09-16-2015 2nd Budget HearingCity Commission
Enid Weisman, Mayor
nbar Cohen, Vice Mayor
Tern Ilolzbei , Commissioner
Denise Landman, Commissioner
flare \7aroiksky, Commissioner
Robert Slielley, Commissioner
IIlloward Weinberg„ Commissioner
City Manager
Erne: ll, Soroka„ lCMA -CM
City Clerlk
Ellfisa E, Florvatli, llllC'
City Attomey
Weiss Serota Heli°inan
Cole & ]Bierman
CITY COMMISSION MEETING AGENDA
SEPTEMBER 16, 2015
6:00 P.M.
Aventura Government Center
19200 West Country Club Drive
Aventura, Florida 33180
1. CALL TO ORDER \ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. PUBLIC HEARINGS: ORDINANCES: SECOND READING - 2015/2016 BUDGET
A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD
VALOREM TAX OPERATING MILLAGE LEVY RATE AT 1.7261 MILS
PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY
VALUE, WHICH IS 9.79% ABOVE THE ROLLED BACK RATE
COMPUTED PURSUANT TO STATE LAW, FOR THE 2015 TAX YEAR;
PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY
AND PROVIDING FOR AN EFFECTIVE DATE.
B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ADOPTING THE ATTACHED TENTATIVE OPERATING AND
CAPITAL BUDGET, AS REVIEWED AND APPROVED BY CITY
COMMISSION AT THE REVIEW MEETING HELD ON JULY 16, 2015,
AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 2015/2016
FISCAL YEAR, PURSUANT TO SECTION 4.05 OF THE CITY
CHARTER; AUTHORIZING EXPENDITURE OF FUNDS
ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGETARY
CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION;
PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR
AMENDMENTS; PROVIDING FOR PROCEDURES REGARDING
ENCUMBRANCES AND THE RE- APPROPRIATION OF UNEXPENDED
CAPITAL APPROPRIATIONS; ESTABLISHING THE COMMITTED
FUND BALANCE FOR CAPITAL RESERVE; PROVIDING FOR
SEVERABILITY AND PROVIDING FOR AN EFFECTIVE DATE.
4. ADJOURNMENT
AVENTURA CITY COMMISSION MEETING AGENDA
SEPTEMBER 16, 2015
PAGE 2
This meeting is open to the public. In accordance with the Americans with Disabilities Act of 1990, all persons who
are disabled and who need special accommodations to participate in this meeting because of that disability should
contact the Office of the City Clerk, 305- 466 -8901, not later than two days prior to such proceeding. One or more
members of the City of Aventura Advisory Boards 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.
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Eric M. Soroka, ICMA-CM, City _anager
DATE: August 31, 2015
SUBJECT: Ordinance Adopting Ad Valorem Tax Rate for Fiscal Year 2015/16
1st Reading September 8, 2015 City Commission Meeting Agenda Item
2nd Reading September 16, 2015 City Commission Meeting Agenda Item 3A.
Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal
year 2015/16.
RECOMMENDATION
It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal
year 2015/16. This rate includes no increase. This will generate $14,913,874 based on
an assessed value of $9,094,962,102.
If you have any questions, please feel free to contact me.
EMS/act
Attachment
ORDINANCE NO. 2015-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD
VALOREM TAX OPERATING MILLAGE LEVY RATE AT 1.7261 MILS
PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY
VALUE, WHICH IS 9.79% ABOVE THE ROLLED BACK RATE
COMPUTED PURSUANT TO STATE LAW, FOR THE 2015 TAX YEAR;
PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Miami-Dade County Property Appraiser has certified a Tax
Assessment Roll for the year 2015 which includes the assessment for the City of
Aventura; and
WHEREAS, the City Commission and the City Manager of the City of Aventura
have reviewed the 2015/2016 fiscal year budget for the various operating departments
of the City and the means of financing said budget; and
WHEREAS, the City Commission has considered an estimate of the necessary
expenditures contemplated for the fiscal year ensuing, and has determined that the levy
set forth herein below shall provide a portion of the necessary funds for said
expenditures.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS THAT:
Section 1. The City Commission does hereby establish and adopt the City of
Aventura Ad Valorem Tax Operating Millage Levy Rate of 1.7261 mils for the 2015 tax
year, or $1.7261 per thousand dollars of taxable assessed property value. Said rate is
greater than the rolled back rate of 1.5722 mils by 9.79%.
Section 2. The Miami-Dade County Tax Collector is hereby directed to proceed
with the collection and enforcement of the taxes levied herein as authorized by State
and County law.
Section 3. All ordinances or parts of ordinances, resolutions or parts of
resolutions in conflict herewith are hereby repealed to the extent of such conflict.
Section 4. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity
of the remaining sections, sentences, clauses, and phrases of this Ordinance but they
City of Aventura Ordinance No. 2015-_
Page 2
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 5. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner Holzberg, who moved its
adoption on first reading. The motion was seconded by Commissioner Landman, and,
upon being put to a vote, the vote was as follows:
Commissioner Teri Holzberg Yes
Commissioner Denise Landman Yes
Commissioner Marc Narotsky Absent
Commissioner Robert Shelley Absent
Commissioner Howard Weinberg Yes
Vice Mayor Enbar Cohen Absent
Mayor Enid Weisman Yes
The foregoing Ordinance was offered by Commissioner , who
moved its adoption on second reading. This motion was seconded by Commissioner
, and upon being put to a vote, the vote was as follows:
Commissioner Teri Holzberg
Commissioner Denise Landman
Commissioner Marc Narotsky
Commissioner Robert Shelley
Commissioner Howard Weinberg
Vice Mayor Enbar Cohen
Mayor Enid Weisman
PASSED on first reading this 8th day of September, 2015.
PASSED AND ADOPTED on second reading this 16th day of September, 2015.
City of Aventura Ordinance No. 2015-
Page 3
ENID WEISMAN, MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Eric M. Soroka, ICMA-CM, Ci ana
DATE: August 31, 2015
SUBJECT: Ordinance Adopting 2015/2016 Operating and Capital Budget
1st Reading September 8, 2015 City Commission Meeting Agenda Item ; *B
2nd Reading September 16, 2015 City Commission Meeting Agenda Item
Attached for your consideration is the adopting Ordinance and documentation for the
2015/16 Operating and Capital Budget.
The Ordinance format is similar to the one utilized to adopt the 2014/15 fiscal year.
If you have any questions, please feel free to contact me.
EMS/act
Attachment
ORDINANCE NO. 2015-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING
THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET, AS
REVIEWED AND APPROVED BY CITY COMMISSION AT THE REVIEW
MEETING HELD ON JULY 16, 2015, AS THE CITY OF AVENTURA
FINAL BUDGET FOR THE 2015/2016 FISCAL YEAR, PURSUANT TO
SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE
OF FUNDS ESTABLISHED BY THE BUDGET; PROVIDING FOR
BUDGETARY CONTROL; PROVIDING FOR PERSONNEL
AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING
FOR AMENDMENTS; PROVIDING FOR PROCEDURES REGARDING
ENCUMBRANCES AND THE RE-APPROPRIATION OF UNEXPENDED
CAPITAL APPROPRIATIONS; ESTABLISHING THE COMMITTED FUND
BALANCE FOR CAPITAL RESERVE; PROVIDING FOR SEVERABILITY
AND PROVIDING FOR AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. The tentative 2015/2016 Operating and Capital Improvement
Program Budget, reviewed and approved by the City Commission on July 16, 2015, a
copy of said budget being attached hereto and made a part hereof as specifically as if
set forth at length herein, be and the same is hereby established and adopted as the
City of Aventura's final budget for the 2015/2016 fiscal year. The tentative budget
adopted hereby may be amended or adjusted by a motion approved by a majority vote
of the City Commission at the public hearings in accordance with State Statutes.
Section 2. Expenditure of Funds Appropriated in the Budget Authorized. Funds
appropriated in the Budget may be expended by and with the approval of the City
Manager in accordance with the provisions of the City Charter and applicable law. Funds
of the City shall be expended in accordance with the appropriations provided in the
Budget adopted by this Ordinance and shall constitute an appropriation of the amounts
specified therein. Supplemental appropriations or the reduction of appropriations, if any,
shall be made in accordance with Section 4.07 of the City Charter.
City of Aventura Ordinance No. 2015-
Page 2
Section 3. Budgetary Control. The 2015/2016 Operating and Capital Outlay
Budget establishes a limitation on expenditures by department total. Said limitation
requires that the total sum allocated to each department for operating and capital
expenses may not be increased or decreased without specific authorization by a duly-
enacted Resolution affecting such amendment or transfer. Therefore, the City Manager
may authorize transfers from one individual line item account to another, so long as the
line item accounts are within the same department and fund.
Section 4. Personnel Authorization. The "Personnel Allocation Summary"
included within each department budget enumerates all authorized budgeted positions for
appointment by the City Manager. All personnel filling said authorized positions shall be
paid pursuant to the City's Budget, Personnel Policies and/or collective bargaining
agreements.
Section 5. Grants and Gifts. When the City of Aventura receives monies from
any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is
attached as a condition of acceptance any limitation regarding the use or expenditures of
the monies received, the funds so received need not be shown in the Operating Budget
nor shall said budget be subject to amendment of expenditures as a result of the receipt
of said monies, but said monies shall only be disbursed and applied toward the purposes
for which the said funds were received. To ensure the integrity of the Operating Budget,
and the integrity of the monies received by the City under Grants or Gifts, all monies
received as contemplated above must, upon receipt, be segregated and accounted for
based upon generally accepted accounting principles and where appropriate, placed into
separate and individual trust and/or escrow accounts from which any money drawn may
City of Aventura Ordinance No. 2015-
Page 3
only be disbursed and applied within the limitations placed upon the Gift or Grant as
aforesaid.
Section 6. Amendments. Upon the passage and adoption of the 2015/2016 fiscal
year Budget for the City of Aventura, if the City Manager determines that an Operating
Department Total or a Capital Outlay Line Item will exceed its original appropriation, the
City Manager is hereby authorized and directed to prepare such Resolutions as may be
necessary and proper to modify any line item from the Budget hereby.
Section 7. Encumbrances.
1. All outstanding encumbrances for operating expenditures at September 30, 2015
shall lapse at that time; and,
2. All outstanding encumbrances for Capital Expenditures as of September 30, 2015
shall lapse at that time; and, that all unexpended Capital appropriations, including
outstanding encumbrances, may be added, at the City Manager's discretion, to the
corresponding 2014/2015 available balances and be simultaneously re-
appropriated for capital expenditures, as previously approved in the 2014/2015
fiscal year; and,
3. It is contemplated and acknowledged that the possible addition of available Capital
balances in the General Fund and other Funds and their simultaneous re-
appropriation, at the City Manager's discretion, under this Section shall not be
interpreted or construed as an increase in revenues available for appropriation
under Section 4.07 of the City Charter or as a variation of the total budget under
Section 6 of the City's Original Budget Ordinance.
Section 8. Committed Fund Balance. The Committed Fund Balance to be
utilized for the Capital Reserve, as established in the 2015/2016 Budget, is $16,405,561
(effective September 30, 2015).
Section 9. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity
of the remaining sections, sentences, clauses, and phrases of this Ordinance but they
City of Aventura Ordinance No. 2015-
Page 4
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 10. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner Weinberg, who moved
its adoption on first reading. The motion was seconded by Commissioner Holzberg,
and upon being put to a vote, the vote was as follows:
Commissioner Teri Holzberg Yes
Commissioner Denise Landman Yes
Commissioner Marc Narotsky Absent
Commissioner Robert Shelley Absent
Commissioner Howard Weinberg Yes
Vice Mayor Enbar Cohen Absent
Mayor Enid Weisman Yes
The foregoing Ordinance was offered by Commissioner , who
moved its adoption on second reading. This motion was seconded by Commissioner
, and upon being put to a vote, the vote was as follows:
Commissioner Teri Holzberg
Commissioner Denise Landman
Commissioner Marc Narotsky
Commissioner Robert Shelley
Commissioner Howard Weinberg
Vice Mayor Enbar Cohen
Mayor Enid Weisman
City of Aventura Ordinance No. 2015-
Page 5
PASSED on first reading this 8th day of September, 2015.
PASSED AND ADOPTED on second reading this 16th day of September, 2015.
ENID WEISMAN, MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
it
� � c
f Al
OPERATING AND
CAPITAL BUDGET
FISCAL YEAR 2015/16
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2015/16
CITY OF AVENTURA
CITY COMMISSION
Mayor Enid Weisman
Commissioner Enbar Cohen
Commissioner Teri Holzberg
Commissioner Denise Landman
Commissioner Marc Narotsky
Commissioner Robert Shelley
Commissioner Howard Weinberg
CITYMANAGER
Eric M. Soroka, ICMA - CM
DEPARTMENT DIRECTORS
Weiss Serota Helfman Cole &Bierman, P.A., City Attorney
Robert M. Sherman, Community Services Director
Joanne Carr, Community Development Director
Karen J. Lanke, Information Technology Director
Steven Steinberg, Police Chief
Julie Alm, Principal Charter School
Brian K. Raducci, Finance Director
Steven Clark, Arts &Cultural Center General Manager
Ellisa Horvath, City Clerk
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2015/16
TABLE OF CONTENTS
TOPIC PAGE NO.
City Manager's Budget Message I -X111
Organization Chart/ Mission Statement XIV
Distinguished Budget Presentation Award XV
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 -12
Risk Management
1 -14
Demographics and Miscellaneous Statistics
1 -15
Budget Preparation Calendar
1 -16
Property Tax Information
1 -17
Comparison of Number of Employees
1 -20
SUMMARY OF ALL FUNDS 2 -1
Comparative Personnel Summary 2 -3
Fund Balance Analysis 2 -4
GENERAL FUND
2 -5
Summary of Budget
2 -6
Revenue Projections
2 -9
Expenditures:
City Commission
2 -19
Office of the City Manager
2 -23
Legal Department
2 -29
City Clerk's Office
2 -32
Finance Department
2 -38
Information Technology Department
2 -45
Public Safety Department
2 -52
Community Development Department
2 -59
Community Services Department
2 -65
Arts & Cultural Center Department
2 -72
Non - Departmental
2 -78
Capital Outlay
2 -82
POLICE EDUCATION FUND 2 -87
TRANSPORTATION AND STREET MAINTENANCE FUND 2 -90
911 FUND 2 -95
DEBT SERVICE FUNDS 2 -99
CAPITAL PROJECTS FUND 2 -113
STORMWA TER UTILITY FUND 2 -117
POLICE OFFDUTY SERVICES FUND 2 -121
SUMMARY OF CAPITAL IMPROVEMENT PROGRAM
3 -1
2015 -2020 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
APPENDIX A 4 -9
Citv o f i {+
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urrmnrncnt Centcr YE RS
192M wcb-t Colintry Club Drive Cg���T���
Cp + A-- x --Rwra, Florida 33180
Office of the City Manager
August 21, 2015
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: 2015/16 Budget Message Addendum
Members of the City Commission:
On July 7, 2015 the City Manager's Proposed Operating and Capital Budget for all funds for
the fiscal year beginning October 1, 2015 was presented to the City Commission. A Budget
review meeting was held on July 16, 2015, whereby the City Commission reviewed,
discussed and approved the proposed budget as presented.
Enclosed herein is the 2015/16 fiscal year budget.
Respectfully submitted,
Eric M. Soroka
City Manager
C"ty of
A�� I ura
Av 'n.t
1
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19 100 Went C yam Upb Dries WE L1��
Office of the City Manager
July 7, 2015
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: 2015/16 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, 2015, 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. This document serves as an aid to the residents in
providing a better understanding of the City's operating and fiscal programs.
Budget Format/Transparency
This single budget document, which includes all City Funds and service programs, has
been prepared to provide the public with a comprehensive and transparent 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. In order to further our efforts to inform our
residents how revenue is collected and spent on city services, a new page has been added
to the City's Website that provides great depth into the City's budget by utilizing easy to
view charts and graphs. Users can track budget performance throughout the year and
compare data to prior years.
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.
2015/16 Budget Priorities /Goals
Earlier this year, the City Commission adopted the following goals /priorities to focus on over
the next few years:
1. Work with MDCSB to address High School capacity issues by reviewing all
alternatives.
2. Continue to explore alternate transportation modes to alleviate traffic and support
pedestrian and bicycle friendly initiatives. Collaborate with NE Miami -Dade Cities to
review traffic issues.
3. Ensure that redevelopment projects that require land use /zoning revisions do not have
a negative impact on the community.
4. Work with the County to ensure that the hours of operation and the programming at the
new Library facility addresses all age groups in the City.
5. Monitor and participate in regional efforts to address the impact of rising sea level.
As you know, the City Commission and Administration have already started work and have
made some progress on many of the items on the above list. This budget includes funding to
specifically address goals 2 and 5. Additional funding has been set aside to address possible
route improvements for the shuttle bus service during peak times and to prepare a master plan
to identify and promote the City's pedestrian and bicycle routes. Also, the budget includes the
Flashing Pedestrian Crossing Signs to be installed at major intersections on Country Club
Drive and new path lighting for the Don Soffer Exercise Trail. The Capital Outlay portion of the
budget contains $1,655,000 for drainage improvements including a planned update to the
City's Stormwater Master Plan that will also study long -term impacts of the rising sea level on
the overall drainage system.
The following represents the pre - established priorities and goals that provided a framework for
the preparation of the 2015/16 Budget Plan.
✓ Maintain current service levels and programs.
✓ Provide funding for the construction and the operating costs associated with opening
the new park on NE 188th Street.
✓ Address drainage infrastructure improvements in areas subject to flash flooding and
the long range impacts of climate change.
✓ Include funding to support the planned events associated with the City's 20 year
anniversary since incorporation.
✓ Provide funding to maintain landscaped areas, City facilities and the City's
infrastructure to continue to provide a high quality maintenance program.
✓ Increase Code Enforcement staffing to respond to increased demands for
enforcement needs on the weekends and afterhours to protect the quality of life for our
community.
✓ 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.
III
✓ 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.
Significant Factors
The City experienced an 8.4% increase in property values over the prior year. The new
value of $9.095 Billion is still down from the pre- recession value of $9.609 Billion, but
continues to trend upward for our community. For the 20th year in the row the budget does
not include a tax rate increase. In addition, General Fund reserve funds were not utilized to
balance the budget and no additional debt is proposed.
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 new
construction assessed values rose by $10 million over the prior year. Recent development
approvals 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.
The budget process produced a total budget of $60,629,136 or 1.9% more than the
previous year. Capital Outlay expenditures are budgeted at $7,508,925 and increased by
$1,273,700 or 20% compared to the prior year. Projects included range 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.
Operating costs increased by $1,783,183 as compared to the previous year. The budget
maintains our current level for all City services except funding for the following areas:
• A part -time Park Attendant position was reclassified to full -time to meet the
increased service needs of our parks and the new park on NE 188th Street.
• Building Inspection and Review costs were increased by $265,000 to response to
the upswing in building activity.
• Funding has been provided to support the planned events for celebrating the 20th
anniversary of the incorporation of the City.
• Shuttle bus costs increased by $145,000 to address possible route improvements
during peak times.
• Off -duty police costs went up by $245,000 based on increased use of this service by
Aventura Hospital and Medical Center and is offset by fees paid by the Hospital.
• Added a Public Records Specialist position to respond to the increased demand for
public records attributed to 911 tapes and the expanded use of the in -car video
system.
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.
The total number of full -time employees contained in the proposed budget increased by 2
compared to the prior year for a total of 176.
IV
Summary of All Budgetary Funds
The total proposed budget for 2015/16, including all funds, capital outlay and debt service,
is $60,629,136. This is $1,120,990 or 1.9% more as compared to the prior year. Operating
expenditures total $33,245,682, while Capital Outlay expenditures total $24,828,550 and
Debt Service expenditures total $2,554,905.
Fund Summary by Amount
FUND
PROPOSED
AMOUNT
% of
BUDGET
General Fund
$ 52,320,196
83.2%
Police Education Fund
7,000
0.0%
Transportation Fund
3,801,855
6.0%
911 Fund
167,500
0.3%
Debt Service Funds
2,554,905
4.1%
Capital Projects Fund
905,000
1.4%
Stormwater Utility Fund
2,641,270
4.2%
Police Off Duty Services Fund
470,000
0.7%
Fund Summary by Percentage
Police Education
0.0% Transportation
General 6.1%
83.2%
E911
fl_io/
V
t Service
1.1 %
Capital Projects
1.4%
Stormwater Utility
4.2%
V
0.7%
Expenditures by category are as follows:
CATEGORYSUMMARY
CATEGORY
Personal Services
Contractual Services
Other Charges /Svcs
Commodities
Other Operating Expenses
Capital Outlay
Debt Service
Total
PROPOSED % of
AMOUNT BUDGET
$ 2115121635
35.5%
6,505,744
10.7°
413261968
7.1 %
693,200
1.1%
2071135
0.3%
2418281550
41.0%
215541905
4.2%
$ 60,629,136
100.0%
Category Summary by Percentage
Other Charges /Svcs Commodities
Contractual Services 1.1%
7.1% Other Operating
10.7
Expenses
0.3%
Personal Services
35.5%
VI
Debt Service
4.2
Capital Outlay
41.0%
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 $1,120,990 more than the previous year.
INCREASE
DEPARTMENT
2014/15
2015/16
(DECREASE)
% Change
City Commission
$ 1257339
$ 1287563
$ 37224
2.6%
Office of the City Manager
8077931
8217742
137811
1.7%
Legal
2707000
2807000
107000
3.7%
City Clerk's Office
3137021
2877685
(257336)
-8.1%
Finance
9867975
170037892
167917
1.7%
Information Technology
9687588
170137438
447850
4.6%
Public Safety
17, 795, 200
18, 682, 837
8877637
5.0%
Community Development
271047435
274017633
2977198
14.1%
Community Services
578957110
673467709
4517599
7.7%
Arts & Cultural Center
7267900
7987183
717283
9.8%
Non - Departmental
174697000
174817000
127000
0.8%
Subtotal
3174627499
3372457682
177837183
5.7%
Capital Outlay 672357225
775087925
172737700
20.4%
CIP Reserve 1972527500
1773197625
(1,932,875)
-10.0%
Debt Service 275577922
275547905
(3,018)
-0.1%
Total $ 59, 508,146
$ 60, 629,136
$ 1,120, 990
1.9%
GENERAL FUND
The General Fund is used to account for resources and expenditures that are available for
the City's general operations of City government functions.
Revenues
The revenues, available for allocation in the 2015/16 fiscal year General Fund Budget,
including inter -fund transfers, are anticipated to be $52,320,196. This is an increase of
$1,520,757 or 3.0% as compared to last year.
Locally Levied Taxes — The City's assessed value as reported by the County Property
Appraiser Department is $9,094,962,102. This amount is 8.4% or $700,651 more than last
year. The new construction value was $10,393,932. The ad valorem millage levy for fiscal
year 2015/16 is recommended to be 1.7261, which is the same rate adopted last year. This
will generate $14,913,874 compared to last year's amount of $13,764,950. This represents
the 20th consecutive year without an increase. The budget includes $4,532,000 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 $542,000
more than the prior year based on anticipated increases in FPL franchise fees and building
VII
permits. The budget includes $1,898,000 from FPL franchise fees based on the Interlocal
Agreement with the County and $2,000,000 for building permits.
Intergovernmental Revenues —Total revenues for this category are projected to increase by
$185,000 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
$33,000 more than the prior year's budget. The majority of the increase is attributed to
revenue generated from development review fees, recreation program fees and police
service agreement payments.
Fines and Forfeitures — Total revenues projected for 2015/16 is $1,642,000. Revenues from
county court fines and intersection safety violations are included in this category.
Miscellaneous Revenues — Projected revenues are anticipated to be $205,000. This is an
increase of $40,000 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
28.6%
Fund Balance
31.3
Revenues by Source
Locally Levied Taxes
17.3
1
Vill
Licenses & Permits
8.6
Intergovernmental Revenues
6.5
Charges For Services
4.1%
Misc. Revenues
0.4
Fines & Forfeitures
3.1%
Expenditures
The estimated 2015/16 General Fund expenditures contained within this budget total
$52,320,196 and are balanced with the projected revenues. Total expenditures are
$1,520,757 or 3.0% more than the 2014/15 fiscal year amount. The operating expenditures
have increased by $1,393,042 or 4.7% as compared to the prior year.
EXPENDITURE CATEGORY SUMMARY
CATEGORY
2014/15
2015/16
INCREASE
(DECREASE)
% Change
Personal Services
$ 201 225, 923
$ 21, 042, 635
$ 8161712
4.0%
Contractual Services
43461,000
419191683
458,683
10.3%
Other Charges /Svcs
410811321
4,197, 968
116,647
2.9%
Commodities
6931600
6901200
(3)400)
-0.5%
Other Operating Expenses
190,235
1941635
4,400
2.3%
Subtotal
293 652, 079
31, 045,121
1, 393, 042
4.7%
Capital Outlay
183 955, 026
19, 066,486
111,460
0.6%
Transfer to Funds
2,192, 334
212081590
161256
0.7%
Total
$ 5037993439
$ 5233203196
$ 135203757
3.0%
Personal Services
Personal Services increased by $816,712 or 4.0% compared to the prior year. The increase
includes a 5% or $113,000 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 176 compared to 174 in
2014/15 fiscal year. The total number of part -time employees remains at 13.
Other personnel changes contained in the budget are as follows:
• Police Department — Added a Public Records Specialist position to respond to the
increased demand for public records attributed to 911 tapes and the expanded use
of in -car video system.
• Community Development Department — Added a part -time Code Enforcement
Officer to respond to increased demands for enforcement needs on the weekends
and afterhours to protect the quality of life for our community.
• Community Services Department — Reclassified a part -time Park Attendant
position to full -time to meet the increased service needs of our parks and the new
park on NE 188th Street.
The per capita number of employees is significantly lower than adjacent municipalities. This
is due to the City's emphasis on privatizing major functions of City services for greater
productivity and cost savings. I am proud to work with a dedicated group of City
employees that strive to provide excellent services and are committed to our
community. Over the years they have proven that our work force can meet any
challenge.
IX
Comparative Staffing Levels
14.0
4.0
74 .
2014/15 6.0
7.0
2.0
3.6
7.0
15.0
4.0
JrF
7.4
2015/16 6.0
7.0
2.0
3 7.0
123-0 Co mmu ni ty Services
Ch art er S ch ool
Co mmu ni ty Devel opm ent
Public Safety
I nfo rm ati on Technol og y
Fin ance
124.0 City Clerk's Office
O 25 50 75 100 125
Operating Expenses
The expenditures for contractual services are budgeted at $4,919,683 or 9.4% of the
General Fund budget. This is $458,683 more than the prior year. This can be attributed to
increases in building inspection services generated by building activity, maintenance cost
increases and the costs associated with supporting increased activity at the Arts & Cultural
Center. Expenditures for other charges and services are budgeted at $4,197,968, which
represents 8.0% of the total budget. This category increased by $116,647 due primarily to
costs associated with celebration of the City's 20th year anniversary and the AACC's 5t"
year anniversary celebrations. Expenditures for commodities are budgeted at $690,200,
which represents 1.3% of the total budget. Total costs associated with other operating
expenses are budgeted at $194,635 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 2015 -2020 represent a long -term plan to address infrastructure
maintenance needs. A total of $2,660,925 has been budgeted in the General Fund for
Capital Outlay projects along with a $16,405,561 reserve to fund future projects.
