09-16-2020 Second Budget Hearing AgendaCity Commission
Enid Weisman, Mayor
Howard Weinberg, Vice Mayor
Denise Landman, Commissioner
Dr. Linda Marrs, Commissioner
Gladys Mezrahi, Commissioner
Marc Narotsky, Commissioner
Robert Shelley, Commissioner
C✓ � ad 5'ec;
City Manager
Ronald J. Wasson
City Clerk
Elllisa L. Horvath, MMC
City Attorney
Weiss Scrota Hellman
Cole & Bierman
CITY COMMISSION
SECOND BUDGET HEARING AGENDA
SEPTEMBER 16, 2020
6:00 p.m.
Via Virtual Communications Media Technology
This meeting shall be held via virtual communications media technology enabled by the
Governor's Executive Order 2020-69, extended through Executive Orders 20-112, 20-123, 20-
139, 20-150, 20-179, and 20-193. Because of COVID-19, and the need to ensure the public
health, safety and welfare, this meeting will be conducted remotely via Zoom.
Due to the on -going state of emergency and the recommendations from all public health
authorities, the City of Aventura recommends that all persons view and participate in the meeting
through electronic means. Members of the public wishing to access the meeting, please do so as
follows:
Join the Zoom Meeting from your computer, tablet, or smartphone at:
Zoom.us/join
Meeting ID: 853 8650 8129
You can also dial in using your phone to the any of the following numbers:
+1 312 626 6799 US (Chicago)
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Meeting ID: 853 8650 8129
Members of the public will be able to provide comments via audio when directed by the Mayor to
do so. Please tap the screen on your cellphone or tablet, or move your mouse on your computer,
to view an option to raise your hand. Tap or click on the "raise hand" icon displayed to raise your
hand to speak. Callers must press *9 to raise your hand to speak. The City Clerk will notify the
Mayor there are public comments and will notify you when it is your turn to speak by turning your
microphone on. Speakers will be provided three minutes to provide comments.
Comments can also be provided via email to the City Clerk at cityclerk@cityofaventura.com by
September 15, 2020 at 6:00 p.m. Comments received will be provided to the City Commission.
Please list the item you are providing a comment for in your email.
City ConHnission
]Enid Weisman, Mayor
Howard Weinberg, Vice Mayor
Denise Landman, Commissioner
Dr. Linda Marlys, Commissioner
Gladys Mezrahi, Commissioner
Marc Narotsky, Commissioner
Robert Shelley, Commissioner
City Manager
Ronald J. Wasson
City Clerk
]Ellllisa L. Horvath, MMC
City Attorney
Weiss Scrota Heltman
Cole & Bierman
CITY COMMISSION
SECOND BUDGET HEARING AGENDA
SEPTEMBER 16, 2020
6:00 p.m.
Via Virtual Communications Media Technology
CALL TO ORDER\ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. PUBLIC HEARINGS: ORDINANCES: SECOND READING - 2020/2021 BUDGET
A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING AND
ADOPTING THE CITY OF AVENTURA AD VALOREM TAX OPERATING
MILLAGE LEVY RATE AT 1.7261 MILLS PER THOUSAND DOLLARS OF
TAXABLE ASSESSED PROPERTY VALUE, WHICH AS A PERCENT (%) CHANGE
OF ROLLED -BACK RATE OF 1.7472 MILLS IS -1.21% COMPUTED PURSUANT TO
STATE LAW, FOR THE 2020 TAX YEAR; PROVIDING FOR CONFLICTS;
PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE
DATE.
B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE
ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET, AS REVIEWED
AND APPROVED BY THE CITY COMMISSION AT THE REVIEW MEETING
HELD ON JULY 16, 2020 AS THE CITY OF AVENTURA FINAL BUDGET FOR THE
2020/2021 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.
4. ADJOURNMENT
This meeting is open to the public. In accordance with the Americans with Disabilities Act of 1990, all persons who are
disabled and who need special accommodations to participate in this meeting because of that disability should contact
the Office of the City Clerk, (305) 466-8901 or cityclerk@cityofaventura.com, not later than two days prior to such
proceedings. One or more members of the City of Aventura Advisory Boards may participate in 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 are available online at cityofaventura.com for viewing and printing, or may be requested through
the Office of the City Clerk at (305) 466-8901 or cityclerk@cityofaventura.com.
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Ronald J. Wasson, City Manager (-4L 14
BY: Brian K. Raducci, Assistant City Manager — Finance and Administration
DATE: September 4, 2020
SUBJECT: Ordinance Adopting Ad Valorem Tax Rate for Fiscal Year 2020/21
1' Reading September 8, 2020 City Commission Meeting Agenda Item 3A
2nd Reading September 16, 2020 City Commission Meeting Agenda Item 3A
Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal
year 2020/21.
RECOMMENDATION
It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal
year 2020/21. This rate includes no increase over the prior year and will generate
$17,300,195 based on an assessed value of $10,550,216,874.
If you have any questions, please feel free to contact me.
Uyw� MIT, TO in
ORDINANCE NO. 2020-
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 AS A PERCENT (%) CHANGE OF ROLLED -BACK
RATE OF 1.7472 MILLS IS -1.21% COMPUTED PURSUANT TO STATE
LAW, FOR THE 2020 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 2020 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 2020/2021 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 2020 tax
year, or $1.7261 per thousand dollars of taxable assessed property value. Said rate as
a percent (%) change of rolled -back rate of 1.7472 mills is -1.21 %.
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
City of Aventura Ordinance No. 2020-
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 shall
remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 5. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner Shelley, who moved its
adoption on first reading. The motion was seconded by Commissioner Mezrahi, and,
upon being put to a vote, the vote was as follows:
Commissioner Denise Landman
Yes
Commissioner Dr. Linda Marks
Yes
Commissioner Gladys Mezrahi
Yes
Commissioner Marc Narotsky
Yes
Commissioner Robert Shelley
Yes
Vice Mayor Howard Weinberg
Yes
Mayor Enid Weisman
Yes
The foregoing Ordinance was offered by Commissioner , who moved
its adoption on second reading. This motion was seconded by Commissioner
, and upon being put to a vote, the vote was as follows:
Commissioner Denise Landman
Commissioner Dr. Linda Marks
Commissioner Gladys Mezrahi
Commissioner Marc Narotsky
Commissioner Robert Shelley
Vice Mayor Howard Weinberg
Mayor Enid Weisman
Page 2 of 3
City of Aventura Ordinance No. 2020-
PASSED on first reading this 8t" day of September, 2020.
PASSED AND ADOPTED on second reading this 16t" day of September, 2020.
ENID WEISMAN, MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
Page 3 of 3
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Ronald J. Wasson, City Manager (-4L
BY: Brian K. Raducci, Assistant City Manager — Finance and Administration 1411
DATE: September 4, 2020
SUBJECT: Ordinance Adopting 2020/2021 Operating and Capital Budget
V Reading September 8, 2020 City Commission Meeting Agenda Item 3B
2nd Reading September 16, 2020 City Commission Meeting Agenda Item 3B
Attached for your consideration is an Ordinance, that adopts the tentative Operating
and Capital Budget for fiscal year 2020/2021 that was reviewed and approved by the
City Commission at the July 16, 2020 budget review meeting. At that meeting, the City
Commission recommended and approved the adjustment that is outlined in the first
bullet below. In addition, as more current information has become available, the
Administration has made the adjustment that is outlined in the second bullet below.
• As recommended and approved by the City Commission, the October 1, 2020
salary increase for General Employees has been increased from 2% to 3%,
resulting in a net increase to the General Fund budget of $86,257.
• In light of additional information that has become available since the budget
review meeting, the Administration has reduced the original proposed Intersection
Safety Camera Program Revenue by $135,000 (from $1,635,000 to $1,500,000).
Both of the adjustments mentioned above were offset by corresponding increases in the
General Fund budgeted Franchise Fee -Electric revenue. The impact of these revisions
has been properly reflected (as necessary) throughout the narrative, budget schedules
and supporting schedules of this budget document including the budget message, dated
July loth. No other revisions have been made from that which was originally presented at
the July 16th budget review meeting.
If you have any questions, please feel free to contact me.
UMM.M'iitaiii
ORDINANCE NO. 2020-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING
THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET,
AS REVIEWED AND APPROVED BY THE CITY COMMISSION AT THE
REVIEW MEETING HELD ON JULY 16, 2020 AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 2020/2021 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 2020/2021 Operating and Capital Improvement
Program Budget, reviewed and approved by the City Commission on July 16, 2020, 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 2020/2021 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.
City of Aventura Ordinance No. 2020-
Supplemental appropriations or the reduction of appropriations, if any, shall be made in
accordance with Section 4.07 of the City Charter.
Section 3. Budgetary Control. The 2020/2021 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
Page 2 of 5
City of Aventura Ordinance No. 2020-
generally accepted accounting principles and where appropriate, placed into separate and
individual trust and/or escrow accounts from which any money drawn may 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 2020/2021 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, 2020
shall lapse at that time; and,
2. All outstanding encumbrances for Capital Expenditures as of September 30, 2020
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 2019/2020 available balances and be simultaneously re -appropriated
for capital expenditures, as previously approved in the 2019/2020 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 2020/2021 Budget, is $14,772,304 (effective
September 30, 2020).
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 shall
Page 3 of 5
City of Aventura Ordinance No. 2020-
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 Landman, who moved
its adoption on first reading. The motion was seconded by Commissioner Narotsky,
and upon being put to a vote, the vote was as follows:
Commissioner Denise Landman
Yes
Commissioner Dr. Linda Marks
Yes
Commissioner Gladys Mezrahi
Yes
Commissioner Marc Narotsky
Yes
Commissioner Robert Shelley
Yes
Vice Mayor Howard Weinberg
Yes
Mayor Enid Weisman
Yes
The foregoing Ordinance was offered by Commissioner , who moved
its adoption on second reading. This motion was seconded by Commissioner
, and upon being put to a vote, the vote was as follows:
Commissioner Denise Landman
Commissioner Dr. Linda Marks
Commissioner Gladys Mezrahi
Commissioner Marc Narotsky
Commissioner Robert Shelley
Vice Mayor Howard Weinberg
Mayor Enid Weisman
Page 4 of 5
City of Aventura Ordinance No. 2020-
PASSED on first reading this 8t" day of September, 2020.
PASSED AND ADOPTED on second reading this 16t" day of September, 2020.
ENID WEISMAN, MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
Page 5 of 5
City of Aventura
Operating and
Capital Budget
FISCAL YEAR 2020/2021
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
CITY COMMISSION
Mayor Enid Weisman
Commissioner Howard Weinberg
Commissioner Denise Landman
Commissioner Dr. Linda Marks
Commissioner Gladys Mezrahi
Commissioner Marc Narotsky
Commissioner Robert Shelley
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, Assistant City Manager — Finance and Administration
Ellisa L. 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 2020/21
TABLE OF CONTENTS
City Manager's Budget Message....................................................................................................
i-xvi
Organization Chart / Our Mission Statement....................................................................................
xvii
Distinguished Budget Presentation Award......................................................................................
xviii
INTRODUCTION..............................................................................................................................1-1
CommunityProfile......................................................................................................................
1-2
Budget Procedures and Process...............................................................................................1-4
FinancialPolices........................................................................................................................1-7
Cash Management/Investment Policies.....................................................................................1-9
FundBalance Policies................................................................................................................1-9
Financing Programs and Debt Administration..........................................................................1-11
CashManagement...................................................................................................................
1-12
Purchasing Policy and Administration......................................................................................
1-13
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 2020/21
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......................................................................................................2-131
AVENTURA CHARTER HIGH SCHOOL CONSTRUCTION FUND............................................2-135
STORMWATER UTILITY FUND..................................................................................................2-139
POLICE OFFDUTY SERVICES FUND........................................................................................2-143
SUMMARY OF CAPITAL IMPROVEMENT PROGRAM.................................................................3-1
2020/21-2024/25 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 OF ACRONYMS AND TERMS.........................................................A-1
APPENDIX B — AUTHORIZED INVESTMENTS SUMMARY TABLE.............................................B-1
{f
City of
vent-T
Government Center
19200 West Country Club Drive
Aventura, Florida 33180
Office of the City Manager
August 27, 2020
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: FY 2020/21 Budget Message Addendum
Members of the City Commission:
On July 10, 2020 the City Manager's Proposed Operating and Capital Budget for all funds for the fiscal
year beginning October 1, 2020 was presented to the City Commission. At the budget review meeting
that was held on July 16, 2020, the City Commission reviewed, discussed and approved the Proposed
Budget as presented. At that meeting, the City Commission recommended and approved the adjustment
that is outlined in the first bullet below. In addition, as more current information has become available,
the Administration has made the adjustment that is outlined in the second bullet below.
As recommended and approved by the City Commission, the October 1, 2020 salary increase
for General Employees has been increased from 2% to 3%, resulting in a net increase to the
General Fund budget of $86,257.
In light of additional information that has become available since the budget review meeting,
the Administration has reduced the original proposed Intersection Safety Camera Program
Revenue by $135,000 (from $1,635,000 to $1,500,000).
Both of the adjustments mentioned above were offset by corresponding increases in the General Fund
budgeted Franchise Fee -Electric revenue. The impact of these revisions has been properly reflected (as
necessary) throughout the narrative, budget schedules and supporting schedules of this budget
document including the budget message, dated July 101". No other revisions have been made from that
which was originally presented at the July 161" budget review meeting.
Respectfully submitted,
Ronald J. s on
City Manag
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
J
City ®f
ventura
Q0
Government Center
19200 West Country Club Drive
Aventura, Florida 33180
Office of the City Manager
July 10, 2020
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: FY 2020/21 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,
2020, 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" 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.
Significant Factors Affecting the Operating and Capital Budget Preparation
COVID-19
At the time this Operating and Capital Budget document was prepared, we were in the middle of
a global pandemic crisis commonly known as "COVID-19". This ever evolving situation is
surrounded by economic uncertainty at every level. Although the Florida Legislature recently
adjourned its 2020 regular session, it is likely that they will hold an emergency special legislative
session, in November, to deal with the economic impacts to the State as a result of the crisis.
As the economic impact to the current year budget is just beginning to be realized, due to the
lag in revenue distributions, the Administration has conservatively reduced many of our
projected FY 2020/21 State Revenue Sharing categories by 15% or more from our current year
pre-COVID-19 levels. Although this % seems fairly consistent with what our neighboring local
municipalities are projecting, it may be necessary to make further adjustments to our revenues
and/or expenditures once the State releases its revenue projections in mid to late July.
In addition, it is unknown at this time to what extent the societal, economic and financial norms
of our State, County and local economies (i.e., travel and entertainment, restaurants, retail
stores and office buildings) will be affected by the pandemic in the short and long-term and what
impacts those may have on our current and future budgets.
We will continue to monitor this situation very closely and make any and all necessary
adjustments to both our revenues and expenditures up until our final budget is adopted in
September. As a result of the pandemic, all projects have been reviewed and re -prioritized to
avoid utilizing any General Fund reserves in balancing the FY 2020/21 operating and capital
budget. However, it is important to note that we are only in the infancy of this pandemic. It is
quite possible that as more "actual" economic data becomes available and if the economic
outlook appears worse than originally anticipated, General Fund reserve funds may need to be
utilized to provide temporary stabilization funds until affected revenues have had time to recover
to their pre-COVID-19 levels.
Ad Valorem Taxes
On July 1, 2020, the Miami -Dade County Property Appraiser advised the City that we
experienced a 1.77% decrease in property values in comparison to the prior year. This is the 3rd
consecutive year in which we have seen a reduction in the City's existing property values. In the
two (2) prior years, the overall reduction was completely offset by the addition of new
construction. In the current year, the more than $92,000,000 worth of new construction was
unable to completely offset the reduction in the City's existing property values. In light of this
and the economic uncertainty related to the COVID-19 pandemic, the growth of the FY 2020/21
operating expenditures were maintained in accordance with the FY 2019/20 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 2nd year of operations of 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
25t" 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,
iv
developments currently under construction will increase the City's tax base and the
implementation of the new FPL Franchise Agreement in June of 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.
Budget Highlights
The budget process produced a total All Funds budget of $60,067,196 or 11.30% 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 $3,189,477 and decreased by $6,719,155
compared to the prior year. Projects include beautification and park facility improvements, 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 ensure their sustainability well into the future.
The net operating costs for the All Funds budget increased by $188,939 or .49% as compared
to the previous year. The net General Fund operating costs increased by $202,751 or .57%.
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 $25,000
due to an anticipated increase in workload demands covered by this category.
• The actuarial determined percentage for City contributions related to the Police Officers'
Retirement Plan remains consistent with the prior year at 21.31 %.
• Funding remains consistent with the prior year and is provided to maintain the number of
part-time seasonal Park Attendant hours to ensure that adequate coverage is provided
during the peak season and to accommodate increased attendance at our park facilities.
• The City recently received a proposal from our health insurance provider for an 8.00% or
nearly $207,000 increase in our insurance premiums over the prior year.
• Non -Departmental Transfers has decreased by approximately $696,000 or 23.23%
primarily due to the retirement of the Series 2000 Revenue Bond that will be paid off on
September 30, 2020.
• In the coming year, the City and the Dade County Police Benevolent Association will be
entering into the 2nd year of their most recent Collective Bargaining Agreement which will
expire on September 30, 2022. The financial considerations of that agreement have
been incorporated into this budget document.
FY 2020/21 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 to provide effective police services, training and security measures at both
Aventura City of Excellence School ("ACES") and the Don Soffer Aventura High School
("DSAHS").
v
• Improve communications with the community by expanding social media.
• Implement additional safety and security measures at the Police Department to improve
employee safety.
• Utilize technology and data metrics to define areas of interest and deploy the appropriate
resources to prevent crime.
Provide and support quality educational choices for Aventura students to succeed academically
and become productive citizens:
• Continue to operate ACES as an "A" rated high performing school and provide support
services thorough various City departments.
• Continue to ensure the successful expansion of the DSAHS to include 101" grade in August
2020 including the funding of the upfront operating and capital costs.
Maintain efficient and responsive government which embraces the highest standards of service
and financial stability:
• For the 25t" year in a row no increase in the tax rate is recommended.
• Continue to focus on the five-year capital improvement program for the planned
maintenance of the City's infrastructure for Beautification and Park Facility Improvement
Projects and Road Resurfacing Program in the amount of $2,412,450 and $2,067,000,
respectively.
• Maintain healthy reserves that ensures the City's ability to provide quality services under
challenging economic times and to address unforeseen emergencies (i.e., COVID-19).
• Continue the model of privatizing many City service areas while maintaining a small
workforce which has allowed for a more cost effective service delivery system, as
compared to the traditional governmental 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 nearly 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.
• Continue to maintain and expand the Aventura bicycle sharing program.
• Continue to collaborate with state, county and local officials to address possible solutions to
traffic issues.
Community Engagement, Parks, Programs and Special Events:
• Maintain part-time seasonal Park Attendant hours in order to provide adequate coverage in
the peak season and accommodate increased attendance at our park facilities.
• 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 Varity of programming for all age groups at the Aventura
Arts & Cultural Center.
vi
• 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 utilization at all City facilities by replacing inefficient and
worn air conditioning systems.
• Ensure that redevelopment projects that require land use/zoning revisions do not have a
negative impact on the community.
• Monitor and participate in regional efforts to address the impacts 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.
• Maintain the development incentives in the City's Green Building Program to encourage
developers to use green building standards.
THE REST OF THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
vii
Summary of All Budgetary Funds
The total proposed budget for FY 2020/21, including all funds, capital outlay and debt service, is
$60,067,196. This is $7,648,872 or 11.30% less than the prior year. Operating expenditures total
$38,859,388, while Capital Outlay expenditures and CIP Reserve combined total $18,752,373 and
Debt Service expenditures total $2,455,435.
All Funds
Fund Summary by Amount
FUND
General Fund
Police Education Fund
Transportation & Street Maint. Fund
911 Fund
Debt Service Funds
Capital Projects Fund
Stormwater Utility Fund
Police OffdutyServices Fund
Subtotal
Interfund Eliminations
Tota I
0.01%
■ General Fund
■ 911 Fund
Stormwater Utility Fund
PROPOSED % of
AMOUNT BUDGET
$ 54,353,943
87.14%
5,500
0.01 %
2,767,000
4.44%
105,350
0.17%
2,455,435
3.94%
864,932
1.39%
1,340,250
2.15%
475,000
0.76%
$ 62,367,410
100.00%
(2,300,214)
$ 60,067,196
All Funds
Fund Summary by Percentage
■ Police Education Fund
Debt Service Funds
Police Offduty Services Fund
vlll
�Co,
Transport. & Street Maint. Fund
Capital Projects Fund
Expenditures by category are as follows:
All Funds
Expenditure Category Summary by Amount
CATEGORY
PROPOSED
AMOUNT
%of
BUDGET
Personal Services
$ 24,834,400
41.34%
Contractual Services
8,290,779
13.80%
Other Charges/Svcs
4,906,224
8.17%
Commodities
611,000
1.02%
Other Operating Expenses
216,985
0.36%
Capital Outlay
18,752,373
31.22%
Debt Service
2,455,435
4.09%
Total
$ 60,067,196
100.00%
31.220
0.36%
1.02%
All Funds
Category Summary by Percentage
8.1
■ Personal Services
■ Commodities
Debt Service
■ Contractual Services
Other Operating Exp.
Ix
Other Charges/Svcs
Capital Outlay
The following chart shows a comparison of each department's budget for the past two (2) years.
The total budget amount is $7,648,872 or 11.30% less than the previous year, primarily resulting
from the funding of non -recurring capital outlay projects (i.e., the construction of the DSAHS) in the
prior year and the reduction in debt service due to the retirement of the Capital Revenue Bonds,
Series 2000 on September 30, 2020.
All Funds
Departmental Budget Comparison
INCREASE
DEPARTMENT
2019/20
2020/21
(DECREASE)
% CHANGE
City Commission
$ 148,877 $
150,764
$ 1,887
1.27%
Office of the City Manager
621,129
587,135
(33,994)
-5.47%
Legal
311,000
311,000
-
0.00%
City Clerk's Office
349,813
359,674
9,861
2.82%
Finance
1,085,278
1,098,400
13,122
1.21 %
Information Technology
1,189,026
1,239,190
50,164
4.22%
Police
21,541,058
21,796,067
255,009
1.18%
Community Development
2,676,218
2,686,805
10,587
0.40%
Community Services
2,542,293
2,573,009
30,716
1.21%
Public Works/Transportation
5,660,997
5,690,848
29,851
0.53%
Arts & Cultural Center
840,260
856,996
16,736
1.99%
Non -Departmental
1,704,500
1,509,500
(195,000)
-11.44%
Subtotal
38,670,449
38,859,388
188,939
0.49%
Capital Outlay
9,908,632
3,189,477
(6,719,155)
-67.81%
CIP Reserve
15,630,903
15,562,896
(68,007)
-0.44%
Debt Service
3,506,084
2,455,435
(1,050,649)
-29.97%
Total
$ 67,716,068 $
60,067,196
$ (7,648,872)
-11.30%
GENERALFUND
The General Fund is used to account for resources and expenditures that are available for the Citv's
general operations of City government functions.
Revenues
The projected revenues in the FY 2020/21 General Fund Budget that are available for allocation total
$54,353,943. This is a decrease of $817,136 or 1.48% 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
$10,550,216,874. This amount is $189,969,758 or 1.77% less than last year. The ad valorem millage
levy for FY 2020/21 is recommended to be 1.7261, which is the same rate adopted last year. This
will generate $17,300,195 compared to last year's amount of $17,611,707. This represents the 25tn
year without an increase. The budget projection for this category also includes $4,800,000,
$1,175,000 and $30,000 in electric, water and gas utility taxes, respectively. In addition, $425,000 in
premium taxes, $1,700,000 in unified communications tax and $800,000 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 $6,499,557, $2,419,057 or
59.28% more than the prior year's budget primarily due to the implementation of the new FPL
x
franchise agreement which began in June 2020. The category also includes minor increases in
revenue derived from building permits and franchise fee -sanitation.
Intergovernmental Revenues — The projected revenue for this category totals $3,088,870, $838,800
or 21.36% less than the prior year's budget primarily due to our conservative assumptions resulting
from COVID-19 and the uncertainty of its impacts to the economy.
Charges For Services — The projected revenue for this category totals $2,252,317, $377,164 or
14.34% less than the prior year's budget due to our conservative assumptions resulting from
COVID-19 and the uncertainty of its impacts to the economy.
Fines and Forfeitures — The projected revenue for this category totals $1,752,500 and includes
revenues derived from county court fines and the intersection safety camera program.
Miscellaneous Revenues — The projected revenue for this category totals $195,000, $385,000 less
than the prior year's budget, primarily resulting from a projected decrease in interest earnings as
interest rates have significantly declined over the year.
Non -Revenue (Carryover) — This represents a projected available amount of fund balance totaling
$14,260,504 that has been utilized in preparing the budget.
General Fund
Revenues by Source
Locally Levied Taxes
16.43%^
Ad Valorem Taxes ` 1
31.97%
Carryover
26.24%
XI
Licenses & Permits
`11.71%
overnmental
evenues
5.68%
:harges For Services
4.14%
!s & Forfeitures
3.47%
Expenditures
The projected expenditures in the FY 2020/21 General Fund Budget total $54,353,943 and are
balanced with the projected revenues. The operating expenditures have increased by $202,751 or
.57% as compared to the prior year while total expenditures are $817,136 or 1.48% less than the FY
2019/20 amount.
General Fund
Expenditure Category Summary
CATEGORY
2019/20
2020/21
INCREASE
(DECREASE)
% Change
Personal Services
$ 24,192,403 $
24,359,400
$ 166,997
0.69%
Contractual Services
5,721,891
5,873,721
151,830
2.65%
Other Charges/Svcs
4,955,490
4,817,014
(138,476)
-2.79%
Commodities
585,850
608,500
22,650
3.87%
Other Operating Expenses
201,485
201,235
(250)
-0.12%
Subtotal
35,657,119
35,859,870
202,751
0.57%
Capital Outlay
16,517,666
16,193,859
(323,807)
-1.96%
Transfer to Funds
2,996,294
2,300,214
(696,080)
-23.23%
Total
$ 55,171,079 $
54,353,943
$ (817,136)
-1.48%
Personal Services
Personal Services increased by $166,997 or .69% compared to the prior year. The increase includes
$25,000 in additional Police overtime and the recently proposed 8.00% increase in health insurance
premiums. The expenditures for non -unionized employees have been budgeted to reflect a 3%
increase and a performance/merit increase amount that averages 3% per employee for those
employees who have not yet reached the maximum of their salary range. As previously mentioned,
in the coming year, the City and the Dade County Police Benevolent Association will be entering
into the 2nd year of their most recent Collective Bargaining Agreement which will expire on
September 30, 2022. The financial considerations of that agreement have been incorporated
into this budget document.
The total number of budgeted full-time and part-time employees for FY 2020/21 is 180 and 17,
respectively. The number of full-time positions is three (3) less than the prior year due to the
elimination of the Receptionist/Information Clerk in the City Manager's Office and the elimination of
two (2) Customer Service Representatives in the Community Development Department which is now
provided via the City's Building Inspection Services contract with CAP.
The number of part-time seasonal Park Attendant hours includes approximately $15,000 (consistent
with 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 and
especially in recent months, they have proven that our workforce can meet any challenge.
xii
Comparative Personnel Allocation Summary
2 -Year Presentation
2019/20 2020/21
City Commission 7.0
7.0
Office of the City Manager 3.0
2.0
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
7.0
Community Services 25.0
25.0
Public Works/Transportation 7.0
7.0
Arts & Cultural Center'
CharterSchool " 4.0
4.0
Don SofferAventura H.S. "' N/A N/A
Total 200.0 197.0
' 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 $5,873,721 or 10.81 % of the General Fund
budget. This is an increase of $151,830 over the prior year and is due to increases in contractual
costs.
The Other Charges/Svcs category is budgeted at $4,817,014 or 8.86% of the General Fund budget.
This is a decrease of $138,476 from the prior year and is primarily due to a reduction in the City's
aggregate insurance costs resulting from a newly executed contract with the Florida Municipal
Insurance Trust which was awarded in June 2020.
The Commodities category is budgeted at $608,500 or 1.12% of the total budget while the Other
Operating Expenses category is budgeted at $201,235 or 0.37% of the total budget.
Capital Outlay
General Fund capital outlay projects totaling $1,421,555 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 2020/21-2024/25. 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 $299,375 Police Vehicles $327,500
Equipment $301,880 Police Radio Equipment $42,000
Peace Park Facility Improvements $125,000 Beautification Projects $9,800
Community Recreation Center Improvements $6,000 Other Facility Improvements $110,000
Transfer to Funds
This expenditure category totals $2,300,214 and includes transfers from the intersection safety
camera program to ACES ($100,000) and the DSAHS ($150,000) 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 a decrease of $696,080 as compared to the prior year primarily due to the
retirement of the Series 2000 Revenue Bond on September 30, 2020, which was originally utilized
for the Community Recreation Center and the acquisition and construction of Waterways Park.
General Fund
Summary of Expenditures by Department
CATEGORY
2019/20
2020/21
INCREASE
(DECREASE)
%Change
GENERAL GOVERNMENT
City Commission $
148,877 $
150,764
$ 1,887
1.27%
Office of the City Manager
621,129
587,135
(33, 994)
-5.47%
Legal
311,000
311,000
-
0.00%
City Clerk's Office
349,813
359,674
9,861
2.82%
Finance
1,085,278
1,098,400
13,122
1.21%
Information Technology
1,189,026
1,239,190
50,164
4.22%
Total General Gott
3,705,123
3,746,163
41,040
1.11 %
PUBLIC SAFETY
Police
20,957,752
21,218,857
261,105
1.25%
Community Development
2,676,218
2,686,805
10,587
0.40%
Total Public Safety
23,633,970
23,905,662
271,692
1.15%
COMMUNITY SERVICES
Community Services
2,542,293
2,573,009
30,716
1.21%
Public Works/Transportation
3,230,973
3,268,540
37,567
1.16%
Arts & Cultural Center
840,260
856,996
16,736
1.99%
Total Community Svcs.
6,613,526
6,698,545
85,019
1.29%
OTHER NON -DEPARTMENTAL
Non -Departmental
1,704,500
1,509,500
(195,000)
-11.44%
Capital Outlay
16,517,666
16,193,859
(323,807)
-1.96%
Transfer to Funds
2,996,294
2,300,214
(696,080)
-23.23%
Total Other Non -Dept.
21,218,460
20,003,573
(1,214,887)
-5.73%
TOTAL $
55,171,079 $
54,353,943
$ (817,136)
-1.48%
City Cler
0A
L
0
Office of
Man
1.0
City Corr
0.2
Information Technology police
29.79%
XIV
ommunity
welopment
4.94%
Community Services
4.73%
Public Works/Trans.
6.01 %
& Cultural Center
1.58%
1-Departmental
2.78%
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 2020/21.
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
$2,767,000 for FY 2020/21. The County Transit System Surtax is estimated to generate $1,275,000.
The funds will be used to resurface Yacht Club Way (213t" Street), replace bicycles utilized by our
Bicycle Sharing Program and enhance solar lit crosswalks on Country Club Drive. Operating
expenditures for roadway and TVMS maintenance, the citywide bicycle sharing program and the
enhanced portion of the transit services are budgeted at $1,732,058.
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 2020/21, including carryover of $20,000 total $105,350. 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 $2,455,435 and is $1,050,649 less than the previous
year primarily due to the anticipated retirement of the Capital Revenue Bonds, Series 2000 on
September 30, 2020. The fund was originally established 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 2020/21 is
$1,190,919.
