09-08-2005 1st Budget
City rnmmdRinn
Susan Gottlieb, Mayor
Zev Auerbach
Bob D..mond
Billy Joel
Harry Holzberg
Micbael Stem
Luz Urbáez Weioberg
A ~e City of
.rt.ventura
Q
'<,.""",/
City M~
Eric M, Soroka, ICMA-CM
~
Teresa M. Soroka, MMC
City Altomc¡r
Weiss Serota Helfman
Pastoriza Cole & Boniske
AGENDA
SEPTEMBER 8, 2005 6 PM
Government Center
19200 West Country Club Drive
Aventura. Florida 33180
1.
CALL TO ORDERIROLL CALL
2.
PLEDGE OF ALLEGIANCE
3.
PUBLIC HEARINGS:
ORDINANCES: FIRST READINGIPUBLIC INPUT - 2oo5120()(j BUDGET
A.
B.
4.
AN ORDINANCE OF THE CITY OF A VENTURA, FLORIDA,
ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD
VALOREM TAX OPERATING MILLAGE LEVY RATE AT 2.2270 MILS PER
THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY VALUE,
WHICH IS 15.1)0% ABOVE THE ROLLED BACK RATE COMPUTED
PURSUANT TO STATE LAW, FOR THE 2005 TAX YEAR; PROVIDING FOR
CONFLICTS; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN
EFFECTIVE DATE.
AN ORDINANCE OF THE CITY OF A VENTURA, FWRlDA, ADOPTING
THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET, AS
REVIEWED AND APPROVED BY CITY COMMISSION AT THE REVIEW
MEETING HELD ON JULY 21, 2005, AS THE CITY OF AVENTURA FINAL
BUDGET FOR THE 200512O()(j 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 ENCUMBRANCES; PROVIDING FOR SEVERABILITY
AND PROVIDING FOR AN EFFECTIVE DATE.
ADJOURNMENT
6 P.M.
2". BUDGET PUBLIC HEARING
SEPTEMBER 22, 2005
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CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
FROM:
City Commission d~
Eric M. Soroka, ICMA-C{~Mana r
August 30, 2005
Ordinance Adopting Ad Valorem Tax Rate for Fiscal Year 2005/06
TO:
DATE:
SUBJECT:
1st Reading September 8,2005 City Commission Meeting Agenda Item..3.ß
2nd Reading September 22, 2005 City Commission Meeting Agenda Item -
Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal
year 2005/06.
The 2.2270 millage rate was approved as part of the proposed budget and represents
no increase above the existing rate. It is the same rate as the Unincorporated
Municipal Service Area (UMSA) rate adopted by the County for the 1995/96 fiscal year.
The City's tax rate is 15.00% above the rolled back rate as computed pursuant to State
law.
If you have any questions, please feel free to contact me,
EMS/act
Attachment
CCO1110-05
ORDINANCE NO. 2005--
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ESTABLISHING AND ADOPTING THE CITY OF
AVENTURA AD VALOREM TAX OPERATING MILLAGE
LEVY RATE AT 2.2270 MILS PER THOUSAND DOLLARS
OF TAXABLE ASSESSED PROPERTY VALUE, WHICH IS
15.00% ABOVE THE ROLLED BACK RATE COMPUTED
PURSUANT TO STATE LAW, FOR THE 2005 TAX YEAR;
PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABILITY AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, the Property Appraiser of Miami-Dade County has certified a Tax
Assessment Roll for the year 2005 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 2005/2006 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 of the City of Aventura, Florida, does hereby
establish and adopt the City of Aventura Ad Valorem Tax Operating Millage Levy Rate
of 2.2270 mils for the 2005 tax year, or $2.2270 per thousand dollars of taxable
assessed property value. Said rate is greater than the rolled back rate of 1.9365 mills
by 15.00%,
Section 2. The Miami-Dade County Tax Collector is hereby directed to proceed
with the collection and enforcement of the taxes levied herein as authorized by State
and County law.
Section 3.
All ordinances or parts of ordinances, resolutions or parts of
resolutions in conflict herewith are hereby repealed to the extent of such conflict
Ordinance No. 2005--
Page 2
Section 4. Severability, The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity
of the remaining sections, sentences, clauses, and phrases of this Ordinance but they
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 5,
Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by
adoption on first reading. This motion was seconded by
upon being put to a vote, the vote was as follows:
, who moved its
, and
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbàez Weinberg
Vice Mayor Zev Auerbach
Mayor Susan Gottlieb
The foregoing Ordinance was offered by Commissioner
who moved its adoption on second reading. This motion was seconded by
Commissioner and upon being put to a vote, the vote was as follows:
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbàez Weinberg
Vice Mayor Zev Auerbach
Mayor Susan Gottlieb
PASSED AND ADOPTED on first reading this 8th day of September, 2005.
2
Ordinance No. 2005-
Page 3 -
2005.
PASSED AND ADOPTED on second reading this 22nd day of September.
Susan Gottlieb, Mayor
ATTEST:
Teresa M. Soroka. MMC
City Clerk
Approved as to Form and Legal Sufficiency:
H~LÄ
City Attorney
3
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
FROM:
City Commission ~
Eric M. Soroka, ICMA-CM, ~ ~9E r
August 30, 2005
Ordinance Adopting 2005/2006 Operating and Capital Budget
TO:
DATE:
SUBJECT:
1 st Reading September 8, 2005 City Commission Meeting Agenda Item ..3 .ß
2nd Reading September 22, 2005 City Commission Meeting Agenda Item -
Attached for your consideration is the adopting Ordinance and documentation for the
2005/06 Operating and Capital Budget.
The Ordinance format is similar to the one utilized to adopt the 2004/05 fiscal year
budget document.
If you have any questions, please feel free to contact me.
EMS/act
Attachment
CCO1111-05
ORDINANCE NO. 2005--
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ADOPTING THE ATTACHED TENTATIVE OPERATING
AND CAPITAL BUDGET, AS REVIEWED AND
APPROVED BY CITY COMMISSION AT THE REVIEW
MEETING HELD ON JULY 21, 2005, AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 2005/2006 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 ENCUMBRANCES; 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 2005/2006 Operating and Capital Improvement
Program Budget, reviewed and approved by the City Commission on July 21, 2005, 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 2005/2006 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 Budqet 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, 2005-
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. Budqetarv Control. The 2005/2006 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
2
Ordinance No. 2005--
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 2005/2006 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. All outstanding encumbrances at September 30,
2005 shall lapse at that time; and all lapsed capital outlay encumbrances shall be re-
appropriated in the 2005/2006 fiscal year.
Section 8. 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.
3
Ordinance No. 2005--
Page 4
Section 9.
Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by
, who moved its
adoption on first reading. This motion was seconded by
, and
upon being put to a vote, the vote was as follows:
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbàez Weinberg
Vice Mayor Zev Auerbach
Mayor Susan Gottlieb
The foregoing Ordinance was offered by Commissioner
who moved its adoption on second reading. This motion was seconded by
Commissioner
and upon being put to a vote, the vote was as follows:
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbàez Weinberg
Vice Mayor Zev Auerbach
Mayor Susan Gottlieb
PASSED AND ADOPTED on first reading this alh day of September, 2005,
4
Ordinance No. 2005--
Page 5
2005.
PASSED AND ADOPTED on second reading this 22"d day of September,
Susan Gottlieb, Mayor
ATTEST:
Teresa M. Soroka, MMC
City Clerk
Approved as to Form and Legal Sufficiency:
~~~
City Attorney
5
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2005/06
CITY OF AVENTURA
CITY COMMISSION
Mayor Susan Gottlieb
Commissioner Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
CITY MANAGER
Eric M. Soroka, ICMA - CM
DEPARTMENT DIRECTORS
Weiss Serota Helfman Pastoriza Cole & Boniske, P.A., City Attorney
Harry M. Kilgore, Finance Support Services
Robert M. Sherman, Community Services
Teresa M. Soroka, MMC, City Clerk,
Thomas Ribel, Police Chief
Joanne Carr, Planning Director
Mariano Fernandez, Building Director/Official
Dr. Katherine Bray Murphy, Charter School Principal
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2005/06
TABLE OF CONTENTS
TOPIC
City Manager's Budget Message
Organization ChartJ Mission Statement
PAGE NO.
I-XIV
INTRODUCTION
Overview of Aventura
Budget Procedures and Polices
Financial Polices
Budget Preparation Calendar
Financing Programs and Debt Administration
Cash Management
Risk Management
Property Tax Information
Comparison of Number of Employees
1-1
1-2
1-7
1-10
1-13
1-14
1-14
1-14
1-15
1-18
SUMMARY OF ALL FUNDS
Comparative Personnel Summary
Fund Balance Analysis
GENERAL FUND
Summary
Revenue Estimates
Expenditures:
City Commission
Office of the City Manager
Finance Support Services Department
Legal Department
City Clerk's Office
Public Safety Department
Community Development Department
Community Services Department
Non-Departmental
Capital Outlay
2-1
2-3
2-5
2-6
2-7
2-9
2-16
2-20
2-27
2-35
2-38
2-44
2-52
2-58
2-66
2-70
POLICE EDUCA TION FUND
2-75
TRANSPORTATION AND STREET MAINTENANCE FUND
2-78
POLICE CAPITAL OUTLA Y IMPACT FEE FUND
2-82
PARK DEVELOPMENT FUND
2-86
DEBT SERVICE FUNDS
2-90
CAPITAL CONSTRUCTION FUNDS
2-100
STORMWA TER UTILITY FUND
POLICE OFFDUTY SERVICES FUND
2-108
2-112
SUMMARY OF CAPITAL IMPROVEMENT PROGRAM 3-1
Highlights 2005-2010 3-2
Purpose of CIP 3-3
Legal Authority 3-4
Development of CIP 3-4
Preparing the Capital Budget 3-5
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 InformationlCommunications Technology 3-14
Proposed Capital Equipment Purchase and Replacement 3-15
APPENDIX
4-1
City or
A ventura
(','/e/'mlìllif
o.-mmen. Cen",r
19200 W.... Counory Club Drive
AwntUno, Florida 33180
a
of Exeelle", '"
Office of the City Manager
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE:
2005/06 Budget Message Addendum
Members of the City Commission:
On July 10, 2005 the City Manager's Proposed Operating and Capital Budget for all
funds for the fiscal year beginning October 1, 2005 was presented to the City
Commission,
A Budget review meeting was held on July 21, 2005, whereby the City Commission
reviewed, discussed and approved the proposed budget as presented, The document
recommends a $46,438,207 Budget.
Enclosed herein is the 2005/06 fiscal year budget.
6~ubmitted'
Eric M. So oka
City Manag r
EMS/aca
City of
A ventura
(,de/ml/if/M
O<wemment Win
19100 W... Country Club Driw:
^""""'ra. Florida. 33180
.-
,,/,Ex('el/e1/('e
Office of the City Manager
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE:
2005/06 Budget Message
Members of the City Commission:
In accordance with Article IV, Section 4,05 of the Charter of the City of Aventura, I
hereby submit the proposed Operating and Capital Budget for all funds for the fiscal
year beginning October 1, 2005, for your review and consideration, The budget
document emphasizes a professional and conservative fiscal approach. This document
also represents the single most important report presented to the City Commission, It is
primarily intended to establish an action, operation, and financial plan for the delivery of
City services, This budget continues to build upon the solid foundation created in the
past to provide quality municipal services that our residents deserve and expect to fulfill
the dream of creating this great City. Importantly, it also serves as an aid to the
residents in providing a better understanding of the City's operating and fiscal programs,
This government promotes and supports a high quality of life for its citizens, businesses
and visitors,
Budget Format
A single budget document, which includes all City Funds and service programs, has
been prepared to provide a comprehensive overview of all City services and financial
framework for the understanding of the public, A separate budget document for the
Charter School is adopted by the City in June 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, providing adequate service
levels and the necessary justification to support all expenditure requests,
I ,
"
2005/06 Budget Priorities/Goals
The following represents the pre-established priorities and goals that provided a
framework for the preparation of the 2005/06 Budget Plan, In many areas the budget
contains resources to address and accomplish the pre-established priorities and goals,
./ Open middle school wing of Charter School for 2005 school year to serve the
growing school age population of the City.
./ Increase Police Department services in order to expand traffic enforcement unit
and address community and population growth demand requirements,
./ Expand recreational and cultural opportunities for all age groups at the community
recreation center and other locations in the City.
./ Begin construction on first phase of expanded Waterways Park to provide more
recreational and open space opportunities in the community,
./ Improve traffic management by integrating video monitoring devices at key
intersections throughout the City,
./ Institute the first phase of establishing a City operated E911 system with the Police
Communications Center becoming a Public Safety Answering Point to improve
emergency response times,
./ Oversee and fund the City's portion of the Miami Gardens Drive Extension project
in conjunction with the County and private developer to improve traffic flow,
./ Provide funding to maintain newly landscaped areas and continue to provide a
high quality maintenance program.
./ Continue to implement technology enhancements that develop our "Electronic
Government" to allow the public to interact more easily and conveniently with the
City and to automate City operations.
./ Implement and fund the City's Capital Improvement Program.
Significant Factors Affecting Budaet Preparation
Over the past few years, major capital projects, facilities and beautification 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, The quality of life for our residents and businesses is dependent on preserving
what has been built and continuing to support the high level of services which we
provide to the community. In addition, it is important that both our infrastructure and
services keep up with the rapid growth that has occurred in the City, Included in this
budget is the largest increase in the size of our workforce in over 5 years. This is
necessary to address public safety issues, traffic enforcement, recreational and cultural
opportunities for our community, The City's economic base continues to be strong, as
witnessed by a 21 % increase in the tax base. It allows the city to build a proper reserve
fund to facilitate the preservation of our assets and keep taxes low in the future,
Importantly, as new development decreases it will provide assistance in funding future
budgets and future needs based on a sound business plan, The budget continues our
conservative approach by outsourcing many services to the private sector. The
increased cost of fuel for our vehicles has also had an impact on our budget. In spite of
II
these limitations the budget does not contain a tax increase and continues to expand
services to the community,
The residents of the City 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. In its
short history, the City government has gained a reputation for providing quality services
in a professional manner while emphasizing a customer service focus. By privatizing
and outsourcing many services the City has stabilized costs and emulated a business
like approach, Over the past 9 and a half years, a great deal of progress has been
made to accomplish the goals of incorporation and to improve the quality of life for our
residents. This budget includes important projects that address more parks and
recreational opportunities for our changing younger population and as well important
projects to address transportation improvements in terms of facilitating traffic flow in the
City, However, our number one priority remains - preserving the community's quality of
life,
Summary of All Budgetary Funds
The total proposed budget for 2005/06, including all funds, capital outlay and debt
service, is $46,438,207, This is $130,322 more compared to the prior year. The
increase is attributed to funding service level increases. Operating expenditures total
$21,462,726, Capital Outlay expenditures total $22,258,969 and Debt Service
expenditures are $2,716,512.
Fund Summary By Amount
30
25
20
15
10
5
0
Millions
. Gene,al
. Debt Se,vice
iii StorlTMl ater UtiliIy
0 Pa,k Developrrent
. T,ansportation
. RJlice OffduIy Services
. RJI<:e h'pact Fee
. Police Education
III Capilal Const,uction
Individual fund budget amounts are as follows:
FUND
General
Police Education
Transportation
Police Impact Fee
Park Development
Debt Service
Capital Construction Fund
Stormwater Utility
Police Offduty Services
PROPOSED AMOUNT
$38,439,876
12,300
1,453,415
276,290
1,000,000
2,716,512
4,382,425
886,800
330,000
% OF BUDGET
76,2%
,1%
3.1%
.6%
2,2%
5,8%
9.4%
1,9%
.7%
III
. ,
, ,
Fund Summary By Percentaae
Ganere'
76,2
Tranaportatlon
3,1%
Stormwater Utility
1.9%
Park Dava'opment
2,2%
Capital Conatruetlon
9,4%
Expenditures by category are as follows:
Cateaory Summary
CATEGORY
Personal Services
Contractual Services
Other Charges & Services
Commodities
Other Operating Expenses
Capital Outlay
Debt Service
TOTALS
PROPOSED AMOUNT
$12,851,623
4,599,760
3,343,194
467,650
200,500
22,258,969
2,716,512
$ 46,438,207
% OF BUDGET
27,7%
9,9%
7,2%
1,0%
0,4%
47,9%
5,9%
100,0%
Category Summary By Percentage
Peraona' Sarvle..
27,7%
OtharChargea &
Sarvle..
7,2% ~~;mOdlt'ea
Othar Operating
Expanaaa
0,4%
Capita' Outlay
47,9%
IV
The following chart shows a comparison of the department's budgets for the past two
years. Total costs increased by 0.3%,
Departmental Budget Comparison
Increase
2004/05 2005/06 (Decrease) %ChanQe
City Commission $111,922 $ 114,587 $ 2665 2.4%
Office of the City Manager 723,835 769,807 45,972 6.4%
Finance Support Services 1,166,871 1,280,720 113,849 9.8%
Legal 238,000 256,000 18,000 7,6%
City Clerk 262,898 274,236 11,338 4,3%
Public Safety 9,504,177 10,677,335 1,173,158 12.3%
Community Development 2,022,464 1,812,516 (209,948) (10.4%)
Community Services 4,560,454 4,886,526 326,072 7,1%
Non-Departmental 1,306,840 1,391,000 84,160 6.4%
Subtotals $19,897,461 $21,462,726 1,565,265 7.9%
Capital Outlay 13,213,230 10,167,170 (3,046,060) (23,1%)
CIP Reserve 10,479,194 12,091,799 1,612,605 15.4%
Debt Service 2,718,000 2,716,512 (1,488) 0.1%
Totals $46,307,885 $46,438,207 $130,322 0.3%
GENERAL FUND
The General Fund is used to account for resources and expenditures that are available
for the general operations of city government functions,
Revenues
The revenues, available for allocation in the 2005/06 Fiscal Year General Fund Budget,
including inter-fund transfers, are anticipated to be $38,439,876. This is an increase of
$146,739 or 0.4% compared to last year.
Locallv Levied Taxes - The amount anticipated for ad valorem taxes includes no
increase and again adopts the same Unincorporated Municipal Services Area (UMSA)
rate as adopted by the County for the 1995/96 fiscal year. This represents the tenth
year without an increase, The ad valorem millage levy for fiscal year 2005/06 will be
2,2270, This will generate $13,998,032 and will be the lowest municipal tax rate in the
County. The City experienced a 21 % increase in the taxable assessed property values.
This can be attributed to continued growth and increases in the commercial and
residential tax base, The budget includes $1,877,000 from FPL franchise fees based on
the Interlocal Agreement with the County, Anticipated franchise fees, utility taxes and
unified communications tax make up the remainder of this category and are based on
growth in the number of residential and commercial establishments located in the City,
Licenses and Permits - The amounts for this revenue category are projected to be
$1,953,500. City Occupational Licenses and building permits are the major sources of
V
revenue, This is a decrease of $606,500 compared to the prior fiscal year which is
reflective in the anticipated decline of building permits,
Interqovernmental Revenues - Total revenues for this category are projected to
increase by $626,980 compared to the amount budgeted for 2004/05, The increase is
related to funding from the County for the Miami Gardens Drive Extension Project and
increased amounts from state shared and sales tax revenues,
Charqes For Services - Revenues relating to charges for services are anticipated to be
$86,000 more than the prior year's budget. This is primarily due to revenue from
recreational/cultural programs and Community Recreation Center fees.
Fines and Forfeitures - Total revenues projected for 2005/06 are $201,500, Revenues
from County court fines and code violations are included in this category,
Miscellaneous Revenues - Projected revenues are anticipated to be $10,000 less than
the amount budgeted for the prior fiscal year based on projected interest earnings.
Fund Balance - This represents under estimates of available resources, unspent
appropriations from the 2004/05 budget and amounts accumulated in reserves, This
amount is anticipated to be $10,239,606.
Non-Revenues - This represents transfers from the Street Maintenance, Charter School
and Stormwater Utility Funds to the General Fund,
Revenues by Source
Fund Balan.a
26.6%
Tranafara
2,3%
Int..govemmental
Revenu..
6,6%
C"..gaa For Servl.aa
2,3%
---~
~
~
Ad Valoram Tax..
36,8%
Utility Taxea
14,7%
VI
EXDenditures
The estimated 2005/06 General Fund expenditures contained within this budget total
$38,439,876 and are balanced with the projected revenues, Total expenditures are
$146,739 or .4% more than the 2004/05 fiscal year amount. The operating expenditures
have increased by $1,591,105, or 8,3% compared to the prior year.
CATEGORY SUMMARY
Increase %
CATEGORY 2004/05 2005/06 (Decrease) Change
Personal Services $11,037,548 $12,521,622 $1,484,074 13.4%
Contractual Services 4,466,750 4,348,000 (118,750) (2,7%)
Other Charges & Svcs. 3,139,199 3,343,194 204,075 6,5%
Commodities 447,544 467,650 20,106 4,5%
Other Operating Expenses 186,600 188,200 1,600 0.9%
Total Operating Expenditures $19,275,561 $20,868,666 1,591,105 8.3%
Capital Outlay 16,769,576 15,353,687 (1,415,889) (8.4%)
Transfer to Funds 2,246,000 2,217,523 (28,477) (1,3%)
Total Expenditures $38,293,137 $38,439,876 $146,739 0,4%)
Personal Services
Personal Services expenditures for employees have been budgeted to reflect a 3,5%
cost of living adjustment and a performance/merit increase amount that averages 3%
per employee. The performance/ merit program is based on a formal evaluation of each
employee and rewards accomplishments and performance rather than tenure, 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 employees is 168 compared to
162 in 2004/05 fiscal year. Each year the administration evaluates the service levels
and workforce requirements. This year this process produced a reduction of one full
time Planner position in the Community Development Department. This position has
been unfilled since last year. The per capita number of employees is significantly lower
than adjacent municipalities, This is due to the City's emphasis on privatizing major
functions of City services for greater productivity, Personal Services expenditures
increased by 13.4%, A major impact is attributed to increased pension contributions
($179,000),
Position additions are as follows:
. Public Safety Department - Added 3 police officers and 2 police service aides and
reclassified Sergeant position to Lieutenant to increase traffic enforcement efforts
and to address community growth, A total of 115 positions are included. Of that
number, 79 are sworn officers,
. Finance/Support SelVices - Added 1 accountant position to address increases in
workload requirements and to insure continued compliance with accounting and
audit practices.
VII
. Community Services Department - Added 1 recreation/cultural activities
programmer to provide for the expansion of cultural programs and recreation
activities for the community,
Operatina Expenses
The expenditures for contractual services are budgeted at $4,348,000 or 11,5% of the
General Fund budget. This is $118,750 less than the prior year. This can be attributed
to projected decreases in costs associated with building inspections and review,
Expenditures for other charges and services are budgeted at $3,343,194, which
represents 8,8% of the total budget. This category increased by $204,075 largely due to
increased insurance costs, equipment maintenance costs, additional cultural/recreation
programs and utilities. Expenditures for commodities are budgeted at $467,650, which
represents 1.2% of the total budget. Total costs associated with other operating
expenses are budgeted at $188,200 which represents .5% of the total budget.
Capital Outlay
This budget incorporates projects included in the first year of City's five year Capital
Improvement Program for 2005 - 2010. The CIP defines a long term plan of proposed
capital expenditures to address infrastructure needs and the maintenance of a desirable
high quality of life. A total of $3,519,125 has been budgeted in the General Fund for
Capital Outlay projects along with a $11,834,562 reserve to fund future projects.
Maior caDital outlav items, which are included in the General fund, are as follows:
. Waterways Park improvements . Aventura Founders Park Improve.
$1,000,000 215,000
. Police Vehicles . Transportation Improvements
346,200 620,700
. Computer Equipment . Equipment
373,950 203,275
. Beautification Projects . Country Club Dr. Tennis Court Improv,
83,500 70,000
. E911 Equipment . Community Center improvements
313,000 24,500
. Radio Purchase & Replacement . Government center Lighting,
219,000 50,000
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 $2,217,523 which is a decrease of
$28.477 compared to the prior year.
