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09-18-2019 Second Budget Hearing Agenda Aventura City Commission Meeting(Second Budget Hearing)Agenda September 18, 2019 This meeting is open to the public.In accordance with the Americans with Disabilities Act of 1990,all persons who are disabled and who need special accommodations to participate in this meeting because of that disability should contact the Office of the City Clerk,305-466-8901,not later than two days prior to such proceeding. One or more members of the City of Aventura Advisory Boards may be in attendance and may participate at the meeting. Anyone wishing to appeal any decision made by the Aventura City Commission with respect to any matter considered at such meeting or hearing will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim record of the proceedings is made,which record includes the testimony and evidence upon which the appeal is to be based. Agenda items may be viewed at the Office of the City Clerk, City of Aventura Government Center, 19200 W. Country Club Drive,Aventura,Florida,33180. Anyone wishing to obtain a copy of any agenda item should contact the City Clerk at 305-466-8901. Page 2 of 2 CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager BY: rian K. Raducci, Finance Director DATE: August 27, 2019 SUBJECT: Ordinance Adopting Ad Valorem Tax Rate for Fiscal Year 2019/20 151 Reading September 10, 2019 City Commission Meeting Agenda Item 2"d Reading September 18, 2019 City Commission Meeting Agenda Item Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal year 2019/20. RECOMMENDATION It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal year 2019/20. This rate includes no increase over the prior year and will generate $17,611,707 based on an assessed value of$10,740,186,632. If you have any questions, please feel free to contact me. Attachment ORDINANCE NO. 2019- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD VALOREM TAX OPERATING MILLAGE LEVY RATE AT 1.7261 MILLS PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY VALUE, WHICH IS 1.80% ABOVE THE ROLLED BACK RATE OF 1.6956 MILLS COMPUTED PURSUANT TO STATE LAW, FOR THE 2019 TAX YEAR; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Miami-Dade County Property Appraiser has certified a Tax Assessment Roll for the year 2019 which includes the assessment for the City of Aventura; and WHEREAS, the City Commission and the City Manager of the City of Aventura have reviewed the 2019/2020 fiscal year budget for the various operating departments of the City and the means of financing said budget; and WHEREAS, the City Commission has considered an estimate of the necessary expenditures contemplated for the fiscal year ensuing, and has determined that the levy set forth herein below shall provide a portion of the necessary funds for said expenditures. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS THAT: Section 1. The City Commission does hereby establish and adopt the City of Aventura Ad Valorem Tax Operating Millage Levy Rate of 1.7261 mills for the 2019 tax year, or $1.7261 per thousand dollars of taxable assessed property value. Said rate is greater than the rolled back rate of 1.6956 mills by 1.80%. Section 2. The Miami-Dade County Tax Collector is hereby directed to proceed with the collection and enforcement of the taxes levied herein as authorized by State and County law. Section 3. All ordinances or parts of ordinances, resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. Section 4. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they City of Aventura Ordinance No.2019- shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 5. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner Narotsky, who moved its adoption on first reading. The motion was seconded by Commissioner Shelley, and, upon being put to a vote, the vote was as follows: Commissioner Dr. Linda Marks Yes Commissioner Gladys Mezrahi Yes Commissioner Marc Narotsky Yes Commissioner Robert Shelley Yes Commissioner Howard Weinberg Yes Vice Mayor Denise Landman Yes Mayor Enid Weisman Yes The foregoing Ordinance was offered by Commissioner , who moved its adoption on second reading. This motion was seconded by Commissioner , and upon being put to a vote, the vote was as follows: Commissioner Dr. Linda Marks Commissioner Gladys Mezrahi Commissioner Marc Narotsky Commissioner Robert Shelley Commissioner Howard Weinberg Vice Mayor Denise Landman Mayor Enid Weisman PASSED on first reading this 10th day of September, 2019. PASSED AND ADOPTED on second reading this 18th day of September, 2019. Page 2 of 3 City of Aventura Ordinance No. 2019-_ ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 3 of 3 CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager BY: rian K. Raducci, Finance Director DATE: August 27, 2019 SUBJECT: Ordinance Adopting 2019/2020 Operating and Capital Budget 1st Reading September 10, 2019 City Commission Meeting Agenda Item 2ntl Reading September 18, 2019 City Commission Meeting Agenda Item 'i5 Attached for your consideration is the adopting Ordinance and documentation for the 2019/20 Operating and Capital Budget (the "Final Budget Document). The Ordinance format is similar to the one utilized to adopt the 2018/19 fiscal year budget. As indicated on the City Manager's FY 2019/20 Budget Message Addendum found on page i of the Final Budget Document; as discussed during the budget review meeting and as a result of awarding the contract for Health Insurance to Aetna at the July 18, 2019, Commission Meeting, we were able to reduce our total General Fund budget by more than $139,000 from that which was originally presented. As a result, the General Fund Departments that were impacted have been reduced by their proportionate share of the savings and have been properly reflected in both the "CITY MANAGER PROPOSAL 2019/20" and the "COMMISSION APPROVAL 2019/20" columns. No other revisions have been made from that which was originally presented at the July 18th budget review meeting. If you have any questions, please feel free to contact me. Attachment ORDINANCE NO. 2019- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET, AS REVIEWED AND APPROVED BY CITY COMMISSION AT THE REVIEW MEETING HELD ON JULY 18, 2019, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 2019/2020 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 2019/2020 Operating and Capital Improvement Program Budget, reviewed and approved by the City Commission on July 18, 2019, 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 2019/2020 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. 2019-_ Section 3. Budgetary Control. The 2019/2020 Operating and Capital Outlay Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to each department for operating and capital expenses may not be increased or decreased without specific authorization by a duly- enacted Resolution affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. Section 4. Personnel Authorization. The "Personnel Allocation Summary" included within each department budget enumerates all authorized budgeted positions for appointment by the City Manager. All personnel filling said authorized positions shall be paid pursuant to the City's Budget, Personnel Policies and/or collective bargaining agreements. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said monies, but said monies shall only be disbursed and applied toward the purposes for which the said funds were received. To ensure the integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and where appropriate, placed into separate and individual trust and/or escrow accounts from which any money drawn may Page 2 of 5 City of Aventura Ordinance No. 2019- 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 2019/2020 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, 2019 shall lapse at that time; and, 2. All outstanding encumbrances for Capital Expenditures as of September 30, 2019 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 2018/2019 available balances and be simultaneously re- appropriated for capital expenditures, as previously approved in the 2018/2019 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 2019/2020 Budget, is $14,772,304 (effective September 30, 2019). Section 9. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they Page 3 of 5 City of Aventura Ordinance No.2019- shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 10. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner Narotsky, who moved its adoption on first reading. The motion was seconded by Vice Mayor Landman, and upon being put to a vote, the vote was as follows: Commissioner Dr. Linda Marks No Commissioner Gladys Mezrahi Yes Commissioner Marc Narotsky Yes Commissioner Robert Shelley Yes Commissioner Howard Weinberg Yes Vice Mayor Denise Landman Yes Mayor Enid Weisman Yes The foregoing Ordinance was offered by Commissioner , who moved its adoption on second reading. This motion was seconded by Commissioner , and upon being put to a vote, the vote was as follows: Commissioner Dr. Linda Marks Commissioner Gladys Mezrahi Commissioner Marc Narotsky Commissioner Robert Shelley Commissioner Howard Weinberg Vice Mayor Denise Landman Mayor Enid Weisman Page 4 of 5 City of Aventura Ordinance No.2019- PASSED on first reading this 10th day of September, 2019. PASSED AND ADOPTED on second reading this 18th day of September, 2019. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 5 of 5 City of Aventura Operati* ngand C a * tlpiaget FISCAL YEAR 2019/2020 J ! ' Ak .f ',ya Jr. 1 1 j• A. i FLO Ilk f •' •+ } } * y`+2 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 CITY COMMISSION Mayor Enid Weisman Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Gladys Mezrahi Commissioner Marc Narotsky Commissioner Robert Shelley Commissioner Howard Weinberg CITY MANAGER Ronald J. Wasson DEPARTMENT DIRECTORS Weiss Serota Helfman Cole & Bierman, P.L., City Attorney Joanne Carr, Community Development Director Karen J. Lanke, Information Technology Director 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 David McKnight, Don Soffer Aventura High School Principal Anthony Tyrkala, Aventura City of Excellence School Principal CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 TABLE OF CONTENTS City Manager's Budget Message .....................................................................................................i-xv Organization Chart/Our Mission Statement.....................................................................................xvi Distinguished Budget Presentation Award .......................................................................................xvii 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 2019/20 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 2019/20-2023/24 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 ®f Aventura Government Center 19200 West Country Club Drive Aventura, Florida 33180 Office of the City Manager August 27, 2019 The Honorable Mayor and City Commission City of Aventura Aventura, Florida 33180 RE: FY 2019/20 Budget Message Addendum Members of the City Commission: On July 10, 2019 the City Manager's Proposed Operating and Capital Budget for all funds for the fiscal year beginning October 1, 2019 was presented to the City Commission. At the budget review meeting that was held on July 18, 2019, the City Commission reviewed, discussed and approved the Proposed Budget as presented. The 2019/20 Operating and Capital Budget is attached. Please note that as discussed during the budget review meeting and as a result of awarding the contract for Health Insurance to Aetna at the July 18, 2019, Commission Meeting, we were able to reduce our total General Fund budget by more than $139,000 from that which was originally presented. As a result, the General Fund Departments that were impacted have been reduced by their proportionate share of the savings and have been properly reflected in both the "CITY MANAGER PROPOSAL 2019/20" and the "COMMISSION APPROVAL 2019/20" columns. No other revisions have been made from that which was originally presented at the July 18`h budget review meeting. Respectfully submitted, Ronald J. s on City Manag i CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK ii City ®f Aventura Government Center 19200 West Country Club Drive Aventura, Florida 33180 Office of the City Manager July 10, 2019 The Honorable Mayor and City Commission City of Aventura Aventura, Florida 33180 RE: FY 2019/20 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, 2019, 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 School and the Don Soffer Aventura 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. iii FY 2019/20 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. • In FY 2018/19, one (1) new School Resource Officer was added for the opening of the new Don Soffer Aventura High School 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 successful opening of the Don Soffer Aventura High School in 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 24th 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 $2,998,275. • 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: • Increase part-time seasonal Park Attendant hours in order to provide adequate coverage in the peak season and accommodate increased attendance at our park facilities. iv • Continue the afterschool program at the Community Recreation Center for Aventura students that attend Aventura Waterways K-8. • Continue youth travel soccer and basketball leagues that were established to respond to the 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 Events which provide opportunities for the residents to interact with the Police. • Maintain funding to support a wide variety 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 recreational facilities at a high level. • Continue to 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 3.61% increase in property values over the prior year. This lower than anticipated increase was due to an overall value reduction of the City's existing properties which was offset by approximately $411M in new construction. In light of the lower than anticipated property assessments, the growth of the FY 2019/20 operating expenditures were maintained in accordance with the FY 2018/19 adopted budget as much as possible to improve the City's financial position going forward. The budget does not include any significant expansion or additional areas of service except for the continued start-up costs associated with the Don Soffer Aventura 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 24th year in a row. Due to the uncertainty of future property values and the overall economy, 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. Going forward, developments currently under construction will increase the City's tax base and the v implementation of the new FPL Franchise Agreement in 2020 should provide revenue to offset future service demands. We need to continue to remain prudent and conservative in our financial management of the City by only utilizing General Fund Reserves in the case of an emergency or to fund an unanticipated economic event. The budget process produced a total budget of $61,756,679 or 4.8% less than the previous year. This is a result of the completion of major capital outlay projects in the prior year. Capital Outlay expenditures are budgeted at $2,557,275 and decreased by $2,494,572 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 $1,270,761 or 3.4% as compared to the previous year. General Fund operating costs increased by $1,210,149 or 3.5%. The budget maintains our current level for all City services except the following areas: • The overtime in the Police Department operational budget has increased by $30,000 due to an anticipated increase in workload demands covered by this category. • The actuarial determined City contribution related to the Police Officer's Pension Plan has increased from 17.903% to 21.310% resulting in an increase of approximately $300,000 in the Police Department operational budget. • The number of part-time seasonal Park Attendant hours was increased by approximately $15,000 over the prior year to ensure that adequate coverage is provided during the peak season and to accommodate increased attendance at our park facilities. • Non-Departmental Transfers has increased by approximately $227,000 or 8.2% primarily due to the final balloon payment that is due on the Series 2000 Revenue Bond that will be paid on September 30, 2020. • As of the date of publication of this document, the City and the Dade County Police Benevolent Association have scheduled their first collective bargaining session to negotiate a new Collective Bargaining Agreement ("CBA") which will become effective October 1, 2019. vi Summary of All Budgetary Funds The total proposed budget for FY 2019/20, including all funds, capital outlay and debt service, is $61,756,679. This is $3,143,005 or 4.8% less as compared to the prior year. Operating expenditures total $38,662,853, while Capital Outlay expenditures and CIP Reserve combined total $19,587,742 and Debt Service expenditures total $3,506,084. Fund Summary by Amount PROPOSED %of FUND AMOUNT BUDGET General Fund $ 54,772,833 84.6% Police Education Fund 5,500 0.0% Transportation &Street Maint. Fund 3,890,274 6.0% 911 Fund 95,210 0.2% Debt Service Funds 3,506,084 5.4% Capital Projects Fund 700,913 1.1% Stormwater Utility Fund 1,308,000 2.0% Police Offduty Services Fund 475,000 0.7% Fund Summary by Percentage 0.2% 1.1%r0.7% 0.0% 5.4% 6.0 84.6% q4 0 ■General Fund ■Police Education Fund ■Transport.&Street Maint. Fund ■911 Fund Debt Service Funds ■Capital Projects Fund Police Off duty Services Fund VII Expenditures by category are as follows: Expenditure Category Summary by Amount PROPOSED %of CATEGORY AMOUNT BUDGET Personal Services $ 24,667,403 39.9% Contractual Services 8,146,165 13.2% Other Charges/Svcs 5,044,700 8.2% Commodities 586,850 1.0% Other Operating Expenses 217,735 0.4% Capital Outlay 19,587,742 31.7% Debt Service 3,506,084 5.7% Total $ 61,756,679 100.0% Category Summary by Percentage 5.7% 31.7% 0.4% 1.0% ■Personal Services ■Contractua I Services Other Charges/Svcs ■Commodities N Other Operating Exp. Capital Outlay Debt Service VIII The following chart shows a comparison of each department's budget for the past two (2) years. The total budget amount is $3,143,005 or 4.8% less than the previous year, primarily resulting from the funding of non-recurring capital outlay projects in the prior year. All Funds Departmental Budget Comparison INCREASE DEPARTMENT 2018119 2019120 (DECREASE) % Change City Commission $ 147,644 $ 148,877 $ 1,233 0.8% Office of the City Manager 661,547 621,129 (40,418) -6.1% Legal 305,000 311,000 6,000 2.0% City Clerk's Office 344,183 349,813 5,630 1.6% Finance 1,077,476 1,085,278 7,802 0.7% Information Technology 1,163,720 1,189,026 25,306 2.2% Police 20,740,577 21,533,462 792,885 3.8% Community Development 2,591,696 2,676,218 84,522 3.3% Community Services 2,480,960 2,542,293 61,333 2.5% Public Works fTransportation 5,550,349 5,660,997 110,648 2.0% Arts &Cultural Center 825,440 840,260 14,820 1.8% Non-Departmental 1,503,500 1,704,500 201,000 13.4% Subtotal 37,392,092 38,662,853 1,270,761 3.4% Capital Outlay 5,051,847 2,557,275 (2,494,572) -49.4% CIP Reserve 19,467,235 17,030,467 (2,436,768) -12.5% Debt Service 2,988,510 3,506,084 517,574 17.3% Total $ 64,899,684 $ 61,756,679 $ (3,143,005) -4.8% 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 projected revenues in the FY 2019/20 General Fund Budget that are available for allocation total $54,772,833. This is an increase of $603,129 or 1.1% over the prior year and is comprised of the following: Locally Levied Taxes — The City's assessed value as reported by the County Property Appraiser is $10,740,186,632. This amount is $374,346,456 or 3.61% higher than last year. The ad valorem millage levy for FY 2019/20 is recommended to be 1.7261, which is the same rate adopted last year. This will generate $17,611,707 compared to last year's amount of$16,997,856. This represents the 24`h year without an increase. The budget projection for this category also includes $4,835,000, $1,175,000 and $30,000 in electric, water and gas utility taxes, respectively. In addition, $425,000 in premium taxes, $1,850,000 in unified communications tax and $865,000 in City business tax make up the remainder of this category. All projections take into consideration historical data and various assumptions for the coming year. Licenses and Permits—The projected revenue for this category totals $4,080,500, $390,500 or 8.7% less than the prior year's budget. This is primarily due to timing of the termination of the agreement that Miami-Dade County has with FPL for franchise fee-electric and when the City's Agreement with FPL begins (June 2020). The category also includes minor increases in revenue derived from building permits, certificates of occupancy and franchise fee-sanitation. ix Intergovernmental Revenues — The projected revenue for this category totals $3,927,670, $70,000 or 1.8% more than the prior year's budget. These revenues have been budgeted conservatively due to the uncertainty of the economy and their sensitivity to it. Charges For Services — The projected revenue for this category totals $2,629,481, $71,375 or 2.8% more than the prior year's budget. This is the primarily the result of a projected contractual rate increase in the police services agreement and increases in the parks and recreation and community center fees due to a projected increase in the demand for those related services. Fines and Forfeitures — The projected revenue for this category totals $1,777,500 and include revenues derived from county court fines and the intersection safety camera program. Miscellaneous Revenues — The projected revenue for this category totals $580,000, $300,000 more than the prior year's budget, resulting from a projected increase in interest earnings. Non-Revenue (Carryover) — This represents a projected available amount of fund balance totaling $14,910,975 that has been utilized in preparing the budget. Revenues by Source Locally Levied Taxes 16.895 Ad Valorem Taxes 32.3% Licenses&Permits 7.4% Intergovernmental Revenues 7.2% Charges For Services 4.8% Fines&Forfeitures Fund Balance 3.2% Transfers 27.2% 0.0% Misc.Revenues 1.1% X Expenditures The projected expenditures in the FY 2019/20 General Fund Budget total $54,772,833 and are balanced with the projected revenues. The operating expenditures have increased by $1,210,149 or 3.5% as compared to the prior year while total expenditures are $603,129 or 1.1% more than the FY 2018/19 amount. Expenditure Category Summary INCREASE CATEGORY 2018/19 2019/20 (DECREASE) % Change Personal Services $ 23,356,240 $ 24,192,403 $ 836,163 3.6% Contractual Services 5,615,215 5,721,891 106,676 1.9% Other Charges/Svcs 4,685,780 4,955,490 269,710 5.8% Commodities 585,650 585,850 200 0.0% Other Operating Expenses 204,085 201,485 (2,600) -1.3% Subtotal 34,446,970 35,657,119 1,210,149 3.5% Capital Outlay 16,952,792 16,118,579 (834,213) -4.9% Transfer to Funds 2,769,942 2,997,135 227,193 8.2% Tota 1 $ 54,169,704 $ 54,772,833 $ 603,129 1.1% Personal Services Personal Services increased by $836,163 or 3.6% compared to the prior year. The increase includes $30,000 in additional Police overtime and $300,000 in additional Police pension costs. The expenditures for non-unionized employees have been budgeted to reflect a 2% increase and a performance/merit increase amount that averages 3% per employee for those employees who have not yet reached the maximum of their salary range. As previously mentioned the Collective Bargaining Agreement between the City and the Dade County Police Benevolent Association will expire on September 30, 2019 and negotiations have been scheduled for August for the new agreement which will become effective October 1, 2019. The total number of full-time and part-time employees remains unchanged at 183 and 16, respectively in FY 2019/20. The number of part-time seasonal Park Attendant hours includes approximately $15,000 more than the prior year to ensure that adequate coverage is provided during the peak season and to accommodate increased attendance at our park facilities. The City's per capita number of employees is significantly lower