Major General Fund capital outlay items are as follows:
Park Improvements $1,238,000 TVMS Upgrade $350,000
Police Vehicles $341,000 Equipment $325,250
Computer Equipment $309,475 Radio Equipment $40,000
Beautification Projects $39,200
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 $2,208,590 which is an increase of $16,256
as compared to the prior year. The transfer also includes $100,000 from the Traffic Safety
Program to the Charter School Fund.
X
Office of the City Manager
Qty Commission
O 25 50 75 100 125
Operating Expenses
The expenditures for contractual services are budgeted at $4,919,683 or 9.4% of the
General Fund budget. This is $458,683 more than the prior year. This can be attributed to
increases in building inspection services generated by building activity, maintenance cost
increases and the costs associated with supporting increased activity at the Arts & Cultural
Center. Expenditures for other charges and services are budgeted at $4,197,968, which
represents 8.0% of the total budget. This category increased by $116,647 due primarily to
costs associated with celebration of the City's 20th year anniversary and the AACC's 5t"
year anniversary celebrations. Expenditures for commodities are budgeted at $690,200,
which represents 1.3% of the total budget. Total costs associated with other operating
expenses are budgeted at $194,635 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 2015 -2020 represent a long -term plan to address infrastructure
maintenance needs. A total of $2,660,925 has been budgeted in the General Fund for
Capital Outlay projects along with a $16,405,561 reserve to fund future projects.
Major General Fund capital outlay items are as follows:
Park Improvements $1,238,000 TVMS Upgrade $350,000
Police Vehicles $341,000 Equipment $325,250
Computer Equipment $309,475 Radio Equipment $40,000
Beautification Projects $39,200
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 $2,208,590 which is an increase of $16,256
as compared to the prior year. The transfer also includes $100,000 from the Traffic Safety
Program to the Charter School Fund.
X
SUMMARY OF EXPENDITURES BY DEPARTMENT
GENERAL FUND
INCREASE
CATEGORY 2014/15 2015/16 (DECREASE)
% Change
GENERAL GOVERNMENT
City Commission $
1257339 $
1287563
$ 37224
2.6%
Office of the City Manager
8077931
8217742
137811
1.7%
Legal
2707000
2807000
107000
3.7%
City Clerk's Office
3137021
2877685
(25, 336)
-8.1%
Finance
9867975
170037892
167917
1.7%
Information Technology
9687588
170137438
447850
4.6%
Total General Go\/t
374717854
375357320
637466
1.8%
PUBLIC SAFETY
Public Safety
17, 403, 680
18, 068, 337
6647657
3.8%
Community Development
271047435
274017633
2977198
14.1%
Total Public Safety
19, 508,115
20,469, 970
9617855
4.9%
COMMUNITY SERVICES
Community Services
474767210
477607648
2847438
6.4%
Arts & Cultural Center
7267900
7987183
717283
9.8%
Total Community Svcs.
572037110
575587831
3557721
6.8%
OTHER NON - DEPARTMENTAL
Non - Departmental
1,469, 000
1,481, 000
127000
0.8%
Capital Outlay
18, 955, 026
19, 066,486
1117460
0.6%
Transfer to Funds
2,192, 334
272087590
167256
0.7%
Total Other Non -Dept.
22, 616, 360
22, 756, 076
1397716
0.6%
TOTAL $
50, 799, 439 $
52, 320,196
$ 195209757
3.0%
Information police
Technology o Community
Finance 1.9% 34.5/ � Development
1.9
4.6
Community Services
City Clerk's Office 9.1%
0.5
Legal
0.5
Office of the City
Manager -- -�____ _ Arts & Cultural Center
1.6% 1.5%
City Commission
0.2% Non- Departmental
2.8
Transfers
4.2
Capital Outlay
36.4%
XI
Police Education Fund
This Fund is used to account for revenues and expenditures associated with the two dollars
($2.00) the City receives from each paid traffic citation, which, by state statute, must be
used to further the education of the City's Police Officers. A total of $7,000 is anticipated in
revenue for 2015/16. 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 $3,801,855 for 2015/16. The County Transit System Surtax is estimated to
generate $1,371,000. The funds will be used to provide transit system services, street light
improvements for NE 29th Place and Ne 30th Avenue, upgrades to the Traffic Video
Monitoring System and fund road resurfacing projects (NE 213th, NE 29th Place, NE 191St
Street), Country Club Drive Flashing Pedestrian Crossing Signs and Yacht Club Drive
Bridge Repairs. Operating expenditures for maintenance are budgeted at $537,405.
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 2015/16 are $167,500.
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 Fun
permanent Government Center
original debt issued in 1999 was
2015/16 is $1,193,750.
Fund
— Established for the purchase of Founders Park, the
site and construction of the Government Center. The
refinanced in 2010 and 2011. The proposed budget for
2000 Loan Debt Service Fund — Established for the construction of the Community
Recreation Center and the acquisition of Waterways Park. The proposed budget for
2015/16 is $510,536.
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 2015/16 is $404,304. The original debt issued in 2002 was refinanced in 2012.
XII
2012 (B) Loan Debt Service Fund — Established for the construction and equipment of the
Charter Elementary School. The proposed budget for 2015/16 is $446,315. The original
debt issued in 2002 was refinanced in 2012.
The total budget for all Debt Service Funds is $2,554,905 and is $3,017 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 2015/16 is $905,000. The majority of the revenues are carryover amounts from
the funds set -aside from the sale of land previously owned by the City. The funds will be
utilized to assist in funding the construction of the new park located on NE 188t" Street.
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 $578,656. Capital improvements to the drainage system are budgeted in the
amount of $1,655,000 which also includes funding for a Storm Water Master Plan update to
review long term impacts of rising sea levels. A reserve account to assist in funding future
projects was established in the amount of $407,614. Revenues are projected to be
$2,641,270 for 2015/16. 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
2015/16 is anticipated to be $470,000.
Summary
I am pleased to submit the detailed budget contained herein for fiscal year 2015/16. 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. I am
also extremely grateful to the City Commission for the continued support in assuring that
this City remains the City of Excellence. A Commission Meeting will be held on July 16,
2015 to review in detail the proposed budget document.
Respectfully submitted,
Eric M. SoVa
City Manager
XIII
Organization Chart
CITY OF AVENTURA
Ir
Residents
City Commission
City Attorney
City Manager
Administration
Legal Services
Budget Preparation
Customer )ervice
Capital ProJects
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
J
Arts & Cultural
Center
Department
Finance
Department
ance/Accounting
rchasing
R Management
rsonnel
Facility Management
Performing Arts Programming
Our Mission Statement
City Clerk
Minutes
Records Retention
Clerical Support
Elections
Information
Technology
Department
Communications
Community
Services
Department
Community Facilities
Parks/Beautification
ROW/Median Maint.
Public Works
Mass Transit
Special Events
Recreation/Cultural
Our mission is to join with our community to make Aventura a city of the highest quality and
a city of excellence. We do this by providing RESPONSIVE, COST EFFECTIVE AND
INNOVATIVE local government services.
x1v
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, 2014. 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
M a moo , 4
lip
iii
i� y C ii
INTRODUCTION
1 -1
Overview
Location and Size
Aventura, one of Miami - Dade's newest
communities, was incorporated in 1995 and is
a young, vibrant, full- service municipality with
a diverse demographic base and is recognized
internationally as a premier location in which to
live, shop and play.
Aventura is 3.2 square miles located on the
Intracoastal Waterway in northeast Miami -
Dade County and is conveniently located
between Miami and Fort Lauderdale, just east
of 1-95.
The northern boundary of the City is the
Miami - Dade /Broward County line, the western
is the FEC Railroad, the eastern is the
Intracoastal waterway and the southern
boundary is NE 176th Street.
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1 1 - VUcrrtchcstLY
Aventura is an upscale condo community with
some of South Florida's best -known large -
scale condominium projects and apartment
buildings. Restaurants, movie theaters and the
Aventura Mall are conveniently located nearby
and downtown Fort Lauderdale and Miami are
just 20 minutes away.
1 -2
City Facts
• Location: 12 miles north of Miami
12 miles south of Fort Lauderdale
1 mile west of the Atlantic Ocean
• Zip Codes: 33180, 33160
• Police Force: 84 Sworn Officers and 40
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 1,020 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
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were held with Department Directors, the City
Commission and the public to insure
representative input. The budget calendar that
follows details the actions taken during the
budget process.
Budget Adoption
The budget is approved via Ordinance at two
public meetings scheduled for September
conducted by the City Commission. The
adopted budget is integrated into the
accounting software system effective October
1 St
Budget Control /Monitoring
Funds appropriated in the Budget may be
expended by and with the approval of the City
Manager in accordance with the provisions of
the City Charter and applicable law. Funds of
the City shall be expended in accordance with
the appropriations provided in the Budget and
shall constitute an appropriation of the amounts
specified therein. Supplemental appropriations
or the reduction of appropriations, if any, shall
be made in accordance with Section 4.07 of the
City Charter.
The Budget establishes a limitation on
expenditures by department total. Said limitation
requires that the total sum allocated to each
department for operating and capital expenses
may not be increased or decreased without
specific authorization by a duly- enacted
Resolution /Ordinance affecting such
amendment or transfer. Therefore, the City
Manager may authorize transfers from one
individual line item account to another, so long
as the line item accounts are within the same
department and fund.
The "Personnel Allocation Summary"
enumerates all authorized budgeted positions.
However, the City Manager may amend said
authorized budgeted positions in order to
address the operating needs of the department
so long as sufficient budgeted funds are
available.
The budget is monitored on a monthly basis to
track variances between actual and budgeted
amounts. Significant variances are
investigated and monitored for corrective
action. Quarterly review meetings are held
with the Finance Director and City Manager.
Encumbrances do not constitute expenditures
or liabilities in the current year, but instead are
defined as commitments related to
unperformed contracts for goods or services,
which are only reported in governmental
funds.
Budget Amendment
Upon the passage and adoption of the budget
for the City of Aventura, if the City Manager
determines that the department total will
exceed its original appropriation, the City
Manager is authorized to prepare such
Resolutions /Ordinances for consideration by
the City Commission as may be necessary
and proper to modify any line item from the
Budget.
The Budget Amendment Process will differ as
to form depending on whether or not the
original budget appropriation is exceeded as
follows:
• Any change or amendment to the
budget that will increase the original total
appropriated amount can only be accomplished
with the preparation of an Ordinance requiring
two (2) public hearings and approval by the City
Commission.
• Any change or amendment to the
budget which transfers monies within a fund but
does not increase the total appropriated
amount can be accomplished with the
preparation of a Resolution. This does not
require a public hearing, however, approval by
the City Commission is still necessary.
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Basis of Accounting
Basis of Accounting refers to the time period
when revenues and expenditures are
recognized in the accounts and reported on the
financial statements. Basis of accounting
relates to the timing of the measurements
made, regardless of the measurement focus
applied.
The accrual basis of accounting is followed for
the proprietary fund types. The modified
accrual basis of accounting is followed in the
governmental fund types and the expendable
trust funds type. Under the modified accrual
basis of accounting, revenues are recorded
when susceptible to accrual, that is, when they
are both measurable and available. Available
means collectible within the current period or
soon enough thereafter to pay current liabilities.
Expenditures are generally recognized under
the modified accrual accounting when the
related fund liability is incurred. Exceptions to
the general rule are principal and interest on
general long -term debt which is recognized
when due.
The City applies all applicable GASB
pronouncements as well as the following
pronouncements issued on or before
November 307 19897 unless those
pronouncements conflict with or contradict
GASB pronouncements: Financial Accounting
Standards Board (FASB) statements and
interpretations, Accounting Principles Board
(APB) opinions and Accounting Research
Bulletins (ARBs).
During June 1999, the Government
Accounting Standards Board (GASB) issued
Statement No. 34. This statement established
new accounting and financial reporting
standards for state and local governments.
The City implemented the new financial
reporting requirements of GASB 34.
Fund Structure
The accounts of the City are organized and
operated on the basis of funds and account
groups. A fund is an independent fiscal and
accounting entity with a self - balancing set of
accounts. Fund accounting segregates funds
according to their intended purpose and is
used to aid management in demonstrating
compliance with the finance - related legal and
contractual provisions. The minimum number
of funds is maintained consistent with legal
and managerial requirements. Account
groups are a reporting device to account for
certain assets and liabilities of the
governmental funds not recorded directly in
those funds. The following governmental
funds have annual appropriated budgets:
Government Fund Types
The General Fund is the City's primary
operating fund. It accounts for all financial
resources of the City, except those required to
be accounted for in another fund. Resources
are derived primarily from taxes, franchise and
utility taxes, charges for services, and
intergovernmental revenues. Expenditures
are incurred to provide general government,
public safety, community development and
community services.
Special Revenue Funds account for revenue
sources that are legally restricted to
expenditures of specific purposes (excluding
pension trusts and major capital projects).
Included in the budget are the following
special revenue funds:
• Police Education (110)
• Transportation &Street Maintenance (120)
• 911 (180)
The Debt Service Funds account for the
servicing of general long -term and are
comprised of the following debit service funds:
• 2010 & 2011 Loan Debt Service (230)
• 2000 Loan Debt Service (240)
• 2012 (A) Loan Debt Service (250)
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• 2012 (B) Loan Debt Service (290)
The Capital Projects Funds accounts for the
acquisition and /or construction of major capital
projects funded by impact fees or other
revenues earmarked for specific projects.
Included in the budget is the following Capital
Projects Fund:
• Capital Projects Fund (392)
Proprietary Funds
The Enterprise Fund is used to account for
operations that are financed and operated in a
manner similar to a commercial enterprise,
where the intent of the governing body is that
the costs of providing goods or services to the
general public on a continuing basis be
financed or recovered primarily through user
charges, or where the governing body has
decided that periodic determination of the
revenue earned, expenses incurred, and /or
net income is appropriate for capital
maintenance, public policy, management
control, accountability or other purposes.
Included in the budget is the following
Enterprise Fund:
Stormwater Utility (410)
Funds Excluded from Adopted Budget
The City owns and operates a Charter School
which is accounted for in a separate Special
Revenue fund. The School operates on a
fiscal year basis ending June 30th. Since the
fund was created under a Charter from the
School Board it is adopted separately by the
City Commission in June.
Financial Policies
economic base will be calculated and
included in the Capital update process.
The City's financial policies, compiled below,
2.
The City will perform all capital
set forth the basic framework for the overall
improvements in accordance with an
fiscal management of the City. Operating
adopted capital improvement program.
independently of changing circumstances and
The City will maintain its physical
conditions, these policies assist the decision-
assets at a level adequate to protect
making process of the City Manager and City
the City's capital investment and
Commission. These policies provide
minimize future maintenance and
guidelines for evaluating both current activities
replacement costs. The budget will
and proposals for future programs.
provide for the adequate maintenance
and the orderly replacement of the
Most of the policies represent long- standing
capital equipment from current
principles; traditions and practices that have
revenues wherever possible.
guided the City in the past and have helped
3.
The City will provide sufficient funds to
maintain financial stability over the last 10
replace and upgrade equipment as well
years. They are reviewed annually as a
as to take advantage of new
decision making tool and to ensure their
technology thereby ensuring that
continued relevance in an ever - changing
employees have safe and efficient tools
environment.
to provide their service. It reflects a
commitment to further automation and
Operating Budget Policies
use of available technology to improve
1. The City will maintain at a minimum, an
productivity in the City's work force.
accessible cash reserve equivalent to
The objective for upgrading and
eight (8) weeks of operating costs.
replacing equipment includes: (1)
2. No new or expanded services shall be
normal replacement as equipment
implemented without a corresponding
completes its useful life, (2) upgrades
revenue source or the implementation
to new technology, and (3) additional
of trade -offs of expenses or revenues
equipment necessary to service the
at the same time. This applies to
needs of the Charter School.
personnel, equipment and any other
4.
The City will use the following criterion
peripheral expenses associated with
to evaluate the relative merit of each
the service.
capital project. Capital expenditures will
3. The City shall continue to support a
foster goals of:
scheduled level of maintenance and
1. Projects specifically included in an
replacement of its infrastructure.
approved replacement schedule.
4. The City shall support capital
2. Projects that reduce the cost of
expenditures that reduce future
operations.
operating costs.
3. Projects that significantly improve
safety and reduce risk exposure.
Capital Budget Policies
5.
The classification of items as capital or
1. Annually, the City will prepare a five-
operating will be determined by two (2)
year capital improvement program
criteria - cost and frequency.
(CIP) analyzing all anticipated capital
Generally, a capital project has a
expenditures and identifying associated
"useful life" of more than one (1) year
funding sources. Future capital
and a value of $5,000 or more.
expenditures necessitated by changes
6.
The City will coordinate development of
in population, changes in development,
the capital improvement program with
growth, redevelopment or changes in
the development of the operating
budget. Future operating costs
associated with new capital
improvements will be projected and
included in the operating forecasts.
7. The first year of the five -year capital
improvement program will be used as
the basis for formal fiscal year
appropriations during the annual
budget process.
8. The City will maintain all of its assets at
a level adequate to protect the City's
capital investment and to minimize
future maintenance and replacement
costs.
9. The City will identify the estimated cost
of capital projects and prepare a
funding projection that considers
revenues and operating costs to be
included in the Capital Improvement
Program document that is submitted to
the City Commission for approval.
10. The City will determine the most
appropriate financing method for all
new projects.
11. If appropriate, the City will attempt to
maintain a mixed policy of
pay -as- you -go and borrowing against
future revenues for financing capital
projects.
12. The City will maintain ongoing
maintenance schedules relating to
road, sidewalk and drainage system
improvements.
13. The City will address and prioritize
infrastructure needs on the basis of
protecting the health, safety and
welfare of the community.
14.A CIP preparation calendar shall be
established and adhered to.
15. Capital projects will conform to the
City's Comprehensive Plan.
16. Long -term borrowing will not be used to
fund current operations or normal
maintenance.
17. The City will strive to maintain an
unreserved General Fund balance at a
level not less than 10% of the annual
General Fund revenue.
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18. If new project appropriation needs are
identified at an interim period during the
fiscal year, the funding sources will be
identified and mid -year budget
amendments will be utilized to provide
formal budgetary authority. In addition
budget amendments may be utilized to
increase appropriations for specific
capital projects.
Revenue Policies
1. The City will attempt to maintain a
diversified and stable revenue system
as a shelter from short -run fluctuations
in any single revenue source.
2. The City will attempt to obtain new
revenue sources as a way of ensuring
a balanced budget.
3. The City will review fees /charges
annually and will design or modify
revenue systems to include provisions
that automatically allow charges to
grow at a rate that keeps pace with the
cost of providing the service.
Cash Management/investment Policies
In accordance with Section 218.415, F.S., on
June 2, 2009 and on July 8, 2014, 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.
A Complete list of the City's investment
categories may be found in "Appendix A"
entitled Authorized Investment Summary
Table.
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
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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.
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
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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
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 1 St of each year with the final
maturity on April 1, 2029. Debt service
requirements average approximately $751,000
per year over the 19 -year life of the
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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
and October 1 St of each year with the final
maturity on April 1, 2029. Debt service
requirements average approximately $406,000
per year over the 19 -year life of the obligation.
The interest rate is locked at 3.64 %.
2000 Loan Debt Service Fund 240
The Series 2000 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt
service payments each year. This loan is
structured the same as a serial bond issue
with principal payments due on October 1St
and semi - annual interest payments due on
April 1St and October 1St of each year with the
final maturity on October 1, 2020. Debt service
requirements average approximately $535,000
per year over the 20 -year life of the obligation.
The interest rate is locked at 5.04 %.
2012 (A) Loan Debt Service Fund 250 & 2012
(B) Loan Debt Service Fund 290
Due to a very favorable interest rate
environment, in June of 2012, the City
refunded the original Series 2002 Revenue
Bonds with a Bank Loan (described below)
that resulted in a more than $2.5M NPV
savings over the life of the loan.
The Series 2012 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt
service payments each year. This loan is
structured the same as a serial bond issue
with principal payments due on August 1St and
semi - annual interest 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.
1 -13
b) The City may also retain
independent bond counsel and
disclosure counsel for legal and
procedural advice on all debt
issuances.
c) As necessary, the City may retain
other service advisors, such as
trustees, underwriters and pricing
advisors.
d) Any process utilized to select
professional service providers in
connection with the City's debt
program shall be in conformance
with City purchasing policies,
procedures and requirements.
4. Maturity of the Debt
Bonds will generally not have more
than thirty (30) year duration.
5. Payment of Debt
In order to ensure the timely remittance
of bond payments, such payments will
be paid by recurring wire transfer on or
before the bond's respective due date.
Although the City Charter makes no reference
to limitations in establishing debt, the City has
limited its borrowing to prudent levels that are
able to be satisfied with existing revenue and
cash flow projections. The City utilizes debt
financing on large expenditures for capital
projects or purchases that may be depreciated
over their useful lives. By using debt
financing, the cost of the expenditure is
amortized over its useful life allowing the
expenditure to be matched against revenue
streams from those receiving the benefits.
When establishing debt, there are a number of
factors that must be considered in the process.
These factors include the long -term needs of
the City and the amount of resources available
to repay the debt. There are different ways for
a City to achieve debt financing. The City may
obtain a bank loan, issue special revenue
bonds or ask the residents to approve a ballot
item authorizing the issuance of general
obligation bonds. The Commission considers
the asset's useful life and current economic
conditions, to determine the appropriate
financing instrument.
Cash Management
PnnIPd (,,a .qh
The City maintains a pooled cash account for
all funds, enabling the City to invest large
amounts of idle cash for short periods of time
and to optimize earnings potential. Cash and
cash equivalents represents the amount
owned by each City fund. Interest earned on
pooled cash and investments is allocated
monthly based on cash balances of the
respective funds. Investments are reported at
their fair value based on quoted market prices
as reported by recognized security exchanges.
Investment Categories
Cash, Cash Equivalents and Investments
This investment category consists of cash and
short -term investments with original maturities
of three (3) months or less when purchased,
includes cash on hand, demand deposits and
investments with the Florida SBA 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, 2015.
Florida SBA Pool ( "Florida Prime "�
Florida Prime 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.
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.
1 -14
Risk Management
The City is insured with the Florida Municipal
Insurance Trust for liability, property and
workers compensation coverage. The liability
limit under the policy is $5,000,000.
City of Aventura, Florida
Demographics and Miscellaneous Statistics
Date of Incorporation
Form of City Government
Area
Population per State Estimate
Ethnic Distribution * *:
White (Non- Hispanic)
Hispanic
Age Distribution **
Under 20
20 -34
35 -54
55 -64
65+
November 7, 1995
Commission - Manager
3.2 Square Miles
377262
57.9% African American 3.9%
35.8% Other 2.4%
17%
18%
26%
13%
26%
Average Household Size **
Average Household size 1.99
Average Family size 2.66
Housing Occupancy **
Total housing units
267120
Owner occupied housing units
117756
Renter occupied housing units
67136
Seasonal, recreational and vacant
housing units
87228
Full Time Employees 176
Public Tennis Center
2
Public Facilities Located
within Corporate Limits:
Public Recreation Centers
1
Public Parks
7
Open Space Recreation (acres)
33.5 Public Schools
0
Charter Schools
1
Public Libraries (Operated by Miami
Police Stations
1
Dade County) 1
Arts &Cultural Center
1
Fire Stations (Operated by Miami
Dade County) 2
* State of Florida, Bureau of Economic & Business Research. Population is as of April
1, 2014
** U.S. Census Bureau, Profile of General Demographic Characteristics: 2010 for Aventura,
Florida
1 -15
2015/16
BUDGET PREPARATION CALENDAR
DATE RESPONSIBILITY ACTION REQUIRED
April 2 City Manager Staff meeting is held to review budget
All Department Directors philosophy and develop overall goals,
objectives and performance indicators.
April 17 City Manager Electronic spreadsheets are delivered to
Department Directors with updated budget
preparation directives.
April 17 All Department Directors Completed budget estimates are submitted to
to City Manager City Manager. Revenue estimates are
May 8 Finance Department prepared.
May 11 Finance Department Completion of non General Fund budgets to
to City Manager include totals of all revenues and
May 29 expenditures submitted to City Manager.
June 1 City Manager Conducts departmental budget review
to meetings, balances budget and prints
June 26 budget document.
July 10 City Manager City Manager's recommended budget
document and message are submitted to
City Commission.
July 16 City Commission Budget Review Meeting, adopt tentative ad
City Manager valorem rate to transmit to County for
notification purposes.
September 8* City Commission
September 16* City Commission
September 18 Finance Director
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.
October 1 All Departments New budget becomes effective.
* Dates subject to change based on School Board and Miami -Dade Commission meeting
dates
1 -16
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
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
2015
2014
8973494539409
198,681,857
(53898249136)
8,394,311,130
Note: (1) Florida Law requires
that all property be
assessed at current fair market value.
1
-17
Tax Rate Comparison
The City of Aventura has the lowest tax rate in Miami -Dade County. The following table
compares the 2014/15 fiscal year adopted tax rates of the cities located in Miami -Dade
County:
Total Operating Debt
City Millage Millage Millage
Ave ntu ra
1.7261
1.7261
-
Doral
1.9280
1.9280
-
Uninc. County
1.9283
1.9283
-
Bal Harbour
2.0611
2.0611
-
Pinecrest
2.3000
2.3000
-
Miami Lakes
2.3518
2.3518
-
Cutler Bay
2.3907
2.3907
-
Palmetto Bay
2.4470
2.4470
Sunny Isles Beach
2.6000
2.6000
-
Sweetwater
2.7493
2.7493
-
Key Biscayne
3.0000
3.0000
-
South Miami
4.3639
4.3639
-
Bay Harbor Islands
4.9000
4.9000
-
Surfside
5.0293
5.0293
-
Virginia Gardens
5.1500
5.1500
-
Hialeah Gardens
5.1613
5.1613
-
Coral Gables
5.5890
5.5890
-
Miami Beach
6.0237
5.7942
0.2295
Hialeah
6.3018
6.3018
-
North Bay Village
6.3313
5.4740
0.8573
Medley
6.3800
6.3800
-
West Miami
6.8858
6.8858
-
Homestead
6.9315
5.9215
1.0100
Florida City
7.5899
7.5899
-
North Miami Beach
7.6369
6.6036
1.0333
Miami Springs
7.6710
7.6710
-
Indian Creek
7.6736
7.6736
-
North Miami
7.9336
7.9336
-
Miami Gardens
8.2363
6.9363
1.3000
El Portal
8.3000
8.3000
-
Miami
8.3850
7.6465
0.7385
Opa -locks
8.5000
8.5000
-
Golden Beach
8.5000
7.2450
1.2550
Miami Shores
8.6392
8.0000
0.6392
Biscayne Park
9.7000
9.7000
-
1 -18
Miami -Dade County
Where Do Your Tax Dollars Go?
(Based on 2014/15 Tax Rates)
Miami -Dade County School Board City of Aventura
JP 1 4 TV Tyr-7
Mir" I-EM-M& M MEk mom Nomood Moira wood -..dF —b.& r
jk 7�i
114 L74 nP 4IdiLLTIMP1P
FBA ALLblPhL Ply I L-4 4D 1
'V�
Jm6r
-�. Y � I
9. 1
I '
K 0586608 B
J
1 ■ hLkMU•LILX•J 1..