VIII
SUMMARY OF EXPENDITURES BY DEPARTMENT
GENERAL FUND
2004/05
GENERAL GOVERNMENT
City Commission $111, 922
Office of the City Manager 723,835
Finance Support Services 1,166,871
Legal 238,000
City Clerk 262,898
Total Gen, Gov't $2,503,526
PUBLIC SAFETY
Police
Comm, Development
Total Public Safety
$9,078,277
2,022.464
$11,100,741
COMMUNITY SERVICES
Total Community Services$4,366.454
OTHER NON-DEPARTMENTAL
Non-Departmental $1,306,840
Transfer to Funds 2,246,000
Capital Outlay 16,769,576
TOTAL
$38,293,137
2005/06
$ 114,587
769,807
1,280,720
256,000
274,236
$2,695,350
$10,335,035
1,812,516
$12,147,551
$4,634,766
$1,391,000
2,217,523
15,353,687
$38.439,876
Capital Outlay
39.9%
Non-Departmental---- "",
3.6%
Community Services
12.1%
IX
Increase
(Decrease)
O/OChanqe
$2,665
45,972
113,849
18,000
11..338
$191,824
2.4%
6.4%
9,8%
7,6%
4,3%
7,7%
1,256,758 13,8%
(209,948) (10.4%)
1,046,810 9.4%
268,312 6,1%
84,160 6.4%
(28,477) (1,3%)
(1,415,889) (8.4%)
$146,739
0.4%
City Commission
0.3%
Office of the City Manage
2.0%
Anance Support
3.3%
Legal
0.7%
City Clerk
0.7%
"",--Police
26.9%
. ,
, ,
Expansion of Services
The budget includes funds to expand City provided services as follows:
. Security and Safety of Residents - Police Services - Added 1 police officer and
reclassified one position from Sergeant to Lieutenant to address community growth.
Provides funding for the first phase of the implementation of the Department's E911
system to expedite emergency calls, Additional cost -$697,594,
. Traffic Enforcement and Management. - Police Services - Added 2 police officer
and 2 police service aides, Additional cost - $185,000,
. Mass Transit Shuttle Bus Service - Additional route and decrease in wait times
scheduled in March. Additional cost - $75,000.
. Cultural and Recreation Activities - Provide programs/events reflective of our
changing demographics - $80,000.
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 $12,300 is
anticipated in revenue for 2005/06, 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, Expenditures
will either be accounted for in the General Fund by designating specific expenditure
accounts in the Community Services Department and the Capital Improvement Program
or in this fund by designating specific operating line items or Capital projects, Revenues
are projected to be $1,453,415 for 2005/06, This is a decrease of $202,929 compared
to the prior year. The County Transit System Surtax is estimated to generate $763,980,
The funds will be used to provide enhanced transit system services, street lighting
improvements and fund road resurfacing projects,
Police Capital Outlav Impact Fee Fund
This fund was created to account for impact fees derived from new developments and
restricted by ordinance for Police capital improvements, This fund provides a funding
source to assist the City in providing police services required by the growth in the City,
The proposed Police Capital Outlay Impact Fee Fund for 2005/06 is $276,290, Major
capital outlay items include equipment purchases for the Police Department required by
growth.
x
Park Development Fund
This fund is used to account for revenues and expenditures specifically earmarked for
capital improvements to the City's park system. The fund will account for impact fees
derived from new developments and grant funds restricted by Ordinance for Park capital
improvement projects, The proposed Park Development Fund for 2005/06 is
$1,000,000, This amount will assist in funding the design costs and relocation of
overhead wires for the expanded Waterways Park,
Debt Service Funds
These funds were established to account for revenues transferred from the General
Fund and debt service payment expenditures associated with the long term financing of
the following bonds and loans:
FMLC 1999 Debt Service Fund - Established for the purchase of Founders Park, and
the permanent Government Center site and construction of the Government Center.
The proposed budget for 2005/06 is $1,358,000,
2000 Loan Debt Service Fund - Established for the construction of the Community
Recreation Center and the acquisition of Waterways Park. The proposed budget for
2005/06 is $511,000,
2002 Loan Debt Service Fund - Established for the acquisition of the property for the
Charter School and partially fund the Community Recreation Center. The proposed
budget for 2005/06 is $401,000,
FIFC Loan Debt Service Fund - Established for the construction and equipment of the
Charter Elementary school. The proposed budget for 2005/06 is $446,512.
The total budget for all Debt Service Funds is $2,716,512, which is $1,488 less than last
fiscal year.
Capital Construction Funds
These funds were established to account for bond and loan proceeds and expenditures
associated with various capital improvement projects, All projects are complete except
for the park land purchase for Waterways Park. Amounts remaining ($4,382,425) for the
Waterways Park land purchase will be reappropriated in 2005/06 to assist in the funding
of that project.
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.
Maintenance expenditures will be accounted for in the General Fund by designating
specific expenditure accounts in the Community Services Department. Transfers to the
General Fund will be made to reimburse the fund for actual expenditures made from the
designated expenditure accounts, This amounts to $212,353, Capital improvements to
the drainage system will be funded directly from the Stormwater Utility Fund in the
amount of $515,000, A reserve account to assist in funding future projects was
XI
established in the amount of $159,447. Revenues are projected to be $876,375 for
2005/06. It is recommended that the current rate of $2.50/ERU be maintained,
Police Offdutv Services Fund
This Fund was established to account for revenues and expenditures associated with
services provided by off duty Police Officers in private customer details to the various
businesses and condominium associations. The proposed Police Services Fund for
2005/06 is anticipated to be $330,000.
Summary
I am pleased to submit the detailed budget contained herein for Fiscal Year 2005/06,
The budget reaffirms the City Commission's commitment to developing a strong
financial base for the City while maintaining the lowest tax rate in Miami-Dade County.
Overall, the proposed budget maintains the quality and level of services currently
provided to the community. However, increases in key services to the community are
also included in the budget. 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 tenth year, no property tax increase. Adopts 1995 County UMSA millage rate
of 2.2270.
. Funds Phase I of the expanded Waterways Park project, which includes design
costs and the relocation of overhead electrical lines to allow construction to take
place in 2006 and provide more recreational and open space opportunities in the
community.
. Includes the City and County's portion ($816,000) for the Miami Gardens Drive
Extension Project which will improve traffic flow.
. Expanded recreational and cultural opportunities for all age groups at the
Community Recreation Center and other City facilities,
. Continues to provide an expanded Citywide Shuttle Bus Service with new routes at
no cost to the residents,
. Institutes first phase of establishing a City operated E911 system scheduled to be
operational in October 2006 to improve emergency response times.
. Proposes to improve traffic management by integrating video monitoring devices at
key intersections throughout the City,
XII
. Increases Police Department staffing to expand traffic enforcement efforts and
address community growth,
. Provides for $10,167,170 worth of capital improvements and $12,091,799 CIP
reserve. The City's infrastructure needs are addressed through a broad mix of
Capital Improvement projects, which will enhance the City's quality of life, and the
attractiveness of the City,
. Includes funds to expand the parking lot at Founders Park and upgrade the Country
Club Drive Tennis Courts,
. Continues Lease Book Program to address improvements to the book collections
and business materials at the Northeast branch of the Miami-Dade Library system,
. Continues to implement technology enhancements that develop our "Electronic
Government" to allow the public to interact more easily and conveniently with the
City and to automate City operations,
. Special Events such as July 4th, Founders Day, Veterans Day, Arbor Day, as well as
cultural programs and recreational activities are included.
. Provides resources to address the $179,000 increase in pension costs,
. Continues contracting most maintenance functions, engineering and inspection
services to the private sector.
. Funds police equipment needs from laptop computers to new police vehicles in the
amount of $918,200,
. Includes $515,000 to fund the installation of the north drainage system connector for
the Hospital district and seawall improvements on NE 213th Street.
The preparation and formulation of this document could not have been accomplished
without the assistance and dedicated efforts of all Department Directors and the
Director of Finance Support Services. All questions relating to the budget should be
referred to my attention, A Commission meeting will be held on July 21, 2005 to review
in detail, the proposed budget document.
XIII
Organization Chart
OlY a= A \ÆNTURA
legal Serviœs
PoIiœ
Patrd
CormuityRaiaticrs
Oirrinal investigaticrs
TrafficEllfaœrent
Etrergerc¡ Pre :mrl"ess
Acnirg
Zairg
B..ildirg Il'lSpErlicrs
0:x:Ie Enfaœrent
Eararic D:ivelq:xrent
Qnp:dicnal Uœnses
RraœlÞanrItirg
Pcrchasirg
RlskfIfaI~lent
InfarratiCJl M;mgerrent
Cormuity Focilities
Pa'kslB:el.tificatiCJl
ROI'JI\A3cianlv'airt
A.Jjic IJIb1<s
I\fass Transit
SpOOaI Bients
Rð:reaIioo'Qjtual
QB1er School
K-B SdlooI
Our Mission Statement
Our mission is to join with our community to make Aventura a city of the highest quality
and a city of excellence, We do this by providing RESPONSIVE, COST EFFECTIVE
AND INNOVATIVE local government services.
XIV
1-1
INTRODUCTION
Overview of Aventura
Aventura, one of Miami-Oade'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 two major South Florida airports and
two of the largest and most popular seaports in the world,
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 nearby and downtown Fort Lauderdale and
Miami are just 20 minutes away,
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 new $4 million 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 62,000 square foot state-of-the-art school serves 700
Aventura schoolchildren from kindergarten to 6th grade,
Aventura 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.
1-2
. ,
, -
Date of Incorporation
Form of City Government
City of Aventura, Florida
Demographics and Miscellaneous Statistics
November 7,1995
Area
Population per State Estimate *
Commission - Manager
3,2 Square Miles
28,207
Ethnic Distribution **:
White (Non-Hispanic)
Hispanic
73,1%
20,7%
African American
Other
1.7%
4.5%
Age Distribution **:
Under 2O
20-34
35-54
55-64
65+
11,0%
18,2%
23,5%
12,0%
35,3%
Average Household Size **:
Average Household size
Average Family size
1,79
2.45
Housing Occupancy **:
Total housing units
Owner occupied housing units
Renter occupied housing units
Seasonal, recreational and vacant
housing units
Full Time Employees
Public Facilities Located
within Corporate Limits:
Public Parks
Open Space Recreation (acres)
Public Libraries (Operated by Miami
Dade County)
Fire Stations (Operated by Miami
Dade County)
149
20,020
10,044
3,956
6,020
Public Tennis Center
Public Recreation Centers
4
29 *** Public Schools o
Charter Schools 1
Police Stations 1
Police Sub-stations
2
2
* State of Florida, Bureau of Economic & Business Research, Population is as of April 1, 2003.
**U,S, Census Bureau, Profile of General Demographic Characteristics: 2000 for Aventura,
Florida
***City of Aventura comprehensive plan
1-3
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: 77 Sworn Officers and 33 Civilians
~ Major Economic Drivers: Retail, medical
~ Number of Businesses: 2,738
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 members, being the Mayor and six
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
Ordinance, 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 matters to, and to
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
areas, The City Charter requires that two (2) Commissioners reside in the northern
1-4
. ,
, ,
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
Support Services, Charter School and Public Safety.
Privatization of Services
The following services are contracted to private contractors or vendor via performance
contracts:
.. Building Plans Review & Inspections
.. Road, ROW, Park & Median Maintenance
.. Engineering Services
.. City Attorney and Legal Services
.. Recreation Programming & Special Events
.. Community Center Operations
.. Solid Waste
.. Bus Service
.. Charter School teachers and educational program
Incorporation Accomplishments
.:. Highly Visible Police Department, Low Crime Rate - 77 Sworn Officers
.:. Strong and Growing Economic Base
.:. Lowest Tax Rate - No Increase for the Past 10 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
landscaping and bus service,
.:. "A" rated Charter School
.:. Community Recreation Center
.:. Government Center
roads,
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 twenty-eighth
municipality. Incorporation afforded residents the opportunity to improve the quality of
government services they receive and take control of the city's destiny. Since
incorporation, a great deal of progress has been made to accomplish the goals of
incorporation with the creation of our own police force, new and expanded parks and
recreation opportunities and citywide beautification projects. Aventura is governed by a
1-5
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,
~ Establishing a small number of operating departments that work closely
with the community,
~ Low taxes,
1-6
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 years expenditures.
The Budgetary Process is intended to be very valuable in communicating with the
Commission and citizens of the City,
Budget Process
The fiscal year for the City shall begin on the first day of October of each year and
end on the last day of September 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 Broward 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 of Aventura'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 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 1st.
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-
1-7
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 Support
Services 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,
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
1-8
the expendable trust funds type, Under the modified accrual basis of accounting,
revenues are recorded when susceptible to accrual, that is, when they are both
measurable and available. Available means collectible within the current period or
soon enough thereafter to pay current liabilities, Expenditures are generally
recognized under the modified accrual accounting when the related fund liability is
incurred. Exceptions to the general rule are principal and interest on general long-term
debt which is recognized when due.
The City applies all applicable GASB pronouncements as well as the following
pronouncements issued on or before November 30, 1989, unless those
pronouncements conflict with or contradict GASB pronouncements: Financial
Accounting Standards Board (FASB) statements and interpretations, Accounting
Principles Board (APB) opinions and Accounting Research Bulletins (ARBs),
During June 1999, the Government Accounting Standards Board (GAS B) 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 and Street Maintenance (120)
. Police Capital Outlay Impact Fee (140)
. Park Development (170)
1-9
The Debt Service Funds account for the servicing of general long-term and are
comprised of the following debit service funds:
. FMLC 1999 Debt Service (230)
. 2000 Loan Debt Service (240)
. 2002 Loan Debt Service (250)
. FIFC Loan Debt Service Fund (290)
The Capita/ Construction Funds accounts for the acquisition and/or construction of
major capital projects funded by bond or loan proceeds, Included in the budget is
the following Capital Projects Fund:
. 2000 Loan Construction (340)
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 Fund (410)
Funds Excluded from adopted Budget
The City owns and operates a Charter School which is accounted for in a separate
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
The City's financial policies, compiled below, set forth the basic framework for the
overall fiscal management of the City, Operating independently of changing
circumstances and conditions, these policies assist the decision-making process of
the City Manager and City Commission. These policies provide guidelines for
evaluating both current activities and proposals for future programs,
Most of the policies represent long-standing principles; traditions and practices that
have guided the City in the past and have helped maintain financial stability over the
last 9 years, They are reviewed annually as a decision making tool and to ensure
their continued relevance in an ever-changing environment.
1-10
Operating Budget Policies
1, The City will maintain at a minimum, an accessible cash reserve equivalent to eight
weeks of operating costs,
2, No new or expanded services shall be implemented without a corresponding revenue
source or the implementation of trade-offs of expenses or revenues at the same time,
This applies to personnel, equipment and any other peripheral expenses associated
with the service.
4. The City shall continue to support a scheduled level of maintenance and replacement
of its infrastructure,
5. The City shall support capital expenditures that reduce future operating costs.
Capital Budget Policies
1, Annually, the City will prepare a five-year capital improvement program (CIP)
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
capital improvement program, The City will maintain its physical assets at a level
adequate to protect the City' capital investment and minimize future maintenance and
replacement costs, The budget will provide for the adequate maintenance and the
orderly replacement of the capital equipment from current revenues wherever possible.
3, The City will provide sufficient funds to replace and upgrade equipment as well as to
take advantage of new technology thereby ensuring that employees have safe and
efficient tools to provide their service. It reflects a commitment to further automation and
use of available technology to improve productivity in the City's work force. The
objective for upgrading and replacing equipment includes: (1) normal replacement as
equipment completes its useful life, (2) upgrades to new technology, and (3) additional
equipment necessary to service the needs of the Charter School,
4. The City will use the following criterion to evaluate the relative merit of each
capital project. Capital expenditures will foster goals of:
a. Projects specifically included in an approved replacement schedule,
b. Projects that reduce the cost of operations.
c. Projects that significantly improve safety and reduce risk exposure.
5. 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 year and a value of $2,500 or more, or for office equipment $500 or more,
6, The City will coordinate development of the capital improvement program with 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
1-11
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 7,5% of the annual general fund revenue.
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
1. The City will deposit all funds received by 2:00 PM the next day.
2, Investment of City funds will emphasize preservation of principle; the objective will
be to match or exceed the yield of the State Board of Administration.
3, The City will collect revenues aggressively, including any past due amounts owed,
Reserve Policies
1. The City will maintain a fund balance of at least $8,000,000,
Accounting, Auditing, and Financial Reporting Policies
1, An independent audit will be performed annually.
2, The City will produce annual financial reports in accordance
Accepted Accounting Principles (GAAP) as outlined by the
Accounting Standards Board (GASB).
with Generally
Governmental
1-12
2005/06
BUDGET PREPARATION CALENDAR
DATE
April 5
RESPONSIBILITY
City Manager
All Department Directors
April 22
City Manager
April 22 All Department Directors
to City Manager
May 13 Finance Department
May 14 Finance Department
to City Manager
June 3
June 3 City Manager
to
June 30
July 8 City Manager
July 21 City Commission
City Manager
September 8* City Commission
September 22* City Commission
September 23 City Clerk
ACTION REQUIRED
Staff meeting is held to review budget
philosophy and develop overall goals,
objectives and performance indicators.
Staff meeting is held to distribute Budget
Request Forms and Budget Preparation
Manual. Forms will include budget figures
for previous fiscal years along with actuals for
six months of current year.
Completed budget estimates are submitted to
City Manager. Revenue estimates are
prepared.
Completion of departmental budgets to
include totals of all revenues and
expenditures submitted to City Manager.
Conducts departmental budget review
meetings, balances budget and prints
budget document.
City Manager's recommended budget
document and message are submitted to
City Commission.
Budget Review Meeting, adopt tentative ad
valorem rate to transmit to County for
notification purposes.
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.
October 1 All Departments New budget becomes effective.
* Dates subject to change based on School board and Miami Dade Commission meeting dates
1-13
Financing Programs and Debt Administration
The City currently has two outstanding long-term debt issues. At September 30, 2004,
the principal balance outstanding totaled $ 37,155,000.
The Florida Municipal Loan Council loan is secured solely by a covenant to budget and
appropriate the required debt service payments each year. The loan is structured the
same as a serial bond issue with principal payments on April 1 st and interest payments
on April 1 st and October 1 st of each year with the final maturity on April 1, 2029, Debt
service requirements average approximately $ 1,35 million per year over the thirty-year
life of the bonds. Interest rates range from 3.2% to 5,125% depending on maturity date,
The Series 2000 Revenue Bonds are bank qualified debt, secured solely by a covenant
to budget and appropriate the required debt service each year. This loan is structured
the same as a serial bond issue with annual principal payments due on October 1st of
each year and semi-annual interest payments on April 1st and October 1st. Debt
service requirements average approximately $ 510,000 per year over the twenty year
life of the obligation, The interest rate is 5.04%.
The Series 2002 Revenue Bonds were financed through the Florida Intergovernmental
Finance Commission. The loan is secured solely by the covenant to budget and
appropriate the required debt service payments each year. This loan is structured the
same as a serial bond issue with principal payments due August 151 and interest
payments due on February 1s1 and August 1st of each year. Interest rates range from
2,5% to 5,0% during the 30 year term of the financing. Debt Service requirements are
approximately $440,000 per year.
Cash Management
All funds, other than restricted cash held by fiscal agents resulting from borrowing
transactions, are centrally managed through the use of a pooled cash account. During
the year, all funds in the pooled cash accounts were held in an interest bearing
checking account collateralized through the State Treasury Public Depository program
or with the Florida State Board of Administration (SBA) investment pool. The checking
account and SBA investment pool are fully insured and immediately available and
considered as cash and cash equivalents.
With the exclusion of accounts held by fiscal agents, the total portfolio ranged from $7 to
$12 million,
Risk Management
The City is insured with the Florida Municipal Insurance Trust for liability, property and
workers compensation coverage. The liability limit under the policy is $ 5,000,000,
1-14
Property Tax Information
City Of Aventura, Florida
Assessed Value Of Taxable Property (1)
Date Of Incorporation (November, 1995) To Date (2)
1997/98
1998/99
Non-Exempt Non-Exempt Total
Real Personal Taxable
Propertv Property Valuations
$ 2,509,850,919 $ 95,280,080 $ 2,605,130,999
2,664,701,818 107,083,192 2,771,785,010
2,971,907,364 123,652,446 3,095,559,808
3,238,050,389 142,847,663 3,380,898,052
3,349,591,933 160,779,980 3,510,371,913
3,752,226,238 162,055,639 3,914,281,877
4,007,501,399 160,384,595 4,167,885,994
4,569,228,195 161,725,854 4,730,954,049
Fiscal
~
1996/97
1999/00
2000/01
2001/02
2002/03
2003/04
SOURCE: Miami-Dade County, Florida, Tax Coiiector
NOTES: (1) Fiorida Law requires aii p'operty 10 be assessed at current fair ma,ket vaiue,
(2) The City was incorporated du'ing the 1995/96 fiscal, The fi,st yea, that the Cily was aulhorized to levy ad
valo,em (p,operty) taxes was the 1996/97 fiscal yea"
CiTY OF AVENTURA, FLORIDA
ESTIMATED VALUE OF CONSTRUCTION
DATE OF INCORPORATION (NOVEMBER, 1995) TO DATE
($ in OOO's)
Eslimaled Value of Construction
Number Other
of New New than New
Fiscal Housing Housing Housing
~ Units Unils Units Total
1996/97 229 $ 55,756 $ 209,760 $ 265,516
(1)
1997/98 798 140,775 129,438 270,213
1998/99 365 109,823 57,229 167,052
1999/00 823 95,433 36,403 131,897
2000/01 689 122,617 43,181 165,798
2001/02 377 155,765 31,807 187,572
2002/03 1,079 152,424 83,247 235,671
2003/04 231 62,675 10,047 72,721
NOTE:
(1)
The Cily began processing building permits for construction within its
corporate limits in November, 1996, Prior to thai date, building permits were
processed by Miami-Dade County and information is not availabie for that
period, 1-15
Tax Rate Comparison
The City of Aventura has one of the lowest tax rates in Miami-Dade County, The
following table compares the tax rates of the cities located in Miami-Dade County:
Pinecrest
Doral
Palmetto Bay
UMSA
Bal Harbour
Miami lakes
Sunny Isles
Key Biscayne
Miami Gardens
Sweetwater
Virginia Gardens
Bay Harbor Island
Surfside
Coral Gables
Hialeah Gardens
North Bay Village
Hialeah
South Miami
Medley
Homestead
Biscayne Park
West Miami
Golden Beach
Miami Springs
EI Portal
North Miami
North Miami Beach
Florida City
Miami Beach
Miami Shores
Islandia
Opa locka
Miami
Indian Creek
, "t:Mnlââ.~
2.2270
2.4000
2.4470
2.4470
2,4470
2,9020
2.9120
3.3500
3,6060
3,6484
3,9487
4,8430
5,0000
5.6030
5.9900
6.1200
6,2123
7,1000
7,2130
7,2500
7,7500
7.9000
8.4950
8,5900
8,6515
8,7000
8,7322
8,7812
8.9000
9.2960
9.3751
9.4916
9,8000
10,1662
10.4500
Aventura
1-16
. ,
Where Your Tax Dollars Go
Inland Navigation Diat 0.2%
City of Aventura 10.3%
So. Florida Water Man. 2.8%
Everglades Project 0.5%
Miami Dade 45.7%
Components of Property Tax bill for 2004-05
Miami- Dade County
Miami-Dade County School Board
South Florida Water Management District
Florida Inland Navigation District
Everglades Project
City of Aventura
Total Millage Rate
9.8112
8.6870
0.5970
0.0385
0,1000
2,2270
21,4607
1-17
Comparison of Number of Employees
I
97/98
98/99
99/00
00/01
01/02
02103
03/04
04105
05/06
e
",ý,Police.