than that of 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. Xi Comparative Personnel Allocation Summary 2-Year Presentation 2018/19 2019/20 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 130.0 130.0 Community Development 9.0 9.0 Community Services 24.0 24.0 Public Works/Transportation 7.0 7.0 Arts&Cultural Center" - - CharterSchool "" 4.0 4.0 Don SofferAventura H.S. N/A - Total 199.0 199.0 Departmental staff is provided through contractual services. Departmental staff is included in Charter School Fund Budget Document. Management is provided by CSUSA and departmental staff is included in Don SofferAventura High School Fund Budget Document. Operating Expenditures The Contractual Services category is budgeted at $5,721,891 or 10.4% of the General Fund budget. This is an increase of $106,676 more than the prior year and can be attributed to increases in various contractual costs. The Other Charges/Svcs category is budgeted at $4,955,490 or 9.0% of the General Fund budget. This is an increase of $269,710 more than the prior year and is due to increased costs associated with maintenance, utilities and liability and property insurance. The Commodities category is budgeted at $585,850 which represents 1.1% of the total budget. This is an increase of$200 over the prior year. The Other Operating Expenses category is budgeted at $201,485 which represents 0.4% of the total budget. This is a decrease of$2,600 from the prior year. Capital Outlay General Fund capital outlay projects totaling $1,346,275 that represent a long-term plan to address infrastructure and maintenance needs have been included in the first year of the City's Capital Improvement Program ("CIP") for 2019/20 -2023/24. In addition, a Capital Reserve in the amount of $14,772,304 has been budgeted to fund future projects. Major General Fund capital outlay items are as follows: Computer Equipment $326,875 Police Vehicles $311,000 Equipment$184,100 Police Radio Equipment $30,000 Park Facility Improvements $211,500 Beautification Projects $9,800 Community Recreation Center Improvements $94,500 Other Facility Improvements $178,500 Transfer to Funds This expenditure category totals $2,997,135 and includes transfers from the intersection safety camera program to ACES ($100,000) and the DSAHS ($115,000) as well as transfers to the debt service funds to fund principal and interest payments associated with the long-term financing of bonds and loans. This is an increase of$227,193 as compared to the prior year primarily due to the final balloon payment on the Series 2000 Revenue Bond, which was originally utilized for the Community Recreation Center and the acquisition and construction of Waterways Park. xii General Fund Summary of Expenditures by Department INCREASE CATEGORY 2018/19 2019/20 (DECREASE) %Change GENERAL GOVERNMENT City Commission $ 147,644 $ 148,877 1,233 0.8% Office of the City Manager 661,547 621,129 (40,418) -6.1% Legal 305,000 311,000 6,000 2.0% City Clerk's Office 344,183 349,813 5,630 1.6% Finance 1,077,476 1,085,278 7,802 0.7% Information Technology 1,163,720 1,189,026 25,306 2.2% Total General Gott 3,699,570 3,705,123 5,553 0.2% PUBLIC SAFETY Police 20,183,170 20,957,752 774,582 3.8% Community Development 2,591,696 2,676,218 84,522 3.3% Total Public Safety 22,774,866 23,633,970 859,104 3.8% COMMUNITY SERVICES Community Services 2,480,960 2,542,293 61,333 2.5% Public Works/Transportation 3,162,634 3,230,973 68,339 2.2% Arts&Cultural Center 825,440 840,260 14,820 1.8% Total Community Svcs. 6,469,034 6,613,526 144,492 2.2% OTHER NON-DEPARTMENTAL Non-Departmental 1,503,500 1,704,500 201,000 13.4% Capital Outlay 16,952,792 16,118,579 (834,213) -4.9% Transfer to Funds 2,769,942 2,997,135 227,193 8.2% Total Other Non-Dept. 21,226,234 20,820,214 (406,020) -1.9% TOTAL $ 54,169,704 $ 54,772,833 $ 603,129 1.1% i Police Information Technology 38.3% 2.2% Community Finance 2.0% Development �4.9% City Clerk's Office 0.6% _Community Services Legal , 4.6% 0.6% Office of the City Manager Public Works/Trans. 1.1% 5.9% City Commission ❑.3% Transfers- --Arts&Cultural Center 5.5% 1.5% Non-Departmental Capital Outlay 3.1% 29.4% XIII Police Education Fund (110) 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 $5,500 is anticipated in revenue for FY 2019/20. The amount budgeted for expenditures will be used for various state-approved training programs throughout the year. Transportation and Street Maintenance Fund (120) 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 $3,890,274 for FY 2019/20. The County Transit System Surtax is estimated to generate $1,460,000. The funds will be used to resurface NE 190`h Street, retrofit median up-lighting with LED fixtures and for the installation of crosswalk solar lighting and school crossing fixtures. Operating expenditures for roadway and TVMS maintenance, the citywide bicycle sharing program and the enhanced portion of the transit services are budgeted at $1,784,274. 911 Fund (180) 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 2019/20, including carryover of $4,970 total $95,210. These funds will be used to pay costs associated with the 911 system. Debt Service Funds The total budget for all Debt Service Funds is $3,506,084 and is $517,574 more than the previous year primarily due to the final payment on the Capital Revenue Bonds, Series 2000 which was originally utilized for the Community Recreation Center and the acquisition and construction of Waterways Park. These funds were established to account for revenues transferred from the General Fund and the ACES Charter School Fund to satisfy the debt service payments associated with the long-term financing of the following bank loans: Debt Service Fund Series 2010 & 2011 (230) — 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 2019/20 is $1,196,429. Debt Service Fund Series 2000 (240) — Established for the construction of the Community Recreation Center and the acquisition of Waterways Park. The proposed budget for FY 2019/20 is $1,039,155 and includes $315,155 from the use of available carryover (fund balance). Debt Service Fund Series 2012 (A) (250) — 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 2019/20 is $365,606. The original debt was issued in 2002 and was refinanced in 2012. Debt Service Fund Series 2012 (B) (290) — Established for the construction and equipment of the ACES Charter Elementary School. The proposed budget for FY 2019/20 is $408,794. The original debt was issued in 2002 and was refinanced in 2012. xiv Debt Service Fund Series 2018 (291) — Established for the partial construction and equipping of the Don Soffer Aventura High School. The proposed budget for FY 2019/20 is $496,100. The debt was issued in 2018. Capital Projects Fund (392) 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 2019/20 is $700,913. 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$50,000. The fund also includes a capital reserve in the amount of$650,000 to be utilized for engineering costs associated with transportation improvements at W. Country Club Drive and the William Lehman Causeway. Aventura Charter High School Construction Fund (393) This fund accounts for the funding sources and uses related to the construction and equipping of the Don Soffer Aventura High School and has a life-to-date approved budget of$16,724,166. Stormwater Utility Fund (410) 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 $1,308,000 for FY 2019/20 and will be utilized to support maintenance costs of $640,000. Capital improvements to the drainage system are budgeted in the amount of $250,000 and a reserve account to assist in funding future projects was established in the amount of $412,250. The City's Stormwater Utility Fee is $3.50/ERU but will continue to be monitored to see if any adjustments may be necessary in order to sustain the fund's projected future operating and capital expenditures. Police Offduty Services Fund (620) 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 2019/20 is anticipated to be $475,000. Summary I am pleased to submit this budget document contained herein for FY 2019/20 which will be reviewed in detail at the July 18, 2019 Commission Meeting. Its preparation and formulation could not have been accomplished without the dedicated assistance and efforts of all Department Directors and the Finance Director. I am also extremely grateful to the City Commission for their continued support in assuring that this City remains the City of Excellence. Respectfully submitted, Ronald J. as on City Manag xv CITY OF AVENTURA ORGANIZATION CHART 10 Residents City Commission City Attorney City r11 City Clerk Legal Services Administration Minutes Budget/CIF Preparation Records Retention Customer Service Clerical Support Organizati 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 K 8 School Facility Management Information Management ROW/Median Maintenance Don Soffer Aventura Performing Arts Programming Communications Mass Transit High School* Community Facilities Maintenance Capital Projects Management Provided by CSUSA Stormwater Drainage Maintenance 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. xvi 6 GOVERNMENT FINANCE OFFICERS ASSOCIATION is tingui c ed is dge t P resen to tion Award I'M NI.SIh1) 10 City of , vrntura Florida Varthr Figzal Ycar -ginning October 1, 2018 OAM&P4L P. �%n� rNecuti4e Direcim 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, 2018. 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. xvii CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 ^ i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK xviii CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 :•moi k INTRODUCTION 1-1 Community Profile City Facts: Location and Size Location: The City of Aventura, (the "City") one of Miami- . 12 miles north of Miami Dade's newest communities, was incorporated on . 12 miles south of Fort Lauderdale November 7, 1995 and is a young, vibrant, full- . 1 mile west of the Atlantic Ocean service municipality. The City has a diverse demographic base and is recognized Zip Codes: 33180, 33160 internationally as a premier location in which to live, shop and play. Police Force: 91 Sworn Officers/39 Civilians The City is 3.2 square miles located on the Major Economic Drivers: Retail and medical Intracoastal Waterway in northeast Miami-Dade County and is conveniently located between Miami Number of Businesses: 2,704 and Fort Lauderdale, just east of 1-95. Government Structure The northern boundary of the City is the Miami- The form of government used in the City of Dade/Broward County line, the western is the FEC Aventura, pursuant to its Charter, is a Commission- Railroad, the eastern is the Intracoastal waterway Manager form of government. Under this form of and the southern boundary is NE 176`h Street. government the City Commission is the legislative branch of the government and the City Manager is ' ,"F6rtlauderdale the executive branch of the government. The City Commission enacts Ordinances, the laws of the - [Ptk�.ceaL-�cc 'n� City, adopts Resolutions authorizing actions on yy,, 4 . ' behalf of the City, reviews plans for development l �+ and establishes the policies by which the City is governed. The City Manager is the Chief Executive Officer of the City, overseeing the day- to-day a I � 1 RV+•ramall`andale Y g Y- to-day operations, administering the City's service i6 L_ _ � two providers, preparing long range plans and r"'" implementing the policies established by the City Commission. :.WArni Shor+a Q =0 „a,,,,say village The City Commission hires the City Attorney, City Clerk and the City Manager who then hires all „ subordinate employees. F - r �Y1i�Mkli4 a. - - ,_ The City Commission is comprised of seven (7) members, including the Mayor and six (6) Aventura is an upscale condo community with Commissioners. some of South Florida's best-known large-scale condominium projects and apartment buildings. The Mayor is the ceremonial leader of the City, the Restaurants, movie theaters and the Aventura Mall presiding officer at Commission Meetings and is a are conveniently located nearby and downtown voting member of the Commission, with his/her Fort Lauderdale and Miami are just 20 minutes vote having no more or less weight than that of any away. other member of the Commission. While the leading political figure of the City, the Mayor does not bear the responsibility nor has the authority of directing the day-to-day municipal activities. The Mayor executes all Ordinances, Resolutions and issues Proclamations on behalf of the City, and represents the City to other public and private entities. The position of Mayor is considered to be "part-time” and not an employee of the City. The 1-2 Mayor is elected at large to a four-year term, and art school serves 1,020 Aventura may reside in any area of the City. schoolchildren from kindergarten to 8`h grade. • In 2010, the City's Arts & Cultural Center City Commissioners each have the same authority opened and has provided numerous and ability to bring, discuss and vote on matters performing arts and cultural events for all age before the Commission. The position of groups in the community. Commissioner is considered to be "part-time" and • Last year, the City Commission entered an not an employee of the City. Agreement for Construction Management Services with Kaufman Lynn Construction for For election purposes, the City is divided by the the Don Soffer Aventura High School William Lehman Causeway into two (2) areas. The Construction Project which is scheduled for City Charter requires that two (2) Commissioners completion in August 2019, in time for the reside in the northern area, two (2) Commissioners 2019/20 school year. reside in the southern area and two (2) Commissioners and the Mayor shall be elected Privatized/Contracted City Services without regard to residence in any particular area. The City has adopted a model of privatizing many The City Commission is committed to providing service areas of its operations over the years. This quality municipal services at the lowest possible model has served us well by providing for a more cost. The City's operating departments include the cost effective service delivery system, as City Commission, Office of the City Manager, compared to the traditional government structure. Legal, City Clerk's Office, Finance, Information We are firm in our knowledge that we must Technology, Police, Community Development, continue to remain prudent and conservative in our Community Services, Public Work/Transportation, financial management of the City while at the same Arts & Cultural Center, Non-Departmental, Charter time maintain the high standard of providing School and the Don Soffer Aventura High School. services to the community. Always progressing... A list of the Privatized/Contracted City Services Since the City's incorporation, millions of dollars can be found on the bottom of page 1-19. have been spent on infrastructure improvements including streets, sidewalks, lighting, park Incorporation Accomplishments development, beautification projects, drainage, ❖ Highly Visible Police Department, Low pedestrian and safety improvements. Some of Crime Rate these improvements include: ❖ Strong and Growing Economic Base • A state-of-the-art Government Center provides ❖ Lowest Tax Rate— No Increase for the a one-stop-shop for its residents and houses Past 24 Budgets all governmental operations, including ❖ New Parks and Recreational Opportunities Commission Chambers, Police Station and for All Age Groups administrative offices. ❖ Citywide Shuttle Bus Service— Ridership • A Community/Recreation Center situated on Continues to Expand 2.8 acres of land in a park like setting on the ❖ Road and Safety Improvements—Traffic waterfront. This 25,000 square foot facility Lights, Sidewalks includes a gym, meeting rooms, computer lab, ❖ New Land Development Regulations— exercise and aerobic facilities. Control Over Zoning • The first municipal-run charter school in Miami- ❖ Citywide Beautification Program— Bus Dade County. In order to address the growing Shelters and Benches number of families with school age children, ❖ High Landscape and Roadway the City Commission chose to take an Maintenance Standards aggressive approach to meet its changing ❖ Reduced Costs to Citizens—City's demographics. Doors opened to the Aventura Assumption of roads, landscaping and bus City of Excellence School in the fall of 2003 service which is adjacent to the Community Recreation ❖ "A" rated Charter School Center. The 84,000 square foot state-of-the- ❖ Community Recreation Center 1-3 ❖ Government Center ❖ Arts & Cultural Center ❖ The opening of the Don Soffer Aventura High School in August 2019 Long Term Goals & Objectives On November 7, 1995, the citizens of Aventura �� overwhelmingly voted to approve the City's Charter and officially incorporate as Miami-Dade County's o ` t 28`h municipality. Incorporation afforded residents the opportunity to improve the quality of 1, government services they receive and take control of the City's destiny. Since incorporation, a great deal of progress has been made to accomplish the Budget Procedures and Process goals of incorporation with the creation of our own police force, new and expanded parks and Budget System recreation opportunities and citywide beautification The City of Aventura uses the Budgeting by projects. Aventura is governed by a commission- Objectives Process in the formulation of its budget. manager form of government, combining the Departmental Budgets include a Recap page that political leadership of its elected officials with the contains the Department Description and executive experience of its City Manager. This Personnel Allocation Summary and Organization structure is vastly different from that of other local Chart. Each department also includes an governments, emulating the private sector by Objectives page and a Budgetary Account privatizing services and emphasizing customer Summary. The Objectives page presents a review service based on the following principles: of the department objectives and performance/workload indicators. The Budgetary • Prompt response to citizen requests. Account Summary provides expenditure detail and • One-stop service for permits and business a comparison of current and previous year's licenses. expenditures. The Budgetary Process is intended • Commitment to public involvement. to be very valuable in communicating with the City • Utilization of"Electronic Government" to Commission and the City's residents. provide service and information. • Commitment to hiring only the most Budget Process qualified and highly motivated employees. The City's fiscal year begins on October 1s` and • Limiting the number of employees by ends on September 30tof each year as mandated privatizing or contracting with the private by Florida statutes. When the certified taxable real sector for many services. estate and tangible property values for the City is • A professional, businesslike manner at all received from the Miami-Dade County Property times. Appraiser on July 1s` of each year, the City • An emphasis on quality not quantity. Manager then submits to the City Commission the A high quality of life for citizens, Proposed Operating and Capital Budget for the • businesses and visitors. coming year no later than July 10tof each fiscal year. The preliminary millage rate is based on the • A safe and secure environment to live and certified taxable value. The appropriations work. contained in the proposed recommendation shall • Low taxes. not exceed the funds derived from taxation and • Establishing a small number of operating other revenue sources. departments that work closely with the community. The City's Budget process began in April with a staff meeting between the City Manager and Department Directors to review budget philosophy and develop overall goals and objectives. The entire budget process encompasses approximately 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 (2) 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. . Police Education Fund (110) Transportation & Street Maintenance Fund The City applies all applicable Government (120) Accounting Standards Board ("GASB") . 911 Fund (180) pronouncements as well as the following pronouncements issued on or before November The Debt Service Funds account for the servicing 30, 1989, unless those pronouncements conflict of general long-term debt and are comprised of the with or contradict GASB pronouncements: following funds: Financial Accounting Standards Board ("FASB") statements and interpretations, Accounting . Debt Service Fund Series 2010 & 2011 (230) Principles Board ("APB") opinions and Accounting . Debt Service Fund Series 2000 (240) Research Bulletins ("ARBs"). . Debt Service Fund Series 2012 (A) (250) During June 1999, the GASB issued Statement • Debt Service Fund Series 2012 (B) (290) No. 34. This statement established new • Debt Service Fund Series 2018 (291) accounting and financial reporting standards for The Capital Projects Funds accounts for the state and local governments, which have been acquisition and/or construction of major capital appropriately implemented by the City. projects funded by impact fees or other revenues Fund Structure earmarked for specific projects. Included in the The accounts of the City are organized and budget is the following Capital Projects Funds: operated on the basis of funds and account • Capital Projects Fund (392) groups. A fund is an independent fiscal and accounting entity with a self-balancing set of Aventura Charter High School Construction accounts. Fund accounting segregates funds Fund (393) according to their intended purpose and is used to proprietary Funds aid management in demonstrating compliance with the finance-related legal and contractual The Enterprise Fund is used to account for provisions. The minimum number of funds is operations that are financed and operated in a maintained consistent with legal and managerial manner similar to a commercial enterprise, where requirements. Account groups are a reporting the intent of the governing body is that the costs of device to account for certain assets and liabilities providing goods or services to the general public of the governmental funds not recorded directly in on a continuing basis be financed or recovered those funds. The following governmental funds primarily through user charges, or where the have annual appropriated budgets: governing body has decided that periodic determination of the revenue earned, expenses Government Fund Types incurred, and/or net income is appropriate for The General Fund is the City's primary operating capital maintenance, public policy, management fund. It accounts for all financial resources of the control, accountability or other purposes. Included City, except those required to be accounted for in in the budget is the following Enterprise Fund: another fund. Resources are derived primarily Stormwater Utility Fund (410) from ad valorem taxes, utility taxes, franchise fees, intergovernmental revenues and charges for services. Expenditures are incurred to provide Police Offduty Services Fund (620) general government, public safety, community This Fund was established to account for revenues development and community services. and expenditures associated with services provided by offduty Police Officers in private Special Revenue Funds account for revenue customer details to the various businesses and sources that are legally restricted to expenditures condominium associations. of specific purposes (excluding pension trusts and 1-6 Funds Excluded from the Adopted Budget Most of the policies represent long-standing principles; traditions and practices that have Aventura City of Excellence School ("ACES") guided the City in the past and have helped Charter School Fund (190) maintain financial stability over the last 25 years. • The City owns and operates a Charter School They are reviewed annually as a decision making which is accounted for in a separate Special tool and to ensure their continued relevance in an Revenue fund. The School's fiscal year is ever-changing environment. July 1s` through June 30`h. Since the fund was created under a Charter from the School Operating Budget Policies Board it is adopted separately by the City 1. The City will maintain at a minimum, an Commission in May. accessible cash reserve equivalent to eight (8)weeks of operating costs. Don Soffer Aventura High School ("DSAHS") 2. No new or expanded services shall be Charter High School Fund (191) implemented without a corresponding • The City has completed the construction of a revenue source or the implementation of new Charter High School within the City. trade-offs of expenses or revenues at the The current year operating budget which is same time. This applies to personnel, accounted for in a separate Special Revenue equipment and any other peripheral fund continues the start-up process that expenses associated with the service. began last year and was prepared in 3. The City shall continue to support a collaboration by our Professional Consulting scheduled level of maintenance and Services Provider — CIVICS Consulting replacement of its infrastructure. Services, LLC., and our Planning Services 4. The City shall support capital expenditures Provider— Charter Schools USA ("CSUSA"). that reduce future operating costs. • The School's fiscal year is July 1s` through Capital Budget Policies June 30`h and its budget is adopted 1. Each year, the City prepares a five-year separately by the City Commission in May. 