07-21-2022 Commission Meeting AgendaCity Coininission
]Enid Weisman, Mayor
Denise Landman, Vice Mayor
Rachel S. Friedland, Commissioner
Billy Joel, Commissioner
Dr. Linda Marks, Commissioner
Marc Narotsky, Commissioner
Robert Shelley, Commissioner
a
City Manager
Donald J. Wasson
City Clerk
]Ellllisa L. Horvath, MMC
City Attorney
Weiss Scrota Hellman
Cole & Bierman
CITY COMMISSION MEETING AGENDA
JULY 219 2022
9:00 a.m.
Aventura Government Center
19200 West Country Club Drive
Aventura, FL 33180
1. CALL TO ORDER\ROLL CALL
2. OVERVIEW AND REVIEW OF PROPOSED OPERATING AND CAPITAL
BUDGET FOR FISCAL YEAR 2022/2023
3. MOTION TO ADOPT RESOLUTION TO ESTABLISH TENTATIVE MILLAGE
RATE:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA,
FLORIDA, ESTABLISHING A PROPOSED MILLAGE RATE FOR THE 2022/2023
FISCAL YEAR; PROVIDING FOR THE DATE, TIME AND PLACE OF THE PUBLIC
HEARING TO CONSIDER THE PROPOSED MILLAGE RATE AND TENTATIVE
BUDGET; AND PROVIDING FOR AN EFFECTIVE DATE.
4. ADJOURNMENT
This meeting is open to the public. In accordance with the Americans with Disabilities Act of 1990, all persons who are
disabled and who need special accommodations to participate in this meeting because of that disability should contact
the Office of the City Clerk, (305) 466-8901 or cityclerk@cityofaventura.com, not later than two days prior to such
proceedings. One or more members of the City of Aventura Advisory Boards may participate in the meeting. Anyone
wishing to appeal any decision made by the Aventura City Commission with respect to any matter considered at such
meeting or hearing will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim
record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be
based. Agenda items are available online at cityofaventura.com for viewing and printing, or may be requested through
the Office of the City Clerk at (305) 466-8901 or cityclerk@cityofaventura.com.
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ity ot Aventura
Proposed Operating and
Capital Budget
FISCAL YEAR 2022/20,23
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
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CITY COMMISSION
Mayor Enid Weisman
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Denise Landman
Commissioner Dr. Linda Marks
Commissioner Marc Narotsky
Commissioner Robert Shelley
CITY MANAGER
Ronald J. Wasson
DEPARTMENT DIRECTORS
Weiss Serota Helfman Cole & Bierman, P.L., City Attorney
Bryan Pegues, Assistant City Manger
Michael Bentolila, Chief of Police
Melissa Cruz, Finance Director
Ellisa L. Horvath, City Clerk
Jeff Kiltie, Arts & Cultural Center General Manager
Keven R. Klopp, Community Development Director
Joseph S. Kroll, Public Works/Transportation Director
Karen J. Lanke, Information Technology Director
Geoff McKee, Don Soffer Aventura High School Principal
Kimberly S. Merchant, Community Services Director
Anthony Tyrkala, Aventura City of Excellence School Principal
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
TABLE OF CONTENTS
City Manager's Budget Message............................................................................................................ i
Organization Chart/Our Mission Statement........................................................................................xvii
Distinguished Budget Presentation Award........................................................................................xviii
INTRODUCTION....................................................................................................................................1
CommunityProfile..............................................................................................................................2
Budget Procedures and Process.......................................................................................................4
FinancialPolicies...............................................................................................................................8
Cash Management/Investment Policies............................................................................................9
FundBalance Policies.....................................................................................................................10
Financing Programs and Debt Administration
.................................................................................11
CashManagement...........................................................................................................................13
Purchasing Policy and Administration.............................................................................................13
RiskManagement............................................................................................................................14
Demographics and Miscellaneous Statistics...................................................................................15
Budget Preparation Calendar..........................................................................................................16
Assessed Value Information............................................................................................................17
TaxRate Comparison......................................................................................................................18
Where Do Your Tax Dollars Go?.....................................................................................................19
Comparative Personnel Summary ...................................................................................................20
Privatized/Contracted City Services................................................................................................20
SUMMARY OF ALL FUNDS...............................................................................................................21
FundBalance Analysis........................................................................................................................24
GENERALFUND.................................................................................................................................25
Summaryof Budget.........................................................................................................................26
RevenueProjections........................................................................................................................29
Expenditures:
CityCommission...........................................................................................................................39
Officeof the City Manager............................................................................................................43
LegalDepartment.........................................................................................................................49
CityClerk's Office.........................................................................................................................53
FinanceDepartment.....................................................................................................................59
Human Resources Department....................................................................................................65
Information Technology Department............................................................................................71
PoliceDepartment........................................................................................................................77
Community Development Department.........................................................................................85
Community Services Department................................................................................................91
Public Works/Transporation Department.....................................................................................97
Arts & Cultural Center Department............................................................................................103
Non-Departmental......................................................................................................................109
CapitalOutlay.............................................................................................................................113
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
TABLE OF CONTENTS - CONTINUED
911 FUND..........................................................................................................................................131
DEBT SERVICE FUNDS...................................................................................................................135
CAPITAL PROJECTS FUND............................................................................................................153
STORMWATER UTILITY FUND.......................................................................................................157
POLICE OFFDUTY SERVICES FUND.............................................................................................161
SUMMARY OF CAPITAL IMPROVEMENT PROGRAM..................................................................165
2022/23-2026/27 Five -Year Highlights..........................................................................................166
Purpose of the Capital Improvement Program..............................................................................168
LegalAuthority...............................................................................................................................168
Development of the Capital Improvement Program......................................................................169
Capital Improvement Program Policies.........................................................................................169
Preparing the Capital Budget.........................................................................................................170
Locating a Specific Capital Project................................................................................................170
Summary of Recommended Projects............................................................................................171
Summary of Major Programs by Year...........................................................................................171
Summary of Proposed Appropriations by Funding Source...........................................................172
Summary of Projects by Location and Year..................................................................................173
Summary of Financing Plan Model................................................................................................174
Impact of Capital Projects on Operating Budget...........................................................................174
Proposed Beautification and Park Fcaility Improvement Projects................................................175
Proposed Transportation Improvement Projects...........................................................................176
Proposed Drainage Improvement Projects...................................................................................177
Proposed Public Building and Facility Improvement Projects.......................................................178
Proposed Information Technology Improvement Projects............................................................179
Proposed Capital Equipment Purchase and Replacement Projects.............................................180
Impact of Capital Projects on Operating Budget Schedule...........................................................182
APPENDICES
APPENDIX A — GLOSSARY OF ACRONYMS AND TERMS..........................................................185
APPENDIXB.....................................................................................................................................193
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Office of the City Manager
July 15, 2022
City of
Aventura
Government Center
19200 West Country Club Drive
Aventura, Florida 33180
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: FY 2022/23 Budget Message
Members of the City Commission:
In accordance with Article IV, Section 4.05 of the Charter of the City of Aventura (the "City"), I hereby
submit the proposed Operating and Capital Budget for all funds for the fiscal year beginning October 1,
2022, for your review and consideration. The budget document emphasizes a professional and
conservative fiscal approach and represents the single most important report presented to the City
Commission. It is primarily intended to establish an action, operational and financial plan for the delivery
of City services. It also represents the City's commitment to providing the highest level of City services to
maximize the quality of life for its citizens, businesses and visitors. The proposed budget provides the
resources to maintain our quality municipal services and facilities that make Aventura a premier
community to live, work and play. This document serves as an aid to the residents in providing a better
understanding of the City's operating and fiscal programs.
Budget Format/Transparency
This single budget document, which includes all City Funds and service programs, has been prepared to
provide the public with a comprehensive and transparent overview of all City services and financial
framework. A separate budget document for the Aventura City of Excellence School and the Don Soffer
Aventura High School is adopted by the City in June of each year. In order to further our efforts to inform
our residents how revenue is collected and spent on City services, the City's Website page entitled
"Financial Transparency" provides great depth into the City's budget by utilizing easy to view charts and
graphs. Users can track budget performance throughout the year and compare data to prior years.
The budget is a performance -based plan that links goals and objectives with the financial resources
necessary to achieve them. In order to ensure that goals and objectives established in the budget
planning process are translated into results, the resources allocation process is tied to performance.
The budget document contains performance workload indicators to facilitate this process. Every effort
was made to provide a budget document that can be fully reviewed and justified to the City Commission
and residents.
The preparation of the budget document marks a continued commitment to a planned and professional
process of developing a budget that will address the City's current and future issues. It also
demonstrates the City's commitment to providing adequate service levels and the necessary justification
to support all expenditure requests.
Operating and Capital Budget Implications Resulting from the
Coronavirus ("COVID-19") Pandemic
At the time the Operating and Capital Budget document was prepared and for the last two years,
COVID-19 has caused major disruption in international and U.S. economies and markets. Due to the
fear of further spread of the virus, many of our societal norms have been altered due to quarantines,
the cancellation of events and the overall reduction in business and economic activity.
As we have seen, the impacts and responses to COVID-19 on a global, national, state and local
level continue to evolve. With the rollout of the COVID-19 vaccine in FY 2021, things are slowly
returning to normal and we can see the light at the end of the tunnel. Since the pandemic's full
financial impact is unknown at this time, the Administration has prepared a conservative budget by
holding most operating revenues and expenditures relatively flat whenever possible.
As the distribution of the COVID-19 vaccine continues and with the infusion of various Federal
funding programs (i.e., CARES and the American Rescue Plan Act), City operations will continue to
stabilize and completely return to a "traditional" environment in the coming year.
In addition, the City Administration and City Commission continue to aggressively evaluate and
monitor the potential adverse effects that this event may have on the City's financial position,
operations, and its cash flows and will make any and all necessary budget adjustments to both our
revenues and expenditures. It is important to note that 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 impacts. It is quite possible that as more "actual" economic data becomes
available, and if the economic outlook appears worse than originally anticipated, additional reserve
funds may need to be utilized to provide temporary stabilization funds until affected revenues have
had time to fully recover to their pre-COVID-19 levels.
Ad Valorem Taxes
On July 1, 2022, the Miami -Dade County Property Appraiser advised the City that we experienced
an 8.77% increase in property values in comparison to the prior year. This is the 1 st year in the last
five years that we have seen an increase in the City's existing property values. This increase was
due to a booming housing market in the County coupled with new construction in 2022. In the
current year, the addition of new construction totaled approximately $65,997,000. However, with
inflation and interest rates surging, economists are predicting a mild recession ahead. Dramatic price
increases for materials and labor shortages are driving many of our expenditure line items up
including fuel, repairs and maintenance and equipment. In light of this and the economic uncertainty
related to recovery from the COVID-19 pandemic, the growth of the FY 2022/23 operating
expenditures was maintained in accordance with the FY 2021/22 adopted budget as much as
possible to improve the City's financial position going forward.
The budget does not include any significant expansion or additional areas of service except for the
continued start-up costs associated with the 41" year of operations of the Don Soffer Aventura High
School and the expansion 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 271" year in a row.
Due to the uncertainty of future property values and the overall economy, it is imperative that the
City continue to follow the policy that unless it is included in the budget or it is self-supporting, new
programs or projects should not be considered during the year. Going forward, developments
currently under construction will increase the City's tax base and the implementation of the new FPL
Franchise Agreement which began in June of 2020, should provide revenue to offset future service
demands. We need to continue to remain prudent and conservative in our financial management of
the City by only utilizing General Fund Reserves in the case of an emergency or to fund an
unanticipated economic event.
Budget Highlights
The budget process produced a total All Funds budget of $64,109,381 or 4.57% higher than the
previous year. This is a result of the completion of major capital outlay projects in the prior year.
Capital Outlay expenditures are budgeted at $1,908,025 and decreased by $1,041,152 compared to
the prior year. Projects include beautification and park facility improvements, road resurfacing and
the commitment to invest in state-of-the-art technology to serve and protect our residents.
Maintaining our infrastructure from government buildings to our park facilities continues to be a
major funding priority to ensure their sustainability well into the future.
The net operating costs for the All Funds budget increased by $3,618,993 or 8.97% as compared to
the previous year. The net General Fund operating costs increased by $3,120,987 or 8.50%. The
budget maintains our current level for all City services except for the following areas:
• Increases and changes to staff as explained under Personal Services beginning on page x.
• The overtime in the Police Department operational budget has increased by $100,000 due to
an anticipated increase in workload demands covered by this category.
• Building Inspection services and permit revenue increased due to an increase in the current
year activity which is expected to continue into FY 2022/23.
• Funding increased compared to the prior year to ensure that adequate coverage is provided
at our parks during the peak season and to accommodate increased attendance as we move
to being open 7 days a week, as well and to enhance City communications and internal
support.
• Recreational programming funding and expenditures increased due to an increase in the
current year activity as the recovery from the pandemic continues.