Everglades / FIND
i
Okeechobee Basin SFWM
(depiction above is for representational purposes only and is not designed to exact scale)
Total M illage Rate
1 -19
18.4518 100.00%
2014/15
Adopted
Taxing Authority
M illages
%
Miami -Dade County
8.3330
45.16%
Miami -Dade County School Board
7.9740
43.22%
South Florida Water Management District (SFWMD)
0.1577
0.85%
Evergaldes
0.0548
0.30%
Okeechobee Basin
0.1717
0.93%
Florida Inland Navigation District (FIND)
0.0345
0.19%
City of Aventu ra
1.7261
9.35%
Total M illage Rate
1 -19
18.4518 100.00%
200
180
160
140
120
100
80
60
Comparison of Number of Employees
185 188 ♦1186 185 185 185 187
189
119 121 120 120 121 121 123 1
06/07 07/08 08/09 09/10 10/11 11/12 12f13 13/14 14/15 15/16
City Commission
Office of the City Manager
Legal
City Clerk's Office
Finance
Information Technology
Public Safety
Community Development
Arts & Cultural Center
Community Services
Charter School*
Tota I
06/07
07/08
08/09
09/10
10/11
11/12
12/13
13/14
14/15
15/16
7
7
7
7
7
7
7
7
7
7
5
5
5
5
4.6
4.6
4.6
3.6
3.6
3.6
0
0
0
0
0
0
0
0
0
0
2
2
2
2
2
2
2
2
2
2
8
8
7
7
7
7
6
7
7
7
5
5
5
6
6
6
6
6
6
6
120
119
119
121
120
120
121
121
123
124
10
10
9
9
8.4
8.4
8.4
8.4
8.4
9.4
0
0
0
0
0
0
0
0
0
0
24
31
28
28
28
27
26
26
26
26
3
3
3
3
3
3
4
4
4
4
184
190
185
188
186
185
185
185
187
189
* Included in Charter School Fund Budget Document
1 -20
f
'f*l� iti lip
SUMMARY OF
ALL FUNDS
lii� wlt• I � �ii�
2 -1
CITY OF AVENTURA
SUMMARY OF ALL FUNDS
2015/'16
OPERATING & CAPITAL OUTLAY
REVENUE PROJECTIONS
APPROVED
CITY MANAGER
COMMISSION
FUND
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
FUND
2012/13
2013/14
2014/15
2015/16
2015/16
001
General Fund
$ 5533393924 $
5138153613 $
5037993439
$
5233203196 $
5233203196
110
Police Education Fund
223318
173309
83120
73000
73000
120
Transportation Fund
332863464
337923427
339403480
338013855
338013855
140
Police Capital Outlay Impact Fee Fund
53513
-
-
-
-
170
Park Development Fund
23264
-
-
-
-
180
911 Fund
1943918
2653219
1983880
1673500
1673500
230 -290
Debt Service Funds
255903638
235903870
235573922
235543905
235543905
392
Capital Projects Fund
1603824
131313010
138243639
9053000
9053000
410
Stormwater Utility Fund
8493357
8613215
231763000
236413270
236413270
620
Police Off Duty Services Fund
2203575
3303244
2253000
4703000
4703000
KSubtota4_
6236723795
6038033907
137303480
6238673726
62386737261
Interfund Eliminations
(232133882)
(213293685)
(212223334)
(212383590)
(212383590)
lWotal Revenue
$ 60,4583913 $
58,4743222 $
59,5083146
$
60,6293136 $
60,6293136
EXPENDITURES
DEPT./
APPROVED
CITY MANAGER
COMMISSION
DIV.
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
DEPARTMENT
2012/13
2013/14
2014/15
2015/16
2015/16
Operating Expenditures:
0101
City Comm iss ion
$ 1203307 $
1173419 $
1253339
$
1283563 $
1283563
0501
Office of the City Manager
8993043
7713051
8073931
8213742
8213742
0601
Legal
3503422
2933094
2703000
2803000
2803000
0801
City Clerk's Office
2773272
2923714
3133021
2873685
2873685
1001
Finance
7803480
9313562
9863975
130033892
130033892
1201
Information Technology
7673456
7943965
9683588
130133438
130133438
2001
Public Safety
1638533654
1731753754
1737953200
1836823837
1836823837
4001
Community Development
119243074
234623058
231043435
234013633
234013633
5001
Community Services
538683108
630243944
538953110
633463709
633463709
7001
Arts & Cultural Center
6643481
6903118
7263900
7983182
7983182
9001
Non - Departmental
132423549
133363185
134693000
134813000
134813000
Subtotal
2937473846
3038893864
3134623499
3332453681
3332453681
Capital Outlay:
8001
City Comm iss ion
-
-
-
-
-
8005
Office of the City Manager
-
13768
-
-
-
8006
Legal
-
-
-
-
-
8008
City Clerk's Office
-
-
33000
-
-
8010
Finance
13332
13929
23000
63000
63000
8012
Information Technology
1603443
663999
6043898
1663000
1663000
8020
Public Safety
210653360
115033458
252513242
7383375
7383375
8040
Community Development
23664
33855
933645
43500
43500
8050
Community Services
134333055
236603016
331803570
635303000
635303000
8069
Charter School
813514
903639
-
-
-
8070
Arts & Cultural Center
123666
243876
433972
293050
293050
8090
Non - Departmental
334433162
2033686
303000
303000
303000
8090
CIP Reserve
2623303
-
1932783398
1733243625
1733243625
Subtotal
734623499
435573226
2534873725
2438283550
2438283550
Non - Departmental:
9001
Transfer to Funds
-
-
-
-
-
9001
Debt Service
215383769
235423979
235573922
235543905
235543905
Subtotal
235383769
235423979
235573922
235543905
235543905
Total Expenditures
$ 3937493114 $
3739903069 $
5935083146
$
6036293136 $
6036293136
2 -2
CITY OF "ENTURA
SUMMARY OF ALL FUNDS
2015/16
OPERATING &CAPITAL OUTLAY MANA II
DEPTJ
NO. CATEGORY 2012/13 2013/14 APPROVED
BUT DGE5 CITY
PR 2 OS�AS C APPRO A6 II
1000/2999
Personal Services
$ 19,143,216 $
1936073538 $
2054505923 $
2135123635 $
2155125635
3000/3999
Contractual Services
537383461
6,219,124
538795900
6,505,743
655055743
4000/4999
Other Charges /Svcs
3,750,062
3,8973079
41234,321
4,3263968
4,326,968
5000/5399
Commodities
6693208
680,812
6953600
693,200
6933200
5400/5999
Other Operating Expenses
446,899
485,311
2011755
207135
2071135
Public Safety
Subtotal
2957475846
3038893864
3154625499
3332453681
3352455681
6000/6999
Capital Outlay
714621499
4,557,226
25,487,725
24,828,550
24,828,550
7000/7999
Debt Service
235383769
235423979
255575922
235543905
255545905
8000/8999
Transfer to Funds
-
-
-
-
-
Total Expenditures
$ 3%74%114 $
3739903069 $
59,508,146 $
6036293136 $
60,629,136
COMPARATIVE PERSONNEL SUMMARY
* Included in Charter School Fund Budget Document
2 -3
2012/13
2013/14
2014/15
2015/16
City Comm iss ion
7.0
7.0
7.0
7.0
Office of the City Manager
4.6
3.6
3.6
3.6
Legal
-
-
-
-
City Clerk's Office
2.0
2.0
2.0
2.0
Finance
6.0
7.0
7.0
7.0
Information Technology
6.0
6.0
6.0
6.0
Public Safety
121.0
121.0
123.0
124.0
Community Development
7.4
7.4
7.4
7.4
Charter School*
4.0
4.0
4.0
4.0
Community Services
14.0
14.0
14.0
15.0
Arts & Cultural Center
-
-
-
-
Total Full -Time Employees
172.0
172.0
174.0
176.0
Total Part -Time Employees
13.0
13.0
13.0
13.0
* Included in Charter School Fund Budget Document
2 -3
CITY OF AVENTURA
FUND BALANCE ANALYSIS
DEPT./ APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. DEPARTMENT 2012/13 2013/14 2014/15 2015/16 2015/16
GENERAL FUND (001)
Beginning Balance /Carryover
$
21,944,438
$
1796259894
$
1790179013
$
1693789324
$
1693789324
Revenues /Sources
3393959486
3491899719
3397829426
3599419872
3599419872
Expenditures /Uses
(36,371,675)
(3496529229)
(34,421,115)
(3599149635)
(3599149635)
Ending Fund Balance
$
1899689249
$
1791639384
$
1693789324
$
1694059561
$
1694059561
SPECIAL REVENUE FUNDS:
POLICE EDUCATION FUND (110)
Beginning Balance /Carryover
$
119850
$
99484
$
19120
$
-
$
-
Revenues /Sources
109468
79825
79000
79000
79000
Expenditures /Uses
(129834)
(169189)
(89120)
(79000)
(79000)
Ending Fund Balance
$
99484
$
19120
$
-
$
-
$
-
STREET MAINTENANCE FUND (120)
Beginning Balance /Carryover
$
8119313
$
195869617
$
292139480
$
191829855
$
191829855
Revenues /Sources
294759151
292059810
197279000
296199000
296199000
Expenditures /Uses
(1,699,847)
(1,578,947)
(399409480)
(3,801,855)
(3,801,855)
Wnding Fund Balance
$
195869617
$
292139480
$
-
$
-
$
-
911 FUND (180)
Beginning Balance /Carryover
$
299658
$
1049048
$
459280
$
139900
$
139900
Revenues /Sources
1659211
1609915
1539600
1539600
1539600
Expenditures /Uses
(909870)
(2199939)
(1989880)
(1679500)
(1679500)
Ming Fund Balance
$
1039999
$
459024
$
-
$
-
$
-
DEBT SERVICE FUNDS (230 -290)
Beginning Balance /Carryover
$
159079
$
219505
$
199711
$
-
$
-
Revenues /Sources
295759559
295699365
295389211
295549905
295549905
Expenditures /Uses
(295389769)
(295429979)
(295579922)
(295549905)
(295549905)
����d Balance
$
519869
$
479891
$
-
$
-
$
-
CAPITAL PROJECTS FUND (392)
Beginning Balance /Carryover
$
-
$
-
$
190599639
$
9009000
$
9009000
Revenues /Sources
1609824
191319010
7659000
59000
59000
Expenditures /Uses
-
(2329195)
(1,824,639)
(9059000)
(9059000)
Ending Fund Balance
$
1609824
$
8989815
$
-
$
-
$
-
STORMWATER UTILITY FUND (410)
Beginning Balance /Carryover
$
-
$
-
$
8809000
$
195699600
$
195699600
Revenues /Sources
8499357
8619215
192969000
190719670
190719670
Expenditures /Uses
(8729010)
(8059636)
(291769000)
(2,641,270)
(2,641,270)
Ending Fund Balance
$
(229653)
$
559579
$
-
$
-
$
-
POLICE OFF DUTY SERVICES FUND (620)
Beginning Balance /Carryover
$
-
$
-
$
-
$
-
$
-
Revenues /Sources
2209575
3309244
2259000
4709000
4709000
Expenditures /Uses
(1869862)
(2719640)
(2259000)
(4709000)
(4709000)
Ending Fund Balance
$
339713
$
589604
$
-
$
-
$
-
2 -4
a
■ *� i moo 1 ;1
do= �1
��■ ro
gym �.�.
Ia F +I
1, � r
GENERAL FUND
2 -5
CITY OF AVENTURA
GENERAL FUND - 001
SUMMARY OF BUDGET
2015/16
OPERATING &CAPITAL OUTLAY
FUND DESCRIPTION
The General Fund is used to account for resources and expenditures that are available for the
City's general operations.
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CATEGORY 2012/13 2013/14 2014/15 2015/16 2015/16
Current Revenues
Transfers
Carryover
Total Revenues
$ 3393879486 $ 3491599719 3397529426 $ 3599119872 $ 3599119872
89000 309000 309000 309000 309000
2199449438 1796259894 1790179013 1693789324 1693789324
$ 5593399924 $ 5198159613 5097999439 $ 5293209196 $ 5293209196
EXPENDITURES
DEPT./ APPROVED CITY MANAGER COMMISSION
DN. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. DEPARTMENT 2012/13 2013/14 2014/15 2015/16 2015/16
Operating Expenditures:
1179419
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
190039892
Subtotal
Capital Outlay
9689588
8005
Office of the City Manager
8006
Legal
8008
City Clerk's Office
8010
Finance
8012
Information Technology
8020
Public Safety
8040
Community Development
8050
Community Services
8069
Charter School
8070
Arts & Cultural Center
8090
Non- Departmental
8090
CIP Reserve
194699000
Transfer to Funds
194819000
Subtota
2897829261
Total
$ 1209307 $
1179419
1259339 $
1289563 $
1289563
8999043
7719051
8079931
8219742
8219742
3509422
2939094
2709000
2809000
2809000
2779272
2929714
3139021
2879685
2879685
7809480
9319562
9869975
190039892
190039892
7679456
7949965
9689588
190139438
190139438
1695719088
1696979986
1794039680
1890689337
1890689337
199249074
294629058
291049435
294019633
294019633
492499413
493959109
494769210
497609648
497609648
6649481
6909118
7269900
7989182
7989182
192429549
193369185
194699000
194819000
194819000
2798469585
2897829261
2996529079
3190459120
31,045,120
-
19768
-
-
-
-
-
39000
-
-
1,332
19929
29000
69000
69000
1609443
669999
6049898
1669000
1669000
290659360
195039458
194939742
7389375
7389375
29664
39855
939645
49500
49500
5529067
196739073
3059445
196879000
196879000
819514
909639
-
-
-
12,666
249876
439972
299050
299050
394439162
2039686
309000
309000
309000
1829352
-
1693789324
1694059561
1694059561
61501,560
39570,283
1899559026
1990669486
1990669486
292059882
292999685
291929334
292089590
292089590
292059882
292999685
291929334
292089590
292089590
$ 3695549027 $
3496529229
5097999439 $
5293209196 $
5293209196
2 -6
CITY OF AVENTURA
GENERAL FUND - 001
CATEGORY SUMMARY
201 5/16
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CODE CATEGORY 2012/13 2013/14 2014/15 2015/16 2015/16
310000/319999
Locally Levied Taxes
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
340000/349999
Charges for Services
350000/359999
Fines & Forfeitures
360000/369999
Miscellaneous Revenues
380000/389999
Transfer from Funds
399900/399999
Fund Balance
$ 21002,658 $
21,904,878
43435,258
435633943
33295,083
333543956
23188,715
231763251
232033502
139043789
1623270
2543902
83000
303000
2139443438
17,6 25,894
22,661,097 $
24,010,543 $
24,010,543
33943,000
41485,000
414853000
33231,329
31416,329
314163329
23120,000
21153,000
211533000
13632,000
11642,000
116423000
165,000
205,000
2053000
30,000
30,000
303000
173017,013
16,378,324
16,3783324
vailable General Fund $ 553339,924 $ 5138153613 503799,439 $ 52,320,196 $ 52,3203196
EXPENDITURES
1000/2999
Personal Services
1839563354
1933353898
203225,923
21,042,635
21,0423635
3000/3999
Contractual Services
43417,089
438863613
43461,000
41919,682
419193682
4000/4999
Other Charges & Services
33669,892
337113084
43081,321
41197,968
411973968
5000/5399
Commodities
669,208
6793605
693,600
690,200
6903200
5400/5499
Other Operating Expenses
134,042
1693061
190,235
194,635
1943635
Total operating expenses
2738463585
2837823261
293652,079
31,045,120
31,045,120
6000/6999
Capital Outlay
635013560
335703283
183955,026
19,066,486
19,0663486
8000/8999
Transfer to Funds
232053882
232993685
23192,334
2,208,590
2,2083590
Motal expenditures
$ 36,5543027 $
3436523229
503799,439 $
52,320,196 $
52,3203196
2 -7
CITY OF AVENTURA
GENERAL FUND - 001
FUND BALANCE ANALYSIS
2015/16
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CATEGORY 2012/13 2013/14 2014/15 2015/16 2015/16
Beginning Fund Balance $
213944,438 $
17,6253894
17,0173013 $
163378,324 $
16,3783324
Revenues /Sources:
Operating Expenditures
Locally Levied Taxes
0101
City Commission
$ 120,307
$ 117419
Property Taxes $
1230803224 $
12,7913444
13,8113097 $
143944,543 $
14,9443543
Section 185 Premium Tax
287,726
3183440
3183000
318,000
3183000
Utility Taxes
5,124,486
5,5253543
5,2423000
53488,000
5,4883000
Unified Comm. Tax
237323283
2,3593286
2,4103000
23350,000
2,3503000
City Business Tax
8773939
9103165
8803000
910,000
9103000
EWSubtota
21,102,658
21,904,878
22,6613097
24,010,543
24,010,543
13013,438
1,013,438
2001
Public Safety
Licenses & Permits
43435,258
4,5633943
3,9433000
43485,000
4,4853000
Intergovernmental Rev.
332953083
3,3543956
3,2313329
33416,329
3,4163329
Charges for Services
231883715
2,176,251
2,120,000
23153,000
2,153,000
Fines & Forfeitures
232033502
1,904,789
1,632,000
13642,000
1,642,000
Miscellaneous
1623270
2543902
1653000
205,000
2053000
Interfund Transfers In
83000
303000
303000
30,000
303000
Subtotal
12,2923828
12,284,841
11,121,329
113931,329
11,931,329
Total Revenues /Sources $
3333953486 $
34,189,719
33,7823426 $
35,941,872 $
35,9413872
APPROVED CITY MANAGER COMMISSION
OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CODE CATEGORY 2012/13 2013/14 2014/15 2015/16 2015/16
Expenditures /Uses:
Operating Expenditures
0101
City Commission
$ 120,307
$ 117419
125,339 $
128,563 $
128,563
0501
Office of the City Manager
8993043
7713051
8073931
8211742
8213742
0601
Legal
3503422
2933094
2703000
280,000
2803000
0801
City Clerk's Office
2773272
2923714
3133021
287,685
2873685
1001
Finance
7803480
9313562
9863975
13003,892
110033892
1201
Information Technology
767456
7943965
9683588
13013,438
1,013,438
2001
Public Safety
1635713088
16,6973986
1714033680
183068,337
18,0683337
4001
Community Development
119243074
2,4623058
21043435
2,401,633
2,4013633
5001
Community Services
432493413
413953109
414763210
43760,648
417603648
7001
Arts & Cultural Center
6643481
6903118
7263900
798,182
7983182
9001
Non - Departmental
1,242,549
113363185
114693000
13481,000
114813000
Total Operating E jenditures
2738463585
28,7823261
29,6523079
313045,120
31,0453120
Capital Outlay Expenditures
633193208
315703283
215763702
23660,925
216603925
Interfund Transfers Out
232053882
2,2993685
2,192,334
23208,590
2,2083590
[Total Expenditures /Uses
3633713675
34,6523229
34,4213115
353914,635
35,9143635
Ending Fund Balance
Designated for
Capital Improvements
183968,249
17,1633384
16,3783324
163405,561
16,4053561
M i MM IIt
aim I �jt
to *�
L �M
r �:
REVENUE
PROJECTIONS
2 -9
CITY OF AVENTURA
ENERAL FUND
REVENUE PROJECTIONS
2015/16
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
3111000
3112000
3125200
3141000
3143000
3144000
3149000
3161000
3221000
3221500
3222000
3231000
3234000
3237100
3238000
3291000
Locally Levied Taxes
Ad Valorem Taxes - Current
Ad Valorem Taxes - Delinquent
Section 185 Premium Tax
Utility Tax - Electric
Utility Tax -Water
Utility Tax -Gas
Unified Communications Tax
City Business Tax
Subtotal
Licenses & Permits
Building Permits
Radon /Code Comp Admn. Fee
Certificate of Occupancy
Franchise Fee- Electric
Franchise Fee -Gas
Franchise Fee- Sanitation
Franchise Fee- Towing
Engineering Permits
S u btota
Intergovernmental Revenues
3312100 Bulletproof Vests
3312200 Federal Grants
3312550 Byrne Grant
3312910 FEMA
3342009 Justice Assistance Grant
3344901 Maintenance Agreement Payment
3351200 State Revenue Sharing
3351500 Alcoholic Beverage License
3351800 Half Cent Sales Tax
3354930 Fuel Tax Refund
3382000 County Business Tax
= S u btota
Charges For Services
3413000 Certificate of Use Fees
3419000 Election Fling Fees
3419500 Lien Search Fees
3421300 Police Services Agreement
3425000 Development Review Fees
3471000 Rec /Cultural Events
3472000 Parks & Recreation Fees
3472500 Community Center Fees
3474000 Founders Day
3475000 Summer Recreation
3476001 AACC Fees and Rentals
S u btota I
$ 1198579991 $ 1296699112 $ 1397649950 $ 1499139874 $ 1499139874
2229233
1229332
469147
309669
309669
2879726
3189440
3189000
3189000
3189000
492599017
495729988
493509000
495329000
495329000
8449187
9269142
8709000
9309000
9309000
219282
269413
229000
269000
269000
297329283
293599286
294109000
293509000
293509000
8779939
9109165
8809000
9109000
9109000
2191029658
2199049878
2296619097
2490109543
2490109543
195389127
291949657
196009000
290009000
290009000
49663
59881
29000
69000
69000
419933
579768
359000
359000
359000
293289313
197309392
197829000
198989000
198989000
179795
199823
189000
199000
199000
4579007
4699662
4609000
4709000
4709000
209375
699845
309000
309000
309000
279045
159915
169000
279000
279000
494359258
495639943
399439000
494859000
494859000
229259
49593
-
-
-
1949382
-
-
-
-
5,235
49207
79200
79200
79200
99539
109000
-
-
-
12,670
99502
99679
99679
99679
5129571
5879364
5009000
5909000
5909000
189708
189919
209000
209000
209000
294559849
296579754
296309000
297259000
297259000
159303
159910
159450
159450
159450
489567
469707
499000
499000
499000
392959083
393549956
392319329
394169329
394169329
49095
49165
59000
59000
59000
-
-
29000
-
-
1139000
1089906
1009000
1009000
1009000
8159145
8209108
8289000
8359000
8359000
1419229
1809720
909000
1009000
1009000
269933
279814
259000
269000
269000
1419428
1529698
1309000
1509000
1509000
1979340
1559913
1909000
1759000
1759000
299375
309350
309000
409000
409000
5439507
5249313
5409000
5409000
5409000
1769663
1719264
1809000
1829000
1829000
291889715
291769251
291209000
291539000
291539000
2 -10
2 -11
Fines & Forfeitures
3511000
County Court Fines
3839118
3249275
4259000
3359000
3359000
3541000
Code Violation Fines
49473
39055
79000
79000
79000
3542000
Intersection Safety Camera Program
198159911
195779459
192009000
193009000
193009000
ESubtotal-W ■ M
292039502
199049789
196329000
196429000
196429000
Misc. Revenues
3611000
Interest Earnings
319378
519680
1259000
1409000
1409000
3644200
Sale of Assets
269647
1289907
109000
259000
259000
3644910
Lost/Abandoned Property
29847
109
-
-
-
3644920
Evidence
559239
159766
-
-
-
3662000
AACC Contributions
-
-
-
-
-
3662010
Brick Pavers
-
300
-
-
-
3662020
Honor Roll
-
109000
-
-
-
3699000
Misc. Revenues
469159
489140
309000
409000
409000
Subtotal
1629270
2549902
1659000
2059000
2059000
Non - Revenue
3811018
Transfer from 911 Fund
89000
309000
309000
309000
309000
3999000
Carryover
2199449438
1796259894
1790179013
1693789324
1693789324
Wsubtotal
2199529438
1796559894
1790479013
1694089324
1694089324
Total Available General Fund $
5593399924
$ 5198159613 $
5097999439 $
5293209196 $
5293209196
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 $9,094,962,102. This amount is
8.4% or $700,651 higher than last year. The ad valorem millage levy for fiscal year 2015/16
is recommended to be 1.7261, which is the same rate adopted last year. This will generate
$14,913,874 compared to last year's amount of $13,764,950. This represents the twentieth
year without an increase.
City Tax Rate History: Ad Valorem Taxes - Current
1995/96 to 2006/07 — 2.2270
$20,000,000
2007/08 to present — 1.7261 $15,000,000
$10,000,000
$5,000, 00 0
4 ,�o° ,�oti ,�oti Doti Doti ,�oti ,�oti
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
$- -
2 -12
3141000 Utility Tax - Electric — Section 166.231(1)(A), Florida Statutes, authorizes a city to
collect Public Service or Utility Taxes. Miami -Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on electricity. The
City enacted Ordinance 96 -03 which mirrored the County's utility tax levies. The projection
is based on actual collections for the past two fiscal years.
Utility Tax - Electric
$5,000,000
$4,000,000
$3,000,000
$ 2,000,000
$1,000,000
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
$950,000
$900,000
$850,000
$800,000
$750,000
o`, \ °o
,�o
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
$-
o�,� °o oo�tio e°�ti�
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.
Unified Communications Tax
$3,000,000
$2,500,000
$ 2,000,000
$1,500,000
$1,000,000
$500,000 i
$- _ f�
3161000 City Business Tax — Pursuant to Chapter 205, Florida Statutes, the City has
adopted an ordinance imposing a business tax for the privilege of engaging in or managing
any business, profession or occupation within the City. The amount budgeted is based on
anticipated collections in the 2014/15 fiscal year.
City Business Tax
$1,000,000
$800,000 +
$600,000
$400,000
$200,000
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
2014/15 fiscal year and an anticipated increase in building activity.
Building Permits
i�
$2,500,000 {•
$ 2,000,000
$1,500,000
$1,000,000
$500,000
$-
o\ °� o�\tio
,�o o,
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 2013/14
fiscal year.
Franchise Fee - Electric
$3,500,000
$3,000,000
$2,500,000 J
$ 2,000,000
$1,500,000
$1,000,000
$500,000 '
$_ -
o�,� °o
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
$50,000
$40,000 _
$30,000 0'
$20,000
$10,000
$ _ r' L
\tio
o
('O o�
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
$480,000
$460,000
$440,000
$420,000
$400,000
$380,000
oO, o�x �ti�
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 2014/15 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 I
$400,000
$300,000
$200,000
$100,000
3351500 Alcoholic Beverage License — Various alcoholic beverage license taxes are levied
on manufacturers, distributors, vendors and sales agents of alcoholic beverages in the
State. The tax is collected by the State and distributed back to the City. The City's share is
approximately 38% of the proceeds of the tax collected within the City.
3351800 Half Cent Sales Tax — This revenue source represents one half of the revenue
generated by the additional 1% sales tax which is distributed to counties and cities based
on a per capita formula. The amount budgeted is based on actual collections for the current
fiscal year which includes an increase compared to the prior year.
Half Cent Sales Tax
$3,000,000 `
$2,500,000
$ 2,000,000
$1,500,000
$1,000,000
$500,000
o oo \tio ti °�ti� titi�ti� ti�,�ti� ti��ti� ti°Xtih ti��tio
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
$44,000 i
$42,000 �{
$40,000
$38,000
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 and the summer performing arts camp. Rental fees are
recommended to increase for the first time since the facility opened in 2010.
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.
2 -17
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.
3542000 Intersection Safety Camera Program am — 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 Carry — This amount is derived by a comparison of all of the anticipated
revenues for the current period to all of the anticipated expenditures for the current period.
The amount budgeted represents the total needed to fund anticipated future capital projects
and to balance the revenues with projected expenditures.