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 2020/21 is $362,487. 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 2020/21 is $405,221. The original
debt was issued in 2002 and was refinanced in 2012.
Debt Service Fund Series 2018 (291) — Established for the partial construction and equipping of the
DSAHS. The proposed budget for FY 2020/21 is $496,808. The debt was issued in 2018.
xv
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
2020/21 is $864,932. 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 $82,980. The fund also includes a capital reserve in the amount of $660,895 of which
$650,000 will 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
DSAHS and has a life -to -date approved budget of $16,915,469.
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 $1,340,250 for FY 2020/21 and will be utilized to support operating costs of $690,250
and drainage system improvements totaling $650,000. 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 2020/21 is
anticipated to be $475,000.
Summary
I am pleased to submit this budget document contained herein for FY 2020/21 which will be
reviewed in detail at the July 16, 2020 Commission Meeting. Its preparation and formulation could
not have been accomplished without the dedicated assistance and efforts of all Department
Directors and the Assistant City Manager — Finance and Administration. 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
xvi
City Attorney
Legal Services
Public Safety
Department
Patrol
Community Relations
Criminal Investigations
Traffic Enforcement
Emergency Preparedness
Charter School
Department
K 8 School
Don Soffer Aventura
High School*
Management Provided by CSUSA
CITY OF AVENTURA
ORGANIZATION CHART
Community
Development
Department
Planning
Zoning
Building Inspections
Code Enforcement
Economic Development
Occupational Licenses
Residents
City Commission
City Manager
Administration
Budget/CIF Preparation
Customer Service
Organizati nal Oversight
Arts & Cultural
Center
Department
Facility Management
Performing Arts Programming
Finance
Department
Finance/Accounting
Purchasing
Risk Management
Personnel
Information
Technology
Department
Information Management
Communications
Our Mission Statement
City Clerk
Minutes
Records Retention
Clerical Support
Elections
Community
Services
Department
Parks
Special Events
Recreation Programming
Athletic Leagues
Community Recreation Center
Community Garden
Public or
Transportation
Department
ROW/Median Maintenance
Mass Transit
Community Facilities Maintenance
Capital Projects
Stormwater Drainage Maintenance
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.
xvii
E 0 k
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
A zv a t-d
PRESENTED TO
City of Aventura
Florida
For the Fiscal Year Begiaaing
October 1, 2019
Executive Director
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, 2019. 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.
xviii
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
e
q
INTRODUCTION
1-1
Community Profile
Location and Size
The City of Aventura, (the "City") one of Miami-
Dade's newest communities, was incorporated on
November 7, 1995 and is a young, vibrant, full -
service municipality. The City has a diverse
demographic base and is recognized
internationally as a premier location in which to
live, shop and play.
The City is 3.2 square miles located on the
Intracoastal Waterway in northeast Miami -Dade
County and is conveniently located between Miami
and Fort Lauderdale, just east of 1-95.
The northern boundary of the City is the Miami-
Dade/Broward County line, the western is the FEC
Railroad, the eastern is the Intracoastal waterway
and the southern boundary is NE 176t" Street.
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Aventura is an upscale condo community with
some of South Florida's best-known large-scale
condominium projects and apartment buildings.
Restaurants, movie theaters and the Aventura Mall
are conveniently located nearby and downtown
Fort Lauderdale and Miami are just 20 minutes
away.
1-2
City Facts:
Location:
12 miles north of Miami
12 miles south of Fort Lauderdale
1 mile west of the Atlantic Ocean
Zip Codes: 33180, 33160
Police Force: 92 Sworn Officers / 38 Civilians
Major Economic Drivers: Retail and medical
Number of Businesses: 2,704
Government Structure
The form of government used in the City of
Aventura, pursuant to its Charter, is a Commission -
Manager form of government. Under this form of
government the City Commission is the legislative
branch of the government and the City Manager is
the executive branch of the government. The City
Commission enacts Ordinances, the laws of the
City, adopts Resolutions authorizing actions on
behalf of the City, reviews plans for development
and establishes the policies by which the City is
governed. The City Manager is the Chief Executive
Officer of the City, overseeing the day-to-day
operations, administering the City's service
providers, preparing long range plans and
implementing the policies established by the City
Commission.
The City Commission hires the City Attorney, City
Clerk and the City Manager who then hires all
subordinate employees.
The City Commission is comprised of seven (7)
members, including the Mayor and six (6)
Commissioners.
The Mayor is the ceremonial leader of the City, the
presiding officer at Commission Meetings and is a
voting member of the Commission, with his/her
vote having no more or less weight than that of any
other member of the Commission. While the
leading political figure of the City, the Mayor does
not bear the responsibility nor has the authority of
directing the day-to-day municipal activities. The
Mayor executes all Ordinances, Resolutions and
issues Proclamations on behalf of the City, and
represents the City to other public and private
entities. The position of Mayor is considered to be
"part-time" and not an employee of the City. The
Mayor is elected at large to a four-year term and
may reside in any area of the City.
City Commissioners each have the same authority
and ability to bring, discuss and vote on matters
before the Commission. The position of
Commissioner is considered to be "part-time" and
not an employee of the City.
For election purposes, the City is divided by the
William Lehman Causeway into two (2) areas. The
City Charter requires that two (2) Commissioners
reside in the northern area, two (2) Commissioners
reside in the southern area and two (2)
Commissioners and the Mayor shall be elected
without regard to residence in any particular area.
The City Commission is committed to providing
quality municipal services at the lowest possible
cost. The City's operating departments include the
City Commission, Office of the City Manager,
Legal, City Clerk's Office, Finance, Information
Technology, Police, Community Development,
Community Services, Public Works/Transportation,
Arts & Cultural Center, Non -Departmental, Charter
School and the Don Soffer Aventura High School.
Always progressing...
Since the City's incorporation, millions of dollars
have been spent on infrastructure improvements
including streets, sidewalks, lighting, park
development, beautification projects, drainage,
pedestrian and safety improvements. Some of
these improvements include:
• A state-of-the-art Government Center provides
a one -stop -shop for its residents and houses
all governmental operations, including
Commission Chambers, Police Station and
administrative offices.
A Community Recreation Center situated on
2.8 acres of land in a park like setting on the
waterfront. This 25,000 square foot facility
includes a gym, meeting rooms, computer lab,
exercise and aerobic facilities.
The first municipal -run charter school in Miami -
Dade County. In order to address the growing
number of families with school age children,
the City Commission chose to take an
aggressive approach to meet its changing
demographics. Doors opened to the Aventura
City of Excellence School in the fall of 2003
which is adjacent to the Community Recreation
Center. The 84,000 square foot state-of-the-art
1-3
school serves 1,020 Aventura schoolchildren
from kindergarten to 81" grade.
In 2010, the City's Arts & Cultural Center
opened and has provided numerous
performing arts and cultural events for all age
groups in the community.
Last year, the City completed construction of
the Don Soffer Aventura High School which
opened in August 2019 to 200 91" grade
students. In August 2020, it is anticipated that
415 91" and 10t" grade students will attend the
School.
Privatized/Contracted City Services
The City has adopted a model of privatizing many
service areas of its operations over the years. This
model has served us well by providing for a more
cost effective service delivery system, as
compared to the traditional government structure.
We are firm in our knowledge that we must
continue to remain prudent and conservative in our
financial management of the City while at the same
time maintain the high standard of providing
services to the community.
A list of the Privatized/Contracted City Services
can be found on the bottom of page 1-19.
Incorporation Accomplishments
❖ Highly Visible Police Department, Low
Crime Rate
❖ Strong and Growing Economic Base
❖ Lowest Tax Rate — No Increase for the
Past 25 Budgets
❖ New Parks and Recreational Opportunities
for All Age Groups
❖ Citywide Shuttle Bus Service — Ridership
Continues to Expand
❖ Road and Safety Improvements — Traffic
Lights, Sidewalks
❖ New Land Development Regulations —
Control Over Zoning
❖ Citywide Beautification Program — Bus
Shelters and Benches
❖ High Landscape and Roadway
Maintenance Standards
❖ Reduced Costs to Citizens — City's
Assumption of roads, landscaping and bus
service
❖ "A" rated Charter School
❖ Community Recreation Center
❖ Government Center
❖ Arts & Cultural Center
❖ 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
28t" municipality. Incorporation afforded residents
the opportunity to improve the quality of
government services they receive and take control
of the City's destiny. Since incorporation, a great
deal of progress has been made to accomplish the
goals of incorporation with the creation of our own
police force, new and expanded parks and
recreation opportunities and citywide beautification
projects. Aventura is governed by a commission -
manager form of government, combining the
political leadership of its elected officials with the
executive experience of its City Manager. This
structure is vastly different from that of other local
governments, emulating the private sector by
privatizing services and emphasizing customer
service based on the following principles:
• Prompt response to citizen requests.
• One -stop service for permits and business
licenses.
• Commitment to public involvement.
• Utilization of "Electronic Government" to
provide service and information.
• Commitment to hiring only the most
qualified and highly motivated employees.
• Limiting the number of employees by
privatizing or contracting with the private
sector for many services.
• A professional, businesslike manner at all
times.
• An emphasis on quality not quantity.
• A high quality of life for citizens,
businesses and visitors.
• A safe and secure environment to live and
work.
• Low taxes.
• Establishing a small number of operating
departments that work closely with the
community.
1-4
Budget Procedures and Process
Budget System
The City of Aventura uses the Budgeting by
Objectives Process in the formulation of its budget.
Departmental Budgets include a Recap page that
contains the Department Description and
Personnel Allocation Summary and Organization
Chart. Each department also includes an
Objectives page and a Budgetary Account
Summary. The Objectives page presents a review
of the department objectives and
performance/workload indicators. The Budgetary
Account Summary provides expenditure detail and
a comparison of current and previous year's
expenditures. The Budgetary Process is intended
to be very valuable in communicating with the City
Commission and the City's residents.
Basis of Budgeting
The Basis of Budgeting refers to the method used to
determine when revenues and expenditures are
recognized for budgetary purposes. Budgets for
governmental funds are adopted on a basis that is
consistent with Generally Accepted Accounting
Principles ("GAAP") which require recognition of
transactions or events on a modified accrual basis
of accounting. This basis of accounting recognizes
increases and decreases in financial resources only
to the extent that they reflect near -term inflows or
outflows of cash.
Budget Process
The City's fiscal year begins on October 1st and
ends on September 301" of each year as mandated
by Florida statutes. When the certified taxable real
estate and tangible property values for the City is
received from the Miami -Dade County Property
Appraiser on July 1st of each year, the City
Manager then submits to the City Commission the
Proposed Operating and Capital Budget for the
coming year no later than July 10t" of each fiscal
year. The preliminary millage rate is based on the
certified taxable value. The appropriations
contained in the proposed recommendation shall
not exceed the funds derived from taxation and
other revenue sources.
The City's Budget process began in April with a
staff meeting between the City Manager and
Department Directors to review budget philosophy
and develop overall goals and objectives. The
entire budget process encompasses approximately
five (5) months of the fiscal year. During this
period, meetings were held with Department
Directors, the City Commission and the public to
insure representative input. The budget calendar
that follows details the actions taken during the
budget process.
Budget Adoption
The budget is approved via Ordinance at two (2)
public meetings scheduled for September
conducted by the City Commission. The adopted
budget is integrated into the accounting software
system effective October 1st
Budget Control/Monitoring
Funds appropriated in the Budget may be expended
by and with the approval of the City Manager in
accordance with the provisions of the City Charter
and applicable law. Funds of the City shall be
expended in accordance with the appropriations
provided in the Budget and shall constitute an
appropriation of the amounts specified therein.
Supplemental appropriations or the reduction of
appropriations, if any, shall be made in accordance
with Section 4.07 of the City Charter.
The Budget establishes a limitation on expenditures
by department total. Said limitation requires that the
total sum allocated to each department for operating
and capital expenses may not be increased or
decreased without specific authorization by a duly -
enacted Resolution/Ordinance affecting such
amendment or transfer. Therefore, the City Manager
may authorize transfers from one individual line item
account to another, so long as the line item accounts
are within the same department and fund.
The "Personnel Allocation Summary"
enumerates all authorized budgeted positions.
However, the City Manager may amend said
authorized budgeted positions in order to
address the operating needs of the department
1-5
so long as sufficient budgeted funds are
available.
The budget is continually monitored to track
variances between actual and budgeted amounts.
Significant variances are investigated and
monitored for corrective action. Quarterly review
meetings are held with the Assistant City Manager
— Finance and Administration and City Manager.
Encumbrances do not constitute expenditures or
liabilities in the current year, but instead are
defined as commitments related to unperformed
contracts for goods or services, which are only
reported in governmental funds.
Budget Amendment
Upon the passage and adoption of the budget for the
City of Aventura, if the City Manager determines that
the department total will exceed its original
appropriation, the City Manager is authorized to
prepare such Resolutions/Ordinances for
consideration by the City Commission as may be
necessary and proper to modify any line item from
the Budget.
The Budget Amendment Process will differ as to
form depending on whether or not the original
budget appropriation is exceeded as follows:
Any change or amendment to the budget that
will increase the original total appropriated
amount can only be accomplished with the
preparation of an Ordinance requiring two (2)
public hearings and approval by the City
Commission.
Any change or amendment to the budget which
transfers monies within a fund but does not
increase the total appropriated amount can be
accomplished with the preparation of a
Resolution. This does not require a public
hearing, however, approval by the City
Commission is still necessary.
Basis of Accounting
Basis of Accounting refers to the time period when
revenues and expenditures are recognized in the
accounts and reported on the financial statements.
Basis of accounting relates to the timing of the
measurements made, regardless of the
measurement focus applied.
The accrual basis of accounting is followed for the
proprietary fund types. The modified accrual basis
of accounting is followed in the governmental fund
types and the expendable trust funds type. Under
the modified accrual basis of accounting, revenues
are recorded when susceptible to accrual, that is,
when they are both measurable and available.
Available means collectible within the current period
or soon enough thereafter to pay current liabilities.
Expenditures are generally recognized under the
modified accrual accounting when the related fund
liability is incurred. Exceptions to the general rule
are principal and interest on general long-term debt
which is recognized when due.
The City applies all applicable Governmental
Accounting Standards Board ("GASB")
pronouncements as well as the following
pronouncements issued on or before November
30, 1989, unless those pronouncements conflict
with or contradict GASB pronouncements:
Financial Accounting Standards Board ("FASB")
statements and interpretations, Accounting
Principles Board ("APB") opinions and Accounting
Research Bulletins ("ARBs").
During June 1999, the GASB issued Statement
No. 34. This statement established new accounting
and financial reporting standards for state and local
governments, which have been appropriately
implemented by the City.
Fund Structure
The accounts of the City are organized and
operated on the basis of funds and account
groups. A fund is an independent fiscal and
accounting entity with a self -balancing set of
accounts. Fund accounting segregates funds
according to their intended purpose and is used to
aid management in demonstrating compliance with
the finance -related legal and contractual
provisions. The minimum number of funds is
maintained consistent with legal and managerial
requirements. Account groups are a reporting
device to account for certain assets and liabilities
of the governmental funds not recorded directly in
those funds. The following governmental funds
have annual appropriated budgets:
Government Fund Types
The General Fund is the City's primary operating
fund. It accounts for all financial resources of the
City, except those required to be accounted for in
1-6
another fund. Resources are derived primarily from
ad valorem taxes, utility taxes, franchise fees,
intergovernmental revenues and charges for
services. Expenditures are incurred to provide
general government, public safety, community
development and community services.
Special Revenue Funds account for revenue
sources that are legally restricted to expenditures
of specific purposes (excluding pension trusts and
major capital projects). Included in the budget are
the following special revenue funds:
• Police Education Fund (110)
• Transportation & Street Maintenance Fund
(120)
• 911 Fund (180)
The Debt Service Funds account for the servicing
of general long-term debt and are comprised of the
following funds:
• Debt Service Fund Series 2010 & 2011 (230)
• Debt Service Fund Series 2012 (A) (250)
• Debt Service Fund Series 2012 (B) (290)
• Debt Service Fund Series 2018 (291)
The Capital Projects Funds accounts for the
acquisition and/or construction of major capital
projects funded by impact fees or other revenues
earmarked for specific projects. Included in the
budget is the following Capital Projects Funds:
• Capital Projects Fund (392)
• Aventura Charter High School Construction
Fund (393)
Proprietary Funds
The Enterprise Fund is used to account for
operations that are financed and operated in a
manner similar to a commercial enterprise, where
the intent of the governing body is that the costs of
providing goods or services to the general public
on a continuing basis be financed or recovered
primarily through user charges, or where the
governing body has decided that periodic
determination of the revenue earned, expenses
incurred, and/or net income is appropriate for
capital maintenance, public policy, management
control, accountability or other purposes. Included
in the budget is the following Enterprise Fund:
• Stormwater Utility Fund (410)
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.
Funds Excluded from the Adopted Budget
Aventura City of Excellence School ("ACES")
Charter School Fund (190)
• The City owns and operates a charter K-8
school which is accounted for in a separate
Special Revenue fund. The City previously
entered into an agreement with Charter
Schools USA, Inc. ("CSUSA") to provide
administrative and educational services to
ACES.
Don Soffer Aventura High School ("DSAHS")
Charter High School Fund (191)
• The DSAHS is a tuition -free public charter
high school that opened in August 2019 to
200 9t" grade students. Grades 10, 11 and
12 will be added with approximately 200
additional students for each grade level, in
August 2020, 2021 and 2022, respectively.
The City has entered into a separate
management agreement with CSUSA to
provide the services necessary to organize,
manage, staff, operate and maintain the
DSAHS. The current year operating budget is
accounted for in a separate Special Revenue
fund and was prepared by CSUSA in
collaboration with the City's professional
staff.
• Both ACES and the DSAHS have July 1 —
June 30 fiscal years. Their budgets are
adopted separately from each other and
apart from the City, by the Commission in
May of each year.
1-7
Financial Policies
The City's financial policies, compiled below, set
forth the basic framework for the overall fiscal
management of the City. Operating independently
of changing circumstances and conditions, these
policies assist the decision -making process of the
City Manager and City Commission. These policies
provide guidelines for evaluating both current
activities and proposals for future programs.
Most of the policies represent long-standing
principles; traditions and practices that have
guided the City in the past and have helped
maintain financial stability over the last 26 years.
They are reviewed annually as a decision making
tool and to ensure their continued relevance in an
ever -changing environment.
Operating Budget Policies
1. The City will maintain at a minimum, an
accessible cash reserve equivalent to eight
(8) weeks of operating costs.
2. No new or expanded services shall be
implemented without a corresponding
revenue source or the implementation of
trade-offs of expenses or revenues at the
same time. This applies to personnel,
equipment and any other peripheral
expenses associated with the service.
3. The City shall continue to support a
scheduled level of maintenance and
replacement of its infrastructure.
4. The City shall support capital expenditures
that reduce future operating costs.
Capital Budget Policies
1. Each year, the City prepares a five-year
capital improvement program ("CIP")
analyzing all anticipated capital
expenditures and identifying associated
funding sources. Future capital
expenditures necessitated by changes in
population, changes in development,
growth, redevelopment or changes in
economic base will be calculated and
included in the capital update process.
2. The City will perform all capital
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
replacement costs. The budget will provide
operating costs to be included in the CIP
for the adequate maintenance and the
document that is submitted to the City
orderly replacement of the capital
Commission for approval.
equipment from current revenues wherever
10.
The City will determine the most
possible.
appropriate financing method for all new
3. The City will provide sufficient funds to
projects.
replace and upgrade equipment as well as
11.
If appropriate, the City will attempt to
to take advantage of new technology
maintain a mixed policy of pay-as-you-go
thereby ensuring that employees have safe
and borrowing against future revenues for
and efficient tools to provide their service. It
financing capital projects.
reflects a commitment to further automation
12.
The City will maintain ongoing
and use of available technology to improve
maintenance schedules relating to road,
productivity in the City's workforce. The
sidewalk and drainage system
objective for upgrading and replacing
improvements.
equipment includes: (1) normal
13.
The City will address and prioritize
replacement as equipment completes its
infrastructure needs on the basis of
useful life, (2) upgrades to new technology,
protecting the health, safety and welfare of
and (3) additional equipment necessary to
the community.
service the needs of the Charter School
14.
A CIP preparation calendar shall be
and the DSAHS.
established and adhered to.
4. The City will use the following criterion to
15.
Capital projects will conform to the City's
evaluate the relative merit of each capital
Comprehensive Plan.
project. Capital expenditures will foster
16.
Long-term borrowing will not be used to
goals of:
fund current operations or normal
a) Projects specifically included in an
maintenance.
approved replacement schedule.
17.
The City will strive to maintain an
b) Projects that reduce the cost of
unreserved General Fund balance at a
operations.
level not less than 10% of the annual
c) Projects that significantly improve
General Fund revenue.
safety and reduce risk exposure.
18.
If new project appropriation needs are
5. The classification of items as capital or
identified at an interim period during the
operating will be determined by two (2)
fiscal year, the funding sources will be
criteria - cost and frequency. Generally, a
identified and mid -year budget
capital project has a "useful life" of more
amendments will be utilized to provide
than one (1) year and a value of $5,000 or
formal budgetary authority. In addition
more.
budget amendments may be utilized to
6. The City will coordinate development of the
increase appropriations for specific capital
CIP with the development of the operating
projects.
budget. Future operating costs associated
with new capital improvements will be
Revenue Policies
projected and included in the operating
1.
The City will attempt to maintain a
forecasts.
diversified and stable revenue system as a
7. The first year of the five-year CIP will be
shelter from short -run fluctuations in any
used as the basis for formal fiscal year
single revenue source.
appropriations during the annual budget
2.
The City will attempt to obtain new revenue
process.
sources as a way of ensuring a balanced
8. The City will maintain all of its assets at a
budget.
level adequate to protect the City's capital
3.
The City will review fees/charges annually
investment and to minimize future
and will design or modify revenue systems
maintenance and replacement costs.
to include provisions that automatically
9. The City will identify the estimated cost of
allow charges to grow at a rate that keeps
capital projects and prepare a funding
pace with the cost of providing the service.
projection that considers revenues and
M
Cash Management/Investment Policies
On February 7, 2019, the City Commission re-
adopted, by Resolution, Chapter 6.6 of the
Administrative Policy Directives and Procedures
Manual, entitled "Investment Objectives and
Parameters" as the City's Investment Policy for the
Management of Public Funds. The Policy was
adopted in accordance with Section 218.415, F.S.,
and its underlying objective is to properly manage
and diversify the City's investments to ensure:
1. Safety of Capital
2. Liquidity of Funds
3. Investment Income
The purpose of this policy is to set forth the
investment objectives and parameters for the
management of public funds of the City. These
policies are designed to ensure the prudent
management of public funds, the availability of
operating and capital funds when needed and a
competitive investment return. This investment
policy applies to the investment of public funds in
excess of amounts needed to meet current
expenses, which includes cash and investment
balances of City funds.
A Complete list of the City's investment categories
may be found in ("APPENDIX B") entitled
Authorized Investment Summary Table.
Fund Balance Policies
The City hereby establishes and will classify
reservations of General Fund, Fund Balance, as
defined herein, in accordance with GASB
Statement No. 54 Fund Balance Reporting and
Governmental Fund Type Definitions. This policy
shall primarily apply to the City's General Fund.
Fund Balance shall be composed of
nonspendable, restricted, committed, assigned and
unassigned amounts.
Fund Balance information is primarily used to
identify the available resources to repay long-term
debt, fund capital improvements, stabilize property
tax rates, or enhance the City's financial position,
in accordance with policies established by the City
Commission.
1-9
Fund Balance Definitions and Classifications
Fund Balance — refers to the difference between
assets and liabilities reported in a governmental
fund. Listed below are the various Fund Balance
categories (in order from most to least restrictive).
Fund Balance — Nonspendable
Includes amounts that are not in a spendable form
(e.g., inventory) or are required, either legally or
contractually, to be maintained intact (e.g.,
principal of an endowment fund).
Examples include:
• Inventory
• Prepaid Expenditures
• Long -Term Portion of Receivables
• Corpus of a Permanent Fund
The City hereby establishes the following
Nonspendable Fund Balance Reserves in the
General Fund:
a) Inventory Reserve
The Inventory Fund Balance Reserve is
established to indicate those amounts
relating to inventories that are not in a
spendable form.
b) Prepaid Expenditures
The Prepaid Expenditures Fund Balance
Reserve is established to indicate those
amounts relating to prepaid expenditures
that are not in a spendable form.
Fund Balance — Restricted
Includes amounts that can be spent only for the
specific purposes stipulated by external resource
providers (e.g., creditors, grant providers,
contributors or laws or regulations of other
governmental entities), constitutionally, or through
enabling legislation (that is, legislation that creates
a new revenue source and restricts its use).
Effectively, restrictions may be changed or lifted
only with the consent of resource providers and
when they are legally enforceable.
Fund Balance — Committed
Includes amounts that can be used only for the
specific purposes as established by the adoption of
this policy and the annual budget ordinance by the
City Commission. Commitments can only be
removed or changed by taking the same action
that originally established the commitment (e.g., an
ordinance).
Committed Fund Balance remains binding unless
removed in the same manner in which it was
established. The action to impose the limitation on
resources needs to occur prior to the close of the
fiscal year, although the exact amount may be
determined subsequently. Contractual obligations
should be incorporated to the extent that existing
resources in the fund have been specifically
committed for use in satisfying those contractual
obligations. Encumbrances may be reported as
committed.
The City hereby establishes the following
Committed Fund Balance Reserves in the General
Fund:
a) Capital Reserve
The Capital Fund Balance Reserve is
committed by the City Commission as set
forth in the annual budget ordinance (and
any amendments thereto) to be utilized in
future years to fund various capital needs.
b) Hurricane/Emergency Recovery
Operating Reserve
The Hurricane/Emergency Recovery
Operating Fund Balance Reserve is to be
maintained by the City Manager at a
minimum level of $5,000,000 for the
purposes of responding to and providing
relief and recovery efforts to ensure the
maintenance of services to the public
during hurricane/emergency situations.
Such emergencies include, but are not
limited to hurricanes, tropical storms,
flooding, terrorist activity and other natural
or man-made disasters. Additional funds
may be appropriated when necessary via a
budget amendment ordinance. This
Reserve may not necessarily be
established in the annual budget. In the
event these funds are utilized, they should
be replenished in order to prepare for
possible future events. The City will make
every effort to replenish this reserve over a
five-year period beginning with the
completion of recovery from the event for
which the reserve funds were used.
Fund Balance — Assigned
Includes amounts that the City intends to use for a
specific purposes or projects as authorized by the
City Manager. In governmental funds other than
the General Fund, assigned fund balance
represents the amount that is not restricted or
1-10
committed. This indicates that resources in other
governmental funds are, at a minimum, intended to
be used for the purpose of that fund. An
appropriation of existing fund balance to eliminate
a projected budgetary deficit in the subsequent
year's budget in an amount no greater than the
projected excess of expected expenditures over
expected revenues satisfies the criteria to be
classified as an assignment of fund balance.
Encumbrances resulting from issuing purchase
orders as a result of normal purchasing activities
approved by appropriate officials may be reported
as assigned.
Fund Balance — Unassigned
Unassigned fund balance for the General Fund
includes all amounts not contained in the other
classifications. Unassigned amounts are the
portion of fund balance which is not obligated or
specifically designated and are generally available
for any purpose. If another governmental fund has
a fund balance deficit, then it will be reported as a
negative amount in the unassigned classification in
that fund. Positive unassigned amounts will be
reported only in the General Fund. The Minimum
Level of Unassigned Fund Balance of the General
Fund, at the beginning of each fiscal year, shall not
be less than 10% of the annual General Fund
revenue. In any fiscal year where the City is unable
to maintain this 10% minimum reservation of fund
balance as required in this section, the City shall
not budget any amounts of unassigned fund
balance for the purpose of balancing the budget. In
addition, the City Manager will make every effort to
reestablish the minimum Unassigned Fund
Balance in a 24 — 36 month period beginning with
the year from which the reserve funds fell below
the 10% threshold.
Spending Order of Fund Balance
The City uses restricted amounts to be spent first
when both the restricted and unrestricted fund
balance is available unless there are legal
documents/contract that prohibit doing this, such
as in grant agreements requiring dollar for dollar
spending. Additionally, the City would first use
committed fund balance, followed by assigned fund
balance and then unassigned fund balance when
expenditures are incurred for purposes for which
amounts in any of the restricted fund balance
classification could be used. Open encumbrances
at the end of the fiscal year may only be classified
as committed or assigned, depending on at what
level of authorization originally established them.
Annual Review and Determination of
Fund Balance Reserve Amounts
The City Manager shall issue a report on an annual
basis to the City Commission outlining compliance
with the fund balance policy
Accounting, Auditing, and
Financial Reporting Policies
An independent audit will be performed annually.
The City will produce annual financial reports in
accordance with GAAP as outlined by the GASB.
Financing Programs and Debt
Administration
The City will have four (4) outstanding long-term
debt issues at September 30, 2020 with a
projected outstanding principal balance of
$20,510,000.
Debt Service Fund Series 2010 & 2011 (230)
Due to a very favorable interest rate environment,
in September of 2010, the City issued a partial
advance refunding of the original Series 1999
Revenue Bonds with a Bank Loan (described
below) that resulted in a more than $1.1 M NPV
savings over the life of the loan. The remaining
portion of the original Series 1999 Revenue Bonds
was refunded in February of 2011 and resulted in a
nearly $530,000 NPV savings over the life of its
loan.
The Series 2010 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt service
payments each year. This loan is structured the
same as a serial bond issue with principal
payments due on April 1st and semi-annual interest
payments due on April 1st and October 1st of each
year with the final maturity on April 1, 2029. Debt
service requirements average approximately
$751,000 per year over the 19-year life of the
obligation. The interest rate is locked at 3.42%.
The Series 2011 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt service
payments each year. This loan is structured the
same as a serial bond issue with principal
payments due on April 1st and semi-annual interest
payments due on April 1st and October 1st of each
year with the final maturity on April 1, 2029. Debt
service requirements average approximately
$406,000 per year over the 19-year life of the
obligation. The interest rate is locked at 3.64%.
Debt Service Fund Series 2012 (A) (250) &
Series 2012 (B) (290)
Due to a very favorable interest rate environment,
in June of 2012, the City refunded the original
Series 2002 Revenue Bonds with a Bank Loan
(described below) that resulted in a more than
$2.5M NPV savings over the life of the loan.
The Series 2012 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt service
payments each year. This loan is structured the
same as a serial bond issue with principal
payments due on August 1st and semi-annual
interest payments due on February 1st and August
1st of each year with the final maturity on August 1,
2027. Debt service requirements average
approximately $368,000 and $411,000 for Debt
Service Funds 250 and 290, respectively per year
over the 15-year life of the obligation. The interest
rate is locked at 2.65%.
Debt Service Fund Series 2018 (291)
The Series 2018 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt service
payments each year. This loan is structured the
same as a serial bond issue with principal and
interest payments due on February 1st and August
1st of each year with the final maturity on August 1,
2038. Debt service requirements average
approximately $497,000 per year over the 20-year
life of the obligation. The interest rate is locked at
3.68%.
Debt Policy and Administration
The City has established an informal policy
regarding the utilization and management of debt
instruments. Debt is used for a variety of purposes.
The principal use of debt by the City has been for
making capital expenditures. This informal policy
was formed to establish criterion and procedures
for the issuance of debt financing by the City. This
Debt Policy supports the commitment of the City
Commission, management, staff and other
decision makers to adhere to the sound financial
management practices including full and timely
repayment of all borrowings and achieving the
lowest possible cost of capital.
