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09-13-2017 Second Budget Hearing Agenda City Manager City Commission Eric M. SoToha, 1CMA-CM ]Enid Weisman,Mayor Howard Weinberg,Viec Mayor City Clerk Denise Landman,Commissioner ]Ellllisa L.Horvath MMC Dr.Linda Marks,Commissioner Gladys Mezrahi,Commissioner City Attorney Mare Narotsky,Commissioner Weiss Serota Helfman Robert Shelley,Commissioner �e � p�s� Cole&Bierman CITY COMMISSION MEETING AGENDA SECOND BUDGET HEARING SEPTEMBER 13, 2017 6:00 p.m. Aventura Government Center 19200 West Country Club Drive Aventura, Florida 33180 1. CALL TO ORDER\ROLL CALL 2. PLEDGE OF ALLEGIANCE 3. PUBLIC HEARINGS: ORDINANCES: SECOND READING- 2017/2018 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 2.66% ABOVE THE ROLLED BACK RATE OF 1.6813 MILS COMPUTED PURSUANT TO STATE LAW,FOR THE 2017 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 18, 2017, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 2017/2018 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(SECOND BUDGET HEARING)AGENDA SEPTEMBER 13,2017 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 TO: City Commission FROM: Eric M. Soroka, ICMA-CM, M. ager DATE: August 4, 2017 SUBJECT: Ordinance Adopting Ad Valor- • ax Rate for Fiscal Year 2017/18 1st Reading September 5, 2017 City Commission Meeting Agenda Item 3A 2nd Reading September 13, 2017 City Commission Meeting Agenda Item ,�-A— Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal year 2017/18. RECOMMENDATION It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal year 2017/18. This rate includes no increase. This will generate $16,560,288 based on an assessed value of $10,098,997,863. If you have any questions, please feel free to contact me. EMS/act Attachment cc01706-17 ORDINANCE NO. 2017- 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 2.66% ABOVE THE ROLLED BACK RATE OF 1.6813 MILS COMPUTED PURSUANT TO STATE LAW, FOR THE 2017 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 2017 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 2017/2018 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 2017 tax year, or $1.7261 per thousand dollars of taxable assessed property value. Said rate is greater than the rolled back rate of 1.6813 mils by 2.66%. 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. 2017- 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 Shelley, who moved its adoption on first reading. The motion was seconded by Commissioner Mezrahi, and, upon being put to a vote, the vote was as follows: Commissioner Denise Landman Yes Commissioner Dr. Linda Marks Yes Commissioner Gladys Mezrahi Yes Commissioner Marc Narotsky Yes Commissioner Robert Shelley Yes Vice Mayor Howard Weinberg Yes Mayor Enid Weisman Yes The foregoing Ordinance was offered by Commissioner , who moved its adoption on second reading. This motion was seconded by Commissioner , and upon being put to a vote, the vote was as follows: Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Gladys Mezrahi Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Howard Weinberg Mayor Enid Weisman PASSED on first reading this 5th day of September, 2017. PASSED AND ADOPTED on second reading this 13th day of September, 2017. Page 2 of 3 City of Avcntura Ordinance No. 2017- 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, C4! .ger DATE: August 4, 2017 SUBJECT: Ordinance Adopting 2017/2018 0 aerating and Capital Budget 1st Reading September 5, 2017 City Commission Meeting Agenda Item 913 2nd Reading September 13, 2017 City Commission Meeting Agenda Item `3Fj Attached for your consideration is the adopting Ordinance and documentation for the 2017/18 Operating and Capital Budget. The Ordinance format is similar to the one utilized to adopt the 2016/17 fiscal year budget. If you have any questions, please feel free to contact me. EMS/act Attachment CC01705-17 ORDINANCE NO. 2017- 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 18, 2017, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 2017/2018 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 2017/2018 Operating and Capital Improvement Program Budget, reviewed and approved by the City Commission on July 18, 2017, 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 2017/2018 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.2017- Section 3. Budgetary Control. The 2017/2018 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.2017- 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 2017/2018 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, 2017 shall lapse at that time; and, 2. All outstanding encumbrances for Capital Expenditures as of September 30, 2017 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 2016/2017 available balances and be simultaneously re- appropriated for capital expenditures, as previously approved in the 2016/2017 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 2017/2018 Budget, is $14,772,304 (effective September 30, 2017). 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. 2017- 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 Narotsky, who moved its adoption on first reading. The motion was seconded by Commissioner Landman, and upon being put to a vote, the vote was as follows: Commissioner Denise Landman Yes Commissioner Dr. Linda Marks Yes Commissioner Gladys Mezrahi Yes Commissioner Marc Narotsky Yes Commissioner Robert Shelley Yes Vice Mayor Howard Weinberg Yes Mayor Enid Weisman Yes The foregoing Ordinance was offered by Commissioner , who moved its adoption on second reading. This motion was seconded by Commissioner , and upon being put to a vote, the vote was as follows: Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Gladys Mezrahi Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Howard Weinberg Mayor Enid Weisman Page 4 of 5 City of Aventura Ordinance No. 2017- PASSED on first reading this 5th day of September, 2017. PASSED AND ADOPTED on second reading this 13'h day of September, 2017. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page5 of 5 City of Aventura . -...Operating Capi tal Budget FISCAL YEAR 2017/2018 a .J .I r ., F - I 4 r Ia�+r r � rb6 �. AV+o-R+ � IMF } r T * I f _ r� �"�} I L L LL��• a � _ �1 I; 4 j' P y 1 } t CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 �rn1 CITY COMMISSION Mayor Enid Weisman Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Gladys Mezrahi Commissioner Marc Narotsky Commissioner Robert Shelley Commissioner Howard Weinberg CITY MANAGER Eric M. Soroka, ICMA — CM DEPARTMENT DIRECTORS Weiss Serota Helfman Cole & Bierman, P.L., City Attorney Joanne Carr, Community Development Director Karen J. Lanke, Information Technology Director Julie Alm, Charter School Principal Brian K. Raducci, Finance Director Ellisa Horvath, City Clerk Jeff Kiltie, Arts & Cultural Center General Manager Kimberly Merchant, Community Services Director Joseph S. Kroll, Public Works/Transportation Director Bryan Pegues, Chief of Police CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 TABLE OF CONTENTS City Manager's Budget Message..............................................................................................i-xiv Organization Chart/ Our Mission Statement.............................................................................. xv Distinguished Budget Presentation Award..................................................................................xvi INTRODUCTION .......................................................................................................................1-1 CommunityProfile................................................................................................................1-2 Budget Procedures and Process .........................................................................................1-5 FinancialPolices..................................................................................................................1-8 Cash Management/Investment Policies...............................................................................1-9 FundBalance Policies........................................................................................................1-10 Financing Programs and Debt Administration....................................................................1-12 RiskManagement..............................................................................................................1-14 Demographics and Miscellaneous Statistics......................................................................1-15 Budget Preparation Calendar.............................................................................................1-16 Assessed Value Information ..............................................................................................1-17 TaxRate Comparison ........................................................................................................1-18 Where Do Your Tax Dollars Go? .......................................................................................1-19 Comparative Personnel Allocation Summary.....................................................................1-20 Privatized/Contracted City Services...................................................................................1-20 SUMMARY OF ALL FUNDS.....................................................................................................2-1 FundBalance Analysis.........................................................................................................2-4 GENERALFUND ......................................................................................................................2-5 Summaryof Budget .............................................................................................................2-6 Revenue Projections............................................................................................................2-9 Expenditures: CityCommission ..........................................................................................................2-19 Office of the City Manager ...........................................................................................2-23 LegalDepartment.........................................................................................................2-29 City Clerk's Office.........................................................................................................2-33 FinanceDepartment.....................................................................................................2-39 Information Technology Department............................................................................2-47 PoliceDepartment........................................................................................................2-55 Community Development Department.........................................................................2-63 Community Services Department ................................................................................2-69 Public Works/Transportation Department....................................................................2-75 Arts & Cultural Center Department ..............................................................................2-83 Non-Departmental........................................................................................................2-89 CapitalOutlay...............................................................................................................2-93 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 TABLE OF CONTENTS — CONTINUED POLICE EDUCATION FUND ................................................................................................2-101 TRANSPORTATION AND STREET MAINTENANCE FUND...............................................2-105 911 FUND..............................................................................................................................2-111 DEBT SERVICE FUNDS.......................................................................................................2-115 CAPITAL PROJECTS FUND................................................................................................2-129 STORMWATER UTILITY FUND ...........................................................................................2-133 POLICE OFFDUTY SERVICES FUND .................................................................................2-137 SUMMARY OF CAPITAL IMPROVEMENT PROGRAM ..........................................................3-1 2017-2022 Highlights...........................................................................................................3-2 Purpose of the Capital Improvement Program.....................................................................3-3 LegalAuthority.....................................................................................................................3-4 Development of the Capital Improvement Program.............................................................3-4 Capital Improvement Program Policies................................................................................3-5 Preparing the Capital Budget...............................................................................................3-6 Locating a Specific Capital Project.......................................................................................3-6 Summary of Recommended Projects ..................................................................................3-7 Summary of Major Programs ...............................................................................................3-7 Summary of Proposed Appropriations by Funding Source..................................................3-8 Summary of Projects by Location and Year.........................................................................3-9 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 Communications and Computer Equipment......................................................3-14 Proposed Capital Equipment Purchase and Replacement................................................3-15 Impact of Capital Projects on Operating Budget................................................................3-16 GLOSSARY...............................................................................................................................4-1 APPENDICES............................................................................................................................5-1 APPENDIX A—Authorized Investments Summary Table....................................................5-2 _= = City ®f Aventura Government Center 19200 West Country Club Drive Aventura, Florida 33180 Office of the City Manager August 23, 2017 The Honorable Mayor and City Commission City of Aventura Aventura, Florida 33180 RE: 2017/18 Budget Message Addendum Members of the City Commission- On July 7, 2017 the City Manager's Proposed Operating and Capital Budget for all funds for the fiscal year beginning October 1, 2017 was presented to the City Commission. A Budget review meeting was held on July 18, 2017, whereby the City Commission reviewed, discussed and approved the proposed budget as presented. Enclosed herein is the 2017/18 fiscal year budget. Respectfully submitted, Eric M. Soroka City Manager i _= = City ®f Aventura Government Center °6 19200 West Country Club Drive Aventura, Florida 33180 Office of the City Manager July 7, 2017 The Honorable Mayor and City Commission City of Aventura Aventura, Florida 33180 RE: 2017/18 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, 2017, for your review and consideration. The budget document emphasizes a professional and conservative fiscal approach and represents the single most important report presented to the City Commission. It is primarily intended to establish an action, operational, and financial plan for the delivery of City services. It also represents the City's commitment to providing the highest level of City services to maximize the quality of life for its citizens, businesses and visitors. The proposed budget provides the resources to maintain our quality municipal services and facilities that make Aventura a premier community to live, work and play. This document serves as an aid to the residents in providing a better understanding of the City's operating and fiscal programs. Budget Format/Transparency This single budget document, which includes all City Funds and service programs, has been prepared to provide the public with a comprehensive and transparent overview of all City services and financial framework. A separate budget document for the Aventura City of Excellence Charter School and proposed Aventura Charter High 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, the City's Website page entitled "Financial Transparency Tools" 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. ii 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. 2017/18 Budget Priorities/ Goals and Action Plans The budget addresses the following priorities/ goals that the City Commission has either adopted or supported through policy or initiatives: Enhance the safety and security of our residents and businesses. • Implement community outreach initiates to engage the community in joint problem solving and crime prevention techniques. • Add 4 new Police Officer positions in accordance with the Police Services Agreement with the Aventura Mall, to enhance safety and security as part of the opening of the new addition to the Mall this fall. • Improve communications with the community by expanding social media and community policing efforts by the Police department. • Increase overtime costs to meet the demands of police service requirements and community safety. Provide and support quality educational choices for Aventura students to succeed academically and become productive citizens. • Continue to operate Aventura City of Excellence School K-8 as an "A" rated high performing school and provide support services thorough various City departments. • Continue to take the necessary steps to ensure the opening of the proposed Aventura Charter High School by August 2019 including the funding of the upfront construction costs. Maintain efficient and responsive government which embraces the highest standards of service and financial stability. • For the 22nd year in a row no increase in the tax rate is recommended. • Continue to focus on maintaining and protecting the City's infrastructure by funding capital outlay projects from park improvements to road resurfacing expenditures in the amount of$1,289,500. • Maintain healthy reserves that protect the City's ability to provide quality services no matter the economic times and address unforeseen emergencies. • Continue the model of privatizing many service areas of the City's operations while maintaining a small workforce which has allowed for a more cost effective service delivery system, as compared to the traditional government structure. • Continue to utilize technology to improve productivity and expand E-government applications. Continue to explore alternate transportation modes to alleviate traffic and support bicycle friendly initiatives.- Continue nitiatives.Continue to fund the free Aventura Express Shuttle Bus system that serves almost 26,000 riders a month and extend service to new developments. iii • Implement recommendations included in the Unfiled Master Plan for Pedestrian and Bicycle Connectivity. • Expand the Aventura BCycle bike share program by adding a new station to be located at E. Country Club Drive/Mystic Point area based on resident requests. • Continue to collaborate with state, county and local officials to address possible solutions to traffic issues. Community Engagement, Parks, Programs and Special Events. • Add 3 part-time seasonal Park Attendant positions in order to provide adequate coverage in the peak season and accommodate increased attendance at our park facilities. • Implement a new afterschool program at the Community Recreation Center for Aventura students that attend Aventura Waterways K-8. • Add a Jazz, Wine and Cheese event to be held in April of 2018, as part of the City's ongoing efforts to provide community events of all age groups. • A new youth travel soccer and basketball leagues were established to respond to increased demand for these services in the community. The cost will be offset by fees charged for this service. • Continue the "Community Ride with the Police Department" Special Event which provides opportunities for the residents to interact with the Police. • Increase funding to support a wide Varity of programming for all age groups at the Aventura Arts & cultural Center. • Continue to fund Family Movie Nights at Founders Park. • Provide adequate funding to maintain our parks and recreation facilities at a high level. • Employ the use of the newly created Youth Advisory Board. Environmental Sustainability and Go Green Initiatives • Maintain Tree City USA status. • Continue to improve the energy efficiency of all City facilities including the replacement of worn air conditioning systems. • Ensure that redevelopment projects that require land use/zoning revisions do not have a negative impact on the community. • Includes funding to continue to retrofit street lighting throughout the City with more energy efficient LED fixtures. • Monitor and participate in regional efforts to address the impact of rising sea level and the long range impacts of climate change. • Implement strategies and recommendations included in the City's Comprehensive Stormwater Management Plan to address drainage infrastructure improvements and long range impacts of climate change. • Continue the "Go Green Award Program" sponsored by the Community Services Board to recognize condominiums and businesses that have made efforts to reduce energy consumption and implement recycling programs. • Provide adequate funding to maintain our signature landscape, streets, rights-of-way and facilities. • Maintain the silver level certification recognition by the Florida Green Local Government Program. iv Significant Factors The Miami-Dade County Property Appraiser has advised that the City experienced a 2% increase in property values over the prior year. This lower than usual increase was due to a flat condominium market currently experienced in the County and a lack of new construction in 2016. New construction values only amounted to $7.4 million. I am pleased to advise, our strong fiscal policies and prudent budgeting have assisted in the maintenance of all existing service levels and avoiding raising the tax rate for the 22nd year in a row. Going forward, developments currently under construction such as the Park Square Aventura, Publix Shopping Center redevelopment, 3 new office buildings, Aventura Hospital and Medical Center additions and the expansion of the Aventura Mall will increase the City's tax base and should provide revenue to offset service demands in the future. However, we need to continue to be conservative in our approach to City finances during these uncertain economic times. The financial plan to fund the construction of the proposed Aventura Charter High School project will reduce the City's General Fund balance by $9.5 million over the next two years. Unless it is needed in the case of an emergency or to fund non-recurring capital projects every effort should be made to avoid reducing the reserves further. The budget process produced a total budget of $58,175,949 or 11.4% 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 $2,697,975 and decreased by $10,540,697 compared to the prior year. Projects included range from park 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 well into the future. Operating costs increased by $1,254,849 or 3.6% as compared to the previous year. The budget maintains our current level for all City services except the following areas: • Added 4 new Police Officer positions at a cost of $363,680, in accordance with the Police Services Agreement with the Aventura Mall, to enhance safety and security as part of the opening of the new addition to the Mall this fall. • Added 3 part-time seasonal Park Attendant position at a cost of $22,821 in order to provide adequate coverage in the peak season and accommodate increased attendance at our park facilities • A new afterschool program at the Community Recreation Center was added for Aventura students that attend Aventura Waterways K-8 and new youth travel soccer and basketball leagues were established to respond to increased demand for these services in the community. The cost will be offset by fees charged for this service. • A Jazz, Wine and Cheese event to be held in April 2018, was added as part of the City's ongoing efforts to provide community events of all age groups. • Increased funding for the shuttle bus service by $45,000 to expand service to new developments that come on-line in the next year. • After several years of modest increases, our employee health insurance costs rose by 9%, which had a $215,000 impact on the budget. v Summary of All Budgetary Funds The total proposed budget for 2017/18, including all funds, capital outlay and debt service, is $58,175,949. This is $7,465,424 or 11.4% less as compared to the prior year. Operating expenditures total $35,131,990, while Capital Outlay expenditures total $19,592,633 and Debt Service expenditures total $2,451,326. Fund Summary by Amount PROPOSED %of FUND AMOUNT BUDGET General Fund $ 51 ,863,091 86.0% Police Education Fund 8,836 0.0% Transportation Fund 4,037,125 6.7% 911 Fund 95,000 0.2% Debt Service Funds 2,451 ,326 4.1% Capital Projects Fund 193,327 0.3% Stormwater Utility Fund 1 ,285,500 2.1% Police Off Duty Services Fund 400,000 0.7% Fund Summary by Percentage General Police Education 86.0% 0.0% Transportation 6.7% /911 0.2% Debt Service 4.1% Capital Projects 0.3% Stormwater Utility Police off duty 2.0% Services 0.7% vi Expenditures by category are as follow: Expenditure Category Summary by Amount PROPOSED %of CATEGORY AMOUNT BUDGET Personal Services $ 23,152,392 39.8% Contractual Services 7,776,024 13.4% Other Charges/Svcs 4,438,255 7.6% Commodities 537,400 0.9% Other Operating Expenses 226,821 0.4% Capital Outlay 19,593,731 33.7% Debt Service 2,451 ,326 4.2% Total $ 58,175,949 100.0% Category Summary by Percentage Contractual Services 13.4% other Charges/Svcs 7.6% Commodities 0.9% Otherdperating Expenses 0.4% Capital outlay 33.7% Personal Services 39.8% Dept Service 4.2% VII The following chart shows a comparison of each department's budget for the past two (2) years. The total budget amount is 11.4% or $7,465,424 less than the previous year. This is a result of the completion of major capital outlay project in the prior year. Departmental Budget Comparison INCREASE DEPARTMENT 2016/17 2017/18 (DECREASE) % Change City Commission $ 144,307 $ 146,150 $ 1,843 1.3% Office of the City Manager 729,895 746,865 16,970 2.3% Legal 305,000 305,000 - 0.0% City Clerk's Office 319,568 307,197 (12,371) -3.9% Finance 1,024,635 1,059,843 35,208 3.4% Information Technology 1,084,598 1,122,810 38,212 3.5% Police 19,066,105 19,946,275 880,170 4.6% Community Development 2,571,182 2,578,041 6,859 0.3% Community Services 2,334,732 2,410,796 76,064 3.3% Public Works/Transportation 4,987,271 5,229,116 241,845 4.8% Arts & Cultural Center 782,250 809,899 27,649 3.5% Non-Departmental 1,526,500 1,468,900 (57,600) -3.8% Subtotal 34,876,043 36,130,892 1,254,849 3.6% Capital Outlay 13,238,672 2,697,975 (10,540,697) -79.6% CIP Reserve 14,971,977 16,895,756 1,923,779 12.8% Debt Service 2,554,681 2,451,326 (103,355) -4.0% Total $65,641,373 $ 58,175,949 $ (7,465,424) -11.4% 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 2017/18 fiscal year General Fund Budget, including inter-fund transfers, are anticipated to be $51,863,091. This is a decrease of $2,800,920 or 5.1% as compared to last year. Locally Levied Taxes — The City's assessed value as reported by the County Property Appraiser Department is $10,098,997,863. This amount is 2% or $197,303,619 more than last year. The new construction value was $7,374,227. The ad valorem millage levy for fiscal year 2017/18 is recommended to be 1.7261, which is the same rate adopted last year. This will generate $16,560,288 compared to last year's amount of $16,236,750. This represents the 22nd consecutive year without an increase. The budget includes $4,540,000 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. viii Licenses and Permits — The amount for this revenue category is projected to be $24,900 more than the prior year based on anticipated increases in franchise fees from new development. The budget includes $1,825,000 from FPL franchise fees based on the Interlocal Agreement with the County and $2,400,000 for building permits. Intergovernmental Revenues —Total revenues for this category are projected to increase by $65,670 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 $406,421 more than the prior year's budget. The majority of the increase is attributed to revenue generated from the amended police service agreement payments with Aventura Mall for additional officers. Fines and Forfeitures — Total revenues projected for 2017/18 is $1,079,000. Revenues from county court fines and intersection safety violations are included in this category. Miscellaneous Revenues — Projected revenues are anticipated to be $290,000. This is an increase of$10,000 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 $14,772,304. Revenues by Source Locally Levied Taxes 17.1% Ad Valorem Taxes 32.0% Licenses&Permits Intergovernmental Revenues 7.2% Charges For Services 5.0% Fines& Forfeitures Fund Balance Transfers 2.1% 27.0% 0.0% isc. Revenues 0.6% ix Expenditures The estimated 2017/18 General Fund expenditures contained within this budget total $51,863,091 and are balanced with the projected revenues. Total expenditures are $2,800,920 or 5.1% less than the 2016/17 fiscal year amount. The operating expenditures have increased by $1,144,776 or 3.5% as compared to the prior year. Expenditure Category Summary INCREASE CATEGORY 2016/17 2017/18 (DECREASE) % Change Personal Services $ 21,635,960 $ 22,752,392 $ 1,116,432 5.2% Contractual Services 5,519,750 5,584,024 64,274 1.2% Other Charges/Svcs 4,367,333 4,349,255 (18,078) -0.4% Commodities 568,800 537,400 (31,400) -5.5% Other Operating Expenses 196,035 208,485 12,450 6.4% Subtotal 32,287,878 33,431,556 1,143,678 3.5% Capital Outlay 20,175,631 16,273,279 (3,902,352) -19.3% Transfer to Funds 2,200,502 2,158,256 (42,246) -1.9% Total $ 54,664,011 $ 51,863,091 $ (2,800,920) -5.1% Personal Services Personal Services increased by $1,117,530 or 5.2% compared to the prior year. The increase includes a 9% or $215,000 increase in Health Insurance costs based on experience modifications. The expenditures for non-unionized employees have been budgeted to reflect a 3% increase and a performance/merit increase amount that averages 3% per employee. The Collective Bargaining Agreement ("CBA") between the City and the Dade County Police Benevolent Association was ratified in February 2017 and covers the period October 1, 2016 — September 30, 2019. In 2017/18 the CBA calls for a 3% cost of living increase for all Police Officers and Sergeants. The total number of full-time employees is 182 compared to 178 in 2016/17 fiscal year. The total number of part-time employees increased from 13 to 16. Other personnel changes contained in the budget are as follows: • Police Department — Added 4 new Police Officer positions in accordance with the Police Services Agreement with the Aventura Mall, to enhance safety and security as part of the opening of the new addition to the Mall this fall. The cost of the officers is $363,680 • Community Services Department — Added 3 part-time seasonal Park Attendant position at a cost of $22,821 in order to provide adequate coverage in the peak season and accommodate increased attendance at our park facilities. . 