2 -18
ewe
CITY
COMMISSION
2 -19
CITY OF AVENTURA
CITY COMMISSION
2015/16
DEPARTMENT DESCRIPTION
The City Commission is the community's legislative body which acts as the decision - making entity that
establishes policies and ordinances to meet the community's needs on a proactive basis. The City
Commission is committed to providing the best possible professional government and the delivery of
quality service levels that reflect community priorities and maintain the quality of life for all residents.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
1000/2999
Personal Services
$ 629432 $
629869 $
629063 $
629650 $
629650
3000/3999
Contractual Services
-
-
-
-
-
4000/4999
Other Charges & Services
389452
399879
419176
429413
429413
5000/5399
Commodities
19511
19745
39300
39500
39500
5400/5499
Other Operating Expenses
179912
129926
189800
209000
209000
Total Operating Expenses
$ 1209307 $
1179419 $
1259339 $
1289563 $
1289563
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title
2012/13
2013/14
2014/15
2015/16
0301
Mayor
1.0
1.0
1.0
1.0
0401
Commissioner
1.0
1.0
1.0
1.0
0402
Commissioner
1.0
1.0
1.0
1.0
0403
Commissioner
1.0
1.0
1.0
1.0
0404
Commissioner
1.0
1.0
1.0
1.0
0405
Commissioner
1.0
1.0
1.0
1.0
0406
Commissioner
1.0
1.0
1.0
1.0
Tota 1
7.0
7.0
7.0
7.0
2 -20
CITY OF AVENTURA
CITY COMMISSION
2015/16
BUDGETARY ACCOUNT SUMMARY
001 - 0101 -511
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
2 -21
PERSONAL SERVICES
1210
Commission Salaries $
559029 $
559321 $
559000 $
559000 $
559000
2101
FICA
79168
79309
69865
79452
79452
2401
Workers' Compensation
235
239
198
198
198
Subtotal
629432
629869
629063
629650
629650
OTHER CHARGES & SERVICES
4030
Legislative Expenses
389452
399879
419176
429413
429413
Subtotal
389452
399879
419176
429413
429413
COMMODITIES
5101
Office Supplies
193
30
300
300
300
5290
Other Operating supplies
19318
19715
39000
39200
39200
Subtotal
19511
19745
39300
39500
39500
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
109824
79311
99300
99500
99500
5420
Conferences & Seminars
69088
49615
89500
99500
99500
5981
Krop High School Scholarship
19000
19000
19000
19000
19000
Subtotal
179912
129926
189800
209000
209000
Total City Commission $
1209307 $
1179419 $
1259339 $
1289563 $
1289563
2 -21
CITY COMMISSION
BUDGET JUSTIFICATIONS
4030 Legislative Expenses — This account represents the $6,059 established per
Commissioner to offset expenses incurred in the performance of their official duties.
5410 Subscriptions & Memberships — The following memberships are included for funding:
Florida League of Cities
National League of Cities
Miscellaneous Seminars
5420 Conferences & Seminars — Funding for this purpose is essential in order to keep
informed of changing and new developments in local government.
Florida League of Cities
National League of Cities
Miscellaneous Seminars
5981 Krop High School Scholarship — Annually the City Commission establishes this
scholarship for Aventura students who are seniors attending Krop High School to offset
College expenses.
2 -22
a
■ *� � I �iil
OFFICE OF THE
CITY MANAGER
2 -23
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2015/16
DEPARTMENT DESCRIPTION
Maintain a City government structure that represents the needs of the community and provides quality
services in an efficient, businesslike and professional manner. Responsible for the overall
management of all functions and activities of the City's operations, preparation of annual budget and
5 -year CIP document and ensures the proper implementation of policies and ordinances adopted by
the City Commission. Provides recommendations and solutions to community concerns. Utilizes
customer service focus process to respond to citizen requests.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
1000/2999
Personal Services
$ 7729744 $
6619774 $
6669431 $
6799842 $
6799842
3000/3999
Contractual Services
509700
509488
509000
529500
529500
4000/4999
Other Charges & Services
679777
499076
779200
759700
759700
5000/5399
Commodities
19666
29962
49500
49500
49500
5400/5499
Other Operating Expenses
69156
69751
99800
99200
99200
Irotal operating expenses
$ 8999043 $
7719051 $
8079931 $
8219742 $
8219742
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title
2012/13
2013/14
2014/15
2015/16
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
-
-
-
0201
Secretary to City Manager
1.0
1.0
1.0
1.0
0801
Receptionist/inform. Clerk
1.0
1.0
1.0
1.0
Tota 1
4.6
3.6
3.6
3.6
2 -24
Office of the City Manager
Organization Chart
City Manager's
Secretary
City Manager
2-25
Capital Projects Manager/
Code Officer
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2015/16
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
2 -26
ACTUAL
ACTUAL
PROJECTED
ESTIMATE
2012/13
2013/14
2014/15
2015/16
Citizen Requests & Inquires
24
28
30
30
Commission Requests
15
10
15
15
Community Meetings Attended
15
15
15
15
Agenda Back up Items Prepared
76
83
65
65
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
13
12
12
Capital Projects Completed
14
13
12
12
School Advisory Committee Meeting
5
5
5
5
2 -26
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2015/16
BUDGETARY ACCOUNT SUMMARY
001 - 0501 -512
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
$ 5613408 $
PERSONAL SERVICES
1201
Employee Salaries
2101
FICA
2201
Pension
2301
Health, Life & Disability
2401
Workers' Compensation
79,283
Subtotal
813572
CONTRACTUAL SERVICES
3170
Lobbyist Services
3180
Medical Exams -New Employees
2,994
Subtotal Up
61214
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
4040
Administrative Expenses
4041
Car Allowance
4101
Communication Services
4701
Printing & Binding
4710
Printing /Newsletter
4910
Advertising
-
Subtotal
50,700
COMMODITIES
5101
Office Supplies
5290
Other Operating Supplies
391
Subtotal
33500
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
5420
Conferences & Seminars
5901
Contingency
113400
Subtotal
113400
Total City Manager
$ 5613408 $
473,565 $
470,956 $
4803190 $
4803190
323189
253446
363028
363735
363735
903249
79,080
79,283
813572
813572
853904
80,495
73,950
743962
743962
2,994
31188
61214
63383
63383
7723744
661,774
666,431
679,842
679,842
503000
50,488
50,000
523500
523500
700
-
-
-
-
50,700
50,488
50,000
523500
523500
23741
391
43000
33500
33500
-
-
600
600
600
113400
113400
113400
113400
113400
23426
11692
21200
23200
23200
551
2,281
3,000
33000
33000
323521
33,312
55,000
553000
553000
183138
-
1,000
-
-
67,777
49,076
77,200
753700
753700
13403
23497
43000
43000
43000
263
465
500
500
500
13666
2,962
4,500
43500
43500
3,239
61162
51800
63200
63200
23364
589
33000
23000
23000
553
-
19000
13000
13000
63156
63751
93800
93200
93200
$ 899,043 $
771,051 $
807,931 $
8213742 $
8213742
2 -27
OFFICE OF THE CITY MANAGER
BUDGET JUSTIFICATIONS
3170 Lobbyist Services — Costs associated with retaining a professional lobbyist to foster
the City's position at the state and county level.
4710 Printing /Newsletter — Represents the cost of printing various documents, informational
newsletters and annual report to the residents.
5410 Subscriptions & Memberships — This line item is used to fund memberships with
professional organizations and subscriptions.
Florida City & County Manager's Association
International City Management Association
American Planning Association
Government Finance Officers Association
American Society of Public Administration
Miscellaneous subscriptions
5420 Conferences & Seminars — Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of City Management, local
government and personnel.
Florida City & County Manager's Association
International City Management Association
Florida League of Cities
Miscellaneous Management Seminars
2 -28
ad
-29
* woo' +'.
M *� �+;
m r �R7
Wis. 1
4
LEGAL
CITY OF AVENTURA
LEGAL
2015/16
DEPARTMENT DESCRIPTION
To provide legal support and advice to the City Commission, City Manager, Department Directors and
advisory boards on all legal issues affecting the City.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services 3479047 2939094 2659000 2759000 2759000
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5499 Other Operating Expenses 3,375 - 53000 55000 55000
tal Operating Expenses $ 350,422 $ 2935094 $ 2705000 $ 2805000 $ 2805000
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
2015/16
BUDGETARY ACCOUNT SUMMARY
001 - 0601 -514
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
CONTRACTUAL SERVICES
3120 Prof. Services - Legal $
3479047 $
2939094 $ 2659000 $
2759000 $
2759000
3301 Court Costs & Fees
-
- -
-
-
M Subtotal 1111rM
3479047
2939094 2659000
2759000
2759000
OTHER OPERATING EXPENSES
5901 Contingency
39375
- 59000
59000
59000
Subtotal
39375
- 59000
59000
59000
Total Legal $
3509422 $
2939094 $ 2709000 $
2809000 $
2809000
BUDGET JUSTIFICATIONS
3120 Professional Services Legal — Represents the estimated cost of maintaining the contracted
City Attorney arrangement with the firm of Weiss Serota Helfman Cole & Bierman, P.A., at an
hourly rate of $197 to perform legal services required by the City Commission and City Manager.
2 -31
-P
J *r'
CITY CLERK'S
OFFICE
I
2 -32
CITY OF AVENTURA
CITY CLERK'S OFFICE
2015/16
DEPARTMENT DESCRIPTION
To record and maintain an accurate record of the official actions of the City Commission and Advisory
Boards. Serve as the local Elections Supervisor. Provide notice of all required meetings, effect legal
advertising and respond to public records requests. Implement and maintain records management
program. Administer publication and supplement of City Code Book. Maintain custody of City Seal
and all City records. Assist in preparation of agenda items, prepare and distribute agenda packages
and recaps. Schedule Code Enforcement Hearings and provide administrative support to Special
Master. Provide clerical support to the City Commission. Assist City Manager's Office with special
projects.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013114 2014115 2015116 2015116
1000/2999
Personal Services
$ 2275506 $
2515286 $
225,521 $
2345985 $
2345985
3000/3999
Contractual Services
-
-
-
-
-
4000/4999
Other Charges & Services
455139
369277
795600
455400
459400
5000/5399
Commodities
25420
39398
45600
45000
49000
5400/5499
Other Operating Expenses
25207
15753
35300
35300
35300
Motal Operating Expenses $
2773272 $ 2925714 $ 313,021 $ 287,685 $ 2875685
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2012/13 2013/14 2014/15 2015/16
0501 City Clerk
3005 Executive Assistant to City Clerk
Total
2 -33
1.0 1.0 1.0 1.0
1.0 1.0 1.0 1.0
2.0 2.0 2.0 2.0
City Clerk's Office
Organization Chart
City Clerk
Executive Asst to
City Clerk
2-34
CITY OF AVENTURA
CITY CLERK'S OFFICE
2015/16
OBJECTIVES
1. To maintain accurate minutes of the proceedings of the City Commission, Advisory Boards and
other Committees of the City.
2. To publish and post public notices as required by law.
3. To maintain custody of City records and promulgate procedures for the orderly management,
maintenance, retention, imaging and destruction of said records.
4. To provide clerical support to City Commissioners, including mail, correspondence, travel and
conference registration, preparation of proclamations and certificates.
5. To administer the publication, maintenance and distribution of the Code Book and supplements.
6. To conduct municipal elections in accordance with City, County and State laws.
7. To establish and coordinate the City's records management program in compliance with state law.
8. To effect legal advertising to fulfill statutory requirements of local and state law.
9. To prepare and provide for distribution of agenda packages to Commission, staff, citizens and
provide for placement of same on the City's website and prepare and distribute recaps of
Commission meetings.
10. To schedule Code Enforcement Hearings and provide clerical support to Special Master.
11. To fulfill information and public records requests within 72 hours.
PERFORMANCE WORKLOAD INDICATORS
2 -35
ACTUAL
ACTUAL
PROJECTED
ESTIMATED
2012/13
2013/14
2014/15
2014/15
No. of Sets of Minutes Prepared
33
38
33
34
No. of Public Notices Prepared
39
39
40
35
No. of Legal Advertisements Published
18
21
20
20
No. of Ordinances Drafted
6
9
5
7
No. of Resolutions Drafted
30
33
20
40
No. of Lien Requests Responded To
17687
17858
17650
17750
No. of Welcome Letters Prepared
485
449
350
340
No. of Agenda Packages Prepared /Distributed
33
33
33
27
No. of Agenda Recaps Prepared /Distributed
12
14
12
13
No. of Proclamations Issued
6
10
10
18
2 -35
CITY OF AVENTURA
CITY CLERK'S OFFICE
2015/16
BUDGETARY ACCOUNT SUMMARY
001 -0801 -519
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
2 -36
PERSONAL SERVICES
1201
Employee Salaries $
1739299 $
1939949 $
1679540 $
1709685 $
1709685
1401
Overtime
873
796
700
800
800
2101
FICA
129595
139833
129817
139057
139057
2201
Pension
229940
239757
249606
259062
259062
2301
Health, Life & Disability
179348
189382
199255
249767
249767
2401
Workers' Compensation
451
569
603
614
614
1[ Subtota I-JR11111111W
2279506
2519286
2259521
2349985
2349985
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
19841
598
39000
39000
39000
4041
Car Allowance
69000
69000
69000
69000
69000
4101
Telephone
600
600
600
900
900
4701
Printing & Binding
249
297
39000
39000
39000
4730
Records Retention
797
19094
49000
49000
49000
4740
Ordinance Codification
39496
39853
39000
39500
39500
4911
Legal Advertising
169340
279085
259000
259000
259000
4915
Election Expenses
159816
(39250)
359000
-
-
Subtotal
459139
369277
799600
459400
459400
COMMODITIES
5101
Office Supplies
29061
29734
39200
39200
39200
5120
Computer Operating Supplies
-
-
600
-
-
5290
Other Operating Supplies
359
664
800
800
800
l Subtotal
29420
39398
49600
49000
49000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
19223
19148
19300
19300
19300
5420
Conferences & Seminars
984
605
29000
29000
29000
Subtotal
29207
19753
39300
39300
39300
Total City Clerk $
2779272 $
2929714 $
3139021 $
2879685 $
2879685
2 -36
CITY CLERK'S OFFICE
BUDGET JUSTIFICATIONS
4001 Travel & Per Diem — Provides for attendance at the International Institute of Municipal
Clerks Conferences, Florida Association of City Clerks Conference and Training Institute,
Florida League of Cities Conferences.
4730 Records Retention — Costs associated with imaging of records to maintain records
management program.
4740 Ordinance Codification — Costs associated with the official codification of City
Ordinances.
4911 Legal Advertising — Costs incurred to satisfy legal requirements of State Statutes,
County and City Code.
5410 Subscription & Memberships — This line item is used to fund memberships with
professional organizations and subscriptions.
Florida Association of City Clerks
International Institute of Municipal Clerks
Miami -Dade County Municipal Clerks Association
Newspapers
2 -37
f*m� OMNIti
9 *= EMI
On
An r9
rt
FINANCE
2 -38
CITY OF AVENTURA
FINANCE
2015/16
DEPARTMENT DESCRIPTION
To provide overall financial and support services to the organization which includes accounting, cash
management, purchasing, risk management, personnel management financial planning and budgetary
control.
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL BUDGET
PROPOSAL
APPROVAL
NO. CATEGORY RECAP
2012/13 2013114 2014/15
2015116
2015/16
1000/2999
Personal Services
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5499
Other Operating Expenses
3601
Total Operating Expenses
Position No. Position Title
1001
Finance Director
1501
Controller
13701
Human Resources Manager
1301
Purchasing Agent
1201 -1202
Accountant
3601
Customer Service Rep. II
405440
Total
$ 7125246 $
837136 $
8625010 $
8875427 $
8875427
475477
565056
635000
575000
575000
85709
235719
405440
375940
375940
65651
7131
105100
105100
105100
55397
7,520
115425
115425
115425
$ 780,480 $
931,562 $
9865975 $
150035892 $
150035892
PERSONNEL ALLOCATION SUMMARY
2012/13
2013/14
2014/15
2015/16
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
-
1.0
1.0
1.0
1.0
1.0
1.0
1.0
2.0
2.0
2.0
2.0
1.0
1.0
1.0
1.0
6.0
7.0
7.0
7.0
2 -39
Finance Department
Organization Chart
Finance
Director
Risk Management
Controller
Accounting Purchasing
2 Accountants Purchasing Agent
Customer Service
Representative 11
2-40
Human Resources
Human Resources
Manager
CITY OF AVENTURA
FINANCE
2015/16
OBJECTIVES
1. Invest idle funds in accordance with the City's Investment Policy 100% of the time.
2. Issue Comprehensive Annual Financial Report (CAFR) by March 31 of each year.
3. Obtain Government Finance Officers Association's Certificate of Achievement for
Excellence in Financial Reporting for CAFR each year.
4. Produce /distribute quarterly financial monitoring reports within 30 days of quarter -end.
5. Annually review adequacy of purchasing procedures.
6. Issue purchase orders within two (2) business days of approval.
7. Process all invoices within ten (10) business days of approval.
8. Process bi- weekly payroll /related reports in a timely and accurate manner.
9. Annually review adequacy of insurance coverage.
10. Maintain effective personnel system to allow for timely recruitment and hiring of
employees
PERFORMANCE WORKLOAD INDICATORS
2 -41
ACTUAL
ACTUAL
PROJECTED
ESTIMATE
2012/13
2013/14
2014/15
2015/16
% of idle funds invested in accordance
with policy
100%
100%
100%
100%
Number of CAFRs issued prior to 3/31
1
1
1
1
Number of G FOA Certificate of
Achievements
1
1
1
1
Number of quarterly reports produced
timely
4
4
4
4
Annually review purchasing procedures
1
1
1
1
% of purchase orders issued within 2 days
99%
98%
99%
99%
% of invoices processed within 10 days
98%
99%
99%
99%
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 — Full -time
6
9
5
6
Number of New Hires — Part -time
9
8
8
8
2 -41
CITY OF AVENTURA
FINANCE
2015/16
BUDGETARY ACCOUNT SUMMARY
001- 1001 -513
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014115 2015116 2015/16
2 -42
PERSONAL SERVICES
1201
Employee Salaries $
503,255 $
5915181 $
5995853 $
6175849 $
6175849
2101
FICA
345152
40,691
455889
47,265
475265
2201
Pension
695649
82181
865739
89,341
895341
2301
Health, Life & Disability
1035914
1215363
1275370
1305748
1303748
2401
Workers' Compensation
1,276
1,720
25159
2,224
25224
Subtota
71 25246
8375136
8623010
8879427
8873427
CONTRACTUAL SERVICES
3180
Medical Exams - New Employees
-
15565
33000
39000
33000
3190
Prof. Services
2,502
2,691
55000
5,000
55000
3201
Prof. Services - Auditor
445975
519800
553000
499000
493000
Subtotal
475477
565056
633000
579000
573000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
3,519
4,677
75500
7,500
75500
4101
Communication Services
840
1,440
15440
1,440
15440
4610
R &M - Vehicles
15255
488
13500
19500
13500
4650
R &M- Office Equipment
-
125
55500
5,500
55500
4701
Printing & Binding
15114
25951
43000
49000
43000
4910
Advertising
15714
135825
203000
179500
173500
4990
Other Current Charges
267
213
500
500
500
Subtotal
83709
235719
403440
379940
373940
COMMODITIES
5101
Office Supplies
35473
35558
53000
59000
53000
5120
Computer Operating Supplies
465
1,000
15000
1,000
15000
5220
Gas & Oil
25363
25567
33800
39800
33800
5290
Other Operating Supplies
350
6
300
300
300
Subtotal 0
65651
7131
105100
10,100
105100
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
2,707
3,570
35925
3,925
35925
5420
Conferences & Seminars
29535
35638
53500
59500
53500
5450
Training
155
312
15500
1,500
15500
5901
Contingency
-
-
500
500
500
Subtotal
55397
7,520
115425
11,425
115425
Total Finance $
7805480 $
9315562 $
9865975 $
150035892 $
150035892
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
Human Resources Association of Broward County
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
2 -43
Florida Government Finance Officers Association
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
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INFORMATION
TECHNOLOGY
2 -45
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2015/16
DEPARTMENT DESCRIPTION
This department provides a secure computing environment that allows for efficient processing of
City - related business. Information Technology uses the City's website, AVTV and radio station to
deliver accurate and consistent information to the City's customers.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
1000/2999
Personal Services
$ 5749857 $
6019271 $
7119423 $
7299713 $
7299713
3000/3999
Contractual Services
49383
59252
109000
109000
109000
4000/4999
Other Charges & Services
1689138
1699122
2159605
2429165
2429165
5000/5399
Commodities
169249
149758
189000
189000
189000
5400/5499
Other Operating Expenses
39829
49562
139560
139560
139560
Total Operating Expenses
$ 7679456 $
7949965 $
9689588 $
190139438 $
190139438
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2012/13 2013/14 2014/15 2015/16
9201
Information Technology Director
8701 -8702
Network Administrator II
1402
Network Administrator 1
13201
Commun Tech Project Specialist
13601 -13602
Support/Project Specialist
1.0
Tota I
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
2.0
2.0
2.0
2.0
6.0
6.0
6.0
6.0
2 -46
Information Technology Department
Organization Chart
Network
Administrator (2)
Information
Technology Director
Communications
Tech Project
Specialist (1)
2 -47
Support/ Project
Specialist (2)
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2015/16
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 City and ACES 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
including social media.
10. Improve AVTV and the City's Information 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
% of time computer network is operational
% of time www.cityofaventura.com is available
% of time www.aventuracharter.org is available
Number of workstations supported
Number of physical servers supported
Number of virtual servers supported
Number of help desk support cases
Number of City periodical publications
coordinated
Number of training sessions held
ACTUAL
2012/13
ACTUAL
2013/14
PROJECTED
2014/15
ESTIMATED
2015/16
99
99
99
99
99
99
99
99
99
99
99
99
240
776
775
775
9
12
16
17
25
35
37
35
37133
37740
37800
37800
4 4
4 4
4 4
4 4
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2015/16
BUDGETARY ACCOUNT SUMMARY
001 - 1201 -513
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
2 -49
PERSONAL SERVICES
1201
Employee Salaries $
4089239 $
4229781 $
4889173 $
5059611 $
5059611
2101
FICA
289967
309024
379345
389679
389679
2201
Pension
559929
589433
699844
729330
729330
2301
Health, Life & Disability
809680
889815
1149308
1119278
1119278
2401
Workers' Compensation
19042
19218
19753
19815
19815
Subtota 1
5749857
6019271
7119423
7299713
7299713
CONTRACTUAL SERVICES
3190
Other Prof. Services
49383
59252
109000
109000
109000
Subtotal
49383
59252
109000
109000
109000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
39530
19608
59300
59300
59300
4041
Car Allowance
69000
69000
69000
69000
69000
4101
Communication Services
59707
69909
89500
79660
79660
4650
R &M- Office Equipment
1309144
1329905
1689105
1949245
1949245
4701
Printing & Binding
181
123
500
500
500
4851
Web Page Maintenance
69522
69598
89000
99260
99260
4852
Email Hosting Services
169054
149979
199200
199200
199200
Subtota PF
1689138
1699122
2159605
2429165
2429165
COMMODITIES
5101
Office Supplies
19891
19288
39000
39000
39000
5120
Computer Operating Supplies
149358
139470
159000
159000
159000
Subtotal
169249
149758
189000
189000
189000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
19374
29049
29460
29460
29460
5420
Conferences & Seminars
19255
19153
39100
39100
39100
5450
Training
19200
19360
89000
89000
89000
ESubtotal
39829
49562
139560
139560
139560
Total Information Technology $
7679456 $
7949965 $
9689588 $
190139438 $
190139438
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
PUBLIC SAFETY
2 -52
CITY OF AVENTURA
POLICE
2015/16
DEPARTMENT DESCRIPTION
To provide a professional, full service, community oriented Police Department. Respond to all
calls for service in a timely and professional manner. Ensure that all crimes are thoroughly
investigated and those who are arrested are successfully prosecuted. Interact with the
community and create partnerships that enhance law enforcement, crime prevention and quality
of life issues.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
1000/2999
Personal Services
$ 1495699933 $
1497639836 $
1594529180 $
1691079837 $
1691079837
3000/3999
Contractual Services
7129354
6759744
5689000
5889500
5889500
4000/4999
Other Charges & Services
6569853
6219491
7509000
7359500
7359500
5000/5399
Commodities
5879608
6019408
5899500
5879500
5879500
5400/5499
Other Operating Expenses
449340
359507
449000
499000
499000
12.0
2101 -2106
Total Operating Expenses
$ 1695719088 $
1696979986 $
1794039680 $
1890689337 $
1890689337
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2012/13 2013/14 2014/15 2015/16
0901
Police Chief
1.0
1.0
1.0
1.0
9401 -9402
Majors
2.0
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
4.0
4.0
4.0
4.0
2301 -2313
Sergeants
12.0
12.0
12.0
12.0
2101 -2106
Detectives
6.0
6.0
6.0
7.0
2001 -2060
Police Officers
57.0
57.0
59.0
58.0
6201
Crime Prev Coordinator
1.0
1.0
1.0
1.0
3701
Crime Analyst
1.0
1.0
1.0
1.0
5501
Property Room /Crime Scene Supervisor
1.0
1.0
1.0
1.0
3901
Crime Scene Tech II
1.0
1.0
1.0
1.0
2801 -2804
Police Service Aides
4.0
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
1401
Records Specialist
-
-
-
1.0
1601
911 Manager
1.0
1.0
1.0
1.0
13001 -13003
Communication Supervisor
3.0
3.0
3.0
3.0
12901 -12906
Communication Officer III
4.0
5.0
6.0
6.0
6701 -6706
Communication Officer II
6.0
6.0
6.0
6.0
2701 -2704
Communication Officer
3.0
2.0
1.0
1.0
8601 -8602
Administrative Asst. III
2.0
2.0
2.0
2.0
13501 -13502
Personnel & Training Specialist
2.0
2.0
2.0
2.0
7501
Fleet Manager /Quartermaster
1.0
1.0
1.0
1.0
13801
Emergency Vehicle Technician
-
-
1.0
1.0
9301
Fleet Maintenance Worker
2.0
2.0
1.0
1.0
Tota 1
121.0
121.0
123.0
124.0
2 -53
Administrative
Services
Commander
Captain
1 911 Manager
16 Comm. Officers/Supervisors
1 Records Supervisor
2 Records Clerks
1 Data Entry Clerk
1 PSA
1 Officer
1 Fleet Mgr /Quartermaster
1 Fleet Maintenance Worker
Emergency Vehicle
Technician
2 Personnel/ Training
1 Admin Assistant
Public Records Specialist
POLICE DEPARTMENT
2015/16
Organization Chart
Chief of Police Executive Assistant
I
Operations Specialized Services
Major Major
2 Captains Captain
6 Patrol Sergeants
35 Patrol Officers
2 Mall Sergeant
11 Mall Officers
3 PSA's
1 Sergeant Traffic
5 Traffic Officers
1 Marine Patrol
1 School Resource Officers
2-54
2 Sergeants
6 Detectives
1 CSU Sergeant
5 CSU Officers
Crime Scene/Property Supervisor
1 Crime Scene Technicians
1 Crime Prevention Specialist
1 Crime Analyst
1 PSA
1 Admin. Assistant
CITY OF AVENTURA
POLICE
2015/16
OBJECTIVES
1. Move forward with replacement of the current E911 system to a newer, more
technologically advanced system.
