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07-22-2021 Commission Meeting Agenda City Manager City Coininission Ronald J.Wasson Enid Weisman,Mayor "�— Dr.Linda Marks,Vice Mayor City Clerk Jonathan Evans,Commissioner 1:: Elllisa L.Horvath,MMC Rachel S.Friedland,Commissioner i Denise Landman,Commissioner City Attorney Marc Narotsky,Commissioner �_ Weiss Scrota Hellfman Robert Shelley,Commissioner e Cole&]Bierman CITY COMMISSION MEETING AGENDA JULY 229 2021 Following 9:00 a.m. School Governing Board Meetings Aventura Government Center 19200 West Country Club Drive Aventura, FL 33180 1. CALL TO ORDER\ROLL CALL 2. OVERVIEW AND REVIEW OF PROPOSED BUDGET A. GENERAL FUND • REVENUES • GENERAL GOVERNMENT DEPARTMENTS • City Commission • Office of the City Manager • Legal • City Clerk's Office • Finance • Information Technology • POLICE DEPARTMENT • COMMUNITY DEVELOPMENT DEPARTMENT • COMMUNITY SERVICES DEPARTMENT • PUBLIC WORKS/TRANSPORTATION DEPARTMENT • ARTS & CULTURAL CENTER DEPARTMENT • NON-DEPARTMENTAL • CAPITAL OUTLAY Aventura City Commission Meeting Agenda July 22, 2021 B. MOTION TO ADOPT RESOLUTION TO ESTABLISH TENTATIVE MILLAGE RATE: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING A PROPOSED MILLAGE RATE FOR THE 2021/2022 FISCAL YEAR; PROVIDING FOR THE DATE, TIME AND PLACE OF THE PUBLIC HEARING TO CONSIDER THE PROPOSED MILLAGE RATE AND TENTATIVE BUDGET; AND PROVIDING FOR AN EFFECTIVE DATE. C. POLICE EDUCATION FUND D. TRANSPORTATION AND STREET MAINTENANCE FUND E. 911 FUND F. DEBT SERVICE FUNDS G. CAPITAL PROJECTS FUND H. AVENTURA CHARTER HIGH SCHOOL CONSTRUCTION FUND I. STORMWATER UTILITY FUND J. POLICE OFF-DUTY SERVICES FUND 3. RESOLUTION: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AWARDING A CONTRACT FOR THE CITY'S GROUP HEALTH INSURANCE PROGRAM TO UNITEDHEALTHCARE FOR ITS CHOICE PLUS BWRJ WITH RX 124X AND V1458 FOR HEALTH AND VISION INSURANCE AND SELECT AETNA FOR THE EMPLOYEE ASSISTANCE PROGRAM (EAP) AS SPECIFIED IN THE REQUEST FOR PROPOSALS ("RFP"); AUTHORIZING THE CITY MANAGER, ON BEHALF OF SAID CITY, TO EXECUTE ASSOCIATED CONTRACTS; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE. 4. ORDINANCE - FIRST READING/PUBLIC HEARING: AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING ARTICLE I "IN GENERAL" OF CHAPTER 14 `BUILDINGS AND BUILDING REGULATIONS" OF THE CITY CODE, TO REQUIRE THE DELIVERY TO THE CITY OF BUILDING ENGINEERING REPORTS WHICH REFLECT BUILDING CONDITIONS, INCLUDING STRUCTURAL AND LIFE SAFETY COMPONENTS; PROVIDING FOR SEVERABILITY; PROVIDING FOR PENALTY; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE. (Revised 7/21/2021) Page 2 of 3 Aventura City Commission Meeting Agenda July 22, 2021 5. ORDINANCE SECOND READING/PUBLIC HEARING: AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING ARTICLE VH"CODE OF ETHICS"OF CHAPTER 2"ADMINISTRATION" OF THE CITY CODE TO IMPLEMENT THE RECENT AMENDMENT OF CITY CHARTER SECTION 7.03(B) PROVIDING FOR ENHANCED ETHICS PROVISIONS; PROVIDING FOR SEVERABILITY;PROVIDING FOR INCLUSION IN CODE;AND PROVIDING FOR AN EFFECTIVE DATE. 6. RESOLUTION: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, URGING PRESIDENT JOSEPH R. BIDEN, JR. AND THE BIDEN ADMINISTRATION TO CONDEMN THE CUBAN GOVERNMENT'S HANDLING OF THE PRO-DEMOCRACY PROTESTS AND SUPPORT THE CUBAN PEOPLE IN THEIR STRUGGLE FOR FREEDOM AND BASIC NEEDS;EXPRESSING SUPPORT FOR THE CUBAN PEOPLE'S STRUGGLE FOR DEMOCRACY AND BASIC NEEDS AND DENOUNCING THE CUBAN DICTATORSHIP'S VIOLENCE AGAINST THE CUBAN PEOPLE; PROVIDING FOR TRANSMITTAL; AND PROVIDING FOR AN EFFECTIVE DATE. 7. ADJOURNMENT FUTURE MEETINGS Meeting dates,times, and location are subject to change. Please check the City's website for the most current schedule. COMMISSION REGULAR MEETING—SEPTEMBER 2,2021 AT 6:00 PM. COMMISSION FIRST BUDGET HEARING—SEPTEMBER 13,2021 AT 6:00 PM COMMISSION REGULAR WORKSHOP—SEPTEMBER 23,2021 FOLLOWING 9AM SCHOOL GOVERNING BOARD MTGS COMMISSION SECOND BUDGET HEARING—SEPTEMBER 23,2021 AT 6:00 P.M. 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. Page 3 of 3 City of Ave ntu ra * ng an Proposed Capital Budget FISCAL YEAR 2021 /2022 = -A b T � • r iFG _ L�y�ti +�•:-i •� r 1 ri fig• _ 1 1•'F V2 1 ,, � _ • �• I y y S:1 • 1 .i - `I I ` ' ' Y • • • - 'ice -' + ti� '• - •` 1'� At •' � •+ ti � �` � Imo . 1 T CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021 /22 CITY COMMISSION Mayor Enid Weisman Commissioner Jonathan Evans Commissioner Rachel S. Friedland Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley CITY MANAGER Ronald J. Wasson DEPARTMENT DIRECTORS Weiss Serota Helfman Cole & Bierman, P.L., City Attorney Brian K. Raducci, Assistant City Manager— Finance and Administration Karen J. Lanke, Information Technology Director Ellisa L. Horvath, City Clerk Jeff Kiltie, Arts & Cultural Center General Manager Kimberly S. Merchant, Community Services Director Joseph S. Kroll, Public Works/Transportation Director Bryan Pegues, Chief of Police Keven R. Klopp, Community Development Director Anthony Tyrkala, Aventura City of Excellence School Principal Geoff McKee, Don Soffer Aventura High School Principal CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 TABLE OF CONTENTS City Manager's Budget Message....................................................................................................... i-xv Organization Chart/Our Mission Statement.......................................................................................xvi Distinguished Budget Presentation Award .........................................................................................xvii INTRODUCTION.................................................................................................................................1-1 CommunityProfile ........................................................................................................................1-2 Budget Procedures and Process..................................................................................................1-4 FinancialPolices...........................................................................................................................1-7 Cash Management/Investment Policies.......................................................................................1-9 FundBalance Policies..................................................................................................................1-9 Financing Programs and Debt Administration............................................................................1-11 CashManagement.....................................................................................................................1-13 Purchasing Policy and Administration........................................................................................1-13 RiskManagement.......................................................................................................................1-14 Demographics and Miscellaneous Statistics..............................................................................1-15 Budget Preparation Calendar.....................................................................................................1-16 Assessed Value Information.......................................................................................................1-17 TaxRate Comparison.................................................................................................................1-18 Where Do Your Tax Dollars Go?................................................................................................1-19 Comparative Personnel Allocation Summary.............................................................................1-20 Privatized/Contracted City Services...........................................................................................1-20 SUMMARY OF ALL FUNDS..............................................................................................................2-1 FundBalance Analysis.................................................................................................................2-4 GENERALFUND................................................................................................................................2-5 Summaryof Budget......................................................................................................................2-6 RevenueProjections.....................................................................................................................2-9 Expenditures: CityCommission...................................................................................................................2-19 Officeof the City Manager....................................................................................................2-23 LegalDepartment.................................................................................................................2-29 CityClerk's Office.................................................................................................................2-33 FinanceDepartment.............................................................................................................2-39 Information Technology Department....................................................................................2-47 PoliceDepartment................................................................................................................2-53 Community Development Department.................................................................................2-61 Community Services Department.........................................................................................2-67 Public Works/Transportation Department............................................................................2-73 Arts & Cultural Center Department.......................................................................................2-79 Non-Departmental ................................................................................................................2-85 CapitalOutlay.......................................................................................................................2-89 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 TABLE OF CONTENTS— CONTINUED POLICE EDUCATION FUND...........................................................................................................2-97 TRANSPORTATION AND STREET MAINTENANCE FUND.......................................................2-101 911 FUND .......................................................................................................................................2-107 DEBT SERVICE FUNDS................................................................................................................2-111 CAPITAL PROJECTS FUND.........................................................................................................2-129 AVENTURA CHARTER HIGH SCHOOL CONSTRUCTION FUND.............................................2-133 STORMWATER UTILITY FUND....................................................................................................2-137 POLICE OFFDUTY SERVICES FUND..........................................................................................2-141 SUMMARY OF CAPITAL IMPROVEMENT PROGRAM...................................................................3-1 2021/22-2025/26 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 Preparingthe 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 • City ®f �CZ9 ventura Government Center q 19200 West Country Club Drive Aventura, Florida 33180 Office of the City Manager July 9, 2021 The Honorable Mayor and City Commission City of Aventura Aventura, Florida 33180 RE: FY 2021/22 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, 2021, 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. i Operating and Capital Budget Implications Resulting from the Coronavirus ("COVID-19") Pandemic At the time the Operating and Capital Budget document was prepared, we were and continue to be in the middle of the Coronavirus ("COVID-19") global pandemic crisis. For more than a year, COVID-19 has caused major disruption in international and U.S. economies and markets. Due to the fear of further spread of the virus, many of our societal norms have been sidelined due to quarantines, the cancellation of events and the overall reduction in business and economic activity. As we have seen, the impacts and responses to COVID-19 on a global, national, state and local level continue to evolve. The situation is compounded by the fact that we have yet to realize the short and long-term financial and societal impacts resulting from COVID-19 and how that will ultimately affect future operating and capital budgets. Since the full financial impact is unknown at this time and cannot be reasonably estimated as these events are still developing, the Administration has prepared a very conservative budget by holding most operating revenues and expenditures relatively flat whenever possible. In addition, the City Administration and City Commission continue to aggressively evaluate and monitor the potential adverse effects that this event may have on the City's financial position, operations, and its cash flows and will make any and all necessary budget adjustments to both our revenues and expenditures. It is important to note that it is unknown how long the pandemic and its effects will ultimately last. It is quite possible that as more "actual" economic data becomes available, and if the economic outlook appears worse than originally anticipated, additional reserve funds may need to be utilized to provide temporary stabilization funds until affected revenues have had time to fully recover to their pre-COVID-19 levels. In the coming year, we are hopeful that with the continued distribution of the COVID-19 vaccine and with the infusion of various Federal funding programs (i.e., CARES and the American Rescue Plan), City operations will begin to stabilize and slowly return to a more "traditional" environment. Ad Valorem Taxes On July 1, 2021, the Miami-Dade County Property Appraiser advised the City that we experienced a .94% decrease in property values in comparison to the prior year. This is the 4t" consecutive year in which we have seen a reduction in the City's existing property values. In the first two (2) prior years, the overall reduction was completely offset by the addition of new construction. In the prior and current year, the more than ($92,000,000 and $14,000,000, respectively) 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 2021/22 operating expenditures were maintained in accordance with the FY 2020/21 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 3rd year of operations of the Don Soffer Aventura High School and a full year of the operation of the On Demand Transportation Services. 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 261" year in a row. Due to the uncertainty of future property values and the overall economy, it is imperative that the City continue to follow the policy that unless it is included in the budget or it is self-supporting, new programs or projects should not be considered during the year. Going forward, developments currently under construction will increase the City's tax base and the implementation of the new FPL Franchise Agreement which began 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 ii 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 $60,468,975 or 1.14% less than the previous year. This is a result of the completion of major capital outlay projects in the prior year. Capital Outlay expenditures are budgeted at $2,107,985 and decreased by $1,992,808 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 $1,256,264 or 3.21% as compared to the previous year. The net General Fund operating costs increased by $1,048,878 or 2.92%. The budget maintains our current level for all City services except for the following areas: • Increases and changes to staff as explained under Personal Services beginning on page x. • 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 will increase from 21.310% to 21.776% in the coming year. • 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. • At the time this document was prepared, the City was in process of reviewing the responses that it had received for the Group Health Plan, Vision Plan and Employee Assistance Program ("EAP") RFP that it had issued. An increase for these costs has been considered in the development of this document. • Non-Departmental Transfers has increased by approximately $50,000 or 2.19% primarily due to the increase in transfer of Intersection Safety Camera Program revenue to the Aventura City of Excellence School Fund. • In the coming year, the City and the Dade County Police Benevolent Association will be entering into the 3rd and final year of their Collective Bargaining Agreement which will expire on September 30, 2022. The financial considerations of that agreement have been incorporated into this budget document. FY 2021/22 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"). • Continue community outreach initiatives to engage the community in joint problem solving and crime prevention techniques. iii • Continue to utilize innovative technology throughout the community and with our business partners to prevent, reduce and solve crime. • Expand communications with the public by utilizing social media, community outreach and the Police Department's Community Advisory Panel. • Increased the Police Department's overtime and events budgets to meet the increased number of departmental sponsored events. 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 11t" grade in August 2021 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 261"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$2,601,650 and $2,089,000, 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 offer On-Demand Transportation Services. • 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 variety of programming for all age groups at the Aventura Arts &Cultural Center. • Continue to fund Family Movie Nights at Founders Park. • Provide adequate funding to maintain our parks and recreational facilities at a high level. iv • 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 Advisory 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 v Summary of All Budgetary Funds The total proposed budget for FY 2021/22, including all funds, capital outlay and debt service, (net of interfund eliminations) is $60,468,975. This is $695,745 or 1.14% less than the prior year. Operating expenditures total $40,339,952, while Capital Outlay expenditures and CIP Reserve total $2,107,985 and $15,563,601, respectively for a total of $17,671,586. Debt Service expenditures total $2,457,437. All Funds Fund Summary by Amount PROPOSED %of FUND AMOUNT BUDGET General Fund $ 54,941,782 87.45% Police Education Fund 5,500 0.01% Transportation &Street Maint. Fund 2,381,954 3.79% 911 Fund 106,800 0.17% Debt Service Funds 2,457,437 3.91% Capital Projects Fund 870,907 1.39% Aventura Charter High School Const. Fund - 0.00% Stormwater Utility Fund 1,505,250 2.40% Police OffdutyServices Fund 550,000 0.88% Subtotal $ 62,819,630 100.00% Interfund Eliminations (2,350,655) Total $ 60,468,976 All Funds Fund Summary by Percentage 3.91%I 1.39% /-2.40% 0.88% 0.17% 3.79%, 0.01% 87.45% ■General Fund ■Police Education Fund Transport.&Street Maint.Fund ■911 Fund ■Debt Service Funds Capital Projects Fund Stormwater Utility Fund Police Offduty Services Fund VI Expenditures by category are as follows: All Funds Expenditure Category Summary by Amount PROPOSED %of CATEGORY AMOUNT BUDGET Personal Services $ 25,389,670 42.00% Contractual Services 8,943,803 14.79% Other Charges/Svcs 5,162,844 8.54% Commodities 623,800 1.03% Other Operating Expenses 219,835 0.36% Capital Outlay 17,671,586 29.22% Debt Service 2,457,437 4.06% Total $ 60,468,975 100.00% All Funds Category Summary by Percentage 4.06% 29.22% 8.5 0.36% 1.03% ■Personal Services ■Contractual Services Other Charges/Svcs ■Commodities Other Operating Exp. Capital Outlay Debt Service VII The following chart shows a comparison of each department's budget for the past two (2) years. The total budget amount is $695,745 or 1.14% less than the previous year, primarily resulting from the reduction in planned capital outlay expenditures in the coming year as the City continues to benefit from maintaining its equipment in prior years at such a high level. All Funds Departmental Budget Comparison INCREASE DEPARTMENT 2020121 2021122 (DECREASE) %CHANGE City Commission $ 150,764 $ 154,709 $ 3,945 2.62% Office of the City Manager 587,135 764,675 177,540 30.24% Legal 311,000 317,000 6,000 1.93% City Clerk's Office 359,674 380,112 20,438 5.68% Finance 1,098,400 1,121,069 22,669 2.06% Information Technology 1,239,190 1,154,235 (84,955) -6.86% Police 21,804,081 22,160,700 356,619 1.64% Community Development 2,686,805 3,107,347 420,542 15.65% Community Services 2,573,009 2,619,012 46,003 1.79% Public Works/Transportation 5,907,134 6,129,180 222,046 3.76% Arts&Cultural Center 856,996 886,788 29,792 3.48% Non-Departmental 1,509,500 1,545,125 35,625 2.36% Subtotal 39,083,688 40,339,952 1,256,264 3.21% Capital Outlay 4,100,793 2,107,985 (1,992,808) -48.60% CIP Reserve 15,524,804 15,563,601 38,797 0.25% Debt Service 2,455,435 2,457,437 2,002 0.08% Total $61,164,720 $ 60,468,975 $ (695,745) -1.14% GENERALFUND The General Fund is used to account for resources and expenditures that are available for the City's general operations of City government functions. Revenues The projected revenues in the FY 2021/22 General Fund Budget that are available for allocation total $54,941,782. This is an increase of $226,580 or .41% 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 $10,451,356,658. This amount is $98,860,216 or .94% less than last year. The ad valorem millage levy for FY 2021/22 is recommended to be 1.7261, which is the same rate adopted last year. This will generate $17,138,084 as compared to last year's amount of $17,300,195. This represents the 26th year without an increase. The budget projection for this category also includes $5,000,000, $1,175,000 and $30,000 in electric, water and gas utility taxes, respectively. In addition, $425,000 in premium taxes, $1,650,000 in unified communications tax and $825,000 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 $6,764,500, $264,943 or 4.08% more than the prior year's budget primarily due to the continued implementation of the new FPL franchise agreement which began in June 2020. The category also includes minor increases in revenue derived from building permits. viii Intergovernmental Revenues — The projected revenue for this category totals $3,282,676, $193,806 or 6.27% more than the prior year's budget primarily due to the belief that State Revenue Sharing and Half Cent Sales Tax will gradually recover from their COVID-19 lows. Charges For Services — The projected revenue for this category totals $2,330,346, $78,029 or 3.46% more than the prior year's budget due to our conservative assumptions resulting from COVID- 19 and the uncertainty of its long-term impacts to the economy. Fines and Forfeitures — The projected revenue for this category totals $1,782,500 and includes revenues derived from county court fines and the intersection safety camera program. Miscellaneous Revenues — The projected revenue for this category remains unchanged from the prior year's budget and totals $195,000 as we continue to operate in very low interest rate environment. Non-Revenue (Carryover) — This represents a projected available amount of fund balance totaling $14,268,676 that has been utilized in preparing the budget. General Fund Revenues by Source Locally Levied Taxes 16.57 Ad Valorem Taxes_ 31.33% Licenses&Permits 12.31% ntergovernmental Revenues 5.97% Charges For Services 4.24% Fines&Forfeitures Carryover 3.24% Transfers 25.97 0.00 Misc. Revenues 0.35% Ix Expenditures The projected expenditures in the FY 2021/22 General Fund Budget total $54,941,782 and are balanced with the projected revenues. The operating expenditures have increased by $1,048,878 or 2.92% as compared to the prior year while total expenditures are $226,580 or 0.41% more than the FY 2020/21 amount. General Fund Expenditure Category Summary INCREASE CATEGORY 2020/21 2021/22 (DECREASE) % Change Personal Services $ 24,359,400 $ 24,839,670 $ 480,270 1.97% Contractual Services 5,873,721 6,170,559 296,838 5.05% Other Charges/Svcs 4,817,014 5,073,634 256,620 5.33% Commodities 608,500 620,800 12,300 2.02% Other Operating Expenditures 201,235 204,085 2,850 1.42% Subtotal 35,859,870 36,908,748 1,048,878 2.92% Capital Outlay 16,555,118 15,682,379 (872,739) -5.27% Transfer to Funds 2,300,214 2,350,655 50,441 2.19% Tota 1 $ 54,715,202 $ 54,941,782 $ 226,680 0.41% Personal Services Personal Services increased by $480,270 or 1.97% compared to the prior year. Additional information is outlined below: Total Number of Employees: 197 • 182 full-time, inclusive of the elected officials (an increase of two (2) positions from the prior year as outlined below). • 15 part-time (a net reduction of two (2) positions as outlined below under General Employees). • 189.5 Full-time Equivalent (FTE) A. General Employees (non-unionized)— General Information: • Reflect a 2% increase, effective October 1, 2021. • Reflect a performance/merit bonus amount that averages 3% per employee for those employees who have not yet reached their maximum salary range. Number of Employees: 114 • 99 full-time (an increase of two (2) positions from the prior year as outlined below). • 15 part-time (a net reduction of two (2) positions as outlined below). • 106.5 FTE Changes to full-time staff: an increase of two (2) full-time positions as follows: • One (1) full-time Trades Worker II position has been added to the Public Works/Transportation Department so the Department may more readily respond to the City's increasing building and facility needs. Various Maintenance costs are anticipated to be reduced as a result of this change. • In response to the partial building collapse in Surfside, the Community Development Department's Building and Code Compliance Divisions have initiated a proactive inspection x process as requested by Miami-Dade County. As a result, the part-time Code Compliance Officer has been reclassified into a full-time position. In addition, we have allocated additional funding towards our building inspection services contract with cap government to provide one (1) additional inspector and one (1) additional clerk to assist with the 40 and 50 year recertification process. Changes to part-time staff: a net reduction of two (2) part-time position as follows: Increases: • One (1) part-time Social Media Specialist position has been added under the Office of the City Manager to assist with the communications function. Decreases: • Two (2) part-time Park Attendants in the Community Services Department have been eliminated as a direct result of continuous turnover experienced in these positions. The funds related to these positions have been reallocated to obtain these services through a contract that our Community Services Department oversees with YMCA. • As described above, the part-time Code Compliance Officer in the Community Development Department has been reclassified into a full-time position. Comparative Personnel Allocation Summary 2 -Year Presentation FTE 2020/21 2021/22 2021/22 City Commission 7.0 7.0 7.0 Office of the City Manager 2.0 4.0 3.5 Legal(') - - - City Clerk's Office 2.0 2.0 2.0 Finance 7.0 7.0 7.0 Information Technology 6.0 5.0 5.0 Police 130.0 130.0 130.0 Community Development 7.0 7.0 6.5 Community Services 25.0 23.0 16.5 Public Works/Transportation 7.0 8.0 8.0 Arts&Cultural Center(') - - - Charter School(2) 4.0 4.0 4.0 Don Soffer Aventura H.S.(3) - - - Total 197.0 197.0 189.5 (1) Departmental staff is provided through contractual services. (2) Departmental staff is included in Charter School Fund Budget Document. (3) Management is provided by CSUSA and departmental staff is included in Don Soffer Aventura High School Fund Budget Document. XI B. Employees covered under a Collective Bargaining Agreement with Dade County Police Benevolent Association ("Agreement")— General Information: • Covers Police Officers and Sergeants. • On October 1, 2021, the City will be entering into the 3rd and final year of that Agreement. • Current Agreement expires on September 30, 2022. • The financial considerations of "EXHIBIT A" of that Agreement have been incorporated into this budget document. • Effective October 1, 2021, the actuarial determined percentage for City contributions related to the Police Officers' Retirement Plan will increase from 21.310% to 21.776%. Number of Employees: 83 • 83 Full-time (no change from the prior year). • N/A Part-time (no change from the prior year). Additional Information: • The number of part-time seasonal Park Attendant hours in the Community Services Department includes approximately $36,000 (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 part-time Park Attendant hourly rate has been increased from $11.00 to $12.50 in order to better attract these positions as well as to grow the rate gradually towards the new minimum wage requirement of$15.00/hour by September 30, 2026. • At the time this document was prepared, the City was in the process of reviewing the responses that it had received for the Group Health Plan, Vision Plan and Employee Assistance Program ("EAP") RFP that it had issued. An increase for these costs has been considered in the development of this document. • 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 throughout the pandemic, they have proven that our workforce can meet any challenge. Operating Expenditures The Contractual Services category is budgeted at $6,170,559 or 11.23% of the General Fund budget. This is an increase of $296,838 over the prior year and is due to increases in contractual costs (i.e., cap government as explained earlier). The Other Charges/Svcs category is budgeted at $5,073,634 or 9.23% of the General Fund budget. This is an increase of$256,620 from the prior year and is primarily due to an increase in budget for electric and water utilities and street maintenance costs as the City has exceeded the budget in these areas in the recent past. The Commodities category is budgeted at $620,800 or 1.13% of the total General Fund budget while the Other Operating Expenses category is budgeted at $204,085 or 0.37% of the total General Fund budget. Capital Outlay General Fund capital outlay projects totaling $910,075 that address the City's capital, maintenance and infrastructure needs have been included in the first year of the City's Capital Improvement Program ("CIP") for 2021/22 -2025/26. 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 include: xii • $5,000 for citywide benches and trash cans • $10,000 for security enhancements at Founders and Veterans Park, respectively $9,750 for a doggie drinking fountain at Waterways Dog Park $25,000 to replace the CATV camera generator • $259,375 for computer equipment • $20,000 for police radios $382,500 for police vehicles and $160,600 for associated equipment Transfer to Funds This expenditure category totals $2,350,655 and includes transfers from the intersection safety camera program of $150,000 to both ACES and DSAHS as well as transfers to the debt service funds for principal and interest payments associated with our bank qualified loans. This is an increase of approximately $50,000 primarily due to the increase in transfer to ACES of $50,000 in order to create equity amongst the two (2) schools. General Fund Summary of Expenditures by Department INCREASE CATEGORY 2020/21 2021/22 (DECREASE) %Change GENERAL GOVERNMENT City Commission $ 150,764 $ 154,709 $ 3,945 2.62% Office of the City Manager 587,135 764,675 177,540 30.24% Legal 311,000 317,000 6,000 1.93% City Clerk's Office 359,674 380,112 20,438 5.68% Finance 1,098,400 1,121,069 22,669 2.06% Information Technology 1,239,190 1,154,235 (84,955) -6.86% Total General GOdt 3,746,163 3,891,800 145,637 3.89% PUBLIC SAFETY Police 21,218,857 21,507,990 289,133 1.36% Community Development 2,686,805 3,107,347 420,542 15.65% Total Public Safety 23,905,662 24,615,337 709,675 2.97% COMMUNITY SERVICES Community Services 2,573,009 2,619,012 46,003 1.79% Public Works/Transportation 3,268,540 3,350,686 82,146 2.51% Arts &Cultural Center 856,996 886,788 29,792 3.48% Total Community Svcs. 6,698,545 6,856,486 157,941 2.36% OTHER NON-DEPARTMENTAL Non-Departmental 1,509,500 1,545,125 35,625 2.36% Capital Outlay 16,555,118 15,682,379 (872,739) -5.27% Transfer to Funds 2,300,214 2,350,655 50,441 2.19% Total Other Non-Dept. 20,364,832 19,578,159 (786,673) -3.86% TOTAL $ 54,715,202 $ 54,941,782 $ 226,580 0.41% 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 2021/22. The amount budgeted for expenditures will be used for various state-approved training programs throughout the year. xiii Information Technology Police 2.10% 39.15% Finance 2.04% Community Development 5.66% City Clerk's Office 0.69% Legal 0.58% Office ofthe City Community Services Manager 4.77% 1.39% Public Works/Trans. City Commission 6.10% 0.28% / Transfers J 4.28% Arts&Cultural Center 1.61% Capital Outlay Non-Departmental 28.54% 2.81% 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 $2,381,954 for FY 2021/22. The County Transit System Surtax is estimated to generate $1,350,000. The funds will be used to resurface NE 28th Ave., replace bicycles utilized by our Bicycle Sharing Program and to install new crosswalk solar lighting locations. Operating expenditures for roadway and TVMS maintenance, the citywide bicycle sharing program and the enhanced portion of the transit services are budgeted at $1,760,290. Additionally, Carryover — Impact Fees of $347,954 will provide funding for On-Demand Transit Services ($322,954) and to retrofit bus shelters with solar lighting ($25,000). 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 2021/22, including carryover of$20,000 total $106,800. 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 $2,457,437. 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 qualified 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 through Bank of America. The proposed budget for FY 2021/22 is $1,189,446. 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 2021/22 is $363,969. The original debt was issued in 2002 and was refinanced in 2012 through SunTrust Bank. xiv Debt Service Fund Series 2012 (B) (290) — Established for the construction and equipment of the ACES Charter Elementary School. The proposed budget for FY 2021/22 is $406,782. The original debt was issued in 2002 and was refinanced in 2012 through SunTrust Bank. Debt Service Fund Series 2018 (291) — The original debt was issued in 2018 by BB&T Bank for the partial construction and equipping of the DSAHS. The proposed budget for FY 2021/22 is $497,240 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 2021/22 is $870,907. 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 $89,200. The fund also includes a capital reserve in the amount of $674,275 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$17,518,469. 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 $1,505,250 for FY 2021/22 and will be utilized to support operating costs of$695,250 and drainage system improvements totaling $810,000. 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 budget for FY 2021/22 is anticipated to be $550,000. Summary I am pleased to submit to you this FY 2021/22 budget document which will be reviewed in detail at the July 22, 2021 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. Wasson City Manager xv CITY OF AVENTURA ORGANIZATION CHART Residents City Commission City Attorney City Manager City Clerk Legal Services Administra on Minutes Budget/CIF Preparation Records Retention Customer ervice Clerical Support Organizati nal Oversight Elections Communic tions Public Safety Community Finance Community Department Development Department Services Department Department Police Planning Finance/Accounting Parks Patrol Zoning Purchasing Special Events Community Relations Building Inspections Risk Management Recreation Programming Criminal Investigations Code Enforcement Personnel Athletic Leagues Traffic Enforcement Economic Development Community Recreation Center Emergency Preparedness Occupational Licenses Community Garden Charter School Arts &Cultural Information Public Works/ Department Center Technology Transportation Department Department Department K 8 School Facility Management Information Management ROW/Median Maintenance Don Soffer Aventura Performing Arts Programming Mass Transit High School* Community Facilities Maintenance Capital Projects Management Provided by CSUSA Stormwater Drainage Maintenance Our Mission Statement Our mission is to join with our community to make Aventura a city of the highest quality and a city of excellence. We do this by providing RESPONSIVE, COST EFFECTIVE AND INNOVATIVE local government services. xvi GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Azoa rd PRESENTED TO City of A`Tentura Florida For the Fiscal Year Beeirmine October 01, 2020 Executive Director 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, 2020. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. xvii CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 Q� i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK xviii CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 INTRODUCTION 1-1 Community Profile City Facts: Location: Location and Size . 12 miles north of Miami The City of Aventura, (the "City") one of Miami- . 12 miles south of Fort Lauderdale Dade's newest communities, was incorporated on . 1 mile west of the Atlantic Ocean November 7, 1995 and is a young, vibrant, full- service municipality. The City has a diverse Zip Codes: 33180, 33160 demographic base and is recognized internationally as a premier location in which to Police Force: 92 Sworn Officers /38 Civilians live, shop and play. Major Economic Drivers: Retail and Medical The City has a land area of 3.2 square miles and is home to 38,041 residents. It is located on the Number of Businesses: 2,144 Intracoastal Waterway in northeast Miami-Dade County and is conveniently located between Miami Government Structure and Fort Lauderdale, just east of I-95. The form of government used in the City of Aventura, pursuant to its Charter, is a Commission- The northern boundary of the City is the Miami- Manager form of government. Under this form of Dade/Broward County line, the western is the government the City Commission is the legislative Florida East Coast ("FEC") Railroad, the eastern is branch of the government and the City Manager is the Intracoastal Waterway and the southern the executive branch of the government. The City boundary is NE 1761" Street. Commission enacts Ordinances, the laws of the City, adopts Resolutions authorizing actions on Ientatlurl PahtLaudendale 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 U5M1I3 Officer of the City, overseeing the day-to-day I� L430PN'Cily operations, administering the City's service l:er„hr ke hires Hu�gyr64d providers, preparing long range plans and implementing the policies established b the City Molinr!d�lc p g p Y Y Commission. r rr, tw. ..-- r�_.— Curt,!City •: 7 T' The City Commission hires the City Attorney, City �m4a��°"i` NOhth111i3Mnf Clerk and the City Manager who then hires all =a rnnsoa. h,y, subordinate employees. 3- - FIIJ�C�I Ii.An,.Gh.0— _ N!srrh rjaq Ll MgM II t " The City Commission is comprised of seven (7) members, including the Mayor and six (6) $ Commissioners. 3JI-I nr= 4 INastrlc54Q- The Mayor is the ceremonial leader of the City, the Aventura is an upscale condo community with presiding officer at Commission Meetings and is a some of South Florida's best-known large-scale voting member of the Commission, with his/her condominium projects and apartment buildings. vote having no more or less weight than that of any Restaurants, movie theaters and the Aventura Mall other member of the Commission. While the are conveniently located nearby and downtown leading political figure of the City, the Mayor does Fort Lauderdale and Miami are just 20 minutes not bear the responsibility nor has the authority of away. directing the day-to-day municipal activities. The Mayor executes all Ordinances, Resolutions and issues Proclamations on behalf of the City, and represents the City to other public and private entities. The position of Mayor is considered to be "part-time" and not an employee of the City. The 1-2 Mayor is elected at large to a four-year term and school serves 1,032 Aventura schoolchildren may reside in any area of the City. from kindergarten to 81" grade. • In 2010, the City's Arts & Cultural Center City Commissioners each have the same authority opened and has provided numerous and ability to bring, discuss and vote on matters performing arts and cultural events for all age before the Commission. The position of groups in the community. Commissioner is considered to be "part-time" and • Two (2) years ago, the City completed not an employee of the City. construction of the Don Soffer Aventura High School which opened in August 2019. In For election purposes, the City is divided by the August 2021, it is anticipated that 620 91n 10th William Lehman Causeway into two (2) areas. The and 11t" grade students will attend the School. City Charter requires that two (2) Commissioners reside in the northern area, two (2) Commissioners Privatized/Contracted City Services reside in the southern area and two (2) The City has adopted a model of privatizing many Commissioners and the Mayor shall be elected service areas of its operations over the years. This without regard to residence in any particular area. model has served us well by providing for a more cost effective service delivery system, as The City Commission is committed to providing compared to the traditional government structure. quality municipal services at the lowest possible We are firm in our knowledge that we must cost. The City's operating departments include the continue to remain prudent and conservative in our City Commission, Office of the City Manager, financial management of the City while at the same Legal, City Clerk's Office, Finance, Information time maintain the high standard of providing Technology, Police, Community Development, services to the community. Community Services, Public Works/Transportation, Arts & Cultural Center, Non-Departmental, Charter A list of the Privatized/Contracted City Services School and the Don Soffer Aventura High School. can be found on the bottom of page 1-20. Always progressing... Incorporation Accomplishments Since the City's incorporation, millions of dollars ❖ Highly Visible Police Department, Low have been spent on infrastructure improvements Crime Rate including streets, sidewalks, lighting, park ❖ Strong and Growing Economic Base development, beautification projects, drainage, ❖ Lowest Tax Rate— No Increase for the pedestrian and safety improvements. Some of Past 26 Budgets these improvements include: ❖ New Parks and Recreational Opportunities • A state-of-the-art Government Center provides for All Age Groups a one-stop-shop for its residents and houses ❖ Citywide Shuttle Bus Service— Ridership all governmental operations, including Continues to Expand Commission Chambers, Police Station and ❖ Road and Safety Improvements—Traffic administrative offices. Lights, Sidewalks • A Community Recreation Center situated on ❖ New Land Development Regulations— 2.8 acres of land in a park like setting on the Control Over Zoning waterfront. This 25,000 square foot facility ❖ Citywide Beautification Program— Bus includes a gym, meeting rooms, computer lab, Shelters and Benches exercise and aerobic facilities. ❖ High Landscape and Roadway • The first municipal-run charter school in Miami- Maintenance Standards Dade County. In order to address the growing ❖ Reduced Costs to Citizens— City's number of families with school age children, Assumption of roads, landscaping and bus the City Commission chose to take an service aggressive approach to meet its changing ❖ "A" rated Charter School demographics. Doors opened to the Aventura ❖ Community Recreation Center City of Excellence School in the fall of 2003 ❖ Government Center which is adjacent to the Community Recreation ❖ Arts & Cultural Center Center. The 84,000 square foot state-of-the-art 1-3 e k7, y _" . ❖ The opening of the Don Soffer Aventura High School in August 2019 ❖ The offering of On-Demand Transportation Services - 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 •� 28th municipality. Incorporation afforded residents the opportunity to improve the quality of government services they receive and take control Budget Procedures and Process of the City's destiny. Since incorporation, a great deal of progress has been made to accomplish the Budget System goals of incorporation with the creation of our own The City of Aventura uses the Budgeting by police force, new and expanded parks and Objectives Process in the formulation of its budget. recreation opportunities and citywide beautification Departmental Budgets include a Recap page that projects. Aventura is governed by a commission- contains the Department Description and manager form of government, combining the Personnel Allocation Summary and Organization political leadership of its elected officials with the Chart. Each department also includes an executive experience of its City Manager. This Objectives page and a Budgetary Account structure is vastly different from that of other local Summary. The Objectives page presents a review governments, emulating the private sector by of the department objectives and privatizing services and emphasizing customer performance/workload indicators. The Budgetary service based on the following principles: Account Summary provides expenditure detail and a comparison of current and previous year's • Prompt response to citizen requests. expenditures. The Budgetary Process is intended • One-stop service for permits and business to be very valuable in communicating with the City licenses. Commission and the City's residents. • Commitment to public involvement. • Utilization of"Electronic Government" to Basis of Budgeting provide service and information. The Basis of Budgeting refers to the method used to • Commitment to hiring only the most determine when revenues and expenditures are qualified and highly motivated employees. recognized for budgetary purposes. Budgets for • Limiting the number of employees by governmental funds are adopted on a basis that is privatizing or contracting with the private consistent with Generally Accepted Accounting sector for many services. Principles ("GAAP") which require recognition of • A professional, businesslike manner at all transactions or events on a modified accrual basis times. of accounting. This basis of accounting recognizes • An emphasis on quality not quantity. increases and decreases in financial resources only• A high quality of life for citizens, to the extent that they reflect near-term inflows or businesses and visitors. outflows of cash. • A safe and secure environment to live and Budget Process work. The City's fiscal year begins on October 1st and • Low taxes. ends on September 301h of each year as mandated • Establishing a small number of operating by Florida statutes. When the certified taxable real departments that work closely with the estate and tangible property values for the City is community. 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 loth of each fiscal 1-4 year. The preliminary millage rate is based on the so long as sufficient budgeted funds are certified taxable value. The appropriations available. contained in the proposed recommendation shall not exceed the funds derived from taxation and The budget is continually monitored to track other revenue sources. variances between actual and budgeted amounts. Significant variances are investigated and The City's Budget process began in April with a monitored for corrective action. Quarterly review staff meeting between the City Manager and meetings are held with the Assistant City Manager Department Directors to review budget philosophy — Finance and Administration and City Manager. and develop overall goals and objectives. The entire budget process encompasses approximately Encumbrances do not constitute expenditures or five (5) months of the fiscal year. During this liabilities in the current year, but instead are period, meetings were held with Department defined as commitments related to unperformed Directors, the City Commission and the public to contracts for goods or services, which are only insure representative input. The budget calendar reported in governmental funds. that follows details the actions taken during the budget process. Budget Amendment Upon the passage and adoption of the budget for the Budget Adoption City of Aventura, if the City Manager determines that The budget is approved via Ordinance at two (2) the department total will exceed its original public meetings scheduled for September appropriation, the City Manager is authorized to conducted by the City Commission. The adopted prepare such Resolutions/Ordinances for budget is integrated into the accounting software consideration by the City Commission as may be system effective October 1 st. necessary and proper to modify any line item from the Budget. Budget Control/Monitoring Funds appropriated in the Budget may be expended The Budget Amendment Process will differ as to by and with the approval of the City Manager in form depending on whether or not the original accordance with the provisions of the City Charter budget appropriation is exceeded as follows: and applicable law. Funds of the City shall be expended in accordance with the appropriations Any change or amendment to the budget that provided in the Budget and shall constitute an will increase the original total appropriated appropriation of the amounts specified therein. amount can only be accomplished with the Supplemental appropriations or the reduction of preparation of an Ordinance requiring two (2) appropriations, if any, shall be made in accordance public hearings and approval by the City with Section 4.07 of the City Charter. Commission. The Budget establishes a limitation on expenditures Any change or amendment to the budget which by department total. Said limitation requires that the transfers monies within a fund but does not total sum allocated to each department for operating increase the total appropriated amount can be and capital expenses may not be increased or accomplished with the preparation of a decreased without specific authorization by a duly- Resolution. This does not require a public enacted Resolution/Ordinance affecting such hearing, however, approval by the City amendment or transfer. Therefore, the City Manager Commission is still necessary. may authorize transfers from one individual line item account to another, so long as the line item accounts Basis of Accounting are within the same department and fund. Basis of Accounting refers to the time period when revenues and expenditures are recognized in the • The "Personnel Allocation Summary" accounts and reported on the financial statements. enumerates all authorized budgeted positions. Basis of accounting relates to the timing of the However, the City Manager may amend said measurements made, regardless of the authorized budgeted positions in order to measurement focus applied. address the operating needs of the department 1-5 The accrual basis of accounting is followed for the another fund. Resources are derived primarily from proprietary fund types. The modified accrual basis ad valorem taxes, utility taxes, franchise fees, of accounting is followed in the governmental fund intergovernmental revenues and charges for types and the expendable trust funds type. Under services. Expenditures are incurred to provide the modified accrual basis of accounting, revenues general government, public safety, community are recorded when susceptible to accrual, that is, development and community services. when they are both measurable and available. Available means collectible within the current period Special Revenue Funds account for revenue or soon enough thereafter to pay current liabilities. sources that are legally restricted to expenditures Expenditures are generally recognized under the of specific purposes (excluding pension trusts and modified accrual accounting when the related fund major capital projects). Included in the budget are liability is incurred. Exceptions to the general rule the following special revenue funds: are principal and interest on general long-term debt . Police Education Fund (110) which is recognized when due. . Transportation & Street Maintenance Fund (120) The City applies all applicable Governmental . 911 Fund (180) Accounting Standards Board ("GASB") pronouncements as well as the following The Debt Service Funds account for the servicing pronouncements issued on or before November of general long-term debt and are comprised of the 30, 1989, unless those pronouncements conflict following funds: with or contradict GASB pronouncements: Financial Accounting Standards Board ("FASB") . Debt Service Fund Series 2010 & 2011 (230) statements and interpretations, Accounting . Debt Service Fund Series 2012 (A) (250) Principles Board ("APB") opinions and Accounting . Debt Service Fund Series 2012 (B) (290) Research Bulletins ("ARBs"). Debt Service Fund Series 2018 (291) During June 1999, the GASB issued Statement The Capital Projects Funds accounts for the No. 34. This statement established new accounting acquisition and/or construction of major capital and financial reporting standards for state and local projects funded by impact fees or other revenues governments, which have been appropriately earmarked for specific projects. Included in the implemented by the City. budget is the following Capital Projects Funds: Fund Structure Capital Projects Fund (392) The accounts of the City are organized and • Aventura Charter High School Construction operated on the basis of funds and account Fund (393) groups. A fund is an independent fiscal and accounting entity with a self-balancing set of proprietary Funds accounts. Fund accounting segregates funds The Enterprise Fund is used to account for according to their intended purpose and is used to operations that are financed and operated in a aid management in demonstrating compliance with manner similar to a commercial enterprise, where the finance-related legal and contractual the intent of the governing body is that the costs of provisions. The minimum number of funds is providing goods or services to the general public maintained consistent with legal and managerial on a continuing basis be financed or recovered requirements. Account groups are a reporting primarily through user charges, or where the device to account for certain assets and liabilities governing body has decided that periodic of the governmental funds not recorded directly in determination of the revenue earned, expenses those funds. The following governmental funds have annual appropriated budgets: incurred, and/or net income is appropriate for capital maintenance, public policy, management Government Fund Types control, accountability or other purposes. Included The General Fund is the City's primary operating in the budget is the following Enterprise Fund: fund. It accounts for all financial resources of the City, except those required to be accounted for in Stormwater Utility Fund (410) 1-6 Police Offduty Services Fund (620) Blended Component Units This Fund was established to account for revenues The financial reporting entity consists of the City, and expenditures associated with services organizations for which the City is financially provided by offduty Police Officers in private accountable and other organizations for which the customer details to the various businesses and nature and significance of their relationship with condominium associations. the City are such that exclusion would cause the reporting entity's financial statements to be Funds Excluded from the Adopted Budget misleading or incomplete. The City is financially accountable for a component unit if it appoints a Aventura City of Excellence School ("ACES") voting majority of the organization's governing Charter School Fund (190) board and it is able to impose its will on that • The City owns and operates a charter K-8 organization or there is a potential for the school which is accounted for in a separate organization to provide specific financial benefits special revenue fund. The City previously to, or impose specific financial burdens on the City. entered into an agreement with Charter Schools USA ("CSUSA") to provide Blended component units are separate legal administrative and educational services to entities that meet the component unit criteria ACES. described above and whose governing body is the same as, substantially the same as, or appointed Don Soffer Aventura High School ("DSAHS") by the City Commission and the component unit Charter High School Fund (191) provides services (financial benefit) entirely to the • The DSAHS is a tuition-free public charter City. Currently, the City has one blended high school that opened in August 2019 to component unit: Don Soffer Aventura High School 200 9t" grade students. In August 2020 101" Foundation, Inc. (the "Foundation"). grade was added bringing the total enrollment to 415 students. In August 2021, In June 2019, the City Commission approved the 11t" grade will be added bringing the total Resolution No. 2019-29, which approved the enrollment to 620 students and in August articles of incorporation for the creation of the 2022 the 12t" grade will be added to bring Foundation. The Foundation was created as a total projected enrollment to 800 students. Florida not-for-profit 501(c)(3) corporation which may seek and find contributions for the • The City has entered into a separate improvement and operation of the Don Soffer management agreement with CSUSA to Aventura High School Fund (a special revenue provide the services necessary to organize, fund of the City). The Foundation is governed by a manage, staff, operate and maintain the Board of Directors that are approved by the City DSAHS. The current year operating budget is Commission. Separate financial statements of the accounted for in a separate special revenue blended component unit are not issued. fund and was prepared by CSUSA in collaboration with the City's professional Financial Policies staff. The City's financial policies, compiled below, set • Both ACES and the DSAHS have July 1 — forth the basic framework for the overall fiscal June 30 fiscal years. Their budgets are management of the City. Operating independently adopted separately from each other and of changing circumstances and conditions, these apart from the City, by the Commission in policies assist the decision-making process of the May of each year. 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 27 years. 1-7 m ,`r1 They are reviewed annually as a decision making replacement as equipment completes its tool and to ensure their continued relevance in an useful life, (2) upgrades to new technology, ever-changing environment. and (3) additional equipment necessary to service the needs of ACES and the Operating Budget Policies DSAHS. 1. The City will maintain at a minimum, an 4. The City will use the following criterion to accessible cash reserve equivalent to eight evaluate the relative merit of each capital (8)weeks of operating costs. project. Capital expenditures will foster 2. No new or expanded services shall be goals of: implemented without a corresponding a) Projects specifically included in an revenue source or the implementation of approved replacement schedule. trade-offs of expenses or revenues at the b) Projects that reduce the cost of same time. This applies to personnel, operations. equipment and any other peripheral c) Projects that significantly improve expenses associated with the service. safety and reduce risk exposure. 3. The City shall continue to support a 5. The classification of items as capital or scheduled level of maintenance and operating will be determined by two (2) replacement of its infrastructure. criteria - cost and frequency. Generally, a 4. The City shall support capital expenditures capital project has a "useful life" of more that reduce future operating costs. than one (1) year and a value of $5,000 or more. Capital Budget Policies 6. The City will coordinate development of the 1. Each year, the City prepares a five-year CIP with the development of the operating capital improvement program ("CIP") budget. Future operating costs associated analyzing all anticipated capital with new capital improvements will be expenditures and identifying associated projected and included in the operating funding sources. Future capital forecasts. expenditures necessitated by changes in 7. The first year of the five-year CIP will be population, changes in development, used as the basis for formal fiscal year growth, redevelopment or changes in appropriations during the annual budget economic base will be calculated and process. included in the capital update process. 8. The City will maintain all of its assets at a 2. The City will perform all capital level adequate to protect the City's capital improvements in accordance with the investment and to minimize future adopted CIP. The City will maintain its maintenance and replacement costs. physical assets at a level adequate to 9. The City will identify the estimated cost of protect the City's capital investment and capital projects and prepare a funding minimize future maintenance and projection that considers revenues 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 1-8 13. The City will address and prioritize 3. Investment Income infrastructure needs on the basis of protecting the health, safety and welfare of The purpose of this policy is to set forth the the community. investment objectives and parameters for the 14. A CIP preparation calendar shall be management of public funds of the City. These established and adhered to. policies are designed to ensure the prudent 15. Capital projects will conform to the City's management of public funds, the availability of Comprehensive Plan. operating and capital funds when needed and a 16. Long-term borrowing will not be used to competitive investment return. This investment fund current operations or normal policy applies to the investment of public funds in maintenance. excess of amounts needed to meet current 17. The City will strive to maintain an expenses, which includes cash and investment unreserved General Fund balance at a balances of City funds. level not less than 10% of the annual General Fund revenue. A Complete list of the City's investment categories 18. If new project appropriation needs are may be found in ("APPENDIX B") entitled identified at an interim period during the Authorized Investment Summary Table. fiscal year, the funding sources will be identified and mid-year budget Fund Balance Policies amendments will be utilized to provide formal budgetary authority. In addition, The City hereby establishes and will classify budget amendments may be utilized to reservations of General Fund, Fund Balance, as increase appropriations for specific capital defined herein, in accordance with GASB projects. Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions. This policy Revenue Policies shall primarily apply to the City's General Fund. 1. The City will attempt to maintain a Fund Balance shall be composed of diversified and stable revenue system as a nonspendable, restricted, committed, assigned and shelter from short-run fluctuations in any unassigned amounts. single revenue source. 2. The City will attempt to obtain new revenue Fund Balance information is primarily used to sources as a way of ensuring a balanced identify the available resources to repay long-term budget. debt, fund capital improvements, stabilize property 3. The City will review fees/charges annually tax rates, or enhance the City's financial position, and will design or modify revenue systems in accordance with policies established by the City to include provisions that automatically Commission. allow charges to grow at a rate that keeps pace with the cost of providing the service. Fund Balance Definitions and Classifications Fund Balance — refers to the difference between Cash Management/Investment Policies assets and liabilities reported in a governmental fund. Listed below are the various Fund Balance On February 7, 2019, the City Commission re- categories (in order from most to least restrictive). adopted, by Resolution, Chapter 6.6 of the Administrative Policy Directives and Procedures Fund Balance — Nonspendable Manual, entitled "Investment Objectives and Includes amounts that are not in a spendable form Parameters" as the City's Investment Policy for the (e.g., inventory) or are required, either legally or Management of Public Funds. The Policy was contractually, to be maintained intact (e.g., adopted in accordance with Section 218.415, F.S., principal of an endowment fund). and its underlying objective is to properly manage Examples include: and diversify the City's investments to ensure: . Inventory • Prepaid Expenditures 1. Safety of Capital . Long-Term Portion of Receivables 2. Liquidity of Funds . Corpus of a Permanent Fund 1-9 The City hereby establishes the following a) Capital Reserve Nonspendable Fund Balance Reserves in the The Capital Fund Balance Reserve is General Fund: committed by the City Commission as set forth in the annual budget ordinance (and a) Inventory Reserve any amendments thereto) to be utilized in The Inventory Fund Balance Reserve is future years to fund various capital needs. established to indicate those amounts relating to inventories that are not in a b) Hurricane/Emergency Recovery spendable form. Operating Reserve The Hurricane/Emergency Recovery b) Prepaid Expenditures Operating Fund Balance Reserve is to be The Prepaid Expenditures Fund Balance maintained by the City Manager at a Reserve is established to indicate those minimum level of $5,000,000 for the amounts relating to prepaid expenditures purposes of responding to and providing that are not in a spendable form. relief and recovery efforts to ensure the maintenance of services to the public Fund Balance— Restricted during hurricane/emergency situations. Includes amounts that can be spent only for the Such emergencies include, but are not specific purposes stipulated by external resource limited to hurricanes, tropical storms, providers (e.g., creditors, grant providers, flooding, terrorist activity and other natural contributors or laws or regulations of other or man-made disasters. Additional funds governmental entities), constitutionally, or through may be appropriated when necessary via a enabling legislation (that is, legislation that creates budget amendment ordinance. This a new revenue source and restricts its use). Reserve may not necessarily be Effectively, restrictions may be changed or lifted established in the annual budget. In the only with the consent of resource providers and event these funds are utilized, they should when they are legally enforceable. be replenished in order to prepare for possible future events. The City will make Fund Balance—Committed every effort to replenish this reserve over a Includes amounts that can be used only for the five-year period beginning with the specific purposes as established by the adoption of completion of recovery from the event for this policy and the annual budget ordinance by the which the reserve funds were used. City Commission. Commitments can only be removed or changed by taking the same action Fund Balance —Assigned that originally established the commitment (e.g., an Includes amounts that the City intends to use for ordinance). specific purposes or projects as authorized by the City Manager. In governmental funds other than Committed Fund Balance remains binding unless the General Fund, assigned fund balance removed in the same manner in which it was represents the amount that is not restricted or established. The action to impose the limitation on committed. This indicates that resources in other resources needs to occur prior to the close of the governmental funds are, at a minimum, intended to fiscal year, although the exact amount may be be used for the purpose of that fund. An determined subsequently. Contractual obligations appropriation of existing fund balance to eliminate should be incorporated to the extent that existing a projected budgetary deficit in the subsequent resources in the fund have been specifically year's budget in an amount no greater than the committed for use in satisfying those contractual projected excess of expected expenditures over obligations. Encumbrances may be reported as expected revenues satisfies the criteria to be committed. classified as an assignment of fund balance. Encumbrances resulting from issuing purchase The City hereby establishes the following orders as a result of normal purchasing activities Committed Fund Balance Reserves in the General approved by appropriate officials may be reported Fund: as assigned. 1-10 Fund Balance— Unassigned Financing Programs and Debt Unassigned fund balance for the General Fund Administration includes all amounts not contained in the other classifications. Unassigned amounts are the The City currently has four (4) outstanding long- portion of fund balance which is not obligated or term debt issues. At September 30, 2021, the specifically designated and are generally available projected aggregate outstanding principal balance for any purpose. If another governmental fund has will be $18,725,000. a fund balance deficit, then it will be reported as a negative amount in the unassigned classification in Debt Service Fund Series 2010 & 2011 (230) that fund. Positive unassigned amounts will be Due to a very favorable interest rate environment, reported only in the General Fund. The Minimum in September of 2010, the City issued a partial Level of Unassigned Fund Balance of the General advance refunding of the original Series 1999 Fund, at the beginning of each fiscal year, shall not Revenue Bonds with a Bank Loan (described be less than 10% of the annual General Fund below) that resulted in a more than $1.1 M NPV revenue. In any fiscal year where the City is unable savings over the life of the loan. The remaining to maintain this 10% minimum reservation of fund portion of the original Series 1999 Revenue Bonds balance as required in this section, the City shall was refunded in February of 2011 and resulted in a not budget any amounts of unassigned fund nearly $530,000 NPV savings over the life of its balance for the purpose of balancing the budget. In loan. addition, the City Manager will make every effort to reestablish the minimum Unassigned Fund The Series 2010 Revenue Bonds are bank Balance in a 24 — 36 month period beginning with qualified debt, secured solely by a covenant to the year from which the reserve funds fell below budget and appropriate the required debt service the 10% threshold. payments each year. This loan is structured the same as a serial bond issue with principal Spending Order of Fund Balance payments due on April 1st and semi-annual interest The City uses restricted amounts to be spent first payments due on April 1st and October 1st of each when both the restricted and unrestricted fund year with the final maturity on April 1, 2029. Debt balance is available unless there are legal service requirements average approximately documents/contract that prohibit doing this, such $751,000 per year over the 19-year life of the as in grant agreements requiring dollar for dollar obligation. The interest rate is locked at 3.42%. spending. Additionally, the City would first use committed fund balance, followed by assigned fund The Series 2011 Revenue Bonds are bank balance and then unassigned fund balance when qualified debt, secured solely by a covenant to expenditures are incurred for purposes for which budget and appropriate the required debt service amounts in any of the restricted fund balance payments each year. This loan is structured the classification could be used. Open encumbrances same as a serial bond issue with principal at the end of the fiscal year may only be classified payments due on April 1st and semi-annual interest as committed or assigned, depending on at what payments due on April 1st and October 1st of each level of authorization originally established them. year with the final maturity on April 1, 2029. Debt service requirements average approximately Annual Review and Determination of $406,000 per year over the 19-year life of the Fund Balance Reserve Amounts obligation. The interest rate is locked at 3.64%. The City Manager shall issue a report on an annual basis to the City Commission outlining compliance Debt Service Fund Series 2012 (A) (250) & with the fund balance policy Series 2012 (B) (290) Due to a very favorable interest rate environment, Accounting, Auditing, and in June of 2012, the City refunded the original Financial Reporting Policies Series 2002 Revenue Bonds with a Bank Loan An independent audit will be performed annually. (described below) that resulted in a more than The City will produce annual financial reports in $2.5M NPV savings over the life of the loan. accordance with GAAP as outlined by the GASB. 1-11 The Series 2012 Revenue Bonds are bank equitable to the user of the project to qualified debt, secured solely by a covenant to finance the project over its useful life. budget and appropriate the required debt service payments each year. This loan is structured the 2. Debt Structure same as a serial bond issue with principal The City may consider the use of credit payments due on August 1st and semi-annual enhancements (letters of credit, bond interest payments due on February 1st and August insurance, surety bonds, etc.) when such 1 st of each year with the final maturity on August 1, credit enhancements process cost 2027. Debt service requirements average effective. approximately $368,000 and $411,000 for Debt Service Funds 250 and 290, respectively per year 3. Issuance of Obligations over the 15-year life of the obligation. The interest a) The City may retain an independent rate is locked at 2.65%. financial advisor for advice on debt structuring and marketing debt Debt Service Fund Series 2018 (291) issuances. The Series 2018 Revenue Bonds are bank b) The City may also retain independent qualified debt, secured solely by a covenant to bond counsel and disclosure counsel budget and appropriate the required debt service for legal and procedural advice on all payments each year. This loan is structured the debt issuances. same as a serial bond issue with principal and c) As necessary, the City may retain other interest payments due on February 1st and August service advisors, such as trustees, 1st of each year with the final maturity on August 1, underwriters and pricing advisors. 