07-11-2014City Commission y The City ®f Ciic . S,rok ' Susan Gottlieb Ma or Eric M. Soroka ICMA -CM
Enbar Cohen Ape EiurcL Cit�G7erk
Teri Holzberg �( Teresa M. Soroka, MMC
Billy Joel
Michael Stern GbrAttomey
Howard Weinberg Weiss Scrota Helfman
Luz Urbaez Weinberg Pastoriza Cole & Boniske
Revised
AGENDA
JULY 119 2014 9 AM
Aventura Government Center 19200 West Country Club Drive Aventura, Florida 33180
1. CALL TO ORDER/ROLL CALL
2. OVERVIEW AND REVIEW OF PROPOSED BUDGET
A. GENERAL FUND
• REVENUES
• GENERAL GOVERNMENT DEPARTMENTS (CITY
COMMISSION, OFFICE OF THE CITY MANAGER, LEGAL,
CITY CLERK, FINANCE, & INFORMATION
TECHNOLOGY)
• PUBLIC SAFETY DEPARTMENT
• COMMUNITY DEVELOPMENT DEPARTMENT
• COMMUNITY SERVICES DEPARTMENT
• ARTS & CULTURAL CENTER DEPARTMENT
• NON - DEPARTMENTAL
• CAPITAL OUTLAY
B. MOTION TO ADOPT RESOLUTION TO ESTABLISH
TENTATIVE MILLAGE RATE:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF AVENTURA, FLORIDA, ESTABLISHING A PROPOSED
MILLAGE RATE FOR THE 2014/15 FISCAL YEAR;
PROVIDING FOR THE DATE, TIME AND PLACE OF THE
PUBLIC HEARING TO CONSIDER THE PROPOSED MILLAGE
July 11, 2014 CammiWw Meeting
RATE AND TENTATIVE BUDGET; AND PROVIDING FOR AN
EFFECTIVE DATE.
C. POLICE EDUCATION FUND
D. TRANSPORTATION AND STREET MAINTENANCE FUND
E. 911 FUND
F. DEBT SERVICE FUND
G. CAPITAL PROJECTS FUND
H. STORMWATER UTILITY FUND
I. POLICE OFF -DUTY SERVICES FUND
3. A. CITY CLERK SELECTION PROCESS INTERVIEWS:
BARBARA ESTEP, MMC, MIAMI SHORES VILLAGE CLERK
ELLISA HORVATH, MMC, BAL HARBOUR VILLAGE CLERK
B. DISCUSSION AND POSSIBLE MOTION
4. ADJOURNMENT
This meeting is open to the public. In accordance with the Americans with Disabilities Act of 1990, all persons who are disabled
and who need special accommodations to participate in this meeting because of that disability should contact the Office of the City
Clerk, 3051166 -8901, not later than two days prior to such proceeding. One or more members of the City of Aventura Advisory
Boards may be in attendance and may participate at the meeting. Anyone wishing to appeal any decision made by the Aventura
City Commission with respect to any matter considered at such meeting or hearing will need a record of the proceedings and, for
such purpose, may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and
evidence upon which the appeal is to be based. Agenda items may be viewed at the Office of the City Clerk, City of Aventura
Government Center, 19200 W. Country Club Drive, Aventura, Florida, 33180. Anyone wishing to obtain a copy of any agenda
item should contact the City Clerk at 305 -466 -8901.
7
P" 'lie c 0
ity Of
eAntura
PROPOSED
OPERATING AND
CAPITAL BUDGET
FISCAL YEAR 2014/15
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2014/15
- rn
P
CITY OF AVENTURA
CITY COMMISSION
Mayor Susan Gottlieb
Commissioner Enbar Cohen
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Howard Weinberg
Commissioner Luz Urbaez Weinberg
CITY MANAGER
Eric M. Soroka, ICMA - CM
DEPARTMENT DIRECTORS
Weiss Serota Helfman Pastoriza Cole & Boniske, P.L., City Attorney
Robert M. Sherman, Community Services Director
Teresa M. Soroka, MMC, City Clerk
Joanne Carr, Community Development Director
Karen J. Lanke, Information Technology Director
Steven Steinberg, Police Chief
Julie Alm, Charter School Principal
Brian K. Raducci, Finance Director
Steven Clark, Arts & Cultural Center General Manager
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2014/15
TABLE OF CONTENTS
TOPIC PAGE NO.
City Manager's Budget Message I -XIV
Organization Chart/ Mission Statement XV
Distinguished Budget Presentation Award XVI
INTRODUCTION
1 -1
Overview
1 -2
Budget Procedures and Process
1 -5
Financial Polices
1 -8
Cash Management /Investment Policies
1 -9
Fund Balance Policies
1 -10
Financing Programs and Debt Administration
1 -13
Risk Management
1 -15
Demographics and Miscellaneous Statistics
1 -16
Budget Preparation Calendar
1 -17
Property Tax Information
1 -18
Comparison of Number of Employees
1 -21
SUMMARY OF ALL FUNDS 2 -1
Comparative Personnel Summary 2 -3
Fund Balance Analysis 2 -4
GENERAL FUND
2 -5
Summary of Budget
2 -6
Revenue Projections
2 -9
Expenditures:
City Commission
2 -19
Office of the City Manager
2 -23
Legal Department
2 -29
City Clerk's Office
2 -32
Finance Department
2 -38
Information Technology Department
2 -45
Public Safety Department
2 -52
Community Development Department
2 -60
Community Services Department
2 -66
Arts & Cultural Center Department
2 -73
Non - Departmental
2 -79
Capital Outlay
2 -83
POLICE EDUCATION FUND 2 -88
TRANSPORTATION AND STREET MAINTENANCE FUND 2 -91
911 FUND 2 -96
DEBT SERVICE FUNDS 2 -100
CAPITAL PROJECTS FUND 2 -114
STORMWA TER UTILITY FUND 2 -118
POLICE OFFDUTY SERVICES FUND 2 -122
SUMMARY OF CAPITAL IMPROVEMENT PROGRAM
3 -1
2014 -2019 Highlights
3 -2
Purpose of the Capital Improvement Program
3 -3
Legal Authority
3 -4
Development of Capital Improvement Program
3 -4
Capital Improvement Program Policies
3 -5
Preparing the Capital Budget
3 -6
Summary of Recommended Projects
3 -7
Summary of Financing Plan Model
3 -10
Proposed Beautification and Park Facilities Improvements
3 -11
Proposed Transportation, Drainage and Infrastructure Improvements
3 -12
Proposed Public Buildings and Facilities Improvements
3 -13
Proposed Information /Communications Technology
3 -14
Proposed Capital Equipment Purchase and Replacement
3 -15
Impact of Capital Projects on Operating Budget
3 -16
GLOSSARY 4 -1
Ok "Alt
I*
_ w
Office of the City Manager
July 7, 2014
City of
Aventura
Gunmrncnt ccnu .
19200 West Country Club Drive
Avcntuia, Florida 331$0
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: 2014/15 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, 2014, for your review and consideration. The budget document emphasizes a
professional and conservative fiscal approach and represents the single most important
report presented to the City Commission. It is primarily intended to establish an action,
operational, and financial plan for the delivery of City services. It also represents the City's
commitment to providing the highest level of City services to maximize the quality of life for
its citizens, businesses and visitors. The proposed budget provides the resources to
maintain our quality municipal services and facilities that make Aventura a premier
community to live, work and play. Going forward in these uncertain economic times we
need to continue our prudent fiscal practices. This document serves as an aid to the
residents in providing a better understanding of the City's operating and fiscal programs.
Budget Format
This single budget document, which includes all City Funds and service programs, has
been prepared to provide the public with a comprehensive overview of all City services and
financial framework. A separate budget document for the Charter School is adopted by the
City in May of each year.
The budget is a performance based plan that links goals and objectives with the financial
resources necessary to achieve them. In order to ensure that goals and objectives
established in the budget planning process are translated into results, the resources
allocation process is tied to performance. The budget document contains
performance /workload indicators to facilitate this process. Every effort was made to provide
a budget document that can be fully reviewed and justified to the City Commission and
residents.
The preparation of the budget document marks a continued commitment to a planned and
professional process of developing a budget that will address both current and future issues
facing the City. It also demonstrates the City's commitment to providing adequate service
levels and the necessary justification to support all expenditure requests.
Significant Factors Affecting Budget Preparation
Our economy continues to show signs of recovery as witnessed by this years increase in
the City's property values. The City experienced a 7.8% increase in property values over
the prior year. The new value of $8.394 Billion is still down from the pre- recession value of
$9.609 Billion, but continues to tract a positive upward trend for our community.
Strong fiscal policies and prudent budgeting have enabled the City to maintain the lowest
tax rate in the County while providing high - quality services to our residents. The positive
economic recovery signs allows the City, for the first time in 3 years, not to utilize reserve
funds to balance the budget and fund nonrecurring capital projects. Importantly, it also
avoids the need to increase taxes. The new construction assessed values rose by $104
million over the prior year. Recent development applications for the Park Square Aventura
mixed use project and the expansion of the Aventura Mall will insure that this trend
continues in the near future. Although the local economy has made strides, we need to
continue to remain prudent and conservative in our financial management of the City.
In order to continue this philosophy, the following principles guided the preparation of this
year's budget:
• Limit the overall operating costs increase to 4% while maintaining the current service
levels and programs.
• Increase service levels where justified to address community needs.
• Not increasing the tax rate.
• Develop conservative revenue estimates and ensure that expenditure levels are
maintained within the projected revenue amounts.
The budget process produced a total budget of $57,716,594 or 1.9% more than the
previous year. Operating costs were limited to a 3.7% increase as compared to the previous
year. A major portion of the increase is attributed to an 8% increase or $168,000 in health
insurance premiums. The budget maintains our current level for all City services except
funding for the following areas:
• Police services increased by adding 2 police officers to address increased service
needs and workload requirements. The Motorcycle Unit was reactivated to assist
activities in the traffic unit.
• Building Inspection and Review costs were increased to response to the upswing in
building activity.
• Increased funding for community events such as "movie nights ", programming at the
Arts & Cultural Center and special programs.
The model of privatizing many service areas of the City's operations over the years has
served the City well and has allowed for a more cost effective service delivery system
as compared to the traditional government structure.
Capital Outlay expenditures are budgeted at $4,910,421 and include projects ranging from
drainage improvements to road resurfacing and the commitment to invest in state -of- the -art
technology to serve and protect our residents. Maintaining our infrastructure from
government buildings to our park facilities continues to be a major funding priority to
protect these assets.
The total number of full -time employees contained in the proposed budget increased by 2
compared to the prior year for a total of 175.
The City's residents deserve quality municipal services provided in a productive and
efficient manner at the lowest possible cost. They also deserve proper justification when a
budget is proposed. I believe the budget contained within does all of this.
2014/15 Budget Priorities /Goals
The following represents the pre - established priorities and goals that provided a framework for
the preparation of the 2014/15 Budget Plan.
✓ Maintaining current service levels and programs.
✓ Increase police staffing to address service needs and workload requirements.
✓ Address drainage infrastructure improvements in areas subject to flash flooding and
the long range impacts of climate change.
✓ Expand events and programs that promote a sense of community.
✓ Provide funding to maintain landscaped areas, City facilities and the City's
infrastructure to continue to provide a high quality maintenance program.
✓ Expedite plan review and permitting for projects that create jobs and spur economic
activity.
✓ Continue to adopt "Go Green" initiatives in order to save energy, conserve precious
natural resources and reduce our impact on climate change. These initiatives over
time will also reduce our annual operating cost and impacts on the environment.
✓ Continue to utilize technology to improve productivity and lower costs of providing
services.
✓ No additional debt by implementing and funding the "pay -as- you -go" Capital
Improvement Program to address the City's infrastructure needs.
Summary of All Budgetary Funds
The total proposed budget for 2014/15, including all funds, capital outlay and debt service,
is $57,716,594. This is $1,082,051 or 1.9% more as compared to the prior year. Operating
expenditures total $31,461,379, while Capital Outlay expenditures total $23,697,293 and
Debt Service expenditures total $2,557,922.
Fund Summary by Amount
FUND
PROPOSED
AMOUNT
% of
BUDGET
General Fund
$ 49,407,478
82.4%
Police Education Fund
7,000
0.0%
Transportation Fund
3,085,815
5.1%
911 Fund
218,600
0.4%
Debt Service Funds
2,557,922
4.3%
Capital Projects Fund
2,280,824
3.8%
Stormwater Utility Fund
2,176,000
3.6%
Police Off Duty Services Fund
225,000
0.4%
Fund Summary by Percentage
Police Education Transportation
0.0% 5.1%
General
82.4% E911
0.4%
IV
: Service
4.3%
Capital Projects
3.8%
Stormwater Utility
Y 3.6%
0.4%
Expenditures by category are as follows:
CATEGORY SU MMARY
CATEGORY
Personal Services
Contractual Services
Other Charges /Svcs
Commodities
Other Operating Expenses
Capital Outlay
Debt Service
Total
PROPOSED % of
AMOUNT BUDGET
$ 20,450,923
35.4%
5,879,900
10.2%
4,234,321
7.3%
695,600
1.2%
200,635
0.3%
23,697,293
41.1%
2,557,922
4.4%
$ 57,716,594
100.0%
Category Summary by Percentage
Other Charges /Svcs Commodities
Contractual Services 7.3% 1.2%
10.2% Other Operating
Expenses
0.3%
Personal Services Debt Service
35.4% 4.4%
V
Capital Outlay
41.1%
The following chart shows a comparison of each department's budget for the past two (2)
years. The total budget amount is 1.9% or $1,082,051 more than the previous year.
DEPARTMENT
2013/14
2014/15
INCREASE
(DECREASE)
% Change
City Commission
$ 124,140
$ 125,339
$ 1,199
1.0%
Office of the City Manager
787,104
807,931
20,827
2.6%
Legal
270,000
270,000
-
0.0%
City Clerk's Office
281,731
313,021
31,290
11.1%
Finance
957,677
986,975
29,298
3.1%
Information Technology
932,834
968,588
35,754
3.8%
Public Safety
17,243,762
17,794,080
550,318
3.2%
Community Development
1,889,105
2,104,435
215,330
11.4%
Community Services
5,655,798
5,895,110
239,312
4.2%
Arts & Cultural Center
693,792
726,900
33,108
4.8%
Non - Departmental
1,500,200
1,469,000
(31,200)
-2.1%
Subtotal
30,336,143
31,461,379
1,125,236
3.7%
Capital Outlay 6,446,668 4,910,421 (1,536,247) -23.8%
CIP Reserve 17,285,275 18,786,872 1,501,597 8.7%
Debt Service 2,566,457 2,557,922 (8,535) -0.3%
Total $ 56,634,543 $ 57,716,594 $ 1,082,051 1.91
GENERALFUND
The General Fund is used to account for resources and expenditures that are available for
the City's general operations of City government functions.
Revenues
The revenues, available for allocation in the 2014/15 fiscal year General Fund Budget,
including inter -fund transfers, are anticipated to be $49,407,478. This is a decrease of
$1,001,320 or 2.0% as compared to last year.
Locally Levied Taxes — The City's assessed value as reported by the County Property
Appraiser Department is $8,394,311,130. This amount is 7.8% or $607,878 more than last
year. The new construction value was $104,081,513. The ad valorem millage levy for fiscal
year 2014/15 is recommended to be 1.7261, which is the same rate adopted last year. This
will generate $13,764,950 compared to last year's amount of $12,768,153. This represents
the 19th consecutive year without an increase. The budget includes $4,265,000 from
electric utility taxes and anticipated utility taxes for water and gas and the unified
communications tax make up the remainder of this category and are based on historical
data and the number of residential and commercial establishments located in the City.
Licenses and Permits — The amount for this revenue category is projected to be $211,500
more than the prior year based on anticipated increases in FPL franchise fees and building
VI
permits. The budget includes $2,652,000 from FPL franchise fees based on the Interlocal
Agreement with the County and $1,600,000 for building permits.
Intergovernmental Revenues — Total revenues for this category are projected to increase by
$318,650 as compared to the amount budgeted for the prior year due to anticipated higher
Sales Tax and State Revenue.
Charges For Services — Revenues relating to charges for services are anticipated to be
$149,800 more than the prior year's budget. The majority of the increase is attributed to
revenue generated from lien searches, summer recreation camp fees and police service
agreement payments.
Fines and Forfeitures — Total revenues projected for 2014/15 is $1,632,000. Revenues from
county court fines and intersection safety violations are included in this category.
Miscellaneous Revenues — Projected revenues are anticipated to be $165,000. This is a
decrease of $1,000 compared to the amount budgeted for the prior fiscal year.
Fund Balance — This represents a designated amount of funds accumulated in reserves.
The amount utilized from the fund balance is $15,019,433.
Non - Revenues — This represents transfers from the E911 Funds to the General Fund.
Ad Valorem Taxes
27.8%
Fund Balance
30.4%
Revenues by Source
Locally Levied Taxes
17.
1
LI
ironcoc & Permits
7%
itergovernmental Revenues
6.4%
Charges For Services
4.3%
-Fines & Forfeitures
3.3%
Misc. Revenues
NOPW:�Trans!fers 0.3%
0.1%
VII
Expenditures
The estimated 2014/15 General Fund expenditures contained within this budget total
$49,407,478 and are balanced with the projected revenues. Total expenditures are
$1,001,320 or 2.0% less than the 2013/14 fiscal year amount. This is primarily due to the
completion of major capital projects in the prior fiscal year. The operating expenditures have
increased by $1,099,820 or 3.9% as compared to the prior year.
EXPENDITURE CATEGORY SUMMARY
INCREASE
CATEGORY
2013/14
2014/15
(DECREASE)
% Change
Personal Services
$ 19,581,075
$ 20,225,923
$ 644,848
3.3%
Contractual Services
4,166,292
4,461,000
294,708
7.1%
Other Charges /Svcs
3,968,357
4,081,321
112,964
2.8%
Commodities
643,850
693,600
49,750
7.7%
Other Operating Expenses 192,685 190,235 (2,450) -1.3%
Subtotal 28,552,259 29,652,079 1,099,820 3.9%
Capital Outlay
Transfer to Funds
Total
19,656,854 17,543,354 (2,113,500) -10.8%
2,199,685 2,212,045 12,360 0.6%
$ 50,408,798 $ 49,407,478 $ (1,001,320) -2.0%
Personal Services
Personal Services increased by $644,848 or 3.3% compared to the prior year. The increase
includes an 8% or $168,000 increase in Health Insurance costs associated with changes
associated with the Federal Health Care law and experience modifications. The
expenditures for non - unionized employees have been budgeted to reflect a 3% cost of living
adjustment and a performance /merit increase amount that averages 3% per employee. The
costs associated with the PBA Collective Bargaining Agreement are included in the
proposed budget. The total number of full -time employees is 175 compared to 173 in
2013/14 fiscal year. The two new positions represent additional police officers in the Police
Department to address growth in the community and workload increases. The total number
of part -time employees remains at 12.
The per capita number of employees is significantly lower than adjacent municipalities. This
is due to the City's emphasis on privatizing major functions of City services for greater
productivity and cost savings. I am proud to work with a dedicated group of City
employees that strive to provide excellent services and are committed to our
community. Over the years they have proven that our work force can meet any
challenge.
VIII
2013/14
2014/15
I
Comparative Staffing Levels
0 25 50 75
Community Services
21.0
Charter School
Community Development
Public Safety
■ Information Technology
■ Finance
1123.0 , City Clerk's Office
100 125
m Office of the City Manager
m City Commission
Operating Expenses
The expenditures for contractual services are budgeted at $4,461,000 or 9.0% of the
General Fund budget. This is $294,708 more than the prior year. This can be attributed to
increases in building inspection services generated by building activity, maintenance cost
increases and costs associated with the Intersection Traffic Safety Program. Expenditures
for other charges and services are budgeted at $4,081,321, which represents 8.3% of the
total budget. This category increased by $112,964 due to costs associated with the election,
summer recreation program and maintenance of information technology systems.
Expenditures for commodities are budgeted at $693,600, which represents 1.4% of the total
budget. Total costs associated with other operating expenses are budgeted at $190,235
which represents .4% of the total budget.
Capital Outlay
General Fund projects included in the first year of the City's five year Capital Improvement
Program (CIP) for 2014 -2019 represent a long term plan to address infrastructure
maintenance needs. A total of $1,165,030 has been budgeted in the General Fund for
Capital Outlay projects along with a $16,378,324 reserve to fund future projects.
Major General Fund capital outlay items are as follows:
Police Vehicles $471,000
Computer Equipment $374,600
Equipment $238,430
Park Improvements $42,000
Communications Center Improvements $15,000
E911 Equipment $15,000
Beautification Projects $9,000
Transfer to Funds
Transfers to the debt service funds to pay principal and interest payments associated with
the long -term financing of bonds and loans is $2,212,045 which is an increase of $12,360
as compared to the prior year. The transfer also includes $100,000 from the Traffic Safety
Program to the Charter School Fund.
IX
SUMMARY OF EXPENDITURES BY DEPARTMENT
GENERALFUND
CATEGORY
2013/14
2014/15
INCREASE
(DECREASE)
% Change
GENERAL GOVERNMENT
City Commission $
124,140 $
125,339
$ 1,199
1.0%
Office of the City Manager
787,104
807,931
20,827
2.6%
Legal
270,000
270,000
-
0.0%
City Clerk's Office
281,731
313,021
31,290
11.1%
Finance
957,677
986,975
29,298
3.1%
Information Technology
932,834
968,588
35,754
3.8%
Total General Go \/t
3,353,486
3,471,854
118,368
3.5%
PUBLIC SAFETY
Public Safety
16,819,878
17,403,680
583,802
3.5%
Community Development
1,889,105
2,104,435
215,330
11.4%
Total Public Safety
18,708,983
19,508,115
799,132
4.3%
COMMUNITY SERVICES
Community Services
4,295,798
4,476,210
180,412
4.2%
Arts & Cultural Center
693,792
726,900
33,108
4.8%
Total Community Svcs.
4,989,590
5,203,110
213,520
4.3%
OTHER NON - DEPARTMENTAL
Non - Departmental
1,500,200
1,469,000
(31,200)
-2.1%
Capital Outlay
19,656,854
17,543,354
(2,113,500)
-10.8%
Transfer to Funds
2,199,685
2,212,045
12,360
0.6%
Total Other Non -Dept.
23, 356, 739
21, 224, 399
(2,132, 340)
-9.1%
TOTAL $ 50,408,798 $ 49,407,478 $ (1,001,320) -2.0%
Information
Technology
Finance 1.9%
1.9%
City Clerk's Office
0.6
Legal
0.5%
Office of the City-__
Manager
1.6%
City Commission
0.2% /
Transfers J
4.4
Police
33.4%
A
Community
Development
3.7% 1
1
Community Services
8.5
- Arts & Cultural Center
1.4%
Non - Departmental
3.0%
Capital Outlay
39.0%
Police Education Fund
This Fund is used to account for revenues and expenditures associated with the two dollars
($2.00) the City receives from each paid traffic citation, which, by state statute, must be
used to further the education of the City's Police Officers. A total of $7,000 is anticipated in
revenue for 2014/15. The amount budgeted for expenditures will be used for various state -
approved training programs throughout the year.
Transportation and Street Maintenance Fund
This fund was established to account for restricted revenues and expenditures which by
State Statute and County Transit System Surtax Ordinance are designated for
transportation enhancements, street maintenance and construction costs. Revenues are
projected to be $3,085,815 for 2014/15. The County Transit System Surtax is estimated to
generate $1,050,000. The funds will be used to provide transit system services, street light
improvements for NE 29th Place, upgrades to the Traffic Video Monitoring System and fund
road resurfacing projects (Biscayne Lake Gardens, NE 207th Street and NE 29th Place.).
Operating expenditures for maintenance are budgeted at $463,500.
911 Fund
This fund is used to account for revenues and expenditures specifically earmarked for the
City's emergency 911 system in accordance with Florida Statute 365.172. The funds may
be used to provide emergency dispatch systems, training, communication, maintenance
and repairs and related capital outlay purchases. The fund offsets a portion of the
emergency 911 operational costs. The anticipated revenues for 2014/15 are $218,600.
Funds will be used to pay costs associated with the 911 system and transfer an amount to
the General Fund to offset communication officer costs.
Debt Service Funds
These funds were established to account for revenues transferred from the General Fund
and debt service payment expenditures associated with the long -term financing of the
following bonds and loans:
2010 & 2011 Debt Service Fund — Established for the purchase of Founders Park, the
permanent Government Center site and construction of the Government Center. The
original debt issued in 1999 was refinanced in 2010 and 2011. The proposed budget for
2014/15 is $1,199,453.
2000 Loan Debt Service Fund — Established for the construction of the Community
Recreation Center and the acquisition of Waterways Park. The proposed budget for
2014/15 is $508,680.
2012 (A) Loan Debt Service Fund — Established for the acquisition of the property for the
Charter School and to partially fund the Community Recreation Center. The proposed
budget for 2014/15 is $403,912. The original debt issued in 2002 was refinanced in 2012.
XI
2012 (B) Loan Debt Service Fund — Established for the construction and equipment of the
Charter Elementary School. The proposed budget for 2014/15 is $495,877. The original
debt issued in 2002 was refinanced in 2012.
The total budget for all Debt Service Funds is $2,557,922 and is $8,535 less than the
previous year.
Capital Projects Fund
This fund was established to account for impact fees and other revenues specifically
earmarked for capital projects restricted by City Ordinances or City Commission policy. The
total fund for 2014/15 is $2,280,824. The majority of the revenues are from the funds set -
aside from the sale of land previously owned by the City and developer contributions. The
funds will be utilized for upgrades to the Traffic Video monitoring System and the design
costs for the proposed NE 188th Street Park.
Stormwater Utility Fund
This fund is used to account for revenues and expenditures specifically earmarked for the
construction and maintenance of the City's stormwater drainage system. The maintenance
costs total $556,400. Capital improvements to the drainage system are budgeted in the
amount of $850,000. A reserve account to assist in funding future projects was established
in the amount of $769,600. Revenues are projected to be $2,176,000 for 2014/15. It is
recommended that the current rate of $2.50 /ERU be maintained.
Police Offduty Services Fund
This Fund was established to account for revenues and expenditures associated with
services provided by offduty Police Officers in private customer details to the various
businesses and condominium associations. The proposed Police Services Offduty Fund for
2014/15 is anticipated to be $225,000.
Summary
I am pleased to submit the detailed budget contained herein for fiscal year 2014/15. The
budget reaffirms the City Commission's commitment to maintain our quality services at their
current levels without raising the tax rate. Over the years, this City has maintained the
lowest tax rate in the County. This budget document and its related policies represent our
continued commitment to excellence and to our residents.
Some of the major points emphasized, in the proposed budget, are as follows:
• For the 19th year, no property tax increase.
• Total expenditures in all funds increased by 1.9 %.
The operating cost increases were held to less than 4% without reducing current
service levels.
XII
• For the first time in 3 years reserve funds were not used to balance the budget and
fund nonrecurring capital projects.
• Added 2 police officer positions to address increased service needs and workload
requirements.
• Increases funding for community events such as "movie nights ", programming at the
Arts & Cultural Center and special programs.
• Funds $1,328,000 for drainage, street lighting, road resurfacing and safety
improvements on NE 29th Place.
• Includes $710,000 for road resurfacing on NE 207th Street and Biscayne Lake
Gardens.
• Continues to implement and update technology enhancements that develop our
"Electronic Government" to allow the public to interact more easily and conveniently
with the City and to automate City operations.
• Updates the City's Traffic Video Monitoring System by funding $1,500,000 in system
upgrades and expansion to the latest state of the art equipment.
• Funds police equipment needs from laptop computers to new police vehicles in the
amount of $781,450.
• Continues to adopt "Go Green" initiatives in order to save energy, conserve precious
natural resources and reduce our impact on climate change.
The preparation and formulation of this document could not have been accomplished
without the assistance and dedicated efforts of all Department Directors and the Finance
Director. All questions relating to the budget should be referred to my attention. A
Commission meeting will be held on July 11, 2014 to review in detail the proposed budget
document.
Respectfully submitted,
Eric M. SoVa
City Manager
XIII
Organization Chart
CITY OF AVENTURA
�T
Residents
City Commission
Public Safety
Department
Police
Patrol
Community Relations
Criminal investigations
Traffic Enforcement
Emergency Preparedness
Community
Development
Department
Planning
Zoning
Building Inspections
Code Enforcement
Economic Development
Occupational Licenses
Charter School
Department
K -8 School
Finance
Department
Finance /Accounting
Purchasing
Risk Management
Personnel
Arts & Cultural
Center
Department
Facility Management
Performing Arts Programming
Our Mission Statement
Information
Technology
Department
Information Management
Communications
Our mission is to join with our community to make Aventura a city of the
a city of excellence. We do this by providing RESPONSIVE, COST
INNOVATIVE local government services.
XIV
Community
Services
Department
Community Facilities
Parks /Beautification
ROW /Median Maint.
Public Works
Mass Transit
Special Events
Recreation /Cultural
highest quality and
EFFECTIVE AND
City Attorney
FC"anager
Fcity Clerk
Administrat on
Legal Services
g
Budget Pr aration
Customer Service
Minutes
Records Retention
Capital Pro ects
Clerical Support
Elections
Public Safety
Department
Police
Patrol
Community Relations
Criminal investigations
Traffic Enforcement
Emergency Preparedness
Community
Development
Department
Planning
Zoning
Building Inspections
Code Enforcement
Economic Development
Occupational Licenses
Charter School
Department
K -8 School
Finance
Department
Finance /Accounting
Purchasing
Risk Management
Personnel
Arts & Cultural
Center
Department
Facility Management
Performing Arts Programming
Our Mission Statement
Information
Technology
Department
Information Management
Communications
Our mission is to join with our community to make Aventura a city of the
a city of excellence. We do this by providing RESPONSIVE, COST
INNOVATIVE local government services.
XIV
Community
Services
Department
Community Facilities
Parks /Beautification
ROW /Median Maint.
Public Works
Mass Transit
Special Events
Recreation /Cultural
highest quality and
EFFECTIVE AND
The Government Finance Officers Association of the United States and Canada (GFOA)
presented a Distinguished Budget Presentation Award to City of Aventura, Florida for its
annual budget for the fiscal year beginning October 1, 2013. In order to receive this award,
a governmental unit must publish a budget document that meets program criteria as a
policy document, as an operations guide, as a financial plan, and as a communications
device.
This award is valid for a period of one year only. We believe our current budget continues
to conform to program requirements, and we are submitting it to GFOA to determine its
eligibility for another award.
Xv
-- I
INTRODUCTION
1 -1
Overview
Location and Size
Aventura, one of Miami - Dade's newest
communities, was incorporated in 1995 and is
a young, vibrant, full- service municipality with
a diverse demographic base and is recognized
internationally as a premier location in which to
live, shop and play.
Aventura is 3.2 square miles located on the
Intracoastal Waterway in northeast Miami -
Dade County and is conveniently located
between Miami and Fort Lauderdale, just east
of 1 -95.
The northern boundary of the City is the
Miami - Dade /Broward County line, the western
is the FEC Railroad, the eastern is the
Intracoastal waterway and the southern
boundary is NE 176t" Street.
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Aventura is an upscale condo community with
some of South Florida's best -known large -
scale condominium projects and apartment
buildings. Restaurants, movie theaters and the
Aventura Mall are conveniently located nearby
and downtown Fort Lauderdale and Miami are
just 20 minutes away.
1 -2
City Facts
• Location- 12 miles north of Miami
12 miles south of Fort Lauderdale
1 mile west of the Atlantic Ocean
• Zip Codes- 33180, 33160
• Police Force- 82 Sworn Officers and 38
Civilians
• Major Economic Drivers- Retail,
medical
• Number of Businesses- 2,580
Government Structure
The form of government used in the City of
Aventura, pursuant to its Charter, is a
Commission - Manager form of government.
Under this form of government the City
Commission is the legislative branch of the
government and the City Manager is the
executive branch of the government. The City
Commission enacts Ordinances, the laws of
the City, adopts Resolutions authorizing
actions on behalf of the City, reviews plans for
development and establishes the policies by
which the City is governed. The City Manager
is the Chief Executive Officer of the City,
overseeing the day -to -day operations,
administering the City's service providers,
preparing long range plans and implementing
the policies established by the City
Commission.
The City Commission hires the City Attorney,
City Clerk and City Manager who then hires all
subordinate employees.
The City Commission is comprised of seven
(7) members, including the Mayor and six (6)
Commissioners.
The Mayor is the ceremonial leader of the City,
the presiding officer at Commission Meetings
and is a voting member of the Commission,
with his /her vote having no more or less
weight than that of any other member of the
Commission. While the leading political figure
of the City, the Mayor does not bear the
responsibility nor has the authority of directing
the day -to -day municipal activities. The Mayor
executes all Ordinances, Resolutions and
issues Proclamations on behalf of the City,
and represents the City to other public and
private entities. The position of Mayor is
considered to be "part- time" and not an
employee of the City. The Mayor is elected at
large to a four -year term, and may reside in
any area of the City.
City Commissioners each have the same
authority and ability to bring, discuss and vote
on matters before the Commission. The
position of Commissioner is considered to be
"part- time" and not an employee of the City.
For election purposes, the City is divided by
the William Lehman Causeway into two (2)
areas. The City Charter requires that two (2)
Commissioners reside in the northern area,
and two (2) Commissioners reside in the
southern area, and two (2) Commissioners
and the Mayor shall be elected without regard
to residence in any particular area.
The City Commission is committed to
providing quality municipal services at the
lowest possible cost. The City's operating
departments include the Office of the City
Manager, City Clerk's Office, Legal,
Community Development, Community
Services, Finance, Information Technology,
Charter School, Arts & Cultural Center and
Public Safety.
1 -3
Always progressing...
Since the City's incorporation, millions of
dollars have been spent on infrastructure
improvements including streets, sidewalks,
lighting, park development, beautification
projects, drainage, pedestrian and safety
improvements. Some of these improvements
include:
• A state -of- the -art Government Center
provides a one - stop -shop for its residents
and houses all governmental operations,
including Commission Chambers, Police
Station and administrative offices.
• A Community /Recreation Center situated
on 2.8 acres of land in a park like setting
on the waterfront. This 25,000 square foot
facility includes a gym, meeting rooms,
computer lab, exercise and aerobic
facilities.
• The first municipal -run charter school in
Miami -Dade County. In order to address
the growing number of families with school
age children, the City Commission chose
to take an aggressive approach to meet its
changing demographics. Doors opened to
the Aventura City of Excellence School in
the fall of 2003 which is adjacent to the
new Community Recreation Center. The
84,000 square foot state -of- the -art school
serves 996 Aventura schoolchildren from
kindergarten to 8t" grade.
• In 2010, the City's Arts & Cultural Center
opened and has provided numerous
performing arts and cultural events for all
age groups in the community.
Privatization of Services
The following services are contracted to
private contractors or vendors via performance
contracts:
• Building Plans Review & Inspections
• Road, ROW, Park & Median
Maintenance
• Engineering Services
• City Attorney and Legal Services
• Recreation Programming & Special
Events
• Arts & Cultural Center Operations
• Solid Waste
• Shuttle Bus Service
• Charter School Teachers and
Educational program
• Planning Services
Incorporation Accomplishments
❖ Highly Visible Police Department, Low
Crime Rate
❖ Strong and Growing Economic Base
❖ Lowest Tax Rate — No Increase for the
Past 18 Budgets
❖ New Parks and Recreational
Opportunities for All Age Groups
❖ Citywide Shuttle Bus Service —
Ridership Continues to Expand
❖ Road and Safety Improvements —
Traffic Lights, Sidewalks
❖ New Land Development Regulations —
Control Over Zoning
❖ Citywide Beautification Program — Bus
Shelters & Benches
❖ High Landscape and Roadway
Maintenance Standards
❖ Reduced Costs to Citizens — City's
Assumption of roads, landscaping and
bus service.
❖ "A" rated Charter School
❖ Community Recreation Center
❖ Government Center
❖ Arts & Cultural Center
Long Term Goals & Objectives
On November 7, 1995, the citizens of
Aventura overwhelmingly voted to approve the
City's Charter and officially incorporate as
Miami -Dade County's 28th municipality.
Incorporation afforded residents the
opportunity to improve the quality of
government services they receive and take
control of the City's destiny. Since
incorporation, a great deal of progress has
been made to accomplish the goals of
1 -4
incorporation with the creation of our own
police force, new and expanded parks and
recreation opportunities and citywide
beautification projects. Aventura is governed
by a commission - manager form of
government, combining the political leadership
of its elected officials with the executive
experience of its City Manager. This structure
is vastly different from that of other local
governments, emulating the private sector by
privatizing services and emphasizing customer
service based on the following principles:
• Prompt response to citizen requests.
• One -stop service for permits and
business licenses.
• Commitment to public involvement.
• Utilization of "Electronic Government"
to provide service and information.
• Commitment to hiring only the most
qualified and highly motivated
employees.
• Limiting the number of employees by
privatizing or contracting with the
private sector for many services.
• A professional, businesslike manner at
all times.
• An emphasis on quality not quantity.
• A high quality of life for citizens,
businesses and visitors.
• A safe and secure environment to live
and work.
• Low taxes.
• Establishing a small number of
operating departments that work
closely with the community.
Budget Procedures and Process
Budget System
The City of Aventura uses the Budgeting by
Objectives Process in the formulation of its
budget. Departmental Budgets include a
Recap page that contains the Department
Description and Personnel Allocation
Summary and Organization Chart. Each
department also includes an Objectives page
and a Budgetary Account Summary. The
Objectives page presents a review of the
department objectives and
performance /workload indicators. The
Budgetary Account Summary provides
expenditure detail and a comparison of current
and previous year's expenditures. The
Budgetary Process is intended to be very
valuable in communicating with the
Commission and citizens of the City.
Budget Process
The City's fiscal year shall begin on October
1St and end on September 30th of each year as
mandated by Florida statutes. When the
certified taxable real estate and tangible
property values for the City is received from
the Miami -Dade County Property Appraiser on
July 1St of each year, the City Manager then
submits to the City Commission the Proposed
Operating and Capital Budget for the coming
year no later than July 10th of each fiscal year.
The preliminary millage rate is based on the
certified taxable value. The appropriations
contained in the proposed recommendation
shall not exceed the funds derived from
taxation and other revenue sources.
The City's Budget process began in April with
a staff meeting between the City Manager and
Department Directors to review budget
philosophy and develop overall goals and
objectives. The entire budget process
encompasses approximately five (5) months of
the fiscal year. During this period, meetings
1 -5
were held with Department Directors, the City
Commission and the public to insure
representative input. The budget calendar that
follows details the actions taken during the
budget process.
Budget Adoption
The budget is approved via Ordinance at two
public meetings scheduled for September
conducted by the City Commission. The
adopted budget is integrated into the
accounting software system effective October
1 St
Budget Control /Monitoring
Funds appropriated in the Budget may be
expended by and with the approval of the City
Manager in accordance with the provisions of
the City Charter and applicable law. Funds of
the City shall be expended in accordance with
the appropriations provided in the Budget and
shall constitute an appropriation of the amounts
specified therein. Supplemental appropriations
or the reduction of appropriations, if any, shall
be made in accordance with Section 4.07 of the
City Charter.
The Budget establishes a limitation on
expenditures by department total. Said limitation
requires that the total sum allocated to each
department for operating and capital expenses
may not be increased or decreased without
specific authorization by a duly- enacted
Resolution /Ordinance affecting such
amendment or transfer. Therefore, the City
Manager may authorize transfers from one
individual line item account to another, so long
as the line item accounts are within the same
department and fund.
The "Personnel Allocation Summary"
enumerates all authorized budgeted positions.
However, the City Manager may amend said
authorized budgeted positions in order to
address the operating needs of the department
so long as sufficient budgeted funds are
available.
The budget is monitored on a monthly basis to
track variances between actual and budgeted
amounts. Significant variances are
investigated and monitored for corrective
action. Quarterly review meetings are held
with the Finance Director and City Manager.
Encumbrances do not constitute expenditures
or liabilities in the current year, but instead are
defined as commitments related to
unperformed contracts for goods or services,
which are only reported in governmental
funds.
Budget Amendment
Upon the passage and adoption of the budget
for the City of Aventura, if the City Manager
determines that the department total will
exceed its original appropriation, the City
Manager is authorized to prepare such
Resolutions /Ordinances for consideration by
the City Commission as may be necessary
and proper to modify any line item from the
Budget.
The Budget Amendment Process will differ as
to form depending on whether or not the
original budget appropriation is exceeded as
follows:
• Any change or amendment to the
budget that will increase the original total
appropriated amount can only be accomplished
with the preparation of an Ordinance requiring
two (2) public hearings and approval by the City
Commission.
• Any change or amendment to the
budget which transfers monies within a fund but
does not increase the total appropriated
amount can be accomplished with the
preparation of a Resolution. This does not
require a public hearing, however, approval by
the City Commission is still necessary.
1 -6
Basis of Accounting
Basis of Accounting refers to the time period
when revenues and expenditures are
recognized in the accounts and reported on the
financial statements. Basis of accounting
relates to the timing of the measurements
made, regardless of the measurement focus
applied.
The accrual basis of accounting is followed for
the proprietary fund types. The modified
accrual basis of accounting is followed in the
governmental fund types and the expendable
trust funds type. Under the modified accrual
basis of accounting, revenues are recorded
when susceptible to accrual, that is, when they
are both measurable and available. Available
means collectible within the current period or
soon enough thereafter to pay current liabilities.
Expenditures are generally recognized under
the modified accrual accounting when the
related fund liability is incurred. Exceptions to
the general rule are principal and interest on
general long -term debt which is recognized
when due.
The City applies all applicable GASB
pronouncements as well as the following
pronouncements issued on or before
November 30, 1989, unless those
pronouncements conflict with or contradict
GASB pronouncements: Financial Accounting
Standards Board (FASB) statements and
interpretations, Accounting Principles Board
(APB) opinions and Accounting Research
Bulletins (ARBs).
During June 1999, the Government
Accounting Standards Board (GASB) issued
Statement No. 34. This statement established
new accounting and financial reporting
standards for state and local governments.
The City implemented the new financial
reporting requirements of GASB 34.
