09-23-2021 Second Budget Hearing Agenda City Manager
City Commission Ronald J.Wasson
Enid Weisman,Mayor
Dr.Linda Marks,Vice Mayor City Clerk
Jonathan Evans,Commissioner Ellllisa L.Horvath,MMC
Rachel S.Friedland,Commissioner i
Denise Landman,Commissioner City Attorney
Marc Narotsky,Commissioner Weiss Scrota Heltman
Robert Shelley,Commissioner e�✓ G .p�u�' Cole&Bierman
CITY COMMISSION
SECOND BUDGET HEARING AGENDA
SEPTEMBER 23, 2021
6:00 p.m.
Aventura Government Center
19200 West Country Club Drive
Aventura, FL 33180
1. CALL TO ORDER\ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. PUBLIC HEARINGS: ORDINANCES: SECOND READING - 2021/2022 BUDGET
A. AN ORDINANCE OF THE CITY OF AVENTURA,FLORIDA,ESTABLISHING AND
ADOPTING THE CITY OF AVENTURA AD VALOREM TAX OPERATING
MILLAGE LEVY RATE AT 1.7261 MILLS PER THOUSAND DOLLARS OF
TAXABLE ASSESSED PROPERTY VALUE,WHICH AS A PERCENT(%)CHANGE
OF ROLLED-BACK RATE OF 1.7172 MILLS IS 0.52% ABOVE THE ROLLED-
BACK RATE COMPUTED PURSUANT TO STATE LAW, FOR THE 2021 TAX
YEAR; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABMITY; AND
PROVIDING FOR AN EFFECTIVE DATE.
B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE
ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET,AS REVIEWED
AND APPROVED BY THE CITY COMMISSION AT THE REVIEW MEETING
HELD ON JULY 22,2021 AS THE CITY OF AVENTURA FINAL BUDGET FOR THE
2021/2022 FISCAL YEAR,PURSUANT TO SECTION 4.05 OF THE CITY CHARTER;
AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET;
PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL
AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR
AMENDMENTS; PROVIDING FOR PROCEDURES REGARDING
ENCUMBRANCES AND THE RE-APPROPRIATION OF UNEXPENDED CAPITAL
APPROPRIATIONS; ESTABLISHING THE COMMITTED FUND BALANCE FOR
CAPITAL RESERVE; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR
AN EFFECTIVE DATE.
4. ADJOURNMENT
This meeting is open to the public.In accordance with the Americans with Disabilities Act of 1990,all persons who are
disabled and who need special accommodations to participate in this meeting because of that disability should contact
the Office of the City Clerk, (305) 466-8901 or cityclerk@cityofaventura.com, not later than two days prior to such
proceedings. One or more members of the City of Aventura Advisory Boards may participate in the meeting. Anyone
wishing to appeal any decision made by the Aventura City Commission with respect to any matter considered at such
meeting or hearing will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim
record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be
based. Agenda items are available online at cityofaventura.com for viewing and printing,or may be requested through
the Office of the City Clerk at(305)466-8901 or cityclerk@cityofaventura.com.
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Ronald J. Wasson, City Manager
BY: Brian K. Raducci, Assistant City Manager— Finance and Administration
DATE: September 10, 2021
SUBJECT: Ordinance Adopting Ad Valorem Tax Rate for Fiscal Year 2021/22
1st Reading September 13, 2021 City Commission First Budget Hearing Agenda Item 3A
2"d Reading September23,2021 City Commission Second Budget Hearing Agenda Item 3A
Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal
year 2021/22.
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 over the prior year and will generate $17,138,084
based on an assessed value of$10,451,356,658.
If you have any questions, please feel free to contact me.
Attachment
CITY OF AVENTURA ORDINANCE NO. 2021-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD
VALOREM TAX OPERATING MILLAGE LEVY RATE AT 1.7261 MILLS
PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY
VALUE, WHICH AS A PERCENT (%) CHANGE OF ROLLED-BACK
RATE OF 1.7172 MILLS IS 0.52% ABOVE THE ROLLED-BACK RATE
COMPUTED PURSUANT TO STATE LAW, FOR THE 2021 TAX YEAR;
PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Miami-Dade County Property Appraiser has certified a Tax
Assessment Roll for the year 2021, which includes the assessment for the City of
Aventura; and
WHEREAS, the City Commission and the City Manager of the City of Aventura
have reviewed the 2021/2022 fiscal year budget for the various operating departments of
the City and the means of financing said budget; and
WHEREAS, the City Commission has considered an estimate of the necessary
expenditures contemplated for the fiscal year ensuing, and has determined that the levy
set forth herein below shall provide a portion of the necessary funds for said expenditures.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS, THAT:
Section 1. The City Commission does hereby establish and adopt the City of
Aventura Ad Valorem Tax Operating Millage Levy Rate of 1.7261 mills for the 2021 tax
year, or $1.7261 per thousand dollars of taxable assessed property value. Said rate as
a percent (%) change of rolled-back rate of 1.7172 mills is 0.52% above the rolled-back
rate.
Section 2. The Miami-Dade County Tax Collector is hereby directed to proceed
with the collection and enforcement of the taxes levied herein as authorized by State and
County law.
Section 3. All ordinances or parts of ordinances, resolutions or parts of resolutions
in conflict herewith are hereby repealed to the extent of such conflict.
Section 4. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity of
the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall
City of Aventura Ordinance No. 2021-
remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding
the invalidity of any part.
Section 5. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner Shelley, who moved its
adoption on first reading. The motion was seconded by Commissioner 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 2 of 3
City of Aventura Ordinance No. 2021-
PASSED on first reading this 13t" day of September, 2021.
PASSED AND ADOPTED on second reading this 23rd day of September, 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
BY: Brian K. Raducci, Assistant City Manager— Finance and Administration
DATE: September 10, 2021
SUBJECT: Ordinance Adopting 2021/2022 Operating and Capital Budget
1st Reading September 13, 2021 City Commission First Budget Hearing Agenda Item 3B
2"d Reading September23,2021 City Commission Second Budget Hearing Agenda Item 3B
Attached for your consideration, is an Ordinance that adopts the tentative Operating and
Capital Budget for fiscal year 2021/2022 that was reviewed and approved by the City
Commission at the July 22, 2021 budget review meeting. At that meeting, the City
Commission recommended and approved the budget as presented and, as such, no
revisions have been made to it.
If you have any questions, please feel free to contact me.
Attachment
CITY OF AVENTURA ORDINANCE NO. 2021-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING
THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET,AS
REVIEWED AND APPROVED BY THE CITY COMMISSION AT THE
REVIEW MEETING HELD ON JULY 22, 2021 AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 2021/2022 FISCAL YEAR,
PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING
EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET;
PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR
PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND
GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR
PROCEDURES REGARDING ENCUMBRANCES AND THE RE-
APPROPRIATION OF UNEXPENDED CAPITAL APPROPRIATIONS;
ESTABLISHING THE COMMITTED FUND BALANCE FOR CAPITAL
RESERVE; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR
AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. The tentative 2021/2022 Operating and Capital Improvement
Program Budget, reviewed and approved by the City Commission on July 22, 2021, a
copy of said budget being attached hereto and made a part hereof as specifically as if set
forth at length herein, be and the same is hereby established and adopted as the City of
Aventura's final budget for the 2021/2022 fiscal year. The tentative budget adopted
hereby may be amended or adjusted by a motion approved by a majority vote of the City
Commission at the public hearings in accordance with State Statutes.
Section 2. Expenditure of Funds Appropriated in the Budget Authorized. Funds
appropriated in the Budget may be expended by and with the approval of the City Manager
in accordance with the provisions of the City Charter and applicable law. Funds of the City
shall be expended in accordance with the appropriations provided in the Budget adopted by
this Ordinance and shall constitute an appropriation of the amounts specified therein.
Supplemental appropriations or the reduction of appropriations, if any, shall be made in
accordance with Section 4.07 of the City Charter.
City of Aventura Ordinance No. 2021-
Section 3. Budgetary Control. The 2021/2022 Operating and Capital Outlay Budget
establishes a limitation on expenditures by department total. Said limitation requires that
the total sum allocated to each department for operating and capital expenses may not be
increased or decreased without specific authorization by a duly-enacted Resolution affecting
such amendment or transfer. Therefore, the City Manager may authorize transfers from
one individual line item account to another, so long as the line item accounts are within the
same department and fund.
Section 4. Personnel Authorization. The "Personnel Allocation Summary" included
within each department budget enumerates all authorized budgeted positions for
appointment by the City Manager. All personnel filling said authorized positions shall be
paid pursuant to the City's Budget, Personnel Policies and/or collective bargaining
agreements.
Section 5. Grants and Gifts. When the City of Aventura receives monies from any
source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached
as a condition of acceptance any limitation regarding the use or expenditures of the monies
received, the funds so received need not be shown in the Operating Budget nor shall said
budget be subject to amendment of expenditures as a result of the receipt of said monies,
but said monies shall only be disbursed and applied toward the purposes for which the said
funds were received. To ensure the integrity of the Operating Budget, and the integrity of
the monies received by the City under Grants or Gifts, all monies received as contemplated
above must, upon receipt, be segregated and accounted for based upon generally accepted
accounting principles and where appropriate, placed into separate and individual trust
and/or escrow accounts from which any money drawn may only be disbursed and applied
within the limitations placed upon the Gift or Grant as aforesaid.
Page 2 of 5
City of Aventura Ordinance No. 2021-
Section 6. Amendments. Upon the passage and adoption of the 2021/2022 fiscal
year Budget for the City of Aventura, if the City Manager determines that an Operating
Department Total or a Capital Outlay Line Item will exceed its original appropriation, the City
Manager is hereby authorized and directed to prepare such Resolutions as may be
necessary and proper to modify any line item from the Budget hereby.
Section 7. Encumbrances.
1. All outstanding encumbrances for operating expenditures at September 30, 2021
shall lapse at that time; and,
2. All outstanding encumbrances for Capital Expenditures as of September 30, 2021
shall lapse at that time; and, that all unexpended Capital appropriations, including
outstanding encumbrances, may be added, at the City Manager's discretion, to the
corresponding 2020/2021 available balances and be simultaneously re-appropriated
for capital expenditures, as previously approved in the 2020/2021 fiscal year; and,
3. It is contemplated and acknowledged that the possible addition of available Capital
balances in the General Fund and other Funds and their simultaneous re-
appropriation, at the City Manager's discretion, under this Section shall not be
interpreted or construed as an increase in revenues available for appropriation under
Section 4.07 of the City Charter or as a variation of the total budget under Section 6
of the City's Original Budget Ordinance.
Section 8. Committed Fund Balance. The Committed Fund Balance to be utilized
for the Capital Reserve, as established in the 2021/2022 Budget, is $14,772,304 (effective
September 30, 2021).
Section 9. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity of
the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall
remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding
the invalidity of any part.
Section 10. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
Page 3 of 5
City of Aventura Ordinance No. 2021-
The foregoing Ordinance was offered by Commissioner Evans, who moved its
adoption on first reading. The motion was seconded by Commissioner Friedland, 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
PASSED on first reading this 13t" day of September, 2021.
PASSED AND ADOPTED on second reading this 23rd day of September, 2021.
Page 4 of 5
City of Aventura Ordinance No. 2021
ENID WEISMAN, MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
Page 5 of 5
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City of Aventura
Operati* ngand
Capital
FISCAL YEAR 2021 /2022
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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-xvii
Organization Chart/Our Mission Statement.....................................................................................xviii
Distinguished Budget Presentation Award ..........................................................................................xix
INTRODUCTION.................................................................................................................................1-1
CommunityProfile ........................................................................................................................1-2
Budget Procedures and Process..................................................................................................1-4
FinancialPolices...........................................................................................................................1-7
Cash Management/Investment Policies.......................................................................................1-9
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
el :: City of
Aventura
Government Center
19200 West Country Club Drive
Aventura, Florida 33180
Office of the City Manager
September 9, 2021
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: FY 2021/22 Budget Message Addendum
Members of the City Commission:
The City Manager's Proposed Operating and Capital Budget for all funds for the fiscal year beginning
October 1, 2021 was provided to the City Commission on July 9, 2021 and was reviewed in detail at the
July 22, 2021 budget review meeting. As previously discussed, the City Manager's proposed budget is:
• Balanced.
• Conservatively prepared.
• Maintains all of the City's current services.
• Maintains a millage rate of 1.7261 (26t" year without a millage rate increase).
• Includes staffing changes as outlined under Personal Services beginning on page xii.
• Does not include funding from the American Rescue Plan.
The attached FY 2021/22 Operating and Capital Budget is the same as that which was presented,
discussed and approved by the City Commission at the July 22, 2021 budget review meeting. The
document does not contain any budgetary revisions. The accompanying budget ordinance is scheduled
for first and second reading on September 13, 2021 and September 23, 2021, respectively.
Respectfully submitted,
Ronald J. Wks-son
City Manager
i
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2020/21
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
ii
•
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.
iii
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
iv
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
xii.
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
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
crease 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
rd
entering into the 3 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
Continue community outreach initiatives to engage the community in joint problem solving and
crime prevention techniques.
v
• 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 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.
vi
• Continue to employ 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
vii
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 $ 60,468,975
All Funds
Fund Summary by Percentage
3.91%I 1.39% 2.40% 0.88%
0.17%
3.79%, ti
0.01%
k
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
VIII
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%
8.54%
0.36 0
1.03%-/;j
■Personal Services ■Contractual Services Other Charges/Svcs ■Commodities
Other Operating Exp. Capital Outlay Debt Service
Ix
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.
x
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%
XI
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
xii
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.
