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04-05-2022 Regular Commission Meeting Agenda City Manager -+ City Commission Ronald J. Wasson Enid Weisman, Mayor Rachel S. Friedland, Vice Mayor City Clerk Billy Joel, Commissioner-Elect Ellisa L. Horvath, MMC Denise Landman, Commissioner Dr. Linda Marks, Commissioner City Attorney Marc Narotsky, Commissioner Weiss Serota Helfman Robert Shelley, Commissioner Cole & Bierman Aventura Government Center 19200 West Country Club Drive Aventura, FL 33180 1. CALL TO ORDER/ROLL CALL 2. PLEDGE OF ALLEGIANCE 3. RESOLUTION: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, DECLARING THE QUALIFYING UNOPPOSED CANDIDATE TO BE ELECTED AS THE COMMISSIONER FOR SEAT 3 ON THE AVENTURA CITY COMMISSION WITHOUT NECESSITY FOR FURTHER CONDUCT OF ELECTION PROCESS FOR THAT SEAT, AS CERTIFIED BY THE CITY CLERK; CANCELLING THE SPECIAL ELECTION SCHEDULED FOR AUGUST 23, 2022; AND PROVIDING FOR AN EFFECTIVE DATE. 4. OATH OF OFFICE: Commissioner Seat 3 – Billy Joel 5. AGENDA: Request for Deletions/Emergency Additions 6. SPECIAL PRESENTATIONS:  Certificate of Recognition  Proclamation  Employee Service Awards  Aventura City of Excellence School Update  Don Soffer Aventura High School Update Aventura City Commission Regular Meeting Agenda April 5, 2022 7. CONSENT AGENDA: Matters included under the Consent Agenda are self-explanatory and are not expected to require discussion or review. Items will be enacted by one motion. If discussion is desired by any member of the Commission, that item must be removed from the Consent Agenda and considered separately. If the public wishes to speak on a matter on the consent agenda they must inform the City Clerk prior to the start of the meeting. They will be recognized to speak prior to the approval of the consent agenda. A. APPROVAL OF MINUTES:  March 1, 2022 City Commission Regular Meeting  March 15, 2022 City Commission Special Meeting  March 15, 2022 Commission Regular Workshop Meeting B. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AUTHORIZING THE CITY MANAGER ON BEHALF OF THE CITY TO EXECUTE AND OTHERWISE ENTER INTO THE ATTACHED MUTUAL AID AGREEMENT BETWEEN THE CITY OF AVENTURA AND THE VILLAGE OF BISCAYNE PARK FOR LAW ENFORCEMENT ACTIVITIES; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE. C. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA AWARDING AND LETTING A BID/CONTRACT FOR BID NO. 22-02-24- 3 CITY OF AVENTURA ELECTRICAL MAINTENANCE SERVICES TO UNIVERSAL ELECTRIC OF FLORIDA, INC. AND R & D ELECTRIC, INC. AT THE INDIVIDUAL BID PRICES AS CONTAINED IN EXHIBIT “A” ATTACHED; AUTHORIZING THE CITY MANAGER TO EXECUTE ASSOCIATED CONTRACTS; AUTHORIZING THE CITY MANAGER TO TAKE NECESSARY AND EXPEDIENT ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS FOR SAID BID AWARD; AND PROVIDING FOR AN EFFECTIVE DATE. D. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA AWARDING A CONTRACT TO CERTIFIED ROOFING SPECIALISTS, INC. FOR AN EMERGENCY RE-ROOF OF THE AVENTURA COMMUNITY RECREATION CENTER (CRC) FOR THE PRICE ATTACHED AS EXHIBIT “A”; AUTHORIZING THE CITY MANAGER TO APPROVE A PURCHASE ORDER TO CERTIFIED ROOFING SPECIALISTS, INC. FOR THIS PRICE; AUTHORIZING THE CITY MANAGER TO TAKE NECESSARY ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS; AND PROVIDING FOR AN EFFECTIVE DATE. E. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA AWARDING A CONTRACT TO THE PAVING LADY, INC. CONSISTENT WITH THE BID PRICES PER THE ANNUAL APPROVED CONTRACT (RESOLUTION NO. 2020-28) ATTACHED AS EXHIBIT “A” AND THE BID ATTACHED AS EXHIBIT “B” FOR THE YACHT CLUB DRIVE PROJECT; AUTHORIZING THE CITY MANAGER TO APPROVE PURCHASE ORDER; AUTHORIZING THE CITY MANAGER TO TAKE NECESSARY ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS FOR THIS PROJECT; AND PROVIDING FOR AN EFFECTIVE DATE. Page 2 of 4 Aventura City Commission Regular Meeting Agenda April 5, 2022 F. MOTION TO ACCEPT FOR FILING OF THE ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR) FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021 AND THE LETTER DATED MARCH 24, 2022 ATTACHED HERETO AS ATTACHMENT A. G. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AMENDING THE SPENDING PLAN APPROVED BY THE CITY COMMISSION AS DETAILED IN RESOLUTION 2022-15 FOR THE EXPENDITURE OF CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS FROM THE U.S. DEPARTMENT OF TREASURY UNDER THE AMERICAN RESCUE PLAN ACT (ARPA); AUTHORIZING THE CITY MANAGER TO UTILIZE RECOVERY FUNDS TO INCLUDE ADDITIONAL POLICE DEPARTMENT PURCHASES AND AN ENHANCEMENT FOR STORMWATER PROJECT FUNDING; PROVIDING FOR IMPLEMENTATION; AND PROVIDING FOR AN EFFECTIVE DATE. 8. ZONING HEARINGS – QUASI-JUDICIAL PUBLIC HEARINGS: None. 9. ORDINANCES – FIRST READING/PUBLIC INPUT: AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE 2021 EVALUATION AND APPRAISAL REPORT-BASED AMENDMENTS TO THE CITY OF AVENTURA COMPREHENSIVE PLAN; AUTHORIZING TRANSMITTAL TO REVIEW AGENCIES; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. 10. ORDINANCES – SECOND READING/PUBLIC HEARINGS: AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING ARTICLE IV, “FLOODS,” OF CHAPTER 30, “ENVIRONMENT,” OF THE CITY CODE OF ORDINANCES RELATING TO FLOODPLAIN MANAGEMENT AND FLOOD RESISTANT DEVELOPMENT REGULATIONS; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE. 11. RESOLUTION/PUBLIC INPUT: None. 12. REPORTS 13. PUBLIC COMMENTS 14. OTHER BUSINESS: None. 15. ADJOURNMENT FUTURE MEETINGS Meeting dates, times, and location are subject to change. Please check the City’s website for the most current schedule. Meetings will be held at the City of Aventura Government Center (19200 West Country Club Drive, Aventura). COMMISSION REGULAR WORKSHOP – APRIL 27, 2022 AT 9 AM COMMISSION REGULAR MEETING – MAY 12, 2022 AT 6 PM COMMISSION REGULAR WORKSHOP – MAY 19, 2022 AT 9 AM Page 3 of 4 Aventura City Commission Regular Meeting Agenda April 5, 2022 This meeting is open to the public. In accordance with the Americans with Disabilities Act of 1990, all persons who are disabled and who need special accommodations to participate in this meeting because of that disability should contact the Office of the City Clerk, (305) 466-8901 or cityclerk@cityofaventura.com, not later than two days prior to such proceedings. One or more members of the City of Aventura Advisory Boards may participate in the meeting. Anyone wishing to appeal any decision made by the Aventura City Commission with respect to any matter considered at such meeting or hearing will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. Agenda items are available online at cityofaventura.com for viewing and printing, or may be requested through the Office of the City Clerk at (305) 466-8901 or cityclerk@cityofaventura.com. Page 4 of 4 CITY OF "ENTURA OFFICE OF THE CITY CLERK MEMORANDUM TO: City Commission FROM: Ellisa L. Horvath, MMC, City Clerk "J DATE: April 1, 2022 SUBJECT: Certification of Results of the Election Process for Seat 3 on the City Commission and Cancellation of August 23, 2022 Special Election April 5, 2022 City Commission Meeting Agenda Item 3 RECOMMENDATION It is recommended that the City Commission adopt the attached resolution certifying the results of the election process declaring Billy Joel to be elected by operation of law for Seat 3 on the City Commission and, as such, canceling the Special Election scheduled for August 23, 2022. BACKGROUND On March 1, 2022, the City Commission adopted Resolution No. 2022-24 calling for a Special Election on August 23, 2022, in order to fill the vacancy for Seat 3 on the City Commission, due to the passing of Commissioner Jonathan Evans. The qualifying for candidates for the August Special Election was held March 7-11, 2022. At the end of qualifying on March 11, 2022, Billy Joel was the sole candidate to qualify for Seat 3. As such, he is deemed to be elected by operation of law without further conduct of election process. Pursuant to Section 26-1 of the City Code, the City Clerk shall present a certification of election results to the City Commission for adoption by resolution at the next meeting following the election. Since no election is necessary, I am certifying the results of the election process and requesting that the Special Election scheduled for August 23, 2022 be canceled. Should you have any questions, please contact me. CITY OF AVENTURA RESOLUTION NO. 2022- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, DECLARING THE QUALIFYING UNOPPOSED CANDIDATE TO BE ELECTED AS THE COMMISSIONER FOR SEAT 3 ON THE AVENTURA CITY COMMISSION WITHOUT NECESSITY FOR FURTHER CONDUCT OF ELECTION PROCESS FOR THAT SEAT, AS CERTIFIED BY THE CITY CLERK; CANCELLING THE SPECIAL ELECTION SCHEDULED FOR AUGUST 23, 2022; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, pursuant to Resolution No. 2022-24, a Special Election was scheduled for August 23, 2022 to fill the vacancy created by the passing of Commissioner Jonathan Evans for Seat 3 on the City Commission; and WHEREAS, qualifying for candidates interested in running for said Commissioner Seat 3 was held from March 7, 2022 through March 11, 2022; and WHEREAS, since only one candidate qualified to run for the office of Commissioner Seat 3 at the end of the qualifying week, that candidate is unopposed and is deemed to be elected by operation of law without further conduct of election process; and WHEREAS, the term for the elected Commissioner for Seat 3 shall commence on April 5, 2022, the first meeting of the City Commission following the election process, and end in November 2024 (the unexpired portion of the term of Commissioner Evans for Commissioner Seat 3); and WHEREAS, since there is no longer a need for the Special Election on August 23, 2022, the City Commission wishes to cancel said election. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, THAT: Section 1. The following candidate, being unopposed as the sole qualifying candidate for the office of Commissioner Seat 3 on the City Commission, as indicated below, is hereby declared to be elected to such office: Commissioner Seat 3 Billy Joel Section 2. The results of the election process, as certified by the City Clerk, are hereby adopted. City of Aventura Resolution No. 2022- Section 3. The Special Election scheduled for August 23, 2022 is hereby cancelled and the City Clerk is directed to advise the Miami-Dade County Supervisor of Elections of said cancellation. Section 4. This Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner who moved its adoption. The motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Rachel S. Friedland Mayor Enid Weisman PASSED AND ADOPTED this 5t" day of April, 2022. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 2 of 2 CITY OF "ENTURA OFFICE OF THE CITY CLERK MEMORANDUM TO: City Commission FROM: Ellisa L. Horvath, MMC, City Clerk DATE: April 1, 2022 SUBJECT: Approval of Minutes April 5, 2022 City Commission Meeting Agenda Item 7A RECOMMENDATION It is recommended that the City Commission approve the attached minutes, as provided by the City Clerk, for the Commission meetings held in March. BACKGROUND Meetings were held and minutes have been provided for Commission approval for the following: • March 1, 2022 City Commission Regular Meeting • March 15, 2022 City Commission Special Meeting • March 15, 2022 City Commission Regular Workshop Meeting Should you have any questions, please contact me. /elh attachments Wy.. .pmv 14 gyp. L AVENTURA CITY COMMISSION REGULAR MEETING MINUTES MARCH 1, 2022 6:00 p.m. Aventura Government Center 19200 West Country Club Drive Aventura, FL 33180 1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Enid Weisman at 6:03 p.m. The roll was called and the following were present: Mayor Enid Weisman, Vice Mayor Rachel S. Friedland, Commissioner Denise Landman, Commissioner Dr. Linda Marks, Commissioner Marc Narotsky, Commissioner Robert Shelley, City Manager Ronald J. Wasson, City Clerk Ellisa L. Horvath, and City Attorney Robert Meyers. As a quorum was determined to be present, the meeting commenced. 2. PLEDGE OF ALLEGIANCE: The Pledge was led by Ethan Bazak. A moment of silence was observed for Ukraine. A moment of silence was observed commemorating the passing of Commissioner Jonathan Evans. 3. AGENDA: REQUESTS FOR DELETIONS/EMERGENCY ADDITIONS: None. 4. SPECIAL PRESENTATIONS: • Employee Service Awards: Mr. Wasson presented Detective Sandra Marquez (15 years) with a recognition certificate and token of appreciation for the completion of milestone years of service with the City. • Aventura City of Excellence School Update: ACES School & Community Engagement Liaison Stephanie Concepcion, accompanied by student Ariana Abanto, provided a brief report on ACES. • Don Soffer Aventura High School Update: Principal Dr. Geoff McKee, accompanied by student Julia Rucker, provided a brief report on DSAHS. 5. CONSENT AGENDA: There were no requests from the public to address the Commission. Commissioner Dr. Linda Marks removed Item E. A motion to approve the remaining items on the Consent Agenda was offered by Commissioner Shelley, seconded by Commissioner Landman, and passed unanimously by roll call vote. Aventura City Commission Regular Meeting Minutes March 1, 2022 The following action was taken: A. Minutes approved as follows: • February 1, 2022 City Commission Regular Meeting • February 17, 2022 Commission Regular Workshop Meeting B. Resolution No. 2022-21 adopted as follows: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA DECLARING CERTAIN PROPERTY LISTED UNDER THE ASSETS OF THE CITY AS SURPLUS TO THE NEEDS OF THE CITY; DESCRIBING THE MANNER OF DISPOSAL; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE. C. Resolution No. 2022-22 adopted as follows: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AUTHORIZING THE CITY MANAGER TO EXECUTE THE ATTACHED CONTRACT RENEWAL FOR LANDSCAPE MAINTENANCE WITHIN THE FLORIDA DEPARTMENT OF TRANSPORTATION RIGHTS-OF-WAY ON BISCAYNE BOULEVARD FROM THE OLETA RIVER BRIDGE NORTH TO THE MIAMI-DADE/BROWARD COUNTY LINE BY AND BETWEEN THE CITY OF AVENTURA AND THE FLORIDA DEPARTMENT OF TRANSPORTATION; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE. D. Resolution No. 2022-23 adopted as follows: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, APPROVING THE CITY OF AVENTURA TITLE VI PROGRAM UPDATE IN ACCORDANCE WITH TITLE VI OF THE CIVIL RIGHTS ACT OF 1964 AND AS REQUIRED BY THE MIAMI-DADE COUNTY DEPARTMENT OF TRANSPORTATION AND PUBLIC WORKS, OFFICE OF CIVIL RIGHTS AND LABOR RELATIONS;AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE. E. Removed for Discussion: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, CALLING FOR A SPECIAL ELECTION TO BE HELD ON AUGUST 23, 2022, IN CONJUNCTION WITH THE MIAMI-DADE COUNTY PRIMARY ELECTION, TO FILL A VACANCY ON THE CITY COMMISSION FOR SEAT 3 IN ACCORDANCE WITH CITY CODE OF ORDINANCES CHARTER SECTION 2.05(c)(ii); PROVIDING FOR THE CONDUCT OF SAID ELECTION; ESTABLISHING A QUALIFYING PERIOD TO FILE FOR CITY COMMISSION SEAT 3; AND PROVIDING FOR AN EFFECTIVE DATE. Page 2 of 5 Aventura City Commission Regular Meeting Minutes March 1, 2022 F. Resolution No. 2022-25 adopted as follows: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AUTHORIZING THE CITY MANAGER TO ENTER INTO AN AGREEMENT WITH GRAYBAR TO PROVIDE AND INSTALL ADDITIONAL LIGHTING AT FOUNDERS PARK AS SET FORTH IN GRAYBAR PROPOSAL 0239941996 IN THE AMOUNT OF $681,818.18; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE. Item 5E: Mrs. Horvath read the following Resolution title: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, CALLING FOR A SPECIAL ELECTION TO BE HELD ON AUGUST 23, 2022, IN CONJUNCTION WITH THE MIAMI-DADE COUNTY PRIMARY ELECTION, TO FILL A VACANCY ON THE CITY COMMISSION FOR SEAT 3 IN ACCORDANCE WITH CITY CODE OF ORDINANCES CHARTER SECTION 2.05(c)(ii); PROVIDING FOR THE CONDUCT OF SAID ELECTION; ESTABLISHING A QUALIFYING PERIOD TO FILE FOR CITY COMMISSION SEAT 3; AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Resolution was offered by Commissioner Dr. Marks and seconded by Vice Mayor Friedland. Mr. Meyers reviewed the Resolution calling for a special election to fill vacated Commissioner Seat 3, due to the passing of Commissioner Jonathan Evans. The Commission discussed the item. Mayor Weisman opened the item for public comment. There being no comments, Mayor Weisman closed the item for public input. The motion for approval of the Resolution passed unanimously, by roll call vote and Resolution No. 2022-24 was adopted. 6. ZONING HEARINGS/QUASI-JUDICIAL PUBLIC HEARINGS: Mr. Meyers reviewed the quasi-judicial procedures for the item and Mrs. Horvath administered the oath to all those wishing to offer testimony on the item. RESOLUTION: Mrs. Horvath read the following Resolution title: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, GRANTING CONDITIONAL USE APPROVAL PURSUANT TO SECTION 31-144(C)(2) OF THE CITY'S LAND DEVELOPMENT REGULATIONS (LDRS) TO PERMIT A HEIGHT OF 200 FEET AND 14 STORIES, WHERE THE LDRS PERMIT A MAXIMUM HEIGHT OF 120 FEET AND 12 STORIES, AND GRANTING CONDITIONAL USE APPROVAL PURSUANT TO SECTION 31- 144(C)(2)M OF THE LDRS TO PERMIT A FLOOR AREA RATIO OF 2.00,WHERE Page 3 of 5 Aventura City Commission Regular Meeting Minutes March 1, 2022 THE LDRS PERMIT A MAXIMUM FLOOR AREA RATIO OF 1.83, FOR THE DEVELOPMENT OF AN OFFICE AND RETAIL BUILDING TO BE CONSTRUCTED PURSUANT TO THE CITY'S GREEN BUILDING PROGRAM, LOCATED AT 2750 NE 199 STREET, IN THE CITY OF AVENTURA; AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Resolution was offered by Commissioner Shelley and seconded by Commissioner Landman. Community Development Director Keven Klopp entered the staff report into the record, which recommended approval of the conditional use application to facilitate the development of an office and retail building known as Two Turnberry, subject to the conditions listed. The following provided comments on behalf of the Applicant (Bercow Radell Fernandez Larkin & Tapanes on behalf of owners Mall Parcels A & C / SR-1 Trust LLC): Mickey Marrero, Esq. — Bercow Radell Fernandez Larkin & Tapanes PLLC (200 S. Biscayne Blvd. Suite 300, Miami). The Commission discussed the item including the conditional use request and parking for the Brightline. Mayor Weisman opened the item for public comment. The following members of the public provided comments: Deborah Lazar (3625 N. Country Club Drive, Aventura). There being no additional comments, Mayor Weisman closed the item for public input. The motion for approval of the Resolution passed unanimously, by roll call vote and Resolution No. 2022-26 was adopted. 7. ORDINANCES - FIRST READING/PUBLIC HEARINGS: None. 8. ORDINANCES - SECOND READING/PUBLIC HEARINGS: None. 9. RESOLUTION/PUBLIC INPUT: None. 10. REPORTS: Commissioner Shelley reported on former Police Chief and current Assistant City Manager Bryan Pegues being honored with the Guardian Award on March 7, 2022 by the Willie & Celia Trump Synagogue at the Annual Gala for his service to the Aventura community. Commissioner Dr. Marks congratulated Police Chief Michael Bentolila on the honor he received to visit Israel through the Greater Miami Jewish Federation. Page 4 of 5 Aventura City Commission Regular Meeting Minutes March 1, 2022 Chief Bentolila provided information on the invitation to participate as part of the South Florida delegation for a security and law enforcement seminar in Israel. Commissioner Landman commended the Community Services Department on the success of the recent movie night and discussed the positive feedback received. 11. PUBLIC COMMENTS: The following members of the public provided comments: Cindy Orlinsky (20051 NE 37 Court, Aventura). 12. OTHER BUSINESS: None. 13. ADJOURNMENT: There being no further business to come before the Commission, a motion to adjourn was offered by Commissioner Shelley, seconded by Commissioner Narotsky, and unanimously approved; thus, adjourning the meeting at 6:47 p.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission on April 5, 2022. Page 5 of 5 Wy.. .pmv 14 gyp. L AVENTURA CITY COMMISSION SPECIAL MEETING MINUTES MARCH 15, 2022 9:00 a.m. Aventura Government Center 19200 West Country Club Drive Aventura, FL 33180 1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Enid Weisman at 9:04 a.m. The roll was called and the following were present: Mayor Enid Weisman, Vice Mayor Rachel S. Friedland, Commissioner Denise Landman, Commissioner Dr. Linda Marks, Commissioner Marc Narotsky, Commissioner Robert Shelley, City Manager Ronald J. Wasson, City Clerk Ellisa L. Horvath, and City Attorney Robert Meyers. As a quorum was determined to be present, the meeting commenced. 2. PLEDGE OF ALLEGIANCE: The Pledge was led by Commissioner Narotsky. 3. ORDINANCE - FIRST READING/PUBLIC INPUT: Mrs. Horvath read the following Ordinance title: AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING ARTICLE IV, "FLOODS," OF CHAPTER 30, "ENVIRONMENT," OF THE CITY CODE OF ORDINANCES RELATING TO FLOODPLAIN MANAGEMENT AND FLOOD RESISTANT DEVELOPMENT REGULATIONS; PROVIDING FOR SEVERABILITY;PROVIDING FOR INCLUSION IN THE CODE;AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Ordinance was offered by Commissioner Dr. Marks and seconded by Commissioner Landman. Mayor Weisman and Mr. Wasson reviewed the Ordinance, which included revisions as requested by the Federal Emergency Management Agency as outlined in the agenda memorandum. The Commission discussed the item. Mayor Weisman opened the item for public comment. There being no comments, Mayor Weisman closed the item for public input. The motion for approval of the Ordinance passed unanimously, by roll call vote. Aventura City Commission Special Meeting Minutes March 15, 2022 RESOLUTION: Mayor Weisman requested that the following Resolution be added to the agenda as an emergency item- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, TO APPEAL TO FLORIDA STATE REPRESENTATIVES IN THE UNITED STATES FEDERAL GOVERNMENT, FOR ADDITIONAL SUPPORT TO UKRAINE; AND PROVIDING FOR AN EFFECTIVE DATE. A motion to add the Resolution to the agenda was offered by Vice Mayor Friedland, seconded by Commissioner Landman, and passed unanimously by roll call vote. Vice Mayor Friedland reviewed the proposed Resolution. The Commission discussed the item and the following amendments were recommended: remove the word "defensive" in the first NOW, THEREFORE BE IT RESOLVED paragraph of the second page to read "...to provide immediate additional support to Ukraine.." and correct City Council to read City Commission as necessary throughout the document. Mayor Weisman opened the item for public comment. There being no comments, Mayor Weisman closed the item for public input. A motion to approved the Resolution with the recommended amendments was offered by Commissioner Dr. Marks, seconded by Commissioner Narotsky, and passed unanimously by roll call vote; thus, Resolution No. 2022-27 was adopted. 4. ADJOURNMENT: There being no further business to come before the Commission, a motion to adjourn was offered by Commissioner Landman, seconded by Commissioner Dr. Marks, and unanimously approved; thus, adjourning the meeting at 9-20 a.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission on April 5, 2022. Page 2 of 2 Wy.. .pmv 14 gyp. L AVENTURA CITY COMMISSION REGULAR WORKSHOP MINUTES MARCH 15, 2022 Following 9 a.m. City Commission Special Meeting Aventura Government Center 19200 W. Country Club Drive Aventura, FL 33180 1. Call to Order/Roll Call: The meeting was called to order by Mayor Enid Weisman at 9:20 a.m. The following were present: Mayor Enid Weisman, Vice Mayor Rachel S. Friedland, Commissioner Denise Landman, Commissioner Dr. Linda Marks, Commissioner Marc Narotsky, Commissioner Robert Shelley, City Manager Ronald J. Wasson, City Clerk Ellisa L. Horvath, and City Attorney Robert Meyers. As a quorum was determined to be present, the meeting commenced. 2. Update: Charter Schools USA Legislation (City Manager): Mr. Wasson introduced the item to be reviewed by Mr. Pozzuoli. Ed J. Pozzuoli, Director — Tripp Scott Attorneys at Law, provided an update on the legislative session including new legislation impacting the City's two charter schools including the following: Budget, Charter School Legislation, Parental Rights in Education, Student Assessments, School Campus Safety and Mental Health of Students, and Financial Literacy Instruction. He will provide a summary of the items discussed for distribution to the Commission. Mr. Pozzuoli also provided a brief review of the City Commission's role to set policy, as Governing Board Members for both schools. The Commission discussed the items presented. City Manager Summary: This item was provided for informational purposes. Mr. Wasson will send thank you letters to Senator Diaz and Representative Rizo for their work during the session. 3. Discussion: Proposed Modifications to the Shadow Limitations within the City's Land Development Regulations for the RMF4 Zoning District (City Manager): Mr. Wasson briefly explained the letter from Attorney Brian Adler requesting the adjustment of regulations on shadow limitations in the RMF4 zoning district. Keven Klopp, Community Development Director, reviewed the City's Code regarding shadow restrictions on adjacent properties, which limits the shadow an RMF4 property can cast and is more restrictive than the B2 zoning district. The Commission discussed the item and available options. Aventura City Commission Regular Workshop Minutes—March 15, 2022 Mr. Wasson and Mr. Klopp spoke in favor of changing the regulations. Brian Adler, Esq. - Bilzin Sumberg Baena Price & Axelrod LLP(1450 Brickell Avenue, Suite 2300, Miami) provided comments and encouraged a change in the Code. City Manager Summary: It was the consensus of the City Commission to proceed with the addition of an allowance for conditional use approval on a project-by-project basis, for properties in the RMF4 zoning district. 4. Update: Special Election for Commissioner Seat 3 (City Clerk & City Attorney): Mrs. Horvath reported that following the qualifying for candidates held last week, Billy Joel was the sole candidate to qualify for Seat 3 and, as such, is deemed to be elected by operation of law. A Resolution certifying the election process and also cancelling the Special Election scheduled for August 23, 2022 will be provided on the next Commission Meeting Agenda. The term for Commissioner-Elect Billy Joel will commence on April 5, 2022, when he is provided with the oath of office, in order to allow him time to complete his work on the City's Police Pension Board. The City Commission discussed the item and congratulated Billy Joel, who was in attendance. City Manager Summary: It was the consensus of the City Commission to proceed with the placement of a Resolution on the April 5, 2022 Commission Meeting Agenda for the item as presented. 5. Discussion: Runoff Elections (City Attorney): Mr. Meyers reported on the lack of direction in the City Code regarding a tie vote for elections and recommended that something be implemented by Ordinance, prior to the November 2022 election, to address that. City Manager Summary: It was the consensus of the City Commission for Mr. Meyers and Mr. Wasson to provide a report on how other municipalities address the issue and recommendation on the procedures the City should adopt in the event of a tie vote at the April Workshop. 6. Update: Conversion Plan to On-Demand Transportation Service Review and Follow-Up (City Manager): Mr. Wasson reviewed the conversion plan as provided in the agenda outlining an increase of on-demand transportation and decrease of the express bus service. The Commission discussed the item and requested that the Tesla "Y" model be considered, without a third row, to allow more room for riders. City Manager Summary: This item was provided for information purposes. Mr. Wasson will advise Freebee that no gambling or advertising for things in other cities should be allowed on the City's Freebee vehicles. Page 2 of 5 Aventura City Commission Regular Workshop Minutes—March 15, 2022 7. Discussion: Law Enforcement Mutual Aid Agreement Between the City and the Village of Biscayne Park (City Manager): Mr. Wasson, accompanied by Assistant City Manager Bryan Pegues and Police Chief Michael Bentolila, explained the item as a standard agreement with other law enforcement agencies, which is used daily. The plan to consolidate all of the individual mutual aid agreements into one agreement, through the Miami-Dade County Chiefs of Police Association, was discussed. City Manager Summary: It was the consensus of the City Commission to proceed with the placement of a Resolution on the April 5, 2022 Commission Meeting Agenda for the item as presented. 8. Discussion: Approval to Re-Roof the Gym at the Aventura Community Recreation Center as an Emergency Expenditure (City Manager): Mr. Wasson reviewed the item for a full roof replacement at the Recreation Center, with a 25-year warranty. The City Commission discussed the item. Mr. Wasson reported that the work on the roof at the Arts & Cultural Center was done as an emergency repair, with a 20-year warranty, in lieu of a full roof replacement due to the urgency. City Manager Summary: It was the consensus of the City Commission to proceed with the placement of a Resolution on the April 5, 2022 Commission Meeting Agenda for the item as presented. Additionally, Mr. Wasson will look into the potential for the use of solar. 9. Discussion: Revision of the American Rescue Plan Act (ARPA) for the City's Police Department (City Manager): Mr. Wasson reviewed the request to add two items to the Police Department's American Rescue Plan Act project list. The Commission discussed the item and requested that monthly updates on the approved projects be provided at the April 5t" Commission Meeting and at future monthly Commission Workshops following that. City Manager Summary: It was the consensus of the City Commission to proceed with the placement of a Resolution on the April 5, 2022 Commission Meeting Agenda for the item as presented. 10. Discussion: Adoption of Resolution Awarding Contract to the Lowest Bidder for Electrical Maintenance Services (City Manager): Mr. Wasson reviewed the bids received for electrical maintenance services and recommended the award to the two lowest and responsive bidders. The City Commission discussed the item and pointed out that the best bidder should be awarded, which may not necessarily always be the lowest. Page 3 of 5 Aventura City Commission Regular Workshop Minutes—March 15, 2022 City Manager Summary: It was the consensus of the City Commission to proceed with the placement of a Resolution on the April 5, 2022 Commission Meeting Agenda for the item as presented. 11. Discussion: Rescheduling May 10t" Commission Meeting to May 3rd (City Manager): Commissioner Shelley requested that the May 10t" City Commission Regular Meeting be rescheduled to another date. The City Commission discussed alternate dates. City Manager Summary: It was the consensus of the City Commission to change the May 10t" City Commission Regular Meeting to May 12tn 12. Discussion: Miami-Dade County Commissioner Sally A. Heyman's Retirement (City Manager): Mayor Weisman requested that the City Commission consider doing something for Commissioner Heyman, who will be leaving office in November 2022. The City Commission discussed various ideas, with specific emphasis on a cocktail reception. City Manager Summary: It was the consensus of the City Commission to move the September Commission meeting to the Arts & Cultural Center, to be followed by a cocktail reception in honor of Commissioner Heyman. The following additional items were discussed: Following a request by Commissioner Dr. Marks and discussion, Mr. Meyers will look into the possibility of the City requiring packaged foods at delis to have "packed on" and "sell by" dates on them. Commissioners wanting to visit the new Miami Lighthouse for the Blind facility should coordinate doing so through Mr. Wasson. Mr. Wasson reported on the possible land available west of the dog park, to move the Waterways Park tot lot. The Commission discussed the upcoming private service on March 31 st for Commissioner Jonathan Evans, as well as the event honoring Bryan Pegues on March 7tn Following a suggestion by Mayor Weisman and discussion, each Commissioner will nominate a woman who either works or live in Aventura to be recognized as a "sheroe". Evan Ross - Public Communicators Group, provided comments on what could be done. This item will be discussed at the April Workshop. Following discussion to show support of Ukraine, Mr. Wasson will look into the possibility of lighting Government Center in blue and yellow. Page 4 of 5 Aventura City Commission Regular Workshop Minutes—March 15, 2022 13. Adiournment: There being no further business to come before the Commission, the meeting was adjourned by consensus at 11:01 a.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission on April 5, 2022. Page 5 of 5 CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Ronald J. Wasson CitY Manager6�L DATE: April 1, 2022 SUBJECT: Law Enforcement Mutual Aid Agreement Between the City and the Village of Biscayne Park April 5, 2022 City Commission Meeting Agenda Item 7B RECOMMENDATION It is recommended that the City Commission adopt the attached Resolution authorizing execution of the Law Enforcement Mutual Aid Agreement with the Village of Biscayne Park. BACKGROUND In order to improve cooperative relationships between law enforcement agencies and provide a mechanism to share police resources in the event of emergencies or certain demanding situations, Chapter 23, Florida Statutes, Florida Mutual Aid Act allows agencies to enter into Police Services Mutual Aid Agreements. The various departments use a basic Mutual Aid Agreement. The following list comprises the circumstances and conditions under which mutual aid may be requested- 1. Joint multijurisdictional criminal investigations. 2. Civil affray or disobedience, disturbances, riots, large protest demonstrations, controversial trials, political conventions, labor disputes and strikes. 3. Any natural disaster. 4. Incidents which require rescue operations and crowd and traffic control measures, including, but not limited to, large-scale evacuations, aircraft and shipping disasters, fires, explosions, gas line leaks, radiological incidents, train wrecks and derailments, chemical or hazardous waste spills, and electrical power failures. 5. Terrorist activities including, but not limited to, acts of sabotage. 6. Escapes from or disturbances within detention facilities. 7. Hostage and barricaded subject situations, and aircraft piracy. 8. Control of major crime scenes, area searches, perimeter control, back-ups to emergency and in-progress calls, pursuits, and missing person calls. 9. Enemy attack. 10. Transportation of evidence requiring security. 11. Major events, e.g., sporting events, concerts, parades, fairs, festivals and conventions. 12. Security and escort duties for dignitaries. 13. Emergency situations in which one agency cannot perform its functional objective. 14. Incidents requiring utilization for specialized units; e.g., underwater recovery, canine, motorcycle, crime scene, marine patrol enforcement or investigation and police information. 15. Joint training in areas of mutual need. 16. Participating in exigent situations without a formal request which are spontaneous occurrences such as area searches for wanted subjects, perimeters, crimes in progress, escaped prisoners, traffic stops near municipal boundaries, request for assistance and no local unit is available or nearby, calls or transmissions indicating an officer is injured, calls indicating a crime or incident has occurred in which a citizen may likely be injured and the assisting municipality is closer to the area than the officer receiving the call. 17. Mutual enforcement of all existing applicable laws and ordinances and exercise of arrest powers within the area comprising the jurisdictional waters within respective municipal boundaries. The Agreement is beneficial in our mission to protect the safety and quality of life of our residents. If you have any questions, please feel free to contact me. RJW/act Attachment CCO2050-22 CITY OF AVENTURA RESOLUTION NO. 2022- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AUTHORIZING THE CITY MANAGER ON BEHALF OF THE CITY TO EXECUTE AND OTHERWISE ENTER INTO THE ATTACHED MUTUAL AID AGREEMENT BETWEEN THE CITY OF AVENTURA AND THE VILLAGE OF BISCAYNE PARK FOR LAW ENFORCEMENT ACTIVITIES; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, THAT: Section 1. The City Manager is hereby authorized on behalf of the City of Aventura to execute and otherwise enter into that certain Mutual Aid Agreement between the City of Aventura and the Village of Biscayne Park for law enforcement activities in substantially the form as attached hereto. Section 2. The City Manager is hereby authorized to do all things necessary and expedient in order to effectuate the execution of the attached Agreement described in Section 1 above, and to carry out the aims of this Resolution. Section 3. This Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner who moved its adoption. This motion was seconded by Commissioner , and upon being put to a vote, the vote was as follows: Commissioner Billy Joel Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Rachel S. Friedland Mayor Enid Weisman City of Aventura Resolution No. 2022- PASSED AND ADOPTED this 5t" day of April, 2022. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 2 of 2 MUTUAL AID AGREEMENT Between the City of Aventura and the Village of Biscayne Park Whereas,because of the existing and continuing possibility of the occurrence of law enforcement problems and other natural and man-made conditions which are,or are likely to be, beyond the control of the services, personnel, equipment, or facilities of the City of Aventura Police Department and the Village of Biscayne Park Police Department; and, Whereas, the City of Aventura and the Village of Biscayne Park are located in such relation to each other that it is to the advantage of each to receive and extend mutual aid in the form of law enforcement services and resources to adequately respond to intensive situations, including, but not limited to, natural or manmade disasters or emergencies as defined under§ 252.34, Florida Statutes; and, Whereas, in order to ensure that preparation of these law enforcement agencies will be adequate to address any and all of these conditions,to protect the public peace and safety,and to preserve the lives and property of the people of the participating municipalities; and, Whereas,the City of Aventura and the Village of Biscayne Park have the authority under § 23.12, Florida Statutes, et seq., the Florida Mutual Aid Act, to enter into a mutual aid agreement for law enforcement service which provides for rendering of assistance in a law enforcement emergency. NOW,THEREFORE,the City of Aventura,a Florida municipal corporation,and the Village of Biscayne Park, a Florida municipal corporation, in consideration for mutual promises to render valuable aid in time of necessity, do hereby agree to fully and faithfully abide by and be bound by the following terms and conditions: SECTION I: SHORT TITLE: Mutual Aid Agreement("Agreement") SECTON II: DESCRIPTION Since the Mutual Aid Agreement provides for the requesting and rendering of assistance for both routine and law enforcement intensive situations, this Mutual Aid Agreement combines the elements of both a voluntary cooperation agreement and a requested operational assistance agreement,as described in Chapter 23 Florida Statutes. SECTION III: DEFINITIONS a. Joint Declaration: A document which enumerates the various conditions or situations where aid may be requested or rendered pursuant to this Agreement, as determined by concerned agency heads. Subsequent to execution by concerned agency heads,thejoint declaration shall be filed with the clerks of the respective political subdivisions and shall thereafter become part of this Agreement. Said declaration may be amended or supplemented at any time by the agency heads by filing subsequent declarations with the clerks of the respective political subdivisions. b. Agency or participating law enforcement agency: Either the City of Aventura Police Department or the Village of Biscayne Park Police Department. c. Agency Head: Either the Chief of the City of Aventura Police Department, or Chief s designees; and the Chief of the Village of Biscayne Park, or the Chiefs designees. Mutual Aid Agreement-City of Aventura and Village of Biscayne Park Page 1 of 5 d. The participating police department: The police department of any municipality in the State of Florida that has approved and executed this Agreement upon the approval of the governing body of that municipality. e. Certified law enforcement employee: Any law enforcement employee certified as provided in Chapter 943, Florida Statutes. SECTION IV: OPERATIONS a. In the event that a party to this Agreement is in need of assistance as set specified in the applicable joint declaration, an authorized representative of the agency requiring assistance shall notify the agency head or his/her designee from whom such assistance is requested. The agency head or authorized agency representative whose assistance is sought shall evaluate the situation and the agency's available resources, consult with his/her supervisors if necessary, and will respond in a manner he/she deems appropriate. b. The agency head in whose jurisdiction assistance is being rendered may determine who is authorized to lend assistance in his/her jurisdiction, for how long such assistance is authorized and for what purpose such authority is granted. This authority may be granted either verbally or in writing as the particular situation dictates. The agency head's decision in these matters shall be final. c. Each party to this Agreement agrees to furnish necessary personnel, equipment, facilities and other resources and to render services to the other party as required to assist the requesting party in addressing the situation which caused the request; provided, however, that no party shall be required to unreasonably deplete its own personnel, equipment, resources, facilities, and services in furnishing such mutual aid, as determined by the furnishing party. d. The agency heads of the participating law enforcement agencies, or their designees shall establish procedures for giving control of the mission definition to the requesting agency, and for giving tactical control over accomplishing any such assigned mission and supervisory control over all personnel or equipment provided pursuant to this Agreement to the providing agency. However, each employee shall also be subject to the personnel rules, regulations, procedures, and policies applicable to his or her employing agency. e. The personnel and equipment that are assigned by the assisting agency head shall be under the immediate command of a supervising officer designated by the assisting agency head. Such supervising officer shall be under the direct supervision and co►nmand of the agency head or his/her designee of the agency requesting assistance. f. Whenever an officer or other employee is rendering assistance pursuant to this Agreement, the officer or employee shall abide by and be subject to the rules and regulations, personnel policies, general orders and standard operating procedures of his/her own employing agency. If any such rule, regulation, personnel policy, general order or standard operating procedure is contradicted, contravened or otherwise in conflict with a direct order of a superior officer of the requesting agency, then such rule, regulation, personnel policy, general order or procedure shall control and shall supersede the direct order. g. Whenever there is cause to believe that a complaint has arisen as a result of a cooperative effort as it may pertain to this Agreement,the agency head or his/her designee of the requesting agency shall be responsible for the documentation of said complaint to ascertain at a minimum: Mutual Aid Agreement—City of Aventura and Village of Biscayne Park Page 2 of 5 1. The identity of the complainant. 2. An address where the complaining party can be contracted. 3. The specific allegation 4. The identity of the accused employee(s) without regard to agency affiliation If it is determined that the accused is an employee of the assisting agency, the above information, with all pertinent documentation gathered during the receipt and processing of the complaint, shall be forwarded without delay to the agency head or his/her designee of the assisting agency for administrative review. The requesting agency may conduct a review of the complaint to determine if any factual basis for the complaint exists and/or whether any of the employees of the requesting agency violated any of their agency's policies or procedures. SECTION V: POWERS,PRIVILEDGES,IMMUNITIES,COSTS a. All employees of the participating police department, including certified law enforcement employees as defined in Chapter 943, Florida Statutes, during such time that said employees are actually providing aid outside of the jurisdictional limits of the employing municipality pursuant to a request for aid made in accordance with this Agreement, shall, pursuant to the provisions of Chapter 23, Florida Statutes, have the same powers, duties, rights,privileges,and immunities as if they were performing their duties in the political subdivision in which they are normally employed. b. The political subdivision having financial responsibility for the law enforcement agency providing services,personnel,equipment,or facilities pursuant to the provisions of this Agreement shall bear any loss or damage to same and shall pay any and all expenses incurred in the maintenance and operation of same. c. The political subdivision having financial responsibility for the law enforcement agency providing aid pursuant to this Agreement shall compensate all of its employees rendering aid pursuant to this Agreement, during the time of the rendering of such aid, and shall defray the actual travel and maintenance expenses of such employees while they are rendering such aid. Such compensation shall include any amounts paid or due for compensation due to personal injury or death while such employees are engaged in rendering such aid. Such compensation shall also include all benefits normally due such employees. d. All exemptions from ordinances and rules, and all pension, insurance, relief, disability, worker's compensation, salary,death, and other benefits which apply to the activity of such officers, agents, or employees of any such agency, when performing their respective functions within the territorial limits of their respective agencies,shall apply to them to the same degree,manner,and extent while engaged in the performance of their functions and duties extraterritorially under the provisions of the Mutual Aid Agreement. The provisions of this Agreement shall apply with equal effect to paid and auxiliary employees. e. Nothing herein shall prevent the requesting agency from requesting supplemental appropriations from the governing authority having budgeting jurisdiction to reimburse the assisting agency for any actual costs or expenses incurred by the assisting agency perfonning hereunder. f. Nothing in this Agreement is intended or is to be construed as any transfer or contracting away of the powers or functions of one party hereto to the other. g. This Agreement creates no rights or benefits in favor of any third parties and there are no intended third party beneficiaries with regard to the provisions herein. Mutual Aid Agreement-City of Aventura and Village of Biscayne Park Page 3 of 5 SECTION VI: INDEMNIFICATION a. The political subdivisions having financial responsibility for the law enforcement agency providing aid pursuant to this Agreement, agrees to hold hannless, defend, and indemnify the requesting law enforcement agency and its political subdivision in any suit, action or claim for damages resulting from any and all acts or conduct of employees of said providing agency while providing aid pursuant to this Agreement, subject to Chapter 768, Florida Statutes,where applicable. b. Each party engaging in any mutual cooperation or assistance,pursuant to this Agreement, agrees to assume responsibilities for the acts, omissions, or conduct of such party's own employees while engaged in rendering aid pursuant to this Mutual Aid Agreement, subject to the provisions of § 768.28, Florida Statutes, where applicable. c. Each party shall provide satisfactory proof of liability insurance or self insurance by one or more of the means specified in § 768.28(15)(a), Florida Statutes, in an amount which is, in the judgment of the governing body of that party, at least adequate to cover the risk to which that party may be exposed. Should insurance coverage, however provided, of any party be cancelled or undergo material change,that party shall notify all parties to this Agreement of such change within ten(10) days of receipt of notice or actual knowledge of such change. SECTION VII: FORFEITURES a. In the event that a participating agency seizes any real property, vessel, motor vehicle, aircraft, currency or other property pursuant to the Florida Contraband Forfeiture Act during the performance of this Agreement, the agency requesting assistance in the case of requested operational assistance and the seizing agency in the case of voluntary cooperation shall be responsible for maintaining any forfeiture action pursuant to Chapter 932, Florida Statutes. The agency pursuing the forfeiture action shall have the exclusive right to control and the responsibility to maintain the property in accordance with Chapter 932, Florida Statutes, to include, but not limited to,the complete discretion to bring the action or dismiss the action. b. All proceeds from forfeited property seized as a result of or in accordance with this Agreement shall be divided in proportion to the amount of investigation and participation performed by each agency, less the costs associated with the forfeiture action. SECTION VIII: CONFLICTS Any conflicts between this Agreement and the Florida Mutual Aid Act will be controlled by the provisions of the latter,whenever conditions exist that are within the definitions stated in Chapter 23 Florida Statutes. SECTION IX: EFFECTIVE DATE This Agreement shall take effect upon execution and approval by the hereinafter named officials and shall continue in full force and effect until December 30,2025. Under no circumstances may this Agreement be renewed, amended, or extended except in writing. SECTION X: CANCELLATION Any party may cancel its participation in this Agreement upon sixty (60) days written notice to the other party or parties. Cancellations will be at the discretion of any subscribing party. Mutual Aid Agreement-City ofAventura and Village of Biscayne Park Page 4 of 5 IN WITNESS WHEREOF,the parties hereto cause these presents to be signed on the date specified. —Mario Ronald J. Wasson Vi$11 Village Manager Vill anager v"P City of Aventura Vil age of Biscayne Park rN I Date: Date• ATTEST: ATTEST: Ellisa L.Horvath �Iantay J.Dabney���� City Clerk Village Clerk City of Aventura Village of Biscayne Park Approved as to form Approved as to form and legal sufficiency: and legal sufficiency: David M.Wolpin Edward A.Dion City Attorney Village Attorney City of Aventura Village of Biscayne Park Filing the mutual aid agreement., Sedlon 23.122.54(4),Florida Stalutes,requires the filing of a ropy of the signed Mutual Aid Agreement with FDLE within 14 days after signature. Filing may he acco"Vilsked by either nwiling to FDLE,P0 Box 1489, Tallahassee,FL 32302,Attention. Mulua/Ah4 or lay fax to(904)488 1760. Mutual Aid Agreement-City of Aventura and Village ofBiscayne Park- Page 5 of 5 CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager DATE: April 1, 2022 SUBJECT: Awarding the City's Electrical and Maintenance Services Contract to Universal Electric of Florida, Inc. and R & D Electric, Inc. April 5, 2022 City Commission Meeting Agenda Item 7C RECOMMENDATION It is recommended that the City Commission adopt the attached Resolution awarding Bid No. 22-02-24-3, Electrical and Maintenance Services for Repairs to City Street Lights and Facilities, to the lowest responsible and responsive bidders, Universal Electric of Florida, Inc. and R & D Electric, Inc. BACKGROUND Bids for the Electrical Maintenance Service contract were solicited, advertised and opened on February 24, 2022. Three qualified bids were received as follows- - Universal Electric of Florida, Inc. - R & D Electric, Inc. - Electricians On Call Staff has determined that Universal Electric of Florida, Inc. and R & D Electric, Inc. have submitted the lowest responsible and responsive bids for this project. This project will be funded by Budget Line Item Number 001-5401-541-4691. This item was discussed at the March 15t" Workshop Meeting. If you have any questions, please feel free to contact me. RJW/act Attachment CCO2051-22 CITY OF AVENTURA RESOLUTION NO. 2022- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA AWARDING AND LETTING A BID/CONTRACT FOR BID NO. 22-02-24-3 CITY OF AVENTURA ELECTRICAL MAINTENANCE SERVICES TO UNIVERSAL ELECTRIC OF FLORIDA, INC. AND R & D ELECTRIC, INC. AT THE INDIVIDUAL BID PRICES AS CONTAINED IN EXHIBIT "A" ATTACHED; AUTHORIZING THE CITY MANAGER TO EXECUTE ASSOCIATED CONTRACTS; AUTHORIZING THE CITY MANAGER TO TAKE NECESSARY AND EXPEDIENT ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS FOR SAID BID AWARD; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Manager of the City of Aventura, Florida has, pursuant to the various laws of the State of Florida and the Code of the City of Aventura, properly solicited and accordingly accepted bids for BID NO. 22-02-24-3 CITY OF AVENTURA ELECTRICAL MAINTENANCE SERVICES FOR REPAIRS TO CITY STREET LIGHTS AND FACILITIES; and WHEREAS, sealed bids have been submitted to and received by the City pursuant to the City's invitation to bid/notice to bidders, specifications, proposals and requirements for the project/work as cited above; and WHEREAS, staff has determined that Universal Electric of Florida, Inc. and R & D Electric, Inc., have submitted the lowest responsible and responsive bids for said project/work; and WHEREAS, the City Commission, upon the recommendation of the City Manager, is therefore desirous of awarding said bid/contract to said lowest responsible and responsive bidders. NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, THAT: Section 1. The bid/contract for BID NO. 22-02-24-3, CITY OF AVENTURA ELECTRICAL MAINTENANCE SERVICES REPAIRS TO CITY STREET LIGHTS AND City of Aventura Resolution No. 2022- FACILITIES is hereby awarded to Universal Electric of Florida, Inc. and R & D Electric, Inc. at the bid prices as contained in the attached bid documents. Section 2. The City Manager is hereby authorized to execute, on behalf of the City, a contract by and between the parties embodying the terms, conditions, and specifications as set forth in the subject Invitation to Bid/Notice to Bidders, bid specifications, bid proposal and bid requirements, or if a City prepared contract was part of said bid proposal, said parties shall execute said prepared contract on behalf of the City. Section 3. The City Manager is hereby authorized and requested to take all necessary and expedient action to carry out the aims of this Resolution in awarding this bid/contract. Section 4. The funds to be allocated and appropriated pursuant hereto and for the purpose of carrying out the tenets of this Resolution shall be from Budget Line Item Numbers 001-5401-541-46-91. Section 5. This Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner who moved its adoption. The motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Billy Joel Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Rachel S. Friedland Mayor Enid Weisman PASSED AND ADOPTED this 5t" day of April, 2022. Page 2 of 3 City of Aventura Resolution No. 2022- ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 3 of 3 5 Co O o O td M r! c cr �' ro 0 CD 3 ,b �- 0 ru - ` CD c Q- Cn �7 CL x CD m o o S° CD o CD -1-CD Cn CD o : � o 4�6 be �&s o GM rn ON o, P rn 9% r. S?� Xv �- � �• o 0 o co W o v o 0 0 o m fl. m JA 46e �6S GOS� O =rW CD a 0 �, m H � = o 0 0 0 CD cr 0 or G� 0 a 00 0 m a � 0 -IrnoCG CD o 0 o a > z CD cfl y' CLnw0C o g y 0)CD z � yc � y ° AM 2) �� 0 c C 0 0 o v C> m 0 0 0 0 0 m 06 :3 60!1 4EpS 4�n N cc c 0 a � � N � -P •P w .