2. Upgrade RMS from the current H.T.E. system to the OSSI system; the new OSSI CAD
system has been installed and is up and running.
3. Continue to work with Miami -Dade Fire Rescue towards completing Phase II of software
integration to transfer medically related emergency calls for service to Miami -Dade
County Fire Rescue directly into their CAD system.
4. Continue to have the Crime Suppression Unit be proactive toward crime within the city
and continue liaisons with our Detective Bureau and various task forces and /or other
agencies regarding organized crime and theft and fraud groups.
5. Maintain service levels provided to the public by all Divisions within the agency.
6. Maintain a partnership with the community through Crime Prevention and police
services.
7. Work with residents, businesses, organizations and associations to solve problems.
8. Participate in community programs and community involvement activities.
9. Conduct community presentations with an emphasis on safety for children and senior
citizens.
10. Conduct customer service surveys of residents, businesses and victims of crimes.
2 -55
PERFORMANCE WORKLOAD INDICATORS
ACTUAL
ACTUAL PROJECTED
ESTIMATE
2012/13
2013/14
2014/15
2014/15
Man -hours Assigned to traffic flow
Issues
187500
187750
197000
197000
Progress Toward National Re-
accreditation
33%
33%
100%
33%
Personnel Hired
3
4
4
8
Community Programs
36
38
39
39
Community Presentations
46
52
50
50
Community Involvement Activities
38
40
41
41
Man hours Assigned to School
Resources
2400
2400
2400
2400
Calls for Service
297123
287682
187712*
187712*
Arrests
27015
17937
17732
17800
Accidents
27046
27134
27194
27000
Traffic Citations
167918
187690
167702
177000
Parking Citations Issued
17847
17498
17566
17500
Part 1 Crimes Reported
27353
27210
27286
27300
Customer Service Surveys
17000
17000
17000
17000
* Calls for service are estimated to be lower due to reclassification
of call types by new OSSI CAD software.
2 -55
CITY OF AVENTURA
PUBLIC SAFETY
2015/16
BUDGETARY ACCOUNT SUMMARY
001 - 2001 -521
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
2 -56
PERSONAL SERVICES
1201
Employee Salaries $
896909749 $
899529437 $
992999076 $
997389536
997389536
1390
Court Time
1219069
1189861
1109000
1149000
1149000
1401
Overtime
7659874
6919807
7509000
7509000
7509000
1410
Holiday Pay
1759453
1529568
1509000
1509000
1509000
1501
Police Incentive Pay
689175
709000
709440
719560
719560
2101
FICA
7049274
7279194
7299964
7639669
7639669
2201
Pension
292549651
290939314
290749902
291889397
291889397
2301
Health, Life & Disability
195709624
197009357
198279100
198779264
198779264
2401
Workers' Compensation
2199064
2579298
4409698
4549411
4549411
9 Subtotal
1495699933
1497639836
1594529180
1691079837
1691079837
CONTRACTUAL SERVICES
3180
Medical Exams
39473
49492
39000
39500
39500
3190
Prof. Services - Traffic Safety Prc
6709983
6659699
5509000
5509000
5509000
3192
Prof. Services
379898
59553
159000
359000
359000
Subtotal
7129354
6759744
5689000
5889500
5889500
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
159192
129027
159000
159000
159000
4040
Administrative Expenses
99174
109124
109000
109000
109000
4042
Recruiting & Hiring Expense
882
933
19000
29000
29000
4043
CALEA Accreditation
49140
69008
209000
69000
69000
4050
Investigative Expense
109786
149503
159000
159000
159000
4101
Communication Services
929008
929276
1109000
1109000
1109000
4201
Postage
39329
39967
49000
49000
49000
4420
Leased Equipment
779264
639870
729000
729000
729000
4440
Copy Machine Costs
39272
19980
49000
39000
39000
4610
R &M- Vehicles
1679525
1099096
1159000
1159000
1159000
4645
R &M- Equipment
1449304
1909502
2509000
2509000
2509000
4650
R &M- Office Equipment
1259809
1119479
1309000
1309000
1309000
4701
Printing & Binding
39168
49726
49000
39500
39500
Subtotall=
6569853
6219491
7509000
7359500
7359500
COMMODITIES
5101
Office Supplies
119517
99018
149000
149000
149000
5115
Byrne Grant Match
139571
149155
109000
109000
109000
5120
Computer Operating Supplies
209288
149357
159000
159000
159000
5220
Gas & Oil
3739720
3619664
3509000
3409000
3409000
5240
Uniforms
189264
329644
309000
359000
359000
5245
Uniform Allowance
709250
699905
709000
709000
709000
5266
Photography
-
431
500
500
500
5270
Ammunition
339535
369486
409000
409000
409000
5290
Operating Supplies
469463
629748
609000
639000
639000
Subtotal
5879608
6019408
5899500
5879500
5879500
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
69197
49207
69000
69000
69000
5430
Educational Assistance
832
39516
39000
89000
89000
5450
Training
379311
279784
359000
359000
359000
Subtotal
449340
359507
449000
499000
499000
Total Public Safety $
1695719088 $
1696979986 $
1794039680 $
1890689337 $
1890689337
2 -56
PUBLIC SAFETY
BUDGET JUSTIFICATIONS
1390 Court Time — This line item is used to fund overtime and standby court time.
1401 Overtime — The expenditures from this account are anticipated and unanticipated
manpower hours such as major criminal investigations, natural and manmade disasters,
holiday details, homeland security and various dignitary details.
1410 Holiday Pay — This request reflects estimated costs with funding holiday pay for shift
employees.
1501 Police Incentive Pay — This is mandated by the State for rewarding sworn personnel
who have obtained additional education.
3180 Medical Exams — All police officers are required to have a physical exam prior to
employment or as required per departmental policy for specialized units.
3190 Professional Services — Costs associated with the Intersection Traffic Safety Camera
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
promotional testing, document imaging, attorney fees and other professional services.
Sergeant's exam will be given in FY 2015/2016.
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 required pre -hire testing.
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, vehicle GPS, computer system communications and other communication
devices.
4420 Leased Equipment — Covers costs for leased equipment and vehicles.
2 -57
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, computers, software and other equipment.
4650 R &M Office Equipment — This account covers the cost of the OSSI software
maintenance and upgrades.
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 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.
5430 Educational Assistance — This account is used to reimburse employees up to 75% of
the state tuition rate for college courses and /or college degrees that are related to their job
functions.
5450 Training — Costs associated with this account are related to maintain state standards
and having a highly trained, professional police force.
2 -58
idp m awalk
COMMUNITY
DEVELOPMENT
7■ � *1
2 -59
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2015/16
DEPARTMENT DESCRIPTION
This Department is composed of four divisions: Planning and Zoning, Building, Code Compliance and
Local Business Tax Receipts. The Planning and Zoning division is responsible for the City's planning,
zoning, development review and economic development functions. The Building Division is
responsible for building permitting and inspections. Code Compliance is responsible for City Code
enforcement. Local Business Tax Receipts is responsible for the issuance and enforcement of Local
Business Tax Receipts. This Department strives to provide efficient and professional "one- stop"
customer service at a centralized location.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
1000/2999
Personal Services
$ 7289184 $
7619434 $
8029585 $
8359783 $
8359783
3000/3999
Contractual Services
191349148
196319504
192159000
194809000
194809000
4000/4999
Other Charges & Services
479990
579272
629300
629300
629300
5000/5399
Commodities
119185
99326
159650
149650
149650
5400/5499
Other Operating Expenses
29567
29522
89900
89900
89900
Total Operating Expenses
$ 199249074 $
294629058 $
291049435 $
294019633 $
294019633
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2012/13 2013/14 2014/15 2015/16
13101
Community Development Director
4201
Building Official (P /T)
9001
Executive Assistant/Planning Technician
3601 -3604
Customer Service Rep II
8901
Code Compliance Officer II /Zoning Review
8902
Code Compliance Officer (P /T)
4701
Capital Projects Manager /Code Enforcement Officei
4.0
Total Full -Time
1.0
Total Part -Time
1.0
Tota I
2 -60
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
4.0
4.0
4.0
4.0
1.0
1.0
1.0
1.0
-
-
-
1.0
0.4
0.4
0.4
0.4
7.4 7.4 7.4 7.4
1.0 1.0 1.0 2.0
8.4 8.4 8.4 9.4
Community Development Department
Building Inspections
& Permittina
Building Official
Contractual Building
Review &Inspection
Services
3 Customer Service Rep II
Organization Chart
Community
Development
Director
Code Enforcement
Business Tax
Receipts
Code Compliance
Officer 11
Code Compliance
Officer I P/T
Capital Projects
Coor. /Code
Compliance Officer
Customer Service
Rep II/ Compl /Inspect
2 -61
Exec Assistant/
Planning Tech
Planning
Contractual Planner
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2015/16
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
2 -62
2012/13
2013/14
2014/15
2015/16
No. of Local Business Tax Receipts Issued
27712
27388
27800
27800
No. of Code Notice of Violations Issued
187
139
200
200
No. of Special Master Hearings
22
445
400
400
No. of Building Permits Issued
57141
57244
47500
57000
No. of Building Inspections Performed
87954
107438
87000
97000
No. of Land Development Petitions Processed
10
20
10
10
No. of Variance Requests Processed
6
2
3
4
No. of Site Plans Reviewed
7
8
5
5
% of Inspections Performed 24 H rs. of Request
99
99
99
99
% of Plan Reviews Conducted Within 10 Days
98
98
98
98
2 -62
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2015/16
BUDGETARY ACCOUNT SUMMARY
001 -4001 -524
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012113 2013114 2014115 2015/16 2015/16
2 -63
PERSONAL SERVICES
1201
Employee Salaries $
527,361 $
5445493 $
5659989 $
5965993 $
5969993
1401
Overtime
402
19378
800
800
800
2101
FICA
395226
40,405
435298
45,670
455670
2201
Pension
655841
68,982
735250
75,447
755447
2301
Health, Life & Disability
905260
1009411
1063031
1025288
1023288
2401
Workers' Compensation
55094
59765
133217
149585
143585
Subtotal
7285184
761,434
8025585
835,783
8355783
CONTRACTUAL SERVICES
3101
Building Inspection Services
150955737
155355133
131753000
154005000
134003000
3190
Prof. Services
38,411
96,371
405000
80,000
805000
IWSubtotafW
11345148
1,631,504
152155000
1,480,000
154805000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
1,098
1,436
45000
4,000
45000
4041
Car Allowance
65000
6,000
65000
6,000
65000
4101
Communication Services
15244
19221
13500
19500
13500
4420
Lease Equipment
595
411
23800
29800
23800
4610
R &M - Vehicles
414
185
25000
2,000
25000
4645
R &M - Equipment
456
-
19000
1,000
15000
4701
Printing
55501
59542
53000
59000
53000
4730
Records Retention
325682
429477
403000
409000
403000
Subtotal
475990
579272
623300
629300
623300
COMMODITIES
5101
Office Supplies
55722
49595
73500
79500
73500
5120
Computer Operating Supplies
13906
19306
23000
29000
23000
5220
Gas & Oil
35075
2,884
45000
3,000
35000
5240
Uniforms
482
541
650
650
650
5245
Uniform Allowance
-
-
13500
19500
13500
ESubtotal?W
115185
99326
153650
149650
143650
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
13107
19031
23500
29500
23500
5420
Conferences & Seminars
15460
19203
33400
39400
33400
5450
Training
-
288
25500
2,500
25500
5901
Contingency
-
-
500
500
500
Subtotal
25567
29522
83900
89900
83900
Total Community Development $
159243074 $
254625058 $
231043435 $
254015633 $
234013633
2 -63
COMMUNITY DEVELOPMENT
BUDGET JUSTIFICATIONS
3101 Building Inspection Services — Estimated costs associated with private firm to perform
building inspection services.
3190 Professional Services — Costs associated with utilizing professional planning
consulting services.
4420 Lease Equipment — This budget item is included to cover costs associated with
leasing a copier.
4730 Records Retention — Estimated costs for imaging building permit records.
5240 Uniforms — This includes uniform maintenance and work shoes for the Code
Compliance Officers.
5410 Subscriptions & Memberships — This line item is used to fund memberships with
professional organizations and subscriptions.
American Planning Association
Florida Planning Association
American Institute of Certified Planners
Florida Association of Code Enforcement
Building Officials Association
Miscellaneous subscriptions
Florida Association of Business Tax Officials
5420 Conferences & Seminars — Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of planning, economic
development and code enforcement.
2 -64
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COMMUNITY
SERVICES
2 -65
CITY OF AVENTURA
COMMUNITY SERVICES
2015/16
DEPARTMENT DESCRIPTION
This department is responsible for the maintenance of roads, public areas and facilities, beautification
projects, community recreation and cultural activities, special events programming, implementation of
mass transit programs and park development. The department is organized to provide a wide scope
of public works operations, transportation services, cultural and recreation programs and special
events on a quality basis.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012113 2013114 2014/15 2015/16 2015116
1000/2999
Personal Services
$ 133083452 $
133953326 $
134333710 $
134943398 $
134943398
3000/3999
Contractual Services
1,543,132
135773699
136513000
137703000
137703000
4000/4999
Other Charges & Services
133613656
133863005
133373500
134433250
134433250
5000/5399
Commodities
23,426
233179
309750
293750
293750
5400/5499
Other Operating Expenses
123747
123900
233250
233250
233250
1.0
13901
Votal Operating Expenses
$ 492499413 $
433953109 $
494769210 $
497603648 $
437603648
PERSONNEL ALLOCATION SUMMARY
Position Ni Position Title 2012/13 2013/14 2014/15 2015/16
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
Public Works Coordinator
1.0
1.0
1.0
1.0
7701
Facilities Manager
1.0
1.0
1.0
1.0
5401
Maintenance Worker
1.0
1.0
1.0
1.0
13901
Parks and Recreation Manager II
-
-
1.0
1.0
4901
Parks and Recreation Manager
2.0
2.0
1.0
1.0
1901 -1903
Parks and Recreation Supervisor
2.0
3.0
3.0
3.0
10401
Community Rec Center Supervisor
1.0
1.0
1.0
1.0
5801 -5803
Park Attendant (FIT)
3.0
2.0
2.0
3.0
5701 -5711
Park Attendant (P/T)
12.0
12.0
12.0
11.0
Total Full -Time
14.0
14.0
14.0
15.0
Total Part -Time
12.0
12.0
12.0
11.0
Total
26.0
26.0
26.0
26.0
2 -66
Community Services Department
Organization Chart
F � �9
Director of Community Servicu
Exawtlw Ast
Miew■ft � u� ARM * fmN L
CaMMUMN1 Pam L FaN L �a�r
f*iNRrN CNEbrodud !rd■tlr IMarWdn iNMrMl= irQew"M i�ar�ll�n
Crs�i�lr IYI�
dwoodud Pa16 JIMMM
� i�r■sw IYrld�a woo
eblumar
WEN
• Public Works
• GIS /Mapping
• Public Works Permitting
• ROW /Streets/ Stormwater
Drainage Maintenance
• Landscape
Maintenance /Beautification
• Engineering
City Buildings & Facilities
Maintenance
2 -67
• Community Recreation Center
• Founders Park
• Founders Park SplashPad
• Veterans Park
• Waterways Park
• Waterways Dog Park
• Camps /Teacher Planning Days
• Special Events: Arbor Day,
Senior Prom, Halloween,
Founders Day, Veterans Day
• Recreation Programs & Activities
• Athletic Leagues
• Park /Athletic Field Maintenance
• Special Event Permitting
• Founders Day
CITY OF AVENTURA
COMMUNITY SERVICES
2015/16
OBJECTIVES
1. Provide accurate and quick responses to resident complaints and concerns.
2. Work with Community Services Advisory Board to provide quality programs and services.
3. Implement approved operating and C I P Budget.
4. Continue Tree City USA Status.
5. Conform to NPDES stormwater standards.
6. Expand ridership and improve customer service on City -wide shuttle bus service.
7. Increase Community Recreation Center attendance.
8. Increase youth athletic leagues participation.
9. Expand GO GREEN /recycling program using efficient lighting and water management
practices.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2015 -16 Youth Sports Calendar
2011/12
2013/14
2014/15
2015/16
Resident complaints & concerns cleared
132
138
140
135
Advisory Board Meetings attended
5
5
5
5
C I P projects completed
3
6
5
5
Tree City re- certification
1
1
1
1
Stormwater basins /systems cleaned for compliance
61
65
65
65
Shuttle bus ridership
2847876
2797983
2907000
2957000
Community Recreation Center attendance
807915
797549
817000
817500
Number of participants registered in youth sports
967
939
975
170250
Number of public outreach programs & special events
8
10
10
10
2015 -16 Youth Sports Calendar
Sport
Season
Flag Football
Sept - Oct
Basketball
Oct - Dec
Boys Soccer
Jan- May
Girls Soccer
Oct - May
Little League Baseball
Mar - May
CITY OF "ENTURA
COMMUNITY SERVICES
2015/16
BUDGETARY ACCOUNT SUMMARY
001 - 5001 -539
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
PERSONAL SERVICES
1201
Employee Salaries $
9473238
$ 9939670 $
1,020,558 $
1,055,198 $
1,055,198
1401
Overtime
103832
129663
149000
149500
143500
2101
FICA
705185
73,530
78,073
80,723
805723
2201
Pension
1095713
120,853
127,247
134,586
134,586
2301
Health, Life & Disability
141,435
161,532
171,365
185,207
185,207
2401
Workers' Compensation
29,049
33,078
22,467
24,184
245184
Subtotal
11308,452
11395,326
1,433,710
1,494,398
1,494,398
CONTRACTUAL SERVICES
3113
Prof. Services - Comm. Cen. Inst.
100,645
833657
1103000
1103000
1109000
3150
Prof. Services - Landscape Arch.
79630
49983
159000
153000
159000
3160
Prof. Services - Security
369510
323015
373000
383000
389000
3450
Lands/Tree Maint. Svcs - Streets
790,906
7973660
8253000
8353000
8353000
3451
Bea utification /Signage
55,890
1013237
723000
723000
725000
3452
Lands/Tree Maint. Svcs - Parks
212,911
2243577
2423000
2453000
2453000
3455
Transportation Services
3385640
3333570
3503000
4553000
4555000
W Subtota
13543,132
135773699
1,651,000
1,770,000
1,770,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
19184
29576
29500
29500
29500
4041
Car Allowance
69000
69000
69000
69000
69000
4101
Communication Services
69598
69867
79250
79250
79250
4301
Utilities - Electric
67,225
693438
503000
503000
505000
4311
Utilities - Street Lighting
212,169
2343264
2103000
2103000
2103000
4320
Utilities -Water
2611130
2103364
2053000
2053000
2053000
4420
Lease
2,369
25380
85500
105000
105000
4610
R &M - Vehicles
45491
75937
65000
55000
55000
4620
R &M - Buildings
629964
793092
623500
673500
679500
4631
R &M - Janitorial Services
429190
443727
453000
463000
469000
4645
R &M - Equipment
139411
143483
173000
203000
203000
4672
R &M - Parks
639624
643338
803000
903000
903000
4691
R &M - Streets
149071
123497
123500
123500
123500
4701
Printing & Binding
2,647
53759
63500
63500
65500
4850
Special Events
555672
653751
753000
753000
753000
4851
Cultural /Recreation Programs
108,288
1163629
1103000
1103000
1103000
4852
Founders Day Activities
595752
62,217
63,750
150,000
150,000
4854
Summer Recreation
3773871
3803686
3703000
3703000
3703000
Subtotal
1,361,656
133863005
1,337,500
1,443,250
1,443,250
COMMODITIES
5101
Office Supplies
4,198
33756
63000
63000
63000
5120
Computer Operating Supplies
7,418
73810
83500
83500
83500
5220
Gas & Oil
53559
53784
53500
43500
43500
5240
Uniforms
53078
53286
73250
73250
73250
5290
Other Operating Supplies
13173
543
33500
33500
33500
U SubtotalIF111111111M
233426
233179
303750
293750
293750
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
2,330
23549
23750
23750
23750
5420
Conferences & Seminars
575
23575
33000
33000
33000
5450
Training
83982
23037
103000
103000
103000
5901
Contingency
860
53739
73500
73500
73500
Subtotal
123747
123900
233250
233250
233250
Total Community Services $
43249,413
$ 433953109 $
4,4763210 $
4,7603648 $
4,7603648
2 -69
COMMUNITY SERVICES DEPARTMENT
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 and repairs. Funding request includes costs for median informational
signage upgrades, replacing Entrance Features metal halide light fixtures on NE 199 ST
with LED fixtures, new banners and associated hardware, and re- surfacing on an
ongoing basis.
3452 Landscape /Tree Maintenance Services Parks - Provides funding for complete
landscape maintenance services for Founders Park, Waterways Park, Waterways Dog
Park and Veterans Park. Services include: irrigation and grounds maintenance services;
tree trimming, specialized Bermuda turf maintenance for athletic fields that includes
liquid fertilization and deep tine aeration 6 times per year, specialty pesticide
applications for the Dog Park, and general park maintenance.
3455 Transportation Services - Funding level includes providing five mini -bus public
transit routes six days per week on a contractual basis that carries over 290,000
passengers per year, including the printing costs for route schedules. Transit system
links the residential areas to community, retail, and medical establishments, as well as
Miami -Dade and Broward routes. Additional funding has been provided to address
possible route improvements during peak times.
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, park buildings, for HVAC
maintenance; pest control services; fire alarm system monitoring, roof inspections,
general building repairs, painting, security system monitoring; and annual gymnasium
floor maintenance. Funding request includes upgrading trash receptacles to include re-
cycling materials and replacing existing lights with LED energy saving fixtures.
2 -70
4672 R &M Parks - Provides funding for repair and maintenance of park amenities and
equipment. Funding request includes costs for replacing two shade structures at
Waterways Park, re- surfacing the outdoor basketball court at Waterways Park, installing
rubberized surfacing at two exercise stations at Waterways Park, repairing the
rubberizes surfacing at two exercise stations at Founders Park, and replacing the pole
padding at Founders Park playground.
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 Day, Senior Prom, July 4th Fireworks, Halloween Harvest, Veterans
Day and 5 Movie Nights throughout the fiscal year.
4851 Culture /Recreation Programs - Provide for costs associated with establishing a
wide variety of comprehensive recreation programming; senior trips to local venues,
youth athletics, recreation programs and classes, and other programs. All costs are
offset by registration fees.
4852 Founders Day Activities - Provides for funding entertainment, activities, games,
concert talent, production, sound, lighting, and rental costs, temporary power and the
required logistics for the 20th anniversary Founders Day activities on Sunday November
87 2015 and concert on Saturday November 14, 2015.
5410 Subscriptions & Memberships - Provides for funding memberships in the
American Public Works Association, Florida Recreation and Parks Association, and
National Recreation and Parks Association.
5420 Conferences & Seminars - Provides for funding for attending the following
conferences: American Public Works Association, Florida Recreation and Parks
Association, National Recreation and Parks Association, customer service training, and
local seminars.
2 -71
a
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ARTS
CULTURAL
CENTER
2 -72
CITY OF AVENTURA
ARTS &CULTURAL CENTER
2015/16
II DEPARTMENT DESCRIPTION 1 II
This department is responsible for the operations and programming of the Arts and Cultural Center.
The goal is to provide a facility that offers a wide range of quality entertainment and cultivates
partnerships with other local and regional organizations to enhance the quality of life for the City by
providing a variety of performing arts and relevant cultural programming for audiences of all ages.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
1000/2999
Personal Services
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5499
Other Operating Expenses
69200
Total Operating Expenses
29200
PACA Contractual Employees
5169784 5329522
1439236 1529016
49461 59580
$ 6649481 $ 6909118 $ 7269900 $ 7989182 $ 7989182
2012/13 2013/14 2014/15 2015/16
General Manager
1.0
1.0
5679000
6119682
6119682
1519500
1799300
1799300
69200
69200
69200
29200
19000
19000
$ 6649481 $ 6909118 $ 7269900 $ 7989182 $ 7989182
2012/13 2013/14 2014/15 2015/16
General Manager
1.0
1.0
1.0
1.0
Eve ntManager
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
Event Coodinator
-
-
-
0.8
P/T Labor
0.3
0.3
0.3
0.3
Tota 1
4.6
4.6
4.6
5.3
2 -73
Arts &Cultural Center Department
Organization Chart
City Commission
AACC Advisory
Board
Performing Arts
Center Authorit
General Manager
2-74
CITY OF AVENTURA
ARTS &CULTURAL CENTER
2015/16
OBJECTIVES
1. To provide artistic offerings to our increasingly diverse community with an emphasis on fostering
a cooperative spirit and enhancing the quality of life in Aventura.
2. Create a performing arts facility that is welcoming and inclusive of the public at large by
maintaining an aesthetically pleasing and professional facility.
3. Attract and secure financial support through grants and other fundraising opportunities.
4. Enhance the learning experiences of students at Aventura City of Excellence Charter School by
expanding performing arts activities and educational opportunities.
5. To increase general public awareness of the value of the cultural and educational programs
available.
PERFORMANCE WORKLOAD INDICATORS
Advisory Board Meetings attended
Number of performances /events
Total attendance
Number of promotional material produced
Summer Camp
% of patrons who respond favorably to AACC
2 -75
ACTUAL ACTUAL PROJECTED ESTIMATE
2012/13 2013/14 2014/15 2014/15
4
4
4
4
138
140
140
146
287500
307200
307200
327000
40
40
45
45
1
1
1
1
80%
80%
80%
80%
CITY OF "ENTURA
ARTS &CULTURAL CENTER
2015/16
BUDGETARY ACCOUNT SUMMARY
001 -7001 -575
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL BUDGET
PROPOSAL
APPROVAL
NO. CATEGORY RECAP
2012/13 2013/14 2014/15
2015/16
2015/16
2 -76
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
1335366
1325000
1445000
1445000
1445000
3114
Prof. Services - Man Services /Staff
2895584
3005202
3075000
3435682
3435682
3115
Prof. Services - Man Services /Marl
225498
185450
235000
243000
243000
3190
Prof. Services - Programming
575455
685346
755000
805000
805000
3410
Prof. Services -Janitorial Services
135881
135524
185000
205000
205000
Subtotal
5163784
5325522
5675000
6113682
6113682
OTHER CHARGES & SERVICES
4101
Communication Services
65617
65550
65200
63500
63500
4201
Postage
35493
55765
75000
73500
73500
4301
Utilities
555205
545292
545000
555000
555000
4440
Copy Machine Costs
25512
25527
25800
23800
23800
4620
R &M - Buildings
85853
85210
75000
73000
73000
4645
R &M - Equipment
55787
85374
55000
65500
65500
4701
Printing & Binding
35276
115785
125000
123500
123500
4850
Special Events
480
-
25000
255000
255000
4910
Advertising
575013
545513
555000
565000
565000
4920
Licenses /Permit Fees
-
-
500
500
500
Subtotal
143,236
1525016
1515500
1795300
1795300
COMMODITIES
5101
Office Supplies
982
996
15200
13200
13200
5120
Computer Operating Supplies
129
15300
15000
15000
15000
5290
Other Operating Supplies
35350
35284
45000
45000
45000
Subtotal
45461
55580
65200
63200
63200
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
-
-
15200
-
-
5901
Contingency
-
-
15000
15000
15000
Subtotal
-
-
25200
15000
15000
Total Arts & Cultural Center $
6645481 $
6905118 $
7265900 $
7985182 $
7985182
2 -76
ARTS & CULTURAL CENTER
BUDGET JUSTIFICATIONS
3112 Professional Services- Management Services — Payment for services provided in
conjunction with the Agreement with Performing Arts Center Authority for management,
programming and operational support services.
