09-09-2013 1st BudgetCity Commission y ®� City Susan Gottlieb Ma or e City Eric M. Soroka r ICMA -CM
Enbar Cohen iiur" G6C Teri Ilolzberg Teresa M. Soroka, MMC
]Billy Joel
Michael Stern �" �:
Howard Weinberg _ ,.,.� Weiss Serota Helfman
Luz Urbiez Weinberg Pastoriza Cole & Boniske
AGENDA
SEPTEMBER 9 2013 6 PM
Government Penter
19200 West Country Club Drive
Aventura, Florida 33180
1. CALL TO ORDER\ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. PUBLIC HEARINGS: ORDINANCES: FIRST READING - 2013/2014 BUDGET
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 7.24% ABOVE THE ROLLED BACK RATE COMPUTED
PURSUANT TO STATE LAW, FOR THE 2013 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 17, 2013, AS THE CITY OF AVENTURA FINAL
BUDGET FOR THE 2013/2014 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. CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD
FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL
MOTION TO APPROVE THE AVENTURA CITY OF EXCELLENCE ( "ACES)
SCHOOL IMPROVEMENT PLAN FOR 2013/2014
5. ADJOURNMENT
This meeting is open to the public. In accordance with the Americans with Disabilities Act of 1990, all persons who are disabled and who need special accommodations to
participate in this meeting because of that disability should contact the Office of the City Clerk, 305- 466 -8901, not later than two days prior to such proceeding. One or more
members of the City of Aventura Advisory Boards maybe 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-
8 901.
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Eric M. Soroka, ICMA -CM, City _pager
DATE: September 3, 2013
SUBJECT: Ordinance Adopting Ad Valorem Tax Rate for Fiscal Year 2013/14
1st Reading September 9, 2013 City Commission Meeting Agenda Item _ i
2 "d Reading September 18, 2013 City Commission Meeting Agenda Item
Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal
year 2013/14.
RECOMMENDATION
It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal
year 2013/14. This rate includes no increase. This will generate 12,768,153 based on
an assessed value of 7,786,432,398.
If you have any questions, please feel free to contact me.
EMS /act
Attachment
ORDINANCE NO. 2013-
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 7.24% ABOVE THE ROLLED BACK RATE
COMPUTED PURSUANT TO STATE LAW, FOR THE 2013 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 2013 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 2013/2014 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 2013 tax
year, or $1.7261 per thousand dollars of taxable assessed property value. Said rate is
greater than the rolled back rate of 1.6095 mills by 7.24 %.
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.
Ordinance No. 2013 -
Page 2
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.
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. The motion was seconded by Commissioner
and, upon being put to a vote, the vote was as follows:
Commissioner Enbar Cohen
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Howard Weinberg
Commissioner Luz Urbaez Weinberg
Vice Mayor Michael Stern
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 Enbar Cohen
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Howard Weinberg
Commissioner Luz Urbaez Weinberg
Vice Mayor Michael Stern _
Mayor Susan Gottlieb
K
Ordinance No. 2013 -
Page 3
PASSED AND ADOPTED on first reading this 9th day of September, 2013.
PASSED AND ADOPTED on second reading this 18th day of September, 2013.
TERESA M. SOROKA, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
3
SUSAN GOTTLIEB, MAYOR
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Eric M. Soroka, ICMA -CM, Ci Cana
DATE: September 3, 2013
SUBJECT: Ordinance Adopting 2013/2014 Operating and Capital Budget
1St Reading September 9, 2013 City Commission Meeting Agenda Item 3
2 "d Reading September 18, 2013 City Commission Meeting Agenda Item _
Attached for your consideration is the adopting Ordinance and documentation for the
2013/14 Operating and Capital Budget.
The Ordinance format is similar to the one utilized to adopt the 2012/13 fiscal year.
If you have any questions, please feel free to contact me.
EMS /act
Attachment
ORDINANCE NO. 2013-
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 17, 2013, AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 2013/2014 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 2013/2014 Operating and Capital Improvement
Program Budget, reviewed and approved by the City Commission on July 17, 2013, 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 2013/2014 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. 2013 -
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 2013/2014 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
6
Ordinance No. 2013 -
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 2013/2014 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, 2013
shall lapse at that time; and,
2. All outstanding encumbrances for Capital Expenditures as of September 30, 2013
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 2012/2013 available balances and be simultaneously re-
appropriated for capital expenditures, as previously approved in the 2012/2013
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.
3
Ordinance No. 2013 -
Page 4
Section 8. Committed Fund Balance. The Committed Fund Balance to be utilized
for the Capital Reserve, as established in the 2013/2014 Budget, is $14,773,488
(effective September 30, 2013).
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. The motion was seconded by Commissioner
and, upon being put to a vote, the vote was as follows:
Commissioner Enbar Cohen _
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Howard Weinberg
Commissioner Luz Urbaez Weinberg
Vice Mayor Michael Stern
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 Enbar Cohen _
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Howard Weinberg _
Commissioner Luz Urbaez Weinberg
Vice Mayor Michael Stern
Mayor Susan Gottlieb _
4
Ordinance No. 2013 -
Page 5
PASSED AND ADOPTED on first reading this 9th day of September, 2013.
PASSED AND ADOPTED on second reading this 18th day of September, 2013.
TERESA M. SOROKA, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
5
SUSAN GOTTLIEB, MAYOR
At t
OPERATING AND
CAPITAL BUDGET
FISCAL YEAR 2013/14
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2013/14
CITY OF AVENTURA
CITY COMMISSION
Mayor Susan Gottlieb
Commissioner Enbar Cohen
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Howard Weinberg
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 2013/14
TABLE OF CONTENTS
TOPIC PAGE NO.
City Manager's Budget Message I -XV
Organization Chart/ Mission Statement XVI
Distinguished Budget Presentation Award XVII
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 -15
Demographics and Miscellaneous Statistics
1 -16
Budget Preparation Calendar
1 -17
Property Tax Information
1 -18
Comparison of Number of Employees
1 -21
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 -45
Public Safety Department
2 -52
Community Development Department
2 -60
Community Services Department
2 -66
Arts & Cultural Center Department
2 -73
Non - Departmental
2 -79
Capital Outlay
2 -83
POLICE EDUCATION FUND 2 -88
TRANSPORTATION AND STREET MAINTENANCE FUND 2 -91
POLICE CAPITAL OUTLAY IMPACT FEE FUND 2 -96
PARK DEVELOPMENT FUND 2 -99
911 FUND 2 -102
DEBT SERVICE FUNDS 2 -106
CAPITAL PROJECTS FUND 2 -120
STORMWA TER UTILITY FUND 2 -124
POLICE OFFDUTY SERVICES FUND 2 -128
SUMMARY OF CAPITAL IMPROVEMENT PROGRAM
3 -1
2013 -2018 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
Olt AVP- �
� f
�r yea
Office of the City Manager
August 15, 2013
Aventura
Citv of
0w[nmCnt centcr
19200 ebi Coon" Club Drive
Aventmra, Florida 33180
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: 2013/14 Budget Message Addendum
Members of the City Commission:
On July 10, 2013 the City Manager's Proposed Operating and Capital Budget for all funds
for the fiscal year beginning October 1, 2013 was presented to the City Commission.
A Budget review meeting was held on July 17, 2013, whereby the City Commission
reviewed, discussed and approved the proposed budget as presented.
Enclosed herein is the 2013/14 fiscal year budget.
Respectfully submitted,
Eric M. Soroka
City Manager
Office of the City Manager
July 10, 2013
citv of
Aventur.gm
10
(wr,m Cnt centcr
19200 ebi Coon" Club Drive
Aventmra, Florida 33 180
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: 2013/14 Budget Message
Members of the City Commission:
Vr,
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, 2013, 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. It also represents the City's
commitment to providing the highest level of City services to maximize the quality of life for
its citizens, businesses and visitors. The proposed budget provides the resources to
maintain our quality municipal services and facilities that make Aventura a premier
community to live, work and play. 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.
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
After years of decline due to the economic recession, the City's taxable value has increased
again for the second consecutive year and overall property values have shown a modest
increase. This year the City experienced a 3.8% increase in property values. The new value
of $7.786 Billion is still sharply down from the pre- recession value of $9.609 Billion.
Recently, we have witnessed positive signs that the local economy has shown some
improvement. Many of the shopping centers along Biscayne Boulevard have completed
major renovations and added new stores. New residential construction is on the
upswing for first time in five years. The number of building permits and applications for
commercial and residential projects are on the upswing. Importantly, these new projects will
produce jobs for the local economy. The new construction values rose less than one million
in value. Although the local economy has made strides, we need to continue to remain
prudent and conservative in our financial management of the City.
Strong fiscal policies and prudent budgeting have enabled the City to maintain the lowest
tax rate in the County while providing high - quality services to our residents. In order to
continue this philosophy, the following principles guided the preparation of this year's
budget:
• Limit the overall operating costs increase to 4% while maintaining the current service
levels and programs.
• Not increasing the tax rate.
• Bridge the revenue gap by utilizing reserve funds to support nonrecurring capital
improvements.
• Develop conservative revenue estimates and ensure that expenditure levels are
maintained within the projected revenue amounts.
The budget process produced a total budget of $52,390,504 or 9.9% less than the previous
year. This was due primarily to the completion of major capital projects in the current fiscal
year. Operating costs were limited to a 3.6% increase as compared to the previous year. A
major portion of the increase is attributed to a 10% increase or $200,000 in health insurance
premiums. The budget maintains our current level for all City services except funding for
recreational special events have been increased to add more family events. 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. This along with implementing various energy
saving measures throughout the organization assisted greatly in reducing our overall cost
increases. The City's "Go Green" efforts continue to be been very beneficial in keeping our
operating costs down.
Capital Outlay expenditures are budgeted at $3,625,400 and include projects ranging from
road resurfacing to park improvements and the commitment to invest in state -of- the -art
technology. Over the past few years, major capital projects, facilities and park projects
have been completed at a record setting pace. It is important that this budget along with
future budgets contain the necessary level of funding to maintain and protect these
assets. In order to balance the budget, $246,000 was utilized from the City's reserve funds
in order to fund a portion of the nonrecurring capital projects contained in the budget. The
use of the reserve fund was pre - planned and contained in our Five Year Capital
Improvement Program (CIP) document. 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 and in accordance with the CIP. Every
effort should be made to ensure fund balances are only utilized to fund nonrecurring capital
projects and not annual operating costs.
Keeping in line with the stated goals, the same tax rate as the prior year is recommended to
balance the budget while maintaining all current service levels to the community. The rate
continues to be the lowest in the County.
The total number of full -time employees contained in the proposed budget is 173 with no
increase compared to the prior year.
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.
2013/14 Budget Priorities /Goals
The following represents the pre - established priorities and goals that provided a framework for
the preparation of the 2013/14 Budget Plan.
✓ Maintaining current service levels and programs.
✓ Bridge the revenue gap by utilizing reserve funds to support nonrecurring capital
improvements.
✓ Expand family events and programs that promote a sense of community such as
movie nights and the proposed community garden.
✓ Provide funding to maintain landscaped areas, City facilities and the City's
infrastructure to continue to provide a high quality maintenance program.
✓ Expedite plan review and permitting for projects that create jobs and spur economic
activity.
✓ 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.
✓ Continue to utilize technology to improve productivity and lower costs of providing
services.
✓ No additional debt by implementing and funding the "pay -as- you -go" Capital
Improvement Program to address the City's infrastructure needs.
IV
Summary of All Budgetary Funds
The total proposed budget for 2013/14, including all funds, capital outlay and debt service,
is $52,390,504. This is $5,779,528 or 9.9% less as compared to the prior year. Operating
expenditures total $30,330,660, while Capital Outlay expenditures total $19,493,388 and
Debt Service expenditures total $2,566,457.
Fund Summary by Amount
PROPOSED
FUND AMOUNT
General Fund
Police Education Fund
Transportation Fund
911 Fund
Debt Service Funds
Capital Projects Fund
Stormwater Utility Fund
Police Off Duty Services Fund
% of
BUDGET
$ 47,8021337
87.5%
111000
0.0%
11925500
3.5%
2121400
0.4%
215661457
4.7%
1,0151000
1.9%
8841000
1.6%
225,000
0.4%
Fund Summary by Percentage
General
87.5%
Police Education
0.0% Transportation
3.5%
E911
0.3%
zxxz
V
Debt Service
• 4.7%
Capital Projects
1.9%
Stormwater Utility
Police Off Duty 1.6%
Services
0.4%
Expenditures by category are as follows:
CATEGORY SUMMARY
CATEGORY
Personal Services
Contractual Services
Other Charges /Svcs
Commodities
Other Operating Expenses
Capital Outlay
Debt Service
Total
PROPOSED % of
AMOUNT BUDGET
$ 1918061075
37.8%
515261293
10.5%
431421357
7.9%
6471850
1.2%
2081085
0.4%
1934931388
37.2%
215661457
4.9%
$ 5213901504
100.0%
Category Summary by Percentage
Contractual Services Other Charges /Svcs Commodities
10.5% 7.9% 1.2%
Other Operating
Expenses
0.4%
Personal Services
37.8%
\— Debt Service
4.9%
VI
Capital Outlay
37.2%
The following chart shows a comparison of each department's budget for the past two (2)
years. The total budget amount is 9.9% or $5,779,528 lower than the previous year.
INCREASE
DEPARTMENT 2012/13 2013114 (DECREASE) %Change
City Commission
Office of the City Manager
Legal
City Clerk's Office
Finance
Information Technology
Public Safety
Community Development
Community Services
Arts & Cultural Center
Non - Departmental
Subtotal
Capital Outlay
CIP Reserve
Debt Service
Total
$ 1231068
$ 1247140
$ 11072
0.9%
9101770
7871104
(123,666)
-13.6%
2701000
2701000
-
0.0%
2991921
2811731
(18,190)
-6.1%
8141017
9571677
1431660
17.6%
9291205
9321834
31629
0.4%
16, 709, 080
17, 238, 278
5291198
3.2%
116641314
118897105
2247791
13.5%
514561509
516551798
1991289
3.7%
6731590
6931793
201203
3.0%
114201556
115001200
791644
5.6%
29, 271, 030
30, 330, 660
130593630
3.6%
916531521
316251400
(61028,121)
-62.4%
16, 679, 430
15, 867, 988
(8117442)
-4.9%
215661051
215661457
406
0.0%
$ 5831703032
$ 5233903504
$ (5,779,528)
-9.9%
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.
Ravani iac
The revenues, available for allocation in the 2013/14 fiscal year General Fund Budget,
including inter -fund transfers, are anticipated to be $47,802,337. This is a decrease of
$5,360,778 or 10.1 % as compared to last year.
Locally Levied Taxes — The City's assessed value as reported by the County Property
Appraiser Department is $7,786,432,398. This amount is 3.8% or $285,193,381 more than
last year. The new construction value was $945,775. The ad valorem millage levy for fiscal
year 2013/14 is recommended to be 1.7261, which is the same rate adopted last year. This
will generate $12,768,153 compared to last year's amount of $12,300,495. This represents
the 18th consecutive year without an increase. The budget includes $4,100,000 from
electric utility taxes and anticipated utility taxes for water and gas and the unified
communications tax make up the remainder of this category and are based on 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 $334,000
more than the prior year based on anticipated increases in FPL franchise fees. The budget
VII
includes $2,600,000 from FPL franchise fees based on the Interlocal Agreement with the
County and $1,450,000 for building permits.
Intergovernmental Revenues —Total revenues for this category are projected to increase by
$171,002 as compared to the amount budgeted for the prior year due to anticipated higher
Sales Tax and State Revenue.
Charges For Services — Revenues relating to charges for services are anticipated to be
$113,700 more than the prior year's budget. The majority of the increase is attributed to
revenue generated from lien searches, development review fees and police service
agreement payments.
Fines and Forfeitures — Total revenues projected for 2013/14 is $1,632,000. Revenues from
county court fines and intersection safety violations are included in this category.
Miscellaneous Revenues — Projected revenues are anticipated to be $166,000. This is an
increase of $4,000 compared to the amount budgeted for the prior fiscal year. This is due to
anticipated increases associated with the sale of assets.
Fund Balance — This represents a designated amount of funds accumulated in reserves.
The amount utilized from the fund balance is $15,019,433.
Non - Revenues — This represents transfers from the E911 Funds to the General Fund.
Ad Valorem Taxes
26.8%
Fund Balance
31.4%
Revenues by Source
Locally Levied Taxes
18.3%
Licenses & Permits
9.6%
Intergovernmental
Revenues
5.9%
Vill
0.1%
harges For Services
4.1%
_Fines & Forfeitures
cues 3.4%
Expenditures
The estimated 2013/14 General Fund expenditures contained within this budget total
$47,802,337 and are balanced with the projected revenues. Total expenditures are
$5,360,778 or 10.1% less than the 2012/13 fiscal year amount. This is primarily due to the
completion of major capital projects in the prior fiscal year. The operating expenditures have
increased by $954,480 or 3.5% as compared to the prior year.
EXPENDITURE CATEGORY SUMMARY
CATEGORY
2012/13
2013/14
INCREASE
(DECREASE)
% Change
Personal Services
$19,111,389
$19,581,075
$ 4691686
2.5%
Contractual Services
317861890
411661293
3791403
10.0%
Other Charges /Svcs
318341891
319681357
1331466
3.5%
Commodities
6721550
6431850
(28,700)
-4.3%
Other Operating Expenses
1921060
1921685
625
0.3%
Subtotal
2715971780
2815521260
9541480
3.5%
Capital Outlay
2313591453
1710281888
(6,330,565)
-27.1%
Transfer to Funds
212051882
212211190
151308
0.7%
Total
$53,163,115
$47,802,337
$ (5,360,778)
-10.1%
Personal Services
Personal Services increased by $469,868 or 2.5% compared to the prior year. The increase
includes a 10% or $200,000 increase in Health Insurance costs associated with changes
associated with the Federal Health Care law and experience modifications. The
expenditures for non - unionized employees have been budgeted to reflect a 3% cost of living
adjustment and a performance /merit increase amount that averages 3% per employee. The
Collective Bargaining Agreement for PBA members expires at the end of this fiscal year and
is currently being re- negotiated. The total number of full -time employees is 173 with no
increase compared to 2012/13 fiscal year. The total number of part -time employees remains
at 12. The Human Resources Manager position previously contained in the City Manager's
Office was reassigned to the Finance Department to align administrative services functions
under one department.
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 and cost savings. I am proud to work with a dedicated group of City
employees that strive to provide excellent services and are committed to our
community. Over the years they have proven that our work force can meet any
challenge.
IX
Staffing Levels
Community Services
11
Charter School
4.0
Community Development
8.4
Pu bl is Saf ety
Information Technology
6.0
Finance
7.0
City Clerk's Office
2.0
Office of the City Manager
r, 3.6
City Co mm is sio n
--- 7.0
F 1pla W1l
O 25 50 75 100 125
Operating Expenses
The expenditures for contractual services are budgeted at $4,166,293 or 8.7% of the
General Fund budget. This is $379,403 more than the prior year. This can be attributed to
increases in building inspection services generated by building activity and costs associated
with the Intersection Traffic Safety Program. Expenditures for other charges and services
are budgeted at $3,968,357, which represents 8.3% of the total budget. This category
increased by $133,466 due to costs associated with the maintenance of the Government
Center and information technology systems. Expenditures for commodities are budgeted at
$643,850, which represents 1.3% of the total budget. Total costs associated with other
operating expenses are budgeted at $192,685 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 2013 -2018 represent a long term plan to address infrastructure
maintenance needs. A total of $2,255,400 has been budgeted in the General Fund for
Capital Outlay projects along with a $14,773,488 reserve to fund future projects.
Major General Fund capital outlay items are as follows:
Street Lighting Improvements $1,000,000
Police Vehicles $399,000
Computer Equipment $396,300
Equipment $271,100
Founders Park Improvements $165,000
E911 Equipment $15,000
Beautification Projects $9,000
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 $2,221,190 which is an increase of $15,308
as compared to the prior year. The transfer also includes $100,000 from the Traffic Safety
Program to the Charter School Fund.
X
SUMMARY OF EXPENDITURES BY DEPARTMENT
GENERAL FUND
INCREASE
CATEGORY 2012/13 2013/14 (DECREASE) % Change
GENERAL GOVERNMENT
City Commission $
1231068
$ 1241140
$ 11072
0.9%
Office of the City Manager
9101770
7871104
(123,666)
-13.6%
Legal
2701000
2701000
-
0.0%
City Clerk's Office
2991921
2811731
(18,190)
-6.1%
Finance
8141017
9571677
1431660
17.6%
Information Technology
9291205
9321834
31629
0.4%
Total General Gov't
313461981
313531486
61505
0.2%
PUBLIC SAFETY
Public Safety
16, 335, 830
16, 819, 878
4841048
3.0%
Community Development
116641314
118891105
2241791
13.5%
Total Public Safety
18, 000,144
18, 708, 983
7081839
3.9%
COMMUNITY SERVICES
Community Services
4,156, 509
412951798
1391289
3.4%
Arts & Cultural Center
6731590
6931793
201203
3.0%
Total Community Svcs.
418301099
419891591
1591492
3.3%
OTHER NON - DEPARTMENTAL
Non - Departmental
114201556
115001200
791644
5.6%
Capital Outlay
23, 359,453
17, 028, 888
(61330,565)
-27.1%
Transfer to Funds
212051882
212211190
151308
0.7%
Total Other Non -Dept.