XIII
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:
xiv
• $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.
xv
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.
xvi
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
xvii
CITY OF AVENTURA
ORGANIZATION CHART
Residents
City Commission
City Attorney City Manager City Clerk
Legal Services Administra on City Elections
Budget/CIF Preparation Agendas/Minutes
Customer ervice Ordinances/Resolutions
Organizati nal Oversight Records Management Program
Communic tions Proclamations
Public Safety Community Finance Community
Department Development Department Services
Department Department
Police Planning Finance/Accounting Parks
Patrol Zoning Procurement Special Events
Community Relations Building Inspections Treasury,Debt and Risk Recreation Programming
Criminal Investigations Code Compliance Management Athletic Leagues
Traffic Enforcement Economic Development Payroll/Personnel Community Recreation Center
Emergency Preparedness Business Tax Receipts Community Garden
Charter School Arts &Cultural Information Public Works/
Department Center Technology Transportation
Department Department Department
K-8 Aventura City of Excellence Facility Management Computing/Network Infrastructure ROW/Median Maintenance
School Performing Arts Programming Applications Mass Transit
Cybersecurity Community Facilities Maintenance
Don Soffer Aventura Phone Systems Capital Projects
High School* CCTV and AV Support Stormwater Drainage Maintenance
Management Provided by CSUSA Flood Plain Management
Our Mission Statement
Our mission is to join with our community to make Aventura a city of the highest quality and a city of
excellence. We do this by providing RESPONSIVE, COST EFFECTIVE AND INNOVATIVE local
government services.
xviii
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
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.
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
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INTRODUCTION
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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 1761h Street. Commission enacts Ordinances, the laws of the
City, adopts Resolutions authorizing actions on
.^y, r± 'lente�lcn FnttLauderehle behalf of the City, reviews plans for development
and establishes the policies by which the City is
i! ���� � � � IIR�tt�.craL-�[�
1 governed. The City Manager is the Chief Executive
i4 Officer of the City, overseeing the day-to-day
1� .h i i LaoPeVCIt, iJ]RIS operations, administering the City's service
I,uly%maad providers, preparing long range plans and
,. =�#�' i ��-& M implementing the policies established by the City
�� :.r I �� M,rhrMar Mali�►Lualc
�u�LYean.a l Y^ Commission.
..-- r�_.—. CArul City �r
` "' The City Commission hires the City Attorney, City
_7 Clerk and the CityManager who then hires all
Isk*zWm�,artcns North M;5re1 g
-� i rni}sa ,,? subordinate employees.
The City Commission is comprised of seven (7)
�+ members, including the Mayor and six (6)
L Commissioners.
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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
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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
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❖ 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
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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 1st. 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
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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)
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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.
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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
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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
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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.
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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
1st 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
$11
$10 °°� •
a
$9w?' •
$8 �� �
i
$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
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 Center(') - - - - - - - - -
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 AVENTURA
UMMARY OFIGNDS-W
2021/22
OPERATING&CAPITAL OUTLAY
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
FUND ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. FUND 2018/19 2019/20 2020/21 2021/22 2021/22
001 General Fund $ 59,974,450 $ 56,433,929 $ 54,715,202 $ 54,941,782 $ 54,941,782
110 Police Education Fund 5,895 4,327 13,514 5,500 5,500
120 Transportation&Street Maint.Fund 3,821,884 2,826,159 2,830,419 2,381,954 2,381,954
180 911 Fund 94,655 99,946 119,283 106,800 106,800
230-290 Debt Service Funds 3,045,375 3,228,389 2,455,435 2,457,437 2,457,437
392 Capital Projects Fund 442,263 69,255 870,907 870,907 870,907
393 Aventura Charter High School Const.Fund 1,726,303 853,027 269,945
410 Stormwater Utility Fund 1,353,706 1,704,478 1,715,229 1,505,250 1,505,250
620 Police Offduty Services Fund 676,491 549,998 475,000 550,000 550,000
Subtot 71,141,022 65,769,508 63,464,934 62,819,630 62,819,630
Interfund Eliminations (3,034,942) (3,366,994) (2,300,214) (2,350,655) (2,350,655)
I Revenue $ 68,106,080 $ 62,402,514 $ 61,164,720 $ 60,468,975 $ 60,468,975
EXPENDITURES
DEPTJ APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. DEPARTMENT 2018/19 2019/20 2020/21 2021/22 2021/22
Operating Expenditures:
0101 City Commission $ 146,406 $ 143,492 $ 150,764 $ 154,709 $ 154,709
0501 Office of the City Manager 584,141 551,117 587,135 764,675 764,675
0601 Legal 417,607 562,742 311,000 317,000 317,000
0801 City Clerk's Office 300,514 310,767 359,674 380,112 380,112
1001 Finance 1,049,136 1,072,786 1,098,400 1,121,069 1,121,069
1201 Information Technology 1,102,231 1,142,628 1,239,190 1,154,235 1,154,235
2001 Police 20,740,371 21,241,770 21,804,081 22,160,700 22,160,700
4001 Community Development 3,783,281 2,581,411 2,686,805 3,107,347 3,107,347
5001 Community Services 2,695,795 2,412,402 2,573,009 2,619,012 2,619,012
5401 Public Works/Transportation 5,766,617 5,945,285 5,907,134 6,129,180 6,129,180
7001 Arts&Cultural Center 804,742 800,995 856,996 886,788 886,788
9001 Non-Departmental 1,370,573 2,052,452 1,509,500 1,545,125 1,545,125
Subtotal 38,761,414 38,817,847 39,083,688 40,339,952 40,339,952
Capital Outlay:
8005 Office of the City Manager 1,766 2,000 2,000
8008 City Clerk's Office 887 1,578 1,000 2,000 2,000
8010 Finance 2,717 1,766 2,000 3,000 3,000
8012 Information Technology 146,945 47,362 189,138 141,000 141,000
8020 Police 860,982 660,314 1,048,938 738,675 738,675
8040 Community Development 159,574 5,314 112,784 6,500 6,500
8050 Community Services 263,285 236,114 258,352 55,100 55,100
8054 Public Works/Transportation 908,176 1,510,244 1,983,854 1,140,710 1,140,710
8069 Charter School 13,756,177 1,130,581 469,945
8070 Arts&Cultural Center 114,984 80,817 34,782 19,000 19,000
8090 Non-Departmental 178,292 16,663
8090 CIP Reserve 15,524,804 15,563,601 15,563,601
Subtotal 16,392,019 3,692,519 19,625,597 17,671,586 17,671,586
Non-Departmental.
9001 Transfer to Funds
9001 Debt Service 2,987,530 3,506,084 2,455,435 2,457,437 2,457,437
Subtotal 2,987,530 3,506,084 2,455,435 2,457,437 2,457,437
Total Expenditures $ 58,140,963 $ 46,016,450 $ 61,164,720 $ 60,468,975 $ 60,468,975
2-2
CITY OF AVENTURA
SUMMARY OF ALL FUNDS
2021/22
OPERATING &CAPITAL OUTLAY
DEPT./ APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY 2018/19 2019/20 2020/21 2021/22 2021/22
1000/2999 Personal Services $ 23,736,330 $ 24,497,716 $ 24,834,400 $ 25,389,670 $ 25,389,670
3000/3999 Contractual Services 9,155,789 8,294,435 8,507,065 8,943,803 8,943,803
4000/4999 Other Charges/Svcs 4,668,228 4,472,755 4,906,224 5,162,844 5,162,844
5000/5399 Commodities 563,556 550,196 611,000 623,800 623,800
5400/5999 Other Operating Expenses 637,511 1,002,745 224,999 219,835 219,835
Subtotal 38,761,414 38,817,847 39,083,688 40,339,952 40,339,952
6000/6999 Capital Outlay 16,392,019 3,692,519 19,625,597 17,671,586 17,671,586
7000/7999 Debt Service 2,987,530 3,506,084 2,455,435 2,457,437 2,457,437
8000/8999 Transfer to Funds - - - - -
Total Expenditures $ 58,140,963 $ 46,016,450 $ 61,164,720 $ 60,468,975 $ 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 Center(l)
Charter School(2) 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 CITY MANAGER COMMISSION
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
DEPARTMENT 2018/19 2019/20 2020/21 2021/22 2021/22
GENERAL FUND(001)
Beginning Balance/Carryover $ 15,407,572 $ 15,809,221 $ 14,621,763 $ 14,268,676 $ 14,268,676
Revenues/Sources 44,566,878 40,624,708 40,093,439 40,673,106 40,673,106
Expenditures/Uses (39,990,801) (40,169,902) (40,000,898) (40,169,478) (40,169,478)
Ending Fund Balance $ 19,983,649 $ 16,264,027 $ 14,714,304 $ 14,772,304 $ 14,772,304
SPECIAL REVENUE FUNDS:
POLICE EDUCATION FUND(110)
Beginning Balance/Carryover $ 4,007 $ 4,007 $ 8,014 $ $
Revenues/Sources 936 936 5,500 5,500 5,500
Expenditures/Uses (13,514) (5,500) (5,500)
Ending Fund Balance $ 4,943 $ 4,943 $ - $ - $ -
STREET MAINTENANCE FUND(120)
Beginning Balance/Carryover $ 461,710 $ 461,710 $ 923,419 $ 347,954 $ 347,954
Revenues/Sources 852,699 852,699 1,907,000 2,034,000 2,034,000
Expenditures/Uses (1,088,352) (1,088,352) (2,830,419) (2,381,954) (2,381,954)
Ming Fund Balance $ 226,057 $ 226,057 $ $ $
911 FUND(180)
Beginning Balance/Carryover $ 16,967 $ 16,967 $ 33,933 $ 20,000 $ 20,000
Revenues/Sources 39,336 39,336 85,350 86,800 86,800
Expenditures/Uses (47,942) (47,942) (119,283) (106,800) (106,800)
Ending Fund Balance $ 8,361 $ 8,361 $ $ $
DEBT SERVICE FUNDS(230-291)
Beginning Balance/Carryover $ $ $ $ $
Revenues/Sources 1,227,945 1,227,945 2,455,435 2,457,437 2,457,437
Expenditures/Uses (1,227,719) (1,227,719) (2,455,435) (2,457,437) (2,457,437)
Ming Fund Balance $ 226 $ 226 $ $ $
CAPITAL PROJECTS FUND(392)
Beginning Balance/Carryover $ 435,454 $ 435,454 $ 870,907 $ 870,907 $ 870,907
Revenues/Sources 752 752
Expenditures/Uses (31,340) (31,340) (870,907) (870,907) (870,907)
Ending Fund Balance $ 404,866 $ 404,866 $ - $ $
AVENTURA CHARTER HIGH SCHOOL CONSTRUCTION FUND(393)
Beginning Balance/Carryover $ - $ $ 269,945 $ $
Revenues/Sources 1,726,303 853,027
Expenditures/Uses (13,756,177) (1,130,581) (269,945)
Ming Fund Balance $ (12,029,874) $ (277,554) $ - $ $ -
STORMWATER UTILITY FUND(410)
Beginning Balance/Carryover $ 206,615 $ 206,615 $ 413,229 $ 38,250 $ 38,250
Revenues/Sources 476,420 476,420 1,302,000 1,467,000 1,467,000
Expenditures/Uses (992,918) (992,918) (1,715,229) (1,505,250) (1,505,250)
Ending Fund Balance $ (309,883) $ (309,883) $ $ $
POLICE OFFDUTY SERVICES FUND(620)
Beginning Balance/Carryover $ $ $ $ $
Revenues/Sources 246,441 246,441 475,000 550,000 550,000
Expenditures/Uses (216,649) (216,649) (475,000) (550,000) (550,000)
Ming Fund Balance $ 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 CITY MANAGER COMMISSION
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CATEGORY 2018119 2019120 2020121 2021122 2021122
