09-06-2016 First Budget HearingCity Commission
]Enid Weisman, Magor
Denise Landman, Vice Magor
Teri Hollzlberg, Commissioner
Marc Narotskg, Commissioner
Robert Shelley, Commissioner
Howard Weinberg, Commissioner
City Manager
Eric M. SoTol a, 1CMA-CM
Citi Clerk
]Ellllisa Lo Horvath, MMC
Citi Attorney
Weiss Scrota Helfman
Cole & Bierman
CITY COMMISSION MEETING AGENDA
SEPTEMBER 6, 2016
First Budget Hearing
5:30 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: FIRST READING - 2016/2017 BUDGET
A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING
AND ADOPTING THE CITY OF AVENTURA AD VALOREM TAX
OPERATING MILLAGE LEVY RATE AT 1.7261 MILS PER THOUSAND
DOLLARS OF TAXABLE ASSESSED PROPERTY VALUE, WHICH IS 7.08%
ABOVE THE ROLLED BACK RATE OF 1.6119 MILS COMPUTED PURSUANT
TO STATE LAW, FOR THE 2016 TAX YEAR; PROVIDING FOR CONFLICTS;
PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE
DATE.
B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE
ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET, AS
REVIEWED AND APPROVED BY CITY COMMISSION AT THE REVIEW
MEETING HELD ON JULY 21, 2016, AS THE CITY OF AVENTURA FINAL
BUDGET FOR THE 2016/2017 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.
AVENTURA CITY COMMISSION MEETING (FIRST BUDGET HEARING) AGENDA
SEPTEMBER 6, 2016
4. ADJOURNMENT
This meeting is open to the public. In accordance with the Americans with Disabilities Act of 1990, all persons who
are disabled and who need special accommodations to participate in this meeting because of that disability should
contact the Office of the City Clerk, 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.
Page 2 of 2
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
T0: City Commission
FROM: E:: rMM
M. Cit er
SUBJECT: Ordinance Adopting Ad Valorem ax Rate for Fiscal Year 2016/17
1st Reading September 6, 2016 City Commission Meeting Agenda Item
2nd Reading September 14, 2016 City Commission Meeting Agenda Item
Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal
year 2016/17.
RECOMMENDATION
It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal
year 2016/17. This rate includes no increase. This will generate $16,236,142 based on
an assessed value of $9,901,694,244.
If you have any questions, please feel free to contact me.
EMS/act
Attachment
CCO1950-16
ORDINANCE NO. 2016-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD
VALOREM TAX OPERATING MILLAGE LEVY RATE AT 1.7261 MILS
PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY
VALUE, WHICH IS 7.08% ABOVE THE ROLLED BACK RATE OF
1.6119 MILS COMPUTED PURSUANT TO STATE LAW, FOR THE 2016
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 2016 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 2016/2017 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 2016 tax
year, or $1.7261 per thousand dollars of taxable assessed property value. Said rate is
greater than the rolled back rate of 1.6119 mils by 7.08%.
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. 2016-
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 5. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner , who moved
its adoption on first reading. The motion was seconded by Commissioner
and, upon being put to a vote, the vote was as follows:
Commissioner Teri Holzberg
Commissioner Marc Narotsky
Commissioner Robert Shelley
Commissioner Howard Weinberg
Vice Mayor Denise Landman
Mayor Enid Weisman
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 Marc Narotsky
Commissioner Robert Shelley
Commissioner Howard Weinberg
Vice Mayor Denise Landman
Mayor Enid Weisman
PASSED on first reading this 6th day of September, 2016.
PASSED AND ADOPTED on second reading this 14th day of September, 2016.
Page 2 of 3
City of Aventura Ordinance No. 2016-
ENID WEISMAN, MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
Page 3 of 3
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Eric M. Soroka, ICMA-CM, Cit an:ger
DATE: August 4, 2016
SUBJECT: Ordinance Adopting 2016/2017 Op• ating and Capital Budget
1st Reading September 6, 2016 City Commission Meeting Agenda Item 3
2nd Reading September 14, 2016 City Commission Meeting Agenda Item
Attached for your consideration is the adopting Ordinance and documentation for the
2016/17 Operating and Capital Budget.
The Ordinance format is similar to the one utilized to adopt the 2015/16 fiscal year
budget.
If you have any questions, please feel free to contact me.
EMS/act
Attachment
CC01949-16
ORDINANCE NO. 2016-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING
THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET,
AS REVIEWED AND APPROVED BY CITY COMMISSION AT THE
REVIEW MEETING HELD ON JULY 21, 2016, AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 2016/2017 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 2016/2017 Operating and Capital Improvement
Program Budget, reviewed and approved by the City Commission on July 21, 2016, 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 2016/2017 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. 2016-
Section 3. Budgetary Control. The 2016/2017 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
Page 2 of 5
City of Aventura Ordinance No. 2016-
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 2016/2017 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, 2016
shall lapse at that time; and,
2. All outstanding encumbrances for Capital Expenditures as of September 30, 2016
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 2015/2016 available balances and be simultaneously re-
appropriated for capital expenditures, as previously approved in the 2015/2016
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 2016/2017 Budget, is $16,575,911
(effective September 30, 2016).
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
Page 3 of 5
City of Aventura Ordinance No. 2016-
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 10. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner , who moved
its adoption on first reading. The motion was seconded by Commissioner
and upon being put to a vote, the vote was as follows:
Commissioner Teri Holzberg
Commissioner Marc Narotsky
Commissioner Robert Shelley
Commissioner Howard Weinberg _
Vice Mayor Denise Landman
Mayor Enid Weisman _
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 Marc Narotsky
Commissioner Robert Shelley
Commissioner Howard Weinberg
Vice Mayor Denise Landman
Mayor Enid Weisman
Page 4 of 5
City of Aventura Ordinance No. 2016-
PASSED on first reading this 6th day of September, 2016.
PASSED AND ADOPTED on second reading this 14th day of September, 2016.
ENID WEISMAN, MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
Page 5 of 5
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2016/17
- rn
CITY OF AVENTURA
CITY COMMISSION
Mayor Enid Weisman
Commissioner Teri Holzberg
Commissioner Denise Landman
Commissioner Marc Narotsky
Commissioner Robert Shelley
Commissioner Howard Weinberg
CITY MANAGER
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
Ellisa Horvath, City Clerk
Jeff Kiltie, Arts & Cultural Center General Manager
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2016/17
TABLE OF CONTENTS
TOPIC PAGE NO.
City Manager's Budget Message I -XIII
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
Comparative Personnel Allocation Summary
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
Public Works/Transportation Department
2-71
Arts & Cultural Center Department
2-78
Non -Departmental
2-84
Capital Outlay
2-88
POLICE EDUCATION FUND 2-93
TRANSPORTATION AND STREET MAINTENANCE FUND 2-96
911 FUND 2-101
DEBT SERVICE FUNDS 2-105
CAPITAL PROJECTS FUND 2-119
STORMWA TER UTILITY FUND 2-123
POLICE OFFDUTY SERVICES FUND 2-127
SUMMARY OF CAPITAL IMPROVEMENT PROGRAM
3-1
2016-2021 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
- City of
Aventura
r l6*�ti 19200 Wet C.04kamy CIA D itiT
` Aventura, Hod& 33180
Office of the City Manager
August 21, 2016
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: 2016/17 Budget Message Addendum
Members of the City Commission:
On July 7, 2016 the City Manager's Proposed Operating and Capital Budget for all funds for
the fiscal year beginning October 1, 2016 was presented to the City Commission. A Budget
review meeting was held on July 21, 2016, whereby the City Commission reviewed,
discussed and approved the proposed budget as presented.
Enclosed herein is the 2016/17 fiscal year budget.
Respectfully submitted,
Eric M. SoVa
City Manager
City of
Aventurn
€ � C,owmmenr Cerner
1920 West warty Club DdVT
o F'. Hnrura, Florida 33130
Office of the City Manager
July 7, 2016
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: 2016/17 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, 2016, 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.
Budaet Format/Transoarenc
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 was added to the
City's Website last year 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.
2016/17 Budget Priorities/Goals
The budget continues to support the following goals/priorities that the City Commission
adopted to focus on over the next few years:
1. 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.
2. Monitor and participate in regional efforts to address the impact of rising sea level.
3. Create opportunities for greater community engagement.
4. Ensure that redevelopment projects that require land use/zoning revisions do not have
a negative impact on the community.
As you know, the City Commission and Administration have made progress on many of the
items on the above list. This budget includes funding to specifically address goals 1, 2 and 3.
Additional funding has been set aside to increase the shuttle bus starting and ending times
and add a route to provide service during peak times during the year. The goal is to increase
ridership and reduce vehicle traffic. The City has received a grant to prepare a master plan to
identify and promote the City's pedestrian and bicycle routes. Also, the budget includes
operating costs for the new City-wide bike share program that offers a way to expand the City's
transportation options and alleviate traffic. The Capital Outlay portion of the budget contains
$1,619,000 for drainage improvements including a phase II of the 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 budget continues expanded special events for the enjoyment of
our residents and families including Movie Nights in the park and the Arts and Jazz Festival.
The following represents the pre -established priorities and goals that provided a framework for
the preparation of the 2016/17 Budget Plan.
✓ Maintain current service levels and programs.
✓ Increase police staffing to address service needs and workload requirements.
✓ Provide funding for the operating costs associated with opening the new park on NE
188th Street.
✓ Implement the reorganization plan to create a new Public Works/Transportation
Department.
✓ Address drainage infrastructure improvements in areas subject to flash flooding and
the long range impacts of climate change.
✓ Provide funding to maintain landscaped areas, City facilities and the City's
infrastructure to continue to provide a high quality maintenance program.
✓ Continue to adopt "Go Green" initiatives, including the first phase of retrofitting the
street lights to LED fixtures, in order to save energy, conserve precious natural
resources and reduce our impact on climate change.
✓ 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
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 City
experienced an 8.9% increase in property values over the prior year. The new construction
assessed values rose by $271 million over the prior year. Recent developments such as the
Park Square Aventura mixed use project, Publix Shopping Center redevelopment, 3 new
office buildings and the expansion of the Aventura Mall will insure that this trend continues
in the near future. For the 21St 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.
The budget process produced a total budget of $58,386,179 or 8.3% less than the previous
year. A large number of one time capital projects were completed in the prior year which
resulted in the decrease. Capital Outlay expenditures are budgeted at $3,728,225 and
decreased by $7,025,449 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.
The budget includes a reorganization plan that creates a new Public Works/Transportation
Department by transferring some functions and services previously provided by the
Community Services Department and City Manager's Office. A new Department Director
position was created to lead this department. This plan will provide the framework to meet
the future needs of the City and address the expansion of public transportation and
protection of our infrastructure.
Operating costs increased by $1,259,794 or 3.8% as compared to the previous year. The
budget maintains our current level for all City services except funding for the following
areas:
• Building Inspection and Review costs were increased to response to the upswing in
building activity.
• Shuttle bus costs increased by $275,000 to fund expanding the starting and ending
times and adding a route to provide service during peak times during the year.
• Funds were included for the operating costs associated with opening the new park
on NE 188th Street.
• Added 2 positions in the Police Department. One is a Detective position to address
increased workload demands associated with investigating identity theft. The other
new position is a Police Officer to assist with expediting the hiring process for vacant
police officer positions.
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.
IV
Summary of All Budgetary Funds
The total proposed budget for 2016/17, including all funds, capital outlay and debt service,
is $58,386,179. This is $5,255,959 or 8.3% less as compared to the prior year. Operating
expenditures total $34,563,207, while Capital Outlay expenditures total $21,268,291 and
Debt Service expenditures total $2,554,681.
Fund Summary by Amount
PROPOSED
FUND AMOUNT
General Fund
Police Education Fund
Transportation Fund
911 Fund
Debt Service Funds
Capital Projects Fund
Stormwater Utility Fund
Police Off Duty Services Fund
General
88.6%
% Of
BUDGET
$ 53, 548,115
88.4%
6,000
0.0%
2,626,000
4.3%
94,000
0.2%
2,554,681
4.2%
123,680
0.2%
1,241,804
2.0%
400,000
0.7%
Fund Summary by Percentage
Police Education
0Vroll
0% Transportation
4.3
0.7%
V
ebt Service
4.2%
;apital Projects
0.2%
Stormwater Utility
y 1.7%
Expenditures by category are as follows:
EXPENDITURE CATEGORY SUMMARY BY AMOUNT
CATEGORY SUMMARY
CATEGORY
Personal Services
Contractual Services
Other Charges/Svcs
Commodities
Other Operating Expenses
Capital Outlay
Debt Service
Total
PROPOSED % of
AMOUNT BUDGET
$ 22, 035, 960
37.7%
7,295,079
12.5%
4,454,545
7.6%
568,800
1.0%
208,823
0.4%
21, 268, 291
36.4%
2,554,681
4.4%
$ 58, 386,179
100.0%
Category Summary by Percentage
Contractual Services
12.5
Personal Services
37.7%
Other Charges/Svcs
7.6%
VI
Commodities
`1.0%
Debt Service
4.4%
Other Operating Expenses
0.4%
Capital Outlay
36.4%
The following chart shows a comparison of each department's budget for the past two (2)
years. The total budget amount is 8.6% or $5,445,959 less than the previous year. This is a
result of the completion of major capital outlay project in the prior year.
DEPARTMENT
City Commission
Office of the City Manager
Legal
City Clerk's Office
Finance
Information Technology
Public Safety
Community Development
Community Services
Public Works/Transportation
Arts & Cultural Center
Non -Departmental
Subtotal
Capital Outlay
CIP Reserve
Debt Service
Total
10,753,674
3,728,225
INCREASE
-65.3%
2016/16
2016/17
(DECREASE)
% Change
$ 142,563
$ 144,307
$ 1,744
1.2%
821,742
729,895
(91,847)
-11.2%
280,000
305,000
25,000
8.9%
330,685
319,568
(11,117)
-3.4%
1,003,892
1,024,635
20,743
2.1%
1,013,438
1,084,598
71,160
7.0%
18,683,569
19,063,269
379,700
2.0%
2,401,633
2,571,182
169,549
7.1%
6,346,709
2,259,732
(4,086,977)
-64.4%
-
4,752,271
4,752,271
100.0%
798,182
782,250
(15,932)
-2.0%
1,481,000
1,526,500
45,500
3.1%
33,303,413
34,663,207
1,269,794
3.8%
10,753,674
3,728,225
(7,025,449)
-65.3%
17,030,146
17,540,066
509,920
3.0%
2,554,905
2,554,681
(224)
0.0%
$ 63,642,138
$ 68,386,179
$ (6,266,969)
-8.3%
GENERALFUND
The General Fund is used to account for resources and expenditures that are available for
the City's general operations of City government functions.
Revenues
The revenues, available for allocation in the 2016/17 fiscal year General Fund Budget,
including inter -fund transfers, are anticipated to be $53,548,115. This is an increase of
$323,452 or 0.6% as compared to last year.
Locally Levied Taxes — The City's assessed value as reported by the County Property
Appraiser Department is $9,901,694,244. This amount is 8.9% or $806,732,142 more than
last year. The new construction value was $271,050,987. The ad valorem millage levy for
fiscal year 2016/17 is recommended to be 1.7261, which is the same rate adopted last year.
This will generate $16,236,750 compared to last year's amount of $14,913,874. This
represents the 21st 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 $236,100
more than the prior year based on anticipated increases in franchise fees and building
VII
permits revenues. The budget includes $1,825,000 from FPL franchise fees based on the
Interlocal Agreement with the County and $2,250,000 for building permits.
Intergovernmental Revenues — Total revenues for this category are projected to increase by
$228,321 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
$40,000 more than the prior year's budget. The majority of the increase is attributed to
revenue generated from development review fees and police service agreement payments.
Fines and Forfeitures — Total revenues projected for 2016/17 is $1,054,000. Revenues from
county court fines and intersection safety violations are included in this category.
Miscellaneous Revenues — Projected revenues are anticipated to be $280,000. This is an
increase of $75,000 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 $16,405,561.
Non -Revenues — Due to the reduction of revenues anticipated form the E911 Fund the
transfer to the General Fund was deleted.
Ad Valorem Taxes
28.6% 1
Fund Balance
31.3%
Revenues by Source
Locally Levied Taxes
17.3
1
Licenses & Permits
8.6
Intergovernmental Revenues
6.5
Vlll
Charges For Services
4.1
-Fines & Forfeitures
3.1
Revenues
1.4%
Expenditures
The estimated 2016/17 General Fund expenditures contained within this budget total
$53,548,115 and are balanced with the projected revenues. Total expenditures are
$323,452 or 0.6% more than the 2015/16 fiscal year amount. The operating expenditures
have increased by $960,758 or 3.1 % as compared to the prior year.
EXPENDITURE CATEGORY SUMMARY
CATEGORY
2015/16
2016/17
INCREASE
(DECREASE)
% Change
Personal Services
$ 21,042,635
$ 21,635,960
$ 593,325
2.8%
Contractual Services
4,919,682
5,294,750
375,068
7.6%
Other Charges/Svcs
4,254,968
4,367,333
112,365
2.6%
Commodities
690,200
568,800
(121,400)
-17.6%
Other Operating Expenses
194,635
196,035
1,400
0.7%
Subtotal
31,102,120
32,062,878
960,758
3.1%
Capital Outlay
19,921,635
19,277,136
(644,499)
-3.2%
Transfer to Funds
2,200,908
2,208,101
7,193
0.3%
Total
$ 53,224,663
$ 53,548,115 $
323,452
0.6%
Personal Services
Personal Services increased by $593,325 or 2.8% 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
Collective Bargaining Agreement for PBA members expires at the end of this fiscal year and
is currently being re -negotiated. The total number of full-time employees is 178 compared to
176 in 2015/16 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 Detective position to address increased workload
demands associated with investigating identity theft. Added a Police Officer position
to assist with expediting the hiring process for vacant police officer positions. Deleted
the Crime Analyst position based on utilizing new software and assigning
responsibilities to specific units and/or employees.
• Public Works/Transportation Department — The creation of this new department
provides for the transfers of 4.5 positions from the Community Services Department,
transfer of the Capital Project Manager from the Office of the City Manager and the
establishment of a new Department Director position.
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 Personnel Allocation Summary
2 - Year Presentation
2015/16
2016/17
City Commission
7.0
7.0
Office of the City Manager
3.6
3.0
Legal *
-
-
City Clerk's Office
2.0
2.0
Finance
7.0
7.0
Information Technology
6.0
6.0
Public Safety
124.0
125.0
Community Development
9.4
9.0
Community Services
26.0
21.5
Public Works/Transportation
-
6.5
Arts & Cultural Center*
-
-
Charter School **
4.0
4.0
Total
189.0
191.0
* Departmental staff is provided through contractual services.
** Departmental staff is included in Charter School Fund Budget Document.
Operating Expenses
The expenditures for contractual services are budgeted at $5,294,750 or 9.9% of the
General Fund budget. This is $375,068 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 $4,367,333, which
represents 8.2% of the total budget. This category increased by $112,365 due primarily to
shifting costs associated with the E911 system previously appearing in the E911 Fund to
the General Fund Police Department and increased costs associated with software
maintenance. Expenditures for commodities are budgeted at $568,800 which represents
1.1% of the total budget. Total costs associated with other operating expenses are
budgeted at $196,035 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 2016-2021 represent a long-term plan to address infrastructure
maintenance needs. A total of $2,701,225 has been budgeted in the General Fund for
Capital Outlay projects along with a $16,575,911 reserve to fund future projects.
Major General Fund capital outlay items are as follows:
Seawall Improvements $1,280,500 Equipment $448,150
Police Vehicles $387,000 Computer Equipment $341,175
Park Improvements$185,000 Radio Equipment $50,000
Beautification Projects $9,400
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 $2,208,101 which is an increase of $7,193 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
CATEGORY
2015/16
2016/17
INCREASE
(DECREASE)
% Change
GENERAL GOVERNMENT
Arts & Cultural Center 798,182
782,250
(15,932) -2.0%
Total Community Svcs. 5,558,830
City Commission
$ 142,563
$ 144,307
$ 1,744
1.2%
Office of the City Manager
821,742
729,895
(91,847)
-11.2%
Legal
280,000
305,000
25,000
8.9%
City Clerk's Office
330,685
319,568
(11,117)
-3.4%
Finance
1,003,892
1,024,635
20,743
2.1%
Information Technology
1,013,438
1,084,598
71,160
7.0%
Total General Gov't
3,592,320
3,608,003
15,683
0.4%
PUBLIC SAFETY
Public Safety
18,068,337
18,563,269
494,932
2.7%
Community Development
2,401,633
2,571,182
169,549
7.1%
Total Public Safety
20,469,970
21,134,451
664,481
3.2%
COMMUNITY SERVICES
Community Services 4,760,648
2,259,732
(2,500,916) -52.5%
Public Works/Transportation -
2,751,942
2,751,942 100.0%
Arts & Cultural Center 798,182
782,250
(15,932) -2.0%
Total Community Svcs. 5,558,830
5,793,924
235,094 4.2%
OTHER NON -DEPARTMENTAL
Non -Departmental
1,481,000
1,526,500
45,500
3.1%
Capital Outlay
19,921,635
19,277,136
(644,499)
-3.2%
Transfer to Funds
2,200,908
2,208,101
7,193
0.3%
Total Other Non -Dept.
23,603,543
23,011,737
(591,806)
-2.5%
TOTAL $
53,224,663
$ 53,548,115 $
323,452
0.6%
Information Technology
2.0%
Finance
1.9%
City Clerk's Office
0.6%
Legal
0.6%
Office of the Cit`
Manager `
1.4%
City Commission --
0.3% Transfers
4.1%
Police
34.7%�
Community
Development
4.8%
^Community Services
I 3.9%
XI
Public
ks/Transportation
5.4%
is & Cultural Center
1.5%
Non -Departmental
2.9%
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 $6,000 is anticipated in
revenue for 2016/17. 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 $2,626,000 for 2016/17. The County Transit System Surtax is estimated to
generate $1,433,000. The funds will be used to provide expanded transit system services,
street light improvements for NE 30th Place and begin the process of retrofitting street lights
to LED, and fund road resurfacing projects (NE 209th Street, NE 27th Avenue and NE 28st
Court), Operating expenditures for maintenance are budgeted at $613,527 and $40,000 has
been allocated for the operating costs associated with the new City -Wide Bicycle Sharing
Program.
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 2016/17 are $94,000, down
$117,542 from the previous year due to many residents giving up their home land lines.
Funds will be used to pay costs associated with the 911 system.
Debt Service Funds
These funds were established to account for revenues transferred from the General Fund
and debt service payment expenditures associated with the long-term financing of the
following bonds and loans:
2010 & 2011 Debt Service Fund — Established for the purchase of Founders Park, the
permanent Government Center site and construction of the Government Center. The
original debt issued in 1999 was refinanced in 2010 and 2011. The proposed budget for
2016/17 is $1,197,175.
2000 Loan Debt Service Fund — Established for the construction of the Community
Recreation Center and the acquisition of Waterways Park. The proposed budget for
2016/17 is $506,384.
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 2016/17 is $404,542. 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 2016/17 is $446,580. The original
debt issued in 2002 was refinanced in 2012.
The total budget for all Debt Service Funds is $2,554,443 and is $462 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 2016/17 is $123,680. The majority of the revenues are carryover amounts from
the impact fees from new development. The funds have been set aside in the Capital
Reserve line item for future projects.
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 $601,802. Capital improvements to the drainage system are budgeted in the
amount of $339,00 which also includes funding for phase II of the 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 $301,002. Revenues are projected
to be $1,240,804 for 2016/17. It is recommended that the current rate of $2.50/ERU be
increased to $3.50/ERU to funded future capital projects. The fee has not been increased in
eighteen years.
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
2016/17 is anticipated to be $400,000.
Summary
I am pleased to submit the detailed budget contained herein for fiscal year 2016/17. 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 21,
2016 to review in detail the proposed budget document.
Respectfully submitted,
Eric M. Sor a
City Manager
XIII
Organization Chart
CITY OF AVENTURA
Residents
City Commission
City Attorney City Manager
Administration
Legal Services Budget/CIF Preparation
Customer Service
Organizational Oversight
Public Safety
Department
Police
Patrol
Community Relations
Criminal investigations
Traffic Enforcement
Emergency Preparedness
Charter School
Department
K-8 School
Community
Development
Department
Planning
Zoning
Building Inspections
Code Enforcement
Economic Development
Occupational Licenses
Arts & Cultural
Center
Department
Facility Management
Performing Arts Programming
Our Mission Statement
Finance Support
Services
Department
Finance/Accounting
Purchasing
Risk Management
Personnel
City Clerk
Minutes
Records Retention
Clerical Support
Elections
Community
Services
Department
Parks
Special Events
Recreation Programming
Athletic Leagues
Community Recreation Center
Community Garden
Information Public Works/
Technology Transportation
Department Department
Information Management
Communications
ROW/Median Maint.
Mass Transit
Community Facilities Maint.
Capital Projects
Stormwater Drainage Maint.
Our mission is to join with our community to make Aventura a city of the highest quality and
a city of excellence. We do this by providing RESPONSIVE, COST EFFECTIVE AND
INNOVATIVE local government services.
XIV
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, 2015. In order to receive this award,
a governmental unit must publish a budget document that meets program criteria as a
policy document, as an operations guide, as a financial plan, and as a communications
device.
This award is valid for a period of one year only. We believe our current budget continues
to conform to program requirements, and we are submitting it to GFOA to determine its
eligibility for another award.
Xv
-- I
INTRODUCTION
1-1
Overview
Location and Size
Aventura, one of Miami-Dade's newest
communities, was incorporated in 1995 and is
a young, vibrant, full-service municipality with
a diverse demographic base and is recognized
internationally as a premier location in which to
live, shop and play.
Aventura is 3.2 square miles located on the
Intracoastal Waterway in northeast Miami -
Dade County and is conveniently located
between Miami and Fort Lauderdale, just east
of 1-95.
The northern boundary of the City is the
Miami-Dade/Broward County line, the western
is the FEC Railroad, the eastern is the
Intracoastal waterway and the southern
boundary is NE 176th Street.
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Aventura is an upscale condo community with
some of South Florida's best-known large-
scale condominium projects and apartment
buildings. Restaurants, movie theaters and the
Aventura Mall are conveniently located nearby
and downtown Fort Lauderdale and Miami are
just 20 minutes away.