1. General
a) The City will analyze all funding
alternatives in order to minimize the
impact of debt structures on the
taxpayers.
b) The City may utilize debt to refinance
current debt or for the acquisition,
construction or remodeling of capital
improvement projects that cannot be
funded from current revenue sources or
in such cases wherein it is more
equitable to the user of the project to
finance the project over its useful life.
Debt Structure
The City may consider the use of credit
enhancements (letters of credit, bond
insurance, surety bonds, etc.) when such
credit enhancements process cost
effective.
3. Issuance of Obligations
a) The City may retain an independent
financial advisor for advice on debt
structuring and marketing debt
issuances.
b) The City may also retain independent
bond counsel and disclosure counsel
for legal and procedural advice on all
debt issuances.
c) As necessary, the City may retain other
service advisors, such as trustees,
underwriters and pricing advisors.
d) Any process utilized to select
professional service providers in
connection with the City's debt program
shall be in conformance with City
purchasing policies, procedures and
requirements.
4. Maturity of the Debt
Bonds will generally not have more than
thirty (30) year duration.
5. Payment of Debt
Pre -authorized electronic payments are
utilized to ensure that all debt related
payments are made and received in a
timely manner.
1-12
Debit Limit
Although the City Charter makes no reference to
limitations in establishing debt (i.e., debt limit), the
City has limited its borrowing to prudent levels that
are able to be satisfied with existing revenue and
cash flow projections. The City utilizes debt
financing on large expenditures for capital projects
or purchases that may be depreciated over their
useful lives. By using debt financing, the cost of the
expenditure is amortized over its useful life
allowing the expenditure to be matched against
revenue streams from those receiving the benefits.
When establishing debt, there are a number of
factors that must be considered in the process.
These factors include the long-term needs of the
City and the amount of resources available to
repay the debt. There are different ways for a City
to achieve debt financing. The City may obtain a
bank loan, issue special revenue bonds or ask the
residents to approve a ballot item authorizing the
issuance of general obligation bonds. The
Commission considers the asset's useful life and
current economic conditions, to determine the
appropriate type of financing instrument.
Cash Management
Pooled Cash
The City maintains a pooled cash account for all
funds, enabling the City to invest large amounts of
idle cash for short periods of time and to optimize
earnings potential. Cash and cash equivalents
represents the amount owned by each City fund.
Interest earned on pooled cash and investments is
allocated monthly based on cash balances of the
respective funds. Investments are reported at their
fair value based on quoted market prices as
reported by recognized security exchanges.
Investment Categories
Cash. Cash Eauivalents and Investments
This investment category consists of cash and
short-term investments with original maturities of
three (3) months or less when purchased, includes
cash on hand, demand deposits and investments
with the Florida SBA Pool.
Operating Account
The City's operating funds are currently in a Full
Analysis Public Funds Account. This account earns
a combination of credit against our analysis
charges in addition to interest income. At June 30,
2020, the City's funds were collateralized
according to the Qualified Public Depository
program, where banks are required to maintain
collateral amounts with the Florida Pool.
Florida SBA Pool ("Florida Prime")
Florida Prime is a 2a7-like pool and the value of
the City's position is the same as the value of the
pool shares and is recorded at amortized cost.
Investments under Management
In May of 2009 the City contracted with an
Investment Manager to manage a portion of the
City's investment portfolio in accordance with our
Investment Objectives and Parameters Policy. The
City utilizes a 3rd- Party Custodian for all of the
City's investments under the direction of our
Investment Manager.
Purchasing Policy and Administration
The purchasing process involves the act and
function of responsibility for the acquisition of
equipment, materials, supplies and services
arriving at a fair and reasonable price and terms,
preparing the contract or purchase order, and
following up to ensure timely delivery. Our goal is
to promote the City's best interest through
planning, evaluation and selection of vendors in
order to obtain cost effective and efficient goods
and services. The Finance Department via the
Purchasing Agent is to conduct all purchasing
activities in a manner that is conducive to building
and maintaining a professional relationship with
vendors while buying the goods and services
required at the lowest possible cost to the City.
Objectives
To provide at the time and place needed in the
proper quantity and of the proper quality: all
materials, supplies, tools, equipment and services
for the operations of the City.
To secure such materials, supplies, tools,
equipment and services at the lowest
possible cost, consistent with prevailing
economic conditions, while establishing
and maintaining a reputation for fairness
and integrity.
To furnish members of management with
timely information and to advise them how
market conditions and trends could affect
the future availability and price of any
1-13
needed materials, supplies, tools,
equipment and services.
3. Conduct all purchasing in accordance with
City Ordinance No. 96-07 as amended by
Ordinance No. 2006-17.
4. Stimulate competitive bidding and provide
interested vendors with an opportunity to
offer their products and/or services to the
City.
Purchasing Guidelines
1. Purchases < or = to $2,500
do not require competitive bidding or City
Commission approval.
2. Purchases > $2,500 but < $50,000
may be made or entered into by the City
Manager without City Commission
approval, provided that three (3) quotes
are obtained.
3. Purchases > $50,000
Except as exempted by sections 2-253
and 2-256, shall be awarded by the City
Commission after formal competitive
Bidding, (e.g., Request for Proposal
[RFP]).
Risk Management
The City maintains an insurance policy through the
Florida Municipal Insurance Trust for general
liability, automobile, property, flood, workers'
compensation coverage and other miscellaneous
insurance coverages for City -owned or leased
facilities and equipment. The liability limit under
this policy is $5,000,000.
DEMOGRAPHICS AND MISCELLANEOUS STATISTICS
FISCAL YEAR 2020/21
Date of Incorporation:
Form of City Government:
Area:
Population per State Estimate'):
Ethnic Distribution (2):
White (Non -Hispanic)
Hispanic
Age Distribution(2)
Under20
17%
20-34
18%
35-54
26%
55-64
13%
65+
26%
Average Household Size(2):
Average Household size
Average Family size
Housing Occupancy(2):
Total housing units
Owner occupied housing units
Renter occupied housing units
Seasonal, recreational and vacant
housing units
Full -Time Employees:
Public Facilities Located
within Corporate Limits:
Public Parks:
Open Space Recreation (acres):
Arts & Cultural Center:
Public Libraries(3):
November 7, 1995
Commission — Manager
3.2 Square Miles
38,031
57.9%
35.8%
180
1.99
2.66
26,120
11,756
6,136
8,228
African American
Other
Public Tennis Courts:
Public Recreation Centers
3.9%
2.4%
3
1
Public Schools: -
Charter Schools: 2
Aventura City of Excellence School (K-8)
Don Soffer Aventura High School
Police Stations: 1
Fire Stations(3): 2
(1) University of Florida, Bureau of Economic and Business Research. Population is an estimate
as of April 1, 2019
(2) U.S. Census Bureau, Profile of General Demographic Characteristics: 2010 for Aventura,
Florida
(3) Operated by Miami -Dade County
7
32
1
1
1-14
BUDGET PREPARATION CALENDAR
FISCAL YEAR 2020/21
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 10
City Manager
Electronic spreadsheets are delivered to
Department Directors with updated
budget preparation directives.
April 13
All Department Directors
Completed budget estimates are submitted to
to
City Manager
the City Manager. Revenue estimates
May 8
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 29
expenditures submitted to City Manager.
June 1
City Manager
Conducts departmental budget review
to
Assistant City Manager —
meetings, balances budget and prints
June 19
Finance and Administration
budget document.
July 10
City Manager
City Manager's recommended budget
document and message are submitted to
City Commission.
July 16
City Commission
Budget Review Meeting, adopt tentative ad
City Manager
valorem rate to transmit to County for
notification purposes.
September 8*
City Commission
First reading on budget and ad valorem tax
rate ordinances.
September 16*
City Commission
Second reading on budget, ad valorem tax
rate ordinance and Public Hearing.
September 18
Assistant City Manager—
Documents transmitted to Property
Finance and Administration
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
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
251,121,004
(555,067,665)
10,365,840,176
2020
2019
11,012,770,618
286,769,608
(669,343,694)
10,740,186,632
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 2019/20:
Millage Total Operating Debt
Code City Millage Millage Millage
2800
Aventura
1.7261
1.7261
-
3000
Uninc. County
1.9283
1.9283
-
1200
Bal Harbour
1.9654
1.9654
-
3500
Doral
2.0872
1.9000
0.1872
3100
jSunny Isles Beach
2.2000
2.2000
-
3300
Palmetto Bay
2.2000
2.2000
-
3200
Miami Lakes
2.3127
2.3127
-
2000
Pinecrest
2.3990
2.3990
-
3600
Cutler Bay
2.4323
2.4323
-
2400
Key Biscayne
3.1950
3.1950
-
1300
Bay Harbor Island
3.6245
3.6245
-
2500
Sweetwater
3.9948
3.9948
-
0900
South Miami
4.3000
4.3000
-
1400
S urfs ide
4.4000
4.4000
-
2200
Medley
5.0500
5.0500
-
2600
Virginia Gardens
5.1000
5.1000
-
2700
Hialeah Gardens
5.1613
5.1613
-
0300
Coral Gables
5.5590
5.5590
-
0200
Miami Beach
6.0221
5.7288
0.2933
2300
North Bay Village
6.1179
5.4992
0.6187
2100
Indian Creek
6.3000
6.3000
-
0400
Hialeah
6.3018
6.3018
-
1000
Homestead
6.4015
5.9215
0.4800
0700
North Miami Beach
6.8194
6.2000
0.6194
1500
West Miami
6.8858
6.8858
-
1600
Florida City
7.1858
7.1858
-
0500
Miami Springs
7.3300
7.3300
-
0600
North Miami
7.5000
7.5000
-
3400
Miami Gardens
7.8325
6.9363
0.8962
0100
Miam i
7.9900
7.5665
0.4235
1800
El Portal
8.3000
8.3000
-
1100
Miami Shores
8.3009
7.9000
0.4009
1900
Golden Beach
8.4000
7.5780
0.8220
1700
1 Biscayne Park
9.7000
9.7000
-
0800
Opa-locks
9.8000
9.8000
-
Source: Miami -Dade County Office of the Property Appraiser
2019 Adopted Millage Rates Schedule
1-17
WHERE DO YOUR TAX DOLLARS GO?
(Based on fiscal year 2019/20 Tax Rates)
Miami -Dade County Miami -Dade County School Board City of Aventura
W mil."'Y P I - H _ = 1t
Everglades
90111
Okeechobee Basin SFWM
(depiction above is for representational purposes only and is not designed to exact scale)
2019/20
Adopted
Taxing Authority
Millages
%
Miami -Dade County
8.3176
47.52%
Miami -Dade County School Board
7.1480
40.84%
South Florida Water Management District (SFWMD)
0.1152
0.66%
Everglades
0.0397
0.23%
Okeechobee Basin
0.1246
0.71%
Florida Inland Navigation District (FIND)
0.0320
0.18%
City of Aventura
1.7261
9.86%
Total Millage Rate
17.6032
100.00%
1-18
COMPARATIVE PERSONNEL ALLOCATION SUMMARY
City Commission
Office of the City Manager
Legal "
City Clerk's Office
Finance
Information Technology
Police
Community Development
Community Services
Public Works/Transportation
Arts & Cultural Center*
Charter School ""
Don SofferAventura H.S.
Total
Comparative Personnel Allocation Summary
10 - Year Presentation
2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21
7.0
7.0
7.0
7.0
7.0
7.0
7.0
7.0
7.0
7.0
4.6
4.6
3.6
3.6
3.6
3.0
3.0
3.0
3.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
7.0
6.0
7.0
7.0
7.0
7.0
7.0
7.0
7.0
7.0
6.0
6.0
6.0
6.0
6.0
6.0
6.0
6.0
6.0
6.0
120.0
121.0
121.0
123.0
124.0
125.0
129.0
130.0
130.0
130.0
8.4
8.4
8.4
8.4
9.4
9.0
9.0
9.0
9.0
7.0
27.0
26.0
26.0
26.0
26.0
21.5
24.0
24.0
25.0
25.0
-
-
-
-
-
6.5
7.0
7.0
7.0
7.0
3.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
185.0
185.0
185.0
187.0
189.0
191.0
198.0
199.0
200.0
197.0
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
■ Bicycle Sharing Program
■ Management of the Aventura Arts & Cultural Center
■ ACES Charter School Teachers and After School Programs
■ ACES Charter School Transportation and Food Services
■ Management of the Don Soffer Aventura High School
1-19
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
1-20
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
e
q
SUMMARY OF ALL FUNDS
2-1
CITY OF AVENTURA
SUMMARY OF ALL FUNDS
2020/21
OPERATING & CAPITAL OUTLAY
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
FUND ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. FUND 2017/18 2018/19 2019/20 2020/21 2020/21
001
General Fund $
61,849,087 $
59,974,450 $
55,171,079 $
54,353,943 $
54,353,943
110
Police Education Fund
5,491
5,895
13,096
5,500
5,500
120
Transportation & Street Maint. Fund
3,533,201
3,821,884
8,387,545
2,767,000
2,767,000
180
911 Fund
87,779
94,655
115,360
105,350
105,350
230-290
Debt Service Funds
2,770,224
2,770,224
3,506,084
2,455,435
2,455,435
392
Capital Projects Fund
476,907
442,263
864,932
864,932
864,932
393
Aventura Charter High School Const. F
13,689,166
1,726,303
797,527
410
Stormwater Utility Fund
1,359,964
1,353,706
1,381,739
1,340,250
1,340,250
620
Police Offduty Services Fund
509,111
676,491
475,000
475,000
475,000
Subtotal
84,280,930
70,865,871
70,712,362
62,367,410
62,367,410
Interfund Eliminations
(8,829,335)
(3,034,942)
(2,996,294)
(2,300,214)
(2,300,214)
OFal Revenue $
75,451,595 $
67,830,929 $
67,716,068 $
60,067,196 $
60,067,196
EXPENDITURES
DEPTJ APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. DEPARTMENT 2017/18 2018/19 2019/20 2020/21 2020/21
Operating Expenditures:
0101
City Commission
0501
Office of the City Manager
0601
Legal
0801
City Clerk's Office
1001
Finance
1201
Information Technology
2001
Police
4001
Community Development
5001
Community Services
5401
Public Works/Transportation
7001
Arts & Cultural Center
9001
Non -Departmental
Subtotal
Capital Outlay:
8005
Office of the City Manager
8008
City Clerk's Office
8010
Finance
8012
Information Technology
8020
Police
8040
Community Development
8050
Community Services
8054
Public Works/Transportation
8069
Charter School
8070
Arts & Cultural Center
8090
Non -Departmental
8090
CIP Reserve
Subtotal
Non - Departmental.
9001
Transfer to Funds
9001
Debt Service
Subtotal qr
$ 143,959 $
146,406 $
148,877 $
150,764 $
150,764
885,567
584,141
621,129
587,135
587,135
261,656
417,607
311,000
311,000
311,000
293,580
300,514
349,813
359,674
359,674
1,022,380
1,049,136
1,085,278
1,098,400
1,098,400
1,064,222
1,102,231
1,189,026
1,239,190
1,239,190
19,689,900
20,740,371
21,541,058
21,796,067
21,796,067
5,036,699
3,783,281
2,676,218
2,686,805
2,686,805
2,380,944
2,695,795
2,542,293
2,573,009
2,573,009
5,700,240
5,766,617
5,660,997
5,690,848
5,690,848
797,663
804,742
840,260
856,996
856,996
2,019,032
1,370,573
1,704,500
1,509,500
1,509,500
39,295,842
38,761,414
38,670,449
38,859,388
38,859,388
2,000
2,000
2,226
887
2,000
1,000
1,000
2,908
2,717
5,000
2,000
2,000
386,138
146,945
169,292
181,000
181,000
724,698
860,982
1,002,569
849,335
849,335
7,196
159,574
146,784
5,500
5,500
319,009
263,285
468,852
157,500
157,500
3,474,511
908,176
7,226,167
1,761,742
1,761,742
2,361,765
13,756,177
797,527
200,000
200,000
41,924
114,984
86,788
31,400
31,400
4,720,715
178,292
1,653
15,630,903
15, 562,896
15,562,896
12,043,090
16,392,019
25,539,535
18,752,373
18,752,373
2,699,842 2,699,842 3,506,084 2,455,435 2,455,435
2,699,842 2,699,842 3,506,084 2,455,435 2,455,435
Total Expenditures $ 54,038,774 $ 57,853,275 $ 67,716,068 $ 60,067,196 $ 60,067,196
2-2
CITY OF AVENTURA
SUMMARY OF ALL FUNDS
2020/21
OPERATING & CAPITAL OUTLAY
DEPT./ APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY 2017/18 2018/19 2019/20 2020/21 2020/21
1000/2999
Personal Services
3000/3999
Contractual Services
4000/4999
Other Charges/Svcs
5000/5399
Commodities
5400/5999
Other Operating Expenses
-
Subtotal
6000/6999
Capital Outlay
7000/7999
Debt Service
8000/8999
Transfer to Funds
Total Expenditures
$ 23,185,989 $ 23,736,330 $
10,057,501 9,155,789
4,480,510 4,668,228
521,074 563,556
1,050,768 637,511
24,667,403 $
24,834,400 $
24,834,400
8,146,165
8,290,779
8,290,779
5,044,700
4,906,224
4,906,224
586,850
611,000
611,000
225,331
216,985
216,985
39,295,842
38,761,414
38,670,449
38,859,388
38,859,388
12,043,090
16,392,019
25,539,535
18,752,373
18,752,373
2,699,842
2,699,842
3,506,084
2,455,435
2,455,435
$ 54,038,774 $ 57,853,275 $ 67,716,068 $ 60,067,196 $ 60,067,196
Comparative Personnel Allocation Summary
4 - Year Presentation
2017/18 2018/19 2019/20 2020/21
City Commission 7.0
7.0
7.0
7.0
Office of the City Manager 3.0
3.0
3.0
2.0
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 129.0 130.0
130.0
130.0
Community Development 9.0
9.0
9.0
7.0
Community Services 24.0
24.0
25.0
25.0
Public Works/Transportation 7.0
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
N/A
198.0 199.0
200.0
197.0
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.
Total Full -Time
Total Part -Time
Tota I
Comparative Personnel Allocation Summary
Full -Time vs. Part -Time
4 - Year Presentation
2017/18 2018/19 2019/20 2020/21
182.0 183.0 183.0 180.0
16.0 16.0 17.0 17.0
198.0 199.0 200.0 197.0
2-3
CITY OF AVENTURA
FUND BALANCE ANALYSIS
APPROVED CITY MANAGER COMMISSION
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
DEPARTMENT 2017/18 2018/19 2019/20 2020/21 2020/21
GENERAL FUND (001)
Beginning Balance/Carryover
$ 17,478,338 $
15,407,572 $
15,309,221 $
14,260,504 $
14,260,504
Revenues/Sources
44,370,749
44,566,878
39,861,858
40,093,439
40,093,439
Expenditures/Uses
(53,269,905)
(39,990,801)
(40,775,088)
(39,581,639)
(39,581,639)
Ending Fund Balance
$ 8,579,182 $
19,983,649 $
14,395,991 $
14,772,304 $
14,772,304
SPECIAL REVENUE FUNDS
POLICE EDUCATION FUND (110)
Beginning Balance/Carryover $ 3,798 $ 3,798 $ 7,596 $ $
Revenues/Sources 2,407 2,407 5,500 5,500 5,500
Expenditures/Uses (3,910) (3,910) (13,096) (5,500) (5,500)
Ending Fund Balance $ 2,295 $ 2,295 $ - $ - $
STREET MAINTENANCE FUND (120)
Beginning Balance/Carryover $ 3,051,273 $ 3,051,273 $ 6,102,545 $ 860,000 $ 860,000
Revenues/Sources 1,584,908 1,584,908 2,285,000 1,907,000 1,907,000
Expenditures/Uses (1,510,952) (1,510,952) (8,387,545) (2,767,000) (2,767,000)
F Ending Fund Balance $ 3,125,229 $ 3,125,229 $ - $ - $
911 FUND (180)
Beginning Balance/Carryover $ 12,560 $ 12,560 $ 25,120 $ 20,000 $ 20,000
Revenues/Sources 51,173 51,173 90,240 85,350 85,350
Expenditures/Uses (44,708) (44,708) (115,360) (105,350) (105,350)
Ending Fund Balance $ 19,025 $ 19,025 $ - $ - $
DEBT SERVICE FUNDS (230-291)
Beginning Balance/Carryover $ 157,999 $ 157,999 $ 315,996 $ $
Revenues/Sources 1,610,170 1,610,170 3,190,088 2,455,435 2,455,435
Expenditures/Uses (1,753,043) (1,753,043) (3,506,084) (2,455,435) (2,455,435)
rEnding Fund Balance $ 15,126 $ 15,126 $ - $ - $
CAPITAL PROJECTS FUND (392)
Beginning Balance/Carryover $ - $ - $ 864,932 $ 864,932 $ 864,932
Revenues/Sources 63,209 63,209
Expenditures/Uses (39,876) (39,876) (864,932) (864,932) (864,932)
Ending Fund Balance $ 23,333 $ 23,333 $ - $ - $
AVENTURA CHARTER HIGH SCHOOL CONSTRUCTION FUND (393)
Beginning Balance/Carryover $ - $ $ $ $
Revenues/Sources 13,689,166 1,726,303 797,527
Expenditures/Uses (2,361,765) (13,756,177) (797,527)
1 Ending Fund Balance $ 11,327,401 $ (12,029,874) $ - $ $
STORMWATER UTILITY FUND (410)
Beginning Balance/Carryover $ 36,870 $ 36,870 $ 73,739 $ 38,250 $ 38,250
Revenues/Sources 553,472 553,472 1,308,000 1,302,000 1,302,000
Expenditures/Uses (657,639) (657,639) (1,381,739) (1,340,250) (1,340,250)
Ending Fund Balance $ (67,297) $ (67,297) $ - $ - $
POLICE OFFDUTY SERVICES FUND (620)
Beginning Balance/Carryover $ - $ - $ - $ - $
Revenues/Sources 232,034 232,034 475,000 475,000 475,000
Expenditures/Uses (291,319) (291,319) (475,000) (475,000) (475,000)
Ending Fund Balance $ (59,285) $ (59,285) $ - $ - $
2-4
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
GENERAL FUND
2-5
CITY OF AVENTURA
GENERAL FUND - 001
SUMMARY OF BUDGET
FISCAL YEAR 2020/21
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 2017/18 2018/19 2019/20 2020/21 2020/21
Current Revenues $ 44,370,749 $ 44,566,878 $ 39,861,858 $ 40,093,439 $ 40,093,439
Carryover 17,478,338 15,407,572 15,309,221 14,260,504 14,260,504
Total Revenues $ 61,849,087 $ 59,974,450 $ 55,171,079 $ 54,353,943 $ 54,353,943
EXPENDITURES
DEPT./ APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. DEPARTMENT 2017/18 2018/19 2019/20 2020/21 2020/21
Operating Expenditures:
0101
City Commission
$ 143,959 $
146,406 $
148,877 $
150,764 $
150,764
0501
Office of the City Manager
885,567
584,141
621,129
587,135
587,135
0601
Legal
261,656
417,607
311,000
311,000
311,000
0801
City Clerk's Office
293,580
300,514
349,813
359,674
359,674
1001
Finance
1,022,380
1,049,136
1,085,278
1,098,400
1,098,400
1201
Information Technology
1,064,222
1,102,231
1,189,026
1,239,190
1,239,190
2001
Police
19,171,769
20,132,807
20,957,752
21,218,857
21,218,857
4001
Community Development
5,036,699
3,783,281
2,676,218
2,686,805
2,686,805
5001
Community Services
2,380,944
2,695,795
2,542,293
2,573,009
2,573,009
5401
Public Works/Transportation
3,184,738
3,113,731
3,230,973
3,268,540
3,268,540
7001
Arts & Cultural Center
797,663
804,742
840,260
856,996
856,996
9001
Non -Departmental
2,019,032
1,370,573
1,704,500
1,509,500
1,509,500
Subtotal
36,262,209
35,500,964
35,657,119
35,859,870
35,859,870
Capital Outlay
8005
Office of the City Manager
2,000
2,000
8008
City Clerk's Office
2,226
887
2,000
1,000
1,000
8010
Finance
2,908
2,717
5,000
2,000
2,000
8012
Information Technology
386,138
146,945
169,292
181,000
181,000
8020
Police
724,698
771,573
940,149
766,355
766,355
8040
Community Development
7,196
159,574
146,784
5,500
5,500
8050
Community Services
166,380
263,285
468,852
157,500
157,500
8054
Public Works/Transportation
2,356,176
81,638
299,157
76,800
76,800
8069
Charter School
200,000
200,000
8070
Arts & Cultural Center
41,924
114,984
86,788
31,400
31,400
8090
Non -Departmental
4,720,715
178,292
1,653
8090
CIP Reserve
14,395,991
14,772,304
14,772,304
Subto�
8,410,361
1,719,895
16,517,666
16,193,859
16,193,859
Transfer to Funds
8,597,335
2,769,942
2,996,294
2,300,214
2,300,214
Subtotal
8,597,335
2,769,942
2,996,294
2,300,214
2,300,214
Total
$ 53,269,905 $
39,990,801 $
55,171,079 $
54,353,943 $
54,353,943
wool
CITY OF AVENTURA
GENERAL FUND - 001
CATEGORY SUMMARY
FISCAL YEAR 2020/21
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CODE CATEGORY 2017118 2018119 2019120 2020/21 2020121
3100001319999 Locally Levied Taxes $ 26,085,732 $ 26,209,992 $ 26,866,707 $ 26,305,195 $ 26,305,195
3200001329999
Licenses & Permits
3300001339999
Intergovernmental Revenues
3400001349999
Charges for Services
3500001359999
Fines & Forfeitures
3600001369999
Miscellaneous Revenues
3800001389999
Transfer from Funds
3999001399999
Fund Balance
Total Available General Fund
8,652,714
6,592,049
4,080,500
6,499,557
6,499,557
3,927,769
4,847,227
3,927,670
3,088,870
3,088,870
2,604,902
2,823,334
2,629,481
2,252,317
2,252,317
2,579,456
2,675,837
1,777,500
1,752,500
1,752,500
520,176
1,418,439
580,000
195,000
195,000
17,478,338
15,407,572
15,309,221
14,260,504
14,260,504
$ 61,849,087 $
59,974,450 $
55,171,079 $
54,353,943 $
54,353,943
EXPENDITURES
APPROVED CITY MANAGER COMMISSION
OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CODE CATEGORY 2017118 2018119 2019120 2020/21 2020121
1000/2999
Personal Services
22,762,626
23,226,111
24,192,403
24,359,400
24,359,400
3000/3999
Contractual Services
7,897,145
6,917,137
5,721,891
5,873,721
5,873,721
4000/4999
Other Charges & Services
4,388,865
4,585,661
4,955,490
4,817,014
4,817,014
5000/5399
Commodities
520,481
562,896
585,850
608,500
608,500
5400/5499
Other Operating Expenses
693,092
209,159
201,485
201,235
201,235
Total operating expenses
36,262,209
35,500,964
35,657,119
35,859,870
35,859,870
6000/6999
Capital Outlay
8,410,361
1,719,895
16,517,666
16,193,859
16,193,859
8000/8999
Transfer to Funds
8,597,335
2,769,942
2,996,294
2,300,214
2,300,214
Total expenditures
$ 53,269,905 $
39,990,801 $
55,171,079 $
54,353,943 $
54,353,943
2-7
CITY OF AVENTURA
GENERAL FUND - 001
FUND BALANCE ANALYSIS
FISCAL YEAR 2020/21
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CATEGORY 2017/18 2018/19 2019/20 2020/21 2020/21
Beginning Fund Balance $ 17,478,338 $ 15,407,572 $ 15,309,221 $ 14,260,504 $ 14,260,504
Revenues/Sources:
Locally Levied Taxes
Property Taxes
Section 185 Premium Tax
Utility Taxes
Unified Comm. Tax
City Business Tax
Subtotal
Licenses & Permits
Intergovernmental Rev.