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 .s improvements in accordance with the adopted CIP. The City will maintain its physical assets at a level adequate to - protect the City's capital investment and minimize future maintenance and Financial Policies replacement costs. The budget will provide for the adequate maintenance and the The City's financial policies, compiled below, set orderly replacement of the capital forth the basic framework for the overall fiscal equipment from current revenues wherever management of the City. Operating independently possible. of changing circumstances and conditions, these 3. The City will provide sufficient funds to policies assist the decision-making process of the replace and upgrade equipment as well as City Manager and City Commission. These to take advantage of new technology policies provide guidelines for evaluating both thereby ensuring that employees have safe current activities and proposals for future and efficient tools to provide their service. programs. It reflects a commitment to further 1-7 automation and use of available technology 12. The City will maintain ongoing to improve productivity in the City's work maintenance schedules relating to road, force. The objective for upgrading and sidewalk and drainage system replacing equipment includes: (1) normal improvements. replacement as equipment completes its 13. The City will address and prioritize useful life, (2) upgrades to new technology, infrastructure needs on the basis of and (3) additional equipment necessary to protecting the health, safety and welfare of service the needs of the Charter School the community. and the Don Soffer Aventura High 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 February 7, 2019, 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., 1-8 and its underlying objective is to properly manage Examples include: and diversify the City's investments to ensure: . Inventory • Prepaid Expenditures 1. Safety of Capital . Long-Term Portion of Receivables 2. Liquidity of Funds . Corpus of a Permanent Fund 3. Investment Income The City hereby establishes the following The purpose of this policy is to set forth the Nonspendable Fund Balance Reserves in the investment objectives and parameters for the General Fund: management of public funds of the City. These a) Inventory Reserve policies are designed to ensure the prudent The Inventory Fund Balance Reserve is management of public funds, the availability of established to indicate those amounts operating and capital funds when needed and a relating to inventories that are not in a competitive investment return. This investment spendable form. policy applies to the investment of public funds in excess of amounts needed to meet current b) Prepaid Expenditures expenses, which includes cash and investment The Prepaid Expenditures Fund Balance balances of City funds. Reserve is established to indicate those amounts relating to prepaid expenditures A Complete list of the City's investment categories that are not in a spendable form. may be found in ("APPENDIX B") entitled Authorized Investment Summary Table. Fund Balance — Restricted Includes amounts that can be spent only for the Fund Balance Policies specific purposes stipulated by external resource providers (e.g., creditors, grant providers, The City hereby establishes and will classify contributors or laws or regulations of other reservations of General Fund, Fund Balance, as governmental entities), constitutionally, or through defined herein, in accordance with GASB enabling legislation (that is, legislation that creates Statement No. 54 Fund Balance Reporting and a new revenue source and restricts its use). Governmental Fund Type Definitions. This policy Effectively, restrictions may be changed or lifted shall primarily apply to the City's General Fund. only with the consent of resource providers and Fund Balance shall be composed of when they are legally enforceable. nonspendable, restricted, committed, assigned and unassigned amounts. Fund Balance —Committed Includes amounts that can be used only for the Fund Balance information is primarily used to specific purposes as established by the adoption of identify the available resources to repay long-term this policy and the annual budget ordinance by the debt, fund capital improvements, stabilize property City Commission. Commitments can only be tax rates, or enhance the City's financial position, removed or changed by taking the same action in accordance with policies established by the City that originally established the commitment (e.g., an Commission. ordinance). Fund Balance Definitions and Classifications Committed Fund Balance remains binding unless Fund Balance — refers to the difference between removed in the same manner in which it was assets and liabilities reported in a governmental established. The action to impose the limitation on fund. Listed below are the various Fund Balance resources needs to occur prior to the close of the categories (in order from most to least restrictive). fiscal year, although the exact amount may be determined subsequently. Contractual obligations Fund Balance — Nonspendable should be incorporated to the extent that existing Includes amounts that are not in a spendable form resources in the fund have been specifically (e.g., inventory) or are required, either legally or committed for use in satisfying those contractual contractually, to be maintained intact (e.g., obligations. Encumbrances may be reported as principal of an endowment fund). committed. 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 $5M for the purposes of Level of Unassigned Fund Balance of the General responding to and providing relief and Fund, at the beginning of each fiscal year, shall not recovery efforts to ensure the maintenance be less than 10% of the annual General Fund of services to the public during revenue. In any fiscal year where the City is hurricane/emergency situations. Such unable to maintain this 10% minimum reservation emergencies include, but are not limited to of fund balance as required in this section, the City hurricanes, tropical storms, flooding, shall not budget any amounts of unassigned fund terrorist activity and other natural or man- balance for the purpose of balancing the budget. made disasters. Additional funds may be In addition, the City Manager will make every effort appropriated when necessary via a budget to reestablish the minimum Unassigned Fund amendment ordinance. This Reserve may Balance in a 24 — 36 month period beginning with not necessarily be established in the the year from which the reserve funds fell below annual budget. In the event these funds the 10% threshold. are utilized, they should be replenished in order to prepare for possible future events. Spending Order of Fund Balance The City will make every effort to replenish The City uses restricted amounts to be spent first this reserve over a five-year period when both the restricted and unrestricted fund beginning with the completion of recovery balance is available unless there are legal from the event for which the reserve funds documents/contract that prohibit doing this, such 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 Debt Service Fund Series 2000 (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, 2019, the life of the obligation. The interest rate is locked at projected outstanding principal balance will be 6.13%. $23,215,000. Debt Service Fund Series 2012 (A) (250) & Debt Service Fund Series 2010 &2011 (230) Series 2012 (B) (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 2.65%. service requirements average approximately $751,000 per year over the 19-year life of the Debt Service Fund Series 2018 (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 a combination of credit against our analysis charges as well as interest income. At June 30, 2019, 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 3d- 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 $5M. 0 R THE REST OF THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 1-13 DEMOGRAPHICS AND MISCELLANEOUS STATISTICS FISCAL YEAR 2019120 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: - Open Space Recreation (acres): 32 Arts & Cultural Center: 1 Charter Schools: 2 Aventura City of Excellence School (K-8) Public Libraries 1 Don Soffer Aventura High School 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 2019120 DATE RESPONSIBILITY ACTION REQUIRED April 1 City Manager Distributes prior year Objectives and All Department Directors Performance Workload Indicators to be updated in accordance with our philosophy. April 12 City Manager Electronic spreadsheets are delivered to Department Directors with updated budget preparation directives. April 15 All Department Directors Completed budget estimates are submitted to to City Manager the City Manager. Revenue estimates May 6 Finance Department are prepared. May 8 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 3 City Manager Conducts departmental budget review to Finance Director meetings, balances budget and prints June 21 budget document. July 10 City Manager City Manager's recommended budget document and message are submitted to City Commission. July 18 City Commission Budget Review Meeting, adopt tentative ad City Manager valorem rate to transmit to County for notification purposes. September 10* City Commission First reading on budget and ad valorem tax rate ordinances. September 18* City Commission Second reading on budget, ad valorem tax rate ordinance and Public Hearing. September 20 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 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 2019 2018 10,669,786,837 261,121,004 (666,067,666) 10,366,840,176 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 2018/19: Millage Total Operating Debt Code City Millage Millage Millage 2800 Aventura 1.7261 1.7261 - 3500 Doral 1.9000 1.9000 - 3000 Uninc. County 1.9283 1.9283 - 1200 Bal Harbour 1.9654 1.9654 - 3100 Sunny Isles Beach 2.2000 2.2000 - 3300 Palmetto Bay 2.2387 2.2387 - 3200 Miami Lakes 2.3127 2.3127 - 2000 Pinecrest 2.3990 2.3990 - 3600 ICutler Bay 2.4323 2.4323 - 2400 Key Biscayne 3.1000 3.1000 - 1300 Bay Harbor Islands 3.7199 3.7199 - 2500 Sweetwater 3.9948 3.9948 - 0900 South Miami 4.3000 4.3000 - 1400 ISurfside 4.5000 4.5000 - 2600 Virginia Gardens 5.1000 5.1000 - 2700 Hialeah Gardens 5.1613 5.1613 - 0300 Coral Gables 5.5590 5.5590 - 0200 Miami Beach 5.8888 5.7288 0.1600 2300 North Bay Village 6.1463 5.5200 0.6263 2200 Medley 6.3000 6.3000 - 0400 Hialeah 6.3018 6.3018 - 2100 Indian Creek 6.4000 6.4000 - 1000 lHomestead 6.4515 5.9215 0.5300 1500 West Miami 6.8858 6.8858 - 0700 North Miami Beach 7.0158 6.3000 0.7158 1600 Florida City 7.1858 7.1858 - 0500 Miami Springs 7.3500 7.3500 - 0600 North Miami 7.5000 7.5000 - 3400 Miami Gardens 7.9072 6.9363 0.9709 0100 Miami 8.0300 7.5865 0.4435 1800 EI Portal 8.3000 8.3000 - 1100 Miami Shores 8.3192 7.9000 0.4192 1900 Golden Beach 8.4000 7.4800 0.9200 1700 Biscayne Park 9.7000 9.7000 - 0800 Opa-locks 9.8000 9.8000 - Source: Miami-Dade County Office of the Property Appraiser 2018 Adopted Millage Rates Schedule 1-17 WHERE DO YOUR TAX DOLLARS GO? (Based on fiscal year 2018/19 Tax Rates) Miami-Dade County Miami-Dade County School Board City of Aventura T0717-DwU --KILL L:. OEY= ILI 1 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 to exact scale) 2018/19 Adopted Taxing Authority Millages % Miami-Dade County 8.2775 48.51% Miami-Dade County School Board 6.7330 39.46% South Florida Water Management District (SFWMD) 0.1209 0.71% Everglades 0.0417 0.24% Okeechobee Basin 0.1310 0.77% Florida Inland Navigation District (FIND) 0.0320 0.19% City of Aventura 1.7261 10.12% Total Millage Rate 17.0622 100.00% 1-18 COMPARATIVE PERSONNEL ALLOCATION SUMMARY Comparative Personnel Allocation Summary 10-Year Presentation 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 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 4.6 4.6 4.6 3.6 3.6 3.6 3.0 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 6.0 7.0 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 120.0 120.0 121.0 121.0 123.0 124.0 125.0 129.0 130.0 130.0 Community Development 8.4 8.4 8.4 8.4 8.4 9.4 9.0 9.0 9.0 9.0 Community Services 28.0 27.0 26.0 26.0 26.0 26.0 21.5 24.0 24.0 24.0 Public Works/Transportation - - - - - - 6.5 7.0 7.0 7.0 Arts&Cultural Center" - - - - - - - - - - Charter School "" 3.0 3.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 Don Soffer Aventura H.S. N/A N/A N/A N/A N/A N/A N/A N/A N/A - Total 186.0 185.0 185.0 185.0 187.0 189.0 191.0 198.0 199.0 199.0 Departmental staff is provided through contractual services. Departmental staff is included in Charter School Fund Budget Document. Management is provided by CSUSA and departmental staff is included in Don Soffer Aventura High 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 ■ Don Soffer Aventura High School Teachers 1-19 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 ^ i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 1-20 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 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 2016117 2017118 2018/19 2019120 2019/20 001 General Fund $ 59,136,821 $ 61,849,087 $ 54,169,704 $ 54,772,833 $ 54,772,833 110 Police Education Fund 5,102 5,491 16,607 5,500 5,500 120 Transportation&Street Maint.Fund 3,243,620 3,533,201 6,906,349 3,890,274 3,890,274 180 911 Fund 96,747 87,779 109,704 95,210 95,210 230-290 Debt Service Funds 2,571,306 2,770,224 2,988,510 3,506,084 3,506,084 392 Capital Projects Fund 145,498 476,907 777,078 700,913 700,913 393 Aventura Charter High School Const.Fi 13,689,166 1,192,166 410 Stormwater Utility Fund 1,293,225 1,359,964 1,324,508 1,308,000 1,308,000 620 Police Offduty Services Fund 504,092 509,111 450,000 475,000 475,000 Subtotal ' 66,996,411 84,280,930 67,934,626 64,753,814 64,753,814 Interfund Eliminations (2,200,502) (8,829,335) (3,034,942) (2,997,135) (2,997,135) Total Reven� $ 64,795,909 $ 75,451,595 $ 64,899,684 $ 61,756,679 $ 61,756,679 EXPENDITURES DEPT./ APPROVED CITY MANAGER COMMISSION DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. DEPARTMENT 2016/17 2017/18 2018/19 2019/20 2019/20 Operating Expenditures: 0101 City Commission $ 140,231 $ 143,959 $ 147,644 $ 148,877 $ 148,877 0501 Office of the City Manager 724,156 885,567 661,547 621,129 621,129 0601 Legal 406,843 261,656 305,000 311,000 311,000 0801 City Clerk's Office 305,914 293,580 344,183 349,813 349,813 1001 Finance 1,011,759 1,022,380 1,077,476 1,085,278 1,085,278 1201 Information Technology 1,011,682 1,064,222 1,163,720 1,189,026 1,189,026 2001 Police 19,088,254 19,689,900 20,740,577 21,533,462 21,533,462 4001 Community Development 3,741,651 5,036,699 2,591,696 2,676,218 2,676,218 5001 Community Services 2,285,355 2,380,944 2,480,960 2,542,293 2,542,293 5401 Public Works/Transportation 5,387,729 5,700,240 5,550,349 5,660,997 5,660,997 7001 Arts&Cultural Center 778,210 797,663 825,440 840,260 840,260 9001 Non-Departmental 1,703,170 2,019,032 1,503,500 1,704,500 1,704,500 Subtotal 36,584,954 39,295,842 37,392,092 38,662,853 38,662,853 Capital Outlay: 8005 Office of the City Manager 3,996 2,000 3,000 2,000 2,000 8008 City Clerk's Office 2,226 1,000 2,000 2,000 8010 Finance 1,992 2,908 3,000 5,000 5,000 8012 Information Technology 228,733 386,138 231,033 161,000 161,000 8020 Police 871,045 724,698 1,206,932 742,175 742,175 8040 Community Development 2,988 7,196 284,554 36,500 36,500 8050 Community Services 986,907 319,009 372,850 359,800 359,800 8054 Public Works/Transportation 1,954,391 3,474,441 1,570,194 1,190,300 1,190,300 8069 Charter School 48,861 2,361,765 1,192,166 8070 Arts&Cultural Center 36,652 41,924 182,538 58,500 58,500 8090 Non-Departmental 154,702 4,720,715 4,580 8090 CIP Reserve 5,000 70 19,467,235 17,030,467 17,030,467 Subtotal 4,295,267 12,043,090 24,519,082 19,587,742 19,587,742 Non-Departmental: 9001 Transfer to Funds 9001 Debt Service 2,543,679 2,699,842 2,988,510 3,506,084 3,506,084 Subtotal 2,543,679 2,699,842 2,988,510 3,506,084 3,506,084 Total Expenditures , $ 43,423,900 $ 54,038,774 $ 64,899,684 $ 61,756,679 $ 61,756,679 2-2 CITY OF AVENTUM SUMMARY OF ALL FUNDS 2018/19 OPERATING&CAPITAL OUTLAY DEPT./ APPROVED CITY MANAGER COMMISSION DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services $ 22,192,089 $ 23,185,989 $ 23,806,240 $ 24,667,403 $ 24,667,403 3000/3999 Contractual Services 8,853,786 10,057,501 7,997,180 8,146,165 8,146,165 4000/4999 Other Charges/Svcs 4,265,987 4,480,510 4,770,580 5,044,700 5,044,700 5000/5399 Commodities 523,124 521,074 585,650 586,850 586,850 5400/5999 Other Operating Expenses 749,968 1,050,768 232,442 217,735 217,735 Subtotal 36,584,954 39,295,842 37,392,092 38,662,853 38,662,853 6000/6999 Capital Outlay 4,295,267 12,043,090 24,519,082 19,587,742 19,587,742 7000/7999 Debt Service 2,543,679 2,699,842 2,988,510 3,506,084 3,506,084 8000/8999 Transfer to Funds - - - - - Total Expenditures $ 43,423,900 $ 54,038,774 $ 64,899,684 $ 61,756,679 $ 61,756,679 Comparative Personnel Allocation Summary 4-Year Presentation 2016/17 2017/18 2018/19 2019/20 City Commission 7.0 7.0 7.0 7.0 Office of the City Manager 3.0 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 125.0 129.0 130.0 130.0 Community Development 9.0 9.0 9.0 9.0 Community Services 21.5 24.0 24.0 24.0 Public Works/Transportation 6.5 7.0 7.0 7.0 Arts&Cultural Center" Charter School "" 4.0 4.0 4.0 4.0 Don Soffer Aventura H.S. N/A N/A N/A 191.0 198.0 199.0 199.0 * Departmental staff is provided through contractual services. **Departmental staff is included in Charter School Fund Budget Document. Management is provided by CSUSA and departmental staff is included in Don Soffer Aventura High School Fund Budget Document. Comparative Personnel Allocation Summary Full-Time vs. Part-Time 4 -Year Presentation 2016/17 2017/18 2018/19 2019/20 Total Full-Time 178.0 182.0 183.0 183.0 Total Part-Time 13.0 16.0 16.0 16.0 Total 191.00 198.00 199.00 199.00 2-3 CITY OF AVENTURA FUND BALANCE ANALYSIS APPROVED CITYMANAGER COMMISSION ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL DEPARTMENT 2016/17 2017/18 2018/19 2019/20 2019/20 GENERAL FUND(001) Beginning Balance/Carryover $ 18,837,457 $ 17,478,338 $ 15,407,572 $ 14,910,975 $ 14,910,975 Revenues/Sources 40,299,364 44,370,749 38,762,132 39,861,858 39,861,858 Expenditures/Uses (37,764,514) (53,269,905) (39,492,400) (40,000,529) (40,000,529) Ending Fund Balance $ 21,372,307 $ 8,579,182 $ 14,677,304 $ 14,772,304 $ 14,772,304 SPECIAL REVENUE FUNDS: POLICE EDUCATION FUND(110) Beginning Balance/Carryover $ 10,607 $ 5,304 $ 10,607 $ $ Revenues/Sources 6,000 1,868 6,000 5,500 5,500 Expenditures/Uses (16,607) (6,666) (16,607) (5,500) (5,500) Ending Fund Balance $ - $ 506 $ - $ - $ - STREET MAINTENANCE FUND(120) Beginning Balance/Carryover $ 4,624,849 $ 2,312,425 $ 4,624,849 $ 1,605,274 $ 1,605,274 Revenues/Sources 2,281,500 1,886,571 2,281,500 2,285,000 2,285,000 Expenditures/Uses (6,906,349) (1,407,365) (6,906,349) (3,890,274) (3,890,274) Ending Fund Balance $ - $ 2,791,631 $ - $ - $ - 911 FUND(180) Beginning Balance/Carryover $ 18,904 $ 9,452 $ 18,904 $ 4,970 $ 4,970 Revenues/Sources 90,800 45,224 90,800 90,240 90,240 Expenditures/Uses (109,704) (9,800) (109,704) (95,210) (95,210) Ending Fund Balance $ - $ 44,876 $ - $ - $ - DEBT SERVICE FUNDS(230-291) Beginning Balance/Carryover $ 8,549 $ 4,275 $ 8,549 $ 315,155 $ 315,155 Revenues/Sources 2,979,961 1,504,108 2,979,961 3,190,929 3,190,929 Expenditures/Uses (2,988,510) (1,494,256) (2,988,510) (3,506,084) (3,506,084) Ending Fund Balance $ - $ 14,127 $ - $ - $ - CAPITAL PROJECTS FUND(392) Beginning Balance/Carryover $ 777,078 $ 388,540 $ 777,078 $ 700,913 $ 700,913 Revenues/Sources 429,229 Expenditures/Uses (777,078) (84,720) (777,078) (700,913) (700,913) Ending Fund Balance $ - $ 733,049 $ $ $ AVENTURA CHARTER HIGH SCHOOL CONSTRUCTION FUND(393) Beginning Balance/Carryover $ $ $ $ $ Revenues/Sources 13,689,166 1,192,166 Expenditures/Uses (2,361,765) (1,192,166) Ending Fund Balance $ $ 11,327,401 $ - $ $ STORMWATER UTILITY FUND(410) Beginning Balance/Carryover $ 32,508 $ 16,254 $ 32,508 $ $ Revenues/Sources 1,292,000 316,698 1,292,000 1,308,000 1,308,000 Expenditures/Uses (1,324,508) (374,979) (1,324,508) (1,308,000) (1,308,000) Ending Fund Balance $ $ (42,027) $ $ $ POLICE OFF DUTY SERVICES FUND(620) Beginning Balance/Carryover $ $ $ $ $ Revenues/Sources 450,000 268,647 450,000 475,000 475,000 Expenditures/Uses (450,000) (235,083) (450,000) (475,000) (475,000) Ending Fund Balance $ - $ 33,564 $ - $ - $ 2-4 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 GENERAL FUND 2-5 CITY OF AVENTURA GENERAL FUND -001 SUMMARY OF BUDGET FISCAL YEAR 2019/20 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 2016117 2017118 2018119 2019120 2019120 Current Revenues $ 40,299,364 $ 44,370,749 $ 38,762,132 $ 39,861,868 $ 39,861,868 Carryover 18,837,467 17,478,338 16,407,672 14,910,976 14,910,976 Total Revenues $ 69,136,821 $ 61,849,087 $ 64,169,704 $ 64,772,833 $ 64,772,833 EXPENDITURES DEPT) APPROVED CITY MANAGER COMMISSION DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. DEPARTMENT 2016117 2017118 2018119 2019120 2019120 Operating Expenditures: 0101 City Commission $ 140,231 $ 143,969 $ 147,644 $ 148,877 $ 148,877 0601 Office of the City Manager 724,166 886,667 661,647 621,129 621,129 0601 Legal 406,843 261,666 306,000 311,000 311,000 0801 City Clerk's Office 306,914 293,680 344,183 349,813 349,813 1001 Finance 1,011,769 1,022,380 1,077,476 1,086,278 1,086,278 1201 Information Technology 1,011,682 1,064,222 1,163,720 1,189,026 1,189,026 2001 Police 18,669,669 19,171,769 20,183,170 20,967,762 20,967,762 4001 Community Development 3,741,661 6,036,699 2,691,696 2,676,218 2,676,218 6001 Community Services 2,286,366 2,380,944 2,480,960 2,642,293 2,642,293 6401 Public Works/Transportation 2,968,648 3,184,738 3,162,634 3,230,973 3,230,973 7001 Arts&Cultural Center 778,210 797,663 826,440 840,260 840,260 9001 Non-Departmental 1,703,170 2,019,032 1,603,600 1,704,600 1,704,600 Subtotal 33,647,178 36,262,209 34,446,970 36,667,119 36,667,119 Capital Outlay 8006 Office of the City Manager 3,996 2,000 3,000 2,000 2,000 8008 City Clerk's Office 2,226 1,000 2,000 2,000 8010 Finance 1,992 2,908 3,000 6,000 6,000 8012 Information Technology 228,733 386,138 231,033 161,000 161,000 8020 Police 871,046 724,698 1,072,232 692,176 692,176 8040 Community Development 2,988 7,196 284,664 36,600 36,600 8060 Community Services 471,626 166,380 372,860 369,800 369,800 8064 Public Works/Transportation 96,239 2,366,176 120,701 29,300 29,300 8069 Charter School 48,861 8070 Arts&Cultural Center 36,662 41,924 182,638 68,600 68,600 8090 Non-Departmental 164,702 4,720,716 4,680 8090 CIP Reserve 14,677,304 14,772,304 14,772,304 Subtotal 1,916,834 8,410,361 16,962,792 16,118,679 16,118,679 Transfer to Funds 2,200,602 8,697,336 2,769,942 2,997,136 2,997,136 Subtotal 2,200,602 8,697,336 2,769,942 2,997,136 2,997,136 Total $ 37,764,614 $ 63,269,906 $ 64,169,704 $ 64,772,833 $ 64,772,833 2-6 CITY OF AVENTURA GENERAL FUND -001 CATEGORY SUMMARY FISCAL YEAR 