1-2
City Facts
• Location: 12 miles north of Miami
12 miles south of Fort Lauderdale
1 mile west of the Atlantic Ocean
• Zip Codes: 33180, 33160
• Police Force: 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, Public Work/Transportation,
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 19 Budgets
❖ New Parks and Recreational
Opportunities for All Age Groups
❖ Citywide Shuttle Bus Service —
Ridership Continues to Expand
❖ Road and Safety Improvements —
Traffic Lights, Sidewalks
❖ New Land Development Regulations —
Control Over Zoning
❖ Citywide Beautification Program — Bus
Shelters & Benches
❖ High Landscape and Roadway
Maintenance Standards
❖ Reduced Costs to Citizens — City's
Assumption of roads, landscaping and
bus service.
❖ "A" rated Charter School
❖ Community Recreation Center
❖ Government Center
❖ Arts & Cultural Center
Long Term Goals & Objectives
On November 7, 1995, the citizens of
Aventura overwhelmingly voted to approve the
City's Charter and officially incorporate as
Miami -Dade County's 28th municipality.
Incorporation afforded residents the
opportunity to improve the quality of
government services they receive and take
control of the City's destiny. Since
incorporation, a great deal of progress has
been made to accomplish the goals of
1-4
incorporation with the creation of our own
police force, new and expanded parks and
recreation opportunities and citywide
beautification projects. Aventura is governed
by a commission -manager form of
government, combining the political leadership
of its elected officials with the executive
experience of its City Manager. This structure
is vastly different from that of other local
governments, emulating the private sector by
privatizing services and emphasizing customer
service based on the following principles:
• Prompt response to citizen requests.
• One-stop service for permits and
business licenses.
• Commitment to public involvement.
• Utilization of "Electronic Government"
to provide service and information.
• Commitment to hiring only the most
qualified and highly motivated
employees.
• Limiting the number of employees by
privatizing or contracting with the
private sector for many services.
• A professional, businesslike manner at
all times.
• An emphasis on quality not quantity.
• A high quality of life for citizens,
businesses and visitors.
• A safe and secure environment to live
and work.
• Low taxes.
• Establishing a small number of
operating departments that work
closely with the community.
Budget Procedures and Process
Budget System
The City of Aventura uses the Budgeting by
Objectives Process in the formulation of its
budget. Departmental Budgets include a
Recap page that contains the Department
Description and Personnel Allocation
Summary and Organization Chart. Each
department also includes an Objectives page
and a Budgetary Account Summary. The
Objectives page presents a review of the
department objectives and
performance/workload indicators. The
Budgetary Account Summary provides
expenditure detail and a comparison of current
and previous year's expenditures. The
Budgetary Process is intended to be very
valuable in communicating with the
Commission and citizens of the City.
Budget Process
The City's fiscal year shall begin on October
1St and end on September 30th of each year as
mandated by Florida statutes. When the
certified taxable real estate and tangible
property values for the City is received from
the Miami -Dade County Property Appraiser on
July 1St of each year, the City Manager then
submits to the City Commission the Proposed
Operating and Capital Budget for the coming
year no later than July 10th of each fiscal year.
The preliminary millage rate is based on the
certified taxable value. The appropriations
contained in the proposed recommendation
shall not exceed the funds derived from
taxation and other revenue sources.
The City's Budget process began in April with
a staff meeting between the City Manager and
Department Directors to review budget
philosophy and develop overall goals and
objectives. The entire budget process
encompasses approximately five (5) months of
the fiscal year. During this period, meetings
1-5
were held with Department Directors, the City
Commission and the public to insure
representative input. The budget calendar that
follows details the actions taken during the
budget process.
Budget Adoption
The budget is approved via Ordinance at two
public meetings scheduled for September
conducted by the City Commission. The
adopted budget is integrated into the
accounting software system effective October
1 St
Budget Control/Monitoring
Funds appropriated in the Budget may be
expended by and with the approval of the City
Manager in accordance with the provisions of
the City Charter and applicable law. Funds of
the City shall be expended in accordance with
the appropriations provided in the Budget and
shall constitute an appropriation of the amounts
specified therein. Supplemental appropriations
or the reduction of appropriations, if any, shall
be made in accordance with Section 4.07 of the
City Charter.
The Budget establishes a limitation on
expenditures by department total. Said limitation
requires that the total sum allocated to each
department for operating and capital expenses
may not be increased or decreased without
specific authorization by a duly -enacted
Resolution/Ordinance affecting such
amendment or transfer. Therefore, the City
Manager may authorize transfers from one
individual line item account to another, so long
as the line item accounts are within the same
department and fund.
The "Personnel Allocation Summary"
enumerates all authorized budgeted positions.
However, the City Manager may amend said
authorized budgeted positions in order to
address the operating needs of the department
so long as sufficient budgeted funds are
available.
The budget is monitored on a monthly basis to
track variances between actual and budgeted
amounts. Significant variances are
investigated and monitored for corrective
action. Quarterly review meetings are held
with the Finance Director and City Manager.
Encumbrances do not constitute expenditures
or liabilities in the current year, but instead are
defined as commitments related to
unperformed contracts for goods or services,
which are only reported in governmental
funds.
Budget Amendment
Upon the passage and adoption of the budget
for the City of Aventura, if the City Manager
determines that the department total will exceed
its original appropriation, the City Manager is
authorized to prepare such
Resolutions/Ordinances for consideration by the
City Commission as may be necessary and
proper to modify any line item from the Budget.
The Budget Amendment Process will differ as
to form depending on whether or not the
original budget appropriation is exceeded as
follows..
• Any change or amendment to the
budget that will increase the original total
appropriated amount can only be accomplished
with the preparation of an Ordinance requiring
two (2) public hearings and approval by the City
Commission.
• Any change or amendment to the
budget which transfers monies within a fund but
does not increase the total appropriated
amount can be accomplished with the
preparation of a Resolution. This does not
require a public hearing, however, approval by
the City Commission is still necessary.
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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 30, 1989, unless those
pronouncements conflict with or contradict
GASB pronouncements: Financial Accounting
Standards Board (FASB) statements and
interpretations, Accounting Principles Board
(APB) opinions and Accounting Research
Bulletins (ARBs).
During June 1999, the Government
Accounting Standards Board (GASB) issued
Statement No. 34. This statement established
new accounting and financial reporting
standards for state and local governments.
The City implemented the new financial
reporting requirements of GASB 34.
Fund Structure
The accounts of the City are organized and
operated on the basis of funds and account
groups. A fund is an independent fiscal and
accounting entity with a self -balancing set of
accounts. Fund accounting segregates funds
according to their intended purpose and is
used to aid management in demonstrating
compliance with the finance -related legal and
contractual provisions. The minimum number
of funds is maintained consistent with legal
and managerial requirements. Account
groups are a reporting device to account for
certain assets and liabilities of the
governmental funds not recorded directly in
those funds. The following governmental
funds have annual appropriated budgets:
Government Fund Types
The General Fund is the City's primary
operating fund. It accounts for all financial
resources of the City, except those required to
be accounted for in another fund. Resources
are derived primarily from taxes, franchise and
utility taxes, charges for services, and
intergovernmental revenues. Expenditures
are incurred to provide general government,
public safety, community development and
community services.
Special Revenue Funds account for revenue
sources that are legally restricted to
expenditures of specific purposes (excluding
pension trusts and major capital projects).
Included in the budget are the following
special revenue funds:
• Police Education (110)
• Transportation & Street Maintenance (120)
• 911 (180)
The Debt Service Funds account for the
servicing of general long-term and are
comprised of the following debit service funds:
• 2010 & 2011 Loan Debt Service (230)
• 2000 Loan Debt Service (240)
• 2012 (A) Loan Debt Service (250)
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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
HE
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
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, 2015,
the principal balance outstanding totaled
$23,805,000.
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 $1.1M NPV savings over the life of
the loan. The remaining portion of the original
Series 1999 Revenue Bonds was refunded in
February of 2011 and resulted in a nearly
$530,000 NPV savings over the life of its loan.
The Series 2010 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt
service payments each year. This loan is
structured the same as a serial bond issue
with principal payments due on April 1St and
semi-annual interest payments due on April 1St
and October 1St of each year with the final
maturity on April 1, 2029. Debt service
requirements average approximately $751,000
per year over the 19 -year life of the
1-12
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 1St of each year with the final
maturity on April 1, 2029. Debt service
requirements average approximately $406,000
per year over the 19 -year life of the obligation.
The interest rate is locked at 3.64%.
2000 Loan Debt Service Fund 240
The Series 2000 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt
service payments each year. This loan is
structured the same as a serial bond issue
with principal payments due on October 1St
and semi-annual interest payments due on
April 1 St and October 1 St of each year with the
final maturity on October 1, 2020. Debt service
requirements average approximately $535,000
per year over the 20 -year life of the obligation.
The interest rate is locked at 5.04%.
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 1 St and August 1 St 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
Pre -authorized electronic payments are
utilized to ensure that all debt related
payments are mad and received in a
timely manner.
Although the City Charter makes no reference
to limitations in establishing debt, the City has
limited its borrowing to prudent levels that are
able to be satisfied with existing revenue and
cash flow projections. The City utilizes debt
financing on large expenditures for capital
projects or purchases that may be depreciated
over their useful lives. By using debt
financing, the cost of the expenditure is
amortized over its useful life allowing the
expenditure to be matched against revenue
streams from those receiving the benefits.
When establishing debt, there are a number of
factors that must be considered in the process.
These factors include the long-term needs of
the City and the amount of resources available
to repay the debt. There are different ways for
a City to achieve debt financing. The City may
obtain a bank loan, issue special revenue
bonds or ask the residents to approve a ballot
item authorizing the issuance of general
obligation bonds. The Commission considers
the asset's useful life and current economic
conditions, to determine the appropriate
financing instrument.
Cash Management
Pooled Cash
The City maintains a pooled cash account for
all funds, enabling the City to invest large
amounts of idle cash for short periods of time
and to optimize earnings potential. Cash and
cash equivalents represents the amount
owned by each City fund. Interest earned on
pooled cash and investments is allocated
monthly based on cash balances of the
respective funds. Investments are reported at
their fair value based on quoted market prices
as reported by recognized security exchanges.
Investment Categories
Cash, Cash Equivalents and Investments
This investment category consists of cash and
short-term investments with original maturities
of three (3) months or less when purchased,
includes cash on hand, demand deposits and
investments with the Florida 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. At March 31,2016, the Pool was
covered based on the bank's required
collateral amounts with the Florida Pool.
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+
Average Household Size **
Average Household size
Average Family size
Housing Occupancy **
November 7, 1995
Commission - Manager
3.2 Square Miles
37,262
57.9% African American 3.9%
35.8% Other 2.4%
17%
18%
26%
13%
26%
1.99
2.66
Total housing units 26,120
Owner occupied housing units 11,756
Renter occupied housing units 6,136
Seasonal, recreational and vacant
housing units 8,228
Full Time Employees 178 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
2016/17
BUDGET PREPARATION CALENDAR
DATE RESPONSIBILITY ACTION REQUIRED
April 1 City Manager Staff meeting is held to review budget
All Department Directors philosophy and develop overall goals,
objectives and performance indicators.
April 15 City Manager Electronic spreadsheets are delivered to
Department Directors with updated budget
preparation directives.
April 18 All Department Directors Completed budget estimates are submitted to
to City Manager City Manager. Revenue estimates are
May 9 Finance Department prepared.
May 11 Finance Department Completion of non General Fund budgets to
to City Manager include totals of all revenues and
May 31 expenditures submitted to City Manager.
June 1 City Manager Conducts departmental budget review
to meetings, balances budget and prints
June 24 budget document.
July 11 City Manager City Manager's recommended budget
document and message are submitted to
City Commission.
July 21 City Commission Budget Review Meeting, adopt tentative ad
City Manager valorem rate to transmit to County for
notification purposes.
September 6* City Commission
September 14* City Commission
September 16
October 1
Finance Director
All Departments
First reading on budget and ad valorem tax
rate ordinances.
Second reading on budget, ad valorem tax
rate ordinance, and Public Hearing.
Documents transmitted to Property
Appraiser and State.
New budget becomes effective.
* Dates subject to change based on School board and Miami Dade Commission meeting dates
1-16
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
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
8,734,453,409
198,681,857
(538,824,136)
8,394,311,130
2016
2015
9,418,840,654
208,455,823
(532,334,375)
9,094,962,102
Note: (1) Florida Law requires
that all property be assessed at current fair market value.
EL
1-17
Tax Rate Comparison
The City of Aventura has the lowest tax rate in Miami -Dade County. The following table
compares the 2015/16 fiscal year adopted tax rates of the cities located in Miami -Dade
County:
Total Operating Debt
City Millage Millage Millage
Aventura
1.7261
1.7261
-
Doral
1.9000
1.9000
-
Uninc. County
1.9283
1.9283
-
Bal Harbour
1.9654
1.9654
-
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
2.5000
2.5000
-
Sweetwater
2.7493
2.7493
-
Key Biscayne
3.0000
3.0000
-
South Miami
4.3000
4.3000
-
Bay Harbor Islands
4.5500
4.5500
-
Surfside
5.0293
5.0293
-
Virginia Gardens
5.1500
5.1500
-
Hialeah Gardens
5.1613
5.1613
-
Coral Gables
5.5590
5.5590
-
Medley
5.5791
5.5791
-
Miami Beach
5.9123
5.7092
0.2031
North Bay Village
6.2088
5.3834
0.8254
Hialeah
6.3018
6.3018
-
Homestead
6.5149
5.9215
0.5934
West Miami
6.8858
6.8858
-
Florida City
7.1858
7.1858
-
Miami Springs
7.5000
7.5000
-
Indian Creek
7.5000
7.5000
-
North Miami Beach
7.5769
6.6036
0.9733
North Miami
7.9336
7.9336
-
Miami Gardens
8.1761
6.9363
1.2398
EI Portal
8.3000
8.3000
-
Miami
8.3351
7.6465
0.6886
Golden Beach
8.4000
7.2748
1.1252
Miami Shores
8.4289
7.9000
0.5289
Opa-locks
8.9000
8.9000
-
Biscayne Park
9.7000
9.7000
-
1-18
Where Do Your Tax Dollars Go?
(Based on 2015/16 Tax Rates)
Miami -Dade County Miami -Dade County School Board City of Aventura
ree awnii..y.��o°.;.:.�
K D651BG60+8 B
K 05586608 8
Everglades / FIND
Okeechobee Basin SFWM
(depiction above is for representational purposes only and is not designed to exact scale)
1-19
2015/16
Adopted
Taxing Authority
Millages
%
Miami -Dade County
8.3302
46.13%
Miami -Dade County School Board
7.6120
42.16%
South Florida Water Management District (SFWMD)
0.1459
0.81%
Everglades
0.0506
0.28%
Okeechobee Basin
0.1586
0.88%
Florida Inland Navigation District (FIND)
0.0320
0.18%
City of Aventura
1.7261
9.56%
Total Millage Rate
18.0554
100.00%
1-19
City Commission
Office of the City Manager
Legal *
City Clerk's Office
Finance
Information Technology
Public Safety
Community Development
Community Services
Public Works/Transportation
Arts & Cultural Center*
Charter School **
Total
Comparative Personnel Allocation Summary
10 - Year Presentation
2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17
7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0
5.0 5.0 5.0 4.6 4.6 4.6 3.6 3.6 3.6 3.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
8.0
7.0
7.0
7.0
7.0
6.0
7.0
7.0
7.0
7.0
5.0
5.0
6.0
6.0
6.0
6.0
6.0
6.0
6.0
6.0
119.0
119.0
121.0
120.0
120.0
121.0
121.0
123.0
124.0
125.0
10.0
9.0
9.0
8.4
8.4
8.4
8.4
8.4
9.4
9.0
31.0
28.0
28.0
28.0
27.0
26.0
26.0
26.0
26.0
21.5
-
-
-
-
-
-
-
-
-
6.5
3.0 3.0 3.0 3.0 3.0 4.0 4.0 4.0 4.0 4.0
190.0 185.0 188.0 186.0 185.0 185.0 185.0 187.0 189.0 191.0
* Departmental staff is provided through contractual services.
** Departmental staff is included in Charter School Fund Budget Document.
Contracted City Services
Building Plans Review & Inspections
Road, ROW, Building & Median Maintenance
Park Maintenance
Traffic Engineering
Engineering Services
City Attorney and Legal Services
Recreation Programming & Special Events
Community Center Operations
Solid Waste
Shuttle Bus Service
Charter School teachers & After School Programs
Charter School Transportation and Food Services
Management and employees of the Aventura Arts & Cultural Center
Bike Share Program
1-20
SUMMARY OF
ALL FUNDS
2-1
CITY OF AVENTURA
MMAR
2016/17
OPERATING & CAPITAL OUTLAY
REVENUE PROJECTIONS
APPROVED
CITY
MANAGER
COMMISSION
FUND
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
FUND
2013114
2014115
2015116
2016117
2016117
001
General Fund
$
51,815,613 $
52,998,752
$
53,224,663
$
53,548,115
$ 53,548,115
110
Police Education Fund
17,309
7,407
7,732
6,000
6,000
120
Transportation Fund
3,792,427
4,537,585
5,040,260
2,626,000
2,626,000
180
911 Fund
265,219
169,422
211,542
94,000
94,000
230-290
Debt Service Funds
2,590,870
2,582,187
2,554,905
2,554,681
2,554,681
392
Capital Projects Fund
1,131,010
1,852,414
1,485,274
123,680
123,680
410
Stormwater Utility Fund
861,215
2,309,906
2,878,670
1,241,804
1,241,804
620
Police Off Duty Services Fund
330,244
649,744
470,000
400,000
400,000
Mbtot
60,803,907
65,107,417
65,873,046
60,594,280
60,594,280
Interfund Eliminations
(2,329,685)
(2,222,334)
(2,230,908)
(2,208,101)
(2,208,101
Mtal
$
58,474,222 $
62,885,083
$
63,642,138
$
58,386,179
$ 58,386,179
EXPENDITURES
DEPT)
APPROVED
CITY
MANAGER
COMMISSION
DIV.
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
DEPARTMENT
2013114
2014115
2015116
2016117
2016117
Operating Expenditures:
0101
City Commission
$
117,419 $
120,709
$
142,563
$
144,307
$ 144,307
0501
Office of the City Manager
771,051
777,767
821,742
729,895
729,895
0601
Legal
293,094
374,571
280,000
305,000
305,000
0801
City Clerk's Office
292,714
296,175
330,685
319,568
319,568
1001
Finance
931,562
968,271
1,003,892
1,024,635
1,024,635
1201
Information Technology
794,965
830,876
1,013,438
1,084,598
1,084,598
2001
Public Safety
17,175,754
17,699,323
18,683,569
19,063,269
19,063,269
4001
Community Development
2,462,058
2,419,588
2,401,633
2,571,182
2,571,182
5001
Community Services
6,024,944
6,128,337
6,346,709
2,259,732
2,259,732
6001
Public Works/Transportation
-
-
-
4,752,271
4,752,271
7001
Arts & Cultural Center
690,118
722,334
798,182
782,250
782,250
9001
Non -Departmental
1,336,185
1,263,477
1,481,000
1,526,500
1,526,500
Subtotal
30,889,864
31,601,428
33,303,413
34,563,207
34,563,207
Capital Outlay.
8001
City Commission
-
-
-
-
-
8005
Office of the City Manager
1,768
4,000
4,000
8006
Legal
-
-
-
-
8008
City Clerk's Office
-
2,459
-
-
-
8010
Finance
1,929
1,639
6,000
2,000
2,000
8012
Information Technology
66,999
185,323
583,821
176,000
176,000
8020
Public Safety
1,503,458
1,404,402
1,007,783
888,575
888,575
8040
Community Development
3,855
2,459
94,500
3,500
3,500
8050
Community Services
2,660,016
1,468,083
9,000,508
216,550
216,550
8060
Public Works/Transportation
-
-
-
2,352,200
2,352,200
8069
Charter School
90,639
-
-
30,000
30,000
8070
Arts & Cultural Center
24,876
35,371
31,062
55,400
55,400
8090
Non -Departmental
203,686
1,500
30,000
-
-
8090
CIP Reserve
-
36,503
17,030,146
17,540,066
17,540,066
Subtotal
4,557,226
3,137,739
27,783,820
21,268,291
21,268,291
Non - Departmental:
9001
Transfer to Funds
-
-
-
-
-
9001
Debt Service
2,542,979
2,546,869
2,554,905
2,554,681
2,554,681
Subtotal
2,542,979
2,546,869
2,554,905
2,554,681
2,554,681
Total Expems
$
37,990,069 $
37,286,036
$
63,642,138
$
58,386,179
$ 58,386,179
CITY OF AVENTURA
SUMMARY OF ALL FUNDS
2016117
OPERATING & CAPITAL OUTLAY
)EPT.1 APPROVED CITY MANAGER COMMISSIOP
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY 2013114 2014116 2016116 2016117 201611
100012999 Personal Services
300013999 Contractual Services
400014999 Other Charges/Svcs
600016399 Commodities
640016999 Other Operating Expenses
Subtotal
600016999 Capital Outlay
700017999 Debt Service
800018999 Transfer to Funds
Total Expenditures
COMPARATIVE PERSONNEL SUMMARY
City Commission
Office of the City Manager
Legal
City Clerk's Office
Finance
Information Technology
Public Safety
Community Development
Charter School"
Community Services
Public Works/Transportation
Arts & Cultural Center
Total Full -Time Employees
Total Part -Time Employees
$ 19,607,638 $ 20,619,241 $ 21,612,636 $ 22,036,960 $ 22,036,960
6,219,124
6,329,166
6,606,743
7,296,079
7,296,079
3,897,079
3,787,282
4,383,968
4,464,646
4,464,646
680,812
616,237
693,200
668,800
668,800
486,311
460,612
207,867
208,823
208,823
30,889,864
31,601,428
33,303,413
34,663,207
34,663,207
7.4
7.4
7.0
4.0
4.0
4,667,226
3,137,739
27,783,820
21,268,291
21,268,291
2,642,979
2,646,869
2,664,906
2,664,681
2,664,681
$ 37,990,069 $ 37,286,036 $ 63,642,138 $ 68,386,179 $ 68,386,179
"Included in Charter School Fund Budget Document
2013114 2014116 2016116 2016117
7.0
7.0
7.0
7.0
3.6
3.6
3.6
3.0
2.0
2.0
2.0
2.0
7.0
7.0
7.0
7.0
6.0
6.0
6.0
6.0
121.0
123.0
124.0
126.0
7.4
7.4
7.4
7.0
4.0
4.0
4.0
4.0
14.0
14.0
16.0
10.6
-
-
-
6.6
172.0
174.0
176.0
178.0
13.0
13.0
13.0
13.0
2-3
CITY OF AVENTURA
FUND BALANCE ANALYSIS
GENERAL FUND (001)
$ 880,000
$ 2,002,000
Beginning Balance/Carryover
$ 104,048
$ 45,280 $
Beginning Balance/Carryover
$ 17,625,894 $
17,017,013 $
17,282,791 $
16,405,561 $
16,405,561
Revenues/Sources
34,189,719
35,981,739
35,941,872
37,142,554
37,142,554
Expenditures/Uses
(34,652,229)
(33,165,286)
(36,819,102)
(36,972,204)
(36,972,204
Ending Fund Balance
$ 17,163,384 $
19,833,466 $
16,405,561 $
16,575,911 $
16,575,911
SPECIAL REVENUE FUNDS:
POLICE EDUCATION FUND (110)
Beginning Balance/Carryover $
Revenues/Sources
Expenditures/Uses
STREET MAINTENANCE FUND (120)
9,484 $ 1,120 $ 732 $ - $
7,825 6,287 7,000 6,000
6,189) (6,675) (7,732) (6,000)
1,120 $ 732 $ - $ - $
.0
Beginning Balance/Carryover $ 1,586,617 $ 2,213,480 $ 2,421,260 $ 380,000 $ 380
Revenues/Sources 2,205,810 2,324,105 2,619,000 2,246,000 2,246
Expenditures/Uses (1,578,947) (2,116,325) (5,040,260) (2,626,000) (2,626
Ending Fund Balance $ 2,213,480 $ 2,421,260 $ - $ - $
911 FUND (180)
$ 880,000
$ 2,002,000
Beginning Balance/Carryover
$ 104,048
$ 45,280 $
Revenues/Sources
160,915
123,937
Expenditures/Uses
(219,939)
(111,480)
Ending Fund Balance
$ 45,024
$ 57,737 $
(1,241,804)
DEBT SERVICE FUNDS (230-290)
55,579
$ 1,616,042
Beginning Balance/Carryover
$ 21,505
$ 19,711 $
Revenues/Sources
2,569,365
2,562,476
Expenditures/Uses
(2,542,979)
(2,546,869)
Ending Fund Balance
$ 47,891
$ 35,318 $
57,942 $ - $
153,600 94,000
211,542) (94,000)
7,682 $ - $
2,547,223 2,554,681 2,554,681
2,554,905) (2,554,681) (2,554,681
CAPITAL PROJECTS FUND (392)
Beginning Balance/Carryover $ - $ 1,059,639 $ 1,480,274 $ 118,680 $ 118
Revenues/Sources 1,131,010 792,775 5,000 5,000 5
Expenditures/Uses (232,195) (372,140) (1,485,274) (123,680) (123
Ending Fund Balance $ 898,815 $ 1,480,274 $ - $ - $
STORMWATER UTILITY FUND (410)
Beginning Balance/Carryover $
Revenues/Sources
Expenditures/Uses
Ending Fund Balance $
POLICE OFF DUTY SERVICES FUND (620)
Beginning Balance/Carryover $
Revenues/Sources
Expenditures/Uses
-
$ 880,000
$ 2,002,000
$ -
$
861,215
1,429,906
876,670
1,241,804
1,241
'805,636)
(693,864)
(2,878,670)
(1,241,804)
(1,241
55,579
$ 1,616,042
$ -
$ -
$
330,244
649,744
470,000
400,000
400
'271,640)
(495,731)
(470,000)
(400,000)
(400
58,604
$ 154,013
$ -
$ -
$
AVE��'
FLO-,
GENERAL FUND
2-5
CITY OF AVENTURA
GENERAL FUND - 001
SUMMARY OF BUDGET
2016/17
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
2013/14 2014/15
2015/16
2016/17
2016/17
Current Revenues
$ 34,159,719 $ 35,951,739
35,911,872
$ 37,142,554
$
37,142,554
Transfers
30,000 30,000
30,000
-
-
Carryover
17,625,894 17,017,013
17,282,791
16,405,561
16,405,561
$ 51,815,613 $ 52,998,752
53,224,663
$ 53,548,115
$
53,548,115
EXPENDITURES
DEPT./
APPROVED
CITY MANAGER
COMMISSION
DIV.