Charges for Services
Fines & Forfeitures
Miscellaneous
Interfund Transfers In
_�ubtota�
Total Revenues/Sources
$ 16,747,025 $
17,051,593 $
17,686,707 $
17,375,195 $
17,375,195
435,103
474,040
425,000
425,000
425,000
6,094,873
6,141,085
6,040,000
6,005,000
6,005,000
1,957,821
1,748,708
1,850,000
1,700,000
1,700,000
850,910
794,566
865,000
800,000
800,000
26,085,732
26,209,992
26,866,707
26,305,195
26,305,195
8,652,714
6,592,049
4,080,500
6,499,557
6,499,557
3,927,769
4,847,227
3,927,670
3,088,870
3,088,870
2,604,902
2,823,334
2,629,481
2,252,317
2,252,317
2,579,456
2,675,837
1,777,500
1,752,500
1,752,500
520,176
1,418,439
580,000
195,000
195,000
18,285,017 18,356,886 12,995,151 13,788,244 13,788,244
$ 44,370,749 $ 44,566,878 $ 39,861,858 $ 40,093,439 $ 40,093,439
APPROVED CITY MANAGER COMMISSION
OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CODE CATEGORY 2017/18 2018/19 2019/20 2020/21 2020/21
Expenditures/Uses:
Operating Expenditures
0101
City Commission
0501
Office of the City Manager
0601
Legal
0801
City Clerk's Office
1001
Finance
1201
Information Technology
2001
Police
4001
Community Development
5001
Community Services
5401
Public Works/Transportation
7001
Arts & Cultural Center
9001
Non -Departmental
Total Operating Expenditures
Capital Outlay Expenditures
Interfund Transfers Out
expenditures/Uses
Ending Fund Balance
Designated for
Capital Improvements
$ 143,959 $
146,406
$ 148,877 $
150,764 $
150,764
885,567
584,141
621,129
587,135
587,135
261,656
417,607
311,000
311,000
311,000
293,580
300,514
349,813
359,674
359,674
1,022,380
1,049,136
1,085,278
1,098,400
1,098,400
1,064,222
1,102,231
1,189,026
1,239,190
1,239,190
19,171,769
20,132,807
20,957,752
21,218,857
21,218,857
5,036,699
3,783,281
2,676,218
2,686,805
2,686,805
2,380,944
2,695,795
2,542,293
2,573,009
2,573,009
3,184,738
3,113,731
3,230,973
3,268,540
3,268,540
797,663
804,742
840,260
856,996
856,996
2,019,032
1,370,573
1,704,500
1,509,500
1,509,500
36,262,209 35,500,964 35,657,119 35,859,870 35,859,870
8,410,361
8,597,335
1,719,895
2,769,942
2,121,675
2,996,294
1,421,555
2,300,214
1,421,555
2,300,214
53,269,905
39,990,801
40,775,088
39,581,639
39,581,639
8,579,182
19,983,649
14,395,991
14,772,304
14,772,304
Wl
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
e
q
REVENUE PROJECTIONS
2-9
CITY OF AVENTURA
GENERAL FUND - 001
REVENUE PROJECTIONS
FISCAL YEAR 2020/21
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017118 2018/19 2019120 2020121 2020121
Locally Levied Taxes
3111000
Ad Valorem Taxes -Current
$ 16,211,763
$ 16,413,368 $
17,611,707 $
17,300,195 $
17,300,195
3112000
Ad Valorem Taxes -Delinquent
535,262
638,225
75,000
75,000
75,000
3125200
Section 185 Premium Tax
435,103
474,040
425,000
425,000
425,000
3141000
Utility Tax -Electric
4,815,042
4,903,339
4,835,000
4,800,000
4,800,000
3143000
Utility Tax -Water
1,250,281
1,213,984
1,175,000
1,175,000
1,175,000
3144000
Utility Tax -Gas
29,550
23,762
30,000
30,000
30,000
3149000
Unified Communications Tax
1,957,821
1,748,708
1,850,000
1,700,000
1,700,000
3161000
City Business Tax
850,910
794,566
865,000
800,000
800,000
Subtotal
26,085,732
26,209,992
26,866,707
26,305,195
26,305,195
Licenses & Permits
3221000
Building Permits
5,534,599
3,663,196
2,318,000
2,383,800
2,383,800
3221500
Radon/Code Comp Admin. Fee
27,046
12,301
7,500
7,500
7,500
3222000
Certificate of Occupancy
475,577
489,925
155,000
155,000
155,000
3231000
Franchise Fee -Electric
1,885,946
1,710,622
835,000
3,201,257
3,201,257
3234000
Franchise Fee -Gas
6,350
10,083
90,000
90,000
90,000
3237100
Franchise Fee -Sanitation
601,476
628,751
575,000
587,000
587,000
3238000
Franchise Fee -Towing
51,000
50,000
50,000
50,000
50,000
3291000
Engineering Permits
70,720
27,171
50,000
25,000
25,000
Subtotal
8,662,714
6,592,049
4,080,500
6,499,557
6,499,557
Intergovernmental Revenues
3312100
Bulletproof Vests
9,506
5,535
3312910
FEMA
27,957
702,020
3342009
Justice Assistance Grant
1,520
3343601
FDEP Agreement
200,000
3344901
Maintenance Agreement Payment
12,676
12,676
12,670
12,670
12,670
3351200
State Revenue Sharing
812,031
850,742
835,000
691,200
691,200
3351500
Alcoholic Beverage License
19,641
25,954
20,000
20,000
20,000
3351800
Half Cent Sales Tax
2,965,580
2,994,211
2,995,000
2,320,000
2,320,000
3354930
Fuel Tax Refund
14,321
4,270
15,000
5,000
5,000
3377501
MPO Transit Study
13,281
3382000
County Business Tax
51,256
51,819
50,000
40,000
40,000
Subtot
3,927,769
4,847,227
3,927,670
3,088,870
3,088,870
Charges For Services
3413000
Certificate of Use Fees
4,763
4,515
5,000
5,000
5,000
3419500
Lien Search Fees
88,719
80,300
80,000
70,000
70,000
3421300
Police Services Agreement
1,197,114
1,271,374
1,299,481
1,321,817
1,321,817
3425000
Development Review Fees
153,315
108,100
130,000
110,500
110,500
3471000
Rec/Cultural Events
23,779
2,986
15,000
3472000
Parks & Recreation Fees
158,284
310,857
175,000
125,000
125,000
3472500
Community Center Fees
244,281
260,113
225,000
150,000
150,000
3473000
Membership & Guest Fees
48,926
69,077
3474000
Founders Day
32,875
32,325
30,000
25,000
25,000
3475000
Summer Recreation
483,943
491,246
500,000
300,000
300,000
3476001
AACC Fees and Rentals
168,903
192,441
170,000
145,000
145,000
Subtotal
2,604,902
2,823,334
2,629,481
2,262,317
2,262,317
2-10
CITY OF AVENTURA
GENERAL FUND - 001
REVENUE PROJECTIONS - CONTINUED
FISCAL YEAR 2020/21
OBJECT
APPROVED
CITYMANAGER
COMMISSION
CODE
ACTUAL ACTUAL BUDGET
PROPOSAL
APPROVAL
NO. CATEGORY RECAP
2017/18 2018/19 2019/20
2020/21
2020/21
Fines & Forfeitures
3511000 County Court Fines
268,039
284,354
275,000
250,000
250,000
3541000 Code Violation Fines
2,382
5,774
2,500
2,500
2,500
3542000 Intersection Safety Camera Program
2,309,035
2,385,709
1,500,000
1,500,000
1,500,000
Subtotal
2,579,456
2,675,837
1,777,500
1,752,500
1,752,500
Misc. Revenues
3611000
Interest Earnings
436,644
1,158,802
500,000
125,000
125,000
3644200
Sale of Assets
26,285
22,459
20,000
20,000
20,000
3644910
Lost/Abandoned Property
2,063
1,279
3644920
Evidence
7,957
189
3699000
Misc. Revenues
47,227
235,710
60,000
50,000
50,000
Subtotal'
520,176
1,418,439
580,000
195,000
195,000
Non -Revenue
3999000
Carryover
17,478,338
15,407,572
15,309,221
14,260,504
14,260,504
Subtotal
17,478,338
15,407,572
15,309,221
14,260,504
14,260,504
Total Available General Fund
$ 61,849,087
$ 59,974,450 $
55,171,079 $
54,353,943 $
54,353,943
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
$10,550,216,874. This amount is $189,969,758 or 1.77% less than last year. The ad valorem millage
levy for fiscal year 2020/21 is recommended to be 1.7261, which is the same rate adopted last year.
This will generate $17,300,195 compared to last year's amount of $17,611,707. This represents the
25t" year without a millage rate 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, 000000
$5,000:000
00
3112000 Ad Valorem Taxes -Delinquent — This revenue source is derived by those taxpayers who do
not pay their taxes by March 31st 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
$700,000 -
$600,000 _
$500,000�
$400,000
$300,000
$200,000
$100,000
\N� b\yh \y° \yA ti°y�\y00 ti°y�\y� ° \may
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.
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
Utility Tax - Electric
'IXN t\'�' 11\y°°\�� A\"' � .10,
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 ''-f-
$1,250,000
$1,150,000
$1,050,000
$950,000
$850,000
$750,000
3144000 Utility Tax -Gas — Section 166.231(1) (A), Florida Statutes, authorizes a City to collect
Public Service or Utility Taxes. Miami -Dade County previously established by Ordinance utility taxes
for unincorporated areas in the amount of 10% on gas and oil. The City enacted Ordinance 96-03
which mirrored the County's utility tax levies. The projection is based on actual collections for the
past two (2) fiscal years.
Utility Tax - Gas
$50,000
$40,000
$30,000
$20,000
$10,000
2-13
3149000 Unified Communications Tax — Effective October 1, 2001, the Unified Communications Tax
replaced municipal utility taxes and franchise fees on all telecommunication, cable and other
communication services. The projection is based on actual collections in the current 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
the current fiscal year.
City Business Tax
$950,000
$900,000
$850,000
$0,000
$75750,000
$700,000
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 the
current fiscal year and anticipated FY 2020/21 building activity.
Building Permits
$6,000,000
$4,000,000
$2,000,000 -�
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. In the past, Miami -Dade County had an agreement
with FPL covering the City, as well as the unincorporated areas of the County. The County
Commission, via an interlocal agreement, had agreed to share these revenues with the City. On
January 9, 2018, the City adopted a new FPL Franchise Agreement (Ordinance No. 2018-02) which
became effective in June 2020 which is anticipated to generate additional revenue for the City in FY
2020/21. The amount that has been budgeted is based on a conservative projection that was
prepared after a recent discussion with our FPL representative.
Franchise Fee -Electric
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
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
June 11, 2019 (Ordinance No. 2019-10).
Franchise Fee -Gas
$50,000 104r
$40,000
$30,000
$20,000
$10, 000
$9�
-
3237100 Franchise Fee -Sanitation — The City issues solid waste franchises to the private sector for
all areas of the City. In addition a fee of 10% was adopted for the private companies to utilize the
City's rights -of -way. The amount projected is based on historical collections.
Franchise Fee -Sanitation
$500,000�
$480,000
$460,000 '
$440,000 "
$420,000
$400,000 •''y
$380,000
2-15
3238000 Franchise Fee -Towing — The amount budgeted is based on a franchise agreement for
towing services within our corporate limits that was awarded in November 2017.
3291000 Engineering Permits — This fee is representative of the costs associated with regulatory
review of the installation of utilities, paving, drainage and right-of-way renovation/excavation by the
City staff. The amount budgeted is conservative and considers the actual collections in the current
fiscal year and projected activity for next year.
1► III IA:ZrZelky/A: kiIky,IA►III Ifil0NAT/A►lIJ;K
3344901 Maintenance Agreement Payment — Funds provided by FDOT to maintain Medians and
Rights -of -Way along Biscayne Boulevard.
3351200 State Revenue Sharing — Revenues received in this category represent base cigarette tax
and 81" cent motor fuel tax which are levied by the State. The portion which comes from cigarette tax
is projected to approximate 77.39% for FY 2020/21 and will be deposited into the General Fund. The
remainder is deposited to the Transportation and Street Maintenance Fund. The amount budgeted is
based on conservative projections related to COVID-19.
State Revenue Sharing
$800,000 *`"
$700,000 +
$600,000
$500,000 4
$400,000 -
$300,000 4
$200,000'
3351500 Alcoholic Beverage License — Various alcoholic beverage license taxes are levied on
manufacturers, distributors, vendors and sales agents of alcoholic beverages in the State. The tax is
collected by the State and distributed back to the City. The City's share is approximately 38% of the
proceeds of the tax collected within the City.
3351800 Half Cent Sales Tax — This revenue source represents '/2 of the revenue generated by the
additional 1 % sales tax which is distributed to counties and cities based on a per capita formula. The
amount budgeted is based on conservative projections related to COVID-19.
$3,000,000
$2,000,000
$1,000,000
$-
Half Cent Sales Tax
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
$60,000
$40,000
$20,000
ti°y�\y00 \y� \O°\1�
CHARGES FOR SERVICES
3421300 Police Services Agreement — This amount represents the contractual cost to be paid by
Aventura Mall for an increase in the level of policing services that was negotiated 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. Due to the COVID-19 pandemic, no trips or events are currently
planned in the coming year.
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. This revenue
source is expected to decrease in the coming year as field space at Waterways Park will be limited
as utilization by the DSAHS is expected to increase.
3472500 Community Center Fees — This represents membership fees and user fees charged for the
various programs provided at the Community Recreation Center. Due to the COVID-19 pandemic,
this revenue source is expected to decrease in the coming year in order to meet the social
distancing requirements established by the Centers for Disease Control and Prevention ("CDC").
3475000 Summer Recreation — This represents fees charged for participants in the City's Summer
Recreation Program. This revenue is expected to decrease in the coming year as field space at
Waterways Park will be limited as utilization by the DSAHS is expected to increase.
3476001 AACC Fees and Rentals — This represents anticipated
and the summer performing arts camp. Due to the COVID-1
9
2-17
FINES & FORFEITURES
3511000 County Court Fines — The City receives a portion of the revenues resulting from traffic
enforcement activities within its corporate limits. The projection is conservative and 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 conservative historical data.
MISC. REVENUES
3611000 Interest Earnings — Investment practices are maintained to allow for 100% of available
funds to be invested at all times. Determining factors in forecasting revenue for this line item are the
anticipated interest rate and the amount of pooled dollars available for investment. This revenue
source has been conservatively budgeted in the coming year due to the low interest rate
environment that we are currently in.
3699000 Misc. Revenues — Any other revenues not otherwise classified.
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 2020/21
e
q
CITY COMMISSION
2-19
CITY OF AVENTURA
CITY COMMISSION
FISCAL YEAR 2020/21
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 CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020121
1000/2999
Personal Services $
64,445 $
64,215 $
62,650 $
62,650 $
62,650
3000/3999
Contractual Services
-
-
-
-
-
4000/4999
Other Charges & Services
59,703
61,494
62,877
64,764
64,764
5000/5399
Commodities
4,479
4,187
3,600
3,600
3,600
5400/5499
Other Operating Expenses
15,332
16,510
19,750
19,750
19,750
Total Operating Expenses $
143,959 $
146,406 $
148,877 $
150,764 $
150,764
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2017/18 2018/19 2019/20 2020/21
0301
Mayor
0401
Commissioner
0402
Commissioner
0403
Commissioner
0404
Commissioner
0405
Commissioner
0406
Commissioner
Total
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
7.0
7.0
7.0
7.0
2-20
CITY OF AVENTURA
CITY COMMISSION
2020/21
BUDGETARY ACCOUNT SUMMARY
001-0101-511
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017118 2018119 2019120 2020121 2020121
1210
2101
2401
PERSONAL SERVICES
Commission Salaries $
FICA
Workers' Compensation
55,321 $
8,836
288
55,000 $
8,923
292
55,000 $
7,452
198
55,000 $
7,452
198
55,000
7,452
198
Subtotal
64,445
64,215
62,650
62,650
62,650
OTHER CHARGES & SERVICES
4030
Legislative Expenses
59,703
61,494
62,877
64,764
64,764
total
59,703
61,494
62,877
64,764
64,764
COMMODITIES
5101
Office Supplies
540
400
400
400
400
5290
Other Operating supplies
3,939
3,787
3,200
3,200
3,200
Subtotal
4,479
4,187
3,600
3,600
3,600
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
10,064
10,343
10,000
10,000
10,000
5420
Conferences & Seminars
4,268
5,167
8,750
8,750
8,750
5981
High School Scholarship
1,000
1,000
1,000
1,000
1,000
15,332
16,510
19,750
19,750
19,750
n $
143,959 $
146,406 $
148,877 $
150,764 $
150,764
2-21
CITY COMMISSION
BUDGET JUSTIFICATIONS
4030 Legislative Expenses — This account represents the $9,252 (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 2020/21
OFFICE OF THE CITY MANAGER
2-23
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
FISCAL YEAR 2020/21
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 CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
1000/2999
Personal Services
$ 761,291 $
480,096 $
499,789 $
460,295 $
460,295
3000/3999
Contractual Services
68,821
67,635
52,500
52,500
52,500
4000/4999
Other Charges & Services
47,230
25,444
59,340
63,340
63,340
5000/5399
Commodities
3,290
2,792
3,000
3,000
3,000
5400/5499
Other Operating Expenses
4,935
8,174
6,500
8,000
8,000
Total operating expenses
$ 885,567 $
584,141 $
621,129 $
587,135 $
587,135
Position No.
*
Position Title
PERSONNEL ALLOCATION SUMMARY
2017/18
2018/19
2019/20
2020/21
0101
City Manager
1.0
1.0
1.0
1.0
00151
Assistant City Manager —
FinanceandAdministration
N/A
N/A
0201
Secretary to City Manager
1.0
1.0
1.0
1.0
0801
Receptionist/inform. Clerk
1.0
1.0
1.0
-
Total
3.0
3.0
3.0
2.0
* This Position is budgeted, funded and allocated from within the Finance Department.
2-24
OFFICE OF THE CITY MANAGER
ORGANIZATION CHART
City Manager
Assistant City Manager —
Finance and Administration*
Secretary to the
City Manager
* This Position is budgeted, funded and allocated from within the Finance Department.
2-25
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
FISCAL YEAR 2020/21
OBJECTIVES
1. Provide completed reports and recommendations on a timely basis upon which the City
Commission can make policy decisions.
2. Prepare and submit budget to the City Commission by July 10th of each year.
3. Oversee customer service functions by all Departments to ensure timely response or
resolution of citizen requests.
4. Coordinate, control and monitor the activities of all City Departments and operations.
5. Interact with community organizations and associations to increase public awareness of City's
various programs, facilities and services.
6. Update 5-year Capital Improvement Program document and submit to the City Commission by
June of each year.
7. Effectively administer the budget priorities and goals established by the City Commission.
8. Perform the functions of Director of Emergency Management to provide for an effective
emergency response capability for all City operations.
9. Coordinate and oversee the Aventura City of Excellence School and the Don Soffer Aventura
High School operations and prepare annual budgets.
10. Oversee capital projects.
11. Issue newsletters and annual report to the public.
12. Update and enhance the City's website to become more user-friendly.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2017/18 2018/19 2019/20 2020/21
Citizen Requests & Inquires
36
32
84
80
Commission Requests
35
31
43
40
Community Meetings Attended
20
20
42
50
Agenda Back up Items Prepared
70
66
61
60
No. of Newsletters & Reports Issued
6
6
6
6
Annual Budget & CIP Prepared
2
2
2
2
School Budget
1
1
2
2
City Manager Briefing Reports
12
12
12
6
Capital Projects
12
12
8
5
School Advisory Committee Meeting
5
8
7
6
2-26
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2020/21
BUDGETARY ACCOUNT SUMMARY
001-0501-512
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019120 2020/21 2020/21
PERSONAL SERVICES
1201
Employee Salaries
$ 601,011 $
348,294 $
357,519 $
331,871 $
331,871
2101
FICA
34,106
24,806
27,350
25,388
25,388
2201
Pension
55,272
52,287
58,417
55,927
55,927
2301
Health, Life & Disability
69,369
53,822
55,216
45,914
45,914
2401
Workers' Compensation
1,533
887
1,287
1,195
1,195
I' Subtotal
761,291
480,096
499,789
460,295
460,295
CONTRACTUAL SERVICES
3150
CMCS Consulting
16,321
15,000
-
-
-
3170
Lobbyist Services
52,500
52,635
52,500
52,500
52,500
Subtotal
68,821
67,635
52,500
52,500
52,500
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
1,896
3,198
4,500
7,500
7,500
4041
Car Allowance
8,981
5,280
6,000
6,000
6,000
4101
Communication Services
849
739
840
840
840
4701
Printing & Binding
3,794
4,710
3,000
4,000
4,000
4710
Printing/Newsletter
31,710
11,517
45,000
45,000
45,000
Subtotal
47,230
25,444
59,340
63,340
63,340
COMMODITIES
5101
Office Supplies
3,290
2,792
3,000
3,000
3,000
F Subtotal
3,290
2,792
3,000
3,000
3,000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
3,424
6,861
3,500
5,000
5,000
5420
Conferences & Seminars
575
95
2,000
2,000
2,000
5901
Contingency
936
1,218
1,000
1,000
1,000
Subtotal
4,935
8,174
6,500
8,000
8,000
Total City Manager $
885,567 $
584,141 $
621,129 $
587,135 $
587,135
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
Miami -Dade County Management Association
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 2020/21
e
q
LEGAL DEPARTMENT
2-29
CITY OF AVENTURA
LEGAL
FISCAL YEAR 2020/21
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 2017/18 2018/19 2019/20 2020/21 2020/21
1000/2999 Personal Services
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities
5400/5499 Other Operating Expenses
F-Total Operating Expenses
261,656 417,607 306,000 306,000 306,000
5,000 5,000 5,000
$ 261,656 $ 417,607 $ 311,000 $ 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
2020/21
BUDGETARY ACCOUNT SUMMARY
001-0601-514
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
CONTRACTUAL SERVICES
3120 Prof. Services - Legal
Subtotal
OTHER OPERATING EXPENSES
5901 Contingency
Subtotal
Total Legal
$ 261,656 $ 417,607 $ 306,000 $ 306,000 $ 306,000
261,656 417,607 306,000 306,000 306,000
5,000 5,000 5,000
5,000 5,000 5,000
$ 261,656 $ 417,607 $ 311,000 $ 311,000 $ 311,000
PJ�ZeINk0l1��11aWiTA1[01kiK
3120 Prof. Services - Legal — Represents the estimated cost of maintaining the contracted City
Attorney arrangement with the firm of Weiss Serota Helfman Cole & Bierman, P.L., to perform legal
services required by the City Commission and City Manager. The firm has agreed to maintain their
hourly rate of $207 for FY 2020/21.
2-31
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
2-32
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
CITY CLERK'S OFFICE
2-33
CITY OF AVENTURA
CITY CLERK'S OFFICE
FISCAL YEAR 2020/21
DEPARTMENT DESCRIPTION
To record and maintain an accurate record of the official actions of the City Commission and
Advisory Boards. Serve as the local Elections Supervisor. Provide notice of all required meetings,
effect legal advertising and respond to public records requests. Implement and maintain records
management program. Administer publication and supplement of City Code Book. Maintain custody
of City Seal and all City records. Assist in preparation of agenda items, prepare and distribute
agenda packages and recaps. Schedule Code Enforcement Hearings and provide administrative
support to Special Master. Provide clerical support to the City Commission. Assist City Manager's
Office with special oroiects.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
1000/2999
Personal Services
$ 258,585 $
267,351 $
273,113 $
283,134 $
283,134
3000/3999
Contractual Services
-
-
-
-
-
4000/4999
Other Charges & Services
31,071
27,173
69,400
68,340
68,340
5000/5399
Commodities
2,708
3,791
4,000
4,750
4,750
5400/5499
Other Operating Expenses
1,216
2,199
3,300
3,450
3,450
Total Operating Expenses
$ 293,580 $
300,514 $
349,813 $
359,674 $
359,674
Position No. Position Title
0501 City Clerk
3005 Executive Assistant to City Clerk
Total
PERSONNEL ALLOCATION SUMMARY
2017/18 2018/19 2019/20 2020/21
1.0 1.0 1.0 1.0
1.0 1.0 1.0 1.0
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 2020/21
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 the City Commission, 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, including lien
requests.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2017/18 2018/19 2019/20 2020/21
No. of Sets of Minutes Prepared
46
50
42
42
No. of Public Notices Prepared
40
47
30
30
No. of Legal Advertisements Published
27
18
25
25
No. of Ordinances Drafted
23
14
13
10
No. of Resolutions Drafted
101
65
65
65
No. of Lien Requests Responded To
1,769
1,584
1,520
1,320
No. of Welcome Letters Prepared
169
154
168
100
No. of Agenda Packages Prepared/Distributed
44
41
32
32
No. of Agenda Recaps Prepared/Distributed
24
20
18
18
No. of Proclamations Issued
28
19
20
19
2-36
CITY OF AVENTURA
CITY CLERK'S OFFICE
2020/21
BUDGETARY ACCOUNT SUMMARY
001-0801-519
OBJECT
APPROVED
CITYMANAGER
COMMISSION
CODE
ACTUAL ACTUAL BUDGET
PROPOSAL
APPROVAL
NO. CATEGORY RECAP
2017/18 2018/19 2019/20
2020/21
2020/21
PERSONAL SERVICES
1201
Employee Salaries $
188,070 $
194,381 $
197,741 $
204,985 $
204,985
1401
Overtime
1,215
1,385
1,500
1,500
1,500
2101
FICA
14,366
14,616
15,127
15,681
15,681
2201
Pension
26,401
27,125
29,059
30,127
30,127
2301
Health, Life & Disability
28,044
29,339
28,974
30,103
30,103
2401
Workers' Compensation
489
505
712
738
738
Subtotal
258,585
267,351
273,113
283,134
283,134
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
-
-
1,500
1,000
1,000
4041
Car Allowance
6,000
6,000
6,000
6,000
6,000
4101
Telephone
840
840
900
840
840
4701
Printing & Binding
166
643
2,000
1,000
1,000
4730
Records Retention
840
1,763
4,000
4,000
4,000
4740
Ordinance Codification
3,935
4,058
5,000
5,500
5,500
4911
Legal Advertising
7,773
12,469
25,000
25,000
25,000
4915
Election Expenses
11,517
1,400
25,000
25,000
25,000
Subtotal
31,071
27,173
69,400
68,340
68,340
COMMODITIES
5101 Office Supplies 2,538 3,142 3,000 3,000 3,000
5290 Other Operating Supplies 170 649 1,000 1,750 1,750
Subtotal W 3,791 4,000 4,750 4,750
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships
767
2,099
1,300
1,450
1,450
5420 Conferences & Seminars
449
100
2,000
2,000
2,000
r Subtotal
1,216
2,199
3,300
3,450
3,450
Total City Clerk $
293,580 $
300,514 $
349,813 $
359,674 $
359,674
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 Florida State Statutes, the
Miami -Dade County Code and the City of Aventura Code.
4915 Election Expenses — Costs associated with the November 3, 2020 regular Municipal Election,
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 2020/21
e
q
FINANCE DEPARTMENT
2-39
CITY OF AVENTURA
FINANCE
FISCAL YEAR 2020/21
DEPARTMENT DESCRIPTION
To provide overall financial and support services to the organization which includes accounting, cash
management, purchasing, risk management, personnel management financial planning and
budgetary control.
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017118 2018/19 2019120 2020/21 2020121
1000/2999 Personal Services
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities
5400/5499 Other Operating Expenses
Total Operating Expenses
Position No. Position Title
00151
Assistant City Manager —
Finance and Administration
1001
Finance Director
1501
Controller
13701
Human Resources Manager
1301
Purchasing Agent
1201-1202
Accountant
3601
Customer Service Rep. II
Tota I
$ 931,043
951,998 $
968,793 $
988,715 $
988,715
49,585
47,329
61,725
56,925
56,925
28,731
34,131
36,060
35,060
35,060
4,817
6,383
7,200
7,200
7,200
8,204
9,295
11,500
10,500
10,500
$ 1,022,380 1,049,136 $ 1,085,278 $ 1,098,400 $ 1,098,400
PERSONNEL ALLOCATION SUMMARY
2017/18 2018/19 2019/20 2020/21
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
2.0
2.0
2.0
2.0
1.0
1.0
1.0
1.0
7.0 7.0 7.0 7.0
2-40
FINANCE DEPARTMENT
ORGANIZATION CHART
Assistant City Manager —
Finance and Administration
Risk Management
Purchasing ff Accounting ) ( Human Resources
Purchasing I Controller I I Human Resources
Agent Manager
Accountant (2) I 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 2020/21
OBJECTIVES
1. Invest idle funds in accordance with the City's Investment Policy 100% of the time.
2. Issue Comprehensive Annual Financial Report ("CAFR") by March 31st of each year.
3. Obtain Government Finance Officers Association's Certificate of Achievement for Excellence in
Financial Reporting for CAFR each year.
4. Produce/distribute quarterly financial monitoring reports within 30 days of quarter -end.
5. Annually review adequacy of purchasing procedures.
6. Issue purchase orders within two (2) business days of approval.
7. Process all invoices within ten (10) business days of approval.
8. Process bi-weekly payroll/related reports in a timely and accurate manner.
9. Annually review adequacy of insurance coverage.
10. Maintain effective personnel system to allow for timely recruitment and retention of employees
11. Assist the City Manager in the development, preparation and the administration of the City's
Annual Budget, Capital Improvement Program and the Aventura City of Excellence School and
the DSAHS Budgets.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2017/18 2018/19 2019/20 2020121
% of idle funds invested in accordance with policy
100%
100%
100%
100%
Number of CAFRs issued prior to 3/31
1
1
1
1
Nu mber of GFOA Certificate of Achievements
1
1
1
1
Number of quarterly reports produced timely
4
4
4
4
Annually review purchasing procedures
1
1
1
1
• of purchase orders issued within 2 days
98%
98%
98%
98%
• of invoices processed within 10 days
98%
98%
98%
98%
Number of bi-weekly payroll processed timely
26
26
26
26
Annually review adequacy of insurance coverage
1
1
1
1
Number of New Hires — Full-time
10
18
11
13
Number of New Hires — Part-time
12
16
12
12
Assist the City Manager in the development, preparation and
administration of the City's Annual Budget, Capital Improvement
Program and the ACES and the DSAHS Budgets
3
4
4
4
2-42
CITY OF AVENTURA
FINANCE
2020121
BUDGETARY ACCOUNT SUMMARY
001-1001-513
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017118 2018119 2019120 2020121 2020/21
PERSONAL SERVICES
1201
Employee Salaries
$ 653,983
665,398 $
675,357 $
686,504 $
686,504
2101
FICA
45,147
45,934
51,665
52,518
52,518
2201
Pension
91,788
93,501
97,608
99,186
99,186
2301
Health, Life & Disability
1385470
1455482
1415732
1485036
1485036
2401
Workers'Compensation
1,655
1,683
2,431
2,471
2,471
Subtota
9315043
9515998
9685793
9885715
9885715
CONTRACTUAL SERVICES
3180
Medical Exams - New Employees
560
2,640
4,200
4,200
4,200
3190
Prof. Services
3,653
3,889
45525
4,525
4,525
3201
Prof. Services -Auditor
45,372
40,800
535000
48,200
48,200
Wbtot�
49,585
47,329
61,725
56,925
56,925
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
55841
4,354
75500
75000
75000
4101
Communication Services
15440
1,440
15440
15440
15440
4610
R&M - Vehicles
826
1,134
700
700
700
4650
R&M - Office Equipment
5,262
115325
55500
55500
55500
4701
Printing & Binding
3,216
35075
35420
35420
35420
4910
Advertising
12,146
125803
175500
17,000
175000
Subtotal
28,731
34,131
36,060
355060
35,060
COMMODITIES
5101
Office Supplies
35245
45748
55000
55000
55000
5120
Computer Operating Supplies
528
419
500
500
500
5220
Gas & Oil
875
15062
15400
15400
15400
5290
Other Operating Supplies
169
154
300
300
300
Subtotal
4,817
6,383
7,200
7,200
7,200
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
35905
4,781
45000
45000
45000
5420
Conferences & Seminars
45299
45514
55500
55000
55000
5450
Training
15500
1,000
15000
5901
Contingency
500
500
500
Subtotal
85204
95295
11,500
105500
10,600
Total Finance
$ 1,022,380
1,0495136 $
1,085,278 $
1,098,400 $
1,098,400
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 City & County Manager's Association
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 bid, 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 City & County Manager's Association
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 City & County Manager's Association
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 2020/21
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
2-46
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
e
q
INFORMATION TECHNOLOGY
DEPARTMENT
2-47
CITY OF AVENTURA
INFORMATION TECHNOLOGY
FISCAL YEAR 2020/21
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 2017/18 2018/19 2019/20 2020/21 2020/21
1000/2999
Personal Services
$ 807,567 $
836,076 $
845,428 $
872,645 $
872,645
3000/3999
Contractual Services
5,969
5,397
10,000
10,000
10,000
4000/4999
Other Charges & Services
229,062
242,850
301,063
329,510
329,510
5000/5399
Commodities
11,610
11,044
17,000
17,000
17,000
5400/5499
Other Operating Expenses
10,014
6,864
15,535
10,035
10,035
Total Operating Expenses
$ 1,064,222 $
1,102,231 $
1,189,026 $
1,239,190 $
1,239,190
Position No.