2038. Debt service requirements average d) Any process utilized to select approximately $497,000 per year over the 20-year professional service providers in life of the obligation. The interest rate is locked at connection with the City's debt program 3.68%. shall be in conformance with City purchasing policies, procedures and Debt Policy and Administration requirements. The City has established an informal policy regarding the utilization and management of debt 4. Maturity of the Debt instruments. Debt is used for a variety of purposes. Bonds will generally not have more than The principal use of debt by the City has been for thirty (30) year duration. making capital expenditures. This informal policy was formed to establish criterion and procedures 5. Payment of Debt for the issuance of debt financing by the City. This Pre-authorized electronic payments are Debt Policy supports the commitment of the City utilized to ensure that all debt related Commission, management, staff and other payments are made and received in a decision makers to adhere to the sound financial timely manner. management practices including full and timely repayment of all borrowings and achieving the Debt Limit lowest possible cost of capital. Although the City Charter makes no reference to limitations in establishing debt (i.e., debt limit), the 1. General City has limited its borrowing to prudent levels that a) The City will analyze all funding are able to be satisfied with existing revenue and alternatives in order to minimize the cash flow projections. The City utilizes debt impact of debt structures on the financing on large expenditures for capital projects taxpayers. or purchases that may be depreciated over their b) The City may utilize debt to refinance useful lives. By using debt financing, the cost of the current debt or for the acquisition, expenditure is amortized over its useful life construction or remodeling of capital allowing the expenditure to be matched against improvement projects that cannot be revenue streams from those receiving the benefits. funded from current revenue sources or in such cases wherein it is more 1-12 When establishing debt, there are a number of City's investment portfolio in accordance with our factors that must be considered in the process. Investment Objectives and Parameters Policy. The These factors include the long-term needs of the City utilizes a 3rd- Party Custodian for all of the City and the amount of resources available to City's investments under the direction of our repay the debt. There are different ways for a City Investment Manager. to achieve debt financing. The City may obtain a bank loan, issue special revenue bonds or ask the Purchasing Policy and Administration residents to approve a ballot item authorizing the issuance of general obligation bonds. The The purchasing process involves the act and Commission considers the asset's useful life and function of responsibility for the acquisition of current economic conditions, to determine the equipment, materials, supplies and services appropriate type of financing instrument. arriving at a fair and reasonable price and terms, preparing the contract or purchase order, and Cash Management following up to ensure timely delivery. Our goal is to promote the City's best interest through Pooled Cash planning, evaluation and selection of vendors in The City maintains a pooled cash account for all order to obtain cost effective and efficient goods funds, enabling the City to invest large amounts of and services. The Finance Department via the idle cash for short periods of time and to optimize Purchasing Agent is to conduct all purchasing earnings potential. Cash and cash equivalents activities in a manner that is conducive to building represents the amount owned by each City fund. and maintaining a professional relationship with Interest earned on pooled cash and investments is vendors while buying the goods and services allocated monthly based on cash balances of the required at the lowest possible cost to the City. respective funds. Investments are reported at their fair value based on quoted market prices as Objectives reported by recognized security exchanges. To provide at the time and place needed in the proper quantity and of the proper quality: all Investment Categories materials, supplies, tools, equipment and services Cash, Cash Equivalents and Investments for the operations of the City. This investment category consists of cash and short-term investments with original maturities of 1. To secure such materials, supplies, tools, three (3) months or less when purchased, includes equipment and services at the lowest cash on hand, demand deposits and investments possible cost, consistent with prevailing with the Florida SBA Pool. economic conditions, while establishing and maintaining a reputation for fairness Operating Account and integrity. The City's operating funds are currently in a Full 2. To furnish members of management with Analysis Public Funds Account. This account earns timely information and to advise them how a combination of credit against our analysis market conditions and trends could affect charges in addition to interest income. At June 30, the future availability and price of any 2021, the City's funds were collateralized needed materials, supplies, tools, according to the Qualified Public Depository equipment and services. program, where banks are required to maintain 3. Conduct all purchasing in accordance with collateral amounts with the Florida Pool. City Ordinance No. 96-07 as amended by Ordinance No. 2006-17. Florida SBA Pool ("Florida Prime") 4. Stimulate competitive bidding and provide Florida Prime is a 2a7-like pool and the value of interested vendors with an opportunity to the City's position is the same as the value of the offer their products and/or services to the pool shares and is recorded at amortized cost. City. Investments under Management In May of 2009 the City contracted with an Investment Manager to manage a portion of the 1-13 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. 1-14 DEMOGRAPHICS AND MISCELLANEOUS STATISTICS FISCAL YEAR 2021/22 Date of Incorporation: November 7, 1995 Form of City Government: Commission — Manager Area: 3.2 Square Miles Population per State Estimate'): 38,041 Ethnic Distribution(4): White (Non-Hispanic) 54.9% African American 2.4% Hispanic 40.0% Other 2.7% Age Distribution(4): Under 18 18.0% 19-64 53.2% 65+ 28.8% Average Household Size: Average Household size(4) 2.06 Average Family size(2) 2.66 Housing Occupancy: Total housing units(2) 26,120 Owner occupied housing units(4) 65.2% Renter occupied housing units(4) 34.8% Seasonal, recreational and vacant housing units(2) 8,228 Full-Time Employees: 180 Public Tennis Courts: 3 Public Facilities Located within Corporate Limits: Public Recreation Centers: 1 Public Parks: 7 Public Schools: - Open Space Recreation (acres): 32 Arts & Cultural Center: 1 Charter Schools: 2 Public Libraries(3): 1 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, 2020 (2) U.S. Census Bureau, Profile of General Demographic Characteristics: 2010 for Aventura, Florida (3) Operated by Miami-Dade County (4) U.S. Census Bureau, QuickFacts Aventura City, Florida as of July 1, 2019 1-15 BUDGET PREPARATION CALENDAR FISCAL YEAR 2021/22 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 9 City Manager Electronic spreadsheets are delivered to Department Directors with updated budget preparation directives. April 12 All Department Directors Completed budget estimates are submitted to to City Manager the City Manager. Revenue estimates May 7 Finance Department are prepared. May 7 Finance Department Completion of non General Fund budgets to to City Manager include totals of all revenues and May 28 expenditures submitted to City Manager. June 1 City Manager Conducts departmental budget review to Assistant City Manager— meetings, balances budget and prints June 18 Finance and Administration budget document. July 9 City Manager City Manager's recommended budget document and message are submitted to City Commission. July 22 City Commission Budget Review Meeting, adopt tentative ad City Manager valorem rate to transmit to County for notification purposes. September 13* City Commission First reading on budget and ad valorem tax rate ordinances. September 23* City Commission Second reading on budget, ad valorem tax rate ordinance and Public Hearing. September 24 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. 1-16 ASSESSED VALUE INFORMATION (LAST TEN FISCAL YEARS) Fiscal Year Tax Less: Total Taxable Ended Roll Real Personal Tax Exempt Assessed September 30, Year Property Property Real Property Value 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 11,012,770,618 286,759,608 (559,343,594) 10,740,186,632 2021 2020 10,835,195,692 309,145,157 (594,123,975) 10,550,216,874 Note: (1) Florida Law requires that all property be assessed at current fair market value. Taxable Assessed Value (in billions) $12 ,�1 �,yo• ohh �5 $11 ��o �otioyoy gip. $10 0� $9 `b� $81. $7 $6 2010 2012 2014 2016 2018 2020 2022 The City experienced losses in Taxable Assessed Value ("TAV"), prior to the addition of new construction, in Tax Roll Years 2018 — 2021. In Tax Roll Years 2018 — 2019, there was sufficient new construction to more than offset these losses, resulting in small net increases to the TAV in those years. In Tax Roll Years 2020 — 2021, this was not the case, resulting in small net decreases to the TAV in those years. 1-17 TAX RATE COMPARISON The City of Aventura has the lowest tax rate in Miami-Dade County. The table below compares the adopted tax rates of cities located within the County for fiscal year 2020/21: 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 2.0794 1.9000 0.1794 3100 jSunny Isles 2.2000 2.2000 - 3300 Palmetto Bay 2.2350 2.2350 - 3200 Miami Lakes 2.3127 2.3127 - 2000 Pinecrest 2.3500 2.3500 - 3600 Cutler Bay 2.6198 2.6198 - 2400 Key Biscayne 3.2022 3.2022 - 1300 Bay Harbor Island 3.6245 3.6245 - 2500 Sweetwater 3.9948 3.9948 - 0900 South Miami 4.3000 4.3000 - 1400 Surfside 4.3499 4.3499 - 2200 Medley 4.8000 4.8000 - 2600 Virginia Gardens 5.0000 5.0000 - 2700 Hialeah Gardens 5.1613 5.1613 - 0300 Coral Gables 5.5590 5.5590 - 0200 Miami Beach 6.0515 5.7288 0.3227 2100 Indian Creek 6.3000 6.3000 - 0400 Hialeah 6.3018 6.3018 - 1000 Homestead 6.6540 6.2055 0.4485 2300 North Bay Village 6.6618 5.8500 0.8118 0700 North Miami Beach 6.8021 6.2000 0.6021 1500 West Miami 6.8858 6.8858 - 1600 Florida City 7.2946 7.2946 - 0500 Miami Springs 7.3300 7.3300 - 0600 North Miami 7.5000 7.5000 - 3400 Miami Gardens 7.7166 6.9363 0.7803 0100 Miami 7.9900 7.6665 0.3235 1100 Miami Shores 8.2773 7.9000 0.3773 1800 El Portal 8.3000 8.3000 - 1900 Golden Beach 8.4000 1 7.7720 0.6280 1700 Biscayne Park 9.7000 1 9.7000 - 0800 Opa-Locka 9.8000 1 9.8000 1 - Source: Miami-Dade County Office of the Property Appraiser 2020 Adopted Millage Rates Schedule 1-18 WHERE DO YOUR TAX DOLLARS GO? (Based on fiscal year 2020/21 Tax Rates) Miami-Dade County Miami-Dade County School Board City of Aventura Id 1w JA' K 586608 B K 06586608 8 �un� 11 Everglades FIND Okeechobee Basin SFWM (depiction above is for representational purposes only and is not designed to exact scale) 2020/21 Adopted Taxing Authority Millages % Miami-Dade County 8.3003 47.55% Miami-Dade County School Board 7.1290 40.84% South Florida Water Management District (SFWMD) 0.1103 0.63% Everglades 0.0380 0.22% Okeechobee Basin 0.1192 0.68% Florida Inland Navigation District (FIND) 0.0320 0.18% City of Aventura 1.7261 9.89% Total Millage Rate 17.4549 100.00% 1-19 COMPARATIVE PERSONNEL SUMMARY Comparative Personnel Allocation Summary 10-Year Presentation FTE 2012113 2013114 2014115 2015116 2016117 2017118 2018119 2019120 2020121 2021122 2021122 City Commission 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 Office of the City Manager 4.6 3.6 3.6 3.6 3.0 3.0 3.0 3.0 2.0 4.0 3.5 Legal(') - - - - - - - - - City Clerk's Office 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 Finance 6.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 Information Technology 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 5.0 5.0 Police 121.0 121.0 123.0 124.0 125.0 129.0 130.0 130.0 130.0 130.0 130.0 Community Development 8.4 8.4 8.4 9.4 9.0 9.0 9.0 9.0 7.0 7.0 6.5 Community Services 26.0 26.0 26.0 26.0 21.5 24.0 24.0 25.0 25.0 23.0 16.5 Public Works/Transportation - - - - 6.5 7.0 7.0 7.0 7.0 8.0 8.0 Arts&Cultural CenteP - - - - - - - - - Charter School(2) 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 Don Soffer Aventura H.S.(3) - - - - - - - - - Total 185.0 185.0 187.0 189.0 191.0 198.0 199.0 200.0 197.0 197.0 189.5 Departmental staff is provided through contractual services. (2)Departmental staff is included in Charter School Fund Budget Document. (3)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 ■ On-Demand Transportation Services ■ 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 1-20 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 SUMMARY OF ALL FUNDS 2-1 CITY OF AVENTUM SUMMARY OF ALL FUNDS 2021/22 OPERATING &CAPITAL OUTLAY REVENUE PROJECTIONS APPROVED HALF YEAR CITY MANAGER FUND ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. FUND 2018/19 2019/20 2020/21 2020/21 2021/22 001 General Fund $ 59,974,450 $ 56,433,929 $ 54,715,202 $ 32,696,799 $ 54,941,782 110 Police Education Fund 5,895 4,327 13,514 4,943 5,500 120 Transportation&Street Maint.Fund 3,821,884 2,826,159 2,830,419 1,314,409 2,381,954 180 911 Fund 94,655 99,946 119,283 56,303 106,800 230-290 Debt Service Funds 3,045,375 3,228,389 2,455,435 1,227,945 2,457,437 392 Capital Projects Fund 442,263 69,255 870,907 436,206 870,907 393 Aventura Charter High School Const.Fund 1,726,303 853,027 269,945 643,653 410 Stormwater Utility Fund 1,353,706 1,704,478 1,715,229 683,035 1,505,250 620 Police Offduty Services Fund 676,491 549,998 475,000 246,441 550,000 Subtotal 71,141,022 65,769,508 63,464,934 37,309,733 62,819,630 Interfund Eliminations (3,034,942) (3,366,994) (2,300,214) (1,150,108) (2,350,655) Total Revenue $ 68,106,080 $ 62,402,514 $ 61,164,720 $ 36,159,625 $ 60,468,975 EXPENDITURES DEPTJ APPROVED HALFYEAR CITY MANAGER DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. DEPARTMENT 2018/19 2019/20 2020/21 2020/21 2021/22 Operating Expenditures: 0101 City Commission $ 146,406 $ 143,492 $ 150,764 $ 72,514 $ 154,709 0501 Office of the City Manager 584,141 551,117 587,135 237,780 764,675 0601 Legal 417,607 562,742 311,000 248,906 317,000 0801 City Clerk's Office 300,514 310,767 359,674 151,872 380,112 1001 Finance 1,049,136 1,072,786 1,098,400 500,085 1,121,069 1201 Information Technology 1,102,231 1,142,628 1,239,190 486,740 1,154,235 2001 Police 20,740,371 21,241,770 21,804,081 9,912,399 22,160,700 4001 Community Development 3,783,281 2,581,411 2,686,805 1,308,909 3,107,347 5001 Community Services 2,695,795 2,412,402 2,573,009 1,004,518 2,619,012 5401 Public Works/Transportation 5,766,617 5,945,285 5,907,134 2,575,916 6,129,180 7001 Arts&Cultural Center 804,742 800,995 856,996 338,569 886,788 9001 Non-Departmental 1,370,573 2,052,452 1,509,500 1,019,612 1,545,125 Subtotal 38,761,414 38,817,847 39,083,688 17,857,820 40,339,952 Capital Outlay: 8005 Office of the City Manager 1,766 2,000 8008 City Clerk's Office 887 1,578 1,000 2,000 8010 Finance 2,717 1,766 2,000 3,000 8012 Information Technology 146,945 47,362 189,138 11,289 141,000 8020 Police 860,982 660,314 1,048,938 239,034 738,675 8040 Community Development 159,574 5,314 112,784 6,500 8050 Community Services 263,285 236,114 258,352 86,019 55,100 8054 Public Works/Transportation 908,176 1,510,244 1,983,854 1,311,563 1,140,710 8069 Charter School 13,756,177 1,130,581 469,945 234,227 8070 Arts&Cultural Center 114,984 80,817 34,782 1,532 19,000 8090 Non-Departmental 178,292 16,663 29,559 8090 CIP Reserve 15,524,804 15,563,601 Subtotal 16,392,019 3,692,519 19,625,597 1,913,223 17,671,586 Non-Departmental. 9001 Transfer to Funds - 9001 Debt Service 2,987,530 3,506,084 2,455,435 1,227,719 2,457,437 Subtotal 2,987,530 3,506,084 2,455,435 1,227,719 2,457,437 Total Expenditures $ 58,140,963 $ 46,016,450 $ 61,164,720 $ 20,998,762 $ 60,468,975 2-2 CITY OF AVENTURA SUMMARY OF ALL FUNDS 2021/22 OPERATING &CAPITAL OUTLAY DEPT./ APPROVED HALFYEAR CITY MANAGER DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY 2018/19 2019/20 2020/21 2020/21 2021/22 1000/2999 Personal Services $ 23,736,330 $ 24,497,716 $ 24,834,400 $ 11,165,664 $ 25,389,670 3000/3999 Contractual Services 9,155,789 8,294,435 8,507,065 3,894,625 8,943,803 4000/4999 Other Charges/Svcs 4,668,228 4,472,755 4,906,224 2,395,582 5,162,844 5000/5399 Commodities 563,556 550,196 611,000 247,478 623,800 5400/5999 Other Operating Expenses 637,511 1,002,745 224,999 154,471 219,835 �ubtotal 38,761,414 38,817,847 39,083,688 17,857,820 40,339,952 6000/6999 Capital Outlay 16,392,019 3,692,519 19,625,597 1,913,223 17,671,586 7000/7999 Debt Service 2,987,530 3,506,084 2,455,435 1,227,719 2,457,437 8000/8999 Transferto Funds Total Expenditures $ 58,140,963 $ 46,016,450 $ 61,164,720 $ 20,998,762 $ 60,468,975 Comparative Personnel Allocation Summary 4-Year Presentation FTE 2018/19 2019/20 2020/21 2021/22 2021/22 City Commission 7.0 7.0 7.0 7.0 7.0 Office of the City Manager 3.0 3.0 2.0 4.0 3.5 LegaOl City Clerk's Office 2.0 2.0 2.0 2.0 2.0 Finance 7.0 7.0 7.0 7.0 7.0 Information Technology 6.0 6.0 6.0 5.0 5.0 Police 130.0 130.0 130.0 130.0 130.0 Community Development 9.0 9.0 7.0 7.0 6.5 Community Services 24.0 25.0 25.0 23.0 16.5 Public Works/Transportation 7.0 7.0 7.0 8.0 8.0 Arts&Cultural Centerl'l Charter Schooll�1 4.0 4.0 4.0 4.0 4.0 Don Soffer Aventura H.S.(3) Total 199.0 200.0 197.0 197.0 189.5 General Employees Total Full-Time 100.0 100.0 97.0 99.0 99.0 Total Part-Time 16.0 17.0 17.0 15.0 7.5 Subtotal 116.0 117.0 114.0 114.0 106.5 Employees covered under a CBA with Dade County Police Benevolent Association Total Full-Time 83.0 83.0 83.0 83.0 83.0 Total Part-Time Subtotal 83.0 83.0 83.0 83.0 83.0 Total Employees Total Full-Time 183.0 183.0 180.0 182.0 182.0 Total Part-Time 16.0 17.0 17.0 15.0 7.5 Total 199.0 200.0 197.0 197.0 189.5 (1)Departmental staff is provided through contractual services. (2)Departmental staff is included in Charter School Fund Budget Document. (3)Management is provided by CSUSA and departmental staff is included in Don Soffer Aventura High School Fund Budget Document. 2-3 CITY OF AVENTURA FUND BALANCE ANALYSIS APPROVED HALF YEAR CITY MANAGER ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL DEPARTMENT 2018/19 2019/20 2020/21 2020/21 2021/22 GENERAL FUND(001) Beginning Balance/Carryover $ 15,407,572 $ 15,809,221 $ 14,621,763 $ 7,310,882 $ 14,268,676 Revenues/Sources 44,566,878 40,624,708 40,093,439 25,385,917 40,673,106 Expenditures/Uses (39,990,801) (40,169,902) (40,000,898) (18,309,723) (40,169,478) Ending Fund Balance $ 19,983,649 $ 16,264,027 $ 14,714,304 $ 14,387,076 $ 14,772,304 SPECIAL REVENUE FUNDS: POLICE EDUCATION FUND(110) Beginning Balance/Carryover $ 4,007 $ 4,007 $ 8,014 $ 4,007 $ Revenues/Sources 936 936 5,500 936 5,500 Expenditures/Uses (13,514) (5,500) Ending Fund Balance $ 4,943 $ 4,943 $ - $ 4,943 $ - STREET MAINTENANCE FUND(120) Beginning Balance/Carryover $ 461,710 $ 461,710 $ 923,419 $ 461,710 $ 347,954 Revenues/Sources 852,699 852,699 1,907,000 852,699 2,034,000 Expenditures/Uses (1,088,352) (1,088,352) (2,830,419) (1,088,352) (2,381,954) Ending Fund Balance $ 226,057 $ 226,057 $ $ 226,057 $ 911 FUND(180) Beginning Balance/Carryover $ 16,967 $ 16,967 $ 33,933 $ 16,967 $ 20,000 Revenues/Sources 39,336 39,336 85,350 39,336 86,800 Expenditures/Uses (47,942) (47,942) (119,283) (47,942) (106,800) Ending Fund Balance $ 8,361 $ 8,361 $ $ 8,361 $ DEBT SERVICE FUNDS(230-291) Beginning Balance/Carryover $ $ $ $ $ Revenues/Sources 1,227,945 1,227,945 2,455,435 1,227,945 2,457,437 Expenditures/Uses (1,227,719) (1,227,719) (2,455,435) (1,227,719) (2,457,437) Ir Ending Fund Balance $ 226 $ 226 $ $ 226 $ CAPITAL PROJECTS FUND(392) Beginning Balance/Carryover $ 435,454 $ 435,454 $ 870,907 $ 435,454 $ 870,907 Revenues/Sources 752 752 752 Expenditures/Uses (31,340) (31,340) (870,907) (31,340) (870,907) Ending Fund Balance $ 404,866 $ 404,866 $ $ 404,866 $ AVENTURA CHARTER HIGH SCHOOL CONSTRUCTION FUND(393) Beginning Balance/Carryover $ - $ $ 269,945 $ 134,973 $ Revenues/Sources 1,726,303 853,027 508,680 Expenditures/Uses (13,756,177) (1,130,581) (269,945) (234,227) OrEnding Fund Balance $ (12,029,874) $ (277,554) $ $ 409,426 $ - STORMWATER UTILITY FUND(410) Beginning Balance/Carryover $ 206,615 $ 206,615 $ 413,229 $ 206,615 $ 38,250 Revenues/Sources 476,420 476,420 1,302,000 476,420 1,467,000 Expenditures/Uses (992,918) (992,918) (1,715,229) (992,918) (1,505,250) Ending Fund Balance $ (309,883) $ (309,883) $ $ (309,883) $ POLICE OFFDUTY SERVICES FUND(620) Beginning Balance/Carryover $ $ $ $ $ Revenues/Sources 246,441 246,441 475,000 246,441 550,000 Expenditures/Uses (216,649) (216,649) (475,000) (216,649) (550,000) Ending Fund Balance $ 29,792 $ 29,792 $ - $ 29,792 $ 2-4 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 ;.I i GENERAL FUND 2-5 CITY OF AVENTURA GENERAL FUND - 001 SUMMARY OF BUDGET FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL CATEGORY 2018119 2019120 2020121 2020121 2021122 Current Revenues $ 44,566,878 $ 40,624,708 $ 40,093,439 $ 25,385,917 $ 40,673,106 Carryover 15,407,572 15,809,221 14,621,763 7,310,882 14,268,676 Total Revenues $ 59,974,450 $ 56,433,929 $ 54,715,202 $ 32,696,799 $ 54,941,782 EXPENDITURES DEPTJ APPROVED HALFYEAR CITY MANAGER DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. DEPARTMENT 2018119 2019120 2020121 2020/21 2021122 Operating Expenditures: 0101 City Commission $ 146,406 $ 143,492 $ 150,764 $ 72,514 $ 154,709 0501 Office of the City Manager 584,141 551,117 587,135 237,780 764,675 0601 Legal 417,607 562,742 311,000 248,906 317,000 0801 City Clerk's Office 300,514 310,767 359,674 151,872 380,112 1001 Finance 1,049,136 1,072,786 1,098,400 500,085 1,121,069 1201 Information Technology 1,102,231 1,142,628 1,239,190 486,740 1,154,235 2001 Police 20,132,807 20,622,838 21,218,857 9,647,808 21,507,990 4001 Community Development 3,783,281 2,581,411 2,686,805 1,308,909 3,107,347 5001 Community Services 2,695,795 2,412,402 2,573,009 1,004,518 2,619,012 5401 Public Works/Transportation 3,113,731 3,274,109 3,268,540 1,766,488 3,350,686 7001 Arts&Cultural Center 804,742 800,995 856,996 338,569 886,788 9001 Non-Departmental 1,370,573 2,052,452 1,509,500 1,019,612 1,545,125 Subtotal 35,500,964 35,527,739 35,859,870 16,783,801 36,908,748 Capital Outlay 8005 Office of the City Manager 1,766 2,000 8008 City Clerk's Office 887 1,578 1,000 2,000 8010 Finance 2,717 1,766 2,000 3,000 8012 Information Technology 146,945 47,362 189,138 11,289 141,000 8020 Police 771,573 597,034 965,958 207,694 649,475 8040 Community Development 159,574 5,314 112,784 6,500 8050 Community Services 263,285 236,114 258,352 86,019 55,100 8054 Public Works/Transportation 81,638 286,755 76,800 39,721 32,000 8069 Charter School 200,000 8070 Arts&Cultural Center 114,984 80,817 34,782 1,532 19,000 8090 Non-Departmental 178,292 16,663 29,559 8090 CIP Reserve 14,714,304 14,772,304 Subtotal 1,719,895 1,275,169 16,555,118 375,814 15,682,379 Transfer to Funds 2,769,942 3,366,994 2,300,214 1,150,108 2,350,655 Subtotal 2,769,942 3,366,994 2,300,214 1,150,108 2,350,655 Total $ 39,990,801 $ 40,169,902 $ 54,715,202 $ 18,309,723 $ 54,941,782 2-6 CITY OF AVENTURA GENERAL FUND - 001 CATEGORY SUMMARY FISCAL YEAR 2021/22 REVENUE PROJ ECTIONS APPROVED HALFYEAR CITY MANAGER OBJECT ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL CODE CATEGORY 2018/19 2019/20 2020/21 2020/21 2021/22 310000/319999 Locally Levied Taxes $ 26,209,992 $ 26,787,572 $ 26,305,195 $ 19,548,048 $ 26,318,084 320000/329999 Licenses&Permits 6,592,049 4,422,173 6,499,557 2,481,601 6,764,500 330000/339999 Intergovernmental Revenues 4,847,227 4,486,760 3,088,870 1,797,130 3,282,676 340000/349999 Charges for Services 2,823,334 2,253,461 2,252,317 945,420 2,330,346 350000/359999 Fines&Forfeitures 2,675,837 1,657,093 1,752,500 544,433 1,782,500 360000/369999 Miscellaneous Revenues 1,418,439 1,017,649 195,000 69,285 195,000 380000/389999 Transfer from Funds 399900/399999 Fund Balance 15,407,572 15,809,221 14,621,763 7,310,882 14,268,676 Wtal Available General Fund $ 59,974,450 $ 56,433,929 $ 54,715,202 $ 32,696,799 $ 54,941,782 EXPENDITURES APPROVED HALFYEAR CITY MANAGER OBJECT ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL CODE CATEGORY 2018/19 2019/20 2020/21 2020/21 2021/22 1000/2999 Personal Services 23,226,111 23,973,826 24,359,400 10,949,015 24,839,670 3000/3999 Contractual Services 6,917,137 6,037,201 5,873,721 3,085,197 6,170,559 4000/4999 Other Charges&Services 4,585,661 4,385,672 4,817,014 2,353,635 5,073,634 5000/5399 Commodities 562,896 549,196 608,500 245,471 620,800 5400/5499 Other Operating Expenses 209,159 581,844 201,235 150,483 204,085 Total operating expenses 35,500,964 35,527,739 35,859,870 16,783,801 36,908,748 6000/6999 Capital Outlay 1,719,895 1,275,169 16,555,118 375,814 15,682,379 8000/8999 Transfer to Funds 2,769,942 3,366,994 2,300,214 1,150,108 2,350,655 Total expenditures ' $ 39,990,801 $ 40,169,902 $ 54,715,202 $ 18,309,723 $ 54,941,782 2-7 CITY OF AVENTURA GENERAL FUND - 001 FUND BALANCE ANALYSIS FISCAL YEAR 2021/22 REVENUE PROJECTIONS APPROVED HALFYEAR CITY MANAGER ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL CATEGORY 2018/19 2019/20 2020/21 2020/21 2021122 Beginning Fund Balance $ 15,407,572 $ 15,809,221 $ 14,621,763 $ 7,310,882 $ 14,268,676 Revenues/Sources: Locally Levied Taxes Property Taxes $ 17,051,593 $ 17,557,171 $ 17,375,195 $ 15,444,308 $ 17,213,084 Section 185 Premium Tax 474,040 561,953 425,000 425,000 Utility Taxes 6,141,085 6,109,599 6,005,000 2,708,046 6,205,000 Unified Comm.Tax 1,748,708 1,676,960 1,700,000 678,387 1,650,000 City Business Tax 794,566 881,889 800,000 717,307 825,000 =Subtotal 26,209,992 26,787,572 26,305,195 19,548,048 26,318,084 Licenses&Permits 6,592,049 4,422,173 6,499,557 2,481,601 6,764,500 Intergovernmental Rev. 4,847,227 4,486,760 3,088,870 1,797,130 3,282,676 Charges for Services 2,823,334 2,253,461 2,252,317 945,420 2,330,346 Fines&Forfeitures 2,675,837 1,657,093 1,752,500 544,433 1,782,500 Miscellaneous 1,418,439 1,017,649 195,000 69,285 195,000 Interfund Transfers In Subtotal 18,356,886 13,837,136 13,788,244 5,837,869 14,355,022 Total Revenues/Sources $ 44,566,878 $ 40,624,708 $ 40,093,439 $ 25,385,917 $ 40,673,106 APPROVED HALFYEAR CITY MANAGER OBJECT ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL CODE CATEGORY 2018/19 2019/20 2020/21 2020/21 2021/22 Expenditures/Uses: Operating Expenditures 0101 City Commission $ 146,406 $ 143,492 $ 150,764 $ 72,514 $ 154,709 0501 Office of the City Manager 584,141 551,117 587,135 237,780 764,675 0601 Legal 417,607 562,742 311,000 248,906 317,000 0801 City Clerk's Office 300,514 310,767 359,674 151,872 380,112 1001 Finance 1,049,136 1,072,786 1,098,400 500,085 1,121,069 1201 Information Technology 1,102,231 1,142,628 1,239,190 486,740 1,154,235 2001 Police 20,132,807 20,622,838 21,218,857 9,647,808 21,507,990 4001 Community Development 3,783,281 2,581,411 2,686,805 1,308,909 3,107,347 5001 Community Services 2,695,795 2,412,402 2,573,009 1,004,518 2,619,012 5401 Public Works/Transportation 3,113,731 3,274,109 3,268,540 1,766,488 3,350,686 7001 Arts&Cultural Center 804,742 800,995 856,996 338,569 886,788 9001 Non-Departmental 1,370,573 2,052,452 1,509,500 1,019,612 1,545,125 Total Operating Expenditures 35,500,964 35,527,739 35,859,870 16,783,801 36,908,748 Capital Outlay Expenditures 1,719,895 1,275,169 1,840,814 375,814 910,075 Interfund Transfers Out 2,769,942 3,366,994 2,300,214 1,150,108 2,350,655 Total Expenditures/Uses 39,990,801 40,169,902 40,000,898 18,309,723 40,169,478 Ending Fund Balance Designated for F Capital Improvements 19,983,649 16,264,027 14,714,304 14,387,076 14,772,304 2-8 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 REVENUE PROJECTIONS 2-9 CITY OF AVENTURA GENERAL FUND - 001 REVENUE PROJECTIONS FISCAL YEAR 2021/22 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018119 2019120 2020121 2020121 2021122 Locally Levied Taxes 3111000 Ad Valorem Taxes-Current $ 16,413,368 $ 16,771,344 $ 17,300,195 $ 15,421,451 $ 17,138,084 3112000 Ad Valorem Taxes-Delinquent 638,225 785,827 75,000 22,857 75,000 3125200 Section 185 Premium Tax 474,040 561,953 425,000 425,000 3141000 Utility Tax-Electric 4,903,339 5,017,524 4,800,000 2,090,088 5,000,000 3143000 Utility Tax-Water 1,213,984 1,062,426 1,175,000 604,674 1,175,000 3144000 Utility Tax-Gas 23,762 29,649 30,000 13,284 30,000 3149000 Unified Communications Tax 1,748,708 1,676,960 1,700,000 678,387 1,650,000 3161000 City Business Tax 794,566 881,889 800,000 717,307 825,000 Subtotal 26,209,992 26,787,572 26,305,195 19,548,048 26,318,084 Licenses&Permits 3221000 Building Permits 3,663,196 2,012,859 2,383,800 1,038,033 2,425,000 3221500 Radon/Code CompAdmin.Fee 12,301 5,340 7,500 2,157 7,500 3222000 Certificate of Occupancy 489,925 185,895 155,000 63,772 155,000 3231000 Franchise Fee-Electric 1,710,622 1,496,608 3,201,257 1,075,587 3,425,000 3234000 Franchise Fee-Gas 10,083 78,204 90,000 28,500 90,000 3237100 Franchise Fee-Sanitation 628,751 589,307 587,000 245,337 587,000 3238000 Franchise Fee-Towing 50,000 37,500 50,000 25,000 50,000 3291000 Engineering Permits 27,171 16,460 25,000 3,215 25,000 ubto 6,592,049 4,422,173 6,499,557 2,481,601 6,764,500 Intergovernmental Revenues 3311901 CESF Police Grant 4,519 3312000 COVID-19 993,615 3312100 Bulletproof Vests 5,535 3312910 FEMA 702,020 44,218 250,613 3343601 FDEP Agreement 200,000 3344901 Maintenance Agreement Payment 12,676 12,676 12,670 3,169 12,676 3351200 State Revenue Sharing 850,742 775,324 691,200 359,501 730,000 3351500 Alcoholic Beverage License 25,954 29,056 20,000 4,558 20,000 3351800 Half Cent Sales Tax 2,994,211 2,577,666 2,320,000 1,158,172 2,475,000 3354930 Fuel Tax Refund 4,270 8,699 5,000 3,096 5,000 3382000 County Business Tax 51,819 45,506 40,000 13,502 40,000 IF Subtotm 4,847,227 4,486,760 3,088,870 1,797,130 3,282,676 Charges For Services 3413000 Certificate of Use Fees 4,515 5,000 5,000 3419500 Lien Search Fees 80,300 80,750 70,000 66,801 85,000 3421300 Police Services Agreement 1,271,374 1,295,899 1,321,817 437,858 1,339,846 3425000 Development Review Fees 108,100 101,300 110,500 85,400 140,500 3471000 Rec/Cultural Events 2,986 2,178 3472000 Parks&Recreation Fees 310,857 298,231 125,000 277,855 250,000 3472500 Community Center Fees 260,113 155,482 150,000 75,558 100,000 3473000 Membership&Guest Fees 69,077 8,489 3474000 Founders Day 32,325 31,625 25,000 760 10,000 3475000 Summer Recreation 491,246 145,888 300,000 1,188 300,000 3476001 AACC Fees and Rentals 192,441 133,619 145,000 100,000 Subtotal 2,823,334 2,253,461 2,252,317 945,420 2,330,346 2-10 CITY OF AVENTURA GENERAL FUND - 001 REVENUE PROJECTIONS - CONTINUED FISCAL YEAR 2021/22 APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 Fines&Forfeitures 3511000 County Court Fines 284,354 235,867 250,000 37,320 230,000 3541000 Code Violation Fines 5,774 11,791 2,500 250 2,500 3542000 Intersection Safety Camera Program 2,385,709 1,409,435 1,500,000 506,863 1,550,000 Subtotal 2,675,837 1,657,093 1,752,500 544,433 1,782,500 Misc.Revenues 3611000 Interest Earnings 1,158,802 960,857 125,000 35,688 125,000 3644200 Sale of Assets 22,459 13,308 20,000 8,502 20,000 3644910 Lost/Abandoned Property 1,279 819 902 3644920 Evidence 189 9,865 8,949 3699000 Misc.Revenues 235,710 32,800 50,000 15,244 50,000 Subtotal 1,418,439 1,017,649 195,000 69,285 195,000 Non-Revenue 3999000 Carryover 15,407,572 15,809,221 14,621,763 7,310,882 14,268,676 Subtotal 15,407,572 15,809,221 14,621,763 7,310,882 14,268,676 Total Available General Fund $ 59,974,450 $ 56,433,929 $ 54,715,202 $ 32,696,799 $ 54,941,782 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 County Property Appraiser is $10,451,356,658. This amount is $98,860,216 or .94% less than last year. The ad valorem millage levy for fiscal year 2021/22 is recommended to be 1.7261, which is the same rate adopted last year. This will generate $17,138,084 compared to last year's amount of $17,300,195. This represents the 26t" 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(1) Ad Valorem Taxes - Current $20,000,000 $15,000,000 $10,000,000 $5,000,000 MAt the City's current millage rate of 1.7261, $100,000,000 of assessed value generates approximately $164,000 in ad valorem taxes (net of the discount). Ad Valorem Taxes - Delinquent $800,000 $600,000 $400,000 $200,000 ti°yh\l° °\'Y� �\�� �\�� °\o 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. 2-12 3141000 Utility Tax-Electric — Section 166.231(1)(A), Florida Statutes, authorizes a city to collect Public Service or Utility Taxes. Miami-Dade County previously established by Ordinance utility taxes for unincorporated areas in the amount of 10% on electricity. The City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The projection is based on actual collections for the past two (2) fiscal years. Utility Tax - Electric $6,000,000 $4,000,000 - $2,000,000 3143000 Utility Tax-Water — Section 166.231(1) (A), Florida Statutes, authorizes a City to collect Public Service or Utility Taxes. Miami-Dade County previously established by Ordinance utility taxes for unincorporated areas in the amount of 10% on water. The City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The projection is based on actual collections for the past two (2) fiscal years. Utility Tax - Water $1,350,000 $1,150,000 $950,000 $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 CommunicationsTax $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 _ $850000 $800:000 $750,000 _ $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 2021/22 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 2021/22. 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 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $- ti°y�\y10 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). 70"EF" Franchise Fee-Gas $50,000 $40,000 $30,000 $ 0,000 j $10,000 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 $650,000 $600,000 $550,000 $500,000 $450,000 $400,000 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. INTERGOVERNMENTAL REVENUES 3344901 Maintenance Agreement Payment — Funds provided by FDOT to maintain Medians and Rights-of-Way along Biscayne Boulevard. 3351200 State Revenue Sharing — Revenues received in this category represent base cigarette tax and 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 2021/22 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 $900,000 $700,000 $500,000 $300,000 $100,000 \y� �\y� �\y^ �\y� q\y° ° y 3351500 Alcoholic Beverage License — Various alcoholic beverage license taxes are levied on manufacturers, distributors, vendors and sales agents of alcoholic beverages in the State. The tax is collected by the State and distributed back to the City. The City's share is approximately 38% of the proceeds of the tax collected within the City. 3351800 Half Cent Sales Tax— This revenue source represents '/2 of the revenue generated by the additional 1% sales tax which is distributed to counties and cities based on a per capita formula. The amount budgeted is based on conservative projections related to COVID-19. Half Cent Sales Tax $3,000,000 $2,000,000 $1,000,000 $- 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 W AILT �1�3 � b\� �10, 1\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 lingering impacts of 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 comparison to prior years 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 lingering impacts of 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 comparison to prior years 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 revenue from rental fees, sponsors and the summer performing arts camp. Due to the lingering impacts of 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 CDC. 