The URL can be used to link to this page

Ordinance No. 2018-18 Adopting Budget (City of Aventura) for FY 2018-2019 - September 12, 2018 ORDINANCE NO. 2018-18 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 19, 2018, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 2018/2019 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 2018/2019 Operating and Capital Improvement Program Budget, reviewed and approved by the City Commission on July 19, 2018, 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 2018/2019 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. 2018-18 Section 3. Budgetary Control. The 2018/2019 Operating and Capital Outlay Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to each department for operating and capital expenses may not be increased or decreased without specific authorization by a duly- enacted Resolution affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. Section 4. Personnel Authorization. The "Personnel Allocation Summary" included within each department budget enumerates all authorized budgeted positions for appointment by the City Manager. All personnel filling said authorized positions shall be paid pursuant to the City's Budget, Personnel Policies and/or collective bargaining agreements. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said monies, but said monies shall only be disbursed and applied toward the purposes for which the said funds were received. To ensure the integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and where appropriate, placed into separate and individual trust and/or escrow accounts from which any money drawn may Page 2 of 5 r City of Aventura Ordinance No. 2018-18 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 2018/2019 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, 2018 shall lapse at that time; and, 2. All outstanding encumbrances for Capital Expenditures as of September 30, 2018 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 2017/2018 available balances and be simultaneously re- appropriated for capital expenditures, as previously approved in the 2017/2018 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 2018/2019 Budget, is $14,772,304 (effective September 30, 2018). 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 3of5 City of Aventura Ordinance No. 2018-18 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 Shelley, 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 Marc Narotsky Yes Commissioner Robert Shelley Yes Commissioner Howard Weinberg Yes Vice Mayor Gladys Mezrahi Yes Mayor Enid Weisman Yes The foregoing Ordinance was offered by Commissioner Shelley, who moved its adoption on second reading. This motion was seconded by Vice Mayor Mezrahi, and upon being put to a vote, the vote was as follows: Commissioner Denise Landman Yes Commissioner Dr. Linda Marks Yes Commissioner Marc Narotsky Yes Commissioner Robert Shelley Yes Commissioner Howard Weinberg Yes Vice Mayor Gladys Mezrahi Yes Mayor Enid Weisman Yes PASSED on first reading this 4th day of September, 2018. PASSED AND ADOPTED on second reading this 12th day of September, 2018. Page 4 of 5 City of Aventura Ordinance No. 2018-18 r �k ENID W MAN, MAYOR LI ` �F 11Z 0 �`rY o/ GzcC ATTEST: ELLISA L. HORV H, MC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: *v_\ fejli CITY ATTORNEY Page 5 of 5 City of Aventura 0 p- er- atingand C * tal Bud api get FISCAL YEAR 2018/2019 JJ f. �5 • 5 AVA-,j WO / T ��•• 4 1 C UI6,4- CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 �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 INTERIM CITY MANAGER Joanne Carr 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 2018/19 TABLE OF CONTENTS City Manager's Budget Message ...................................................................................................i-xvii Organization Chart/Our Mission Statement...................................................................................xviii Distinguished Budget Presentation Award ........................................................................................xix INTRODUCTION..............................................................................................................................1-1 CommunityProfile...................................................................................................................... 1-2 Budget Procedures and Process ............................................................................................... 1-4 FinancialPolices........................................................................................................................ 1-7 Cash Management/Investment Policies..................................................................................... 1-8 FundBalance Policies................................................................................................................ 1-9 Financing Programs and Debt Administration.......................................................................... 1-11 RiskManagement.................................................................................................................... 1-13 Demographics and Miscellaneous Statistics............................................................................ 1-14 Budget Preparation Calendar................................................................................................... 1-15 Assessed Value Information .................................................................................................... 1-16 TaxRate Comparison .............................................................................................................. 1-17 Where Do Your Tax Dollars Go?.............................................................................................. 1-18 Comparative Personnel Allocation Summary........................................................................... 1-19 Privatized/Contracted City Services......................................................................................... 1-19 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 CityClerk'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 ....................................................................................2-81 Non-Departmental..............................................................................................................2-87 CapitalOutlay ....................................................................................................................2-91 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 TABLE OF CONTENTS —CONTINUED POLICE EDUCATION FUND.........................................................................................................2-99 TRANSPORTATION AND STREET MAINTENANCE FUND......................................................2-103 911 FUND....................................................................................................................................2-109 DEBT SERVICE FUNDS .............................................................................................................2-113 CAPITAL PROJECTS FUND ......................................................................................................2-135 AVENTURA CHARTER HIGH SCHOOL CONSTRUCTION FUND............................................2-139 STORMWATER UTILITY FUND..................................................................................................2-143 POLICE OFFDUTY SERVICES FUND........................................................................................2-147 SUMMARY OF CAPITAL IMPROVEMENT PROGRAM.................................................................3-1 2018/19-2022/23 Five-Year Highlights.......................................................................................3-2 Purpose of the Capital Improvement Program...........................................................................3-4 LegalAuthority...........................................................................................................................3-4 Development of the Capital Improvement Program ...................................................................3-5 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 by Year........................................................................................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 Impact of Capital Projects on Operating Budget ......................................................................3-10 Proposed Beautification and Park Facility Improvement Projects............................................3-11 Proposed Transportation Improvement Projects......................................................................3-12 Proposed Drainage Improvement Projects ..............................................................................3-13 Proposed Public Building and Facility Improvement Projects ..................................................3-14 Proposed Information Technology Improvement Projects........................................................3-15 Proposed Capital Equipment Purchase and Replacement Projects ........................................3-16 Impact of Capital Projects on Operating Budget Schedule ......................................................3-18 APPENDICES APPENDIX A— GLOSSARY...........................................................................................................A-1 APPENDIX B—AUTHORIZED INVESTMENTS SUMMARY TABLE.............................................B-1 City of Aventura Government Center 19200 West Country Club Drive Aventura, Florida 33180 Office of the City Manager August 24, 2018 The Honorable Mayor and City Commission City of Aventura Aventura, Florida 33180 RE: FY 2018/19 Budget Message Addendum Members of the City Commission: On July 10, 2018 the City Manager's Proposed Operating and Capital Budget for all funds for the fiscal year beginning October 1, 2018 was presented to the City Commission. At the budget review meeting on July 19, 2018, the City Commission reviewed, discussed and approved the Proposed Budget as presented. The 2018/19 fiscal year budget is attached. Please note that as a result of the 2017/18 Mid-Year Budget Amendment (adopted on 1s` Reading — July 19, 2018, scheduled for 2nd Reading — September 4, 2018), the "APPROVED BUDGET 2017/18" Column has been restated where applicable, in order to provide a more accurate and comparative presentation between the 2017/18 and 2018/19 Budgets. The following pages contain the restated summary schedules, along with a reference to the page number where its original counterpart can be found in this document so that the impact of the mid-year budget amendment can readily be seen. No changes have been made from the original "CITY MANAGER PROPOSAL 2018/19" columns as presented in the Proposed Budget. i The following chart shows a comparison of each department's budget for the past two (2) years. The total budget amount is 17.8% or $12,859,334 less than the previous year. This is primarily the result of the completion of major capital outlay projects, the budgetary impacts of Hurricane Irma and the inclusion of the funding for the Aventura Charter High School Construction Fund in the prior year. ALL FUNDS DEPARTMENTAL BUDGET COMPARISON INCREASE DEPARTMENT 2017/18 2018/19 (DECREASE) % Change City Commission $ 146,150 $ 147,644 $ 1,494 1.0% Office of the City Manager 746,865 661,547 (85,318) -11.4% Legal 305,000 305,000 - 0.0% City Clerk's Office 307,197 344,183 36,986 12.0% Finance 1,059,843 1,077,476 17,633 1.7% Information Technology 1,122,810 1,163,720 40,910 3.6% Police 19,946,275 20,735,086 788,811 4.0% Community Development 2,578,041 2,591,696 13,655 0.5% Community Services 2,410,796 2,480,960 70,164 2.9% Public Works/Transportation 5,229,116 5,550,349 321,233 6.1% Arts &Cultural Center 809,899 825,440 15,541 1.9% Non-Departmental 2,853,900 1,503,500 (1,350,400) -47.3% Subtotal 37,515,892 37,386,601 (129,291) -0.3% Capital Outlay 21,395,621 2,931,925 (18,463,696) -86.3% CIP Reserve 4,440,790 16,329,214 11,888,424 267.7% Transfer to Funds 6,432,000 - (6,432,000) -100.0% Debt Service 2,681,805 2,959,034 277,229 10.3% Total $ 72,466,108 $ 59,606,774 $ (12,859,334) -17.8% The original ALL FUNDS DEPARTMENTAL BUDGET COMPARISON can be found on page A of this document. ii Expenditures The estimated FY 2018/19 General Fund expenditures contained within this budget total $53,597,668 and are balanced with the projected revenues. Total expenditures are $1,922,304 or 3.5% less than the FY 2017/18 amount primarily due to the budgetary impacts of Hurricane Irma and the partial funding of Aventura Charter High School Construction Fund in the prior year. The operating expenditures have decreased by $369,586 or 1.1% as compared to the prior year. GENERAL FUND EXPENDITURE CATEGORY SUMMARY INCREASE CATEGORY 2017/18 2018/19 (DECREASE) %Change Personal Services $ 22,752,392 $ 23,356,240 $ 603,848 2.7% Contractual Services 5,584,024 5,615,215 31,191 0.6% Other Charges/Svcs 4,444,255 4,685,780 241,525 5.4% Commodities 537,400 585,650 48,250 9.0% Other Operating Expenses 1,498,485 204,085 (1,294,400) -86.4% Subtotal 34,816,556 34,446,970 (369,586) -1.1% Capital Outlay 12,114,681 16,393,529 4,278,848 35.3% Transfer to Funds 8,588,735 2,757,169 (5,831,566) -67.9% Total $ 55,519,972 $ 53,597,668 $ (1,922,304) -3.5% GENERAL FUND SUMMARY OF EXPENDITURES BY DEPARTMENT INCREASE CATEGORY 2017/18 2018/19 (DECREASE) %Change GENERAL GOVERNMENT City Commission $ 146,150 $ 147,644 $ 1,494 1.0% Office of the City Manager 746,865 661,547 (85,318) -11.4% Legal 305,000 305,000 - 0.0% City Clerk's Office 307,197 344,183 36,986 12.0% Finance 1,059,843 1,077,476 17,633 1.7% Information Technology 1,122,810 1,163,720 40,910 3.6% Total General Gov't 3,687,865 3,699,570 11,705 0.3% PUBLIC SAFETY Police 19,442,439 20,183,170 740,731 3.8% Community Development 2,578,041 2,591,696 13,655 0.5% Total Public Safety 22,020,480 22,774,866 754,386 3.4% COMMUNITY SERVICES Community Services 2,410,796 2,480,960 70,164 2.9% Public Works/Transportation 3,033,616 3,162,634 129,018 4.3% Arts & Cultural Center 809,899 825,440 15,541 1.9% Total Community Svcs. 6,254,311 6,469,034 214,723 3.4% OTHER NON-DEPARTMENTAL Non-Departmental 2,853,900 1,503,500 (1,350,400) -47.3% Capital Outlay 12,114,681 16,393,529 4,278,848 35.3% Transfer to Funds 8,588,735 2,757,169 (5,831,566) -67.9% Total Other Non-Dept. 23,557,316 20,654,198 (2,903,118) -12.3% TOTAL $ 55,519,972 $ 53,597,668 $ (1,922,304) -3.5% III The original GENERAL FUND EXPENDITURE CATEGORY SUMMARY and GENERAL FUND SUMMARY OF EXPENDITURES BY DEPARTMENT can be found on pages xiii and xv, respectively of this document. Respectfully submitted, j-1-&W Joanne Carr Interim City Manager iv City of Aventura Government Center 19200 West Country Club Drive Aventura, Florida 33180 Office of the City Manager July 10, 2018 The Honorable Mayor and City Commission City of Aventura Aventura, Florida 33180 RE: FY 2018/19 Budget Message Members of the City Commission: In accordance with Article IV, Section 4.05 of the Charter of the City of Aventura (the "City"), I hereby submit the proposed Operating and Capital Budget for all funds for the fiscal year beginning October 1, 2018, 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. The preparation of the budget document marks a continued commitment to a planned and professional process of developing a budget that will address the City's current and future issues. It also demonstrates the City's commitment to providing adequate service levels and the necessary justification to support all expenditure requests. V FY 2018/19 Budget Priorities/Goals and Action Plans The budget addresses the following priorities and goals that the City Commission has either adopted or supported through policy or initiatives: Enhance the safety and security of our residents, schools and businesses: • Continue community outreach initiatives to engage the community in joint problem solving and crime prevention techniques. • Add one (1) new School Resource Officer for the new Aventura High School to be opened in August 2019. • 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 operating and capital construction costs. Maintain efficient and responsive government which embraces the highest standards of service and financial stability: • For the 23rd 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 $2,931,925. • 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 to fund the free Aventura Express Shuttle Bus system that serves almost 26,000 riders a month and extend service to new developments. • Continue to implement recommendations included in the Unfiled Master Plan for Pedestrian and Bicycle Connectivity. • Maintain the Aventura BCycle bike share program. • Continue to collaborate with state, county and local officials to address possible solutions to traffic issues. Community Engagement, Parks, Programs and Special Events: • Expand part-time seasonal Park Attendant hours in order to provide adequate coverage in the peak season and accommodate increased attendance at our park facilities. vi • Continues the new afterschool program at the Community Recreation Center for Aventura students that attend Aventura Waterways K-8. • 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 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. Significant Factors The Miami-Dade County Property Appraiser has advised that the City experienced a 2.6% increase in property values over the prior year. This lower than anticipated increase was due to a flat condominium market currently experienced in the County which was offset by new construction in the amount of $227 million. In light of lower than anticipated property assessments, the growth of operating expenditures for 2018/19 and new personnel were dialed back to better position the City finances going forward. The budget does not include any significant expansion or additional areas of service except for the start-up costs associated with the Aventura Charter High School. Once again, 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 23rd year in a row. Due to the uncertainly associated with the property values, it is imperative that the City continue to follow the policy that unless it is included in the budget or it is self-supporting, new programs or projects should not be considered during the year. We need to continue to remain prudent and conservative in our financial management of the City. vii The financial plan to fund the construction and start-up costs of the Aventura Charter High School project will reduce the City's General Fund balance by $10.6 million over the next two (2) years. Unless it is needed in the case of an emergency or to fund an unanticipated economic event every effort should be made to avoid reducing the General Fund reserves further. Going forward, developments currently under construction will increase the City's tax base and the implementation of the new FPL Franchise Agreement in 2020 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 budget process produced a total budget of $59,606,774 or 21.4% less than the previous year. This is a result of the completion of major capital outlay projects in the prior year and including the funding for the Aventura Charter High School in the prior year. Capital Outlay expenditures are budgeted at $2,931,925 and decreased by $17,386,459 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 for all funds increased by $1,255,709 or 3.5% as compared to the previous year. General Fund operating cost increases were limited to 3%. The budget maintains our current level for all City services except the following areas: • Added one (1) new Police Officer position to serve as a School Resource Officer for the new Aventura Charter High School to enhance safety and security. • The number of part-time seasonal Park Attendant hours was increased at a cost of $24,000 to provide adequate coverage in the peak season and accommodate increased attendance at our park facilities. • Added four (4) more weekends to the splash pad season. • A new "sci-tech camp" is a program for residents to explore the interconnections between science, technology, engineering and mathematics (STEM) while challenging their creativity and problem-solving skills. The cost will be offset by fees charged for this service. • The employee health insurance costs rose by 5%, which had a $134,000 impact on the budget. viii Summary of All Budgetary Funds The total proposed budget for FY 2018/19, including all funds, capital outlay and debt service, is $59,606,774. This is $16,234,536 or 21.4% less as compared to the prior year. Operating expenditures total $37,386,601, while Capital Outlay expenditures total $19,261,139 and Debt Service expenditures total $2,959,034. Fund Summary by Amount PROPOSED %of FUND AMOUNT BUDGET General Fund $ 53,597,668 85.9% Police Education Fund 11,116 0.0% Transportation & Street Maint. Fund 3,828,625 6.1% 911 Fund 90,800 0.2% Debt Service Funds 2,959,034 4.7% Capital Projects Fund 134,700 0.2% Stormwater Utility Fund 1,292,000 2.1% Police Offduty Services Fund 450,000 0.7% Fund Summary by Percentage 0.2% 0.2%l r0.7% 0.0% 6.1% 4.7% ■General Fund ■Police Education Fund Transport.&Street Maint.Fund ■911 Fund Debt Service Funds Capital Projects Fund Police OffdutyServices Fund Ix Expenditures by category are as follows: Expenditure Category Summary by Amount PROPOSED %of CATEGORY AMOUNT BUDGET Personal Services $ 23,806,240 39.9% Contractual Services 7,997,180 13.4% Other Charges/Svcs 4,770,580 8.0% Commodities 585,650 1.0% Other Operating Expenses 226,951 0.4% Capital Outlay 19,261,139 32.3% Debt Service 2,959,034 5.0% Total $ 59,606,774 100.0% Category Summary by Percentage 5.0% 39.9% 32.3% 8.0% 0.4% 1.0% ■Personal Services ■Contractual Services ■Other Charges/Svcs ■Commodities Other Operating Exp. Capital Outlay ■ Debt Service X The following chart shows a comparison of each department's budget for the past two (2) years. The total budget amount is 21.4% or $16,234,536 less than the previous year. This is a result of the completion of major capital outlay projects in the prior year and including the funding for the Aventura Charter High School in the prior year. Departmental Budget Comparison INCREASE DEPARTMENT 2017/18 2018/19 (DECREASE) % Change City Commission $ 146,150 $ 147,644 $ 1,494 1.0% Office of the City Manager 746,865 661,547 (85,318) -11.4% Legal 305,000 305,000 - 0.0% City Clerk's Office 307,197 344,183 36,986 12.0% Finance 1,059,843 1,077,476 17,633 1.7% Information Technology 1,122,810 1,163,720 40,910 3.6% Police 19,946,275 20,735,086 788,811 4.0% Community Development 2,578,041 2,591,696 13,655 0.5% Community Services 2,410,796 2,480,960 70,164 2.9% Public Works/Transportation 5,229,116 5,550,349 321,233 6.1% Arts &Cultural Center 809,899 825,440 15,541 1.9% Non-Departmental 1,468,900 1,503,500 34,600 2.4% Subtotal 36,130,892 37,386,601 1,255,709 3.5% Capital Outlay 20,318,384 2,931,925 (17,386,459) -85.6% CIP Reserve 16,940,708 16,329,214 (611,494) -3.6% Debt Service 2,451,326 2,959,034 507,708 20.7% Total $ 75,841,310 $ 59,606,774 $ (16,234,536) -21.4% 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 FY 2018/19 General Fund Budget, including inter-fund transfers, are anticipated to be $53,597,668. This is an increase of $193,175 or 0.4% more as compared to last year. Locally Levied Taxes — The City's assessed value as reported by the County Property Appraiser is $10,365,840,176. This amount is 2.64% or $266,842,313 higher than last year. The ad valorem millage levy for fiscal year 2018/19 is recommended to be 1.7261, which is the same rate adopted last year. This will generate $16,997,856 compared to last year's amount of $16,560,288. This represents the 23rd year without an increase. The budget includes $4,850,000 from electric utility taxes and anticipated utility taxes for water and gas and the unified communications tax make up the remainder of this category and are based on historical data and the number of residential and commercial establishments located in the City. Licenses and Permits — The amount for this revenue category is projected to be $275,000 less than the prior year based on lower than anticipated amounts for franchise fees which were partially offset by increases in Certificates of Occupancy and Franchise Fees for Sanitation. The budget includes $1,425,000 from FPL franchise fees based on the Interlocal Agreement with the County and $2,250,000 for building permits. Xi Intergovernmental Revenues — Total revenues for this category are projected to increase by $147,350 as compared to the amount budgeted for the prior year due to anticipated higher Sales Tax and State Revenue Sharing. Charges For Services— Revenues relating to charges for services are anticipated to be $41,315 less than the prior year's budget. The majority of the decrease is attributed to lower than anticipated revenues from the Summer Recreation Program. Fines and Forfeitures — Total revenues projected for FY 2018/19 is $1,427,500. Revenues from county court fines and intersection safety camera program are included in this category. Miscellaneous Revenues — Projected revenues are anticipated to be $280,000. This is a decrease 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 $14,835,536. Revenues by Source Locally Levied Taxes 17.0 Ad Valorem Taxes` \ 31.9% Licenses&Permits 8.3% Intergovernmental Revenues 7.2% Charges For Services 4.8% Fines&Forfeitures Fund Balance 2.7% Transfers 27.7% 0.0% Misc.Revenues 0.5% XII Expenditures The estimated FY 2018/19 General Fund expenditures contained within this budget total $53,597,668 and are balanced with the projected revenues. Total expenditures are $193,175 or 0.4% more than the FY 2017/18 amount. The operating expenditures have increased by $1,015,414 or 3.0% as compared to the prior year. Expenditure Category Summary INCREASE CATEGORY 2017/18 2018/19 (DECREASE) %Change Personal Services $ 22,752,392 $ 23,356,240 $ 603,848 2.7% Contractual Services 5,584,024 5,615,215 31,191 0.6% Other Charges/Svcs 4,349,255 4,685,780 336,525 7.7% Commodities 537,400 585,650 48,250 9.0% Other Operating Expenses 208,485 204,085 (4,400) -2.1% Subtotal 33,431,556 34,446,970 1,015,414 3.0% Capital Outlay 17,814,681 16,393,529 (1,421,152) -8.0% Transfer to Funds 2,158,256 2,757,169 598,913 27.8% Total $ 53,404,493 $ 53,597,668 $ 193,175 0.4% Personal Services Personal Services increased by $603,848 or 2.7% compared to the prior year. The increase includes a 5% or $134,000 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 for those employees who have not reached the maximum of their salary range. 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 FY 2018/19 the CBA calls for a 3% cost of living increase for all Police Officers and Sergeants. The total number of full-time employees is 183 compared to 182 in FY 2017/18. The total number of part-time employees is 16. However, the number of part-time seasonal Park Attendant hours was increased at a cost of $24,000 to provide adequate coverage in the peak season and accommodate increased attendance at our park facilities. Other personnel changes contained in the budget are as follows: • Police Department — Added one (1) new Police Officer position to serve as a School Resource Officer for the new Aventura Charter High School to enhance safety and security. 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 xiii Comparative Personnel Allocation Summary 2 -Year Presentation 2017/18 2018/19 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 129.0 130.0 Community Development 9.0 9.0 Community Services 24.0 24.0 Public Works/Transportation 7.0 7.0 Arts &Cultural Center* - - Charter School ** 4.0 4.0 Total 198.0 199.0 * 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 $5,615,215 or 10.5% of the General Fund budget. This is $31,191, more than the prior year. This can be attributed to maintenance cost increases. Expenditures for other charges and services are budgeted at $4,685,780, which represents 8.7% of the total budget. This is $336,525 more than the prior year and is due to increased costs associated with utilities, liability insurance and police software maintenance. Expenditures for commodities are budgeted at $585,650 which represents 1.1% of the total budget. Total costs associated with other operating expenses are budgeted at $204,085 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 2018-2023 represent a long-term plan to address infrastructure maintenance needs. A total of$1,621,225 has been budgeted in the General Fund for Capital Outlay projects along with a $14,772,304 reserve to fund future projects. Major General Fund capital outlay items are as follows: Computer Equipment $416,625 Police Vehicles $442,000 Equipment$429,750 HVAC Replacements $16,000 Park Improvements $188,000 Police Radio Equipment $32,000 Community Center Improvements $75,000 Beautification Projects $21,850 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 $2,757,169 which is an increase of $598,913 as compared to the prior year due to the addition of the 2018 Capital Bonds that were utilized to partially finance the construction and equipping of the Aventura Charter High School. The transfer also includes $100,000 each from the intersection safety camera program to the ACES Charter School Fund and Aventura Charter High School. xiv General Fund Summary of Expenditures by Department INCREASE CATEGORY 2017/18 2018/19 (DECREASE) %Change GENERAL GOVERNMENT City Commission $ 146,150 $ 147,644 $ 1,494 1.0% Office of the City Manager 746,865 661,547 (85,318) -11.4% Legal 305,000 305,000 - 0.0% City Clerk's Office 307,197 344,183 36,986 12.0% Finance 1,059,843 1,077,476 17,633 1.7% Information Technology 1,122,810 1,163,720 40,910 3.6% Total General Gott 3,687,865 3,699,570 11,705 0.37T PUBLIC SAFETY Police 19,442,439 20,183,170 740,731 3.8% Community De\.elopment 2,578,041 2,591,696 13,655 0.5% Total Police 22,020,480 22,774,866 754,386 3.4% COMMUNITY SERVICES Community Services 2,410,796 2,480,960 70,164 2.9% Public Works/Transportation 3,033,616 3,162,634 129,018 4.3% Arts&Cultural Center 809,899 825,440 15,541 1.9% Total Community Svcs. 6,254,311 6,469,034 214,723 3.4% OTHER NON-DEPARTMENTAL Non-Departmental 1,468,900 1,503,500 34,600 2.4% Capital Outlay 17,814,681 16,393,529 (1,421,152) -8.0% Transfer to Funds 2,158,256 2,757,169 598,913 27.8% Total Other Non-Dept. 21,441,837 20,654,198 (787,639) -3.7% TOTAL $ 53,404,493 $ 53,597,668 $ 193,175 0.4% Police Information Technology 37.7% Community 2.2% Finance Development 2.0% 4.8% City Clerk's Office 0.6% //-Community Services Legal / 4.6/ 0.6% / Office of the City 'r- Manager Public Works/Trans. 1.2% 5.9 City Commission 0.3% / Transfers- Arts&Cultural Center 5.1% 1.5% Non-Departmental Capital Outlay 2.8% 30.6% XV 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 $11,116 is anticipated in revenue for FY 2018/19. The amount budgeted for expenditures will be used for various state-approved training programs throughout the year. Transportation and Street Maintenance Fund This fund was established to account for restricted revenues and expenditures which by State Statute and County Transit System Surtax Ordinance are designated for transportation enhancements, street maintenance and construction costs. Revenues are projected to be $3,828,625 for FY 2018/19. The County Transit System Surtax is estimated to generate $1,450,000. The funds will be used to provide two (2) additional flashing Pedestrian Crossing Signs, Crosswalk Solar Lighting, continues the process of retrofitting street lights to LED, and funds road resurfacing projects (NE 187`h Street and NE 185`h Street). Operating expenditures for roadway, TVMS maintenance and the Citywide Bicycle Sharing operating costs are budgeted at $1,741,965. 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 FY 2018/19 are $90,800, down $4,200 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 $2,959,034 and is $507,708 more than the previous year. These funds were established to account for revenues transferred from the General Fund and the ACES Charter School 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 was issued in 1999 and was refinanced in 2010 and 2011. The proposed budget for FY 2018/19 is $1,195,972. 