Current Revenues $ 44,566,878 $ 40,624,708 $ 40,093,439 $ 40,673,106 $ 40,673,106
Carryover 15,407,572 15,809,221 14,621,763 14,268,676 14,268,676
Total Revenues $ 59,974,450 $ 56,433,929 $ 54,715,202 $ 54,941,782 $ 54,941,782
EXPENDITURES
DEPT./ APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. DEPARTMENT 2018119 2019120 2020121 2021122 2021122
Operating Expenditures:
0101 City Commission $ 146,406 $ 143,492 $ 150,764 $ 154,709 $ 154,709
0501 Office of the City Manager 584,141 551,117 587,135 764,675 764,675
0601 Legal 417,607 562,742 311,000 317,000 317,000
0801 City Clerk's Office 300,514 310,767 359,674 380,112 380,112
1001 Finance 1,049,136 1,072,786 1,098,400 1,121,069 1,121,069
1201 Information Technology 1,102,231 1,142,628 1,239,190 1,154,235 1,154,235
2001 Police 20,132,807 20,622,838 21,218,857 21,507,990 21,507,990
4001 Community Development 3,783,281 2,581,411 2,686,805 3,107,347 3,107,347
5001 Community Services 2,695,795 2,412,402 2,573,009 2,619,012 2,619,012
5401 Public Works/Transportation 3,113,731 3,274,109 3,268,540 3,350,686 3,350,686
7001 Arts&Cultural Center 804,742 800,995 856,996 886,788 886,788
9001 Non-Departmental 1,370,573 2,052,452 1,509,500 1,545,125 1,545,125
ff'SubtotalW 35,500,964 35,527,739 35,859,870 36,908,748 36,908,748
Capital Outlay
8005 Office of the City Manager 1,766 2,000 2,000
8008 City Clerk's Office 887 1,578 1,000 2,000 2,000
8010 Finance 2,717 1,766 2,000 3,000 3,000
8012 Information Technology 146,945 47,362 189,138 141,000 141,000
8020 Police 771,573 597,034 965,958 649,475 649,475
8040 Community Development 159,574 5,314 112,784 6,500 6,500
8050 Community Services 263,285 236,114 258,352 55,100 55,100
8054 Public Works/Transportation 81,638 286,755 76,800 32,000 32,000
8069 Charter School 200,000
8070 Arts&Cultural Center 114,984 80,817 34,782 19,000 19,000
8090 Non-Departmental 178,292 16,663
8090 CIP Reserve 14,714,304 14,772,304 14,772,304
Subtotal 1,719,895 1,275,169 16,555,118 15,682,379 15,682,379
Transfer to Funds 2,769,942 3,366,994 2,300,214 2,350,655 2,350,655
Subtotal 2,769,942 3,366,994 2,300,214 2,350,655 2,350,655
Total $ 39,990,801 $ 40,169,902 $ 54,715,202 $ 54,941,782 $ 54,941,782
2-6
CITY OF AVENTURA
GENERAL FUND - 001
CATEGORY SUMMARY
FISCAL YEAR 2021/22
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CODE CATEGORY 2018/19 2019/20 2020/21 2021/22 2021/22
310000/319999 Locally Levied Taxes $ 26,209,992 $ 26,787,572 $ 26,305,195 $ 26,318,084 $ 26,318,084
320000/329999 Licenses&Permits 6,592,049 4,422,173 6,499,557 6,764,500 6,764,500
330000/339999 Intergovernmental Revenues 4,847,227 4,486,760 3,088,870 3,282,676 3,282,676
340000/349999 Charges for Services 2,823,334 2,253,461 2,252,317 2,330,346 2,330,346
350000/359999 Fines&Forfeitures 2,675,837 1,657,093 1,752,500 1,782,500 1,782,500
360000/369999 Miscellaneous Revenues 1,418,439 1,017,649 195,000 195,000 195,000
380000/389999 Transfer from Funds
399900/399999 Fund Balance 15,407,572 15,809,221 14,621,763 14,268,676 14,268,676
IfTotal Available General Fund $ 59,974,450 $ 56,433,929 $ 54,715,202 $ 54,941,782 $ 54,941,782
EXPENDITURES
APPROVED CITY MANAGER COMMISSION
OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CODE CATEGORY 2018/19 2019/20 2020/21 2021/22 2021/22
1000/2999 Personal Services 23,226,111 23,973,826 24,359,400 24,839,670 24,839,670
3000/3999 Contractual Services 6,917,137 6,037,201 5,873,721 6,170,559 6,170,559
4000/4999 Other Charges&Services 4,585,661 4,385,672 4,817,014 5,073,634 5,073,634
5000/5399 Commodities 562,896 549,196 608,500 620,800 620,800
5400/5499 Other Operating Expenses 209,159 581,844 201,235 204,085 204,085
Total operating expenses 35,500,964 35,527,739 35,859,870 36,908,748 36,908,748
6000/6999 Capital Outlay 1,719,895 1,275,169 16,555,118 15,682,379 15,682,379
8000/8999 Transfer to Funds 2,769,942 3,366,994 2,300,214 2,350,655 2,350,655
T ow $ 39,990,801 $ 40,169,902 $ 54,715,202 $ 54,941,782 $ 54,941,782
2-7
CITY OF AVENTURA
GENERAL FUND - 001
FUND BALANCE ANALYSIS
FISCAL YEAR 2021/22
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CATEGORY 2018119 2019120 2020121 2021122 2021122
Beginning Fund Balance $ 15,407,572 $ 15,809,221 $ 14,621,763 $ 14,268,676 $ 14,268,676
Revenues/Sources:
Locally Levied Taxes
Property Taxes $ 17,051,593 $ 17,557,171 $ 17,375,195 $ 17,213,084 $ 17,213,084
Section 185 Premium Tax 474,040 561,953 425,000 425,000 425,000
Utility Taxes 6,141,085 6,109,599 6,005,000 6,205,000 6,205,000
Unified Comm.Tax 1,748,708 1,676,960 1,700,000 1,650,000 1,650,000
City Business Tax 794,566 881,889 800,000 825,000 825,000
Subtotal 26,209,992 26,787,572 26,305,195 26,318,084 26,318,084
Licenses&Permits 6,592,049 4,422,173 6,499,557 6,764,500 6,764,500
Intergovernmental Rev. 4,847,227 4,486,760 3,088,870 3,282,676 3,282,676
Charges for Services 2,823,334 2,253,461 2,252,317 2,330,346 2,330,346
Fines&Forfeitures 2,675,837 1,657,093 1,752,500 1,782,500 1,782,500
Miscellaneous 1,418,439 1,017,649 195,000 195,000 195,000
Interfund Transfers In
Subtotal 18,356,886 13,837,136 13,788,244 14,355,022 14,355,022
Total Revenues/Sources $ 44,566,878 $ 40,624,708 $ 40,093,439 $ 40,673,106 $ 40,673,106
APPROVED CITY MANAGER COMMISSION
OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CODE CATEGORY 2018/19 2019120 2020121 2021/22 2021/22
Expenditures/Uses:
Operating Expenditures
0101 City Commission $ 146,406 $ 143,492 $ 150,764 $ 154,709 $ 154,709
0501 Office of the City Manager 584,141 551,117 587,135 764,675 764,675
0601 Legal 417,607 562,742 311,000 317,000 317,000
0801 City Clerk's Office 300,514 310,767 359,674 380,112 380,112
1001 Finance 1,049,136 1,072,786 1,098,400 1,121,069 1,121,069
1201 Information Technology 1,102,231 1,142,628 1,239,190 1,154,235 1,154,235
2001 Police 20,132,807 20,622,838 21,218,857 21,507,990 21,507,990
4001 Community Development 3,783,281 2,581,411 2,686,805 3,107,347 3,107,347
5001 Community Services 2,695,795 2,412,402 2,573,009 2,619,012 2,619,012
5401 Public Works/Transportation 3,113,731 3,274,109 3,268,540 3,350,686 3,350,686
7001 Arts&Cultural Center 804,742 800,995 856,996 886,788 886,788
9001 Non-Departmental 1,370,573 2,052,452 1,509,500 1,545,125 1,545,125
Total Operating Expenditures 35,500,964 35,527,739 35,859,870 36,908,748 36,908,748
Capital Outlay Expenditures 1,719,895 1,275,169 1,840,814 910,075 910,075
Interfund Transfers Out 2,769,942 3,366,994 2,300,214 2,350,655 2,350,655
FTotal9fenditures/Uses 39,990,801 40,169,902 40,000,898 40,169,478 40,169,478
Ending Fund Balance
Designated for
Capital Improvements 19,983,649 16,264,027 14,714,304 14,772,304 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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
Locally Levied Taxes
3111000 Ad Valorem Taxes-Current $ 16,413,368 $ 16,771,344 $ 17,300,195 $ 17,138,084 $ 17,138,084
3112000 Ad Valorem Taxes-Delinquent 638,225 785,827 75,000 75,000 75,000
3125200 Section 185 Premium Tax 474,040 561,953 425,000 425,000 425,000
3141000 Utility Tax-Electric 4,903,339 5,017,524 4,800,000 5,000,000 5,000,000
3143000 Utility Tax-Water 1,213,984 1,062,426 1,175,000 1,175,000 1,175,000
3144000 Utility Tax-Gas 23,762 29,649 30,000 30,000 30,000
3149000 Unified Communications Tax 1,748,708 1,676,960 1,700,000 1,650,000 1,650,000
3161000 City Business Tax 794,566 881,889 800,000 825,000 825,000
Subtotal 26,209,992 26,787,572 26,305,195 26,318,084 26,318,084
Licenses&Permits
3221000 Building Permits 3,663,196 2,012,859 2,383,800 2,425,000 2,425,000
3221500 Radon/Code Comp Admin.Fee 12,301 5,340 7,500 7,500 7,500
3222000 Certificate of Occupancy 489,925 185,895 155,000 155,000 155,000
3231000 Franchise Fee-Electric 1,710,622 1,496,608 3,201,257 3,425,000 3,425,000
3234000 Franchise Fee-Gas 10,083 78,204 90,000 90,000 90,000
3237100 Franchise Fee-Sanitation 628,751 589,307 587,000 587,000 587,000
3238000 Franchise Fee-Towing 50,000 37,500 50,000 50,000 50,000
3291000 Engineering Permits 27,171 16,460 25,000 25,000 25,000
WSubtotal'm 6,592,049 4,422,173 6,499,557 6,764,500 6,764,500
Interaovernmental Revenues
3311901 CESF Police Grant - - - - -
3312000 COVID-19 - 993,615
3312100 Bulletproof Vests 5,535 -
3312910 FEMA 702,020 44,218
3343601 FDEP Agreement 200,000 - - - -
3344901 Maintenance Agreement Payment 12,676 12,676 12,670 12,676 12,676
3351200 State Revenue Sharing 850,742 775,324 691,200 730,000 730,000
3351500 Alcoholic Beverage License 25,954 29,056 20,000 20,000 20,000
3351800 Half Cent Sales Tax 2,994,211 2,577,666 2,320,000 2,475,000 2,475,000
3354930 Fuel Tax Refund 4,270 8,699 5,000 5,000 5,000
3382000 County Business Tax 51,819 45,506 40,000 40,000 40,000
Subtotal 4,847,227 4,486,760 3,088,870 3,282,676 3,282,676
Charaes For Services
3413000 Certificate of Use Fees 4,515 - 5,000 5,000 5,000
3419500 Lien Search Fees 80,300 80,750 70,000 85,000 85,000
3421300 Police Services Agreement 1,271,374 1,295,899 1,321,817 1,339,846 1,339,846
3425000 Development Review Fees 108,100 101,300 110,500 140,500 140,500
3471000 Rec/Cultural Events 2,986 2,178 - - -
3472000 Parks&Recreation Fees 310,857 298,231 125,000 250,000 250,000
3472500 Community Center Fees 260,113 155,482 150,000 100,000 100,000
3473000 Membership&Guest Fees 69,077 8,489 - - -
3474000 Founders Day 32,325 31,625 25,000 10,000 10,000
3475000 Summer Recreation 491,246 145,888 300,000 300,000 300,000
3476001 AACC Fees and Rentals 192,441 133,619 145,000 100,000 100,000
Subtotal 2,823,334 2,253,461 2,252,317 2,330,346 2,330,346
2-10
CITY OF AVENTURA
GENERAL FUND - 001
REVENUE PROJECTIONS - CONTINUED
FISCAL YEAR 2021/22
APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019120 2020/21 2021/22 2021/22
Fines&Forfeitures
3511000 County Court Fines 284,354 235,867 250,000 230,000 230,000
3541000 Code Violation Fines 5,774 11,791 2,500 2,500 2,500
3542000 Intersection Safety Camera Program 2,385,709 1,409,435 1,500,000 1,550,000 1,550,000
W Subtotal 2,675,837 1,657,093 1,752,500 1,782,500 1,782,500
Misc.Revenues
3611000 Interest Earnings 1,158,802 960,857 125,000 125,000 125,000
3644200 Sale of Assets 22,459 13,308 20,000 20,000 20,000
3644910 Lost/Abandoned Property 1,279 819 - - -
3644920 Evidence 189 9,865 - - -
3699000 Misc.Revenues 235,710 32,800 50,000 50,000 50,000
Subtotal 1,418,439 1,017,649 195,000 195,000 195,000
Non-Revenue
3999000 Carryover 15,407,572 15,809,221 14,621,763 14,268,676 14,268,676
Subtotal 15,407,572 15,809,221 14,621,763 14,268,676 14,268,676
Total Available General Fund $ 59,974,450 $ 56,433,929 $ 54,715,202 $ 54,941,782 $ 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 78.80% (effective July 2021) 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 X' �\y ti°y�\y^ ti°y�\y�ti°y�\y° °
3351500 Alcoholic Beverage License — Various alcoholic beverage license taxes are levied on
manufacturers, distributors, vendors and sales agents of alcoholic beverages in the State. The tax is
collected by the State and distributed back to the City. The City's share is approximately 38% of the
proceeds of the tax collected within the City.
3351800 Half Cent Sales Tax— This revenue source represents '/2 of the revenue generated by the
additional 1% sales tax which is distributed to counties and cities based on a per capita formula. The
amount budgeted is based on 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
$- J
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.