• At the time this document was prepared, City staff was in the process of negotiating with its
current carrier for Group Health Plan, Vision Plan and Employee Assistance Program
("EAP"). An increase for these costs has been considered in the development of this
document.
• Fuel costs for the Police and Public Works Departments increased by $159,000 or 63.27% to
support the rising gas prices.
• At the time this document was prepared, the City and the Dade County Police Benevolent
Association were in the middle of collective bargaining sessions to negotiate a new
Collective Bargaining Agreement ("CBA") which will become effective October 1, 2022.
FY 2022/23 Budget Priorities/Goals and Action Plans
The budget addresses the following priorities and goals that the City Commission has either adopted or
supported through policy or initiatives:
Enhance the safety and security of our residents, schools and businesses:
• Continue to provide effective police services, training and security measures at both Aventura
City of Excellence School ("ACES") and the Don Soffer Aventura High School ("DSAHS").
• Continue community outreach initiatives to engage the community in joint problem solving and
crime prevention techniques.
• Continue to utilize innovative technology throughout the community and with our business
partners to prevent, reduce and solve crime.
• Expand communications with the public by utilizing social media, community outreach and the
Police Department's Community Advisory Panel.
• Increased the Police Department's overtime and events budgets to meet the increased number
of departmental sponsored events.
Provide and support quality educational choices for Aventura students to succeed academically and
become productive citizens:
• Continue to operate ACES as an "A" rated high performing school and provide support services
thorough various City departments.
• Continue to ensure the successful expansion of the DSAHS to include 12t" grade in August
2022 including the funding of the upfront operating and capital costs.
Maintain efficient and responsive government which embraces the highest standards of service and
financial stability:
• For the 27t" year in a row no increase in the tax rate is recommended.
• Continue to focus on the five-year capital improvement program for the planned maintenance of
the City's infrastructure for Beautification and Park Facility Improvement Projects and Road
Resurfacing Program in the amount of $2,150,800 and $2,625,000, respectively.
• Maintain healthy reserves that ensures the City's ability to provide quality services under
challenging economic times and to address unforeseen emergencies.
• Continue the model of privatizing many City service areas while maintaining a small workforce
which has allowed for a more cost-effective service delivery system, as compared to the
traditional governmental structure.
• Continue to utilize technology to improve productivity and expand E-government applications.
Continue to explore alternate transportation modes to alleviate traffic and support bicycle friendly
initiatives:
• Continue to fund the free Aventura Express Shuttle Bus system that serves nearly 13,000 riders
a month and extend service to new developments.
• Continue to offer and expand On -Demand Transportation Services.
• Continue to implement recommendations included in the Unfiled Master Plan for Pedestrian and
Bicycle Connectivity.
• Continue to maintain and expand the Aventura bicycle sharing program.
• Continue to collaborate with state, county and local officials to address possible solutions to
traffic issues.
Community Engagement, Parks, Programs and Special Events:
• Maintain part-time seasonal Park Attendant hours in order to provide adequate coverage in the
peak season and accommodate increased attendance at our park facilities.
• Continue the afterschool program at the Community Recreation Center for Aventura students
that attend Aventura Waterways K-8.
• Continue youth travel soccer and basketball leagues that were established to respond to the
increased demand for these services in the community. The cost will be offset by fees charged
for this service.
• Continue the "Community Ride with the Police Department" Special Events which provide
opportunities for the residents to interact with the Police.
• Maintain funding to support a wide variety of programming for groups at the Aventura Arts &
Cultural Center.
• Continue to fund Family Movie Nights at Founders Park.
• Provide adequate funding to maintain our parks and recreational facilities at a high level.
• Continue to employ the Youth Advisory Board.
Environmental Sustainability and Go Green Initiatives
• Maintain Tree City USA status.
• Continue to improve the energy utilization at all City facilities by replacing inefficient and worn air
conditioning systems.
• Ensure that redevelopment projects that require land use/zoning revisions do not have a
negative impact on the community.
• Monitor and participate in regional efforts to address the impacts of rising sea level and the
long-range impacts of climate change.
• Implement strategies and recommendations included in the City's Comprehensive Stormwater
Management Plan to address drainage infrastructure improvements and long-range impacts of
climate change.
• Continue the "Go Green Award Program" sponsored by the Community Services Advisory
Board to recognize condominiums and businesses that have made efforts to reduce energy
consumption and implement recycling programs.
• Provide adequate funding to maintain our signature landscape, streets, rights -of -way and
facilities.
Maintain the silver level certification recognition by the Florida Green Local Government
Program.
Maintain the development incentives in the City's Green Building Program to encourage
developers to use green building standards.
THE REST OF THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
V
Summary of All Budgetary Funds
The total proposed budget for FY 2022/23, including all funds, capital outlay and debt service, (net of
interfund eliminations) is $64,109,381. This is $2,799,214 or 4.57% more than the prior year.
Operating expenditures total $43,958,945, while Capital Outlay expenditures and CIP Reserve total
$1,908,025 and $15,790,101, respectively for a total of $17,698,126. Debt Service expenditures total
$2,452,310.
All Funds
Fund Summary by Amount
FUND
General Fund
Police Education Fund
Transportation & Street Maint. Fund
911 Fund
Debt Service Funds
Capital Projects Fund
Aventura Charter High School Const. Fund
Stormwater Utility Fund
Police Offduty Services Fund
Subtotal
Interfund Eliminations
Total
PROPOSED % of
AMOUNT BUDGET
$ 58,378,386
87.84%
5,500
0.01 %
2,699,500
4.06%
106,800
0.16%
2,452,310
3.69%
864,407
1.30%
-
0.00%
1,402,000
2.11 %
550,000
0.83%
$ 66,458,903
100.00%
(2,349,522)
$ 64,109,381
All Funds
Fund Summary by Percentage
3.69% 1.30% �2.119/c 0.83%
4.06%� 6%
0.01%
87.84%
■ General Fund ■ Police Education Fund ■ Transport. &Street Maint. Fund
■ 911 Fund ■ Debt Service Funds ® Capital Projects Fund
Stormwater Utility Fund Police Offduty 5ervices Fund
W
Expenditures by category are as follows:
All Funds
Expenditure Category Summary by Amount
PROPOSED
CATEGORY AMOUNT
Personal Services
Contractual Services
Other Charges/Svcs
Commodities
Other Operating Expenses
Capital Outlay
Debt Service
Total
27.61%
0.39 0
1.27%
9.4
% of
BUDGET
$ 26,547,503
41.40%
10,266,085
16.01 %
6,081,637
9.49%
813,350
1.27%
250,370
0.39%
17,698,126
27.61 %
2,452,310
3.83%
$ 64,109,381
100.00%
All Funds
Category Summary by Percentage
3.83%
41.40%
■ Personal Services ■ Contractual Services Other Charges/Svcs ■ Commodities
Other Operating Exp. Capital Outlay Debt Service
M
The following chart shows a comparison of each department's budget for the past two (2) years.
The total budget amount is $2,799,214 or 4.57% more than the previous year, primarily resulting
from the increased cost of insurance, contracted labor, materials and supplies, increased building
inspection services, personnel changes, enhanced communication services, expansion of on -
demand transportation services and increase in community services programming as we return to
pre-COVID levels. These increases are offset by the reduction in planned capital outlay expenditures
in the coming year as the City continues to benefit from maintaining its equipment in prior years at
such a high level as well as American Rescue Plan Act ("ARPA') grant funding.
All Funds
Departmental Budget Comparison
DEPARTMENT
2021122
INCREASE
2022/23 (DECREASE)
% CHANGE
City Commission
$ 154,709 $
182,409
$ 27,700
17.90%
Office of the City Manager
764,675
1,409,769
645,094
84.36%
Legal
317,000
380,000
63,000
19.87%
City Clerk's Office
380,112
392,786
12,674
3.33%
Finance
1,121,069
1,108,712
(12,357)
-1.10%
Human Resources
-
237,402
237,402
100.00%
Information Technology
1,154,235
1,207,864
53,629
4.65%
Police
22,160,700
23,002,555
841,855
3.80%
Community Development
3,107,347
3,695,114
587,767
18.92%
Community Services
2,619,012
3,256,417
637,405
24.34%
Public Works/Transportation
6,129,180
6,323,348
194,168
3.17%
Arts & Cultural Center
886,788
901,444
14,656
1.65%
Non -Departmental
1,545,125
1,861,125
316,000
20.45%
Subtotal
40,339,952
43,958,945
3,618,993
8.97%
Capital Outlay
2,949,177
1,908,025
(1,041,152)
-35.30%
CIP Reserve
15,563,601
15,790,101
226,500
1.46%
Debt Service
2,457,437
2,452,310
(5,127)
-0.21 %
Total
$ 61,310,167 $
64,109,381
$ 2,799,214
4.57%
GENERALFUND
The General Fund is used to account for resources and expenditures that are available for the City's
general operations of City government functions.
Revenues
The projected revenues in the FY 2022/23 General Fund Budget that are available for allocation total
$58,378,386. This is an increase of $2,595,412 or 4.65% over the prior year and is comprised of the
following:
Locally Levied Taxes — The City's assessed value as reported by the County Property Appraiser is
$11,368,391,539. This amount is $917,034,881 or 8.77% higher than last year. The ad valorem
millage levy for FY 2022/23 is recommended to be 1.7261, which is the same rate adopted last year.
This will generate $18,641,832 as compared to last year's amount of $17,138,084. This represents
the 271" year without an increase. The budget projection for this category also includes $5,200,000,
$1,175,000 and $30,000 in electric, water and gas utility taxes, respectively. In addition, $425,000 in
premium taxes, $1,650,000 in unified communications tax and $875,000 in City business tax make
up the remainder of this category. All projections take into consideration historical data and various
assumptions for the coming year.
M
Licenses and Permits — The projected revenue for this category totals $7,544,500. This amount is
$780,000 or 11.53% more than the prior year's budget primarily due to the anticipated increases in
building permit revenue. The category also includes minor increases in revenue derived from electric
franchise fees.
Intergovernmental Revenues — The projected revenue for this category totals $3,334,676. This
amount is $52,000 or 1.58% more than the prior year's budget primarily due to the belief that State
Revenue Sharing and Half Cent Sales Tax will recover from their COVID-19 lows.
Charges for Services — The projected revenue for this category totals $2,886,643. This amount is
$556,297 or 23.87% more than the prior year's budget due to anticipated increases in programming
activity as enrollment rebounds from the negative COVID impact. In addition, a new membership
and guest fee was charged in FY 2021/22. The FY 2022/23 is the first year it will be budgeted for.
Fines and Forfeitures — The projected revenue for this category totals $1,982,500 and includes
revenues derived from county court fines and the intersection safety camera program. This amount
is $200,000 or 11.22% more than the prior year's budget primarily due to increased activity and the
anticipation of additional revenues due to the addition of a new camera in April 2022.
Miscellaneous Revenues — The projected revenue for this category totals $185,000 as we continue
to operate in very low interest rate environment.
Non -Revenue (Carryover) — This represents a projected available amount of fund balance totaling
$14,248,235 that has been utilized in preparing the budget.
Ad Valorem 1
32.28%
Carryover
24.41%
General Fund
Revenues by Source
Ix
Locally Levied Taxes
1 f,_n7%
0.32%
ises & Permits
12.92%
Intergovernmental
Revenues
5.71%
harges For Services
4.94%
& Forfeitures
3.40%
Expenditures
The projected expenditures in the FY 2022/23 General Fund Budget total $58,378,386 and are
balanced with the projected revenues. The operating expenditures have increased by $3,120,987 or
8.46% as compared to the prior year while total expenditures are $2,595,412 or 4.65% more than
the FY 2021/22 amount.
General Fund
Expenditure Category Summary
1W161:1*1WA
CATEGORY
2021/22
2022/23
(DECREASE)
% Change
% Change
Personal Services $
24,839,670 $
25,997,503
$ 1,157,833
4.66%
4.66%
Contractual Services
6,170,559
6,995,085
824,526
13.36%
13.36%
Other Charges/Svcs
5,073,634
5,993,427
919,793
18.13%
18.13%
Commodities
620,800
810,350
189,550
30.53%
30.53%
Other Operating Expenditures
204,085
233,370
29,285
14.35%
14.35%
Subtotal
36, 908, 748
40, 029, 735
3,120, 987
8.46%
8.46%
Capital Outlay
16,523,571
15,999,129
(524,442)
-3.17%
-3.17%
Transfer to Funds
2,350,655
2,349,522
(1,133)
-0.05%
-0.05%
Tota 1 $
55, 782, 974 $
58, 378, 386
$ 2,595,412
4.65%
4.65%
Personal Services
Personal Services increased by $1,157,833 or 4.66% compared to the prior year. Additional
information is outlined below:
Total Number of Employees: 199
• 186 full-time, inclusive of the elected officials (an increase of five (5) positions from the prior
year as outlined below).
• 13 part-time (a net reduction of three (3) positions as outlined below under General
Employees).