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. x Comparative Personnel Allocation Summary 2-Year Presentation 2016/17 2017/18 City Commission 7.0 7.0 Office of the City Manager 3.0 3.0 Legal* - - City Clerk's Office 2.0 2.0 Finance 7.0 7.0 Information Technology 6.0 6.0 Police 125.0 129.0 Community Development 9.0 9.0 Community Services 21.5 24.0 Public Works/Transportation 6.5 7.0 Arts & Cultural Center* - - CharterSchool ** 4.0 4.0 Total 191.0 198.0 * Departmental staff is provided through contractual services. ** Departmental staff is included in Charter School Fund Budget Document. Operating Expenditures The expenditures for contractual services are budgeted at $5,584,024 or 7.6% of the General Fund budget. This is $64,274, more than the prior year. This can be attributed to 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 $4,349,255, which represents 8.3% of the total budget. Expenditures for commodities are budgeted at $537,400 which represents 1.0% of the total budget. Total costs associated with other operating expenses are budgeted at $208,485 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 2017-2022 represent a long-term plan to address infrastructure maintenance needs. A total of $1,500,975 has been budgeted in the General Fund for Capital Outlay projects along with a $14,771,206 reserve to fund future projects. Major General Fund capital outlay items are as follows: Computer Equipment $492,375 Police Vehicles $410,000 Equipment $322,900 HVAC Replacements $114,000 Park Improvements $82,900 Radio Equipment $35,200 Community Center Improvements $34,000 Beautification Projects $9,600 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 $2,158,256 which is a decrease of$42,246 as compared to the prior year. The transfer also includes $100,000 from the Traffic Safety Program to the Charter School Fund. xi General Fund Summary of Expenditures by Department INCREASE CATEGORY 2016/17 2017/18 (DECREASE) % Change GENERAL GOVERNMENT City Commission $ 144,307 $ 146,150 $ 1,843 1.3% Office of the City Manager 729,895 746,865 16,970 2.3% Legal 305,000 305,000 - 0.0% City Clerk's Office 319,568 307,197 (12,371) -3.9% Finance 1,024,635 1,059,843 35,208 3.4% Information Technology 1,084,598 1,122,810 38,212 3.5% Total General Gov't 3,608,003 3,687,865 79,862 2.2% PUBLIC SAFETY Police 18,563,269 19,442,439 879,170 4.7% Community Development 2,571,182 2,578,041 6,859 0.3% Total Police 21,134,451 22,020,480 886,029 4.2% COMMUNITY SERVICES Community Services 2,334,732 2,410,796 76,064 3.3% Public Works/Transportation 2,901,942 3,033,616 131,674 4.5% Arts & Cultural Center 782,250 809,899 27,649 3.5% Total Community Svcs. 6,018,924 6,254,311 235,387 3.9% OTHER NON-DEPARTMENTAL Non-Departmental 1,526,500 1,468,900 (57,600) -3.8% Capital Outlay 20,175,631 16,273,279 (3,902,352) -19.3% Transfer to Funds 2,200,502 2,158,256 (42,246) -1.9% Total Other Non-Dept. 23,902,633 19,900,435 (4,002,198) -16.7% TOTAL $ 64,664,011 $ 61,863,091 $ (2,800,920) -6.1% Information Police Technology 37.5% Community Finance 2.2% Development 2.0% 5.0% City Clerk's Office 0.6% Community Services Legal 4.6% 0.6% Office of the City Manager Public Works/Trans. 1.4% 5.8% City Commission 0.3% I Transfers J Arts&Cultural 4.2% Center 1.6% Non-Departmental Capital Outlay 2.8% 31.4% XII 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 $8,836 is anticipated in revenue for 2017/18. 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 $4,037,125 for 2017/18. The County Transit System Surtax is estimated to generate $1,400,000. The funds will be used to provide expanded transit system services, the addition of a new bike sharing station in the East County Club Drive/Mystic Point area, continue the process of retrofitting street lights to LED, and fund road resurfacing projects (Yacht Club Drive and Mystic Point Drive). Operating expenditures for maintenance are budgeted at $640,000 and $72,000 has been allocated for the operating costs associated with the new Citywide 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 2017/18 are $95,000, down $13,019 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 The total budget for all Debt Service Funds is $2,451,326 and is $103,355 less than the previous year. These funds were established to account for revenues transferred from the General Fund and debt service payments 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 2017/18 is $1,199,552. 2000 Loan Debt Service Fund — Established for the construction of the Community Recreation Center and the acquisition of Waterways Park. The proposed budget for 2017/18 is $506,476. 2012 (A) Loan Debt Service Fund — Established for the acquisition of the property for the ACES Charter School and to partially fund the Community Recreation Center. The xiii proposed budget for 2017/18 is $352,228. The original debt issued in 2002 was refinanced in 2012. 2012 (B) Loan Debt Service Fund — Established for the construction and equipment of the ACES Charter Elementary School. The proposed budget for 2017/18 is $393,070. The original debt issued in 2002 was refinanced in 2012. 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 2017/18 is $193,327. The replacement of the Veterans Park Playground is included at a cost of $154,000 and a reserve account of $39,327 has been established for Police capital outlay expenditures. The majority of the revenues are carryover amounts from the impact fees from new development. 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 $632,000. Capital improvements to the drainage system are budgeted in the amount of $95,000 which includes replacing the Country Club Drive Pump Station. A reserve account to assist in funding future projects was established in the amount of $537,000. Total revenues are projected to be $1,285,500 for 2017/18. It is recommended that the current rate of$3.50/ERU not be increased at this time. 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 2017/18 is anticipated to be $400,000. Summary I am pleased to submit the detailed budget contained herein for fiscal year 2017/18. 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 18, 2017 to review in detail the proposed budget document. Respectfully submitted, Eric M. Soroka City Managef xiv CITY OF AVENTURA Organization Chart Residents City Commission City Attorney City Manager City Clerk Administration Minutes Legal Services Budget/CIF Preparation Records Retention Customer Service Clerical Support Organizatic nal Oversight Elections Public Safety Community Finance Community Development Services Department Department Department Department Police Planning Finance/Accounting Parks Patrol Zoning Purchasing Special Events Community Relations Building Inspections Risk Management Recreation Programming Criminal investigations Code Enforcement Personnel Athletic Leagues Traffic Enforcement Economic Development Community Recreation Center Emergency Preparedness Occupational Licenses Community Garden Charter School Arts&Cultural Information Public Works/ Department Center Technology Transportation Department Department Department Information Management ROW/Median Maint. K-8 School Facility Management Mass Transit Performing Arts Programming Communications Community Facilities Maint. Capital Projects Stormwater Drainage Maint. Our Mission Statement Our mission is to join with our community to make Aventura a city of the highest quality and a city of excellence. We do this by providing RESPONSIVE, COST EFFECTIVE AND INNOVATIVE local government services. xv GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City ofAventura Florida For the Fiscal Year I3cg+rining October I, 2016 EMW"1)1=*F 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, 2016. 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. xvi CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k INTRODUCTION 1-1 Community Profile City Facts: Location and Size Location: Aventura, one of Miami-Dade's newest . 12 miles north of Miami communities, was incorporated in 1995 and is . 12 miles south of Fort Lauderdale a young, vibrant, full-service municipality with . 1 mile west of the Atlantic Ocean a diverse demographic base and is recognized internationally as a premier location in which to Zip Codes: 33180, 33160 live, shop and play. Police Force: 90 Sworn Officers / 39 Civilians Aventura is 3.2 square miles located on the Intracoastal Waterway in northeast Miami- Major Economic Drivers: Retail and medical Dade County and is conveniently located between Miami and Fort Lauderdale, just east Number of Businesses: 2,708 of 1-95. Government Structure The northern boundary of the City is the Miami-Dade/Broward County line, the western The form of government used in the City of is the FEC Railroad, the eastern is the Aventura, pursuant to its Charter, is a Intracoastal waterway and the southern Commission-Manager form of government. boundary is NE 176th Street. Under this form of government the City Commission is the legislative branch of the - ` r± :'IentetJcn FartL�uderdSle 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 :. "-4 < -;_. actions on behalf of the City, reviews plans for Hct�gvrovd development and establishes the policies by —0i - °•'•- Tram Mallar dile which the City is governed. The City Manager is the Chief Executive Officer of the City, r�— �- ` E{•, ru� ty } overseeing the day-to-day operations, ►4"Worma.r rrerthuliarrrl administering the City's service providers, Fem_u ' �.:� preparing long range plans and implementing =� H'''' 'g°"sti-0r"r 9 the policies established by the City North 8s L'i I� a Z r'. t : - V.. Commission. g*: LJ%tMi�mF laach tx. =. �#••�� The City Commission hires the City Attorney, `'"I r ` - City Clerk and City Manager who then hires all subordinate employees. Aventura is an upscale condo community with some of South Florida's best-known large- The City Commission is comprised of seven scale condominium projects and apartment (7) members, including the Mayor and six (6) buildings. Restaurants, movie theaters and the Commissioners. Aventura Mall are conveniently located nearby and downtown Fort Lauderdale and Miami are The Mayor is the ceremonial leader of the City, just 20 minutes away. the presiding officer at Commission Meetings 1-2 and is a voting member of the Commission, improvements. Some of these improvements with his/her vote having no more or less include: weight than that of any other member of the A state-of-the-art Government Center Commission. While the leading political figure provides a one-stop-shop for its residents of the City, the Mayor does not bear the and houses all governmental operations, responsibility nor has the authority of directing including Commission Chambers, Police the day-to-day municipal activities. The Mayor Station and administrative offices. executes all Ordinances, Resolutions and A Community/Recreation Center situated issues Proclamations on behalf of the City, on 2.8 acres of land in a park like setting and represents the City to other public and on the waterfront. This 25,000 square foot private entities. The position of Mayor is facility includes a gym, meeting rooms, considered to be "part-time" and not an computer lab, exercise and aerobic employee of the City. The Mayor is elected at facilities. large to a four-year term, and may reside in The first municipal-run charter school in any area of the City. Miami-Dade County. In order to address the growing number of families with school City Commissioners each have the same age children, the City Commission chose authority and ability to bring, discuss and vote to take an aggressive approach to meet its on matters before the Commission. The changing demographics. Doors opened to position of Commissioner is considered to be the Aventura City of Excellence School in "part-time" and not an employee of the City. the fall of 2003 which is adjacent to the Community Recreation Center. The For election purposes, the City is divided by 84,000 square foot state-of-the-art school the William Lehman Causeway into two (2) serves 1,020 Aventura schoolchildren from areas. The City Charter requires that two (2) kindergarten to 8t" grade. Commissioners reside in the northern area, In 2010, the City's Arts & Cultural Center and two (2) Commissioners reside in the opened and has provided numerous southern area, and two (2) Commissioners performing arts and cultural events for all and the Mayor shall be elected without regard age groups in the community. to residence in any particular area. The City Commission is committed to Privatized/Contracted City Services providing quality municipal services at the The City has adopted a model of privatizing lowest possible cost. The City's operating many service areas of its operations over the departments include the Office of the City years. This model has served us well by Manager, City Clerk's Office, Legal, providing for a more cost effective service Community Development, Community delivery system, as compared to the traditional Services, Public Work/Transportation, government structure. We are firm in our Finance, Information Technology, Charter knowledge that we must continue to remain School, Arts & Cultural Center and Police. prudent and conservative in our financial management of the City while at the same Always progressing... time maintain the high standard of providing Since the City's incorporation, millions of services to the community. dollars have been spent on infrastructure A list of the Privatized/Contracted City improvements including streets, sidewalks, Services can be found on the bottom of page lighting, park development, beautification 1-20. projects, drainage, pedestrian and safety 1-3 Incorporation Accomplishments privatizing services and emphasizing customer service based on the following principles: ❖ Highly Visible Police Department, Low Crime Rate . Prompt response to citizen requests. ❖ Strong and Growing Economic Base . One-stop service for permits and ❖ Lowest Tax Rate — No Increase for the business licenses. Past 20 Budgets • Commitment to public involvement. ❖ New Parks and Recreational . Utilization of "Electronic Government" Opportunities for All Age Groups to provide service and information. ❖ Citywide Shuttle Bus Service — . Commitment to hiring only the most Ridership Continues to Expand qualified and highly motivated ❖ Road and Safety Improvements — employees. Traffic Lights, Sidewalks . Limiting the number of employees by ❖ New Land Development Regulations — privatizing or contracting with the Control Over Zoning private sector for many services. ❖ Citywide Beautification Program — Bus 0 A professional, businesslike manner at Shelters and Benches all times. ❖ High Landscape and Roadway • An emphasis on quality not quantity. Maintenance Standards • A high quality of life for citizens, ❖ Reduced Costs to Citizens — City's Assumption of roads, landscaping and businesses and visitors. bus service. 0A safe and secure environment to live "A" rated Charter School and work. •'• Community Recreation Center Low taxes. ❖ Government Center 0Establishing a small number of ❖ Arts & Cultural Center operating departments that work closely with the community. Long Term Goals & Objectives On November 7, 1995, the citizens of Aventura overwhelmingly voted to approve the City's Charter and officially incorporate as Miami-Dade County's 28t" municipality. Incorporation afforded residents the opportunity to improve the quality of :T :.. , u. government services they receive and take -� IM control of the City's destiny. Since „r �i -1 incorporation, a great deal of progress has �' &_ . been made to accomplish the goals of tE_F,!LP 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 1-4 Budget Procedures and Process Commission and the public to insure representative input. The budget calendar that Budget System follows details the actions taken during the budget process. The City of Aventura uses the Budgeting by Budget Adoption Objectives Process in the formulation of its budget. Departmental Budgets include a The budget is approved via Ordinance at two Recap page that contains the Department public meetings scheduled for September Description and Personnel Allocation conducted by the City Commission. The Summary and Organization Chart. Each adopted budget is integrated into the department also includes an Objectives page accounting software system effective October and a Budgetary Account Summary. The 1St Objectives page presents a review of the department objectives and Budget Control/Monitoring performance/workload indicators. The Budgetary Account Summary provides Funds appropriated in the Budget may be expenditure detail and a comparison of current and previous year's expenditures. The expended by and with the approval of the City Budgetary Process is intended to be very Manager in accordance with the provisions of valuable in communicating with the the City Charter and applicable law. Funds of Commission and citizens of the City. the City shall be expended in accordance with the appropriations provided in the Budget and Budget Process shall constitute an appropriation of the amounts specified therein. Supplemental appropriations The City's fiscal year shall begin on October or the reduction of appropriations, if any, shall 1St and end on September 30th of each year as be made in accordance with Section 4.07 of the mandated by Florida statutes. When the City Charter. certified taxable real estate and tangible The Budget establishes a limitation on property values for the City is received from expenditures by department total. Said limitation the Miami-Dade County Property Appraiser on requires that the total sum allocated to each July 1st of each year, the City Manager then department for operating and capital expenses submits to the City Commission the Proposed may not be increased or decreased without Operating and Capital Budget for the coming year no later than July 10th of each fiscal year. specific authorization by a duly-enacted The preliminary millage rate is based on the Resolution/Ordinance affecting such certified taxable value. The appropriations amendment or transfer. Therefore, the City contained in the proposed recommendation Manager may authorize transfers from one shall not exceed the funds derived from individual line item account to another, so long taxation and other revenue sources. as the line item accounts are within the same department and fund. The City's Budget process began in April with a staff meeting between the City Manager and The "Personnel Allocation Summary" Department Directors to review budget enumerates all authorized budgeted philosophy and develop overall goals and positions. However, the City Manager may objectives. The entire budget process amend said authorized budgeted positions encompasses approximately five (5) months of in order to address the operating needs of the fiscal year. During this period, meetings the department so long as sufficient were held with Department Directors, the City budgeted funds are available. 1-5 The budget is monitored on a monthly basis to Basis of Accounting track variances between actual and budgeted amounts. Significant variances are Basis of Accounting refers to the time period investigated and monitored for corrective when revenues and expenditures are action. Quarterly review meetings are held recognized in the accounts and reported on the with the Finance Director and City Manager. financial statements. Basis of accounting relates to the timing of the measurements Encumbrances do not constitute expenditures made, regardless of the measurement focus or liabilities in the current year, but instead are applied. defined as commitments related to unperformed contracts for goods or services, The accrual basis of accounting is followed for which are only reported in governmental the proprietary fund types. The modified funds. accrual basis of accounting is followed in the governmental fund types and the expendable Budget Amendment trust funds type. Under the modified accrual basis of accounting, revenues are recorded Upon the passage and adoption of the budget when susceptible to accrual, that is, when they for the City of Aventura, if the City Manager are both measurable and available. Available determines that the department total will exceed means collectible within the current period or its original appropriation, the City Manager is soon enough thereafter to pay current liabilities. authorized to prepare such Expenditures are generally recognized under Resolutions/Ordinances for consideration by the the modified accrual accounting when the City Commission as may be necessary and related fund liability is incurred. Exceptions to proper to modify any line item from the Budget. the general rule are principal and interest on general long-term debt which is recognized The Budget Amendment Process will differ as when due. to form depending on whether or not the original budget appropriation is exceeded as The City applies all applicable GASB follows: pronouncements as well as the following pronouncements issued on or before • Any change or amendment to the budget November 30, 1989, unless those that will increase the original total pronouncements conflict with or contradict appropriated amount can only be GASB pronouncements: Financial Accounting accomplished with the preparation of an Standards Board (FASB) statements and Ordinance requiring two (2) public hearings interpretations, Accounting Principles Board and approval by the City Commission. (APB) opinions and Accounting Research Bulletins (ARBs). • Any change or amendment to the budget which transfers monies within a fund but During June 1999, the Government does not increase the total appropriated Accounting Standards Board (GASB) issued amount can be accomplished with the Statement No. 34. This statement established preparation of a Resolution. This does not new accounting and financial reporting require a public hearing, however, standards for state and local governments, approval by the City Commission is still which have been appropriately implemented necessary. by the City. 1-6 Fund Structure 0 2012 (A) Loan Debt Service (250) • 2012 (B) Loan Debt Service (290) The accounts of the City are organized and operated on the basis of funds and account The Capital Projects Funds accounts for the groups. A fund is an independent fiscal and acquisition and/or construction of major capital accounting entity with a self-balancing set of projects funded by impact fees or other accounts. Fund accounting segregates funds revenues earmarked for specific projects. according to their intended purpose and is Included in the budget is the following Capital used to aid management in demonstrating Projects Fund- compliance with the finance-related legal and contractual provisions. The minimum number Capital Projects Fund (392) of funds is maintained consistent with legal and managerial requirements. Account Proprietary Funds groups are a reporting device to account for certain assets and liabilities of the The Enterprise Fund is used to account for governmental funds not recorded directly in operations that are financed and operated in a those funds. The following governmental manner similar to a commercial enterprise, funds have annual appropriated budgets- where the intent of the governing body is that the costs of providing goods or services to the Government Fund Types general public on a continuing basis be financed or recovered primarily through user The General Fund is the City's primary charges, or where the governing body has operating fund. It accounts for all financial decided that periodic determination of the resources of the City, except those required to revenue earned, expenses incurred, and/or be accounted for in another fund. Resources net income is appropriate for capital are derived primarily from taxes, franchise and maintenance, public policy, management utility taxes, charges for services, and control, accountability or other purposes. intergovernmental revenues. Expenditures Included in the budget is the following are incurred to provide general government, Enterprise Fund- public safety, community development and community services. Stormwater Utility (410) Special Revenue Funds account for revenue Funds Excluded from Adopted Budget sources that are legally restricted to expenditures of specific purposes (excluding The City owns and operates a Charter School pension trusts and major capital projects). which is accounted for in a separate Special Included in the budget are the following Revenue fund. The School operates on a special revenue funds: fiscal year basis ending June 30 Since the fund was created under a Charter from the • Police Education (110) School Board it is adopted separately by the • Transportation &Street Maintenance (120) City Commission in June. • 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) 1-7 Financial Policies growth, redevelopment or changes in economic base will be calculated and The City's financial policies, compiled below, included in the Capital update process. set forth the basic framework for the overall 2. The City will perform all capital fiscal management of the City. Operating improvements in accordance with an adopted capital improvement program. independently of changing circumstances and The City will maintain its physical conditions, these policies assist the decision- making process of the City Manager and City assets at a level adequate to protect the City's capital investment and Commission. These policies provide guidelines for evaluating both current activities minimize future maintenance and and proposals for future programs. replacement costs. The budget will provide for the adequate maintenance Most of the policies represent long-standing and the orderly replacement of the principles; traditions and practices that have capital equipment from current guided the City in the past and have helped revenues wherever possible. 3 maintain financial stability over the last 10 . The City will provide sufficient funds to years. They are reviewed annually as a replace and upgrade equipment as well as to take advantage of new decision making tool and to ensure their technology thereby ensuring that continued relevance in an ever-changing environment. employees have safe and efficient tools to provide their service. It reflects a Operating Budget Policies commitment to further automation and 1. The City will maintain at a minimum, an use of available technology to improve accessible cash reserve equivalent to productivity in the City's work force. eight (8) weeks of operating costs. The objective for upgrading and 2. No new or expanded services shall be replacing equipment includes: (1) implemented without a corresponding normal replacement as equipment revenue source or the implementation completes its useful life, (2) upgrades of trade-offs of expenses or revenues to new technology, and (3) additional at the same time. This applies to equipment necessary to service the personnel, equipment and any other needs of the Charter School. peripheral expenses associated with 4. The City will use the following criterion the service. to evaluate the relative merit of each 3. The City shall continue to support a capital project. Capital expenditures will scheduled level of maintenance and foster goals of: replacement of its infrastructure. 1. Projects specifically included in an 4. The City shall support capital approved replacement schedule. expenditures that reduce future 2. Projects that reduce the cost of operating costs. operations. 3. Projects that significantly improve Capital Budget Policies safety and reduce risk exposure. 1. Annually, the City will prepare a five- 5. The classification of items as capital or year capital improvement program operating will be determined by two (2) (CIP) analyzing all anticipated capital criteria - cost and frequency. expenditures and identifying associated Generally, a capital project has a funding sources. Future capital "useful life" of more than one (1) year expenditures necessitated by changes and a value of$5,000 or more. in population, changes in development, 6. The City will coordinate development of the capital improvement program with 1-8 the development of the operating 18. If new project appropriation needs are budget. Future operating costs identified at an interim period during the associated with new capital fiscal year, the funding sources will be improvements will be projected and identified and mid-year budget included in the operating forecasts. amendments will be utilized to provide 7. The first year of the five-year capital formal budgetary authority. In addition improvement program will be used as budget amendments may be utilized to the basis for formal fiscal year increase appropriations for specific appropriations during the annual capital projects. budget process. 8. The City will maintain all of its assets at Revenue Policies a level adequate to protect the City's 1. The City will attempt to maintain a capital investment and to minimize diversified and stable revenue system future maintenance and replacement as a shelter from short-run fluctuations costs. in any single revenue source. 9. The City will identify the estimated cost 2. The City will attempt to obtain new of capital projects and prepare a revenue sources as a way of ensuring funding projection that considers a balanced budget. revenues and operating costs to be 3. The City will review fees/charges included in the Capital Improvement annually and will design or modify Program document that is submitted to revenue systems to include provisions the City Commission for approval. that automatically allow charges to 10.The City will determine the most grow at a rate that keeps pace with the appropriate financing method for all cost of providing the service. new projects. 