2019/20 REVENUE PROJECTIONS APPROVED CITY MANAGER COMMISSION OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL CODE CATEGORY 2016/17 2017/18 2018/19 2019/20 2019/20 310000/319999 Locally Levied Taxes $ 25,205,918 $ 26,085,732 $ 26,167,856 $ 26,866,707 $ 26,866,707 320000/329999 Licenses&Permits 6,046,949 8,652,714 4,471,000 4,080,500 4,080,500 330000/339999 Intergovernmental Revenues 3,783,153 3,927,769 3,857,670 3,927,670 3,927,670 340000/349999 Charges for Services 2,202,801 2,604,902 2,558,106 2,629,481 2,629,481 350000/359999 Fines&Forfeitures 2,727,273 2,579,456 1,427,500 1,777,500 1,777,500 360000/369999 Miscellaneous Revenues 333,270 520,176 280,000 580,000 580,000 380000/389999 Transfer from Funds 399900/399999 Fund Balance 18,837,457 17,478,338 15,407,572 14,910,975 14,910,975 Wtal Available General Fund $ 59,136,821 $ 61,849,087 $ 54,169,704 $ 54,772,833 $ 54,772,833 EXPENDITURES APPROVED CITY MANAGER COMMISSION OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL CODE CATEGORY 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services 21,761,089 22,762,626 23,356,240 24,192,403 24,192,403 3000/3999 Contractual Services 6,721,210 7,897,145 5,615,215 5,721,891 5,721,891 4000/4999 Other Charges&Services 4,184,668 4,388,865 4,685,780 4,955,490 4,955,490 5000/5399 Commodities 523,124 520,481 585,650 585,850 585,850 5400/5499 Other Operating Expenses 457,087 693,092 204,085 201,485 201,485 Total operating expenses 33,647,178 36,262,209 34,446,970 35,657,119 35,657,119 6000/6999 Capital Outlay 1,916,834 8,410,361 16,952,792 16,118,579 16,118,579 8000/8999 Transfer to Funds 2,200,502 8,597,335 2,769,942 2,997,135 2,997,135 Total expenditures $ 37,764,514 $ 53,269,905 $ 54,169,704 $ 54,772,833 $ 54,772,833 2-7 CITY OF AVENTURA GENERAL FUND -001 FUND BALANCE ANALYSIS FISCAL YEAR 2019/20 REVENUE PROJECTIONS APPROVED CITY MANAGER COMMISSION ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL CATEGORY 2016/17 2017/18 2018/19 2019/20 2019/20 Beginning Fund Balance $ 18,837,457 $ 17,478,338 $ 15,407,572 $ 14,910,975 $ 14,910,975 Revenues/Sources: Locally Levied Taxes Property Taxes $ 16,349,089 $ 16,747,025 $ 17,072,856 $ 17,686,707 $ 17,686,707 Section 185 Premium Tax 338,365 435,103 330,000 425,000 425,000 Utility Taxes 5,816,808 6,094,873 6,015,000 6,040,000 6,040,000 Unified Comm.Tax 1,838,995 1,957,821 1,850,000 1,850,000 1,850,000 City Business Tax 862,661 850,910 900,000 865,000 865,000 Subtotal 25,205,918 26,085,732 26,167,856 26,866,707 26,866,707 Licenses&Permits 6,046,949 8,652,714 4,471,000 4,080,500 4,080,500 Intergovernmental Rev. 3,783,153 3,927,769 3,857,670 3,927,670 3,927,670 Charges for Services 2,202,801 2,604,902 2,558,106 2,629,481 2,629,481 Fines&Forfeitures 2,727,273 2,579,456 1,427,500 1,777,500 1,777,500 Miscellaneous 333,270 520,176 280,000 580,000 580,000 Interfund Transfers In Subtotal 15,093,446 18,285,017 12,594,276 12,995,151 12,995,151 Total Revenues/Sources $ 40,299,364 $ 44,370,749 $ 38,762,132 $ 39,861,858 $ 39,861,858 APPROVED CITY MANAGER COMMISSION OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL CODE CATEGORY 2016/17 2017/18 2018/19 2019/20 2019/20 Expenditures/Uses: Operating Expenditures 0101 City Commission $ 140,231 $ 143,959 $ 147,644 $ 148,877 $ 148,877 0501 Office of the City Manager 724,156 885,567 661,547 621,129 621,129 0601 Legal 406,843 261,656 305,000 311,000 311,000 0801 City Clerk's Office 305,914 293,580 344,183 349,813 349,813 1001 Finance 1,011,759 1,022,380 1,077,476 1,085,278 1,085,278 1201 Information Technology 1,011,682 1,064,222 1,163,720 1,189,026 1,189,026 2001 Police 18,569,559 19,171,769 20,183,170 20,957,752 20,957,752 4001 Community Development 3,741,651 5,036,699 2,591,696 2,676,218 2,676,218 5001 Community Services 2,285,355 2,380,944 2,480,960 2,542,293 2,542,293 5401 Public Works/Transportation 2,968,648 3,184,738 3,162,634 3,230,973 3,230,973 7001 Arts&Cultural Center 778,210 797,663 825,440 840,260 840,260 9001 Non-Departmental 1,703,170 2,019,032 1,503,500 1,704,500 1,704,500 Total Operatin]rpenditures 33,647,178 36,262,209 34,446,970 35,657,119 35,657,119 Capital Outlay Expenditures 1,916,834 8,410,361 2,275,488 1,346,275 1,346,275 Interfund Transfers Out 2,200,502 8,597,335 2,769,942 2,997,135 2,997,135 Total Expenditures/Uses 37,764,514 53,269,905 39,492,400 40,000,529 40,000,529 Ending Fund Balance Designated for Capital Improvements 21,372,307 8,579,182 14,677,304 14,772,304 14,772,304 2-8 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 :•moi k REVENUE PROJECTIONS 2-9 CITY OF AVENTURA GENERAL FUND -001 REVENUE PROJECTIONS FISCAL YEAR 2019/20 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORYRECAP 2016/17 2017/18 2018/19 2019/20 2019/20 Locally Levied Taxes 3111000 Ad Valorem Taxes-Current $ 15,905,409 $ 16,211,763 $ 16,997,856 $ 17,611,707 $ 17,611,707 3112000 Ad Valorem Taxes-Delinquent 443,680 535,262 75,000 75,000 75,000 3125200 Section 185 Premium Tax 338,365 435,103 330,000 425,000 425,000 3141000 Utility Tax-Electric 4,635,614 4,815,042 4,850,000 4,835,000 4,835,000 3143000 Utility Tax-Water 1,149,076 1,250,281 1,135,000 1,175,000 1,175,000 3144000 Utility Tax-Gas 32,118 29,550 30,000 30,000 30,000 3149000 Unified Communications Tax 1,838,995 1,957,821 1,850,000 1,850,000 1,850,000 3161000 City Business Tax 862,661 850,910 900,000 865,000 865,000 WSAW 25,205,918 26,085,732 26,167,856 26,866,707 26,866,707 Licenses&Permits 3221000 Building Permits 3,778,479 5,534,599 2,250,000 2,318,000 2,318,000 3221500 Radon/Code Comp Admin.Fee 2,701 27,046 6,000 7,500 7,500 3222000 Certificate of Occupancy 241,967 475,577 125,000 155,000 155,000 3231000 Franchise Fee-Electric 1,367,326 1,885,946 1,425,000 835,000 835,000 3234000 Franchise Fee-Gas 5,769 6,350 10,000 90,000 90,000 3237100 Franchise Fee-Sanitation 561,190 601,476 560,000 575,000 575,000 3238000 Franchise Fee-Towing 45,152 51,000 50,000 50,000 50,000 3291000 Engineering Permits 44,365 70,720 45,000 50,000 50,000 W Subtotal= 6,046,949 8,652,714 4,471,000 4,080,500 4,080,500 Intergovernmental Revenues 3312100 Bulletproof Vests 3,608 9,506 - - - 3312910 FEMA - 27,957 3342009 Justice Assistance Grant 10,939 1,520 3343601 FDEP Agreement - - - - - 3344901 Maintenance Agreement Payment 12,670 12,676 12,670 12,670 12,670 3351200 State Revenue Sharing 775,062 812,031 825,000 835,000 835,000 3351500 Alcoholic Beverage License 22,801 19,641 20,000 20,000 20,000 3351800 Half Cent Sales Tax 2,868,029 2,965,580 2,935,000 2,995,000 2,995,000 3354930 Fuel Tax Refund 14,778 14,321 15,000 15,000 15,000 3377501 MPO Transit Study 26,718 13,281 - - - 3382000 County Business Tax 48,548 51,256 50,000 50,000 50,000 = Subtotal 3,783,153 3,927,769 3,857,670 3,927,670 3,927,670 Charges For Services 3413000 Certificate of Use Fees 3,467 4,763 5,000 5,000 5,000 3419500 Lien Search Fees 79,300 88,719 80,000 80,000 80,000 3421300 Police Services Agreement 863,748 1,197,114 1,258,106 1,299,481 1,299,481 3425000 Development Review Fees 138,691 153,315 130,000 130,000 130,000 3471000 Rec/Cultural Events 29,164 23,779 25,000 15,000 15,000 3472000 Parks&Recreation Fees 154,114 158,284 160,000 175,000 175,000 3472500 Community Center Fees 192,669 244,281 200,000 225,000 225,000 3473000 Membership&Guest Fees 48,197 48,926 - - - 3474000 Founders Day 20,182 32,875 30,000 30,000 30,000 3475000 Summer Recreation 502,520 483,943 500,000 500,000 500,000 3476001 AACC Fees and Rentals 170,749 168,903 170,000 170,000 170,000 Subtotal 2,202,801 2,604,902 2,558,106 2,629,481 2,629,481 2-10 CITY OF AVENTURA GENERAL FUND -001 REVENUE PROJECTIONS - CONTINUED FISCAL YEAR 2019/20 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 Fines&Forfeitures 3511000 County Court Fines 350,484 268,039 275,000 275,000 275,000 3541000 Code Violation Fines 1,605 2,382 2,500 2,500 2,500 3542000 Intersection Safety Camera Program 2,375,184 2,309,035 1,150,000 1,500,000 1,500,000 Wubto 2,727,273 2,579,456 1,427,500 1,777,500 1,777,500 Misc.Revenues 3611000 Interest Earnings 269,213 436,644 200,000 500,000 500,000 3644200 Sale of Assets 11,891 26,285 20,000 20,000 20,000 3644910 Lost/Abandoned Property 85 2,063 - - - 3644920 Evidence 2,675 7,957 - - - 3699000 Misc.Revenues 49,406 47,227 60,000 60,000 60,000 Subtotal 333,270 520,176 280,000 580,000 580,000 Non-Revenue 3999000 Carryover 18,837,457 17,478,338 15,407,572 14,910,975 14,910,975 Subtotal 18,837,457 17,478,338 15,407,572 14,910,975 14,910,975 Total Available General Fund $ 59,136,821 $ 61,849,087 $ 54,169,704 $ 54,772,833 $ 54,772,833 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 $10,740,186,632. This amount is $374,346,456 or 3.61% higher than last year. The ad valorem millage levy for fiscal year 2019/20 is recommended to be 1.7261, which is the same rate adopted last year. This will generate $17,611,707 compared to last year's amount of $16,997,856. This represents the 24`h 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 "Hti i (0 A \�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 $600,000 _ $500,000 $400,000 $300,000 $200,000 $100,000 $- (SY ti°PI\�� 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 11 \1� ISy A\'� C\0' 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 $1,350,000 $1,250,000 $1,150,000 $1,050,000 $950,000 $850,000 $750,000 ti°y�\y00 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 $50,000 $40,000 $30,000 r $20,000 $10,000 ti°yh\y10 A 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 $2,000,000 $1,000,000 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 2018/19. City Business Tax $950,000 $900,000 $850,000 $800,000 ti°ti°\yA 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 a small increase over the current year budget based on actual collections in FY 2018/19 and anticipated FY 2019/20 building activity. Building Permits $6,000,000 $4,000,000 $2,000,000 $- ti°tip\y�ti°��\�� y^ °\�° 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 2018/19. On January 9, 2018, the City adopted a new FPL Franchise Agreement (Ordinance No. 2018-02) which will become effective in June 2020 which is anticipated to generate additional revenue for the City in FY 2020/21. Franchise Fee-Electric $2,500,000 L $2,000,000 $1,500,000 $1,000,000 $5 $soo,000 S- 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 projected amount is based on the new Peoples Gas System Agreement which was adopted on 2nd Reading on June 11, 2019 (Ordinance No. 2019-10). Franchise Fee-Gas $50,000 $40,000 {� $30,000 $20,000 $10,000 ti°y�Vy ti°y�\ ti°yh\ ti°yb\"� ti°yA\" 'ON ti°y�\'° 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 r $480,000 $460,000 $440,000 $420,000 $400,000 $380,000 °yam\y�ti°y�\y�ti°tip\y�ti°tip\y� S� T's", ti°y�\yam ti°yam\y�ti°y�\�° 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 2018/19 and projected activity 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 state sales taxes and municipal fuel taxes [i.e., from the 8th Cent Motor Fuel Tax (335.122) and the from the Special Fuel and Motor Fuel Use Tax (335.122)] that are collected and transferred to the Revenue Sharing Trust Fund for Municipalities. The portion generated from sales tax of approximately 77.35% of the total is deposited to the General Fund while the portion that is generated from the municipal fuel taxes (22.65% of the total) 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 r $500,000 $400,000 $300,000 f $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 'h 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 as compared to the prior year. Half Cent Sales Tax $3,000,000 r $2,000 1 000 2,000,000 $1,000,000 D 5 <0 1 00 O O 2-16 3382000 County Business Tax — All businesses in the City must 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 $52,000 $50,000 _ $48,000 $46,000 $44,000 $42,000 A ti°y�\y$ 0 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 2019/20 :•moi k CITY COMMISSION 2-19 CITY OF AVENTURA CITY COMMISSION FISCAL YEAR 2019120 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 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services $ 64,309 $ 64,445 $ 62,650 $ 62,650 $ 62,650 3000/3999 Contractual Services - - - - - 4000/4999 Other Charges&Services 57,651 59,703 61,644 62,877 62,877 5000/5399 Commodities 4,816 4,479 3,600 3,600 3,600 5400/5499 Other Operating Expenses 13,455 15,332 19,750 19,750 19,750 Total Operating Expenses $ 140,231 $ 143,959 $ 147,644 $ 148,877 $ 148,877 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2016/17 2017/18 2018/19 2019/20 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 AVENTUM CITY COMMISSION 2019/20 BUDGETARY ACCOUNT SUMMARY 001-0101-611 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 PERSONAL SERVICES 1210 Commission Salaries $ 66,323 $ 66,321 $ 66,000 $ 66,000 $ 66,000 2101 FICA 8,702 8,836 7,462 7,462 7,462 2401 Workers'Compensation 284 288 198 198 198 Subtotal 64,309 64,446 62,660 62,660 62,660 OTHER CHARGES&SERVICES 4030 Legislative Expenses 67,661 69,703 61,644 62,877 62,877 Subtotal 67,661 69,703 61,644 62,877 62,877 COMMODITIES 6101 Office Supplies 396 640 400 400 400 6290 Other Operating supplies 4,421 3,939 3,200 3,200 3,200 Subtotal 4,816 4,479 3,600 3,600 3,600 OTHER OPERATING EXPENSES 6410 Subscriptions&Memberships 8,660 10,064 10,000 10,000 10,000 6420 Conferences&Seminars 3,806 4,268 8,760 8,760 8,760 6981 High School Scholarship 1,000 1,000 1,000 1,000 1,000 13,466 16,332 19,760 19,760 19,760 Total City Commission $ 140,231 $ 143,969 $ 147,644 $ 148,877 $ 148,877 2-21 CITY COMMISSION BUDGET JUSTIFICATIONS 4030 Legislative Expenses — This account represents the $8,982 (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 2019/20 e OFFICE OF THE CITY MANAGER 2-23 CITY OF AVENTURA OFFICE OF THE CITY MANAGER FISCAL YEAR 2019/20 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 2016/17 2017118 2018/19 2019/20 2019/20 1000/2999 Personal Services $ 610,654 $ 761,291 $ 541,007 $ 499,789 $ 499,789 3000/3999 Contractual Services 52,635 68,821 52,500 52,500 52,500 4000/4999 Other Charges&Services 56,152 47,230 58,540 59,340 59,340 5000/5399 Commodities 1,956 3,290 3,000 3,000 3,000 5400/5499 Other Operating Expenses 2,759 4,935 6,500 6,500 6,500 Woperatingexpenses $ 724,156 $ 885,567 $ 661,547 $ 621,129 $ 621,129 * PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2016/17 2017/18 2018/19 2019/20 0101 City Manager 1.0 1.0 1.0 1.0 0201 Secretary to City Manager 1.0 1.0 1.0 1.0 0801 Receptionist/Inform.Clerk 1.0 1.0 1.0 1.0 Total 3.0 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 2019120 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 Aventura City of Excellence School and the Don Soffer Aventura High School operations and prepare annual budgets. 10. Work with consultant to oversee and manage efforts to open the new Don Soffer Aventura 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 2016/17 2017/18 2018/19 2019/20 Citizen Requests &Inquires 25 36 36 49 Commission Requests 20 35 35 35 Community Meetings Attended 15 20 20 20 Agenda Back up Items Prepared 60 70 70 65 No.of Newsletters &Reports Issued 6 6 6 6 Annual Budget&CIP Prepared 2 2 2 2 School Budget 1 1 1 2 City Manager Briefing Reports 12 12 12 12 Capital Projects 12 12 12 10 School Advisory Committee Meeting 5 5 5 5 2-26 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 2019/20 BUDGETARY ACCOUNT SUMMARY 001-0501-512 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 PERSONAL SERVICES 1201 Employee Salaries $ 439,711 $ 601,011 $ 372,108 $ 357,519 $ 357,519 2101 FICA 22,416 34,106 28,466 27,350 27,350 2201 Pension 73,436 55,272 61,159 58,417 58,417 2301 Health,Life&Disability 73,963 69,369 77,934 55,216 55,216 2401 Workers'Compensation 1,128 1,533 1,340 1,287 1,287 Subtotal 610,654 761,291 541,007 499,789 499,789 CONTRACTUAL SERVICES 3150 CMCS Consulting - 16,321 - - - 3170 Lobbyist Services 52,635 52,500 52,500 52,500 52,500 Subtotal 11 52,635 68,821 52,500 52,500 52,500 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 1,140 1,896 2,500 4,500 4,500 4041 Car Allowance 11,400 8,981 7,200 6,000 6,000 4101 Communication Services 1,183 849 840 840 840 4701 Printing&Binding 4,829 3,794 3,000 3,000 3,000 4710 Printing/Newsletter 37,600 31,710 45,000 45,000 45,000 Subtotal 56,152 47,230 58,540 59,340 59,340 COMMODITIES 5101 Office Supplies 1,956 3,290 3,000 3,000 3,000 Subtotal 1,956 3,290 3,000 3,000 3,000 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 2,369 3,424 3,500 3,500 3,500 5420 Conferences&Seminars 390 575 2,000 2,000 2,000 5901 Contingency - 936 1,000 1,000 1,000 Subtotal 2,759 4,935 6,500 6,500 6,500 Total City Manager $ 724,156 $ 885,567 $ 661,547 $ 621,129 $ 621,129 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 2019/20 :•moi k LEGAL DEPARTMENT 2-29 CITY OF AVENTURA LEGAL FISCAL YEAR 2019120 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 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 406,843 261,656 300,000 306,000 306,000 4000/4999 Other Charges&Services - - - - - 5000/5399 Commodities - - - 5400/5499 Other Operating Expenses - - 5,000 5,000 5,000 Total Operating Expenses $ 406,843 $ 261,656 $ 305,000 $ 311,000 $ 311,000 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 2019/20 BUDGETARY ACCOUNT SUMMARY 001-0601-514 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 CONTRACTUAL SERVICES 3120 Prof.Services-Legal $ 406,843 $ 261,656 $ 300,000 $ 306,000 $ 306,000 Subtotal 406,843 261,656 300,000 306,000 306,000 OTHER OPERATING EXPENSES 5901 Contingency - - 5,000 5,000 5,000 Subtotal - - 5,000 5,000 5,000 Total Legal $ 406,843 $ 261,656 $ 305,000 $ 311,000 $ 311,000 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 requested a 2% increase in their hourly rate from $203 to $207 for FY 2019/20. 2-31 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 ^ i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-32 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019120 k CITY CLERK'S OFFICE 2-33 CITY OF AVENTURA CITY CLERK'S OFFICE FISCAL YEAR 2019/20 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 2016117 2017118 2018119 2019120 2019120 1000/2999 Personal Services $ 242,038 $ 268,686 $ 267,683 $ 273,113 $ 273,113 3000/3999 Contractual Services 4000/4999 Other Charges&Services 68,111 31,071 69,300 69,400 69,400 6000/6399 Commodities 3,978 2,708 4,000 4,000 4,000 6400/6499 Other Operating Expenses 1,787 1,216 3,300 3,300 3,300 Total Operating Expenses $ 306,914 $ 293,680 $ 344,183 $ 349,813 $ 349,813 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2016117 2017118 2018119 2019120 0601 City Clerk 1.0 1.0 1.0 1.0 3006 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 C Executive Assistant to City Clerk 2-35 CITY OF AVENTURA CITY CLERK'S OFFICE FISCAL YEAR 2019120 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 applicable 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 the 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 2016/17 2017/18 2018/19 2019/20 No.of Sets of Minutes Prepared 46 46 38 42 No.of Public Notices Prepared 25 40 27 30 No.of Legal Advertisements Published 34 27 28 25 No.of Ordinances Drafted 12 23 13 13 No.of Resolutions Drafted 59 101 64 65 No.of Lien Requests Responded To 1,605 1,769 1,502 1,520 No.of Welcome Letters Prepared 246 169 214 168 No.of Agenda Packages Prepared/Distributed 33 44 29 32 No.of Agenda Recaps Prepared/Distributed 19 24 17 18 No.of Proclamations Issued 20 28 21 20 2-36 CITY OF AVENTURA CITY CLERK'S OFFICE 2019/20 BUDGETARY ACCOUNT SUMMARY 001-0801-519 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORYRECAP 2016117 2017118 2018119 2019120 2019120 PERSONAL SERVICES 1201 Employee Salaries $ 175,833 $ 188,070 $ 193,792 $ 197,741 $ 197,741 1401 Overtime 1,199 1,215 800 1,500 1,500 2101 FICA 13,352 14,366 14,825 15,127 15,127 2201 Pension 24,666 26,401 28,478 29,059 29,059 2301 Health,Life& Disability 26,529 28,044 28,990 28,974 28,974 2401 Workers'Compensation 459 489 698 712 712 242,038 258,585 267,583 273,113 273,113 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 133 166 3,000 2,000 2,000 4730 Records Retention 910 840 4,000 4,000 4,000 4740 Ordinance Codification 5,466 3,935 3,900 5,000 5,000 4911 Legal Advertising 25,183 7,773 25,000 25,000 25,000 4915 Election Expenses 19,590 11,517 25,000 25,000 25,000 Subtotal = 58,111 31,071 69,300 69,400 69,400 COMMODITIES 5101 Office Supplies 2,699 2,538 3,200 3,000 3,000 5290 Other Operating Supplies 1,279 170 800 1,000 1,000 Subtotal MEOW 3,978 2,708 4,000 4,000 4,000 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 1,389 767 1,300 1,300 1,300 5420 Conferences &Seminars 398 449 2,000 2,000 2,000 Subtotal 1,787 1,216 3,300 3,300 3,300 Total City Clerk $ 305,914 $ 293,580 $ 344,183 $ 349,813 $ 349,813 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, as well as those items associated with storage and preservation of records. 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 2020, as well as any special elections scheduled during the fiscal year. 5410 Subscription & Memberships — This line item is used to fund memberships with professional organizations and subscriptions, such as but not limited to: International Institute of Municipal Clerks, Florida Association of City Clerks, Miami-Dade County Municipal Clerks Association and newspaper publications. 2-38 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 :•moi k FINANCE DEPARTMENT 2-39 CITY OF AVENTURA FINANCE FISCAL YEAR 2019/20 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 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services $ 920,072 $ 931,043 $ 961,991 $ 968,793 $ 968,793 3000/3999 Contractual Services 47,894 49,686 60,726 61,726 61,726 4000/4999 Other Charges&Services 30,130 28,731 36,060 36,060 36,060 6000/6399 Commodities 6,232 4,817 7,200 7,200 7,200 6400/6499 Other Operating Expenses 8,431 8,204 11,600 11,600 11,600 Total Operating Expenses $ 1,011,769 $ 1,022,380 $ 1,077,476 $ 1,086,278 $ 1,086,278 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2016/17 2017/18 2018/19 2019/20 1001 Finance Director 1.0 1.0 1.0 1.0 1601 Controller 1.0 1.0 1.0 1.0 13701 Human Resources Manager 1.0 1.0 1.0 1.0 1301 Purchasing Agent 1.0 1.0 1.0 1.0 1201-1202 Accountant 2.0 2.0 2.0 2.0 3601 Customer Service Rep.II 1.0 1.0 1.0 1.0 Total 7.0 7.0 7.0 7.0 2-40 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 2019/20 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 Aventura City of Excellence School Budget. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2016/17 2017/18 2018/19 2019/20 %of idle funds invested in accordance with policy 100% 100% 100% 100% Number ofCAFRs issued prior to 3/31 1 1 1 1 Number ofGFOACertificate 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 adequacy of insurance coverage 1 1 1 1 Number of New Hires—Full-time 10 10 14 10 Number of New Hires—Part-time 13 12 7 13 Assistthe City Manager in the developmentand preparation of the Citys Annual Budget,Capital Improvement Program and the K-8 Charter School Budget 1 3 3 3 2-42 CITY OF AVENTURA FINANCE 2019/20 BUDGETARY ACCOUNT SUMMARY 001-1001-513 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 PERSONAL SERVICES 1201 Employee Salaries $ 646,642 $ 653,983 $ 669,668 $ 675,357 $ 675,357 2101 FICA 44,341 45,147 51,230 51,665 51,665 2201 Pension 89,892 91,788 96,805 97,608 97,608 2301 Health,Life&Disability 137,561 138,470 141,877 141,732 141,732 2401 Workers'Compensation 1,636 1,655 2,411 2,431 2,431 Subtotal 920,072 931,043 961,991 968,793 9683793 CONTRACTUAL SERVICES 3180 Medical Exams-New Employees 2,441 560 4,200 4,200 4,200 3190 Prof.Services 3,353 3,653 4,525 4,525 4,525 3201 Prof.Services-Auditor 42,100 45,372 52,000 53,000 53,000 Subtotal 47,894 49,585 60,725 61,725 61,725 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 6,093 5,841 7,500 7,500 7,500 4101 Communication Services 1,491 1,440 1,440 1,440 1,440 4610 R&M-Vehicles 160 826 700 700 700 4650 R&M-Office Equipment 5,262 5,262 5,500 5,500 5,500 4701 Printing&Binding 2,319 3,216 3,420 3,420 3,420 4910 Advertising 14,805 12,146 17,500 17,500 17,500 Subtotal 303130 283731 36,060 363060 36,060 COMMODITIES 5101 Office Supplies 3,951 3,245 5,000 5,000 5,000 5120 Computer Operating Supplies 528 500 500 500 5220 Gas&Oil 803 875 1,400 1,400 1,400 5290 Other Operating Supplies 478 169 300 300 300 Subtotal 5,232 43817 73200 7,200 7,200 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 3,537 3,905 4,000 4,000 4,000 5420 Conferences&Seminars 4,852 4,299 5,500 5,500 5,500 5450 Training 42 1,500 1,500 1,500 5901 Contingency 500 500 500 Subtotal 8,431 8,204 11,500 11,500 11,500 Total Finance $ 130113759 $ 130223380 $ 130773476 $ 130853278 $ 130853278 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 2019/20 e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-46 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 :•moi k INFORMATION TECHNOLOGY DEPARTMENT 2-47 CITY OF AVENTURA INFORMATION TECHNOLOGY FISCAL YEAR 2019/20 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 2016117 2017118 2018119 2019120 2019120 1000/2999 Personal Services $ 736,642 $ 807,667 $ 831,349 $ 846,428 $ 846,428 3000/3999 Contractual Services 1,873 6,969 10,000 10,000 10,000 4000/4999 Other Charges &Services 263,063 229,062 289,236 301,063 301,063 6000/6399 Commodities 12,786 11,610 17,600 17,000 17,000 6400/6499 Other Operating Expenses 8,428 10,014 16,636 16,636 16,636 Total Operating Expenses $ 1,011,682 $ 1,064,222 $ 1,163,720 $ 1,189,026 $ 1,189,026 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2016/17 2017118 2018119 2019120 9201 Information Technology Director 1.0 1.0 1.0 1.0 00141 Operations Manager 1.0 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 1.0 1.0 1.0 1.0 Tota 1 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 2019120 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. Create, produce and coordinate the distribution of the City's periodical publications including newsletters and the annual report. 