3114 Professional Services- Management Services /Staffing — Reimbursement to
Performing Arts Center Authority in accordance with agreement for staff personnel costs.
3115 Professional Services — Management Services Marketing — Payment for marketing
and public relation services.
3190 Professional Services Programming — This line item is used to fund "City Presents"
performances in order to attract a variety of programming.
3410 Professional Services Janitorial Services — Costs for cleaning the AACC facility.
4101 Communication Services — Costs associated with telephone service and other
communication type services.
4301 Utilities — Costs associated with electricity, water, sewer and refuse service for the
AACC.
4620 R &M Building — Costs of maintaining service contracts for mechanical systems within
the AACC.
4645 R &M Equipment — Costs of maintaining service contracts on all equipment located at
the AACC.
4910 Advertising — Costs associated with promoting events at the AACC.
5430 Reserve for Programming — This account was established to accumulate funds
derived from fund raising programs such as from the sale of bricks and honor roll plaques to
fund future performing arts events.
2 -77
mp I IN BMW
NON
DEPARTMENTAL
2 -78
CITY OF AVENTURA
NON - DEPARTMENTAL - TRANSFERS
2015/16
BUDGETARY ACCOUNT SUMMARY
001 - 9001 -581
_17- OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
TRANSFERS
9118 Transfer to Charter School Fund $
1009000 $
2009000 $
1009000 $
1009000 $
1009000
9123 Transfer to Debt Service Fund - 2010/11
191989430
191949379
191879248
191939750
191939750
9124 Transfer to Debt Service Fund - 2000
5079810
5119398
5089680
5109536
5109536
9125 Transfer to Debt Service Fund - 2012 (A)
3999642
3939908
3969406
4049304
4049304
5 Total Non- Departmenta N ransfers=r $
292059882 $
292999685 $
291929334 $
292089590 $
292089590
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 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 (A) Loan Debt Service Fund — Transfer to 2012 (A) Loan Debt
Service Fund for required interest and principal on that Loan.
2 -79
CITY OF AVENTURA
NON - DEPARTMENTAL
2015/16
BUDGETARY ACCOUNT SUMMARY
001 - 9001 -590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
2 -80
PERSONAL SERVICES
2501
Unemployment $
- $
966 $
109000 $
109000 $
109000
Subtotal
-
966
109000
109000
109000
CONTRACTUAL SERVICES
3410
Prof. Services - Janitorial $
619064 $
649254 $
729000 $
759000 $
759000
Subtota 1
619064
649254
729000
759000
759000
OTHER CHARGES & SERVICES
4101
Communication Services
859635
859031
959000
959000
959000
4201
Postage
119042
169072
149000
159000
159000
4301
Utilities
1919022
2159387
2209000
2209000
2209000
4440
Copy Machine Costs
99545
99368
109000
109000
109000
4501
Insurance
7049035
6729783
7859000
7929000
7929000
4620
R &M - Government Center
1299244
1769386
2009000
2009000
2009000
4650
R &M - Office Equipment
19419
19200
29000
29000
29000
U Subtotal
191319942
191769227
193269000
193349000
193349000
COMMODITIES
5290
Other Operating Supplies
149031
109118
119000
129000
129000
Subtotal
149031
109118
119000
129000
129000
OTHER OPERATING EXPENSES
5901
Contingency
359512
849620
509000
509000
509000
Subtotal
359512
849620
509000
509000
509000
Total Non-Departmental $
192429549 $
193369185 $
194699000 $
194819000 $
194819000
2 -80
NON - DEPARTMENTAL
BUDGET JUSTIFICATIONS
2501 Unemployment - Unemployment costs.
3410 Professional Services - Janitorial Services — Costs for Government Center.
4101 Communication Services — Costs associated with telephone service, internet access,
web pages, and other communication type services for Government Center. Includes
I ntertel maintenance and Wireless data service.
4301 Utilities — Costs associated with electricity, water, sewer and refuse service for the
Government Center.
4501 Insurance — General liability, automobile 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 -81
Id:
2 -82
i
r
CAPITAL
OUTLAY
CITY OF AVENTURA
CAPITAL OUTLAY
2015/16
PROJECT APPROPRIATION
�1 -80XX
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
City Manager's Office - 05 -512
6402
Computer Equipment <$5,000 $
- $
13768 $
- $
- $
-
M Subtotal
-
1,768
-
-
-
City Clerk - 08 -519
6402
Computer Equipment <$5,000
-
-
33000
-
-
Subtotal
-
-
33000
-
-
Finance -10 -513
6402
Computer Equipment <$5,000
13332
13929
23000
63000
63000
WSubtot
11332
11929
21000
61000
61000
Information Technology. -12 -513
6401
Computer Equipment >$5,000
154,000
61,002
598,898
160,000
160,000
6402
Computer Equipment <$5,000
61443
5,997
61000
61000
6,000
Subtotal
160,443
66,999
604,898
166,000
166,000
Public Safety - 20- 521
6304
Police Communications Center Im provi
-
-
153000
-
-
6401
Computer Equipment >$5,000
-
75,138
264,862
120,975
120,975
6402
Computer Equipment <$5,000
135,865
158,705
204,612
-
-
6405
E911 Equipment
-
40,000
15,000
-
-
6407
Radio Purchase & Replace.
1,021,977
992180
32,000
40,000
40,000
6410
Equipment >$5,000
80,377
73,651
188530
162,700
162,700
6411
Equipment <$5,000
20,413
36,857
29,850
73,700
73,700
6414
Police Dept Offices Improve
-
-
-
-
-
6418
Buffer Zone
194,382
-
-
-
-
6450
Vehicles
612,346
126,927
743,888
341,000
341,000
Subtotal
21065,360
11503,458
11493,742
738,375
738,375
Community Development - 40 -524
6402
Computer Equipment <$5,000
21664
3,855
93,645
41500
4,500
Subtotal
2,664
3,855
93,645
41500
4,500
Community Services - 50-539/541/572
6402
Computer Equipment <$5,000
27,795
11,131
14,000
10,000
10,000
6410
Equipment >$5,000
273598
703616
313000
503000
503000
6411
Equipment <$5,000
31728
31873
231800
11,800
11,800
6420
HVAC Replacements
-
-
-
30,000
30,000
6301
Beautification Projects
81600
91000
91000
91200
91200
6306
Traffic Safety and Flow Improvements
375,467
67,335
-
350,000
350,000
6307
Lighting Improvements
108,879
1,426,429
160,645
-
-
6307
Street Lighting Im prov.
-
-
-
-
-
6322
Waterways Park Improvements
-
-
14,000
81000
8,000
6325
NE 188th Street Park Improvements
-
-
-
500,000
500,000
6341
Transportation System Improve.
-
59
-
-
-
6352
Hurricane Landscape Restore
-
-
-
-
-
6310
Aventura Founders Park
-
84,630
53,000
18,000
18,000
6353
Exercise Trail Improvements
-
-
-
700,000
700,000
W Subtotal
552,067
11673,073
305,445
11687,000
11687,000
Charter School - 69 -569
6305
Charter School Improvements
-
903639
-
-
-
6307
Charter School Construction
81,514
-
-
-
-
Subtotal
81,514
90,639
-
-
-
2 -84
Arts & Cultural Center - 70 -575
6402
Computer Equipment <$5,000
59324
286
69500
29000
29000
6410
Equipment >$5,000
79342
249590
379472
279050
279050
Vubtotal
129666
249876
439972
293050
293050
Non - Departmental - 90 -590
6206
Gov't Center Garage Expansion
394439162
2039686
-
-
-
6454
Art in Public Places
-
-
309000
309000
309000
6999
Capital Reserve
1829352
-
1693789324
1694059561
1694059561
Subtotal
336253514
2039686
1694089324
1694353561
1694353561
Tota I Capita 1
$ 695019560 $
395709283 $
1839553026 $
1990669486 $
1990669486
2 -84
CAPITAL PROJECT DESCRIPTIONS
FINANCE
6402 Computer Equipment <$5,000 —This project consists of upgrading and replacing
computer equipment.
INFORMATION TECHNOL OG Y
6401 Computer Equipment >$5,000 — This project consists of expanding and upgrading the
City's general information systems, which is used by all City Departments.
6402 Computer Equipment <$5,000 —This project consists of upgrading and replacing
computer equipment.
PUBLIC SAFETY
6402 Computer Equipment
<$5,000 — This
project consists of
purchasing computer
equipment and software that utilizes the latest technology for the Police Department.
Replace 25 Mobile Laptops
507000
Vehicle Modems
57600
Replace 1 Server
57000
15 Vehicle Printers
77875
20 Desktop Computers
247000
Upgrades
57000
5 Desktop Scanners
57000
Color Printer
17500
Smart Board for Training
77000
FTO Module OSSI
107000
6407 Radio Purchase &Replacement —this project includes adding 8 mobile radios at a
cost of $40,000.
6410 Ea u i ame nt >$5.000 —
Department as follows:
10 Vehicle Equipment
Message Board
K -9 Vehicle Equipment
Replace K -9
Replace 2 Marine Engines
Safe Fuming Chamber
Replace 2 Pole Cams
6410 Ea u i ame nt <$5.000 —
Department as follows:
Replace 29 Ballistic Vests
Replace Refrigerator
Tasers
Digital Camera
Replace Monitoring TVS
AR Rifles & Accessories
3 G locks
Replace 3 Bikes
Ice Machine
This project consists of purchasing equipment for the Police
$707000
12,000
107000
12,000
307000
87700
20,000
This project consists of purchasing equipment for the Police
2 -85
$377700
17000
3,000
47000
10,000
87800
1,900
37500
3,800
6450 Vehicles — This project consists of purchasing police vehicles to accommodate the
vehicle replacement program in the Police Department.
Replace 10 Patrol Vehicles and 1 K -9 Vehicle
COMMUNITY DEVELOPMENT
6402 Computer Equipment <$5,000 —This project consists of upgrading and replacing
computer equipment.
COMMUNITY SERVICES
6402 Computer Equipment <$5,000 —This project consists of upgrading and replacing
computer equipment.
6410 Equipment >$5,000 —This project consists of replacing a Utility Truck and a Pickup
Truck.
6411 Equipment <$5,000 — This project consists of replacing 12 tables, Crossover Machine,
sport fencing panels and 2 tents.
6301 Beautification Projects — This program consists of replacing trash cans.
6306 Traffic Video Monitoring System Upgrade ade — This project consists of upgrading the
existing system to state -of- the -art technology standards.
6322 Waterways Park Improvements — This project consists of replacing water fountains
and soccer nets.
6310 Aventura Founders Park — This project consists of replacing office equipment and
water fountains.
6325 NE 188th Park Improvements — This project consists of constructing the proposed
new park for an opening in the summer of 2016.
HVAC Replacements — This project consists of replacing the 20 ton HVAC unit at the
Community Recreation Center.
Exercise Trail Improvements — This project consists of replacing and upgrading the path
lighting system.
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 additional lighting
equipment, headset replacements, lobby chair replacements and additional wireless
microphones for the AACC.
a
k
+* mom 6R,
■*han = owra
i�■ Bpi
POLICE
EDUCATION
FUND
2 -87
CITY OF AVENTURA
POLICE EDUCATION FUND 110
CATEGORY SUMMARY
2015/16
FUND DESCRIPTION
This Fund is used to account for revenues and expenditures associated with the two dollars ($2.00)
the City receives from each paid traffic citation, which, by State Statute, must be used to further the
education of the City's Police Officers.
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
380000/389999 Transfer from Funds
399900/399999 Fund Balance
Tota I Ava i la ble
109452 79820 79000 79000 79000
16 5 - - -
119850 99484 19120 - -
$ 229318 $ 179309 $ 89120 $ 79000 $ 79000
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses 129834 169189 89120 79000 79000
Total Operating Expenses 129834 169189 89120 79000 79000
6000/6999 Capital Outlay - - - - -
Total Expenditures $ 129834 $ 169189 $ 89120 $ 79000 $ 79000
CITY OF AVENTURA
POLICE EDUCATION FUND 110
2015/16
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
REVENUE PROJECTION RATIONALE
3511000 Fines — Two dollars ($2.00) is received from each paid traffic citation issued within
the City's corporate limits, which, by law, must be used to further the education of the City's
Police Officers.
2 -89
Fines & Forfeitures
3511000
Fines
$
109452
$
79820
$
79000
$
79000
$
79000
Subtotal
109452
79820
79000
79000
79000
Miscellaneous Revenues
3611000
Interest
16
5
-
-
-
WS u btota 1
16
5
-
-
-
Fund Balance
3999000
Carryover
119850
99484
19120
-
-
Subtotal
119850
99484
19120
-
-
Total Revenues
$
229318
$
179309
$
89120
$
79000
$
79000
EXPENDITURES 2001 -521
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2012/13
2013/14
2014/15
2015/16
2015/16
OTHER OPERATING EXPENSES
Public Safety
5450
Training
$
129834
$
169189
$
89120
$
79000
$
79000
Total Expenditures
$
129834
$
169189
$
89120
$
79000
$
79000
REVENUE PROJECTION RATIONALE
3511000 Fines — Two dollars ($2.00) is received from each paid traffic citation issued within
the City's corporate limits, which, by law, must be used to further the education of the City's
Police Officers.
2 -89
a
ago I
r *�■� mind I�
lid
TRANSPORTATION
AND STREET
MAINTENANCE
FUND
2 -90
CITY OF AVENTURA
TRANSPORTATION AND STREET MAINTENANCE FUND 120
CATEGORY SUMMARY
2015/16
FUND DESCRIPTION
This fund was established to account for restricted revenues and expenditures which by State Statute
and County Transit System Surtax Ordinance are designated for transportation enhancements, street
maintenance and construction costs.
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
380000/389999 Transfer from Funds
399900/399999 Fund Balance
Wotal Available
199789747 291309407 197259000
4969404 759403 29000
8119313 195869617 292139480
2,617,000
2,000
1,182,855
2,617,000
2,000
1,182,855
$ 392869464 $ 397929427 $ 399409480 $ 398019855 $ 398019855
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
1000/2999 Personal Services
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities
5400/5999 Other Operating Expenses
Wotal Operating Expenses
6000/6999 Capital Outlay
9000/9999 Transfers
Total Expenditures
7789001 8249199 8629500 190079405 190079405
7789001 8249199 8629500 190079405 1,007,405
9219846 7549748 390779980 297949450 297949450
$ 196999847 $ 195789947 $ 399409480 $ 398019855 $ 398019855
2 -91
CITY OF AVENTURA
TRANSPORTATION AND ST ET MAINTENANCE FUND 120
2075/16
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
2 -92
Intergovernmental Revenues
3351200
State Revenue Sharing $
2109378 $
2419076 $
1709000 $
2409000 $
2409000
3353001
Local Option Cap. Impr. Gas Tax
1379693
1469762
1409000
1469000
1469000
3455
FDOT
-
-
-
4909000
4909000
3353010
Local Option Gas Tax
3569337
3719729
3659000
3709000
3709000
3383801
County Transit System Surtax
192749339
193709840
190509000
193719000
193719000
Subtotal M
199789747
291309407
197259000
296179000
296179000
6305
Miscellaneous Revenues
7719441
6349782
190109000
192709000
192709000
3611000
Interest
19485
39803
29000
29000
29000
3632000
Transportation Mitigation Impact F
1669413
719600
-
-
-
3661000
Developer Contributions /Streets
3289506
-
-
-
-
6341
Subtotal
4969404
759403
29000
29000
29000
6999
Fund Balance
729174
-
191829855
5069450
5069450
3999000
Carryover
8119313
195869617
292139480
191829855
191829855
WSubtotal
8119313
195869617
292139480
191829855
1,182,855
Total Revenues $
392869464 $
397929427 $
399409480 $
398019855 $
398019855
EXPENDITURES 5001 -541
2 -92
CONTRACTUAL SERVICES
Community Services - 50 -541
3450
Landscape /Tree Maint /Streets $
4079893 $
4499199 $
4639500 $
5379405 $
5379405
3455
Enhanced Transit Services
3709108
3759000
3999000
4709000
4709000
Subtotal
7789001
8249199
8629500
190079405
190079405
CAPITAL OUTLAY
Community Services - 50 -541
6305
Road Resurfacing
7719441
6349782
190109000
192709000
192709000
6307
Street Lighting Im prov.
789231
969591
2319411
4289000
4289000
6314
NE 185th St. Turning Lane Modific.,
-
-
2259000
-
-
6315
Country Club Drive Path Asphalt Ri
-
-
909000
-
-
6341
Transportation System Improv.
-
239375
3389714
5909000
5909000
6999
Capital Reserve
729174
-
191829855
5069450
5069450
WSubtotaIW1
9219846
7549748
390779980
297949450
297949450
Total Expenditures $
196999847 $
195789947 $
399409480 $
398019855 $
398019855
2 -92
REVENUE PROJECTION RATIONALE
3351200 State Revenue Sharing — Revenue received in this category represents a portion
of the total State Revenue Sharing Funds. Their source is the motor fuel tax and is
restricted to road construction and maintenance. Based on information from the State, it is
anticipated that $240,000 will be received in the upcoming fiscal year.
State Revenue Sharing
2 00r
41
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
$ 500,000 ,
400,UUU
5300,000
'? WOW
n
3383801 County Transit System Surtax — County voters approved a 1/2 percent sales tax
increase for transportation needs that went into effect January 2003. As provided by
County Ordinance the cities receive 20% of the proceeds based upon population. Based on
information provided by the County it is anticipated that $1,371,000 will be received for the
fiscal year.
County Transit System Surtax
$1,4 ,OnO
�1,�WrWV
�1,4!�r4JlJ ll
�i�CI�0�11
2 -93
EXPENDITURE JUSTIFICATIONS
3450 Landscape /Tree Maintenance /Streets — Provides for costs associated with contracting
tree, landscape, irrigation and flower maintenance services for all public right -of -ways and
medians.
3455 Enhanced Transit Services — Funds will be used to fund required 20% of County
Transit System Surtax for enhanced public bus transportation system beyond levels set in
the 2001/02 budget and to fund the expanded transit service routes. Additional funding has
been provided to address possible route improvements during peak times.
6305 Road Resurfacing — This project consists of resurfacing NE 213th Street, NE 29th
Place Phase II, Yacht Club Drive Bridge Repairs and NE 191St Street as part of the City's
ongoing maintenance program.
6307 Streetlight Improvements — Provides funding for NE 29th Place Street lights and for
street lights on NE 30th Avenue.
6306 Traffic Video Monitoring System Upgrade — This project consists of upgrading the
existing system to state -of- the -art technology standards.
Country Club Drive Flashing Pedestrian Crossing Signs - This project consists of replacing
the "On Pavement Pedestrian Warning Signs" installed in 2014 to convert the signs to
Reflective Rectangular Flashing Beacons.
2 -94
ad
2 -95
* = �' +'.
M *O �+;
vmi M r %ME FM IL
lid m r v �R7
�* Wis. 1 to 4ANd _
4
911 FUND
CITY OF AVENTURA
911 FUND 180
CATEGORY SUMMARY
2015/16
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
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2012/13 2013/14
2014/15
2015/16
2015/16
310000/319999
Locally Levied Taxes
$ - $ -
$ -
$ -
$ -
320000/329999
Licenses & Permits
- -
-
-
-
330000/339999
Intergovernmental Revenues
1659211 1609915
1539600
1539600
1539600
340000/349999
Charges for Services
- -
-
-
-
350000/359999
Fines & Forfeitures
- -
-
-
-
360000/369999
Miscellaneous Revenues
49 256
-
-
-
380000/389999
Transfer from Funds
- -
-
-
-
399900/399999
Fund Balance
299658 1049048
459280
139900
139900
Tota I Available
$ 1949918 $ 2659219
$ 1989880
$ 1679500
$ 1679500
EXPENDITURES
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2012/13 2013/14
2014/15
2015/16
2015/16
1000/2999
Personal Services
$ - $ -
$ -
$ -
$ -
3000/3999
Contractual Services
- -
-
-
-
4000/4999
Other Charges & Services
809170 1859995
1539000
1299000
1299000
5000/5399
Commodities
- 19207
29000
39000
39000
5400/5999
Other Operating Expenses
29700 29737
39400
59500
59500
Total Operating Expenses
829870 1899939
1589400
1379500
1379500
6000/6999
Capital Outlay
- -
109480
-
-
9000/9999
Transfers
89000 309000
309000
309000
309000
Total Expenditures
$ 909870 $ 2199939
$ 1989880
$ 1679500
$ 1679500
2 -96
ji
CITY OF AVENTURA
911 FUND 180
2015/16
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
Intergovernmental Revenues
OPERATING
3379110 911 Fees - Wire Line $
1249917 $
1209636 $
1209000 $
1209000 $
1209000
3379111 911 Fees -Wireless
409294
409279
339600
339600
339600
Subtotal w
1659211
1609915
1539600
1539600
1539600
Miscellaneous Revenues
559000
559000
559000
4645
R &M - Equipment
3611000 Interest on Investments
49
256
-
-
-
Subtotal
49
256
-
-
-
Fund Balance
COMMODITIES
3999000 Carryover
299658
1049048
459280
139900
139900
Subtotal
299658
1049048
459280
139900
139900
Total Revenues $
1949918 $
2659219 $
1989880 $
1679500 $
1679500
19207
EXPENDITURES 2001 -521
39000
39000
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
2 -97
OPERATING
OTHER CHARGES & SERVICES
4001
Travel & Per Diem $
607 $
49181 $
49000 $
49000 $
49000
4101
Communications
359011
1499500
559000
559000
559000
4645
R &M - Equipment
449552
329314
949000
709000
709000
Subtotal
809170
1859995
1539000
1299000
1299000
COMMODITIES
5120
Computer Operating Supplies
-
-
19000
29000
29000
5290
Other Operating Supplies
-
19207
19000
19000
19000
Subtotal
-
19207
29000
39000
39000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
815
274
400
500
500
5450
Training
19885
29463
39000
59000
59000
Subtotal
29700
29737
39400
59500
59500
CAPITAL OUTLAY
Public Safety - 2001 -521
6999
Capital Reserves
-
-
109480
-
-
Subtota I
-
-
109480
-
-
TRANS FERS - 9 0 -9 01
9101
Transfer to General Fund
89000
309000
309000
309000
309000
WS
89000
309000
309000
309000
309000
0 Total Expenditure $
909870 $
2199939 $
1989880 $
1679500 $
1679500
2 -97
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 �
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.
57
9101 Transfer to General Fund — Funds offset a portion of the emergency 911
Communication Officers costs.
2 -98
a
DEBT SERVICE
FUNDSii ■i�
2 -99
CITY OF AVENTURA
DEBT SERVICE FUND RECAP
CATEGORY SUMMARY
2015/16
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
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
259677 259680 - - -
380000/389999
Transfer /Debt Proceeds
295499882 295439685 295389211 295549905 295549905
399900/399999
Fund Balance
159079 219505 199711 -
Wotal Available
$ 295909638 $ 295909870 $ 295579922 $ 295549905 $ 295549905
EXPENDITURES
1000/2999 Personal Services
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
Total Operating Expenses - - - - -
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service 295389769 295429979 295579922 295549905 295549905
9000/9999 Transfers - - - - -
Total Expenditures $ 295389769 $ 295429979 $ 295579922 $ 295549905 $ 295549905
2 -100
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
380000/389999 Transfer /Debt Proceeds
399900/399999 Fund Balance
254 57 -
1,198,430 191949379 191879248
119589 129049 129205
191939750 191939750
2 -101
Total Available
$ 192109273 $ 192069485
EXPENDITURES
$ 191999453 $
191939750
$ 191939750
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2012/13
2013/14
2014/15
2015/16
2015/16
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
191989224
191949280
191999453
191939750
191939750
9000/9999
Transfers
-
-
-
-
-
Total Expenditures
$ 191989224 $
191949280
$ 191999453 $
191939750
$ 191939750
2 -101
CITY OF AVENTURA
2010 & 2011 DEBT SERVICE FUND 230
2015/16
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
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 4/1/2016 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 4/1/2016 and
10/1/2016.
2 -102
Miscellaneous Revenues
3611000
Interest $
254
$
57
$
-
$
-
$ -
S ubtota 1
254
57
-
-
-
Transfer /Debt Proceeds
3811001
Transfer from General Fund
191989430
191949379
191879248
191939750
191939750
Subtotal
191989430
191949379
191879248
191939750
191939750
Fund Balance
3999000
Carryover
119589
129049
129205
-
-
Subtotal
119589
129049
129205
-
-
Total Revenues $
192109273
$
192069485
$
191999453
$
191939750
$ 191939750
EXPENDITURES 9001 -590
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2012/13
2013/14
2014/15
2015/16
2015/16
DEBT SERVICE
Non - Departmental - 590
7130
Principal $
6759000
$
6959000
$
7259000
$
7459000
$ 7459000
7230
Interest
5239224
4999280
4749453
4489750
4489750
7330
Other Debt Service Costs
-
-
-
-
-
Notal Expenditures $
191989224
$
191949280
$
191999453
$
191939750
$ 191939750
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 4/1/2016 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 4/1/2016 and
10/1/2016.
2 -102
CITY OF AVENTURA
2010 & 2011 COMBINED LOAN DEBT SERVICE FUND 230
Bank Qualified Loan
FBO Refunding Bonds, Series 2010 & 2011 Combined
Principal 230- 9001 - 590.71 -30
1 me rest 230- 9001 - 590.72 -30
Oth e r 230 -9001- 590.73 -30
Fiscal Year
Date Principal Interest Debt Service Debt Service
4/1/2011 $ - $ 222,613.20 $ 222,613.20
10/1/2011 - 278, 866.50 278, 866.50 $ 501 ,479.70
4/1/2012 650, 000.00 278, 866.50 928, 866.50
10/1/2012 - 267, 509.50 267, 509.50 1 ,196, 376.00
4/1/2013 675, 000.00 267, 509.50 942, 509.50
10/1/2013 - 255, 714.00 255, 714.00 1 ,198, 223.50
4/1/2014 695, 000.00 255, 714.00 950, 714.00
10/1/2014 - 243, 565.50 243, 565.50 1 ,194, 279.50
4/1/2015 725, 000.00 243, 565.50 968, 565.50
10/1/2015 - 230, 887.50 230, 887.50 1,199,453.00
4/1/2016 745, 000.00 230, 887.50 975, 887.50
10/1/2016 - 217, 862.00 217, 862.00 1,193, 749.50
4/1/2017 775, 000.00 217, 862.00 992, 862.00
10/1/2017 - 204, 312.50 204, 312.50 1,197,174.50
4/1/2018 805, 000.00 204, 312.50 1,009,312.50
10/1/2018 - 190,239-00 190,239-00 1,199,551-50
4/1/2019 830, 000.00 190, 239.00 1,020,239.00
10/1/2019 - 175, 732.50 175, 732.50 1,195,971.50
4/1/2020 860, 000.00 175, 732.50 1,035,732.50
10/1/2020 - 160,696.50 160,696.50 1,196,429.00
4/1/2021 885, 000.00 160, 696.50 1,045,696.50
10/1/2021 - 145, 222.00 145, 222.00 1 ,190, 918.50
4/1/2022 915, 000.00 145, 222.00 1,060,222.00
10/1/2022 - 129,223.50 129,223.50 1,189,445.50
4/1/2023 950, 000.00 129, 223.50 1,079,223.50
10/1/2023 - 112,610.00 1 12 , 610.00 1,191,833.50
4/1/2024 985,000.00 112,610.00 1,097,610.00
10/1/2024 - 95, 387.00 95, 387.00 1 ,192, 997.00
4/1/2025 1,020,000.00 95, 387.00 1,115,387.00
10/1/2025 - 77, 549.00 77, 549.00 1 ,192, 936.00
4/1/2026 1,050,000.00 77, 549.00 1 ,127, 549.00
10/1/2026 - 59,192.50 59,192.50 1,186,741.50
4/1/2027 1,085,000.00 59,192.50 1,144,192.50
10/1/2027 - 40,221 .00 40,221 .00 1,184,413.50
4/1/2028 1 ,130, 000.00 40,221.00 1,170,221.00
10/1/2028 - 20,463.50 20,463.50 1,190,684.50
4/1/2029 1,170,000.00 20,463.50 1,190,463.50 1,190,463.50
$ 15V950'000.00 $ 6, 033,121.20 $ 211, 983,121.20 $ 21, 983,121.20
Notes:
- the City has no legal debt limit.