2000 Loan Debt Service Fund — Established for the construction of the Community Recreation Center and the acquisition of Waterways Park. The proposed budget for FY 2018/19 is $520,820. 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 proposed budget for FY 2018/19 is $353,135. The original debt was issued in 2002 and 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 FY 2018/19 is $394,083. The original debt was issued in 2002 and was refinanced in 2012. xvi 2018 Loan Debt Service Fund — Established for the partial construction and equipping of the Aventura Charter High School. The proposed budget for FY 2018/19 is $495,024. The debt was issued in 2018. 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 FY 2018/19 is $134,700. Carryover amounts from prior year Police Impact Fees resulting from recent development will be utilized for the replacement of Police Department equipment and is included at a cost of$134,700. Aventura Charter High School Construction Fund This fund was established to account for the funding sources and uses relate to the construction and equipping of the Aventura Charter High School. The FY 2017/18 budget has been amended in the amount of$15,532,000 to account for the project cost. 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. Total revenues are projected to be $1,292,000 for FY 2018/19 and will be utilized to support maintenance costs of $640,000. Capital improvements to the drainage system are budgeted in the amount of $275,000 and a reserve account to assist in funding future projects was established in the amount of $371,250. The City's Stormwater Utility Fee is $3.50/ERU but is currently under review by our consultants to determine if any adjustments are needed in order to sustain the fund's future operating and capital expenditures. 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 FY 2018/19 is anticipated to be $450,000. Summary I am pleased to submit the detailed budget contained herein for FY 2018/19. The preparation and formulation of this document could not have been accomplished without the assistance and dedicated efforts of all Department Directors, the Finance Director and CIVICS Consulting Services. 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 19, 2018 to review in detail the proposed budget document. Respectfully submitted, i4k) Joanne Carr Interim City Manager xvii CITY OF AVENTURA ORGANIZATION CHART 10 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. xviii GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRFSF'FED T4 City of Aventura Florida For the Fiscal: Year Bcginning October 1, 2017 P• �- f:xec:utive direct+}r 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, 2017. 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. xix CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 ^ i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK xx CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 :•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 a . 12 miles south of Fort Lauderdale young, vibrant, full-service municipality with a . 1 mile west of the Atlantic Ocean diverse demographic base and is recognized internationally as a premier location in which to Zip Codes: 33180, 33160 live, shop and play. Police Force: 91 Sworn Officers/39 Civilians Aventura is 3.2 square miles located on the Intracoastal Waterway in northeast Miami-Dade Major Economic Drivers: Retail and medical County and is conveniently located between Miami and Fort Lauderdale, just east of 1-95. Number of Businesses: 2,438 The northern boundary of the City is the Miami- Government Structure Dade/Broward County line, the western is the FEC The form of government used in the City of Railroad, the eastern is the Intracoastal waterway Aventura, pursuant to its Charter, is a Commission- and the southern boundary is NE 176`h Street. Manager form of government. Under this form of government the City Commission is the legislative ..- 41A, i'lentevlon r-areuiatrdale branch of the government and the City Manager is the executive branch of the government. The City [� rRrtt.Msl. Commission enacts Ordinances, the laws of the °""'i° I}5M1I3 City, adopts Resolutions authorizing actions on Cdop_r behalf of the City, reviews plans for development f epeeHu�gyr64d and establishes the policies by which the City is ,,arnra Hallandale governed. The City Manager is the Chief Executive Officer of the City, overseeing the day- -. P L ; r,rA City, to-day operations, administering the City's service providers, preparing long range plans and Yu6pth Miami implementing the policies established by the City f. Commission. ;Miami Sh.0—p t The City Commission hires the City Attorney, City AllClerk and City Manager who then hires all �;.;, subordinate employees. ihh'ICH7 StQ The City Commission is comprised of seven (7) Aventura is an upscale condo community with members, including the Mayor and six (6) some of South Florida's best-known large-scale Commissioners. condominium projects and apartment buildings. Restaurants, movie theaters and the Aventura Mall The Mayor is the ceremonial leader of the City, the are conveniently located nearby and downtown presiding officer at Commission Meetings and is a Fort Lauderdale and Miami are just 20 minutes voting member of the Commission, with his/her away. vote having no more or less weight than that of any other member of the Commission. While the leading political figure of the City, the Mayor does not bear the responsibility nor has the authority of directing the day-to-day municipal activities. The Mayor executes all Ordinances, Resolutions and issues Proclamations on behalf of the City, and represents the City to other public and private 1-2 entities. The position of Mayor is considered to be City of Excellence School in the fall of 2003 "part-time" and not an employee of the City. The which is adjacent to the Community Recreation Mayor is elected at large to a four-year term, and Center. The 84,000 square foot state-of-the- may reside in any area of the City. art school serves 1,020 Aventura schoolchildren from kindergarten to 8`h grade. City Commissioners each have the same authority • In 2010, the City's Arts & Cultural Center and ability to bring, discuss and vote on matters opened and has provided numerous before the Commission. The position of performing arts and cultural events for all age Commissioner is considered to be "part-time" and groups in the community. not an employee of the City. • On May 17, 2018, the City Commission approved an Agreement for Construction For election purposes, the City is divided by the Management Services with Kaufman Lynn William Lehman Causeway into two (2) areas. The Construction for the Aventura High School City Charter requires that two (2) Commissioners Construction Project. The scheduled start date reside in the northern area, and two (2) is June 14, 2018, with a substantial Commissioners reside in the southern area, and completion/temporary certificate of occupancy two (2) Commissioners and the Mayor shall be date of July 15, 2019. elected without regard to residence in any particular area. Privatized/Contracted City Services The City Commission is committed to providing The City has adopted a model of privatizing many quality municipal services at the lowest possible service areas of its operations over the years. This cost. The City's operating departments include the model has served us well by providing for a more City Commission, Office of the City Manager, cost effective service delivery system, as Legal, City Clerk's Office, Finance, Information compared to the traditional government structure. Technology, Police, Community Development, We are firm in our knowledge that we must Community Services, Public Work/Transportation, continue to remain prudent and conservative in our Arts & Cultural Center, Non-Departmental, Charter financial management of the City while at the same School and Charter High School. time maintain the high standard of providing services to the community. Always progressing... Since the City's incorporation, millions of dollars A list of the Privatized/Contracted City Services have been spent on infrastructure improvements can be found on the bottom of page 1-19. including streets, sidewalks, lighting, park development, beautification projects, drainage, Incorporation Accomplishments pedestrian and safety improvements. Some of ❖ Highly Visible Police Department, Low these improvements include: Crime Rate • A state-of-the-art Government Center provides ❖ Strong and Growing Economic Base a one-stop-shop for its residents and houses ❖ Lowest Tax Rate— No Increase for the all governmental operations, including Past 21 Budgets Commission Chambers, Police Station and ❖ New Parks and Recreational Opportunities administrative offices. for All Age Groups • A Community/Recreation Center situated on ❖ Citywide Shuttle Bus Service— Ridership 2.8 acres of land in a park like setting on the Continues to Expand waterfront. This 25,000 square foot facility ❖ Road and Safety Improvements—Traffic includes a gym, meeting rooms, computer lab, Lights, Sidewalks exercise and aerobic facilities. ❖ New Land Development Regulations— • The first municipal-run charter school in Miami- Control Over Zoning Dade County. In order to address the growing ❖ Citywide Beautification Program— Bus number of families with school age children, Shelters and Benches the City Commission chose to take an ❖ High Landscape and Roadway aggressive approach to meet its changing Maintenance Standards demographics. Doors opened to the Aventura 1-3 ❖ Reduced Costs to Citizens—City's Assumption of roads, landscaping and bus service ❖ "A" rated Charter School ❖ Community Recreation Center ❖ Government Center ❖ Arts & Cultural Center Long Term Goals & Objectives it ` L On November 7, 1995, the citizens of Aventura u overwhelmingly voted to approve the City's Charter r. and officially incorporate as Miami-Dade County's 28`h municipality. Incorporation afforded residents the opportunity to improve the quality of Budget Procedures and Process government services they receive and take control of the City's destiny. Since incorporation, a great Budget System deal of progress has been made to accomplish the The City of Aventura uses the Budgeting by goals of incorporation with the creation of our own Objectives Process in the formulation of its budget. police force, new and expanded parks and Departmental Budgets include a Recap page that recreation opportunities and citywide beautification contains the Department Description and projects. Aventura is governed by a commission- Personnel Allocation Summary and Organization manager form of government, combining the Chart. Each department also includes an political leadership of its elected officials with the Objectives page and a Budgetary Account executive experience of its City Manager. This Summary. The Objectives page presents a review structure is vastly different from that of other local of the department objectives and governments, emulating the private sector by performance/workload indicators. The Budgetary privatizing services and emphasizing customer Account Summary provides expenditure detail and service based on the following principles: a comparison of current and previous year's expenditures. The Budgetary Process is intended • Prompt response to citizen requests. to be very valuable in communicating with the • One-stop service for permits and business Commission and citizens of the City. licenses. • Commitment to public involvement. Budget Process • Utilization of"Electronic Government" to The City's fiscal year begins on October 1s` and provide service and information. ends on September 30`h of each year as mandated • Commitment to hiring only the most by Florida statutes. When the certified taxable real qualified and highly motivated employees. estate and tangible property values for the City is • Limiting the number of employees by received from the Miami-Dade County Property privatizing or contracting with the private Appraiser on July 1s` of each year, the City sector for many services. Manager then submits to the City Commission the • A professional, businesslike manner at all Proposed Operating and Capital tBudget for the times. coming year no later than July 10 of each fiscal An emphasis on quality not quantity. year. The preliminary millage rate is based on the • certified taxable value. The appropriations • A high quality of life for citizens, contained in the proposed recommendation shall businesses and visitors. not exceed the funds derived from taxation and • A safe and secure environment to live and other revenue sources. work. • Low taxes. The City's Budget process began in April with a • Establishing a small number of operating staff meeting between the City Manager and departments that work closely with the Department Directors to review budget philosophy community. and develop overall goals and objectives. The entire budget process encompasses approximately 1-4 five (5) months of the fiscal year. During this Encumbrances do not constitute expenditures or period, meetings were held with Department liabilities in the current year, but instead are Directors, the City Commission and the public to defined as commitments related to unperformed insure representative input. The budget calendar contracts for goods or services, which are only that follows details the actions taken during the reported in governmental funds. budget process. Budget Amendment Budget Adoption Upon the passage and adoption of the budget for the The budget is approved via Ordinance at two City of Aventura, if the City Manager determines that public meetings scheduled for September the department total will exceed its original conducted by the City Commission. The adopted appropriation, the City Manager is authorized to budget is integrated into the accounting software prepare such Resolutions/Ordinances for system effective October 1st. consideration by the City Commission as may be necessary and proper to modify any line item from Budget Control/Monitoring the Budget. Funds appropriated in the Budget may be expended by and with the approval of the City Manager in The Budget Amendment Process will differ as to accordance with the provisions of the City Charter form depending on whether or not the original and applicable law. Funds of the City shall be budget appropriation is exceeded as follows: expended in accordance with the appropriations provided in the Budget and shall constitute an Any change or amendment to the budget that appropriation of the amounts specified therein. will increase the original total appropriated Supplemental appropriations or the reduction of amount can only be accomplished with the appropriations, if any, shall be made in accordance preparation of an Ordinance requiring two (2) with Section 4.07 of the City Charter. public hearings and approval by the City Commission. The Budget establishes a limitation on expenditures by department total. Said limitation requires that the Any change or amendment to the budget which total sum allocated to each department for operating transfers monies within a fund but does not and capital expenses may not be increased or increase the total appropriated amount can be decreased without specific authorization by a duly- accomplished with the preparation of a enacted Resolution/Ordinance affecting such Resolution. This does not require a public amendment or transfer. Therefore, the City hearing, however, approval by the City Manager may authorize transfers from one individual Commission is still necessary. line item account to another, so long as the line item accounts are within the same department and fund. Basis of Accounting Basis of Accounting refers to the time period when • The "Personnel Allocation Summary" revenues and expenditures are recognized in the enumerates all authorized budgeted positions. accounts and reported on the financial statements. However, the City Manager may amend said Basis of accounting relates to the timing of the authorized budgeted positions in order to measurements made, regardless of the address the operating needs of the department measurement focus applied. so long as sufficient budgeted funds are available. The accrual basis of accounting is followed for the proprietary fund types. The modified accrual basis The budget is continually monitored to track of accounting is followed in the governmental fund variances between actual and budgeted amounts. types and the expendable trust funds type. Under Significant variances are investigated and the modified accrual basis of accounting, revenues monitored for corrective action. Quarterly review are recorded when susceptible to accrual, that is, meetings are held with the Finance Director and when they are both measurable and available. City Manager. Available means collectible within the current period or soon enough thereafter to pay current liabilities. Expenditures are generally recognized under the 1-5 modified accrual accounting when the related fund major capital projects). Included in the budget are liability is incurred. Exceptions to the general rule the following special revenue funds: are principal and interest on general long-term debt which is recognized when due. 0 Police Education (110) Transportation & Street Maintenance (120) The City applies all applicable Government 0 911 (180) Accounting Standards Board ("GASB") pronouncements as well as the following The Debt Service Funds account for the servicing pronouncements issued on or before November of general long-term and are comprised of the 30, 1989, unless those pronouncements conflict following debit service funds: with or contradict GASB pronouncements: Financial Accounting Standards Board ("FASB") . 2010 & 2011 Loan Debt Service (230) statements and interpretations, Accounting . 2000 Loan Debt Service (240) Principles Board ("APB") opinions and Accounting . 2012 (A) Loan Debt Service (250) Research Bulletins ("ARBs"). 2012 (B) Loan Debt Service (290) During June 1999, the GASB issued Statement • 2018 Loan Debt Service (291) No. 34. This statement established new The Capital Projects Funds accounts for the accounting and financial reporting standards for acquisition and/or construction of major capital state and local governments, which have been projects funded by impact fees or other revenues appropriately implemented by the City. earmarked for specific projects. Included in the Fund Structure budget is the following Capital Projects Funds: The accounts of the City are organized and • Capital Projects Fund (392) operated on the basis of funds and account groups. A fund is an independent fiscal and Aventura Charter High School Construction accounting entity with a self-balancing set of Fund (393) accounts. Fund accounting segregates funds according to their intended purpose and is used to Proprietary Funds The Enterprise Fund is used to account for aid management in demonstrating compliance with the finance-related legal and contractual operations that are financed and operated in a provisions. The minimum number of funds is manner similar to a commercial enterprise, where maintained consistent with legal and managerial the intent of the governing body is that the costs of requirements. Account groups are a reporting providing goods or services to the general public device to account for certain assets and liabilities on a continuing basis be financed or recovered of the governmental funds not recorded directly in primarily through user charges, or where the governing body has decided that periodic those funds. The following governmental funds have annual appropriated budgets: determination of the revenue earned, expenses incurred, and/or net income is appropriate for Government Fund Types capital maintenance, public policy, management The General Fund is the City's primary operating control, accountability or other purposes. Included fund. It accounts for all financial resources of the in the budget is the following Enterprise Fund: City, except those required to be accounted for in another fund. Resources are derived primarily Stormwater Utility (410) from taxes, franchise and utility taxes, charges for services, and intergovernmental revenues. Funds Excluded from the Adopted Budget Expenditures are incurred to provide general government, public safety, community Aventura City of Excellence School ("ACES") development and community services. (Charter School Fund — 190) • The City owns and operates a Charter Special Revenue Funds account for revenue School which is accounted for in a sources that are legally restricted to expenditures separate Special Revenue fund. The of specific purposes (excluding pension trusts and School's fiscal year is July 1s` through June 1-6 30`h. Since the fund was created under a tool and to ensure their continued relevance in an Charter from the School Board it is adopted ever-changing environment. separately by the City Commission in May. Operating Budget Policies Aventura Charter High School Fund (191) 1. The City will maintain at a minimum, an • The City is in the process of constructing accessible cash reserve equivalent to eight a new Charter High School within the (8)weeks of operating costs. City. The current year operating budget 2. No new or expanded services shall be which is accounted for in a separate implemented without a corresponding Special Revenue fund continues the revenue source or the implementation of start-up process that began last year and trade-offs of expenses or revenues at the was prepared in collaboration by our same time. This applies to personnel, Professional Consulting Services equipment and any other peripheral Provider — CIVICS Consulting Services, expenses associated with the service. LLC., and our Planning Services 3. The City shall continue to support a Provider — Charter Schools USA scheduled level of maintenance and ("CSUSA"). replacement of its infrastructure. 4. The City shall support capital expenditures • The School's fiscal year is July 1s` that reduce future operating costs. through June 30`h and its budget is adopted separately by the City Capital Budget Policies Commission in May. 1. Each year, the City prepares a five-year capital improvement program ("CIP") 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 'err: TV improvements in accordance with the r " u adopted CIP. The City will maintain its physical assets at a level adequate to protect the City's capital investment and Financial Policies minimize future maintenance and replacement costs. The budget will provide The City's financial policies, compiled below, set for the adequate maintenance and the forth the basic framework for the overall fiscal orderly replacement of the capital management of the City. Operating independently equipment from current revenues wherever of changing circumstances and conditions, these possible. policies assist the decision-making process of the 3. The City will provide sufficient funds to City Manager and City Commission. These replace and upgrade equipment as well as policies provide guidelines for evaluating both to take advantage of new technology current activities and proposals for future thereby ensuring that employees have safe programs. and efficient tools to provide their service. It reflects a commitment to further Most of the policies represent long-standing automation and use of available technology principles; traditions and practices that have to improve productivity in the City's work guided the City in the past and have helped force. The objective for upgrading and maintain financial stability over the last 22 years. replacing equipment includes: (1) normal They are reviewed annually as a decision making replacement as equipment completes its 1-7 useful life, (2) upgrades to new technology, protecting the health, safety and welfare of and (3) additional equipment necessary to the community. service the needs of the Charter School. 14. A CIP preparation calendar shall be 4. The City will use the following criterion to established and adhered to. evaluate the relative merit of each capital 15. Capital projects will conform to the City's project. Capital expenditures will foster Comprehensive Plan. goals of: 16. Long-term borrowing will not be used to a) Projects specifically included in an fund current operations or normal approved replacement schedule. maintenance. b) Projects that reduce the cost of 17. The City will strive to maintain an operations. unreserved General Fund balance at a c) Projects that significantly improve level not less than 10% of the annual safety and reduce risk exposure. General Fund revenue. 5. The classification of items as capital or 18. If new project appropriation needs are operating will be determined by two (2) identified at an interim period during the criteria - cost and frequency. Generally, a fiscal year, the funding sources will be capital project has a "useful life" of more identified and mid-year budget than one (1) year and a value of $5,000 or amendments will be utilized to provide more. formal budgetary authority. In addition 6. The City will coordinate development of the budget amendments may be utilized to CIP with the development of the operating increase appropriations for specific capital budget. Future operating costs associated projects. with new capital improvements will be projected and included in the operating Revenue Policies forecasts. 1. The City will attempt to maintain a 7. The first year of the five-year CIP will be diversified and stable revenue system as a used as the basis for formal fiscal year shelter from short-run fluctuations in any appropriations during the annual budget single revenue source. process. 2. The City will attempt to obtain new revenue 8. The City will maintain all of its assets at a sources as a way of ensuring a balanced level adequate to protect the City's capital budget. investment and to minimize future 3. The City will review fees/charges annually maintenance and replacement costs. and will design or modify revenue systems 9. The City will identify the estimated cost of to include provisions that automatically capital projects and prepare a funding allow charges to grow at a rate that keeps projection that considers revenues and pace with the cost of providing the service. operating costs to be included in the CIP document that is submitted to the City Cash Management/Investment Policies Commission for approval. 10. The City will determine the most On October 10, 2016, the City Commission re- appropriate financing method for all new adopted, by Resolution, Chapter 6.6 of the projects. Administrative Policy Directives and Procedures 11. If appropriate, the City will attempt to Manual, entitled "Investment Objectives and maintain a mixed policy of pay-as-you-go Parameters" as the City's Investment Policy for the and borrowing against future revenues for Management of Public Funds. The Policy was financing capital projects. adopted in accordance with Section 218.415, F.S., 12. The City will maintain ongoing and its underlying objective is to properly manage maintenance schedules relating to road, and diversify the City's investments to ensure: sidewalk and drainage system improvements. 1. Safety of Capital 13. The City will address and prioritize 2. Liquidity of Funds infrastructure needs on the basis of 3. Investment Income 1-8 The purpose of this policy is to set forth the The City hereby establishes the following investment objectives and parameters for the Nonspendable Fund Balance Reserves in the management of public funds of the City. These General Fund: policies are designed to ensure the prudent a) Inventory Reserve management of public funds, the availability of The Inventory Fund Balance Reserve is operating and capital funds when needed and a established to indicate those amounts competitive investment return. This investment relating to inventories that are not in a policy applies to the investment of public funds in spendable form. excess of amounts needed to meet current expenses, which includes cash and investment b) Prepaid Expenditures balances of City funds. The Prepaid Expenditures Fund Balance Reserve is established to indicate those A Complete list of the City's investment categories amounts relating to prepaid expenditures may be found in (APPENDIX B) entitled Authorized that are not in a spendable form. Investment Summary Table. Fund Balance — Restricted Fund Balance Policies Includes amounts that can be spent only for the specific purposes stipulated by external resource The City hereby establishes and will classify providers (e.g., creditors, grant providers, reservations of General Fund, Fund Balance, as contributors or laws or regulations of other defined herein, in accordance with GASB governmental entities), constitutionally, or through Statement No. 54 Fund Balance Reporting and enabling legislation (that is, legislation that creates Governmental Fund Type Definitions. This policy a new revenue source and restricts its use). shall primarily apply to the City's General Fund. Effectively, restrictions may be changed or lifted Fund Balance shall be composed of only with the consent of resource providers and nonspendable, restricted, committed, assigned and when they are legally enforceable. unassigned amounts. Fund Balance —Committed Fund Balance information is primarily used to Includes amounts that can be used only for the identify the available resources to repay long-term specific purposes as established by the adoption of debt, fund capital improvements, stabilize property this policy and the annual budget ordinance by the tax rates, or enhance the City's financial position, City Commission. Commitments can only be in accordance with policies established by the City removed or changed by taking the same action Commission. that originally established the commitment (e.g., an ordinance). Fund Balance Definitions and Classifications Fund Balance — refers to the difference between Committed Fund Balance remains binding unless assets and liabilities reported in a governmental removed in the same manner in which it was fund. Listed below are the various Fund Balance established. The action to impose the limitation on categories (in order from most to least restrictive). resources needs to occur prior to the close of the fiscal year, although the exact amount may be Fund Balance — Nonspendable determined subsequently. Contractual obligations Includes amounts that are not in a spendable form should be incorporated to the extent that existing (e.g., inventory) or are required, either legally or resources in the fund have been specifically contractually, to be maintained intact (e.g., committed for use in satisfying those contractual principal of an endowment fund). obligations. Encumbrances may be reported as committed. Examples include: • Inventory • Prepaid Expenditures • Long-Term Portion of Receivables • Corpus of a Permanent Fund 1-9 The City hereby establishes the following approved by appropriate officials may be reported Committed Fund Balance Reserves in the General as assigned. Fund: a) Capital Reserve Fund Balance — Unassigned The Capital Fund Balance Reserve is Unassigned fund balance for the General Fund committed by the City Commission as set includes all amounts not contained in the other forth in the annual budget ordinance (and classifications. Unassigned amounts are the any amendments thereto) to be utilized in portion of fund balance which is not obligated or future years to fund various capital needs. specifically designated and are generally available b) Hurricane/Emergency Recovery for any purpose. If another governmental fund has Operating Reserve a fund balance deficit, then it will be reported as a The Hurricane/Emergency Recovery negative amount in the unassigned classification in Operating Fund Balance Reserve is to be that fund. Positive unassigned amounts will be maintained by the City Manager at a reported only in the General Fund. The Minimum minimum level of $5,000,000 for the Level of Unassigned Fund Balance of the General purposes of responding to and providing Fund, at the beginning of each fiscal year, shall not relief and recovery efforts to ensure the be less than 10% of the annual General Fund maintenance of services to the public revenue. In any fiscal year where the City is during hurricane/emergency situations. unable to maintain this 10% minimum reservation Such emergencies include, but are not of fund balance as required in this section, the City limited to hurricanes, tropical storms, shall not budget any amounts of unassigned fund flooding, terrorist activity and other natural balance for the purpose of balancing the budget. or man-made disasters. Additional funds In addition, the City Manager will make every effort may be appropriated when necessary via a to reestablish the minimum Unassigned Fund budget amendment ordinance. This Balance in a 24 — 36 month period beginning with Reserve may not necessarily be the year from which the reserve funds fell below established in the annual budget. In the the 10% threshold. event these funds are utilized, they should be replenished in order to prepare for Spending Order of Fund Balance possible future events. The City will make The City uses restricted amounts to be spent first every effort to replenish this reserve over a when both the restricted and unrestricted fund five-year period beginning with the balance is available unless there are legal completion of recovery from the event for documents/contract that prohibit doing this, such which the reserve funds were used. as in grant agreements requiring dollar for dollar spending. Additionally, the City would first use Fund Balance —Assigned committed fund balance, followed by assigned fund Includes amounts that the City intends to use for a balance and then unassigned fund balance when specific purposes or projects as authorized by the expenditures are incurred for purposes for which City Manager. In governmental funds other than amounts in any of the restricted fund balance the General Fund, assigned fund balance classification could be used. Open encumbrances represents the amount that is not restricted or at the end of the fiscal year may only be classified committed. This indicates that resources in other as committed or assigned, depending on at what governmental funds are, at a minimum, intended to level of authorization originally established them. be used for the purpose of that fund. An appropriation of existing fund balance to eliminate Annual Review and Determination of a projected budgetary deficit in the subsequent Fund Balance Reserve Amounts year's budget in an amount no greater than the The City Manager shall issue a report on an annual projected excess of expected expenditures over basis to the City Commission outlining compliance expected revenues satisfies the criteria to be with the fund balance policy classified as an assignment of fund balance. Encumbrances resulting from issuing purchase orders as a result of normal purchasing activities 1-10 Accounting, Auditing, and 2000 Loan Debt Service Fund 240 Financial Reporting Policies The Series 2000 Revenue Bonds are bank An independent audit will be performed annually. qualified debt, secured solely by a covenant to The City will produce annual financial reports in budget and appropriate the required debt service accordance with Generally Accepted Accounting payments each year. This loan is structured the Principles (GAAP) as outlined by the GASB. same as a serial bond issue with principal payments due on October 1s` and semi-annual Financing Programs and Debt interest payments due on April 1s` and October 1s` Administration of each year with the final maturity on October 1, 2020. Debt service requirements average The City currently has five (5) outstanding long- approximately $535,000 per year over the 20-year term debt issues. At September 30, 2018, the life of the obligation. The interest rate is locked at projected outstanding principal balance is 5.04%. $25,335,000. 