� � � tip n o 0 0 0 � m 3 F D � Q. m m 0 CD' ; �; a '�' o 0 0 0 CITY OF "ENTURA PUBLIC WORKS/TRANSPORTATION DEPARTMENT MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager BY: Joseph S. Kroll, Public Works/Transportation Director DATE: April 1, 2022 SUBJECT: Approval to Re-roof Aventura Community Recreation Center (CRC) as an Emergency Expenditure April 5, 2022 City Commission Meeting Agenda Item 7D RECOMMENDATION It is recommended that the City Commission approve a roofing project in the amount of $318,621.00 from account #001-8054-539-64-21 to re-roof the Aventura Community Recreation Center (CRC) utilizing the state commodities contract with Certified Roofing Specialist Inc. BACKGROUND The existing roof is 18 years old and we have been experiencing spot leaking which staff was able to correct with the mindset that we would be able to plan for re-roofing in the next budget cycle. The repairs did not hold up with the heavy rains we experienced in November and December. After further inspections from staff and roofing professionals, it was determined that the existing roof will not last through the summer months when we experience daily rainfall. Most of the leaks affect the basketball court making it an unsafe situation for foot traffic and activities. Staff has informed the City Manager and asked for an emergency repair. FISCAL IMPACT This item was not included in the FY 2021/2022 budget. It was planned to be scheduled in the City's CIP to be done in FY 2023-2024. Therefore, we will include this appropriation in the FY 2021-22 mid-year budget amendment which will be presented on first reading at a mid-fiscal year Commission meeting. JSK/gf JSK22007 CITY OF AVENTURA RESOLUTION NO. 2022- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA AWARDING A CONTRACT TO CERTIFIED ROOFING SPECIALISTS, INC. FOR AN EMERGENCY RE-ROOF OF THE AVENTURA COMMUNITY RECREATION CENTER(CRC) FOR THE PRICE ATTACHED AS EXHIBIT "A"; AUTHORIZING THE CITY MANAGER TO APPROVE A PURCHASE ORDER TO CERTIFIED ROOFING SPECIALISTS, INC. FOR THIS PRICE; AUTHORIZING THE CITY MANAGER TO TAKE NECESSARY ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Manager has, pursuant to the various laws of the State of Florida and the Code of the City of Aventura, properly solicited and accordingly accepted bids for the emergency re-roofing of the Aventura Community Recreation Center (CRC); and WHEREAS, Certified Roofing Specialists, Inc. is on the approved commodities vendor list of the U.S. Communities Government Purchasing Alliance, which the City can access to obtain the most competitive price for this work; and WHEREAS, staff has determined that Certified Roofing Specialists, Inc. has submitted the lowest responsible and responsive bid and follows the City's purchasing requirements for this project work; and WHEREAS, staff is aware that this project is a non-budgeted expenditure and will be appropriated in a mid-year budget amendment; and WHEREAS, the City Commission, upon the recommendation of the City Manager, is therefore desirous of awarding said contract to Certified Roofing Specialists, Inc. NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA: Section 1. That agreement for the emergency re-roofing of the Aventura Community Recreation Center (CRC) is hereby approved for Certified Roofing Specialists, Inc. at the price contained in the attached bid documents. City of Aventura Resolution No. 2022- Section 2. That the City Manager is hereby authorized to approve a purchase order for the price enumerated in Exhibit"A"to Certified Roofing Specialists, Inc. on behalf of the City, by and between the party embodying the terms, conditions, and specifications as set forth in the bid specifications, and bid requirements. Section 3. That the City Manager is hereby authorized and requested to take all necessary and expedient action to carry out the aims of this Resolution in awarding this bid/contract. Section 4. That the funds to be allocated and appropriated at a mid-year budget amendment pursuant hereto and for the purpose of carrying out this Resolution shall be from Budget Line Item Number 001-8054-539.64-21 Aventura Community Recreation Center R/M account. Section 5. This Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner who moved its adoption. The motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Billy Joel Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Rachel S. Friedland Mayor Enid Weisman PASSED AND ADOPTED this 5t"day of April, 2022. Page 2 of 3 City of Aventura Resolution No. 2022- ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 3 of 3 JIM ROOFING SPECIALISTS, INC. 3440 N.W. 25th Avenue • Pompano Beach, FL 33069 Office: 954-781-7663 Office • Toll Free: 877-690-ROOF • Fax: 954-943-7833 February 24, 2022 City of Aventura Government Center Attn: Frank Galleti 19200 W Country Club Drive Aventura,FL 33180 Re: Proposal for 2022 Roofing Improvements—Aventura Community Recreation Center- Omnia National IPA Customer Proposal No. R180903-_- Dear Mr. Galleti, Having carefully examined the instructions for quotations,project specifications,drawings, supporting documents and addenda issued prior to this date,we propose to furnish all labor,materials, equipment, transportation and other services required to successfully accomplish the work in accordance with the project documents. This proposal and any work performed related to this proposal will be provided in accordance with the project documents and the terms, conditions and criteria established by Omnia/National IPA Contract No. R180903 -Roofing Products and Services. The Proposer will be solely responsible for delivering the project in accordance with Omnia National IPA Contract No.R1809035 and the project documents. A. Base Quotation—Provide a Twenty-Five(25)Years Manufacturer's Warranty Roofing Restoration at Aventura Community Recreation Center: $ 318,621.00 *** Does not include Roofing Permit Fees. (See unit cost below) B. Unit Pricing: Provide unit pricing for the following: a. Wet Insulation Removal $ 18.60 sq. ft. b. Permits $ 10,000.00 c. Roof drain replacement: $ 2,860.00(each. C. Addendum: The Proposer has received addendum numbers N/A and incorporated provisions of such addendums in this quotation. D. The Proposer acknowledges scheduling for the construction of the specified project,which includes pre-construction activities, construction per major discipline, completion,project close out and commissioning. a. Number of workdays necessary 30 The owner and their representatives reserve the right to waive any irregularities,to reject any or all Proposals, or to accept any Proposal. Executed on 'Feb 2`��� ,20 21. CQr--XiEd Taxpayer I.D. No.: 59-27580 7 h Contractor By: (If Contractor is a Corporation, complete the following) (SolMn�,of er, or P ne , o Pre Corpora on) ATTEST: Whose address is: (Corporate Seal) 3�440 jvw 25� ANJE Tonnw,,o 'BeaC1n FL 53049 Telephone No.: 96y- 78I-7663 Fax No.: 9Sy-914 3- q8 M Sworn to and subscribed before me this 2�t5- day of Fe bruaey , 20 22 . Not Public in and fort St e of Flo 'Ac% Signature of Notary Expiration Date of Notary Public Comm n: i+� •. MARL CHENOY ' &` Commission#HH 124858 My Comm.Expires May 2,2025 Bonded through National Notary Assn. ■ 1 Ilk i t ii HOOFING SPECIALISTS, INC. 00x GYMNASIUM MAIN LOBBY � W Aventura Community Recreation Center 3373 NE 188th Street Aventura FL 33180 I• ll sti r irq i II•�J:i��ir'�i�l 3440 NW 25TH AVENUE POMPANO BEACH, FL 33069 T 954-781-7663 F 954-943-7833 www eertifiedcontractinggroup.coin ; 9; ;0 ROOFING SPECIALISTS, ■PVC_ 3440 N.W. 25th Avenue • Pompano Beach, FL 33069 Office: 954-781-7663 Office • Toll Free: 877-690-ROOF • Fax: 954-943-7833 PROPOSAL February 24, 2022 City of Aventura Government Center Attu: Frank Galleti _alletif(cr�,cityofaventura.com 19200 W Country Club Drive - Aventura, FL 33180 RE: Aventura Community Recreation Center(Gym) 3373 NE 188th Street,Aventura, FL SCOPE OF WORK We propose to furnish all necessary labor and materials required to install a new Twenty-Five (25)Year Tremco Powerply Endure system in accordance with Tremco Specifications. General scope of work is as follows: 1. Install new Tremco Powerply Endure system on the above referenced facility as follows: a. Provide Engineering and testing as needed to obtain the required roofing Permit. b. Provide hoisting and jobsite safety as required. c. Remove the existing roofing down to the existing light weight concrete deck and dispose of same. d. Install one (lct.) ply of Burmastic Composite Ply Premium, mechanically attached using Trufast fasteners and plates as per the manufacturer's recommendations. e. Install one (lct.)ply of Tremco Powerply Endure 200 Smooth with Powerply Endure Bio Adhesive TF in accordance with the Manufacturer's specifications. f. Install one (lct.) ply of Tremco Powerply Endure 200 FR with Powerply Endure Bio Adhesive TF accordance with the Manufacturer's specifications. g. Install Tremco Two-Ply Modified bitumen base flashing system at all mechanical equipment curbs and perimeter parapet wall flashings in accordance with the Manufacturer's specifications. h. Apply new Tremco A1phaGuard Flashing system to all roof penetrations in accordance with the Manufacturer's specifications. i. Fabricate and install new sheet metal as required to replace the existing surface-mount counterflashing, and through wall scuppers. j. Fabricate and install new roof drains in accordance with the Florida Building Code. k. Fabricate and install new insulation breather vents in accordance with the Florida Building Code. 1. Solvent wipe the metal to wall surfaces to receive new sealants. m. Apply TremSeal Pro urethane sealant tooled into the metal to wall joint over the new counterflashing as per the Manufacturer's specifications. n. Provide 2-year contractor guarantee from date of completion. o. Provide 25-year NDL Tremco Manufacturer's warranty from date of completion. Initial Initial Date Date www.certifiedroofingspecialists.com 2. Apply new Tremco SolarGard Waterproofing System to all stucco wall areas as follows: a. Pressure clean the existing parapet walls at a minimum of 2500 PSI to remove all dirt and debris from surfaces. b. Repair all cracks and joints in the exterior wall surface with urethane sealants. c. Apply one (lct.) coat of SolarGard Masonry Primer from top of counterflashing to outer edge of the top of the parapet wall as per the Manufacturer's specifications. d. Apply one (Ict.) coat of SolarGard Hybuild White from top of counterflashing to the bottom of the coping cap as per the Manufacturer's specification. e. Clean up the repair area of all resultant waterproofing related debris. Amount: $318,621.00 Permit Add: $10,000.00 Total Bid Amount: $328,621.00 Bid Clarifications/Exclusions: a. Engineering and Permits are included. b. There are no provisions in our bid for the supply and/or installation of any plumbing,mechanical, or electrical components required. Certified Roofing will coordinate all roof work associated with this project with Owner/ Owners representative's contractors. c. Hoisting of all equipment and materials is included. d. Any costs for additional/unforeseen work not covered by the Tremco specifications are not included. "Note—The roofing industry is currently experiencing significant challenges with material availability inclusive of extended lead times,as well as price volatility.Additionally,pricing for roof insulation and other components is being quoted based on current industry pricing,however actual pricing is being charged at the"ship date",not order date.As a result,long term fixed pricing cannot be obtained from our suppliers,nor can material delivery dates be guaranteed.The pricing here-in this Proposal is based on today's prices and is valid for 15 days only.If there are any price increases incurred from the time of execution of this agreement and the costs at the time of shipment,all such cost increases shall be passed on to the client.A request for change order for the price difference will be submitted to cover the additional costs incurred.We apologize for any inconvenience this situation may cause however we are simply sharing with all our clients the industry wide conditions we are experiencing from our various distribution and Manufacturing providers. The above work shall be completed in a substantial and workmanlike manner for the sum of($328,621.00) Three Hundred Twenty-Eight Thousand Six Hundred Twenty-One Dollars Certified Roofing Specialists,Inc. Tames (Page James Page, Sales Associate --Acceptance-- You are hereby authorized to furnish all materials and labor required to complete the work specified in the above proposal,for which the undersigned agrees to pay the amount stated in said proposal,and according to the terms thereof. Printed Name/Signature Date Initial Initial Date Date www.certifiedroofincispecialists.com CITY OF "ENTURA PUBLIC WORKS/TRANSPORTATION DEPARTMENT MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager \` BY: Joseph S. Kroll, Public Works/Transportation DirectordO DATE: April 1, 2022 SUBJECT: Approval to Resurface Yacht Club Drive / 213t" Street to be in Conjunction with Storm Water Project Completion April 5, 2022 City Commission Meeting Agenda Item 7E RECOMMENDATION It is recommended that the City Commission approve a project in the amount of $245,088.10 for account #410-5401-538-6306 to resurface Yacht Club Drive / 213tn Street. BACKGROUND The department is in the final stages of their storm water improvements on Yacht Club Drive and this additional resurfacing would work in concurrence with the existing drainage project. Resurfacing on Yacht Club Drive from NE 34t" Street east to the end of NE 37tn Street will complete this section of road. The existing project only calls for new pavement over project limits by adding this additional proposed new pavement the road would wear evenly and would match up with the project's pavement. This roadway was scheduled in the CIP to be resurfaced in FY 2017/2018 but was skipped because of the upcoming storm water drainage project scheduled this year. By doing this resurfacing in conjunction with the drainage project and utilizing our City contract pricing, we are able to take advantage of substantial savings of approximately $140,000.00. FISCAL IMPACT This item was not included in the FY 2021/2022 Budget. It was scheduled in the City's CIP to be done in FY 2017/2018. Therefore, we will include this appropriation in the FY 2021/22 mid-year Budget amendment. JSK/gf JSK22009 CITY OF AVENTURA RESOLUTION NO. 2022- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA AWARDING A CONTRACT TO THE PAVING LADY, INC. CONSISTENT WITH THE BID PRICES PER THE ANNUAL APPROVED CONTRACT (RESOLUTION NO. 2020-28) ATTACHED AS EXHIBIT "A" AND THE BID ATTACHED AS EXHIBIT "B" FOR THE YACHT CLUB DRIVE PROJECT; AUTHORIZING THE CITY MANAGER TO APPROVE PURCHASE ORDER; AUTHORIZING THE CITY MANAGER TO TAKE NECESSARY ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS FOR THIS PROJECT; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Manager has, pursuant to the various laws of the State of Florida and the Code of the City of Aventura, properly solicited and accordingly accepted and approved The Paving Lady as the City of Aventura roadway maintenance contractor; and WHEREAS, the bid submitted to and received by the Public Works/Transportation Department is in accordance and reflects unit pricing outlined in the approved maintenance pricing structure; and WHEREAS, staff has determined that pricing submitted is in accordance to the approved maintenance contract; and WHEREAS, the City Commission, upon the recommendation of the City Manager, is therefore desirous of awarding said bid to The Paving Lady; and NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA: Section 1. That agreement for the mill and pave for Yacht Club Drive/213t" Street is hereby approved for The Paving Lady, Inc., at the bid price as contained in the attached bid documents. Section 2. That the City Manager is hereby authorized to execute, on behalf of the City, a purchase order by and between the party embodying the terms, conditions, and City of Aventura Resolution No. 2022-_ specifications as set forth in the bid specifications, and bid requirements. Section 3. That the City Manager is hereby authorized and requested to take all necessary action to carry out the aims of this Resolution. Section 4. That the funds to be allocated and appropriated pursuant hereto and for the purpose of carrying out the tenets of this Resolution shall be from Budget Line Item Number 410-5401-538.63-06 with a budget amendment to be presented at a later date. Section 5. This Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner who moved its adoption. The motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Billy Joel Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Rachel S. Friedland Mayor Enid Weisman PASSED AND ADOPTED this 5t" day of April, 2022. Page 2 of 3 City of Aventura Resolution No. 2022- ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 3 of 3 RESOLUTION NO. 2020-28 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA AWARDING AND LETTING A BID/CONTRACT FOR BID NO. 20-03-19-3, CITY OF AVENTURA MAINTENANCE AND REPAIR FOR CITY STREETS AND FACILITIES, TO STONE CONCEPT MIAMI INC., METRO EXPRESS INC., THE PAVING LADY, WEEKLEY ASPHALT PAVING INC., AND ALL COUNTY PAVING AT THE INDIVIDUAL BID PRICES AS CONTAINED IN EXHIBIT "A" ATTACHED; AUTHORIZING THE CITY MANAGER TO EXECUTE ASSOCIATED CONTRACTS; AUTHORIZING THE CITY MANAGER TO TAKE NECESSARY AND EXPEDIENT ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS FOR SAID BID AWARD; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Manager of the City of Aventura, Florida has, pursuant to the various laws of the State of Florida and the Code of the City of Aventura, properly solicited and accordingly accepted bids for BID NO. 20-03-19-3 CITY OF AVENTURA MAINTENANCE AND REPAIR FOR CITY STREETS AND FACILITIES; and WHEREAS, sealed bids have been submitted to and received by the City pursuant to the City's invitation to bid/notice to bidders, specifications, proposals and requirements for the project/work as cited above; and WHEREAS, staff has determined that Stone Concept Miami Inc., Metro Express Inc., The Paving Lady, Weekley Asphalt Paving Inc. and All County Paving have submitted the lowest responsible and responsive bids for said project/work; and WHEREAS, the City Commission, upon the recommendation of the City Manager, is therefore desirous of awarding said bid/contract to said lowest responsible and responsive bidders. NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA: Section 1. That bid/contract for BID NO. 20-03-19-3, CITY OF AVENTURA MAINTENANCE AND REPAIR FOR CITY STREETS AND FACILITIES is hereby City of Aventura Resolution No. 2020-28 awarded to Stone Concept Miami Inc., Metro Express Inc., The Paving Lady, Weekley Asphalt Paving Inc., and All County Paving, at the bid prices as contained in the attached bid documents. Section 2. That the City Manager is hereby authorized to execute, on behalf of the City, a contract by and between the parties embodying the terms, conditions, and specifications as set forth in the subject Invitation to Bid/Notice to Bidders, bid specifications, bid proposal and bid requirements, or if a City prepared contract was part of said bid proposal, said parties shall execute said prepared contract on behalf of the City. Section 3. That the City Manager is hereby authorized and requested to take all necessary and expedient action to carry out the aims of this Resolution in awarding this bid/contract. Section 4. That the funds to be allocated and appropriated pursuant hereto and for the purpose of carrying out the tenets of this Resolution shall be from Budget Line Item Numbers 001-5401-541-4691 and 410-5401-538-3460. Section 5. This Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner Shelley, who moved its adoption. The motion was seconded by Vice Mayor Mezrahi, and upon being put to a vote, the vote was as follows: Commissioner Denise Landman Yes Commissioner Dr. Linda Marks Yes Commissioner Marc Narotsky Yes Commissioner Robert Shelley Yes Commissioner Howard Weinberg Yes Vice Mayor Gladys Mezrahi Yes Mayor Enid Weisman Yes Page 2 of 3 City of Aventura Resolution No. 2020-28 PASSED AND ADOPTED this 5th day of May, 2020. m ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: V4 k;-� CITY ATTORNEY �6rdr�- ENID WEISMAN, MAYOR Page 3 of 3 BID TABULATION CITY OF AVENTURA MAINTENANCE AND REPAIR FOR CITY ROADS, STREETS AND FACILITIES BID # 20-03-19-3 BID OPENING DATE: Bids Open After 3:00 P.M, Friday, March 19, 2020 Item qty Description MAINTENANCE OF TRAFFIC 5 1 FURNISH AND INSTALL STEEL TRAFFIC PLATES FOR 12 - FOOT WIDE TRAFFIC LANE - DAILY RATE 6 1 FURNISH AND INSTALL STEEL TRAFFIC PLATES FOR 12 - FOOT WIDE TRAFFIC LANE - WEEKLY RATE 7 10 TYPE I BARRICADE PER FDOT STANDARD INDEX NO. 600 - PROVIDE FOR PROJECT DURATION UP TO 14 days 8 10 TYPE I BARRICADE PER FDOT STANDARD INDEX NO. 600 - PROVIDE FOR PROJECT DURATION UP TO 30 DAYS 9 10 TYPE II BARRICADE PER FDOT STANDARD INDEX NO. 600 - PROVIDE FOR PROJECT DURATION UP TO 14 days 10 10 TYPE II BARRICADE PER FDOT STANDARD INDEX NO. 600 - PROVIDE FOR PROJECT DURATION UP TO 30 DAYS 11 10 TYPE III BARRICADE PER FDOT STANDARD INDEX NO. 600 - PROVIDE FOR PROJECT DURATION UP TO 14 days 12 10 TYPE III BARRICADE PER FDOT STANDARD INDEX NO. 600 - PROVIDE FOR PROJECT DURATION UP TO 30 DAYS 13 25 FURNISH AND INSTALL TEMPORARY CONCRETE BARRIER WALL - PROVIDE FOR PROJECT DURATION UP TO 14 days 14 25 FURNISH AND INSTALL TEMPORARY CONCRETE BARRIER WALL - PROVIDE FOR PROJECT DURATION UP TO 30 DAYS 15 25 FURNISH AND INSTALL TEMPORARY PLASTIC (WATER FILLED) BARRIER WALL, 42" HIGH - PROVIDE FOR PROJECT DURATION UP TO 14 days 16 25 FURNISH AND INSTALL TEMPORARY PLASTIC (WATER FILLED) BARRIER WALL, 42" HIGH - PROVIDE FOR PROJECT DURATION UP TO 30 DAYS 17 1 PORTABLE 6 KW TOWER LIGHT (INCLUDING POWER SOURCE AS REQUIRED) - DAILY RATE 18 1 PORTABLE 6 KW TOWER LIGHT (INCLUDING POWER SOURCE AS REQUIRED) - WEEKLY RATE 19 1 PORTABLE 6 KW TOWER LIGHT (INCLUDING POWER SOURCE AS REQUIRED) - MONTHLY RATE Units of Unit Price EXTENDED Unit Price EXTENDED Unit Price EXTENDED Unit Price EXTENDED Unit Price EXTENDED Measure COST COST COST COST COST EA EA EA EA EA EA EA EA LF LF LF LF EA EA EA $ 85.00 $ 85.00 $ 170.00 $ 170.00 M&M ASPHALT MAINT. 30.80 $ 308.00 STONE CONCEPT 114.00 JANICE M RILEY, INC. WEEKLEY ASPHALT INC. dba ALL COUNTY $ 576.80 $ MIAMI, INC METRO EXPRESS, INC. dba THE PAVING LADY PAVING, INC. PAVING General Conditions & Mobilization 134.40 $ 1,344.00 $ 25.90 $ 647.50 Item Est. Qty Units Percentage of Percentage of Percentage of Percentage of Percentage of Total Project Total Project Total Project Total Project Total Project 1 I General Conditions &Mobilization Costs for Jobs Totaling $2,499 or Less LS 30% 25% 65% 100% 75% 2 1 General Conditions & Mobilization Costs for Jobs Totaling $2,500 - $4 999 LS 25% 20% 45% 50% 50% 3 1 General Conditions & Mobilization Costs for Jobs Totaling $5,000 - $P4 999 LS 20% 15% 15% 30% 30% 4 1 General Conditions & Mobilization Costs for Jobs Totaling $25,000 or More LS 15% 7% 10% 20% 15% Item qty Description MAINTENANCE OF TRAFFIC 5 1 FURNISH AND INSTALL STEEL TRAFFIC PLATES FOR 12 - FOOT WIDE TRAFFIC LANE - DAILY RATE 6 1 FURNISH AND INSTALL STEEL TRAFFIC PLATES FOR 12 - FOOT WIDE TRAFFIC LANE - WEEKLY RATE 7 10 TYPE I BARRICADE PER FDOT STANDARD INDEX NO. 600 - PROVIDE FOR PROJECT DURATION UP TO 14 days 8 10 TYPE I BARRICADE PER FDOT STANDARD INDEX NO. 600 - PROVIDE FOR PROJECT DURATION UP TO 30 DAYS 9 10 TYPE II BARRICADE PER FDOT STANDARD INDEX NO. 600 - PROVIDE FOR PROJECT DURATION UP TO 14 days 10 10 TYPE II BARRICADE PER FDOT STANDARD INDEX NO. 600 - PROVIDE FOR PROJECT DURATION UP TO 30 DAYS 11 10 TYPE III BARRICADE PER FDOT STANDARD INDEX NO. 600 - PROVIDE FOR PROJECT DURATION UP TO 14 days 12 10 TYPE III BARRICADE PER FDOT STANDARD INDEX NO. 600 - PROVIDE FOR PROJECT DURATION UP TO 30 DAYS 13 25 FURNISH AND INSTALL TEMPORARY CONCRETE BARRIER WALL - PROVIDE FOR PROJECT DURATION UP TO 14 days 14 25 FURNISH AND INSTALL TEMPORARY CONCRETE BARRIER WALL - PROVIDE FOR PROJECT DURATION UP TO 30 DAYS 15 25 FURNISH AND INSTALL TEMPORARY PLASTIC (WATER FILLED) BARRIER WALL, 42" HIGH - PROVIDE FOR PROJECT DURATION UP TO 14 days 16 25 FURNISH AND INSTALL TEMPORARY PLASTIC (WATER FILLED) BARRIER WALL, 42" HIGH - PROVIDE FOR PROJECT DURATION UP TO 30 DAYS 17 1 PORTABLE 6 KW TOWER LIGHT (INCLUDING POWER SOURCE AS REQUIRED) - DAILY RATE 18 1 PORTABLE 6 KW TOWER LIGHT (INCLUDING POWER SOURCE AS REQUIRED) - WEEKLY RATE 19 1 PORTABLE 6 KW TOWER LIGHT (INCLUDING POWER SOURCE AS REQUIRED) - MONTHLY RATE Units of Unit Price EXTENDED Unit Price EXTENDED Unit Price EXTENDED Unit Price EXTENDED Unit Price EXTENDED Measure COST COST COST COST COST EA EA EA EA EA EA EA EA LF LF LF LF EA EA EA $ 85.00 $ 85.00 $ 170.00 $ 170.00 $ 30.80 $ 308.00 $ 114.00 $ 1,140.00 $ 57.68 $ 576.80 $ 123.60 $ 1,236.00 $ 62.72 $ 627.20 $ 134.40 $ 1,344.00 $ 25.90 $ 647.50 $ 55.50 $ 1,387.50' $ 45.50 $ 1,137.501 $ 97.50 $ 2,437.50 $ 210.00 $ 210.00 $ 390.00 $ 390.00 $ 875.00 $ 875.00 $ 300.00 $ 300.00 $ 600.00 $ 600.00 $ 7.00 $ 70.00 $ 14.00 $ 140.00 $ 7.00 $ 70.00 $ 14.00 $ 140.00 $ 15.00 $ 150.00 $ 30.00 $ 300.00 $ 150.00 $ 3,750.00 $ 300.00 $ 7,500.00' $ 150.00 $ 3,750.00' $ 300.00 $ 7,500.00 $ 50.00 $ 50.00 $ 350.00 $ 350.00 $ 1,400.00 $ 1,400.00 $ 850.00 $ 850.00 $ 3,250.00 $ 3,250.00 $ 18.50 $ 185.00 $ 32.20 $ 322.00 $ 18.50 $ 185.00 $ 32.20 $ 322.00 $ 30.24 $ 302.40 $ 39.05 $ 390.50 $ 200.00 $ 5,000.00 $ 400.00 $ 10,000.00 1 $ 65.10 $ 1,627.50' $ 85.00 $ 2,125.00 $ 525.00 $ 525.00 $ 800.00 $ 800.00 $ 975.00 $ 975.00 $ 1,500.00 $ 1,500.00 $ 3,800.00 $ 3,800.00 $ 0.55 $ 5.50 $ 0.55 $ 5.50 $ 0.55 $ 5.50 $ 0.55 $ 5.50 $ 0.70 $ 7.00 $ 0.70 $ 7.00 $ 30.00 $ 750.00 $ 30.00 $ 750.00' $ 30.00 $ 750.00' $ 30.00 $ 750.00 $ 25.00 $ 25.00 $ 175.00 $ 175.00 $ 550.00 $ 550.00 $ 1,500.00 $ 1,500.00 $ 3,500.00 $ 3,500.00 $ 15.00 $ 150.00 $ 30.00 $ 300.00 $ 15.00 $ 150.00 $ 30.00 $ 300.00 $ 30.00 $ 300.00 $ 35.00 $ 350.00 $ 140.00 $ 3,500.00 $ 275.00 $ 6,875.00 1 $ 45.00 $ 1,125.00 $ 75.00 $ 1,875.00 $ 300.00 $ 300.00 $ 700.00 $ 700.00 $ 900.00 $ 900.00 1 STORMWATER POLLUTION PREVENTION 20 100 FURNISH AND INSTALL SILT FENCE L 21 5 FURNISH AND INSTALL INLET SEDIMENT CONTROL DEVICE E 22 1 FURNISH AND INSTALL TRUCK GRAVEL CONSTRUCTION ENTRANCE (MIN. LENGTH = 30") EARTHWORK AND SITE RESTORATION 23 0.1 CLEARING AND GRUBBING A 24 50 REMOVE AND DISPOSE OF UNSUITABLE MATERIAL C 25 50 IMPORT SUITABLE FILL MATERIAL -IN-PLACE C 26 100 FURNISH AND INSTALL ST. AUGUSTINE OR LIKE KIND TURF S 27 100 FURNISH AND INSTALL BAHIA SOD S 28 100 SWALE RESTORATION (UP TO 12" DEEP WITH 1VAH SLOPES OR FLATTER) S PAVING AND CONCRETE 29 100 12" STABILIZED Subgrade (min. Ibr of 40) S 30 100 6" LIMEROCK BASE (MIN. LBR OF 100) INCLUDING PRIME S COAT 31 100 EACH ADDITIONAL 2" Limerock base (MIN. LBR OF 100), S INCLUDING PRIME COAT 32 100 1" Asphalt Type SP -9.5, Including Tack Coat S 33 100 Each Additional 1/2" Asphalt Type SP -9.5, Including Tack Coat S 34 100 1 1/2" Asphalt type sp-12.5, including tack coat S 35 100 Each Additional 1/2" Asphalt TYPE Sp -9.5, including tack coat S 36 100 MILL EXISTING PAVEMENT (1" AVERGAE DEPTH) S 37 1 Premium Sealcoat - (up to 5,000 SF) Polytar Heavy Duty Pavement Sealer (or Approved equal) Applied per Manufacturer's SF (Gemseal) Specifications. 38 1 Premium Sealcoat - (5,000 SF to 10,000 SF) Polytar Heavy Duty Pavement Sealer (or Approved equal) Applied per Manufacturer's SF (Gemseal) Specifications. 39 1 Premium Sealcoat - (10,000 SF to 20,000 SF) Polytar Heavy Duty Pavement Sealer (or Approved equal) Applied per SF Manufacturer's (Gemseal) Specifications. 1 Premium Sealcoat- (20,000 SF to 50,000 SF) Polytar Heavy Duty Pavement Sealer (or Approved equal) Applied per SF Manufacturer's (Gemseal) Specifications. 41 1 Premium Sealcoat -50,000 SF OR GREATER) Polytar Heavy Duty Pavement Sealer (or Approved equal) Applied per SF Manufacturers (Gemseal) Specifications. 42 100 REMOVE AND DISPOSE OF EXISTING ASPHALT PAVEMENTT SY (Up to 4") 43 100 REMOVE AND DISPOSE OF EXISTING CONCRETE (UP TO 6") SY 44 100 REMOVE AND DISPOSE OF EXISTING TPYE "D" CONCRETE LF CURB F A EA C Y Y Y Y Y Y Y Y Y Y Y Y Y BID TABULATION CITY OF AVENTURA MAINTENANCE AND REPAIR FOR CITY ROADS, STREETS AND FACILITIES BID # 20-03-19-3 BID OPENING DATE: Bids Open After 3:00 P.M, Friday, March 19, 2020 $ 3.85 $ 385.00 $ 5.00 $ 500.00 $ 12.00 $ 1,200.00 $ 2.75 $ 275.00 $ 7.00 $ 700.00 $ 84.00 $ 420.00 $ 60.00 $ 300.00 $ 500.00 $ 2,500.00 $ 150.00 $ 750.00 $ 250.00 $ 1,250.00 $ 5,800.00 $ 5,800.00 $ 1,400.00 $ 1,400.00 $ 6,000.00 $ 6,000.00 $ 2,600.00 $ 2,600.00 $ 3,500.00 $ 3,500.00 $ 3,380.00 $ 338.00 $ 9,000.00 $ 900.00 $ 7,600.00 $ 760.00 $ 25,000.00 $ 2,500.00 $ 20,000.00 $ 2,000.00 $ 12.95 $ 647.50 $ 100.00 $ 5,000.00 $ 35.00 $ 1,750.00 $ 54.00 $ 2,700.00 $ 50.00 $ 2,500.00 $ 13.25 $ 662.50 $ 20.00 $ 1,000.00 $ 35.00 $ 1,750.00 $ 49.00 $ 2,450.00 $ 28.00 $ 1,400.00 $ 0.55 $ 55.00 $ 9.00 $ 900.00 $ 12.00 $ 1,200.00 $ 5.90 $ 590.00 $ 8.00 $ 800.00 $ 0.45 $ 45.00 $ 9.00 $ 900.00 $ 14.00 $ 1,400.00 $ 4.75 $ 475.00 $ 7.00 $ 700.00 $ 35.00 $ 3,500.00 $ 10.00 $ 1,000.00 $ 150.00 $ 15,000.00 $ 16.00 $ 1,600.00 $ 50.00 $ 5,000.00 $ 16.75 $ 1,675.00 $ 9.00 $ 900.00 $ 12.00 $ 1,200.00 $ 3.50 $ 350.00 $ 10.00 $ 1,000.00 $ 12.25 $ 1,225.00 $ 18.00 $ 1,800.00 $ 16.00 $ 1,600.00 $ 20.25 $ 2,025.00 $ 25.00 $ 2,500.00 $ 3.85 $ 385.00 $ 6.00 $ 600.00 $ 8.00 $ 800.00 $ 5.00 $ 500.00 $ 5.00 $ 500.00 $ 14.45 $ 1,445.00 $ 23.00 $ 2,300.00 $ 15.75 $ 1,575.00 $ 8.00 $ 800.00 $ 10.00 $ 1,000.00 $ 2.75 $ 275.00 $ 10.00 $ 1,000.00 $ 4.00 $ 400.00 $ 4.00 $ 400.00 $ 5.00 $ 500.00 $ 125.00 $ 12,500.00 $ 27.00 $ 2,700.00 $ 15.75 $ 1,575.00 $ 10.50 $ 1,050.00 $ 12.00 $ 1,200.00 $ 25.00 $ 2,500.00 $ 10.00 $ 1,000.00 $ 4.00 $ 400.00 $ 5.25 $ 525.00 $ 6.00 $ 600.00 $ 4.45 $ 445.00 $ 5.00 $ 500.00 $ 8.00 $ 800.00 $ 5.50 $ 550.00 $ 6.00 $ 600.00 $ 2.75 $ 2.75 $ 0.65 $ 0.65 $ 0.28 $ 0.28 $ 8.00 $ 8.00 $ 0.30 $ 0.30 $ 2.75 $ 2.75 $ 0.55 $ 0.55 $ 0.25 $ 0.25 $ 7.50 $ 7.50 $ 0.25 $ 0.25 $ 2.50 $ 2.50 $ 0.45 $ 0.45 $ 0.22 $ 0.22 $ 7.00 $ 7,00 $ 0.22 $ 0.22 $ 2.50 $ 2.50 $ 0.35 $ 0.35 $ 0.19 $ 0.19 $ 6.00 $ 6.00 $ 0.19 $ 0.19 $ 2.45 $ 2.45 $ 0.25 $ 0.25 $ 0.15 $ 0.15 $ 5.00 $ 5.00 $ 0.15 $ 0.15 $ 32.15 $ 3,215.00 $ 10.00 $ 1,000.00 $ 8.00 $ 800.00 $ 7.00 $ 700.00 $ 7.00 $ 700.00 $ 42.25 $ 4,225.00 $ 10.00 $ 1,000.00 $ 42.00 $ 4,200.00 $ 36.00 $ 3,600.00 $ 35.00 $ 3,500.00 $ 14.50 $ 1,450.00 $ 3.00 $ 300.00 $ 8.50 $ 850.00 $ 8.00 $ 800.00 $ 9.00 $ 900.00 2 BID TABULATION CITY OF AVENTURA MAINTENANCE AND REPAIR FOR CITY ROADS, STREETS AND FACILITIES BID # 20-03.19-3 BID OPENING DATE: Bids Open After 3:00 P.M, Friday, March 19, 2020 45 100 REMOVE AND DISPOSE OF EXISTING TPYE "F" CONCRETE LF CURB & GUTTER OR VALLYEY GUTTER $ 14.50 $ 1,450.00 $ 3.00 $ 300.00 $ 11.50 $ 1,150.00 $ 8.00 $ 800.00 $ 10.00 $ 1,000.00 46 25 PAVEMENT RESTORATION (Up to 18" Limerock, 2" Asphalt) SY $ 75.00 $ 1,875.00 $ 36.00 $ 900.00 $ 75.00 $ 1,875.00 $ 67.25 $ 1,681.25 $ 70.00 $ 1,750.00 47 25 Type "F" Curb & Gutter, Including 4" Limerock Pad LF $ 125.00 $ 3,125.00 $ 24.00 $ 600.00 $ 45.00 $ 1,125.00 $ 60.00 $ 1,500.00 $ 65.00 $ 1,625.00 48 25 Type "D" Curb LF $ 125.00 $ 3,125.00 $ 20.00 $ 500.00 $ 20.00 $ 500.00 $ 53.00 S 1,325.00 $ 25.00 $ 625.00 49 25 8' WIDE ASPHALT EXERCISE PATH w/ 6" base Limerock Base LF (min. LBR of 100) $ 58.00 $ 1,450.00 $ 30.00 $ 750.00 $ 60.00 $ 1,500.00 $ 87.00 $ 2,175.00 $ 75.00 $ 1,875.00 50 100 4" CONCRETE SIDEWALK, (min. 3,000 PSI) W/compacted SY Subgrade $ 75.00 $ 7,500.00 $ 45.00 $ 4,500.00 $ 52.00 $ 5,200.00 $ 58.00 $ 5,800.00 $ 81.00 $ 8,100.00 51 100 6" CONCRETE SIDEWALK, (min. 3,000 PSI) W/compacted SY Subgrade $ 81.00 $ 8,100.00 $ 54.00 $ 5,400.00 $ 63.00 $ 6,300.00 $ 63.00 $ 6,300.00 $ 99.00 $ 9,900.00 52 100 REMOVE AND REPLACE EXISTING 6" STAMPED CONCRETE SY (min. 3,000 PSI) w/compacted Subgrade $ 95.00 $ 9,500.00 $ 99.00 $ 9,900.00 $ 125.00 $ 12,500.00 $ 165.00 $ 16,500.00 $ 125.00 $ 12,500.00 53 1 POTHOLE REPAIR - UP TO 300 SQ. FT. (SAWCUT & REMOVE LS EXISTING ASPHALT, COMPACT BASE AND APPLY TACK COAT TO PERIMETER OF PATCHES, INSTALL 2" ASPHALT, $ 3,750.00 $ 3,750.00 $ 1,200.00 $ 1,200.00 $ 1,000,00 $ 1,000.00 $ 2,500.00 $ 2,500.00 $ 1,490.00 $ 1,490.00 COMPACT WNIBRATORY ROLLER 54 1 POTHOLE REPAIR - EACH ADDITIONAL 10 SQUARE FEET LS $ 380.00 $ 380.00 $ 40.00 $ 40.00 $ 27.00 $ 27.00 $ 250.00 $ 250.00 $ 50.00 $ 50.00 55 25 BRICK PAVERS (min. 3 1/8" Thick) ON W SAND BED SY $ 75.00 $ 1,875.00 $ 126.00 $ 3,150.00 $ 62.10 $ 1,552.50 $ 140.00 S 3,500.00 $ 65.00 $ 1,625.00 56 100 REMOVE AND REPLACE EXISTING BRICK PAVERS SY $ 78.00 $ 7,800.00 $ 126.00 $ 12,600.00 $ 42.00 $ 4,200.00 $ 160.00 $ 16,000.00 $ 65.00 $ 6,500.00 57 100 REMOVE AND REPLACE EXISTING header curb (up to 12"x 12") LF $ 32.00 $ 3,200.00 $ 30.00 $ 3,000.00 $ 32.00 $ 3,200.00 $ 42.00 $ 4,200.00 $ 50.00 $ 5,000.00 58 100 install new 8" x 12" header curb (min. 4,000 psi) LF $ 36.00 $ 3,600.00 $ 30.00 $ 3,000.00 $ 25.00 $ 2,500.00 $ 38.00 S 3,800.00 $ 40.00 $ 4,000.00 59 1 Accessible Ramps (concrete) w/embedded Detectable warning surface $ 1,200.00 $ 1,200.00 $ 1,200.00 $ 1,200.00 $ 2,500.00 $ 2,500.00 $ 2,500.00 S 2,500.00 3500.00' $ 3,500.00 60 8 FURNISH AND INSTALL DETECTABLE WARNING (CAST -IN- SF PLACE MAT) $ 32.00 $ 256.00 $ 30.00 $ 240.00 $ 40.00 $ 320.00 $ 46.00 $ 368.00 $ 49.00 $ 392.00 61 8 FURNISH AND INSTALL DETECTABLE WARNING (SURFACE SF APPLIED MAT) $ 32.00 $ 256.00 $ 30.00 $ 240.00 $ 40.00 $ 320.00 $ 46.00 $ 368.00 $ 49.00 $ 392.00 62 25 FURNISH AND INSTALL GUARDRAIL per FDOT standard index LF no. 400 $ 180.00 $ 4,500.00 $ 60.00 $ 1,500.00 $ 50. 200 $ 6,250.00 $ 35.00 $ 875.00 $ 75.00 $ 1,875.00 63 2 FURNISH AND INSTALL GUARDRAIL end anchorage assembly EA per FDOT standard index no. 400 $ 420.00 $ 840.00 $ 500.00 $ 1,000.00 $ 1,500.00 $ 3,000.00 $ 3,000.00 S 6,000.00 $ 3,000.00 $ 6,000.00 64 25 FURNISH AND INSTALL PEDESTRIAN HANDRAIL per FDOT LF standard index no. 870 $ 45.00 $ 1,125.00 $ 125.00 $ 3,125.00 $ 175.00 $ 4,375.00 $ 65.00 $ 1,625.00 $ 100.00 $ 2,500.00 65 50 FURNISH AND INSTALL 6' HIGH TEMPORARY CHAIN LINK LF FENCING $ 23.00 $ 1,150.00 $ 30.00 $ 1,500.00 $ 60.00 $ 3,000.00 $ 15.00 $ 750.00 $ 20.00 $ 1,000.00 66 50 FURNISH AND INSTALL 4' high orange construction fence LF $ 19.00 $ 950.00 $ 6.00 $ 300.00 $ 8.00 $ 400.00 $ 5.00 S 250.00 $ 6.00 $ 300.00 67 50 FLOWABLE FILL CY $ 120.00 $ 6,000.00 $ 150.00 $ 7,500.00 $ 325.00 $ 16,250.00 $ 160.00 $ 8,000.00 $ 250.00 $ 12,500.00 68 1 CONCRETE WHEEL STOPS - INSTALLED EA $ 45.00 $ 45.00 $ 80.00 $ 80.00 $ 55.00 $ 55.00 $ 60.00 $ 60.00 $ 60.00 $ 60.00 STORM DRAINAGE 69 25 PIPE CULVERT- DIAMETER HDPE (installation includes all LF bedding, shoring, etc et c. as necessary to provide work) $ 230.00 $ 5,750.00 $ 100.00 $ 2,500.00 $ 250.00 $ 6,250.00 $ 90.00 $ 2,250.00 $ 175.00 $ 4,375.00 70 25 PIPE CULVERT- DIAMETER HDPE (installation includes all LF bedding, shoring, etc et c. as necessary to provide work] $ 245.00 $ 6,125.00 $ 110.00 $ 2,750.00 $ 300.00 $ 7,500.00 $ 105.00 $ 2,625.00 $ 195.00 $ 4,875.00 71 25 PIPE CULVERT- DIAMETER RCP (installation includes all LF bedding, shoring, etc et c. as necessary to provide work) $ 250.00 $ 6,250.00 $ 135.00 $ 3,375.00 $ 350.00 $ 8,750.00 $ 105.00 $ 2,625.00 $ 275.00 $ 6,875.00 72 25 PIPE CULVERT- DIAMETER HDPE (installation includes all LF 1 bedding, shoring, etc et c. as necessary to provide work) $ 270.00 $ 6,750.00 $ 115.00 $ 2,875.00 $ 400.00 $ 10,000.00 $ 115.00 $ 2,875.00 $ 225.00 $ 5,625.00 73 25 PIPE CULVERT- DIAMETER RCP (installation includes all LF bedding, shoring, etc et c. as necessary to provide work) $ 275.00 $ 6,875.00 $ 135.00 $ 3,375.00 $ 300.00 $ 7,500.00 $ 145.00 $ 3,625.00 $ 295.00 $ 7,375.00 74 25 PIPE CULVERT- 24" DIAMETER HDPE (installation includes all LF bedding, shoring, etc. as necessary to provide work) $ 280.00 $ 7,000.00 $ 125.00 $ 3,125.00 $ 350.00 $ 8,750.00 $ 150.00 S 3,750.00 $ 225.00 $ 5,625.00 3 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 ii63 114 115 116 BID TABULATION CITY OF AVENTURA MAINTENANCE AND REPAIR FOR CITY ROADS, STREETS AND FACILITIES BID # 20.03-19-3 BID OPENING DATE: Bids Open After 3:00 P.M, Friday, March 19, 2020 25 PIPE CULVERT- DIAMETER RCP (installation includes all LF bedding, shoring, etc et c. as necessary to provide work) $ 280.00 $ 7,000.00 $ 175.00 $ 4,375.00 $ 450.00 $ 11,250.00 $ 165.00 S 4,125.00 $ 350.00 $ 8,750.00 25 PIPE CULVERT- DIAMETER HDPE (installation includes all LF bedding, shoring, etc et c. as necessary to provide work) $ 320.00 $ 8,000.00 $ 160.00 $ 4,000.00 $ 600.00 $ 15,000.00 $ 175.00 $ 4,375.00 $ 300.00 $ 7,500.00 25 PIPE CULVERT- 30" DIAMETER RCP (installation includes all LF bedding, shoring, etc. as necessary to provide work) $ 345.00 $ 8,625.00 $ 220.00 $ 5,500.00 $ 600.00 $ 15,000.00 $ 200.00 $ 5,000.00 $ 450.00 $ 11,250.00 25 PIPE CULVERT- 36" DIAMETER HDPE (installation includes all LF bedding, shoring, etc. as necessary to provide work) $ 415.00 $ 10,375.00 $ 250.00 $ 6,250.00 $ 450.00 $ 11,250.00 $ 225.00 S 5,625.00 $ 500.00 $ 12,500.00 25 PIPE CULVERT- 36" DIAMETER RCP (installation includes all LF bedding, shoring, etc. as necessary to provide work) $ 425.00 $ 10,625.00 $ 350.00 $ 8,750.00 $ 525.00 $ 13,125.00 $ 260.00 S 6,500.00 $ 550.00 $ 13,750.00 25 PIPE CULVERT- DIAMETER RCP (installation includes all LF et bedding, shoring, etc c. as necessary to provide work) $ 520.00 $ 13,000.00 $ 500.00 $ 12,500.00 $ 700.00 $ 17,500.00 $ 300.00 $ 7,500.00 $ 650.00 $ 16,250.00 25 PIPE CULVERT- DIAMETER RCP (installation includes all LF bedding, shoring, etc et c. as necessary to provide work) $ 570.00 $ 14,250.00 $ 600.00 $ 15,000.00 $ 800.00 $ 20,000.00 $ 360.00 $ 9,000.00 $ 725.00 $ 18,125.00 25 PIPE CULVERT- 54" DIAMETER RCP (installation includes all LF bedding, shoring, etc. as necessary to provide work) $ 620.00 $ 15,500.00 $ 900.00 $ 22,500.00 $ 900.00 $ 22,500.00 $ 500.00 $ 12,500.00 $ 800.00 $ 20,000.00 25 PIPE CULVERT- DIAMETER RCP (installation incudes all LF bedding, shoring, etc et c. as necessary to provide work) $ 645.00 $ 16,125.00 $ 1,200.00 $ 30,000.00 $ 1,200.00 $ 30,000.00 $ 560.00 $ 14,000.00 $ 1,100.00 $ 27,500.00 25 PIPE CULVERT- DIAMETER RCP (installation includes all LF bedding, shoring, etc et c. as necessary to provide work) $ 820.00 $ 20,500.00 $ 1,500.00 $ 37,500.00 $ 1,250.00 $ 31,250.00 $ 650.00 $ 16,250.00 $ 1,150.00 $ 28,750.00 1 CONSTRUCT NEW DRAINAGE WELL (6'X12' STRUCTURE) EA (BOX ONLY) $ 1,200.00 $ 1,200.00 $ 7,000.00 $ 7,000.00 $ 49,000.00 $ 49,000.00 $ 12,000.00 $ 12,000.00 $ 20,000.00 $ 20,000.00 1 Drill drainage well (up to 150' depth) w/ 24" steel casing (well only) EA $ 7,500.00 $ 7,500.00 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ 90,000.00 $ 90,000.00 $ 90,000.00 $ 90,000.00 1 RE -DRILL EXISTING DRAINAGE WELL (up to 150' dEPTH) EA $ 6,800.00 $ 6,800.00 $ 50,000.00 $ 50,000.00 $ 35,000.00 $ 35,000.00 $ 45,000.00 S 45,000.00 $ 50,000.00 $ 50,000.00 25 4'x 4' EXFILTRATION TRENCH WITH 15" SLOTTED RCP LF $ 48.00 $ 1,200.00 $ 160.00 $ 4,000.00 $ 250.00 $ 6,250.00 $ 140.00 $ 3,500.00 $ 210.00 $ 5,250.00 25 4'x 6' EXFILTRATION TRENCH WITH 15" SLOTTED RCP LF $ 52.00 $ 1,300.00 $ 170.00 $ 4,250.00 $ 300.00 $ 7,500.00 $ 180.00 $ 4,500.00 $ 225.00 $ 5,625.00 1 12" ads drain basin EA $ 1,200.00 $ 1,200.00 $ 1,500.00 $ 1,500.00 $ 11000.00 $ 1,000.00 $ 900.00 $ 900.00 $ 850.00 $ 850.00 1 15" ads drain basin EA $ 1,550.00 $ 1,550.00 $ 1,900.00 $ 1,900.00 $ 1,500.00 $ 1,500.00 $ 950.00 $ 950.00 $ 1,400.00 $ 1,400.00 1 18" ads drain basin EA $ 1,955.00 $ 1,955.00 $ 2,200.00 $ 2,200.00 $ 2,000.00 $ 2,000.00 $ 1,000.00 $ 1,000.00 $ 1,700.00 $ 1,700.00 1 24" ads drain basin EA $ 2,450.00 $ 2,450.00 $ 2,600.00 $ 2,600.00 $ 3,200.00 $ 3,200.00 $ 1,300.00 $ 1,300.00 $ 2,800.00 $ 2,800.00 1 DRAINAGE INLET (TYPE C - 24" x 36") EA $ 650.00 $ 650.00 $ 5,000.00 $ 5,000.00 $ 5,200.00 $ 5,200.00 $ 5,400.00 $ 5,400.00 $ 4,500.00 $ 4,500.00 1 DRAINAGE INLET (TYPE C-4-48" ROUND) EA $ 1,200.00 $ 1,200.00 $ 6,500.00 $ 6,500.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 S 7,000.00 $ 7,000.00 $ 7,000.00 1 DRAINAGE INLET (TYPE C-5 - 60" ROUND) EA $ 2,300.00 $ 2,300.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 9,000.00 S 9,000.00 $ 7,700.00 $ 7,700.00 1 DRAINAGE INLET (TYPE C-6 - 72" ROUND) EA $ 4,200.00 $ 4,200.00 $ 8,500.00 $ 8,500.00 $ 8,500.00 $ 8,500.00 $ 10,000.00 S 10,000.00 $ 10,000.00 $ 10,000.00 1 STORM MANHOLE (TYPE M-4-48" ROUND) EA $ 6,500.00 $ 6,500.00 $ 6,500.00 $ 6,500.00 $ 6,500.00 $ 6,500.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 1 STORM MANHOLE (TYPE M-5-60" ROUND) EA $ 7,800.00 $ 7,800.00 $ 7,500.00 $ 7,500.00 $ 8,500.00 $ 8,500.00 $ 6,900.00 S 6,900.00 $ 7,500.00 $ 7,500.00 1 STORM MANHOLE (TYPE M-6-72" ROUND) EA $ 9,500.00 $ 9,500.00 $ 8,500.00 $ 8,500.00 $ 8,600.00 $ 8,600.00 $ 8,500.00 $ 8,500.00 $ 9,000.00 $ 9,000.00 1 STORM MANHOLE (TYPE M-8-96" ROUND) EA $ 12,500.00 $ 12,500.00 $ 12,000.00 $ 12,000.00 $ 43,000.00 $ 43,000.00 $ 11,000.00 $ 11,000.00 $ 14,000.00 $ 14,000.00 1 STORM MANHOLE (TYPE M-10 -120" ROUND) EA $ 15,500.00 $ 15,500.00 $ 16,000.00 $ 16,000.00 $ 55,000.00 $ 55,000.00 $ 14,000.00 S 14,000.00 $ 25,000.00 $ 25,000.00 25 15" cast -in-place PIPE LINER LF $ 220.00 $ 5,500.00 $ 600.00 $ 15,000.00 $ 450.00 $ 11,250.00 $ 230.00 S 5,750.00 $ 450.00 $ 11,250.00 25 18" cast -in-place PIPE LINER LF $ 310.00 $ 7,750.00 $ 900.00 $ 22,500.00 $ 500.00 $ 12,500.00 $ 240.00 $ 6,000.00 $ 480.00 $ 12,000.00 25 24" cast -in-place PIPE LINER LF $ 330.00 $ 8,250.00 $ 1,000.00 $ 25,000.00 $ 425.00 $ 10,625.00 $ 250.00 $ 6,250.00 $ 530.00 $ 13,250.00 25 30"cast-in-place PIPE LINER LF $ 380.00 $ 9,500.00 $ 1,100.00 $ 27,500.00 $ 500.00 $ 12,500.00 $ 350.00 $ 8,750.00 $ 580.00 $ 14,500.00 25 36" cast -in-place PIPE LINER LF $ 450.00 $ 11,250.00 $ 1,600.00 $ 40,000.00 $ 550.00 $ 13,750.00 $ 450.00 $ 11,250.00 $ 640.00 $ 16,000.00 25 42" cast -in-place PIPE LINER LF $ 480.00 $ 12,000.00 $ 1,900.00 $ 47,500.00 $ 650.00 $ 16,250.00 $ 500.00 S 12,500.00 $ 690.00 $ 17,250.00 25 48" cast -in-place PIPE LINER LF $ 520.00 $ 13,000.00 $ 2,000.00 $ 50,000.00 $ 700.00 $ 17,500.00 $ 800.00 S 20,000.00 $ 950.00 $ 23,750.00 1 CORE -DRILL & CONNECT TO EXISTING DRAINAGE EA STRUCTURE $ 1,200.00 $ 1,200.00 $ 700.00 $ 700.00 $ 850.00 $ 850.00 $ 800.00 $ 800.00 $ 750.00 $ 750.00 100 WELL CLEANING - WELL CASING UP TO 100 FEET, LF including proper disposal of all material $ 58.00 $ 5,800.00 $ 75.00 $ 7,500.00 $ 250.00 $ 25,000.00 $ 300.00 S 30,000.00 $ 300.00 $ 30,000.00 1 BASIN CLEANING, incLuding proper disposal of all material EA (includes installation of plugs, pumps, etc. as necessary to provide $ 650.00 $ 650.00 $ 800.00 $ 800.00 $ 550.00 $ 550.00 $ 1,500.00 $ 1,500.00 $ 850.00 $ 850.00 work) 1 Manhole CLEANING, including proper disposal of all material EA (includes installation of plugs, pumps, etc. as necessary to provide $ 950.00 $ 950.00 $ 800.00 $ 800.00 $ 600.00 $ 600.00 $ 1,500.00 $ 1,500.00 $ 950.00 $ 950.00 work) 50 CCTV video inspection of existing pipe/culvert, including written LF report (includes installation of plugs, pumps, etc. as necessary to $ 75.00 $ 3,750.00 $ 15.00 $ 750.00 $ 18.00 $ 900.00 $ 6.50 $ 325.00 $ 12.00 $ 600.00 1 install 15" plug - 24 hour rate, includes removal EA $ 320.00 $ 320.00 $ 400.00 $ 400.00 $ 1,200.00 $ 1,200.00 $ 500.00 $ 500.00 $ 900.00 $ 900.00 1 install 18" plug - 24 hour rate, includes removal EA $ 380.00 $ 380.00 $ 500.00 $ 500.00 $ 1,600.00 $ 1,600.00 $ 650.00 $ 650.00 $ 1,100.00 $ 1,100.00 4 117 1 install 24" plug - 24 hour rate, includes removal EA 118 1 install plug greater than 24" - 24 hour rate, includes removal EA 119 50 clean existing 15' culvert (includes proper disposal of all material, EA $ plugs, pumps, etc. as necessary to provide work) 2,500.00 120 50 clean existing 18" culvert (includes proper disposal of all material, LF $ plugs, pumps, etc. as necessary to provide work) 1,900.00 121 50 clean existing 24" culvert (includes proper disposal of all material, LF $ plugs, pumps, etc. as necessary to provide work) 200.00 122 50 dean existing 30" culvert (includes proper disposal of all material, LF $ plugs, pumps, etc. as necessary to provide work) 2,000.00 123 50 clean existing 36" culvert (includes proper disposal of all material, LF $ plugs, pumps, etc. as necessary to provide work) 1,500.00 124 50 clean existing 42" culvert (includes proper disposal of all material, LF $ plugs, pumps, etc. as necessary to provide work) 325.00 125 50 clean existing 48" culvert (includes proper disposal of all material, LF $ plugs, pumps, etc. as necessary to provide work) 3,250.00 126 50 clean existing 54" culvert (includes proper disposal of all material, LF $ plugs, pumps, etc. as necessary to provide work) 2,750.00 127 50 clean existing 60" culvert (includes proper disposal of all material, LF $ plugs, pumps, etc. as necessary to provide work) 400.00 128 50 clean existing 72" culvert (incLudes proper disposal of all material, LF $ plugs, pumps, etc. as necessary to provide work) 4,250.00 129 1 PROVIDE 2" PUMP WITH DISCHARGE LINE - 24-HOUR RATE EA 130 1 PROVIDE 2" PUMP WITH DISCHARGE LINE - WEEKLY RATE EA 131 1 PROVIDE 2" PUMP WITH DISCHARGE LINE - MONTHLY RATE EA 132 1 PROVIDE 4" PUMP WITH DISCHARGE LINE - 24-HOUR RATE EA 133 1 PROVIDE 4" PUMP WITH DISCHARGE LINE - WEEKLY RATE EA 134 1 PROVIDE 4" PUMP WITH DISCHARGE LINE - MONTHLY RATE EA 135 1 PROVIDE 6" PUMP WITH DISCHARGE LINE - 24-HOUR RATE EA 136 1 PROVIDE 6" PUMP WITH DISCHARGE LINE - WEEKLY RATE EA 137 1 PROVIDE 6" PUMP WITH DISCHARGE LINE - MONTHLY RATE EA PAVEMENT MARKINGS AND SIGNAGE 138 1 SINGLE POST SIGN (UP TO 30" x 30") 139 25 4" SOLID STRIPING (THERMOPLASTIC) 140 25 6" SOLID STRIPING (THERMOPLASTIC) 141 25 8" SOLID STRIPING (THERMOPLASTIC) 142 25 12" SOLID STRIPING (THERMOPLASTIC) 143 25 18" SOLID STRIPING (THERMOPLASTIC) 144 25 24" SOLID STRIPING (THERMOPLASTIC) 145 25 6" SKIP STRIPING (THERMOPLASTIC) 146 25 4" SOLID STRIPING (PAINT) 147 25 6" SOLID STRIPING (PAINT) BID TABULATION CITY OF AVENTURA MAINTENANCE AND REPAIR FOR CITY ROADS, STREETS AND FACILITIES BID # 20-03-19-3 BID OPENING DATE: Bids Open After 3:00 P.M, Friday, March 19, 2020 $ 450.00 $ 450.00 $ 540.00 $ 540.00 $ 1,800.00 $ 90,000.00 $ 120.00 $ 6,000.00 $ 145.00 $ 7,250.00 $ 160.00 $ 8,000.00 $ 175.00 $ 8,750.00 $ 190.00 $ 9,500.00 $ 220.00 $ 11,000.00 $ 260.00 $ 13,000.00 $ 275.00 $ 13,750.00 $ 320.00 $ 16,000.00 $ 220.00 $ 220.00 $ 380.00 $ 380.00 $ 695.00 $ 695.00 $ 340.00 $ 340.00 $ 450.00 $ 450.00 $ 720.00 $ 720.00 $ 550.00 $ 550.00 $ 950.00 $ 950.00 $ 1,200.00 $ 1,200.00 $ 600.00 $ 600.00 $ 700.00 $ 700.00 $ 12.00 $ 600.00 $ 14.00 $ 700.00 $ 18.00 $ 900.00 $ 22.00 $ 1,100.00 $ 27.00 $ 1,350.00 $ 70.00 $ 3,500,00 $ 72.00 $ 3,600.00 $ 75.00 $ 3,750.00 $ 77.00 $ 3,850.00 $ 80.00 $ 4,000.00 $ 150.00 $ 150.00 $ 400.00 $ 400.00 $ 800.00 $ 800.00 $ 200.00 $ 200.00 $ 500.00 $ 500.00 $ 1,000.00 $ 1,000.00 $ 250.00 $ 250.00 $ 600.00 $ 600.00 $ 1,200.00 $ 1,200.00 $ 1,800.00 $ 1,800.00 $ 750.00 $ 750.00 $ 1,500.00 $ 1,500.00 $ 2,500.00 $ 2,500.00 $ 900.00 $ 900.00 $ 1,900.00 $ 1,900.00 $ 40.00 $ 2,000.00 $ 4.00 $ 200.00 $ 25.00 $ 1,250.00 $ 40.00 $ 2,000.00 $ 5.50 $ 275.00 $ 30.00 $ 1,500.00 $ 55.00 $ 2,750.00 $ 6.50 $ 325.00 $ 45.00 $ 2,250.00 $ 65.00 $ 3,250.00 $ 7,50 $ 375.00 $ 55.00 $ 2,750.00 $ 75.00 $ 3,750.00 $ 8.00 $ 400.00 $ 65.00 $ 3,250.00 $ 85.00 $ 4,250.00 $ 10.00 $ 500.00 $ 75.00 $ 3,750.00 $ 90.00 $ 4,500.00 $ 14.00 $ 700.00 $ 85.00 $ 4,250.00 $ 95.00 $ 4,750.00 $ 18.00 $ 900.00 $ 90.00 $ 4,500.00 $ 125.00 $ 6,250.00 $ 20.00 $ 1,000,00 $ 95.00 $ 4,750.00 $ 130.00 $ 6,500.00 $ 29.00 $ 1,450.00 $ 105.00 $ 5,250.00 $ 650.00 $ 650.00 $ 200.00 $ 200.00 $ 400.00 $ 400.00 $ 1,450.00 $ 1,450.00 $ 1,000.00 $ 1,000.00 $ 1,250.00 $ 1,250.00 $ 1,900.00 $ 1,900.00 $ 3,500.00 $ 3,500.00 $ 3,000.00 $ 3,000.00 $ 1,600.00 $ 1,600.00 $ 270.00 $ 270.00 $ 1,000.00 $ 1,000.00 $ 3,500.00 $ 3,500.00 $ 1,350.00 $ 1,350.00 $ 2,000.00 $ 2,000.00 $ 4,200.00 $ 4,200.00 $ 4,900.00 $ 4,900.00 $ 4,500.00 $ 4,500.00 $ 1,900.00 $ 1,900.00 $ 320.00 $ 320,00 $ 1,500.00 $ 1,500.00 $ 4,200.00 $ 4,200.00 $ 1,600.00 $ 1,600.00 $ 2,000.00 $ 2,000.00 $ 9,300.00 $ 9,300.00 $ 5,600.00 $ 5,600.00 $ 8,000.00 $ 8,000.00 EA $ 450.00 $ 450.00 $ 600.00 $ 600.00 $ 250.00 $ 250.00 $ 495.00 $ 495.00 $ 475.00 $ 475.00 LF $ 1.05 $ 26.25 $ 1.50 $ 37.50 $ 0.95 $ 23.75 $ 4.00 $ 100.00 $ 1.80 $ 45.00 LF $ 1.65 $ 41.25 $ 2.00 $ 50.00 $ 0.93 $ 23.25 $ 4.50 $ 112.50 $ 2.80 $ 70.00 LF $ 1.95 $ 48.75 $ 2.50 $ 62.50 $ 1.12 $ 28.00 $ 5.00 $ 125.00 $ 3.80 $ 95.00 LF $ 3.45 $ 86.25 $ 4.00 $ 100.00 $ 1.98 $ 49,50 $ 6.00 $ 150.00 $ 4.50 $ 112.50 LF $ 4.55 $ 113.75 $ 5.00 $ 125.00 $ 3.18 $ 79.50 $ 8.00 $ 200.00 $ 5.00 $ 125.00 LF $ 5.65 $ 141.25 $ 6.00 $ 150.00 $ 5.20 $ 130.00 $ 9.00 $ 225.00 $ 6.00 $ 150.00 LF $ 1.45 $ 36.25 $ 2,00 $ 50.00 $ 0.95 $ 23.75 $ 4.00 $ 100.00 $ 3.00 $ 75.00 LF $ 0.45 $ 11.25 $ 1.00 $ 25.00 $ 0.40 $ 10.00 $ 4.00 $ 100.00 $ 1.00 $ 25.00 LF $ 0.65 $ 16.25 $ 1.00 $ 25.00 $ 0.35 $ 8.75 $ 3.00 $ 75.00 $ 1.10 $ 27.50 5 BID TABULATION CITY OF AVENTURA MAINTENANCE AND REPAIR FOR CITY ROADS, STREETS AND FACILITIES BID # 20-03.19-3 BID OPENING DATE: Bids Open After 3:00 P.M, Friday, March 19, 2020 148 25 8" SOLID STRIPING (PAINT) LF $ 0.75 $ 18.75 $ 1.10 $ 27.50 $ 0.45 $ 11.25 $ 3.50 $ 87.50 $ 1.15 $ 28.75 149 25 12" SOLID STRIPING (PAINT) LF $ 1.45 $ 36.25 $ 1.25 $ 31.25 $ 0.75 $ 18.75 $ 4.00 S 100.00 $ 1.25 $ 31.25 150 25 18" SOLID STRIPING (PAINT) LF $ 1.65 $ 41.25 $ 1.50 $ 37.50 $ 1.20 $ 30.00 $ 5.00 S 125.00 $ 2.00 $ 50.00 151 25 24" SOLID STRIPING (PAINT) LF $ 1.75 $ 43.75 $ 1.75 $ 43.75 $ 2.00 $ 50.00 $ 6.00 S 150.00 $ 2.50 $ 62.50 152 25 6" SKIP STRIPING (PAINT) LF $ 1.25 $ 31.25 $ 1.00 $ 25.00 $ 0.40 $ 10.00 $ 3.00 $ 75.00 $ 1.10 $ 27.50 153 1 ARROW (THERMOPLASTIC) EA $ 350.00 $ 350.00 $ 300.00 $ 300.00 $ 69.00 $ 69.00 $ 190.00 $ 190.00 $ 125.00 $ 125.00 154 1 ARROW (PAINT) EA $ 250.00 $ 250.00 $ 150.00 $ 150.00 $ 25.00 $ 25.00 $ 95.00 $ 95.00 $ 75.00 $ 75.00 155 5 LETTERING PER LETTER (THERMOPLASTIC) EA $ 145.00 $ 725.00 $ 50.00 $ 250.00 $ 50.00 $ 250.00 $ 150.00 S 750.00 $ 200.00 $ 1,000.00 156 1 HANDICAP SYMBOL (THERMOPLASTIC) EA $ 550.00 $ 550.00 $ 300.00 $ 300.00 $ 150.00 $ 150.00 $ 600.00 S 600.00 $ 500.00 $ 500.00 157 1 HANDICAP SYMBOL (PAINT) EA $ 350.00 $ 350.00 $ 150.00 $ 150.00 $ 29.00 $ 29.00 $ 350.00 $ 350.00 $ 150.00 $ 150.00 158 10 REFLECTIVE PAVEMENT MARKER (RPM) EA $ 6.00 $ 60.00 $ 6.00 $ 60.00 $ 6.00 $ 60.00 $ 8.00 S 80.00 $ 12.00 $ 120.00 159 10 REMOVE EXISTING THERMOPLASTIC PAVEMENT MARKINGS LF (hydroblast) $ 4,25 $ 42.50 $ 100.00 $ 1,000.00 $ 150.00 $ 1,500.00 $ 20.00 $ 200.00 $ 25.00 $ 250.00 160 1 PORTABLE STOP SIGN (30"x 30") EA $ 450.00 $ 450.00 $ 600.00 $ 600.00 $ 400.00 $ 400.00 $ 150.00 $ 150.00 $ 200.00 $ 200.00 HOURLY RATES CATEGORY REGULAR OVERTIME REGULAR OVERTIME REGULAR OVERTIME REGULAR OVERTIME REGULAR OVERTIME RATE RATE RATE RATE RATE RATE RATE RATE RATE RATE 1 LABORER $ 21.00 $ 32.00 $ 20.00 $ 30.00 $ 35.00 $ 52.50 $ 44.00 $ 66.00 $ 25.00 $ 40.00 2 EQUIPMENT OPERATOR $ 27.00 $ 41.00 $ 50.00 $ 75.00 $ 50.00 S 75.00 $ 46.00 $ 69.00 $ 35.00 $ 55.00 3 FOREMAN $ 31.00 $ 47.00 $ 50.00 $ 75.00 $ 65.00 $ 97.50 $ 70.00 $ 105.00 $ 45.00 $ 65.00 4 SUPERINTENDENT $ 34.00 $ 51.00 $ 60.00 $ 90.00 $ 125.00 $ 187.50 $ 85.00 $ 127.50 $ 65.00 $ 95.00 5 PROVIDE 2" PUMP WITH DISCHARGE LINE - HOURLY RATE $ 25.00 $ 37.50 $ 150.00 $ 150.00 $ 200.00 $ - $ 30.00 $ 45.00 $ 150.00 $ 150.00 6 PROVIDE 4" PUMP WITH DISCHARGE LINE - HOURLY RATE $ 35.00 $ 40.25 $ 200.00 $ 200.00 $ 400.00 S $ 35.00 $ 52.50 $ 250.00 $ 250.00 7 PROVIDE 6" PUMP WITH DISCHARGE LINE - HOURLY RATE $ 55.00 $ 63.25 $ 400.00 S 400.00 $ 600.00 $ $ 40.00 $ 60.00 $ 400.00 $ 400.00 Offers listed from the vendors herein are the only offers received timely as of the above opening date and time. All other offers submitted in response to this solicitation, if any, are hereby rejected as late. Nate: *M&M Asphalt Maitnenance, Inc., dba All County Paving - item #59 - Extended cost was incorrect and should read as $3,500.00 per Unit Cost is $3,500.00 Signature Dated Indra K. Sarju, CPPB 6 The Paving March 23, 2022 1000 W Industrial Ave Boynton Beach Fl 33426 Office: 561-572-2600 Fax: 561-572-2601 Attention: Joseph S. Kroll Director Public Works /Transportation 19200 W Country Club Drive Aventura, FL 33180 Project: Mill and Pave 1" on Yacht Club Drive from NE 34th Ave to 21055 NE 37th Ave. Includes all lanes, turn lanes, milling,paving, temp stripe and thermoplastic. Pricing is based on City of Aventura Bid No.20-03-19-3 unit pricing. Break Down as per Unit Price Contract: Pay Item Desc Qnty Rate Total Hourly Rates Superintendent 20 $100.00 $2,000.00 Hourly Rates Foreman 30 $50.00 $1,500.00 36 Mill Pavement 1" 15400 $3.40(Qnty Discount) $52,360.00 32 1"Asphalt SP 9.5 15400 $9.60(Qnty Discount) $147,840.00 147 6"Solid Striping Temp 2000 $0.35 $700.00 152 6"Skip Striping Temp 2015 $0.40 $806.00 149 Tempolid Striping 712 $0.75 $534.00 151 Tempolid Striping 87 $2.00 $174.00 154 Arrow Paint 15 $25.00 $375.00 140 6"Solid Thermo 11631 $0.93 $10,816.83 145 6"Skip Thermo 2015 $0.95 $1,914.25 142 12"Solid Thermo 712 $1.98 $1,409.76 144 24"Thermo Solid 87 $5.20 $452.40 153 Arrow Thermo 15 $69.00 $1,035.00 158 RPMS 250 $6.00 $1,500.00 N/A MOT Allowance 1 $10,000.00 $10,000.00 Sub Total $233,417.24 4 General Conditions 0.05 Discounted Rate $11,670.86 Total $245,088.10 1 The Paving INC, March 23, 2022 1000 W Industrial Ave Boynton Beach F133426 Office:561-572-2600 Fax:561-572-2601 Notes- *** Jobsite will be barricaded during work. This contractor will not be responsible for persons breaking through the barricades, tracking sealer, damage or injury to cars or persons trespassing designated areas. *** Contractor is not responsible for any pre-existing environmental conditions or subsurface conditions. *** Contractor is not responsible for any traffic censor loops disturbed or damaged during construction. All replacement, repair or any other cost associated with traffic censor loops is to be by owner. *** This proposal is based on work being completed on Mon - Friday 7 am - 7 pm. *** Any changes in the scope of work for any items not specified in this proposal will be an extra to this contract. *** All testing, as-builts, plans, and surveying is by owner. *** Contractor not responsible for existing asphalt drainage or standing water problems. *** Any additional work requested by owner and/or the building department during review or inspections will be priced accordingly. *** Permits will be obtained by contractor. Permit fees and procurement fees are to be paid by owner once permit is issued. WE PROPOSE to furnish labor and material-complete in accordance with above specifications, and subject to conditions stated herein,for the sum of. $245,088.10 (Two hundred forty-five thousand,eighty-eight dollars and ten cents) PAYMENTS TO BE MADE AS Follows: - balance upon completion Accepted: The above prices, specifications and conditions are satisfactory and are hereby accepted. You are authorized to do the work as specified. Payment will be made as outlined above. Signature: Date: Print Name: Title: All material is guaranteed to be as specified. There shall be a one year guarantee against peeling or flaking of sealcoat material,except that as applied on cracks and oil stains All work is to be completed in a workmanlike manner according to standard practices.Any alteration or deviation from above specifications involving extra costs will be executed only upon written orders and will become an extra charge over and above the estimate.All agreements are contingent upon strikes, accidents or delays beyond our control.Owner to carry fire,tornado and other necessary insurance upon above work.Our workers are covered by Workmen's Compensation Insurance- 2 Thy Paving Lady March 23, 2022 1000 W Industrial Ave Boynton Beach F133426 Office:561-572-2600 Fax:561-572-2601 X Mauro Comuzzi — President Date- 3 CITY OF "ENTURA FINANCE DEPARTMENT MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager (44L BY: Melissa Cruz, Finance Director DATE: April 1, 2022 SUBJECT: Annual Comprehensive Financial Report (ACFR) Fiscal Year Ended September 30, 2021 April 5, 2022 City Commission Meeting Agenda Item 7F RECOMMENDATION It is recommended that the City Commission approve the following motion: "MOTION TO ACCEPT FOR FILING OF THE ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR) FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2021 AND THE LETTER DATED MARCH 24,2022 ATTACHED HERETO AS ATTACHMENT A." BACKGROUND The ACFR, a letter from our independent auditors — Keefe McCullough and a staff- prepared memorandum (dated March 24, 2022 and April 1, 2022, respectively), were distributed electronically to the City Commission on April 1, 2022. The Rules of the Auditor General, Chapter 10.550, require that the ACFR be filed as an official record at a public meeting. This motion satisfies that requirement. In addition, the auditors have requested that their letter dated March 24, 2022, identified as "Attachment A" on the staff-prepared memorandum, be accepted for filing with the City Commission. A representative from the auditing firm will be present at the April 5t" City Commission. ATTACHMENT A A Letter from our Independent Auditors — Keefe McCullough Dated March 24, 2022 Keefe 5(D ' VCullough +Trusted Advisors March 24, 2022 To the Honorable Mayor and Members of the City Commission City of Aventura, Florida We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Aventura, Florida (the "City") for the year ended September 30, 2021. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated June 1, 2020. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Matters Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year.We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City's financial statements were: • The fair value of investments held at year-end. In accordance with GASB Statement No. 40, Deposit and Investment Risk Disclosures and GASB Statement No. 72, Fair Value Measurement and Application, we have included information to aid the reader in understanding the City's general exposure and its policies to mitigate underlying risks. • Depreciation of capital assets — Depreciation is provided on a straight-line basis over the respective estimated useful lives. The City has informed us they used all relevant facts available to them at the time of acquisition to make the best judgments about the depreciation methods and estimated useful lives of capital assets. • Defined Benefit Pension Plan — For the net pension liability, the City contracted the services of pension consultants/actuaries and properly recorded the required activity to the City's accounting records in accordance with GASB Statement No. 68, Accounting and Financial Reporting for Pensions, and other applicable governmental accounting pronouncements. SOUTH FLORIDA BUSINESS JOURNAL KMCcpa.com 1 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 �v®© Top 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting BEST PLACES TO WORK City of Aventura, Florida - 2 - March 24, 2022 • Net OPEB obligation — In Florida, state statutes require that the employer make health insurance coverage available to retirees at the employer's group rate. This creates an implicit cost arising as a result of the blended rate premium since retiree health care costs, on average, are higher than those of active employee healthcare costs. The City also provides certain benefits to department directors which creates an explicit subsidy. The City obtained an actuarial valuation to record its estimated cost and liability in accordance with the requirements of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions(OPEB). • Receivables— Management records receivables based on estimated net realizable amounts. We evaluated the key factors and assumptions used to develop the above estimates in determining that they are reasonable in relation to the financial statements taken as a whole. The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. There were no uncorrected misstatements noted during our audit. None of the misstatements identified and corrected during the audit were material, individually or in the aggregate. Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated March 24, 2022. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. City of Aventura, Florida - 3 - March 24, 2022 Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We did not audit the financial statements of the City of Aventura Police Officers' Retirement Plan Pension Trust Fund; our opinion as it relates to this Pension Trust Fund, was based solely on the report of the other auditor. We applied certain limited procedures to the management's discussion and analysis, certain budgetary comparison schedules and related notes, and the schedules related to pensions and other post- employment benefits, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on supplementary information (combining and individual nonmajor fund financial statements, certain budgetary comparison schedules, and the schedule of expenditures of federal awards) which accompany the financial statement but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statement. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statement or to the financial statement themselves. We were not engaged to report on the introductory and statistical sections, which accompany the financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. Restriction on Use This information is intended solely for the information and use of the Members of the City Commission and management of the City of Aventura, Florida and is not intended to be, and should not be, used by anyone other than these specified parties. k4-WA,4 KEEFE McCULLOUGH FLO The crY of AVENTUR,A, FLOf -IDA ent C��tet Annual Comprehensive Financial Report For The Fiscal Year Ended September 30, 2021 ANNUAL COMPREHENSIVE FINANCIAL REPORT OF THE CITY OF AVENTURA, FLORIDA FOR THE YEAR ENDED SEPTEMBER 30, 2021 Q� 0!Nwft �! i U i! ■1 i! !1 1-3� ' INu4i e V) Prepared By The Finance Department Melissa Cruz, Finance Director Brent Rogers, Controller City of Aventura, Florida Annual Comprehensive Financial Report For the Fiscal Year Ended September 30, 2021 Introductory Section (Unaudited): Letter of Transmittal i-viii List of Principal Officials ix Organizational Chart x GFOA Certificate of Achievement xi Financial Section: Independent Auditor's Report 1-3 Management's Discussion and Analysis (Unaudited) 4-13 Basic Financial Statements: Government -Wide Financial Statements: Statement of Net Position 14 Statement of Activities 15 Fund Financial Statements: Balance Sheet - Governmental Funds 16 Reconciliation of the Balance Sheet of Governmental Funds 17 to the Statement of Net Position Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds 18 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 19 Statement of Net Position - Proprietary Fund 20 Statement of Revenues, Expenses and Changes in Net Position - Proprietary Fund 21 Statement of Cash Flows - Proprietary Fund 22 Statement of Net Position - Fiduciary Fund - Police Officers' Retirement Plan 23 Statement of Changes in Net Position - Fiduciary Fund - Police Officers' Retirement Plan 24 Notes to Basic Financial Statements 25-57 Required Supplementary Information: Budgetary Comparison Schedules: General Fund 58 Aventura City of Excellence School Fund 59 Don Soffer Aventura High School Fund 60 Transportation and Street Maintenance Fund 61 Notes to Budgetary Comparison Schedules 62 Schedule of Changes in Net Pension Liability and Related Ratios- Police Officers' Retirement Plan 63 Schedule of Contributions - Police Officers' Retirement Plan 64-65 Schedule of Investment Returns - Police Officers' Retirement Plan 66 Schedule of Changes in Total OPEB Liability and Related Ratios— Other Post-Employment Benefits 67 Supplementary Information: Combining and Individual Fund Financial Statements: Combining Balance Sheet - Nonmajor Governmental Funds 68 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds 69 City of Aventura, Florida Annual Comprehensive Financial Report For the Fiscal Year Ended September 30, 2021 (continued) Budgetary Comparison Schedules: Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -Special Revenue Funds 70-71 Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Debt Service Funds 72-75 Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Capital Projects Funds 76-77 Statistical Section (Unaudited): Net Position by Component 78 Changes in Net Position 79-80 Governmental Activities Tax Revenues by Source 81 Fund Balances of Governmental Funds 82 Changes in Fund Balances of Governmental Funds 83 General Governmental Revenues by Source 84 Assessed Value and Estimated Actual Assessed Value of Taxable Property 85 Property Tax Rates - Direct and Overlapping Governments 86 Principal Property Taxpayers 87 Property Tax Levies and Collections 88 Ratios of Outstanding Debt by Type 89 Ratios of General Bonded Debt Outstanding 90 Direct and Overlapping Governmental Activity Debt 91 Legal Debt Margin Information 92 Demographic and Economic Statistics 93 Occupational Employment by Group - Miami-Dade County, Florida 94 Full-Time Equivalent City Government Employees by Function 95 Operating Indicators by Function 96 Capital Asset Statistics by Function 97 Compliance Section: Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 98-99 Independent Auditor's Report on Compliance for Each Major Federal Program and on Internal Control over Compliance Required by the Uniform Guidance 100-101 Schedule of Expenditures of Federal Awards 102 Notes to Schedule of Expenditures of Federal Awards 103 Schedule of Findings and Questioned Costs 104 Management Letter in Accordance with the Rules of the Auditor General of the State of Florida 105-106 Independent Accountant's Report on Compliance with Section 218.415, Florida Statutes 107 INTRODUCTORY SECTION City ®f 1 Aventura Government Center 19200 West Country Club Drive Aventura, Florida 33180 ENID WEISMAN MAYOR March 24, 2022 COMMISSIONERS RACHEL S.FRIEDLAND DENISE LANDMAN DR.LINDA MARKS To the Honorable Mayor, MARC NAROTSKY Members of the City Commission ROBERT SHELLEY and Citizens of the RONALD J.WASSON City of Aventura, Florida CITY MANAGER In accordance with Section 11.45(3)(a) (4), Florida Statutes, and Article I, Section 4.11 of the City of Aventura (the "City") Charter, we hereby submit the City's Annual Comprehensive Financial Report (the "ACFR") for the fiscal year ended September 30, 2021. The ACFR includes an Introductory, Financial, Statistical and Compliance section. The financial statements included in the ACFR conform to accounting principles generally accepted in the United States ("GAAP") as set forth by the Governmental Accounting Standards Board ("GASB"). Management assumes full responsibility for the completeness and reliability of the information contained in this report, based upon a comprehensive framework of internal control that has been established for this purpose. Because the cost of internal controls should not exceed their anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free of any material misstatements. We believe this data fairly reflects the financial position of the City and the results of its operation. The Certified Public Accounting firm of Keefe, McCullough & Co., LLP has issued an unmodified ("clean") opinion on the City's financial statements for the fiscal year ended September 30, 2021. The independent auditor's report is located at the front of the Financial Section of this report. Management's Discussion and Analysis ("MD&A") immediately follows the independent auditor's report and provides a narrative introduction, overview and analysis of the basic financial statements. The MD&A complements this letter of transmittal and should be read in conjunction with it. Significant Factors Affecting the FY 2020/21 and FY 2021/22 Operations and Operating and Capital Budget At the time this Letter of Transmittal was prepared, we were two years into a global pandemic crisis known as "COVID-19". This ever-evolving situation is surrounded by economic uncertainty at every level and impacted the City's FY 2020/21 financial and logistical operations. Many of the additional expenditures that the City incurred during FY 2020/21 for PPE, vaccination and testing programs, premium pay, additional contractual services including sanitization services, legal fees and facility upgrades have been or are anticipated to be reimbursed from various Federal funding sources including: i • Federal Emergency Management Agency ("FEMA") • Coronavirus Emergency Supplemental Funding ("CESF") • Coronavirus Aid, Relief and Economic Security Act ("CARES") In addition, in FY 2020/21, as part of the American Rescue Plan Act, the U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds allocated $18,525,074 to the City. The intent of the funds is to aid and assist eligible governmental entities in recovery efforts resulting from the economic fallout of the COVID-19 pandemic. At the time this letter was written, the City Commission approved the spending plan for approximately $14 million of the allocation. Projects such as park improvements, IT software and hardware upgrades (including a new ERP), premium pay, radio communication system upgrades and stormwater and seawall replacement were included in the spending plan. With the rollout of the COVID-19 vaccine in FY 2020/21, things are slowly returning to normal with more residents heading back to the office and venturing out to visit retail establishments and restaurants. The City's revenues for the FY 2021/22 budget had been conservatively prepared under the assumption that our State Revenue Sharing categories will gradually recover from their COVID-19 lows. At this time, it is unknown to what extent the societal, economic and financial norms of our State, County and local economies (i.e., travel and entertainment, restaurants, retail stores and office buildings) will be affected by the pandemic in the short and long-term and what impacts those may have on our current and future budgets. We will continue to monitor this situation very closely and make adjustments to both our budgeted revenues and expenditures, if necessary. As a result of the pandemic, all capital items and projects were thoroughly reviewed and prioritized to avoid utilizing any General Fund reserves in balancing the FY 2021/22 operating and capital budget. However, it is important to note that while we definitely seem to be experiencing recovery from the pandemic, the emergence of other strains and variants is highly likely and can lead to future negative financial impacts. It is quite possible that as more "actual" economic data becomes available and if the economic outlook appears worse than originally anticipated, General Fund reserve funds may need to be utilized to provide temporary stabilization funds until affected revenues have had time to recover to their pre-COVID-19 levels. PROFILE OF THE GOVERNMENT The City was incorporated on November 7, 1995 and is a political subdivision of the State of Florida. It is located on the Intracoastal Waterway in northeast Miami-Dade County (the "County") between Miami and Fort Lauderdale. The City is 3.2 square miles and serves a population of more than 40,000 residents and 2,700 businesses. Pursuant to its Charter, the City operates under a commission-manager form of government. Under this form of government, the City Commission (the "Commission") and the City Manager are the legislative and executive branches of the government, respectively. The Commission enacts Ordinances, the laws of the City, adopts Resolutions authorizing actions on behalf of the City, reviews plans for development and establishes the policies by which the City is governed. The City Manager is the City's Chief Executive Officer who oversees the day-to-day operations, administers the City's service providers, prepares long-range plans and implements the policies established by the Commission. The Commission is comprised of seven (7) members, including the Mayor and six(6) Commissioners. The Mayor is the ceremonial leader of the City and is considered to be"part-time."The Mayor is elected at large to a four-year term. Each Commissioner has the same authority and ability to bring matters to and to discuss and vote on matters before the Commission. A Commissioner is considered to be "part- time" and is elected to serve a four-year term. ii For election purposes, the William Lehman Causeway divides the City into two (2) areas. The City Charter requires that two (2) Commissioners reside in the northern area and two (2) Commissioners reside in the southern area and two (2) Commissioners and the Mayor shall be elected without regard to residence in any particular area. 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. The City employed 177 full-time equivalent positions at September 30, 2021 and provides high-quality public services including General Government, Police, Community Services and Public Works/Transportation to its residents and business community. In FY 2020/21, the Commission addressed the following priorities/goals either through formal adoption or supporting them through policy and/or initiatives: Enhance the safety and security of our residents, schools and businesses: • Continued community outreach initiatives to engage the community in joint problem solving and crime prevention techniques. • Continued to utilize innovative technology throughout the community and with our business partners to prevent, reduce and solve crime. • Expanded communications with the public by utilizing social media, community outreach and the Police Department's Community Advisory Panel. • Increased the police overtime and events budgets to meet the increased number of police department sponsored events. Provide and support quality educational choices for Aventura students to succeed academically and become productive citizens: • Continued to operate Aventura City of Excellence School K-8 as an "A" rated high performing school and provide support services thorough various City departments. • Opened the Don Soffer Aventura High School in August 2019. Maintain efficient and responsive government which embraces the highest standards of service and financial stability: • Had no increase in the tax rate for the 25t"year in a row. • Continued to focus on maintaining the City's infrastructure by providing nearly $2.1 million in funding for park improvements and road resurfacing capital outlay projects. • Maintained healthy reserves to address economic challenges and unforeseen emergencies. • Continued 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 government structure. • Continued 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 10,000 riders a month and extend service to new developments. • Continued to implement recommendations included in the Unfiled Master Plan for Pedestrian/Bicycle Connectivity. • Maintained the Aventura BCycle bike share program. • Launched the City's first on-demand ride sharing service in FY 2020/21 that serves nearly 2,500 riders a month. The City plans to expand on-demand services in FY 2021/22 through the addition of more vehicles. • Continued to collaborate with state, county and local officials to address traffic issues. iii Community Engagement, Parks, Programs and Special Events: • Funded part-time seasonal Park Attendants in order to provide adequate coverage in the peak season and accommodate increased attendance at our park facilities. • Continued the afterschool program at the Community Recreation Center for Aventura students that attend Aventura Waterways K-8. • Continued the youth travel soccer and basketball programs that were established to respond to the increased demand for these community services which are offset by user fees. • Continued the "Community Ride with the Police Department' Special Event which provide opportunities for the residents to interact with the Police. • Provided funding to maintain the Aventura Arts &Cultural Center as a state-of-the-art venue and to support a wide variety of programming for all age groups. • Continued to fund Family Movie Nights at Founders Park. • Provided adequate funding to maintain our parks and recreational facilities at a high level. • Continued to employ the use of the Youth Advisory Board. Environmental Sustainability and Go Green Initiatives • Maintained Tree City USA status. • Continued to improve the energy efficiency of all City facilities including the replacement of worn air conditioning systems. • Ensured that redevelopment projects that require land use/zoning revisions do not have a negative impact on the community. • Included funding to continue to retrofit street lighting throughout the City with more energy efficient LED fixtures. • Monitored and participated in regional efforts to address the impact of rising sea level as well as implemented recommendations found in the City's Comprehensive Stormwater Management Plan that address drainage improvements and the long-range impacts of climate change. • Continued the "Go Green Award Program" sponsored by the Community Services Board to recognize condominiums and businesses that have made efforts to reduce energy consumption and implement recycling programs. • Provide adequate funding to maintain our signature landscape, streets, rights-of-way and facilities and maintained the silver level certification recognition by the Florida Green Local Government Program. Police Department On March 25, 2000, the Aventura Police Department ("APD") became the youngest agency to ever receive accreditation status through the Commission on Accreditation for Law Enforcement Agencies, Inc. ("CALEA"). The accreditation means the APD has been recognized by an independent organization composed of representatives of the International Association of Chiefs of Police, the National Sheriff's Association, the National Organization of Black Law Enforcement Executives and the Police Executive Research Forum and has complied with over 400 standards that have been established as benchmarks of excellence. The APD has met or exceeded international accreditation standards set by CALEA. The CALEA accreditation process increases the agency's ability to prevent and control crime through more effective and efficient delivery of law enforcement services to the community. The process enhances community understanding of the APD and its role in the community, its goals and objectives. For the 7t" time, CALEA has awarded reaccreditation to the APD. This prestigious organization has awarded our agency with their Gold Standard and has recognized us as one of their flagship organizations. These coveted awards from a nationally recognized and independent organization, symbolizes the agency's professionalism and distinction. The APD is a leader in the field of technology. The agency completed full integration of our E911 system as well as our Computer Aided Dispatch ("CAD") and Records Management System ("RMS") for reports and computer dispatched calls for service. The merge has allowed our 911 dispatchers to instantly share knowledge of changing events with field units and simultaneously provide existing data on suspects and previous incidents. iv The APD was the first municipality in the nation to implement shot detection technology in both of its charter schools. This cutting-edge technology that ties into our 911 center provides real time video and mapping location, to our officers and dispatchers, in the event a gunshot is detected on either school campus. We continue to use in car video systems, automatic license plate readers, city-wide TVMS capability and a host of other technological hardware and software to maintain the high level of service to our community. We are very proud of our community service efforts and our newly formed Police Explorers Unit. The APD is continually looking for solutions and innovations to make truly make us the "City of Excellence". Aventura City of Excellence School The City owns and operates the Aventura City of Excellence School ("ACES").ACES is a K-8 Municipal Charter School that is part of the City's government and not a separate legal entity or otherwise organized apart from the City. The School operates under a charter granted by the sponsor — the Miami-Dade County Public School District. The School has been well received and has been at full capacity since its inception and has obtained academic success by receiving an "A" grade from the State of Florida for the past 18 years. The School is budgeted to serve 1,032 students in the 2021/22 school year. Since its opening on August 25, 2003, the Aventura City of Excellence School has achieved several milestones in the City's short history including: • Being the first School within the City's boundaries and the first municipal sponsored charter school in the County. • In 2005, the School amended the charter to include grades six through eight. • In 2012, the School amended the charter to increase its capacity from 1,020 to 1,032 students beginning with the 2016/17 school year. Don Soffer Aventura High School The Don Soffer Aventura High School ("DSAHS") is a tuition-free public charter school that opened in August 2019. The DSAHS currently has 623 91", 101" and 11t" grade students enrolled in its third year and will add grade 12 in the subsequent year for a total enrollment of 800 students. The 53,418 square- foot school and the 10,250 square-foot gymnasium are located on two (2) acres at 3151 NE 213t" St., Aventura, FL 33180. DSAHS is a municipal charter school managed by Charter Schools USA Inc. ("CSUSA") and is governed by the City. CSUSA, the first education management company to receive corporation system-wide accreditation through AdvancED is one of the nation's leading charter school management companies. CSUSA currently manages nearly 100 schools in five (5)states serving more than 75,000 students in kindergarten through 12t" grade. CSUSA's innovative educational advantages include advanced technology, meaningful parental involvement, student uniforms, consistent and fairly-enforced discipline policies, highly qualified and motivated staff, community focus, integrated character education and high academic growth and performance. Students at DSAHS will discover their passion and build a bridge between their rigorous high school experience and future to become impactful global citizens. Aventura Arts & Cultural Center The Aventura Arts & Cultural Center("AACC") is a beautiful 14,864 square-foot waterfront performing arts facility located on the intracoastal. Its mission is to enhance the quality of life for Aventura by providing a variety of performing arts and relevant cultural programming for audiences of all ages. The AACC has been managed by the Broward Center for the Performing Arts since its opening and is currently in its 111" season of operation. The AACC has become the cultural heart of the City as thousands have enjoyed a wide range of shows and events in this beautiful waterfront facility. v Budget Process The City's fiscal year begins on October 1 st and ends on September 30t" of each year as mandated by Florida statutes. The City Manager submits to the Commission the Proposed Operating and Capital Budget for the coming year no later than July 101" of each fiscal year. The preliminary millage rate is based on the certified taxable value that is received on July 1st. The appropriations contained in the proposed budget shall not exceed the funds derived from taxation and other revenue sources. The budget is approved via Commission adoption of an Ordinance at two (2) public meetings scheduled for September and becomes effective October 1st. An annual appropriated budget is adopted for all governmental funds with the exception of the, Federal Forfeiture Fund, the Law Enforcement Trust Fund and the Don Soffer Aventura High School Foundation Fund. A separate budget document for the Aventura City of Excellence Fund and the Don Soffer Aventura High School Fund is adopted by the City in May of each year, based on an annual operational fiscal year ending as of June 30t". The City Manager is authorized to transfer part or all of an unencumbered appropriation balance within departments within a fund; however, any revisions that alter the total appropriations of any department or fund must be approved by the Commission. The classification detail at which expenditures may not legally exceed appropriations is at the department level. ECONOMIC CONDITION AND OUTLOOK Local Economy The City is an affluent suburb in a metropolitan area and serves as a major retail and medical economic driver and attraction for South Florida. It is home to the 2.956 million square foot Aventura Mall, one of the biggest indoor shopping destinations in the greater Miami area, with 300+ luxury retail stores. The City is home to many other beautiful shopping centers, fine dining establishments, parks and the Aventura Hospital and Medical Center. A Brightline train station being constructed at the doorstep of the Aventura Mall is set to open in the coming year. It will provide a significant positive boom for the local economy. In September 2021, the Commission adopted the budget for the fiscal year beginning October 1, 2021 with the same tax rate as the prior year of 1.726. This is the lowest rate in the County, making it the City's 26t" year without a property tax increase. The City's property tax component is responsible for approximately 10% of the total tax bill, with the largest portions being incurred from the County and School Board. In FY 2021/22, the City will maintain the same service levels and programs that our residents and businesses enjoyed in the prior year with the following exceptions: • The overtime in the Police Department operational budget was increased by $25,000 due to an anticipated increase in workload demands covered by this category. • The actuarial determined percentage for City contributions related to the Police Officers' Retirement Plan will increase from 21.310% to 21.776% in the coming year. • Funding remains consistent with the prior year and is provided to maintain the number of part- time seasonal Park Attendant hours to ensure that adequate coverage is provided during the peak season and to accommodate increased attendance at our park facilities. • The City will incur an 8% ($207,000) decrease in health insurance premiums over the prior year. • Non-Departmental Transfers has increased by approximately $50,000 or 2.19% primarily due to the increase in transfer of Intersection Safety Camera Program revenue to the Aventura City of Excellence School Fund. • In the coming year, the City and the Dade County Police Benevolent Association will be entering into the 3rd and final year of their most recent Collective Bargaining Agreement which vi will expire on September 30, 2022. The financial considerations of that agreement have been incorporated into the FY 2021/22 operating budget. More information about the City's economy may be obtained in the MD&A. Maior Capital Improvements One of the City's main priorities is to maintain its infrastructure to a high standard. As a result, the City completed the following major capital improvements during FY 2020/21: ✓ Porta Vita Pedestrian Crosswalk. ✓ Installation of School Zone Flashing Beacons at DSAHS. ✓ Emergency Repairs to the Yacht Club Seawall. ✓ Water Main Relocation Project at DSAHS. ✓ Locker Room Improvement Project at DSAHS. ✓ NE 29t" Place and Aventura Boulevard Drainage Improvements. ✓ Tennis Court Enhancements at Founders Park. In addition, the following major capital improvements were in process at the end of FY 2020/21: • Peace Park Restrooms. • Country Club Drive roadway curbing/drainage improvements. LONG-TERM FINANCIAL PLANNING AND RELEVANT FINANCIAL POLICIES Maintaining Adequate Fund Balances The City follows GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions which requires that governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The City's policy is to maintain an adequate General Fund balance to meet seasonal shortfalls in cash flow and reduce susceptibility to emergency and unanticipated expenditures and/or revenue shortfalls. Some of our more significant fund balance classifications include: Committed: This classification includes amounts that can be used only for the specific purposes as determined by adoption of an ordinance by the Commission. Once adopted, the limitation imposed by the ordinance remains in effect until another ordinance either removes or revises the limitation. Effective September 30, 2021, the Commission provided a General Fund Capital Reserve of approximately$14.8 million and continued to maintain a Hurricane/Emergency and Disaster Recovery Reserve in the amount of$5 million. Unassigned:This classification includes the residual fund balance for the General Fund and represents fund balance that has not been assigned to other funds and that has not been restricted, committed, or assigned to specific purposes within the General Fund. Minimum Level of Unassigned Fund Balance of the General Fund At the beginning of each fiscal year, the total unassigned fund balance shall not be less than 10% of the annual General Fund revenue. If in any fiscal year the City's unassigned fund balance falls below the required threshold, the City shall not utilize any unassigned fund balance to balance the budget. In addition, the City Manager will make every effort to reestablish the minimum unassigned fund balance in a 24-36-month period beginning with the year from which the reserve funds fell below the threshold. In FY 2021/22, 10% of the General Fund revenue approximates $4.4 million, while at September 30, 2021 unassigned fund balance approximated $24.2 million. vii Pay-As-You-Go Financinq 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. In order to minimize our debt issuance (and the related costs) to when it is absolutely necessary, the City has adopted a pay-as-you-go financing policy for CIP projects which include: • A large number of projects having a relatively small dollar value. • Projects which can be broken into phases with a portion completed each year without impairing the overall effectiveness of the project. • Projects which are of a recurring nature. • Projects where the assets acquired will have relatively short useful lives. Privatization of City Services The City utilizes a model of privatizing many of its service areas in order to provide a more cost- effective service delivery system as compared to a traditional government structure. By utilizing outside contractors to provide Building Inspection, Engineering and other services, the City is able to quickly adjust the costs of such services in direct correlation to the demand for the related service. AWARDS AND ACKNOWLEDGEMENTS The Government Finance Officers Association of the United States and Canada ("GFOK) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Aventura for its annual comprehensive financial report for the fiscal year ended September 30, 2020. This was the 251n consecutive year that the City has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current annual comprehensive financial report continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. The City also received the GFOA's Distinguished Budget Presentation Award for its annual budget document for the fiscal year beginning October 1, 2020. To qualify for the Distinguished Budget Presentation Award, the City's budget document had to be judged proficient as a policy document, a financial plan, an operations guide and a communications device. The preparation of this report would not have been possible without the efficient and dedicated service of the Finance Department and as such we would like to express our appreciation to all members of the Department who assisted in this effort. In addition, we give credit to City Commission for their continued interest and support in planning and conducting the City's financial operations in a responsible and progressive manner. Respectfully submitted, Ronald J. W n Melis a Cruz City Manager ss Finance Director viii CITY OF AVENTURA, FLORIDA LIST OF PRINCIPAL OFFICIALS Title Name Mayor Enid Weisman Vice Mayor Rachel S. Friedland Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Commissioner Vacant City Manager Ronald J. Wasson City Attorney Weiss Serota Helfman Cole & Bierman, P.L. Community Development Director Keven Klopp Information Technology Director Karen J. Lanke Assistant City Manager Bryan Pegues Finance Director Melissa Cruz City Clerk Ellisa L. Horvath Arts & Cultural Center General Manager Jeff Kiltie Community Services Director Kimberly Merchant Public Works/Transportation Director Joseph S. Kroll Chief of Police Michael Bentollila Don Soffer Aventura High School Principal Geoff McKee Aventura City of Excellence School Principal Anthony Tyrkala City Auditor Keefe McCullough & Co., LLP ix CITY OF AVENTURA Organizational Chart Residents City Commission City Attorney City Manager City Clerk Legal Services Administral on Minutes BudgetlCl Preparation Records Retention Customer Service Clerical Support 0 rganizatic nal Oversight Elections Community Community Public Safety Finance Department Development Department Services Department Department Police Planning Finance/Accounting Parks Patrol Zoning Purchasing Special Events Community Relations Building Inspections Risk Management Recreation Programming Criminal Investigations Code Enforcement Personnel Athletic Leagues Traffic Enforcement Economic Development Community Recreation Center Emergency Preparedness Occupational Licenses Community Garden Charter School Arts &Cultural Information Public Works/ Department Center Technology Transportation Department Department Department K 8 School Facility Management Information Management ROW/Median Maintenance Don Soffer Aventura Performing Arts Programming Communications Mass Transit High School* Community Facilities Maintenance Capital Projects Management Provided by CSUSA Stormwater Drainage Maintenance X J Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to City of Aventura Florida For its Annual Comprehensive Financial Report For the Fiscal Year Ended September 30, 2020 Executive Director/CEO Xi (This page intentionally left blank.) FINANCIAL SECTION Keefe 5(D McCullough CPA's+Trusted Advisors INDEPENDENT AUDITOR'S REPORT To the Honorable Mayor and Members of the City Commission City of Aventura, Florida Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business- type activities, each major fund, and the aggregate remaining fund information of the City of Aventura, Florida (the "City"), as of and for the year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We did not audit the financial statements of the City of Aventura Police Officers' Retirement Plan Pension Trust Fund, which represent 97%, 97%, and 98%, respectively, of the assets, fund balance/net position, and revenues/additions of the aggregate remaining fund information. These statements were audited by another auditor whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for the City of Aventura Police Officers' Retirement Plan Pension Trust Fund, is based solely on the report of the other auditor. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. SOUTH FLORIDA BUSINESS JOURNAL KMCcpa.com 1 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 �v®© Top 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting 1 BEST PLACES TO WORK City of Aventura, Florida We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, based on our audit and the report of the other auditor,the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of September 30, 2021, and the respective changes in financial position and, where applicable,cash flows thereofforthe year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 4 through 13 and; the budgetary comparison schedules, schedule of changes in net pension liability and related ratios, schedule of contributions, schedule of investment returns and schedule of changes in total OPEB liability and related ratios on pages 58 through 67, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We and other auditors have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The introductory section, combining and individual nonmajor fund financial statements, budgetary comparison schedules, and statistical section, are presented for purposes of additional analysis and are not a required part of the basic financial statements. The schedule of expenditures of federal awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and is also not a required part of the basic financial statements. The combining and individual nonmajor fund financial statements, budgetary comparison schedules and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America by us and other auditors. In our opinion, based on our audit,the procedures performed as described above, and the reports of the other auditors, the combining and individual nonmajor fund financial statements, budgetary comparison schedules and schedule of expenditures of federal awards are fairly stated in all material respects in relation to the basic financial statements as a whole. 2 City of Aventura, Florida The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly,we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 24, 2022, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. 1:� -AVu&* KEEFE McCULLOUGH Fort Lauderdale, Florida March 24, 2022 3 (This page intentionally left blank.) City of Aventura, Florida Management's Discussion and Analysis September 30, 2021 As the City of Aventura's (the "City") management, we offer the City's financial statement readers this narrative overview and analysis of the City's financial activities for the fiscal year ended September 30, 2021. We encourage readers to consider the information presented herein in conjunction with the Letter of Transmittal, which can be found on pages i through viii of this report. All amounts, unless otherwise indicated, are expressed in thousands of dollars. Financial Highlights • The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources at the close of the most recent fiscal year by $133.0 million (net position). Of this amount, approximately $33.7 million represents unrestricted net position, which may be used to meet the City's ongoing obligations to citizens and creditors. • The City's total net position increased by approximately $1.1 million over the course of this year's operations. The net position of governmental activities increased by approximately $0.9 million while the net position of business type activities increased by approximately$0.2 million. • At the close of the current fiscal year, the City's governmental funds reported combined fund balances of approximately $51.7 million, an increase of approximately$2.4 million in comparison with the prior year. Approximately 42% of this amount ($21.7 million) is available for spending at the government's discretion (unassigned fund balance). • At the end of the current fiscal year, unrestricted fund balance (the total of nonspendable, committed, assigned and unassigned components of fund balance) for the General Fund was $45.5 million, or approximately 112% of total General Fund expenditures (inclusive of transfers out). Of this balance, $5.0 million has been committed to the City's disaster recovery fund, $14.8 million has been committed to future capital projects, $0.8 million has been assigned for encumbrances, $0.7 million is classified as nonspendable and $24.2 million is classified as unassigned. Overview of the Financial Statements The financial section of this annual report consists of four (4) parts—management's discussion and analysis (this section), the basic financial statements, required supplementary information and supplementary information that presents combining and individual fund financial statements and budgetary comparison schedules. MANAGEMENT'S DISCUSSION AND ANALYSIS BASIC FINANCIAL STATEMENTS Government-Wide(Full Accrual) Fund Governmental Activities Governmental(Modified Accrual) Business-Type Activities Proprietary(Full Accrual) (No Fiduciary Activities) Fiduciary(Full Accrual) Notes to the Financial Statements REQUIRED SUPPLEMENTARY INFORMATION SUPPLEMENTARY INFORMATION Combining Fund Financial Statements&Budgetary Comparison Schedules 4 City of Aventura, Florida Management's Discussion and Analysis September 30, 2021 Major Features of the Basic Financial Statements Government-Wide Financial Statements Fund Financial Statements Governmental Funds Proprietary Funds Fiduciary Funds Scope Entire City government Activities of the City that Activities of the City that Instances in which the City (except fiduciary activities) are not proprietary or are operated similar to is the trustee or agent for fiduciary private business someone else's resources Required financial Statement of net position Balance sheet Statement of net position Statement of net position statements Statement of activities Statement of revenues, Statement of revenues, Statement of changes in expenditures,and net expenses,and changes in net position changes in fund balances net position Statement of cash flows Accounting basis and Accrual accounting and Modified accrual Accrual accounting and Accrual accounting and measurement focus economic resources focus accounting and current economic resources focus economic resources focus financial resources focus Type of asset, All assets and liabilities, Only assets expected to be All assets and liabilities, All assets and liabilities, liability,and both financial and capital, used up and liabilities that both financial and capital, both short-term and long- deferred and short-term and long- come due during the year and short-term and long- term. It also includes the outflows/inflows term. It also includes the to soon thereafter,no term. It also includes the consumption and the information consumption and the capital assets and long consumption and the acquisition of net position acquisition of net position term liabilities are acquisition of net position that applies to future that applies to future included. It also includes that applies to future period(s). period(s). the consumption and the period(s). acquisition of net position that applies to future period(s). Basic Financial Statements Government-wide financial statements The focus of the government-wide financial statements is on the City's overall financial position and its activities. Reporting is similar to that of a private-sector business.The government-wide financial statements report information about the City as a whole and about its activities in a way that helps answer questions about the City's financial health and whether the current year activities contributed positively or negatively to that health. The City's government-wide financial statements include the statement of net position and statement of activities. As described below, these statements do not include the City's fiduciary activities because resources from these funds cannot be used to finance the City's activities. However, the financial statements of fiduciary activities are included in the City's fund financial statements because the City is financially accountable for those resources, even though they belong to other parties. The Statement of Net Position presents the City's long and short term financial information on the assets held and liabilities owed, as well its deferred outflows/inflows of resources. The City's assets are reported when acquired and its liabilities are reported when they are incurred, regardless of the timing of the related cash flows to acquire these assets or liquidate such liabilities. For example, the City reports buildings and infrastructure as assets even though they are not available to pay the obligations it incurs. On the other hand, the City reports liabilities, such as other post-employment benefits even though these liabilities might not be paid until several years into the future. Deferred outflows/inflows of resources represent the consumption/acquisition, respectively, of net position that applies to a future period(s). 5 City of Aventura, Florida Management's Discussion and Analysis September 30, 2021 Basic Financial Statements (continued) Government-wide financial statements (continued) The difference between the City's total assets, deferred outflows of resources, total liabilities and deferred inflows of resources is net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the City's financial position is improving or deteriorating. Although the City's purpose is not to accumulate net position, in general, as this amount increases it indicates that the City's financial position is improving over time. The Statement of Activities presents the revenues and expenses of the City. The items presented on the Statement of Activities are measured in a manner similar to the approach used in the private- sector, in that revenues are recognized when earned and expenses are reported when incurred. Accordingly, revenues are reported even when they may not be collected for several months after the end of the accounting period and expenses are recorded even though they may not have used cash during the current period. Both of the government-wide financial statements distinguish City functions that are principally supported by taxes and intergovernmental revenue (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The City's governmental activities include general government, public safety, community services and public works. The City's business-type activities include stormwater utility. Fund financial statements Unlike government-wide financial statements, the focus of fund financial statements is directed to the City's specific activities rather than the City as a whole. Except for the General Fund, separate funds are established to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the City's funds can be divided into three (3) categories: governmental funds, proprietary funds and fiduciary funds. Governmental funds Financial statements consist of a balance sheet and a statement of revenues, expenditures, and changes in fund balances. These statements are prepared on an accounting basis that is significantly different from that used to prepare the government-wide financial statements. In general, these financial statements have a short-term emphasis and, for the most part, measure and account for cash and other assets that can easily be converted to cash. For example, amounts reported on the balance sheet include items such as cash and receivables but do not include capital assets such as land and buildings. The difference between the fund's total assets, deferred outflows of resources, total liabilities and deferred inflows of resources is fund balance, and generally indicates the amount that can be used to finance the next fiscal year's activities. The operating statement for governmental funds reports only those revenues that were collected during the current period or very shortly after the end of the year. Expenditures are recorded when incurred. For the most part,the balances and activities accounted for in governmental funds are also reported in the governmental activities columns of the government-wide financial statements. However, because different accounting basis are used to prepare governmental fund financial statements and government-wide financial statements, there are often significant differences between the totals presented. For this reason, there is an analysis after the governmental funds balance sheet that reconciles the total fund balances for all governmental funds to the amount of net position presented in the governmental activities column on the statement of net position. Also, there is an analysis after the statement of revenues, expenditures and changes in fund balances that reconciles the total change in fund balances for all governmental funds to the change in net position as reported in the governmental activities column in the statement of activities. 6 City of Aventura, Florida Management's Discussion and Analysis September 30, 2021 Basic Financial Statements (continued) Proprietary funds Financial statements consist of a statement of net position, statement of revenues, expenses, and changes in net position and statement of cash flows. These statements are prepared on an accounting basis that is similar to the basis used to prepare the government-wide financial statements. For financial reporting purposes, proprietary funds are grouped into Enterprise Funds and Internal Service Funds. The City uses Enterprise Funds to account for business-type activities that charge customers a fee for their use of specific goods or services. These funds are used to report the same functions presented as business-type activities in the government-wide financial statements. Although the City does not have any Internal Service Funds, such funds are used to account for services provided and billed on an internal basis. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail.The City has one major enterprise fund,the Stormwater Utility fund. A statement of cash flows is presented at the fund financial statement level for proprietary funds, but no equivalent statement is presented in the government-wide financial statements for either governmental activities or business-type activities. Fiduciary funds Fiduciary funds are used to account for resources held for another party's benefit outside the government. Fiduciary funds are not reflected in the government-wide financial statements because resources of those funds are not available to support the City's own programs. Fiduciary financial statements consist of a statement of net position and a statement of changes in net position. The City reports one fiduciary fund to account for the Police Officers' Retirement Plan. Notes to the financial statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Required Supplementary Information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning various issues such as a comparison between the City's adopted and final budget and actual financial results for its General Fund and major special revenue funds (if applicable). The City adopts an annual appropriated budget for its governmental funds. A budgetary comparison schedule has been provided for the General Fund and major special revenue funds (if applicable) to demonstrate compliance with this budget. Required supplementary information is also presented for the City's defined benefit pension plan including a schedule of changes in net pension liability and related ratios, schedule of contributions, and schedule of investment returns, as well as a schedule of changes in total OPEB liability and related ratios. Combining and Individual Fund Financial Statements and Budgetary Schedules Combining statements referred to earlier in connection with nonmajor governmental, internal service and fiduciary funds (as applicable) are presented immediately following the required supplementary information. Additional budgetary schedules are presented in this section including, as applicable, nonmajor special revenue funds, debt services funds and capital projects funds. 7 City of Aventura, Florida Management's Discussion and Analysis September 30, 2021 Government-Wide Financial Analysis The table below presents a summary of net position as of 2021 and 2020, derived from the government-wide Statement of Net Position: Net Position(in thousands) Governmental Business-Type Activities Activities Total 2021 2020 2021 2020 2021 2020 Assets: Current and other assets $ 69,084 $ 60,266 $ 673 $ 917 $ 69,757 $ 61,183 Capital assets 100,089 103,475 9,711 9,302 109,800 112,777 Total assets 169,173 163,741 10,384 10,219 179,557 173,960 Total deferred outflows of resources 6,734 6,756 - - 6,734 6,756 Liabilities: Long-term liabilities 30,581 33,458 - 30,581 33,458 Other liabilities 19,981 13,847 49 106 20,030 13,953 Total liabilities 50,562 47,305 49 106 50,611 47,411 Total deferred inflows of resources 2,639 1,375 - 2,639 1,375 Net position: Net investment in capital assets 81,619 83,259 9,711 9,302 91,330 92,561 Restricted 8,012 7,874 - - 8,012 7,874 Unrestricted 33,075 30,684 624 811 33,699 31,495 Total net position $ 122,706 $ 121,817 $ 10,335 $ 10,113 $ 133,041 $ 131,930 As noted earlier, net position may serve over time as a useful indication of a government's financial position. At the close of the most recent fiscal year, the City's assets and deferred outflows of resources exceeded its liabilities and deferred inflows of resources by approximately$133.0 million. The largest component of the City's net position is net investment in capital assets and is 68.6% of total net position.This category reflects its investment in capital assets net of any outstanding related debt used to acquire these assets.The City uses these capital assets to provide its citizens with quality services. Consequently,this component of net position is not available for future spending. Although the capital assets are shown net of debt, it should be noted that the resources needed to repay this debt must be provided from other sources. The next largest portion of the City's net position is unrestricted (resources available for spending) and is 25.3% of total net position. Restricted net position represents 6.1% of total net position and contains resources that are subject to external restrictions on how they can be used. Capital assets decreased approximately $2.9 million and net investment in capital assets decreased by approximately $1.2 million, primarily due to the net effect of new capital/infrastructure projects, increase in accumulated depreciation, disposal of equipment and decrease in related debt. The decrease in net investment in capital assets is due to depreciation outpacing current year additions and reductions in debt. Current and other assets increased by approximately$8.6 million and other liabilities increase by $ 6.1 million primarily due to the receipt of $9.2 million of American Rescue Plan funds that are not yet recognized as revenue. Unrestricted net position in the governmental activities increased by approximately$2.4 million. 