2619851891
2017501278
(61235,613)
--23.1%
TOTAL $
5331633115
$ 4738023337
$ (533603778)
-10.1%
Community
Development
Information 3.1%
Finance Technology Police Community Services
1.5% 1.7% 30.7/0_ 7.8%
Arts & Cultural
City Clerk's Office Center
0.6% 1.3%
Legal
0.5% - _7� _` _ Non - Departmental
Office of the City �- 2 7/
Manager
1.7%
City Commission
0.2
Transfers
4.1%
Capital Outlay
43.9%
XI
Police Education Fund
This Fund is used to account for revenues and expenditures associated with the two dollars
($2.00) the City receives from each paid traffic citation, which, by state statute, must be
used to further the education of the City's Police Officers. A total of $11,000 is anticipated
in revenue for 2013/14. 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 $1,925,500 for 2013/14. The County Transit System Surtax is estimated to
generate $1,050,000. The funds will be used to provide transit system services,
maintenance, traffic flow improvements at the intersection of NE 185th Street and Biscayne
Boulevard and fund road resurfacing projects (Country Club Drive Sorth.). Operating
expenditures for maintenance are budgeted at $450,000.
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. Based on the recent Governmental
Accounting and Financial Standards Board Statement No. 54 Fund Balance Reporting
and Governmental Fund Type Definitions, the Police Capital Outlay Impact Fee Fund is
no longer recognized as a special revenue fund. As a result of this change, a new Capital
Project Fund was established to account for revenues and expenditures associated with
Police Impact Fees.
Park Development Fund
This fund was used to account for revenues and expenditures specifically earmarked for
capital improvements to the City's park system. This fund was created to account for impact
fees derived from new developments and restricted by ordinance for Park capital
improvements. Based on the recent Governmental Accounting and Financial Standards
Board Statement No. 54 Fund Balance Reporting and Governmental Fund Type
Definitions, the Park Development Fund is no longer recognized as a special revenue fund.
As a result of this change, a new Capital Project Fund was established to account for
revenues and expenditures associated with Park Impact Fees.
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 2013/14 are $212,400.
XII
Funds will be used to pay costs associated with the 911 system and transfer an amount to
the General Fund to offset communication officer costs.
Debt Service Funds
These funds were established to account for revenues transferred from the General Fund
and debt service payment expenditures associated with the long -term financing of the
following bonds and loans:
2010 & 2011 Debt Service Fund — Established for the purchase of Founders Park, the
permanent Government Center site and construction of the Government Center. The
original debt issued in 1999 was refinanced in 2010 and 2011. The proposed budget for
2013/14 is $1,206,428.
2000 Loan Debt Service Fund — Established for the construction of the Community
Recreation Center and the acquisition of Waterways Park. The proposed budget for
2013/14 is $511,398.
2012 (A) 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 2013/14 is $403,364. The original debt issued in 2002 was refinanced in 2012.
2012 (B) Loan Debt Service Fund — Established for the construction and equipment of the
Charter Elementary School. The proposed budget for 2013/14 is $445,267. The original
debt issued in 2002 was refinanced in 2012.
The total budget for all Debt Service Funds is $2,566,457 and is $406 more than the
previous year.
Capital Projects Fund
This fund was established to account for impact fees and other revenues specifically
earmarked for capital projects restricted by City Ordinances or City Commission policy. The
total fund for 2013/14 is $1,015,000. The majority of the revenues are from the funds set -
aside from the sale of land previously owned by the City. The funds will be utilized for
improvements at the following parks; Founders, Waterways, Waterways Dog Park and
Veterans.
Stormwater Utility Fund
This fund is used to account for revenues and expenditures specifically earmarked for the
construction and maintenance of the City's stormwater drainage system. The maintenance
costs total $535,000. Capital improvements to the drainage system are budgeted in the
amount of $200,000. A reserve account to assist in funding future projects was established
in the amount of $149,000. Revenues are projected to be $884,000 for 2013/14. It is
recommended that the current rate of $2.50 /ERU be maintained.
XIII
Police Offduty Services Fund
This Fund was established to account for revenues and expenditures associated with
services provided by offduty Police Officers in private customer details to the various
businesses and condominium associations. The proposed Police Services Offduty Fund for
2013/14 is anticipated to be $225,000.
Summary
I am pleased to submit the detailed budget contained herein for fiscal year 2013/14. The
budget reaffirms the City Commission's commitment to maintain our quality services at their
current levels without raising the tax rate. Over the years, this City has maintained the
lowest tax rate in the County. 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 eighteenth year, no property tax increase.
• Total expenditures in all funds decreased by 9.9% due to the completion of several
large capital projects.
• The operating cost increases were held to less than 4% without reducing current
service levels.
• Approximately $246,000 was utilized from the City's reserve funds to balance the
budget and fund nonrecurring capital projects such as park improvements.
• Funds the final phase of upgrading the street lighting on the eastside of Biscayne
Boulevard.
• Increases funding for community events such as "movie nights" and special
programs.
• Implements Park Enhancement Package which includes the following improvements
based on input from the users of our park system:
Install SunPad adjacent to the Spash Pad at Founders Park
Additional shade structure and benches at Waterways Park playground
Replace shade structure with permanent shelter at Waterways Dog Park
Install additional shade structure at Veterans Park
• Provides start -up funds for a proposed Community Garden at the south portion of
Founders Park.
• Funds $885,000 to resurface the south portion of Country Club Drive.
• Continues to implement and update 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.
XIV
• 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 $727,600.
• Includes $200,000 to upgrade the City's drainage system.
• 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 17, 2013 to review in detail the proposed budget
document.
Respectfully submitted,
Eric M. Soroka
City Manager
Xv
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.
XV1
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, 2012. 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.
XV I I
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: 2,580
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 984 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 17 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.
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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)
• 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)
• 2000 Loan Debt Service (240)
• 2012 (A) Loan Debt Service (250)
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• 2012 (B) Loan Debt Service (290)
The Capital Projects Funds accounts for the
acquisition and /or construction of major capital
projects funded by impact fees or other
revenues earmarked for specific projects.
Included in the budget is the following Capital
Projects Fund:
• Capital Projects Fund (392)
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 and on November 1, 2011, the
City Commission adopted and re- adopted
respectively, 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., an
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, 2012,
the principal balance outstanding totaled
$2878057000.
2010 & 2011 Debt Service Fund 230
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 $751,000
per year over the 19 -year life of the
obligation. The interest rate is locked at
3.42 %.
The Series 2011 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
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and October 1 St of each year with the final
maturity on April 1, 2029. Debt service
requirements average approximately $406,000
per year over the 19 -year life of the obligation.
The interest rate is locked at 3.64 %.
2000 Loan Debt Service Fund 240
The Series 2000 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt
service payments each year. This loan is
structured the same as a serial bond issue
with principal payments due on October 1St
and semi - annual interest payments due on
April 1St and October 1St of each year with the
final maturity on October 1, 2020. Debt service
requirements average approximately $535,000
per year over the 20 -year life of the obligation.
The interest rate is locked at 5.04 %.
2012 (A) Loan Debt Service Fund 250 & 2012
(B) Loan Debt Service Fund 290
Due to a very favorable interest rate
environment, in June of 2012, the City
refunded the original Series 2002 Revenue
Bonds with a Bank Loan (described below)
that resulted in a more than $2.5M NPV
savings over the life of the loan.
The Series 2012 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 August 1St and
semi - annual interest pa ments due on
�
February 1 St and August 1 S of each year with
the final maturity on August 1, 2027. Debt
service requirements average approximately
$368,000 and $411,000 for Debt Service
Funds 250 and 290, respectively per year over
the 15 -year life of the obligation. The interest
rate is locked at 2.180 %.
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.
1 -14
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.
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
PnnIPd (,,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
(" P o o I ") .
Operating Account
The City's operating funds are currently in a
Full Analysis Business Checking Account
which earns credit against our analysis
charges and was fully collateralized at March
31, 2013.
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
1 -15
workers compensation coverage. The liability
limit under the policy is $5,000,000.
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+
November 7, 1995
Commission - Manager
3.2 Square Miles
37,725
57.9% African American 3.9%
35.8% Other 2.4%
17%
18%
26%
13%
26%
Average Household Size **
Average Household size 1.99
Average Family size 2.66
Housing Occupancy **
Total housing units
267120
Owner occupied housing units
117756
Renter occupied housing units
67136
Seasonal, recreational and vacant
housing units
87228
Full Time Employees 173
Public Tennis Center
2
Public Facilities Located
within Corporate Limits:
Public Recreation Centers
1
Public Parks 7
Open Space Recreation (acres) 32
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, 2012
** U.S. Census Bureau, Profile of General Demographic Characteristics: 2010 for Aventura,
Florida
1 -16
2013/14
BUDGET PREPARATION CALENDAR
DATE RESPONSIBILITY ACTION REQUIRED
April 4 City Manager Staff meeting is held to review budget
All Department Directors philosophy and develop overall goals,
objectives and performance indicators.
April 19 City Manager Electronic spreadsheets are delivered to
Department Directors with updated budget
preparation directives.
April 19 All Department Directors Completed budget estimates are submitted to
to City Manager City Manager. Revenue estimates are
May 10 Finance Department prepared.
May 16 Finance Department Completion of non General Fund budgets to
to City Manager include totals of all revenues and
May 31 expenditures submitted to City Manager.
May 31 City Manager Conducts departmental budget review
to meetings, balances budget and prints
June 29 budget document.
July 10 City Manager City Manager's recommended budget
document and message are submitted to
City Commission.
July 17 City Commission Budget Review Meeting, adopt tentative ad
City Manager valorem rate to transmit to County for
notification purposes.
September 9 City Commission
September 18
September 29
October 1
City Commission
Finance Director
All Departments
1 -17
First reading on budget and ad valorem tax
rate ordinances.
Second reading on budget, ad valorem tax
rate ordinance, and Public Hearing.
Tax rate ordinance delivered to Property
Appraiser.
New budget becomes effective.
City of Aventura, Florida
Assessed Value and Estimated Actual Assessed Value of Taxable Property
Last Ten Fiscal Years
Fiscal Year Tax Less: Total Taxable
Ended Roll Real Personal Tax Exempt Assessed
September 30, Year Property Property Real Property Value
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
7,607,087,842
216,861,227
(579,342,462)
7,244,606,607
2012
2011
7, 599, 224,177
212, 774,157
(521, 364, 015)
7, 290, 634, 319
2013
2012
7983298259557
21695039467
(54890909007)
7,501,239,017
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 2012/13 fiscal year adopted tax rates of the cities located in Miami -Dade
County:
Total Operating Debt
city Millage Millage Millage
Ave ntu ra
1.7261
1.7261
0.0000
Uninc. County
1.9283
1.9283
0.0000
Pinecrest
2.2000
2.2000
0.0000
Doral
2.2215
2.2215
0.0000
Bal Harbour
2.2678
2.2678
0.0000
Miami Lakes
2.3518
2.3518
0.0000
Palmetto Bay
2.4470
2.4470
0.0000
Cutler Bay
2.5702
2.5702
0.0000
Sunny Isles Beach
2.8000
2.8000
0.0000
Sweetwater
2.9200
2.9200
0.0000
Key Biscayne
3.2000
3.2000
0.0000
South Miami
4.3639
4.3639
0.0000
Bay Harbor Islands
5.2971
5.2971
0.0000
Surfside
5.3000
5.3000
0.0000
Hialeah Gardens
5.3812
5.3812
0.0000
Virginia Gardens
5.4233
5.4233
0.0000
Medley
5.5850
5.5850
0.0000
Coral Gables
5.6690
5.6690
0.0000
North Bay Village
6.0127
4.7772
1.2355
Homestead
6.2435
6.2435
0.0000
Hialeah
6.3018
6.3018
0.0000
Miami Beach
6.3477
6.0909
0.2568
Miami Gardens
6.3620
6.3620
0.0000
West Miami
6.8858
6.8858
0.0000
Miami Springs
6.9950
6.9950
0.0000
North Miami Beach
7.6445
6.6036
1.0409
Florida City
7.7500
7.7500
0.0000
Indian Creek
7.9518
7.9518
0.0000
North Miami
8.1000
8.1000
0.0000
El Portal
8.3000
8.3000
0.0000
Miami
8.4710
7.5710
0.9000
Golden Beach
8.5000
6.9950
1.5050
Miami Shores
8.7500
8.0000
0.7500
O pa- I oc ka
9.1000
9.1000
0.0000
Biscayne Park
1 9.50001
9.50001
0.0000
1 -19
Where Your Tax Dollars Go
Based on 2012/13 Tax Rates
City of Ave ntu ra
Florida Inland �
NniInatinn Mufti _
o uth Florida Water
Management
District, 2.01
Everg aid as , 0.335
Miami -Dada County
School Board,
43.68%
Miami -Dada County,
44.36%
Components of Property Tax bill for 2012/13
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
2012/13
Adopted
Millages
8.1237
7.9980
0.0613
0.3676
0.0345
1.7261
18.3112
200
180
160
140
120
100
s0
60
Comparison of Number of Employees
i
190 18 4 185 185
170
164
11.0 IL15 120 119 119 121 120 120 121
04/05 05/06 06107 07JO 08/09 09110 10111 11/12 12/13 13114
L itwxw id a Police
* Included in Charter School Fund Budget Document
1 -21
04/05
05/06
06/07
07/08
08/09
09/10
10/11
11/12
12/13
13/14
City Commission
7
7
7
7
7
7
7
7
7
7
Office of the City Manager
5
5
5
5
5
5
4.6
4.6
4.6
3.6
Legal
0
0
0
0
0
0
0
0
0
0
City Clerk's Office
2
2
2
2
2
2
2
2
2
2
Finance
11
12
8
8
7
7
7
7
6
7
Information Technology
0
0
5
5
5
6
6
6
6
6
Public Safety
110
115
120
119
119
121
120
120
121
121
Community Development
11
10
10
10
9
9
8.4
8.4
8.4
8.4
Arts & Cultural Center
0
0
0
0
0
0
0
0
0
0
Community Services
16
17
24
31
28
28
28
27
26
26
Charter School*
2
2
3
3
3
3
3
3
4
4
Total
164
170
184
190
185
188
186
185
185
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
CITY OF "ENT URA
SUMMARY OF ALL FUNDS
2013/14
OPERATING & CAPITAL OUTLAY
REVENUE PROJECTIONS
APPROVED
CITY MANAGER
COMMISSION
FUND
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
FUND
2010/11
2011/12
2012/13
2013/14
2013/14
001
General Fund
$ 4834063217 $
4836653789 $
5331633115
$ 4738023337
$ 4738023337
110
Police Education Fund
81005
143995
183850
11,000
113000
120
Transportation Fund
137523394
135523396
233923063
139253500
139253500
140
Police Capital Outlay Impact Fee Fund
18,646
63168
53513
-
-
170
Park Development Fund
10
23268
23264
-
-
180
911 Fund
2073784
913815
1673058
212,400
2123400
230 -290
Debt Service Funds
736893553
1234763100
2,5663051
2,566,457
235663457
392
Capital Projects Fund
-
-
130003000
130153000
130153000
410
Stormwater Utility Fund
956,354
8963518
8443000
884,000
8843000
620
Police Off Duty Services Fund
2533497
2193409
2253000
2253000
2253000
WS
593292,460
MJ&9253458
0,3833914
54,641,694
5436413694
Interfund Eliminations
(138723239)
(233003872)
(232133882)
(232513190)
(232513190)
WTotal Revenue
$ 5734203221 $
6136243586 $
032
5233903504
$ T 5233903504
EXPENDITURES
DEPT./
APPROVED
CITY MANAGER
COMMISSION
DIV.
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
DEPARTMENT
2010/11
2011/12
2012/13
2013/14
2013/14
Operating Expenditures:
0101
City Commission
$ 1133050 $
1163800 $
1233068
$ 1243140
$ 1243140
0501
Office of the City Manager
8433472
8733828
9103770
7871104
7873104
0601
Legal
2063789
2653791
2703000
2703000
2703000
0801
City Clerk's Office
2613866
2863897
2993921
281,731
2813731
1001
Finance
7893003
7673398
8143017
9573677
9573677
1201
Information Technology
8283277
7583614
9293205
9323834
9323834
2001
Public Safety
1533563720
1633323594
16,7093080
17,238,278
1732383278
4001
Community Development
232563325
230073178
136643314
138893105
138893105
5001
Community Services
53593,759
532683839
5,4563509
5,655,798
536553798
7001
Arts & Cultural Center
6583764
6273069
6733590
6933793
6933793
9001
Non - Departmental
132313551
132013509
1,420,556
1,500,200
135003200
Subtotal
2831393576
2835063517
2932713030
3033303660
3033303660
Capita I Outlay:
8001
City Commission
-
-
-
-
-
8005
Office of the City Manager
-
73332
-
43000
43000
8006
Legal
-
-
-
-
-
8008
City Clerk's Office
-
-
-
-
-
8010
Finance
41670
13652
23000
21000
23000
8012
Information Technology
733457
1273773
3903634
2213000
2213000
8020
Public Safety
647,088
5683727
316673946
7273600
7273600
8040
Community Development
23854
23479
933800
43000
43000
8050
Community Services
134233628
133343822
2,111,441
2,647,600
236473600
8069
Charter School
-
823381
603000
-
-
8070
Arts & Cultural Center
1783640
873560
273700
19,200
193200
8090
Non - Departmental
-
1983248
333003000
-
-
8090
CIP Reserve
383702
-
16,6793430
15,867,988
1538673988
Subtotal
233693039
234103974
2633323951
1934933388
1934933388
Non - Departmental:
9001
Transfer to Funds
-
-
-
-
-
9001
Debt Service
737383312
1234333068
2,5663051
2,566,457
235663457
Subtotal
737383312
1234333068
235663051
235663457
235663457
Total Expenditures
$ 383246,927 $
4333503559 $
58,1703032
$ 52,390,504
$ 5233903504
2 -2
CITY OF AVENT URA
SUMMARY OF ALL FUNDS
2013/14
OPERATING & CAPITAL OUTLAY
DEPT) APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY 2010/11 2011/12 2012/13 2013/14 2013/14
1000/2999
Personal Services
3000/3999
Contractual Services
4000/4999
Other Charges /Svcs
5000/5399
Commodities
5400/5999
Other Operating Expenses
336783215
Subtotal
6000/6999
Capital Outlay
7000/7999
Debt Service
8000/8999
Transfer to Funds
6473850
Total Expenditures
COMPARATIVE PERSONNEL SUMMARY
City Comm iss ion
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
$ 1831163733 $
1837313579 $
1933363389 $
1938063075 $
1938063075
532393363
534043191
530863890
535263293
535263293
336783215
337053933
339543891
431423357
431423357
6763411
6443674
6763550
6473850
6473850
4283854
4113605
2163310
2083085
2083085
2831393576
2838973982
2932713030
3033303660
3033303660
233693039
234103974
2633323951
1934933388
1934933388
737383312
1234333068
235663051
235663457
235663457
$ 38,2463927 $
43,742,024 $
583170,032 $
523390,504 $
523390,504
* Included in Charter School Fund Budget Document
2010/11 2011/12 2012/13 2013/14
7.0
7.0
7.0
7.0
4.6
4.6
4.6
3.6
2.0
2.0
2.0
2.0
7.0
7.0
6.0
7.0
6.0
6.0
6.0
6.0
120.0
120.0
121.0
121.0
8.4
8.4
8.4
8.4
3.0
3.0
4.0
4.0
16.0
15.0
14.0
14.0
2 -3
174.0 173.0 173.0 173.0 II
12.0 12.0 12.0 12.0
CITY OF "ENTURA
FUND BALANCE ANALYSIS
DEPT. / APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. DEPARTMENT 2010/11 2011/12 2012/13 2013/14 2013/14
GENERAL FUND (001)
Beginning Balance /Carryover
$
16,924,856
$
16,354,979
$
21,944,438
$
15,019,433
$ 15,019,433
Revenues /Sources
311481,361
32,310,810
31,218,677
32,782,904
32,782,904
Expenditures /Uses
(29,760,846)
(30,925,571)
(38,389,627)
(33,028,849)
(33,028,849)
Ending Fund Balance
$
18,645,371
$
17,740,218
$
14,773,488
$
14,773,488
$ 14,773,488
SPECIAL REVENUE FUNDS:
POLICE EDUCATION FUND (110)
Beginning Balance /Carryover
$
-
$
11,850
$
4,000
$
4,000
$ 4,000
Revenues /Sources
8,005
3,145
7,000
7,000
7,000
Expenditures /Uses
(6,886)
(7,293)
(11,000)
(11,000)
(11,000)
. Ending Fund Balance
$
1,119
$
7,702
$
-
$
-
$ -
STREET MAINTENANCE FUND (120)
Beginning Balance /Carryover
$
-
$
811,313
$
200,000
$
200,000
$ 200,000
Revenues /Sources
13752,394
741,083
1,725,500
1,725,500
1,725,500
Expenditures /Uses
(13308,553)
(607,366)
(1,925,500)
(1,925,500)
(1,925,500)
Ending Fund Balance
$
443,841
$
945,030
$
-
$
-
$ -
POLICE CAPITAL OUTLAY IMPACT FEE FUND (140)
Beginning Balance /Carryover
$
-
$
5,513
$
-
$
-
$ -
Revenues /Sources
18,646
655
-
-
Expenditures/Uses