11. If appropriate, the City will attempt to Cash Management / maintain a mixed policy of Investment Policies pay-as-you-go and borrowing against future revenues for financing capital projects. On October 10, 2016, the City Commission re- projects. adopted,City will maintain ongoing adopted, by Resolution, Chapter 6.6 of the maintenance schedules relating to Administrative Policy Directives and road, sidewalk and drainage system Procedures Manual, entitled "Investment improvements. Objectives and Parameters" as the City's 13.The City will address and prioritize Investment Policy for the Management of infrastructure needs on the basis of Public Funds. The Policy was adopted in protecting the health, safety and accordance with Section 218.415, F.S., and its welfare of the community. underlying objective is to properly manage and 14.A CIP preparation calendar shall be diversify the City's investments to ensure: established and adhered to. 15. Capital projects will conform to the 1. Safety of Capital City's Comprehensive Plan. 2. Liquidity of Funds 16. Long-term borrowing will not be used to 3. Investment Income fund current operations or normal maintenance. The purpose of this policy is to set forth the 17.The City will strive to maintain an investment objectives and parameters for the unreserved General Fund balance at a management of public funds of the City. level not less than 10% of the annual These policies are designed to ensure the General Fund revenue. prudent management of public funds, the 1-9 availability of operating and capital funds when Examples include: needed and a competitive investment return. Inventory This investment policy applies to the 0 Prepaid Expenditures investment of public funds in excess of 0 Long-Term Portion of Receivables amounts needed to meet current expenses, 0 Corpus of a Permanent Fund which includes cash and investment balances of City funds. The City hereby establishes the following Nonspendable Fund Balance Reserves in the A Complete list of the City's investment General Fund: categories may be found in "Appendix A" a) Inventory Reserve entitled Authorized Investment Summary The Inventory Fund Balance Reserve is Table. established to indicate those amounts relating to inventories that are not in a Fund Balance Policies spendable form. b) Prepaid Expenditures The City hereby establishes and will classify The Prepaid Expenditures Fund reservations of General Fund, Fund Balance, Balance Reserve is established to as defined herein, in accordance with indicate those amounts relating to Governmental Accounting and Financial prepaid expenditures that are not in a Standards Board Statement No. 54 Fund spendable form. Balance Reporting and Governmental Fund Type Definitions. This policy shall primarily Fund Balance — Restricted apply to the City's General Fund. Fund Includes amounts that can be spent only for Balance shall be composed of nonspendable, the specific purposes stipulated by external restricted, committed, assigned and resource providers (e.g., creditors, grant unassigned amounts. providers, contributors or laws or regulations of other governmental entities), Fund Balance information is primarily used to constitutionally, or through enabling legislation identify the available resources to repay long- (that is, legislation that creates a new revenue term debt, fund capital improvements, stabilize source and restricts its use). Effectively, property tax rates, or enhance the City's restrictions may be changed or lifted only with financial position, in accordance with policies the consent of resource providers and when established by the City Commission. they are legally enforceable. Fund Balance Definitions Fund Balance — Committed and Classifications Includes amounts that can be used only for the Fund Balance — refers to the difference specific purposes as established by the between assets and liabilities reported in a adoption of this policy and the annual budget governmental fund. Listed below are the ordinance by the City Commission. various Fund Balance categories (in order Commitments can only be removed or from most to least restrictive). changed by taking the same action that originally established the commitment (e.g., an Fund Balance— Nonspendable ordinance). Includes amounts that are not in a spendable form (e.g., inventory) or are required, either Committed Fund Balance remains binding legally or contractually, to be maintained intact unless removed in the same manner in which (e.g., principal of an endowment fund). it was established. The action to impose the limitation on resources needs to occur prior to 1-10 the close of the fiscal year, although the exact authorized by the City Manager. In amount may be determined subsequently. governmental funds other than the General Contractual obligations should be incorporated Fund, assigned fund balance represents the to the extent that existing resources in the fund amount that is not restricted or committed. have been specifically committed for use in This indicates that resources in other satisfying those contractual obligations. governmental funds are, at a minimum, Encumbrances may be reported as committed. intended to be used for the purpose of that fund. An appropriation of existing fund balance The City hereby establishes the following to eliminate a projected budgetary deficit in the Committed Fund Balance Reserves in the subsequent year's budget in an amount no General Fund: greater than the projected excess of expected a) Capital Reserve expenditures over expected revenues satisfies The Capital Fund Balance Reserve is the criteria to be classified as an assignment committed by the City Commission as of fund balance. Encumbrances resulting from set forth in the annual budget issuing purchase orders as a result of normal ordinance (and any amendments purchasing activities approved by appropriate thereto) to be utilized in future years to officials may be reported as assigned. fund various capital needs. b) Hurricane/Emergency Recovery Fund Balance — Unassigned Operating Reserve Unassigned fund balance for the General The Hurricane/Emergency Recovery Fund includes all amounts not contained in the Operating Fund Balance Reserve is to other classifications. Unassigned amounts are be maintained by the City Manager at a the portion of fund balance which is not minimum level of $5,000,000 for the obligated or specifically designated and are purposes of responding to and generally available for any purpose. If another providing relief and recovery efforts to governmental fund has a fund balance deficit, ensure the maintenance of services to then it will be reported as a negative amount in the public during hurricane/emergency the unassigned classification in that fund. situations. Such emergencies include, Positive unassigned amounts will be reported but are not limited to hurricanes, only in the General Fund. The Minimum Level tropical storms, flooding, terrorist of Unassigned Fund Balance of the General activity and other natural or man-made Fund, at the beginning of each fiscal year, disasters. Additional funds may be shall not be less than 10% of the annual appropriated when necessary via a General Fund revenue. In any fiscal year budget amendment ordinance. This where the City is unable to maintain this 10% Reserve may not necessarily be minimum reservation of fund balance as established in the annual budget. In the required in this section, the City shall not event these funds are utilized, they budget any amounts of unassigned fund should be replenished in order to balance for the purpose of balancing the prepare for possible future events, The budget. In addition, the City Manager will City will make every effort to replenish make every effort to reestablish the minimum this reserve over a five-year period Unassigned Fund Balance in a 24 — 36 month beginning with the completion of period beginning with the year from which the recovery from the event for which the reserve funds fell below the 10% threshold. reserve funds were used. Spending Order of Fund Balance Fund Balance —Assigned The City uses restricted amounts to be spent Includes amounts that the City intends to use first when both the restricted and unrestricted for a specific purposes or projects as fund balance is available unless there are 1-11 legal documents/contract that prohibit doing The Series 2010 Revenue Bonds are bank this, such as in grant agreements requiring qualified debt, secured solely by a covenant to dollar for dollar spending. Additionally, the City budget and appropriate the required debt would first use committed fund balance, service payments each year. This loan is followed by assigned fund balance and then structured the same as a serial bond issue unassigned fund balance when expenditures with principal payments due on April 1St and are incurred for purposes for which amounts in semi-annual interest payments due on April 1St any of the restricted fund balance classification and October 1St of each year with the final could be used. Open encumbrances at the maturity on April 1, 2029. Debt service end of the fiscal year may only be classified as requirements average approximately $751,000 committed or assigned, depending on at what per year over the 19-year life of the level of authorization originally established obligation. The interest rate is locked at them. 3.42%. Annual Review and Determination of Fund The Series 2011 Revenue Bonds are bank Balance Reserve Amounts qualified debt, secured solely by a covenant to The City Manager shall issue a report on an budget and appropriate the required debt annual basis to the City Commission outlining service payments each year. This loan is compliance with the fund balance policy structured the same as a serial bond issue with principal payments due on April 1St and Accounting, Auditing, and semi-annual interest payments due on April 1St Financial Reporting Policies and October 1St of each year with the final An independent audit will be performed maturity on April 1, 2029. Debt service annually. The City will produce annual requirements average approximately $406,000 financial reports in accordance with Generally per year over the 19-year life of the obligation. Accepted Accounting Principles (GAAP) as The interest rate is locked at 3.64%. outlined by the Governmental Accounting Standards Board (GASB). 2000 Loan Debt Service Fund 240 The Series 2000 Revenue Bonds are bank Financing Programs and Debt qualified debt, secured solely by a covenant to Administration budget and appropriate the required debt service payments each year. This loan is structured the same as a serial bond issue The City currently has four (4) outstanding with principal payments due on October 1St long-term debt issues. At September 30, 2016, and semi-annual interest payments due on the principal balance outstanding totaled April 1St and October 1St of each year with the $22,015,000. final maturity on October 1, 2020. Debt service requirements average approximately $535,000 2010 & 2011 Debt Service Fund 230 per year over the 20-year life of the obligation. Due to a very favorable interest rate The interest rate is locked at 5.04%. environment, in September of 2010, the City issued a partial advance refunding of the 2012 (A) Loan Debt Service Fund 250 & 2012 original Series 1999 Revenue Bonds with a (B) Loan Debt Service Fund 290 Bank Loan (described below) that resulted in a Due to a very favorable interest rate more than $1.1 M NPV savings over the life of environment, in June of 2012, the City the loan. The remaining portion of the original refunded the original Series 2002 Revenue Series 1999 Revenue Bonds was refunded in Bonds with a Bank Loan (described below) February of 2011 and resulted in a nearly that resulted in a more than $2.5M NPV $530,000 NPV savings over the life of its loan. savings over the life of the loan. 1-12 The Series 2012 Revenue Bonds are bank 2. Debt Structure qualified debt, secured solely by a covenant to The City may consider the use of credit budget and appropriate the required debt enhancements (letters of credit, bond service payments each year. This loan is insurance, surety bonds, etc.) when structured the same as a serial bond issue such credit enhancements process cost with principal payments due on August 1St and effective. semi-annual interest payments due on February 1St and August 1St of each year with 3. Issuance of Obligations the final maturity on August 1, 2027. Debt a) The City may retain an independent service requirements average approximately financial advisor for advice on debt $368,000 and $411,000 for Debt Service structuring and marketing debt Funds 250 and 290, respectively per year over issuances. the 15-year life of the obligation. The interest b) The City may also retain rate is locked at 2.180%. independent bond counsel and disclosure counsel for legal and Debt Policy and Administration procedural advice on all debt The City has established an informal policy issuances. regarding the utilization and management of c) As necessary, the City may retain debt instruments. Debt is used for a variety of other service advisors, such as purposes. The principal use of debt by the trustees, underwriters and pricing City has been for making capital expenditures. advisors. This informal policy was formed to establish d) Any process utilized to select criterion and procedures for the issuance of professional service providers in debt financing by the City. This Debt Policy connection with the City's debt supports the commitment of the City program shall be in conformance Commission, management, staff and other with City purchasing policies, decision makers to adhere to the sound procedures and requirements. financial management practices including full and timely repayment of all borrowings and 4. Maturity of the Debt achieving the lowest possible cost of capital. Bonds will generally not have more than thirty (30) year duration. 1. General a) The City will analyze all funding 5. Payment of Debt alternatives in order to minimize the Pre-authorized electronic payments are impact of debt structures on the utilized to ensure that all debt related taxpayers. payments are made and received in a b) The City may utilize debt to timely manner. refinance current debt or for the acquisition, construction or Although the City Charter makes no reference remodeling of capital improvement to limitations in establishing debt, the City has projects that cannot be funded from limited its borrowing to prudent levels that are current revenue sources or in such able to be satisfied with existing revenue and cases wherein it is more equitable cash flow projections. The City utilizes debt to the user of the project to finance financing on large expenditures for capital the project over its useful life. 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 1-13 expenditure to be matched against revenue Florida SBA Pool ("Florida Prime") streams from those receiving the benefits. Florida Prime is a 2a7-like pool and the value of the City's position is the same as the value When establishing debt, there are a number of of the pool shares and is recorded at factors that must be considered in the process. amortized cost. These factors include the long-term needs of the City and the amount of resources available Investments under Management to repay the debt. There are different ways for In May of 2009 the City contracted with an a City to achieve debt financing. The City may Investment Manager to manage a portion of obtain a bank loan, issue special revenue the City's investment portfolio in accordance bonds or ask the residents to approve a ballot with our Investment Objectives and item authorizing the issuance of general Parameters Policy. The City utilizes a 3rd- obligation bonds. The Commission considers Party Custodian for all of the City's the asset's useful life and current economic investments under the direction of our conditions, to determine the appropriate type Investment Manager. of financing instrument. Risk Management Cash Management Pooled Cash The City maintains an insurance policy with The City maintains a pooled cash account for the Florida Municipal Insurance Trust for all funds, enabling the City to invest large general liability, automobile, property and amounts of idle cash for short periods of time workers" compensation coverage. The liability and to optimize earnings potential. Cash and limit under this policy is $5,000,000. 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 K Cash, Cash Equivalents and Investments ' This investment category consists of cash and short-term investments with original maturities t 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 June 30, 2017, the Pool was covered based on the bank's required collateral amounts with the Florida Pool. 1-14 DEMOGRAPHICS AND MISCELLANEOUS STATISTICS FISCAL YEAR 2017/18 Date of Incorporation: November 7, 1995 Form of City Government: Commission - Manager Area: 3.2 Square Miles Population per State Estimate('): 37,694 Ethnic Distribution(2): White (Non-Hispanic) 57.9% African American 3.9% Hispanic 35.8% Other 2.4% Age Distribution(2): Under 20 17% 20-34 18% 35-54 26% 55-64 13% 65+ 26% Average Household Size(2): Average Household size 1.99 Average Family size 2.66 Housing Occupancy(2): 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: 182 Public Tennis Center: 2 Public Facilities Located within Corporate Limits: Public Recreation Centers: 1 Public Parks: 7 Public Schools: 0 Open Space Recreation (acres): 32 Charter Schools: 1 Arts & Cultural Center: 1 Public Libraries(3) 1 Police Stations: 1 Fire Stations(3): 2 (1) University of Florida, Bureau of Economic & Business Research. Population is an estimate as of April 1, 2017 (2) U.S. Census Bureau, Profile of General Demographic Characteristics: 2010 for Aventura, Florida (3) Operated by Miami-Dade County 1-15 BUDGET PREPARATION CALENDAR FISCAL YEAR 2017/18 DATE RESPONSIBILITY ACTION REQUIRED April 6 City Manager Staff meeting is held to review budget All Department Directors philosophy and develop overall goals, objectives and performance indicators. April 14 City Manager Electronic spreadsheets are delivered to Department Directors with updated budget preparation directives. April 17 All Department Directors Completed budget estimates are submitted to to City Manager City Manager. Revenue estimates are May 8 Finance Department prepared. May 10 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 23 budget document. July 10 City Manager City Manager's recommended budget document and message are submitted to City Commission. July 18 City Commission Budget Review Meeting, adopt tentative ad City Manager valorem rate to transmit to County for notification purposes. September 5* City Commission First reading on budget and ad valorem tax rate ordinances. September 13* City Commission Second reading on budget, ad valorem tax rate ordinance and Public Hearing. September 15 Finance Director Documents transmitted to Property Appraiser and State. October 1 All Departments New budget becomes effective. * Dates are subject to change based on School Board and Miami-Dade County Commission meeting dates. 1-16 ASSESSED VALUE INFORMATION (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 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 2017 2016 10,256,329,248 216,738,181 (571,373,185) 9,901,694,244 Note: (1) Florida Law requires that all property be assessed at current fair market value. 1-17 TAX RATE COMPARISON The City of Aventura has the lowest tax rate in Miami-Dade County. The table below compares the adopted tax rates of cities located within the County for fiscal year 2016/17: Millage Total Operating Debt Code City Millage Millage Millage 2800 jAventura 1.7261 1.7261 - 3500 Doral 1.9000 1.9000 - 3000 Uninc. County 1.9283 1.9283 - 1200 Bal Harbour 1.9654 1.9654 - 2000 Pinecrest 2.3000 2.3000 - 3300 1 Palmetto Bay 2.3292 2.3292 - 3200 Miami Lakes 2.3353 2.3353 - 3600 Cutler Bay 2.3907 2.3907 - 3100 Sunny Isles Beach 2.4000 2.4000 - 2400 Key Biscayne 3.0000 3.0000 - 0900 ISouth Miami 4.3000 4.3000 - 1300 Bay Harbor Islands 4.4000 4.4000 - 2500 Sweetwater 4.5000 4.5000 - 1400 Surfside 5.0144 5.0144 - 2600 Virginia Gardens 5.1500 5.1500 - 2700 Hialeah Gardens 5.1613 5.1613 - 2200 IMedley 5.5000 5.5000 - 2300 North Bay Village 5.5540 4.8432 0.7108 0300 Coral Gables 5.5590 5.5590 - 0200 Miami Beach 5.8888 5.7092 0.1796 0400 Hialeah 6.3018 6.3018 - 1000 1 Homestead 6.5149 5.9215 0.5934 1500 West Miami 6.8858 6.8858 - 2100 Indian Creek 6.9500 6.9500 - 1600 Florida City 7.1858 7.1858 - 0700 North Miami Beach 7.3360 6.5000 0.8360 0500 IMiami Springs 7.5000 7.5000 - 0600 North Miami 7.5000 7.5000 - 3400 Miami Gardens 8.0934 6.9363 1.1571 0100 Miami 8.2900 7.6465 0.6435 1800 EI Portal 8.3000 8.3000 - 1900 IGolden Beach 8.4000 7.3960 1.0040 1100 Miami Shores 8.4054 7.9000 0.5054 1700 Biscayne Park 1 9.7000 9.7000 - 0800 Opa-locks 1 10.0000 10.0000 - Source: Miami-Dade County Office of the Property Appraiser - 2016 Adopted Millage Rates Schedule 1-18 WHERE DO YOUR TAX DOLLARS GO? (Based on fiscal year 2016/17 Tax Rates) Miami-Dade County Miami-Dade County School Board City of Aventura _ _ _=;D4 C -- - - - UXTO- _E . rM ALLa paw i ei:ii,. I� ryry pp ��yy` pp ++' Fk 4l4V 4 I �. I1 4D qP WR11 /Everglades FIND Okeechobee Basin SFWM (depiction above is for representational purposes only and is not designed to exact scale) 2016/17 Adopted Taxing Authority Millages _ % Miami-Dade County 8.2791 46.80% Miami-Dade County School Board 7.3220 41.39% South Florida Water Management District (SFWMD) 0.1359 0.77% Everglades 0.0471 0.27% Okeechobee Basin 0.1477 0.83% Florida Inland Navigation District (FIND) 0.0320 0.18% City of Aventura 1.7261 9.76% Total Millage Rate 17.6899 100.00% 1-19 COMPARATIVE PERSONNEL ALLOCATION SUMMARY Comparative Personnel Allocation Summary 10-Year Presentation 2007108 2008109 2009110 2010111 2011112 2012113 2013114 2014115 2015116 2016117 2017118 City Commission 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 Office of the City Manager 5.0 5.0 5.0 4.6 4.6 4.6 3.6 3.6 3.6 3.0 3.0 Legal* - - - - - - - - - City Clerk's Office 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 Finance 8.0 7.0 7.0 7.0 7.0 6.0 7.0 7.0 7.0 7.0 7.0 Information Technology 5.0 5.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 Police 119.0 119.0 121.0 120.0 120.0 121.0 121.0 123.0 124.0 125.0 129.0 Community Development 10.0 9.0 9.0 8.4 8.4 8.4 8.4 8.4 9.4 9.0 9.0 Commu n ity Services 30.0 28.0 28.0 28.0 27.0 26.0 26.0 26.0 26.0 21.5 24.0 Public Works/Transportation - - - - - - - - - 6.5 7.0 Arts&Cultural Center* - - - - - - - - - Charter School ** 3.0 3.0 3.0 3.0 3.0 4.0 4.0 4.0 4.0 4.0 4.0 Total 189.0 185.0 188.0 186.0 185.0 185.0 185.0 187.0 189.0 191.0 198.0 * Departmental staff is provided through contractual services. **Departmental staff is included in Charter School Fund Budget Document. PRIVATIZED/CONTRACTED CITY SERVICES ■ City Attorney and Legal Services ■ Building Plans Review and Inspections ■ Planning Services ■ Engineering Services ■ Traffic Engineering Services ■ Recreation Programming, Sports and Special Events ■ Road, ROW, Building, Park and Median Maintenance ■ Solid Waste ■ Shuttle Bus Service ■ Bike Share Program ■ Aventura Arts and Cultural Center ■ ACES Charter School Teachers and After School Programs ■ ACES Charter School Transportation and Food Services 1-20 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 i SUMMARY OF ALL FUNDS 2-1 CITY OF AVENTURA SUMMARY OF ALL FUNDS 2017/18 OPERATING&CAPITAL OUTLAY REVENUE PROJECTIONS APPROVED CITY MANAGER COMMISSION FUND ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. FUND 2014/15 2015/16 2016/17 2017/18 2017/18 001 General Fund $ 52,998,752 $ 57,062,072 $ 54,664,011 $ 51,863,091 $ 51,863,091 110 Police Education Fund 7,407 6,184 8,836 8,836 8,836 120 Transportation Fund 4,537,585 6,159,665 5,539,908 4,037,125 4,037,125 180 911 Fund 169,422 148,916 108,019 95,000 95,000 230-290 Debt Service Funds 2,582,187 2,578,943 2,554,681 2,451,326 2,451,326 392 Capital Projects Fund 1,852,414 1,735,263 1,059,583 193,327 193,327 410 Stormwater Utility Fund 2,309,906 915,270 3,506,837 1,285,500 1,285,500 620 Police Off Duty Services Fund 649,744 536,686 400,000 400,000 400,000 r Subtotal 65,107,417 69,142,999 67,841,875 60,334,205 60,334,205 Interfund Eliminations (2,222,334) (2,200,908) (2,200,502) (2,158,256) (2,158,256) Total Revenue= $ 62,885,083 $ 66,942,091 $ 65,641,373 $ 58,175,949 $ 58,175,949 EXPENDITURES DEPT./ APPROVED CITY MANAGER COMMISSION DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. DEPARTMENT 2014/15 2015/16 2016/17 2017/18 2017/18 Operating Expenditures: 0101 City Commission $ 120,709 $ 137,508 $ 144,307 $ 146,150 $ 146,150 0501 Office of the City Manager 777,767 792,193 729,895 746,865 746,865 0601 Legal 374,571 382,150 305,000 305,000 305,000 0801 City Clerk's Office 296,175 296,237 319,568 307,197 307,197 1001 Finance 968,271 979,649 1,024,635 1,059,843 1,059,843 1201 Information Technology 830,876 869,691 1,084,598 1,122,810 1,122,810 2001 Police 17,699,323 18,027,392 19,066,105 19,946,275 19,946,275 4001 Community Development 2,419,588 3,966,715 2,571,182 2,578,041 2,578,041 5001 Community Services 6,128,337 6,923,716 2,334,732 2,410,796 2,410,796 5401 Public Works/Transportation - - 4,987,271 5,229,116 5,229,116 7001 Arts&Cultural Center 722,334 839,556 782,250 809,899 809,899 9001 Non-Departmental 1,263,477 1,328,625 1,526,500 1,468,900 1,468,900 Subtotal 31,601,428 34,543,432 34,876,043 36,130,892 36,130,892 Capital Outlay: 8005 Office of the City Manager - - 4,000 2,000 2,000 8008 City Clerk's Office 2,459 - - 3,000 3,000 8010 Finance 1,639 2,030 2,000 3,000 3,000 8012 Information Technology 185,323 131,812 627,375 246,000 246,000 8020 Police 1,404,402 596,455 1,165,771 830,375 830,375 8040 Community Development 2,459 2,920 241,500 4,000 4,000 8050 Community Services 1,468,083 3,976,076 1,472,283 334,400 334,400 8054 Public Works/Transportation - - 6,140,343 1,211,000 1,211,000 8069 Charter School - - 30,000 - - 8070 Arts&Cultural Center 35,371 27,240 55,400 64,200 64,200 8090 Non-Departmental 1,500 - 3,500,000 - - 8090 CIP Reserve 36,503 149,573 14,971,977 16,895,756 16,895,756 Subtotal 3,137,739 4,886,106 28,210,649 19,593,731 19,593,731 Non-Departmental: 9001 Transfer to Funds 30,000 - - - - 9001 Debt Service 2,546,869 2,543,904 2,554,681 2,451,326 2,451,326 JWubtotal 2,576,869 2,543,904 2,554,681 2,451,326 2,451,326 Total Expenditures $ 37,316,036 $ 41,973,442 $ 65,641,373 $ 58,175,949 $ 58,175,949 2-2 CITY OF AVENTURA SUMMARY OF ALL FUNDS 2017/18 OPERATING&CAPITAL OUTLAY DEPT./ APPROVED CITY MANAGER COMMISSION DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY 2014/15 2015/16 2016/17 2017/18 2017/18 1000/2999 Personal Services $ 20,519,241 $ 20,799,508 $ 22,035,960 $ 23,152,392 $ 23,152,392 3000/3999 Contractual Services 6,329,156 8,778,080 7,605,079 7,776,024 7,776,024 4000/4999 Other Charges/Svcs 3,787,282 4,033,694 4,454,545 4,438,255 4,438,255 5000/5399 Commodities 515,237 492,715 568,800 537,400 537,400 5400/5999 Other Operating Expenses 450,512 439,435 211,659 226,821 226,821 wr 31,601,428 34,543,432 34,876,043 36,130,892 36,130,892 6000/6999 Capital Outlay 3,137,739 4,886,106 28,210,649 19,593,731 19,593,731 7000/7999 Debt Service 2,546,869 2,543,904 2,554,681 2,451,326 2,451,326 8000/8999 Transfer to Funds 30,000 -Total Expenditures $ 37,316,036 $ 41,973,442 $ 65,641,373 $ 58,175,949 $ 58,175,949 COMPARATIVE PERSONNEL ALLOCATION SUMMARY 4 -Year Presentation 2014/15 2015/16 2016/17 2017/18 City Commission 7.0 7.0 7.0 7.0 Office of the City Manager 3.6 3.6 3.0 3.0 Legal - - - - City Clerk's Office 2.0 2.0 2.0 2.0 Finance 7.0 7.0 7.0 7.0 Information Technology 6.0 6.0 6.0 6.0 Police 123.0 124.0 125.0 129.0 Community Development 7.4 7.4 7.0 7.0 Charter School* 4.0 4.0 4.0 4.0 Community Services 14.0 15.0 10.5 10.0 Public Works/Transportation - - 6.5 7.0 Arts&Cultural Center - - - - Total Full-Time Employees 174.0 176.0 178.0 182.0 Total Part-Time Employees 13.0 13.0 13.0 16.0 Total Employees 187.0 189.0 191.0 198.0 * Included in Charter School Fund Budget Document 2-3 CITY OF AVENTURA FUND BALANCE ANALYSIS APPROVED CITY MANAGER COMMISSION ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL DEPARTMENT 2014/15 2015/16 2016/17 2017/18 2017/18 GENERAL FUND(001) Beginning Balance/Carryover $ 17,017,013 $ 17,282,791 $ 17,521,457 $ 14,021,457 $ 14,021,457 Revenues/Sources 35,981,739 39,779,281 37,142,554 37,841,634 37,841,634 Expenditures/Uses (33,165,286) (36,224,970) (41,976,006) (37,090,787) (37,090,787) Ir Ending Fund Balance $ 19,833,466 $ 20,837,102 $ 12,688,005 $ 14,772,304 $ 14,772,304 SPECIAL REVENUE FUNDS: POLICE EDUCATION FUND(110) Beginning Balance/Carryover $ 1,120 $ 732 $ 2,836 $ 2,836 $ 2,836 Revenues/Sources 6,287 5,452 6,000 6,000 6,000 Expenditures/Uses (6,675) (3,348) (8,836) (8,836) (8,836) Ending Fund Balance $ 732 $ 2,836 $ - $ - $ STREET MAINTENANCE FUND(120) Beginning Balance/Carryover $ 2,213,480 $ 2,421,260 $ 3,293,908 $ 1,778,125 $ 1,778,125 Revenues/Sources 2,324,105 3,738,405 2,246,000 2,259,000 2,259,000 Expenditures/Uses (2,116,325) (2,865,757) (5,539,908) (4,037,125) (4,037,125) Ending Fund Balance $ 2,421,260 $ 3,293,908 $ - $ $ 911 FUND(180) Beginning Balance/Carryover $ 45,280 $ 57,942 $ 14,019 $ $ - Revenues/Sources 124,142 90,974 94,000 95,000 95,000 Expenditures/Uses (111,480) (134,897) (108,019) (95,000) (95,000) Ending Fund Balance $ 57,942 $ 14,019 $ - $ $ DEBT SERVICE FUNDS(230-290) Beginning Balance/Carryover $ 19,711 $ 7,682 $ 7,599 $ $ - Revenues/Sources 2,562,476 2,571,261 2,547,082 2,451,326 2,451,326 Expenditures/Uses (2,546,869) (2,543,904) (2,554,681) (2,451,326) (2,451,326) Ending Fund Balance $ 35,318 $ 35,039 $ - $ - $ CAPITAL PROJECTS FUND(392) Beginning Balance/Carryover $ 1,059,639 $ 1,480,274 $ 1,054,583 $ 193,327 $ 193,327 Revenues/Sources 792,775 254,989 5,000 - - Expenditures/Uses (372,140) (680,680) (1,059,583) (193,327) (193,327) Ending Fund Balance $ 1,480,274 $ 1,054,583 $ - $ $ STORMWATER UTILITY FUND(410) Beginning Balance/Carryover $ 880,000 $ - $ 2,265,033 $ $ - Revenues/Sources 1,429,906 915,270 1,241,804 1,285,500 1,285,500 Expenditures/Uses (693,864) (1,165,564) (3,506,837) (1,285,500) (1,285,500) Ending Fund Balance $ 1,616,042 $ (250,294) $ $ $ POLICE OFF DUTY SERVICES FUND(620) Beginning Balance/Carryover $ - $ - $ $ $ - Revenues/Sources 649,744 536,686 400,000 400,000 400,000 Expenditures/Uses (495,731) (430,230) (400,000) (400,000) (400,000) Ending Fund Balance $ 154,013 $ 106,456 $ - $ - $ 2-4 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 GENERAL FUND 2-5 CITY OF AVENTURA GENERAL FUND -001 SUMMARY OF BUDGET FISCAL YEAR 2017/18 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 2014/15 2015/16 2016/17 2017/18 2017/18 Current Revenues $ 35,951,739 $ 39,779,281 37,142,554 $ 37,841,634 $ 37,841,634 Transfers 30,000 Carryover 17,017,013 17,282,791 17,521,457 14,021,457 14,021,457 Total Revenues $ 52,998,752 $ 57,062,072 54,664,011 $ 51,863,091 $ 51,863,091 EXPENDITURES DEPT./ APPROVED CITY MANAGER COMMISSION DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. DEPARTMENT 2014/15 2015/16 2016/17 2017/18 2017/18 Operating Expenditures: 0101 City Commission $ 120,709 $ 137,508 144,307 $ 146,150 $ 146,150 0501 Office of the City Manager 777,767 792,193 729,895 746,865 746,865 0601 Legal 374,571 382,150 305,000 305,000 305,000 0801 City Clerk's Office 296,175 296,237 319,568 307,197 307,197 1001 Finance 968,271 979,649 1,024,635 1,059,843 1,059,843 1201 Information Technology 830,876 869,691 1,084,598 1,122,810 1,122,810 2001 Police 17,115,437 17,458,917 18,563,269 19,442,439 19,442,439 4001 Community Development 2,419,588 3,966,715 2,571,182 2,578,041 2,578,041 5001 Community Services 4,554,245 4,984,832 2,334,732 2,410,796 2,410,796 5401 Public Works/Transportation 2,901,942 3,033,616 3,033,616 7001 Arts&Cultural Center 722,334 839,556 782,250 809,899 809,899 9001 Non-Departmental 1,263,477 1,328,625 1,526,500 1,468,900 1,468,900 Subtotal 29,443,450 32,036,073 32,287,878 33,431,556 33,431,556 Capital Outlay 8005 Office of the City Manager 4,000 2,000 2,000 8008 City Clerk's Office 2,459 3,000 3,000 8010 Finance 1,639 2,030 2,000 3,000 3,000 8012 Information Technology 185,323 131,812 627,375 246,000 246,000 8020 Police 1,158,135 596,455 1,157,679 830,375 830,375 8040 Community Development 2,459 2,920 241,500 4,000 4,000 8050 Community Services 142,616 1,227,532 544,472 180,400 180,400 8054 Public Works/Transportation 1,325,200 168,000 168,000 8069 Charter School 30,000 8070 Arts&Cultural Center 35,371 27,240 55,400 64,200 64,200 8090 Non-Departmental 1,500 3,500,000 8090 CIP Reserve 125,000 12,688,005 14,772,304 14,772,304 Subtotal 1,529,502 2,112,989 20,175,631 16,273,279 16,273,279 Transfer to Funds 2,192,334 2,200,908 2,200,502 2,158,256 2,158,256 SubtotIIIIIIIIIIIIIIIIIIIIIIIIIIIIIF2,192,334 2,200,908 2,200,502 2,158,256 2,158,256 Total EWW $ 33,165,286 $ 36,349,970 54,664,011 $ 51,863,091 $ 51,863,091 2-6 CITY OF AVENTURA GENERAL FUND -001 CATEGORY SUMMARY FISCAL YEAR 2017/18 REVENUE PROJECTIONS APPROVED CITY MANAGER COMMISSION OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL CODE CATEGORY 2014/15 2015/16 2016/17 2017/18 2017/18 310000/319999 Locally Levied Taxes $ 23,101,951 $ 23,987,918 25,249,804 $ 25,416,893 $ 25,416,893 320000/329999 Licenses&Permits 4,450,351 6,872,638 4,721,100 4,746,000 4,746,000 330000/339999 Intergovernmental Revenues 3,507,129 3,665,014 3,644,650 3,710,320 3,710,320 340000/349999 Charges for Services 2,330,753 2,161,544 2,193,000 2,599,421 2,599,421 350000/359999 Fines&Forfeitures 2,274,477 2,791,686 1,054,000 1,079,000 1,079,000 360000/369999 Miscellaneous Revenues 287,078 300,481 280,000 290,000 290,000 380000/389999 Transfer from Funds 30,000 - - - - 399900/399999 Fund Balance 17,017,013 17,282,791 17,521,457 14,021,457 14,021,457 Total Available General Fund $ 52,998,752 $ 57,062,072 54,664,011 $ 51,863,091 $ 51,863,091 EXPENDITURES APPROVED CITY MANAGER COMMISSION OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL CODE CATEGORY 2014/15 2015/16 2016/17 2017/18 2017/18 1000/2999 Personal Services 20,023,510 20,369,278 21,635,960 22,752,392 22,752,392 3000/3999 Contractual Services 5,052,388 7,115,434 5,519,750 5,584,024 5,584,024 4000/4999 Other Charges&Services 3,712,988 3,901,462 4,367,333 4,349,255 4,349,255 5000/5399 Commodities 513,135 492,457 568,800 537,400 537,400 5400/5499 Other Operating Expenses 141,429 157,442 196,035 208,485 208,485 Total operating expenses 29,443,450 32,036,073 32,287,878 33,431,556 33,431,556 6000/6999 Capital Outlay 1,529,502 2,112,989 20,175,631 16,273,279 16,273,279 8000/8999 Transfer to Funds 2,192,334 2,200,908 2,200,502 2,158,256 2,158,256 Total expenditures $ 33,165,286 $ 36,349,970 54,664,011 $ 51,863,091 $ 51,863,091 2-7 CITY OF AVENTURA GENERAL FUND -001 FUND BALANCE ANALYSIS FISCAL YEAR 2017/18 REVENUE PROJECTIONS APPROVED CITY MANAGER COMMISSION ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL CATEGORY 2014/15 2015/16 2016/17 2017/18 2017/18 Beginning Fund Balance $ 17,017,013 $ 17,282,791 17,521,457 $ 14,021,457 $ 14,021,457 Revenues/Sources: Locally Levied Taxes P rope rty Taxes $ 13,977,629 $ 15,008,874 16,254,804 $ 16,571,893 $ 16,571,893 Section 185 Premium Tax 310,355 342,209 318,000 325,000 325,000 Utility Taxes 5,590,829 5,647,012 5,687,000 5,695,000 5,695,000 Unified Comm.Tax 2,281,655 2,072,093 2,045,000 1,850,000 1,850,000 City Business Tax 941,483 917,730 945,000 975,000 975,000 Subtotal 23,101,951 23,987,918 25,249,804 25,416,893 25,416,893 Licenses&Permits 4,450,351 6,872,638 4,721,100 4,746,000 4,746,000 Intergovernmental Rev. 3,507,129 3,665,014 3,644,650 3,710,320 3,710,320 Charges for Services 2,330,753 2,161,544 2,193,000 2,599,421 2,599,421 Fines&Forfeitures 2,274,477 2,791,686 1,054,000 1,079,000 1,079,000 Miscellaneous 287,078 300,481 280,000 290,000 290,000 Interfund Transfers In 30,000 - - - - Subtotal 12,879,788 15,791,363 11,892,750 12,424,741 12,424,741 Total Revenues/Sources $ 35,981,739 $ 39,779,281 37,142,554 $ 37,841,634 $ 37,841,634 APPROVED CITY MANAGER COMMISSION OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL CODE CATEGORY 2014/15 2015/16 2016/17 2017/18 2017/18 Expenditures/Uses: Operating Expenditures 0101 City Commission $ 120,709 $ 137,508 144,307 $ 146,150 $ 146,150 0501 Office of the City Manager 777,767 792,193 729,895 746,865 746,865 0601 Legal 374,571 382,150 305,000 305,000 305,000 0801 City Clerk's Office 296,175 296,237 319,568 307,197 307,197 1001 Finance 968,271 979,649 1,024,635 1,059,843 1,059,843 1201 Information Technology 830,876 869,691 1,084,598 1,122,810 1,122,810 2001 Police 17,115,437 17,458,917 18,563,269 19,442,439 19,442,439 4001 Community Development 2,419,588 3,966,715 2,571,182 2,578,041 2,578,041 5001 Community Services 4,554,245 4,984,832 2,334,732 2,410,796 2,410,796 5401 Public Works/Transportation - - 2,901,942 3,033,616 3,033,616 7001 Arts&Cultural Center 722,334 839,556 782,250 809,899 809,899 9001 Non-Departmental 1,263,477 1,328,625 1,526,500 1,468,900 1,468,900 Total Operating Expenditures 29,443,450 32,036,073 32,287,878 33,431,556 33,431,556 Capital Outlay Expenditures 1,529,502 2,112,989 7,487,626 1,500,975 1,500,975 Interfund Transfers Out 2,192,334 2,200,908 2,200,502 2,158,256 2,158,256 Total Expenditures/Uses 33,165,286 36,349,970 41,976,006 37,090,787 37,090,787 Ending Fund Balance Designated for Capital Improvements 19,833,466 20,712,102 12,688,005 14,772,304 14,772,304 2-8 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k REVENUE PROJECTIONS 2-9 CITY OF AVENTURA GENERAL FUND -001 REVENUE PROJECTIONS FISCAL YEAR 2017/18 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 Locally Levied Taxes 3111000 Ad Valorem Taxes-Current $ 13,572,763 $ 14,932,035 $ 16,236,750 $ 16,560,288 $ 16,560,288 3112000 Ad Valorem Taxes-Delinquent 404,866 76,839 18,054 11,605 11,605 3125200 Section 185 Premium Tax 310,355 342,209 318,000 325,000 325,000 3141000 Utility Tax-Electric 4,453,953 4,533,286 4,532,000 4,540,000 4,540,000 3143000 Utility Tax-Water 1,102,567 1,087,367 1,125,000 1,125,000 1,125,000 3144000 Utility Tax-Gas 34,309 26,359 30,000 30,000 30,000 3149000 Unified Communications Tax 2,281,655 2,072,093 2,045,000 1,850,000 1,850,000 3161000 City Business Tax 941,483 917,730 945,000 975,000 975,000 W Subto 23,101,951 23,987,918 25,249,804 25,416,893 25,416,893 Licenses&Permits 3221000 Building Permits 2,000,278 4,337,795 2,250,000 2,250,000 2,250,000 3221500 Radon/Code Comp Adm n.Fee 5,874 9,100 6,000 6,000 6,000 3222000 Certificate of Occupancy 70,122 113,847 50,000 60,000 60,000 3231000 Franchise Fee-Electric 1,758,766 1,780,409 1,825,000 1,825,000 1,825,000 3234000 Franchise Fee-Gas 14,584 10,112 15,000 15,000 15,000 3237100 Franchise Fee-Sanitation 498,785 516,832 500,000 520,000 520,000 3238000 Franchise Fee-Towing 22,532 58,500 45,100 40,000 40,000 3291000 Engineering Permits 79,410 46,043 30,000 30,000 30,000 Subtotal 4,450,351 6,872,638 4,721,100 4,746,000 4,746,000 Intergovernmental Revenues 3312100 Bulletproof Vests 2,909 10,214 - - - 3312250 COPS Secure Out Schools 5,131 - - - - 3312550 Byrne Grant - - 7,200 7,200 7,200 3342009 Justice Assistance Grant - 24,028 - - - 3344901 Maintenance Agreement Payment 12,671 12,670 10,000 12,670 12,670 3351200 State Revenue Sharing 656,351 686,039 718,000 740,000 740,000 3351500 Alcoholic Beverage License 19,993 19,098 20,000 20,000 20,000 3351800 Half Cent Sales Tax 2,747,774 2,856,232 2,825,000 2,860,000 2,860,000 3354930 Fuel Tax Refund 14,922 10,894 15,450 15,450 15,450 3382000 County Business Tax 47,378 45,839 49,000 55,000 55,000 Subtotal 3,507,129 3,665,014 3,644,650 3,710,320 3,710,320 Charges For Services 3413000 Certificate of Use Fees 3,115 2,973 5,000 5,000 5,000 3419500 Lien Search Fees 103,422 85,150 100,000 100,000 100,000 3421300 Police Services Agreement 910,942 781,647 850,000 1,227,421 1,227,421 3425000 Development Review Fees 235,523 248,383 130,000 130,000 130,000 3471000 Rec/Cultural Events 39,227 32,078 26,000 25,000 25,000 3472000 Parks&Recreation Fees 169,985 140,744 155,000 160,000 160,000 3472500 Community Center Fees 156,128 209,752 175,000 200,000 200,000 3474000 Founders Day 29,335 25,672 30,000 30,000 30,000 3475000 Summer Recreation 514,618 462,061 540,000 540,000 540,000 3476001 AACC Fees and Rentals 168,458 173,084 182,000 182,000 182,000 2,330,753 2,161,544 2,193,000 2,599,421 2,599,421 2-10 CITY OF AVENTURA GENERAL FUND -001 REVENUE PROJECTIONS - CONTINUED FISCAL YEAR 2017/18 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 Fines&Forfeitures 3511000 County Court Fines 254,107 215,261 250,000 275,000 275,000 3541000 Code Violation Fines 2,000 3,000 4,000 4,000 4,000 3542000 Intersection Safety Camera Program 2,018,370 2,573,425 800,000 800,000 800,000 = Subtotal 2,274,477 2,791,686 1,054,000 1,079,000 1,079,000 Misc.Revenues 3611000 Interest Earnings 128,213 194,169 180,000 190,000 190,000 3644200 Sale of Assets 40,850 15,063 25,000 25,000 25,000 3644910 Lost/Abandoned Property 10,750 3,393 - - - 3644920 Evidence 6,321 11,383 3662010 Brick Pavers - 300 - - - 3699000 Misc.Revenues 100,944 76,173 75,000 75,000 75,000 Subtotal 287,078 300,481 280,000 290,000 290,000 Non-Revenue 3811018 Transfer from 911 Fund 30,000 - - - - 3999000 Carryover 17,017,013 17,282,791 17,521,457 14,021,457 14,021,457 Subtotal 17,047,013 17,282,791 173521,457 14,021,457 1430213457 Total Available General Fund $ 52,998,752 $ 57,062,072 $ 54,664,011 $ 51,863,091 $ 51,863,091 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 $10,098,997,863. This amount is 2% or $197,303,619 higher than last year. The ad valorem millage levy for fiscal year 2017/18 is recommended to be 1.7261, which is the same rate adopted last year. This will generate $16,560,288 compared to last year's amount of $16,236,750. This represents the 22nd year without an increase. City Ad Valorem 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 r $10,000,000 { $5,000,000 $- y 3112000 Ad Valorem Taxes Delinquent — This revenue source is derived by those taxpayers who do not pay their taxes by March 31 st of any given year. On average the total revenue received in this category is minimal when compared to the total Ad Valorem taxes collected. Ad Valorem Taxes - Delinquent $500,000 $400,000 $300,000 $200,000 $100,000 2-12 3141000 Utility Tax-Electric — Section 166.231(1)(A), Florida Statutes, authorizes a city to collect Public Service or Utility Taxes. Miami-Dade County previously established by Ordinance utility taxes for unincorporated areas in the amount of 10% on electricity. The City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The projection is based on actual collections for the past two fiscal years. Utility Tax- Electric $5,000,000 _ $4,000,000 $3,000,000 $2,000,000 $1,000,000 - �� ti°y�\y� h\ 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 Md $850,000 $750,000 A 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. 1 Utility Tax - Gas $50,000 $40,000 $30,000 $20,000 $10,000 $- i \�� ti°ti�\y° � 2-13 3149000 Unified Communications Tax — Effective October 1, 2001, the Unified Communications Tax replaced municipal utility taxes and franchise fees on all telecommunication, cable and other communication services. The projection is based on anticipated actual collections for the past fiscal year. Unified Communications Tax $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 Ib 3161000 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 2016/17 fiscal year. City Business Tax $1,000,000 $800,000 $600,000 $400,000 $200,000 Amin--[ ti°yk\y`) LICENSES AND PERMITS 3221000 Building Permits — Permits must be issued to any individual or business that performs construction work within the City's corporate limits. These permits are issued for construction, such as plumbing, electrical, structural, mechanical, etc. and their fees are set by City Ordinance. The projection includes maintaining the current year budget based on actual collections in the 2016/17 fiscal year and anticipated building activity. Building Permits $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 cb 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 2016/17 fiscal year. Franchise Fee-Electric $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $- 32134000 Franchise Fee-Gas –A city may charge gas companies for the use of its rights-of -way per Florida Statutes 166.021 and 337.401. It is standard practice to enact a 6% fee on gross revenues. The amount projected is based on historical collections. Franchise Fee-Gas r $50,000 $40,000 $30,000 $20,000 $10,000 SAL T \N� S A\N� 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 $500,000 _ $480,000 $460,000 $440,000 $420,000 $400,000 $380,000 ti°y�\y'b 2-15 3238000 Franchise Fee-Towing —The amount budgeted is based on a franchise agreement for towing services within our corporate limits that was awarded during the 2011/12 fiscal year. 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 2016/17 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 76.2% 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°\yy ti°yy\y�ti°yv\1�ti°ti�\y�ti°ti�\yy ti°yy\y�ti°y�\y� ti°y�\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 '/2 of the revenue generated by the additional 1% sales tax which is distributed to counties and cities based on a per capita formula. The amount budgeted is based on actual collections for the current fiscal year which includes an increase compared to the prior year. Half Cent Sales Tax $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $- �°y°�titi 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 $60,000 - $50,000 $40,000 $30,000 $zo,000 $10,000 CHARGES FOR SERVICES 3421300 Police Services Agreement — This amount represents the amount to be paid by Aventura Mall for an increase in the level of services. The amount represents the City's cost of providing officers pursuant to an agreement to be renegotiated in 2017. 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 current 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 the amount of 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 OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k CITY COMMISSION 2-19 CITY OF AVENTURA CITY COMMISSION FISCAL YEAR 2017/18 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. CATEGORYRECAP 2014/15 2015/16 2016/17 2017/18 2017/18 1000/2999 Personal Services $ 63,041 $ 63,756 $ 62,650 $ 62,650 $ 62,650 3000/3999 Contractual Services 4000/4999 Other Charges&Services 41,075 54,583 58,107 59,850 59,850 5000/5399 Commodities 3,407 2,115 3,500 3,600 3,600 5400/5499 Other Operating Expenses 13,186 17,054 20,050 20,050 20,050 Total Operating Expenses $ 120,709 $ 137,508 $ 144,307 $ 146,150 $ 146,150 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2014/15 2015/16 2016/17 2017/18 0301 Mayor 1.0 1.0 1.0 1.0 0401 Commissioner 1.0 1.0 1.0 1.0 0402 Commissioner 1.0 1.0 1.0 1.0 0403 Commissioner 1.0 1.0 1.0 1.0 0404 Commissioner 1.0 1.0 1.0 1.0 0405 Commissioner 1.0 1.0 1.0 1.0 0406 Commissioner 1.0 1.0 1.0 1.0 Total 7.0 7.0 7.0 7.0 2-20 CITY OF AVENTURA CITY COMMISSION 2017/18 BUDGETARY ACCOUNT SUMMARY 001-0101-511 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 PERSONAL SERVICES 1210 Commission Salaries $ 55,321 $ 54,870 $ 55,000 $ 55,000 $ 55,000 2101 FICA 7,397 8,472 7,452 7,452 7,452 2401 Workers'Compensation 323 414 198 198 198 Subtotal � 63,041 63,756 62,650 62,650 62,650 OTHER CHARGES&SERVICES 4030 Legislative Expenses 41,075 54,583 58,107 59,850 59,850 Subtotal 41,075 54,583 58,107 59,850 59,850 COMMODITIES 5101 Office Supplies 227 300 400 400 5290 Other Operating supplies 3,407 1,888 3,200 3,200 3,200 Subtotal 3,407 2,115 3,500 3,600 3,600 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 8,824 15,384 9,550 9,550 9,550 5420 Conferences&Seminars 3,362 670 9,500 9,500 9,500 5981 Krop High School Scholarship 1,000 1,000 1,000 1,000 1,000 Subtot 13,186 17,054 20,050 20,050 20,050 Total City Commission $ 120,709 $ 137,508 $ 144,307 $ 146,150 $ 146,150 2-21 CITY COMMISSION BUDGET JUSTIFICATIONS 4030 Legislative Expenses — This account represents the $8,550 established per Commissioner to offset expenditures 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 — The City Commission establishes an annual scholarship for Aventura students who are seniors that attend Krop High School to offset College expenses. 2-22 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 e OFFICE OF THE CITY MANAGER 2-23 CITY OF AVENTURA OFFICE OF THE CITY MANAGER FISCAL YEAR 2017/18 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 2014/15 2015/16 2016/17 2017/18 2017/18 1000/2999 Personal Services $ 670,894 $ 684,517 $ 587,995 $ 609,165 $ 609,165 3000/3999 Contractual Services 52,500 52,500 52,500 52,500 52,500 4000/4999 Other Charges&Services 44,897 47,940 75,700 72,000 72,000 5000/5399 Commodities 2,219 2,578 4,500 4,000 4,000 5400/5499 Other Operating Expenses 7,257 4,658 9,200 9,200 9,200 Total operating expenses $ 777,767 $ 792,193 $ 729,895 $ 746,865 $ 746,865 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2014/15 2015/16 2016/17 2017/18 0101 City Manager 1.0 1.0 1.0 1.0 4701 Capital Projects Manager/Code Enforcement Office 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 3.0 3.0 2-24 OFFICE OF THE CITY MANAGER ORGANIZATION CHART City Manager Secretary to the City Manager Receptionist/ Information Clerk 2-25 CITY OF AVENTURA OFFICE OF THE CITY MANAGER FISCAL YEAR 2017118 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 K-8 Charter School operations and prepare annual budget. 10. Oversee and manage efforts to open new Charter high school by August 2019. 11. Oversee capital projects. 12. Issue newsletters and annual report to the public. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2014/15 2015/16 2016/17 2017/18 Citizen Requests &Inquires 30 27 25 25 Commission Requests 15 22 20 20 Community Meetings Attended 15 15 15 15 Agenda Back up Items Prepared 65 72 60 60 No.of Newsletters&Reports Issued 6 6 6 6 Annual Budget&CIP Prepared 2 2 2 2 School Budget 1 1 1 1 City Manager Briefing Reports 12 12 12 12 Capital Projects Oversight 12 12 12 12 School Advisory Committee Meeting 5 5 5 5 2-26 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 2017/18 BUDGETARY ACCOUNT SUMMARY 001-0501-512 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016117 2017118 2017118 PERSONAL SERVICES 1201 Employee Salaries $ 475,137 $ 487,396 $ 421,687 $ 425,764 $ 425,764 2101 FICA 25,836 26,407 32,259 32,571 32,571 2201 Pension 80,995 80,678 72,202 72,778 72,778 2301 Health,Life&Disability 85,090 85,701 60,329 76,519 76,519 2401 Workers'Compensation 3,836 4,335 1,518 1,533 1,533 r Subtot 670,894 684,517 587,995 609,165 609,165 CONTRACTUAL SERVICES 3170 Lobbyist Services 52,500 52,500 52,500 52,500 52,500 WubtotW 52,500 52,500 52,500 52,500 52,500 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 356 385 3,500 4040 Administrative Expenses 600 600 600 4041 Car Allowance 11,400 11,400 11,400 11,400 11,400 4101 Communication Services 1,416 1,818 2,200 2,000 2,000 4701 Printing&Binding 678 1,879 3,000 3,000 3,000 4710 Printing/Newsletter 31,047 32,458 55,000 55,000 55,000 Subtotal 44,897 47,940 75,700 72,000 72,000 COMMODITIES 5101 Office Supplies 2,219 2,578 4,000 4,000 4,000 5290 Other Operating Supplies 500 Subtotal 2,219 2,578 4,500 4,000 4,000 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 6,428 3,074 6,200 6,200 6,200 5420 Conferences&Seminars 829 1,334 2,000 2,000 2,000 5901 Contingency 250 1,000 1,000 1,000 Fubtota1 7,257 4,658 9,200 9,200 9,200 Total City Manager $ 777,767 $ 792,193 $ 729,895 $ 746,865 $ 746,865 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 the 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 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k LEGAL DEPARTMENT 2-29 CITY OF AVENTURA LEGAL FISCAL YEAR 2017/18 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 2014/15 2015/16 2016/17 2017/18 2017/18 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 374,571 382,150 300,000 300,000 300,000 4000/4999 Other Charges&Services - - - - - 5000/5399 Commodities - - - 5400/5499 Other Operating Expenses - - 5,000 5,000 5,000 FTotal Operating Expenses $ 374,571 $ 382,150 $ 305,000 $ 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 PERFORMANCE WORKLOAD INDICATOR Positive compliance with all rules and regulations. Number of documents prepared. Litigation is avoided or concluded to the City's satisfaction. Number of meetings attended. 2-30 CITY OF AVENTURA LEGAL 2017118 BUDGETARY ACCOUNT SUMMARY 001-0601-514 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016117 2017118 2017118 CONTRACTUAL SERVICES 3120 Prof.Services-Legal $ 374,571 $ 382,150 $ 300,000 $ 300,000 $ 300,000 3301 Court Costs& Fees Subtotal 374,571 382,150 300,000 300,000 300,000 OTHER OPERATING EXPENSES 5901 Contingency 5,000 5,000 5,000 Subtotal 5,000 5,000 5,000 Total Legal $ 374,571 $ 382,150 $ 305,000 $ 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.L., to perform legal services required by the City Commission and City Manager. The firm has agreed to maintain their hourly rate of$203 for the coming year. 2-31 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 ^ i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-32 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k CITY CLERK'S OFFICE 2-33 CITY OF AVENTURA CITY CLERK'S OFFICE FISCAL YEAR 2017/18 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 2014/15 2015/16 2016/17 2017/18 2017/18 1000/2999 Personal Services $ 252,007 $ 232,895 $ 241,868 $ 250,597 $ 250,597 3000/3999 Contractual Services 4000/4999 Other Charges &Services 40,808 59,488 70,400 49,300 49,300 5000/5399 Commodities 2,138 2,246 4,000 4,000 4,000 5400/5499 Other Operating Expenses 1,222 1,608 3,300 3,300 3,300 al Operating Expenses $ 296,175 $ 296,237 $ 319,568 $ 307,197 $ 307,197 1=1 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2014/15 2015/16 2016/17 2017/18 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 2-34 CITY CLERK'S OFFICE ORGANIZATION CHART City Cler Executive Assistant to City Clerk 2-35 CITY OF AVENTURA CITY CLERK'S OFFICE FISCAL YEAR 2017118 OBJECTIVES 1. To prepare and maintain accurate minutes of the proceedings of the City Commission, Advisory Boards and other Committees of the City, as well as provide recaps of regular Commission meetings. 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 administrative support to City Commissioners, including mail, correspondence, and travel and conference registration, as well as preparation of proclamations and recognition certificates. 5. To administer the publication and maintenance of the City Charter and Code of Ordinances, including approved supplements to same. 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 Commission meeting agenda packages, including placement of same on the City's website. 10. To respond to requests for information and public records in a timely manner. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2014/15 2015/16 2016/17 2017/18 No.of Sets of Minutes Prepared 37 40 34 30 No.of Public Notices Prepared 29 30 27 25 No.of Legal Advertisements Published 21 34 25 25 No.of Ordinances Drafted 11 17 13 12 No.of Resolutions Drafted 68 75 60 55 No.of Lien Requests Responded To 2,049 1,762 1,750 1,400 No.of Welcome Letters Prepared 220 190 200 200 No.of Agenda Packages Prepared/Distributed 28 30 26 26 No.of Agenda Recaps Prepared/Distributed 16 19 15 1 No.of Proclamations Issued 24 22 17 17 2-36 CITY OF AVENTURA CITY CLERK'S OFFICE 2017/18 BUDGETARY ACCOUNT SUMMARY 001-0801-519 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 PERSONAL SERVICES 1201 Employee Salaries $ 186,900 $ 169,626 $ 175,806 $ 181,079 $ 181,079 1401 Overtime 1,090 870 800 800 800 2101 FICA 12,353 12,669 13,449 13,853 13,853 2201 Pension 27,011 24,001 25,814 26,588 26,588 2301 Health,Life&Disability 24,002 25,067 25,366 27,625 27,625 2401 Workers'Compensation 651 662 633 652 652 Subtotal 252,007 232,895 241,868 250,597 250,597 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 3,000 1,500 1,500 4041 Car Allowance 6,427 6,000 6,000 6,000 6,000 4101 Telephone 871 840 900 900 900 4701 Printing&Binding 1,111 1,312 3,000 3,000 3,000 4730 Records Retention 256 695 4,000 4,000 4,000 4740 Ordinance Codification 2,083 3,558 3,500 3,900 3,900 4911 Legal Advertising 7,785 24,707 25,000 25,000 25,000 4915 Election Expenses 22,275 22,376 25,000 5,000 5,000 Subtotal 40,808 59,488 70,400 49,300 49,300 COMMODITIES 5101 Office Supplies 1,966 1,661 3,200 3,200 3,200 5290 Other Operating Supplies 172 585 800 800 800 Subtotal 1 2,138 2,246 4,000 4,000 4,000 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 1,022 1,258 1,300 1,300 1,300 5420 Conferences&Seminars 200 350 2,000 2,000 2,000 Subtotal 1,222 1,608 3,300 3,300 3,300 Total City Clerk $ 296,175 $ 296,237 $ 319,568 $ 307,197 $ 307,197 2-37 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, Training Institute and the Florida League of Cities Conferences. 4730 Records Retention — Costs associated with the imaging of records to maintain the 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 2-38 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k FINANCE DEPARTMENT 2-39 CITY OF AVENTURA FINANCE FISCAL YEAR 2017/18 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 2014/15 2015/16 2016/17 2017/18 2017/18 1000/2999 Personal Services $ 868,548 $ 887,326 $ 910,570 $ 945,778 $ 945,778 3000/3999 Contractual Services 59,644 45,700 56,500 57,725 57,725 4000/4999 Other Charges&Services 27,488 30,507 37,440 37,140 37,140 5000/5399 Commodities 5,011 5,831 8,700 7,700 7,700 5400/5499 Other Operating Expenses 7,580 10,285 11,425 11,500 11,500 Total Operating Expenses $ 968,271 $ 979,649 $ 1,024,635 $ 1,059,843 $ 1,059,843 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2014/15 2015/16 2016/17 2017/18 1001 Finance Director 1.0 1.0 1.0 1.0 1501 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 2-40 FINANCE DEPARTMENT ORGANIZATION CHART Finance Director Risk Management F hasing Accounting Human Resources hasing Controller Human Resources ent Manager Accountant (2) Customer Service Representative II Headings above that are bolded and underlined, represent a function and/or service of the department. 2-41 CITY OF AVENTURA FINANCE FISCAL YEAR 2017/18 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 31St 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 retention of employees PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2014/15 2015/16 2016/17 2017/18 %of idle funds invested in accordance with policy 100% 100% 100% 100% Number ofCAFRs issued prior to 3/31 1 1 1 1 Number of GFOACertificate 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% 98% 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 5 9 7 7 Number of New Hires—Part-time 11 10 6 9 2-42 CITY OF AVENTURA FINANCE 2017/18 BUDGETARY ACCOUNT SUMMARY 001-1001-613 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/16 2016/16 2016/17 2017/18 2017/18 PERSONAL SERVICES 1201 Employee Salaries $ 607,201 $ 624,634 $ 636,386 $ 666,476 $ 666,476 2101 FICA 41,741 42,928 48,683 60,144 60,144 2201 Pension 84,763 87,467 92,021 94,782 94,782 2301 Health,Life&Disability 1323789 1293933 1313190 1433017 1433017 2401 Workers'Compensation 23064 23364 23291 23360 23360 Subtotal 8683648 8873326 9103670 9463778 9463778 CONTRACTUAL SERVICES 3180 Medical Exams-New Employees 490 778 23600 43200 43200 3190 Prof.Services 23864 2,922 63000 43626 43626 3201 Prof.Services-Auditor 663300 42,000 493000 493000 493000 Subtotal 69,644 46,700 66,600 67,726 67,726 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 63034 63647 73600 73600 73600 4101 Communication Services 13440 13440 13440 13440 13440 4610 R&M-Vehicles 639 609 13000 700 700 4660 R&M-Office Equipment 63011 63600 63600 63600 4701 Printing&Binding 33491 33603 43000 43000 43000 4910 Advertising 163766 143397 173600 173600 173600 4990 Other Current Charges 129 600 600 600 Subtotal 27,488 30,607 373440 37,140 373140 COMMODITIES 6101 Office Supplies 23938 33879 63000 63000 63000 6120 Computer Operating Supplies 376 869 13000 13000 13000 6220 Gas&Oil 13666 798 23400 13400 13400 6290 Other Operating Supplies 142 286 300 300 300 Subtotal 6,011 6,831 8,700 7,700 73700 OTHER OPERATING EXPENSES 6410 Subscriptions&Memberships 33214 43433 33926 43000 43000 6420 Conferences&Seminars 43366 43663 63600 63600 63600 6460 Training 13289 13600 13600 13600 6901 Contingency 600 600 600 Subtotal 73680 103286 113426 113600 113600 Total Finance $ 968,271 $ 979,649 $ 1,024,636 $ 1,069,843 $ 1,0693843 2-43 FINANCE BUDGET JUSTIFICATIONS 3190 Professional Services —The cost related to the transport of the City's bank deposits by an armored courier service. 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 the City may require. 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 costs related to the hosted application used by Human Resources to automate the hiring process. 4910 Advertising — Includes the cost of advertising all bids, RFP and employment opportunity 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 2-44 FINANCE BUDGET JUSTIFICATIONS — CONTINUED 5420 Conferences & Seminars — Includes the cost to maintain professional designations as well as educate and inform staff of the latest developments and trends in their respective field. Akerman Labor & Employment Law Seminar Florida Association of Public Procurement Officer Florida Government Finance Officers Association 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 2-45 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-46 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k INFORMATION TECHNOLOGY DEPARTMENT 2-47 CITY OF AVENTURA INFORMATION TECHNOLOGY FISCAL YEAR 2017/18 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 2014116 2016116 2016117 2017118 2017118 100012999 Personal Services $ 617,741 $ 642,424 $ 774,613 $ 806,410 $ 806,410 300013999 Contractual Services 9,884 1,313 10,000 10,000 10,000 400014999 Other Charges&Services 186,883 207,162 267,326 273,866 273,866 600016399 Commodities 10,936 16,368 18,000 18,000 18,000 640016499 Other Operating Expenses 6,432 3,434 14,660 16,636 16,636 Total Operating Expenses $ 830,876 $ 869,691 $ 1,084,698 $ 1,122,810 $ 1,122,810 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2014116 2016116 2016117 2017118 9201 Information Technology Director 1.0 1.0 1.0 1.0 00141 Operations Manager 1.0 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 13601.13602 Support/Project Specialist 2.0 2.0 1.0 1.0 Total 6.0 6.0 6.0 6.0 2-48 INFORMATION TECHNOLOGY DEPARTMENT ORGANIZATION CHART Information Technology Director IT Operations Communications Manager Tech Project Specialist F ork IT Support/Project rator II Specialist ork rator I 2-49 CITY OF AVENTURA INFORMATION TECHNOLOGY FISCAL YEAR 2017118 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 secure computer network for applications, sharing of common files, email, etc. to support administration, teachers and the students at 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 in order to provide timely information to City staff. 