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019120 2020/21 2021122 2021/22
1000/2999 Personal Services $ 64,216 $ 62,606 $ 62,660 $ 62,660 $ 62,650
3000/3999 Contractual Services
4000/4999 Other Charges &Services 61,494 62,774 64,764 66,069 66,069
6000/6399 Commodities 4,187 1,470 3,600 3,600 3,600
6400/6499 Other Operating Expenses 16,610 16,742 19,760 22,400 22,400
`Total Operating Expenses $ 146,406 $ 143,492 $ 160,764 $ 164,709 $ 164,709
9r 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
0406 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
2021/22
BUDGETARY ACCOUNT SUMMARY
001-0101-511
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020121 2021122 2021/22
PERSONAL SERVICES
1210 Commission Salaries $ 66,000 $ 64,707 $ 66,000 $ 66,000 $ 66,000
2101 FICA 8,923 7,640 7,462 7,462 7,462
2401 Workers'Compensation 292 269 198 198 198
Subtotal 64,216 62,506 62,650 62,650 62,650
OTHER CHARGES&SERVICES
4030 Legislative Expenses 61,494 62,774 64,764 66,069 66,069
Subtotal 61,494 62,774 64,764 66,059 66,069
COMMODITIES
6101 Office Supplies 400 400 400 400
6290 Other Operating supplies 3,787 1,470 3,200 3,200 3,200
Subtotal 4,187 1,470 3,600 3,600 3,600
OTHER OPERATING EXPENSES
6410 Subscriptions & Memberships 10,343 12,666 10,000 12,660 12,660
6420 Conferences &Seminars 6,167 4,086 8,760 8,760 8,760
6981 High School Scholarship 1,000 1,000 1,000 1,000
Subtotal� 16,610 16,742 19,760 22,400 22,400
Total City Commission $ 146,406 $ 143,492 $ 150,764 $ 164,709 $ 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 one (1) annual scholarship for
Aventura senior Krop High School students. In FY 2022/23, additional funding will be added to this
expenditure item in order to provide a scholarship opportunity to one (1) senior 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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
1000/2999 Personal Services $ 480,096 $ 432,962 $ 460,295 $ 605,005 $ 605,005
3000/3999 Contractual Services 67,635 55,350 52,500 52,500 52,500
4000/4999 Other Charges&Services 25,444 52,889 63,340 93,170 93,170
5000/5399 Commodities 2,792 4,453 3,000 3,000 3,000
5400/5499 Other Operating Expenses 8,174 5,463 8,000 11,000 11,000
Total operating expenses $ 584,141 $ 551,117 $ 587,135 $ 764,675 $ 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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
PERSONAL SERVICES
1201 Employee Salaries $ 348,294 $ 337,710 $ 331,871 $ 440,551 $ 440,551
2101 RCA 24,806 53,367 25,388 33,702 33,702
2201 Pension 52,287 41,165 55,927 69,434 69,434
2301 Health,Life&Disability 539822 720 459914 589640 589640
2401 Workers'Compensation 887 - 1,195 29678 29678
Subtotal 480,096 4329962 460,295 605,005 605,005
CONTRACTUAL SERVICES
3150 CMCS Consulting 15,000 2,850 - - -
3170 Lobbyist Services 52,635 52,500 52,500 52,500 52,500
Subtotal 679635 559350 529500 529500 529500
OTHER CHARGES&SERVICES
4001 Travel&Per Diem 39198 69594 79500 89610 89610
4041 Car Allowance 59280 69000 69000 69000 69000
4101 Communication Services 739 840 840 19920 19920
4701 Printing&Binding 49710 29767 49000 49000 49000
4710 Printing/Newsletter 119517 369688 459000 45,000 459000
4815 Web Page Maintenance - - - 279640 27,640
Subtotal 25,444 529889 63,340 93,170 939170
COMMODITIES
5101 Office Supplies 29792 4,453 3,000 3,000 3,000
Subtotal 2,792 49453 39000 39000 3,000
OTHER OPERATING EXPENSES
5410 Subscriptions&Memberships 69861 49800 59000 7,500 79500
5420 Conferences&Seminars 95 70 29000 29500 29500
5901 Contingency 19218 593 19000 19000 19000
Subtotal 8,174 59463 8,000 11,000 11,000
Total City Manager $ 584,141 $ 5519117 $ 587,135 $ 764,675 $ 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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
1000/2999 Personal Services $ - $ - $ - $ - $
3000/3999 Contractual Services 417,607 662,742 306,000 312,000 312,000
4000/4999 Other Charges&Services
6000/6399 Commodities
6400/6499 Other Operating Expenses 5,000 5,000 5,000
rTotal Operating Expenses $ 417,607 $ 662,742 $ 311,000 $ 317,000 $ 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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018119 2019120 2020121 2021122 2021122
CONTRACTUAL SERVICES
3120 Prof.Services-Legal $ 417,607 $ 562,742 $ 306,000 $ 312,000 $ 312,000
Subtotal 417,607 562,742 306,000 312,000 312,000
OTHER OPERATING EXPENSES
5901 Contingency - - 5,000 5,000 5,000
Subtotal - - 5,000 5,000 5,000
Total Legal $ 417,607 $ 562,742 $ 311,000 $ 317,000 $ 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
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019120 2020/21 2021122 2021122
1000/2999 Personal Services $ 267,351 $ 280,671 $ 283,134 $ 303,572 $ 303,572
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges&Services 27,173 25,752 68,340 68,340 68,340
5000/5399 Commodities 3,791 1,880 4,750 4,750 4,750
5400/5499 Other Operating Expenses 2,199 2,464 3,450 3,450 3,450
Total Operating Expenses $ 300,514 $ 310,767 $ 359,674 $ 380,112 $ 380,112
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2018119 2019120 2020121 2021/22
0501 City Clerk 1.0 1.0 1.0 1.0
3005 Executive Assistant to City Clerk 1.0 1.0 1.0 1.0
Total 2.0 2.0 2.0 2.0
2-34
CITY CLERK'S OFFICE
ORGANIZATION CHART
City 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
2021/22
BUDGETARY ACCOUNT SUMMARY
001-0801-519
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018119 2019/20 2020121 2021/22 2021122
PERSONAL SERVICES
1201 Employee Salaries $ 194,381 $ 206,982 $ 204,986 $ 216,193 $ 216,193
1401 Overtime 1,386 1,266 1,600 1,600 1,600
2101 FICA 14,616 16,389 16,681 16,462 16,462
2201 Pension 27,126 28,463 30,127 31,646 31,646
2301 Health,Life&Disability 29,339 29,097 30,103 37,996 37,996
2401 Workers'Compensation 606 476 738 775 775
Subtota 267,351 280,671 283,134 303,672 303,672
OTHER CHARGES&SERVICES
4001 Travel&Per Diem 1,000 1,000 1,000
4041 Car Allowance 6,000 6,000 6,000 6,000 6,000
4101 Telephone 840 840 840 840 840
4701 Printing&Binding 643 35 1,000 1,000 1,000
4730 Records Retention 1,763 696 4,000 4,000 4,000
4740 Ordinance Codification 4,068 6,933 6,600 6,600 6,600
4911 Legal Advertising 12,469 13,636 26,000 26,000 26,000
4916 Election Expenses 1,400 (2,388) 25,000 25,000 25,000
Subtotal 27,173 26,762 68,340 68,340 68,340
COMMODITIES
6101 Office Supplies 3,142 1,690 3,000 3,000 3,000
6290 Other Operating Supplies 649 190 1,760 1,750 1,760
Subtotal 3,791 1,880 4,760 4,760 4,760
OTHER OPERATING EXPENSES
6410 Subscriptions &Memberships 2,099 2,092 1,460 1,460 1,460
6420 Conferences &Seminars 100 372 2,000 2,000 2,000
Subtotal 2,199 2,464 3,460 3,460 3,460
Total City Clerk $ 300,514 $ 310,767 $ 359,674 $ 380,112 $ 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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORYRECAP 2018119 2019/20 2020/21 2021122 2021/22
1000/2999 Personal Services $ 961,998 973,462 $ 988,716 $ 1,008,484 $ 1,008,484
3000/3999 Contractual Services 47,329 64,139 66,926 68,926 68,926
4000/4999 Other Charges&Services 34,131 23,790 36,060 36,960 36,960
6000/6399 Commodities 6,383 4,999 7,200 7,200 7,200
6400/6499 Other Operating Expenses 9,296 6,406 10,600 10,600 10,600
Total Operating Expenses $ 1,049,136 1,072,786 $ 1,098,400 $ 1,121,069 $ 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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019120 2020/21 2021122 2021/22
PERSONAL SERVICES
1201 Employee Salaries 666,398 $ 683,674 $ 686,604 $ 700,234 $ 700,234
2101 FICA 46,934 47,461 62,618 63,668 63,668
2201 Pension 93,601 96,147 99,186 101,170 101,170
2301 Health,Life&Disability 146,482 144,640 148,036 160,991 160,991
2401 Workers'Compensation 1,683 1,630 2,471 2,621 2,621
961,998 973,452 988,716 1,008,484 1,008,484
CONTRACTUAL SERVICES
3180 Medical Exams -New Employees 2,640 2,160 4,200 4,200 4,200
3190 Prof.Services 3,889 3,689 4,626 4,626 4,626
3201 Prof.Services -Auditor 40,800 68,300 48,200 60,200 60,200
Subtotal 47,329 64,139 66,926 68,926 68,926
OTHER CHARGES&SERVICES
4001 Travel& Per Diem 4,364 1,772 7,000 7,000 7,000
4101 Communication Services 1,440 1,440 1,440 1,440 1,440
4610 R&M-Vehicles 1,134 1,248 700 700 700
4660 R&M-Office Equipment 11,326 6,440 6,600 6,400 6,400
4701 Printing&Binding 3,076 3,791 3,420 3,420 3,420
4910 Advertising 12,803 9,099 17,000 17,000 17,000
Subtotal 34,131 23,790 36,060 35,960 36,960
COMMODITIES
6101 Office Supplies 4,748 3,939 6,000 6,000 6,000
6120 Computer Operating Supplies 419 467 600 600 600
6220 Gas &Oil 1,062 303 1,400 1,400 1,400
6290 Other Operating Supplies 164 290 300 300 300
Subtotal 6,383 4,999 7,200 7,200 7,200
OTHER OPERATING EXPENSES
6410 Subscriptions & Memberships 4,781 4,001 4,000 4,000 4,000
6420 Conferences &Seminars 4,614 2,406 6,000 6,000 6,000
6460 Training 1,000 1,000 1,000
6901 Contingency 500 600 500
Subtotal 9,296 6,406 10,600 10,600 10,600
Total Finance 1,049,136 $ 1,072,786 $ 1,098,400 $ 1,121,069 $ 1,121,069
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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
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
•1
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018119 2019120 2020/21 2021/22 2021/22
1000/2999 Personal Services $ 836,076 $ 864,217 $ 872,645 $ 785,720 $ 785,720
3000/3999 Contractual Services 5,397 1,489 10,000 10,000 10,000
4000/4999 Other Charges &Services 242,850 259,842 329,510 334,280 334,280
5000/5399 Commodities 11,044 14,323 17,000 17,000 17,000
5400/5499 Other Operating Expenses 6,864 2,757 10,035 7,235 7,235
Wtal Operating Expenses $ 1,102,231 $ 1,142,628 $ 1,239,190 $ 1,154,235 $ 1,154,235
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 2018119 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
2021/22
BUDGETARY ACCOUNT SUMMARY
001-1201-513
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORYRECAP 2018/19 2019/20 2020121 2021/22 2021/22
PERSONAL SERVICES
1201 Employee Salaries $ 588,833 $ 613,177 $ 608,945 $ 545,268 $ 545,268
2101 FICA 41,495 43,094 46,584 41,713 41,713
2201 Pension 80,421 83,180 87,025 78,093 78,093
2301 Health,Life& Disability 123,828 123,384 127,905 118,688 118,688
2401 Workers'Compensation 1,499 1,382 2,186 1,958 1,958
Subtotal 836,076 864,217 872,645 785,720 785,720
CONTRACTUAL SERVICES
3190 Other Prof.Services 5,397 1,489 10,000 10,000 10,000
Subtotal 5,397 1,489 10,000 10,000 10,000
OTHER CHARGES&SERVICES
4001 Travel&Per Diem 4,223 1,714 6,400 5,300 5,300
4041 Car Allowance 6,000 6,000 6,000 6,000 6,000
4101 Communication Services 7,912 7,845 8,120 7,040 7,040
4650 R&M-Office Equipment 185,530 205,695 258,795 288,690 288,690
4701 Printing&Binding 348 35 250 250 250
4851 Web Page Maintenance 16,682 16,097 24,745
4852 Email Hosting Services 22,155 22,456 25,200 27,000 27,000
SubtotaWl � 242,850 259,842 329,510 334,280 334,280
COMMODITIES
5101 Office Supplies 1,715 1,417 2,000 2,000 2,000
5120 Computer Operating Supplies 9,329 12,906 15,000 15,000 15,000
WSubtotal 11,044 14,323 17,000 17,000 17,000
OTHER OPERATING EXPENSES
5410 Subscriptions& Memberships 1,224 1,359 3,700 1,400 1,400
5420 Conferences &Seminars 1,855 774 2,335 1,835 1,835
5450 Training 3,785 624 4,000 4,000 4,000
Subtotal 6,864 2,757 10,035 7,235 7,235
Total Information Technology $ 1,102,231 $ 1,142,628 $ 1,239,190 $ 1,154,235 $ 1,154,235
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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.
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018119 2019120 2020121 2021122 2021122
1000/2999 Personal Services $ 17,918,760 $ 18,690,601 $ 18,866,607 $ 19,099,740 $ 19,099,740
3000/3999 Contractual Services 792,964 797,128 720,000 730,000 730,000
4000/4999 Other Charges&Services 898,431 793,672 1,064,200 1,094,200 1,094,200
6000/6399 Commodities 473,406 414,304 602,660 617,660 617,660
6400/6499 Other Operating Expenses 49,267 27,133 66,600 66,600 66,600
Total Operating Expenses $ 20,132,807 $ 20,6229838 $ 21,218,867 $ 21,607,990 $ 21,607,990
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2018119 2019120 2020121 2021122
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
2201.2206 Captains 6.0 6.0 6.0 6.0
2301.2313 Sergeants 12.0 12.0 13.0 13.0
2101.2111 Detectives 8.0 8.0 8.0 11.0
2001.2069 Police Officers 63.0 63.0 62.0 69.0
6201 Crime Prev Coordinator 1.0 1.0 1.0 1.0
6601 Property Room/Crime Scene Supervisor 1.0 1.0 1.0 1.0
3901 Crime Scene Tech II 1.0 1.0 1.0 1.0
4801 Property Room/Crime Scene Tech 1.0 1.0 1.0 1.0
2801.2804 Police Service Aides 4.0 4.0 4.0 4.0
6301 Records Supervisor 1.0 1.0 1.0 1.0
6901.6903 Records Clerk 3.0 3.0 3.0 3.0
1401 Records Specialist 1.0 1.0 1.0 1.0
1601 911 Manager 1.0 1.0 1.0 1.0
13001.13003 Communication Supervisor 3.0 3.0 3.0 3.0
12901.12906 Communication Officer III 7.0 6.0 6.0 6.0
6701.6702 Communication Officer II 6.0 3.0 2.0 2.0
2701.2706 Communication Officer 4.0 6.0 6.0
8601.8602 Administrative Asst.III 2.0 2.0 2.0 2.0
13601.13602 Personnel&Training Specialist 2.0 2.0 2.0 2.0
7601 Fleet Manager/Quartermaster 1.0 1.0 1.0 1.0
13801 Emergency Vehicle Technician 1.0 1.0 1.0 1.0
9301 Fleet Maintenance Worker 1.0 1.0 1.0 1.0
Total 130.0 130.0 130.0 130.0
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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 AVENTUM
POLICE
2021/22
BUDGETARY ACCOUNT SUMMARY
001-2001-521
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018119 2019120 2020121 2021122 2021/22
PERSONAL SERVICES
1201 Employee Salaries $ 10,486,774 $ 10,992,496 $ 11,376,212 $ 11,614,166 $ 11,614,166
1390 Court Time 166,817 78,272 140,000 140,000 140,000
1401 Overtime 1,214,636 1,216,606 876,000 900,000 900,000
1410 Holiday Pay 196,698 198,048 160,000 160,000 160,000
1601 Police Incentive Pay 77,406 78,341 79,660 80,040 80,040
2101 FICA 872,246 916,691 889,663 907,802 907,802
2201 Pension 2,292,447 2,611,821 2,630,366 2,463,314 2,463,314
2301 Health,Life&Disability 2,169,721 2,162,006 2,290,617 2,299,693 2,299,693
2401 Workers'Compensation 443,108 447,422 634,300 644,736 644,736
Subtotal 17,918,760 18,690,601 18,866,607 19,099,740 19,099,740
CONTRACTUAL SERVICES
3170 Temporary Staff 2,266
3180 Medical Exams 11,960 4,143 10,000 10,000 10,000
3190 Prof.Services-Traffic Safety Program 773,147 733,383 700,000 700,000 700,000
3192 Prof.Services 7,847 67,337 10,000 20,000 20,000
IF Subtotal'§ 792,964 797,128 720,000 730,000 730,000
OTHER CHARGES&SERVICES
4001 Travel&Per Diem 14,773 8,600 26,000 26,000 26,000
4040 Administrative Expenses 22,476 34,787 26,600 26,600 26,600
4042 Recruiting&Hiring Expense 6,666 4,666 10,000 10,000 10,000
4043 CALEA Accreditation 4,660 4,770 9,200 9,200 9,200
4060 Investigative Expense 9,836 16,276 24,000 24,000 24,000
4101 Communication Services 140,660 136,904 183,000 183,000 183,000
4201 Postage 3,476 3,634 4,000 4,000 4,000
4420 Leased Equipment 66,837 60,462 87,000 106,000 106,000
4440 Copy Machine Costs 3,767 2,731 4,000 4,600 4,600
4610 R&M-Vehicles 128,686 131,024 130,000 140,000 140,000
4646 R&M-Equipment 369,811 260,128 420,000 420,000 420,000
4660 R&M-Office Equipment 134,474 136,736 136,600 138,000 138,000
4701 Printing&Binding 4,634 4,966 6,000 6,000 6,000
IF Subtotall 898,431 793,672 1,064,200 1,094,200 1,094,200
COMMODITIES
6101 Office Supplies 10,212 12,629 14,000 14,000 14,000
6120 Computer Operating Supplies 13,176 7,769 16,000 16,000 16,000
6220 Gas&Oil 264,678 206,777 236,000 246,000 246,000
6240 Uniforms 26,741 41,366 40,000 40,000 40,000
6246 Uniform Allowance 72,789 42,334 87,660 87,660 87,660
6266 Photography 761 1,000 1,000 1,000
6270 Ammunition 30,241 38,846 40,000 46,000 46,000
6290 Operating Supplies 66,669 64,862 70,000 70,000 70,000
Subtotal 473,406 414,304 602,660 617,660 617,660
OTHER OPERATING EXPENSES
6410 Subscriptions&Memberships 2,649 3,420 7,000 7,000 7,000
6430 Educational Assistance 6,078 824 4,600 4,600 4,600
6460 Training 41,640 22,889 66,000 66,000 66,000
Subtotal 49,267 27,133 66,600 66,600 66,600
Total Police $ 20,132,807 $ 20,622,838 $ 21,218,867 $ 21,607,990 $ 21,607,990
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.