Fund Structure
The accounts of the City are organized and
operated on the basis of funds and account
groups. A fund is an independent fiscal and
accounting entity with a self - balancing set of
accounts. Fund accounting segregates funds
according to their intended purpose and is
used to aid management in demonstrating
compliance with the finance - related legal and
contractual provisions. The minimum number
of funds is maintained consistent with legal
and managerial requirements. Account
groups are a reporting device to account for
certain assets and liabilities of the
governmental funds not recorded directly in
those funds. The following governmental
funds have annual appropriated budgets:
Government Fund Types
The General Fund is the City's primary
operating fund. It accounts for all financial
resources of the City, except those required to
be accounted for in another fund. Resources
are derived primarily from taxes, franchise and
utility taxes, charges for services, and
intergovernmental revenues. Expenditures
are incurred to provide general government,
public safety, community development and
community services.
Special Revenue Funds account for revenue
sources that are legally restricted to
expenditures of specific purposes (excluding
pension trusts and major capital projects).
Included in the budget are the following
special revenue funds:
• Police Education (110)
• Transportation & Street Maintenance (120)
• 911 (180)
The Debt Service Funds account for the
servicing of general long -term and are
comprised of the following debit service funds:
• 2010 & 2011 Loan Debt Service (230)
• 2000 Loan Debt Service (240)
• 2012 (A) Loan Debt Service (250)
1 -7
• 2012 (B) Loan Debt Service (290)
The Capital Projects Funds accounts for the
acquisition and /or construction of major capital
projects funded by impact fees or other
revenues earmarked for specific projects.
Included in the budget is the following Capital
Projects Fund:
• Capital Projects Fund (392)
Proprietary Funds
The Enterprise Fund is used to account for
operations that are financed and operated in a
manner similar to a commercial enterprise,
where the intent of the governing body is that
the costs of providing goods or services to the
general public on a continuing basis be
financed or recovered primarily through user
charges, or where the governing body has
decided that periodic determination of the
revenue earned, expenses incurred, and /or
net income is appropriate for capital
maintenance, public policy, management
control, accountability or other purposes.
Included in the budget is the following
Enterprise Fund:
• Stormwater Utility (410)
Funds Excluded from Adopted Budget
The City owns and operates a Charter School
which is accounted for in a separate Special
Revenue fund. The School operates on a
fiscal year basis ending June 30t". Since the
fund was created under a Charter from the
School Board it is adopted separately by the
City Commission in June.
Financial Policies
economic base will be calculated and
included in the Capital update process.
The City's financial policies, compiled below,
2.
The City will perform all capital
set forth the basic framework for the overall
improvements in accordance with an
fiscal management of the City. Operating
adopted capital improvement program.
independently of changing circumstances and
The City will maintain its physical
conditions, these policies assist the decision-
assets at a level adequate to protect
making process of the City Manager and City
the City's capital investment and
Commission. These policies provide
minimize future maintenance and
guidelines for evaluating both current activities
replacement costs. The budget will
and proposals for future programs.
provide for the adequate maintenance
and the orderly replacement of the
Most of the policies represent long- standing
capital equipment from current
principles; traditions and practices that have
revenues wherever possible.
guided the City in the past and have helped
3.
The City will provide sufficient funds to
maintain financial stability over the last 10
replace and upgrade equipment as well
years. They are reviewed annually as a
as to take advantage of new
decision making tool and to ensure their
technology thereby ensuring that
continued relevance in an ever - changing
employees have safe and efficient tools
environment.
to provide their service. It reflects a
commitment to further automation and
Operating Budget Policies
use of available technology to improve
1. The City will maintain at a minimum, an
productivity in the City's work force.
accessible cash reserve equivalent to
The objective for upgrading and
eight (8) weeks of operating costs.
replacing equipment includes: (1)
2. No new or expanded services shall be
normal replacement as equipment
implemented without a corresponding
completes its useful life, (2) upgrades
revenue source or the implementation
to new technology, and (3) additional
of trade -offs of expenses or revenues
equipment necessary to service the
at the same time. This applies to
needs of the Charter School.
personnel, equipment and any other
4.
The City will use the following criterion
peripheral expenses associated with
to evaluate the relative merit of each
the service.
capital project. Capital expenditures will
3. The City shall continue to support a
foster goals of:
scheduled level of maintenance and
1. Projects specifically included in an
replacement of its infrastructure.
approved replacement schedule.
4. The City shall support capital
2. Projects that reduce the cost of
expenditures that reduce future
operations.
operating costs.
3. Projects that significantly improve
safety and reduce risk exposure.
Capital Budget Policies
5.
The classification of items as capital or
1. Annually, the City will prepare a five-
operating will be determined by two (2)
year capital improvement program
criteria - cost and frequency.
(CIP) analyzing all anticipated capital
Generally, a capital project has a
expenditures and identifying associated
"useful life" of more than one (1) year
funding sources. Future capital
and a value of $5,000 or more.
expenditures necessitated by changes
6.
The City will coordinate development of
in population, changes in development,
the capital improvement program with
growth, redevelopment or changes in
the development of the operating
W
budget. Future operating costs
associated with new capital
improvements will be projected and
included in the operating forecasts.
7. The first year of the five -year capital
improvement program will be used as
the basis for formal fiscal year
appropriations during the annual
budget process.
8. The City will maintain all of its assets at
a level adequate to protect the City's
capital investment and to minimize
future maintenance and replacement
costs.
9. The City will identify the estimated cost
of capital projects and prepare a
funding projection that considers
revenues and operating costs to be
included in the Capital Improvement
Program document that is submitted to
the City Commission for approval.
10. The City will determine the most
appropriate financing method for all
new projects.
11. If appropriate, the City will attempt to
maintain a mixed policy of
pay -as- you -go and borrowing against
future revenues for financing capital
projects.
12. The City will maintain ongoing
maintenance schedules relating to
road, sidewalk and drainage system
improvements.
13. The City will address and prioritize
infrastructure needs on the basis of
protecting the health, safety and
welfare of the community.
14.A CI P preparation calendar shall be
established and adhered to.
15. Capital projects will conform to the
City's Comprehensive Plan.
16. Long -term borrowing will not be used to
fund current operations or normal
maintenance.
17. The City will strive to maintain an
unreserved General Fund balance at a
level not less than 10% of the annual
General Fund revenue.
1 -9
18.1f new project appropriation needs are
identified at an interim period during the
fiscal year, the funding sources will be
identified and mid -year budget
amendments will be utilized to provide
formal budgetary authority. In addition
budget amendments may be utilized to
increase appropriations for specific
capital projects.
Revenue Policies
1. The City will attempt to maintain a
diversified and stable revenue system
as a shelter from short -run fluctuations
in any single revenue source.
2. The City will attempt to obtain new
revenue sources as a way of ensuring
a balanced budget.
3. The City will review fees /charges
annually and will design or modify
revenue systems to include provisions
that automatically allow charges to
grow at a rate that keeps pace with the
cost of providing the service.
Cash Management/investment Policies
In accordance with Section 218.415, F.S., on
June 2, 2009 and on November 1, 2011, the
City Commission adopted and re- adopted
respectively, by Resolution, Chapter 6.6 of the
Administrative Policy Directives and
Procedures Manual, entitled "Investment
Objectives and Parameters" as the City's
Investment Policy for the Management of
Public Funds. The underlying objective of the
policy is to properly manage and diversify the
City's investments to ensure:
1. Safety of Capital
2. Liquidity of Funds
3. Investment Income
The purpose of this policy is to set forth the
investment objectives and parameters for the
management of public funds of the City.
These policies are designed to ensure the
prudent management of public funds, the
availability of operating and capital funds when
needed and a competitive investment return.
This investment policy applies to the
investment of public funds in excess of
amounts needed to meet current expenses,
which includes cash and investment balances
of City funds.
At the recommendation of our Investment
Manager and as part of our FY 2009/10
budget process (adoption by Ordinance) we
added the following three (3) investment
categories to our current investment policy.
1. Commercial Paper
Commercial paper of any United States
company that is rated "Prime -1" by Moody's
and "A -1" by Standard & Poor's (prime
commercial paper). If the commercial paper
is backed by a letter of credit ( "LOC "), the
long -term debt of the LOC provider must be
rated "A" or better by at least two (2)
nationally recognized rating agencies.
Portfolio Composition
A maximum of 25% of available funds may
be directly invested in prime commercial
paper.
Limits on Individual Sectors
A maximum of 10% of available funds may
be invested with any one (1) sector.
Limits on Individual Issuers
A maximum of 2% of available funds may
be invested with any one (1) issuer.
Maturity Limitations
The maximum length to maturity for prime
commercial paper shall be 270 days from
the date of purchase.
2. Corporate Notes
Corporate notes issued by corporations
organized and operating within the United
States or by depository institutions licensed
by the United States that have a long term
debt rating, at the time of purchase, at a
minimum "Aa" by Moody's and a minimum
long term debt rating of "AX by Standard &
Poor's.
1 -10
Portfolio Composition
A maximum of 25% of available funds may
be directly invested in corporate notes.
Limits on Individual Sectors
A maximum of 10% of available funds may
be invested with any one (1) sector.
Limits on Individual Issuers
A maximum of 2% of available funds may
be invested with any one (1) issuer.
Maturity Limitations
The maximum length to maturity for
corporate notes shall be three (3) years from
the date of purchase.
3. Taxable /Tax- Exempt Municipal Bonds
State (Florida) and /or (Florida) local
government taxable and /or tax - exempt debt,
general obligation and /or revenue bonds,
rated at least "Aa" by Moody's and "AA" by
Standard & Poor's for long -term debt, or
rated at least "MIG -2" by Moody's and "SP-
2" by Standard & Poor's for short -term debt.
Portfolio Composition
A maximum of 25% of available funds may
be invested in taxable and tax - exempt
General Obligation bonds. A maximum of
10% of available funds may be invested in
taxable and tax - exempt Revenue and
Excise tax bonds of the various
municipalities of the State of Florida,
provided none of such securities have been
in default within five (5) years prior to the
date of purchase.
Maturity Limitations
A maximum length to maturity for an
investment in any state or local government
debt security is five (5) years from the date
of purchase.
Fund Balance Policies
The City hereby establishes and will classify
reservations of General Fund, Fund Balance,
as defined herein, in accordance with
Governmental Accounting and Financial
Standards Board Statement No. 54 Fund
Balance Reporting and Governmental Fund
Type Definitions. This policy shall primarily
apply to the City's General Fund. Fund
Balance shall be composed of nonspendable,
restricted, committed, assigned and
unassigned amounts.
Fund Balance information is primarily used to
identify the available resources to repay long-
term debt, fund capital improvements, stabilize
property tax rates, or enhance the City's
financial position, in accordance with policies
established by the City Commission.
Fund Balance Definitions and
Classifications
Fund Balance — refers to the difference
between assets and liabilities reported in a
governmental fund. Listed below are the
various Fund Balance categories (in order
from most to least restrictive).
Fund Balance — Nonspendable
Includes amounts that are not in a spendable
form (e.g., inventory) or are required, either
legally or contractually, to be maintained intact
(e.g., principal of an endowment fund).
Examples include:
• Inventory
• Prepaid Expenditures
• Long -Term Portion of Receivables
• Corpus of a Permanent Fund
The City hereby establishes the following
Nonspendable Fund Balance Reserves in the
General Fund:
a) Inventory Reserve
The Inventory Fund Balance Reserve is
established to indicate those amounts relating
to inventories that are not in a spendable form.
b) Prepaid Expenditures
The Prepaid Expenditures Fund Balance
Reserve is established to indicate those
amounts relating to prepaid expenditures that
are not in a spendable form.
1 -11
Fund Balance — Restricted
Includes amounts that can be spent only for
the specific purposes stipulated by external
resource providers (e.g., creditors, grant
providers, contributors or laws or regulations
of other governmental entities),
constitutionally, or through enabling legislation
(that is, legislation that creates a new revenue
source and restricts its use). Effectively,
restrictions may be changed or lifted only with
the consent of resource providers and when
they are legally enforceable.
Fund Balance —Committed
Includes amounts that can be used only for the
specific purposes as established by the
adoption of this policy and the annual budget
ordinance by the City Commission.
Commitments can only be removed or
changed by taking the same action that
originally established the commitment (e.g., an
ordinance).
Committed Fund Balance remains binding
unless removed in the same manner in which
it was established. The action to impose the
limitation on resources needs to occur prior to
the close of the fiscal year, although the exact
amount may be determined subsequently.
Contractual obligations should be incorporated
to the extent that existing resources in the fund
have been specifically committed for use in
satisfying those contractual obligations.
Encumbrances may be reported as committed.
The City hereby establishes the following
Committed Fund Balance Reserves in the
General Fund:
a) Capital Reserve
The Capital Fund Balance Reserve is
committed by the City Commission as set forth
in the annual budget ordinance (and any
amendments thereto) to be utilized in future
years to fund various capital needs.
b) Hurricane /Emergency Recovery
Operating Reserve
The Hurricane /Emergency Recovery
Operating Fund Balance Reserve is to be
maintained by the City Manager at a minimum
level of $5,000,000 for the purposes of
responding to and providing relief and
recovery efforts to ensure the maintenance of
services to the public during
hurricane /emergency situations. Such
emergencies include, but are not limited to
hurricanes, tropical storms, flooding, terrorist
activity and other natural or man -made
disasters. Additional funds may be
appropriated when necessary via a budget
amendment ordinance. This Reserve may not
necessarily be established in the annual
budget. In the event these funds are utilized,
they should be replenished in order to prepare
for possible future events, The City will make
every effort to replenish this reserve over a
five -year period beginning with the completion
of recovery from the event for which the
reserve funds were used.
Fund Balance —Assigned
Includes amounts that the City intends to use
for a specific purposes or projects as
authorized by the City Manager. In
governmental funds other than the General
Fund, assigned fund balance represents the
amount that is not restricted or committed.
This indicates that resources in other
governmental funds are, at a minimum,
intended to be used for the purpose of that
fund. An appropriation of existing fund balance
to eliminate a projected budgetary deficit in the
subsequent year's budget in an amount no
greater than the projected excess of expected
expenditures over expected revenues satisfies
the criteria to be classified as an assignment
of fund balance. Encumbrances resulting from
issuing purchase orders as a result of normal
purchasing activities approved by appropriate
officials may be reported as assigned.
Fund Balance — Unassigned
Unassigned fund balance for the General
Fund includes all amounts not contained in the
1 -12
other classifications. Unassigned amounts are
the portion of fund balance which is not
obligated or specifically designated and are
generally available for any purpose. If another
governmental fund has a fund balance deficit,
then it will be reported as a negative amount in
the unassigned classification in that fund.
Positive unassigned amounts will be reported
only in the General Fund. The Minimum Level
of Unassigned Fund Balance of the General
Fund, at the beginning of each fiscal year,
shall not be less than 10% of the annual
General Fund revenue. In any fiscal year
where the City is unable to maintain this 10%
minimum reservation of fund balance as
required in this section, the City shall not
budget any amounts of unassigned fund
balance for the purpose of balancing the
budget. In addition, the City Manager will
make every effort to reestablish the minimum
Unassigned Fund Balance in a 24 — 36 month
period beginning with the year from which the
reserve funds fell below the 10% threshold.
Spending Order of Fund Balance
The City uses restricted amounts to be spent
first when both the restricted and unrestricted
fund balance is available unless there are
legal documents /contract that prohibit doing
this, such as in grant agreements requiring
dollar for dollar spending. Additionally, the City
would first use committed fund balance,
followed by assigned fund balance and then
unassigned fund balance when expenditures
are incurred for purposes for which amounts in
any of the restricted fund balance classification
could be used. Open encumbrances at the
end of the fiscal year may only be classified as
committed or assigned, depending on at what
level of authorization originally established
them.
Annual Review and Determination of Fund
Balance Reserve Amounts
The City Manager shall issue a report on an
annual basis to the City Commission outlining
compliance with the fund balance policy
Accounting, Auditing, and Financial
Reporting Policies
An independent audit will be performed
annually. The City will produce annual
financial reports in accordance with Generally
Accepted Accounting Principles (GAAP) as
outlined by the Governmental Accounting
Standards Board (GASB).
Financing Programs and Debt
Administration
The City currently has four (4) outstanding
long -term debt issues. At September 30, 2013,
the principal balance outstanding totaled
$27,215,000.
2010 & 2011 Debt Service Fund 230
Due to a very favorable interest rate
environment, in September of 2010, the City
issued a partial advance refunding of the
original Series 1999 Revenue Bonds with a
Bank Loan (described below) that resulted in a
more than $1.1 M NPV savings over the life of
the loan. The remaining portion of the original
Series 1999 Revenue Bonds was refunded in
February of 2011 and resulted in a nearly
$530,000 NPV savings over the life of its loan.
The Series 2010 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt
service payments each year. This loan is
structured the same as a serial bond issue
with principal payments due on April 1St and
semi - annual interest payments due on April 1St
and October 1St of each year with the final
maturity on April 1, 2029. Debt service
requirements average approximately $751,000
per year over the 19 -year life of the
obligation. The interest rate is locked at
3.42 %.
The Series 2011 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt
service payments each year. This loan is
structured the same as a serial bond issue
with principal payments due on April 1St and
semi - annual interest payments due on April 1St
1 -13
and October 1St of each year with the final
maturity on April 1, 2029. Debt service
requirements average approximately $406,000
per year over the 19 -year life of the obligation.
The interest rate is locked at 3.64 %.
2000 Loan Debt Service Fund 240
The Series 2000 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt
service payments each year. This loan is
structured the same as a serial bond issue
with principal payments due on October 1St
and semi - annual interest payments due on
April 1St and October 1St of each year with the
final maturity on October 1, 2020. Debt service
requirements average approximately $535,000
per year over the 20 -year life of the obligation.
The interest rate is locked at 5.04 %.
2012 (A) Loan Debt Service Fund 250 & 2012
(B) Loan Debt Service Fund 290
Due to a very favorable interest rate
environment, in June of 2012, the City
refunded the original Series 2002 Revenue
Bonds with a Bank Loan (described below)
that resulted in a more than $2.5M NPV
savings over the life of the loan.
The Series 2012 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt
service payments each year. This loan is
structured the same as a serial bond issue
with principal payments due on August 1St and
semi - annual interest payments due on
February 1St and August 1St of each year with
the final maturity on August 1, 2027. Debt
service requirements average approximately
$368,000 and $411,000 for Debt Service
Funds 250 and 290, respectively per year over
the 15 -year life of the obligation. The interest
rate is locked at 2.180 %.
Debt Policy and Administration
The City has established an informal policy
regarding the utilization and management of
debt instruments. Debt is used for a variety of
purposes. The principal use of debt by the
City has been for making capital expenditures.
This informal policy was formed to establish
criterion and procedures for the issuance of
debt financing by the City. This Debt Policy
supports the commitment of the City
Commission, management, staff and other
decision makers to adhere to the sound
financial management practices including full
and timely repayment of all borrowings and
achieving the lowest possible cost of capital.
1. General
a) The City will analyze all funding
alternatives in order to minimize
the impact of debt structures on
the taxpayers.
b) The City may utilize debt to
refinance current debt or for the
acquisition, construction or
remodeling of capital improvement
projects that cannot be funded
from current revenue sources or in
such cases wherein it is more
equitable to the user of the project
to finance the project over its
useful life.
2. Debt Structure
The City may consider the use of
credit enhancements (letters of credit,
bond insurance, surety bonds, etc.)
when such credit enhancements
process cost effective.
3. Issuance of Obligations
a) The City may retain an independent
financial advisor for advice on debt
structuring and marketing debt
issuances.
b) The City may also retain
independent bond counsel and
disclosure counsel for legal and
procedural advice on all debt
issuances.
c) As necessary, the City may retain
other service advisors, such as
trustees, underwriters and pricing
advisors.
1 -14
d) Any process utilized to select
professional service providers in
connection with the City's debt
program shall be in conformance
with City purchasing policies,
procedures and requirements.
4. Maturity of the Debt
Bonds will generally not have more
than thirty (30) year duration.
5. Payment of Debt
In order to ensure the timely remittance
of bond payments, such payments will
be paid by recurring wire transfer on or
before the bond's respective due date.
Although the City Charter makes no reference
to limitations in establishing debt, the City has
limited its borrowing to prudent levels that are
able to be satisfied with existing revenue and
cash flow projections. The City utilizes debt
financing on large expenditures for capital
projects or purchases that may be depreciated
over their useful lives. By using debt
financing, the cost of the expenditure is
amortized over its useful life allowing the
expenditure to be matched against revenue
streams from those receiving the benefits.
When establishing debt, there are a number of
factors that must be considered in the process.
These factors include the long -term needs of
the City and the amount of resources available
to repay the debt. There are different ways for
a City to achieve debt financing. The City may
obtain a bank loan, issue special revenue
bonds or ask the residents to approve a ballot
item authorizing the issuance of general
obligation bonds. The Commission considers
the asset's useful life and current economic
conditions, to determine the appropriate
financing instrument.
Cash Management
Pooled Cash
The City maintains a pooled cash account for
all funds, enabling the City to invest large
amounts of idle cash for short periods of time
and to optimize earnings potential. Cash and
cash equivalents represents the amount
owned by each City fund. Interest earned on
pooled cash and investments is allocated
monthly based on cash balances of the
respective funds. Investments are reported at
their fair value based on quoted market prices
as reported by recognized security exchanges.
Investment Categories
Cash, Cash Equivalents and Investments
This investment category consists of cash and
short -term investments with original maturities
of three (3) months or less when purchased,
includes cash on hand, demand deposits and
investments with the Florida State Board of
Administration ( "SBA ") a Local Government
Surplus Funds Trust Fund Investment Pool
( "Pool ").
Operating Account
The City's operating funds are currently in a
Full Analysis Business Checking Account
which earns credit against our analysis
charges and was fully collateralized at March
31, 2013.
State Board of Administration USBA ")
The SBA investments are allocated among
two external funds, Fund A (Florida Prime) and
Fund B. Fund A is a 2a7 -like pool and the
value of the City's position is the same as the
value of the pool shares and is recorded at
amortized cost. Fund B is accounted for as a
fluctuating net asset value ( "NAW) pool.
Investments under Management
In May of 2009 the City contracted with an
Investment Manager to manage a portion of
the City's investment portfolio in accordance
with our Investment Objectives and
Parameters Policy. The City utilizes a 3rd -
Party Custodian for all of the City's
investments under the direction of our
Investment Manager.
Risk Management
The City is insured with the Florida Municipal
Insurance Trust for liability, property and
1 -15
workers compensation coverage. The liability
limit under the policy is $5,000,000.
City of Aventura, Florida
Demographics and Miscellaneous Statistics
Date of Incorporation
Form of City Government
Area
Population per State Estimate
Ethnic Distribution * *:
White (Non- Hispanic)
Hispanic
Age Distribution **
Under 20
20 -34
35 -54
55 -64
65+
Average Household Size **
Average Household size
Average Family size
Housing Occupancy **
November 7, 1995
Commission - Manager
3.2 Square Miles
37,725
57.9% African American 3.9%
35.8% Other 2.4%
17%
18%
26%
13%
26%
1.99
2.66
Total housing units 26,120
Owner occupied housing units 11,756
Renter occupied housing units 6,136
Seasonal, recreational and vacant
housing units 8,228
Full Time Employees 173 Public Tennis Center 2
Public Facilities Located
within Corporate Limits: Public Recreation Centers 1
Public Parks 7
Open Space Recreation (acres) 32 Public Schools 0
Charter Schools 1
Public Libraries (Operated by Miami Police Stations 1
Dade County) 1
Arts & Cultural Center 1
Fire Stations (Operated by Miami
Dade County) 2
* State of Florida, Bureau of Economic & Business Research. Population is as of April 1, 2013
** U.S. Census Bureau, Profile of General Demographic Characteristics: 2010 for Aventura,
Florida
1 -16
2014115
BUDGET PREPARATION CALENDAR
DATE RESPONSIBILITY ACTION REQUIRED
April 3 City Manager Staff meeting is held to review budget
All Department Directors philosophy and develop overall goals,
objectives and performance indicators.
April 16 City Manager Electronic spreadsheets are delivered to
Department Directors with updated budget
preparation directives.
April 16 All Department Directors Completed budget estimates are submitted to
to City Manager City Manager. Revenue estimates are
May 9 Finance Department prepared.
May 12 Finance Department Completion of non General Fund budgets to
to City Manager include totals of all revenues and
May 31 expenditures submitted to City Manager.
May 31 City Manager Conducts departmental budget review
to meetings, balances budget and prints
June 27 budget document.
July 10 City Manager City Manager's recommended budget
document and message are submitted to
City Commission.
July 11 City Commission Budget Review Meeting, adopt tentative ad
City Manager valorem rate to transmit to County for
notification purposes.
September 8* City Commission
September 17* City Commission
September 19
October 1
Finance Director
All Departments
First reading on budget and ad valorem tax
rate ordinances.
Second reading on budget, ad valorem tax
rate ordinance, and Public Hearing.
Documents transmitted to Property
Appraiser and State.
New budget becomes effective.
* Dates subject to change based on School board and Miami Dade Commission meeting dates
1 -17
City of Aventura, Florida
Assessed Value
and Estimated Actual Assessed Value of Taxable Property
Last Ten Fiscal
Years
Fiscal Year
Tax
Less:
Total Taxable
Ended
Roll
Real
Personal
Tax Exempt
Assessed
September 30,
Year
Property
Property
Real Property
Value
2005
2004
$ 5,378,718,735
$ 178,342,801
N/A
$ 5,557,061,536
2006
2005
6,780,880,599
187,347,215
(351,806,315)
6,616,421,499
2007
2006
8,331,742,670
201,721,611
(372,540,477)
8,160,923,804
2008
2007
9,774,193,983
227,245,274
(391,557,538)
9,609,881,719
2009
2008
9,860,466,135
209,118,365
(629,776,968)
9,439,807,532
2010
2009
8,433,846,719
221,526,640
(591,538,406)
8,063,834,953
2011
2010
7,607,087,842
216,861,227
(579,342,462)
7,244,606,607
2012
2011
7,599,224,177
212,774,157
(521,364,015)
7,290,634,319
2013
2012
7,832,825,557
216,503,467
(548,090,007)
7,501,239,017
2014
2013
8,109,509,199
211,480,897
(534,557,698)
7,786,432,398
Note: (1) Florida
Law requires that all property
be assessed at current fair market value.
1
-18
Tax Rate Comparison
The City of Aventura has the lowest tax rate in Miami -Dade County. The following table
compares the 2013/14 fiscal year adopted tax rates of the cities located in Miami -Dade
County:
Total Operating Debt
City Millage Millage Millage
Av a ntu ra
1.7261
1.7261
-
Bal Harbour
1.9192
1.9192
-
Doral
1.9280
1.9280
-
Uninc. County
1.9283
1.9283
-
Pinecrest
2.2000
2.2000
-
Miami Lakes
2.3518
2.3518
-
Palmetto Bay
2.4470
2.4470
-
Cutler Bay
2.5702
2.5702
-
Sunny Isles Beach
2.7000
2.7000
-
Sweetwater
2.9200
2.9200
-
Key Biscayne
3.0000
3.0000
-
South Miami
4.3639
4.3639
-
Surfside
5.2000
5.2000
-
Bay Harbor Islands
5.2500
5.2500
-
Medley
5.3800
5.3800
-
Hialeah Gardens
5.3812
5.3812
-
Virginia Gardens
5.4233
5.4233
-
Coral Gables
5.6290
5.6290
-
Hom estead
5.9215
5.9215
-
Miami Beach
6.1163
5.8634
0.2529
Hialeah
6.3018
6.3018
-
North Bay Village
6.5145
5.4740
1.0405
West Miami
6.8858
6.8858
-
Miami Gardens
6.9363
6.9363
-
Indian Creek
6.9500
6.9500
-
Florida City
7.5899
7.5899
-
Miami Springs
7.6710
7.6710
-
North Miami Beach
7.7052
6.6036
1.1016
North Miami
7.9336
7.9336
-
EI Portal
8.3000
8.3000
-
Miami
8.4310
7.6148
0.8162
Golden Beach
8.5000
7.1130
1.3870
Miami Shores
8.6949
8.0000
0.6949
Opa -locka
9.0890
9.0890
-
Biscayne Park
9.7000
9.7000
-
1 -19
Miami -Dade County
Where Do Your Tax Dollars Go?
(Based on 2013/14 Tax Rates)
Miami -Dade County School Board City of Aventura
71C,'k .
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IMh +L EkYI,'ry. �[uorw..,� K D65'86608 B
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lie
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Everglades I FIND
SFWM
(picture above is for representational purposes only and may not be to exact scale)
Taxing Authority
2013/14
Adopted
Millages
%
Miami -Dade County
8.2603
44.87%
Miami -Dade County School Board
7.9770
43.33%
Evergaldes
0.0587
0.32%
South Florida Water Management District (SFWMD)
0.3523
1.91%
Florida Inland Navigation District (FIND)
0.0345
0.19%
City of Aventura
1.7261
9.38%
Total Millage Rate
1 -20
18.4089 100.00%
200
180
160
140
120
100
80
60
Comparison of Number of Employees
184 190 185 188 186 185 ► . . * -
i
115 120 119 119 121 120 120 12
05/06 06/07 07108 08/09 09110 10/11 11/12 12/13 13/14 14/15
* Included in Charter School Fund Budget Document
1 -21
05/06
06/07
07/08
08/09
09/10
10/11
11/12
12/13
13/14
14/15
City Commission
7
7
7
7
7
7
7
7
7
7
Office of the City Manager
5
5
5
5
5
4.6
4.6
4.6
3.6
3.6
Legal
0
0
0
0
0
0
0
0
0
0
City Clerk's Office
2
2
2
2
2
2
2
2
2
2
Finance
12
8
8
7
7
7
7
6
7
7
Information Technology
0
5
5
5
6
6
6
6
6
6
Public Safety
115
120
119
119
121
120
120
121
121
123
Community Development
10
10
10
9
9
8.4
8.4
8.4
8.4
8.4
Arts & Cultural Center
0
0
0
0
0
0
0
0
0
0
Community Services
17
24
31
28
28
28
27
26
26
26
Charter School*
2
3
3
3
3
3
3
4
4
4
Total
170
184
190
185
188
186
185
185
185
187
* Included in Charter School Fund Budget Document
1 -21
SUMMARY OF
ALL FUNDS
2 -1
CITY OF AVENTURA
SUMMARY OF ALL FUNDS
2014/15
OPERATING & CAPITAL OUTLAY
REVENUE PROJECTIONS
APPROVED HALFYEAR CITYMANAGER
FUND ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. FUND 2011112 2012113 2013114 2013114 2014115
001
General Fund $
48,665,789 $
55,339,924 $
50,408,798 $
37,377,368 $
49,407,478
110
Police Education Fund
8,899
22,318
16,484
13,002
7,000
120
Transportation Fund
1,893,043
3,286,464
3,312,117
2,427,232
3,085,815
140
Police Capital Outlay Impact Fee Fund
1,698
5,513
-
-
-
170
Park Development Fund
8
2,264
-
-
-
180
911 Fund
176,169
194,918
275,548
159,642
218,600
230 -290
Debt Service Funds
12,476,100
2,590,638
2,566,457
1,306,696
2,557,922
392
Capital Projects Fund
-
160,824
1,175,824
1,129,234
2,280,824
410
Stormwater Utility Fund
896,518
849,357
884,000
284,663
2,176,000
620
Police Off Duty Services Fund
219,409
220,575
225,000
117,706
225,000
9001
Subtotal
64,337,633
62,672,795
58,864,228
42,815,543
59,958,639
Interfund Eliminations
(2,300,872)
(2,213,882)
(2,229,685)
(1,114,843)
(2,242,045)
Total Revenue $
62,036,761 $
60,458,913 $
56,634,543 $
41,700,700 $
57,716,594
EXPENDITURES
DEPT) APPROVED HALFYEAR CITYMANAGER
DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. DEPARTMENT 2011112 2012113 2013114 2013114 2014115
Operating Expenditures:
0101
City Commission
$ 116,800 $
120,307 $
124,140 $
54,095 $
125,339
0501
Office of the City Manager
873,828
899,043
787,104
354,827
807,931
0601
Legal
265,791
350,422
270,000
143,910
270,000
0801
City Clerk's Office
286,897
277,272
281,731
126,995
313,021
1001
Finance
767,398
780,480
957,677
472,100
986,975
1201
Information Technology
758,614
767,456
932,834
385,363
968,588
2001
Public Safety
16,378,072
16,853,654
17,243,762
7,881,659
17,794,080
4001
Community Development
2,007,178
1,924,074
1,889,105
1,218,136
2,104,435
5001
Community Services
5,614,826
5,868,108
5,655,798
2,501,159
5,895,110
7001
Arts & Cultural Center
627,069
664,481
693,792
244,680
726,900
9001
Non - Departmental
1,201,509
1,242,549
1,500,200
626,574
1,469,000
Subtotal
28,897,982
29,747,846
30,336,143
14,009,498
31,461,379
Capital Outlay.
8001
City Commission
-
-
-
-
-
8005
Office of the City Manager
7,332
4,000
8006
Legal
-
-
-
8008
City Clerk's Office
-
-
-
3,000
8010
Finance
1,652
1,332
2,000
-
2,000
8012
Information Technology
127,773
160,443
450,900
6,128
221,000
8020
Public Safety
568,727
2,065,360
2,504,044
1,370,824
2,008,841
8040
Community Development
2,479
2,664
94,000
-
3,500
8050
Community Services
1,334,822
1,433,055
3,325,686
1,278,900
2,637,800
8069
Charter School
82,381
81,514
1,980
-
-
8070
Arts & Cultural Center
87,560
12,666
34,058
-
34,280
8090
Non - Departmental
198,248
3,443,162
30,000
94,769
-
8090
CIP Reserve
-
262,303
17,285,275
-
18,786,872
Subtotal
2,410,974
7,462,499
23,731,943
2,750,621
23,697,293
Non - Departmental.
9001
Transfer to Funds
-
-
-
-
-
9001
Debt Service
12,433,068
2,538,769
2,566,457
1,283,230
2,557,922
Subtotal
12,433,068
2,538,769
2,566,457
1,283,230
2,557,922
Total Expenditures
$ 43,742,024 $
39,749,114 $
56,634,543 $
18,043,349 $
57,716,594
W
CITY OF "ENTURA
SUMMARY OF ALL FUNDS
2014/15
OPERATING & CAPITAL OUTLAY
DEPT./ APPROVED HALFYEAR CITYMANAGER
DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY 2011/12 2012/13 2013/14 2013/14 2014/15
1000/2999
Personal Services
3000/3999
Contractual Services
4000/4999
Other Charges /Svcs
5000/5399
Commodities
5400/5999
Other Operating Expenses
-
Subtotal
6000/6999
Capital Outlay
7000/7999
Debt Service
8000/8999
Transfer to Funds
326,176
Total Expenditures
COMPARATIVE PERSONNEL SUMMARY
City Com m iss ion
Office of the City Manager
Legal
City Clerk's Office
Finance
Information Technology
Public Safety
Community Development
Charter School*
Community Services
Arts & Cultural Center
Total Full Time Employees
Total Part Time Employees
$ 18,731,579 $
19,143,216 $
19,806,075 $
9,165,229 $
20,450,923
5,404,191
5,738,461
5,526,292
2,882,913
5,879,900
3,705,933
3,750,062
4,142,357
1,588,372
4,234,321
644,674
669,208
647,850
326,176
695,600
411,605
446,899
213,569
46,808
200,635
28,897,982
29,747,846
30,336,143
14,009,498
31,461,379
2,410,974 7,462,499
12,433,068 2,538,769
23,731,943
2,566,457
2,750,621
1,283,230
23,697,293
2,557,922
$ 43,742,024 $ 39,749,114 $
56,634,543 $
18,043,349 $
57,716,594
2011/12
2012/13
2013/14
2014/15
* Included in Charter School Fund Budget Document
7.0
7.0
7.0
7.0
4.6
4.6
3.6
3.6
2.0
2.0
2.0
2.0
7.0
6.0
7.0
7.0
6.0
6.0
6.0
6.0
120.0
121.0
121.0
123.0
8.4
8.4
8.4
8.4
3.0
3.0
4.0
4.0
16.0
15.0
14.0
14.0
2 -3
174.0 173.0 173.0 175.0
12.0 12.0 12.0 12.0
CITY OF AVENTURA
FUND BALANCE ANALYSIS
DEPT./ APPROVED HALF YEAR CITY MANAGER
DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. DEPARTMENT 2011/12 2012/13 2013/14 2013/14 2014/15
GENERAL FUND (001)
$
-
$ 15,079
$ 21,505
$
Beginning Balance /Carryover
$ 16,354,979 $
21,944,438 $
17,625,894 $
17,625,894 $
15,019,433
Revenues /Sources
32,310,810
33,395,486
32,782,904
19,751,474
34,388,045
Expenditures /Uses
(30,925,571)
(36,371,675)
(35,635,310)
(16,719,932)
(33,029,154)
Ending Fund Balance
$ 17,740,218 $
18,968,249 $
14,773,488 $
20,657,436 $
16,378,324
SPECIAL REVENUE FUNDS:
POLICE EDUCATION FUND (110)
Beginning Balance /Carryover $ - $ 11,850 $ 9,484 $ 9,484 $ -
Revenues /Sources 8,899 10,468 7,000 3,518 7,000
Expenditures /Uses (9,478) (12,834) (16,484) (9,951) (7,000)
Ending Fund Balance $ (579) $ 9,484 $ - $ 3,051 $
STREET MAINTENANCE FUND (120)
Beginning Balance /Carryover $ - $ 811,313 $ 1,586,617 $ 1,586,617 $ 1,358,815
Revenues /Sources 1,893,043 2,475,151 1,725,500 840,615 1,727,000
Expenditures /Uses (1,528,539) (1,699,847) (3,312,117) (495,583) (3,085,815)
Ending Fund Balance $ 364,504 $ 1,586,617 $ - $ 1,931,649 $
911 FUND (180)
Beginning Balance /Carryover $ - $ 104,048 $ 65,000 $ 65,000 $
Revenues /Sources 176,104 55,468 153,600 153,600
Expenditures /Uses (171,013) (53,040) (218,600) (218,600)
Ending Fund Balance $ 5,091 $ 106,476 $ - $ - $
DEBT SERVICE FUNDS (230 -290)
Beginning Balance /Carryover
$
-
$ 15,079
$ 21,505
$
21,505
$
-
Revenues /Sources
12,476,100
2,575,559
2,544,952
1,285,191
2,557,922
Expenditures /Uses
(12,433,068)
(2,538,769)
(2,566,457)
(1,283,230)
(2,557,922)
Ending Fund Balance
$
43,032
$ 51,869
$ -
$
23,466
$
-
CAPITAL PROJECTS FUND (392)
Beginning Balance /Carryover
$
-
$ -
$ 160,824
$
-
$
1,515,824
Revenues /Sources
160,824
1,015,000
1,129,234
765,000
Expenditures /Uses
-
(1,175,824)
(213,149)
(2,280,824)
ff-Ending Fund Balance
$
$ 160,824
$
$
916,085
$
-
STORMWATER UTILITY FUND (410)
Beginning Balance /Carryover
$
$ -
$
$
-
$
880,000
Revenues /Sources
896,518
849,357
884,000
284,663
1,296,000
Expenditures /Uses
(758,184)
(872,010)
(884,000)
(293,178)
(2,176,000)
r Ending Fund Balance
$
138,334
$ (22,653)
$ -
$
(8,515)
$
POLICE OFF DUTY SERVICES FUND (620)
Beginning Balance /Carryover $ - $ - $ - $ - $ -
Revenues /Sources 219,409 220,575 225,000 117,706 225,000
Expenditures /Uses (185,655) (186,862) (225,000) (90,129) (225,000)
rEnding Fund Balance $ 33,754 $ 33,713 $ - $ 27,577 $
2 -4
AVE��'
FLO -,
GENERAL FUND
2 -5
CITY OF AVENTURA
GENERAL FUND - 001
SUMMARY OF BUDGET
2014/15
OPERATING & CAPITAL OUTLAY
FUND DESCRIPTION
The General Fund is used to account for resources and expenditures that are available for the
City's general operations.
REVENUE PROJECTIONS
APPROVED
HALF YEAR
CITY MANAGER
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
CATEGORY
2011/12 2012/13
2013/14
2013/14
2014/15
Current Revenues
$ 32,228,560 $ 33,387,486
32,752,904
$ 19,736,474
$
34,358,045
Transfers
82,250 8,000
30,000
15,000
30,000
Carryover
16,354,979 21,944,438
17,625,894
17,625,894
15,019,433
Total Revenues
$ 48,665,789 $ 55,339,924
50,408,798
$ 37,377,368
$
49,407,478
EXPENDITURES
DEPT./
APPROVED
HALF YEAR
CITY MANAGER
DIV.