11. Provide training on computer applications and computer related topics. 12. 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 2016/17 2017/18 2018/19 2019/20 %oftime computer network is operational 99% 99% 99% 99% %oftime 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 ofworkstations supported 914 1,219 1,287 1,522 Number of physical servers supported 20 23 23 22 Number ofvirtual servers supported 36 39 39 39 Number of help desk support cases 5,169 4,783 4,800 4,800 Number of City periodical publications coordinated 4 4 4 4 Number oftraining sessions held 4 4 4 4 2-50 CITY OF AVENTURA INFORMATION TECHNOLOGY 2019120 BUDGETARY ACCOUNT SUMMARY 001-1201-513 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016117 2017118 2018119 2019120 2019120 PERSONAL SERVICES 1201 Employee Salaries $ 521,693 $ 569,331 $ 579,617 $ 591,209 $ 591,209 2101 FICA 36,823 40,343 44,341 45,228 45,228 2201 Pension 72,483 78,283 82,834 84,491 84,491 2301 Health,Life&Disability 103,215 118,160 122,476 122,378 122,378 2401 Workers'Compensation 1,328 1,450 2,081 2,122 2,122 Subtotal 735,542 807,567 831,349 845,428 845,428 CONTRACTUAL SERVICES 3190 Other Prof.Services 1,873 5,969 10,000 10,000 10,000 Subtotal = 1,873 5,969 10,000 10,000 10,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 5,130 3,963 7,500 7,500 7,500 4041 Car Allowance 6,000 6,000 6,000 6,000 6,000 4101 Communication Services 7,600 8,146 8,780 8,120 8,120 4650 R&M-Office Equipment 209,616 181,982 227,556 234,878 234,878 4701 Printing&Binding 222 166 500 250 250 4851 Web Page Maintenance 7,056 12,883 16,900 20,915 20,915 4852 Email Hosting Services 17,429 15,922 22,000 23,400 23,400 Subtotal 253,053 229,062 289,236 301,063 301,063 COMMODITIES 5101 Office Supplies 1,389 1,084 2,500 2,000 2,000 5120 Computer Operating Supplies 11,397 10,526 15,000 15,000 15,000 Subtotal 12,786 11,610 17,500 17,000 17,000 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 890 960 4,300 4,200 4,200 5420 Conferences&Seminars 1,350 1,531 3,335 3,335 3,335 5450 Training 6,188 7,523 8,000 8,000 8,000 E%Wota1 8,428 10,014 15,635 15,535 15,535 Total Information Technology $ 1,011,682 $ 1,064,222 $ 1,163,720 $ 1,189,026 $ 1,189,026 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. 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 Central Square 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 Central Square 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 Florida Municipal Communicators 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 Central Square User Training Conferences Educational Technology Conferences Florida Municipal Communicators Association Conference 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 2019/20 e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-54 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 :•moi k POLICE DEPARTMENT 2-55 CITY OF AVENTURA POLICE FISCAL YEAR 2019/20 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 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services $ 16,627,376 $ 17,278,166 $ 17,868,970 $ 18,640,662 $ 18,640,662 3000/3999 Contractual Services 709,401 660,219 749,000 748,600 748,600 4000/4999 Other Charges&Services 732,718 767,317 1,026,700 1,033,700 1,033,700 6000/6399 Commodities 448,602 460,764 479,600 478,600 478,600 6400/6499 Other Operating Expenses 61,662 36,323 60,000 66,600 66,600 Operating Expenses $ 18,669,669 $ 19,171,769 $ 20,183,170 $ 20,967,762 $ 20,967,762 1 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2016/17 2017/18 2018/19 2019/20 0901 Chief of Police 1.0 1.0 1.0 1.0 9401.9402 Majors 3.0 2.0 2.0 2.0 2601 Commander 1.0 1.0 1.0 1.0 3002 Executive Assistant 1.0 1.0 1.0 1.0 2201.2206 Captains 4.0 6.0 6.0 6.0 2301.2312 Sergeants 12.0 12.0 12.0 12.0 2101.2108 Detectives 8.0 8.0 8.0 8.0 2001.2063 Police Officers 68.0 62.0 63.0 63.0 6201 Crime Prev Coordinator 1.0 1.0 1.0 1.0 6601 Property Room/Crime Scene Supervisor 1.0 1.0 1.0 1.0 3901 Crime Scene Tech II 1.0 1.0 1.0 1.0 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 7.0 7.0 7.0 6.0 6701.6706 Communication Officer II 6.0 6.0 6.0 3.0 2701.2704 Communication Officer 4.0 8601.8602 Administrative Asst.Ill 2.0 2.0 2.0 2.0 13601.13602 Personnel&Training Specialist 2.0 2.0 2.0 2.0 7601 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 126.0 129.0 130.0 130.0 2-56 POLICE DEPARTMENT ORGANIZATION CHART Staff Inspection/ Chief of Police Accreditation Captain 7 Internal Affairs Executive Assistant Administrative Services Operations Specialized Services Commander Major Major Captain Captain (2) Captain Officer(2) Sergeant-Patrol (6) Sergeant (Personnel and Training) Officer-Patrol (34) 911 Manager Sergeant-Mall (2) Detective (8) Comm. Supervisor(3) Officer-Mall (15) Property Room/ Comm. Officer(13) Crime Scene Supervisor Police Service Aide(4) Records Supervisor Crime Scene Technician Records Clerk(3) Sergeant-Traffic Records Specialist Officer-Traffic(5) Property Room/ Crime Scene Technician Fleet Mgr./Quartermaster Marine Patrol Emergency Vehicle Administrative Assistant Technician School Resource Officer Fleet Maintenance Worker (2) Sergeant-CSU Personnel/Training Sergeant Officer-CSU (3) Specialist(2) Community Police Officer-Task Force Administrative Assistant Crime Prevention Coordinator Headings above that are bolded and underlined, represent a function and/or service of the department. 2-57 CITY OF AVENTURA POLICE FISCAL YEAR 2019/20 OBJECTIVES 1. Workforce Initiative: • Develop and retain a quality work force to enhance employee competency and leadership. • Fill anticipated personnel openings through the implementation of a national recruitment plan. Engage highly qualified applicants who will meet or exceed our department's rigorous recruitment standards. • Enhance leadership and decision making skills for all supervisory personnel through recurring training in critical incident management and incident based command systems. • Develop internal and external strategies to prepare for upcoming high profile special events. 2. School Safety Initiative: • Provide preparedness training to all current and incoming school employees to assist them during school threats. Specific training will cover: active shooters, IED/bomb recognition, handling violent occurrences and critical incident management protocols. • Launch additional student-centered school safety programs that focus on protection, engagement and education at the Don Soffer Aventura High School. (DARE, Driving, Police Explorers & Social Media Safety). • Integrate the new school safety technological system into our departmental protocols. Ensure proper testing, training and alert procedures that will assist police response during critical incidences. 3. Internal Departmental Efficiency Initiative: • Organizational restructuring to prioritize efficiency, accommodate evolving priorities and enhance effectiveness of policing for the community that we serve. 4. Community Outreach Initiative: • Expand the outreach of our Crime Prevention Division to improve citizen-based safety awareness and strategies for fighting crime and enhancing quality of life for all Aventura residential communities, businesses and schools. • Host additional crime prevention symposiums specifically tailored to our residential and business communities. • Continue to conduct ongoing customer service surveys of residents, businesses and victims of crimes to improve our resource allocation and decision making. • Recruit, train and retain additional volunteers to assist with crime prevention programs. Recognize that volunteers are an integral part of our community outreach and provide them with challenging and rewarding volunteer opportunities. 5. Public Relations Initiatives: • Expand our communication with residents regarding public safety, traffic conditions and community events by engaging local social networking platforms to assist in timely and easily accessible information. • Recruit and train additional staff in public relations and the proper utilization of social media platforms for law enforcement agencies. 2-58 6. Traffic Safety Initiatives: • Prioritize strategies that continue to reduce the number of traffic crashes and fatalities throughout the City. • Work with internal and external Aventura stakeholders (governmental agencies, businesses, tourists and residents) to address traffic flow issues along the Biscayne Boulevard, Ives Dairy Road and Miami Gardens Drive corridors. • Develop a safety program to educate teenage drivers in the areas of distracted driving, impaired driving and seat belt use. 7. Technological Advancement Initiatives: • Replace and upgrade our radio system console inside our E911 Center. • Replace and improve the video wall in Communications in order to view cameras located within the City, Charter Schools and the Government Center. • Complete the Police personnel attendance system ("InTime") integration with the City's current payroll system to provide for an automatic transfer of data during the bi-weekly payroll accounting process. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2016/17 2017/18 2018/19 2019/20 Man-hours Assigned to traffic flow issues 11,520 12,000 12,120 12,360 Progress Toward National Re-accreditation 75% 100% 25% 50% Personnel Hired 4 8 11 4 Community Programs 30 32 35 40 Community Presentations 29 30 40 45 Community Involvement Activities 60 63 68 75 Man hours Assigned to School Resources 2,400 2,400 2,800 4,800 Calls for Service 17,680 17,940 18,300 18,600 Arrests 1,232 1,326 1,332 1,340 Accidents 2,162 2,042 2,061 2,075 Traffic Citations 13,343 10,277 9,670 10,500 Parking Citations Issued 889 795 1,011 1,050 Part 1 Crimes Reported 1 2,091 j 2,334 2,118 2,120 Customer Service Surveys 1,000 1,000 1,000 1,000 2-59 CITY OF AVENTUM POLICE 2019/20 BUDGETARY ACCOUNT SUMMARY 001.2001,521 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 PERSONAL SERVICES 1201 Employee Salaries $ 9,821,269 $ 10,016,666 $ 10,876,627 $ 11,200,762 $ 11,200,762 1390 Court Time 89,217 146,136 116,000 120,000 120,000 1401 Overtime 1,169,068 1,166,327 820,000 860,000 860,000 1410 Holiday Pay 166,862 194,862 160,000 160,000 160,000 1601 Police Incentive Pay 71,270 72,869 76,720 78,720 78,720 2101 FICA 802,966 826,086 860,974 876,076 876,076 2201 Pension 2,184,499 2,309,672 2,246,372 2,626,416 2,626,416 2301 Health,Life&Disability 139463962 230373081 232273169 232143172 232143172 2401 Workers'Compensation 3873284 6113668 609,118 624,417 6243417 Subtotal 1636273376 1732783166 1738683970 1836403662 1836403662 CONTRACTUAL SERVICES 3180 Medical Exams 63613 63129 93000 83600 83600 3190 Prof.Services-Traffic Safety Program 6663326 6133361 7003000 7003000 7003000 3192 Prof.Services 373663 313739 403000 40,000 403000 Subtotal 709,401 660,219 749,000 7483600 748,600 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 173998 183346 213000 213000 213000 4040 Administrative Expenses 93466 183390 373600 373600 373600 4042 Recruiting&Hiring Expense 23217 73236 103000 103000 103000 4043 CALEA Accreditation 83621 113934 93200 93200 93200 4060 Investigative Expense 163028 183639 193000 243000 243000 4101 Communication Services 1413863 1313081 1833000 1833000 1833000 4201 Postage 33696 43667 43000 43000 43000 4420 Leased Equipment 393442 603001 823000 773000 773000 4440 Copy Machine Costs 23680 23841 33000 33000 33000 4610 R&M-Vehicles 1123270 833414 1163000 1103000 1103000 4646 R&M-Equipment 2493976 2823749 4073000 4203000 4203000 4660 R&M-Office Equipment 1233669 1233444 1303000 1303000 1303000 4701 Printing&Binding 63012 43776 6,000 6,000 6,000 Subtotal 732,718 767,317 130263700 130333700 130333700 COMMODITIES 6101 Office Supplies 103164 103170 133000 133000 133000 6116 Byrne Grant Match 133907 103000 6120 Computer Operating Supplies 133462 123147 143000 143000 143000 6220 Gas&Oil 2263710 2463239 2263000 2303000 2303000 6240 Uniforms 263660 303468 393000 393000 393000 6246 Uniform Allowance 713406 703674 723000 723000 723000 6266 Photography 13237 672 600 600 600 6270 Ammunition 203239 273836 303000 403000 403000 6290 Operating Supplies 66,727 62,649 76,000 70,000 70,000 Subtotal 4483602 4603764 4793600 4783600 4783600 OTHER OPERATING EXPENSES 6410 Subscriptions&Memberships 7,617 2,423 7,000 7,000 7,000 6430 Educational Assistance 4,943 3,496 6,000 41600 4,600 6460 Training 39,102 29,406 47,000 46,000 46,000 Subtotal 613662 363323 603000 663600 663600 Total Police $ 183669,669 $ 19,171,769 $ 20,183,170 $ 203967,762 $ 20,967,762 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 formerly 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 2019/20 :•moi k COMMUNITY DEVELOPMENT DEPARTMENT 2-63 CITY OF AVENTURA COMMUNITY DEVELOPMENT FISCAL YEAR 2019/20 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 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services $ 813,764 $ 824,446 $ 833,096 $ 839,062 $ 839,062 3000/3999 Contractual Services 2,836,597 4,107,252 1,640,750 1,706,106 1,706,106 4000/4999 Other Charges&Services 80,884 93,597 96,300 111,300 111,300 5000/5399 Commodities 8,253 8,142 13,150 11,850 11,850 5400/5499 Other Operating Expenses 2,153 3,262 8,400 7,900 7,900 Total Operating Expenses $ 3,741,651 $ 5,036,699 $ 2,591,696 $ 2,676,218 $ 2,676,218 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2016/17 2017/18 2018/19 2019/20 13101 Community Development Director 1.0 1.0 1.0 1.0 4201 Building Official(PM 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(PM 1.0 1.0 1.0 1.0 Total Full-Time 7.0 7.0 7.0 7.0 Total Part-Time 2.0 2.0 2.0 2.0 Total 9.0 9.0 9.0 9.0 2-64 COMMUNITY DEVELOPMENT DEPARTMENT ORGANIZATION CHART (MMCommunity Development Director 4ExeAssistant/ Planning Tech Building Inspections Code Enforcement Planning & Permitting Business Tax Receipts oo rRevitew icial Code Compliance Contractual Planner Officer II uilding ection Code Compliance s Officer I P/T rvice Customer Service ) 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 2019120 OBJECTIVES 1. 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. Provide staff support for flood elevation, flood prevention and flood insurance information. 9. Provide all building, planning, zoning and local business tax receipt project and permit forms on the City's website. 10. Provide ETrakIT for online inspection requests and results. 11. Provide staff support and training for TraklT software for Building, Code, Planning and Zoning and Local Business Tax Receipt functions. 12. Provide staff support and documentation required for continued participation in the National Flood Insurance Community Rating System. 13. Complete building inspections within 24 hours of the request. 14. Complete non-complex building plan review within 10 days. 15. Implement digital submission of permit and project plans. 16. Implement credit card payment for permit payment. 17. Maintain privatized building inspection and review. 18. Maintain an up-to-date listing of existing businesses in the City. 19. Maintain ongoing records management program for all divisions of the department. 20. Maintain Elevation Certificates for all buildings permitted by the City and provide online access for residents, businesses and others. 21. Update procedural manual for all divisions of the department. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2016/17 2017/18 2018/19 2019/20 No.of Local Business Tax Receipts Issued 2,438 2,704 2,600 2,600 No.of Code Notice ofViolations Issued 150 119 200 200 No.of Special Master Hearings 1,931 690 500 500 No.of Building Permits Issued 4,560 6,330 5,000 5,000 No.of Building Inspections Performed 11,257 14,236 10,000 10,000 No.of Land Development Petitions Processed 14 18 10 10 No.of Variance Requests Processed 3 1 4 4 No.of Site Plans Reviewed 10 11 6 6 •of Inspections Performed 24 Hrs.of Request 99% 99% 99% 99% •of Plan Reviews Conducted Within 10 Days 98% 98% 98% 98% 2-66 CITY OF AVENTURA COMMUNITY DEVELOPMENT 2019/20 BUDGETARY ACCOUNT SUMMARY 001-4001-524 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 PERSONAL SERVICES 1201 Employee Salaries $ 582,388 $ 592,189 $ 584,653 $ 590,129 $ 590,129 1401 Overtime 2,095 4,338 5,000 5,000 5,000 1410 Holiday Pay 329 169 - - - 2101 RCA 42,871 43,936 44,726 45,145 45,145 2201 Pension 69,815 70,248 73,709 73,242 73,242 2301 Health,Life&Disability 110,611 108,131 113,206 113,056 113,056 2401 Workers'Compensation 5,655 5,435 11,802 12,490 12,490 Subtotal 813,764 824,446 833,096 839,062 839,062 CONTRACTUAL SERVICES 3101 Building Inspection Services 2,723,009 4,009,944 1,500,750 1,546,106 1,546,106 3190 Prof.Services 113,588 97,308 140,000 160,000 160,000 Subtotal 2,836,597 4,107,252 1,640,750 1,706,106 1,706,106 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 2,673 2,472 4,000 4,000 4,000 4041 Car Allowance 6,000 6,000 6,000 6,000 6,000 4101 Communication Services 1,029 1,188 1,500 1,500 1,500 4420 Lease Equipment 2,317 2,315 2,800 2,800 2,800 4610 R&M-Vehicles 258 488 1,000 1,000 1,000 4645 R&M-Equipment 635 430 35,000 45,000 45,000 4701 Printing 8,372 10,020 6,000 11,000 11,000 4730 Records Retention 59,600 70,684 40,000 40,000 40,000 Subtotal 80,884 93,597 96,300 111,300 111,300 COMMODITIES 5101 Office Supplies 5,736 6,480 7,500 7,500 7,500 5120 Computer Operating Supplies 1,201 874 2,000 2,000 2,000 5220 Gas&Oil 556 788 1,500 1,500 1,500 5240 Uniforms 317 - 650 650 650 5245 Uniform Allowance 318 - 1,500 200 200 5290 Other Operating Supplies 125 - - - - Subtotal 8,253 8,142 13,150 11,850 11,850 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 1,049 924 2,000 2,000 2,000 5420 Conferences&Seminars 1,104 1,065 3,400 3,400 3,400 5450 Training - 1,273 2,500 2,500 2,500 5901 Contingency - - 500 - - Subtotal 2,153 3,262 8,400 7,900 7,900 Total Community Development $ 3,741,651 $ 5,036,699 $ 2,591,696 $ 2,676,218 $ 2,676,218 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 that include GIS support for Central Square's TRAKiT software. 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 the TRAKiT application suite which is used for plan review, building permits, inspections, code compliance, business tax receipts and the associated web portal. 4701 Printing — Includes costs associated with bus wraps and the printing of promotional materials for the 2020 Census. 4730 Records Retention — Estimated costs for imaging building permit records. 5240 Uniforms — This includes uniform maintenance and work shoes for the Code Compliance Officers and uniform shirts for the Building Division staff. 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 2019/20 :•moi k COMMUNITY SERVICES DEPARTMENT 2-69 CITY OF AVENTURA COMMUNITY SERVICES FISCAL YEAR 2019/20 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 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services $ 877,995 $ 883,251 $ 986,460 $ 1,017,293 $ 1,017,293 3000/3999 Contractual Services 610,257 701,392 659,000 669,000 669,000 4000/4999 Other Charges&Services 773,385 770,130 794,500 812,000 812,000 5000/5399 Commodities 13,323 14,267 26,500 28,500 28,500 5400/5499 Other Operating Expenses 10,395 11,904 14,500 15,500 15,500 Total Operating Expenses $ 2,285,355 $ 2,380,944 $ 2,480,960 $ 2,542,293 $ 2,542,293 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2016117 2017/18 2018/19 2019/20 5001 Director of Community Services 1.0 1.0 1.0 1.0 3004 Executive Assistant 0.5 13901 Parks and Recreation Manager 1.0 1.0 1.0 1.0 14801-14802 Parks and Recreation Assistant Manager 2.0 1901-1902 Parks and Recreation Supervisor 2.0 2.0 1.0 2.0 5801-5803 Park Attendant(FIT) 3.0 3.0 2.0 3.0 14501 Community Program Manager 1.0 1.0 1.0 1.0 10201 Community Rec Center Manager 1.0 1.0 10301 Community Rec Center Assistant Manager 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 3.0 Total Full-Time 10.5 10.0 10.0 10.0 Total Part-Time 11.0 14.0 14.0 14.0 Total 21.5 24.0 24.0 24.0 2-70 COMMUNITY SERVICES DEPARTMENT ORGANIZATION CHART 2wass Community Services Di rector Community Program ManageriParks &Recreation Manager Contractual: CRC Contractual: TAssistant Manager Community r(2) Landscape Programming Maintenance Youth Sports CRC Tennis Pro Supervisor Recreation Supervisor Youth Sports Park Attendant PT(3) Park Attendant FT(2)PT(8) Seasonal P/T(3) Parks/Amenities: • Arthur I. Snyder Memorial Park • 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 • 7 Teacher Planning Day Programs • 10 Special Events including: four(4)Movie Nights, Earth/Arbor Day,July 4th Fireworks,two(2) Bike events, Halloween and Veterans Day • 1 Signature Event—Founders Day • 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 2019120 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. Increase summer camp participation. 7. Foster community pride through 10 Special and 1 Signature Events per year. 8. Increase rentals for the Aventura BCycle program and promote bicycle safety awareness. 9. Enhance landscape and athletic turf maintenance in all parks. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2016/17 2017/18 2018/19 2019/20 Resident complaints &concerns cleared (1) 40 48 51 55 Advisory Board Meetings attended 5 6 5 5 CIP projects completed 5 9 5 5 Founders Park attendance (Z) 189,460 190,265 190,950 191,250 Community Recreation Center attendance (Z) 97,899 99,242 100,000 100,500 Number of participants registered in youth sports 943 953 1,000 1,050 Number of Special Events 12 12 11 11 Number of BCycle rentals 6,031 7,774 8,000 8,500 (1)Resident complaints &concerns cleared 2015/16 numbers included Public Works department (Z)Parks and the Community Recreation Centerwere closed due to Hurricane Irma' 2019-20 Youth Sports Calendar Sport Season Basketball Oct-April Boys Soccer Oct-May Girls Soccer Oct-May Little League Baseball Mar-May Travel Soccer Sept-May Travel Basketball Oct-May 2-72 CITY OF AVENTURA COMMUNITY SERVICES 2019/20 BUDGETARY ACCOUNT SUMMARY 001-5001-539 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016117 2017118 2018119 2019120 2019120 PERSONAL SERVICES 1201 Employee Salaries $ 631,847 $ 619,969 $ 678,060 $ 709,416 $ 709,416 1401 Overtime 14,212 11,109 15,000 15,000 15,000 2101 FICA 25,210 47,199 51,872 54,270 54,270 2201 Pension 54,851 46,151 72,335 74,786 74,786 2301 Health,Life&Disability 132,802 141,469 153,045 146,938 146,938 2401 Workers'Compensation 19,073 17,354 16,148 16,883 16,883 FSubtotal � 877,995 883,251 986,460 1,017,293 1,017,293 CONTRACTUAL SERVICES 3113 Prof.Services-Comm.Cen.Inst. 139,174 192,212 110,000 110,000 110,000 3150 Prof.Services-Landscape Arch. 24,000 24,000 24,000 3451 Beautification/Signage 23,820 3452 Lands/Tree Maint.Svcs-Parks 471,083 485,360 525,000 535,000 535,000 Subtotal 610,257 701,392 659,000 669,000 669,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 63 1,148 1,500 2,000 2,000 4041 Car Allowance 6,500 6,000 6,000 6,000 6,000 4101 Communication Services 3,555 3,488 5,500 5,500 5,500 4420 Lease 2,093 2,064 3,500 3,500 3,500 4610 R&M-Vehicles 4,319 2,985 4,000 4,000 4,000 4645 R&M-Equipment 8,193 12,119 12,500 14,000 14,000 4672 R&M-Parks 72,100 95,812 115,000 125,000 125,000 4701 Printing&Binding 5,819 6,157 6,500 7,000 7,000 4850 Special Events 119,656 107,154 90,000 90,000 90,000 4851 Cultural/Recreation Programs 120,500 111,154 110,000 110,000 110,000 4852 Founders Day Activities 76,809 79,329 80,000 85,000 85,000 4854 Summer Recreation 353,778 342,720 360,000 360,000 360,000 Subtotal 773,385 770,130 794,500 812,000 812,000 COMMODITIES 5101 Office Supplies 2,769 3,007 3,500 3,500 3,500 5120 Computer Operating Supplies 3,856 4,684 16,000 17,000 17,000 5220 Gas&Oil 1,000 1,000 5240 Uniforms 5,971 5,951 6,000 6,000 6,000 5290 Other Operating Supplies 727 625 1,000 1,000 1,000 E5ubtotal 13,323 14,267 26,500 28,500 28,500 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 2,225 2,503 3,500 3,500 3,500 5420 Conferences&Seminars 199 2,630 2,000 3,000 3,000 5450 Training 5,871 6,274 6,500 6,500 6,500 5901 Contingency 2,100 497 2,500 2,500 2,500 Subtotal 10,395 11,904 14,500 15,500 15,500 Total Community Services $ 2,285,355 $ 2,380,944 $ 2,480,960 $ 2,542,293 $ 2,542,293 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, reconditioning 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 10 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 4t 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 24th anniversary Founders Day (Signature Event) activities which will be held on Sunday November 3, 2019. 