• 192.5 Full-time Equivalent (FTE)
A. General Employees (non -unionized) — General Information:
• Reflect a 2% increase, effective October 1, 2022.
• Reflect a performance/merit bonus amount that averages 3% per employee for those
employees who have not yet reached their maximum salary range.
Number of Employees: 114
• 101 full-time (an increase of four (4) positions from the prior year as outlined below).
• 13 part-time (a net reduction of two (2) positions as outlined below).
• 107.5 FTE
Changes to full-time staff: an increase of four (4) full-time positions as follows:
The Assistant City Manager position is a stand-alone role in FY 2022/23. In the previous year
it was held as a dual role titled Assistant City Manager — Finance and Administration which
was budgeted in the Finance Department in the previous year. This will now be budgeted in
the Office of the City Manager.
The Social Media Specialist position was converted from a part time to a full-time position in
FY 2021/22 in the Office of the City Manager.
x
• A budget manager position was added to the Finance department in anticipation of a shift of
duties to provide additional support for grant administration, implementation of a new ERP
and additional monitoring and duties related to the financial needs of the ACES and DSAHS.
• A part time park attendant position was converted into a full-time position to provide
adequate coverage at the parks. In FY 2021/22, the department experienced continuous
turnover and difficulties in retaining part time attendants.
Changes to part-time staff: a net reduction of two (2) part-time position as follows:
Decreases:
• One (1) part-time Social Media Specialist position has been converted to a full-time position
in the Office of the City Manager.
• As mentioned above one (1) part-time Park Attendant in the Community Services
Department has been converted to a full-time position.
Comparative Personnel Allocation Summary
2 - Year Presentation
2021 /22
2022/23
City Commission
7.0
7.0
Office of the City Manager
4.0
5.0
Legal *
-
-
City Clerk's Office
2.0
2.0
Finance
7.0
7.0
Human Resources ****
-
1.0
Information Technology
5.0
5.0
Police
130.0
130.0
Community Development
7.0
7.0
Community Services
23.0
23.0
Public Works/Transportation
8.0
8.0
Arts & Cultural Center*
-
-
Charter School **
4.0
4.0
Don Soffer Aventura H.S. ***
N/A
N/A
Total
197.0
199.0
* Departmental staff is provided through contractual services.
** Departmental staff is included in Charter School Fund
Budget Document.
*** Management is provided by CSUSA and departmental staff is
included in Don Soffer Aventura High School Fund Budget
Document.
**** Human Resources was grouped with Finance last year (FY 2021
B. Emolovees covered under a Collective Baraainina Aareement with Dade Countv Police
Benevolent Association ("Agreement") — General Information:
• Covers Police Officers and Sergeants.
• On October 1, 2022, the City will be entering into the 1st year of a new Agreement.
Negotiations have begun at the time this document was prepared.
• The new Agreement will expire on September 30, 2025.
xi
• The financial considerations of the negotiated Agreement have been incorporated into this
budget document.
• Effective October 1, 2022, the actuarial determined percentage for City contributions related
to the Police Officers' Retirement Plan will be 21.776%.
Number of Employees: 84
• 84 Full-time (one officer was added for FY2022/23 to meet the needs of the department).
• N/A Part-time (no change from the prior year).
Additional Information:
• The number of part-time seasonal Park Attendant hours in the Community Services
Department includes approximately $39,000 (consistent with the prior year) to ensure that
adequate coverage is provided during the peak season and to accommodate increased
attendance at our park facilities.
• The part-time Park Attendant hourly rate has been increased from $12.50 to $13.50 in order
to better attract these positions as well as to grow the rate gradually towards the new
minimum wage requirement of $15.00/hour by September 30, 2025.
• At the time this document was prepared, City staff was in the process of negotiating with its
current carrier for Group Health Plan, Vision Plan and Employee Assistance Program
("EAP"). An increase for these costs has been considered in the development of this
document.
• The City's per capita number of employees is significantly lower than that of adjacent
municipalities. This is due to the City's emphasis on privatizing major functions of City
services for greater productivity and cost savings. I am proud to work with a dedicated group
of City employees that strive to provide excellent services and are committed to our
community. Over the years and especially throughout the pandemic, they have proven that
our workforce can meet any challenge.
Operating Expenditures
The Contractual Services category is budgeted at $6,995,085 or 11.98% of the General Fund
budget. This is an increase of $824,526 over the prior year and is due to increases in contractual
costs (i.e., CAP government as explained earlier).
The Other Charges/Svcs category is budgeted at $5,993,427 or 10.27% of the General Fund
budget. This is an increase of $919,793 from the prior year and is primarily due to anticipated
increases in programming activity as enrollment rebounds from the negative COVID impact. A new
membership and guest fee were charged in FY 2021/22 and an increase in budget for electric and
water utilities as the City has exceeded the budget in these areas in the recent past.
The Commodities category is budgeted at $810,350 or 1.39% of the total General Fund budget while
the Other Operating Expenses category is budgeted at $233,370 or 0.40% of the total General Fund
budget.
Capital Outlay
General Fund capital outlay projects totaling $1,226,825 that address the City's capital, maintenance
and infrastructure needs have been included in the first year of the City's Capital Improvement
Program ("CIP") for 2022/23-2026/27. In addition, a Capital Reserve in the amount of $14,772,304
has been budgeted to fund future projects. Major General Fund capital outlay items include:
• $17,750 for citywide benches and trash cans
• $15,000 for security enhancements at Founders Park
• $12,000 for soccer goal sets and nets
• $25,000 for a shade shelter for the playground at Founder's Park
xii
$399,125 for computer equipment
$30,000 for police radios
• $36,000 to replace police in -car video equipment
• $380,000 for police vehicles and $83,000 for associated equipment
Transfer to Funds
This expenditure category totals $2,349,522 and includes transfers from the intersection safety
camera program of $150,000 to both ACES and DSAHS as well as transfers to the debt service
funds for principal and interest payments associated with our bank qualified loans. This is consistent
with the amounts transferred with the prior year.
General Fund
Summary of Expenditures by Department
CATEGORY
2021/22
2022/23
INCREASE
(DECREASE)
%Change
GENERAL GOVERNMENT
City Commission $
154,709 $
182,409
$ 27,700
17.90%
Office of the City Manager
764,675
1,409,769
645,094
84.36%
Legal
317,000
380,000
63,000
19.87%
City Clerk's Office
380,112
392,786
12,674
3.33%
Finance
1,121,069
1,108,712
(12,357)
-1.10%
Human Resources
-
237,402
237,402
100.00%
Information Technology
1,154,235
1,207,864
53,629
4.65%
Total General Gott
3,891,800
4,918,942
1,027,142
26.39%
PUBLIC SAFETY
Police
21,507,990
22,349,845
841,855
3.91%
Community Development
3,107,347
3,695,114
587,767
18.92%
Total Public Safety
24,615,337
26,044,959
1,429,622
5.81%
COMMUNITY SERVICES
Community Services
2,619,012
3,256,417
637,405
24.34%
Public Works/Transportation
3,350,686
3,046,848
(303,838)
-9.07%
Arts & Cultural Center
886,788
901,444
14,656
1.65%
Total Community Svcs.
6,856,486
7,204,709
348,223
5.08%
OTHER NON -DEPARTMENTAL
Non -Departmental
1,545,125
1,861,125
316,000
20.45%
Capital Outlay
16,523,571
15,999,129
(524,442)
-3.17%
Transfer to Funds
2,350,655
2,349,522
(1,133)
-0.05%
Total Other Non -Dept.
20,419,351
20,209,776
(209,575)
-1.03%
TOTAL $ 55,782,974 $ 58,378,386 $ 2,595,412 4.65%
Police Education Fund (110)
This Fund is used to account for revenues and expenditures associated with the two dollars ($2.00)
the City receives from each paid traffic citation, which, by state statute, must be used to further the
education of the City's Police Officers. A total of $5,500 is anticipated in revenue for FY 2022/23.
The amount budgeted for expenditures will be used for various state -approved training programs
throughout the year.
Finance Police
1..41% 38.44%
Information Technology
2.08%
City Clerk's Office
0.68%
Legal
0.65%
Office of the City— 77� Manager -- — —
2.42%
City Commission
0.31% /
TransfersJ
4.04%
Capital Outlay
27.52%
Community
Development
6.36%
Community Services
5.60%
Puhlic Works/Trans.
5.24%
Arts & Cultural Center
1.55%
Non -Departmental
3.20%
Transportation and Street Maintenance Fund (120)
This fund was established to account for restricted revenues and expenditures which by State
Statute and County Transit System Surtax Ordinance are designated for transportation
enhancements, street maintenance and construction costs. Revenues are projected to be
$2,699,500 for FY 2022/23. The County Transit System Surtax is estimated to generate $1,600,000.
The funds will be used to replace bicycles utilized by our Bicycle Sharing Program and to install new
crosswalk solar lighting locations. Operating expenditures for roadway and TVMS maintenance, the
citywide bicycle sharing program, the enhanced portion of the transit services and a portion of the
on -demand service are budgeted at $2,159,500. Additionally, Carryover — Impact Fees of $401,500
will provide funding for On -Demand Transit Services ($401,500).
911 Fund (180)
This fund is used to account for revenues and expenditures specifically earmarked for the City's
emergency 911 system in accordance with Florida Statute 365.172. The funds may be used to
provide emergency dispatch systems, training, communication, maintenance and repairs and related
capital outlay purchases. The fund offsets a portion of the emergency 911 operational costs. The
anticipated revenues for FY 2022/23, including carryover of $30,600 total $106,800. These funds will
be used to pay costs associated with the 911 system.
Debt Service Funds
The total budget for all Debt Service Funds is $2,452,310. These funds were established to account
for revenues transferred from the General Fund and the ACES Charter School Fund to satisfy the
debt service payments associated with the long-term financing of the following bank qualified loans:
Debt Service Fund Series 2010 & 2011 (230) — Established for the purchase of Founders Park, the
permanent Government Center site and construction of the Government Center. The original debt
was issued in 1999 and was refinanced in 2010 and 2011 through Bank of America. The proposed
budget for FY 2022/23 is $1,191,834.
Debt Service Fund Series 2012 (A) (250) — Established for the acquisition of the property for the
ACES Charter School and to partially fund the Community Recreation Center. The proposed budget
xiv
for FY 2022/23 is $360,476. The original debt was issued in 2002 and was refinanced in 2012
through SunTrust Bank.
Debt Service Fund Series 2012 (B) (290Z— Established for the construction and equipment of the
ACES Charter Elementary School. The proposed budget for FY 2022/23 is $402,788. The original
debt was issued in 2002 and was refinanced in 2012 through SunTrust Bank.
Debt Service Fund Series 2018 (291) — The original debt was issued in 2018 by BB&T Bank for the
partial construction and equipping of the DSAHS. The proposed budget for FY 2022/23 is $497,212.
Capital Projects Fund (392)
This fund was established to account for impact fees and other revenues specifically earmarked for
capital projects restricted by City Ordinances or City Commission policy. The total fund for FY
2021/22 is $864,407. Carryover amounts from prior year Police Impact Fees resulting from recent
development will be utilized for the replacement of Police Department equipment and is included at a
cost of $82,700. The fund also includes a capital reserve in the amount of $674,275 of which
$650,000 will be utilized for engineering costs associated with transportation improvements at W.
Country Club Drive and the William Lehman Causeway.
Aventura Charter High School Construction Fund (393)
This fund accounts for the funding sources and uses related to the construction and equipping of the
DSAHS and has a life -to -date approved budget of $17,518,469.
Stormwater Utility Fund (410)
This fund is used to account for revenues and expenditures specifically earmarked for the
construction and maintenance of the City's stormwater drainage system. Total revenues are
projected to be $1,402,000 for FY 2022/23 and will be utilized to support operating costs of $715,500
and drainage system improvements totaling $686,500. The City's Stormwater Utility Fee is
$3.50/ERU but will continue to be monitored to see if any adjustments may be necessary in order to
sustain the fund's projected future operating and capital expenditures.
Police Off -duty Services Fund (620)
This Fund was established to account for revenues and expenditures associated with services
provided by off -duty Police Officers in private customer details to the various businesses and
condominium associations. The proposed budget for FY 2022/23 is anticipated to be $550,000.
Summary
I am pleased to submit to you this FY 2022/23 budget document which will be reviewed in detail at
the July 21, 2022 Commission Meeting. Its preparation and formulation could not have been
accomplished without the dedicated assistance and efforts of all Department Directors and the
Finance Director. I am also extremely grateful to the City Commission for their continued support in
assuring that this City remains the City of Excellence.