Position Title
PERSONNEL ALLOCATION SUMMARY
2017/18
2018/19
2019/20
2020/21
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/Project Specialist
1.0
1.0
1.0
1.0
Total
6.0
6.0
6.0
6.0
am
INFORMATION TECHNOLOGY DEPARTMENT
ORGANIZATION CHART
Information Technology
Director
IT Operations Communications
Manager Tech Project
Specialist
Network I IT Support/Project
Administrator II Specialist
Network
Administrator I
2-49
CITY OF AVENTURA
INFORMATION TECHNOLOGY
FISCAL YEAR 2020/21
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 aventuracenter.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.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2017/18 2018/19 2019/20 2020/21
% of time computer network is operational
99%
99%
99%
99%
% of time ACES computer network is operational
99%
99%
99%
99%
% of time www.cityofaventura.com is available
99%
99%
99%
99%
% of time www.aventuracharter.org is available
99%
99%
99%
99%
Number of workstations supported
1,219
1,212
1,475
1,500
Number of physical servers supported
23
26
28
28
Number of virtual servers supported
39
39
40
40
Number of help desk support cases
4,783
4,672
4,200
4,500
Number of City periodical publications coordinated
4
4
4
4
Number of training sessions held
4
4
4
4
2-50
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2020/21
BUDGETARY ACCOUNT SUMMARY
001-1201-513
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
PERSONAL SERVICES
1201
Employee Salaries $
569,331 $
588,833 $
591,209 $
608,945 $
608,945
2101
FICA
40,343
41,495
45,228
46,584
46,584
2201
Pension
78,283
80,421
84,491
87,025
87,025
2301
Health, Life & Disability
118,160
123,828
122,378
127,905
127,905
2401
Workers' Compensation
1,450
1,499
2,122
2,186
2,186
IF Subtotal
807,567
836,076
845,428
872,645
872,645
CONTRACTUAL SERVICES
3190
Other Prof. Services
5,969
5,397
10,000
10,000
10,000
0, Subtota�
5,969
5,397
10,000
10,000
10,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
3,963
4,223
7,500
6,400
6,400
4041
Car Allowance
6,000
6,000
6,000
6,000
6,000
4101
Communication Services
8,146
7,912
8,120
8,120
8,120
4650
R&M - Office Equipment
181,982
185,530
234,878
258,795
258,795
4701
Printing & Binding
166
348
250
250
250
4851
Web Page Maintenance
12,883
16,682
20,915
24,745
24,745
4852
Email Hosting Services
15,922
22,155
23,400
25,200
25,200
229,062
242,850
301,063
329,510
329,510
COMMODITIES
5101
Office Supplies
1,084
1,715
2,000
2,000
2,000
5120
Computer Operating Supplies
10,526
9,329
15,000
15,000
15,000
11,610
11,044
17,000
17,000
17,000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
960
1,224
4,200
3,700
3,700
5420
Conferences & Seminars
1,531
1,855
3,335
2,335
2,335
5450
Training
7,523
3,785
8,000
4,000
4,000
Subtotal
10,014
6,864
15,535
10,035
10,035
Total Information Technology $
1,064,222 $
1,102,231 $
1,189,026 $
1,239,190 $
1,239,190
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 Operatinq 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 2020/21
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
2-54
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
e
q
POLICE DEPARTMENT
2-55
CITY OF AVENTURA
POLICE
FISCAL YEAR 2020/21
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 2017118 2018119 2019120 2020121 2020121
100012999
Personal Services
$ 17,278,156 $
17,918,750 $
18,640,552 $
18,865,607 $
18,865,607
300013999
Contractual Services
650,219
792,954
748,500
720,000
720,000
400014999
Other Charges & Services
757,317
898,431
1,033,700
1,064,200
1,064,200
500015399
Commodities
450,754
473,405
478,500
502,550
502,550
540015499
Other Operating Expenses
35,323
49,267
56,500
66,500
66,500
I Total Operating Expenses
$ 19,171,769 $
20,132,807 $
20,957,752 $
21,218,857 $
21,218,857
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2017118 2018119 2019120 2020121
0901
Chief of Police
1.0
1.0
1.0
1.0
9401.9402
Majors
2.0
2.0
3.0
3.0
2601
Commander
1.0
1.0
3002
Executive Assistant
1.0
1.0
1.0
1.0
2201.2205
Captains
5.0
5.0
5.0
5.0
2301.2312
Sergeants
12.0
12.0
12.0
13.0
2101.2108
Detectives
8.0
8.0
8.0
8.0
2001.2063
Police Officers
62.0
63.0
63.0
62.0
6201
Crime Prev Coordinator
1.0
1.0
1.0
1.0
5501
Property Room/Crime Scene Supervisor
1.0
1.0
1.0
1.0
3901
Crime Scene Tech II
1.0
1.0
1.0
1.0
4801
Property Room/Crime Scene Tech
1.0
1.0
1.0
1.0
2801.2804
Police Service Aides
4.0
4.0
4.0
4.0
6301
Records Supervisor
1.0
1.0
1.0
1.0
6901.6903
Records Clerk
3.0
3.0
3.0
3.0
1401
Records Specialist
1.0
1.0
1.0
1.0
1601
911 Manager
1.0
1.0
1.0
1.0
13001.13003
Communication Supervisor
3.0
3.0
3.0
3.0
12901.12907
Communication Officer III
7.0
7.0
6.0
6.0
6701.6706
Communication Officer II
6.0
6.0
3.0
2.0
2701.2704
Communication Officer
4.0
5.0
8601.8602
Administrative Asst. III
2.0
2.0
2.0
2.0
13501.13502
Personnel & Training Specialist
2.0
2.0
2.0
2.0
7501
Fleet Manager/Quartermaster
1.0
1.0
1.0
1.0
13801
Emergency Vehicle Technician
1.0
1.0
1.0
1.0
9301
Fleet Maintenance Worker
1.0
1.0
1.0
1.0
Total
129.0
130.0
130.0
130.0
awt
POLICE DEPARTMENT
ORGANIZATION CHART
Internal Affairs
Administrative Services
Major
Captain
Sergeant
Officer
(Personnel and Training)
911 Manager
Comm. Supervisor (3)
Comm. Officer (13)
Records Supervisor
Records Clerk (3)
Records Specialist
Fleet Mgr./Quartermaster
Emergency Vehicle
Technician
Fleet Maintenance Worker
Personnel/Training
Specialist (2)
Administrative Assistant
Chief of Police
Operations
Major
Captain (2)
Staff Inspection /
Accreditation
Captain
Executive Assistant
Sergeant -Patrol (6)
Officer -Patrol (34)
Sergeant -Mall (2)
Officer -Mall (15)
Police Service Aide (4)
Sergeant -Traffic
Officer -Traffic (5)
Marine Patrol
School Resource Officer
(2)
Sergeant
Community Police
Crime Prevention
Coordinator
Specialized Services
Major
Captain
Sergeant
Detective (8)
Property Room/
Crime Scene Supervisor
Crime Scene Technician
Property Room/
Crime Scene Technician
Administrative Assistant
Sergeant-CSU
Officer-CSU (3)
Officer -Task Force
Headings above that are bolded and underlined, represent a function and/or service of the department.
2-57
CITY OF AVENTURA
POLICE
FISCAL YEAR 2020/21
OBJECTIVES
1. Workforce Initiative:
• Develop and retain a quality workforce 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:
• Ongoing communication with residents regarding COVID-19 pandemic, 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
• Upgrade 911 Center technologies to identify traffic flow issues.
• 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:
Maintain 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 2017/18 2018/19 2019/20 2020/21
Man-hours Assigned to traffic flow issues
12,000
12,000
10,400
12,000
Progress Toward National Re -accreditation
100%
25%
50%
75%
Personnel Hired
8
10
6
6
Community Programs
32
30
30
32
Community Presentations
30
28
30
30
Community Involvement Activities
63
60
60
50
Man hours Assigned to School Resources
2,400
2,400
2,880
3,600
Calls for Service
17,940
16,517
16,572
16,660
Arrests
1,326
1,209
1,152
1,160
Accidents
2,042
1,923
1,980
1,980
Traffic Citations
10,277
8,976
8,756
8,760
Parking Citations Issued
795
1,174
620
620
Part 1 Crimes Reported
2,334
2,082
2,188
2,190
Customer Service Surveys
1,000
1,000
1,000
1,000
2-59
CITY OF AVENTURA
POLICE
2020/21
BUDGETARY ACCOUNT SUMMARY
001-2001-521
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017118 2018119 2019120 2020121 2020121
PERSONAL SERVICES
1201
Employee Salaries
$ 10,016,666 $
10,486,774 $
11,200,762 $
11,376,212 $
11,376,212
1390
Court Time
146,136
166,817
120,000
140,000
140,000
1401
Overtime
1,166,327
1,214,636
860,000
876,000
876,000
1410
Holiday Pay
194,862
196,698
160,000
160,000
160,000
1601
Police Incentive Pay
72,869
77,406
78,720
79,660
79,660
2101
FICA
826,086
872,246
876,076
889,663
889,663
2201
Pension
2,309,672
2,292,447
2,626,416
2,630,366
2,630,366
2301
Health, Life & Disability
2,037,081
2,169,721
2,214,172
2,290,617
2,290,617
2401
Workers' Compensation
611,668
443,108
624,417
634,300
634,300
Subtotal
17,278,166
17,918,760
18,640,662
18,866,607
18,866,607
CONTRACTUAL SERVICES
3180
Medical Exams
6,129
11,960
8,600
10,000
10,000
3190
Prof. Services - Traffic Safety Program
613,361
773,147
700,000
700,000
700,000
3192
Prof. Services
31,739
7,847
40,000
10,000
10,000
Wbtotall
660,219
792,964
748,600
720,000
720,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
18,346
14,773
21,000
26,000
26,000
4040
Administrative Expenses
18,390
22,476
37,600
26,600
26,600
4042
Recruiting & Hiring Expense
7,236
6,666
10,000
10,000
10,000
4043
CALEA Accreditation
11,934
4,660
9,200
9,200
9,200
4060
Investigative Expense
18,639
9,836
24,000
24,000
24,000
4101
Communication Services
131,081
140,660
183,000
183,000
183,000
4201
Postage
4,667
3,476
4,000
4,000
4,000
4420
Leased Equipment
60,001
66,837
77,000
87,000
87,000
4440
Copy Machine Costs
2,841
3,767
3,000
4,000
4,000
4610
R&M - Vehicles
83,414
128,686
110,000
130,000
130,000
4646
R&M - Equipment
282,749
369,811
420,000
420,000
420,000
4660
R&M -Office Equipment
123,444
134,474
130,000
136,600
136,600
4701
Printing & Binding
4,776
4,634
6,000
6,000
6,000
=btotal'
767,317
898,431
1,033,700
1,064,200
1,064,200
COMMODITIES
6101
Office Supplies
10,170
10,212
13,000
14,000
14,000
6120
Computer Operating Supplies
12,147
13,176
14,000
16,000
16,000
6220
Gas & Oil
246,239
264,678
230,000
236,000
236,000
6240
Uniforms
30,468
26,741
39,000
40,000
40,000
6246
Uniform Allowance
70,674
72,789
72,000
87,660
87,660
6266
Photography
672
600
1,000
1,000
6270
Ammunition
27,836
30,241
40,000
40,000
40,000
6290
Operating Supplies
62,649
66,669
70,000
70,000
70,000
Subtotal
460,764
473,406
478,600
602,660
602,660
OTHER OPERATING EXPENSES
6410
Subscriptions & Memberships
2,423
2,649
7,000
7,000
7,000
6430
Educational Assistance
3,496
6,078
4,600
4,600
4,600
6460
Training
29,406
41,640
46,000
66,000
66,000
Subtotal
36,323
49,267
66,600
66,600
66,600
Total Police $ 19,171,769 $ 20,132,807 $ 20,967,762 $ 21,218,867 $ 21,218,867
W .0
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 ("CALEA") and 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 2020/21
e
q
COMMUNITY DEVELOPMENT
DEPARTMENT
2-63
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
FISCAL YEAR 2020/21
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 2017/18 2018/19 2019/20 2020/21 2020/21
1000/2999
Personal Services
$ 824,446 $
830,995 $
839,062 $
679,255 $
679,255
3000/3999
Contractual Services
4,107,252
2,849,178
1,706,106
1,891,000
1,891,000
4000/4999
Other Charges & Services
93,597
90,518
111,300
101,550
101,550
5000/5399
Commodities
8,142
9,391
11,850
11,000
11,000
5400/5499
Other Operating Expenses
3,262
3,199
7,900
4,000
4,000
Total Operating Expenses
$ 5,036,699 $
3,783,281 $
2,676,218 $
2,686,805 $
2,686,805
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title
13101
Community Development Director
4201
Building Official (P/T)
9001
Executive Assistant/Planning Technician
14301
Customer Service Rep III
3601-3604
Customer Service Rep II
8901
Code Compliance Officer II/Zoning Review
8902
Code Compliance Officer (P/T)
Total Full -Time
Total Part -Time
Total
2017/18 2018/19 2019/20 2020/21
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
-
-
-
1.0
4.0
4.0
4.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
7.0 7.0 7.0 5.0
2.0 2.0 2.0 2.0
9.0 9.0 9.0 7.0
2-64
COMMUNITY DEVELOPMENT DEPARTMENT
Building Inspections
& Permitting
Building Official
Contractual Building
Review & Inspection
Services
Customer Service
Rep III
Rep II
ORGANIZATION CHART
Community
Development
Director
Executive Assistant/
Planning Technician
Code Enforcement
Business Tax
Receipts
Code Compliance
Officer II
Code Compliance
Officer I P/T
Planning
Contractual Planner
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 2020121
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 staff support for Community Rating Systems recertifications and audits.
10. Provide all building, planning, zoning and local business tax receipt project and permit forms
on the City's website.
11. Provide ETrakIT for online inspection requests and results.
12. Provide staff support and training for TraklT software for Building, Code, Planning and Zoning
and Local Business Tax Receipt functions.
13. Provide staff support and documentation required for continued participation in the National
Flood Insurance Community Rating System.
14. Complete building inspections within 24 hours of the request.
15. Complete non-complex building plan review within 10 days.
16. Implement digital submission of permit and project plans.
17. Implement credit card payment for permit payment.
18. Maintain privatized building inspection and review.
19. Maintain an up-to-date listing of existing businesses in the City.
20. Maintain ongoing records management program for all divisions of the department.
21. Maintain Elevation Certificates for all buildings permitted by the City and provide online access
for residents, businesses and others.
22. Update procedural manual for all divisions of the department.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2017/18 2018/19 2019/20 2020/21
No. of Local Business Tax Receipts Issued
2,704
819"
2,600
2,600
No. of Code Notice of Violations Issued
119
76
200
200
No. of Special Master Hearings
690
628
500
500
No. of Building Permits Issued
6,330
5,063
5,000
5,000
No. of Building Inspections Performed
14,236
15,803
10,000
10,000
No. of Land Development Petitions Processed
18
10
10
10
No. of Variance Requests Processed
1
4
4
4
No. of Site Plans Reviewed
1 11
6
6
6
• of Inspections Performed 24 Hrs. of Request
1 99%
99%
99%
99%
• of Plan Reviews Conducted Within 10 Days
1 98%
98%
98%
98%
" Issuance of LBTR renewals was delayed due to the establishment ofthe TraklT renewal module,
resulting in a lower total figure for receipts issued through September 30, 2019.
2-66
CITY OFAVENTURA
COMMUNITY DEVELOPMENT
2020/21
BUDGETARY ACCOUNT SUMMARY
001-4001-624
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORYRECAP 2017118 2018119 2019/20 2020/21 2020121
PERSONAL SERVICES
1201
Employee Salaries
$ 692,189 $
693,932 $
690,129 $
479,294 $
479,294
1401
Overtime
4,338
3,123
6,000
6,000
6,000
1410
Holiday Pay
169
2101
FICA
43,936
42,786
46,146
36,666
36,666
2201
Pension
70,248
69,973
73,242
69,886
69,886
2301
Health, Life & Disability
108,131
116,682
113,066
87,196
87,196
2401
Workers' Compensation
6,436
6,699
12,490
11,213
11,213
Subtota
824,446
830,996
839,062
679,266
679,266
CONTRACTUAL SERVICES
3101
Building Inspection Services
4,009,944
2,769,129
1,646,106
1,731,000
1,731,000
3190
Prof. Services
97,308
80,049
160,000
160,000
160,000
Subtotal
4,107,262
2,849,178
1,706,106
1,891,000
1,891,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
2,472
1,392
4,000
1,000
1,000
4041
Car Allowance
6,000
6,000
6,000
6,000
6,000
4101
Comm unication Services
1,188
1,062
1,600
1,600
1,600
4420
Lease Equipment
2,316
2,700
2,800
2,800
2,800
4610
R&M - Vehicles
488
988
1,000
1,000
1,000
4646
R&M - Equipment
430
33,400
46,000
47,260
47,260
4701
Printing
10,020
4,190
11,000
2,000
2,000
4730
Records Retention
70,684
40,786
40,000
40,000
40,000
Subtotal
93,697
90,618
111,300
101,660
101,660
COMMODITIES
6101
Office Supplies
6,480
7,489
7,600
7,600
7,600
6120
Computer Operating Supplies
874
628
2,000
2,000
2,000
6220
Gas & Oil
788
761
1,600
1,600
1,600
6240
Uniforms
623
660
6246
Uniform Allowance
200
Subtotal
8,142
9,391
11,860
11,000
11,000
OTHER OPERATING EXPENSES
6410 Subscriptions & Memberships
924
1,267
2,000
2,000
2,000
6420 Conferences & Seminars
1,066
1,633
3,400
1,000
1,000
6460 Training
1,273
299
2,600
1,000
1,000
3,262
3,199
7,900
4,000
4,000
Total Community Development $
6,036,699 $
3,783,281 $
2,676,218 $
2,686,806 $
2,686,806
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 and for electronic submission of plans.
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.
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
e
q
COMMUNITY SERVICES
DEPARTMENT
2-69
CITY OF AVENTURA
COMMUNITY SERVICES
FISCAL YEAR 2020/21
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 aae arouos on a aualitv basis.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORYRECAP 2017/18 2018119 2019/20 2020/21 2020/21
1000/2999
Personal Services
3000/3999
Contractual Services
4000/4999
Other Charges & Services
6000/6399
Commodities
6400/6499
Other Operating Expenses
Total Operating Expenses
Position No. Position Title
$ 883,261 $
916,834 $
1,017,293 $
1,078,009 $
1,078,009
701,392
781,218
669,000
667,600
667,600
770,130
960,064
812,000
794,600
794,600
14,267
26,064
28,600
29,000
29,000
11,904
12,616
16,600
14,000
14,000
$ 2,380,944 $
2,696,796 $
2,642,293 $
2,673,009 $
2,673,009
PERSONNEL ALLOCATION SUMMARY
6001 Director of Community Services
13901 Parks and Recreation Manager
14801-14802 Parks and Recreation Assistant Manager
1901-1902 Parks and Recreation Supervisor
6801-6803 Park Attendant (FIT)
14601 Community Program Manager
10201 Community Rec Center Manager
10301 Community Rec Center Assistant Manager
10401 Community Rec Center Supervisor
6601 Adminstrative Assistant (P/T)
6701-6711 Park Attendant (PIT)
Park Attendant (PIT) Seasonal
Total Full -Time
Total Part -Time
Total
2017118 2018/19 2019/20 2020121
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
2.0
2.0
1.0
1.0
2.0
3.0
2.0
3.0
3.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
11.0
11.0
11.0
11.0
3.0
3.0
3.0
3.0
10.0 10.0 10.0 10.0
14.0 14.0 16.0 16.0
24.0 24.0 25.0 26.0
2-70
COMMUNITY SERVICES DEPARTMENT
ORGANIZATION CHART
Community Services
Director
Community Program Manager
Contractual:
CRC
Assistant Manager
Community
Programming
Youth Sports
CRC
Supervisor
Park
Attendant
PT (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
Parks & Recreation Manager
Mnn
Parks & 7Maintenance
ntractual:
Recreation
Assistant Manager (2)ndscape
Parks &
Recreation
Supervisor
Park
Attendant
FT (2) PT (8)
Seasonal P/T (3)
Tennis Pro
Youth Sports
Events and Activities:
• Winter, Spring and Summer Camps
• 7 Teacher Planning Day Programs
• 11 Special Events including: four (4) Movie Nights, Earth/Arbor Day, July 41h Fireworks, two (2) Bike events
Halloween, Founders Day and Veterans 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 2020/21
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 community programming.
6. Increase summer camp participation.
7. Foster community pride through 11 special events per year.
8. Promote community bicycle safety awareness.
9. Enhance landscape and athletic turf maintenance in all parks.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2017/18 2018/19 2019/20 2020/21
Resident complaints & concerns cleared
48
46
*35
40
Advisory Board Meetings attended
6
5
5
5
CIP projects completed
9
9
13
13
Founders Park attendance (')
190,265
191,265
-119,000
200,000
Community Recreation Center attendance '
99,242
96,535
*67,000
100,000
Number of participants registered in youth sports
953
1,058
-852
1,000
Number of Special Events
12
11
1 '8
11
(') Parks and the Community Recreation Center were closed due to Hurricane Irma'
Due to the COVID-19 pandemic, the 2019/20 projection is based on opening back up in June 2020
Founders Park and the Community Recreation Center were closed on March 13, 2020
Youth Sports Season ended in March instead of May
Special Events -As of April 9, 2020, 7 out of the 11 have taken place
2020/21 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
2020121
BUDGETARY ACCOUNT SUMMARY
001-5001-539
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017118 2018119 2019/20 2020/21 2020/21
PERSONAL SERVICES
1201
Employee Salaries $
619,969 $
636,048 $
709,416 $
748,384 $
748,384
1401
Overtime
11,109
14,626
16,000
16,000
16,000
2101
FICA
47,199
48,617
64,270
67,261
67,261
2201
Pension
46,161
66,823
74,786
78,166
78,166
2301
Health, Life & Disability
141,469
134,693
146,938
161,012
161,012
2401
Workers' Compensation
17,364
16,228
16,883
18,196
18,196
r Subtot
883,261
916,834
1,017,293
1,078,009
1,078,009
CONTRACTUAL SERVICES
3113
Prof. Services - Comm. Cen. Inst.
192,212
241,964
110,000
110,000
110,000
3160
Prof. Services - Landscape Arch.
22,376
24,000
12,600
12,600
3461
Bea utification/Signage
23,820
3462
Lands/Tree Maint. Svcs - Parks
486,360
616,889
636,000
636,000
636,000
Subtotal
701,392
781,218
669,000
667,600
667,600
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
1,148
1,089
2,000
2,000
2,000
4041
Car Allowance
6,000
6,000
6,000
6,000
6,000
4101
Communication Services
3,488
4,226
6,600
4,600
4,600
4420
Lease
2,064
2,788
3,600
4,000
4,000
4610
R&M - Vehicles
2,986
2,711
4,000
3,000
3,000
4646
R&M - Equipment
12,119
12,613
14,000
13,000
13,000
4672
R&M - Parks
96,812
114,817
126,000
120,000
120,000
4701
Printing & Binding
6,167
6,122
7,000
7,000
7,000
4860
Special Events
107,164
86,397
90,000
90,000
90,000
4861
Cultural/Recreation Programs
111,164
288,182
110,000
110,000
110,000
4862
Founders Day Activities
79,329
79,166
86,000
86,000
86,000
4864
Summer Recreation
342,720
366,965
360,000
360,000
350,000
770,130
960,064
812,000
794,600
794,600
Cr)uur)nITIPQ
6101
Office Supplies
3,007
3,494
3,600
3,600
3,600
6120
Computer Operating Supplies
4,684
16,764
17,000
17,000
17,000
6220
Gas & Oil
122
1,000
1,000
1,000
6240
Uniforms
6,961
6,467
6,000
6,000
6,000
6290
Other Operating Supplies
626
237
1,000
1,600
1,600
Subtotal
14,267
26,064
28,600
29,000
29,000
OTHER OPERATING EXPENSES
6410 Subscriptions & Memberships
2,603
2,784
3,600
3,000
3,000
6420 Conferences & Seminars
2,630
1,726
3,000
2,600
2,600
6460 Training
6,274
6,341
6,600
6,600
6,600
6901 Contingency
497
1,766
2,500
2,000
2,000
Subtotal
11,904
12,616
16,600
14,000
14,000
Total Community Services
$ 2,380,944 $
2,696,796 $
2,642,293 $
2,673,009 $
2,673,009
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 11 special events related to community -
wide, annual events to foster community pride 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
251" anniversary Founders Day activities which will be held on Sunday November 8, 2020.
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., Movie Licenses 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 2020/21
e
q
PUBLIC WORKS/TRANSPORTATION
DEPARTMENT
2-75
CITY OF AVENTURA
PUBLIC WORKS/TRANSPORTATION
FISCAL YEAR 2020/21
DEPARTMENT DESCRIPTION
This Department is responsible for the maintenance of roads, medians, public areas, drainage
systems, government facilities, beautification projects, mass transit services and capital projects.
These services seek to enhance the high quality of life for the City's residents, businesses and
visitors by maintaining City infrastructure and the appearance of the City and providing public
transportation opportunities to reduce vehicular traffic.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
1000/2999
Personal Services
$ 951,767 $
955,318 $
1,043,223 $
1,066,590 $
1,066,590
3000/3999
Contractual Services
1,361,421
1,243,634
1,419,000
1,414,000
1,414,000
4000/4999
Other Charges & Services
853,064
889,813
746,250
765,250
765,250
5000/5399
Commodities
12,681
16,164
13,500
13,700
13,700
5400/5499
Other Operating Expenses
5,805
8,802
9,000
9,000
9,000
Total Operating Expenses
$ 3,184,738 $
3,113,731 $
3,230,973 $
3,268,540 $
3,268,540
Position N<
PERSONNEL ALLOCATION SUMMARY
Position Title 2017/18
2018/19
2019/20
2020/21
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
1.0
5101
Public Works Operations Manager
1.0
3004
Executive Assistant
1.0
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
1.0
7701
Facilities Manager
1.0
1.0
1.0
1.0
00149
Trades Worker III
-
1.0
1.0
1.0
5401
Maintenance Worker
1.0
Total
7.0
7.0
7.0
7.0
2-76
PUBLIC WORKS/TRANSPORTATION DEPARTMENT
ORGANIZATION CHART
Public Works /
Transportation
Director
Executive Assistant
Contractual
Landscape
Assistant
Capital Projects
Consulting
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 (Trades Worker 1)
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 2020/21
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.
18. Continue to monitor stormwater inspections on private property to conform with NPDES
requirements.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2017/18 2018/19 2019/20 2020/21
Resident complaints & concerns cleared
160
160
220
190
Tree City re -certification
1
1
1
1
Stormwater basins/systems cleaned
52
35
25
25
Shuttle bus ridership
290,012
290,050
289,521
290,000
PWpermits issued
50
55
61
65
Illicit discharge inspections(stormwater)
8
12
2
4
NPDES permit inspection private property
21
12
29
35
Annual facility & mechanical inspections
23
25
48
48
Number of BCycle rentals
7,774
7,855
7,900
7,900
2-78
CITY OF AVENTURA
PUBLIC WORKS/TRANSPORTATION
2020/21
BUDGETARY ACCOUNT SUMMARY
001-6401-641
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
PERSONAL SERVICES
1201
Employee Salaries
$ 668,589 $
667,020 $
721,430 $
743,073 $
743,073
1401
Overtime
671
657
4,500
2,500
2,500
2101
RCA
50,831
50,332
55,189
56,845
56,845
2201
Pension
95,784
95,346
105,051
108,203
108,203
2301
Health, Life & Disability
115,323
109,540
124,767
122,714
122,714
2401
Workers' Compensation
20,569
32,423
32,286
33,255
33,255
Subtotal
951,767
955,318
1,043,223
1,066,590
1,066,590
CONTRACTUAL SERVICES
3150
Prof. Services - Landscape Arch.
-
5,865
4,000
4,000
4,000
3160
Prof. Services - Security
31,451
34,570
45,000
45,000
45,000
3450
Lands/Tree Maint. Svcs - Streets
784,886
786,978
820,000
820,000
820,000
3451
Bea utification/Signage
62,217
53,257
50,000
45,000
45,000
3455
Transportation Services
482,867
362,964
500,000
500,000
500,000
Subtotal �IIIIP
1,361,421
1,243,634
1,419,000
1,414,000
1,414,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
2,666
1,873
2,000
2,000
2,000
4041
Car Allowance
6,000
6,000
6,000
6,000
6,000
4101
Communication Services
3,278
2,628
2,750
2,750
2,750
4301
Utilities - Electric
9,251
37,412
35,000
35,000
35,000
4311
Utilities - Street Lighting
153,682
115,030
125,000
100,000
100,000
4320
Utilities - Water
495,713
522,283
360,000
380,000
380,000
4610
R&M - Vehicles
1,321
2,557
3,500
3,500
3,500
4620
R&M - Buildings
60,045
84,029
100,000
125,000
125,000
4631
R&M - Janitorial Services
37,055
33,685
46,000
46,000
46,000
4645
R&M - Equipment
3,960
6,642
6,000
5,000
5,000
4691
R&M - Streets
80,093
77,674
60,000
60,000
60,000
Subtotal
853,064
889,813
746,250
765,250
765,250
COMMODITIES
5101
Office Supplies
3,031
3,421
4,000
4,000
4,000
5120
Computer Operating Supplies
2,926
3,000
3,000
3,000
3,000
5220
Gas & Oil
5,231
7,262
3,000
3,000
3,000
5240
Uniforms
1,426
1,879
2,500
2,500
2,500
5290
Other Operating Supplies
67
602
1,000
1,200
1,200
Subtotal
12,681
16,164
13,500
13,700
13,700
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
291
1,012
1,500
1,500
1,500
5420
Conferences & Seminars
2,169
4,036
2,500
2,500
2,500
5450
Training
2,054
2,109
2,000
2,000
2,000
5901
Contingency
1,291
1,645
3,000
3,000
3,000
rSubtotal
5,805
8,802
9,000
9,000
9,000
Total Public Works/Transportation $ 3,184,738 $ 3,113,731 $ 3,230,973 $ 3,268,540 $ 3,268,540
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 Bea utification/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 199th 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 recycling 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.
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
e
q
ARTS & CULTURAL CENTER
DEPARTMENT
2-81
CITY OF AVENTURA
ARTS & CULTURAL CENTER
FISCAL YEAR 2020/21
DEPARTMENT DESCRIPTION
This Department is responsible for the operations and programming of the Arts & 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
Drovidina a varietv of Derformina arts and relevant cultural Droarammina for audiences of all aaes.
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017118 2018/19 2019/20 2020/21 2020/21
1000/2999
Personal Services
$ - $
- $
- $
- $
3000/3999
Contractual Services
614,839
647,846
674,060
690,796
690,796
4000/4999
Other Charges & Services
180,471
154,392
158,500
158,500
158,500
5000/5399
Commodities
2,353
2,504
6,700
6,700
6,700
5400/5499
Other Operating Expenses
1,000
1,000
1,000
Total Operating Expenses
$ 797,663 $
804,742 $
840,260 $
856,996 $
856,996
PACA Contractual Employees 2017/18 2018/19 2019/20 2020/21
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 (PIT)
0.75
0.75
0.75
0.75
Labor (PIT)
0.25
0.25
0.25
0.25
Total
5.30
5.30
5.30
5.30
2-82
ARTS & CULTURAL CENTER DEPARTMENT
ORGANIZATION CHART
City Commission
City Manager
AACC
Advisory Board
General Manager
Broward Center
for the
Performing Arts
Operations
Headings above that are bolded and underlined, represent a function and/or service of the department.
2-83
CITY OF AVENTURA
ARTS & CULTURAL CENTER
FISCAL YEAR 2020121
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 and the
Don Soffer Aventura High 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 2017/18 2018/19 2019/20 2020/21
Advisory Board Meetings attended
2
1
2
2
Number of performances/events
153
164
114
125
Total attendance
33,040
33,688
21,500
25,000
Number of promotional material produced
75
75
75
75
Summer Camp
1
1
1
1
of patrons who respond favorably to AACC
80%
80%
80%
80%
:E
CITY OF AVENTURA
ARTS & CULTURAL CENTER
2020/21
BUDGETARY ACCOUNT SUMMARY
001-7001-575
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018119 2019/20 2020/21 2020/21
PERSONAL SERVICES
1201
Employee Salaries $
$
$
$
$
1401
Overtime
2101
FICA
2201
Pension
2301
Health, Life & Disability
2401
Workers' Compensation
Subtotal
-
-
-
-
-
CONTRACTUAL SERVICES
3112
Prof. Services - Man Sery
1419775
1459036
1489560
1519536
1519536
3114
Prof. Services - Man Serv/Staffing
3299734
3489753
3609500
3699260
3699260
3115
Prof. Services - Man Serv/Marketing
239850
249000
259000
259000
259000
3190
Prof. Services - Programming
959286
1019187
1159000
1159000
1159000
3410
Prof. Services - Janitorial Services
249194
28,870
259000
30,000
30,000
Subtotal im
614,839
647,846
674,060
690,796
690,796
OTHER CHARGES & SERVICES
4101
Communication Services
69741
69942
69600
69600
69600
4201
Postage
189370
99562
89600
89600
8,600
4301
Utilities
549498
469595
549000
549000
54,000
4440
Copy Machine Costs
19184
19002
29800
29800
2,800
4620
R&M - Buildings
89119
11,812
79000
79000
79000
4645
R&M - Equipment
59786
59107
69500
69500
69500
4701
Printing & Binding
309179
169622
149500
149500
149500
4910
Advertising
549328
55,196
589000
589000
58,000
4920
Licenses/Permit Fees
1,266
1,554
500
500
500
Subtotal
180,471
1549392
158,500
158,500
1589500
COMMODITIES
5101
Office Supplies
1,376
796
19200
19200
19200
5120
Computer Operating Supplies
148
592
19000
19000
19000
5290
Other Operating Supplies
829
19116
49500
49500
49500
Subtotal
29353
2,504
6,700
6,700
6,700
OTHER OPERATING EXPENSES
5901
Contingency
-
-
1,000
1,000
1,000
Subtotal
-
-
1,000
1,000
1,000
Total Arts & Cultural Center $
797,663 $
804,742 $
840,260 $
856,996 $
856,996
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 Serv/Staffing — Reimbursement to Performing Arts Center Authority in
accordance with agreement for staff personnel costs.