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
DEPARTMENT
2011/12 2012/13
2013/14
2013/14
2014/15
Operating Expenditures:
0101
City Commission
$ 116,800 $ 120,307
124,140
$ 54,095
$
125,339
0501
Office of the City Manager
873,828 899,043
787,104
354,827
807,931
0601
Legal
265,791 350,422
270,000
143,910
270,000
0801
City Clerk's Office
286,897 277,272
281,731
126,995
313,021
1001
Finance
767,398 780,480
957,677
472,100
986,975
1201
Information Technology
758,614 767,456
932,834
385,363
968,588
2001
Public Safety
16,094,176 16,571,088
16,819,878
7,743,539
17,403,680
4001
Community Development
2,007,178 1,924,074
1,889,105
1,218,136
2,104,435
5001
Community Services
4,105,909 4,249,413
4,295,798
1,833,019
4,476,210
7001
Arts & Cultural Center
627,069 664,481
693,792
244,680
726,900
9001
Non - Departmental
1,201,509 1,242,549
1,500,200
626,574
1,469,000
Subtotal
27,105,169 27,846,585
28,552,259
13,203,238
29,652,079
Capital Outlay
8005
Office of the City Manager
7,332 -
4,000
-
-
8006
Legal
-
-
-
8008
City Clerk's Office
- -
-
3,000
8010
Finance
1,652 1,332
2,000
-
2,000
8012
Information Technology
127,773 160,443
450,900
6,128
221,000
8020
Public Safety
537,339 2,065,360
2,504,044
1,370,824
781,450
8040
Community Development
2,479 2,664
94,000
-
3,500
8050
Community Services
557,016 552,067
1,762,384
945,130
119,800
8069
Charter School
82,381 81,514
1,980
-
-
8070
Arts & Cultural Center
87,560 12,666
34,058
-
34,280
8090
Non - Departmental
198,248 3,443,162
30,000
94,769
-
8090
CIP Reserve
- 182,352
14,773,488
-
16,378,324
Subtotal
1,601,780 6,501,560
19,656,854
2,416,851
17,543,354
Transfer to Funds
2,218,622 2,205,882
2,199,685
1,099,843
2,212,045
Subtotal
2,218,622 2,205,882
2,199,685
1,099,843
2,212,045
Total
$ 30,925,571 $ 36,554,027
50,408,798
$ 16,719,932
$
49,407,478
2 -6
CITY OF "ENTUM
GENERAL FUND - 001
CATEGORY SUMMARY
2014/15
REVENUE PROJECTIONS
APPROVED
HALFYEAR
CITY MANAGER
OBJECT
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
CODE
CATEGORY
2011/12
2012/13
2013/14
2013/14
2014/15
310000/319999
Locally Levied Taxes
$ 20,318,057 $
21,102,658
21,550,525 $
14,890,684
$ 22,476,716
320000/329999
Licenses & Permits
4,754,342
4,435,258
4,601,500
1,412,882
4,813,000
330000/339999
Intergovernmental Revenues
3,095,700
3,295,083
2,832,679
1,384,554
3,151,329
340000/349999
Charges for Services
2,116,031
2,188,715
1,970,200
865,844
2,120,000
350000/359999
Fines & Forfeitures
1,752,696
2,203,502
1,632,000
984,229
1,632,000
360000/369999
Miscellaneous Revenues
191,734
162,270
166,000
198,281
165,000
380000/389999
Transfer from Funds
82,250
8,000
30,000
15,000
30,000
399900/399999
Fund Balance
16,354,979
21,944,438
17,625,894
17,625,894
15,019,433
Total Available General Fund'
$ 48,665,789 $
55,339,924
50,408,798 $
37,377,368
$ 49,407,478
EXPENDITURES
APPROVED
APPROVED
APPROVED
APPROVED
APPROVED
OBJECT
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
CODE
CATEGORY
2013/14
2013/14
2013/14
2013/14
2013/14
1000/2999
Personal Services
18,545,924
18,956,354
19,581,075
9,075,100
20,225,923
3000 /3999
Contractual Services
4,192,597
4,417,089
4,166,292
2,214,773
4,461,000
4000/4999
Other Charges & Services
3,620,802
3,669,892
3,968,357
1,551,168
4,081,321
5000 /5399
Commodities
644,554
669,208
643,850
326,064
693,600
5400/5499
Other Operating Expenses
101,292
134,042
192,685
36,133
190,235
Total operating expenses
27,105,169
27,846,585
28,552,259
13,203,238
29,652,079
6000 /6999
Capital Outlay
1,601,780
6,501,560
19,656,854
2,416,851
17,543,354
8000/8999
Transfer to Funds
2,218,622
2,205,882
2,199,685
1,099,843
2,212,045
Total expenditures
$ 30,925,571 $
36,554,027
50,408,798 $
16,719,932
$ 49,407,478
L-
2 -7
CITY OF AVENTURA
GENERAL FUND - 001
FUND BALANCE ANALYSIS
2014/15
REVENUE PROJECTIONS
APPROVED HALFYEAR CITY MANAGER
ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
CATEGORY 2011/12 2012/13 2013/14 2013/14 2014/15
Beginning Fund Balance $ 16,354,979 $ 21,944,438 17,625,894 $ 17,625,894 $ 15,019,433
Revenues /Sources:
4,754,342
4,435,258
4,601,500
1,412,882
4,813,000
Locally Levied Taxes
3,095,700
3,295,083
2,832,679
1,384,554
3,151,329
P rope rty Taxes
$ 11,724,186 $
12,080,224
12,812,525 $
11,526,408 $
13,811,097
Section 185 Premium Tax
268,692
287,726
268,000
-
288,000
Utility Taxes
4,927,823
5,124,486
5,030,000
2,227,685
5,157,000
Unified Comm. Tax
2,558,968
2,732,283
2,600,000
1,001,853
2,340,619
City Business Tax
838,388
877,939
840,000
134,738
880,000
Subtotal
20,318,057
21,102,658
21,550,525
14,890,684
22,476,716
Licenses & Permits
4,754,342
4,435,258
4,601,500
1,412,882
4,813,000
Intergovernmental Rev.
3,095,700
3,295,083
2,832,679
1,384,554
3,151,329
Charges for Services
2,116,031
2,188,715
1,970,200
865,844
2,120,000
Fines & Forfeitures
1,752,696
2,203,502
1,632,000
984,229
1,632,000
Miscellaneous
191,734
162,270
166,000
198,281
165,000
Interfund Transfers In
82,250
8,000
30,000
15,000
30,000
Subtotal
11,992,753
12,292,828
11,232,379
4,860,790
11,911,329
Total Revenues /Sources $ 32,310,810 $ 33,395,486 32,782,904 $ 19,751,474 $ 34,388,045
APPROVED HALFYEAR CITY MANAGER
OBJECT ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
CODE CATEGORY 2011/12 2012/13 2013/14 2013/14 2014/15
Ending Fund Balance
Designated for
Capital Improvements
$ 116,800 $
Expenditures /Uses:
124,140 $
Operating Expenditures
0101
City Comm iss ion
0501
Office of the City Manager
0601
Legal
0801
City Clerk's Office
1001
Finance
1201
Information Technology
2001
Public Safety
4001
Community Development
5001
Community Services
7001
Arts & Cultural Center
9001
Non - Departmental
767,456
Total Operating Expenditures
385,363
Capital Outlay Expenditures
16,094,176
Interfund Transfers Out
16,819,878
Total Expenditures /Uses
Ending Fund Balance
Designated for
Capital Improvements
$ 116,800 $
120,307
124,140 $
54,095 $
125,339
873,828
899,043
787,104
354,827
807,931
265,791
350,422
270,000
143,910
270,000
286,897
277,272
281,731
126,995
313,021
767,398
780,480
957,677
472,100
986,975
758,614
767,456
932,834
385,363
968,588
16,094,176
16,571,088
16,819,878
7,743,539
17,403,680
2,007,178
1,924,074
1,889,105
1,218,136
2,104,435
4,105,909
4,249,413
4,295,798
1,833,019
4,476,210
627,069
664,481
693,792
244,680
726,900
1,201,509
1,242,549
1,500,200
626,574
1,469,000
27,105,169
27,846,585
28,552,259
13,203,238
29,652,079
1,601,780 6,501,560 4,883,366 2,416,851 1,165,030
2,218,622 2,205,882 2,199,685 1,099,843 2,212,045
30,925,571 36,554,027 35,635,310 16,719,932 33,029,154
17,740,218 18,785,897 14,773,488 20,657,436 16,378,324
-- I
REVENUE
PROJECTIONS
2 -9
CITY OF AVENTURA
GENERAL FUND - 001
REVENUE PROJECTIONS
2014/15
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
2 -10
Locally Levied Taxes
3111000
Ad Valorem Taxes- Current
$ 11,612,012 $
11,857,991 $
12,768,153 $
11,518,905 $
13,764,950
3112000
Ad Valorem Taxes - Delinquent
112,174
222,233
44,372
7,503
46,147
3125200
Section 185 Premium Tax
268,692
287,726
268,000
-
288,000
3141000
Utility Tax-Electric
3,990,392
4,259,017
4,100,000
1,866,424
4,265,000
3143000
Utility Tax-Water
909,950
844,187
900,000
350,588
870,000
3144000
Utility Tax -Gas
27,481
21,282
30,000
10,673
22,000
3149000
Unified Communications Tax
2,558,968
2,732,283
2,600,000
1,001,853
2,340,619
3161000
City Business Tax
838,388
877,939
840,000
134,738
880,000
3351500
Subtotal
20,318,057
21,102,658
21,550,525
14,890,684
22,476,716
3351800
Licenses & Permits
2,320,912
2,455,849
2,300,000
1,105,200
2,550,000
3221000
Building Permits
1,629,935
1,538,127
1,450,000
1,124,865
1,600,000
3221500
Radon /Code Comp Admn. Fee
4,810
4,663
1,500
2,052
2,000
3222000
Certificate of Occupancy
33,227
41,933
35,000
30,291
35,000
3231000
Franchise Fee - Electric
2,580,362
2,328,313
2,600,000
-
2,652,000
3234000
Franchise Fee -Gas
20,678
17,795
30,000
7,016
18,000
3237100
Franchise Fee - Sanitation
438,932
457,007
440,000
192,688
460,000
3238000
Franchise Fee - Towing
30,093
20,375
30,000
47,330
30,000
3291000
Engineering Permits
16,305
27,045
15,000
8,640
16,000
Subtotal
4,754,342
4,435,258
4,601,500
1,412,882
4,813,000
2 -10
Intergovernmental Revenues
3312100
Bulletproof Vests
11,947
22,259
5,200
8,414
5,000
3312200
Federal Grants
-
194,382
-
-
2,000
3312276
American Recovery Reinvestmen
247,257
-
-
-
-
3312550
Byrne Grant
3,785
5,235
8,000
261
7,200
3312910
FEMA
6,996
-
-
-
-
3342009
Justice Assistance Grant
-
9,539
-
-
-
3344901
Maintenance Agreement Paymen
9,676
12,670
9,679
6,543
9,679
3351200
State Revenue Sharing
413,739
512,571
435,000
250,134
500,000
3351500
Alcoholic Beverage License
17,454
18,708
20,000
2,022
20,000
3351800
Half Cent Sales Tax
2,320,912
2,455,849
2,300,000
1,105,200
2,550,000
3354930
Fuel Tax Refund
18,999
15,303
15,000
-
15,450
3382000
County Business Tax
44,935
48,567
45,000
11,980
49,000
Subtotal
3,095,700
3,295,083
2,832,679
1,384,554
3,151,329
2 -10
Charges For Services
3413000
Certificate of Use Fees
4,585
4,095
5,200
2,065
5,000
3419000
Election Filing Fees
-
-
-
-
2,000
3419500
Lien Search Fees
90,124
113,000
90,000
53,400
100,000
3421300
Police Services Agreement
804,509
815,145
800,000
410,245
828,000
3425000
Development Review Fees
153,067
141,229
90,000
121,620
90,000
3471000
Rec /Cultural Events
29,444
26,933
25,000
6,896
25,000
3472000
Parks & Recreation Fees
144,400
141,428
125,000
86,429
130,000
3472500
Community Center Fees
183,542
197,340
185,000
107,710
190,000
3474000
Founders Day
36,400
29,375
25,000
29,850
30,000
3475000
Summer Recreation
495,105
543,507
450,000
2,905
540,000
3476001
AACC Fees and Rentals
174,855
176,663
175,000
44,724
180,000
Subtotal
2,116,031
2,188,715
1,970,200
865,844
2,120,000
2 -10
Non - Revenue
Fines & Forfeitures
3811018 Transfer from 911 Fund
3511000
County Court Fines
426,897
383,118
425,000
130,883
425,000
3541000
Code Violation Fines
8,575
4,473
7,000
1,180
7,000
3542000
Intersection Safety Camera Progi
1,317,224
1,815,911
1,200,000
852,166
1,200,000
W Subtotal
1,752,696
2,203,502
1,632,000
984,229
1,632,000
48,665,789 $
Misc. Revenues
50,408,798 $
37,377,368 $
49,407,478
3611000
Interest Earnings
129,678
31,378
125,000
41,553
125,000
3644200
Sale of Assets
10,516
26,647
10,000
109,092
10,000
3644910
Lost /Abandoned Property
210
2,847
-
106
-
3644920
Evidence
-
55,239
12,190
3662000
AACC Contributions
-
-
-
-
3662010
Brick Pavers
1,200
1,000
3662020
Honor Roll
-
-
-
-
-
3699000
Misc. Revenues
50,130
46,159
30,000
35,340
30,000
Subtotal
191,734
162,270
166,000
198,281
165,000
Non - Revenue
3811018 Transfer from 911 Fund
82,250
8,000
30,000
15,000
30,000
3999000 Carryover
16,354,979
21,944,438
17,625,894
17,625,894
15,019,433
Subtotal
16,437,229
21,952,438
17,655,894
17,640,894
15,049,433
Total Available General Fun $
48,665,789 $
55,339,924 $
50,408,798 $
37,377,368 $
49,407,478
2 -11
REVENUE PROJECTION RATIONALE
LOCALLY LEVIED TAXES
3111000 Ad Valorem Taxes Current — Ad Valorem or property taxes are authorized by
Chapter 166, Florida Statutes. The Florida Constitution limits local governments to a
maximum of 10 mills of Ad Valorem taxation. The amount of revenue is based on the tax
rate multiplied by the assessed value of the City which is provided by the County Property
Appraiser. The amount is then budgeted at 95% of its gross value to allow for prompt
payment discounts and other adjustments in accordance with Florida Statutes. The City's
assessed value as reported by the Property Appraiser is $8,394,311,130. This amount is
7.8% or $607,878 higher than last year. The ad valorem millage levy for fiscal year 2014/15
is recommended to be 1.7261, which is the same rate adopted last year. This will generate
$13,764,950 compared to last year's amount of $12,768,153. This represents the
nineteenth year without an increase.
City Tax Rate History:
Ad Valorem Taxes - Current
1995/96 to 2006/07 — 2.2270
2007/08 to present — 1.7261 $20,000,000
$15,000,000
$10,000,000
$5,000,000
$-
1b
3112000 Ad Valorem Taxes Delinquent — This revenue source is derived by those
taxpayers who do not pay their taxes by March 31 of any given year. On average the total
revenue received in this category is minimal when compared to the total Ad Valorem taxes
collected.
Ad Valorem Taxes - Delinquent
$ 700,000 _
$ 600,000
$500,000
$400,000
$ 300,000
$ 200,000
$100,000
$-
�oo��o� �000�o� tio�\yo �oyo�titi �oyy�titi �oy��ti3 �oy��ti� �oy��tih
2 -12
3141000 Utility Tax - Electric — Section 166.231(1)(A), Florida Statutes, authorizes a city to
collect Public Service or Utility Taxes. Miami -Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on electricity. The
City enacted Ordinance 96 -03 which mirrored the County's utility tax levies. The projection
is based on actual collections for the past two fiscal years.
Utility Tax - Electric
$4,400,000 ``
$4,200,000
$4,000,000
$3,800,000
$3,600,000
$3,400,000
$3,200,000
e��oa 41,oa tie\yo �oyo�titi �o���titi �oy��ti3 �oy��tia vo�b�ti5
3143000 Utility Tax -Water — Section 166.231(1) (A), Florida Statutes, authorizes a City to
collect Public Service or Utility Taxes. Miami -Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on water. The City
enacted Ordinance 96 -03 which mirrored the County's utility tax levies. The projection is
based on actual collections for the past two fiscal years.
Utility Tax - Water
$1,000,000
$800,000
$600,000
$400,000
$200,000
$ r
�oo��oro 4��oa tio�Xlo �oyo\titi �oyy�titi �oy��ti3 �oy��tik �oy���h
3144000 Utility Tax -Gas — Section 166.231(1) (A), Florida Statutes, authorizes a City to
collect Public Service or Utility Taxes. Miami -Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on gas and oil. The
City enacted Ordinance 96 -03 which mirrored the County's utility tax levies. The projection
is based on actual collections for the past two fiscal years.
Utility Tax - Gas
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
2 -13
3149000 Unified Communications Tax — Effective October 1, 2001, the Unified
Communications Tax replaced municipal utility taxes and franchise fees on all
telecommunication, cable and other communication services. The projection is based on
anticipated actual collections for the past fiscal year and changes in the state law.
Unified Communications Tax
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
5-
°y °\hy ti °1y\h� ti °1�\�� ti °13\�b ti °1b\�y
3161000 City Business Tax — Pursuant to Chapter 205, Florida Statutes, the City has
adopted an ordinance imposing a business tax for the privilege of engaging in or managing
any business, profession or occupation within the City. The amount budgeted is based on
anticipated collections in the 2013/14 fiscal year.
City Business Tax
$1,000,000 _ —
$800,000
$600,000 �-
$400,000
$200,000
$- A
d' Is, �1° 1:1 I�v 1� 3�1�1 1y
LICENSES AND PERMITS
3221000 Building Permits — Permits must be issued to any individual or business that
performs construction work within the corporate limits of the City. These permits are issued
for construction, such as plumbing, electrical, structural, mechanical, etc. The fees are set
by City Ordinance. The projection includes in increase based on actual collections in the
2013/14 fiscal year and an anticipated increase in building activity.
$2,000,000
$1,500,000
$1,000,000
$500,000
5
Building Permits
2 -14
3231000 Franchise Fee - Electric — A city may charge electric companies for the use of its
rights -of -way per Florida Statutes 166.021 and 337.401. Miami -Dade County currently has
an agreement with FPL covering the area now incorporated as Aventura, as well as the
current unincorporated areas of the County. The County Commission, via an interlocal
agreement, has agreed to share these revenues with Aventura. The amount projected is
based on anticipated collections compared to the actual amount collected for the 2012/13
fiscal year.
Franchise Fee - Electric
$4,000,000
$ 3,000,000
$ 2,000,000
$1,000,000
w �oo$0o tio�\yo �oyo�titi �oyy�titi �oy��ti3 �oy��ti� �oyb�ti5
32134000 Franchise Fee -Gas — A city may charge gas companies for the use of its rights -of
-way per Florida Statutes 166.021 and 337.401. It is standard practice to enact a 6% fee on
gross revenues. The amount projected is based on historical collections.
Franchise Fee -Gas
$70,000
$60,000 ':A -
$50,000
$40,000
$30,000 L
$20,000
$10,000 W 0000 17
$
moo ^how �oo��o� tie\�o �oyo�titi �oyy�titi �o���ti� �oy�\tia �oyl
3237100 Franchise Fee - Sanitation — The City issues solid waste franchises to the private
sector for all areas of the City. In addition a fee of 10% was adopted for the private
companies to utilize the City's rights -of -way. The amount projected is based on historical
collections.
Franchise Fee - Sanitation
$460,000
$440,000
$420,000
$400,000
$380,000
Xtio �oyotiti �oyy�titi voy�ti3 �oy��tia �oybti5
2 -15
3238000 Franchise Fee - Towing — The City awarded a franchise agreement for towing
services within our corporate limits during the 2011/12 fiscal year. The amount is based on
that agreement.
3291000 Engineering Permits — This fee is representative of the costs associated with
regulatory review of the installation of utilities, paving, drainage and right -of -way
renovation /excavation by the City staff. The amount budgeted is based on actual
collections in the 2013/14 fiscal year and expectations for next year.
INTERGOVERNMENTAL REVENUES
3344901 Maintenance Agreement Payment — Funds provided by FDOT to maintain
Medians and Rights of Way along Biscayne Boulevard.
3351200 State Revenue Sharing — Revenues received in this category represent base
cigarette tax and 8t" cent motor fuel tax which are levied by the State. The portion which
comes from cigarette tax of approximately 71% of the total is deposited to the General
Fund. The remainder is deposited to the Transportation and Street Maintenance Fund.
The amount budgeted is based on actual collections in the current fiscal year.
State Revenue Sharing
$600,000
$500,000
$400,000
$300,000
$ 200,000
$100,000
°b dI y° ti °y °\y1 ti °y�\y� ti °y�\y� yb ti °yb\y�
3351500 Alcoholic Beverage License — Various alcoholic beverage license taxes are levied
on manufacturers, distributors, vendors and sales agents of alcoholic beverages in the
State. The tax is collected by the State and distributed back to the City. The City's share is
approximately 38% of the proceeds of the tax collected within the City.
3351800 Half Cent Sales Tax — This revenue source represents one half of the revenue
generated by the additional 1% sales tax which is distributed to counties and cities based
on a per capita formula. The amount budgeted is based on actual collections for the current
fiscal year which includes an increase compared to the prior year.
Half Cent Sales Tax
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
r
$500,000
°
2 -16
3382000 County Business Tax — All businesses in the City must have pay a County
Business Tax in addition to the City's Business Tax to operate a business within the
County's corporate limits. A portion of the County's revenues are remitted to the City.
County Business Tax
$50,000
$48,000
$46,000
$44000
,
$42,000
$ 40, 000
$38,000
tiol\yo �o�o�1ti �oyy�titi �oh��ti3 �oh��tik �oyb�ti5
CHARGES FOR SERVICES
3421300 Police Services Agreement — This amount represents the amount to be paid by
Aventura Mall for an increased level of services. The amount represents the cost of the City
providing officers pursuant to agreement renegotiated in 2010.
3425000 Development Review Fees — These are fees charged to developers for costs
associated with the interdepartmental review of new development proposals such as site
plans and plats.
3471000 Recreation /Cultural Events — This is the amount paid by City residents to
participate in various trips and events sponsored by the City. The revenues are offset by an
expenditure account in the Community Services Department.
3472000 Parks & Recreation Fees — This includes non - resident fees for entering the park
and user fees associated with the various programs at Founders Park and Waterways Park.
3472500 Community Center Fees — This represents membership fees and user fees
charged for the various programs provided at the Community Recreation Center.
3475000 Summer Recreation — This represents fees charged for participants in the City's
Summer Recreation Program.
3476001 Arts & Cultural Center Fees and Rentals — This represents anticipated revenue
from rental fees, sponsors, grants and the summer performing arts camp.
FINES & FORFEITURES
3511000 County Court Fines — The City receives a portion of the revenues resulting from
traffic enforcement activities within its corporate limits. The projection is based on actual
revenues for the period.
3541000 Code Violation Fines — Revenues in this category are generated when the owner
of property within the City's corporate limits violates a City code.
2 -17
3542000 Intersection Safety Camera Program — Revenues generated from the Traffic
Safety Camera Program. Projection is based on historical data.
MISC. REVENUES
3611000 Interest Earnings — Investment practices are maintained to allow for 100% of
available funds to be invested at all times. Determining factors in forecasting revenue for
this line item are the anticipated interest rate and pooled dollars available for investment.
3699000 Miscellaneous Revenues — Any other revenues not otherwise classified.
NON — REVENUE
3811018 Transfer from 911 Fund — This represents reimbursement to the General Fund to
cover operating expenses relating to the 911 system.
3999000 Carryover — This amount is derived by a comparison of all of the anticipated
revenues for the current period to all of the anticipated expenditures for the current period.
The amount budgeted represents the total needed to fund anticipated future capital projects
and to balance the revenues with projected expenditures.
2 -18
CITY
COMMISSION
2 -19
CITY OF AVENTURA
CITY COMMISSION
2014/15
DEPARTMENT DESCRIPTION
The City Commission is the community's legislative body which acts as the decision - making entity that
establishes policies and ordinances to meet the community's needs on a proactive basis.
The City
Commission is committed to providing the best possible professional
government and the delivery
of
quality service levels that reflect community priorities and maintain the quality of life for all residents.
OBJECT
APPROVED
HALFYEAR CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999
Personal Services
$ 63,276 $ 62,432 $
62,063 $
28,284 $
62,063
3000/3999
Contractual Services
- -
-
-
-
4000/4999
Other Charges & Services
37,604 38,452
39,977
19,891
41,176
5000/5399
Commodities
1,528 1,511
3,300
-
3,300
5400/5499
Other Operating Expenses
14,392 17,912
18,800
5,920
18,800
Total Operating Expenses
$ 116,800 $ 120,307 $
124,140 $
54,095 $
125,339
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title
2011/12
2012/13
2013/14
2014/15
0301
Mayor
1.0
1.0
1.0
1.0
0401
Commissioner
1.0
1.0
1.0
1.0
0402
Commissioner
1.0
1.0
1.0
1.0
0403
Commissioner
1.0
1.0
1.0
1.0
0404
Commissioner
1.0
1.0
1.0
1.0
0405
Commissioner
1.0
1.0
1.0
1.0
0406
Commissioner
1.0
1.0
1.0
1.0
Total
7.0
7.0
7.0
7.0
2 -20
CITY OF AVENTURA
CITY COMMISSION
2014/15
BUDGETARY ACCOUNT SUMMARY
001 - 0101 -511
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORYRECAP
2011/12 2012/13
2013/14
2013/14
2014/15
PERSONAL SERVICES
1210
Commission Salaries
$ 55,655 $ 55,029 $
55,000 $
24,888
$ 55,000
2101
FICA
7,380 7,168
6,865
3,289
6,865
2401
Workers' Compensation
241 235
198
107
198
Subtotal
63,276 62,432
62,063
28,284
62,063
OTHER CHARGES & SERVICES
4030
Legislative Expenses
37,604 38,452
39,977
19,891
41,176
Subtotal _
37,604 38,452
39,977
19,891
41,176
COMMODITIES
5101
Office Supplies
222 193
300
-
300
5290
Other Operating supplies
1,306 1,318
3,000
3,000
Subtotal
1,528 1,511
3,300
-
3,300
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
11,132 10,824
9,300
4,725
9,300
5420
Conferences & Seminars
2,260 6,088
8,500
1,195
8,500
5981
Krop High School Scholarship
1,000 1,000
1,000
-
1,000
Subtotal
14,392 17,912
18,800
5,920
18,800
Total City Commission `
$ 116,800 $ 120,307 $
124,140 $
54,095
$ 125,339
2 -21
CITY COMMISSION
BUDGET JUSTIFICATIONS
4030 Legislative Expenses — This account represents the $5,882 established per
Commissioner to offset expenses incurred in the performance of their official duties.
5410 Subscriptions & Memberships — The following memberships are included for funding:
Florida League of Cities
National League of Cities
Miscellaneous Seminars
5420 Conferences & Seminars — Funding for this purpose is essential in order to keep
informed of changing and new developments in local government.
Florida League of Cities
National League of Cities
Miscellaneous Seminars
5981 Krop High School Scholarship — Annually the City Commission establishes this
scholarship for Aventura students who are seniors attending Krop High School to offset
College expenses.
2 -22
• 11 s r
f_
r
i
e
OFFICE OF THE
CITY MANAGER
2 -23
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2014/15
DEPARTMENT DESCRIPTION
Maintain a City government structure that represents the needs of the community and provides quality
services
in an efficient, businesslike and professional manner. Responsible for the
overall
management of all functions and activities of the City's operations,
preparation of annual budget
and
5 -year CIP
document and ensures the proper implementation of policies
and ordinances adopted
by
the City
Commission. Provides recommendations and solutions
to community concerns.
Utilizes
customer service focus process to respond to citizen requests.
OBJECT
APPROVED HALFYEAR CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET ACTUAL
PROPOSAL
NO.
CATEGORY RECAP 2011/12 2012/13
2013/14 2013/14
2014/15
1000/2999
Personal Services $ 742,984 $ 772,744 $
645,604 $ 290,020 $
666,431
3000/3999
Contractual Services 52,625 50,700
50,000 25,000
50,000
4000/4999
Other Charges & Services 70,357 67,777
77,200 34,645
77,200
5000/5399
Commodities 2,944 1,666
4,500 564
4,500
5400/5499
Other Operating Expenses 4,918 6,156
9,800 4,598
9,800
Total operating expenses $ 873,828 $ 899,043 $
787,104 $ 354,827 $
807,931
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title 2011/12
2012/13 2013/14
2014/15
0101
City Manager 1.0
1.0 1.0
1.0
4701
Capital Projects Manager /Code Enforcement Office 0.6
0.6 0.6
0.6
0701
Assistant to City Manager /Personnel Officer 1.0
1.0 -
-
0201
Secretary to City Manager 1.0
1.0 1.0
1.0
0801
Receptionist/inform. Clerk 1.0
1.0 1.0
1.0
Total 4.6
4.6 3.6
3.6
2 -24
Office of the City Manager
Organization Chart
City Manager
City Manager's
Secretary
Receptionist/
Information Clerk
2-25
Capital Projects Manager/
Code Officer
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2014/15
OBJECTIVES
1. Provide completed reports and recommendations on a timely basis
upon which the City
Commission can make policy decisions.
2. Prepare and submit budget to the City Commission by July 10th of each
year.
3. Oversee customer service functions by all Departments to ensure
timely response or
resolution of citizen requests.
4. Coordinate, control and monitor the activities of all City Departments and operations.
5. Interact with community organizations and associations to increase
public awareness of
City's various programs, facilities and services.
6. Update 5 -year Capital Improvement Program document and submit to
the City Commission
by June of each year.
7. Effectively administer the budget priorities and goals established by the
City Commission.
8. Perform the functions of Director of Emergency Management to provide
for an effective
emergency response capability for all City operations.
9. Coordinate and oversee the City's Charter School operations.
10. Prepare Charter School budget.
11. Oversee and coordinate capital projects.
12. Issue newsletters and annual report to the public.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2011/12 2012/13
2013/14 2013/14
Citizen Requests & Inquires 28 24
30 30
Commission Requests 15 15
15 15
Community Meetings Attended 15 15
15 15
Agenda Back up Items Prepared 66 76
66 60
No. of Newsletters & Reports Issued 6 6
6 6
Annual Budget & CIP Prepared 2 2
2 2
School Budget 1 1
1 1
City Manager Briefing Reports 12 12
12 12
Capital Projects Oversight 14 14
14 14
Capital Projects Completed 14 14
14 14
School Advisory Committee Meeting 5 5
5 5
2 -26
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2014/15
BUDGETARY ACCOUNT SUMMARY
001 -0501 -512
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
2 -27
PERSONAL SERVICES
1201
Employee Salaries $
535,509 $
561,408 $
458,114 $
200,186 $
470,956
2101
FICA
30,578
32,189
35,046
12,283
36,028
2201
Pension
85,866
90,249
78,459
36,222
79,283
2301
Health, Life & Disability
88,143
85,904
67,949
40,050
73,950
2401
Workers' Compensation
2,888
2,994
6,036
1,279
6,214
4710
Subtotal
742,984
772,744
645,604
290,020
666,431
4910
CONTRACTUAL SERVICES
10,243
18,138
1,000
-
1,000
3170
Lobbyist Services
50,060
50,000
50,000
25,000
50,000
3180
Medical Exams -New Employees
2,565
700
-
-
-
5101
Subtotal
52,625
50,700
50,000
25,000
50,000
2 -27
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
2,265
2,741
4,000
4,000
4040
Administrative Expenses
127
-
600
-
600
4041
Car Allowance
11,400
11,400
11,400
5,700
11,400
4101
Communication Services
2,081
2,426
2,200
882
2,200
4701
Printing & Binding
2,031
551
3,000
2,158
3,000
4710
Printing /Newsletter
42,210
32,521
55,000
25,905
55,000
4910
Advertising
10,243
18,138
1,000
-
1,000
Subtotal
70,357
67,777
77,200
34,645
77,200
COMMODITIES
5101
Office Supplies
2,647
1,403
4,000
564
4,000
5290
Other Operating Supplies
297
263
500
-
500
Subtotal �
2,944
1,666
4,500
564
4,500
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
3,648
3,239
5,800
4,598
5,800
5420
Conferences & Seminars
1,199
2,364
3,000
-
3,000
5901
Contingency
71
553
1,000
-
1,000
Subtotal
4,918
6,156
9,800
4,598
9,800
Total City Manager $
873,828 $
899,043 $
787,104 $
354,827 $
807,931
2 -27
OFFICE OF THE CITY MANAGER
BUDGET JUSTIFICATIONS
3170 Lobbyist Services — Costs associated with retaining a professional lobbyist to foster
the City's position at the state and county level.
4710 Printing /Newsletter — Represents the cost of printing various documents, informational
newsletters and annual report to the residents.
5410 Subscriptions & Memberships — This line item is used to fund memberships with
professional organizations and subscriptions.
Florida City & County Manager's Association
International City Management Association
American Planning Association
Government Finance Officers Association
American Society of Public Administration
Miscellaneous subscriptions
5420 Conferences & Seminars — Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of City Management, local
government and personnel.
Florida City & County Manager's Association
International City Management Association
Florida League of Cities
Miscellaneous Management Seminars
2 -28
J �
•
LEGAL
2 -29
CITY OF AVENTURA
LEGAL
2014/15
DEPARTMENT DESCRIPTION
To provide legal support and advice to the City Commission, City Manager, Department Directors and
advisory boards on all legal issues affecting the City.
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000 /3999 Contractual Services 265,791 347,047 265,000 143,910 265,000
4000/4999 Other Charges & Services - - - - -
5000 /5399 Commodities - - - - -
5400/5499 Other Operating Expenses - 3,375 5,000 - 5,000
Total Operating Expenses $ 265,791 $ 350,422 $ 270,000 $ 143,910 $ 270,000
OBJECTIVES
1. Ensure that the various rules, laws and requirements of state, local and federal governments are
understood and followed by the City.
2. Review and preparation of contracts, ordinances and resolutions.
3. Represent the City in litigation matters.
4. Provide legal support services to the City Commission, staff and City Boards.
PERFORMANCE WORKLOAD INDICATORS
1. Positive compliance with all rules and regulations.
2. Number of documents prepared.
3. Litigation is avoided or concluded to the City's satisfaction.
4. Number of meetings attended.
2 -30
CITY OF AVENTURA
LEGAL
2014/15
BUDGETARY ACCOUNT SUMMARY
001 - 0601 -514
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
CONTRACTUAL SERVICES
3120 Prof. Services - Legal $ 265,791 $ 347,047 $ 265,000 $ 143,910 $ 265,000
3301 Court Costs & Fees - - - - -
F Subtota " 265,791 347,047 265,000 143,910 265,000
OTHER OPERATING EXPENSES
5901 Contingency - 3,375 5,000 - 5,000
Subtotal - 3,375 5,000 - 5,000
Total Legal $ 265,791 $ 350,422 $ 270,000 $ 143,910 $ 270,000
BUDGET JUSTIFICATIONS
3120 Professional Services Legal — Represents the estimated cost of maintaining the contracted
City Attorney arrangement with the firm of Weiss Serota Helfman Pastoriza Cole & Boniske, P.L.
at an hourly rate of $197, other special counsel and Leibowitz & Associates, P.A. to perform legal
services required by the City Commission and City Manager.
2 -31
ff�N��. off
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f� Ff
Nlf i •/
CITY CLERK'S
OFFICE
2 -32
CITY OF AVENTURA
CITY CLERK'S OFFICE
2014/15
DEPARTMENT DESCRIPTION
To record and maintain an accurate record of the official actions of the City Commission and Advisory
Boards. Serve as the local Elections Supervisor. Provide notice of all required meetings, effect legal
advertising and respond to public records requests. Implement and maintain records management
program. Administer publication and supplement of City Code Book. Maintain custody of City Seal
and all City records. Assist in preparation of agenda items, prepare and distribute agenda packages
and recaps. Schedule Code Enforcement Hearings and provide administrative support to Special
Master. Provide clerical support to the City Commission. Assist City Manager's Office with special
projects.
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
1000/2999 Personal Services $ 221,570 $ 227,506 $ 231,031 $ 105,255 $ 225,521
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services 59,397 45,139 43,600 19,054 79,600
5000/5399 Commodities 3,282 2,420 4,600 1,628 4,600
5400/5499 Other Operating Expenses 2,648 2,207 2,500 1,058 3,300
KTotal Operating Expenses $ 286,897 $ 277,272 $ 281,731 $ 126,995 $ 313,021
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2011/12 2012/13 2013/14 2014/15
0501 City Clerk 1.0 1.0 1.0 1.0
3005 Executive Assistant to City Clerk - 1.0 1.0 1.0
9601 Admin. Asst to City Clerk 1.0 - - -
Tota 1 2.0 2.0 2.0 2.0
2 -33
City Clerk's Office
City Clerk
Executive Asst to
City Clerk
2 -34
CITY OF AVENTURA
CITY CLERK'S OFFICE
2014/15
OBJECTIVES
1.
To maintain accurate minutes of the proceedings of the City Commission, Advisory Boards and
other Committees of the City.
2.
To publish and post public notices as required by law.
3.
To maintain custody of City records and promulgate procedures for the orderly management,
maintenance, retention, imaging and destruction of said records.
4.
To provide clerical support to City Commissioners, including mail, correspondence, travel and
conference registration, preparation of proclamations and certificates.
5.
To administer the publication, maintenance and distribution of the Code Book and supplements.
6.
To conduct municipal elections in accordance with City, County and State laws.
7.
To establish and coordinate the City's records management program in compliance with state law.
8.
To effect legal advertising to fulfill statutory requirements of local and state law.
9.
To prepare and provide for distribution of agenda packages to Commission, staff, citizens and
provide for placement of same on the City's website and prepare and distribute recaps of
Commission meetings.
10.
To schedule Code Enforcement Hearings and provide clerical support to Special Master.
11.
To fulfill information and public records requests within 72 hours.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATED
2011/12 2012/13 2013/14 2014/15
No.
of Sets of Minutes Prepared 33 33 32 33
No.
of Public Notices Prepared 25 39 35 40
No.
of Legal Advertisements Published 21 18 25 20
No.
of Ordinances Drafted 8 6 6 5
No.
of Resolutions Drafted 29 30 30 20
No.
of Lien Requests Responded To 1,817 1,687 1,650 1,650
No.
of Welcome Letters Prepared 460 485 400 450
No.
of Agenda Packages Prepared /Distributed 31 33 32 33
No.
of Agenda Recaps Prepared /Distributed 12 12 12 12
2 -35
CITY OF AVENTURA
CITY CLERK'S OFFICE
2014/15
BUDGETARY ACCOUNT SUMMARY
001 - 0801 -519
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORYRECAP 2011/12 2012/13 2013/14 2013/14 2014/15
Total City Clerk $ 286,897 $ 277,272 $ 281,731 $ 126,995 $ 313,021
2 -36
PERSONAL SERVICES
1201
Employee Salaries $
168,650 $
173,299 $
172,659 $
78,961 $
167,540
1401
Overtime
807
873
600
395
700
2101
FICA
12,157
12,595
13,208
5,214
12,817
2201
Pension
22,199
22,940
25,389
11,320
24,606
2301
Health, Life & Disability
17,318
17,348
18,553
9,159
19,255
2401
Workers' Compensation
439
451
622
206
603
1,353
Subtotal
221,570
227,506
231,031
105,255
225,521
1,295
OTHER CHARGES & SERVICES
1,200
575
2,000
Subtotal
4001
Travel & Per Diem
5,857
1,841
2,000
31
3,000
4041
Car Allowance
6,000
6,000
6,000
3,000
6,000
4101
Telephone
600
600
600
300
600
4701
Printing & Binding
1,933
249
3,000
123
3,000
4730
Records Retention
3,151
797
5,000
754
4,000
4740
Ordinance Codification
1,867
3,496
2,000
2,293
3,000
4911
Legal Advertising
39,989
16,340
25,000
12,553
25,000
4915
Election Expenses
-
15,816
-
-
35,000
Subtotal
59,397
45,139
43,600
19,054
79,600
Total City Clerk $ 286,897 $ 277,272 $ 281,731 $ 126,995 $ 313,021
2 -36
COMMODITIES
5101
Office Supplies
2,908
2,061
3,200
964
3,200
5120
Computer Operating Supplies
346
-
600
-
600
5290
Other Operating Supplies
28
359
800
664
800
Subtota
3,282
2,420
4,600
1,628
4,600
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
1,353
1,223
1,300
483
1,300
5420
Conferences & Seminars
1,295
984
1,200
575
2,000
Subtotal
2,648
2,207
2,500
1,058
3,300
Total City Clerk $ 286,897 $ 277,272 $ 281,731 $ 126,995 $ 313,021
2 -36
CITY CLERK'S OFFICE
BUDGET JUSTIFICATIONS
4001 Travel & Per Diem — Provides for attendance at the International Institute of Municipal
Clerks Conferences, Florida Association of City Clerks Conference and Training Institute,
Florida League of Cities Conferences.
4730 Records Retention — Costs associated with imaging of records to maintain records
management program.
4740 Ordinance Codification — Costs associated with the official codification of City
Ordinances.
4911 Legal Advertising — Costs incurred to satisfy legal requirements of State Statutes,
County and City Code.
5410 Subscription & Memberships — This line item is used to fund memberships with
professional organizations and subscriptions.
Florida Association of City Clerks
International Institute of Municipal Clerks
Miami -Dade County Municipal Clerks Association
Newspapers
2 -37
z .._�.
fill
ril
FINANCE
2 -38
CITY OF AVENTURA
FINANCE
2014/15
DEPARTMENT DESCRIPTION
To provide overall financial and support services to the organization which includes accounting, cash
management, purchasing, risk management,
personnel management financial planning and budgetary
control.
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999
Personal Services
$ 686,469 $ 712,246 $
832,712 $
400,379
$ 862,010
3000/3999
Contractual Services
53,609 47,477
63,000
54,855
63,000
4000/4999
Other Charges & Services
13,236 8,709
40,440
9,582
40,440
5000/5399
Commodities
8,412 6,651
10,100
3,634
10,100
5400/5499
Other Operating Expenses
5,672 5,397
11,425
3,650
11,425
r
Total Operating Expenses
$ 767,398 $ 780,480 $
957,677 $
472,100
$ 986,975
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title
2011/12
2012/13
2013/14
2014/15
1001
Finance Director
1.0
1.0
1.0
1.0
1502
Controller
1.0
1.0
1.0
1.0
1370
Human Resources Manager
-
-
1.0
1.0
3001
Executive Assistant/Risk Mgm. Coordinator 1.0
-
-
-
1301
Purchasing Agent
1.0
1.0
1.0
1.0
1201 -1202
Accountant
2.0
2.0
2.0
2.0
3601
Customer Service Rep. II
1.0
1.0
1.0
1.0
Total
7.0
6.0
7.0
7.0
2 -39
2 Accountants
Customer Service
Representative II
Finance Department
Organization Chart
Finance
Director
Risk Ma agement
Controller
Purchasing
Purchasing Agent
2 -40
Human Resources
Human Resources
Manager
CITY OF AVENTURA
FINANCE
2014/15
OBJECTIVES
1. Invest idle funds in accordance with the City's Investment Policy 100% of the time.
2. Issue Comprehensive Annual Financial Report (CAFR) by March 31 of each year.
3. Obtain Government Finance Officers Association's Certificate of Achievement for Excellence
in Financial Reporting for CAFR each year.