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 2019/20 :•moi k PUBLIC WORKS/TRANSPORTATION DEPARTMENT 2-75 CITY OF AVENTURA PUBLIC WORKS/TRANSPORTATION FISCAL YEAR 2019/20 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 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services $ 869,339 $ 951,767 $ 1,000,634 $ 1,043,223 $ 1,043,223 3000/3999 Contractual Services 1,357,063 1,361,421 1,409,000 1,419,000 1,419,000 4000/4999 Other Charges&Services 723,078 853,064 732,000 746,250 746,250 5000/5399 Commodities 12,532 12,681 12,500 13,500 13,500 5400/5499 Other Operating Expenses 6,636 5,805 8,500 9,000 9,000 Total Operating Expenses $ 2,968,648 $ 3,184,738 $ 3,162,634 $ 3,230,973 $ 3,230,973 PERSONNEL ALLOCATION SUMMARY Position Ni Position Title 2016/17 2017/18 2018/19 2019/20 00142 Director of Public Works/Transportation 1.0 1.0 1.0 1.0 00147 Assistant Director of Public Works/Transportation 1.0 1.0 5101 Public Works Operations Manager 1.0 1.0 3004 Executive Assistant 0.5 1.0 1.0 1.0 4701 Capital Projects Manager 1.0 1.0 1.0 1.0 14401 Public Works Stormwater Coordinator 1.0 1.0 1.0 5301 Public Works Coordinator 1.0 7701 Facilities Manager 1.0 1.0 1.0 1.0 00149 Trades Worker III 1.0 1.0 5401 Maintenance Worker 1.0 1.0 Total 6.5 7.0 7.0 7.0 2-76 PUBLIC WORKS/TRANSPORTATION DEPARTMENT ORGANIZATION CHART Public Works/ Transportation Director Executive Assistant Contractual Landscape Assistant Capital ProjectsConsulting Shuttle Bus Service Architect Public Works/ Manager Engineers Transportation Director Contractual: Public Works Facilities Stormwater Manager Electrical Coordinator Maintenance Landscape Maintenance Trades Worker III Contractual: 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 2019120 OBJECTIVES 1. Provide accurate and quick responses to resident and business owner complaints and concerns. 2. Implement and manage an approved operating and CIP Budget. 3. Continue to be a Tree City USA city. 4. Conform to the National Pollutant Discharge Elimination System ("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 the NPDES and Floodplain Management compliance. 7. Increase ridership and expand citywide shuttle bus service. 8. Redesign current bus schedule to be more ridership friendly. 9. Complete Coastal Line Rail Station Area Master Plan and Lehman Causeway Improvement Plan. 10. Implement and manage the Stormwater Management Plan. 11. Maintain the storm drain system for optimal performance. 12. Participate in regional efforts to improve transportation in Northeast Miami-Dade. 13. Maintain streets and walkways for vehicular and pedestrian safe usage. 14. Maintain all City Facilities to provide for a safe and clean environment. 15. Continue to work on Public Works accreditation policy and procedures for re-accreditation from the American Public Works Association in 2022. 16. Oversee capital projects. 17. Assist Community Development Department with the City Community Rating System ("CRS") application process. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2016/17 2017/18 2018/19 2019/20 Resident complaints &concerns cleared 173 160 170 175 Tree City re-certification 1 1 1 1 Stormwater basins/systems cleaned 65 52 35 35 Shuttle bus ridership 289,731 290,012 290,050 290,110 PW permits issued 62 50 55 60 Illicit discharge inspections (stormwater) 12 8 12 12 NPDES permit inspection private property 5 21 22 22 Annual facility&mechanical inspections 18 23 25 25 2-78 CITY OF AVENTURA PUBLIC WORKS/TRANSPORTATION 2019/20 BUDGETARY ACCOUNT SUMMARY 001-5401-541 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 PERSONAL SERVICES 1201 Employee Salaries $ 604,847 $ 668,589 $ 689,108 $ 721,430 $ 721,430 1401 Overtime 3,120 671 3,500 4,500 4,500 2101 F1 CA 46,543 50,831 52,717 55,189 55,189 2201 Pension 86,998 95,784 100,446 105,051 105,051 2301 Health,Life&Disability 107,960 115,323 124,756 124,767 124,767 2401 Workers'Compensation 19,871 20,569 30,107 32,286 32,286 Subtot 869,339 951,767 1,000,634 1,043,223 1,043,223 CONTRACTUAL SERVICES 3150 Prof.Services-Landscape Arch. 34,560 4,000 4,000 4,000 3160 Prof.Services-Security 32,281 31,451 45,000 45,000 45,000 3450 Lands/Tree Maint.Svcs-Streets 810,518 784,886 800,000 820,000 820,000 3451 Beautification/Signage 36,526 62,217 60,000 50,000 50,000 3455 Transportation Services 443,178 482,867 500,000 500,000 500,000 jubtot� 1,357,063 1,361,421 1,409,000 1,419,000 1,419,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 2,131 2,666 2,000 2,000 2,000 4041 Car Allowance 5,855 6,000 6,000 6,000 6,000 4101 Communication Services 2,777 3,278 3,000 2,750 2,750 4301 Utilities-Electric 66,292 9,251 45,000 35,000 35,000 4311 Utilities-Street Lighting 157,562 153,682 140,000 125,000 125,000 4320 Utilities-Water 329,978 495,713 300,000 360,000 360,000 4610 R&M-Vehicles 2,820 1,321 2,000 3,500 3,500 4620 R&M-Buildings 61,281 60,045 70,000 100,000 100,000 4631 R&M-Janitorial Services 41,724 37,055 46,000 46,000 46,000 4645 R&M-Equipment 2,562 3,960 8,000 6,000 6,000 4691 R&M-Streets 50,096 80,093 110,000 60,000 60,000 Subtotal -1 723,078 853,064 732,000 746,250 746,250 COMMODITIES 5101 Office Supplies 3,016 3,031 4,000 4,000 4,000 5120 Computer Operating Supplies 3,280 2,926 3,000 3,000 3,000 5220 Gas&Oil 4,485 5,231 2,500 3,000 3,000 5240 Uniforms 1,024 1,426 2,000 2,500 2,500 5290 Other Operating Supplies 727 67 1,000 1,000 1,000 Subtotal 12,532 12,681 12,500 13,500 13,500 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 1,138 291 1,000 1,500 1,500 5420 Conferences&Seminars 1,189 2,169 2,500 2,500 2,500 5450 Training 1,627 2,054 2,000 2,000 2,000 5901 Contingency 2,682 1,291 3,000 3,000 3,000 IFubtotal 6,636 5,805 8,500 9,000 9,000 Total Public Works/Transportation $ 2,968,648 $ 3,184,738 $ 3,162,634 $ 3,230,973 $ 3,230,973 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 2019/20 :•moi k ARTS & CULTURAL CENTER DEPARTMENT 2-81 CITY OF AVENTURA ARTS & CULTURAL CENTER FISCAL YEAR 2019/20 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 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services $ - $ - $ - $ - $ 3000/3999 Contractual Services 619,832 614,839 669,240 674,060 674,060 4000/4999 Other Charges&Services 164,309 180,471 168,600 168,600 168,600 6000/6399 Commodities 4,069 2,363 6,700 6,700 6,700 6400/6499 Other Operating Expenses 1,000 1,000 1,000 Total Operating Expenses $ 778,210 $ 797,663 $ 826,440 $ 840,260 $ 840,260 PACA Contractual Employees 2016/17 2017/18 2018/19 2019/20 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) 0.76 0.76 0.76 0.76 P/T Labor 0.26 0.26 0.26 0.26 Total 6.30 6.30 6.30 6.30 2-82 ARTS & CULTURAL CENTER DEPARTMENT ORGANIZATION CHART City Commission F ty 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 2019120 OBJECTIVES 1. To provide artistic offerings and experiences 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 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 2016/17 2017/18 2018/19 2019/20 Advisory Board Meetings attended 2 2 2 2 Number of performances/events 136 153 159 165 Total attendance 26,655 33,040 33,500 34,750 Number of promotional material produced 50 75 75 75 Summer Camp 1 1 1 1 of patrons who respond favorably to AACC 80% 80% 80% 80% 2-84 CITY OF AVENTURA ARTS &CULTURAL CENTER 2019/20 BUDGETARY ACCOUNT SUMMARY 001-7001-676 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 PERSONAL SERVICES 1201 Employee Salaries $ - $ - $ - $ - $ - 1401 Overtime 2101 FICA 2201 Pension 2301 Health,Life&Disability 2401 Workers'Compensation CONTRACTUAL SERVICES 3112 Prof.Services-Man Sery 135,909 141,775 144,240 148,560 148,560 3114 Prof.Services-Man Sery/Staffing 301,100 329,734 350,000 360,500 360,500 3115 Prof.Services-Man Sery/Marketing 23,400 23,850 25,000 25,000 25,000 3190 Prof.Services-Programming 138,813 95,286 115,000 115,000 115,000 3410 Prof.Services-Janitorial Services 20,610 24,194 25,000 25,000 25,000 Subtotal 619,832 614,839 659,240 674,060 674,060 OTHER CHARGES&SERVICES 4101 Communication Services 6,639 6,741 6,600 6,600 6,600 4201 Postage 8,605 18,370 8,600 8,600 8,600 4301 Utilities 43,932 54,498 54,000 54,000 54,000 4440 Copy Machine Costs 1,766 1,184 2,800 2,800 2,800 4620 R&M-Buildings 16,614 8,119 7,000 7,000 7,000 4645 R&M-Equipment 6,243 5,786 6,500 6,500 6,500 4701 Printing&Binding 14,595 30,179 14,500 14,500 14,500 4910 Advertising 55,408 54,328 58,000 58,000 58,000 4920 Licenses/Permit Fees 507 1,266 500 500 500 Subtotal 154,309 180,471 158,500 158,500 158,500 COMMODITIES 5101 Office Supplies 1,381 1,376 1,200 1,200 1,200 5120 Computer Operating Supplies 1,182 148 1,000 1,000 1,000 5290 Other Operating Supplies 1,506 829 4,500 4,500 4,500 4,069 2,353 6,700 6,700 6,700 OTHER OPERATING EXPENSES 5901 Contingency - - 1,000 1,000 1,000 r Subtotal - - 1,000 1,000 1,000 ' Total Arts&Cultural Center $ 778,210 $ 797,663 $ 825,440 $ 840,260 $ 840,260 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 2019/20 :•moi k NON -DEPARTMENTAL 2-87 CITY OF AVENTUM NON-DEPARTMENTAL -TRANSFERS 2019/20 BUDGETARY ACCOUNT SUMMARY 001-9001-681 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 TRANSFERS 9118 T/fer-Charter School Fund(190) $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 9119 T/fer-Charter H.S.Fund(191) 100,000 116,000 116,000 9123 T/fer-Debt Svice Fund Ser 2010&/11 (230) 1,197,080 1,199,662 1,194,963 1,196,429 1,196,429 9124 T/fer-Debt Svice Fund Ser 2000(240) 606,384 606,476 634,334 724,000 724,000 9126 T/fer-Debt Svice Fund Ser 2012(A)(260) 397,038 360,828 346,621 366,606 366,606 9126 T/fer-Debt Svice Fund Ser 2018(29 1) 230,479 496,024 496,100 496,100 9127 T/fer-Charter H.S.Construction Fund(393) 6,200,000 Total Non-Departmental-Transfers $ 2,200,602 $ 836973336 $ 2,7693942 $ 2,997,136 $ 2,997,136 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 (Fund 190). 9119 Transfer to Charter High School Fund — Represents transfer of amount from the Intersection Safety Camera Program revenues to the Don Soffer Aventura High School Fund (Fund 191). 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. 9127 Transfer to Charter H.S. Construction Fund — Transfer to Charter H.S. Construction Fund (Fund 393) to assist in the financing of the construction and equipping of the Don Soffer Aventura High School. 2-88 CITY OF AVENTUM NON-DEPARTMENTAL 2019/20 BUDGETARY ACCOUNT SUMMARY 001-9001-590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 PERSONAL SERVICES 2501 Unemployment $ $ 2,075 $ 2,500 $ 2,500 $ 2,500 Subtotal 2,075 2,500 2,500 2,500 CONTRACTUAL SERVICES 3157 City Manager Recruitment 14,500 10,050 3410 Prof.Services-Janitorial 64,315 65,941 75,000 75,000 75,000 IF Subtotal 78,815 75,991 75,000 75,000 75,000 OTHER CHARGES&SERVICES 4101 Communication Services 97,604 103,223 98,000 98,000 98,000 4201 Postage 10,895 10,335 15,000 15,000 15,000 4301 Utilities 210,238 179,334 185,000 185,000 185,000 4320 Water 44,373 14,012 15,000 15,000 15,000 4440 Copy Machine Costs 8,027 7,785 10,000 10,000 10,000 4501 Insurance 704,530 747,396 839,000 1,025,000 1,025,000 4620 R&M-Government Center 189,530 276,404 200,000 215,000 215,000 4650 R&M-Office Equipment 2,000 2,000 2,000 Subtotal 1,265,197 1,338,489 1,364,000 1,565,000 1,565,000 COMMODITIES 5290 Other Operating Supplies 7,677 5,380 12,000 12,000 12,000 Subtotal 7,677 5,380 12,000 12,000 12,000 OTHER OPERATING EXPENSES 5901 Contingency 71,449 27,113 50,000 50,000 50,000 5904 Hurricane/Debris Removal 241,556 288,909 5905 Hurricane/Debris Monitor 226,705 5906 Hurricane/Preparation 36,581 51,675 5907 Hurricane/Supplies 1,895 2,695 Subtotal 351,481 597,097 50,000 50,000 50,000 Total Non-Departmental $ 1,703,170 $ 2,019,032 $ 1,503,500 $ 1,704,500 $ 1,704,500 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 2019/20 CAPITAL OUTLAY 2-91 CITY OF AVENTUM CAPITAL OUTLAIW 2019/20 PROJECT APPROPRIATION 001-80XX OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORYRECAP 2016/17 2017/18 2018/19 2019/20 2019/20 City Manager's Office-8005-512 6402 Computer Equipment<$5,000 $ 3,996 $ 2,000 $ 3,000 $ 2,000 $ 2,000 Subtotal 3,996 2,000 3,000 2,000 2,000 City Clerk-8008-519 6402 Computer Equipment<$5,000 - 2,226 1,000 2,000 2,000 2,226 1,000 2,000 2,000 Finance-8010-513 6402 Computer Equipment<$5,000 1,992 2,908 3,000 5,000 5,000 Subtotal 1,992 2,908 3,000 5,000 5,000 Information Technology.-8012-513 6401 Computer Equipment>$5,000 222,870 380,171 225,033 155,000 155,000 6402 Computer Equipment<$5,000 5,863 5,967 6,000 6,000 6,000 228,733 3863138 2313033 161,000 161,000 Police-8020-521 6401 Computer Equipment>$5,000 45,064 25,319 119,301 - - 6402 Computer Equipment<$5,000 114,245 122,100 231,425 104,375 104,375 6407 Radio Purchase&Replace. - 50,492 32,000 30,000 30,000 6410 Equipment>$5,000 268,455 98,051 180,900 81,800 81,800 6411 Equipment<$5,000 34,878 64,706 26,470 - - 6414 Police Dept Office Improvements - - - 165,000 165,000 6450 Vehicles 408,403 364,030 482,136 311,000 311,000 Subtotal 871,045 724,698 1,072,232 6923175 692,175 Community Development-8040-524 6402 Computer Equipment<$5,000 2,988 7,196 254,554 36,500 36,500 6410 Equipment>$5,000 - - 30,000 - - Subtot� 23988 73196 284,554 363500 363500 Community Services-8050-539/541/572 6402 Computer Equipment<$5,000 13,373 10,448 5,500 8,000 8,000 6410 Equipment>$5,000 9,360 39,637 89,200 28,100 28,100 6411 Equipment<$5,000 6,677 10,612 15,150 17,700 17,700 6205 Community Center Improvements - 34,053 75,000 94,500 94,500 6310 Aventura Founders Park 172,090 71,630 173,000 103,000 103,000 6322 Waterways Park Improvements 26,045 - 15,000 46,000 46,000 6323 Waterways Dog Park Improvements - - 21,500 21,500 6325 NE 188th Street Park Improvements 219,132 - - 6326 Veterans Park Improvements - 16,000 16,000 6327 Peace Park Improvements - 25,000 25,000 6353 Exercise Trail Improvements 243949 - - - - 471,626 166,380 3723850 3593800 3593800 2-92 CITY OF AVENTUM CAPITAL OUTLAY-CONTINUED 2019120 PROJECT APPROPRIATION 001-80XX OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016117 2017118 2018119 2019120 2019120 Public Works/Transportation-8054-53915411572 6420 HVAC Replacements 56,422 16,000 6421 Government Center Improvements 13,500 13,500 6301 Beautification Projects 9,873 9,597 20,350 9,800 9,800 6305 Road Resurfacing 12,110 6306 Traffic Safety Flow Improvements 39,556 6309 Seawall Improvements 3,193 1,470,769 41,083 6352 Hurricane Landscape Restoration 7,193 789,562 2,672 6402 Computer Equipment<$5,000 2,739 785 10,596 6,000 6,000 6410 Equipment>$5,000 21,575 21,986 30,000 6353 Exercise Trail Improvements 7,055 Subtota 96,239 2,356,176 120,701 29,300 29,300 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 6402 Computer Equipment<$5,000 5,931 3,374 4,000 2,000 2,000 6410 Equipment>$5,000 30,721 38,550 177,038 56,500 56,500 Subtotal 36,652 41,924 182,538 58,500 58,500 Non-Departmental-8090-590 6101 Land Acquisition/Purchase 132,496 4,438,450 4,580 6452 Hurricane Related 22,206 282,265 6999 Capital Reserve 14,677,304 14,772,304 14,772,304 Subtotal 154,702 4,720,715 14,681,884 14,772,304 14,772,304 Total Capital $ 1,916,834 $ 8,410,361 $ 16,952,792 $ 16,118,579 $ 16,118,579 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) 2,000 Laser Printer(s) 1,500 Replace Mobile Laptop(s) 50,000 Vehicle Modem(s) 14,000 Vehicle Printer(s) 7,875 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 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. Vehicle Equipment (8) $ 58,000 Replace In-Car Video (3) 15,000 Traffic Sergeant Vehicle Equipment (1) 8,800 6414 Police Department Office Improvements — This project consists of improvements to the console panels in the Communications Center and other Police Department Improvements. Police Comm. Center Improvements $ 115,000 Police Department Improvements 50,600 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 Patrol Vehicles (8) $ 276,000 Replace Traffic Sergeant Vehicle (1) 35,000 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. 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. 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. Replace Strength Machines at CRC $ 8,600 Replace Treadmills at CRC 7,000 Replace Player Benches 7,000 Replace Pilates Machine 5,500 2-95 CAPITAL PROJECT DESCRIPTIONS— CONTINUED COMMUNITY SEVICES —CONTINUED 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 Sports Fencing Panels 4,000 Replace Tables 4,800 Replace Soccer Goals 4,900 Replace Weight Racks 2,000 6205 Community Center Improvements — This project consists of various improvements at the Community Recreation Center. CRC Roof Repairs $ 20,000 Security Enhancements 37,500 Restroom Renovations (2) 80,000 Replace Gym Lighting with LED Lights 7,000 6310 Aventura Founders Park — This project consists of the maintenance, replacement and enhancement of various equipment and improvements at Founders Park. Replace SplashPad Water Features $ 20,000 Security Enhancements 25,000 Restroom Renovations (2) 50,000 Replace Benches and Trash Cans 8,000 6322 Waterways Park Improvements — This project consists of the maintenance, replacement and enhancement of various equipment and improvements at Waterways Park. Security Enhancements $ 25,000 Install Electric Charging Station 15,000 Replace Tables and Chairs 6,000 6323 Waterways Doq Park Improvements — This project consists of the maintenance, replacement and enhancement of various equipment and improvements at Waterways Dog Park. Replace Pole Padding $ 4,000 Replace Benches, Tables and Trash Cans 11,500 Replace Doggie Deposit Stations 6,000 6326 Veterans Park Improvements — This project consists of the maintenance, replacement and enhancement of various equipment and improvements at Veterans Park. Replace Drinking Fountain $ 6,000 Replace Benches and Trash Cans 10,000 6327 Peace Park Improvements—This project consists of Security Enhancements at Peace Park. 2-96 CAPITAL PROJECT DESCRIPTIONS— CONTINUED PUBLIC WORKS/TRANSPORTATION 6421 Government Center Improvements — This project consists of replacing the carpet and blinds in the 4t Floor Lobby. 6301 Beautification Projects — This project consists of the maintenance, replacement and enhancement to street furniture and water fountains 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. ARTS & 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. Additional/Replace Moving Lights $ 11,000 Rigging 5,000 Additional/Replace Microphones Audio Equip. 5,000 Replace Wide Angle Lens for LCD Projector 5,000 Replace Lighting Console 3,300 Replace Marly Dance Floor 15,000 Washer/Dryer 1,500 Office Furniture 10,000 XLR Cable Package 700 2-97 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-98 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 :•moi k POLICE EDUCATION FUND 2-99 CITY OF AVENTURA POLICE EDUCATION FUND — 110 CATEGORY SUMMARY FISCAL YEAR 2019/20 FUND DESCRIPTION This Fund is used to account for revenues and expenditures associated with the two dollars ($2.00) the City receives from each paid traffic citation, which, by State Statute, must be used to further the education of the City's Police Officers. REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 310000/319999 Locally Levied Taxes $ $ $ $ $ 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures 5,080 5,405 6,000 5,500 5,500 360000/369999 Miscellaneous Revenues 22 86 380000/389999 Transfer from Funds 399900/399999 Fund Balance 10,607 Total Available $ 5,102 $ 5,491 $ 16,607 $ 5,500 $ 5,500 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016117 2017118 2018/19 2019120 2019/20 1000/2999 Personal Services $ $ $ $ $ 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses 2,822 16,607 5,500 5,500 Total Operating Expenses 2,822 16,607 5,500 5,500 6000/6999 Capital Outlay fTotal Expenditures $ 2,822 $ $ 16,607 $ 5,500 $ 5,500 2-100 CITY OF AVENTURA POLICE EDUCATION FUND 110 2019/20 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 Fines&Forfeitures 3511000 Fines $ 5,080 $ 5,405 $ 6,000 $ 5,500 $ 5,500 Subtotal 5,080 5,405 6,000 5,500 5,500 Miscellaneous Revenues 3611000 Interest 22 86 56btotal 22 86 Fund Balance 3999000 Carryover 10,607 Subtotal 10,607 Total Revenues $ 5,102 $ 5,491 $ 16,607 $ 5,500 $ 5,500 EXPENDITURES 2001.521 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 OTHER OPERATING EXPENSES Public Safety-2001.521 5450 Training $ 2,822 $ $ 16,607 $ 5,500 $ 5,500 Total Expenditures $ 2,822 $ $ 16,607 $ 5,500 $ 5,500 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 2019/20 THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-102 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 :•moi k TRANSPORTATION AND STREET MAINTENANCE FUND 2-103 CITY OF AVENTURA TRANSPORTATION AND STREET MAINTENANCE FUND — 120 CATEGORY SUMMARY FISCAL YEAR 2019/20 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 2016/17 2017/18 2018/19 2019/20 2019/20 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits - - - - - 330000/339999 Intergovernmental Revenues 2,404,403 2,496,051 2,234,000 2,225,000 2,225,000 340000/349999 Charges for Services - - - - - 350000/359999 Fines&Forfeitures - - - - - 360000/369999 Miscellaneous Revenues 839,217 1,037,150 47,500 60,000 60,000 380000/389999 Transfer from Funds - - - - - 399900/399999 Fund Balance - - 4,624,849 1,605,274 1,605,274 Total Available $ 3,243,620 $ 3,533,201 $ 6,906,349 $ 3,890,274 $ 3,890,274 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 1,452,813 1,549,159 1,741,965 1,784,274 1,784,274 4000/4999 Other Charges&Services - - - - - 5000/5399 Commodities 5400/5999 Other Operating Expenses - - - - - Total Operating Expenses 1,452,813 1,549,159 1,741,965 1,784,274 1,784,274 6000/6999 Capital Outlay 1,838,704 605,204 5,164,384 2,106,000 2,106,000 9000/9999 Transfers - - - - - Fr Tota l Expenditures $ 3,291,517 $ 2,154,363 $ 6,906,349 $ 3,890,274 $ 3,890,274 2-104 CITY OF AVENTLIM TRANSPORTATION AND STREET MAINTENANCE FUND 120 2019120 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016117 2017118 2018119 2019120 2019120 Intergovernmental Revenues 3313901 FOOT $ 91,746 $ 143,364 $ $ $ 3361200 State Revenue Sharing 267,163 263,627 266,000 266,000 266,000 3363001 Local Option Cap.Impr.Gas Tax 162,774 146,682 147,000 146,000 146,000 3363010 Local Option Gas Tax 393,191 381,880 382,000 366,000 366,000 3383801 County Transit System Surtax 1,609,639 1,670,608 1,460,000 1,460,000 1,460,000 Subtota 2,404,403 2,496,061 2,234,000 2,226,000 2,226,000 Miscellaneous Revenues 3611000 Interest 19,380 41,476 7,600 20,000 20,000 3632000 Transportation Mitigation Impact Fee 819,837 962,636 3633000 Citywide Bicycle Sharing 43,039 40,000 40,000 40,000 Subtotal 839,217 1,037,160 47,600 60,000 60,000 Fund Balance 3999000 Carryover 4,624,849 1,606,274 1,606,274 Subtotal 4,624,849 1,606,274 1,606,274 Total Revenues $ 3,243,620 $ 3,633,201 $ 6,906,349 $ 3,890,274 $ 3,890,274 EXPENDITURES 6401.641 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016117 2017118 2018119 2019120 2019120 CONTRACTUAL SERVICES Public Works/Transportation-6401.641 3460 Landscape/Tree Maint/Streets $ 606,163 $ 640,782 $ 736,000 $ 766,000 $ 766,000 3463 Citywide Bicycle Sharing 60,000 69,900 76,966 79,274 79,274 3466 Enhanced Transit Services 787,660 767,268 830,000 830,000 830,000 3460 NMS Maintenance 71,209 100,000 120,000 120,000 Subtotal 1,462,813 1,649,169 1,741,966 1,784,274 1,784,274 CAPITAL OUTLAY Public Works/Transportation-6401.641 6302 Walkways/Sidewalks 6,940 6306 Road Resurfacing 1,239,667 306,816 401,986 326,000 326,000 6307 Street Lighting Improv. 