3115 Prof. Services - Man Serv/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.
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
e
q
NON -DEPARTMENTAL
2-87
CITY OF AVENTUM
EPARTMENTAL-T
2020/21
BUDGETARY ACCOUNT SUMMARY
001-9001-6�
OBJECT r APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017118 2018/19 2019120 2020/21 2020/21
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
160,000
160,000
9123
T/fer - Debt Svice Fund Ser 2010 & 111 (230)
1,199,662
1,194,963
1,196,121
1,190,919
1,190,919
9124
T/fer - Debt Svice Fund Ser 2000 (240)
606,476
620,820
724,000
9126
T/fer - Debt Svice Fund Ser 2012 (A) (260)
360,828
369,136
366,073
362,487
362,487
9126
T/fer - Debt Svice Fund Ser 2018 (291)
230,479
496,024
496,100
496,808
496,808
9127
T/fer - Charter H.S. Construction Fund (393)
6,200,000
Total Non -Departmental -Transfers
8,697,336 $ 2,769,942 $ 2,996,294 $ 2,300,214 $ 2,300,214
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. The related debt instrument will be
retired on September 30, 2020.
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.
CITY OF AVENTURA
WNON-DEPARTMENTAL IF
2020/21
BUDGETARY ACCOUNT SUMMARY
001-9001-590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
PERSONAL SERVICES
2501 Unemployment $ 2,075 $ 4,478 $ 2,500 $ 2,500 $ 2,500
Subtotal 2,075 4,478 2,500 2,500 2,500
CONTRACTUAL SERVICES
3157
City Manager Recruitment
10,050
2,124
-
-
-
3410
Prof. Services - Janitorial
65,941
62,215
75,000
75,000
75,000
Subtotal
75,991
64,339
75,000
75,000
75,000
OTHER CHARGES & SERVICES
4101
Communication Services
103,223
117,985
98,000
105,000
105,000
4201
Postage
10,335
9,987
15,000
12,000
12,000
4301
Utilities
179,334
180,541
185,000
185,000
185,000
4320
Water
14,012
17,959
15,000
18,000
18,000
4440
Copy Machine Costs
7,785
7,349
10,000
10,000
10,000
4501
Insurance
747,396
715,282
1,025,000
825,000
825,000
4620
R&M - Government Center
276,404
150,248
215,000
215,000
215,000
4650
R&M - Office Equipment
-
2,000
2,000
2,000
2,000
Subtotal
1,338,489
1,201,351
1,565,000
1,372,000
1,372,000
COMMODITIES
5290
Other Operating Supplies
5,380
8,171
12,000
10,000
10,000
Subtotal
5,380
8,171
12,000
10,000
10,000
OTHER OPERATING EXPENSES
5901
Contingency
27,113
69,139
50,000
50,000
50,000
5904
Hurricane/Debris Removal
288,909
-
-
-
-
5905
Hurricane/Debris Monitor
226,705
-
5906
Hurricane/Preparation
51,675
23,095
5907
Hurricane/Supplies
2,695
-
-
-
-
Subtotal
597,097
92,234
50,000
50,000
50,000
Total Non -Departmental $
2,019,032 $
1,370,573 $
1,704,500 $
1,509,500 $
1,509,500
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, flood and other miscellaneous insurance
coverages for 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 2020/21
CAPITAL OUTLAY
2-91
CITY OF AVENTURA
API
2020/21
PROJECT APPROPRIATION
001-80XX
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017118 2018119 2019/20 2020/21 2020121
City Manager's Office - 8005.512
6402
Computer Equipment <$5,000 $
2,000 $
$
2,000 $
$
2,000
2,000
City Clerk - 8008-519
6402
Computer Equipment <$5,000
2,226
887
2,000
1,000
1,000
Subtotal _
2,226
887
2,000
1,000
1,000
Finance - 8010-513
6402
Computer Equipment <$5,000
25908
25717
5,000
2,000
25000
Subtotal =
2,908
2,717
6,000
2,000
2,000
Information Technology. - 8012.513
6401
Computer Equipment>$5,000
3805171
1415189
1635292
1755000
1755000
6402
Computer Equipment <$5,000
55967
55756
65000
65000
65000
Subtotal
386,138
146,946
169,292
181,000
181,000
Police - 8020.521
6401
Computer Equipment>$5,000
255319
45779
1145522
6402
Computer Equipment <$5,000
1225100
1695807
1655097
945375
945375
6407
Radio Purchase & Replace.
505492
115776
615400
425000
425000
6410
Equipment >$5,000
985051
1295732
1015800
2075480
2075480
6411
Equipment <$5,000
645706
115000
21,330
6414
Police Dept Office Improvements
165,000
95,000
95,000
6450
Vehicles
364,030
454,479
311,000
327,600
327,500
Subtotal
7245698
771,673
9405149
766,366
766,366
Community Development - 8040.524
6402
Computer Equipment <$5,000
7,196
136,685
146,784
5,500
5,500
6410
Equipment >$5,000
23,889
Subtotal
7,196
169,574
146,784
5,500
5,500
Community Services - 8050.539/541/572
6402
Computer Equipment <$5,000
105448
45796
8,000
65500
65500
6410
Equipment >$5,000
395637
895803
28,100
145000
145000
6411
Equipment <$5,000
105612
155033
175700
65000
65000
6205
Community Center Improvements
345053
745715
945500
65000
65000
6310
Aventura Founders Park
71,630
635947
2125052
6322
Waterways Park Improvements
145991
465000
6323
Waterways Dog Park Improvements
215500
6326
Veterans Park Improvements
165000
6327
Peace Park Improvements
255000
125,000
1265000
Subto
166,380
263,286
468,862
167,600
167,600
2-92
CITY OF AVENTUM
CAPITAL OUTLAY- CONTINUED
2020/21
PROJECT APPROPRIATION
001-8OXX
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017118 2018/19 2019120 2020/21 2020121
Public Works/Transportation - 8054.539/541 /572
6420
HVAC Replacements
56,422
15,000
15,000
6421
Government Center Improvements
280,761
6301
Beautification Projects
9,597
8,896
9,800
9,800
9,800
6309
Seawall Improvements
1,470,769
41,082
6352
Hurricane Landscape Restoration
789,562
2,672
6402
Computer Equipment <$5,000
785
5,663
85596
25000
25000
6410
Equipment>$5,000
21,986
235325
505000
50,000
6353
Exercise Trail Improvements
7,055
Subto
2,356,176
815638
299,157
76,800
765800
Charter School - 8069.569
6402
Computer Equipment <$5,000
200,000
200,000
Subto pr
2005000
2005000
Arts & Cultural Center - 8070.575
6402
Computer Equipment <$5,000
35374
35548
25000
7,000
75000
6410
Equipment>$5,000
385550
1115436
845788
24,400
245400
Subtotal
41,924
114,984
86,788
31,400
31,400
Non -Departmental - 8090.590
6101
Land Acquisition/Purchase
4,4385450
1785292
15653
6452
Hurricane Related
282,265
6999
Capital Reserve
14,395,991
14,772,304
14,772,304
Subtotal
4,720,716
178,292
14,397,644
14,772,304
14,772,304
Total Capital
$ 8,410,361 $
1,719,895 $
16,517,666 $
1651935859 $
16,193,859
2-93
CAPITAL PROJECT DESCRIPTIONS
M111va►y,FAkiFive] ;I:4&yelaa161a
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.
I a I ki FA kiIM4
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)
18,000
Desktop Scanner(s)
2,000
Laser Printer(s)
1,500
Replace Mobile Laptop(s)
45,000
Vehicle Printer(s)
7,875
Replace In -Car Video Server
15,000
6407 Radio Purchase & Replace. — This project consists of upgrading the equipment for the 800
Mhz police radio system to ensure a state-of-the-art system and to maintain the E911 system and
the purchasing of new radios for vehicles and personnel in the Police Department.
2-94
CAPITAL PROJECT DESCRIPTIONS — CONTINUED
11671[MMMOT167►11111►111491
6410 Equipment >$5,000 — This project consists of purchasing new equipment and replacing
inefficient, defective or unusable equipment for the Police Department.
Vehicle Equipment (8)
$ 84,080
Traffic Vehicle Equipment (1)
11,000
Replace In -Car Video (5)
20,000
Mobile LPR (2)
20,000
K-9 New Purchase
15,000
C/S Forensic Light Kit 42S
9,300
Vermac Sign Board
22,000
Traffic Radar Units
5,000
Mobile Food Cart
6,100
Replace UAS Matrice
15,000
6414 Police Dept Office Improvements — This project consists of replacing the center console in the
Communications Center.
Replace E911 Center Console
$ 95,000
6450 Vehicles — This project consists of purchasing police vehicles to maintain a vehicle
replacement program in the Police Department.
Replace Patrol Vehicles (8)
Replace Traffic Vehicle (1)
$ 292,000
35,500
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 for the Community Services Department.
Replace Treadmills at CRC $ 7,000
Replace Recumbent Bikes at CRC 7,000
2-95
CAPITAL PROJECT DESCRIPTIONS — CONTINUED
Isle] ►y,Iky,l1J►1111M1ELV/[6MIM9167►11111►014oil
6411 Equipment <$5,000 — This project consists of purchasing new equipment and replacing
inefficient, defective or unusable equipment for the Community Services Department.
Replace Tents $ 2,000
Replace Sports Fencing Panels 4,000
6205 Community Center Improvements — This project consists of various improvements at the
Community Recreation Center.
Replace Tech Center Flooring $ 6,000
6310 Aventura Founders Park — This project consists of the maintenance, replacement and
enhancement of various equipment and improvements at Founders Park.
6322 Waterways Park Improvements — This project consists of the maintenance, replacement and
enhancement of various equipment and improvements at Waterways Park.
6323 Waterways Dog Park Improvements — This project consists of the maintenance, replacement
and enhancement of various equipment and improvements at Waterways Dog Park.
6326 Veterans Park Improvements — This project consists of the maintenance, replacement and
enhancement of various equipment and improvements at Veterans Park.
6327 Peace Park Improvements — This project consists of the maintenance, replacement and
enhancement of various equipment and improvements at Peace Park.
New Restroom Facility $ 125,000
111 3I[91TiV61N16"R9AIMA►F9101:iIffliI M ki
6420 HVAC Replacements — This project consists of replacing air conditioning unit at various City
facilities.
6421 Government Center Improvements — This project consists of various improvements at the
Government Center.
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.
6410 Equipment >$5,000 — This project consists of purchasing new equipment and replacing
inefficient, defective or unusable equipment for the Public Works/Transportation Department.
Replace Pickup Truck with High Top Van $ 50,000
2-96
CAPITAL PROJECT DESCRIPTIONS — CONTINUED
I901ki&1.1a94:7eV/Ell ►1110J:7e\:IM:F161:XQI
6402 Computer Equipment <$5,000 — This project consists of the initial installation and regular
replacement of the computers, laptops, servers and network infrastructure at the Don Soffer
Aventura High School.
0:4&WE61110ILI]ZT 1 We] Ell ►1111;1N
6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of
computer equipment utilized at the Arts & Cultural Center.
6410 Equipment >$5,000 — This project consists of purchasing new equipment and replacing
inefficient, defective or unusable equipment for the Arts & Cultural Center Department.
Replace Clear Comm System/Accessories $ 20,000
Additional/Replace Moving/LED Lights 4,400
2-97
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
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POLICE EDUCATION FUND
2-99
CITY OF AVENTURA
POLICE EDUCATION FUND — 110
CATEGORY SUMMARY
FISCAL YEAR 2020/21
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. CATEGORYRECAP 2017/18 2018/19 2019/20 2020/21 2020/21
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 from Funds
399900/399999 Fund Balance
Total Available
5,405 5,736 5,500 5,500 5,500
86 159 - - -
- - 7,596 - -
$ 5,491 $ 5,895 $ 13,096 $ 5,500 $ 5,500
EXPENDITURES
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORYRECAP 2017/18 2018/19 2019/20 2020/21 2020/21
1000/2999 Personal Services $ $ $ $ $
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities -
5400/5999 Other Operating Expenses 8,906 13,096 5,500 5,500
Total Operating Expenses 8,906 13,096 5,500 5,500
6000/6999 Capital Outlay - - - -
Total Expenditures $ $ 8,906 $ 13,096 $ 5,500 $ 5,500
2-100
CITY OF AVENTURA
POLICE EDUCATION FUND 110
2020/21
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
Fines & Forfeitures
3511000 Fines
Subtotal
Miscellaneous Revenues
3611000 Interest
Subtotal
Fund Balance
3999000 Carryover
Subtotal
Total Revenues
$ 5,405 $ 5,736 $ 5,500 $ 5,500 $ 5,500
5,405 5,736 5,500 5,500 5,500
86 159 - - -
86 159 -
- - 7,596
- - 7,596 - -
$ 5,491 $ 5,895 $ 13,096 $ 5,500 $ 5,500
EXPENDITURES 2001-521
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018119 2019/20 2020/21 2020/21
OTHER OPERATING EXPENSES
Public Safety - 2001-521
5450 Training $ $ 8,906 $ 13,096 $ 5,500 $ 5,500
Total Expenditures $ $ 8,906 $ 13,096 $ 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 2020/21
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2-102
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
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TRANSPORTATION
AND
STREET MAINTENANCE FUND
2-103
CITY OF AVENTURA
TRANSPORTATION AND STREET MAINTENANCE FUND — 120
CATEGORY SUMMARY
FISCAL YEAR 2020/21
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 2017/18 2018119 2019/20 2020121 2020121
3100001319999
Locally Levied Taxes
$ $ $
$
$
32 000 01329999
Licenses & Permits
33 000 01339999
Intergovernmental Revenues
2,496,051 2,514,007
2,225,000
1,864,000
1,864,000
3400001349999
Charges for Services
3500001359999
Fines & Forfeitures
3600001369999
Miscellaneous Revenues
1,037,150 1,307,877
60,000
43,000
43,000
38 000 01389999
Transfer from Funds
3999001399999
Fund Balance
6,102,545
860,000
860,000
FTotal Available
$ 3,533,201 $ 3,821,884 $
8,387,545 $
2,767,000 $
2,767,000
EXPENDITURES
1000/2999
Personal Services
$ - $
- $
- $
- $
3000/3999
Contractual Services
1,549,159
1,670,241
1,784,274
1,732,058
1,732,058
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5999
Other Operating Expenses
Total Operating Expenses
1,549,159
1,670,241
1,784,274
1,732,058
1,732,058
6000/6999
Capital Outlay
605,204
673,947
6,603,271
1,034,942
1,034,942
9000/9999
Transfers
Total Expenditures
$ 2,154,363 $
2,344,188 $
8,387,545 $
2,767,000 $
2,767,000
2-104
CITY OF AVENTURA
TRANSPORTATION AND STREET MAINTENANCE FUND 120
2020/21
REVENUE PROJECTIONS
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020121 2020121
Intergovernmental Revenues
3313901
FDOT
$ 143,354
$ $
$
$
3351200
State Revenue Sharing
253,627
260,666
255,000
191,000
191,000
3353001
Local Option Cap. Impr. Gas Tax
146,682
146,960
145,000
110,000
110,000
3353010
Local Option Gas Tax
381,880
383,251
365,000
288,000
288,000
3383801
County Transit System Surtax
1,570,508
1,723,130
1,460,000
1,275,000
1,275,000
Subtotal
2,496,051
2,514,007
2,225,000
1,864,000
1,864,000
Miscellaneous Revenues
3611000
Interest
41,476
114,191
20,000
3,000
3,000
3632000
Transportation Mitigation Impact Fee
952,635
1,153,143
3633000
Citywide Bicycle Sharing
43,039
40,543
40,000
40,000
40,000
3661000
Developer Contributions/Streets
Subtotal
1,037,160
1,307,877
60,000
43,000
43,000
Fund Balance
3999000
Carryover - Other
679,000
679,000
3999000
Carryover - Impact Fees
6,102,545
181,000
181,000
Subtotal
6,102,545
860,000
860,000
Total Revenues
$ 3,533,201
$ 3,821,884 $
8,387,545 $
2,767,000 $
2,767,000
EXPENDITURES
5401.541
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017118 2018/19 2019120 2020/21 2020121
CONTRACTUAL SERVICES
Public Works/Transportation - 5401.541
3450
Landscape/Tree Maint/Streets $
640,782 $
663,639 $
755,000 $
755,000 $
755,000
3453
Citywide Bicycle Sharing
69,900
76,602
79,274
27,058
27,058
3455
Enhanced Transit Services
767,268
830,000
830,000
830,000
830,000
3460
TVMS Maintenance
71,209
100,000
120,000
120,000
120,000
Subtotal
1,549,159
1,670,241
1,784,274
1,732,058
1,732,068
6304
6305
6307
6308
6341
6999
CAPITAL OUTLAY
Public Works/Transportation - 5401.541
Circulator System Improv. - Bus Shelter
Road Resurfacing
Street Lighting Improv.
Citywide Bicycle Sharing
Transportation System Improv.
Capital Reserve -Other _
Subtotal
181,000
181,000
306,815
133,565
594,419
325,000
325,000
243,350
528,238
210,000
53,149
8,500
8,500
1,820
11,714
553,286
90,000
90,000
70
430
5,245,566
430,442
430,442
605,204 673,947 6,603,271 1,034,942 1,034,942
Total Expenditure $ 2,154,363 $ 2,344,188 $ 8,387,545 $ 2,767,000 $ 2,767,000
2-105
REVENUE PROJECTION RATIONALE
3351200 State Revenue Sharing — Revenue received in this category is projected to approximate
22.61 % for FY 2020/21 of the total State Revenue Sharing Funds. Their source is the motor fuel tax
and is restricted to road construction and maintenance. Based on conservative projections related to
COVID-19, it is anticipated that $191,000 will be received in the upcoming fiscal year.
State Revenue Sharing
$300,000
$ 250,000
$ 200,000
$150,000
$100,000
$50,000
$-
ti°y�\1� ti°y�\yk le,,yy ti do-1` tioti^\y$ do-1\,ye tioti�\yo do-1 \1
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
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
�oy��13 �oy��tia �oyb�ti5 �oy��ti� �ov��y� goy^�1� �ov��tie �oyo�tio �o�o�titi
3383801 County Transit System Surtax — County voters approved a '/2% sales tax increase for
transportation needs that went into effect January 2003. As provided by County Ordinance, the cities
receive 20% of the proceeds based upon population. Based on conservative projections related to
COVID-19, it is anticipated that $1,275,000 will be received in the upcoming fiscal year.
County Transit System Surtax
$1,800,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
2-106
BUDGET JUSTIFICATIONS
3450 Landscape/Tree Maintenance/Streets — Provides for costs associated with contracting tree,
landscape, irrigation and flower maintenance services for all public right-of-ways and medians.
3453 Citywide Bicycle Sharing — Provides for the operating costs associated with the Bicycle
Sharing Program.
3455 Enhanced Transit Services — Provides for the 20% funding requirement of the County Transit
System Surtax to enhance public bus transportation system beyond levels set in the 2001/02 budget
and to fund the expanded transit service routes.
3460 TVMS Maintenance — Provides for the operating costs associated with maintaining the Traffic
Video Monitoring System ("TVMS").
Cff_1:2 1111F_1111111:2:Tom *0i91*161 71i11[07►l-I
6304 Circulator System Improvements (Bus Shelters) — This project consists of the utilization of
transportation impact fees to operate and maintain the City's Circulator System and includes the
following:
New Bus Shelters $ 160,000
Retrofit Bus Shelters with Solar Lighting 21,000
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:
Yacht Club Way (213t" Street) $ 325,000
6308 Citywide Bicycle Sharing — This project consists of the replacement of bicycles utilized for the
City's Bicycle Sharing Program that have become obsolete due to normal wear and tear as follows:
Replace Bicycles $ 8,500
6341 Transportation System Improvements — This project consists of Crosswalk Solar Lighting
System Improvements as follows:
Enhance Solar Lit Crosswalks on Country Club Drive $ 90,000
2-107
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
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2-108
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
e
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911 FUND
2-109
CITY OF AVENTURA
911 FUND - 180
CATEGORY SUMMARY
FISCAL YEAR 2020/21
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 CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018119 2019120 2020/21 2020/21
310000/319999 Locally Levied Taxes $ $ $ $ $
320000/329999 Licenses & Permits -
3300001339999 Intergovernmental Revenues 87,603 93,954 90,240 85,350 85,350
340000/349999 Charges for Services - - - - -
3500001359999 Fines & Forfeitures - -
3600001369999 Miscellaneous Revenues 176 701
380000/389999 Transfer from Funds - - - - -
3999001399999 Fund Balance - - 25,120 20,000 20,000
Total Available $ 87,779 $ 94,655 $ 115,360 $ 105,350 $ 105,350
EXPENDITURES
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
1000/2999
Personal Services $
$
$
$
$
3000/3999
Contractual Services
-
400014999
Other Charges & Services
91,645
82,567
89,210
89,210
89,210
5000/5399
Commodities
593
660
1,000
2,500
2,500
5400/5999
Other Operating Expenses
2,530
5,212
5,000
5,000
5,000
Total Operating Expenses
94,768
88,439
95,210
96,710
96,710
6000/6999
Capital Outlay
-
-
20,150
8,640
8,640
9000/9999
Transfers
-
-
-
-
-
Total Expenditures $
94,768 $
88,439 $
115,360 $
105,350 $
105,350
2-110
CITY OF AVENTURA
911 FUND 180 1w
2020/21
REVENUE PROJECTIONS
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
Intergovernmental Revenues
3379110
911 Fees -Wire Line $
68,076 $
65,425 $
64,000 $
59,250 $
59,250
3379111
911 Fees -Wireless
14,030
21,482
19,400
20,100
20,100
3379112
911 Fees -Prepaid
5,497
7,047
6,840
6,000
6,000
rSubtotal =
87,603
93,954
90,240
85,350
85,350
Miscellaneous Revenues
3611000
Interest on Investments
176
701
-
-
-
Subtotal�
176
701
-
-
-
Fund Balance
3999000
Carryover
-
-
25,120
20,000
20,000
Subtotal
-
-
25,120
20,000
20,000
Total Revenues $
87,779 $
94,655 $
115,360 $
105,350 $
105,350
EXPENDITURES 2001-521
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
OPERATING
OTHER CHARGES & SERVICES
Public Safety - 2001-521
4001
Travel & Per Diem $
4,364 $
2,302 $
6,000 $
6,000 $
6,000
4101
Communications
1,819
465
-
-
-
4645
R&M - Equipment
85,462
79,800
83,210
83,210
83,210
Subto
91,645
82,567
89,210
89,210
89,210
COMMODITIES
Public Safety - 2001-521
5290
Other Operating Supplies
593
660
1,000
2,500
2,500
Subtotal
593
660
1,000
2,500
2,500
OTHER OPERATING EXPENSES
Public Safety - 2001-521
5410 Subscriptions & Memberships
411
426
1,000
1,000
1,000
5450 Training
2,119
4,786
4,000
4,000
4,000
Subtotal
2,530
5,212
5,000
5,000
5,000
CAPITAL OUTLAY
Public Safety - 2001-521
6999 Capital Reserves
-
-
20,150
8,640
8,640
Subtotal
-
-
20,150
8,640
8,640
Total Expenditures $
94,768 $
88,439 $
115,360 $
105,350 $
105,350
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
$50,000
4r -
-M* ----F
F--Mr
F---r
-
- - P
F ---
v
00
M�ZrlA0016-111Ia14M1101►&I
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 2020/21
e
q
DEBT SERVICE FUNDS
2-113
CITY OF AVENTURA
DEBT SEVICE FUND RECAP
CATEGORY SUMMARY
FISCAL YEAR 2020/21
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 2017/18 2018/19 2019/20 2020/21 2020/21
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
399900/399999 Fund Balance
Total Available
28,889 31,433 - - -
2,741,335 3,013,942 3,190,088 2,455,435 2,455,435
- - 315,996 - -
$ 2,770,224 $ 3,045,375 $ 3,506,084 $ 2,455,435 $ 2,455,435
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
1000/2999 Personal Services $ $ $ $ $
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities
5400/5999 Other Operating Expenses
Total Operating Expenses
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service 2,699,842 2,987,530 3,506,084 2,455,435 2,455,435
9000/9999 Transfers - - - - -
Total Expenditures $ 2,699,842 $ 2,987,530 $ 3,506,084 $ 2,455,435 $ 2,455,435
2-114
CITY OF AVENTURA
DEBT SERVICE FUNDS RECAP
2020/21
REVENUE PROJ ECTIO NS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
Miscellaneous Revenues
3611000
Interest $
28,889 $
31,433 $
$
$
Subtotal
28,889
31,433
Transfer/Debt Proceeds
3811001
Transfer from General Fund
2,297,335
2,569,942
2,781,294
2,050,214
2,050,214
3811901
Transfer from Charter School Fund
444,000
444,000
408,794
405,221
405,221
Su
2,741,335
3,013,942
3,190,088
2,455,435
2,455,435
Fund Balance
3999000
Carryover
315,996
Subtotal
315,996
-
-
Total Revenues $
2,770,224 $
3,045,375 $
3,506,084 $
2,455,435 $
2,455,435
EXPENDITURES
DEBT SERVICE
Non -Departmental - 590
7130 Principal $ 1,930,000 $ 2,120,000 $ 2,705,000 $ 1,785,000 $ 1,785,000
7230 Interest 769,842 867,530 801,084 670,435 670,435
Wtal Expenditures $ 2,699,842 $ 2,987,530 $ 3,506,084 $ 2,455,435 $ 2,455,435
Notes.
the City has no legal debt limit.
General Obligation Debt requires approval by voter referendum.
Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners).
In the above Debt Service Funds Recap schedule, the ACTUAL 2017/18, ACTUAL 2018/19 and the
APPROVED BUDGET 2019/20 columns include prior year activity from the 2000 Loan Debt Service
Fund — 240. The related 2000 Loan Debt will be retired on September 30, 2020 and as a result the
fund's accompanying schedule has been properly excluded from this section of the budget
document and both the CITY MANAGER PROPOSAL 2020/21 and the COMMISSION APPROVAL
2020/21 columns as it is no longer necessary or applicable for budgeting purposes.
Debit Limit
Although the City Charter makes no reference to limitations in establishing debt (i.e., debt limit), the
City has limited its borrowing to prudent levels that are able to be satisfied with existing revenue and
cash flow projections. The City utilizes debt financing on large expenditures for capital projects or
purchases that may be depreciated over their useful lives. By using debt financing, the cost of the
expenditure is amortized over its useful life allowing the expenditure to be matched against revenue
streams from those receiving the benefits.
2-115
CITY OF AVENTURA
2010 & 2011 DEBT SERVICE FUND — 230
CATEGORY SUMMARY
FISCAL YEAR 2020/21
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 P ROJ ECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
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
399900/399999 Fund Balance
Total Available
741 308 - - -
1,199,552 1,194,963 1,196,121 1,190,919 1,190,919
- - 308 - -
$ 1,200,293 $ 1,195,271 $ 1,196,429 $ 1,190,919 $ 1,190,919
EXPENDITURES
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
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
9000/9999
Transfers
rTotal Expenditures
1,199,552 1,195,972 1,196,429 1,190,919 1,190,919
$ 1,199,552 $ 1,195,972 $ 1,196,429 $ 1,190,919 $ 1,190,919
2-116
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2010 & 2011 FUND 230
2020121
REVENUE PROJECTIONS
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
Miscellaneous Revenues
3611000 Interest
Subtotal
$ 741 $
741
308 $
308
$ $
-
Transfer/Debt Proceeds
3811001 Transfer from General Fund
1,199,552
1,194,963
1,196,121 1,190,919 1,190,919
Subtotal
1,199,552
1,194,963
1,196,121 1,190,919 1,190,919
Fund Balance
3999000 Carryover
-
-
308 - -
Subtotal
-
-
308 - -
Total Revenues
$ 1,200,293 $
1,195,271 $
1,196,429 $ 1,190,919 $ 1,190,919
EXPENDITURES 9001-590
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018119 2019/20 2020/21 2020/21
DEBT SERVICE
Non -Departmental - 9001-590
7130 Principal $ 805,000 $ 830,000 $ 860,000 $ 885,000 $ 885,000
7230 Interest 394,552 365,972 336,429 305,919 305,919
otal Expenditures $ 1,199,552 $ 1,195,972 $ 1,196,429 $ 1,190,919 $ 1,190,919
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 4/1/2021 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 4/1/2021
and 10/1/2021.
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
-
3.42%,
3.64%
160,696.50
160,696.50
1,196,429.00
4/1/2021
885,000.00
3.42%
3.64%
160,696.50
1,045,696.50
8,305,000.00
10/1/2021
-
3.42%
3.64%
145,222.00
145,222.00
1,190,918.50
4/1/2022
915,000.00
3.42%,
3.64%
145,222.00
1,060,222.00
7,390,000.00
10/1/2022
-
3.42%,
3.64%
129,223.50
129,223.50
1,189,445.50
4/1/2023
950,000.00
3.42%,
3.64%
129,223.50
1,079,223.50
6,440,000.00
10/1/2023
-
3.42%,
3.64%
112,610.00
112,610.00
1,191,833.50
4/ 1 /2024
985, 000.00
3.42%,
3.64%
112, 610.00
1, 097, 610.00
5, 455, 000.00
10/1/2024
-
3.42%,
3.64%
95,387.00
95,387.00
1,192,997.00
4/1/2025
1,020,000.00
3.42%,
3.64%
95,387.00
1,115,387.00
4,435,000.00
10/1/2025
-
3.42%,
3.64%
77,549.00
77,549.00
1,192,936.00
4/1/2026
1,050,000.00
3.42%,
3.64%
77,549.00
1,127,549.00
3,385,000.00
10/1/2026
-
3.42%,
3.64%
59,192.50
59,192.50
1,186,741.50
4/1/2027
1,085,000.00
3.42%,
3.64%
59,192.50
1,144,192.50
2,300,000.00
10/1/2027
-
3.42%,
3.64%
40,221.00
40,221.00
1,184,413.50
4/ 1 /2028
1,130, 000.00
3.42%,
3.64%
40, 221.00
1,170, 221.00
1,170, 000.00
10/1/2028
-
3.42%,
3.64%
20,463.50
20,463.50
1,190,684.50
4/1/2029
1,170,000.00
3.42%,
3.64%
20,463.50
1,190,463.50
1,190,463.50
$
15,950,000.00
$
6,033,121.20 $
21,983,121.20 $
21,983,121.20
2-118
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
,�q:5
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
2-119
CITY OF AVENTURA
2012 (A) LOAN DEBT SERVICE FUND — 250
CATEGORY SUMMARY
FISCAL YEAR 2020/21
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with the
2002 Loan which was used to acquire property for the Charter School and partially fund the
Community Recreation Center. The original debt 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 2017/18 2018/19 2019/20 2020/21 2020/21
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
399900/399999 Fund Balance
Total Available
5 53 - - -
360,828 359,135 365,073 362,487 362,487
- - 533 - -
$ 360,833 $ 359,188 $ 365,606 $ 362,487 $ 362,487
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
1000/2999 Personal Services
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities
5400/5999 Other Operating Expenses
Wotal Operating Expenses
6000/6999 Capital Outlay
7000/7999 Debt Service
9000/9999 Transfers
Total Expenditures
360,807 366,195 365,606 362,487 362,487
$ 360,807 $ 366,195 $ 365,606 $ 362,487 $ 362,487
2-120
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2012 (A) FUND 250
2020/21
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
Miscellaneous Revenues
3611000 Interest
$ 5 $
53 $
$ $
Subtotal
5
53
-
Transfer/Debt Proceeds
3811001 Transfer from General Fund
360,828
359,135
365,073 362,487 362,487
Wbubto
360,828
359,135
365,073 362,487 362,487
Fund Balance
3999000 Carryover
-
-
533 - -
Subtotal
-
-
533 - -
Total Revenues
$ 360,833 $
359,188 $
365,606 $ 362,487 $ 362,487
EXPENDITURES 9001-590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
DEBT SERVICE
Non -Departmental - 9001-590
7130 Principal $ 283,560 $ 290,649 $ 297,738 $ 302,464 $ 302,464
7230 Interest 77,247 75,546 67,868 60,023 60,023
otal Expenditures $ 360,807 $ 366,195 $ 365,606 $ 362,487 $ 362,487
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 8/1/2021 on the bank qualified loan which refinanced the
acquisition of the charter school site and the balance of the Community Recreation Center.