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
DEPARTMENT
2013/14 2014/15
2015/16
2016/17
2016/17
Operating Expenditures:
0101
City Commission
$ 117,419 $ 120,709
142,563
$ 144,307
$
144,307
0501
Office of the City Manager
771,051 777,767
821,742
729,895
729,895
0601
Legal
293,094 374,571
280,000
305,000
305,000
0801
City Clerk's Office
292,714 296,175
330,685
319,568
319,568
1001
Finance
931,562 968,271
1,003,892
1,024,635
1,024,635
1201
Information Technology
794,965 830,876
1,013,438
1,084,598
1,084,598
2001
Public Safety
16,697,986 17,115,437
18,068,337
18,563,269
18,563,269
4001
Community Development
2,462,058 2,419,588
2,401,633
2,571,182
2,571,182
5001
Community Services
4,395,109 4,554,245
4,760,648
2,259,732
2,259,732
6001
Public Works/Transportation
- -
-
2,751,942
2,751,942
7001
Arts & Cultural Center
690,118 722,334
798,182
782,250
782,250
9001
Non -Departmental
1,336,185 1,263, 477
1,481,000
1,526,500
1,526,500
Subtotal
28,782,261 29,443,450
31,102,120
32,062,878
32,062,878
Capital Outlay
8005
Office of the City Manager
1,768 -
-
4,000
4,000
8006
Legal
- -
-
-
8008
City Clerk's Office
- 2,459
-
-
-
8010
Finance
1,929 1,639
6,000
2,000
2,000
8012
Information Technology
66,999 185,323
583,821
176,000
176,000
8020
Public Safety
1,503,458 1,158,135
999,691
888,575
888,575
8040
Community Development
3,855 2,459
94,500
3,500
3,500
8050
Community Services
1,673,073 142,616
1,771,000
216,550
216,550
8060
Public Works/Transportation
- -
-
1,325,200
1,325,200
8069
Charter School
90,639 -
-
30,000
30,000
8070
Arts & Cultural Center
24,876 35,371
31,062
55,400
55,400
8090
Non -Departmental
203,686 1,500
30,000
-
-
8090
CIP Reserve
- -
16,405,561
16,575,911
16,575,911
Subtotal
3,570,283 1,529,502
19, 921, 635
19,277,136
19, 277,136
Transfer to Funds
2,299,685 2,192,334
2,200,908
2,208,101
2,208,101
Subtotal
2,299,685 2,192,334
2,200,908
2,208,101
2,208,101
Total
$ 34,652,229 $ 33,165,286
53,224,663
$ 53,548,115
$
53,548,115
2-6
CITY OF AVENTURA
CATEGORY SUMMARY
2016/17
REVENUE PROJECTIONS
APPROVED
CITY MANAGER
COMMISSION
OBJECT
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
CODE
CATEGORY
2013/14
2014/15
2015/16
2016/17
2016/17
310000/319999
Locally Levied Taxes
$ 21,904,878 $
23,101,951
24,010,543
$ 25,249,804
$ 25,249,804
320000/329999
Licenses & Permits
4,563,943
4,450,351
4,485,000
4,721,100
4,721,100
330000/339999
Intergovernmental Revenues
3,354,956
3,507,129
3,416,329
3,644,650
3,644,650
340000/349999
Charges for Services
2,176,251
2,330,753
2,153,000
2,193,000
2,193,000
350000/359999
Fines & Forfeitures
1,904,789
2,274,477
1,642,000
1,054,000
1,054,000
360000/369999
Miscellaneous Revenues
254,902
287,078
205,000
280,000
280,000
380000/389999
Transfer from Funds
30,000
30,000
30,000
-
-
399900/399999
Fund Balance
17,625,894
17,017,013
17,282,791
16,405,561
16,405,561
$ 51,815,613 $
52,998,752
53,224,663
$ 53,548,115
$ 53,548,115
EXPENDITURES
APPROVED
CITY MANAGER
COMMISSION
OBJECT
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
CODE
CATEGORY
2013/14
2014/15
2015/16
2016/17
2016/17
1000/2999
Personal Services
19,335,898
20,023,510
21,042,635
21,635,960
21,635,960
3000/3999
Contractual Services
4,886,613
5,052,388
4,919,682
5,294,750
5,294,750
4000/4999
Other Charges & Services
3,711,084
3,712,988
4,254,968
4,367,333
4,367,333
5000/5399
Commodities
679,605
513,135
690,200
568,800
568,800
5400/5499
Other Operating Expenses
169,061
141,429
194,635
196,035
196,035
Total op
28,782,261
29,443,450
31,102,120
32,062,878
32,062,878
6000/6999
Capital Outlay
3,570,283
1,529,502
19,921,635
19,277,136
19,277,136
8000/8999
Transfer to Funds
2,299,685
2,192,334
2,200,908
2,208,101
2,208,101
$ 34,652,229 $
33,165,286
53,224,663
$ 53,548,115
$ 53,548,115
2-7
CITY OF AVENTURA
-GENERAL FUND -
FUND BALANCE ANALYSIS
2016117
REVENUE PROJECTIONS
APPROVED
CITY MANAGER
COMMISSION
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
CATEGORY
2013114
2014115
2015116
2016117
2016117
Beginning Fund Balance
$ 17,625,894 $
17,017,013
17,282,791
$ 16,405,561
$
16,405,561
Revenues/Sources:
Locally Levied Taxes
Property Taxes
$ 12,791,444 $
13,977,629
14,944,543
$ 16,254,804
$
16,254,804
Section 185 Premium Tax
318,440
310,355
318,000
318,000
318,000
Utility Taxes
5,525,543
5,590,829
5,488,000
5,687,000
5,687,000
Unified Comm. Tax
2,359,286
2,281,655
2,350,000
2,045,000
2,045,000
City Business Tax
910,165
941,483
910,000
945,000
945,000
Subtotal
21,904,878
23,101,951
24,010,543
25,249,804
25,249,804
Licenses & Permits
4,563,943
4,450,351
4,485,000
4,721,100
4,721,100
Intergovernmental Rev.
3,354,956
3,507,129
3,416,329
3,644,650
3,644,650
Charges for Services
2,176,251
2,330,753
2,153,000
2,193,000
2,193,000
Fines & Forfeitures
1,904,789
2,274,477
1,642,000
1,054,000
1,054,000
Miscellaneous
254,902
287,078
205,000
280,000
280,000
Interfund Transfers In
30,000
30,000
30,000
-
-
Subtotal
12,284,841
12,879,788
11,931,329
11,892,750
11,892,750
Total Revenues/Sources
$ 34,189,719 $
35,981,739
35,941,872
$ 37,142,554
$
37,142,554
APPROVED
CITY MANAGER
COMMISSION
OBJECT
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
CODE
CATEGORY
2013/14
2014/15
2015/16
2016/17
2016/17
Expenditures/Uses:
Operating Expenditures
0101
City Commission
$ 117,419 $
120,709
142,563
$ 144,307
$
144,307
0501
Office of the City Manager
771,051
777,767
821,742
729,895
729,895
0601
Legal
293,094
374,571
280,000
305,000
305,000
0801
City Clerk's Office
292,714
296,175
330,685
319,568
319,568
1001
Finance
931,562
968,271
1,003,892
1,024,635
1,024,635
1201
Information Technology
794,965
830,876
1,013,438
1,084,598
1,084,598
2001
Public Safety
16,697, 986
17,115, 437
18,068,337
18,563,269
18,563, 269
4001
Community Development
2,462,058
2,419,588
2,401,633
2,571,182
2,571,182
5001
Community Services
4,395,109
4,554,245
4,760,648
2,259,732
2,259,732
6001
Public Works/Transportation
-
-
-
2,751,942
2,751,942
7001
Arts & Cultural Center
690,118
722,334
798,182
782,250
782,250
9001
Non-Departmental
1,336,185
1,263,477
1,481,000
1,526,500
1,526,500
Total Operating Expenditures
28,782,261
29,443,450
31,102,120
32,062,878
32,062,878
Capital Outlay Expenditures
3,570,283
1,529,502
3,516,074
2,701,225
2,701,225
Interfund Transfers Out
2,299,685
2,192,334
2,200,908
2,208,101
2,208,101
Total Expenditures/Uses
34,652,229
33,165,286
36,819,102
36,972,204
36,972,204
Ending Fund Balance
Designated for
Capital Improvements
17,163,384
19,833,466
16,405,561
16,575,911
16,575,911
2-8
-- I
REVENUE
PROJECTIONS
2-9
CITY OF AVENTURA
GENERAL FUND - 001
REVENUE PROJECTIONS
2016/17
OBJECT
APPROVED CITY
MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14
2014/15
2015/16
2016/17
2016/17
Locally Levied Taxes
3111000
Ad Valorem Taxes -Current
$ 12,669,112 $
13,572,763 $
14,913,874 $
16,236,750
$ 16,236,750
3112000
Ad Valorem Taxes -Delinquent
122,332
404,866
30,669
18,054
18,054
3125200
Section 185 Premium Tax
318,440
310,355
318,000
318,000
318,000
3141000
Utility Tax -Electric
4,572,988
4,453,953
4,532,000
4,532,000
4,532,000
3143000
Utility Tax -Water
926,142
1,102,567
930,000
1,125,000
1,125,000
3144000
Utility Tax -Gas
26,413
34,309
26,000
30,000
30,000
3149000
Unified Communications Tax
2,359,286
2,281,655
2,350,000
2,045,000
2,045,000
3161000
City Business Tax
910,165
941,483
910,000
945,000
945,000
total
21,904,878
23,101,951
24,010,543
25,249,804
25,249,804
Licenses & Permits
3221000
Building Permits
2,194,657
2,000,278
2,000,000
2,250,000
2,250,000
3221500
Radon/Code Comp Admn. Fee
5,881
5,874
6,000
6,000
6,000
3222000
Certificate of Occupancy
57,768
70,122
35,000
50,000
50,000
3231000
Franchise Fee -Electric
1,730,392
1,758,766
1,898,000
1,825,000
1,825,000
3234000
Franchise Fee -Gas
19,823
14,584
19,000
15,000
15,000
3237100
Franchise Fee -Sanitation
469,662
498,785
470,000
500,000
500,000
3238000
Franchise Fee -Towing
69,845
22,532
30,000
45,100
45,100
3291000
Engineering Permits
15,915
79,410
27,000
30,000
30,000
Subtotal
4,563,943
4,450,351
4,485,000
4,721,100
4,721,100
Intergovernmental Revenues
3312100
Bulletproof Vests
4,593
2,909
-
-
-
3312200
Federal Grants
-
-
-
-
-
3312250
COPS Secure Out Schools
-
5,131
-
-
-
3312550
Byrne Grant
4,207
-
7,200
7,200
7,200
3342009
Justice Assistance Grant
10,000
-
-
-
-
3344901
Maintenance Agreement Payment
9,502
12,671
9,679
10,000
10,000
3351200
State Revenue Sharing
587,364
656,351
590,000
718,000
718,000
3351500
Alcoholic Beverage License
18,919
19,993
20,000
20,000
20,000
3351800
Half Cent Sales Tax
2,657,754
2,747,774
2,725,000
2,825,000
2,825,000
3354930
Fuel Tax Refund
15,910
14,922
15,450
15,450
15,450
3382000
County Business Tax
46,707
47,378
49,000
49,000
49,000
Subtotal
3,354,956
3,507,129
3,416,329
3,644,650
3,644,650
Charges For Services
3413000
Certificate of Use Fees
4,165
3,115
5,000
5,000
5,000
3419000
Election Filing Fees
-
-
-
-
-
3419500
Lien Search Fees
108,906
103,422
100,000
100,000
100,000
3421300
Police Services Agreement
820,108
910,942
835,000
850,000
850,000
3425000
Development Review Fees
180,720
235,523
100,000
130,000
130,000
3471000
Rec/Cultural Events
27,814
39,227
26,000
26,000
26,000
3472000
Parks & Recreation Fees
152,698
169,985
150,000
155,000
155,000
3472500
Community Center Fees
155,913
156,128
175,000
175,000
175,000
3474000
Founders Day
30,350
29,335
40,000
30,000
30,000
3475000
Summer Recreation
524,313
514,618
540,000
540,000
540,000
3476001
AACC Fees and Rentals
171,264
168,458
182,000
182,000
182,000
2,176,251
2,330,753
2,153,000
2,193,000
2,193,000
2-10
3611000
3641000
3642000
Fines & Forfeitures
County Court Fines
Code Violation Fines
Intersection Safety Camera Program
324,276
3,066
1,677,469
264,107
2,000
2,018,370
336,000
7,000
1,300,000
260,000
4,000
800,000
260,000
4,000
800,000
Subtot
1,904,789
2,274,477
1,642,000
1,064,000
1,064,000
Misc. Revenues
3611000
Interest Earnings
61,680
128,213
140,000
180,000
180,000
3644200
Sale of Assets
128,907
40,860
26,000
26,000
26,000
3644910
Lost/Abandoned Property
109
10,760
-
-
-
3644920
Evidence
16,766
6,321
-
-
-
3662010
Brick Pavers
300
-
-
-
-
3662020
Honor Roll
10,000
-
-
-
-
3699000
Misc. Revenues
48,140
100,944
40,000
76,000
76,000
Subtotal ;
264,902
287,078
206,000
280,000
280,000
Non -Revenue
3811018
Transfer from 911 Fund
30,000
30,000
30,000
-
-
3999000
Carryover
17,626,894
17,017,013
17,282,791
16,406,661
16,406,661
Subtotal
17,666,894
17,047,013
17,312,791
16,406,661
16,406,661
Total Available General Fund $
61,8169613
$ 6299989762 $
6392249663 $
6396489116 $
6396489116
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 $9,901,694,244. This amount is
8.9% or $806,732,142 higher than last year. The ad valorem millage levy for fiscal year
2016/17 is recommended to be 1.7261, which is the same rate adopted last year. This will
generate $16,236,750 compared to last year's amount of $14,913,874. This represents the
twenty-first year without an increase.
City Tax Rate History:
1995/96 to 2006/07 — 2.2270
2007/08 to present — 1.7261
Ad Valorem Taxes - Current
$20,000,000
$15,000,000
$10,000,000
$5,000,000
3112000 Ad Valorem Taxes Delinquent — This revenue source is derived by those
taxpayers who do not pay their taxes by March 31 of any given year. On average the total
revenue received in this category is minimal when compared to the total Ad Valorem taxes
collected.
$800,000
$600,000
$400,000
$200,000
Ad Valorem Taxes - Delinquent
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` _ r
$4,000,000
$ 3,000,000
$2000000
$1,000,000
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3143000 Utility Tax -Water — Section 166.231(1) (A), Florida Statutes, authorizes a City to
collect Public Service or Utility Taxes. Miami -Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on water. The City
enacted Ordinance 96-03 which mirrored the County's utility tax levies. The projection is
based on actual collections for the past two fiscal years.
Utility Tax - Water
$1,150,000
$1,050,000
$950,000
$850,000
$750,000
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3144000 Utility Tax -Gas — Section 166.231(1) (A), Florida Statutes, authorizes a City to
collect Public Service or Utility Taxes. Miami -Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on gas and oil. The
City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The projection
is based on actual collections for the past two fiscal years.
Utility Tax - Gas
$50,000
$40,000
$30,000
$20,000
$10,000
$-
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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 0.1
$2,000,000
$1,000,000
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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 2015/16 fiscal year.
City Business Tax
$1,000,000
$800,000
$ 600,000
$400,000
$200 , 000
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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
2015/16 fiscal year and anticipated building activity.
Building Permits
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
5-
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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 2015/16
fiscal year.
Franchise Fee -Electric
$3,500,000 Z
$3,000,000
$2,500,000
$2,000,000
$1, 500,000
$1,000000
$500"000
0
$_ ."TT
x
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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
$50,000
$40,000
$30,000
$20,000
$10,000
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
$430,000
$380,000
PNImay ti°tiy\y� \y� �\yk ti°tib\y� ti°tip\y� ti°tio\y�
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 2015/16 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
$800,000 _
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
ti°°�\y° ti°ti°\yy ti°tiy\y� ti°ti�\y� \yb ti°tib\y� ti°tiy\y6 ti°ti°\y^
3351500 Alcoholic Beverage License — Various alcoholic beverage license taxes are levied
on manufacturers, distributors, vendors and sales agents of alcoholic beverages in the
State. The tax is collected by the State and distributed back to the City. The City's share is
approximately 38% of the proceeds of the tax collected within the City.
3351800 Half Cent Sales Tax — This revenue source represents one half of the revenue
generated by the additional 1 % sales tax which is distributed to counties and cities based
on a per capita formula. The amount budgeted is based on actual collections for the current
fiscal year which includes an increase compared to the prior year.
Half Cent Sales Tax
$3,000,000
$2,000,000
$1,000,000
411
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 _
$ 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.
2-17
FINES & FORFEITURES
3511000 County Court Fines — The City receives a portion of the revenues resulting from
traffic enforcement activities within its corporate limits. The projection is based on actual
revenues for the period.
3541000 Code Violation Fines — Revenues in this category are generated when the owner
of property within the City's corporate limits violates a City code.
3542000 Intersection Safety Camera Program — Revenues generated from the Traffic
Safety Camera Program. Projection is based on historical data.
MISC. REVENUES
3611000 Interest Earnings — Investment practices are maintained to allow for 100% of
available funds to be invested at all times. Determining factors in forecasting revenue for
this line item are the anticipated interest rate and pooled dollars available for investment.
3699000 Miscellaneous Revenues — Any other revenues not otherwise classified.
NON — REVENUE
3999000 Carryover — This amount is derived by a comparison of all of the anticipated
revenues for the current period to all of the anticipated expenditures for the current period.
The amount budgeted represents the total needed to fund anticipated future capital projects
and to balance the revenues with projected expenditures.
2-18
CITY
COMMISSION
2-19
CITY OF AVENTURA
CITY COMMISSION
2016/17
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
2013/14 2014/16
2016/16
2016/17
2016/17
1000/2999
Personal Services
$ 62,869 $ 63,041 $
62,660
$ 62,660
$ 62,660
3000/3999
Contractual Services
- -
-
-
-
4000/4999
Other Charges & Services
39,879 41,076
66,413
68,107
68,107
6000/6399
Commodities
1,746 3,407
3,600
3,600
3,600
6400/6499
Other Operating Expenses
12,926 13,186
20,000
20,060
20,060
$ 117,419 $ 120,709 $
142,663
$ 144,307
$ 144,307
PERSONNEL ALLOCATION SUMMARY
Position No
Position Title
2013/14
2014/16
2016/16
2016/17
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
0406
Commissioner
1.0
1.0
1.0
1.0
0406
Commissioner
1.0
1.0
1.0
1.0
Total
7.0
7.0
7.0
7.0
2-20
CITY OF AVENTURA
CITY COMMISSION
2016/17
BUDGETARY ACCOUNT SUMMARY
001-0101-511
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2013/14 2014/15 2015/16 2016/17 2016/17
OTHER OPERATING EXPENSES
PERSONAL SERVICES
5410 Subscriptions & Memberships
1210
Commission Salaries $
55,321 $
55,321 $
55,000 $
55,000 $
55,000
2101
FICA
7,309
7,397
7,452
7,452
7,452
2401
Workers' Compensation
239
323
198
198
198
20,050
Subtotal
62,869
63,041
62,650
62,650
62,650
144,307
OTHER CHARGES & SERVICES
4030
Legislative Expenses
39,879
41,075
56,413
58,107
58,107
39,879
41,075
56,413
58,107
58,107
COMMODITIES
5101
Office Supplies
30
-
300
300
300
5290
Other Operating supplies
1,715
3,407
3,200
3,200
3,200
Subtotal
1,745
3,407
3,500
3,500
3,500
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships
7,311
8,824
9,500
9,550
9,550
5420 Conferences & Seminars
4,615
3,362
9,500
9,500
9,500
5981 Krop High School Scholarship
1,000
1,000
1,000
1,000
1,000
Subtotal
12,926
13,186
20,000
20,050
20,050
Total City Commission
117,419 $
120,709 $
142,563 $
144,307 $
144,307
2-21
CITY COMMISSION
BUDGET JUSTIFICATIONS
4030 Legislative Expenses — This account represents the $8,301 established per
Commissioner to offset expenses incurred in the performance of their official duties.
5410 Subscriptions & Memberships — The following memberships are included for funding:
Florida League of Cities
National League of Cities
Miscellaneous Seminars
5420 Conferences & Seminars — Funding for this purpose is essential in order to keep
informed of changing and new developments in local government.
Florida League of Cities
National League of Cities
Miscellaneous Seminars
5981 Krop High School Scholarship — Annually the City Commission establishes this
scholarship for Aventura students who are seniors attending Krop High School to offset
College expenses.
2-22
• 11 s r
f_
r
e
OFFICE OF THE
CITY MANAGER
2-23
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2016/17
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 2013/14 2014/15
2015/16 2016/17
2016/17
1000/2999
Personal Services $ 661,774 $ 670,894 $
679,842 $ 587,995 $
587,995
3000/3999
Contractual Services 50,488 52,500
52,500 52,500
52,500
4000/4999
Other Charges & Services 49,076 44,897
75,700 75,700
75,700
5000/5399
Commodities 2,962 2,219
4,500 4,500
4,500
5400/5499
Other Operating Expenses 6,751 7,257
9,200 9,200
9,200
Total operating expenses $ 771,051 $ 777,767 $
821,742 $ 729,895 $
729,895
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title 2013/14
2014/15 2015/16
2016/17
0101
City Manager 1.0
1.0 1.0
1.0
4701
Capital Projects Manager/Code Enforcement Offic( 0.6
0.6 0.6
-
0201
Secretary to City Manager 1.0
1.0 1.0
1.0
0801
Receptionist/Inform. Clerk 1.0
1.0 1.0
1.0
Total 3.6
3.6 3.6
3.0
2-24
Office of the City Manager
Organization Chart
City Manager
City Manager's
Secretary
Receptionist/
Information Clerk
2-25
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2016/17
OBJECTIVES
1. Provide completed reports and recommendations on a timely basis
upon which the City
Commission can make policy decisions.
2. Prepare and submit budget to the City Commission by July 10th of each
year.
3. Oversee customer service functions by all Departments to ensure
timely response or
resolution of citizen requests.
4. Coordinate, control and monitor the activities of all City Departments and operations.
5. Interact with community organizations and associations to increase
public awareness of
City's various programs, facilities and services.
6. Update 5 -year Capital Improvement Program document and submit to
the City Commission
by June of each year.
7. Effectively administer the budget priorities and goals established by the
City Commission.
8. Perform the functions of Director of Emergency Management to provide
for an effective
emergency response capability for all City operations.
9. Coordinate and oversee the City's Charter School operations.
10. Prepare Charter School budget.
11. Oversee and coordinate capital projects.
12. Issue newsletters and annual report to the public.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2013/14 2014/15
2015/16 2016/17
Citizen Requests & Inquires 28 30
25 25
Commission Requests 10 15
15 15
Community Meetings Attended 15 15
15 15
Agenda Back up Items Prepared 83 65
65 65
No. of Newsletters & Reports Issued 6 6
6 6
Annual Budget & CI P Prepared 2 2
2 2
School Budget 1 1
1 1
City Manager Briefing Reports 12 12
12 12
Capital Projects Oversight 13 12
12 12
Capital Projects Completed 13 12
12 12
School Advisory Committee Meeting 5 5
5 5
2-26
PERSONAL SERVICES
1201
Employee Salaries
2101
FICA
2201
Pension
2301
Health, Life & Disability
2401
Workers' Compensation
79,080
Subtotal
81,572
CONTRACTUAL SERVICES
3170
Lobbyist Services
85,090
SuhM�
60,329
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
4040
Administrative Expenses
4041
Car Allowance
4101
Communication Services
4701
Printing & Binding
4710
Printing/Newsletter
1,000
Subtotal A
1,000
COMMODITIES
5101
Office Supplies
5290
Other Operating Supplies
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
5420
Conferences & Seminars
5901
Contingency
Subtotal
Total City Manager
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2016/17
BUDGETARY ACCOUNT SUMMARY
001-0501-512
$ 473,565 $
475,137 $
480,190 $
421,687 $
421,687
25,446
25,836
36,735
32,259
32,259
79,080
80,995
81,572
72,202
72,202
80,495
85,090
74,962
60,329
60,329
3,188
3,836
6,383
1,518
1,518
661,774
670,894
679,842
587,995
587,995
50,488 52,500 52,500 52,500 52,500
50,488 52,500 52,500 52,500 52,500
391
356
3,500
3,500
3,500
-
-
600
600
600
11,400
11,400
11,400
11,400
11,400
1,692
1,416
2,200
2,200
2,200
2,281
678
3,000
3,000
3,000
33.312
31.047
55.000
55.000
55.000
2,497
2,219
4,000
4,000
4,000
465
-
500
500
500
2,962
2,219
4,500
4,500
4,500
6,162
6,428
6,200
6,200
6,200
589
829
2,000
2,000
2,000
-
-
1,000
1,000
1,000
6,751
7,257
9,200
9,200
9,200
$ 771,051 $ 777,767 $ 821,742 $ 729,895 $ 729,895 II
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
Tmo
•
LEGAL
2-29
CITY OF AVENTURA
LEGAL
2016/17
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 2013/14 2014/15 2015/16 2016/17 2016/17
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services 293,094 374,571 275,000 300,000 300,000
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5499 Other Operating Expenses - - 5,000 5,000 5,000
$ 293,094 $ 374,571 $ 280,000 $ 305,000 $ 305,000
OBJECTIVES
1. Ensure that the various rules, laws and requirements of state, local and federal governments are
understood and followed by the City.
2. Review and preparation of contracts, ordinances and resolutions.
3. Represent the City in litigation matters.
4. Provide legal support services to the City Commission, staff and City Boards.
PERFORMANCE WORKLOAD INDICATORS
1. Positive compliance with all rules and regulations.
2. Number of documents prepared.
3. Litigation is avoided or concluded to the City's satisfaction.
4. Number of meetings attended.
2-30
CITY OF AVENTURA
LEGAL
2016/17
BUDGETARY ACCOUNT SUMMARY
001-0601-514
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2013/14 2014/15 2015/16 2016/17 2016/17
CONTRACTUAL SERVICES
3120 Prof. Services - Legal $ 293,094 $ 374,571 $
275,000
$ 300,000 $
300,000
3301 Court Costs & Fees - -
-
-
-
293,094 374,571
275,000
300,000
300,000
OTHER OPERATING EXPENSES
5901 Contingency - -
5,000
5,000
5,000
- -
5,000
5,000
5,000
Legal $ 293,094 $ 374,571 $
280,000
$ 305,000 $
305,000
BUDGET JUSTIFICATIONS
3120 Professional Services Legal — Represents the estimated cost of maintaining the contracted
City Attorney arrangement with the firm of Weiss Serota Helfman Cole & Bierman,
P.A., to
perform legal services required by the City Commission
and City
Manager. The
firm has
requested a 3% increase in the hourly rate from $197 to $203.