9. Coordinate an efficient communications strategy, which includes social media, to deliver consistent messages to the City's customers. 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 the annual report. 12. Provide training on computer applications and computer related topics. 13. Coordinate the multidepartmental project to review and upgrade security systems at all City facilities. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2014/15 2015/16 2016/17 2017/18 •of time computer network is operational 99% 99% 99% 99% •of time ACES 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 725 837 932 1,050 Number of physical servers supported 16 22 23 24 Number of virtual servers supported 36 36 37 38 Number of help desk support cases 4,017 4,418 4,200 4,200 Number of City periodical publications coordinated 4 4 4 4 Number of training sessions held 4 4 4 4 2-50 CITY OF AVENTURA INFORMATION TECHNOLOGY 2017118 BUDGETARY ACCOUNT SUMMARY 001-1201-513 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016117 2017118 2017118 PERSONAL SERVICES 1201 Employee Salaries $ 433,183 $ 454,706 $ 548,479 $ 562,734 $ 562,734 2101 FICA 30,806 31,957 41,959 43,049 43,049 2201 Pension 60,184 62,673 78,378 80,421 80,421 2301 Health,Life&Disability 92,090 91,356 103,828 117,186 117,186 2401 Workers'Compensation 1,478 1,732 1,969 2,020 2,020 Subtotal -qow- 617,741 642,424 774,613 805,410 805,410 CONTRACTUAL SERVICES 3190 Other Prof.Services 9,884 1,313 10,000 10,000 10,000 Subtoia 9,884 1,313 10,000 10,000 10,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 2,655 4,138 6,400 7,500 7,500 4041 Car Allowance 6,000 6,000 6,000 6,000 6,000 4101 Communication Services 5,762 6,053 8,380 8,380 8,380 4650 R&M-Office Equipment 147,846 167,061 217,585 219,585 219,585 4701 Printing&Binding 430 163 500 500 500 4851 Web Page Maintenance 6,724 6,898 9,260 12,700 12,700 4852 Email Hosting Services 16,466 16,849 19,200 19,200 19,200 Obubtotal 185,883 207,162 267,325 273,865 273,865 COMMODITIES 5101 Office Supplies 1,619 1,543 3,000 3,000 3,000 5120 Computer Operating Supplies 9,317 13,815 15,000 15,000 15,000 Subtotal 10,936 15,358 18,000 18,000 18,000 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 2,558 970 3,560 4,200 4,200 5420 Conferences&Seminars 1,224 2,230 3,100 3,335 3,335 5450 Training 2,650 234 8,000 8,000 8,000 Subtotal 6,432 3,434 14,660 15,535 15,535 Total Information Technology $ 830,876 $ 869,691 $ 1,084,598 $ 1,122,810 $ 1,122,810 2-51 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 Superion User Training Educational Technology Conference Communication Conferences FDLE CJIS Training Symposium 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 Superion 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 Florida Association of Educational Data Systems City-County Communications & Marketing Association Technical resource subscriptions Communication resource subscriptions Digital subscription to photo library 2-52 INFORMATION TECHNOLOGY BUDGET JUSTIFICATIONS — CONTINUED 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: Florida Government Information Systems Association Superion User Training Conferences Educational Technology Conferences Communications Conferences FDLE CJIS Training Symposium Computer related courses for certification and seminars 5450 Training — Ongoing training for all personnel in the department including classes towards certification. 2-53 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-54 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k POLICE DEPARTMENT 2-55 CITY OF AVENTURA POLICE FISCAL YEAR 2017/18 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 2014/16 2016/16 2016/17 2017/18 2017/18 1000/2999 Personal Services $ 16,300,673 $ 16,431,891 $ 16,606,268 $ 17,374,939 $ 17,374,939 3000/3999 Contractual Services 760,829 892,143 741,000 749,000 749,000 4000/4999 Other Charges&Services 672,189 661,406 797,611 817,000 817,000 6000/6399 Commodities 437,948 423,046 469,600 439,600 439,600 6400/6499 Other Operating Expenses 63,898 60,432 60,000 62,000 62,000 Total Operating Expenses $ 17,116,437 $ 17,468,917 $ 18,663,269 $ 19,442,439 $ 19,442,439 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2014/16 2016/16 2016/17 2017/18 0901 Chief of Police 1.0 1.0 1.0 1.0 9401.9402 Majors 2.0 2.0 3.0 2.0 2601 Commander 1.0 1.0 1.0 1.0 3002 Executive Assistant 1.0 1.0 1.0 1.0 2201.2206 Captains 4.0 4.0 4.0 6.0 2301.2312 Sergeants 12.0 12.0 12.0 12.0 2101.2108 Detectives 6.0 7.0 8.0 8.0 2001.2062 Police Officers 69.0 68.0 68.0 62.0 6201 Crime Prev Coordinator 1.0 1.0 1.0 1.0 3701 Crime Analyst 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 4801 Property Room/Crime Scene Tech 1.0 1.0 1.0 1.0 2801.2804 Police Service Aides 4.0 4.0 4.0 4.0 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 1.0 1601 911 Manager 1.0 1.0 1.0 1.0 13001.13003 Communication Supervisor 3.0 3.0 3.0 3.0 12901.12907 Communication Officer III 6.0 6.0 7.0 7.0 6701.6706 Communication Officer II 6.0 6.0 6.0 6.0 2701.2704 Communication Officer 1.0 1.0 8601.8602 Administrative Asst.Ill 2.0 2.0 2.0 2.0 13601.13602 Personnel&Training Specialist 2.0 2.0 2.0 2.0 7601 Reet Manager/Quartermaster 1.0 1.0 1.0 1.0 13801 Emergency Vehicle Technician 1.0 1.0 1.0 1.0 9301 Reet Maintenance Worker 1.0 1.0 1.0 1.0 Total 123.0 124.0 126.0 129.0 2-56 POLICE DEPARTMENT ORGANIZATION CHART Staff Inspection/ Chief of Police Accreditation Captain Internal Affairs Executive Assistant Administrative Services Operations Specialized Services Commander Major Major Captain Captain (2) Captain Sergeant Sergeant-Patrol (6) Sergeant Officer-Patrol (34) Officer Detective (8) (Personnel and Training) Sergeant-Mall (2) Officer-Mall (15) Property Room/ 911 Manager Crime Scene Supervisor Comm. Supervisor(3) Police Service Aide (4) Comm. Officer(13) Crime Scene Technician Sergeant-Traffic Records Supervisor Officers-Traffic(5) Property Room/ Records Clerk(3) Crime Scene Technician Records Specialist Marine Patrol Crime Prevention Fleet Mgr./Quartermaster School Resource Officer Coordinator Emergency Vehicle Technician Sergeant-CSU Administrative Assistant Fleet Maintenance Worker Officer-CSU (5) Personnel/Training Specialist(2) Administrative Assistant Headings above that are bolded and underlined, represent a function and/or service of the department. 2-57 CITY OF AVENTURA POLICE FISCAL YEAR 2017/18 OBJECTIVES 1. Complete the following Technological Advancement Initiatives: • Phase II of software integration to transfer medically related emergency calls for service to Miami-Dade County Fire Rescue directly into their CAD system. • Phase II of field recording technology project (in-car video system/body cameras) with finalization of strategic plans for data storage and cloud based file sharing in order to enhance transparency. 2. Develop and retain a quality workforce to enhance employee competency and leadership. Invest in the recruitment and training of approximately 10 uniformed officers and continuing staff education to enhance police safety, professional community interaction, and meeting the needs of our evolving city population. 3. Restructure organizational positions to streamline effective community policing. 4. Increase the outreach of our Crime Prevention Division in the areas of education, crime avoidance, homeowner association concerns, breakfast discussion forums, and business and tourist safety needs. 5. Implement Community Outreach Initiative to engage the community in joint problem solving and crime prevention techniques. Continue to conduct customer service surveys of residents, businesses and victims of crimes to improve our resource allocation, decision making and analysis. 6. Improve our communication with the community through various social media outlets in order to alert the public in real time to public safety threats, traffic conditions, and community events. Orientation and training of staff to specialize in public relations utilizing social media technology. 7. Manage law enforcement aspect of mall expansion by: • Hiring a minimum of 4 additional sworn officers required to handle additional calls for service and mall related traffic. • Strategizing and allocating additional resources to meet increased mall attendance and business occupancy while maintaining a high quality of service to the public. • Providing operational training seminars to current and incoming mall employees to prepare them to be proactive in public safety threat awareness, to include: active shooters, IED/bomb recognition, handling violent occurrences, retail theft education and critical incident management protocols. 2-58 PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2014/15 2015/16 2016/17 2017/18 Man-hours Assigned to traffic flow issues 19,000 19,300 19,600 19,900 Progress Toward National Re-accreditation 100% 33% 33% 100% Personnel Hired 5 7 6 5 Community Programs 42 27 30 60 Community Presentations 60 26 30 65 Community Involvement Activities 42 34 36 55 Man hours Assigned to School Resources 2,400 2,400 2,400 2,400 Calls for Service 14,570 15,419 15,740 16,000 Arrests 1,705 1,560 1,176 1,400 Accidents 2,141 2,071 2,112 2,200 Traffic Citations 15,924 19,597 19,188 19,300 Parking Citations Issued 1,295 618 696 750 Part 1 Crimes Reported 2,273 2,128 2,228 2,300 Customer Service Surveys 1,000 1,000 1,000 1,000 2-59 CITY OF AVENTURA POLICE 2017/18 BUDGETARY ACCOUNT SUMMARY 001-2001-621 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/16 2016/16 2016/17 2017/18 2017/18 PERSONAL SERVICES 1201 Employee Salaries $ 9,263,107 $ 9,489,420 $ 10,004,492 $ 10,683,196 10,683,196 1390 Court Time 111,371 126,346 120,000 116,000 116,000 1401 Overtime 680,387 730,861 760,000 800,000 800,000 1410 Holiday Pay 147,863 168,609 160,000 160,000 160,000 1601 Police Incentive Pay 71,600 68,970 74,400 76,380 76,380 2101 FICA 763,877 766,799 784,232 828,664 828,664 2201 Pension 2,130,740 1,896,786 2,242,824 2,189,480 2,189,480 2301 Health,Life&Disability 138133043 138313609 139133166 231373346 231373346 2401 Workers'Compensation 318,696 3733693 466,144 494,884 4943884 Subtotal 1633003673 1634313891 1636063268 1733743939 1733743939 CONTRACTUAL SERVICES 3170 Temporary Staff 183469 3180 Medical Exams 73726 73266 63000 93000 93000 3190 Prof.Services-Traffic Safety Prc 7273729 8323022 7003000 7003000 7003000 3192 Prof.Services 163376 343397 363000 403000 403000 Subtotal 760,829 892,143 741,000 7493000 749,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 133161 173637 163000 183000 183000 4040 Administrative Expenses 63966 83618 103000 203000 203000 4042 Recruiting&Hiring Expense 23220 43644 83000 83000 83000 4043 CALEA Accreditation 123920 63346 133000 133000 133000 4060 Investigative Expense 123027 83699 163000 193000 193000 4101 Communication Services 913882 773617 1633011 1463000 1463000 4201 Postage 33477 33447 43000 43000 43000 4420 Leased Equipment 743923 443410 603000 603000 603000 4440 Copy Machine Costs 23496 33814 33000 33000 33000 4610 R&M-Vehicles 713393 1003900 903000 903000 903000 4646 R&M-Equipment 1633742 2643422 2933000 3133000 3133000 4660 R&M-Office Equipment 1163601 1183666 1303000 1303000 1303000 4701 Printing&Binding 23492 33497 33600 43000 43000 Subtotal 672,189 6613406 7973611 8173000 817,000 COMMODITIES 6101 Office Supplies 113072 133086 143000 133000 133000 6116 Byrne Grant Match 63131 143630 103000 103000 103000 6120 Computer Operating Supplies 163136 113792 123000 123000 123000 6220 Gas&Oil 2463473 1933379 2263000 2003000 2003000 6240 Uniforms 263066 273646 363000 393000 393000 6246 Uniform Allowance 713460 693769 703000 723000 723000 6266 Photography 600 139 600 600 600 6270 Ammunition 133366 403868 403000 303000 303000 6290 Operating Supplies 493676 613846 633000 633000 633000 Subtotal 437,948 423,046 469,600 4393600 439,600 OTHER OPERATING EXPENSES 6410 Subscriptions&Memberships 63648 63239 73000 73000 73000 6430 Educational Assistance 83740 103609 83000 83000 83000 6460 Training 39,610 433684 363000 473000 473000 Subtotal 63,898 603432 603000 623000 62,000 Total Police $ 17,116,437 $ 17,468,917 $ 18,663,269 $ 19,442,439 $ 19,4423439 2-60 POLICE 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, personnel shortages, training, City events, 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/training. 4040 Administrative Expenses — Awards, Officer/Civilian of the Year ceremony, 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 and CALEA conference attendance. 4050 Investigative Expense — Costs associated with the Detectives in Specialized Services and Crime Scene to complete criminal investigations, crime scene processing 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. 2-61 POLICE BUDGET JUSTIFICATIONS — CONTINUED 4420 Leased Equipment — Covers costs for leased equipment and vehicles. 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, LPR system, 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. Examples 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 for crime scene or other department related photos. 5270 Ammunition — Funds from this account pay for Taser, simunitions 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, 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 Police academy training, maintaining state standards and having a highly trained, professional police force. 2-62 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k COMMUNITY DEVELOPMENT DEPARTMENT 2-63 CITY OF AVENTURA COMMUNITY DEVELOPMENT FISCAL YEAR 2017/18 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 2014/15 2015/16 2016/17 2017/18 2017/18 1000/2999 Personal Services $ 800,404 $ 801,202 $ 780,332 $ 808,691 $ 808,691 3000/3999 Contractual Services 1,559,465 3,104,751 1,640,000 1,640,000 1,640,000 4000/4999 Other Charges&Services 38,507 47,659 128,300 107,300 107,300 5000/5399 Commodities 8,536 9,798 13,650 13,150 13,150 5400/5499 Other Operating Expenses 12,676 3,305 8,900 8,900 8,900 Total Operating Expenses $ 2,419,588 $ 3,966,715 $ 2,571,182 $ 2,578,041 $ 2,578,041 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2014/15 2015/16 2016/17 2017/18 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 1.0 4701 Capital Projects Manager/Code Enforcement Office 0.4 0.4 - - Total Full-Time 7.4 7.4 7.0 7.0 Total Part-Time 1.0 2.0 2.0 2.0 Total 8.4 9.4 9.0 9.0 2-64 COMMUNITY DEVELOPMENT DEPARTMENT ORGANIZATION CHART (MMCommunity Development Director 4ExeAssistant/ Planning Tech Building Inspections Code Enforcement rPlanninq & Permitting Business Tax Receipts Building Official Code Compliance Contractual Planner Officer II Contractual Building Review& Inspection Code Compliance Services Officer I P/T Customer Service Customer Service Rep 11 (3) Rep II/Compl/Inspect Headings above that are bolded and underlined, represent a function and/or service of the department. 2-65 CITY OF AVENTURA COMMUNITY DEVELOPMENT FISCAL YEAR 2017118 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 credit card base for payment in person and online. 15. Implement and train staff on 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 PERFORMANCE WORKLOAD INDICATOR 2014/15 2015/16 2016/17 2017/18 No.of Local Business Tax Receipts Issued 2,504 2,625 2,600 2,600 No.of Code Notice of Violations Issued 146 109 200 200 No.of Special Master Hearings 577 4 500 500 No.of Building Permits Issued 5,352 4,959 5,000 5,000 No.of Building Inspections Performed 12,538 12,055 9,000 10,000 No.of Land Development Petitions Processed 14 14 10 10 No.of Variance Requests Processed 8 7 4 4 No.of Site Plans Reviewed 14 10 6 6 %of Inspections Performed 24 Hrs.of Request 99 99 99 99 of Plan Reviews Conducted Within 10 Days 99 98 98 98 2-66 CITY OF AVENTURA COMMUNITY DEVELOPMENT 2017/18 BUDGETARY ACCOUNT SUMMARY 001-4001-524 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 PERSONAL SERVICES 1201 Employee Salaries $ 575,692 $ 570,800 $ 558,730 $ 569,098 $ 569,098 1401 Overtime 1,786 2,351 5,000 5,000 5,000 2101 FICA 42,872 46,539 42,743 43,536 43,536 2201 Pension 70,892 71,382 70,132 71,561 71,561 2301 Health,Life&Disability 101,543 99,953 92,379 107,936 107,936 2401 Workers'Compensation 7,619 10,177 11,348 11,560 11,560 Subtotal 800,404 801,202 780,332 808,691 808,691 CONTRACTUAL SERVICES 3101 Building Inspection Services 1,425,834 2,971,861 1,500,000 1,500,000 1,500,000 3190 Prof.Services 133,631 132,890 140,000 140,000 140,000 Subtotal 1,559,465 3,104,751 1,640,000 1,640,000 1,640,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 3,032 3,244 4,000 4,000 4,000 4041 Car Allowance 6,000 6,000 6,000 6,000 6,000 4101 Communication Services 1,219 1,216 1,500 1,500 1,500 4420 Lease Equipment 328 3,164 2,800 2,800 2,800 4610 R&M-Vehicles 458 740 2,000 2,000 2,000 4645 R&M-Equipment 634 - 67,000 45,000 45,000 4701 Printing 3,414 7,442 5,000 6,000 6,000 4730 Records Retention 23,422 25,853 40,000 40,000 40,000 38,507 47,659 128,300 107,300 107,300 COMMODITIES 5101 Office Supplies 4,726 6,988 7,500 7,500 7,500 5120 Computer Operating Supplies 1,472 1,356 2,000 2,000 2,000 5220 Gas&Oil 1,826 1,001 2,000 1,500 1,500 5240 Uniforms 512 453 650 650 650 5245 Uniform Allowance - - 1,500 1,500 1,500 Subtotal 85536 9,798 13,650 135150 13,150 OTHER OPERATING EXPENSES 5410 Subscriptions& Memberships 1,832 1,447 2,500 2,500 2,500 5420 Conferences &Seminars 10,834 1,762 3,400 3,400 3,400 5450 Training 10 96 2,500 2,500 2,500 5901 Contingency - - 500 500 500 Subtotal 125676 3,305 8,900 8,900 8,900 Total Community Development $ 2,419,588 $ 3,966,715 $ 2,571,182 $ 2,578,041 $ 2,578,041 2-67 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. 2-68 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k COMMUNITY SERVICES DEPARTMENT 2-69 CITY OF AVENTURA COMMUNITY SERVICES FISCAL YEAR 2017/18 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 2014115 2015116 2016117 2017118 2017118 100012999 Personal Services $ 1,450,302 $ 1,625,126 $ 902,232 $ 919,796 $ 919,796 300013999 Contractual Services 1,612,636 1,938,874 610,000 634,000 634,000 400014999 Other Charges&Services 1,459,904 1,393,740 792,000 825,000 825,000 500015399 Commodities 22,224 17,247 16,000 16,500 16,500 540015499 Other Operating Expenses 9,179 9,845 14,500 15,500 15,500 Total Operating Expenses $ 4,554,245 $ 4,984,832 $ 2,334,732 $ 2,410,796 $ 2,410,796 PERSONNEL ALLOCATION SUMMARY Position Nc Position Title 2014115 2015116 2016117 2017118 5001 Director of Community Services 1.0 1.0 1.0 1.0 5101 Public Works Operations Manager 1.0 1.0 3004 Executive Assistant 1.0 1.0 0.5 5301 Public Works Coordinator 1.0 1.0 13901 Parks and Recreation Manager II 1.0 1.0 4901 Parks and Recreation Manager 1.0 1.0 13901 Parks and Recreation Manager 1.0 1.0 1901.1902 Parks and Recreation Supervisor 3.0 3.0 2.0 2.0 5801.5803 Park Attendant(FIT) 2.0 3.0 3.0 3.0 7701 Facilities Manager 1.0 1.0 5401 Maintenance Worker 1.0 1.0 14501 Community Program Manager 1.0 1.0 10201 Community Rec Center Manager 1.0 1.0 10401 Community Rec Center Supervisor 1.0 1.0 1.0 1.0 5701.5711 Park Attendant(PIT) 12.0 11.0 11.0 11.0 Park Attendant(PIT)Seasonal 3.0 Total Full-Time 14.0 15.0 10.5 10.0 Total Part-Time 12.0 11.0 11.0 14.0 Total 26.0 26.0 21.5 24.0 2-70 COMMUNITY SERVICES DEPARTMENT ORGANIZATION CHART 2wass Community Services Di rector Community Program Manager Parks&Recreation Manager Contractual: CRC Parks& Contractual: Manager Recreation Recreation Supervisor(2) Landscape Programming Maintenance Youth Sports CRC Park Attendant Recreation Supervisor FT(3) Programming Park Park Tennis Pro Attendant Attendant Youth Sports PT(3) PT(8) Seasonal P/T(3) Parks/Amenities: • Aventura BCycle Bike Share Program • Community Green Garden • Community Recreation Center • Founders Park and SplashPad • Peace Park • Veterans Park • Waterways Dog Park • Waterways Park Events and Activities: • Winter, Spring and Summer Camps • 8 Teacher Planning Day Programs • 12 Special Events including:4 Movie Nights, Earth Day/Arbor Day Program, July 4th Fireworks, Halloween, Founders Day,Veterans Day, Jazz Event, 2 Ride with the Police bike events • Senior Trips &Tours Program • Recreation Programs,Activities and Classes • Youth and Adult Sports Leagues and Tennis • Park/Athletic Field Maintenance and Landscaping • Special Event Permitting • Green Market 2-71 CITY OF AVENTURA COMMUNITY SERVICES FISCAL YEAR 2017118 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 sports league participation. 6. Foster community pride through 12 special events per year. 7. Increase rentals for the Aventura BCycle program and promote bicycle safety awareness. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2014/15 2015/16 2016/17 2017/18 Resident complaints&concerns cleared 140 145 125 115 Advisory Board Meetings attended 5 5 5 5 CIP projects completed 5 6 4 5 Founders Park attendance 183,883 190,249 194,000 196,000 Community Recreation Center attendance 78,757 105,123 115,000 124,500 Number of participants registered in youth sports 1,140 1,014 989 1,010 Number of Special Events 10 10 12 12 Number of BCycle rentals N/A 281 4,250 4,700 2017-18 Youth Sports Calendar Sport Season Basketball Oct-Dec Boys Soccer Jan-May Girls Soccer Oct-May Little League Baseball Mar-May Travel Soccer Aug-May Travel Basketbal Oct-May 2-72 CITY OF AVENTURA COMMUNITY SERVICES 2017/18 BUDGETARY ACCOUNT SUMMARY 001-5001-539 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 PERSONAL SERVICES 1201 Employee Salaries $ 1,022,399 $ 1,161,385 $ 627,145 $ 632,828 $ 632,828 1401 Overtime 12,282 17,647 10,000 10,000 10,000 2101 FICA 75,480 104,357 47,977 48,411 48,411 2201 Pension 126,318 132,888 71,784 68,976 68,976 2301 Health,Life&Disability 172,501 184,668 136,412 146,425 146,425 2401 Workers'Compensation 41,322 24,181 8,914 13,156 13,156 F Subtota� 1,450,302 1,625,126 902,232 919,796 919,796 CONTRACTUAL SERVICES 3113 Prof.Services-Comm.Ce n.Inst. 87,315 124,816 110,000 110,000 110,000 3150 Prof.Services-Landscape Arch. 9,560 66,355 - 24,000 24,000 3160 Prof.Services-Security 31,873 32,019 - - 3450 Lands/Tree Maint.Svcs-Streets 831,275 916,888 3451 Beautification/Signage 74,908 69,531 - - - 3452 Lands/Tree Maint.Svcs-Parks 230,109 256,894 500,000 500,000 500,000 3455 Transportation Services 347,596 472,371 - - - 1,612,636 1,938,874 610,000 634,000 634,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 1,104 631 1,500 1,500 1,500 4041 Car Allowance 6,000 6,000 6,000 6,000 6,000 4101 Communication Services 5,629 4,914 4,000 5,500 5,500 4301 Utilities-Electric 73,973 51,205 - - - 4311 Utilities-Street Lighting 224,752 206,068 4320 Utilities-Water 270,857 206,824 - - 4420 Lease 2,100 2,644 - 4,000 4,000 4610 R&M-Vehicles 5,936 4,258 1,500 4,000 4,000 4620 R&M-Buildings 56,184 68,818 - - - 4631 R&M-Janitorial Services 43,890 45,407 - - - 4645 R&M-Equipment 37,131 22,263 12,500 12,500 12,500 4672 R&M-Parks 79,916 99,074 95,000 105,000 105,000 4691 R&M-Streets 28,212 14,752 - - - 4701 Printing&Binding 4,170 5,272 6,500 6,500 6,500 4850 Special Events 68,475 68,722 120,000 120,000 120,000 4851 Cultural/Recreation Programs 135,112 111,974 110,000 110,000 110,000 4852 Founders Day Activities 57,753 148,706 65,000 80,000 80,000 4854 Summer Recreation 358,710 326,208 370,000 370,000 370,000 Subtotal 1,459,904 1,393,740 792,000 825,000 825,000 COMMODITIES 5101 Office Supplies 3,270 3,885 3,000 3,500 3,500 5120 Computer Operating Supplies 6,564 5,967 5,000 5,000 5,000 5220 Gas&Oil 3,012 2,214 - - - 5240 Uniforms 6,258 4,637 6,000 6,000 6,000 5290 Other Operating Supplies 3,120 544 2,000 2,000 2,000 F Subtotal 22,224 17,247 16,000 16,500 16,500 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 2,184 2,930 1,500 3,500 3,500 5420 Conferences&Seminars 2,281 289 2,000 3,000 3,000 5450 Training 4,017 6,401 6,500 6,500 6,500 5901 Contingency 697 225 4,500 2,500 2,500 Subtotal 9,179 9,845 14,500 15,500 15,500 Total Community Services $ 4,554,245 $ 4,984,832 $ 2,334,732 $ 2,410,796 $ 2,410,796 2-73 COMMUNITY SERVICES BUDGET JUSTIFICATIONS 3113 Professional Services - Comm. Cen. Inst. — 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 Maint. Svcs - Parks — Provides funding for complete landscape maintenance services for Founders Park and SplashPad, Waterways Park, Waterways Dog Park, Veterans Park and Peace 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 repairs and maintenance costs, funding request includes costs for, re-conditioning clay tennis courts, routine daily maintenance of clay courts by a tennis professional, SplashPad supplies 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: 4 Movie Nights, Jazz Festival, Earth/Arbor Day, July 4t" Fireworks, 2 Bike events, Halloween 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, rental costs, temporary power and other required logistics for the 22nd anniversary Founders Day activities which will be held on Sunday November 5, 2017. 5410 Subscriptions & Memberships — Provides for funding memberships in the Florida Recreation and Parks Association, and National Recreation and Parks Association, American Society of Composers, Authors and Publishers, Broadcast Music, Inc., and the Society of European Songwriters, Artists and Composers. 5420 Conferences & Seminars — Provides for funding for attending the following conferences: Florida Recreation and Parks Association, National Recreation and Parks Association, customer service training and local seminars. 2-74 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k PUBLIC WORKS/TRANSPORTATION DEPARTMENT 2-75 CITY OF AVENTURA PUBLIC WORKS/TRANSPORTATION FISCAL YEAR 2017/18 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. CITY OF AVENTURA PUBLIC WORKS/TRANSPORTATION 2017118 OBJECTAPPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016117 2017118 2017118 100012999 Personal Services $ $ $ 862,942 $ 967,866 $ 967,866 300013999 Contractual Services 1,417,000 1,420,000 1,420,000 400014999 Other Charges&Services 601,750 627,000 627,000 500015399 Commodities 12,250 12,250 12,250 540015499 Other Operating Expenses 8,000 6,500 6,500 Total Operating Expenses $ $ $ 2,901,942 $ 3,033,616 $ 3,033,616 PERSONNEL ALLOCATION SUMMARY Position Nc Position Title 2014115 2015116 2016117 2017118 00142 Director of Public Works/Transportation 1.0 1.0 5101 Public Works Operations Manager 1.0 1.0 3004 Executive Assistant 0.5 1.0 4701 Capital Projects Manager 1.0 1.0 14401 Public Works Stormwater Coordinator 1.0 5301 Public Works Coordinator 1.0 7701 Facilities Manager 1.0 1.0 5401 Maintenance Worker 1.0 1.0 Total 6.5 7.0 2-76 PUBLIC WORKS/TRANSPORTATION DEPARTMENT ORGANIZATION CHART Public Works/ Transportation Director Executive Assistant Contractual Landscape Public Works Capital ProjectsConsulting Shuttle Bus Service Architect Operations Manager Manager Engineers Contractual: Public Works Facilities Stormwater Manager lo Electrical Coordinator Maintenance Landscape Maintenance Maintenance Contractual: Worker Street Building Maintenance Maintenance Pest Control Security Information Officer • Capital Projects • City Buildings and Facilities Maintenance • Engineering Services • GIS/Mapping • Landscape Maintenance/Beautification • Pedestrian/Bicycle Programs • Public Works Permitting • ROW/Streets/Stormwater Maintenance • Shuttle Buses/Transportation 2-77 CITY OF AVENTURA PUBLIC WORKS/TRANSPORTATION FISCAL YEAR 2017/18 OBJECTIVES 1. Provide accurate and quick responses to resident complaints and concerns. 2. Implement and manage an approved operating and CIP Budget. 3. Continue Tree City USA Status. 4. Conform to NPDES Stormwater standards, with pre and post construction inspections. 5. Create a Stormwater inspection Policy and Ordinance for private property compliance. 6. Continue with Staff Educational and Certification Requirements for NPDES and CRS compliance. 7. Increase ridership and expand Citywide shuttle bus service. 8. Complete Coastal Line Rail Station Area Master Plan and Lehman Causeway Improvement Plan. 9. Implement Stormwater Management Plan. 10. Participate in regional efforts to improve transportation in Northeast Miami-Dade. 11. Maintain streets and walkways for vehicle and pedestrian safe usage. 12. Maintain all City Facilities to provide for a safe and clean environment. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2014/15 2015/16 2016/17 2017/18 Resident complaints &concerns cleared N/A N/A 173 180 Tree City re-certification N/A N/A 1 1 Stormwater basins/systems cleaned N/A N/A 65 70 Shuttle bus ridership N/A N/A 289,731 304,218 PW permits issued N/A N/A 62 75 Illicit discharge inspections (stormwater) N/A N/A 12 15 NPDES permit inspection private property N/A N/A 5 15 Annual facility&mechanical inspections N/A N/A 18 18 2-78 CITY OF AVENTURA PUBLIC WORKS/TRANSPORTATION 2017118 BUDGETARY ACCOUNT SUMMARY 001-5401-541 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016117 2017118 2017118 PERSONAL SERVICES 1201 Employee Salaries $ $ $ 594,535 $ 664,900 $ 664,900 1401 Overtime 7,000 7,000 7,000 2101 FICA 45,482 50,865 50,865 2201 Pension 86,799 96,900 96,900 2301 Health,Life&Disability 100,968 118,988 118,988 2401 Workers'Compensation 28,158 29,213 29,213 Subtotal - - 862,942 967,866 967,866 CONTRACTUAL SERVICES 3150 Prof.Services-Landscape Arch. 15,000 8,000 8,000 3160 Prof.Services-Security 40,000 40,000 40,000 3450 Lands/Tree Maint.Svcs-Streets 835,000 800,000 800,000 3451 Beautification/Signage 72,000 72,000 72,000 3455 Transportation Services 455,000 500,000 500,000 Subtotal - - 1,417,000 1,420,000 1,420,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 1,500 1,500 1,500 4041 Car Allowance 6,000 6,000 6,000 4101 Communication Services 3,250 3,250 3,250 4301 Utilities-Electric 50,000 50,000 50,000 4311 Utilities-Street Lighting 210,000 125,000 125,000 4320 Utilities-Water 205,000 205,000 205,000 4610 R&M-Vehicles 1,500 1,750 1,750 4620 R&M-Buildings 70,000 70,000 70,000 4631 R&M-Janitorial Services 46,000 46,000 46,000 4645 R&M-Equipment 8,500 8,500 8,500 4691 R&M-Streets 110,000 110,000 Subtotal - - 601,750 627,000 627,000 COMMODITIES 5101 Office Supplies 3,000 4,000 4,000 5120 Computer Operating Supplies 4,500 3,500 3,500 5220 Gas&Oil 2,000 2,250 2,250 5240 Uniforms - 1,250 1,500 1,500 5290 Other Operating Supplies - 1,500 1,000 1,000 Subtotal 'Now- - 12,250 12,250 12,250 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 1,500 1,000 1,000 5420 Conferences&Seminars 2,000 1,500 1,500 5450 Training 1,500 1,000 1,000 5901 Contingency 3,000 3,000 3,000 Subtotal 8,000 6,500 6,500 ■Total Public WorkslTransportatic $ - $ $ 2,901,942 $ 3,033,616 $ 3,033,616 2-79 PUBLIC WORKS/TRANSPORTATION BUDGET JUSTIFICATIONS 3150 Professional Services - Landscape Arch. — 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 Lands/Tree Maint. Svcs - Streets — 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 Street with LED fixtures, new banners and associated hardware. 