7230 Interest — Interest payments due on the bank qualified loan which will be payable on 2/1/2021
and 8/1 /2021.
2-121
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
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
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
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
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
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/ 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/ 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
4, 392, 817.00
4, 092, 716.00
3, 785, 526.00
3, 471, 247.00
3,149, 879.00
2, 866, 319.00
2, 575, 670.00
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
2-122
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
2-123
CITY OF AVENTURA
2012 (B) LOAN DEBT SERVICE FUND — 290
CATEGORY SUMMARY
FISCAL YEAR 2020/21
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 CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
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
399900/399999 Fund Balance
FTotaI Available
2,058 5,236 - - -
444,000 444,000 408,794 405,221 405,221
$ 446,058 $ 449,236 $ 408,794 $ 405,221 $ 405,221
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
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
9000/9999
Transfers
Total Expenditures
402,745 409,519 408,794 405,221 405,221
$ 402,745 $ 409,519 $ 408,794 $ 405,221 $ 405,221
2-124
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2012 (B) FUND 290
2020/21
REVENUE PROJECTIONS
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
Miscellaneous Revenues
3611000 Interest $ 2,058 $ 5,236 $ $ $
Subtotal 2,058 5,236
Transfer/Debt Proceeds
3811901 Transfer from Charter School Fund 444,000 444,000 408,794 405,221 405,221
r.ubto 444,000 444,000 408,794 405,221 405,221
Fund Balance
3999000 Carryover - - - - -
Subtotal - - - - -
Total Revenues $ 446,058 $ 449,236 $ 408,794 $ 405,221 $ 405,221
EXPENDITURES 9001-590
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
DEBT SERVICE
Non -Departmental - 9001-590
7130 Principal $ 316,440 $ 324,351 $ 332,262 $ 337,536 $ 337,536
7230 Interest 86,305 85,168 76,532 67,685 67,685
otal Expenditures $ 402,745 $ 409,519 $ 408,794 $ 405,221 $ 405,221
INELV/Ell ►11,1111,114:2:Tom ME" 1101kiIZ eA1101kiFA4:4
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 8/1/2021 on the bank qualified loan which financed the
acquisition of the charter school site and the balance of the Community Recreation Center.
7230 Interest - Interest payments due on the bank qualified loan which will be payable on 2/1/2021
2-125
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
2-126
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
2-127
CITY OF AVENTURA
2018 LOAN DEBT SERVICE FUND — 291
CATEGORY SUMMARY
FISCAL YEAR 2020/21
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 bank qualified bonds were issued in February of 2018, have a
life of 20 years and an interest rate of 3.68%.
REVENUE P ROJ ECTIONS
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
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 230,479 495,024 496,100 496,808 496,808
399900/399999 Fund Balance - - - - -
Total Available $ 230,479 $ 495,024 $ 496,100 $ 496,808 $ 496,808
EXPENDITURES
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 230,479 495,024 496,100 496,808 496,808
9000/9999 Transfers - - - - -
Total Expenditures $ 230,479 $ 495,024 $ 496,100 $ 496,808 $ 496,808
2-128
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2018 FUND 291
2020/21
REVENUE P ROJ ECTIONS
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
Miscellaneous Revenues
3611000 Interest $ $ $ $ $
Wubtotal -
Transfer/Debt Proceeds
3811001 Transfer from General Fund 230,479 495,024 496,100 496,808 496,808
Subto 230,479 495,024 496,100 496,808 496,808
Fund Balance
3999000 Carryover - - - - -
Subtotal - - - - -
Total Revenues $ 230,479 $ 495,024 $ 496,100 $ 496,808 $ 496,808
EXPENDITURES 9001-590
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
DEBT SERVICE
Non -Departmental - 9001-590
7130 Principal $ 110,000 $ 240,000 $ 250,000 $ 260,000 $ 260,000
7230 Interest 120,479 255,024 246,100 236,808 236,808
Total Expenditures $ 230,479 $ 495,024 $ 496,100 $ 496,808 $ 496,808
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 8/1/2021 on the bank qualified loan which partially financed
the construction and equipping of the DSAHS as well as the associated costs of issuance.
7230 Interest — Interest payments due on the bank qualified loan which will be payable on 2/1/2021
and 8/1 /2021.
2-129
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
2-130
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020121
y �D' .
CAPITAL PROJECTS FUND
2-131
CITY OF AVENTURA
CAPITAL PROJECTS FUND - 392
CATEGORY SUMMARY
FISCAL YEAR 2020/21
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 CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017118 2018119 2019/20 2020/21 2020/21
3100001319999 Locally Levied Taxes
3200001329999 Licenses & Permits
3300001339999 Intergovernmental Revenues
3400001349999 Charges for Services
3500001359999 Fines & Forfeitures
3600001369999 Miscellaneous Revenues
3800001389999 Transfer/Debt Proceeds
3999 0 01399999 Fund Balance
F-otal Available
476,907 442,263
864,932 864,932 864,932
$ 476,907 $ 442,263 $ 864,932 $ 864,932 $ 864,932
EXPENDITURES
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019120 2020121 2020121
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
9000/9999
Transfers
Total Expenditures
152,629 89,409 864,932 864,932 864,932
232,000 265,000
$ 384,629 $ 354,409 $ 864,932 $ 864,932 $ 864,932
2-132
CITY OF AVENTUM
CAPITAL PROJECTS FUND - 392
2020/21
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020121
Miscellaneous Revenues
3247026
Developer Contributions
$ 326,000 $
326,000 $
$
3611000
Interest
7,087
18,146
3632200
Police Impact Fees
137,338
97,664
3632700
Recreation Impact Fees
7,482
1,463
wubto
476,907
442,263
Fund Balance
3999000
Carryover - Police
200,142
198,673
198,673
3999000
Carryover - Comm. Svcs.
3,896
6,364
6,364
3999000
Carryover - Pub. Works/Trans.
660,896
660,896
660,896
Subtotal
864,932
864,932
864,932
Total Revenues
$ 476,907 $
442,263 $
864,932 $
864,932 $
864,932
EXPENDITURES 2001/6001
CAPITAL OUTLAY
Police - 2001.621
6411
Equipment <$6,000 $
$
89,409 $
62,420 $
82,980 $
82,980
6999
Capital Reserve
137,722
116,693
116,693
Subtotal
89,409
200,142
198,673
198,673
Community Services - 6001.672
6324
Veterans Park Improvements
162,629
6999
Capital Reserve
3,896
6,364
6,364
Subtotal
162,629
3,896
6,364
6,364
Public Works/Transportation - 6401.641
6999
Capital Reserve
660,896
660,896
660,896
Subtotal
660,896
660,896
660,896
Non Departmental/Transfers (9001.681)
3930
Transfer to H.S. Const. Fund
232,000
266,000
Subtotal
232,000
266,000
Total Expenditures $
384,629 $
364,409 $
864,932 $
864,932 $
864,932
2-133
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 for the Police Department.
Replace Ballistic Vests
$ 32,500
UAS Battery Replacement Cart
1,500
Road Mini Patrol Shields
3,000
Replace Handheld Radar Units
4,680
Traffic Cones
3,800
Training Unit DT Equipment
5,500
Traffic Vehicle Mounted Radar
5,000
Tasers
12,000
SWAT Headsets
11,000
Fleet Tools and Equipment
4,000
2-134
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
AVENTURA CHARTER HIGH SCHOOL
CONSTRUCTION FUND
2-135
CITY OF AVENTURA
AVENTURA CHARTER SCHOOL CONSTRUCTION FUND - 393
CATEGORY SUMMARY
FISCAL YEAR 2020/21
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 2017/18 2018/19 2019/20 2020/21 2020/21
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 1,726,303 797,527
380000/389999 Transfer/Debt Proceeds
399900/399999 Fund Balance
Total Available $ 13,689,166 $ 1,726,303 $ 797,527 $ $
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
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 13,756,177 797,527
7000/7999 Debt Service
9000/9999 Transfers
Total Expenditures $ 2,361,765 $ 13,756,177 $ 797,527 $ $
2-136
CITY OF AVENTURA
AVENTURA CHARTER SCHOOL CONSTRUCTION FUND - 393
2020/21
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017118 2018/19 2019120 2020121 2020121
Miscellaneous Revenues
3842000
Bond Proceeds
3811001
Transfer from General Fund
Reserves
3611000
Interest
3661501
Advance from General Fund
Naming Rights Donation
3661501
Miscellaneous Contributions
3811001
Transfer from General Fund
Intersection Safety Camera Program
3814000
Transfer from Capital Projects Fund
Park Impact Fees
Subtotal
Total Revenues
$ 7,100,000 $ $ $ $
82,166 191,303
75,000 1,270,000 797,527
6,200,000
232,000 265,000
13,689,166 1,726,303 797,527
$ 13,689,166 $ 1,726,303 $ 797,527 $ $
EXPENDITURES 6010/9001
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019120 2020121 2020/21
CAPITAL OUTLAY
CONTRACTUAL SERVICES
Charter School/Capital Outlay - 6010-561
6208 Facility/Building Construction
2,306,265
13,756,177
797,527 $
$
Subtotal
2,306,265
13,756,177
797,527
COSTS OF ISSUANCE
Non -Departmental - 9001-590
3125 Prof. Services - Costs of Issuance
$ 55,500 $
$
$
$
Subtotal
55,500
Total Expenditures
$ 2,361,765 $
13,756,177 $
797,527 $
$
2-137
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 DSAHS 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 DSAHS.
Original Contribution
Long-term advance (Naming Rights)
$ 6,000,000
2,000,000*
*These funds are shown here for illustration purposes only. They were not treated as
transfers but rather as "advances" 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 DSAHS as follows:
LIFE TO DATE
OBJECT APPROVED BUDGET BUDGET APPROVED
CODE BUDGET AMENDMENT AMENDMENT BUDGET
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2019/20
CAPITAL OUTLAY
CONTRACTUAL SERVICES
Charter School/Capital Outlay - 6010-561
6208
Facility/Building Construction
6208
Direct Purchase by City
6208
Architect
6208
Builders Risk Insurance
6208
FF&E
6208
Technology
6208
Threshold Inspection/Testing
6208
Traffic Engineer
6208
Contingency
W Subtotalir
COSTS OF ISSUANCE
Non -Departmental - 9001-590
3125
Prof. Services - Costs of Issuance
Subtotal
Total Expenditure
8,400,779
5,295,350
775,000
40,500
370,198
556,000
85,159
35,000
188,514
$ 1,192,166 $ 191,303 $
9,784,248
5,295,350
775,000
40,500
370,198
556,000
85,159
35,000
188,514
15,476,500 1,192,166 191,303 16,859,969
$ 55,500 $ - $ - $ 55,500
55,500 - - 55,500
$ 15,532,000 $ 1,192,166 $ 191,303 $ 16,915,469
2-138
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
e
q
STORMWATER UTILITY FUND
2-139
CITY OF AVENTURA
STORMWATER UTILITY FUND - 410
CATEGORY SUMMARY
FISCAL YEAR 2020/21
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 2017/18 2018/19 2019120 2020121 2020121
3100001319999
Locally Levied Taxes
$ $
$ $
$
3200001329999
Licenses & Permits
3300001339999
Intergovernmental Revenues
100,000
3400001349999
Charges for Services
1,253,514
1,347,009 1,300,000
1,300,000
1,300,000
3500001359999
Fines & Forfeitures
3600001369999
Miscellaneous Revenues
6,450
6,697 8,000
2,000
2,000
3800001389999
Transfer from Funds
3999001399999
Fund Balance
73,739
38,250
38,250
Total Available
$ 1,359,964 $
1,363,706 $ 1,381,739 $
1,340,250 $
1,340,250
EXPENDITURES
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017118 2018119 2019120 2020121 2020121
100012999
Personal Services $
- $
- $
- $
- $
300013999
Contractual Services
611,197
568,411
640,000
685,000
685,000
400014999
Other Charges & Services
500015399
Commodities
540015999
Other Operating Expenses
355,146
414,234
5,750
5,250
5,250
Total Operating Expenses
966,343
982,645
645,750
690,260
690,250
600016999
Capital Outlay
513,131
152,591
735,989
650,000
650,000
900019999
Transfers
Total Expenditures $
1,479,474 $
1,136,236 $
1,381,739 $
1,340,250 $
1,340,250
2-140
CITY OF AVENTURA
STORMWATER UTILITY FUND 410
2020/21
REVENUE PROJECTIONS
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORYRECAP 2017/18 2018/19 2019120 2020121 2020/21
Intergovernmental Revenues
3343606
FDEP Grant
$ 100,000 $ $
$
Subtotal
100,000
Charges for Services
3439110
Stormwater Utility Fees
1,253,514 1,347,009
1,300,000
1,300,000
1,300,000
1,263,614 1,347,009
1,300,000
1,300,000
1,300,000
Miscellaneous Revenues
3611000
Interest
6,450 6,697
8,000
2,000
2,000
Subtotal
6,460 6,697
8,000
2,000
2,000
Fund Balance
3999000
Carryover
73,739
38,250
38,250
Subtotal
73,739
38,250
38,250
Total Revenues
$ 1,359,964 $ 1,353,706 $
1,381,739 $
1,340,250 $
1,340,250
CITY OF AVENTURA
STORMWATER UTILITY FUND 410
2020121
EXPENDITURES 6401
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORYRECAP 2017118 2018119 2019120 2020121 2020121
Operating
CONTRACTUAL SERVICES
Public Works/Transportation - 5401.538
3110
Prof. Services - Engineering $
118,963 $
123,370 $
100,000 $
145,000 $
145,000
3450
LandsMaint.- Streets
337,106
325,630
370,000
370,000
370,000
3460
Street Maint.IDrainage
155,128
119,411
170,000
170,000
170,000
Subtotal
611,197
668,411
640,000
685,000
685,000
OTHER OPERATING EXPENSES
Public Works/Transportation - 5401.538
5410
Subscriptions & Memberships
1,250
1,250
1,250
5420
Conferences & Seminars
1,415
1,866
3,000
2,500
2,500
5450
Training
902
1,500
1,500
1,500
5915
Depreciation
353,731
411,466
F' Subtotal
355,146
414,234
5,750
5,250
6,260
CAPITAL OUTLAY
Public Works/Transportation - 5401.538
6306
Drainage Improvements
211,509
120,083
323,739
650,000
650,000
6309
Seawall Improvements
301,622
32,508
6999
Capital Reserve
412,250
Subtotal
613,131
162,591
735,989
650,000
650,000
Total Expenditures $
1,479,474 $
1,136,236 $
1,381,739 $
1,340,250 $
1,340,250
2-141
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:
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.
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%.
$1,500,000
$1,250,000
$1,000,000
$750,000
$500,000
$250,000
Stormwater Utility Fees
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.
Drainage Improvements — 291" PL to Avent. Blvd. $ 400,000
Curb Installation — Country Club Dr. (various locations) 250,000
2-142
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
e
q
POLICE OFFDUTY SERVICES FUND
2-143
CITY OF AVENTURA
POLICE OFFDUTY SERVICES FUND — 620
CATEGORY SUMMARY
FISCAL YEAR 2020/21
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 CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
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 from Funds
399900/399999 Fund Balance
rTotal Available
509,111 676,491 475,000 475,000 475,000
$ 509,111 $ 676,491 $ 475,000 $ 475,000 $ 475,000
EXPENDITURES
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
1000/2999 Personal Services $ 423,363 $ 510,219 $ 475,000 $ 475,000 $ 475,000
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services
5000/5399 Commodities
5400/5999 Other Operating Expenses - - - - -
Total Operating Expenses 423,363 510,219 475,000 475,000 475,000
6000/6999 Capital Outlay - - - - -
rTotal Expenditures $ 423,363 $ 510,219 $ 475,000 $ 475,000 $ 475,000
2-144
CITY OF "ENTURA
POLICE OFFDUTY SERVICES FUND 620
2020/21
REVENUE PROJECTIONS
OBJECT APPROVED CITYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2017/18 2018/19 2019/20 2020/21 2020/21
Charges for Services
3421100 Police Detail Billing $ 509,111 $ 676,491 $ 475,000 $ 475,000 $ 475,000
Total Revenues $ 509,111 $ 676,491 $ 475,000 $ 475,000 $ 475,000
EXPENDITURES 2001-521
OBJECT
APPROVED
CITYMANAGER
COMMISSION
CODE
ACTUAL ACTUAL BUDGET
PROPOSAL
APPROVAL
NO. CATEGORY RECAP
2017/18 2018/19 2019/20
2020/21
2020/21
PERSONAL SERVICES
Public Safety - 2001-521
1420 Extra Duty Detail
Total Expenditures
$ 423,363 $ 510,219 $ 475,000 $ 475,000 $ 475,000
$ 423,363 $ 510,219 $ 475,000 $ 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.
2-145
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
:: Z
61
q
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2-146
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020121
SUMMARY OF
CAPITAL IMPROVEMENT PROGRAM
3-1
CITY OF AVENTURA
CAPITAL IMPROVEMENT PROGRAM
2020/21 — 2024/25
FIVE-YEAR HIGHLIGHTS
Beautification and Park Facility Improvement Projects (BP)
✓ Founders Park and Waterways Park Improvements totaling $1,609,500 and $383,250,
respectively to maintain and enhance these facilities.
Transportation Improvement Projects (TI)
✓ Road Resurfacing projects totaling $2,067,000 to resurface asphalt and enhance safety on
Yacht Club Way (2131" Street), Aventura Boulevard, NE 34t" Avenue, NE 281" Avenue, NE
188t" Street, NE 183rd Street, NE 31st Street and Country Club Drive.
✓ Transportation System Improvements totaling $530,000 to enhance solar lit crosswalks on
Country Club Drive and to provide new crosswalk solar lighting at various locations.
✓ Circulator System Improvements totaling $181,000 to add two (2) new bus shelters (183rd
Street near Veterans Park and 291" Place near the new Publix) and to retrofit existing bus
shelters with solar lighting.
Drainage Improvement Projects (DI)
✓ Stormwater Drainage Improvements totaling $2,825,000 to address the long-term impacts of
the rising sea levels including the following:
• Drainage Improvements at 291" Place to Aventura Boulevard; and
• Country Club Drive curb installations and infrastructure replacement at various
locations
Public Building and Facility Improvement Projects (PBF)
✓ Building Repairs and Other Improvements totaling $465,000 at Aventura City of Excellence
School ("ACES") to:
• Renovate Middle School restrooms ($70,000)
• Replace classroom furniture ($50,000)
• Make hard top area improvements (shade canopy- $125,000); and to
• Replace playground surfacing and equipment ($220,000)
✓ Government Center Improvements totaling $253,500 primarily to:
• Replace the AV equipment ($125,000) and carpeting in the Commission Chambers
($55,000); and to
• Upgrade hallway lighting ($38,000) at the Government Center
✓ HVAC Replacements at the Government Center and at ACES, ($15,000 and $212,000,
respectively).
3-2
Information Technology Improvement Projects (IT)
✓ Continues the implementation of technology improvements and management information
systems to enhance the productivity and efficiency of City operations.
✓ $200,000 to continue the initial installation of the computers, laptops, servers and network
infrastructure at the DSAHS.
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
DSAHS.
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 (51") 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
2020/21 — 2024/25. 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 he and the Assistant City Manager —
Finance and Administration 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 Assistant City Manager — Finance and Administration. The
methods of financing and revenue sources were then prepared by the Assistant City Manager —
Finance and Administration 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.
3-5
• Long-term borrowing will not be used to fund current operations or normal maintenance.
• 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 Assistant City Manager — Finance and Administration 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.
WT
Summary of Recommended Projects
The proposed 2020/21 — 2024/25 CIP includes 39 projects in six (6) functional categories with a total
value of $18,122,535. The following represents the percentage of total funding that each functional
category has been allocated:
1. Beautification and Park Facility Improvement Projects (13%)
2. Transportation System Improvement Projects (16%)
3. Drainage System Improvement Projects (16%)
4. Public Building and Facility Improvement Projects (7%)
5. Information Technology Improvement Projects (25%)
6. Capital Equipment Purchase and Replacement Projects (23%)
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 2020/21 - 2024/25
PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
PROGRAM 2020121 2021/22 2022/23 2023/24 2024/25 TOTAL
Beautification & Park Facility Improvement Projects $
134,800 $
148,450 $
505,500 $
896,350 $
727,350 $
2,412,450
Transportation System Improvement Projects
604,500
551,500
546,500
449,500
668,500
2,820,500
Drainage System Improvement Projects
650,000
375,000
625,000
575,000
600,000
2,825,000
Public Building & Facility Improvement Projects
151,000
461,000
407,000
226,900
67,000
1,312,900
Information Technology Improvement Projects
769,125
1,091,000
1,031,750
899,625
714,625
4,506,125
Capital Equipment Purchase& Replacement Project
962,360
1,068,200
735,900
706,100
773,000
4,245,560
Tot M $
3,271,785 $
3,695,150 $
3,851,650 $
3,753,475 $
3,550,475 $
18,122,535
Capital Improvement Program
2020/21 - 2024/25
Summary of Major Programs by Function
■ Beautification/ Park Facility ■TransportSys tem
■ 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 2020/21 - 2024/25
PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
FUNDINGSOURCE 2020/21 2021/22 2022/23 2023124 2024125 TOTAL
General Fund -001 $
1,421,555 $
1,897,125 $
2,072,525 $
2,178,225 $
1,900,225 $
9,469,655
Transportation and Street Maintenance Fund - 120
604,500
551,500
546,500
449,500
668,500
2,820,500
Charter School Fund - 190
262,750
610,125
607,625
400,750
256,750
2,138,000
Charter High School Fund - 191
250,000
187,500
-
150,000
125,000
712,500
Capital Projects Fund - 392
82,980
73,900
-
-
-
156,880
Stormwater Utility Fund - 410
650,000
375,000
625,000
575,000
600,000
2,825,000
Totals $
3,271,785 $
3,695,150 $
3,851,650 $
3,753,475 $
3,550,475 $
18,122,535
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
2020/21 - 2024/25
Summary of Proposed Appropriations by Funding Source
4%
■ General Fund
■ Charter HS Fund
■ Transport & Street Mai nt.Fund Charter School Fund
■ Capital Projects Fund Stormwater Utility Fund
KN
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
2020/21 - 2024/25
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
2021/22
- 2024/25
N/A
Waterways Park Improvements
2021/22
- 2024/25
N/A
Waterways Dog Park Improvements
2021/22
-2024/25
N/A
Veterans Park Improvements
2021/22
- 2024/25
N/A
Peace Park Improvements
2020/21 - 2021/22
and 2024/25
N/A
Citywide Beautification Improvements
2020/21
-2024/25
N/A
Road Resurfacing Program
Yacht Club Way (213t" Street)
N/A
2020/21
Aventura Boulevard
N/A
2021/22
NE 34t" Avenue
N/A
2021/22
NE 28t" Avenue
N/A
2022/23
NE 188t" Street
N/A
2022/23
NE 183rd Street
N/A
2023/24
NE 315t Street
N/A
2023/24
Country Club Drive
N/A
2024/25
Transportation System Improvements
Enhance Solar Lit Crosswalks on CCD
N/A
2020/21
New Crosswalk Solar Lighting Locations
N/A
2021/22 - 2024/25
Circulator System Improvements
New Bus Shelters
N/A
2020/21
Retrofit Bus Shelters with Solar Lighting
N/A
2020/21
Bike Share Station Program
Replace Bicycles N/A 2020/21-2024/25
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 $18,122,535.
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 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25
Total Proj. Avail. Resources
Proj. Operating Exp.
Proj. Debt Svice./Trans. (Exclude HS)
Subtotal
Balance after Operating Exp.
& Debt Svice./Trans.
Less CIP Appropriations for:
Beautification/ Park Facility
Public Bldg & Facility
Information Technology
Capital Equipment Purch/Replace
Charter HS Operating Cost Subsidy
Amount added to CIP Reserve
$ 39,861,858 $ 40,093,439 $ 40,583,405 $ 41,236,730 $ 42,204,977 $ 43,230,936
35, 657,119
35, 859, 870
36, 014,120
36, 647, 086
37, 699, 917
38, 940, 694
2,501,035
2,300,214
2,300,655
2,299,522
2,301,306
2,298,978
38,158,154
38,160, 084
38, 314, 775
38, 946, 608
40, 001, 223
41, 239, 672
$ 1,703,704 $
1,933,355 $
2,268,630 $
2,290,122 $
2,203,754 $
1,991,264
221,300
134,800
148,450
505,500
896,350
727,350
273,000
116,000
195,000
156,000
146,900
22,000
356,875
541,375
746,875
675,125
428,875
377,875
495,100
629,380
806,800
735,900
706,100
773,000
1,346,275
1,421,555
1,897,125
2,072,525
2,178,225
1,900,225
176,492 487,870 350,000 200,000
$ 180,937 $ 23,930 $ 21,505 $ 17,597 $ 25,529 $ 91,039
Charter HS Debt Svice. $ (496,100) $ $ $ $ $
Total Amount Needed from
General Fund - High School $ (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 second operational year of the DSAHS is scheduled to begin on July 1, 2020 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
TABLE BP-1
PROPOSED BEAUTIFICATION AND PARK FACILITY IMPROVEMENT PROJECTS
SCHEDULED FOR 2020/21 - 2024/25
SUMMARY BY YEAR
PROJECTED
PROJECTED
PROJECTED
PROJECTED
PROJECTED
CIP # PROJECT CATEGORY DEPT. # 2020/21
2021/22
2022/23
2023/24
2024/26 TOTAL
BP1
Founders Park Improvements
CS $
$ 75,000 $
409,500 $
840,000 $
285,000 $
1,609,500
BP2
Waterways Park Improvements
CS
6,000
26,250
6,000
345,000
383,250
BP3
Waterways Dog Park Improvements
CS
23,850
21,750
5,000
5,000
55,600
BP4
Veterans Park Improvements
CS
10,000
38,000
35,600
45,000
128,600
BP5
Peace Park Improvements
CS
125,000 13,000
-
-
27,000
165,000
BP6
Citywide Beautification Improvements
PW/T
9,800 20,600
10,000
9,750
20,350
70,500
- $ 134,800 $ 148,460 $ 606,600 $ 896,360 $ 727,360 $ 2,412,460
TABLE BP-2
PROPOSED BEAUTIFICATION AND PARK FACILITY IMPROVEMENT PROJECTS
SCHEDULED FOR 2020/21 - 2024/25
FUNDING PLAN BY PROJECT CATEGORY
GENERAL
CIP # PROJECT CATEGORY DEPT. # TOTAL FUND - 001
BP1
Founders Park Improvements
BP2
Waterways Park Improvements
BP3
Waterways Dog Park Improvements
BP4
Veterans Park Improvements
BP5
Peace Park lmprovements
BP6
Citywide Beautification Improvements
Totals
3-11
CS $
1,609,500 $
1,609,500
CS
383,250
383,250
CS
55,600
55,600
CS
128,600
128,600
CS
165,000
165,000
PW/T
70,500
70,500
$
2,412,450 $
2,412,450
TABLE TI-1
PROPOSED TRANSPORTATION IMPROVEMENT PROJECTS
SCHEDULED FOR 2020/21 - 2024/25
SUMMARY BY YEAR
PROJECTED
PROJECTED
PROJECTED
PROJECTED
PROJECTED
CIP # PROJECT CATEGORY DEPT. # 2020/21
2021/22
2022/23
2023/24
2024/25 TOTAL
TI1 Road Resurfacing Program PW/T $
325,000 $
433,000 $
428,000 $
331,000 $
550,000 $
2,067,000
TI2 Transportation System Improvements PW/T
90,000
110,000
110,000
110,000
110,000
530,000
TI3 Circulator System Improvements PW/T
181,000
-
-
-
-
181,000
TI4 Bike Share Station Program PW/T
8,500
8,500
8,500
8,500
8,500
42,500
Totals $
604,500 $
551,500 $
546,500 $
449,500 $
668,500 $
2,820,500
TABLE TI-2
PROPOSED TRANSPORTATION IMPROVEMENT PROJECTS
SCHEDULED FOR 2020/21 - 2024/25
FUNDING PLAN BY PROJECT CATEGORY
TRANSPORT.