8 City of Aventura, Florida Management's Discussion and Analysis September 30, 2021 Government-Wide Financial Analysis (continued) Over time, increases and decreases in net position measure whether the City's financial position is improving or deteriorating. In the current fiscal year, property taxes decreased by approximately $0.2 million as the assessed value of our taxable property decreased over the prior year coupled with no change in our ad valorem millage rate. Most of the City's operations are fully resumed after being suspended due to the impact from the COVID-19 pandemic, restoring lost revenue. The City experienced a $0.6 million increase in building permit fees due to the resumption of construction activity. Operating grants and contribution increased by $2.1 million due to expanded enrollment in the Don Soffer Aventura High School. Franchise fees increased by$2.1 million, primarily due to a new electricity agreement with Florida Power and Light. Other revenues decrease by $2.2 million as a result of lower investment earnings and the absence of impact fees assessed. The table below presents a summary of changes in net position for the years ended September 30, 2021 and 2020, as derived from the government-wide Statement of Activities: Changes in Net Position (in thousands) Governments Business-Type Activities Activities Total 2021 2020 2021 2020 2021 2020 Revenues and transfers: Program revenues: Charges for services $ 8,495 $ 7,518 $ 1,376 $ 1,442 $ 9,871 $ 8,960 Operating grants and contributions 13,121 11,059 - - 13,121 11,059 Capital grants and contributions 1,623 995 - 252 1,623 1,247 General revenues: Property taxes 17,347 17,557 - - 17,347 17,557 Utility and other locally levied taxes 9,604 9,435 - - 9,604 9,435 Franchise fees 4,381 2,202 - - 4,381 2,202 Intergovernmental revenues 6,365 5,336 - - 6,365 5,336 Other revenues 376 2,490 (83) 10 293 2,500 Net transfers - (68) - - - (68) Total revenues and transfers 61,312 56,524 1,293 1,704 62,605 58,228 Expenses: General government 6,531 6,623 - - 6,531 6,623 Public safety 26,135 25,293 - - 26,135 25,293 Community services 21,582 20,174 - - 21,582 20,174 Public works 5,491 5,078 - - 5,491 5,078 Interest and fiscal charges 705 839 - - 705 839 Stormwater utility - - 1,071 1,067 1,071 1,067 Total expenses 60,444 58,007 1,071 1,067 61,515 59,074 Change in net position 868 (1,483) 222 637 1,090 (846) Net position, beginning of year 121,817 123,300 10,113 9,476 131,930 132,776 Restatement, Note 15 21 - - - 21 - Net position,end of year $ 122,706 $ 121,817 $ 10,335 $ 10,113 $ 133,041 $ 131,930 9 City of Aventura, Florida Management's Discussion and Analysis September 30, 2021 Financial Analysis of the City of Aventura's Funds As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance- related legal requirements. Governmental funds The focus of the City's governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, unrestricted fund balance (committed, assigned and unassigned) may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. The General Fund is the City's chief operating fund and at end of the current fiscal year its total fund balance approximated $45.5 million. The City's approved fund balance policy requires a hurricane/emergency reserve of $5.0 million. In addition, the Commission annually approves a portion of fund balance to be reserved for future capital projects.As a measure of the General Fund's liquidity, it may be useful to compare both unrestricted fund balance and total fund balance to total general fund expenditures. Unassigned fund balance equals approximately $24.1 million or 53% of the General Fund total fund balance. This amount represents approximately 59.8% of total general fund expenditures (inclusive of transfers out) and is available for spending at the government's discretion. The total fund balance of the City's General Fund increased by$3.8 million. During the current fiscal year revenues increased by $3.1 million and expenditures increased by $0.8 million, respectively. Many state-shared revenues rebounded from the prior year, including state revenue sharing and half-cent sales tax. These revenues increased by$0.7 million and $0.5 million, respectively. The City entered into new franchise agreement with the electricity provider, resulting in an additional $2.1 million. The Aventura City of Excellence School Fund is used to record the operations of the Aventura City of Excellence School ("ACES"). The School's fund balance decreased by $1.2 million. Revenues decreased by $0.5 million, and expenditures increased by approximately $0.6 million due to the restrictions placed on extracurricular activities and the cancellation of field trips and after school activities caused by COVID-19. The Don Soffer Aventura High School Fund is used to record the operations of the Don Soffer Aventura High School. This is the third year of operations for this Fund. The student population is being phased in over four years, with full enrollment expected in fiscal year 2022/23. The revenues and expenditures increased by approximately$2.2 million and $2.1 million, respectively. The Transportation and Street Maintenance Fund is used to record the operations of transportation enhancements, street maintenance and construction costs, which are designated by State Statute and/or County Transit System Surtax Ordinance. The activities in this fund vary from year to year based on the projects planned. This year, the fund balance was flat compared to the prior year. Revenues decreased by approximately $0.5 million, and expenditures decreased by approximately $0.4 million. The Aventura Charter High School Construction Fund is used to account for the costs to build the new Don Soffer Aventura High School.The costs were financed partially with$7.1 million of debt and the remaining costs are covered with the City's funds and donations. The total cost is estimated to be approximately $17.5 million. In the current year, construction costs were $0.3 million, and prior years construction costs, in the aggregate, were approximately$16.3 million. 10 City of Aventura, Florida Management's Discussion and Analysis September 30, 2021 Financial Analysis of the City of Aventura's Funds (continued) Proprietary fund The proprietary fund is used to record the operations of the stormwater-related activities and experienced an increase in net position of $0.2 million over the prior year. Revenues and expenses remained comparable to the prior year. General Fund Budgetary Highlights During the year, the original budget was amended to reflect an additional $1.6 million in new revenues and expenditures. Revenues and expenditures were increased by approximately as follows: $0.3 million expenditures related to the automatic reappropriation of capital-related encumbrances for capital projects that were in process at the end of fiscal year 2020. $0.4 million related to the increase in building permit and planning review activity which was offset by additional revenue in their respective categories. $0.2 million related to continuing costs to address the COVID-19 impact related to ensure a safe work environment. $0.7 million for various operational needs. During the year, revenues exceeded budgetary estimates and expenditures were less than budgetary estimates, resulting in the net increase to fund balance of approximately $3.8 million. As explained earlier, much of the unrestricted fund balance will continue to be utilized in future years to fund various capital needs. Licenses and permits and intergovernmental revenue exceeded the revised budget by$0.6 million and $0.9 million, respectively due to higher than anticipated revenues in both categories. Non-departmental capital outlay was approximately $15.6 million less than budgeted because the City budgets a reserve for future capital expenditures which accounts for a significant portion of the appropriated beginning fund balance. Capital Assets As of September 30, 2021 and 2020, the City had $109.8 million and $112.8, respectively, invested in a variety of capital assets, as reflected in the following schedule: Capital assets(in thousands,net of depreciation) Governmental Business-Type Activities Activities Total 2021 2020 2021 2020 2021 2020 Land $ 25,645 $ 25,645 $ - $ - $ 25,645 $ 25,645 Buildings 41,664 43,050 41,664 43,050 Improvements other than buildings 9,620 10,116 9,620 10,116 Furniture,machinery and equipment 4,552 4,732 - - 4,552 4,732 Infrastructure 18,218 19,003 9,351 8,918 27,569 27,921 Construction in progress 390 929 360 384 750 1,313 Total $ 100,089 $ 103,475 $ 9,711 $ 9,302 $ 109,800 $ 112,777 Additional information can be found in Note 7 - Capital Assets. 11 City of Aventura, Florida Management's Discussion and Analysis September 30, 2021 Debt Administration As of year-end, the City had $18.7 million in debt outstanding compared to the $20.5 million last year, a $1.8 million decrease. All debt is secured only by a covenant to budget and appropriate. Bonded Debt and Notes Payable(in thousands) Governmental Business-Type Activities Activities Total 2021 2020 2021 2020 2021 2020 Non-Ad Valorem bonds $ 18,725 $ 20,510 $ - $ - $ 18,725 $ 20,510 Additional information can be found in Note 8 - Long-Term Liabilities of Governmental Activities. Economic Factors and Next Year's Budgets and Rates The State of Florida, by constitution, does not have a state personal income tax and therefore the State operates primarily using sales, gasoline and corporate income taxes. Local governments including cities, counties and school boards primarily rely on property and a limited array of permitted other taxes(e.g., utility taxes,franchise fees and business licenses) and intergovernmental revenues to provide funding for their governmental activities. For business-type activities and certain governmental activities (e.g., construction services and recreational programs), a fee or charge is paid by those that utilize the service. Strong fiscal policies and prudent budgeting have enabled the City to maintain the lowest tax rate within the County while at the same time provide high-quality services to our residents. The City experienced a 0.94% decrease in property values over the prior year while the new construction assessed values rose by $14.0 million over the same time. This is the 4th consecutive year in which we have seen a reduction in the City's existing property values. The increase of property values related to new construction did not fully compensate for the decrease in existing property values. This resulted in 1.5% decrease in the City's assessed value. For fiscal years 2020 and 2021 development activities slowed as a result of the effect of the COVID-19 pandemic. For the fiscal year 2022, the City expects an increase in the completion of several projects. 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 26th year in a row. The FY 2021/22 budget totals $60.4 million or 1.14% less than the previous year. Capital Outlay expenditures are budgeted at $2.1 million a decrease of$2.0 million as compared to the prior year. In the coming year, funding has been planned and provided for park improvements, road resurfacing projects as well as the continued investment in state-of-the-art technology to better serve and protect our residents. In addition, the City has made it a priority to maintain its infrastructure (e.g., government buildings and its park facilities) to a very high standard in order to ensure our service levels will be long into the future. 12 City of Aventura, Florida Management's Discussion and Analysis September 30, 2021 Economic Factors and Next Year's Budgets and Rates (continued) Operating costs increased by approximately $1,049,000 or 2.9% as compared to the previous year. The budget maintains our current level for all City services except the following areas: • Police Department Salaries increase by approximately $234,000 as a result of salary increase and projected overtime. • The Community Development Department budget increased by approximately$421,000 primarily in anticipation of the resumption of building activity to pre-pandemic levels. • The Public Works/Transportation Department budget increased by approximately $82,000 as a result of additional personnel. • The remaining increase in the budget was spread across the remaining departments and the Non-Departmental, with the exception of the Information Technology Department. The decrease in the Information Technology department was a result of reclassifying an employee and certain services to the City Manager Department. Requests for Information This financial report is designed to provide our citizens, taxpayers, customers and investors and creditors with a general overview of the City's finances and to demonstrate the City's accountability. If you should have any questions pertaining to the information presented in this report or would like additional information, please contact the City's Finance Director at 19200 W. Country Club Drive, Aventura, Florida 33180. 13 BASIC FINANCIAL STATEMENTS City of Aventura Statement of Net Position September 30, 2021 Governmental Business-Type Activities Activities Total Assets: Cash,cash equivalents and investments $ 64,874,381 $ 445,283 $ 65,319,664 Receivables,net of allowance for uncollectibles 1,796,193 - 1,796,193 Due from other governments 1,623,097 227,659 1,850,756 Prepaids and other assets 768,184 - 768,184 Inventories 23,144 - 23,144 Capital assets: Nondepreciable 26,034,213 359,794 26,394,007 Depreciable, net of accumulated depreciation 74,054,368 9,351,205 83,405,573 Total assets 169,173,580 10,383,941 179,557,521 Deferred outflows of resources: Deferred outflows relating to pensions 4,948,696 - 4,948,696 Deferred outflows relating to other post employment benefits(OPEB) 1,530,498 1,530,498 Deferred charge on refunding 255,098 255,098 Total deferred outflows of resources 6,734,292 - 6,734,292 Liabilities: Accounts payable 2,179,836 49,081 2,228,917 Accrued liabilities 4,316,741 - 4,316,741 Due to other governments 23,376 23,376 Unearned revenues 9,995,354 9,995,354 Accrued interest payable 56,730 56,730 Internal balances 127,051 127,051 Due within one year: Compensated absences payable 1,436,972 1,436,972 Bonds payable 1,845,000 1,845,000 Due in more than one year: Compensated absences payable 2,668,662 2,668,662 Bonds payable 16,880,000 16,880,000 Net pension liability 8,894,988 8,894,988 Other post employment benefits(OPEB)liability 2,137,378 - 2,137,378 Total liabilities 50,562,088 49,081 50,611,169 Deferred inflows of resources: Deferred inflows relating to pensions 1,988,336 - 1,988,336 Deferred inflows relating to other post employment benefits(OPEB) 651,157 651,157 Total deferred inflows of resources 2,639,493 - 2,639,493 Net position: Net investment in capital assets 81,618,679 9,710,999 91,329,678 Restricted for: Public works/transportation 6,065,586 - 6,065,586 Public safety/law enforcement 855,758 855,758 Capital projects 792,900 792,900 Debt service 297,898 - 297,898 Unrestricted 33,075,470 623,861 33,699,331 Total net position $ 122,706,291 $ 10,334,860 $ 133,041,151 * Charter Schools are presented as of June 30,2021. The accompanying notes to the financial statements are an integral part of these statements. 14 �F--�;:zrnL:� F--� rn LnLnrn -100I, Ln r, zt r-I Kt Kt lD 00 I, r-I lD Ln M N r-I Ln M N Ln dl Ln 1'1 M � � .--I 00 c-I lD 00 r-I M 00 lzz� O lD a c-I c-I r i dl dl n Ln M Ln 00 lD Kt r-I Kt lD lD dl O O r-I ate+ Ln dl r-I N O O O dl Kt O 00 lD I, r-I 00 dl Ln Kt r-I lD N I� N M 00 M lD M M N dl O dl O lD 00 lD Ln v n lD I, dl -4 lD rl r-I r-I M r-I M M r-I M M M r-I r� C O t/. t/. of N C dl dl 01 M 0 Ln Ln O a a o s r, 0000 0 r-I0 0000 0000 x +, a LU Z � O O 00 00 N r-I M y M M N r-I M 7 E u O O C N o Q � tw r m L V} V} N Z Ln Ln m r-I m O m N m r-I Q) +' lD 00 I, r-I r-I Ln M N -i � Ln N r-I I, m C� N N I, M n n r-I 00 00 00 r-I M 00 I, 00 n m M N E r Ln m dl n 0 M M lD 0 00 � Lr�r, cor�m N 00 m lD N Lf1 dl r-I N O O O � O 00 lD I� dl n lD M O a"' C Z .--I lD N � I, N N M lD M M N O 00 00 I, c6 0) u lD 00 lD Ln v n n n col -zz lD 00 r-i N Ln > Q v v v v M M r-I M N-I rN r -I Ln qj)- qj)- -a--� 4- M M M O 2 M M M i 4. aN N N Q f6 C 'L lD lD lD — U fL6 � ri ri ri � U Q) qA. q N 3 � c6 C N 1.0 N N > C C G O O P �D r+ f6 7 (7 00 .--I N c-I c-I c6 m of n n Ln r-I N N LnN EGl C M r-I Ln r-I r-I X a") cLo a cLo c � � � +`6 Q)c OC7u E un L a � q 4, m +l co > °J +c6 N L I, Ln r-I M M lD u L N Ln O � O � � UO c6 V n n O Lr lD r-I L Ln Ln Ln N N c0 U L LM i N lzz M 00 c uo c6 L N n r-I 00 r-I m +' D O O O � O = N > c up ULn - E N i/? 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V? _ C N � � O L N +, E c > O O c U M LA E t u c6 W y L L Q) iiW > > 0 _I_—L Y O r u t:Lo Y N N (0 N y G1 G1 n LO c n CL LL > .. a� > O N u E O Q i Q E m C i Ln > — O in L U L M N >, in `n `F O u 41 L H O > -0 uo mp p y O c c o c c c c t p ° E ti4° c o m a ) c Lu E ._ c Ln E c � E 0 L °J c E N N L i p p s Z. ro > O D O D +� c 0 r0 +T+ 1 y L7 D_ U D_ VI U CJ (A LO Iy D m City of Aventura, Florida Balance Sheet- Governmental Funds September 30, 2021 Major Funds Aventura Transportation Aventura City of Don Soffer and Charter High Excellence Aventura Street School Nonmajor Total General School High School Maintenance Construction Governmental Governmental Fund Fund* Fund* Fund Fund Funds Funds Assets: Cash and cash equivalents and investments $ 54,924,559 $ 1,487,177 $ 91,739 $ 6,019,004 $ 18,523 $ 2,333,379 $ 64,874,381 Accounts receivable,net 1,796,140 - 53 - - - 1,796,193 Due from other funds 2,149,450 - - - - 2,149,450 Due from other governments 752,589 647,609 180,207 42,692 1,623,097 Inventories 23,144 - - - - 23,144 Prepaid items and other assets 673,728 9,466 13,553 - 696,747 Total assets $ 60,319,610 $ 2,144,252 $ 105,345 $ 6,199,211 $ 18,523 $ 2,376,071 $ 71,163,012 Liabilities: Accounts payable $ 1,369,784 $ 640,481 $ 28,027 $ 133,625 $ $ 7,919 $ 2,179,836 Accrued liabilities 3,351,612 540,681 279,225 - 145,223 4,316,741 Due to other funds - - 1,776,501 500,000 - 2,276,501 Due to other governments 23,376 - - 23,376 Unearned revenues 9,995,354 - - 9,995,354 Total liabilities 14,740,126 1,181,162 2,083,753 133,625 500,000 153,142 18,791,808 Deferred inflows of resources: Unavailable revenues 113,095 572,752 - - - - 685,847 Total deferred inflows of resources 113,095 572,752 685,847 Fund balances: Nonspendable: Inventories 23,144 - - 23,144 Prepaid items and other assets 673,728 9,466 13,553 - 696,747 Restricted for: Public works/transportation - - - 6,065,586 - 6,065,586 Public safety/law enforcement - 855,758 855,758 Capital projects 792,900 792,900 Debt service - 297,898 297,898 Committed for: Capital reserves 14,772,304 - 14,772,304 Hurricane/emergency and disaster recovery operating reserves 5,000,000 - - 5,000,000 Assigned for: Charter school operations - 380,872 276,373 657,245 Encumbrances 841,192 - - 841,192 Unassigned 24,156,021 (1,991,961) (481,477) 21,682,583 Total fund balances(deficit) 45,466,389 390,338 (1,978,408) 6,065,586 (481,477) 2,222,929 51,685,357 Total liabilities,deferred inflows of resources,and fund balances(deficit) $ 60,319,610 $ 2,144,252 $ 105,345 $ 6,199,211 $ 18,523 $ 2,376,071 $ 71,163,012 * As of June 30,2021. The accompanying notes to financial statements are an integral part of these statements. 16 City of Aventura, Florida Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position September 30, 2021 Amounts reported for governmental activities in the statement of net position are different as a result of: Total fund balances -governmental funds $ 51,685,357 Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds: Governmental capital assets $ 178,435,140 Less accumulated depreciation (78,346,559) 100,088,581 Certain revenues are considered deferred inflows of resources in the fund financial statements due to availability of funds; under full accrual accounting they are considered revenues. 685,847 Long-term liabilities are not due and payable in the current period, and therefore, are not reported in the governmental funds: Bonds payable $ (18,725,000) Other post employment benefits (OPEB) liability (2,137,378) Net pension liability (8,894,988) Compensated absences (4,105,634) Accrued interest payable (56,730) Deferred charge on refunding 255,098 (33,664,632) Certain funds related to pension and other post employment benefits (OPEB) liabilities; are not reported in the governmental funds: Prepaid pension contributions $ 71,437 Deferred outflows relating to pensions 4,948,696 Deferred inflows relating to pensions (1,988,336) Deferred outflows relating to other post employment benefits (OPEB) 1,530,498 Deferred inflows relating to other post employment benefits (OPEB) (651,157) 3,911,138 Net position of governmental activities $ 122,706,291 The accompanying notes to financial statements are an integral part of these statements. 17 City of Aventura, Florida Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds For the Year Ended September 30, 2021 Major Funds Aventura Transportation Aventura City of Don Soffer and Charter High Excellence Aventura Street School Nonmajor Total General School High School Maintenance Construction Governmental Governmental Fund Fund* Fund* Fund Fund Funds Funds Revenues: Ad valorem taxes $ 17,346,855 $ $ $ $ $ $ 17,346,855 Utility service and other locally levied taxes 9,696,071 9,696,071 Franchise fees 4,381,329 4,381,329 Licenses and permits 2,872,946 2,872,946 Intergovernmental revenues 4,591,308 8,757,569 4,023,241 2,293,405 750,000 101,482 20,517,005 Charges for services 3,229,094 169,618 37,562 50,451 - - 3,486,725 Fines and forfeitures 2,029,183 - - - - 106,169 2,135,352 Investment income 48,634 6,435 40 9,134 8,680 2,826 75,749 Miscellaneous 33,454 253,183 33,214 - - 19,549 339,400 Total revenues 44,228,874 9,186,805 4,094,057 2,352,990 758,680 230,026 60,851,432 Expenditures: Current: General government 5,658,476 - - - - 5,788 5,664,264 Public safety 24,727,699 - - 100,827 24,828,526 Com m u n ity se rvices 3,360,958 9,599,627 4,336,471 - - 17,297,056 Public works 3,388,995 - - 1,841,749 - - 5,230,744 Capital outlay 959,631 412,193 566,737 547,315 260,130 189,513 2,935,519 Debt service: Principal - - - - - 1,785,000 1,785,000 Interest - 670,435 670,435 Total expenditures 38,095,759 10,011,820 4,903,208 2,389,064 260,130 2,751,563 58,411,544 Excess(deficiency)of revenues over expenditures 6,133,115 (825,015) (809,151) (36,074) 498,550 (2,521,537) 2,439,888 Other financing sources(uses): Transfers in - 100,000 150,000 - 2,494,214 2,744,214 Transfers out (2,300,214) (444,000) - - (2,744,214) Total other financing sources(uses) (2,300,214) (344,000) 150,000 - 2,494,214 - Net change in fund balances 3,832,901 (1,169,015) (659,151) (36,074) 498,550 (27,323) 2,439,888 Fund balances(deficit),beginning of year,as restated 41,633,488 1,559,353 (1,319,257) 6,101,660 (980,027) 2,250,252 49,245,469 Fund balances(deficit),end of year $ 45,466,389 $ 390,338 $_(1,978,408) $ 6,065,586 $ (481,477) $ 2,222,929 $ 51,685,357 ------------- * For the year ended June 30,2021. The accompanying notes to financial statements are an integral part of these statements. 18 City of Aventura, Florida Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended September 30, 2021 Amounts reported for governmental activities in the statement of activities are different because: Net change in fund balances-total governmental funds $ 2,439,888 Governmental funds report capital outlays as expenditures; however, in the statement of activities, the cost of those assets is depreciated over their estimated useful lives and reported as depreciation expense. Expenditure for capital assets $ 2,174,877 Less: net book value of retirements and transfers (20,001) Less: current year depreciation (5,541,689) (3,386,813) Revenues that are earned but not received within the availability period are recognized in the statement of activities when earned and subsequently recognized in the governmental fund financial statements as they become available. The difference is recorded as a reconciling item. 480,816 Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. 1,785,000 Some expenses reported in the statement of activities do not require the use of current financial resources and; therefore, are not reported as expenditures in governmental funds: Change in other post employment benefits (OPEB) liability $ 232,747 Change in net pension liability 1,073,597 Change in compensated absences (421,899) Amortization of deferred charges (39,161) Change in accrued interest payable 4,421 849,705 Certain changes related to pension and other post employment benefits (OPEB) liabilities are not reported in the net change in the governmental funds: Change in deferred outflows relating to pensions $ (82,822) Change in deferred inflows relating to pensions (724,105) Change in prepaid pension contributions (53,406) Change in deferred outflows relating to other post employment benefits (OPEB) 100,755 Change in deferred inflows relating to other post employment benefits (OPEB) (540,106) (1,299,684) Change in net position of governmental activities $ 868,912 The accompanying notes to financial statements are an integral part of these statements. 19 City of Aventura, Florida Statement of Net Position Proprietary Fund September 30, 2021 Stormwater Utility Fund Assets: Current assets: Cash, cash equivalents and investments $ 445,283 Due from other governments 227,659 Total current assets 672,942 Noncurrent assets: Capital assets not being depreciated 359,794 Capital assets being depreciated, net 9,351,205 Total noncurrent assets 9,710,999 Total assets 10,383,941 Liabilities: Current liabilities: Accounts payable 49,081 Total liabilities 49,081 Net position: Net investment in capital assets 9,710,999 Unrestricted 623,861 Total net position $ 10,334,860 The accompanying notes to financial statements are an integral part of these statements. 20 City of Aventura, Florida Statement of Revenues, Expenses and Changes in Net Position Proprietary Fund For the Year Ended September 30, 2021 Stormwater Utility Fund Operating revenues: Charges for services $ 1,376,473 Operating expenses: Cost of sales and services 628,123 Depreciation expense 443,201 Total operating expenses 1,071,324 Operating income (loss) 305,149 Nonoperating revenues (expenses): Investment income 709 Loss on disposal of property and equipment (83,813) Total nonoperating revenues (expenses) (83,104) Change in net position 222,045 Net position, beginning of year 10,112,815 Net position, end of year $ 10,334,860 The accompanying notes to financial statements are an integral part of these statements. 21 City of Aventura, Florida Statement of Cash Flows Proprietary Fund For the Year Ended September 30, 2021 Cash flows from operating activities: Cash received from customers, users and others $ 1,533,915 Cash paid to suppliers (685,180) Net cash provided by (used in) operating activities 848,735 Cash flows from capital and related financing activities: Acquisition and construction of capital assets (935,948) Net cash provided by (used in) capital and related financing activities (935,948) Cash flows from investing activities: Investment income received 709 Net cash provided by (used in) investing activities 709 Net increase (decrease) in cash, cash equivalents and investments (86,504) Cash, cash equivalents and investments, beginning of year 531,787 Cash, cash equivalents and investments, end of year $ 445,283 Reconciliation of operating income (loss)to net cash provided by (used in) operating activities: Operating income (loss) $ 305,149 Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities: Depreciation expense 443,201 Changes in assets and liabilities: (Increase) decrease in due from other governments 157,442 Increase (decrease) in accounts payable (57,057) Total adjustments 543,586 Net cash provided by (used in) operating activities $ 848,735 The accompanying notes to financial statements are an integral part of these statements. 22 City of Aventura, Florida Statement of Net Position Fiduciary Fund - Police Officers' Retirement Plan September 30, 2021 Assets: Investments, at fair value: Equity securities $ 44,798,157 Government securities 5,358,101 Corporate bonds 4,648,278 Hedge funds 3,423,073 Self-directed DROP accounts 2,615,603 Money market funds 2,531,878 Real estate fund 2,408,568 Alternative mutual fund 1,579,261 Fixed income mutual funds 1,400,562 Total investments 68,763,481 Receivables: Accrued investment income 70,698 Accounts receivable - sale of investments 61,521 Miscellaneous receivables 9,375 Total receivables 141,594 Other assets 79,029 Total assets 68,984,104 Liabilities: Accounts payable 13,374 Accounts payable - purchase of investments 88,176 Total liabilities 101,550 Deferred inflows: Advanced contributions 71,437 Net Position: Net position restricted for defined benefits 66,195,514 Net position restricted for drop benefits 2,615,603 Total net position $ 68,811,117 The accompanying notes to financial statements are an integral part of these statements. 23 City of Aventura, Florida Statement of Changes in Net Position Fiduciary Fund - Police Officer's Retirement Plan For the Year Ended September 30, 2021 Additions: Contributions: City $ 1,881,922 Employees 924,555 Buyback 10,811 Florida chapter 185 382,744 Total contributions 3,200,032 Investment income: Net appreciation (depreciation) in fair value of investments 10,670,125 Interest and dividend income 1,131,024 Total investment income 11,801,149 Less: investment expenses 376,643 Net investment income 11,424,506 Other income 856 Total additions 14,625,394 Deductions: Benefits paid directly to retirees 905,648 DROP distributions 215,925 Administrative expenses 131,204 Total deductions 1,252,777 Change in net position 13,372,617 Net Position, beginning of year 55,438,500 Net Position, end of year $ 68,811,117 The accompanying notes to financial statements are an integral part of these statements. 24 (This page intentionally left blank.) NOTES TO BASIC FINANCIAL STATEMENTS City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 1- Summary of Significant Accounting Policies The City of Aventura, Florida (the "City") was incorporated on November 7, 1995. The City operates under a commission-manager form of government and provides the following full range of municipal services as authorized by its charter: public safety, highways and streets, building, licensing and code compliance, culture and recreation, public works and stormwater management, public records and general administrative services. The Annual Comprehensive Financial Report (the "ACFR") of the City includes all funds.The financial statements of the City have been prepared to conform with accounting principles generally accepted in the United States of America ("GAAP") as applicable to state and local governments. The Governmental Accounting Standards Board ("GASB") is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. Significant accounting and reporting policies and practices used by the City are described below: A. Financial Reporting Entity The financial statements were prepared in accordance with Government Accounting Standards, which establishes standards for defining and reporting on the financial reporting entity. The definition of the financial reporting entity is based upon the concept that elected officials are accountable to their constituents for their actions. One of the objectives of financial reporting is to provide users of financial statements with a basis for assessing the accountability of the elected officials. The financial reporting entity consists of the City, organizations for which the City is financially accountable and other organizations for which the nature and significance of their relationship with the City are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. The City is financially accountable for a component unit if it appoints a voting majority of the organization's governing board and it is able to impose its will on that organization or there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on the City. Discretely Presented Component Units Discretely presented component units are separate legal entities that meet the component unit criteria described above, but do not meet the criteria for blending, given that they do not function as an internal part of the primary government. Currently, the City has no discretely presented component units. Blended Component Units Blended component units are separate legal entities that meet the component unit criteria described above and whose governing body is the same as, substantially the same as, or appointed by the City Commission and the component unit provides services (financial benefit) entirely to the City. Currently, the City has one blended component unit: Don Soffer Aventura High School Foundation, Inc. (Note 17). In June 2019, the City Commission approved Resolution No. 2019-29, which approved the articles of incorporation for the creation of the Don Soffer Aventura High School Foundation, Inc. (the "Foundation"). The Foundation was created as a Florida not for profit 501(c)(3) corporation which may seek and find contributions for the improvement and operation of the Don Soffer Aventura High School Fund (a special revenue fund of the City).The Foundation is governed by a Board of Directors, that are approved by the City Commission. Separate financial statements of the blended component unit are not issued. 25 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 1- Summary of Significant Accounting Policies (continued) B. Government Wide and Fund Financial Statements The basic financial statements include both government-wide (based on the City as a whole) and fund financial statements. The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all activities of the City. As a general rule, the effect of interfund services provided and used has been eliminated from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities,which rely to a significant extent on fees and charges for services. The government-wide statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those expensesthat are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment and 2)grants and contributions that are restricted to meeting the operation or capital requirements of a particular function or segment.Taxes and other items not properly included among program revenues are reported instead as general revenues. The net cost (by function) is normally covered by general revenue (i.e., property taxes, sales taxes, franchise taxes, unrestricted intergovernmental revenues, interest income, etc.). Separate fund financial statements are provided for governmental funds, proprietary funds and fiduciary funds, even though the latter are excluded from the government-wide financial statements. The focus of fund financial statements is on major funds. Major individual governmental funds and the major individual enterprise funds are reported as separate columns in the fund financial statements. GASB Statement No. 34 sets forth minimum criteria (percentage of assets/deferred outflows, liabilities/deferred inflows, revenues or expenditures/expenses of either fund category for the governmental and enterprise, combined, or funds that management deems of public importance)for the determination of major funds.The nonmajor funds are combined and presented in a single column in the fund financial statements. The government-wide-focus is more on the sustainability of the City as an entity and the change in aggregate financial position resulting from the activities of the fiscal period. The focus of the fund financial statements is on the major individual funds of the governmental and business-type categories, (by category). Each presentation provides valuable information that can be analyzed and compared to enhance the usefulness of the information. C. Measurement Focus, Basis of Accounting and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year when an enforceable lien exists and when levied for.Grants and similar items are recognized as revenues as soon as all eligibility requirements imposed by the provider have been met. 26 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 1- Summary of Significant Accounting Policies (continued) Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, pension, other postemployment benefits and claims and judgments, are recorded only when due. Property taxes, when levied for, franchise fees, utility taxes, charges for services, impact fees, intergovernmental revenues when eligibility requirements are met and investment income associated with the current fiscal period are all considered to be measurable and have been recognized as revenues of the current fiscal period, if available. All other revenue items such as fines and forfeitures and licenses and permits are considered to be measurable and available when cash is received by the City. Proprietary fund-type operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in total net position. Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the proprietary fund are charges to customers for sales and services. Operating expenses for proprietary funds include the costs of sales and services, administrative expenses and depreciation on capital assets. All revenues and expenses that do not meet this definition are reported as non-operating revenues or expenses. The City owns and operates two charter schools: Aventura City of Excellence School and Don Soffer Aventura High School. These schools are presented as major special revenue funds, as noted below, and have a fiscal year of July 1st through June 30th. The Charter Schools are required to legally adopt budgets and are also required to issue separately audited special purpose financial statements. The City reports the following major governmental funds: General Fund This fund is the principal operating fund of the City. All general tax revenues and other receipts that are not allocated by law or contractual agreement to another fund are accounted for in this fund. Aventura City of Excellence School Fund This fund is used to account for revenues and expenditures from the operations of the Aventura City of Excellence School, a special revenue fund of the City. Don SofferAventura High School Fund This fund is used to account for revenues and expenditures from the operations of the Don Soffer Aventura High School, a special revenue fund of the City. Transportation and Street Maintenance Fund This special revenue fund is used to account for revenues and expenditures, which by State Statute and/or County Transit System Surtax Ordinance are designated for transportation enhancements, street maintenance and construction costs. 27 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 1—Summary of Significant Accounting Policies (continued) Aventura Charter High School Construction Fund This capital projects fund was established to account for the funding sources and uses related to the construction and equipping of the Don Soffer Aventura High School. The City reports the following proprietary fund: Storm water Utility Fund This fund accounts for the operation, construction, and maintenance of the City's stormwater drainage system. Additionally, the government reports the following fiduciary fund type: City of Aventura Police Officers'Retirement Plan This fund accounts for the activities of the Police Officers' Retirement Plan that accumulates resources for pension benefits to qualifying police officers. The financial statements of the City have been prepared in accordance with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the standard setting body for governmental accounting and financial reporting. The financial statements of the City follow the guidance of GASB Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements for both the government wide and proprietary fund financial statements. Governments also have the option of following subsequent FASB pronouncements for their business type activities and enterprise funds subject to this same limitation.The City has elected not to follow subsequent FASB guidance. As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Amounts reported as program revenues include: 1) charges to customers or applicants for goods, services or privileges provided, 2) operating grants and contributions and 3) capital grants and contributions. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. 1. Cash, cash equivalents and investments - Cash and cash equivalents are defined as demand deposits, money market accounts and other short-term investments with original maturities of three months or less from the date of acquisition. In general, the City maintains a pooled cash account for all funds. This enables the City to invest large amounts of idle cash for short periods of time and to optimize earnings potential. Cash, cash equivalents and investments represent the amount owned by each City fund. Resources of all funds, with the exception of the pension fund, are also combined into investment pools for the purpose of maximizing investment yields. Earnings on pooled cash and investments are allocated monthly based on balances of the respective funds. The City's investments are reported at their estimated fair value except for the City's investment in the Florida PRIME which is recorded/valued at the amortized cost method. The pension plan's investments are reported at estimated fair value. 28 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 1- Summary of Significant Accounting Policies (continued) 2. Receivables and parables - Activities between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either"due to/from other funds" (the current portion of interfund loans)or"advancesto/from other funds" (the noncurrent portions of interfund loans). Any residual balances outstanding between the governmental activities and business activities, or differences created between governmental funds due to timing of year end reporting, are reported in the government- wide financial statements as "internal balances." The City recognizes receivables in its various funds based on the accounting basis required for the fund. Allowances are provided for possible uncollectible amounts. 3. Prepaid expenses/expenditures - Certain payments to vendors reflect costs applicable to a future accounting period and are recorded as prepaid items in both government-wide and fund financial statements. 4. Inventories - Inventories held for resale are reported at the lower of cost (first-in, first-out) or market. Inventories of supplies are reported at cost. These amounts are typically reported as nonspendable in governmental fund financial statements. Inventory (supplies) is accounted for using the consumption method whereby inventories are recorded as expenditures when they are used. 5. Capital assets - Capital assets purchased or acquired with an original cost of$ 5,000 or more are reported at historical cost or estimated historical cost. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are reported at acquisition value. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. Depreciation on all assets is provided on the straight-line basis over the following estimated useful lives: Buildings 25 years Improvements other than buildings 20 - 30 years Infrastructure 20 -40 years Furniture, machinery and equipment 3-20 years Within governmental funds, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported within the governmental fund financial statements. 6. Deferred outflows/inflows of resources - In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The City has pension related amounts, post-employment benefits other than pension (OPEB), and deferred charge on refunding that qualify for reporting in this category on the government-wide statement of net position. Deferred charge on refunding reported results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. 29 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 1- Summary of Significant Accounting Policies (continued) In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources.This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until then. The City has pension and OPEB related amounts that qualify for reporting in this category on the government-wide statement of net position. Unavailable revenues, on the fund financial statements, consist of utility service taxes and intergovernmental revenues. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. 7. Compensated absences payable - The City's sick leave policy permits employees to accumulate earned but unused sick pay benefits. Upon termination, sick pay is paid out, between 0 - 100% based on length of service. The City's vacation policy is that earned vacation is cumulative although limited to certain maximums based on length of service. Accumulated compensated absences are recorded in the government-wide and proprietary fund financial statements when earned. Expenditures for accumulated compensated absences have been recorded in the governmental funds only if they have matured, (e.g., resulting from employee resignations and retirements). Payments are generally paid out of the General Fund. 8. Long-term obligations - In the government-wide financial statements and proprietary fund type in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities or proprietary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method, which approximates the effective interest method. Bond issue costs are expensed at issuance. Bonds payable are reported net of the applicable premiums and discounts, if applicable. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as debt issuance costs, during the current period.The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, and principal payments, are reported as debt service expenditures. 9. Net position - Net position in the government-wide and proprietary funds is categorized as net investment in capital assets; restricted or unrestricted. Net investment in capital assets, is the difference between the cost of capital assets, less accumulated depreciation, reduced by the outstanding balances of any borrowings used for the acquisition, construction or improvement of those assets;and deferred inflows and outflows of resources related to debt; and excluding unexpended proceeds. Restricted consists of net position with constraints placed on their use by external parties (creditors, grantors, contributors, or laws or regulations of other governments) or imposed by law through constitutional provisions or enabling legislation. Unrestricted indicates that portion of net position that is available to fund future operations. 30 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 1- Summary of Significant Accounting Policies (continued) Flow assumption: Sometimes the government will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted—net position and unrestricted—net position in the government-wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the government's policy to consider restricted — net position to have been depleted before unrestricted — net position is applied. 10. Fund balance - The City follows GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions which requires that governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows: Nonspendable - This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact. "Not in spendable form" includes items that are not expected to be converted to cash (such as inventories and prepaid amounts)and items such as long-term amount of loans and notes receivable, as well as property acquired for resale. The corpus (or principal) of a permanent fund is an example of an amount that is legally or contractually required to be maintained intact. Restricted - This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation. Committed - This classification includes amounts that can be used only for the specific purposes determined by a formal action of the government's highest level of decision making. The City Commission is the highest level of decision-making authority for the government that can, by adoption of an ordinance prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance remains in place until a similar action is taken(the adoption of another ordinance)to remove or revise the limitation. Assigned-This classification includes amounts that are constrained by the City's intent to be used for a specific purpose but are neither restricted nor committed. The City Commission has by resolution authorized the City Manager to assign fund balance. The City Commission may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year's budget. Unlike commitments, assignments generally can only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed previously, an additional action is essential to either remove or revise a commitment. Unassigned - This classification includes the residual fund balance for the General Fund. Unassigned fund balance may also include negative balances for any governmental fund if expenditures exceed amounts restricted, committed or assigned for those specific purposes. 31 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 1- Summary of Significant Accounting Policies (continued) Flow assumption: The City considers restricted amounts to be spent first when both restricted and unrestricted fund balance is available unless there are legal documents/contracts that prohibit doing this, such as in grant agreements requiring dollar for dollar spending. Additionally, the City would first use committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used. 11. Fund balance policies -The City's policy is to maintain an adequate General Fund balance to meet seasonal shortfalls in cash flow and reduce susceptibility to emergency and unanticipated expenditures and/or revenue shortfalls. Minimum Level of Unassigned Fund Balance of the General Fund - At the beginning of each fiscal year,the total unassigned fund balance shall not be less than 10%of the annual General Fund revenue. In any fiscal year where the City's unassigned fund balance falls below the required 10% threshold, the City shall not budget any amounts of unassigned fund balance for the purpose of balancing the budget. In addition, the City Manager will make every effort to reestablish the minimum unassigned fund balance in a 24-36 month period beginning with the year from which the reserve funds fell below the 10% threshold. Hurricane/Emergency and Disaster Recovery Reserve-The City's Commission has adopted a fund balance reserve policy to maintain a Hurricane/Emergency and Disaster Recovery's Operating Reserve at a minimum level of$ 5,000,000. 12. Encumbrances- Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of funds are recorded in order to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration. Encumbrances are recorded at the time a purchase order or other commitment is entered into. Encumbrances outstanding at year-end represent the estimated amount of expenditures which would result if unperformed purchase orders and other commitments at year-end are completed. Encumbrances lapse at year-end; however, the City generally intends to honor purchase orders and other commitments in process. As a result, encumbrances outstanding at year-end are re-appropriated, at the City Manager's discretion, in the next fiscal year. 13. Use of estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. 14. Subsequent events — Subsequent events are evaluated by management through March 24, 2022, the date the financial statements were available for issuance. 32 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 2- Property Taxes Property taxes are assessed as of January 1 each year and are first billed (levied) and due the following November 1. Under Florida law, the assessment of all properties and the collection of all county, municipal, school board and special district property taxes are consolidated in the Offices of the County Property Appraiser and County Tax Collector. The laws for the State regulating tax assessments are also designed to assure a consistent property valuation method statewide. State statutes permit municipalities to levy property taxes at a rate of up to 10 mills ($ 10 per $ 1,000 of assessed taxable valuation). The millage rate assessed by the City for the year ended September 30, 2021 was 1.7261 mills. The City's tax levy is established by the City Commission prior to October 1 of each year, and the County Property Appraiser incorporates the millage into the total tax levy, which includes Miami- Dade County, Miami-Dade County School Board and certain other special taxing districts. All property is reassessed according to its fair market value as of January 1 each year. Each assessment roll is submitted to the Executive Director of the Florida Department of Revenue for review to determine if the assessment rolls meet all of the appropriate requirements of State Statutes. All real and tangible personal property taxes are due and payable on November 1 each year or as soon as practicable thereafter as the assessment roll is certified by the County Property Appraiser. Miami-Dade County mails each property owner on the assessment roll a notice of the taxes due and collects the taxes for the City.Taxes may be paid upon receipt of the notice from Miami-Dade County, with discounts at the rate of 4% if paid in the month of November, 3% if paid in the month of December, 2% if paid in the month of January and 1% if paid in the month of February. Taxes paid during the month of March are without discount, and all unpaid taxes on real and tangible personal property become delinquent and liens are placed on April 1 of the year following the year in which the taxes were assessed. Procedures for the collection of delinquent taxes by Miami-Dade County are provided for in the laws of Florida. There were no material delinquent property taxes as of September 30, 2021. Note 3- Deposits and Investments Deposits The City's custodial credit risk policy is in accordance with Florida Statutes. Florida Statutes authorize the deposit of City funds in demand deposits or time deposits of financial institutions approved by the State Treasurer.These are defined as public deposits.All City public deposits are held in qualified public depositories pursuant to Chapter 280, Florida Statutes, "Florida Security for Public Deposits Act." Under the act, all qualified public depositories are required to pledge eligible collateral having a fair value equal to or greater than the average daily or monthly balance of all public deposits times the depository's collateral pledging level. The collateral pledging level may range from 50%to 125% depending upon the depository's financial condition and the length of time that the depository has been established. All collateral must be deposited with the State Treasurer. Any losses to public depositors resulting from insolvency are covered by applicable deposit insurance, sale of securities pledged as collateral and, if necessary, assessment against other qualified public depositories of the same type as the depository in default. The City's bank balances were insured either by the Federal depository insurance corporation or collateralized in the bank's participation in the Florida Security for Public Deposits Act. 33 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 3- Deposits and Investments (continued) The Florida SBA Pool, hereinafter referred to as"Florida PRIME", is not a registrant with the Securities and Exchange Commission ("SEC"); however, its board has adopted operating procedures consistent with the requirements for a 2a-7 fund. For the Florida PRIME, a 2a-7 like pool, the value of the City's position is the same as the value of the pool shares and is recorded at amortized cost. At September 30, 2021, the City's investment in the Florida PRIME was that of $ 28,867,239. In accordance with these requirements, the method used to determine the participants' shares sold and redeemed is the amortized cost method. Amortized cost includes accrued income and is a method of calculating an investment's value by adjusting its acquisition cost for the amortization of discount or premium over the period from purchase to maturity. Thus, the City's account balance in the SBA is its amortized cost.The SBA is governed by Chapter 19- 7 of the Florida Administrative Code. These rules provide guidance and establish the general operating procedures for the administration of the SBA. Additionally, the Office of the Auditor General of the State of Florida performs the operational audit of the activities and investment of the SBA.The SBA accounts are not subject to custodial credit risk as these investments are not evidenced by securities that exist in physical or bank entry form. In accordance with GASB Statement No. 79, Certain External Investment Pools and Pool Participants, the City's investment in the Florida PRIME meets the definition of a qualifying investment pool that measures for financial reporting purposes all of its investments at amortized cost and should disclose the presence of any limitations or restrictions on withdrawals. As of September 30, 2021,there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant's daily access to 100 percent of their account value. Investments On February 7, 2019, the City re-adopted Chapter 6.6 of the Administrative Policy and Directives and Procedures Manual,entitled "Investments Objective and Parameters," as the City's Investment Policy for the management of Public Funds("the Policy").The Policywas created in accordance with Section 218.415, Florida Statutes.The Policy applies to all investments held and controlled by the City, with the exception of the Police Officers' Retirement Pension Plan and its debt issuance where there are other existing policies or indentures in effect for the investment of related funds. The City's policy for investments other than pension plan and debt issuance is summarized herein. The Finance Director is designated as investment officer of the City and is responsible for investment decisions and the day-to-day administration of the cash management program. The investment policy establishes permitted investments, asset allocation, issuer limits, credit rating requirements and maturity limitsto protectthe City's assets.All investment securities are held by a Trust custodian, and are managed by financial advisors. In general, the City's policy allows to invest in the following: (1) securities and obligations of the United States and its agencies; (2) nonnegotiable interest bearing time deposits or savings accounts provided that such deposits are secured by collateral as prescribed by the Florida Security for Public Deposits Act, Chapter 280, Florida Statutes; (3) repurchase agreements collateralized by full or general faith and credit obligations of the U. S. Government or Agency securities; (4) the Florida Local Government Surplus Funds Trust Fund "SBA"; (5) intergovernmental investment pools authorized pursuant to the Florida Interlocal Cooperation Act, provided by Section 163.01, Florida Statutes, and provided that such funds contain no derivatives; (6) money market mutual funds-registered investment companies with the highest credit quality rating; (7) commercial paper of any U.S. company; (8) corporate notes; (9) asset backed securities issued by corporations organized and operating within the United States or by depository institutions licensed by the United States; (10) taxable/tax-exempt municipal bonds; and (11) Israel bonds. 