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
•1
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019120 2020121 2021122 2021122
1000/2999 Personal Services $ 830,995 $ 697,852 $ 679,255 $ 784,751 $ 784,751
3000/3999 Contractual Services 2,849,178 1,791,260 1,891,000 2,205,046 2,205,046
4000/4999 Other Charges&Services 90,518 81,142 101,550 104,550 104,550
5000/5399 Commodities 9,391 8,200 11,000 9,500 9,500
5400/5499 Other Operating Expenses 3,199 2,957 4,000 3,500 3,500
Total Operating Expenses $ 3,783,281 $ 2,581,411 $ 2,686,805 $ 3,107,347 $ 3,107,347
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2018/19 2019/20 2020/21 2021/22
13101 Community Development Director 1.0 1.0 1.0 1.0
4201 Building Official(P/T) 1.0 1.0 1.0 1.0
9001 Executive Assistant/Planning Technician 1.0 1.0 1.0 1.0
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 1 1.0
8902 Code Compliance Officer(P/T) 1.0 1.0 1.0
Total Full-Time 7.0 7.0 5.0 6.0
Total Part-Time 2.0 2.0 2.0 1.0
Total 9.0 9.0 7.0 7.0
2-62
COMMUNITY DEVELOPMENT DEPARTMENT
ORGANIZATION CHART
Community
Development
Director
Executive Assistant/
Planning Technician
Building 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
001-4001-524
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
PERSONAL SERVICES
1201 Employee Salaries $ 593,932 $ 513,930 $ 479,294 $ 558,180 $ 558,180
1401 Overtime 3,123 972 5,000 3,000 3,000
2101 FlCA 42,786 38,116 36,666 42,701 42,701
2201 Pension 69,973 57,440 59,886 70,901 70,901
2301 Health,Life&Disability 115,582 82,859 87,196 94,486 94,486
2401 Workers'Compensation 5,599 4,535 11,213 15,483 15,483
Subtotal 830,995 697,852 679,255 784,751 784,751
CONTRACTUAL SERVICES
3101 Building Inspection Services 2,769,129 1,689,153 1,731,000 1,936,046 1,936,046
3190 Prof.Services 80,049 102,107 160,000 269,000 269,000
Subtotal 2,849,178 1,791,260 1,891,000 2,205,046 2,205,046
OTHER CHARGES&SERVICES
4001 Travel&Per Diem 1,392 973 1,000 4,000 4,000
4041 Car Allowance 6,000 6,000 6,000 6,000 6,000
4101 Comm unication Services 1,062 1,027 1,500 1,500 1,500
4420 Lease Equipment 2,700 2,159 2,800 2,800 2,800
4610 R&M-Vehicles 988 102 1,000 1,000 1,000
4645 R&M-Equipment 33,400 35,257 47,250 47,250 47,250
4701 Printing 4,190 9,023 2,000 2,000 2,000
4730 Records Retention 40,786 26,601 40,000 40,000 40,000
Subtotal 90,518 81,142 101,550 104,550 104,550
COMMODITIES
5101 Office Supplies 7,489 6,149 7,500 6,000 6,000
5120 Computer Operating Supplies 528 1,800 2,000 2,000 2,000
5220 Gas&Oil 751 251 1,500 1,000 1,000
5240 Uniforms 623 500 500
Subtotal 9,391 8,200 11,000 9,500 9,500
OTHER OPERATING EXPENSES
5410 Subscriptions&Memberships 1,267 537 2,000 1,500 1,500
5420 Conferences&Seminars 1,633 1,993 1,000 1,500 1,500
5450 Training 299 427 1,000 500 500
Subtotal 3,199 2,957 4,000 3,500 3,500
Total Community Development $ 3,783,281 $ 2,581,411 $ 2,686,805 $ 3,107,347 $ 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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP Ir 2018119 2019120 2020121 2021122 2021122
100012999 Personal Services $ 916,834 $ 1,043,650 $ 1,078,009 $ 1,077,812 $ 1,077,812
300013999 Contractual Services 781,218 665,658 657,500 657,500 657,500
400014999 Other Charges&Services 960,064 660,855 794,500 838,200 838,200
500015399 Commodities 25,064 34,281 29,000 29,000 29,000
540015499 Other Operating Expenses 12,615 7,958 14,000 16,500 16,500
F Total Operating Expenses $ 2,695,795 $ 2,412,402 $ 2,573,009 $ 2,619,012 $ 2,619,012
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2018119 2019120 2020121 2021122
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(FIT) 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(PIT) 1.0 1.0 1.0
5701.5709 Park Attendant(PIT) 11.0 11.0 11.0 9.0
Park Attendant(PIT)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 22) 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
• 12 Special Events including:four(4) Movie Nights, Earth/Arbor Day, July 41h Fireworks, two (2)Bike events
High School Seniors Graduation Parade, Founders Day, Halloween and Veterans Day
• 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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
PERSONAL SERVICES
1201 Employee Salaries $ 636,048 $ 713,062 $ 748,384 $ 750,638 $ 750,638
1401 Overtime 14,525 13,706 15,000 15,000 15,000
2101 RCA 48,617 54,046 57,251 57,424 57,424
2201 Pension 66,823 79,142 78,166 79,670 79,670
2301 Health,Life&Disability 1349593 1619086 1619012 1569561 1569561
2401 Workers'Compensation 169228 22,608 18,196 18,519 18,519
Subtotal 916,834 19043,650 1,0789009 19077,812 190779812
CONTRACTUAL SERVICES
3113 Prof.Services-Comm.Cen.Inst. 2419954 1279969 1109000 1109000 1109000
3150 Prof.Services-Landscape Arch. 229375 24,025 129500 12,500 129500
3452 Lands/Tree Maint.Svcs-Parks 5169889 513,664 535,000 535,000 535,000
Subtotal 1 781,218 665,658 657,500 657,500 657,500
OTHER CHARGES&SERVICES
4001 Travel&Per Diem 19089 86 29000 59000 5,000
4041 Car Allowance 69000 69000 69000 69000 69000
4101 Communication Services 49225 49649 49500 59200 59200
4420 Lease 29788 29723 49000 49000 49000
4610 R&M-Vehicles 29711 29100 39000 39000 39000
4645 R&M-Equipment 129613 149040 139000 139000 139000
4672 R&M-Parks 1149817 1139073 1209000 1209000 1209000
4701 Printing&Binding 69122 49291 79000 79000 79000
4850 Special Events 869397 599805 909000 909000 909000
4851 Cultural/Recreation Programs 2889182 2609866 1109000 1509000 1509000
4852 Founders Day Activities 799155 849300 859000 859000 85,000
4854 Summer Recreation 3559965 1089922 350,000 3509000 350,000
r Subtotal 960,064 660,855 794,500 838,200 838,200
COMMODITIES
5101 Office Supplies 3,494 29891 39500 39500 3,500
5120 Computer Operating Supplies 159754 259189 179000 179000 17,000
5220 Gas&Oil 122 48 19000 19000 19000
5240 Uniforms 59457 5,998 6,000 6,000 69000
5290 Other Operating Supplies 237 155 1,500 1,500 1,500
Subtotal� 259064 349281 299000 299000 299000
OTHER OPERATING EXPENSES
5410 Subscriptions&Memberships 2,784 29422 39000 39000 39000
5420 Conferences&Seminars 19725 19290 29500 59000 59000
5450 Training 69341 29935 6,500 6,500 69500
5901 Contingency 1,765 1,311 2,000 2,000 29000
Subtotal 12,615 79958 149000 169500 16,500
Total Community Services $ 296959795 $ 294129402 $ 2,5739009 $ 296199012 $ 296199012
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 12 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 41" Fireworks, two (2) Bike events, High School Seniors
Graduation Parade, Halloween and Veterans Day.
4851 Culture/Recreation Programs — Provide for costs associated with establishing a wide variety of
comprehensive recreation programming; 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
261" 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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
1000/2999 Personal Services $ 955,318 $ 1,026,849 $ 1,066,590 $ 1,109,436 $ 1,109,436
3000/3999 Contractual Services 1,243,634 1,371,207 1,414,000 1,350,000 1,350,000
4000/4999 Other Charges&Services 889,813 858,743 765,250 870,750 870,750
5000/5399 Commodities 16,164 10,030 13,700 12,500 12,500
5400/5499 Other Operating Expenses 8,802 7,280 9,000 8,000 8,000
Total Operating Expenses $ 3,113,731 $ 3,274,109 $ 3,268,540 $ 3,350,686 $ 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
lo
Director
Contractual: Public Works Facilities
Storm water Manager
Electrical Coordinator
Maintenance
Landscape
Maintenance Trades Worker II Contractual:
(2)
Street Building Maintenance
Maintenance lo (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 1 25 1 30 30 30
Number of BCycle rentals 1 7,855 2,963 6,500 6,500
2-76
CITY OF AVENTURA
PUBLIC WORKS/TRANSPORTATION
2021/22
BUDGETARY ACCOUNT SUMMARY
001-5401-541
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021122 2021/22
PERSONAL SERVICES
1201 Employee Salaries $ 667,020 $ 705,878 $ 743,073 $ 765,929 $ 765,929
1401 Overtime 657 18,148 2,500 2,500 2,500
2101 RCA 50,332 54,602 56,845 58,594 58,594
2201 Pension 95,346 101,443 108,203 111,486 111,486
2301 Health,Life&Disability 109,540 110,621 122,714 135,636 135,636
2401 Workers'Compensation 32,423 36,157 33,255 35,291 35,291
SubtotalINEW- 955,318 1,026,849 1,066,590 1,109,436 1,109,436
CONTRACTUAL SERVICES
3150 Prof.Services-Landscape Arch. 5,865 - 4,000 1,000 1,000
3160 Prof.Services-Security 34,570 34,163 45,000 50,000 50,000
3450 Lands/Tree Maint.Svcs-Streets 786,978 810,158 820,000 754,000 754,000
3451 Bea utification/Signage 53,257 40,612 45,000 45,000 45,000
3455 Transportation Services 362,964 4863274 500,000 500,000 500,000
1,243,634 1,371,207 1,414,000 1,350,000 1,350,000
OTHER CHARGES&SERVICES
4001 Travel&Per Diem 1,873 - 2,000 2,000 2,000
4041 Car Allowance 6,000 6,000 6,000 6,000 6,000
4101 Communication Services 2,628 2,803 2,750 2,750 2,750
4301 Utilities-Electric 37,412 71,346 35,000 72,000 72,000
4311 Utilities-Street Lighting 115,030 47,672 100,000 95,000 95,000
4320 Utilities-Water 522,283 508,347 380,000 430,000 430,000
4610 R&M-Vehicles 2,557 1,799 3,500 3,500 3,500
4620 R&M-Buildings 84,029 87,563 125,000 130,000 130,000
4631 R&M-Janitorial Services 33,685 34,808 46,000 46,000 46,000
4645 R&M-Equipment 6,642 5,070 5,000 3,500 3,500
4691 R&M-Streets 77,674 93,335 60,000 80,000 80,000
F'Subtotalj 889,813 858,743 765,250 870,750 870,750
COMMODITIES
5101 Office Supplies 3,421 1,919 4,000 3,000 3,000
5120 Computer Operating Supplies 3,000 3,000 3,000 3,000 3,000
5220 Gas&Oil 7,262 2,818 3,000 3,000 3,000
5240 Uniforms 1,879 2,258 2,500 2,500 2,500
5290 Other Operating Supplies 602 35 1,200 1,000 1,000
Subtotal 16,164 103030 133700 12,500 123500
OTHER OPERATING EXPENSES
5410 Subscriptions&Memberships 1,012 2,036 1,500 1,500 1,500
5420 Conferences&Seminars 4,036 1,090 2,500 2,500 2,500
5450 Training 2,109 1,159 2,000 2,000 2,000
5901 Contingency 1,645 2,995 3,000 2,000 2,000
Subtotal 8,802 73280 9,000 8,000 83000
Total Public Works/Transportation $ 3,113,731 $ 33274,109 $ 3,268,540 $ 3,350,686 $ 3,350,686
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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
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP W 2018119 2019/20 2020/21 2021122 2021122
1000/2999 Personal Services $ - $ - $ - $ - $
3000/3999 Contractual Services 647,846 653,680 690,796 719,588 719,588
4000/4999 Other Charges&Services 154,392 145,058 158,500 160,500 160,500
5000/5399 Commodities 2,504 2,257 6,700 6,700 6,700
5400/5499 Other Operating Expenses 1,000
Total Operating Expenses $ 804,742 $ 800,995 $ 856,996 $ 886,788 $ 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
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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.