4. Produce /distribute quarterly financial monitoring reports within 30 days of quarter -end.
5. Annually review adequacy of purchasing procedures.
6. Issue purchase orders within two (2) business days of approval.
7. Process all invoices within ten (10) business days of approval.
8. Process bi- weekly payroll /related reports in a timely and accurate manner.
9. Annually review adequacy of insurance coverage.
10. Maintain effective personnel system to allow for timely recruitment and hiring of employees.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2011/12 2012/13 2013/14
2014/15
% of idle funds invested in accordance
with policy 100% 100% 100%
100%
Number of CAFRs issued prior to 3/31 1 1 1
1
Number of GFOA Certificate of
Achievements 1 1 1
1
Number of quarterly reports produced
timely 4 4 4
4
Annually review purchasing procedures 1 1 1
1
• of purchase orders issued within 2 days 99% 99% 99%
99%
• of invoices processed within 10 days 98% 98% 98%
98%
Number of bi- weekly payroll processed
timely 26 26 26
26
Annually review adequacy of insurance
coverage 1 1 1
1
Number of New Hires 4 6 7
5
2 -41
CITY OF AVENTURA
FI NANCE
2014/15
BUDGETARY ACCOUNT SUMMARY
001 - 1001 -513
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
PERSONAL SERVICES
1201
Employee Salaries
1401
Overtime
2101
FICA
2201
Pension
2301
Health, Life & Disability
2401
Workers' Compensation
44,552
Subtotal
CONTRACTUAL SERVICES
3180 Medical Exams - New Employees
3190 Prof. Services
3201 Prof. Services -Auditor
Subtotal
OTHER CHARGES & SERVICES
$ 483,619 $
503,255 $
582,384 $
281,375 $
599,853
320
-
-
-
-
32,677
34,152
44,552
18,686
45,889
66,782
69,649
84,213
39,191
86,739
101,844
103,914
119,466
60,418
127,370
1,227
1,276
2,097
709
2,159
686,469 712,246 832,712 400,379 862,010
- - 3,000
1,740
3,000
3,479 2,502 5,000
1,315
5,000
50,130 44,975 55,000
51,800
55,000
53,609 47,477 63,000
54,855
63,000
4001
Travel & Per Diem
3,397
3,519
7,500
1,229
7,500
4101
Communication Services
840
840
1,440
720
1,440
4610
R &M - Vehicles
697
1,255
1,500
238
1,500
4650
R &M- Office Equipment
-
-
5,500
125
5,500
4701
Printing & Binding
2,261
1,114
4,000
2,397
4,000
4910
Advertising
5,908
1,714
20,000
4,660
20,000
4990
Other Current Charges
133
267
500
213
500
FSubto
13,236
8,709
40,440
9,582
40,440
COMMODITIES
5101
Office Supplies
4,075
3,473
5,000
1,582
5,000
5120
Computer Operating Supplies
1,006
465
1,000
1,000
1,000
5220
Gas & Oil
3,331
2,363
3,800
1,046
3,800
5290
Other Operating Supplies
-
350
300
6
300
Subto
8,412
6,651
10,100
3,634
10,100
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
3,157
2,707
3,925
1,670
3,925
5420
Conferences & Seminars
2,515
2,535
5,500
1,718
5,500
5450
Training
-
155
1,500
262
1,500
5901
Contingency
-
-
500
-
500
Subtotal
5,672
5,397
11,425
3,650
11,425
Total Finance
$ 767,398 $
780,480 $
957,677 $
472,100 $
986,975
2 -42
FINANCE
BUDGET JUSTIFICATIONS
3190 Professional Services — The cost of an actuary to prepare an actuarial evaluation for
the City's Other Post Employment Benefits and the cost related to armored car services.
3201 Professional Services - Auditor — The cost of an audit firm to perform the City's year-
end financial audit (including any State and Federal Single Audits), in addition to any other
audit - related services that may be required.
4001 Travel & Per Diem — The costs associated with employees to attend conferences and
seminars in order maintain professional designations and to remain current in their
respective field.
Florida Association of Public Procurement Officer
Florida Government Finance Officers Association
Florida Institute of Certified Public Accountants
Government Finance Officers Association
HR Florida Conference & Expo
National Institute of Governmental Procurement
4101 Communication Services — Includes telephone services for department personnel.
4650 R & M Office Equipment — Includes maintenance and support of equipment other than
computers.
4910 Advertising — Includes the cost of advertising all bids and RFP notices.
5410 Subscriptions & Memberships — Includes the cost to fund memberships and
subscriptions to professional organizations.
American Institute of Certified Public Accountants
American Payroll Association
Florida Association of Public Procurement Officer
Florida Government Finance Officers Association
Florida Institute of Certified Public Accountants
Florida Public Human Resources Association, Inc.
Government Finance Officers Association
Greater Miami Society for Human Resource Management
International Public Management Association for Human Resources
National Contract Management Association
National Institute of Governmental Procurement
Society for Human Resource Management
5420 Conferences & Seminars — Includes the cost to maintain professional designations as
well as educate and inform staff of the latest developments and trends in their respective
field.
Akerman Labor & Employment Law Seminar
Florida Association of Public Procurement Officer
Florida Government Finance Officers Association
2 -43
Florida Institute of Certified Public Accountants
Florida Public Human Resources Association Annual Conference
Government Finance Officers Association
HR Florida Conference & Expo
International Public Management Association or other personnel - related conferences
& seminars
National Institute of Governmental Procurement
Society for Human Resource Management National Conference
2 -44
r.r
fill
INFORMATION
TECHNOLOGY
2 -45
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2014/15
DEPARTMENT DESCRIPTION
This department provides a secure computing environment that allows for efficient processing of
City - related business. Information Technology uses the City's website,
AVTV and radio
station to
deliver accurate and consistent information to the City's customers.
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999
Personal Services $
553,887 $ 574,857 $
683,734 $
290,476
$ 711,423
3000/3999
Contractual Services
6,105 4,383
10,000
2,380
10,000
4000/4999
Other Charges & Services
171,960 168,138
207,540
87,748
215,605
5000/5399
Commodities
14,411 16,249
18,000
2,241
18,000
5400/5499
Other Operating Expenses
12,251 3,829
13,560
2,518
13,560
Total Operating $
758,614 $ 767,456 $
932,834 $
385,363
$ 968,588
- PERSONNEL
ALLOCATION SUMMARY
Position No.
Position Title
2011/12
2012/13
2013/14
2014/15
9201
Information Technology Director
1.0
1.0
1.0
1.0
8702
Network Administrator II
1.0
1.0
1.0
1.0
1402
Network Administrator 1
1.0
1.0
1.0
1.0
8001
Webmaster /Communications Specialist
1.0
1.0
-
-
13201
Commun Tech Project Specialist
-
-
1.0
1.0
13601 -13602
Support/ProjectSpecialist
-
-
2.0
2.0
9501
IT Project Coordinator
1.0
1.0
-
-
9701
Support Specialist
1.0
1.0
-
-
Tota1
6.0
6.0
6.0
6.0
2 -46
Information Technology Department
Organization Chart
Network
Administrator (2)
Information
Technology Director
Communications
Tech Project
Specialist (1)
2 -47
Support/ Project
Specialist (2)
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2014/15
OBJECTIVES
1. Provide a secure computer network for applications, sharing of common files, email, etc.
2. Provide a central computer system that serves the information management needs of all
departments.
3. Provide a central computer system that serves the information management needs of ACES.
4. Provide help desk services for all City staff.
5. Develop a 3 - 4 year replacement cycle for computing equipment.
6. Expand E- Government applications and services.
7. Address departmental and customer requests to enhance the information on the City's,
ACES' and Aventura Arts & Cultural Center's websites.
8. Enhance the City's intranet to provide timely information to City staff.
9. Deliver a consistent message to the City's customers by coordinating communications.
10. Improve AVTV and the City's Informat0ion Radio Station WPZQ420 1650AM by keeping
information accurate and current and by varying programming.
11. Coordinate the creation and distribution of the City's periodical publications including
newsletters and annual report.
12. Provide training on computer applications and computer related topics.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATED
2011/12 2012/13 2013/14 2014/15
• of time computer network is operational 99 99 99 99
• of time www.cityofaventura.com is available 99 99 99 99
• of time www.aventuracharter.org is available 99 99 99 99
Number of workstations supported 235 240 775 775
Number of physical servers supported 13 9 9 9
Number of virtual servers supported 20 25 37 35
Number of help desk support cases 2,856 3,133 3,800 3,800
Number of City periodical publications
coordinated 4 4 4 4
Number of training sessions held 4 4 4 4
2 -48
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2014/15
BUDGETARY ACCOUNT SUMMARY
001 - 1201 -513
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
2 -49
PERSONAL SERVICES
1201
Employee Salaries $
390,731 $
408,239 $
475,623 $
203,458 $
488,173
2101
FICA
27,209
28,967
36,385
13,460
37,345
2201
Pension
52,631
55,929
68,043
27,849
69,844
2301
Health, Life & Disability
82,327
80,680
101,976
45,191
114,308
2401
Workers' Compensation
989
1,042
1,707
518
1,753
Subtotal �
553,887
574,857
683,734
290,476
711,423
CONTRACTUAL SERVICES
3190
Other Prof. Services
6,105
4,383
10,000
2,380
10,000
Subtotal �
6,105
4,383
10,000
2,380
10,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
1,273
3,530
5,300
807
5,300
4041
Car Allowance
6,000
6,000
6,000
3,000
6,000
4101
Communication Services
7,686
5,707
8,500
4,004
8,500
4650
R &M- Office Equipment
134,164
130,144
160,040
65,892
168,105
4701
Printing & Binding
474
181
500
61
500
4851
Web Page Maintenance
6,323
6,522
8,000
5,807
8,000
4852
Email Hosting Services
16,040
16,054
19,200
8,177
19,200
Subtotal
171,960
168,138
207,540
87,748
215,605
COMMODITIES
5101
Office Supplies
1,890
1,891
3,000
575
3,000
5120
Computer Operating Supplies
12,521
14,358
15,000
1,666
15,000
Subto
14,411
16,249
18,000
2,241
18,000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
774
1,374
2,460
865
2,460
5420
Conferences & Seminars
778
1,255
3,100
453
3,100
5450
Training
10,699
1,200
8,000
1,200
8,000
Subtotal
12,251
3,829
13,560
2,518
13,560
Total Information Technology $
758,614 $
767,456 $
932,834 $
385,363 $
968,588
2 -49
INFORMATION TECHNOLOGY
BUDGET JUSTIFICATIONS
3190 Other Professional Services — Costs associated with utilizing professional services for
the City's network infrastructure, security and applications and to enhance the cable TV
channel and radio station programming.
4001 Travel & Per Diem — Costs of employees attending conference and seminars in order
to stay current in their field.
Florida Government Information Systems Association
NAGW National Association of Government Webmasters
Certified Public Technology Manager Certification Association
Florida Government Communicators Association
Other conferences, training and seminars
4101 Communication Services — Includes telephone and wireless data access for
department personnel.
4650 R &M Office Equipment — Includes maintenance and support of the IBM AS 400 and
software and equipment purchased from SUNGARD as well as other major hardware
maintenance paid directly to IBM or other vendors. Includes Cisco Networking equipment,
security software, digital signs and application maintenance.
4851 Web Page Maintenance — Costs associated with maintaining and updating the City's
Web Page and associated online services.
4852 Email Hosting Services — Costs associated with providing email, virus protection and
spam filtering for City staff.
5120 Computer Operating Supplies — Includes the cost of minor supplies and software to
maintain existing systems and to upgrade to most current versions of software and
operating systems.
Upgrades for other than Police
Operating System Upgrades
Minor hardware upgrades
Application licenses
5410 Subscriptions & Memberships — This line item is used to fund memberships with
professional organizations and subscriptions.
Florida Local Government Information Systems Association
National Association of Government Webmasters
Florida Government Communicators Association
Technical resource subscriptions
Digital subscription to photo library
5420 Conferences & Seminars — Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of local government information
technology, communications and personnel as follows-
2-50
Florida Local Government Information Systems Association Conference
National Association of Government Webmaster Conference
Florida Government Communicators Association Conference
Computer related courses for certification and seminars
5450 Training — Ongoing training for all personnel in the department including classes
towards certification.
2 -51
6A���L
PUBLIC SAFETY
2 -52
CITY OF AVENTURA
POLICE
2014/15
DEPARTMENT DESCRIPTION
To provide a professional, full
service, community oriented Police
Department.
Respond to all
calls
for service in a timely and professional manner.
Ensure that all crimes
are thoroughly
investigated and those who
are arrested are successfully prosecuted. Interact with the
community and create partnerships that enhance law enforcement,
crime prevention and quality
of life issues.
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORYRECAP
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999
Personal Services
$ 14,267,234 $ 14,569,933
$ 14,960,378
$ 6,935,869
$ 15,452,180
3000/3999
Contractual Services
600,408 712,354
534,000
284,324
568,000
4000/4999
Other Charges & Services
640,386 656,853
739,000
223,836
750,000
5000/5399
Commodities
563,158 587,608
539,000
292,196
589,500
5400/5499
Other Operating Expenses
22,990 44,340
47,500
7,314
44,000
Total Operating Expenses
$ 16,094,176 $ 16,571,088
$ 16,819,878
$ 7,743,539
$ 17,403,680
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title
2011/12
2012/13
2013/14
2014/15
0901
Police Chief
1.0
1.0
1.0
1.0
9401 -9402
Majors
-
2.0
2.0
2.0
2601
Commander
1.0
1.0
1.0
1.0
3002
Executive Assistant
1.0
1.0
1.0
1.0
2201 -2204
Captains
2.0
-
4.0
4.0
1701 -1704
Lieutenants
4.0
4.0
-
-
2301 -2313
Sergeants
11.0
12.0
12.0
12.0
2101 -2107
Detectives
6.0
6.0
6.0
6.0
2001 -2061
Police Officers
58.0
57.0
57.0
59.0
6201
Crime P rev Coordinator
1.0
1.0
1.0
1.0
3701
Crime Analyst
1.0
1.0
1.0
1.0
5501
Property Room /Crime Scene Supervisor
-
1.0
1.0
1.0
3901
Crime Scene Tech II
1.0
1.0
1.0
1.0
2901
Crime Scene Tech I
1.0
-
-
-
2801 -2805
Police Service Aides
5.0
4.0
4.0
4.0
4801
Property Room /Crime Scene Tech
1.0
1.0
1.0
1.0
6301
Records Supervisor
1.0
1.0
1.0
1.0
6901 -6903
Records Clerk
3.0
3.0
3.0
3.0
1601
911 Manager
1.0
1.0
1.0
1.0
13001 -13003
Communication Supervisor
3.0
3.0
3.0
3.0
12901 -12905
Communication Officer III
2.0
4.0
4.0
4.0
6701 -6706
Communication Officer II
8.0
6.0
6.0
6.0
2701 -2704
Communication Officer
2.0
3.0
3.0
3.0
8601 -8602
Administrative Asst. III
2.0
2.0
2.0
2.0
8501 -8502
Administrative Asst. II
2.0
-
-
-
13501 -13502
Personnel & Training Specialist
-
2.0
2.0
2.0
9301
Fleet Maintenance Worker
2.0
2.0
1.0
13801
Emergency Vehicle Technician
-
-
-
1.0
7501
Fleet Manager /Quartermaster
1.0
1.0
1.0
1.0
8401
Asst. Fleet Manager
1.0
-
-
-
Total
120.0
121.0
121.0
123.0
2 -53
POLICE DEPARTMENT
2014/15
Organization Chart
Chief of Police
Administrative Operations Specialized Services
Sery Major Major
Commander 2 Captains Captain
Captain i
1 911 Manager
2 Sergeants
16 Comm. Officers/Supervisors
6 Patrol Sergeants
6 Detectives
I CSU Sergeant
I Records Supervisor
35 Patrol Officers
5 CSU Officers
2 Records Clerks
2 Mail Sergeant
Crime Scene/Property Supervisor
I Data Entry Clerk
11 Mall Officers
1 Crime Scene Technicians
I PSA
3 PSA's
I Crime Prevention Specialist
1 Officer
1 Sergeant Traffic
1 Crime Analyst
I Fleet Mgr/Quartermaster
5 Traffic Officers
1 PSA
1 Fleet Maintenance Worker
I Marine Patrol
I Admin, Assistant
Emergency Vehicle
1 School Resource Officers
Technician
2 Personnel/ Training
1 Admin Assistant
2-54
CITY OF AVENTURA
POLICE
2014/15
OBJECTIVES
1. Move forward with replacement of the current E911 system to a newer, more
technologically advanced system.
2. Ensure that all Communications personnel and officers working in the Communications
section are certified as per new FSS
3. Upgrade CAD and RMS from the current H.T.E. system to the OSSI system. A contract
has been signed and the system should be operational by mid -year of 2015.
4. In order to more effectively address specific traffic issues, it is proposed that the
motorcycle unit will be reinstated. Motorcycles have proven to be very effective in
moving around traffic and being able to handle issues in an expeditious manner.
5. Continue to work with Miami -Dade Fire Rescue towards completing Phase II of software
integration to transfer medically related emergency calls for service to Miami -Dade
County Fire Rescue directly into their CAD system.
6. Continue to have the Crime Suppression Unit be proactive toward crime within the city
and continue liaisons with our Detective Bureau and various task forces and /or other
agencies regarding organized crime and theft and fraud groups.
7. Maintain service levels provided to the public by all Divisions within the agency.
8. Maintain a partnership with the community through Crime Prevention and police
services.
9. Work with residents, businesses, organizations and associations to solve problems.
10. Participate in community programs and community involvement activities.
11. Conduct community presentations with an emphasis on safety for children and senior
citizens.
12. Conduct customer service surveys of residents, businesses and victims of crimes.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2011/12 2012/13 2013/14 2014/15
Man -hours Assigned to traffic flow
Issues 18,000 18,500 18,750 18,750
Progress Toward National Re-
accreditation 100% 33% 33% 33%
Personnel Hired 8 3 4 4
Community Programs 40 36 38 38
Community Presentations 50 46 52 52
Community Involvement Activities 27 38 40 40
Man hours Assigned to School
Resources 2400 2400 2400 2400
Calls for Service 29,276 29,123 30,705 30705
Arrests 2,215 2,015 2,094 2,200
2 -55
Accidents
1,101
2,046
2,511
1,400
Traffic Citations
18,707
16,918
20,661
18,700
Parking Citations Issued
2,117
1,847
1,722
2,000
Part 1 Crimes Reported
2,306
2,353
2,175
2,400
Customer Service Surveys
1,000
1,000
1,000
1,000
2 -56
CITY OF AVENTURA
PUBLIC SAFETY
2014/15
BUDGETARY ACCOUNT SUMMARY
001 - 2001 -521
OBJECT APPROVED HALFYEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
$ 8,500,902 $
PERSONAL SERVICES
1201
Employee Salaries
1390
Court Time
1401
Overtime
1410
Holiday Pay
1501
Police Incentive Pay
2101
FICA
2201
Pension
2301
Health, Life & Disability
2401
Workers' Compensation
66,955
Subtotal T
68,100
CONTRACTUAL SERVICES
$ 8,500,902 $
8,690,749 $
9,028,704 $
4,253,660 $
9,299,076
122,247
121,069
100,000
54,886
110,000
812,782
765,874
750,000
360,332
750,000
176,568
175,453
150,000
106,760
150,000
66,955
68,175
68,100
35,180
70,440
695,092
704,274
709,102
341,808
729,964
2,147,617
2,254,651
2,019,804
827,478
2,074,902
1,528,961
1,570,624
1,706,120
846,914
1,827,100
216,110
219,064
428,548
108,851
440,698
14,267,234
14,569,933
14,960,378
6,935,869
15,452,180
3180 Medical Exams
4,470
3,473
4,000
517
3,000
3190 Prof. Services - Traffic Safety Prc
569,840
670,983
500,000
278,814
550,000
3192 Prof. Services
26,098
37,898
30,000
4,993
15,000
Subtotal
600,408
712,354
534,000
284,324
568,000
Subtotal
10,603
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
4040
Administrative Expenses
4042
Recruiting & Hiring Expense
4043
CALEA Accreditation
4050
Investigative Expense
4101
Communication Services
4201
Postage
4420
Leased Equipment
4440
Copy Machine Costs
4610
R &M- Vehicles
4645
R &M- Equipment
4650
R &M -Office Equipment
4701
Printing & Binding
Subtotal
10,603
15,192
15,000
7,892
15,000
4,644
9,174
10,000
7,116
10,000
1,126
882
2,000
419
1,000
20,119
4,140
7,000
1,045
20,000
11,678
10,786
15,000
7,429
15,000
90,033
92,008
110,000
42,281
110,000
2,750
3,329
4,000
2,725
4,000
52,679
77,264
72,000
29,249
72,000
4,212
3,272
5,000
921
4,000
167,791
167,525
155,000
33,541
115,000
134,655
144,304
210,000
88,636
250,000
136,676
125,809
130,000
-
130,000
3,420
3,168
4,000
2,582
4,000
640,386
656,853
739,000
223,836
750,000
Total Public Safety $ 16,094,176 $ 16,571,088 $ 16,819,878 $ 7,743,539 $ 17,403,680
2 -57
COMMODITIES
5101
Office Supplies
14,903
11,517
15,000
4,628
14,000
5115
Byrne Grant Match
12,681
13,571
8,000
3,796
10,000
5120
Computer Operating Supplies
8,935
20,288
15,000
8,174
15,000
5220
Gas & Oil
365,815
373,720
300,000
185,161
350,000
5240
Uniforms
28,950
18,264
30,000
15,239
30,000
5245
Uniform Allowance
68,850
70,250
70,000
34,650
70,000
5266
Photography
620
-
1,000
-
500
5270
Ammunition
9,861
33,535
40,000
11,481
40,000
5290
Operating Supplies
52,543
46,463
60,000
29,067
60,000
Subtotal
563,158
587,608
539,000
292,196
589,500
Total Public Safety $ 16,094,176 $ 16,571,088 $ 16,819,878 $ 7,743,539 $ 17,403,680
2 -57
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
5,495
6,197
6,000
3,872
6,000
5430
Educational Assistance
3,445
832
6,500
952
3,000
5450
Training
14,050
37,311
35,000
2,490
35,000
5901
Contingency
-
-
-
-
-
Subtotal
22,990
44,340
47,500
7,314
44,000
Total Public Safety $ 16,094,176 $ 16,571,088 $ 16,819,878 $ 7,743,539 $ 17,403,680
2 -57
PUBLIC SAFETY
BUDGET JUSTIFICATIONS
1390 Court Time — This line item is used to fund overtime and standby court time.
1401 Overtime — The expenditures from this account are anticipated and unanticipated
manpower hours such as major criminal investigations, natural and manmade disasters,
holiday details, homeland security and various dignitary details.
1410 Holiday Pay — This request reflects estimated costs with funding holiday pay for shift
employees.
1501 Police Incentive Pay — This is mandated by the State for rewarding sworn personnel
who have obtained additional education.
3180 Medical Exams — All police officers are required to have a physical exam prior to
employment or as required per departmental policy for specialized units.
3190 Professional Services — Costs associated with the Traffic Safety Program including
payments to the vendor for the equipment and the use of contractual employees to review
the violations.
3192 Professional Services — Costs associated with outsourcing the administration of off
duty details, promotional testing and document imaging.
4001 Travel & Per Diem - Used to pay for travel and other expenses associated with
employees on city business.
4040 Administrative Expenses - Expenses not directly tied to a specific function or account.
4042 Recruiting & Hiring Expense — Funds have been allocated to assist the Department
with recruitment of personnel and pay for psychological screening.
4043 CALEA Accreditation — Costs associated with the Department becoming nationally
accredited with the Commission on Accreditation for Law Enforcement Agencies.
4050 Investigative Expense — Costs associated with the Detectives in Specialized Services
and Crime Scene to complete complex criminal investigations.
4101 Communication Services — Costs for mobile phones, cellular lines for data
transmission, automated vehicle locator, vehicle GPS, computer system communications
and other communication devices.
4420 Leased Equipment — Covers costs for leased equipment, radio antenna at the Point
and vehicles.
2 -58
4610 R &M Vehicles — Covers costs associated with the repair and maintenance of
department vehicles. Costs include preventative maintenance, damage repair and
replacement of worn and /or broken parts not covered under warranty.
4645 R &M Equipment — Funds allocated to this account will be used for repair and
maintenance of Police Department radios, Reverse R911 system, computers, DDSI, NICE
recording equipment, Looking Glass mapping system and other equipment.
4650 R &M Office Equipment — This account covers the cost of the HTE /SCA software
maintenance and upgrades. It also covers the maintenance on the IBM printer.
4701 Printing& Binding — This account covers the cost of printing of materials for the police
department used in official police or City business. Items in this account include business
cards and letterhead.
5240 Uniforms — This account is used for issuing uniforms and accessories worn by both
police and civilian personnel of the Police Department.
5245 Uniform Allowance — Each employee required to wear a uniform receives an
allowance for uniform maintenance and cleaning. This account is paid out 50% in October
and 50% in April each fiscal year.
5266 Photography — Funds from this account are used to purchase film or related supplies
and film developing for crime scene or other department related photos.
5270 Ammunition — Funds from this account pay for duty and training ammo for police
officer use.
5290 Operating Supplies — Funds from this account are used for the purchase of supplies
and items needed for the daily operation of the police department.
5410 Subscriptions & Memberships — Costs associated with this line item are subscriptions
to professional journals, training materials used to update employees on changing laws and
procedures within their activity and membership in professional and regional law
enforcement organizations.
International Association of Chiefs MDCACP
Florida Police Chiefs Association FBI National Academy Associates
5430 Educational Assistance — This account is used to reimburse employees up to 75% of
the state tuition rate for college courses and /or college degrees that are related to their job
functions.
5450 Training — Costs associated with this account are related to maintain state standards
and having a highly trained, professional police force.
2 -59
' I
.� '
COMMUNITY
DEVELOPMENT
2 -60
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2014/15
DEPARTMENT DESCRIPTION
This Department is composed of four divisions: Planning and Zoning, Building, Code Compliance and
Local Business Tax Receipts. The Planning and Zoning division is responsible
for the City's
planning,
zoning, development review and economic development functions.
The Building
Division is
responsible for building permitting and inspections. Code Compliance is
responsible for City Code
enforcement. Local Business Tax Receipts is responsible for the issuance
and enforcement of Local
Business Tax Receipts. This Department strives to provide efficient and
professional
"one- stop"
customer service at a centralized location.
OBJECT APPROVED
HALFYEAR
CITY MANAGER
CODE ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14
2013/14
2014/15
1000/2999 Personal Services $ 709,824 $ 728,184 $ 767,255
$ 367,738
$ 802,585
3000/3999 Contractual Services 1,165,278 1,134,148 1,035,000
808,567
1,215,000
4000/4999 Other Charges & Services 115,146 47,990 62,300
36,653
62,300
5000/5399 Commodities 12,978 11,185 15,650
3,743
15,650
5400/5499 Other Operating Expenses 3,952 2,567 8,900
1,435
8,900
Wotal Operating Expenses $ 2,007,178 $ 1,924,074 $ 1,889,105
$ 1,218,136
$ 2,104,435
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2011/12 2012/13
2013/14
2014/15
13101 Community Development Director 1.0 1.0
1.0
1.0
4201 Building Official (P /T) 1.0 1.0
1.0
1.0
9001 Executive Assistant /Planning Technician 1.0 1.0
1.0
1.0
3601 -3603 Customer Service Rep II 3.0 3.0
4.0
4.0
3202 -3204 Customer Service Rep I 1.0 1.0
-
-
8901 Code Compliance Officer II /Zoning Review 1.0 1.0
1.0
1.0
4701 Capital Projects Manager /Code Enforcement Off icei 0.4 0.4
0.4
0.4
Tota 1 8.4 8.4
8.4
8.4
2 -61
Community Development Department
tiuillaing inspections
& Permittina
Building Official
Contractual Building
Review & Inspection
Services
3 Customer Service Rep II
Organization Chart
Community
Development
Director
Code Enforcement
Business Tax
Receipts
Code Compliance
Officer II
Capital Projects
Coor. /Code
Compliance Officer I
Customer Service
Rep II/ Compl /Inspect
2 -62
Exec Assistant/
Planning Tech
Planning
Contractual Planner
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2014/15
OBJECTIVES
1.
Continue to provide customer - focused technical assistance to the community.
2.
Provide staff support for land development and variance applications and requests.
3.
Provide staff support for the Building Division to receive and process building
permit and
contractors' license applications.
4.
Provide staff support to ensure efficient issuance and maximize collection of Local Business
Tax
Receipts.
5.
Provide staff support to ensure compliance with City Code by residential and
commercial
development.
6.
Provide staff support at Special Master hearings.
7.
Provide staff support for the City's Intersection Safety Camera Program.
8.
Maintain privatized building inspection and review.
9.
Maintain an up -to -date listing of existing businesses in the City.
10.
Provide building inspections within 24 hours of the request.
11.
Complete non - complex building plan review within 10 days.
12.
Provide all building, planning, zoning and local business tax receipt applications on the City's
website for download.
13.
Continue to provide inspection services on the City's website.
14.
Provide H.T.E. modules for credit card base for payment in person and by internet.
15.
Review software for electronic submission of building permits and plans.
16.
Update procedural manual for all divisions of the department.
17.
Update H.T.E. Land Management Parcel records to ensure efficient operation of all
divisions of
the department.
18.
Continue with the records management program for all divisions of the department.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED
ESTIMATE
2011/12 2012/13 2013/14
2014/15
No.
of Local Business Tax Receipts Issued 2,580 2,712 3,000
2,800
No.
of Code Notice of Violations Issued 135 187 200
200
No.
of Special Master Hearings 0 22 6
400
No.
of Building Permits Issued 4,615 5,141 4,500
4,500
No.
of Building Inspections Performed 7,963 8,954 7,500
8,000
No.
of Land Development Petitions Processed 14 10 10
10
No.
of Variance Requests Processed 4 6 3
3
No.
of Site Plans Reviewed 9 7 5
5
• of Inspections Performed 24 Hrs. of Request 99 99 99
99
• of Plan Reviews Conducted Within 10 Days 98 98 98
98
2 -63
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2014/15
BUDGETARY ACCOUNT SUMMARY
001 - 4001 -524
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
OTHER OPERATING EXPENSES
PERSONAL SERVICES
5410 Subscriptions & Memberships
1201
Employee Salaries
$ 515,793 $
527,361 $
547,900 $
262,529 $
565,989
1401
Overtime
865
402
600
676
800
2101
FICA
38,378
39,226
41,914
18,800
43,298
2201
Pension
63,364
65,841
70,807
32,964
73,250
2301
Health, Life & Disability
86,393
90,260
93,178
50,243
106,031
2401
Workers' Compensation
5,031
5,094
12,856
2,526
13,217
4701
Subto�
709,824
728,184
767,255
367,738
802,585
4730
CONTRACTUAL SERVICES
101,766
32,682
40,000
27,953
40,000
3101
Building Inspection Services
1,133,691
1,095,737
1,000,000
787,349
1,175,000
3190
Prof. Services
31,587
38,411
35,000
21,218
40,000
5101
Subtotal
1,165,278
1,134,148
1,035,000
808,567
1,215,000
OTHER OPERATING EXPENSES
OTHER CHARGES & SERVICES
5410 Subscriptions & Memberships
4001
Travel & Per Diem
2,053
1,098
4,000
458
4,000
4041
Car Allowance
6,000
6,000
6,000
3,000
6,000
4101
Communication Services
1,389
1,244
1,500
611
1,500
4420
Lease Equipment
533
595
2,800
131
2,800
4610
R &M - Vehicles
99
414
2,000
31
2,000
4645
R &M - Equipment
-
456
1,000
-
1,000
4701
Printing
3,306
5,501
5,000
4,469
5,000
4730
Records Retention
101,766
32,682
40,000
27,953
40,000
Sub to
115,146
47,990
62,300
36,653
62,300
COMMODITIES
5101
Office Supplies
6,824
5,722
7,500
1,905
7,500
5120
Computer Operating Supplies
740
1,906
2,000
-
2,000
5220
Gas & Oil
4,925
3,075
4,000
1,297
4,000
5240
Uniforms
489
482
650
541
650
5245
Uniform Allowance
-
-
1,500
-
1,500
Subtotal
12,978
11,185
15,650
3,743
15,650
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships
1,675
1,107
2,500
718
2,500
5420 Conferences & Seminars
2,242
1,460
3,400
454
3,400
5450 Training
-
-
2,500
263
2,500
5901 Contingency
35
-
500
-
500
Subtotal
3,952
2,567
8,900
1,435
8,900
Total Community Development $
2,007,178 $
1,924,074 $
1,889,105 $
1,218,136 $
2,104,435
2 -64
COMMUNITY DEVELOPMENT
BUDGET JUSTIFICATIONS
3101 Building Inspection Services — Estimated costs associated with private firm to perform
building inspection services.
3190 Professional Services — Costs associated with utilizing professional planning
consulting services.
4420 Lease Equipment — This budget item is included to cover costs associated with
leasing a copier.
4730 Records Retention — Estimated costs for imaging building permit records.
5240 Uniforms — This includes uniform maintenance and work shoes for the Code
Compliance Officers.
5410 Subscriptions & Memberships — This line item is used to fund memberships with
professional organizations and subscriptions.
American Planning Association
Florida Planning Association
American Institute of Certified Planners
Florida Association of Code Enforcement
Building Officials Association
Miscellaneous subscriptions
Florida Association of Business Tax Officials
5420 Conferences & Seminars — Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of planning, economic
development and code enforcement.
2 -65
COMMUNITY
SERVICES
2 -66
CITY OF AVENTURA
COMMUNITY SERVICES
2014/15
DEPARTMENT DESCRIPTION
This department is responsible for the maintenance of roads, public areas and facilities, beautification
projects, community recreation and cultural activities, special events programming, implementation
of
mass transit programs and park development.
The department is organized to provide a wide scope
of public
works operations, transportation services, cultural and
recreation
programs
and special
events on a quality basis.
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999
Pe rs ona I Se rvices $
1,287,195 $ 1,308,452 $
1,388,298 $
657,079
$ 1,433,710
3000/3999
Contractual Services
1,496,696 1,543,132
1,602,000
675,475
1,651,000
4000/4999
Other Charges & Services
1,270,660 1,361,656
1,252,000
483,872
1,337,500
5000/5399
Commodities
24,779 23,426
30,500
13,572
30,750
5400/5499
Other Operating Expenses
26,579 12,747
23,000
3,021
23,250
Total Operating Expenses $
4,105,909 $ 4,249,413 $
4,295,798 $
1,833,019
$ 4,476,210
PERSONNEL ALLOCATION SUMMARY
Position Ni
Position Title
2011/12
2012/13
2013/14
2014/15
5001
Director of Community Services
1.0
1.0
1.0
1.0
5101
Public Works Operations Manager
1.0
1.0
1.0
1.0
3004
Executive Assistant
1.0
1.0
1.0
1.0
5301
Engineer Tech /CAD Operator
1.0
1.0
-
-
5301
Public Works Coordinator
-
-
1.0
1.0
7701
Facilities Manager
1.0
1.0
1.0
1.0
5401
Maintenance Worker
1.0
1.0
1.0
1.0
7201
Security Guard /Info Officer
1.0
1.0
-
-
5201
Parks and Recreation Services Supt.
1.0
-
-
-
4901 -4902
Parks and Recreation Manager
-
2.0
2.0
2.0
1901 -1902
Parks and Recreation Supervisor
-
2.0
2.0
2.0
1021
Community Rec Center Manager
1.0
-
-
-
1051
CRC Assistant Manager /Special Events
Coordinator 1.0
-
-
-
10401
Community Rec Center Supervisor
1.0
1.0
1.0
1.0
1011
Parks and Recreation Activities Manager 1.0
-
-
-
5801 -5803
Park Attendant (F /T)
4.0
3.0
3.0
3.0
5701 -5714
Park Attendant (P /T)
12.0
12.0
12.0
12.0
Total Full Time
16.0
15.0
14.0
14.0
Total Part time
12.0
12.0
12.0
12.0
2 -67
Community Services Department
Organization Chart
Director of Community Services
(Executive Asa 3:�ani
I I
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operations MwoNer €onsilti En6irkcr Revastion Recreekior
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Corrtrectuel 9iiki
Fhirkenmoe
• Community Recreation Center
• Founders Park
• Public Works 0 Founders Park SplashPad
• GIS /Mapping 0 Veterans Park
• Public Works Permitting 0 Waterways Park
• ROW /Streets/ Stormwater 0 Waterways Dog Park
Drainage Maintenance
• Camps/Teacher Planning Days
• Landscape
Maintenance /Beautification 0 Special Events: Arbor Day,
Senior Prom, Halloween,
• Engineering Founders Day, Veterans Day
• City Buildings & Facilities 0 Recreation Programs & Activities
Maintenance
• Athletic Leagues
• Park /Athletic Field Maintenance
• Special Event Permitting
• Founders Day
•:
CITY OF AVENTURA
COMMUNITY SERVICES
2014/15
OBJECTIVES
1. Provide accurate and quick responses to resident complaints and concerns.
2. Work with Community Services Advisory Board to provide quality programs and services.
3. Implement approved operating and CIP Budget.
4. Continue Tree City USA Status.
5. Conform to NPDES stormwater standards.
6. Expand ridership and improve customer service on City -wide shuttle bus service.
7. Increase Community Recreation Center attendance.
8. Increase youth athletic leagues participation.
9. Expand GO GREEN /recycling program using efficient lighting and water management
practices.
PERFORMANCE WORKLOAD INDICATORS
Resident complaints & concerns cleared
Advisory Board Meetings attended
CIP projects completed
Tree City re- certification
Stormwater basins /systems cleaned for compliance
Shuttle bus ridership
Community Recreation Center attendance
Number of participants registered in youth sports
Number of public outreach programs & special events
ACTUAL ACTUAL PROJECTED ESTIMATE
2011/12 2012/13 2013/14 2014/15
126
132
135
135
5
5
5
5
3
3
6
4
1
1
1
1
52
61
65
60
271,645
284,876
280,000
290,000
77,926
80,915
81,500
82,000
843
967
975
990
8
8
10
10
2014 -15 Youth Sports Calendar
Sport
Season
Flag Football
Sept - Oct
Basketball
Oct - Dec
Boys Soccer
Jan- March
Girls Soccer
Oct - Feb
Little League Baseball
Feb - May
2 -69
CITY OF AVENTURA
COMMUNITY SERVICES
2014/15
BUDGETARY ACCOUNT SUMMARY
001 - 5001 -539
OBJECT APPROVED HALFYEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011112 2012113 2013114 2013114 2014115
2 -70
PERSONAL SERVICES
1201
Employee Salaries
$ 935,507 $
947,238 $
991,384 $
463,331 $
1,020,558
1401
Overtime
7,306
10,832
14,500
7,686
14,000
2101
FICA
68,701
70,185
75,841
33,841
78,073
2201
Pension
106,788
109,713
123,989
57,879
127,247
2301
Health, Life & Disability
140,763
141,435
160,755
80,122
171,365
2401
Workers' Compensation
28,130
29,049
21,829
14,220
22,467
Subtotal
1,287,195
1,308,452
1,388,298
657,079
1,433,710
5410
CONTRACTUAL SERVICES
2,715
2,330
2,500
2,539
2,750
3113
Prof. Services - Comm. Cen. Inst.
107,207
100,645
100,000
63,466
110,000
3150
Prof. Services - Landscape Arch.
18,227
7,630
15,000
-
15,000
3160
Prof. Services - Security
32,883
36,510
37,000
15,303
37,000
3450
Lands /Tree Maint. Svcs - Streets
728,763
790,906
800,000
264,249
825,000
3451
Beautification /Signage
57,298
55,890
70,000
73,669
72,000
3452
Lands /Tree Maint. Svcs - Parks
206,033
212,911
235,000
84,503
242,000
3455
Transportation Services
346,285
338,640
345,000
174,285
350,000
Subtotal =
1,496,696
1,543,132
1,602,000
675,475
1,651,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
2,451
1,184
2,500
159
2,500
4041
Car Allowance
6,000
6,000
6,000
3,000
6,000
4101
Communication Services
5,699
6,598
7,000
3,944
7,250
4301
Utilities - Electric
61,320
67,225
50,000
22,146
50,000
4311
Utilities - Street Lighting
201,094
212,169
205,000
109,980
210,000
4320
Utilities -Water
207,837
261,130
205,000
61,912
205,000
4420
Lease
3,371
2,369
8,500
1,363
8,500
4610
R &M - Vehicles
6,899
4,491
5,000
3,606
6,000
4620
R &M - Buildings
104,717
62,964
60,000
37,102
62,500
4631
R &M - Janitorial Services
-
42,190
42,500
22,651
45,000
4645
R &M - Equipment
12,140
13,411
15,000
8,432
17,000
4672
R &M - Parks
53,900
63,624
75,000
41,968
80,000
4691
R &M - Streets
30,973
14,071
12,500
5,481
12,500
4701
Printing & Binding
3,980
2,647
6,000
4,008
6,500
4850
Special Events
46,442
55,672
70,000
21,214
75,000
4851
Cultural /Recreation Programs
120,009
108,288
110,000
74,240
110,000
4852
Founders Day Activities
57,035
59,752
62,000
62,192
63,750
4854
Summer Recreation
346,793
377,871
310,000
474
370,000
Subtotal
1,270,660
1,361,656
1,252,000
483,872
1,337,500
2 -70
COMMODITIES
5101
Office Supplies
4,164
4,198
6,000
2,297
6,000
5120
Computer Operating Supplies
6,444
7,418
8,500
3,603
8,500
5220
Gas & Oil
5,764
5,559
5,250
2,662
5,500
5240
Uniforms
6,961
5,078
7,250
4,739
7,250
5290
Other Operating Supplies
1,446
1,173
3,500
271
3,500
Subtotal am
24,779
23,426
30,500
13,572
30,750
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
2,715
2,330
2,500
2,539
2,750
5420
Conferences & Seminars
680
575
3,000
58
3,000
5450
Training
4,222
8,982
10,000
149
10,000
5901
Contingency
18,962
860
7,500
275
7,500
Subtotal
26,579
12,747
23,000
3,021
23,250
Total Community Services
$ 4,105,909 $
4,249,413 $
4,295,798 $
1,833,019 $
4,476,210
2 -70
COMMUNITY SERVICES
BUDGET JUSTIFICATIONS
3150 Professional Services Landscape Architect - Provides funding for professional
landscape architect consulting services to assist the Department with landscaping projects;
inspections; coordination with landscape contractor; and other projects as assigned.