Respectfully submitted,
Ronald J. as on
City Manager'
xv
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
xvi
CITY OF AVENTURA
ORGANIZATION CHART
City attorney
own unity
Public Safety oe-uelgpment
Department Delmrtme, nt
Residciits
City Camnni5sinn
City Manager
Alminrgtr n
sul-jOCIF Preparation
Cuslamer ervice
Organixab, nal oirerroght
City Clerk 11
Mcnutev
Reca ds Retention
Creriral Supporl
Elections
Finance Cammunity
Department $ervir<
Department
P6 Planwng FinarxarAccount 1-:1 Pa k5
Pairal Zoning Pumha&ft Special Events
Community Relatrons auilaeirg Inspections Recreatmn Programming
Criminal rnftgligalic-.,& Cope Enforcement AlhletieL
Traffic Enfon�menl moues
EGSnOrriit Ddveld>5n5d+11 Ciarrirtir+urlity RetrealGan Cb+i+ler
Emergency Preparedness 0mupational Licenses Community Garden
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Charter $ahaol Arts &Cultural Human information Public Wt l-W
Center Resources Technolo-gy Transportation
aepartrnent Depa went DepaTinnenl Di)partm-anl Department
K B SCt1001 Fadli[y MldnagiffinlB>M1i
Personnel Information Managemeni RI)YONWinn Mainle"n
Dion SofferAventura Perfanming Arls Programming Ftisk Managemerrl [�orriniunirqtions Mass Transri
Fish Sal. Commuriq Facilities Malnienanre
Capital Projects
h#anagemeni Provided by CSUSA StormaQJer prainage Mainle"nee
Our Mission Statement
Our mission is to join with our community to make Aventura a city of the highest quality and a city of
excellence. We do this by providing RESPONSIVE, COST EFFECTIVE AND INNOVATIVE local
government services.
xvll
GOVERNMENT FINIANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
zva. r
PRESENlEDTO
lity of A ventu ra
Florida
Fac ihv FL%ral Year 13gjivuns
October 01, 2021
LkLmot ti E. Dimehac
Government Finance Officers Association of the United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to City of Aventura, Florida, for its Annual Budget for the
fiscal year beginning October 1, 2021. In order to receive this award, a governmental unit must
publish a budget document that meets program criteria as a policy document, as a financial plan, as
an operations guide, and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform
to program requirements, and we are submitting it to GFOA to determine its eligibility for another
award.
xvlll
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
INTRODUCTION
Community Profile
Location and Size
The City of Aventura, (the "City") one of Miami-
Dade's newest communities, was incorporated on
November 7, 1995 and is a young, vibrant, full -
service municipality. The City has a diverse
demographic base and is recognized
internationally as a premier location in which to
live, shop and play.
The City has a land area of 3.2 square miles and is
home to 38,041 residents. It is located on the
Intracoastal Waterway in northeast Miami -Dade
County and is conveniently located between Miami
and Fort Lauderdale, just east of I-95.
The northern boundary of the City is the Miami -
Dade/Broward County line, the western is the
Florida East Coast ("FEC") Railroad, the eastern is
the Intracoastal Waterway and the southern
boundary is NE 1761h Street.
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Aventura is an upscale condo community with
some of South Florida's best-known large-scale
condominium projects and apartment buildings.
Restaurants, movie theaters and the Aventura Mall
are conveniently located nearby and downtown
Fort Lauderdale and Miami are just 20 minutes
away.
E
City Facts:
Location:
I. 12 miles north of Miami
I. 12 miles south of Fort Lauderdale
0 1 mile west of the Atlantic Ocean
Zip Codes: 33180, 33160
Police Force: 92 Sworn Officers / 37 Civilians
Major Economic Drivers: Retail and Medical
Number of Businesses: 2,414
Government Structure
The form of government used in the City of
Aventura, pursuant to its Charter, is a Commission -
Manager form of government. Under this form of
government the City Commission is the legislative
branch of the government and the City Manager is
the executive branch of the government. The City
Commission enacts Ordinances, the laws of the
City, adopts Resolutions authorizing actions on
behalf of the City, reviews plans for development
and establishes the policies by which the City is
governed. The City Manager is the Chief Executive
Officer of the City, overseeing the day-to-day
operations, administering the City's service
providers, preparing long range plans and
implementing the policies established by the City
Commission.
The City Commission hires the City Attorney, City
Clerk and the City Manager who then hires all
subordinate employees.
The City Commission is comprised of seven (7)
members, including the Mayor and six (6)
Commissioners.
The Mayor is the ceremonial leader of the City, the
presiding officer at Commission Meetings and is a
voting member of the Commission, with his/her
vote having no more or less weight than that of any
other member of the Commission. While the
leading political figure of the City, the Mayor does
not bear the responsibility nor has the authority of
directing the day-to-day municipal activities. The
Mayor executes all Ordinances, Resolutions and
issues Proclamations on behalf of the City, and
represents the City to other public and private
entities. The position of Mayor is considered to be
"part-time" and not an employee of the City. The
Mayor is elected at large to a four-year term and
may reside in any area of the City.
City Commissioners each have the same authority
and ability to bring, discuss and vote on matters
before the Commission. The position of
Commissioner is considered to be "part-time" and
not an employee of the City.
For election purposes, the City is divided by the
William Lehman Causeway into two (2) areas. The
City Charter requires that two (2) Commissioners
reside in the northern area, two (2) Commissioners
reside in the southern area and two (2)
Commissioners and the Mayor shall be elected
without regard to residence in any particular area.
The City Commission is committed to providing
quality municipal services at the lowest possible
cost. The City's operating departments include the
City Commission, Office of the City Manager,
Legal, City Clerk's Office, Finance, Information
Technology, Police, Community Development,
Community Services, Public Works/Transportation,
Arts & Cultural Center, Non -Departmental, Charter
School and the Don Soffer Aventura High School.
Always progressing...
Since the City's incorporation, millions of dollars
have been spent on infrastructure improvements
including streets, sidewalks, lighting, park
development, beautification projects, drainage,
pedestrian and safety improvements. Some of
these improvements include:
• A state-of-the-art Government Center provides
a one -stop -shop for its residents and houses
all governmental operations, including
Commission Chambers, Police Station and
administrative offices.
• A Community Recreation Center situated on
2.8 acres of land in a park like setting on the
waterfront. This 25,000 square foot facility
includes a gym, meeting rooms, computer lab,
exercise and aerobic facilities.
• The first municipal -run charter school in Miami -
Dade County. In order to address the growing
number of families with school age children,
the City Commission chose to take an
aggressive approach to meet its changing
demographics. Doors opened to the Aventura
City of Excellence School in the fall of 2003
which is adjacent to the Community Recreation
Center. The 84,000 square foot state-of-the-art
3
school serves 1,032 Aventura schoolchildren
from kindergarten to 81h grade.
In 2010, the City's Arts & Cultural Center
opened and has provided numerous
performing arts and cultural events for all age
groups in the community.
Three (3) years ago, the City completed
construction of the Don Soffer Aventura High
School which opened in August 2019. In
August 2022, it is anticipated that 800 91h 10th
1111h and 121h grade students will attend the
School.
Privatized/Contracted City Services
The City has adopted a model of privatizing many
service areas of its operations over the years. This
model has served us well by providing for a more
cost effective service delivery system, as
compared to the traditional government structure.
We are firm in our knowledge that we must
continue to remain prudent and conservative in our
financial management of the City while at the same
time maintain the high standard of providing
services to the community.
A list of the Privatized/Contracted City Services
can be found on the bottom of page 20.
Incorporation Accomplishments
❖ Highly Visible Police Department, Low
Crime Rate
❖ Strong and Growing Economic Base
❖ Lowest Tax Rate — No Increase for the
Past 26 Budgets
❖ New Parks and Recreational Opportunities
for All Age Groups
❖ Citywide Shuttle Bus Service — Ridership
Continues to Expand
❖ Road and Safety Improvements — Traffic
Lights, Sidewalks
❖ New Land Development Regulations —
Control Over Zoning
❖ Citywide Beautification Program — Bus
Shelters and Benches
❖ High Landscape and Roadway
Maintenance Standards
❖ Reduced Costs to Citizens — City's
Assumption of roads, landscaping and bus
service
❖ "A" rated Charter School
❖ Community Recreation Center
❖ Government Center
❖ Arts & Cultural Center
❖ The opening of the Don Soffer Aventura
High School in August 2019
❖ The offering of On -Demand Transportation
Services
Long Term Goals & Objectives
On November 7, 1995, the citizens of Aventura
overwhelmingly voted to approve the City's Charter
and officially incorporate as Miami -Dade County's
281" municipality. Incorporation afforded residents
the opportunity to improve the quality of
government services they receive and take control
of the City's destiny. Since incorporation, a great
deal of progress has been made to accomplish the
goals of incorporation with the creation of our own
police force, new and expanded parks and
recreation opportunities and citywide beautification
projects. Aventura is governed by a commission -
manager form of government, combining the
political leadership of its elected officials with the
executive experience of its City Manager. This
structure is vastly different from that of other local
governments, emulating the private sector by
privatizing services and emphasizing customer
service based on the following principles:
• Prompt response to citizen requests.
• One -stop service for permits and business
licenses.
• Commitment to public involvement.
• Utilization of "Electronic Government" to
provide service and information.
• Commitment to hiring only the most
qualified and highly motivated employees.
• Limiting the number of employees by
privatizing or contracting with the private
sector for many services.
• A professional, businesslike manner at all
times.
• An emphasis on quality not quantity.
• A high quality of life for citizens,
businesses and visitors.
• A safe and secure environment to live and
work.
• Low taxes.
• Establishing a small number of operating
departments that work closely with the
community.
S
Budget Procedures and Process
Budget System
The City of Aventura uses the Budgeting by
Objectives Process in the formulation of its budget.
Departmental Budgets include a Recap page that
contains the Department Description and
Personnel Allocation Summary and Organization
Chart. Each department also includes an
Objectives page and a Budgetary Account
Summary. The Objectives page presents a review
of the department objectives and
performance/workload indicators. The Budgetary
Account Summary provides expenditure detail and
a comparison of current and previous year's
expenditures. The Budgetary Process is intended
to be very valuable in communicating with the City
Commission and the City's residents.
Basis of Budgeting
The Basis of Budgeting refers to the method used to
determine when revenues and expenditures are
recognized for budgetary purposes. Budgets for
governmental funds are adopted on a basis that is
consistent with Generally Accepted Accounting
Principles ("GAAP") which require recognition of
transactions or events on a modified accrual basis
of accounting. This basis of accounting recognizes
increases and decreases in financial resources only
to the extent that they reflect near -term inflows or
outflows of cash.
Budget Process
The City's fiscal year begins on October 1st and
ends on September 301" of each year as mandated
by Florida statutes. When the certified taxable real
estate and tangible property values for the City is
received from the Miami -Dade County Property
Appraiser on July 1st of each year, the City
Manager then submits to the City Commission the
Proposed Operating and Capital Budget for the
coming year no later than July 151" of each fiscal
year. The preliminary millage rate is based on the
certified taxable value. The appropriations
contained in the proposed recommendation shall
not exceed the funds derived from taxation and
other revenue sources.
The City's Budget process began in April with a
staff meeting between the City Manager and
Department Directors to review budget philosophy
and develop overall goals and objectives. The
entire budget process encompasses approximately
five (5) months of the fiscal year. During this
period, meetings were held with Department
Directors, the City Commission and the public to
insure representative input. The budget calendar
that follows details the actions taken during the
budget process.
Budget Adoption
The budget is approved via Ordinance at two (2)
public meetings scheduled for September
conducted by the City Commission. The adopted
budget is integrated into the accounting software
system effective October 1st
Budget Control/Monitoring
Funds appropriated in the Budget may be expended
by and with the approval of the City Manager in
accordance with the provisions of the City Charter
and applicable law. Funds of the City shall be
expended in accordance with the appropriations
provided in the Budget and shall constitute an
appropriation of the amounts specified therein.
Supplemental appropriations or the reduction of
appropriations, if any, shall be made in accordance
with Section 4.07 of the City Charter.
The Budget establishes a limitation on expenditures
by department total. Said limitation requires that the
total sum allocated to each department for operating
and capital expenses may not be increased or
decreased without specific authorization by a duly -
enacted Resolution/Ordinance affecting such
amendment or transfer. Therefore, the City Manager
may authorize transfers from one individual line item
account to another, so long as the line item accounts
are within the same department and fund.
• The "Personnel Allocation Summary"
enumerates all authorized budgeted positions.
However, the City Manager may amend said
authorized budgeted positions in order to
address the operating needs of the department
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so long as sufficient budgeted funds are
available.
The budget is continually monitored to track
variances between actual and budgeted amounts.
Significant variances are investigated and
monitored for corrective action. Quarterly review
meetings are held with the Assistant City Manager
— Finance and Administration and City Manager.
Encumbrances do not constitute expenditures or
liabilities in the current year, but instead are
defined as commitments related to unperformed
contracts for goods or services, which are only
reported in governmental funds.
Budget Amendment
Upon the passage and adoption of the budget for the
City of Aventura, if the City Manager determines that
the department total will exceed its original
appropriation, the City Manager is authorized to
prepare such Resolutions/Ordinances for
consideration by the City Commission as may be
necessary and proper to modify any line item from
the Budget.