34 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 3- Deposits and Investments (continued) The City policy for pension investments is under the oversight of the Plan's Board of Trustees (the "Board"). The Board contracts with investment advisory firms and approves any new investment vehicles presented by the consultants. The investment policy statement in effect for fiscal year ended September 30, 2021 was last amended on August 25, 2021. At September 30, 2021,the City had$2,500,000 of cash in escrow held by an agent, related to certain traffic improvements and other construction projects. As of September 30, 2021, the City's cash, cash equivalents and investments consisted of the following: Cash, cash equivalents and investments: State Board of Administration - SBA, Florida PRIME $ 28,867,239 Government bonds 11,044,905 Corporate bonds 5,605,370 Deposits with financial institutions and others 5,863,243 Government mortgage backed securities 3,661,643 Government agencies 3,624,800 Deposits held in escrow 2,500,000 Municipal/provincial bonds 1,649,570 Asset backed securities 1,392,538 Government issued commercial mortgage backed securities 810,356 International bonds 300,000 Total cash, cash equivalents and investments $ 65,319,664 Fiduciary fund investments: Equity securities $ 44,798,157 Government securities 5,358,101 Corporate bonds 4,648,278 Hedge funds 3,423,073 Self-directed DROP accounts 2,615,603 Money market funds 2,531,878 Real estate fund 2,408,568 Alternative mutual fund 1,579,261 Fixed income mutual funds 1,400,562 Total fiduciary investments $ 68,763,481 Interest Rate Risk The City's policy is to limit its exposure to fair value losses arising from changes in interest rates by structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity, and investing operating funds primarily in shorter-term securities, money market mutual funds or similar investment pools. 35 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 3- Deposits and Investments (continued) This is the risk that changes in market interest rates will adversely affect the fair value of an investment.Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. The City's policy is that unless matched with specific cash flow, the City will not directly invest in securities maturing more than seven (7) years from the date of purchase. Because of inherent difficulties in accurately forecasting cash flow requirements, a portion of the portfolio should be continuously invested in readily available funds to ensure that proper liquidity is maintained to meet ongoing obligations. The City does not have a formal investment policy for its pension funds that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. Information about the exposure of the City's debt-type investments to this risk using the segmented time distribution model is as follows: Time to Maturity(in Years) Greater Fair Less Than 1-5 6-10 Than Investment Type Value 1Year Years Years 10Years City Investments: State Board of Administration- SBA,Florida PRIME $ 28,867,239 $ 28,867,239 $ - $ $ Government bonds 11,044,905 101,344 10,943,561 Corporate bonds 5,605,370 985,041 4,620,329 - Government mortgage backed securities 3,661,643 - 981,392 1,880,109 800,142 Government agencies 3,624,800 848,351 2,776,449 - - Municipal/provincial bonds 1,649,570 - 1,649,570 Asset backed securities 1,392,538 1,392,538 Government issued commercial mortgage backed securities 810,356 810,356 International bonds 300,000 300,000 - - Subtotal-City Investments 56,956,421 30,801,975 23,474,195 1,880,109 800,142 Fiduciary Fund Investments: Corporate bonds 4,648,278 504,548 2,192,777 1,755,703 195,250 U.S.treasuries 4,390,763 708,289 2,525,444 787,884 369,146 U.S.agencies 967,338 125,028 351,650 319,085 171,575 Fixed income funds 1,400,562 661,576 624,810 114,176 - Subtotal-Fiduciary Fund 11,406,941 1,999,441 5,694,681 2,976,848 735,971 Total Investments $ 68,363,362 $ 32,801,416 $ 29,168,876 $ 4,856,957 $ 1,536,113 The dollar weighted average days to maturity (WAM) of Florida PRIME at September 30, 2021, is 49 days. Next interest rate reset dates for floating rate securities are used in the calculation of the WAM. The weighted average like (WAL) of Florida PRIME at September 30, 2021, is 64 days. The City's portfolio weighted average effective duration (years) is 1.75. 36 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 3- Deposits and Investments (continued) Credit Risk Generally, credit risk is the risk that an issuer of a debt-type investment will not fulfill its obligation to the holder of the investment.This is measured by assignment of a rating by a nationally-recognized rating organization. The City's investment policy provides strict guidelines and limits investments to highly rated securities with minimum ratings of A (long term securities), A-1/13-1 (short term securities), and AAAm (money market mutual funds). The Finance Director shall determine the appropriate action for any investment held that is downgraded below the minimum rating by one or more rating agencies. U.S. government securities or obligations explicitly guaranteed by the U.S. government are not considered to have credit risk exposure. The pension fund limits its credit risk by limiting its fixed income investments to securities with the top (4) ratings issued by nationally recognized statistical rating organizations. The City's and fiduciary fund's portfolio is rated by Standard & Poor's and Moody's Investor Services, respectively, as follows: Fair Rating Value City Investments: A $ 3,438,165 A- 1,101,407 A+ 814,988 AA 196,091 AA- 463,388 AA+ 19,446,572 Aaa 2,328,571 AAAm 28,867,239 Not Rated 300,000 $ 56,956,421 Fiduciary Fund Investments: Al $ 293,100 A2 361,472 A3 259,938 AAA 3,147,982 AA 43,089 A 44,647 BAA1 54,577 BBB 56,808 BB 3,469 B 1,006 Below B 9,169 Not rated 7,131,684 $ 11,406,941 37 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 3- Deposits and Investments (continued) Concentration Risk The City's policy is to maintain a diversified portfolio to minimize the risk of loss resulting from concentration of assets in a specific issuer. Specific limits have been established which limit the percentage of portfolio assets that can be invested with a specific issuer. GASB Statement No. 40, Deposit and Investment Risk Disclosures, requires disclosure when the percentage is 5% or more in any one issuer. Investments issued or explicitly guaranteed by the U.S.government and investments in mutual funds, external investment pools, or other pooled investments are excluded from this requirement. At September 30, 2021, the City had investments in the Federal National Mortgage Association (Fannie Mae) amounting to 6.98% of the total investments held by the City. The pension fund limits investments that may be invested in any one issuer to no more than 5% of plan's net position, other than those issued by the U.S. Government or its Agencies. More than 5% of the plan's net position is invested in debt securities issued by the Unites States Treasury. The United States Treasury investments represented 6.4% of plan's net position. Given the restriction to the highest rating, this concentration is not viewed to be an additional risk to the City. Custodial Credit Risk For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty (e.g., broker- dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The City's investment policy requires securities, with the exception of certificates of deposit, to be registered in the City's name and held with a third-party custodian. Foreign Credit Risk For an investment,foreign credit risk is the risk that fluctuations in currency exchange rates mayaffect transactions conducted in currencies other than U.S. dollars and the carrying value of foreign investments. The City is not exposed to foreign credit risk. The pension fund's investments include American Depository Receipts ("ADRs"), which are non-U.S. equity instruments issued in U.S. dollars and have no foreign credit risk. The total of the investments in foreign securities, which consist of ADR's and foreign bonds, was $ 10,782,216. The investment policy limits the foreign investments to no more than 15% of the Plan's investment balance. As of year-end, the foreign investments were approximately 16.3% of total investments. Note 4- Fair Value Measurements The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. 38 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 4- Fair Value Measurements (continued) The City has the following recurring fair value measurements as of September 30, 2021: Fair Value Measurements at Reporting Date Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Fair Identical Assets Inputs Inputs Value (Level1) (Level2) (Level3) City Investments: Government bonds $ 11,044,905 $ - $ 11,044,905 $ Corporate bonds 5,605,370 5,605,370 Government mortgage backed securities 3,661,643 3,661,643 Government agencies 3,624,800 3,624,800 Municipal/provincial bonds 1,649,570 1,649,570 Asset backed securities 1,392,538 1,392,538 Government issued commercial mortgage backed securities 810,356 810,356 International bonds 300,000 300,000 Total investments measured at fair value 28,089,182 28,089,182 Investments measured at amortized cost: Florida PRIME(exempt) 28,867,239 - Subtotal-City Investments 56,956,421 28,089,182 Fiduciary Fund Investments: Equity securities: Common stocks 43,269,316 43,269,316 Equity mutual funds 1,528,841 1,528,841 Total equity securities 44,798,157 44,798,157 Debt securities: Corporate bonds 4,648,278 - 4,648,278 U.S.treasury securities 4,390,763 4,390,763 - U.S.agency securities 967,338 - 967,338 Fixed income mutual funds 1,400,562 1,400,562 - Total debt securities 11,406,941 5,791,325 5,615,616 Alternative mutual fund 1,579,261 1,579,261 - Self-directed DROP accounts 2,615,603 - 2,615,603 Total investments measured at fair value 60,399,962 52,168,743 8,231,219 Investments measured at the Net Asset Value(NAV)(a) Hedge funds 3,423,073 Real estate fund 2,408,568 Total investments measured at the NAV 5,831,641 Money market funds(exempt) 2,531,878 Subtotal-Fiduciary Fund Investments 68,763,481 Total Investments $ 125,719,902 (a) As required by GAAP,certain investments that are measured at net asset value have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the total investment line item in the Statement of Fiduciary Net Position. 39 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 4- Fair Value Measurements (continued) City Investments The City's fixed income securities of$ 28,089,182 classified in Level 2 of the fair value hierarchy are valued using a market standard pricing technique. Pricing service providers synthesize multiple market inputs to value securities based on the securities' relationship to benchmark quoted prices; the price is derived from altered or indirectly observable prices to result in a fair value measure. Fiduciary Fund Investments The following is a description of the valuation methodologies used for asset measured at fair value. • Common stock: Valued at the closing price reported on the New York Stock Exchange. • Government securities: Valued using pricing models maximizing the use of observable inputs for similar securities. • Corporate bonds: Valued using pricing models maximizing the use of observable inputs for similar securities. This includes basing the value on yields currently available on comparable securities of issuers with similar credit ratings. When quoted prices are not available for identical or similar bonds, the bond is valued under a discounted cash flows approach that maximizes observable inputs, such as current yield of similar instruments, but includes adjustments for certain risks that may not be observable, such as credit and liquidity risks or a broker quote, if available. • Mutual funds:Valued at the daily closing price as reported by the Plan. Mutual funds held by the Plan are open-ended mutual funds that are registered with the Securities and Exchange Commission. These funds are required to publish their daily net asset value (NAV) and to transact at that price. The mutual funds held by the Plan are deemed to be actively traded. • Hedge funds: Valued based on the net asset value per share, without further adjustment. Net asset value is based upon the fair value of the underlying investment. • Real estate fund: Valued at the net asset value of shares held by the Plan at year end.The Plan has investments in private market real estate investments for which no liquid public market exists. • Money market funds: Valued at the floating net asset value of shares held by the Plan at year end. The following table summarizes investments for which fair value is measured using the net asset value per share practical expedient, including their related unfunded commitments and redemption restrictions: Redemption Frequency(if Redemption Investments Measured at the Fair Unfunded Currently Notice NAV Value Commitments Eligible) Period Hedge Fund (1) $ 33,670 $ - Quarterly 90 Days Hedge Fund (1) 33,641 - Quarterly 90 Days Hedge Fund (2) 3,355,762 - Daily 1 Business Day Real estate fund (3) 2,408,568 - Quarterly 65 Days Total investments measured at the NAV $ 5,831,641 $ - 40 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 4- Fair Value Measurements (continued) (1) Hedge fund:The fund is a multi-strategy fund of hedge funds that aims to pursue varying strategies in order to diversify risk and reduce volatility. The fund is a diversified portfolio offering investment solutions through activist long/short equity, credit/special situations, event driven and arbitrage, global long/short equity and other opportunistic situations. The investment is valued at NAV and is redeemable on a quarterly basis. (2) Hedge fund:The fund is a diversified portfolio of common stocks of infrastructure companies and other permitted investments. The fund seeks to achieve maximum total return by investing globally in publicly traded infrastructure companies. Infrastructure companies operate in sectors that include, but are not limited to, utilities, transportation, pipelines and telecommunications, and other applicable businesses as defined by those included in the FTSE Global Core Infrastructure 50/50 Index. The investment is valued at NAV and is redeemable on a daily basis pertaining that it is a business day. (3) Real estate fund: The fund is an open-end core real estate fund with a diversified portfolio of income producing properties located throughout the United States. The investment is valued at NAV and is redeemable on a quarterly basis. Note 5- Receivables Receivables as of September 30, 2021 for the City's individual major funds and non-major funds in the aggregate consist of the following: Aventura Transportation City of Don Soffer and Excellence Aventura Street Nonmajor General School High School Maintenance Stormwater Governmental Fund Fund* Fund* Fund Fund Funds Total Receivables: Intergovernmental $ 752,589 $ 647,609 $ $ 180,207 $ 227,659 $ 42,692 $ 1,850,756 Franchise and utility 1,282,070 - - - - 1,282,070 Police services 514,070 514,070 Vendors and miscellaneous - - 53 - - 53 Net total receivables $ 2,548,729 $ 647,609 $ 53 $ 180,207 $ 227,659 $ 42,692 $ 3,646,949 * As of June 30,2021. 41 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 6- Interfund Balances and Transfers Interfund receivables and payables at September 30, 2021 were as follows: Due From: General Internal Due To: Fund Balances* Total Don Soffer Aventura High School Fund $ 1,649,450 $ 127,051 $ 1,776,501 Aventura Charter High School Construction Fund 500,000 - 500,000 Total $ 2,149,450 $ 127,051 $ 2,276,501 *An internal balance of$127,051 remains due from the Don Soffer Aventura High School Fund being reported as of June 30,2021. Interfund transfers during the year ended September 30, 2021 were as follows: Transfers Transfers In Out General Fund $ - $ 2,300,214 Aventura City of Excellence School Fund 100,000 444,000 Don Soffer Aventura High School Fund 150,000 - Nonmajor Governmental Funds 2,494,214 - $ 2,744,214 $ 2,744,214 Transfers are used to: (1) move revenues from the fund that statute or budget requires to collect them, to the fund that statute or budget requires to expend them from or (2) use of unrestricted revenues collected in the General Fund to finance various programs accounted for in other funds in accordance with budgetary authorizations. The transfers to the Aventura City of Excellence School Fund and the Don Soffer Aventura High School Fund from the General Fund are being used to support the operations of both schools,from revenues generated through the intersection safety camera program. The remaining transfers represent transfers to meet debt service requirements of the Debt Service Funds. 42 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 7- Capital Assets Capital assets activity for the year ended September 30, 2021 was as follows: Balance Additions Retirements Balance September 30, and and September 30, 2020 Transfers Transfers 2021 Governmental activities: Capital assets,not being depreciated: Land $ 25,644,586 $ - $ - $ 25,644,586 Construction in progress 929,087 813,437 (1,352,897) 389,627 Total capital assets, not being depreciated 26,573,673 813,437 (1,352,897) 26,034,213 Capital assets,being depreciated: Buildings 65,166,023 644,331 65,810,354 Improvements other than buildings 17,422,647 194,495 17,617,142 Infrastructure 45,104,018 643,005 45,747,023 Furniture, machinery and equipment 22,360,674 1,232,506 (366,772) 23,226,408 Total capital assets, being depreciated 150,053,362 2,714,337 (366,772) 152,400,927 Less accumulated depreciation for: Buildings 22,114,061 2,031,783 24,145,844 Improvements other than buildings 7,307,083 690,112 7,997,195 Infrastructure 26,101,075 1,427,946 27,529,021 Furniture, machinery and equipment 17,629,422 1,391,848 (346,771) 18,674,499 Total accumulated depreciation 73,151,641 5,541,689 (346,771) 78,346,559 Total capital assets, being depreciated,net 76,901,721 (2,827,352) (20,001) 74,054,368 Governmental activities capital assets,net $ 103,475,394 $ (2,013,915) $ (1,372,898) $ 100,088,581 Business-type activities: Capital assets,being depreciated: Construction in progress $ 384,045 $ 679,483 $ (703,734) $ 359,794 Total capital assets,not being depreciated 384,045 679,483 (703,734) 359,794 Capital assets,being depreciated: Infrastructure 14,099,640 960,199 (184,479) 14,875,360 Less accumulated depreciation 5,181,620 443,201 (100,666) 5,524,155 Total capital assets, being depreciated,net 8,918,020 516,998 (83,813) 9,351,205 Business-type activities capital assets, net $ 9,302,065 $ 1,196,481 $ (787,547) $ 9,710,999 43 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 7- Capital Assets (continued) Depreciation expense was charged to functions/programs of the primary government as follows: Governmental activities: General government $ 784,789 Public safety 832,502 Community services 3,784,896 Public works 139,502 $ 5,541,689 Business-type activities: Stormwater utility $ 443,201 Note 8- Long-Term Liabilities of Governmental Activities Changes in Governmental Activities long-term liabilities during the year ended September 30, 2021 were as follows: Balance Balance September 30, September 30, Due Within 2020 Additions Reductions 2021 One Year Governmental activities: Revenue bonds $ 20,510,000 $ - $ (1,785,000) $ 18,725,000 $ 1,845,000 Other long-term liabilities: Compensated absences payable 3,683,735 2,089,035 (1,667,136) 4,105,634 1,436,972 Net pension liability 9,968,585 - (1,073,597) 8,894,988 - Other post-employment benefits 2,370,125 - (232,747) 2,137,378 - $ 36,532,445 $ 2,089,035 $ (4,758,480) $ 33,863,000 $ 3,281,972 Compensated absences, net pension liability and other post-employment benefits attributable to governmental activities are generally liquidated by the General Fund. Revenue bonds as of September 30, 2021 were comprised of the following: Series 2010 Refunding Revenue Bonds, principal is due annually over 18 years in various amounts through April 2029. The bonds bear interest at 3.42%. subject to taxability event, and are payable semi-annually on October 1 and April 1 of each year. The bonds are collateralized by available Non-Ad Valorem revenues. $ 5,390,000 Series 2011 Refunding Revenue Bonds, principal is due annually over 18 years in various amounts through April 2029. The bonds bear interest at 3.64%. subject to taxability event, and are payable semi-annually on October 1 and April 1 of each year. The bonds are collateralized by available Non-Ad Valorem revenues. 2,915,000 44 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 8- Long-Term Liabilities of Governmental Activities (continued) Series 2012 Refunding Revenue Bonds, principal is due annually over 15 years in various amounts through August 2027. The bonds bear interest at 2.65%, subject to taxability event, and are payable semi-annually on February 1 and August 1 of each year.The bonds are collateralized by available Non-Ad Valorem revenues. 4,180,000 Series 2018 Revenue Bonds, principal is due annually over 20 years in various amounts through August 2038. The bonds bear interest at 3.68%, subject to taxability event, and are payable semi-annually on February 1 and August 1 of each year. The bonds are collateralized by available Non-Ad Valorem revenues. 6,240,000 $ 18,725,000 Series 2010 and 2011 Refunding Revenue Bonds The City previously issued $ 21,000,000 in Series 1999 Revenue Bonds to finance the acquisition of land, buildings and other improvements related to municipal parks and the City's administrative complex and police station. At September 30, 2014, this bond series was fully defeased. In fiscal year 2010, the City issued Series 2010 Refunding Revenue Bonds to partially advance refund $ 10,580,000 of the then outstanding Series 1999 Revenue Bonds. In fiscal year 2011, the City issued Series 2011 Refunding Revenue Bonds to advance refund the remaining $ 5,700,000 of the then outstanding Series 1999 Revenue Bonds. The City refunded the Series 1999 Revenue Bonds to reduce its aggregate debt service payments by approximately$ 3,166,000. The indentures contain financial provisions as follows: (1) a default rate equal to the maximum rate permitted by law, and a 3%fee on delinquent payments if not made within fifteen days after the due date; 2) events of default such as failure to make payment, violation of any covenant contained in the agreements, bankruptcy, or insolvency; and 3) anti-dilution requirements where the aggregate adjusted net revenues will equal or exceed 300% of the maximum annual debt service, and the maximum annual debt service will not exceed 20% of adjusted net revenues, as defined in the debt agreements. Series 2012 Refunding Revenue Bonds The City previously entered into a bond indenture agreement with the Florida Intergovernmental Finance Commission through an interlocal governmental agreement. As a result, the City issued $ 12,610,000 in Series 2002 Revenue Bonds to finance the acquisition of land and construction of a charter school as well as the construction of the community recreation center. At September 30, 2014, this bond series was fully defeased. In fiscal year 2012, the City issued $ 9,885,000 in Series 2012 Refunding Revenue Bonds to advance refund$ 10,165,000(including a City contribution of approximately$598,000)of the then outstanding Series 2002 Revenue Bonds. The City advance refunded the Series 2002 Revenue Bonds to reduce its total debt service payments by approximately$ 3,810,000. 45 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 8- Long-Term Liabilities of Governmental Activities (continued) The indenture contains financial provisions as follows: (1) a default rate equal to Prime plus 3% and a 3% fee on delinquent payments if not made within fifteen days after the due date; 2) events of default such as failure to make payment, violation of any covenant contained in the agreements, bankruptcy, or insolvency; and 3) anti-dilution requirements where the aggregate adjusted net revenues will equal or exceed 300% of the maximum annual debt service, and the maximum annual debt service will not exceed 20% of adjusted net revenues, as defined in the debt agreements. Series 2018 Revenue Bonds The City previously issued $ 7,100,000 in Series 2018 Revenue Bonds for the construction and equipping the Don Soffer High School within the City. The indentures contain financial provisions as follows: (1) a default rate equal to the current interest rate on the bonds plus 2%, after 5 days of any due date; and 2) events of default such as failure to make payment, violation of any covenant contained in the agreements, bankruptcy, or insolvency. The aggregate annual debt service requirements to maturity for the revenue bonds are approximately as follows: Year Ending September 30, Principal Interest Total 2022 $ 1,845,000 $ 612,400 $ 2,457,400 2023 1,900,000 552,300 2,452,300 2024 1,965,000 490,200 2,455,200 2025 2,025,000 426,100 2,451,100 2026 2,080,000 360,100 2,440,100 2027 - 2031 5,865,000 941,600 6,806,600 2032 - 2036 2,095,000 392,300 2,487,300 2037 - 2038 950,000 44,100 994,100 $ 18,725,000 $ 3,819,100 $ 22,544,100 The City does not currently have unused lines of credit or assets placed as collateral for debt. Note 9- Commitments and Contingencies Litigation Various claims and lawsuits, which arise in the normal course of operations, are pending against the City. It is management's opinion, based on the advice of the City Attorney,that the outcome of these actions, if any, will not have a material adverse effect on the financial statements of the City. Management also believes that any possible adverse effect of litigation against the City will be covered by insurance. 46 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 9- Commitments and Contingencies (continued) Government Grants Revenue recognized from grants may be subject to audit by the grantor agencies. In the opinion of City management,as a result of such audits, disallowances of grant revenues,if any,would not have a material adverse effect on the City's financial condition. Employment Agreement The City has an employment contract with its City Manager that provides for an annual salary, adjusted for cost-of-living increases and certain benefits.This agreement is effective for an indefinite term subject to termination of the City Manager by the City Commission in accordance with Article III, Section 3.08 of the City Charter. The City Manager must provide four(4) months advance written notice to resign voluntarily. Charter School Agreements The City has two contracts with the School Board of Miami-Dade County, Florida, that allows for Aventura City of Excellence School to provide the residents of the City of Aventura an elementary and middle school education choice; and for the Don Soffer Aventura High School to provide the residents of the City of Aventura a high school education choice.The contracts for the Aventura City of Excellence School and the Don Soffer Aventura High School expire on June 30, 2033 and June 30, 2034, respectively. Both contracts provide for a five-year renewal option by mutual agreement of both parties. The City previously entered into an agreement with Charter School USA, Inc. ("CSUSA") to provide administrative and educational services for Aventura City of Excellence School. The agreement expires on June 30, 2023, with a five-year renewal option by mutual agreement of both parties. The City also entered into a separate management agreement with CSUSA to provide those services necessary to organize, manage, staff, operate and maintain the Don Soffer Aventura High School. The term of the agreement is consistent with the existing Charter, expiring June 30, 2034, with automatic renewals through a term consistent with the then current Charter provided performance standards are satisfied. Other Agreements The City has a three-year nonexclusive agreement with an engineering consulting firm (the "Consultant") to provide building inspections and plan review services. Pursuant to the agreement, the Consultant receives 70%of the gross building permit fee revenues for the first $ 50,000 in gross fees in a month and 65% of the amount in excess of $ 50,000 per month. However, the Consultant receives 35% of the permit fee for all projects owned, paid for and to be operated by the City. The agreement may be renewed for one additional three-yearterm. Pension Funding Economic developments surrounding the overall market-liquidity, credit availability and market collateral levels may result in declines in the value of the investment securities held by the City of Aventura Police Officers' Retirement Plan. Consequently,the City's required contribution amount to the Plan, which is necessary to maintain the actuarial soundness and to provide the level of assets sufficient to meet participant benefits, could significantly increase in future periods. It is management's opinion that future contributions to the Plan will not have a material adverse effect on the City's financial position. 47 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 9- Commitments and Contingencies (continued) Construction Agreements The City has entered into various agreements in reference to the construction and maintenance of the City's streets and other infrastructure projects. At year-end, outstanding construction commitments amounted to approximately$ 390,000. Encumbrances As discussed in Note 1(12.) Summary of Significant Accounting Policies, encumbrance accounting is utilized to the extent necessary to assure effective budgetary control and accountability and to facilitate effective cash planning and control. At year end, the amount of encumbrances expected to be honored upon performance by the vendor in the next year are as follows: General Fund $ 841,192 Aventura City of Excellence School Fund * 18,500 $ 859,692 *As of June 30,2021. Note 10- Risk Management The City is exposed to various risks of loss related to torts, thefts of, damage to and destruction of assets, errors and omissions, employee health, workers' compensation and natural disasters for which the City carries commercial insurance. Settlement amounts have not exceeded insurance coverage for any of the past three (3) fiscal years. In addition, there were no reductions in insurance coverage from those in the prior year. Note 11- Post-Employment Benefits other than Pensions (OPEB) Plan Description The City's defined benefit OPEB plan provides benefits to all eligible employees and is a single employer benefit plan administered by the City. Chapter 627 of the Florida Statutes requires that the City make health coverage available to retirees at the employer's group rate. The City provides no funding for any portion of the premiums after retirement, except as discussed below. However, the City recognizes that there is an "implicit subsidy" arising because of the blended rate premium since retiree health care costs, on average, are higher than active employee healthcare costs. The plan is not accounted for as a trust fund and an irrevocable trust has not been established to fund this plan. The plan does not issue a separate financial report. It is the City's current policy to fund the plan on a "pay- as-you-go" basis. There are no assets accumulated in a trust that meets the criteria in paragraph 4 of Statement 75. 48 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 11- Post-Employment Benefits other than Pensions (OPEB) (continued) Benefits Provided Employees who retire from the City and their dependents are eligible to continue to participate in the City's health insurance, life insurance, and long-term care benefits currently offered through the City at the"blended"employee group rate,which the City determines on an annual basis.The retiree must continue to meet all participation requirements and payall applicable premiums bythespecified due date. Life insurance and long-term care benefits are portable and the retiree must pay premiums to the carrier directly. Generally, the City provides no funding for any portion of the premiums after retirement. Pursuant to City Resolution 2006-64, department directors who retire at age 55 or later with at least 10 years of full-time service are not required to pay a premium for medical or dental coverage for themselves prior to age 65. The retiree is responsible for any spouse or dependent coverage. For these individuals, there is an explicit subsidy where the City provides for the retiree's coverage. As of September 30, 2020, the latest actuarial valuation, health care and dental plan participants consisted of: Active Plan participants 163 Retiree Plan participants 4 167 Total OPEB Liability The City's total OPEB liability of$ 2,137,378 was measured as of September 30, 2020 (measurement date) and was determined by an actuarial valuation as of September 30, 2020. Methods and Assumptions Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. Projections of benefits for financial reporting purposes are based on numerous assumptions concerning the cost of benefits to be provided in the future, long-term investment returns, and the future demographic experience of the current participants. As of the September 30, 2020 actuarial valuation, the following assumptions were made: Discount rate: 2.14% per annum; this rate is based on the September 30, 2020 S&P Municipal Bond 20-year High Grade Rate Index as published by S&P Dow Jones Indices. Salary increases: 3.00% per year. Inflation: 2.50% per year. Marital status: Current spouse coverage is applied. 49 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 11- Post-Employment Benefits other than Pensions (OPEB) (continued) Retirement rates: General - 100% are assumed to retire by age 62 with 6 years of service, or with 30 years of service, regardless of age. Police - 100% are assumed to retire by age 55 and 10 years of service or age 52 and 25 years of service. Health care participation: - 5% participation assumed. 100% participation assumed for Directors eligible for explicit coverage to age 65, and 5%thereafter. Healthcare care inflation: Increases in healthcare costs are assumed to be 7.00% for the 2020/21 fiscal year, 7.50%for the 2021/2022 fiscal year, grading down to the ultimate trend rate of 4.00% in the 2074-2075 fiscal year. Medical Aging morbidity factors: Developed based on a study performed by Dale Yamamoto for the Society of Actuaries. Used to measure the annual increases in per capital claim costs for each age and relative cost by gender. Health claims: Developed using active fully insured rates. Dental claims: Developed using the active fully insured rates. Projected employee contributions are assumed to cover the entire cost of claims. Funding method: Entry Age Cost Method (Level Percentage of Pay). Mortality rates: Mortality rates are consistent with mortality rates mandated by Chapter 2015-157, Florida Statutes for pension plans. This law mandates the use of the assumption used in either of the two most recent valuations of the Florida Retirement System (FRS). All mortality rates were based on the Pub-2010 mortality tables with fully generational improvement using Scale MP-2018. The rates are those outlined in Milliman's July 1, 2019 FRS valuation report. Changes: Since the prior measurement date,the discount rate was decreased from 3.58% per annum to 2.14% per annum. Also, the mortality rates, the annual per capita claim costs, and the health care inflation rates were updated. Changes in the Total OPEB Liability Total OPEB Liability Balance as of September 30, 2019, measurement date $ 2,370,125 Change due to: Service cost 112,309 Expected interest growth 87,298 Demographic experience (636,641) Benefit payments and refunds (88,651) Assumption changes 292,938 Net changes (232,747) Balance as of September 30, 2020, measurement date $ 2,137,378 50 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 11- Post-Employment Benefits other than Pensions (OPEB) (continued) Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the total OPEB liability of the City, as well as what the City's total OPEB liability would be if it were calculated using a discount rate that is 1.00% lower or 1.00% higher than the current discount rate: 1% Decrease Discount Rate 1% Increase (1.14%) (2.14%) (3.14) Net OPEB liability $ 2,440,734 $ 2,137,378 $ 1,882,311 Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the total OPEB liability of the City, as well as what the City's total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates: Healthcare Trend Rates Cost Trend Trend Rates Minus 1.00% Rates Plus 1.00% 3.00% - 6.50% 4.00% - 7.50% 5.00% - 8.50% Net OPEB liability $ 1,852,225 $ 2,137,378 $ 2,485,979 OPEB Expense, Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended September 30, 2021, the City recognized OPEB expense of $ 342,531. At September 30, 2021, the City reported deferred outflows of resources and deferred inflows as follows: Deferred Deferred Outflows Inflows of Resources of Resources Differences between expected and actual experience $ 616,307 $ 557,061 Changes of assumptions 866,915 94,096 Employer contributions subsequent to the measurement date 47,276 - Total $ 1,530,498 $ 651,157 The deferred outflows of resources relating from the employer contributions subsequent to the measurement date and prior to the employer's reporting period, in the amount of $ 47,276, will be recognized as a reduction of the net OPEB liability in the subsequent fiscal year ending September 30, 2022. 51 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 11- Post-Employment Benefits other than Pensions (OPEB) (continued) Amounts reported as deferred outflows and deferred inflows of resources related to OPEB will be recognized as expense as follows: Yearended September 30, Amount 2022 $ 142,924 2023 142,924 2024 142,924 2025 142,924 2026 172,936 Thereafter 87,433 $ 832,065 Note 12- Defined Contribution Pension Plans The City is a single-employer that contributes to four (4) defined contribution pension plans based on employee classification created in accordance with Internal Revenue Code Section 401(a). The plans currently cover all full-time employees of the City. Under these plans, the City contributes between 7%and 18%depending on employee classifications.City contributions for the City Manager, department directors and assistant department directors vest in the year they are contributed. City contributions to general employees vest beginning after one year of service through year five in 20% increments.Participants are not permitted to make contributions during the year.The City made plan contributions of approximately $ 835,000 during the year. Plan provisions and contribution requirements may be amended by the City Commission. In addition, the City provides to all full-time employees a deferred compensation plan under Section 457 of the Internal Revenue Code. Under this program, employees may voluntarily elect to defer a portion of their salary to future years; with no required contributions from the City. Both programs are administered by ICMA Retirement Corp. The City does not exercise any control or fiduciary responsibility over the Plans' assets. Therefore, the assets, liabilities and transactions are not included in the City's financial statements. Note 13- Defined Benefit Pension Plan General Information about the Pension Plan Plan Description - The Plan is open solely to active police officers of the City of Aventura. A police officer is any person employed full time in the Police Department of the City, who is certified as a police officer as a condition of employment in accordance with the provisions of Florida Statutes and whose duty is to protect life and property and exercise lawful arrest powers of the State of Florida. The definition includes all supervisory and command personnel whose duties include, in whole or in part,the supervision,training,guidance, and management responsibilities of full-time police officers. All full-time police officers of the City of Aventura, except the Chief of Police, must participate in the pension plan. 52 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 13- Defined Benefit Pension Plan (continued) Board of Trustees:Two City Commission appointees who are City residents,two elected Members of the System, and a fifth member elected by the other four and appointed by Commission (as a ministerial duty). Plan Membership as of September 30, 2021 Inactive Plan members or beneficiaries 21 currently receiving benefits Active Plan members 81 Tota 1 102 The financial statements of the Plan are prepared using the accrual basis of accounting. Plan member contributions are recognized in the period in which the contributions are due. The City's contributions are recognized when due and a formal commitment to provide the contributions has been made. Benefits and refunds are recognized when due and payable in accordance with the terms of the Plan. The general administration, management and investment decisions of the Plan and the responsibility for carrying out its provisions is vested in the five(5) members Board of Trustees.Administrative costs of the Plan are financed through current or prior investment earnings. The City has issued audited stand-alone financial statements for the Plan, which may be obtained from the City's Finance Department. Benefits- Normal retirement may be received upon attainment the earlier of age 55 with 10 years of credited service or upon completion of 25 years of credited service, regardless of age. For the first 40 years of service, the monthly benefit received will be 3%of final monthly compensation multiplied by the number of years of service, to a maximum of 80%. Years credited beyond 40 will be taken into account at 2% of final compensation per year. An early retirement benefit may be received upon attainment of age 45 with 10 years of credited service. The benefit may be received either on a deferred basis or an immediate basis. On an immediate basis, the benefit amount will be the normal retirement benefit reduced by 3% per year for each year by which the retirement date precedes the normal retirement date. On a deferred basis, the benefit amount will be the same as the normal retirement benefit except that the final compensation and credited service will be based upon the early retirement date. Disability Retirement - Members who become disabled due to service-incurred injuries, which arise out of performance of service with the City, will receive a monthly benefit amount equal to the member's accrued benefit but not less than 42.00% of the member's final monthly compensation as of the date of disability, offset by any other payments, such as worker's compensation. Members who become disabled due to non-service-incurred injuries, which do not arise out of performance of service with the City, and who have completed at least 10 years of service, will receive a monthly benefit amount equal to 3%of final monthly compensation for each year of credited service, but not less than 30%. Funding - Effective October 1, 2015, members were required to contribute 10.775% of the annual covered salary. During 2021, the City and State are required to contribute 26.393% of covered payroll. Consistent with the requirements of Sections 112.66 and 185.07 of the Florida Statutes, the City is required to contribute an amount necessary to maintain the Plan on an actuarially sound basis. Contribution requirements of the Plan members and the City are established and may be changed by an amendment of the City ordinance. The costs of administrating the Plan are paid out of contributions to the Plan. 53 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 13- Defined Benefit Pension Plan (continued) Deferred Retirement Option Plan Effective October 1, 2019, a deferred retirement option plan ("DROP") was created. A member is eligible to enter the DROP on the earlier of the first day that he/she is eligible for service retirement as defined by Ordinance 2019-12, section 36-26(b)(ii) or delayed retirement as defined in section 36- 26(b)(iii) but with at least 11 years of credited service and attainment of age 57. Upon entering the DROP, a member will no longer accrue credited service or additional pension benefits and will no longer make employee contributions to the Retirement Plan. Instead, the amount of the monthly pension benefit for the benefit option selected by the member will be credited to the member's DROP account. The maximum period that a member may participate in the DROP is five years. After the maximum period of DROP participation,the member must terminate from employment as a City police officer. DROP participation must begin bythe earlier of the date on which a member reaches 25 years of service or the date on which a member reaches age 57 with 11 years of service. A member may elect to enter DROP after the foregoing dates, but his/her maximum participation in the DROP will be reduced by the period of time in which the member delayed entry in the DROP after reaching either of the foregoing maximum DROP entry deadlines. The member's DROP account will be self-directed by the member to mutual funds selected by the Retirement Plan's Board of Trustees from among those offered by a vendor selected by the Board of Trustees.The available mutual funds and the vendor may be changed from time to time by the Board of Trustees. Members will be solely responsible for the gains and losses of their individual self- directed DROP accounts. Members who elect to participate in the DROP shall be required to separate from City service at the conclusion of the DROP period. A member's DROP shall be distributed to the member in a lump sum, rollover, or a combination of both, as soon as administratively practicable and not more than 90 days following the conclusion of the DROP period or approval of the distribution by the Retirement Plan Board of Trustees, whichever occurs last. Neither the City,the Retirement Plan, nor its Board of Trustees shall have any liabilityor responsibility to guarantee the principal and/or rate of return for a member's DROP assets. The DROP accounts, although self-directed separate accounts, will remain part of the pension trust, and distributions from a member's account shall not be permitted until termination of employment.The balance of the amounts held by the Plan pursuant to the DROP was$ 2,615,603 as of September 30,2021. Net Pension Liability The City's net pension liabilitywas measured as of September 30,2020.The total pension liability used to calculate the net pension liability was determined as of that date. Actuarial Assumptions - The total pension liability was determined by an actuarial valuation as of October 1, 2020 (and updated to September 30, 2020) using the following actuarial assumptions: Inflation 2.30% Salary Increases 5.00% Discount rate 7.25% Investment rate of return 7.25% Mortality Rate: PubS.H-2010 (Above Median) for both male and female employees, set forward and back for one year, as applicable. 54 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 13- Defined Benefit Pension Plan (continued) The long-term expected rate of return on pension plan investments was determined using a building- block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expenses and inflation) are developed for each major asset class.These ranges are combined to produce the long term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the pension plan's target asset allocation are summarized in the following table: Target Long Term Expected Asset Class Allocation Real Rate of Return Domestic Equity 55.00% 5.61% International Equity 10.00% 4.56% Fixed Income 20.00% 1.47% Private Real Estate 5.00% 5.18% Hedge Funds 5.00% 1.58% MPL/Energy Infrastructure 5.00% 4.45% 100.00% Discount Rate -The projection of cash flows used to determine the Discount Rate assumed that Plan Member contributions will be made at the current contribution rate and that Sponsor contributions will be made at rates equal to the difference between actuarially determined contribution rates and the Member rate. Based on those assumptions, the Pension Plan's Fiduciary Net Position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the Long-Term Expected Rate of Return on Pension Plan investments was applied to all periods of projected benefit payments to determine the Total Pension Liability. Changes in Net Pension Liability Increase (Decrease) Total Pension Pan Fiduciary Net Pension Liability Net Pension Liability (a) (b) (a)-(b) Reporting period ending, September 30, 2020 $ 59,444,729 $ 49,476,144 $ 9,968,585 Changes for the year: Service cost 1,993,808 - 1,993,808 Interest 4,421,716 - 4,421,716 Contributions - employer - 1,603,198 (1,603,198) Contributions - state - 561,953 (561,953) Contributions - employee - 902,513 (902,513) Contributions - buy back 10,039 10,039 - Difference between actual and expected experience 1,097,921 - 1,097,921 Change of assumptions (1,596,026) - (1,596,026) Net investment income - 4,011,254 (4,011,254) Benefit payments, including refunds of employee contributor (898,707) (898,707) - Administrative expenses - (87,902) 87,902 Net change 5,028,751 6,102,348 (1,073,597) Reporting period ending, September 30, 2021 $ 64,473,480 $ 55,578,492 $ 8,894,988 55 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 13- Defined Benefit Pension Plan (continued) Sensitivity of the Net Pension Liability to Changes in the Discount Rate -The following presents the net pension liability of the City, calculated using the discount rate of 7.25%, as well as what the City's net pension liability would be if it were calculated using a discount rate that is 1.00% lower or 1.00% higher than the current discount rate: 1% Decrease Discount Rate 1% Increase (6.25%) (7.25%) (8.25%) Net pension liability $ 17,555,632 $ 8,894,988 $ 1,790,409 Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources related to Pensions For the year ended September 30, 2021 the Sponsor will recognize a pension expense of$ 1,997,996. On September 30,2021 the Sponsor reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows Inflows of Resources of Resources Differences between expected and actual experience $ 878,336 $ 711,516 Changes of assumptions 998,218 1,276,820 Net difference between projected and actual earnings on pension plan investments 807,476 - Pension contributions subsequent to the measurement date 2,264,666 - Totals $ 4,948,696 $ 1,988,336 The deferred outflows of resources resulting from the employer contributions to the Plan subsequent to the measurement date and prior to the employer's reporting period, in the amount of$ 2,264,666, will be recognized as a reduction of the net pension liability in the subsequent fiscal year ending September 30, 2022. Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Yearended September 30, Amount 2022 $ 25,622 2023 487,652 2024 351,727 2025 (169,307) $ 695,694 56 City of Aventura, Florida Notes to Basic Financial Statements September 30, 2021 Note 14- Deficits in Fund Balance At June 30, 2021,the Don Soffer Aventura High School Fund had a deficit fund balance of$ 1,978,408 and, at September 30, 2021, the Aventura Charter High School Construction Fund had a deficit fund balance of $ 481,477. The City expects to fund these deficits with budgeted transfers and other advances from the General Fund in subsequent years. Note 15- Prior Period Adjustment- Restatement During the year ended June 30, 2021, Don Soffer Aventura High School Fund restated net position and fund balance by $ 20,600 to adjust the balance of compensated absences. As a result, the City restated beginning net position and opening fund balance for the fiscal year ended September 30, 2020 on June 30, 2020, respectively. Governmental Government-Wide Financial Statements: Activities Total Net position, September 30, 2020, as previously reported $ 121,816,779 $ 131,929,594 Prior period adjustment 20,600 20,600 Net position, September 30, 2020, as restated $ 121,837,379 $ 131,950,194 Don Soffer Aventura Tota I High School Governmental Fund Financial Statements: Fund * Funds Fund balances, September 30, 2020, as previously reported $ (1,339,857) $ 49,224,869 Prior period adjustment 20,600 20,600 Fund balances, September 30, 2020, as restated $ (1,319,257) $ 49,245,469 * as of June 30, 2021. Note 16- Risks and Uncertainties The coronavirus (COVID-19) outbreak has caused disruption in international and U.S. economies and markets. The coronavirus and fear of further spread has caused quarantines, cancellation of events, and overall reduction in business and economic activity. On March 11, 2020, the World Health Organization designated the coronavirus outbreak a pandemic. Management and the City Commission continue to evaluate and monitor the potential adverse effect, if any, that this event may have on the City's financial position, operations and cash flows. The full impact of COVID-19 is unknown at this time and cannot be reasonably estimated as these events are still developing. Note 17- Subsequent Events Subsequent to year end, the City Commission approved the dissolution of the Don Soffer Aventura High School Foundation, Inc. 57 (This page intentionally left blank.) REQUIRED SUPPLEMENTARY INFORMATION City of Aventura, Florida Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual - General Fund For the Year Ended September 30, 2021 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues: Ad valorem taxes $ 17,375,195 $ 17,375,195 $ 17,346,855 $ (28,340) Utility service and other locally levied taxes 8,930,000 9,230,000 9,696,071 466,071 Licenses and permits;including franchise fees 6,499,557 6,699,557 7,254,275 554,718 Intergovernmental revenues 3,088,870 3,655,870 4,591,308 935,438 Charges for services 2,727,317 2,927,317 3,229,094 301,777 Fines and forfeitures 1,752,500 1,752,500 2,029,183 276,683 Investment income 125,000 125,000 48,634 (76,366) Miscellaneous 70,000 70,000 33,454 (36,546) Total revenues 40,568,439 41,835,439 44,228,874 2,393,435 Expenditures: General government: City commission 150,764 150,764 149,565 1,199 City manager 587,135 587,135 537,366 49,769 Legal 311,000 511,000 501,961 9,039 City clerk 359,674 376,674 374,872 1,802 Finance 1,098,400 1,098,400 1,075,843 22,557 Information technology 1,239,190 1,239,190 1,195,555 43,635 Nondepartmental 1,509,500 1,824,500 1,823,314 1,186 Total general government 5,255,663 5,787,663 5,658,476 129,187 Public safety: Police 21,693,857 21,743,857 21,649,788 94,069 Community development 2,686,805 3,086,805 3,077,911 8,894 Total public safety 24,380,662 24,830,662 24,727,699 102,963 Community services: Community services 2,573,009 2,708,009 2,709,914 (1,905) Arts and cultural center 856,996 856,996 651,044 205,952 Total community services 3,430,005 3,565,005 3,360,958 204,047 Public works: Public works 3,268,540 3,418,540 3,388,995 29,545 Total public works 3,268,540 3,418,540 3,388,995 29,545 Capital outlay 16,193,859 16,555,118 959,631 15,595,487 Total expenditures 52,528,729 54,156,988 38,095,759 16,061,229 Excess(deficiency)of revenues over expenditures (11,960,290) (12,321,549) 6,133,115 18,454,664 Other financing sources(uses): Transfers out (2,300,214) (2,300,214) (2,300,214) - Appropriated fund balance 14,260,504 14,621,763 (14,621,763) Total other financing sources(uses) 11,960,290 12,321,549 (2,300,214) (14,621,763) Net change in fund balance $ - $ - $ 3,832,901 $ 3,832,901 See notes to required supplementary information. 58 City of Aventura, Florida Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual -Aventura City of Excellence School Fund - Special Revenue Fund For the Year Ended June 30, 2021 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues: Intergovernmental revenues $ 8,622,115 $ 8,936,809 $ 8,757,569 $ (179,240) Charges for services 690,000 690,000 169,618 (520,382) Investment income 5,000 5,000 6,435 1,435 Miscellaneous 419,000 419,000 253,183 (165,817) Total revenues 9,736,115 10,050,809 9,186,805 (864,004) Expenditures: Community services 9,762,726 9,926,654 9,599,627 327,027 Capital outlay 262,750 413,516 412,193 1,323 Total expenditures 10,025,476 10,340,170 10,011,820 328,350 Excess (deficiency) of revenues over expenditures (289,361) (289,361) (825,015) (535,654) Other financing sources (uses): Transfers in 100,000 100,000 100,000 - Transfers out (444,000) (444,000) (444,000) - Appropriated fund balance 633,361 633,361 - (633,361) Total other financing sources (uses) 289,361 289,361 (344,000) (633,361) Net change in fund balance $ - $ - $ (1,169,015) $ (1,169,015) See notes to required supplementary information. 59 City of Aventura, Florida Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual - Don Soffer Aventura High School Fund - Special Revenue Fund For the Year Ended June 30, 2021 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues: Intergovernmental revenues $ 3,680,844 $ 4,203,512 $ 4,023,241 $ (180,271) Charges for services 140,364 45,862 37,562 (8,300) Investment income - - 40 40 Miscellaneous income - - 33,214 33,214 Total revenues 3,821,208 4,249,374 4,094,057 (155,317) Expenditures: Community services 4,209,079 4,269,613 4,336,471 (66,858) Capital outlay 250,000 617,632 566,737 50,895 Total expenditures 4,459,079 4,887,245 4,903,208 (15,963) Excess (deficiency) of revenues over expenditures (637,871) (637,871) (809,151) (171,280) Other financing sources (uses): Transfers in 150,000 150,000 150,000 - Appropriated fund balance 487,871 487,871 - (487,871) Total other financing sources (uses) 637,871 637,871 150,000 (487,871) Net change in fund balance $ - $ - $ (659,151) $ (659,151) See notes to required supplementary information. 