97/98 98/99 99/00 00/01 01/02 02103 03/04 04105 05108
City Commission 7 7 7 7 7 7 7 7 7
Office of the City Manager 5 5 5 5 5 5 5 5 5
Finance Support Services 8 8 8 9 10 10 12 11 12
Legal 0 0 0 0 0 0 0 0 0
City Clerk 2 2 2 2 2 2 2 2 2
Public Safety 72 83 92 95 102 108 108 110 115
Community Development 11 11 11 12 12 12 11 11 10
Community Services 6 13 17 17 17 16 16 16 17
Total 112 129 142 147 155 160 161 162 168
1-18
2-1
. ,
SUMMARY OF
ALL FUNDS
CITY OF AVENTURA
cc........, , d..,C"....,
SUMMAAYÓF ALL FUNDS'
2005/06
OPERATING & CAPITAL OUTLAY
REVENUE PROJECTIONS
2005106
COMMISSION
APPROVAL
General Fund $ 33,551,200 $ 36,163,466 $ 38,293,137 $ 38,439,876 $ 38,439,876
Police Education Fund 10,979 4,064 10,900 12,300 12,300
Transportation Fund 1,182,077 1,324,054 1,656,344 1,453,415 1,453,415
Police Impact Fee Fund 130,477 200,697 219,211 276,290 276,290
Park Development Fund 841,854 989,115 400,000 1,000,000 1,000,000
Debt Service Funds 2,151,532 2,728,818 2,718,000 2,716,512 2,716,512
Capital Construction Funds 11,763,445 4,161,665 4,391,222 4,382,425 4,382,425
Stormwater Utility Fund 2,910,555 827,897 1,258,946 886,800 886,800
Police Offduty Services Fund 397,521 419,791 415,000 330,000 330,000
SUBTOTAL REVelUES 52,939,640 46,819,567 49,362,760 49,497,618 49,497,618
Interfund Eliminations (2,269,299) (3,224,400) (3,054,875) (3,059,411) (3,059,411)
TOTAL REVENUES 50.670,341 $ 43.595,167 $ 4&.307,885 $ 46,438,207 $ 46,436,207
001
110
120
140
170
230-290
320-390
410
620
EXPENDITURES
3
L
Operating Expenditures:
City Commission $ 112,800 $ 104,550 $ 111,922 $ 114,587 $ 114,587
Office of the City Manager 601,786 623,404 723,835 769,807 769,807
Finance Support Services 967,616 1,079,132 1,166,871 1,280,720 1,280,720
Legal 238,300 325,514 238,000 256,000 256,000
City Clerk 244,869 240,135 262,898 274,236 274,236
Public Safety 7,755,328 8,938,643 9,504,177 10,677,335 10,677,335
Community Development 1,682,782 1,655,810 2,022,464 1,812,516 1,812,516
Community Services 3,933,384 4,107,850 4,560,454 4,886,526 4,886,526
Non -
2-2
Capital Outlay
City Commission $ $ $
Office of the City Manager 0 3,350 4,000 4,000 4,000
Finance Support Services 80,209 93,536 202,000 153,000 153,000
Legal 0 0 0 0 0
City Clerk 779 2,087 0 0 0
Public Safety 644,202 731,900 930,070 1,231,200 1,231,200
Community Development 3,533 23,125 30,750 22,775 22,775
Community Services 6,846,556 2,810,520 7,696,410 8,556,195 8,556,195
Charter School 0 152,890 4,100,000 0 0
Non - Departmental 6,098,246 66,971 250,000 200,000 200,000
CIP Reserve
2-3
CITY OF AVENTURA
,9~ECT ..
CODE' CATEGORY
1000/2999
3000/3999
4000/4999
5000/5399
5400/5999
, ..
Personal Services
Contractual Services
Other ChargeslSvcs
Commodities
Other Operating Expenses
2005/06
OPERATING & CAPITAL OUTLAY
,,;,2002103 ""~',, , 2004105::' "2OOSf!'6",;",,, 2005106
',ACTUAL. , "ACTÜÄL':: APPIÐÏ!~ C!TY MANA- C~~ISSlON
, " " , IÜJGET PROI'OSIIL"" 'ApPRovAL
$ 9,374,259 $10,696,834 $11,452,548 $ 12,851,623 $ 12,851,623
3,999,003 4,128,439 4,660,750 4,599,760 4,599,760
2,625,807 2,984,557 3,139,119 3,343,194 3,343,194
392,788 410,302 447,544 467,650 467,650
185,059 220,623 197,500 200,500 200,500
6000/6999 Capital Outlay $ 13,788,525 $ 3,892,735 $ 23,692,424 $ 22,258,969 $ 22,258,969
7000/7999 Debt Service 2,171,765 2,715,729 2,718,000 2,716,512 2,716,512
8000/8999 Transfer To Funds 110,000 0 0 0 0
TOTAL EXPEHJTlJœS 32.647,206 $ 25,049,219 $ 45,307,885 $ 46,438.207 S 45,438,207
COMPARATIVE PERSONNEL SUMMARY
2002103 2003/04 2004/05 2005/06
City Commission 7 7 7 7
Office of the City Manager 5 5 5 5
Finance Support Services 10 12 11 12
Legal 0 0 0 0
City Clerk 2 2 2 2
Public Safety 108 108 110 115
Community Development 12 11 11 10
Community Services 16 16 16 17
2-4
CITY OF AVENTURA
FUND BALANCE ANALYSIS
,'>
Beginning Balance/Carryover
Revenuea/Sources
Expenditures/Uses
Ending Fund Balance
SPECIAL REVellE F\NJS:
POLICE EDUCATION fIN)
Beginning Balance/Carryover
Revenues/Sources
Expenditures/Uses
Ending Fund Balance
TRANSPORTATION & STRæT MAINT. fIN)
Beginning Balance/Carryover
Revenues/Sources
Expenditures/Uses
Ending Fund Balance
POLICE CAPITAL OlITLA Y 1M PACT Fæ fIN)
Beginning Balance/Carryover
Revenues/Sources
Expenditures/Uses
Ending Fund Balance
PARK DEVB.OPMENT fIN)
Beginning Balance/Carryover
Revenues/Sources
Expenditures/Uses
Ending Fund Balance
CEBT SERVICE F\NJS
Beginning Balance/Carryover
Revenues/Sources
Expenditures/Uses
Ending Fund Balance
CAPITAL PROJECT F\NJS
Beginning Balance/Carryover
Revenues/Sources
Expenditures/Uses
Ending Fund Belance
STORMWA TB'{ lJTlLITY fIN)
Beginning Belance/Carryover
Revenues/Sources
Expenditures/Uses
Ending Fund Balance
POLICE OFF DUTY SERVICES FUIÐ
Beginning Balance/Carryover
Revenues/Sources
Expenditures/Uses
Ending Fund Belance
12,614,341 10,014,456 10,014,466
26,778,796 28,425,420 28,426,420
(28,063,631) (26,606,314) (26,606,314)
10,239,606 11,834,662 11,834,662
6,600 8,000 8,000
4,300 4,300 4,300
(10,900) (12,300) (12,300)
302,844 60,000 60,000
1,363,600 1,393,416 1,393,416
(1,666,344) (1,463,416) (1,4&3,416)
120,961 201,290 201,290
98,260 76,000 75,000
(219,211) (276,290) (276,290)
400,000 1,000,000 1,000,000
(400,000) (1,000,000) (1,000,000)
28,477 28,477
2,718,000 2,688,036 2,688,036
(2,718,000) (2,716,612) (2,716,612)
4,331,222 4,382,425 4,382,426
60,000
(4,391,222) (4,382,425) (4,382,426)
296,944 10,425 10,426
963,008 876,381 876,381
(1,054,671) (674,447) (674,447)
204,381 212,369 212,369
415,000 330,000 330,000
(416,000) (330,000) (330,000)
2-5
GENERAL FUND
2-6
CITY OF AVENTURA
SUMMARY OF BUDGg
2005/06
OPERATING & CAPITAL OUTLAY
The General Fund is used to account for resources and expenditures that are available for the
general operations of city government functions,
..,
" ,
....", ,
,'" " CATEG'ORv',," " ".........
Current Revenues
Transfers
,Ca,rryover, "
TOTAïit:Œi!ïiNj) ¡$
..
..,
DePMTMENT'
Operating Expenditures:
City Commission
Office of the City Manager
Finance Support Services
Legal
City Clerk
Public Safety
Community Development
Community Services
Non -
Capital Outlay
Office of the City Manager
Finance Support Services
Legal
City Clerk
Public Safety
Community Development
Community Services
Non - Departmental
CIP Reserve
Transfer to Funds
SUBTOTAL
GRANHOTAL
REVENUE PROJECTIONS
, , .. ' ..
2002/03 2003104 """,20,.""','"~5"2,OO,,,:,',,,"5f1N",,,', ,
. ,ACTUAL ""::~:~;:::":'~ëTUAL. "A~IÐ CITYM~,~GEft'"
, ' BUJGEI" .. ," PROi>oliÄ ;;,
22,578,001 23,590,978 $ 24,939,921 $ 27,553,532 $
1,140,537 984,614 838,875 871,888
9,832,662 11,587,874 12,514,341 10,014,456
$ ~;!31j@O $,~QiiQ3.~$I¡$¡ ~i~jj~M~$ '3 ¡A3íMít$ $,
, ,
, ,2005~6
'COMMIs:s'ON
'API'RovAL
27,553,532
871,888
10,014,456
38:439.87~
..
EXPENDITURES
'" ,:20C!im~:" ',.~~~~'" , ',',', ,';A;;"""'.,;:~~ED"~~~';;C.'ITY""',,' ...,.2...,,~, ',5IG' !"',', :, , ~IJC!5IO6,
'\CTÜÀL ' '" " ACTUAC:: rr-. ..."... "'c:~,~IŠS!~
, , "äij¡Öá PROPåSÂI:':'APPROVAL
112,800 $ 104,550 $ 111,922 $ 114,587 $ 114,587
601,786 623,404 723,835 769,807 769,807
967,616 1,079,132 1,166,871 1,280,720 1,280,720
238,300 325,514 238,000 256,000 256,000
244,869 240,135 262,898 274,236 274,236
7,401,996 8,537,561 9,078,277 10,335,035 10,335,035
1,682,782 1,655,810 2,022,464 1,812,516 1,812,516
3,933,384 4,107,850 4,366,454 4,634,766 4,634,766
0 3,350 4,000 4,000 4,000
80,209 93,536 202,000 153,000 153,000
0 0 0 0 0
779 2,087 0 0 0
544,031 663,858 831,820 1,052,700 1,052,700
3,533 23,125 30,750 22,775 22,775
2,488,782 2,309,152 1,111,400 2,086,650 2,086,650
245,183 165,792 4,350,000 200,000 200,000
1,128,762 2,254,886 2,246,000 2,217,523 2,217,523
1,128,762 $ 2,254,886 $ 2,246,000 S 2,217.523 S 2.217,523
20,829,863 5 23,563.815 5 38.293,137 $ 38,439.876 $ 38,439,876
...
2-7
CITY OF AVENTURA
" 'GE¡"¡~L FUND =001 <
CATEGORY SUMMARY
2005106
REVENUE PROJECTIONS
<,'.."" ",; '
01f)ECT
CÖDE
310000/319999 Loca lIy Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Rev.
340000/349999 Cha rges for Services
350000/359999 Fines & Forfeitures
360000/369999 Misc. Revenues
380000/389999 T ra nsfe r from Funds
399900/399999 Fund Balance
""",,,,' "","..,..,'" ..
"'2ò~',,' :zoiï5i0è:
, ~~ECI~~~"
16,347,306 17,788,520 19,326,401 21,847,032
3,360,171 2,146,913 2,560,000 1,953,500
1,914,880 2,406,350 1,890,520 2,517,500
568,643 698,532 798,000 884,000
216,458 218,757 205,000 201,500
170,543 331,906 160,000 150,000
1,140,537 984,614 838,875 871,888
9,832,662 11,587,874 12,514,341 10,014,456
TOTAL AVAILABLEGEH:RAL FUND
33,551,200 S
36,163,466 S
....
..
..,
..
OBJEg!'
CODE:,::;"
1000/2999
..
CAtEGORY' "
Personal Services
Contractual Services
Other ChargeslSvcs
Commodities
Other
9,025,317
3,999,003
2,625,807
392,788
10,298,271
4,128,439
2,984,557
410,302
3000/3999
4000/4999
5000/5399
5400/5999
~~
CDMM',~ION
APPRovAL
21,847,032
1,953,500
2,517,500
884,000
201,500
150,000
871,888
10,014,456
38,293.137 S 38,439,876 S 38,439.876
11,037,548
4,466,750
3,139,119
447,544
12,521,622
4,348,000
3,343,194
467,650
6000/6999 Capital Outlay
8000/8999 Transfer To Funds
TOTAL EXPBlDTlJ'ŒS
3,477,517 S
1,128,762
20,829.863 S
3,269,256 S
2,254,886
23,563,815 S
2-8
, ;:m~OO8IO6
ca~t~!SsION
ApPRcvAL
12,521,622
4,348,000
3,343,194
467,650
188,200
16,769,576 S 15,353,687 S 15,353,687
2,246,000 2,217,523 2,217,523
38,293.137 S 38.439,876 S 38.439,876
2-9
REVENUE
ESTIMATES
CITY OF AVENTURA
REVENUE PRO.JECTlON5
2005/06
" " d",:, '
OBJECT '<),,;¡::::C::;:.':' ,,'
CODE' .... 'CATEGORY
,I , ,
"..:,';',=:i:,::",:';"=:',:",~~¡¡ð~¿;, ,~:~'
3111000
3112000
3131000
3134000
3137100
3138000
3149000
3141000
3142200
Locallv Levied Taxes
Ad Valorem Taxes-Current
$11,757,001 $
7,000
1,730,400
27,000
248,000
25,000
1,957,000
3,080,000
,-
3143000
3144000
Utility Tax-Water
Utility Tax-Gas
$ 9,013,384 $ 10,054,175
61,712 89,071
1,572,399 1,822,466
26,850 31,013
243,496 303,354
32,454 19,322
1,910,430 1,838,738
2,991,383 3,068,941
20,100 9,000
447,411 521,788 460,000
27,687 30,652 35,000
,$,' j¡¡;M1;~,.~1¡1I!~;~~.'!!&~~;i!Øt$"
Ad Valorem Taxes.Delinquent
Franchise Fee-Bectric
Franchise Fee-Gas
Franchise Fee-Sanitation
Franchise Fee-Towing
Unified Communications Tax
Utility Tax-Bectric
Utility Tax-Telecomm unications
SUBTOTAL
3211000
3221000
Licenses & Permits
City Occupational Licenses
689,783 $ 611,576 $ 700,000 $
2,657,877 1,364,303 1,850,000
132,764
12,511 38,250 10,000
,$ ,~;;¡¡¡Ø¡1'!l,'I!,~A~~¡!!1~,'$,'~;¡¡¡¡Ø;þQø:":
3222000
3291000
Building Permits
Certificate of Occupancy
Engineering Permits
SUBTOTAL
13,998,032 $
7,000
1,877,000
28,000
257,000
25,000
1,957,000
3,187,000
13,998,032
7,000
1,877,000
28,000
257,000
25,000
1,957,000
3,187,000
476,000 476,000
35,000 35,000
21,$<It,~2$ 21,847,~2
650,000 $
1,200,000
100,000
3,500
:ti9$;$ØII , $'
Intergovernmental Revenues
3312200 Bulletproof Vests $ 14,523
3312450 Federal Grants 253,312
3312910 F8IIIA
3312550 Byrne Grant 31,000
3342006 Avent. Substance Abuse Prevo Gr.
3342003 Local Law. Block Grant 21,261
3342005 Em Management/EDC 41,897 226,112
3342006 Night E;¡es on Narcotics Grant 12,020
3344901 Maintenance Agreement Payment 8,677 8,500 8,500
3351200 State Revenue Sharing 255,612 284,964 263,000 313,000
2-10
650,000
1,200,000
100,000
3,500
, 1;$$3i$!!Ø
8,500
313,000
, ,
3351500 Alcoholic Beverage License 13,227 17,825 6,000 6,000 6,000
3351800 Half Cent Sales Tax 1,513,455 1,580,075 1,545,000 1,599,000 1,599,000
3374000 County- Miami Gardens Drive Ext. 566,000 566,000
3372105 Community Policing 20,806
3382000 County Occupational Licenses 25,622 44,062 25,000 25,000 25,000
SlBTOTAL S 1,914,880 $ 2,406,350 $ 1,890,520 $ 2,517,500 $ 2,517.500
Charqes For Services
3413000 Certificate of Use Fees $ 4,510 $ 5,040 $ 5,000 $ 5,000 $ 5,000
3419000 8ection Foling Fees 1,050 1,000
3419500 Lien Seach Fees 20,000 20,000
3421300 Police Services Agreement 302,227 377,928 487,000 487,000 487,000
3421700 FCIC Access Fee 12,450
3425000 Development Review Fees 61,224 69,051 30,000 30,000 30,000
3471000 RecJCultural Events 55,871 46,519 60,000 50,000 50,000
3472000 Parks & Recreation fees 1,972 6,774 18,000 30,000 30,000
3474000 Founders Day 4,560 44,990 50,000 50,000 50,000
3475000 Summer Recreation 25,595 50,000 100,000 100,000
3472500 Community Center Fees 124,779 122,635 95,000 110,000 110,000
3499000 Other Charges For Service 2,000 2,000 2,000
SlBTOTAL S 568,643 S 698,532 S 798,000 $ 884,000 S 884.000
Fones & Forfeitures
3511000 County Court Fones $ 213,033 $ 218,282 $ 200,000 $ 200,000 $ 200,000
3541000 Code Violation Fones 3,425 475 5,000 1,500 1,500
SUBTOTAL S 216.458 S 218,757 $ 205,000 $ 201,500 $ i
201.500 i
Misc. Revenues
3611000 Interest earnings $ 81,152 S 72,654 S 110,000 $ 115,000 $ 115,000
3644200 Sale of Assets 18,254 38,642 $
3661000 Developer Contributions/Streets 30,000 85,842
3699000 Misc. Revenues 41,137 134,768 50,000 35,000 35,000
I
SUBTOTAL $ 170,543 S 331,906 S 160,000 S 150,000 $ 150.000 '
Non-Revenue
3999000 Carryover $ 9,832,662 $11,567,874 $12,514,341 $ 10,014,456 $ 10,014,456
3811041 Transfers From Stormwater Fund 567,037 396,904 204,375 212,353 212,353
3811019 Transfer from Charter School Op o 15,100 30,000 30,000 30,000
3811012 Transfers From Transportation Ful 573,500 572,610 604,500 629,535 629,535
SlBTOTAL S 10.973,199 S 12.572,488 S 13.353,216 $ 10.886,344 $ 10'886'344
!
Total Available General Fund S 33.551,200 S 36.163,466 S 38.293,137 $ 38,439,876 S 38,439,876 ¡
2-11
REVENUE PROJECTION RATIONALE
LOCALLY LEVIED TAXES
3111000 Ad Valorem Taxes Current - Ad Valorem or property taxes are authorized by
Chapter 166, Florida Statutes, The Florida Constitution limits local governments to a
maximum of 10 mills of Ad Valorem taxation. The amount of revenue is based on the
tax rate multiplied by the assessed value of the City which is provided by the County
Property Appraisal Department. The amount is then budgeted at 95% of it's gross value
to allow for prompt payment discounts and other adjustments in accordance with Florida
Statutes. The City's assessed value as reported by the Property Appraisal Department
is $6,616,421,499, The 1995/96 fiscal year Unincorporated Municipal Services Area
(UMSA) millage was 2.2270. The City's 1996/97 to 2004/05 budgets adopted that same
rate without increase, The 2005/06 budget again adopts a millage rate of 2,2270, the
tenth year without an increase, New construction represented 30% of the increase in
the City's assessed value,
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.
3131000 Franchise Fee-Electric - A city may charge electric companies for the use of its
rights-of-way per Florida Statutes 166.021 and 337.401, Miami Dade County currently
has an agreement with FPL covering the area now incorporated as Aventura, as well as
the current unincorporated areas of the County, The County Commission, via an
interlocal agreement, has agreed to share these revenues with Aventura, The amount
projected is based on an assumed growth rate of 3.0%,
3134000 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.
3137100 Franchise Fee-Sanitation - The City issues solid waste franchises to the
private sector for all areas of the City, In addition a fee of 10% was adopted for the
private companies to utilize the City's rights-of-way, The amount projected is based on
historical collections and includes a growth factor.
3138000 Franchise Fee-TowinQ - The City awarded a franchise agreement for towing
services within our corporate limits during the 2002/03 fiscal year. The amount is based
on that agreement.
3141000 Utilitv Tax-Electric - Section 166,231(1)(A), Florida Statutes, authorizes a city
to collect Public Service or Utility Taxes, 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
2-12
projection is based on historical actual collections for the past three years plus a growth
rate of 3.5%,
3143000 Utility Tax-Water - Section 166.231(1) (A), Florida Statutes, authorizes a City
to collect Public Service or Utility Taxes, Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on water. The
City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The
projection is based on historical collections for the past three fiscal years plus a growth
rate of 3.5%,
3144000 Utilitv Tax-Gas - Section 166,231(1) (A), Florida Statutes, authorizes a City to
collect Public Service or Utility Taxes. 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 plus a growth rate.
3149000 Unified Communications Tax - Effective October 1, 2001, the Unified
Communications Tax replaced municipal utility taxes and franchise fees on all
telecommunication, cable and other communication services, The projection is based
on actual collections for the past fiscal year plus a growth rate,
LICENSES AND PERMITS
3211000 Citv Occupational Licenses -Pursuant to Chapter 205, Florida Statutes, the
City has adopted an ordinance imposing an occupational license tax for the privilege of
engaging in or managing any business, profession or occupation within the City, The
amount budgeted is based on actual collections in the 2002/03 fiscal year.
3221000 Buildinq Permits - Permits must be issued to any individual or business who
performs construction work within the corporate limits of the City. These permits are
issued for construction, such as plumbing, electrical, structural, mechanical, etc, The
fees are set by City Ordinance. The projection includes no increase over the 2002/03
levels,
3291000 Enqineerinq 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 2002/03 fiscal year and expectations for next year.
INTERGOVERNMENTAL REVENUES
3344901 Maintenance Aqreement Pavment - Funds provided by FDOT to maintain
Medians and Rights of Way along Biscayne Boulevard,
3351200 State Revenue Sharinq - Revenues received in this category represent base
cigarette tax and 8th cent motor fuel tax which are levied by the State, The portion
2-13
which comes from cigarette tax of approximately 63% of the total is deposited to the
General Fund, The remainder is deposited to the Street Maintenance Fund, The
amount budgeted is based on actual collections in the current fiscal year and a 3,5%
growth rate.
3351500 Alcoholic Beveraoe Licenses -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 population formula, The amount budgeted is based on actual collections
for the past two fiscal years and a 3,5% growth rate.
3382000 County Occupational Licenses - All businesses in the City must have an
occupational license from the County in addition to the City to operate a business within
the corporate limits of the County. A portion of the County's revenues are remitted to the
City,
CHARGES FOR SERVICES
3421300 Police Services Aoreement - This amount represents the amount to be paid by
Aventura Mall and the Tauber School for an increased level of services, The amount
represents the cost of the City providing additional officers pursuant to agreement with
both entities.
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, A small decrease is projected over the 2004/05 levels,
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,
3475000 Summer Recreation - This represents fees charged for participants in the
City's Summer recreation Program,
3472500 Community Center Fees - This represents membership fees and user fees
charged for the various programs provided at the Community Recreation Center.
3499000 Other Charoes for Services - Charges for services not otherwise classified,
2-14
FINES & FORFEITURES
3511000 Countv Court Fines -The City receives a portion of the revenues resulting from
traffic enforcement activities within its corporate limits, The projection is based on
actual revenues for the period,
3541000 Code Violation Fines - Revenues in this category are generated when the
owner of property within the corporate limits of the City violates a City code, Projection
is based on historical revenues.
MISC, REVENUES
3611000 Interest Earninas - 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
3999000 Carryover -This amount is derived by a comparison of all of the anticipated
revenues for the current period to all of the anticipated expenditures for the current
period. The excess of revenues over expenditures represents the carryover amount.
3811041 Transfer from Stormwater Fund - This represents reimbursement to the
General Fund to cover administrative and operating expenses relating to the
Stormwater Drainage system of the City.
3811012 Transfer from Transportation Fund - This represents reimbursement to the
General Fund to cover administrative and operating expenses relating to the Street
Maintenance functions.
2-15
2-16
CITY
COMMISSION
CITY OF AVENTURA
2005/06
,",'<' , ' ..
'DEPARTMENT DESCRIPTION'"
The City Commission is the community's legislative body which acts as the decision-making entity
that establishes policies and ordinances to meet the needs of the community on a proactive basis.
The City Commission is committed to providing the best possible professional government and the
delivery of quality service levels that reflect community priorities and maintain the quality of life for all
residents,
,,'," , ..