-
-
-
-
-
wEnding Fund Balance
$
18,646
$
6,168
$
-
$
-
$ -
PARK DEVELOPMENT FUND (170)
Beginning Balance /Carryover
$
-
$
2,264
$
-
$
-
$ -
Revenues /Sources
10
4
-
-
Expenditures/Uses
-
-
-
-
-
Ending Fund Balance
$
10
$
2,268
$
-
$
-
$ -
911 FUND (180)
Beginning Balance /Carryover
$
-
$
29,658
$
40,900
$
40,900
$ 40,900
Revenues /Sources
207,527
62,123
171,500
171,500
171,500
Expenditures /Uses
(238,286)
(49,470)
(212,400)
(212,400)
(212,400)
. Ending Fund Balance
$
(30,759)
$
42,311
$
-
$
-
$ -
DEBT SERVICE FUNDS (230 -290)
Beginning Balance /Carryover
$
-
$
-
$
15,079
$
-
$ -
Revenues /Sources
73689,553
12,476,100
2,550,972
2,566,457
2,566,457
Expenditures /Uses
(7,738,312)
(12,433,068)
(2,566,051)
(2,566,457)
(2,566,457)
Ending Fund Balance
$
(48,759)
$
43,032
$
-
$
-
$ -
CAPITAL PROJECTS FUND (392)
Beginning Balance /Carryover
$
-
$
-
$
-
$
1,000,000
$ 1,000,000
Revenues /Sources
-
-
1,000,000
15,000
15,000
Expenditures /Uses
-
-
(1,000,000)
(1,015,000)
(1,015,000)
. Ending Fund Balance
$
-
$
-
$
-
$
-
$ -
STORMWATER UTILITY FUND (410)
Beginning Balance /Carryover
$
-
$
-
$
-
$
-
$ -
Revenues /Sources
956,354
896,518
844,000
884,000
884,000
Expenditures /Uses
(827,090)
(758,184)
(844,000)
(884,000)
(884,000)
Ending Fund Balance
$
129,264
$
138,334
$
-
$
-
$ -
POLICE OFF DUTY SERVICES FUND (620)
Beginning Balance /Carryover
$
-
$
-
$
-
$
-
$ -
Revenues /Sources
253,497
219,409
225,000
225,000
225,000
Expenditures /Uses
(200,491)
(185,655)
(225,000)
(225,000)
(225,000)
0 Ending Fund Balance
$
53,006
$
33,754
$
-
$
-
$ -
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
2013/14
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 CITY MANAGER COMMISSION
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CATEGORY 2010/11 2011/12 2012/13 2013/14 2013/14
Current Revenues
Transfers
Carryover
Total Revenues
$ 3133639021 $ 32,2289560 $ 31,210,677 $ 323752,904 $ 32,7523904
118,340 82,250 81000 30,000 30,000
1699249856 16,3549979 2199449438 159019,433 15,019,433
$ 4834063217 $ 4836653789 $ 5331633115 $ 4738023337 $ 4738023337
EXPENDITURES
DEPT. / APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. DEPARTMENT 2010/11 2011/12 2012/13 2013/14 2013/14
Operating Expenditures:
0101
City Commission $
113,050 $
116,800
$ 123,068 $
1243140 $
1243140
0501
Office of the City Manager
8433472
8733828
9103770
787,104
7873104
0601
Legal
2063789
2653791
2703000
2703000
2703000
0801
City Clerk's Office
2613866
2863897
2993921
2813731
2813731
1001
Finance
7893003
7673398
8143017
957,677
9573677
1201
Information Technology
8283277
7583614
9293205
9323834
9323834
2001
Public Safety
1530293397
1630943176
1633353830
1638193878
1638193878
4001
Community Development
232563325
2,0073178
136643314
13889,105
1,889,105
5001
Community Services
338273039
431053909
431563509
432953798
432953798
7001
Arts & Cultural Center
6583764
6273069
6733590
6933793
6933793
9001
Non - Departmental
132319551
192013509
134203556
135009200
195003200
ESubtotal
2630453533
2731053169
2735973780
2835523260
2835523260
Capital Outlay
8005
Office of the City Manager
-
73332
-
43000
43000
8006
Legal
-
-
-
-
-
8008
City Clerk's Office
-
-
-
-
-
8010
Finance
43670
13652
23000
23000
23000
8012
Information Technology
733457
1273773
3903634
2219000
2213000
8020
Public Safety
6473088
5373339
336673946
7279600
7273600
8040
Community Development
23854
23479
933800
43000
43000
8050
Comm unity Services
190543705
5573016
130433885
132779600
192773600
8069
Charter School
-
823381
603000
-
-
8070
Arts & Cultural Center
1783640
873560
273700
193200
193200
8090
Non - Departmental
-
1983248
333003000
-
-
8090
CIP Reserve
389702
-
1437733488
1437739488
1497733488
S ubtotal -a
230003116
136013780
2333593453
1730283888
1730283888
Transfer to Funds
137533899
292183622
232053882
232219190
292213190
Wbtotal
197533899
292183622
232053882
232219190
292213190
WTotal $
2997993548 $
3099253571
$ 5331633115 $
4738023337 $
4798023337
2 -6
310000/319999
Locally Levied Taxes
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
340000/349999
Charges for Services
350000/359999
Fines & Forfeitures
360000/369999
Miscellaneous Revenues
380000/389999
Transfer from Funds
399900/399999
Fund Balance
Total Available General Fund
1000/2999
Personal Services
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5499
Other Operating Expenses
Total operating expenses
6000/6999
Capital Outlay
8000/8999
Transfer to Funds
Total expenditures
1919734
CITY OF AVENTURA
GENERAL FUND - 001
CATEGORY SUMMARY
2013/14
REVENUE PROJECTIONS
$ 2032223207 $
2033183057 $
2038063000 $
4,286,297
4,754,342
4,267,500
2,686,293
3,095,700
2,661,677
230423411
231163031
138563500
198743214
197529696
194579000
2513599
1919734
1629000
1183340
823250
83000
1639243856
1693549979
2199449438
2135503525 $
2135503525
4,601,500
4,601,500
2,832,679
2,832,679
139703200
139703200
1,632,000
1,632,000
166,000
166,000
303000
303000
15,019,433
15,019,433
$ 4834063217 $
4836653789 $
5331633115 $
4738023337 $
4738023337
EXPENDITURES
APPROVED
CITY MANAGER
COMMISSION
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
2010/11
2011/12
2012/13
2013/14
2013/14
1799163242
1895459924
1991119389
1995819075
1995819075
337723159
431923597
337863890
431663293
431663293
395633914
396209802
398349891
399689357
399689357
6763310
6449554
6729550
6439850
6439850
1163908
1013292
1923060
1923685
1923685
2630453533
2791059169
2795979780
2895529260
2895529260
230003116
196019780
2393599453
1790289888
1790289888
137533899
232183622
232053882
232213190
232213190
$ 2937993548 $
3099259571 $
5391639115 $
4798029337 $
4798029337
2 -7
CITY OF AVENTURA
GENERAL FUND - 001
FUND BALANCE ANALYSIS
2013/14
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CATEGORY 2010/11 2011 /12 2012/13 2013/14 2013/14
Beginning Fund Balance $
1639243856 $
1633543979 $
2139443438 $
1530193433 $
1530193433
Revenues /Sources:
Operating Expenditures
Locally Levied Taxes
0101
City Commission
$ 1133050 $
1163800
Property Taxes $
1137343232 $
1137243186 $
1233503495 $
1238123525 $
1238123525
Section 185 Premium Tax
2503125
268,692
2503000
268,000
268,000
Utility Taxes
438513477
4,927,823
439093000
5,030,000
53030,000
Unified Comm. Tax
236133552
235583968
235243505
236003000
236003000
City Business Tax
7723821
838,388
7723000
840,000
840,000
Subtotal
2032223207
20,318,057
2038063000
21,550,525
213550,525
Licenses & Permits
432863297
4,754,342
432673500
4,601,500
4,601,500
Intergovernmental Rev.
236863293
3,095,700
236613677
2,832,679
23832,679
Charges for Services
230423411
231163031
138563500
139703200
139703200
Fines & Forfeitures
138743214
1,752,696
134573000
1,632,000
13632,000
Miscellaneous
2513599
191,734
1623000
166,000
166,000
Interfund Transfers In
1183340
823250
83000
303000
303000
1jWSubtota1_jjjjjjjjV
1132593154
1139923753
1034123677
1132323379
1132323379
Total Revenues /Sources $
3134813361 $
3233103810 $
3132183677 $
3237823904 $
3237823904
APPROVED CITY MANAGER COMMISSION
OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CODE CATEGORY 2010/11 2011 /12 2012/13 2013/14 2013/14
Expenditures /Uses:
Operating Expenditures
0101
City Commission
$ 1133050 $
1163800
$ 1233068 $
1243140 $
1243140
0501
Office of the City Manager
8433472
873,828
9103770
787,104
787,104
0601
Legal
2063789
265,791
2703000
270,000
270,000
0801
City Clerk's Office
2613866
2863897
2993921
2813731
2813731
1001
Finance
7893003
767,398
8143017
957,677
957,677
1201
Information Technology
8283277
758,614
9293205
932,834
932,834
2001
Public Safety
1530293397
1630943176
1633353830
1638193878
1638193878
4001
Community Development
232563325
2,007,178
136643314
1,889,105
13889,105
5001
Community Services
338273039
4,105,909
431563509
4,295,798
43295,798
7001
Arts & Cultural Center
6583764
6273069
6733590
6933793
6933793
9001
Non - Departmental
132313551
132013509
134203556
135003200
135003200
Total Operating Expenditures
2630453533
27,105,169
2735973780
28,552,260
283552,260
Capital Outlay Expenditures
230003116
1,601,780
835853965
2,255,400
23255,400
Interfund Transfers Out
137533899
2,218,622
232053882
2,221,190
2,221,190
grotal Expenditures /Uses
2937993548
3039253571
3833893627
3330283849
3330283849
Ending Fund Balance
Designated for
Capital Improvements
1 836063669
17,740,218
1 437733488
14,773,488
1 43773,488
M i MM IIt
aim I �jt
to *�
L �M
r �:
REVENUE
PROJECTIONS
2 -9
CITY OF AVENTURA
GENERAL FUND jjjjjjPr__
REVENUE PROJECTIONS
2013/14
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
2 -10
Locally Levied Taxes
3111000
Ad Valorem Taxes - Current $
1154605434 $
11,612,012 $
12,3005495 $
12,7685153 $
125768,153
3112000
Ad Valorem Taxes - Delinquent
2735798
1125174
505000
445372
44,372
3125200
Section 185 Premium Tax
2503125
2689692
2509000
2683000
2685000
3141000
Utility Tax - Electric
339233703
359903392
450003000
451003000
431005000
3143000
Utility Tax -Water
8953043
9093950
8753000
9003000
9005000
3144000
Utility Tax -Gas
323731
273481
343000
303000
305000
3149000
Unified Communications Tax
236133552
255583968
255243505
256003000
236005000
3161000
City Business Tax
7725821
8385388
7725000
8405000
840,000
Subtotal
205222,207
20,3185057
20,8065000
21,550,525
215550,525
Licenses & Permits
3221000
Building Permits
155525325
156293935
154503000
154503000
134505000
3221500
Radon /Code Comp Adm n. Fee
43148
43810
13500
13500
15500
3222000
Certificate of Occupancy
253873
333227
253000
353000
355000
3231000
Franchise Fee - Electric
232123081
255803362
253003000
256003000
236005000
3234000
Franchise Fee -Gas
295880
205678
305000
305000
30,000
3237100
Franchise Fee - Sanitation
4125162
4385932
4205000
4405000
440,000
3238000
Franchise Fee - Towing
305093
305093
305000
305000
30,000
3291000
Engineering Permits
195735
165305
115000
155000
15,000
Subtotal'
4,286,297
4,7545342
4,2675500
4,6015500
4,601,500
Intergovernmental Revenues
3312100
Bulletproof Vests
33999
113947
-
-
-
3312276
American Recovery Reinvestmer
2723137
2473257
-
-
-
3312550
Byrne Grant
175163
35785
85000
85000
8,000
3312910
FEMA
-
65996
-
-
-
3344901
Maintenance Agreement Paymer
85677
95676
85677
95679
9,679
3351200
State Revenue Sharing
3705572
4135739
3655000
4355000
435,000
3351500
Alcoholic Beverage License
195772
175454
205000
205000
20,000
3351800
Half Cent Sales Tax
139373310
253203912
252003000
253003000
233005000
3354930
Fuel Tax Refund
113098
183999
153000
153000
155000
3382000
County Business Tax
453565
443935
453000
453000
455000
Subtotal
256865293
350953700
256613677
258323679
238325679
Charges For Services
3413000
Certificate of Use Fees
45760
45585
55200
55200
5,200
3419000
Election Filing Fees
-
-
15300
-
-
3419500
Lien Search Fees
905950
905124
755000
905000
90,000
3421300
Police Services Agreement
7723863
8043509
7603000
8003000
8005000
3425000
Development Review Fees
973958
1533067
503000
903000
905000
3471000
Rec /Cultural Events
323395
293444
253000
253000
255000
3472000
Parks & Recreation Fees
1513494
1443400
1253000
1253000
1255000
3472500
Community Center Fees
2125649
1835542
1855000
1855000
185,000
3474000
Founders Day
235354
365400
255000
255000
25,000
3475000
Summer Recreation
4605151
4955105
4455000
4505000
450,000
3476001
AACC Fees and Rentals
1955837
1745855
1605000
1755000
175,000
Subtotal
250425411
2,116,031
158563500
159703200
139705200
2 -10
2 -11
Fines & Forfeitures
3511000
County Court Fines
4459092
4269897
4009000
4259000
4259000
3541000
Code Violation Fines
159300
89575
79000
79000
79000
3542000
Intersection Safety Camera Progi
194139822
193179224
190509000
192009000
192009000
Subtota 1
198749214
197529696
194579000
196329000
196329000
Misc. Revenues
3611000
Interest Earnings
1499019
1299678
1259000
1259000
1259000
3644200
Sale of Assets
609520
109516
59000
109000
109000
3644910
Lost/Abandoned Property
448
210
-
-
-
3644920
Evidence
-
-
-
-
-
3662000
AACC Contributions
-
-
-
-
-
3662010
Brick Pavers
19800
19200
19000
19000
19000
3662020
Honor Roll
39000
-
19000
-
-
3699000
Misc. Revenues
369812
509130
309000
309000
309000
Subtotal
2519599
1919734
1629000
1669000
1669000
Non - Revenue
3811018
Transfer from 911 Fund
1189340
829250
89000
309000
309000
3811019
Transfer from Charter School Op
-
-
-
-
-
3999000
Carryover
1699249856
1693549979
2199449438
1590199433
1590199433
Subtotal
1790439196
1694379229
2199529438
1590499433
1590499433
Total Available General Funs $
4894069217 $
4896659789 $
5391639115 $
4798029337 $
4798029337
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 $7,786,432,398. This amount is
3.8% or $285,193,381 higher than last year. The ad valorem millage levy for fiscal year
2013/14 is recommended to be 1.7261, which is the same rate adopted last year. This will
generate $12,768,153 compared to last year's amount of $12,300,495. This represents the
eighteenth year without an increase.
City Tax Rate History: Ad Valorem Taxes - Current
1995/96 to 2006/07 — 2.2270 $20,000,000 ,T
2007/08 to present — 1.7261
$15,000,000
$10,000,000
$5,000,000
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.
Ad Valorem Taxes - Delinquent
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
o00e oo�o
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 actual collections for the past two fiscal years.
Utility Tax - Electric
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
I
$
\N�I \N� ti'�XNIIII
L
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 actual collections for the past two fiscal years.
Utility Tax -later
6OD,OOD
3144000 Utility Tax -Gas — Section 166.231(1) (A), Florida Statutes, authorizes a City to
collect Public Service or Utility Taxes. Miami -Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on gas and oil. The
City enacted Ordinance 96 -03 which mirrored the County's utility tax levies. The projection
is based on actual collections for the past two fiscal years.
Utility Tax- Gas
$50,000
.54(),( K)lI
.m, non
�2QOOO
Lee,6 fvls� ep 10111
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
anticipated actual collections for the past fiscal year and changes in the state law.
Unified Comm uniCations Tax
J JXU,UUU
S�.{xxa.�uu
1,5emu, wu U
�.rxxa.rxau
1 �W,uuu
" '� .00 '
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 2012/13 fiscal year.
City Business Tax
� ruoo
�100r
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 collections in the
2012/13 fiscal year and an anticipated increase in building activity.
Building Permits
ell
46
$I,UU0J)UU
2 -14
3231000 Franchise Fee - Electric — A city may charge electric companies for the use of its
rights -of -way per Florida Statutes
an agreement with FPL covering
current unincorporated areas of
agreement, has agreed to share
based on anticipated collections
fiscal year.
166.021 and 337.401. Miami -Dade County currently has
the area now incorporated as Aventura, as well as the
the County. The County Commission, via an interlocal
these revenues with Aventura. The amount projected is
compared to the actual amount collected for the 2011/12
Franchise Fee - Electric
�54,U =U
�5 3ril[l[7�I�1C' 0
yl �rr�i"`•�
� aoa,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
.170,000
L),OO�
.5.5L1,00�
o,0uo
�Ju.uuu
S2u,uuu _
$10,000
3237100 Franchise Fee - Sanitation — The City
sector for all areas of
companies to utilize the
collections.
the City. In addition
City's rights-of-way.
issues solid waste franchises to the private
3 fee of 10% was adopted for the private
he amount projected is based on historical
Franchise Fee-Sanitation
SAWW
�Ao
�3Wr
1%
CP
3238000 Franchise Fee - Towing — The City awarded a franchise agreement for towing
services within our corporate limits during the 2011/12 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 2012/13 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
S�ura�xr�
52 -ate
520OPW
�yC;D —
$bU,000
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 an increase compared to the prior year.
H a If Cent Sales Tax
�2,o0o:
�ii7- f},[7i A ]
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
$r c;00
�4_L%UJO
JAM
ZSoo
; 2rCDO
L 500
1 -te Iv lie Ile lt
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 waived for
the 2013/14 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
2013/14
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
1000/2999
Personal Services
$ 639817 $
639276 $
629063 $
629063 $
629063
3000/3999
Contractual Services
-
-
-
-
-
4000/4999
Other Charges & Services
369683
379604
389905
399977
399977
5000/5399
Commodities
380
19528
39300
39300
39300
5400/5499
Other Operating Expenses
129170
149392
189800
189800
189800
Total Operating Expenses
$ 1139050 $
1169800 $
1239068 $
1249140 $
1249140
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title
2010/11
2011/12
2012/13
2013/14
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
Tota 1
7.0
7.0
7.0
7.0
2 -20
CITY OF "ENTURA
CITY COMMISSION
2013/14
BUDGETARY ACCOUNT SUMMARY
001 - 0101 -511
2 -21
PERSONAL SERVICES
1210
Commission Salaries $
569637 $
55,655 $
559000 $
555000 $
555000
2101
F1 CA
75014
75380
65865
65865
65865
2401
Workers' Compensation
166
241
198
198
198
Subtotal
635817
635276
625063
625063
625063
OTHER CHARGES & SERVICES
4030
Legislative Expenses
365683
375604
385905
395977
395977
Subtotal
365683
375604
385905
395977
395977
COMMODITIES
5101
Office Supplies
30
222
300
300
300
5290
Other Operating supplies
350
15306
35000
35000
35000
Subtotal 4 .
380
15528
39300
35300
35300
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
99532
115132
99300
95300
95300
5420
Conferences & Seminars
25638
25260
85500
85500
85500
5981
Krop High School Scholarship
-
15000
15000
15000
15000
Subtotal
125170
145392
185800
185800
185800
Total City Commission $
1135050 $
1165800 $
1235068 $
1245140 $
1245140
2 -21
CITY COMMISSION
BUDGET JUSTIFICATIONS
4030 Legislative Expenses — This account represents the $5,711 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
5981 Krop High School Scholarship — Annually the City Commission establishes this
scholarship for Aventura students who are seniors attending Krop High School to offset
College expenses.
2 -22
a
■ *� � I �iil
OFFICE OF THE
CITY MANAGER
2 -23
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2013/14
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.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
1000/2999
Personal Services
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5499
Other Operating Expenses
849606
Total operating expenses
$ 6989859 $
7429984 $
7509970 $
6459604 $
6459604
529055
529625
539000
509000
509000
849606
709357
919000
779200
779200
29586
29944
49500
49500
49500
59366
49918
119300
99800
99800
$ 8439472 $ 8739828 $ 9109770 $ 7879104 $ 7879104
Position No.
PERSONNEL ALLOCATION SUMMARY
Position Title 2010/11
2011/12
2012/13
2013/14
0101
City Manager
1.0
1.0
1.0
1.0
4701
Capital Projects Manager /Code Enforcement Office
0.6
0.6
0.6
0.6
0701
Assistant to City Manager /Personnel Officer
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
Tota 1
4.6
4.6
4.6
3.6
2 -24
Office of the City Manager
Organization Chart
City Manager's
Secretary
City Manager
2-25
Capital Projects Manager/
Code Officer
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2013/14
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.
PERFORMANCE WORKLOAD INDICATORS
2 -26
ACTUAL
ACTUAL
PROJECTED
ESTIMATE
2010/11
2011/12
2012/13
2013/14
Citizen Requests & Inquires
26
28
30
30
Commission Requests
15
15
15
15
Community Meetings Attended
15
15
15
15
Agenda Back up Items Prepared
52
76
66
60
No. of Newsletters & Reports Issued
5
6
6
6
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
14
14
14
Capital Projects Completed
16
14
14
14
School Advisory Committee Meeting
5
5
5
5
2 -26
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2013/14
BUDGETARY ACCOUNT SUMMARY
001 - 0501 -512
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
3170
PERSONAL SERVICES
50,000
509060
503000
505000
505000
1201
Employee Salaries
$ 5299856 $
5359509 $
5319164 $
4585114 $
4585114
2101
FICA
303492
303578
403634
355046
355046
2201
Pension
505274
855866
915032
78,459
78,459
2301
Health, Life & Disability
86,009
885143
815969
67,949
67,949
2401
Workers' Compensation
25228
25888
65171
6,036
6,036
4041
IFSubtotal
r 6985859
7425984
7505970
645,604
645,604
4101
Communication Services
25449
25081
CONTRACTUAL SERVICES
21200
21200
4701
Printing & Binding
25674
3170
Lobbyist Services
50,000
509060
503000
505000
505000
3180
Medical Exams -New Employees
2,055
25565
35000
-
-
WSubtotal
525055
525625
535000
50,000
50,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
995
23265
43000
45000
45000
4040
Administrative Expenses
-
127
600
600
600
4041
Car Allowance
11,400
115400
115400
11,400
11,400
4101
Communication Services
25449
25081
25000
21200
21200
4701
Printing & Binding
25674
25031
35000
3,000
3,000
4710
Printing /Newsletter
545562
425210
555000
55,000
55,000
4910
Advertising
12,526
105243
155000
1,000
11000
■ Subtotal
845606
705357
915000
77,200
77,200
COMMODITIES
5101
Office Supplies
25500
25647
45000
4,000
4,000
5290
Other Operating Supplies
86
297
500
500
500
Subtotal'
25586
25944
45500
4,500
4,500
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
35837
35648
55800
5,800
5,800
5420
Conferences & Seminars
1,529
15199
35000
3,000
31000
5450
Training
-
-
15500
-
-
5901
Contingency
-
71
15000
1,000
1,000
WSubtotalW
55366
45918
115300
9,800
91800
Total City Manager $
8435472 $
8735828 $
9105770 $
787104 $
787,104
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
American Society of Public Administration
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
2 -28
ad
-29
* woo' +'.