3450 Landscape Services — Provides funding for costs associated with contracting tree,
landscape, irrigation and flower maintenance services for all public right -of -ways, medians.
3451 Beautification /Signage - Provides funding for banner and street furniture maintenance,
repair and replacements. Funding request includes costs for median informational signage,
banners and associated hardware, bus shelters, benches, trash cans, water fountains,
doggie waste stations, up- lights, and bollards.
3452 Landscape /Tree Maintenance Services Parks - Provides funding for contracting
maintenance services for Founders Park, Waterways Park, Waterways Dog Park and
Veterans Park. Services include: grounds maintenance; tree maintenance; infield
maintenance, flowers, and Bermuda turf maintenance for athletic fields.
3455 Transportation Services - Funding level includes providing five mini -bus public transit
routes six days per week on a contractual basis that handles over 285,000 passengers per
year, including the printing costs for rout schedules. Transit system links the residential
areas to community, retail, and medical establishments, as well as Miami -Dade and
Broward routes.
4311 Utilities Street Lighting - Provides funding for services associated with maintaining
street lighting in the various areas of the City.
4320 Utilities Water - Provides funding for purchasing water for irrigating the medians,
parks, swales and right of ways in the City.
4620 R &M Buildings - Provides for funding the necessary building repair and maintenance
functions for the Community Recreation Center and park buildings throughout the City for
air conditioning maintenance; pest control services; fire alarm system monitoring and
maintenance; roof inspections; misc. building repairs; security system monitoring; and
annual gymnasium floor maintenance.
4672 R &M Parks - Provides funding for repair and maintenance of park amenities and
equipment.
4691 R & M Streets - Provides funding for services utilized in the maintenance of streets
and sidewalks.
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: Arbor
2 -71
Day, Senior Prom, July 4t" Fireworks, Halloween Harvest, Founders Day, Veterans Day and
4 Movie Nights throughout the year.
4851 Culture /Recreation Programs - Provide for costs associated with establishing a wide
variety of recreation programming such as senior trips to local venues, youth athletics,
recreation programs, and other programs. All costs are offset by registration fees.
4852 Founders Day Activities - Provides for funding entertainment, activities, games,
production costs, and tent /stage /chairs rentals for Founders Day activities from 12 noon - 5
PM on Sunday November 9, 2014.
5410 Subscriptions & Memberships - Provides for funding memberships in the American
Public Works Association, Florida Recreation and Parks Association, and National
Recreation and Parks Association for staff.
5420 Conferences & Seminars - Provides for funding for
conferences: American Public Works Association, Florida
Association, National Recreation and Parks Association, Nation
Association, customer service training, and local seminars.
2 -72
attending the following
Recreation and Parks
Youth Sports Coaches
••�� ter•,
•
•
ARTS &
CULTURAL
CENTER
2 -73
CITY OF AVENTURA
ARTS & CULTURAL CENTER
2014/15
DEPARTMENT DESCRIPTION
This department is responsible for the operations and programming of the Arts and Cultural
Center.
The goal is to provide a facility
that offers a wide range of
quality entertainment and cultivates
partnerships with other local and
regional organizations to enhance
the quality of life for the City by
providing a variety of performing arts and relevant cultural programming for audiences of all ages.
OBJECT
APPROVED
HALFYEAR CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999 Personal Services
$ - $ - $
- $
- $
-
3000/3999 Contractual Services
495,346 516,784
537,292
188,162
567,000
4000/4999 Other Charges & Services
129,284 143,236
147,100
53,687
151,500
5000/5399 Commodities
2,409 4,461
7,200
2,831
6,200
5400/5499 Other Operating Expenses
30 -
2,200
-
2,200
Total Operating Expenses
$ 627,069 $ 664,481 $
693,792 $
244,680 $
726,900
PACA Contractual Employees
2011/12
2012/13
2013/14
2014/15
General Manager
1.0
1.0
1.0
1.0
Event Manager
1.0
1.0
1.0
1.0
Technical Manager
1.0
1.0
1.0
1.0
Box Office Manager
1.0
1.0
1.0
1.0
Marketing Coordinator
0.3
0.3
0.3
0.3
PIT Labor
0.3
0.3
0.3
0.3
Total
4.6
4.6
4.6
4.6
2 -74
Arts & Cultural Center Department
Organization Chart
City Commission
City Manager
•• • •
Board
Performing Arts
Center Authority
General Manager
Operations
2 -75
CITY OF AVENTURA
ARTS & CULTURAL CENTER
2014/15
OBJECTIVES
1. To provide artistic offerings to our increasingly diverse community with an emphasis on fostering
a cooperative spirit and enhancing the quality of life in Aventura.
2. Create a performing arts facility that is welcoming and inclusive of the public at
large by
maintaining an aesthetically pleasing and professional facility.
3. Attract and secure financial support through grants and other fundraising opportunities.
4. Enhance the learning experiences of students at Aventura City of Excellence Charter School by
expanding performing arts activities and educational opportunities.
5. To increase general public awareness of the value of the cultural and educational
programs
available.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2011/12 2012/13 2013/14
2014/15
Advisory Board Meetings attended 4 4 2
2
Number of performances /events 176 138 140
140
Total attendance 23,700 28,500 30,200
30,000
Number of promotional material produced 40 40 40
40
Summer Camp 1 1 1
1
% of patrons who respond favorably to AACC 70% 70% 80%
80%
2 -76
CITY OF AVENTURA
ARTS & CULTURAL CENTER
2014/15
BUDGETARY ACCOUNT SUMMARY
001 - 7001 -575
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12
2012/13
2013/14
2013/14
2014/15
PERSONAL SERVICES
1201
Employee Salaries
$ - $
- $
- $
-
$ -
1401
Overtime
-
-
-
-
2101
RCA
-
-
-
-
2201
Pension
-
-
-
-
2301
Health, Life & Disability
-
-
-
2401
Workers' Compensation
-
-
-
Subtotal
-
-
-
-
-
CONTRACTUAL SERVICES
3112
Prof. Services - Management Servii
134,940
133,366
148,320
66,000
144,000
3114
Prof. Services - Man Services /Staff
273,563
289,584
298,772
104,068
307,000
3115
Prof. Services - Man Services /Mari
21,835
22,498
22,200
9,200
23,000
3190
Prof. Services - Programming
38,692
57,455
50,000
1,266
75,000
3410
Prof. Services - Janitorial Services
26,316
13,881
18,000
7,628
18,000
Subtotal
495,346
516,784
537,292
188,162
567,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
-
-
-
-
-
4101
Communication Services
4,185
6,617
4,200
3,174
6,200
4201
Postage
5,902
3,493
7,000
5,765
7,000
4301
Utilities
60,684
55,205
54,000
22,544
54,000
4440
Copy Machine Costs
2,302
2,512
2,400
1,465
2,800
4620
R &M - Buildings
6,291
8,853
5,000
4,391
7,000
4645
R &M - Equipment
4,361
5,787
5,000
4,265
5,000
4701
Printing & Binding
12,431
3,276
12,000
11,785
12,000
4850
Special Events
(7,500)
480
2,000
-
2,000
4910
Advertising
40,628
57,013
55,000
298
55,000
4920
Licenses /Permit Fees
-
-
500
-
500
Subtotal
129,284
143,236
147,100
53,687
151,500
COMMODITIES
5101
Office Supplies
1,065
982
1,200
457
1,200
5120
Computer Operating Supplies
-
129
2,000
239
1,000
5290
Other Operating Supplies
1,344
3,350
4,000
2,135
4,000
Subtotal
2,409
4,461
7,200
2,831
6,200
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
-
-
1,200
-
1,200
5430
Reserve for Programming
-
-
-
5901
Contingency
30
1,000
1,000
Subtotal
30
-
2,200
-
2,200
Total Arts & Cultural Center
$ 627,069 $
664,481 $
693,792 $
244,680
$ 726,900
2 -77
ARTS & CULTURAL CENTER
BUDGET JUSTIFICATIONS
3112 Professional Services- Management Services — Payment for services provided in
conjunction with the Agreement with Performing Arts Center Authority for management,
programming and operational support services.
3114 Professional Services- Management Services /Staffing — Reimbursement to
Performing Arts Center Authority in accordance with agreement for staff personnel costs.
3115 Professional Services — Management Services Marketing — Payment for marketing
and public relation services.
3190 Professional Services Programming — This line item is used to fund "City Presents"
performances in order to attract a variety of programming.
3410 Professional Services Janitorial Services — Costs for cleaning the AACC facility.
4101 Communication Services — Costs associated with telephone service and other
communication type services.
4301 Utilities — Costs associated with electricity, water, sewer and refuse service for the
AACC.
4620 R &M Building — Costs of maintaining service contracts for mechanical systems within
the AACC.
4645 R &M Equipment — Costs of maintaining service contracts on all equipment located at
the AACC.
4910 Advertising — Costs associated with promoting events at the AACC.
5430 Reserve for Programming — This account was established to accumulate funds
derived from fund raising programs such as from the sale of bricks and honor roll plaques to
fund future performing arts events.
2 -78
1
NON
DEPARTMENTAL
2 -79
CITY OF AVENTURA
EPARTMENTAL - TRANSFERS
2014/15
BUDGETARY ACCOUNT SUMMARY
001 -9001 -581
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
TRO NA MPA
9118 Transfer to Charter School Fund
$ 100,000 $
100,000 $
100,000 $
50,000 $
100,000
9123 Transfer to Debt Service Fund - 2010/11
1,206,377
1,198,430
1,194,379
597,190
1,199,453
9124 Transfer to Debt Service Fund - 2000
508,465
507,810
511,398
255,699
508,680
9125 Transfer to Debt Service Fund - 2012
403,780
399,642
393,908
196,954
403,912
Total Non - Departmental - Transfers
$ 2,218,622 $
2,205,882 $
2,199,685 $
1,099,843 $
2,212,045
NON - DEPARTMENTAL - TRANSFERS
BUDGET JUSTIFICATIONS
9118 Transfer to Charter School Fund — Represents transfer of amount from the
Intersection Safety Camera Program revenues to the Charter School Fund.
9123 Transfer to 2010 & 2011 Debt Service Fund — Transfer to 2010 & 2011 Loan Debt
Service Fund for required interest and principal on that Loan.
9124 Transfer to 2000 Loan Debt Service Fund — Transfer to 2000 Loan Debt Service Fund
for required interest and principal on that Loan.
9125 Transfer to 2012 Loan Debt Service Fund — Transfer to 2012 Loan Debt Service Fund
for required interest and principal on that Loan.
:m
CITY OF AVENTURA
1W NON - DEPARTMENTAL
2014/15
BUDGETARY ACCOUNT SUMMARY
- 001- 9001 -590
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
2 -81
PERSONAL SERVICES
2501
Unemployment $
13,485 $
$
10,000 $
$
10,000
Subtotal
13,485
10,000
10,000
CONTRACTUAL SERVICES
3410
Prof. Services - Janitorial $
56,739 $
61,064 $
70,000 $
32,100 $
72,000
Subtotal
56,739
61,064
70,000
32,100
72,000
OTHER CHARGES & SERVICES
4101
Communication Services
95,413
85,635
100,000
42,180
95,000
4201
Postage
12,644
11,042
13,000
6,929
14,000
4301
Utilities
204,519
191,022
220,000
91,862
220,000
4440
Copy Machine Costs
8,929
9,545
15,000
4,710
10,000
4501
Insurance
670,672
704,035
828,200
313,686
785,000
4620
R &M - Government Center
119,589
129,244
181,000
122,833
200,000
4650
R &M - Office Equipment
1,006
1,419
2,000
-
2,000
Subtotal
1,112,772
1,131,942
1,359,200
582,200
1,326,000
COMMODITIES
5290
Other Operating Supplies
10,653
14,031
11,000
5,655
11,000
Subtotal
10,653
14,031
11,000
5,655
11,000
OTHER OPERATING EXPENSES
5901
Contingency
7,860
35,512
50,000
6,619
50,000
Subtotal
7,860
35,512
50,000
6,619
50,000
Total Non - Departmental $
1,201,509 $
1,242,549 $
1,500,200 $
626,574 $
1,469,000
2 -81
NON - DEPARTMENTAL
BUDGET JUSTIFICATIONS
2501 Unemployment - Unemployment costs.
3410 Professional Services - Janitorial Services — Costs for Government Center.
4101 Communication Services — Costs associated with telephone service, internet access,
web pages, and other communication type services for Government Center. Includes
Intertel maintenance and Wireless data service.
4301 Utilities — Costs associated with electricity, water, sewer and refuse service for the
Government Center.
4501 Insurance — Liability and property insurance coverage for all City -owned or leased
facilities and equipment and all employees and officers.
4620 R &M Government Center — Costs of maintaining service contracts for mechanical
systems within the Government Center. Includes exterior lighting improvements and fifth
floor carpeting replacements.
4650 R &M Office Equipment — Costs of maintaining service contracts on all office
equipment located at the Government Center.
2 -82
CAPITAL
OUTLAY
2 -83
CITY OF AVENTLI A
CAPITAL OUTLAY
2014/16
PROJECT APPROPRIATION
001 -80XX
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011112 2012113 2013114 2013114 2014116
City Manager's Office - 06 -612
6402
Computer Equipment <$6,000 $
79332 $
- $
49000 $
- $
-
Subtotal
79332
-
49000
-
-
City Clerk -08 -619
6402
Computer Equipment <$6,000
-
-
-
-
39000
Subtotal
-
-
-
-
39000
Finance -10 -613
6402
Computer Equipment <$6,000
19662
19332
29000
-
29000
Subtotal
19662
19332
29000
-
29000
Information Technology. -12 -613
6401
Computer Equipment >$6,000
1269043
1649000
4449900
69048
2169000
6402
Computer Equipment <$6,000
29730
69443
69000
19080
69000
Subtotal
1279773
1609443
4609900
69128
2219000
Public Safety- 20- 621
6206
Police Training Room
189168
-
-
-
-
6304
Police Communications Center Improvi
-
-
-
-
169000
6401
Computer Equipment >$6,000
-
-
3409000
39366
-
6402
Computer Equipment <$6,000
489722
1369866
3389382
899369
1249600
6406
E911 Equipment
-
-
2179000
1609000
169000
6407
Radio Purchase & Replace.
979276
190219977
9919881
9929180
329000
6410
Equipment >$6,000
1149280
809377
1689181
669116
949000
6411
Equipment <$6,000
269229
209413
469020
149268
299860
6414
Police Dept Offices Improve
-
-
-
-
-
6418
Buffer Zone
-
1949382
-
-
-
6460
Vehicles
2329676
6129346
4029680
669646
4719000
Subtotal
6379339
290669360
296049044
193709824
7819460
Community Development - 40 -624
6402
Computer Equipment <$6,000
29479
29664
949000
-
39600
Subtotal
29479
29664
949000
-
39600
Community Services - 60- 63916411672
6402
Computer Equipment <$6,000
79426
279796
139300
679
149000
6410
Equipment >$6,000
169120
279698
869000
269496
319000
6411
Equipment <$6,000
19866
39728
49300
39873
239800
6301
Beautification Projects
89196
89600
99000
99000
99000
6306
Traffic Safetyand Flow Improvements
-
3769467
849393
679336
-
6307
Lighting Improvements
4249716
1089879
-
-
-
6307
Street Lighting Improv.
-
-
194009391
7869241
-
6322
Waterways Park Improvements
-
-
-
-
149000
6341
Transportation System Improve.
429663
-
-
-
-
6310
Aventura Founders Park
679042
-
1669000
639606
289000
Subtotal
6679016
6629067
197629384
9469130
1199800
Charter School - 69 -669
6307
Charter School Construction
829381
819614
19980
-
-
Subtotal
829381
819614
19980
-
-
2 -85
Arts & Cultural Center - 70 -575
6301
Improve. Other Than Bldg /Marquee
87,106
-
-
- -
6402
Computer Equipment <$5,000
-
5,324
4,000
- 6,500
6410
Equipment >$5,000
454
7,342
30,058
- 27,780
Subtotal
87,560
12,666
34,058
- 34,280
Non - Departmental - 90 -590
6206
Gov't Center Garage Expansion
198,248
3,443,162
-
94,769 -
6454
Art in Public Places
-
-
30,000
- -
6999
Capital Reserve
-
182,352
14,773,488
- 16,378,324
Subtotal
198,248
3,625,514
14,803,488
94,769 16,378,324
Total Capital
$ 1,601,780 $
6,501,560 $
19,656,854 $
2,416,851 $ 17,543,354
2 -85
CAPITAL PROJECT DESCRIPTIONS
CITY CLERK'S OFFICE
6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing
computer equipment.
FINANCE
6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing
computer equipment.
INFORMATION TECHNOLOGY
6401 Computer Equipment >$5,000 — This project consists of expanding and upgrading the
City's general information systems, which is used by all City Departments.
6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing
computer equipment.
PUBLIC SAFETY
6402 Computer Equipment <$5,000 — This project consists of purchasing computer
equipment and software that utilizes the latest technology for the Police Department. The
primary system consisting of CAD dispatch, records management and mobile laptop
computer capabilities will requires expansion during the year to accommodate growth and
required upgrades.
Replace 25 Mobile Laptops 50,000 Vehicle Modems 5,600
Replace 2 Servers 10,000 20 Vehicle Printers 20,000
20 Desktop Computers 24,000 Upgrades 5,000
Key Track System 10,000
6405 E911 Equipment — This project consists of upgrades to the E911 system to
accommodate the communication needs of the Police Department at a cost of $15,000.
6407 Radio Purchase & Replacement — this project includes adding 7 mobile radios at a
cost of $32,000.
6410 Equipment >$5,000 — This project consists of purchasing equipment for the Police
Department as follows:
10 Vehicle Equipment $74,000
Crime Scene Vehicle Equipment 10,000
K -9 Vehicle Equipment 10,000
6410 Equipment <$5,000 — This project consists of purchasing equipment for the Police
Department as follows:
Replace 10 Ballistic Vests $12,000
Site Block 4 Panel Unit 2,750
6 Tasers 8,100
Digital Camera 3,000
K -9 Supplies 4,000
:.
Police Communications Center Improvements — This project includes replacing the carpet in
the Communications Center and Emergency Operations Center.
6450 Vehicles — This project consists of purchasing police vehicles to accommodate the
vehicle replacement program in the Police Department.
Replace 9 Patrol Vehicles, K -9 Vehicle, 2 Traffic Vehicles and Crime Scene Vehicle.
COMMUNITY DEVELOPMENT
6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing
computer equipment.
COMMUNITY SERVICES
6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing
computer equipment.
6410 Equipment >$5,000 — This project consists of replacing 2 Elliptical Machines and a
Pickup Truck.
6411 Equipment <$5,000 — This project consists of replacing 40 chairs, AV equipment,
lobby furniture 2 tents and sports fencing panels.
6301 Beautification Projects — This program consists of replacing trash cans.
Waterways Park Improvements — This project consists of replacing the shade structure at
the playground area.
6310 Aventura Founders Park — This project consists of replacing SplashPad water
features.
ARTS & CULTURAL CENTER
6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing
computer equipment.
6410 Equipment >$5,000 — This project consists of purchasing microphones, sound
equipment, upright piano and chairs for the AACC.
2 -87
�r
i ,
POLICE
EDUCATION
FUND
2 -88
CITY OF AVENTURA
POLICE EDUCATION FUND 110
CATEGORY SUMMARY
2014/15
FUND DESCRIPTION
This Fund is used to account for revenues and expenditures associated with the two dollars ($2.00)
the City receives from each paid traffic citation, which, by State Statute, must
be used to further the
education of the City's Police Officers.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
310000/319999
Locally Levied Taxes
$ - $ - $
- $
-
$ -
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
340000/349999
Charges for Services
- -
-
-
-
350000/359999
Fines & Forfeitures
8,867 10,452
7,000
3,513
7,000
360000/369999
Miscellaneous Revenues
32 16
-
5
-
380000/389999
Transfer from Funds
- -
-
-
399900/399999
Fund Balance
- 11,850
9,484
9,484
-
Total Available
$ 8,899 $ 22,318 $
16,484 $
13,002
$ 7,000
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999
Personal Services
$ - $ - $
- $
-
$ -
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
- -
-
-
-
5400/5999
Other Operating Expenses
9,478 12,834
16,484
9,951
7,000
Total Operating Expenses
9,478 12,834
16,484
9,951
7,000
6000 /6999
Capital Outlay
- -
-
-
-
KTotal Expenditures
$ 9,478 $ 12,834 $
16,484 $
9,951
$ 7,000
2 -89
CITY OF AVENTURA
POLICE EDUCATION FUND 110
2014/15
REVENUE PROJECTIONS
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
Fines & Forfeitures
3511000 Fines
Subtotal
Miscellaneous Revenues
3611000 Interest
Subtotal
Fund Balance
3999000 Carryover
Subtotal
Total Revenues
$ 8,867 $ 10,452 $ 7,000 $ 3,513 $ 7,000 II
8,867 10,452 7,000 3,513 7,000
32 16 5 - II
32 16 - 5
- 11,850 9,484 9,484
11,850 9,484 9,484
$ 8,899 $ 22,318 $ 16,484 $ 13,002 $ 7,000
EXPENDITURES 2001 -521
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
OTHER OPERATING EXPENSES
Public Safety
5450 Training $ 9,478 $ 12,834 $ 16,484 $ 9,951 $ 7,000
Total Expenditures $ 9,478 $ 12,834 $ 16,484 $ 9,951 $ 7,000
REVENUE PROJECTION RATIONALE
3511000 Fines - Two dollars ($2.00) is received from each paid traffic citation issued within
the City's corporate limits, which, by law, must be used to further the education of the City's
Police Officers.
2 -90
lb
TRANSPORTATION
AND STREET
MAINTENANCE
FUND
2 -91
CITY OF AVENTURA
TRANSPORTATION AND STREET MAINTENANCE FUND 120
CATEGORY SUMMARY
2014/15
FUND DESCRIPTION
This fund was established to account for restricted revenues and expenditures which by State Statute
and County
Transit System Surtax Ordinance are designated for transportation
enhancements,
street
maintenance and construction costs.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
310000/319999
Locally Levied Taxes
$ - $ - $
- $
-
$ -
320000/329999
Licenses & Permits
- -
-
-
-
330000/339999
Intergovernmental Revenues
1,869,446 1,978,747
1,725,000
798,900
1,725,000
340000/349999
Charges for Services
- -
-
-
-
350000/359999
Fines & Forfeitures
- -
-
-
-
360000/369999
Miscellaneous Revenues
23,597 496,404
500
41,715
2,000
380000/389999
Transfer from Funds
- -
-
-
-
399900/399999
Fund Balance
- 811,313
1,586,617
1,586,617
1,358,815
Total Available
$ 1,893,043 $ 3,286,464 $
3,312,117 $
2,427,232
$ 3,085,815
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999
Personal Services
$ - $ - $
- $
-
$ -
3000/3999
Contractual Services
753,233 778,001
825,000
374,962
862,500
4000/4999
Other Charges & Services
- -
-
-
-
5000/5399
Commodities
-
5400/5999
Other Operating Expenses
- -
-
-
-
Total Operating Expenses
753,233 778,001
825,000
374,962
862,500
6000/6999
Capital Outlay
775,306 921,998
2,487,117
120,621
2,223,315
9000/9999
Transfers
- -
-
-
-
Total Expenditures
$ 1,528,539 $ 1,699,999 $
3,312,117 $
495,583
$ 3,085,815
2 -92
CITY OF AVENTURA
TRANSPORTATION AND STREET MAINTENANCE FUND 120
2014/15
REVENUE PROJECTIONS
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
Intergovernmental Revenues
Interest
2,769 1,485
500
2,102
2,000
3351200 State Revenue Sharing $
169,814 $
210,378 $
170,000 $
102,664 $
170,000
3353001 Local Option Cap. Impr. Gas Tax
141,288
137,693
140,000
63,164
140,000
3353010 Local Option Gas Tax
364,650
356,337
365,000
158,743
365,000
3383801 County Transit System Surtax
1,193,694
1,274,339
1,050,000
474,329
1,050,000
Subtotal M
1,869,446
1,978,747
1,725,000
798,900
1,725,000
Miscellaneous Revenues
3611000
Interest
2,769 1,485
500
2,102
2,000
3632000
Transportation Mitigation Impact F
20,828 166,413
-
39,613
-
3661000
Developer Contributions /Streets
- 328,506
-
-
-
450,000 $
Subtotal
23,597 496,404
500
41,715
2,000
370,108
Fund Balance
177,190
399,000
Subto
3999000
Carryover
811,313
1,586,617
1,586,617
1,358,815
Subtotal
811,313
1,586,617
1,586,617
1,358,815
Total Revenues $ 1,893,043 $ 3,286,464 $ 3,312,117 $ 2,427,232 $ 3,085,815
EXPENDITURES 5001 -541
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
Total Expenditures $ 1,528,539 $ 1,699,999 $ 3,312,117 $ 495,583 $ 3,085,815
2 -93
CONTRACTUAL SERVICES
Community Services - 50 -541
3450
Landscape /Tree Maint /Streets $
382,248 $
407,893 $
450,000 $
197,772 $
463,500
3455
Enhanced Transit Services
370,985
370,108
375,000
177,190
399,000
Subto
753,233
778,001
825,000
374,962
862,500
CAPITAL OUTLAY
Community Services - 50 -541
6305
Road Resurfacing
657,862
771,593
978,302
51,163
1,010,000
6307
Street Lighting Improv.
117,444
78,231
100,000
62,343
228,000
6341
Transportation System Improv.
-
-
50,000
7,115
300,000
6999
Capital Reserve
-
72,174
1,358,815
-
685,315
Subtotal
775,306
921,998
2,487,117
120,621
2,223,315
Total Expenditures $ 1,528,539 $ 1,699,999 $ 3,312,117 $ 495,583 $ 3,085,815
2 -93
REVENUE PROJECTION RATIONALE
3351200 State Revenue Sharing — Revenue received in this category represents a portion
of the total State Revenue Sharing Funds. Their source is the motor fuel tax and is
restricted to road construction and maintenance. Based on information from the State, it is
anticipated that $170,000 will be received in the upcoming fiscal year.
State Revenue Sharing
3353001/3010 Local Option Gas Tax — The County has adopted two phases of the local
option gas tax. The first phase is six cents per gallon on fuel and is collected by the State's
Department of Revenue and remitted monthly based on a formula which provides a weight
of 75% to population and 25% to center line mileage in each city. These funds must be
used for transportation related expenditures. The second phase must be used for
transportation expenditures needed to meet the requirements of the capital improvements
elements of an adopted comprehensive plan.
Local Option Gas Tax
$ 520,000
$ 500,000
$480,000
$460,000
$440,000
$420,000
$400,000
$380 , 000
\y�\y X-
3383801 County County Transit System Surtax — County voters approved a 1/2 percent sales tax
increase for transportation needs that went into effect January 2003. As provided by
County Ordinance the cities receive 20% of the proceeds based upon population. Based on
information provided by the County it is anticipated that $1,050,000 will be received for the
fiscal year.
County Transit System Surtax
$1,400,000
$1,200,000
$1,000,000
$800,000
$ 600,000
$400,000
$ 200,000
Qlb
2 -94
EXPENDITURE JUSTIFICATIONS
3450 Landscape /Tree Maintenance /Streets — Provides for costs associated with contracting
tree, landscape, irrigation and flower maintenance services for all public right -of -ways and
medians.
3455 Enhanced Transit Services — Funds will be used to fund required 20% of County
Transit System Surtax for enhanced public bus transportation system beyond levels set in
the 2001/02 budget and to fund the expanded transit service routes.
6305 Road Resurfacing — This project consists of resurfacing Biscayne Lake Gardens, NE
207th Street and NE 29th Place Phase I as part of the City's ongoing maintenance program.
6307 Streetlight Improvements — Provides funding for NE 29th Place Street lights and plan
design for street lights on NE 30th Avenue.
Traffic Video Monitoring System Upgrade — This project consists of upgrading the existing
system to state of the art technology standards.
2 -95
FLOC
911 FUND
2 -96
CITY OF AVENTURA
911 FUND 180
CATEGORY SUMMARY
2014/15
FUND DESCRIPTION
This fund
is used to account for
revenues and expenditures
specifically
earmarked for the City's
emergency
911 system in accordance with Florida Statutes 365.172. The funds may
be used to
provide emergency dispatch systems, training, communication,
maintenance and repairs
and related
capital outlay purchases. The fund offsets a portion of the emergency 911 operations.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
310000/319999
Locally Levied Taxes
$ - $ -
$ -
$ -
$ -
320000/329999
Licenses & Permits
- -
-
-
-
330000/339999
Intergovernmental Revenues
176,104 165,211
171,500
55,468
153,600
340000/349999
Charges for Services
- -
-
-
-
350000/359999
Fines & Forfeitures
- -
-
360000/369999
Miscellaneous Revenues
65 49
126
380000/389999
Transfer from Funds
- -
-
-
-
399900/399999
Fund Balance
- 29,658
104,048
104,048
65,000
r Total Available
$ 176,169 $ 194,918
$ 275,548
$ 159,642
$ 218,600
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999
Personal Services
$ - $ -
$ -
$ -
$ -
3000/3999
Contractual Services
- -
-
-
-
4000/4999
Other Charges & Services
85,131 80,170
174,000
37,204
153,000
5000/5399
Commodities
120 -
4,000
112
2,000
5400/5999
Other Operating Expenses
3,512 2,700
4,400
724
3,400
Total Operating Expenses
88,763 82,870
182,400
38,040
158,400
6000 /6999
Capital Outlay
- -
63,148
-
30,200
9000/9999
Transfers
82,250 8,000
30,000
15,000
30,000
Total Expenditures
$ 171,013 $ 90,870
$ 275,548
$ 53,040
$ 218,600
2 -97
CITY OF AVENTURA
911 FUND 180
2014/16
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011112 2012113 2013114 2013114 2014116
Intergovernmental Revenues
3379110 911 Fees -Wire Line $ 120,044 $ 124,917 $ 126,000 $
3379111 911 Fees - Wireless 66,060 40,294 46,600
Subtotal 176,104 166,211 171,600
Miscellaneous Revenues
3611000 Interest on Investments 66 49 - 126 II
Subtotal 66 49 - 126 -
40,462 $ 120,000
16,016 33,600
66,468 163,600
3999000 Carryover - 29,668 104,048 104,048 66,000
Subtotal - 29,668 104,048 104,048 66,000
Total Revenues $ 176,169 $ 194,918 $ 276,648 $ 169,642 $ 218,600
EXPENDITURES 2001 -621
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011112 2012113 2013114 2013114 2014116
OPERATING
OTHER CHARGES & SERVICES
4001
Travel & Per Diem $
1,221 $
607 $
3,000 $
808 $
4,000
4101
Communications
39,716
36,011
40,000
21,879
66,000
4646
R &M - Equipment
44,196
44,662
131,000
14,617
94,000
Subtotal
86,131
80,170
174,000
37,204
163,000
COMMODITIES
6120
Computer Operating Supplies
-
-
2,000
-
1,000
6290
Other Operating Supplies
120
-
2,000
112
1,000
Subtotal
120
-
4,000
112
2,000
OTHER OPERATING EXPENSES
6410
Subscriptions & Memberships
260
816
400
274
400
6460
Training
3,262
1,886
4,000
460
3,000
Subtotal
3,612
2,700
4,400
724
3,400
CAPITAL OUTLAY
Public Safety- 2001 -621
6999
Capital Reserves
-
-
63,148
-
30,200
Subtotal
-
-
63,148
-
30,200
TRANSFERS - 90 -901
9101
Transfer to General Fund
82,260
8,000
30,000
16,000
30,000
Subtotal
82,260
8,000
30,000
16,000
30,000
Total Expenditures $
171,013 $
90,870 $
276,648 $
63,040 $
218,600
REVENUE PROJECTION RATIONALE
3379110/9111 911 Fees — This represents the amount anticipated for 911 fees collected by
the State in accordance with Florida Statues 365.172.
911 Fees
$250,000
$200,000
$150,000
$100,000
$50,000
tio&\�o �o�o�titi �o���titi �o���ti3 �o���ti� �QN,
EXPENDITURE JUSTIFICATIONS
4101 Communications — Costs paid to Bellsouth for selective routing of 911 calls and
associated fees.
4645 R &M Equipment — Funds allocated to this account will be used for repair and
maintenance of 911 equipment.
5450 Training — Costs associated with this account are related to maintain state standards
and having a highly trained dispatch function.
9101 Transfer to General Fund — Funds offset a portion of the emergency 911
Communication Officers costs.
2 -99
DEBT SERVICE
FUNDS
2 -100
CITY OF AVENTURA
DEBT SERVICE FUND RECAP
CATEGORY SUMMARY
2014/15
FUND DESCRIPTION
These funds are established to
account for revenues and /or transfers
pledged for
debt service
payments on long term financing.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
310000/319999
Locally Levied Taxes
$ - $ - $
-
$
-
$
-
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
340000/349999
Charges for Services
350000/359999
Fines & Forfeitures
- -
-
360000/369999
Miscellaneous Revenues
25,547 25,677
-
12,714
-
380000/389999
Transfer /Debt Proceeds
12,450,553 2,549,882
2,544,952
1,272,477
2,557,922
399900/399999
Fund Balance
- 15,079
21,505
21,505
-
Total Available
$ 12,476,100 $ 2,590,638 $
2,566,457
$
1,306,696
$
2,557,922
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO
CATEGORYRECAP §EA
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999
Personal Services
$ - $ - $
-
$
-
$
-
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5999
Other Operating Expenses
Total Operating Expenses
6000/6999
Capital Outlay
- -
-
-
-
7000/7999
Debt Service
12,433,068 2,538,769
2,566,457
1,283,230
2,557,922
9000/9999
Transfers
- -
-
-
-
Total Expenditures
$ 12,433,068 $ 2,538,769 $
2,566,457
$
1,283,230
$
2,557,922
2 -101
CITY OF AVENTURA
2010 & 2011 DEBT SERVICE FUND 230
CATEGORY SUMMARY
2014/15
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with the
long
term financing for the
purchase of properties utilized for public parks and the permanent
Government Center and the construction of the Government Center. The original
debt issued in
1999 was refinanced in 2010 and 2011.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13 2013/14
2013/14 2014/15
310000/319999
Locally Levied Taxes
$ - $ - $ - $
- $ -
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
340000/349999
Charges for Services
350000/359999
Fines & Forfeitures
- -
360000/369999
Miscellaneous Revenues
231 254 -
- -
380000/389999
Transfer /Debt Proceeds
1,206,377 1,198,430 1,194,379
597,190 1,199,453
399900/399999
Fund Balance
- 11,589 12,049
12,049 -
Total Available
$ 1,206,608 $ 1,210,273 $ 1,206,428 $
609,239 $ 1,199,453
EXPENDITURES
OBJECT
APPROVED
HALFYEAR CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13 2013/14
2013/14 2014/15
1000/2999
Personal Services
$ - $ - $ - $
- $ -
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5999
Other Operating Expenses
F Total Operating Expenses
6000/6999
Capital Outlay
- - -
- -
7000/7999
Debt Service
1,196,376 1,198,224 1,206,428
603,214 1,199,453
9000/9999
Transfers
- - -
- -
Total Expenditures
$ 1,196,376 $ 1,198,224 $ 1,206,428 $
603,214 $ 1,199,453
2 -102
CITY OF AVENTURA
2010 & 2011 DEBT SERVICE FUND 230
2014/15
REVENUE PROJECTIONS
REVENUE PROJECTION RATIONALE
3811001 Transfer From General Fund — Amount transferred from the General Fund to fund
debt service costs.
BUDGET JUSTIFICATIONS
7130 Principal — Principal payment due 4/1/2015 on the Bank Qualified Loan which
refinanced the construction of the Government Center as well as refund the line of credit
which paid the costs of acquiring the Park and Government Center site.
7230 Interest — Interest payments due on the loan which will be payable on 4/1/2015 and
10/1/2015.
2 -103
Miscellaneous Revenues
3611000
Interest
$
231
$
254
$
$
$
E Subtotal
231
254
Transfer /Debt Proceeds
3811001
Transfer from General Fund
1,206,377
1,198,430
1,194,379
597,190
1,199,453
3842000
Bond Proceeds
-
-
-
-
-
3850100
Proceeds from Refunding Bonds
-
-
-
-
-
r Subt
1,206,377
1,198,430
1,194,379
597,190
1,199,453
Fund Balance
3999000
Carryover
-
11,589
12,049
12,049
-
Subtotal
-
11,589
12,049
12,049
-
Total Revenues
$
1,206,608
$
1,210,273
$
1,206,428
$
609,239
$
1,199,453
EXPENDITURES 9001
-590
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORYRECAP
2011/12
2012/13
2013/14
2013/14
2014/15
DEBT SERVICE
Non - Departmental - 590
0100
Payment to Refunded Bond
$
-
$
-
$
-
$
-
$
-
7130
Advance Refunding Escrow
-
-
-
-
-
7130
Principal
650,000
675,000
695,000
347,500
725,000
7230
Interest
546,376
523,224
511,428
255,714
474,453
7330
Other Debt Service Costs
-
-
-
-
-
F—Total Expenditures —W
$
1,196,376
$
1,198,224
$
1,206,428
$
603,214
$
1,199,453
REVENUE PROJECTION RATIONALE
3811001 Transfer From General Fund — Amount transferred from the General Fund to fund
debt service costs.
BUDGET JUSTIFICATIONS
7130 Principal — Principal payment due 4/1/2015 on the Bank Qualified Loan which
refinanced the construction of the Government Center as well as refund the line of credit
which paid the costs of acquiring the Park and Government Center site.
7230 Interest — Interest payments due on the loan which will be payable on 4/1/2015 and
10/1/2015.
2 -103
CITY OF AVENTURA
2010 & 2011 COMBINED LOAN DEBT SERVICE FUND 230
Bank Qualified Loan
FBO Refunding Bonds, Series 2010 & 2011 Combined
Principal 230 - 9001590.71 -30
Interest 230 - 9001590.72 -30
Othe r 230 - 9001590.73 -30
Annual
Date Principal Interest Debt Service Debt
Service
4/1/2011 $ - $ 222,613.20 $ 222,613.20 $
222,613.20
10/1/2011 - 278, 866.50 278, 866.50
4/1/2012 650, 000.00 278, 866.50 928, 866.50
1,207,73300
10/1/2012 - 267, 509.50 267, 509.50
4/1/2013 675, 000.00 267, 509.50 942, 509.50
1,210,01900
10/1/2013 - 255, 714.00 255, 714.00
4/1/2014 695,000.00 255,714.00 950,714.00
1,206,428.00
10/1/2014 - 243, 565.50 243, 565.50
4/1/2015 725,000.00 243,565.50 968,565.50
1,212,131.00
10/1/2015 - 230,887.50 230,887.50
4/1/2016 745, 000.00 230, 887.50 975, 887.50
1,206,77500
10/1/2016 - 217,86200 217,86200
4/1/2017 775, 000.00 217,86200 992, 862.00
1,210,72400
10/1/2017 - 204, 312.50 204, 312.50
4/1/2018 805,000.00 204,312.50 1,009,312.50
1,213,625.00
10/1/2018 - 190,23900 1 90, 23900
4/1/2019 830,000.00 190,239.00 1,020,239.00
1,210,478.00
10/1/2019 - 175,73250 1 75, 73250
4/1/2020 860, 000.00 175,73250 1 , 035, 73250
1,211,46500
10/1/2020 - 160, 696.50 160, 696.50
4/1/2021 885, 000.00 160, 696.50 1,045,69650
1 , 206, 39300
10/1/2021 - 145, 222.00 145, 222.00
4/1/2022 915,000.00 145,222.00 1,060,222.00
1,205,444.00
10/1/2022 - 129, 223.50 129, 223.50
4/1/2023 950,000.00 129,223.50 1,079,223.50
1,208,447.00
10/1/2023 - 112,61000 1 12, 61 000
4/1/2024 985,000.00 112,610.00 1,097,610.00
1,210,220.00
10/1/2024 - 95, 387.00 95, 387.00
4/1/2025 1,020,00000 95, 387.00 1,115,38700
1 , 21 0, 77400
10/1/2025 - 77, 549.00 77, 549.00
4/1/2026 1,050,00000 77, 549.00 1 ,127, 549.00
1,205,09800
10/1/2026 - 59,1 92.50 59, 192.50
4/1/2027 1,085,00000 59,1 92.50 1 ,144, 192.50
1,203,38500
10/1/2027 - 40,22100 40,22100
4/1/2028 1,130,00000 40, 221 00 1,170,22100
1 , 21 0, 44200
10/1/2028 - 20, 463.50 20, 463.50
4/1/2029 1,170,00000 20, 463.50 1,190,46350
1 , 21 0, 92700
$ 15,950,000.00 $ 6,033,121.20 $ 21,983,121.20 $
21,983,121.20
Notes.
- the City has no legal debt limit-
- General Obligation Debt requires approval by ester referendum-
- Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners).
Due to a veryfavorable interest rate environment, in Septemberof 2010, the City
issued a partial advance refundingofthe original Series 1999 Revenue Bonds with a
Bank Loan (described below) that resulted in a more than $1.11V! NPV savings overthe
life ofthe loan. The remaining portion ofthe original Series 1999 Revenue Bonds was
refunded in February of 2011 and resulted in a nearly $530,000 NPV savings overthe
life of its loan.
The Series 2010 Revenue Bonds are bank qualified debt, secured solely by a covenant
to budget and appropriate the required debt service payments each year. This loan is
structured the same as a serial bond issue with principal payments due on April 11tand
semi - annual interest payments due on April 1stand October 1st of each yearwith the
final maturity on April 1, 2029. Debtservice requirements average approximately
$775,000 peryear overthe 19 -year life ofthe obligation. The interest rate is locked at
3.42%.