2012 (A) Loan Debt Service Fund 250 & 2012 (B) 2010 & 2011 Debt Service Fund 230 Loan Debt Service Fund 290 Due to a very favorable interest rate environment, Due to a very favorable interest rate environment, in September of 2010, the City issued a partial in June of 2012, the City refunded the original advance refunding of the original Series 1999 Series 2002 Revenue Bonds with a Bank Loan Revenue Bonds with a Bank Loan (described (described below) that resulted in a more than below) that resulted in a more than $1.1M NPV $2.5M NPV savings over the life of the loan. savings over the life of the loan. The remaining portion of the original Series 1999 Revenue Bonds The Series 2012 Revenue Bonds are bank was refunded in February of 2011 and resulted in a qualified debt, secured solely by a covenant to nearly $530,000 NPV savings over the life of its budget and appropriate the required debt service loan. payments each year. This loan is structured the same as a serial bond issue with principal The Series 2010 Revenue Bonds are bank payments due on August 1s` and semi-annual qualified debt, secured solely by a covenant to interest payments due on February 1s` and August budget and appropriate the required debt service 1s` of each year with the final maturity on August 1, payments each year. This loan is structured the 2027. Debt service requirements average same as a serial bond issue with principal approximately $368,000 and $411,000 for Debt payments due on April 1st and semi-annual interest Service Funds 250 and 290, respectively per year payments due on April 1s` and October 1s` of each over the 15-year life of the obligation. The interest year with the final maturity on April 1, 2029. Debt rate is locked at 2.18%. service requirements average approximately $751,000 per year over the 19-year life of the 2018 Loan Debt Service Fund 291 obligation. The interest rate is locked at 3.42%. The Series 2018 Revenue Bonds are bank qualified debt, secured solely by a covenant to The Series 2011 Revenue Bonds are bank budget and appropriate the required debt service qualified debt, secured solely by a covenant to payments each year. This loan is structured the budget and appropriate the required debt service same as a serial bond issue with principal and payments each year. This loan is structured the interest payments due on February 1S` and August same as a serial bond issue with principal 1s` of each year with the final maturity on August 1, payments due on April 1s` and semi-annual interest 2038. Debt service requirements average payments due on April 1s` and October 1s` of each approximately $497,000 per year over the 20-year year with the final maturity on April 1, 2029. Debt life of the obligation. The interest rate is locked at service requirements average approximately 3.68%. $406,000 per year over the 19-year life of the obligation. The interest rate is locked at 3.64%. Debt Policy and Administration The City has established an informal policy regarding the utilization and management of debt instruments. Debt is used for a variety of purposes. The principal use of debt by the City 1-11 has been for making capital expenditures. This 5. Payment of Debt informal policy was formed to establish criterion Pre-authorized electronic payments are and procedures for the issuance of debt financing utilized to ensure that all debt related by the City. This Debt Policy supports the payments are made and received in a commitment of the City Commission, management, timely manner. staff and other decision makers to adhere to the sound financial management practices including Although the City Charter makes no reference to full and timely repayment of all borrowings and limitations in establishing debt, the City has limited achieving the lowest possible cost of capital. its borrowing to prudent levels that are able to be satisfied with existing revenue and cash flow 1. General projections. The City utilizes debt financing on a) The City will analyze all funding large expenditures for capital projects or purchases alternatives in order to minimize the that may be depreciated over their useful lives. By impact of debt structures on the using debt financing, the cost of the expenditure is taxpayers. amortized over its useful life allowing the b) The City may utilize debt to refinance expenditure to be matched against revenue current debt or for the acquisition, streams from those receiving the benefits. construction or remodeling of capital improvement projects that cannot be When establishing debt, there are a number of funded from current revenue sources or factors that must be considered in the process. in such cases wherein it is more These factors include the long-term needs of the equitable to the user of the project to City and the amount of resources available to finance the project over its useful life. repay the debt. There are different ways for a City to achieve debt financing. The City may obtain a 2. Debt Structure bank loan, issue special revenue bonds or ask the The City may consider the use of credit residents to approve a ballot item authorizing the enhancements (letters of credit, bond issuance of general obligation bonds. The insurance, surety bonds, etc.) when such Commission considers the asset's useful life and credit enhancements process cost current economic conditions, to determine the effective. appropriate type of financing instrument. 3. Issuance of Obligations Cash Management a) The City may retain an independent financial advisor for advice on debt Pooled Cash structuring and marketing debt The City maintains a pooled cash account for all issuances. funds, enabling the City to invest large amounts of b) The City may also retain independent idle cash for short periods of time and to optimize bond counsel and disclosure counsel earnings potential. Cash and cash equivalents for legal and procedural advice on all represents the amount owned by each City fund. debt issuances. Interest earned on pooled cash and investments is c) As necessary, the City may retain other allocated monthly based on cash balances of the service advisors, such as trustees, respective funds. Investments are reported at their underwriters and pricing advisors. fair value based on quoted market prices as d) Any process utilized to select reported by recognized security exchanges. professional service providers in connection with the City's debt program Investment Categories shall be in conformance with City Cash, Cash Equivalents and Investments purchasing policies, procedures and This investment category consists of cash and requirements. short-term investments with original maturities of three (3) months or less when purchased, includes 4. Maturity of the Debt cash on hand, demand deposits and investments Bonds will generally not have more than with the Florida SBA Pool. thirty (30) year duration. 1-12 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, 2018, the Pool was covered based on the bank's required collateral amounts with the Florida Pool. Florida SBA Pool ("Florida Prime") Florida Prime is a 2a7-like pool and the value of the City's position is the same as the value of the pool shares and is recorded at amortized cost. Investments under Management In May of 2009 the City contracted with an Investment Manager to manage a portion of the City's investment portfolio in accordance with our Investment Objectives and Parameters Policy. The City utilizes a 3rd- Party Custodian for all of the City's investments under the direction of our Investment Manager. Risk Management The City maintains an insurance policy with the Florida Municipal Insurance Trust for general liability, automobile, property and workers' compensation coverage. The liability limit under this policy is $5,000,000. q THE REST OF THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 1-13 DEMOGRAPHICS AND MISCELLANEOUS STATISTICS FISCAL YEAR 2018119 Date of Incorporation: November 7, 1995 Form of City Government: Commission - Manager Area: 3.2 Square Miles Population per State Estimate('): 37,790 Ethnic Distribution(2): White (Non-Hispanic) 57.9% African American 3.9% Hispanic 35.8% Other 2.4% Age Distribution(2): Under20 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: 183 Public Tennis Courts: 3 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 University of Florida, Bureau of Economic& Business Research. Population is an estimate as of April 1, 2018 (2) U.S. Census Bureau, Profile of General Demographic Characteristics: 2010 for Aventura, Florida (3) Operated by Miami-Dade County 1-14 BUDGET PREPARATION CALENDAR FISCAL YEAR 2018/19 DATE RESPONSIBILITY ACTION REQUIRED April 2 City Manager Distributes prior year Objectives and All Department Directors Performance /Workload Indicators to be updated in accordance with our philosophy. April 13 City Manager Electronic spreadsheets are delivered to Department Directors with updated budget preparation directives. April 16 All Department Directors Completed budget estimates are submitted to to City Manager the City Manager. Revenue estimates May 7 Finance Department are prepared. May 9 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 Finance Director meetings, balances budget and prints June 22 budget document. July 10 City Manager City Manager's recommended budget document and message are submitted to City Commission. July 19 City Commission Budget Review Meeting, adopt tentative ad City Manager valorem rate to transmit to County for notification purposes. September 4* City Commission First reading on budget and ad valorem tax rate ordinances. September 12* City Commission Second reading on budget, ad valorem tax rate ordinance and Public Hearing. September 14 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. 1-15 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 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 2018 2017 10,450,567,929 223,735,802 (575,305,868) 10,098,997,863 Note: (1) Florida Law requires that all property be assessed at current fair market value. 1-16 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 2017/18: 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 - 3100 ISunny Isles Beach 2.3000 2.3000 - 3300 Palmetto Bay 2.3292 2.3292 - 3200 Miami Lakes 2.3353 2.3353 - 3600 Cutler Bay 2.3907 2.3907 - 2400 Key Biscayne 3.0000 3.0000 - 1300 jBay Harbor Islands 3.9995 3.9995 - 2500 Sweetwater 4.2151 4.2151 - 0900 South Miami 4.3000 4.3000 - 1400 Surfside 4.8000 4.8000 - 2600 Virginia Gardens 5.1500 5.1500 - 2700 Hialeah Gardens 5.1613 5.1613 - 2200 Med ley 5.4000 5.4000 - 0300 Coral Gables 5.5590 5.5590 - 0200 Miami Beach 5.8888 5.7224 0.1664 2300 North Bay Village 6.2698 5.6500 0.6198 0400 Hialeah 6.3018 6.3018 - 1000 Homestead 6.4790 5.9215 0.5575 2100 Indian Creek 6.6092 6.6092 - 1500 West Miami 6.8858 6.8858 - 0700 North Miami Beach 7.1752 6.4000 0.7752 1600 Florida City 7.1858 7.1858 - 0500 Miami Springs 7.3575 7.3575 - 0600 North Miami 7.5000 7.5000 - 3400 Miami Gardens 7.9928 6.9363 1.0565 0100 Miami 8.0300 7.4365 0.5935 1800 EI Portal 8.3000 8.3000 - 1100 Miami Shores 8.3491 7.9000 0.4491 1900 Golden Beach 8.4000 7.48001 0.9200 0800 Opa-locks 1 8.9999 8.9999 - 1700 Biscayne Park 1 9.7000 9.7000 - Source: Miami-Dade County Office of the Property Appraiser 2017 Adopted Millage Rates Schedule 1-17 WHERE DO YOUR TAX DOLLARS GO? (Based on fiscal year 2017/18 Tax Rates) Miami-Dade County Miami-Dade County School Board City of Aventura ILI �Mrlp 06W ALL b I h I;Py-4 udi mmirm K 06586608 0 Cr W.Lmi mirn LN, I: K 06 L K 06586G08 13 Everglades FIND Okeechobee Basin SFWM (depiction above is for representational purposes only and is not designed :o exact scale) 2017/18 Adopted Taxing Authority Millages % Miami-Dade County 8.2464 47.65% Miam i-Dade County School Board 6.9940 40.41% South Florida Water Management District (SFWMD) 0.1275 0.74% Everglades 0.0441 0.25% Okeechobee Basin 0.1384 0.80% Florida Inland Navigation District (FIND) 0.0320 0.18% City of Aventura 1.7261 9.97% Total Millage Rate 17.3085 100.00% 1-18 COMPARATIVE PERSONNEL ALLOCATION SUMMARY Comparative Personnel Allocation Summary 10-Year Presentation 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 City Commission 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 4.6 4.6 4.6 3.6 3.6 3.6 3.0 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 Finance 7.0 7.0 7.0 6.0 7.0 7.0 7.0 7.0 7.0 7.0 Information Technology 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 Police 121.0 120.0 120.0 121.0 121.0 123.0 124.0 125.0 129.0 130.0 Community Development 9.0 8.4 8.4 8.4 8.4 8.4 9.4 9.0 9.0 9.0 Community Services 28.0 28.0 27.0 26.0 26.0 26.0 26.0 21.5 24.0 24.0 Public Works/Transportation - - - - - - - 6.5 7.0 7.0 Arts&Cultural Center* - - - - - - - - - - Charter School ** 3.0 3.0 3.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 Total 188.0 186.0 185.0 185.0 185.0 187.0 189.0 191.0 198.0 199.0 * 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 ■ Aventura Charter High School Consulting Services 1-19 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 ^ i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 1-20 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 i SUMMARY OF ALL FUNDS 2-1 CITY OF AVENTURA SUMMARY OF ALL FUNDS 2018/19 OPERATING&CAPITAL OUTLAY REVENUE PROJECTIONS APPROVED CITY MANAGER COMMISSION FUND ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. FUND 2015/16 2016/17 2017/18 2018/19 2018/19 001 General Fund $ 57,181,072 $ 59,136,821 $ 55,519,972 $ 53,597,668 $ 53,597,668 110 Police Education Fund 6,184 5,102 8,836 11,116 11,116 120 Transportation&Street Maint.Fund 6,159,665 3,243,620 4,326,053 3,828,625 3,828,625 180 911 Fund 148,916 96,747 95,000 90,800 90,800 230-290 Debt Service Funds 2,578,943 2,571,306 2,681,805 2,959,034 2,959,034 392 Capital Projects Fund 1,735,263 145,498 425,327 134,700 134,700 393 Aventura Charter High School Const.Fi 15,532,000 410 Stormwater Utility Fund 915,270 1,293,225 2,297,850 1,292,000 1,292,000 620 Police Offduty Services Fund 536,686 504,092 400,000 450,000 450,000 Subtotal 69,261,999 66,996,411 81,286,843 62,363,943 62,363,943 Interfund Eliminations (2,200,908) (2,200,502) (8,820,735) (2,757,169) (2,757,169) Total Revenue $ 67,061,091 $ 64,795,909 $ 72,466,108 $ 59,606,774 $ 59,606,774 EXPENDITURES DEPT./ APPROVED CITY MANAGER COMMISSION DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. DEPARTMENT 2015/16 2016/17 2017/18 2018/19 2018/19 Operating Expenditures: 0101 City Com mission $ 137,508 $ 140,231 $ 146,150 $ 147,644 $ 147,644 0501 Office of the City Manager 792,193 724,156 746,865 661,547 661,547 0601 Legal 382,150 406,843 305,000 305,000 305,000 0801 City Clerk's Office 296,237 305,914 307,197 344,183 344,183 1001 Finance 979,649 1,011,759 1,059,843 1,077,476 1,077,476 1201 Information Technology 869,691 1,011,682 1,122,810 1,163,720 1,163,720 2001 Police 18,027,392 19,088,253 19,946,275 20,735,086 20,735,086 4001 Community Development 3,966,715 3,741,651 2,578,041 2,591,696 2,591,696 5001 Community Services 6,923,716 4,704,436 2,410,796 2,480,960 2,480,960 5401 Public Works/Transportation 2,968,648 5,229,116 5,550,349 5,550,349 7001 Arts &Cultural Center 839,556 778,210 809,899 825,440 825,440 9001 Non-Departmental 1,328,625 1,703,170 2,853,900 1,503,500 1,503,500 Subtotal 34,543,432 36,584,953 37,515,892 37,386,601 37,386,601 C a pita 10 utla y: 8005 Office of the City Manager 3,996 2,000 3,000 3,000 8008 City Clerk's Office 3,000 1,000 1,000 8010 Finance 2,030 1,992 3,000 3,000 3,000 8012 Information Technology 131,812 228,733 479,847 206,000 206,000 8020 Police 596,455 871,045 1,049,407 976,375 976,375 8040 Community Development 2,920 2,988 242,000 50,750 50,750 8050 Community Services 3,976,076 2,845,058 334,400 367,950 367,950 8054 Public Works/Transportation 96,239 5,382,904 1,250,350 1,250,350 8069 Charter School 48,861 9,100,000 8070 Arts &Cultural Center 27,240 36,652 69,063 73,500 73,500 8090 Non-Departmental 154,702 4,730,000 8090 CIP Reserve 149,573 5,000 4,440,790 16,329,214 16,329,214 Subtotal 4,886,106 4,295,266 25,836,411 19,261,139 19,261,139 Non-Departmental. 9001 Transfer to Funds 6,432,000 9001 Debt Service 2,543,904 2,543,679 2,681,805 2,959,034 2,959,034 Subtotal 2,543,904 2,543,679 9,113,805 2,959,034 2,959,034 Total Expenditures $ 41,973,442 $ 43,423,898 $ 72,466,108 $ 59,606,774 $ 59,606,774 2-2 CITY OF AVENTUM UMMARY OF A WUNDW 2018/19 OPERATING&CAPITAL OUTLAY DEPT./ APPROVED CITY MANAGER COMMISSION DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ 20,799,508 $ 22,192,088 $ 23,152,392 $ 23,806,240 $ 23,806,240 3000/3999 Contractual Services 8,778,080 8,853,786 7,776,024 7,997,180 7,997,180 4000/4999 Other Charges/Svcs 4,033,694 4,265,987 4,533,255 4,770,580 4,770,580 5000/5399 Commodities 492,715 523,124 537,400 585,650 585,650 5400/5999 Other Operating Expenses 439,435 749,968 1,516,821 226,951 226,951 Subtotal 34,543,432 36,584,953 37,515,892 37,386,601 37,386,601 6000/6999 Capital Outlay 4,886,106 4,295,266 25,836,411 19,261,139 19,261,139 7000/7999 Debt Service 2,543,904 2,543,679 2,681,805 2,959,034 2,959,034 8000/8999 Transfer to Funds - - 6,432,000 - - �otal Expenditures $ 41,973,442 $ 43,423,898 $ 72,466,108 $ 59,606,774 $ 59,606,774 4-Year Presentation 2015/16 2016/17 2017/18 2018/19 City Commission 7.0 7.0 7.0 7.0 Office of the City Manager 3.6 3.0 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 124.0 125.0 129.0 130.0 Community Development 9.4 9.0 9.0 9.0 Community Services 26.0 21.5 24.0 24.0 Public Works/Transportation 6.5 7.0 7.0 Arts&Cultural Center Charter School 4.0 4.0 4.0 4.0 Total 189.0 191.0 198.0 199.0 Departmental staff is provided through contractual services. Departmental staff is included in Charter School Fund Budget Document. Comparative Personnel Allocation Summary Full-Time vs. Part-Time 4 - Year Presentation 2015/16 2016/17 2017/18 2018/19 Total Full-Time 176.0 178.0 182.0 183.0 Total Part-Time 13.0 13.0 16.0 16.0 189.00 191.00 198.00 199.00 2-3 CITY OF AVENTURA FUND BALANCE ANALYSIS APPROVED CITY MANAGER COMMISSION ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL DEPARTMENT 2015/16 2016/17 2017/18 2018/19 2018/19 GENERAL FUND(001) Beginning Balance/Carryover $ 17,401,791 $ 18,837,457 $ 17,478,338 $ 14,835,536 $ 14,835,536 Revenues/Sources 39,779,281 40,299,364 38,041,634 38,762,132 38,762,132 Expenditures/Uses (36,224,970) (37,764,513) (52,810,065) (38,825,364) (38,825,364) Ending Fund Balance $ 20,956,102 $ 21,372,308 $ 2,709,907 $ 14,772,304 $ 14,772,304 SPECIAL REVENUE FUNDS: POLICE EDUCATION FUND(110) Beginning Balance/Carryover $ 732 $ 2,836 $ 2,836 $ 5,116 $ 5,116 Revenues/Sources 5,452 6,000 6,000 6,000 6,000 Expenditures/Uses (3,348) (8,836) (8,836) (11,116) (11,116) Ending Fund Balance $ 2,836 $ - $ - $ - $ - STREET MAINTENANCE FUND(120) Beginning Balance/Carryover $ 2,421,260 $ 2,067,053 $ 2,067,053 $ 1,547,125 $ 1,547,125 Revenues/Sources 3,738,405 2,259,000 2,259,000 2,281,500 2,281,500 Expenditures/Uses (2,865,757) (4,326,053) (4,326,053) (3,828,625) (3,828,625) Fr Ending Fund Balance $ 3,293,908 $ $ $ $ 911 FUND(180) Beginning Balance/Carryover $ 57,942 $ $ $ $ Revenues/Sources 90,974 95,000 95,000 90,800 90,800 Expenditures/Uses (134,897) (95,000) (95,000) (90,800) (90,800) Ending Fund Balance $ 14,019 $ $ $ - $ - DEBT SERVICE FUNDS(230-291) Beginning Balance/Carryover $ 7,682 $ $ $ 7,782 $ 7,782 Revenues/Sources 2,571,261 2,681,805 2,681,805 2,951,252 2,951,252 Expenditures/Uses (2,543,904) (2,681,805) (2,681,805) (2,959,034) (2,959,034) Ir Ending Fund Balance $ 35,039 $ $ $ $ CAPITAL PROJECTS FUND(392) Beginning Balance/Carryover $ 1,480,274 $ 425,327 $ 425,327 $ 134,700 $ 134,700 Revenues/Sources 254,989 Expenditures/Uses (680,680) (425,327) (425,327) (134,700) (134,700) Ending Fund Balance $ 1,054,583 $ $ $ $ AVENTURA CHARTER HIGH SCHOOL CONSTRUCTION FUND(393) Beginning Balance/Carryover $ $ $ $ $ Revenues/Sources 15,532,000 Expenditures/Uses 15,532,000 Ending Fund Balance $ $ - $ 31,064,000 $ $ STORMWATER UTILITY FUND(410) Beginning Balance/Carryover $ $ 912,350 $ 912,350 $ $ Revenues/Sources 915,270 1,385,500 1,385,500 1,292,000 1,292,000 Expenditures/Uses (1,165,564) (2,297,850) (2,297,850) (1,292,000) (1,292,000) Ending Fund Balance $ (250,294) $ $ $ $ POLICE OFF DUTY SERVICES FUND(620) Beginning Balance/Carryover $ $ $ $ $ Revenues/Sources 536,686 400,000 400,000 450,000 450,000 Expenditures/Uses (430,230) (400,000) (400,000) (450,000) (450,000) Ending Fund Balance $ 106,456 $ - $ - $ - $ 2-4 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 GENERAL FUND 2-5 CITY OF AVENTURA GENERAL FUND -001 SUMMARY OF BUDGET FISCAL YEAR 2018/19 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 2015116 2016117 2017118 2018/19 2018119 Current Revenues $ 39,779,281 $ 40,299,364 38,041,634 $ 38,762,132 $ 38,762,132 Transfers Carryover 17,401,791 18,837,457 17,478,338 14,835,536 14,835,536 Total Revenues $ 57,181,072 $ 59,136,821 55,519,972 $ 53,597,668 $ 53,597,668 EXPENDITURES DEPT./ APPROVED CITY MANAGER COMMISSION DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. DEPARTMENT 2015116 2016117 2017/18 2018119 2018119 Operating Expenditures: 0101 City Commission $ 137,508 $ 140,231 146,150 $ 147,644 $ 147,644 0501 Office of the City Manager 792,193 724,156 746,865 661,547 661,547 0601 Legal 382,150 406,843 305,000 305,000 305,000 0801 City Clerk's Office 296,237 305,914 307,197 344,183 344,183 1001 Finance 979,649 1,011,759 1,059,843 1,077,476 1,077,476 1201 Information Technology 869,691 1,011,682 1,122,810 1,163,720 1,163,720 2001 Police 17,458,917 18,569,558 19,442,439 20,183,170 20,183,170 4001 Community Development 3,966,715 3,741,651 2,578,041 2,591,696 2,591,696 5001 Community Services 4,984,832 2,285,355 2,410,796 2,480,960 2,480,960 5401 Public Works/Transportation 2,968,648 3,033,616 3,162,634 3,162,634 7001 Arts&Cultural Center 839,556 778,210 809,899 825,440 825,440 9001 Non-Departmental 1,328,625 1,703,170 2,853,900 1,503,500 1,503,500 Subtotal 32,036,073 33,647,177 34,816,556 34,446,970 34,446,970 Capital Outlay 8005 Office of the City Manager 3,996 2,000 3,000 3,000 8008 City Clerk's Office 3,000 1,000 1,000 8010 Finance 2,030 1,992 3,000 3,000 3,000 8012 Information Technology 131,812 228,733 479,847 206,000 206,000 8020 Police 596,455 871,045 1,049,407 841,675 841,675 8040 Community Development 2,920 2,988 242,000 50,750 50,750 8050 Community Services 1,227,532 471,626 180,400 367,950 367,950 8054 Public Works/Transportation 96,239 2,646,057 74,350 74,350 8069 Charter School 48,861 8070 Arts&Cultural Center 27,240 36,652 69,063 73,500 73,500 8090 Non-Departmental - 154,702 4,730,000 8090 CIP Reserve 125,000 2,709,907 14,772,304 14,772,304 Subtotal 2,112,989 1,916,834 12,114,681 16,393,529 16,393,529 Transfer to Funds 2,200,908 2,200,502 8,588,735 2,757,169 2,757,169 Subtotal 2,200,908 2,200,502 8,588,735 2,757,169 2,757,169 Total $ 36,349,970 $ 37,764,513 55,519,972 $ 53,597,668 $ 53,597,668 2-6 CITY OF AVENTURA GENERAL FUND -001 CATEGORY SUMMARY FISCAL YEAR 2018/19 REVENUE PROJECTIONS APPROVED CITY MANAGER COMMISSION OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL CODE CATEGORY 2016/16 2016/17 2017/18 2018/19 2018/19 310000/319999 Locally Levied Taxes $ 23,987,918 $ 26,206,918 26,416,893 $ 26,167,866 $ 26,167,866 320000/329999 Licenses&Permits 6,872,638 6,046,949 4,746,000 4,471,000 4,471,000 330000/339999 Intergovernmental Revenues 3,666,014 3,783,163 3,710,320 3,867,670 3,867,670 340000/349999 Charges for Services 2,161,644 2,202,801 2,699,421 2,668,106 2,668,106 360000/369999 Fines&Forfeitures 2,791,686 2,727,273 1,279,000 1,427,600 1,427,600 360000/369999 Miscellaneous Revenues 300,481 333,270 290,000 280,000 280,000 380000/389999 Transfer from Funds 399900/399999 Fund Balance 17,401,791 18,837,467 1734783338 1438363636 14,836,636 Total Available General Fund $ 67,181,072 $ 69,136,821 66,619,972 $ 63,697,668 $ 63,697,668 EXPENDITURES APPROVED CITY MANAGER COMMISSION OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL CODE CATEGORY 2016/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services 2033693278 2137613088 2237623392 2333663240 2333663240 3000/3999 Contractual Services 731163434 637213210 636843024 636163216 636163216 4000/4999 Other Charges&Services 339013462 431843668 434443266 436863780 436863780 6000/6399 Commodities 4923467 6233124 6373400 6863660 6863660 6400/6499 Other Operating Expenses 1673442 4673087 134983486 2043086 2043086 Total operating expenses 32,0363073 333647,177 3438163666 3434463970 343446,970 6000/6999 Capital Outlay 231123989 139163834 1231143681 1633933629 1633933629 8000/8999 Transfer to Funds 232003908 232003602 836883736 237673169 237673169 Total expenditures $ 3633493970 $ 3737643613 66,619,972 $ 6336973668 $ 63,697,668 2-7 CITY OF AVENTURA GENERAL FUND -001 FUND BALANCE ANALYSIS FISCAL YEAR 2018/19 REVENUE PROJECTIONS APPROVED CITY MANAGER COMMISSION ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL CATEGORY 2016/16 2016/17 2017/18 2018/19 2018/19 Beginning Fund Balance $ 17,401,791 $ 18,837,467 17,478,338 $ 14,836,636 $ 14,836,636 Revenues/Sources: Locally Levied Taxes Property Taxes $ 16,008,874 $ 16,349,089 16,671,893 $ 17,072,866 $ 17,072,866 Section 186 Premium Tax 342,209 338,366 326,000 330,000 330,000 Utility Taxes 6,647,012 6,816,808 6,696,000 6,016,000 6,016,000 Unified Comm.Tax 2,072,093 1,838,996 1,860,000 1,860,000 1,860,000 City Business Tax 917,730 862,661 976,000 900,000 900,000 Subtotal 23,987,918 26,206,918 26,416,893 26,167,866 26,167,866 Licenses&Permits 6,872,638 6,046,949 4,746,000 4,471,000 4,471,000 Intergovernmental Rev. 3,666,014 3,783,163 3,710,320 3,867,670 3,867,670 Charges for Services 2,161,644 2,202,801 2,699,421 2,668,106 2,668,106 Fines&Forfeitures 2,791,686 2,727,273 1,279,000 1,427,600 1,427,600 Miscellaneous 300,481 333,270 290,000 280,000 280,000 Interfund Transfers In Subtota� 16,791,363 16,093,446 12,624,741 12,694,276 12,694,276 Total Revenues/Sources $ 39,779,281 $ 40,299,364 38,041,634 $ 38,762,132 $ 38,762,132 APPROVED CITY MANAGER COMMISSION OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL CODE CATEGORY 2016/16 2016/17 2017/18 2018/19 2018/19 Expenditures/Uses: Operating Expenditures 0101 City Commission $ 137,608 $ 140,231 146,160 $ 147,644 $ 147,644 0601 Office of the City Manager 792,193 724,166 746,866 661,647 661,647 0601 Legal 382,160 406,843 306,000 306,000 306,000 0801 City Clerk's Office 296,237 306,914 307,197 344,183 344,183 1001 Finance 979,649 1,011,769 1,069,843 1,077,476 1,077,476 1201 Information Technology 869,691 1,011,682 1,122,810 1,163,720 1,163,720 2001 Police 17,468,917 18,669,668 19,442,439 20,183,170 20,183,170 4001 Community Development 3,966,716 3,741,661 2,678,041 2,691,696 2,691,696 6001 Community Services 4,984,832 2,286,366 2,410,796 2,480,960 2,480,960 6401 Public Works/Transportation 2,968,648 3,033,616 3,162,634 3,162,634 7001 Arts&Cultural Center 839,666 778,210 809,899 826,440 826,440 9001 Non-Departmental 1,328,626 1,703,170 2,863,900 1,603,600 1,603,600 Total Operating Expenditures 32,036,073 33,647,177 34,816,666 34,446,970 34,446,970 Capital Outlay Expenditures 2,112,989 1,916,834 9,404,774 1,621,226 1,621,226 Interfund Transfers Out 2,200,908 2,200,602 8,688,736 2,767,169 2,767,169 Total Expenditures/Uses 36,349,970 37,764,613 62,810,066 38,826,364 38,826,364 Ending Fund Balance Designated for Capital Improvements 20,831,102 21,372,308 2,709,907 14,772,304 14,772,304 2-8 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 :•moi k REVENUE PROJECTIONS 2-9 CITY OF AVENTURA GENERAL FUND -001 REVENUE PROJECTIONS FISCAL YEAR 2018/19 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 Locally Levied Taxes 3111000 Ad Valorem Taxes-Current $ 14,932,035 $ 15,905,409 $ 16,560,288 $ 16,997,856 $ 16,997,856 3112000 Ad Valorem Taxes-Delinquent 76,839 443,680 11,605 75,000 75,000 3125200 Section 185 Premium Tax 342,209 338,365 325,000 330,000 330,000 3141000 Utility Tax-Electric 4,533,286 4,635,614 4,540,000 4,850,000 4,850,000 3143000 Utility Tax-Water 1,087,367 1,149,076 1,125,000 1,135,000 1,135,000 3144000 Utility Tax-Gas 26,359 32,118 30,000 30,000 30,000 3149000 Unified Communications Tax 2,072,093 1,838,995 1,850,000 1,850,000 1,850,000 3161000 City Business Tax 917,730 862,661 975,000 900,000 900,000 Subtotal 23,987,918 25,205,918 25,416,893 26,167,856 26,167,856 Licenses&Permits 3221000 Building Permits 4,337,795 3,778,479 2,250,000 