The Budget Amendment Process will differ as to
form depending on whether or not the original
budget appropriation is exceeded as follows:
• Any change or amendment to the budget that
will increase the original total appropriated
amount can only be accomplished with the
preparation of an Ordinance requiring two (2)
public hearings and approval by the City
Commission.
• Any change or amendment to the budget which
transfers monies within a fund but does not
increase the total appropriated amount can be
accomplished with the preparation of a
Resolution. This does not require a public
hearing, however, approval by the City
Commission is still necessary.
Basis of Accounting
Basis of Accounting refers to the time period when
revenues and expenditures are recognized in the
accounts and reported on the financial statements.
Basis of accounting relates to the timing of the
measurements made, regardless of the
measurement focus applied.
The accrual basis of accounting is followed for the
proprietary fund types. The modified accrual basis
of accounting is followed in the governmental fund
types and the expendable trust funds type. Under
the modified accrual basis of accounting, revenues
are recorded when susceptible to accrual, that is,
when they are both measurable and available.
Available means collectible within the current period
or soon enough thereafter to pay current liabilities.
Expenditures are generally recognized under the
modified accrual accounting when the related fund
liability is incurred. Exceptions to the general rule
are principal and interest on general long-term debt
which is recognized when due.
The City applies all applicable Governmental
Accounting Standards Board ("GASB")
pronouncements as well as the following
pronouncements issued on or before November
30, 1989, unless those pronouncements conflict
with or contradict GASB pronouncements:
Financial Accounting Standards Board ("FASB")
statements and interpretations, Accounting
Principles Board ("APB") opinions and Accounting
Research Bulletins ("ARBs").
During June 1999, the GASB issued Statement
No. 34. This statement established new accounting
and financial reporting standards for state and local
governments, which have been appropriately
implemented by the City.
Fund Structure
The accounts of the City are organized and
operated on the basis of funds and account
groups. A fund is an independent fiscal and
accounting entity with a self -balancing set of
accounts. Fund accounting segregates funds
according to their intended purpose and is used to
aid management in demonstrating compliance with
the finance -related legal and contractual
provisions. The minimum number of funds is
maintained consistent with legal and managerial
requirements. Account groups are a reporting
device to account for certain assets and liabilities
of the governmental funds not recorded directly in
those funds. The following governmental funds
have annual appropriated budgets:
Government Fund Types
The General Fund is the City's primary operating
fund. It accounts for all financial resources of the
City, except those required to be accounted for in
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another fund. Resources are derived primarily from
ad valorem taxes, utility taxes, franchise fees,
intergovernmental revenues and charges for
services. Expenditures are incurred to provide
general government, public safety, community
development and community services.
Special Revenue Funds account for revenue
sources that are legally restricted to expenditures
of specific purposes (excluding pension trusts and
major capital projects). Included in the budget are
the following special revenue funds:
• Police Education Fund (110)
• Transportation & Street Maintenance Fund
(120)
• 911 Fund (180)
The Debt Service Funds account for the servicing
of general long-term debt and are comprised of the
following funds:
• Debt Service Fund Series 2010 & 2011 (230)
• Debt Service Fund Series 2012 (A) (250)
• Debt Service Fund Series 2012 (B) (290)
• Debt Service Fund Series 2018 (291)
The Capital Projects Funds accounts for the
acquisition and/or construction of major capital
projects funded by impact fees or other revenues
earmarked for specific projects. Included in the
budget is the following Capital Projects Funds:
• Capital Projects Fund (392)
Proprietary Funds
The Enterprise Fund is used to account for
operations that are financed and operated in a
manner similar to a commercial enterprise, where
the intent of the governing body is that the costs of
providing goods or services to the general public
on a continuing basis be financed or recovered
primarily through user charges, or where the
governing body has decided that periodic
determination of the revenue earned, expenses
incurred, and/or net income is appropriate for
capital maintenance, public policy, management
control, accountability or other purposes. Included
in the budget is the following Enterprise Fund:
• Stormwater Utility Fund (410)
Police Offduty Services Fund (620)
This Fund was established to account for revenues
and expenditures associated with services
provided by offduty Police Officers in private
customer details to the various businesses and
condominium associations.
Funds Excluded from the Adopted Budget
American Rescue Plan Act ("ARPA") (101)
• 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. All funds must be obligated by
December 31, 2024, and expended by
December 31, 2026.
Aventura Charter High School Construction Fund
(393)
The Aventura Charter High School
Construction Fund was established to
account for the funding sources and uses
related to the construction and quipping of
the Don Soffer Aventura High School. As of
September 9, 2021, the remaining
expenditure being funding from this Fund
was completed.
Aventura City of Excellence School ("ACES")
Charter School Fund (190)
• The City owns and operates a charter K-8
school which is accounted for in a separate
special revenue fund. The City previously
entered into an agreement with Charter
Schools USA ("CSUSA") to provide
administrative and educational services to
ACES.
Don Soffer Aventura High School ("DSAHS")
Charter High School Fund (191)
• The DSAHS is a tuition -free public charter
high school that opened in August 2019 to
200 9th grade students. In August 2020 101h
grade was added bringing the total
enrollment to 415 students. In August 2021,
the 111h grade will be added bringing the total
enrollment to 620 students and in August
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2022 the 121h grade will be added to bring
total projected enrollment to 800 students.
The City has entered into a separate
management agreement with CSUSA to
provide the services necessary to organize,
manage, staff, operate and maintain the
DSAHS. The current year operating budget is
accounted for in a separate special revenue
fund and was prepared by CSUSA in
collaboration with the City's professional
staff.
Both ACES and the DSAHS have July 1 —
June 30 fiscal years. Their budgets are
adopted separately from each other and
apart from the City, by the Commission in
May of each year.
Blended Component Units
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.
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. (the "Foundation").
In June 2019, the City Commission approved
Resolution No. 2019-29, which approved the
articles of incorporation for the creation of 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.
Financial Policies
The City's financial policies, compiled below, set
forth the basic framework for the overall fiscal
management of the City. Operating independently
of changing circumstances and conditions, these
policies assist the decision -making process of the
City Manager and City Commission. These policies
provide guidelines for evaluating both current
activities and proposals for future programs.
Most of the policies represent long-standing
principles; traditions and practices that have
guided the City in the past and have helped
maintain financial stability over the last 27 years.
They are reviewed annually as a decision -making
tool and to ensure their continued relevance in an
ever -changing environment.
Operating Budget Policies
1. The City will maintain at a minimum, an
accessible cash reserve equivalent to eight
(8) weeks of operating costs.
2. No new or expanded services shall be
implemented without a corresponding
revenue source or the implementation of
trade-offs of expenses or revenues at the
same time. This applies to personnel,
equipment and any other peripheral
expenses associated with the service.
3. The City shall continue to support a
scheduled level of maintenance and
replacement of its infrastructure.
4. The City shall support capital expenditures
that reduce future operating costs.
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Capital Budget Policies
1. Each year, the City prepares a five-year
capital improvement program ("CIP")
analyzing all anticipated capital
expenditures and identifying associated
funding sources. Future capital
expenditures necessitated by changes in
population, changes in development,
growth, redevelopment or changes in
economic base will be calculated and
included in the capital update process.
2. The City will perform all capital
improvements in accordance with the
adopted CIP. The City will maintain its
physical assets at a level adequate to
protect the City's capital investment and
minimize future maintenance and
replacement costs. The budget will provide
for the adequate maintenance and the
orderly replacement of the capital
equipment from current revenues wherever
possible.
3. The City will provide sufficient funds to
replace and upgrade equipment as well as
to take advantage of new technology
thereby ensuring that employees have safe
and efficient tools to provide their service. It
reflects a commitment to further automation
and use of available technology to improve
productivity in the City's workforce. The
objective for upgrading and replacing
equipment includes: (1) normal
replacement as equipment completes its
useful life, (2) upgrades to new technology,
and (3) additional equipment necessary to
service the needs of ACES and the
DSAHS.
4. The City will use the following criterion to
evaluate the relative merit of each capital
project. Capital expenditures will foster
goals of:
a) Projects specifically included in an
approved replacement schedule.
b) Projects that reduce the cost of
operations.
c) Projects that significantly improve
safety and reduce risk exposure.
5. The classification of items as capital or
operating will be determined by two (2)
criteria - cost and frequency. Generally, a
capital project has a "useful life" of more
than one (1) year and a value of $5,000 or
more.
6. The City will coordinate development of the
CIP with the development of the operating
budget. Future operating costs associated
with new capital improvements will be
projected and included in the operating
forecasts.
7. The first year of the five-year CIP will be
used as the basis for formal fiscal year
appropriations during the annual budget
process.
8. The City will maintain all of its assets at a
level adequate to protect the City's capital
investment and to minimize future
maintenance and replacement costs.
9. The City will identify the estimated cost of
capital projects and prepare a funding
projection that considers revenues and
operating costs to be included in the CIP
document that is submitted to the City
Commission for approval.
10. The City will determine the most
appropriate financing method for all new
projects.
11.If appropriate, the City will attempt to
maintain a mixed policy of pay-as-you-go
and borrowing against future revenues for
financing capital projects.
12. The City will maintain ongoing
maintenance schedules relating to road,
sidewalk and drainage system
improvements.
13. The City will address and prioritize
infrastructure needs on the basis of
protecting the health, safety and welfare of
the community.
14. A CIP preparation calendar shall be
established and adhered to.
15. Capital projects will conform to the City's
Comprehensive Plan.
16. Long-term borrowing will not be used to
fund current operations or normal
maintenance.
17. The City will strive to maintain an
unreserved General Fund balance at a
level not less than 10% of the annual
General Fund revenue.
18.If new project appropriation needs are
identified at an interim period during the
fiscal year, the funding sources will be
identified and mid -year budget
amendments will be utilized to provide
formal budgetary authority. In addition,
budget amendments may be utilized to
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increase appropriations for specific capital
projects.
Revenue Policies
1. The City will attempt to maintain a
diversified and stable revenue system as a
shelter from short -run fluctuations in any
single revenue source.
2. The City will attempt to obtain new revenue
sources as a way of ensuring a balanced
budget.
3. The City will review fees/charges annually
and will design or modify revenue systems
to include provisions that automatically
allow charges to grow at a rate that keeps
pace with the cost of providing the service.
Cash Management/Investment Policies
On February 7, 2019, the City Commission re-
adopted, by Resolution, Chapter 6.6 of the
Administrative Policy Directives and Procedures
Manual, entitled "Investment Objectives and
Parameters" as the City's Investment Policy for the
Management of Public Funds. The Policy was
adopted in accordance with Section 218.415, F.S.,
and its underlying objective is to properly manage
and diversify the City's investments to ensure:
1. Safety of Capital
2. Liquidity of Funds
3. Investment Income
The purpose of this policy is to set forth the
investment objectives and parameters for the
management of public funds of the City. These
policies are designed to ensure the prudent
management of public funds, the availability of
operating and capital funds when needed and a
competitive investment return. This investment
policy applies to the investment of public funds in
excess of amounts needed to meet current
expenses, which includes cash and investment
balances of City funds.
A Complete list of the City's investment categories
may be found in ("APPENDIX B") entitled
Authorized Investment Summary Table.
Fund Balance Policies
The City hereby establishes and will classify
reservations of General Fund, Fund Balance, as
defined herein, in accordance with GASB
Statement No. 54 Fund Balance Reporting and
Governmental Fund Type Definitions. This policy
shall primarily apply to the City's General Fund.
Fund Balance shall be composed of
nonspendable, restricted, committed, assigned and
unassigned amounts.
Fund Balance information is primarily used to
identify the available resources to repay long-term
debt, fund capital improvements, stabilize property
tax rates, or enhance the City's financial position,
in accordance with policies established by the City
Commission.
Fund Balance Definitions and Classifications
Fund Balance — refers to the difference between
assets and liabilities reported in a governmental
fund. Listed below are the various Fund Balance
categories (in order from most to least restrictive).
Fund Balance — Nonspendable
Includes amounts that are not in a spendable form
(e.g., inventory) or are required, either legally or
contractually, to be maintained intact (e.g.,
principal of an endowment fund).
Examples include:
• Inventory
• Prepaid Expenditures
• Long -Term Portion of Receivables
• Corpus of a Permanent Fund
The City hereby establishes the following
Nonspendable Fund Balance Reserves in the
General Fund:
a) Inventory Reserve
The Inventory Fund Balance Reserve is
established to indicate those amounts
relating to inventories that are not in a
spendable form.
b) Prepaid Expenditures
The Prepaid Expenditures Fund Balance
Reserve is established to indicate those
amounts relating to prepaid expenditures
that are not in a spendable form.
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Fund Balance — Restricted
Includes amounts that can be spent only for the
specific purposes stipulated by external resource
providers (e.g., creditors, grant providers,
contributors or laws or regulations of other
governmental entities), constitutionally, or through
enabling legislation (that is, legislation that creates
a new revenue source and restricts its use).