The Series 2011 Revenue Bonds are bank qualified debt, secured solely bya covenant
to budgetand appropriate the required debtservice paymentseach year. This loan is
structured the same as a serial bond issue with principal payments due on April 1stand
semi - annual interest payments due on April 1stand October 1st of each yearwith the
final maturity on April 1, 2029. Debtservice requirements average approximately
$427,000 peryear overthe 19 -year life ofthe obligation. The interest rate is locked at
3.64 %.
2 -104
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
CATEGORY SUMMARY
2014/15
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with
the 2000 Loan which was used for the Community Recreation
Center and the acquisition
and
construction of Waterways Park.
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
310000/319999
Locally Levied Taxes
$ - $ - $
- $
-
$ -
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
340000/349999
Charges for Services
350000/359999
Fines & Forfeitures
- -
-
360000/369999
Miscellaneous Revenues
25,099 25,410
-
12,600
-
380000/389999
Transfer /Debt Proceeds
508,465 507,810
511,398
255,699
508,680
399900/399999
Fund Balance
- -
-
-
-
Total Available
$ 533,564 $ 533,220 $
511,398 $
268,299
$ 508,680
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999
Personal Services
$ $ - $
- $
-
$ -
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5999
Other Operating Expenses
Total Operating Expenses
6000/6999
Capital Outlay
- -
-
-
-
7000/7999
Debt Service
508,072 507,449
511,398
255,699
508,680
9000/9999
Transfers
- -
-
-
-
Total Expenditures
$ 508,072 $ 507,449 $
511,398 $
255,699
$ 508,680
2 -105
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
2014/15
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL PROPOSAL
NO. CATEGORY RECAP
2011/12 2012/13 2013/14
2013/14
2014/15
Miscellaneous Revenues
3611000 Interest
$ 25,099 $ 25,410 $ - $
12,600 $
-
Subtotal
25,099 25,410 -
12,600
-
Transfer /Debt Proceeds
3811001 Transfer from General Fund
508,465 507,810 511,398
255,699
508,680
3842000 Bond Proceeds
- - -
-
-
3850100 Proceeds from Refunding Bonds - - -
-
-
r Subtotal
508,465 507,810 511,398
255,699
508,680
Fund Balance
3999000 Carryover
- - -
-
-
Subtotal
- - -
-
-
Total Revenues
' $ 533,564 $ 533,220 $ 511,398 $
268,299 $
508,680
EXPENDITURES 9001 -590
OBJECT
APPROVED
HALFYEAR CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL PROPOSAL
NO. CATEGORY RECAP
2011/12 2012/13 2013/14
2013/14
2014/15
DEBT SERVICE
Non - Departmental - 590
7130 Principal
$ 310,000 $ 325,000 $ 345,000 $
172,500 $
360,000
7230 Interest
198,072 182,449 166,398
83,199
148,680
7330 Other Debt Service Costs
- - -
-
-
Total Expenditures
$ 508,072 $ 507,449 $ 511,398 $
255,699 $
508,680
REVENUE PROJECTION RATIONALE
3811001 Transfer From General Fund - Amount transferred from the General
Fund to fund
debt service costs.
BUDGET JUSTIFICATIONS
7130 Principal - Principal payment due 10/1/2015 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 4/1/2015 and
10/1/2015.
2 -106
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
Bank Qualified Loan
Capital Revenue Bonds, Series 2000
Principal 240 - 9001-590.7130
Interest 240 - 9001 -590.7230
Other 240 - 9001 -590.7330
Date
Principal
Coupon
Interest
Debt Service
4/1/2001 $
-
5.040% $
124,807.20
$ 124,807.20
10/1/2001
220, 000.00
5.040%
165,186.00
385,186.00
4/1/2002
-
5.040%
159,642.00
159,642.00
10/1/2002
190,000.00
5.040%
159,642.00
349,642.00
4/1/2003
-
5.040%
154,854.00
154,854.00
10/1/2003
200,000.00
5.040%
154,854.00
354,854.00
4/1/2004
-
5.040%
149,814.00
149,814.00
10/1/2004
210,000.00
5.040%
149,814.00
359,814.00
4/1/2005
-
5.040%
144,522.00
144,522.00
10/1/2005
220,000.00
5.040%
144,522.00
364,522.00
4/1/2006
-
5.040%
138,978.00
138,978.00
10/1/2006
235,000.00
5.040%
138,978.00
373,978.00
4/1/2007
-
5.040%
133,056.00
133,056.00
10/1/2007
245,000.00
5.040%
133,056.00
378,056.00
4/1/2008
-
5.040%
126,882.00
126,882.00
10/1/2008
255,000.00
5.040%
126,882.00
381,882.00
4/1/2009
-
5.040%
120,456.00
120,456.00
10/1/2009
270,000.00
5.040%
120,456.00
390,456.00
4/1/2010
-
5.040%
113,652.00
113,652.00
10/1/2010
285,000.00
5.040%
113,652.00
398,652.00
4/1/2011
-
5.040%
106,470.00
106,470.00
10/1/2011
295,000.00
5.040%
106,470.00
401,470.00
4/1/2012
-
5.040%
99,036.00
99,036.00
10/1/2012
310,000.00
5.040%
99,036.00
409,036.00
4/1/2013
-
5.040%
91,224.00
91,224.00
10/1/2013
325,000.00
5.040%
91,224.00
416,224.00
4/1/2014
-
5.040%
83,034.00
83,034.00
10/1/2014
345.000.00
5.040%
83.034.00
428.034.00
4/1/2015 - 5.040% 74,340.00 74,340.00
10/1/2015 360,000.00 5.040% 74,340.00 434,340.00
10/1/2016
380,000.00
445,268.00
4/1/2017
-
55,692.00
10/1/2017
395,000.00
450,692.00
4/1/2018
-
45,738.00
10/1/2018
415,000.00
460,738.00
4/1/2019
-
35,280.00
10/1/2019
435,000.00
470,280.00
4/1/2020
-
24,318.00
10/1/2020
965,000.00
989,318.00
$
6,555,000.00
Notes.
- the City has no legal debt limit.
5.040%
65,268.00
445,268.00
5.040%
55,692.00
55,692.00
5.040%
55,692.00
450,692.00
5.040%
45,738.00
45,738.00
5.040%
45,738.00
460,738.00
5.040%
35,280.00
35,280.00
5.040%
35,280.00
470,280.00
5.040%
24,318.00
24,318.00
5.040%
24,318.00
989,318.00
$
4,134,505.20
$ 10,689,505.20
General Obligation Debt requires approval by ester referendum.
Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners).
The Series 2000 Revenue Bonds are bank qualified debt, secured solely bya
covenant to budget and appropriate the required debt service payments each
year. This loan is structured the same as a serial bond issue with principal
payments due on October 1st and semi - annual interest payments due on April
1st and Octoberlstof each yearwith the final maturity onOctoberl, 2020.
Debt service requirements average approximately $535,000 per yearoverthe
20 -year life of the obligation. The interest rate is locked at 5.04 9/o.
2 -107
$ 6, 555, 000.00
6,335,000.00
6,335,000.00
6,145, 000.00
6,145, 000.00
5,945,000.00
5,945,000.00
5,735,000.00
5,735,000.00
5, 515, 000.00
5, 515, 000.00
5, 280, 000.00
5, 280, 000.00
5, 035, 000.00
5, 035, 000.00
4, 780, 000.00
4, 780, 000.00
4,510,000.00
4,510,000.00
4,225,000.00
4,225,000.00
3,930,000.00
3,930,000.00
3,620,000.00
3,620,000.00
3,295,000.00
3,295,000.00
2,950,000.00
2,950,000.00
2,590,000.00
2, 590, 000.00
2,210,000.00
2,210,000.00
1,815,000.00
1,815,000.00
1,400,000.00
1,400,000.00
965,000.00
965,000.00
CITY OF AVENTURA
2012 (A) LOAN DEBT SERVICE FUND 250
CATEGORY SUMMARY
2014/15
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with the
2002
Loan which was used
to acquire property for the Charter School
and partially fund the
Community Recreation Center. The original debt issued in 2002 was refinanced in 2012.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13 2013/14
2013/14 2014/15
310000/319999
Locally Levied Taxes
$ - $ - $ -
$ - $ -
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
340000/349999
Charges for Services
350000/359999
Fines & Forfeitures
- -
-
360000/369999
Miscellaneous Revenues
4 13 -
5 -
380000/389999
Transfer /Debt Proceeds
5,074,970 399,642 393,908
196,954 403,912
399900/399999
Fund Balance
- 3,490 9,456
- -
Total Available
$ 5,074,974 $ 403,145 $ 403,364
$ 196,959 $ 403,912
EXPENDITURES
OBJECT
APPROVED
HALFYEAR CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13 2013/14
2013/14 2014/15
1000/2999
Personal Services
$ - $ - $ -
$ - $ -
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5999
Other Operating Expenses
Total Operating Expenses
6000/6999
Capital Outlay
- - -
- -
7000/7999
Debt Service
5,072,484 393,689 403,364
201,683 403,912
9000/9999
Transfers
- - -
- -
Total Expenditures
$ 5,072,484 $ 393,689 $ 403,364
$ 201,683 $ 403,912
2 -108
CITY OF AVENTURA
2012 (A) LOAN DEBT SERVICE FUND 250
2014/15
REVENUE PROJECTIONS
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
DEBT SERVICE
Non - Departmental - 590
0100 Payment to Refunded Bond $ 4,635,749 $ $ $ $
7130 Advance Refunding Escrow 282,518 -
7130 Principal - 278,834 300,101 150,051 307,190
7230 Interest 114,628 114,855 95,763 47,882 89,222
7330 Other Debt Service Costs 39,589 - 71500 3,750 7,500
Total Expenditures $ 5,072,484 $ 393,689 $ 403,364 $ 201,683 $ 403,912
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 8/1/2015 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 2/1/2015 and
8/1/2015.
2 -109
Miscellaneous Revenues
3611000
Interest
$ 4 $
13 $
$
5 $
r Subtotal
4
13
5 -
Transfer /Debt Proceeds
3811001
Transfer from General Fund
403,780
399,642
393,908
196,954 403,912
3842000
Bond Proceeds
-
-
-
- -
3850100
Proceeds from Refunding Bonds
4,671,190
-
-
- -
Subtota�
5,074,970
399,642
393,908
196,954 403,912
Fund Balance
3999000
Carryover
-
3,490
9,456
- -
Subtotal F
-
3,490
9,456
- -
Total Revenues
$ 5,074,974 $
403,145 $
403,364 $
196,959 $ 403,912
EXPENDITURES 9001 -590
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
DEBT SERVICE
Non - Departmental - 590
0100 Payment to Refunded Bond $ 4,635,749 $ $ $ $
7130 Advance Refunding Escrow 282,518 -
7130 Principal - 278,834 300,101 150,051 307,190
7230 Interest 114,628 114,855 95,763 47,882 89,222
7330 Other Debt Service Costs 39,589 - 71500 3,750 7,500
Total Expenditures $ 5,072,484 $ 393,689 $ 403,364 $ 201,683 $ 403,912
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 8/1/2015 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 2/1/2015 and
8/1/2015.
2 -109
CITY OF AVENTURA
2012 (A) LOAN DEBT SERVICE FUND 250
Bank Qualified Loan
Refunding Bonds, Series 2012
Principal 250 - 9001 - 590.71 -30
Interest 250 - 9001 - 590.72 -30
Other 250 - 9001 - 590.73 -30
Annual
Date Principal Coupon Interest Debt Service
2/1/2014 - 47,881.71
8/1/2014 300,101.00 2.180% 47,881.71 $ 395,864.41
G/ 1 /GV IA
8/1/2015
-
307,190.00
2.180%
44,0 I V.ou
44,610.60
396,411.21
2/1/2016
-
41,262.23
8/1/2016
314, 279.00
2.180%
41, 262.23
396, 803.47
2/1/2017
-
37,836.59
8/1/2017
321, 368.00
2.180%
37, 836.59
397, 041.18
2/1/2018
-
34,333.68
8/1/2018
283, 560.00
2.180%
34, 333.68
352, 227.36
2/1/2019
-
31,242.88
8/1/2019
290, 649.00
2.180%
31, 242.88
353,134.75
2/1/2020
-
28,074.80
8/1/2020
297, 738.00
2.180%
28, 074.80
353, 887.61
2/1/2021
-
24,829.46
8/1/2021
302, 464.00
2.180%
24, 829.46
352,122.92
2/1/2022
-
21,532.60
8/1/2022
311, 916.00
2.180%
21, 532.60
354, 981.20
2/1/2023
-
18,132.72
8/1/2023
316, 642.00
2.180%
18,132.72
352, 907.43
2/1/2024
-
14,681.32
8/1/2024
326, 094.00
2.180%
14, 681.32
355, 456.64
2/1/2025
-
11,126.89
8/1/2025
333,183.00
2.180%
11,126.89
355,436.79
2/1/2026
-
7,495.20
8/1/2026
340, 272.00
2.180%
7,495.20
355, 262.40
2/1/2027
-
3,786.23
8/1/2027
347, 361.00
2.180%
3,786.23
354, 933.47
$
4, 392, 817.00
$
733, 653.84 $
5,126, 470.84
Notes.
- the City has no legal debt limit.
- General Obligation Debt requires approval by voter referendum.
- Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners).
Fundingfrom the original Series 2002 Revenue Bonds was utilized for
various projects and as a result, separate debt service funds were
created to independently track the repaymentof the related debt (i.e.,
Fund 250 and Fund 290).
Due to a veryfavorable interest rate environment, in June of 2012, the
City refunded the original Series 2002 Revenue Bonds with a Bank
Loan (described below) that resulted in a more than $2.5M N PV
savings (inclusive of Fund 290) overthe life ofthe loan.
The Series2012 Revenue Bonds are bank qualified debt, secured solely
by a covenant to budget and appropriate the required debt service
payments each year. This loan is structured the same as a serial bond
issue with principal payments due on August 1st and semi - annual
interest payments due on February 1st and August 1st of each year with
the final maturity on August 1, 2027. Debt service requirements
average approximately $368,000 (exclusive of Fund 290) per yearover
the 15 -year life of the obligation. The interest rate is locked at 2.180°/.
2 -110
CITY OF AVENTURA
2012 (B) LOAN DEBT SERVICE FUND 290
CATEGORY SUMMARY
2014/15
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with the
Florida
Intergovernmental Finance
Commission Loan which was
used to fund
the construction
and equipment for of the Aventura Charter Elementary School.
The original
debt issued in 2002
was refinanced in 2012.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
310000/319999
Locally Levied Taxes
$ - $ - $
- $
-
$ -
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
340000/349999
Charges for Services
350000/359999
Fines & Forfeitures
-
-
360000/369999
Miscellaneous Revenues
213 -
-
109
-
380000/389999
Transfer /Debt Proceeds
5,660,741 444,000
445,267
222,634
445,877
399900/399999
Fund Balance
- -
-
-
-
Total Available
$ 5,660,954 $ 444,000 $
445,267 $
222,743
$ 445,877
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999
Personal Services
$ - $ - $
- $
-
$ -
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5999
Other Operating Expenses
Total Operating Expenses
6000/6999
Capital Outlay
- -
-
-
-
7000/7999
Debt Service
5,656,136 439,407
445,267
222,634
445,877
9000/9999
Transfers
- -
-
-
-
Total Expenditures
$ 5,656,136 $ 439,407 $
445,267 $
222,634
$ 445,877
2 -111
CITY OF AVENTURA
2012 (B) LOAN DEBT SERVICE FUND 290
2014/15
REVENUE PROJECTIONS
OBJECT APPROVED
HALFYEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET
ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14
2013/14
2014/15
Miscellaneous Revenues
3611000 Interest $ 213 $ - $ - $
109 $
-
Subtotal 213
109
Transfer /Debt Proceeds
3811001 Transfer from General Fund - - -
-
-
3811901 Transfer from Charter School Fund 446,931 444,000 445,267
222,634
445,877
3842000 Bond Proceeds - - -
-
-
3850100 Proceeds from Refunding Bonds 5,213,810 - -
-
-
Subtotal 5,660,741 444,000 445,267
222,634
445,877
Fund Balance
3999000 Carryover - - -
-
-
Subtotal - - -
-
-
Total Revenues $ 5,660,954 $ 444,000 $ 445,267 $
222,743 $
445,877
EXPENDITURES 9001 -590
OBJECT APPROVED
HALFYEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET
ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14
2013/14
2014/15
DEBT SERVICE
Non - Departmental - 590
0100 Payment to Refunded Bond $ 5,174,251 $ - $ - $
- $
-
7130 Advance Refunding Escrow 315,338 - -
-
-
7130 Principal - 311,166 334,899
167,450
342,810
7230 Interest 128,227 128,241 106,868
53,434
99,567
7330 Other Debt Service Costs 38,320 - 3,500
1,750
3,500
Total Expenditures $ 5,656,136 $ 439,407 $ 445,267 $
222,634 $
445,877
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 8/1/2015 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 2/1/2015 and
8/1/2015.
2 -112
CITY OF AVENTURA
2012 (B) LOAN DEBT SERVICE FUND 290
Bank Qualified Loan
Refunding Bonds, Series 2012
Principal 290 -9001- 590.71 -30
Interest 290 -9001- 590.72 -30
Other 290 -9001- 590.73 -30
8/1/2020
332, 262.00
2/1/2021
-
Annual
Date
Principal
Coupon
Interest
Debt Service
2/1/2014
-
8/1/2023
53, 433.79
2/1/2024
8/1/2014
334, 899.00
2.180%
53, 433.79
$ 441,766.59
2/1/2015
-
2/1/2026
49, 783.40
8/1/2026
8/1/2015
342,810.00
2.180%
49,783.40
442,376.79
2/1/2016
-
396,651.21
46, 046.77
8,364.30
8/1/2016
350, 721 .00
2.180%
46, 046.77
442, 814.53
2/1/2017
-
2.180%
42, 223.91
396,089.53
8/1/2017
358, 632.00
2.180%
42, 223.91
443, 079.82
2/1/2018
-
38, 314.82
8/1/2018
316, 440.00
2.180%
38, 314.82
393, 069.64
2/1/2019
-
34, 865.62
8/1/2019
324, 351 .00
2.180%
34, 865.62
394, 082.25
2/1/2020
-
31 .330.20
8/1/2020
332, 262.00
2/1/2021
-
8/1/2021
337, 536.00
2/1/2022
-
8/1/2022
348, 084.00
2/1/2023
-
8/1/2023
353, 358.00
2/1/2024
-
8/1/2024
363, 906.00
2/1/2025
-
8/1/2025
371,817.00
2/1/2026
-
8/1/2026
379, 728.00
2/1/2027
-
8/1/2027
387, 639.00
2.180%
$ 4,902,183.00
2.180%
31,330.20
394, 922.39
27, 708.54
2.180%
27, 708.54
392, 953.08
24, 029.40
2.180%
24, 029.40
396,142.80
20, 235.28
2.180%
20,235.28
393,828.57
16, 383.68
2.180%
16,383.68
396,673.36
12,417.11
2.180%
12,417.11
396,651.21
8,364.30
2.180%
8,364.30
396,456.60
4,225.27
2.180%
4,225.27
396,089.53
$
818, 724.16
$ 5, 720, 907.16
Notes.
- the City has no legal debt limit.
- General Obligation Debt requires approval by voter referendum.
- Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners).
Fund ingfromthe original Series 2002 Revenue Bonds was utiIizedfor
various projects and as a result, separate debt service funds were
created to independently track the repayment of there I ate ddebt (i.e.,
Fund 250 and Fund 290).
Due to a very favorable interest rate environment, in June of 2012, the
City refunded the original Series 2002 Revenue Bonds with a Bank
Loan (described below) that resulted in a more than $2.5M NPV
savings (inclusive of Fund 250) overthe life of the loan.
The Series 2012 Revenue Bonds are bank qualified debt, secured solely
by a covenantto budget and appropriate the required debt service
payments each year. This loan is structured the same as a serial bond
issue with principal payments due on August 1st and semi - annual
interest payments due on February lstand August 1st of each year with
the final maturity on August 1, 2027. Debt service requirements
average approximately $411,000 (exclusive of Fund 250) per yearover
the 15 -year life of the obligation. The interest rate is locked at2.180 %.
2 -113
Age-
•
CAPITAL
PROJECTS FUND
2 -114
CITY OF AVENTURA
CAPITAL PROJECTS FUND - 392
CATEGORY SUMMARY
2014/15
FUND DESCRIPTION
This fund was established to account for impact fees and other revenues specifically earmarked
for capital projects restricted by City Ordinance or Commission Policy.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
310000/319999
Locally Levied Taxes
$ - $ - $
-
$
-
$ -
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
340000/349999
Charges for Services
350000/359999
Fines & Forfeitures
-
-
-
-
360000/369999
Miscellaneous Revenues
160,824
1,015,000
1,129,234
765,000
380000/389999
Transfer /Debt Proceeds
-
-
-
-
399900/399999
Fund Balance
-
160,824
-
1,515,824
Total Available
$ - $ 160,824 $
1,175,824
$
1,129,234
$ 2,280,824
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999
Personal Services
$ - $ - $
-
$
-
$ -
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5999
Other Operating Expenses
Total Operating Expenses
-
-
-
-
6000/6999
Capital Outlay
1,175,824
213,149
2,280,824
7000/7999
Debt Service
-
-
-
9000/9999
Transfers
-
-
-
Total Expenditures
$ - $ - $
1,175,824
$
213,149
$ 2,280,824
2 -115
CITY OF AVENTURA
CAPITAL PROJECTS FUND - 392
2014/15
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITYMANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY RECAP
2011/12 2012/13 2013/14
2013/14
2014/15
EXPENDITURES 2001/5001
OBJECT
Miscellaneous Revenues
HALFYEAR
CITYMANAGER
CODE
ACTUAL ACTUAL BUDGET
3499000
Miscellaneous $
- $ - $
- $
125,000 $
750,000
3611000
Interest
- -
-
3
-
3632200
Police Impact Fees
- 19,891
7,500
4,231
7,500
3632700
Recreation Impact Fees
- 140,933
7,500
-
7,500
3644300
Land Proceeds
- -
1,000,000
1,000,000
-
Subtotal
- 160,824
1,015,000
1,129,234
765,000
Fund Balance
-
-
-
3999000
Carryover - Police
- -
19,891
-
469,891
3999000
Carryover - Parks
- -
140,933
-
1,045,933
Subtotal
- -
160,824
-
1,515,824
Total Revenues $
- $ 160,824 $
1,175,824 $
1,129,234 $
2,280,824
EXPENDITURES 2001/5001
OBJECT
APPROVED
HALFYEAR
CITYMANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY RECAP
2011/12 2012/13 2013/14
2013/14
2014/15
CAPITAL OUTLAY
2 -116
Public Safety - 20- 521
6320
TVMS Upgrades
$
- $
- $
-
$
-
$
1,200,000
6410
Equipment >$5,000
-
-
-
-
-
6411
Equipment <$5,000
-
-
-
-
-
6999
Capital Reserve
-
-
-
-
27,391
Subtotal
-
-
-
-
1,227,391
Community Services -50- 539/541/572
6310
Founders Park Improvements
$
- $
- $
175,000
$
175,756
$
-
6322
Waterways Park Improvements
-
-
10,000
7,117
-
6323
Waterways Dog Park Improvem
-
-
30,000
13,744
-
6324
Veterans Park Improvements
-
-
20,000
16,532
-
6325
NE 188th Street Park Improvem
-
-
-
-
130,000
6999
Capital Reserve
-
-
940,824
-
923,433
Subtotal
$
- $
- $
1,175,824
$
213,149
$
1,053,433
Total Expenditures
$
- $
- $
1,175,824
$
213,149
$
2,280,824
2 -116
REVENUE PROJECTION RATIONALE
3499000 Miscellaneous — Represents fees due from Aventura Square Project.
3632200 Police Impact Fees — Represents fees collected from new development to pay for
additional police and capital equipment costs caused by the impact of the development on
services and the community.
3632700 Park Impact Fees — Represents fees collected from new development to pay for
park improvements caused by the impact of the development on services and the
community.
3999000 Carryover — Parks — Represents funds set aside from the sale of land
previously owned by the City on Biscayne Boulevard.
CAPITAL PROJECT DESCRIPTIONS
COMMUNITY SERVICES
NE 188th Park Improvements — This project consists of designing the proposed park
improvements for bid in the following fiscal year.
Traffic Video Monitoring System Upgrade — This project consists of upgrading the existing
system to state of the art technology standards.
2 -117
1
STORMWATER
UTILITY FUND
2 -118
CITY OF AVENTURA
STORMWATER UTILITY FUND 410
CATEGORY SUMMARY
2014/15
FUND DESCRIPTION
This
fund is used to account
for revenues and expenditures specifically earmarked
for the
construction and maintenance of the City's stormwater drainage system.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
310000/319999
Locally Levied Taxes
$ - $ - $
-
$
-
$
-
320000/329999
Licenses & Permits
-
330000/339999
Intergovernmental Revenues
- -
-
-
425,000
340000/349999
Charges for Services
892,394 846,921
880,000
282,736
867,000
350000/359999
Fines & Forfeitures
- -
-
-
-
360000/369999
Miscellaneous Revenues
4,124 2,436
4,000
1,927
4,000
380000/389999
Transfer from Funds
- -
-
-
-
399900/399999
Fund Balance
- -
-
-
880,000
Total Available
$ 896,518 $ 849,357 $
884,000
$
284,663
$
2,176,000
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999
Personal Services
$ - $ - $
-
$
-
$
-
3000/3999
Contractual Services
458,361 543,371
535,000
293,178
556,400
4000/4999
Other Charges & Services
- -
-
-
-
5000/5399
Commodities
- -
5400/5999
Other Operating Expenses
297,323 297,323
-
-
-
Total Operating Expenses
755,684 840,694
535,000
293,178
556,400
6000/6999
Capital Outlay
2,500 31,316
349,000
-
1,619,600
9000/9999
Transfers
- -
-
-
-
Total Expenditures
$ 758,184 $ 872,010 $
884,000
$
293,178
$
2,176,000
IL-
2 -119
CITY OF AVENTURA
STORMWATER UTILITY FUND 410
2014/15
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
Intergovernmental Revenues
3343605 State Grant $ $ $ $ $ 425,000
Subtotal - - 425,000
Charges for Services
3439110 Stormwater Utility Fees 892,394 846,921 880,000 282,736 867,000
Subtotal = 892,394 846,921 880,000 282,736 867,000
Miscellaneous Revenues
3611000 Interest 4,124 2,436 4,000 1,927 4,000
Subtotal 4,124 2,436 4,000 1,927 4,000
Fund Balance
3999000 Carryover 880,000
Subtotal 880,000
Total Revenues $ 896,518 $ 849,357 $ 884,000 $ 284,663 $ 2,176,000
CITY OF AVENTURA
STORMWATER UTILITY FUND 410
2014/15
EXPENDITURES 5001
OBJECT I APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
2 -120
Operating
CONTRACTUAL SERVICES
Community Services - 538
3110
Prof. Services - Engineering $
85,027 $
126,317 $
90,000 $
56,120 $
93,400
3450
Lands Maint. - Streets
195,450
205,269
225,000
116,930
234,000
3460
Street Maint. /Drainage
177,884
211,785
220,000
120,128
229,000
Subtotal
458,361
543,371
535,000
293,178
556,400
OTHER OPERATING EXPENSES
5915
Depreciation
297,323
297,323
-
-
-
Subtotal
297,323
297,323
-
-
-
CAPITAL OUTLAY
Community Services - 538
6306
Drainage Improvements
2,500
31,316
200,000
-
850,000
6999
Capital Reserve
-
-
149,000
-
769,600
Subtotal
2,500
31,316
349,000
-
1,619,600
Total
758,184
872,010
884,000
293,178
2,176,000
2 -120
REVENUE PROJECTION RATIONALE
3439110 Stormwater Utility Fees — It is proposed to maintain the Stormwater fee at
$2.50 /ERU to fund the required drainage improvements. The revenue amount is based on
29,700 ERUs at 96 %.
$900,000
$880,000
$860,000
$840,000
$820,000
$800,000
$780,000
$760,000
$740,000
Stormwater Utility Fees
ti
CAPITAL PROJECT DESCRIPTION
COMMUNITY SERVICES
6306 Drainage Improvements — Funds have been budgeted for maintenance improvements
and NE 29 Place Improvements.
2 -121
7 U t V
POLICE
OFFDUTY
SERVICES FUND
2 -122
CITY OF AVENTURA
POLICE OFFDUTY SERVICES FUND 620
CATEGORY SUMMARY
2014/15
FUND DESCRIPTION
This Fund was established to account for revenues and expenditures associated with services
provided by off duty Police Officers in private customer details to the various
businesses and
condominium associations.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
310000/319999
Locally Levied Taxes
$ - $ - $
- $
-
$ -
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
- -
-
-
-
340000/349999
Charges for Services
219,409 220,575
225,000
117,706
225,000
350000/359999
Fines & Forfeitures
- -
-
-
-
360000/369999
Miscellaneous Revenues
380000/389999
Transfer from Funds
399900/399999
Fund Balance
- -
-
-
-
Total Available
$ 219,409 $ 220,575 $
225,000 $
117,706
$ 225,000
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2011/12 2012/13
2013/14
2013/14
2014/15
1000/2999
Personal Services
$ 185,655 $ 186,862 $
225,000 $
90,129
$ 225,000
3000/3999
Contractual Services
- -
-
-
-
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5999
Other Operating Expenses
- -
-
-
-
Total Operating Expenses
185,655 186,862
225,000
90,129
225,000
6000/6999
Capital Outlay
- -
-
-
-
Total Expenditures
$ 185,655 $ 186,862 $
225,000 $
90,129
$ 225,000
2 -123
CITY OF AVENTURA
POLICE OFFDUTY SERVICES FUND 620
2014/15
REVENUE PROJECTIONS
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
Charges for Services
3421100 Police Detail Billing
Total Revenues
$ 219,409 $ 220,575 $ 225,000 $ 117,706 $ 225,000 II
$ 219,409 $ 220,575 $ 225,000 $ 117,706 $ 225,000
EXPENDITURES 2001 -521
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2011/12 2012/13 2013/14 2013/14 2014/15
PERSONAL SERVICES
Public Safety
1420 Extra Duty Detail $ 185,655 $ 186,862 $ 225,000 $ 90,129 $ 225,000
Total Expenditures $ 185,655 $ 186,862 $ 225,000 $ 90,129 $ 225,000
REVENUE RATIONALE
3421100 Police Detail Billing — Estimated amount of revenue generated by off -duty details
in the City's business and residential communities.
2 -124
;*' L-+ r V
SUMMARY OF
CAPITAL
IMPROVEMENT
PROGRAM
3 -1
CAPITAL IMPROVEMENT PROGRAM
2014-2019
HIGHLIGHTS
• Road maintenance projects that total $3,296,000 to resurface asphalt and
enhance safety are included for NE 29th Place, NE 207th Street, NE 213th Street,
Biscayne Lake Gardens, NE 191St Street, NE 27th Avenue, NE 28th Court, NE
30th Avenue, NE 209th Street, Yacht Club Drive, Mystic Point Drive, NE 187th
Street and NE 185th Street.
• Provides for improvements to Founders Park, Veterans Park, and Waterways
Park in the amount of $324,000 to address upgrades requested by the users of
the facilities and maintenance requirements.
• Utilizes a stormwater utility program to improve drainage along NE 29th Place
and NE 191St Street, upgrades seawalls along NE 213th Street, NE 183rd Street,
NE 188th Street, NE 190th Street and maintain systems throughout the City. A
total of $2,490,000 has been earmarked during the five -year period.
• Funds development of a 1.5 acre new park planned on NE 188th Street at a cost
of $980,000.
• Provides funding in the amount of $1,200,000 to retrofit street lighting throughout
the City with more energy efficient LED fixtures and $478,000 for new street
lights on NE 30th Avenue and NE 29th Place.
• Includes $1,800,000 to upgrade the City's Traffic Video Monitoring System to the
latest state -of- the -art technology.
• Provides the necessary equipment to continue to provide high quality and
effective police services.
• Continues the implementation of technology improvements and management
information systems to enhance the productivity and efficiency of City operations.
• Ensures that the tools of production, vehicles, equipment and technology, are
available for City operations.
3 -2
PURPOSE OF THE CAPITAL IMPROVEMENT PROGRAM
The purpose of the CIP is to establish a long term plan of proposed capital expenditures,
the means and methods of financing, and a schedule of priorities for implementation. In
order to determine the impact on the City's operating budget, debt service and the general
trend of future expenditures, the City Commission will be provided with the advantage of a
CIP document as a point of reference and estimated long -term budget plan. In accordance
with the State's Growth Management Act, the City is required to undergo this process in
order to meet the needs of its Comprehensive Plan.
The CIP is an official statement of public policy regarding long -range capital development
within the City. A capital improvement is defined as a capital expenditure of $5,000 or
more, resulting in the acquisition, improvement or addition to fixed assets in the form of
land, buildings or improvements, more or less permanent in character, and durable
equipment with a life expectancy of more than one (1) year. In addition, equipment that has
a value of $5,000 or less is also included in this document for budgetary purposes.
The CIP lists proposed capital projects to be undertaken, the year in which they will be
started, the amount expected to be expended in each year and the method of financing
these projects. Based on the CIP, a department's capital outlay portion of the annual
Operating Budget will be formulated for that particular year. The CIP document also
communicates to the citizens, businesses and interested parties the City's capital priorities
and plan for implementing projects.
The five -year CIP is updated annually to add new projects in the fifth year, to re- evaluate
the program and project priorities in light of unanticipated needs, and to revise
recommendations to take account of new requirements and new sources of funding. Capital
Improvement programming thus becomes a continuing part of the City's budgeting and
management procedures.
The annual capital programming process provides the following benefits:
The CIP is a tool for implementing the City's Comprehensive Plan.
2. The CIP process provides a mechanism for coordinating among projects with
respect to function, location, and timing.
3. The yearly evaluation of project priorities ensures that the most crucial
projects are developed first.
4. The CIP process facilitates long -range financial planning by matching
estimated revenue against capital needs, establishing capital expenditures
and identifying the need for municipal borrowing and indebtedness within a
sound long -range fiscal framework. The sound fiscal policy that results from
this process will have a positive impact on the City's bond rating.
3 -3
5. The impact of capital projects on the City's operating budget can be
projected.
6. The CIP serves as a source of information about the City's development and
capital expenditures plan for the public, City operating departments and the
City Commission.
LEGAL AUTHORITY
A capital programming process to support the comprehensive plan is required by the Local
Government Comprehensive Planning and Land Development Regulations, incorporated as
Chapter 163, Florida Statues.
DEVELOPMENT OF THE CAPITAL IMPROVEMENT PROGRAM
The City's capital programming process began in January when operating departments
were required to prepare requests for all proposed capital projects anticipated during the
period of 2014 - 2019. A CIP Preparation Manual and related forms were distributed to all
departments for this purpose.
In February, departmental prioritized project requests were submitted to the City Manager's
Office. Department Directors were asked to justify projects in terms of benefits derived,
necessity to health, safety and welfare of the City, enhancement to City plans and policies,
need of residents and funding. Projects were prioritized on the basis of Urgency, Necessity,
Desirability and Deferability.
The City Manager reviewed departmental requests and conducted individual meetings with
Department Directors. The departmental requests were prioritized and the five -year
schedule of projects was compiled into document form by the City Manager. The methods
of financing and revenue sources were then prepared by the Finance Director and City
Manager and were incorporated into the CIP document. At this point, the proposed CIP is
submitted to the City Commission and public for review.
In order to facilitate public involvement, public hearings and community meetings will be
held to unveil and review the CIP document prior to the adoption of a Resolution approving
the CIP in principle.
3 -4
CAPITAL IMPROVEMENT PROGRAM POLICIES
1. Annually, the City will prepare a five -year capital improvement program
analyzing all anticipated capital expenditures and identifying associated
funding sources. Future capital expenditures necessitated by changes in
population, changes in development, growth, redevelopment or changes in
economic base will be calculated and included in the Capital update process.
2. The City will perform all capital improvements in accordance with an adopted
CIP.
3. The classification of items as capital or operating will be determined by two
criteria - cost and frequency. Generally, a capital project has a "useful life" of
more than one (1) year and a value of $5,000 or more. In addition,
equipment that has a value of $5,000 or less is also included in the document
for budgetary purposes.
4. The City will coordinate development of the capital improvement budget with
the development of the operating budget. Future operating costs associated
with new capital improvements will be projected and included in the operating
forecasts.
5. The first year of the five -year capital improvement program will be used as
the basis for formal fiscal year appropriations during the annual budget
process.
6. The City will maintain all of its assets at a level adequate to protect the City's
capital investment and to minimize future maintenance and replacement
costs.
7. The City will identify the estimated cost of capital projects and prepare a
funding projection that considers revenues and operating costs to be included
in the Capital Improvement Program document that is submitted to the City
Commission for approval.
8. The City will determine the most appropriate financing method for all new
projects.
9. If appropriate, the City will attempt to maintain a mixed policy of
pay -as- you -go and borrowing against future revenues for financing capital
projects.
10 The City will maintain ongoing maintenance schedules relating to road,
sidewalk and drainage system improvements.
11. The City will address and prioritize infrastructure needs on the basis of
protecting the health, safety and welfare of the community.
12. A CIP preparation calendar shall be established and adhered to.
13. Capital projects will conform to the City's Comprehensive Plan.
14. Long -term borrowing will not be used to fund current operations or normal
maintenance.
15. The City will strive to maintain an unreserved General Fund Fund Balance at
a level not less than 10% of the annual General Fund revenue.
16. If new project appropriation needs are identified at an interim period during
the fiscal year, the funding sources will be identified and mid -year budget
amendments will be utilized to provide formal budgetary authority. In addition
budget amendments may be utilized to increase appropriations for specific
capital projects.
3 -5
PREPARING THE CAPITAL BUDGET
The most important year of the schedule of projects is the first year. It is called the Capital
Budget and is adopted separately from the five -year program as part of the annual budget
review process.
Based on the CIP, each department's capital outlay portion will be formulated for that
particular year. Each year the CIP will be revised and another year will be added to
complete the cycle. Capital Improvement Programming thus becomes a continuing part of
the City's budget and management process.
The Capital Budget is distinct from the Operating Budget. The Capital Budget authorizes
capital expenditures, while the Operating Budget authorizes the expenditure of funds for
employee salaries, supplies and materials.
Through the City's amendment process, changes can be made to the adopted Capital
Budget during the fiscal year. A request for amendment is generated by an operating
department based on an urgent need for new capital project or for additional funding for a
previously approved project. The request is reviewed by the Finance Director and City
Manager and, if approved by the City Manager, a budget amendment is presented to the
City Commission.
LOCATING A SPECIFIC CAPITAL PROJECT
The Capital Improvement Program is divided into five (5) program areas as follows
Beautification and Parks (BP)
Transportation, Drainage and Infrastructure Improvements (TDI)
Public Buildings and Facilities (PBF)
Information /Communication Technology (ICT)
Capital Equipment Purchase & Replacement (CE)
Each project in the Capital Improvement Program has a unique project number. This
project number appears at the beginning of the individual project descriptions and the
Summary by Year tables. The first digit refers to functional category priority number
assigned by the City Manager. The final digits outline the individual department requesting
the project. For example, project TDI -1 -CS is Transportation, Drainage and Infrastructure
Improvements project number one which was requested by the Community Services
Department.
W2
SUMMARY OF RECOMMENDED PROJECTS
The proposed 2014 — 2019 CIP includes 32 projects in five (5) functional categories with
a total value of $16,890,900. The following represents the percentage of total funding
that each functional category has been allocated: Beautification & Parks Facilities (8 %),
Transportation, Drainage and Infrastructure Improvements (55 %), Capital Equipment
Purchase and Replacement (20 %), Information /Communication Technology (16 %) and
Public Buildings and Facilities Improvements (1 %).
SUMMARY OF MAJOR PROGRAMS
The following table presents a summarized breakdown of the costs of the various
projects recommended for funding categorized by major function for each of the five (5)
years covered by the CIP.
Table 1
Program 2014/15 2015/16 2016/17 2017/18 2018/19 TOTAL
Beautification & Parks Facilities $ 181,000 $ 871,200 $ 39,400 $ 200,000 $ 59,850 $ 1,351,450
Transportation, Drainage & 3,588,000 2,860,000 933,000 1,017,000 866,000 9,264,000
Infrastructure
Public Buildings & Facilities 15,000.00 30,000.00 30,000 42,000 81,000 198,000
Information /Communication 563,600 479,100 502,300 576,900 534,050 2,655,950
Technology
Capital Equipment 677,430 662,910 732,060 670,350 678,750 3,421,500
Totals $ 5,025,030 $ 4,903,210 $ 2,236,760 $ 2,506,250 $ 2,219,650 $ 16,890,900
Capital Improvement Program
Capital 2014/15 - 2018/19
Equipment Summary By Function Beautification &
20% i Parks Facilities
8%
�1
Information
Technology
16%
Public Building Transportation,
1% Drainage &
Infrastructure
55%
3 -7
SUMMARY OF PROPOSED APPROPRIATIONS BY FUNDING SOURCE
The following table reflects the distribution of all proposed projects to the funding source or
mechanism, which is appropriate for funding the projects for each of the
five (5) years of the
program.
Table 2
Capital Improvement Program
2014/15 - 2018/19
Summary By funding Source
Funding Source
2014115 2015116 2016117 2017118
2018119 TOTAL
General $
1,165,030 $ 1,053,710 $ 1,131,760 $ 1,303,250 $
1,178,650 $ 5,832,400
Stormwater Utility
850,000 1,040,000 200,000 200,000
200,000 2,490,000
Capital Projects Fund
1,330,000 1,150,000 0 0
0 2,480,000
Charter School
142,000 139,500 172,000 186,000
175,000 814,500
Transportation Fund
1,538,000 1,520,000 733,000 817,000
666,000 5,274,000
$
5,025,030 $ 4,903,210 $ 2,236,760 $ 2,506,250 $
2,219,650 $ 16,890,900
The proposed funding
plan involves a commitment to "pay —as- you -go" annual
appropriations established
in yearly budgets and does not include
additional long term
debt.