2,250,000 2,250,000 3221500 Radon/Code Comp Admin.Fee 9,100 2,701 6,000 6,000 6,000 3222000 Certificate of Occupancy 113,847 241,967 60,000 125,000 125,000 3231000 Franchise Fee-Electric 1,780,409 1,367,326 1,825,000 1,425,000 1,425,000 3234000 Franchise Fee-Gas 10,112 5,769 15,000 10,000 10,000 3237100 Franchise Fee-Sanitation 516,832 561,190 520,000 560,000 560,000 3238000 Franchise Fee-Towing 58,500 45,152 40,000 50,000 50,000 3291000 Engineering Permits 46,043 44,365 30,000 45,000 45,000 Subtotal 6,872,638 6,046,949 4,746,000 4,471,000 4,471,000 Intergovernmental Revenues 3312100 Bulletproof Vests 10,214 3,608 - - - 3312550 Byrne Grant - - 7,200 3342009 Justice Assistance Grant 24,028 10,939 - - - 3344901 Maintenance Agreement Payment 12,670 12,670 12,670 12,670 12,670 3351200 State Revenue Sharing 686,039 775,062 740,000 825,000 825,000 3351500 Alcoholic Beverage License 19,098 22,801 20,000 20,000 20,000 3351800 Half Cent Sales Tax 2,856,232 2,868,029 2,860,000 2,935,000 2,935,000 3354930 Fuel Tax Refund 10,894 14,778 15,450 15,000 15,000 3377501 MPO Transit Study - 26,718 - - - 3382000 County Business Tax 45,839 48,548 55,000 50,000 50,000 Subtotal 3,665,014 3,783,153 3,710,320 3,857,670 3,857,670 Charges For Services 3413000 Certificate of Use Fees 2,973 3,467 5,000 5,000 5,000 3419500 Lien Search Fees 85,150 79,300 100,000 80,000 80,000 3421300 Police Services Agreement 781,647 863,748 1,227,421 1,258,106 1,258,106 3425000 Development Review Fees 248,383 138,691 130,000 130,000 130,000 3471000 Rec/Cultural Events 32,078 29,164 25,000 25,000 25,000 3472000 Parks&Recreation Fees 140,744 154,114 160,000 160,000 160,000 3472500 Community Center Fees 209,752 192,669 200,000 200,000 200,000 3473000 Membership&Guest Fees - 48,197 - - - 3474000 Founders Day 25,672 20,182 30,000 30,000 30,000 3475000 Summer Recreation 462,061 502,520 540,000 500,000 500,000 3476001 AACC Fees and Rentals 173,084 170,749 182,000 170,000 170,000 Subtotal 2,161,544 2,202,801 2,599,421 2,558,106 2,558,106 2-10 CITY OF AVENTURA GENERAL FUND -001 REVENUE PROJECTIONS - CONTINUED FISCAL YEAR 2018/19 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 Fines&Forfeitures 3511000 County Court Fines 215,261 350,484 275,000 275,000 275,000 3541000 Code Violation Fines 3,000 1,605 4,000 2,500 2,500 3542000 Intersection Safety Camera Program 2,573,425 2,375,184 1,000,000 1,150,000 1,150,000 Subtotal 2,791,686 2,727,273 1,279,000 1,427,500 1,427,500 Misc.Revenues 3611000 Interest Earnings 194,169 269,213 190,000 200,000 200,000 3644200 Sale of Assets 15,063 11,891 25,000 20,000 20,000 3644910 Lost/Abandoned Property 3,393 85 - - - 3644920 Evidence 11,383 2,675 3665000 Unrestricted - 18 3662010 Brick Pavers 300 - - - - 3699000 Misc.Revenues 76,173 49,388 75,000 60,000 60,000 Subtotal 300,481 333,270 290,000 280,000 280,000 Non-Revenue 3999000 Carryover 17,401,791 18,837,457 17,478,338 14,835,536 14,835,536 Subtotal 17,401,791 18,837,457 17,478,338 14,835,536 14,835,536 Total Available General Fund $ 57,181,072 $ 59,136,821 $ 55,519,972 $ 53,597,668 $ 53,597,668 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 $10,365,840,176. This amount is 2.64% or $266,842,313 higher than last year. The ad valorem millage levy for fiscal year 2018/19 is recommended to be 1.7261, which is the same rate adopted last year. This will generate $16,997,856 compared to last year's amount of $16,560,288. This represents the 23 d 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 $10,000,000 $5,000,000 $- ti°tiy\yam \N� XN \yh ti°y�\y�ti°y°\y^ti°y^\y�ti°y�\y� 3112000 Ad Valorem Taxes-Delinquent—This revenue source is derived by those taxpayers who do not pay their taxes by March 31s` 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 $- (0 41 °�,^ ti°tip\yam ti°��\y� 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 (2) fiscal years. Utility Tax - Electric $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 3143000 Utility Tax-Water — Section 166.231(1) (A), Florida Statutes, authorizes a City to collect Public Service or Utility Taxes. Miami-Dade County previously established by Ordinance utility taxes for unincorporated areas in the amount of 10% on water. The City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The projection is based on actual collections for the past two (2) fiscal years. Utility Tax- Water $1,150,000 $1,050,000 $950,000 $850,000 $750,000 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 (2)fiscal years. Utility Tax - Gas I W 70$40, 00 00 $30,000 $20,000 $10,000 $ 2-13 3149000 Unified Communications Tax— Effective October 1, 2001, the Unified Communications Tax replaced municipal utility taxes and franchise fees on all telecommunication, cable and other communication services. The projection is based on anticipated actual collections for the past fiscal year. Unified Communications Tax $3,000,000 $2,500,000 $2,000,000 $1,500,000 _ $1,000,000 $500,000 ti°yy\yam ti°y�\y�ti°y�\y�ti°yb\y� 11\'�ti°y°\y^ AV, 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 FY 2017/18. City Business Tax $1,000,000 $950,000 $900,000 $850,000 $800,000 $750,000 \� b\�� h\�(0 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 FY 2017/18 and anticipated building activity. Building Permits $5,000,000 $4,000,000 $3,000,000 $2,000,000 r: $1,000,000 ti°tip\�° ^ 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 FY 2017/18. On January 9, 2018, the City adopted a new FPL Franchise Agreement which will become effective in June 2020 which is anticipated to generate additional revenue for the City in FY 2020/21. Franchise Fee-Electric $3,000,000 fi $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $- ^11 ti°y�\ylb ti°y�\y�ti°y�\yh ti°yh\y°ti°y�\y� ti°y�\y1b 3234000 Franchise Fee-Gas —A city may charge gas companies for the use of its rights-of-way per Florida Statutes 166.021 and 337.401. It is standard practice to enact a 6% fee on gross revenues. The amount projected is based on historical collections. Franchise Fee-Gas $50,000 $40,000 $30,000 $20,000 $10,000 ^11 ti°ti�\yIt. ti°ti�\y� ti°ti�\y� ti°ti�\y(0 ti°ti�\y 00 3237100 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 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 in November 2017. 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 FY 2017/18 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 $900,000 _ $800,000 _ $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 3351500 Alcoholic Beverage License — Various alcoholic beverage license taxes are levied on manufacturers, distributors, vendors and sales agents of alcoholic beverages in the State. The tax is collected by the State and distributed back to the City. The City's share is approximately 38% of the proceeds of the tax collected within the City. 3351800 Half Cent Sales Tax — This revenue source represents '/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 cb ti°yy\yam Ib ti°y�\yIN <0) ti°y�\y° I\ A\, 'b\y� 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 $20,000 $10,000 ti°y�\yIb 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 that was renegotiated in FY 2016/17. 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 Rec/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 AACC Fees and Rentals — This represents anticipated revenue from rental fees, sponsors and the summer performing arts camp. FINES & FORFEITURES 3511000 County Court Fines — The City receives a portion of the revenues resulting from traffic enforcement activities within its corporate limits. The projection is based on actual revenues for the 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. 2-17 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 Misc. 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. THE REST OF THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-18 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 :•moi k CITY COMMISSION 2-19 CITY OF AVENTURA CITY COMMISSION FISCAL YEAR 2018/19 DEPARTMENT DESCRIPTION The City Commission is the community's legislative body which acts as the decision-making entity that establishes policies and ordinances to meet the community's needs on a proactive basis. The City Commission is committed to providing the best possible professional government and the delivery of quality service levels that reflect community priorities and maintain the quality of life for all residents. OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ 63,756 $ 64,309 $ 62,650 $ 62,650 $ 62,650 3000/3999 Contractual Services - - - - - 4000/4999 Other Charges&Services 54,583 57,651 59,850 61,644 61,644 5000/5399 Commodities 2,115 4,816 3,600 3,600 3,600 5400/5499 Other Operating Expenses 17,054 13,455 20,050 19,750 19,750 FTotal Operating Expenses $ 137,508 $ 140,231 $ 146,150 $ 147,644 $ 147,644 * PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2015/16 2016/17 2017/18 2018/19 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 2018/19 BUDGETARY ACCOUNT SUMMARY 001-0101-511 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017118 2018/19 2018/19 PERSONAL SERVICES 1210 Commission Salaries $ 54,870 $ 55,323 $ 55,000 $ 55,000 $ 55,000 2101 RCA 8,472 8,702 7,452 7,452 7,452 2401 Workers'Compensation 414 284 198 198 198 Subtotal 63,756 64,309 62,650 62,650 62,650 OTHER CHARGES&SERVICES 4030 Legislative Expenses 54,583 57,651 59,850 61,644 61,644 JrSubt 54,583 57,651 59,850 61,644 61,644 COMMODITIES 5101 Office Supplies 227 395 400 400 400 5290 Other Operating supplies 1,888 4,421 3,200 3,200 3,200 Subtotal 11IIIIIIIIIIIIIIIIIIIF 2,115 4,816 3,600 3,600 3,600 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 15,384 8,650 9,550 10,000 10,000 5420 Conferences&Seminars 670 3,805 9,500 8,750 8,750 5981 High School Scholarship 1,000 1,000 1,000 1,000 1,000 17,054 13,455 20,050 19,750 19,750 Total City Commission $ 137,508 $ 140,231 $ 146,150 $ 147,644 $ 147,644 2-21 CITY COMMISSION BUDGET JUSTIFICATIONS 4030 Legislative Expenses — This account represents the $8,806 (rounded) 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 senior Krop High School students to offset college expenses. 2-22 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 e OFFICE OF THE CITY MANAGER 2-23 CITY OF AVENTURA OFFICE OF THE CITY MANAGER FISCAL YEAR 2018/19 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 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ 684,517 $ 610,654 $ 609,165 $ 541,007 $ 541,007 3000/3999 Contractual Services 52,500 52,635 52,500 52,500 52,500 4000/4999 Other Charges&Services 47,940 56,152 72,000 58,540 58,540 5000/5399 Commodities 2,578 1,956 4,000 3,000 3,000 5400/5499 Other Operating Expenses 4,658 2,759 9,200 6,500 6,500 fTotal operating expenses $ 792,193 $ 724,156 $ 746,865 $ 661,547 $ 661,547 q ' PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2015/16 2016/17 2017/18 2018/19 0101 City Manager 1.0 1.0 1.0 1.0 4701 Capital Proj.Manager/Code Enforcement Officer 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 3.0 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 2018119 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 10`h 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. Work with consultant to oversee and manage efforts to open the new Aventura 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 2015/16 2016/17 2017/18 2018/19 Citizen Requests &Inquires 27 25 36 36 Commission Requests 22 20 35 35 Community Meetings Attended 15 15 20 20 Agenda Back up Items Prepared 72 60 70 70 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 12 12 12 12 School Advisory Committee Meeting 5 5 5 5 2-26 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 2018/19 BUDGETARY ACCOUNT SUMMARY 001-0501-512 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 PERSONAL SERVICES 1201 Employee Salaries $ 487,396 $ 439,711 $ 425,764 $ 372,108 $ 372,108 2101 FICA 26,407 22,416 32,571 28,466 28,466 2201 Pension 80,678 73,436 72,778 61,159 61,159 2301 Health,Life&Disability 85,701 73,963 76,519 77,934 77,934 2401 Workers'Compensation 4,335 1,128 1,533 1,340 1,340 Subtotal 684,517 610,654 609,165 541,007 541,007 CONTRACTUAL SERVICES 3170 Lobbyist Services 52,500 52,635 52,500 52,500 52,500 Subtotal 52,500 52,635 52,500 52,500 52,500 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 385 1,140 - 2,500 2,500 4040 Administrative Expenses - - 600 - - 4041 Car Allowance 11,400 11,400 11,400 7,200 7,200 4101 Communication Services 1,818 1,183 2,000 840 840 4701 Printing&Binding 1,879 4,829 3,000 3,000 3,000 4710 Printing/Newsletter 32,458 37,600 55,000 45,000 45,000 Subtotal 47,940 56,152 72,000 58,540 58,540 COMMODITIES 5101 Office Supplies 2,578 1,956 4,000 3,000 3,000 Subtotal 2,578 1,956 4,000 3,000 3,000 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 3,074 2,369 6,200 3,500 3,500 5420 Conferences&Seminars 1,334 390 2,000 2,000 2,000 5901 Contingency 250 - 1,000 1,000 1,000 Subtotal 4,658 2,759 9,200 6,500 6,500 Total City Manager $ 792,193 $ 724,156 $ 746,865 $ 661,547 $ 661,547 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 2018/19 :•moi k LEGAL DEPARTMENT 2-29 CITY OF AVENTURA LEGAL FISCAL YEAR 2018119 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 2015/16 2016/17 2017/18 2018/19 2018119 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 382,150 406,843 300,000 300,000 300,000 4000/4999 Other Charges&Services - - - - - 5000/5399 Commodities - - - 5400/5499 Other Operating Expenses - - 5,000 5,000 5,000 Total Operating Expenses $ 382,150 $ 406,843 $ 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 2018/19 BUDGETARY ACCOUNT SUMMARY 001-0601-514 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 CONTRACTUAL SERVICES 3120 Prof.Services-Legal $ 382,150 $ 406,843 $ 300,000 $ 300,000 $ 300,000 Subtotal 382,150 406,843 300,000 300,000 300,000 OTHER OPERATING EXPENSES 5901 Contingency - - 5,000 5,000 5,000 Subtotal - - 5,000 5,000 5,000 Total Legal $ 382,150 $ 406,843 $ 305,000 $ 305,000 $ 305,000 BUDGET JUSTIFICATIONS 3120 Prof. 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 FY 2018/19. 2-31 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 ^ i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-32 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018119 k CITY CLERK'S OFFICE 2-33 CITY OF AVENTURA CITY CLERK'S OFFICE FISCAL YEAR 2018/19 DEPARTMENT DESCRIPTION L[end rd and maintain an accurate record of the official actions of the City Commission and Boards. Serve as the local Elections Supervisor. Provide notice of all required meetings, gal advertising and respond to public records requests. Implement and maintain records ent program. Administer publication and supplement of City Code Book. Maintain custody eal and all City records. Assist in preparation of agenda items, prepare and distribute packages and recaps. Schedule Code Enforcement Hearings and provide administrative o Special Master. Provide clerical support to the City Commission. Assist City Manager's th special projects. OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ 232,895 $ 242,038 $ 250,597 $ 267,583 $ 267,583 3000/3999 Contractual Services - - - - - 4000/4999 Other Charges&Services 59,488 58,111 49,300 69,300 69,300 5000/5399 Commodities 2,246 3,978 4,000 4,000 4,000 5400/5499 Other Operating Expenses 1,608 1,787 3,300 3,300 3,300 Total Operating Expenses $ 296,237 $ 305,914 $ 307,197 $ 344,183 $ 344,183 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2015/16 2016/17 2017/18 2018/19 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 2018119 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 applicable recaps of 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 2015/16 2016/17 2017/18 2018/19 No.of Sets of Minutes Prepared 40 46 30 38 No.of Public Notices Prepared 30 25 25 27 No.of Legal Advertisements Published 34 34 25 28 No.of Ordinances Drafted 17 12 12 13 No.of Resolutions Drafted 75 59 55 64 No.of Lien Requests Responded To 1,762 1,605 1,400 1,502 No.of Welcome Letters Prepared 190 246 200 214 No.of Agenda Packages Prepared/Distributed 30 33 26 29 No.of Agenda Recaps Prepared/Distributed 19 19 16 17 No.of Proclamations Issued 1 22 1 20 1 17 1 21 2-36 CITY OF AVENTURA CITY CLERK'S OFFICE 2018/19 BUDGETARY ACCOUNT SUMMARY 001-0801-519 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 PERSONAL SERVICES 1201 Employee Salaries $ 169,626 $ 175,833 $ 181,079 $ 193,792 $ 193,792 1401 Overtime 870 1,199 800 800 800 2101 FICA 12,669 13,352 13,853 14,825 14,825 2201 Pension 24,001 24,666 26,588 28,478 28,478 2301 Health,Life&Disability 25,067 26,529 27,625 28,990 28,990 2401 Workers'Compensation 662 459 652 698 698 Subtotal 232,895 242,038 250,597 267,583 267,583 OTHER CHARGES&SERVICES 4001 Travel&Per Diem - - 1,500 1,500 1,500 4041 Car Allowance 6,000 6,000 6,000 6,000 6,000 4101 Telephone 840 840 900 900 900 4701 Printing&Binding 1,312 133 3,000 3,000 3,000 4730 Records Retention 695 910 4,000 4,000 4,000 4740 Ordinance Codification 3,558 5,455 3,900 3,900 3,900 4911 Legal Advertising 24,707 25,183 25,000 25,000 25,000 4915 Election Expenses 22,376 19,590 5,000 25,000 25,000 Subtotal 59,488 58,111 49,300 69,300 69,300 COMMODITIES 5101 Office Supplies 1,661 2,699 3,200 3,200 3,200 5290 Other Operating Supplies 585 1,279 800 800 800 Subtotal 2,246 3,978 4,000 4,000 4,000 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 1,258 1,389 1,300 1,300 1,300 5420 Conferences&Seminars 350 398 2,000 2,000 2,000 Subtotal - 1,608 1,787 3,300 3,300 3,300 Total City Clerk ' $ 296,237 $ 305,914 $ 307,197 $ 344,183 $ 344,183 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. 4915 Election Expenses—Costs associated with the election that will be held in November 2018. 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 2018/19 :•moi k FINANCE DEPARTMENT 2-39 CITY OF AVENTURA FINANCE FISCAL YEAR 2018/19 DEPARTMENT DESCRIPTION 11 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 2015116 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ 887,326 $ 920,072 $ 945,778 $ 961,991 $ 961,991 3000/3999 Contractual Services 45,700 47,894 57,725 60,725 60,725 4000/4999 Other Charges&Services 30,507 30,130 37,140 36,060 36,060 5000/5399 Commodities 5,831 5,232 7,700 7,200 7,200 5400/5499 Other Operating Expenses 10,285 8,431 11,500 11,500 11,500 Notal Operating Expenses $ 979,649 $ 1,011,759 $ 1,059,843 $ 1,077,476 $ 1,077,476 M PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2015/16 2016/17 2017/18 2018/19 1001 Finance Director 1.0 1.0 1.0 1.0 1501 Controller 1.0 1.0 1.0 1.0 13701 Human Resources Manager 1.0 1.0 1.0 1.0 1301 Purchasing Agent 1.0 1.0 1.0 1.0 1201-1202 Accountant 2.0 2.0 2.0 2.0 3601 Customer Service Rep.II 1.0 1.0 1.0 1.0 Total 7.0 7.0 7.0 7.0 2-40 FINANCE DEPARTMENT ORGANIZATION CHART Finance Director Risk Management F hasing Accounting Human Resources hasing Controller Human Resources ent Manager Accountant (2) Customer Service Representative II Headings above that are bolded and underlined, represent a function and/or service of the department. 2-41 CITY OF AVENTURA FINANCE FISCAL YEAR 2018/19 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 31s`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 11. Assist the City Manager in the development and preparation of the City's Annual Budget, Capital Improvement Program and the K-8 Charter School Budget. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2015/16 2016/17 2017/18 2018/19 %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% 98% 98% Number ofbi-weekly payroll processed timely 26 26 26 26 Annually review adequacyof insurance coverage 1 1 1 1 Number of New Hires—Full-time 9 10 14 10 Number of New Hires—Part-time 10 1 13 7 10 Assist the City Manager in the development and preparation of the City's Annual Budget,Capital Improvement Program and the K-8 Charter School Budget 1 1 1 3 2-42 CITY OF AVENTURA FINANCE 2018/19 BUDGETARY ACCOUNT SUMMARY 001-1001-513 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 PERSONAL SERVICES 1201 Employee Salaries $ 624,634 $ 646,642 $ 655,475 $ 669,668 $ 669,668 2101 RCA 42,928 44,341 50,144 51,230 51,230 2201 Pension 87,467 89,892 94,782 96,805 96,805 2301 Health,Life&Disability 129,933 137,561 143,017 141,877 141,877 2401 Workers'Compensation 2,364 1,636 2,360 2,411 2,411 Subtotal 887,326 920,072 945,778 961,991 961,991 CONTRACTUAL SERVICES 3180 Medical Exams-New Employees 778 2,441 4,200 4,200 4,200 3190 Prof.Services 2,922 3,353 4,525 4,525 4,525 3201 Prof.Services-Auditor 42,000 42,100 49,000 52,000 52,000 Subtotal 45,700 47,894 57,725 60,725 60,725 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 5,547 6,093 7,500 7,500 7,500 4101 Communication Services 1,440 1,491 1,440 1,440 1,440 4610 R&M-Vehicles 609 160 700 700 700 4650 R&M-Office Equipment 5,011 5,262 5,500 5,500 5,500 4701 Printing&Binding 3,503 2,319 4,000 3,420 3,420 4910 Advertising 14,397 14,805 17,500 17,500 17,500 4990 Other Current Charges - - 500 - - Subtotal 30,507 30,130 37,140 36,060 36,060 COMMODITIES 5101 Office Supplies 3,879 3,951 5,000 5,000 5,000 5120 Computer Operating Supplies 869 - 1,000 500 500 5220 Gas&Oil 798 803 1,400 1,400 1,400 5290 Other Operating Supplies 285 478 300 300 300 Subtotal 5,831 5,232 7,700 7,200 7,200 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 4,433 3,537 4,000 4,000 4,000 5420 Conferences&Seminars 4,563 4,852 5,500 5,500 5,500 5450 Training 1,289 42 1,500 1,500 1,500 5901 Contingency - - 500 500 500 iFubtotal 10,285 8,431 11,500 11,500 11,500 Total Finance $ 979,649 $ 1,011,759 $ 1,059,843 $ 1,077,476 $ 1,077,476 2-43 FINANCE BUDGET JUSTIFICATIONS 3190 Prof. Services — The cost related to the transport of the City's bank deposits by an armored courier service. 3201 Prof. 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 2018/19 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-46 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 :•moi k INFORMATION TECHNOLOGY DEPARTMENT 2-47 CITY OF AVENTURA INFORMATION TECHNOLOGY FISCAL YEAR 2018/19 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 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ 642,424 $ 735,542 $ 805,410 $ 831,349 $ 831,349 3000/3999 Contractual Services 1,313 1,873 10,000 10,000 10,000 4000/4999 Other Charges&Services 207,162 253,053 273,865 289,236 289,236 5000/5399 Commodities 15,358 12,786 18,000 17,500 17,500 5400/5499 Other Operating Expenses 3,434 8,428 15,535 15,635 15,635 Total Operating Expenses $ 869,691 $ 1,011,682 $ 1,122,810 $ 1,163,720 $ 1,163,720 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2015/16 2016/17 2017/18 2018/19 9201 Information Technology Director 1.0 1.0 1.0 1.0 00141 Operations Manager - 1.0 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/ProjectSpecialist 2.0 1.0 1.0 1.0 Total 6.0 6.0 6.0 6.0 2-48 INFORMATION TECHNOLOGY DEPARTMENT ORGANIZATION CHART Information Technology Director IT Operations Communications Manager Tech Project Specialist F ork IT Support/Project rator II Specialist ork rator I 2-49 CITY OF AVENTURA INFORMATION TECHNOLOGY FISCAL YEAR 2018119 OBJECTIVES 1. Provide a secure computer network for applications, sharing of common files, email, etc. for City staff. 2. Provide a secure computer network for applications, sharing of common files, email, etc. to support administrative staff, teachers and the students at Aventura City of Excellence School ("ACES"). 3. Provide a central computer system that serves the information management needs of all departments. 4. Provide help desk support and services to all City and ACES staff. 5. Develop a 3 to 5 year replacement cycle for computing equipment. 6. Expand E-Government applications and services. 7. Maintain City provided web content and services while addressing departmental and customer needs on cityofaventura.com, aventuracharter.org and aventurace nter.org. 8. Maintain the City's intranet in order to provide routine and timely information to City staff. 9. Coordinate an efficient communications strategy to deliver consistent messaging across the City's websites, email, print, and social media to the City's customers. 10. Improve the City's cable channel, AVTV, by keeping information accurate and current as well as 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. Provide project management and technical support for Community Development's project to upgrade to a new centralized software solution for permitting and related services. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2015/16 2016/17 2017/18 2018/19 • 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 837 914 1,137 1,286 Number of physical servers supported 22 20 19 18 Number of virtual servers supported 36 36 37 37 Number of help desk support cases 4,418 5,169 5,100 5,200 NumberofCityperiodical publications coordinated 4 4 4 4 Number oftraining sessions held 4 4 4 4 2-50 CITY OF AVENTURA INFORMATION TECHNOLOGY 2018/19 BUDGETARY ACCOUNT SUMMARY 001-1201-513 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 PERSONAL SERVICES 1201 Employee Salaries $ 454,706 $ 521,693 $ 562,734 $ 579,617 $ 579,617 2101 RCA 31,957 36,823 43,049 44,341 44,341 2201 Pension 62,673 72,483 80,421 82,834 82,834 2301 Health,Life&Disability 91,356 103,215 117,186 122,476 122,476 2401 Workers'Compensation 1,732 1,328 2,020 2,081 2,081 Subtotal 642,424 735,542 805,410 831,349 831,349 CONTRACTUAL SERVICES 3190 Other Prof.Services 1,313 1,873 10,000 10,000 10,000 Subtotal 1,313 1,873 10,000 10,000 10,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 4,138 5,130 7,500 7,500 7,500 4041 Car Allowance 6,000 6,000 6,000 6,000 6,000 4101 Communication Services 6,053 7,600 8,380 8,780 8,780 4650 R&M-Office Equipment 167,061 209,616 219,585 227,556 227,556 4701 Printing&Binding 163 222 500 500 500 4851 Web Page Maintenance 6,898 7,056 12,700 16,900 16,900 4852 Email Hosting Services 16,849 17,429 19,200 22,000 22,000 Subtotal 207,162 253,053 273,865 289,236 289,236 COMMODITIES 5101 Office Supplies 1,543 1,389 3,000 2,500 2,500 5120 Computer Operating Supplies 13,815 11,397 15,000 15,000 15,000 Subtotal 15,358 12,786 18,000 17,500 17,500 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 970 890 4,200 4,300 4,300 5420 Conferences&Seminars 2,230 1,350 3,335 3,335 3,335 5450 Training 234 6,188 8,000 8,000 8,000 r Subtotal 3,434 8,428 15,535 15,635 15,635 Total Information Technology $ 869,691 $ 1,011,682 $ 1,122,810 $ 1,163,720 $ 1,163,720 2-51 INFORMATION TECHNOLOGY BUDGET JUSTIFICATIONS 3190 Other Prof. 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 Local 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 Local 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 2018/19 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-54 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 :•moi k POLICE DEPARTMENT 2-55 CITY OF AVENTURA POLICE FISCAL YEAR 2018/19 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 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ 15,431,891 $ 16,627,375 $ 17,374,939 $ 17,868,970 $ 17,868,970 3000/3999 Contractual Services 892,143 709,401 749,000 749,000 749,000 4000/4999 Other Charges&Services 651,406 732,718 817,000 1,025,700 1,025,700 5000/5399 Commodities 423,045 448,502 439,500 479,500 479,500 5400/5499 Other Operating Expenses 60,432 51,562 62,000 60,000 60,000 Total Operating Expenses $ 17,458,917 $ 18,569,558 $ 19,442,439 $ 20,183,170 $ 20,183,170 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2015/16 2016/17 2017/18 2018/19 0901 Chief of Police 1.0 1.0 1.0 1.0 9401-9402 Majors 2.0 3.0 2.0 2.0 2601 Commander 1.0 1.0 1.0 1.0 3002 Executive Assistant 1.0 1.0 1.0 1.0 2201-2205 Captains 4.0 4.0 5.0 5.0 2301-2312 Sergeants 12.0 12.0 12.0 12.0 2101-2108 Detectives 7.0 8.0 8.0 8.0 2001-2063 Police Officers 58.0 58.0 62.0 63.0 6201 Crime Prev Coordinator 1.0 1.0 1.0 1.0 3701 Crime Analyst 1.0 - - - 5501 Property Room/Crime Scene Supervisor 1.0 1.0 1.0 1.0 3901 Crime Scene Tech II 1.0 1.0 1.0 1.0 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 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 7.0 7.0 7.0 6701-6706 Communication Officer II 6.0 6.0 6.0 6.0 2701-2704 Communication Officer 1.0 - - - 8601-8602 Administrative Asst.III 2.0 2.0 2.0 2.0 13501-13502 Personnel&Training Specialist 2.0 2.0 2.0 2.0 7501 Fleet Manager/Quartermaster 1.0 1.0 1.0 1.0 13801 Emergency Vehicle Technician 1.0 1.0 1.0 1.0 9301 Fleet Maintenance Worker 1.0 1.0 1.0 1.0 Total 124.0 125.0 129.0 130.0 2-56 POLICE DEPARTMENT ORGANIZATION CHART Staff Inspection/ C7ofPolice7' Accreditation Captain 7 Internal Affairs Executive Assistant Administrative Services Operations Specialized Services Commander Major Major Captain Captain (2) Captain Sergeant r 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 (2) Technician Administrative Assistant Fleet Maintenance Worker Sergeant-CSU 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 2018/19 OBJECTIVES 1. Technological Advancement Initiatives: • Implementation of a current NexGen compliant E911 system in order to successfully and seamlessly migrate to the next phase of the E911 industry. • Completion of the Police personnel attendance system ("InTime") integration with the City's current payroll system that will allow for an automatic transfer of data during the bi- weekly payroll accounting process. 2. Workforce Initiative: • 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 City's evolving population. 3. Restructure organizational positions to create a dedicated Community Policing Unit that will oversee Community Outreach, School Resource Officers, Crime Prevention, homelessness, elder abuse and communication with the community. 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. Community Outreach Initiatives: • In order to effectively meet the unique needs of our community, we will expand our Community Outreach Program to encompass every residential neighborhood and business. • We will continue to conduct ongoing customer service surveys of residents, businesses and victims of crimes to improve our resource allocation, decision making and analysis. 6. Public Relations Initiatives: • 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. School Safety Initiative: • Expand police services in order to meet the need for the community's evolving school safety requirements. • Provide operational training seminars to current and incoming employees to prepare them to be proactive in school safety threat awareness, to include: active shooters, IED/bomb recognition, handling violent occurrences and critical incident management protocols. 2-58 PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2015/16 2016/17 2017/18 2018/19 Man-hours Assigned to traffic flow issues 19,300 11,520 11,520 11,520 Progress Toward National Re-accreditation 33% 75% 100% 25% Personnel Hired 7 4 9 4 Community Programs 27 30 32 35 Community Presentations 26 29 80 100 Community Involvement Activities 34 60 80 100 Man hours Assigned to School Resources 2,400 2,400 2,400 4,800 Calls for Service 15,419 17,680 18,056 18,100 Arrests 1,560 1,232 1,208 1,200 Accidents 2,071 2,162 2,360 2,400 Traffic Citations 19,597 13,343 9,252 9,300 Parking Citations Issued 618 889 1,080 1,090 Part 1 Crimes Reported 1 2,128 j 2,091 2,520 2,600 Customer Service Surveys 1,000 1,000 1,000 1,000 2-59 CITY OF AVENTURA OLICE 2018/19 BUDGETARY ACCOUNT SUMMARY 001-2001-521 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 PERSONAL SERVICES 1201 Employee Salaries $ 9,489,420 $ 9,821,268 $ 10,583,196 $ 10,875,627 10,875,627 1390 Court Time 126,345 89,217 115,000 115,000 115,000 1401 Overtime 730,861 1,169,068 800,000 820,000 820,000 1410 Holiday Pay 158,509 155,852 150,000 150,000 150,000 1501 Police Incentive Pay 68,970 71,270 76,380 75,720 75,720 2101 RCA 755,799 802,955 828,654 850,974 850,974 2201 Pension 1,896,785 2,184,499 2,189,480 2,245,372 2,245,372 2301 Health,Life&Disability 1,831,509 1,945,962 2,137,345 2,227,159 2,227,159 2401 Workers'Compensation 373,693 387,284 494,884 509,118 509,118 15,431,891 16,627,375 17,374,939 17,868,970 17,868,970 CONTRACTUAL SERVICES 3170 Temporary Staff 18,469 - - - - 3180 Medical Exams 7,255 5,513 9,000 9,000 9,000 3190 Prof.Services-Traffic Safety Program 832,022 666,325 700,000 700,000 700,000 3192 Prof.Services 34,397 37,563 40,000 40,000 40,000 Subtotal 892,143 709,401 749,000 749,000 749,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 17,637 17,998 18,000 21,000 21,000 4040 Administrative Expenses 8,518 9,466 20,000 37,500 37,500 4042 Recruiting&Hiring Expense 4,544 2,217 8,000 10,000 10,000 4043 CALEA Accreditation 5,345 8,521 13,000 9,200 9,200 4050 Investigative Expense 8,699 15,028 19,000 19,000 19,000 4101 Communication Services 77,517 141,853 145,000 183,000 183,000 4201 Postage 3,447 3,696 4,000 4,000 4,000 4420 Leased Equipment 44,410 39,442 50,000 82,000 82,000 4440 Copy Machine Costs 3,814 2,680 3,000 3,000 3,000 4610 R&M-Vehicles 100,900 112,270 90,000 115,000 115,000 4645 R&M-Equipment 254,422 249,976 313,000 407,000 407,000 4650 R&M-Office Equipment 118,656 123,559 130,000 130,000 130,000 4701 Printing&Binding 3,497 6,012 4,000 5,000 5,000 Subtotal 651,406 732,718 817,000 1,025,700 1,025,700 COMMODITIES 5101 Office Supplies 13,086 10,164 13,000 13,000 13,000 5115 Byrne Grant Match 14,530 13,907 10,000 10,000 10,000 5120 Computer Operating Supplies 11,792 13,452 12,000 14,000 14,000 5220 Gas&Oil 193,379 225,710 200,000 225,000 225,000 5240 Uniforms 27,646 25,660 39,000 39,000 39,000 5245 Uniform Allowance 69,759 71,406 72,000 72,000 72,000 5266 Photography 139 1,237 500 500 500 5270 Ammunition 40,868 20,239 30,000 30,000 30,000 5290 Operating Supplies 51,846 66,727 63,000 76,000 76,000 Subtotal 423,045 448,502 439,500 479,500 479,500 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 6,239 7,517 7,000 7,000 7,000 5430 Educational Assistance 10,509 4,943 8,000 6,000 6,000 5450 Training 43,684 39,102 47,000 47,000 47,000 Subtotal 60,432 51,562 62,000 60,000 60,000 Total Police $ 17,458,917 $ 18,569,558 $ 19,442,439 $ 20,183,170 $ 20,183,170 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 Prof. Services Traffic Safety Program — 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 Prof. 