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORYRECAP 2018/19 2019/20 2020121 2021/22 2021122
PERSONAL SERVICES
1201 Employee Salaries $ $ $ $ $
1401 Overtime
2101 FICA
2201 Pension
2301 Health,Life& Disability
2401 Workers'Compensation
S u btota I - - - - -
CONTRACTUAL SERVICES
3112 Prof.Services-Man Sery 146,036 148,660 161,636 166,328 166,328
3114 Prof.Services-Man Serv/Staffing 348,763 361,266 369,260 379,260 379,260
3116 Prof.Services -Man Serv/Marketing 24,000 24,000 26,000 30,000 30,000
3190 Prof.Services-Programming 101,187 104,049 116,000 130,000 130,000
3410 Prof.Services-Janitorial Services 28,870 16,806 30,000 26,000 26,000
647,846 663,680 690,796 719,688 719,588
OTHER CHARGES&SERVICES
4101 Communication Services 6,942 7,166 6,600 6,600 6,600
4201 Postage 9,662 8,600 8,600 8,600
4301 Utilities 46,696 49,648 64,000 64,000 64,000
4440 Copy Machine Costs 1,002 1,144 2,800 2,800 2,800
4620 R&M-Buildings 11,812 29,063 7,000 7,000 7,000
4646 R&M-Equipment 6,107 2,240 6,600 6,600 6,600
4701 Printing&Binding 16,622 14,600 14,600 14,600
4910 Advertising 66,196 64,631 68,000 60,000 60,000
4920 Licenses/Perm it Fees 1,664 1,266 600 500 600
164,392 146,068 168,500 160,600 160,600
COMMODITIES
6101 Office Supplies 796 687 1,200 1,200 1,200
6120 Computer Operating Supplies 692 609 1,000 1,000 1,000
6290 Other Operating Supplies 1,116 1,061 4,600 4,600 4,600
Subtotal� 2,604 2,257 6,700 6,700 6,700
OTHER OPERATING EXPENSES
6901 Contingency 1,000
Subtotal 1,000
Total Arts &Cultural Center $ 804,742 $ 800,995 $ 856,996 $ 886,788 $ 886,788
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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.
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
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NON-DEPARTMENTAL
2-85
CITY OF AVENTUM
NON-DEPARTMENT
2021/22
BUDGETARY ACCOUNT SUMMARY
001-9001-681
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018119 2019120 2020121 2021/22 2021122
TRANSFERS
9118 T/fer-Charter School Fund(190) $ 100,000 $ 100,000 $ 100,000 $ 160,000 $ 160,000
9119 T/fer-Charter H.S.Fund(191) 100,000 116,000 160,000 160,000 160,000
9123 T/fer-Debt Svice Fund Ser 2010&111 (230) 1,194,963 1,196,121 1,190,919 1,189,446 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) 369,136 366,073 362,487 363,969 363,969
9126 T/fer-Debt Svice Fund Ser 2018(291) 496,024 496,100 496,808 497,240 497,240
9127 T/fer-Charter H.S.Construction Fund(393) 400,000
. Total Non-Departmental-Transfers $ 2,769,942 $ 3,366,994 $ 2,300,214 $ 2,360,666 $ 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 -
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
PERSONAL SERVICES
2501 Unemployment $ 4,478 $ 1,066 $ 2,500 $ 2,500 $ 2,500
Subtotal 4,478 1,066 2,500 2,500 2,500
CONTRACTUAL SERVICES
3157 City Manager Recruitment 2,124 - - - -
3410 Prof.Services-Janitorial 62,215 74,548 75,000 75,000 75,000
Subtotal 64,339 74,548 75,000 75,000 75,000
OTHER CHARGES&SERVICES
4101 Communication Services 117,985 146,011 105,000 105,000 105,000
4201 Postage 9,987 9,901 12,000 12,000 12,000
4301 Utilities 180,541 167,853 185,000 175,000 175,000
4320 Water 17,959 23,424 18,000 18,000 18,000
4440 Copy Machine Costs 7,349 8,808 10,000 10,000 10,000
4501 Insurance 715,282 847,739 825,000 860,625 860,625
4620 R&M-Government Center 150,248 215,891 215,000 225,000 225,000
4650 R&M-Office Equipment 2,000 1,528 2,000 2,000 2,000
Subtotal 1,201,351 1,421,155 1,372,000 1,407,625 1,407,625
COMMODITIES
5290 Other Operating Supplies 8,171 52,999 10,000 10,000 10,000
Subtotal 8,171 52,999 10,000 10,000 10,000
OTHER OPERATING EXPENSES
5901 Contingency 69,139 32,257 50,000 50,000 50,000
5906 Hurricane/Preparation 23,095 2,070 - - -
5907 Hurricane/Supplies - 468,357 - - -
Subtotal 92,234 502,684 50,000 50,000 50,000
Total Non-Departmental $ 1,370,573 $ 2,052,452 $ 1,509,500 $ 1,545,125 $ 1,545,125
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NON-DEPARTMENTAL
BUDGET JUSTIFICATIONS
2501 Unemployment— Unemployment costs.
3410 Prof. Services - Janitorial —Costs forjanitorial 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
CAPITAL OUTLAY
2021/22
PROJECT APPROPRIATION
001-80XX
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018119 2019/20 2020/21 2021/22 2021/22
City Manager's Office-8005-512
6402 Computer Equipment<$5,000 $ - $ 1,766 $ - $ 2,000 $ 2,000
Subtotal - 1,766 - 2,000 2,000
City Clerk-8008-519
6402 Computer Equipment<$5,000 887 1,578 1,000 2,000 2,000
Subtotal EW 887 19578 19000 29000 29000
Finance-8010-513
6402 Computer Equipment<$5,000 29717 1,766 2,000 3,000 3,000
Subtotal 2,717 1,766 2,000 3,000 3,000
Information Technology.-8012-513
6401 Computer Equipment>$5,000 1419189 419443 1839138 135,000 1359000
6402 Computer Equipment<$5,000 59756 59919 6,000 6,000 69000
Subtotal 146,945 47,362 1899138 1419000 141,000
Police-8020-521
6401 Computer Equipment>$5,000 49779 279590 869933 - -
6402 Computer Equipment<$5,000 1599807 1099642 1009456 869375 869375
6407 Radio Purchase&Replace. 119776 399552 429000 209000 209000
6410 Equipment>$5,000 1299732 379933 2639784 1609600 1609600
6411 Equipment<$5,000 119000 219410 - - -
6414 Police Dept Office Improvements - 1159549 959000 - -
6450 Vehicles 4549479 2459358 377,785 382,500 3829500
Subtotal 771,573 597,034 9659958 649,475 649,475
Community Development-8040-524
6402 Computer Equipment<$5,000 135,685 5,314 1129784 6,500 69500
6410 Equipment>$5,000 23,889 - - - -
Subtotal W 1599574 5,314 112,784 6,500 6,500
Community Services-8050-539/541/572
6402 Computer Equipment<$5,000 49796 39936 69500 119500 119500
6410 Equipment>$5,000 899803 279605 149000 - -
6411 Equipment<$5,000 159033 189133 69000 119250 119250
6205 Community Center Improvements 749715 329624 419898 - -
6310 Aventura Founders Park 639947 1029138 399954 109000 109000
6322 Waterways Park Improvements 149991 299196 - - -
6323 Waterways Dog Park Improvements - 179762 129350 129350
6326 Veterans Park Improvements 49720 - 109000 109000
6327 Peace Park Improvements - - 150,000 - -
Subtotal 2639285 236,114 2589352 55,100 55,100
2-90
CITY OF AVENTURA
CAPITAL OUTLAY-CONTINUED
2021/22
PROJECT APPROPRIATION
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
Public Works/Transportation-8054-539/541/572
6420 HVAC Replacements - - 15,000 - -
6421 Government Center Improvements - 273,473 - 25,000 25,000
6301 Beautification Projects 8,896 9,758 9,800 5,000 5,000
6309 Seawall Improvements 41,082 - - - -
6352 Hurricane Landscape Restoration 2,672 - - - -
6402 Computer Equipment<$5,000 5,663 3,524 2,000 2,000 2,000
6410 Equipment>$5,000 23,325 - 50,000 - -
Subtotal 81,638 286,755 76,800 32,000 32,000
Charter School-8069-569
6402 Computer Equipment<$5,000 - - 200,000 - -
Subtotal - - 200,000 - -
Arts&Cultural Center-8070-575
6402 Computer Equipment<$5,000 3,548 - 7,630 5,000 5,000
6410 Equipment>$5,000 111,436 80,817 27,152 14,000 14,000
Subtotal W 114,984 80,817 34,782 19,000 19,000
Non-Departmental-8090-590
6101 Land Acquisition/Purchase 178,292 16,663 - - -
6999 Capital Reserve - - 14,714,304 14,772,304 14,772,304
Subtotal 178,292 16,663 14,714,304 14,772,304 14,772,304
Total Capital $ 1,719,895 $ 1,275,169 $ 16,555,118 $ 15,682,379 $ 15,682,379
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.
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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.
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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
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
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POLICE EDUCATION FUND
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 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 5,500 5,500
360000/369999 Miscellaneous Revenues 159 124 - - -
380000/389999 Transfer from Funds - - -
399900/399999 Fund Balance - - 8,014 - -
Total Available $ 5,895 $ 4,327 $ 13,514 $ 5,500 $ 5,500
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
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 5,500
Total Operating Expenses 8,906 3,909 13,514 5,500 5,500
6000/6999 Capital Outlay - - - - -
Total Expenditures $ 8,906 $ 3,909 $ 13,514 $ 5,500 $ 5,500
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CITY OF AVENTURA
POLICE EDUCATION FUND 110
2021/22
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019120 2020/21 2021/22 2021/22
Fines&Forfeitures
3511000 Fines $ 5,736 $ 4,203 $ 5,500 $ 5,500 $ 5,500
Subtotal 5,736 4,203 5,500 5,500 5,500
Miscellaneous Revenues
3611000 Interest 159 124 - - -
Subtotal 159 124 -
Fund Balance
3999000 Carryover - - 8,014
Subtotal - - 8,014 - -
Total Revenues $ 5,895 $ 4,327 $ 13,514 $ 5,500 $ 5,500
EXPENDITURES 2001-521
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
OTHER OPERATING EXPENSES
Public Safety-2001-521
5450 Training $ 8,906 $ 3,909 $ 13,514 $ 5,500 $ 5,500
Total Expenditures $ 8,906 $ 3,909 $ 13,514 $ 5,500 $ 5,500
REVENUE PROJECTION RATIONALE
3511000 Fines — Two dollars ($2.00) is received from each paid traffic citation issued within the
City's corporate limits, which by State Statute, must be used to further the education of the City's
Police Officers.