3455 Transportation Services — Funding level includes providing six mini-bus public transit routes six days per week on a contractual basis that carries over 295,000 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; sprinkler retrofit for server room and dispatch from water to cartridge. Funding request includes upgrading trash receptacles to include re-cycling materials and replacing existing lights with LED energy saving fixtures. 5410 Subscriptions & Memberships — Provides for funding memberships in the American Public Works Association, Florida Stormwater Association, Association of State Floodplain Managers and the Facility Managers Association. 2-80 PUBLIC WORKS/TRANSPORTATION BUDGET JUSTIFICATIONS — CONTINUED 5420 Conferences & Seminars — Provides for funding for attending the following conferences: American Public Works Association, Florida Stormwater Association, Association of State Floodplain Managers, customer service training and local seminars. 2-81 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-82 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k ARTS & CULTURAL CENTER DEPARTMENT 2-83 CITY OF AVENTURA ARTS & CULTURAL CENTER FISCAL YEAR 2017/18 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 2014/15 2015/16 2016117 2017118 2017118 100012999 Personal Services $ - $ - $ - $ - $ - 300013999 Contractual Services 568,534 633,505 617,750 645,799 645,799 400014999 Other Charges&Services 145,774 201,685 156,800 156,400 156,400 500015399 Commodities 8,026 4,366 6,700 6,700 6,700 540015499 Other Operating Expenses - - 1,000 1,000 1,000 Total Operating Expenses $ 722,334 $ 839,556 $ 782,250 $ 809,899 $ 809,899 PACA Contractual Employees 2014115 2015116 2016117 2017118 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 0.75 PIT Labor 0.25 0.25 0.25 0.25 Total 4.55 5.30 5.30 5.30 2-84 ARTS & CULTURAL CENTER DEPARTMENT ORGANIZATION CHART City Commission City Manager AACC Advisory Board General Manager Broward Center for the Performing Arts Operations Headings above that are bolded and underlined, represent a function and/or service of the department. 2-85 CITY OF AVENTURA ARTS & CULTURAL CENTER FISCAL YEAR 2017/18 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. Enhance the learning experiences of students at Aventura City of Excellence Charter School by expanding performing arts activities and educational opportunities. 4. To increase general public awareness of the value of the cultural and educational programs available. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2014/15 2015/16 2016/17 2017/18 Advisory Board Meetings attended 3 3 3 3 Number of performances/events 140 149 149 149 Total attendance 30,200 31,162 32,000 32,000 Number of promotional material produced 45 50 45 45 Summer Camp 1 1 1 1 of patrons who respond favorably to AACC 80% 92% 80% 80% 2-86 CITY OF AVENTURA ARTS &CULTURAL CENTER 2017118 BUDGETARY ACCOUNT SUMMARY 001-7001-575 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016117 2017118 2017118 PERSONAL SERVICES 1201 Employee Salaries $ $ $ $ $ 1401 Overtime 2101 FICA 2201 Pension 2301 Health,Life&Disability 2401 Workers'Compensation Subtotal - - - - - CONTRACTUAL SERVICES 3112 Prof.Services-Management Service 130,928 133,131 144,000 144,000 144,000 3114 Prof.Services-Man Services/Staffin 295,042 303,149 329,750 342,799 342,799 3115 Prof.Services-Man Services/Markel 22,800 23,400 24,000 24,000 24,000 3190 Prof.Services-Programming 102,930 151,576 100,000 110,000 110,000 3410 Prof.Services-Janitorial Services 16,834 22,249 20,000 25,000 25,000 Subtotal 568,534 633,505 617,750 645,799 645,799 OTHER CHARGES&SERVICES 4101 Communication Services 6,352 6,553 6,500 6,500 6,500 4201 Postage 7,475 8,691 7,500 8,600 8,600 4301 Utilities 52,026 52,942 56,000 54,000 54,000 4440 Copy Machine Costs 2,383 2,248 2,800 2,800 2,800 4620 R&M-Buildings 4,711 7,911 7,000 7,000 7,000 4645 R&M-Equipment 6,919 7,447 6,500 6,500 6,500 4701 Printing&Binding 12,050 14,408 14,000 14,500 14,500 4850 Special Events 318 48,880 4910 Advertising 53,540 52,605 56,000 56,000 56,000 4920 Licenses/Permit Fees 500 500 500 Subtotal 145,774 201,685 156,800 156,400 156,400 COMMODITIES 5101 Office Supplies 1,042 1,123 1,200 1,200 1,200 5120 Computer Operating Supplies 575 178 1,000 1,000 1,000 5290 Other Operating Supplies 6,409 3,065 4,500 4,500 4,500 Subtotal 8,026 4,366 6,700 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 $ 722,334 $ 839,556 $ 782,250 $ 809,899 $ 809,899 2-87 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 - Man Services/Staffing — Reimbursement to Performing Arts Center Authority in accordance with agreement for staff personnel costs. 3115 Professional Services - Man 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 - Buildings — 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. 2-88 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k NON -DEPARTMENTAL 2-89 CITY OF AVENTURA �ON-DEPARTMENTAL-T 2017118 BUDGETARY ACCOUNT SUMMARY 001-9001-681 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014116 2016116 2016117 2017118 2017118 TRANSFERS 9118 Transfer to Charter School Fund $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 9123 Transfer to Debt Service Fund-2010111 1,187,248 1,193,617 1,197,080 1,199,662 1,199,662 9124 Transfer to Debt Service Fund-2000 608,680 610,636 606,384 606,476 606,476 9126 Transfer to Debt Service Fund-2012(A) 396,406 396,866 397,038 362,228 362,228 Total Non-Departmental-Transfers $ 2,192,334 $ 2,200,908 $ 2,200,602 $ 2,168,266 $ 2,168,266 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 Debt Service Fund - 2010/11 — Transfer to 2010 & 2011 Debt Service Fund (Fund 230) for required interest and principal on that Loan. 9124 Transfer to Debt Service Fund - 2000 — Transfer to 2000 Loan Debt Service Fund (Fund 240) for required interest and principal on that Loan. 9125 Transfer to Debt Service Fund - 2012 (A) — Transfer to 2012 (A) Loan Debt Service Fund (Fund 250) for required interest and principal on that Loan. 2-90 CITY OF AVENTUM JFNON-DEPARTMENTAL 2017/18 BUDGETARY ACCOUNT SUMMARY 001-9001-590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015116 2016117 2017118 2017118 PERSONAL SERVICES 2501 Unemployment $ $ 141 $ 7,500 $ 7,500 $ 7,500 IF Subtotal 141 7,500 7,500 7,500 CONTRACTUAL SERVICES 3410 Prof.Services-Janitorial $ 64,325 $ 64,498 $ 75,000 $ 75,000 $ 75,000 Subtotal 64,325 64,498 75,000 75,000 75,000 OTHER CHARGES&SERVICES 4101 Communication Services 86,892 91,143 95,000 98,000 98,000 4201 Postage 18,504 15,911 15,000 15,000 15,000 4301 Utilities 188,914 249,864 215,000 215,000 215,000 4440 Copy Machine Costs 8,425 10,139 10,000 10,000 10,000 4501 Insurance 658,709 689,739 845,000 784,400 784,400 4620 R&M-Government Center 194,821 148,795 200,000 200,000 200,000 4650 R&M-Office Equipment 198 1,701 2,000 2,000 2,000 Subtotal 1,156,463 1,207,292 1,382,000 1,324,400 1,324,400 COMMODITIES 5290 Other Operating Supplies 12,690 9,873 12,000 12,000 12,000 Subtota� 12,690 9,873 12,000 12,000 12,000 OTHER OPERATING EXPENSES 5901 Contingency 29,999 46,821 50,000 50,000 50,000 Subtotal 29,999 46,821 50,000 50,000 50,000 Total Non-Departmental $ 1,263,477 $ 1,328,625 $ 1,526,500 $ 1,468,900 $ 1,468,900 2-91 NON-DEPARTMENTAL BUDGET JUSTIFICATIONS 2501 Unemployment — Unemployment costs. 3410 Professional Services - Janitorial — Costs for janitorial services at the 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, property and flood insurance coverage for all City-owned or leased facilities and equipment. 4620 R&M - Government Center — Costs of maintaining service contracts for mechanical systems within the Government Center. Includes costs to replace the blinds in all corner offices and the fourth floor lobby carpeting with tile. 4650 R&M - Office Equipment — Costs of maintaining service contracts on all office equipment located at the Government Center. 2-92 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 CAPITAL OUTLAY 2-93 CITY OF AVENTURA CAPITAL OUTLAY 2017/18 PROJECT APPROPRIATION 001-80XX OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 City Manager's Office-8005-512 6402 Computer Equipment<$5,000 $ $ - $ 4,000 $ 2,000 $ 2,000 Subtotal 4,000 2,000 2,000 City Clerk-8008-519 6402 Computer Equipment<$5,000 2,459 - 3,000 3,000 Subtotal 2,459 - - 3,000 3,000 Finance-8010-513 6402 Computer Equipment<$5,000 1,639 2,030 2,000 3,000 3,000 Subtotal 1,639 2,030 2,000 3,000 3,000 Information Technology.-8012-513 6401 Computer Equipment>$5,000 179,671 126,446 621,375 240,000 240,000 6402 Computer Equipment<$5,000 5,652 5,366 6,000 6,000 6,000 Subtotal 185,323 131,812 627,375 246,000 246,000 Police-8020-521 6304 Police Communications Center Improv( 11,012 - - - - 6401 Computer Equipment>$5,000 84,844 76,566 192,434 - - 6402 Computer Equipment<$5,000 167,414 - 158,387 205,375 205,375 6405 E911 Equipment 12,372 - - - - 6407 Radio Purchase&Replace. 26,819 39,207 50,000 35,200 35,200 6410 Equipment>$5,000 143,935 120,432 285,417 106,000 106,000 6411 Equipment<$5,000 18,293 45,959 52,275 73,800 73,800 6450 Vehicles 693,446 314,291 419,166 410,000 410,000 Mubtotal 1,158,135 596,455 1,157,679 830,375 830,375 Community Development-8040-524 6402 Computer Equipment<$5,000 2,459 2,920 241,500 4,000 4,000 Subtotal 2,459 2,920 241,500 4,000 4,000 Community Services-8050-539/541/572 6402 Computer Equipment<$5,000 10,697 8,181 12,000 17,000 17,000 6410 Equipment>$5,000 30,422 46,725 12,250 40,850 40,850 6411 Equipment<$5,000 22,850 10,549 7,300 16,050 16,050 6420 HVAC Replacements - 6,224 - - - 6301 Beautification Projects 8,996 9,193 6305 Road Resurfacing - - - 6306 Traffic Safety and Flow Improvements - 299,715 19,075 6307 Lighting Improvements 13,414 167,126 - - - 6205 Community Center Improvements - - - 34,000 34,000 6310 Aventura Founders Park 42,362 15,978 155,000 72,500 72,500 6322 Waterways Park Improvements - 7,702 30,000 - - 6325 NE 188th Street Park Improvements - 262,459 265,796 6353 Exercise Trail Improvements 13,875 393,680 43,051 - - Subtotal 142,616 1,227,532 544,472 180,400 180,400 2-94 CITY OF AVENTURA CAPITAL OUTLAY-CONTINUED 2017/18 PROJECT APPROPRIATION 001-80XX OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 Public Works/Transportation-8054-539/541 6420 HVAC Replacements - - - 114,000 114,000 6301 Beautification Projects 9,400 9,600 9,600 6309 Seawall Improvements 1,280,500 - - 6353 Exercise Trail Improvements - 10,400 10,400 6402 Computer Equipment<$5,000 4,300 6,000 6,000 6410 Equipment>$5,000 31,000 28,000 28,000 nnub-toi - 1,325,200 168,000 168,000 Charter School-8069-569 6305 Charter School Improvements 30,000 - - Subtota - 30,000 - - Arts&Cultural Center-8070-575 6402 Computer Equipment<$5,000 8,178 - 6,000 6,000 6,000 6410 Equipment>$5,000 27,193 27,240 49,400 58,200 58,200 Subtotal 35,371 27,240 55,400 64,200 64,200 Non-Departmental-8090-590 6101 Land Acquisition/Purchase - - 3,500,000 - - 6454 Art in Public Places 1,500 - - - - 6999 Capital Reserve - 125,000 12,688,005 14,772,304 14,772,304 Subtotal 1,500 125,000 16,188,005 14,772,304 14,772,304 Total Capital $ 1,529,502 $ 2,112,989 $ 20,175,631 $ 16,273,279 $ 16,273,279 2-95 CAPITAL PROJECT DESCRIPTIONS CITY MANAGER'S OFFICE 6402 Computer Equipment <$5,000 — This project consists of upgrading computer equipment in the Office of the City Manager. CITY CLERK'S OFFICE 6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing computer equipment in the City Clerk's Office. FINANCE 6402 Computer Equipment <$5,000 — This project includes the replacement of existing equipment for the various employees of the department. INFORMATION TECHNOLOGY 6401 Computer Equipment >$5,000 — This project consists of purchasing new and replacement computer hardware and software that utilize the latest technology for the City's general information management system, which is used by all City Departments. 6402 Computer Equipment <$5,000 — This project includes the replacement of existing equipment for the various employees of the department. POLICE 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 40 Vehicle Modems 56,000 Replace Servers 7,000 15 Vehicle Printers 7,875 Desktop Scanner 4,000 Laser Printer 1,500 Replace Smart Board 10,000 Key Track System 40,000 2-96 CAPITAL PROJECT DESCRIPTIONS — CONTINUED 6407 Radio Purchase & Replace. — This project consists of upgrading the equipment for the 800 Mhz police radio system to ensure a state-of-the-art system and maintain the E911 system. 6410 Equipment >$5,000 — This project consists of purchasing equipment for the Police Department. The following is a breakdown of the items to be replaced: 13 Vehicle Equipment $80,000 Replace Segway 10,000 Message Board 13,000 Trailer Build-Out 3,000 6411 Equipment <$5,000 — This project consists of purchasing equipment for the Police Department as follows: Replace 13 Ballistic Vests $13,000 AR Rifles & Accessories 13,200 Repelling Gear 7,600 10 Tasers 13,500 Equipment for New Employees 13,000 Potable License Plate Readers 2,100 Camera 4,000 Mounted Arrow Boards 2,700 Mounted Radar Unit 2,200 Laser Unit(s) 2,500 6450 Vehicles — This project consists of purchasing police vehicles to accommodate new employee additions and establish a vehicle replacement program in the Police Department. Replace 13 Patrol Vehicles $410,000 COMMUNITY DEVELOPMENT 6402 Computer Equipment <$5,000 — This project consists of computer upgrades, replacement printers and the implementation of field computers for code compliance and building inspections for the Community Development Department. COMMUNITY SERVICES 6402 Computer Equipment <$5,000 — This project consists of purchasing and upgrading computer equipment in the Community Services Department and Community Recreation Center. 2-97 CAPITAL PROJECT DESCRIPTIONS — CONTINUED 6410 Equipment >$5,000 — This project consists of the replacement of equipment that has become inefficient, defective, or unusable and to add new equipment to provide improved services in the Community Services Department. The following is a breakdown of the items to be purchased: Replace Pickup Truck $25,000 Repair Partition Wall at CRC 7,450 Replace Strength Machines at CRC 8,400 6411 Equipment <$5,000 — This project consists of the replacement of equipment that has become inefficient, defective, or unusable in the Community Recreation Center. The following is a breakdown of the items to be replaced: Replace Stair Climber $1,750 Replace Tents 2,000 Replace Shade Structure at CRC 4,900 Replace Lobby Benches at CRC 2,400 Replace Drinking Fountains at CRC 5,000 6205 Community Center Improvements — This project consists of replacing gym bleachers, wall padding and a curtain at the Community Recreation Center. 6310 Aventura Founders Park — This project consists of maintenance projects, which replace and update equipment as well as enhancements to the existing features. Replace SplashPad Water Features $43,000 Replace Tennis Court Fencing 17,500 Replace 2 Dugout Roofs 12,000 PUBLIC WORKS/TRANSPORTATION 6420 HVAC Replacements — This project consists of replacing the air conditioning units at various City facilities. Replace HVACs at ACES $62,000 Replace HVACs at Community Recreation Center 36,000 Replace Smoke Evacuation Fans at Government Center 16,000 6301 Beautification Projects — This program consists of replacing aging street furniture that is no longer useful. 6353 Exercise Trail Improvements — This project consists of replacing 2 water fountains on the Don Soffer Exercise Path. 2-98 CAPITAL PROJECT DESCRIPTIONS — CONTINUED 6402 Computer Equipment <$5,000 — This project consists of purchasing and upgrading computer equipment in the Public Works/Transportation Department. 6410 Equipment >$5,000 —This project consists of replacing one Hybrid utility vehicle. ARTS & CULTURAL CENTER 6402 Computer Equipment <$5,000 — This project consists of purchasing and upgrading computer equipment in the Arts & Cultural Center. 6410 Equipment >$5,000 — This project consists of purchasing equipment for the Arts & Cultural Center. Replace Lobby and Patio Furniture $14,200 Replace Green Room Furniture 3,500 Replace Dressing Room Chairs 3,000 Ground Row Strips 26,400 Wireless Microphones 8,600 Wireless Video Transmitter and Camera 2,500 2-99 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-100 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k POLICE EDUCATION FUND 2-101 CITY OF AVENTURA POLICE EDUCATION FUND — 110 CATEGORY SUMMARY FISCAL YEAR 2017/18 FUND DESCRIPTION LThis used to account for revenues and expenditures associated with the two dollars City receives from each paid traffic citation, which, by State Statute, must be ther the education of the City's Police Officers. REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015/16 2016/17 2017/18 2017/18 310000/319999 Locally Levied Taxes $ $ $ $ $ 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures 6,287 5,445 6,000 6,000 6,000 360000/369999 Miscellaneous Revenues 7 380000/389999 Transfer from Funds 399900/399999 Fund Balance 1,120 732 2,836 2,836 2,836 fTotal Available $ 7,407 $ 6,184 $ 8,836 $ 8,836 $ 8,836 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015116 2016/17 2017/18 2017118 1000/2999 Personal Services $ $ $ $ $ 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses 6,675 3,348 8,836 8,836 8,836 Total Operating Expenses 6,675 3,348 8,836 8,836 8,836 6000/6999 Capita I Outlay Total Expenditures $ 6,675 $ 3,348 $ 8,836 $ 8,836 $ 8,836 2-102 CITY OF AVENTURA POLICE EDUCATION FUND 110 2017/18 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015116 2016/17 2017/18 2017/18 Fines&Forfeitures 3511000 Fines $ 6,287 $ 5,445 $ 6,000 $ 6,000 $ 6,000 Subtotal 6,287 5,445 6,000 6,000 6,000 Miscellaneous Revenues 3611000 Interest 7 Subtotal 7 Fund Balance 3999000 Carryover 1,120 732 2,836 2,836 2,836 Subtotal 1,120 732 2,836 2,836 2,836 Total Revenues $ 7,407 $ 6,184 $ 8,836 $ 8,836 $ 8,836 EXPENDITURES 2001-521 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015/16 2016/17 2017118 2017118 OTHER OPERATING EXPENSES Public Safety-2001-521 5450 Training $ 6,675 $ 3,348 $ 8,836 $ 8,836 $ 8,836 Total Expenditures $ 6,675 $ 3,348 $ 8,836 $ 8,836 $ 8,836 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. 2-103 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-104 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k TRANSPORTATION AND STREET MAINTENANCE FUND 2-105 CITY OF AVENTURA TRANSPORTATION AND STREET MAINTENANCE FUND — 120 CATEGORY SUMMARY FISCAL YEAR 2017/18 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 2014115 2015116 2016117 2017118 2017118 3100001319999 Locally Levied Taxes $ $ $ $ $ 3200001329999 Licenses&Permits 3300001339999 Intergovernmental Revenues 2,233,060 2,187,604 2,244,000 2,217,000 2,217,000 3400 0 01349999 Charges for Services 3500001359999 Fines&Forfeitures 3600001369999 Miscellaneous Revenues 91,045 1,550,801 2,000 42,000 42,000 3800001389999 Transfer from Funds 3999001399999 Fund Balance 2,213,480 2,421,260 3,293,908 1,778,125 1,778,125 notal Available $ 4,537,585 $ 6,159,665 $ 5,539,908 $ 4,037,125 $ 4,037,125 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016117 2017118 2017118 1000/2999 Personal Services $ - $ - $ - $ - $ 3000/3999 Contractual Services 897,996 1,064,144 1,483,527 1,542,000 1,542,000 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses Total Operating Expenses 897,996 1,064,144 1,483,527 1,542,000 1,542,000 6000/6999 Capital Outlay 1,218,329 1,801,613 4,056,381 2,495,125 2,495,125 9000/9999 Transfers Total Expenditures $ 2,116,325 $ 2,865,757 $ 5,539,908 $ 4,037,125 $ 4,037,125 2-106 CITY OF AVENTURA TRANSPORTATION AND STREET MAINTENANCE FUND 120 2017/18 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 Intergovernmental Revenues 3313901 FDOT $ - $ - $ $ - $ - 3351200 State Revenue Sharing 269,391 281,576 295,000 290,000 290,000 3353001 Local Option Cap.Impr.Gas Tax 147,263 146,640 146,000 147,000 147,000 3353010 Local Option Gas Tax 383,431 379,322 370,000 380,000 380,000 3383801 County Transit System Surtax 1,432,975 1,380,066 1,433,000 1,400,000 1,400,000 r Subtotal 2,233,060 2,187,604 2,244,000 2,217,000 2,217,000 Miscellaneous Revenues 3611000 Interest 9,589 14,560 2,000 2,000 2,000 3632000 Transportation Mitigation Impact Fee 81,456 1,536,241 - - - Citywide Bicycle Sharing - - 40,000 40,000 3661000 Deve lope r Contributions/Streets - - - - - Subtotal 91,045 1,550,801 2,000 42,000 42,000 Fund Balance 3999000 Carryover 2,213,480 2,421,260 3,293,908 1,778,125 1,778,125 Subtotal 2,213,480 2,421,260 3,293,908 1,778,125 1,778,125 Total Revenues ! $ 4,537,585 $ 6,159,665 $ 5,539,908 $ 4,037,125 $ 4,037,125 EXPENDITURES 5401-541 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 CONTRACTUAL SERVICES Public Works/Transportation-5401-541 3450 Landscape/Tree Maint/Streets $ 463,929 $ 595,044 $ 613,527 $ 640,000 $ 640,000 3453 City-Wide Bicycle Sharing - 3,650 40,000 72,000 72,000 3455 Enhanced Transit Services 434,067 465,450 830,000 830,000 830,000 Subtotal 897,996 1,064,144 1,483,527 1,542,000 1,542,000 CAPITAL OUTLAY Public Works/Transportation-5401-541 6302 Walkways/Sidewalks - 33,393 - - - 6305 Road Resurfacing 798,304 710,106 1,081,666 501,000 501,000 6307 Street Lighting Improv. 52,036 293,147 929,241 400,000 400,000 6308 Citywide Bicycle Sharing - 242,274 - 47,000 47,000 6314 NE 185th St.Turning Lane Modifications 179,155 - - - 6315 Country Club Drive Path Asphalt Repairs 104,843 - - 6341 Transportation System Improv. 47,488 498,120 267,349 - - 6999 Capital Reserve 36,503 24,573 1,778,125 1,547,125 1,547,125 Subtotal 1,218,329 1,801,613 4,056,381 2,495,125 2,495,125 Total Expenditures $ 2,116,325 $ 2,865,757 $ 5,539,908 $ 4,037,125 $ 4,037,125 2-107 REVENUE PROJECTION RATIONALE 3351200 State Revenue Sharing — Revenue received in this category represents 23.80% 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 $290,000 will be received in the upcoming fiscal year. State Revenue Sharing $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 ti°ti°\yyti°may\yeti°h�\��ti°ti�\ykti°�k\y�ti°hy\�°ti°ti°\y�ti°�^\�$ 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 $540,000 $520,000 $500,000 $480,000 $460,000 $440,000 $420,000 $400,000 ti°y°\yyti°y�\1 e \1bti°y�\ybti°y�\y�ti°y�\y�ti°y�\y^ 1b 3383801 3383801 County Transit System Surtax — County voters approved a '/2% 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 $1,400,000 will be received for the upcoming fiscal year. IV County Transit System Surtax $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $- AN— I e\�bti°��\��ti°1y\�6ti°y°\�^ 2-108 BUDGET 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. 3453 Citywide Bicycle Sharing Program Operating Expenses — This funds the estimated annual operating costs associated with the new Bicycle Sharing program. 3455 Enhanced Transit Services — Funds will be used to fund required 20% of County Transit System Surtax for enhanced public bus transportation system beyond levels set in the 2001/02 budget and to fund the expanded transit service routes. 6305 Road Resurfacing — This project consists of resurfacing roadways as determined by the City's maintenance standards and the Public Works/Transportation Department. Yacht Club Drive $385,000 Mystic Point Drive 116,000 6307 Streetlight Improvements — Provides funding for the second phase of retrofitting the street lights with LED fixtures. 6308 Citywide Bicycle Sharing — This project involves adding an additional bike share station at the E. Country Club Drive/Mystic Point area 2-109 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-110 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k 911 FUND 2-111 CITY OF AVENTURA 911 FUND - 180 CATEGORY SUMMARY FISCAL YEAR 2017/18 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 2014115 2015116 2016117 2017118 2017118 3100001319999 Locally Levied Taxes $ $ $ $ $ 3200001329999 Licenses&Permits 3300001339999 Intergovernmental Revenues 123,937 90,796 94,000 95,000 95,000 3400001349999 Charges for Services 3500001359999 Fines&Forfeitures 3600001369999 Miscellaneous Revenues 205 178 3800001389999 Transfer from Funds 3999001399999 Fund Balance 45,280 57,942 14,019 Total Available $ 169,422 $ 148,916 $ 108,019 $ 95,000 $ 95,000 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016117 2017118 2017118 1000/2999 Personal Services $ $ $ $ $ 3000/3999 Contractual Services 4000/4999 Other Charges&Services 74,294 132,232 87,212 89,000 89,000 5000/5399 Commodities 2,102 258 5400/5999 Other Operating Expenses 5,084 2,407 6,788 6,000 6,000 r Total Operating Expenses 81,480 134,897 94,000 95,000 95,000 6000/6999 Capital Outlay 14,019 9000/9999 Transfers 30,000 Mpenditures $ 111,480 $ 134,897 $ 108,019 $ 95,000 $ 95,000 2-112 CITY OF AVENTURA 911 FUND 180 2017118 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016117 2017118 2017118 Intergovernmental Revenues 3379110 911 Fees-Wire Line $ 101,448 $ 75,029 $ 70,000 $ 78,000 $ 78,000 3379111 911 Fees-Wireless 20,588 11,285 18,500 12,000 12,000 3379112 911 Fees-Prepaid 1,901 4,482 5,500 5,000 5,000 Subtotal 123,937 90,796 94,000 95,000 95,000 Miscellaneous Revenues 3611000 Interest on Investments 205 178 IF Subtotal 205 178 Fund Balance 3999000 Carryover 45,280 57,942 14,019 jr Subtotal 45,280 57,942 14,019 Total Revenues $ 169,422 $ 148,916 $ 108,019 $ 95,000 $ 95,000 EXPENDITURES 2001.521 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016117 2017118 2017118 OPERATING OTHER CHARGES&SERVICES Public Safety-2001.521 4001 Travel&Per Diem $ 3,982 $ 2,531 $ 4,000 $ 5,000 $ 5,000 4101 Communications 31,976 69,625 4645 R&M-Equipment 38,336 60,076 83,212 84,000 84,000 Subtotal 74,294 132,232 87,212 89,000 89,000 COMMODITIES Public Safety-2001.521 5120 Computer Operating Supplies 862 258 5290 Other Operating Supplies 1,240 Subtotal 2,102 258 OTHER OPERATING EXPENSES Public Safety-2001.521 5410 Subscriptions&Memberships 274 411 500 1,000 1,000 5450 Training 4,810 1,996 6,288 5,000 5,000 Subtotal 5,084 2,407 6,788 6,000 6,000 CAPITAL OUTLAY Public Safety-2001.521 6999 Capital Reserves 14,019 Subtotal 14,019 TRANSFERS-2001,581 9101 Transfer to General Fund 30,000 30,000 Total Expenditure $ 111,480 $ 134,897 $ 108,019 $ 95,000 $ 95,000 2-113 REVENUE PROJECTION RATIONALE 3379110/9111 and 9112 Fees — This represents the amount anticipated for 911 fees collected by the State in accordance with Florida Statues 365.172. 911 Fees PE $250,000 s� $200,000 $150,000 $100,000 $50,000 $- — BUDGET 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. 2-114 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k DEBT SERVICE FUNDS 2-115 CITY OF AVENTURA DEBT SEVICE FUND RECAP CATEGORY SUMMARY FISCAL YEAR 2017/18 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 2014115 2015116 2016117 2017118 2017118 3100001319999 Locally Levied Taxes $ $ $ $ $ 3200001329999 Licenses&Permits 3300001339999 Intergovernmental Revenues 3400001349999 Charges for Services 3500001359999 Fines&Forfeitures 3600001369999 Miscellaneous Revenues 26,142 26,353 3800001389999 Transfer/Debt Proceeds 2,536,334 2,544,908 2,547,082 2,451,326 2,451,326 3999001399999 Fund Balance 19,711 7,682 7,599 Total Available $ 2,582,187 $ 2,578,943 $ 2,554,681 $ 2,451,326 $ 2,451,326 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016117 2017118 2017118 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 2,546,869 2,543,904 2,554,681 2,451,326 2,451,326 900019999 Transfers Total Expenditures $ 2,546,869 $ 2,543,904 $ 2,554,681 $ 2,451,326 $ 2,451,326 2-116 CITY OF AVENTURA 2010 & 2011 DEBT SERVICE FUND — 230 CATEGORY SUMMARY FISCAL YEAR 2017/18 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 2014/15 2015/16 2016117 2017118 2017118 3100001319999 Locally Levied Taxes $ $ $ $ $ 3200001329999 Licenses&Permits 3300001339999 Intergovernmental Revenues 3400001349999 Charges for Services 3500001359999 Fines&Forfeitures 3600001369999 Miscellaneous Revenues 233 95 3800001389999 Transfer/Debt Proceeds 1,187,248 1,193,517 1,197,080 1,199,552 1,199,552 3999001399999 Fund Balance 12,205 233 95 Total Available $ 1,199,686 $ 1,193,845 $ 1,197,175 $ 1,199,552 $ 1,199,552 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016117 2017118 2017118 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 1,199,453 1,193,750 1,197,175 1,199,552 1,199,552 900019999 Transfers Total Expenditures $ 1,199,453 $ 1,193,750 $ 1,197,175 $ 1,199,552 $ 1,199,552 2-117 CITY OF AVENTURA 2010&2011 DEBT SERVICEIFND 230 2017118 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017118 2017118 Miscellaneous Revenues 3611000 Interest $ 233 $ 95 $ $ $ Subtotal 233 95 Transfer/Debt Proceeds 3811001 Transfer from General Fund 1,187,248 1,193,517 1,197,080 1,199,552 1,199,552 Subtotal 1,187,248 1,193,517 1,197,080 1,199,552 1,199,552 Fund Balance 3999000 Carryover 12,205 233 95 Subtotal 12,205 233 95 Total Revenues $ 1,199,686 $ 1,193,845 $ 1,197,175 $ 1,199,552 $ 1,199,552 EXPENDITURES 9001-590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017118 DEBT SERVICE Non-Departmental-9001-590 7130 Principal $ 725,000 $ 745,000 $ 775,000 $ 805,000 $ 805,000 7230 Interest 474,453 448,750 422,175 394,552 394,552 Total Expenditures in $ 1,199,453 $ 1,193,750 $ 1,197,175 $ 1,199,552 $ 1,199,552 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 4/1/2018 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 4/1/2018 and 10/1/2018. 