Effectively, restrictions may be changed or lifted
only with the consent of resource providers and
when they are legally enforceable.
Fund Balance — Committed
Includes amounts that can be used only for the
specific purposes as established by the adoption of
this policy and the annual budget ordinance by the
City Commission. Commitments can only be
removed or changed by taking the same action
that originally established the commitment (e.g., an
ordinance).
Committed Fund Balance remains binding unless
removed in the same manner in which it was
established. The action to impose the limitation on
resources needs to occur prior to the close of the
fiscal year, although the exact amount may be
determined subsequently. Contractual obligations
should be incorporated to the extent that existing
resources in the fund have been specifically
committed for use in satisfying those contractual
obligations. Encumbrances may be reported as
committed.
The City hereby establishes the following
Committed Fund Balance Reserves in the General
Fund:
a) Capital Reserve
The Capital Fund Balance Reserve is
committed by the City Commission as set
forth in the annual budget ordinance (and
any amendments thereto) to be utilized in
future years to fund various capital needs.
b) Hurricane/Emergency Recovery
Operating Reserve
The Hurricane/Emergency Recovery
Operating Fund Balance Reserve is to be
maintained by the City Manager at a
minimum level of $5,000,000 for the
purposes of responding to and providing
relief and recovery efforts to ensure the
maintenance of services to the public
during hurricane/emergency situations.
Such emergencies include, but are not
limited to hurricanes, tropical storms,
flooding, terrorist activity and other natural
or man-made disasters. Additional funds
may be appropriated when necessary via a
budget amendment ordinance. This
Reserve may not necessarily be
established in the annual budget. In the
event these funds are utilized, they should
be replenished in order to prepare for
possible future events. The City will make
every effort to replenish this reserve over a
five-year period beginning with the
completion of recovery from the event for
which the reserve funds were used.
Fund Balance — Assigned
Includes amounts that the City intends to use for
specific purposes or projects as authorized by the
City Manager. In governmental funds other than
the General Fund, assigned fund balance
represents the amount that is not restricted or
committed. This indicates that resources in other
governmental funds are, at a minimum, intended to
be used for the purpose of that fund. An
appropriation of existing fund balance to eliminate
a projected budgetary deficit in the subsequent
year's budget in an amount no greater than the
projected excess of expected expenditures over
expected revenues satisfies the criteria to be
classified as an assignment of fund balance.
Encumbrances resulting from issuing purchase
orders as a result of normal purchasing activities
approved by appropriate officials may be reported
as assigned.
Fund Balance — Unassigned
Unassigned fund balance for the General Fund
includes all amounts not contained in the other
classifications. Unassigned amounts are the
portion of fund balance which is not obligated or
specifically designated and are generally available
for any purpose. If another governmental fund has
a fund balance deficit, then it will be reported as a
negative amount in the unassigned classification in
that fund. Positive unassigned amounts will be
reported only in the General Fund. The Minimum
Level of Unassigned Fund Balance of the General
Fund, at the beginning of each fiscal year, shall not
be less than 10% of the annual General Fund
revenue. In any fiscal year where the City is unable
to maintain this 10% minimum reservation of fund
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balance as required in this section, the City shall
not budget any amounts of unassigned fund
balance for the purpose of balancing the budget. In
addition, the City Manager will make every effort to
reestablish the minimum Unassigned Fund
Balance in a 24 — 36 month period beginning with
the year from which the reserve funds fell below
the 10% threshold.
Spending Order of Fund Balance
The City uses restricted amounts to be spent first
when both the restricted and unrestricted fund
balance is available unless there are legal
documents/contract that prohibit doing this, such
as in grant agreements requiring dollar for dollar
spending. Additionally, the City would first use
committed fund balance, followed by assigned fund
balance and then unassigned fund balance when
expenditures are incurred for purposes for which
amounts in any of the restricted fund balance
classification could be used. Open encumbrances
at the end of the fiscal year may only be classified
as committed or assigned, depending on at what
level of authorization originally established them.
Annual Review and Determination of
Fund Balance Reserve Amounts
The City Manager shall issue a report on an annual
basis to the City Commission outlining compliance
with the fund balance policy
Accounting, Auditing, and
Financial Reporting Policies
An independent audit will be performed annually.
The City will produce annual financial reports in
accordance with GAAP as outlined by the GASB.
Financing Programs and Debt Administration
The City currently has four (4) outstanding long-
term debt issues. At September 30, 2022, the
projected aggregate outstanding principal balance
will be $16,880,000.
Debt Service Fund Series 2010 & 2011 (230)
Due to a very favorable interest rate environment,
in September of 2010, the City issued a partial
advance refunding of the original Series 1999
Revenue Bonds with a Bank Loan (described
below) that resulted in a more than $1.1 M NPV
savings over the life of the loan. The remaining
portion of the original Series 1999 Revenue Bonds
was refunded in February of 2011 and resulted in a
nearly $530,000 NPV savings over the life of its
loan.
The Series 2010 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt service
payments each year. This loan is structured the
same as a serial bond issue with principal
payments due on April 1st and semi-annual interest
payments due on April 1st and October 1st of each
year with the final maturity on April 1, 2029. Debt
service requirements average approximately
$751,000 per year over the 19-year life of the
obligation. The interest rate is locked at 3.42%.
The Series 2011 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt service
payments each year. This loan is structured the
same as a serial bond issue with principal
payments due on April 1st and semi-annual interest
payments due on April 1 st and October 1 st of each
year with the final maturity on April 1, 2029. Debt
service requirements average approximately
$406,000 per year over the 19-year life of the
obligation. The interest rate is locked at 3.64%.
Debt Service Fund Series 2012 (A) (250) &
Series 2012 (B) (290)
Due to a very favorable interest rate environment,
in June of 2012, the City refunded the original
Series 2002 Revenue Bonds with a Bank Loan
(described below) that resulted in a more than
$2.51M NPV savings over the life of the loan.
The Series 2012 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt service
payments each year. This loan is structured the
same as a serial bond issue with principal
payments due on August 1st and semi-annual
interest payments due on February 1st and August
1st of each year with the final maturity on August 1,
2027. Debt service requirements average
approximately $368,000 and $411,000 for Debt
Service Funds 250 and 290, respectively per year
over the 15-year life of the obligation. The interest
rate is locked at 2.65%.
Debt Service Fund Series 2018 (291)
The Series 2018 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt service
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payments each year. This loan is structured the
same as a serial bond issue with principal and
interest payments due on February 1st and August
1 st of each year with the final maturity on August 1,
2038. Debt service requirements average
approximately $497,000 per year over the 20-year
life of the obligation. The interest rate is locked at
3.68%.
Debt Policy and Administration
The City has established an informal policy
regarding the utilization and management of debt
instruments. Debt is used for a variety of purposes.
The principal use of debt by the City has been for
making capital expenditures. This informal policy
was formed to establish criterion and procedures
for the issuance of debt financing by the City. This
Debt Policy supports the commitment of the City
Commission, management, staff and other
decision makers to adhere to the sound financial
management practices including full and timely
repayment of all borrowings and achieving the
lowest possible cost of capital.
1. General
a) The City will analyze all funding
alternatives in order to minimize the
impact of debt structures on the
taxpayers.
b) The City may utilize debt to refinance
current debt or for the acquisition,
construction or remodeling of capital
improvement projects that cannot be
funded from current revenue sources or
in such cases wherein it is more
equitable to the user of the project to
finance the project over its useful life.
2. Debt Structure
The City may consider the use of credit
enhancements (letters of credit, bond
insurance, surety bonds, etc.) when such
credit enhancements process cost
effective.
3. Issuance of Obligations
a) The City may retain an independent
financial advisor for advice on debt
structuring and marketing debt
issuances.
b) The City may also retain independent
bond counsel and disclosure counsel
for legal and procedural advice on all
debt issuances.
c) As necessary, the City may retain other
service advisors, such as trustees,
underwriters and pricing advisors.
d) Any process utilized to select
professional service providers in
connection with the City's debt program
shall be in conformance with City
purchasing policies, procedures and
requirements.
4. Maturity of the Debt
Bonds will generally not have more than
thirty (30) year duration.
Payment of Debt
Pre -authorized electronic payments are
utilized to ensure that all debt related
payments are made and received in a
timely manner.
Debt Limit
Although the City Charter makes no reference to
limitations in establishing debt (i.e., debt limit), the
City has limited its borrowing to prudent levels that
are able to be satisfied with existing revenue and
cash flow projections. The City utilizes debt
financing on large expenditures for capital projects
or purchases that may be depreciated over their
useful lives. By using debt financing, the cost of the
expenditure is amortized over its useful life
allowing the expenditure to be matched against
revenue streams from those receiving the benefits.
When establishing debt, there are a number of
factors that must be considered in the process.
These factors include the long-term needs of the
City and the amount of resources available to
repay the debt. There are different ways for a City
to achieve debt financing. The City may obtain a
bank loan, issue special revenue bonds or ask the
residents to approve a ballot item authorizing the
issuance of general obligation bonds. The
Commission considers the asset's useful life and
current economic conditions, to determine the
appropriate type of financing instrument.
Cash Management
Pooled Cash
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The City maintains a pooled cash account for all
funds, enabling the City to invest large amounts of
idle cash for short periods of time and to optimize
earnings potential. Cash and cash equivalents
represents the amount owned by each City fund.
Interest earned on pooled cash and investments is
allocated monthly based on cash balances of the
respective funds. Investments are reported at their
fair value based on quoted market prices as
reported by recognized security exchanges.
Investment Categories
Cash, Cash Equivalents and Investments
This investment category consists of cash and
short-term investments with original maturities of
three (3) months or less when purchased, includes
cash on hand, demand deposits and investments
with the Florida SBA Pool.
Operating Account
The City's operating funds are currently in a Full
Analysis Public Funds Account. This account earns
a combination of credit against our analysis
charges in addition to interest income. At June 30,
2021, the City's funds were collateralized
according to the Qualified Public Depository
program, where banks are required to maintain
collateral amounts with the Florida Pool.
Florida SBA Pool ("Florida Prime")
Florida Prime is a 2a7-like pool and the value of
the City's position is the same as the value of the
pool shares and is recorded at amortized cost.
Investments under Management
In May of 2009 the City contracted with an
Investment Manager to manage a portion of the
City's investment portfolio in accordance with our
Investment Objectives and Parameters Policy. The
City utilizes a 3rd- Party Custodian for all of the
City's investments under the direction of our
Investment Manager.
Purchasing Policy and Administration
The purchasing process involves the act and
function of responsibility for the acquisition of
equipment, materials, supplies and services
arriving at a fair and reasonable price and terms,
preparing the contract or purchase order, and
following up to ensure timely delivery. Our goal is
to promote the City's best interest through
planning, evaluation and selection of vendors in
order to obtain cost effective and efficient goods
and services. The Finance Department via the
Purchasing Agent is to conduct all purchasing
activities in a manner that is conducive to building
and maintaining a professional relationship with
vendors while buying the goods and services
required at the lowest possible cost to the City.
Objectives
To provide at the time and place needed in the
proper quantity and of the proper quality: all
materials, supplies, tools, equipment and services
for the operations of the City.
1. To secure such materials, supplies, tools,
equipment and services at the lowest
possible cost, consistent with prevailing
economic conditions, while establishing
and maintaining a reputation for fairness
and integrity.
2. To furnish members of management with
timely information and to advise them how
market conditions and trends could affect
the future availability and price of any
needed materials, supplies, tools,
equipment and services.
3. Conduct all purchasing in accordance with
City Ordinance No. 96-07 as amended by
Ordinance No. 2006-17.
4. Stimulate competitive bidding and provide
interested vendors with an opportunity to
offer their products and/or services to the
City.
Purchasing Guidelines
1. Purchases < or = to $2,500
Do not require competitive bidding or City
Commission approval.
2. Purchases > $2,500 but < $50,000
May be made or entered into by the City
Manager without City Commission
approval, provided that three (3) quotes are
obtained.
Purchases > $50,000
Except as exempted by sections 2-253 and
2-256, shall be awarded by the City
Commission after formal competitive
Bidding, (e.g., Request for Proposal
[RFP]).
14
Risk Management
The City maintains an insurance policy through the
Florida Municipal Insurance Trust for general
liability, automobile, property, flood, workers'
compensation coverage and other miscellaneous
insurance coverages for City -owned or leased
facilities and equipment. The liability limit under
this policy is $5,000,000.