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. 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. 2-61 POLICE BUDGET JUSTIFICATIONS —CONTINUED 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 tasers, 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 2018/19 :•moi k COMMUNITY DEVELOPMENT DEPARTMENT 2-63 CITY OF AVENTURA COMMUNITY DEVELOPMENT FISCAL YEAR 2018/19 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 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ 801,202 $ 813,764 $ 808,691 $ 833,096 $ 833,096 3000/3999 Contractual Services 3,104,751 2,836,597 1,640,000 1,640,750 1,640,750 4000/4999 Other Charges&Services 47,659 80,884 107,300 96,300 96,300 5000/5399 Commodities 9,798 8,253 13,150 13,150 13,150 5400/5499 Other Operating Expenses 3,305 2,153 8,900 8,400 8,400 Total Operating Expenses $ 3,966,715 $ 3,741,651 $ 2,578,041 $ 2,591,696 $ 2,591,696 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2015/16 2016/17 2017/18 2018/19 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 1.0 4701 Capital Projects Manager/Code Enforcement Office 0.4 - - - Total Full-Time 7.4 7.0 7.0 7.0 Total Part-Time 2.0 2.0 2.0 2.0 Total 9.4 9.0 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 oo 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 2018119 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 TrakiT software for electronic submission of building permits and plans. 16. Continue to update procedural manual for all divisions of the department. 17. Implement and train staff on TrakiT software GeoTract module 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 2015/16 2016/17 2017/18 2018/19 No.of Local Business Tax Receipts Issued 2,625 2,438 2,600 2,600 No.of Code Notice of Violations Issued 109 150 200 200 No.of Special Master Hearings 4 1,931 500 700 No.of Building Permits Issued 4,959 4,560 5,000 5,000 No.of Building Inspections Performed 12,055 11,257 10,000 10,000 No.of Land Development Petitions Processed 14 14 10 10 No.of Variance Requests Processed 7 3 4 4 No.of Site Plans Reviewed 10 10 6 6 •of Inspections Performed 24 Hrs.of Request 99 99 99 99 •of Plan Reviews Conducted Within 10 Days 1 98 1 98 1 98 1 98 2-66 CIN OF AVENTURA COMMUNITY DEVELOPMENT 2018/19 BUDGETARY ACCOUNT SUMMARY 001-4001-524 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 PERSONAL SERVICES 1201 Employee Salaries $ 570,800 $ 582,388 $ 569,098 $ 584,653 $ 584,653 1401 Overtime 2,351 2,095 5,000 5,000 5,000 1410 Holiday Pay - 329 - - - 2101 RCA 46,539 42,871 43,536 44,726 44,726 2201 Pension 71,382 69,815 71,561 73,709 73,709 2301 Health,Life&Disability 99,953 110,611 107,936 113,206 113,206 2401 Workers'Compensation 10,177 5,655 11,560 11,802 11,802 Wbtot 801,202 813,764 808,691 833,096 833,096 CONTRACTUAL SERVICES 3101 Building Inspection Services 2,971,861 2,723,009 1,500,000 1,500,750 1,500,750 3190 Prof.Services 132,890 113,588 140,000 140,000 140,000 Subtotal 3,104,751 2,836,597 1,640,000 1,640,750 1,640,750 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 3,244 2,673 4,000 4,000 4,000 4041 Car Allowance 6,000 6,000 6,000 6,000 6,000 4101 Communication Services 1,216 1,029 1,500 1,500 1,500 4420 Lease Equipment 3,164 2,317 2,800 2,800 2,800 4610 R&M-Vehicles 740 258 2,000 1,000 1,000 4645 R&M-Equipment - 635 45,000 35,000 35,000 4701 Printing 7,442 8,372 6,000 6,000 6,000 4730 Records Retention 25,853 59,600 40,000 40,000 40,000 Subtotal 47,659 80,884 107,300 96,300 96,300 COMMODITIES 5101 Office Supplies 6,988 5,736 7,500 7,500 7,500 5120 Computer Operating Supplies 1,356 1,201 2,000 2,000 2,000 5220 Gas&Oil 1,001 556 1,500 1,500 1,500 5240 Uniforms 453 317 650 650 650 5245 Uniform Allowance - 318 1,500 1,500 1,500 5290 Other Operating Supplies - 125 - - - Subtot 9,798 8,253 13,150 13,150 13,150 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 1,447 1,049 2,500 2,000 2,000 5420 Conferences&Seminars 1,762 1,104 3,400 3,400 3,400 5450 Training 96 - 2,500 2,500 2,500 5901 Contingency - - 500 500 500 Subtotil 3,305 2,153 8,900 8,400 8,400 ' Total Community Development $ 3,966,715 $ 3,741,651 $ 2,578,041 $ 2,591,696 $ 2,591,696 2-67 COMMUNITY DEVELOPMENT BUDGET JUSTIFICATIONS 3101 Building Inspection Services — Estimated costs associated with private firm to perform building inspection services. 3190 Prof. 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 2018/19 :•moi k COMMUNITY SERVICES DEPARTMENT 2-69 CITY OF AVENTURA COMMUNITY SERVICES FISCAL YEAR 2018/19 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 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ 1,625,126 $ 877,995 $ 919,796 $ 986,460 $ 986,460 3000/3999 Contractual Services 1,938,874 610,257 634,000 659,000 659,000 4000/4999 Other Charges&Services 1,393,740 773,385 825,000 794,500 794,500 5000/5399 Commodities 17,247 13,323 16,500 26,500 26,500 5400/5499 Other Operating Expenses 9,845 10,395 15,500 14,500 14,500 Total Operating Expenses $ 4,984,832 $ 2,285,355 $ 2,410,796 $ 2,480,960 $ 2,480,960 PERSONNEL ALLOCATION SUMMARY Position Ni Position Title 2015/16 2016/17 2017/18 2018/19 5001 Director of Community Services 1.0 1.0 1.0 1.0 5101 Public Works Operations Manager 1.0 - - - 3004 Executive Assistant 1.0 0.5 5301 Public Works Coordinator 1.0 - 13901 Parks and Recreation Manager II 1.0 4901 Parks and Recreation Manager 1.0 - - - 13901 Parks and Recreation Manager - 1.0 1.0 1.0 1901-1902 Parks and Recreation Supervisor 3.0 2.0 2.0 2.0 5801-5803 Park Attendant(FIT) 3.0 3.0 3.0 3.0 7701 Facilities Manager 1.0 - - - 5401 Maintenance Worker 1.0 - - - 14501 Community Program Manager - 1.0 1.0 1.0 10201 Community Rec Center Manager - 1.0 1.0 1.0 10401 Community Rec Center Supervisor 1.0 1.0 1.0 1.0 5701-5711 Park Attendant(P/T) 11.0 11.0 11.0 11.0 Park Attendant(P/T)Seasonal - - 3.0 3.0 Total Full-Time 15.0 10.5 10.0 10.0 Total Part-Time 11.0 11.0 14.0 14.0 Total 26.0 21.5 24.0 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 Park • Waterways Dog Park Events and Activities: • Winter, Spring and Summer Camps • 8 Teacher Planning Day Programs • 11 Special Events including:4 Movie Nights, Earth Day/Arbor Day Program, July 4th Fireworks, Halloween, Founders Day, Veterans Day and two (2) Ride with the Police bike events • Senior Trips and Tours Program • Recreation Programs,Activities and Classes • Youth and Adult Sports Leagues and Tennis • Park/Athletic Field Maintenance and Landscaping • Special Event Permitting 2-71 CITY OF AVENTURA COMMUNITY SERVICES FISCAL YEAR 2018119 OBJECTIVES 1. Provide accurate and timely 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 11 special events per year. 7. Increase rentals for the Aventura BCycle program and promote bicycle safety awareness. 8. Enhance landscape and athletic turf maintenance in all parks. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2015/16 2016/17 2017/18 2018/19 Resident complaints &concerns cleared (1) 145 40 45 48 Advisory Board Meetings attended 5 5 6 5 CIP projects completed 6 5 7 9 Founders Park attendance (Z) 190,249 189,460 190,000 192,000 Community Recreation Center attendance(Z) 90,126 97,899 105,000 107,000 Number of participants registered in youth sports 1,014 943 950 1,000 Number of Special Events 10 12 12 12 Number of BCycle rentals 281 6,031 6,500 7,000 (1)Resident complaints &concerns cleared 2015/16 numbers included Public Works department (Z)Parks and the Community Recreation Centerwere closed due to Hurricane Irma' 2018-19 Youth Sports Calendar Sport Season Basketball Oct-April Boys Soccer Oct-May Girls Soccer Oct-May Little League Baseball Mar-May Travel Soccer Aug-May Travel Basketball Oct-May 2-72 CITY OF AVENTURA COMMUNITY SERVICES 2018/19 BUDGETARY ACCOUNT SUMMARY 001-5001-539 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 PERSONAL SERVICES 1201 Employee Salaries $ 1,161,385 $ 631,847 $ 632,828 $ 678,060 $ 678,060 1401 Overtime 17,647 14,212 10,000 15,000 15,000 2101 FICA 104,357 25,210 48,411 51,872 51,872 2201 Pension 132,888 54,851 68,976 72,335 72,335 2301 Health,Life&Disability 184,668 132,802 146,425 153,045 153,045 2401 Workers'Compensation 24,181 19,073 13,156 16,148 16,148 Subtotal MOVINIPPM 1,625,126 877,995 919,796 986,460 986,460 CONTRACTUAL SERVICES 3113 Prof.Services-Comm.Cen.Inst. 124,816 139,174 110,000 110,000 110,000 3150 Prof.Services-Landscape Arch. 66,355 24,000 24,000 24,000 3160 Prof.Services-Security 32,019 3450 Lands/Tree Maint.Svcs-Streets 916,888 3451 Beautification/Signage 69,531 3452 Lands/Tree Maint.Svcs-Parks 256,894 471,083 500,000 525,000 525,000 3455 Transportation Services 472,371 jWubto 1,938,874 610,257 634,000 659,000 659,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 631 63 1,500 1,500 1,500 4041 Car Allowance 6,000 6,500 6,000 6,000 6,000 4101 Communication Services 4,914 3,555 5,500 5,500 5,500 4301 Utilities-Electric 51,205 4311 Utilities-Street Lighting 206,068 4320 Utilities-Water 206,824 4420 Lease 2,644 2,093 4,000 3,500 3,500 4610 R&M-Vehicles 4,258 4,319 4,000 4,000 4,000 4620 R&M-Buildings 68,818 4631 R&M-Janitorial Services 45,407 4645 R&M-Equipment 22,263 8,193 12,500 12,500 12,500 4672 R&M-Parks 99,074 72,100 105,000 115,000 115,000 4691 R&M-Streets 14,752 4701 Printing&Binding 5,272 5,819 6,500 6,500 6,500 4850 Special Events 68,722 119,656 120,000 90,000 90,000 4851 Cultural/Recreation Programs 111,974 120,500 110,000 110,000 110,000 4852 Founders Day Activities 148,706 76,809 80,000 80,000 80,000 4854 Summer Recreation 326,208 353,778 370,000 360,000 360,000 Subtotal 1,393,740 773,385 825,000 794,500 794,500 COMMODITIES 5101 Office Supplies 3,885 2,769 3,500 3,500 3,500 5120 Computer Operating Supplies 5,967 3,856 5,000 16,000 16,000 5220 Gas&Oil 2,214 5240 Uniforms 4,637 5,971 6,000 6,000 6,000 5290 Other Operating Supplies 544 727 2,000 1,000 1,000 Subtotal 17,247 13,323 16,500 26,500 26,500 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 2,930 2,225 3,500 3,500 3,500 5420 Conferences&Seminars 289 199 3,000 2,000 2,000 5450 Training 6,401 5,871 6,500 6,500 6,500 5901 Contingency 225 2,100 2,500 2,500 2,500 Subtotal 9,845 10,395 15,500 14,500 14,500 Total Community Services $ 4,984,832 $ 2,285,355 $ 2,410,796 $ 2,480,960 $ 2,480,960 2-73 COMMUNITY SERVICES BUDGET JUSTIFICATIONS 3113 Prof. 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 Lands/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 six (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 ride and improve the quality of life for the residents: four (4) Movie Nights, Earth/Arbor Day, July 4` Fireworks, two (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 23' anniversary Founders Day activities which will be held on Sunday November 11, 2018. 5410 Subscriptions & Memberships — Provides for funding memberships in the Florida Recreation and Parks Association, 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 2018/19 :•moi k PUBLIC WORKS/TRANSPORTATION DEPARTMENT 2-75 CITY OF AVENTURA PUBLIC WORKS/TRANSPORTATION FISCAL YEAR 2018/19 DEPARTMENT DESCRIPTION This department is responsible for the maintenance of roads, medians, public areas, drainage systems, government facilities, beautification projects, mass transit services and capital projects. These services seek to enhance the high quality of life for the City's residents, businesses and visitors by maintaining City infrastructure and the appearance of the City and providing public transportation opportunities to reduce vehicular traffic. OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORYRECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ - $ 869,339 $ 967,866 $ 1,000,634 $ 1,000,634 3000/3999 Contractual Services 1,357,063 1,420,000 1,409,000 1,409,000 4000/4999 Other Charges&Services 723,078 627,000 732,000 732,000 5000/5399 Commodities 12,532 12,250 12,500 12,500 5400/5499 Other Operating Expenses 6,636 6,500 8,500 8,500 Operating Expenses $ $ 2,968,648 $ 3,033,616 $ 3,162,634 $ 3,162,634 11 19 PERSONNEL ALLOCATION SUMMARY Position N( Position Title 2015/16 2016/17 2017/18 2018/19 00142 Director of Public Works/Transportation - 1.0 1.0 1.0 5101 Public Works Operations Manager 1.0 1.0 1.0 3004 Executive Assistant 0.5 1.0 1.0 4701 Capital Projects Manager 1.0 1.0 1.0 14401 Public Works Stormwater Coordinator - 1.0 1.0 5301 Public Works Coordinator 1.0 - - 7701 Facilities Manager 1.0 1.0 1.0 5401 Maintenance Worker 1.0 1.0 1.0 Total 6.5 7.0 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 2018119 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. Enforce the Stormwater Inspection Policy and Ordinance for private property compliance. 6. Continue with Staff Educational and Certification Requirements for NPDES and FPM 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 and manage the Stormwater Management Plan. 10. Maintain storm drain system for an optimum drainage system. 11. Participate in regional efforts to improve transportation in Northeast Miami-Dade. 12. Maintain streets and walkways for vehicle and pedestrian safe usage. 13. Maintain all City Facilities to provide for a safe and clean environment. 14. Continue to work toward full Public Works accreditation from the American Public Works Association. 15. Oversee capital projects. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2015/16 2016/17 2017/18 2018/19 Resident complaints &concerns cleared N/A 173 175 170 Tree City re-certification N/A 1 1 1 Stormwater basins/systems cleaned N/A 65 73 75 Shuttle bus ridership N/A 289,731 312,000 315,000 PW permits issued N/A 62 65 68 Illicit discharge inspections (stormwater) N/A 12 7 10 NPDES permit inspection private property N/A 5 12 17 Annual facility&mechanical inspections N/A 18 18 18 2-78 PUBLIC WORKS/TRANSPORTATION 2018/19 BUDGETARY ACCOUNT SUMMARY 001-5401-541 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 PERSONAL SERVICES 1201 Employee Salaries $ - $ 604,847 $ 664,900 $ 689,108 $ 689,108 1401 Overtime 3,120 7,000 3,500 3,500 2101 RCA 46,543 50,865 52,717 52,717 2201 Pension 86,998 96,900 100,446 100,446 2301 Health,Life&Disability 107,960 118,988 124,756 124,756 2401 Workers'Compensation 19,871 29,213 30,107 303107 869,339 967,866 130003634 1,000,634 CONTRACTUAL SERVICES 3150 Prof.Services-Landscape Arch. 34,560 8,000 4,000 4,000 3160 Prof.Services-Security 32,281 40,000 45,000 45,000 3450 Lands/Tree Maint.Svcs-Streets 810,518 800,000 800,000 800,000 3451 Beautification/Signage 36,526 72,000 60,000 60,000 3455 Transportation Services 443,178 500,000 500,000 500,000 Subtotal 1,357,063 1,420,000 134093000 1,409,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 2,131 1,500 2,000 2,000 4041 Car Allowance 5,855 6,000 6,000 6,000 4101 Communication Services 2,777 3,250 3,000 3,000 4301 Utilities-Electric 66,292 50,000 45,000 45,000 4311 Utilities-Street Lighting 157,562 125,000 140,000 140,000 4320 Utilities-Water 329,978 205,000 300,000 300,000 4610 R&M-Vehicles 2,820 1,750 2,000 2,000 4620 R&M-Buildings 61,281 70,000 70,000 70,000 4631 R&M-Janitorial Services 41,724 46,000 46,000 46,000 4645 R&M-Equipment 2,562 8,500 8,000 8,000 4691 R&M-Streets 50,096 110,000 110,000 110,000 Subtotal 723,078 627,000 732,000 732,000 COMMODITIES 5101 Office Supplies 3,016 4,000 4,000 4,000 5120 Computer Operating Supplies 3,280 3,500 3,000 3,000 5220 Gas&Oil 4,485 2,250 2,500 2,500 5240 Uniforms 1,024 1,500 2,000 2,000 5290 Other Operating Supplies 727 1,000 1,000 1,000 Subtotal 123532 123250 123500 123500 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 1,138 1,000 1,000 1,000 5420 Conferences&Seminars 1,189 1,500 2,500 2,500 5450 Training 1,627 1,000 2,000 2,000 5901 Contingency 2,682 3,000 3,000 3,000 rSubtotal 6,636 63500 8,500 8,500 'Total Public Works/Transportation $ $ 2,968,648 $ 3,0333616 $ 3,162,634 $ 3,162,634 2-79 PUBLIC WORKS/TRANSPORTATION BUDGET JUSTIFICATIONS 3160 Prof. 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 and medians. 3451 Beautification/Signage — Provides funding for banner and street furniture maintenance and repairs. Funding request includes costs for median informational signage upgrades, replacing metal halide light fixtures on NE 199`h Street with LED fixtures, new banners and associated hardware. 3455 Transportation Services — Funding level includes providing six (6) mini-bus public transit routes six (6) days per week on a contractual basis that carries over 300,000 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 and 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. 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. 5450 Training — Provides for funding for staff to get specialized training for their disciplines to include air conditioning, electrical and stormwater. 2-80 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 :•moi k ARTS & CULTURAL CENTER DEPARTMENT 2-81 CITY OF AVENTURA ARTS & CULTURAL CENTER FISCAL YEAR 2018/19 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 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 633,505 619,832 645,799 659,240 659,240 4000/4999 Other Charges&Services 201,685 154,309 156,400 158,500 158,500 5000/5399 Commodities 4,366 4,069 6,700 6,700 6,700 5400/5499 Other Operating Expenses - - 1,000 1,000 1,000 Total Operating Expenses $ 839,556 $ 778,210 $ 809,899 $ 825,440 $ 825,440 PACA Contractual Employees 2015/16 2016/17 2017/18 2018/19 General Manager 1.00 1.00 1.00 1.00 Event Services Manager 1.00 1.00 1.00 1.00 Technical Director 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 Services Coordinator(P/T) 0.75 0.75 0.75 0.75 P/T Labor 0.25 0.25 0.25 0.25 Total 5.30 5.30 5.30 5.30 2-82 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. 2-83 CITY OF AVENTURA ARTS & CULTURAL CENTER FISCAL YEAR 2018119 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 2015/16 2016/17 2017/18 2018/19 Advisory Board Meetings attended 3 2 2 2 Number of performances/events 149 136 151 150 Total attendance 31,162 26,655 31,000 32,000 Number of promotional material produced 50 50 50 50 Summer Camp 1 1 1 1 %of patrons who respond favorably to AACC 92% 80% 80% 80% 2-84 CITY OF AVENTURA ARTS &CULTURAL CENTER 2018/19 BUDGETARY ACCOUNT SUMMARY 001-7001-575 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 PERSONAL SERVICES 1201 Employee Salaries $ $ $ $ $ 1401 Overtime 2101 FICA 2201 Pension 2301 Health,Life&Disability 2401 Workers'Compensation 1pubtotal - - - - - CONTRACTUAL SERVICES 3112 Prof.Services -Man Sery 133,131 135,909 144,000 144,240 144,240 3114 Prof.Services -Man Sery/Staffing 303,149 301,100 342,799 350,000 350,000 3115 Prof.Services -Man Sery/Marketing 23,400 23,400 24,000 25,000 25,000 3190 Prof.Services-Programming 151,576 138,813 110,000 115,000 115,000 3410 Prof.Services-Janitorial Services 22,249 20,610 25,000 25,000 25,000 Subtotal 633,505 619,832 645,799 659,240 659,240 OTHER CHARGES&SERVICES 4101 Communication Services 6,553 6,639 6,500 6,600 6,600 4201 Postage 8,691 8,605 8,600 8,600 8,600 4301 Utilities 52,942 43,932 54,000 54,000 54,000 4440 Copy Machine Costs 2,248 1,766 2,800 2,800 2,800 4620 R&M-Buildings 7,911 16,614 7,000 7,000 7,000 4645 R&M-Equipment 7,447 6,243 6,500 6,500 6,500 4701 Printing&Binding 14,408 14,595 14,500 14,500 14,500 4850 Special Events 48,880 4910 Advertising 52,605 55,408 56,000 58,000 58,000 4920 Licenses/Permit Fees 507 500 500 500 Subtotal 201,685 154,309 156,400 158,500 158,500 COMMODITIES 5101 Office Supplies 1,123 1,381 1,200 1,200 1,200 5120 Computer Operating Supplies 178 1,182 1,000 1,000 1,000 5290 Other Operating Supplies 3,065 1,506 4,500 4,500 4,500 Subtotal 4,366 4,069 6,700 6,700 6,700 OTHER OPERATING EXPENSES 5901 Contingency 1,000 1,000 1,000 Mubtotal 11 1,000 1,000 1,000 wotaI Arts&Cultural Center $ 839,556 $ 778,210 $ 809,899 $ 825,440 $ 825,440 2-85 ARTS & CULTURAL CENTER BUDGET JUSTIFICATIONS 3112 Prof. Services - Man Sery— Payment for services provided in conjunction with the Agreement with Performing Arts Center Authority for management, programming and operational support services. 3114 Prof. Services - Man Sery/Staffing — Reimbursement to Performing Arts Center Authority in accordance with agreement for staff personnel costs. 3115 Prof. Services - Man Sery/Marketing — Payment for marketing and public relation services. 3190 Prof. Services - Programming — This line item is used to fund "City Presents" performances in order to attract a variety of programming. 3410 Prof. Services -Janitorial Services— Costs for cleaning the AACC facility. 4101 Communication Services — Costs associated with telephone service and other communication type services. 4301 Utilities —Costs associated with electricity, water, sewer and refuse service for the AACC. 4620 R&M - Buildings — Costs of maintaining service contracts for mechanical systems within the AACC. 4645 R&M - Equipment — Costs of maintaining service contracts on all equipment located at the AACC. 4910 Advertising— Costs associated with promoting events at the AACC. 2-86 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 :•moi k NON -DEPARTMENTAL 2-87 CITY OF AVENTUM NON-DEPARTMENTAL-TRANSFERS 2018/19 BUDGETARY ACCOUNT SUMMARY 001-9001-581 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 TRANSFERS 9118 Transfer to Charter School Fund $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 9119 Transfer to Charter High School Fund 100,000 100,000 9123 Transfer to Debt Service Fund-2010/11 1,193,517 1,197,080 1,199,552 1,195,704 1,195,704 9124 Transfer to Debt Service Fund-2000 510,536 506,384 506,476 520,820 520,820 9125 Transfer to Debt Service Fund-2012(A) 396,855 397,038 352,228 345,621 345,621 9126 Transfer to Debt Service Fund-2018 230,479 495,024 495,024 9127 Transfer to Charter H.S.Construction Fund 6,200,000 Total Non-Departmental-Transfers $ 2,200,908 $ 2,200,502 $ 8,588,735 $ 2,757,169 $ 2,757,169 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. 9119 Transfer to Charter High School Fund — Represents transfer of amount from the Intersection Safety Camera Program revenues to the Charter High 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 bank qualified loan. 9124 Transfer to Debt Service Fund - 2000 — Transfer to 2000 Loan Debt Service Fund (Fund 240) for required interest and principal on that bank qualified 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 bank qualified loan. 9126 Transfer to Debt Service Fund - 2018 — Transfer to 2018 Loan Debt Service Fund (Fund 291) for required interest and principal on that bank qualified loan. 2-88 CITY OF AVENTURA NON-DEPARTMENTAL 2018/19 BUDGETARY ACCOUNT SUMMARY 001-9001-590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 PERSONAL SERVICES 2501 Unemployment $ 141 $ $ 7,500 $ 2,500 $ 2,500 Subtotal 141 7,500 2,500 2,500 CONTRACTUAL SERVICES 3157 City Manager Recruitment 14,500 3410 Prof.Services-Janitorial 64,498 64,315 75,000 75,000 75,000 Subtotal 64,498 78,815 75,000 75,000 75,000 OTHER CHARGES&SERVICES 4101 Communication Services 91,143 97,604 98,000 98,000 98,000 4201 Postage 15,911 10,895 15,000 15,000 15,000 4301 Utilities 249,864 210,238 215,000 185,000 185,000 4320 Water 44,373 15,000 15,000 4440 Copy Machine Costs 10,139 8,027 10,000 10,000 10,000 4501 Insurance 689,739 704,530 784,400 839,000 839,000 4620 R&M -Government Center 148,795 189,530 295,000 200,000 200,000 4650 R&M -Office Equipment 1,701 2,000 2,000 2,000 Subtotal 1,207,292 1,265,197 1,419,400 1,364,000 1,364,000 COMMODITIES 5290 Other Operating Supplies 9,873 7,677 12,000 12,000 12,000 Subtotal 9,873 7,677 12,000 12,000 12,000 OTHER OPERATING EXPENSES 5901 Contingency 46,821 71,449 50,000 50,000 50,000 5904 Hurricane/Debris Removal 241,556 1,000,000 5905 Hurricane/Debris Monitor 230,000 5906 Hurricane/Preparation 36,581 55,000 5907 Hurricane/Supplies 1,895 5,000 IffSubtota1 46,821 351,481 1,340,000 50,000 50,000 Total Non-Departmental $ 1,328,625 $ 1,703,170 $ 2,853,900 $ 1,503,500 $ 1,503,500 2-89 NON-DEPARTMENTAL BUDGET JUSTIFICATIONS 2501 Unemployment— Unemployment costs. 3410 Prof. 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 and refuse service for the Government Center. 4320 Water— Costs associated with water and sewer 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 and other repairs within the Government Center. 4650 R&M - Office Equipment — Costs of maintaining service contracts on all office equipment located at the Government Center. 2-90 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 CAPITAL OUTLAY 2-91 CITY OF AVENTURA CAPITAL OUTLAY 2018/19 PROJECT APPROPRIATION 001-80XX OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL A AL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 City Manager's Office-8005-512 6402 Computer Equipment<$5,000 $ $ 3,996 $ 2,000 $ 3,000 $ 3,000 3,996 2,000 3,000 3,000 City Clerk-8008-519 6402 Computer Equipment<$5,000 3,000 1,000 1,000 Subtotal , 3,000 1,000 1,000 Finance-8010-513 6402 Computer Equipment<$5,000 2,030 1,992 3,000 3,000 3,000 Subtotal 2,030 1,992 3,000 3,000 3,000 Information Technology.-8012-513 6401 Computer Equipment>$5,000 126,446 222,870 473,847 200,000 200,000 6402 Computer Equipment<$5,000 5,366 5,863 6,000 6,000 6,000 Subtotal 131,812 228,733 479,847 206,000 206,000 Police-8020-521 6401 Computer Equipment>$5,000 76,566 45,064 144,620 6402 Computer Equipment<$5,000 114,245 223,425 165,375 165,375 6407 Radio Purchase&Replace. 39,207 85,177 32,000 32,000 6410 Equipment>$5,000 120,432 268,455 112,385 180,900 180,900 6411 Equipment<$5,000 45,959 34,878 73,800 21,400 21,400 6450 Vehicles 314,291 408,403 410,000 442,000 442,000 Subtotal 596,455 871,045 1,049,407 841,675 841,675 Community Development-8040-524 6402 Computer Equipment<$5,000 2,920 2,988 242,000 20,750 20,750 6410 Equipment>$5,000 30,000 30,000 Subtotal 2,920 2,988 242,000 50,750 50,750 Community Services-8050-539/541/572 6402 Computer Equipment<$5,000 8,181 13,373 17,000 5,500 5,500 6410 Equipment>$5,000 46,725 9,360 40,850 89,200 89,200 6411 Equipment<$5,000 10,549 6,677 16,050 10,250 10,250 6420 HVAC Replacements 6,224 6301 Beautification Projects 9,193 6306 Traffic Safety and Row Improvements 299,715 6307 Lighting Improvements 167,126 6205 Community Center Improvements 34,000 75,000 75,000 6310 Aventura Founders Park 15,978 172,090 72,500 173,000 173,000 6322 Waterways Park Improvements 7,702 26,045 15,000 15,000 6325 NE 188th Street Park Improvements 262,459 219,132 6353 Exercise Trail Improvements 393,680 24,949 Subtotal 1,227,532 471,626 180,400 367,950 367,950 2-92 CITY OF AVENTURA OUTLAY-CONTINUED 2018119 PROJECT APPROPRIATION OBJECT APPROVED CITY MANAGER COMMISSION CODE JIMPACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016117 2017118 2018119 2018119 Public Works/Transportation-8054-53915411572 6420 HVAC Replacements 114,000 16,000 16,000 6301 Beautification Projects 9,873 9,600 20,350 20,350 6305 Road Resurfacing 12,110 6306 Traffic Safety Flow Improvements 39,556 6309 Seawall Improvements 3,193 1,561,307 6352 Hurricane Landscape Restoration 7,193 916,750 6402 Computer Equipment<$5,000 2,739 6,000 8,000 8,000 6410 Equipment>$5,000 21,575 28,000 30,000 30,000 6353 Exercise Trail Improvements 10,400 Subtotal 96,239 2,646,057 74,350 74,350 Charter School-8069-569 6305 Charter School Improvements 48,861 Subtotal 48,861 Arts&Cultural Center-8070-575 6301 Improve.Other Than Bldg/Marquee 1,500 1,500 6402 Computer Equipment<$5,000 5,931 6,000 4,000 4,000 6410 Equipment>$5,000 27,240 30,721 63,063 68,000 68,000 27,240 36,652 69,063 73,500 73,500 Non-Departmental-8090-590 6101 Land Acquisition/Purchase 132,496 4,430,000 6452 Hurricane Related - 22,206 300,000 6999 Capital Reserve 125,000 2,709,907 14,772,304 14,772,304 Subtotal 125,000 154,702 7,439,907 14,772,304 14,772,304 Total Capital ; 2,112,989 ; 1,916,834 ; 12,114,681 $ 16,393,529 $ 16,393,529 2-93 CAPITAL PROJECT DESCRIPTIONS CITY MANAGER'S OFFICE 6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of computer equipment utilized in the Office of the City Manager. CITY CLERK'S OFFICE 6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of computer equipment utilized in the City Clerk's Office. FINANCE 6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of computer equipment utilized in the Finance Department. INFORMATION TECHNOLOGY 6401 Computer Equipment >$5,000 — This project consists of purchasing new and replacement computer hardware and software that utilizes the latest technology for the City's general information management system, which is utilized by all City Departments. 6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of computer equipment utilized in the Information Technology 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. Computer Upgrades $ 5,000 Desktop Computer(s) 24,000 Desktop Scanner(s) 4,000 Laser Printer(s) 1,500 Replace Mobile Laptop(s) 50,000 Replace Server(s) 7,000 Vehicle Modem(s) 56,000 Vehicle Printer(s) 7,875 Laptop-Ruggized 10,000 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 to maintain the E911 system and the purchasing of new radios for projected additional vehicles and personnel in the Police Department. 2-94 CAPITAL PROJECT DESCRIPTIONS— CONTINUED POLICE— CONTINUED 6410 Equipment >$5,000 — This project consists of purchasing new equipment and replacing inefficient, defective or unusable equipment (> $5,000) for the Police Department. 13 Vehicle Equipment $ 82,400 Replace In-Car Video 25,000 Crime Scene Vehicle Equipment 8,000 Crime Prevention Van Equipment 3,000 Fuel MasterNeeder Root System 32,000 Replace K-9 9,000 Vermac Message Board 21,500 6411 Equipment <$5,000 — This project consists of purchasing new equipment and replacing inefficient, defective or unusable equipment (< $5,000) for the Police Department. Tasers PD $ 6,500 Canon XA30 Camcorder (DB) 1,600 PIO Portable Teleprompter 2,500 Portable GPS Tracker (CSU) 1,200 Replace Dive Team Equipment 2,400 Replace SWAT Handguns 7,200 6450 Vehicles — This project consists of purchasing police vehicles to accommodate new employee additions and to establish a vehicle replacement program in the Police Department. Replace 13 Police Vehicles $ 442,000 COMMUNITY DEVELOPMENT 6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of computer equipment utilized by the Community Development Department's Code Compliance and Building Inspection Divisions. 6410 Equipment >$5,000 — This project consists of purchasing new equipment and replacing inefficient, defective or unusable equipment (> $5,000)for the Community Development Department. Replace 1 Pickup Truck $ 30,000 COMMUNITY SERVICES 6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of computer equipment utilized by the Community Services Department and the Community Recreation Center. 2-95 CAPITAL PROJECT DESCRIPTIONS— CONTINUED COMMUNITY SEVICES —CONTINUED 6410 Equipment >$5,000 — This project consists of purchasing new equipment and replacing inefficient, defective or unusable equipment (> $5,000)for the Community Services Department. 