Funding Source Summary
Stormwater Utility
15%
Capital Projects
General
15%
34%
Charter School
5%
Transportation
Fund
31%
3 -8
SUMMARY OF PROJECTS BY LOCATION AND YEAR
The following outlines the major projects by location and the year they are proposed to
be funded:
Table 3
Capital Improvement Program
2014/15 - 2018/19
Summary By Location
3 -9
Resurfacing
Street Lighting
Drainage
Park
Location
Improvements
Improvements
Founders Park
2014 to 2018
Waterways Park
2014/15
Veterans Park
2017 -2019
NE 29th Place
2014 to 2016
Biscayne Lake Gardens
2014/15
NE 207th Street
2014/15
NE 30th Avenue
2014-2016
NE 188th Street Park
2014 -16
NE 213th Street
2015/16
Yacht Club Drive
2015/16
NE 191St Street
2015/16
NE 27th Avenue
2016/17
NE 28th Court
2016/17
NE 209th Street
2016/17
Yacht Club Drive
2017/18
Mystic Point Drive
2017/18
NE 187th Street
2018/19
NE 185th Street
2018/19
3 -9
SUMMARY OF FINANCING PLAN MODEL
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 $16,890,900. No additional debt is recommended.
2. Adjusts property tax revenues based on projected conservative growth in
assessments.
TABLE 3
RECAP OF AVAILABLE RESOURCES vs PROPOSED APPROPRIATIONS
GENERAL FUND CAPITAL IMPROVEMENT PROGRAM
TOTAL PROJECTED AVAILABLE RESOURCES
PROJECTED OPERATING EXPENDITURES
DEBT SERVICE REQUIREMENTS
SUBTOTAL - EXPENDITURES
BALANCE AFTER OPERATING COSTS
LESS CIP APPROPRIATIONS
BALANCE
AMOUNT NEEDED FROM CIP RESERVE
OR NEW REVENUES
2014/15 2015/16 2016/17 2017/18 2018/19
$34,388,045 $35,514,834 $36,515,292 $37,549,897 $38,116,779
29, 737, 246
31, 079,191
32, 254, 892
33, 616, 402
34, 956, 293
2,212,045
2,220,979
2,220,979
2,220,979
2,220,979
31, 949, 291
33, 300,170
34, 475, 871
35, 837, 381
37,177, 272
2,438,754
2,214,664
2,039,421
1,712,516
939,506
1,165,030
1,053,710
1,131,760
1,303,250
1,178,650
$ 1,273,724 $ 1,160, 954 $ 907,661 $ 409,266 $ (239,144)
$ - $ - $ $ - $ (239,1
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET
In the 5 -year Capital Improvement Program there are no projects that have a significant
impact on the City's operating budget. The majority of the projects are considered
maintenance of infrastructure or equipment replacement or purchase.
3 -10
TABLE 1
PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2014/15 - 2018/19
SUMMARY BY YEAR
Bpi
Founders Park Improvements
BP2
Waterways Park Improvements
BP3
Veterans Park Improvements
BP4
NE 188th Street Park Improvements
BP5
Exercise Trail Improvements
BP6
City -wide Beautification Improvements
Totals
CS
$ 28,000 $ 12,000 $
30,000 $ 30,000 $
35,000 $
135,000
CS
14,000 -
- -
-
14,000
CS
- -
150,000
4,500
154,500
CS
130,000 850,000
-
-
980,000
CS
- -
- 10,400
10,600
21,000
CS
9,000 9,200
9,400 9,600
9,750
46,950
$ 181,000 $ 871,200 $ 39,400 $ 200,000 $ 59,850 $ 1,351,450
TABLE 2
PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2014/15 - 2018/19
FUNDING PLAN
CIP #
-a
Project Title
Dept. #
Total
Capital General
Projects Fund
BPI
Founders Park Improvements
CS
$ 135,000 $
$ 135,000
BP2
Waterways Park Improvements
CS
14,000
14,000
BP3
Veterans Park Improvements
CS
154,500
154,500
BP4
NE 188th Street Park Improvements
CS
980,000
980,000 -
BP5
Exercise Trail Improvements
CS
21,000
- 21,000
BP6
City -wide Beautification Improvements
CS
46,950
- 46,950
Totals
1,351,450 $
980,000 $ 371,450
3 -11
TABLE 1
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2014/15 - 2018/19
SUMMARY BY YEAR
CIP #
Project Title
TD11
Stormwater Drainage Improvements
CS
$ 850,000 $ 1,040,000
$
200,000
$
200,000
$ 200,000 $
2,490,000
TDI2
Road Resurfacing Program
CS
1,010,000 1,270,000
333,000
417,000
266,000
3,296,000
TDI3
TVMS Upgrade
CS
1,500,000 300,000
-
-
-
1,800,000
TDI4
Street Lighting Improvements
CS
228,000 250,000
400,000
400,000
400,000
1,678,000
Totals
$ 3,588,000 $ 2,860,000
$
933,000
$
1,017,000
$ 866,000 $
9,264,000
TABLE 2
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS
SCHEDULED FOR 2014/15
- 2018/19
FUNDING PLAN
A
r Stormwater
utility
General
Transportatior
Capital
Project
.. I Fund
Fund
Fund
Fund
TDI1
Stormwater Drainage Improvements
CS
$ 2,490,000 $ 2,490,000
$
$
-
$
TDI2
Road Resurfacing Program
CS
3,296,000 -
3,296,000
TDI3
TVMS Upgrade
CS
1,800,000
300,000
1,500,000
TDI4
Street Lighting Improvements
CS
1,678,000 -
1,678,000
-
Totals
$ 9,264,000 $ 2,490,000
$
$
5,274,000
$ 1,500,000
3 -12
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2014/15 - 2018/19
SUMMARY BY YEAR
CIP #A
PBF1 HVAC Replacements CS $ $
PBF2 Community Recreation Center Improvements CS
PBF3 Police Communications Center Improvements PD 15,000
Totals $ 15,000 $
30,000 $ 30,000 $ 42,000 $ 50,000 $ 152,000
- - - 31,000 31,000
- - - - 15,000
30,000 $ 30,000 $ 42,000 $ 81,000 $ 198,000
TABLE 2
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2014/15 - 2018/19
FUNDING PLAN
w
PBF1 HVAC Replacements CS $ 152,000
PBF2 Community Recreation Center Improvements CS 31,000
PBF3 Police Communications Center Improvements PD 15,000
Totals
$ 198,000
3 -13
$ 92,000 $ 60,000
- 31,000
15,000
$ 92,000 $ 106,000
TABLE 1
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2014/15 - 2018/19
SUMMARY BY YEAR
TABLE 2
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2014/15 - 2018/19
FUNDING PLAN
.CIP #
ICT1
Project Titl%
Police Computers Systems <$5000
PD
r1mL
i
r Charter
General School
Fund Fund
$ 685,700
�
Central Computer System >$5000
IT
ICT1
Police Computers Systems <$5000
PD
$ 124,600 $
116,100 $
151,000 $
142,000 $
152,000 $
685,700
ICT2
Central Computer System >$5000
IT
215,000
160,000
165,000
230,000
175,000
945,000
ICT3
Radios and E911 System
PD
47,000
31,000
20,500
15,000
15,000
128,500
ICT4
Computer Equipment <$5000
ACES
97,000
104,500
102,000
109,000
105,000
517,500
ICT5
Computer Equipment >$5000
ACES
45,000
35,000
40,000
35,000
50,000
205,000
ICT6
Computer Equipment <$5000
IT
6,000
6,000
6,000
6,000
6,000
30,000
ICT7
Computer Equipment <$5000
F
2,000
6,000
2,000
3,000
2,000
15,000
ICT8
Computer Equipment <$5000
CM
-
4,000
-
-
-
4,000
ICT9
Computer Equipment <$5000
CS
14,000
10,000
6,300
26,900
19,550
76,750
ICT10
Computer Equipment <$5000
CD
3,500
4,500
3,500
4,000
4,500
20,000
ICT11
Computer Equipment <$5000
AACC
6,500
2,000
6,000
6,000
5,000
25,500
ICT12
Computer Equipment <$5000
CC
3,000
-
-
-
-
3,000
Totals
$ 563,600 $
479,100 $
502,300 $
576,900 $
534,050 $
2,655,950
TABLE 2
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2014/15 - 2018/19
FUNDING PLAN
.CIP #
ICT1
Project Titl%
Police Computers Systems <$5000
PD
amn
$
685,700
r Charter
General School
Fund Fund
$ 685,700
ICT2
Central Computer System >$5000
IT
945,000
945,000
ICT3
Radios and E911 System
PD
128,500
128,500 -
ICT4
Computer Equipment <$5000
ACES
517,500
- 517,500
ICT5
Computer Equipment >$5000
ACES
205,000
- 205,000
ICT6
Computer Equipment <$5000
IT
30,000
30,000 -
ICT7
Computer Equipment <$5000
F
15,000
15,000
ICT8
Computer Equipment <$5000
CM
4,000
4,000
ICT9
Computer Equipment <$5000
CS
76,750
76,750
ICT10
Computer Equipment <$5000
CD
20,000
20,000
ICT11
Computer Equipment <$5000
AACC
25,500
25,500
ICT12
Computer Equipment <$5000
CC
3,000
3,000 -
$
2,655,950
$ 1,933,450 $ 722,500
Totals
3 -14
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2014/15 - 2018/19
SUMMARY BY YEAR
TABLE 2
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2014/15 - 2018/19
FUNDING PLAN
•rs.3. :
2U1e /r1�5
2U15/16
2Uy /17
2U17ir1t:
2U16/19
r.�a �
CE1
Vehicle Purchase & Replacements
PD $
471,000 $
439,000 $
497,000 $
497,000 $
448,000 $
2,352,000
CE2
Equipment Purchase and Replacement >5000
PD
94,000
93,000
109,500
122,000
124,000
542,500
CE3
Equipment Purchase and Replacement <5000
PD
29,850
34,560
38,860
14,900
60,000
178,170
CE4
Equipment Purchase and Replacement >5000
CS
31,000
50,000
42,000
14,000
28,000
165,000
CE5
Equipment Purchase and Replacement <5000
CS
23,800
11,300
7,300
1,750
9,750
53,900
CE6
Equipment Purchase and Replacement >5000
AACC
27,780
15,050
37,400
20,700
9,000
109,930
CE7
Equipment Purchase and Replacement >5000
CD
-
20,000
-
-
-
20,000
Totals
$
677,430 $
662,910 $
732,060 $
670,350 $
678,750 $
3,421,500
TABLE 2
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2014/15 - 2018/19
FUNDING PLAN
Totals
$ 3,421,500
3 -15
General
Fund
$ 2,352,000
542,500
178,170
165,000
53,900
109,930
20,000
$ 3,421,500
�
CE1
Vehicle Purchase & Replacements
PD
$ 2,352,000
CE2
Equipment Purchase and Replacement >5000
PD
542,500
CE3
Equipment Purchase and Replacement <5000
PD
178,170
CE4
Equipment Purchase and Replacement >5000
CS
165,000
CE5
Equipment Purchase and Replacement <5000
CS
53,900
CE6
Equipment Purchase and Replacement >5000
AACC
109,930
CE7
Equipment Purchase and Replacement >5000
CD
20,000
Totals
$ 3,421,500
3 -15
General
Fund
$ 2,352,000
542,500
178,170
165,000
53,900
109,930
20,000
$ 3,421,500
CITY OF "ENTURA
T CAPITAL OUTLAY
2014/15
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET
ROUTINE/ ESTIMATED
OBJECT CITY MANAGER ANNUAL USEFULE ANNUAL OPERATING BUDGET IMPACT
CODE PROPOSAL CAPITAL LIFE
NO. CATEGORY RECAP 2014 /15 EXPENDITURE (YEARS) PERSONNEL OPERATING TOTAL
Mr.
001 -80X X
City Clerk - 08 -519
6402
Computer Equipment <$5,000
$ 3,000
Yes
4
$
$
$
Finance - 10 -513
6402
Computer Equipment <$5,000
2,000
Yes
4
Information Technology. - 12 -513
6401
Computer Equipment >$5,000
215,000
No
4
6402
Computer Equipment <$5,000
6,000
Yes
4
Public Safety - 20- 521
6304
Police Communications Center Impr-
15,000
No
5
6402
Computer Equipment <$5,000
124,600
Yes
4
6405
E911 Equipment
15,000
No
5
6407
Radio Purchase & Replace.
32,000
No
5
6410
Equipment >$5,000
94,000
No
5
6411
Equipment <$5,000
29,850
Yes
5
6450
Vehicles
471,000
Yes
4
Community Development - 40 -524
6402
Computer Equipment <$5,000
3,500
Yes
4
Community Services -50- 539/541/572
6402
Computer Equipment <$5,000
14,000
Yes
4
6410
Equipment >$5,000
31,000
No
5
6411
Equipment <$5,000
23,800
Yes
5
6301
Beautification Projects
9,000
No
5
6310
Aventura Founders Park
28,000
No
10
6322
Waterways Park Improvements
14,000
No
10
Arts & Cultural Center - 70 -575
6402
Computer Equipment <$5,000
6,500
Yes
4
6410
Equipment >$5,000
27,780
No
5
Non - Departmental - 90 -590
6999
Capital Reserve
16,378,324
N/A
WA
WA
N/A
N/A
Total Capital
$ 17,543,354
$
$
$
TRANSPORTATION
AND STREET MAINTENANCE FUND - 120
Community Services - 50 -541
6305
Road Resurfacing
$ 1,010,000
Yes
10
$
$
$
6307
Street Lighting Improv.
228,000
Yes
10
6341
Transportation System Improv.
300,000
Yes
10
6999
Capital Reserve
685,315
N/A
WA
WA
N/A
N/A
Total Capital
$ 2,223,315
$
$
$
CAPITAL
PROJECTS FUND - 392
Public Safety - 20- 521
6320
TVMS Upgrades
$ 1,200,000
No
15
$
$
$
6999
Capital Reserve
27,391
N/A
WA
WA
N/A
N/A
Community Services - 572
6325
NE 188th Street Park Improvements
130,000
No
WA
6999
Capital Reserve
923,433
N/A
WA
WA
N/A
N/A
Total Capital
$ 2,280,824
$
$
$
STORMWATER UTILITY FUND - 410
Community Services - 538
6306
Drainage Improvements
$ 850,000
Yes
10
$
$
$
6999
Capital Reserve
769,600
N/A
WA
WA
N/A
N/A
Total Capital
$ 1,619,600
$
- $
- $
Mr.
AV
GLOSSARY
4 -1
Account
A term used to identify an individual asset,
liability, expenditure control, revenue
control, encumbrance control or fund
balance.
Accounting System
The total structure of records and
procedures which discover, record,
classify, summarize and report
information on the financial position and
results of operations of the City or any of
its funds, fund types, balanced account
groups or organizational components.
Accrual Basis of Accounting
A method of accounting where revenues
are recorded when service is given and
expenses are recognized when the
benefit is received.
Actuary
A person that makes determinations of
required contributions to achieve future
funding levels that addresses risk and
time.
Ad Valorem Taxes
Taxes levied on all real and certain
personal property, tangible and intangible,
according to the property's assessed
valuation.
Adopted Budget
The proposed budget as initially formally
approved by the City Commission.
Amended Budget
The adopted budget as formally adjusted
by the City Commission.
Amortization
The reduction of debt through regular
payments of principal and interest
sufficient to retire the debt instrument at a
predetermined date known as maturity.
Appropriation
An authorization granted by the City
Commission to make expenditures and to
incur obligations for specific purposes. An
SPA
appropriation is limited in amount to the
time it may be expended.
Assessed Valuation
A valuation set upon real estate or other
property by the County Property
Appraiser and the State as a basis for
levying ad valorem taxes.
Assets
Cash, receivables or capital assets listed
within the balance sheet.
Balance Sheet
Basic financial statement that describes
the basis of accounting used in its
preparation and presentation of a
specified date in the City's assets,
liabilities and the remaining fund balance
or fund equity.
Balanced Budget
A budget in which current funds or
revenues equal planned expenditures.
Basis Point
Equal to 1/100 of 1 %. If interest rates rise
from 7.50% to 7.75 %, the difference is
referred to as an increase of 25 basis
points.
Bond
A written promise, generally under seal, to
pay a specified sum of money, called the
face value, at a fixed time in the future,
called the date of maturity and carrying
interest at a fixed rate, usually payable
periodically. Note: The difference between a
note and a bond is that the latter usually runs for
a longer period of time and requires greater
legal formality.
Bond Covenants
A legally enforceable promise made to the
bondholders from the issuer, generally in
relation to the funding source utilized for
repayment.
Bonded Debt
That portion of indebtedness represented
by outstanding bonds.
Budget
A financial operating plan that embodies
an estimate of proposed expenditures for
a given period (usually a single fiscal year)
and the proposed means of financing
them.
Budget Calendar
A schedule of key dates that the City
utilizes to prepare, adopt and administer
the budget.
Budget Message
A general discussion of the proposed
budget as presented in writing by the City
Manager to the City Commission.
Budgetary Control
The control or management of the City in
accordance with the approved budget for
the purpose of keeping expenditures
within the limitations of available
appropriations and available revenues.
Represents the level of control at which
expenditures may not exceed budget.
Any revisions that alter the total
expenditures of a department must be
approved by the City Commission.
Capital Budget
A plan of proposed capital outlays and the
means of financing them for the current
fiscal period.
Capital Construction Fund
A fund established to account for bond
proceeds and expenditures associated
with the purchase of properties to be to be
utilized for public parks, cultural center
and the permanent Government Center
and Police Station.
Capital Improvement Program (CIP)
A plan for capital expenditures to be
incurred each year over a five -year period
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
City is to have a part and specifies the full
resources estimated to be available to
finance the projected expenditures.
4 -3
Capital Outlays
Non - recurring expenditures of ar
infrequent or unusual nature which may
result in the acquisition /addition to the
City's fixed capital assets or infrastructure.
Capital Projects Fund
A fund established to account for impact
fees and other revenues specifically
earmarked for capital projects restricted
by City Ordinance or Commission Policy.
Carryover
An existing fund balance that is projected
to be available for use in the City's annual
budgeted expenditures.
Chart of Accounts
The classification system used by the City
to organize the accounting for various
funds.
Commercial Paper
An unsecured promissory note that is
issued for a specific amount, maturing on
a specific day. Normally, the maximum
maturity is 270 days, but the most
common length is 30 days.
Comprehensive Annual Financial
Report (CAFR)
This official annual report presents the
status of the City's finances in a
standardized format. The CAFR is
organized by fund and contains two (2)
basic types of information: a balance
sheet that compares assets with liabilities
and fund balance and an operating
statement that compares revenues and
expenditures.
Contingency
An appropriation of funds available to
cover unforeseen events that occur during
the fiscal year. These funds, if not used,
lapse at year -end. Note: This is not the
same as fund balance.
Current Assets
Assets that one can reasonably expect to
convert into cash, sell or be consumed
through operations within one (1) year.
Current Liabilities
Obligation whose liquidation is expected
to require the use of existing resources
classified as current assets or the creation
of other current liabilities.
Debt Service
The payment of principal and interest on
borrowed funds such as bonds.
Debt Service Fund
A fund established to finance and account
for the accumulation of resources for and
the payment of, general long -term debt
principal and interest. Note: This fund is
also referred to as a "Sinking Fund ".
Debt Service Requirements
The amounts of revenue which must be
provided for a debt service fund so that all
principal and interest payments can be
made in full and on schedule.
Defeasance
A provision that voids a bond when the
borrower puts cash in escrow via a
refunding bond issuance sufficient to
service the borrower's debt. When a
bond issue is defeased, the borrower sets
aside cash to pay off the bonds, therefore
the outstanding debt and cash offset each
other on the balance sheet and are
removed from the financial statements.
Depreciation
The decrease in the value of physical
assets due to their use and the passage
of time.
Encumbrances
Obligations in the form of purchase
orders, contracts or salary commitments
which are chargeable to an appropriation
and for which a part of the appropriation is
reserved. They cease to be
encumbrances when paid or when the
actual liability is set up.
Expenditures
For accrual basis accounts, this term
designates total charges incurred,
whether paid or unpaid, including
..
expenses, provision for debt service and
capital outlays. For cash basis accounts,
the term covers only actual disbursements
for these purposes. Note: Encumbrances are
not considered expenditures.
Expenses
Charges incurred, whether paid or unpaid,
for operation, maintenance and interest
and other charges which are presumed to
benefit the current fiscal period.
Fiscal Period
Any period at the end of which a
governmental unit determines its financial
condition and the results of its operations
and closes its books. Note: it is usually a
year, though not necessarily a calendar year.
Fiscal Year (FY)
Any period of 12 consecutive months to
which the annual budget applies and at
the end of which the City determines its
financial position and results of operations.
The City's fiscal year begins October 1St
and ends September 30t"
Fixed Assets
Land, buildings, machinery, furniture, or
other equipment that have a useful life of
more than one (1) year that cost more
than $5,000.
Franchise Fee
Charges to service providers for
exclusive /non - exclusive rights to operate
within municipal boundaries. Examples
include electric, gas, sanitation and
towing.
Full -Time Equivalent Position
A part -time position converted to the
decimal equivalent of a full -time position
based on 2,080 hours /year.
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 segregated for the
Fund Accounts
All accounts necessary to set forth the
financial operations and financial
condition of a fund.
Fund Balance
The excess of a fund's assets over its
liabilities and reserves. The City follows
GASB Statement No. 54, Fund Balance
Reporting and Governmental Fund Type
Definitions which requires that
governmental fund financial statements
present fund balances based on
classifications that comprise a hierarchy
that is based primarily on the extent to
which the City is bound to honor
constraints on the specific purposes for
which amounts in the respective
governmental funds can be spent.
The classifications used in the
governmental fund financial statements
are as follows:
Nonspendable: This classification
includes amounts that cannot be spent
because they are either (a) not in
spendable form or (b) are legally or
contractually required to be maintained
intact. "Not in spendable form" includes
items that are not expected to be
converted to cash (such as inventories and
prepaid amounts) and items such as long-
term amount of loans and notes
receivable, as well as property acquired
for resale. The corpus (or principal) of a
permanent fund is an example of an
amount that is legally or contractually
required to be maintained intact.
Restricted: This classification
includes amounts for which constraints
have been placed on the use of the
resources either (a) externally imposed by
creditors (such as through a debt covenant),
grantors, contributors, or laws or
regulations of other governments, or (b)
imposed by law through constitutional
provisions or enabling legislation.
Committed: This classification
includes amounts that can be used only
4 -5
for the specific purposes determined by a
formal action of the City Commission that
can, by adoption of an ordinance prior to
the end of the fiscal year, commit fund
balance. Once adopted, the limitation
imposed by the ordinance remains in
place until a similar action is taken (the
adoption of another ordinance) to remove or
revise the limitation. Resources
accumulated pursuant to stabilization
arrangements are reported in this
category.
Assigned: This classification
includes amounts that are constrained by
the City's intent to be used for a specific
purpose but are neither restricted nor
committed. The City Commission has by
resolution authorized the City Manager to
assign fund balance. The City
Commission may also assign fund
balance as it does when appropriating
fund balance to cover a gap between
estimated revenue and appropriations in
the subsequent year's budget. Unlike
commitments, assignments generally can
only exist temporarily. In other words, an
additional action does not normally have
to be taken for the removal of an
assignment. Conversely, as discussed
above, an additional action is essential to
either remove or revise a commitment.
Unassigned: This classification
includes the residual fund balance for the
General Fund. This classification
represents fund balance that has not been
assigned to other funds and that has not
been restricted, committed, or assigned to
specific purposes within the General
Fund. Unassigned fund balance may also
include negative balances for any
governmental fund if expenditures exceed
amounts restricted, committed or
assigned for those specific purposes.
General Fund
The fund that is available for any legal
authorized purpose and which is therefore
used to account for all revenues and all
activities except those required to be
accounted for in another fund. Note: The
General Fund is used to finance the City's
ordinary operations.
Goal
A statement of broad direction, purpose or
intent based on the needs of the
community. A goal is general and
timeless; that is, it is not concerned with a
specific achievement in a given period.
Grant
A contribution by
unit to another.
usually made to <
specified function
sometimes also
purposes.
one (1) governmental
The contribution is
aid in the support of a
(e.g., education), but is
made for general
Income
This term is used in accounting for
governmental enterprises and represents
the excess of the revenues earned over
the expenses incurred in carrying on
particular phases of an enterprise's
activities. As indicated elsewhere, the
excess of the total revenues over the total
expenses of the utility for a particular
accounting period is called "net income ".
Infrastructure
Public domain fixed assets including
roads, bridges, curbs, gutters, sidewalks,
drainage systems, lighting systems and
other items that have value only to the
City.
Interest Income
Revenue generated through the
investment of fund balances.
Interfund Transfers
Administrative fees charged to other City
funds for the provision of administration
and other City services.
Intergovernmental Revenue
Revenue received from or through the
Federal, State or County government,
including State Revenue Sharing,
Alcoholic Beverage Tax, Sales Tax and
Gasoline Taxes.
Inventory
A detailed list showing quantities,
descriptions, property values, units of
measure and unit prices. Note: The term is
often confined to consumable supplies but may
also cover fixed assets.
Liabilities
Debts or obligations owed by one (1)
entity to another entity payable in money,
goods or services.
Mill
A taxation unit equal to $1 of tax
obligation for every $1,000 of assessed
property value.
Millage
The total tax obligation per $1,000 of
assessed property value.
Mission Statement
The statement that identifies the particular
purpose and function of a department.
Net Position
Excess of the City's assets and deferred
outflows over its liabilities.
Non - Departmental
Activities, revenues and expenditures that
are not assigned to a department.
Objective
Something to be accomplished in specific,
well- defined and measurable terms and
that is achievable within a specific time
frame.
Operating Budget
A budget for general revenues and
expenditures such as salaries, utilities and
supplies.
Ordinance
A formal legislative enactment by the
governing board of a municipality.
Pay -as- You -Go Financing
A method of paying for capital projects
that relies on current tax and grant
revenues rather than on debt.
Performance Budget
A budget wherein expenditures are based
primarily upon measurable performance
of activities and work programs.
Performance Workload Indicators
Data collected to determine how effective
and /or efficient a program is in achieving
its objectives.
Police Education Fund
A special revenue fund used to account
for revenues pursuant to Florida Statute
943.25 which allows municipalities to
collect two dollars ($2.00) from each
traffic citation for the purpose of criminal
justice education and training for police
officers.
Police Offduty Services Fund
A special revenue fund used to account
for revenues and expenditures associated
with services provided by off duty police
officers in private customer details to the
various businesses and condominium
associations.
Property Tax
A tax levied on the assessed value of real
and personal property. This tax is also
known as ad valorem tax.
Proprietary Fund
Enterprise and internal service funds that
are similar to corporate funds, in that they
are related to assets, liabilities, equities,
revenues, expenses and transfers
determined by business or quasi- business
activities. Note: An example of this type of
fund is the Stormwater Utility Fund.
Reserves
The City's current year budgeted funds
that are not planned to be expended.
These reserves may "carryover" into the
available fund balance of subsequent
years.
Resolution
A legislative act by the City with less legal
formality than an ordinance.
4 -7
Revenues
Increases in governmental fund type net
current assets from other than
expenditure refunds and residual equity
transfers.
Rolled -Back Rate
The operating millage rate required to
raise the same ad valorem tax revenues
as were levied in a prior year, exclusive of
new construction, additions to structures,
deletions and property added (e.g.,
annexations).
Sales Tax
Tax imposed on the purchase of goods
and services.
Special Revenue Fund
A fund used to account for the proceeds
of specific revenue sources that are
legally restricted to expenditure for
specified purposes.
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.
Taxable Value
The assessed value less homestead and
other exemptions, if applicable.
Taxes
Compulsory charges levied by a
government for the purpose of financing
services performed for the common
benefit. This term does not include
specific charges made against particular
persons or property for current or
Transportation and Street Maintenance
Fund
A special revenue fund to account for
restricted revenues and expenditures
which by Florida Statutes are designated
for street maintenance and construction
costs.
Trust and Agency Funds
These funds are used to account for
assets held by the City in a trustee
capacity or as an agent for individuals,
private organizations, other governments
and /or other funds.
Truth in Millage (TRIM)
The Florida Truth in Millage Act ( "TRIM ")
serves to formalize the property tax
levying process by requiring a specific
method of tax rate calculation form of
notice, public hearing requirements and
advertisement specifications prior to the
adoption of a budget tax rate.
The effect of TRIM is to inform taxpayers
that their property taxes are changing (up
or down), the cause (a change in the assessed
value of their property and /or an increase in the
proposed spending level) and how the
proposed new tax rate compares to the
rate that would generate the same
property tax dollars as the current year
(the "rolled- back" rate).
Unencumbered
The portion of an allotment not yet
expended or encumbered.
Useful Life
The period of time that a fixed asset is
expected to operate. This can refer to a
budgeted period of time for an equipment
class or the actual amount of time for a
particular item.
User Charges or Fees
The payment of a fee for direct receipt of
public service by the party benefiting from
the service.
Utility Service Tax
Taxes levied on consumer consumption of
utility services provided in the City. The
tax is levied as a percentage of gross
receipts.
911 Fund
This fund is used to account for revenues
and expenditures specifically earmarked
for the City's emergency 911 system in
accordance with Florida Statutes 365.172.
The funds may be used to provide
HK
emergency dispatch systems, training,
communication, maintenance and repairs
and related capital outlay purchases. The
fund offsets a portion of the emergency
911 operations.
�+ l
SOP
FLO
}
� � M
a
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
TO: City Commission
FROM
MEMORANDUM
Eric M. Soroka, ICMA -CM
DATE: July 7, 2014
SUBJECT
Resolution Establishing
age Rate 2014/15 Fiscal Year
July 11, 2014 City Commission Meeting Agenda Item
RECOMMENDATION
It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal
year 2014/15. This rate includes no increase. This will generate $13,764,950 based on
an assessed value of $8,394,311,130. This is $996,797 more than the previous year.
BACKGROUND
Attached hereto is a Resolution that establishes the proposed millage rate for the
2014/15 fiscal year and public hearing dates. State statutes require the City to
establish a tentative millage rate and the first public hearing date that will be transmitted
to the County Property Appraisal Department. The County Property Appraiser issues a
notice to all property owners in the City. The notice includes the proposed tax rates and
public hearing dates for all government agencies imposing ad valorem taxes.
A detail discussion of the requirements for setting the millage rate is contained in the
memorandum attached hereto from our Finance Director.
If you have any questions, please feel free to contact me.
EMS /act
Attachment
CITY OF AVENTURA
FINANCE DEPARTMENT
MEMORANDUM
TO: Eric M. Soroka, City Manager, ICMA -CM ,
FROM: Brian K. Raducci, Finance Director
DATE: July 1, 2014
SUBJECT: Certification of Taxable Value /Public Hearing Dates
DR-420 Certification of Taxable Value and Millage Rates
On June 30, 2014, we received the 2014 Certification of Taxable Value — DR -420 (the
"DR -420" included as Exhibit 1) from the Miami -Dade County Property Appraiser. On line 4
of the DR -420, the City's taxable value of $8,394,311,130 is reported. This value is
approximately $42.3M higher than the estimated $8,352,000,000 that was tentatively
reported to us on June 1, 2014 and nearly $608M or 7.81% higher than the
$7,786,432,398 which was reported to us last year at this time.
The DR -420 includes a breakdown of the change in taxable value as follows:
New Construction - $104,081,513 (line 5) represents the increase in taxable value for
properties that came on line between January 1 and December 31, 2014.
Existing Property - $730,380,714 (9.66 %) represents the increase in taxable value of
existing property, [$8,290,229,617 (line 6) minus $7,559,848,903 (line 7) of the form] and
appears to indicate that we are continuing to show signs of recovery.
The purpose of the DR -420 is for a taxing authority to calculate its "rolled -back rate."
Section 200.065 (1) of the Florida Statutes, defines the rolled -back rate as "...a millage
rate which, exclusive of new construction, additions to structures, deletions, increases in the
value of improvements that have undergone a substantial rehabilitation..., will provide the same
ad valorem tax revenue for each taxing authority as was levied during the prior year..."
The City's rolled -back rate for 2014 (FY 2014/15) is 1.5740 (line 16) of the DR -420 and
is lower than the City's current millage rate of 1.7261. This rate is important because if
we levy any rate above it, the City will be required to place a quarter page ad in the
newspaper before the second public hearing on the budget and tax rate in September
which is titled "NOTICE OF PROPOSED TAX INCREASE" and would also be required
to include the statement that the proposed rate exceeds the rolled back rate by 9.66% in
the ordinance adopting the millage rate which will be read at the two (2) public hearings
in September.
DR- 420MM -P Maximum Millage Levy Calculation Preliminary Disclosure
In addition, we must prepare the DR- 420MM -P (Exhibit II) to determine what other
millage rates the City could adopt and by what level of Commission approval. For
example:
A.) Majority Vote (4 of 7 Commissioners) — a millage rate of 1.9358 mills (line 13 of the DR- 420MM-
P) could be adopted
B.) Two - thirds Vote (5 of 7 Commissioners) — a millage rate of 2.1294 mills (line 14 of the DR-
420MM-P) could be adopted
In accordance with your recommendation to not increase the millage rate, the proposed
millage rate of 1.7261 mills has been utilized in preparing our FY 2014/15 Budget. This
rate will require a majority vote of the City Commission to adopt. After a 5% reduction
to cover early payment discounts of up to 4 %, plus 1 % for uncollectibility, the proposed
millage rate will generate the $13,764,950 of ad valorem taxes reflected on page 2 -10 of
the budget document. You will note that this amount is nearly $997,000 more than the
$12,768,153 budgeted last year based on the same rate of 1.7261 mills. By
comparison, if the roll -back rate of 1.5740 were adopted, the City would generate
$12,552,014 in ad valorem taxes, for a difference of $1,212,936 $13,764,950 —
$12,552,014).
Public Hearing Dates
Since we received the certification on June 30, state law requires us to hold two (2)
public hearings (between September 3`d and October 8th) that cannot conflict with any of the
following dates:
Miami -Dade County — public hearings are scheduled for September 4th and September 18`h
Miami -Dade County School Board — a public hearing is scheduled for September 3`d
As a result, the following dates are recommended for the City's public hearings:
First public hearing 6:00 P.M., Monday, September 8th
Second public hearing 6:00 P.M., Wednesday, September 17th
Since we need to include the date of the first meeting on our submitted DR -420, we
need to have a commitment from the Mayor and Commission by no later than the July
11th budget review meeting.
The information contained in the preceding paragraphs is based on my review of the
Florida Department of Revenue's Instruction Manual for TRIM Compliance. Please let
me know if you have any questions or comments pertaining to this memorandum.
I%
Year: 2014
Exhibit I
Principal Authority:
CITY OF AVENTURA
Fteset Form
a
1.
DR-420
l
CERTIFICATION OF TAXABLE VALUE R. 5/12
i
Rule 12D- 16.002
DEPARTMENT
Of REVENUE
Florida Administrative Code
3.
Effective 11/12
Year: 2014
County: MIAMI -DADE
Principal Authority:
CITY OF AVENTURA
Taxing Authority:
CITY OF AVENTURA
SECTION 1: COMPLETED BY PROPERTY APPRAISER
1.
Current year taxable value of real property for operating purposes
$ 8,195,629,273
(1)
2.
Current year taxable value of personal property for operating purposes
$ 197,621,619
(2)
3.
Current year taxable value of centrally assessed property for operating purposes
$ 1,060,238
(3)
4.
Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3)
$ 8,394,311,130
(4)
5.
Current year net new taxable value (Add new construction, additions, rehabilitative
improvements increasing assessed value by at least 100 %, annexations, and tangible
personal property value over 115% of the previous year's value. Subtract deletions.)
$ 104,081,513
(5)
6.
Current year adjusted taxable value (Line 4 minus Line 5)
$ 8,290,229,617
(6)
7.
Prior year FINAL gross taxable value from prior year applicable Form DR -403 series
$ 7,559,848,903
(7)
8
Does the taxing authority include tax increment financing areas? If yes, enter number
of worksheets (DR- 420TIF) attached. If none, enter 0
YES
NO
Number
(8)
9.
Does the taxing authority levy a voted debt service millage or a millage voted for 2
years or less under s. 9(b), Article VII, State Constitution? If yes, enter the number of
DR- 420DEBT, Certification of Voted Debt Milloge forms attached. If none, enter 0
YES
NO
Number
0
(9)
Property Appraiser Certification
I certify the taxable values above are correct to the best of my knowledge.
SIGN
HERE
Signature of Property Appraiser :
Electronically Certified by Property Appraiser
Date
6/30/2014 5:03 PM
SECTION II : COMPLETED BY TAXING AUTHORITY
If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and
possibly lose its millage levy privilege for the tax year. If any line is not applicable, enter -0 -.
10.
Prior year operating millage levy (If prior year millage was adjusted then use adjusted
millage from Form DR -422)
1.7261 per $1,000
(10)
11.
Prior year ad valorem proceeds (Line 7 multiplied by Line 10, divided by 1,000)
$ 13,049,055
01)
12
Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a
dedicated increment value (Sum of either Lines 6c or Line 7o for all DR- 420TIFforms)
$ 0
(12)
13.
Adjusted prior year ad valorem proceeds (Line 11 minus Line 12)
$ 13,049,055
(13)
14.
Dedicated increment value, if any (Sum of either Line 6b or Line 7e for all DR- 420TIFforms)
$ 0
(14)
15.
Adjusted current year taxable value (Line 6 minus Line 14)
$ 8,290,229,617
(15)
16.
Current year rolled -back rate (Line 13 divided by Line 15, multiplied by 1,000)
1.5740 per $1000
(16)
17.
Current year proposed operating millage rate
1.7261 per $1000
(17)
18
Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4, divided
by 1,000)
14,489,420
$
(18)
Continued on page 2
DR -420
R. 5/12
Paqe 2
Instructions on page 3
TYPE of principal authority (check one) ❑ County ❑ Independent Special District
19.
(19)
❑✓ Municipality ❑ Water Management District
Applicable taxing authority (check one) Principal Authority El Dependent Special District
20.
(20)
❑ MSTU ❑ Water Management District Basin
21.
Is millage levied in more than one county? (check one) ❑ Yes ❑✓ No
(21)
DEPENDENT SPECIAL DISTRICTS AND MSTUs
STOP HERE - 4N AND SUBMIT
22
Enter the total adjusted prior year ad valorem proceeds of the principal authority, all
dependent special districts, and MSTUs levying a millage. (The sum of Line 13 from all DR -420
$ 13,049,055
(22)
forms)
23•
Current year aggregate rolled -back rate (Line 22 divided by Line 15, multiplied by 1,000)
1.5740 per $1,000
(23)
24•
Current year aggregate rolled -back taxes (Line 4 multiplied by Line 23, divided by 1,000)
$ 13,212,646
(24)
Enter total of all operating ad valorem taxes proposed to be levied by the principal
25•
taxing authority, all dependent districts, and MSTUs, if any. (The sum of Line 18 from all
$ 14,489,420
(25)
DR -420 forms)
26
Current year proposed aggregate millage rate (Line 25 divided by Line 4, multiplied
per $1,000
(26)
by 1,000)
1.7261
27.
Current year proposed rate as a percent change of rolled -back rate (Line 26 divided by
%
(27)
Line 23, MMUS 7, multiplied by 100)
9.66
First public
Date :
Time:
Place:
budget hearing
9/8/2014
6:00 PM
19200 W. Country Club Drive
Aventura, FL 33180 Phone: (305) 466 -8920
1 certify the millages and rates are correct to the best of my knowledge.
Taxing Authority Certification
The millages comply with the provisions of s. 200.065 and the provisions of
either s. 200.071 or s. 200.081, F.S.
S
I
Signature of Chief Administrative Officer :
Date
G
N
Title :
Contact Name and Contact Title:
BRIAN K. RADUCCI, FINANCE DIRECTOR
H
ERIC M. SOROKA, CITY MANAGER
E
Mailing Address:
Physical Address:
R
19200 W. COUNTRY CLUB DRIVE
19200 W. COUNTRY CLUB DRIVE
E
City, State, Zip:
Phone Number:
Fax Number
AVENTURA,FL33180
(305) 466 -8920
(305) 466 -8939
Instructions on page 3
MAXIMUM MILLAGE LEVY CALCULATION
p� PRELIMINARY DISCLOSURE
a WVtNuE For municipal governments, counties, and special districts
Exhibit II
DR- 420MM -P
R 5/12
Rule 1213- 16.002
Florida Administrative Code
Effective 11/12
Year: 2014
County: MIAMI -DADE
Principal Authority:
CITY OF AVENTURA
Taxing Authority:
CITY OF AVENTURA
1'
Ils your taxing authority a municipality or independent special district that has levied ad
valorem taxes for less than 5 years?
Yes
✓ No
(1)
IF YES, STOP HERE. SIGN AND SUBMIT. You are not subject to a mNlage limitatlon.
2.
Current year rolled -back rate from Current Year Form DR -420, Line 16
1.5740 per $1,000
(2)
3.
Prior year maximum millage rate with a majority vote from 2013 Form DR- 420MM, Line 13
2.0580 per $1,000
(3)
4.
Prior year operating millage rate from Current Year Form DR -420, Line 10
1.7261 per $1,00�0r
(4)
Adjust rolled -back rate based on prior year majority -vote maximum millage rate
5.
Prior year final gross taxable value from Current Year Form DR-420, Line 7
$ 7,559,848,903
(5)
6.
Prior year maximum ad valorem proceeds with majority vote
(Une 3 multiplied by Line 5 divided by 1,000)
$ 15,558,169
(6)
7'
Amount, if any, paid or applied in prior year as a consequence of an obligation
measured by a dedicated increment value from Current Year Form DR-420 Line 12
$ 0
(7)
8.
Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7)
$ 15,558,169
(8)
9.
Adjusted current year taxable value from Current Year form DR-420 Line 15
$ 8,290,229,617
(9)
10.
Adjusted current year rolled -back rate (Line 8 divided by Line 9, multiplied by 1,000)
1.8767 per $1,000
(10)
Calculate maximum millage levy
11
Rolled -back rate to be used for maximum millage levy calculation
(Enter line 10 if adjusted or else enter Line 1)
1 8767 per $1,000
(11)
12.