THE REST OF THIS PAGE HAS
INTENTIONALLY BEEN LEFT BLANK
DEMOGRAPHICS AND MISCELLANEOUS STATISTICS
Date of Incorporation:
Form of City Government:
Area:
Population per State Estimate('):
Ethnic Distribution(4):
White (Non -Hispanic)
Hispanic
Age Distribution(4):
Under 18 16.5%
19-64 54.9%
65+ 28.6%
FISCAL YEAR 2022/23
November 7, 1995
Commission — Manager
3.2 Square Miles
40,371
51.9%
42.3%
Average Household Size:
Average Household size(4) 2.08
Average Family size (2) 2.66
Housing Occupancy:
Total housing units(2) 26,120
Owner occupied housing units(4) 64.6%
Renter occupied housing units(4) 35.4%
Seasonal, recreational and vacant
housing units(2) 8,228
African American 2.2%
Other 3.6%
Full -Time Employees: 177 Public Tennis Courts: 3
Public Facilities Located
within Corporate Limits: Public Recreation Centers: 1
Public Parks: 7 Public Schools: -
Open Space Recreation (acres): 32
Arts & Cultural Center: 1 Charter Schools: 2
Public Libraries(3): 1 Aventura City of Excellence School (K-8)
Don Soffer Aventura High School
Police Stations: 1
Fire Stations(3): 2
(1) University of Florida, Bureau of Economic and Business Research. Population is an estimate
as of April 1, 2021
(2) U.S. Census Bureau, Profile of General Demographic Characteristics: 2010 for Aventura,
Florida
(3) Operated by Miami -Dade County
(4) U.S. Census Bureau, QuickFacts Aventura City, Florida as of July 1, 2021
15
BUDGET PREPARATION CALENDAR
FISCAL YEAR 2022/23
DATE RESPONSIBILITY ACTION REQUIRED
April 1 City Manager Distributes prior year Objectives and
All Department Directors Performance Workload Indicators
to be updated in accordance with
our philosophy.
April 9 City Manager Electronic spreadsheets are delivered to
Department Directors with updated
budget preparation directives.
April 12 All Department Directors Completed budget estimates are submitted to
to City Manager the City Manager. Revenue estimates
May 7 Finance Department are prepared.
May 7 Finance Department Completion of non -General Fund budgets to
to City Manager include totals of all revenues and
May 28 expenditures submitted to City Manager.
June 1 City Manager Conducts departmental budget review
to Finance Director meetings, balances budget and prints
June 18 budget document.
July 15 City Manager City Manager's recommended budget
document and message are submitted to
City Commission.
July 21 City Commission Budget Review Meeting, adopt tentative ad
City Manager valorem rate to transmit to County for
notification purposes.
September 13* City Commission
First reading on budget and ad valorem tax
rate ordinances.
September 22* City Commission Second reading on budget, ad valorem tax
rate ordinance and Public Hearing.
September 24 Finance Director Documents transmitted to Property
Appraiser and State.
October 1 All Departments New budget becomes effective
* Dates are subject to change based on School Board and Miami -Dade County Commission meeting dates.
iry
ASSESSED VALUE INFORMATION
(LAST TEN FISCAL YEARS)
Fiscal Year
Tax
Less:
Total Taxable
Ended
Roll
Real Personal Tax Exempt
Assessed
September 30,
Year
Property Property Real Property
Value
2013
2012
7,832,825,557
216,503,467
(548,090,007)
7,501,239,017
2014
2013
8,109,509,199
211,480,897
(534,557,698)
7,786,432,398
2015
2014
8,734,453,409
198,681,857
(538,824,136)
8,394,311,130
2016
2015
9,418,840,654
208,455,823
(532,334,375)
9,094,962,102
2017
2016
10,256,329,248
216,738,181
(571,373,185)
9,901,694,244
2018
2017
10,450,567,929
223,735,802
(575,305,868)
10,098,997,863
2019
2018
10,669,786,837
251,121,004
(555,067,665)
10,365,840,176
2020
2019
11,012,770,618
286,759,608
(559,343,594)
10,740,186,632
2021
2020
10,835,195,692
309,145,157
(594,123,975)
10,550,216,874
2022
2021
10,775,110,254
301,043,151
(624,796,747)
10,451,356,658
Note: (1) Florida Law requires that all property be assessed at current fair market value.
Taxable Assessed Value
(in billions)
$12 ��yy
O ''� �tid ^ydhh �y0 •
ti o.
$11��p • S
$10
$9�� .
1'L i
$7
$6
2010 2012 2014 2016 2018 2020 2022 2024
The City experienced losses in Taxable Assessed Value ("TAV"), prior to the addition of new
construction, in Tax Roll Years 2018 — 2021. In Tax Roll Years 2018 — 2019, there was sufficient
new construction to more than offset these losses, resulting in small net increases to the TAV in
those years. In Tax Roll Years 2020 — 2021, this was not the case, resulting in small net decreases
to the TAV in those years. Tax Roll Year 2022 is the 1st year in the last five years that we have seen
an increase in the City's existing property values.
17
TAX RATE COMPARISON
The City of Aventura has the lowest tax rate in Miami -Dade County. The table below compares the
adopted tax rates of cities located within the County for fiscal year 2021/22:
Millage Total Operating Debt
Code City Millage Millage Millage
2800
Aventura
1.7261
1.7261
-
3000
Uninc. County
1.9283
1.9283
-
1200
Bal Harbour
1.9654
1.9654
-
3100
Sunny Isles
2.1000
2.1000
-
3200
Miami Lakes
2.3127
2.3127
-
2000
Pinecrest
2.3500
2.3500
-
3300
Palmetto Bay
2.4000
2.4000
-
3500
Doral
2.4360
1.9000
0.5360
3600
Cutler Bay
2.8332
2.8332
-
2400
Key Biscayne
3.1990
3.1990
-
1300
Bay Harbor Island
3.5900
3.5900
-
2200
Medley
3.9000
3.9000
-
2500
Sweetwater
3.9948
3.9948
-
1400
Surfside
4.2000
4.2000
-
0900
South Miami
4.3000
4.3000
-
2600
Virginia Gardens
4.9000
4.9000
-
2700
Hialeah Gardens
5.1613
5.1613
-
300
Coral Gables
5.5590
5.5590
-
200
Miami Beach
6.0515
5.7626
0.2889
2100
Indian Creek
6.3000
6.3000
-
0400
Hialeah
6.3018
6.3018
-
1000
Homestead
6.6205
6.2055
0.4150
0700
North Miami Beach
6.7740
6.2000
0.5740
2300
North Bay Village
6.8155
5.8484
0.9671
1500
West Miami
6.8858
6.8858
-
0500
Miami Springs
7.2095
7.2095
-
1600
Florida City
7.2946
7.2946
-
0600
North Miami
7.5000
7.5000
-
3400
Miami Gardens
7.6647
6.9363
0.7284
0100
Miami
7.9900
7.6665
0.3235
1100
Miami Shores
8.2638
7.9000
0.3638
1800
El Portal
8.3000
8.3000
-
1900
Golden Beach
8.4000
8.13631
0.2637
1700
Biscayne Park
9.5000
9.5000
1 -
0800
O a-Locka
9.6500
9.6500
-
Source: Miami -Dade County Office of the Property Appraiser
2021 Adopted Millage Rates Schedule
iR
Miami -Dade County
WHERE DO YOUR TAX DOLLARS GO?
(Based on fiscal year 2021/22 Tax Rates)
Miami -Dade County School Board City of Aventura
Everglades FIND
Okeechobee Basin SFWM
(depiction above is for representational purposes only and is not designed to exact scale)
2021/2022
Adopted
Taxing Authority
Millages
%
Miami -Dade County
8.3791
48.15%
Miami -Dade County School Board
7.0090
40.27%
South Florida Water Management District (SFWMD)
0.1061
0.61%
Everglades
0.0365
0.21 %
Okeechobee Basin
0.1146
0.66%
Florida Inland Navigation District (FIND)
0.0320
0.18%
City of Aventura
1.7261
9.92%
Total Millage Rate
19
17.4034 100.00%
COMPARATIVE PERSONNEL SUMMARY
Comparative Personnel Allocation Summary
10 -Year Presentation
2013/14
2014/15
2015/16
2016/17
2017/18
2018/19
2019/20
2020/21
2021/22
2022/23
City Commission
7.0
7.0
7.0
7.0
7.0
7.0
7.0
7.0
7.0
7.0
Office of the City Manager
3.6
3.6
3.6
3.0
3.0
3.0
3.0
2.0
4.0
5.0
Legal'
-
-
-
-
-
-
-
-
-
-
City Clerk's Office
2.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
Finance
7.0
7.0
7.0
7.0
7.0
7.0
7.0
7.0
7.0
7.0
Human Resources ""
-
-
-
-
-
-
-
-
-
1.0
Information Technology
6.0
6.0
6.0
6.0
6.0
6.0
6.0
6.0
5.0
5.0
Police
121.0
123.0
124.0
125.0
129.0
130.0
130.0
130.0
130.0
130.0
Community Development
8.4
8.4
9.4
9.0
9.0
9.0
9.0
7.0
7.0
7.0
Community Services
26.0
26.0
26.0
21.5
24.0
24.0
25.0
25.0
23.0
23.0
Public Works/Transportation
-
-
-
6.5
7.0
7.0
7.0
7.0
8.0
8.0
Arts & Cultural Center*
-
-
-
-
-
-
-
-
-
-
CharterSchool **
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
Don SofferAventura H.S. ***
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Total
185.0
187.0
189.0
191.0
198.0
199.0
200.0
197.0
197.0
199.0
* Departmental staff is provided through contractual services.
*' Departmental staff is included in Charter School Fund Budget Document.
*** Management is provided by CSUSA and departmental staff is included in Don SofferAventura High School Fund Budget Document.
**** Human Resources was grouped with Finance lastyear (FY 2021/22)
PRIVATIZED/CONTRACTED CITY SERVICES
■ City Attorney and Legal Services
■ Building Plans Review and Inspections
■ Planning Services
■ Engineering Services
■ Traffic Engineering Services
■ Recreation Programming, Sports and Special Events
■ Road, ROW, Building, Park and Median Maintenance
■ Solid Waste
■ Shuttle Bus Service
■ On -Demand Transportation Services
■ Bicycle Sharing Program
■ Management of the Aventura Arts & Cultural Center
■ ACES Charter School Teachers and After School Programs
■ ACES Charter School Transportation and Food Services
■ Management of the Don Soffer Aventura High School
20
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
SUMMARY OF ALL FUNDS
21
CITY OF AVENTURA
SUMMARY OF ALL FUNDS
2022/23
OPERATING & CAPITAL OUTLAY
REVENUE PROJECTIONS
APPROVED HALF YEAR CITY MANAGER
FUND ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. FUND 2019/20 2020/21 2021122 2021/22 2022/23
001
General Fund
101
American Rescue Plan Fund
110
Police Education Fund
120
Transportation & Street Maint. Fund
180
911 Fund
230-290
Debt Service Funds
392
Capital Projects Fund
393
Aventura Charter High School Const. Fund
410
Stormwater Utility Fund
620
Police Offduty Services Fund
Subtotal
Interfund Eliminations
Total Revenue
$ 56,433,929 $
58,276,634 $
55,782,974 $
37,154,198 $
58,378,386
-
-
-
(84,220)
-
4,327
2,487
5,500
16,466
5,500
2,826,159
3,276,409
2,381,954
1,720,760
2,699,500
99,946
135,463
106,800
48,084
106,800
3,053,548
3,215,938
2,457,437
1,228,719
2,452,310
69,255
1,293
870,907
452,601
864,407
853,027
758,680
-
500,000
-
1,778,217
1,293,369
1,505,250
858,992
1,402,000
549,998
574,002
550,000
143,779
550,000
65,668,406
67,534,275
63,660,822
42,039,379
66,458,903
(3,366,994)
(2,300,214)
(2,350,655)
(3,108,507)
(2,349,522)
$ 62,301,412 $
65,234,061 $
61,310,167 $
38,930,872 $
64,109,381
EXPENDITURES
DEPTJ APPROVED HALF YEAR CITY MANAGER
DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. DEPARTMENT 2019120 2020121 2021/22 2021122 2022123
Operating Expenditures:
0101
City Commission
0501
Office of the City Manager
0601
Legal
0801
City Clerk's Office
1001
Finance
1101
Human Resources
1201
Information Technology
2001
Police
4001
Community Development
5001
Community Services
5401
Public Works/Transportation
7001
Arts & Cultural Center
9001
Non -Departmental
Subtotal
Capital Outlay:
8005
Office of the City Manager
8008
City Clerk's Office
8010
Finance
8012
Information Technology
8020
Police
8040
Community Development
8050
Community Services
8054
Public Works/Transportation
8069
Charter School
8070
Arts & Cultural Center
8090
Non -Departmental
8090
CIP Reserve
Subtotal
Non - Departmental.