60 City of Aventura, Florida Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual -Transportation and Street Maintenance Fund - Special Revenue Fund For the Year Ended September 30, 2021 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) Revenues: Intergovernmental revenue $ 1,864,000 $ 1,864,000 $ 2,293,405 $ 429,405 Charges for services 40,000 40,000 50,451 10,451 Investment income 3,000 3,000 9,134 6,134 Total revenues 1,907,000 1,907,000 2,352,990 445,990 Expenditures: Public works 1,732,058 1,948,344 1,841,749 106,595 Capital outlay 1,034,942 882,075 547,315 334,760 Total expenditures 2,767,000 2,830,419 2,389,064 441,355 Excess (deficiency) of revenues over expenditures (860,000) (923,419) (36,074) 887,345 Other financing sources (uses): Appropriated fund balance 860,000 923,419 - (923,419) Total other financing sources (uses) 860,000 923,419 - (923,419) Net change in fund balance $ - $ - $ (36,074) $ (36,074) See notes to required supplementary information. 61 City of Aventura, Florida Notes to Budgetary Comparison Schedules September 30, 2021 Note 1- Budgets and Budgetary Accounting An annual appropriated budget is adopted for all government funds with the exception of the Federal Forfeiture Fund, the Law Enforcement Trust Fund and the Don Soffer Aventura High School Foundation Fund. All of the funds mentioned in this paragraph are Special Revenue Funds. The City follows these procedures in establishing the budgetary data reflected in the basic financial statements: a. The City Manager submits to the City Commission a proposed operating and capital budget for the ensuing fiscal year. The budget includes proposed expenditures and the means of financing them. b. Public hearings are conducted to obtain taxpayer comments. c. Prior to October 1, the budget is legally enacted through passage of an ordinance. d. Formal budgetary integration is employed as a management control device during the year for the governmental funds described above. e. The City Commission, by ordinance, may make supplemental appropriations for the year up to the amount of revenues in excess of those estimated. The City Commission made several supplemental budgetary appropriations throughout the year including approximately $ 1.6 million in the General Fund. f. Budgets for the governmental funds are adopted on a basis consistent with generally accepted accounting principles ("GAAP"). g. The City Manager is authorized to transfer part or all of an unencumbered appropriation balance within departments within a fund; however, any revisions that alter the total appropriations of any department or fund must be approved by the City Commission. The classification detail at which expenditures may not legally exceed appropriations is at the department level. h. Encumbrances lapse at fiscal year-end. Encumbrances are re-appropriated in the following year's budget. A separate budget document for the Aventura City of Excellence School Fund and the Don Soffer Aventura High School Fund is adopted by the City on May of each year, based on an annual operational fiscal year ending as of June 30th. 62 City of Aventura, Florida Required Supplementary Information Schedule of Changes in Net Pension Liability and Related Ratios (Unaudited) Police Officer's Retirement Plan Last Ten Fiscal Years (i) Reporting period ending: 9/30/2022 9/30/2021 9/30/2020 9/30/2019 9/30/2018 9/30/2017 9/30/2016 9/30/2015 Measurement date: 9/30/2021 9/30/2020 9/30/2019 9/30/2018 9/30/2017 9/30/2016 9/30/2015 9/30/2014 Total pension liability: Service cost $ 2,138,359 $ 1,993,808 $ 2,107,436 $ 1,960,406 $ 1,946,501 $ 1,810,699 $ 1,896,180 $ 1,732,252 Interest 4,788,701 4,421,716 4,033,828 3,627,275 3,279,516 2,931,936 2,727,885 2,238,129 Changes of benefit terms - - - 1,173,788 - - 2,797,541 - Differences between expected and actual experience 1,388,353 1,097,921 (794,007) (1,226,574) (1,326,392) Changes of assumptions - (1,596,026) - 1,856,302 1,534,188 Contributions-buyback 10,811 10,039 121,590 - - Benefits payments,including refunds of employee contributions (1,121,573) (898,707) (699,399) (691,515) (514,739) (588,554) (394,472) (409,084) Net change in total pension liability 7,204,651 5,028,751 5,563,455 7,132,249 4,711,278 4,461,695 5,700,742 3,561,297 Total pension liability-beginning 64,473,480 59,444,729 53,881,274 46,749,025 42,037,747 37,576,052 31,875,310 28,314,013 Total pension liability-ending(a) $ 71,678,131 $ 64,473,480 $ 59,444,729 $ 53,881,274 $ 46,749,025 $ 42,037,747 $ 37,576,052 $ 31,875,310 Plan fiduciary net position: Contributions-employer $ 1,881,922 $ 1,603,198 $ 1,551,880 $ 1,589,440 $ 1,497,898 $ 1,302,614 $ 1,550,643 $ 1,548,543 Contributions-state 382,744 561,953 474,040 435,103 338,364 342,209 310,354 318,440 Contributions-employee 924,555 902,513 943,658 956,612 941,916 863,769 541,792 541,099 Contributions-buy back 10,811 10,039 121,590 - - - - - Net investment income(loss) 11,425,362 4,011,254 837,503 3,511,042 4,262,504 2,158,517 (614,811) 2,199,131 Benefit payments,including refunds of employee contributions (1,121,573) (898,707) (699,399) (691,515) (514,739) (588,554) (394,472) (409,084) Administrative expense (131,204) (87,902) (84,711) (71,805) (74,636) (66,033) (66,115) (55,898) Net change in plan fiduciary net position 13,372,617 6,102,348 3,144,561 5,728,877 6,451,307 4,012,522 1,327,391 4,142,231 Plan fiduciary net position-beginning 55,578,492 49,476,144 46,331,583 40,602,706 34,151,399 30,138,877 28,811,486 24,669,255 Prior period adjustment (139,992) - - - - - - - Plan fiduciary net position-ending(b) $ 68,811,117 $ 55,578,492 $ 49,476,144 $ 46,331,583 $ 40,602,706 $ 34,151,399 $ 30,138,877 $ 28,811,486 Net pension liability-ending(a)-(b) $ 2,867,014 $ 8,894,988 $ 9,968,585 $ 7,549,691 $ 6,146,319 $ 7,886,348 $ 7,437,175 $ 3,063,824 ------------- Plan fiduciary net position as a percentage of the total pension liability 96.00% 86.20% 83.23% 85.99% 86.85% 81.24% 80.21% 90.39% Covered payroll $ 8,580,555 $ 8,375,995 $ 8,668,447 $ 8,878,068 $ 8,741,677 $ 8,129,475 $ 8,047,155 $ 7,986,695 Net pension liability as a percentage of covered payroll 33.41% 106.20% 115.00% 85.04% 70.31% 97.01% 92.42% 38.36% Note: (1)This schedule is intended to illustrate information for 10years. However,until a full 10-year trend is compiled,the City of Aventura should present information for those years for which information is available. 63 City of Aventura, Florida Required Supplementary Information Schedule of Contributions (Unaudited) Police Officer's Retirement Plan Last Ten Fiscal Years Actual Fiscal Actuarially Contribution Contribution Year Ended Determined Actual Deficiency Covered as a%of September 30, Contribution Contribution (Excess) Payroll Covered Payroll 2021 $ 2,264,666 $ 2,264,666 $ - $ 8,580,555 26.39% 2020 $ 2,210,676 $ 2,165,151 $ 45,525 $ 8,375,995 25.85% 2019 $ 1,924,394 $ 2,025,920 $ (101,526) $ 8,668,447 23.37% 2018 $ 1,951,222 $ 2,024,543 $ (73,321) $ 8,878,068 22.80% 2017 $ 1,826,049 $ 1,836,262 $ (10,213) $ 8,741,677 21.01% 2016 $ 1,698,166 $ 1,644,823 $ 53,343 $ 8,129,475 20.23% 2015 $ 1,830,896 $ 1,860,998 $ (30,102) $ 8,047,155 23.13% 2014 $ 1,828,554 $ 1,866,983 $ (38,429) $ 7,986,695 23.38% 2013 $ 1,959,557 $ 1,959,557 $ - $ 7,810,732 25.09% 2012 $ 1,923,697 $ 1,923,697 $ - $ 7,663,687 25.10% Notes to Schedule: Valuation date 10/1/2018 Mortality rate: Healthy Active Lives: Female: RP 2000 Generational, 100%Combined Healthy White Collar,Scale BB. Male: RP2000 Generational, 10%Combined Healthy White Collar/90%Combined Healthy Blue Collar,Scale BB. Disabled Lives: Female: 60%RP2000 Disabled Female set forward two years/40%Annuitant White Collar with no setback, no projection scale. Male: 60%RP2000 Disabled Male set forward four years/40%Annuitant White Collar with no setback, no projection scale. Healthy Retiree Lives: Female: RP 2000 Generational, 100%Annuitant White Collar,Scale BB. Male: RP 2000 Generational, 10%Annuitant White Collar/90%Annuitant Blue Collar,Scale BB. Interest rate: 7.25% Salary Increases: 5.00% Inflation: 2.30% Payroll growth: 0.0%for purposes of amortizing the Unfunded Actuarial Accrued Liability. This assumption cannot exceed the ten-year average payroll growth, in compliance with Part VI of Chapter 12, Laws of Florida. Amortization method: Experience: 10 Years;Assumption/Method Changes: 20 Years; Benefit Changes: 30 Years. Retirement age: Earlier of age 57 and 10 years of Credited Service,or upon completion of 22.5 years of Credited Service, regardless of age. Additionally,any member who has reached Normal Retirement is assumed to continue employment for one additional year. Early retirement: Commencing with the earliest Early Retirement Age(45), members are assumed to retire with an immediate subsidized benefit at the rates below. Age Rate 45-49 10.00% 50+ 25.00% 64 City of Aventura, Florida Required Supplementary Information Schedule of Contributions (Unaudited) Police Officer's Retirement Plan (continued) Last Ten Fiscal Years Termination and disability rate table: %Becoming Disabled %Terminating Age During the Year During the Year 20 0.14% 10.30% 30 0.18% 4.15% 40 0.30% 0.99% 50 1.00% 0.48% Funding method: Entry Age Normal Actuarial Cost Method. Actuarial asset All assets are valued at fair value with an adjustment made to uniformly spread actuarial method: investment gains and losses over a five-year period. 65 City of Aventura, Florida Required Supplementary Information Schedule of Investment Returns (Unaudited) Police Officer's Retirement Plan Last Ten Fiscal Years Fiscal Annual money-weighted rate Year Ended of return, net of September 30, investment expenses 2021 20.55 % 2020 8.02 % 2019 1.68 % 2018 8.60 % 2017 11.97 % 2016 7.00 % 2015 (1.83) % 2014 8.87 % 2013 11.44 % 2012 16.20 % 66 City of Aventura, Florida Required Supplementary Information Schedule of Changes in Total OPEB Liability and Related Ratios Other Post-Employment Benefits (Unaudited) Last Ten Fiscal Years (1) Reporting period ending: 9/30/2021 9/30/2020 9/30/2019 9/30/2018 Measurement date: 913012020 913012019 913012018 913012017 Total OPEB Liability: Service cost $ 112,309 $ 109,038 $ 65,680 $ 33,459 Expected interest growth 87,298 45,557 27,175 23,363 Demographic experience (636,641) 288,869 611,405 - Benefit payments and refunds (88,651) (80,592) (72,858) (7,496) Assumption changes 292,938 803,820 (144,961) - Net change in total OPEB liability (232,747) 1,166,692 486,441 49,326 Total OPEB liability-beginning 2,370,125 1,203,433 716,992 667,666 Total OPEB liability-ending $ 2,137,378 $ 2,370,125 $ 1,203,433 $ 716,992 Covered-employee payroll $ 16,493,626 $ 16,008,236 $ 15,746,445 $ 12,595,559 Total OPEB liability as a percentage of covered-employee payroll 12.96% 14.81% 7.64% 5.69% Note: (1)This schedule is intended to illustrate information for 10 years. However, until a full 10-year trend is compiled,the City of Aventura should present information for those years for which information is available. Plan Assets: No assets are accumulated in a trust, or equivalent arrangement, that meets the criteria of GASB Codification P52.101 to pay related benefits for the OPEB plan. 67 SUPPLEMENTARY INFORMATION COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS M N ci M M N 00 O 00 M a) ci L +' I, a) n ci N � Ln O a) n N n O M l N N 0 O M ci I, a) 00 M a) O _ f0 £ 'a M N 1.0 I, Ln M Ln N n 1.0 N l0 O C M �* n Ln Ln 0) 0) n N n 0 i LL M M �-i ci 00 I, N N N M Z 0 N N N N Q if) if) if) if) � C � � � fl- m LL V LL rn rn rn rn rn in in in in u y 00 M o d 0) 0) 0) 0) 0) M M M M M N d m ++ U 0) n n n n LL H N N LL N N N N N (U if) if) if) if) d Ln N Q M M M M M N Q Q d LL N � if} if} if} if} u_ rn rn M M io io rn N N N N N N Ln 3 Ln Ln Ln Ln Ln H C ++ LL N if} -L} -L} -L} O M M M M M L C Lo 3 MM MMMu O M to to to to to H C N m 0 LM 3 N N N N N Q Ly 00 O O O v O O m m 0) m m 3 v o 0 0 0 0 m Ln Ln Ln Ln Ln J LO Ll ci ci ci ci ci 3 LU LL if? if? if? if? d 7 C d M M O O c-I L Ln Ln Ln Ln 00 00 00 � M i O O � n Cd Ln Ln c-I c-I N LnM L LL O L � 1.0 � U LL d H ci N M al al M Ln m 00 00 O O m O1 LL 00 rIj O l0 l0 O Ln Ln if) if) if) if) •--� O .--� •--� •--� •--� ci a> O O O O U mO O N M M M M 1 LL 00 00 00 00 00 O Lu 3 in in in in LL ++ aj u C: i LD w w v O V1 E' v n3 li V N +� •" o u w O i N v j v" aaj aiLo i fC G7 — o o — Q w 3 > p > !) ° v ° ° ° � m M svt o n3 " o � u o 0 0 � G7 dA i v E ~ (o-0 H N Lo .o L H H QO i G7 t N 0 Q n3 v w — o U _ u 0 o Q w vu U o c v m L � n3 L O E w t aj ; o - Lb . 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City of Aventura, Florida Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual Police Education Fund - Special Revenue Fund For the Year Ended September 30, 2021 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) Revenues: Fines and forfeitures $ 5,500 $ 5,500 $ 2,475 $ (3,025) Investment income - - 12 12 Total revenues 5,500 5,500 2,487 (3,013) Expenditures: Public safety 5,500 13,514 2,200 11,314 Total expenditures 5,500 13,514 2,200 11,314 Excess (deficiency) of revenues over expenditures - (8,014) 287 8,301 Other financing sources (uses): Appropriated fund balance - 8,014 - (8,014) Total other financing sources (uses) - 8,014 - (8,014) Net change in fund balance $ - $ - $ 287 $ 287 70 City of Aventura, Florida Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual 911 Fund - Special Revenue Fund For the Year Ended September 30, 2021 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) Revenues: Intergovernmental revenue $ 85,350 $ 85,350 $ 101,482 $ 16,132 Investment income - - 48 48 Total revenues 85,350 85,350 101,530 16,180 Expenditures: Public safety 96,710 96,710 91,389 5,321 Capital outlay 8,640 22,573 - 22,573 Total expenditures 105,350 119,283 91,389 27,894 Excess (deficiency) of revenues over expenditures (20,000) (33,933) 10,141 44,074 Other financing sources (uses): Appropriated fund balance 20,000 33,933 - (33,933) Total other financing sources (uses) 20,000 33,933 - (33,933) Net change in fund balance $ - $ - $ 10,141 $ 10,141 71 City of Aventura, Florida Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Series 2010 & 2011- Debt Service Fund For the Year Ended September 30, 2021 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) Revenues: $ - $ - $ - $ - Expenditures: Debt service: Principal 885,000 885,000 885,000 - Interest 305,919 305,919 305,919 - Total expenditures 1,190,919 1,190,919 1,190,919 - Excess (deficiency) of revenues over expenditures (1,190,919) (1,190,919) (1,190,919) - Other financing sources (uses): Transfers in 1,190,919 1,190,919 1,190,919 - Total other financing sources (uses) 1,190,919 1,190,919 1,190,919 - Net change in fund balance $ - $ - $ - $ - 72 City of Aventura, Florida Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual Series 2012 (A) - Debt Service Fund For the Year Ended September 30, 2021 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) Revenues: $ - $ - $ - $ - Expenditures: Debt service: Principal 302,464 302,464 302,464 - Interest 60,023 60,023 60,023 - Total expenditures 362,487 362,487 362,487 - Excess (deficiency) of revenues over expenditures (362,487) (362,487) (362,487) - Other financing sources (uses): Transfers in 362,487 362,487 362,487 - Total other financing sources (uses) 362,487 362,487 362,487 - Net change in fund balance $ - $ - $ - $ - 73 City of Aventura, Florida Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual Series 2012 (B) - Debt Service Fund For the Year Ended September 30, 2021 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) Revenues: Investment income $ - $ - $ 227 $ 227 Total revenues - - 227 227 Expenditures: Debt service: Principal 337,536 337,536 337,536 - Interest 67,685 67,685 67,685 - Total expenditures 405,221 405,221 405,221 - Excess (deficiency) of revenues over expenditures (405,221) (405,221) (404,994) 227 Other financing sources (uses): Transfers in 405,221 405,221 444,000 38,779 Total other financing sources (uses) 405,221 405,221 444,000 38,779 Net change in fund balance $ - $ - $ 39,006 $ 39,006 74 City of Aventura, Florida Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual Series 2018- Debt Service Fund For the Year Ended September 30, 2021 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) Revenues: $ - $ - $ - $ - Expenditures: Debt service: Principal 260,000 260,000 260,000 - Interest 236,808 236,808 236,808 - Total expenditures 496,808 496,808 496,808 - Excess (deficiency) of revenues over expenditures (496,808) (496,808) (496,808) - Other financing sources (uses): Transfers in 496,808 496,808 496,808 - Total other financing sources (uses) 496,808 496,808 496,808 - Net change in fund balance $ - $ - $ - $ - 75 City of Aventura, Florida Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Capital Projects Fund For the Year Ended September 30, 2021 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) Revenues: Investment income $ - $ - $ 1,293 $ 1,293 Total revenues - - 1,293 1,293 Expenditures: Capital outlay 864,932 870,907 79,300 791,607 Total expenditures 864,932 870,907 79,300 791,607 Excess (deficiency) of revenues over expenditures (864,932) (870,907) (78,007) 792,900 Other financing sources (uses): Appropriated fund balance 864,932 870,907 - (870,907) Total other financing sources (uses) 864,932 870,907 - (870,907) Net change in fund balances $ - $ - $ (78,007) $ (78,007) 76 City of Aventura, Florida Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual Aventura Charter High School Construction Fund - Capital Projects Fund For the Year Ended September 30, 2021 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) Revenues: Intergovernmental revenues $ - $ - $ 750,000 $ 750,000 Investment income - - 8,680 8,680 Total revenues - - 758,680 758,680 Expenditures: Capital outlay - 269,945 260,130 9,815 Total expenditures - 269,945 260,130 9,815 Excess (deficiency) of revenues over expenditures - (269,945) 498,550 768,495 Other financing sources (uses): Appropriated fund balance - 269,945 - (269,945) Total other financing sources (uses) - 269,945 - (269,945) Net change in fund balances $ - $ - $ 498,550 $ 498,550 77 STATISTICAL SECTION STATISTICAL SECTION This part of the City of Aventura's annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, required supplementary information, and supplementary information says about the City's overall financial health. Contents Page Financial Trends 78-84 These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time. Revenue Capacity 85-88 These schedules contain information to help the reader assess the City's most significant local revenue source, the property tax. Debt Capacity 89-92 These schedules contain information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future. Demographic and Economic Information 93-94 These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place. Operating Information 95-97 These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides and the activities it performs. Sources: Unless otherwise noted, the information in these schedules is derived from the annual comprehensive financial reports for the relevant years. 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15,008,874 7,720,496 2,365,853 25,095,223 2017 2016 16,349,089 7,655,803 1,979,437 25,984,329 2018 2017 16,747,025 8,052,694 2,544,772 27,344,491 2019 2018 17,051,593 9,158,398 2,399,456 28,609,447 2020 2019 17,557,171 9,435,432 2,201,619 29,194,222 2021 2020 17,346,855 9,604,135 4,381,329 31,332,319 81 N -zll N c-I Ol Ol N In W W 1l O m N W c-I V V m to rl W m c-I O m O lzz 17 N LD m n V m m N c N-I l^n n 00 N lD 1- W c-I V O lD V N Ol V In W N lD L} L} L} L} v v rl m oo In lD v v C to O N � � � lD c-I oc N c-I rV c-I W m Ol m oo Ol0 Ln c-I N m n m c�-I lmD W O m v'i L} L} L} L} In V n W V lD W Ol v m V Ol 0 W W 1l lD c-I lD W O m M lD m O V In V lD to n W lD 14 0 mm rl m m Ln ° rl o ti m Ln N lD r-: m m ti rl: m m � m O c-i c-i oo c-i W L} L} L} L} lD O lD m N lD 1l N lD In m N O N Ol V O oo n N D7 c-i O c-i m c-i lD rl m n to V n lD V C In n In In a O m a N D1 m m n m O c-I c-I m L} L} L} L} N In O m m lD O O n n m 1l V c-I lD D1 17 V N ly lD In c-I O m c-I V W In N V oc In N N O lD 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O Vf CJ d J City of Aventura, Florida Ratios of Outstanding Debt by Type Last Ten Fiscal Years Business-Type Governmental Activities Activities General Total Percentage Per Fiscal Obligation Revenue Line of Outstanding Primary of Personal Capita Year Bonds Bonds Credit Bonds Government Income (1) (1) 2012 $ - $ 28,805,000 $ - $ - $ 28,805,000 1.91% $ 773.52 2013 - 27,215,000 - - 27,215,000 1.79% 721.40 2014 - 25,540,000 - - 25,540,000 1.64% 685.42 2015 - 23,805,000 - - 23,805,000 * 635.26 2016 - 22,015,000 - - 22,015,000 * 585.33 2017 - 20,165,000 - - 20,165,000 * 534.97 2018 - 25,335,000 - - 25,335,000 * 672.12 2019 - 23,215,000 - - 23,215,000 * 614.32 2020 - 20,510,000 - - 20,510,000 * 539.30 2021 - 18,725,000 - - 18,725,000 * 463.82 Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) See the Schedule of Demographic and Economic Statistics for personal income and population data. * Information not available. 89 City of Aventura, Florida Ratios of General Bonded Debt Outstanding Last Ten Fiscal Years Less: Ratio Amounts of Net Net Available Assessed Bonded Bonded Gross in Debt Net Value of Debt to Debt Fiscal Bonded Service Bonded Taxable Assessed Per Year Debt Funds Debt Property Value Capita (1) 2012 $ 28,805,000 $ 274,594 $ 28,530,406 $ 7,290,634,319 0.39% $ 766.14 2013 27,215,000 311,384 26,903,616 7,501,239,017 0.36% 713.15 2014 25,540,000 337,770 25,202,230 7,786,432,398 0.32% 676.35 2015 23,805,000 353,377 23,451,623 8,394,311,130 0.28% 625.83 2016 22,015,000 380,498 21,634,502 9,094,962,102 0.24% 575.22 2017 20,165,000 408,361 19,756,639 9,901,694,244 0.20% 524.13 2018 25,335,000 478,742 24,856,258 10,098,997,863 0.25% 659.42 2019 23,215,000 536,587 22,678,413 10,365,840,176 0.22% 600.12 2020 20,510,000 258,892 20,251,108 10,740,186,632 0.19% 532.49 2021 18,725,000 297,898 18,427,102 10,550,216,874 0.17% 456.44 Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) See the Schedule of Demographic and Economic Statistics for population data. 90 City of Aventura, Florida Direct and Overlapping Governmental Activity Debt September 30, 2021 Estimated Percentage Applicable Estimated to City of Share of Debt Aventura Overlapping Jurisdiction Outstanding (1) Debt Overlapping debt: Miami-Dade Board of County Commissioners (2) $ 5,114,532,820 3.337% $ 170,692,418 Miami-Dade County School Board (2) 3,151,802,000 3.337% 105,188,240 Subtotal overlapping debt 8,266,334,820 275,880,658 Direct debt: City of Aventura 18,725,000 100.000% 18,725,000 Subtotal direct debt 18,725,000 18,725,000 Total direct and overlapping debt $ 8,285,059,820 $ 294,605,658 Notes: (1) The percentage of the overlap is calculated as follows: Overlapping portion of the government's revenue base (City of Aventura) Total revenue base of the overlapping government (Miami-Dade County) Assessed value of taxable property is the base used in the above calculation. (2) Source: Miami-Dade County & Miami-Dade County Public Schools, Finance Department. 91 0 oc O O O N O O N vi vi 00 Ln Lr Ln O O � O O O m m o O o �o �o O O O lcI lc O O O p W W 0 vi vi N c c N N p O O n n N a Z1, W W n n ti ti O O W W o m m ti ti O O_ u O O O N O M W p p O O O Lr N m m N D D m O D O O O O j 11 m c-I c-I V fl_ i-i i LL C £ N m O m a fl_ 1l n O C m � 0- 2 oo an an O m >O an Q) p oc oc m m m m O N O O u m o m Y m y w O O ca O m ri c-i V O `� Q Q u aj fl_ C y0 m -O a •bA o m 4 m D aj4 O m m 2 O m O +' > aj -6 -6 Il an an -O O C N to to O N -O O N E N m O c-I c-I 0 N m -6 C y N O O m N O a ri m m m Owl Owl y N O £ O N O O aj aj J Q a0 Q F -W U F yVj V} L} LL O O o ti ti O N N O N Cn Cn O � � N O O o an an N i E £ m Ql O m 6 0 m m o u Y u a m c-I c-I O T aj aj ti ti O m t Q u 2 IA c-I c-I U F N N S Q m m O m m T of of -a � o m t L} L} aj j a -o aajj > `^ H m N O y m O O O v v o m t N N 7 > V m m m O O 4 O N C fl £ m O lD lD aj O_ D -O (a t m bA rl � 3Nco � 1l n -6 N w • O 7 £ w bA a L} L} N vl m (ij 4 N m £ T O C aj O O 0O to rm N m O N N N O O O c-I c-I vl N O0 O o 0 £ a aj aj �_ ai aj U aj > D 7 O O m L} L} n4,5 Q > > C 7 7 E N N N aj £ O m N m m o a>j m aq N C N m m O o w w a m Z+ O O O m w �o y m N an an y O O 00 m O O - m aj C L} L} U aj bA •£ O F' U .O O N y N O Q y U m £ y LL o = c -o y a m r O c '> •Q o m m ap a m o m (a u u N V O O O aj N fl_ 0- O m on m m Z LL Q Q a m £ aj m 4— A £ .£ aj £ ajbA H m — a a a o U J J pm F a aj F y o City of Aventura, Florida Demographic and Economic Statistics Last Ten Fiscal Years Personal Income Per Capita (Amounts Personal Unemployment Fiscal Population Expressed in Income Rate Year (1) Thousands) (2) (3) 2012 37,239 $ 1,508,701 $ 40,514 6.2% 2013 37,725 1,516,696 40,204 6.0% 2014 37,262 1,560,644 41,883 5.4% 2015 37,473 * * 5.8% 2016 37,611 * * 5.5% 2017 37,694 * * 4.3% 2018 37,694 * * 3.4% 2019 37,790 * * 2.5% 2020 38,031 * * 7.0% 2021 40,371 * * 5.3% Data sources: (1) Years are as of April 1 of each year per the University of Florida Bureau of Economics & Business Research. (2) Represents income per capita for Miami-Dade County as provided by the U.S. Department of Commerce, Bureau of Economic Analysis. (3) Florida Department of Labor, Bureau of Labor Market Information. * Information not available. 93 City of Aventura, Florida Occupational Employment by Group- Miami-Dade County, Florida Current Year and Nine Years Ago 2021 2012 Percentage Percentage of Total of Total Occupational Groups SOC Code Employees Rank Employment Employees Rank Employment Office and administrative support 43-0000 389,270 1 15.52% 198,840 1 20.32% Sales and related 41-0000 293,800 2 11.72% 134,200 2 13.73% Transportation and material moving 53-0000 221,110 4 8.82% 67,720 4 6.93% Food preparation and serving related 35-0000 217,570 3 8.68% 84,980 3 8.69% Healthcare practitioners and technical 29-0000 162,320 5 6.47% 59,200 5 6.06% Business and financial operations 13-0000 161,760 6 6.45% 50,680 7 5.18% Management 11-0000 149,400 7 5.96% 32,100 12 3.28% Education,training and library 25-0000 118,610 8 4.73% 51,840 6 5.30% Installation,maintenance and repair 49-0000 104,890 9 4.18% 36,470 9 3.73% Construction and extraction 47-0000 103,950 10 4.14% 23,600 15 2.41% Building and grounds cleaning and maintenance 37-0000 85,570 11 3.41% 33,720 11 3.45% Protective service 33-0000 84,680 12 3.38% 37,620 8 3.85% Healthcare support 31-0000 80,590 13 3.21% 26,370 14 2.70% Production 51-0000 75,870 14 3.03% 34,100 10 3.49% Computer and mathematical 15-0000 58,580 15 2.34% 17,180 16 1.76% Personal care and service 39-0000 53,200 16 2.12% 29,650 13 3.03% Legal 23-0000 36,450 17 1.45% 15,110 17 1.55% Community and social service 21-0000 34,300 18 1.37% 11,830 19 1.21% Arts,design,entertainment,sports and media 27-0000 31,920 19 1.27% 14,740 18 1.51% Architecture and engineering 17-0000 26,100 20 1.04% 10,010 20 1.02% Life, physical and social science 19-0000 13,720 21 0.55% 4,000 21 0.41% Farming,fishing and forestry 45-0000 4,230 22 0.17% 3,730 22 0.38% Total 2,507,890 100.00% 977,690 100.00% Source: Represents Metropolitan and Nonmetropolitan Area Occupational Employment for the entire Miami-Miami Beach-Kendall, Florida Metropolitan Division as provided by the U.S. Department of Labor, Bureau of Labor Statistics as of May 2020. 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Our report includes a reference to other auditors who audited the financial statements of the City of Aventura Police Officers' Retirement Plan Pension Trust Fund, as described in our report on the City's financial statements. This report does not include the results of the other auditor's testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. SOUTH FLORIDA BUSINESS JOURNAL KMCcpa.corn 1 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 �v®© Top 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting 98 BEST PLACES TO WORK City of Aventura, Florida Compliance and Other Matters As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement,we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. k�+-MCCU&I4 KEEFE McCULLOUGH Fort Lauderdale, Florida March 24, 2022 99 Keefe 5(D McCullough CPA's+Trusted Advisors INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE To the Honorable Mayor and Members of the City Commission City of Aventura, Florida Report on Compliance for Each Major Federal Program We have audited the City of Aventura, Florida's (the "City") compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the City's major federal programs for the year ended September 30, 2021. The City's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditors' Responsibility Our responsibility is to express an opinion on compliance for the City's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the City's compliance. Opinion on Each Major Federal Program In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended September 30, 2021. SOUTH FLORIDA BUSINESS JOURNAL KMCcpa.corn 1 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 vv®© Top 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting 100 BEST PLACES TO WORK City of Aventura, Florida Report on Internal Control over Compliance Management of the City is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the City's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the City's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Purpose of this Report The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. f� 4i a" KEEFU JVlE McCULLOUGH Fort Lauderdale, Florida March 24, 2022 101 3 lD lD lD M r-I Ln Ln I� G -tzl -tzl G N r-I O r-I O r-I r i N r-I -tt r-I lD r I Ln M 00 I, Ln N 00 Q r-I r-I X W co +1 O G7 p Ln E N 3 rI Z 00 O U 00 \ d U Q fC cn i O co O � U co co N N O Ln i Q Ln Q N Ln Ln N LniJ E � Ln U Z 0000 0000 0000 `� N v CD r1 x v 4- 0 ar- ar- il il w w Ln Ln _0 Ln Ln v w w � u N O O O QJ QJ N G1 O OC OC O N � U U 0 O N U QJ QJ U N 3 t1A t1A 3 i i Ln CA CA qp W 0W i O S E E '+' 0) -4- Q a O w w u O O O Q N O t t w u E i O H c u c% O y 4, G7 w O fC i N i LL M a Q L L Q) C: Q Q O LL w Zww O 0) } O O O d CA�F vM � m E 0) O E O G01 V m O O w cC U 3 i Q t t1A W O LnLnQJ O J _ _ O +O+ LAH fyC L C LL Ln LL O 0) Hm t m mwi A H i QJ O t6 t6 O� d Ln � LE ci0) tw � c6 CA O X O fC G1 dA— +O+ UJ W G01 Otw +cC+ d QJ QJ ur H p H 0) } Q V a 0) 0) QJ QJ N 0) c6 3 41 0) i W C Ln W W U O Ln Z DI DI D csi o �0) U V1 LL LL City of Aventura, Florida Notes to Schedule of Expenditures of Federal Awards September 30, 2021 Note 1- Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards(the "Schedule") includes the federal grant activity of the City of Aventura, Florida (the "City"). The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR)Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. Note 2- Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, as well as other applicable provisions of contracts and grant agreements, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Note 3- Indirect Cost Rate The City elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Note 4- Contingency The grant and contract revenue received is subject to audit and adjustment. If any expenditures or expenses are disallowed by the grantor agencies as a result of such an audit, any claim for reimbursement to the grantor/contract agencies would become a liability of the City. In the opinion of management,all grant and contract expenditures are in compliance with the terms and conditions of the agreements and applicable federal/state laws and other applicable regulations. Note 5- Prior Year Expenditures The Schedule includes financial assistance from the U.S Department of Education in the amount of $ 712,169 that represents expenditures from the 2020 fiscal year. 103 City of Aventura, Florida Schedule of Findings and Questioned Costs For the Year Ended September 30, 2021 SECTION I - SUMMARY OF AUDITOR'S RESULTS Financial Statements Type of auditor's report issued: Unmodified Opinion Internal control over financial reporting: Material weakness(es) identified? yes X no Significant deficiency(ies) identified? yes X none reported Noncompliance material to financial statements noted? yes X no Federal Awards Internal control over major federal programs: Material weakness(es) identified? yes X no Significant deficiency(ies) identified? yes X none reported Type of auditor's report issued on compliance for major federal programs: Unmodified Opinion Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? yes X no Identification of major federal program: CFDA No. Federal Program or Cluster Elementary and Secondary School Emergency 84.425D Relief (ESSER II) Dollar threshold used to distinguish between Type A and Type B programs: $ 750,000 Auditee qualified as low-risk auditee? X yes no SECTION II - FINANCIAL STATEMENT FINDINGS None Reported. SECTION III - FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS None Reported. SECTION IV- PRIOR YEAR AUDIT FINDINGS None Reported. 104 (This page intentionally left blank.) Keefe 5(D McCullough CPA's+Trusted Advisors MANAGEMENT LETTER IN ACCORDANCE WITH THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA To the Honorable Mayor and Members of the City Commission City of Aventura, Florida Report on the Financial Statements We have audited the basic financial statements of City of Aventura, Florida (the "City"), as of and for the fiscal year ended September 30, 2021, and have issued our report thereon dated March 24, 2022. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards(Uniform Guidance); and Chapter 10.550, Rules of the Auditor General. Other Reporting Requirements We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards, Independent Auditor's Report on Compliance for Each Major Federal Program and on Internal Control over Compliance Required by the Uniform Guidance; Schedule of Findings and Questioned Costs; and Independent Accountant's Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports and schedule, which are dated March 24, 2022, should be considered in conjunction with this management letter. Prior Audit Findings Section 10.554(1)(i)1., Rules of the Auditor General,requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations made in the preceding annual financial audit report. Official Title and Legal Authority Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. This information is disclosed in the notes to the financial statements, Note 1. SOUTH FLOR-BUSINESS JOURNAL KMLcpa.com i bbbu N reaeral HWy,4tn rLoor, Fort L_auaeraate, FL 33308 Nnone:954.771.0896 Fax:vb4.vs8.9353 KIND 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting 105 BEST PLACES TO WORK City of Aventura, Florida Financial Condition and Management Sections 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the City has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions) met. In connection with our audit, we determined that the City did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the City. It is management's responsibility to monitor the City's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. Additional Matters Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings. Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives,the Florida Auditor General,Federal and other granting agencies, Members of the City Commission, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. 1:� -wu * KEEFE McCULLOUGH Fort Lauderdale, Florida March 24, 2022 106 INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES To the Honorable Mayor and Members of the City Commission City of Aventura, Florida We have examined the City of Aventura, Florida, (the "City") compliance with the requirements of Section 218.415 Florida Statutes, Local Government Investment Policies, during the year ended September 30, 2021. Management is responsible for the City's compliance with the specified requirements. Our responsibility is to express an opinion on the City's compliance with the specified requirements based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the City complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the City complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the City's compliance with specified requirements. In our opinion, the City complied, in all material respects,with the aforementioned requirements for the year ended September 30, 2021. This report is intended solely for the information and use of management, Members of the City Commission, and the State of Florida Auditor General and is not intended to be and should not be used by anyone other than these specified parties. L/4-Av&�� KEEFE McCULLOUGH Fort Lauderdale, Florida March 24, 2022 SOUTH FLORIDA BUSINESS JOURNAL KMCcpa.com 1 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 W, Top 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting 107 BEST PLACES TO WORK FLU 19200 West Country Club Drive Aventura, Florida 33180 Phone: 305-466-8920 Fax: 305-466-8939 cityofaventura.com CITY OF "ENTURA FINANCE DEPARTMENT MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager BY: Melissa Cruz, Finance Director DATE: April 1, 2022 SUBJECT: Revision of the American Rescue Plan Act (ARPA) Spending Plan for the City's Police and Public Works Departments April 5, 2022 City Commission Meeting Agenda Item 7G RECOMMENDATION It is recommended that the City Commission modify the ARPA Spending Plan that was passed and adopted through Resolution No. 2022-15 on February 1, 2022. BACKGROUND As part of the American Rescue Plan Act (ARPA), the U.S. Department of the Treasury launched the Coronavirus State and Local Fiscal Recovery Funds, which provides $350 billion in emergency funding for eligible state, local, territorial, and tribal governments. The intent of these funds is to aid and assist eligible governmental entities in recovery efforts resulting from the economic fallout of the COVID-19 pandemic. The City of Aventura's allocation is $18,525,074. This funding covers all qualifying expenditures on or after March 3, 2021. All funds must be obligated by December 31, 2024, and expended by December 31, 2026. On February 1, 2022, the City Commission passed and adopted a resolution authorizing the Spending Plan prepared by the City Manager. In March 2022, additional items were identified, based on the City's needs, to add to the approved spending plan: Police Department - Radio Modification Upgrades - $91,575 - BearCat Armored Response Vehicle Replacement - $325,984 These items will enhance the APD's ability to perform its core mission of providing security for the residents and the City of Aventura Public Works Department - Resurface Yacht Club Drive/213t" Street in conjunction with Stormwater Pipe replacement project - $245,088 The department is in the final stages of their storm water improvements on Yacht Club Drive (an approved project in the ARPA Spending Plan) and this additional resurfacing would work in concurrence with the existing drainage project. Resurfacing on Yacht Club Drive from NE 34t" Street east to the end of NE 37t" Street will complete this section of road. The existing project only calls for new pavement over project limits. By adding this additional proposed new pavement, the road would wear evenly and would match up with the project's pavement. This roadway was scheduled in the CIP to be resurfaced in FY 2017/2018 but was skipped because of the upcoming storm water drainage project scheduled this year. By doing this resurfacing in conjunction with the drainage project and utilizing our city contract pricing, we are able to take advantage of substantial savings of approximately $140,000.00. Fiscal Impact If approved, these projects will be funded by the ARPA grant which would then be allocated as follows: City's total ARPA allocation $18,525,074 Spending Plan approved on 2/1/2022 14,412,653 Additional projects as listed above 662,647 Remaining ARPA funds to allocate $ 3,449,774 CITY OF AVENTURA RESOLUTION NO. 2022- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AMENDING THE SPENDING PLAN APPROVED BY THE CITY COMMISSION AS DETAILED IN RESOLUTION 2022-15 FOR THE EXPENDITURE OF CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS FROM THE U.S. DEPARTMENT OF TREASURY UNDER THE AMERICAN RESCUE PLAN ACT (ARPA), AUTHORIZING THE CITY MANAGER TO UTILIZE RECOVERY FUNDS TO INCLUDE ADDITIONAL POLICE DEPARTMENT PURCHASES AND AN ENHANCEMENT FOR STORMATER PROJECT FUNDING; PROVIDING FOR IMPLEMENTATION; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the State of Florida, Division of Emergency Management (the "Division") received a portion of the Fiscal Recovery Funds from the U.S. Department of Treasury (the "Treasury") and is responsible for disbursing to the City its allocation of $18,525,074 (the"Allocation")and anticipates disbursing the second installment in August 2022; and WHEREAS, at the November 2, 2021 City Commission meeting, the Commission passed a Resolution accepting the Allocation and approved the American Rescue Plan Act Coronavirus Local Fiscal Recovery Agreement with the State of Florida; and WHEREAS, at the February 1, 2022 City Commission meeting, the Commission approved a spending plan for a sizeable portion of the Allocation, with estimated costs for each item, subject to revision and reprogramming, but not to exceed the total Allocation; and WHEREAS, the City Manager wishes to amend the Spending Plan to utilize funds for projects attached hereto as Exhibit "A" in an amount which does not exceed the total Allocation approved by the Commission at the February meeting; and WHEREAS, the City Commission finds that this Resolution is in the best interest and welfare of the residents of the City of Aventura. NOW, THEREFORE, BE IT RESOLVED BY THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. Recitals. That each of the above-stated recitals are hereby adopted, confirmed, and incorporated herein. City of Aventura Resolution No. 2022- Section 2. Amended Spending Plan Approved. That the City Commission hereby approves the amended Spending Plan submitted by the City Manager, in substantially the form attached hereto as Exhibit "A.". Section 3. Police Department Purchases Approved. That the City Commission hereby directs the City Manager to utilize Fiscal Recovery Funds to purchase upgraded radios and replace the armed response vehicle. Section 4. Stormwater Proiect Enhancement Approved. That the City Commission hereby directs the City Manager to utilize additional Fiscal Recovery Funds to cover the estimated costs of the road resurfacing project on 213t" Street/Yacht Club Drive. Section 5. Implementation. That the City Manager is hereby authorized to take all actions necessary to implement the purposes of this Resolution. Section 6. Effective Date. That this Resolution shall take effect immediately upon its passage and adoption. The foregoing Resolution was offered by Commissioner who moved its adoption. The motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Billy Joel Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Rachel S. Friedland Mayor Enid Weisman PASSED AND ADOPTED this 5t" day of April, 2022. Page 2 of 3 City of Aventura Resolution No. 2022- ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 3 of 3 CITY OF AVENTURA EXHIBIT A Amendment to Spending Plan for American Rescue Plan funding April 2022 Spending Plan estimated cost Estimated Cost Amended project Dept Description (approved 2/2022) (4/2022) cost Police Radio Modification Upgrades - $ 91,575 $ 91,575 Police BearCat Armored Response Vehicle Replacement - 325,984 $ 325,984 Public Works iStormwater Project-Resurface Yacht Club Drive(213th Street) 1 800,000 1 1,045,088 1 $ 245,088 Additional projects to amend spending plan $ 662,647 Spending plan approved February 1,2022 $ 14,412,653 Total allocation $ 18,525,074 Remaining funds to allocate $ 3,449,774 CITY OF AVENTURA COMMUNITY DEVELOPMENT DEPARTMENT MEMORANDUM TO: City Commission FROM: Ronald J. Wassor(�. City Manager BY: Keven R. Klopp'W Community Development Director DATE: April 1, 2022 SUBJECT: Adoption of 2021 Evaluation and Appraisal Report-Based Amendments to the City of Aventura Comprehensive Plan and Transmittal of the Amendments to Review Agencies (CPA#2201-0001) April 5, 2022 Local Planning Agency Meeting Agenda Item 4 April 5, 2022 First Reading City Commission Meeting Agenda Item 9 TBD Second Reading City Commission Meeting Agenda Item RECOMMENDATION It is recommended that the City Commission: 1) Approve on first reading the 2021 Evaluation and Appraisal Report-based amendments to the City's Comprehensive Plan, inclusive of Applications 1 through 9, provided as Exhibit "A" to the attached ordinance, and 2) authorize transmittal of the amendments to the Florida Department of Economic Opportunity and other review agencies. BACKGROUND Evaluation and Appraisal Report (E.A.R.)-Based amendments to the City's Comprehensive Plan are required every seven years in order for the plan to remain compliant with Florida Statutes. The last E.A.R.-Based amendments were adopted by the City Commission on October 17, 2014. On December 1, 2020 the City notified the state that the City had evaluated its Comprehensive Plan and had determined that "amendments are necessary to address changes in state requirements" (Attachment 1). The State responded by setting the due date for the EAR-Based Amendments (Attachment 2). The public was advised of the upcoming amendments and afforded an opportunity to provide input (Attachment 3). The input received is included in the back-up to this memorandum (Attachment 4). The recommendations resulting from staff's review of the Statutes, the inventory of existing conditions, and the public input process have been incorporated into the attached ordinance as Applications numbered 1 through 9. They include amendments to the Future Land Use Element, Transportation Element, Infrastructure Element, Capital Improvements Element, Intergovernmental Coordination Element, Conservation and Coastal Management Element, as well as the addition of a Property Rights Element. Following is a summary of the proposed amendments- 1) In 2015, the Florida Legislature passed Senate Bill 1094, entitled "Peril of Flood". The law, which became effective July 1, 2015, specified new requirements to be incorporated in a local government's comprehensive plan related to coastal flooding and the related impacts of sea level rise. The 2021 E.A.R.-Based Amendments included herein fulfil these requirements (staff was not aware until late 2021 that the 2015-sea level rise requirements had not previously been incorporated into the Plan). The data, inventory, and analysis that needed to be collected to support the proposed amendments is included here as Attachment 5. 2) In the spring of 2021, the Florida Legislature passed House Bill 59 regarding Growth Management. The new law, which became effective on July 1, 2021, included, amongst other things, a requirement that a local government's comprehensive plan add a Property Rights Element to assure open and transparent decision making as a protection of property rights before any other amendments to the plan could be approved. The 2021 E.A.R.-Based Amendments included herein fulfils this requirement. The City submitted its proposed Property Rights Element in 2021 to ensure that the Future Land Use Map Amendment related to the proposed Aventura Corporate Center redevelopment, adopted by the Commission in 2021, would be considered compliant with the new law. While the amendment related to the Aventura Corporate Center, which was initiated by the City Commission in June of 2021, was not challenged, the State did request a change to the Property Rights Element the City previously submitted and requested that it be adopted as part of the forthcoming Evaluation and Appraisal Report- Based Amendments (Attachment 6). 3) An update regarding the condition of local land use and transportation is provided in the E.A.R.-Based Amendments. Assuming the City Commission adopts the amendments on first reading and approves of transmittal, the amendment package will be sent to the State of Florida Department of Economic Opportunity and other review agencies. Within 60 days of receipt of the amendments, the agencies will provide their review by way of an Objections, Recommendations and Comments Report (ORC Report). The City will respond to any comments included in that report and the adopting ordinance, as revised if necessary, will be presented to the City Commission for second advertised public hearing and final 2 reading. The Comprehensive Plan will then be updated to include all adopted amendments. Attachment 1 — City notification to the State stating need for EAR-Based Amendments Attachment 2 — Correspondence from Department of Economic Opportunity Attachment 3 — Request for Public Input Attachment 4 — Public Input Received Attachment 5 — "Peril of Flood" Data, Inventory and Analysis Attachment 6 — Technical Assistance Comments from DEO Attachment 7 — Ordinance Transmitting the 2021 E.A.R.-Based Comprehensive Plan Amendments to DEO for Review 3 Attachment 1 City of Aventura Government Center 19200 West County Club Drive Aventura, Florida 33180 ENID WEISMAN MAYOR December 1, 2020 COMMISSIONERS JONATHAN EVANS By Regular Mai! and Email RACHELS.FRIEDLAND DENISE LANDMAN DR.LINDA MARKS Ray Eubanks MARC NAROTSKY Division of Community Development ROBERT SHELLEY Department of Economic Opportunity RONALDJ.WASSON 107 East Madison Street, MSC 160 CITY MANAGER Tallahassee, Florida 32399 RE: City of Aventura Evaluation &Appraisal Report Notification Letter Dear Mr. Eubanks: In accordance with the Evaluation and Appraisal Notification Schedule posted on the Department of Economic Opportunity's website, the City of Aventura hereby provides notice to the State Land Planning Agency that it has evaluated its Comprehensive Plan and has determined that amendments are necessary to address changes in state requirements pursuant to Section 163.3191 (1), Florida Statues. The City of Aventura will be amending its Comprehensive Plan in 2021 to address the changes in statutory compliance and may also consider amendments to address issues of focal concern. For additional information or clarification regarding this Evaluation and Appraisal Notification Letter please contact me at 305-466-8940 or icarr(cDcityofaventura.com. Sincereiy, rf �� Joanne Carr, AICP Community Development Director cc: Ronald J. Wasson, City Manager David Wolpin, Esq_, City Attorney PLIONE: 305-466-8910 • FAx: 305-466-8919 www.cityofaventura.com ATTACHMENT 2 Ron DeSantis D Dane Eagle GOVERNOR EXECUTIVE DIRECTOR FLORIDA DEPARTMENTof ECONOMIC OPPORTUNrIY December 1, 2020 Ms.Joanne Carr,AICP Community Development Director City of Aventura 19200 West Country Club Drive Aventura, Florida 33180 RE: Aventura Evaluation and Appraisal Notification Letter Dear Ms. Carr: This is to acknowledge receipt of your Evaluation and Appraisal Notification Letter which was due on January 1,2021, and received by the Department on December 1, 2020. Please note that your proposed comprehensive plan amendments based on your Evaluation and Appraisal should be transmitted to the Department by December 1,2021.within one year of your notification, pursuant to Section 163.3191(2), Florida Statutes. The amendments are subject to the State Coordinated Review Process as outlined in Section 163.3184(4), Florida Statues. Ms. Kelly Corvin of the Department's staff is available to assist and provide technical guidance to your questions concerning the contents of the Evaluation and Appraisal based comprehensive plan amendments and may be reached at(850)717-8503. If you have any questions concerning the processing of the Evaluation and Appraisal based amendments, please contact Mr. Ray Eubanks, Plan Processing Administrator, at (850) 717-8483. Sincerely, D. Ray Eubanks Plan Processing Administrator DRE/me Florida Department of Economic Opportunity i Caldwell Building 1107 E. Madison Street i Tallahassee, FL 32399 850.245.7105 i www.FloridaJobs.orc7 www.twitter.com/FLDEO iwww.facebook.com FLDEO An equal opportunity employer/program.Auxiliary aids and service are available upon request to individuals with disabilities. All voice telephone numbers on this document may be reached by persons usinq TTY/TTD equipment via the Florida Relay Service at 711. Attachment 3: Request for input in City Newsletter and on Website, 2021 goo/ PROVIDE YOUR THOUGHTS ON THE COMPREHENSIVE PLAN FOR THE CITY'S FUTURE The State of Florida requires local governments to periodically assess the effectiveness of their Comprehensive Plan to adequately address changes in local conditions and changes in the State's policies regarding planning and growth management. This periodic assessment is called a Comprehensive Plan Evaluation and Appraisal Report (E.A.R.). The City of Aventura's E.A.R. is due to the State in December. If you have any comments or suggestions regarding planning and growth management in the City of Aventura, now would be a good time to submit them for consideration while the E.A.R. is being prepared. You may e-mail the City's Community Development Director, Keven Klopp, at kloppk(a)-cityofaventura.com. The current Comprehensive Plan for the City was adopted in 2014 and is available at https://www.citvofaventura.com/207 4 Attachment 4 - Public Input Received From: Pablo Miliani <pm1207@gmail.com> Sent: Wednesday, June 30, 2021 4:05 PM To: Keven Klopp<kloppk@cityofaventura.com> Subject: Comprehensive Plan Evaluation and Appraisal Report(E.A.R.)- Feedback requested Dear Mr. Klopp, Welcome to the City of Aventura, and congratulations on your new position. I have been a long resident of Aventura (since July of 2020), and have seen the City changes over the past two decades. Last year, I was a bit saddened by what I learned about the process of granting CUP near residential properties, basically dramatically altering and affecting residential areas. Specifically, the Development Department recommended, and City Commission granted maximum height and FAR CUP on the premise of entitlements under the green building program, and the comprehensive plan. The quasi judicial process basically shuts down the ability of residents to discuss the matter with its representatives, and I was very disappointed at the low bar then community development setup to recommend the approval. The City asked for very little (gold certification)yet gave the maximum height and maximum FAR allowed under the CUP. And it is debatable that this project actually is aligned with the comprehensive plan. But due to the quasi judicial roadblock, that debate never took place. For example, the comprehensive plan fosters development of walk-through areas, this construction is elevated 6 ft, virtually creating an obstacle to walk-through. Moreover, after the Surfside tragedy, our condominium resident's concerns in regards to a massive tower across the street would be heightened, the same concerns expressed by many at the City Commission meeting where they were completely ignored by their elected and City officials. Setting specifics in the new comprehensive plan to raise the bar when granting CUP is paramount. Better weighting the interest of the residents and business, while preserving the residential outdoor nature of the City are key to avoid future City giveaways to newcomers at the expense of residents that have been decades funding the City Broth.The City should require disclosure of the test/basis under which the Community Development department makes a recommendation,which would also aid residents to understand the benefds of such deviation for them (maximum height and FAR). Understand that some items above would be better if codified, but in the process mentioned I was astonished that everyone used compliance with the comprehensive to clear this giveaway. Clearly, there is room for improvement in the plan. My well wishes to you and your office, your success is the success of the City and all who call Aventura home. Sincerely, Pablo Miliani 5 ATTACHMENT 5 Supplemental Data, Inventory and Analysis for the Coastal Element Coastal High Hazard Area The Sea, Lake, and Overland Surges from Hurricanes (SLOSH) Model updated in 2020 is the best available data for determining the coastal high hazard area pursuant to F.S. 163.3178(2)(h). It is noted that both the earlier and updated SLOSH Model results differ from those in the 2010 South Florida Storm Tide Atlas' that is used for emergency management purposes. The Atlas is a locally refined SLOSH Model application created to provide a finer level of detail than SLOSH, using a smaller grid to capture more localized variations in surface elevations based upon LiDAR data. Sea Level Rise The primary impact of ongoing climate change to the southeast Florida metropolitan areas is the gradual increase in average sea level. Average sea level in southeast Florida has risen approximately 3.9 inches between 2000 and 2017; an increase noticeable only in the lowest areas of southeast Florida, particularly during king tide and wind-driven tide events. As sea level continues to rise, additional areas will be affected by these phenomena from time to time, and the lowest lying areas will be inundated regularly. Storm tides and surges will begin to affect properties previously not vulnerable, and flood events such as these and flash flooding from intense rainfall will take longer to subside due to southeast Florida's low elevations, reliance on gravity to drain stormwater, and a groundwater table that will be closer to the surface because of the hydrostatic pressure exerted by higher sea level, thereby providing less soil capacity for stormwater to infiltrate. Consistently higher seawalls and pump stations will become necessary in some areas to minimize flooding and lower water levels after flood events. Freshwater supplies from the Biscayne Aquifer will be increasingly threatened with increased salinization from seawater intrusion through hydrostatic pressure and potential tidal event contamination. The City utilizes the Unified Sea Level Rise Projection from the Southeast Florida Climate Change Compact ("SEFCCC"). The SEFCCC released its most recent projections in 2019, showing an expected 6-13 inches of sea level rise ("SLR") between 2017 and 2040, and 17 to 36 inches by 2070. These values increase to 10-17 inches and 21-40 inches, respectively, from the year 2000, which serves as the base year for the projections. The projections have a substantial range in variation due to the uncertainty created by the complex interactions among the various factors that contribute to rising seas. Aventura can be expected to experience substantial areas of shallow, permanent inundation at approximately 4 feet of SLR, which would occur as early as 2080 under the NOAA intermediate-high projection, which forms the upper end of the projected range. Affected areas would mostly consist of open spaces, parking lots, roads, and some buildings and structures. The effect of high tides, flash flooding events and storm surge will be amplified by sea level rise within the 50 year horizon. 