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
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CITY OF AVENTURA
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FISCAL YEAR 2021/22
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses&Permits - - - - -
330000/339999 Intergovernmental Revenues 2,514,007 2,105,059 1,864,000 1,991,000 1,991,000
340000/349999 Charges for Services - - - - -
350000/359999 Fines&Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 1,307,877 721,100 43,000 43,000 43,000
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance - - 923,419 347,954 347,954
Total Available $ 3,821,884 $ 2,826,159 $ 2,830,419 $ 2,381,954 $ 2,381,954
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services 1,670,241 1,603,555 1,948,344 2,083,244 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 2,083,244 2,083,244
6000/6999 Capital Outlay 673,947 1,223,489 882,075 298,710 298,710
9000/9999 Transfers - - - - -
Total Expenditures $ 2,344,188 $ 2,827,044 $ 2,830,419 $ 2,381,954 $ 2,381,954
2-102
CITY OF AVENTUM
TRANSPORTATION AND S'WMAINTENANCE FUND 120
2021/22
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021122
Intergovernmental Revenues
3361200 State Revenue Sharing $ 260,666 $ 227,034 $ 191,000 $ 210,000 210,000
3363001 Local Option Cap.Impr.Gas Tax 146,960 126,784 110,000 116,000 116,000
3363010 Local Option Gas Tax 383,261 334,134 288,000 316,000 316,000
3383801 County Transit System Surtax 1,723,130 1,418,107 1,276,000 1,360,000 1,360,000
Subtotal 2,614,007 2,106,069 1,864,000 1,991,000 1,991,000
Miscellaneous Revenues
3611000 Interest 114,191 124,641 3,000 3,000 3,000
3632000 Transportation Mitigation Impact Fee 1,163,143 626,764
3633000 Citywide Bicycle Sharing 40,643 19,706 40,000 40,000 40,000
3661000 Developer Contributions/Streets 60,000
Subtotal 1,307,877 721,100 43,000 43,000 43,000
Fund Balance
3999000 Carryover-Other 680,939
3999000 Carryover-Impact Fees 342,480 347,964 347,964
Subtotal- 923,419 347,964 347,964
Total Revenues ' $ 3,821,884 $ 2,826,169 $ 2,830,419 $ 2,381,964 $ 2,381,964
EXPENDITURES 6401.641
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
CONTRACTUAL SERVICES
Public Works/Transportation-6401.641
3460 Landscape/Tree Maint/Streets $ 663,639 $ 726,681 $ 766,000 $ 726,000 $ 726,000
3463 Citywide Bicycle Sharing 76,602 72,634 81,864 84,290 84,290
3466 Enhanced Transit Services 830,000 696,467 830,000 830,000 830,000
3466 On-Demand Transit Services 161,480 322,964 322,964
3460 TVMS Maintenance 100,000 109,873 120,000 120,000 120,000
Subtotal 1,670,241 1,603,666 1,948,344 2,083,244 2,083,244
CAPITAL OUTLAY
Public Works/Transportation-6401.641
6304 Circulator System Improv.-Bus Shelter 181,000 26,000 26,000
6306 Road Resurfacing 133,666 684,733 639,087 118,000 118,000
6307 Street Lighting Improv. 628,238 206,060
6308 Citywide Bicycle Sharing 8,600 3,000 3,000
6341 Transportation System Improv. 11,714 393,986 102,932 110,000 110,000
6999 Capital Reserve-Other 430 38,710 60,666 42,710 42,710
Subtotal 673,947 1,223,489 882,076 298,710 298,710
Total Expenditures $ 2,344,188 $ 2,827,044 $ 2,830,419 $ 2,381,964 $ 2,381,964
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REVENUE PROJECTION RATIONALE
3351200 State Revenue Sharing — Revenue received in this category is projected to approximate
21.20% (effective July 2021) 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
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
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
$a0o,000
$600,000
$400,000
$200,000
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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
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2-106
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses&Permits - - - - -
330000/339999 Intergovernmental Revenues 93,954 98,775 85,350 86,800 86,800
340000/349999 Charges for Services - - - - -
350000/359999 Fines&Forfeitures - -
360000/369999 Miscellaneous Revenues 701 1,171
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance - - 33,933 20,000 20,000
al Available $ 94,655 $ 99,946 $ 119,283 $ 106,800 $ 106,800
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
1000/2999 Personal Services $ $ - $ - $ - $ -
3000/3999 Contractual Services - - - -
4000/4999 Other Charges&Services 82,567 87,083 89,210 89,210 89,210
5000/5399 Commodities 660 1,000 2,500 3,000 3,000
5400/5999 Other Operating Expenses 5,212 3,050 5,000 5,000 5,000
Total Operating Expenses 88,439 91,133 96,710 97,210 97,210
6000/6999 Capital Outlay - - 22,573 9,590 9,590
9000/9999 Transfers - - - - -
Total Expenditures $ 88,439 $ 91,133 $ 119,283 $ 106,800 $ 106,800
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CITY OF AVENTURA
911 FUND 1x�
2021/22
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
Interaovernmental Revenues
3379110 911 Fees-Wire Line $ 65,425 $ 65,387 $ 59,250 $ 60,100 $ 60,100
3379111 911 Fees-Wireless 21,482 26,244 20,100 20,900 20,900
3379112 911 Fees-Prepaid 7,047 7,144 6,000 5,800 5,800
Subtotal 93,954 98,775 85,350 86,800 86,800
Miscellaneous Revenues
3611000 Interest on Investments 701 1,171 - - -
Subtotal 701 1,171 - - -
Fund Balance
3999000 Carryover - - 33,933 20,000 20,000
Subtotal - - 33,933 20,000 20,000
Total Revenues $ 94,655 $ 99,946 $ 119,283 $ 106,800 $ 106,800
EXPENDITURES 2001-521
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
OPERATING
OTHER CHARGES&SERVICES
Public Safety-2001-521
4001 Travel&Per Diem $ 2,302 $ 3,873 $ 6,000 $ 6,000 $ 6,000
4101 Communications 465 - - - -
4645 R&M-Equipment 79,800 83,210 83,210 83,210 83,210
Subtota� 82,567 87,083 89,210 89,210 89,210
COMMODITIES
Public Safety-2001-521
5290 Other Operating Supplies 660 1,000 2,500 3,000 3,000
660 1,000 2,500 3,000 3,000
OTHER OPERATING EXPENSES
Public Safety-2001-521
5410 Subscriptions&Memberships 426 284 1,000 1,000 1,000
5450 Training 4,786 2,766 4,000 4,000 4,000
5950 Disaster Supplies - - - - -
Subtotal 5,212 3,050 5,000 5,000 5,000
CAPITAL OUTLAY
Public Safety-2001-521
6999 Capital Reserves - - 22,573 9,590 9,590
Subtotal - - 22,573 9,590 9,590
Total Expenditures $ 88,439 $ 91,133 $ 119,283 $ 106,800 $ 106,800
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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
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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
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
31 0 0 0 0/3 1 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 2,457,437 2,457,437
399900/399999 Fund Balance - - - -
Total Available $ 3,045,375 $ 3,228,389 $ 2,455,435 $ 2,457,437 $ 2,457,437
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services
4000/4999 Other Charges&Services
5000/5399 Commodities
5400/5999 Other Operating Expenses
IFTotal Operating Expenses
6000/6999 Capital Outlay
7000/7999 Debt Service 2,987,530 3,506,084 2,455,435 2,457,437 2,457,437
9000/9999 Transfers - - - - -
Total Expenditures $ 2,987,530 $ 3,506,084 $ 2,455,435 $ 2,457,437 $ 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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019120 2020121 2021122 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 2,050,655 2,050,655
3811901 Transfer from Charter School Fund 444,000 444,000 405,221 406,782 406,782
Subtotal 3,013,942 3,195,994 2,455,435 2,457,437 2,457,437
Fund Balance
3999000 Carryover
Subtotal
Total Revenues $ 3,045,375 $ 3,228,389 $ 2,455,435 $ 2,457,437 $ 2,457,437
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019120 2020121 2021122 2021122
DEBT SERVICE
Non-Departmental-590
7130 Principal $ 2,120,000 $ 2,705,000 $ 1,785,000 $ 1,845,000 $ 1,845,000
7230 Interest 867,530 801,084 670,435 612,437 612,437
Total Expenditures $ 2,987,530 $ 3,506,084 $ 2,455,435 $ 2,457,437 $ 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
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORYRECAP 2018/19 2019/20 2020/21 2021122 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 1,189,446 1,189,446
399900/399999 Fund Balance - - - - -
Total Available $ 1,195,271 $ 1,196,377 $ 1,190,919 $ 1,189,446 $ 1,189,446
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORYRECAP 2018/19 2019/20 2020/21 2021/22 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 1,195,972 1,196,429 1,190,919 1,189,446 1,189,446
9000/9999 Transfers - - - - -
WTotalExpenditures $ 1,195,972 $ 1,196,429 $ 1,190,919 $ 1,189,446 $ 1,189,446
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CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2010&2011 FUND 230
2021/22
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 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 1,189,446 1,189,446
Subtotal 1,194,963 1,196,121 1,190,919 1,189,446 1,189,446
Fund Balance
3999000 Carryover - - - - -
Subtotal qW - - - -
Total Revenues $ 1,195,271 $ 1,196,377 $ 1,190,919 $ 1,189,446 $ 1,189,446
EXPENDITURES 9001-590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
DEBT SERVICE
Non-Departmental-9001-590
7130 Principal $ 830,000 $ 860,000 $ 885,000 $ 915,000 $ 915,000
7230 Interest 365,972 336,429 305,919 274,446 274,446
Total Expenditures $ 1,195,972 $ 1,196,429 $ 1,190,919 $ 1,189,446 $ 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
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 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 359,135 365,073 362,487 363,969 363,969
399900/399999 Fund Balance - - - - -
TotalAvailable $ 359,188 $ 365,076 $ 362,487 $ 363,969 $ 363,969
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 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 366,195 365,606 362,487 363,969 363,969
9000/9999 Transfers - - - - -
Total Expenditures $ 366,195 $ 365,606 $ 362,487 $ 363,969 $ 363,969
2-118
CITY OF AVENTUM
DEBT SERVICE FUND SERIES 2012(A) FUND 250
2021/22
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
Miscellaneous Revenues
3611000 Interest $ 53 $ 3 $ - $ - $ -
Subtotal 53 3 - - -
Transfer/Debt Proceeds
3811001 Transfer from General Fund 359,135 365,073 362,487 363,969 363,969
Subtotal 359,135 365,073 362,487 363,969 363,969
Fund Balance
3999000 Carryover - - - - -
Subtotal - - - -
Total Revenues $ 359,188 $ 365,076 $ 362,487 $ 363,969 $ 363,969
EXPENDITURES 9001-590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
DEBT SERVICE
Non-Departmental-9001-590
7130 Principal $ 290,649 $ 297,738 $ 302,464 $ 311,916 $ 311,916
7230 Interest 75,546 67,868 60,023 52,053 52,053
Total Expenditures $ 366,195 $ 365,606 $ 362,487 $ 363,969 $ 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.
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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
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 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 444,000 444,000 405,221 406,782 406,782
399900/399999 Fund Balance - - - - -
Total Available $ 449,236 $ 449,339 $ 405,221 $ 406,782 $ 406,782
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 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 409,519 408,794 405,221 406,782 406,782
9000/9999 Transfers - - - - -
Total Expenditures $ 409,519 $ 408,794 $ 405,221 $ 406,782 $ 406,782
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CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2012(B)FUND 290
2021/22
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
Miscellaneous Revenues
3611000 Interest $ 5,236 $ 5,339 $ - $ - $ -
Subtotal 5,236 5,339 - - -
Transfer/Debt Proceeds
3811901 Transfer from Charter School Fund 444,000 444,000 405,221 406,782 406,782
Subtotal 444,000 444,000 405,221 406,782 406,782
Fund Balance
3999000 Carryover - - - - -
WSubtoill - - - - -
Total Revenues $ 449,236 $ 449,339 $ 405,221 $ 406,782 $ 406,782
EXPENDITURES 9001-590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
DEBT SERVICE
Non-Departmental-9001-590
7130 Principal $ 324,351 $ 332,262 $ 337,536 $ 348,084 $ 348,084
7230 Interest 85,168 76,532 67,685 58,698 58,698
Wotal Expenditures $ 409,519 $ 408,794 $ 405,221 $ 406,782 $ 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
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 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 495,024 496,100 496,808 497,240 497,240
399900/399999 Fund Balance - - - - -
otal Available $ 495,024 $ 496,100 $ 496,808 $ 497,240 $ 497,240
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 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 495,024 496,100 496,808 497,240 497,240
9000/9999 Transfers - - - - -
Total Expenditures $ 495,024 $ 496,100 $ 496,808 $ 497,240 $ 497,240
2-126
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2018 FUND 291
2021/22
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
Miscellaneous Revenues
3611000 Interest $ - $ - $ - $ - $ -
IlWotal - - - - -
Transfer/Debt Proceeds
3811001 Transfer from General Fund 495,024 496,100 496,808 497,240 497,240
Subtotal 495,024 496,100 496,808 497,240 497,240
Fund Balance
3999000 Carryover - - - - -
Subtotal - - - -
Total Revenues $ 495,024 $ 496,100 $ 496,808 $ 497,240 $ 497,240
EXPENDITURES 9001-590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
DEBT SERVICE
Non-Departmental-9001-590
7130 Principal $ 240,000 $ 250,000 $ 260,000 $ 270,000 $ 270,000
7230 Interest 255,024 246,100 236,808 227,240 227,240
FTotal Expenditures $ 495,024 $ 496,100 $ 496,808 $ 497,240 $ 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
Ending Principal Rate Interest Service Service Balance
2/15/2018 $ 7,100,000
8/1/2018 $ 110,000 3.68% $ 120,479 $ 230,479 $ 230,479 6,990,000
2/1/2019 120,000 3.68% 128,616 248,616 6,870,000
8/1/2019 120,000 3.68% 126,408 246,408 495,024 6,750,000
2/1/2020 125,000 3.68% 124,200 249,200 6,625,000
8/1/2020 125,000 3.68% 121,900 246,900 496,100 6,500,000
2/1/2021 130,000 3.68% 119,600 249,600 6,370,000
8/1/2021 130,000 3.68% 117,208 247,208 496,808 6,240,000
2/1/2022 130,000 3.68% 114,816 244,816 6,110,000
8/1/2022 140,000 3.68% 112,424 252,424 497,240 5,970,000
2/1/2023 135,000 3.68% 109,848 244,848 5,835,000
8/1/2023 145,000 3.68% 107,364 252,364 497,212 5,690,000
2/1/2024 145,000 3.68% 104,696 249,696 5,545,000
8/1/2024 145,000 3.68% 102,028 247,028 496,724 5,400,000
2/1/2025 150,000 3.68% 99,360 249,360 5,250,000
8/1/2025 150,000 3.68% 96,600 246,600 495,960 5,100,000
2/1/2026 155,000 3.68% 93,840 248,840 4,945,000
8/1/2026 155,000 3.68% 90,988 245,988 494,828 4,790,000
2/1/2027 165,000 3.68% 88,136 253,136 4,625,000
8/1/2027 160,000 3.68% 85,100 245,100 498,236 4,465,000
2/1/2028 165,000 3.68% 82,156 247,156 4,300,000
8/1/2028 170,000 3.68% 79,120 249,120 496,276 4,130,000
2/1/2029 175,000 3.68% 75,992 250,992 3,955,000
8/1/2029 175,000 3.68% 72,772 247,772 498,764 3,780,000
2/1/2030 180,000 3.68% 69,552 249,552 3,600,000
8/1/2030 180,000 3.68% 66,240 246,240 495,792 3,420,000
2/1/2031 185,000 3.68% 62,928 247,928 3,235,000
8/1/2031 190,000 3.68% 59,524 249,524 497,452 3,045,000
2/1/2032 195,000 3.68% 56,028 251,028 2,850,000
8/1/2032 195,000 3.68% 52,440 247,440 498,468 2,655,000
2/1/2033 205,000 3.68% 48,852 253,852 2,450,000
8/1/2033 200,000 3.68% 45,080 245,080 498,932 2,250,000
2/1/2034 205,000 3.68% 41,400 246,400 2,045,000
8/1/2034 210,000 3.68% 37,628 247,628 494,028 1,835,000
2/1/2035 220,000 3.68% 33,764 253,764 1,615,000