280,613 243,360 660,000 210,000 210,000 6308 Citywide Bicycle Sharing 63,149 6341 Transportation System Improv. 306,694 1,820 190,000 376,000 376,000 6999 Capital Reserve 6,000 70 4,022,399 1,196,000 1,196,000 Subtotal 1,838,704 606,204 6,164,384 2,106,000 2,106,000 Total Expenditures $ 3,291,617 $ 2,164,363 $ 6,906,349 $ 3,890,274 $ 3,890,274 2-105 REVENUE PROJECTION RATIONALE 3351200 State Revenue Sharing — Revenue received in this category represents 22.65% 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 ti°1�\1° ti°ti3\y� ti°tik\�� ti°ti�\y� ti°ti°\y^ p q,\ 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 $560,000 - $540,000 $520,000 $500,000 $480,000 $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$1,460,000 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 $- \1 Xlb \1y y\y6 \11 ti°1^\11 \y� 01 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 190`h Street $ 326,000 6307 Street Lighting Improvements — This project consists of the continued retrofit of Street Lighting Improvements with LED fixtures and includes the following: Retrofit Median Up-Lighting with LED Fixtures $ 210,000 6341 Transportation System Improvements — This project consists of the addition of a Crosswalk Solar Lighting System and School Crossing Flashes as follows: Crosswalk Solar Lighting $ 125,000 School Crossing Flashers 250,000 2-107 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-108 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 :•moi k 911 FUND 2-109 CITY OF AVENTURA 911 FUND - 180 CATEGORY SUMMARY FISCAL YEAR 2019/20 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 2016117 2017118 2018/19 2019120 2019120 3100001319999 Locally Levied Taxes $ - $ - $ - $ - $ - 3200001329999 Licenses&Permits - - - - - 3300001339999 Intergovernmental Revenues 96,393 87,603 90,800 90,240 90,240 3400001349999 Charges for Services - - - - - 3500001359999 Fines&Forfeitures - - 3600001369999 Miscellaneous Revenues 354 176 3800001389999 Transfer from Funds - - - - - 3999001399999 Fund Balance - - 18,904 4,970 4,970 rTotal Available ' $ 96,747 $ 87,779 $ 109,704 $ 95,210 $ 95,210 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017118 2018/19 2019/20 2019120 100012999 Personal Services $ - $ - $ - $ - $ - 300013999 Contractual Services - - - - - 400014999 Other Charges&Services 81,319 91,645 84,800 89,210 89,210 500015399 Commodities - 593 - 1,000 1,000 540015999 Other Operating Expenses 3,554 2,530 6,000 5,000 5,000 ff'Total Operating Expe 84,873 94,768 90,800 95,210 95,210 600016999 Capital Outlay - - 18,904 - - 900019999 Transfers - - - - - Total Expenditures $ 84,873 $ 94,768 $ 109,704 $ 95,210 $ 95,210 2-110 CITY OF AVENTURA 911 FUND 180 2019/20 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 Intergovernmental Revenues 3379110 911 Fees-Wire Line $ 83,665 $ 68,076 $ 68,000 $ 64,000 $ 64,000 3379111 911 Fees-Wireless 9,028 14,030 16,800 19,400 19,400 3379112 911 Fees-Prepaid 3,700 5,497 6,000 6,840 6,840 Wbtota]W 96,393 87,603 90,800 90,240 90,240 Miscellaneous Revenues 3611000 Interest on Investments 354 176 - - - Subtotal_� 354 176 - - Fund Balance 3999000 Carryover - - 18,904 4,970 4,970 Subtotal - - 18,904 4,970 4,970 Total Revenues $ 96,747 $ 87,779 $ 109,704 $ 95,210 $ 95,210 EXPENDITURES 2001-521 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 OPERATING OTHER CHARGES&SERVICES Public Safety-2001-521 4001 Travel&Per Diem $ 3,027 $ 4,364 $ 5,000 $ 6,000 $ 6,000 4101 Communications 3,922 1,819 - - - 4645 R&M-Equipment 74,370 85,462 79,800 83,210 83,210 IF Subtotal 81,319 91,645 84,800 89,210 89,210 COMMODITIES Public Safety-2001-521 5290 Other Operating Supplies - 593 - 1,000 1,000 Subtotal 'MRV" - 593 - 1,000 1,000 OTHER OPERATING EXPENSES Public Safety-2001-521 5410 Subscriptions&Memberships 711 411 1,000 1,000 1,000 5450 Training 2,843 2,119 5,000 4,000 4,000 Subtotal 3,554 2,530 6,000 5,000 5,000 CAPITAL OUTLAY Public Safety-2001-521 6999 Capital Reserves - - 18,904 - Subtotal - - 18,904 - - Total Expenditures $ 84,873 $ 94,768 $ 109,704 $ 95,210 $ 95,210 2-111 REVENUE PROJECTION RATIONALE 3379110 911 Fees — Wire Line — Represents the amount anticipated for 911 Wire Line fees collected by the State in accordance with Florida Statues 365.172. 3379111 911 Fees — Wireless — Represents the amount anticipated for 911 Wireless fees collected by the State in accordance with Florida Statues 365.172. 3379112 911 Fees — Prepaid — 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 r 550,000 S- ti°y�\y� ti°y�\yb ti°y�\hy ti°yy\y6 ti°y�\y^ ti°y�\y� yb 01 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 2019/20 :•moi k DEBT SERVICE FUNDS 2-113 CITY OF AVENTURA DEBT SEVICE FUND RECAP CATEGORY SUMMARY FISCAL YEAR 2019/20 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 2016/17 2017/18 2018/19 2019/20 2019/20 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 26,804 28,889 380000/389999 Transfer/Debt Proceeds 2,544,502 2,741,335 2,979,961 3,190,929 3,190,929 399900/399999 Fund Balance 8,549 315,155 315,155 Total Available $ 2,571,306 $ 2,770,224 $ 2,988,510 $ 3,506,084 $ 3,506,084 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services $ $ $ $ $ 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses Wtal Operating 6000/6999 Capital Outlay 7000/7999 Debt Service 2,543,679 2,699,842 2,988,510 3,506,084 3,506,084 9000/9999 Transfers Total Expenditures $ 2,543,679 $ 2,699,842 $ 2,988,510 $ 3,506,084 $ 3,506,084 2-114 CITY OF AVENTURA DEBT SERVICE FUNDS RECAP 2019/20 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016117 2017118 2018119 2019120 2019120 Miscellaneous Revenues 3611000 Interest $ 26,804 $ 28,889 $ $ $ Subtotal 26,804 28,889 Transfer/Debt Proceeds 3811001 Transfer from General Fund 2,100,502 2,297,335 2,569,942 2,782,135 2,782,135 3811901 Transfer from Charter School Fund 444,000 444,000 410,019 408,794 408,794 Subtotal 2,544,502 2,741,335 2,979,961 3,190,929 3,190,929 Fund Balance 3999000 Carryover 8,549 315,155 315,155 Subtotal - - 8,549 315,155 315,155 Total Revenues $ 2,571,306 $ 2,770,224 $ 2,988,510 $ 3,506,084 $ 3,506,084 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016117 2017118 2018119 2019120 2019120 DEBT SERVICE Non-Departmental-590 7130 Principal $ 1,850,000 $ 1,930,000 $ 2,120,000 $ 2,705,000 $ 2,705,000 7230 Interest 693,679 769,842 868,510 801,084 801,084 Total Expenditures $ 2,543,679 $ 2,699,842 $ 2,988,510 $ 3,506,084 $ 3,506,084 2-115 CITY OF AVENTURA 2010 & 2011 DEBT SERVICE FUND — 230 CATEGORY SUMMARY FISCAL YEAR 2019/20 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 PROJ ECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 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 268 741 - - - 380000/389999 Transfer/Debt Proceeds 1,197,080 1,199,552 1,194,963 1,196,429 1,196,429 399900/399999 Fund Balance - - 1,009 - - Total Available $ 1,197,348 $ 1,200,293 $ 1,195,972 $ 1,196,429 $ 1,196,429 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 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 1,197,175 1,199,552 1,195,972 1,196,429 1,196,429 9000/9999 Transfers - - - - - �TotalExpenditures $ 1,197,175 $ 1,199,552 $ 1,195,972 $ 1,196,429 $ 1,196,429 2-116 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2010&2011 FUND 230 2019/20 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 Miscellaneous Revenues 3611000 Interest $ 268 $ 741 $ $ $ Subtotal 268 741 Transfer/Debt Proceeds 3811001 Transfer from General Fund 1,197,080 1,199,552 1,194,963 1,196,429 1,196,429 Subtotal 1,197,080 1,199,552 1,194,963 1,196,429 1,19 6,429 Fund Balance 3999000 Carryover 1,009 Subtotal - 1,009 - Total Revenues $ 1,197,348 $ 1,200,293 $ 1,195,972 $ 1,196,429 $ 1,196,429 EXPENDITURES 9001-590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 DEBT SERVICE Non-Departmental-9001-590 7130 Principal $ 775,000 $ 805,000 $ 830,000 $ 860,000 $ 860,000 7230 Interest 422,175 394,552 365,972 336,429 336,429 Total Expenditures $ 1,197,175 $ 1,199,552 $ 1,195,972 $ 1,196,429 $ 1,196,429 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 4/1/2020 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 4/1/2020 and 10/1/2020. 2-117 CITY OF AVENTURA DEBT SERIES FUND SERIES 2010&2011 COMBINED 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 - 3.429/6, 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 2019/20 e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-119 CITY OF AVENTURA 2000 LOAN DEBT SERVICE FUND —240 CATEGORY SUMMARY FISCAL YEAR 2019/20 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 2016/17 2017/18 2018/19 2019/20 2019/20 310000/319999 Locally Levied Taxes $ $ $ 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 360000/369999 Fines& Forfeitures 360000/369999 Miscellaneous Revenues 26,412 26,086 380000/389999 Transfer/Debt Proceeds 606,384 606,476 620,820 724,000 724,000 399900/399999 Fund Balance 316,166 316,166 Total Available $ 631,796 $ 632,661 $ 620,820 1,039,166 1,039,166 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services $ $ $ 3000/3999 Contractual Services 4000/4999 Other Charges&Services 6000/6399 Commodities 6400/6999 Other Operating Expenses Total Operating Expenses 6000/6999 Capital Outlay 7000/7999 Debt Service 606,384 606,269 620,820 1,039,166 1,039,166 9000/9999 Transfers Total Expenditures $ 606,384 $ 606,269 $ 620,820 1,039,166 1,039,166 2-120 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2000 FUND 240 2019/20 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 Miscellaneous Revenues 3611000 Interest $ 26,412 $ 26,086 $ Subtotal 26,412 26,086 Transfer/Debt Proceeds 3811001 Transfer from General Fund 606,384 606,476 620,820 724,000 724,000 Subtotal 606,384 606,476 620,820 724,000 724,000 Fund Balance 3999000 Carryover 316,166 316,166 Subtotal 316,166 316,166 Total Revenues $ 631,796 $ 632,661 $ 620,820 1,039,166 1,039,166 EXPENDITURES 9001-690 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 DEBT SERVICE Non-Departmental-9001.690 7130 Principal $ 396,000 $ 416,000 $ 436,000 966,000 966,000 7230 Interest 111,384 91,269 86,820 74,166 74,166 Total Expenditures $ 606,384 $ 606,269 $ 620,820 1,039,166 1,039,166 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 10/1/2020 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 4/1/2020 and 10/1/2020. 2-121 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2000 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% 40,629.75 455,629.75 483,135.57 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 10/1/2019 - 6.13% 15,000.00 15,000.00 4/1/2020 - 6.13% 29,577.25 29,577.25 10/11/2020 965,000.00 6.13% 29,577.25 994,577.25 1,039,154.50 - $ 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 2019/20 e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-123 CITY OF AVENTURA 2012 (A) LOAN DEBT SERVICE FUND —250 CATEGORY SUMMARY FISCAL YEAR 2019/20 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 2016/17 2017/18 2018/19 2019/20 2019/20 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures - - 360000/369999 Miscellaneous Revenues 13 5 - - - 380000/389999 Transfer/Debt Proceeds 397,038 360,828 359,135 365,606 365,606 399900/399999 Fund Balance - - 7,540 - - Total Available $ 397,051 $ 360,833 $ 366,675 $ 365,606 $ 365,606 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 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 397,041 360,807 366,675 365,606 365,606 9000/9999 Transfers - - - - - Total Expenditures $ 397,041 $ 360,807 $ 366,675 $ 365,606 $ 365,606 2-124 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2012 (A) FUND 250 2019/20 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 Miscellaneous Revenues 3611000 Interest $ 13 $ 5 $ - $ - $ - Subtotal 13 5 - - - Transfer/Debt Proceeds 3811001 Transfer from General Fund 397,038 360,828 359,135 365,606 365,606 Subtota 397,038 360,828 359,135 365,606 365,606 Fund Balance 3999000 Carryover - - 7,540 - - Subtotal - - 7,540 - - Total Revenues $ 397,051 $ 360,833 $ 366,675 $ 365,606 $ 365,606 EXPENDITURES 9001-590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 DEBT SERVICE Non-Departmental-9001-590 7130 Principal $ 321,368 $ 283,560 $ 290,649 $ 297,738 $ 297,738 7230 Interest 75,673 77,247 76,026 67,868 67,868 Total Expenditures $ 397,041 $ 360,807 $ 366,675 $ 365,606 $ 365,606 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 8/1/2020 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 2/1/2020 and 8/1/2020. 2-125 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2012 (A) FUND 250 Bank Qualified Loan Refunding Bonds, Series 2012 (A) 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% 47,881.71 347,982.71 395,864.42 4,092,716.00 2/1/2015 - 44,610.60 44,610.60 8/1/2015 307,190.00 2.18% 44,610.60 351,800.60 396,411.20 3,785,526.00 2/1/2016 - 41,262.23 41,262.23 8/1/2016 314,279.00 2.18% 41,262.23 355,541.23 396,803.46 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 - 35,370.48 35,370.48 8/1/2018 283,560.00 2.65% 41,498.93 325,058.93 360,429.41 2,866,319.00 2/1/2019 - 37,763.09 37,763.09 8/1/2019 290,649.00 2.65% 37,763.09 328,412.09 366,175.18 2,575,670.00 2/1/2020 - 33,933.85 33,933.85 8/1/2020 297,738.00 2.65% 33,933.85 331,671.85 365,605.70 2,277,932.00 2/1/2021 - 30,011.22 30,011.22 8/1/2021 302,464.00 2.65% 30,011.22 332,475.22 362,486.44 1,975,468.00 2/1/2022 - 26,026.33 26,026.33 8/1/2022 311,916.00 2.65% 26,026.33 337,942.33 363,968.66 1,663,552.00 2/1/2023 - 21,916.91 21,916.91 8/1/2023 316,642.00 2.65% 21,916.91 338,558.91 360,475.82 1,346,910.00 2/1/2024 - 17,745.23 17,745.23 8/1/2024 326,094.00 2.65% 17,745.23 343,839.23 361,584.46 1,020,816.00 2/1/2025 - 13,449.01 13,449.01 8/1/2025 333,183.00 2.65% 13,449.01 346,632.01 360,081.02 687,633.00 2/1/2026 - 9,059.41 9,059.41 8/1/2026 340,272.00 2.65% 9,059.41 349,331.41 358,390.82 347,361.00 2/1/2027 - 4,576.40 4,576.40 8/1/2027 347,361.00 2.65% 4,576.40 351,937.40 356,513.80 - $ 4,671,651.00 $ 923,869.71 $ 5,595,520.71 $ 5,595,520.71 2-126 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-127 CITY OF AVENTURA 2012 (B) LOAN DEBT SERVICE FUND —290 CATEGORY SUMMARY FISCAL YEAR 2019/20 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 2016/17 2017/18 2018/19 2019/20 2019/20 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 1,111 2,058 - - - 380000/389999 Transfer/Debt Proceeds 444,000 444,000 410,019 408,794 408,794 399900/399999 Fund Balance - - - - - Total Available $ 445,111 $ 446,058 $ 410,019 $ 408,794 $ 408,794 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 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 443,079 402,745 410,019 408,794 408,794 9000/9999 Transfers - - - - - Total Expenditures $ 443,079 $ 402,745 $ 410,019 $ 408,794 $ 408,794 2-128 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2012(B)FUND 290 2019/20 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 Miscellaneous Revenues 3611000 Interest $ 1,111 $ 2,058 $ - $ - $ - Subtotal MEN1,111 2,058 - - - Transfer/Debt Proceeds 3811901 Transfer from Charter School Fund 444,000 444,000 410,019 408,794 408,794 Subtotal NEMEC 444,000 444,000 410,019 408,794 408,794 Fund Balance 3999000 Carryover - - - - - Subtotal - - - - - Total Revenues $ 445,111 $ 446,058 $ 410,019 $ 408,794 $ 408,794 EXPENDITURES 9001-590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 DEBT SERVICE Non-Departmental-9001-590 7130 Principal $ 358,632 $ 316,440 $ 324,351 $ 332,262 $ 332,262 7230 Interest 84,447 86,305 85,668 76,532 76,532 rTotal Expenditures $ 443,079 $ 402,745 $ 410,019 $ 408,794 $ 408,794 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 8/1/2020 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 2/1/2020 and 8/1/2020. 2-129 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2012 (B) FUND 290 Bank Qualified Loan Refunding Bonds, Series 2012 (B) 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% 53,433.79 388,332.79 441,766.58 4,567,284.00 2/1/2015 - 49,783.40 49,783.40 8/1/2015 342,810.00 2.18% 49,783.40 392,593.40 442,376.80 4,224,474.00 2/1/2016 - 46,046.77 46,046.77 8/1/2016 350,721.00 2.18% 46,046.77 396,767.77 442,814.54 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 - 39,885.87 39,885.87 8/1/2018 316,440.00 2.65% 46,796.66 363,236.66 403,122.53 3,198,681.00 2/1/2019 - 42,583.91 42,583.91 8/1/2019 324,351.00 2.65% 42,583.91 366,934.91 409,518.82 2,874,330.00 2/1/2020 - 38,265.84 38,265.84 8/1/2020 332,262.00 2.65% 38,265.84 370,527.84 408,793.68 2,542,068.00 2/1/2021 - 33,842.45 33,842.45 8/1/2021 337,536.00 2.65% 33,842.45 371,378.45 405,220.90 2,204,532.00 2/1/2022 - 29,348.85 29,348.85 8/1/2022 348,084.00 2.65% 29,348.85 377,432.85 406,781.70 1,856,448.00 2/1/2023 - 24,714.82 24,714.82 8/1/2023 353,358.00 2.65% 24,714.82 378,072.82 402,787.64 1,503,090.00 2/1/2024 - 20,010.57 20,010.57 8/1/2024 363,906.00 2.65% 20,010.57 383,916.57 403,927.14 1,139,184.00 2/1/2025 - 15,165.91 15,165.91 8/1/2025 371,817.00 2.65% 15,165.91 386,982.91 402,148.82 767,367.00 2/1/2026 - 10,215.92 10,215.92 8/1/2026 379,728.00 2.65% 10,215.92 389,943.92 400,159.84 387,639.00 2/1/2027 - 5,160.62 5,160.62 8/1/2027 387,639.00 2.65% 5,160.62 392,799.62 397,960.24 - $ 5,213,349.00 $ 1,036,449.13 $ 6,249,798.13 $ 6,249,798.13 2-130 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-131 CITY OF AVENTURA 2018 LOAN DEBT SERVICE FUND —291 CATEGORY SUMMARY FISCAL YEAR 2019/20 FUND DESCRIPTION This fund was established to account for debt service payment expenditures associated with the partial construction and equipping of the Don Soffer Aventura 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 2016/17 2017/18 2018/19 2019/20 2019/20 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 230,479 495,024 496,100 496,100 399900/399999 Fund Balance - - - - Tota lAvailable $ $ 230,479 $ 495,024 $ 496,100 $ 496,100 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 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 230,479 495,024 496,100 496,100 9000/9999 Transfers - - - - Total Expenditures $ - $ 230,479 $ 495,024 $ 496,100 $ 496,100 2-132 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2018 FUND 291 2019/20 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 Miscellaneous Revenues 3611000 Interest $ - $ - $ - $ - $ - Wtotal - - - - Transfer/Debt Proceeds 3811001 Transfer from General Fund 230,479 495,024 496,100 496,100 Subtotal 230,479 495,024 496,100 496,100 Fund Balance 3999000 Carryover - - - - Subtotal - - - - Total Revenues &16- $ $ 230,479 $ 495,024 $ 496,100 $ 496,100 EXPENDITURES 9001-590 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 DEBT SERVICE Non-Departmental-9001-590 7130 Principal $ - $ 110,000 $ 240,000 $ 250,000 $ 250,000 7230 Interest 120,479 255,024 246,100 246,100 Total Expenditures $ $ 230,479 $ 495,024 $ 496,100 $ 496,100 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 8/1/2020 on the bank qualified loan which partially financed the construction and equipping of the Don Soffer Aventura 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 2/1/2020 and 8/1/2020. 2-133 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2018 FUND 291 Bank Qualified Loan Capital Revenue Bonds, Series 2018 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 2019/20 sismE CAPITAL PROJECTS FUND 2-135 CITY OF AVENTURA CAPITAL PROJECTS FUND - 392 CATEGORY SUMMARY FISCAL YEAR 2019/20 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 2016117 2017118 2018119 2019120 2019120 310 00 01319999 Locally Levied Taxes $ $ $ $ $ 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures 360000/369999 Miscellaneous Revenues 145,498 476,907 380000/389999 Transfer/Debt Proceeds 399900/399999 Fund Balance 777,078 700,913 700,913 Total Available $ 145,498 $ 476,907 $ 777,078 $ 700,913 $ 700,913 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016117 2017118 2018119 2019120 2019120 1000/2999 Personal Services $ $ $ $ $ 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses Total Operating Expenses 600016999 CapitalOutlay 515,281 152,629 512,078 700,913 700,913 7000/7999 Debt Service 9000/9999 Transfers 232,000 265,000 Total Expenditures $ 515,281 $ 384,629 $ 777,078 $ 700,913 $ 700,913 2-136 CITY OF AVENTLIM CAPITAL PROJECTS FUND- 392 2019120 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016117 2017/18 2018119 2019120 2019120 Miscellaneous Revenues 3247025 Developer Contributions $ $ 325,000 $ $ 3611000 Interest 7,087 3632200 Police Impact Fees 48,328 137,338 3632700 Recreation Impact Fees 97,170 7,482 145,498 476,907 - Fund Balance 3999000 Carryover-Police 186,165 50,000 50,000 3999000 Carryover-Comm.Svcs. 265,913 913 913 3999000 Carryover-Pub.Works/Trans. 325,000 650,000 650,000 Subtotal 777,078 700,913 700,913 Total Revenues $ 145,498 $ 476,907 $ 777,078 $ 700,913 $ 700,913 EXPENDITURES 2001/5001 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018119 2019/20 2019120 CAPITAL OUTLAY Police-2001-521 6411 Equipment<$5,000 $ $ $ 134,700 $ 50,000 50,000 6999 Capital Reserve 51,465 Subtotal 186,165 50,000 50,000 Community Services-5001-572 6324 Veterans Park Improvements 152,629 $ 6325 NE 188th Street Park Improvemei 515,281 6999 Capital Reserve 913 913 913 Subtotal 515,281 152,629 913 913 913 Public Works/Transportation-5401-541 6999 Capital Reserve 325,000 650,000 650,000 Subtotal 325,000 650,000 650,000 Non Departmental/Transfers(9001-581) 3930 Transfer to H.S.Const.Fund 232,000 265,000 Subtotal 232,000 265,000 - - Total Expenditures' $ 515,281 $ 384,629 $ 777,078 $ 700,913 $ 700,913 2-137 REVENUE PROJECTION RATIONALE 3247025 Developer Contributions — Represents contributions collected from the Aventura Mall as a result of its most recent expansion project that will be utilized to design a traffic flow improvement project to address congestion on Country Club Drive from motorists going east on the William Lehman Causeway. 3632200 Police Impact Fees — Represents fees collected from new development to pay for additional police and capital equipment costs caused by the development's impact on City services and to the community. 3632700 Recreation Impact Fees— Represents fees collected from new development to pay for park improvements caused by the development's impact on City services and to the community. 3999000 Carryover- Police — Represents remaining funds set aside from previously collected Police Impact Fees. 3999000 Carryover - Community Services — Represents remaining funds set aside from the sale of land on Biscayne Boulevard that was previously owned by the City. 3999000 Carryover - Public Works/Transportation — Represents remaining funds set aside to design a traffic flow improvement project to address congestion on Country Club Drive from motorists going east on the William Lehman Causeway. 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 $ 15,600 Road Mini Patrol Shields 3,000 Tasers 8,000 SWAT Vests 4,000 Vehicle Mounted Radar Unit 7,800 Replace Motor Helmets 1,900 Replace Motor Helmet Communication Systems 1,700 Replace Communications Chairs 8,000 2-138 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 sismE AVENTURA CHARTER HIGH SCHOOL CONSTRUCTION FUND 2-139 CITY OF AVENTURA AVENTURA CHARTER SCHOOL CONSTRUCTION FUND - 393 CATEGORY SUMMARY FISCAL YEAR 2019/20 FUND DESCRIPTION This fund was established to account for the funding sources and uses related to the construction and equipping of the Don Soffer Aventura High School. REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 310000/319999 Locally Levied Taxes $ $ $ $ $ 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures 360000/369999 Miscellaneous Revenues 13,689,166 1,192,166 380000/389999 Transfer/Debt Proceeds 399900/399999 Fund Balance Total Available $ $ 13,689,166 $ 1,192,166 $ $ EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 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 2,361,765 1,192,166 7000/7999 Debt Service 9000/9999 Transfers Total Expenditures $ $ 2,361,765 $ 1,192,166 $ $ 2-140 CITY OF AVENTUM AVENTURA CHARTER SCHOOL CONSTRUCTION FUND- 393 2019/20 REVENUE PROJ ECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 Miscellaneous Revenues 3842000 Bond Proceeds $ - $ 7,100,000 $ $ $ 3811001 Transfer from General Fund Reserves 3611000 Interest 82,166 82,166 3661501 Advance from General Fund Naming Rights Donation 3661501 Miscellaneous Contributions 75,000 845,000 3811001 Transfer from General Fund Intersection Safety Camera Program 6,200,000 3814000 Transfer from Capital Projects Fund Park Impact Fees 232,000 265,000 Subtotal 13,689,166 1,192,166 Fund Balance Carryover Subtotal Total Revenues $ $ 13,689,166 $ 1,192,166 $ $ EXPENDITURES 6010/9001 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 CAPITAL OUTLAY CONTRACTUAL SERVICES Charter School/Capital Outlay-6010-561 6208 Facility/Building Construction $ 2,306,265 1,192,166 $ $ Subtotal 2,306,265 1,192,166 COSTS OF ISSUANCE Non-Departmental-9001-590 3125 Prof.Services-Costs of Issuance $ $ 55,500 $ $ $ 55,500 $ $ 2,361,765 $ 1,192,166 $ $ 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 the Don Soffer Aventura High School and paying the related cost of issuance of the bonds ($7,100,000). 