1 Volume 7-11, Book 2, Miami-Dade County, of the Florida Statewide Regional Evacuation Study Program prepared by the South Florida Regional Planning Council, dated December 15, 2010. Mitigation measures can include maintaining the viability of the stormwater drainage system, addressing repetitive-loss properties, protecting public facilities and infrastructure, and systematically repairing and raising seawalls. Unified Sea Level Rise Projection for Southeast Florida Unified Sea Level Rise Projection 200 (Southeast Florida ReegionBI Climate Change Compact,2019) _ IPCC NOAA 1$p Intermediate NOAA High 175 NOAA Extreme Year Median High {inches) ,e i a (inches) (inches) R160 W } 2W 10 17 21 : 140 �% 136 Y } 3070 21 a0 5d i ' -e N04A High ,u 120 ' c y 2120 40 92 136 f 100 _ { _ rr � • 92 NOAA 50Year Planning Horizon ' �' Intermediate High d; 80 J m u1 64." x 60 5 '� m qp �..r '40 IPCt Median Observed -In 20 5-Year Average 17 Mean Sea Level 21 0 1❑ 1990 2000 2010 2020 2030 2040 2050 2060 2070 2080 2090 2100 2110 2120 Year CLIMATE FIGURE 1-Unified Sea Level Rise Projection CHANGE These projections start frorn zero in year 2000 and are referenced to mean sea level at the Key West tide gauge-Based on the 5-year average of mean sea level,apprexinkvely 3-9 inches of sea level rise has occurred from 2000 to 2017(see historic sea level section of guidance document).The projection includes global curves adapted for regional application:the median of the IPCC AR5 RCP 8.5 scenario(Growing Emissions 5cenaria)as the lowest boundary(solid thin curve),the NOAA Intermediate High curve as the upper boundary for short-term use until (solid thick line),the NOAA High curve as the upper boundary for medium and long-term use(dash dot curve).The shaded zone between the IPCC AR5 RCP 8.5 median curve and the N€3AA Intermediate High is recommended to be generally applied to most projects within a short-term planning horizon.Beyond 2070,the adaptability, interdependencies,and casts of the infrastructure should be weighed to select a projection value between the IPCC Median and the NQAA High curves. The NOAA Extreme curve(dash curve)brackets the published upper range of possible sea level rise under an accelerated ice melt scenario.Emissir-- reductions could reduce the rate of sea level rise signi rantly. Unified Sea Level Titre P.1-6 n:2019 update 10 2019 PROJECTION AND SUMMARY This Unified Sea Level Rise Projection for Southeast Florida updated in 2019 projects the anticipated range of sea level rise for the region from 2000 to 2120(Figure 1).The projection highlights three planning horizons: 1. short term:by 2040,sea level is projected to rise 10 to 17 inches above 2000 mean sea level. 2. medium term:by 2070,sea level is projected to rise 21 to 54 inches above 2000 mean sea level. 3. longterm: by 2120,sea level is projected to rise 40 to 136 inches above 2000 mean sea level. Details of the projection development methodology appear in the next section. The Projection is recommended to be applied in the following manner: • The blue shaded zone between the IPCC median curve and the NOAA Intermediate-High curve is recommended to be generally applied to most projects within a short term planning horizon(up to 2070).The IPCC median curve represents the most likely average sea level before 2070, but is not representative of the realistic interannual and interdecadal variations that will occur with sea level rise values within the blue shaded zone.The IPCC median curve can be used for non critical,low risk projects with short design lives(f50 years)that are adaptable,and have limited interdependencies with other infrastructure or services.All other projects with design lives that end before 2070 should consider values within the blue zone or along the NOAA Intermediate-High curve based on risk tolerance. • For non-critical infrastructure in service during or after 2070,the NOAA Intermediate-High Curve is recommended.Sea level rise is unlikely to exceed the NOAA Intermediate-High Curve by 2100. Lln&h dt a LeM AKepm*Ww:2019 Update The Southeast Florida Regional Climate Change Compact, the South Florida Water Management District, and County officials have also developed a regional Analysis of the Vulnerability of Southeast Florida to Sea Level Rise, including county-level inundation maps (Storm Tide Atlas). The most recently updated sea level rise regional vulnerability assessment, paired with the most recently updated Unified Sea Level Rise Projection, provides the extent and spatial impact of expected sea level rise in Aventura. Miami-Dade County has developed inundation maps for public consumption at the highest available level of detail, shown below for Aventura. These maps illustrate buildings and properties most likely to be threatened by different stages of sea level rise. These illustrations are strictly planning tools, and cannot be relied upon for permitting and insurance purposes. 2070 Projected Inundation Map This map is based upon the NOAA Intermediate-High Projection Inundation depth ranges from Light blue(shallower) to Dark blue(deeper) hx zrsr„ sr 5 � s r - x � H x r � x ` W 3 e 41 �G7rki Sr 'k warenWAYS r r L� * COuirrRr cLne aR • 0 w NE 7n3R0 Sr t a MEMO ° r ° � 1 tiygTH C I` F" A� AYf�SJI �� PLC -•- •'LI Wx � W \ of Yu r r'i��� 56 a+ 4(f 0 �Ikq* CSWY�Sn •S a� 3 K I 1 ' [ N Aventura r k 0 a n w i � y u w 0 s eV �i Source: Miami-Dade County GIS Flooding Vulnerability(miamidade.gov) .lam w /' -!• ��:1q � 'y // 4w OIL. -Awl-~ A*yam 4•�' _ �' v A? sk, r op 44P 7�j pop Aft .4 :♦ s i 4. '�- r. _. md N w 7 Jr- 1 SIC J. .... .tom w � •` r 4 � s ram.�r•t. ' �' �!� � � . •• •; 4. If i lip Xj wra ' SLR ` Jh �• - _ y -f -4 v �,�,• Not J A- Al' i J Source: https://mdc.maps.arcgis.com/apes/webappviewer3d/index.html?id=b92a9fa4ff8847bf97f3e628al95a398 City Flood-Risk Mitigation Programs The City is a participant in the Federal Emergency Management Agency (FEMA) National Flood Insurance Program's(NFIP) Community Rating System (CRS). FEMA provides flood insurance discounts to communities that participate in the CRS based on their floodplain management activities. The CRS requires that the City adopt a Floodplain Management Plan consistent with FEMA NFIP requirements. Miami-Dade County, with input from all participating municipalities in the County, including the City of Aventura, prepared a Multi-Hazard Local Mitigation Strategy (LMS). The original LMS was formally adopted by the City Commission through Resolution No. 2015-40 on July 7, 2015. The five year update of the strategy was issued by the County in July, 2020 and adopted by the City through Resolution No. 2020- 64 on September 8, 2020. The strategy acts as the City's Floodplain Management Plan for NFIP purposes. The LMS is updated on a five year cycle. The current LMS is approved by FEMA for a period of five years, to September 15, 2025. Part 2 of the LMS contains a list of mitigation projects in each of the participating municipalities (link: https://www.miamidade.gov/global/emergency/proiects-that-protect.page). The projects listed for the City of Aventura are: 1. Yacht Club Drive seawall repairs to address flood and flood/storm surge hazards: replacement of existing seawall due to age and deterioration. This includes installation of new piles and plates to secure the seawall. 2. NE 29 Place and Aventura Boulevard to address flood hazards: replacement of existing drainage pipe with significantly larger pipe to provide for more efficient disbursement of stormwater. 3. Yacht Club Drive drainage improvements to address flood hazards: replacement of all pipes, catch basins and manholes due to age and deterioration. 4. Country Club Drive curb improvements to address flood hazards: installation of Type F curbing at road edge to direct stormwater flows more efficiently to catch basins. 5. Development of a Floodplain Management Plan to mitigate flood hazards: obtain grant funds and hire a consultant to prepare a Floodplain Management Plan. The City adopted the July, 2020 Local Mitigation Strategy prepared by Miami-Dade County on September 8, 2020 as the Floodplain Management Plan for the City of Aventura. This project was redirected to preparation of a Comprehensive Stormwater Management Plan for the City. 6. Comprehensive Stormwater Management Plan for the City: evaluation and analysis of the City's existing stormwater system, generation of specific projects and preparation the plan document with associated cost estimates and schedules for improvements, environmental assessment of NPDES and sustainability objectives, sea level rise study and analysis with specific recommendations and costs to address impacts and analysis of the current stormwater utility fee data base for structure and accuracy. 7. Purchase Communications Information Equipment to facilitate communication amongst emergency personnel: including radios and additional cellular phones, to assist emergency personnel in responding to an emergency. This is an ongoing project, replacing and adding radios, cellular phones and other required communication equipment as necessary. In addition, the three projects the City has recently completed are: 1. Yacht Club Drive /213th Street: remove and replace out dated and non-functional drainage. New ADP pipe and basins. 2. Replaced outfall piping on NE 183 St. which were old and deteriorated. 3. NE 29 St. at Aventura Blvd.: remove and replace old pipe; replace with up-sized pipe from concrete to ADP. Replace structures. Mitigation Strategies, Generally The following is a summary evaluation of"soft" and "hard" strategies for coping with sea level rise included in the publication, "Health and Sea Level Rise Impacts on South Florida," dated April 2016 from the Florida Institute for Health Innovation, which can be found on the Southeast Florida Regional Climate Change Compact website. Menu of Hard Infrastruture Strategies: Point when Action may Implementation Strategy Benefits Cost Barriers to Implementation need to be Abandoned Exfiltration Trenches Excess water drains to $250/ft. Significant damage to if groundwater table is aquifer,some treatment roadways for installation, above exfiltration provided maintenance needed,clogging piping, the exfiltration issues reduce benefits efficiency diminishes quickly Infiltration Trenches Excess water gathered from $2501ft.plus pump Significant damage to Complete inundation soil and drained to pump station roadways for installation, means pumps run stations,creating storage maintenance needed,clogging constantly and may capacity of soil to store issues,costs for pump station pump the same water runoff,soil treatment over and over Install stormwater pumping Removes water from Start at$1.5 to 5 NPDES permits,maintenance When full area served stations in low lying areas to streets,reduces flooding million each, cost,land acquisition, is inundated(>3-5 ft. reduce storm water flooding number unclear discharge quality SEA-LEVEL RISE) (requires studies to identify without more study appropriate areas,sites and priority levels) Added dry retention Removes water from $20OK1ac Land availability, maintenance When full area served streets,reduces flooding of pond,discharge kxation is inundated Armoring the sewer system Keeps stormwater out of $500/manhole limited expense beyond capital none (G7 program) sanitary sewer system and cost reduces potential for disease spread from sewage overflows.Major public health solution Relocate Wellfields $20 million assuming $20 million Cost,concern over saltwater When well is inundated westward/horizontalwells locations can be permitted assuming locations intrusion eastandwest, in Biscayne aquifer can be permitted in inundation of wellfields, Biscayne aquifer permitting by SFWMD Salinity/lock structures Keeps sea out,reduces Up to$10 million, SFWMD,western residents, n/a—solution to retard saltwater intrusion may require private property rights sea encroachment and ancillary arguments saltwater intrusion stormwater pumping stations at $2-5 million each Class V gravity wells Means to drain $250K ea. Needs ha Me box,limited flow When full area served neighborhoods volume (1 MGD) is inundated Class I injection wells Means to drain $6 million Needs baffle box When full area served neighborhoods, 15 MGD is inundated Capacity Bioswales Means to drain $0.5 millionlmi land area,flow volume, When full area served neighborhoods, provides maintenance is inundated treatment of water Raise sea walls Protects property $.1-1 million/lot Private property rights, n/a neighbors Regional relocation of locks Creates regional system to $200 million ea. SFWMD,westernresidents, n/a—solution to retard to Puunp stations use coastal ridge to protect private property rights sea encroachment and inland property,keeps arguments protect property which saltwater out can exist at levels below sea level Pump to Everglades via huge volume of water can unknown Water quality When full area served Regional system be removed from urban is inundated area and used to recharge Biscayne aquitbr Pump to Tide huge volume of water can unknown Water quality to reefs,sea When full area served be removed from urban grasses,etc. is inundated area Menu of Soft Infrastructure Strategies Implement"Han Strrrtext• Beerfrta rust Barriers to Impirmrntrefiun Prioritize a data collection strategy that allows for Allows the opportunity to Will vary Challenges with 1HPPA rules more granular data and seas onaldata quantify the health effects of sea- level rise Create policies that protect socially vulnerable Lessens risk of socially Unknown Pressure from developers,rental properties at populations from forced migration due to sea- vulnerable people moving to risk level rise vulnerable areas Redevelopment control ordinances and policies Reduces competition for land by Unknown Pressure from developers,rental properties at removing land from risk,property rights issues. redevelopment Public acquisition of at-risk property Reduces potential for migration May provide Public resistanceor public support to vulnerable property by taking short tent property out of circulation income Increas ed data collection of sea-level rise or flood More complete datasets for Unknown Adherence to data collect ion protocol related vectorand waterbome diseases analysis Increased and improved repotting tools for small Increased avenues for data Unknown Community and professionalbuy-in pop ulations o fin fected individuals that pennit reporting monthlylweekly reporting vs annually Educate heahh practitioners to understandthe Practitioners looking for, Unknown HIPPA rules,competing priorities for potent ial as sociation of dis eas e pattern s with high collecting and reporting data practitioners tide/king tide events and develop protocol to track as sociated to sea-level rise illness patterns Provide preventive meas ures for subject illnesses Reduced risk or severity of Public resistance or public support;budget; where available symptoms adherence Improved reporting tools for health departments Health department has the Unknown HIPPA rules to collect data on illnesses of concern with sea- opportunity to analyze data level rise Develop acommunity-based protocol for Informs residents about their Unknown Acces s to target p opulations;es tablish ing communicating risks vulnerability to sea-level rise relationships with thecommunity; prioritizing health outcomes health outcomes due to sea-level rise Continued and e)aensive outreach about the Though this study focuses on Unknown Access to target p opulations,public interest, relationship between sea-level rise,health and South Florida the message is one support social vulnerability that will resonate nationally and internationally with any community facing the effects of climate change Develop state Data Comrmns where the public, This can be used to better Unknown Ensuring quality of data contributed;state organizations and researchers have acres s to a understand the complex effects buy-in;educating populations about the variety of datasets and intersections of sea-level rise resource with a variety of factors Conduct an economic vulnerability assessment Can associate the effects and Unknown Support intersections ofsea-level rise with economic outcomes and costs Prioritize RCAP recommendations for Water Mitigate the negative health Unknown Political will,Support,Funding Supply,Management and Infiastmcture adding a effects connected with water health lens. supply and contamination due to sea-level rise Prioritize RCAP recommendations for Natural Mitigate the negative health Unknown Political will,Support,Funding Systems adding a health lens effects connected with changes in the natural environment due to sea-level rise Prioritize RCAP recommendations for Mitigate the negative health Unknown Political will, Support,Funding Agriculture ad ding a health lens. effects connected with food supply duc to sca-level rise Conduct a comparative risk assessment for health Will detertmne tipping points for Unknown Funding [previously recommended in the Health Impact diseasein theregion Assessment]. ATTACHMENT 6 RECEIVED FROM DEO DEC. 17, 2021 Agency's Technical Assistance Comrnent(s): The Department has noted that the City's Evaluation and Appraisal Review(EAR)-based amendments were due on December 1,2021. To date,the Department has not received these amendments.Pursuant to Section 163.3191(4),F.S., the City is prohibited from amending its comprehensive plan until the EAR-based amendments are transmitted to the State agencies for review.However,Section 163.3177(6)(i)2, F.S., also provides that each local government must adopt a property rights element in its comprehensive plan by the earlier of the date of its adoption of its next proposed plan amendment initiated after July 1,2021, or the date of its next scheduled evaluation and appraisal of its comprehensive plan. Agency's Comment(s): Section 163.3177(6)(i), F.S. (Ch.2021-19S,taws of Fla.),requires each local government to include a property rights element in its comprehensive plan. The local government has proposed its own property rights element instead of the statement of rights provided by Section 163.3177(6)(i)1.,F.S. The proposed property rights element limits the consideration of property rights matters to"planning and development decisions"as opposed to considering them in all local decision making. i Prior to adoption,the proposed amendment must be revised to consider private property rights in all of the City's local decision making. Please be advised the property rights element adopted by the local government may not conflict with the statement of rights provided under Section 163.3177(6)(i)1.,F.S. To ensure the adopted language does not conflict,the Department recommends that the local government consult with its legal department. Attachment 7 CITY OF AVENTURA ORDINANCE NO. 2022- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE 2021 EVALUATION AND APPRAISAL REPORT-BASED AMENDMENTS TO THE CITY OF AVENTURA COMPREHENSIVE PLAN; AUTHORIZING TRANSMITTAL TO REVIEW AGENCIES; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Florida Legislature intends that local planning be a continuous and ongoing process; and WHEREAS, Section 163.3191, Florida Statutes, directs local governments to periodically assess the adopted Plan to determine if it adequately addresses changing conditions and state policies and rules; and WHEREAS, Section 163.3191, Florida Statutes, directs local governments to adopt needed amendments to ensure that the plan provides appropriate policy guidance for growth and development; and WHEREAS, the City has reviewed its Comprehensive Plan and has determined that amendments are necessary to meet community goals and to reflect changes in State law; and WHEREAS, the City has timely notified the State of Florida, Department of Economic Opportunity, in accordance with the Evaluation and Appraisal Notification Schedule in Section 163.3191, that such changes are necessary; and WHEREAS, the City has completed its proposed evaluation and appraisal report- based amendments consistent with the requirements of Chapter 163, Part II, F.S.; and WHEREAS, the Local Planning Agency has reviewed the 2021 evaluation and appraisal report-based amendments to the Comprehensive Plan, held an advertised public hearing, provided for public participation in the process and rendered its recommendation to the City Commission; and WHEREAS, the City Commission, upon first reading of this Ordinance, authorized transmission of the evaluation and appraisal report-based amendments to the State of Florida Department of Economic Opportunity and review agencies for the purpose of a State-coordinated Review in accordance with Sections 163.3184 and 163.3191, Florida Statutes. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: City of Aventura Ordinance No. 2022- Section 1. Recitals. The foregoing facts and recitations contained in the preamble to this Ordinance are hereby adopted and incorporated by reference as if fully set forth herein. Section 2. Amendments to the Comprehensive Plan. The 2021 evaluation and appraisal report-based amendments to the City of Aventura Comprehensive Plan, attached as Exhibit "A" to this Ordinance and as revised to address any objections, recommendations and comments provided by the Department of Economic Opportunity and review agencies, are hereby adopted. Section 3. 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 4. Inclusion in the Comprehensive Plan. It is the intention of the City Commission and it is hereby ordained that the provisions of Exhibit "A" to this Ordinance shall become and made part of the Comprehensive Plan of the City of Aventura. Section 5. Transmittal. The Community Development Director is directed to transmit the amendments to the State of Florida Department of Economic Opportunity and other review agencies. Section 6. Effective Date. The effective date of this plan amendment, if the amendment is not timely challenged, shall be the date the Department of Economic Opportunity posts a notice of intent determining that this amendment is in compliance. If timely challenged, or if the state land planning agency issues a notice of intent determining that this amendment is not in compliance, this amendment shall become effective on the date the state land planning agency or the Administration Commission enters a final order determining this adopted amendment to be in compliance. No development orders, development permits, or land uses dependent on this amendment may be issued or commence before it has become effective. If a final order of noncompliance is issued by the Administration Commission, this amendment may nevertheless be made effective by adoption of a resolution affirming its effective status, a copy of which resolution shall be sent to the Department of Economic Opportunity. Page 2 of 20 City of Aventura Ordinance No. 2022- The foregoing Ordinance was offered by Commissioner who moved its adoption on first reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Billy Joel Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Rachel S. Friedland Mayor Enid Weisman The foregoing Ordinance was offered by Commissioner who moved its adoption on second reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Billy Joel Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Rachel S. Friedland Mayor Enid Weisman PASSED on first reading this 5t" day of April, 2022. PASSED AND ADOPTED on second reading this_ day of 2022. Page 3 of 20 City of Aventura Ordinance No. 2022- ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO FORM AND LEGAL SUFFICIENCY: CITY ATTORNEY Page 4 of 20 City of Aventura Ordinance No. 2022- EXHIBIT "A" 2021 Evaluation and Appraisal Report-Based Amendments to the City of Aventura Comprehensive Plan Note: Additions to existing text are shown in underline format. Deletions are shown in strike-through format. APPLICATION No. 1 DESCRIPTION OF AMENDMENTS 1. Add a description of the 2021 amendments to the Plan, as follows: The City Commission reviewed its Comprehensive Plan in 2021 and determined that amendments are necessary to reflect changes in State law and to reflect changes in local conditions. The City notified the State, as required by Chapter Rule 73C-49 of the Florida Administrative Code, of its determination. The City sought community input regarding the Comprehensive Plan and needed amendments throughout 2021 and incorporated the input received in the amendments. Thus, the 2021 amendments to the Plan address the following: 1) In 2015, the Florida Legislature passed Senate Bill 1094, titled "Peril of Flood". The law, which became effective July 1, 2015, specified new requirements to be incorporated in a local government's comprehensive plan related to coastal flooding and the related impacts of sea level rise. The 2021 E.A.R.-Based Amendments included herein fulfil these requirements. 2) In 2021, the Florida Legislature passed House Bill 59 regarding Growth Management. The new law, which became effective on July 1, 2021 includes, amongst other things, a requirement that a local government's comprehensive plan add a property _rights element to assure open and transparent decision making as a protection of property rights. The 2021 E.A.R.-Based Amendments included herein fulfils this requirement. 3) An update regarding the condition of local land use and transportation conditions. Page 5 of 20 City of Aventura Ordinance No. 2022- APPLICATION No. 2 INTRODUCTION AMENDMENTS 1. Update the introductory data from the date of the last evaluation and appraisal, as follows: Future Land Use As of 2021 approximately 45% of the City's land area (not counting water, utilities nor rights of way) is residential. 24% is commercial, and 22% is recreation. Less than 10% of the City's land area is made up of industrial uses, community facilities, mixed use development, and vacant land. Of note is that the distinction between lands with residential use and lands with commercial use has begun to fade. The expansion of the mixed-use Town Center districts facilitated many of the changes that have occurred since 2014 when considering land use. Since 2014, three developments substantially reduced the already limited amount of vacant land in the City (Prive'. Park Square and 1212 Aventura) Prive' is purely residential, while the other two developments are mixed use. It is anticipated, based on currently approved and proposed development projects that in the ensuing years, mixed use development and redevelopment will consume the few remaining vacant parcels in the City and continue to transform properties with existing residential or commercial uses. Transportation As of 2021, the City's shuttle bus system boasts an average monthly ridership of 25,000 and has had a total ridership of 2,916,150 since its inception in 1999. The inter-county fixed-route Tri-Rail commuter service is accessible to the residents of Aventura through use of the Golden Glades station. Public transportation needs are also addressed through the use of paratransit services as well as the City's newly added and growing on-demand Freebee bus system. The Florida East Coast (FEC) Railroad runs along the western border of the City. There is currently a train station being constructed on the west side of the FEC tracks that will, via a pedestrian bridge, provide access to Aventura Mall and other City amenities and businesses. This station will be run by Brightline with trains running from downtown Miami to Orlando. Page 6 of 20 City of Aventura Ordinance No. 2022- Note: Additions to existing Goals, Objectives and Policies are shown in underlined text. Deletions are shown in strike-through text. APPLICATION No. 3 CITY OF AVENTURA COMPREHENSIVE PLAN FUTURE LAND USE ELEMENT AMENDMENTS 1. Add Objective 15 and Policies 15.1 and 15.2 as follow: OBJECTIVE 15 The City shall consider the impacts of sea level rise in all planning and decision-making processes, including but not limited to, land use, infrastructure planning, project designs. building and safety codes, emergency management, stormwater management, and water supply. Policy 15.1 The City shall use the most recently updated Southeast Florida Regional Climate Change Compact's Unified Sea Level Rise Projection when determining the risks of coastal flooding due to sea level rise. Policy 15.2 The City will update the supporting data on sea level rise impacts on infrastructure and land use with future updates of the Comprehensive Plan to reflect the latest predicted and observed impacts. 4. Amend Maps section, as follows: This element contains the following maps: Map 1-1: Existing Land Use Map Maps 1-7 to 1-119: Adopted Future Land Use Map Series Storm Tide Atlas Panels to mop the Coastal High Hazard Area (CH HA) MAPS 1-7 to 1-110 ADOPTED FUTURE LAND USE MAP SERIES Map 1-7 Future Land Use Map Map 1-8 Existing Floodplains with Potable Water Facilities &Wellhead Protection Areas Map 1-9 Soils & Minerals with Existing Wetlands Map 1-10 Vacant Land Map Page 7 of 20 City of Aventura Ordinance No. 2022- Map 1-11 Coastal High Hazard Area Map Panels 291 and 310 of the South Florida Qterm T�Atl-as0 Volume 7_1 1 Rook 2 Mwami_Dade County Florida of the Flor�Statewicvvide Regional EyaGI potion Study Program prepared by the South Florida Reoionol Planning Co nniated December 15, 2010 adopted as the host available Data for manning the Coastal High Hazard Area /(`I-HA\ in the City of Ayenturo Page 8 of 20 Coastal High-Hazard Area City of f • �, Legend .,. CHHA-Impacted Land CHHA-Open Water It 015 Source FEMACHHA r • 6;� 1% + * ',•d i %fiw^ City of Aventura Ordinance No. 2022-_ Coastal High-Hazard Area City of Aventura (South) ' •/ !/� � � I tier. I i Legend _ CHHA-Impacted Land CHHA-Open Water t Aventura Crty Boundary 0 0.25 0.5 Mile Source:FEMACHHA AL Page 10 of 20 City of Aventura Ordinance No. 2022- Note: Additions to existing Goals, Objectives and Policies are shown in underlined text. Deletions are shown in strike-through text. APPLICATION No. 4 CITY OF AVENTURA COMPREHENSIVE PLAN TRANSPORTATION ELEMENT AMENDMENTS 1. Amend Objective 1 by adding Policy 1.13, as follows: Policy 1.13 The City shall consider sea level rise projections in all future decisions about the siting, design, construction, rehabilitation, and enhancement of transportation facilities. Page 11 of 20 City of Aventura Ordinance No. 2022- Note: Additions to existing Goals, Objectives and Policies are shown in underlined text. Deletions are shown in strike-through text. APPLICATION No. 5 CITY OF AVENTURA COMPREHENSIVE PLAN INFRASTRUCTURE ELEMENT AMENDMENTS 1. Amend Objective 3 by adding Policy 3.3, as follows: Policy 3.3 The City shall consider sea level rise projections in all future decisions about the siting, design, construction, rehabilitation, and enhancement of stormwater facilities, and Particularly in the coastal high hazard area and any concentrations of repetitive flood loss properties. Page 12 of 20 City of Aventura Ordinance No. 2022- Note: Additions to existing Goals, Objectives and Policies are shown in underlined text. Deletions are shown in strike-through text. APPLICATION No. 6 CITY OF AVENTURA COMPREHENSIVE PLAN CAPITAL IMPROVEMENTS ELEMENT AMENDMENTS 1. Amend Objective 2, Policy 2.1, as follows: Objective 2 Policy 2.1 The capital facilities and infrastructure implications of land use and development plan implementation will be analyzed and set forth with attention to the following: a) safety improvements and elimination of hazards; b) elimination of below-standard conditions and capacity deficits; c) demonstrated linkage between projected growth' and facility service area; d) trade-off between supporting new growth or redevelopment; e) financial feasibility, including operating costs; f) coordination with the capital programming of other public agencies; g) contractual and/or mandated obligations;-and h) maintenance or reduction of hurricane evacuation clearance times; and i) impacts of projected sea level rise. Page 13 of 20 City of Aventura Ordinance No. 2022- Note: Additions to existing Goals, Objectives and Policies are shown in underlined text. Deletions are shown in strike-through text. APPLICATION No. 7 CITY OF AVENTURA COMPREHENSIVE PLAN INTERGOVERNMENTAL COORDINATION ELEMENT AMENDMENTS 1. Add Objective 5, Policy 5.1 and Policy 5.2, as follows: OBJECTIVE 5 Coordinate with the adjacent municipalities and regional agencies to plan for the impacts of projected sea level rise. Policy 5.1 The City shall continue to coordinate with Miami-Dade County, South Florida Planning Council and local coastal governments located within at least two miles of the City's boundaries, including Hallandale Beach, Hollywood. Golden Beach, Sunny Isles Beach, North Miami, and North Miami Beach, to increase regional resilience by sharing technical expertise, participating in summits, assessing local vulnerabilities, advancing agreed upon mitigation and adaptation strategies, and developing joint State and Federal legislation policies and programs. Policy 5.2 The City shall continue to participate in the Southeast Florida Regional Climate Change Compact. Page 14 of 20 City of Aventura Ordinance No. 2022- Note: Additions to existing Goals, Objectives and Policies are shown in underlined text. Deletions are shown in strike-through text. APPLICATION No. 8 CITY OF AVENTURA COMPREHENSIVE PLAN CONSERVATION & COASTAL MANAGEMENT ELEMENT AMENDMENTS 1. Amend Objective 8 by adding Policy 8.2, as follows: Policy 8.2 The City shall not expand utility infrastructure into the coastal high hazard area, and will only make improvements based on public safety, adaptation to sea level rise, and maintenance needs. 2. Amend Objective 10, as follows: Objective 10 The City of Aventura shall implement pre-and post-emergency procedures in accordance with its adopted emergency plans and procedures, as they are amended from time to time, and shall direct populations away from the coastal high hazard area and areas most vulnerable to projected sea level rise, as opportunities arise. Policy 10.1 If rebuilt, structures which suffer damage in excess of fifty (50) percent of their appraised value shall be rebuilt to meet all current requirements, including those enacted since construction of the structure, and including standards for elevating and flood-resistant construction. Policy 10.3 Following a natural disaster and prior to the implementation of long-term development, the City shall do the following: Based upon the damage assessment reports prepared in accordance with the City's emergency plans and procedures, the City shall evaluate options for damaged public facilities including abandonment, repair in place, relocation, and repair with structural modification, to determine the most strategic approach to long- term development. The evaluation shall include but not be limited to issues pertaining to damage caused by natural disaster, the impacts of projected sea level rise, cost to construct repairs, cost to relocate, cost to structurally modify, limitations of right-of-way, and maintenance costs. Policy 10.4 Structures which are damaged in excess of fifty percent (50%) of their current replacement value shall be required to be rebuilt to meet all current land development Page 15 of 20 City of Aventura Ordinance No. 2022- requirements, building code requirements and the requirements of the City's flood damage prevention ordinance. Policy 10.6 The City shall utilize the following criteria to distinguish between immediate repair and clean up actions and long-term redevelopment subsequent to a natural disaster. All long_ term redevelopment of damaged facilities within the coastal high hazard area shall include retrofitting or relocation out of such area. 3. Add Policy 10.15 and 10.16, as follows: Policy 10.15 The City shall prohibit the location of new hospitals, nursing homes and assisted living facilities in the coastal high hazard area. Policy 10.16 Eliminate inappropriate and unsafe development in the coastal high hazard area and areas most vulnerable to sea level rise inundation when opportunities arise. 4. Add Objective 10.A, as follows: OBJECTIVE 10.A Employ development and redevelopment principles and strategies to reduce flood damage risk from high-tide events, storm surge, flash floods and the impacts of sea level rise. POLICY 10.A.1 The City shall use the most recently updated Southeast Florida Regional Climate Change Compact's Unified Sea Level Rise Projection when determining the risks of coastal flooding due to sea level rise. POLICY 10.A.2. The City shall consider developing and adopting land development regulations specific to vulnerable areas that include best practice development strategies for protection, accommodation, managed retreat, and avoidance of flooding impacts. POLICY 10.A.3 Page 16 of 20 City of Aventura Ordinance No. 2022- The City shall continue to implement the following actions that are both creditable Community Rating System (CRS) activities and sea level rise adaptation strategies: 1) Public information activities such as providing a count of existing buildings in the special flood hazard area (SFHA), providing the number of new buildings constructed in the SFHA, providing information on substantial improvements to existing buildings in the SFHA: and providing information on issued elevation certificates. 2) Public outreach activities such as informing the public of special flood- related hazards, having a public information and stakeholder delivery program, and having a flood protection section on the City's website. 3) Public assistance activities such as providing flood protection advice after a site visit, and promotion of flood insurance. 4) Mapping and regulation related items such as open space preservation regulations, development limitations, freeboard regulations, local drainage protection regulations, and stormwater management regulations. 5) Flood damage reduction related items such as repetitive loss area analyses. POLICY 10.A.4 The City shall continue to participate in the National Flood Insurance Program Community Rating System (NFIP CRS) administered by the Federal Emergency Management Agency (FEMA) to achieve flood insurance premium discounts for its residents. POLICY 10.A.5 The City shall adopt new design criteria for both public and private seawalls throughout the City. Policy 1-.A.6. The City shall continue to participate in the Southeast Florida Regional Climate Change Compact. 5. Add Objective 103, as follows: OBJECTIVE: 103 Reduce flood losses and claims through site development techniques and best practices. Policy 103.1 Development within the special flood hazard area shall be designed and constructed with methods, practices and materials that minimize flood damage and that are in accordance with the City's flood damage prevention ordinance. Policy 103.2 Page 17 of 20 City of Aventura Ordinance No. 2022- The City will encourage use of best practices to address sea level rise in design and construction of development and infrastructure projects in the coastal high hazard area and portions of the City most vulnerable to inundation from rising sea level. Policy 103.3 The City shall promote the use of pervious pavement and Low-Impact Development (LID) techniques in order to reduce the deleterious effects of runoff on adjacent ecosystems and property owners through land development regulations and incentive programs. LID is defined as an ecologically-based stormwater management approach favoring soft engineering to manage rainfall on site through a vegetated treatment network (University of Arkansas Community Design Center, 2010. Policy 103.4 The City shall incorporate use of pervious pavement. LID techniques, or both into new public projects within special flood hazard areas and the coastal high hazard area. Policy 103.5 The City shall mitigate hazards by continuing to enforce the Florida Building Code, Land Development Regulations, stormwater drainage level of service standards, and the State of Florida Department of Emergency Management's Model Ordinance Program, which has been adopted into the land development regulations within the City's Code of Ordinances. Policy 103.6 The City shall continue to require building construction techniques consistent with, or more stringent than, the flood-resistant construction requirements in the Florida Building Code and applicable flood plain management regulations set forth in Title 44 C.F.R. Part 60. 6. Add Objective 10.C, as follows: OBJECTIVE 10.0 Reduce risk of flooding within the coastal high hazard area and special flood hazard area from tidal, storm surge and flash flood events, and from the effects of sea level rise, through engineering solutions when opportunities arise. Policy 10.C.1 Page 18 of 20 City of Aventura Ordinance No. 2022- The City shall develop minimum seawall elevation standards and strategies for requiring or causing the repair, enhancement, or replacement of seawalls located on both public and private properties, based upon existing conditions, year of projected impacts and economies of scale to reduce cost, ensure a comprehensive approach, and minimize disruption from flooding. Strategies may include a combination of regulations (such as requiring repair or enhancement of seawalls as a condition of permits for other work on waterfront properties) and funding strategies (such as grants and assessments) for the City to undertake the work on a phased city-wide basis. Policy 10.C.2 The City shall implement the recommendations of the Stormwater System Improvement Plan as funding allows. 7. Amend Objective 12, Policy 12.9, as follows: The coastal high hazard area shown on Map 1-11 of this element, `"'hinh offentc these lands shown on Pa Is 29911 and 310 ("Panels") of the South Florida Cte m Tide Volume 7_1 10 Book 20 Miami Dade County, of the Florida Statewide Regional EyaGI ation Study Program prepared ��South Florida Regional Planni GeunGildated DeEem er 15, 2010, its d"e`"fined as the area below the `ellev'atiion of the Category 1 storm surge line as established by a Sea, Lake and Overland Surges from Hurricanes (SLOSH) computerized storm surge model updated for South Florida in 2020. The Panels are adopted as the best available data for mapping the Coastal High Hazard Area (CHHA) in the City of Aventura. Application of mitigation and the application of development and redevelopment policies in the Coastal High Hazard Area (CHHA), pursuant to s. 380.27(2) of the Florida Statutes, and any rules adopted thereunder, shall be at the discretion of the City, consistent with this Element. Page 19 of 20 City of Aventura Ordinance No. 2022- Note: Additions to existing Goals, Objectives and Policies are shown in underlined text. Deletions are shown in strike-through text. APPLICATION No. 9 NEW CITY OF AVENTURA COMPREHENSIVE PLAN PROPERTY RIGHTS ELEMENT Property Rights Element Goal The City of Aventura will make decisions with respect for property rights and with respect for people's rights to participate in decisions that affect their lives and property. Obiective 1 The City of Aventura will respect judicially acknowledged and constitutionally protected Private property rights. Policy 1.1 The City of Aventura will consider in its decision-making the right of a property owner to Physically possess and control his or her interests in the property, including easements. leases, or mineral rights. Policy 1.2 The City of Aventura will consider in its decision-making the right of a property owner to use, maintain, develop, and improve his or her property for personal use or for the use of any other person, subject to state law and local ordinances. Policy 1.3 The City of Aventura will consider in its decision-making the right of the property owner to privacy and to exclude others from the property to protect the owner's possessions and property. Policy 1.4 The City of Aventura will consider in its decision-making the right of a property owner to dispose of his or her property through sale or gift. Page 20 of 20 CITY OF "ENTURA PUBLIC WORKS/TRANSPORTATION DEPARTMENT MEMORANDUM TO: City Commission _ FROM: Ronald J. Wasson, City Manager BY: Joseph S. Kroll, Public Works/Transportation Director,,/ DATE: March 11, 2022 SUBJECT: Approval to Amend Chapter 30, "Environment" Article IV, "Floods"; Adopting a Revised Article IV Floods 11t Reading March 15, 2022 City Commission Special Meeting Agenda Item 3 2"1 Reading April 5, 2022 City Commission Meeting Agenda Item 10 RECOMMENDATION It is recommended that the City Commission approve the first reading of the attached Ordinance amending Chapter 30 of the City Code in Environment Article IV Floods, with a revised version of Chapter 30 adding sections which will provide for the adoption of new flood hazard maps, designation of a Floodplain Administrator, adopting procedures and criteria for development in a flood hazard area, and adopting Technical Amendments to the Florida Building Code. BACKGROUND The State Legislature of Florida gives local governments the authority to adopt regulations designed to promote public health, safety and general welfare of its citizenry. The Federal Emergency Management Agency has identified special flood hazard areas within the City of Aventura which may be subject to periodic inundation resulting in loss of property, and health and safety hazards. The City of Aventura was accepted into the National Flood Insurance Program on October 22, 1997, which benefits all property owners, both residential and commercial, within City limits. It is also in the public's best interest to adopt the proposed floodplain management regulations that will be coordinated with the Florida Building Code and the proposed amendments are no more stringent than necessary to address the need identified and are compliant with section 553.73(4), Florida Statutes. In addition, this is necessary to meet the NFIP requirements of Title 44 Code of Federal Regulation, Section 69 and 60. JSK/gf CITY OF AVENTURA ORDINANCE NO. 2022- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING ARTICLE IV, "FLOODS," OF CHAPTER 30, "ENVIRONMENT," OF THE CITY CODE OF ORDINANCES RELATING TO FLOODPLAIN MANAGEMENT AND FLOOD RESISTANT DEVELOPMENT REGULATIONS; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Legislature of the State of Florida has, in Chapter 166, Florida Statutes, conferred upon local governments the authority to adopt regulations designed to promote the public health, safety, and general welfare of its citizenry; and WHEREAS, the Federal Emergency Management Agency has identified special flood hazard areas within the boundaries of the City of Aventura (the "City") and such areas may be subject to periodic inundation which may result in loss of life and property, health and safety hazards, disruption of commerce and governmental services, extraordinary public expenditures for flood protection and relief, and impairment of the tax base, all of which adversely affect the public health, safety and general welfare; and WHEREAS, the Florida Division of Emergency Management reviewed Ordinance Number 2022-05, adopted on February 1, 2022, and identified recommended revisions and required corrections necessary to achieve consistency with the National Flood Insurance Program and the Florida Building Code; and WHEREAS, the City Commission desires to update its flood regulations under Article IV, "Floods," of Chapter 30 of the City Code to meet the requirements of Title 44 Code of Federal Regulations, Sections 59 and 60, necessary to continue participation in the NFIP; and WHEREAS, the City Commission finds that this Ordinance is in the best interest of the City and the City's residents. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS:' 1 Additions to existing City Code text are indicated by underline; deletions from existing City Code text are indicated by stFik gn. City of Aventura Ordinance No. 2022- Section 1. Recitals Incorporated. That each of the above-stated recitals are hereby adopted and confirmed. Section 2. Amendments. That Article IV, "Floods," of Chapter 30 of the Code of Ordinances of the City of Aventura, Florida, is hereby amended as set forth in Exhibit "A," attached hereto and incorporated herein. Section 3. Severability. That the provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 4. Inclusion in the Code. That it is the intention of the City Commission and it is hereby ordained that the provisions of this Ordinance shall become and be made a part of the Code of the City of Aventura, that the sections of this Ordinance may be renumbered or relettered to accomplish such intentions, and that the word Ordinance shall be changed to Section or other appropriate word. Section 5. Conflicts. That all ordinances or parts of ordinances, resolutions or parts of resolutions, in conflict herewith, are repealed to the extent of such conflict. Section 6. Effective Date. That this Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner Dr. Marks, who moved its adoption on first reading. This motion was seconded by Commissioner Landman and upon being put to a vote, the vote was as follows: Commissioner Denise Landman Yes Commissioner Dr. Linda Marks Yes Commissioner Marc Narotsky Yes Commissioner Robert Shelley Yes Vice Mayor Rachel S. Friedland Yes Mayor Enid Weisman Yes Page 2 of 27 City of Aventura Ordinance No. 2022- 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 Billy Joel Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Rachel S. Friedland Mayor Enid Weisman PASSED on first reading on this 15t" day of March, 2022. PASSED AND ADOPTED on second reading on this 5t" day of April, 2022. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 3 of 27 City of Aventura Ordinance No. 2022- EXHIBIT A Exhibit B Page 4 of 27 City of Aventura Ordinance No. 2022- Chapter 30 — Environment ARTICLE IV. — FLOODS DIVISION 1 — FLOODPLAIN MANAGEMENT ADMINISTRATION. Section 30-121. - General. (a) Title. These regulations shall be known as the Floodplain Management Ordinance of the City of Aventura. (b) Scope. The provisions of this article shall apply to all development that is wholly within or partially within any flood hazard area, including but not limited to the subdivision of land; filling, grading, and other site improvements and utility installations; construction, alteration, remodeling, enlargement, improvement, replacement, repair, relocation or demolition of buildings, structures, and facilities that are exempt from the Florida Building Code; installation or replacement of tanks;, installation of swimming pools; and any other development. (c) Intent. The purposes of this article and the flood load and flood resistant construction requirements of the Florida Building Code are to establish minimum requirements to safeguard the public health, safety, and general welfare and to minimize public and private losses due to flooding through regulation of development in flood hazard areas to: (1) Minimize unnecessary disruption of commerce, access and public service during times of flooding; (2) Require the use of appropriate construction practices in order to prevent or minimize future flood damage; (3) Manage filling, grading, dredging, mining, paving, excavation, drilling operations, storage of equipment or materials, and other development which may increase flood damage or erosion potential; (4) Manage the alteration of flood hazard areas, watercourses, and shorelines to minimize the impact of development on the natural and beneficial functions of the floodplain; (5) Minimize damage to public and private facilities and utilities; (6) Help maintain a stable tax base by providing for the sound use and development of flood hazard areas; (7) Minimize the need for future expenditure of public funds for flood control projects and response to and recovery from flood events; and (8) Meet the requirements of the National Flood Insurance Program for City participation as set forth in Title 44 Code of Federal Regulations, Section 59.22. Exhibit B Page 5 of 27 City of Aventura Ordinance No. 2022- (d) Coordination with the Florida Building Code. This article is intended to be administered and enforced in conjunction with the Florida Building Code. Where cited, ASCE 24 refers to the edition of the standard that is referenced by the Florida Building Code. (e)Warning. The degree of flood protection required by this article and the Florida Building Code, as amended by the City, is considered the minimum reasonable for regulatory purposes and is based on scientific and engineering considerations. Larger floods can and will occur. Flood heights may be increased by man-made or natural causes. This article does not imply that land outside of mapped special flood hazard areas, or that uses permitted within such flood hazard areas, will be free from flooding or flood damage. The flood hazard areas and base flood elevations contained in the Flood Insurance Study and shown on Flood Insurance Rate Maps and the requirements of Title 44 Code of Federal Regulations, Sections 59 and 60 may be revised by the Federal Emergency Management Agency, requiring the City to revise these regulations to remain eligible for participation in the National Flood Insurance Program. No guaranty of vested use, existing use, or future use is implied or expressed by compliance with this article. (f) Disclaimer of Liability. This article shall not create liability on the part of the City, the City Commission, or by any officer or employee thereof for any flood damage that results from reliance on this article or any administrative decision lawfully made thereunder. Section 30-122. -Definitions. Unless otherwise expressly stated, the following words and terms shall, for the purposes of this article, have the meanings shown in this section. Where terms are not defined in this article and are defined in the Florida Building Code, such terms shall have the meanings ascribed to them in that code. Where terms are not defined in this article or the Florida Building Code, such terms shall have ordinarily accepted meanings such as the context implies. Accessory structure means a non-habitable, garage or storage building or structure on a lot or parcel subordinate to and not forming an integral part of the main or principal building, but pertaining to the use of the main building. Appeal means a request for a review of the Floodplain Administrator's interpretation of any provision of this article. ASCE 24 means a standard titled Flood Resistant Design and Construction that is referenced by the Florida Building Code. ASCE 24 is developed and published by the American Society of Civil Engineers, Reston, VA. Base flood means a flood having a 1-percent chance of being equaled or exceeded in any given year. The base flood is commonly referred to as the "100-year flood" or the 1-percent-annual chance flood." Base flood elevation (BFE) means the elevation of the base flood, including wave height, relative to the National Geodetic Vertical Datum (NGVD), North American Vertical Datum Exhibit B Page 6 of 27 City of Aventura Ordinance No. 2022- (NAVD) or other datum specified on the Flood Insurance Rate Map (FIRM). Basement means the portion of a building having its floor subgrade (below ground level) on all sides. Coastal A Zone means an area within a special flood hazard area, landward of a V zone or landward of an open coast without mapped coastal high hazard areas. In a coastal A zone, the principal source of flooding must be astronomical tides, storm surges, seiches or tsunamis, not riverine flooding. During the base flood conditions, the potential for breaking wave height shall be greater than or equal to 1 '/2 feet (457 mm). The inland limit of the Coastal A Zone is (a) the Limit of Moderate Wave Action if delineated on a FIRM, or (b) designated by the City. Coastal GGnStFUG60n GGntrol line means the line established by the State of Florida pursuant to sen�n 161 053 C C and reGOrded in offi�eGGrds of the city, whiGh � �cc rr�vr.