2-31
ff�N��. off
ff � FF
f� Ff
Nlf i •/
CITY CLERK'S
OFFICE
2-32
CITY OF AVENTURA
CITY CLERK'S OFFICE
2016/17
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 2013/14 2014/15 2015/16 2016/17 2016/17
1000/2999
Personal Services $ 251,286 $ 252,007 $ 234,985 $ 241,868 $ 241,868
3000/3999
Contractual Services - - - - -
4000/4999
Other Charges & Services 36,277 40,808 88,400 70,400 70,400
5000/5399
Commodities 3,398 2,138 4,000 4,000 4,000
5400/5499
Other Operating Expenses 1,753 1,222 3,300 3,300 3,300
$ 292,714 $ 296,175 $ 330,685 $ 319,568 $ 319,568
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title 2013/14 2014/15 2015/16 2016/17
0501
City Clerk 1.0 1.0 1.0 1.0
3005
Executive Assistant to City Clerk 1.0 1.0 1.0 1.0
Total 2.0 2.0 2.0 2.0
IL
2-33
City Clerk's Office
City Clerk
Executive Asst to
City Clerk
2-34
CITY OF AVENTURA
CITY CLERK'S OFFICE
2016/17
OBJECTIVES
1.
To maintain accurate minutes of the proceedings of the City Commission, Advisory Boards and
other Committees of the City.
2.
To publish and post public notices as required by law.
3.
To maintain custody of City records and promulgate procedures for the orderly management,
maintenance, retention, imaging and destruction of said records.
4.
To provide clerical support to City Commissioners, including mail, correspondence, travel and
conference registration, preparation of proclamations and certificates.
5.
To administer the publication, maintenance and distribution of the Code Book and supplements.
6.
To conduct municipal elections in accordance with City, County and State laws.
7.
To establish and coordinate the City's records management program in compliance with state law.
8.
To effect legal advertising to fulfill statutory requirements of local and state law.
9.
To prepare and provide for distribution of agenda packages to Commission, staff, citizens and
provide for placement of same on the City's website and prepare and distribute recaps of
Commission meetings.
10.
To schedule Code Enforcement Hearings and provide clerical support to Special Master.
11.
To fulfill information and public records requests within 72 hours.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATED
2013/14 2014/15 2015/16 2016/17
No.
of Sets of Minutes Prepared 38 37 34 34
No.
of Public Notices Prepared 39 29 35 17
No.
of Legal Advertisements Published 21 21 20 25
No.
of Ordinances Drafted 9 11 7 13
No.
of Resolutions Drafted 33 68 40 60
No.
of Lien Requests Responded To 1,858 2,049 1,750 1,750
No.
of Welcome Letters Prepared 449 220 340 200
No.
of Agenda Packages Prepared/Distributed 33 28 27 26
No.
of Agenda Recaps Prepared/Distributed 14 16 13 15
No.
of Proclamations Issued 10 24 18 17
2-35
CITY OF AVENTURA
CITY CLERK'S OFFICE
2016/17
BUDGETARY ACCOUNT SUMMARY
001-0801-519
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2013/14 2014/15 2015/16 2016/17 2016/17
2-36
PERSONAL SERVICES
1201
Employee Salaries
$ 193,949 $
186,900 $
170,685 $
175,806 $
175,806
1401
Overti me
796
1,090
800
800
800
2101
FICA
13,833
12,353
13,057
13,449
13,449
2201
Pension
23,757
27,011
25,062
25,814
25,814
2301
Health, Life & Disability
18,382
24,002
24,767
25,366
25,366
2401
Workers' Compensation
569
651
614
633
633
4911
Subtotal
251,286
252,007
234,985
241,868
241,868
2-36
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
598
-
3,000
3,000
3,000
4041
Car Allowance
6,000
6,427
6,000
6,000
6,000
4101
Telephone
600
871
900
900
900
4701
Printing & Binding
297
1,111
3,000
3,000
3,000
4730
Records Retention
1,094
256
4,000
4,000
4,000
4740
Ordinance Codification
3,853
2,083
3,500
3,500
3,500
4911
Legal Advertising
27,085
7,785
25,000
25,000
25,000
4915
Election Expenses
(3,250)
22,275
43,000
25,000
25,000
Subtotal
36,277
40,808
88,400
70,400
70,400
COMMODITIES
5101
Office Supplies
2,734
1,966
3,200
3,200
3,200
5290
Other Operating Supplies
664
172
800
800
800
Subtotal
3,398
2,138
4,000
4,000
4,000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
1,148
1,022
1,300
1,300
1,300
5420
Conferences & Seminars
605
200
2,000
2,000
2,000
Subtotal -
1,753
1,222
3,300
3,300
3,300
Total City Clerk $
292,714 $
296,175 $
330,685 $
319,568 $
319,568
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
FINANCE
2-38
CITY OF AVENTURA
FINANCE
2016/17
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
2013/14 2014/16
2016/16
2016/17
2016/17
1000/2999
Personal Services
$ 837,136 $ 868,648 $
887,427 $
910,670 $
910,670
3000/3999
Contractual Services
66,066 69,644
67,000
66,600
66,600
4000/4999
Other Charges & Services
23,719 27,488
37,940
37,440
37,440
6000/6399
Commodities
7,131 6,011
10,100
8,700
8,700
6400/6499
Other Operating Expenses
7,620 7,680
11,426
11,426
11,426
Total Operating Expenses
$ 931,662 $ 968,271 $
1,003,892 $
1,024,636 $
1,024,636
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title
2013/14
2014/16
2016/16
2016/17
1001
Finance Director
1.0
1.0
1.0
1.0
1601
Controller
1.0
1.0
1.0
1.0
13701
Human Resources Manager
1.0
1.0
1.0
1.0
1301
Purchasing Agent
1.0
1.0
1.0
1.0
1201-1202
Accountant
2.0
2.0
2.0
2.0
3601
Customer Service Rep. II
1.0
1.0
1.0
1.0
Total
7.0
7.0
7.0
7.0
2-39
Finance Department
Controller
OEM=
2 Accountants
Customer Service
Representative 11
Organization Chart
Finance
Director
Risk Management
Purchasing
Purchasing Agent
2-40
Human Resources
--1
Human Resources
Manager
CITY OF AVENTURA
FINANCE
2016/17
OBJECTIVES
1. Invest idle funds in accordance with the City's Investment Policy 100% of the time.
2. Issue Comprehensive Annual Financial Report (CAFR) by March 31 of each year.
3. Obtain Government Finance Officers Association's Certificate of Achievement for
Excellence in Financial Reporting for CAFR each year.
4. Produce/distribute quarterly financial monitoring reports within 30 days of quarter -end.
5. Annually review adequacy of purchasing procedures.
6. Issue purchase orders within two (2) business days of approval.
7. Process all invoices within ten (10) business days of approval.
8. Process bi-weekly payroll/related reports in a timely and accurate manner.
9. Annually review adequacy of insurance coverage.
10. Maintain effective personnel system to allow for timely recruitment and hiring of
employees
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2013/14 2014/15 2015/16 2016/17
% of idle funds invested in accordance
with policy 100% 100% 100%
100%
Number of CAFRs issued prior to 3/31 1 1 1
1
Number of GFOA Certificate of
Achievements 1 1 1
1
Number of quarterly reports produced
timely 4 4 4
4
Annually review purchasing procedures 1 1 1
1
• of purchase orders issued within 2 days 98% 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 9 5 9
6
Number of New Hires — Part-time 8 11 9
9
2-41
CITY OF AVENTURA
FINANCE
2016/17
BUDGETARY ACCOUNT SUMMARY
001-1001-513
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013114
2014115
2015116
2016117
2016117
PERSONAL SERVICES
1201
Employee Salaries
$ 591,181 $
607,201 $
617,849 $
636,385
$ 636,385
2101
FICA
40,691
41,741
47,265
48,683
48,683
2201
Pension
82,181
84,763
89,341
92,021
92,021
2301
Health, Life & Disability
121,363
132,789
130,748
131,190
131,190
2401
Workers' Compensation
1,720
2,054
2,224
2,291
2,291
Subtota
837,136
868,548
887,427
910,570
910,570
CONTRACTUAL SERVICES
3180
Medical Exams - New Employees
1,565
490
3,000
2,500
2,500
3190
Prof. Services
2,691
2,854
5,000
5,000
5,000
3201
Prof. Services -Auditor
51,800
56,300
49,000
49,000
49,000
Subtotal
56,056
59,644
57,000
56,500
56,500
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
4,677
6,034
7,500
7,500
7,500
4101
Communication Services
1,440
1,440
1,440
1,440
1,440
4610
R&M - Vehicles
488
639
1,500
1,000
1,000
4650
R&M- Office Equipment
125
-
5,500
5,500
5,500
4701
Printing & Binding
2,951
3,491
4,000
4,000
4,000
4910
Advertising
13,825
15,755
17,500
17,500
17,500
4990
Other Current Charges
213
129
500
500
500
Subto a
23,719
27,488
37,940
37,440
37,440
COMMODITIES
5101
Office Supplies
3,558
2,938
5,000
5,000
5,000
5120
Computer Operating Supplies
1,000
375
1,000
1,000
1,000
5220
Gas & Oil
2,567
1,556
3,800
2,400
2,400
5290
Other Operating Supplies
6
142
300
300
300
Subtota
7,131
5,011
10,100
8,700
8,700
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
3,570
3,214
3,925
3,925
3,925
5420
Conferences & Seminars
3,638
4,366
5,500
5,500
5,500
5450
Training
312
-
1,500
1,500
1,500
5901
Contingency
-
-
500
500
500
Subtotal
7,520
7,580
11,425
11,425
11,425
Total Finance
$ 931,562 $
968,271 $
1,003,892 $
1,024,635
$ 1,024,635
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
Government Finance Officers Association
HR Florida Conference & Expo
National Institute of Governmental Procurement
Society for Human Resource Management National Conference
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
� r.r
ll
INFORMATION
TECHNOLOGY
2-45
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2016/17
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,
social media,
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
2013/14 2014/15
2015/16
2016/17
2016/17
1000/2999 Personal Services
$ 601,271 $ 617,741 $
729,713
$ 774,613
$ 774,613
3000/3999 Contractual Services
5,252 9,884
10,000
10,000
10,000
4000/4999 Other Charges & Services
169,122 185,883
242,165
267,325
267,325
5000/5399 Commodities
14,758 10,936
18,000
18,000
18,000
5400/5499 Other Operating Expenses
4,562 6,432
13,560
14,660
14,660
Total Operating Expenses
$ 794,965 $ 830,876 $
1,013,438
$ 1,084,598
$ 1,084,598
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title
2013/14
2014/15
2015/16
2016/17
9201 Information Technology Director
1.0
1.0
1.0
1.0
00141 Operations Manager
-
-
-
1.0
8701-8702 Network Administrator II
1.0
1.0
1.0
1.0
1402 Network Administrator 1
1.0
1.0
1.0
1.0
13201 Commun Tech Project Specialist
1.0
1.0
1.0
1.0
1 3601-1 3602 Support/Project Specialist
2.0
2.0
2.0
1.0
Total
6.0
6.0
6.0
6.0
2-46
Information Technology Department
Organization Chart
Information
Technology Director
Operations
Manager
Network
Administrator (2)
Support/ Project
Specialist (1)
2-47
Communications
Tech Project
Specialist (1)
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2016/17
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 by keeping information accurate and
current and by varying programming.
11. Create, produce and coordinate the distribution of the City's periodical publications including
newsletters and annual report.
12. Provide training on computer applications and computer related topics.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATED
2013/14 2014/15 2015/16 2016/17
• of time computer network is operational 99 99 99 99
• of time www.cityofaventura.com is available 99 99 99 99
• of time www.aventuracharter.org is available 99 99 99 99
Number of workstations supported 776 725 840 930
Number of physical servers supported 12 16 20 20
Number of virtual servers supported 35 36 33 32
Number of help desk support cases 3,740 4,017 4,000 4,000
Number of City periodical publications
coordinated 4 4 4 4
Number of training sessions held 4 4 4 4
2-48
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2016/17
BUDGETARY ACCOUNT SUMMARY
001-1201-513
2-49
PERSONAL SERVICES
1201
Employee Salaries $
422,781 $
433,183 $
505,611 $
548,479 $
548,479
2101
FICA
30,024
30,806
38,679
41,959
41,959
2201
Pension
58,433
60,184
72,330
78,378
78,378
2301
Health, Life & Disability
88,815
92,090
111,278
103,828
103,828
2401
Workers' Compensation
1,218
1,478
1,815
1,969
1,969
Subtotal
601,271
617,741
729,713
774,613
774,613
CONTRACTUAL SERVICES
3190
Other Prof. Services
5,252
9,884
10,000
10,000
10,000
5,252
9,884
10,000
10,000
10,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
1,608
2,666
5,300
6,400
6,400
4041
Car Allowance
6,000
6,000
6,000
6,000
6,000
4101
Communication Services
6,909
5,762
7,660
8,380
8,380
4650
R&M- Office Equipment
132,905
147,846
194,245
217,585
217,585
4701
Printing & Binding
123
430
500
500
500
4851
Web Page Maintenance
6,598
6,724
9,260
9,260
9,260
4852
Email Hosting Services
14,979
16,466
19,200
19,200
19,200
Subtotal
169,122
185,883
242,165
267,325
267,325
COMMODITIES
5101
Office Supplies
1,288
1,619
3,000
3,000
3,000
5120
Computer Operating Supplies
13,470
9,317
15,000
15,000
15,000
14,768
10,936
18,000
18,000
18,000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
2,049
2,668
2,460
3,560
3,560
5420
Conferences & Seminars
1,153
1,224
3,100
3,100
3,100
5450
Training
1,360
2,650
8,000
8,000
8,000
Subtotal
4,562
6,432
13,560
14,660
14,660
Total Information Technology $
794,965 $
830,876 $
1,013,438 $
1,084,598 $
1,084,598
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
Sungard User Training
Educational technology Conference
Government Communicators
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 Government Information Systems Association
Sungard User Training Conferences
Educational technology Conferences
Government Communicators 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
2016/17
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
2013/14 2014/16
2016/16
2016/17
2016/17
1000/2999
Personal Services $
14,763,836 $ 16,300,673 $ 16,107,837 $
16,606,268
$ 16,606,268
3000/3999
Contractual Services
676,744 760,829
688,600
741,000
741,000
4000/4999
Other Charges & Services
621,491 672,189
736,600
797,611
797,611
6000/6399
Commodities
601,408 437,948
687,600
469,600
469,600
6400/6499
Other Operating Expenses
36,607 63,898
49,000
60,000
60,000
s $
16,697,986 $ 17,116,437 $ 18,068,337 $
18,663,269
$ 18,663,269
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title
2013/14
2014/16
2016/16
2016/17
0901
Police Chief
1.0
1.0
1.0
1.0
9401-9402
Majors
2.0
2.0
2.0
3.0
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
7.0
7.0
2001-2060
Police Officers
67.0
69.0
68.0
68.0
6201
Crime Prev Coordinator
1.0
1.0
1.0
1.0
3701
Crime Analyst
1.0
1.0
1.0
1.0
6601
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
1.0
1601
911 Manager
1.0
1.0
1.0
1.0
1 3001-1 3003
Communication Supervisor
3.0
3.0
3.0
3.0
1 2901-1 2906
Communication Officer III
6.0
6.0
6.0
7.0
6701-6706
Communication Officer II
6.0
6.0
6.0
6.0
2701-2704
Communication Officer
2.0
1.0
1.0
-
8601-8602
Administrative Asst. III
2.0
2.0
2.0
2.0
1 3601-1 3602
Personnel & Training Specialist
2.0
2.0
2.0
2.0
7601
Fleet Manager/Quartermaster
1.0
1.0
1.0
1.0
13801
Emergency Vehicle Technician
-
1.0
1.0
1.0
9301
Fleet Maintenance Worker
2.0
1.0
1.0
1.0
Total
121.0
123.0
124.0
126.0
IL--
2-53
2016/17
Organization Chart
Internal Affairs 1 II Chief of Police
Administrative Operations Specialized Services
Services 2 Major Major
Commander 2 Captains Captain
Captain �i
1 Sergeant
6 Patrol Sergeants
1 911 Manager
34 Patrol Officers
16 Comm. Officers/Supervisors
1 Records Supervisor
2 Mall Sergeant
2 Records Clerks
11 Mall Officers
1 Data Entry Clerk
4 PSA's
1 Sergeant Traffic
1 Officer
5 Traffic Officers
1 Fleet Mgr/Quartermaster
1 Marine Patrol
1 Fleet Maintenance Worker
1 School Resource Officers
Emergency Vehicle
1 CSU Sergeant
Technician
5 CSU Officers
2 Personnel/ Training
1 Admin Assistant
Public Records Specialist
2-54
1 Sergeants
8 Detectives
Crime Scene/Property Supervisor
1 Crime Scene Technicians
1 Crime Prevention Specialist
1 Admin. Assistant
CITY OF AVENTURA
POLICE
2016/17
OBJECTIVES
1. 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. Currently in the process of
transitioning to the OSSI system for field reporting and other functions.
2. 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.
3. Continue and complete the implementation of the in car video system.
4. Maintain service levels provided to the public by all Divisions within the agency.
5. Maintain a partnership with the community through Crime Prevention and police
services.
6. Work with residents, businesses, organizations and associations to solve problems.
7. Participate in community programs and community involvement activities.
8. Conduct community presentations with an emphasis on safety for children and senior
citizens.
9. Conduct customer service surveys of residents, businesses and victims of crimes.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2013/14 2014/15 2015/16 2016/17
Man-hours Assigned to traffic flow
Issues 18,750 19,000 19,300 19,300
Progress Toward National Re-
accreditation 33% 100% 33% 33%
Personnel Hired 4 5 6 6
Community Programs 38 42 44 45
Community Presentations 52 60 60 60
Community Involvement Activities 40 42 40 41
Man hours Assigned to School
Resources 2,400 2,400 2,400 2,400
Calls for Service 28,682 14,570* 16,000* 16,500*
Arrests 1,937 1,705 1,750 1,800
Accidents 2,134 2,141 2,194 2,200
Traffic Citations 18,960 15,924 16,702 17,000
Parking Citations Issued 1,498 1,295 1,000 1,000
Part 1 Crimes Reported 2,210 2,273 2,275 2,300
Customer Service Surveys 1,000 1,000 1,000 1,000
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
2016/17
BUDGETARY ACCOUNT SUMMARY
001-2001-521
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14
2014/15
2015/16
2016/17
2016/17
PERSONAL SERVICES
1201
Employee Salaries
$ 8,952,437 $
9,263,107 $
9,738,536
$ 10,004,492
10,004,492
1390
Court Time
118,861
111,371
114,000
120,000
120,000
1401
Overtime
691,807
680,387
750,000
750,000
750,000
1410
Holiday Pay
152,568
147,853
150,000
150,000
150,000
1501
Police Incentive Pay
70,000
71,500
71,560
74,400
74,400
2101
FICA
727,194
763,877
763,669
784,232
784,232
2201
Pension
2,093,314
2,130,740
2,188,397
2,242,824
2,242,824
2301
Health, Life & Disability
1,700,357
1,813,043
1,877,264
1,913,166
1,913,166
2401
Workers' Compensation
257,298
318,695
454,411
466,144
466,144
Su btot
14,763,836
15,300,573
16,107, 837
16,505,258
16,505,258
CONTRACTUAL SERVICES
3170
Temporary Staff
-
-
-
-
3180
Medical Exams
4,492
7,725
3,500
6,000
6,000
3190
Prof. Services - Traffic Safety Prc
665,699
727,729
550,000
700,000
700,000
3192
Prof. Services
5,553
15,375
35,000
35,000
35,000
Subtotal
675,744
750,829
588,500
741,000
741,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
12,027
13,161
15,000
15,000
15,000
4040
Administrative Expenses
10,124
5,956
10,000
10,000
10,000
4042
Recruiting & Hiring Expense
933
2,220
2,000
8,000
8,000
4043
CALEA Accreditation
6,008
12,920
6,000
13,000
13,000
4050
Investigative Expense
14,503
12,027
15,000
15,000
15,000
4101
Communication Services
92,276
91,882
110,000
153,011
153,011
4201
Postage
3,967
3,477
4,000
4,000
4,000
4420
Leased Equipment
63,870
74,923
72,000
60,000
60,000
4440
Copy Machine Costs
1,980
2,495
3,000
3,000
3,000
4610
R&M- Vehicles
109,096
71,393
115,000
90,000
90,000
4645
R&M- Equipment
190,502
163,742
250,000
293,000
293,000
4650
R&M- Office Equipment
111,479
115,501
130,000
130,000
130,000
4701
Printing & Binding
4,726
2,492
3,500
3,500
3,500
Subtotal
621,491
572,189
735,500
797,511
797,511
COMMODITIES
5101
Office Supplies
9,018
11,072
14,000
14,000
14,000
5115
Byrne Grant Match
14,155
5,131
10,000
10,000
10,000
5120
Computer Operating Supplies
14,357
15,135
15,000
12,000
12,000
5220
Gas & Oil
361,664
245,473
340,000
225,000
225,000
5240
Uniforms
32,644
26,055
35,000
35,000
35,000
5245
Uniform Allowance
69,905
71,450
70,000
70,000
70,000
5266
Photography
431
600
500
500
500
5270
Ammunition
36,486
13,356
40,000
40,000
40,000
5290
Operating Supplies
62,748
49,676
63,000
63,000
63,000
Subtotal
601,408
437,948
587,500
469,500
469,500
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
4,207
5,548
6,000
7,000
7,000
5430
Educational Assistance
3,516
8,740
8,000
8,000
8,000
5450
Training
27,784
39,610
35,000
35,000
35,000
Subtotal
35,507
53,898
49,000
50,000
50,000
Total Public Safety
$ 16,697,986 $
17,115,437 $
18,068,337
$ 18,563,269
$ 18,563,269
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.
4001 Travel & Per Diem - Used to pay for travel and other expenses associated with
employees on city business.
4040 Administrative Expenses — Awards, employee plaques and other 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 and transcription of taped
statements.
4101 Communication Services — Costs for mobile phones, cellular lines for data
transmission, vehicle GPS, computer system communications and other communication
devices. Costs formally paid from the E911 Fund to ATT for selective routing of 911 calls
and associated fees.
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, GPS systems, In Car Video, 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 Taser, 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
.iFe- '
COMMUNITY
DEVELOPMENT
2-59
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2016/17
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 2013/14 2014/15
2015/16
2016/17
2016/17
1000/2999 Personal Services $ 761,434 $ 800,404 $
835,783
$ 780,332
$ 780,332
3000/3999 Contractual Services 1,631,504 1,559,465
1,480,000
1,640,000
1,640,000
4000/4999 Other Charges & Services 57,272 38,507
62,300
128,300
128,300
5000/5399 Commodities 9,326 8,536
14,650
13,650
13,650
5400/5499 Other Operating Expenses 2,522 12,676
8,900
8,900
8,900
Total Operating Expenses $ 2,462,058 $ 2,419,588 $
2,401,633
$ 2,571,182
$ 2,571,182
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2013/14
2014/15
2015/16
2016/17
13101 Community Development Director 1.0
1.0
1.0
1.0
4201 Building Official (P/T) 1.0
1.0
1.0
1.0
9001 Executive Assistant/Planning Technician 1.0
1.0
1.0
1.0
3601-3604 Customer Service Rep II 4.0
4.0
4.0
4.0
8901 Code Compliance Officer II/Zoning Review 1.0
1.0
1.0
1.0
8902 Code Compliance Officer (P/T) -
-
1.0
1.0
4701 Capital Projects Manager/Code Enforcement Office 0.4
0.4
0.4
-
Total Full -Time 7.4
7.4
7.4
7.0
Total Part -Time 1.0
1.0
2.0
2.0
Total 8.4
8.4
9.4
9.0
2-60
Community Development Department
tfuiiaing inspections
& Permittinci
Building Official
Contractual Building
Review & Inspection
Services
3 Customer Service Rep II
Organization Chart
Community
Development
Director
Code Enforcement
Business Tax
Receipts
Code Compliance
Officer II
Code Compliance
Officer I P/T
Customer Service
Rep II/ Compl/Inspect
2-61
Exec Assistant/
Planning Tech
Planning
Contractual Planner
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2016/17
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
2013/14 2014/15 2015/16
2016/17
No.
of Local Business Tax Receipts Issued 2,388 2,504 2,800
2,600
No.
of Code Notice of Violations Issued 139 146 200
200
No.
of Special Master Hearings 445 577 800
500
No.
of Building Permits Issued 5,244 5,352 5,000
5,200
No.
of Building Inspections Performed 10,438 12,538 9,000
9,200
No.
of Land Development Petitions Processed 20 14 12
10
No.
of Variance Requests Processed 2 8 4
4
No.
of Site Plans Reviewed 8 14 6
6
• of Inspections Performed 24 Hrs. of Request 99 99 99
99
• of Plan Reviews Conducted Within 10 Days 99 99 98
98
2-62
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2016/17
BUDGETARY ACCOUNT SUMMARY
001-4001-524
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14
2014/15
2015/16
2016/17
2016/17
PERSONAL SERVICES
1201
Employee Salaries
$ 544,493 $
575,692 $
596,993 $
558,730 $
558,730
1401
Overtime
1,378
1,786
800
5,000
5,000
2101
FICA
40,405
42,872
45,670
42,743
42,743
2201
Pension
68,982
70,892
75,447
70,132
70,132
2301
Health, Life & Disability
100,411
101,543
102,288
92,379
92,379
2401
Workers' Compensation
5,765
7,619
14,585
11,348
11,348
Subtotal
761,434
800,404
835,783
780,332
780,332
CONTRACTUAL SERVICES
3101
Building Inspection Services
1,535,133
1,425,834
1,400,000
1,500,000
1,500,000
3190
Prof. Services
96,371
133,631
80,000
140,000
140,000
Su btotal
1,631,504
1,559,465
1,480,000
1,640,000
1,640,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
1,436
3,032
4,000
4,000
4,000
4041
Car Allowance
6,000
6,000
6,000
6,000
6,000
4101
Communication Services
1,221
1,219
1,500
1,500
1,500
4420
Lease Equipment
411
328
2,800
2,800
2,800
4610
R&M -Vehicles
185
458
2,000
2,000
2,000
4645
R&M - Equipment
-
634
1,000
67,000
67,000
4701
Printing
5,542
3,414
5,000
5,000
5,000
4730
Records Retention
42,477
23,422
40,000
40,000
40,000
Su btotal
57,272
38,507
62,300
128,300
128,300
COMMODITIES
5101
Office Supplies
4,595
4,726
7,500
7,500
7,500
5120
Computer Operating Supplies
1,306
1,472
2,000
2,000
2,000
5220
Gas & Oil
2,884
1,826
3,000
2,000
2,000
5240
Uniforms
541
512
650
650
650
5245
Uniform Allowance
-
-
1,500
1,500
1,500
Su btotal
9,326
8,536
14,650
13,650
13,650
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
1,031
1,832
2,500
2,500
2,500
5420
Conferences & Seminars
1,203
10,834
3,400
3,400
3,400
5450
Training
288
10
2,500
2,500
2,500
5901
Contingency
-
-
500
500
500
Su btotal
2,522
12,676
8,900
8,900
8,900
Total Community Developmen
$ 2,462,058 $
2,419,588 $
2,401,633 $
2,571,182 $
2,571,182
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.