,',""",.........' ,.., , " '.., ,',",co...' : ,"'" ", 2öci~~¡;;.. 2003104..." , 2DO41O11 2_, ",':zI!OIIO8
;::iii::;";:':'&TEGORYRECAP' ",.,..:....,~"...",." 'A~~l." ,......¡¡:~~~:':::';::\~~£~,If:=' '~~~:
1000/2999 Personal Services 61,258 $ 57,498 $ 59,593 $ 59,593 $ 59,593
3000/3999 Contractual Services
4000/4999 Other Charges & Services 26,100 29,900 30,429 31,494 31,494
5000/5399 Commodities 4,528 1,937 4,300 3,700 3,700
5400/5499 OtherOperati~g Ex J~nses 20,914 15,215 17,600 19,800 19,800
',T!iti!loperatín~ExpenSés', '$. ' 112,800 J 104;550$ 111;922 $ H4;se7 $ , '114;687 ,
Position No.
0301
0401
0402
0403
0404
0405
0406
SUMMARY ,
Position Title
2002/03
2003/04
2004105
2005/06
Mayor
Commissioner
Commissioner
Commissioner
Commissioner
Commissioner
Commissioner
Total
7
2-17
, ,
CITY COMMISSION
2005/06
BUDGETARY ACCOUNT SUMMARY
001~101-511
PERSONAL SERVICES
1210
2101
2401
Commission Salaries
$
56,875 $
4,207
53,125 $
4,208
55,000 $
4,208
55,000 $
4,208
55,000
4,208
ACA
Worker's
4030
5101
5290
COMMODITIES
Office Supplies
Other
$
174 $
1,300 $
500 $
500
5410
5420
OTHER OPERATING EXPeiSES
Subscriptions & Memberships
& Seminars
$
2-18
CITY COMMISSION
BUDGET JUSTIFICATIONS
4030 Leqislative Expense - This account represents the $4,499 established per
Commissioner to offset expenses incurred in the performance of their official duties,
5410 Subscriptions & Memberships - The following memberships are included for
funding:
National League of Cities
Florida League of Cities
Dade County League of Cities
5420 Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in local government.
Florida League of Cities
National League of Cities
Miscellaneous Seminars
2-19
OFFICE OF THE
CITY MANAGER
2-20
CITY OF AVENTURA
2005/06
" " ",""""" DEPAr{'Ï:r.tENl DESCRIPTION' ,," ,
Maintain a City government structure that represents the needs of the community and provides
quality services in an efficient, businesslike and professional manner. Responsible for the overall
management of all functions and activities of the City's operations, preparation of annual budget
and 5 year CIP document and ensures the proper implementation of policies and ordinances
adopted by the City Commission, Provides recommendations and solutions to community
concerns. Utilizes customer service focus process to respond to citizen requests, Coordinates
personnel function for City operations,
OBJa::.t"
coDE 1«).
, ,
.. , ", ..,
...., , .., ....' ,
2DO31O4 " '~'i, 2IIO5IOä:';;o' ':;.;2006106
ACTUAL +;.::'(~~t::' CITY =~tJ:j':~f=::
1000/2999 Personal Services 496,417 508,126 563,685 601,057 601,057
3000/3999 Contractual Services 38,379 51,899 52,000 52,000 52,000
4000/4999 Other Charges & Services 54,907 54,400 88,550 97,250 97,250
5000/5399 Commodities 3,596 2,050 5,600 5,500 5,500
5400/5499 Other Operating Expenses 8,487 6,929 14,000 14,000 14,000
Totalo leraiitig $i~1i$'$ " $, ': 801;711$ $ $23;404 $ ~ 72;i,S35 $:': 769,807,..$ '789,S07 '
Position No. Position Title 2002103 2003/04 2004105 2005106
0101 City Manager
0201 Secretary to City Manager
0701 Assistant to City Manager
0701 Assistant to City Manager/Personnel Officel 0 0 0
0801 Receptionist/Inform. Clerk 1 1
0601 Capital Projects Manager
Total 5 5 5 5
2-21
Office of the City Manager
Organization Chart
City Manager
Î
City Manager's Capital Projects Assistant to City
Secretary Manager Manager/Personnel
Officer
Receptionist!
Information Clerk
2-22
CITY OF AVENTURA
2005106
, , , """"'OEÍJEcTIVËS:H"
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 15th of each year.
3. Oversee customer service functions by all Departments to ensure timely response or resolution
of citizen requests,
4, Coordinate, control and monitor the activities of all City Departments and operations,
5, Interact with community organizations and associations to increase public awareness of City's
various programs, facilities and services.
6. Update five year Capital Improvement Program document and submit to the City Commission by
May of each year.
7. Effectively administer the budget priorities and goals established by the City Commission.
8. Continue to host Community Oriented Police Briefings comprised of condominium and business
representatives to interact with Police Department.
9, Coordinate and oversee the City's Charter School operations,
10, Oversee and coordinate capital projects,
11, Issue newsletters and annual report to the public and maintain City Web Pages,
12, Supervise capital budget projects and the implementation of services.
13. Maintain effective personnel system to allow for timely recruitment and hiring of employees,
Citizen Requests & Inquires
Commission Requests
Community Meetings Attended
Agenda Back up Items Prepared
No. of Newsletters & Reports Issued
Annual Budget & CIP Prepared
School Budget
Quarterly Progress Reports
Capital Projects Oversight
Capital Projects Completed
City Manager Briefing Reports
Number of New Hires
,,¡:;: Þ.CTUAL "ÁCtUÄL,":PRO.JECTED
',' 2002Ìõ3'"'tiiii¡::i'/2óO3Îô:4"""""'~'_O5
113 96 105
31 29 35
41 35 35
102 122 130
5 5 5
2 2 2
1 1 1
4 4 4
23 20 21
23 20 20
0 12 12
0 7 10
2-23
"ti"ES'nl't'!~I9
2ÖiïíilÖ6:
105
35
35
130
5
2
1
4
19
19
12
10
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2005/06
BUDGETARY ACCOUNT SUMMARY
001~501-512
PERSONAL S8WICES
1201 Employee Salaries 374,743 $ 376,306 $ 396,550 $ 420,165 $ 420,165
1401 Overtime 142 0 0 0 0
2101 FICA 21,575 22,173 24,822 26,629 26,629
2201 Pension 52,823 54,858 62,036 63,799 63,799
2301 Health, Life & DIsability 41,779 49,135 70,580 78,151 78,151
2401
CONTRACTUAL S8WICES
3140 Background-New Employees
3180 Medical Exams-New Employees
3170
OTI-IR CHARGES & S8WICES
4001 Travel & Per DIem $ 3,496 $ 1,167 $ 5,000 $ 5,000 $ 5,000
4040 Administrative Expenses 218 0 600 600 600
4041 Car Allowance 7,200 7,200 7,200 8,400 8,400
4101 Communication Services 1,500 1,531 1,900 1,900 1,900
4650 R&M-Office 0 0 150 150 150
4701 Printing & Binding 986 506 2,200 2,200 2,200
4710 PrintinglNew.sletter 37,066 38,956 42,000 53,000 53,000
4910 Advertising 0 0 23,500 20,000 20,000
4815 Web Maintenance
COMMODITIES
5101 Office Supplies 3,163 $ 2,015 $ 4,000 $ 4,000 $ 4,000
5120 Computer Operating Supplies 355 0 1,100 1,000 1,000
2-24
5290
5410
5420
5450
5901
OTHER OPERATING EXPBlSES
Subscriptions & Memberships
Conferences & Seminars
Training
, ,
6,018 $
2,435
0
6,076 $
725
0
5,000 $
3,500
5,000
5,000 $
3,500
5,000
5,000
3,500
5,000
2-25
OFFICE OF THE CITY MANAGER
BUDGET JUSTIFICATIONS
3170 Lobbvist Services - Costs associated with retaining a professional lobbyist to
foster the City's position at the state and county level.
4710 Printina/Newsletter - Represents the cost of printing various documents,
informational newsletters and annual report to the residents.
4815 Web Paae Maintenance - Costs associated with maintaining and updating the
City's Web Page including placement of agenda package on Web,
5410 Subscriptions & Memberships - This line item is used to fund memberships
with professional organizations and subscriptions,
Florida City & County Manager's Association
International City Management Association
American Planning Association
Government Finance Officers Association
International Personnel Manager Association
Florida Personnel Managers Association
American Society of Public Administration
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
National League of Cities
Miscellaneous Management Seminars
IPMA or other Personnel Related
2-26
2-27
~ "
e~ 01 & rÞ~
FINANCE
SUPPORT
SERVICES
CITY OF AVENTURA
2005/06
To provide overall financial and support services to the organization which includes accounting, cash
management, purchasing, risk management, information management, financial planning and
budgetary control.
1000/2999 Personal Services 703,539 808,652 929,771 1,042,620 1,042,620
3000/3999 Contractual Services 109,311 95,676 65,500 62,000 62,000
4000/4999 Other Charges & Services 119,517 132,324 131,300 138,600 138,600
5000/5399 Commodities 24,343 23,739 25,500 24,300 24,300
5400/5499 Other
Pos. No. Position Title 2002103 2003/04 2004105 2005106
1001 Finance Support Services Dir. 1
3001 Executive Assistant/Risk Mgm. Coordinator 0 0
3001 Executive Assistant 1 1 0 0
1201 Accountant/Bookkeeper 1 1 2
1101 Human Resources/Risk Mgr. 1 0 0
1301 Purchasing Agent
1401 Network Administrator
1402 Network Administrator
1501 Controller 0 1 1
3201 Customer Service Rep. I 1 0 0
3601 Customer Service Rep. II 2 2
7002 Webmaster/Communications Specialist 0
7001 Information Systems Manager 1 1
Total 10 12 11 12
2-28
Finance Support Services Department
Organization Chart
Director of
Finance Support
Services
Risk Management
Execull,. AssiatanURlsk
Manage' Coordinator
Controller
Information Systems
Manager
Acco nting
Informatìo Management
2 Accountants
(2) Network
Administrators
(1) Webmaster
2-29
CITY OF AVENTURA
.. .. ........ ...., ,
" FlNANCESUPþORT SERVICES
2005/06
" OBJECTIVes....
1, Maintain investment practices at 100% of idle funds.
2, Issuance of Comprehensive Annual Financial Report by March 31 of each year.
3, Obtain GFOA Certificate of Achievement,
4, Prepare and update Purchasing Manual.
5. Maintain computer networks to allow for effective sharing of common files, schedules and E-
mail.
6, Maintain automated purchase requisition/purchase order process to allow data entry by
departments,
7. Process all approved invoices within ten working days,
8. Maintain effective risk management function,
9, Implement and maintain a central computer system that serves the information management
needs of all departments,
10. Process bi-weekly payroll and associated reports on a timely and accurate basis,
11. Budgetary reports submitted to City Manager prior to the 20th of next month.
12. Maintain insurance coverage at appropriate levels,
, .. ",......."""""",....,_.."......_..",~...."..,-............,..,.... ......,.. ...."..", ,.. ..",
"'-' """"'."""""""""':':,,:;¡,ii":!<i',";""'_""""'p ,~9~,g.¡,ë';,WORKLOAD INDICATORS,..," ',' " ""
Average Dollar value of investments (in millions)
Interest Earnings (in thousands)
Issuance of Annual Financial Report prior to 3/31
GFOA Certificate of Achievement Awarded
Purchasing Manual Prepared/Updated
% of time computer network operational
% of purchase orders issued within 2 days of approval
% of Checks Written Within 10 Days of Invoice Date
Number of Work Stations Supported
Annual Review of Insurance Coverage
2-30
'::":,,:¡\f'~.""""
":,::""'2002103
15.0
225
1
1
1
99
97
97
134
1
, EIIrl~~~
2DD5iD6
11.0
180
1
1
1
99
97
97
180
1
FINANCE SUPPORT SERVICES
2005/06
BUDGETARY ACCOUNT SUMMARY
001-1001-513
PERSONAL SERVICES
1201 Bnployee Salaries $ 506,945 $ 588,398 $ 654,594 $ 745,889 $ 745,889
1401 Overtime 136 o 2,000 1,000 1,000
2101 FICA 37,047 42,924 50,076 57,061 57,061
2201 Pension 64,578 78,625 88,370 100,695 100,695
2301 Health, Life & Disability 80,722 91,013 116,392 123,351 123,351
2401 Worker's Compensation 6,796 4,897 3,339 4,625 4,625
2501
CONTRACTUAL SERVICES
3130 Computer Programmer 4,950 5,000 5,000 10,000 10,000
3180 Medical Exams-New Bnployees 1,823 697 o o o
3190 Prof. Services 58,273 31,798 10,000 6,000 6,000
3197 Risk Management Consultant 5,725 2,375 12,000 6,000 6,000
3201
OTHER CHARGES & SERVICES
4001 Travel & Per Diem 3,532 $ 2,914 $ 12,000 $ 12,000 $ 12,000
4041 Car Allowance 7,800 7,800 7,800 7,800 7,800
4101 Communication Services 6,174 3,696 4,500 4,800 4,800
4650 R&M- Office Equipment 69,959 73,744 93,000 99,000 99,000
4701 Printing & Binding 5,697 8,193 6,000 7,000 7,000
4910 Advertising 26,355 35,328 7,500 7,500 7,500
4990
COMMODITIES
5101 Office Supplies $ 6,330 $ 6,989 $ 6,000 $ 6,000 $ 6,000
5120 Computer Operating Supplies 17,822 16,429 18,500 18,000 18,000
5290
2-31
5410
5420
5450
5901
OTHER OPERATING EXPENSES
Subscriptions & Memberships
Conferences & Seminars
Training
2,922 $
1,450
4,905
4,299 $
2,195
2,644
3,800 $
5,000
5,000
4,200 $
5,000
3,000
4,200
5,000
3,000
2-32
FINANCE SUPPORT SERVICES
BUDGET JUSTIFICATIONS
1401 Overtime - Represents the amounts paid employees for hours worked beyond
the normal work week during periods of unusually high activity in the Department.
Amount is based on current usage levels,
2501 Unemplovment Compensation - Represents reimbursement to the state for
unemployment compensation claims for all Departments,
3130 Computer Proqrammer - Represents costs of modifications to existing
computer programs to enhance capabilities.
3190 Other Professional Services - Includes the costs relating to the formation of the
Police Defined Benefit plan has been charged in prior years. Any costs relating to
review for other employee pension plan would be charged to the account next year.
3201 Professional Services Auditor - Represents the estimated cost of an audit firm
performing the City's year end financial audit. Includes the cost of single audit and
possible change in auditors pursuant to RFP.
4001 Travel & Per Diem - Costs of employees attending conference and seminars in
order to stay current in their field,
International GFOA or FICPA Conference (2)
Florida GFOA Conf or Institute (3)
Computer related courses for certification
Fla Govt or other purchasing
Risk Management or related
Seminars for other Personnel
4101 Communication Services -Includes telephone, nextel and pager services for
department personnel.
4650 R & M Office Equipment - Includes maintenance and support of the IBM AS
400 and software and equipment purchased from HTE as well as other major
hardware maintenance paid directly to IBM or other vendors. Includes addition of
Cisco Networking equipment, advanced antivirus and hosting & e-mail services,
4910 Advertisinq - Includes the costs of advertising for all notices of bids and RFPs,
5120 Computer Operatinq 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
Other
2-33
5410 Subscriptions & Memberships - This line item is used to fund memberships with
professional organizations and subscriptions.
Government Finance Officer Association
Florida Government Finance Officer Association(2)
Oade/Broward Government Finance Officer Association
Florida Institute of CPA's
Florida Government Purchasing Association
Information Systems Memberships
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 local government
finance/purchasing/information systems and personnel as follows:
International GFOA or FICPA Conference
Florida GFOA (2 employees)
Fla Govt or other purchasing related
Computer related courses for certification
Seminars for other Personnel
5450 Trainino - Ongoing training for all personnel in the department.
2-34
2-35
LEGAL
CITY OF AVENTURA
2005/06
To provide legal support and advice to the City Commission, City Manager, Department Directors
and advisory boards on all legal issues affecting the City.
OBJB:T ':,:'/'
CODE NO:,' '
, ,"""',',",".. ,"
,:",:" ' """"""'1002lœ"'..,...."::'
\,j'~i~<"~'¡~:::i~¡::;:!j,~~~,~,~fj¡¡¡;':?~~¡
""'20O4.tIIIi"",:,':'21io5iØ6" ""<'":,,,!,,::,~~,
",..ROV~;'ri~:~¡~~: COMMI~!~
"BUDGET ,:' ,,::" P~L" APPRò\iAL
,,;,
1000/2999
3000/3999
4000/4999
5000/5399
5400/5499
Personal Services
Contractual Services
Other Charges & Services
Commodities
Other Operating Expenses
Total Operating Expen.e.
$
$
$
235,587
320,514
233,000
251,000
251,000
2,713
238,300 S
5,000
325.514 S
5,000
238,000 S
5,000
25&,000 S
5,000
25&,000
CITY OF AVENTURA
2005106
1, Ensure that the various rules, laws and requirements of state, local and federal govemments 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,
5. Assist the City Manager with the various govemment startup requirements,
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.
5, Quarterly reports,
2-36
LEGAL
2005/06
BUDGETARY ACCOUNT SUMMARY
001-0601-514
3120
3301
CONTRACTUAL SERVICES
Prof, Services - Legal
Court Costs & Fees
234,718 $
320,036 $
230,000 $
250,000 $
250,000
OTH~ OPERATING EXP8'lSES
5901
LEGAL
-- -.."---......,,..- ,,- ,..
BUDGET JUSTIFICATIONS
3120 Professional Services Leaal - Represents the estimated cost of maintaining the
contracted City Attorney arrangement with the firm of Weiss Serota Helfman Pastoriza
& Guedes and Leibowitz & Associates, PA to perform legal services required by the
City Commission and City Manager.
2-37
2-38
CITY CLERK'S
OFFICE
CITY OF AVENTURA
2005/06
, "", , DEPARTMENTDi;$CRlPTION" ','", '"
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.
,,' " "..O"
..,O', "","",
.., ........,.. "....O'.." O'....
,;,;>"""",:;;¡:i:"'¡:"', ,;",;",,;,:,:':¡¡:;;:',~~ " 2003104., 20041D5 ,,2oœ1O8 2OCI5f!I8,:
OBJECT,.. """'.""""",,, ':':,' "'""",m.....", "Äë~[;¡.:;;::;¡::;!::~q~;:::':"::"'¡;~~;,;ciR:~~~~;"CCMMISII\~,
coœNOi' >CÂrEGORYRECAP,' " , .. :EIIJDGEI',' PROPOBAL;,:"APPROVAL
1000/2999 Personal Services 152,963 $ 168,886 $ 160,798 $ 172,636 $ 172,636
3000/3999 Contractual Services
4000/4999 Other Charges & Services 85,587 65,631 94,400 93,900 93,900
5000/5399 Commodities 3,358 3,483 4,400 4,400 4,400
5400/5499 Other
Pos. No.
0501
3101
Position Title
City Clerk
Clerk Typist/Imaging Tech.
2002103
2003/04
2004105
2005/06
Total
2-39
City Clerk's Office
Organization Chart
City Clerk
Clerk Typist/Imaging
Technician
2-40
CITY OF AVENTURA
2005/06
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, certificates and welcome letters to new
residents,
5. To administer the publication, maintenance and distribution of the Code Book, supplements
and indexing of minutes.
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,
No, of Sets of Minutes Prepared
No, of Public Notices Prepared
No, of Legal Advertisements Published
No, of Ordinances Drafted
No. of Resolutions Drafted
No. of Lien Requests Responded To
No. of Welcome Letters Prepared
No. of Agenda Packages Prepared/Distributed
No. of Agenda Recaps PreparedllDistributed
No, of Code Enforcement Hearings Scheduled
2-41
. ,
, ,
,.,Ac:!~L
2002103,.
59
42
29
6
35
1080
638
32
11
2
ACTUAL
2003104
54
46
28
4
24
1039
732
39
15
1
PROJECTED
2004105
55
50
40
6
25
800
650
30
11
5
E!STI~A TED
2005J08
45
50
40
6
25
850
650
30
11
5
'<,
CITY OF AVENTURA
CITY CLERK'S OFFICE
2005/06
BUDGETARY ACCOUNT SUMMARY
001-0801-519
2002103
ACTUAL
OBJB:T;!:'
COlE 10.
,""
20!~
, CITYMA~~
i:r PROPÔŠÀL
P~ONAL S~ICES
1201 Employee Salaries
1401 Overtime
2101 FICA
2201 Pension
2301 Health, Life & Disability
2401 Worker's
$ 119,034 $ 132,721 $ 121,370 $ 129,957 $ 129,957
498 218 300 300
9,336 9,526 9,285 9,942 9,942
13,354 14,555 16,385 17,544 17,544
10,364 11,448 13,139 14,088 14,088
OTt£R CHARGES & S~ICES
4001 Travel & Per Diem $ 3,643 $ 2,861 $ 4,500 $ 4,500 $ 4,500
4041 Car Allowance 2,400 2,400 2,400 2,400 2,400
4701 Printing & Binding 1,895 1,561 3,500 3,000 3,000
4730 Records Retention 1,278 0 5,000 5,000 5,000
4740 Ordinance Codification 2,976 1,014 4,000 4,000 4,000
4915 8ection Expenses 33,302 9,222 35,000 35,000 35,000
4911
COMMODITIES
5101 Office Supplies 2,962 3,334 3,000 3,000 3,000
5120 Computer Operating Supplies 347 74 600 600 600
5290
OTH:R OPERATING EXPENSES
5410 Subscriptions & Memberships $
5420 Conferences & Sem inars
5450
2-42
CITY CLERK
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 and National league of Cities Conferences,
4730 Records Retention - Costs associated with
records management program.
imaging of records to maintain
4740 Ordinance Codification - Costs associated with the official codification of City
Ordinances.
4911 leqal Advertisinq - 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
Florida State Statutes
2-43
PUBLIC SAFETY
2-44
CITY OF AVENTURA
2005/06
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,
:::;>¡+'i\"i:";'~ï"'i:~ ..
",
2O06JO8!; 20061D6
,:",~~ê~h;¡;;¡;êêMMI~I~
PROPOSAL' ÄI'PROÏfÄl
, "..,
1000/2999
3000/3999
4000/4999
5000/5399
5400/5499
Personal Services
Contractual Services
Other Charges & Services
Commodities
Other
$ 6,484,791 $ 7 ,478,986 $ 7,968,033 $ 9,172,185 $ 9,172,185
37,161 79,294 105,000 98,000 98,000
507,531 586,300 592,500 627,100 627,100
320,807 348,726 352,244 376,250 376,250
Pos. No. Position Title 2002103 2003/04 2004105 2005/06
0901 Police Chief
3002 Executive Assistant
2501 Deputy Chief of Police
2201-2203 Captains 3 3
2201-2203 Lieutenants 0 0 0
2601 Commander 1 1
2301-2310 Sergeant 8 10 10
2001-2055 Police Officers 57 57 56 58
2901-2902 Crime Scene Tech 2 2 2
2801-2807 Police Service Aides 7 7 7
2101-2105 Detectives 4 4 5
6201 Crime Prev Specialist
6301 Records Supervisor
6901-6902 Records Clerk 2
6501 Clerk/Data Entry
3701 Crime Analyst
2-45
3501 Dispatch Supervisor 1 1 1 1
2701-2710 Dispatcher 10 10 10 10
3401-3404 Administrative Ass!. 4 4 4 4
6401 Victim Advocate 1 1
7501 Fleet Manager/Quartermaster 1
Total 108 108 110 115
City of Aventura Police Department
Fiscal Year 2005 - 2006
Uniform Services
Special Services
Admin. Services
1 Captain
1 Uautanan"
1 S."",nt
6 Pa'~1 Se",ean"
32 Pa'~1 Offi""
1 Pa'",' am",,'
1 Mall S.",.",
gMaIiOffi""
1 SCU Co",o,a'
2 SCU Offi"'"
7 PSA',
1 Captain
1 S.'g.'"
1 TmfficCo",o,"1
4T,afficQffi""
2 T..mc Offica..
2PO,'0'
, Comm, Patrol Offi""
1 Maona Pa'rol
2 School Re,ou",. Offi""
1 Com. Pre,ention Spadali"
2 Admin, Asoi,tan'
1 Command"
1 Olapatcli SUp.M'O'
10 Di'patcli."
1 Reco,," Supeovi""
2 R.co,"' CI.""
1 Data Enl", CI.",
1 Come Anal",
1 FI."Mg,'
Quarta""a".,
1 Poli" Offi",
(Admini",,",.)