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 Intersection 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. NON — REVENUE 3999000 Carryover — This amount is derived by a comparison of all of the anticipated revenues for the current period to all of the anticipated expenditures for the current period. The amount budgeted represents the total needed to fund anticipated future capital projects and to balance the revenues with projected expenditures. THE REST OF THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-18 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 CITY COMMISSION 2-19 CITY OF AVENTURA CITY COMMISSION FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020121 2021/22 1000/2999 Personal Services $ 64,215 $ 62,506 $ 62,650 $ 26,707 $ 62,650 3000/3999 Contractual Services 4000/4999 Other Charges&Services 61,494 62,774 64,764 32,224 66,059 5000/5399 Commodities 4,187 1,470 3,600 1,917 3,600 5400/5499 Other Operating Expenses 16,510 16,742 19,750 11,666 22,400 Total Operating Expenses $ 146,406 $ 143,492 $ 150,764 $ 72,514 $ 154,709 * PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2018/19 2019/20 2020/21 2021/22 0301 Mayor 1.0 1.0 1.0 1.0 0401 Commissioner 1.0 1.0 1.0 1.0 0402 Commissioner 1.0 1.0 1.0 1.0 0403 Commissioner 1.0 1.0 1.0 1.0 0404 Commissioner 1.0 1.0 1.0 1.0 0405 Commissioner 1.0 1.0 1.0 1.0 0406 Commissioner 1.0 1.0 1.0 1.0 Total 7.0 7.0 7.0 7.0 2-20 CITY OF AVENTURA CITY COMMISSION 2021122 BUDGETARY ACCOUNT SUMMARY 001-0101-511 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021122 PERSONAL SERVICES 1210 Commission Salaries $ 55,000 $ 54,707 $ 55,000 $ 22,917 $ 55,000 2101 FICA 8,923 7,540 7,452 3,680 7,452 2401 Workers'Compensation 292 259 198 110 198 64,215 62,506 62,650 26,707 62,650 OTHER CHARGES&SERVICES 4030 Legislative Expenses 61,494 62,774 64,764 32,224 66,059 Subt 61,494 62,774 64,764 32,224 66,059 COMMODITIES 5101 Office Supplies 400 400 395 400 5290 Other Operating supplies 3,787 1,470 3,200 1,522 3,200 Subtotal 4,187 1,470 3,600 1,917 3,600 OTHER OPERATING EXPENSES 5410 Subscriptions &Memberships 10,343 12,656 10,000 9,103 12,650 5420 Conferences&Seminars 5,167 4,086 8,750 2,563 8,750 5981 High School Scholarship 1,000 1,000 1,000 16,510 16,742 19,750 11,666 22,400 Total City Commission $ 146,406 $ 143,492 $ 150,764 $ 72,514 $ 154,709 2-21 CITY COMMISSION BUDGET JUSTIFICATIONS 4030 Legislative Expenses — This account represents the $9,437 (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: Aventura Marketing Council Florida League of Cities Florida League of Mayors Miami-Dade League of Cities National League of Cities Miscellaneous Subscriptions & Memberships 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 Legislative Session National League of Cities Miscellaneous Conferences & Seminars 5981 High School Scholarship — The City Commission establishes an annual scholarship for Aventura senior Krop High School students to offset college expenses. In FY 2022/23, additional funding will be added to this expenditure item in order to provide scholarship opportunities to senior(s) who will be attending DSAHS. 2-22 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 .I OFFICE OF THE CITY MANAGER 2-23 CITY OF AVENTURA OFFICE OF THE CITY MANAGER FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 1000/2999 Personal Services $ 480,096 $ 432,962 $ 460,295 $ 201,592 $ 605,005 3000/3999 Contractual Services 67,635 55,350 52,500 26,250 52,500 4000/4999 Other Charges&Services 25,444 52,889 63,340 4,224 93,170 5000/5399 Commodities 2,792 4,453 3,000 4,045 3,000 5400/5499 Other Operating Expenses 8,174 5,463 8,000 1,669 11,000 Total operating expenses $ 584,141 $ 551,117 $ 587,135 $ 237,780 $ 764,675 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2018/19 2019/20 2020/21 2021/22 0101 City Manager 1.0 1.0 1.0 1.0 00151 Assistant City Manager— Finance and Administration N/A 15201 Communications Manager - - - 1.0 0201 Secretary to City Manager 1.0 1.0 1.0 1.0 0801 Receptionist/inform.Clerk 1.0 1.0 - - 15301 Social Media Specialist(P/T) - - - 1.0 Total Full-Time 3.0 3.0 2.0 3.0 Total Part-Time - - - 1.0 Total 3.0 3.0 2.0 4.0 *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* Communications Manager Social Medial Specialist P/T 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 2021/22 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. 13. Maintain City provided web content and services while addressing departmental and customer needs on cityofaventura.com, aventuracharter.org and aventuracenter.org. 14. Maintain the City's intranet in order to provide routine and timely information to City staff. 15. Coordinate an efficient communications strategy to deliver consistent messaging across the City's websites, email, print and social media to the City's customers. 16. Create, produce and coordinate the distribution of the City's periodical publications including newsletters and the annual report. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2018/19 2019/20 2020/21 2021122 Citizen Requests &Inquires 32 32 190 220 Commission Requests 31 31 43 40 Community Meetings Attended 20 20 46 50 Agenda Backup Items Prepared 66 66 61 60 No.of Newsletters &Reports Issued 6 6 6 6 Annual Budget&CIP Prepared 2 2 2 2 School Budget 1 2 2 2 Capital Projects 12 12 8 5 School Advisory Committee Meetings 8 8 12 6 %of time www.cityofaventura.com is available 1 99% 99% 99% 99% of time www.aventuracharter.org is available 1 99% 99% 99% 99% Number of City periodical publications coordinated 1 4 1 4 1 4 1 4 2-26 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 2021/22 BUDGETARY ACCOUNT SUMMARY 001-0501-512 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 PERSONAL SERVICES 1201 Employee Salaries $ 348,294 $ 337,710 $ 331,871 $ 148,707 $ 440,551 2101 RCA 24,806 53,367 25,388 8,132 33,702 2201 Pension 52,287 41,165 55,927 25,041 69,434 2301 Health,Life&Disability 53,822 720 45,914 19,379 58,640 2401 Workers'Compensation 887 - 1,195 333 2,678 `Subtotal 480,096 432,962 460,295 201,592 605,005 CONTRACTUAL SERVICES 3150 CMCS Consulting 15,000 2,850 - - - 3170 Lobbyist Services 52,635 52,500 52,500 26,250 52,500 Subtotal 67,635 55,350 52,500 26,250 52,500 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 3,198 6,594 7,500 - 8,610 4041 Car Allowance 5,280 6,000 6,000 3,000 6,000 4101 Communication Services 739 840 840 420 1,920 4701 Printing&Binding 4,710 2,767 4,000 804 4,000 4710 Printing/Newsletter 11,517 36,688 45,000 - 45,000 4815 Web Page Maintenance - - - - 27,640 Subtotal 25,444 52,889 63,340 4,224 93,170 COMMODITIES 5101 Office Supplies 2,792 4,453 3,000 4,045 3,000 Subtotal 2,792 4,453 3,000 4,045 3,000 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 6,861 4,800 5,000 999 7,500 5420 Conferences&Seminars 95 70 2,000 - 2,500 5901 Contingency 1,218 593 1,000 670 1,000 Subtotal 8,174 5,463 8,000 1,669 11,000 Total City Manager $ 584,141 $ 551,117 $ 587,135 $ 237,780 $ 764,675 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. 4815 Web Page Maintenance — Costs associated with maintaining and updating the City's Web Page and associated online services. 5410 Subscriptions & Memberships — This line item is used to fund memberships with professional organizations and subscriptions. City-County Communications & Marketing Association Communication resource subscriptions Digital subscription to photo library Florida City & County Manager's Association Florida Municipal Communicators Association International City Management Association Miami-Dade County League of Cities 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 Florida League of Cities Florida Municipal Communicators Association Conference International City Management Association Miscellaneous management seminars 2-28 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 LEGAL DEPARTMENT 2-29 CITY OF AVENTURA LEGAL FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019120 2020/21 2020121 2021122 1000/2999 Personal Services $ - $ - $ - $ - $ 3000/3999 Contractual Services 417,607 562,742 306,000 248,906 312,000 4000/4999 Other Charges &Services 5000/5399 Commodities 5400/5499 Other Operating Expenses 5,000 5,000 Fr Total Operating Expenses $ 417,607 $ 562,742 $ 311,000 $ 248,906 $ 317,000 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 Citys satisfaction. Number of meetings attended. 2-30 CITY OF AVENTURA LEGAL 2021/22 BUDGETARY ACCOUNT SUMMARY 001-0601-614 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018119 2019120 2020121 2020121 2021122 CONTRACTUAL SERVICES 3120 Prof.Services-Legal $ 417,607 $ 562,742 $ 306,000 $ 248,906 $ 312,000 Subtotal 417,607 562,742 306,000 248,906 312,000 OTHER OPERATING EXPENSES 5901 Contingency - - 5,000 - 5,000 Subtotal - - 5,000 - 5,000 Total Legal $ 417,607 $ 562,742 $ 311,000 $ 248,906 $ 317,000 BUDGET JUSTIFICATIONS 3120 Prof. Services - Legal — Represents the estimated cost of maintaining the contracted City Attorney arrangement with the firm of Weiss Serota Helfman Cole & Bierman, P.L., to perform legal services required by the City Commission and City Manager. In FY 2021/22, the firm has requested a 2% increase in their hourly rate from $207 to $211. 2-31 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 Q� i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-32 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 CITY CLERK'S OFFICE 2-33 CITY OF AVENTURA CITY CLERK'S OFFICE FISCAL YEAR 2021/22 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. Provide clerical support to the City Commission. Assist City Manager's Office with special projects. OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 1000/2999 Personal Services $ 267,361 $ 280,671 $ 283,134 $ 138,082 $ 303,672 3000/3999 Contractual Services 4000/4999 Other Charges&Services 27,173 26,762 68,340 12,660 68,340 6000/6399 Commodities 3,791 1,880 4,760 990 4,760 6400/6499 Other Operating Expenses 2,199 2,464 3,460 160 3,460 Total Operating Expenses $ 300,514 $ 310,767 $ 369,674 $ 161,872 $ 380,112 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2018/19 2019/20 2020/21 2021/22 0601 City Clerk 1.0 1.0 1.0 1.0 3006 Executive Assistant to City Clerk 1.0 1.0 1.0 1.0 Tota 1 2.0 2.0 2.0 2.0 2-34 CITY CLERK'S OFFICE ORGANIZATION CHART City Clerk Executive Assistant to City Clerk 2-35 CITY OF AVENTURA CITY CLERK'S OFFICE FISCAL YEAR 2021/22 OBJECTIVES 1. To prepare and/or maintain accurate minutes of the proceedings of the City Commission, Local Planning Agency, and applicable Advisory Boards and other Committees of the City, as well as provide recaps of Commission and other applicable 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 certain 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 the City of Aventura municipal general and special 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 laws. 9. To prepare and provide for the distribution of Commission meeting and other applicable meeting agenda packages, including placement of same on the City's website. 10. To respond to requests for information and public records in a timely manner. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2018/19 2019/20 2020/21 2021/22 No.of Sets of Minutes Prepared 50 51 42 46 No.of Public Notices Prepared 47 94 30 40 No.of Legal Advertisements Published 18 22 25 21 No.of Ordinances Drafted 14 10 10 10 No.of Resolutions Drafted 65 84 65 65 No.of Lien Requests Responded To 1,584 1,626 1,320 n/a No.of Welcome Letters Prepared 154 120 100 120 No.of Agenda Packages Prepared/Distributed 41 53 32 36 No.of Agenda Recaps Prepared/Distributed 20 23 18 20 No.of Proclamations Issued 19 19 19 19 2-36 CITY OF AVENTURA CITY CLERK'S OFFICE 2021122 BUDGETARY ACCOUNT SUMMARY 001-0801-519 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019120 2020121 2020121 2021122 PERSONAL SERVICES 1201 Employee Salaries $ 194,381 $ 205,982 $ 204,985 $ 102,475 $ 215,193 1401 Overtime 1,385 1,265 1,500 760 1,500 2101 FICA 14,616 15,389 15,681 7,333 16,462 2201 Pension 27,125 28,463 30,127 13,247 31,646 2301 Health,Life&Disability 29,339 29,097 30,103 14,034 37,996 2401 Workers'Compensation 505 475 738 233 775 IF Subtotal 267,351 280,671 283,134 138,082 303,572 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 1,000 1,000 4041 Car Allowance 6,000 6,000 6,000 3,000 6,000 4101 Telephone 840 840 840 420 840 4701 Printing&Binding 643 35 1,000 104 1,000 4730 Records Retention 1,763 696 4,000 505 4,000 4740 Ordinance Codification 4,058 6,933 5,500 1,208 5,500 4911 Legal Advertising 12,469 13,636 25,000 3,232 25,000 4915 Election Expenses 1,400 (2,388) 25,000 4,181 25,000 Subtotal 27,173 25,752 68,340 12,650 68,340 COMMODITIES 5101 Office Supplies 3,142 1,690 3,000 990 3,000 5290 Other Operating Supplies 649 190 1,750 1,750 F Subtota 3,791 1,880 4,750 990 4,750 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 2,099 2,092 1,450 150 1,450 5420 Conferences&Seminars 100 372 2,000 2,000 Subtota 2,199 2,464 3,450 150 3,450 Total CityClerkM $ 300,514 $ 310,767 $ 359,674 $ 151,872 $ 380,112 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 8, 2022 Municipal General 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 2021/22 •1 �1 FINANCE DEPARTMENT 2-39 CITY OF AVENTURA FINANCE FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORYRECAP 2018/19 2019/20 2020/21 2020/21 2021/22 1000/2999 Personal Services $ 961,998 973,462 $ 988,716 $ 443,971 $ 1,008,484 3000/3999 Contractual Services 47,329 64,139 66,926 42,239 68,926 4000/4999 Other Charges&Services 34,131 23,790 36,060 7,402 36,960 6000/6399 Commodities 6,383 4,999 7,200 2,493 7,200 6400/6499 Other Operating Expenses 9,296 6,406 10,600 3,980 10,600 FTotal Operating Expenses $ 1,049,136 1,072,786 $ 1,098,400 $ 600,086 $ 1,121,069 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2018/19 2019/20 2020/21 2021/22 00161 Assistant City Manager— Finance and Administration 1.0 1.0 1.0 1001 Finance Director 1.0 1601 Controller 1.0 1.0 1.0 1.0 13701 Human Resources Manager 1.0 1.0 1.0 1.0 1301 Purchasing Agent 1.0 1.0 1.0 1.0 1201-1202 Accountant 2.0 2.0 2.0 2.0 3601 Customer Service Rep.II 1.0 1.0 1.0 1.0 Total 7.0 7.0 7.0 7.0 2-40 FINANCE DEPARTMENT ORGANIZATION CHART Assistant City Manager— Finance and Administration Risk Management (Function) Purchasing Accounting Human Resources Purchasing Controller Human Resources Agent Manager Accountant(2) Customer Service Representative II Headings above that are bolded and underlined, represent a function and/or service of the department. 2-41 CITY OF AVENTURA FINANCE FISCAL YEAR 2021/22 OBJECTIVES 1. Invest idle funds in accordance with the City's Investment Policy 100% of the time. 2. Issue Annual Comprehensive Financial Report ("Annual Report") by March 31st of each year. 3. Obtain Government Finance Officers Association's Certificate of Achievement for Excellence in Financial Reporting for the Annual Report 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 ACES and the DSAHS Budgets. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2018/19 2019/20 2020/21 2021/22 %of idle funds invested in accordance with policy 100% 100% 100% 100% Number of Annual Reports issued prior to 3/31 1 1 1 1 Number 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 1 1 1 1 •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 18 9 9 13 Number of New Hires —Part-time 16 6 11 10 Assistthe City Manager in the development, preparation and administration ofthe City's Annual Budget,Capital Improvement Program and the ACES and the DSAHS Budgets 4 4 4 4 2-42 CITY OF AVENTURA FINANCE 2021/22 BUDGETARY ACCOUNT SUMMARY 001-1001-513 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 PERSONAL SERVICES 1201 Employee Salaries 666,398 $ 683,674 $ 686,604 $ 310,068 $ 700,234 2101 FICA 46,934 47,461 62,618 20,468 63,668 2201 Pension 93,601 96,147 99,186 44,286 101,170 2301 Health,Life&Disability 146,482 144,640 148,036 68,479 160,991 2401 Workers'Compensation 1,683 1,630 2,471 690 2,621 Subtotal 961,998 973,452 988,716 443,971 1,008,484 CONTRACTUAL SERVICES 3180 Medical Exams-New Employees 2,640 2,160 4,200 492 4,200 3190 Prof.Services 3,889 3,689 4,626 47 4,525 3201 Prof.Services-Auditor 40,800 58,300 48,200 41,700 50,200 Subtotal Inow- 47,329 64,139 66,926 42,239 68,926 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 4,364 1,772 7,000 7,000 4101 Communication Services 1,440 1,440 1,440 720 1,440 4610 R&M-Vehicles 1,134 1,248 700 1,069 700 4660 R&M-Office Equipment 11,326 6,440 6,600 6,400 4701 Printing& Binding 3,076 3,791 3,420 1,246 3,420 4910 Advertising 12,803 9,099 17,000 4,378 17,000 Subtotal 34,131 23,790 36,060 7,402 36,960 COMMODITIES 6101 Office Supplies 4,748 3,939 6,000 1,619 6,000 6120 Computer Operating Supplies 419 467 600 661 600 6220 Gas&Oil 1,062 303 1,400 227 1,400 6290 Other Operating Supplies 154 290 300 86 300 Subtotal 6,383 4,999 7,200 2,493 7,200 OTHER OPERATING EXPENSES 6410 Subscriptions& Memberships 4,781 4,001 4,000 3,076 4,000 6420 Conferences&Seminars 4,514 2,406 6,000 6,000 6460 Training 1,000 679 1,000 6901 Contingency 500 225 600 Wubtotal 9,296 6,406 10,500 3,980 10,600 'Total Finance 1,049,136 $ 1,072,786 $ 1,098,400 $ 600,086 $ 1,121,069 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 2021/22 Q� i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-46 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 INFORMATION TECHNOLOGY DEPARTMENT 2-47 CITY OF AVENTURA INFORMATION TECHNOLOGY FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 1000/2999 Personal Services $ 836,076 $ 864,217 $ 872,645 $ 399,019 $ 785,720 3000/3999 Contractual Services 5,397 1,489 10,000 342 10,000 4000/4999 Other Charges&Services 242,850 259,842 329,510 85,419 334,280 5000/5399 Commodities 11,044 14,323 17,000 865 17,000 5400/5499 Other Operating Expenses 6,864 2,757 10,035 1,095 7,235 Total Operating Expenses $ 1,102,231 $ 1,142,628 $ 1,239,190 $ 486,740 $ 1,154,235 W PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2018/19 2019/20 2020/21 2021/22 9201 Information Technology Director 1.0 1.0 1.0 1.0 14101 IT Operations Manager 1.0 1.0 1.0 1.0 8701 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 13601 IT Support/Project Specialist 1.0 1.0 1.0 1.0 Tota 1 6.0 6.0 6.0 5.0 2-48 INFORMATION TECHNOLOGY DEPARTMENT ORGANIZATION CHART Information Technology Director IT Operations Manager Network IT Support/Project Administrator II Specialist Network Administrator I 2-49 CITY OF AVENTURA INFORMATION TECHNOLOGY FISCAL YEAR 2021/22 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. Assist and support ACES One-to-One (1:1) student device initiative. 4. Provide a central computer system that serves the information management needs of all departments. 5. Provide help desk support and services to all City and ACES staff. 6. Develop a 3 to 5-year replacement cycle for computing equipment. 7. Expand E-Government applications and services. 8. Provide training on computer applications and computer related topics. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2018/19 2019/20 2020/21 2021/22 •of time computer network is operational 99% 99% 99% 99% •of time ACES computer network is operational 99% 99% 99% 99% Number of workstations supported 1,212 1,488 1,730 1,800 Number of physical servers supported 26 23 23 23 Number of virtual servers supported 39 39 40 42 Number of help desk support cases 4,672 5,093 5,000 5,000 Number of training sessions held 4 4 4 4 2-50 CITY OF AVENTURA INFORMATION TECHNOLOGY 2021122 BUDGETARY ACCOUNT SUMMARY 001-1201-513 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019120 2020/21 2020121 2021122 PERSONAL SERVICES 1201 Employee Salaries $ 588,833 $ 613,177 $ 608,945 $ 283,555 $ 545,268 2101 FICA 41,495 43,094 46,584 18,381 41,713 2201 Pension 80,421 83,180 87,025 37,957 78,093 2301 Health,Life&Disability 123,828 123,384 127,905 58,492 118,688 2401 Workers'Compensation 1,499 1,382 2,186 634 1,958 Subtotal 836,076 864,217 872,645 399,019 785,720 CONTRACTUAL SERVICES 3190 Other Prof.Services 5,397 1,489 10,000 342 10,000 Subtotal 5,397 1,489 10,000 342 10,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 4,223 1,714 6,400 - 5,300 4041 Car Allowance 6,000 6,000 6,000 3,000 6,000 4101 Communication Services 7,912 7,845 8,120 3,915 7,040 4650 R&M-Office Equipment 185,530 205,695 258,795 73,816 288,690 4701 Printing&Binding 348 35 250 104 250 4851 Web Page Maintenance 16,682 16,097 24,745 1,231 - 4852 Email Hosting Services 22,155 22,456 25,200 3,353 27,000 Subtotal 242,850 259,842 329,510 85,419 334,280 COMMODITIES 5101 Office Supplies 1,715 1,417 2,000 449 2,000 5120 Computer Operating Supplies 9,329 12,906 15,000 416 15,000 Subtotal 11,044 14,323 17,000 865 17,000 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 1,224 1,359 3,700 584 1,400 5420 Conferences&Seminars 1,855 774 2,335 511 1,835 5450 Training 3,785 624 4,000 - 4,000 Subtotal 6,864 2,757 10,035 1,095 7,235 Total Information Technology $ 1,102,231 $ 1,142,628 $ 1,239,190 $ 486,740 $ 1,154,235 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 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. 4852 Email Hosting Services — Costs associated with providing email, virus protection and spam filtering for City staff. 5120 Computer Operating Supplies — Includes the cost of minor supplies and software to maintain existing systems and to upgrade to most current versions of software and operating systems. Upgrades for other than Police Operating system upgrades Minor hardware upgrades Application licenses 5410 Subscriptions & Memberships — This line item is used to fund memberships with professional organizations and subscriptions. Florida Local Government Information Systems Association Florida Association of Educational Data Systems Technical resource subscriptions 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 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. 2-52 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 POLICE DEPARTMENT 2-53 CITY OF AVENTURA POLICE FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 1000/2999 Personal Services $ 17,918,750 $ 18,590,601 $ 18,865,607 $ 8,516,327 $ 19,099,740 3000/3999 Contractual Services 792,954 797,128 720,000 371,694 730,000 4000/4999 Other Charges&Services 898,431 793,672 1,064,200 519,383 1,094,200 5000/5399 Commodities 473,405 414,304 502,550 205,138 517,550 5400/5499 Other Operating Expenses 49,267 27,133 66,500 35,266 66,500 Total Operating Expenses $ 20,132,807 $ 20,622,838 $ 21,218,857 $ 9,647,808 $ 21,507,990 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2018/19 2019/20 2020/21 2021/22 0901 Chief of Police 1.0 1.0 1.0 1.0 9401-9402 Majors 2.0 3.0 3.0 3.0 2601 Commander 1.0 - - - 3002 Executive Assistant 1.0 1.0 1.0 1.0 2201-2205 Captains 5.0 5.0 5.0 5.0 2301-2313 Sergeants 12.0 12.0 13.0 13.0 2101-2111 Detectives 8.0 8.0 8.0 11.0 2001-2059 Police Officers 63.0 63.0 62.0 59.0 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 12901-12906 Communication Officer III 7.0 6.0 6.0 6.0 6701-6702 Communication Officer II 6.0 3.0 2.0 2.0 2701-2705 Communication Officer - 4.0 5.0 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 130.0 130.0 130.0 130.0 2-54 POLICE DEPARTMENT ORGANIZATION CHART Staff Inspection/ Chief of Police Accreditation Captain Internal Affairs Executive Assistant Administrative Services Operations Specialized Services Major Major Major Captain (2) Captain (2) Captain Sergeant Sergeant-Patrol (6) Sergeant Officer(2) Officer-Patrol (34) (Personnel and Training) Detective (11) Sergeant-Mall (3) 911 Manager Officer-Mall (15) Property Room/ Comm. Supervisor(3) Crime Scene Supervisor Comm. Officer(13) Police Service Aide (4) Crime Scene Technician Records Supervisor Sergeant-Traffic II Records Clerk (3) Officer-Traffic(5) Records Specialist Property Room/ Marine Patrol Crime Scene Technician Fleet Mgr./Quartermaster Emergency Vehicle School Resource Officer Administrative Assistant Technician (2) Fleet Maintenance Worker Officer-Task Force Sergeant Personnel/Training Community Police Specialist(2) Crime Prevention Administrative Assistant Coordinator Headings above that are bolded and underlined, represent a function and/or service of the department. 2-55 CITY OF AVENTURA POLICE FISCAL YEAR 2021/22 OBJECTIVES 1. Workforce Initiative: • Develop and retain a quality workforce. Enhance employee competency and cultivate new leadership. • Plan for anticipated personnel openings by continuing with an established 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 special events and potential uncertainties. 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 DSAHS. (DARE, Driving, Police Explorers, Student-led Police Club and Social Media Safety). • Expand and integrate new school safety technology. Continue testing and training with our current security measures to ensure an effective police response during critical incidents. 3. Internal Departmental Efficiency Initiative: • Organizational restructuring to prioritize efficiency, accommodate evolving priorities and enhance effectiveness of policing for the community that we serve. • Prioritize in-service training that will ensure compliance with state and national mandates. 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 town hall events 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. • Enhance relationships with the community through police department initiated events and guidance from the Community Advisory Panel. 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. • Utilize effective social media content to promote the department's image and enhance outreach. 2-56 6. Traffic Safety Initiatives: • Continue with strategies that have reduced 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 2018/19 2019/20 2020/21 2021/22 Man-hours Assigned to traffic flow issues 12,000 12,000 12,000 14,000 Progress Toward National Re-accreditation 25% 25% 25% 100% Personnel Hired 10 5 5 8 Community Programs 30 15 20 30 Community Presentations 28 15 20 30 Com m u nity I nvolve me nt Acti\des 60 20 30 40 Man hours Assigned to School Resources 2,400 2,400 2,400 2,400 Calls for Service 16,517 15,730 18,900 18,910 Arrests 1,209 969 975 985 Accidents 11923 1,414 1,425 1,435 Traffic Citations 8,976 3,939 4,000 7,010 Parking Citations Issued 1,174 424 500 550 Part 1 Crimes Reported 2,082 1,638 1,650 1,660 Customer Service Surveys 1,000 500 500 1,000 2-57 CITY OF AVENTURA POLICE 2021/22 BUDGETARY ACCOUNT SUMMARY 001-2001-521 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 PERSONAL SERVICES 1201 Employee Salaries $ 10,486,774 $ 10,992,495 $ 11,376,212 $ 4,933,385 $ 11,614,155 1390 Court Time 166,817 78,272 140,000 13,834 140,000 1401 Overtime 1,214,635 1,216,505 875,000 739,641 900,000 1410 Holiday Pay 195,598 198,048 150,000 185,695 150,000 1501 Police Incentive Pay 77,405 78,341 79,560 38,210 80,040 2101 RCA 872,245 915,691 889,563 419,716 907,802 2201 Pension 2,292,447 2,511,821 2,530,355 964,563 2,463,314 2301 Health,Life&Disability 2,169,721 2,152,006 2,290,617 1,005,148 2,299,693 2401 Workers'Compensation 443,108 447,422 534,300 216,135 544,736 Subtota� 17,918,750 18,590,601 18,865,607 8,516,327 19,099,740 CONTRACTUAL SERVICES 3170 Tern pora ry Staff - 2,265 - 19,916 - 3180 Medical Exams 11,960 4,143 10,000 694 10,000 3190 Prof.Services-Traffic Safety Program 773,147 733,383 700,000 348,217 700,000 3192 Prof.Services 7,847 57,337 10,000 2,867 20,000 Subtotal 792,954 797,128 720,000 371,694 730,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 14,773 8,600 25,000 6,582 25,000 4040 Administrative Expenses 22,475 34,787 26,500 5,159 26,500 4042 Recruiting&Hiring Expense 5,565 4,655 10,000 1,801 10,000 4043 CALEA Accreditation 4,660 4,770 9,200 4,770 9,200 4050 Investigative Expense 9,835 15,276 24,000 13,333 24,000 4101 Communication Services 140,650 136,904 183,000 57,323 183,000 4201 Postage 3,475 3,634 4,000 1,245 4,000 4420 Leased Equipment 65,837 50,462 87,000 48,946 105,000 4440 Copy Machine Costs 3,757 2,731 4,000 1,622 4,500 4610 R&M-Vehicles 128,585 131,024 130,000 115,926 140,000 4645 R&M-Equipment 359,811 260,128 420,000 125,893 420,000 4650 R&M-Office Equipment 134,474 135,735 136,500 136,000 138,000 4701 Printing&Binding 4,534 4,966 5,000 783 5,000 Subtotal 898,431 793,672 1,064,200 519,383 1,094,200 COMMODITIES 5101 Office Supplies 10,212 12,629 14,000 8,403 14,000 5120 Computer Operating Supplies 13,175 7,759 15,000 1,561 15,000 5220 Gas&Oil 254,678 205,777 235,000 98,933 245,000 5240 Uniforms 25,741 41,356 40,000 20,424 40,000 5245 Uniform Allowance 72,789 42,334 87,550 41,539 87,550 5266 Photography - 751 1,000 - 1,000 5270 Ammunition 30,241 38,846 40,000 7,136 45,000 5290 Operating Supplies 66,569 64,852 70,000 27,142 70,000 Subtotal 473,405 414,304 502,550 205,138 517,550 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 2,549 3,420 7,000 5,527 7,000 5430 Educational Assistance 5,078 824 4,500 750 4,500 5450 Training 41,640 22,889 55,000 28,989 55,000 Subtotal 49,267 27,133 66,500 35,266 66,500 ' Total Police $ 20,132,807 $ 20,622,838 $ 21,218,857 $ 9,647,808 $ 21,507,990 2-58 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, Miami-Dade County court subpoena program and arrest form program fees, 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. 2-59 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. 2-60 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 COMMUNITY DEVELOPMENT DEPARTMENT 2-61 CITY OF AVENTURA COMMUNITY DEVELOPMENT FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020121 2021/22 1000/2999 Personal Services $ 830,996 $ 697,862 $ 679,266 $ 318,006 $ 784,761 3000/3999 Contractual Services 2,849,178 1,791,260 1,891,000 924,920 2,206,046 4000/4999 Other Charges&Services 90,618 81,142 101,660 69,440 104,660 6000/6399 Commodities 9,391 8,200 11,000 6,182 9,600 6400/6499 Other Operating Expenses 3,199 2,967 4,000 1,361 3,600 Total Operating Expenses $ 3,783,281 $ 2,681,411 $ 2,686,806 $ 1,308,909 $ 3,107,347 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2018/19 2019/20 2020121 2021/22 13101 Community Development Director 1.0 1.0 1.0 1.0 4201 Building Official(PIT) 1.0 1.0 1.0 1.0 9001 Executive Assistant/Planning Technician 1.0 1.0 1.0 1.0 14301 Customer Service Rep III 1.0 1.0 3601-3604 Customer Service Rep II 4.0 4.0 1.0 1.0 8901 Code Compliance Officer II/Zoning Review 1.0 1.0 1.0 1.0 8902 Code Compliance Officer I 8902 Code Compliance Officer(PIT) 1.0 1.0 1.0 1.0 Total Full-Time 7.0 7.0 6.0 6.0 Total Part-Time 2.0 2.0 2.0 2.0 Total 9.0 9.0 7.0 7.0 2-62 COMMUNITY DEVELOPMENT DEPARTMENT ORGANIZATION CHART Community Development Director Executive Assistant/ Planning Technician Buildinq Inspections Code Enforcement Planning & Permitting Business Tax Receipts Building Official Code Compliance Contractual Planner Officer II Contractual Building Review& Inspection Code Compliance Services Officer I Customer Service Rep III Rep 11 Headings above that are bolded and underlined, represent a function and/or service of the department. 2-63 CITY OF AVENTURA COMMUNITY DEVELOPMENT FISCAL YEAR 2021/22 OBJECTIVES 1. Provide customer-focused technical assistance to the community. 2. Provide staff support for land planning and development, zoning, building permit and inspections, business tax receipts, code compliance, intersection safety, records and lien request services. 3. Provide staff support and training for the Department's TRAKiT software for Building, Code, Planning and Zoning and Local Business Tax Receipt functions. 4. Facilitate submission of all planning, zoning and local business tax receipts, project and permit forms digitally via the City's website and implement digital submission of permit applications and project plans. 5. Provide E-TRAKiT for online inspection requests and results. 6. Complete building inspections within 24 hours of the request. 7. Complete non-complex building plan review within 10 days. 8. Implement credit card payment for permit payment. 9. Maintain privatized building inspection and review. 10. Initiate a running, voluntary customer survey to measure satisfaction with technical assistance and customer service with land development, variance applications, permitting and business regulation. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2018/19 2019/20 2020/21 2021/22 %of Customer Comments Identifying Improvements Needed NA NA 50% 25% Average Hours of TRAKiT Training per Employee NA NA 2 4 No.of Local Business Tax Receipts Issued 819 447 460 800 No.of Code Warnings and Notice of Violations Issued 76 106 200 260 No.of Special Master Hearings 628 323 650 800 %of Applications Submitted Digitally NA NA 10% 50% No.of Building Permits Issued 5,063 3,214 6,500 8,500 No.of Building Inspections Performed 15,803 10,233 20,000 24,000 No.of Land Development Applications Processed (AII Types) 10 14 20 25 %of Inspections Performed within 24 Hrs.of Request 99% 100% 100% 100% %of Plan Reviews Conducted within 10 Days 98% 95% 95% 95% No.of Lien Requests Responded to 1,584 1,626 11320 11320 of Permits Paid by Credit Card NA NA 1% 50% of Inspections Requested via Online Portal NA NA 25% 50% 2-64 CITY OF AVENTURA COMMUNITY DEVELOPMENT 2021122 BUDGETARY ACCOUNT SUMMARY 001-4001-624 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020121 2021122 PERSONAL SERVICES 1201 Employee Salaries $ 693,932 $ 613,930 $ 479,294 $ 233,776 $ 668,180 1401 Overtime 3,123 972 6,000 1,082 3,000 2101 FICA 42,786 38,116 36,666 16,677 42,701 2201 Pension 69,973 67,440 69,886 26,603 70,901 2301 Health,Life&Disability 116,682 82,869 87,196 37,671 94,486 2401 Workers'Compensation 5,599 4,535 11,213 2,198 15,483 ISubtota 830,996 697,862 679,266 318,006 784,761 CONTRACTUAL SERVICES 3101 Building Inspection Services 2,769,129 1,689,163 1,731,000 891,069 1,936,046 3190 Prof.Services 80,049 102,107 160,000 33,861 269,000 Subtotal 2,849,178 1,791,260 1,891,000 924,920 2,206,046 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 1,392 973 1,000 4,000 4041 Car Allowance 6,000 6,000 6,000 3,000 6,000 4101 Communication Services 1,062 1,027 1,600 616 1,600 4420 Lease Equipment 2,700 2,169 2,800 924 2,800 4610 R&M-Vehicles 988 102 1,000 38 1,000 4646 R&M-Equipment 33,400 36,267 47,260 37,776 47,260 4701 Printing 4,190 9,023 2,000 1,363 2,000 4730 Records Retention 40,786 26,601 40,000 16,834 40,000 Ir Subtotal 90,618 81,142 101,660 69,440 104,660 COMMODITIES 6101 Office Supplies 7,489 6,149 7,600 3,736 6,000 6120 Computer Operating Supplies 628 1,800 2,000 1,396 2,000 6220 Gas&Oil 761 261 1,600 51 1,000 6240 Uniforms 623 600 Subtotal 9,391 8,200 11,000 6,182 9,600 OTHER OPERATING EXPENSES 6410 Subscriptions&Memberships 1,267 537 2,000 866 1,600 6420 Conferences&Seminars 1,633 1,993 1,000 606 1,600 6460 Training 299 427 1,000 500 Subtotal 3,199 2,967 4,000 1,361 3,600 Total Community Development $ 3,783,281 $ 2,681,411 $ 2,686,806 $ 1,308,909 $ 3,107,347 2-65 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. Additional funding will be provided in the coming year to: • Contract with a private firm to provide digital transition assistance that will include, but not be limited to, online plan submission and review, digital requesting and reporting of inspection results, digital payment of fees and online customer service enhancements. • Contract with a private firm in order to enhance the Department's technical plan review capabilities. Such services will include, but not be limited to, detailed plan review to ensure compliance with land development regulations, tracking and communication of plan review comments by other departments and outside consultants, and the drafting of potential Land Development Code changes in order to facilitate redevelopment initiatives in accordance with the City Commission's vision. 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. 