2 Electric Low Speed Vehicle(s) $ 32,000 Replace Mobile Radio(s) 35,000 Replace Strength Machines at CRC 9,200 Replace Treadmills at CRC 13,000 6411 Equipment <$5,000 — This project consists of purchasing new equipment and replacing inefficient, defective or unusable equipment (< $5,000)for the Community Services Department. Replace Tents $ 2,000 Replace Tables 2,400 Replace Chairs/Carts 2,350 Replace Sports Fencing Panels 3,500 6205 Community Center Improvements — This project consists of security enhancements at the Community Recreation Center. 6310 Aventura Founders Park — This project consists of the maintenance, replacement and enhancement of various equipment and improvements at Founders Park. Replace SplashPad Pumps $ 12,000 Renovate 2 Restrooms 100,000 Replace Tables and Chairs 6,000 Replace Sunpad Furniture 30,000 Security Enhancements 25,000 6322 Waterways Park Improvements — This project consists of security enhancements at Waterways Park. PUBLIC WORKS/TRANSPORTATION 6420 HVAC Replacements — This project consists of replacing the air handler at the Government Center. 6301 Beautification Projects — This project consists of the maintenance, replacement and enhancement to street furniture throughout the City. 6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of computer equipment utilized by the Public Works/Transportation Department. 6410 Equipment >$5,000 —This project consists of purchasing new equipment and replacing inefficient, defective or unusable equipment (> $5,000) for the Public Works/Transportation Department. Replace 1 Hybrid Utility Vehicle $ 30,000 2-96 CAPITAL PROJECT DESCRIPTIONS— CONTINUED ARTS & CULTURAL CENTER 6301 Improve. Other Than Bldg/Marquee —This project consists of various improvements at the Arts and Cultural Center. 6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of computer equipment utilized at the Arts and Cultural Center. 6410 Equipment >$5,000 — This project consists of purchasing new equipment and replacing inefficient, defective or unusable equipment (> $5,000) for the Arts & Cultural Center Department. Replace Mobile Radio(s) $ 12,000 Replace Stage Monitor 18,000 Refinish Grand Piano 6,500 Purchase/Replace Additional Outdoor Lighting 20,000 Enhance/Replace ALD Listening System 2,000 Replace Cyclorama 6,000 Stanchions 500 Refrigerator 1,000 Hazer/Fogger 2,000 2-97 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-98 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 :•moi k POLICE EDUCATION FUND 2-99 CITY OF AVENTURA POLICE EDUCATION FUND — 110 CATEGORY SUMMARY FISCAL YEAR 2018/19 FUND DESCRIPTION 11 This Fund is used to account for revenues and expenditures associated with the two dollars ($2.00) the City receives from each paid traffic citation, which, by State Statute, must be used to further the education of the City's Police Officers. REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services - - - - - 350000/359999 Fines&Forfeitures 5,445 5,080 6,000 6,000 6,000 360000/369999 Miscellaneous Revenues 7 22 - - - 380000/389999 Transfer from Funds - - - - - 399900/399999 Fund Balance 732 - 2,836 5,116 5,116 Total Available $ 6,184 $ 5,102 $ 8,836 $ 11,116 $ 11,116 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities - - - - - 5400/5999 Other Operating Expenses 3,348 2,822 8,836 11,116 11,116 Ifotai operating Expenses 3,348 2,822 8,836 11,116 11,116 6000/6999 Capital Outlay - - - - - Total Expenditures $ 3,348 $ 2,822 $ 8,836 $ 11,116 $ 11,116 2-100 CITY OF AVENTURA POLICE EDUCATION FUND 110 2018/19 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/16 2016/17 2017/18 2018/19 2018/19 Fines&Forfeitures 3611000 Fines $ 6,446 $ 6,080 $ 6,000 $ 6,000 $ 6,000 Subtotal 6,446 6,080 6,000 6,000 6,000 Miscellaneous Revenues 3611000 Interest 7 22 Subtotal 7 22 Fund Balance 3999000 Carryover 732 2,836 6,116 6,116 Subtotal 732 2,836 6,116 6,116 Total Revenues $ 6,184 $ 6,102 $ 8,836 $ 11,116 $ 11,116 EXPENDITURES 2001.621 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/16 2016/17 2017/18 2018/19 2018/19 OTHER OPERATING EXPENSES Public Safety-2001.621 6460 Training $ 3,348 $ 2,822 $ 8,836 $ 11,116 $ 11,116 Total Expenditures $ 3,348 $ 2,822 $ 8,836 $ 11,116 $ 11,116 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 State Statute, must be used to further the education of the City's Police Officers. 2-101 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-102 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 :•moi k TRANSPORTATION AND STREET MAINTENANCE FUND 2-103 CITY OF AVENTURA TRANSPORTATION AND STREET MAINTENANCE FUND — 120 CATEGORY SUMMARY FISCAL YEAR 2018/19 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 2015/16 2016/17 2017/18 2018/19 2018/19 310000/319999 Locally Levied Taxes $ - $ $ $ $ 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 2,187,604 2,404,403 2,217,000 2,234,000 2,234,000 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures 360000/369999 Miscellaneous Revenues 1,550,801 839,217 42,000 47,500 47,500 380000/389999 Transfer from Funds 399900/399999 Fund Balance 2,421,260 2,067,053 1,547,125 1,547,125 Total Available $ 6,159,665 $ 3,243,620 $ 4,326,053 $ 3,828,625 $ 3,828,625 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ - $ - $ - $ - $ 3000/3999 Contractual Services 1,064,144 1,452,813 1,542,000 1,741,965 1,741,965 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses Total Operating Expenses 1,064,144 1,452,813 1,542,000 1,741,965 1,741,965 6000/6999 Capital Outlay 1,801,613 1,838,704 2,784,053 2,086,660 2,086,660 9000/9999 Transfers Total Expenditures $ 2,865,757 $ 3,291,517 $ 4,326,053 $ 3,828,625 $ 3,828,625 2-104 CITY OF AVENTLIM TRANSPORTATION AND STREET MAINTENANCE FUND 120 2018/19 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 Intergovernmental Revenues 3313901 FDOT $ $ 91,746 $ $ $ 3351200 State Revenue Sharing 281,576 257,153 290,000 255,000 255,000 3353001 Local Option Cap.Impr.Gas Tax 146,640 152,774 147,000 147,000 147,000 3353010 Local Option Gas Tax 379,322 393,191 380,000 382,000 382,000 3383801 County Transit System Surtax 1,380,066 1,509,539 1,400,000 1,450,000 1,450,000 Subtotal 2,187,604 2,404,403 2,217,000 2,234,000 2,234,000 Miscellaneous Revenues 3611000 Interest 14,560 19,380 2,000 7,500 7,500 3632000 Transportation Mitigation Impact Fee 1,536,241 819,837 3633000 Citywide Bicycle Sharing 40,000 40,000 40,000 3661000 Developer Contributions/Streets Subtotal 1,550,801 839,217 42,000 47,500 47,500 Fund Balance 3999000 Carryover 2,421,260 2,067,053 1,547,125 1,547,125 Subtotal 2,421,260 2,067,053 1,547,125 1,547,125 Total Revenues $ 6,159,665 $ 3,243,620 $ 4,326,053 $ 3,828,625 $ 3,828,625 EXPENDITURES 5401-541 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 CONTRACTUAL SERVICES Public Works/Transportation-5401-541 3450 Landscape/Tree Maint/Streets $ 595,044 $ 605,163 $ 640,000 $ 735,000 $ 735,000 3453 Citywide Bicycle Sharing 3,650 60,000 72,000 76,965 76,965 3455 Enhanced Transit Services 465,450 787,650 830,000 830,000 830,000 3460 NMS Maintenance 100,000 100,000 1,064,144 1,452,813 1,542,000 1,741,965 1,741,965 CAPITAL OUTLAY Public Works/Transportation-5401-541 6302 Walkways/Sidewalks 33,393 6,940 6305 Road Resurfacing 710,106 1,239,657 744,976 311,000 311,000 6307 Street Lighting Improv. 293,147 280,513 400,000 400,000 400,000 6308 Citywide Bicycle Sharing 242,274 (36,755) 47,000 6341 Transportation System Improv. 498,120 343,349 190,000 190,000 6999 Capital Reserve 24,573 5,000 1,592,077 1,185,660 1,185,660 Subtotal 1,801,613 1,838,704 2,784,053 2,086,660 2,086,660 Total Expenditures $ 2,865,757 $ 3,291,517 $ 4,326,053 $ 3,828,625 $ 3,828,625 2-105 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 $255,000 will be received in the upcoming fiscal year. State Revenue Sharing $300,000 $250,000 $200,000 {' $150,000 $100,000 $50,000 $- The County has adopted two phases of the local option gas tax as follows: 3353001 Local Option Cap. Impr. 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 3353010 Local Option Gas Tax — 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 $550,000 $540,000 $530,000 $520,000 $510,000 $500,000 f $490,000 $480,000 $470,000 $460,000 3383801 County Transit System Surtax — County voters approved a 'h% 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 $1,450,000 will be received in the upcoming fiscal year. County Transit System Surtax $1,600,000 $1,400,000 $1,200,000 _ $1,000,000 $800,000 $600,000 $400,000 $200,000 2-106 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 — Provides for the operating costs associated with the Bicycle Sharing Program. 3455 Enhanced Transit Services — Provides for the 20% funding requirement of the County Transit System Surtax to enhance public bus transportation system beyond levels set in the 2001/02 budget and to fund the expanded transit service routes. 3460 TVMS Maintenance — Provides for the operating costs associated with maintaining the Traffic Video Monitoring System ("TVMS"). CAPITAL PROJECT DESCRIPTIONS 6305 Road Resurfacing — This project consists of resurfacing roadways as determined by the City's maintenance standards and the Public Works/Transportation Department and includes the following. NE 187`h Street $155,000 NE 185`h Street 156,000 6307 Streetlight Improvements — This project consists of the continued retrofit of Street Lighting with LED fixtures and includes the following: Retrofit Street Lighting with LED fixtures $400,000 6341 Transportation System Improvements — This project consists of the addition of a Crosswalk Solar System and the addition of two (2) Flashing Pedestrian Crossing Signs as follows: Crosswalk Solar Lighting $ 50,000 Flashing Pedestrian Crossing Signs: Location to be determined 70,000 Location to be determined 70,000 2-107 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-108 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 :•moi k 911 FUND 2-109 CITY OF AVENTURA 911 FUND - 180 CATEGORY SUMMARY FISCAL YEAR 2018/19 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 2015116 2016/17 2017/18 2018/19 2018/19 3100001319999 Locally Levied Taxes $ - $ - $ - $ - $ - 3200001329999 Licenses&Permits - - - - - 3300001339999 Intergovernmental Revenues 90,796 96,393 95,000 90,800 90,800 3400001349999 Charges for Services - - - - - 3500001359999 Fines&Forfeitures - - 3600001369999 Miscellaneous Revenues 178 354 3800001389999 Transfer from Funds - - 3999001399999 Fund Balance 57,942 - - - - Total Available $ 148,916 $ 96,747 $ 95,000 $ 90,800 $ 90,800 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015116 2016/17 2017/18 2018/19 2018119 100012999 Personal Services $ - $ - $ - $ - $ - 300013999 Contractual Services - - - - - 400014999 Other Charges&Services 132,232 81,319 89,000 84,800 84,800 500015399 Commodities 258 - - - - 540015999 Other Operating Expenses 2,407 3,554 6,000 6,000 6,000 116tal Operating Expenses 134,897 84,873 95,000 90,800 90,800 600016999 Capital Outlay - - - - - 900019999 Transfers - - - - - MWxpenditures $ 134,897 $ 84,873 $ 95,000 $ 90,800 $ 90,800 2-110 CITY OF AVENTUM 911 FUND 180 2018119 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015116 2016117 2017118 2018119 2018119 Intergovernmental Revenues 3379110 911 Fees-Wire Line $ 75,029 $ 83,665 $ 78,000 $ 68,000 $ 68,000 3379111 911 Fees-Wireless 11,285 9,028 12,000 16,800 16,800 3379112 911 Fees-Prepaid 4,482 3,700 5,000 6,000 6,000 Subtotal 90,796 96,393 95,000 90,800 90,800 Miscellaneous Revenues 3611000 Interest on Investments 178 354 Subtotal 178 354 Fund Balance 3999000 Carryover 57,942 Subtotal 57,942 Total Revenues $ 148,916 $ 96,747 $ 95,000 $ 90,800 $ 90,800 EXPENDITURES 2001.521 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015116 2016117 2017118 2018119 2018119 OPERATING OTHER CHARGES&SERVICES Public Safety-2001.521 4001 Travel&Per Diem $ 2,531 $ 3,027 $ 5,000 $ 5,000 $ 5,000 4101 Communications 69,625 3,922 4645 R&M-Equipment 60,076 74,370 84,000 79,800 79,800 1pubto 132,232 81,319 89,000 84,800 84,800 COMMODITIES Public Safety-2001.521 5120 Computer Operating Supplies 258 5290 Other Operating Supplies Subtotal 258 OTHER OPERATING EXPENSES Public Safety-2001.521 5410 Subscriptions&Memberships 411 711 1,000 1,000 1,000 5450 Training 1,996 2,843 5,000 5,000 5,000 Subtotal 2,407 3,554 6,000 6,000 6,000 CAPITAL OUTLAY Public Safety-2001.521 6999 Capital Reserves Subtotal Total Expenditures $ 134,897 $ 84,873 $ 95,000 $ 90,800 $ 90,800 2-111 REVENUE PROJECTION RATIONALE 3379110 911 Fees — Wire Line — This represents the amount anticipated for 911 Wire Line fees collected by the State in accordance with Florida Statues 365.172. 3379111 911 Fees — Wireless — This represents the amount anticipated for 911 Wireless fees collected by the State in accordance with Florida Statues 365.172. 3379112 911 Fees — Prepaid — This represents the amount anticipated for 911 Prepaid fees collected by the State in accordance with Florida Statues 365.172. 911 Fees $200,000 $150,000 $100,000 $50,000 5- ti°tiy\�� ti°ti�\y� ti°ti�\yb ti°tib\y� 10 BUDGET ti°ti6\y^ ti°ti�\y$ ti°ti�\y� BUDGET JUSTIFICATIONS 4645 R&M - Equipment — Funds allocated to this account will be used for the repair and maintenance of the 911 equipment. 5450 Training — Costs associated with this account are utilized to maintain state standards and a highly trained dispatch function. 2-112 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 :•moi k DEBT SERVICE FUNDS 2-113 CITY OF AVENTURA DEBT SEVICE FUND RECAP CATEGORY SUMMARY FISCAL YEAR 2018/19 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 2015/16 2016/17 2017/18 2018/19 2018/19 310000/319999 Locally Levied Taxes $ $ - $ $ $ 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures 360000/369999 Miscellaneous Revenues 26,353 26,804 - 380000/389999 Transfer/Debt Proceeds 2,544,908 2,544,502 2,681,805 2,951,252 2,951,252 399900/399999 Fund Balance 7,682 7,782 7,782 Total Available $ 2,578,943 $ 2,571,306 $ 2,681,805 $ 2,959,034 $ 2,959,034 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ $ $ $ $ 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses Total Operating Expenses 6000/6999 Capital Outlay 7000/7999 Debt Service 2,543,904 2,543,679 2,681,805 2,959,034 2,959,034 9000/9999 Transfers Total Expenditures $ 2,543,904 $ 2,543,679 $ 2,681,805 $ 2,959,034 $ 2,959,034 2-114 CITY OF AVENTURA DEBT SERVICE FUNDS RECAP 2018/19 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 Miscellaneous Revenues 3611000 Interest $ 26,353 $ 26,804 $ $ $ Subtotal 26,353 26,804 Transfer/Debt Proceeds 3811001 Transfer from General Fund 2,100,908 2,100,502 2,288,735 2,557,169 2,557,169 3811901 Transfer from Charter School Fund 444,000 444,000 393,070 394,083 394,083 Wub 2,544,908 2,544,502 2,681,805 2,951,252 2,951,252 Fund Balance 3999000 Carryover 7,682 7,782 7,782 Subtotal 7,682 7,782 7,782 Total Revenues $ 2,578,943 $ 2,571,306 $ 2,681,805 $ 2,959,034 $ 2,959,034 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 DEBT SERVICE Non-Departmental-590 7130 Principal $ 1,790,000 $ 1,850,000 $ 1,930,000 $ 2,120,000 $ 2,120,000 7230 Interest 753,904 693,679 751,805 839,034 839,034 Votal Expenditures $ 2,543,904 $ 2,543,679 $ 2,681,805 $ 2,959,034 $ 2,959,034 2-115 CITY OF AVENTURA 2010 & 2011 DEBT SERVICE FUND — 230 CATEGORY SUMMARY FISCAL YEAR 2018/19 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 was issued in 1999 and was refinanced in 2010 and 2011. REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures - - 360000/369999 Miscellaneous Revenues 95 268 - - - 380000/389999 Transfer/Debt Proceeds 1,193,517 1,197,080 1,199,552 1,195,704 1,195,704 399900/399999 Fund Balance 233 - - 268 268 Total Available $ 1,193,845 $ 1,197,348 $ 1,199,552 $ 1,195,972 $ 1,195,972 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses Total Operating Expenses 6000/6999 Capital Outlay - - - - - 7000/7999 Debt Service 1,193,750 1,197,175 1,199,552 1,195,972 1,195,972 9000/9999 Transfers - - - - - Total Expenditures $ 1,193,750 $ 1,197,175 $ 1,199,552 $ 1,195,972 $ 1,195,972 2-116 CITY OF AVENTURA 2010 &2011 DEBT SERVICE FUND 230 2018/19 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORYRECAP 2015/16 2016/17 2017/18 2018/19 2018/19 Miscellaneous Revenues 3611000 Interest $ 95 $ 268 $ - $ - $ - Subtotal 95 268 - - - Transfer/Debt Proceeds 3811001 Transfer from General Fund 1,193,517 1,197,080 1,199,552 1,195,704 1,195,704 Subtotal 1,193,517 1,197,080 1,199,552 1,195,704 1,195,704 Fund Balance 3999000 Carryover 233 - - 268 268 Subtotal 233 - - 268 268 Total Revenues $ 1,193,845 $ 1,197,348 $ 1,199,552 $ 1,195,972 $ 1,195,972 EXPENDITURES 9001-590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORYRECAP 2015/16 2016/17 2017/18 2018/19 2018/19 DEBT SERVICE Non-Departmental-9001-590 7130 Principal $ 745,000 $ 775,000 $ 805,000 $ 830,000 $ 830,000 7230 Interest 448,750 422,175 394,552 365,972 365,972 Total Expenditures $ 1,193,750 $ 1,197,175 $ 1,199,552 $ 1,195,972 $ 1,195,972 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 4/1/2019 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 bank qualified loan which will be payable on 4/1/2019 and 10/1/2019. 2-117 CITY OF AVENTURA 2010&2011 COMBINED LOAN DEBT SERVICE FUND 230 Bank Qualified Loan FBO Refunding Bonds,Series 2010&2011 Combined AMORTIZATION SCHEDULE Annual Period Interest Debt Debt Bond Ending Principal Rate Interest Service Service Balance 4/1/2011 $ 3.42%, 3.64% $ 222,613.20 $ 222,613.20 $ 15,950,000.00 10/1/2011 3.42%, 3.64% 278,866.50 278,866.50 $ 501,479.70 4/1/2012 650,000.00 3.42%, 3.64% 278,866.50 928,866.50 15,300,000.00 10/1/2012 - 3.42%, 3.64% 267,509.50 267,509.50 1,196,376.00 4/1/2013 675,000.00 3.42%, 3.64% 267,509.50 942,509.50 14,625,000.00 10/1/2013 - 3.42%, 3.64% 255,714.00 255,714.00 1,198,223.50 4/1/2014 695,000.00 3.42%, 3.64% 255,714.00 950,714.00 13,930,000.00 10/1/2014 - 3.42%, 3.64% 243,565.50 243,565.50 1,194,279.50 4/1/2015 725,000.00 3.42%, 3.64% 243,565.50 968,565.50 13,205,000.00 10/1/2015 - 3.42%, 3.64% 230,887.50 230,887.50 1,199,453.00 4/1/2016 745,000.00 3.42%, 3.64% 230,887.50 975,887.50 12,460,000.00 10/1/2016 - 3.42%, 3.64% 217,862.00 217,862.00 1,193,749.50 4/1/2017 775,000.00 3.42%, 3.64% 217,862.00 992,862.00 11,685,000.00 10/1/2017 - 3.42%, 3.64% 204,312.50 204,312.50 1,197,174.50 4/1/2018 805,000.00 3.42%, 3.64% 204,312.50 1,009,312.50 10,880,000.00 10/1/2018 - 3.42%, 3.64% 190,239.00 190,239.00 1,199,551.50 4/1/2019 830,000.00 3.42%,3.64% 190,239.00 1,020,239.00 10,050,000.00 10/1/2019 - 3.42%,3.64% 175,732.50 175,732.50 1,195,971.50 4/1/2020 860,000.00 3.42%, 3.64% 175,732.50 1,035,732.50 9,190,000.00 10/1/2020 - 3.42%, 3.64% 160,696.50 160,696.50 1,196,429.00 4/1/2021 885,000.00 3.42%, 3.64% 160,696.50 1,045,696.50 8,305,000.00 10/1/2021 - 3.42%, 3.64% 145,222.00 145,222.00 1,190,918.50 4/1/2022 915,000.00 3.42%, 3.64% 145,222.00 1,060,222.00 7,390,000.00 10/1/2022 - 3.42%, 3.64% 129,223.50 129,223.50 1,189,445.50 4/1/2023 950,000.00 3.42%, 3.64% 129,223.50 1,079,223.50 6,440,000.00 10/1/2023 - 3.42%, 3.64% 112,610.00 112,610.00 1,191,833.50 4/1/2024 985,000.00 3.42%, 3.64% 112,610.00 1,097,610.00 5,455,000.00 10/1/2024 - 3.42%, 3.64% 95,387.00 95,387.00 1,192,997.00 4/1/2025 1,020,000.00 3.42%, 3.64% 95,387.00 1,115,387.00 4,435,000.00 10/1/2025 - 3.42%, 3.64% 77,549.00 77,549.00 1,192,936.00 4/1/2026 1,050,000.00 3.42%, 3.64% 77,549.00 1,127,549.00 3,385,000.00 10/1/2026 - 3.42%, 3.64% 59,192.50 59,192.50 1,186,741.50 4/1/2027 1,085,000.00 3.42%, 3.64% 59,192.50 1,144,192.50 2,300,000.00 10/1/2027 - 3.42%, 3.64% 40,221.00 40,221.00 1,184,413.50 4/1/2028 1,130,000.00 3.42%, 3.64% 40,221.00 1,170,221.00 1,170,000.00 10/1/2028 - 3.42%, 3.64% 20,463.50 20,463.50 1,190,684.50 4/1/2029 1,170,000.00 3.42%, 3.64% 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 2-118 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-119 CITY OF AVENTURA 2000 LOAN DEBT SERVICE FUND —240 CATEGORY SUMMARY FISCAL YEAR 2018/19 FUND DESCRIPTION This fund was established to account for debt service payment expenditures associated with the 2000 Loan which was used for the Community Recreation Center and the acquisition and construction of Waterways Park. REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures - - 360000/369999 Miscellaneous Revenues 25,279 25,412 - - - 380000/389999 Transfer/Debt Proceeds 510,536 506,384 506,476 520,820 520,820 399900/399999 Fund Balance - - - - - $ 535,815 $ 531,796 $ 506,476 $ 520,820 $ 520,820 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses Total Operating Expenses 6000/6999 Capital Outlay - - - - - 7000/7999 Debt Service 510,536 506,384 506,476 520,820 520,820 9000/9999 Transfers - - - - - rTotal Expenditures $ 510,536 $ 506,384 $ 506,476 $ 520,820 $ 520,820 2-120 CITY OF AVENTURA 2000 LOAN DEBT SERVICE FUND 240 2018/19 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 Miscellaneous Revenues 3611000 Interest $ 25,279 $ 25,412 $ - $ - $ - Subtotal 25,279 25,412 - - - Transfer/Debt Proceeds 3811001 Transfer from General Fund 510,536 506,384 506,476 520,820 520,820 Subtota 510,536 506,384 506,476 520,820 520,820 Fund Balance 3999000 Carryover - - - - - Subtotal - - - - - Total Revenues . $ 535,815 $ 531,796 $ 506,476 $ 520,820 $ 520,820 EXPENDITURES 9001-590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 DEBT SERVICE Non-Departmental-9001-590 7130 Principal $ 380,000 $ 395,000 $ 415,000 $ 435,000 $ 435,000 7230 Interest 130,536 111,384 91,476 85,820 85,820 Total Expenditures $ 510,536 $ 506,384 $ 506,476 $ 520,820 $ 520,820 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 10/1/2019 on the bank qualified loan which financed the Community Recreation Center and the acquisition and construction of Waterways Park. 7230 Interest - Interest payments due on the bank qualified loan which will be payable on 4/1/2019 and 10/1/2019. 2-121 CITY OF AVENTURA 2000 LOAN DEBT SERVICE FUND 240 Bank Qualified Loan Capital Revenue Bonds, Series 2000 AMORTIZATION SCHEDULE Annual Ending Interest Debt Debt Bond Period Principal Rate Interest Service Service Balance 4/1/2001 $ - 5.04% $ 124,807.20 $ 124,807.20 $ 6,555,000.00 10/1/2001 220,000.00 5.04% 165,186.00 385,186.00 $ 509,993.20 6,335,000.00 4/1/2002 - 5.04% 159,642.00 159,642.00 10/1/2002 190,000.00 5.04% 159,642.00 349,642.00 509,284.00 6,145,000.00 4/1/2003 - 5.04% 154,854.00 154,854.00 10/1/2003 200,000.00 5.04% 154,854.00 354,854.00 509,708.00 5,945,000.00 4/1/2004 - 5.04% 149,814.00 149,814.00 10/1/2004 210,000.00 5.04% 149,814.00 359,814.00 509,628.00 5,735,000.00 4/1/2005 - 5.04% 144,522.00 144,522.00 10/1/2005 220,000.00 5.04% 144,522.00 364,522.00 509,044.00 5,515,000.00 4/1/2006 - 5.04% 138,978.00 138,978.00 10/1/2006 235,000.00 5.04% 138,978.00 373,978.00 512,956.00 5,280,000.00 4/1/2007 - 5.04% 133,056.00 133,056.00 10/1/2007 245,000.00 5.04% 133,056.00 378,056.00 511,112.00 5,035,000.00 4/1/2008 - 5.04% 126,882.00 126,882.00 10/1/2008 255,000.00 5.04% 126,882.00 381,882.00 508,764.00 4,780,000.00 4/1/2009 - 5.04% 120,456.00 120,456.00 10/1/2009 270,000.00 5.04% 120,456.00 390,456.00 510,912.00 4,510,000.00 4/1/2010 - 5.04% 113,652.00 113,652.00 10/1/2010 285,000.00 5.04% 113,652.00 398,652.00 512,304.00 4,225,000.00 4/1/2011 - 5.04% 106,470.00 106,470.00 10/1/2011 295,000.00 5.04% 106,470.00 401,470.00 507,940.00 3,930,000.00 4/1/2012 - 5.04% 99,036.00 99,036.00 10/1/2012 310,000.00 5.04% 99,036.00 409,036.00 508,072.00 3,620,000.00 4/1/2013 - 5.04% 91,224.00 91,224.00 10/1/2013 325,000.00 5.04% 91,224.00 416,224.00 507,448.00 3,295,000.00 4/1/2014 - 5.04% 83,034.00 83,034.00 10/1/2014 345,000.00 5.04% 83,034.00 428,034.00 511,068.00 2,950,000.00 4/1/2015 - 5.04% 74,340.00 74,340.00 10/1/2015 360,000.00 5.04% 74,340.00 434,340.00 508,680.00 2,590,000.00 4/1/2016 - 5.04% 65,268.00 65,268.00 10/1/2016 380,000.00 5.04% 65,268.00 445,268.00 510,536.00 2,210,000.00 4/1/2017 - 5.04% 55,692.00 55,692.00 10/1/2017 395,000.00 5.04% 55,692.00 450,692.00 506,384.00 1,815,000.00 4/1/2018 - 6.13% 27,505.82 27,505.82 10/1/2018 415,000.00 6.13% 55,629.75 470,629.75 498,135.57 1,400,000.00 4/1/2019 - 6.13% 42,910.00 42,910.00 10/1/2019 435,000.00 6.13% 42,910.00 477,910.00 520,820.00 965,000.00 4/1/2020 - 6.13% 29,577.25 29,577.25 10/1/2020 965,000.00 6.13% 29,577.25 994,577.25 1,024,154.50 - $ 6,555,000.00 $ 4,151,943.27 $ 10,706,943.27 $ 10,706,943.27 2-122 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-123 CITY OF AVENTURA 2012 (A) LOAN DEBT SERVICE FUND —250 CATEGORY SUMMARY FISCAL YEAR 2018/19 FUND DESCRIPTION LET2OO2Loar was established to account for debt service payment expenditures associated with the which was used to acquire property for the Charter School and partially fund the Recreation Center. The original debt was issued in 2002 and was refinanced in 2012. REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures - - 360000/369999 Miscellaneous Revenues 4 13 - - - 380000/389999 Transfer/Debt Proceeds 396,855 397,038 352,228 345,621 345,621 399900/399999 Fund Balance 7,449 - - 7,514 7,514 WtalAvailable $ 404,308 $ 397,051 $ 352,228 $ 353,135 $ 353,135 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses Total Operating Expenses 6000/6999 Capital Outlay - - - - - 7000/7999 Debt Service 396,804 397,041 352,228 353,135 353,135 9000/9999 Transfers - - - - - Total Expenditures $ 396,804 $ 397,041 $ 352,228 $ 353,135 $ 353,135 2-124 CITY OF AVENTUM 2012(A)LOAN DEBT SERVICE FUND 250 2018/19 REVENUE PROJ ECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 Miscellaneous Revenues 3611000 Interest $ 4 $ 13 $ - $ - $ - Subtotal a" 4 13 - - - Transfer/Debt Proceeds 3811001 Transfer from General Fund 396,855 397,038 352,228 345,621 345,621 396,855 397,038 352,228 345,621 345,621 Fund Balance 3999000 Carryover 7,449 - 7,514 7,514 Subtotal 7,449 - - 7,514 7,514 Total Revenues $ 404,308 $ 397,051 $ 352,228 $ 353,135 $ 353,135 EXPENDITURES 9001-590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 DEBT SERVICE Non-Departmental-9001-590 7130 Principal $ 314,279 $ 321,368 $ 283,560 $ 290,649 $ 290,649 7230 Interest 82,525 75,673 68,668 62,486 62,486 Total Expenditures $ 396,804 $ 397,041 $ 352,228 $ 353,135 $ 353,135 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 8/1/2019 on the bank qualified loan which refinanced the acquisition of the charter school site and the balance of Community/Recreation Center. 7230 Interest- Interest payments due on the bank qualified loan which will be payable on 2/1/2019 and 8/1/2019. 2-125 CITY OF AVENTURA 2012 (A) LOAN DEBT SERVICE FUND 250 Bank Qualified Loan Refunding Bonds, Series 2012 AMORTIZATION SCHEDULE Annual Period Interest Debt Debt Bond Ending Principal Rate Interest Service Service Balance 2/1/2013 $ - $ 63,934.14 $ 63,934.14 $ 4,671,651.00 8/1/2013 278,834.00 2.18% 50,921.00 329,755.00 $ 393,689.14 4,392,817.00 2/1/2014 - 47,881.71 47,881.71 8/1/2014 300,101.00 2.18% 47,881.71 347,982.71 395,864.41 4,092,716.00 2/1/2015 - 44,610.60 44,610.60 8/1/2015 307,190.00 2.18% 44,610.60 351,800.60 396,411.21 3,785,526.00 2/1/2016 - 41,262.23 41,262.23 8/1/2016 314,279.00 2.18% 41,262.23 355,541.23 396,803.47 3,471,247.00 2/1/2017 - 37,836.59 37,836.59 8/1/2017 321,368.00 2.18% 37,836.59 359,204.59 397,041.18 3,149,879.00 2/1/2018 - 34,333.68 34,333.68 8/1/2018 283,560.00 2.18% 34,333.68 317,893.68 352,227.36 2,866,319.00 2/1/2019 - 31,242.88 31,242.88 8/1/2019 290,649.00 2.18% 31,242.88 321,891.88 353,134.75 2,575,670.00 2/1/2020 - 28,074.80 28,074.80 8/1/2020 297,738.00 2.18% 28,074.80 325,812.80 353,887.61 2,277,932.00 2/1/2021 - 24,829.46 24,829.46 8/1/2021 302,464.00 2.18% 24,829.46 327,293.46 352,122.92 1,975,468.00 2/1/2022 - 21,532.60 21,532.60 8/1/2022 311,916.00 2.18% 21,532.60 333,448.60 354,981.20 1,663,552.00 2/1/2023 - 18,132.72 18,132.72 8/1/2023 316,642.00 2.18% 18,132.72 334,774.72 352,907.43 1,346,910.00 2/1/2024 - 14,681.32 14,681.32 8/1/2024 326,094.00 2.18% 14,681.32 340,775.32 355,456.64 1,020,816.00 2/1/2025 - 11,126.89 11,126.89 8/1/2025 333,183.00 2.18% 11,126.89 344,309.89 355,436.79 687,633.00 2/1/2026 - 7,495.20 7,495.20 8/1/2026 340,272.00 2.18% 7,495.20 347,767.20 355,262.40 347,361.00 2/1/2027 - 3,786.23 3,786.23 8/1/2027 347,361.00 2.18% 3,786.23 351,147.23 354,933.47 - $ 4,671,651.00 $ 848,508.98 $ 5,520,159.98 $ 5,520,159.98 2-126 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-127 CITY OF AVENTURA 2012 (B) LOAN DEBT SERVICE FUND —290 CATEGORY SUMMARY FISCAL YEAR 2018/19 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 was issued in 2002 and was refinanced in 2012. REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures - - 360000/369999 Miscellaneous Revenues 975 1,111 - - - 380000/389999 Transfer/Debt Proceeds 444,000 444,000 393,070 394,083 394,083 399900/399999 Fund Balance - - - - - FTotal Available $ 444,975 $ 445,111 $ 393,070 $ 394,083 $ 394,083 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses Total Operating Expenses 6000/6999 Capital Outlay - - - - - 7000/7999 Debt Service 442,814 443,079 393,070 394,083 394,083 9000/9999 Transfers - - - - - Total Expenditures $ 442,814 $ 443,079 $ 393,070 $ 394,083 $ 394,083 2-128 CITY OF AVENTURA 2012(B) LOAN DEBT SERVICE FUND 290 2018/19 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 Miscellaneous Revenues 3611000 Interest $ 975 $ 1,111 $ $ $ Subtotal 975 1,111 Transfer/Debt Proceeds 3811001 Transfer from General Fund 3811901 Transfer from Charter School Fund 444,000 444,000 393,070 394,083 394,083 Subtotal 444,000 444,000 393,070 394,083 394,083 Fund Balance 3999000 Carryover Subtotal Total Revenue $ 444,975 $ 445,111 $ 393,070 $ 394,083 $ 394,083 EXPENDITURES 9001.590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 DEBT SERVICE Non-Departmental-9001.590 7130 Principal $ 350,721 $ 358,632 $ 316,440 $ 324,351 $ 324,351 7230 Interest 92,093 84,447 76,630 69,732 69,732 Total Expenditures $ 442,814 $ 443,079 $ 393,070 $ 394,083 $ 394,083 REVENUE PROJECTION RATIONALE 3811901 Transfer from Charter School Fund - Transfer of funds for the lease payment from the Charter School Fund for the elementary school to fund the debt service costs associated with the construction of the school. BUDGET JUSTIFICATIONS 7130 Principal - Principal payment due 8/1/2019 on the bank qualified loan which financed the acquisition of the charter school site and the balance of Community/Recreation Center. 7230 Interest - Interest payments due on the bank qualified loan which will be payable on 2/1/2019 and 8/1/2019. 2-129 CITY OF AVENTURA 2012 (B) LOAN DEBT SERVICE FUND 290 Bank Qualified Loan Refunding Bonds, Series 2012 AMORTIZATION SCHEDULE Annual Period Interest Debt Debt Bond Ending Principal Rate Interest Service Service Balance 2/1/2013 $ - $ 71,347.58 $ 71,347.58 $ 5,213,349.00 8/1/2013 311,166.00 2.18% 56,825.50 367,991.50 $ 439,339.08 4,902,183.00 2/1/2014 - 53,433.79 53,433.79 8/1/2014 334,899.00 2.18% 53,433.79 388,332.79 441,766.59 4,567,284.00 2/1/2015 - 49,783.40 49,783.40 8/1/2015 342,810.00 2.18% 49,783.40 392,593.40 442,376.79 4,224,474.00 2/1/2016 - 46,046.77 46,046.77 8/1/2016 350,721.00 2.18% 46,046.77 396,767.77 442,814.53 3,873,753.00 2/1/2017 - 42,223.91 42,223.91 8/1/2017 358,632.00 2.18% 42,223.91 400,855.91 443,079.82 3,515,121.00 2/1/2018 - 38,314.82 38,314.82 8/1/2018 316,440.00 2.18% 38,314.82 354,754.82 393,069.64 3,198,681.00 2/1/2019 - 34,865.62 34,865.62 8/1/2019 324,351.00 2.18% 34,865.62 359,216.62 394,082.25 2,874,330.00 2/1/2020 - 31,330.20 31,330.20 8/1/2020 332,262.00 2.18% 31,330.20 363,592.20 394,922.39 2,542,068.00 2/1/2021 - 27,708.54 27,708.54 8/1/2021 337,536.00 2.18% 27,708.54 365,244.54 392,953.08 2,204,532.00 2/1/2022 - 24,029.40 24,029.40 8/1/2022 348,084.00 2.18% 24,029.40 372,113.40 396,142.80 1,856,448.00 2/1/2023 - 20,235.28 20,235.28 8/1/2023 353,358.00 2.18% 20,235.28 373,593.28 393,828.57 1,503,090.00 2/1/2024 - 16,383.68 16,383.68 8/1/2024 363,906.00 2.18% 16,383.68 380,289.68 396,673.36 1,139,184.00 2/1/2025 - 12,417.11 12,417.11 8/1/2025 371,817.00 2.18% 12,417.11 384,234.11 396,651.21 767,367.00 2/1/2026 - 8,364.30 8,364.30 8/1/2026 379,728.00 2.18% 8,364.30 388,092.30 396,456.60 387,639.00 2/1/2027 - 4,225.27 4,225.27 8/1/2027 387,639.00 2.18% 4,225.27 391,864.27 396,089.53 - $ 5,213,349.00 $ 946,897.24 $ 6,160,246.24 $ 6,160,246.24 2-130 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-131 CITY OF AVENTURA 2018 LOAN DEBT SERVICE FUND —291 CATEGORY SUMMARY FISCAL YEAR 2018/19 FUND DESCRIPTION This fund was established to account for debt service payment expenditures associated with the partial construction and equipping of a charter high school within the City and paying costs of issuance of the bonds. The bonds were issued in February of 2018, are bank qualified, have a life of 20 years and have an interest rate of 3.68%. REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures 360000/369999 Miscellaneous Revenues - - - 380000/389999 Transfer/Debt Proceeds 230,479 495,024 495,024 399900/399999 Fund Balance - - - Total Available $ $ $ 230,479 $ 495,024 $ 495,024 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses Total Operating Expenses 6000/6999 Capital Outlay - - - 7000/7999 Debt Service 230,479 495,024 495,024 9000/9999 Transfers - - - Total Expenditures $ - $ $ 230,479 $ 495,024 $ 495,024 2-132 CITY OF AVENTURA 2018 LOAN DEBT SERVICE FUND 291 2018/19 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 Miscellaneous Revenues 3611000 Interest $ - $ - $ - $ - $ - Subtotal - - - Transfer/Debt Proceeds 3811001 Transfer from General Fund 230,479 495,024 495,024 Subtotal 230,479 495,024 495,024 Fund Balance 3999000 Carryover - - - Subtotal - - - Total Revenues $ $ $ 230,479 $ 495,024 $ 495,024 EXPENDITURES 9001-590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 DEBT SERVICE Non-Departmental-9001-590 7130 Principal $ - $ - $ 110,000 $ 240,000 $ 240,000 7230 Interest 120,479 255,024 255,024 Total Expenditures $ - $ $ 230,479 $ 495,024 $ 495,024 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 8/1/2019 on the bank qualified loan which partially financed the construction and equipping of a charter high school as well as the associated costs of issuance. 