Ordinance No. 2017-10 Adopting Budget (City of Aventura) for FY 20172018 - September 13, 2017 ORDINANCE NO. 2017-10
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. 2017-10
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 01.5
City of Aventura Ordinance No. 2017-10
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. 2017-10
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 Dr. Marks, who moved
its adoption on second reading. This motion was seconded by Commissioner Narotsky,
and upon being put to a vote, the vote was as follows:
Commissioner Denise Landman Absent
Commissioner Dr. Linda Marks Yes
Commissioner Gladys Mezrahi Yes
Commissioner Marc Narotsky Yes
Commissioner Robert Shelley Absent
Vice Mayor Howard Weinberg Yes
Mayor Enid Weisman Yes
Page 4 of 5
City of Aventura Ordinance No. 2017-10
PASSED on first reading this 5th day of September, 2017.
PASSED AND ADOPTED on second reading this 13th day of September, 2017.
4,
i--ENl i�nEISMAN, MAYOR
F1.
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ATTEST:
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ELLISA L. HORVAT , C
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
at_ i /edi , ,,//7
CITY ATTORNEY
Page 5 of 5
City of Aventura
. -...Operating
Capi
tal Budget
FISCAL YEAR 2017/2018
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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
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2-13
3149000 Unified Communications Tax — Effective October 1, 2001, the Unified
Communications Tax replaced municipal utility taxes and franchise fees on all
telecommunication, cable and other communication services. The projection is based on
anticipated actual collections for the past fiscal year.
Unified Communications Tax
$3,000,000
$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
$-
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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
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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
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2-32
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2017/18
:•moi
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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
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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
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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
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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
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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
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2017/18
:•moi
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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
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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.
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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.
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2017/18
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CITY OF AVENTURA
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ARTS & CULTURAL CENTER
DEPARTMENT
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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
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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
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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.
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2017/18
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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
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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
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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
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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.
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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
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2017/18
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2017/18
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POLICE EDUCATION FUND
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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
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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.
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2017/18
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2017/18
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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
•
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2-110
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2017/18
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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
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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
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