2-66 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 COMMUNITY SERVICES DEPARTMENT 2-67 CITY OF AVENTURA COMMUNITY SERVICES FISCAL YEAR 2021/22 DEPARTMENT DESCRIPTION This Department is responsible for the maintenance of parks, community recreation, camps, athletic leagues, special events programming, and Community Center programming and activities. The Department is organized to provide a wide scope of recreational programs, activities and special events for all age groups on a quality basis. OBJECT APPROVED HALFYEAR CITY MANAGER CODE 9" ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020121 2021/22 1000/2999 Personal Services $ 916,834 $ 1,043,650 $ 1,078,009 $ 427,680 $ 1,077,812 3000/3999 Contractual Services 781,218 665,658 657,500 252,907 657,500 4000/4999 Other Charges&Services 960,064 660,855 794,500 306,136 838,200 5000/5399 Commodities 25,064 34,281 29,000 14,871 29,000 5400/5499 Other Operating Expenses 12,615 7,958 14,000 2,924 16,500 `Total Operating Expenses $ 2,695,795 $ 2,412,402 $ 2,573,009 $ 1,004,518 $ 2,619,012 * PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2018/19 2019/20 2020/21 2021/22 5001 Community Services Director 1.0 1.0 1.0 1.0 13901 Parks and Recreation Manager 1.0 1.0 1.0 1.0 14801-14802 Parks and Recreation Assistant Manager 2.0 - - 2.0 1901 Parks and Recreation Supervisor 1.0 1.0 2.0 1.0 5801-5802 Park Attendant(F/T) 2.0 3.0 3.0 2.0 14501 Community Program Manager 1.0 1.0 1.0 1.0 10201 Community Rec Center Manager - 1.0 1.0 - 10301 Community Rec Center Assistant Manager 1.0 1.0 - 1.0 10401 Community Rec Center Supervisor 1.0 1.0 1.0 1.0 6601 Administrative Assistant(P/T) - 1.0 1.0 1.0 5701-5709 Park Attendant(P/T) 11.0 11.0 11.0 9.0 Park Attendant(P/T)Seasonal 3.0 3.0 3.0 3.0 Total Full-Time 10.0 10.0 10.0 10.0 Total Part-Time 14.0 15.0 15.0 13.0 Total 24.0 25.0 25.0 23.0 2-68 COMMUNITY SERVICES DEPARTMENT ORGANIZATION CHART Community Services Director Admin.Assistant (PT) Community Program Manager Parks&Recreation Manager Contractual: CRC Parks& Contractual: Assistant Manager Recreation Community Assistant Manager(2) Landscape Programming Maintenance Youth Sports CRC Parks& Tennis Pro Supervisor Recreation Supervisor Youth Sports Park Attendant PT(3) Park Attendant FT(2)PT(6) Seasonal P/T(3) Parks/Amenities: • Arthur I. Snyder Memorial Park • Community Green Garden • Community Recreation Center • Founders Park and SplashPad • Peace Park • Veterans Park • Waterways Park • Waterways Dog Park Events and Activities: • Winter, Spring and Summer Camps • 7 Teacher Planning Day Programs • 11 Special Events including:four(4) Movie Nights, Earth/Arbor Day, July 41h Fireworks, two (2)Bike events High School Seniors Graduation Parade, 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 2-69 CITY OF AVENTURA COMMUNITY SERVICES FISCAL YEAR 2021/22 OBJECTIVES 1. Identify and address problematic situations before they can escalate and to promptly respond to concerns with accurate and timely information. 2. Work with the Community Services Advisory Board to aid in their mission of enhancing the beauty of the City and promoting Community events. 3. Implement the Department's approved Operating and Capital Improvement Budgets. 4. Redevelop the Community Recreation Center in our post-pandemic New Normal. 5. Provide community programming that educates participants in areas such as fairness, teambuilding, inclusion and respect for one another. 6. Expand Summer Camp programming and Aftercare Programs, both of which provide enjoyable experiences for children and a safe option for families. 7. Strive to enhance the wellness of Aventura Residents and the sense of community through promotion of Department operated facilities. 8. Continue to make maximum use of all Department facilities to provide the greatest number of activity options for Aventura residents. 9. Provide Department members with the proper education and equipment to safely perform their duties in a working environment that is inclusive and where their contributions are valued and respected. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2018/19 2019/20 2020/21 2021/22 Resident complaints&concerns cleared 46 48 45 40 Advisory Board Meetings attended 5 3 3 5 CIP projects completed 9 9 4 9 Founders Park attendance 191,265 102,810 127,000 180,000 Community Recreation Center attendance 96,535 44,521 45,000 60,000 Number of participants registered in youth sports 1,058 1,063 900 1,100 Number of Special Events(1) 11 7 3 11 Due to the COVID-19 Pandemic: Founders Park closed on March 13,2020 and reopened on May 4,2020 with limited use and hours. The Community Recreation Center closed on March 13,2020 and reopened on June 8,2020 for Summer Care and provided Fall care for virtual school. Youth Sports Season ended in March 2020 instead of May2020 and restarted in August 2020 without games per the New Normal. All Special Events were cancelled as of March 13,2020. 2021/22 Youth Sports Calendar Sport Season Basketball Oct-April Boys Soccer Oct-May Girls Soccer Oct-May Travel Soccer Sept-May Trave I Basketball Oct-May 2-70 CITY OF AVENTURA COMMUNITY SERVICES 2021/22 BUDGETARY ACCOUNT SUMMARY 001-5001-539 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORYRECAP 2018/19 2019120 2020/21 2020121 2021/22 PERSONAL SERVICES 1201 Employee Salaries $ 636,048 $ 713,062 $ 748,384 $ 300,019 $ 750,638 1401 Overtime 14,525 13,706 15,000 4,619 15,000 2101 FICA 48,617 54,046 57,251 22,444 57,424 2201 Pension 66,823 79,142 78,166 24,119 79,670 2301 Health,Life&Disability 134,593 161,086 161,012 69,293 156,561 2401 Workers'Compensation 16,228 22,608 18,196 7,186 18,519 F Subtota� 916,834 1,043,650 1,078,009 427,680 1,077,812 CONTRACTUAL SERVICES 3113 Prof.Services-Comm.Cen.Inst. 241,954 127,969 110,000 52,414 110,000 3150 Prof.Services-Landscape Arch. 22,375 24,025 12,500 - 12,500 3452 Lands/Tree Maint.Svcs-Parks 516,889 513,664 535,000 200,493 535,000 Subtotal 781,218 665,658 657,500 252,907 657,500 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 1,089 86 2,000 - 5,000 4041 Car Allowance 6,000 6,000 6,000 3,000 6,000 4101 Communication Services 4,225 4,649 4,500 2,864 5,200 4420 Lease 2,788 2,723 4,000 1,347 4,000 4610 R&M-Vehicles 2,711 2,100 3,000 1,265 3,000 4645 R&M-Equipment 12,613 14,040 13,000 4,824 13,000 4672 R&M-Parks 114,817 113,073 120,000 70,943 120,000 4701 Printing&Binding 6,122 4,291 7,000 1,155 7,000 4850 Special Events 86,397 59,805 90,000 15,833 90,000 4851 Cultural/Recreation Programs 288,182 260,866 110,000 204,905 150,000 4852 Founders Day Activities 79,155 84,300 85,000 - 85,000 4854 Summer Recreation 355,965 108,922 350,000 - 350,000 960,064 660,855 794,500 306,136 838,200 COMMODITIES 5101 Office Supplies 3,494 2,891 3,500 477 3,500 5120 Computer Operating Supplies 15,754 25,189 17,000 11,972 17,000 5220 Gas&Oil 122 48 1,000 171 1,000 5240 Uniforms 5,457 5,998 6,000 2,251 6,000 5290 Other Operating Supplies 237 155 1,500 - 1,500 jr Subtotaig W 25,064 34,281 29,000 14,871 29,000 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 2,784 2,422 3,000 1,827 3,000 5420 Conferences&Seminars 1,725 1,290 2,500 540 5,000 5450 Training 6,341 2,935 6,500 557 6,500 5901 Contingency 1,765 1,311 2,000 - 2,000 Wbtotal 12,615 7,958 14,000 2,924 16,500 Wtal Community Services $ 2,695,795 $ 2,412,402 $ 2,573,009 $ 1,004,518 $ 2,619,012 2-71 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 4th Fireworks, two (2) Bike events, High School Seniors Graduation Parade 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 26th anniversary Founders Day activities which will be held on Sunday November 7, 2021. 5410 Subscriptions & Memberships — Provides for funding memberships in the Florida Recreation and Parks Association, National Recreation and Parks Association, Commission for Accreditation of Park and Recreation Agencies, 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, Commission for Accreditation of Park and Recreation Agencies, customer service training and local seminars. 2-72 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 PUBLIC WORKS/TRANSPORTATION DEPARTMENT 2-73 CITY OF AVENTURA PUBLIC WORKS/TRANSPORTATION FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 1000/2999 Personal Services $ 955,318 $ 1,026,849 $ 1,066,590 $ 476,089 $ 1,109,436 3000/3999 Contractual Services 1,243,634 1,371,207 1,414,000 888,066 1,350,000 4000/4999 Other Charges&Services 889,813 858,743 765,250 395,324 870,750 5000/5399 Commodities 16,164 10,030 13,700 5,742 12,500 5400/5499 Other Operating Expenses 8,802 7,280 9,000 1,267 8,000 Total Operating Expenses $ 3,113,731 $ 3,274,109 $ 3,268,540 $ 1,766,488 $ 3,350,686 PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2018/19 2019/20 2020/21 2021/22 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 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 15002-15003 Trades Worker II 2.0 Total 7.0 7.0 7.0 8.0 2-74 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 II Contractual: (2) 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 Bus Service/Transportation • On-Demand Transportation Services 2-75 CITY OF AVENTURA PUBLIC WORKS/TRANSPORTATION FISCAL YEAR 2021/22 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. Provide a safe, clean and reliable Bicycle Sharing Program. 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. 19. Continue to maintain and make facility upgrades that enhance our response to COVID-19. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE PERFORMANCE WORKLOAD INDICATOR 2018/19 2019/20 2020/21 2021/22 Resident complaints &concerns cleared 160 165 185 175 Tree City re-certification 1 1 1 1 Stormwater basins/systems cleaned 35 20 22 22 Shuttle bus ridership 290,050 287,362 291,500 291,500 PWpermits issued 55 41 50 50 Illicit discharge inspections (stormwater) 12 14 10 10 NPDES permit inspection private property 12 14 16 16 Annual facility&mechanical inspections 25 30 30 30 Number of BCycle rentals 7,855 2,963 6,500 6,500 2-76 CITY OF AVENTUM PUBLIC WORKS/TRANSPORTATION 2021/22 BUDGETARY ACCOUNT SUMMARY 001-5401-541 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 PERSONAL SERVICES 1201 Employee Salaries $ 667,020 $ 705,878 $ 743,073 $ 312,844 $ 765,929 1401 Overtime 657 18,148 2,500 21,713 2,500 2101 RCA 50,332 54,602 56,845 24,415 58,594 2201 Pension 95,346 101,443 108,203 47,220 111,486 2301 Health,Life&Disability 109,540 110,621 122,714 52,937 135,636 2401 Workers'Compensation 32,423 36,157 33,255 16,960 35,291 955,318 1,026,849 1,066,590 476,089 1,109,436 CONTRACTUAL SERVICES 3150 Prof.Services-Landscape Arch. 5,865 - 4,000 - 1,000 3160 Prof.Services-Security 34,570 34,163 45,000 18,431 50,000 3450 Lands/Tree Maint.Svcs-Streets 786,978 810,158 820,000 366,958 754,000 3451 Beautification/Signage 53,257 40,612 45,000 12,677 45,000 3455 Transportation Services 362,964 486,274 500,000 490,000 500,000 Subtotal 1,243,634 1,371,207 1,414,000 888,066 1,350,000 OTHER CHARGES&SERVICES 4001 Travel&Per Diem 1,873 - 2,000 - 2,000 4041 Car Allowance 6,000 6,000 6,000 3,000 6,000 4101 Communication Services 2,628 2,803 2,750 1,888 2,750 4301 Utilities-Electric 37,412 71,346 35,000 34,038 72,000 4311 Utilities-Street Lighting 115,030 47,672 100,000 43,802 95,000 4320 Utilities-Water 522,283 508,347 380,000 172,277 430,000 4610 R&M-Vehicles 2,557 1,799 3,500 1,211 3,500 4620 R&M-Buildings 84,029 87,563 125,000 37,629 130,000 4631 R&M-Janitorial Services 33,685 34,808 46,000 21,193 46,000 4645 R&M-Equipment 6,642 5,070 5,000 949 3,500 4691 R&M-Streets 77,674 93,335 60,000 79,337 80,000 Subtotal 889,813 858,743 765,250 395,324 870,750 COMMODITIES 5101 Office Supplies 3,421 1,919 4,000 1,257 3,000 5120 Computer Operating Supplies 3,000 3,000 3,000 1,500 3,000 5220 Gas&Oil 7,262 2,818 3,000 1,574 3,000 5240 Uniforms 1,879 2,258 2,500 1,357 2,500 5290 Other Operating Supplies 602 35 1,200 54 1,000 Subtotalsolopm, 16,164 10,030 13,700 5,742 12,500 OTHER OPERATING EXPENSES 5410 Subscriptions&Memberships 1,012 2,036 1,500 1,130 1,500 5420 Conferences&Seminars 4,036 1,090 2,500 - 2,500 5450 Training 2,109 1,159 2,000 - 21000 5901 Contingency 1,645 2,995 3,000 137 2,000 Subtotal 8,802 7,280 9,000 1,267 8,000 Total Public Works/Transportation $ 3,113,731 $ 3,274,109 $ 3,268,540 $ 1,766,488 $ 3,350,686 2-77 PUBLIC WORKS/TRANSPORTATION BUDGET JUSTIFICATIONS 3160 Prof. Services - Security — Provides funding for contractual services for Government Center lobby security. 3450 Lands/Tree Maint. Svcs - Streets — Provides funding for costs associated with contracting tree, landscape, irrigation and flower maintenance services for all public right-of-ways and medians. 3451 Beautification/Signage — Provides funding for banner and street furniture maintenance and repairs. Funding request includes costs for median informational signage upgrades, replacing metal halide light fixtures on NE 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. 2-78 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 ARTS & CULTURAL CENTER DEPARTMENT 2-79 CITY OF AVENTURA ARTS & CULTURAL CENTER FISCAL YEAR 2021/22 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 providing a variety of performing arts and relevant cultural programming for audiences of all ages. OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP no 2018/19 2019/20 2020/21 2020121 2021/22 1000/2999 Personal Services $ - $ - $ - $ - $ 3000/3999 Contractual Services 647,846 653,680 690,796 299,843 719,588 4000/4999 Other Charges&Services 154,392 145,058 158,500 37,331 160,500 5000/5399 Commodities 2,504 2,257 6,700 1,395 6,700 5400/5499 Other Operating Expenses 1,000 Total Operating Expenses $ 804,742 $ 800,995 $ 856,996 $ 338,569 $ 886,788 PACA Contractual Employees 2018/19 2019/20 2020/21 2021/22 General Manager 1.00 1.00 1.00 1.00 Event Services Manager 1.00 1.00 1.00 1.00 Technical Director 1.00 1.00 1.00 1.00 Box Office Manager 1.00 1.00 1.00 1.00 Marketing Coordinator 0.30 0.30 0.30 0.30 Event Services Coordinator(P/T) 0.75 0.75 0.75 0.75 Labor(P/T) 0.25 0.25 0.25 0.25 Total 5.30 5.30 5.30 5.30 2-80 ARTS & CULTURAL CENTER DEPARTMENT ORGANIZATION CHART City Commission EE Manager AACC [-Advisory Board General Ma nage r Broward Center for Performing Arts Operations Headings above that are bolded and underlined, represent a function and/or service of the department. 2-81 CITY OF AVENTURA ARTS & CULTURAL CENTER FISCAL YEAR 2021/22 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 2018/19 2019/20 2020/21 2021/22 Advisory Board Meetings attended 1 2 - 2 Number of performances/events 164 100 20 125 Total attendance 33,688 20,965 1,000 25,000 Number of promotional material produced 75 65 - 50 Summer Camp 1 1 1 1 of patrons who respond favorably to AACC 80% 80% 80% 80% 2-82 CITY OF AVENTURA ARTS &CULTURAL CENTER 2021/22 BUDGETARY ACCOUNT SUMMARY 001-7001-575 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 PERSONAL SERVICES 1201 Employee Salaries $ - $ - $ - $ - $ - 1401 Overtime 2101 RCA 2201 Pension 2301 Health,Life&Disability 2401 Workers'Compensation Subtotal - - - - - CONTRACTUAL SERVICES 3112 Prof.Services-Man Sery 145,036 148,560 151,536 75,768 155,328 3114 Prof.Services-Man Serv/Staffing 348,753 361,266 369,260 139,575 379,260 3115 Prof.Services-Man Serv/Marketing 24,000 24,000 25,000 12,000 30,000 3190 Prof.Services-Programming 101,187 104,049 115,000 57,500 130,000 3410 Prof.Services-Janitorial Services 28,870 15,805 30,000 15,000 25,000 Subtotal 647,846 653,680 690,796 299,843 719,588 OTHER CHARGES&SERVICES 4101 Communication Services 6,942 7,166 6,600 3,283 6,600 4201 Postage 9,562 - 8,600 - 8,600 4301 Utilities 46,595 49,548 54,000 25,217 54,000 4440 Copy Machine Costs 1,002 1,144 2,800 520 2,800 4620 R&M-Buildings 11,812 29,063 7,000 7,831 7,000 4645 R&M-Equipment 5,107 2,240 6,500 480 6,500 4701 Printing&Binding 16,622 - 14,500 - 14,500 4910 Advertising 55,196 54,631 58,000 60,000 4920 Licenses/Permit Fees 1,554 1,266 500 - 500 W Subtota 154,392 145,058 158,500 37,331 160,500 COMMODITIES 5101 Office Supplies 796 687 1,200 670 1,200 5120 Computer Operating Supplies 592 509 1,000 271 1,000 5290 Other Operating Supplies 1,116 1,061 4,500 454 4,500 Subtotal 2,504 2,257 6,700 1,395 6,700 OTHER OPERATING EXPENSES 5901 Contingency - - 1,000 - - Subtotal - - 1,000 - - Total Arts&Cultural Center $ 804,742 $ 800,995 $ 856,996 $ 338,569 $ 886,788 2-83 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. 2-84 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 NON-DEPARTMENTAL 2-85 CITY OF AVENTUM NON-DEPARTMENT 2021/22 BUDGETARY ACCOUNT SUMMARY 001-9001-581 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018119 2019/20 2020/21 2020/21 2021/22 TRANSFERS 9118 T/fer-Charter School Fund(190) $ 100,000 $ 100,000 $ 100,000 $ 60,000 $ 160,000 9119 T/fer-Charter H.S.Fund(191) 100,000 116,000 160,000 76,000 160,000 9123 T/fer-Debt Svice Fund Ser 2010&111 (230) 1,194,963 1,196,121 1,190,919 696,460 1,189,446 9124 T/fer-Debt Svice Fund Ser 2000(240) 620,820 694,700 9126 T/fer-Debt Svice Fund Ser 2012(A)(260) 369,136 366,073 362,487 181,244 363,969 9126 T/fer-Debt Svice Fund Ser 2018(291) 496,024 496,100 496,808 248,404 497,240 9127 T/fer-Charter H.S.Construction Fund(393) 400,000 Total Non-DepartmentaWansfers $ 2,769,942 $ 3,366,994 $ 2,300,214 $ 1,160,108 $ 2,360,666 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 with Bank of America. 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 with Bank of America. The related debt instrument was 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 with SunTrust Bank. 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 with BB&T Bank. 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. At this time, no other such transfers are anticipated. 2-86 CITY OF AVENTURA NON-DEPARTMENTAL 2021/22 BUDGETARY ACCOUNT SUMMARY 001-9001-590 1w OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019120 2020121 2020121 2021122 PERSONAL SERVICES 2501 Unemployment $ 4,478 $ 1,066 $ 2,500 $ 1,542 $ 2,500 Subtotal 4,478 1,066 2,500 1,542 2,500 CONTRACTUAL SERVICES 3157 City Manager Recruitment 2,124 - - - - 3410 Prof.Services-Janitorial 62,215 74,548 75,000 30,030 75,000 Subtotal 64,339 74,548 75,000 30,030 75,000 OTHER CHARGES&SERVICES 4101 Communication Services 117,985 146,011 105,000 91,192 105,000 4201 Postage 9,987 9,901 12,000 3,135 12,000 4301 Utilities 180,541 167,853 185,000 79,865 175,000 4320 Water 17,959 23,424 18,000 12,326 18,000 4440 Copy Machine Costs 7,349 8,808 10,000 4,959 10,000 4501 Insurance 715,282 847,739 825,000 558,140 860,625 4620 R&M-Government Center 150,248 215,891 215,000 144,485 225,000 4650 R&M-Office Equipment 2,000 1,528 2,000 - 2,000 FSubtotal 1,201,351 1,421,155 1,372,000 894,102 1,407,625 COMMODITIES 5290 Other Operating Supplies 8,171 52,999 10,000 2,833 10,000 Subtotal 8,171 52,999 10,000 2,833 10,000 OTHER OPERATING EXPENSES 5901 Contingency 69,139 32,257 50,000 15,600 50,000 5906 Hurricane/Preparation 23,095 2,070 - - - 5907 Hurricane/Supplies - 468,357 - 75,505 - FSubtotal 92,234 502,684 50,000 91,105 50,000 Total Non-Departmental $ 1,370,573 $ 2,052,452 $ 1,509,500 $ 1,019,612 $ 1,545,125 2-87 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. 2-88 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 ;.I i CAPITAL OUTLAY 2-89 CITY OF AVENTURA �APITAL OUTLA� 2021/22 PROJECT APPROPRIATION OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 City Manager's Office-8005-512 6402 Computer Equipment<$5,000 $ $ 1,766 $ - $ - $ 2,000 Subtotal 1,766 - 2,000 City Clerk-8008-519 6402 Com uterE ui ment<$5,000 887 1,578 1,000 2,000 887 1,578 1,000 2,000 Finance-8010-513 6402 Computer Equipment<$5,000 2,717 1,766 2,000 3,000 Subtotal 2,717 1,766 25000 - 3,000 Information Technology.-8012-513 6401 Computer Equipment>$5,000 141,189 41,443 1833138 11,289 135,000 6402 Computer E ui ment<$5,000 5,756 5,919 6,000 - 6,000 Subtotal 146,945 47,362 189,138 11,289 141,000 Police-8020-521 6401 Computer Equipment>$5,000 4,779 27,590 86,933 13,120 - 6402 Computer Equipment<$5,000 159,807 109,642 100,456 688 86,375 6407 Radio Purchase&Replace. 11,776 39,552 42,000 6,192 20,000 6410 Equipment>$5,000 129,732 37,933 263,784 40,281 160,600 6411 Equipment<$5,000 11,000 213410 - 79,048 - 6414 Police Dept Office Improvements - 115,549 95,000 368 - 6450 Vehicles 454,479 245,358 377,785 67,997 382,500 Subtotal 771,573 597,034 965,958 207,694 649,475 Community Development-8040-524 6402 Computer Equipment<$5,000 135,685 5,314 112,784 - 6,500 6410 Equipment>$5,000 23,889 - - - Subtotal 1593574 53314 1123784 6,500 Community Services-8050-539/541/572 6402 Computer Equipment<$5,000 4,796 3,936 6,500 11,500 6410 Equipment>$5,000 89,803 27,605 14,000 - 6411 Equipment<$5,000 15,033 18,133 6,000 - 11,250 6205 Community Center Improvements 74,715 32,624 41,898 26,526 - 6310 Aventura Founders Park 63,947 102,138 39,954 40,559 10,000 6322 Waterways Park Improvements 14,991 29,196 - - - 6323 Waterways Dog Park Improvements - 17,762 12,350 6326 Veterans Park Improvements 4,720 - - 10,000 6327 Peace Park Im rovements - - 150,000 18,934 - 263,285 236,114 2583352 86,019 553100 2-90 CITY OF AVENTURA CAPITAL OUTLAY-CONTINUED 2021/22 PROJECT APPROPRIATION 001-80XX OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 Public Works/Transportation-8054-539/541/572 6420 HVAC Replacements - - 15,000 700 - 6421 Government Center Improvements - 273,473 - - 25,000 6301 Beautification Projects 8,896 9,758 9,800 5,000 6309 Seawall Improvements 41,082 - - - 6352 Hurricane Landscape Restoration 2,672 - - - - 6402 Computer Equipment<$5,000 59663 39524 2,000 758 2,000 6410 Equipment>$5,000 239325 - 50,000 38,263 - Subtotal 81,638 286,755 769800 39,721 32,000 Charter School-8069-569 6402 Computer Equipment<$5,000 - - 200,000 - - Subtotal - 2009000 - - Arts&Cultural Center-8070-575 6402 Computer Equipment<$5,000 3,548 - 7,630 630 5,000 6410 Equipment>$5,000 111,436 80,817 27,152 902 14,000 Subtotal 114,984 809817 34,782 1,532 199000 Non-Departmental-8090-590 6101 Land Acquisition/Purchase 1789292 169663 - 299559 - 6999 Capital Reserve - - 1497149304 - 1497729304 Subtotal 178,292 169663 14,714,304 29,559 14,772,304 Total Capital $ 1,719,895 $ 19275,169 $ 16,555,118 $ 375,814 $ 1596829379 2-91 CAPITAL PROJECT DESCRIPTIONS CITY MANAGER'S OFFICE 6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of computer equipment utilized in the Office of the City Manager. CITY CLERK'S OFFICE 6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of computer equipment utilized in the City Clerk's Office. FINANCE 6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of computer equipment utilized in the Finance Department. INFORMATION TECHNOLOGY 6401 Computer Equipment >$5,000 — This project consists of purchasing new and replacement computer hardware and software that utilizes the latest technology for the City's general information management system, which is utilized by all City Departments. 6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of computer equipment utilized in the Information Technology Department. POLICE 6402 Computer Equipment <$5,000 — This project consists of purchasing computer equipment and software that utilizes the latest technology for the Police Department. Computer Upgrades $ 1,000 Desktop Computer(s) 24,000 Desktop Scanner(s) 2,000 Laser Printer(s) 1,500 Replace Mobile Laptop(s) 50,000 Vehicle Printer(s) 7,875 Total 86,375 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. 2-92 CAPITAL PROJECT DESCRIPTIONS — CONTINUED POLICE —CONTINUED 6410 Equipment >$5,000 — This project consists of purchasing new equipment and replacing inefficient, defective or unusable equipment for the Police Department. Vehicle Equipment (9) $ 99,600 Replace In-Car Video (5) 26,000 Mobile LPR (2) 35,000 Total 160,600 6414 Police Dept Office Improvements — This project consists of replacing desks, chairs and other office furniture due to age and normal wear and tear. No such purchases are planned in FY 2021/22. 6450 Vehicles — This project consists of purchasing police vehicles to maintain a vehicle replacement program in the Police Department. Replace Patrol Vehicles (9) $ 382,500 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. No such purchases are planned in FY 2021/22. 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 $ 2,100 Replace Sports Fencing Panels 2,100 Replace Tables 2,400 Replace Chairs/Carts 2,350 Replace Outdoor Tables 2,300 Total 11 250 6205 Community Center Improvements — This project consists of various improvements at the Community Recreation Center. No such purchases are planned in FY 2021/22. 2-93 CAPITAL PROJECT DESCRIPTIONS — CONTINUED COMMUNITY SEVICES—CONTINUED 6310 Aventura Founders Park — This project consists of the maintenance, replacement and enhancement of various equipment and improvements at Founders Park. Security Enhancements $ 10,000 6322 Waterways Park Improvements — This project consists of the maintenance, replacement and enhancement of various equipment and improvements at Waterways Park. No such purchases are planned in FY 2021/22. 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. No such purchases are planned in FY 2021/22. PUBLIC WORKS/TRANSPORTATION 6420 HVAC Replacements — This project consists of replacing air conditioning unit at various City facilities. No such purchases are planned in FY 2021/22. 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. No such purchases are planned in FY 2021/22. 2-94 CAPITAL PROJECT DESCRIPTIONS — CONTINUED ARTS & CULTURAL CENTER 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. Rigging $ 4,000 Additional/Replace Microphones Audio Equip. 5,000 Replace Soft Goods, Legs & Borders 5,000 Total 14,000 2-95 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 Q� i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-96 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 POLICE EDUCATION FUND 2-97 CITY OF AVENTURA POLICE EDUCATION FUND — 110 CATEGORY SUMMARY FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services - - - - - 350000/359999 Fines&Forfeitures 5,736 4,203 5,500 929 5,500 360000/369999 Miscellaneous Revenues 159 124 - 7 - 380000/389999 Transfer from Funds - - - - 399900/399999 Fund Balance - - 8,014 4,007 - Total Available $ 5,895 $ 4,327 $ 13,514 $ 4,943 $ 5,500 EXPENDITURES OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021122 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities - - - - 5400/5999 Other Operating Expenses 8,906 3,909 13,514 5,500 IF Total Operating Expenses 3,909 13,514 5,500 6000/6999 Capital Outlay - - - Total Expenditures 8,906 $ 3,909 $ 13,514 $ $ 5,500 2-98 CITY OF AVENTURA POLICE EDUCATION FUND 110 2021/22 REVENUE PROJECTIONS OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 Fines&Forfeitures 3511000 Fines $ 5,736 $ 4,203 $ 5,500 $ 929 $ 5,500 Subtotal 5,736 4,203 5,500 929 5,500 Miscellaneous Revenues 3611000 Interest 159 124 - 7 - Subtotal 159 124 - 7 Fund Balance 3999000 Carryover - - 8,014 4,007 Subtotal - - 8,014 4,007 - Total Revenues $ 5,895 $ 4,327 $ 13,514 $ 4,943 $ 5,500 EXPENDITURES 2001-521 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 OTHER OPERATING EXPENSES Public Safety-2001-521 5450 Training $ 8,906 $ 3,909 $ 13,514 $ - $ 5,500 Total Expenditures $ 8,906 $ 3,909 $ 13,514 $ - $ 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. 2-99 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 7e n�p THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-100 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 � 1 •1 1 TRANSPORTATION AND STREET MAINTENANCE FUND 2-101 CITY OF AVENTURA TRANSPORTATION AND STREET MAINTENANCE FUND — 120 CATEGORY SUMMARY FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 310000/319999 Locally Levied Taxes $ $ $ $ $ 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 2,514,007 2,105,059 1,864,000 820,138 1,991,000 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures 360000/369999 Miscellaneous Revenues 1,307,877 721,100 43,000 32,561 43,000 380000/389999 Transfer from Funds 399900/399999 Fund Balance 923,419 461,710 347,954 FTotal Available $ 3,821,884 $ 2,826,159 $ 2,830,419 $ 1,314,409 $ 2,381,954 EXPENDITURES OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 1000/2999 Personal Services $ - $ - $ - $ - $ 3000/3999 Contractual Services 1,670,241 1,603,555 1,948,344 553,968 2,083,244 4000/4999 Other Charges&Services - 5000/5399 Commodities 5400/5999 Other Operating Expenses - Total Operating Expenses 1,670,241 1,603,555 1,948,344 553,968 2,083,244 6000/6999 Capital Outlay 673,947 1,223,489 882,075 534,384 298,710 9000/9999 Transfers Total Expenditures $ 2,344,188 $ 2,827,044 $ 2,830,419 $ 1,088,352 $ 2,381,954 2-102 CITY OF AVENTLIM TRANSPORTATION AND STREET MAINTENANCE FUND 120 2021122 REVENUE PROJECTIONS OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018119 2019120 2020/21 2020/21 2021122 Intergovernmental Revenues 3361200 State Revenue Sharing $ 260,666 $ 227,034 $ 191,000 $ 106,030 $ 210,000 3363001 Local Option Cap.Impr.Gas Tax 146,960 126,784 110,000 60,737 116,000 3363010 Local Option Gas Tax 383,261 334,134 288,000 134,862 316,000 3383801 County Transit System Surtax 1,723,130 1,418,107 1,276,000 629,619 1,360,000 Subtotal 2,614,007 2,106,069 1,864,000 820,138 1,991,000 Miscellaneous Revenues 3611000 Interest 114,191 124,641 31000 61342 31000 3632000 Transportation Mitigation Impact Fee 1,163,143 626,764 3633000 Citywide Bicycle Sharing 40,643 19,706 40,000 27,219 40,000 3661000 Developer Contributions/Streets 60,000 Subtotal 1,307,877 721,100 43,000 32,661 43,000 Fund Balance 3999000 Carryover-Other 680,939 290,470 3999000 Carryover-Impact Fees 342,480 171,240 347,964 Subtot 923,419 461,710 347,964 Total Revenues $ 3,821,884 $ 2,826,169 $ 2,830,419 $ 1,314,409 $ 2,381,964 EXPENDITURES 6401.641 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018119 2019120 2020/21 2020/21 2021122 CONTRACTUAL SERVICES Public Works/Transportation-6401.641 3460 Landscape/Tree Maint/Streets $ 663,639 $ 726,681 $ 766,000 $ 364,963 $ 726,000 3463 Citywide Bicycle Sharing 76,602 72,634 81,864 40,636 84,290 3466 Enhanced Transit Services 830,000 696,467 830,000 39,417 830,000 3466 On-Demand Transit Services 161,480 322,964 3460 TVMS Maintenance 100,000 109,873 120,000 119,062 120,000 Subtotal 1,670,241 1,603,666 1,948,344 663,968 2,083,244 CAPITAL OUTLAY Public Works/Transportation-6401.641 6304 Circulator System Improv.-Bus Shelter 181,000 2,190 26,000 6306 Road Resurfacing 133,666 684,733 639,087 418,906 118,000 6307 Street Lighting Improv. 628,238 206,060 6308 Citywide Bicycle Sharing 8,600 3,000 6341 Transportation System Improv. 11,714 393,986 102,932 113,289 110,000 6999 Capital Reserve-Other 430 38,710 60,666 42,710 Subtotal 673,947 1,223,489 882,076 634,384 298,710 Total Expenditures $ 2,344,188 $ 2,827,044 $ 2,830,419 $ 1,088,362 $ 2,381,964 2-103 REVENUE PROJECTION RATIONALE 3351200 State Revenue Sharing — Revenue received in this category is projected to approximate 22.61% for FY 2021/22 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 $210,000 will be received in the upcoming fiscal year. State Revenue Sharing $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 ' �o'bl 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 �o1�tia�oybtih�oy��ti��oh�ti oy^tin�o1��tia�oy�ti0 e"\ Gov, 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 $1,350,000 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 5- �oy�tia �oyb�tie �oyy�ti� �oy6�ti� goy^�tiw �oy�tia �o1�ti0 �o�oti1 \- 2-104 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. 3456 On-Demand Transit Services— Provides the annual funding required for two (2) XL vehicles to provide on-demand transit services (within the Designated Service Area) Monday through Friday from 7:00 AM - 11 PM. 3460 TVMS Maintenance — Provides for the operating costs associated with maintaining the Traffic Video Monitoring System ("TVMS"). CAPITAL PROJECT DESCRIPTIONS 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: Retrofit Bus Shelters with Solar Lighting $ 25,000 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: NE 281" Ave. $ 118,000 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 $ 3,000 6341 Transportation System Improvements — This project consists of Crosswalk Solar Lighting System Improvements as follows: New Crosswalk Solar Lighting Locations $ 110,000 2-105 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 Q� i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-106 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 911 FUND 2-107 CITY OF AVENTURA 911 FUND - 180 CATEGORY SUMMARY FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021122 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits - - - - - 330000/339999 Intergovernmental Revenues 93,954 98,775 85,350 39,297 86,800 340000/349999 Charges for Services - - - - - 350000/359999 Fines&Forfeitures - - - 360000/369999 Miscellaneous Revenues 701 1,171 39 380000/389999 Transfer from Funds - - - - - 399900/399999 Fund Balance - - 33,933 16,967 20,000 Total Available $ 94,655 $ 99,946 $ 119,283 $ 56,303 $ 106,800 EXPENDITURES OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 1000/2999 Personal Services $ $ - $ - $ - $ - 3000/3999 Contractual Services - - - - 4000/4999 Other Charges&Services 82,567 87,083 89,210 41,947 89,210 5000/5399 Commodities 660 1,000 2,500 2,007 3,000 5400/5999 Other Operating Expenses 5,212 3,050 5,000 3,988 5,000 Total Operating Expenses 88,439 91,133 96,710 47,942 97,210 6000/6999 Capital Outlay - - 22,573 - 9,590 9000/9999 Transfers - - - - - FrTotal Expenditures $ 88,439 $ 91,133 $ 119,283 $ 47,942 $ 106,800 2-108 CITY OF AVENTURA 911 FUND 180 Vw 2021/22 REVENUE PROJECTIONS OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 Interaovernmental Revenues 3379110 911 Fees-Wire Line $ 65,425 $ 65,387 $ 59,250 $ 27,218 $ 60,100 3379111 911 Fees-Wireless 21,482 26,244 20,100 9,459 20,900 3379112 911 Fees-Prepaid 7,047 7,144 6,000 2,620 5,800 Subtotal 93,954 98,775 85,350 39,297 86,800 Miscellaneous Revenues 3611000 Interest on Investments 701 1,171 - 39 - 701 1,171 - 39 Fund Balance 3999000 Carryover - - 33,933 16,967 20,000 Subtotal - - 33,933 16,967 20,000 Total Revenues $ 94,655 $ 99,946 $ 119,283 $ 56,303 $ 106,800 EXPENDITURES 2001-521 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 OP ERAT NG OTHER CHARGES&SERVICES Public Safety-2001-521 4001 Travel&Per Diem $ 2,302 $ 3,873 $ 6,000 $ 602 $ 6,000 4101 Communications 465 - - - - 4645 R&M-Equipment 79,800 83,210 83,210 41,345 83,210 Subtotal 82,567 87,083 89,210 41,947 89,210 COMMODITIES Public Safety-2001-521 5290 Other Operating Supplies 660 1,000 2,500 2,007 3,000 Subtota 660 1,000 2,500 2,007 3,000 OTHER OPERATING EXPENSES Public Safety-2001-521 5410 Subscriptions&Memberships 426 284 1,000 584 1,000 5450 Training 4,786 2,766 4,000 1,956 4,000 5950 Disaster Supplies - - - 1,448 - Subtotal 5,212 3,050 5,000 3,988 5,000 CAPITAL OUTLAY Public Safety-2001-521 6999 Capital Reserves - - 22,573 - 9,590 Subtotal ' - - 22,573 - 9,590 Total Expenditures $ 88,439 $ 91,133 $ 119,283 $ 47,942 $ 106,800 2-109 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 A\"w ��ti� �Xtio BUDGET JUSTIFICATIONS 4645 R&M - Equipment — Funds allocated to this account will be used for the repair and maintenance of the 911 equipment. 5450 Training — Costs associated with this account are utilized to maintain state standards and a highly trained dispatch function. 2-110 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 DEBT SERVICE FUNDS 2-111 CITY OF AVENTURA DEBT SEVICE FUND RECAP CATEGORY SUMMARY FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 31 0 0 0 0/31 99 99 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures - - 360000/369999 Miscellaneous Revenues 31,433 32,395 - - - 380000/389999 Transfer/Debt Proceeds 3,013,942 3,195,994 2,455,435 1,227,718 2,457,437 399900/399999 Fund Balance - - - - - TotalAvailable $ 3,045,375 $ 3,228,389 $ 2,455,435 $ 1,227,718 $ 2,457,437 EXPENDITURES OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 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 2,987,530 3,506,084 2,455,435 1,227,718 2,457,437 9000/9999 Transfers - - - - - Total Expenditures $ 2,987,530 $ 3,506,084 $ 2,455,435 $ 1,227,718 $ 2,457,437 In the above Debt Service Funds Recap schedule, the ACTUAL 2018/19 and the ACTUAL 2019/20 columns include prior year activity from the 2000 Loan Debt Service Fund — 240. The related 2000 Loan Debt was 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 as it is no longer necessary or applicable for budgeting purposes. 2-112 CITY OF AVENTURA DEBT SERVICE FUNDS RECAP 2021/22 REVENUE PROJECTIONS OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020121 2020121 2021122 Miscellaneous Revenues 3611000 Interest $ 31,433 $ 32,395 $ - $ - $ Subtotal 31,433 32,395 - - Transfer/Debt Proceeds 3811001 Transfer from General Fund 2,569,942 2,751,994 2,050,214 1,025,107 2,050,655 3811901 Transfer from Charter School Fund 444,000 444,000 405,221 202,611 406,782 Subtotal 3,013,942 3,195,994 2,455,435 1,227,718 2,457,437 Fund Balance 3999000 Carryover Subtotal - - - Total Revenues $ 3,045,375 $ 3,228,389 $ 2,455,435 $ 1,227,718 $ 2,457,437 EXPENDITURES OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020121 2020121 2021122 DEBT S ERVICE Non-Departmental-590 7130 Principal $ 2,120,000 $ 2,705,000 $ 1,785,000 $ 892,500 $ 1,845,000 7230 Interest 867,530 801,084 670,435 335,218 612,437 Total Expenditures $ 2,987,530 $ 3,506,084 $ 2,455,435 $ 1,227,718 $ 2,457,437 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). 