2-118 CITY OF AVENTURA 2010&2011 COMBINED LOAN DEBT SERVICE FUND 230 Bank Qualified Loan FBO Refunding Bonds, Series 2010&2011 Combined AMORTIZATION SCHEDULE Fiscal Year Date Principal Interest Debt Service Debt Service 4/1/2011 $ - $ 222,613.20 $ 222,613.20 10/1/2011 - 278,866.50 278,866.50 $ 501,479.70 4/1/2012 650,000.00 278,866.50 928,866.50 10/1/2012 - 267,509.50 267,509.50 1,196,376.00 4/1/2013 675,000.00 267,509.50 942,509.50 10/1/2013 - 255,714.00 255,714.00 1,198,223.50 4/1/2014 695,000.00 255,714.00 950,714.00 10/1/2014 - 243,565.50 243,565.50 1,194,279.50 4/1/2015 725,000.00 243,565.50 968,565.50 10/1/2015 - 230,887.50 230,887.50 1,199,453.00 4/1/2016 745,000.00 230,887.50 975,887.50 10/1/2016 - 217,862.00 217,862.00 1,193,749.50 4/1/2017 775,000.00 217,862.00 992,862.00 10/1/2017 - 204,312.50 204,312.50 1,197,174.50 4/1/2018 805,000.00 204,312.50 1,009,312.50 10/1/2018 - 190,239.00 190,239.00 1,199,551.50 4/1/2019 830,000.00 190,239.00 1,020,239.00 10/1/2019 - 175,732.50 175,732.50 1,195,971.50 4/1/2020 860,000.00 175,732.50 1,035,732.50 10/1/2020 - 160,696.50 160,696.50 1,196,429.00 4/1/2021 885,000.00 160,696.50 1,045,696.50 10/1/2021 - 145,222.00 145,222.00 1,190,918.50 4/1/2022 915,000.00 145,222.00 1,060,222.00 10/1/2022 - 129,223.50 129,223.50 1,189,445.50 4/1/2023 950,000.00 129,223.50 1,079,223.50 10/1/2023 - 112,610.00 112,610.00 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 2-119 CITY OF AVENTURA 2000 LOAN DEBT SERVICE FUND —240 CATEGORY SUMMARY FISCAL YEAR 2017/18 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 PROJ ECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016117 2017/18 2017118 3100001319999 Locally Levied Taxes $ $ $ $ $ 3200001329999 Licenses&Permits 3300001339999 Intergovernmental Revenues 3400001349999 Charges for Services 3500001359999 Fines&Forfeitures 3600001369999 Miscellaneous Revenues 25,336 25,279 3800001389999 Transfer/Debt Proceeds 508,680 510,536 506,384 506,476 506,476 399900/399999 Fund Balance Total Available $ 534,016 $ 535,815 $ 506,384 $ 506,476 $ 506,476 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015/16 2016/17 2017/18 2017/18 1000/2999 Personal Services $ $ $ $ $ 300013999 Contractual Services 400014999 Other Charges&Services 500015399 Commodities 540015999 Other Operating Expenses Total Operating Expenses 6000/6999 Capital Outlay 700017999 Debt Service 508,680 510,536 506,384 506,476 506,476 9000/9999 Transfers Total Expenditures $ 508,680 $ 510,536 $ 506,384 $ 506,476 $ 506,476 2-120 CITY OF AVENTURA 2000 LOAN DEgbERVICE FUND 240 2017/18 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORYRECAP 2014115 2015116 2016117 2017118 2017/18 Miscellaneous Revenues 3611000 Interest $ 25,336 $ 25,279 $ $ $ Subtotal 25,336 25,279 Transfer/Debt Proceeds 3811001 Transfer from General Fund 508,680 510,536 506,384 506,476 506,476 Subtotal 508,680 510,536 506,384 506,476 506,476 Fund Balance 3999000 Carryover Subtotal WOW Total Revenues $ 534,016 $ 535,815 $ 506,384 $ 506,476 $ 506,476 EXPENDITURES 9001.590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 DEBT SERVICE Non-Departmental-9001.590 7130 Principal $ 360,000 $ 380,000 $ 395,000 $ 415,000 $ 415,000 7230 Interest 148,680 130,536 111,384 91,476 91,476 0&,Wditures $ 508,680 $ 510,536 $ 506,384 $ 506,476 $ 506,476 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 10/1/2018 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 4/1/2018 and 10/1/2018. 2-121 CITY OF AVENTURA 2000 LOAN DEBT SERVICE FUND 240 Bank Qualified Loan Capital Revenue Bonds,Series 2000 AMORTIZATION SCHEDULE Fiscal Year Date Principal Coupon Interest Debt Service 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 $ 509,993.20 4/1/2002 - 5.040% 159,642.00 159,642.00 10/1/2002 190,000.00 5.040% 159,642.00 349,642.00 509,284.00 4/1/2003 - 5.040% 154,854.00 154,854.00 10/1/2003 200,000.00 5.040% 154,854.00 354,854.00 509,708.00 4/1/2004 - 5.040% 149,814.00 149,814.00 10/1/2004 210,000.00 5.040% 149,814.00 359,814.00 509,628.00 4/1/2005 - 5.040% 144,522.00 144,522.00 10/1/2005 220,000.00 5.040% 144,522.00 364,522.00 509,044.00 4/1/2006 - 5.040% 138,978.00 138,978.00 10/1/2006 235,000.00 5.040% 138,978.00 373,978.00 512,956.00 4/1/2007 - 5.040% 133,056.00 133,056.00 10/1/2007 245,000.00 5.040% 133,056.00 378,056.00 511,112.00 4/1/2008 - 5.040% 126,882.00 126,882.00 10/1/2008 255,000.00 5.040% 126,882.00 381,882.00 508,764.00 4/1/2009 - 5.040% 120,456.00 120,456.00 10/1/2009 270,000.00 5.040% 120,456.00 390,456.00 510,912.00 4/1/2010 - 5.040% 113,652.00 113,652.00 10/1/2010 285,000.00 5.040% 113,652.00 398,652.00 512,304.00 4/1/2011 - 5.040% 106,470.00 106,470.00 10/1/2011 295,000.00 5.040% 106,470.00 401,470.00 507,940.00 4/1/2012 - 5.040% 99,036.00 99,036.00 10/1/2012 310,000.00 5.040% 99,036.00 409,036.00 508,072.00 4/1/2013 - 5.040% 91,224.00 91,224.00 10/1/2013 325,000.00 5.040% 91,224.00 416,224.00 507,448.00 4/1/2014 - 5.040% 83,034.00 83,034.00 10/1/2014 345,000.00 5.040% 83,034.00 428,034.00 511,068.00 4/1/2015 - 5.040% 74,340.00 74,340.00 10/1/2015 360,000.00 5.040% 74,340.00 434,340.00 508,680.00 4/1/2016 - 5.040% 65,268.00 65,268.00 10/1/2016 380,000.00 5.040% 65,268.00 445,268.00 510,536.00 4/1/2017 - 5.040% 55,692.00 55,692.00 10/1/2017 395,000.00 5.040% 55,692.00 450,692.00 506,384.00 4/1/2018 - 5.040% 45,738.00 45,738.00 10/1/2018 415,000.00 5.040% 45,738.00 460,738.00 506,476.00 4/1/2019 - 5.040% 35,280.00 35,280.00 10/1/2019 435,000.00 5.040% 35,280.00 470,280.00 505,560.00 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 1,013,636.00 $ 6,555,000.00 $ 4,134,505.20 $10,689,505.20 $10,689,505.20 2-122 CITY OF AVENTURA 2012 (A) LOAN DEBT SERVICE FUND —250 CATEGORY SUMMARY FISCAL YEAR 2017/18 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 2014115 2015116 2016117 2017118 2017118 3100001319999 Locally Levied Taxes $ $ $ $ $ 3200001329999 Licenses&Permits 3300001339999 Intergovernmental Revenues 3400001349999 Charges for Services 3500001359999 Fines&Forfeitures 3600001369999 Miscellaneous Revenues (104) 4 3800001389999 Transfer/Debt Proceeds 396,406 396,855 397,038 352,228 352,228 399900/399999 Fund Balance 7,506 7,449 7,504 Total Available $ 403,808 $ 404,308 $ 404,542 $ 352,228 $ 352,228 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 1000/2999 Personal Services $ $ $ $ $ 300013999 Contractual Services 400014999 Other Charges&Services 500015399 Commodities 540015999 Other Operating Expenses Total Operating Expenses 6000/6999 Capital Outlay 700017999 Debt Service 396,359 396,804 404,542 352,228 352,228 9000/9999 Transfers Total Expenditures $ 396,359 $ 396,804 $ 404,542 $ 352,228 $ 352,228 2-123 CITY OF AVENTURA 2012(A) LOAN DEBT SERVICE FUND 250 2017/18 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016117 2017118 2017118 Miscellaneous Revenues 3611000 Interest $ (104) $ 4 $ $ $ Wbtotal (104) 4 Transfer/DebtProceeds 3811001 Transfer from General Fund 396,406 396,855 397,038 352,228 352,228 jibtot 396,406 396,855 397,038 352,228 352,228 Fund Balance 3999000 Carryover 7,506 7,449 7,504 jubtotal 7,506 7,449 7,504 Total Revenues $ 403,808 $ 404,308 $ 404,542 $ 352,228 $ 352,228 EXPENDITURES 9001-590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016117 2017118 2017118 DEBT SERVICE Non-Departmental-9001-590 7130 Principal $ 307,190 $ 314,279 $ 321,368 $ 283,560 $ 283,560 7230 Interest 89,169 82,525 75,674 68,668 68,668 7330 Other Debt Service Costs 7,500 otal Expenditure $ 396,359 $ 396,804 $ 404,542 $ 352,228 $ 352,228 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 8/1/2018 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 2/1/2018 and 8/1/2018. 2-124 CITY OF AVENTURA 2012 (A) LOAN DEBT SERVICE FUND 250 Bank Qualified Loan Refunding Bonds, Series 2012 AMORTIZATION SCHEDULE Fiscal Year Date Principal Coupon Interest Debt Service Debt Service 2/1/2013 $ - $ 63,934.14 $ 63,934.14 8/1/2013 278,834.00 2.180% 50,921.00 329,755.00 $ 393,689.14 2/1/2014 - 47,881.71 47,881.71 8/1/2014 300,101.00 2.180% 47,881.71 347,982.71 395,864.41 2/1/2015 - 44,610.60 44,610.60 8/1/2015 307,190.00 2.180% 44,610.60 351,800.60 396,411.21 2/1/2016 - 41,262.23 41,262.23 8/1/2016 314,279.00 2.180% 41,262.23 355,541.23 396,803.47 2/1/2017 - 37,836.59 37,836.59 8/1/2017 321,368.00 2.180% 37,836.59 359,204.59 397,041.18 2/1/2018 - 34,333.68 34,333.68 8/1/2018 283,560.00 2.180% 34,333.68 317,893.68 352,227.36 2/1/2019 - 31,242.88 31,242.88 8/1/2019 290,649.00 2.180% 31,242.88 321,891.88 353,134.75 2/1/2020 - 28,074.80 28,074.80 8/1/2020 297,738.00 2.180% 28,074.80 325,812.80 353,887.61 2/1/2021 - 24,829.46 24,829.46 8/1/2021 302,464.00 2.180% 24,829.46 327,293.46 352,122.92 2/1/2022 - 21,532.60 21,532.60 8/1/2022 311,916.00 2.180% 21,532.60 333,448.60 354,981.20 2/1/2023 - 18,132.72 18,132.72 8/1/2023 316,642.00 2.180% 18,132.72 334,774.72 352,907.43 2/1/2024 - 14,681.32 14,681.32 8/1/2024 326,094.00 2.180% 14,681.32 340,775.32 355,456.64 2/1/2025 - 11,126.89 11,126.89 8/1/2025 333,183.00 2.180% 11,126.89 344,309.89 355,436.79 2/1/2026 - 7,495.20 7,495.20 8/1/2026 340,272.00 2.180% 7,495.20 347,767.20 355,262.40 2/1/2027 - 3,786.23 3,786.23 8/1/2027 347,361.00 2.180% 3,786.23 351,147.23 354,933.47 $ 4,671,651.00 $ 848,508.98 $5,520,159.98 $ 5,520,159.98 2-125 CITY OF AVENTURA 2012 (B) LOAN DEBT SERVICE FUND —290 CATEGORY SUMMARY FISCAL YEAR 2017/18 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 2014/16 2016/16 2016/17 2017/18 2017/18 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 677 976 380000/389999 Transfer/Debt Proceeds 444,000 444,000 446,680 393,070 393,070 399900/399999 Fund Balance Total Available $ 444,677 $ 444,976 $ 446,680 $ 393,070 $ 393,070 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/16 2016/16 2016/17 2017/18 2017/18 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 442,377 442,814 446,680 393,070 393,070 9000/9999 Transfers Total Expenditures $ 442,377 $ 442,814 $ 446,680 $ 393,070 $ 393,070 2-126 CITY OF AVENTURA 2012(B)LOAN DEBT SERVICE FUND 290 2017/18 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/16 2016/16 2016/17 2017/18 2017/18 Miscellaneous Revenues 3611000 Interest $ 677 $ 976 $ $ $ wbtotal 677 976 Transfer/Debt Proceeds 3811001 Transfer from General Fund 3811901 Transfer from Charter School Fund 444,000 444,000 446,680 393,070 393,070 Subtotal 444,000 446,680 393,070 393,070 Fund Balance 3999000 Carryover Subtotal Total Revenues $ 444,677 $ 444,976 $ 446,680 $ 393,070 $ 393,070 EXPENDITURES 9001.690 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/16 2016/16 2016/17 2017/18 2017/18 DEBT SERVICE Non-Departmental-9001.690 7130 Principal $ 342,810 $ 360,721 $ 368,632 $ 316,440 $ 316,440 7230 Interest 99,667 92,093 84,448 76,630 76,630 7330 Other Debt Service Costs 3,600 FTotal Expenditures $ 442,377 $ 442,814 $ 446,680 $ 393,070 $ 393,070 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 8/1/2018 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 2/1/2018 and 8/1/2018. 2-127 CITY OF AVENTURA 2012 (B) LOAN DEBT SERVICE FUND 290 Bank Qualified Loan Refunding Bonds, Series 2012 AMORTIZATION SCHEDULE Fiscal Year Date Principal Coupon Interest Debt Service Debt Service 2/1/2014 $ - $ 53,433.79 $ 53,433.79 8/1/2014 334,899.00 2.180% 53,433.79 388,332.79 $ 441,766.59 2/1/2015 - 49,783.40 49,783.40 8/1/2015 342,810.00 2.180% 49,783.40 392,593.40 442,376.79 2/1/2016 - 46,046.77 46,046.77 8/1/2016 350,721.00 2.180% 46,046.77 396,767.77 442,814.53 2/1/2017 - 42,223.91 42,223.91 8/1/2017 358,632.00 2.180% 42,223.91 400,855.91 443,079.82 2/1/2018 - 38,314.82 38,314.82 8/1/2018 316,440.00 2.180% 38,314.82 354,754.82 393,069.64 2/1/2019 - 34,865.62 34,865.62 8/1/2019 324,351.00 2.180% 34,865.62 359,216.62 394,082.25 2/1/2020 - 31,330.20 31,330.20 8/1/2020 332,262.00 2.180% 31,330.20 363,592.20 394,922.39 2/1/2021 - 27,708.54 27,708.54 8/1/2021 337,536.00 2.180% 27,708.54 365,244.54 392,953.08 2/1/2022 - 24,029.40 24,029.40 8/1/2022 348,084.00 2.180% 24,029.40 372,113.40 396,142.80 2/1/2023 - 20,235.28 20,235.28 8/1/2023 353,358.00 2.180% 20,235.28 373,593.28 393,828.57 2/1/2024 - 16,383.68 16,383.68 8/1/2024 363,906.00 2.180% 16,383.68 380,289.68 396,673.36 2/1/2025 - 12,417.11 12,417.11 8/1/2025 371,817.00 2.180% 12,417.11 384,234.11 396,651.21 2/1/2026 - 8,364.30 8,364.30 8/1/2026 379,728.00 2.180% 8,364.30 388,092.30 396,456.60 2/1/2027 - 4,225.27 4,225.27 8/1/2027 387,639.00 2.180% 4,225.27 391,864.27 396,089.53 $ 4,902,183.00 $ 818,724.16 $ 5,720,907.16 $ 5,720,907.16 2-128 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 sismE CAPITAL PROJECTS FUND 2-129 CITY OF AVENTURA CAPITAL PROJECTS FUND - 392 CATEGORY SUMMARY FISCAL YEAR 2017/18 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 2014/15 2015/16 2016/17 2017/18 2017118 310000/319999 Locally Levied Taxes $ $ $ $ $ 3200001329999 Licenses&Permits 3300001339999 Intergovernmental Revenues 3400001349999 Charges for Services 3500001359999 Fines&Forfeitures 3600001369999 Miscellaneous Revenues 792,775 254,989 5,000 3800001389999 Transfer/Debt Proceeds 3999001399999 Fund Balance 1,059,639 1,480,274 1,054,583 193,327 193,327 Total Available $ 1,852,414 $ 1,735,263 $ 1,059,583 $ 193,327 $ 193,327 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 1000/2999 Personal Services $ $ $ $ $ 300013999 Contractual Services 400014999 Other Charges&Services 500015399 Commodities 540015999 Other Operating Expenses Total Operating Expenses 6000/6999 Capital Outlay 372,140 680,680 1,059,583 193,327 193,327 700017999 Debt Service 900019999 Transfers Total Expenditures $ 372,140 $ 680,680 $ 1,059,583 $ 193,327 $ 193,327 2-130 CITY OF AVENTURA CAPITAL PROJECTS FUND- 392 2017/18 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 Miscellaneous Revenues 3499000 Miscellaneous $ 786,000 $ - $ - $ - $ - 3611000 Interest - - - 3632200 Police Impact Fees 6,775 136,309 5,000 3632700 Recreation Impact Fees - 118,680 - Subtotal 792,775 254,989 5,000 - - Fund Balance 3999000 Carryover-Public Safety 25,898 - - 39,327 39,327 3999000 Carryover-CommunityServiceE 1,033,741 1,480,274 1,054,583 154,000 154,000 ubtot 1,059,639 1,480,274 1,054,583 193,327 193,327 Total Revenues $ 1,852,414 $ 1,735,263 $ 1,059,583 $ 193,327 $ 193,327 EXPENDITURES 2001/5001 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORYRECAP 2014/15 2015/16 2016/17 2017/18 2017/18 CAPITAL OUTLAY Public Safety-2001-521 6320 TVMS Upgrades $ 246,267 $ - $ 8,092 $ - $ - 6999 Capital Reserve - 5,000 39,327 39,327 Subtotal 246,267 13,092 39,327 39,327 Community Services-5001-541/572 6324 Veterans Park Improvements $ - $ - $ - $ 154,000 $ 154,000 6325 NE 188th Street Park Improvemi 125,873 680,680 927,811 - - 6999 Capital Reserve - - 118,680 - - Subtotal 125,873 680,680 1,046,491 154,000 154,000 Total Expenditures $ 372,140 $ 680,680 $ 1,059,583 $ 193,327 $ 193,327 2-131 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 Recreation 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 - Community Services — Represents funds set aside from the sale of land previously owned by the City on Biscayne Boulevard. CAPITAL PROJECT DESCRIPTIONS 6324 Veterans Park Improvements — This project consists of maintenance projects which replace and update equipment as well as enhancements to the existing features. Replace Playground Equipment $150,000 Replace Playground Pole Padding 4,000 2-132 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k STORMWATER UTILITY FUND 2-133 CITY OF AVENTURA STORMWATER UTILITY FUND - 410 CATEGORY SUMMARY FISCAL YEAR 2017/18 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. CATEGORYRECAP 2014/15 2015/16 2016/17 2017/18 2017/18 310000/319999 Locally Levied Taxes $ $ $ $ $ 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 496,293 340000/349999 Charges for Services 926,278 904,116 1,240,804 1,278,000 1,278,000 350000/359999 Fines&Forfeitures 360000/369999 Miscellaneous Revenues 7,335 11,154 1,000 7,500 7,500 380000/389999 Transfer from Funds 399900/399999 Fund Balance 880,000 2,265,033 Total Available $ 2,309,906 $ 915,270 $ 3,506,837 $ 1,285,500 $ 1,285,500 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORYRECAP 2014/15 2015/16 2016/17 2017/18 2017/18 1000/2999 Personal Services $ - $ - $ - $ - $ 3000/3999 Contractual Services 378,772 598,502 601,802 650,000 650,000 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses 297,324 276,238 3,500 3,500 Total Operating Expenses 676,096 874,740 601,802 653,500 653,500 6000/6999 Capital Outlay 17,768 290,824 2,905,035 632,000 632,000 9000/9999 Transfers AMEXpenditures $ 693,864 $ 1,165,564 $ 3,506,837 $ 1,285,500 $ 1,285,500 2-134 CITY OF AVENTURA STORMWATER UTILITY FUND 410 2017/18 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015116 2016/17 2017118 2017/18 Intergovernmental Revenues 3343605 State Grant $ 496,293 $ $ $ $ Subtotal 496,293 Charges for Services 3439110 Stormwater Utility Fees 926,278 904,116 1,240,804 1,278,000 1,278,000 Subtota 926,278 904,116 1,240,804 1,278,000 1,278,000 Miscellaneous Revenues 3611000 Interest 7,335 11,154 1,000 7,500 7,500 Subtotal 7,335 11,154 1,000 7,500 7,500 Fund Balance 3999000 Carryover 880,000 2,265,033 Subtotal 880,000 2,265,033 Total Revenues $ 2,309,906 $ 915,270 $ 3,506,837 $ 1,285,500 $ 1,285,500 CITY OF AVENTURA STORMWATER UTILITY FUND 410 2017/18 EXPENDITURES 5401 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014115 2015116 2016/17 2017118 2017118 Operating CONTRACTUAL SERVICES Public Works/Transportation-5401.538 3110 Prof.Services-Engineering $ 13,641 $ 162,724 $ 101,500 $ 100,000 $ 100,000 3450 Lands Maint.-Streets 233,719 260,067 255,500 350,000 350,000 3460 Street Maint./Drainage 131,412 175,711 244,802 200,000 200,000 Subtota 378,772 598,502 601,802 650,000 650,000 OTHER OPERATING EXPENSES Public Works/Transportation-5401.538 5410 Subscriptions&Memberships 500 500 5420 Conferences&Seminars 2,000 2,000 5450 Training 1,000 1,000 5915 Depreciation 297,324 276,238 Subtotal 297,324 276,238 3,500 3,500 CAPITAL OUTLAY Public Works/Transportation-5401.538 6306 Drainage Improvements 17,768 290,824 2,536,887 95,000 95,000 6999 Capital Reserve 368,148 537,000 537,000 Subtota 17,768 290,824 2,905,035 632,000 632,000 Total Expenditures $ 693,864 $ 1,165,564 $ 3,506,837 $ 1,285,500 $ 1,285,500 2-135 REVENUE PROJECTION RATIONALE 3439110 Stormwater Utility Fees — It is proposed to maintain the Stormwater fee at $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 $600,000 $500,000 $400,000 $300,000 y q) CAPITAL PROJECT DESCRIPTIONS 6306 Drainage Improvements — Projects included provide for drainage improvements in areas prone to flooding and addressing the long-term impacts of the rising sea levels by installing check valves in the various drainage outflows throughout the City. Replace County Club Drive Pump Station $95,000 2-136 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 :•moi k POLICE OFFDUTY SERVICES FUND 2-137 CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND —620 CATEGORY SUMMARY FISCAL YEAR 2017/18 FUND DESCRIPTION This Fund was established to account for revenues and expenditures associated with services provided by off duty Police Officers in private customer details to the various businesses and condominium associations. REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 310000/319999 Locally Levied Taxes $ $ $ $ $ 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 649,744 536,686 400,000 400,000 400,000 350000/359999 Fines&Forfeitures 360000/369999 Miscellaneous Revenues 380000/389999 Transfer from Funds 399900/399999 Fund Balance rTotal Available $ 649,744 $ 536,686 $ 400,000 $ 400,000 $ 400,000 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 1000/2999 Personal Services $ 495,731 $ 430,230 $ 400,000 $ 400,000 $ 400,000 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses KrTotal Operating Expenses 495,731 430,230 400,000 400,000 400,000 6000/6999 Capital Outlay Total Expenditures $ 495,731 $ 430,230 $ 400,000 $ 400,000 $ 400,000 2-138 CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND 620 2017/18 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 Charges for Services 3421100 Police Detail Billing $ 649,744 $ 536,686 $ 400,000 $ 400,000 $ 400,000 Total Revenues $ 649,744 $ 536,686 $ 400,000 $ 400,000 $ 400,000 EXPENDITURES 2001.521 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2014/15 2015/16 2016/17 2017/18 2017/18 PERSONAL SERVICES Public Safety-2001.521 1420 Extra Duty Detail $ 495,731 $ 430,230 $ 400,000 $ 400,000 $ 400,000 Total Expenditures $ 495,731 $ 430,230 $ 400,000 $ 400,000 $ 400,000 REVENUE PROJECTION RATIONALE 3421100 Police Detail Billing — Estimated amount of revenue generated by off-duty details in the City's business and residential communities. 2-139 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-140 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 sismE SUMMARY OF CAPITAL IMPROVEMENT PROGRAM 3-1 CAPITAL IMPROVEMENT PROGRAM 2017 - 2022 HIGHLIGHTS • Construction and equipment for a new $12,000,000 Charter High School and Gym on NE 213th Street. • Road maintenance projects that total $2,657,000 to resurface asphalt and enhance safety are included; 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, south portion of the hospital district and NE 188th Street, NE 183rd Street and NE 31St Street. • Provides funding in the amount of $980,000 to retrofit street lighting throughout the City with more energy efficient LED fixtures. • Provides for improvements to Founders Park, Veterans Park, and Waterways Park, Don Soffer Exercise Trail and Waterways Dog Park in the amount of $995,750 to address maintenance requirements. • Adds a new additional bike share station at the E. Country Club Drive/Mystic Point area. • Funds drainage improvements and upgrades to 10 stormwater outfall check valves to guard against rising sea levels. A total of $770,000 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- 1. enefits:1. The CIP is a tool for implementing the City's Comprehensive Plan. 2. The CIP process provides a mechanism for coordinating among projects with respect to function, location and timing. 3. The yearly evaluation of project priorities ensures that the most crucial projects are developed first. 4. The CIP process facilitates long-range financial planning by matching estimated revenue against capital needs, establishing capital expenditures and identifying the need for municipal borrowing and indebtedness within a sound long-range fiscal framework. 5. The impact of capital projects on the City's operating budget can be projected. 3-3 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 2017 — 2022. A CIP Preparation Manual and related forms were distributed to all departments for this purpose. In February, departmental prioritized project requests were submitted to the City Manager's Office. Department Directors were asked to justify projects in terms of benefits derived, necessity to health, safety and welfare of the City, enhancement to City plans and policies, need of residents and funding. Projects were prioritized on the basis of Urgency, Necessity, Desirability and Deferability. The City Manager reviewed departmental requests and conducted individual meetings with Department Directors. The departmental requests were prioritized and the five-year schedule of projects was compiled into document form by the City Manager. The methods of financing and revenue sources were then prepared by the Finance Director and City Manager and were incorporated into the CIP document. At this point, the proposed CIP is submitted to the City Commission and public for review. In order to facilitate public involvement, public hearings and community meetings will be held to unveil and review the CIP document prior to the adoption of a Resolution approving the CIP in principle. 3-4 CAPITAL IMPROVEMENT PROGRAM POLICIES 1. Annually, the City will prepare a five-year capital improvement program analyzing all anticipated capital expenditures and identifying associated funding sources. Future capital expenditures necessitated by changes in population, changes in development, growth, redevelopment or changes in economic base will be calculated and included in the Capital update process. 2. The City will perform all capital improvements in accordance with an adopted CIP. 3. The classification of items as capital or operating will be determined by two criteria - cost and frequency. Generally, a capital project has a "useful life" of more than one (1) year and a value of $5,000 or more. In addition, equipment that has a value of$5,000 or less is also included in the document for budgetary purposes. 4. The City will coordinate development of the capital improvement budget with the development of the operating budget. Future operating costs associated with new capital improvements will be projected and included in the operating forecasts. 5. The first year of the five-year capital improvement program will be used as the basis for formal fiscal year appropriations during the annual budget process. 6. The City will maintain all of its assets at a level adequate to protect the City's capital investment and to minimize future maintenance and replacement costs. 7. The City will identify the estimated cost of capital projects and prepare a funding projection that considers revenues and operating costs to be included in the Capital Improvement Program document that is submitted to the City Commission for approval. 8. The City will determine the most appropriate financing method for all new projects. 9. If appropriate, the City will attempt to maintain a mixed policy of pay-as-you-go and borrowing against future revenues for financing capital projects. 10 The City will maintain ongoing maintenance schedules relating to road, sidewalk and drainage system improvements. 11. The City will address and prioritize infrastructure needs on the basis of protecting the health, safety and welfare of the community. 12. A CIP preparation calendar shall be established and adhered to. 13. Capital projects will conform to the City's Comprehensive Plan. 14. Long-term borrowing will not be used to fund current operations or normal maintenance. 15. The City will strive to maintain an unreserved General Fund Fund Balance at a level not less than 10% of the annual General Fund revenue. 16. If new project appropriation needs are identified at an interim period during the fiscal year, the funding sources will be identified and mid-year budget amendments will be utilized to provide formal budgetary authority. In addition budget amendments may be utilized to increase appropriations for specific capital projects. 3-5 PREPARING THE CAPITAL BUDGET The most important year of the schedule of projects is the first year. It is called the Capital Budget and is adopted separately from the five-year program as part of the annual budget review process. Based on the CIP, each department's capital outlay portion will be formulated for that particular year. Each year the CIP will be revised and another year will be added to complete the cycle. Capital Improvement Programming thus becomes a continuing part of the City's budget and management process. The Capital Budget is distinct from the Operating Budget. The Capital Budget authorizes capital expenditures, while the Operating Budget authorizes the expenditure of funds for employee salaries, supplies and materials. Through the City's amendment process, changes can be made to the adopted Capital Budget during the fiscal year. A request for amendment is generated by an operating department based on an urgent need for new capital project or for additional funding for a previously approved project. The request is reviewed by the Finance Director and City Manager and, if approved by the City Manager, a budget amendment is presented to the City Commission. LOCATING A SPECIFIC CAPITAL PROJECT The Capital Improvement Program is divided into five (5) program areas as follows: Beautification and Parks Facilities (BP) Transportation, Drainage and Infrastructure Improvements (TDI) Public Buildings and Facilities Improvements (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 2017 — 2022 CIP includes 36 projects in five (5) functional categories with a total value of $25,588,425. The following represents the percentage of total funding that each functional category has been allocated: Beautification & Parks Facilities (4%), Transportation, Drainage and Infrastructure Improvements (18%), Capital Equipment Purchase and Replacement (14%), Information/Communication Technology (16%) and Public Buildings and Facilities Improvements (48%). 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 2017118 2018119 2019120 2020121 2021122 TOTAL Beautification &Parks Facilities $ 246,600 $ 214,860 $ 62,600 $ 308,060 $ 163,860 $ 996,760 Transportation, Drainage & 1,043,000 836,000 866,000 828,000 891,000 4,464,000 Infrastructure Public Buildings&Facilities 6,148,000 7,080,000 93,600 16,000 66,000 12,392,600 Information/Communication 866,676 942,376 817,376 763,276 834,876 4,224,476 Technology Capital Equipment 746,900 914,400 673,700 709,900 476,800 3,621,700 Totals $ 8,060,976 $ 9,987,626 $ 2,603,076 $ 2,624,226 $ 2,422,626 $ 26,688,426 Capital Improvement Program 2017/18 — 2021/22 Summary By Function Capital Equipment 14% Beautification& Parks Facilities Transportation, 4% Drainage& Infrastructure 18% Information Technology 16% Public Buildings 48% 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 2017/18 — 2021/22 Summary By Funding Source Funding Source 2017/18 2018/19 2019/20 2020/21 2021/22 TOTAL General $ 1,600,976 $ 1,763,626 $ 1,196,676 $ 1,461,826 $ 1,070,626 $ 6,983,626 Stormwater Utility 96,000 126,000 126,000 176,000 260,000 770,000 Capital Projects Fund 164,000 - - - - 164,000 Loan Proceeds 6,000,000 1,000,000 - - - 6,000,000 Charter School 191 - 6,000,000 - - - 6,000,000 Charter School 190 363,000 398,000 460,600 334,400 461,000 1,996,900 Transportation Fund 948,000 711,000 731,000 663,000 641,000 3,684,000 $ 8,060,976 $ 9,987,626 $ 2,603,076 $ 2,624,226 $ 2,422,626 $ 26,688,426 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 Capital Projects Charter School Fund Fund � 190 0 0 Stormwater Utility 1/0� o 3% Loan Proceeds 24% General 27% Charter School 191 Transportation Fund 23% 14% 3-8 SUMMARY OF PROJECTS BY LOCATION AND YEAR The following outlines the major projects by location and the year they are proposed to be funded: Table 3 Capital Improvement Program 2017/18 — 2021/22 Summary By Location Resurfacing Street Lighting Drainage Park Location Improvements Improvements Founders Park 2017 to 2021 Waterways Park 2019 to 2022 Veterans Park 2017 to 2021 Waterways Dog Park 2018 & 2021 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 NE 188th Street 2021/22 NE 183rd Street 2021/22 N E 31 st Street 2021/22 3-9 SUMMARY OF FINANCING PLAN MODEL Detailed funding plans for individual funds of the City are enclosed herein in the following sections. The following represents an overview of the major points of the recommended funding plan: 1 . Utilize "pay-as-you-go" financing through annual appropriations to fund the five year amount of$13,588,425 not including the Aventura Charter School Project. 2. Fund the estimated $12,000,000 costs associated with the Aventura Charter School Project by utilizing $6,000,000 from the General Fund Reserve and a $6,000,000 Bank Loan. The cost of the new debt would have limited long-term impact on the City's finances, as the new debt service would be funded from a portion of the City's Debt Service being paid off in 2019/20. 3. Adjusts property tax revenues based on projected conservative growth in assessments. RECAP OF AVAILABLE RESOURCES vs PROPOSED APPROPRIATIONS GENERAL FUND CAPITAL IMPROVEMENT PROGRAM 2017/18 2018/19 2019/20 2020/21 2021/22 TOTAL PROJECTED AVAILABLE RESOURCES $37,841,634 $39,237,545 $39,961,120 $41,276,361 $42,288,950 PROJECTED OPERATING EXPENDITURES 33,432,654 34,488,168 35,379,366 36,703,358 38,000,574 DEBT SERVICE REQUIREMENTS 2,058,255 2,054,667 2,563,953 2,043,042 2,043,042 SUBTOTAL-EXPENDITURES 35,490,909 36,542,835 37,943,319 38,746,400 40,043,616 BALANCE AFTER OPERATING COSTS 2,350,725 2,694,710 2,017,801 2,529,961 2,245,334 LESS CIP APPROPRIATIONS 1,500,975 1,753,625 1,196,575 1,461,825 1,070,525 BALANCE $ 849,750 $ 941,085 $ 821,226 $ 1,068,136 $ 1,174,809 IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET In the 5-year Capital Improvement Program there are no projects that have a significant impact on the City's operating budget. The majority of the projects are considered maintenance of infrastructure or equipment replacement or purchase. 