AND STREET
CIP # PROJECT CATEGORY DEPT. # TOTAL MAINT. FUND -120
TI1 Road Resurfacing Program PW/`T $ 2,067,000 $ 2,067,000
TI2 Transportation System Improvements PW/`T 530,000 530,000
TI3 Circulator System Improvements PW/T 181,000 181,000
TI4 Bike Share Station Program PW/T 42,500 42,500
$ 2,820,500 $ 2,820,500
3-12
TABLE DI-1
PROPOSED DRAINAGE IMPROVEMENT PROJECTS
SCHEDULED FOR 2020/21 - 2024/25
SUMMARY BY YEAR
PROJECTED
M
PROJECTED
PROJECTED
PROJECTED
CIP # PROJECT
GORY DEPT. # 2021/22
2022/23
2023/24
2024/25 TOTAL
D11 Stormwater Drainage Improvements
PW/T $
375,000 $ 625,000 $ 575,000 $ 600,000 $ 2,825,000
375,000 $ 625,000 $ 575,000 $ 600,000 $ 2,825,000
TABLE DI-2
PROPOSED DRAINAGE IMPROVEMENT PROJECTS
SCHEDULED FOR 2020/21 - 2024/25
FUNDING PLAN BY PROJECT CATEGORY
STORMWATER
UTILITY
CIP # PROJECT CATEGORY DEPT. # TOTAL FUND - 410
D11 Stormwater Drainage Improvements
3-13
PW/T $ 2,825,000 $ 2,825,000
$ 2,825,000 $ 2,825,000
TABLE PBF-1
PROPOSED PUBLIC BUILDING AND FACILITY IMPROVEMENT PROJECTS
SCHEDULED FOR 2020/21 - 2024/25
SUMMARY BY YEAR
PROJECTED
PROJECTED
PROJECTED
PROJECTED
PROJECTED
CIP # PROJECT CATEGORY DEPT. # 2020/21
2021/22
2022/23
2023/24
2024/25 TOTAL
PBF1
Police Department Improvements
PD $
95,000 $
- $
- $
$
$ 95,000
PBF2
Building Repairs and Other ImprovemE
ACES
35,000
210,000
220,000
465,000
PBF3
Community Recreation Centerlmprove
CS
6,000
17,000
136,000
91,900
22,000 272,900
PBF4
Government Center Improvements
PW/T
-
178,000
20,000
55,000
- 253,000
PBF5
HVAC Replacements
PW/T/ACES
15,000
56,000
31,000
80,000
45,000 227,000
Tota-
$
151,000 $
461,000 $
407,000 $
226,900 $
67,000 $ 1,312,900
TABLE PBF-2
PROPOSED PUBLIC BUILDING AND FACILITY IMPROVEMENT PROJECTS
SCHEDULED FOR 2020/21 - 2024/25
FUNDING PLAN BY PROJECT CATEGORY
CHARTER
GENERAL SCHOOL
CIP # PROJECT CATEGORY DEPT. # TOTAL FUND - 001 FUND -190
PBF1
Police Department Improvements
PD $
95,000 $
95,000 $ -
PBF2
Building Repairs and Other ImprovemE
ACES
465,000
- 465,000
PBF3
Community Recreation Centerlmprow
CS
272,900
272,900 -
PBF4
Government Center Improvements
PWIT
253,000
253,000 -
PBF5
HVAC Replacements
PWIT/ACES
227,000
15,000 212,000
To
$
1,312,900 $
635,900 $ 677,000
3-14
TABLE IT-1
PROPOSED INFORMATION TECHNOLOGY IMPROVEMENT PROJECTS
SCHEDULED FOR 2020/21 - 2024/25
SUMMARY BY YEAR
PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
CIP# PROJECT CATEGORY DEPT.# 2020121 2021/22 2022123 2023/24 2024/25 TOTAL
ITI
Police Computers Systems<$5000
PD $
94,375 $
278,875 $
161,875 $
169,875 $
112,375 $
817,375
IT2
Central Computer System>$5000
IT
175,000
160,000
230,000
140,000
180,000
885,000
IT3
Radios
PD
42,000
70,000
30,000
80,000
30,000
252,000
IT4
ComputerEquipmenb$5000
ACES
114,000
121,000
131,000
100,000
90,000
556,000
IT5
Computer Equipment<$5000
ACES
113,750
223,125
225,625
220,750
121,750
905,000
IT6
Computer Equipment<$5000
DSAHS
200,000
200,000
200,000
150,000
125,000
875,000
IT7
Computer Equipment<$5000
IT
6,000
6,000
6,000
6,000
6,000
30,000
IT8
Computer Equipment<$5000
F
2,000
3,000
3,000
3,000
5,000
16,000
IT9
Computer Equipment<$5000
CM
-
2,000
2,000
3,000
-
7,000
IT10
Computer Equipment<$5000
PW/T
2,000
2,000
6,000
5,000
2,000
17,000
IT11
Computer Equipment<$5000
CS
6,500
11,500
13,000
4,500
8,000
43,500
IT12
Computer Equipment<$5000
CD
5,500
6,500
15,250
12,500
30,500
70,250
IT13
Computer Equipment<$5000
AACC
7,000
5,000
5,000
4,000
2,000
23,000
IT14
Computer Equipment<$5000
CC
1,000
2,000
3,000
1,000
2,000
9,000
Totals
$
769,125 $
1,091,000 $
1,031,750 $
899,625 $
714,625 $
4,506,125
TABLE IT-2
PROPOSED INFORMATION TECHNOLOGY IMPROVEMENT PROJECTS
SCHEDULED FOR 2020/21 - 2024/25
FUNDING PLAN BY PROJECT CATEGORY AND SOURCE
CHARTER
GENERAL SCHOOL DSAHS
CIP # PROJ ECT CATEGORY DEPT. # TOTAL FUND - 001 FUND -190 FUND - 191
ITI
Police Computers Systems<$5000
PD $
817,375 $
817,375 $ $
IT2
Central Computer System>$5000
IT
885,000
885,000
IT3
Radios
PD
252,000
252,000
IT4
Computer Equipment>$5000
ACES
556,000
- 556,000
IT5
Computer Equipment<$5000
ACES
905,000
- 905,000 -
IT6
Computer Equipment<$5000
DSAHS
875,000
600,000 - 275,000
IT7
Computer Equipment<$5000
IT
30,000
30,000 -
IT8
Computer Equipment<$5000
F
16,000
16,000
IT9
Computer Equipment<$5000
CM
7,000
7,000
IT10
Computer Equipment<$5000
PW/T
17,000
17,000
IT11
Computer Equipment<$5000
CS
43,500
43,500
IT12
Computer Equipment<$5000
CD
70,250
70,250
IT13
Computer Equipment<$5000
AACC
23,000
23,000
IT14
Computer Equipment<$5000
CC
9,000
9,000 - -
$
4,506,125 $
2,770,125 $ 1,461,000 $ 275,000
3-15
TABLE CE-1
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT PROJECTS
SCHEDULED FOR 2020121 - 2024125
SUMMARY BY YEAR
CIP#
PROJECTCATEGORY
PROJECTED
2020/21
PROJECTED
2021/22
PROJECTED
2022/23
PROJECTED
2023/24
PROJECTED
i24/25
CE1
Vehicle Purchase & Replacements $
327,500 $
439,500 $
442,000 $
365,000 $
403,000 $
1,977,000
CE2
Equipment Purchase and Replacement>500
207,480
159,100
131,300
105,400
133,000
736,280
CE3
Equipment Purchase and Replacement<500
82,980
73,900
43,900
51,200
21,300
273,280
CE4
Equipment Purchase and Replacement>500
250,000
187,500
-
-
-
437,500
CE5
Equipment Purchase and Replacement>500
14,000
62,200
16,000
56,500
35,000
183,700
CE6
Equipment Purchase and Replacement>500
50,000
61,000
-
30,000
60,000
201,000
CE7
Equipment Purchase and Replacement<500
6,000
25,500
13,200
16,000
28,200
88,900
CE8
Equipment Purchase and Replacement>500
24,400
59,500
59,500
82,000
92,500
317,900
CE9
Equipment Purchase and Replacement>500
-
-
30,000
-
-
30,000
1,068,200 $
735,900 $
706,100
773,000 $
4,245,560
TABLE CE-2
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT PROJECTS
SCHEDULED FOR 2020/21 - 2024/26
FUNDING PLAN BY PROJECT CATEGORY AND SOURCE
CAPITAL
GENERAL DSAHS PROJECTS
CIP # PROJECT CATEGORY TOTAL FUND - 001 FUND -191 FUND - 392
CE1
Vehicle Purchase & Replacements $
1,977,000 $
1,977,000 $ $
CE2
Equipment Purchase and
Replacement>500
736,280
736,280 -
CE3
Equipment Purchase and
Replacement<500
273,280
116,400 156,880
CE4
Equipment Purchase and
Replacement>500
437,500
- 437,500 -
CE5
Equipment Purchase and
Replacement>500
183,700
183,700 -
CE6
Equipment Purchase and
Replacement>500
201,000
201,000
CE7
Equipment Purchase and
Replacement<500
88,900
88,900
CE8
Equipment Purchase and
Replacement>500
317,900
317,900
CE9
Equipment Purchase and
Replacement>500
30,000
30,000 - -
To
4,245,560 $
3,651,180 $ 437,500 $ 156,880
ME.
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
:: Z
61
q
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
3-17
CITY OF AVENTURA
CAPITAL OUTLAY
2020/21 - 2024/25
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET SCHEDULE
ESTIMATED
OBJECT COMMISSION USEFULE ANNUAL OPERATING BUDGET IMPACT
CODE APPROVAL PROJECT LIFE
NO. CATEGORY RECAP 2020/21 DESCRIPTION (YEARS) 2020/21 2021/22 2022/23 2023/24 2024/25
001-80XX
City Clerk - 8008-519
6402
Computer Equipment <$5,000 $
1,000
(1)
4 $ $ $ $ $
Finance - 8010-513
6402
Computer Equipment <$5,000
2,000
(1)
4
Information Technology. - 8012-513
6401
Computer Equipment>$5,000
175,000
(1)
4
6402
Computer Equipment <$5,000
6,000
(1)
4
Police - 8020-521
6402
Computer Equipment <$5,000
94,375
(1)
4
6407
Radio Purchase & Replace.
42,000
(1)
5
6410
Equipment>$5,000
207,480
(1)
5
6414
Police Dept Office Improvements
95,000
(1)
5
6450
Vehicles
327,500
(1)
5
Community Development - 8040-524
6402
Computer Equipment <$5,000
5,500
(1)
4
Community Services - 8050-539/572
6402
Computer Equipment <$5,000
6,500
(1)
4
6410
Equipment>$5,000
14,000
(1)
5
6411
Equipment <$5,000
6,000
(1)
5
6205
Community Center Improvements
6,000
(1)
10
6327
Peace Park Improvements
125,000
(1)
10
Public Works/Transportation - 8054-539/541
6420
HVAC Replacements
15,000
(1)
10
6301
Beautification Projects
9,800
(1)
5
6402
Computer Equipment <$5,000
2,000
(1)
4
6410
Equipment>$5,000
50,000
(1)
5
Charter School - 8069-569
6402
Computer Equipment <$5,000
200,000
(1)
4
Arts & Cultural Center - 8070-575
6402 Computer Equipment <$5,000
7,000 (1)
6410 Equipment>$5,000
24,400 (1)
Non -Departmental - 8090-590
6999 Capital Reserve
14,772,304 N/A
Total Capital
$ 16,193,859
(1) - No significant impact on operating budget anticipated.
4
5
N/A
N/A
N/A N/A N/A N/A
CON
CITY OF AVENTURA
CAPITAL OUTLAY
2020/21 - 2024/25
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET SCHEDULE
ESTIMATED
OBJECT COMMISSION USEFULE ANNUAL OPERATING BUDGET IMPACT
CODE APPROVAL PROJECT LIFE
NO. CATEGORY RECAP 2020121 DESCRIPTION (YEARS) 2020/21 2021/22 2022/23 2023/24 2024/25
TRANSPORTATION AND STREET MAINTENANCE FUND - 120
Public Works/Transportation - 6401.641
6304
Circulator System Improv. - Bus Shel $
181,000 (1) 10
$
$
$
$
$
6306
Road Resurfacing
326,000 (1) 10
6308
Citywide Bicycle Sharing
8,600 (1) 10
6341
Transportation System Improv.
90,000 (1) 10
6999
Capital Reserve
430,442 WA WA
N/A
WA
N/A
WA
N/A
Total Capital $
1,034,942
$
$
$
$
$
CAPITAL PROJECTS FUND - 392
Police - 2001.621
6411
Equipment>$5,000 $
82,980 (1) 5
$
$
$
$
$
6999
Capital Reserve
116,693 WA WA
N/A
N/A
N/A
WA
N/A
Community Services - 6001.672
6999
Capital Reserve
6,364 WA N/A
N/A
N/A
N/A
N/A
N/A
Public Works/Transportation - 5401.541
6999
Capital Reserve
660,895 WA N/A
N/A
N/A
N/A
N/A
N/A
Total Capital $
864,932
$
$
$
$
$
STORMWATER UTILITY FUND - 410
Public Works/Transportation - 5401-538
6306
Drainage Improvements $
650,000 (1) 10
$
$
$
$
$
Total Capital $
660,000
$
$
$
$
$
(1) No significant impact on operating budget anticipated.
3-19
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
:: Z
61
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3-20
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
APPENDIX A
GLOSSARY OF
ACRONYMS AND TERMS
A-1
Account
A term used to identify an individual asset,
liability, expenditure control, revenue control,
encumbrance control or fund balance.
Accounting Principles Board ("APB")
Assessed Valuation
A valuation set upon real estate or other
property by the County Property Appraiser
and the State as a basis for levying ad
valorem taxes.
Assets
Accounting Research Bulletins ("ARBs") Cash, receivables or capital assets listed
within the balance sheet.
Accounting System
The total structure of records and procedures
which discover, record, classify, summarize
and report information on the financial
position and results of operations of the City
or any of its funds, fund types, balanced
account groups or organizational
components.
Accrual Basis of Accounting
A method of accounting where revenues are
recorded when service is given and expenses
are recognized when the benefit is received.
Actuary
A person that makes determinations of
required contributions to achieve future
funding levels that addresses risk and time.
Ad Valorem Taxes
Taxes levied on all real and certain personal
property, tangible and intangible, according to
the property's assessed valuation.
Adopted Budget
The initially proposed budget as formally
approved by the City Commission.
Amended Budget
The adopted budget as formally adjusted by
the City Commission.
Amortization
The reduction of debt through regular
payments of principal and interest sufficient to
retire the debt instrument at a predetermined
date known as maturity.
Appropriation
An authorization granted by the City
Commission to make expenditures and to
incur obligations for specific purposes. An
appropriation is limited in amount to the time it
may be expended.
Arts & Cultural Center ("AACC")
Aventura City of Excellence School
("ACES")
Balance Sheet
Basic financial statement that describes the
basis of accounting used in its preparation
and presentation of a specified date in the
City's assets, liabilities and the remaining fund
balance or fund equity.
Balanced Budget
A budget in which current funds or revenues
equal planned expenditures.
Basis of Accounting
Basis of Accounting refers to the time period
when revenues and expenditures are
recognized in the accounts and reported on the
financial statements. Basis of accounting
relates to the timing of the measurements
made, regardless of the measurement focus
applied.
Basis of Budgeting
The Basis of Budgeting refers to the method
used to determine when revenues and
expenditures are recognized for budgetary
purposes. Budgets for governmental funds are
adopted on a basis that is consistent with
Generally Accepted Accounting Principles
("GAAP") which require recognition of
transactions or events on a modified accrual
basis of accounting. This basis of accounting
recognizes increases and decreases in
financial resources only to the extent that they
reflect near -term inflows or outflows of cash.
Basis Point
Equal to 1/100 of 1%. If interest rates rise from
7.50% to 7.75%, the difference is referred to as
an increase of 25 basis points.
Bond
A written promise, generally under seal, to
pay a specified sum of money, called the face
value, at a fixed time in the future, called the
date of maturity and carrying interest at a
A-2
fixed rate, usually payable periodically. Note:
The difference between a note and a bond is
that the latter usually runs for a longer period
of time and requires greater legal formality.
Bond Covenants
A legally enforceable promise made to the
bondholders from the issuer, generally in
relation to the funding source utilized for
repayment.
Bonded Debt
That portion of indebtedness represented by
outstanding bonds.
Budget
A financial operating plan that embodies an
estimate of proposed expenditures for a given
period (usually a single fiscal year) and the
proposed means of financing them.
Budget Calendar
A schedule of key dates that the City utilizes
to prepare, adopt and administer the budget.
Budget Message
A general discussion of the proposed budget
as presented in writing by the City Manager to
the City Commission.
Budgetary Control
The control or management of the City in
accordance with the approved budget for the
purpose of keeping expenditures within the
limitations of available appropriations and
available revenues. Represents the level of
control at which expenditures may not exceed
budget. Any revisions that alter the total
expenditures of a department must be
approved by the City Commission.
Capital Improvement Program ("CIP")
A plan for capital expenditures to be incurred
each year over a five-year period to meet
capital needs arising from the long-term work
program or otherwise. It sets forth each
project or other contemplated expenditure in
which the City is to have a part and specifies
the full resources estimated to be available to
finance the projected expenditures.
Capital Outlays
Non -recurring expenditures of an infrequent or
unusual nature which may result in the
acquisition/addition to the City's fixed capital
assets or infrastructure.
Capital Projects Fund
A fund established to account for impact fees
and other revenues specifically earmarked for
capital projects restricted by City Ordinance or
Commission Policy.
Carryover
An existing fund balance that is projected to
be available for use in the City's annual
budgeted expenditures.
Centers for Disease Control and
Prevention ("CDC")
Chart of Accounts
The classification system used by the City to
organize the accounting for various funds.
Charter Schools USA, Inc. ("CSUSA")
Commercial Paper
An unsecured promissory note that is issued
for a specific amount, maturing on a specific
day. Normally, the maximum maturity is 270
days, but the most common length is 30 days.
Commission of Accreditation for Law
Enforcement Agencies ("CALEA") Community Rating System ("CRS")
Capital Budget
A plan of proposed capital outlays and the
means of financing them for the current fiscal
period.
Capital Construction Fund
A fund established to account for bond
proceeds and expenditures associated with
the purchase of properties and/or
constructions costs to be utilized for public
parks, Arts & Cultural Center, the Government
Center and Police Station and the Don Soffer
Aventura High School.
Community Recreation Center ("CRC")
Comprehensive Annual Financial Report
("CAFR")
This official annual report presents the status
of the City's finances in a standardized format.
The CAFR is organized by fund and contains
two (2) basic types of information: a balance
sheet that compares assets with liabilities and
fund balance and an operating statement that
compares revenues and expenditures.
A-3
Contingency
An appropriation of funds available to cover
unforeseen events that occur during the fiscal
year. These funds, if not used, lapse at year-
end. Note: This is not the same as fund
balance.
Coronavirus Disease 2019 ("COVID-19")
Current Assets
Assets that one can reasonably expect to
convert into cash, sell or be consumed
through operations within one (1) year.
Current Liabilities
Obligation whose liquidation is expected to
require the use of existing resources classified
as current assets or the creation of other
current liabilities.
Debt Service
The payment of principal and interest on
borrowed funds such as bonds.
Debt Service Fund
A fund established to finance and account for
the accumulation of resources for and the
payment of, general long-term debt principal
and interest. Note: This fund is also referred
to as a "Sinking Fund".
Debt Service Requirements
The amounts of revenue which must be
provided for a debt service fund so that all
principal and interest payments can be made
in full and on schedule.
Defeasance
A provision that voids a bond when the
borrower puts cash in escrow via a refunding
bond issuance sufficient to service the
borrower's debt. When a bond issue is
defeased, the borrower sets aside cash to pay
off the bonds, therefore the outstanding debt
and cash offset each other on the balance
sheet and are removed from the financial
statements.
Depreciation
The decrease in the value of physical assets
due to their use and the passage of time.
Don Soffer Aventura High School
("DSAHS")
Encumbrances
Obligations in the form of purchase orders,
contracts or salary commitments which are
chargeable to an appropriation and for which
a part of the appropriation is reserved. They
cease to be encumbrances when paid or
when the actual liability is set up.
Equivalent Residential Unit ("ERU")
Expenditures
For accrual basis accounts, this term
designates total charges incurred, whether
paid or unpaid, including expenses, provision
for debt service and capital outlays. For cash
basis accounts, the term covers only actual
disbursements for these purposes. Note:
Encumbrances are not considered
expenditures.
Expenses
Charges incurred, whether paid or unpaid, for
operation, maintenance and interest and other
charges which are presumed to benefit the
current fiscal period.
Financial Accounting Standards Board
("FASB")
Fiscal Period
Any period at the end of which a
governmental unit determines its financial
condition and the results of its operations and
closes its books. Note: It is usually a year,
though not necessarily a calendar year.
Fiscal Year ("FY")
Any period of 12 consecutive months to which
the annual budget applies and at the end of
which the City determines its financial position
and results of operations. The City's fiscal year
begins October 1st and ends September 30t".
Fixed Assets
Land, buildings, machinery, furniture, or other
equipment that have a useful life of more than
one (1) year that cost more than $5,000.
Florida Department of Transportation
("FDOT")
Florida Power & Light Company ("FPL")
Franchise Fee
Charges to service providers for
exclusive/non-exclusive rights to operate
within municipal boundaries. Examples
include electric, gas, sanitation and towing.
Full -Time Equivalent Position
A part-time position converted to the decimal
equivalent of a full-time position based on
2,080 hours/year.
Fund
An independent fiscal and accounting entity
with a self -balancing set of accounts recording
cash and/or other resources, together with all
related liabilities, obligations, reserves and
equities which are segregated for the purpose
of carrying on specific activities or attaining
certain objectives in accordance with special
regulations, restrictions or limitations.
Fund Accounts
All accounts necessary to set forth the
financial operations and financial condition of
a fund.
Fund Balance
The excess of a fund's assets over its
liabilities and reserves. The City follows
GASB Statement No. 54, Fund Balance
Reporting and Governmental Fund Type
Definitions which requires that governmental
fund financial statements present fund
balances based on classifications that
comprise a hierarchy that is based primarily
on the extent to which the City is bound to
honor constraints on the specific purposes for
which amounts in the respective
governmental funds can be spent.
The classifications used in the governmental
fund financial statements are as follows:
Nonspendable: This classification
includes amounts that cannot be spent
because they are either (a) not in spendable
form or (b) are legally or contractually required
to be maintained intact. "Not in spendable
form" includes items that are not expected to
be converted to cash (such as inventories and
prepaid amounts) and items such as long-
term amount of loans and notes receivable, as
well as property acquired for resale. The
corpus (or principal) of a permanent fund is an
example of an amount that is legally or
contractually required to be maintained intact.
Restricted: This classification includes
amounts for which constraints have been
placed on the use of the resources either (a)
externally imposed by creditors (such as
through a debt covenant), grantors,
contributors, or laws or regulations of other
governments, or (b) imposed by law through
constitutional provisions or enabling
legislation.
Committed: This classification
includes amounts that can be used only for
the specific purposes determined by a formal
action of the City Commission that can, by
adoption of an ordinance prior to the end of
the fiscal year, commit fund balance. Once
adopted, the limitation imposed by the
ordinance remains in place until a similar
action is taken (the adoption of another
ordinance) to remove or revise the limitation.
Resources accumulated pursuant to
stabilization arrangements are reported in this
category.
Assigned: This classification includes
amounts that are constrained by the City's
intent to be used for a specific purpose but are
neither restricted nor committed. The City
Commission has by resolution authorized the
City Manager to assign fund balance. The City
Commission may also assign fund balance as
it does when appropriating fund balance to
cover a gap between estimated revenue and
appropriations in the subsequent year's
budget. Unlike commitments, assignments
generally can only exist temporarily. In other
words, an additional action does not normally
have to be taken for the removal of an
assignment. Conversely, as discussed above,
an additional action is essential to either
remove or revise a commitment.
Unassigned: This classification
includes the residual fund balance for the
General Fund. This classification represents
fund balance that has not been assigned to
other funds and that has not been restricted,
committed, or assigned to specific purposes
within the General Fund. Unassigned fund
balance may also include negative balances
for any governmental fund if expenditures
exceed amounts restricted, committed or
assigned for those specific purposes.
General Fund
The fund that is available for any legal
authorized purpose and which is therefore
used to account for all revenues and all
activities except those required to be
accounted for in another fund. Note: The
General Fund is used to finance the City's
ordinary operations.
A-5
Generally Accepted Accounting Principles
("GAAP")
Geographic Information System ("GIS")
Goal
A statement of broad direction, purpose or
intent based on the needs of the community.
A goal is general and timeless; that is, it is not
concerned with a specific achievement in a
given period.
Government Finance Officers Association
("G FOA")
Governmental Accounting Standards
Board ("GASB")
Grant
A contribution by one (1) governmental unit to
another. The contribution is usually made to
aid in the support of a specified function (e.g.,
education), but is sometimes also made for
general purposes.
Heating, Ventilation and Air
Conditioning ("HVAC")
Income
This term is used in accounting for
governmental enterprises and represents the
excess of the revenues earned over the
expenses incurred in carrying on particular
phases of an enterprise's activities. As
indicated elsewhere, the excess of the total
revenues over the total expenses of the utility
for a particular accounting period is called "net
income".
Infrastructure
Public domain fixed assets including roads,
bridges, curbs, gutters, sidewalks, drainage
systems, lighting systems and other items that
have value only to the City.
Interest Income
Revenue generated through the investment of
fund balances.
Interfund Transfers
Administrative fees charged to other City
funds for the provision of administration and
other City services.
Intergovernmental Revenue
Revenue received from or through the
Federal, State or County government,
including State Revenue Sharing, Alcoholic
Beverage Tax, Sales Tax and Gasoline
Taxes.
Inventory
A detailed list showing quantities,
descriptions, property values, units of
measure and unit prices. Note: The term is
often confined to consumable supplies but
may also cover fixed assets.
Liabilities
Debts or obligations owed by one (1) entity to
another entity payable in money, goods or
services.
Mill
A taxation unit equal to $1 of tax obligation for
every $1,000 of assessed property value.
Millage
The total tax obligation per $1,000 of
assessed property value.
Mission Statement
The statement that identifies the particular
purpose and function of a department.
National Pollutant Discharge Elimination
System ("NPDES")
Net Position
Excess of the City's assets and deferred
outflows over its liabilities.
Non -Departmental
Activities, revenues and expenditures that are
not assigned to a department.
Objective
Something to be accomplished in specific,
well-defined and measurable terms and that is
achievable within a specific time frame.
Operating Budget
A budget for general revenues and
expenditures such as salaries, utilities and
supplies.
Ordinance
A formal legislative enactment by the City
Commission.
Pay -as -You -Go Financing
A method of paying for capital projects that
relies on current tax and grant revenues rather
than on debt.
Performance Budget
A budget wherein expenditures are based
primarily upon measurable performance of
activities and work programs.
Performance Workload Indicators
Data collected to determine how effective
and/or efficient a program is in achieving its
objectives.
Police Education Fund
A special revenue fund used to account for
revenues pursuant to Florida Statute 943.25
which allows municipalities to collect two
dollars ($2.00) from each traffic citation for the
purpose of criminal justice education and
training for police officers.
Police Offduty Services Fund
A special revenue fund used to account for
revenues and expenditures associated with
services provided by off -duty police officers in
private customer details to the various
businesses and condominium associations.
Property Tax
A tax levied on the assessed value of real and
personal property. This tax is also known as
ad valorem tax.
Proprietary Fund
Enterprise and internal service funds that are
similar to corporate funds, in that they are
related to assets, liabilities, equities,
revenues, expenses and transfers determined
by business or quasi -business activities. Note:
The Stormwater Utility Fund is an example of
this type of fund.
Reserves
The City's current year budgeted funds that
are not planned to be expended. These
reserves may "carryover" into the available
fund balance of subsequent years.
Resolution
A legislative act by the City Commission with
less legal formality than an ordinance.
Revenues
Increases in governmental fund type net
current assets from other than expenditure
refunds and residual equity transfers.
Rolled -Back Rate
The operating millage rate required to raise
the same ad valorem tax revenues as were
levied in a prior year, exclusive of new
construction, additions to structures, deletions
and property added (e.g., annexations).
Sales Tax
Tax imposed on the purchase of goods and
services.
Special Revenue Fund
A fund used to account for the proceeds of
specific revenue sources that are legally
restricted to expenditure for specified
purposes.
Stormwater Utility Fund
This fund is used to account for revenues and
expenditures specifically earmarked for the
construction and maintenance of the City's
stormwater drainage system.
Taxable Value
The assessed value less homestead and
other exemptions, if applicable.
Taxes
Compulsory charges levied by a government
for the purpose of financing services
performed for the common benefit. This term
does not include specific charges made
against particular persons or property for
current or permanent benefits such as special
assessments.
Transportation and Street Maintenance
Fund
A special revenue fund to account for
restricted revenues and expenditures which
by Florida Statutes are designated for street
maintenance and construction costs.
Trust and Agency Funds
These funds are used to account for assets
held by the City in a trustee capacity or as an
agent for individuals, private organizations,
other governments and/or other funds.
A-7
Truth in Millage ("TRIM")
The Florida Truth in Millage Act ("TRIM")
serves to formalize the property tax levying
process by requiring a specific method of tax
rate calculation form of notice, public hearing
requirements and advertisement
specifications prior to the adoption of a budget
tax rate.
The effect of TRIM is to inform taxpayers that
their property taxes are changing (up or
down), the cause (a change in the assessed
value of their property and/or an increase in
the proposed spending level) and how the
proposed new tax rate compares to the rate
that would generate the same property tax
dollars as the current year (the "rolled -back"
rate).
Unencumbered
The portion of an allotment not yet expended
or encumbered.
Useful Life
The period of time that a fixed asset is
expected to operate. This can refer to a
budgeted period of time for an equipment
class or the actual amount of time for a
particular item.
User Charges or Fees
The payment of a fee for direct receipt of
public service by the party benefiting from the
service.
Utility Service Tax
Taxes levied on consumer consumption of
utility services provided in the City. The tax is
levied as a percentage of gross receipts.
911 Fund
This fund is used to account for revenues and
expenditures specifically earmarked for the
City's emergency 911 system in accordance
with Florida Statutes 365.172. The funds may
be used to provide emergency dispatch
systems, training, communication,
maintenance and repairs and related capital
outlay purchases. The fund offsets a portion of
the emergency 911 operations.
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
APPENDIX B
AUTHORIZED INVESTMENTS
SUMMARY TABLE
m.
APPENDIX B
Authorized Investments Summary Table
Maximum Subsector Individual Maximum
Investment Type Minimum Rating' Composition Limit Issuer Limit Maturity
United States Government Securities
UST
100%
-
-
7 Years
United States Government Agencies2
AGY
50%
-
10%
5 Years
United States Government Sponsored Agencies3
AGY
80%
-
25%
7 Years
Interest Bearing Time Deposit or Savings Account4*
QPD
10%
-
5%
1 Year
Repurchase Agreements 5-
20%
-
-
90 Days
Counterparty
A 1/P-1
5%
-
-
-
Collateral
UST/AGY
-
-
-
Florida Local Government Surplus Trust Fund (SBA)6*
AAAm
65%
-
-
-
Intergovernmental Investment Pools6*
AAA/Aaa
25%
-
-
-
Money Market Mutual Funds6
AAAm/AAAm-G
35%
-
15%
-
Commercial Paper
A 1/P-1(A)
25%
10%
2%
270 days
Corporate Notes
'W or better by at least 2
NRSRO's
25%
10%
2%
5 Years
Taxable and Tax -Exempt Municipal Bonds:
"ATA"
General Obligation Bonds
MIG-2/SP-2
25%
-
-
5 Years
Revenue and Excise Tax Bonds
10%(B)
-
-
5 Years
Asset Backed Securities
AAA by at least 2
NRSRO's
15%
10%
2%
5 Years
Israel Bonds*
$300,000
-
-
3 Years
1. Investments must meet the Minimum Rating requirement at the time of purchase. The Finance Director shall determine the appropriate action for any investment held that is dow ngraded below the
Minimum Rating by one (1) or more rating agencies
2. Securities purchased under the Temporary Liquidity Guarantee Program (TLGP) are classified as Government Agencies as a result of the Federal Government Guarantee.
3. Federal Agency Mortgage Backed Securities w ill have an average life of five (5) years or less.
4. Interest Bearing Time Deposit or Savings Accounts will be purchased fromtheld w ith a Qualified Public Depository defined in Florida State Statute Chapter 280. The list of QPDs can be found on
the State of Florida's Chief Financial Officer's website.
5. Collateral for Repurchase Agreements will be limited to United States Government or United States Government Agency securities, have a value of 102% of the Repurchase Agreement, and a final
maturity of five (5) years or less. Repurchase Agreements w ith a maturity of more than one (1) day w ill be held w ith a Third Party Custodian.
6. Maximum maturity and weighted average maturity defined in prospectus.
(1) If commercial paper is backed by a letter of credit ("LOC'), the long-term debt of the LOC provider must be rated "A" or better by at least 2 nationally recognized rating agencies.
(1) Maximum of 10% of available funds may be invested in taxable and tax-exempt Revenue and Excise tax bonds of various municipalities of the State of Florida, provided none of such securities
have been in default within 5 years prior to the date of purchase.
'Investments managed internally by City staff, not managed by Investment Advisor B-2
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
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