M *� �+;
m r �R7
Wis. 1
4
LEGAL
CITY OF AVENTURA
LEGAL
2013/14
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services 2069789 265,791 2655000 2659000 2659000
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5499 Other Operating Expenses - - 55000 55000 55000
Total Operating Expenses $ 2065789 $ 2655791 $ 2705000 $ 2705000 $ 2705000
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
2013/14
BUDGETARY ACCOUNT SUMMARY
001 -0601 -514
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
CONTRACTUAL SERVICES
3120 Prof. Services - Legal
3301 Court Costs & Fees
S u btota
OTHER OPERATING EXPENSES
5901 Contingency
Subtotal
Total Legal
$ 2069789 $ 2659791 $ 2659000 $ 2659000 $ 2659000
2069789 2659791 2659000 2659000 2659000
- - 59000 59000 59000
- - 59000 59000 59000
$ 2069789 $ 2659791 $ 2709000 $ 2709000 $ 2709000
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
2013/14
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
1000/2999
Personal Services
$ 2079503 $
2219570 $
2249921 $
2319031 $
2319031
3000/3999
Contractual Services
-
-
-
-
-
4000/4999
Other Charges & Services
489587
599397
689100
439600
439600
5000/5399
Commodities
49558
39282
49600
49600
49600
5400/5499
Other Operating Expenses
19218
29648
29300
29500
29500
Total Operating Expenses
$ 2619866 $
2869897 $
2999921 $
2819731 $
2819731
Position No.
Position Title
PERSONNEL ALLOCATION SUMMARY
2010/11
2011/12
2012/13
2013/14
0501
City Clerk
1.0
1.0
1.0
1.0
3005
Exec utive Ass ista nt to City Cie rk
-
1.0
1.0
1.0
9601
Admin. Asst to City Clerk
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
2013/14
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
2010/11
2011/12
2012/13
2013/14
No. of Sets of Minutes Prepared
34
33
32
32
No. of Public Notices Prepared
39
25
40
35
No. of Legal Advertisements Published
18
21
25
25
No. of Ordinances Drafted
4
8
6
6
No. of Resolutions Drafted
41
29
30
30
No. of Lien Requests Responded To
17655
17817
17500
17650
No. of Welcome Letters Prepared
359
460
400
400
No. of Agenda Packages Prepared /Distributed
34
31
32
32
No. of Agenda Recaps Prepared /Distributed
14
12
12
12
No. of Code Enforcement Hearings Scheduled
555
0
100
500
2 -35
CITY OF "ENTURA
CITY CLERK'S OFFICE
2013/14
BUDGETARY ACCOUNT SUMMARY
001 - 0801 -519
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
2 -36
PERSONAL SERVICES
1201
Employee Salaries $
1619932 $
1685650 $
1675921 $
1725659 $
1725659
1401
Overtime
518
807
600
600
600
2101
FICA
125097
12157
12,846
13,208
13,208
2201
Pension
163043
225199
245694
255389
255389
2301
Health, Life & Disability
163604
175318
185255
185553
185553
2401
Workers' Compensation
309
439
605
622
622
ESubtotaI11011111iff
2075503
221,570
224,921
231,031
231,031
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
-
55857
25000
25000
25000
4041
Car Allowance
6,000
6,000
6,000
6,000
6,000
4101
Telephone
500
600
600
600
600
4701
Printing & Binding
214
15933
35000
35000
35000
4730
Records Retention
13812
35151
55000
55000
55000
4740
Ordinance Codification
400
1,867
1,500
2,000
2,000
4911
Legal Advertising
105137
39,989
25,000
25,000
25,000
4915
Election Expenses
29,524
-
25,000
-
-
Subtotal
485587
59,397
68,100
43,600
43,600
COMMODITIES
5101
Office Supplies
33438
25908
35200
35200
35200
5120
Computer Operating Supplies
529
346
600
600
600
5290
Other Operating Supplies
591
28
800
800
800
Subtotal
45558
3,282
4,600
4,600
4,600
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
11146
1,353
1,300
1,300
1,300
5420
Conferences & Seminars
72
11295
1,000
1,200
1,200
Subtotal
13218
25648
25300
25500
25500
Total City Clerk $
261,866 $
286,897 $
299,921 $
281,731 $
281,731
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
9 *= EMI
On
An r9
rt
FINANCE
2 -38
CITY OF AVENTURA
FINANCE
2013/14
DEPARTMENT DESCRIPTION
To provide overall financial and support services to the organization which includes accounting, cash
management, purchasing, risk management, personnel management financial planning and budgetary
control.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
1000/2999
Personal Services
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5499
Other Operating Expenses
149328
Total Operating Expenses
1. Position No. Position Title
$ 7129721 $
6869469 $
7139077 $
8329712 $
8329712
489984
539609
619000
639000
639000
149328
139236
209340
409440
409440
69886
89412
109100
109100
109100
69084
59672
99500
119425
119425
$ 7899003 $ 7679398 $ 8149017 $ 9579677 $ 9579677
PERSONNEL ALLOCATION SUMMARY
2010/11 2011/12 2012/13 2013/14
1001
Finance Director
1502
Controller
1370
Human Resources Manager
3001
Executive Assistant /Risk Mgm. Coordinator
1301
Purchasing Agent
1201 -1202
Accountant
3601
Customer Service Rep. II
-
Total
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
2.0
2.0
2.0
2.0
1.0
1.0
1.0
1.0
7.0
7.0
6.0
7.0
2 -39
Finance Department
Organization Chart
Finance
Director
Risk Management
Controller
Accounting Purchasing
2 Accountants Purchasing Agent
Customer Service
Representative 11
2-40
Human Resources
Human Resources
Manager
CITY OF AVENTURA
FINANCE
2013/14
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.
10. Maintain effective personnel system to allow for timely recruitment and hiring of employees.
PERFORMANCE WORKLOAD INDICATORS
2 -41
ACTUAL
ACTUAL
PROJECTED
ESTIMATE
2010/11
2011/12
2012/13
2013/14
% 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
Number of New Hires
3
4
4
4
2 -41
CITY OF "ENT URA
FINANCE
2013/14
BUDGETARY ACCOUNT SUMMARY
001 - 1001 -513
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
2 -42
PERSONAL SERVICES
1201
Employee Salaries $
5323424 $
4833619 $
4933321 $
5823384 $
5823384
1401
Overtime
-
320
-
-
-
2101
FICA
363422
323677
373739
443552
443552
2201
Pension
393063
663782
713666
843213
843213
2301
Health, Life & Disability
1033839
1013844
1083575
1193466
1193466
2401
Workers' Compensation
973
13227
13776
23097
23097
Subtotal
71 23721
6863469
71 33077
8323712
8323712
CONTRACTUAL SERVICES
3180
Medical Exams -New Employees
-
-
-
33000
33000
3190
Prof. Services
33559
33479
63000
53000
53000
3201
Prof. Services - Auditor
453425
50,130
55,000
55,000
55,000
Subtotal
483984
533609
613000
633000
633000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
33594
33397
73000
73500
73500
4101
Communication Services
807
840
840
11440
11440
4610
R &M - Vehicles
13133
697
13500
13500
13500
4650
R &M- Office Equipment
-
-
500
51500
51500
4701
Printing & Binding
13257
23261
43000
43000
43000
4910
Advertising
73537
51908
61000
20,000
20,000
4990
Other Current Charges
-
133
500
500
500
Subtotal
143328
13,236
20,340
40,440
40,440
COMMODITIES
5101
Office Supplies
23519
43075
53000
53000
53000
5120
Computer Operating Supplies
529
13006
800
13000
13000
5220
Gas & Oil
33838
33331
43000
33800
33800
5290
Other Operating Supplies
-
-
300
300
300
K Subtotal
63886
81412
10,100
10,100
10,100
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
23854
33157
33500
33925
33925
5420
Conferences & Seminars
23958
23515
43000
53500
53500
5450
Training
272
-
13500
13500
13500
5901
Contingency
-
-
500
500
500
IrSubtotai"
63084
51672
91500
11,425
11,425
Total Finance $
7893003 $
7673398 $
8143017 $
9573677 $
9573677
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 Procurement Officer
National Institute of Governmental Purchasing
HR Florida Conference & Expo
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 Procurement Officer
National Institute of Governmental Procurement
National Contract Management Association
American Payroll Association
International Public Management Association for Human Resources
Society for Human Resource Management
Greater Miami Society for Human Resource Management
Florida Public Human Resources Association, Inc.
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
2 -43
Florida Association of Public Procurement Officer
National Institute of Governmental Purchasing
HR Florida Conference & Expo
IPMA or other personnel related conferences & seminars
Florida Public Human Resources Association annual Conference
2 -44
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INFORMATION
TECHNOLOGY
2 -45
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2013/14
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
1000/2999
Personal Services
$ 6489759 $
5539887 $
6869405 $
6839734 $
3000/3999
Contractual Services
19920
69105
109000
109000
4000/4999
Other Charges & Services
1559575
1719960
2019240
2079540
5000/5399
Commodities
129724
149411
189000
189000
5400/5499
Other Operating Expenses
99299
129251
139560
139560
683,734
10,000
207,540
18,000
13,560
Motal Operating Expenses $ 8289277 $ 7589614 $ 9299205 $ 9329834 $ 9329834 II
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2010/11 2011/12 2012/13
9201
Information Technology Director
8702
Network Administrator II
1402
Network Administrator 1
8001
Webmaster /Communications Specialist
13201
Commun Tech Project Specialist
1 3601 -1 3602
Support/Project Specialist
9501
IT Project Coordinator
9701
Support Specialist
-
Tota I
2013/14 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
-
-
2.0
2.0
1.0
1.0
-
-
1.0
1.0
-
-
6.0
6.0
6.0
6.0
2 -46
Information Technology Department
Organization Chart
Network
Administrator (2)
Information
Technology Director
Communications
Tech Project
Specialist (1)
2 -47
Support/ Project
Specialist (2)
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2013/14
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
% of time computer network is operational
% of time www.cityofaventura.com is available
% of time www.aventuracharter.org is available
Number of workstations supported
Number of physical servers supported
Number of virtual servers supported
Number of help desk support cases
Number of City periodical publications
coordinated
Number of training sessions held
ACTUAL
2010/11
ACTUAL
2011/12
PROJECTED
2012/13
ESTIMATED
2013/14
99
99
99
99
99
99
99
99
99
99
99
99
235
235
240
240
18
13
9
8
14
20
25
27
37482
27856
37000
37000
4 4
4 4
4 4
4 4
CITY OF "ENTURA
INFORMATION TECHNOLOGY
2013/14
BUDGETARY ACCOUNT SUMMARY
001 - 1201 -513
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
2 -49
PERSONAL SERVICES
1201
Employee Salaries $
4903073 $
3903731 $
4733313 $
4753623 $
4753623
2101
FICA
353175
273209
363208
36,385
36,385
2201
Pension
223515
523631
673677
68,043
68,043
2301
Health, Life & Disability
1003096
823327
1073508
1013976
1013976
2401
Workers' Compensation
900
989
13699
11707
11707
Subtota
6483759
5533887
6863405
683,734
683,734
CONTRACTUAL SERVICES
3130
Computer Programmer
13048
-
-
-
-
3190
Other Prof. Services
872
63105
103000
103000
103000
Subtotal
13920
63105
103000
103000
103000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
23698
13273
53300
53300
53300
4041
Car Allowance
63000
63000
63000
61000
61000
4101
Communication Services
83091
73686
83500
83500
83500
4650
R &M- Office Equipment
1163067
1343164
1543040
1603040
1603040
4701
Printing & Binding
237
474
500
500
500
4851
Web Page Maintenance
53776
63323
73700
83000
83000
4852
Email Hosting Services
163706
163040
193200
193200
193200
Subtotal
1553575
1713960
2013240
207,540
207,540
COMMODITIES
5101
Office Supplies
23230
13890
33000
33000
33000
5120
Computer Operating Supplies
103494
123521
153000
15,000
15,000
Subtotal 0
123724
143411
183000
183000
183000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
13991
774
23460
23460
23460
5420
Conferences & Seminars
13308
778
33100
31100
31100
5450
Training
63000
103699
83000
81000
81000
Subtotal
93299
123251
133560
133560
133560
Total Information Technology $
8283277 $
7583614 $
9293205 $
932,834 $
932,834
2 -49
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 SUNGARD 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 and associated online services.
4852 Email Hosting Services — Costs associated with providing email, virus protection and
spam filtering for City staff.
5120 Computer Operating Supplies — Includes the cost of minor supplies and software to
maintain existing systems and to upgrade to most current versions of software and
operating systems.
Upgrades for other than Police
Operating System Upgrades
Minor hardware upgrades
Application licenses
5410 Subscriptions & Memberships — This line item is used to fund memberships with
professional organizations and subscriptions.
Florida Local Government Information Systems Association
National Association of Government Webmasters
Florida Government Communicators Association
Technical resource subscriptions
Digital subscription to photo library
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:
2 -50
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.
2 -51
PUBLIC SAFETY
2 -52
CITY OF AVENTURA
POLICE
2013/14
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 CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2010/11 2011/12
2012/13
2013/14
2013/14
1000/2999
Personal Services $
1337143263 $ 1432673234 $
1435753330 $
1439603378
$ 1439603378
3000/3999
Contractual Services
553856 6003408
4343000
5343000
5343000
4000/4999
Other Charges & Services
6123041 6403386
7123000
7393000
7393000
5000/5399
Commodities
5963860 5633158
5673000
5393000
5393000
5400/5499
Other Operating Expenses
503377 223990
473500
473500
473500
Total Operating Expenses $
1530293397 $ 16,0943176 $
16,335,830 $
1638193878
$ 16,819,878
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title
2010/11
2011/12
2012/13
2013/14
0901
Police Chief
1.0
1.0
1.0
1.0
9401 -9402
Majors
-
2.0
2.0
2.0
2601
Commander
1.0
1.0
1.0
1.0
3002
Executive Assistant
1.0
1.0
1.0
1.0
2201 -2204
Captains
2.0
-
4.0
4.0
1701 -1704
Lieutenants
4.0
4.0
-
-
2301 -2313
Sergeants
11.0
12.0
12.0
12.0
2101 -2107
Detectives
6.0
6.0
6.0
6.0
2001 -2060
Police Officers
58.0
57.0
57.0
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
5501
Property Room /Crime Scene Supervisor
-
1.0
1.0
1.0
3901
Crime Scene Tech II
1.0
-
1.0
1.0
2901
Crime Scene Tech 1
1.0
1.0
-
-
2801 -2805
Police Service Aides
5.0
4.0
4.0
4.0
4801
Property Room /Crime Scene Tech
1.0
1.0
1.0
1.0
6301
Records Supervisor
1.0
1.0
1.0
1.0
6901 -6903
Records Clerk
3.0
3.0
3.0
3.0
1601
911 Manager
1.0
1.0
1.0
1.0
1 3001 -1 3003
Communication Supervisor
3.0
3.0
3.0
3.0
1 2901 -1 2905
Communication Officer III
2.0
2.0
4.0
5.0
6701 -6706
Communication Officer II
8.0
8.0
6.0
6.0
2701 -2704
Communication Officer
2.0
2.0
3.0
2.0
8601 -8602
Administrative Asst. III
2.0
2.0
2.0
2.0
8501 -8502
Administrative Asst. II
2.0
2.0
-
-
13501 -13502
Personnel & Training Specialist
-
-
2.0
2.0
9301 -9302
Fleet Maintenance Worker
-
2.0
2.0
2.0
7501
Fleet Manager /Quartermaster
1.0
1.0
1.0
1.0
8401
Asst. Fleet Manager
1.0
-
-
-
Total
120.0
120.0
121.0
121.0
2 -53
Administrative
Services
Commander
Captain
1 911 Manager
16 Comm. Officers/Supervisors
1 Records Supervisor
2 Records Clerks
1 Data Entry Clerk
1 PSA
1 Officer
1 Fleet Mgr /Quartermaster
2 Fleet Maintenance Worker
2 Personnel/ Training
1 Admin Assistant
POLICE DEPARTMENT
2013/14
Organization Chart
Chief of Police Executive Assistant
I
Operations Specialized Services
Major Major
2 Captains Captain
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
2-54
2 Sergeants
6 Detectives
1 CSU Sergeant
5 CSU Officers
Crime Scene/Property Supervisor
1 Crime Scene Technicians
1 Crime Prevention Specialist
1 Crime Analyst
1 PSA
1 Admin. Assistant
CITY OF AVENTURA
POLICE
2013/14
OBJECTIVES
1. Move forward with replacement of the current E911 system to a newer, more
technologically advanced system.
2. Ensure that all Communications personnel and officers working in the Communications
section are certified as per new FSS.
3. Upgrade CAD and RMS from the current H.T.E. system to the OSSI system which is
move advanced in features and functions.
4. Upgrade the current radio system to the new P25 standard.
5. 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.
6. Continue to have the Crime Suppression Unit be proactive toward crime within the city and
continue liaisons with our Detective Bureau and various task forces and /or other agencies
regarding organized crime and theft and fraud groups.
7. Maintain service levels provided to the public by all Divisions within the agency.
8. Maintain a partnership with the community through Crime Prevention and police services.
9. Work with residents, businesses, organizations and associations to solve problems.
10. Participate in community programs and community involvement activities.
11. Conduct community presentations with an emphasis on safety for children and senior
citizens.
12. Conduct customer service surveys of residents, businesses and victims of crimes.
PERFORMANCE WORKLOAD INDICATORS
2 -55
ACTUAL
ACTUAL
PROJECTED
ESTIMATE
2010/11
2011/12
2012/13
2013/14
Man -hours Assigned to traffic flow
Issues
167000
167000
187000
187500
Progress Toward National Re-
accreditation
50%
100%
100%
33%
Personnel Hired
6
4
8
4
Progress Toward Emergency Management
Programs
100%
100%
100%
100%
Community Programs
43
43
40
45
Community Presentations
55
55
50
60
Community Involvement Activities
25
25
27
30
Man hours Assigned to School
Resources
2400
2400
2400
2400
Calls for Service
307470
297276
297700
297700
Arrests
27241
27215
17916
27200
Accidents
17437
17101
17400
17400
2 -55
Traffic Citations
197114
187707
187628
187700
Parking Citations Issued
27886
27117
27004
27000
Part 1 Crimes Reported
27425
27306
27400
27400
Customer Service Surveys
17000
17000
17000
17000
2 -56
CITY OF "ENTURA
PUBLIC SAFETY
2013/14
BUDGETARY ACCOUNT SUMMARY
001 - 2001 -521
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
2 -57
PERSONAL SERVICES
1201
Employee Salaries $
813475061 $
855005902 $
857365811 $
950285704
950285704
1390
Court Time
1373023
1223247
1003000
1005000
1003000
1401
Overtime
7925872
8125782
6755000
7505000
7505000
1410
Holiday Pay
1735179
1765568
1505000
1505000
1505000
1501
Police Incentive Pay
713735
663955
673080
685100
683100
2101
FICA
6833649
6953092
6863694
7095102
7093102
2201
Pension
159425912
251475617
250315930
250195804
250195804
2301
Health, Life & Disability
154115754
155285961
156545455
157065120
157065120
2401
Workers' Compensation
1543078
2163110
4733360
4285548
4283548
WSubtotall
1357145263
1452675234
1455755330
1459605378
1459605378
CONTRACTUAL SERVICES
3180
Medical Exams
53386
43470
43000
45000
43000
3190
Prof. Services - Traffic Safety Prc
-
5695840
4005000
5005000
5005000
3192
Prof. Services
505470
265098
305000
305000
305000
Subtotal'
555856
6003408
4343000
5345000
5343000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
143153
103603
153000
155000
153000
4040
Administrative Expenses
103150
43644
103000
105000
103000
4042
Recruiting & Hiring Expense
843
15126
25000
25000
25000
4043
CALEA Accreditation
95140
205119
75000
75000
75000
4050
Investigative Expense
63835
113678
153000
155000
153000
4101
Communication Services
953107
903033
1103000
1105000
1103000
4201
Postage
35006
25750
35000
45000
45000
4420
Leased Equipment
575553
523679
603000
725000
723000
4440
Copy Machine Costs
45445
43212
53000
55000
53000
4610
R &M- Vehicles
1395853
1675791
1 555000
1555000
1 555000
4645
R &M- Equipment
1385019
1345655
1805000
2105000
2105000
4650
R &M- Office Equipment
1305929
1363676
1453000
1305000
1303000
4701
Printing & Binding
25008
33420
53000
45000
43000
Subtotal
6125041
6405386
7125000
7395000
7395000
COMMODITIES
5101
Office Supplies
155349
145903
185000
155000
155000
5115
Byrne Grant Match
175841
125681
85000
85000
85000
5120
Computer Operating Supplies
55842
83935
203000
155000
153000
5220
Gas & Oil
3593884
3653815
3203000
3005000
3003000
5240
Uniforms
295561
285950
355000
305000
305000
5245
Uniform Allowance
1045313
683850
703000
705000
703000
5266
Photography
310
620
13000
15000
13000
5270
Ammunition
185949
95861
355000
405000
405000
5290
Operating Supplies
445811
525543
605000
605000
605000
WSubtotal
5965860
5633158
5673000
5395000
5393000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
55151
55495
65000
65000
65000
5430
Educational Assistance
133619
33445
63500
65500
63500
5450
Training
315607
145050
355000
355000
355000
5901
Contingency
-
-
-
-
-
Subtotal
505377
223990
473500
475500
473500
Total Public Safety $
1550295397 $
1630943176 $
1633353830 $
1658195878 $
1638193878
2 -57
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.