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. TOTAL DEBTS ERVICE 5 Year Payout Schedule Fiscal Year Principal Interest Total FY 2021/22 $ 1,845,000 $ 612,437 $ 2,457,437 FY 2022/23 1,900,000 552,310 2,452,310 FY 2023/24 1,965,000 490,234 2,455,234 FY 2024/25 2,025,000 426,127 2,451,127 FY 2025/26 2,080,000 360,119 2,440,119 Thereafter 8,910,000 1,377,909 10,287,909 Tota I $ 18,725,000 $ 3,819,136 $ 22,544,136 2-113 CITY OF AVENTURA 2010 & 2011 DEBT SERVICE FUND — 230 CATEGORY SUMMARY FISCAL YEAR 2021/22 FUND DESCRIPTION This fund was established to account for debt service payment expenditures associated with the long-term financing for the purchase of properties utilized for public parks and the permanent Government Center and the construction of the Government Center. The original debt was issued in 1999 and was refinanced in 2010 and 2011. REVENUE PROJECTIONS OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 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 308 256 - - - 380000/389999 Transfer/Debt Proceeds 1,194,963 1,196,121 1,190,919 595,460 1,189,446 399900/399999 Fund Balance - - - - - TotalAvailable $ 1,195,271 $ 1,196,377 $ 1,190,919 $ 595,460 $ 1,189,446 EXPENDITURES OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses ErTotal Operating Expenses 6000/6999 Capital Outlay - - - - - 7000/7999 Debt Service 1,195,972 1,196,429 1,190,919 595,460 1,189,446 9000/9999 Transfers - - - - - Total Expenditures $ 1,195,972 $ 1,196,429 $ 1,190,919 $ 595,460 $ 1,189,446 2-114 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2010&2011 FUND 230 2021/22 REVENUE PROJECTIONS OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 Miscellaneous Revenues 3611000 Interest $ 308 $ 256 $ $ $ Subtotal 308 256 Transfer/Debt Proceeds 3811001 Transfer from General Fund 1,194,963 1,196,121 1,190,919 595,460 1,189,446 Subtotal 1,194,963 1,196,121 1,190,919 595,460 1,189,446 Fund Balance 3999000 Carryover Subtotal Total Revenues $ 1,195,271 $ 1,196,377 $ 1,190,919 $ 595,460 $ 1,189,446 EXPENDITURES 9001-590 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 DEBT SERVICE Non-Departmental-9001-590 7130 Principal $ 830,000 $ 860,000 $ 885,000 442,500 $ 915,000 7230 Interest 365,972 336,429 305,919 152,960 274,446 Total Expenditures $ 1,195,972 $ 1,196,429 $ 1,190,919 $ 595,460 $ 1,189,446 REVENUE PROJECTION RATIONALE 3811001 Transfer from General Fund — Amount transferred from the General Fund to fund debt service costs associated with a bank qualified loan from Bank of America. BUDGET JUSTIFICATIONS 7130 Principal — Principal payment due 4/1/2022 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 4/1/2022 and 10/1/2022. 2-115 CITY OF AVENTURA DEBT SERIES FUND SERIES 2010&2011 COMBINED FUND 230 Bank Qualified Loan-Bank of America 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 5 Year Payout Schedule Fiscal Year Principal Interest Total FY2021/22 $ 915,000 $ 274,446 $ 1,189,446 FY 2022/23 950,000 241,834 1,191,834 FY2023/24 985,000 207,997 1,192,997 FY 2024/25 1,020,000 172,936 1,192,936 FY 2025/26 1,050,000 136,742 1,186,742 Thereafter 3,385,000 180,560 3,565,560 Total $ 8,305,000 $ 1,214,515 $ 9,519,515 2-116 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 Q� i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-117 CITY OF AVENTURA 2012 (A) LOAN DEBT SERVICE FUND — 250 CATEGORY SUMMARY FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 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 53 3 - - - 380000/389999 Transfer/Debt Proceeds 359,135 365,073 362,487 181,244 363,969 399900/399999 Fund Balance - - - - - Total Available $ 359,188 $ 365,076 $ 362,487 $ 181,244 $ 363,969 EXPENDITURES OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses Wotal Operating Expen 6000/6999 Capital Outlay - - - - - 7000/7999 Debt Service 366,195 365,606 362,487 181,244 363,969 9000/9999 Transfers - - - - - Total Expenditures $ 366,195 $ 365,606 $ 362,487 $ 181,244 $ 363,969 2-118 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2012(A) FUND 250 2021/22 REVENUE PROJECTIONS OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 Miscellaneous Revenues 3611000 Interest $ 53 $ 3 $ $ $ Subtotal 53 3 Transfer/Debt Proceeds 3811001 Transfer from General Fund 359,135 365,073 362,487 181,244 363,969 4itotal 359,135 365,073 362,487 181,244 363,969 Fund Balance 3999000 Carryover Subtotal Total Revenues $ 359,188 $ 365,076 $ 362,487 $ 181,244 $ 363,969 EXPENDITURES 9001-590 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 DEBT SERVICE Non-Departmental-9001-590 7130 Principal $ 290,649 $ 297,738 $ 302,464 $ 151,232 $ 311,916 7230 Interest 75,546 67,868 60,023 30,012 52,053 Total Expenditures $ 366,195 $ 365,606 $ 362,487 $ 181,244 $ 363,969 REVENUE PROJECTION RATIONALE 3811001 Transfer from General Fund — Amount transferred from the General Fund to fund debt service costs associated with a bank qualified loan from SunTrust Bank. BUDGET JUSTIFICATIONS 7130 Principal — Principal payment due 8/1/2022 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 2/1/2022 and 8/1/2022. 2-119 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2012(A) FUND 250 Bank Qualified Loan -SunTrust Bank Refunding Bonds, Series2012(A) AMORTIZATION SCHEDULE Annual Period Interest Debt Debt Bond Ending Principal Rate Interest Service Service Balance 2/1/2013 $ - $ 63,934.14 $ 63,934.14 $ 4,671,651.00 8/1/2013 278,834.00 2.18% 50,921.00 329,755.00 $ 393,689.14 4,392,817.00 2/1/2014 - 47,881.71 47,881.71 8/1/2014 300,101.00 2.18% 47,881.71 347,982.71 395,864.42 4,092,716.00 2/1/2015 - 44,610.60 44,610.60 8/1/2015 307,190.00 2.18% 44,610.60 351,800.60 396,411.20 3,785,526.00 2/1/2016 - 41,262.23 41,262.23 8/1/2016 314,279.00 2.18% 41,262.23 355,541.23 396,803.46 3,471,247.00 2/1/2017 - 37,836.59 37,836.59 8/1/2017 321,368.00 2.18% 37,836.59 359,204.59 397,041.18 3,149,879.00 2/1/2018 - 35,370.48 35,370.48 8/1/2018 283,560.00 2.65% 41,498.93 325,058.93 360,429.41 2,866,319.00 2/1/2019 - 37,763.09 37,763.09 8/1/2019 290,649.00 2.65% 37,763.09 328,412.09 366,175.18 2,575,670.00 2/1/2020 - 33,933.85 33,933.85 8/1/2020 297,738.00 2.65% 33,933.85 331,671.85 365,605.70 2,277,932.00 2/1/2021 - 30,011.22 30,011.22 8/1/2021 302,464.00 2.65% 30,011.22 332,475.22 362,486.44 1,975,468.00 2/1/2022 - 26,026.33 26,026.33 8/1/2022 311,916.00 2.65% 26,026.33 337,942.33 363,968.66 1,663,552.00 2/1/2023 - 21,916.91 21,916.91 8/1/2023 316,642.00 2.65% 21,916.91 338,558.91 360,475.82 1,346,910.00 2/1/2024 - 17,745.23 17,745.23 8/1/2024 326,094.00 2.65% 17,745.23 343,839.23 361,584.46 1,020,816.00 2/1/2025 - 13,449.01 13,449.01 8/1/2025 333,183.00 2.65% 13,449.01 346,632.01 360,081.02 687,633.00 2/1/2026 - 9,059.41 9,059.41 8/1/2026 340,272.00 2.65% 9,059.41 349,331.41 358,390.82 347,361.00 2/1/2027 - 4,576.40 4,576.40 8/1/2027 347,361.00 2.65% 4,576.40 351,937.40 356,513.80 - $ 4,671,651.00 $ 923,869.71 $ 5,595,520.71 $ 5,595,520.71 5 Year Payout Schedule Fiscal Year Principal Interest Total FY2021/22 $ 311,916 $ 52,053 $ 363,969 FY 2022/23 316,642 43,834 360,476 FY2023/24 326,094 35,491 361,585 FY 2024/25 333,183 26,899 360,082 FY 2025/26 340,272 18,117 358,389 Thereafter 347,361 9,153 356,514 Total $1,975,468 $ 185,547 $ 2,161,015 2-120 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 Q� i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-121 CITY OF AVENTURA 2012 (B) LOAN DEBT SERVICE FUND — 290 CATEGORY SUMMARY FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 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 5,236 5,339 - - - 380000/389999 Transfer/Debt Proceeds 444,000 444,000 405,221 202,611 406,782 399900/399999 Fund Balance - - - - - Total Available $ 449,236 $ 449,339 $ 405,221 $ 202,611 $ 406,782 EXPENDITURES OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 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 409,519 408,794 405,221 202,611 406,782 9000/9999 Transfers - - - - - Motal Expenditures $ 409,519 $ 408,794 $ 405,221 $ 202,611 $ 406,782 2-122 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2012(B)FUND 290 2021/22 REVENUE PROJECTIONS OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 Miscellaneous Revenues 3611000 Interest $ 5,236 $ 5,339 $ - $ - $ - Subtotal 5,236 5,339 - - - Transfer/Debt Proceeds 3811901 Transfer from Charter School Fund 444,000 444,000 405,221 202,611 406,782 Subtotal 444,000 444,000 405,221 202,611 406,782 Fund Balance 3999000 Carryover - - - - - Subtotal - - - - - Total Revenues $ 449,236 $ 449,339 $ 405,221 $ 202,611 $ 406,782 EXPENDITURES 9001-590 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 DEBT SERVICE Non-Departmental-9001-590 7130 Principal $ 324,351 $ 332,262 $ 337,536 $ 168,768 $ 348,084 7230 Interest 85,168 76,532 67,685 33,843 58,698 Total Expenditures $ 409,519 $ 408,794 $ 405,221 $ 202,611 $ 406,782 REVENUE PROJECTION RATIONALE 3811901 Transfer from Charter School Fund - Transfer of funds for the lease payment from the Charter School Fund for the elementary school to fund the debt service costs associated with the construction of that school. BUDGET JUSTIFICATIONS 7130 Principal - Principal payment due 8/1/2022 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 2/1/2022 and 8/1/2022. 2-123 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2012 (B) FUND 290 Bank Qualified Loan -SunTrust Bank Refunding Bonds, Series2012 (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 5 Year Payout Schedule Fiscal Year Principal Interest Total FY 2021/22 $ 348,084 $ 58,698 $ 406,782 FY 2022/23 353,358 49,430 402,788 FY 2023/24 363,906 40,022 403,928 FY 2024/25 371,817 30,332 402,149 FY2025/26 379,728 20,432 400,160 Thereafter 387,639 10,320 397,959 Total $2,204,532 $ 209,234 $ 2,413,766 2-124 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 Q� i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-125 CITY OF AVENTURA 2018 LOAN DEBT SERVICE FUND — 291 CATEGORY SUMMARY FISCAL YEAR 2021/22 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 PROJECTIONS OBJECT APPROVED HALF YEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 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 495,024 496,100 496,808 248,404 497,240 399900/399999 Fund Balance - - - - - Total Available $ 495,024 $ 496,100 $ 496,808 $ 248,404 $ 497,240 EXPENDITURES OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 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 495,024 496,100 496,808 248,404 497,240 9000/9999 Transfers - - - - - fTotal Expenditures $ 495,024 $ 496,100 $ 496,808 $ 248,404 $ 497,240 2-126 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2018 2021/22 REVENUE PROJECTIONS OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 Miscellaneous Revenues 3611000 Interest $ $ $ $ $ Subtotal Transfer/Debt Proceeds 3811001 Transfer from General Fund 495,024 496,100 496,808 248,404 497,240 Subtotal 495,024 496,100 496,808 248,404 497,240 Fund Balance 3999000 Carryover F' Subtotal - - - - ' Total Revenues $ 495,024 $ 496,100 $ 496,808 $ 248,404 $ 497,240 EXPENDITURES 9001-590 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 DEBT SERVICE Non-Departmental-9001-590 7130 Principal $ 240,000 $ 250,000 $ 260,000 $ 130,000 $ 270,000 7230 Interest 255,024 246,100 236,808 118,404 227,240 Total Expenditures $ 495,024 $ 496,100 $ 496,808 $ 248,404 $ 497,240 REVENUE PROJECTION RATIONALE 3811001 Transfer from General Fund — Amount transferred from the General Fund to fund debt service costs associated with a bank qualified loan from BB&T Bank. The original loan was utilized to partially finance the construction and equipping of the DSAHS as well as the associated costs of issuance. BUDGET JUSTIFICATIONS 7130 Principal — Principal payment due 8/1/2022 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 2/1/2022 and 8/1/2022. 2-127 CITY OF AVENTURA DEBT SERVICE FUND SERIES 2018 FUND 291 Bank Qualified Loan-BB&T Bank Capital Revenue Bonds,Series 2018 AMORTIZATION SCHEDULE Annual Period Interest Debt Debt Bond Endinq 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 5 Year Payout Schedule Fiscal Year Principal Interest Total FY 2021/22 $ 270,000 $ 227,240 $ 497,240 FY 2022/23 280,000 217,212 497,212 FY 2023/24 290,000 206,724 496,724 FY 2024/25 300,000 195,960 495,960 FY 2025/26 310,000 184,828 494,828 Thereafter 4,790,000 1,177,876 5,967,876 Total $6,240,000 $ 2,209,840 $ 8,449,840 2-128 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 i 1 r _ ��eo� CAPITAL PROJECTS FUND 2-129 CITY OF AVENTURA CAPITAL PROJECTS FUND - 392 CATEGORY SUMMARY FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 3200001329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures - - - 3600001369999 Miscellaneous Revenues 442,263 69,255 752 380000/389999 Transfer/Debt Proceeds - - - - - 3999001399999 Fund Balance - - 870,907 435,454 870,907 Total Available $ 442,263 $ 69,255 $ 870,907 $ 436,206 $ 870,907 EXPENDITURES OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 1000/2999 Personal Services $ - $ - $ - $ - $ - 300013999 Contractual Services 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses Total Operating Expenses - - - - - 6000/6999 Capital Outlay 89,409 63,280 870,907 31,340 870,907 7000/7999 Debt Service - - - - - 900019999 Transfers 265,000 - - - - Total Expenditures $ 354,409 $ 63,280 $ 870,907 $ 31,340 $ 870,907 2-130 CITY OF AVENTUM CAPITAL PROJECTSVUND W 2021/22 REVENUE PROJECTIONS OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 Miscellaneous Revenues 3247025 Developer Contributions $ 325,000 $ - $ - $ - $ - 3611000 Interest 18,146 17,396 752 3632200 Police Impact Fees 97,664 51,859 - 3632700 Recreation Impact Fees 1,453 - - Subtotal 442,263 69,255 - 752 - Fund Balance 3999000 Carryover-Police - - 191,159 109,997 191,159 3999000 Carryover-Comm.Svcs. 5,473 457 5,473 3999000 Carryover-Pub.Works/Trans. 674,275 325,000 674,275 Subtotal - - 870,907 435,454 870,907 Total Revenues 442,263 $ 69,255 $ 870,907 $ 436,206 $ 870,907 EXPENDITURES 2001/5001 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 CAPITAL OUTLAY Police-2001-521 6411 Equipment<$5,000 $ 89,409 $ 63,280 $ 82,980 $ 31,340 $ 89,200 6999 Capital Reserve - - 108,179 - 101,959 Subtotal 89,409 63,280 191,159 31,340 191,159 Community Services-5001-572 6324 Veterans Park Improvements - - - - - 6999 Capital Reserve 5,473 5,473 Subtotal 5,473 5,473 Public Works/Transportation-5401-541 6999 Capital Reserve 674,275 674,275 Subtotal - 674,275 674,275 Non Departmental/Transfers 19001-5811 3930 Transfer to H.S.Const.Fund 265,000 - - 265,000 - - - - Total Expenditures $ 354,409 $ 63,280 $ 870,907 $ 31,340 $ 870,907 2-131 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 $ 30,000 Road Mini Patrol Shields 3,000 UAS Battery Replacement Cart 1,500 SWAT Vests 8,000 Active Shooter Vest Plates 38,000 Police Bicycles and Equipment 5,300 Crime Scene Camera Replacements 3,400 Total $ 89,200 2-132 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 i 1 r _ ��eo� AVENTURA CHARTER HIGH SCHOOL CONSTRUCTION FUND 2-133 CITY OF AVENTURA AVENTURA CHARTER SCHOOL CONSTRUCTION FUND - 393 CATEGORY SUMMARY FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018119 2019120 2020121 2020121 2021122 310000/319999 Locally Levied Taxes $ $ $ $ $ 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues 340000/349999 Charges for Services 350000/359999 Fines&Forfeitures 360000/369999 Miscellaneous Revenues 1,726,303 853,027 508,680 380000/389999 Transfer/Debt Proceeds 399900/399999 Fund Balance 269,945 134,973 Total Available $ 1,726,303 $ 853,027 $ 269,945 $ 643,653 $ EXPENDITURES OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019120 2020121 2020/21 2021/22 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 13,756,177 1,130,581 269,945 234,227 7000/7999 Debt Service - 9000/9999 Transfers Total Expenditures $ 13,756,177 $ 1,130,581 $ 269,945 $ 234,227 $ 2-134 CITY OF AVENTURA AVENTURA CHARTER SCHOOL CONSTRUCTION FUND- 393 2021/22 REVENUE PROJECTIONS OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019120 2020121 2020/21 2021122 Miscellaneous Revenues 3842000 Bond Proceeds $ $ $ $ $ 3811001 Transfer from General Fund Reserves 400,000 3611000 Interest 191,303 203,027 8,680 3661501 Advance from General Fund Naming Rights Donation 3661501 Miscellaneous Contributions 1,270,000 250,000 500,000 3811001 Transfer from General Fund Intersection Safety Camera Program 3814000 Transfer from Capital Projects Fund Park Impact Fees 265,000 - 1,726,303 853,027 508,680 Fund Balance Carryover 269,945 134,973 269,945 134,973 Total Revenues $ 1,726,303 $ 853,027 $ 269,945 $ 643,653 $ EXPENDITURES 6010/9001 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019120 2020121 2020/21 2021122 CAPITAL OUTLAY CONTRACTUAL SERVICES Charter School/Capital Outlay-6010-561 6208 Facility/Building Construction 13,756,177 1,130,581 269,945 $ 234,227 $ Subtotal 13,756,177 1,130,581 269,945 234,227 COSTS OF ISSUANCE Non-Departmental-9001-590 3125 Prof.Services-Costs of Issuance $ $ $ $ $ Su $ 13,756,177 $ 1,130,581 $ 269,945 $ 234,227 $ Note: The completion of the Locker Room Improvement Project is the only remaining expenditure being funded from the Aventura Charter School Construction Fund. As of the June 21, 2021 Capital Improvement Status Report, this project is now substantially complete. The Certificate of Occupancy has been issued and the punch list has been completed and accepted. In addition, all close out documents have been submitted excluding the final release of lien which will be submitted once the final pay application is submitted and approved. Once the above process is complete, the Fund will be reconciled and closed out accordingly. 2-135 REVENUE PROJECTION RATIONALE 3842000 Bond Proceeds — Funding made available through the issuance of the Capital Revenue Bonds, Series 2018 from BB&T Bank 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 $ 6,000,000 Long-term advance (Naming Rights) 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 2020/21 CAPITAL OUTLAY CONTRACTUAL SERVICES Charter School/Capital Outlay-6010-561 6208 Facility/Building Construction $ 8,400,779 $ 1,192,166 $ 794,303 $ 10,387,248 6208 Direct Purchase by City 5,295,350 5,295,350 6208 Architect 775,000 775,000 6208 Builders Risk Insurance 40,500 40,500 6208 FF&E 370,198 370,198 6208 Technology 556,000 556,000 6208 Threshold Inspection/Testing 85,159 85,159 6208 Traffic Engineer 35,000 35,000 6208 Contingency 188,514 188,514 Subtotal 15,476,500 1,192,166 794,303 17,462,969 COSTS OF ISSUANCE Non-Departmental-9001-590 3125 Prof.Services-Costs of Issuance $ 55,500 $ $ $ 55,500 Subtotal 55,500 55,500 Total Expenditures $ 15,532,000 $ 1,192,166 $ 794,303 $ 17,518,469 2-136 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 STORMWATER UTILITY FUND 2-137 CITY OF AVENTURA STORMWATER UTILITY FUND - 410 CATEGORY SUMMARY FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019120 2020121 2020/21 2021122 3100001319999 Locally Levied Taxes $ $ $ $ $ 32 000 01329999 Licenses& Permits 33 000 01339999 Intergovernmental Revenues 252,106 3400001349999 Charges for Services 1,347,009 1,442,333 1,300,000 475,904 1,465,000 3500001359999 Fines& Forfeitures 3600001369999 Miscellaneous Revenues 6,697 10,039 2,000 516 2,000 38 000 01389999 Transfer from Funds 3999001399999 Fund Balance 413,229 206,615 38,250 Total Available $ 1,353,706 $ 1,704,478 $ 1,715,229 $ 683,035 $ 1,505,250 EXPENDITURES OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019120 2020121 2020121 2021122 100012999 Personal Services $ - $ - $ - $ - $ 300013999 Contractual Services 568,411 653,679 685,000 255,460 690,000 400014999 Other Charges &Services 500015399 Commodities 540015999 Other Operating Expenses 414,234 413,942 5,250 5,250 Total Operating Expenses 982,646 1,067,621 690,260 256,460 695,250 600016999 Capital Outlay 152,591 1,024,979 737,458 810,000 900019999 Transfers Total Expenditures $ 1,135,236 $ 1,067,621 $ 1,715,229 $ 992,918 $ 1,505,250 2-138 CITY OF AVENTURA STORMWATER UTILITY FUND 410 2021/22 REVENUE PROJ ECTIONS OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018119 2019120 2020121 2020/21 2021/22 Intergovernmental Revenues 3343606 FDEP Grant $ $ 262,106 $ $ $ Subtotal 262,106 Charges for Services 3439110 Stormwater Utility Fees 1,347,009 1,442,333 1,300,000 476,904 1,466,000 Subtotal 1,347,009 1,442,333 1,300,000 476,904 1,466,000 Miscellaneous Revenues 3611000 Interest 6,697 10,039 2,000 616 2,000 Subtotal 6,697 10,039 2,000 616 2,000 Fund Balance 3999000 Carryover 413,229 206,616 38,260 Subtotal 413,229 206,616 38,260 Total Revenues 11111191.363,706 $ 1,704,478 $ 1,716,229 $ 683,036 $ 1,606,260 CITY OF AVENTURA STORMWATER U-9ITY FUND 410 2020/21 EXPENDITURES 6401 OBJECT APPROVED HALF YEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019120 2020/21 2020121 2021/22 Operating CONTRACTUAL SERVICES Public Works/Transportation-6401.638 3110 Prof.Services-Engineering $ 123,370 $ 146,268 $ 146,000 $ 60,723 $ 160,000 3460 Lands Maint.-Streets 326,630 344,979 370,000 138,778 370,000 3460 Street Maint./Drainage 119,411 163,432 170,000 66,969 170,000 Subtotal 668,411 663,679 686,000 266,460 690,000 OTHER OPERATING EXPENSES Public Works/Transportation-6401.638 6410 Subscriptions&Memberships 226 1,260 1,260 6420 Conferences&Seminars 1,866 426 2,600 2,600 6460 Training 902 1,600 1,600 6916 Depreciation 411,466 413,292 Subtotal 414,234 413,942 6,260 6,260 CAPITAL OUTLAY Public Works/Transportation-6401.638 6306 Drainage Improvements 120,083 660,000 399,396 810,000 6309 Seawall Improvements 32,608 374,979 338,063 6999 Capital Reserve Subtotal 162,691 1,024,979 737,468 810,000 Total Expenditures $ 1,136,236 $ 1,067,621 $ 1,716,229 $ 992,918 $ 1,606,260 2-139 REVENUE PROJECTION RATIONALE 3439110 Stormwater Utility Fees — A stormwater utility fee is assessed against each developed property within the City for services and facilities provided by the stormwater management system. The rate per equivalent residential unit ("ERU") to be used in calculating stormwater utility fees is as follows: 1. Single-family dwelling units: one (1.0) ERU. 2. Multi-family dwelling units: one (1.0) ERU per dwelling unit. 3. Non-residential developed properties: shall be assigned ERUs on the basis of one (1.0) ERU per 1,548 square feet of impervious area. The following procedures and criteria are to be used to calculate stormwater utility fees: 1. Each single-family dwelling unit, multi-family dwelling unit and non-residential developed property shall be assessed a stormwater utility fee calculated by multiplying the rate for one (1.0) ERU by the number of ERUs provided in sections 1 — 3 above, respectively. 2. The stormwater utility fees, together with investment earnings shall be deposited in the Stormwater Utility Fund and shall be used exclusively for planning, constructing, financing, operating and maintaining the stormwater utility and the infrastructure of the stormwater management system. The City's current Stormwater Utility Fee is $3.50/ERU but will continue to be monitored to see if any adjustments may be necessary in order to sustain the fund's projected future operating and capital expenditures. The budgeted revenue amount is based on 38,153 ERUs at 96%. Stormwater Utility Fees $750,000 $500,000 $250,000 $_ t 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. Infrastructure Replacement -Yacht Club Dr. from 34t" Ave. to the Pointe $ 525,000 Curb Replacement - E Country Club Dr. & 190t" St. 285,000 Total $ 810,000 2-140 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 •1 �1 POLICE OFFDUTY SERVICES FUND 2-141 CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND —620 CATEGORY SUMMARY FISCAL YEAR 2021/22 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 HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019120 2020/21 2020/21 2021/22 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses&Permits 330000/339999 Intergovernmental Revenues - - - - - 340000/349999 Charges for Services 676,491 549,998 475,000 246,441 550,000 350000/359999 Fines&Forfeitures - - - - - 360000/369999 Miscellaneous Revenues 380000/389999 Transfer from Funds 399900/399999 Fund Balance - - - - - Total Available $ 676,491 $ 549,998 $ 475,000 $ 246,441 $ 550,000 EXPENDITURES OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 1000/2999 Personal Services $ 510,219 $ 523,890 $ 475,000 $ 216,649 $ 550,000 3000/3999 Contractual Services - - - - - 4000/4999 Other Charges&Services 5000/5399 Commodities 5400/5999 Other Operating Expenses - - - - - Total Operating Expenses 510,219 523,890 475,000 216,649 550,000 6000/6999 Capital Outlay - - - - - Total Expenditures $ 510,219 $ 523,890 $ 475,000 $ 216,649 $ 550,000 2-142 CITY OF AVENTURA DUTY SERVIWUND 620 2021/22 REVENUE PROJECTIONS OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 Charges for Services 3421100 Police Detail Billing $ 676,491 $ 549,998 $ 475,000 $ 246,441 $ 550,000 Total Revenues $ 676,491 $ 549,998 $ 475,000 $ 246,441 $ 550,000 EXPENDITURES 2001-521 OBJECT APPROVED HALFYEAR CITY MANAGER CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2020/21 2021/22 PERSONAL SERVICES Public Safety-2001-521 1420 Extra Duty Detail $ 510,219 $ 523,890 $ 475,000 $ 216,649 $ 550,000 Total Expenditures $ 510,219 $ 523,890 $ 475,000 $ 216,649 $ 550,000 REVENUE PROJECTION RATIONALE 3421100 Police Detail Billing — Estimated amount of revenue generated by offduty details provided to the City's businesses and condominium associations. 2-143 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 7e n�p THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 2-144 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 i 1 r _ ��eo� SUMMARY OF CAPITAL IMPROVEMENT PROGRAM 3-1 CITY OF AVENTURA CAPITAL IMPROVEMENT PROGRAM 2021/22 —2025/26 FIVE-YEAR HIGHLIGHTS Beautification and Park Facility Improvement Projects (BP) ✓ Founders Park and Waterways Park Improvements totaling $1,762,500 and $463,250, respectively to maintain and enhance these facilities. Transportation Improvement Projects (TI) ✓ Road Resurfacing projects totaling $2,089,000 to resurface asphalt and enhance safety on NE 2811 Ave., NE 34t" Ave. from 207t" St. to 2131" St., NE 31st Ave., NE 183rd St., Aventura Blvd., Country Club Dr. and Williams Island Blvd. ✓ Transportation System Improvements totaling $550,000 to provide new crosswalk solar lighting at various locations. ✓ Circulator System Improvements totaling $35,000 to retrofit existing bus shelters with solar lighting. Drainage Improvement Projects (DI) ✓ Stormwater Drainage Improvements totaling $2,960,000 to address the long-term impacts of the rising sea levels including the following in FY 2021/22: • Drainage Improvements for Infrastructure Replacement at Yacht Club Dr. from 34tn Ave. to the Pointe; and • Curb Replacement on E Country Club Dr. and 1901" St. Public Building and Facility Improvement Projects (PBF) ✓ Building Repairs and Other Improvements totaling $391,000 at Aventura City of Excellence School ("ACES") to: • Replace classroom furniture ($160,000) • Replace playground surfacing and equipment ($231,000) ✓ Government Center Improvements totaling $370,000 primarily to: • Replace the CATV Camera Generator($25,000) • Renovate the Building Division Area ($20,000) • Upgrade bathrooms in the Police Department ($72,000) • Make AACC roofing repairs ($65,000) • Make CRC roofing repairs ($95,000) • Replace 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, ($174,500 and $210,500, 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. ✓ Provides the necessary funding to continue the initial installation and maintenance of the computers, laptops, servers and network infrastructure at the Don Soffer Aventura High School ("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 (5th) 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 2021/22 — 2025/26. 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. 3-6 Summary of Recommended Projects The proposed 2021/22 —2025/26 CIP includes 39 projects in six (6)functional categories with a total value of $18,084,059. The following represents the percentage of total funding that each functional category has been allocated: 1. Beautification and Park Facility Improvement Projects (14%) 2. Transportation System Improvement Projects (15%) 3. Drainage System Improvement Projects (16%) 4. Public Building and Facility Improvement Projects (9%) 5. Information Technology Improvement Projects (25%) 6. Capital Equipment Purchase and Replacement Projects (21%) Summary of Major Programs by Year The following table presents a summarized breakdown of the costs of the various projects recommended for funding categorized by major function for each of the five (5) years covered by the CIP• TABLE 1 CAPITAL IMPROVEMENT PROGRAM SUMMARY OF MAJOR PROGRAMS BY YEAR PROJECTS SCHEDULED FOR 2021/22-2025/26 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROGRAM 2021122 2022/23 2023/24 2024125 2025/26 TOTAL Beautification&Park Facility Improvement Projects $ 37,350 $ 565,350 $ 916,600 $ 723,000 $ 359,350 $ 2,601,650 Transportation System Improvement Projects 256,000 489,000 648,000 633,000 663,000 2,689,000 Drainage System Improvement Projects 810,000 700,000 350,000 850,000 250,000 2,960,000 Public Building&Facility Improvement Projects 53,000 439,000 582,900 261,000 212,000 1,547,900 Information Technology Improvement Projects 681,459 1,234,625 860,375 785,375 897,875 4,459,709 Capital Equipment Purchase&Replacement Project 663,550 879,450 756,200 740,800 785,800 3,825,800 Totals $ 2,501,359 $ 4,307,425 $ 4,114,075 $ 3,993,175 $ 3,168,025 $ 18,084,059 Capital Improvement Program 2021/22 -2025/26 Summary of Major Programs by Function 21% 5% 2 % 16% ■Beautification/Park Facility ■TransportSystem ■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 2021/22-2025/26 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED FUNDINGSOURCE 2021122 2022123 2023/24 2024/25 2025126 TOTAL General Fund-001 $ 910,075 $ 2,481,425 $ 2,371,575 $ 2,007,175 $ 1,637,525 $ 9,407,775 Transportation and Street Maintenance Fund-120 256,000 489,000 648,000 633,000 663,000 2,689,000 Charter School Fund-190 168,500 427,000 584,500 368,000 482,500 2,030,500 Charter High School Fund-191 267,584 210,000 160,000 135,000 135,000 907,584 Capital Projects Fund-392 89,200 - - - - 89,200 Stormwater Utility Fund-410 810,000 700,000 350,000 850,000 250,000 2,960,000 Totals $ 2,501,359 $ 4,307,425 $ 4,114,075 $ 3,993,175 $ 3,168,025 $ 18,084,059 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 2021/22 -2025/26 Summary of Proposed Appropriations by Funding Source 16% 1% 11% 52% ■General Fund ■Transport&Street Maint.Fund ■Charter School Fund ■Charter HS Fund ■Capital Projects Fund Stormwater Utility Fund 3-8 Summary of Projects by Location and Year The following table outlines the major Beautification and Park Facility and Transportation Improvement Projects by location and the year in which they are proposed to be funded: TABLE 3 CAPITAL IMPROVEMENT PROGRAM 2021/22 -2025/26 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 2021/22-2025/26 N/A Waterways Park Improvements 2022/23-2025/26 N/A Waterways Dog Park Improvements 2021/22-2025/26 N/A Veterans Park Improvements 2021/22-2025/26 N/A Peace Park Improvements 2022/23, 2024/25-2025/26 N/A Citywide Beautification Improvements 2021/22-2025/26 N/A Road Resurfacing Program NE 28"Ave. N/A 2021/22 NE 34"Ave.from 207"St.to 213"St. N/A 2022/23 N E 315'Ave. N/A 2022/23 NE 183rd St. N/A 2023/24 Aventura Blvd. N/A 2023/24 Country Club Dr. N/A 2024/25 Williams Island Blvd. N/A 2025/26 Transportation System Improvements New Crosswalk Solar Lighting Locations N/A 2021/22-2025/26 Circulator System Improvements Retrofit Bus Shelters with Solar Lighting N/A 2021/22-2022/23 Bike Share Station Program Replace Bicycles N/A 2021/22-2025/26 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$18,084,059. 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 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 Total Proj.Avail. Resources $ 40,093,439 $ 40,673,106 $ 42,823,260 $ 43,547,255 $ 44,171,871 $ 45,055,339 Proj. Operating Exp. 35,859,870 36,908,748 37,464,289 38,396,034 39,534,138 40,860,516 Proj. Debt Svice./Trans. (Include HS) 2,300,214 2,350,655 2,349,522 2,351,306 2,348,978 2,339,959 Subtotal 38,160,084 39,259,403 39,813,811 40,747,340 41,883,116 43,200,475 Balance after Operating Exp. & Debt Svice./Trans. 1,933,355 1,413,703 3,009,449 2,799,915 2,288,755 1,854,864 Less CIP Appropriations for: Beautification/Park Facility 134,800 37,350 565,350 916,600 723,000 359,350 Public Bldg& Facility 116,000 25,000 334,000 279,900 172,500 135,000 Information Technology 541,375 279,375 712,625 428,875 380,875 367,375 Capital Equipment Purch/Replace 629,380 568,350 869,450 746,200 730,800 775,800 1,421,555 910,075 2,481,425 2,371,575 2,007,175 1,637,525 Charter HS Operating Cost Subsidy 487,870 477,628 350,000 300,000 200,000 200,000 Amount added to CIP Reserve $ 23,930 $ 26,000 $ 178,024 $ 128,340 $ 81,580 $ 17,339 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 third operational year of the DSAHS is scheduled to begin on July 1, 2021 and the full impact of such operations has yet to be determined. 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J m c=i o a 2 w J m U p c Q a U_ N Z °' E E a v3 cn E p J LL > a> aaci w w O s U a a a w U 0 E o O w a m c d' p L U c a) a) a a N O E o a a .Q Q� Q > O U a Q 2 a) E �, a o U a) =0 Z) E U } E o .� Co w a 0- co U 0 _ � m N ico U Q m C' U m LL Lco U NL LmL LPL LPL CL U W E E t6 O U E > �l F O 7 O O a a m U (7 x a LL CO LL LL _ m m m m m 0 a a a a a TABLE IT-1 PROPOSED INFORMATION TECHNOLOGY IMPROVEMENT PROJECTS SCHEDULED FOR 2021122-2025126 SUMMARY BY YEAR PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED CIP# PROJECT CATEGORY DEPT.# 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL ITI Police Computers Systems<$5000 PD $ 86,375 $ 350,375 $ 169,875 $ 112,375 $ 127,375 $ 846,375 IT2 Central Computer System>$5000 IT 135,000 230,000 140,000 180,000 175,000 860,000 IT3 Radios PD 20,000 80,000 80,000 30,000 30,000 240,000 IT4 ComputerEquipmenb$5000 ACES 106,000 116,000 85,000 75,000 121,000 503,000 IT5 Computer Equipment<$5000 ACES 34,500 206,000 196,500 204,500 284,500 926,000 IT6 Computer Equipment<$5000 DSAHS 261,584 200,000 150,000 125,000 125,000 861,584 IT7 Computer Equipment<$5000 IT 6,000 6,000 6,000 6,000 6,000 30,000 IT8 Computer Equipment<$5000 F 3,000 3,000 3,000 5,000 2,000 16,000 IT9 Computer Equipment<$5000 CM 2,000 2,000 2,000 - - 6,000 IT10 Computer Equipment<$5000 PW/T 2,000 6,000 6,000 6,000 2,000 22,000 IT11 Computer Equipment<$5000 CS 11,500 12,000 4,500 7,000 7,000 42,000 IT12 Computer Equipment<$5000 CD 6,500 15,250 12,500 30,500 6,500 71,250 IT13 Computer Equipment<$5000 AACC 5,000 5,000 4,000 2,000 10,500 26,500 IT14 Computer Equipment<$5000 CC 2,000 3,000 1.000 2,000 1.000 9,000 Totals $ 681,459 $ 1,234,625 $ 860,375 $ 785,375 $ 897,875 $ 4,459,709 TABLE IT-2 PROPOSED INFORMATION TECHNOLOGY IMPROVEMENT PROJECTS SCHEDULED FOR 2021/22 -2025/26 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 $ 846,375 $ 846,375 $ $ - IT2 Central Computer System>$5000 IT 860,000 860,000 IT3 Radios PD 240,000 240,000 IT4 Computer Equipment>$5000 ACES 503,000 - 503,000 IT5 Computer Equipment<$5000 ACES 926,000 926,000 - IT6 Computer Equipment<$5000 DSAHS 861,584 - - 861,584 IT7 Computer Equipment<$5000 IT 30,000 30,000 - IT8 Computer Equipment<$5000 F 16,000 16,000 IT9 Computer Equipment<$5000 CM 6,000 6,000 IT10 Computer Equipment<$5000 PW/T 22,000 22,000 IT11 Computer Equipment<$5000 CS 42,000 42,000 IT12 Computer Equipment<$5000 CD 71,250 71,250 IT13 Computer Equipment<$5000 AACC 26,500 26,500 IT14 Computer Equipment<$5000 CC 9,000 9,000 - - Totals $ 4,459,709 $ 2,169,125 $ 1,429,000 $ 861,584 3-15 J O O O O O O O O O O FIn O� (O O r, O V In O 00 O O O O 0 O O O O O 0 F I- 0 0 V O In O O M N O (O N N N 00 N Cl) ER EH p w O O O O O O O O O ' W Q O O O O O O O O O Q F O (D O F W In N In O O O In 00 F U C? 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U U U U U U U V U d d d d d IL IL IL E Q Q Q Q a a a a U IL N N N N N N W W W W W W W W W w E E E E E E E C � 7 5 Q Q Q Q Q Q Q Q U U U U U U U U Q C C C C C C C C L 5 5 5 5 5 5 5 5 m m m m m m m m a > w w w w w w w w 0) t t t t t t t t W 2 2 2 2 2 2 F 7 7 7 7 7 7 7 7 N M V LO (O 00 0) v C a a a a a a a a a w w w w w w w w w Vd d d d d d d d d W E E E E E E E E _Q WO !E7 7 7 7 7 7 7 7 w w w w w w w w w U U U U U U U U U CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 7e n�p THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 3-17 CITY OF AVENTURA CAPITAL OUTLAY 2021/22-2025/26 IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET SCHEDULE ESTIMATED OBJECT CITY MANAGER USEFULE ANNUAL OPERATING BUDGET IMPACT CODE PROPOSAL PROJECT LIFE NO. CATEGORY RECAP 2021/22 DESCRIPTION (YEARS) 2021/22 2022/23 2023/24 2024/25 2025/26 001-80XX City Manaaer-8005-512 6402 Computer Equipment<$5,000 $ 2,000 (1) 4 $ $ $ $ $ City Clerk-8008-519 6402 Computer Equipment<$5,000 2,000 (1) 4 Finance-8010-513 6402 Computer Equipment<$5,000 3,000 (1) 4 Information Technoloay.-8012-513 6401 Computer Equipment>$5,000 135,000 (1) 4 6402 Computer Equipment<$5,000 6,000 (1) 4 Subtotal 141,000 Police-8020-521 6402 Computer Equipment<$5,000 86,375 (1) 4 6407 Radio Purchase&Replace. 20,000 (1) 5 6410 Equipment>$5,000 160,600 (1) 5 6450 Vehicles 382,500 (1) 5 Subtotal 649,475 Community Development-8040-524 6402 Computer Equipment<$5,000 6,500 (1) 4 Community Services-8050-539/572 6402 Computer Equipment<$5,000 11,500 (1) 4 6411 Equipment<$5,000 11,250 (1) 5 6310 Aventura Founders Park 10,000 (1) 10 6323 Waterways Dog Park Improvements 12,350 (1) 10 6326 Veterans Park Improvements 10,000 (1) 10 Subtotal 55,100 Public Works/Transportation-8054-539/541 6421 Government Center Improvements 25,000 (1) 10 6301 Beautification Projects 5,000 (1) 5 6402 Computer Equipment<$5,000 2,000 (1) 4 Subtotal 32,000 Arts&Cultural Center-8070-575 6402 Computer Equipment<$5,000 5,000 (1) 4 6410 Equipment>$5,000 14,000 (1) 5 Subtotal 19,000 Non-Departmental-8090-590 6999 Capital Reserve 14,772,304 N/A N/A N/A N/A N/A N/A N/A Total Capital $ 15,682,379 $ $ $ $ $ (1)-No significant impact on operating budget anticipated. 