3-10 TABLE 1 PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS PROJECTS SCHEDULED FOR 2017/18-2021/22 SUMMARY BY YEAR CIP# Project Title Dept. BP1 Founders Park Improvements CS $ 72,500 $ 185,000 $ 35,000 $ 50,000 $ 89,100 $ 431,600 BP2 Waterways Park Improvements CS - - 6,900 248,050 26,400 281,350 BP3 Veterans Park Improvements CS 154,000 5,500 - - 28,600 188,100 BP4 Waterways Dog Park Improvements CS 4,000 - 9,750 13,750 BP5 Exercise Trail Improvements PW/T 10,400 10,600 10,800 - - 31,800 BP6 City-wide Beautification Improvements PW/T 9,600 9,750 9,800 10,000 10,000 49,150 Totals $ 246,500 $ 214,850 $ 62,500 $ 308,050 $ 163,850 $ 995,750 TABLE 2 PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS PROJECTS SCHEDULED FOR 2017/18-2021/22 FUNDING PLAN General Capital Projects CIP# Project Title Dept. BP1 Founders Park Improvements CS $ 431,600 $ 431,600 $ BP2 Waterways Park Improvements CS 281,350 281,350 - BP3 Veterans Park Improvements CS 188,100 34,100 154,000 BP4 Waterways Dog Park Improvements CS 13,750 13,750 - BP5 Exercise Trail Improvements PW/T 31,800 31,800 BP6 City-wide Beautification Improvements PW/T 49,150 49,150 - Totals $ 995,750 $ 841,750 $ 154,000 3-11 TABLE 1 PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS PROJECTS SCHEDULED FOR 2017/18-2021/22 SUMMARY BY YEAR # Project Title Er i2021/22 Total TD11 Stormwater Drainage Improvements PW/T $ 95,000 $ 125,000 $ 125,000 $ 175,000 $ 250,000 $ 770,000 TD12 Road Resurfacing Program PW/T 501,000 311,000 551,000 653,000 641,000 2,657,000 TD13 Bike Share Station Addition PW/T 47,000 - - - - 47,000 TD14 Street Lighting Improvements PW/T 400,000 400,000 180,000 - - 980,000 Totals $ 1,043,000 $ 836,000 $ 856,000 $ 828,000 $ 891,000 $ 4,454,000 TABLE 2 PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS PROJECTS SCHEDULED FOR 2017/18-2021/22 FUNDING PLAN utility General Transportation CIP# Project Title I Fund Fund Fund TD11 Stormwater Drainage Improvements PW/T $ 770,000 $ 770,000 $ - $ - TD12 Road Resurfacing Program PW/T 2,657,000 - - 2,657,000 TD13 Bike Share Station Addition PW/T 47,000 47,000 TD14 Street Lighting Improvements PW/T 980,000 - 980,000 Totals $ 4,454,000 $ 770,000 $ $ 3,684,000 3-12 TABLE 1 PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS PROJECTS SCHEDULED FOR 2017/18-2021/22 SUMMARYBY YEAR fi M30 PBF1 Aventura Charter High School Construction CS $ 5,000,000 $ 7,000,000 - $ $ 12,000,000 PBF2 HVAC Replacements PWIF 114,000 80,000 57,000 15,000 56,000 322,000 PBF3 Community Recreation Center Improvements CS 34,000 - 13,500 - - 47,500 PBF4 AACC Improvements AACC - - 23,000 - - 23,000 Totals $ 5,148,000 $ 7,080,000 $ 93,500 $ 15,000 $ 56,000 $ 12,392,500 TABLE 2 PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS PROJECTS SCHEDULED FOR2017/18-2021/22 FUNDING PLAN ad r -Eharter General Bank T- i Fund AL Loan PBF1 Aventura Charter High School Construction CS $ 12,000,000 $6,000,000 $ 6,000,000 PBF2 HVAC Replacements PW/T $ 322,000 $ 162,000 $ 160,000 PBF3 Community Recreation Center Improvements CS 47,500 - 47,500 PBF4 AACC Improvements AACC 23,000 - 23,000 Totals $ 12,392,500 $6,000,000 $ 162,000 $ 230,500 $ 6,000,000 3-13 TABLE 1 PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT PROJECTS SCHEDULED FOR 2017/18-2021/22 SUMMARY BY YEARCIP# Project Title ICT1 Police Computers Systems<$5000 PD $ 205,375 $ 175,375 $ 111,375 $ 130,375 $ 136,375 $ 758,875 ICT2 Central Computer System>$5000 IT 240,000 210,000 255,000 240,000 255,000 1,200,000 ICT3 Radios PD 35,200 172,000 20,000 32,000 10,000 269,200 ICT4 Computer Equipment<$5000 ACES 237,000 242,000 261,000 232,400 272,000 1,244,400 ICT5 Computer Equipment>$5000 ACES 102,000 110,000 132,500 102,000 133,000 579,500 ICT6 Computer Equipment<$5000 IT 6,000 6,000 6,000 6,000 6,000 30,000 ICT7 Computer Equipment<$5000 F 3,000 3,000 5,000 2,000 3,000 16,000 ICT8 Computer Equipment<$5000 CM 2,000 - - - - 2,000 ICT9 Computer Equipment<$5000 PW/T 6,000 8,000 2,000 2,000 2,000 20,000 ICT10 Computer Equipment<$5000 CS 17,000 5,500 8,000 9,000 6,000 45,500 ICT11 Computer Equipment<$5000 CD 4,000 4,500 3,500 4,500 3,500 20,000 ICT12 Computer Equipment<$5000 AACC 6,000 5,000 11,000 2,000 6,000 30,000 ICT13 Computer Equipment<$5000 CC 3,000 1,000 2,000 1,000 2,000 9,000 Totals $ 866,575 $ 942,375 $ 817,375 $ 763,275 $ 834,875 $ 4,224,475 TABLE 2 PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT PROJECTS SCHEDULED FOR 2017/18-2021/22 FUNDING PLAN Charter General School CIP# Project Title Dept.# Tota I Fund Fund Police Computers Systems<$5000 PD $ 758,875 $ 758,875 ICT2 Central Computer System>$5000 IT 1,200,000 1,200,000 ICT3 Radios and E911 System PD 269,200 269,200 - ICT4 Computer Equipment<$5000 ACES 1,244,400 - 1,244,400 ICT5 Computer Equipment>$5000 ACES 579,500 - 579,500 ICT6 Computer Equipment<$5000 IT 30,000 30,000 - ICT7 Computer Equipment<$5000 F 16,000 16,000 ICT8 Computer Equipment<$5000 CM 2,000 2,000 ICT9 Computer Equipment<$5000 PW/T 20,000 20,000 ICT10 Computer Equipment<$5000 CS 45,500 45,500 ICT11 Computer Equipment<$5000 CD 20,000 20,000 ICT12 Computer Equipment<$5000 AACC 30,000 30,000 ICT13 Computer Equipment<$5000 CC 9,000 9,000 - Totals $ 4,224,475 $ 2,400,575 $ 1,823,900 3-14 TABLE 1 PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT PROJECTS SCHEDULED FOR 2017/18-2021/22 SUMMARY BY YEAR i ASML CE1 Vehicle Purchase&Replacements PD $ 410,000 $ 535,000 $ 458,000 $ 430,500 $ 187,000 $ 2,020,500 CE2 Equipment Purchase and Replacement>5000 PD 106,000 137,500 124,500 143,000 109,000 620,000 CE3 Equipment Purchase and Replacement<5000 PD 73,800 77,700 29,600 15,600 15,600 212,300 CE4 Equipment Purchase and Replacement>5000 CS 40,850 51,200 15,100 16,800 26,200 150,150 CE5 Equipment Purchase and Replacement>5000 PW/T 28,000 30,000 - - 60,000 118,000 CE6 Equipment Purchase and Replacement<5000 CS 16,050 15,000 6,500 2,000 7,500 47,050 CE7 Equipment Purchase and Replacement>5000 AACC 58,200 43,000 40,000 102,000 71,500 314,700 CE8 Equipment Purchase and Replacement>5000 CD - 25,000 - - - 25,000 CE9 Equipment Purchase and Replacement>5000 ACES 14,000 - - - - 14,000 Totals $ 746,900 $ 914,400 $ 673,700 $ 709,900 $ 476,800 $ 3,521,700 TABLE 2 PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT PROJECTS SCHEDULED FOR 2017/18-2021/22 FUNDING PLAN r Charter General School CIP# SojectTitle Fund Fund CE1 Vehicle Purchase&Replacements PD $ 2,020,500 $ 2,020,500 CE2 Equipment Purchase and Replacement>5000 PD 620,000 620,000 CE3 Equipment Purchase and Replacement<5000 PD 212,300 212,300 CE4 Equipment Purchase and Replacement>5000 CS 150,150 150,150 CE5 Equipment Purchase and Replacement>5000 PW/T 118,000 118,000 CE6 Equipment Purchase and Replacement<5000 CS 47,050 47,050 CE7 Equipment Purchase and Replacement>5000 AACC 314,700 314,700 CE8 Equipment Purchase and Replacement>5000 CD 25,000 25,000 CE9 Equipment Purchase and Replacement>5000 ACES 14,000 - 14,000 Totals $ 3,521,700 $ 3,507,700 $ 14,000 3-15 CITY OF AVENTURA CAPITAL OUTLAY 2017/18-2021/22 IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET ESTIMATED OBJECT COMMISSION USERJLE ANNUAL OPERATING BUDGET IMPACT CODE APPROVAL PROJECT LIFE NO. ACCOUNT NO. CATEGORY RECAP 2017/18 DESCRIPTION (YEARS) 2017/18 2018/19 019/2020 2020/2021 2021/22 001-80XX City Ma nage r-8005-512 6402 001-8005-512.64-02 Computer Equipment<$5,000 $ 2,000 No im pact on operating budget 4 $ - $ - $ - $ - $ - City Clerk-8008-519 6402 001-8008-519.64-02 Computer Equipment<$5,000 3,000 No impact on operating budget 4 - - - - - Finance-8010-513 6402 001-8010-513.64-02 Computer Equipment<$5,000 3,000 No impact on operating budget 4 - - - - - Information Technology.-8012513 6401 001-8012-513.64-01 Computer Equipment>$5,000 240,000 No impact on operating budget 4 - - - - - 6402 001-8012-513.64-02 Computer Equipment<$5,000 6,000 No impact on operating budget 4 - - - - - Police-8020521 6402 001-8020-521.64-02 Computer Equipment<$5,000 205,375 No impact on operating budget 4 - - - - - 6407 001-8020-521.64-07 Radio Purchase&Replace. 35,200 No impact on operating budget 5 - - - - - 6410 001-8020-521.64-10 Equipment>$5,000 106,000 No impact on operating budget 5 - - - - - 6411 001-8020-521.64-11 Equipment<$5,000 73,800 No impact on operating budget 5 - - - - - 6450 001-8020-521.64-50 Vehicles 410,000 No impact on operating budget 5 - - - - - Community Development-8040-524 6402 001-8040-524.64-02 Computer Equipment<$5,000 4,000 No impact on operating budget 4 - - - - - Community Services-8050-539/572 6402 001-8050-539.64-02 Computer Equipment<$5,000 17,000 No impact on operating budget 4 - - - - - 6410 001-8050-539.64-10 Equipment>$5,000 40,850 No impact on operating budget 5 - - - - - 6411 001-8050-539.64-11 Equipment<$5,000 16,050 No impact on operating budget 5 - - - - - 6205 001-8050-572.62-05 Community Center Improvements 34,000 No impact on operating budget 10 - - - - - 6310 001-8050-572.63-10 Aventura Founders Park 72,500 No impact on operating budget 10 - - - - - Public Works/Transportation-8054-541 6420 001-8054-539.64-20 HVAC Replacements 114,000 No impact on operating budget 5 - - - - - 6301 001-8054-541.63-01 Beautification Projects 9,600 No impact on operating budget 5 - - - - - 6353 001-8054-541.63-53 Exercise Trail Improvements 10,400 No impact on operating budget 5 - - - - - 6402 001-8054-541.64-02 Computer Equipment<$5,000 6,000 No impact on operating budget 4 - - - - - 6410 001-8054-541.64-10 Equipment>$5,000 28,000 No impact on operating budget 5 - - - - - Arts&Cultural Center-8070-575 6402 001-8070-575.64-02 Computer Equipment<$5,000 6,000 No impact on operating budget 4 - - - - - 6410 001-8070-575.64-10 Equipment>$5,000 58,200 No impact on operating budget 5 - - - - - Non-Departmental-8090590 6999 001-8090-590.69-99 Capital Reserve 14,772,304 N/A N/A N/A N/A N/A WA N/A Total Capital $ 16,273,279 $ - $ - $ - $ - $ - TRANSPORTATION AND STREET MAINTENANCE FUND-120 Public Works/Transportation-5401-541 6305 120-5401-541.63-05 Road Resurfacing $ 501,000 No impact on operating budget 10 $ - $ - $ - $ - $ - 6307 120-5401-541.63-07 Street Lighting Improv. 400,000 No impact on operating budget 10 - - - - - 6308 120-5401-541.63-08 Citywide Bicycle Sharing 47,000 No impact on operating budget 10 - - - - - 6999 120-5401-541.69-99 Capital Reserve 1,547,125 N/A N/A N/A N/A N/A N/A N/A Total Capital $ 2,495,125 $ - $ - $ - $ - $ - CAPITAL PROJECTS FUND-392 Police-2001521 6999 392-2001-521.69-99 Capital Reserve $ 39,327 N/A N/A N/A N/A N/A N/A N/A Community Services-5001-572 6324 392-5001-572.63-24 Veterans Park Improvements 154,000 No impact on operating budget 10 - - - - - Total Capital no $ 193,327 $ - $ - $ - $ - $ - STORMWATER UTILITY FUND-410 Public Works/Transportation-5401-538 6306 410-5401-538.63-06 Drainage Improvements $ 95,000 No impact on operating budget 10 $ - $ - $ - $ - $ - 6999 410-5401-538.69-99 Capital Reserve 537,000 N/A N/A N/A N/A N/A N/A N/A Total Capital $ 632,000 $ - $ - $ - $ - $ - 3-16 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 • , GLOSSARY 4-1 Account appropriation is limited in amount to the A term used to identify an individual asset, time it may be expended. liability, expenditure control, revenue control, encumbrance control or fund Assessed Valuation balance. A valuation set upon real estate or other property by the County Property Accounting System Appraiser and the State as a basis for The total structure of records and levying ad valorem taxes. procedures which discover, record, classify, summarize and report Assets information on the financial position and Cash, receivables or capital assets listed results of operations of the City or any of within the balance sheet. its funds, fund types, balanced account groups or organizational components. Balance Sheet Basic financial statement that describes Accrual Basis of Accounting the basis of accounting used in its A method of accounting where revenues preparation and presentation of a are recorded when service is given and specified date in the City's assets, expenses are recognized when the liabilities and the remaining fund balance benefit is received. or fund equity. Actuary Balanced Budget A person that makes determinations of A budget in which current funds or required contributions to achieve future revenues equal planned expenditures. funding levels that addresses risk and time. Basis Point Equal to 1/100 of 1%. If interest rates rise Ad Valorem Taxes from 7.50% to 7.75%, the difference is Taxes levied on all real and certain referred to as an increase of 25 basis personal property, tangible and intangible, points. according to the property's assessed valuation. Bond A written promise, generally under seal, to Adopted Budget pay a specified sum of money, called the The proposed budget as initially formally face value, at a fixed time in the future, approved by the City Commission. called the date of maturity and carrying interest at a fixed rate, usually payable Amended Budget periodically. Note: The difference between a The adopted budget as formally adjusted note and a bond is that the latter usually runs for by the City Commission. a longer period of time and requires greater legal formality. Amortization Bond Covenants The reduction of debt through regular A legally enforceable promise made to the payments of principal and interest bondholders from the issuer, generally in sufficient to retire the debt instrument at a relation to the funding source utilized for predetermined date known as maturity. repayment. Appropriation An authorization granted by the City Bonded Debt Commission to make expenditures and to That portion of indebtedness represented incur obligations for specific purposes. An by outstanding bonds. 4-2 Budget Capital Outlays A financial operating plan that embodies Non-recurring expenditures of an an estimate of proposed expenditures for infrequent or unusual nature which may a given period (usually a single fiscal year) result in the acquisition/addition to the and the proposed means of financing City's fixed capital assets or infrastructure. them. Capital Projects Fund Budget Calendar A fund established to account for impact A schedule of key dates that the City fees and other revenues specifically utilizes to prepare, adopt and administer earmarked for capital projects restricted the budget. by City Ordinance or Commission Policy. Budget Message Carryover A general discussion of the proposed An existing fund balance that is projected budget as presented in writing by the City to be available for use in the City's annual Manager to the City Commission. budgeted expenditures. Budgetary Control Chart of Accounts The control or management of the City in The classification system used by the City accordance with the approved budget for to organize the accounting for various the purpose of keeping expenditures funds. within the limitations of available appropriations and available revenues. Commercial Paper Represents the level of control at which An unsecured promissory note that is expenditures may not exceed budget. issued for a specific amount, maturing on Any revisions that alter the total a specific day. Normally, the maximum expenditures of a department must be maturity is 270 days, but the most approved by the City Commission. common length is 30 days. Capital Budget Comprehensive Annual Financial A plan of proposed capital outlays and the Report (CAFR) means of financing them for the current This official annual report presents the fiscal period. status of the City's finances in a standardized format. The CAFR is Capital Construction Fund organized by fund and contains two (2) A fund established to account for bond basic types of information: a balance proceeds and expenditures associated sheet that compares assets with liabilities with the purchase of properties to be to be and fund balance and an operating utilized for public parks, cultural center statement that compares revenues and and the permanent Government Center expenditures. and Police Station. Contingency Capital Improvement Program (CIP) An appropriation of funds available to A plan for capital expenditures to be cover unforeseen events that occur during incurred each year over a five-year period the fiscal year. These funds, if not used, to meet capital needs arising from the lapse at year-end. Note: This is not the long-term work program or otherwise. It same as fund balance. sets forth each project or other contemplated expenditure in which the Current Assets Assets that one can reasonably expect to City is to have a part and specifies the full resources estimated to be available to convert into cash, sell or be consumed finance the projected expenditures. through operations within one (1) year. 4-3 Current Liabilities expenses, provision for debt service and Obligation whose liquidation is expected capital outlays. For cash basis accounts, to require the use of existing resources the term covers only actual disbursements classified as current assets or the creation for these purposes. Note: Encumbrances are of Other current liabilities. not considered expenditures. Debt Service Expenses The payment of principal and interest on Charges incurred, whether paid or unpaid, borrowed funds such as bonds. for operation, maintenance and interest and other charges which are presumed to Debt Service Fund benefit the current fiscal period. A fund established to finance and account for the accumulation of resources for and Fiscal Period the payment of, general long-term debt Any period at the end of which a principal and interest. Note: This fund is governmental unit determines its financial also referred to as a "Sinking Fund". condition and the results of its operations and closes its books. Note: it is usually a Debt Service Requirements year, though not necessarily a calendar year. The amounts of revenue which must be provided for a debt service fund so that all Fiscal Year (FY) principal and interest payments can be Any period of 12 consecutive months to made in full and on schedule. which the annual budget applies and at the end of which the City determines its Defeasance financial position and results of operations. A provision that voids a bond when the The City's fiscal year begins October 1St borrower puts cash in escrow via a and ends September 30t" refunding bond issuance sufficient to service the borrower's debt. When a Fixed Assets bond issue is defeased, the borrower sets Land, buildings, machinery, furniture, or aside cash to pay off the bonds, therefore other equipment that have a useful life of the outstanding debt and cash offset each more than one (1) year that cost more other on the balance sheet and are than $5,000. removed from the financial statements. Franchise Fee Depreciation Charges to service providers for The decrease in the value of physical exclusive/non-exclusive rights to operate assets due to their use and the passage within municipal boundaries. Examples of time. include electric, gas, sanitation and towing. Encumbrances Obligations in the form of purchase Full-Time Equivalent Position orders, contracts or salary commitments A part-time position converted to the which are chargeable to an appropriation decimal equivalent of a full-time position and for which a part of the appropriation is based on 2,080 hours/year. reserved. They cease to be encumbrances when paid or when the Fund actual liability is set up. An independent fiscal and accounting entity with a self-balancing set of Expenditures accounts recording cash and/or other For accrual basis accounts, this term resources, together with all related designates total charges incurred, liabilities, obligations, reserves and whether paid or unpaid, including equities which are segregated for the 4-4 Fund Accounts formal action of the City Commission that All accounts necessary to set forth the can, by adoption of an ordinance prior to financial operations and financial the end of the fiscal year, commit fund condition of a fund. balance. Once adopted, the limitation imposed by the ordinance remains in Fund Balance place until a similar action is taken (the The excess of a fund's assets over its adoption of another ordinance) to remove or liabilities and reserves. The City follows revise the limitation. Resources GASB Statement No. 54, Fund Balance accumulated pursuant to stabilization Reporting and Governmental Fund Type arrangements are reported in this Definitions which requires that category. governmental fund financial statements present fund balances based on Assigned: This classification classifications that comprise a hierarchy includes amounts that are constrained by that is based primarily on the extent to the City's intent to be used for a specific which the City is bound to honor purpose but are neither restricted nor constraints on the specific purposes for committed. The City Commission has by which amounts in the respective resolution authorized the City Manager to governmental funds can be spent. assign fund balance. The City Commission may also assign fund The classifications used in the balance as it does when appropriating governmental fund financial statements fund balance to cover a gap between are as follows: estimated revenue and appropriations in Nonspendable: This classification the subsequent year's budget. Unlike includes amounts that cannot be spent commitments, assignments generally can because they are either (a) not in only exist temporarily. In other words, an spendable form or (b) are legally or additional action does not normally have contractually required to be maintained to be taken for the removal of an intact. "Not in spendable form" includes assignment. Conversely, as discussed items that are not expected to be above, an additional action is essential to converted to cash (such as inventories and either remove or revise a commitment. prepaid amounts) and items such as long- term amount of loans and notes Unassigned: This classification receivable, as well as property acquired includes the residual fund balance for the for resale. The corpus (or principal) of a General Fund. This classification permanent fund is an example of an represents fund balance that has not been amount that is legally or contractually assigned to other funds and that has not required to be maintained intact. been restricted, committed, or assigned to specific purposes within the General Restricted: This classification Fund. Unassigned fund balance may also includes amounts for which constraints include negative balances for any have been placed on the use of the governmental fund if expenditures exceed resources either (a) externally imposed by amounts restricted, committed or creditors (such as through a debt covenant), assigned for those specific purposes. grantors, contributors, or laws or regulations of other governments, or (b) General Fund imposed by law through constitutional The fund that is available for any legal provisions or enabling legislation. authorized purpose and which is therefore used to account for all revenues and all Committed: This classification activities except those required to be includes amounts that can be used only accounted for in another fund. Note: The for the specific purposes determined by a 4-5 General Fund is used to finance the City's Inventory ordinary operations. A detailed list showing quantities, descriptions, property values, units of Goal measure and unit prices. Note: The term is A statement of broad direction, purpose or often confined to consumable supplies but may intent based on the needs of the also cover fixed assets. community. A goal is general and timeless; that is, it is not concerned with a Liabilities specific achievement in a given period. Debts or obligations owed by one (1) entity to another entity payable in money, Grant goods or services. A contribution by one (1) governmental unit to another. The contribution is Mill usually made to aid in the support of a A taxation unit equal to $1 of tax specified function (e.g., education), but is obligation for every $1,000 of assessed sometimes also made for general property value. purposes. Millage Income The total tax obligation per $1,000 of This term is used in accounting for assessed property value. governmental enterprises and represents the excess of the revenues earned over Mission Statement the expenses incurred in carrying on The statement that identifies the particular particular phases of an enterprise's purpose and function of a department. activities. As indicated elsewhere, the excess of the total revenues over the total Net Position expenses of the utility for a particular Excess of the City's assets and deferred accounting period is called "net income". outflows over its liabilities. Infrastructure Non-Departmental Public domain fixed assets including Activities, revenues and expenditures that roads, bridges, curbs, gutters, sidewalks, are not assigned to a department. drainage systems, lighting systems and other items that have value only to the Objective City. Something to be accomplished in specific, well-defined and measurable terms and Interest Income that is achievable within a specific time Revenue generated through the frame. investment of fund balances. Operating Budget Interfund Transfers A budget for general revenues and Administrative fees charged to other City expenditures such as salaries, utilities and funds for the provision of administration supplies. and other City services. Ordinance Intergovernmental Revenue A formal legislative enactment by the Revenue received from or through the governing board of a municipality. Federal, State or County government, including State Revenue Sharing, pay-as-You-Go Financing Alcoholic Beverage Tax, Sales Tax and A method of paying for capital projects Gasoline Taxes. that relies on current tax and grant revenues rather than on debt. 4-6 Performance Budget Revenues A budget wherein expenditures are based Increases in governmental fund type net primarily upon measurable performance current assets from other than of activities and work programs. expenditure refunds and residual equity transfers. Performance Workload Indicators Data collected to determine how effective Rolled-Back Rate and/or efficient a program is in achieving The operating millage rate required to its objectives. raise the same ad valorem tax revenues as were levied in a prior year, exclusive of Police Education Fund new construction, additions to structures, A special revenue fund used to account deletions and property added (e.g., for revenues pursuant to Florida Statute annexations). 943.25 which allows municipalities to collect two dollars ($2.00) from each Sales Tax traffic citation for the purpose of criminal Tax imposed on the purchase of goods justice education and training for police and services. officers. Special Revenue Fund Police Offduty Services Fund A fund used to account for the proceeds A special revenue fund used to account of specific revenue sources that are for revenues and expenditures associated legally restricted to expenditure for with services provided by off duty police specified purposes. officers in private customer details to the various businesses and condominium Stormwater Utility Fund associations. This fund is used to account for revenues and expenditures specifically earmarked Property Tax for the construction and maintenance of A tax levied on the assessed value of real the City's stormwater drainage system. and personal property. This tax is also known as ad valorem tax. Taxable Value The assessed value less homestead and Proprietary Fund other exemptions, if applicable. Enterprise and internal service funds that are similar to corporate funds, in that they Taxes are related to assets, liabilities, equities, Compulsory charges levied by a revenues, expenses and transfers government for the purpose of financing determined by business or quasi-business services performed for the common activities. Note: An example of this type of benefit. This term does not include fund is the Stormwater Utility Fund. specific charges made against particular persons or property for current or Reserves The City's current year budgeted funds Transportation and Street Maintenance that are not planned to be expended. Fund These reserves may "carryover" into the A special revenue fund to account for available fund balance of subsequent restricted revenues and expenditures years. which by Florida Statutes are designated for street maintenance and construction Resolution costs. A legislative act by the City with less legal formality than an ordinance. 4-7 Trust and Agency Funds accordance with Florida Statutes 365.172. These funds are used to account for The funds may be used to provide assets held by the City in a trustee emergency dispatch systems, training, capacity or as an agent for individuals, communication, maintenance and repairs private organizations, other governments and related capital outlay purchases. The and/or other funds. fund offsets a portion of the emergency 911 operations Truth in Millage (TRIM) The Florida Truth in Millage Act ("TRIM") serves to formalize the property tax levying process by requiring a specific THE REST OF THIS PAGE HAS method of tax rate calculation form of INTENTIONALLY BEEN LEFT BLANK 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 4-8 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2017/18 • , APPENDICES 5-1 w L L L L N N L L L L L > O N L cu cu cu cu cu cu cu 0 � C Q 1 1 1 1 Q 0 U r— Lo r T 0) N Ln Ln Ln Ln co co E2 m o m a� 01 U N C o a o _ o LO CL 79 N T T N N N p 7 m o o > cOn t Cm n N o o w o 00 N O � C N O N 0 L 0 m O a) +O+ ++ A O CD CDCD a) N O 7 7 0 co U C O m LL > fn U a) a) m N O (6 m 0 N N O O (n Ul N O m N C9 m Q Q O O_ O ME O O C IL Q C V! O � � -0-0 O � � � � � m � Lo O_ O C U a O o 0 0 0 0 0 0 0 0 0 o m ° ° 5 O O O O O O Ln Ln Ln Ln Lo c Ln T m -O u! 'O H Q O Ln 00 T N Ln N CO N N N o T w � > n C U O_ U E m a_ w Q > o o u, a O N _ Io CL o m U �. E o s° X v! Ur cu N ° > 2 o n n z ++ cB Q +� to i cn ° F ° >. '° (\J L3 T d m -O ° a� xx LU CL aE U) a Q T o Q U 0 6 co w o 'O 'O W Lo a cu O Q Q U T r O U Q ♦CI U o n (6 �_ Q Z cvc ��( Z LL ip U i CN � ° D G } N m t J a) S NO ° T L Q ai o `o o t C: N > o o N —Cucn cn n CD X 9�1 CU N m C C o o — N uNi a°i w 6 t "' Q O O n m p C N fB m m m m c�i in o o m aNi rocn =3O U C X o o p s o A ai U U O D U O cv w c m CL °� w m m > o 3 _C cu ~ ° m m n n ° 2 p N Q U LL N •� cn g�1 C� ; .� o g�1 'a) Q rn Q NN C 0 X i Z N ° w p C NC U N U Q �J C L U N V J N O C cB rn m Q ° — ° o n O cn C m O > =) a) U Q U O U N cn m a°i m m n (3 N N N N C N N o w o n w i n 0 c N N m w t p o > N E N LL � o m o Q � •L O a) O_ a) a) U (6 LO C O fB N cu ") N o cn cn to 'LN a O ~ n U U 20' LO 7 Q 0 w C N -Cu C i •fB Z C � ° m n - `m `O o o .� y m cu o L c� � _ __ Qm wcu 0 E2 U o =_ w y a) (Da) 7 C cn cE 21 (ID C LL C 2 U U Q N 2 N M 4 .�.. 0 ? b ? m L C M�MunI= 1 r■ r ilk . /ice r ■. r +i � + y"