3190 Professional Services — Costs associated with the Traffic Safety Program including
payments to the vendor for the equipment and the use of contractual employees to review
the violations.
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, radio antenna at the Point
and vehicles.
2 -58
4610 R &M Vehicles — Covers costs associated with the repair and maintenance of
department vehicles. Costs include preventative maintenance, damage repair and
replacement of worn and /or broken parts not covered under warranty.
4645 R &M Equipment — Funds allocated to this account will be used for repair and
maintenance of Police Department radios, Reverse R911 system, computers, DDSI, NICE
recording equipment, Looking Glass mapping system and other equipment.
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 -59
idp m awalk
COMMUNITY
DEVELOPMENT
7■ � *1
2 -60
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2013/14
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
1000/2999
Personal Services
$ 6689350 $
7099824 $
7449064 $
7679255 $
7679255
3000/3999
Contractual Services
195239387
191659278
8359000
190359000
190359000
4000/4999
Other Charges & Services
529738
1159146
599800
629300
629300
5000/5399
Commodities
99766
129978
169550
159650
159650
5400/5499
Other Operating Expenses
29084
39952
89900
89900
89900
8901
97rotal Operatinj Expenses
$ 292569325 $
290079178 $
196649314 $
198899105 $
198899105
Position No.
M PERSONNEL ALLOCATION SUMMARY
Position Title 2010/11
2011/12
2012/13
2013/14
13101
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
4.0
4.0
3202 -3204
Customer Service Rep 1
1.0
1.0
-
-
8901
Code Compliance Officer II /Zoning Review
1.0
1.0
1.0
1.0
4701
Capital Projects Manager /Code Enforcement Off icei
0.4
0.4
0.4
0.4
Tota 1
8.4
8.4
8.4
8.4
2 -61
Community Development Department
Building Inspections
& Permittina
Building Official
Contractual Building
Review &Inspection
Services
3 Customer Service Rep II
Organization Chart
Community
Development
Director
Code Enforcement
Business Tax
Receipts
Code Compliance
Officer 11
Capital Projects
Coor. /Code
Compliance Officer
Customer Service
Rep II/ Compl /Inspect
2 -62
Exec Assistant/
Planning Tech
Planning
Contractual Planner
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2013/14
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. Review software for electronic submission of building permits and plans.
14. Update procedural manual for all divisions of the department.
15. Update H.T.E. Land Management Parcel records to ensure efficient operation of all divisions of
the department.
16. Continue with the records management program for all divisions of the department. �j
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2 -63
2010/11
2011/12
2012/13
2013/14
No. of Local Business Tax Receipts Issued
27776
27580
37000
37000
No. of Code Notice of Violations Issued
153
135
200
200
No. of Special Master Hearings
577
0
10
6
No. of Building Permits Issued
47465
47615
47500
47500
No. of Building Inspections Performed
77903
77963
77500
77500
No. of Land Development Petitions Processed
4
14
10
10
No. of Variance Requests Processed
4
4
3
3
No. of Site Plans Reviewed
6
9
5
5
% of Inspections Performed 24 H rs. of Request
99
99
99
99
% of Plan Reviews Conducted Within 10 Days
98
98
98
98
2 -63
CITY OF "ENTURA
COMMUNITY DEVELOPMENT
2013/14
BUDGETARY ACCOUNT SUMMARY
001 - 4001 -524
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
2 -64
PERSONAL SERVICES
1201
Employee Salaries $
5213152 $
5153793 $
5303762 $
5473900 $
5473900
1401
Overtime
27
865
600
600
600
2101
FICA
393027
383378
403603
413914
413914
2201
Pension
243868
63,364
68,745
70,807
70,807
2301
Health, Life & Disability
793246
86,393
90,954
93,178
93,178
2401
Workers' Compensation
41030
51031
1200
12,856
12,856
Subtotal
6683350
709,824
744,064
767,255
767,255
CONTRACTUAL SERVICES
3101
Building Inspection Services
130763454
131333691
8003000
130003000
130003000
3190
Prof. Services
446,933
31,587
35,000
35,000
35,000
Subtotal
135233387
13165,278
835,000
13035,000
13035,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
13921
23053
43000
43000
43000
4041
Car Allowance
63000
63000
63000
63000
63000
4101
Communication Services
23381
13389
13500
13500
13500
4420
Lease Equipment
13558
533
23800
23800
23800
4610
R &M - Vehicles
574
99
23000
23000
23000
4645
R &M - Equipment
541
-
13000
13000
13000
4701
Printing
43744
33306
73500
53000
53000
4730
Records Retention
353019
1013766
353000
403000
403000
Subtota
523738
1153146
593800
623300
623300
COMMODITIES
5101
Office Supplies
43235
63824
73500
73500
73500
5120
Computer Operating Supplies
11501
740
21500
2,000
2,000
5220
Gas & Oil
33808
4,925
400
4,000
4,000
5240
Uniforms
207
489
650
650
650
5245
Uniform Allowance
-
-
11500
11500
1,500
5290
Other Operating Supplies
15
-
-
-
-
RrSubtotaM PEW
93766
12,978
16,550
15,650
15,650
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
359
13675
23500
23500
23500
5420
Conferences & Seminars
13725
23242
33400
33400
33400
5450
Training
-
-
23500
23500
23500
5901
Contingency
-
35
500
500
500
Subtotal
23084
33952
83900
83900
83900
Total Community Development $
232563325 $
23007,178 $
13664,314 $
13889,105 $
13889,105
2 -64
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 -65
a
�'oom m OWN
d rfto m �-' = MEN I4, 'w
air m r10�
1211111 ill,
to ■0
a No
COMMUNITY
SERVICES
2 -66
CITY OF AVENTURA
COMMUNITY SERVICES
2013/14
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
1000/2999
Personal Services $
132013970 $
192879195 $
133393559 $
193889298 $
133883298
3000/3999
Contractual Services
1,322,446
1,496,696
195559000
196029000
196029000
4000/4999
Other Charges & Services
1,255,088
1,270,660
192089450
1,252,000
192529000
5000/5399
Commodities
219865
249779
309500
309500
309500
5400/5499
Other Operating Expenses
259670
26,579
239000
23,000
239000
Total Operating Expenses $
398279039 $
4,105,909 $
491569509 $
4,295,798 $
492959798
PERSONNEL ALLOCATION SUMMARY
Position Ni
Position Title
2010/11
2011/12
2013/14
2013/14
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
-
-
5301
Public Works Coordinator
-
-
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
-
-
5201
Parks and Recreation Services Supt.
1.0
-
-
-
4901 -4902
Parks and Recreation Manager
-
2.0
2.0
2.0
1901 -1902
Parks and Recreation Supervisor
-
2.0
2.0
3.0
1021
Community Rec Center Manager
1.0
-
-
-
1051
CRC Assistant Manager /Special Events Coordinator
1.0
-
-
-
10401
Community Rec Center Supervisor
1.0
1.0
1.0
1.0
1011
Parks and Recreation Activities Manager
1.0
-
-
-
5801 -5803
Park Attendant (FIT)
4.0
3.0
3.0
2.0
5701 -5714
Park Attendant (P/T)
12.0
12.0
12.0
12.0
Total Fu I I Time
16.0
15.0
14.0
14.0
Total Part time
12.0
12.0
12.0
12.0
2 -67
Community Services Department
Organization Chart
Di recto r of Com m un ity Se
CE c u ti ve Ass isDnt
I
I
PuGf.: darks Cb ntrerhAI Oxitr actuaI
Ferns &
F
�'°+
2pention� M woGer consuldrg EnGir�r Lo ndsape An
Reumian
Re�reekiorti
�
ltii�rle�er
M enage -
I'� �1a.W p ■tr ■ ow i i
PM 6 25 R ■J ■rLio e5
P r k3 & Rv- ■ ■C u i i
� daLmd N u d Ll m
Pubic Warks Ca�-rt�a Fetihds PIUWAMnliM
�Ummisw
superArror
"rminn*rj
Ca�dinetec Andscope Fr&t. Manopr
Ed
CLRILIALD -al
CK Super ri;or
;III ti Ail- 110diil
cbmda kw Pi k
F■ k Pr's. k ■,■,ro
FT I� 1
w ii�iiiir�
Carrb uaI fret
LC . i s Xn■„Mm nt
P ■A An ■-Fdm
W o�rc e r D P�
PT-01
FAT HA
T■ wa Pr b
C o�rb'e CSI e I � ui
Pr�irrte m�e
• Public Works
• GIS /Mapping
• Public Works Permitting
• ROW /Streets/ Stormwater
Drainage Maintenance
• Landscape
Maintenance /Beautification
• Engineering
City Buildings & Facilities
Maintenance
• 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
2013/14
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 using efficient lighting and water management
practices.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2013 -14 Youth Sports Calendar
2010/11
2011/12
2012/13
2013/14
Resident complaints & concerns cleared
96
126
135
145
Advisory Board Meetings attended
5
5
5
5
C I P projects completed
4
4
3
4
Tree City re- certification
1
1
1
1
Stormwater basins /systems cleaned for compliance
55
52
60
65
Shuttle bus ridership
2607325
2717645
2757000
2807000
Community Recreation Center attendance
817255
777926
807000
817500
Number of participants registered in youth sports
772
843
850
865
Number of public outreach programs & special events
8
8
10
10
2013 -14 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
2 -69
CITY OF "ENTURA
COMMUNITY SERVICES
2013/14
BUDGETARY ACCOUNT SUMMARY
001 - 5001 -539
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
2 -70
PERSONAL SERVICES
1201
Employee Salaries $
9429634 $
9359507 $
9529692 $
9919384 $
9919384
1401
Overtime
69856
79306
99000
149500
149500
2101
FICA
703339
689701
729881
759841
759841
2201
Pension
299565
1069788
1189942
1239989
1239989
2301
Health, Life & Disability
1349253
1409763
1639393
1609755
1609755
2401
Workers' Compensation
183323
289130
229651
219829
219829
Subtotal
192019970
192879195
193399559
193889298
193889298
CONTRACTUAL SERVICES
3113
Prof. Services - Comm. Cen. Inst.
1069263
1079207
1009000
1009000
1009000
3150
Prof. Services - Landscape Arch.
399768
189227
209000
159000
159000
3160
Prof. Services - Security
33856
329883
359000
379000
379000
3450
Lands/Tree Maint. Svcs - Streets
6009343
7289763
7609000
8009000
8009000
3451
Beautification /Signage
669252
579298
709000
709000
709000
3452
Lands/Tree Maint. Svcs - Parks
1519808
2069033
2259000
2359000
2359000
3455
Transportation Services
3549156
3469285
3459000
3459000
3459000
Subtotal
193229446
194969696
195559000
196029000
196029000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
630
29451
29500
29500
29500
4041
Car Allowance
63000
69000
69000
69000
69000
4101
Communication Services
69326
59699
79000
79000
79000
4301
Utilities - Electric
659871
619320
509000
509000
509000
4311
Utilities - Street Lighting
1939173
2019094
2059000
2059000
2059000
4320
Utilities -Water
2529817
2079837
2059000
2059000
2059000
4420
Lease
29790
39371
59200
89500
89500
4610
R &M - Vehicles
33377
69899
49750
59000
59000
4620
R &M - Buildings
749159
1049717
569500
609000
609000
4631
R &M - Janitorial Services
-
-
409000
429500
429500
4645
R &M - Equipment
99035
129140
159000
159000
159000
4672
R &M - Parks
709459
539900
759000
759000
759000
4691
R &M - Streets
169045
309973
129500
129500
129500
4701
Printing & Binding
49513
39980
79000
69000
69000
4850
Special Events
459901
469442
479000
709000
709000
4851
Cultural /Recreation Programs
1219444
1209009
1109000
1109000
1109000
4852
Founders Day Activities
589958
579035
609000
629000
629000
4854
Summer Recreation
3239590
3469793
3009000
3109000
3109000
Subtotal
192559088
192709660
192089450
192529000
192529000
COMMODITIES
5101
Office Supplies
49190
49164
69000
69000
69000
5120
Computer Operating Supplies
79303
69444
89500
89500
89500
5220
Gas & Oil
59258
59764
59250
59250
59250
5240
Uniforms
49520
69961
79250
79250
79250
5290
Other Operating Supplies
594
19446
39500
39500
39500
Subtotal
21,865
249779
309500
309500
309500
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
29398
29715
29500
29500
29500
5420
Conferences & Seminars
29589
680
39000
39000
39000
5450
Training
69168
49222
109000
109000
109000
5901
Contingency
143515
189962
79500
79500
79500
Subtotal
259670
269579
239000
239000
239000
Total Community Services $
398279039 $
491059909 $
491569509 $
492959798 $
492959798
2 -70
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 -71
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 -72
a
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ii i ■�i
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I >�
ARTS
CULTURAL
CENTER
2 -73
CITY OF AVENTURA
ARTS &CULTURAL CENTER
2013/14
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
1000/2999
Personal Services
$ - $
- $
- $
- $
-
3000/3999
Contractual Services
4989793
4959346
5119890
5379293
5379293
4000/4999
Other Charges & Services
1489181
1299284
1529500
1479100
1479100
5000/5399
Commodities
109038
29409
79000
79200
79200
5400/5499
Other Operating Expenses
19752
30
29200
29200
29200
Total Operating Expenses
$ 6589764 $
6279069 $
6739590 $
6939793 $
6939793
PACA Contractual Employees
2010/11
2011/12
2012/13
2013/14
General Manager
1.0
1.0
1.0
1.0
Event Manager
1.0
1.0
1.0
1.0
Technical Manager
1.0
1.0
1.0
1.0
Box Office Manager
1.0
1.0
1.0
1.0
Marketing Coordinator
0.3
0.3
0.3
0.3
P/T Labor
0.3
0.3
0.3
0.3
Tota 1
4.6
4.6
4.6
4.6
2 -74
Arts &Cultural Center Department
Organization Chart
City Commission
AACC Advisory
Board
Performing Arts
Center Authorit
General Manager
2-75
CITY OF AVENTURA
ARTS &CULTURAL CENTER
2013/14
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
Total attendance
Number of promotional material produced
Summer Camp
% of patrons who respond favorably to AACC
2 -76
ACTUAL ACTUAL PROJECTED ESTIMATE
2010/11 2011/12 2012/13 2013/14
4
4
4
4
167
176
138
140
297555
237700
287500
297000
40
40
40
40
1
1
1
1
70%
70%
70%
70%
CITY OF "ENTURA
ARTS & CULTURAL CENTER
2013/14
BUDGETARY ACCOUNT SUMMARY
001 - 7001 -575
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
2 -77
PERSONAL SERVICES
1201
Employee Salaries
-
1401
Overtime
-
-
-
-
-
2101
FICA
-
-
-
-
-
2201
Pension
-
-
-
-
-
2301
Health, Life & Disability
-
-
-
-
-
2401
Workers' Compensation
-
-
-
-
Subtotal
-
-
-
-
-
CONTRACTUAL SERVICES
3112
Prof. Services - Management Servii
1413412
1343940
1443000
1483320
1483320
3114
Prof. Services - Man Services /Staff
3113223
2733563
2903290
2983773
2983773
3115
Prof. Services - Man Services /Marl,
193117
213835
213600
223200
223200
3190
Prof. Services - Programming
83866
383692
403000
503000
503000
3410
Prof. Services - Janitorial Services
183175
26,316
163000
18,000
183000
IESubtotal
4983793
4953346
5113890
5373293
5373293
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
-
-
-
-
-
4101
Communication Services
23139
43185
23600
43200
43200
4201
Postage
53890
51902
63000
71000
73000
4301
Utilities
533933
603684
543000
543000
543000
4440
Copy Machine Costs
23512
2,302
23400
21400
23400
4620
R &M - Buildings
63103
6,291
53000
5,000
53000
4645
R &M - Equipment
33615
43361
53000
53000
53000
4701
Printing & Binding
23795
12,431
123000
12,000
123000
4850
Special Events
133018
(73500)
103000
23000
23000
4910
Advertising
583176
40,628
553000
55,000
553000
4920
Licenses /Permit Fees
-
-
500
500
500
S
1483181
129,284
1523500
147100
1473100
COMMODITIES
5101
Office Supplies
13635
13065
13000
13200
13200
5120
Computer Operating Supplies
13933
-
23000
23000
23000
5290
Other Operating Supplies
63470
13344
43000
43000
43000
Subtotal
105038
23409
73000
73200
73200
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
-
-
13200
13200
13200
5430
Reserve for Programming
-
-
-
-
-
5901
Contingency
13752
30
13000
13000
13000
(Subtotal
13752
30
23200
23200
23200
ITota I Arts & Cultural Center $
6583764 $
6273069 $
6733590 $
6933793 $
6933793
2 -77
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 -78
mp I IN BMW
NON
DEPARTMENTAL
2 -79
CITY OF AVENTURA
NON - DEPARTMENTAL - TRANSFERS
2013/14
BUDGETARY ACCOUNT SUMMARY
001 - 9001 -581
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
TRANSFERS
9118 Transfer to Charter School Fund $
1009000 $
1009000 $
1009000 $
1009000 $
1009000
9123 Transfer to Debt Service Fund - 2010/11
8029991
192069377
191989430
192069428
192069428
9124 Transfer to Debt Service Fund - 2000
4479809
5089465
5079810
5119398
5119398
9125 Transfer to Debt Service Fund - 2012
4039099
4039780
3999642
4039364
4039364
Motal Non - Departmental ransfers $
197539899 $
292189622 $
292059882 $
292219190 $
292219190
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 2010 & 2011 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 2012 Loan Debt Service Fund — Transfer to 2012 Loan Debt Service Fund
for required interest and principal on that Loan.
CITY OF AVENTURA
NON- DEPA�ENTAL'p
2013/14
BUDGETARY ACCOUNT SUMMARY
001 - 9001 -590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
2 -81
PERSONAL SERVICES
2501
Unemployment $
- $
133485 $
159000 $
103000 $
109000
Subtotal
-
133485
159000
103000
109000
CONTRACTUAL SERVICES
3410
Prof. Services - Janitorial $
613929 $
563739 $
629000 $
703000 $
709000
Subtotal
61,929
565739
62,000
705000
70,000
OTHER CHARGES & SERVICES
4101
Communication Services
959421
959413
100,000
1009000
100,000
4201
Postage
139648
129644
20,000
139000
13,000
4301
Utilities
2113247
2043519
2209000
2203000
2209000
4440
Copy Machine Costs
103469
83929
159000
153000
159000
4501
Insurance
7209952
6709672
820,456
8289200
828,200
4620
R &M - Government Center
1049350
1199589
105,100
1819000
181,000
4650
R &M - Office Equipment
-
19006
2,000
29000
2,000
WSubt
1,156,087
191129772
1,282,556
193599200
1,359,200
COMMODITIES
5290
Other Operating Supplies
109647
103653
119000
113000
119000
Pubto 0
109647
103653
119000
113000
119000
OTHER OPERATING EXPENSES
5901
Contingency
23888
73860
509000
503000
509000
5904
Hurricane /Storm Exp
-
-
-
-
-
Subtotal
2,888
79860
50,000
505000
50,000
Total Non - Departmental $
1,231,551 $
192019509 $
1,420,556 $
195009200 $
1,500,200
2 -81
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. Includes exterior lighting improvements and fifth
floor carpeting replacements.
4650 R &M Office Equipment — Costs of maintaining service contracts on all office
equipment located at the Government Center.
2 -82
Id:
2 -83
i
r
CAPITAL
OUTLAY
CITY OF "ENTURA
CAPITAL OUTLAY M
2013/14
PROJECT APPROPRIATION
001 -80XX
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2010/11
2011/12
2012/13
2013/14
2013/14
City Manager's Office - 05 -512
6402
Computer Equipment <$5,000
$ - $
73332 $
-
$ 43000
$ 43000
Subtotal
-
73332
-
43000
43000
City Clerk - 08 -519
6402
Computer Equipment <$5,000
-
-
-
-
-
KS ubtota I
-
-
-
-
-
Finance -10 -513
6402
Computer Equipment <$5,000
41670
1,652
2,000
21000
21000
Subtotal
41670
1,652
2,000
21000
21000
Information Technology. -12 -513
6401
Computer Equipment >$5,000
67,989
125,043
384,634
215,000
215,000
6402
Computer Equipment <$5,000
51468
21730
61000
61000
61000
Subtotal
73,457
1 27,773
390,634
221,000
221,000
Public Safety - 20- 521
6206
Police Training Room
-
18058
-
-
-
6401
Computer Equipment >$5,000
-
-
340,000
-
-
6402
Computer Equipment <$5,000
923765
48,722
326,428
1483000
1483000
6405
E911 Equipment
-
-
202,000
153000
153000
6407
Radio Purchase & Replace.
53037
971275
23012,000
-
-
6410
Equipment >$5,000
1053279
114,280
137,600
1243000
1243000
6411
Equipment <$5,000
433962
26,229
25,400
413600
413600
6414
Police Dept Offices Improve
13386
-
-
-
-
6450
Vehicles
3983659
232,675
624,518
3993000
3993000
Subtotal
6473088
537,339
33667,946
7273600
7273600
Community Development - 40 -524
6402
Computer Equipment <$5,000
23854
21479
93,800
43000
43000
Subtotal
23854
21479
93,800
43000
43000
Community Services - 50-539/541/572
6205
Government Center Improvements
1413186
-
-
-
-
6402
Computer Equipment <$5,000
73347
71426
35,000
133300
133300
6410
Equipment >$5,000
103720
15,120
31,000
863000
863000
6411
Equipment <$5,000
23524
1,855
4,000
43300
43300
6301
Beautification Projects
73800
8,195
8,600
93000
93000
6306
Traffic Safety and Flow Improvements
-
-
450,000
-
-
6307
Lighting Improvements
-
424,715
-
-
-
6307
Street Lighting Im prov.