4645 R & M Equipment - Includes maintenance, support and hosting of Sungard's TRAKiT
application suite which is used for plan review, building permits, inspections, code
compliance, business tax receipts and the associated web portal.
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
COMMUNITY
SERVICES
2-65
CITY OF AVENTURA
COMMUNITY SERVICES
2016/17
DEPARTMENT DESCRIPTION
This department is responsible for the maintenance of parks, community recreation, camps,
athletic
leagues, special events programming,
and Community Center
programming
and activates.
The
department is organized to provide
a wide scope of recreational programs,
activities and
special
events for all age groups on a quality basis.
OBJECT
APPROVED
CITY MANAGER COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14 2014/16
2016/16
2016/17
2016/17
1000/2999
Personal Services $
1,396,326 $ 1,460,302 $
1,494,398 $
902,232 $
902,232
3000/3999
Contractual Services
1,677,699 1,612,636
1,770,000
636,000
636,000
4000/4999
Other Charges & Services
1,386,006 1,469,904
1,443,260
792,000
792,000
6000/6399
Commodities
23,179 22,224
29,760
16,000
16,000
6400/6499
Other Operating Expenses
12,900 9,179
23,260
14,600
14,600
Total Operating Expenses $
4,396,109 $ 4,664,246 $
4,760,648 $
2,269,732 $
2,269,732
PERSONNEL ALLOCATION SUMMARY
Position N
Position Title
2013/14
2014/16
2016/16
2016/17
6001
Director of Community Services
1.0
1.0
1.0
1.0
6101
Public Works Operations Manager
1.0
1.0
1.0
3004
Executive Assistant
1.0
1.0
1.0
0.6
6301
Public Works Coordinator
1.0
1.0
1.0
7701
Facilities Manager
1.0
1.0
1.0
6401
Maintenance Worker
1.0
1.0
1.0
13901
Parks and Recreation Manager II
-
1.0
1.0
1.0
4901
Parks and Recreation Manager
2.0
1.0
1.0
1.0
1901-1903
Parks and Recreation Supervisor
3.0
3.0
3.0
3.0
10401
Community Rec Center Supervisor
1.0
1.0
1.0
1.0
6801-6803
Park Attendant (F/T)
2.0
2.0
3.0
3.0
6701-6711
Park Attendant (P/T)
12.0
12.0
11.0
11.0
Total Full-Time
14.0
14.0
16.0
10.6
Total Part-Time
12.0
12.0
11.0
11.0
Total
26.0
26.0
26.0
21.6
iL
2-66
Community Services Department
Organization Chart
Community Services Director
I
Executive
Assistant Parks & Parks &
Recreation Recreation
Manager Manager II
I
Contractual Parks & Parks & Contractual
Recreation II Recreation (Recreation Recreation
ProgrammindkSupervisor pervisor (2) Programming
I
Contractual CRC Park Contractual
Landscape Attendant FT Landscape
Maintenance Supervisor (3) Maintenance
Park Park
Contractual
Attendant PT Attendant PT
(3) 1� (g) Tennis Pro
Community Recreation Center
Founders Park & SplashPad
Veterans Park
Waterways Park
Waterways Dog Park
NE 188 St Park
Community Green Garden
Winter, Spring and Summer
Camps
8 Teacher Planning Day
Programs
12 Special Events: 5 Movie
Nights, Earth Day/Arbor Day
Program, Senior Prom, July 4"'
Fireworks, Halloween,
Founders Day, Veterans Day,
Arts, Crafts and All That Jazz
Festival
Senior Trips & Tours Program
Recreation Programs,
Activities & Classes
Vniifh and Achilf Rnnrfc
2-67
CITY OF AVENTURA
COMMUNITY SERVICES
2016/17
OBJECTIVES
1. Provide accurate and quick responses to resident complaints and concerns.
2. Work with Community Services Advisory Board to provide quality programs and services.
3. Implement approved operating and CIP Budget.
4. Increase Community Recreation Center attendance.
5. Increase youth athletic leagues participation.
6. Foster community pride through12 special events per year.
7. Increase participation in the Arts and Crafts Festival.
PERFORMANCE WORKLOAD INDICATORS
Resident complaints & concerns cleared
Advisory Board Meetings attended
CIP projects completed
Community Recreation Center attendance
Number of participants registered in youth sports
Number of Special Events
Arts and Crafts Festival Attendance
ACTUAL ACTUAL PROJECTED ESTIMATE
2013/14 2014/15 2015/16 2016/17
138
140
135
60
5
5
5
5
6
5
5
5
76,828
78,757
81,500
83,000
939
1,140
1,150
1,175
10
10
12
12
N/A
N/A
4,000
5,000
2016-17 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 AVENTURA
COMMUNITY
SERVICES
2016/17
BUDGETARY
ACCOUNT SUMMARY
001-5001-539
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013114
2014116
2016116
2016117
2016117
PERSONAL SERVICES
1201
Employee Salaries
$ 993,670
$ 1,022,399 $
1,066,198
$ 627,146
$ 627,146
1401
Overtime
12,663
12,282
14,600
10,000
10,000
2101
FICA
73,630
76,480
80,723
47,977
47,977
2201
Pension
120,863
126,318
134,686
71,784
71,784
2301
Health, Life & Disability
1619632
1729601
1869207
1369412
1369412
2401
Workers' Compensation
339078
419322
249184
89914
89914
Subtotal
193969326
194609302
194949398
9029232
9029232
CONTRACTUAL SERVICES
3113
Prof. Services - Comm. Cen. Inst.
839667
879316
1109000
1109000
1109000
3160
Prof. Services - Landscape Arch.
49983
99660
169000
-
-
3160
Prof. Services - Security
329016
319873
389000
-
-
3460
Lands/Tree Maint. Svcs - Streets
7979660
8319276
8369000
-
-
3461
Beautification/Signage
1019237
749908
729000
-
-
3462
Lands/Tree Maint. Svcs - Parks
2249677
2309109
2469000
4269000
4269000
3466
Transportation Services
3339670
3479696
4669000
-
-
Sub
196779699
196129636
197709000
6369000
6369000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
29676
19104
29600
19600
19600
4041
Car Allowance
69000
69000
69000
69000
69000
4101
Communication Services
69867
69629
79260
49000
49000
4301
Utilities - Electric
699438
739973
609000
-
-
4311
Utilities - Street Lighting
2349264
2249762
2109000
-
-
4320
Utilities - Water
2109364
2709867
2069000
-
-
4420
Lease
29380
29100
109000
-
-
4610
R&M - Vehicles
79937
69936
69000
19600
19600
4620
R&M - Buildings
799092
669184
679600
-
-
4631
R&M - Janitorial Services
449727
439890
469000
-
-
4646
R&M - Equipment
149483
379131
209000
129600
129600
4672
R&M - Parks
649338
799916
909000
969000
969000
4691
R&M - Streets
129497
289212
129600
-
-
4701
Printing & Binding
69769
49170
69600
69600
69600
4860
Special Events
669761
689476
769000
1209000
1209000
4861
Cultural/Recreation Programs
1169629
1369112
1109000
1109000
1109000
4862
Founders Day Activities
629217
679763
1609000
669000
669000
4864
Summer Recreation
3809686
3689710
3709000
3709000
3709000
Subtotal
193869006
194699904
194439260
7929000
7929000
COMMODITIES
6101
Office Supplies
39766
39270
69000
39000
39000
6120
Computer Operating Supplies
79810
69664
89600
69000
69000
6220
Gas & Oil
69784
39012
49600
-
-
6240
Uniforms
69286
69268
79260
69000
69000
6290
Other Operating Supplies
643
39120
39600
29000
29000
Subtotal
239179
229224
299760
169000
169000
OTHER OPERATING EXPENSES
6410
Subscriptions & Memberships
29649
29184
29760
19600
19600
6420
Conferences & Seminars
29676
29281
39000
29000
29000
6460
Training
29037
49017
109000
69600
69600
6901
Contingency
69739
697
79600
49600
49600
Subtotal
129900
99179
239260
149600
149600
Total Community Services
$ 493969109
$ 496649246 $
497609648
$ 292699732
$ 292699732
L-
2-69
COMMUNITY SERVICES DEPARTMENT
BUDGET JUSTIFICATIONS
3113 Contractual Services- Comm. Center Instructors -
Provides funding for the various instructors who teach or lead recreation classes and
programs at City parks and the Community Recreation Center. Costs are offset by
revenues generated by registration fees.
3452 Landscape/Tree Maintenance Services Parks - Provides funding for complete
landscape maintenance services for Founders Park and SplashPad, Waterways Park,
Waterways Dog Park, Veterans Park and NE 188 St. 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.
4672 R&M Parks - Provides funding for repair and maintenance of park amenities and
equipment. In addition to routine repair and maintenance costs, funding request
includes costs for reconditioning park shelter roofs, installing new rubber surfacing at
exercise stations at Founders and Waterways Parks, re -conditioning clay tennis courts,
and replacing park signage
4850 Special Events - This figure represents funding for 11 special events related to
community wide, annual events to foster community pride and improve the quality of
life for the residents: 5 Movie Nights, Arts, Crafts, and All That Jazz, Festival,
Earth/Arbor Day, Senior Prom, July 4t" Fireworks, Halloween Special Event, and
Veterans Day
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,
community stage, production, sound, lighting, and rental costs, temporary power and
other required logistics for the 21St anniversary Founders Day activities which will be
held on Sunday November 13, 2016.
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.
2-70
PUBLIC WORKS/
TRANSPORTATION
2-71
CITY OF AVENTURA
PUBLIC WORKS/TRANSPORTATION
2016/17
DEPARTMENT DESCRIPTION
This department is responsible for the maintenance of roads, medians,
public areas,
drainage
systems, government facilities, beautification projects, mass transit services and capital
projects.
These services seek to enhance the high quality of life for the City's residents,
businesses and visitors
by maintaining City infrastructure and the appearance of the City and providing
public transportation
opportunities to reduce vehicular traffic.
OBJECT APPROVED CITY MANAGER
COMMISSION
CODE ACTUAL ACTUAL BUDGET
PROPOSAL
APPROVAL
NO. CATEGORY RECAP 2013/14 2014/15 2015/16
2016/17
2016/17
1000/2999 Personal Services $ - $ - $ - $
862,942 $
862,942
3000/3999 Contractual Services - - -
1,267,000
1,267,000
4000/4999 Other Charges & Services - - -
601,750
601,750
5000/5399 Commodities - - -
12,250
12,250
5400/5499 Other Operating Expenses - - -
8,000
8,000
Total Operating Expenses $ - $ - $ - $
2,751,942 $
2,751,942
PERSONNEL ALLOCATION SUMMARY
Position N Position Title 2013/14 2014/15
2015/16
2016/17
00142 Director of Public Works/Transportation - -
-
1.0
5101 Public Works Operations Manager - -
-
1.0
3004 Executive Assistant - -
-
0.5
4701 Capital Projects Manager - -
-
1.0
5301 Public Works Coordinator - -
-
1.0
7701 Facilities Manager - -
-
1.0
5401 Maintenance Worker - -
-
1.0
Total - -
-
6.5
2-72
Public Works - Transportation
Director
ExecutiWe
Assistant
Contractual Public Works Capital
Landscape Consulting
Shuttle Bus Architect Operations Projects Engineers
Services Manager Manager
Contractual 7Publicks Facilities
Streets Manager
Maintenancer
Contractual Contractual
Building Maintenance Security
Maintenance Worker Information
Officer
Contractual
Landscape
Maintenance
• Public Works
• Public Works Permitting
• Capital Projects
• GIS/Mapping
• Pedestrian/Bicycle programs
• Shuttle Buses/ Transportation
• Pedestrian/Bicycle Programs
• ROW/Streets/Stormwater
Maintenance
• Landscape
Maintenance/Beautification
• Engineering Services
• City Buildings & Facilities
Maintenance
2-73
CITY OF AVENTURA
PUBLIC WORKS/TRANSPORTATION
2016/17
OBJECTIVES
1. Provide accurate and quick responses to resident complaints and concerns.
2. Implement approved operating and CIP Budget.
3. Continue Tree City USA Status.
4. Conform to NPDES stormwater standards.
5. Increase ridership and expand City-wide shuttle bus service.
6. Complete Pedestrian -Bicycle Master Plan.
7. Complete Stormwater Management Plan.
8. Participate in regional efforts to improve transportation in Northeast Miami -Dade.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL
PROJECTED
ESTIMATE
2013/14 2014/15
2015/16
2016/17
Resident complaints & concerns cleared N/A N/A
N/A
60
Tree City re -certification N/A N/A
N/A
1
Stormwater basins/systems cleaned N/A N/A
N/A
65
Shuttle bus ridership N/A N/A
N/A
282,500
Number of bicycle rentals N/A N/A
N/A
200
Establishment of Ped/Bicyle Master Plan N/A N/A
N/A
1
Adoption of Stormwater Management Plan N/A N/A
N/A
1
Number of regional transportation meetings N/A N/A
N/A
6
2-74
CITY OF AVENTURA
PUBLIC WORKS/TRANSPORTATION
2016/17
BUDGETARY ACCOUNT SUMMARY
001-6001-641
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2013/14 2014/16 2016/16 2016/17 2016/17
2-75
PERSONAL SERVICES
1201
Employee Salaries $
- $ - $ - $ 694,636 $
694,636
1401
Overtime
- - - 7,000
7,000
2101
FICA
- - - 46,482
46,482
2201
Pension
- - - 86,799
86,799
2301
Health, Life & Disability
- - - 100,968
100,968
2401
Workers' Compensation
- - - 28,168
28,168
4610
Subtotal
- - - 862,942
862,942
4620
CONTRACTUAL SERVICES
- - - 70,000
70,000
3160
Prof. Services - Landscape Arch.
- - - 16,000
16,000
3160
Prof. Services - Security
- - - 40,000
40,000
3460
Lands/Tree Maint. Svcs - Streets
- - - 686,000
686,000
3461
Beautification/Signage
- - - 72,000
72,000
3466
Transportation Services
- - - 466,000
466,000
6120
Computer Operating Supplies
- - - 1,267,000
1,267,000
2-75
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
- - - 1,600
1,600
4041
Car Allowance
- - - 6,000
6,000
4101
Communication Services
- - - 3,260
3,260
4301
Utilities - Electric
- - - 60,000
60,000
4311
Utilities - Street Lighting
- - - 210,000
210,000
4320
Utilities - Water
- - - 206,000
206,000
4610
R&M - Vehicles
- - - 1,600
1,600
4620
R&M - Buildings
- - - 70,000
70,000
4631
R&M - Janitorial Services
- - - 46,000
46,000
4646
R&M - Equipment
- - - 8,600
8,600
Subtotal
- - - 601,760
601,760
COMMODITIES
6101
Office Supplies
- - - 3,000
3,000
6120
Computer Operating Supplies
- - - 4,600
4,600
6220
Gas & Oil
- - - 2,000
2,000
6240
Uniforms
- - - 1,260
1,260
6290
Other Operating Supplies
- - - 1,600
1,600
Subtotal
- - - 12,260
12,260
OTHER OPERATING EXPENSES
6410
Subscriptions & Memberships
- - - 1,600
1,600
6420
Conferences & Seminars
- - - 2,000
2,000
6460
Training
- - - 1,600
1,600
6901
Contingency
- - - 3,000
3,000
Subtotal
- - - 8,000
8,000
Total Public Works/Transportati $
- $ - $ - $ 2,761,942 $
2,761,942
2-75
PUBLIC WORKS/TRANSPORTATION 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.
3160 Professional Services Security - Provides funding for contractual services for
Government Center lobby security.
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.
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,
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.
4691 R & M Streets - Provides funding for services utilized in the maintenance of streets
and sidewalks.
5410 Subscriptions & Memberships - Provides for funding memberships in the
American Public Works Association.
2-76
5420 Conferences & Seminars - Provides for funding for attending the following
conferences: American Public Works Association, customer service training, and local
seminars.
2-77
••�� ter•,
•
•
ARTS &
CULTURAL
CENTER
2-78
CITY OF AVENTURA
ARTS & CULTURAL CENTER
2016/17
DEPARTMENT DESCRIPTION
This department is responsible for the operations and programming of the Arts and Cultural Center.
The goal is to provide a facility
that offers a wide range of
quality entertainment and
cultivates
partnerships with other local and
regional organizations to enhance
the quality of life for
the City by
providing a variety of performing arts and relevant cultural programming for audiences of all ages.
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO. CATEGORY RECAP
2013/14 2014/15
2015/16
2016/17
2016/17
1000/2999 Personal Services
$ - $ - $
- $
-
$ -
3000/3999 Contractual Services
532,522 568,534
611,682
617,750
617,750
4000/4999 Other Charges & Services
152,016 145,774
179,300
156,800
156,800
5000/5399 Commodities
5,580 8,026
6,200
6,700
6,700
5400/5499 Other Operating Expenses
- -
1,000
1,000
1,000
Total Operating Expenses
$ 690,118 $ 722,334 $
798,182 $
782,250
$ 782,250
PACA Contractual Employees
2013/14
2014/15
2015/16
2016/17
General Manager
1.00
1.00
1.00
1.00
Event Manager
1.00
1.00
1.00
1.00
Technical Manager
1.00
1.00
1.00
1.00
Box Office Manager
1.00
1.00
1.00
1.00
Marketing Coordinator
0.30
0.30
0.30
0.30
Event Coodinator
-
-
0.75
0.75
P/T Labor
0.25
0.25
0.25
0.25
Total
4.55
4.55
5.30
5.30
2-79
Arts & Cultural Center Department
Organization Chart
City Commission
City Manager
•• • •
Board
Performing Arts
Center Authority
General Manager
Operations
:E
CITY OF AVENTURA
ARTS & CULTURAL CENTER
2016/17
OBJECTIVES
1. To provide artistic offerings to our increasingly diverse community with an emphasis on fostering
a cooperative spirit and enhancing the quality of life in Aventura.
2. Create a performing arts facility that is welcoming and inclusive of the public at
large by
maintaining an aesthetically pleasing and professional facility.
3. Attract and secure financial support through grants and other fundraising opportunities.
4. Enhance the learning experiences of students at Aventura City of Excellence Charter School by
expanding performing arts activities and educational opportunities.
5. To increase general public awareness of the value of the cultural and educational
programs
available.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2013/14 2014/15 2015/16
2016/17
Advisory Board Meetings attended 4 4 4
4
Number of performances/events 140 140 146
146
Total attendance 30,100 30,200 32,200
33,000
Number of promotional material produced 40 45 45
45
Summer Camp 1 1 1
1
% of patrons who respond favorably to AACC 80% 80% 80%
80%
2-81
CITY OF AVENTURA
ARTS & CULTURAL CENTER
2016/17
BUDGETARY ACCOUNT SUMMARY
001-7001-575
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2013/14 2014/15 2015/16 2016/17 2016/17
1201
1401
2101
2201
2301
2401
PERSONAL SERVICES
Employee Salaries
Overtime
FICA
Pension
Health, Life & Disability
Workers' Compensation
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Subtotal
-
-
-
-
-
CONTRACTUAL SERVICES
3112
Prof. Services - Management Service
132,000
130,928
144,000
144,000
144,000
3114
Prof. Services - Man Services /Staffer
300,202
295,042
343,682
329,750
329,750
3115
Prof. Services - Man Services /Marke
18,450
22,800
24,000
24,000
24,000
3190
Prof. Services - Programming
68,346
102,930
80,000
100,000
100,000
3410
Prof. Services - Janitorial Services
13,524
16,834
20,000
20,000
20,000
Subtotal
532,522
568,534
611,682
617,750
617,750
OTHER CHARGES & SERVICES
4101
Communication Services
6,550
6,352
6,500
6,500
6,500
4201
Postage
5,765
7,475
7,500
7,500
7,500
4301
Utilities
54,292
52,026
55,000
56,000
56,000
4440
Copy Machine Costs
2,527
2,383
2,800
2,800
2,800
4620
R&M - Buildings
8,210
4,711
7,000
7,000
7,000
4645
R&M - Equipment
8,374
6,919
6,500
6,500
6,500
4701
Printing & Binding
11,785
12,050
12,500
14,000
14,000
4850
Special Events
-
318
25,000
-
-
4910
Advertising
54,513
53,540
56,000
56,000
56,000
4920
Licenses/Permit Fees
-
-
500
500
500
152,016
145,774
179,300
156,800
156,800
COMMODITIES
5101
Office Supplies
996
1,042
1,200
1,200
1,200
5120
Computer Operating Supplies
1,300
575
1,000
1,000
1,000
5290
Other Operating Supplies
3,284
6,409
4,000
4,500
4,500
Subtotal
5,580
8,026
6,200
6,700
6,700
OTHER OPERATING EXPENSES
5901
Contingency
-
-
1,000
1,000
1,000
Subtotal
-
-
1,000
1,000
1,000
Total Arts & Cultural Center $
690,118 $
722,334 $
798,182 $
782,250 $
782,250
2-82
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.
2-83
NON
DEPARTMENTAL
Km
CITY OF AVENTURA
NON -DEPARTMENTAL - TRANSFERS
2016/17
BUDGETARY ACCOUNT SUMMARY
001-9001-581
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2013/14 2014/15 2015/16 2016/17 2016/17
TRANSFERS
9118 Transfer to Charter School Fund
$ 200,000 $
100,000 $
100,000 $
100,000 $
100,000
9123 Transfer to Debt Service Fund -2010/11
1,194,379
1,187,248
1,193,517
1,197,175
1,197,175
9124 Transfer to Debt Service Fund - 2000
511,398
508,680
510,536
506,384
506,384
9125 Transfer to Debt Service Fund - 2012 (A)
393,908
396,406
396,866
404,542
404,542
Total Non -Departmental -Transfers
$ 2,299,685 $
2,192,334 $
2,200,908 $
2,208,101 $
2,208,101
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.
2-85
CITY OF AVENTURA
NON -DEPARTMENTAL
2016/17
BUDGETARY ACCOUNT SUMMARY
-9001-590
OBJECT
W APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14 2014/15
2015/16
2016/17
2016/17
PERSONAL SERVICES
2501
Unemployment
$ 966 $ - $
10,000
$ 7,500
$ 7,500
Subtotal
966 -
10,000
7,500
7,500
CONTRACTUAL SERVICES
3410
Prof. Services - Janitorial
$ 64,254 $ 64,325 $
75,000
$ 75,000
$ 75,000
Subtotal
64,254 64,325
75,000
75,000
75,000
OTHER CHARGES & SERVICES
4101
Communication Services
85,031 86,892
95,000
95,000
95,000
4201
Postage
16,072 18,504
15,000
15,000
15,000
4301
Utilities
215,387 188,914
220,000
215,000
215,000
4440
Copy Machine Costs
9,368 8,425
10,000
10,000
10,000
4501
Insurance
672,783 658,709
792,000
845,000
845,000
4620
R&M - Government Center
176,386 194,821
200,000
200,000
200,000
4650
R&M - Office Equipment
1,200 198
2,000
2,000
2,000
1,176,227 1,156,463
1,334, 000
1,382,000
1,382,000
COMMODITIES
5290
Other Operating Supplies
10,118 12,690
12,000
12,000
12,000
10,118 12,690
12,000
12,000
12,000
OTHER OPERATING EXPENSES
5901
Contingency
84,620 29,999
50,000
50,000
50,000
Subtotal
84,620 29,999
50,000
50,000
50,000
Total Non -Departmental
$ 1,336,185 $ 1,263,477 $
1,481,000
$ 1,526,500
$ 1,526,500
2-86
NON -DEPARTMENTAL
BUDGET JUSTIFICATIONS
2501 Unemployment - Unemployment costs.
3410 Professional Services - Janitorial Services — Costs for Government Center.
4101 Communication Services — Costs associated with telephone service, internet access,
web pages, and other communication type services for Government Center. Includes
Intertel maintenance and Wireless data service.
4301 Utilities — Costs associated with electricity, water, sewer and refuse service for the
Government Center.
4501 Insurance — 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.
2-87
CAPITAL
OUTLAY
2-88
CITY OF AVENTURA
CAP -OUTLAY
2016/17
PROJECT APPROPRIATION
OBJECTAPPROVED CITY MANAGER COMMISSION
CODE L L BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 114 5 2015116 2016117 2016117
6304
6401
6402
6405
6407
6410
6411
6450
6402
6402
6410
6411
6420
6301
6306
6307
6205
6310
6322
6325
6341
6353
Public Safety - 20- 521
City Manager's Office - 05-512
10,000
12,000
12,000
70,616
Police Communications Center Improv
6402
Computer Equipment <$5,000 $
1,768 $
$
$
4,000 $
4,000
84,844
Subtotal
1,768
-
Computer Equipment <$5,000
4,000
4,000
25,012
City Clerk - 08-519
133,375
E911 Equipment
40,000
12,372
-
6402
Computer Equipment <$5,000
-
2,459
26,819
-
-
50,000
Subtotal
-
2,459
205,781
-
-
Equipment <$5,000
Finance - 10-513
18,293
75,107
36,200
36,200
Vehicles
6402
Computer Equipment <$5,000
1,929
1,639
6,000
2,000
2,000
1,158,135
Subtotal
1,929
1,639
6,000
2,000
2,000
Information Technology. - 12-513
6401
Computer Equipment >$5,000
61,002
179,671
577,821
170,000
170,000
6402
Computer Equipment <$5,000
5,997
5,652
6,000
6,000
6,000
Subtotal
66,999
185,323
583,821
176,000
176,000
6304
6401
6402
6405
6407
6410
6411
6450
6402
6402
6410
6411
6420
6301
6306
6307
6205
6310
6322
6325
6341
6353
Public Safety - 20- 521
10,697
10,000
12,000
12,000
70,616
Police Communications Center Improv
-
11,012
-
3,873
22,850
Computer Equipment >$5,000
75,138
84,844
312,791
-
-
Computer Equipment <$5,000
158,705
167,414
25,012
133,375
133,375
E911 Equipment
40,000
12,372
-
-
-
Radio Purchase & Replace.