7230 Interest— Interest payments due on the bank qualified loan which will be payable on 2/1/2019 and 8/1/2019. 2-133 2018 LOAN DEBT SERVICE FUND 291 Bank Qualified Loan Capital Revenue Bonds, Series2018 AMORTIZATION SCHEDULE Annual Period Interest Debt Debt Bond Ending Principal Rate Interest Service Service Balance 2/15/2018 $ 7,100,000 8/1/2018 $ 110,000 3.68% $ 120,479 $ 230,479 $ 230,479 6,990,000 2/1/2019 120,000 3.68% 128,616 248,616 6,870,000 8/1/2019 120,000 3.68% 126,408 246,408 495,024 6,750,000 2/1/2020 125,000 3.68% 124,200 249,200 6,625,000 8/1/2020 125,000 3.68% 121,900 246,900 496,100 6,500,000 2/1/2021 130,000 3.68% 119,600 249,600 6,370,000 8/1/2021 130,000 3.68% 117,208 247,208 496,808 6,240,000 2/1/2022 130,000 3.68% 114,816 244,816 6,110,000 8/1/2022 140,000 3.68% 112,424 252,424 497,240 5,970,000 2/1/2023 135,000 3.68% 109,848 244,848 5,835,000 8/1/2023 145,000 3.68% 107,364 252,364 497,212 5,690,000 2/1/2024 145,000 3.68% 104,696 249,696 5,545,000 8/1/2024 145,000 3.68% 102,028 247,028 496,724 5,400,000 2/1/2025 150,000 3.68% 99,360 249,360 5,250,000 8/1/2025 150,000 3.68% 96,600 246,600 495,960 5,100,000 2/1/2026 155,000 3.68% 93,840 248,840 4,945,000 8/1/2026 155,000 3.68% 90,988 245,988 494,828 4,790,000 2/1/2027 165,000 3.68% 88,136 253,136 4,625,000 8/1/2027 160,000 3.68% 85,100 245,100 498,236 4,465,000 2/1/2028 165,000 3.68% 82,156 247,156 4,300,000 8/1/2028 170,000 3.68% 79,120 249,120 496,276 4,130,000 2/1/2029 175,000 3.68% 75,992 250,992 3,955,000 8/1/2029 175,000 3.68% 72,772 247,772 498,764 3,780,000 2/1/2030 180,000 3.68% 69,552 249,552 3,600,000 8/1/2030 180,000 3.68% 66,240 246,240 495,792 3,420,000 2/1/2031 185,000 3.68% 62,928 247,928 3,235,000 8/1/2031 190,000 3.68% 59,524 249,524 497,452 3,045,000 2/1/2032 195,000 3.68% 56,028 251,028 2,850,000 8/1/2032 195,000 3.68% 52,440 247,440 498,468 2,655,000 2/1/2033 205,000 3.68% 48,852 253,852 2,450,000 8/1/2033 200,000 3.68% 45,080 245,080 498,932 2,250,000 2/1/2034 205,000 3.68% 41,400 246,400 2,045,000 8/1/2034 210,000 3.68% 37,628 247,628 494,028 1,835,000 2/1/2035 220,000 3.68% 33,764 253,764 1,615,000 8/1/2035 215,000 3.68% 29,716 244,716 498,480 1,400,000 2/1/2036 225,000 3.68% 25,760 250,760 1,175,000 8/1/2036 225,000 3.68% 21,620 246,620 497,380 950,000 2/1/2037 230,000 3.68% 17,480 247,480 720,000 8/1/2037 235,000 3.68% 13,248 248,248 495,728 485,000 2/1/2038 245,000 3.68% 8,924 253,924 240,000 8/1/2038 240,000 3.68% 4,416 244,416 498,340 - 7,100,000 3,068,251 10,168,251 10,168,251 2-134 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 sismE CAPITAL PROJECTS FUND 2-135 CITY OF AVENTURA CAPITAL PROJECTS FUND - 392 CATEGORY SUMMARY FISCAL YEAR 2018119 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 2015/16 2016/17 2017/18 2018/19 2018/19 3100001319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures - - 360000/369999 Miscellaneous Revenues 254,989 145,498 380000/389999 Transfer/Debt Proceeds - - - - - 399900/399999 Fund Balance 1,480,274 - 425,327 134,700 134,700 Total Available $ 1,735,263 $ 145,498 $ 425,327 $ 134,700 $ 134,700 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses Total Operating Expenses - - - - 6000/6999 Capital Outlay 680,680 515,280 193,327 134,700 134,700 7000/7999 Debt Service - - - - - 9000/9999 Transfers - - 232,000 - - Total Expenditures $ 680,680 $ 515,280 $ 425,327 $ 134,700 $ 134,700 2-136 CITY OF AVENTURA �L PROJECTSIIND- 392 2018119 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015116 2016/17 2017118 2018119 2018119 Miscellaneous Revenues 3499000 Miscellaneous $ $ $ $ $ 3632200 Police Impact Fees 136,309 48,328 3632700 Recreation Impact Fees 118,680 97,170 F Subtotal= 254,989 145,498 - Fund Balance 3999000 Carryover-Public Safety - 39,327 134,700 134,700 3999000 Carryover-Community Service. 1,480,274 386,000 SubtotaF1 1,480,274 425,327 134,700 134,700 Total Revenues $ 1,735,263 $ 145,498 $ 425,327 $ 134,700 $ 134,700 EXPENDITURES 2001/5001 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015116 2016/17 2017118 2018119 2018119 CAPITAL OUTLAY Public Safety-2001-521 6411 Equipment<$5,000 $ $ $ $ 134,700 134,700 6999 Capital Reserve 39,327 Wbtota' 39,327 134,700 134,700 Community Services-5001-5411572 6324 Veterans Park Improvements $ $ $ 154,000 $ $ 6325 NE 188th Street Park Improverni 680,680 515,280 680,680 515,280 154,000 Non Departmental/Transfers(9001-581) 3930 Transfer to H.S.Const.Fund - 232,000 Subtotal - 232,000 Total Expenditures T $ 680,680 $ 515,280 $ 425,327 $ 134,700 $ 134,700 2-137 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 - Police — Represents funds set aside from previously collected Police Impact Fees. 3999000 Carryover - Community Services — Represents funds set aside from the sale of land previously owned by the City on Biscayne Boulevard. CAPITAL PROJECT DESCRIPTIONS 6411 Equipment <$5,000 — This project consists of purchasing new equipment and replacing inefficient, defective or unusable equipment (< $5,000) for the Police Department. Replace Ballistic Vests $ 17,600 Swat Vests 32,000 Laser Unit(s) 2,500 Replace AEDs 65,000 Replace Swat Rifles 15,000 UAS Battery Replacement Craft 1,500 Wireless IP Camera (CSU) 1,100 2-138 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 sismE AVENTURA CHARTER HIGH SHOOL CONSTRUCTION FUND 2-139 CITY OF AVENTURA AVENTURA CHARTER SCHOOL CONSTRUCTION FUND - 393 CATEGORY SUMMARY FISCAL YEAR 2018/19 FUND DESCRIPTION This fund was established to account for the funding sources and uses related to the construction and equipping of the Aventura Charter High School. REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORYRECAP 2015/16 2016/17 2017/18 2018/19 2018/19 310000/319999 Locally Levied Taxes $ $ $ $ $ 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures 360000/369999 Miscellaneous Revenues 15,532,000 380000/389999 Transfer/Debt Proceeds 399900/399999 Fund Balance Total Available $ $ $ 15,532,000 $ $ EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORYRECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ $ $ $ $ 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses Total Operating Expenses 6000/6999 Capital Outlay 15,532,000 7000/7999 Debt Service 9000/9999 Transfers Total Expenditures $ $ $ 15,532,000 $ $ 2-140 CITY OF AVENTUM AVENTURA CHARTER SCHOOL CONSTRUCTION FUND- 393 2018119 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016117 2017/18 2018/19 2018/19 Miscellaneous Revenues 3842000 Bond Proceeds $ $ $ 7,100,000 $ $ 3811001 Transfer from General Fund Reserves 6,000,000 3661501 Advance from General Fund Naming Rights Donation 2,000,000 3811001 Transfer from General Fund Intersection Safety Camera Program 200,000 3814000 Transfer from Capital Projects Fund Park Impact Fees 232,000 Subtotal 15,532,000 Total Revenues $ - $ $ 15,532,000 $ $ EXPENDITURES 6010/9001 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 CAPITAL OUTLAY CONTRACTUAL SERVICES Charter School/Capital Outlay-6010-561 6208 Facility/Building Construction $ $ $ 13,859,841 $ $ 6208 Architect 775,000 6208 Builders Risk Insurance 81,500 6208 FF&E 370,000 6208 FPL Transformer 45,000 6208 Security System 225,000 6208 Threshold Inspection/Testing 85,159 6208 Traffic Engineer 35,000 Subtotal 15,476,500 COSTS OF ISSUANCE Non-Departmental-9001-590 3125 Prof.Services-Costs of Issuance $ $ $ 55,500 $ $ Subtota 55,500 Total Expenditur $ $ 15,532,000 $ $ 2-141 REVENUE PROJECTION RATIONALE 3842000 Bond Proceeds — Funding made available through the issuance of the Capital Revenue Bonds, Series 2018 for the partial construction and equipping of a charter high school within the City and paying cost of issuance of the bonds ($7,100,000). 3811001 Transfer from General Fund — Amount transferred from the General Fund to fund debt service costs. Original Contribution $ 6,000,000 Long-term advance (Naming Rights) 2,000,000* *These funds are shown here for illustration purposes only. They will not be transferred but rather"advanced" from the General Fund to the Aventura Charter High School Construction Fund, until such time that the Naming Rights funds are collected (i.e., $500,000 in November 2018, 2019, 2020 &2021) and reimbursed to the General Fund. Transfer (Intersection Safety Camera Program) 200,000 3814000 Transfer from the Capital Projects Fund — Amount transferred ($232,000) from the Capital Projects Fund) relating to previously collected Park Impact Fees. BUDGET JUSTIFICATIONS 3125 Prof. Services — Costs of Issuance — Costs associated with the issuance of the Capital Revenue Bonds, Series 2018 (e.g., professional fees for bond counsel, financial advisor and other bank fees). Costs of Issuance $ 55,500 CAPITAL PROJECT DESCRIPTIONS 6208 Facility/Building Construction — This project consists of all costs associated with the construction and equipping of the Aventura Charter High School as follows: GMP - Kaufman Lynn $ 13,859,841 Architect 775,000 Builders Risk Insurance 81,500 FF&E 370,000 FPL Transformer 45,000 Security System 225,000 Threshold Inspection/Testing 85,159 Traffic Engineer 35,000 Total $ 15,476,500 2-142 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 :•moi k STORMWATER UTILITY FUND 2-143 CITY OF AVENTURA STORMWATER UTILITY FUND - 410 CATEGORY SUMMARY FISCAL YEAR 2018/19 FUND DESCRIPTION This fund is used to account for revenues and expenditures specifically earmarked for the construction and maintenance of the City's stormwater drainage system. REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits - 330000/339999 Intergovernmental Revenues - - 100,000 - - 340000/349999 Charges for Services 904,116 1,283,915 1,278,000 1,284,000 1,284,000 350000/359999 Fines&Forfeitures - - - - - 360000/369999 Miscellaneous Revenues 11,154 9,310 7,500 8,000 8,000 380000/389999 Transfer from Funds - - - - - 399900/399999 Fund Balance - - 912,350 - - Total Available $ 915,270 $ 1,293,225 $ 2,297,850 $ 1,292,000 $ 1,292,000 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 598,502 679,763 650,000 640,000 640,000 4000/4999 Other Charges&Services - - - - - 5000/5399 Commodities - - - - - 5400/5999 Other Operating Expenses 276,238 286,505 3,500 5,750 5,750 Total Operating Expenses 874,740 966,268 653,500 645,750 645,750 6000/6999 Capital Outlay 290,824 24,448 1,644,350 646,250 646,250 9000/9999 Transfers - - - - - Total Expenditures $ 1,165,564 $ 990,716 $ 2,297,850 $ 1,292,000 $ 1,292,000 2-144 CITY OF AVENTURA STORMWATER UTILITY FUND 410 2018/19 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/16 2016/17 2017/18 2018/19 2018/19 Intergovernmental Revenues 3343606 State Grant $ $ $ $ $ 3343606 FDEP Grant 100,000 Subtotal 100,000 Charges for Services 3439110 Stormwater Utility Fees 904,116 1,283,916 1,278,000 1,284,000 1,284,000 r Subtotal= 904,116 1,283,916 1,278,000 1,284,000 1,284,000 Miscellaneous Revenues 3611000 Interest 11,164 9,310 7,600 8,000 8,000 Subtotal 11,164 9,310 7,600 8,000 8,000 Fund Balance 3999000 Carryover 912,360 Subtotal 912,360 Total Revenues $ 916,270 $ 1,293,226 $ 2,297,860 $ 1,292,000 $ 1,292,000 CITY OF AVENTURA STORMWATER UTILITY FUND 410 2018/19 EXPENDITURES 6401 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/16 2016/17 2017/18 2018/19 2018/19 Operating CONTRACTUAL SERVICES Public Works/Transportation-6401.638 3110 Prof.Services-Engineering $ 162,724 $ 102,702 $ 100,000 $ 90,000 $ 90,000 3460 Lands Maint.-Streets 260,067 296,910 360,000 360,000 360,000 3460 Street Maint./Drainage 176,711 280,161 200,000 200,000 200,000 Subtotal 698,602 679,763 660,000 640,000 640,000 OTHER OPERATING EXPENSES Public Works/Transportation-6401.638 6410 Subscriptions&Memberships 600 1,260 1,260 6420 Conferences&Seminars 2,000 3,000 3,000 6460 Training 1,000 1,600 1,600 6916 Depreciation 276,238 286,606 Subtotal 276,238 286,606 3,600 6,760 6,760 CAPITAL OUTLAY Public Works/Transportation-6401.638 6306 Drainage Improvements 290,824 24,448 760,042 276,000 276,000 6309 Seawall Improvements 794,829 6999 Capital Reserve 99,479 371,260 371,260 Subtotal 290,824 24,448 1,644,360 646,260 646,260 Total Expenditures $ 1,166,664 $ 990,716 $ 2,297,860 $ 1,292,000 $ 1,292,000 2-145 REVENUE PROJECTION RATIONALE 3439110 Stormwater Utility Fees — A stormwater utility fee is assessed against each developed property within the City for services and facilities provided by the stormwater management system. The rate per equivalent residential unit ("ERU") to be used in calculating stormwater utility fees is as follows: 1. Single-family dwelling units: one (1.0) ERU. 2. Multi-family dwelling units: one (1.0) ERU per dwelling unit. 3. Non-residential developed properties: shall be assigned ERUs on the basis of one (1.0) ERU per 1,548 square feet of impervious area. The following procedures and criteria are to be used to calculate stormwater utility fees: 1. Each single-family dwelling unit, multi-family dwelling unit and non-residential developed property shall be assessed a stormwater utility fee calculated by multiplying the rate for one (1.0) ERU by the number of ERUs provided in sections 1 —3 above, respectively. 2. The stormwater utility fees, together with investment earnings shall be deposited in the Stormwater Utility Fund and shall be used exclusively for planning, constructing, financing, operating and maintaining the stormwater utility and the infrastructure of the stormwater management system. The City's Stormwater Utility Fee is $3.50/ERU but is currently under review by our consultants to determine if any adjustments are needed in order to sustain the fund's future operating and capital expenditures. The budgeted revenue amount is based on 30,765 ERUs at 96%. Stormwater Utility Fees $1,500,000 $1,250,000 $110001000 i $750,000 $500,000 $250,000 $- CAPITAL PROJECT DESCRIPTIONS 6306 Drainage Improvements — This project consists of various drainage improvements to address the long-term impacts of the rising sea levels and includes the following. CC Dr. Irrigation Relocation $ 75,000 CC Dr. Swale Cut & Lehman Cause. Sod Proj. 75,000 Storm Grates NE Section 125,000 2-146 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 :•moi k POLICE OFFDUTY SERVICES FUND 2-147 CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND —620 CATEGORY SUMMARY FISCAL YEAR 2018/19 FUND DESCRIPTION 11 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 2015/16 2016/17 2017/18 2018/19 2018/19 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues - - - - - 340000/349999 Charges for Services 536,686 504,092 400,000 450,000 450,000 350000/359999 Fines&Forfeitures - - - - - 360000/369999 Miscellaneous Revenues 380000/389999 Transfer from Funds 399900/399999 Fund Balance - - - - - FTotal Available $ 536,686 $ 504,092 $ 400,000 $ 450,000 $ 450,000 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 1000/2999 Personal Services $ 430,230 $ 431,000 $ 400,000 $ 450,000 $ 450,000 3000/3999 Contractual Services - - - - - 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses - - - - - Total Operating Expenses 430,230 431,000 400,000 450,000 450,000 6000/6999 Capital Outlay - - - - - Total Expenditures $ 430,230 $ 431,000 $ 400,000 $ 450,000 $ 450,000 2-148 CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND 620 2018/19 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 Charges for Services 3421100 Police Detail Billing $ 536,686 $ 504,092 $ 400,000 $ 450,000 $ 450,000 Total Revenues $ 536,686 $ 504,092 $ 400,000 $ 450,000 $ 450,000 EXPENDITURES 2001-521 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2015/16 2016/17 2017/18 2018/19 2018/19 PERSONAL SERVICES Public Safety-2001-521 1420 Extra Duty Detail $ 430,230 $ 431,000 $ 400,000 $ 450,000 $ 450,000 Total Expenditures $ 430,230 $ 431,000 $ 400,000 $ 450,000 $ 450,000 REVENUE PROJECTION RATIONALE 3421100 Police Detail Billing — Estimated amount of revenue generated by offduty details provided to the City's businesses and condominium associations. 2-149 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-150 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 SUMMARY OF CAPITAL IMPROVEMENT PROGRAM 3-1 CITY OF AVENTURA CAPITAL IMPROVEMENT PROGRAM 201 811 9—2022123 FIVE-YEAR HIGHLIGHTS Beautification and Park Facility Improvement Projects (BP) ✓ Founders Park and Waterways Park Improvements totaling $948,100 and $1,923,450, respectively to maintain and enhance these facilities. Transportation Improvement Projects (TI) ✓ Road Resurfacing projects totaling $2,906,000 to resurface asphalt and enhance safety on NE 187th Street, NE 185th Street, Aventura Boulevard, NE 34th Avenue, NE 28th Avenue, NE 190th Street, Yacht Club Way, the south portion of the Hospital District, NE 188th Street, NE 183 d Street, NE 31St Street and Country Club Drive. ✓ Streetlight Improvement Projects totaling $610,000 for the continuation of retrofitting street lighting throughout the City with more energy efficient LED fixtures and to retrofit Median Up- Lighting with LED fixtures. ✓ Transportation System Improvements totaling $660,000 to provide Crosswalk Solar Lighting ($270,000) and two (2) additional Flashing Pedestrian Crossing Signs ($140,000) as well as school crossing flashers related to the opening of the Aventura Charter High School ($250,000). ✓ Bike Share Program Projects totaling $25,500 for the continued maintenance of the Bike Share Program. Drainage Improvement Projects (DI) ✓ Stormwater Drainage Improvements totaling $1,225,000 to address the long-term impacts of the rising sea levels including the following: • Country Club Drive Irrigation Relocation • Swale Cut and Sod Projects at Country Club Drive and the William Lehman Causeway, Aventura Blvd., 34th Ave. and NE 201St St. • Storm Grate Installation at Various Locations • NE 209th Street Drainage Improvements • Country Club Drive F Curb Installation at Various Locations Public Building and Facility Improvement Projects (PBF) ✓ Government Center Improvements totaling $237,000 primarily for roofing repairs ($170,000) and to replace the carpet in the Commission Chambers ($50,000) at the Government Center Facility. Information Technology Improvement Projects (IT) ✓ Continues the implementation of technology improvements and management information systems to enhance the productivity and efficiency of City operations. 3-2 Capital Equipment Purchase and Replacement Projects (CE) ✓ Provides the necessary equipment to continue to provide high quality and effective police services. ✓ Ensures that the tools of production, vehicles and equipment are available for City operations. ✓ Continues the installation and placement of classroom furniture related to the opening of the Aventura Charter High School. THE REST OF THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 3-3 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 budgetary 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 less than $5,000 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 the City's capital priorities and project implementing plan to its citizens, businesses and interested parties. The five-year CIP is updated annually to add new projects in the fifth (5`h) 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 an integral part of the City's budgeting and management procedures. The annual capital programming process provides the following benefits: 1. The CIP is a tool for implementing the City's Comprehensive Plan. 2. The CIP process provides a mechanism for coordinating 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. 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. 3-4 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 2018/19 —2022/23. 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 for a comprehensive review. 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, the needs of the residents and funding. Projects were prioritized on the basis of Urgency, Necessity, Desirability and Deferability. The City Manager reviewed departmental requests and she and the Finance Director conducted individual meetings with the Department Directors. The departmental requests were prioritized by the City Manager and the five-year schedule of projects was compiled into document form by the Finance Director. 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 the public for their review. In order to facilitate public involvement, a workshop and a public hearing will be held to review the CIP document prior to the adoption of a Resolution approving the CIP in principle. Capital Improvement Program Policies • Annually, the City will prepare a five-year CIP analyzing all anticipated capital expenditures and identifying associated funding sources. Future capital expenditures necessitated by changes in population, development, growth, redevelopment or changes in economic base will be calculated and included in the Capital update process. • The City will perform all capital improvements in accordance with an adopted CIP. • 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. • 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. • 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. • 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. • 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 CIP document that is submitted to the City Commission for approval. • The City will determine the most appropriate financing method for all new projects. • 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. • The City will maintain ongoing maintenance schedules relating to transportation, sidewalk and drainage system improvements. • The City will address and prioritize infrastructure needs on the basis of protecting the health, safety and welfare of the community. • A CIP preparation calendar shall be established and adhered to. • Capital projects will conform to the City's Comprehensive Plan. • Long-term borrowing will not be used to fund current operations or normal maintenance. 3-5 • The City will strive to maintain an unreserved/undesignated General Fund Fund Balance at a level not less than 10% of the annual General Fund revenue. • If new project appropriation needs are identified for a specific capital project(s) at an interim period during the fiscal year, the funding sources will be identified and a budget amendment will be utilized to provide the formal budgetary authority. 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. The CIP preparation 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 a 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 CIP is divided into six (6) program areas as follows: 1. Beautification and Park Facility Improvement Projects (BP) 2. Transportation Improvement Projects (TI) 3. Drainage Improvement Projects (DI) 4. Public Building and Facility Improvement Projects (PBF) 5. Information Technology Improvement Projects (IT) 6. Capital Equipment Purchase and Replacement Projects (CE) Each project in the CIP 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 the functional category number assigned by the City Manager and the final digits outline the individual department requesting the project. For example, project BP1-CS is Beautification and Park Facility Improvement Projects number one (1) requested by the Community Services Department. 3-6 Summary of Recommended Projects The proposed 2018/19 —2022/23 CIP includes 40 projects in six (6) functional categories with a total value of $18,801,635. The following represents the percentage of total funding that each functional category has been allocated: 1. Beautification and Park Facility Improvement Projects (16%) 2. Transportation System Improvement Projects (22%) 3. Drainage System Improvement Projects (7%) 4. Public Building and Facility Improvement Projects (7%) 5. Information Technology Improvement Projects (27%) 6. Capital Equipment Purchase and Replacement Projects (21%) Summary of Major Programs by Year 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• TABLE1 CAPITAL IMPROVEMENT PROGRAM SUMMARY OF MAJOR PROGRAMS BY YEAR PROJECTS SCHEDULED FOR 2018/19-2022/23 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROGRAM 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL Beautification&Park Facility Improvement Projects $ 208,350 $ 1,832,900 $ 304,050 $ 125,750 $ 563,850 $ 3,034,900 Transportation System Improvement Projects 901,000 1,011,000 661,500 759,500 868,500 4,201,500 Drainage System Improvement Projects 275,000 275,000 275,000 200,000 200,000 1,225,000 Public Building&Facility Improvement Projects 541,380 378,500 247,000 91,000 81,000 1,338,880 Information Technology Improvement Projects 870,125 903,375 1,004,375 1,069,375 1,164,125 5,011,375 Capital Equipment Purchase&Replacement Projects 1,006,450 969,550 735,580 663,600 614,800 3,989,980 Totals $ 3,802,305 $ 5,370,325 $ 3,227,505 $ 2,909,225 $ 3,492,275 $ 18,801,635 Capital Improvement Program 2018/19 -2022/23 Summary of Major Programs by Function 21% 27°% 7% ■Beautification/Park Facility ■Transport System Drainage System ■Public Bldg&Facility Information Technology Capital Equipment Purch/Replace 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 SUMMARY BY PROPOSED APPROPRIATIONS BY FUNDING SOURCE PROJECTS SCHEDULED FOR 2018/19-2022/23 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED FUNDING SOURCE 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL General Fund-001 $ 1,621,225 $ 1,694,825 $ 1,671,505 $ 1,208,225 $ 1,809,275 $ 8,005,055 Transportation and Street Maintenance Fund-120 901,000 1,011,000 661,500 759,500 868,500 4,201,500 Charter School Fund-190 870,380 523,000 413,500 541,500 414,500 2,762,880 Charter High School Fund-191 - 62,500 200,000 200,000 200,000 662,500 Capital Projects Fund-392 134,700 16,500 6,000 - - 157,200 Miami-Dade County Park Bond - 1,600,000 - 1,600,000 Aventura Charter High School Construction Fund-393 - 187,500 - 187,500 StormwaterUtilityFund-410 275,000 275,000 275,000 200,000 200,000 1,225,000 Totals $ 3,802,305 $ 5,370,325 $ 3,227,505 $ 2,909,225 $ 3,492,275 $ 18,801,635 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. Capital Improvement Program 2018/19 -2022/23 Summary of Proposed Appropriations by Funding Source 1% 6% 1%- 8% 4%—_ 15% ■General Fund ■Transport&Street Ma int. Fund ■Charter School Fund ■Charter HS Fund ■Capital Projects Fund ■Miami-Dade County Park Bond Charter HS Const. Fund Stormwater Utility Fund 3-8 Summary of Projects by Location and Year The following table outlines the major Beautification and Park Facility and Transportation Improvement Projects by location and the year in which they are proposed to be funded: TABLE 3 CAPITAL IMPROVEMENT PROGRAM 2018119-2022123 SUMMARY OF PROJECTS BY LOCATION AND YEAR Beautification and Park Facility Transportation Improvement Improvement Location Projects Projects Founders Park 2018/19 to 2022/23 N/A Waterways Park 2018/19 to 2022/23 N/A Waterways Dog Park 2019/20 N/A 2021/22 to 2022/23 N/A Veterans Park 2019/20 to 2020/21 N/A Citywide Beautification Improvements 2018/19 to 2022/23 N/A Road Resurfacing Program NE 187th Street N/A 2018/19 NE 185th Street N/A 2018/19 Aventura Boulevard N/A 2019/20 NE 34th Avenue N/A 2019/20 NE 28th Avenue N/A 2019/20 NE 190th Street N/A 2020/21 Yacht Club Way N/A 2020/21 Hospital District(south portion) N/A 2020/21 NE 188th Street N/A 2021/22 NE 183rd Street N/A 2021/22 NE 31St Street N/A 2021/22 Country Club Drive N/A 2022/23 Streetlight Improvements Retrofit Street Lighting with LED fixtures N/A 2018/19 Retrofit Median Up-Lighting with LED fixtures N/A 2019/20 Transportation System Improvements Crosswalk Solar Lighting N/A 2018/19 2021/22-2022/23 Flashing Pedestrian Crossing Signs(2) N/A 2018/19 School Crossing Flashers N/A 2019/20 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$18,801,635 not including the Aventura Charter High School Construction Project. 2. Through the issuance of a $7.1M Bond, the utilization of General Fund Reserves and other revenue sources, the approximate $15.5M cost of constructing and equipping the ACHS will be fully reflected in the FY 2017/18 Budget. Any and all of the project funds that are not expended as of September 30, 2018 will be carried forward to complete the project in FY 2018/19. 