-
-
515,285
130003000
110003000
6310
Entrance Monument Sign
363272
-
-
-
-
6341
Transportation System Improve.
3443311
42,663
-
-
-
6310
Aventura Founders Park
5043545
57,042
-
1653000
1653000
Subtotal
110543705
557,016
13043,885
132773600
112773600
2 -84
2 -85
Charter School - 69 -569
6401
Charter School Construction
-
829381
609000
-
rSubtota
-
829381
609000
-
-
Arts & Cultural Center - 70 -575
6301
Improve. Other Than Bldg /Marquee
729708
879106
-
-
-
6402
Computer Equipment <$5,000
-
-
59500
49000
49000
6410
Equipment >$5,000
1059932
454
229200
159200
159200
Subtotal
1789640
879560
279700
199200
199200
Non - Departmental - 90 -590
6206
Gov't Center Garage Expansion
-
1989248
393009000
-
-
6999
Capital Reserve
389702
-
1497739488
1497739488
1497739488
SubtotaI=
389702
1989248
1890739488
1497739488
1497739488
Total Capita 1
$ 290009116 $
196019780 $
2393599453 $
1790289888 $
1790289888
2 -85
CAPITAL PROJECT DESCRIPTIONS
CITY MANAGER'S OFFICE
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.
1 NFORMA TION TECHNOLOGY
6401 Computer Equipment >$5,000 — This project consists of expanding and upgrading the
City's general information systems, which is used by all City Departments.
6402 Computer Equipment <$5,000 —This project consists of upgrading and replacing
computer equipment.
PUBLIC SAFETY
6402 Computer Equipment <$5,000 — This project consists of purchasing computer
equipment and software that utilizes the latest technology for the Police Department. The
primary system consisting of CAD dispatch, records management and mobile laptop
computer capabilities will requires expansion during the year to accommodate growth and
required upgrades.
Replace 25 Mobile Laptops 507000 Vehicle Modems 407000
Replace 2 Servers 107000 10 Vehicle Printers 107000
20 Desktop Computers 247000 Upgrades 107000
Laptop - Ruggized 47000
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.
6410 Equipment >$5,000 —
Department as follows:
11 Vehicle Equipment
Replace Segway
Property Room Equipment
Replace In-car Video
6410 Ea u i ame nt <$5.000 —
Department as follows:
Replace 10 Ballistic Vests
Optics for AR
2 Laser Units
Dive Equipment
6 Tasers
Replace 25 Chairs
This project consists of purchasing equipment for the Police
$757000
97000
77000
33,000
This project consists of purchasing equipment for the Police
$12,000
2,500
7,500
47000
8,100
77500
6450 Vehicles — This project consists of purchasing police vehicles to accommodate the
vehicle replacement program in the Police Department.
Replace 10 Patrol Vehicles, K -9 Vehicle and Marine Patrol 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 2 Vehicles and 2 electric
Low speed vehicles.
6411 Equipment <$5,000 —This project consists of replacing 1 Exercise Bicycle 2 Tents at
the Community Recreation Center.
6301 Beautification Projects — This program consists of replacing trash cans.
6307 Street Lighting Improvements — Provides funding for phase 4 of upgrading the street
lighting along the eastside of Biscayne Boulevard.
6310 Aventura Founders Park — This project consists of replacing SplashPad water features
and surfacing.
ARTS & CULTURAL CENTER
6402 Computer Equipment <$5,000 —This project consists of upgrading and replacing
computer equipment.
6410 Equipment >$5,000 — This project consists of purchasing microphones, sound
equipment and tables for the AACC.
2 -87
a
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■*han = owra
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POLICE
EDUCATION
FUND
2 -88
CITY OF AVENTURA
POLICE EDUCATION FUND 110
CATEGORY SUMMARY
2013/14
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011 /12 2012/13 2013/14 2013/14
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
380000/389999 Transfer from Funds
399900/399999 Fund Balance
PIWAvailable
71962 85867 75000 75000 75000
43 32 - - -
- - 113850 43000 43000
$ 83005 $ 83899 $ 183850 $ 113000 $ 113000
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses 63886 99478 189850 119000 119000
Total Operating Expenses 63886 99478 189850 119000 119000
6000/6999 Capital Outlay - - - - -
otal Expenditures $ 63886 $ 93478 $ 183850 $ 113000 $ 113000
2 -89
CITY OF AVENTURA
POLICE EDUCATION FUND 110
2013/14
REVENUE PROJECTIONS
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO. CATEGORY RECAP
2010/11 2011/12
2012/13
2013/14
2013/14
Fines & Forfeitures
3511000 Fines
$ 79962 $ 8,867 $
79000
$ 79000
$ 7,000
Subtotal
79962 89867
73000
73000
79000
Miscellaneous Revenues
3611000 Interest
43 32
-
-
-
ota I
43 32
-
-
-
Fund Balance
3999000 Carryover
- -
119850
49000
4,000
Subtotal
- -
113850
43000
49000
Total Revenues
$ 89005 $ 8,899 $
189850
$ 119000
$ 11,000
EXPENDITURES 2001 -521
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO. CATEGORY RECAP
2010/11 2011/12
2012/13
2013/14
2013/14
OTHER OPERATING EXPENSES
Public Safety
5450 Training
$ 63886 $ 99478 $
183850
$ 113000
$ 119000
W, Expenditures
$ 69886 $ %478 $
189850
$ 119000
$ 11,000
REVENUE PROJECTION RATIONALE
3511000 Fines — Two dollars
($2.00) is received from each paid
traffic citation issued
within
the City's corporate limits,
which, by law, must be used to further the education
of the
City's
Police Officers.
2 -90
a
ago I
r *�■� mind I�
lid
TRANSPORTATION
AND STREET
MAINTENANCE
FUND
2 -91
CITY OF AVENTURA
TRANSPORTATION AND STREET MAINTENANCE FUND 120
CATEGORY SUMMARY
2013/14
FUND DESCRIPTION
This fund was established to account for restricted revenues and expenditures which by State Statute
and County Transit System Surtax Ordinance are designated for transportation enhancements, street
maintenance and construction costs.
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
310000/319999
Locally Levied Taxes
$ - $ - $
- $
- $
-
320000/329999
Licenses & Permits
- -
-
-
-
330000/339999
Intergovernmental Revenues
135793284 11869,446
115803250
13725,000
1,725,000
340000/349999
Charges for Services
- -
-
-
-
350000/359999
Fines & Forfeitures
- -
-
-
-
360000/369999
Miscellaneous Revenues
1733110 23,597
500
500
500
380000/389999
Transfer from Funds
- -
-
-
-
399900/399999
Fund Balance
- -
8113313
200,000
200,000
-
e
$ 1,752,394 $ 1,893,043 $
2,3921063 $
11925,500 $
1,925,500
-
-
EXPENDITURES
-
5400/5999
Other Operating Expenses
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2010/11
2011/12
2012/13
2013/14
2013/14
1000/2999
Personal Services
$ - $
-
$ -
$ -
$ -
3000/3999
Contractual Services
9393630
753,233
7853000
825,000
825,000
4000/4999
Other Charges & Services
-
-
-
-
-
5000/5399
Commodities
-
-
-
-
-
5400/5999
Other Operating Expenses
-
-
-
-
-
Motal Operating Expenses
939,630
753,233
785,000
825,000
825,000
6000/6999
Capital Outlay
368,923
775,306
1,607,063
1,100,500
1,100,500
9000/9999
Transfers
-
-
-
-
-
Total Expenditures
$ 11308,553 $
1,528,539
$ 2,3921063
$ 11925,500
$ 1,925,500
2 -92
CITY OF "ENTURA
TRANSPORTATION AND STREET MAINTENANCE FUND 120
2013/14
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
2 -93
Intergovernmental Revenues
3351200
State Revenue Sharing $
152,097 $
169,814 $
155,250 $
170,000 $
170,000
3353001
Local Option Cap. Im pr. Gas Tax
126,891
1411288
1251000
140,000
1403000
3353010
Local Option Gas Tax
325,955
364,650
325,000
365,000
365,000
3383801
County Transit System Surtax
9743341
131933694
9753000
130503000
130503000
Subtotal
1,579,284
1,869,446
1,580,250
1,725,000
1,725,000
Miscellaneous Revenues
Community Services - 50 -541
3611000
Interest
23181
23769
500
500
500
3632000
Transportation Mitigation Impact F
170,929
20,828
-
-
-
3661000
Developer Contributions /Streets
-
-
-
-
-
-
Subtotal
173,110
23,597
500
500
500
-
Fund Balance
739,507
165,500
165,500
Subtotal
3999000
Carryover
-
-
8113313
2003000
2003000
WSubtotal
-
-
811,313
200,000
200,000
233923063 $
Total Revenues $
1,752,394 $
1,893,043 $
2,3921063 $
1,925,500 $
1,925,500
EXPENDITURES 5001 -541
2 -93
CONTRACTUAL SERVICES
Community Services - 50 -541
3450
Landscape/Tree Maint /Streets $
592,374 $
3821248 $
410,000 $
450,000 $
4503000
3455
Enhanced Transit Services
347,256
370,985
375,000
375,000
375,000
Subtotal
9393630
7533233
7853000
8253000
8253000
CAPITAL OUTLAY
Community Services - 50 -541
6305
Road Resurfacing
3683923
6573862
6853000
8853000
8853000
6307
Street Lighting Im prov.
-
117,444
182,556
-
-
6341
Transportation System Improv.
-
-
-
503000
503000
6999
Capital Reserve
-
-
739,507
165,500
165,500
Subtotal
3683923
7753306
136073063
131003500
131003500
Total Expenditures $
133083553 $
135283539 $
233923063 $
139253500 $
139253500
2 -93
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 $170,000 will be received in the upcoming fiscal year.
State Revenue Sharing
$170,000
$165,000
$160,000
$155,000
$1.50.000
$14.5,000
$1/10,000
$1:x.5,000
$10,000
$125,000
3353001/3010 Local Option Gas Tax — The County has adopted two phases of the local
option gas tax. The first phase is six cents per gallon on fuel and is collected by the State's
Department of Revenue and remitted monthly based on a formula which provides a weight
of 75% to population and 25% to center line mileage in each city. These funds must be
used for transportation related expenditures. The second phase must be used for
transportation expenditures needed to meet the requirements of the capital improvements
elements of an adopted comprehensive plan.
Local Option Gas Tax
$520,000
$500,000
$480,000
$460,000
$440,000
$420,000
$400,000
$380,000
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 $1,050,000 will be received for the
fiscal year. County Transit System Surtax
$1,200,000
$1,000,000
$500,000
$600,000
$400,000
$200, 00 0
2 -94
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.
6305 Road Resurfacing — This project consists of resurfacing Country Club Drive south as
part of the City's ongoing maintenance program.
6341 Transportation System Improvements — Provides funding for modification on the
median at the intersection of NE 18th Street and Biscayne Boulevard.
2 -95
■e mom M:I Ni ENO Ilk
■ *� III .�M�
N■
POLICE CAPITAL
OUTLAY IMPACT
FEE FUND
7
2 -96
CITY OF AVENTURA
POLICE CAPITAL OUTLAY IMPACT FEE FUND 140
CATEGORY SUMMARY
2013/14
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
380000/389999 Transfer from Funds
399900/399999 Fund Balance
Total Available
18,646 15698 - - -
- - 55513 - -
$ 185646 $ 15698 $ 55513 $ - $ -
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - num"nerating Expenses - - - - -
6000/6999 Capital Outlay - 313388 53513 - -
Total Expenditures $ - $ 313388 $ 53513 $ - $ -
2 -97
CITY OF AVENT URA
POLICE CAPITAL OUTLAY IMPACT FEE FUND 140
2013/14
REVENUE PROJ ECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
2 -98
Miscellaneous Revenues
3611000
Interest
$
135
$
102
$
-
3632200
Police Impact Fees
18,511
11596
-
-
-
ubto
18,646
1,698
-
-
-
Fund Balance
3999000
Carryover
-
-
53513
-
Subtotal
-
-
55513
-
-
Total Revenues
$
18,646
$
1,698
$
55513
$ -
$ -
EXPENDITURES
2001 -521
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2010/11
2011/12
2012/13
2013/14
2013/14
CAPITAL OUTLAY
Public Safety
6206
Training
$
-
$
315388
$
-
$ -
$ -
6410
Equipment
-
-
-
-
-
ubto
-
31,388
-
-
-
CAPITAL OUTLAY
Public Safety
6999
Capital Reserve
-
-
55513
-
-
ubto
-
-
55513
-
-
Total Expenditures
$
-
$
31,388
$
55513
$
2 -98
1111 mom �Ma
+'llboom M I EMI
i X53
�■ ; ■r
�* k IS
t
O
PARK
DEVELOPMENT
FUND
2 -99
CITY OF AVENTURA
PARK DEVELOPMENT FUND 170
CATEGORY SUMMARY
2013/14
FUND DESCRIPTION
This fund was 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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
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 10 8 - - -
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance - - 2,264 - -
�Total Available $ 10 $ 8 $ 25264 $ - $ -
EXPENDITURES
OBJECT
APPROVED CITY MANAGER COMMISSION
CODE
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO.
CATEGORY RECAP
2010/11 2011/12 2012/13 2013/14 2013/14
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
- - 25264 - -
9000/9999
Transfers
- - - - -
Wal Expenditures $
- $ - $ 25264 $ - $ -
2 -100
CITY OF AVENTURA
PARK DEVELOPMENT FUND 170
2013/14
REVENUE PROJECTIONS
OBJECT
APPROVED
CITY MANAGER COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL APPROVAL
NO.
CATEGORY RECAP
2010/11 2011/12
2012/13
2013/14 2013/14
Miscellaneous Revenues
3611000
Interest
$
10 $ 8 $
-
$ - $ -
3632700
Recreation Impact Fees
- -
-
-
4b
10 8
-
- -
Fund Balance
3999000
Carryover
- -
25264
- -
Subtotal
- -
25264
- -
Total Revenues
$
10 $ 8 $
25264
$ - $ -
EXPENDITURES 5001 -572
OBJECT
APPROVED
CITY MANAGER COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL APPROVAL
NO.
CATEGORY RECAP
2010/11 2011/12
2012/13
2013/14 2013/14
CAPITAL OUTLAY
Community Services
6203
Waterways Park Improv.
$
- $ - $
-
$ - $ -
6204
Waterways Dog Park Improv.
- -
-
- -
6206
Veterans Park Modifications
- -
-
- -
6313
Country Club Dr. Tennis Court
- -
-
- -
=bt=
- -
-
- -
CAPITAL OUTLAY
Community Services
6999
Capital Reserve
- -
25264
- -
Subtotal
- -
25264
- -
TRANSFERS - 90-701
Non - Departmental - 590
7001
Transfer to Arts Center Con Fun
- -
-
-
Subtotal
- -
-
- -
Total Expenditures
$
- $ - $
25264
2 -101
/ *� I ��ti•
err �Ik L� err
tt ti ■t�
I k � � � ' A
911 FUND
2 -102
CITY OF AVENTURA
911 FUND 180
CATEGORY SUMMARY
2013/14
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
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues 2079527 176,104 1379400 171,500 171,500
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 257 65 - - -
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance - - 299658 403900 409900
�1197ilable $ 2079784 $ 1769169 $ 1679058 $ 2129400 $ 2129400
EXPENDITURES
1000/2999
Personal Services $
- $
- $
- $
- $
-
3000/3999
Contractual Services
-
-
-
-
-
4000/4999
Other Charges & Services
1143301
853131
1203000
1743000
1743000
5000/5399
Commodities
101
120
49000
43000
49000
5400/5999
Other Operating Expenses
55544
39512
59400
49400
49400
�oVra-ting Expenses
1199946
889763
1299400
1829400
1829400
6000/6999
Capital Outlay
-
-
299658
-
-
9000/9999
Transfers
1189340
829250
89000
309000
309000
al Expenditures $
2389286 $
1719013 $
1679058 $
2129400 $
2129400
2 -103
CITY OF AVENT URA
911 FUND 180
2013/14
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
Intergovernmental Revenues
OPERATING
3379110 911 Fees -Wire Line
$ 1625193 $
1205044 $
1325000 $
1255000 $
1255000
3379111 911 Fees -Wireless
455334
565060
55400
46,500
46,500
Subtotal
2075527
1765104
1 375400
1715500
1715500
Miscellaneous Revenues
603000
40,000
40,000
4645
R &M - Equipment
3611000 Interest on Investments
257
65
-
-
-
IffSubtota I
257
65
-
-
-
Fund Balance
COMMODITIES
3999000 Carryover
-
-
295658
405900
405900
Subtotal
-
-
295658
40,900
40,900
Total Revenues
$ 2075784 $
1765169 $
1675058 $
2125400 $
2125400
120
EXPENDITURES 2001 -521
43000
43000
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
2 -104
OPERATING
OTHER CHARGES & SERVICES
4001
Travel & Per Diem $
13029 $
13221 $
53000 $
33000 $
33000
4101
Communications
57,606
393715
603000
40,000
40,000
4645
R &M - Equipment
553666
443195
553000
1313000
1313000
■Subtota1
1143301
853131
1203000
1743000
1743000
COMMODITIES
5120
Computer Operating Supplies
-
-
23000
23000
23000
5290
Other Operating Supplies
101
120
23000
23000
23000
Subtotal
101
120
43000
43000
43000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
390
260
400
400
400
5450
Training
53154
33252
53000
41000
41000
Subtotal
53544
33512
53400
43400
43400
CAPITAL OUTLAY
Public Safety - 2001 -521
6999
Capital Reserves
-
-
293658
-
-
Subtotal Mw
-
-
293658
-
-
TRANSFERS - 90 -901
9101
Transfer to General Fund
1183340
823250
83000
303000
303000
WSubtotall
1183340
823250
83000
303000
303000
Total Expenditures $
2383286 $
1713013 $
1673058 $
2123400 $
2123400
2 -104
REVENUE PROJECTION RATIONALE
3379110/9111 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
$250,000
$ 200,000
$150,000
$100,000
$50,000
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 -105
a
DEBT SERVICE
FUNDSii ■i�
2 -106
CITY OF AVENTURA
DEBT SERVICE FUND RECAP
CATEGORY SUMMARY
2013/14
FUND DESCRIPTION
These funds are established to account for revenues and /or transfers pledged for debt service
payments on long term financing.
REVENUE PROJECTIONS
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
26,382
25,547
-
-
-
380000/389999
Transfer /Debt Proceeds
71663,171
12450,553
2,5501972
21566,457
21566,457
399900/399999
Fund Balance
-
-
15,079
-
-
Total Available
$
736893553
$
1234763100
$
235663051
$
235663457
$
235663457
EXPENDITURES
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2010/11
2011/12
2012/13
2013/14
2013/14
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
7,738,312
12433,068
2,5661051
21566,457
21566,457
9000/9999
Transfers
-
-
-
-
-
atal Expenditures
$
737383312
$
1234333068
$
235663051
$
235663457
$
235663457
2 -107
CITY OF AVENTURA
2010 & 2011 DEBT SERVICE FUND 230
CATEGORY SUMMARY
2013/14
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
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 367 231 - - -
380000/389999 Transfer /Debt Proceeds 633673991 13206,377 13198,430 13206,428 13206,428
399900/399999 Fund Balance - - 11,589 - -
Total Available $ 6,3683358 $ 13206,608 $ 13210,019 $ 13206,428 $ 13206,428
EXPENDITURES
1000/2999 Personal Services
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
�tal Operating Expenses - - - - -
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service 613823527 13196,376 13210,019 13206,428 13206,428
9000/9999 Transfers - - - - -
Wal Expenditures $ 613823527 $ 13196,376 $ 13210,019 $ 13206,428 $ 13206,428
2 -108
CITY OF "ENTURA
2010 & 2011 DEBT SERVICE FUND 230
2013/14
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
Miscellaneous Revenues
3611000 Interest
Subtotal
Transfer /Debt Proceeds
3811001 Transfer from General Fund
3842000 Bond Proceeds
3850100 Proceeds from Refunding Bonds
Subtotal
Fund Balance
3999000 Carryover
Subtotal
Total Revenues
$ 367 $ 231 $ - $ - $ -
367 231 - - -
8023991 132063377 131983430 132063428 132063428
51565,000 - - - -
6,367,991 1,206,377 1,198,430 1,206,428 1,206,428
- - 113589 - -
- - 11,589 - -
$ 633683358 $ 132063608 $ 132103019 $ 132063428 $ 132063428
EXPENDITURES 9001 -590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
DEBT SERVICE
Non - Departmental - 590
0100 Payment to Refunded Bond $ 515053000 $ - $ - $ - $ -
7130 Advance Refunding Escrow - - - - -
7130 Principal 336,928 650,000 675,000 695,000 695,000
7230 Interest 501,480 546,376 535,019 511,428 511,428
7330 Other Debt Service Costs 393119 - - - -
t $ 6,382,527 $ 1,196,376 $ 1,210,019 $ 1,206,428 $ 1,206,428
Wtal Expendi
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 4/1/2014 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 4/1/2014 and
10/1/2013.
2 -109
CITY OF AVENTURA
2010 & 2011 COMBINED LOAN DEBT SERVICE FUND 230
Bank Qualified Loan
FBO Refunding Bonds, Series 2010 & 2011 Combined
Principal 230- 9001 - 590.71 -30
Interest 230- 9001 - 590.72 -30
Other 230- 9001 - 590.73 -30
$ 15, 950, 000.00 $ 6, 033,121.20 $ 21, 983,121.20 $ 21, 983,121.20
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).
Due to a veryfavorable interest rate environment, in Septemberof 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 $1.1M NPV savings overthe
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 overthe
life of its loan.
The Series 2010 Revenue Bonds are bank qualified debt, 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 on April lstand
semi - annual interest payments due on April 1stand October 1St of each yearwith the
final maturity on April 1, 2029. Debt service requirements average approximately
$775,000 peryear overthe 19 -year life of the obligation. The interest rate is locked at
3.42%.