. . Naw poait;on
. . New poait;on
2-46
Investigative Services
1 Captain
1 Sa",.an'
5 Detac",aa
2 C,im. S"ne Technici",
1VOCA
2AdminA..i"an'
CITY OF AVENTURA
PUBLIC SAfEŸŸDEPARTMENT
2005/06
" ,
,
1, Implement Phase I of the video monitoring project. Improve traffic management through
enforcement, engineering and maintaining a liaison with FOOT and Miami-Dade County,
2. Continue preparations for reaccreditation, Review Procedural Directives, place documentation of
compliance to file and keep current all required reports and inspections, Complete self assessment
and mock in August 2005,
3, Complete study and begin implementing E911 system.
4. Explore adding other police agencies to the radio system and continue joint programs that were
previously put in place like the radio project, SWAT & prisoner transport,
5. Continue participating in Homeland Security planning, training and intelligence, Create CERT
teams and disaster training for high rise buildings.
6, Conduct customer service surveys of residents, businesses and victims of crimes.
7. Acquire grant money to expand video pre-file conferencing and implement electronic subpoena
system,
8. Hire necessary personnel and staff all positions to maintain service levels and provide greater
visibility,
9, Maintain a partnership with the community through Crime Prevention and Community Policing,
Work with residents, businesses, organizations and associations to solve problems.
10. Participate in community programs and community involvement activities, Conduct community
presentations with an emphasis on safety for children and senior citizens,
11, Provide two full time School Resource Officers for the Charter School and Tauber School.
, ",::""~<",..""",,,..,:
.... ,...... ,....
, PERF6ßMÀt\lCEwÒRKÜ)~D,iNDJCAro~!S:;,'" "'"
ACTUA~",:",.i.'::":~'~Iþ:""
,2002103/"":':' ":":2003104
8320 8320
100% 40%
15 13
II
Man-hours Assigned to traffic flow Issues
Progress Toward Nationai Reaccreditation
Personnel Hired
Progress toward E911 Cenler
Manhours Assigned 10 Community Policing
Progress Toward Emergency Management Programs
Communily Programs
Communily Presentations
Community InlAJlvemenl Aclilities
Manhours Assigned to School Resources
Cails for Service
Arrests
Accidents
Traffic Citations
Parking Citations Issued
Part 1 Crimes Reported
Customer Service Sun.eys
2-47
6240
100%
10
50
24
2080
23142
2463
1614
9714
1452
2636
800
6240
100%
34
28
21
4160
23104
2106
1823
9809
1619
2181
1000
..
PROJECTED
2004105;,<'"
10400
90%
12
10%
8320
100%
50
22
17
4160
24000
2000
1800
12000
1200
2400
800
....,
,~ri!\',~!~
""'2ÖÖ6iÖ&
10400
100%
12
50%
8320
100%
12
50
24
4160
24000
2000
1800
12000
1200
2400
800
CITY OF AVENTURA
PUBLIC SAFETY
2005/06
BUDGETARY ACCOUNT SUMMARY
001-2001-521
;"",,""""',..'
P~ONAL S~ICES
1201 Employee Salaries $ 4,100,332 $ 4,577,015 $ 5,039,552 $ 5,825,883 $ 5,825,883
1390 Court Time 33,161 36,558 40,000 42,600 42,600
1401 Overtime 288,486 339,096 300,000 325,000 325,000
1410 Holiday Pay 83,723 98,899 79,000 81,327 81,327
1501 Poliee Incentive Pay 45,088 51,725 50,000 57,420 57,420
2101 FICA 373,015 371,813 389,359 450,073 450,073
2201 Pension 544,607 709,195 726,721 885,226 885,226
2301 Health, Life & Disability 724,675 872,708 977,118 1,100,354 1,100,354
2401
CONTRACTUAL S~ICES
3180 Medical Exams 5,537 $ 4,139 $ 3,000 $ 3,000 $ 3,000
3491 Crossing Guards 28,877 7,000
3192
OTHe! CHARGES & S~ICES
4001 Travel & Per Diem 35,674 $ 31,519 $ 25,000 $ 25,000 $ 25,000
4040 Administrative Expenses 11,290 9,563 5,000 5,000 5,000
4042 Recruiting & Hring Expense 5,575 3,890 7,500 7,500 7,500
4043 CALEA Accreditation 21,835 14,079 25,000 25,000 25,000
4050 Investigative Expense 11,977 9,443 10,000 10,000 10,000
4101 Communication Services 80,437 124,140 95,000 99,600 99,600
4201 Postage 5,554 6,728 6,000 6,000 6,000
4301 Utilities 2,037 0 0 0 0
4420 Leased Equipment 80,220 76,651 87,000 87,000 87,000
4440 Copy Machine Costs 0 8,500 8,500 8,500
4610 R&M- Vehicles 128,602 154,726 130,000 130,000 130,000
4645 R&M- Equipment 112,234 85,526 130,000 130,000 130,000
4650 R&M- Office Equipment 7,385 65,584 56,000 86,000 86,000
4701
COMMODITIES
5101 Office Supplies 23,855 24,659 $ 20,000 $ 24,000 $ 24,000
5115 Byrne Grant Match 27,252 10,368 10,744 10,750 10,750
5120 Computer Operating Supplies 8,764 9,983 12,000 10,000 10,000
5220 Gas & Oil 128,676 157,849 145,000 160,000 160,000
5240 Uniforms 33,411 29,766 40,000 40,000 40,000
5245 Uniform Allowance 39,325 42,188 35,000 42,000 42,000
5266 Photography 6,582 4,669 7,500 7,500 7,500
5270 Ammunition 7,597 6,330 12,000 12,000 12,000
5290
on~ OPERATING EXPENSES
5410 Subscriptions & Memberships 4,068 4,525 $ 3,500 $ 4,500 $ 4,500
5420 Conferences & Sem inars 8,461 8,382 15,000 15,000 15,000
5450 Training 36,497 29,148 40,000 40,000 40,000
5901
2-49
, ,
PUBLIC SAFETY
BUDGET JUSTIFICATIONS
1390 Court Time - This line item is used to fund overtime and standby court time,
1401 Overtime - This request reflects anticipated expenditures based on activity and
manpower requirements over and above normal hours in a work week. The
expenditures from this account fund anticipated and unanticipated events such as major
criminal investigations, natural and manmade disasters, holiday details, homeland
security and various dignitary details.
1410 Holidav 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.
3192 Professional Services - Costs associated with outsourcing the administration of off
duty details for the department and document imaging.
4043 CALEA Accreditation - Costs associated with the Department becoming nationally
accredited with the Commission Accreditation of Law Enforcement Agencies,
4042 Recruitina & Hirina Expenses - Funds have been allocated to assist the
Department with recruitment of personnel and pay for psychological screening,
4050 InvestiQative Expenses - Costs associated with the Detective Bureau to complete
complex criminal investigations.
4101 Communication Services - Costs for pagers, mobile phones, cellular lines for data
transmission, automated vehicle locator, computer system communications and other
communication devices.
4420 Leased Equipment - Covers costs for leased equipment, vehicles and
motorcycles.
4610 R&M Vehicles - Covers costs associated with the repair and maintenance of
department vehicles. Costs include preventative maintenance, damage repair and
replacement of worn and/or broken parts not covered under warranty,
4645 R&M Equipment - Funds allocated to this account will be used for repair and
maintenance of Police Department radios, Reverse R911 system, computers, DDSI,
dictaphone and other equipment.
2-50
4650 R&M Office Eauipment - This account covers the cost of the HTE/SCA software
maintenance and upgrades. It also covers the maintenance on the IBM printer.
4701 Printina - This account covers the cost of printing of materials for the police
department used in official police or city business, Items in this account include
business cards, domestic violence pamphlets and letterhead.
5240 Uniforms - This account is used for the initial issuance of all uniforms and
accessories worn by both police and civilian personnel of the Police Department.
5245 Uniform Allowance - Each employee required to wear a uniform receives $300.00
for uniform maintenance and cleaning, This account is paid out 50% in October and
50% in April each fiscal year.
5266 Photoaraphv - 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 Operatina 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
Florida Police Chiefs Association
Dade Chiefs of Police Association
FBI National Academy Associates
5420 Conferences & Seminars - Funding for this purpose is essential to keep informed
of changing laws and updates in the field of law enforcement.
5450 Trainina - Costs associated with this account are related to maintain state
standards and having a highly trained, professional police force.
2-51
~ J'
e~ (J~ &~
COMMUNITY
DEVELOPMENT
2-52
CITY OF AVENTURA
2005/06
",
,"',;"
.."',.,
,",' ' ,,"," ,DEPARTMENTDESCRIPTION'
This Department is responsible for the City's planning, development review, zoning, building
permitting and inspections, code and ordinance enforcement, economic development functions and
the issuance of occupational licenses, The Department strives to provide efficient and professional
"one stop" customer service at a centralized location.
", : :..::,..'
08JB:T"'" : ..:,
eOCENO. ' CATEGORY RECÀP,
, '", '2002103"""""'::2OC!3I1)4"::.',.:;:::"~,:""",, ~,: 2008108
, , '::':':AÇ~L; ,:::':A(:tliAC,::;:,APPRovIÐ ~~..~~!IÄ~..,..,~ONIMI~
".t:'~';:;~';"":""';"¡::""', "",,""""""...' '"....,'.... .. 1!lI:IGEJ',:,' 'PFIDPOSÀt"""':"" APPROVAL
1000/2999
3000/3999
4000/4999
5000/5399
5400/5499
Pos. No.
4001
4001
4101-4102
4301
4302
3003
3003
4201
3202-3204
3601
Personal Services
Contractual Services
Other Charges & Services
Commodities
Other Operating Expenses
Total Operating Expenses
Position Title
Community Development Dir.
Planning Director
Code Compliance Officer
Senior Planner
Assistant Planner
Secretary
Executive Assistant
Building Director/Official(P/T)
Customer Service Rep I
Customer Service Rep II
Total
$
502,641 $
1,124,317
41,317
9,838
4,669
1.682,782 $
$
2-53
592,360 $
1,013,497
35,229
8,678
6,046
1.655,810 $
2002103
12
619,064 $
1,295,000
76,500
19,000
12,900
2,022,464 $
2003/04
1
0
2
1
1
0
1
1
3
2
11
628,516 $
1,060,000
93,100
18,000
12,900
1.812.516 $
2004105
0
1
0
1
2
2
1
1
1
1
1
0
1
1
0
1
2
2
3
1
11
628,516
1,060,000
93,100
18,000
12,900
1,812.516,
2005/06
0
1
2
1
0
0
1
1
3
1
10
Inspections &
Permitting
Community Development Department
Organization Chart
Building Division
Building Director/Official
Contractual Building
Inspection Services
(2) Customer Service
Repll
(1) Customer Service
Reps I
2-54
Planning
Code
Enforcement
Occupational
Licenses
Planning Division
Planning Director
Senior Planner
(2) Code Compliance
Officers
Customer Service
Rep II
CITY OF AVENTURA
2005106
...... ....,......,.. .. ...."", OBJECTIVI:S",,:, """"'..,..,
1. Provide customer focus technical assistance to the community,
2. Maintain a privatized Building Division,
3. Explore the feasibility of incorporating citizen involvement into Code Compliance,
4, Provide efficient issuance and maximize collection of Occupational Licenses.
5, Provide an up-to-date listing of existing businesses in the City,
6, Provide staff support for land development and variance applications and requests,
7. Increase customer service by providing land development application forms on the City's
website,
8. Provide technical procedure manuals for all divisions of the department.
9, Provide building inspections within 24 hours of the request.
10, Complete non-complex building plan review within 10 day.
11, Prepare and review the 5 year Evaluation and Appraisal Report for the Comprehensive Plan,
12. Provide all building, planning and zoning applications on the City's website for download with
future ability to make complete application on-line,
No. of Occupational Licenses Issued
No. of Code Notice of Violations Issued
No, of Special Master Hearings
No, of Building Permits Issued
No, of Building Inspections Performed
No, of Land Development Petitions Processed
No. of Variance Requests Processed
No. of Site Plans Reviewed
% of Inspections Performed 24 Hrs, of Request
% of all Plan Review Conducted Within 10 Days
2-55
. ,
, ,
,,:..,::::,..;~~~:;::
2523
283
2
2675
12771
28
10
10
99
92
,"
.. .. ,
" , .. ..
"::':~:';'i;:;':~~~r:::::
2600 2650
310 350
10 10
3100 3000
10000 10000
30 25
15 10
5 5
98 98
94 96
, as:r.ll!I!~TE
"'2005106
2852
350
5
4000
16000
25
5
10
99
95
1201
1401
2101
2201
2301
2401
3101
3190
COMMUNITY DEVELOPMENT
2005/06
BUDGETARY ACCOUNT SUMMARY
001-4001-524
",,""','" ,<,....... ,
cJ~;;1~I:C,:" ,,'
..
"",~",..
"ffi":"""",,:,ACTUAL
:'::,:'i"~';~ffi;:,:"
PERSONAL SERVICES
Employee Salaries
Overtime
FICA
341,381 $ 391,992 $ 429,500 $ 436,092 $ 436,092
1,411 1,162 3,000 1,500 1,500
25,691 29,653 32,857 33,361 33,361
43,840 50,272 51,506 52,365 52,365
75,394 73,055 88,525 85,851 85,851
Pension
Health, LIfe & DIsability
CONTRACTUAL SERVICES
Building Inspections Services
OTHER CHARGES & SERVICES
4001 Travel & Per DIem $ 2,163 $ 4,253 $ 6,000 $ 6,000 $ 6,000
4041 Car Allowance 3,000 3,053 3,000 3,000 3,000
4101 Communication Services 3,289 3,696 4,500 4,500 4,500
4420 Lease Equipment 0 0 0 600 600
4610 R&M- Vehicles 4,405 3,688 2,000 3,000 3,000
4545 R&M- Equipment 0 0 1,000 1,000 1,000
4701 Printing 12,323 14,453 15,000 15,000 15,000
4730
5101
5120
5220
5240
5290
5410
5420
5450
5901
COMMODITIES
Office Supplies
Computer Operating Supplies
4,981 5,722 $ 6,000 $ 6,000 $ 6,000
558 471 5,500 4,500 4,500
507 2,023 3,000 3,000 3,000
588 140 1,000 1,000 1,000
Gas & 011
Uniforms
OTHER OPERATING EXP8\lSES
Subscriptions & Memberships
Conferences & Seminars
958 $
3,674
1,353
1,845
2,003
614
3,500 $
3,400
4,000
3,500 $
3,400
4,000
3,500
3,400
4,000
Training
2-56
COMMUNITY DEVELOPMENT
BUDGET JUSTIFICATIONS
3101 Buildinq Inspection Services - Estimated costs associated with private firm to
perform building inspection services.
3190 Professional Services - Costs associated with obtaining professional planning
consulting services for 5 year EAR for the Comprehensive Plan. A temporary file clerk
is also included to prepare file for scanning.
4730 Records Retention - Estimated costs for imaging building permit records.
4420 Lease Eauipment - This budget item is included to cover costs associated with
leasing a copier.
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
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
2-57
2-58
~ J'
eei'~ 0& & ~
COMMUNITY
SERVICES
CITY OF AVENTURA
COMMUNITY SERVICES
2005/06
This department is responsible for the maintenance of roads, public areas and facilities,
beautification projects, recreation and community cultural activities, special events programming,
implementation of mass transit programs and park development, The department is organized to
provide public works maintenance, transportation and recreation services on a quality basis,
," """"::~MI~,' J~>' . 2004/05 2005/08";,",' ' 20Ó5108
'Qiii~t;~':~:::::::'::::',,::;":'::"":":::'::::'!::::,""" """""".' """, ,,""""""', ':'.':'::"::::"":'."'~, ~=,!,~~ ""~è~~""""",,~~@~::ŠïTY,::ij~~¡;,:::::'~Qt;¡'~tS$Jõt4
CoDE NO. , CATEGORY RECAP BLOOEr PROPOSAL APPROVAL
1000/2999 Personal Services
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities
5400/5499 Other
$
623,708 $
2,355,278
925,054
19,865
9,479
683,763 $
2,469,759
933,100
17,824
3,404
Pos. No. Position Title
5001 Director of Community Services
3004 Executive Assistant
5101 Public Works Operations Manager
5201 Parks and Recreation Services Supt.
5901 Recreation/Cultural Activities Programmer
5401 Maintenance Worker
5301 Engineer Tech/CAD Operator
5601 Park Supervisor
5701-5706 Park Attendant (PfT)
5801 Park Attendant (FIT)
7701 Facilities Manager
7201 Security Guardllnfo Officer
Total
2002103
1
16
2-59
736,604 $
2,618,850
976,000
26,500
8,500
2003/04
1
1
1
1
0
1
1
1
6
1
1
1
1
16
845,016 $
2,725,000
1,030,750
25,500
8,500
2004/05
1
1
1
1
0
1
1
1
6
1
1
16
845,016
2,725,000
1,030,750
25,500
8,500
II
2005/06
1
1
1
1
0
1
1
1
1
1
1
1
6
1
1
1
1
6
1
1
1
1
1
17
Public Works
GISIMapplngJPannltUng
BeautlflcatlonfLandacaplng
Community Bulldlnga & Facilltiaa
Flaet Management
Community Services Department
Organization Chart
Director
of
Community
Services
Parks and Rec","tlon
Cultural Programe
Speelal Evento
Foundara Park
Vate,ana Park
Voluntee, Corpa
Tranaportaaon Servl...
Communltyf Recraation Canta,
Total: 11 Full-time Employees' Denotes New. Position
6 Part-time Employees
2-60
CITY OF AVENTURA
1. Provide accurate and quick responses to resident complaints and concerns,
2, Work with Community Services Advisory Board to provide quality programs and services,
3, Implement approved operating and CIP Budget.
4, Continue Tree City USA Status.
5. Conform to NPDES stormwater standards.
6. Expand ridership on City-wide shuttle bus service and implement additional routes,
7, Offer new cultural programs and events to residents,
8, Expand Community Recreation Center membership base by 10%,
9. Offer 15 Special Events per year.
10. Improve Senior attendance by 10%,
.... ,
.. .. , ,....
, PERFORMANCE;WQR!(I,.QADINDICATORS':" "",
Resident complaints & concerns cleared.
Advisory Board tv'eetings attended.
CIP projects completed.
Tree City re-certification.
Stormwater basins/systems cleaned for compliance
Shuttle bus ridership
Number of Cultural Programs offered
Number of memberships
Special event attendance
Number of senior participants
2-61
ACTUAL ACTUAL PRO.iËi::'ti:l:h",;:,;",.,:ESTIIiATE
"i""':200~O3 """"i'}""'2ö¡¡31ð4';::::",;:':'W:;~OÔ4IO5 " , 2ôØ61~¡
35 40 45 45
12 12 12 12
4 6 5 6
1 1 1 1
31 38 30 35
82,600 95,000 105,000 125,000
2 2 2 9
900 1,000 1100 1200
16100 33,500 36000 37500
900 2,400 2900 3200
CITY OF AVENTURA
COMMUNITY SERVICES
2005/06
BUDGETARY ACCOUNT SUMMARY
001-5001-539
;;¡i¡ii~~ii;;;,i:,::::;~:,
OBJB:T-,:¡mm:i,
«iøœ 110. ;i::
1201
1401
2101
2201
2301
2401
3110
3112
3113
3150
3190
3450
3451
3452
3455
3450
4001
4101
4301
4311
4320
4420
4610
4620
4646
4672
4691
PERSONAL SERVICES
Employee Salaries
Overtime
FICA
Pension
Health, Life & Disability
CONTRACTUAL SERVICES
Prof. Services - Engineering $
Prof. Services - Community Center
Prof. Services - Comm. Cen.lnstruet,
Prof. Services -Landscape Arch.
Other Professional Services
LandslTree Maint. Svcs-Streets
Beautlfication/Slgnage
LandsclTree Maint Svc-Perks
Transportation Services
Street
OTH:R CHARGES & SERVICES
Travel & Per Diem
Communication Services
Utilities-8ectric
Utilities-Street Lighting
Utilities-Water
Lease
R&M- Vehicles
R&M- Buildings
R&M- Equipment
R&M-Parks
R&M- Streets
461,443 $
7,188
33,975
51,185
66,074
488,127 $
6,201
36,242
58,024
78,345
514,310 $
4,500
39,345
62,044
88,586
574,898 $
4,500
43,980
70,266
113,551
574,898
4,500
43,980
70,266
113,551
173,893 $
o
169,111
40,599
o
1,559,576
63,086
o
300,296
104,352 $
200,802
38,699
43,519
3,173
1,54&,131
43,993
105,996
278,624
65,000 $
200,850
60,000
20,000
o
1,665,000
60,000
165,000
283,000
65,000 $
205,000
60,000
20,000
o
1,700,000
75,000
165,000
335,000
55,000
205,000
60,000
20,000
o
1,700,000
75,000
165,000
335,000
$
2,166 $
12,150
1,185
159,467
327,528
7,295
5,229
32,086
409
37,683
107Ž!~2
1,771 $
13,996
4,948
143,335
331,880
9,015
5,731
68,54&
o
24,494
66,828
2,750 $
12,000
9,000
170,000
380,000
5,750
5,000
48,000
1,000
32,500
80,000
2,750 $
12,000
9,000
170,000
270,000
7,000
5,000
55,000
o
35,000
80,000
2,750
12,000
9,000
170,000
270,000
7,000
5,000
65,000
o
35,000
80,000
4701 Printing & Binding 22,876 18,471 20,000 20,000 20,000
4850 Special Events 60,207 43,595 60,000 65,000 65,000
4851 Cultural/Recreation Programs 63,700 56,797 80,000 95,000 95,000
4852 Founders Day Activities 85,708 143,060 70,000 130,000 130,000
4854 Summer Recreation 0
COMMODITIES
5101 Office Supplies 5,336 $ 4,888 $ 4,500 $ 4,500 $ 4,500
5120 Computer Operating Supplies 5,612 2,672 6,000 5,000 5,000
5220 Gas & Oil 540 2,646 6,000 6,000 6,000
5240 U1iforms 7,330 5,488 8,000 8,000 8,000
5290 Other
OTHER OPERATING EXP811SES
5410 Subscriptions & Memberships 1,142 $ 1,096 $ 2,000 $ 2,000 $ 2,000
5420 Conferences & Sem inars 3,685 1,869 2,750 2,750 2,750
5450 Training 3,468 110 2,250 2,250 2,250
5901
2-63
COMMUNITY SERVICES
BUDGET JUSTIFICATIONS
3110 Professional Services Enoineerino - Provides funding for professional engineering
consulting services to assist the Department in the areas of road maintenance and
design, traffic assessment, roadway acceptance, drainage, utilities, public works
permits, development review requirements, and other special projects.
3111 Professional Services Community Recreation Center - Costs associated with
operating the Community Recreation Center on an outsourced basis,
3150 Professional Services Landscape Architect - Provides funding for professional
landscape architect consulting services to assist the Department with landscaping
projects; inspections; coordination with landscape contractor; and other projects as
assigned.
3450 Landscape Services - Provides for costs associated with contracting tree,
landscape, irrigation and flower maintenance services for all public rig ht-of-ways , and
medians,
3451 Beautification/Sionaoe - Establishes funding for signage and beautification
projects to enhance the aesthetics of the City and foster community pride. Includes
replacement flags, signage and banners and associated banner arms and hardware
and costs associated with the FEC Lease.
3452 LandscapefTree Maintenance Services - Parks - Provides funding for contracting
maintenance services for Founders Park, Waterways and Veterans Park, Services
include: grounds maintenance; tree maintenance; athletic field maintenance.
3455 Transportation Services - Funding level includes providing four mini-bus public
transit routes six days per week 8: 30 AM - 6 PM (with Saturday service till 9 PM) on a
contractual basis, including the printing costs for new timetables, adding a fifth route in
the south area of the City in April 2006. Transit system links the residential areas to
community, retail, and medical establishments, as well as Miami-Dade and Broward
routes.
3460 Street MaintenancelDrainaoe - Provides for estimated costs associated with
contracting for street, sidewalk, and drainage maintenance services including street
sweeping, asphalt repair and striping, decorative street light maintenance, canine waste
dispensers, sidewalk repairs, and unanticipated expenses.
4311 Utilities Street Liohtino - 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.
2-64
4620 R&M BuildinQs - Provides for funding the necessary building maintenance
services to the Community Recreation Center and the two small buildings at Founders
Park: 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, as well as contractual janitorial services for restrooms and office.