8/1/2035 215,000 3.68% 29,716 244,716 498,480 1,400,000
2/1/2036 225,000 3.68% 25,760 250,760 1,175,000
8/1/2036 225,000 3.68% 21,620 246,620 497,380 950,000
2/1/2037 230,000 3.68% 17,480 247,480 720,000
8/1/2037 235,000 3.68% 13,248 248,248 495,728 485,000
2/1/2038 245,000 3.68% 8,924 253,924 240,000
8/1/2038 240,000 3.68% 4,416 244,416 498,340 -
$ 7,100,000 $ 3,068,251 $ 10,168,251 $ 10,168,251
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 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 442,263 69,255
380000/389999 Transfer/Debt Proceeds - - - - -
399900/399999 Fund Balance - - 870,907 870,907 870,907
otal Available $ 442,263 $ 69,255 $ 870,907 $ 870,907 $ 870,907
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 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 89,409 63,280 870,907 870,907 870,907
7000/7999 Debt Service - - - - -
9000/9999 Transfers 265,000 - - - -
Total Expenditures $ 354,409 $ 63,280 $ 870,907 $ 870,907 $ 870,907
2-130
CITY OF AVENTUM
CAPITAL PROJECTS'IND-_
2021122
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
Miscellaneous Revenues
3247025 Developer Contributions $ 325,000 $ $ $
3611000 Interest 18,146 17,396
3632200 Police Impact Fees 97,664 51,859
3632700 Recreation Impact Fees 1,453
Subtotal 442,263 69,255 - - -
Fund Balance
3999000 Carryover-Police 191,159 191,159 191,159
3999000 Carryover-Comm.Svcs. 5,473 5,473 5,473
3999000 Carryover-Pub.Works/Trans. 674,275 674,275 674,275
Subtotal 870,907 870,907 870,907
Total Revenue $ 442,263 $ 69,255 $ 870,907 $ 870,907 $ 870,907
EXPENDITURES 2001/5001
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018119 2019/20 2020/21 2021/22 2021/22
CAPITAL OUTLAY
Police-2001-521
6411 Equipment<$5,000 $ 89,409 $ 63,280 $ 82,980 $ 89,200 $ 89,200
6999 Capital Reserve 108,179 101,959 101,959
Subtotal 899409 639280 191,159 191,159 191,159
Community Services-5001-572
6324 Veterans Park Improvements
6999 Capital Reserve 5,473 5,473 59473
Subtotal 5,473 5,473 5,473
Public Works/Trans portation-5401-541
6999 Capital Reserve 674,275 674,275 6749275
Subtotal - 674,275 674,275 674,275
Non Departmental/Transfers(9001-581)
3930 Transfer to H.S.Const.Fund 265,000
Subtotal IMMI 2659000
Total Expenditures $ 354,409 $ 63,280 $ 870,907 $ 8709907 $ 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
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019120 2020/21 2021/22 2021/22
3100001319999 Locally Levied Taxes $ $ $ $ $
3200001329999 Licenses&Permits
330 00013 39999 Intergovernmental Revenues
3400001349999 Charges for Services
350 00013 59999 Fines&Forfeitures
360 00013 69999 Miscellaneous Revenues 1,726,303 853,027
380 00013 89999 Transfer/Debt Proceeds
3999001399999 Fund Balance 269,945
Total Available $ 1,726,303 $ 853,027 $ 269,945 $ $
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019120 2020121 2021/22 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
7000/7999 Debt Service
9000/9999 Transfers
Total Expenditures $ 13,756,177 $ 1,130,581 $ 269,945 $ $
2-134
CITY OF AVENTURA
AVENTURA CHARTER SCHOOL CONSTRUCTION FUND- 393
2021122
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
Miscellaneous Revenues
3842000 Bond Proceeds $ - $ - $ $ - $ -
3811001 Transfer from General Fund
Reserves - 400,000
3611000 Interest 191,303 203,027
3661501 Advance from General Fund
Naming Rights Donation - -
3661501 Miscellaneous Contributions 1,270,000 250,000
3811001 Transfer from General Fund
Intersection Safety Camera Program - -
3814000 Transfer from Capital Projects Fund
Park Impact Fees 265,000 -
Subtotal 1,726,303 853,027
Fund Balance
Carryover - - 269,945
Subtotal - - 269,945
Total Revenues $ 1,726,303 $ 853,027 $ 269,945 $ $
EXPENDITURES 6010/9001
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
CAPITAL OUTLAY
CONTRACTUAL SERVICES
Charter School/Capital Outlay-6010-561
6208 Facility/Building Construction 13,756,177 1,130,581 269,945 $ $
Subtotal 13,756,177 1,130,581 269,945
COSTS OF ISSUANCE
Non-Departmental-9001-590
3125 Prof.Services-Costs of Issuance $ - $ - $ - $ $
Subtotal - - -
Total Expenditures $ 13,756,177 $ 1,130,581 $ 269,945 $ $
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.
Update—September 9, 2021:
This Project is now complete and the Fund will be reconciled 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
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020121 2021/22 2021/22
310000/319999 Locally Levied Taxes $ $ $ $ $
320000/329999 Licenses&Permits
330000/339999 Intergovernmental Revenues 252,106
340000/349999 Charges for Services 1,347,009 1,442,333 1,300,000 1,465,000 1,465,000
350000/359999 Fines&Forfeitures
360000/369999 Miscellaneous Revenues 6,697 10,039 2,000 2,000 2,000
380000/389999 Transfer from Funds
399900/399999 Fund Balance 413,229 38,250 38,250
Total Available $ 1,353,706 $ 1,704,478 $ 1,715,229 $ 1,505,250 $ 1,505,250
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020121 2021/22 2021/22
1000/2999 Personal Services $ - $ - $ - $ - $
3000/3999 Contractual Services 568,411 653,679 685,000 690,000 690,000
4000/4999 Other Charges&Services
5000/5399 Commodities
5400/5999 Other Operating Expenses 414,234 413,942 5,250 5,250 5,250
Total Operating Expenses 982,645 1,067,621 690,250 695,250 695,250
6000/6999 Capital Outlay 152,591 1,024,979 810,000 810,000
9000/9999 Transfers
Total Expenditures $ 1,135,236 $ 1,067,621 $ 1,715,229 $ 1,505,250 $ 1,505,250
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CITY OF AVENTURA
STORMWATER UTILITY FUND 410
2021/22
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018119 2019120 2020/21 2021122 2021122
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 1,466,000 1,466,000
Subtotal 1,347,009 1,442,333 1,300,000 1,466,000 1,466,000
Miscellaneous Revenues
3611000 Interest 6,697 10,039 2,000 2,000 2,000
Subtotal 6,697 10,039 2,000 2,000 2,000
Fund Balance
3999000 Carryover 413,229 38,260 38,260
Subtotal 413,229 38,260 38,260
Total Revenues $ 1,363,706 $ 1,704,478 $ 1,716,229 $ 1,606,260 $ 1,606,260
CITY OF AVENTURA
STORMWATER UT�UND 410'
2020/21
EXPENDITURES 6401
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018119 2019120 2020/21 2021122 2021122
Operating
CONTRACTUAL SERVICES
Public Works/Transportation-6401.638
3110 Prof.Services-Engineering $ 123,370 $ 146,268 $ 146,000 $ 160,000 $ 160,000
3460 Lands Maint.-Streets 326,630 344,979 370,000 370,000 370,000
3460 Street Maint./Drainage 119,411 163,432 170,000 170,000 170,000
Subtotal 668,411 663,679 686,000 690,000 690,000
OTHER OPERATING EXPENSES
Public Works/Transportation-6401.638
6410 Subscriptions&Memberships 226 1,260 1,260 1,260
6420 Conferences&Seminars 1,866 426 2,600 2,600 2,600
6460 Training 902 1,600 1,600 1,600
6916 Depreciation 411,466 413,292
Subtotal 414,234 413,942 6,260 6,260 6,260
CAPITAL OUTLAY
Public Works/Transportation-6401.638
6306 Drainage Improvements 120,083 660,000 810,000 810,000
6309 Seawall Improvements 32,608 374,979
6999 Capital Reserve
Subtotal 162,691 1,024,979 810,000 810,000
Total Expenditures $ 1,136,236 $ 1,067,621 $ 1,716,229 $ 1,606,260 $ 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
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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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
310000/319999 Locally Levied Taxes $ $ $ $ $
320000/329999 Licenses &Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services 676,491 549,998 475,000 550,000 550,000
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 $ 550,000 $ 550,000
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
1000/2999 Personal Services $ 510,219 $ 523,890 $ 475,000 $ 550,000 $ 550,000
3000/3999 Contractual Services
4000/4999 Other Charges &Services
5000/5399 Commodities
5400/5999 Other Operating Expenses
Total Operating Expenses 510,219 523,890 475,000 550,000 550,000
6000/6999 Capital Outlay
Total Expenditures $ 510,219 $ 523,890 $ 475,000 $ 550,000 $ 550,000
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CITY OF AVENTURA
POLICE OFFDUTY SERVICES FUND 620
2021/22
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021/22
Charges for Services
3421100 Police Detail Billing $ 676,491 $ 549,998 $ 475,000 $ 550,000 $ 550,000
ONI Reyen $ 676,491 $ 549,998 $ 475,000 $ 550,000 $ 550,000
EXPENDITURES 2001-521
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2018/19 2019/20 2020/21 2021/22 2021122
PERSONAL SERVICES
Public Safety-2001-521
1420 Extra Duty Detail $ 510,219 $ 523,890 $ 475,000 $ 550,000 $ 550,000
Total Expenditures $ 510,219 $ 523,890 $ 475,000 $ 550,000 $ 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
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2-144
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
i
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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.
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3-3
Purpose of the Capital Improvement Program
The purpose of the CIP is to establish a long-term plan of proposed capital expenditures, the means
and methods of financing and a schedule of priorities for implementation. In order to determine the
impact on the City's operating budget, debt service and the general trend of future expenditures, the
City Commission will be provided with the advantage of a CIP document as a point of reference and
estimated long-term budgetary plan. In accordance with the State's Growth Management Act, the
City is required to undergo this process in order to meet the needs of its Comprehensive Plan.
The CIP is an official statement of public policy regarding long-range capital development within the
City. A capital improvement is defined as a capital expenditure of $5,000 or more, resulting in the
acquisition, improvement or addition to fixed assets in the form of land, buildings or improvements,
more or less permanent in character and durable equipment with a life expectancy of more than one
(1) year. In addition, equipment that has a value less than $5,000 is also included in this document
for budgetary purposes.
The CIP lists proposed capital projects to be undertaken, the year in which they will be started, the
amount expected to be expended in each year and the method of financing these projects. Based on
the CIP, a department's capital outlay portion of the annual Operating Budget will be formulated for
that particular year. The CIP document also communicates the City's capital priorities and project
implementing plan to its citizens, businesses and interested parties.
The five-year CIP is updated annually to add new projects in the fifth (51") year, to re-evaluate the
program and project priorities in light of unanticipated needs and to revise recommendations to take
account of new requirements and new sources of funding. Capital Improvement programming thus
becomes an integral part of the City's budgeting and management procedures.
The annual capital programming process provides the following benefits:
1. The CIP is a tool for implementing the City's Comprehensive Plan.
2. The CIP process provides a mechanism for coordinating projects with respect to function,
location and timing.
3. The yearly evaluation of project priorities ensures that the most crucial projects are
developed first.
4. The CIP process facilitates long-range financial planning by matching estimated revenue
against capital needs, establishing capital expenditures and identifying the need for
municipal borrowing and indebtedness within a sound long-range fiscal framework.
5. The impact of capital projects on the City's operating budget can be projected.
6. The CIP serves as a source of information about the City's development and capital
expenditures plan for the public, City operating departments and the City Commission.
Legal Authority
A capital programming process to support the comprehensive plan is required by the Local
Government Comprehensive Planning and Land Development Regulations, incorporated as Chapter
163, Florida Statues.
3-4
Development of the Capital Improvement Program
The City's capital programming process began in January when operating departments were
required to prepare requests for all proposed capital projects anticipated during the period of
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 2022123 2023124 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 ■Transport System
■Drainage System ■Public Bldg&Facility
■Information Technology Capital Equipment Purch/Replace
3-7
Summary of Proposed Appropriations by Funding Source
The following table reflects the distribution of all proposed projects to the funding source or
mechanism, which is appropriate for funding the projects for each of the five (5) years of the
program.
TABLE 2
CAPITAL IMPROVEMENT PROGRAM
SUMMARY BY PROPOSED APPROPRIATIONS BY FUNDING SOURCE
PROJECTS SCHEDULED FOR 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. Please note that the financial activities of this Department
are budgeted and recorded in a Special Revenue Fund through a process that is separate and apart
from that of the City due to the fact that it has a different fiscal year from that of the City.
3-10
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TABLE IT-1
PROPOSED INFORMATION TECHNOLOGY IMPROVEMENT PROJECTS
SCHEDULED FOR 2021/22-2025126
SUMMARY BY YEAR
PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
CIP# PROJECTCATEGORY DEPT.# 2021122 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
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
•
i
t ' �Il-�Q�
7e �
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
3-17
CITY OF AVENTURA
CAPITAL OUTLAY
2021/22-2026/26
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET SCHEDULE
ESTIMATED
OBJECT COMMISSION USEFULE ANNUAL OPERATING BUDGET IMPACT
CODE APPROVAL PROJECT LIFE
NO. CATEGORY RECAP 2021/22 DESCRIPTION (YEARS) 2021122 2022123 2023124 2024125 2025126
001.80XX
City Manager-8005-512
6402 Computer Equipment<$5,000 $ 2,000 (1) 4 $ - $ - $ - $ - $ -
City Clerk-8008-519
6402 Computer Equipment<$5,000 2,000 (1) 4
Finance-8010-513
6402 Computer Equipment<$5,000 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-8050-5391572
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-8054-5391541
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 NIA NIA NIA NIA NIA NIA NIA
Total Capital $ 15,682,379 $ $ $ $ $
(1)-No significant impact on operating budget anticipated.
3-18
CITY OF AVENTURA
CAPITAL OUTLAY
2021122-2025/26
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET SCHEDULE-CONTINUED
ESTIMATED
OBJECT COMMISSION USEFULE ANNUAL OPERATING BUDGET IMPACT
CODE APPROVAL PROJECT LIFE
NO. CATEGORY RECAP 2021/22 DESCRIPTION (YEARS) 2021122 2022/23 2023/24 2024/25 2025126
TRANSPORTATION AND STREET MAINTENANCE FUND-120
Public Works/Transportation-5401-541
6304 Circulator System Improv.-Bus Shelb $ 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 N/A N/A N/A N/A N/A 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.
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
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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
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2021/22
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