- General Obligation Debt requires approval by voter referendum.
- Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners).
Dale to a -,mry f -a wor a bl e i nterv-st rate envi r ov irT ent, h T SepterrT ber- crr- 2 C 10, the City issLl er1 7
pwrtizl w vprpce reef -Lllid iiTS o-F tlTe Ori8ili;al -Series 1999 ReVelTLle Sot Td -s witlT w ewiTIk Low
Cdascribad below) th2t resulted In a morn then -X.-M RA r%a Pry z2vings over ti're life crf tha 102n. Tire
remaining portion W the original Seri an 1_!a!a9 Rwmnua Ronda was raftind ad iP Fabruary W 2UILT
W17d r-e5L1 lted i1T a ITewr1y 5 0,000 N r2V suvi1Tgs per" Ilse Iifie of its Ioe1T.
Tlie Seri es'2 10 Revei7Ue SoiTdz are bw17k C1 Ll;alified debt, secured solely by a ccrweITwiTt to bL1dget
a P d appropriate tips req uired d ebit serer ce payrr ants each Veer. Ti ,t is IoaP is struStured tits soMa
as a Serial bond issue iti'i principal payments d u6 on April 1T� and Sam 1- 0nPUaI iMcrest
pZ )f rrr01Tts d Lle oii April 1� z1Td October, '1- crf ezci7 Vow r• with tiie filizl rrrZtL1t1t)f o17 April � 2029.
Debt semi ce marl LI i rerrr el its zver -agge z ppommi rr ztely 77 5,000 per, yez r• per, ti T e Sg-yez r• 1 ife crf ti T e
obligation. TIi eM i n ter•eat rate is locked 21 3t.42 9G.
111t &arias 2011 Revert U a lJonds arm bank cl uaIMad d ebt secured Solely by a, coven nt to budget
2nd it ppr opriate tyre req aired d ebt service payrrrents agch Vast r. -n Tis Ioan is structured tyre sg tin e
as it seri21 bead issue witlT princi pit l pstynnants d u on ALpriI '1' itnd satin i- annuit l Interest
PRYMents dLle on April 1 :� and October 1z- crF eacl'r yei r iti'Y tl'Ye filial MRtUrfty on April 2,. 2029.
Debit semi ce req u i rem ent.s averaige a pproxi r1''T ately X42 7.000 per yea r aver tl'Y a 1g -yeia r I ifs crf tl'Y e
obligation. -Me i nitomrsat rate is locked at R.059 M.
2 -103
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
CATEGORY SUMMARY
2015/16
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with
the 2000 Loan which was used for the Community Recreation Center and the acquisition and
construction of Waterways Park.
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
N0. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
380000/389999 Transfer /Debt Proceeds
399900/399999 Fund Balance
l Available
25,410 25,220 - - -
507,810 511,398 508,680 510,536 510,536
$ 533,220 $ 536,618 $ 508,680 $ 510,536 $ 510,536
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
N0. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
1000/2999 Personal Services
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - ff Total Operating Expenses - - - - -
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service 5079449 511,068 50800 510,536 510,536
9000/9999 Transfers - - - - -
Total Expenditures $ 5079449 $ 5119068 $ 5089680 $ 5109536 $ 5109536
2 -104
CITY OF AVENT URA
2000 LOAN DEBT SERVICE FUND 240
2015/16
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
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 4/1/2016 and
10/1/2016.
2 -105
Miscellaneous Revenues
3611000
Interest
$
25,410
$
253220
$
-
$
-
$
-
a Subtotal
253410
253220
-
-
-
Transfer /Debt Proceeds
3811001
Transfer from General Fund
5073810
5113398
5083680
5103536
5103536
Subtotal
5073810
5113398
5083680
5103536
5103536
Fund Balance
3999000
Carryover
-
-
-
-
-
Subtotal
-
-
-
-
-
Total Revenues
$
5333220
$
5363618
$
5083680
$
5103536
$
5103536
EXPENDITURES 9001 -590
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2012/13
2013/14
2014/15
2015/16
2015/16
DEBT SERVICE
Non - Departmental - 590
7130
Principal
$
3253000
$
3453000
$
3603000
$
3803000
$
3803000
7230
Interest
1823449
1663068
1483680
1303536
1303536
7330
Other Debt Service Costs
-
-
-
-
-
Total Expenditures
$
507449
$
511,068
$
508,680
$
510,536
$
510,536
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 4/1/2016 and
10/1/2016.
2 -105
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
Bank Qualified Loan
Capital Revenue Bonds, Series 2000
Principal 240 - 9001 - 590.71 -30
Interest 240 - 9001 - 590.72 -30
Othe r 240 - 9001 - 590.73 -30
Fiscal Year
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
4/1/2016
- 5.040%
65, 268.00
65, 268.00
10/1/2016
380, 000.00 5.040%
65, 268.00
445, 268.00
4/1/2017
- 5.040%
55,692.00
55,692.00
10/1/2017
395, 000.00 5.040%
55, 692.00
450, 692.00
4/1/2018
- 5.040%
45, 738.00
45, 738.00
10/1/2018
415, 000.00 5.040%
45, 738.00
460, 738.00
4/1/2019
- 5.040%
35, 280.00
35, 280.00
10/1/2019
435, 000.00 5.040%
35, 280.00
470, 280.00
4/1/2020
- 5.040%
24, 318.00
24, 318.00
10/1/2020
965, 000.00 5.040%
24, 318.00
989, 318.00
$ 6, 555, 000.00 $
4,134, 505.20
$ 10568%505.20
Notes:
- the City has no legal debt limit.
- General Obligation Debt requires approval by voter referendum.
- Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners).
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 yearwith the final maturity on October 1,
2020.
Debt service requirements average approximately $535,000 per yearoverthe
20 -year life of the obligation. The interest rate is locked at 5.04 %.
2 -106
CITY OF AVENTURA
2012 (A) LOAN DEBT SERVICE FUND 250
CATEGORY SUMMARY
2015/16
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with the
2002 Loan which was used to acquire property for the Charter School and partially fund the
Community Recreation Center. The original debt issued in 2002 was refinanced in 2012.
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012113 2013114 2014115 2015116 2015/16
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
13
6 - - -
380000/389999
Transfer /Debt Proceeds
3999642
3939908 3969406 404,304 404,304
399900/399999
Fund Balance
39490
99456 79506 - -
$ - $
otal Available
$ 403,145 $
4039370 $ 4039912 $ 404,304 $ 404,304
$ -
3000/3999
EXPENDITURES
-
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2012/13
2013/14
2014/15
2015/16
2015/16
1000/2999
Personal Services
$ - $
- $
-
$ -
$ -
3000/3999
Contractual Services
-
-
-
-
-
4000/4999
Other Charges & Services
-
-
-
-
-
5000/5399
Commodities
-
-
-
-
-
5400/5999
Other Operating Expenses
-
-
-
-
-
Motal Operating Expenses
-
-
-
-
-
6000/6999
Capital Outlay
-
-
-
-
-
7000/7999
Debt Service
3939689
3959864
4039912
4049304
4049304
9000/9999
Transfers
-
-
-
-
-
Total Expenditures
$ 393,689 $
3959864 $
4039912
$ 404,304
$ 404,304
2 -107
CITY OF AVENTURA
2012 (A) LOAN DEBT SERVICE FUND 250
2015/16
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
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 8/1/2016 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 2/1/2016 and
8/1/2016.
2 -108
Miscellaneous Revenues
3611000
Interest
$
13
$
6
$
-
$
-
$
Subtotal
13
6
-
-
-
Transfer /Debt Proceeds
3811001
Transfer from General Fund
3999642
3939908
3969406
4049304
4049304
E'Subtotaj
3999642
3939908
3969406
4049304
4049304
Fund Balance
3999000
Carryover
39490
99456
79506
-
-
Subtotal
39490
99456
79506
-
-
Total Revenues
$
4039145
$
4039370
$
4039912
$
4049304
$
4049304
EXPENDITURES 9001 -590
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2012/13
2013/14
2014/15
2015/16
2015/16
DEBT SERVICE
Non - Departmental - 590
7130
Principal
$
2789834
$
3009101
$
3079190
$
3149279
$
3149279
7230
Interest
1149855
959763
899222
829525
829525
7330
Other Debt Service Costs
-
-
79500
79500
79500
Total Expenditures
$
3939689
$
3959864
$
4039912
$
4049304
$
4049304
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 8/1/2016 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 2/1/2016 and
8/1/2016.
2 -108
CITY OF AVENTURA
2012 (A) LOAN DEBT SERVICE FUND 250
Bank Qualified Loan
Refunding Bonds, Series 2012
Principal 250 -9001 - 590.71 -30
Interest 250 -9001 - 590.72 -30
Othe r 250 -9001 - 590.73 -30
Fiscal Year
Date Principal Coupon Interest Debt Service
2/1/2013 $ - $ 63, 934.14
8/1/2013 278, 834.00 2.180% 50, 921.00 $ 3933689.14
2/1/2014 - 47, 881.71
8/1/2014 3001101.00 2.180% 47, 881.71 395, 864.41
2/1/2015 - 44, 610.60
8/1/2015 3073190.00 2.180% 44, 610.60 396, 411.21
2/1/2016 - 419262.23
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 2901649.00 2.180% 31, 242.88 3531134.75
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 3021464.00 2.180% 24, 829.46 3521122.92
2/1/2022 - 21, 532.60
8/1/2022 311, 916.00 2.180% 21, 532.60 354, 981.20
2/1/2023 - 183132.72
8/1/2023 316, 642.00 2.180% 181132.72 352, 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 - 111126.89
8/1/2025 3331183.00 2.180% 111126.89 3551436.79
2/1/2026 - 73495.20
8/1/2026 340, 272.00 2.180% 73495.20 355, 262.40
2/1/2027 - 31786.23
8/1/2027 347, 361.00 2.180% 31786.23 354, 933.47
$ 4, 671, 651.00 $ 848, 508.98 $ 5, 520,159.98
Notes:
- the City has no legal debt limit.
- General Obligation Debt requires approval by voter referendum.
- Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners).
Funding from the original Series 2002 Revenue Bonds was utilized for various projects and as a result, separate
debt service funds were created to independently track the repayment of the related debt (i.e., Fund 250 and Fund
290).
Due to a 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 290) 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
(exclusive of Fund 290) per year over the 15 -year life of the obligation. The interest rate is locked at 2.180 %.
2 -109
CITY OF AVENTURA
2012 (B) LOAN DEBT SERVICE FUND 290
CATEGORY SUMMARY
2015/16
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014115 2015116 2015/16
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 - 397 - - -
380000/389999 Transfer /Debt Proceeds 444,000 444,000 445,877 446,315 446,315
399900/399999 Fund Balance - - - - Notal Available $ 4449000 $ 444,397 $ 445,877 $ 4469315 $ 4469315
EXPENDITURES
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
Motal Operating Expenses - - - - -
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service 4393407 4413767 4453877 4463315 4463315
9000/9999 Transfers - - - - -
Total Expenditures $ 4393407 $ 441,767 $ 445,877 $ 4463315 $ 4463315
2 -110
CITY OF AVENTURA
2012 (B) LOAN DEBT SERVICE FUND 290
2015/16
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013114 2014115 2015/16 2015116
Miscellaneous Revenues
3611000 Interest
Transfer /Debt Proceeds
3811001 Transfer from General Fund
3811901 Transfer from Charter School Fund
Subtotal
Fund Balance
3999000 Carryover
0 Total Revenues
$ - $ 397 $ -
397 - - -
4443000 444,000 4453877 4463315 4463315
444,000 444,000 4453877 4463315 4463315
$ 444,000 $ 444,397 $ 4453877 $ 4463315 $ 4463315
EXPENDITURES 9001 -590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
DEBT SERVICE
Non - Departmental - 590
7130 Principal $
3113166 $ 3343899 $ 3423810 $
3503721 $
3503721
7230 Interest
1283241 106,868 993567
923094
923094
7330 Other Debt Service Costs
- - 33500
33500
33500
t Expenditu $
4393407 $ 441,767 $ 4453877 $
4463315 $
4463315
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 8/1/2016 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 2/1/2016 and
8/1/2016.
2 -111
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
Othe r 290 - 9001 - 590.73 -30
Fiscal Year
Date Principal Coupon Interest Debt Service
2/1/2014 - 53, 433.79
8/1/2014 334, 899.00 2.180% 53, 433.79 $ 441, 766.59
2/1/2015 - 49, 783.40
8/1/2015 342, 810.00 2.180% 49, 783.40 442, 376.79
2/1/2016 - 46, 046.77
8/1/2016 350, 721.00 2.180% 46, 046.77 442, 814.53
2/1/2017 - 42322371
8/1/2017 358, 632.00 2.180% 42, 223.91 443, 079.82
2/1/2018 - 38, 314.82
8/1/2018 316, 440.00 2.180% 38, 314.82 393, 069.64
2/1/2019 - 34, 865.62
8/1/2019 324, 351.00 2.180% 34, 865.62 394, 082.25
2/1/2020 - 31, 330.20
8/1/2020 332, 262.00 2.180% 31, 330.20 394, 922.39
2/1/2021 - 27, 708.54
8/1/2021 337, 536.00 2.180% 27, 708.54 392, 953.08
2/1/2022 - 24, 029.40
8/1/2022 348, 084.00 2.180% 24, 029.40 3963142.80
2/1/2023 - 20, 235.28
8/1/2023 353, 358.00 2.180% 20, 235.28 393, 828.57
2/1/2024 - 16, 383.68
8/1/2024 363, 906.00 2.180% 16, 383.68 396, 673.36
2/1/2025 - 12, 417.11
8/1/2025 371, 817.00 2.180% 12, 417.11 396, 651.21
2/1/2026 - 83364.30
8/1/2026 379, 728.00 2.180% 83364.30 396, 456.60
2/1/2027 - 43225.27
8/1/2027 387, 639.00 2.180% 43225.27 396, 089.53
$ 439023183.00 $ 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).
Funding from the original Series 2002 Revenue Bonds was utilized for various projects
and as a result, separate debt service funds were created to independently track the
repayment of the related debt (i.e., Fund 250 and Fund 290). Due to a 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) 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 $409,000 (exclusive of
Fund 250) per year over the 15 -year life of the obligation. The interest rate is locked at
2.180 %.
2 -112
a
/ *� I mom 9%.
err MI4 L%Ion err
CAPITAL
PROJECTS FUND
tt ti ■t�
2 -113
CITY OF AVENTURA
CAPITAL PROJECTS FUND - 392
CATEGORY SUMMARY
2015/16
FUND DESCRIPTION
This fund was established to account for impact fees and other revenues specifically earmarked
for capital projects restricted by City Ordinance or Commission Policy.
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
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
1609824
191319010
7659000
59000
59000
380000/389999
Transfer /Debt Proceeds
-
-
-
-
-
399900/399999
Fund Balance
-
-
190599639
9009000
9009000
Tota I Available
$ 1609824 $
191319010
$
198249639
$
9059000
$
9059000
EXPENDITURES
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2012/13
2013/14
2014/15
2015/16
2015/16
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
-
2329195
198249639
9059000
9059000
7000/7999
Debt Service
-
-
-
-
-
9000/9999
Transfers
-
-
-
-
-
Total Expenditures
$ - $
2329195
$
198249639
$
9059000
$
9059000
2 -114
CITY OF AVENTURA
CAPITAL PROJECTS FUND - 392
2015/16
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
CAPITAL OUTLAY
Miscellaneous Revenues
3499000
Miscellaneous $
- $
1259000 $
7509000 $
- $
-
3611000
Interest
-
3
-
-
-
3632200
Police Impact Fees
199891
69007
79500
59000
59000
3632700
Recreation Impact Fees
1409933
-
79500
-
-
3644300
Land Proceeds
-
190009000
-
-
-
Subtotalm
191319010
7659000
59000
59000
259898
59000
Fund Balance
Subtotal V
-
-
3999000
Carryover - Public Safety
-
-
259898
-
-
3999000
Carryover - Community Service:
-
-
190339741
9009000
9009000
Subtotal .
-
-
190599639
9009000
9009000
$
-
$
-
$
Total Revenues $
1609824 $
191319010 $
198249639 $
9059000 $
9059000
-
-
-
EXPENDITURES 2001/5001
Waterways Dog Park Improvem
-
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
CAPITAL OUTLAY
2 -115
Public Safety - 20- 521
6320
TVMS Upgrades
$
- $
-
$
7579500
$
-
$
-
6410
Equipment >$5,000
-
-
-
-
-
6411
Equipment <$5,000
-
-
-
-
-
6999
Capital Reserve
-
-
259898
59000
59000
Subtotal V
-
-
7839398
59000
59000
Community Services - 50- 539/541/572
6310
Founders Park Improvements
$
- $
1759924
$
-
$
-
$
-
6322
Waterways Park Improvements
-
99372
-
-
-
6323
Waterways Dog Park Improvem
-
279212
-
-
-
6324
Veterans Park Improvements
-
199687
-
-
-
6325
NE 188th Street Park Improvemi
-
-
1309000
9009000
9009000
6999
Capital Reserve
-
-
9119241
-
-
Subtotal
$
- $
2329195
$
190419241
$
9009000
$
9009000
Total Expenditures
$
- $
2329195
$
198249639
$
9059000
$
9059000
2 -115
REVENUE PROJECTION RATIONALE
3632200 Police Impact Fees — Represents fees collected from new development to pay for
additional police and capital equipment costs caused by the impact of the development on
services and the community.
3632700 Park Impact Fees — Represents fees collected from new development to pay for
park improvements caused by the impact of the development on services and the
community.
3999000 Carryover — Parks — Represents funds set aside from the sale of land
previously owned by the City on Biscayne Boulevard.
CAPITAL PROJECT DESCRIPTIONS
COMMUNITY SERVICES
NE 188th Park Improvements — This project consists of constructing the proposed new
park for an opening in the summer of 2016.
2 -116
STORMWATER
UTILITY FUND
2 -117
CITY OF AVENTURA
STORMWATER UTILITY FUND 410
CATEGORY SUMMARY
2015/16
FUND DESCRIPTION
This fund is used to account for revenues and expenditures specifically earmarked for the
construction and maintenance of the City's stormwater drainage system.
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013114 2014/15 2015116 2015/16
310000/319999
Locally Levied Taxes $
- $ - $
- $
- $
-
320000/329999
Licenses & Permits
- -
-
-
-
330000/339999
Intergovernmental Revenues
- -
425,000
195,000
195,000
340000/349999
Charges for Services
8463921 857,558
8675000
8755670
8755670
350000/359999
Fines & Forfeitures
- -
-
-
-
360000/369999
Miscellaneous Revenues
23436 35657
45000
15000
15000
380000/389999
Transfer from Funds
- -
-
-
-
399900/399999
Fund Balance
- -
8805000
135695600
135695600
-
tal Available $
8495357 $ 8615215 $
231 765000 $
23641 5270 $
23641 5270
-
-
EXPENDITURES
-
5400/5999
Other Operating Expenses
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2012/13
2013/14
2014/15
2015/16
2015/16
1000/2999
Personal Services $
- $
- $
-
$ -
$ -
3000/3999
Contractual Services
543,371
5089312
5569400
5789656
5789656
4000/4999
Other Charges & Services
-
-
-
-
-
5000/5399
Commodities
-
-
-
-
-
5400/5999
Other Operating Expenses
2979323
297,324
-
-
-
Wtal Operating Expenses
840,694
8059636
5569400
5789656
578,656
6000/6999
Capital Outlay
31,316
-
136199600
23062,614
23062,614
9000/9999
Transfers
-
-
-
-
-
tal Expenditures $
872,010 $
805,636 $
25176,000
$ 2,641,270
$ 2,641,270
2 -118
CITY OF AVENTURA
STORMWATER UTILITY FUND 410
2015/16
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
Intergovernmental Revenues
Operating
3343605 State Grant
$ - $ - $
4259000 $
1959000 $
1959000
Subtotal
- -
4259000
1959000
1959000
Charges for Services
3439110 Stormwater Utility Fees
8469921 8579558
8679000
8759670
8759670
Subtotal
8469921 8579558
8679000
8759670
8759670
Miscellaneous Revenues
2259013
2349000
2469656
2469656
3611000 Interest
29436 39657
49000
19000
19000
ESubtotal
29436 39657
49000
19000
19000
Fund Balance
5569400
5789656
5789656
3999000 Carryover
- -
8809000
195699600
195699600
WSubtotal
- -
8809000
195699600
195699600
Total Revenues
$ 8499357 $ 8619215 $
291769000 $
296419270 $
2,641,270
2979323
CITY OF AVENT URA
-
-
-
STORMWATER UTILITY FUND 410
2015/16
Community Services - 538
EXPENDITURES 5001
6306
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
2 -119
Operating
CONTRACTUAL SERVICES
Community Services - 538
3110
Prof. Services - Engineering $
1269317 $
939209 $
939400
979000 $
979000
3450
Lands Maint. - Streets
2059269
2259013
2349000
2469656
2469656
3460
Street Maint. /Drainage
2119785
1909090
2299000
2359000
2359000
Subtotal
5439371
5089312
5569400
5789656
5789656
OTHER OPERATING EXPENSES
5915
Depreciation
2979323
2979324
-
-
-
WqSubtotalWF
2979323
2979324
-
-
-
CAPITAL OUTLAY
Community Services - 538
6306
Drainage Improvements
319316
-
8509000
196559000
196559000
6999
Capital Reserve
-
-
7699600
4079614
4079614
[SubtotaW
319316
-
196199600
290629614
290629614
Total —1
8729010
8059636
291769000
296419270
296419270
2 -119
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
95e , \N V
CAPITAL PROJECT DESCRIPTION
COMMUNITY SERVICES
6306 Drainage Improvements — Funds have been budgeted for the following projects:
• NE 213th Street and NE 183rd Street Seawall 3907000
• NE 191 st Improvements 6507000
• NE 29th Place Phase II (South) Improvements 3907000
• Stormwater Master Plan /Environmental Assessment 225,000
2 -120
M L 1111
*� ■r i
m r RIM 15
INN * +I
op
POLICE
OFFDUTY
SERVICES FUND
2 -121
CITY OF AVENTURA
POLICE OFFDUTY SERVICES FUND 620
CATEGORY SUMMARY
2015/16
FUND DESCRIPTION
LFund was established to account for revenues and expenditures associated with services
ded by off duty Police Officers in private customer details to the various businesses and
ominium associations.
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2012/13 2013/14 2014/15 2015/16 2015/16
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services 2209575 3309244 2259000 4709000 4709000
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues - - - - -
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance - - - - -
UTotal Available $ 2209575 $ 3309244 $ 2259000 $ 4709000 $ 4709000
EXPENDITURES
1000/2999 Personal Services $ 1869862 $ 2719640 $ 2259000 $ 4709000 $ 4709000
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
Total Operating Expenses 1869862 2719640 2259000 4709000 4709000
6000/6999 Capital Outlay - - - - -
W, Expenditures $ 1869862 $ 2719640 $ 2259000 $ 4709000 $ 4709000
2 -122
CITY OF AVENTURA
POLICE OFFDUTY SERVICES FUND 620
2015/16
REVENUE PROJECTIONS
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO. CATEGORY RECAP
2012/13 2013/14
2014/15
2015/16
2015/16
Charges for Services
3421100 Police Detail Billing
$ 2209575 $ 3309244 $
2259000
$ 4709000
$
4709000
Total Revenues
$ 2209575 $ 3309244 $
2259000
$ 4709000
$
4709000
EXPENDITURES 2001 -521
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO. CATEGORY RECAP
2012/13 2013/14
2014/15
2015/16
2015/16
PERSONAL SERVICES
Public Safety
1420 Extra Duty Detail
$ 1869862 $ 2719640 $
2259000
$ 4709000
$
4709000
Total Expenditures
$ 1869862 $ 2719640 $
2259000
$ 4709000
$
4709000
REVENUE RATIONALE
3421100 Police Detail Billing
— Estimated amount of revenue generated by off -duty details
in the City's business and residential communities.
2 -123
*� �o4
lv� mss■
On p
to
SUMMARY OF
CAPITAL
IMPROVEMENT
PROGRAM
4 I
3 -1
CAPITAL IMPROVEMENT PROGRAM
2015-2020
HIGHLIGHTS
• Road maintenance projects that total $2,694,000 to resurface asphalt and
enhance safety are included for NE 29th Place, NE 213th Street, NE 191St Street,
NE 27th Avenue, NE 28th Court, NE 30th Avenue, NE 209th Street, Yacht Club
Drive, Mystic Point Drive, NE 187th Street, NE 185th Street, Aventura Boulevard,
NE 34th Avenue and NE 28th Avenue.
• Installation of Flashing Pedestrian Crossing Signs on Country Club Drive.
• Provides for improvements to Founders Park, Veterans Park, and Waterways
Park in the amount of $521,550 to address maintenance requirements.
• Upgrades and improves the path lighting system on the Don Soffer Exercise Trail
in the amount of $700,000.
• Utilizes a stormwater utility program to improve drainage along NE 191St Street,
upgrades seawalls along NE 213th Street, NE 183rd Street, NE 188th Street, NE
190th Street and adds 15 stormwater outfall check valves to guard against rising
sea levels. A total of $2,746,000 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 $174007000.
• Provides funding in the amount of $1,200,000 to retrofit street lighting throughout
the City with more energy efficient LED fixtures and $428,000 for new street
lights on NE 30th Avenue and NE 29th Place.
• Includes $850,000 to expand the City's Traffic Video Monitoring System to the
southern portion of the City.
• Provides the necessary equipment to continue to provide high quality and
effective police services.
• Continues the implementation of technology improvements and management
information systems to enhance the productivity and efficiency of City operations.
• Ensures that the tools of production, vehicles, equipment and technology, are
available for City operations.
3 -2
PURPOSE OF THE CAPITAL IMPROVEMENT PROGRAM
The purpose of the CIP is to establish a long term plan of proposed capital expenditures,
the means and methods of financing, and a schedule of priorities for implementation. In
order to determine the impact on the City's operating budget, debt service and the general
trend of future expenditures, the City Commission will be provided with the advantage of a
CIP document as a point of reference and estimated long -term budget plan. In accordance
with the State's Growth Management Act, the City is required to undergo this process in
order to meet the needs of its Comprehensive Plan.