The Series 2011 Revenue Bonds are bank qualified debt, 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 on April 1stand
semi - annual interest payments due on April 1stand October 1st of each yearwith the
final maturity on April 1, 2029. Debt service requirements average approximately
$427,000 peryear overthe 19 -year life of the obligation. The interest rate is locked at
3.64 %.
2 -110
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
1 12, 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
1,1 15, 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
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).
Due to a veryfavorable interest rate environment, in Septemberof 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 $1.1M NPV savings overthe
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 overthe
life of its loan.
The Series 2010 Revenue Bonds are bank qualified debt, 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 on April lstand
semi - annual interest payments due on April 1stand October 1St of each yearwith the
final maturity on April 1, 2029. Debt service requirements average approximately
$775,000 peryear overthe 19 -year life of the obligation. The interest rate is locked at
3.42%.
The Series 2011 Revenue Bonds are bank qualified debt, 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 on April 1stand
semi - annual interest payments due on April 1stand October 1st of each yearwith the
final maturity on April 1, 2029. Debt service requirements average approximately
$427,000 peryear overthe 19 -year life of the obligation. The interest rate is locked at
3.64 %.
2 -110
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
CATEGORY SUMMARY
2013/14
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 25,217 25,099 - - -
380000/389999 Transfer /Debt Proceeds 4473809 508,465 5073810 511,398 5113398
399900/399999 Fund Balance - - - - -
Total Available $ 4733026 $ 533,564 $ 5073810 $ 511,398 $ 5113398
EXPENDITURES
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2010/11
2011/12
2012/13
2013/14
2013/14
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
507,940
508,072
5073810
511,398
5113398
9000/9999
Transfers
-
-
-
-
-
Total Expenditures
$ 5073940 $
508,072 $
5073810
$ 511,398
$ 5113398
2 -111
CITY OF "ENTURA
2000 LOAN DEBT SERVICE FUND 240
2013/14
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
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 10/1/2014 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 4/1/2014 and
10/1/2014.
2 -112
Miscellaneous Revenues
3611000
Interest
$ 253217 $
25,099
$ -
$ -
$
I
25,217
25,099
-
-
-
Transfer /Debt Proceeds
3811001
Transfer from General Fund
447,809
508,465
507,810
511,398
511,398
3842000
Bond Proceeds
-
-
-
-
-
3850100
Proceeds from Refunding Bonds
-
-
-
-
-
E Subtotal
447,809
508,465
507,810
511,398
511,398
Fund Balance
3999000
Carryover
-
-
-
-
-
Subtotal
-
-
-
-
-
Total Revenues
$ 4733026 $
533,564
$ 507,810
$ 511,398
$ 511,398
EXPENDITURES 9001 -590
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2010/11
2011/12
2012/13
2013/14
2013/14
DEBT SERVICE
Non - Departmental - 590
7130
Principal
2953000
310,000
325,000
345,000
345,000
7230
Interest
212,940
198,072
182,810
166,398
166,398
7330
Other Debt Service Costs
-
-
-
-
-
1potal Expendit ARWW
$ 507,940 $
508,072
$ 507,810
$ 511,398
$ 511,398
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 10/1/2014 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 4/1/2014 and
10/1/2014.
2 -112
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
Bank Qualified Loan
Capital Revenue Bonds, Series 2000
Principal 240 -9001 - 590.71 -30
1 me rest 240 -9001 - 590.72 -30
Oth e r 240 -9001- 590.73 -30
Date Principal Coupon Interest
Debt Service
10/1/2001 $ 220, 000.00 5.040% $ 290, 568.58
$ 510, 568.58
10/1/2002 190, 000.00 5.040% 319, 917.50
509, 917.50
10/1/2003 200, 000.00 5.040% 310, 322.50
510, 322.50
10/1/2004 210, 000.00 5.040% 300, 222.50
510, 222.50
10/1/2005 220, 000.00 5.040% 289, 617.60
509, 617.60
10/1/2006 235, 000.00 5.040% 278, 507.50
513, 507.50
10/1/2007 245, 000.00 5.040% 266, 640.50
511, 640.50
10/1/2008 255, 000.00 5.040% 254, 267.50
509, 267.50
10/1/2009 270, 000.00 5.040% 241, 390.00
511, 390.00
10/1/2010 285, 000.00 5.040% 227, 755.00
512, 755.00
10/1/2011 295, 000.00 5.040% 213, 362.50
508, 362.50
10/1/2012 310, 000.00 5.040% 198, 465.00
508, 465.00
10/1/2013 325, 000.00 5.040% 182, 810.00
507, 810.00
10/1/2014 345, 000.00 5.040% 166, 397.50
511, 397.50
10/1/2015 360, 000.00 5.040% 148, 975.00
508, 975.00
10/1/2016 380, 000.00 5.040% 130, 795.00
510, 795.00
10/1/2017 395, 000.00 5.040% 111, 605.00
506, 605.00
10/1/2018 415, 000.00 5.040% 91, 657.50
506, 657.50
10/1/2019 435, 000.00 5.040% 70, 700.00
505, 700.00
10/1/2020 965, 000.00 5.040% 48, 732.50
1, 013, 732.50
$ 6, 555, 000.00 $ 4,142, 709.18
709.18
$ %697J09.18
Notes:
- the City has no legal debt limit.
- General Obligation Debt requires approval by voter referendum.
- Other debt requires Commission approval by a Simple Majority (4 of 7
Commissioners).
The Series 2000 Revenue Bonds are bank qualified debt, secured solely
by a
covenantto 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 yearwith the final maturity on October 1,
2020.
Debt service requirements average approximately $535,,000 per yearoverthe
20 -year life of the obligation. The interest rate is locked at 5.04 %.
2 -113
CITY OF AVENTURA
2012 (A) LOAN DEBT SERVICE FUND 250
CATEGORY SUMMARY
2013/14
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. The original debt issued in 2002 was refinanced in 2012.
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues - 4 - - -
380000/389999 Transfer /Debt Proceeds 403,100 51074,970 399,642 403,364 403,364
399900/399999 Fund Balance - - 31490 - -
Total Available $ 403,100 $ 51074,974 $ 403,132 $ 403,364 $ 403,364
EXPENDITURES
1000/2999 Personal Services
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - Wtal Operating Expenses - - - - -
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service 402009 51072,484 403132 403,364 403,364
9000/9999 Transfers - - - - -
tal Expenditures $ 4021109 $ 53072,484 $ 4031132 $ 4033364 $ 4033364
2 -114
CITY OF "ENTURA
2012 (A) LOAN DEBT SERVICE FUND 250
2013/14
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
EXPENDITURES 9001 -590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
Miscellaneous Revenues
Non - Departmental - 590
3611000
Interest $
- $ 4 $
- $ - $ -
7130
Subtotal
- 4
- - -
7330
Transfer /Debt Proceeds
3811001
Transfer from General Fund
403,100 403,780
3993642 4033364 403,364
3842000
Bond Proceeds
- -
- - -
3850100
Proceeds from Refunding Bonds
- 4,671,190
- - -
AWSubtotal
4033100 530743970
3993642 4033364 4033364
Fund Balance
3999000
Carryover
- -
33490 - -
Subtotal
- -
33490 - -
Total Revenues $
4033100 $ 530743974 $
4033132 $ 4033364 $ 4033364
EXPENDITURES 9001 -590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
$ - $ 43635,749 $
282,518
160,668 -
235,412 114,628
6,029 39,589
278,834
114,855
9,443
300,101
95,763
7,500
300,101
95,763
7,500
Total Expenditures $ 402009 $ 51072,484 $ 403,132 $ 403,364 $ 403,364
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 8/1/2014 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 2/1/2014 and
8/1/2014.
2 -115
DEBT SERVICE
Non - Departmental - 590
0100
Payment to Refunded Bond
7130
Advance Refunding Escrow
7130
Principal
7230
Interest
7330
Other Debt Service Costs
$ - $ 43635,749 $
282,518
160,668 -
235,412 114,628
6,029 39,589
278,834
114,855
9,443
300,101
95,763
7,500
300,101
95,763
7,500
Total Expenditures $ 402009 $ 51072,484 $ 403,132 $ 403,364 $ 403,364
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 8/1/2014 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 2/1/2014 and
8/1/2014.
2 -115
CITY OF AVENTURA
2012 (A) LOAN DEBT SERVICE FUND 250
Bank Qualified Loan
Refunding Bonds, Series 2012
Principal 250 -9001 -590.71 -30
Interest 250 -9001 -590.72 -30
Othe r 250 -9001 -590.73 -30
Annual
Date Principal Coupon Interest Debt Service
2/1/2013 $ - $ 63, 934.14
8/1/2013 278, 834.00 2.180% 50, 921.00 $ 393, 689.14
2/1/2014 - 47, 881.71
8/1/2014 300,101.00 2.180% 47, 881.71 395, 864.41
2/1/2015 - 44, 610.60
8/1/2015 307,190.00 2.180% 44, 610.60 396, 411.21
2/1/2016 - 41, 262.23
8/1/2016 314, 279.00 2.180% 41, 262.23 396, 803.47
2/1/2017 - 37, 836.59
8/1/2017 321, 368.00 2.180% 37, 836.59 397, 041.18
2/1/2018 - 34, 333.68
8/1/2018 283, 560.00 2.180% 34, 333.68 352, 227.36
2/1/2019 - 31, 242.88
8/1/2019 290, 649.00 2.180% 31, 242.88 353,134.75
2/1/2020 - 28, 074.80
8/1/2020 297, 738.00 2.180% 28, 074.80 353, 887.61
2/1/2021 - 24, 829.46
8/1/2021 302, 464.00 2.180% 24, 829.46 352,122.92
2/1/2022 - 21, 532.60
8/1/2022 311, 916.00 2.180% 21, 532.60 354, 981.20
2/1/2023 - 18,132.72
8/1/2023 316, 642.00 2.180% 18,132.72 352, 907.43
2/1/2024 - 14, 681.32
8/1/2024 326, 094.00 2.180% 14, 681.32 355, 456.64
2/1/2025 - 11,126.89
8/1/2025 333,183.00 2.180% 11,126.89 355, 436.79
2/1/2026 - 7,495.20
8/1/2026 340, 272.00 2.180% 7,495.20 355, 262.40
2/1/2027 - 3,786.23
8/1/2027 347, 361.00 2.180% 3,786.23 354, 933.47
$ 4, 671, 651.00 $ 848, 508.98 $ 5,520,159.98
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 Corr
Fundingfrom the original Series 2002 Revenue Bonds was utilized for
various projects and as a result, separate debt service funds were
created to independently track the repayment of the related debt (i.e.,
Fund 250 and Fund 290).
Due to a veryfavorable interest rate environment, in June of 2012, the
City refunded the original Series 2002 Revenue Bonds with a Bank
Loan (described below) that resulted in a more than $2.5M NPV
savings (inclusive of Fund 290) overthe life of the loan.
The Series 2012 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 August 1St and semi - annual
interest payments due on February 1Stand August 1St of each year with
the final maturity on August 1, 2027. Debt service requirements
average approximately $368,000 (exclusive of Fund 290) per yearover
the 15 -year life of the obligation. The interest rate is locked at 2.180%.
2 -116
CITY OF AVENTURA
2012 (B) LOAN DEBT SERVICE FUND 290
CATEGORY SUMMARY
2013/14
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. The original debt issued in 2002
was refinanced in 2012.
REVENUE PROJECTIONS
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 798 213 - - -
380000/389999 Transfer /Debt Proceeds 4443271 5,6603741 445,090 4453267 445,267
399900/399999 Fund Balance - - - - -
Total Available $ 4453069 $ 536603954 $ 4453090 $ 4453267 $ 4453267
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 445,736 5,6563136 445,090 4453267 445,267
9000/9999 Transfers - - - - -
Total Expenditures $ 445,736 $ 5,6563136 $ 445,090 $ 4453267 $ 445,267
2 -117
CITY OF AVENTURA
2012 (B) LOAN DEBT SERVICE FUND 290
2013/14
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
EXPENDITURES 9001 -590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
Miscellaneous Revenues
Non - Departmental - 590
3611000
Interest $
798 $
213 $ -
7130
Subtotal
798
213 - - -
7330
Transfer /Debt Proceeds
3811001
Transfer from General Fund
-
- - - -
3811901
Transfer from Charter School Fund
444,271
446,931 4453090 445,267 4453267
3842000
Bond Proceeds
-
- - - -
3850100
Proceeds from Refunding Bonds
-
532133810 - - -
9 Subtotal
4443271
536603741 4453090 4453267 4453267
Fund Balance
3999000
Carryover
-
- - - -
Subtotal
-
- - - -
Total Revenues $
445,069 $
5,660,954 $ 445,090 $ 445,267 $ 445,267
EXPENDITURES 9001 -590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
stal Expenditures
$ - $ 5,174,251 $
315,338
179,332 -
263,050 1 283227
33354 383320
311,166
128,173
5,751
334,899
106,868
3,500
334,899
106,868
3,500
$ 445,736 $ 5,656,136 $ 4453090 $ 445,267 $ 4453267
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 8/1/2014 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 2/1/2014 and
8/1/2014.
2 -118
DEBT SERVICE
Non - Departmental - 590
0100
Payment to Refunded Bond
7130
Advance Refunding Escrow
7130
Principal
7230
Interest
7330
Other Debt Service Costs
stal Expenditures
$ - $ 5,174,251 $
315,338
179,332 -
263,050 1 283227
33354 383320
311,166
128,173
5,751
334,899
106,868
3,500
334,899
106,868
3,500
$ 445,736 $ 5,656,136 $ 4453090 $ 445,267 $ 4453267
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 8/1/2014 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 2/1/2014 and
8/1/2014.
2 -118
CITY OF AVENTURA
2012 (B) LOAN DEBT SERVICE FUND 290
Bank Qualified Loan
Refunding Bonds, Series 2012
Principal 290- 9001 - 590.71 -30
Interest 290- 9001 - 590.72 -30
Other 290- 9001 - 590.73 -30
Annual
Date Principal Coupon Interest Debt
Service
2/1/2013 $ - $ 71, 347.58
8/1/2013 311,166.00 2.180% 56, 825.50 $
439, 339.08
2/1/2014 - 53,433.79
8/1/2014 334, 899.00 2.180% 53, 433.79
441, 766.59
2/1/2015 - 49, 783.40
8/1/2015 342, 810.00 2.180% 49, 783.40
442, 376.79
2/1/2016 - 46, 046.77
8/1/2016 350, 721.00 2.180% 46, 046.77
442, 814.53
2/1/2017 - 42, 223.91
8/1/2017 358, 632.00 2.180% 42, 223.91
443, 079.82
2/1/2018 - 38, 314.82
8/1/2018 316, 440.00 2.180% 38, 314.82
393, 069.64
2/1/2019 - 34, 865.62
8/1/2019 324, 351.00 2.180% 34, 865.62
394, 082.25
2/1/2020 - 31,330.20
8/1/2020 332, 262.00 2.180% 31,330.20
394, 922.39
2/1/2021 - 27, 708.54
8/1/2021 337, 536.00 2.180% 27, 708.54
392, 953.08
2/1/2022 - 24, 029.40
8/1/2022 348, 084.00 2.180% 24, 029.40
396,142.80
2/1/2023 - 20, 235.28
8/1/2023 353, 358.00 2.180% 20, 235.28
393, 828.57
2/1/2024 - 16, 383.68
8/1/2024 363, 906.00 2.180% 16, 383.68
396, 673.36
2/1/2025 - 12,417.11
8/1/2025 371,817.00 2.180% 12,417.11
396, 651.21
2/1/2026 - 8,364.30
8/1/2026 379, 728.00 2.180% 8,364.30
396, 456.60
2/1/2027 - 4,225.27
8/1/2027 387, 639.00 2.180% 4,225.27
396, 089.53
$ 5, 213, 349.00 $ 946, 897.24 $
6,160, 246.24
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).
Fundingfrom the original Series 2002 Revenue Bonds was utilized for
various projects and as a result, separate debt service funds were
created to independently track the repaymentof the relateddebt(i.e.,
Fund 250 and Fund 290).
Due to a veryfavorable interest rate environment, in June of 2012, the
City refunded the original Series 2002 Revenue Bonds with a Bank
Loan (descri bed be low) that resu Ited i n a more than $2.5M N PV
savings (inclusive of Fund 250) overthe life of the loan.
The Series 2012 Revenue Bonds are bank qualified debt, secured solely
by a covenantto budget and appropriate the required debtservice
payments each year. This loan is structured the same as a serial bond
issue with principal payments due on August 1St and semi - annual
interest payments due on February 1Stand August 1St of each year with
the final maturity on August 1, 2027. Debt service requirements
average approximately $411,000 (exclusive of Fund 250) per yearover
the 15 -year life of the obligation. The interest rate is locked at 2.180%.
2 -119
a
/ *� I mom 9%.
err MI4 L%Ion err
CAPITAL
PROJECTS FUND
tt ti ■t�
2 -120
CITY OF AVENTURA
CAPITAL PROJECTS FUND - 392
CATEGORY SUMMARY
2013/14
FUND DESCRIPTION
This fund was established to account for impact fees and other revenues specifically earmarked
for capital projects restricted by City Ordinance or Commission Policy.
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
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 - - 130003000 153000 15,000
380000/389999 Transfer /Debt Proceeds - - - - -
399900/399999 Fund Balance - - - 150005000 1,000,000
NWrvailable $ - $ - $ 130003000 $ 130153000 $ 150155000
EXPENDITURES
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP 2010/11
2011/12 2012/13
2013/14
2013/14
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 -
- 130003000
130153000
150155000
7000/7999
Debt Service -
- -
-
-
9000/9999
Transfers -
- -
-
-
Total Expenditures $ - $
- $ 150005000
$ 150155000
$ 150155000
2 -121
CITY OF AVENTURA
CAPITAL PROJECTS FUND -V92
2013/14
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
Miscellaneous Revenues
2 -122
Land Proceeds
$ - $ - $ 130003000 $ - $
-
3611000
Interest
- - - -
-
3632700
Recreation Impact Fees
- - - 73500
73500
3632200
Police Impact Fees
- - - 73500
73500
Subtotal
- - 130003000 153000
153000
Fund Balance
3999000
Carryover - Parks
- - - 130003000
130003000
3999000
Carryover - Police
- - - -
-
Subtotal
- - - 130003000
130003000
-
-
Total Revenues
$ - $ - $ 130003000 $ 130153000 $
130153000
-
S u btota Ivp
EXPENDITURES 2001/5001
-
2 -122
CAPITAL OUTLAY
Public Safety - 20- 521
6410
Equipment >$5,000
-
6411
Equipment <$5,000
-
-
-
-
-
6999
Capital Reserve
-
-
-
-
-
S u btota Ivp
-
-
-
-
-
Community Services - 50-539/541/572
6310
Founders Park Improvements
$
- $
- $
- $
175,000
$
1755000
6322
Waterways Park Improvements
-
-
-
10,000
10,000
6323
Waterways Dog Park Improvem
-
-
-
30,000
30,000
6324
Veterans Park Improvements
-
-
-
205000
205000
6999
Capital Reserve
-
-
150005000
7805000
7805000
Subtotal
$
- $
- $
1,000,000 $
1,015,000
$
1,015,000
Total Expenditures
$
- $
- $
110001000 $
1,015,000
$
1,015,000
2 -122
REVENUE PROJECTION RATIONALE
3632200 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.
3632700 Park Impact Fees — Represents fees collected from new development to pay for
park improvements caused by the impact of the development on services and the
community.
3999000 Carryover — Parks — Represents funds set aside from the sale of land
previously owned by the City on Biscayne Boulevard.
CAPITAL PROJECT DESCRIPTIONS
COMMUNITY SERVICES
Founders Park Improvements — This project consists of Installing a SunPad adjacent to
Splash Pad.
Waterways Park Improvements — This project consists of installing an additional shade
structure and benches at Waterways Park Playground.
Waterways Dog Park Improvements — This project consists of replacing a shade structure
with a permanent shelter.
Veterans Park Improvements — This program consists of installing an additional shade
structure.
2 -123
STORMWATER
UTILITY FUND
2 -124
CITY OF AVENTURA
STORMWATER UTILITY FUND 410
CATEGORY SUMMARY
2013/14
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
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
201 0 /11 2011/12
201 2 /13
201 3 /14
201 3 /14
310000/319999
Locally Levied Taxes
$ - $ - $
-
$ -
$
-
320000/329999
Licenses & Permits
- -
-
-
-
330000/339999
Intergovernmental Revenues
1089862 -
-
-
-
340000/349999
Charges for Services
8439930 892,394
844,000
880,000
880,000
350000/359999
Fines & Forfeitures
- -
-
-
-
360000/369999
Miscellaneous Revenues
39562 49124
-
49000
49000
380000/389999
Transfer from Funds
- -
-
-
-
399900/399999
Fund Balance
- -
-
-
-
Total Available
$ 9569354 $ 8969518 $
8449000
$ 8849000
$
8849000
EXPENDITURES
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2010/11 2011/12
2012/13
2013/14
2013/14
1000/2999
Personal Services
$ - $ - $
-
$ -
$
-
3000/3999
Contractual Services
5279574 458,361
515,000
535,000
535,000
4000/4999
Other Charges & Services
- -
-
-
-
5000/5399
Commodities
- -
-
-
-
5400/5999
Other Operating Expenses
2993516 2979323
-
-
-
=tal Operating Expenses
8279090 7559684
5159000
5359000
5359000
6000/6999
Capital Outlay
- 29500
3299000
3499000
3499000
9000/9999
Transfers
- -
-
-
-
Total Expenditures
$ 8279090 $ 758,184 $
844,000
$ 884,000
$
884,000
2 -125
CITY OF AVENTURA
STORMWATER UTILITY FUND 410
2013/14
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
Intergovernmental Revenues
Operating
3343605 State Grant
$ 1089862 $ - $ - $
- $
-
Subtotal
1089862 - -
-
-
Charges for Services
Community Services - 538
3439110 Stormwater Utility Fees
843,930 892,394 844,000
8805000
880,000
S
8433930 8925394 8445000
8803000
8805000
Miscellaneous Revenues
905000 $
905000 $
905000
3611000 Interest
39562 45124 -
43000
45000
Subtotal
35562 4124 -
45000
4,000
Fund Balance
1653256
1775884
2205000
3999000 Carryover
- - -
-
-
NFu bt
- - -
-
-
Total Revenues
$ 9565354 $ 896,518 $ 844,000 $
8845000 $
884,000
CITY OF AVENTURA
5915
STORMWATER UTILITY FUND 410
2995516
2975323
-
2013/14
-
Subtotal
EXPENDITURES 5001
2975323
-
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
2 -126
Operating
CONTRACTUAL SERVICES
Community Services - 538
3110
Prof. Services - Engineering $
1065640 $
855027 $
905000 $
905000 $
905000
3450
Lands Maint. - Streets
2555678
1955450
2055000
2255000
2255000
3460
Street Maint. /Drainage
1653256
1775884
2205000
2203000
2205000
Subtotal
5273574
4585361
5155000
5353000
5355000
OTHER OPERATING EXPENSES
5915
Depreciation
2995516
2975323
-
-
-
Subtotal
2995516
2975323
-
-
-
CAPITAL OUTLAY
Community Services - 538
6306
Drainage Improvements
-
25500
2005000
2003000
2005000
IFTubt
-
25500
2005000
2003000
2005000
CAPITAL OUTLAY
Community Services
6999
Capital Reserve
-
-
1295000
1493000
1495000
Subt
-
-
1295000
1493000
1495000
Total
8273090
7585184
8445000
8843000
8845000
2 -126
REVENUE PROJECTION RATIONALE
3439110 Stormwater Utility Fees — It is proposed to maintain the Stormwater fee at
$2.50 /ERU to fund the required drainage improvements. The revenue amount is based on
29,217 ERUs at 96 %.