3811001 Transfer from General Fund — The original amount transferred from the General Fund in FY 2017/18 for the partial construction and equipping of the Don Soffer Aventura High School. 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 in FY 2017/18 and $265,000 in FY 2018/19) 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., $55,000 in FY 2017/18 for professional fees for bond counsel, financial advisor and other bank fees). CAPITAL PROJECT DESCRIPTIONS 6208 Facility/Building Construction — This project consists of all costs associated with the construction and equipping of the Don Soffer Aventura High School as follows: LIFE TO DATE OBJECT APPROVED BUDGET APPROVED CODE BUDGET AMENDMENT BUDGET NO. CATEGORY RECAP 2017/18 2018/19 2018/19 CAPITAL OUTLAY CONTRACTUAL SERVICES Charter School/Capital Outlay-6010-561 6208 Facility/Building Construction $ 11,130,310 $ 1,192,166 $ 12,322,476 6208 Direct Purchase by City 2,647,675 - 2,647,675 6208 Architect 775,000 775,000 6208 Builders Risk Insurance 61,000 61,000 6208 FF&E 370,099 370,099 6208 Technology 278,000 278,000 6208 Threshold Inspection/Testing 85,159 85,159 6208 Traffic Engineer 35,000 35,000 6208 Contingency 94,257 - 94,257 Subtotal 15,476,500 1,192,166 16,668,666 COSTS OF ISSUANCE Non-Departmental-9001-590 3125 Prof.Services-Costs of Issuance $ 55,500 $ - $ 55,500 55,500 - 55,500 $ 15,532,000 $ 1,192,166 $ 16,724,166 2-142 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 :•moi k STORMWATER UTILITY FUND 2-143 CITY OF AVENTURA STORMWATER UTILITY FUND - 410 CATEGORY SUMMARY FISCAL YEAR 2019/20 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 2016/17 2017/18 2018/19 2019/20 2019/20 310000/319999 Locally Levied Taxes $ $ $ $ $ 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 100,000 340000/349999 Charges for Services 1,283,915 1,253,514 1,284,000 1,300,000 1,300,000 350000/359999 Fines&Forfeitures 360000/369999 Miscellaneous Revenues 9,310 6,450 8,000 8,000 8,000 380000/389999 Transfer from Funds 399900/399999 Fund Balance 32,508 Total Available $ 1,293,225 $ 1,359,964 $ 1,324,508 $ 1,308,000 $ 1,308,000 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services $ $ $ $ $ 3000/3999 Contractual Services 679,763 611,197 640,000 640,000 640,000 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses 286,505 355,146 5,750 5,750 5,750 dotal Operating Expenses 966,268 966,343 645,750 645,750 645,750 6000/6999 Capital Outlay 24,448 513,131 678,758 662,250 662,250 9000/9999 Transfers Total Expenditures $ 990,716 $ 1,479,474 $ 1,324,508 $ 1,308,000 $ 1,308,000 2-144 CITY OF AVENTURA STORMWATER UTILITY FUND 410 2019/20 REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 Intergovernmental Revenues 3343606 FDEP Grant $ $ 100,000 $ - $ - - Subtotal 100,000 - - Charges for Services 3439110 Stormwater Utility Fees 1,283,915 1,253,514 1,284,000 1,300,000 1,300,000 1,283,915 1,253,514 1,284,000 1,300,000 1,300,000 Miscellaneous Revenues 3611000 Interest 9,310 6,450 8,000 8,000 8,000 Wr Subtotal 9,310 6,450 8,000 8,000 8,000 Fund Balance 3999000 Carryover - - 32,508 - - Subtotal - - 32,508 - - Total Revenues $ 1,293,225 $ 1,359,964 $ 1,324,508 $ 1,308,000 $ 1,308,000 CITY OF AVENTURA STORMWATER UTILITY FUND 410 2018/19 EXPENDITURES 5401 OBJECT APPROVED CITYMANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 Operating CONTRACTUAL SERVICES Public Works/Transportation-5401-538 3110 Prof.Services-Engineering $ 102,702 $ 118,963 $ 90,000 $ 100,000 $ 100,000 3450 Lands Maint.-Streets 296,910 337,106 350,000 370,000 370,000 3460 Street Maint./Drainage 280,151 155,128 200,000 170,000 170,000 Subtotal 679,763 611,197 640,000 640,000 640,000 OTHER OPERATING EXPENSES Public Works/Transportation-5401-538 5410 Subscriptions&Memberships - - 1,250 1,250 1,250 5420 Conferences&Seminars 1,415 3,000 3,000 3,000 5450 Training - - 1,500 1,500 1,500 5915 Depreciation 286,505 353,731 - - - Subtotam 286,505 355,146 5,750 5,750 5,750 CAPITAL OUTLAY Public Works/Transportation-5401-538 6306 Drainage Improvements 24,448 211,509 275,000 250,000 250,000 6309 Seawall Improvements - 301,622 32,508 - - 6999 Capital Reserve - - 371,250 412,250 412,250 Subtotal 24,448 513,131 678,758 662,250 662,250 Total Expenditures $ 990,716 $ 1,479,474 $ 1,324,508 $ 1,308,000 $ 1,308,000 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 current Stormwater Utility Fee is $3.50/ERU but will continue to be monitored to see if any adjustments may be necessary in order to sustain the fund's projected future operating and capital expenditures. The budgeted revenue amount is based on 32,250 ERUs at 96%. Stormwater Utility Fees $1,500,000 $1,250,000 $1,000,000 $750,000 , $500,000 $250,000 ti°ti�\y� � � titi�\yk ti°yb\y� ti°yh\y� titi�\ytiti^\y ° ° QtiQy�\y� 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. Country Club Drive Curb Installation at Various Locations $ 250,000 2-146 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 :•moi k POLICE OFFDUTY SERVICES FUND 2-147 CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND —620 CATEGORY SUMMARY FISCAL YEAR 2019/20 FUND DESCRIPTION This Fund was established to account for revenues and expenditures associated with services provided by off duty Police Officers in private customer details to the various businesses and condominium associations. REVENUE PROJECTIONS OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues - - - - - 340000/349999 Charges for Services 504,092 509,111 450,000 475,000 475,000 350000/359999 Fines&Forfeitures - - - - - 360000/369999 Miscellaneous Revenues 380000/389999 Transfer from Funds 399900/399999 Fund Balance - - - - - Total Available $ 504,092 $ 509,111 $ 450,000 $ 475,000 $ 475,000 EXPENDITURES OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 1000/2999 Personal Services $ 431,000 $ 423,363 $ 450,000 $ 475,000 $ 475,000 3000/3999 Contractual Services - - - - - 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses - - - - - otal Operating Expenses 431,000 423,363 450,000 475,000 475,000 6000/6999 Capital Outlay - - - - - Total Expenditures $ 431,000 $ 423,363 $ 450,000 $ 475,000 $ 475,000 2-148 CITY OF "ENTURA SERVICE7WND 620 2019/20 REVENUE P ROJ ECTI O N S OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 Charges for Services 3421100 Police Detail Billing $ 504,092 $ 509,111 $ 450,000 $ 475,000 $ 475,000 Total Revenues $ 504,092 $ 509,111 $ 450,000 $ 475,000 $ 475,000 EXPENDITURES 2001-521 OBJECT APPROVED CITY MANAGER COMMISSION CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL NO. CATEGORY RECAP 2016/17 2017/18 2018/19 2019/20 2019/20 PERSONAL SERVICES Public Safety-2001-521 1420 Extra Duty Detail $ 431,000 $ 423,363 $ 450,000 $ 475,000 $ 475,000 Total Expenditures $ 431,000 $ 423,363 $ 450,000 $ 475,000 $ 475,000 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 2019/20 THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-150 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 SUMMARY OF CAPITAL IMPROVEMENT PROGRAM 3-1 CITY OF AVENTURA CAPITAL IMPROVEMENT PROGRAM 2019/20— 2023/24 FIVE-YEAR HIGHLIGHTS Beautification and Park Facility Improvement Projects (BP) ✓ Founders Park and Waterways Park Improvements totaling $1,457,500 and $358,450, respectively to maintain and enhance these facilities. Transportation Improvement Projects (TI) ✓ Road Resurfacing projects totaling $2,818,000 to resurface asphalt and enhance safety on NE 190th Street, NE 187th Street, Yacht Club Way, Aventura Boulevard, NE 34th Avenue, NE 28th Avenue, NE 188th Street, NE 183rd Street, NE 31 st Street and Country Club Drive. ✓ Street Lighting Improvement Projects totaling $210,000 to retrofit Median Up-Lighting with LED fixtures. ✓ Transportation System Improvements totaling $795,000 to provide new Crosswalk Solar Lighting along Country Club Drive, $250,000 for school crossing flashers related to the opening of the Don Soffer Aventura High School and $90,000 to add a new Solar Lit Crosswalk on Country Club Drive. Drainage Improvement Projects (DI) ✓ Stormwater Drainage Improvements totaling $2,800,000 to address the long-term impacts of the rising sea levels including the following: • Country Club Drive Curb Installation at various locations. • Infrastructure Replacement at Yacht Club Drive, Aventura Blvd., NE 34th Ave., NE 28th Ave., NE 31St Ave. and Country Club Drive. Public Building and Facility Improvement Projects (PBF) ✓ Government Center Improvements totaling $371,500 primarily for roofing repairs ($215,000) and to replace the carpet in the Commission Chambers ($55,000) 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 Don Soffer 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 2019/20 —2023/24. 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 2019/20 —2023/24 CIP includes 39 projects in six (6) functional categories with a total value of $18,519,505. The following represents the percentage of total funding that each functional category has been allocated: 1. Beautification and Park Facility Improvement Projects (11%) 2. Transportation System Improvement Projects (21%) 3. Drainage System Improvement Projects (15%) 4. Public Building and Facility Improvement Projects (8%) 5. Information Technology Improvement Projects (24%) 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 2019/20-2023/24 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROGRAM 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Beautification&Park Facility Improvement Projects $ 221,300 $ 593,400 $ 360,650 $ 657,450 $ 296,000 $ 2,128,800 Transportation System Improvement Projects 911,000 648,500 669,500 759,500 860,000 3,848,500 Drainage System Improvement Projects 250,000 1,000,000 600,000 100,000 850,000 2,800,000 Public Building&Facility Improvement Projects 403,000 380,000 179,000 310,000 178,000 1,450,000 Information Technology Improvement Projects 667,875 1,002,375 955,375 970,625 864,375 4,460,625 Capital Equipment Purchase&Replacement Project 545,100 1,098,680 844,300 691,600 651,900 3,831,580 Totals $ 2,998,275 $ 4,722,955 $ 3,608,825 $ 3,489,175 $ 3,700,275 $ 18,519,505 Capital Improvement Program 2019/20 -2023/24 Summary of Major Programs by Function 21% —- X1951 159h ■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 2019/20-2023/24 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED FUNDINGSOURCE 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL General Fund-001 $ 1,346,275 $ 2,293,455 $ 1,492,325 $ 1,880,175 $ 1,476,775 $ 8,489,005 Transportation and Street Maintenance Fund-120 911,000 648,500 669,500 759,500 860,000 3,848,500 Charter School Fund-190 441,000 406,000 509,500 599,500 463,500 2,419,500 Charter High School Fund-191 - 375,000 337,500 150,000 50,000 912,500 Capital Projects Fund-392 50,000 - - - - 50,000 StormwaterUtilityFund-410 250,000 1,000,000 600,000 100,000 850,000 2,800,000 Totals $ 2,998,275 $ 4,722,955 $ 3,608,825 $ 3,489,175 $ 3,700,275 $ 18,519,505 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 2019/20 -2023/24 Summary of Proposed Appropriations by Funding Source ■General Fund ■Transport&Street Maint.Fund 0 Charter S chocl Fund ■Charter HS Fund ■Capital Projects 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 2019/20 -2023/24 SUMMARY OF PROJECTS BY LOCATION AND YEAR Beautification and Park Facility Transportation Improvement Improvement Location Projects Projects Beautification and Park Facility Improvement Projects Founders Park Improvements 2019/20 to 2023/24 N/A Waterways Park Improvements 2019/20 to 2023/24 N/A Waterways Dog Park Improvements 2019/20 to 2023/24 N/A Veterans Park Improvements 2019/20 to 2023/24 N/A Peace Park Improvements 2019/20 to 2020/21 N/A Citywide Beautification Improvements 2019/20 to 2023/24 N/A Road Resurfacing Program NE 190th Street N/A 2019/20 NE 187th Street N/A 2020/21 Yacht Club Way(213th Street) N/A 2020/21 Aventura Boulevard N/A 2021/22 NE 34th Avenue N/A 2021/22 NE 28th Avenue N/A 2021/22 NE 188th Street N/A 2022/23 NE 183rd Street N/A 2022/23 NE 31St Street N/A 2022/23 Country Club Drive N/A 2023/24 Street Lighting Improvements Retrofit Median Up-Lighting with LED fixtures N/A 2019/20 Transportation System Improvements Crosswalk Solar Lighting N/A 2019/20 2021/22-2023/24 School Crossing Flashers N/A 2019/20 Add New Solar Lit Crosswalk N/A 2020/21 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$18,519,505. 2. Adjusts ad valorem 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 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 Total Proj.Avail. Resources $ 38,762,132 $ 39,861,858 $ 42,184,863 $ 42,814,753 $ 43,820,496 $ 44,852,792 Proj. Operating Exp. 34,446,970 35,657,119 36,216,507 37,232,264 38,527,288 39,869,844 Proj. Debt Svice./Trans. (Exclude HS) 2,262,145 2,501,035 2,265,214 2,265,655 2,264,522 2,266,306 Subtotal 36,709,115 38,158,154 38,481,721 39,497,919 40,791,810 42,136,150 Balance after Operating Exp. & DebtSvice./Trans. $ 2,053,017 $ 1,703,704 $ 3,703,142 $ 3,316,834 $ 3,028,686 $ 2,716,642 Less CIP Appropriations for: Beautification/Park Facility 208,350 221,300 593,400 360,650 657,450 296,000 Public Bldg&Facility 92,500 273,000 320,000 88,000 59,000 98,000 Information Technology 448,625 356,875 506,375 386,875 472,125 430,875 Capital Equipment Purch/Replace 871,750 495,100 873,680 656,800 691,600 651,900 1,621,225 1,346,275 2,293,455 1,492,325 1,880,175 1,476,775 Charter HS Operating Cost Subsidy 370,875 176,492 500,000 350,000 - - Amount added to CIP Reserve $ 60,917 $ 180,937 $ 909,687 $ 1,474,509 $ 1,148,511 $ 1,239,867 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 Don Soffer Aventura 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 Don Soffer Aventura 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 are 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 Q0 0 0 0 0 0 0 O M O O O M O LQ c M m O � Do O 1- ao M I- o o m V M N ER EH D1 O O O O O O W N O O O O O O F (y O O O O O O W O O 0 M V —O m r O O O O O O O W N N N O O LO O O O LO O O LO V LO 0 O [l- O IL z ' 1-- 00 (3) 1-- Lo O CD 0 LO LO (O CO CO r- N v> (n Z v co :) LL N WQOOOO N M O O ( ' M V F- W O 0 N -MO aj N b LU N M (o ' fA 64 OR O W a J O 0 0 0 0 0 0 va (nF- 0. 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LU LU c E a � C Q ~ U v wa U CO LU a d U Q ami m d p Q C: CLa 0 W D m E t d E } U p a) - E E E o = o o > ~ a, c > a m m U (D T- > o U O o CL c n E g E w NM V LO i d LL LL LL LL LL Q � 'Q w 0 o U a- a- a- a- a- U n m CL U' o m � ' I v =o E U o o .=) o o > ~ CL a m U (7 = dLL LLL LLL LLL LLL _ m m m m m 0 a a a a a TABLE IT-1 PROPOSED INFORMATION TECHNOLOGY IMPROVEMENT PROJECTS SCHEDULED FOR 2019/20-2023/24 SUMMARY BY YEAR PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED CIP# PROJECT CATEGORY hLEPT.# 2019/20 2020/21 2021/22 2022/23 & 2023/24 TI Police Computers Systems<$5000 PD $ 104,375 $ 281,875 $ 133,875 $ 158,875 $ 170,875 $ 849,875 IT2 Central Computer System>$5000 IT 155,000 140,000 145,000 230,000 140,000 810,000 IT3 Radios PD 30,000 42,000 70,000 30,000 80,000 252,000 T4 ComputerEquipment>$5000 ACES 90,000 104,000 129,000 115,000 100,000 538,000 IT5 ComputerEquipment<$5000 ACES 221,000 242,000 289,500 233,500 283,500 1,269,500 IT6 ComputerEquipment<$5000 DSAHS - 150,000 150,000 150,000 50,000 500,000 IT7 ComputerEquipment<$5000 IT 6,000 6,000 6,000 6,000 6,000 30,000 IT8 ComputerEquipment<$5000 F 5,000 2,000 3,000 3,000 3,000 16,000 IT9 ComputerEquipment<$5000 CM 2,000 1,000 1,000 2,000 3,000 9,000 IT10 ComputerEquipment<$5000 PW/T 6,000 3,000 2,000 6,000 5,000 22,000 IT11 ComputerEquipment<$5000 CS 8,000 8,000 12,500 13,000 5,500 47,000 IT12 ComputerEquipment<$5000 CD 36,500 6,500 6,500 15,250 12,500 77,250 IT13 ComputerEquipment<$5000 AACC 2,000 15,000 5,000 5,000 4,000 31,000 IT14 ComputerEquipment<$5000 CC 2,000 1,000 2.000 3,000 1.000 9,000 $ 1,002,375 $ 955,375 $ 970,625 $ 864,375 $ 4,460,625 TABLE IT-2 PROPOSED INFORMATION TECHNOLOGY IMPROVEMENT PROJECTS SCHEDULED FOR 2019/20-2023/24 FUNDING PLAN BY PROJECT CATEGORY AND SOURCE CHARTER SCHOOL DSAHS CIP# PROJECT CATEGORY DEPT.# RUND-190 FUND-191 ITI Police Computers Systems<$5000 PD $ 849,875 $ 849,875 $ - $ IT2 Central Computer System>$5000 IT 810,000 810,000 IT3 Radios PD 252,000 252,000 - IT4 Computer Equipment>$5000 ACES 538,000 - 538,000 IT5 ComputerEquipment<$5000 ACES 1,269,500 1,269,500 - IT6 Computer Equipment<$5000 DSAHS 500,000 - - 500,000 IT7 ComputerEquipment<$5000 IT 30,000 30,000 - IT8 Computer Equipment<$5000 F 16,000 16,000 IT9 ComputerEquipment<$5000 CM 9,000 9,000 IT10 Com pute r Eq uipm ent<$5000 PWT 22,000 22,000 IT11 Com pute r Eq uipm ent<$5000 CS 47,000 47,000 IT12 Com pute r Eq uipm ent<$5000 CD 77,250 77,250 IT13 Com pute r Eq uipm ent<$5000 AACC 31,000 31,000 IT14 Com pute r Eq uipm ent<$5000 CC 9,000 9,000 - - $ 4,460,625 $ 2,153,125 $ 1,807,500 $ 500,000 3-15 J O O O O O O O O O O Q O O w O O O O O O w F O O In N o0 O N N O L O or- N r` (O W w O F O 00 N V o0 N M M d) N N V 00 J Q HO Cl U M O O (R v> d lL ' O O UO Z LO ua w N 0 0 0 0 0 0 0 0 d F M O O d) N O N O a WN N 00 (O O o0 N O (O I- N N Cl) N w O N CO (O � VT E9 a ER EA a r LQ L (n N N 0 M O O O ' O O O O O O 0 0 W N O O O O O O O O O Z F O O V O O r- N O (O WN o0 (O N VV M O O M d) N M w O N V (O a U U) w (0 LU w 0 0 0 O O O O O o p a 9 o o LO 0 o N 0 o 0 Q NO O O O O O O O O LU O I� (fl 00 00 O CA IL W N O O O O O O O O O z V Z O 00 1- V 00 N (`') W F O O 01 0N O N In Cl) M M F W N N 01 lO I2 r CO (O M W ��1J5 � N Z 'LU N M CO o0 NCO r` 00 2 W O LU Q Q a J � Z J � d N CL N 6% v> W M Q w M W N >- O O O O O O O O O O O O 00 O O O O O O w ZN w N 0 0 000 0 0 0 O 0 000 z N O O O N N 00 O N Lr O (CS Q O W N ON 0 V 0 0 0 O OL (qN 00 Q ' O N N (fl 00 00 O Q O Cl) O (O N N N N O � W N W N N M M 00 _ W N_ } O N V N N O CV V' M W Q d' W Q Q U 2 N m a U = N (C) J J W W U i 00 7 0 Q » v, m :) O ' (Y)a Q a w 0 Z w D W N O O O O O O O LU LU D � c�i °' o Oo o 00 ( W w � a U) LU N M 00 N N N L w m d = U) ~ U) U W fn � = Q 0 d d d Q U d 0 0 0 a U Q w a cn FJ O 0 0 0 0 0 0 0 0 U d Z ami ami ami ami ami ami ami ami U) a a a a Q U U U U U w aEi aEi aEi aEi aEi aEi aEi aEi O w cn o D U U U U U U U U IL o o w �, as as as as as as as as d 0 0 0 0 0 0 0 0 d Of N N N N N N N N -son v n n n v n n O Q c c c c c c c n a� as as as as as as as as E E E E E E E EN N N N N N N N v v v v v v v v N t t t t t t t t m m m m m m m W N E c L d d d d d d d d a a a a a a a a U 4,t- CL ~ d a) a) a) a) a) a) a) a) m W a) E E E E E E E E m m m m m m m m p w 2 2 2 2 2 2 m ami a a a a a a a a V� Lo 0 0 0 0 0 0 0 0 � a a a a a a a a a w N E E E E E E E E I N M V Lo (o r 00 0)0 U °- °- °- °- °- °- °- °- d w w w w w w w w w a > w w w w w w w w U U U U U U U U U U N M V LO (O r` CO 0) a w w w w w w w w w CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 3-17 CITY OF AVENTURA CAPITAL OUTLAY 2019/20-2023/24 IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET SCHEDULE ESTIMATED OBJECT COMMISSION USEFULE ANNUAL OPERATING BUDGET IMPACT CODE APPROVAL PROJECT LIFE NO. CATEGORY RECAP 2019/20 DESCRIPTION (YEARS) 2019/20 2020/21 2021/22 2022/23 2023/24 001-80XX City Manager-8005-512 6402 Computer Equipment<$5,000 $ 2,000 (1) 4 $ $ $ $ $ City Clerk-8008-519 6402 Computer Equipment<$5,000 2,000 (1) 4 Finance-8010-513 6402 Computer Equipment<$5,000 5,000 (1) 4 Information Technology.-8012-513 6401 Computer Equipment>$5,000 155,000 (1) 4 6402 Computer Equipment<$5,000 6,000 (1) 4 Police-8020-521 6402 Computer Equipment<$5,000 104,375 (1) 4 6407 Radio Purchase&Replace. 30,000 (1) 5 6410 Equipment>$5,000 81,800 (1) 5 6414 Police Dept Office Improvements 165,000 (1) 5 6450 Vehicles 311,000 (1) 5 Community Development-8040-524 6402 Computer Equipment<$5,000 36,500 (1) 4 Community Services-8050-539/572 6402 Computer Equipment<$5,000 8,000 (1) 4 6410 Equipment>$5,000 28,100 (1) 5 6411 Equipment<$5,000 17,700 (1) 5 6205 Community Center Improvements 94,500 (1) 10 6310 Aventura Founders Park 103,000 (1) 10 6322 Waterways Park Improvements 46,000 (1) 10 6323 Waterways Dog Park Improvements 21,500 (1) 10 6326 Veterans Park Improvements 16,000 (1) 10 6327 Peace Park Improvements 25,000 (1) 10 Public Works/Transportation-8054-539/541 6421 Government Center Improvements 13,500 (1) 10 6301 Beautification Projects 9,800 (1) 5 6402 Computer Equipment<$5,000 6,000 (1) 4 Arts&Cultural Center-8070-575 6402 Computer Equipment<$5,000 2,000 (1) 4 6410 Equipment>$5,000 56,500 (1) 5 Non-Departmental-8090-590 6999 Capital Reserve 14,772,304 WA WA N/A WA N/A WA N/A Total Capital $ 16,118,579 $ $ - $ $ - $ - (1)-No significant impact on operating budget anticipated. 3-18 CITY OF AVENTURA CAPITAL OUTLAY 2019/20-2023/24 IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET SCHEDULE(CONTINUED) ESTIMATED OBJECT COMMISSION USEFULE ANNUAL OPERATING BUDGET IMPACT CODE APPROVAL PROJECT LIFE NO. CATEGORYRECAP 2019/20 DESCRIPTION (YEARS) 2019/20 2020/21 2021/22 2022/23 2023/24 TRANSPORTATION AND STREET MAINTENANCE FUND-120 Public Works/Transportation-5401-541 6305 Road Resurfacing $ 326,000 (1) 10 $ $ $ $ $ 6307 Street Lighting Improv. 210,000 (1) 10 6341 Transportation System Improv. 375,000 (1) 10 6999 Capital Reserve 1,195,000 N/A N/A N/A N/A N/A N/A N/A WTotal Capital $ 2,106,000 $ $ $ $ $ CAPITAL PROJECTS FUND-392 Police-2001-521 6411 Equipment>$5,000 $ 50,000 (1) 5 $ $ $ $ $ Community Services-5001-572 6999 Capital Reserve 913 N/A N/A N/A N/A N/A N/A N/A Public Works/Transportation-5401-541 6999 Capital Reserve 650,000 N/A N/A N/A N/A N/A N/A N/A Total Capital $ 700,913 $ $ $ $ $ STORMWATER UTILITY FUND-410 Public Works/Transportation-5401-538 6306 Drainage Improvements $ 250,000 (1) 10 $ $ $ $ $ 6999 Capital Reserve 412,250 N/A N/A N/A N/A N/A N/A N/A Total Capital $ 662,250 $ - $ - $ - $ $ (1)No significant impact on operating budget anticipated. 3-19 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 3-20 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 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 Don Soffer Aventura 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 2019/20 e THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK A-8 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 APPENDIX B AUTHORIZED INVESTMENTS SUMMARY TABLE B-1 E (n (n (n 4 4 (n (n (n (n � \ M 2 § § § § _ p = _ _ _ _ _ cu - » » » / / % / / / s w r w c � r r r r Cl) / \ \ . \ 0 @ < In , , , , _ 0} \ j \ \// / / / / / D C14 LO 64 C14 C14 n _ 2 J \ ) a) \ fCD 0 LL / u \ / / / - § 2 0 0 C:) - e 2 - 16 / _ CN Id cu cu 0 .0- E .0- 0 -9 m \ : 2 q § / 7 cu LL- j � \ ■ ' CL 0 2 2 g r £ \ 2 \ \ \ k ® � o § 2 \ \ \ \{ \ 6 § 0 r < 0 2 2 M 0 ■ 3 _ § C14 / § 7 G \ �� g f § a ) 2 { k2 e » » c ± \ cu> cn cu k C14 (n \ - CO \ \ \ m k / $ $ b ® E \ \ _\ \ _\ \ ) ] \ § \ ; 2 ) § \ 0 § cu % -0 2 g g g k ® ) ƒ § { / 2 ® - \ / = m co c k 0 m j \ \ _ s m - § / \ g = § / cu ] \ / ° / j Cu & LL = g \ , § O _ _ f § § § � _ \ § ( e k e � E f = _ # ) ® ° m 0 -Fu 0 = ° � ) { { - \ \ \ � 0 : § 2 § [ ] # 2 \ j & _ \ \ CL ' ) { § /) ® k [ ) \ $ \ g \ k k \ | # A $ / ) k / \ to £ £ £ o £ f = E k k \ k E k e CL§ § 0 ® \ < ) k \ 76 m m m E E E x \ \ \ { ( \% m / / k / _ © ¥ ¥ ¥ $ % / $ k § § \ 2 m6 { - \ \ \ § % m - § q £ � m � ( 2 g § t ] -m J \ / ( 7 0 0 0 % 0 2 [ 3 2 2 = _ ( \' \ ) § 2 ) ) § \ \ \ \ k / k i § / ) \ / � � k ' - 2 2 2 k § f & t k $ 7 I m � d -0 \ k \ § Z § k » 2 2 2 m E 0 m § 2 \ q \ \ \ \ \ / j / j 2 ) k ) _ _ _ = 2 ± E 2 2 Q Q e f 2 0 ± R 2F CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/20 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