992,180
26,819
40,000
50,000
50,000
Equipment >$5,000
73,651
143,935
205,781
282,000
282,000
Equipment <$5,000
36,857
18,293
75,107
36,200
36,200
Vehicles
126,927
693,446
341,000
387,000
387,000
Subtotal
1,503,458
1,158,135
999,691
888,575
888,575
Community Development - 40-524
Computer Equipment <$5,000
Subtotal MOM
Communitv Services - 50-53915411572
Computer Equipment <$5,000
Equipment >$5,000
Equipment <$5,000
HVAC Replacements
Beautification Projects
Traffic Safety and Flow Improvements
Lighting Improvements
Community Center Improvements
Aventura Founders Park
Waterways Park Improvements
NE 188th Street Park Improvements
Transportation System Improve.
Exercise Trail Improvements
Su bto
3,855 2,459 94,500 3,500 3,500
3,855 2,459 94,500 3,500 3,500
11,131
10,697
10,000
12,000
12,000
70,616
30,422
50,000
12,250
12,250
3,873
22,850
11,800
7,300
7,300
-
-
30,000
-
-
9,000
8,996
9,200
67,335
-
350,000
1,426,429
13,414
-
-
-
84,000
-
-
84,630
42,362
18,000
155,000
155,000
-
-
8,000
30,000
30,000
-
500,000
-
-
59
-
- 13,875 700,000
1,673,073 142,616 1,771,000 216,550 216,550
2-90
Public Works/Transportation - 60-641
6301
Beautification Projects
9,400
9,400
6308
Seawall Improvements
1,280,600
1,280,600
6402
Computer Equipment <$6,000
49300
49300
6410
Equipment >$6,000
319000
319000
Subtotal
-
-
-
193269200
193269200
Charter School - 69-669
6306
Charter School Improvements
909639
-
-
309000
309000
6307
Charter School Construction
-
-
-
-
-
Subtotal
909639
-
-
309000
309000
Arts & Cultural Center - 70-676
6402
Computer Equipment <$6,000
286
89178
29000
69000
69000
6410
Equipment >$6,000
249690
279193
299062
499400
499400
Subtotal
249876
369371
319062
669400
669400
Non -Departmental - 90-690
6206
Gov't Center Garage Expansion
2039686
-
-
-
-
6464
Art in Public Places
-
19600
309000
-
-
6999
Capital Reserve
-
-
1694069661
1696769911
1696769911
Subtotal
2039686
19600
1694369661
1696769911
1696769911
Total Capital $
396709283 $
196299602 $
1999219636 $
1992779136 $
1992779136
2-90
CAPITAL PROJECT DESCRIPTIONS
CITY MANAGER'S OFFICE
6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing
computer equipment.
FINANCE
6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing
computer equipment.
INFORMATION TECHNOLOGY
6401 Computer Equipment >$5,000 — This project consists of expanding and upgrading the
City's general information systems, which is used by all City Departments.
6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing
computer equipment.
PUBLIC SAFETY
6402 Computer Equipment <$5,000 — This project consists of purchasing computer
equipment and software that utilizes the latest technology for the Police Department.
Upgrades
$ 5,000
Replace 25 Mobile Laptops
50,000
20 Desktop Computers
24,000
Vehicle Modems
14,000
Replace 1 Server
5,000
15 Vehicle Printers
7,875
10 EOC PCS
12,000
Laptop-Ruggized
4,000
Replace Smart Board
8,000
Desktop Scanner
2,000
Laser Printer
1,500
6407 Radio Purchase & Replacement — this project includes adding 8 mobile radios at a
cost of $50,000.
6410 Equipment >$5,000 — This project consists of purchasing equipment for the Police
Department as follows:
11 Vehicle Equipment $65,000
Replace K-9 12,000
Crime Prevention Van Equipment 5,000
In Car Video Phase II 200,000
6410 Equipment <$5,000 — This project consists of purchasing equipment for the Police
Department as follows:
Replace 21 Ballistic Vests $27,300
Replace 2 Bikes 3,500
Replace Dive Team Equipment 2,400
2-91
Replace Office Chairs 3,000
6450 Vehicles — This project consists of purchasing police vehicles to accommodate the
vehicle replacement program in the Police Department.
Replace 11 Patrol Vehicles and 1 Crime Prevention Vehicle
COMMUNITY DEVELOPMENT
6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing
computer equipment.
COMMUNITY SERVICES
6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing
computer equipment.
6410 Equipment >$5,000 — This project consists of replacing 2 Treadmills in the Community
Recreation Center.
6411 Equipment <$5,000 — This project consists of replacing 1 Recumbent Bicycle, sport
fencing panels and 2 tents.
6310 Aventura Founders Park — This project consists of replacing SplashPad water
features, resurface parking lot and replace playground pole.
6322 Waterways Park Improvements — This project consists of replacing exercise stations
surface and soccer nets.
PUBLIC WORKS/TRANSPORTATION
6306 Seawall Improvements - This project involves renovating the City owned seawalls
along NE 183rd Street, NE 188th Street and NE 1901" Street
6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing
computer equipment.
6410 Equipment >$5,000 - This project consists of replacing one Hybrid utility vehicle.
6301 Beautification Projects — This program consists of replacing trash cans.
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 moving lights,
replacement of Clear Comm system and replacement of audio console.
2-92
�r
i ,
POLICE
EDUCATION
FUND
2-93
CITY OF AVENTURA
POLICE EDUCATION FUND 110
CATEGORY SUMMARY
2016/17
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
2013/14 2014/15
2015/16 2016/17
2016/17
310000/319999
Locally Levied Taxes
$ - $ - $
- $ -
$ -
320000/329999
Licenses & Permits
- -
-
330000/339999
Intergovernmental Revenues
- -
-
340000/349999
Charges for Services
- -
- -
-
350000/359999
Fines & Forfeitures
7,820 6,287
7,000 6,000
6,000
360000/369999
Miscellaneous Revenues
5 -
- -
-
380000/389999
Transfer from Funds
- -
- -
-
399900/399999
Fund Balance
9,484 1,120
732 -
-
$ 17,309 $ 7,407 $
7,732 $ 6,000
$ 6,000
EXPENDITURES
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14 2014/15
2015/16 2016/17
2016/17
1000/2999
Personal Services
$ - $ - $
- $ -
$ -
3000/3999
Contractual Services
-
- -
-
4000/4999
Other Charges & Services
-
- -
-
5000/5399
Commodities
- -
- -
-
5400/5999
Other Operating Expenses
16,189 6,675
7,732 6,000
6,000
Total Operating Expenses
16,189 6,675
7,732 6,000
6,000
6000/6999
Capital Outlay
- -
- -
-
$ 16,189 $ 6,675 $
7,732 $ 6,000
$ 6,000
2-94
CITY OF AVENTURA
POLICE EDUCATION FUND 110
2016/17
REVENUE PROJECTIONS
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET PROPOSAL
APPROVAL
NO. CATEGORY RECAP
2013/14 2014/15
2015/16 2016/17
2016/17
Fines & Forfeitures
3511000 Fines
$ 7,820 $ 6,287 $
7,000 $ 6,000
$ 6,000
Subtotal
7,820 6,287
7,000 6,000
6,000
Miscellaneous Revenues
3611000 Interest
5 -
- -
-
Subtotal
5 -
- -
-
Fund Balance
3999000 Carryover
9,484 1,120
732 -
-
Subtotal
9,484 1,120
732 -
-
Total Revenues
$ 17,309 $ 7,407 $
7,732 $ 6,000
$ 6,000
EXPENDITURES 2001-521
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET PROPOSAL
APPROVAL
NO. CATEGORY RECAP
2013/14 2014/15
2015/16 2016/17
2016/17
OTHER OPERATING EXPENSES
Public Safety
5450 Training
$ 16,189 $ 6,675 $
7,732 $ 6,000
$ 6,000
Total Expenditures
$ 16,189 $ 6,675 $
7,732 $ 6,000
$ 6,000
REVENUE PROJECTION RATIONALE
3511000 Fines — Two dollars
($2.00) is received from each paid traffic citation issued within
the City's corporate limits,
which, by law, must be used to further the education of the City's
Police Officers.
2-95
lb
TRANSPORTATION
AND STREET
MAINTENANCE
FUND
2-96
CITY OF AVENTURA
TRANSPORTATION AND STREET MAINTENANCE FUND 120
CATEGORY SUMMARY
2016/17
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
2013114 2014115
2015116
2016117
2016117
3100001319999
Locally Levied Taxes
$ - $ - $
- $
-
$ -
3200001329999
Licenses & Permits
- -
-
-
-
3300001339999
Intergovernmental Revenues
2,130,407 2,233,060
2,617,000
2,244,000
2,244,000
3400001349999
Charges for Services
- -
-
-
-
3500001359999
Fines & Forfeitures
- -
-
-
-
3600001369999
Miscellaneous Revenues
75,403 91,045
2,000
2,000
2,000
3800001389999
Transfer from Funds
- -
-
-
-
3999001399999
Fund Balance
1,586,617 2,213,480
2,421,260
380,000
380,000
Total Available
$ 3,792,427 $ 4,537,585 $
5,040,260 $
2,626,000
$ 2,626,000
EXPENDITURES
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013114 2014115
2015116
2016117
2016117
100012999
Personal Services
$ - $ - $
- $
-
$ -
300013999
Contractual Services
824,199 897,996
1,007,405
1,398,527
1,398,527
400014999
Other Charges & Services
- -
-
-
-
500015399
Commodities
540015999
Other Operating Expenses
- -
-
-
-
824,199 897,996
1,007,405
1,398,527
1,398,527
600016999
Capital Outlay
754,748 1,218,329
4,032,855
1,227,473
1,227,473
900019999
Transfers
- -
-
-
-
$ 1,578,947 $ 2,116,325 $
5,040,260 $
2,626,000
$ 2,626,000
2-97
CITY OF AVENTURA
TRANSPORTATION
AND STREET MAINTENANCE FUND 120
2016/17
REVENUE PROJECTIONS
OBJECT
APPROVED CITYMANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14
2014/15
2015/16
2016/17
2016/17
Intergovernmental Revenues
3313901
FDOT $
- $
-
$ 490,000
$ -
$ -
3351200
State Revenue Sharing
241,076
269,391
240,000
295,000
295,000
3353001
Local Option Cap. Impr. Gas Tax
146,762
147,263
146,000
146,000
146,000
3353010
Local Option Gas Tax
371,729
383,431
370,000
370,000
370,000
3383801
County Transit System Surtax
1,370,840
1,432,975
1,371,000
1,433,000
1,433,000
Subtotal
2,130,407
2,233,060
2,617,000
2,244,000
2,244,000
Miscellaneous Revenues
3611000
Interest
3,803
9,589
2,000
2,000
2,000
3632000
Transportation Mitigation Impact
71,600
81,456
-
-
-
3661000
Developer Contributions/Streets
-
-
-
-
-
Subtot
75,403
91,045
2,000
2,000
2,000
Fund Balance
3999000
Carryover
1,586,617
2,213,480
2,421,260
380,000
380,000
Subtotal
1,586,617
2,213,480
2,421,260
380,000
380,000
Total Revenues $
3,792,427 $
4,537,585
$ 5,040,260
$ 2,626,000
$ 2,626,000
EXPENDITURES 6001-541
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14
2014/15
2015/16
2016/17
2016/17
CONTRACTUAL SERVICES
Public Works/Transportation - 60-541
3450
Landscape/Tree Maint/Streets $
449,199 $
463,929
$ 537,405
$ 613,527
$ 613,527
City -Wide Bicycle Sharing
-
-
-
40,000
40,000
3455
Enhanced Transit Services
375,000
434,067
470,000
745,000
745,000
Subtotal
824,199
897,996
1,007,405
1,398,527
1,398,527
CAPITAL OUTLAY
Public Works/Transportation - 60-541
6302
Walkways/Sidewalks
-
-
32,000
-
-
6305
Road Resurfacing
634,782
798,304
1,547,319
288,000
288,000
6307
Street Lighting Improv.
96,591
52,036
718,600
400,000
400,000
6308
City -Wide Bicycle Sharing
-
-
215,000
-
-
6314
NE 185th St. Turning Lane Modifii
179,155
-
-
-
6315
Country Club Drive Path Asphalt I
-
104,843
-
-
-
6341
Transportation System Improv.
23,375
47,488
1,140,218
-
-
6999
Capital Reserve
-
36,503
379,718
539,473
539,473
Subtotal
754,748
1,218,329
4,032,855
1,227,473
1,227,473
Total Expenditures $
1,578,947 $
2,116,325
$ 5,040,260
$ 2,626,000
$ 2,626,000
2-98
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 $295,000 will be received in the upcoming fiscal year.
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
ti°°�\y°ti°�°\yyti°may\yeti°��\yeti°y�\ykti°�k\yyti°tiy\y�ti°�°\y�
State Revenue Sharing
3353001/3010 Local Option Gas Tax — The County has adopted two phases of the local
option gas tax. The first phase is six cents per gallon on fuel and is collected by the State's
Department of Revenue and remitted monthly based on a formula which provides a weight
of 75% to population and 25% to center line mileage in each city. These funds must be
used for transportation related expenditures. The second phase must be used for
transportation expenditures needed to meet the requirements of the capital improvements
elements of an adopted comprehensive plan.
Local Option Gas Tax
$600,000 _
$500,000
$400,000 or
$300,000
$200,000
$100,000
ti°°°\y°tie\yyti°yy\��ti°yam\yeti°��\ybti°�k\�yti°y�\y�ti°�°\y�
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 $1,433,000 will be received for the
fiscal year.
County Transit System Surtax
$1,600,000
$1,400,000 _
$1,200,000 _
$1,000,000 _
$800,000
$600,000
$400,000 _
$200,000 _
2-99
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 the following:
• Increase starting and ending service times by 1 hour in the am and pm, Monday to
Friday.
• Expand and continue the new Silver route.
City -Wide Bicycle Sharing Program Operating Expenses — This funds the estimated annual
operating costs associated with the new Bicycle Sharing program.
6305 Road Resurfacing — This project consists of resurfacing NE 27th Avenue, NE 28th
Court between NE 185th and NE 187th, NE 301h Avenue and NE 209 th Street as part of the
City's ongoing maintenance program.
6307 Streetlight Improvements — Provides funding for NE 301h Place Street lights north of
NE 207th Street and the first phase of retrofitting the street lights with LED fixtures.
2-100
FLOC
911 FUND
2-101
CITY OF AVENTURA
911 FUND 180
CATEGORY SUMMARY
2016/17
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
2013114 2014115
2015116 2016117
2016117
3100001319999
Locally Levied Taxes
$ - $ - $
- $ -
$ -
3200001329999
Licenses & Permits
- -
- -
-
3300001339999
Intergovernmental Revenues
160,915 123,937
153,600 94,000
94,000
3400001349999
Charges for Services
- -
- -
-
3500001359999
Fines & Forfeitures
- -
3600001369999
Miscellaneous Revenues
256 205
3800001389999
Transfer from Funds
- -
-
3999001399999
Fund Balance
104,048 45,280
57,942 -
-
$ 265,219 $ 169,422 $
211,542 $ 94,000
$ 94,000
EXPENDITURES
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013114 2014115
2015116 2016117
2016117
100012999
Personal Services
$ - $ - $
- $ -
$ -
300013999
Contractual Services
- -
- -
-
400014999
Other Charges & Services
185,995 74,294
129,000 87,212
87,212
500015399
Commodities
1,207 2,102
3,000 -
-
540015999
Other Operating Expenses
2,737 5,084
5,500 6,788
6,788
Total Operating Expenses
189,939 81,480
137,500 94,000
94,000
600016999
Capital Outlay
- -
44,042 -
-
900019999
Transfers
30,000 30,000
30,000 -
-
Total Expenditures
$ 219,939 $ 111,480 $
211,542 $ 94,000
$ 94,000
2-102
CITY OF AVENTURA
2016/17
REVENUE PROJECTIONS
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013114
2014116
2016116
2016117
2016117
Intergovernmental Revenues
3379110
911 Fees - Wire Line
$ 120,636 $
101,448
$ 120,000
$
70,000
$ 70,000
3379111
911 Fees - Wireless
40,279
20,688
33,600
18,600
18,600
3379112
911 Fees - Prepaid
-
1,901
-
6,600
6,600
Subtotal
160,916
123,937
163,600
94,000
94,000
Miscellaneous Revenues
3611000
Interest on Investments
266
206
-
-
-
266
206
-
-
-
Fund Balance
3999000
Carryover
104,048
46,280
67,942
-
-
Subtotal
104,048
46,280
67,942
-
-
Total Revenues 19
$ 266,219 $
169,422
$ 211,642
$
94,000
$ 94,000
EXPENDITURES 2001-621
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013114
2014116
2016116
2016117
2016117
OPERATING
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
$ 4,181 $
3,982
$ 4,000
$
4,000
$ 4,000
4101
Communications
149,600
31,976
66,000
-
-
4646
R&M - Equipment
32,314
38,336
70,000
83,212
83,212
Subtotal
186,996
74,294
129,000
87,212
87,212
COMMODITIES
6120
Computer Operating Supplies
-
862
2,000
-
-
6290
Other Operating Supplies
1,207
1,240
1,000
-
-
Subtotal
1,207
2,102
3,000
-
-
OTHER OPERATING EXPENSES
6410
Subscriptions & Memberships
274
274
600
600
600
6460
Training
2,463
4,810
6,000
6,288
6,288
Subtotal
2,737
6,084
6,600
6,788
6,788
CAPITAL OUTLAY
Public Safety - 2001-621
6999
Capital Reserves
-
-
44,042
-
-
Subtotal
-
-
44,042
-
-
TRANSFERS - 90-901
9101
Transfer to General Fund
30,000
30,000
30,000
-
-
30,000
30,000
30,000
-
-
$ 219,939 $
111,480
$ 211,642
$
94,000
$ 94,000
IL
2-103
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
$- .7'
ti ti ti ti ti ti ti ti
EXPENDITURE JUSTIFICATIONS
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.
2-104
DEBT SERVICE
FUNDS
2-105
CITY OF AVENTURA
DEBT SERVICE FUND RECAP
CATEGORY SUMMARY
2016/17
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
2013114 2014115
2015116
2016117
2016117
3100001319999
Locally Levied Taxes
$ - $ - $
-
$
-
$ -
3200001329999
Licenses & Permits
3300001339999
Intergovernmental Revenues
3400001349999
Charges for Services
3500001359999
Fines & Forfeitures
- -
3600001369999
Miscellaneous Revenues
25,680 26,142
-
-
-
3800001389999
Transfer/Debt Proceeds
2,543,685 2,536,334
2,547,223
2,554,681
2,554,681
3999001399999
Fund Balance
21,505 19,711
7,682
-
-
Total Available
$ 2,590,870 $ 2,582,187 $
2,554,905
$
2,554,681
$ 2,554,681
EXPENDITURES
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013114 2014115
2015116
2016117
2016117
100012999
Personal Services
$ - $ - $
-
$
-
$ -
300013999
Contractual Services
400014999
Other Charges & Services
500015399
Commodities
540015999
Other Operating Expenses
Total Operating Expenses
600016999
Capital Outlay
- -
-
-
-
700017999
Debt Service
2,542,979 2,546,869
2,554,905
2,554,681
2,554,681
900019999
Transfers
- -
-
-
-
Total Expenditures
$ 2,542,979 $ 2,546,869 $
2,554,905
$
2,554,681
$ 2,554,681
2-106
CITY OF AVENTURA
2010 & 2011 DEBT SERVICE FUND 230
CATEGORY SUMMARY
2016/17
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
2013/14 2014/16 2016/16
2016/17
2016/17
310000/319999
Locally Levied Taxes
$ - $ - $ -
$ -
$ -
320000/329999
Licenses & Permits
- - -
-
-
330000/339999
Intergovernmental Revenues
- - -
-
-
340000/349999
Charges for Services
- - -
-
-
360000/369999
Fines & Forfeitures
- - -
-
-
360000/369999
Miscellaneous Revenues
67 233 -
-
-
380000/389999
Transfer/Debt Proceeds
1,194,379 1,187,248 1,193,617
1,197,176
1,197,176
399900/399999
Fund Balance
12,049 12,206 233
-
-
Total Available
$ 1,206,486 $ 1,199,686 $ 1,193,760
$ 1,197,176
$ 1,197,176
EXPENDITURES
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14 2014/16 2016/16
2016/17
2016/17
1000/2999
Personal Services
$ - $ - $ -
$ -
$ -
3000/3999
Contractual Services
- - -
-
-
4000/4999
Other Charges & Services
- - -
-
-
6000/6399
Commodities
- - -
-
-
6400/6999
Other Operating Expenses
- - -
-
-
Total Operating Expenses
- - -
-
-
6000/6999
Capital Outlay
- - -
-
-
7000/7999
Debt Service
1,194,280 1,199,463 1,193,760
1,197,176
1,197,176
9000/9999
Transfers
- - -
-
-
Total Expenditures
$ 1,194,280 $ 1,199,463 $ 1,193,760
$ 1,197,176
$ 1,197,176
2-107
CITY OF AVENTURA
2010 & 2011 DEBT SERVICE FUND 230
2016/17
REVENUE PROJECTIONS
OBJECT
APPROVED
CITY MANAGER COMMISSION
CODE
ACTUAL ACTUAL BUDGET
PROPOSAL APPROVAL
NO. CATEGORY RECAP
2013/14 2014/16 2016/16
2016/17 2016/17
Miscellaneous Revenues
3611000 Interest
$ 67 $ 233 $ - $
- $ -
67 233 -
- -
Transfer/Debt Proceeds
3811001 Transfer from General Fund
1,194,379 1,187,248 1,193,617
1,197,176 1,197,176
Subtotal
1,194,379 1,187,248 1,193,617
1,197,176 1,197,176
Fund Balance
3999000 Carryover
12,049 12,206 233
- -
Subtotal
12,049 12,206 233
- -
Total Revenues
$ 1,206,486 $ 1,199,686 $ 1,193,760 $
1,197,176 $ 1,197,176
EXPENDITURES 9001-690
OBJECT
APPROVED
CITY MANAGER COMMISSION
CODE
ACTUAL ACTUAL BUDGET
PROPOSAL APPROVAL
NO. CATEGORY RECAP
2013/14 2014/16 2016/16
2016/17 2016/17
DEBT SERVICE
Non-Departmental - 690
7130 Principal
$ 696,000 $ 726,000 $ 746,000 $
776,000 $ 776,000
7230 Interest
499,280 474,463 448,760
422,176 422,176
7330 Other Debt Service Costs
- - -
- -
Total Expenditures
$ 1,194,280 $ 1,199,463 $ 1,193,760 $
1,197,176 $ 1,197,176
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 4/1/2017 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 4/1/2017 and
10/1/2017.
2-108
CITY OF AVENTURA
2010 & 2011 COMBINED LOAN DEBT SERVICE FUND 230
Bank Qualified Loan
FBO Refunding Bonds, Series 2010 & 2011 Combined
Principal 230-9001-590.71-30
Interest 230-9001-590.72-30
Other 230-9001-590.73-30
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
-
1 12,61 0.00
112,610.00
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
$ 15,950,000.00 $ 6,033,121.20 $ 21,983,121.20 $ 21,983,121.20
Notes:
- the City has no legal debt limit.
- General Obligation Debt requires approval by voter referendum.
- Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners).
Due to a very favorable hTtenest rate ellvirrnrrnevL W Septernber of 2010, the City issued a
partial adVW1Tce nefiuldiFg of the original Series 1999 Revenue Bonds With a Bank 1-0911
Cduscribed below) that resulted In a more than $X.1M NRV savings over the life erf the loan. llTe
remaining portion or tlTe original Series 1999 ReVanue QBndS Wag refunded In February of 7011
a1Td 11eSLllted In a lTeariy 5570,000 NPVsavrngs over the life of Its loan.
T1Te Series 201Q Revenue Bouds ane bank qualified debiw secured solely by a covenant to budget
and appropriate the required debt service payments each year. This loan Is structured tine same
as a serial bond issue with principal payments due on April 3.— and semi-Qnnual interest
payments due on April 1*= and Octaber'1'+t of each year Krith tine fi1Tal maturity 017 AP111 1, 2029.
Debt service 11eCIui1Mt1r01Tts average approximately $775,000 peryear• over, tine 19 -fear, liFo Of Iiia
obligation. Tire Interest rate is locked at a.42%.
Tire &eries 2011 Revelrue 0onds are bank qualfffed debt, secured solely by a covenant to budget
and appropriate the required debt Service payments each year. TITia loan Is structured the game
sa n serial bond issue witlT principal payrrrents due on April 1*= and senni-4annual interest
payments due on April l:_ and Octaber l- aF each year witlT the final maturity on April '� 2079.
Debt serWce requirements average approximately $427.000 peryear over tlTe a"ear life of- the
obligation. T1Te interest rate is locked at 3t.5496.
2-109
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
CATEGORY SUMMARY
2016/17
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with
the 2000 Loan which was used for the Community Recreation
Center and the acquisition and
construction of Waterways Park.