3-18 CITY OF AVENTURA CAPITAL OUTLA 2021/22-2025/26 IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET SCHEDULE-CONTINUED ESTIMATED OBJECT CITY MANAGER USEFULE ANNUAL OPERATING BUDGET IMPACT CODE PROPOSAL PROJECT LIFE NO. CATEGORY RECAP 2021/22 DESCRIPTION YEARS 2021/22 2022123 2023/24 2024/25 2025/26 TRANSPORTATION AND STREET MAINTENANCE FUND-120 Public Works/Transportation-5401-541 6304 Circulator System Improv.-Bus Shelt $ 25,000 (1) 10 $ $ $ $ $ 6305 Road Resurfacing 118,000 (1) 10 6308 Citywide Bicycle Sharing 3,000 (1) 10 6341 Transportation Systemlmprov. 110,000 (1) 10 6999 Capital Reserve 42,710 N/A N/A N/A N/A N/A N/A N/A Total Capital $ 298,710 $ $ $ $ $ CAPITAL PROJECTS FUND-392 Police-2001-521 6411 Equipment>$5,000 $ 89,200 (1) 5 $ $ $ $ $ 6999 Capital Reserve 101,959 N/A N/A N/A N/A N/A N/A N/A Community Services-5001-572 6999 Capital Reserve 5,473 N/A N/A N/A N/A N/A N/A N/A Public Works/Transportation-5401-541 6999 Capital Reserve 674,275 WA WA WA WA WA N/A N/A Total Capital $ 870,907 $ $ $ $ $ STORMWATER UTILITY FUND-410 Public Works/Transportation-5401-538 6306 Drainage Improvements $ 810,000 (1) 10 $ $ $ $ $ Total Capital $ 810,000 $ $ $ $ $ (1)No significant impact on operating budget anticipated. 3-19 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 7e n�p THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 3-20 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 APPENDIX A GLOSSARY OF ACRONYMS AND TERMS A-1 Account Appropriation A term used to identify an individual asset, An authorization granted by the City liability, expenditure control, revenue control, Commission to make expenditures and to encumbrance control or fund balance. incur obligations for specific purposes. An appropriation is limited in amount to the time it Accounting Principles Board ("APB") may be expended. Accounting Research Bulletins ("ARBs") Arts & Cultural Center ("AACC") Accounting System Assessed Valuation The total structure of records and procedures A valuation set upon real estate or other which discover, record, classify, summarize property by the County Property Appraiser and report information on the financial and the State as a basis for levying ad position and results of operations of the City valorem taxes. or any of its funds, fund types, balanced account groups or organizational Assets components. Cash, receivables or capital assets listed within the balance sheet. Accrual Basis of Accounting A method of accounting where revenues are Aventura City of Excellence School recorded when service is given and expenses ("ACES") are recognized when the benefit is received. Balance Sheet Actuary Basic financial statement that describes the A person that makes determinations of basis of accounting used in its preparation required contributions to achieve future and presentation of a specified date in the funding levels that addresses risk and time. City's assets, liabilities and the remaining fund balance or fund equity. Ad Valorem Taxes Taxes levied on all real and certain personal Balanced Budget property, tangible and intangible, according to A budget in which current funds or revenues the property's assessed valuation. equal planned expenditures. Adopted Budget Basis of Accounting The initially proposed budget as formally Basis of Accounting refers to the time period approved by the City Commission. when revenues and expenditures are recognized in the accounts and reported on the Amended Budget financial statements. Basis of accounting The adopted budget as formally adjusted by relates to the timing of the measurements the City Commission. made, regardless of the measurement focus applied. Amortization The reduction of debt through regular Basis of Budgeting payments of principal and interest sufficient to The Basis of Budgeting refers to the method retire the debt instrument at a predetermined used to determine when revenues and date known as maturity. expenditures are recognized for budgetary purposes. Budgets for governmental funds are Annual Comprehensive Financial Report adopted on a basis that is consistent with ("Annual Report") Generally Accepted Accounting Principles This official annual report presents the status ("GAAP") which require recognition of of the City's finances in a standardized format. transactions or events on a modified accrual The Annual Report is organized by fund and basis of accounting. This basis of accounting contains two (2) basic types of information: a recognizes increases and decreases in balance sheet that compares assets with financial resources only to the extent that they liabilities and fund balance and an operating reflect near-term inflows or outflows of cash. statement that compares revenues and expenditures. A-2 Basis Point Capital Budget Equal to 1/100 of 1%. If interest rates rise from A plan of proposed capital outlays and the 7.50% to 7.75%, the difference is referred to as means of financing them for the current fiscal an increase of 25 basis points. period. Bond Capital Construction Fund A written promise, generally under seal, to A fund established to account for bond pay a specified sum of money, called the face proceeds and expenditures associated with value, at a fixed time in the future, called the the purchase of properties and/or date of maturity and carrying interest at a constructions costs to be utilized for public fixed rate, usually payable periodically. Note: parks, Arts & Cultural Center, the Government The difference between a note and a bond is Center and Police Station and the Don Soffer that the latter usually runs for a longer period Aventura High School. of time and requires greater legal formality. Capital Improvement Program ("CIP") Bond Covenants A plan for capital expenditures to be incurred A legally enforceable promise made to the each year over a five-year period to meet bondholders from the issuer, generally in capital needs arising from the long-term work relation to the funding source utilized for program or otherwise. It sets forth each repayment. project or other contemplated expenditure in which the City is to have a part and specifies Bonded Debt the full resources estimated to be available to That portion of indebtedness represented by finance the projected expenditures. outstanding bonds. Capital Outlays Budget Non-recurring expenditures of an infrequent or A financial operating plan that embodies an unusual nature which may result in the estimate of proposed expenditures for a given acquisition/addition to the City's fixed capital period (usually a single fiscal year) and the assets or infrastructure. proposed means of financing them. Capital Projects Fund Budget Calendar A fund established to account for impact fees A schedule of key dates that the City utilizes and other revenues specifically earmarked for to prepare, adopt and administer the budget. capital projects restricted by City Ordinance or Commission Policy. Budget Message A general discussion of the proposed budget Carryover as presented in writing by the City Manager to An existing fund balance that is projected to the City Commission. be available for use in the City's annual budgeted expenditures. Budgetary Control The control or management of the City in Centers for Disease Control and accordance with the approved budget for the Prevention ("CDC") purpose of keeping expenditures within the limitations of available appropriations and Chart of Accounts available revenues. Represents the level of The classification system used by the City to control at which expenditures may not exceed organize the accounting for various funds. budget. Any revisions that alter the total expenditures of a department must be Charter Schools USA, Inc. ("CSUSA") approved by the City Commission. Collective Bargaining Agreement ("CBA") Commission of Accreditation for Law An employment agreement between the City Enforcement Agencies ("CALEA") and Dade County Police Benevolent Association that covers Officers and Sergeants. A-3 Commercial Paper Depreciation An unsecured promissory note that is issued The decrease in the value of physical assets for a specific amount, maturing on a specific due to their use and the passage of time. day. Normally, the maximum maturity is 270 days, but the most common length is 30 days. Don Soffer Aventura High School ("DSAHS") Community Rating System ("CRS") Encumbrances Community Recreation Center ("CRC") Obligations in the form of purchase orders, contracts or salary commitments which are Contingency chargeable to an appropriation and for which An appropriation of funds available to cover a part of the appropriation is reserved. They unforeseen events that occur during the fiscal cease to be encumbrances when paid or year. These funds, if not used, lapse at year- when the actual liability is set up. end. Note: This is not the same as fund balance. Equivalent Residential Unit ("ERU") Coronavirus Disease 2019 ("COVID-19") Expenditures For accrual basis accounts, this term Current Assets designates total charges incurred, whether Assets that one can reasonably expect to paid or unpaid, including expenses, provision convert into cash, sell or be consumed for debt service and capital outlays. For cash through operations within one (1)year. basis accounts, the term covers only actual disbursements for these purposes. Note: Current Liabilities Encumbrances are not considered Obligation whose liquidation is expected to expenditures. require the use of existing resources classified as current assets or the creation of other Expenses current liabilities. Charges incurred, whether paid or unpaid, for operation, maintenance and interest and other Debt Service charges which are presumed to benefit the The payment of principal and interest on current fiscal period. borrowed funds such as bonds. Financial Accounting Standards Board Debt Service Fund ("FASB") A fund established to finance and account for the accumulation of resources for and the Fiscal Period payment of, general long-term debt principal Any period at the end of which a and interest. Note: This fund is also referred governmental unit determines its financial to as a "Sinking Fund". condition and the results of its operations and closes its books. Note: It is usually a year, Debt Service Requirements though not necessarily a calendar year. The amounts of revenue which must be provided for a debt service fund so that all Fiscal Year ("FY") principal and interest payments can be made Any period of 12 consecutive months to which in full and on schedule. the annual budget applies and at the end of which the City determines its financial position Defeasance and results of operations. The City's fiscal year A provision that voids a bond when the begins October 1 st and ends September 30t". borrower puts cash in escrow via a refunding bond issuance sufficient to service the Fixed Assets borrower's debt. When a bond issue is Land, buildings, machinery, furniture, or other defeased, the borrower sets aside cash to pay equipment that have a useful life of more than off the bonds, therefore the outstanding debt one (1)year that cost more than $5,000. and cash offset each other on the balance sheet and are removed from the financial Florida Department of Transportation statements. ("FDOT") A-4 Florida Power& Light Company("FPL") Restricted: This classification includes Franchise Fee amounts for which constraints have been Charges to service providers for placed on the use of the resources either (a) exclusive/non-exclusive rights to operate externally imposed by creditors (such as within municipal boundaries. Examples through a debt covenant), grantors, include electric, gas, sanitation and towing. contributors, or laws or regulations of other governments, or (b) imposed by law through Full-Time Equivalent Position ("FTE") constitutional provisions or enabling A part-time position converted to the decimal legislation. equivalent of a full-time position based on 2,080 hours/year. Committed: This classification includes amounts that can be used only for Fund the specific purposes determined by a formal An independent fiscal and accounting entity action of the City Commission that can, by with a self-balancing set of accounts recording adoption of an ordinance prior to the end of cash and/or other resources, together with all the fiscal year, commit fund balance. Once related liabilities, obligations, reserves and adopted, the limitation imposed by the equities which are segregated for the purpose ordinance remains in place until a similar of carrying on specific activities or attaining action is taken (the adoption of another certain objectives in accordance with special ordinance) to remove or revise the limitation. regulations, restrictions or limitations. Resources accumulated pursuant to stabilization arrangements are reported in this Fund Accounts category. All accounts necessary to set forth the financial operations and financial condition of Assigned: This classification includes a fund. amounts that are constrained by the City's intent to be used for a specific purpose but are Fund Balance neither restricted nor committed. The City The excess of a fund's assets over its Commission has by resolution authorized the liabilities and reserves. The City follows City Manager to assign fund balance. The City GASB Statement No. 54, Fund Balance Commission may also assign fund balance as Reporting and Governmental Fund Type it does when appropriating fund balance to Definitions which requires that governmental cover a gap between estimated revenue and fund financial statements present fund appropriations in the subsequent year's balances based on classifications that budget. Unlike commitments, assignments comprise a hierarchy that is based primarily generally can only exist temporarily. In other on the extent to which the City is bound to words, an additional action does not normally honor constraints on the specific purposes for have to be taken for the removal of an which amounts in the respective assignment. Conversely, as discussed above, governmental funds can be spent. an additional action is essential to either remove or revise a commitment. The classifications used in the governmental fund financial statements are as follows: Unassigned: This classification Nonspendable: This classification includes the residual fund balance for the includes amounts that cannot be spent General Fund. This classification represents because they are either (a) not in spendable fund balance that has not been assigned to form or (b) are legally or contractually required other funds and that has not been restricted, to be maintained intact. "Not in spendable committed, or assigned to specific purposes form" includes items that are not expected to within the General Fund. Unassigned fund be converted to cash (such as inventories and balance may also include negative balances prepaid amounts) and items such as long- for any governmental fund if expenditures term amount of loans and notes receivable, as exceed amounts restricted, committed or well as property acquired for resale. The assigned for those specific purposes. corpus (or principal) of a permanent fund is an example of an amount that is legally or contractually required to be maintained intact. A-5 General Fund Interfund Transfers The fund that is available for any legal Administrative fees charged to other City authorized purpose and which is therefore funds for the provision of administration and used to account for all revenues and all other City services. activities except those required to be accounted for in another fund. Note: The Intergovernmental Revenue General Fund is used to finance the City's Revenue received from or through the ordinary operations Federal, State or County government, including State Revenue Sharing, Alcoholic Generally Accepted Accounting Principles Beverage Tax, Sales Tax and Gasoline ("GAAP") Taxes. Geographic Information System ("GIS") Inventory A detailed list showing quantities, Goal descriptions, property values, units of A statement of broad direction, purpose or measure and unit prices. Note: The term is intent based on the needs of the community. often confined to consumable supplies but A goal is general and timeless; that is, it is not may also cover fixed assets. concerned with a specific achievement in a given period. Liabilities Debts or obligations owed by one (1) entity to Government Finance Officers Association another entity payable in money, goods or ("GFOA") services. Governmental Accounting Standards Mill Board ("GASB") A taxation unit equal to $1 of tax obligation for every $1,000 of assessed property value. Grant A contribution by one (1) governmental unit to Millage another. The contribution is usually made to The total tax obligation per $1,000 of aid in the support of a specified function (e.g., assessed property value. education), but is sometimes also made for general purposes. Mission Statement The statement that identifies the particular Heating, Ventilation and Air purpose and function of a department. Conditioning ("HVAC") National Pollutant Discharge Elimination Income System ("NPDES") This term is used in accounting for governmental enterprises and represents the Net Position excess of the revenues earned over the Excess of the City's assets and deferred expenses incurred in carrying on particular outflows over its liabilities. phases of an enterprise's activities. As indicated elsewhere, the excess of the total Non-Departmental revenues over the total expenses of the utility Activities, revenues and expenditures that are for a particular accounting period is called "net not assigned to a department. income". Objective Infrastructure Something to be accomplished in specific, Public domain fixed assets including roads, well-defined and measurable terms and that is bridges, curbs, gutters, sidewalks, drainage achievable within a specific time frame. systems, lighting systems and other items that have value only to the City. Operating Budget A budget for general revenues and Interest Income expenditures such as salaries, utilities and Revenue generated through the investment of supplies. fund balances. A-6 Ordinance Revenues A formal legislative enactment by the City Increases in governmental fund type net Commission. current assets from other than expenditure refunds and residual equity transfers. Pay-as-You-Go Financing A method of paying for capital projects that Rolled-Back Rate relies on current tax and grant revenues rather The operating millage rate required to raise than on debt. the same ad valorem tax revenues as were levied in a prior year, exclusive of new Performance Budget construction, additions to structures, deletions A budget wherein expenditures are based and property added (e.g., annexations). primarily upon measurable performance of activities and work programs. Sales Tax Tax imposed on the purchase of goods and Performance Workload Indicators services. Data collected to determine how effective and/or efficient a program is in achieving its Special Revenue Fund objectives. A fund used to account for the proceeds of specific revenue sources that are legally Police Education Fund restricted to expenditure for specified A special revenue fund used to account for purposes. revenues pursuant to Florida Statute 943.25 which allows municipalities to collect two Stormwater Utility Fund dollars ($2.00) from each traffic citation for the This fund is used to account for revenues and purpose of criminal justice education and expenditures specifically earmarked for the training for police officers. construction and maintenance of the City's stormwater drainage system. Police Offduty Services Fund A special revenue fund used to account for Taxable Assessed Value ("TAV") revenues and expenditures associated with The assessed value less homestead and services provided by off-duty police officers in other exemptions, if applicable. private customer details to the various businesses and condominium associations. Taxes Compulsory charges levied by a government Property Tax for the purpose of financing services A tax levied on the assessed value of real and performed for the common benefit. This term personal property. This tax is also known as does not include specific charges made ad valorem tax. against particular persons or property for current or permanent benefits such as special Proprietary Fund assessments. Enterprise and internal service funds that are similar to corporate funds, in that they are Transportation and Street Maintenance related to assets, liabilities, equities, Fund revenues, expenses and transfers determined A special revenue fund to account for by business or quasi-business activities. Note: restricted revenues and expenditures which The Stormwater Utility Fund is an example of by Florida Statutes are designated for street this type of fund. maintenance and construction costs. Reserves Trust and Agency Funds The City's current year budgeted funds that These funds are used to account for assets are not planned to be expended. These held by the City in a trustee capacity or as an reserves may "carryover" into the available agent for individuals, private organizations, fund balance of subsequent years. other governments and/or other funds. Resolution Truth in Millage ("TRIM") A legislative act by the City Commission with The Florida Truth in Millage Act ("TRIM") less legal formality than an ordinance. serves to formalize the property tax levying A-7 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 THE REST OF THIS PAGE HAS particular item. INTENTIONALLY BEEN LEFT BLANK 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. A-8 CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 APPENDIX B AUTHORIZED INVESTMENTS SUMMARY TABLE B-1 w y C (n a3 N L L L L L L L L � Lf CB CB CB co CB co co co co co 0 ,X (V cu CD 1 1 1 1 0 r N Q C N r— Ln M N Ln Ln Ln Ln M _0t O C a) U cu a) 3 01 U N C Q O CC N (_� N O C a3 O O J O O O O C O U a3 -6 L 1 ° ° 0,0 1 1 1 1 1 ° O O 1 1 O 1 _r_ N 3 cu N 'a 7 N Ln N N N o cu °- - ci W N 0 N O C r 0 C e CD O a) O O N LL L C > U Q O 0 Q O - O m O CD i i CD i O 3 3 o co O J d as > as y C 7 � C co g y d d y o U a3 ) N 0 c D O O V)cu 2 N N N O m -o N U m Cu O a N d O � y > U O O LL Q C N O \ o 0 0 0 0 0 0 o O m o a ° E N D o 0 0 0 0 o 0 0 0 0 0 0 0 m N .6 0 C� y O O O O O Ln Ln Ln Ln Ln Ln o Ln O cu '6 (n '6 m X Q D Ln 00 N (O N co N N N 0 p y N � n o H CC E M d m Q O 6 ° — O N C 0 U y Q 3 N _ C 0 �/ /� cu c s co •' /� V Co N N > U O S ++ O O z (o E Q to N (o to N N N d H 0 C Q E Q cu O Q U) O a N a> ° o -o_ U) m ��17 i V/ vl CO > cu Q a) z z U o C -a O -C d d y `o d > O = r_ _ n C > t d x d �+ 7 E o O O N E m Q Q —co (n Q N O w (� y E x C —" coQ O O ° m N M a m m m N 2 O O a3 > y O U) C X 0) O U O CO y m as as > N — Q oO W N N " m F- N m 'u a N L U N O CO _0) rn as ¢ N as o n y U N O O d U rr Onn N as o rn d t m y� L _ V � 01 O C U y i a3 N a) C co C > C 3 d d U) Q U) 0 U) 0) fn E m CA d m as � a U 0 C O N N p C9 C , N t , m a> >. E E E N E o LL E ° ° N `° Q N rn ° > cu C C C N y -O N Q j„L m N Od U (6 In C L L L E L X ° 3 N g�t 0 > Q (6 O d nOC /rO�n /rO�n /rO�n ~ O X N t d N `o t_ U m Mn cu y -o (B U) N 0 H N Q T Q O1.1� 01 N CO N CO E Y �_ O ~ to n 2 0 .� 3 a o 2 c Q •� •� •� N N U C L Ctf z a Y -O y - a o `m `o w d m °� Q CB CB (B m CB O CO L yam) cu 0 a C .0 N Q m �_ 'w U O s .N+ E U) U) U) U J > - 0) N m O m N d o E E C C m O E O .� N E S o d °; m d m 0 < m N 0 0 0 L c E co N N ° o o as x o x n C C E .O 0) O .O. OO O O � N 5 .E in �i (g 3 > D D D LL G U U � N N 6 4 :E Ln � (O ? m t CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/22 Q� i THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK B-3 ■ I _ � I CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager By: Brian K. Raducci, Assistant City Manager— Finance and Administration DATE: July 16, 2021 SUBJECT: Resolution Establishing Proposed Millage Rate 2021/22 Fiscal Year July 22, 2021 City Commission Meeting Agenda Item 213 RECOMMENDATION It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal year 2021/22. This rate includes no increase and will generate $17,138,084 based on an assessed value of $10,451,356,658 or $162,111 less in Ad Valorem taxes than the previous year. BACKGROUND Attached hereto is a Resolution that establishes the proposed millage rate for the 2021/22 fiscal year and public hearing dates. State statutes require the City to establish a tentative millage rate and the first public hearing date that will be transmitted to the County Property Appraiser. The County Property Appraiser issues a notice to all property owners in the City that includes the proposed tax rates and public hearing dates for all government agencies imposing ad valorem taxes. A detail discussion of the requirements for setting the millage rate is contained in the attached memorandum from our Assistant City Manager— Finance and Administration. If you have any questions, please feel free to contact me. Attachment CITY OF "ENTURA FINANCE DEPARTMENT MEMORANDUM TO: Ronald J. Wasson, City Manager FROM: Brian K. Raducci, Assistant City Manager— Finance and Administration DATE: July 16, 2021 SUBJECT: Certification of Taxable Value/Public Hearing Dates DR-420 Certification of Taxable Value and Millage Rates On July 1, 2021, we received the 2021 Certification of Taxable Value— DR-420 (the "DR- 420" is included as Exhibit 1) from the Miami-Dade County Property Appraiser. On line 4 of the DR-420, the City's taxable value of $10,451,356,658 is reported. This value is approximately $56M higher than the estimated $10,395,000,000 that was tentatively reported to us on June 1, 2021 and approximately $99M or .94% less than the $10,550,216,874 which was reported to us last year at this time. The DR-420 includes a breakdown of the change in taxable value as follows: New Construction - $14,318,452 (line 5) represents the increase in taxable value for properties that came on line between January 1 and December 31, 2020. Existing Property — $53,956,613 or .52% represents the change in taxable value of existing property, [$10,437,038,206 (line 6) minus $10,383,081,593 (line 7) of the form]. The purpose of the DR-420 is for a taxing authority to calculate its "rolled-back rate." Section 200.065 (1) of the Florida Statutes, defines the rolled-back rate as "...a millage rate which, exclusive of new construction, additions to structures, deletions, increases in the value of improvements that have undergone a substantial rehabilitation..., will provide the same ad valorem tax revenue for each taxing authority as was levied during the prior year..." Due to the small increase in the City's taxable value from the prior year's final gross taxable value, our rolled-back rate for 2021 (FY 2021/22) is 1.7172 (line 16 of the DR-420) and is slightly lower than the City's current millage rate of 1.7261. Since this is the case, the City will publish a "NOTICE OF PROPOSED TAX INCREASE" and would also be required to include the statement that the current year proposed rate as a percent change of rolled-back rate is .52% in the ordinance adopting the millage rate which will be read at the two (2) public hearings in September. 1 DR-420MM-P Maximum Millage Levy Calculation Preliminary Disclosure In addition, we must prepare the DR-420MM-P (Exhibit II)to determine what other millage rates the City could adopt and by what level of Commission approval. For example: A.) Majority Vote (4 of 7 Commissioners)—a millage rate of 1.9301 mills (line 13 of the DR-420MM-P) could be adopted B.) Two-thirds Vote (5 of 7 Commissioners)—a millage rate of 2.1231 mills (line 14 of the DR-420MM- P) could be adopted In accordance with the City Commission's intent to not increase the millage rate, the proposed millage rate of 1.7261 mills has been utilized in preparing our FY 2021/22 Budget. This rate will require a majority vote of the City Commission to adopt. After a 5% reduction to cover early payment discounts of up to 4%, plus 1% for uncollectibility, the proposed millage rate will generate the $17,138,084 of ad valorem taxes reflected on page 2-10 of the budget document. You will note that this amount is $162,111 less than the $17,300,195 budgeted last year based on the same rate of 1.7261 mills. By comparison, if the roll-back rate of 1.7172 were adopted, the City would generate $17,049,718 in ad valorem taxes, for a negative difference of $88,366 ($17,049,718 — $17,138,084). Public Hearing Dates Since we received the certification on July 1, state law requires us to hold two (2) public hearings (between September 3rd and October 81n) that cannot conflict with any of the following dates: Miami-Dade County — public hearings are scheduled for September 14th and September 28tn Miami-Dade County School Board —a public hearing is scheduled for September 9tn As a result, the following dates are recommended for the City's public hearings: First public hearing 6.00 P.M., Monday, September 13th Second public hearing 6.00 P.M., Thursday, September 23rd Since we need to include the date of the first meeting on our submitted DR-420, we need to have a commitment from the Mayor and Commission by no later than the July 22nd budget review meeting. The information contained in the preceding paragraphs is based on my review of the Florida Department of Revenue's 2021 TRIM Compliance Manual. Please let me know if you have any questions or comments pertaining to this memorandum. 2 Exhibit I Reset Form Print Form DR-420 CERTIFICATION OF TAXABLE VALUE R.5/12 Rule 12D-16.002 � Florida Administrative Code FLORIDA Effective 11/12 Year: 2021 County: MIAMI-DADE Principal Authority: Taxing Authority: CITY OF AVENTURA CITY OF AVENTURA SECTION I : COMPLETED BY PROPERTY APPRAISER 1. Current year taxable value of real property for operating purposes $ 10,150,313,507 (1) 2. Current year taxable value of personal property for operating purposes $ 299,478,433 (2) 3. Current year taxable value of centrally assessed property for operating purposes $ 1,564,718 (3) 4. Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3) $ 10,451,356,658 (4) Current year net new taxable value (Add new construction,additions,rehabilitative 5. improvements increasing assessed value by at least 100%,annexations,and tangible $ 14,318,452 (5) personal property value over 115%of the previous year's value.Subtract deletions.) 6. Current year adjusted taxable value (Line 4 minus Line 5) $ 10,437,038,206 (6) 7. Prior year FINAL gross taxable value from prior year applicable Form DR-403 series $ 10,383,081,593 (7) 8 Does the taxing authority include tax increment financing areas?If yes,enter number YES ❑✓ NO Number (8) of worksheets(DR-420TIF)attached. If none,enter 0 0 Does the taxing authority levy a voted debt service millage or a millage voted for 2 Number 9. years or less under s.9(b),Article VII,State Constitution?If yes,enter the number of YES ❑✓ NO (9) DR-420DEBT,Certification of Voted Debt Millage forms attached.If none,enter 0 0 Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge. SIGN Signature of Property Appraiser: Date: HERE Electronically Certified by Property Appraiser 7/1/2021 1:49 PM SECTION II : COMPLETED BY TAXING AUTHORITY If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and possibly lose its millage levy privilege for the tax year.If any line is not applicable,enter -0-. 10. Prior year operating millage levy(If prior year millage was adjusted then use adjusted 1.7261 per$1,000 (10) millage from Form DR-422) 11. Prior year ad valorem proceeds (Line 7 multiplied by Line 70,divided by 7,000) $ 17,922,237 01) 12 Amount,if any,paid or applied in prior year as a consequence of an obligation measured by a $ 0 (12) dedicated increment value (Sum of either Lines 6c or Line 70 foraii DR-420TiF forms) 13. Adjusted prior year ad valorem proceeds (Line 11 minus Line 72) $ 17,922,237 (13) 14. Dedicated increment value,if any (Sum of either Line 6b or Line 7e for a//DR-420TIF forms) $ 0 (14) 15. Adjusted current year taxable value (Line 6 minus Line 74) $ 10,437,038,206 (15) 16. Current year rolled-back rate (Line 13 divided by Line 75,multiplied by 7,000) 1.7172 per$1000 (16) 17. Current year proposed operating millage rate 1.7261 per$1000 (17) 18 Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4,divided (18) by 1,000) $ 18,040,087 Continued on page 2 DR-420 R. 5/12 Page 2 19 TYPE of principal authority(check one) ❑ County ❑ Independent Special District (19) ZMunicipality ❑ Water Management District 20 Applicable taxing authority(check one) ❑✓ Principal Authority ❑ Dependent Special District (20) ❑ MSTU ❑ Water Management District Basin 21. Is millage levied in more than one county?(check one) ❑ Yes ❑✓ No (21) DEPENDENT SPECIAL DISTRICTS AND MSTUS STOP HERE-SIGN AND SUBMIT 22. Enter the total adjusted prior year ad valorem proceeds of the principal authority,all dependent special districts,and MSTUs levying a millage. (The sum of Line 13 from a(/DR-420 $ 17,922,237 (22) forms) 23• Current year aggregate rolled-back rate(Line 22 divided by Line 75,multiplied by 7,000) 1.7172 per$1,000 (23) 24. Current year aggregate rolled-back taxes(Line 4 multiplied by Line 23,divided by 7,000) $ 17,947,070 (24) Enter total of all operating ad valorem taxes proposed to be levied by the principal 25. taxing authority,all dependent districts,and MSTUs,if any.(The sum of Line 78 from all $ 18,040,087 (25) DR-420 forms) 26 Current year proposed aggregate millage rate(Line 25 divided by Line 4,multiplied 1.7261 per$1,000 (26) by 7,000) 27 Current year proposed rate as a percent change of rolled-back rate(Line 26 divided by 0.52 % (27) Line 23,Minus I,multiplied by 700) First public Date: Time: Place: budget hearing 19200 W.Country Club Drive g g 9/13/2021 6:00 PM EST Aventura,FL 33180 Phone:(305)466-8920 1 certify the millages and rates are correct to the best of my knowledge. Taxing Authority Certification The millages comply with the provisions of s.200.065 and the provisions of either s.200.071 or s.200.081, F.S. Signature of Chief Administrative Officer: Date: G N Title: Contact Name and Contact Title: BRIAN K.RADUCCI,ASSISTANT CITY MANAGER,FINANCE H RONALD J.WASSON,CITY MANAGER AND ADMINISTRATION E Mailing Address: Physical Address: R 19200 W.COUNTRY CLUB DRIVE 19200 W.COUNTRY CLUB DRIVE E City,State,Zip: Phone Number: Fax Number: AVENTURA,FL 33180 (305)466-8920 (305)466-8939 Instructions on page 3 Exhibit II Reset For Print Form DR-420MM-P MAXIMUM MILLAGE LEVY CALCULATION R.5/12 PRELIMINARY DISCLOSURE Rule 12D-16.002 a Florida Administrative Code FLORIDA For municipal governments,counties,and special districts Effective 11/12 Year: 2021 County: MIAMI-DADE Principal Authority: Taxing Authority: CITY OF AVENTURA CITY OF AVENTURA 1 �ls your taxing authority a municipality or independent special district that has levied ❑ Yes No (1) ad valorem taxes for less than 5 years? IF YES, all TOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation. 2. Current year rolled-back rate from Current Year Form DR-420,Line 16 1.7172 per$1,000 (2) 3. Prior year maximum millage rate with a majority vote from 2020 Form DR-420MM,Line 13 1.8578 per$1,000 (3) 4. Prior year operating millage rate from Current Year Form DR-420,Line 10 1.7261 per$1,000 (4) If Line 4 is equal to orgreaterthan Lire 3, skip to Lire 11. if less, continue to Lin Adjust rolled-back rate based on prior year majority-vote maximum millage rate 5. Prior year final gross taxable value from Current Year Form DR-420,Line 7 $ 10,383,081,593 (5) Prior year maximum ad valorem proceeds with majority vote 6' (Line multiplied by Lime S divided y 1,000) $ 19,289,689 (6) 7 Amount,if any,paid or applied in prior year as a consequence of an obligation $ 0 (7) measured by a dedicated increment value from Current Year Form DR-420 Line 12 8. Adjusted prior year ad valorem proceeds with majority vote (Lime 6 minus Lime 7) $ 19,289,689 (8) 9. Adjusted current year taxable value from Current Year form DR-420 Line 15 $ 10,437,038,206 (9) 10. Adjusted current year rolled-back rate(Lure 8 divided by Line 9,multiplied by 7,000) 1.8482 per$1,000 (10) Calculate maximum millage levy 11. Rolled-back rate to be used for maximum millage levy calculation 1.8482 per$1,000 (11) (utter Lime 70 if adjusted or else eater Lime 2) 12. Adjustment for change in per capita Florida personal income(See Lime 72 Instructions) 1, (12) 13. Majority vote maximum millage rate allowed (Lime 77 multipliedbyLine 72) 1.9301 per$1,000 (13) 14. Two-thirds vote maximum millage rate allowed (Multiply Line 73 by 7.10) 2.1231 per$1,000 (14) 15. Current year proposed millage rate 1.7261 per$1,000 (15) 16. Minimum vote required to levy proposed millage: (Check one) (16) a. Majority vote of the governing body: Check here if Line 15 is less than or equal to Line 13.The maximum millage rate is equal to the majority vote maximum rate.Enter Lime 1.3 on Line 17® ❑ b. Two-thirds vote of governing body: Check here if Line 15 is less than or equal to Line 14,but greater than Line 13.The maximum millage rate is equal to proposed rate.Enter Lime 15 on Lime 17. c. Unanimous vote of the governing body,or 3/4 vote if nine members or more: Check here if Line 15 is greater than Line 14. El The maximum millage rate is equal to the proposed rate.Eater Litre 15 an Line 17. d. Referendum: The maximum millage rate is equal to the proposed rate.Enter Litre 15 on Litre 17® 17 The selection on Line 16 allows a maximum millage rate of 1.9301 per$1,000 (17) (Eater rate indicated by choice on Lime 16) 18. Current year gross taxable value from Current Year Form DR-420,Line 4 $ 10,451,356,658 (18) Continued on page 2 Taxing Authority: DR-420MM-P CITY OF AVENTURA R.5/12 Page 2 19. Current year proposed taxes(Lute 75 multiplied by Line 7 ,divided by 7, ) $ 18,040,087 (19) Total taxes levied at the maximum millage rate (Lute 77 ultilied by Line 7 ,divided 20. $ 20,172,163 (20) by 7, 00) DEPENDENT SPECIAL DISTRICTST T a SIGN AND SUBMIT. 