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; Arts and Craft Festival, Founders Day, July 4th; Veterans Day; Arbor Day;
Halloween, Winter Wonderland; Movie Nights; Valentines Day; and two special events
targeted to seniors,
4851 Cultural & Recreation ProQrams - Provide for costs associated with establishing a
wide variety of cultural and recreation programming such as trips and tours to local
venues, recreation programs, youth athletics, and a rotating art exhibit October through
May.
4852 Founders Dav Activities - Founders Day Activities - Provides for funding direct
mail, activities, games and entertainment for Founders Day including an outdoor
concert, Funding was increased this year to cover the costs of the 10th Anniversary
Celebration,
5410 Subscriptions & Memberships - Provides for funding memberships in the
American Public Works Association and the Florida and National Recreation and Parks
Association for staff.
5420 Conferences & Seminars - Provides for funding for attending the following
conferences: American Public Works Association, Florida Recreation and Parks
Association, National Recreation and Parks Association, Nation Youth Sports Coaches
Association, customer service training, and local seminars,
2-65
NON
DEPARTMENTAL
2-66
CITY OF AVENTURA
2005/06
BUDGETARY ACCOUNT SUMMARY
001-9001-581
"""""""""",,:;,
":"':"""j;ii,~;,;j;;';';"""""'.'I:);:::H:;"~J,;:~,j,;,;;;,::,::..,
OBJE!?]f." :":'¡;',í:~i;;;;:";;::;,:;,:,:..":;",,,, ",'
CODEfiio"mm;CATEGORŸ RECAP
"",'..".. ,......,
'............., '....,..'"
..' ,....',......" ,......",
:1:;::':';:;¡;!~T~~"",,':~=!¡¡~,W~;~:',,""~:'~~::
".."'"", ",;:;,J:~~"" PROPOSAL,:1:;"Á~ÁL
TRANS~
9118 Transfer to Charter School Fund 89,494
9123 Transfer to 1999 Debt Service Fund 999,570 1,366,768 1,358,000 1,329,523 1,329,523
9124 Transfer to 2000 Debt Service Fund 31,698 485,611 487,000 487,000 487,000
9125 Transfer to 2002 Debt Service Fund 4,000 402,507 401,000 401,000 401,000
9129 Transfer to 2002 DS Ch Sch Cons 4,000
Sub - Total 1.128,762 $ 2,254,886 $ 2,246,000 $ 2,217.523 $ 2,217,523
Tolal Non-Deparlrncnlal-Transfers S
1,128.762 S
2,254.886 S 2,246,000 $
2,217,523 $
2,217.523
NON-DEPARTMENTAL TRANSFERS
BUDGET JUSTIFICATIONS
9123 Transfer to Debt Service Fund - Represents debt service amounts required to fund
the Florida Municipal Loan Council Loan for the Government Center.
9124 Transfer to 2000 Loan Debt Service Fund - Transfer to 2000 Loan Debt Service
Fund for required interest and principal on that Loan.
9125 Transfer to 2002 Loan Debt Service Fund - Transfer to 2002 Loan Debt Service
Fund for required interest and principal on that Loan,
2-67
CITY OF AVENTURA
2005106
BUDGETARY ACCOUNT SUMMARY
001-9001-590
3410
3155
OTH:R CHARGES & SERVICES
4101 Communication Services $ 82,895 $ 83,055 $ 105,440 $ 100,000 $ 100,000
4201 Postage 27,395 26,043 22,000 22,000 22,000
4301 Utilities 211,158 210,570 216,000 240,000 240,000
4320 Water 19,230
4440 Copy Machine Costs 13,937 15,197 20,000 20,000 20,000
4501 Ins urance 438,975 707,938 712,000 747,000 747,000
4620 R&M- Government Center 91,434 85,640 64,000 100,000 100,000
4650 Office
OTHER OPERATING EXP8'lSES
5290
5951
5904
5901
Cultural Arts Center Foundation
Hurricane/Storm Exp
2-68
NON DEPARTMENTAL
BUDGET JUSTIFICATIONS
3155 Library Lease Books Proqram - Provides funds to address improvements to the
book collection and business oriented materials at the Miami-Dade Northeast Library
branch,
3410 Janitorial Services - Costs for Government Center.
4101 Communication Services - Costs associated with telephone service, internet
access, web pages, and other communication type services for Government Center.
Includes Intertel maintenance of $14,000 and Wireless data service of $1,440,
4301 Utilities - Costs associated with electricity, water, sewer and refuse service for the
Government Center.
4501 Insurance - Liability and property insurance coverage for all City owned or leased
facilities and equipment and all employees and officers,
4620 R & M Government Center - Costs of maintaining service contracts for mechanical
systems within the Government Center.
4650 R & M Office Equipment - Costs of maintaining service contracts on all office
equipment located at the Government Center.
2-69
2-70
CAPITAL
OUTLAY
CITY OF AVENTURA
CAPITAL BUDGET
2005/06
PROJECT APPROPRIATION
001.aOXX
"".... """-";""""""""""":,,,,,,,:;,,~:,:,#!~,:,::,:;;;,,::::,::',::~,'::,,~~~:"¡¡""'!!'~!!:~~,"':::::":"';;¡¡i";,:,.':¡:,',:::,:'";,',:~I15108,,,..,"', :"":",;,,,.....200&108
"'"",,,,"""'.....,..""""""..""""""'" '.."..' ...., ..,.. "
~~I":"""¡"::!"""""'i',:¡:/;;",)+;:r:';':ï,~\>,::L;'"(~"';:":"":':;"~1\IA, ",>..' ,,;:":"ACTlJA1;'" ,..A""",..I'P.",;"~~"",,IÐEI"':,",:C,.,..ITY"",..,',',pÏII'~',~,~~L:,,",,','::~"'~A';'~, "~!At:)NL"";:
coœNi;,,;,;;:CArEGORYRECAP' ......... ..............
6401
6401
6410
6401
6401
6403
6404
6405
6407
6450
6401
6410
6450
City Manager's Office -05- 512
Finance Support Serv. -10-513
Computer Equipment
City Clerk .. 08-519
Public Safe tv -20. 521
Computer Equipment
Local Law Enf. Block Grant
Dade Chiefs Byrne Grant
E911 Equipment
Radio Purchase & Replace,
Vehicles
80,209 $
86,995 $
202,000 $
153,000 $
153,000
174,710 $ 135,103 $ 173,000 $ 174,500 $ 174,500
19,706 12,020
115,128 31,000
$ 313,000 313,000
63,469 52,878 258,000 219,000 219,000
Community Development. 40-524
Computer Equipment
Equipment
Vehicles
, ..
3,533 $
264 $
389
8,150 $
2,400
19,500 $
3,275
19,500
3,275
2-71
Community Services - 50-539/541/572
6401 Computer Equipment 2,008 $ 21,427 $ 22,200 $ 22,950 $ 22,950
6410 Equipment 11,050
6450 Vehicles 45,763 27,815
6301 Beautification Projects 551,632 1,078,397 532,000 83,500 83,500
6302 Walkways/Sidewalks 84,000
6303 Safety Improvements 9,300
6304 Bus Shelters/Benches/News st 29,051
6307 Lighting Improvements 200,000
6341 Transportation System Improv 54,700 620,700 620,700
6314 NE 19Oth Street 129,304
6316 Country Club Drive Improveme 1,682,171 429,609 86,000
6231 NE31 Avenue Park Developmer 659,180 14,000
6205 Community Center 48,853 59,436 21,200 24,500 24,500
6322 Waterw.ays Park Improvement. 17,334 47,000 1,000,000 1,000,000
6310 Aventura Founders Park 6,654 39,250 215,000 215,000
6313 Country Club Drive Tennis Court 70,000 70,000
6316
Charter School
6307 Charter School Addition
Non-Departmental -90- 590
6201 Government Center $ 40,000 $ $ $
6208 BuildinglEquipment 205,183 12,902 250,000 200,000 200,000
6999
2-72
CAPITAL PROJECT DESCRIPTIONS
OFFICE OF THE CITY MANAGER
6401 Computer Equipment - This project consists of upgrading and replacing computer
equipment.
RNANCESUPPORTSERWCES
6401 Computer Equipment - This project consists of expanding and upgrading the City's
general computer system, which is used by all City Departments, This project also
consists of upgrading computer equipment in the Finance Support Services Department
in the amount of $8,000,
PUBLIC SAFETY
6401 Computer Equipment - 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 was acquired in the 1996/97 fiscal year but will require expansion during the
year to accommodate growth and required upgrades,
10 Desktop Computers $ 25,000 Air Card Replacement
4 Computer/Multi Monitors 15,000 Plasma Monitor
Replace 12 Mobile Laptops 65,000 License Swipes
Software Upgrades 50,000 5 Ticket Printers
$7,500
6,000
3,000
3,000
6407 Radio Equipment - This project consists of purchasing 10 handheld and 10 mobile
radios, conversion to digital and upgrades to the 800 MHz system to accommodate the
communication needs of the Police Department.
6405 E911 Equipment - This project consists of purchasing the necessary equipment to
implement a fully integrated E911 system at the Police Dispatch Center and making the
building renovations to accommodate the equipment.
6450 Vehicles - This project consists of purchasing police vehicles to accommodate the
vehicle replacement program in the Police Department.
Replace 12 Patrol Vehicles and 4 wheel drive vehicle.
COMMUNITY DEVELOPMENT
6401 Computer Equipment - This project consists of upgrading and replacing computer
equipment.
6410 Equipment - This project consists of purchasing additional file cabinets and parcel
maps,
COMMUNITY SERVICES
6401 Computer Equipment - This project consists of upgrading and replacing computer
equipment.
2-73
6301 Beautification Proiects - This program consists of funding projects included in the
Citywide Beautification/Landscape Master Plan as follows:
3 Benches and Trash Cans 8,000
NE 20ih Street South Swale Area 8,500
6341 Transportation System Improvements - This project consists of continuing the
implementation of the traffic video monitoring program and includes the intersection of
the Lehman Causeway and Biscayne Boulevard and funds the City/County's portion of
the Miami Gardens Drive Extension project.
6205 Community Center Improvements - This project consists of providing equipment,
computers and improvements at the Community Recreation Center.
10 Tables and Chair Carts $3,500
Furniture for Waiting Area in West Lobby 4,000
5 Mats for Gymnastics 2,000
Replace ID Card Printer 5,000
Parking Lot Security Cameras 10,000
6322 Waterways Park Improvements - This project includes design costs and
relocation of overhead power lines.
6310 Aventura Founders Park - This project consists of providing the following
improvements at Founders Park:
Parking Lot Expansion
Special Event Tents
Two Soccer Goal Sets
Replace Office Furniture
Holiday Lighting Improvements
Add Swing set
$170,000
3,500
4,500
5,000
19,500
12,500
6313 Country Club Drive Tennis Court Improvements - The improvements include
tennis court renovations, windscreens, fencing, water fountain, shade awnings and
trash facilities.
6316 Holiday Liahtina -Government Center - Project includes additional wiring and GFI
outlets for the installation of holiday lighting,
2-74
2-75
POLICE
EDUCATION
FUND
CITY OF AVENTURA
CATEGORY SUMMARY
2005106
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,
"'i",'"
..
OBJECT
'êbDE;
, ,..'
REVENUE PROJECTIONS
2002103,
ACTUAL:,
0
0 0 0
0 0 0
0 0 0
4,218 3,978 4,300
57 86 0
0 0 0
6,704 0 6,600
C~~~
;;' ÄiiPÄÖiiAL'
,....
,,',;,';
CATEGORY
310000/31999! Locally Levied Taxes
320000/32999! Licenses & Permits
330000/33999!lntergovernmental Rev.
340000/34999! Charges for Services
350000/35999! Fines & Forfeitures
360000/36999!Misc. Revenues
380000/38999!Transferfrom Funds
399900/39999! Fund Ba la nce
0
0
0
0
0
0
0
4,300
0
0
8,000
4,300
0
0
8,000
EXPENDITURES
'" '" 2002l~,', '
", ,'i""";"'""""""""""""";,, ," """"""',i"i;"";,,,,,,!.~c;::r!JAL, '
, CATEGORY REcAp
" ..
...." ,..,..' ,
~:;;:Clrr;~~,j):::i~~J:~
0 0
0 0
0 0
0 0
0
0
10,900
12,300
12,300
1000/2999 Personal Services 0 0
3000/3999 Contractual Services 0 0
4000/4999 Other ChargeslSvcs 0 0
6000/5399 Commodities 0
5400/5999 Other Operating Expenses 4,390 2,519
6000/6999
Capital Outlay
2-76
CITY OF AVENTURA
2005/06
REVENUE PROJECTIONS
3511000
3611000
3999000
Fines
Interest farnings
Carryover
4,218 $
57
6,704
3,978 $
86
4,300 $
0
6,600
4,300 $
0
8,000
4,300
0
8,000
5450
Training
TOTAL EXPENDITURES
REVENUE PROJECTION RATIONALE
351395 Fine Assessed for Local Police Education - Two dollars ($2,00) is received from
each paid traffic citation issued within the corporate limits of the City, which, by law,
must be used to further the education of the City's Police Officers.
2-77
TRANSPORTATION
AND STREET
MAINTENANCE
FUND
2-78
CITY OF AVENTURA
, , ,
TRANSPORTATION AND STREET MAINTENANCE FUND 120 '
CATEGORY SUMMARY
2005106
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. Expenditures will either be
accounted for in the General Fund by designating specific expenditure accounts in the
Community Services Department and the Capital Improvement Program or in this fund by
designating specific operating line items or Capital projects.
'~~!~i::;;::',~~~~, ,
310000/319991 Locally Levied Taxes
320000/329991 Licenses & Permits
330000/33999'. Inte rgovernmental Rev.
340000/34999'. Charges for Services
350000/359991 Fines & Forfeitures
360000/369991 Misc. Revenues
380000/389991Transfer from Funds
399900/399991 Fund Ba la nce
TOTAL AVAILABlE
0 0 0 0
0 0 0 0 0
978,460 1,324,054 1,350,000 1,385,915 1,385,915
0 0 0 0 0
0 0 0 0
1,123 0 3,500 7,500 7,500
0 0 0 0 0
202,494 0 302,844 60,000 60,000
1,182.077 S 1.324,054 S 1.656,344 $ 1,453.415 S 1.453.415
"",..:..,",.."¡,¡...,,,""""'" :' ......,ZOO2l03,..,
'~~:i;i";;;¡:CATEGO~~¡P'::;";;:::::':::~;~:::::::;:::::::::~~TI1'L ,,'
1000/2999 Personal Services 0
3000/3999 Contractual Services 70,000
4000/4999 Other ChargeslSvcs 0
5000/5399 Commodities 0
Other
EXPENDITURES
............, ......,'
"'.':;:'::'~~~:;Á~;"~;:;~~:!¡,:'è~~;;
"'."":;,":i"l:"¡:¡,;¡;;,;¡¡, BlIJGEr PRëPo$Al' APPROVAL:
0 0 0 0
195,545 194,000 251,760 251,760
0 0 0 0
0 0 0 0
6000/6999
9000/9999
Capital Outlay
Transfers
TotAL EXPENDlTU~ ' :
. ,
, ,
280,434 335,642 857,844
573,500 572,610 604,500
$ , l23.934, ,$1,10:i,197 $ 1.656.344$
572,120
629,535
1;453.416$
572,120
629,535
1;453,416 '
2-79
CITY OF AVENTURA
2005106
REVENUE PROJECTIONS
r$:~
3351200
3353001
3353010
3383801
Interoovernmental Revenues
State Revenue Sharing $ 139,773 $ 142,118 $ 141,000 $
Local Option Cap. Impr. Gas Ta 134,552 121,002 135,000
Local Option Gas Tax 322,802 312,990 325,000
68,407 $
30,093
79,873
145,935
140,000
336,000
Misc. Revenues
3611000
Non -Revenue
3999000
EXPENDITURES 5001/541
Community Services
3455 Enhanced Transit Services $ 70,000 $ 195,545 $ 194,000 251,760 $ 251,760
CAPITAL OUTLAY
Community Services - 50-541
6316 Country Club Drive Improvements
6307 Street Lighting Improvements 280,000 186,500 200,000 225,000 225,000
6305 Road Resurfacing 370,000 240,000 240,000
6341 Transportation System Impro\ 434 149,142 227,844 95,994 95,994
Non.Departmental - 590
6999 Capital Reserve 60,000 11,126 11,126
TRANSFERS - 90-901
9101 Transfer to General Fund 573,500 $ 572,610 604,500 629,535 629,535
REVENUE PROJECTION RATIONALE
3351200 State Revenue Sharinq - 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 $145,935 will be received in the upcoming fiscal year.
3353001/3010 Local Option Gas Tax - The County has adopted two phases of the local
option gas tax. The first phase is six cents per gallon on fuel and is collected by the
State's Department of Revenue and remitted monthly based on a formula which
provides a weight of 75% to population and 25% to center line mileage in each city,
These funds must be used for transportation related expenditures. The second phase
must be used for transportation expenditures needed to meet the requirements of the
capital improvements elements of an adopted comprehensive plan,
3383801 Countv Transit Svstem 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 $763,980 will be
received for the fiscal year.
EXPENDITURE JUSTIFICATIONS
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. Funds have been included to expand transit service routes,
6307 Street LiQhtinq Improvements -This project provides for the installation of new
streetlights and illuminated street signs in certain areas.
Street Lights: Miami Gardens Drive Extension $ 225,000
6305 Road ResurfacinQ -This project consists of resurfacing Aventura Boulevard as part
of the City's ongoing maintenance program,
6341 Transportation System Improvements - This project included the installation of
sidewalks on the westside of NE 27th Avenue,
9101 Transfer To General Fund - After the budget is reviewed, specific expenditure
accounts in the Community Services Department and the Capital Improvement Program
will be designated as funded from this fund. Although we will account for these
expenditures within the General Fund, transfers will be made once per month from the
Street Construction and Maintenance Fund to the General Fund to reimburse the
General Fund for actual expenditures made from these designated expenditure
accounts.
2-81
POLICE CAPITAL
OUTLAY IMPACT
FEE FUND
2-82
CITY OF AVENTURA
CATEGORY SUMMARY
2005/06
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
2004105"",,: ..', ,; ~I
,,' "":,,,,~;;":;;":íí~:~;!;;:!!'~L;¡;;,;;::::~r.
310000/31999'. locally levied Taxes $ $
320000/32999'. licenses & Pennits 0 0 0 0 0
33oooo/33999! Intergovernmental Rev. 0 0 0 0 0
340000/34999'. Charges for Services 0 0 0 0 0
350000/35999'. Fines & Forfeitures 0 0 0 0
360000/36999'. Misc. Revenues 47,868 158,697 98,250 120,415 75,000
380000/38999'. Transfer from Funds 0 0 0 0 0
399900/39999'. Fund Balance 82,609 42,000 120,961 120,961 201,290
TOTAL AVAILABLE $ 130,477 $ 200.697 S 219,211 $ 241.376 $ 276.290
EXPENDITURES
,',,'.."','",'.., ,..,.. "', "..',"....',"
'!:;~::::;;~~~~:~; ::;~!:"';';' ':";'::"':::'::::;::';:¡;:::;:¡~~',,"";;."~~~;:;:;;;;:;:;;i!i~¡~;::.,.",.. ,: 'è~&:
1000/2999 Personal Services $ $
3000/3999 Contractual Services 0 0 0 0 0
4000/4999 Other ChargeslSvcs 0 0 0 0 0
5000/5399 Commodities 0 0 0 0 0
6000/6999 Capital Outlay $ 100,171 $ 68,042 $ 219,211 $ 40,086 $ 276,290
9000/9999 Transfers 0 0 0 0 0
TOTAL EXPeIDITURES 100,171 S 68,042 S 219,211 S 40,086 $ 276,290
2-83
, ,
CITY OF AVENTURA
2005106
REVENUE PROJECTIONS
361100
3632200
3999000
Public Safety
6410
6999
2-84
REVENUE PROJECTION RATIONALE
3632000 Police Impact Fees - Represents fees collected from new development to pay
for additional police costs and capital equipment caused by the impact of the
development on services and the community.
CAPITAL PROJECT DESCRIPTION
6410 Equipment - This project consists of purchasing the following equipment for the
Police Department:
3 Laser Units for Motors
Replace 15 vests
Replace 2 Projectors
12 Overhead light bars, Sirens & Cages
Replace Marine Patrol Boat
Additional security equipment
2-85
~ J>
e~ 0& &~
PARK
DEVELOPMENT
FUND
2-86
. ,
, ,
CITY OF AVENTURA
CATEGORY SUMMARY
2005/06
This fund is used to account for revenues and expenditures specifically earmarked for capital
improvements to the City's park system. The fund will account for impact fees derived from new
developments and restricted by Ordinance for Park capital improvement projects,
REVENUE PROJECTIONS
, ..................,.... "
, ......".. ,..,
, .. ........ .. ..
';;2OO2Iœ""""""';"""""'~..<:",.."'h'::"~"""""""""""'""~~:;:..,
"'..~~J,~..~" ~:c:mIA'L """A~~:;..c..I[f~~t:"GER"
, ""..' ..",..:", BUJGEf " ,,' PROPosAL
2005101
Côiio1Mll!S!CIN,
APPROVAL'
"""""""",ii'..,,"..,..,
B.~~c:r:::,' "",..i,:":;""""""" """'.""""""""""""""'¡"¡¡'i;i;",:::,,",
CODE ':"'éÃTêGöRY..
310000/31999'. Locally Levied Taxes
320oo0/32999! Licenses & Permits
33oooo/33999! Intergovernmental Rev.
34oo00/34999! Charges for Services
350000/35999'. Fines & Forfeitures
360000/36999'. Misc. Revenues
380000/38999'. Transfer from Funds
399900/39999! Fund Balance
O!!JB:T
CODE NO.
1000/2999
3000/3999
4000/4999
5000/5399
5400/5999
6000/6999
9000/9999
$
0 0 0 0
0 0 0 0
0 0 0
0 0 0 0 0
21,569 602,115 0 0 0
0 0 0 0 0
820,285 387,000 400,000 1,000,000 1,000,000
EXPENDITURES
.., ............".... ..,
, "" ,"
,:~p~ "'~~ti4:....".. ""'~05..,;~..:,,¡:!?:""'_06
ACULï:,tUAL, 'Ä:=:..:!l1=~
"",......,,2~
, COMMI~~
APPROVAL
,","""
Personal Services
Contractual Services
Other ChargeslSvcs
Commodities
Other
$
$
$
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Capital Outlay
Transfers
2-87
CITY OF AVENTURA
2005/06
REVENUE PROJECTIONS
3611000
3632700
Misc. Revenues
Interest Earnings
$
12,210 $
5,479 $
$
Non -Revenue
3999000
6205
6203
Community Services
Millennium Pk/CommunityCer $
438,618
Park
4991
6999
Non-Departmental - 590
Refunds
122,122
$
$
TOTAL EXPENDlT~
2-88
REVENUE PROJECTION RATIONALE
3632700 Recreation Impact Fees - This represents the amount anticipated from park
impact fees required from new residential development in the City,
CAPITAL PROJECT DESCRIPTION
COMMUNITY SERVICES
6203 Waterways Park - This project consists of funding the design costs for this park
development project and relocation of overhead power lines.
2-89
I
DEBT SERVICE
FUNDS
2-90
I ,
I I
CITY OF AVENTURA
CATEGORY SUMMARY
2005/06
REVENUE PROJECTIONS
" ,', ':"""""";"""",,',"',"'m""""'2~¡r""" ""':óiì3ii ;j""";'::';;"""':"""'2ó~"'......,::.',,::,:;'..,
o,~~ÞI;,:"" ' '," ;""""""":,;",'d":,:~~,:,,,, ,A,~~,:,:~tt:,~"", '
CODE CATEGORY RelEHE ' , :' iü:IGE'r ,,' ",'."""PRöPosAL:;
,::"",:,,:,,'7j 05106'
c~~, ~ON'
"APPRovAL
310000/319999 locally levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Rev.
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Misc. Reve nues
380000/389999 Transfer/Debt Proceeds
399900/399999 Fund Sa la nce
$
$
31,320
1,295,379
824,833
25,419
2,217,788
485,611
24,000
2,694,000
24,000
2,664,035
28,477
24,000
2,664,035
28,477
EXPENDITURES
, , ",..