$900,000
$880,000
$860,000
$840,000
$820,000
$800,000
$780,000
$760,000
$740,000
Stormwater Utility Fees
1-1� eel,
CAPITAL PROJECT DESCRIPTION
COMMUNITY SERVICES
6306 Drainage Improvements — Funds have been budgeted for maintenance
improvements.
2 -127
M L 1111
*� ■r i
m r RIM 15
INN * +I
op
POLICE
OFFDUTY
SERVICES FUND
2 -128
CITY OF AVENTURA
POLICE OFFDUTY SERVICES FUND 620
CATEGORY SUMMARY
2013/14
FUND DESCRIPTION
LFund was established to account for revenues and expenditures associated with services
ded by off duty Police Officers in private customer details to the various businesses and
ominium associations.
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010111 2011/12 2012/13 2013114 2013/14
310000/319999
Locally Levied Taxes
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
340000/349999
Charges for Services
350000/359999
Fines & Forfeitures
360000/369999
Miscellaneous Revenues
380000/389999
Transfer from Funds
399900/399999
Fund Balance
Total Available
2533497 2193409 2253000 2253000 2253000
$ 2533497 $ 2193409 $ 2253000 $ 2253000 $ 2253000
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
1000/2999 Personal Services
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities
5400/5999 Other Operating Expenses
����erating Expenses
6000/6999 Capital Outlay
Total Expenditures
$ 2003491 $ 1853655 $ 2253000 $ 2253000 $ 2253000
2003491 1853655 2253000 2253000 2253000 II
$ 2009491 $ 1859655 $ 2259000 $ 2259000 $ 2259000
2 -129
CITY OF AVENTURA
POLICE OFFDUTY SERVICES FUND 620
2013/14
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2010/11 2011/12 2012/13 2013/14 2013/14
Charges for Services
3421100 Police Detail Billing $ 2539497 $ 2199409 $ 2259000 $ 2259000 $ 2259000
Total Revenues $ 2539497 $ 2199409 $ 2259000 $ 2259000 $ 2259000
EXPENDITURES 2001 -521
PERSONAL SERVICES
Public Safety
1420 Extra Duty Detail $ 2009491 $ 1859655 $ 2259000 $ 2259000 $ 2259000
Total Expenditures $ 2009491 $ 1859655 $ 2259000 $ 2259000 $ 2259000
REVENUE RATIONALE
3421100 Police Detail Billing — Estimated amount of revenue generated by off -duty details
in the City's business and residential communities.
2 -130
*� �o4
lv� mss■
On p
to
SUMMARY OF
CAPITAL
IMPROVEMENT
PROGRAM
4 I
3 -1
CAPITAL IMPROVEMENT PROGRAM
2013-2018
HIGHLIGHTS
• Road maintenance projects that total $3,050,000 to resurface asphalt and
enhance safety are included for Country Club Drive, NE 207th Street, NE 213th
Street, Biscayne Lake Gardens, NE 27th Avenue, NE 28th Court, NE 30th Avenue
NE 209th Street, Yacht Club Drive and Mystic Point Drive.
• Provides for improvements to Founders Park, Veterans Park, Waterways Park
and Waterways Dog Park in the amount of $647,000 to address upgrades
requested by the users of the facilities and maintenance requirements.
• Includes $50,000 for modifications to the median on NE 185t" Street to improve
traffic flow.
• 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 development of a 1.5 acre new park planned on NE 188t" Street at a cost
of $880,000.
• Provides funding in the amount of $1,000,000 to complete, the street lighting
upgrade project along the eastside of Biscayne Boulevard and $300,000 for new
street lights on NE 30th Avenue.
• 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 2013 - 2018. 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 2013 — 2018 CIP includes 30 projects in five (5) functional categories with
a total value of $13,080,876. The following represents the percentage of total funding
that each functional category has been allocated: Beautification & Parks Facilities
(12 %), Transportation, Drainage and Infrastructure Improvements (38 %), Capital
Equipment Purchase and Replacement (25 %), Information /Communication Technology
(21%) and Public Buildings and Facilities Improvements (1%).
SUMMARY OF MAJOR PROGRAMS
The following table presents a summarized breakdown of the costs of the various
projects recommended for funding categorized by major function for each of the five (5)
years covered by the CIP.
Table 1
Capital Improvement Program
20013/14 — 2017/18
Summary by Function
Program 2013/14 2014/15 2015/16 2016/17 2017/18 TOTAL
Beautification & Parks Facilities $ 409,000 $ 1215500 $ 8213000 $ 395000 $ 1895000 $ 155795500
Transportation, Drainage & 2,1353000 9155000 8105000 7303000 8103000 534005000
Infrastructure
Public Buildings & Facilities - - 303000 303000 425000 1023000
n fo rm a ti o n /Co m m u in i cation 5715800 5365100 4705400 5175050 6995500 257945850
Technology
Capital Equipment 6705100 6685900 6225950 6815176 5615400 352045526
Tota Is $ 357855900 $ 252415500 $ 257545350 $ 159975226 $ 253015900 $ 13, 080, 876
Capital Be a utifii c ati on
Equipment _ _ Parks Facilities
r�• �
.r'
1
1 '
Inforil7ation
Technoloall
Transportation.
D rains &
Infra LICLUne
Public Buildings 3$ =:
3 -7
SUMMARY OF PROPOSED APPROPRIATIONS BY FUNDING SOURCE
The following table reflects the distribution of all proposed projects to the funding source or
mechanism, which is appropriate for funding the projects for each of the five (5) years of the
program.
Table 2
Capital Improvement Program
2013/14 — 2017/18
Summary by Funding Source
Funding Source 2013/14 2014/15 2015/16 2016/17 2017/18 TOTAL
General $ 21255,400 $ 11105,000 $ 1,1043850 $ 1,0953226 $ 1,321,400 $ 63881,876
Stormwate r Utility 2003000 2003000 2003000 2003000 2003000 1, 000, 000
Capital Projects Fund 2353000 803000 7003000 0 0 130153000
Charter School 1603500 1413500 1393500 1723000 1703500 7843000
Transportation Fund 9353000 7153000 6103000 5303000 6103000 334003000
$ 337853900 $ 232413500 $ 2J543350 350 $ 1,9973226 $ 23301 , 900 $ 13, 080, 876
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
Gen era I St o r mwat er L# i1 i#y
Ca pita I P rojects
I
I }
i
'k
�Ch a rte r Sch o 1
5
ation
26
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
3 -9
Capital Improvement Program
2013/14 -
2017/18
Summary by Location
Transportation
Park
Location
Improvements
Improve
Founders Park Improvements
2013 -2017
Waterways and Dog Park Improvements
2013/14
Veterans Park Improvements
2013 & 2017
Biscayne Boulevard Street lighting
2013/14
Country Club Drive
2013/14
Biscayne Lake Gardens
2014/15
NE 207th Street
2014/15
NE 188th Street Park Improvements
2015/16
NE 185th Street Traffic Flow Improve
2015/16
NE 213th Street
NE 27th Avenue
2016/17
NE 210th Street NE 28th Court
2016/17
NE 30th Avenue
2016/17
NE 209th
2016/17
Yacht Club Drive
2017/18
Mystic Point Drive
2017/18
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 $13,080,876. No additional debt is recommended.
2. Adjusts property tax revenues based on projected conservative growth in
assessments.
RECAP OF AVAILABLE RESOURCES vs PROPOSED APPROPRIATIONS
GENERAL FUND CAPITAL IMPROVEMENT PROGRAM
11 TOTAL PROJECTED AVAILABLE RESOURCES
PROJECTED OPERATING EXPENDITURES
DEBT SERVICE REQUIREMENTS
SUBTOTAL - EXPENDITURES
BALANCE
Less CIP APPROPRIATIONS
AMOUNT NEEDED FROM CIP RESERVE
OR NEW REVENUES
2013/14
2014/15
2015/16
2016/17
2017/18
30, 887, 352
118951552
212551400
32, 004, 385
117611917
1,105, 000
33, 243, 084
114531907
1,104, 850
34, 578, 458
1,120, 319
110951226
35, 993, 972
3381370
113211400
$3217821904
$3317661302
$3416961992
$3516981777
$3613321343
28, 666,162
212211190
29, 783, 406
212201979
31, 022,105
212201979
32, 357, 479
212201979
33, 772, 993
212201979
30, 887, 352
118951552
212551400
32, 004, 385
117611917
1,105, 000
33, 243, 084
114531907
1,104, 850
34, 578, 458
1,120, 319
110951226
35, 993, 972
3381370
113211400
$ (359, 848) $
6561917 $
3491057 $
251093
$ (983, 030)
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 2013/14 - 2017/18
SUMMARY BY YEAR
Totals $ 409,000 $ 121,500 $ 821,000 $ 39,000 $ 189,000 $ 1,579,500
TABLE 2
PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2013/14 - 2017/18
FUNDING PLAN
Pr
Project Title
De p
Capital
BPI
Founders Park Improvements
CS
$ 340,000 $
25,000 $ 12,000 $ 30,000 $ 30,000 $ 437,000
BP2
Waterways Park /Dog Park Improvements
CS
40,000
- - - - 40,000
B P3
Veterans Park Improvements
CS
20,000
- - - 150,000 170,000
B P4
NE 188th Street Park Improvements
CS
-
80,000 800,000 - - 880,000
B P5
City -wide Beautification Improvements
CS
9,000
16,500 9,000 9,000 9,000 52,500
BP5
City -wide Beautification Improvements
CS
Totals $ 409,000 $ 121,500 $ 821,000 $ 39,000 $ 189,000 $ 1,579,500
TABLE 2
PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2013/14 - 2017/18
FUNDING PLAN
Pr
A -P�
Capital
General
BPI
Founders Park Improvements
CS
$ 437,000 $
175,000 $
262,000
BP2
Waterways Park /Dog Park Improvements
CS
40,000
40,000
-
B P3
Veterans Park Improvements
CS
170,000
20,000
150,000
B P4
NE 188th Street Park Improvements
CS
880,000
780,000
100,000
BP5
City -wide Beautification Improvements
CS
52,500
-
52,500
Totals
1,579,500 $
1,015,000 $
564,500
3 -11
TABLE 1
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2013/14 - 2017/18
SUMMARY BY YEAR
TABLE 2
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2013/14 - 2017/18
FUNDING PLAN
Project
Project
J& AW
hk
Stormwater
utility General ..
Fund
TD11 Stormwater Drainage Improvements
CS $
.
A&
TD11
Stormwater Drainage Improvements
CS $
200,000 $
200,000 $
200,000 $
200,000 $ 200,000 $ 1,000,000
TD12
Biscayne Blvd Street Lighting
CS
1,000,000
-
-
- - 1,000,000
TD13
Road Resurfacing Program
CS
885,000
665,000
360,000
530,000 610,000 3,050,000
TD14
Traffic Safety and Flow Improvements
CS
50,000
-
-
- - 50,000
TD15
Street Lighting Improvements
CS
-
50,000
250,000
- - 300,000
Totals
$
2,135, 000 $
915,000 $
810,000 $
730,000 $ 810,000 $ 5,400,000
TABLE 2
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2013/14 - 2017/18
FUNDING PLAN
Project
-.
Y-p
h1k.
Stormwater
utility General ..
Fund
TD11 Stormwater Drainage Improvements
CS $
1,000,000
$ 1,000,000 $ - $ -
TD12 Biscayne Blvd Street Lighting
CS
1,000,000
- $ 1,000,000 -
TD13 Road Resurfacing Program
CS
3,050,000
- - $ 3,050,000
TD14 Traffic Safety and Flow Improvements CS
50,000
- - 50,000
TD15 Street Lighting Improvements
CS
300,000
- - 300,000
Totals
$
5,400,000
$ 1,000,000 $ 1,000,000 $ 3,400,000
3 -12
TABLE 1
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2013/14 - 2017/18
SUMMARY BY YEAR
Project Dept. TM
PBF1 HVAC Replacements CS $ - $ - $ 30,000 $ 30,000 $ 42,000 $ 102,000
Totals $ - $ - $ 30,000 $ 30,000 $ 42,000 $ 102,000
TABLE 2
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2013/14 - 2017/18
FUNDING PLAN
F mm Oft
• • - Dept. • Funi
PBF1 HVAC Replacements CS $ 102,000 $ 72,000 $ 30,000
Totals
$ 102,000
3 -13
$ 72,000 $ 30,000
TABLE 1
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2013/14 - 2017/18
SUMMARY BY YEAR
ICT1
Police Computers Systems <$5000
PD
$ 148,000 $
129,600 $
121,500 $
156,000 $
154,000
$ 709,100
ICT2
Central Computer System >$5000
IT
215,000
215,000
160,000
165,000
230,000
985,000
ICT3
Radios and E911 System
PD
15,000
15,000
15,000
15,000
157,000
217,000
ICT4
Computer Equipment <$5000
ACES
120,500
96,500
104,500
102,000
98,500
522,000
ICT5
Computer Equipment >$5000
ACES
40,000
45,000
35,000
40,000
30,000
190,000
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
-
-
-
-
4,000
ICT9
Computer Equipment <$5000
CS
13,300
14,000
19,900
17,550
14,000
78,750
ICT10
Computer Equipment <$5000
CD
4,000
3,500
4,500
3,500
4,000
19,500
ICT11
Computer Equipment <$5000
AACC
4,000
6,500
2,000
6,000
4,000
22,500
ICT12
Computer Equipment <$5000
CC
-
3,000
-
-
-
3,000
Totals
$ 571,800 $
536,100 $
470,400 $
517,050 $
699,500
$ 2,794,850
TABLE 2
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2013/14 - 2017/18
FUNDING PLAN
w �q
Dept. #
ICT1
Police Computers Systems <$5000
PD
$ 709,100
$ 709,100
ICT2
Central Computer System >$5000
IT
985,000
985,000
ICT3
Radios and E911 System
PD
217,000
217,000
ICT4
Computer Equipment <$5000
ACES
522,000
522,000
ICT5
Computer Equipment >$5000
ACES
190,000
190,000
ICT6
Computer Equipment <$5000
IT
30,000
30,000
ICT7
Computer Equipment <$5000
F
14,000
14,000
ICT8
Computer Equipment <$5000
CM
4,000
4,000
ICT9
Computer Equipment <$5000
CS
78,750
78,750
ICT10
Computer Equipment <$5000
CD
19,500
19,500
ICT11
Computer Equipment <$5000
AACC
22,500
22,500
ICT12
Computer Equipment <$5000
CC
3,000
3,000
$ 2,794,850
$ 2,082,850 $ 712,000
Totals
3 -14
TABLE 1
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2013/14 - 2017/18
SUMMARY BY YEAR
CE1
CE2
CE3
CE4
CE5
CE6
CE7
)13/14 2014/15 2015/16 2016/17 2016/17 Tota
$
399,000 $
.
.
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
4,300
21,300
Totals
2,500
CE1
CE2
CE3
CE4
CE5
CE6
CE7
)13/14 2014/15 2015/16 2016/17 2016/17 Tota
$
399,000 $
478,000 $
408,890 $
455,116 $
436,000 $
2,177, 006
124,000
105,700
75,000
118,500
86,500
509,700
41,600
25,100
47,560
25,860
14,900
155,020
861000
293000
491000
421000
141000
2201000
4,300
21,300
6,500
2,500
-
34,600
15,200
9,800
16,000
37,200
10,000
88,200
-
-
20,000
-
-
20,000
$ 670,100 $ 668,900 $ 622,950 $ 681,176 $ 561,400 $ 3,204,526
TABLE 2
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2013/14 - 2017/18
FUNDING PLAN
General
Dept. # Total Fund
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
$ 2,177, 006 $ 2,177, 006
509,700 509,700
155,020 155,020
220,000 220,000
34,600
34,600
88,200
88,200
20,000
20,000
$ 3,204,526
3 -15
$ 3,204,526
CITY OF AVENTURA
W CAPITAL OUTLAYM
2013/14
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET
I's ROUTINE/ ESTIMATED
OBJECT CITY MANAGER ANNUAL USEFULE ANNUAL OPERATING BUDGET IMPACT
CODE PROPOSAL CAPITAL LIFE
NO. CATEGORY RECAP 2013/14 EXPENDITURE (YEARS) PERSONNEL OPERATING TOTAL
3 -16
W nnr�
001 -80XX
City Manager's Office - 05 -512
6402
Computer Equipment <$5,000 $
45000
Yes
4
Finance - 10 -513
6402
Computer Equipment <$5,000
25000
Yes
4
- - -
Information Technology. - 12 -513
6401
Computer Equipment >$5,000
2155000
No
4
- - -
6402
Computer Equipment <$5,000
67000
Yes
4
- - -
Public Safety - 20- 521
6402
Computer Equipment <$5,000
1485000
Yes
4
- - -
6405
E911 Equipment
155000
No
5
- - -
6410
Equipment >$5,000
1247000
No
5
- - -
6411
Equipment <$5,000
417600
Yes
5
- - -
6450
Vehicles
3997000
Yes
4
- - -
Community Development - 40 -524
6402
Computer Equipment <$5,000
45000
Yes
4
- - -
Community Services - 50- 539/541/572
6402
Computer Equipment <$5,000
135300
Yes
4
- - -
6410
Equipment >$5,000
865000
No
5
- - -
6411
Equipment <$5,000
4,300
Yes
5
- - -
6301
Beautification Projects
97000
No
5
- - -
6307
Street Lighting Improv.
150005000
No
10
- - -
6310
Aventura Founders Park
1655000
No
10
- - -
Arts & Cultural Center - 70 -575
6402
Computer Equipment <$5,000
45000
Yes
4
- - -
6410
Equipment >$5,000
155200
No
5
- - -
Non - Departmental - 90 -590
6999
Capital Reserve
1457735488
N/A
N/A
N/A N/A N/A
�apital $
1750285888
$
- $ - $ -
TRANSPORTATION
AND STREET MAINTENANCE FUND - 120
Community Services - 50 -541
6305
Road Resurfacing $
8855000
Yes
10
$
- $ - $ -
6341
Transportation System Improv.
507000
Yes
10
- - -
6999
Capital Reserve
1657500
N/A
N/A
N/A N/A N/A
Total Capital $
151005500
$
- $ - $ -
CAPITAL
PROJECTS FUND - 392
Community Services - 572
6310
Founders Park Improvements $
1755000
No
10
$
- $ - $ -
6322
Waterways Park Improvements
107000
No
10
- - -
6323
Waterways Dog Park Improvements
305000
No
10
- - -
6324
Veterans Park Improvements
205000
No
10
- - -
6999
Capital Reserve
7807000
N/A
N/A
N/A N/A N/A
Tota(Capital $
1,015,000
$
- $ - $ -
STORMWATER UTILITY FUND - 410
Community Services - 538
6306
Drainage Improvements $
2005000
Yes
10
$
- $ - $ -
6999
Capital Reserve
1495000
N/A
N/A
N/A N/A N/A
Total Capital $
3495000
$
- $ - $ -
IMPACT OF CAPITAL PROJECTS ON OPERATING
BUDGET
In the
five year Capital Improvement Program there are no projects that have a significant impact on the City's operating budget.
The majority of the projects are considered maintenance
ofinfrastructureorequipment
replacement
orpurchase.
3 -16
+ *OEM m 11.4pp m ilk
rem m I Nm at
1p+� � i Aso
a■ 7 IF
w■ ■■
;�■ �Ff
oP
GLOSSARY
L�
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 Projects 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.
Committed 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.
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.
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.
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CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Eric M. Soroka, ICMA -CM, C
DATE: September 4, 2013
SUBJECT: ACES School Improvement Plan
September 9, 2013 City Commission Meeting Agenda Item Ll
RECOMMENDATION
It is recommended that the City Commission approve the School Improvement Plan for
ACES for the 2013/14 school year.
BACKGROUND
Every public school is required by State law to develop a School Improvement Plan
(Plan). In our case the Plan must comply with the guidelines established by the Miami -
Dade School Board and contain the school's measurable objectives for the school year.
The Plan includes baseline standards of achievement, outcomes to be achieved and
methods of measurement.
The Plan was reviewed and approved by the ACES School Advisory Committee and
the EESAC. In addition, the Plan will be reviewed by staff at the September 9, 2013
Meeting.
EMS /act
CCO1815 -13