REVENUE PROJECTIONS
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14 2014/16
2016/16 2016/17
2016/17
310000/319999
Locally Levied Taxes
$ - $ - $
- $ -
$ -
320000/329999
Licenses & Permits
- -
- -
-
330000/339999
Intergovernmental Revenues
- -
- -
-
340000/349999
Charges for Services
- -
- -
-
360000/369999
Fines & Forfeitures
- -
- -
-
360000/369999
Miscellaneous Revenues
26,220 26,336
- -
-
380000/389999
Transfer/Debt Proceeds
611,398 608,680
610,636 606,384
606,384
399900/399999
Fund Balance
- -
- -
-
Total Available
$ 636,618 $ 634,016 $
610,636 $ 606,384
$ 606,384
EXPENDITURES
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14 2014/16
2016/16 2016/17
2016/17
1000/2999
Personal Services
$ - $ - $
- $ -
$ -
3000/3999
Contractual Services
- -
- -
-
4000/4999
Other Charges & Services
- -
- -
-
6000/6399
Commodities
- -
- -
-
6400/6999
Other Operating Expenses
- -
- -
-
Total Operating Expenses
- -
- -
-
6000/6999
Capital Outlay
- -
- -
-
7000/7999
Debt Service
611,068 608,680
610,636 606,384
606,384
9000/9999
Transfers
- -
- -
-
$ 611,068 $ 608,680 $
610,636 $ 606,384
$ 606,384
2-110
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
2016/17
REVENUE PROJECTIONS
OBJECT
APPROVED CITY MANAGER COMMISSION
CODE
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP
2013114 2014115 2015116 2016117 2016117
Miscellaneous Revenues
3611000 Interest
$ 25,220 $ 25,336 $ - $ - $ -
Subtotal
25,220 25,336 - - -
Transfer/Debt Proceeds
3811001 Transfer from General Fund
511,398 508,680 510,536 506,384 506,384
Subtotal
511,398 508,680 510,536 506,384 506,384
Fund Balance
3999000 Carryover
- - - - -
Subtotal
- - - - -
Total Revenues -
$ 536,618 $ 534,016 $ 510,536 $ 506,384 $ 506,384
EXPENDITURES 9001-590
OBJECT
APPROVED CITY MANAGER COMMISSION
CODE
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP
2013114 2014115 2015116 2016117 2016117
DEBT SERVICE
Non -Departmental - 590
7130 Principal
$ 345,000 $ 360,000 $ 380,000 $ 395,000 $ 395,000
7230 Interest
166,068 148,680 130,536 111,384 111,384
7330 Other Debt Service Costs
- - - - -
Total Expenditures
$ 511,068 $ 508,680 $ 510,536 $ 506,384 $ 506,384
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 10/1/2016 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 4/1/2017 and
10/1/2017.
2-111
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
Bank
Qualified Loan
Capital Revenue Bonds, Series 2000
Principal
240-9001-590.71-30
Interest
240-9001-590.72-30
Other
240-9001-590.73-30
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. nn
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
$10,689,505.20
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 Commissioner:
2-112
CITY OF AVENTURA
2012 (A) LOAN DEBT SERVICE FUND 250
CATEGORY SUMMARY
2016/17
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
2013/14 2014/16 2016/16 2016/17
2016/17
310000/319999
Locally Levied Taxes
$ - $ - $ - $ - $
-
320000/329999
Licenses & Permits
- - - -
-
330000/339999
Intergovernmental Revenues
- - - -
-
340000/349999
Charges for Services
- - - -
-
360000/369999
Fines & Forfeitures
- - - -
-
360000/369999
Miscellaneous Revenues
6 (104) - -
-
380000/389999
Transfer/Debt Proceeds
393,908 396,406 396,866 404,642
404,642
399900/399999
Fund Balance
9,466 7,606 7,449 -
-
$ 403,370 $ 403,808 $ 404,304 $ 404,642 $
404,642
EXPENDITURES
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL BUDGET PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14 2014/16 2016/16 2016/17
2016/17
1000/2999
Personal Services
$ - $ - $ - $ - $
-
3000/3999
Contractual Services
- - - -
-
4000/4999
Other Charges & Services
- - - -
-
6000/6399
Commodities
- - - -
-
6400/6999
Other Operating Expenses
- - - -
-
Total Operating Expenses
- - - -
-
6000/6999
Capital Outlay
- - - -
-
7000/7999
Debt Service
396,864 396,369 404,304 404,642
404,642
9000/9999
Transfers
- - - -
-
Total Expenditures
$ 396,864 $ 396,369 $ 404,304 $ 404,642 $
404,642
2-113
CITY OF AVENTURA
2012 (A) LOAN DEBT SERVICE FUND 250
2016/17
REVENUE PROJECTIONS
OBJECT
APPROVED CITY MANAGER COMMISSION
CODE
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP
2013/14 2014/15 2015/16 2016/17
2016/17
Miscellaneous Revenues
3611000 Interest
$ 6 $ (104) $ - $ - $
-
Subtotal
= 6 (104) - -
-
Transfer/Debt Proceeds
3811001 Transfer from General Fund 393,908 396,406 396,855 404,542
404,542
Subtotal
393,908 396,406 396,855 404,542
404,542
Fund Balance
3999000 Carryover
9,456 7,506 7,449 -
-
Subtotal
9,456 7,506 7,449 -
-
Total Revenues
$ 403,370 $ 403,808 $ 404,304 $ 404,542 $
404,542
EXPENDITURES 9001-590
OBJECT
APPROVED CITY MANAGER COMMISSION
CODE
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP
2013/14 2014/15 2015/16 2016/17
2016/17
DEBT SERVICE
Non -Departmental - 590
7130 Principal
$ 300,101 $ 307,190 $ 314,279 $ 321,368 $
321,368
7230 Interest
95,763 89,169 82,525 75,674
75,674
7330 Other Debt Service Costs
- - 7,500 7,500
7,500
Total Expenditures
$ 395,864 $ 396,359 $ 404,304 $ 404,542 $
404,542
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 8/1/2017 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 2/1/2017 and
8/1/2017.
IL
2-114
CITY OF AVENTURA
2012 (A) LOAN DEBT SERVICE FUND 260
Bank Qualified Loan
Refunding Bonds, Series 2012
Principal 260-9001-690.71-30
Interest 260-9001-690.72-30
Other 260-9001-690.73-30
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
$ 393,689.14
2/1/2014
-
47,881.71
8/1/2014
300,101.00
2.180%
47,881.71
395,864.41
2/1/2015
-
44,610.60
8/1/2015
307,190.00
2.180%
44,610.60
396,411.21
2/1/2016
-
41 ,262.23
8/1/2016
314,279.00
2.180%
41,262.23
396,803.47
2/1/2017
-
37,836.69
8/1/2017
321,368.00
2.180%
37,836.69
397,041.18
2/1/2018
-
34, 333.68
8/1/2018
283,560.00
2.180%
34,333.68
352,227.36
2/1/2019
-
31 ,242.88
8/1/2019
290,649.00
2.180%
31,242.88
353,134.75
2/1/2020
-
28, 074.80
8/1/2020
297,738.00
2.180%
28,074.80
353,887.61
2/1/2021
-
24, 829.46
8/1/2021
302,464.00
2.180%
24,829.46
352,122.92
2/1/2022
-
21,532.60
8/1/2022
311,916.00
2.180%
21,532.60
354, 981 .20
2/1/2023
-
18,132.72
8/1/2023
316,642.00
2.180%
18,132.72
352,907.43
2/1/2024
-
14,681 .32
8/1/2024
326,094.00
2.180%
14,681.32
355,456.64
2/1/2025
-
11,126.89
8/1/2025
333,183.00
2.180%
11,126.89
355,436.79
2/1/2026
-
7,495.20
8/1/2026
340,272.00
2.180%
7,495.20
355,262.40
2/1/2027
-
3,786.23
8/1/2027
347,361.00
2.180%
3,786.23
354,933.47
$ 4,671,661.00
$ 848,608.98
$ 6,620,169.98
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
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%.
2-115
CITY OF AVENTURA
2012 (B) LOAN DEBT SERVICE FUND 290
CATEGORY SUMMARY
2016/17
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
2013114 2014115
2015116 2016117
2016117
3100001319999
Locally Levied Taxes
$ - $ - $
- $ -
$ -
3200001329999
Licenses & Permits
- -
- -
-
3300001339999
Intergovernmental Revenues
- -
- -
-
3400001349999
Charges for Services
- -
- -
-
3500001359999
Fines & Forfeitures
- -
- -
-
3600001369999
Miscellaneous Revenues
397 677
- -
-
3800001389999
Transfer/Debt Proceeds
444,000 444,000
446,315 446,580
446,580
3999001399999
Fund Balance
- -
- -
-
$ 444,397 $ 444,677 $
446,315 $ 446,580
$ 446,580
EXPENDITURES
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013114 2014115
2015116 2016117
2016117
100012999
Personal Services
$ - $ - $
- $ -
$ -
300013999
Contractual Services
- -
- -
-
400014999
Other Charges & Services
- -
- -
-
500015399
Commodities
- -
- -
-
540015999
Other Operating Expenses
- -
- -
-
600016999
Capital Outlay
- -
- -
-
700017999
Debt Service
441,767 442,377
446,315 446,580
446,580
900019999
Transfers
- -
- -
-
Total Expenditures
$ 441,767 $ 442,377 $
446,315 $ 446,580
$ 446,580
2-116
CITY OF AVENTURA
2016/17
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2013/14 2014/15 2015/16 2016/17 2016/17
Miscellaneous Revenues
3611000 Interest $ 397 $ 677 $ - $ - $ -
�otal 397 677 - - -
Transfer/Debt Proceeds
3811001 Transfer from General Fund - - - - -
3811901 Transfer from Charter School Fund 444,000 444,000 446,315 446,580 446,580
Subtotal 444,000 444,000 446,315 446,580 446,580
Fund Balance
3999000 Carryover - - - - -
Subtotal - - - - -
Total Revenues $ 444,397 $ 444,677 $ 446,315 $ 446,580 $ 446,580
EXPENDITURES 9001-590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2013/14 2014/15 2015/16 2016/17 2016/17
DEBT SERVICE
Non -Departmental - 590
7130 Principal $ 334,899 $ 342,810 $ 350,721 $ 358,632 $ 358,632
7230 Interest 106,868 99,567 92,094 84,448 84,448
7330 Other Debt Service Costs - - 3,500 3,500 3,500
Total Expenditures $ 441,767 $ 442,377 $ 446,315 $ 446,580 $ 446,580
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 8/1/2017 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 2/1/2017 and
8/1/2017.
2-117
CITY OF AVENTURA
2012 (B) LOAN DEBT SERVICE FUND 290
Bank Qualified Loan
Refunding Bonds, Series 2012
Principal 290-9001-690.71-30
Interest 290-9001-690.72-30
Other 290-9001-690.73-30
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
-
42,223.91
8/1/2017
368,632.00
2.180%
42,223.91
443,079.82
2/1/2018
-
38, 314.82
8/1/2018
316, 440.00
2.180%
38, 314.82
393, 069.64
2/1/2019
-
34, 865.62
8/1/2019
324, 351.00
2.180%
34, 865.62
394, 082.25
2/1/2020
-
31, 330.20
8/1/2020
332, 262.00
2.180%
31, 330.20
394, 922.39
2/1/2021
-
27,708.54
8/1/2021
337, 536.00
2.180%
27, 708.54
392, 953.08
2/1/2022
-
24, 029.40
8/1/2022
348, 084.00
2.180%
24, 029.40
396,142.80
2/1/2023
-
20,235.28
8/1/2023
353, 358.00
2.180%
20, 235.28
393, 828.57
2/1/2024
-
16, 383.68
8/1/2024
363, 906.00
2.180%
16, 383.68
396, 673.36
2/1/2025
-
12,417.11
8/1/2025
371,817.00
2.180%
12,417.11
396,651.21
2/1/2026
-
8,364.30
8/1/2026
379,728.00
2.180%
8,364.30
396,456.60
2/1/2027
-
4,225.27
8/1/2027
387,639.00
2.180%
4,225.27
396,089.53
$ 4,902,183.00
$
818,724.16
$ 6,720,907.16
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 Commission(
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%.
2-118
•
Age -
CAPITAL
PROJECTS FUND
2-119
CITY OF AVENTURA
CAPITAL PROJECTS FUND - 392
CATEGORY SUMMARY
2016/17
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
2013114 2014115 2015116
2016117
2016117
3100001319999
Locally Levied Taxes
$ - $ - $ - $
- $
-
3200001329999
Licenses & Permits
3300001339999
Intergovernmental Revenues
3400001349999
Charges for Services
3500001359999
Fines & Forfeitures
- - -
-
-
3600001369999
Miscellaneous Revenues
1,131,010 792,775 5,000
5,000
5,000
3800001389999
Transfer/Debt Proceeds
- - -
-
-
3999001399999
Fund Balance
- 1,059,639 1,480,274
118,680
118,680
Total Available
$ 1,131,010 $ 1,852,414 $ 1,485,274 $
123,680 $
123,680
EXPENDITURES
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013114 2014115 2015116
2016117
2016117
100012999
Personal Services
$ - $ - $ - $
- $
-
300013999
Contractual Services
400014999
Other Charges & Services
500015399
Commodities
540015999
Other Operating Expenses
Total Operating Expenses
- - -
-
-
600016999
Capital Outlay
232,195 372,140 1,485,274
123,680
123,680
700017999
Debt Service
- - -
-
-
900019999
Transfers
- - -
-
-
$ 232,195 $ 372,140 $ 1,485,274 $
123,680 $
123,680
2-120
CITY OF AVENTURA
2016/17
REVENUE PROJECTIONS
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14
2014/15
2015/16
2016/17
2016/17
Miscellaneous Revenues
3499000
Miscellaneous
$ 125,000 $
786,000
$ -
$ -
$
-
3611000
Interest
3
-
-
-
-
3632200
Police Impact Fees
6,007
6,775
5,000
5,000
5,000
3632700
Recreation Impact Fees
-
-
-
-
-
3644300
Land Proceeds
1,000,000
-
-
-
-
1,131,010
792,775
5,000
5,000
5,000
Fund Balance
3999000
Carryover - Public Safety
-
25,898
-
-
-
3999000
Carryover - Community Service:
-
1,033,741
1,480,274
118,680
118,680
Subtotal
-
1,059,639
1,480,274
118,680
118,680
Total Rev
$ 1,131,010 $
1,852,414
$ 1,485,274
$ 123,680
$
123,680
EXPENDITURES 2001/5001
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL
ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14
2014/15
2015/16
2016/17
2016/17
CAPITAL OUTLAY
Public Safety - 20- 521
6320
TVMS Upgrades
$ - $
246,267
$ 8,092
$ -
$
-
6999
Capital Reserve
-
-
5,000
5,000
5,000
Subtotal
246,267
13,092
5,000
5,000
Community Services - 50-539/541/572
6341
Transportation System Improv.
$ - $
-
$ 100,000
$ -
$
-
6310
Founders Park Improvements
175,924
-
-
-
-
6322
Waterways Park Improvements
9,372
-
-
-
-
6323
Waterways Dog Park Improvem
27,212
-
-
-
-
6324
Veterans Park Improvements
19,687
-
-
-
-
6325
NE 188th Street Park Improvemi
-
125,873
1,176,371
-
-
6999
Capital Reserve
-
-
195,811
118,680
118,680
Subtotal
$ 232,195 $
125,873
$ 1,472,182
$ 118,680
$
118,680
Total Expenditures
$ 232,195 $
372,140
$ 1,485,274
$ 123,680
$
123,680
IL
2-121
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.
2-122
1
STORMWATER
UTILITY FUND
2-123
CITY OF AVENTURA
STORMWATER UTILITY FUND 410
CATEGORY SUMMARY
2016/17
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
2013/14 2014/15
2015/16
2016/17
2016/17
310000/319999
Locally Levied Taxes
$ - $ - $
- $
-
$ -
320000/329999
Licenses & Permits
- -
-
-
-
330000/339999
Intergovernmental Revenues
- 496,293
-
-
-
340000/349999
Charges for Services
857,558 926,278
875,670
1,240,804
1,240,804
350000/359999
Fines & Forfeitures
- -
-
-
-
360000/369999
Miscellaneous Revenues
3,657 7,335
1,000
1,000
1,000
380000/389999
Transfer from Funds
- -
-
-
-
399900/399999
Fund Balance
- 880,000
2,002,000
-
-
e
$ 861,215 $ 2,309,906 $
2,878,670 $
1,241,804
$ 1,241,804
EXPENDITURES
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14 2014/15
2015/16
2016/17
2016/17
1000/2999
Personal Services
$ - $ - $
- $
-
$ -
3000/3999
Contractual Services
508,312 378,772
578,656
601,802
601,802
4000/4999
Other Charges & Services
- -
-
-
-
5000/5399
Commodities
- -
-
-
-
5400/5999
Other Operating Expenses
297,324 297,324
-
-
-
To�g E
805,636 676,096
578,656
601,802
601,802
6000/6999
Capital Outlay
- 17,768
2,300,014
640,002
640,002
9000/9999
Transfers
- -
-
-
-
$ 805,636 $ 693,864 $
2,878,670 $
1,241,804
$ 1,241,804
2-124
CITY OF AVENTURA
STORMWATWIIMLTY FUND 410
2016/17
REVENUE PROJECTIONS
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14 2014/15
2015/16
2016/17
2016/17
Intergovernmental Revenues
3343605
State Grant
$ - $ 496,293 $
-
$ -
$ -
Subtotal
- 496,293
-
-
-
Charges for Services
3439110
Stormwater Utility Fees
857,558 926,278
875,670
1,240,804
1,240,804
Subtotal
857,558 926,278
875,670
1,240,804
1,240,804
Miscellaneous Revenues
3611000
Interest
3,657 7,335
1,000
1,000
1,000
Subtotal
3,657 7,335
1,000
1,000
1,000
Fund Balance
3999000
Carryover
- 880,000
2,002,000
-
-
Subtotal
- 880,000
2,002,000
-
--
Total Revenues
$ 861,215 $ 2,309,906 $
2,878,670
$ 1,241,804
$ 1,241,804
CITY OF AVENTURA
2016/17
EXPENDITURES 6001
OBJECT
APPROVED
CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14 2014/15
2015/16
2016/17
2016/17
Operating
CONTRACTUAL SERVICES
Public Works/Transportation - 60-538
3110
Prof. Services - Engineering
$ 93,209 $ 13,641 $
97,000
$ 101,500
$ 101,500
3450
Lands Maint. - Streets
225,013 233,719
246,656
255,500
255,500
3460
Street Maint./Drainage
190,090 131,412
235,000
244,802
244,802
_btot�
508,312 378,772
578,656
601,802
601,802
OTHER OPERATING EXPENSES
5915
Depreciation
297,324 297,324
-
-
-
Subtotal
297,324 297,324
-
-
-
CAPITAL OUTLAY
Public Works/Transportation - 60-538
6306
Drainage Improvements
- 17,768
2,300,000
339,000
339,000
6999
Capital Reserve
- -
14
301,002
301,002
Subtotal
- 17,768
2,300,014
640,002
640,002
Total Expenditures
$ 805,636 $ 693,864 $
2,878,670
$ 1,241,804
$ 1,241,804
2-125
REVENUE PROJECTION RATIONALE
3439110 Stormwater Utility Fees — It is proposed to increase the Stormwater fee at from
$2.50/ERU to $3.50/ERU to fund the required drainage improvements. The revenue
amount is based on 30,765 ERUs at 96%.
Stormwater Utility Fees
$1,300,000
$1,200,000
$1,100,000
$1,000,000
$900,000
$800,000
$700,000
�-15\N �1 xx �`'\N °\ti�
o �o ,�o do
CAPITAL PROJECT DESCRIPTION
PUBLIC WORKS/UTILITIES
6306 Drainage Improvements — Funds have been budgeted for the following projects:
• Stormwater Master PlanPhase II 153,000
• 3 Stormwater Outflow Check Valves 186,000
2-126
7 U t %.-
POLICE
OFFDUTY
SERVICES FUND
2-127
2-127
CITY OF AVENTURA
POLICE OFFDUTY SERVICES FUND 620
CATEGORY SUMMARY
2016/17
FUND DESCRIPTION
This Fund was established to account for revenues and expenditures associated with services
provided
by off duty Police
Officers in private customer details to the various businesses and
condominium associations.
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL BUDGET PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14 2014/16 2016/16 2016/17
2016/17
310000/319999
Locally Levied Taxes
$ - $ - $ - $ -
$ -
320000/329999
Licenses & Permits
- - - -
-
330000/339999
Intergovernmental Revenues
- - - -
-
340000/349999
Charges for Services
330,244 649,744 470,000 400,000
400,000
360000/369999
Fines & Forfeitures
- - - -
-
360000/369999
Miscellaneous Revenues
- - - -
-
380000/389999
Transfer from Funds
- - - -
-
399900/399999
Fund Balance
- - - -
-
Total Available
$ 330,244 $ 649,744 $ 470,000 $ 400,000
$ 400,000
EXPENDITURES
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL BUDGET PROPOSAL
APPROVAL
NO.
CATEGORY RECAP
2013/14 2014/16 2016/16 2016/17
2016/17
1000/2999
Personal Services
$ 271,640 $ 496,731 $ 470,000 $ 400,000
$ 400,000
3000/3999
Contractual Services
- - - -
-
4000/4999
Other Charges & Services
- - - -
-
6000/6399
Commodities
- - - -
-
6400/6999
Other Operating Expenses
- - - -
-
Total Operating Expenses
271,640 496,731 470,000 400,000
400,000
6000/6999
Capital Outlay
- - - -
-
Total Expenditures
$ 271,640 $ 496,731 $ 470,000 $ 400,000
$ 400,000
2-128
CITY OF AVENTURA
2016/17
REVENUE PROJECTIONS
OBJECT
APPROVED CITY
MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO. CATEGORY RECAP
2013/14 2014/15
2015/16
2016/17
2016/17
Charges for Services
3421100 Police Detail Billing
$
330,244 $ 649,744 $
470,000 $
400,000
$ 400,000
Total Revenues
$
330,244 $ 649,744 $
470,000 $
400,000
$ 400,000
EXPENDITURES 2001-521
OBJECT
APPROVED CITY MANAGER
COMMISSION
CODE
ACTUAL ACTUAL
BUDGET
PROPOSAL
APPROVAL
NO. CATEGORY RECAP
2013/14 2014/15
2015/16
2016/17
2016/17
PERSONAL SERVICES
Public Safety
1420 Extra Duty Detail
$
271,640 $ 495,731 $
470,000 $
400,000
$ 400,000
Total Expenditures
$
271,640 $ 495,731 $
470,000 $
400,000
$ 400,000
REVENUE RATIONALE
3421100 Police Detail Billing
—
Estimated amount of revenue generated by off-duty
details
in the City's business and residential communities.
2-129
;*' L-+ r V
SUMMARY OF
CAPITAL
IMPROVEMENT
PROGRAM
3-1
CAPITAL IMPROVEMENT PROGRAM
2016-2021
HIGHLIGHTS
• Road maintenance projects that total $2,764,000 to resurface asphalt and
enhance safety are included for 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,NE 28th Avenue, NE 190th Street,
Yacht Club Way and south portion of the hospital district.
• Provides funding in the amount of $1,400,000 to retrofit street lighting throughout
the City with more energy efficient LED fixtures and $200,000 for new street
lights on NE 30th Avenue south of NE 207th Street.
• Provides for improvements to Founders Park, Veterans Park, and Waterways
Park in the amount of $816,500 to address maintenance requirements.
• Funds upgrades to seawalls along 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 $2,764,500 has been earmarked during the five-year period.
• Provides the necessary equipment to continue to provide high quality and
effective police services.
• Continues the implementation of technology improvements and management
information systems to enhance the productivity and efficiency of City operations.
• Ensures that the tools of production, vehicles, equipment and technology, are
available for City operations.
3-2
PURPOSE OF THE CAPITAL IMPROVEMENT PROGRAM
The purpose of the CIP is to establish a long term plan of proposed capital expenditures,
the means and methods of financing, and a schedule of priorities for implementation. In
order to determine the impact on the City's operating budget, debt service and the general
trend of future expenditures, the City Commission will be provided with the advantage of a
CIP document as a point of reference and estimated long-term budget plan. In accordance
with the State's Growth Management Act, the City is required to undergo this process in
order to meet the needs of its Comprehensive Plan.
The CIP is an official statement of public policy regarding long-range capital development
within the City. A capital improvement is defined as a capital expenditure of $5,000 or
more, resulting in the acquisition, improvement or addition to fixed assets in the form of
land, buildings or improvements, more or less permanent in character, and durable
equipment with a life expectancy of more than one (1) year. In addition, equipment that has
a value of $5,000 or less is also included in this document for budgetary purposes.
The CIP lists proposed capital projects to be undertaken, the year in which they will be
started, the amount expected to be expended in each year and the method of financing
these projects. Based on the CIP, a department's capital outlay portion of the annual
Operating Budget will be formulated for that particular year. The CIP document also
communicates to the citizens, businesses and interested parties the City's capital priorities
and plan for implementing projects.
The five-year CIP is updated annually to add new projects in the fifth year, to re-evaluate
the program and project priorities in light of unanticipated needs, and to revise
recommendations to take account of new requirements and new sources of funding. Capital
Improvement programming thus becomes a continuing part of the City's budgeting and
management procedures.
The annual capital programming process provides the following benefits:
The CIP is a tool for implementing the City's Comprehensive Plan.
2. The CIP process provides a mechanism for coordinating among projects with
respect to function, location, and timing.
3. The yearly evaluation of project priorities ensures that the most crucial
projects are developed first.
4. The CIP process facilitates long-range financial planning by matching
estimated revenue against capital needs, establishing capital expenditures
and identifying the need for municipal borrowing and indebtedness within a
sound long-range fiscal framework.
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 2016 - 2021. 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
Budget during the fiscal year.
department based on an urgent
previously approved project. T
Manager and, if approved by th
City Commission.
process, changes can be made to the adopted Capital
A request for amendment is generated by an operating
need for new capital project or for additional funding for a
ie request is reviewed by the Finance Director and City
City Manager, a budget amendment is presented to the
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 BP1-CS is Beautification and Parks project number one
which was requested by the Community Services Department.
3-6
SUMMARY OF RECOMMENDED PROJECTS
The proposed 2016 — 2021 CIP includes 32 projects in five (5) functional categories with
a total value of $15,417,855. The following represents the percentage of total funding
that each functional category has been allocated: Beautification & Parks Facilities (3%),
Transportation, Drainage and Infrastructure Improvements (42%), Capital Equipment
Purchase and Replacement (24%), Information/Communication Technology (25%) and
Public Buildings and Facilities Improvements (3%).