",......":":;t'::""';~':'~H';:;"':";","':"":.. ,,:,::,;,;;,;:""""""""""""""""""'2~,:':;:"¡,,\'}:'2iiô3ï04"""""""""""""'2iïiï,¡¡oif""':, ",.. ':'211O~",:,,':1:,::,::;,,:,:':':.2OO5IIMI'
,~~r"""'-""""""""""";:::"'; ,:,:,;",.." """""""",", "..m",'" "':' 'J;griJAÜi" ":"': ACTUAI,¡"":"'"",,, A~':I!:"ëitY NI~~~~,:,~oM~JSSiON
cODe NO.1,,;;":""':, CA TEGORY."RECAP BlIJGÈT PRCiPOsAL' Ai>PAoV AL'
1000/2999 Personal Services 0 0 0 0 0
3000/3999 Contractual Services 0 0 0 0 0
4000/4999 Other ChargeslSvcs 0 0 0 0 0
5000/5399 Commodities 0 0 0 0 0
5400/5999 Other Operating Expenses 0 0 0 0 0
6000/6999
7000/7999
Capital Outlay
Debt Service
Transfers
0
2,103,672
0
0
2,715,729
0
0
2,718,000
0
0
2,716,512
0
0
2,716,512
0
9000/9999
CITY OF AVENTURA
CATEGORY SUMMARY
2005/06
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.
310000/319999 locally levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Rev.
340000/349999 Cha rges for Services
350000/359999 Fines & Forfeitures
360000/369999 Misc. Reve nues
380000/389999 Transfer from Funds
399900/399999 Fund Ba la nee
$
a
0
0 a
0 0 0
1,798 214 0
999,570 1,366,768 1,358,000
371,813 a 0
a
0
1,329,523
28,477
1,329,523
28,477
1000/2999 Personal Services 0 0 0
3000/3999 Contractual Services a 0
4000/4999 Other ChargeslSvcs 0 0 0
5000/5399 Commodities a 0
5400/5999 Other Operating Expenses 0 0 a 0
6000/6999
7000/7999
9000/9999
Capital Outlay
Debt Service
Transfers
TOTAL EXPEMJITURES
a 0
1,355,818 1,355,868 1,358,000 1,358,000 1,358,000
0 a 0 a a
$ 1,355.818 $ 1,355.868 $ 1,358.000 $ 1.358,000 $ 1,358.000
2-92
CITY OF AVENTURA
2005/06
" '..,",,'
REVENUE PROJECTIONS
, ' "-',
,~oo~~,:,;:::,.,,'2003104 ~"",-,,¡:,,:..,.::..,~118' 2005101S
"'.... """""""..'" -""""""', "~L¡:¡""""';"¡:"ACTUAt..,,, .A~~ÇIT'!' I'!I,~NÄGER, COMMISSION
'~"",,:,..: PFIOPosAL,,' APPROVAL'
'O,BJEc'r,"""""""""", "'..'..""'"
CODE""" CATEGORY
3611000
3811001
3999000
Interest Earnings
Transfer from General Fund
1,798
999,570
214
1,366,768
1,358,000
1,329,523
1 ,329,523
EXPENDITURES 9001-590
,,""'2OO2íii3'.',"',"~~~'." ,..:..",,;-¡~:;;,;,',,;,~06 ,~,~~
,~~!~;::¡::;::;t";,:;:¡,:I::,;;;::~::;:::¡::"':::::':'":"',," ,',':: " ",;';""""""Äi::ÖC""""""'ACTUÄL;, 'EÐ,CITYMANAGER"'CoMliillsSloN
CODÈNO." 'CATEGORVRECAP""'" -"""""""",;"""""";",""',,, ,':""" -:::':.'::"""",,~,""":~a:.:"";{;Ä~Äl'
7130
7230
Non-Departmental
Principal
Interest
395,000 $ 410,000 $ 425,000 $ 435,000 $
942,891 928,098 913,000 903,000
17,927 17,770 20,000 20,000
'$,:,'j;æ;1I!ip ,"$' ,1¡:I$6¡ISIõJ'I,'$"1¡~iI¡ØQQ '$, , 1;3$8.,' $
435,000
903,000
20,000
1,358,000 ,
7330
Other Debt Service Costs
TOTAL EXPENDITURES
" "-REVENUE PROJECTIONRATIONÃLE
3811001 Transfer From General Fund - Amount transferred from the General Fund to
fund debt service costs,
BUDGET JUSTIFICATIONS
7130 Principal - Principal payment due 4/1/2006 on the Florida Municipal Loan Council
Loan which financed the construction of the Government Center as well as refund the
line of credit which paid the costs of acquiring the Park site and Government Center
site.
7230 Interest - Interest payments due on the loan which will be payable on 4/1/2006
and 10/1/2005,
7330 Other Debt Service Costs - Fees payable to the Florida Municipal Loan Council
for acting as the paying agent and arbitrage calculation costs,
2-93
I ,
I I
CITY OF
CATEGORY SUMMARY
2005106
" '::::::"'I!Ii!g::i>ESÇRlP'riQ~~¡~~~~;
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
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits 0 0 0 0 0
330000/339999 Intergovernmental Rev. 0 0 0 0 0
340000/349999 Charges for Services 0 0 0 0 0
350000/359999 Fines & Forfeitures 0 0 0 0 0
360000/359999 Misc. Revenues 27,990 25,205 24,000 24,000 24,000
380000/389999 Transferfrom Funds 31,698 0 487,000 487,000 487,000
399900/399999 Fund Balance 453,020 485,611 0 0 0
1000/2999 Personal Services 0 0 0 0
3000/3999 Contractual Services 0 0 0
4000/4999 Other ChargeslSvcs 0 0 0 0
5000/5399 Commodities 0 0 0 0
5400/5999 Other Operating Expenses 0 0 0 0
6000/6999
7000/7999
Capital Outlay
Debt Service
0
0
9000/9999
509,628
511,000
2-94
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
2005/06
OBJEc:r..""""""", """,-"""-"....,,,,"
CODE"'" "CÄreOORV";,,,
REVENUE PROJECTIONS
, 2002/03 , , '" 20031D4 2OO4IOii , 2005106 2OO5lO6
"A~r~L""':"'ACTUAL" "'APP~ED,C~~MA~GER COMMISSION
RB/ENIE' " REvENUÈ ' BUDGE!:, ,PROPOSAL APPRöv AL
3611000
3811001
Interest Earnings
Transfer from General Fund
$
27,990 $
31,698
25,205 $
24,000 $
487,000
24,000 $
487,000
24,000
487,000
3999000
.. ,
" ' ..,....
~§!;:i!",V""'"
CODENO;~ '
.(,
"RECAP":",
EXPENDITURES 9001-590
, ~..," , ....,
, , ....', ........".., ......,
A~~:: .. ,/,¡:':::~¡t~¡¡:::1~~'Crrv ~1~:
BiiïiGEt': "PROPOSAL
..~¡
COM~~()M:
APPRövAl'
7130
7230
Non-Departmental
Principal
Interest
200,000 $ 210,000 $ 220,000 $ 230,000 $
309,708 299,628 291,000 281,000
$IiAAi1P1!'$ 5!!!!¡~' . ,~"¡!IOO$ $,Ui!19\!$
230,000
281,000
, , sO¡oøø
TOTAL EXPENDITURES
REVENUE PROJECTIOÑ~RAfrÖÑALE
3811001 Transfer From General Fund - Amount transferred from the General Fund to
fund debt service costs.
BUDGET JUSTIFICATIONS
7130 Principal - Principal payment due 10/1/2006 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 4/1/2006
and 10/1/2006,
2-95
CITY OF AVENTURA
CATEGORY SUMMARY
2005/06
This fund was established to account for debt service payment expenditures associated with the
2002 Loan which was used to acquire property for the Charter School and partially fund the
Community Recreation Center.
REVENUE PROJECTIONS
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Rev.
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Misc. Revenues
380000/389999 Transfers/Debt Proceed
Fund
$ $
0 0 0
0 0 0
0
0
1,532 2 0
4,000 402,507 401,000 401,000 401,000
5000/5399
Personal Services
Contractual Services
Other ChargeslSvcs
Commodities
2-96
CITY OF AVENTURA
2005/06
OBJ$::T:"'" "'" ,
CODE:"" ,""""CATEGORYc...:"",',:,
REVENUE PROJECTIONS
,...., " ....,
............ ....................,,_........,
'A:~;:::j:;¡;¡H: ;.:r:.:: ,i.a,:~itr::~~¡;,,:::
"""""""""',REVaUi""'..,...;"REVBIIE, ,..IUiGEi";;;::' PROPOSAL"
,2IID!5I06
~c:Jrj lt'!l8I!lôN
.. 'Þ;i'PRovAl
3611000
3811001
3999000
Interest Earnings
Transfer from General Fund
1,532
4,000
402,507
401,000
401,000
401,000
.. ......, ..
..¡ ',.. ",',¡:,,:';¡<:::,";;:::::m,y,:',¡'¡..o'..'.. "ii',:,;."','
:-:::::::~:¡;~i'¡:~:~¡!'::..k'¡:;:¡::'::;::!i¡":'::::",;¡':'
OBJB:T ': "'," '
CODE NO;"" ,'... "::' CATEGORY RECAP, """,,::
7130
7230
7330
Non-Departmental
Principal
Interest
233,364
4,782
$i~Wili $
132,315 $
264,204
5,275
.. , ......
::~;7Jjf:'$,:
135,000 $
261 ,000
5,000
Ml1;Q!IQ$ ,:
145,000 $
251,000
5,000
:,ilttiI!!)Q:'$:
145,000
251,000
5,000
: '.iui1;OOIi '
Other Debt Serv Costs
TOTAL EXP9IDlTURES
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 8/1/2006 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 2/1/2006
and 8/1/2006,
2-97
I ,
"
CITY OF AVENTURA
CATEGORY SUMMARY
2005106
This fund was established to account for debt service payment expenditures associated with
the Florida Intergovernmental Finance Commission Loan which was used to fund the
construction and equipment for of the Aventura Charter Elementary School.
REVENUE PROJECTIONS
310000/319991 Loca lIy Levied Taxes 0 0 0 0 0
320000/329991 Licenses & Permits 0 0 0 0 0
33OO00/33999i1nte rgovernmenta I Rev. 0 0 0 0 0
340000/349991 Cha rges for Services 0 0 0 0 0
350000/359991 Fines & Forte itures 0 0 0 0
360000/369991 Misc. Reve nues 0 0 0
38oooO/36999ITransfer/Debt Proceeds 260,111 448,513 448,000 446,512 446,512
399900/399991 Fund Balance 0 0 0 0 0
TOTAL AVAILABLE 260,111 S 448.513 $ 448.000 $ 446.512 $ 446,512
1000/2999 Personal Services 0 0 0 0 0
3000/3999 Contractual Services 0 0 0 0 0
4000/4999 Other ChargeslSvcs 0 0 0 0 0
5000/5399 Commodities 0 0 0 0 0
2-98
öSJEcT
'CODE'
3611000
3811001
3811901
3999000
3842000
CITY OF AVENTURA
FIFC LOAN DEBT SERVICE FUND 290
2005/06
...' ,
CATEGORY. '
REVENUE PROJECTIONS
2il02i032003lo4 2004105, 2005106 ',',.., 20,~'
~pruAl, ",'" ACTUAL..AP!'ROYEDC;ITY.~~~GE:R i" Co.1N1I,Ss~?N,
REVENUE REVBIUE BtmET PROPOSAL APPRCIIAL
Interest on Investments
Transf from General Fund
1,710 $
4,000 $
550 $
Transf From Charter Sch Fund
Carryover
447,963
448,000
442,899
3,613
442,899
3,613
Bond Proceeds
EXPENDITURES
o::~.."""""':":':,:;:,:'":."....",,,,.....,..""'" "".." """""..,....,,:"";;~;:":::':':'):;:~::::,:,'::::::"~¡;~=,:,'::;~;
cODE" "CATEGORY;,.. ..'.."",..,'"""","....,," "":""':';'::;"""""""""""""""""'" ",EUJGa',' PROPOSAL ""APPÄÖ\iÄL
Non-Departmental..590
7130
7230
7330
Principal
Interest
147,685 $
294,867 $
160,323
281,189
150,323 $
291,189 $
160,323 $
281,189 $
260,483
Other Debt Serv Costs
TOTAL EXPENDITURES
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 8/1/2006 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 2/1/2006
and 8/1/2006.
2-99
CAPITAL
CONSTRUCTION
FUNDS
2-100
CITY OF AVENTURA
CATEGORY SUMMARY
2005/06
These funds were established to account for bond and loan proceeds and expenditures
associated with various projects which were financed through long term borrowing.
,"""","",,'"""""""""""'", '"
.." '
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Rev.
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Misc. Revenues
380000/389999 Transfe rIDe bt Proceeds
399900/399999 Fund Balance
$
$
$
$
107,347
994,655
65,162
60,000
EXPENDITURES
1000/2999 Personal Services $
3000/3999 Contractual Services
4000/4999 Other ChargeslSvcs
5000/5399 Commodities
Other
6000/6999 Capital Outlay
7000/7999 Debt Service
9000/9999 Transfers
.., .. ,
, ,,' ........,
~",~~;:.. :",:~~;~:~~~.~!'~:::~E',: c~~~
$ $ $
7,511,229 $
68,093
110,000
71,959 $ 4,391,222 $
4,382,425 $
4,382,425
0
0
0
2-101
, ,
CITY OF AVENTURA
CATEGORY SUMMARY
2005/06
This fund was established to account for proceeds and expenditures associated with the bank loan
issued in 2000 for construction of the Community Recreation Center and the acquisition and
construction of Waterways Park.
OB.U;ÇT,
CODE""""
"",,'
REVENUE PROJECTIONS
2O~..: 2003104" ~,',i.' .' 2005106
A~TUAL "'It~L: AÞPROV~" ,CITYMANAGIR
, ': mer PROPOSAL
2005106
COMMISSION
APPROVAL
CATEGORY
3100001319999 Locally Levied Taxes
3200001329999 Lice nse s & Permits
3300001339999 Intergovernmental Rev.
3400001349999 Cha rges for Services
3500001359999 Fines & Forfeitures
3600001369999 Misc. Revenues
3800001389999 Transfer/De bt Proceeds
3999001399999 Fund Ba la nee
$
$
$
$
$
,','..',',',",'",','""',',',",','..',',',',,',',','," ,"" '
',',','..',,',',',',"',"..','..",',",'..','.."..'..',',',',','"
#:mt.¥}!!t,~
0
~
53,257
0
4,903,129
!$j,~~iiMJIiiî¡,ì¡:
0
0
0
0
0
0
0
0
0
0
0
0
, .."
23,014
0
4,076,098
,¡¡.~ø¡j~i,Î
0
60,000
0
4,331,222
,~ìilmÎ
0
0
0
0 0
0 0
4,382,425 4,382,425
ÎIii'iÂi'ÎjÎ.äi8,
EXPENDITURES
OBJ!'CT ,
coŒNó?!~¡.'::L." CATEGORY RECAP
Personal Services
Contractual Services
Other ChargeslSvcs
Commodities
Other
, ..,
2002103
~C.T~!-
" ::";""!:!'::!':,
2003104
ACTUAL
"~ 2005106
Al'PRövm.. ,..ÇI1;V: MAw.G~,.."
BlIJGEI' PROPosAL'
0
0
0
0
0
0
0
0
0
0
0
2005106
COMMISSION
APPRoVAL
0
0
"....
..
0
0
0
0
0
6000/6999
7000/7999
9000/9999
Capital Outlay
Debt Service
Transfers
880,288 17,890 4,391,222 4,382,425 4,382,425
0 0 0 0 0
0 0 0 0 0
880,Z88 $ 17,890 $ 4,391,222 $ 4,382,425 $ 4.382,425
2-102
TOTAL ÐtPEtÐTURS
CITY OF AVENTURA
2005/06
',," , ..........,....,..,........,.."
"""',,, ,;"";,,""';,',,,""";""""""""'i.,,)¡;,,",,;,e",'",," ',......,..
,~",..";..,;"",,,,:¡¡..;~;;~,,-""""'-:""'~'
",....".,,_..~~i,i;9IIT~:;..;;,,;:~1'~~
;',..;;'"
3611000
3999000
Interest on Investments
53,257 $
23,014 $
60,000 $
EXPENDITURES 5001
...,..""
..
....'
....,
....
.... ..
;,¡,'ii' êA'ÆGriRV'REcÄP': ",
.. ' ".... '
, ............,
';,,""""2aO4ms' ~,"'¡"" 2005106
..,' , ""....,J,,',',,;"", , "', ".. '..;,
A:'~l~~~r:a~f~¡;;:~mfl!~
6203
6205
Community Services.. 572
Waterways Park Impr.
Community Recreation Center
5,763 $
874,525
17,890 $
4,391,222 $
4,382,425 $
4,382,425
TOTAL EXPBlDITURES
2-103
CITY OF AVENTURA
CATEGORY SUMMARY
2005/06
"ÞEscíijfff""" ,,'~~~;r;~!imm~~i
This fund was established to account for loan proceeds and expenditures associated with the
2002 financing issued for the acquisition of the Elementary School site and to partially fund
the construction of Community Recreation Center.
REVENUE PROJECTIONS
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Rev.
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Misc. Revenues
380000/389999 Transfer/Debt Proceeds
399900/399999 Fund Balance
, , ..,.. ,
,.. .. , ,.. .. ,
, .. .. .. ,
rorAÞAv;t¡II;:.Astl~ ',' ,""',,
$
0
0
0
0
0
0
$
0
0 0
0 0
0 0
0 0
0 0
0 0
,', $
0 0
0 0
0 0
623 3,613
994,655 0
0 20,405
'.$,' 'lIlii¡;~:m~$ ..~;~W~$'.
EXPENDITURES
, '$
1000/2999 Personal Services
3000/3999 Contractual Services
4000/4999 Other Charges/Svcs
5000/5399 Commodities
5400/5999 ", Other ()~erating, Expense
10,.A4Þ~~,.Ii'lØEX~Ði$ !$ .,' "",,',
6000/6999
7000/7999
9000/9999
Capital Outlay
Debt Service
Transfers
F
0 0
0 0
0 0
0 0
0
.. " $.', .. l
952,493 24,018
22,380 0
0 0
2-104
0
0
0
0
0
0
0
0
0
0
0
',$'.
" ...
, ,
0
0
0
CITY OF AVENTURA
2005/06
REVENUE PROJECTIONS
..,.. .."......, -, , ,
, '........,.., , ,..
'::':::'¡:':'"',,,',~,',','.',.,:,.,:,:,:,~!¡;::'::¡;!:!:~~,:",;,'",,':"::!:'A,',;",',;~,',.,:,',',~'CrrrP..~L:':':":'~~~~
~....... ~....... ,.."",,^"",' .....r...... """""'ÁÞPRovÄL
ÕBJEë:'t::"",..¡¡:"""""",.."",;".. "":. "
'èöóE' CATEGORY
3611000
3999000
3842000
..,
...... .. "
"'"""",.,'..""""""""""""
,OB.!BfI;i""",,"
CODE NO. "
6205
6410
6107
3125
Interest on Investments
Carryover
$ 623 $ 3,613 $
20,405
994,655
995,278 S 24,018 S
s
$
Bond Proceeds
Total
s
EXPENDITURES 9001
Community Services - 50-539/541/572
Community Recreation Center S
900,000
$
Charter School 60-569
Equipment
24,018 $
Non-Departmental -90- 590
Charter School Land Acq.
Debt Issue Costs
$
52,493
22,380
974,873 S
S
TOTAL EXPENJITURE5
24,018 S
2-105
, ,
CITY OF AVENTURA
CATEGORY SUMMARY
2005/06
FU RI
This fund was established to account for loan proceeds and expenditures associated with the
Florida Intergovernmental Finance Commission Loan which was used to fund the construction
and equipment for of the Aventura Charter Elementary School
REVENUE PROJECTIONS
2002/03 2003104 2004105 2005106 2005106
ACTUAL ACTiJÁL " APPROVIÐ ~,!YMANAGER COMMISSION
" , BUDGET' , PROPOSAL' APPROVAL
310000/31999! Locally Levied Taxes $ $ $
320000/32999!Licenses & Permits 0 0 0 0 0
330000/33999! Inte rgove rnme nta I Rev. 0 0 0 0 0
34O000/34999! Charges for Services 0 0 0 0 0
350000/35999! Fines & Forfeitures 0 0 0 0 0
360000/36999! Misc. Revenues 53,467 38,535' 0 0 0
380000/389991TransferIDe bt Proceeds 0 o' 0 0 0
399900/399991 Fund Ba lance
EXPENDITURES
2002/03 2003J04 2004105 2005106
OBJB::T ACTUAL ACTUAL APPROVIÐ CITYMANAGæ
CODE NO. CATEGORY RECAP BUOOET PROPOSAL
1000/2999 Personal Services 0 0 0 0 0
3000/3999 Contractual Services 0 0 0 0 0
4000/4999 Other ChargeslSvcs 0 0 0 0 0
5000/5399 Commodities 0 0 0 0 0
5400/5999 Other 0 0 0
6000/6999 Capital Outlay 5,678,448 30,051 0 0 0
7000/7999 Debt Service 23,333 0 0 0 0
9000/9999 Transfers 110,000 0 0 0 0
2-106
CITY OF AVENTURA
^,~^^'^
2005/06
REVENUE PROJECTIONS
2Ð02l1is ^ ,..}~ltl3J!I4,:" """,~, ,^~'" 20lIIIO6
"";".",...,..,,,ÂCtûAL""" AC1U~:~,ciTv,.GER ~g~IIoIISSION
" ,BUDGET,"" PROPOSAL '" APPROVAL
OBJEct'
CODE ,CATEGORY ,
3611000
3999000
3842000
Interest on Investments
Carryover
Bond Proceeds
53,467 $
5,758,314
36,535 $
'<I,'" '
EXPENDITURES 9001
.. ..,................, .. ", .... ,
OBJECT '"'",,, """"""';""ii;;';';;';" ::/:~:,~i;mi¡i;~i,¡::='" ,. }'~"¡:;;;:~B:'~U':"~DG"'~¡ii'ET'I¡;:..',',C,'":,':r",, PMAlilAR"OPOSAL';'~~;':;;::::'£9~~_...""
,CODE NO. , "CATEGORÝ'RECAp::"""""""",,,",.. ,',"' ,,' .................
6307
8401
6410
3125
9116
Non-Deoartmental-6010-569
Charter School Construction
Computer Equipment
Equipment
Bond Issue Costs
Transfer to Chsrtsr School Fund.
5,214,261 $
163,896
280,291
23,333
110,000
, $.~1j;7!\1 , $,
, $
$
30,051
TOTAL EXPENDITURES
$
sø.ØW$ ,
2-107
2-108
STORMWA TER
UTILITY FUND
CITY OF AVENTURA
CATEGORY SUMMARY
2005/06
expenditures specifically earmarked for the
City's stormwater drainage system.
REVENUE PROJECTIONS
310000/319991 Locally Levied Taxes
320000/329991 Licenses & Permits
330000/33999'. Intergovernmental Rev.
340000/34999'. Charges for Services
350000/35999'. Fines & Forfeitures
360000/36999'. Misc. Revenues
380000/38999'. Transfer from Funds
399900/399991 Fund Balance
TOTAL AVAILABLE
""":"',':-' """""';;""""""", ',,".' , :"""""';"""""""'..."":""""
,.. , '
..,
~~""'~AT~GÓRY'~"'"
1000/2999
3000/3999
4000/4999
5000/5399
Personal Services
Contractual Services
Other ChargeslSvcs
Commodities
Other
$
0
650,000
1,078,298
0
3,262
0
1,178,995
$ 2.910,555 $
, , 2OO&IOfiI"""""'"
"~';;""""~'::.i,
$
0 0 0
0 0 0
827,298 963,002 876,375
0 0 0
599 0 0
0 0 0
0 295,944 10,425
0
0
876,375
0
0
0
10,425
827,897 $
1,258.946 $
886,800 $
886,800
0
0
"",2~
C~~!~~
:' ÄÍ'PROifÄL
$
$
0
0
0
0
0
0
0
0
0
0
0
6000/6999 Capital Outlay
9000/9999 Transfers
TOTAL EXPEKJITURES
$ 1,858,434 $ 147,836 $ 1,054,571 $ 674,447 $ 674,447
$ 567,037 $ 396,904 $ 204,375 $ 212,353 $ 212.353
$ 2.425.471 $ 544,740 $ 1,258,946 $. 886,800 $ 886,800
- - _.