Adjustment for change in per capita Florida personal income (See Line 11 Instructions)
1.0315
(12)
13.
Majority vote maximum millage rate allowed (Line 11 multiplied by Line 11)
1.9358 per $1,000
(13) !,
14.
Two-thirds vote maximum millage rate allowed (Multiply Une 13 by;. 10)
2.1294 per $1,000
(14)
15.
Current year proposed millage rate
1,7261 per $1,000
(15)
16.
Minimum vote required to levy proposed millage: (Check one)
(16)
a. Majority vote of the governing body: Check here if line 15 is less than or equal to Line 13. The maximum millage rate is equal
to the majority vote maximum rate. Enter Line 13 on Line 17.
❑b. Two-thirds vote of governing body: Check here if Line 15 is less than or equal to Line 14, but greater than Line 13. The
maximum millage rate is equal to proposed rate. Enter Line 15 on Line 17.
❑c. Unanimous vote of the governing body, or 3/4 vote if nine members or more: Check here if Line 15 is greater than Line 14.
The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
d. Referendum: The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
17
The selection on Line 16 allows a maximum millage rate of
(Enter rate indicated by choke on Line 16)
1.9358 per $1,000
(17)
18.
Current year gross taxable value from Current Year Form DR -420, Line 4
$ 8,394,311,130
(18)
Continued on page 2
Taxing Authority:
DR -420MM =P
CITY OF AVENTURA
R. 5/12
Page 2
19.
Current year proposed taxes (Line 15 multiplied by Line 18, divided by 1,000)
$ 14,489,420 (19)
20.
Total taxes levied at the maximum millage rate (Une 17 multiplied by Line 18, divided by
1,000)
$ 16,249,707 (20)
21.
Enter the current year proposed taxes of all dependent special districts & MSTUs levying
a millage. (The sum of all Lines 19 from each district's Form DR- 420MM -P)
5 0
(21)
22.
Total current year proposed taxes (Une 19 plus Line 21)
$ 14,489,420
(22)
Total Maximum Taxes
23
Enter the taxes at the maximum millage of all dependent special districts & MSTUs
$ 0
(23)
levying a millage (The sum ofal/ Unes 20 from each district's form DR- 420MM -P)
24.
Total taxes at maximum millage rate (Une20pius Line 23)
$ 16,249,707
(24)
Total Maximum Venus Total Taxes Levied
25.
Are total current year proposed taxes on Line 22 equal to or less than total taxes at the
Q YES NO
(25)
maximum millage rate on Line 24? (Check one)
I certify the millages and rates are correct to the best of my knowledge. The millages
Taxing Authority Certification
comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s.
S
200.081, F.S.
1
Signature of Chief Administrative Officer:
Date:
G
N
Title:
Contact Name and Contact Title:
H
ERIC M. SOROKA, CITY MANAGER
BRIAN K. RADUCCI, FINANCE DIRECTOR
E
R
Mailing Address:
Physical Address:
E
19200 W. COUNTRY CLUB DRIVE
19200 W. COUNTRY CLUB DRIVE
City, State, Zip:
Phone Number:
Fax Number:
AVENTURA, FL 33180
(305) 466 -8920
(305) 466 -8939
Complete and submit this form DR420MM -P, Maximum Millage Levy Calculation- Preliminary Disclosure, to
your property appraiser with the Mrm DR -420, Certification of Taxable Value.
Instructions on page 3
RESOLUTION NO. 2014-
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, ESTABLISHING A PROPOSED
MILLAGE RATE FOR THE 2014/2015 FISCAL YEAR;
PROVIDING FOR THE DATE, TIME AND PLACE OF THE
PUBLIC HEARING TO CONSIDER THE PROPOSED MILLAGE
RATE AND TENTATIVE BUDGET; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, Chapter 200, Florida Statutes, Determination of Millage, sets forth
the procedures that must be followed in establishing a millage rate and adopting an
annual budget; and
WHEREAS, the Miami Dade County Property Appraiser has certified the taxable
value of property within the City of Aventura, as required by Chapter 200, Section
200.065(1) and Chapter 193, Section 193.023, Florida Statutes; and
WHEREAS, pursuant to Chapter 200, Section 200.065(2)(b), the City of
Aventura is required to establish its proposed millage rate and the date, time and place
that the public hearing will be held to consider the proposed millage rate and tentative
budget.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Resolution No. 2014-_
Page 2
Section 1. The following is hereby established as the proposed millage rate for
the 2014/2015 fiscal year: 1.7261 per $1,000.00 of taxable assessed value.
Section 2. September 8, 2014 is hereby established as the date for a public
hearing on the tentative budget and proposed millage rate, to be held at 6 p.m. at the
Aventura Government Center, 19200 West Country Club Drive, Aventura, Florida.
Section 3. The City Clerk be and is hereby authorized and directed to place all
necessary advertisements in accordance with Chapter 200, Florida Statutes, the Truth
in Millage (TRIM) Bill.
Section 4. This Resolution shall become effective immediately upon its
adoption.
The foregoing resolution was offered by Commissioner , who moved its
adoption. The motion was seconded by Commissioner , upon being put to a vote,
the vote was as follows:
Commissioner Enbar Cohen _
Commissioner Teri Holzberg
Commissioner Michael Stern _
Commissioner Howard Weinberg _
Commissioner Luz Urbaez Weinberg
Vice Mayor Billy Joel _
Mayor Susan Gottlieb
Resolution No. 2014-_
Page 3
PASSED AND ADOPTED this 11th day of July, 2014.
Susan Gottlieb, Mayor
Attest:
Teresa M. Soroka, MMC
City Clerk
Approved as to Form and Legal Sufficiency:
City Attorney
CITY OF "ENTURA
OFFICE OF THE CITY CLERK
MEMORANDUM
TO: City Commission
FROM: Teresa M. Soroka, MMC, i y Clerk
DATE: July 7, 2014
SUBJECT: City Clerk Selection Process - Interviews
July 11, 2014 City Commission Meeting Agenda Item 3
Background
We received a total of thirteen applications for the position of City Clerk advertised
through the month of June. Out of the applications received, only four have experience
in a Florida City Clerk's office and out of those, only two meet all of the criteria required.
Those two candidates are currently serving as the Village Clerk in their respective
Miami -Dade County municipalities, as follows:
Ellisa Horvath, MMC - currently the Village Clerk of Bal Harbour Village. She has
worked in the Clerk's office in Bal Harbour for over 18 years. She has the required
CMC certification and the preferred Master Municipal Clerk (MMC) certification. In
addition, Ellisa has an AA degree in business management from Broward Community
College and further college studies not related to local government.
Barbara Estep, MMC - currently the Village Clerk of Miami Shores Village. She has
worked in the Clerk's office in Miami Shores for over 19 years. She has the required
CMC certification and the preferred Master Municipal Clerk (MMC) certification.
Recommendation
My recommendation, and that of the other members of the Committee including Guido
Inguanzo, CMC, Pinecrest City Clerk, and Gladys Carcamo, Human Resources
Manager, is that you interview these two candidates, immediately followed by
discussion and possible motion for selection, contingent on the City's background
check, and negotiation of salary and benefits.
Again, I would suggest that the starting date for the new City Clerk be mid - October so
that she will be involved in the November municipal election and that will provide time
for me to work with her and introduce her to the City of Aventura policies and
procedures, and appropriate time for her to submit her resignation of her current
position.
4'_ t t t
CITY OF AVENTURA
19200 W. COUNTRY CLUB DRIVE RECEIVED
AVENTURA, FLORIDA 33180
(305) ass -MM JUN o 9 2014
HUMAN RESOURCES
APPLICATION FOR EMPLOYMENT
The City of Aventura is committed to providing quality and responsive services to its residente and expects all employees to be highly
motivated and dedicated In order for the organization to perform its mission.
nM Equal OPPwhmEy
INSTRUCTIONS: Mae print In Ink or type aN kda ntetlorr. The application must be filled out accurately and completely. Answer
all questions. Do not leave an Item blank. If an Ism does not apply, write N/A (not applicable). If you need additional space to answer
a question fully, you may use full sheets of paper that are the same size as this page. On each additional page, be sure to Include your
name and position title. Attach copies of documents or certificates as requested. AN materials submitted become the property of the
City and will riot be returned. Nothing can be added to your application after the announcement period has closed. AN statements -
made on the application are subject to verification. Exaggerated, false, or misleading statements may be cause for rejection of the
application and/or termination of employment.
1. NAME
Last Name Fiat M
tSTE P
Email Address: s. POSITION APPLYING FOR
Rcb &sty c ao I cotA C ckf`i.
4. TODAY'S DATE 5. WHEN AVAILABLE /� TO Wow
pecembu 1, aQ (4 _&erns Wert Wommide
T. APPLYING FOR tf you ft**s assletenco with teefto due
Fue erne _ Pen time to dleaMllttr, phase now orrr elsff.
CHECK ALL RESPONSES THAT APPLY
S. NOME TELEPHONE NUMBER S. DRIVER'S LICENSE:
Area Code I Number pe you have a valid ecema? -&- Yee _ No
5 Umfoe TV": mops sw ax class t
OTHER TELEPHONE NUMBER EndorsomeM Cods I (;
Area Code I Number
Sq j
10. PRESENT ADDRESS
I
How "have you Nved ek present sddr ? Years _A�j_ Months a
11. PREVIOUS ADDRESS
Street Address
3'&33 4C[Ck W ��re
city �{o� (�{woo-d . state up Lode
f-1- 33041
IHow long have you lived at this address? Years 6 Morphs 3 I
■
Street Address
95%s uiQMft IWS isle.
City s
state z
zip Code
How "have you Nved ek present sddr ? Years _A�j_ Months a
11. PREVIOUS ADDRESS
Street Address
3'&33 4C[Ck W ��re
city �{o� (�{woo-d . state up Lode
f-1- 33041
IHow long have you lived at this address? Years 6 Morphs 3 I
■
IHow long have you lived at this address? Years 6 Morphs 3 I
■
12. Ift"TiON AND SPECIAL TRAINiNO
Circle highest grade 1 2 3 4 5 B 7 8 9 10 11 12
High School Diploma (Check): ✓ Yes No If yes, date received: S
(NOrrh) (Yew)
Equivalency — GED (Check): Yes (( No j ��11 If yes, date received* L 1
Name and location of last HIGH SCHOOL attended <l��rlt, �� 4i Gi1A �f! 4m i-V" (' �-
Totel ueree AUe11ee0 r rMontllt SubJecr t�atban I Pattrtent IntbrnreUon
Name and Lowtlon
IWt•tVaft•s q��►.w��N-�.►'1��N�rl�i���):���I�J�ILL7 a1. ;�
a 0 � m_�&. ,-
List Collspss and Unhrenf les Attended flelow:
Dates Attended Credit Hour* Grade MOOdMhw DqF"
Name and Location From o r Revolved
APotnt Field Prognsm Dqp"
C4- �f z3 1047 $a 3 .611 19
13. EMPLOYMENT RECORD - List all Jobs held in the last TEN years and any other jobs relevant to the position for which you are applying.
Major changes in duties or job titles with the same employer should be listed as sepa rate jobs. Start with your PRESENT or MOST RECENT
position and work back. BE SPECIFIC — all or part of your rating may depend on the Information you provide. If additional space is needed,
ifiease use continuation sheet. Periods of unemployment should be listed separately in Sedan 14. NOTE: We may contact previous
employers to verify your descriptions of past dirties.
May we contact your present employer regarding your record of employment? Yes No ✓
LLk1%0- .Y - *- . 1" t•1 , r
From
To
I Total
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Mo.
Yr.
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Address: 100S(i UF _A
Telephone Number 7 y, S --
Your Job Title:
rwuna per weak !tc I Supervisors Name end Tide: iA ftjAM yx I ut11Q*. �1P�
Starting Salary $ i� par Reason for Leaving Position:
T
Last Salary $ per
Specific Duties:
Number of employees supervised (if applicable): �Gh� p+�CS2H
F
I
To
A
Total
Tina
Mo.
Yr.
Mo.
Yr.
Yra.
Mths.
0k
9k(
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Hours per week
Starting Salary $%1.50 per _
Last Salary S ') S per
r
Number of employees supervised (if applicable):
Employer: V r l QItM 1)
Address: WSU 111E
Telephone Number-
Your Job Till*:
Supervisor's Name and Title:
Reason for Leaving Position:
From
I To
TOW
TMs
Mo.
Yr. Mo.
Yr
Yes.
Mtlrs
Hours per week
Starting Salary
Last Salary
$ per
S per
Specific owes:
Nunber of employees supervised (It applicable):
Job 4 Previous Jo
From I Total TI
Mo. Yr. Mo. Yr. Yea. Mtlra.
Hours per week
Starting Salary S per
Last Salary $ per
Specific Duties:
Employer.
Address:
Telephone Number:
Yow Job Title:
Supervisors Nano and Tide:
Reason for Leaving Position:
Employer:
Address:
Telephone Number:
Your Job Tltls:
Supervisors Name and Title:
Reason for Leaving Poeition:
Number of employees supervised (if applicable):
14. LIST ANY RELEVANT VOLUNTEER WORK AND ALL PERIODS OF tM MPLOYMEFR DURMRi
Description of Activities; or Volunteer Work
sfff
10 YEARS.
15. SPECIFIC SKILLS —List below "Job Number Imm your Ernpbyrrttmt Flecoid (Section 13) and total number of., a 0 s d in
skitil'uNy operating the equ�rrrertt ilstctAor toW nanlnerd mort0ls of subsisrMld eo�erienoe h aeA(s), Uede(s), ari�echriical prMeasiori(s).
No. of Job I List Of 01800 No. d Job Uat d All No. d Job List d Craft Tmdea
MM& No. k Rshftd Eaulomsni Ouareead MIM. No. Other EayabatarK OoaraMd Mltte. No. & Technical ProNaalons
16. List membership(s) in proftsslonsl, job -rNa»d orWh ftrw: Q ear, & SPe (jgO1cyseA cesrrmt .
17. List any alive profeaetonal, technical, occupational licenses or owdlicases and n>gtatrations you now hold: N 1 A
1L Lint awar W isdons, or other nition received for o Ing achievement In sch 1, MUM 9Wvb�a�,�your work. or
civic duties: ��Of1aCi nssOc. a C., h4 a� t-riLS NCI tAyAr� WJW1eiDw _MPV3 7 4a,u .i.
19. VETERAN PREFERENCE: Are you claiming veteran's preference? Yes No V
If yes, please cromrplete the Veteran's Employment Preference Form.
Also, please submit a copy of you OD214 showing dates of entry and separattan, and if disabisd, proof of current receipt of clsabiitly benefits
WNLY 41r aSpliC on•
Are you or have you ever been employed by the State of Florida or am of its Cornice, Cites, eta? Yes No
20. Have you ever worked for the City of AvanWts?
No V Yes _
If yes, please give date(s) of employment:
21. Are you related to or is any memhsr of yow
household employed by the City of Aventura?
No V Yes If yes, pease pin the peraan's:
Name
Relationship to you:
22. Since your 18th birthday have you been CONVICTED of ANY violation of the low, other than minor trofffc nil as or p' I FI NOLO
CONTENDERE to criminal charges, even If adjudication was withheld? No Yes if yes. piano give:
Nature of offense:
Name and location of cam:
Disposition of case:
NOTE_ A conviction does not automaticity mean you cannot be employed by the City of Aventum.
The nature of the offense. Crow buss ago it occurred, etc. are given conekbraticn.
23. lbw did you team snout the position for which you are applying? — CW* ft response that applies.
Date:
Newspaper ad VIM to Personnel Division Florida State Employment Agency
City Employee Personnel Counselor Recruiting Program — Career Day
t#gh School CoWgs C unallo pr (please specify)
Other Sauce (please specify) C LTU a4P -WyC. SS06QLk\! � Professional Journal
24. REFERENCES: list three (3) personal references who are not relatives or former employers.
Name and Occupation
Address
Tslsphons No.
Mare
Known
Rice Soy 04M
PMO vne
-CaTsia
3o- 3ya -a3oo
lo
SE Ka
33 3t
ftOAU(d 0044
CvA,Ar,e- s�vpr.G 'D%tfe c6f
aq q o 5. -5 WaU
18
TrM,kA Wk Mss&
G� W Clem.
36a441-733a
g
GIRS J0&e-
ItAPORTANT: Employment is subject to verification of an applbant's background. Persons selected for employment must (1) prawn a valid
social security card (2) tats a Loyalty Oath, as per FiorWa Statute. Seotion 878.08 and, (9) subsequent to an offer of wrrployment, pas a
medical axaminstbn by City appointed physician. The medical exombMitlon may Inchrde testing for current uss of drugs andfor controlled
substances. If traps of drops or oontroded substances we present In a candldssa's blood, urine or hair and have NOT been obb led and
taken as directed by a avid prescription, the esndidsts WILL NOT be given further consideration under rite present announcement for this
Wssification. Addltioneft, V* qty of Aventure is required by federal law to vsrlfy having seen documents, which the applicant must provide
as part of employment processing, that show the applicant's Identity and right to work M the United Stabs.
APPLICANT: PLEASE READ THIS STATEMENT CAREFULLY BEFORE SIGNffrtG BELOW.
I hereby csrtity that each response on this application and all o8uer Inlormallon I have furnished In applying for employment with the City of Avsnturs is
true and correct. I understand tit any incorrect, Incomplete, or false statement or information t have furnished may subject me to disquelincetion in an
examination or to discharge at any tine. Subsequent to an after of employment, I give my voluntary consent to be medically examined and to provide a
sample of my blood. urine. or hair which may be tested for recent use of drugs and/or controlled substances. Further. I release the City of Aventura, its
officers, agents, and employees from any #abil/it�y wh in connection with such a medical examination or the use of the test results therefrom.
U
Signature of Applicant �ai�Q MW Date 6/6/ It/
Barbara A. Estep
958 Nautilus Isle
Dania Beach, FL 33004
June 6, 2014
Human Resources Department
City of Aventura
19200 W. Country Club Drive
Aventura, FL 33180
Dear Sir or Madam:
I would like to express my interest in the recently posted City Clerk position for the City of Aventura. I
have completed and attached the requisite application as well as a copy of my resume for your review
and consideration. I believe that my years of experience and knowledge of government operations will
be a benefit to Aventura and I welcome the opportunity to discuss the position with you.
Thank you for your time and I look forward to hearing from your offices. I can be reached via my cell
phone at 954 - 699 -4901 or via e-mail at BrbEstS@aol.com.
Sincerely,
44W 62 /nom
Barbara A. Estep, MMC
Enclosures
Barbara A. Estep, MMC
958 Nautilus Isle
Dania Beach, FL 33004
954 -923 -5780
BrbEst5 @aol.com
PROFESSIONAL EXPERIENCE
Miami Shores Village, Miami Shores, Florida
Village Clerk/Assistant to the Village Manager
February, 1995 — Present
Responsibilities include Council agenda preparation and management; attendance, recording and
transcribing of Village Council Meetings; contract review; drafting of ordinances and resolutions;
publishing public notices as required by law; administering the publication of the Village Code of
Ordinances and Charter; maintaining custody of municipal records; and managing the Village's Local
Business Tax Receipt program. Serve as the liaison between Village residents and their
government, providing support and responses as appropriate. In addition, I serve as the Supervisor
of Elections for all municipal elections and serve as the Financial Disclosure Coordinator and Records
Management Liaison with the State of Florida.
Serve as the Assistant to the Village Manager responsible for managing the day to day operation of
the Manager's office, including composing correspondence, report writing, responding to citizen
complaints and telephone calls.
Miami Shores Village, Miami Shores, Florida
Executive Assistant to the Villaae Manager
February, 1994 — February, 1995
Responsible for the administrative operation of the Village Manager's office, coordinating daily
activities.
Neuro - Psychology Associates, Springfield, Massachusetts May, 1991 —August, 1993
Office Manager
Responsible for all administrative aspects of an eight employee, private specialized psychology
practice, including management, analysis and collection of all third party insurance accounts and
maintaining medical records. Improved collection rate by approximately 75% through instituting
tracking procedures and improving administrative forms. Other responsibilities included preparation
of month-end closing, aging and statistical reports, managing accounts payable checking account,
patent/testing scheduling, administration of the employee health insurance plan and payroll reporting.
BlueRidge Center, Bloomfield, Connecticut May, 1987 — May, 1991
Utilization Review Manager / Operations Coordinator
UR Manager. Responsible for ensuring insurance carrier authorization for patient length of stay.
Daily contact with corresponding insurance company UR departments to report patient progress
within program and to obtain authorization for further inpatient days.
Operations Coordinator. Responsible for facility wide personnel activities, including Policy &
Procedure updates, Employee Handbook revisions and staff credentialing. Supervise reception and
security staff. Responsible for third party billing of all psychiatric consults, psychological testing and
coded toxicology screens. Serve as liaison to Mount Sinai Hospital for contract services, i.e.
housekeeping, engineering, laundry and purchasing.
EDUCATION
1984- Sacred Heart University Fairfield, CT
1987 Business Management
PROFESSIONAL AFFILIATIONS
Member and Past President (2000 -2001) of the Miami -Dade County Municipal Clerk's Association
Member and Past President (2011 -2012) of the Florida Association of City Clerics
Member of the International Institute of Municipal Clerks
Member of the Florida Association of Local Business Tax Receipt Officials
Past Member of the Miami Shores Village Employee Federal Credit Union Credit Committee
PERSONAL
Born and raised in Westport, Connecticut
Avid boater and sports fan
CITY OF AVENTURA
19200 W. COUNTRY CLUB DRIVE
AVENTURA, FLORIDA 33180
(305) 466 -8900
RECEIVED
JUN 2 5 2014
PERSONNEL
APPLICATION FOR EMPLOYMENT
The City of Aventura is committed to providing quality and responsive services to its residents and expects all employees to be highly
motivated and dedicated in order for the organization to perform its missions..
An Equal OW*rhuft Employer-
INSTRUCTIOMI: Pbow print In Ink or type all Ind The application must be filled out accurately and completely. Answer
all questions. Do not leave an item Manic. If an item does not apply, wrRe NIA (not applicable). If you need additional space to answer
a question fully, you may use full sheets of paper that are the same size as this page. On each additional page, be sure to include your
name and position title. Attach copies of documents or certificates as requested. All materials submitted become the property of the
City and will not be returned. Nothing can be added to your application after the announcement period has closed. All statements -
made on the application are subject to verification. Exaggerated, falm or misleading statements may be cause for rejection of the
application and/or termination of empiovment.
1. NAME
Street Address
2640 Millwood Court
Last Name
Horvath
city
First Name
Ellisa
M.I.
i_
Davie
Florida
33328
Email Address:
ellisahorvath@gmaii.com
3. POSITION APPLYING PM
City Clerk
4. TODAY'S DATE
June 25, 2014
5. WHEN AVANJURLE
Must provide BO days notice to current Employer
ARE 7M WILLING TO WORK
Shift work jL— WoMm de
7. APPLYING FOR
Fur One _ Pad tins
CHECK ALL RESPONSES THAT APPLY
It you require assistance with teating due
to dlaaWUty, please notify our staff.
8. HOME TELEPHONE NUMBER
g. DRIVER'S LICENSE:
Do you have a valid license? !C Yes No
t icerme Type: ✓ Operslor _CDL Class-E-
eneo►sem" coos
Area Code
I Number
954
1 424 -8847
OTHER TELEPHONE NUMBER
Area Code
Number
305
343 -9143
10.
PRESENT ADDRESS
How long have you lived at present address? Years t6 Months 5 I
11. PREVIOUS ADO Ess
Street Address
2640 Millwood Court
city
state
zip Code
Davie
Florida
33328
How long have you lived at present address? Years t6 Months 5 I
11. PREVIOUS ADO Ess
How long have you lived at this address? Years r Months 7
Street Address
9216 Arborwood Circle
city
state
Zip Code
Davie
Florida
33328
How long have you lived at this address? Years r Months 7
12. EDUCATION AND SPECIAL TRAINING
Circle highest grade CoWeted 1 2 3 4 5 8 7 8 9 10 lie
High School Diploma (Check): Yes No If yes, date received: June 1985
00-nl (rear)
Equivalency — GED (Check): Yea No If yes, date received:
North Miami Senior High School North Miami (�`h)
Name and location of last HIGH SCHOOL attended 9 FL
Name City State
Name and Location
was Af��r.
I To
Total
Months
Can
Courses or
Subject Taken
Certificates Stwn or other
Pertinent Informudon
From
I Ym
Yes.
Mo.
�
cu-1 1
10
Interna tional Institute of Municipal Clerks (IIMC)
09
2003
2
2010
Gd• .W -•
MWA by KC, FACC, FLC, -d •a•n
Master Municipal Clerk (MMC)
Master MunicipalClerkAcademy Program
Florida Association of City Clerks (FACC)
11
1995
11
1997
""° °"""'i°b"Ypsdr"O
nrebPn.nkawAft
List Colleges and Universities Attended Below:
Name and Location
Dabs Attended
Credit Flours
� Otr
(trade
APB
McW11Nlnor Degres
Hof or �r
tisOW"
From
I To
o.
r•
lorida Atlantic University, Davie, FL
lase
2003
18
4.0
Business Management
Accounting
roward Community College, Davie, FL
Jan
1988
May
1998
3.75
Business Administration
AA
Art Institute of Fort Lauderdale
1986
Junel
1989
3.8
Interior D "
A G
13. EMPLOYMENT RECORD- List all jobs held in the last TEN years and any other jobs relevant to the position for which you are applying.
Major changes in duties or job titles with the same employer should be listed as separate jobs. Start with your PRESENT or MOST RECENT
position and work back. BE SPECIFIC — all or part of your rating may depend on the information you provide. It additional space is needed,
Tease use continuation sheet. Periods of unemployment should be listed separately in Section 14. NOTE: We may contact previous
employers to verity your descriptions of past duties.
May we contact your present employer regarding your record of employment? Yes_ ✓ No
IJah 1 S Praaant nr stint Vh �nt _MA
From
I To
I To
I Total Time
Mo.
I Yr.
Mo. I Yr.
I Ym
Yes.
06
2004 1
cu-1 1
10
2004
Hours per week 4o
Starting Salary $ ra.tao per rear
Last Salary $ 100ADD per Peer
Specific Duties: !rtdftAkd, but not limited G
• AttendyR=are agendas. and UMMWe nn
• Serve as the Municipal Supervisor of El
• Prepare and dietrWe public notices and legal
Employer. sw Harb-
Address: 666 - oath Street ant Harbour, Fbrlda 33154
Telephone Number (306) 86e-4e33
Your Job Tttie: yop9e pert
supervisors Ware and Title: The Honorable Mayor end CourKM
Reason for Leaving Position:
• save es swwiei d4dowe end bbb)W reahbe"on coardnelor
• UpdaN end oversee pubkation of the Village CtwAw and Code
Number of employees supervised (if applicable): One -
/_nth 91 Dr"WIMAa .nth
From
I To
Total
Time
Mo.
I Yr.
I Mo.
I Yr.
Yes.
Mthe
05
1996
06
2004
8
1
Hours per week 40
Starting Salary S 39J]00— per wkar
Last Salary S 56.000 per dear
Employer. 6W Harbour Village —
Address: 655 - 96th Street Bal Hgrbow Florid 331s4 - -_._ --
Telephone Number: (305)l 86&4&43
You► Job Title: Syr yAaea riiarklAdminiatc3ib o AgQkmntt0 the UNage h",%SgW
Supervisor's Name and Title: Alfred J. Trapp YtLene Manager
Reason for Leaving Position: Promoted tei UAW& Clerk
Specific Duties: 113rJudad_ but not limitavt in-
• Pregared as & all Council Counnil appointad Rna and dbar Viaana nx wino
'_Attended and prepared minutes for all Council Couna aWl3lnEad PA -"dssQ nfmWmm and nehar 1/lIaW meetings
• Assisted with Vllaae Election I)MCM
• Prepared proclamations
• Continued Administrative Assistant duties, as outlined in prior Dosition
Number of employees supervised (it epplic "S): Two
fJnh 41 Drrdn J.J.
From
I Tow
I Toth
TM»
Mo. 1 Yr
I iio.
I Yr.
I Yrs
fliths.
03 1994
05
1996
2
2
moors per week
Starting Salary $ _28.=_ per _year_
Last Salary S 37.000 Per Ifear
Employer: Bel Harbour Vill
Address: 655 - 96th Street Bal Harbour, Florida 33154
Telephone Number 305 866.4633
Your Job Title: Administrative Assistant to the Vii_ Iage Maneoer
Supervisor's Name and Title: Alfred J. Treppeda, Village Manager
Resew for Leaving Position: Promoted to Deputy Village Clerk/Administrative
Assistant to the Village Manager
Specific Duties: Included. but not limited to:
• Provided administrative support to the village Manager. Mayor and Council, and Village Clerk/Finance Director
• Responsible for Human Resource duties (maintained personnel files reviewed resumes. 00ndwAad interviews, urocessed workers' oomp claims)
• Organized and maintained records of ail Village oonfracts _
• Provided varied technology support (basic computer trouleshooting and software training) to employees T
'Updated and maintained Village Information Cable Channel and programmed phone system
Number of employees supervised Of applicable): TWO
Mob i1 Yrwiftne Jeh
From
I
I Tow
Tiros
tto.
I Yr. I Mo.
I Yr.
I Yrs.
1 1111ti1s.
015
1991 03
1199412
10
Hours per week
Starting Salary $ 2two per year
Last Salary $ 24,coo per Y—
Employer, Bel Harbour Village
Address: &5S - Q&h Street Rat Harbour. Florida 33154
Telephone Number: (305) 8664633 Your Job Title:
Supervisoes Name and Title: Daniel B Niede Building Official
Reason for Leaving Position: Promoted to Administrative Assistant to the
Village Manager
Specific Duties: Included, but not limited to:
' Prfwk xt adminiatrativa o.,nnyt M tho itrrirdtro rwry- d anri Ir,cpackn ( himi g Marhani- phunbing And Fb ri a) _...
' Issued construction Hermits and maWinatad kph
Prepared City. County. and Std reports
Organized and maintained oprlstrticEior) plans and fins —
' Operated Southern Building Code Software Program (SBCCII - -_ ^— --
Number of employees supervised (If appicable): ,,,,,,,a,p„P,,,n ;,�
I 14. LIST ANY RELEVANT VOLUNTEER WORK AND ALL PERIODS OF UNEMPLOYMENT DURING THE PAST 10 YEARS. I
Description of Activities or Volunteer Work
106 1 2003 106 12012 1 Florida Association of City Clerks Resolutions Committee Member (Vioe -Chair 2008-2009)
Las 1 2007 I06 12ON 1 Florida Association of City Clerks Sponsors and Exhibitors Committee Member
oB 12WO 1 86 120M 1 Town of Davie Panel for Assistant Town Cleric Selection
10 IM 110 1 2005 I Miami-0ade County Municipal Clerks Association President
15. SPECIFIC SKILLS — List below the Job Number from your EmplvyrrW Hecord (Section 13) and trial number of mordhs of expertertce in I
dOWly operating ft egtrprnent andbr 1101101 f vtw of ntoMhe of substet M experience in c ndKs), Irade(s), Or tecttrrcal INVIOWiorl(s).
�: 1 dr Related List �pmwo Operated I Ate: I No. 01W I Otlter All Kith: I NO. I 3 TTeie4thnica� l Croft,
Professions
Stwdwd Ofte Equlpmerrr
Stwftid ORba Equom nr
Standard Olrbe Equonin'
Standard Ofte Equipm ar
'Standard Offm Equipment delAned as:
computer, wAmu r, fax amrhkw. copier, etc.
16. list memberships) In professional, job - related organtzations• International Institute of Municipal Clerks (IIMC)
Florida Association of City Clerks (FACCJ___
Miami -Dade County Municipal Clerks Assmiatinn (MD .M .A)
17. List any active professional, technical, occupational licensers or cerdflcates and royist►stlons you now hold:
Master Municipal Clerk (MMC)
15. List awards, commendations, or other recognition received for outstandhV schlevernerd In school, military sarvlos, your work, or
civic dunes: Commendation from Interim Village Marurger/Police Chief for assistance with administrative operations;
Certificate of Award from Wage Manager for tireless efforts in trairwg and eduction of new employees; Broward CommunnilhCollege - Graduated with High lentos
it VETERAN PREFERENCE: Are you claiming veteran's preference? Yes No It
If yes, please complete the Veteran's Employment Preference Form.
Also, please submit a copy of your DD214 showing dates of entry and separation. and if disabled, proof of current receipt of disability benefits
with ym agocatim.
Are you or have you ever been employed by the State of Florida or one of its Counties, Cites, etc.? Yee No
20. Have you over worked for the City of Avert m?
No J Yes —
If yes, please give dete(s) of employment:
21. Are you misted to or Is sly member of your
household employed by the City of Aventura?
No Yes If yes, please give the person's:
Name
Aelstionship to you:
22. Since your ISM birthday have you been CONVICTED of ANY vW~ of the law, other than minor ttrafllo offenses, or pleaded NOLO
CONTENDERS to criminal charges, even 9 a4udlcatlon was withhold? No 1 Yes !f yes, please give:
Nature of offense:
Name and Location of court:
Disposition of case:
NOTE: A conviction does not automatically mean you canna be employed by the City of Avenlurs.
The nature of the offense. how long ago it occurred, W. are given coneideration.
23. Now did you learn about the position for which you we applying? — Check the response that applies.
Newspaper ad
City Employee
Visit to Personnel Division
Personnel Counselor
High School College Counselor
other Source (please specify) MDCMCA and FACC
24. REFERENCES: list three (3) personal references who are not relatives or former employers.
Gate:
Florlds State Employment Agency
Recruiting Program — Career Day
(please specify)
Professional Journal
Nana and Occupation
Address
Tblephone No.
Years
Known
Richard Jay Weiss
Attorney
200 E. Browamti Boulevard, suite 1900
9554- 763-4242
23
Fort Lauderdale, FL 33301
Jay R. Smith
Human Resources Director
655 - 96th street
(305) 219-8700
30
Bal Harbour, FL 33154
Tiffanie Barton - Andrews
Store Manager
2849 Lucky John Drive
(954) 592 -5494
25
Park City, UT 84060
IMPORTANT: Employment Is subject to vsrtilicedw of an applt cant's background. Persons salivated for omploymaM must (1) present a valid
social security card (2) take a Loyalty Oath. so per Florida Stvhft Section 976.06 and, (S) subsequent to at offer of employment, pass a
medical examinedon by City sppolMed physidar The medical exerninatkm may Include testing for currerd use of drugs and/or controlled
substances. If traces of drugs or controlled substanose are present Is a Csrnddab's blood. urine or hair and have NOT been obtained and
taken as directed by a valid prescrlPtlon, the con ildNe WILL NOT be given further oonsideradon under the prasent announceeernt for this
elasslRwtlon. AddlIkmaily, the City of Aventums Is required by federal law to verily having seen docunm* which the applicant must provide
as part of employment processing. that show the sppik ant's identity and right to work In the United States.
APPLICANT: PLEASE READ THIS STATEMENT CAREFULLY BEFORE SIGNING BELOW.
I hereby certify that each response on this application and all other information 1 have furnished In applying for employment with the City of Aventura is
true and correct. I understand that any incorrect, incomplete, or false statement or information 1 have furnished may subject me to disquaNNcation in an
examination or to discharge at any time. Subsequent to an offer of employment, I give my voluntary consent to be medically examined and to provide a
sample of my blood, urine, or hair which may be tested for recent use of drugs and/or controlled substances. Further, I release the City of Aventura, its
officers, agents, and employees from any whatsoever in connection with such a medical examination or the use of the test results therefrom.
Signature rn ,gppiicwm /� r/1 .l�ril>oe Date . _ �!�
June 25, 2014
Ms. Gladys Carcamo
Human Resources Manager
City of Aventura
19200 West Country Club Drive
Aventura, FL 33180
Re: City Clerk Position
Ms. Carcamo:
Enclosed please find my resume and application for the City Clerk position available
with the City of Aventura. I have been employed with Bal Harbour Village for over 24
years in various positions, serving as Village Clerk during the last ten years. I obtained
by Master Municipal Cleric (MMC) designation in 2010 and have an Associate of Arts
Degree in Business Administration.
As indicated in my enclosed resume, I have developed a working knowledge of the
various operations of municipal government, specifically in the Clerk's office. I am self -
motivated and continuously strive to improve my skills, as well as the efficiency and
professionalism of the municipality that I work for.
Please contact me at (305) 343 -9143, or via email at ell isahorvath(c'D-gmail.com, should
you require any additional information or documentation.
Thank you for your consideration.
Sincerely,
Ellisa L. Horvath, MMC
ELLISA L. HORVATH
2640 Millwood Court • Davie • Florida - 33328
Cell: (305) 343 -9143 • Email: ellisahorvath@9mail.com
PROFESSIONAL OVERVIEWS
Dynamic municipal clerk, with over 24 years of experience in municipal govemment. Able to
provide expertise in increasing efficiency, through administrative and management skills.
Focused on enhanced technology applications, for the management of public records and
agenda processing. Excellent at establishing rapport with elected officials, as well as residents
and members of the public.
CORE COMPETENCIES:
• Implementing Enhanced Technology • Mentoring and Leadership
• Digital Public Records Access . Research and Organization
• Election Supervision • Candidate Qualifying
Proficient in Microsoft Word, Adobe Acrobat, and DCR2 Recording Software
Knowledgeable In Microsoft Excel and PowerPoint
PROFESSIONAL EXPERIENCE:
BAL HARBOUR VILLAGE, Bal Harbour, FL
Village Clerk (June 2004 - Current)
• Serve as a Charter Officer appointed by and reporting to the Mayor and Council
• Serve as the Municipal Supervisor of Elections
• Attend, prepare agendas, and provide minutes for all Council, Council appointed
Boards/Committees, Special Master, and other Village meetings
• Record and provide live streaming audio/video of Council and other Village meetings online
• Provide updates to Village web site and manage online digital library
• Provide research for Mayor, Council, Manager, and Attomey
• Prepare and distribute public notices and advertisements, as legally required
• Coordinate submission of financial disclosure and lobbyist registration forms
• Responsible for administering oaths of office
• Process and coordinate public records requests
• Update and oversee publication of Village Charter and Code
• Create proclamations
• Oversee processing of Business Tax Receipts
• Supervise Administrative Assistant and provide executive assistance to other departments
• Serve as Acting Village Manager, during the absence of the Village Manager
• Assisted the Interim Village Manager with various executive tasks
SELECTED ACCOMPLISHMENTS
• Master ManiaW Cdr*- Received MMC Designation
• E/bc&wk Pub& Library- Provided online digital library of current and archived Village records
• Lbes&wm forMeerdfngs- Provided live streaming (video and audio) online of Village meetings
(Deputy Village Clerk/Administrative Assistant to Village Manager (May 1996 - June 2004)
• Attended, processed agendas, and provided minutes for all Council, Council appointed
Boards/Committees, and other Village meetings
• Assisted with Village Election process
• Created and prepared proclamations
• Continued Administrative Assistant duties, as outlined in prior position
SELECTED ACCOMPLISHMENTS
• Chr~ ManAjW C w*- Received CMC Designation
• CammynA Mms Research- Provided researdi used to brief President Bill Clinton for local visit
Administrative Assistant to the Village Manager (March 1994 - May 1996)
• Provided administrative support to the Village Manager, Mayor and Council, and Village
Clerk/Finance Director
• Responsible for Human Resource duties (maintained personnel files, reviewed resumes,
conducted interviews, and processed workers' compensation claims)
• Organized and maintained records of Village contracts
• Provided varied technology support to employees (basic computer troubleshooting and
software training)
• Updated and maintained Village Information Cable Channel and programmed phone system
• Provided executive assistance to the Building Department during the absence of the
Building Official
• Supervised Receptionist and Municipal Service Assistant
SELECTED ACWHPLISHMENTS
• New PoAt*tr- Instrumental in the implementation of a policy for educational benefits, as well as
uniforms, for Village general employees
• rra►ialsy aad Edna hkin - Received Certificate of Award from the Village Manager for tireless
efforts In training and education of new Village employees
Building Department Assistant (May 1991 - March 1994)
• Managed five- person department operations, during the absence of the Building Official
• Provided administrative support to the Building Official and Inspectors
• Issued construction permits and coordinated job inspection schedules
• Organized and maintained construction plans and files
• Prepared City, County, and State reports
• Operated Southern Building Code Software Program (SBCCI)
SELECTED ACODMIPLISHMENTS
• PaNk Rcraords - Implemented a microfilm process for Building Department files and plans, dated
from 1946 through 1991
EDUCATION & CREDENTIALS:
Master Municipal Clerk (MMC) Designation (February 2010)
INTERNATIONAL INSTITUTE OF MUNICIPAL CLERKS
Certified Municipal Clerk (CMC) Designation (October 2001)
INTERNATIONAL INSTITUTE OF MUNICIPAL CLERKS
Bachelor of Business Administration (18 Credit Hours)
Business Management
FLORIDA ATLANTIC UNIVERSITY
Associate of Arts Degree (May 1998)
Business Administration
BROWARD COMMUNITY COLLEGE
Graduated with High Honors
Member of the Alpha Delta Rho Honor Society Chapter of Phi Theta Kappa
Associate of Science Degree (June 1989)
Interior Design
THE ART INSTITUTE OF FORT LAUDERDALE
Award for Outstanding Academic Achievement, Proficiency in Classroom Endeavors,
and Creative Performance
PROFESSIONAL AFFILIATIONS AND VOLUNTEER WORK:
International Institute of Municipal Clerks (IIMC) Member (1996 - Current)
Florida Association of City Clerks (FACC) Member (1996 — Current)
Resolutions Committee Member (2003 -2004, 2005 -2007, and 2009 -2012)
Resolutions Committee Vice -Chair (2008 -2009)
Sponsors and Exhibitors Committee Member (2007 -2008)
Miami -Dade County Municipal Clerks Association (MDCMCA) Member (1995 — Current)
President (2004 -2005)
Vice - President (2003 -2004)
Secretary (2002 -2003)
Treasurer (2001-2002)
Education /Speaker Committee Member (2003 -2004)
Town of Davie Panel for Assistant Town Clerk Selection (2009)
REFERENCES PROVIDED UPON REQUEST