�.r�, ., c raca�rr c ra�vr , defines that portion of the beaGh dune systern subjeGt to severe fluGtuatiens based on a 00y'ear storm surge storm waves or other nredintable weather nonditionc Coastal high hazard area means a special flood hazard area extending from offshore to the inland limit of a primary frontal dune along an open coast and any other area subject to high velocity wave action from storms or seismic sources. Coastal high hazard areas are also referred to as "high hazard areas subject to high velocity wave action" or W Zones" and are designated on Flood Insurance Rate Maps (FIRM) as Zone V1-V30, VE, or V. Design flood means the. The flood associated with the greater of the following two areas- (1) Area with a floodplain subject to a 1-percent or greater chance of flooding in any year; or (2) Area designated as a flood hazard area on the City's flood hazard map, or otherwise legally designated. Design flood elevation means the elevation of the "design flood," including wave height, relative to the datum specified on the City's legally designated flood hazard map. In areas designated as Zone AO, the design flood elevation shall be the elevation of the highest existing grade of the building's perimeter plus the depth number (in feet) specified on the flood hazard map. In areas designated as Zone AO where the depth number is not specified on the map, the depth number shall be taken as being equal to 2 feet. Development means any man-made change to improved or unimproved real estate, including but not limited to, buildings or other structures, tanks, temporary structures, temporary or permanent storage of equipment or materials, mining, dredging, filling, grading, paving, excavations, drilling operations or any other land disturbing activities. Exhibit B Page 7 of 27 City of Aventura Ordinance No. 2022- Existing building and existing structure means any buildings and structures for which the "start of construction" commenced before September 29, 1972. Federal Emergency Management Agency (FEMA) means the federal agency that, in addition to carrying out other functions, administers the National Flood Insurance Program. Flood or flooding means a general and temporary condition of partial or complete inundation of normally dry land from- (1) The overflow of inland or tidal waters. (2) The unusual and rapid accumulation or runoff of surface waters from any source. Flood damage-resistant materials mean any construction material capable of withstanding direct and prolonged contact with floodwaters without sustaining any damage that requires more than cosmetic repair. Flood hazard area means the greater of the following two areas- (1) The area within a floodplain subject to a 1-percent or greater chance of flooding in any year. (2) The area designated as a flood hazard area on the City's flood hazard map, or otherwise legally designated. Flood Insurance Rate Map (FIRM) means the official map of the City on which the Federal Emergency Management Agency has delineated both special flood hazard areas and the risk premium zones applicable to the City. Flood Insurance Study (FIS) means the official report provided by the Federal Emergency Management Agency that contains the Flood Insurance Rate Map, the Flood Boundary and Floodway Map (if applicable), the water surface elevations of the base flood, and supporting technical data. Floodplain Administrator means the office or position designated and charged with the administration and enforcement of this article (may be referred to as the Floodplain Manager). F4eodplain development permit or approval means an OffiGial d0GUrnent OF GertifiGate Wssued by the City,, er otherrevidenapproval OF Ge i UrrrrenGe,, �"w�rhriGh authorizes perfermanGe of speGift development aGtivities that are IGGated in flood hazard areas and that are determined to be nomnliant with this ordinanno e. Florida Building Code means the family of codes adopted by the Florida Building Commission, including: Florida Building Code, Building, Florida Building Code, Residential, Florida Building Code, Existing Building, Florida Building Code, Mechanical, Florida Building Code, Plumbing, Florida Building Code, Fuel Gas. Exhibit B Page 8 of 27 City of Aventura Ordinance No. 2022- Functionally dependent use means a use which cannot perform its intended purpose unless it is located or carried out in close proximity to water, including only docking facilities, port facilities that are necessary for the loading and unloading of cargo or passengers, and ship building and ship repair facilities; the term does not include long-term storage or related manufacturing facilities. Highest adjacent grade means the. The highest natural elevation of the ground surface prior to construction next to the proposed walls or foundation of a structure. Historic structure means any structure that is determined eligible for the exception to the flood hazard area requirements of the Florida Building Code, Existing Building, Chapter 12 Historic Buildings. Letter of Map Change (LOMC) means an official determination issued by FEMA that amends or revises an effective Flood Insurance Rate Map or Flood Insurance Study. Letters of Map Change include- (1) Letter of Map Amendment (LOMA)- An amendment based on technical data showing that a property was incorrectly included in a designated special flood hazard area. A LOMA amends the current effective Flood Insurance Rate Map and establishes that a specific property, portion of a property, or structure is not located in a special flood hazard area. (2) Letter of Map Revision (LOMR): A revision based on technical data that may show changes to flood zones, flood elevations, special flood hazard area boundaries and floodway delineations, and other planimetric features. (3) Letter of Map Revision Based on Fill (LOMR-F): A determination that a structure or parcel of land has been elevated by fill above the base flood elevation and is, therefore, no longer located within the special flood hazard area. In order to qualify for this determination, the fill must have been permitted and placed in accordance with the City's floodplain management regulations. (4) Conditional Letter of Map Revision (CLOMR): A formal review and comment as to whether a proposed flood protection project or other project complies with the minimum NFIP requirements for such projects with respect to delineation of special flood hazard areas. A CLOMR does not revise the effective Flood Insurance Rate Map or Flood Insurance Study; upon submission and approval of certified as-built documentation, a Letter of Map Revision may be issued by FEMA to revise the effective FIRM. Lowest floor means the lowest floor of the lowest enclosed area of a building or structure, including basement, but excluding any unfinished or flood-resistant enclosure, other than a basement, usable solely for vehicle parking, building access or limited storage provided that such enclosure is not built so as to render the structure in violation of the non- elevation requirements of the Florida Building Code or ASCE 24. Market value means the PFiEe at wh+c-h-a property Will change hands between willing buyer and a willing seller, neither party being undeF GOMPUlsion to buy or sell and both having reasonable knowledge of relevant faGtS. As used in this artide, the term refers to the market value of buildings and structures, excluding the land and other Exhibit B Page 9 of 27 City of Aventura Ordinance No. 2022- improvements on the parcel. Market value is the may be established by a qualified independent appraiser Actual Cash Value (in-kind replacement cost depreciated for age, wear and tear, neglect, and quality of construction) established by a qualified independent appraiser, or tax assessment value adjusted to approximate market value by a factor provided by the Property Appraiser. New construction means for the purposes of administration of this article and the flood resistant construction requirements of the Florida Building Code, structures for which the "start of construction" commenced on or after September 29, 1972 and includes any subsequent improvements to such structures. Sand dunes mean naturally occurring accumulations of sand in ridges or mounds landward of the beach. Special flood hazard area means an area in the floodplain subject to a 1 percent or greater chance of flooding in any given year. Special flood hazard areas are shown on FIRMs as Zone A, AO, Al-A30, AE, A99, AH, V1-V30, VE or V. Start of construction means the date of issuance of permits for new construction and substantial improvements, provided the actual start of construction, repair, reconstruction, rehabilitation, addition, placement, or other improvement is within 180 days of the date of the issuance. The actual start of construction means either the first placement of permanent construction of a building on a site, such as the pouring of slab or footings, the installation of piles, or the construction of columns. Permanent construction does not include land preparation (such as clearing, grading, or filling), the installation of streets or walkways, excavation for a basement, footings, piers, or foundations, the erection of temporary forms or the installation of accessory buildings such as garages or sheds not occupied as dwelling units or not part of the main buildings. For a substantial improvement, the actual "start of construction" means the first alteration of any wall, ceiling, floor or other structural part of a building,whether or not that alteration affects the external dimensions of the building. Substantial damage means damage of any origin sustained by a building or structure whereby the cost of restoring the building or structure to its before-damaged condition would equal or exceed 50 percent of the market value of the building or structure before the damage occurred. Substantial improvement means any combination of repair, reconstruction, rehabilitation, alteration, addition, or other improvement of a building or structure taking place during a five year period, the cumulative cost of which equals or exceeds 50 percent of the market value of the building or structure before the improvement or repair is started. The period of accumulation begins when the first improvement or repair of each building is permitted after February 15, 2021. If the structure has incurred "substantial damage," any repairs are considered substantial improvement regardless of the actual repair work performed. The term does not, however, include either- (1) Any project for improvement of a building required to correct existing health, sanitary, or safety code violations identified by the building official and that are Exhibit B Page 10 of 27 City of Aventura Ordinance No. 2022- the minimum necessary to assure safe living conditions. (2) Any alteration of a historic structure provided the alteration will not preclude the structure's continued designation as a historic structure. (3) Repairs for damage from any origin which are determined to be less than substantial damage. Variance means a grant of relief from the requirements of this article, or the flood resistant construction requirements of the Florida Building Code, which permits construction in a manner that would not otherwise be permitted by this article or the Florida Building Code. Section 30-123. - Applicability. (a) General. Where there is a conflict between a general requirement and a specific requirement, the specific requirement shall be applicable. (b) Areas to which this article applies. This article shall apply to all areas of the City of Aventura. (c) Basis for establishing flood hazard areas. The Flood Insurance Study for Miami- Dade County, Florida and Incorporated Areas dated September 11, 2009, and all subsequent amendments and revisions, and the accompanying Flood Insurance Rate Maps (FIRM), and all subsequent amendments and revisions to such maps, are adopted by reference as a part of this article and shall serve as the minimum basis for establishing flood hazard areas. Studies and maps that establish flood hazard areas are on file at the City of Aventura Government Center, 19200 West Country Club Drive. (d) Other laws. The provisions of this article shall not be deemed to nullify any provisions of local, state, or federal law. (e) Abrogation and greater restrictions. This article supersedes any ordinance in effect for management of development in flood hazard areas. However, it is not intended to repeal or abrogate any existing ordinances including but not limited to land development regulations, zoning ordinances, stormwater management regulations, or the Florida Building Code. In the event of a conflict between this article and any other ordinance, the more restrictive shall govern. This article shall not impair any deed restriction, covenant or easement, but any land that is subject to such interests shall also be governed by this article. (f) Interpretation. In the interpretation and application of this article, all provisions shall be: (1) Considered as minimum requirements; (2) Liberally construed in favor of the governing body; and (3) Deemed neither to limit nor repeal any other powers granted under state statutes. Exhibit B Page 11 of 27 City of Aventura Ordinance No. 2022- Section 30-124. - Duties and Powers of the Floodplain Administrator. (a) Designation. The Public Works/Transportation Department Director is designated as the Floodplain Administrator. T"�nmanager's designee shall seNe as the Cityls Floodplain Administrator. The Ci yi s Floodplain Administrator sholl�ac ed fleedplain manager and shall maintain fleedplain management GertifiGation at all tim while seNing as the City's Floodplain Administrator. The Floodplain Administrator may delegate performance of certain duties to other employees provided such employees obtain and maintain certified floodplain manger certification from the Association of State Floodplain Managers, Inc. (b) General. The Floodplain Administrator is authorized and directed to administer and enforce the provisions of this article. The Floodplain Administrator shall have the authority to render interpretations of this article consistent with the intent and purpose of this article and may establish policies and procedures in order to clarify the application of its provisions. Such interpretations, policies, and procedures shall not have the effect of waiving requirements specifically provided in this article without the granting of a variance pursuant to Section 30-128 of this article. (c) Applications and permits. The Floodplain Administrator, in coordination with other pertinent offices of the City, shall- (1) Review applications and plans to determine whether proposed new development will be located in flood hazard areas; (2) Review applications for modification of any existing development in flood hazard areas for compliance with the requirements of this article; (3) Interpret flood hazard area boundaries where such interpretation is necessary to determine the exact location of boundaries; a person contesting the determination shall have the opportunity to appeal the interpretation; (4) Provide available flood elevation and flood hazard information; (5) Determine whether additional flood hazard data shall be obtained from other sources or shall be developed by an applicant; (6) Review applications to determine whether proposed development will be reasonably safe from flooding; (7) Issue development permits for development other than buildings and structures that are subject to the Florida Building Code, including buildings, structures and facilities exempt from the Florida Building Code, when compliance with this article is demonstrated, or disapprove the same in the event of noncompliance; and (8) Coordinate with and provide comments to the Building Official to assure that applications, plan reviews, and inspections for buildings and structures in flood hazard areas comply with the applicable provisions of this article. (d) Substantial improvement and substantial damage determinations. For applications for building permits to improve buildings and structures, including alterations, movement, Exhibit B Page 12 of 27 City of Aventura Ordinance No. 2022- enlargement, replacement, repair, change of occupancy, additions, rehabilitations, renovations, substantial improvements, repairs of substantial damage, and any other improvement of or work on such buildings and structures, the Floodplain Administrator, in coordination with the Building Official, shall- (1) Estimate the market value, or require the applicant to obtain an appraisal of the market value prepared by a qualified independent appraiser, of the building or structure before the start of construction of the proposed work; in the case of repair, the market value of the building or structure shall be the market value before the damage occurred and before any repairs are made; (2) Compare the cost to perform the improvement, the cost to repair a damaged building to its pre-damaged condition, or the combined costs of improvements and repairs, if applicable, to the market value of the building or structure; (3) Determine and document whether the proposed work constitutes substantial improvement or repair of substantial damage; the determination requires evaluation of previous permits issued for improvements and repairs as specified in the definition of"substantial improvement"; and (4) Notify the applicant if it is determined that the work constitutes substantial improvement or repair of substantial damage and that compliance with the flood resistant construction requirements of the Florida Building Code and this article is required. (e) Modifications of the strict application of the requirements of the Florida Building Code. The Floodplain Administrator shall review requests submitted to the Building Official that seek approval to modify the strict application of the flood load and flood resistant construction requirements of the Florida Building Code to determine whether such requests require the granting of a variance pursuant to Section 30-128 of this article. (f) Notices and orders. The Floodplain Administrator shall coordinate with appropriate local agencies for the issuance of all necessary notices or orders to ensure compliance with this chapter. (g) Inspections. The Floodplain Administrator shall make the required inspections as specified in Section 30-127 of this article for development that is not subject to the Florida Building Code, including buildings, structures and facilities exempt from the Florida Building Code. The Floodplain Administrator shall inspect flood hazard areas to determine if development is undertaken without issuance of a permit. (h) Other duties of the Floodplain Administrator. The Floodplain Administrator shall have other duties, including but not limited to: (1) Establish, in coordination with the Building Official, procedures for administering and documenting determinations of substantial improvement and substantial damage made pursuant to Section 30-124(d) of this article. (2) Require applicants who submit hydrologic and hydraulic engineering analyses to support permit applications to submit to FEMA the data and information Exhibit B Page 13 of 27 City of Aventura Ordinance No. 2022- necessary to maintain the Flood Insurance Rate Maps if the analyses propose to change base flood elevations, or flood hazard area boundaries; such submissions shall be made within 6 months of such data becoming available. (3) Review required design certifications and documentation of elevations specified by this article and the Florida Building Code to determine that such certifications and documentations are complete. (4) Notify the Federal Emergency Management Agency when the corporate boundaries of the City are modified. (5) Advise applicants for new buildings and structures, including substantial improvements, that are located in any unit of the Coastal Barrier Resources System established by the Coastal Barrier Resources Act (Pub. L. 97-348) and the Coastal Barrier Improvement Act of 1990 (Pub. L. 101-591) that federal flood insurance is not available on such construction; areas subject to this limitation are identified on Flood Insurance Rate Maps as "Coastal Barrier Resource System Areas" and "Otherwise Protected Areas." (h) Floodplain management records. Regardless of any limitation on the period required for retention of public records, the Floodplain Administrator shall maintain and permanently keep and make available for public inspection all records that are necessary for the administration of this article and the flood resistant construction requirements of the Florida Building Code, including Flood Insurance Rate Maps; Letters of Map Change; records of issuance of permits and denial of permits; determinations of whether proposed work constitutes substantial improvement or repair of substantial damage; required design certifications and documentation of elevations specified by the Florida Building Code and this article; notifications to adjacent communities, FEMA, and the state related to alterations of watercourses; assurances that the flood carrying capacity of altered watercourses will be maintained; documentation related to appeals and variances, including justification for issuance or denial; and records of enforcement actions taken pursuant to this article and the flood resistant construction requirements of the Florida Building Code. These records shall be available for public inspection at the City of Aventura Government Center, 19200 West Country Club Drive. Section 30-125. - Permits. (a) Permits required. Any applicant who intends to undertake any development activity within the scope of this article, including buildings, structures and facilities exempt from the Florida Building Code, which is wholly within or partially within any flood hazard area shall make application to the City and shall obtain the required permit(s) and approval(s).No such permit or approval shall be issued until compliance with the requirements of this article and all other applicable codes and regulations has been satisfied. (b) 0oodplain development Development permits or approvals. Fleedplain development Development permits or approvals shall be issued pursuant to this article for any development activities not subject to the requirements of the Florida Building Code, including buildings, structures and facilities exempt from the Florida Building Code. Depending on the nature and extent of proposed development that includes a building or Exhibit B Page 14 of 27 City of Aventura Ordinance No. 2022-_ structure, the Floodplain Administrator may determine that a fleedplain development permit is required in addition to a building permit. (c) Buildings, structures and facilities exempt from the Florida Building Code. Pursuant to the requirements of federal regulation for participation in the National Flood Insurance Program (44 C.F.R. Sections 59 and 60), fleedplain development permits shall be required for the following buildings, structures and facilities that are exempt from the Florida Building Code and any further exemptions provided by law, which are subject to the requirements of this article- (1) Railroads and ancillary facilities associated with the railroad. (2) Nonresidential farm buildings on farms, as provided in section 604.50, F.S. (3) Temporary buildings or sheds used exclusively for construction purposes. (4) Mobile or modular structures used as temporary offices. (5) Those structures or facilities of electric utilities, as defined in section 366.02, F.S., which are directly involved in the generation, transmission, or distribution of electricity. (6) Chickees constructed by the Miccosukee Tribe of Indians of Florida or the Seminole Tribe of Florida. As used in this paragraph, the term "chickee" means an open-sided wooden but that has a thatched roof of palm or palmetto or other traditional materials, and that does not incorporate any electrical, plumbing, or other non-wood features. (7) Family mausoleums not exceeding 250 square feet in area which are prefabricated and assembled on site or preassembled and delivered on site and have walls, roofs, and a floor constructed of granite, marble, or reinforced concrete. (8) Temporary housing provided by the Department of Corrections to any prisoner in the state correctional system. (9) Structures identified in section 553.73(10)(k), F.S., are not exempt from the Florida Building Code if such structures are located in flood hazard areas established on Flood Insurance Rate Maps (d) Application for a permit or approval. To obtain a fleedplain development permit or approval the applicant shall first file an application in writing on a form furnished by the City. The information provided shall- (1) Identify and describe the development to be covered by the permit or approval. (2) Describe the land on which the proposed development is to be conducted by legal description, street address or similar description that will readily identify and definitively locate the site. (3) Indicate the use and occupancy for which the proposed development is intended. (4) Be accompanied by a site plan or construction documents as specified in Section 30-126 of this article. Exhibit B Page 15 of 27 City of Aventura Ordinance No. 2022- (5) State the valuation of the proposed work. (6) Be signed by the applicant or the applicant's authorized agent. (7) Give such other data and information as required by the Floodplain Administrator. (e) Validity of permit or approval. The issuance of a fleedplaan development permit pursuant to this article shall not be construed to be a permit for, or approval of, any violation of this article, the Florida Building Codes, or any other ordinance of the City. The issuance of permits based on submitted applications, construction documents, and information shall not prevent the Floodplain Administrator from requiring the correction of errors and omissions. (f) Expiration. A #Deedpla+n development permit shall become invalid unless the work authorized by such permit is commenced within 180 days after its issuance, or if the work authorized is suspended or abandoned for a period of 180 days after the work commences. Extensions for periods of not more than 180 days each shall be requested in writing and justifiable cause shall be demonstrated. (g) Suspension or revocation. The Floodplain Administrator is authorized to suspend or revoke a #Deedplain development permit if the permit was issued in error, on the basis of incorrect, inaccurate or incomplete information, or in violation of this article or any other ordinance, regulation or requirement of the City. (h) Other permits required. Floodplain development Development permits and building permits shall include a condition that all other applicable state or federal permits be obtained before commencement of the permitted development, including but not limited to the following- (1) The South Florida Water Management District; section 373.036, F.S. (2) Florida Department of Health for onsite sewage treatment and disposal systems; section 381.0065, F.S. and Chapter 64E-6, F.A.C. (3) Florida Department of Environmental Dretontien for nonctrUGtiono rononctruGtion , 0 Gh s, h-ysiGal GAF.tiviti-es for shore pretectienn errotrhre-raGti v hies sea niorvrarrd-Gfr the GAastal GA struGtfen GAOtKAl1ne; seGtien 161.041, F.S. (4) Florida Department of Environmental Protection for activities subject to the Joint Coastal Permit; section 161.055, F.S. (5) Florida Department of Environmental Protection for activities that affect wetlands and alter surface water flows, in conjunction with the U.S. Army Corps of Engineers; Section 404 of the Clean Water Act. (6) Federal permits and approvals. Section 30-126. - Site Plans and Construction Documents. (a) Information for development in flood hazard areas. The site plan or construction documents for any development subject to the requirements of this article shall be drawn Exhibit B Page 16 of 27 City of Aventura Ordinance No. 2022- to scale and shall include, as applicable to the proposed development- (1) Delineation of flood hazard areas and flood zone(s), base flood elevation(s), and ground elevations if necessary for review of the proposed development. (2) Location of the proposed activity and proposed structures, and locations of existing buildings and structures, in coastal high hazard areas, new buildings shall be located landward of the reach of mean high tide; (3) Location, extent, amount, and proposed final grades of any filling, grading, or excavation. (4) Where the placement of fill is proposed, the amount, type, and source of fill material; compaction specifications; a description of the intended purpose of the fill areas; and evidence that the proposed fill areas are the minimum necessary to achieve the intended purpose. (5) pelinoo�n of Coastal Genctr��n�n Control Line or notation � site Delineation Coastal�vrrscruc rrvviT T��rr�vr-rry seaward of the eastal GenStFUGtien Gentrel lino if applicable (6) Extent of any proposed alteration of sand dunes or mangrove stands, provided such alteration is approved by the Florida Department of Environmental Protection. The Floodplain Administrator is authorized to waive the submission of site plans, construction documents, and other data that are required by this article but that are not required to be prepared by a registered design professional if it is found that the nature of the proposed development is such that the review of such submissions is not necessary to ascertain compliance with this article. (b) Additional analyses and certifications. For activities that propose to alter sand dunes or mangrove stands in coastal high hazard areas (Zone V), the applicant shall have an engineering analysis that demonstrates the proposed alteration will not increase the potential for flood damage. The analysis shall be signed and sealed by a Florida licensed engineer and submitted with the site plan and construction documents. (c) Submission of additional data. When additional hydrologic, hydraulic or other engineering data, studies, and additional analyses are submitted to support an application, the applicant has the right to seek a Letter of Map Change from FEMA to change the base flood elevations or change boundaries of flood hazard areas shown on FIRMs, and to submit such data to FEMA for such purposes. The analyses shall be prepared by a Florida licensed engineer in a format required by FEMA. Submittal requirements and processing fees shall be the responsibility of the applicant. Section 30-127. - Inspections. (a) General. Development for which a fleedplain development permit is required shall be subject to inspection. (b) Development other than buildings and structures. The Floodplain Administrator shall Exhibit B Page 17 of 27 City of Aventura Ordinance No. 2022- inspect all development to determine compliance with the requirements of this article and the conditions of issued #leeedplain development permits. (c) Buildings, structures and facilities exempt from the Florida Building Code. The Floodplain Administrator shall inspect buildings, structures and facilities exempt from the Florida Building Code to determine compliance with the requirements of this article and the conditions of issued fleedplain development permits. (d) Buildings, structures and facilities exempt from the Florida Building Code, lowest floor inspection. Upon placement of the lowest floor, including basement, and prior to further vertical construction, the owner of a building, structure or facility exempt from the Florida Building Code, or the owner's authorized agent, shall submit to the Floodplain Administrator the certification of elevation of the lowest floor prepared and sealed by a Florida licensed professional surveyor. (e) Buildings, structures and facilities exempt from the Florida Building Code, final inspection. As part of the final inspection, the owner or owner's authorized agent shall submit to the Floodplain Administrator a final certification of elevation of the lowest floor or final documentation of the height of the lowest floor above the highest adjacent grade; such certifications and documentations shall be prepared as specified in Section 30- 127(d) of this article. Section 30-128. - Variance and Appeals. (a) General. The City Commission shall hear and decide on requests for appeals and requests for variances from the strict application of this article. Pursuant to section 553.73(5)7 F.S., the City Commission shall hear and decide on requests for appeals and requests for variances from the strict application of the flood resistant construction requirements of the Florida Building Code. This seGti ,n rhos not apply to seGti ,n 3109 of the F/d Buildin,19 Code, Building. (b) Appeals. The City Commission shall hear and decide appeals when it is alleged there is an error in any requirement, decision, or determination made by the Floodplain Administrator in the administration and enforcement of this article. Any person aggrieved by the decision may appeal such decision to the Circuit Court, as provided by Florida Statutes. (c) Limitations on authority to grant variances. The City Commission shall base its decisions on variances on technical justifications submitted by applicants, the considerations for issuance in Section 30-128(f) of this article, the conditions of issuance set forth in Section 30-128(g) of this article, and the comments and recommendations of the Floodplain Administrator and the Building Official. The City Commission has the right to attach such conditions as it deems necessary to further the purposes and objectives of this article. (d) Historic buildings. A variance is authorized to be issued for the repair, improvement, or rehabilitation of a historic building that is determined eligible for the exception to the Exhibit B Page 18 of 27 City of Aventura Ordinance No. 2022- flood resistant construction requirements of the Florida Building Code, Existing Building, Chapter 12 Historic Buildings, upon a determination that the proposed repair, improvement, or rehabilitation will not preclude the building's continued designation as a historic building and the variance is the minimum necessary to preserve the historic character and design of the building. If the proposed work precludes the building's continued designation as a historic building, a variance shall not be granted and the building and any repair, improvement, and rehabilitation shall be subject to the requirements of the Florida Building Code. (e) Functionally dependent uses. A variance is authorized to be issued for the construction or substantial improvement necessary for the conduct of a functionally dependent use, as defined in this article, provided the variance is the minimum necessary considering the flood hazard, and all due consideration has been given to use of methods and materials that minimize flood damage during occurrence of the base flood. (f) Considerations for issuance of variances. In reviewing requests for variances, the City Commission shall consider all technical evaluations, all relevant factors, all other applicable provisions of the Florida Building Code, this article, and the following- (1) The danger that materials and debris may be swept onto other lands resulting in further injury or damage; (2) The danger to life and property due to flooding or erosion damage; (3) The susceptibility of the proposed development, including contents, to flood damage and the effect of such damage on current and future owners; (4) The importance of the services provided by the proposed development to the City; (5) The availability of alternate locations for the proposed development that are subject to lower risk of flooding or erosion; (6) The compatibility of the proposed development with existing and anticipated development; (7) The relationship of the proposed development to the comprehensive plan and floodplain management program for the area; (8) The safety of access to the property in times of flooding for ordinary and emergency vehicles; (9) The expected heights, velocity, duration, rate of rise and debris and sediment transport of the floodwaters and the effects of wave action, if applicable, expected at the site; and (10) The costs of providing governmental services during and after flood conditions including maintenance and repair of public utilities and facilities such as sewer, gas, electrical and water systems, streets and bridges. (g) Conditions for issuance of variances. Variances shall be issued only upon- (1) Submission by the applicant, of a showing of good and sufficient cause that the Exhibit B Page 19 of 27 City of Aventura Ordinance No. 2022- unique characteristics of the size, configuration, or topography of the site limit compliance with any provision of this article or the required elevation standards; (2) Determination by the City Commission that: (a) Failure to grant the variance would result in exceptional hardship due to the physical characteristics of the land that render the lot undevelopable, provided however that increased costs to satisfy the requirements of this article or inconvenience do not constitute hardship; (b) The granting of a variance will not result in increased flood heights, additional threats to public safety, extraordinary public expense, nor create nuisances, cause fraud on or victimization of the public or conflict with existing local laws and ordinances; and (c) The variance is the minimum necessary, considering the flood hazard, to afford relief; (3) Receipt of a signed statement by the applicant that the variance, if granted, shall be recorded in the Office of the Clerk of the Court in such a manner that it appears in the chain of title of the affected parcel of land; and (4) If the request is for a variance to allow construction of the lowest floor of a new building, or substantial improvement of a building, below the required elevation, a copy in the record of a written notice from the Floodplain Administrator to the applicant for the variance, specifying the difference between the base flood elevation and the proposed elevation of the lowest floor, stating that the cost of federal flood insurance will be commensurate with the increased risk resulting from the reduced floor elevation (up to amounts as high as $25 for $100 of insurance coverage), and stating that construction below the base flood elevation increases risks to life and property. Section 30-129. - Violations. (a) Violations. Any development that is not within the scope of the Florida Building Code but that is regulated by this article that is performed without an issued permit, that is in conflict with an issued permit, or that does not fully comply with this article, shall be deemed a violation of this article. A building or structure without the documentation of elevation of the lowest floor, other required design certifications, or other evidence of compliance required by this article or the Florida Building Code is presumed to be a violation until such time as that documentation is provided. (b) Authority. For development that is not within the scope of the Florida Building Code but that is regulated by this article and that is determined to be a violation, the Floodplain Administrator is authorized to serve notices of violation or stop work orders to owners of the property involved, to the owner's agent, or to the person or persons performing the work. (c) Unlawful continuance. Any person who shall continue any work after having been served with a notice of violation or a stop work order, except such work as that person Exhibit B Page 20 of 27 City of Aventura Ordinance No. 2022- is directed to perform to remove or remedy a violation or unsafe condition, shall be subject to penalties as prescribed by law. Lql{c}Penalties for violation. Any person who shall continue any work after having been served with a notice of violation or a stop work order, except such work as that person is directed to perform to remove or remedy a violation or unsafe condition, shall be subject to penalties as prescribed under Section 2-343 of the City Code. Each day such violation continues shall be considered a separate offense. Nothing contained herein shall prevent the floodplain administrator from taking such other lawful actions as are necessary to prevent or remedy any violation. DIVISION 2. - FLOOD RESISTANT DEVELOPMENT Section 30-141. - Buildings and Structures. (a) Design and construction of buildings, structures and facilities exempt from the Florida Building Code. Pursuant to Section 30-125(c) of this article, buildings, structures, and facilities that are exempt from the Florida Building Code, including substantial improvement or repair of substantial damage of such buildings, structures and facilities, shall be designed and constructed in accordance with the flood load and flood resistant construction requirements of ASCE 24. Structures exempt from the Florida Building Code that are not walled and roofed buildings shall comply with the requirements of Section 30-147 of this article. (b) Buildings and s G seaward of the Coastal GGnstrUG60Kl—GGntrel line. If extending, in whole or in part, seaward of the c;eastal c;enstruc;tien c;entrel line and also Innotor!0 in whole or in part, in a floodhazard area: Ll,:) Buildings and struc;tures shall be designed and c;enstruc;ted to c;ernply with the wve merestrwC gylyc;able requirements the Flor4da Building Code, Building Sec; wenec;twen 1612 or Florida Building Code Residential Sects R 322. J2� Miner struGtures and non habitable major StFUGtUres as defined in seGtien , C�hall be designed and GonsstrruGted-te GOmnl��t intent and pliGabfe r�rniicinnc of this Ghapter and ASCE 24. L�J{c}Specific methods of construction and requirements. Pursuant to Chapter 8 Article III of the Miami-Dade County Code, the following specific methods of construction and requirements apply- (1) Elevation of buildings. For all buildings and structures, the minimum elevation requirements are the elevations specified in the Florida Building Code or 18 inches above the highest point of the adjacent road crown elevation, whichever is higher. (2) Cumulative Substantial Improvement. In the Florida Building Code, Building and Florida Building Code, Existing Building, definitions for the term "Substantial Improvement" shall be as follows: Exhibit B Page 21 of 27 City of Aventura Ordinance No. 2022- SUBSTANTIAL IMPROVEMENT. For the purpose of determining compliance with the flood provisions of this code, any combination of repair, reconstruction, rehabilitation, alteration, addition or improvement of a building or structure taking place during a five year period, the cumulative cost of which equals or exceeds 50 percent of the market value of the structure before the improvement or repair is started. The period of accumulation begins when the first improvement or repair of each building is permitted after January 15, 2021. If the structure has sustained substantial damage, any repairs are considered substantial improvement regardless of the actual repair work performed. The term does not, however, include either: (a) Any project for improvement of a building required to correct existing health, sanitary or safety code violations identified by the building official and that is the minimum necessary to assure safe living conditions; (b) Any alteration of a historic structure provided that the alteration will not preclude the structure's continued designation as a historic structure; (c) Repairs for damage from any origin which are determined to be less than substantial damage. (3) Limitations on Enclosures Under Elevated Buildings and Dwellings. Enclosed areas shall: (a) have the minimum necessary access to allow for parking of vehicles (garage door), limited storage of maintenance equipment used in connection with the premises (standard exterior door), or entry to the elevated building (stairway or elevator); and (b) not have the interior portion partitioned or finished into separate rooms except for stairwells, ramps and elevators, unless partitions are required by the fire code; and c) in coastal high hazard areas, be enclosed by insect screening or open lattice. The limitation on partitions does not apply to load bearing walls interior to perimeter wall foundations (crawlspaces). (4) Detached accessory structures. Accessory structures are permitted below the base flood elevation provided the accessory structures are used only for parking or storage and: (a) If located in special flood hazard areas (Zone A/AE) other than coastal high hazard areas, are one-story and not larger than 600 sq. ft. and have flood openings in accordance with Section R322.2 of the Florida Building Code, Residential. (b)Are anchored to resist flotation, collapse or lateral movement resulting from flood loads. (c) Have flood damage-resistant materials used below the base flood elevation plus one (1) foot. Exhibit B Page 22 of 27 City of Aventura Ordinance No. 2022- (d) Have mechanical, plumbing and electrical systems, including plumbing fixtures, elevated to or above the base flood elevation plus one (1) foot, with the exception of no more than one switch and one outlet below the base flood elevation if connected to a ground fault interrupt circuit breaker. (5) All buildings and StFUGtUres shall adhere to the StFiGter of either the state 0 federal elevation requirement. (d) Temporary structures. Certain types of structures (e.g., fruit stands, construction-site offices) may be sited temporarily on property for not more than 180 days without having to comply with the anchoring, elevation and other requirements for buildings provided the following criteria are met- (1) The structure is mobile, or can be made so, and is capable of being removed from the site with a minimum of 36 hours warning. (2) The applicant submits a plan for the removal of the structure, containing the following documentation: a. The name, address, phone number and emergency contact point of the individual responsible for the removal of the structure. b. The time at which the structure will be removed (i.e., a minimum of 72 hours in advance of the projected landfall of a hurricane). c. A copy of a contract or other suitable instrument with a trucking company to ensure the availability of removal of the structure when needed, together with the name, address, and emergency phone number of the responsible trucking company agent. d. Designation, accompanied by documentation (e.g., signed consent of the property owner), of a site outside the City to which the structure will be moved. e. Signatures of the applicant, property owner on which the structure will be placed, and owner of the structure, agreeing to abide by the terms of the removal plan. (3) Upon review and approval by the Floodplain Administrator, the permittee shall provide a copy of the permit and removal plan to the local emergency management coordinator. Section 30-142. - Subdivisions. (a) Minimum requirements. Subdivision proposals shall be reviewed to determine that- (1) Such proposals are consistent with the need to minimize flood damage and will be reasonably safe from flooding; (2) All public utilities and facilities such as sewer, gas, electric, communications, and water systems are located and constructed to minimize or eliminate flood damage; and Exhibit B Page 23 of 27 City of Aventura Ordinance No. 2022- (3) Adequate drainage is provided to reduce exposure to flood hazards; in Zones AH and AO, adequate drainage paths shall be provided to guide floodwaters around and away from proposed structures. (b) Subdivision plats. Where any portion of proposed subdivisions lies within a flood hazard area, the following shall be required- (1) Delineation of flood hazard areas and flood zones, and design flood elevations, as appropriate, shall be shown on preliminary plats; and (2) Compliance with the site improvement and utilities requirements of Section 30- 143 of this article. Section 30-143. - Site Improvements, Utilities, and Limitations. (a) Minimum requirements. All proposed new development shall be reviewed to determine that- (1) Such proposals are consistent with the need to minimize flood damage and will be reasonably safe from flooding; (2) All public utilities and facilities such as sewer, gas, electric, communications, and water systems are located and constructed to minimize or eliminate flood damage; and (3) Adequate drainage is provided to reduce exposure to flood hazards; in Zones AH and AO, adequate drainage paths shall be provided to guide floodwaters around and away from proposed structures. (b) Sanitary sewage facilities. All new and replacement sanitary sewage facilities, private sewage treatment plants (including all pumping stations and collector systems), and on- site waste disposal systems shall be designed in accordance with the standards for onsite sewage treatment and disposal systems in Chapter 64E-6, F.A.C. and ASCE 24 Chapter 7 to minimize or eliminate infiltration of floodwaters into the facilities and discharge from the facilities into flood waters, and impairment of the facilities and systems. (c) Water supply facilities. All new and replacement water supply facilities shall be designed in accordance with the water well construction standards in Chapter 62- 532.5007 F.A.C. and ASCE 24 Chapter 7 to minimize or eliminate infiltration of floodwaters into the systems. (d) Limitations on placement of fill. Subject to the limitations of this article, fill shall be designed to be stable under conditions of flooding including rapid rise and rapid drawdown of floodwaters, prolonged inundation, and protection against flood-related erosion and scour. In addition to these requirements, if intended to support buildings and structures (Zone A only), fill shall comply with the requirements of the Florida Building Code. (e) Limitations on sites in coastal high hazard areas (Zone V) and Coastal A Zones. In Exhibit B Page 24 of 27 City of Aventura Ordinance No. 2022- coastal high hazard areas and Coastal A Zones, alteration of sand dunes and mangrove stands shall be permitted only if such alteration is approved by the Florida Department of Environmental Protection and only if the engineering analysis required by Section 30- 126(b) of this article demonstrates that the proposed alteration will not increase the potential for flood damage. Construction or restoration of dunes under or around elevated buildings and structures shall comply with Section 30-147(e) of this article. Section 30-144. - Manufactured Homes. Manufactured homes sbaU (defined in 15C-1.0101, Florida Administrative Code) shall not be permitted in the City. Section 30-145. - Recreational Vehicles and Park Trailers. Recreational vehicles and park trailers shall not be permitted in the City. Section 30-146. - TANKS (a) Underground tanks. Underground tanks in flood hazard areas shall be anchored to prevent flotation, collapse or lateral movement resulting from hydrodynamic and hydrostatic loads during conditions of the design flood, including the effects of buoyancy assuming the tank is empty. (b) Above-ground tanks, not elevated. Above-ground tanks that do not meet the elevation requirements of Section 30-146(c) of this article shall: M Be permitted in flood hazard areas (Zone A) other than coastal high hazard areas and Coastal A Zones, provided the tanks are anchored or otherwise designed and constructed to prevent flotation, collapse or lateral movement resulting from hydrodynamic and hydrostatic loads during conditions of the design flood, including the effects of buoyancy assuming the tank is empty and the effects of flood-borne debris. Not be permitted in coastal high hazard areas (Zone V) and Coastal A Zones. (c) Above-ground tanks, elevated. Above-ground tanks in flood hazard areas shall be elevated to or above the design flood elevation and attached to a supporting structure that is designed to prevent flotation, collapse or lateral movement during conditions of the design flood. Tank-supporting structures shall meet the foundation requirements of the applicable flood hazard area. (d) Tank inlets and vents. Tank inlets, fill openings, outlets and vents shall be: (1) At or above the design flood elevation or fitted with covers designed to prevent the inflow of floodwater or outflow of the contents of the tanks during conditions of the design flood; and (2) Anchored to prevent lateral movement resulting from hydrodynamic and hydrostatic loads, including the effects of buoyancy, during conditions of the design flood. Exhibit B Page 25 of 27 City of Aventura Ordinance No. 2022- Section 30-147. - Other Development. (a) General requirements for other development. All development, including man-made changes to improved or unimproved real estate for which specific provisions are not specified in this article or the Florida Building Code, shall- (1) Be located and constructed to minimize flood damage; (2) Be anchored to prevent flotation, collapse or lateral movement resulting from hydrostatic loads, including the effects of buoyancy, during conditions of the design flood; (3) Be constructed of flood damage-resistant materials; and (4) Have mechanical, plumbing, and electrical systems above the design flood elevation or meet the requirements of ASCE 24, except that minimum electric service required to address life safety and electric code requirements is permitted below the design flood elevation provided it conforms to the provisions of the electrical part of building code for wet locations. (b) Concrete slabs used as parking pads, enclosure floors, landings, decks, walkways, patios and similar nonstructural uses in coastal high hazard areas (Zone V) and Coastal A Zones. In coastal high hazard areas and Coastal A Zones, concrete slabs used as parking pads, enclosure floors, landings, decks, walkways, patios and similar nonstructural uses are permitted beneath or adjacent to buildings and structures provided the concrete slabs are designed and constructed to be: (1) Structurally independent of the foundation system of the building or structure; (2) Frangible and not reinforced, so as to minimize debris during flooding that is capable of causing significant damage to any structure; and (3) Have a maximum slab thickness of not more than four (4) inches. (c) Decks and patios in coastal high hazard areas (Zone V) and Coastal A Zones. In addition to the requirements of the Florida Building Code, in coastal high hazard areas and Coastal A Zones decks and patios shall be located, designed, and constructed in compliance with the following- (1) A deck that is structurally attached to a building or structure shall have the bottom of the lowest horizontal structural member at or above the design flood elevation and any supporting members that extend below the design flood elevation shall comply with the foundation requirements that apply to the building or structure, which shall be designed to accommodate any increased loads resulting from the attached deck. (2) A deck or patio that is located below the design flood elevation shall be structurally independent from buildings or structures and their foundation systems, and shall be designed and constructed either to remain intact and in place during design flood conditions or to break apart into small pieces to minimize debris during flooding that is capable of causing structural damage to the building or structure Exhibit B Page 26 of 27 City of Aventura Ordinance No. 2022- or to adjacent buildings and structures. (3) A deck or patio that has a vertical thickness of more than twelve (12) inches or that is constructed with more than the minimum amount of fill necessary for site drainage shall not be approved unless an analysis prepared by a qualified registered design professional demonstrates no harmful diversion of floodwaters or wave runup and wave reflection that would increase damage to the building or structure or to adjacent buildings and structures. (4) A deck or patio that has a vertical thickness of twelve (12) inches or less and that is at natural grade or on nonstructural fill material that is similar to and compatible with local soils and is the minimum amount necessary for site drainage may be approved without requiring analysis of the impact on diversion of floodwaters or wave runup and wave reflection. (d) Other development in coastal high hazard areas (Zone V) and Coastal A Zones. In coastal high hazard areas and Coastal A Zones, development activities other than buildings and structures shall be permitted only if also authorized by the appropriate federal, state or local authority; if located outside the footprint of, and not structurally attached to, buildings and structures; and if analyses prepared by qualified registered design professionals demonstrate no harmful diversion of floodwaters or wave runup and wave reflection that would increase damage to adjacent buildings and structures. Such other development activities include but are not limited to: (1) Bulkheads, seawalls, retaining walls, revetments, and similar erosion control structures; (2) Solid fences and privacy walls, and fences prone to trapping debris, unless designed and constructed to fail under flood conditions less than the design flood or otherwise function to avoid obstruction of floodwaters; and (3) On-site sewage treatment and disposal systems defined in 64E-6.002, F.A.C., as filled systems or mound systems. (e) Nonstructural fill in coastal high hazard areas (Zone V) and Coastal A Zones.. In coastal high hazard areas and Coastal A Zones- (1) Minor grading and the placement of minor quantities of nonstructural fill shall be permitted for landscaping and for drainage purposes under and around buildings. (2) Nonstructural fill with finished slopes that are steeper than one unit vertical to five units horizontal shall be permitted only if an analysis prepared by a qualified registered design professional demonstrates no harmful diversion of floodwaters or wave runup and wave reflection that would increase damage to adjacent buildings and structures. (3) Where authorized by the Florida Department of Environmental Protection or applicable local approval, sand dune construction and restoration of sand dunes under or around elevated buildings are permitted without additional engineering analysis or certification of the diversion of floodwater or wave runup and wave reflection if the scale and location of the dune work is consistent with local beach- dune morphology and the vertical clearance is maintained between the top of the sand dune and the lowest horizontal structural member of the building. Exhibit B Page 27 of 27