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 2016/17 2017/18 2018/19 2019/20 2020/21
TOTAL
Beautification & Parks Facilities $ 194,400 $ 201,000 $ 209,860 $ 36,660 $ 266,800 $
896,600
Transportation, Drainage & 2,307,600 1,161,000 1,106,000 1,001,000 903,000
6,468,600
Infrastructure
Public Buildings & Facilities 30,000 83,000 130,600 181,600 60,000
476,000
Information/Communication 684,176 689,876 766,676 786,376 906,376
3,833,476
Technology
Capital Equipment 806,160 796,100 687,230 804,400 662,400
3,744,280
Totals $ 4,021,226 $ 2,919,976 $ 2,900,266 $ 2,808,826 $ 2,767,676 $ 16,417,866
Capital Improvement Program
2016/17 - 2020/21
Summary By Function
Beautification &
Capi-al Equipmen-, Parks Facilities
2-0== fish
7ranspor#at on.
DrSlnoge9
Infrastru cture
�• r 42:.4
I nforrnatr on
T ech niol ogy
Pulalic Buildings
�' fl
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
2016/17 - 2020/21
Summary By funding Source
Funding Source
2016117 2017118 2018119 2019120 2020121 TOTAL
General
$ 2,701,226 $ 1,616,476 $ 1,444,766 $ 1,460,326 $ 1,632,076 $ 8,644,866
Stormwater Utility
339,000 260,000 396,000 260,000 260,000 1,484,000
Charter School
293,000 262,600 349,600 367,600 332,600 1,686,000
Transportation Fund
688,000 901,000 711,000 761,000 663,000 3,704,000
$ 4,021,226 $ 2,919,976 $ 2,900,266 $ 2,808,826 $ 2,767,676 $ 16,417,866
The proposed funding
plan involves a commitment to "pay—as-you-go" annual appropriations
established in yearly budgets and does not include additional long term debt.
Funding Source Summary
General
JU. _
� , 5trrr�7v�at�rt�tilit�
Charter School
—moo
Transportation Fund
z4-f
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:
10pol=I
Capital Improvement Program
2016/17- 2020/21
Summary By Location
3-9
Resurfacing
Street Lighting
Drainage
Park
Location
Improvements
Improvements
Founders Park
2016 to 2020
Waterways Park
2016 & 2020
Veterans Park
2017 to 2019
NE 30th Avenue
2016/17
NE 27th Avenue
2016/17
NE 28th Court
2016/17
NE 209th Street
2016/17
NE 183rd Street Seawall Improvements
2016/17
NE 188th Street Seawall Improvements
2016/17
NE 190th Street Seawall Improvements
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
NE 28th Avenue
2019/20
NE 190th Street
2020/21
Yacht Club Way
2020/21
Hospital District
2020/21
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 $15,417,855. No additional debt is recommended.
• Adjusts property tax revenues based on projected conservative growth in
assessments.
RECAP OF AVAILABLE RESOURCES vs PROPOSED APPROPRIATIONS
GENERAL FUND CAPITAL IMPROVEMENT PROGRAM
2016117
2017118
2018119
2019120
2020121
TOTAL PROJECTED AVAILABLE RESOURCES $37,141,883
$37,743,672
$38,838,173
$40,291,922
$41,507,571
PROJECTED OPERATING EXPENDITURES
32,059,682
32,989,348
34,184,492
35,440,002
36,741,032
DEBT SERVICE REQUIREMENTS
2,207,863
2,220,979
2,220,979
2,220,979
2,220,979
SUBTOTAL - EXPENDITURES
34,267,545
35,210,327
36,405,471
37,660,981
38,962,011
BALANCE AFTER OPERATING COSTS
2,874,338
2,533,345
2,432,702
2,630,941
2,545,561
LESS CIP APPROPRIATIONS
2,701,225
1,516,475
1,444,755
1,450,325
1,532,075
BALANCE
$ 173,113 $
1,016,870 $
987,947 $
1,180,616
$ 1,013,486
AMOUNT NEEDED FROMCIP RESERVE
OR NEW REVENUES
$ - $
- $
- $
-
$ -
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
PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2016/17 - 2020/21
SUMMARY BY YEAR
BP1
Founders Park Improvements
CS
$ 155,000 $ 31,000 $
185,000 $
15,000 $ 50,000 $ 436,000
BP2
Waterways Park Improvements
CS
30,000 -
-
- 196,000 226,000
BP3
Veterans Park Improvements
CS
- 150,000
4,500
- - 154,500
BP4
Exercise Trail Improvements
PW/T
- 10,400
10,600
10,800 - 31,800
BP5
City-wide Beautification Improvements
PW/T
9,400 9,600
9,750
9,750 9,800 48,300
Totals $ 194,400 $ 201,000 $ 209,850 $ 35,550 $ 255,800 $ 896,600
TABLE 2
PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2016/17 - 2020/21
FUNDING PLAN
BP1
Founders Park Improvements
CS
$ 436,000
$ 436,000
BP2
Waterways Park Improvements
CS
226,000
226,000
BP3
Veterans Park Improvements
CS
154,500
154,500
BP4
Exercise Trail Improvements
PW/T
31,800
31,800
BP5
City-wide Beautification Improvements
PW/T
48,300
48,300
Totals
$ 896,600
$ 896,600
3-11
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2016/17 - 2020/21
SUMMARY BY YEAR
TDI1 Stormwater Drainage Improvements
PW/T $ 1,619,500 $ 250,000
$ 395,000 $
250,000 $
250,000 $ 2,764,500
TDI2 Road Resurfacing Program
PW/T 288,000 501,000
311,000
551,000
653,000 2,304,000
TDI3 Street Lighting Improvements
PW/T 400,000 400,000
400,000
200,000
- 1,400,000
Totals
$ 2,307,500 $ 1,151,000
$ 1,106,000 $
1,001,000 $
903,000 $ 6,468,500
TABLE 2
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2016/17
- 2020/21
FUNDING PLAN
TDI1 Stormwater Drainage Improvements PW/T $ 2,764,500 $ 1,484,000 $ 1,280,500 $ -
TDI2 Road Resurfacing Program PW/T 2,304,000 - - 2,304,000
TDI3 Street Lighting Improvements PW/T 1,400,000 - - 1,400,000
Totals $ 6,468,500 $ 1,484,000 $ 1,280,500 $ 3,704,000
3-12
TABLE 1
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2016/17- 2020/21
SUMMARY BY YEAR
PBF1 HVAC Replacements
PBF2 Community Recreation Center Improvements
PBF3 AACC Improvements
Totals
PW/T $ 30,000 $ 83,000 $ 99,500 $ 145,000 $ 50,000 $ 407,500
CS - - 31,000 13,500 - 44,500
AACC - - - 23,000 - 23,000
$ 30,000 $ 83,000 $ 130,500 $ 181,500 $ 50,000 $ 475,000
TABLE 2
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2016/17- 2020/21
FUNDING PLAN
- Charter
■-
PBF1 HVAC Replacements PW/T $ 407,500 $ 167,000 $ 240,500
PBF2 Community Recreation Center Improvements CS 44,500 - 44,500
PBF3 AACC Improvements AACC 23,000 23,000
Totals
$ 475,000
3-13
$ 167,000 $ 308,000
TABLE 1
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2016/17 - 2020/21
SUMMARY BY YEAR
Dept. # 2016/17 2017/18 2018/19 2019/20 2020/21 Total
ICT1
Police Computers Systems<$5000
PD
$ 133,375 $
153,375 $
197,375 $
111,375
$ 138,375
$ 733,875
ICT2
Central Computer System>$5000
IT
170,000
240,000
210,000
255,000
240,000
1,115,000
ICT3
Radios
PD
50,000
50,000
13,000
50,000
200,000
363,000
ICT4
Computer Equipment<$5000
ACES
227,500
138,500
204,500
195,000
207,500
973,000
ICT5
Computer Equipment>$5000
ACES
65,500
72,000
110,000
132,500
95,000
475,000
ICT6
Computer Equipment<$5000
IT
6,000
6,000
6,000
6,000
6,000
30,000
ICT7
Computer Equipment<$5000
F
2,000
3,000
3,000
5,000
2,000
15,000
ICT8
Computer Equipment<$5000
CM
4,000
-
-
-
-
4,000
ICT9
Computer Equipment<$5000
PVN/T
4,300
7,000
11,300
9,000
3,000
34,600
ICT10
Computer Equipment<$5000
CS
12,000
7,000
1,000
6,000
7,000
33,000
ICT11
Computer Equipment<$5000
CD
3,500
4,000
4,500
3,500
4,500
20,000
ICT12
Computer Equipment<$5000
AACC
6,000
6,000
5,000
11,000
2,000
30,000
ICT13
Computer Equipment<$5000
CC
-
3,000
1,000
2,000
1,000
7,000
Totals
$ 684,175 $
689,875 $
766,675 $
786,375
$ 906,375
$ 3,833,475
TABLE 2
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2016/17 - 2020/21
FUNDING PLAN
ICT1
Police Computers Systems<$5000
PD
$ 733,875
$ 733,875
ICT2
Central Computer System>$5000
IT
1,115,000
1,115,000
ICT3
Radios and E911 System
PD
363,000
363,000 -
ICT4
Computer Equipment<$5000
ACES
973,000
- 973,000
ICT5
Computer Equipment>$5000
ACES
475,000
- 475,000
ICT6
Computer Equipment<$5000
IT
30,000
30,000 -
ICT7
Computer Equipment<$5000
F
15,000
15,000
ICT8
Computer Equipment<$5000
CM
4,000
4,000
ICT9
Computer Equipment<$5000
PVN/T
34,600
34,600
ICT10
Computer Equipment<$5000
CS
33,000
33,000
ICT11
Computer Equipment<$5000
CD
20,000
20,000
ICT12
Computer Equipment<$5000
AACC
30,000
30,000
ICT13
Computer Equipment<$5000
CC
7,000
7,000 -
$ 3,833,475
$ 2,385,475 $ 1,448,000
Totals
3-14
TABLE 1
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2016/17 - 2020/21
SUMMARY BY YEAR
TABLE 2
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2016/17 - 2020/21
FUNDING PLAN
CIP #
Project Title am,=
Dept.
Fund mr,
CE1
Vehicle Purchase & Replacements
PD
$ 2,184,500
CE1
Vehicle Purchase & Replacements
PD $
387,000
$ 499,000 $
410,000
$ 496,000 $
392,500 $
2,184,500
CE2
Equipment Purchase and Replacement>5000
PD
282,000
137,000
110,500
169,000
95,000
793,500
CE3
Equipment Purchase and Replacement<5000
PD
36,200
48,600
69,600
29,600
15,600
199,600
CE4
Equipment Purchase and Replacement>5000
CS
12,250
48,250
29,000
-
-
89,500
CE5
Equipment Purchase and Replacement>5000
PW/T
31,000
-
-
62,000
46,000
139,000
CE6
Equipment Purchase and Replacement<5000
CS
7,300
6,550
9,750
7,800
8,300
39,700
CE7
Equipment Purchase and Replacement>5000
AACC
49,400
55,700
35,380
40,000
95,000
275,480
CE8
Equipment Purchase and Replacement>5000
CD
-
-
23,000
-
-
23,000
Totals
$
805,150
$ 795,100 $
687,230
$ 804,400 $
652,400 $
3,744,280
TABLE 2
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2016/17 - 2020/21
FUNDING PLAN
CIP #
Project Title am,=
Fund mr,
CE1
Vehicle Purchase & Replacements
PD
$ 2,184,500
$ 2,184,500
CE2
Equipment Purchase and Replacement>5000
PD
793,500
793,500
CE3
Equipment Purchase and Replacement<5000
PD
199,600
199,600
CE4
Equipment Purchase and Replacement>5000
CS
89,500
89,500
CE5
Equipment Purchase and Replacement>5000
PW/T
139,000
139,000
CE6
Equipment Purchase and Replacement<5000
CS
39,700
39,700
CE7
Equipment Purchase and Replacement>5000
AACC
275,480
275,480
CE8
Equipment Purchase and Replacement>5000
CD
23,000
23,000
Totals
$ 3,744,280
$ 3,744,280
3-15
CITY OF AVENTURA
UTL
2016/17 - 2020/21
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET
ESTIMATED
OBJECT COMMISSION USEFULE ANNUAL OPERATING BUDGET IMPACT
CODE APPROVAL PROJECT LIFE
NO. CATEGORY RECAP 2016/17 DESCRIPTION (YEARS) 2016/17 2017/18 2018/19 2019/2020 2020/21
001-8OXX
3-16
City Manager - 05-512
6402
Computer Equipment <$5,000
$
4,000
No impact
on operating
budget
4
Finance - 10-513
6402
Computer Equipment <$5,000
2,000
No impact
on operating
budget
4
- - - - -
Information Technology. - 12-513
6401
Computer Equipment>$5,000
170,000
No impact
on operating
budget
4
- - - - -
6402
Computer Equipment <$5,000
6,000
No impact
on operating
budget
4
- - - - -
Public Safety - 20- 521
6402
Computer Equipment <$5,000
133,375
No impact
on operating
budget
4
- - - - -
6407
Radio Purchase & Replace.
50,000
No impact
on operating
budget
5
- - - - -
6410
Equipment >$5,000
282,000
No impact
on operating
budget
5
- - - - -
6411
Equipment <$5,000
36,200
No impact
on operating
budget
5
- - - - -
6450
Vehicles
387,000
No impact
on operating
budget
4
- - - - -
Community Development - 40-524
6402
Computer Equipment <$5,000
3,500
No impact
on operating
budget
4
- - - - -
Community Services - 50-539/541/572
6402
Computer Equipment <$5,000
12,000
No impact
on operating
budget
4
- - - - -
6410
Equipment >$5,000
12,250
No impact
on operating
budget
5
- - - - -
6411
Equipment <$5,000
7,300
No impact
on operating
budget
5
- - - - -
6310
Aventura Founders Park
155,000
No impact
on operating
budget
10
- - - - -
6322
Waterways Park Improvements
30,000
No impact
on operating
budget
10
- - - - -
Public Works/Transportation - 60-541
6301
Beautification Projects
9,400
No impact
on operating
budget
5
- - - - -
6308
Seawall Improvements
1,280,500
No impact
on operating
budget
25
- - - - -
6402
Computer Equipment <$5,000
4,300
No impact
on operating
budget
4
- - - - -
6410
Equipment >$5,000
31,000
No impact
on operating
budget
4
- - - - -
Charter School - 69-569
6305
Charter School Improvements
30,000
No impact
on operating
budget
10
- - - - -
Arts & Cultural Center - 70-575
6402
Computer Equipment <$5,000
6,000
No impact
on operating
budget
4
- - - - -
6410
Equipment >$5,000
49,400
No impact
on operating
budget
5
- - - - -
Non -Departmental - 90-590
6999
Capital Reserve
16,575,911
N/A
N/A
N/A N/A N/A N/A N/A
$
19,277,136
$ - $ - $ - $ - $
RANSPORTATION
AND STREET
MAINTENANCE
FUND
- 120
Community Services - 50-541
6305
Road Resurfacing
$
288,000
No impact
on operating
budget
10
$ - $ - $ - $ - $ -
6307
Street Lighting Improv.
400,000
No impact
on operating
budget
10
- - - - -
6999
Capital Reserve
539,473
N/A
N/A
N/A N/A N/A N/A N/A
Total Capital
$
1,227,473
$ - $ - $ - $ - $ -
CAPITAL PROJECTS FUND - 392
Public Safety - 20- 521
6999
Capital Reserve
$
5,000
N/A
N/A
N/A N/A N/A N/A N/A
Community Services - 572
6999
Capital Reserve
118,680
N/A
N/A
N/A N/A N/A N/A N/A
Total Capital
$
123,680
$ - $ - $ - $ - $ -
STORMWATER
UTILITY FUND - 410
Community Services - 538
6306
Drainage Improvements
$
339,000
No impact
on operating
budget
10
$ - $ - $ - $ - $ -
6999
Capital Reserve
301,002
N/A
N/A
N/A N/A N/A N/A N/A
Total Capital
$
640,002
$ - $ - $ - $ - $
3-16
GLOSSARY
4-1
Account
A term used to identify an individual asset,
liability, expenditure control, revenue
control, encumbrance control or fund
balance.
Accounting System
The total structure of records and
procedures which discover, record,
classify, summarize and report
information on the financial position and
results of operations of the City or any of
its funds, fund types, balanced account
groups or organizational components.
Accrual Basis of Accounting
A method of accounting where revenues
are recorded when service is given and
expenses are recognized when the
benefit is received.
Actuary
A person that makes determinations of
required contributions to achieve future
funding levels that addresses risk and
time.
Ad Valorem Taxes
Taxes levied on all real and certain
personal property, tangible and intangible,
according to the property's assessed
valuation.
Adopted Budget
The proposed budget as initially formally
approved by the City Commission.
Amended Budget
The adopted budget as formally adjusted
by the City Commission.
Amortization
The reduction of debt through regular
payments of principal and interest
sufficient to retire the debt instrument at a
predetermined date known as maturity.
Appropriation
An authorization granted by the City
Commission to make expenditures and to
incur obligations for specific purposes. An
W
appropriation is limited in amount to the
time it may be expended.
Assessed Valuation
A valuation set upon real estate or other
property by the County Property
Appraiser and the State as a basis for
levying ad valorem taxes.
Assets
Cash, receivables or capital assets listed
within the balance sheet.
Balance Sheet
Basic financial statement that describes
the basis of accounting used in its
preparation and presentation of a
specified date in the City's assets,
liabilities and the remaining fund balance
or fund equity.
Balanced Budget
A budget in which current funds or
revenues equal planned expenditures.
Basis Point
Equal to 1/100 of 1 %. If interest rates rise
from 7.50% to 7.75%, the difference is
referred to as an increase of 25 basis
points.
Bond
A written promise, generally under seal, to
pay a specified sum of money, called the
face value, at a fixed time in the future,
called the date of maturity and carrying
interest at a fixed rate, usually payable
periodically. Note: The difference between a
note and a bond is that the latter usually runs for
a longer period of time and requires greater
legal formality.
Bond Covenants
A legally enforceable promise made to the
bondholders from the issuer, generally in
relation to the funding source utilized for
repayment.
Bonded Debt
That portion of indebtedness represented
by outstanding bonds.
Budget
A financial operating plan that embodies
an estimate of proposed expenditures for
a given period (usually a single fiscal year)
and the proposed means of financing
them.
Budget Calendar
A schedule of key dates that the City
utilizes to prepare, adopt and administer
the budget.
Budget Message
A general discussion of the proposed
budget as presented in writing by the City
Manager to the City Commission.
Budgetary Control
The control or management of the City in
accordance with the approved budget for
the purpose of keeping expenditures
within the limitations of available
appropriations and available revenues.
Represents the level of control at which
expenditures may not exceed budget.
Any revisions that alter the total
expenditures of a department must be
approved by the City Commission.
Capital Budget
A plan of proposed capital outlays and the
means of financing them for the current
fiscal period.
Capital Construction Fund
A fund established to account for bond
proceeds and expenditures associated
with the purchase of properties to be to be
utilized for public parks, cultural center
and the permanent Government Center
and Police Station.
Capital Improvement Program (CIP)
A plan for capital expenditures to be
incurred each year over a five-year period
to meet capital needs arising from the
long-term work program or otherwise. It
sets forth each project or other
contemplated expenditure in which the
City is to have a part and specifies the full
resources estimated to be available to
finance the projected expenditures.
4-3
Capital Outlays
Non-recurring expenditures of ar
infrequent or unusual nature which may
result in the acquisition/addition to the
City's fixed capital assets or infrastructure.
Capital Projects Fund
A fund established to account for impact
fees and other revenues specifically
earmarked for capital projects restricted
by City Ordinance or Commission Policy.
Carryover
An existing fund balance that is projected
to be available for use in the City's annual
budgeted expenditures.
Chart of Accounts
The classification system used by the City
to organize the accounting for various
funds.
Commercial Paper
An unsecured promissory note that is
issued for a specific amount, maturing on
a specific day. Normally, the maximum
maturity is 270 days, but the most
common length is 30 days.
Comprehensive Annual Financial
Report (CAFR)
This official annual report presents the
status of the City's finances in a
standardized format. The CAFR is
organized by fund and contains two (2)
basic types of information: a balance
sheet that compares assets with liabilities
and fund balance and an operating
statement that compares revenues and
expenditures.
Contingency
An appropriation of funds available to
cover unforeseen events that occur during
the fiscal year. These funds, if not used,
lapse at year-end. Note: This is not the
same as fund balance.
Current Assets
Assets that one can reasonably expect to
convert into cash, sell or be consumed
through operations within one (1) year.
Current Liabilities
Obligation whose liquidation is expected
to require the use of existing resources
classified as current assets or the creation
of other current liabilities.
Debt Service
The payment of principal and interest on
borrowed funds such as bonds.
Debt Service Fund
A fund established to finance and account
for the accumulation of resources for and
the payment of, general long-term debt
principal and interest. Note: This fund is
also referred to as a "Sinking Fund".
Debt Service Requirements
The amounts of revenue which must be
provided for a debt service fund so that all
principal and interest payments can be
made in full and on schedule.
Defeasance
A provision that voids a bond when the
borrower puts cash in escrow via a
refunding bond issuance sufficient to
service the borrower's debt. When a
bond issue is defeased, the borrower sets
aside cash to pay off the bonds, therefore
the outstanding debt and cash offset each
other on the balance sheet and are
removed from the financial statements.
Depreciation
The decrease in the value of physical
assets due to their use and the passage
of time.
Encumbrances
Obligations in the form of purchase
orders, contracts or salary commitments
which are chargeable to an appropriation
and for which a part of the appropriation is
reserved. They cease to be
encumbrances when paid or when the
actual liability is set up.
Expenditures
For accrual basis accounts, this term
designates total charges incurred,
whether paid or unpaid, including
expenses, provision for debt service and
capital outlays. For cash basis accounts,
the term covers only actual disbursements
for these purposes. Note: Encumbrances are
not considered expenditures.
Expenses
Charges incurred, whether paid or unpaid,
for operation, maintenance and interest
and other charges which are presumed to
benefit the current fiscal period.
Fiscal Period
Any period at the end of which a
governmental unit determines its financial
condition and the results of its operations
and closes its books. Note: it is usually a
year, though not necessarily a calendar year.
Fiscal Year (FY)
Any period of 12 consecutive months to
which the annual budget applies and at
the end of which the City determines its
financial position and results of operations.
The City's fiscal year begins October 1St
and ends September 30t"
Fixed Assets
Land, buildings, machinery, furniture, or
other equipment that have a useful life of
more than one (1) year that cost more
than $5,000.
Franchise Fee
Charges to service providers for
exclusive/non-exclusive rights to operate
within municipal boundaries. Examples
include electric, gas, sanitation and
towing.
Full -Time Equivalent Position
A part-time position converted to the
decimal equivalent of a full-time position
based on 2,080 hours/year.
Fund
An independent fiscal and accounting
entity with a self -balancing set of
accounts recording cash and/or other
resources, together with all related
liabilities, obligations, reserves and
equities which are segregated for the
Fund Accounts
All accounts necessary to set forth the
financial operations and financial
condition of a fund.
Fund Balance
The excess of a fund's assets over its
liabilities and reserves. The City follows
GASB Statement No. 54, Fund Balance
Reporting and Governmental Fund Type
Definitions which requires that
governmental fund financial statements
present fund balances based on
classifications that comprise a hierarchy
that is based primarily on the extent to
which the City is bound to honor
constraints on the specific purposes for
which amounts in the respective
governmental funds can be spent.
The classifications used in the
governmental fund financial statements
are as follows:
Nonspendable: This classification
includes amounts that cannot be spent
because they are either (a) not in
spendable form or (b) are legally or
contractually required to be maintained
intact. "Not in spendable form" includes
items that are not expected to be
converted to cash (such as inventories and
prepaid amounts) and items such as long-
term amount of loans and notes
receivable, as well as property acquired
for resale. The corpus (or principal) of a
permanent fund is an example of an
amount that is legally or contractually
required to be maintained intact.
Restricted: This classification
includes amounts for which constraints
have been placed on the use of the
resources either (a) externally imposed by
creditors (such as through a debt covenant),
grantors, contributors, or laws or
regulations of other governments, or (b)
imposed by law through constitutional
provisions or enabling legislation.
Committed: This classification
includes amounts that can be used only
4-5
for the specific purposes determined by a
formal action of the City Commission that
can, by adoption of an ordinance prior to
the end of the fiscal year, commit fund
balance. Once adopted, the limitation
imposed by the ordinance remains in
place until a similar action is taken (the
adoption of another ordinance) to remove or
revise the limitation. Resources
accumulated pursuant to stabilization
arrangements are reported in this
category.
Assigned: This classification
includes amounts that are constrained by
the City's intent to be used for a specific
purpose but are neither restricted nor
committed. The City Commission has by
resolution authorized the City Manager to
assign fund balance. The City
Commission may also assign fund
balance as it does when appropriating
fund balance to cover a gap between
estimated revenue and appropriations in
the subsequent year's budget. Unlike
commitments, assignments generally can
only exist temporarily. In other words, an
additional action does not normally have
to be taken for the removal of an
assignment. Conversely, as discussed
above, an additional action is essential to
either remove or revise a commitment.
Unassigned: This classification
includes the residual fund balance for the
General Fund. This classification
represents fund balance that has not been
assigned to other funds and that has not
been restricted, committed, or assigned to
specific purposes within the General
Fund. Unassigned fund balance may also
include negative balances for any
governmental fund if expenditures exceed
amounts restricted, committed or
assigned for those specific purposes.
General Fund
The fund that is available for any legal
authorized purpose and which is therefore
used to account for all revenues and all
activities except those required to be
accounted for in another fund. Note: The
General Fund is used to finance the City's
ordinary operations.
Goal
A statement of broad direction, purpose or
intent based on the needs of the
community. A goal is general and
timeless; that is, it is not concerned with a
specific achievement in a given period.
Grant
A contribution by one (1) governmental
unit to another. The contribution is
usually made to aid in the support of a
specified function (e.g., education), but is
sometimes also made for general
purposes.
Income
This term is used in accounting for
governmental enterprises and represents
the excess of the revenues earned over
the expenses incurred in carrying on
particular phases of an enterprise's
activities. As indicated elsewhere, the
excess of the total revenues over the total
expenses of the utility for a particular
accounting period is called "net income".
Infrastructure
Public domain fixed assets including
roads, bridges, curbs, gutters, sidewalks,
drainage systems, lighting systems and
other items that have value only to the
City.
Interest Income
Revenue generated through the
investment of fund balances.
Interfund Transfers
Administrative fees charged to other City
funds for the provision of administration
and other City services.
Intergovernmental Revenue
Revenue received from or through the
Federal, State or County government,
including State Revenue Sharing,
Alcoholic Beverage Tax, Sales Tax and
Gasoline Taxes.
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.
70
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