2-109
"
CITY OF AVENTURA
2005106
REVENUE PROJECTIONS
'",
A
3439110
InterQovernmental Revenues
3343602
Misc. Revenues 6-9
3611000
Non -Revenue 8-9
3999000
295 944
10425
10,425
EXPENDITURES 5001
"""""';i;IIIIII';""~'"
Community Services. 538
6306
6999
Total Capital Outlay
NON-DEPARTMENTAL - TRANSFERS 9001
9111
9101
Transfers .. 581
Repayment to General Fun< $
375,000 $
200,000 $
TOTAL EXPelDlTURES
2-110
REVENUE PROJECTION RATIONALE
3439110 Stormwater Utilitv Fees - It is proposed to maintain the Stormwater fee at
$2,50 IERU to fund the required drainage improvements. The following represents the
computation of the revenues derived from Stormwater Utility Fees:
Customer Data:
Projected No. of Billable ERUs
Monthly Rate Per ERU
30,750
$2.50
Revenues:
Gross Stormwater Utility Billings 922,500
Less: Uncollectibles (46,125)
Yields: Net Stormwater RevenUE $ 876,375
CAPITAL PROJECT DESCRIPTION
COMMUNITY SERVICES
6306 Drainaqe Improvements - The following projects are scheduled for the 2005/06
fiscal year:
Hospital District North Collector
Yacht Club Drive Seawall Improvements
2-111
POLICE
OFFDUTY
SERVICES FUND
2-112
CITY OF
2005/06
This Fund was established to account for revenues and expenditures associated with services
provided by off duty Police Officers in private customer details to the various businesses and
condominium associations.
REVENUE PROJECTIONS
~~, 2Ò~" 2004105'" ,,", 2005108,:: 2~
, "AC~~ ,ACTOA~:., ,~!"I"j¥)VED CIf' M~,NAGIR ':' COMMISSION
IIJDGEI"¡" PROPOSAL" APPROVAL
OßjÉë'r
CODE ",' 'CATEGORY'
310000/319999
320000/329999
330000/339999
340000/349999
350000/359999
360000/369999
380000/389999
399900/399999
........, "
,~B::J:LH< ""
cobE'NÖ.\
1000/2999
3000/3999
4000/4999
5000/5399
5400/5999
6000/6999
I ,
Locally Levied Taxes
Licenses & Permits
Intergovernmental Re
Charges for Services
Fines & Forfeitures
Misc. Revenues
Transfer from Funds
Fund Balance
0 0 0 0
0 0 0 0
0 0 0 0
397,521 419,791 415,000 330,000
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0
0
0
330,000
0
0
0
0
EXPENDITURES
""", ¡' .':. ,--,.,""'~~~::::':, ,,~~~:;'i'~::::~P::OV~:"~ÆrMA2:OS:"cëJM~=;
""êÃrÊGORYREêAfi ""i",;',' : """"":',.., """"",:IIJDGEI'" "PROPOSAL ,'APPROVAL
Personal Services 348,942 398,563 415,000 330,000 330,000
Contractual Services 0 0 0 0 0
Other Charges/Svcs 0 0 0 0 0
Commodities 0 0 0 0 0
Other Operating Expem 0 0 0 0 0
Capital Outlay
0
0
2-113
, ,
CITY OF AVENTURA
REVENUE PROJECTIONS
3421100
$$
415,000 330,000 330,000
. "fi!Iì!ØI$..' '.. ~~Ø¡PØQ~$ ... '.~~AØI!
3999000
CITY OF AVENTURA
EXPENDITURES 5001-521
1420
2101
2401
Public Safety
Extra Duty Detail
RCA
Worker's
303,428
23,212
338,770
25,916
358,273
27,157
290,000
20,000
290,000
20,000
"......,....,.... ,....,...."" ,.. ".., ..,.., ,...., .., ,.."" ,.."
, , '" """ '" '" , ",.." ,.., ,..,
$$~ '~i~I$$~~$.. "~1!î;mm$:~l!il!lìØ$" ,.,.~J!!!!!,"
REVENUE RATIONALE
3421100 Police Detail Billino - Estimated amount of revenue generated by off-duty
details in the City's business and residential communities.
TOTAL EXPENDITURES
2-114
3-1
I I
I I
~ J'
e ~ ~ &r,l;~
SUMMARY OF
CAPITAL
IMPROVEMENT
PROGRAM
CAPITAL IMPROVEMENT PROGRAM
2005 - 2010
HIGHLIGHTS
. Development and construction of the expanded 6 acre Waterways Park facility
on NE 2131h Street.
. A total of $415,000 in improvements to Founders Park that includes the
expansion of the parking lot, playground equipment and a water splashpad play
area.
. Implementation of $1,004,700 Traffic Video Monitoring Program which provided
for the installation of cameras at key intersections to allow the Police Department
to monitor and respond to traffic conditions,
. Utilizes a stormwater utility program to correct and improve drainage along
roadways for certain areas of the City, A total of $1,465,000 worth of
improvements will be completed during the five year period,
. Implementation of $440,000 of transportation improvements that includes street
lighting for NE 29th Avenue and Miami Gardens Drive Extension and a new bus
shelter at NE 2131h Street.
. A total of $577,000 of Citywide beautification improvements including median
landscaping is funded to continue to fulfill our goal of bein~ the most beautiful
City in South Florida, Major improvements include: NE 207 south swale area,
Miami Gardens Drive Extension, and Biscayne Boulevard Median (NE 209-212
St),
. Road maintenance projects that total $1,000,000 to resurface asphalt and
enhance safety are included for NE Aventura Boulevard, Yacht Club Drive,
Williams Island Road, NE 190th Street and the Hospital District.
. 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 Capital Improvement Program (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 in the City of Aventura. A capital improvement is defined as a capital
expenditure of $2,500 and office equipment expenditure of $500 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 year.
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 Statutes,
DEVELOPMENT OF THE CAPITAL IMPROVEMENT PROGRAM
The City's capital programming process began in December when operating
departments were required to prepare requests for all proposed capital projects
anticipated during the period of 2005 - 2010. 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 Urgent, Necessary, Desirable, and Deferrable.
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 Support
Services 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,
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.
The City will perform all capital improvements in accordance with an
adopted capital improvement program.
The classification of items as capital or operating will be determined by
two criteria - cost and frequency. Generally, a capital project has a "useful
2.
3,
3-4
. ,
, ,
4.
5.
6.
7,
8,
9,
10
11.
12.
13.
14.
15.
16.
life" of more than one year and a value of $2,500 or more, or for office
equipment $500 or more.
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.
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,
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.
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.
The City will determine the most appropriate financing method for all new
projects.
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.
The City will maintain ongoing maintenance schedules relating to road,
sidewalk and drainage system improvements.
The City will address and prioritize infrastructure needs on the basis of
protecting the health, safety and welfare of the community.
A CIP preparation calendar shall be established and adhered to.
Capital projects will conform to the City's Comprehensive Plan.
Long-term borrowing will not be used to fund current operations or normal
maintenance.
The City will strive to maintain an unreserved general fund balance at a
level not less than 7.5% of the annual general fund revenue,
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,
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,
3-5
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 Support
Services 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 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 2005 - 2010 Capital Improvement Program includes 22 projects in 5
functional categories with a total value of $14,294,037, The following represents the
percentage of total funding that each functional category has been allocated:
Beautification & Parks Facilities (38%), Transportation, Drainage and Infrastructure
Improvements (28%), Capital Equipment Purchase and Replacement (18%),
Information/Communication Technology (15%) 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
years covered by the Capital Improvement Program,
Program
B..,tlfi."'on . p"", F..mtl..
Table 1
Capital Improvement Program
2005/06-2009/10
Summary By Function
2005/06 2006/07 2007108 2008109 2009/10 TOTAL
2,'68,'00 . 2,'SUOO . 60,000 . . . ',412,000
1,130,6" 1,140,000 660,000 696,000 680,000 4,006,6"
74,600 74,'00
682,960 463,000 '62,000 427,000 '67,160 2,202,100
627,976 641,290 637,'6S 416,660 677,'60 2,'..,743
4,6",619 ' ',117,790 ' 1,60','6S ' 1,437,66° ' 1,634,710 ' 14,29~O37
T"n.portatlon, D"ln.,.'
Inh"..",""
Publi. BuUdln,. . F..liltl..
Inlo~.tlon/Communl."lon
To.hnology
C.pi'" Equlpmant
Totals
Infonnatlon Technology
15%
Public Bulidlngs
1%
Besutlflcatlon & Parks
38%
Transportation,
Drainage &
Infrastruc1ura
28%
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 years of
the program,
Table 2
Capital Improvement Program
2005/06-2009/10
Summary By Funding Source
Funding Source 2005/06 2006/07 2007/08 2008/09 2009/10 TOTAL
General 2,440,125 3,678,290 851,368 787,550 854,710 8,612,043
Police Impact Fees 178,500 99,500 108,000 55,000 90,000 531,000
Stormwater Utility 515,000 600,000 250,000 50,000 50,000 1,465,000
Parks Development 1,000,000 75,000 0 0 0 1,075,000
Granls 0 350,000 350,000
Transportation Fund 560,994 315,000 300,000 545,000 540,000 2,260,994
$ 4,694,619 $ 5,117,790 $ 1,509,368 $ 1,437,550 $ 1,534,710 $ 14,294,037
The proposed funding plan involves a commitment to 'pay as you go" annual
appropriations established in yearly budgets and reducing the reliance on long term
debt.
Funding Source Summary
Transportation Fund
16%
Stormwater Utility
10%
, .rtII
/ ...
Pari< Development
7%
0 . o. "
3-8
, ,
SUMMARY OF PROJECTS BY LOCATION AND YEAR
The following outlines the major projects by location and the year they are proposed to
be funded:
Location
Founders Park Improvements
Waterways Park Development
Country Club Drive Tennis Court
NE 29" Avenue Improvements
NE 27' Avenue Connector
Miami Gardens Drive Improvements
NE 209 & Blscayne Blvd Median
Hospital District Area
Yaeht Club Drive
NE 19Oth Street Improvements
NE 207'" Street
WIlliams Island Road
Aventura Blvd
Traffic Video Monitoring System
NE 213" Street Outfall
Improvements
Community Centsr Improvements
Table 3
Capital Improvement Program
2005/06-2009/10
Summary By Location
Beautification Transportation Street
Improvements Improvements Lighting
Drainage Park
Improve Improve
2005-2007
2005-2007
2005106
2006/07
2005106
2006106
2006/07
2005106
Facilities
Improve
2005106
2005106
2006.06
2009/10 2007/08
2005106
2008109
2005106
2005-2009
2008107
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 $14,294,037. No additional debt is recommended,
2. Utilize funding from impact fees and grants in the amount of $1,956,000 to assist in
the funding of the Waterways Park and police equipment.
3. No increase in the operating ad valorem tax rate is recommended during the five
year period. However, if operating expenditures increase at a higher rate than
expected, unanticipated events reduce key revenue sources, or an unforeseen
emergency occurs during the five year period an operating ad valorem tax rate
increase may be required. It should be made clear that the funding plan is based on
a series of projections and assumptions. If events occur that revise the projections
and assumptions, the financing plan will have to be updated and amended.
RECAP OF AVAILABLE RESOLRCES vs PROPOSED APPROPRIATIONS
GENERAL CAPITAL IMPROVEMENT PROGRAM
2005106 2006/07 2007/08 2008/09 2009/10
TOTAL PROJECTED AVAILABLE RESOURCES $27,306,393 $28,359,683 $29,263,924 $30,393,758 $31,412,720
PROJECTED OPERATING EXPENDITURES 20,455,887 22,266,590 23,976,609 25,687,456 27,537,040
SUBTOTAL 6,850,505 6,093,093 5,287,316 4,706,301 3,875,680
LESS DEBT SERVICE REQUIREMENTS 2,290,000 2,290,000 2,290,000 2,290,000 2,290,000
lRANSFER TO GENERAL CAPITAL IMPROVEMENT
PROGRAM 4,560,505 3,803,093 2,997,316 2,416,301 1,585,680
BALANCE FROM PREVIOUS YEAR 9,216,543 11,336,923 11,461,726 13,607,674 15,236,425
TOTAL AVAILABLE RESOURCES FOR CIP 13,777,048 15,140,016 14,459,042 16,023,975 16,822,105
PAY-AS-YOU-GO PROPOSED APPROPRL'lTION - CII 2,440,125 3,678,290 851,368 787,550 854,710
BALANCE IN CIP - END OF YEAR $11,336,923 $11,461,726 $13,607,674 $15,236,425 $15,967,395
3-10
TABLE 1
PROPOSED BEAIJTlFICA1l0NAND PARK FACILmES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2005/116 - 2009/10
SUMMARY BY YEAR
'OI:l'_:Iiõ1mllll" ""'11'_":"<"" ":if"" """""-,, ,',"" ,':'"", Ii'"
BPI Waterways Park [)e\elopment CM $ 2,000,000 2,350,000 $ 4,350,000
BP2 Found.., Park Impl",..nents CS 215,000 200,000 415,000
BP3 Cijywide Beautification Impro\ements CS B3,500 433,500 60,000 577,000
BP4 Country Club Tenni, Court ImprO\e, CS 70,000 70,000
TotaJ, $ 2,368,500 $ 2,983,500 $ 60,000 $ $ 5,412,000
TABLE 2
PROPOSED BEAIJTlFICAllON AND PARK FACILmES IMPROVEMENTS
PRO.ECTS SCHEDULED FOR 2005/116.2009/10
FUNDING PLAN
Impact General FDOT Loan Gmnt
CIP # Project Title Dept # Total Fees Fund Contributions Proceeds Funds
BPI Waterways Park De\elopmenl CM 4,350,000 1,000,000 $ 3,000,000 350,000
BP2 Found.., Park Impro\etTtents CS 415,000 75,000 340,000
BP3 Citywide Be...tification Impro\emenls CS 577,000 577,000
BP4 Country Club Temi, Court ImprO\e, CS 70,000 70,000
Totals 5,412,000 $ 1,075,000 $ 3,987,000 $ 350,000
3-11
TABLE 1
PROPOSED "TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2005106- 2009110
SUMMARY BY YEAR
CIP # Project Title Dept # 2005106 2006107 2007108 2008109 2009/10 Total
TDI1 Stormwater Drainage Impro\ement CS $ 515,000 $ 600,000 $ 250,000 $ 50,000 $ 50,000 $ 1,465,000
TDI2 Street Lighting Impro\ements CS 225,000 140,000 365,000
Transportation System & Traffic
TDI3 Impro\ements CS 150,694 300,000 200,000 425,000 100,000 1,175,694
TDl4 Road Resurfacing Program CS 240,000 100,000 100,000 120,000 440,000 1,000,000
Totals $ 1,130,694 $ 1,140,000 $ 550,000 $ 595,000 $ 590,000 $ 4,005,694
TABLE 2
PROPOSED "TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2005/06- 2009110
FUNDING PLAN
Stormwater
Utility General Transportation
CIP # Project Title Dept # Total Fund Fund Fund
TDI1 Stormwate' Drainage Impro\ement CS 1,465,000 1,465,000
TDI2 Street Lighting Impro\ements CS 365,000 365,000
Transportation System & Traffic
TDl3 Impro\ements CS 1,175,694 279,700 695,994
TDl4 Road Resurfacing Program CS 1,000,000 1,000,000
Totals $ 4,005,694 $ 1,465,000 $ 279,700 $ 2,260,994
3-12
, ,
TABLE 1
PROPOSED PUBLIC BUIWNG AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2005106 - 2009/10
SUMMARY BY YEAR
'0'"'-_=..,,-
""'IŒ-
"IO~""_"","'"
"""""
"!OJ"'"
"10"'"
t"'"
PBFI
Community Cente, Imp,otentents
CS
24,500
24,500
PBF2
Holiday Lighting fo' G"",mment Cente, CS
50,000
50,000
Tota's
74,500 $
74,500
TABLE 2
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2005106 - 2009/10
FUNDING PLAN
Loall Bond Grall' Gene,a'
CIP # Project Title Dep! # Total Proceeds Proceeds Funds Fund
PBFI
Community Cenler Improtements
CS
24,500
24,500
PBF2
Holiday Lighting fo, G"",mment Center CS
50,000
50,000
Totals
74,500 $
74,500 $
3-13
TABLE 1
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2005/06.2009/10
SUMMARY BY YEAR
!O"".-:mm.Ou' ."".. """"'-""'""> ":'O/!t!:_":'!:fj"-":'""" ;1'"
CE1 Vehicle Purchase & Replacements PO 346,200 375,590 402,268 342,000 453,260 1,919,318
CE2 Equipment Purchase and Replacement PO 178,500 99,500 108,000 55,000 90,000 531,000
CE3 Equipment Purchase and Replacement CS 17,500 25,000 18,000 13,500 74,000
CE4 Equipment Purchase and Replacement CD 3,275 48,700 2,100 550 20,600 75.425
Totals 527,975 $ 541,290 $ 537,368 $ 415,550 $ 577,560 $ 2,599,743
TABLE 2
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2004/05 - 2008109
FUNDING PLAN
Police
General Impact Fee
CIP # Project Title Dept. # Total Fund Fund
CE1 Vehicle Purchase & Replacements PO 1,919,318 1,919,318
CE2 Equipment Purchase and Replacement PO 531,000 531,000
CE3 Equipment Purchase and Replacement CS 74,000 74,000
CE4 Equipment Purchase and Replacement CD 75.425 75.425
Totals $ 2,599.743 $ 2,068,743 531,000
3-14
~
TABLE 1
PROPOSED COMMUNICAìlONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEOULED FOR 2005/06 - 2009/10
SUMMARY BY YEAR
[~I"" """"".n... """",. ~':O~"". .tiI:."r_'tilrilol; ",";1"._.",."" 1\1.,.
ICT1 Police Computers Systems PO 174,500 190,000 140,000 140,000 144,150 788,650
ICT2 Central Computer System FFS 145,000 98,000 63,000 115,000 60,000 481,000
ICT3 Radio PufOhase & Replacement PO 219,000 126,000 129,000 141,000 143,000 758,000
ICT4 Compute, Equipmenl FSS 8,000 6,000 8,000 6,000 8,000 36,000
ICTS Compute, Equipment CM 4,000 d,OOO 2,000 10,000
ICTS Compute, Equipm..,t CS 22,950 18,000 12,000 4,000 4,000 60,950
ICT7 Compute, Equipm..,t CO 19,500 8,000 8.000 21,000 8,000 64,500
ICTS Computer Equipm..,t CC 3,000 3,000
Totals $ 592,950 $ 453,000 $ 362,000 $ 427,000 $ 367,150 $ 2,202,100
TABLE 2
PROPOSED COMMUNICAìlONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2005/06 - 2009/10
FUNDING PLAN
General
CIP # Project Title Dept, # Tolal Fund
CC1 Police Computers Systems PD1 788,650 788,650
CC2 Central Compute, System FFS1 481,000 481,000
CC3 Radio PufOhase & Replacement PD2 758,000 758,000
CC4 Compute, Equipment FSS2 36,000 36,000
CC5 Compute, Equipment CM2 10,000 10,000
CC6 Computer Equipment CS11 60,950 60,950
CC7 Compute, Equipment CO2 64,500 64,500
CC6 Compute, Equipment CC1 3,000 3,000
Totals $ 2,202,100 $ 2,202,100
3-15
4-1
"
GLOSSARY
ACCOUNT
ACCOUNTING SYSTEM
APPROPRIATION
A term used to identify an individual asset, liability, expenditure control,
revenue control, encumbrance control, or fund balance.
The total structure of records and procedures which discover, record,
classify, summarize, and report information on the financial position
and resulls of operations of a government or any of its funds, fund
types, balanced account groups, or organizational components.
An authorization granled 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 estale or olher property by the County
Assessor and the state as a basis for levying taxes.
BOND
BONDED DEBT
BUDGET
BUDGET MESSAGE
BUDGETARY CONTROL
CAPITAL PROGRAM
CAPITAL BUDGET
CAPITAL
CONSTRUCTION
FUND
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 inlerest al 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.
Thai portion of indebtedness represented by outstanding bonds.
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.
A general discussion of lhe proposed budget as presented in writing
by the budget-making authority to the legislative body.
The controi or management of a government or enlerprise in
accordance with an approved budget for the purpose of keeping
expendilures within the limitations of availabie 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.
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.
A plan of proposed capital outlays and lhe means of financing them for
the current fiscal period.
A fund established to account for bond proceeds and expenditures
associaled wilh lhe purchase of properties to be to be utilized for
public parks, cultural center and the permanent Government Center
and Police Station.
4-2
CAPITAL PROJECT
FUND
CAPITAL OUTLAYS
CHART OF ACCOUNTS
DEBT SERVICE FUND
DEBT SERVICE
REQUIREMENTS
DEPRECIATION
ENCUMBRANCES
ENTERPRISE FUND
EXPENDITURES
A fund established to account for lhe acquisition and construction of
major capital facilities other than those financed by proprietary funds
and trust funds.
Expenditures which result in the acquisition of or addition to fixed
assels.
The classification system used by a city to organize the accounting for
various funds.
A fund established to finance and account for the accumulation of
resources for, and the payment of, general long-term debl principal
and interest. Also called a SINKING FUND.
The amounts of revenue which must be provided for a debt service
fund so thaI all principal and interest payments can be made in full on
schedule.
(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.
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 actualliabilily is set up.
A fund established to finance and account for operations (1) that are
financed and operated in a manner similar to private business
enterprises where lhe 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 lhe 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.
If the accounts are kepi 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.
4-3
EXPENSES
Charges incurred, whether paid or unpaid, for operation, mainlenance,
and interest, and other charges which are presumed to benefit the
curren1 fiscal period. Note: Legal provisions sometimes make il
necessary to treat as expenses charges whose benefits extend over
future periods. For example, purchase of malerials and supplies
which may be used over a period of more than one year and
payments for insurance which may be used over a period of more than
one year and payments for insurance which is to be in force for a
longer period than one year frequenlly 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 extend
also to other periods.
FISCAL PERIOD
Any period at the end of which a governmenlai unit determines its
financial condition and the results of its operations and closes its
books. Note: It is usually a year, though not necessarily a calendar
year.
FISCAL YEAR
A twelve-month period of time to which the annual budget applies and
at the end of which a city determines its financial position and results
of operations.
FIXED ASSETS
Assets of a long-term character in which the intent is to continue 10 be
held or used, such as land, buildings, machinery, furnilure, and other
equipment.
FUND
An independent fiscal and accounting entity with a self-balancing set
of accounts recording cash and/or other resources, together with all
related liabilities, obligations, reserves, and equities which are
segregaled 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 lhe financial operalions and
financiai 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 accounled for in another fund: Note: The
General Fund is used to finance lhe ordinary operations of a
governmental unit.
GOAL
A statement of broad direction, purpose or inlent 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 governmental unit to anolher. The contribution
is usually made to aid in the support of a specified function (for
example, education), but it is sometimes also 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 activilies.
As indicated elsewhere, the excess of the total revenues over the
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, ,
INTERNAL SERVICE
FUND
INVENTORY
ORDINANCE
POLICE EDUCATION
FUND
POLICE OFFDUTY
SERVICES FUND
REVENUES
SPECIAL REVENUE
FUND
STREET
MAINTENANCE FUND
TAXES
lotal expenses of the utility for a particular accounting period is called
"net income".
A fund established to finance and account for services and
commodities furnished by a designated departmenl or agency 10 other
departments or agencies within a singie 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 capital is kepi intact.
A detailed list showing quantities, descriptions, and values of property;
also units of measure and unit prices. Nole: The term is often
confined to consumable supplies but may also cover fixed assets.
A formal legislative enactment by the governing board of a
municipality.
A special revenue fund used to account for revenues pursuant to
Florida Statute 943.25 which allows municipalities to collect two (2)
dollars from each traffic citation for the purpose of criminal justice
education and training for police officers.
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.
Increases in governmental fund type net current assets from other
than expenditure refunds and residual equity transfers.
A fund used to account for the proceeds of specific revenue sources
thai are legally restricted to expenditure for specified purposes.
A special revenue fund to account for restricted revenues and
expenditures which by Florida Statutes are designated for street
maintenance and construction costs.
Compulsory charges ievied 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.
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