21 Enter the current year proposed taxes of all dependent special districts&MSTUs levying $ 0 (21) a millage. (The sum of all Lines 79 from each district's For -420MM-P) 22. Total current year proposed taxes(Line 79 plus Line 2 7) $ 18,040,087 (22) Total Maximum Taxes 23 Enter the taxes at the maximum millage of all dependent special districts&MSTUs $ 0 (23) levying a millage(The sum of all Limes 20 from each district`s For ® ®4 0MM®P) 24. Total taxes at maximum millage rate(Line20 lus Line2 ) $ 20,172,163 (24) Total Maximum Versus Total Taxes Levied 25 Are total current year proposed taxes on Line 22 equal to or less than total taxes at the Z YES NO (25) maximum millage rate on Line 24?(Check one) I certify the millages and rates are correct to the best of my knowledge.The millages Taxing Authority Certification comply with the provisions of s.200.065 and the provisions of either s.200.071 or s. S 200.081,F.S. Signature of Chief Administrative Officer: Date: G N Title: Contact Name and Contact Title: H RONALD J.WASSON,CITY MANAGER BRIAN K.RADUCCI,ASSISTANT CITY MANAGER,FINANCE E AND ADMINISTRATION R Mailing Address: Physical Address: E 19200 W.COUNTRY CLUB DRIVE 19200 W.COUNTRY CLUB DRIVE City,State,Zip: Phone Number: Fax Number: AVENTURA,FL 33180 (305)466-8920 (305)466-8939 Complete and submit this for - - ,Maximum Millage Levy Calculation-Preliminary Disclosure, to your property appraiser with the form DR-420, Certification of Taxable Value® Instructions on page 3 CITY OF AVENTURA RESOLUTION NO. 2021- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING A PROPOSED MILLAGE RATE FOR THE 2021/2022 FISCAL YEAR; PROVIDING FOR THE DATE, TIME AND PLACE OF THE PUBLIC HEARING TO CONSIDER THE PROPOSED MILLAGE RATE AND TENTATIVE BUDGET; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Chapter 200, Florida Statutes, Determination of Millage, sets forth the procedures that must be followed in establishing a millage rate and adopting an annual budget; and WHEREAS, the Miami Dade County Property Appraiser has certified the taxable value of property within the City of Aventura, as required by Chapter 200, Section 200.065(1) and Chapter 193, Section 193.023, Florida Statutes; and WHEREAS, pursuant to Chapter 200, Section 200.065(2)(b), the City of Aventura is required to establish its proposed millage rate and the date, time and place that the public hearing will be held to consider the proposed millage rate and tentative budget. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, THAT: Section 1. The following is hereby established as the proposed millage rate for the 2021/2022 fiscal year: 1.7261 per $1,000.00 of taxable assessed value. City of Aventura Resolution No. 2021- Section 2. September 13, 2021 is hereby established as the date for a public hearing on the tentative budget and proposed millage rate, to be held at 6.00 p.m. at the Aventura Government Center, 19200 West Country Club Drive, Aventura, Florida. Section 3. The City Clerk is hereby authorized and directed to place all necessary advertisements in accordance with Chapter 200, Florida Statutes, the Truth in Millage (TRIM) Bill. Section 4. This Resolution shall become effective immediately upon its adoption. The foregoing resolution was offered by Commissioner , who moved its adoption. The motion was seconded by Commissioner , and upon being put to a vote, the vote was as follows: Commissioner Jonathan Evans Commissioner Rachel S. Friedland Commissioner Denise Landman Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Dr. Linda Marks Mayor Enid Weisman PASSED AND ADOPTED this 22nd day of July, 2021. Page 2 of 3 City of Aventura Resolution No. 2021- ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 3 of 3 CITY OF "ENTURA FINANCE DEPARTMENT MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager BY: Brian K. Raducci, Assistant City Manager— Finance and Administration DATE: July 16, 2021 SUBJECT: Resolution Awarding Contract for Health Insurance for City Employees July 22, 2021 Commission Meeting Agenda Item 3 Recommendation It is recommended that the City Commission adopt the attached Resolution which awards a contract for employee health and vision insurance to United Healthcare Choice Plus BWRJ with Rx 124X and V1458 and select Aetna for the Employee Assistance Program (EAP) as specified in the RFP. Background The City has used Aetna to provide the Group Health Managed Choice POS Plan to employees since 2019. Prior to that, the City had used U n ited Healthcare to provide the Group Health Open Access POS Plan to employees since 1996. The last Request for Proposal (RFP) process was conducted in 2019. On April 26, 2021, the City in conjunction with the Rhodes Insurance Group (the City's long-time Broker/Consultant) issued an RFP for its Group Health Plan, Vision Plan and Employee Assistance Program (EAP) RFP #21-05-26-3 with a due date of May 26, 2021, at 3:00 P.M. The Objectives and Scope included in the RFP are outlined below: Objectives: ✓ Maintain or enhance existing benefits and consider specified alternative plan benefits. ✓ Provide employees and eligible dependents with convenient access to high quality health care and vision providers. ✓ Provide employees with the least stringent prescription drug formulary. ✓ Minimize the cost of providing health care and vision benefits for the City and employees electing dependent coverage. 1 Scope: Group Health Insurance ✓ Fully Insured Open Access Point of Service Plan as close to current benefits as possible. ✓ Fully Insured Open Access Point of Service Plan with alternate benefits that would mitigate premiums. Group Vision Insurance — Plan with benefits as close to current as possible. Employee Assistance Program — with up to three (3) face-to-face visits, unlimited telephonic ✓ The City will consider proposals for vision and/or EAP on a standalone basis. The RFP solicitation package was made available through www.demandstar.com and in addition, specific invitations were sent to six (6) health care plans capable of providing the requested benefits (including the incumbent company). The City received six (6) proposals for the combined health, vision and EAP benefits from Aetna, AvMed, Cigna, Florida Municipal Insurance Trust, Humana and UnitedHealthcare. The City's Broker/Consultant, The Rhodes Insurance Group (Rhodes) completed an in- depth evaluation and analysis of all of the proposals received in accordance with the Objectives and Scope outlined above as well as other criteria published in the RFP including premiums; benefit levels; provider network size, pharmacy formulary, accessibility and potential displacement of the current network providers; the proposing companies' ability to provide the administration and service for the plans proposed and their reporting capabilities. The Evaluation Committee (comprised of the Assistant City Manager — Finance & Administration, Human Resources Manager, Community Development's Executive Assistant and Purchasing Manager) reviewed the proposals and the details provided by the vendors including the following. • Comprehensive review of the proposed fully-insured benefits including a comparison of the current health, vision and EAP plans. • Detailed analysis of the premiums for the health, vision and EAP. • Detailed analysis of the provider networks proposed. • Detailed review and analysis of the proposed prescription drug formularies. • Detailed review of the vendors' responses to the questionnaire included in the RFP. After reviewing this information, the Committee identified Aetna and United Healthcare as finalists. Rhodes contacted the finalists and engaged in negotiations for a best and final offer. Rhodes final analysis of the two (2) proposals indicates that UnitedHealthcare's proposal presents the best benefits for the City of Aventura's Group Health and Vision Plans 2 effective October 1, 2021. The key competitive components of UnitedHealthcare's final proposal are outlined below: • Annual premium reduction from our current premiums of -7.88% or an estimated $247,619 annual savings. The proposed Aetna health plan premiums were 10.7% higher than current or an estimated additional $243,984 over current premiums. • No physician displacement. U n ited Healthcare had a higher percentage of providers in the network; approx. 98% vs. Aetna's 93%. • Minimal Pharmacy formulary displacement of 5.1%. • Second year premium renewal parameters based on incurred medical loss ratio. • Enhanced medical benefits including limited coverage for hearing exams and hearing aids, as well as infertility coverage. • 0.5% discount off the medical premiums for bundling the vision plan with the medical plan, equivalent to $14,837 annual savings. • $10,000 implementation allowance to select an enrollment solution who will be able to support multiple different vendors or to offset the cost of COBRA administration services. • $15,000 wellness allowance to be used during the 2021 plan year. As for the Employee Assistance Program (EAP), U n ited Healthcare initially proposed their EAP which is embedded into the medical plan. As such, the EAP would not cover employees who waive the City's medical plan. During the final negotiations, U n ited Healthcare proposed a standalone EAP that would cover all City employees and retirees. The proposed EAP premiums $1,005 higher than Aetna's EAP and did not include employer service hours, which are used by Human Resources for management trainings, critical response incidence and personal development workshops. These would be available at an additional charge of$250 + travel-time. Based on the analyses provided and the review by the evaluation committee, The Rhodes Insurance Group recommends the selection of the United Healthcare proposal for the health and vision insurance plans and the Aetna proposal for the Employee Assistance Program (EAP) effective October 1, 2021 through September 30, 2022 (see their attached letter "Exhibit A" dated July 29, 2021). The evaluation committee supports this recommendation. A copy of the RFP, submittals by all firms and other supporting documents are available for review in the Finance Department. 3 Z � 1 THE RHODES INSURANCE GROUP Managed Health ears & Group Insurance June 29, 2021 Mr. Brian Raducci, CPA Assistant City Manager—Finance & Administration City of Aventura 19200 West Country Club Drive Aventura, FL 33180 Re: City of Aventura RFP #2021-05-26-3 Group Health Plan, Plan, Vision Plan & Employee Assistance Program Dear Brian, The RFP process for the City's Group Health, Vision and Employee Assistance Program (EAP) has been completed for the October 1, 2021 effective date. The RFP was advertised on Demand Star. Specific invitations were sent to six health care plans capable of providing the requested benefits. The City received six proposals for the combined health, vision and EAP benefits from the following companies. 1. Aetna 2. AvMed 3. Cigna 4. Florida Municipal Insurance Trust 5. Humana 6. UnitedHealthcare The scope and objectives outlined in the RFP are stated below. 1. SCOPE OF REQUEST FOR PROPOSALS Group Health Insurance • Fully Insured Open Access Point of Service Plan as close to current benefits as possible. • Fully Insured Open Access Point of Service Plan with alternate benefits that would mitigate premiums. Group Vision Insurance -Plan with benefits as close to current as possible. Employee Assistance Program — with up to 3 face-to-face visits, unlimited telephonic The City will consider proposals for vision and/or EAP on a standalone basis. 1263 East Las Olas Boulevard,Suite 205,Fort Lauderdale,Florida 33301 Phone:(954)524-5075 Fax:(954)525-1248 wv,/w.therhodesinsurancegroup.com Brian Raducci City of Aventura RFP# 19-06-10-2 Group Health&Vision Plan Page 2 2. OBJECTIVES OF REQUEST FOR PROPOSALS • Maintain or enhance existing benefits and consider specified alternative plan benefits. • Provide employees and eligible dependents with convenient access to high quality health care and vision providers. • Provide employees with the least stringent prescription drug formulary. • Minimize the cost of providing health care and vision benefits for the City and employees electing dependent coverage. The RFP was released on April 26, 2021 and returned to the City on May 26, 2021. We began our analysis of the benefits, premiums, network providers and pharmacy formulary on May 27th. We presented our findings on June 15th to the evaluation committee comprised of yourself, Gladys Carcamo, Maria Galletti and Indra Sarju. The evaluation committee reviewed the proposals and the details provided by the vendors including the following. • Comprehensive review of the proposed fully insured benefits including a comparison of the current health, vision and EAP plans. • Detailed analysis of the premiums for the health, vision and EA-P. • Detailed analysis of the provider networks proposed. • Detailed review and analysis of the proposed prescription drug formularies. • Detailed review of the vendors' responses to the questionnaire included in the RFP. After the review of this information the Committee identified Aetna and UnitedHealthcare as finalists. Our final analysis of the two proposals indicates that UnitedHealthcare's proposal presents the best benefits for the City of Aventura's Group Health and Vision Plans effective October 1, 2021. The key competitive components of UnitedHealthcare's final proposal are outlined below: • Annual premium reduction in current premiums of-7.88% or an estimated $247,619 annual savings. The proposed Aetna health plan premiums were 10.7% higher than current or an estimated additional $243,984 over current premiums. • No physician displacement. UnitedHealthcare had a higher percentage of providers in the network; approx. 98%vs. Aetna's 93%. • Minimal Pharmacy formulary displacement of 5.1%. • Second year premium renewal parameters based on incurred medical loss ratio. • Enhanced medical benefits including limited coverage for hearing exams and hearing aids, as well as infertility coverage. • 0.5% discount off the medical premiums for bundling the vision plan with the medical plan, equivalent to $14,837 annual savings. • $10,000 implementation allowance to select an enrollment solution who will be able to support multiple different vendors or to offset the cost of COBRA administration services. 0 $15,000 wellness allowance to be used during the 2021 plan year. Brian Raducci City of Aventura RFP# 19-06-10-2 Group Health&Vision Plan Page 2 As for the Employee Assistance Program (EAP), UnitedHealthcare initially proposed their EAP which is embedded into the medical plan. As such, the EAP would not cover employees who waive the City's medical plan. During the final negotiations, UnitedHealthcare proposed a standalone EAP that would cover all City employees and retirees. The proposed EAP premiums $1,005 higher than Aetna's EAP and did not include employer service hours, which are used by Human Resources for management trainings, critical response incidence and personal development workshops. These would be available at an additional charge of$250 +travel-time. Based on the analyses provided and the review by the evaluation committee, The Rhodes Insurance Group recommends the selection of the UnitedHealthcare Health and Vision proposal We recommend that the City retain the Aetna's EAP for an effective October 1, 2021, through September 30, 2022. Please let us know if you have any questions or need additional information regarding our recommendation or the RFP process. Sincerely, ��(, .- Lloyd F Rhodes attachments CITY OF AVENTURA RESOLUTION NO. 2021- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AWARDING A CONTRACT FOR THE CITY'S GROUP HEALTH INSURANCE PROGRAM TO UNITEDHEALTHCARE FOR ITS CHOICE PLUS BWRJ WITH RX 124X AND V1458 FOR HEALTH AND VISION INSURANCE AND SELECT AETNA FOR THE EMPLOYEE ASSISTANCE PROGRAM (EAP) AS SPECIFIED IN THE REQUEST FOR PROPOSALS ("RFP"); AUTHORIZING THE CITY MANAGER, ON BEHALF OF SAID CITY, TO EXECUTE ASSOCIATED CONTRACTS; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City of Aventura has employees rendering valuable services; and WHEREAS, the City desires to maintain a Group Health Insurance Program and Employee Assistance Program (EAP) which offers good benefits at an affordable cost to the City and its employees; and WHEREAS, the City has properly solicited and received requests for proposals for health, vision and Employee Assistance Program (EAP) insurance coverage for City employees; and WHEREAS, the City's Group Insurance Broker/Consultant has reviewed the various proposals and, along with City staff, recommends awards of contract to U n ited Healthcare for its Choice Plus BWRJ with RX 124X Plan and V1458 for health and vision insurance and selects Aetna for the Employee Assistance Program (EAP) as specified in the RFP; and WHEREAS, the City Commission, upon the recommendation of City staff, desires to award contract to United Healthcare for health and vision insurance and Aetna for the Employee Assistance Program (EAP). NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, THAT: City of Aventura Resolution No. 2021- Section 1. The contract for employee health and vision insurance be awarded to U n ited Healthcare and the Employee Assistance Program (EAP) be awarded to Aetna in accordance with the RFP submitted by said company. Section 2. The City Manager is hereby authorized to execute, on behalf of the City, a contract by and between the parties embodying the terms, conditions, and specifications as set forth in the subject invitation, specifications, proposal and requirements for employee health and vision insurance, as well as the Employee Assistance Program (EAP). Section 3. The City Manager is hereby authorized and requested to take all necessary and expedient action to carry out the aims of this Resolution. Section 4. This Resolution shall become effective immediately upon its adoption. The foregoing resolution was offered by Commissioner who moved its adoption. The motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Jonathan Evans Commissioner Rachel S. Friedland Commissioner Denise Landman Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Dr. Linda Marks Mayor Enid Weisman PASSED AND ADOPTED this 22nd day of July, 2021. Page 2 of 3 City of Aventura Resolution No. 2021- 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 DATE: July 16, 2021 SUBJECT: Proposed Ordinance Amending Article I of Chapter 14 of the City Code Requiring Disclosure to the City of Building Engineering Reports Which Reflect Building Conditions, Including Structural and Life Safety Components 11t Reading July 22, 2021 City Commission Meeting Agenda Item 4 2nd Reading September 2, 2021 City Commission Meeting Agenda Item RECOMMENDATION It is recommended that the City Commission approve the attached proposed Ordinance recognizing the necessity to further enhance the monitoring of building conditions within the City, to ensure compliance by private property owners with life safety requirements of the Florida Building Code and Miami-Dade County and City Ordinances. BACKGROUND The duties in this section are applicable to a "Responsible Person" which include board members, condominium associations, homeowners associations, property managers, cooperative owners associations or president of any such community association. Once the "Responsible Person" receives the report of a professional engineer or architect concerning the structural, electrical, or life safety conditions of a building which is under their control they shall file a copy of the report with the City's Chief Building Official and City Manager. The timely disclosure of engineering reports to the City will serve to promote the health, safety and welfare of the residents of the City. If you have any questions, please feel free to contact me. RJW/act Attachment CCO1990-21 (Revised July 21, 2021) CITY OF AVENTURA ORDINANCE NO. 2021- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING ARTICLE I "IN GENERAL" OF CHAPTER 14 "BUILDINGS AND BUILDING REGULATIONS" OF THE CITY CODE, TO REQUIRE THE DELIVERY TO THE CITY OF BUILDING ENGINEERING REPORTS WHICH REFLECT BUILDING CONDITIONS, INCLUDING STRUCTURAL AND LIFE SAFETY COMPONENTS; PROVIDING FOR SEVERABILITY; PROVIDING FOR PENALTY; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Commission of the City of Aventura, Florida (the " City")finds that it is necessary to further enhance the monitoring of building conditions within the City to ensure compliance by private property owners with life safety requirements of the Florida Building Code and applicable Miami-Dade County and City Ordinances; and WHEREAS, the City Commission finds that the timely delivery of engineering reports to the City as provided herein will serve to promote the health, safety and welfare of the residents of the City. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. Recitals Incorporated. That each of the above-stated recitals are hereby adopted and confirmed. Section 2. City Code Amended. That Section 14-1 "Disclosure of Engineering Reports", of Article I, "In General", of Chapter 14 "Buildings and Building Regulations" of the City Code of the City of Aventura is hereby amended by creating the following new Section, to read as follows: Chapter 14 — Buildings and Building Regulations ARTICLE I An General City of Aventura Ordinance No. 2021- (Revised July 21, 2021) Section. 14-1 — Delivery of Engineering Reports. (a) The duties imposed by this Section are applicable to any person (the "Responsible Person") who serves as the president (the "President") of a condominium association, homeowners association or cooperative owners association (each constituting a"Community Association"for the purposes of this section). The duties of this Section shall also apply to any person, firm or entity serving as a property manager (the "Property Manager') for a Community Association or as a property manager for any apartment complex of more than four(4) units. Such person, firm or entity shall be included in the term "Responsible Person" as used in this Section. (b) In the event that a Responsible Person(i.e.: the President or Property Manager) receives the report of a professional engineer or architect (collectively, the "Engineer's Report") concerning the structural, electrical, or life safety conditions of a building which is under the control or jurisdiction of a Community Association served by such Responsible Person (or as the Property Manager of an apartment complex as described above), said Responsible Person shall file a copy of such Engineer's Report with the City's chief Building Official and City Manager. (c) The Engineer's Report described in paragraphs (a) and (b) above, shall be filed with the City officials listed above within 24 hours of receipt of said Engineer's Report by the Responsible Person. Filing shall be accomplished by hand delivery to the Office of the City's chief Building Official and City Manager at the Aventura Government Center and by email filing at the following link: or other link provided for this purpose on the City's website. Engineer's Reports which have been provided to a Responsible Person before the effective date of this Section shall be filed by the Responsible Person with the City within 24 hours of City's written request. Section 3. Penalty. That a violation of this Ordinance shall be subject to the penalties provided in Section 1-14 of the City Code. This Ordinance shall also be subject to enforcement under the code enforcement process provided by Chapter 2, Section 2- 331, et. seq., of the City Code as amended from time to time. Section 4. Severability. That 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 remain in effect it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Page 2 of 4 City of Aventura Ordinance No. 2021- (Revised July 21, 2021) Section 5. Inclusion in the Code. That it is the intention of the City Commission and it is hereby ordained that the provisions of this Ordinance shall become and be made a part of the Code of the City of Aventura, that the sections of this Ordinance may be renumbered or relettered to accomplish such intentions, and that the word Ordinance shall be changed to Section or other appropriate word. Section 6. Effective Date. That this Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner who moved its adoption on first reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Jonathan Evans Commissioner Rachel S. Friedland Commissioner Denise Landman Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Dr. Linda Marks Mayor Enid Weisman 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 Jonathan Evans Commissioner Rachel S. Friedland Commissioner Denise Landman Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Dr. Linda Marks Mayor Enid Weisman Page 3 of 4 City of Aventura Ordinance No. 2021- (Revised July 21, 2021) PASSED on first reading on this 22nd day of July, 2021. PASSED AND ADOPTED on second reading on this 2nd day of September, 2021. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 4 of 4 CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager `-- DATE: July 9, 2021 SUBJECT: Ordinance Amending the City Code Implementing the Recent Amendment of City Charter Section 7.03(b) Providing for Enhanced Ethics Provisions July 13, 2021 City Commission Meeting Agenda Item 7A July 22, 2021 City Commission Meeting Agenda Item 5 RECOMMENDATION It is recommended that the City Commission adopt the attached enabling Ordinance amending Article VII "Code of Ethics" of Chapter 2 "Administration" of the City Code implementing the recent amendments of City Charter Section 7.03(b). BACKGROUND On April 27, 2021, the electors of the City approved an amendment to the City Charter Section 7.03(b) to provide for enhanced ethics standards. Consensus was provided at the June 17, 2021 Commission Workshop Meeting. The second reading will be held on July 22, 2021. If you have any questions, please feel free to contact me. RJW/act Attachment CCO1988-21 CITY OF AVENTURA ORDINANCE NO. 2021- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING ARTICLE VII "CODE OF ETHICS" OF CHAPTER 2 "ADMINISTRATION" OF THE CITY CODE TO IMPLEMENT THE RECENT AMENDMENT OF CITY CHARTER SECTION 7.03(B) PROVIDING FOR ENHANCED ETHICS PROVISIONS; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN CODE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, on April 27, 2021 the electors of the City approved an amendment to City Charter Section 7.03(b) to provide for enhanced ethics standards; and WHEREAS, City Charter Section 7.03(b) requires the City Commission to adopt an enabling Ordinance as provided herein. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. Recitals Incorporated. That each of the above-stated recitals are hereby adopted and confirmed. Section 2. City Code Amended. That Section 2-397 "Ethics Requirement Concerning Community Association Service", of Article VII "Code of Ethics", of Chapter 2 "Administration" of the City Code of the City of Aventura is hereby amended by creating the following new Section, to read as follows: City of Aventura Ordinance No. 2021- Chapter 2 —ADMINISTRATION ARTICLE VII. — CODE OF ETHICS Section. 2-397. — Ethics Requirement Concerning Community Association Service. (a) In the event that a member of the City Commission( the "Elected Official") serves as an officer (the "Officer") or member of the board of directors (the "Board Member") of a condominium association, homeowners association or cooperative owners association (each constituting a "Community Association" for the purposes of this section) the Elected Official shall resign (the "Resignation Requirement") from his or her position as an Officer or Board Member, upon such Community Association instituting or maintaining litigation against the City or any City officer, employee, or agent (collectively, the "City"). This Resignation Requirement shall apply regardless of whether the litigation against the City is by claim, cross claim or counterclaim or is pending in a state or federal court. This Section 2-397 shall serve to comprehensively govern the implementation of City Charter Section 7.03 (b). (b). Within ten (10) days after an Elected Official knows or should know that litigation is pending which requires his or her resignation from a Community Association under paragraph (a) above, the Elected Official shall resign, in writing, from his or her position as an Officer or Board Member of the Community Association and shall send a copy of such written resignation to the City Clerk. (c). In the event that an Elected Official is uncertain as to the applicability of this Section, he or she shall request the written opinion of the City Attorney concerning the applicability of this Section and shall act in accordance with said opinion. Section 3. Severability. That 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 remain in effect it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Page 2 of 4 City of Aventura Ordinance No. 2021- Section 4. Inclusion in the Code. That it is the intention of the City Commission and it is hereby ordained that the provisions of this Ordinance shall become and be made a part of the Code of the City of Aventura, that the sections of this Ordinance may be renumbered or relettered to accomplish such intentions, and that the word Ordinance shall be changed to Section or other appropriate word. Section 5. Effective Date. That 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. This motion was seconded by Commissioner Landman and upon being put to a vote, the vote was as follows: Commissioner Jonathan Evans Yes Commissioner Rachel S. Friedland Yes Commissioner Denise Landman Yes Commissioner Marc Narotsky Yes Commissioner Robert Shelley Yes Vice Mayor Dr. Linda Marks 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 Jonathan Evans Commissioner Rachel S. Friedland Commissioner Denise Landman Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Dr. Linda Marks Mayor Enid Weisman Page 3 of 4 City of Aventura Ordinance No. 2021- PASSED on first reading on this 131" day of July, 2021. PASSED AND ADOPTED on second reading on this 22nd day of July, 2021. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 4 of 4 CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager DATE: July 16, 2021 SUBJECT: Resolution Urging President Joseph R. Biden, Jr. to Condemn the Cuban Government's Handling of the Pro-Democracy Protests and Support the Cuban People in Their Struggle for Freedom and Basic Needs July 22, 2021 City Commission Meeting Agenda Item 6 RECOMMENDATION It is recommended that the City Commission adopt the attached Resolution urging President Biden and his administration to condemn the Cuban government's handling of the pro-democracy protests and support the Cuban people in their struggle for democracy and basic needs. BACKGROUND The Cuban people are currently experiencing a humanitarian crisis due to severe food shortages, hunger and spikes in COVID-19 cases thereby collapsing the medical system. For over sixty years, the Cuban people have suffered under a communist dictatorship that has systematically denied the Cuban people their most basic human rights and fundamental freedoms. This regime continues to repress the communications and pleas for help by violently attacking, arresting and imprisoning protestors and critics of the government. These protests are an historic opportunity to create change in the governance of the Cuban people and denounce the communist dictatorship's violence against its populace. If you have any questions, please feel free to contact me. RJW/act Attachment CCO1993-21 CITY OF AVENTURA RESOLUTION NO. 2021- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, URGING PRESIDENT JOSEPH R. BIDEN, JR. AND THE BIDEN ADMINISTRATION TO CONDEMN THE CUBAN GOVERNMENT'S HANDLING OF THE PRO-DEMOCRACY PROTESTS AND SUPPORT THE CUBAN PEOPLE IN THEIR STRUGGLE FOR FREEDOM AND BASIC NEEDS; EXPRESSING SUPPORT FOR THE CUBAN PEOPLE'S STRUGGLE FOR DEMOCRACY AND BASIC NEEDS AND DENOUNCING THE CUBAN DICTATORSHIP'S VIOLENCE AGAINST THE CUBAN PEOPLE; PROVIDING FOR TRANSMITTAL; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, for over sixty years, the Cuban people have suffered under a Communist dictatorship that has systematically denied the Cuban people their most basic human rights and fundamental freedoms; and WHEREAS, the Cuban Communist regime continues to repress communications and pleas for help from the Cuban people, with the Associated Press reporting that authorities have blocked social media sites in an effort to stop the flow of information into, out of, and within Cuba; and WHEREAS, the Cuban Communist regime is stifling freedom of expression by violently attacking, arresting, and imprisoning peaceful protestors and critics of the government; and WHEREAS, the Cuban Communist regime is brutally beating and arresting the Cuban people for demanding basic freedoms and human needs; and WHEREAS, despite serious risks to personal health and safety, the Cuban people have mobilized on an unprecedented scale to protest the Cuban Communist regime across Cuba; and WHEREAS, the widespread protests occurring throughout Cuba are sounding the alarm of the dire situation affecting the Cuban people, and bringing light to the Cuban City of Aventura Resolution No. 2021- people's calls for freedom and an end to the oppressive Communist regime that has tyrannically ruled over the Cuban people with an iron fist for more than half a century; and WHEREAS, these protests are a historic opportunity to create change in the governance of the Cuban people, as Cubans demand freedom and shout for "Patric y Vida"—Homeland and life—a chant that turns a well-known Cuban Communist slogan on its head; and WHEREAS, the Cuban people are experiencing a humanitarian crisis due to severe food shortages, hunger, and spikes in COVID-19 infections that have led to the collapse of medical systems; and WHEREAS, the City Commission of the City of Aventura ("City") urges President Joseph R. Biden, Jr. and the Biden Administration to support the Cuban people as they struggle for and demand freedom and basic needs; and WHEREAS, the City Commission wholeheartedly expresses its support for the Cuban people's struggle for democracy and emphatically denounces the Cuban Communist dictatorship's violence against the Cuban people; and WHEREAS, the City Commission finds that this Resolution is in the best interest and welfare of the residents of the City. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. Recitals. That the foregoing "WHEREAS" clauses are ratified and confirmed as being true and correct and are made a specific part of this Resolution. Section 2. Urging President Biden and the Biden Administration. The City Commission hereby urges President Joseph R. Biden, Jr. and his administration to Page 2 of 4 City of Aventura Resolution No. 2021- condemn the Cuban Communist dictatorship's handling of the protests and to support the Cuban people in their struggle for freedom and basic needs. Section 3. Expressing Support for the Cuban People. The City Commission expresses its support for the Cuban people's struggle for democracy and basic needs and emphatically denounces the Cuban Communist dictatorship's violence against the Cuban people. Section 4. Transmittal. That the City Commission hereby directs the City Clerk to transmit a copy of this Resolution to the President of the United States, the Members of the Florida Congressional Delegation, the Secretary of the United States Department of State, the Miami-Dade County League of Cities, and all municipalities in the County. Section 5. Effective Date. That this Resolution shall be effective immediately upon adoption. The foregoing Resolution was offered by Commissioner who moved its adoption. The motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Jonathan Evans Commissioner Rachel S. Friedland Commissioner Denise Landman Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Dr. Linda Marks Mayor Enid Weisman Page 3 of 4 City of Aventura Resolution No. 2021- PASSED AND ADOPTED this 22nd day of July, 2021. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 4 of 4