The CIP is an official statement of public policy regarding long -range capital development
within the City. A capital improvement is defined as a capital expenditure of $5,000 or
more, resulting in the acquisition, improvement or addition to fixed assets in the form of
land, buildings or improvements, more or less permanent in character, and durable
equipment with a life expectancy of more than one (1) year. In addition, equipment that has
a value of $5,000 or less is also included in this document for budgetary purposes.
The CIP lists proposed capital projects to be undertaken, the year in which they will be
started, the amount expected to be expended in each year and the method of financing
these projects. Based on the CIP, a department's capital outlay portion of the annual
Operating Budget will be formulated for that particular year. The CIP document also
communicates to the citizens, businesses and interested parties the City's capital priorities
and plan for implementing projects.
The five -year CIP is updated annually to add new projects in the fifth year, to re- evaluate
the program and project priorities in light of unanticipated needs, and to revise
recommendations to take account of new requirements and new sources of funding. Capital
Improvement programming thus becomes a continuing part of the City's budgeting and
management procedures.
The annual capital programming process provides the following benefits:
1. The CIP is a tool for implementing the City's Comprehensive Plan.
2. The CIP process provides a mechanism for coordinating among projects with
respect to function, location, and timing.
3. The yearly evaluation of project priorities ensures that the most crucial
projects are developed first.
4. The CIP process facilitates long -range financial planning by matching
estimated revenue against capital needs, establishing capital expenditures
and identifying the need for municipal borrowing and indebtedness within a
sound long -range fiscal framework.
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 2015 - 2020. A CIP Preparation Manual and related forms were distributed to all
departments for this purpose.
In February, departmental prioritized project requests were submitted to the City Manager's
Office. Department Directors were asked to justify projects in terms of benefits derived,
necessity to health, safety and welfare of the City, enhancement to City plans and policies,
need of residents and funding. Projects were prioritized on the basis of Urgency, Necessity,
Desirability and Deferability.
The City Manager reviewed departmental requests and conducted individual meetings with
Department Directors. The departmental requests were prioritized and the five -year
schedule of projects was compiled into document form by the City Manager. The methods
of financing and revenue sources were then prepared by the Finance Director and City
Manager and were incorporated into the CIP document. At this point, the proposed CIP is
submitted to the City Commission and public for review.
In order to facilitate public involvement, public hearings and community meetings will be
held to unveil and review the CIP document prior to the adoption of a Resolution approving
the CIP in principle.
3 -4
CAPITAL IMPROVEMENT PROGRAM POLICIES
1. Annually, the City will prepare a five -year capital improvement program
analyzing all anticipated capital expenditures and identifying associated
funding sources. Future capital expenditures necessitated by changes in
population, changes in development, growth, redevelopment or changes in
economic base will be calculated and included in the Capital update process.
2. The City will perform all capital improvements in accordance with an adopted
CIP.
3. The classification of items as capital or operating will be determined by two
criteria - cost and frequency. Generally, a capital project has a "useful life" of
more than one (1) year and a value of $5,000 or more. In addition,
equipment that has a value of $5,000 or less is also included in the document
for budgetary purposes.
4. The City will coordinate development of the capital improvement budget with
the development of the operating budget. Future operating costs associated
with new capital improvements will be projected and included in the operating
forecasts.
5. The first year of the five -year capital improvement program will be used as
the basis for formal fiscal year appropriations during the annual budget
process.
6. The City will maintain all of its assets at a level adequate to protect the City's
capital investment and to minimize future maintenance and replacement
costs.
7. The City will identify the estimated cost of capital projects and prepare a
funding projection that considers revenues and operating costs to be included
in the Capital Improvement Program document that is submitted to the City
Commission for approval.
8. The City will determine the most appropriate financing method for all new
projects.
9. If appropriate, the City will attempt to maintain a mixed policy of
pay -as- you -go and borrowing against future revenues for financing capital
projects.
10 The City will maintain ongoing maintenance schedules relating to road,
sidewalk and drainage system improvements.
11. The City will address and prioritize infrastructure needs on the basis of
protecting the health, safety and welfare of the community.
12. A CIP preparation calendar shall be established and adhered to.
13. Capital projects will conform to the City's Comprehensive Plan.
14. Long -term borrowing will not be used to fund current operations or normal
maintenance.
15. The City will strive to maintain an unreserved General Fund Fund Balance at
a level not less than 10% of the annual General Fund revenue.
16. If new project appropriation needs are identified at an interim period during
the fiscal year, the funding sources will be identified and mid -year budget
amendments will be utilized to provide formal budgetary authority. In addition
budget amendments may be utilized to increase appropriations for specific
capital projects.
3 -5
PREPARING THE CAPITAL BUDGET
The most important year of the schedule of projects is the first year. It is called the Capital
Budget and is adopted separately from the five -year program as part of the annual budget
review process.
Based on the CIP, each department's capital outlay portion will be formulated for that
particular year. Each year the CIP will be revised and another year will be added to
complete the cycle. Capital Improvement Programming thus becomes a continuing part of
the City's budget and management process.
The Capital Budget is distinct from the Operating Budget. The Capital Budget authorizes
capital expenditures, while the Operating Budget authorizes the expenditure of funds for
employee salaries, supplies and materials.
Through the City's amendment process, changes can be made to the adopted Capital
Budget during the fiscal year. A request for amendment is generated by an operating
department based on an urgent need for new capital project or for additional funding for a
previously approved project. The request is reviewed by the Finance Director and City
Manager and, if approved by the City Manager, a budget amendment is presented to the
City Commission.
LOCATING A SPECIFIC CAPITAL PROJECT
The Capital Improvement Program is divided into five (5) program areas as follows:
Beautification and Parks (BP)
Transportation, Drainage and Infrastructure Improvements (TDI)
Public Buildings and Facilities (PBF)
Information /Communication Technology (ICT)
Capital Equipment Purchase &Replacement (CE)
Each project in the Capital Improvement Program has a unique project number. This
project number appears at the beginning of the individual project descriptions and the
Summary by Year tables. The first digit refers to functional category priority number
assigned by the City Manager. The final digits outline the individual department requesting
the project. For example, project TDI -1 -CS is Transportation, Drainage and Infrastructure
Improvements project number one which was requested by the Community Services
Department.
3 -6
SUMMARY OF RECOMMENDED PROJECTS
The proposed 2015 — 2020 CIP includes 33 projects in five (5) functional categories with
a total value of $17,883,605. The following represents the percentage of total funding
that each functional category has been allocated: Beautification & Parks Facilities
(14 %), Transportation, Drainage and Infrastructure Improvements (47 %), Capital
Equipment Purchase and Replacement (20 %), Information /Communication Technology
(17 %) and Public Buildings and Facilities Improvements (2 %).
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 2015/16 2016/17 2017/18 2018/19 2019/20 TOTAL
Beautification & Parks Facilities $ 21135,200 $ 1635400 $ 2005000 $ 595850 $ 35,600 $ 255945050
Transportation, Drainage & 496935000 9799000 190675000 150115000 6585000 854085000
Infrastructure
Public Buildings & Facilities 309000 305000 425000 969000 1819500 3795500
Information /Communication 5055975 5325175 6045775 676,925 658,875 259785725
Technology
Capital Equipment 6665250 5635900 8085050 6765730 8085400 355235330
Totals $ 850305425 $ 2,2685475 $ 257215825 $ 2,5205505 $ 2,342,375 $ 1758835605
Capital Improvement Program
2015/16 - 2019/20
Summary By Function
Capital
Equipment Beautification &
20% Parks Facilities
14%
i
1 L
Information '
Technology
17%
r
ti r
Public Buildings Transportation,
2% Drainage &
Infrastructure
47%
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
2015/16 - 2019/20
Summary By funding Source
Funding Source 2015116 2016117 2017118 2018119 2019120 TOTAL
General $ 21630,925 $ 11095,475 $ 11446,325 $ 1,240,005 $ 1,395,375 $ 7,808,105
Stormwater Utility 1,655,000 246,000 250,000 345,000 250,000 21746,000
Capital Projects Fund 900,000 0 0 0 0 900,000
Charter School 156,500 194,000 208,500 269,500 289,000 11117,500
Transportation Fund 2,6881000 733,000 817,000 666,000 408,000 51312,000
$ 81030,425 $ 21268,475 $ 21721,825 $ 21520,505 $ 21342,375 $ 17,883,605
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%
General
44%
Capital Projects
5%
Charter School
6%
Transportation
Fund
30%
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
2015/16- 2019/20
Summary By Location
Resurfacing
Street Lighting
Drainage Park
Location Improvements Improvements
Founders Park
2015 to 2019
Waterways Park
2015 to 2017
Veterans Park
2017 to 2019
NE 29th Place
2015/16
NE 30th Avenue
2015/16
NE 188th Street Park
2015/16
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
N E 209th Street
2016/17
Yacht Club Drive
2017/18
Mystic Point Drive
2017/18
NE 187th Street
2018/19
NE 185th Street
2018/19
Aventura Boulevard
2019/20
NE 34th Avenue
2019/20
NE28th Avenue
2019/20
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 $17,883,605. 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
2015/16 2016/17 2017/18 2018/19 2019/20
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
$3519411872
31, 045,121
212081590
$3617311219
31, 986, 834
212201979
$3717691290
33,155, 344
212201979
$3911631463
34, 413, 227
212201979
$4013161224
35, 790, 056
212201979
33, 253, 711
216881161
216601925
34, 207, 813
2, 523, 406
1, 095, 475
35, 376, 323
2, 392, 967
1, 446, 325
36, 634, 206
21 529, 257
11 240, 005
38, 011, 035
2, 305,189
1, 395, 375
$ 27, 236 $
1, 427, 931 $
946, 642 $
11 289, 252
$ 909, 814
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 2015/16 - 2019/20
SUMMARY BY YEAR
Totals
CS
Project Title
BPI
Founders Park Improvements
BP2
Waterways Park Improvements
BP3
Veterans Park Improvements
BP4
NE 188th Street Park Improvements
BP5
Exercise Trail Improvements
BP6
City -vvide Beautification Improvements
Totals
CS
$ 18,000 $
149,000 $ 30,000 $
35,000 $
15,000 $ 247,000
CS
8,000
5,000 -
-
- 13,000
CS
-
- 150,000
4,500
- 154,500
CS
1,400,000
- -
-
- 1,400,000
CS
700,000
- 10,400
10,600
10,800 731,800
CS
9,200
9,400 9,600
9,750
9,800 47,750
$ 2,135, 200 $ 163,400 $ 200,000 $ 59,850 $ 35,600 $ 2,594,050 11
TABLE 2
PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2015/16 - 2019/20
FUNDING PLAN
CIP #
k &
Project Title r
De pt. #
1W
Total
Capital General
P roj e cts Fund
BP 1
Founders Park Improvements
CS
$ 247,000 $
- $ 247,000
BP2
Waterways Park Improvements
CS
13,000
- 13,000
BP3
Veterans Park Improvements
CS
154,500
- 154,500
BP4
NE 188th Street Park Improvements
CS
1,400,000
900,000 500,000
BP5
Exercise Trail Improvements
CS
731,800
- 731,800
BP6
City -vvide Beautification Improvements
CS
47.750
- 47.750
Totals
2,594,050 $ 900,000 $ 1,694,050
3 -11
TABLE 1
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2015/16 - 2019/20
SUMMARY BY YEAR
CIP #
AIAM
Project
A
Dep
AM
General Transportation
TD11
�&�
.
;md&
TD11
Stormwater Drainage Improvements
CS $
1,655,000 $
246,000
$ 250,000 $
345,000 $
250,000 $ 2,746,000
TD12
Road Resurfacing Program
CS
1,270,000
333,000
417,000
266,000
408,000 2,694,000
TD13
Country Club Drive Pedestrian Signs
CS
490,000
-
-
-
- 490,000
TD14
TVMS Upgrade
CS
850,000
-
-
-
- 850,000
TD15
Street Lighting Improvements
CS
428,000
400,000
400,000
400,000
- 1,628,000
Totals
$
4,693,000 $
979,000
$ 1,067,000 $
1,011,000 $
658,000 $ 8,408,000
TABLE 2
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2015/16 - 2019/20
FUNDING PLAN
3 -12
WW
Project Title A L
Dep
utility
General Transportation
TD11
Stormwater Drainage Improvements
CS $
2,746,000 $ 2,746,000 $
- $ -
TD12
Road Resurfacing Program
CS
2,694,000 -
- 2,694,000
TD13
Country Club Drive Pedestrian Signs
CS
490,000
490,000
TD14
TVMS Upgrade
CS
850,000 -
350,000 500,000
TD15
Street Lighting Improvements
CS
1,628,000 -
- 1,628,000
Totals
$
8,408,000 $ 2,746,000 $
350,000 $ 5,312,000
3 -12
TABLE 1
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2015/16 - 2019/20
SUMMARY BY YEAR
it
Project CIP # Dept.
PBF1 HVAC Replacements CS $ 30,000 $ 30,000 $ 42,000 $ 65,000 $ 145,000 $ 312,000
PBF2 Community Recreation Center Improvements CS - - - 31,000 13,500 44,500
PBF3 AACC Improvements AACC - - - - 23,000 23,000
Totals $ 30,000 $ 30,000 $ 42,000 $ 96,000 $ 181,500 $ 379,500
TABLE 2
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2015/16 - 2019/20
FUNDING PLAN
ad r— I Charter Generz
CIP • Project Title Dept. 906 Fund Fupw
PBF1 HVAC Replacements CS $ 312,000 $ 137,000 $ 175,000
PBF2 Community Recreation Center Improvements CS 44,500 - 44,500
PBF3 AACC Improvements AACC 23,000 - 23,000
Totals
$ 379,500
3 -13
$ 137,000 $ 242,500
TABLE 1
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2015/16 - 2019/20
SUMMARY BY YEAR
. #
ICT1
Project
Police Computers Systems <$500
ICT2
Central Computer System >$5000
ICT3
Radios
ICT4
Computer Equipment <$5000
ICT5
Computer Equipment >$5000
ICT6
Computer Equipment <$5000
ICT7
Computer Equipment <$5000
ICT8
Computer Equipment <$5000
ICT9
Computer Equipment <$5000
ICT10
Computer Equipment <$5000
ICT11
Computer Equipment <$5000
ICT12
Computer Equipment <$5000
Totals
ICT1
ICT2
ICT3
ICT4
ICT5
ICT6
ICT7
ICT8
ICT9
ICT10
ICT11
ICT12
De pt. 0 P D $ 120,975 $ 150,375 $ 154,375 $ 198,375 $ 113,875 $ 737,975
IT 160,000 170,000 235,000 195,000 215,000 975,000
P D 40,000 20,000 - 10,000 35,000 105,000
ACES 111,500 114,000 116,500 129,500 134,000 605,500
ACES 45,000 50,000 50,000 105,000 125,000 375,000
IT 6,000 6,000 6,000 6,000 6,000 30,000
F 6,000 2,000 3,000 3,000 5,000 19,000
CM - 4,000 - - - 4,000
CS 10,000 6,300 26,900 20,550 15,000 78,750
CD 4,500 3,500 4,000 4,500 3,500 20,000
AACC 2,000 6,000 6,000 5,000 6,500 25,500
CC - - 3,000 - - 3,000
$ 505,975 $ 532,175 $ 604,775 $ 676,925 $ 658,875 $ 2,978,725
TABLE 2
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2015/16 - 2019/20
FUNDING PLAN
Project pt. #
Police Computers Systems <$5000 PD
Central Computer System >$5000 IT
Radios and E911 System
PD
Computer Equipment <$5000
ACES
Computer Equipment >$5000
ACES
Computer Equipment <$5000
IT
Computer Equipment <$5000
F
Computer Equipment <$5000
CM
Computer Equipment <$5000
CS
Computer Equipment <$5000
CD
Computer Equipment <$5000
AACC
Computer Equipment <$5000
CC
Totals
$ 505,975 $ 532,175 $ 604,775 $ 676,925 $ 658,875 $ 2,978,725
TABLE 2
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2015/16 - 2019/20
FUNDING PLAN
Project pt. #
Police Computers Systems <$5000 PD
Central Computer System >$5000 IT
Radios and E911 System
PD
Computer Equipment <$5000
ACES
Computer Equipment >$5000
ACES
Computer Equipment <$5000
IT
Computer Equipment <$5000
F
Computer Equipment <$5000
CM
Computer Equipment <$5000
CS
Computer Equipment <$5000
CD
Computer Equipment <$5000
AACC
Computer Equipment <$5000
CC
Totals
School General
Tota I Fund Fund
$ 737,975 $ 737,975 -
975,000 975,000 -
105,000 105,000 -
605,500 - 605,500
375,000 - 375,000
30,000 30,000 -
19,000 19,000 -
4,000 4,000 -
78,750 78,750 -
20,000 20,000 -
25,500 25,500 -
3,000 3,000 -
$ 2,978,725
3 -14
$ 1,998,225 $ 980,500
$ 2,978,725
3 -14
$ 1,998,225 $ 980,500
TABLE 1
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2015/16 - 2019/20
SUMMARY BY YEAR
CE1
CE2
CE3
CE4
CE5
CE6
CE7
TABLE 2
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2015/16 - 2019/20
FUNDING PLAN
Vehicle Purchase & Replacements
PD
Equipment Purchase and Replacement >5000
PD
Equipment Purchase and Replacement <5000
PD
Equipment Purchase and Replacement >5000
CS
Equipment Purchase and Replacement <5000
CE 1
Vehicle Purchase & Replacements
PD
$ 341,000 $
323,000 $
546,000 $
420,000 $
498,000 $
2,128, 000
CE2
Equipment Purchase and Replacement >5000
PD
162,700
65,000
142,000
129,000
151,000
649,700
CE3
Equipment Purchase and Replacement <5000
PD
73,700
57,200
48,600
54,600
29,600
263,700
CE4
Equipment Purchase and Replacement >5000
CS
50,000
42,000
14,000
28,000
62,000
196,000
CE5
Equipment Purchase and Replacement <5000
CS
11,800
7,300
1,750
9,750
7,800
38,400
CE6
Equipment Purchase and Replacement >5000
AACC
27,050
49,400
55,700
35,380
60,000
227,530
CE7
Equipment Purchase and Replacement >5000
CD
-
20,000
-
-
-
20,000
Totals
$ 666,250 $
563,900 $
808,050 $
676,730 $
808,400 $
3,523,330
CE1
CE2
CE3
CE4
CE5
CE6
CE7
TABLE 2
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2015/16 - 2019/20
FUNDING PLAN
Vehicle Purchase & Replacements
PD
Equipment Purchase and Replacement >5000
PD
Equipment Purchase and Replacement <5000
PD
Equipment Purchase and Replacement >5000
CS
Equipment Purchase and Replacement <5000
CS
Equipment Purchase and Replacement >5000
AACC
Equipment Purchase and Replacement >5000
CD
Totals
$ 2,128, 000
$ 2,128, 000
649,700
649,700
263,700
263,700
196,000
196,000
38,400
38,400
227,530
227,530
20,000
20,000
$ 3,523,330
3 -15
$ 3,523,330
CITY OF "ENTURA
CAPITAL OUTLAY
2015/16
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 2015/16 EXPENDITURE (YEARS) PERSONNEL OPERATING TOTAL
001 -80XX
Finance - 10 -513
6402
Computer Equipment <$5,000 $
6,000
Yes
4
$ - $ - $ -
Information Technology. - 12 -513
6401
Computer Equipment >$5,000
160,000
No
4
- - -
6402
Computer Equipment <$5,000
6,000
Yes
4
- - -
Public Safety - 20- 521
6401
Computer Equipment >$5,000
120,975
Yes
4
- - -
6407
Radio Purchase & Replace.
40,000
No
5
- - -
6410
Equipment >$5,000
162,700
No
5
- - -
6411
Equipment <$5,000
73,700
Yes
5
- - -
6450
Vehicles
341,000
Yes
4
- - -
Community Development - 40 -524
6402
Computer Equipment <$5,000
4,500
Yes
4
- - -
Community Services - 50- 539/541/572
6402
Computer Equipment <$5,000
10,000
Yes
4
- - -
6410
Equipment >$5,000
50,000
No
5
- - -
6411
Equipment <$5,000
11,800
Yes
5
- - -
6420
HVAC Replacements
30,000
No
5
- - -
6301
Beautification Projects
9,200
No
5
- - -
6306
Traffic Safety and Flow Improvemeni
350,000
No
10
- - -
6322
Waterways Park Improvements
8,000
No
10
- - -
6325
NE 188th Street Park Improvements
500,000
No
10
- - -
6310
Aventura Founders Park
18,000
No
10
- - -
6353
Exercise Trail Improvements
700,000
No
10
- - -
Arts & Cultural Center - 70 -575
6402
Computer Equipment <$5,000
2,000
Yes
4
- - -
6410
Equipment >$5,000
27,050
No
5
- - -
Non - Departmental - 90 -590
6454
Art in Public Places
30,000
No
25
- - -
6999
Capital Reserve
16,405,561
N/A
N/A
N/A N/A N/A
Total Capital $
19,066,486
$ - $ - $ -
TRANSPORTATION
AND STREET MAINTENANCE FUND - 120
Community Services - 50 -541
6305
Road Resurfacing $
1,270,000
Yes
10
$ - $ - $ -
6307
Street Lighting Improv.
428,000
Yes
10
- - -
6341
Transportation System Improv.
590,000
Yes
10
- - -
6999
Capital Reserve
506,450
N/A
N/A
N/A N/A N/A
Total Capital $
2,794,450
$ - $ - $ -
CAPITAL
PROJECTS FUND - 392
Public Safety - 20- 521
6999
Capital Reserve $
5,000
N/A
N/A
N/A N/A N/A
Community Services - 572
6325
NE 188th Street Park Improvements
900,000
No
10
30,000 10,000 40,000
Total Capital $
905,000
$ 30,000 $ 10,000 $ 40,000
STORMWATER UTILITY FUND - 410
Community Services - 538
6306
Drainage Improvements $
1,655,000
Yes
10
$ - $ - $ -
6999
Capital Reserve
407,614
N/A
N/A
N/A N/A N/A
Total Capital $
2,062,614
$ - $ - $ -
IMPACT OF CAPITAL PROJECTS ON OPERATING
BUDGET
In the five year Capital Improvement Program there are no projects that have
a significant impact on the City's operating budget.
The majority of the projects are considered maintenance
of
infrastructure ore quip ment
replacement or purchase.
3 -16
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oP
GLOSSARY
L�
4 -1
Account
A term used to identify an individual asset,
liability, expenditure control, revenue
control, encumbrance control or fund
balance.
Accounting System
The total structure of records and
procedures which discover, record,
classify, summarize and report
information on the financial position and
results of operations of 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
4 -2
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 afive -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 an
infrequent or unusual nature which may
result in the acquisition /addition to the
City's fixed capital assets or infrastructure.
Capital Projects Fund
A fund established to account for 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: Th is 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
yid 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
emergency dispatch systems, training,
communication, maintenance and repairs
and related capital outlay purchases. The
fund offsets a portion of the emergency
911 operations.
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MIAMI DAILY BUSINESS REVIEW
Published Daily except Saturday, Sunday and
Legal Holidays
Miami. Miami -Dade C xinly, Flonda
STATE OF FLORIDA
COUNTY OF MIAMI -DADE:
Before the undersigned authority personally appeared
M. ZALDIVAR, who on oath says that he or she is the
LEGAL CLERK, Legal Notices of the Miami Daily Business
Review f/k/a Miami Review, a daily (except Saturday, Sunday
and Legal Holidays) newspaper, published at Miami in Miami -Dade
County, Florida; that the attached copy of advertisement,
being a Legal Advertisement of Notice in the matter of
CITY OF AVENTURA
PROPOSED ORDINANCES - SEPT. 16, 2015
in the XXXX Court,
was published in said newspaper in the issues of
09/02/2015
Affant further says that the said Miami Daily Business
Review is a newspaper published at Miami in said Miami -Dade
County, Florida and that the said newspaper has
heretofore been continuously published in said Miami -Dade County,
Florida, each day (except Saturday, Sunday and Legal Holidays)
and has been entered as second class mail matter at the post
office in Miami in said Miami -Dade County, Florida, for a
period of one year next preceding the first publication of the
attached copy of advertisement; and affiant further says that he or
she has neither paid nor promised any person, firm or corporation
any discount, rebate, commission or refund for the purpose
of securing this advem'semerft for publication in the said
newspaper. Z
Sworn tc and subybribed" before me this
02 day3RFP'TEMBEg/ ), A.D. 2015
4yY'oje
CITY OF AVENTURA
PUBLIC NOTICE OF PROPOSED ORDINANCES
NOTICE IS HEREBY GIVEN that on Wednesday, the 16th day of
September, 2015, at a meeting of the City Commission of the City
of Aventura to be held at 6:00 p.m. in the Commission Chamber in the
Aventura Government Center, 19200 West Country Club Drive, Aventura,
Florida, the City Commission will consider the adoption of the following
Ordinances on second reading entitled:
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ADOPTING THE ATTACHED TENTATIVE OPERATING AND
CAPITAL BUDGET, AS REVIEWED AND APPROVED BY CITY
COMMISSION AT THE REVIEW MEETING HELD ON JULY 15, 2015,
AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 20151'2016
FISCAL YEAR, PURSUANT TO SECTION 4.05 OF THE CITY
CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED
BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL;
PROVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR
GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING
FOR PROCEDURES REGARDING ENCUMBRANCES AND THE RE-
APPROPRIATION OF UNEXPENDED CAPITAL APPROPRIATIONS;
ESTABLISHING THE COMMITTED FUND BALANCE FOR CAPITAL
RESERVE; PROVIDING FOR SEVERABILITY AND PROVIDING FOR
AN EFFECTIVE DATE.
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD
VALOREM TAX OPERATING MILLAGE LEVY RATE AT 1.7261 MILS
PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY
VALUE, WHICH IS 9.79% ABOVE THE ROLLED BACK RATE
COMPUTED PURSUANT TO STATE LAW, FOR THE 2015 TAX YEAR;
PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY AND
PROVIDING FOR AN EFFECTIVE DATE.
The proposed Ordinances may be inspected by the public at the Office of
the City Clerk, 19200 West Country Club Drive, Aventura, Florida.
Interested parties may appear at the Public Hearings and be heard with
rasped to the proposed Ordinances. Any person wishing to address the
City Commission on any item at these Public Hearings may do so after the
JMAS rF" Mayor opens the public hearings.
�� �� mss• "'•yam i��i,, In accordance with the Americans with Disabilities Ad of 1990, all
SIONF
�� : \$ .Ip •� �� persons who are disabled and who need special accommodations to
(SEAL) 0 OW' 1012,90 � : participate in these proceedings because of that disability should contact
V ,0 • * S the Office of the City Clerk, (305) 466 -8901, not later than two business
M. ZALDIVAR personally known time 2 _ days prior to such proceedings.
CO z If a person decides to appeal any decision made by the City Commission
with respect to any matter considered at a meeting or hearing, that person
•. �S �•� will nee d a record of the proceedings and, for such purpose, may need to
•, p'•a ••Ok ensure that a verbatim record of the proceedings is made, which record
9i�.'••9aaa••'�, �. *` includes the testimony and evidence upon which the appeal is to be
,�BLIC,SZP,,o based.
Ellisa L. Horvath, MMC, City Clerk
9f2 15- 149/2477315M