3. Adjusts property tax revenues based on projected conservative growth in assessments. GENERAL FUND RECAP OF PROJECTED AVAILABLE RESOURCES AND OPERATING EXPENDITURES FOR GENERAL GOVERNMENT SERVICES SUMMARY BY YEAR ADOPTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED DEPARTMENT 2017/18 2018/19 2019/20 2020/21 2021/22 2022123 Total Proj.Avail. Resources $ 37,841,634 $ 38,762,132 $ 39,699,197 $ 41,998,704 $ 42,629,594 $ 43,636,346 Proj. Operating Exp. 33,431,556 34,446,970 35,327,384 36,218,462 37,236,526 38,533,974 Proj. Debt Svice./Trans. (Exclude HS) 2,158,256 2,262,145 2,173,938 2,139,849 2,141,667 2,141,953 Subtotal 35,589,812 36,709,115 37,501,322 38,358,311 39,378,193 40,675,927 Balance after Operating Exp. &Debt Svice./Trans. $ 2,251,822 $ 2,053,017 $ 2,197,875 $ 3,640,393 $ 3,251,401 $ 2,960,419 Less CIP Appropriations for: Beautification/Park Facility 92,500 208,350 216,400 298,050 125,750 563,850 Public Bldg&Facility 148,000 92,500 286,500 212,000 - 50,000 Information Technology 527,575 448,625 429,875 445,875 438,875 600,625 Capital Equipment Purch/Replace 732,900 871,750 762,050 715,580 643,600 594,800 1,500,975 1,621,225 1,694,825 1,671,505 1,208,225 1,809,275 Charter HS Operating Cost Subsidy - 370,875 400,000 350,000 - - Amount added to CIP Reserve $ 750,847 $ 60,917 $ 103,050 $ 1,618,888 $ 2,043,176 $ 1,151,144 Charter HS Debt Svice. $ - $ (495,024) $ (496,100) $ - $ - $ - Total Amount Needed from General Fund-High School $ $ (495,024) $ (496,100) $ $ $ Impact of Capital Projects on Operating Budget In the five-year CIP there are no projects including the Aventura Charter High School Project that will have a significant impact on the City's current General Fund operating budget. The majority of the projects are considered maintenance of infrastructure or equipment replacement and/or purchase. The first operational year of the Aventura Charter High School is scheduled to begin on July 1, 2019 and the full impact of such operations has yet to be determined. Please note that the financial activities of this Department will be budgeted and recorded in a Special Revenue Fund through a process that is separate and apart from that of the City due to the fact that it has a different fiscal year from that of the City. 3-10 CD / \ / 0 / 0 2 \ \ ƒ \ \ / e \ § / , / B Q_ 0 0 0 ' S G \ \ G S « f FC-4 LQ- 0/ 0 7 $ - w04m La co OR m _ CL 61) 61!) k Q , , , g , 0 L) C') A LO U \ / \ \ w a � " LLa ) a ~� � k w » m CL m LL C-4O F- CL � m 619 61) 60 _j _ 0 0 0 , 0 0 j x _ 0 0 , 0 0 0 & S / \ / / # w � 0 r 0 0 L w , 6 r o \ � w ~ R R R R C 2 0 t a r = IL CD 9 9 ° ° z § § E § m m § LL CL LU j n q 0 ^ 619 IL 8 !zi° 8 8 8 8 8 2 � LU § v 0 / CL M / 0 " 0 < CD k / / k k / N w � r $ r co m n A m o ° / \ 2 N / m ° " �_ e a / R § § C O § w IL E - » (L LL ■LLI R e = X X (L � � � § � \ \ \ k k D- Em ^ 619 2 w B / 2 g � e 2 < � 2 0 � 04 K LU m m m m t § LU a 2 R I o 0 0 0 / ko LU c k § 2 E - ® o m 2 # E L $ § a § § § § \ $ 5 w �_ § E � $ ƒ § ) o > $ ) $ § E } § ƒ 2 E ; 3 E § § 42 co & e & @ J '- E _ / , D- U) E e / t E ) k c § \ \ 0 \ § E / ƒ E / / \ a- 2 = ) - - LU m \ \ ® 7 I 2 / E \ 7 \ D / ƒ / u } 0o Z m 2 4 4 $ 0 m u < Co 0 k / CL / \ \ \ \ a } # m rI- r CL z a_ a_ a_ a_ C) _ _ _ _ _ CL 0 \ \ 0 f ® \ Q 2 ^ k C14 - - N � \ \ \ k w § 2 2 ° m § � w 00 IL \ LU § \ \ \ \ o - - I U) z � � 04 N0 C14 \ \ \ k 2 2 � ^ W ~ / / ° � k � � � � e _ - k / S S S S Q e 7 7 7 A LO \ C, / \ / LU 0 \ / \ 0 w � 0r w J G ° ° a a E o w n U - o LU w - w � e _ \ § oo 01 g N \ \ \ 0 it C \ \ \ % § -) � ) \ ( % T- n I / / D- >- / zn § ~ 2C � q o w a LU < § LL - a 2 f Ik \ \ \ �V) Nr- o _j E z w B � § ) � oCL $ & § GmQ � 2m2 E \ E I-- V) 0 IL U o ® E ® w / \ E / nV) LU � = E J = - U) R 2 = U) OR o & .O o cn ./ # a e f = # o § _ / E IL j j j j a e M = / m = e 2 ° § a £ Ee 7 \ @ / OR o $ a a E e e ( 2ita m E , E § § E P E E 8 \ § / e k C:) / / \ § 2 2 p § w ƒ e [ § § o ) Q ) IL & e & e / \ � - - � 0 0 B C-4S S §Qm w � S 04IL8 w§ - k§ � 8 / $_ _ § 04 B0 0 /R R B04 S S Qm n IL ® ® o o ^ f $ B 0 0 \ � b ® / W J 04 W � Cl) V) § Qm 04 w IL w 61) - a. d 0 m _ C* 00 0 0 § w § § \ $ * 04 I ■ 8 � s LLJ � � > 2Q & � 0co CL ak2 -j mw � - - -j * WI § � LL 2 r o c � w � � � / § LL 213z kV) W ; ra z - a ƒ 2 wK w o ° w § E = z § 0 w 3 IL 61) 40) § § / OW a LL 0 & k ■ § @ IL \ � � k w7 J E ■ a , a m JCL # a_ § E k / \ \ § j § ) � m ( � J O H O O O O O O OW0OO0W O OO � MNNM In N N N M r ER E9 O M O O O W N O O O H N O O O W N O O In M W O N W 0 m ' 0 0 00 ' ' O 00 w F Or 00 O 00 IL Q (Zj p 0 rn m UZ LO (o 6 us O N O O O W N O O O H O O O W N In M r N Cl) O O O O O O O O (n O O O U7 O O U7 O W d V Z p O A M M N W Z W N N (O O w E!T (f? 0 CL a ZW N O O O O O O F- O O O O O O O W H O O O O (:: O O Z JQ O 00 O O O O w U N O In O r- In n W F O 00 U7 O O U7 00 W O O M W 0 O r- 00 r- V M w n N N W F O O V MN N M ON > a) 0 In N N N M N d N W CL N d N H N � w U ER t9 H U va cn r J O O O O O O O J O0 W w N {y � W O O O O O O LL � � M 00 U � � O L O O O n m U o 0 w CL a CO, m U r In M O r M W M Q N M (n U U W W ' N Cl) O In N M W LL d a a U co U a U m zOa Da' m z w m o Q a H ao � a F- (9wz a Z J v3 Ks Z ? J CL CO D0) O o 0 0 0 wwC9 E J W W O O 0 M M S Z N W > m U W o 0 r- (D v U CZ > n U () N V J M N o E C w m LL N m a ME E E CL N CL D 0 U w CL wCOr E ° E w us 0 O w O CO CL C: w c E a ( -c- - m �m o E o U o o) D E - E Q � � aa) E E E a a m U (7 = E E it E c 0 o t U } E ° — N m m m m m m $ LL LL LL LL LL '� c U a a a a a a E Q -r- cu Q U U Ua� c m O H C E o Q Q W D 3 E E E O E 0 Q IL d m U (D 2 U LL LL LL LL LL m m m m m m U a a a a a a TABLE IT-1 PROPOSED INFORMATION TECHNOLOGY IMPROVEMENT PROJECTS SCHEDULED FOR 2018/19-2022/23 SUMMARY BY YEAR PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED CIP# PROJECTCATEGORY 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL TI Police Computers Systems<$5000 $ 165,375 $ 111,375 $ 130,375 $ 128,375 $ 195,375 730,875 IT2 Central Computer System $5000 200,000 235,000 240,000 250,000 320,000 1,245,000 IT3 Radios 32,000 30,000 42,000 20,000 30,000 154,000 IT4 Computer Equipment>$5000 155,000 132,500 111,000 136,000 125,000 659,500 IT5 Computer Equipment<$5000 266,500 278,500 247,500 294,500 238,500 1,325,500 IT6 Computer Equipment<$5000 - 62,500 200,000 200,000 200,000 662,500 IT7 Computer Equipment<$5000 6,000 6,000 8,000 8,000 8,000 36,000 IT8 Computer Equipment<$5000 3,000 5,000 2,000 3,000 3,000 16,000 IT9 Computer Equipment<$5000 3,000 2,000 1,000 1,000 2,000 $ 9,000 IT10 Computer Equipment<$5000 8,000 6,000 3,000 2,000 6,000 25,000 IT11 Computer Equipment<$5000 5,500 8,000 8,000 14,000 13,000 48,500 IT12 Computer Equipment<$5000 20,750 11,500 6,500 5,500 15,250 59,500 IT13 Computer Equipment<$5000 4,000 13,000 4,000 5,000 5,000 31,000 IT14 Computer Equipment<$5000 1,000 2,000 1,000 2,000 3,000 9,000 Totals $ 870,125 $ 903,375 $ 1,004,375 $ 1,069,375 $ 1,164,125 $ 5,011,375 TABLE IT-2 PROPOSED INFORMATION TECHNOLOGY IMPROVEMENT PROJECTS SCHEDULED FOR 2018/19 -2022/23 FUNDING PLAN BY PROJECT CATEGORY AND SOURCE CHARTER CHARTER GENERAL SCHOOL HIGH SCHOOL CIP# PROJECT CATEGORY DEPT.# TOTAL FUND-001 FUND-190 FUND-191 IT1 Police Computers Systems<$5000 PD $ 730,875 $ 730,875 $ - $ - IT2 Central Computer System>$5000 IT 1,245,000 1,245,000 IT3 Radios PD 154,000 154,000 - IT4 Computer Equipment>$5000 ACES 659,500 - 659,500 IT5 Computer Equipment<$5000 ACES 1,325,500 1,325,500 - IT6 Computer Equipment<$5000 ACHS 662,500 - - 662,500 IT7 Computer Equipment<$5000 IT 36,000 36,000 - IT8 Computer Equipment<$5000 F 16,000 16,000 IT9 Computer Equipment<$5000 CM 9,000 9,000 IT10 Computer Equipment<$5000 PW/T 25,000 25,000 IT11 Computer Equipment<$5000 CS 48,500 48,500 IT12 Computer Equipment<$5000 CD 59,500 59,500 IT13 Computer Equipment<$5000 AACC 31,000 31,000 IT14 Computer Equipment<$5000 CC 9,000 9,000 - - Totals $ 5,011,375 $ 2,363,875 $ 1,985,000 $ 662,500 3-15 J OO O O O O O O O O O O O 00 O O O O O O O w F C V N to C C 00 C C C 0A O N 0 to r O to O V O O m F to V 00 W r I to M M W 00 O r N M 0A Cl) 6% EA p M O O O O O O O O O ~ T O O W N O O O O O O O O O F M M N F N C C O C C O C C 00 z , N O N (O O O V O Q 0 p W N O d) M M N O V M z W 2 a Es » (» v, , OO p N O O O O O O O O O F 'ct7 Lj O W O O O O O O O O O d ' 0 M M F C C G � C LO LO C cc V O z W O m In N N In Cl)ON c0 ON N c0 d a V) v, 6% w 0 rn 0 0 p o 0 0 0 0 0 0 0 o W ¢ V D 0 00 d w N O O Do O O O O O 00 w x z F O LO co G LO C C O O LO O U z W O O (O V OM O O ON Cl) 7 N M r I-- d O w w a w z U w 0 o o o O O O O O o M U dp pF p} 0�L 0 C, � o 0 0 0 0 N u> J 9 N co0 ofLno 'T o Z � Ln MM W dz w 7M E�lN N 0 O O O O O O O O O W Q UN W N O O O O O O O W N N z O LnG V LQ (Q Ln M C W p O a U V W N r V (O O an z N 0 O O V 00 M LO N c0 Q (� N } O N V O N w O w V) fA V = 0 m d w Ln o U 0 0 0 0 0 0 0 0 0 0 0 N U Q O O co O O O O O O O 00 N F F O �T N Lo O O co O O O T N (o Lo of Ln o �T 0 0 of Qd a Q (» v3 co a 0 F w w w m n M M o C� ~ ZW p m O O O O O O O O O W O O O O o O O LO ~ wF Wp d W J N F D } M N O (O O O O00 O c0 p 00 p W O V 00 LO 00 M (O M O a W a w N V O D x Q 63 V� x OW w w N (1) a IL J t Z f a a a U U U QUQ U U d z 0 Q a Q Q a 6% Q D U LL V W 0 0 0 0 0 0 0 0 0 Lo Lo Lo Lo LO LO LO LO LO W F p p p 2 (A (A U p W 0 0 W a s a Q U a U U QO N E E E E E E E E E a p d C U U U U U U U U U !? C C C C C C C C C C C C C C C C C C N (6 (6 (6 (6 (6 (6 (6 (6 (6 N E E E E E E E E m m m m m m m m m 0 2 L C C C C C C C C C (D E E E E E E E E E a cu cu cu cu cu cu cu cu cu a s a a a a a a a } a) m m m m m m m m m O >w d d d d d d d d d K 06 N N N N N N N N 0) d j W W W W W W W W W t t t 0) t t t t t t w N F N as w w w w w w w w w w U d d d d d d d d d d W E E E E E E E E E 7 U _Q _Q _Q _Q _Q _Q _Q _Q _Q WO t 7 7 7 7 7 7 7 7 7 a > w w w w w w w w w a w w w w w w w w w W V U U U U U U U U U U CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 3-17 CITY OF AVENTURA CAPITAL OUTLAY 2018/19-2022/23 IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET SCHEDULE ESTIMATED OBJECT COMMISSION USEFULE ANNUAL OPERATING BUDGET IMPACT CODE APPROVAL PROJECT LIFE NO. CATEGORY RECAP 2018/19 DESCRIPTION (YEARS) 2018/19 2019/20 2020/21 2021/22 2022/23 001-80XX City Manager-8005-512 6402 Computer Equipment<$5,000 $ 3,000 No impact on operating budget 4 $ $ $ $ $ City Clerk-8008-519 6402 Computer Equipment<$5,000 1,000 No impact on operating budget 4 Finance-8010-513 6402 Computer Equipment<$5,000 3,000 No impact on operating budget 4 Information Technology.-8012-513 6401 Computer Equipment>$5,000 200,000 No impact on operating budget 4 6402 Computer Equipment<$5,000 6,000 No impact on operating budget 4 Police-8020-521 6402 Computer Equipment<$5,000 165,375 No impact on operating budget 4 6407 Radio Purchase&Replace. 32,000 No impact on operating budget 5 6410 Equipment>$5,000 180,900 No impact on operating budget 5 6411 Equipment<$5,000 21,400 No impact on operating budget 5 6450 Vehicles 442,000 No impact on operating budget 5 Community Development-8040-524 6402 Computer Equipment<$5,000 20,750 No impact on operating budget 4 6410 Equipment>$5,000 30,000 No impact on operating budget 5 Community Services-8050-539/572 6402 Computer Equipment<$5,000 5,500 No impact on operating budget 4 6410 Equipment>$5,000 89,200 No impact on operating budget 5 6411 Equipment<$5,000 10,250 No impact on operating budget 5 6205 Community Center Improvements 75,000 No impact on operating budget 10 6310 Aventura Founders Park 173,000 No impact on operating budget 10 6322 Waterways Park Improvements 15,000 No impact on operating budget 10 Public Works/Transportation-8054-541 6420 HVAC Replacements 16,000 No impact on operating budget 5 6301 Beautification Projects 20,350 No impact on operating budget 5 6402 Computer Equipment<$5,000 8,000 No impact on operating budget 4 6410 Equipment>$5,000 30,000 No impact on operating budget 5 Arts&Cultural Center-8070-575 6301 Improve.Other Than Bldg/Marquee 1,500 No impact on operating budget 10 6402 Computer Equipment<$5,000 4,000 No impact on operating budget 4 6410 Equipment>$5,000 68,000 No impact on operating budget 5 Non-Departmental-8090-590 6999 Capital Reserve 14,772,304 N/A N/A N/A N/A N/A N/A N/A Total Capital $ 16,393,529 $ $ $ $ $ 3-18 CITY OF AVENTURA CAPITAL OUTLAY 2018/19-2022/23 IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET SCHEDULE(CONTINUED) ESTIMATED OBJECT COMMISSION USEFULE ANNUAL OPERATING BUDGET IM PACT CODE APPROVAL PROJECT LIFE NO. CATEGORY RECAP 2018/19 DESCRIPTION (YEARS) 2018/19 2019/20 2020/21 2021/22 2022/23 TRANSPORTATION AND STREET MAINTENANCE FUND-120 Public Works/Transportation-5401.541 6305 Road Resurfacing $ 311,000 No impact on operating budget 10 $ $ $ $ $ 6307 Street Lighting Improv. 400,000 No impact on operating budget 10 6341 Transportation System Improv. 190,000 No impact on operating budget 10 6999 Capital Reserve 1,185,660 WA N/A WA WA WA N/A WA Total Capital $ 2,086,660 $ $ $ $ $ CAPITAL PROJECTS FUND-392 Police-2001-521 6411 Equipment>$5,000 $ 134,700 No impact on operating budget 5 $ $ $ $ $ Total Capital $ 134,700 $ $ $ $ $ STORMWATER UTILITY FUND-410 Public Works/Transportation-5401.538 6306 Drainage Improvements $ 275,000 No impact on operating budget 10 $ $ $ $ $ 6999 Capital Reserve 371,250 WA N/A WA WA WA N/A WA Total Capital $ 646,250 $ - $ - $ - $ - $ - 3-19 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 3-20 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 APPENDIX A GLOSSARY A-1 Account Assets A term used to identify an individual asset, Cash, receivables or capital assets listed liability, expenditure control, revenue control, within the balance sheet. encumbrance control or fund balance. Balance Sheet Accounting System Basic financial statement that describes the The total structure of records and procedures basis of accounting used in its preparation which discover, record, classify, summarize and presentation of a specified date in the and report information on the financial City's assets, liabilities and the remaining fund position and results of operations of the City balance or fund equity. or any of its funds, fund types, balanced account groups or organizational Balanced Budget components. A budget in which current funds or revenues equal planned expenditures. Accrual Basis of Accounting A method of accounting where revenues are Basis Point recorded when service is given and expenses Equal to 1/100 of 1%. If interest rates rise are recognized when the benefit is received. from 7.50% to 7.75%, the difference is referred to as an increase of 25 basis points. Actuary A person that makes determinations of Bond required contributions to achieve future A written promise, generally under seal, to funding levels that addresses risk and time. pay a specified sum of money, called the face value, at a fixed time in the future, called the Ad Valorem Taxes date of maturity and carrying interest at a Taxes levied on all real and certain personal fixed rate, usually payable periodically. Note: property, tangible and intangible, according to The difference between a note and a bond is the property's assessed valuation. that the latter usually runs for a longer period of time and requires greater legal formality. Adopted Budget The initially proposed budget as formally Bond Covenants approved by the City Commission. A legally enforceable promise made to the bondholders from the issuer, generally in Amended Budget relation to the funding source utilized for The adopted budget as formally adjusted by repayment. the City Commission. Bonded Debt Amortization That portion of indebtedness represented by The reduction of debt through regular outstanding bonds. payments of principal and interest sufficient to retire the debt instrument at a predetermined Budget date known as maturity. A financial operating plan that embodies an estimate of proposed expenditures for a given Appropriation period (usually a single fiscal year) and the An authorization granted by the City proposed means of financing them. Commission to make expenditures and to incur obligations for specific purposes. An Budget Calendar appropriation is limited in amount to the time it A schedule of key dates that the City utilizes may be expended. to prepare, adopt and administer the budget. Assessed Valuation Budget Message A valuation set upon real estate or other A general discussion of the proposed budget property by the County Property Appraiser as presented in writing by the City Manager to and the State as a basis for levying ad the City Commission. valorem taxes. A-2 Budgetary Control Commercial Paper The control or management of the City in An unsecured promissory note that is issued accordance with the approved budget for the for a specific amount, maturing on a specific purpose of keeping expenditures within the day. Normally, the maximum maturity is 270 limitations of available appropriations and days, but the most common length is 30 days. available revenues. Represents the level of control at which expenditures may not exceed Comprehensive Annual Financial Report budget. Any revisions that alter the total (CAFR) expenditures of a department must be This official annual report presents the status approved by the City Commission. of the City's finances in a standardized format. The CAFR is organized by fund and contains Capital Budget two (2) basic types of information: a balance A plan of proposed capital outlays and the sheet that compares assets with liabilities and means of financing them for the current fiscal fund balance and an operating statement that period. compares revenues and expenditures. Capital Construction Fund Contingency A fund established to account for bond An appropriation of funds available to cover proceeds and expenditures associated with unforeseen events that occur during the fiscal the purchase of properties and/or year. These funds, if not used, lapse at year- constructions costs to be utilized for public end. Note: This is not the same as fund parks, cultural center, the permanent balance. Government Center and Police Station and the Aventura Charter High School. Current Assets Assets that one can reasonably expect to Capital Improvement Program (CIP) convert into cash, sell or be consumed A plan for capital expenditures to be incurred through operations within one (1) year. each year over a five-year period to meet capital needs arising from the long-term work Current Liabilities program or otherwise. It sets forth each Obligation whose liquidation is expected to project or other contemplated expenditure in require the use of existing resources classified which the City is to have a part and specifies as current assets or the creation of other the full resources estimated to be available to current liabilities. finance the projected expenditures. Debt Service Capital Outlays The payment of principal and interest on Non-recurring expenditures of an infrequent or borrowed funds such as bonds. unusual nature which may result in the acquisition/addition to the City's fixed capital Debt Service Fund assets or infrastructure. A fund established to finance and account for the accumulation of resources for and the Capital Projects Fund payment of, general long-term debt principal A fund established to account for impact fees and interest. Note: This fund is also referred and other revenues specifically earmarked for to as a "Sinking Fund". capital projects restricted by City Ordinance or Commission Policy. Debt Service Requirements The amounts of revenue which must be Carryover provided for a debt service fund so that all An existing fund balance that is projected to principal and interest payments can be made be available for use in the City's annual in full and on schedule. budgeted expenditures. Defeasance Chart of Accounts A provision that voids a bond when the The classification system used by the City to borrower puts cash in escrow via a refunding organize the accounting for various funds. bond issuance sufficient to service the borrower's debt. When a bond issue is defeased, the borrower sets aside cash to pay A-3 off the bonds, therefore the outstanding debt within municipal boundaries. Examples and cash offset each other on the balance include electric, gas, sanitation and towing. sheet and are removed from the financial statements. Full-Time Equivalent Position A part-time position converted to the decimal Depreciation equivalent of a full-time position based on The decrease in the value of physical assets 2,080 hours/year. due to their use and the passage of time. Fund Encumbrances An independent fiscal and accounting entity Obligations in the form of purchase orders, with a self-balancing set of accounts recording contracts or salary commitments which are cash and/or other resources, together with all chargeable to an appropriation and for which related liabilities, obligations, reserves and a part of the appropriation is reserved. They equities which are segregated for the purpose cease to be encumbrances when paid or of carrying on specific activities or attaining when the actual liability is set up. certain objectives in accordance with special regulations, restrictions or limitations. Expenditures For accrual basis accounts, this term Fund Accounts designates total charges incurred, whether All accounts necessary to set forth the paid or unpaid, including expenses, provision financial operations and financial condition of for debt service and capital outlays. For cash a fund. basis accounts, the term covers only actual disbursements for these purposes. Note: Fund Balance Encumbrances are not considered The excess of a fund's assets over its expenditures. liabilities and reserves. The City follows GASB Statement No. 54, Fund Balance Expenses Reporting and Governmental Fund Type Charges incurred, whether paid or unpaid, for Definitions which requires that governmental operation, maintenance and interest and other fund financial statements present fund charges which are presumed to benefit the balances based on classifications that current fiscal period. comprise a hierarchy that is based primarily on the extent to which the City is bound to Fiscal Period honor constraints on the specific purposes for Any period at the end of which a which amounts in the respective governmental unit determines its financial governmental funds can be spent. condition and the results of its operations and closes its books. Note: It is usually a year, The classifications used in the governmental though not necessarily a calendar year. fund financial statements are as follows: Nonspendable: This classification Fiscal Year(FY) includes amounts that cannot be spent Any period of 12 consecutive months to which because they are either (a) not in spendable the annual budget applies and at the end of form or (b) are legally or contractually required which the City determines its financial position to be maintained intact. "Not in spendable and results of operations. The City's fiscal form" includes items that are not expected to year begins October 1s` and ends September be converted to cash (such as inventories and 30`h. prepaid amounts) and items such as long- term amount of loans and notes receivable, as Fixed Assets well as property acquired for resale. The Land, buildings, machinery, furniture, or other corpus (or principal) of a permanent fund is an equipment that have a useful life of more than example of an amount that is legally or one (1) year that cost more than $5,000. contractually required to be maintained intact. Franchise Fee Restricted: This classification includes Charges to service providers for amounts for which constraints have been exclusive/non-exclusive rights to operate placed on the use of the resources either (a) externally imposed by creditors (such as A-4 through a debt covenant), grantors, Goal contributors, or laws or regulations of other A statement of broad direction, purpose or governments, or (b) imposed by law through intent based on the needs of the community. constitutional provisions or enabling A goal is general and timeless; that is, it is not legislation. concerned with a specific achievement in a Committed: This classification given period. includes amounts that can be used only for the specific purposes determined by a formal Grant action of the City Commission that can, by A contribution by one (1) governmental unit to adoption of an ordinance prior to the end of another. The contribution is usually made to the fiscal year, commit fund balance. Once aid in the support of a specified function (e.g., adopted, the limitation imposed by the education), but is sometimes also made for ordinance remains in place until a similar general purposes. action is taken (the adoption of another ordinance) to remove or revise the limitation. Income Resources accumulated pursuant to This term is used in accounting for stabilization arrangements are reported in this governmental enterprises and represents the category. excess of the revenues earned over the expenses incurred in carrying on particular Assiqned: This classification includes phases of an enterprise's activities. As amounts that are constrained by the City's indicated elsewhere, the excess of the total intent to be used for a specific purpose but are revenues over the total expenses of the utility neither restricted nor committed. The City for a particular accounting period is called "net Commission has by resolution authorized the income". City Manager to assign fund balance. The City Commission may also assign fund balance as Infrastructure it does when appropriating fund balance to Public domain fixed assets including roads, cover a gap between estimated revenue and bridges, curbs, gutters, sidewalks, drainage appropriations in the subsequent year's systems, lighting systems and other items that budget. Unlike commitments, assignments have value only to the City. generally can only exist temporarily. In other words, an additional action does not normally Interest Income have to be taken for the removal of an Revenue generated through the investment of assignment. Conversely, as discussed above, fund balances. an additional action is essential to either remove or revise a commitment. Interfund Transfers Administrative fees charged to other City Unassiqned: This classification funds for the provision of administration and includes the residual fund balance for the other City services. General Fund. This classification represents fund balance that has not been assigned to Intergovernmental Revenue other funds and that has not been restricted, Revenue received from or through the committed, or assigned to specific purposes Federal, State or County government, within the General Fund. Unassigned fund including State Revenue Sharing, Alcoholic balance may also include negative balances Beverage Tax, Sales Tax and Gasoline for any governmental fund if expenditures Taxes. exceed amounts restricted, committed or assigned for those specific purposes. Inventory A detailed list showing quantities, General Fund descriptions, property values, units of The fund that is available for any legal measure and unit prices. Note: The term is authorized purpose and which is therefore often confined to consumable supplies but used to account for all revenues and all may also cover fixed assets. activities except those required to be accounted for in another fund. Note: The General Fund is used to finance the City's ordinary operations. A-5 Liabilities which allows municipalities to collect two Debts or obligations owed by one (1) entity to dollars ($2.00) from each traffic citation for the another entity payable in money, goods or purpose of criminal justice education and services. training for police officers. Mill Police Offduty Services Fund A taxation unit equal to $1 of tax obligation for A special revenue fund used to account for every $1,000 of assessed property value. revenues and expenditures associated with services provided by off-duty police officers in Millage private customer details to the various The total tax obligation per $1,000 of businesses and condominium associations. assessed property value. Property Tax Mission Statement A tax levied on the assessed value of real and The statement that identifies the particular personal property. This tax is also known as purpose and function of a department. ad valorem tax. Net Position Proprietary Fund Excess of the City's assets and deferred Enterprise and internal service funds that are outflows over its liabilities. similar to corporate funds, in that they are related to assets, liabilities, equities, Non-Departmental revenues, expenses and transfers determined Activities, revenues and expenditures that are by business or quasi-business activities. not assigned to a department. Note: The Stormwater Utility Fund is an example of this type of fund. Objective Something to be accomplished in specific, Reserves well-defined and measurable terms and that is The City's current year budgeted funds that achievable within a specific time frame. are not planned to be expended. These reserves may "carryover" into the available Operating Budget fund balance of subsequent years. A budget for general revenues and expenditures such as salaries, utilities and Resolution supplies. A legislative act by the City Commission with less legal formality than an ordinance. Ordinance A formal legislative enactment by the City Revenues Commission. Increases in governmental fund type net current assets from other than expenditure Pay-as-You-Go Financing refunds and residual equity transfers. A method of paying for capital projects that relies on current tax and grant revenues rather Rolled-Back Rate than on debt. The operating millage rate required to raise the same ad valorem tax revenues as were Performance Budget levied in a prior year, exclusive of new A budget wherein expenditures are based construction, additions to structures, deletions primarily upon measurable performance of and property added (e.g., annexations). activities and work programs. Sales Tax Performance Workload Indicators Tax imposed on the purchase of goods and Data collected to determine how effective services. and/or efficient a program is in achieving its objectives. Special Revenue Fund A fund used to account for the proceeds of Police Education Fund specific revenue sources that are legally A special revenue fund used to account for restricted to expenditure for specified revenues pursuant to Florida Statute 943.25 purposes. A-6 Stormwater Utility Fund Useful Life This fund is used to account for revenues and The period of time that a fixed asset is expenditures specifically earmarked for the expected to operate. This can refer to a construction and maintenance of the City's budgeted period of time for an equipment stormwater drainage system. class or the actual amount of time for a particular item. Taxable Value The assessed value less homestead and User Charges or Fees other exemptions, if applicable. The payment of a fee for direct receipt of public service by the party benefiting from the Taxes service. Compulsory charges levied by a government for the purpose of financing services Utility Service Tax performed for the common benefit. This term Taxes levied on consumer consumption of does not include specific charges made utility services provided in the City. The tax is against particular persons or property for levied as a percentage of gross receipts. current or permanent benefits such as special assessments. 911 Fund This fund is used to account for revenues and Transportation and Street Maintenance expenditures specifically earmarked for the Fund City's emergency 911 system in accordance A special revenue fund to account for with Florida Statutes 365.172. The funds may restricted revenues and expenditures which be used to provide emergency dispatch by Florida Statutes are designated for street systems, training, communication, maintenance and construction costs. maintenance and repairs and related capital outlay purchases. The fund offsets a portion Trust and Agency Funds of the emergency 911 operations. These funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. THE REST OF THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK Truth in Millage (TRIM) The Florida Truth in Millage Act ("TRIM") serves to formalize the property tax levying process by requiring a specific method of tax rate calculation form of notice, public hearing requirements and advertisement specifications prior to the adoption of a budget tax rate. The effect of TRIM is to inform taxpayers that their property taxes are changing (up or down), the cause (a change in the assessed value of their property and/or an increase in the proposed spending level) and how the proposed new tax rate compares to the rate that would generate the same property tax dollars as the current year (the "rolled-back" rate). Unencumbered The portion of an allotment not yet expended or encumbered. A-7 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK A-8 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 APPENDIX B AUTHORIZED INVESTMENTS SUMMARY TABLE B-1 76 y L L L LCo >> T L-a co L L L L -° I I I I O O co 0 cu CD Il- Ln Il 0) N Ln Ln Ln Ln M n t N cU N N 7 C U CDN =iR Q O ++ N 0 N N N O t U C J 0 0 0 0 N C i N '° I O Ln 0 I I I I I o o I I o I y ° `� a m N N N N o `m d d _ > N o y d g� co t W N -° N � N o CD O UN ULL L C O (6 d p 0 � V ++ ° T N N I I I I I I I I I I O O I I cu O I O C U) 0 N uy U m N N N N O (6 > U N N (p O 0 cu _0 N Q E O o n EO O O O \ O O O O O o o O LO N N N C O O O O O ° O Ln Ln Ln Ln Lo c Ln m m -° w 'a Q O) Lo 00 N Ln N MN N N 0 y d > '- n C 0 U0 cu _ O U _0) T 01 ¢ > Q m N _ Q N N C N a tE 8 N N N . O Q X V) �� (� (o N o o .0 o s w 19 c E Q � Q � z S � z LL CU U) � ° 8 ` N t 2 J N C d N O N O m T o d d � `o 0 cuFJV S Q O O O 0- N N w i 0 3 X C - O O i O 0 um) .3. .0. .�. CL a--� Q O O g� d m N C N (o (6 N UJO U) C 7C _ N C fo O N Q / N cu U -° O U L U) O V N V Q 01 LU N 0 U)>_ m cu U) Q > o ° ° QU U) U) O:3 0 N N O Q .E w U N O o U °� d t m E '� 3 d d u) C CU co C C C a�n � E "� � > E � � Y U) � a) Of � >. mo a N N N 0 j Q �' Q y m m m vi t -o a) p > E E E a) E N E N N m O C Q N Y Q T N C C C N > N '>_ y o -° d °-ji d ° U m E N > > > E cu N N W U gd o r °� w 0 -0 .� V V V V O a +'' 7 U 01 (6 N T o N U) U) U) cu EN O * n U -o 3 a 0 m +J 16 ++ m (o O N i aO+ (o C g�2 '� ) Q o0 _ 2 v (n (n U) �, J > N (o N m y � :_ m w ° d o E t � � g�2 LM U) (o O > E O +J m w E 3 d y m Eai N N Q E Q co N N °� 3 U o o m Z' 'X O X n N i K U) (o cn �i c 3 w d C C +J tea) O — cc0 O O Lcu U) >_ c_ o g - > > LL G U U r Q N M V .�.. In t (O Q m t C CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/19 • e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK B-3 r* o .. lm�m O'N 0N� I + �1* 1. • M�� I X81. I �..M . i to , 50. 41 I ,s. IN I