9001
Transfer to Funds
9001
Debt Service
Subtot'
$ 143,492 $
149,564 $
154,709 $
86,686 $
182,409
551,117
537,366
764,675
540,765
1,409,769
562,742
501,961
317,000
182,344
380,000
310,767
374,872
380,112
167,388
392,786
1,072,786
1,075,843
1,121,069
635,664
1,108,712
-
-
-
-
237,402
1,142,628
1,195,555
1,154,235
476,728
1,207,864
21,241,770
21,743,377
22,160,700
11,083,911
23,002,555
2,581,411
3,077,909
3,107,347
1,819,114
3,695,114
2,412,402
2,709,912
2,619,012
1,493,298
3,256,417
5,945,285
6,302,067
6,129,180
3,051,753
6,323,348
800,995
651,043
886,788
445,642
901,444
2,052,452
1,823,318
1,545,125
1,372,913
1,861,125
38,817,847
40,142,787
40,339,952
21,356,206
43,958,945
1,766
2,000
-
2,200
1,578
-
2,000
797
3,200
1,766
374
3,000
1,597
3,400
47,362
152,436
141,000
1,916
146,000
660,314
561,756
1,107,242
537,244
884,175
5,314
1,527
117,774
3,990
41,250
236,114
132,434
223,472
19,190
169,750
1,510,244
660,079
1,330,898
1,560,624
634,450
1,130,581
260,130
-
-
-
80,817
3,642
19,000
-
23,600
16,663
73,998
2,791
36,632
-
-
-
15,563,601
181,852
15,790,101
3,692,519
1,846,376
18,512,778
2,343,842
17,698,126
2,987,749 3,494,590 2,457,437 1,228,719 2,452,310
2,987,749 3,494,590 2,457,437 1,228,719 2,452,310
Total Expenditures $ 45,498,115 $ 45,483,753 $ 61,310,167 $ 24,928,767 $ 64,109,381
22
CITY OF AVENTURA
SUMMARY OF ALL FUNDS
2022/23
OPERATING & CAPITAL OUTLAY
DEPT./ APPROVED HALF YEAR CITY MANAGER
DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY 2018119 2019120 2021/22 2021/22 2022/23
1000/2999
Personal Services
3000/3999
Contractual Services
4000/4999
Other Charges/Svcs
5000/5399
Commodities
5400/5999
Other Operating Expenses
Subtotal
6000/6999
Capital Outlay
700017999
Debt Service
8000/8999
Transfer to Funds
Total Expenditures
$ 24,497,716 $
24,954,045 $
25,389,670 $
12,809,116 $
26,547,503
8,294,435
8,742,603
8,943,803
4,686,834
10,266,085
4,472,755
4,998,967
5,162,844
3,140,757
6,081,637
550,196
606,748
623,800
326,714
813,350
1,002,745
840,424
219,835
298,785
250,370
38,817,847
40,142,787
40,339,952
21,262,206
43,958,945
3,692,519 1,846,376 18,512,778 2,343,842 17,698,126
2,987,749 3,494,590 2,457,437 1,228,719 2,452,310
$ 45,498,115 $ 45,483,753 $ 61,310,167 $ 24,834,767 $ 64,109,381
Comparative Personnel Allocation Summary
4 - Year Presentation
2019/20
2020121
2021122
2022/23
City Commission
7.0
7.0
7.0
7.0
Office of the City Manager
3.0
2.0
4.0
5.0
Legal'
-
-
-
-
City Clerk's Office
2.0
2.0
2.0
2.0
Finance
7.0
7.0
7.0
7.0
Human Resources
-
-
-
1.0
Information Technology
6.0
6.0
5.0
5.0
Police
130.0
130.0
130.0
130.0
Community Development
9.0
7.0
7.0
7.0
Community Services
25.0
25.0
23.0
23.0
Public Works/Transportation
7.0
7.0
8.0
8.0
Arts & Cultural Center*
-
-
-
-
Charter School ""
4.0
4.0
4.0
4.0
Don Soffer Aventura H.S. *"
N/A
N/A
NIA
N/A
Total 200.0 197.0
Departmental staff is provided through contractual services.
Departmental staff is included in Charter School Fund Budget Document.
Management is provided by CSUSA and departmental staff is included in
Don Soffer Aventura High School Fund Budget Document.
Human Resources was grouped with Finance last year (FY2021122)
23
197.0 199.0
CITY OF AVENTURA
FUND BALANCE ANALYSIS
DEPARTMENT
ACTUAL
2018/19
ACTUAL
2019/20
APPROVED
BUDGET
2021/22
HALFYEAR
ACTUAL
2021/22
CITY MANAGER
PROPOSAL
2022/23
GENERAL FUND (001)
Beginning Balance/Carryover
$ 15,809,221 $
14,621,763 $
15,109,868 $
7,554,934
$ 14,248,235
Revenues/Sources
40,624,708
43,654,871
40,673,106
29,599,264
44,130,151
Expenditures/Uses
(40,169,902)
(39,979,708)
(41,010,670)
(23,393,906)
(43,606,082)
Ending Fund Balance
$ 16,264,027 $
18,296,926 $
14,772,304 $
13,760,292
$ 14,772,304
SPECIAL REVENUE FUNDS
POLICE EDUCATION FUND (110)
Beginning Balance/Carryover $ $ $ $ $
Revenues/Sources 16,466 16,466 5,500 16,466 5,500
Expenditures/Uses (3,180) (3,180) (5,500) (3,180) (5,500)
Ending Fund Balance $ 13,286 $ 13,286 $ - $ 13,286 $
STREET MAINTENANCE FUND (120)
Beginning Balance/Carryover
$ 173,977 $
173,977 $
347,954 $ 173,977 $ 401,500
Revenues/Sources
1,546,783
1,546,783
2,034,000 1,546,783 2,298,000
Expenditures/Uses
(1,499,983)
(1,499,983)
(2,381,954) (1,499,983) (2,699,500)
Ending Fund Balance
$ 220,777 $
220,777 $
- $ 220,777 $
911 FUND (180)
Beginning Balance/Carryover
$ 10,000 $
10,000 $
20,000 $ 10,000 $ 30,600
Revenues/Sources
38,084
38,084
86,800 38,084 76,200
Expenditures/Uses
(1,122)
(1,122)
(106,800) (1,122) (106,800)
I Ending Fund Balance
$ 46,962 $
46,962 $
- $ 46,962 $
DEBT SERVICE FUNDS (230-291)
Beginning Balance/Carryover $ $ $ - $ $
Revenues/Sources 1,228,719 1,228,719 2,457,437 1,228,719 2,452,310
Expenditures/Uses (1,228,719) (1,228,719) (2,457,437) (1,228,719) (2,452,310)
Ending Fund Balance $ - $ - $ - $ - $
CAPITAL PROJECTS FUND (392)
Beginning Balance/Carryover
$ 435,455 $
435,455 $
870,907 $ 435,455 $ 864,407
Revenues/Sources
17,146
17,146
17,146
Expenditures/Uses
(14,835)
(14,835)
(870,907) (14,835) (864,407)
Ending Fund Balance
$ 437,766 $
437,766 $
- $ 437,766 $
AVENTURA CHARTER HIGH SCHOOL CONSTRUCTION FUND (393)
Beginning Balance/Carryover $ - $ - $ $ - $
Revenues/Sources 853,027 758,680 500,000
Expenditures/Uses (1,130,581) (260,130)
Ending Fund Balance $ (277,554) $ 498,550 $ $ 500,000 $
STORMWATER UTILITY FUND (410)
Beginning Balance/Carryover
$ 19,125 $
19,125 $
38,250 $ 19,125 $
Revenues/Sources
839,867
839,867
1,467,000 839,867 1,402,000
Expenditures/Uses
(1,400,781)
(1,400,781)
(1,505,250) (1,400,781) (1,402,000)
Ending Fund Balance
$ (541,789) $
(541,789) $
- $ (541,789) $
POLICE OFFDUTY SERVICES FUND (620)
Beginning Balance/Carryover $ - $ - $ - $ - $
Revenues/Sources 143,779 143,779 550,000 143,779 550,000
Expenditures/Uses (203,314) (203,314) (550,000) (203,314) (550,000)
Ending Fund Balance $ (59,535) $ (59,535) $ - $ (59,535) $
24
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
'FF
GENERAL FUND
25
CITY OF AVENTURA
GENERAL FUND - 001
SUMMARY OF BUDGET
FISCAL YEAR 2022/23
OPERATING & CAPITAL OUTLAY
FUND DESCRIPTION
The General Fund is used to account for resources and expenditures that are available for the City's
general operations.
REVENUE PROJECTIONS
APPROVED
HALFYEAR
CITY MANAGER
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
CATEGORY
2019/20
2020/21
2021/22
2021/22
2022/23
Current Revenues
$ 40,624,708 $
43,654,871 $
40,673,106
$29,599,264
$ 44,130,151
Carryover
15,809,221
14,621,763
15,109,868
7,554,934
14,248,235
Total Revenues
$ 56,433,929 $
58,276,634 $
55,782,974
$ 37,154,198
$ 58,378,386
EXPENDITURES
DEPT./
APPROVED
HALFYEAR
CITY MANAGER
DIV.
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
DEPARTMENT
2019/20
2020/21
2021/22
2021/22
2022/23
Operating Expenditures:
0101
City Commission
$ 143,492 $
149,564 $
154,709
$ 86,686
$ 182,409
0501
Office of the City Manager
551,117
537,366
764,675
540,765
1,409,769
0601
Legal
562,742
501,961
317,000
182,344
380,000
0801
City Clerk's Office
310,767
374,872
380,112
167,388
392,786
1001
Finance
1,072,786
1,075,843
1,121,069
635,664
1,108,712
1101
Human Resources
-
-
-
-
237,402
1201
Information Technology
1,142,628
1,195,555
1,154,235
476,728
1,207,864
2001
Police
20,622,838
21,233,526
21,507,990
10,876,295
22,349,845
4001
Community Development
2,581,411
3,077,909
3,107,347
1,819,114
3,695,114
5001
Community Services
2,412,402
2,709,912
2,619,012
1,493,298
3,256,417
5401
Public Works/Transportation
3,274,109
3,388,994
3,350,686
1,648,604
3,046,848
7001
Arts & Cultural Center
800,995
651,043
886,788
445,642
901,444
9001
Non -Departmental
2,052,452
1,823,318
1,545,125
1,278,913
1,861,125
Subtotal
35,527,739
36,719,863
36,908,748
19,651,441
40,029,735
Capital Outlay
8005
Office of the City Manager
1,766
2,000
-
2,200
8008
City Clerk's Office
1,578
-
2,000
797
3,200
8010
Finance
1,766
374
3,000
1,597
3,400
8011
Human Resources
-
-
-
-
-
8012
Information Technology
47,362
152,436
141,000
1,916
146,000
8020
Police
597,034
482,456
1,018,042
521,145
801,475
8040
Community Development
5,314
1,527
117,774
3,990
41,250
8050
Community Services
236,114
132,434
223,472
4,872
169,750
8054
Public Works/Transportation
286,755
112,764
222,188
63,009
35,950
8069
Charter School
-
-
-
-
-
8070
Arts & Cultural Center
80,817
3,642
19,000
-
23,600
8090
Non -Departmental
16,663
73,998
2,791
36,632
-
8090
CIP Reserve
-
-
14,772,304
181,852
14,772,304
Subtotal
1,275,169
959,631
16,523,571
815,810
15,999,129
Transfer to Funds
3,366,994
2,300,214
2,350,655
3,108,507
2,349,522
Subtotal
3,366,994
2,300,214
2,350,655
3,108,507
2,349,522
Total
$ 40,169,902 $
39,979,708 $
55,782,974
$ 23,575,758 $
58,378,386
W
CITY OF AVENTURA
GENERAL FUND - 001
CATEGORY SUMMARY
FISCAL YEAR 2022/23
REVENUE PROJECTIONS
APPROVED
HALFYEAR
CITY MANAGER
OBJECT
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
CODE
CATEGORY
2019120
2020121
2020121
2020121
2021122
3100001319999
Locally Levied Taxes
$ 26,787,672 $
27,042,926 $
26,318,084
$20,721,604 $
28,196,832
3200001329999
Licenses & Permits
4,422,173
7,264,273
6,764,600
4,060,621
7,644,600
3300001339999
Intergovernmental Revenues
4,486,760
4,691,308
3,282,676
2,260,406
3,334,676
3400001349999
Charges for Services
2,263,461
2,667,244
2,330,346
1,767,766
2,886,643
3600001369999
Fines & Forfeitures
1,667,093
2,029,183
1,782,600
1,307,192
1,982,600
360000/369999
Miscellaneous Revenues
1,017,649
79,937
196,000
(498,123)
186,000
3800001389999
Transfer from Funds
-
-
-
-
-
399900/399999
Fund Balance
16,809,221
14,621,763
16,109,868
7,664,934
14,248,236
Total Available General Fund
$ 66,433,929 $
68,276,634 $
66,782,974
$ 37,164,198 $
68,378,386
EXPENDITURES
APPROVED
HALFYEAR
CITY MANAGER
OBJECT
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
CODE
CATEGORY
2019120
2020/21
2021122
2021 /22
2022/23
1000/2999
Personal Services
23,973,826
24,637,781
24,839,670
12,606,802
26,997,603
3000/3999
Contractual Services
6,037,201
6,230,948
6,170,669
3,286,018
6,996,086
4000/4999
Other Charges & Services
4,386,672
4,916,806
6,073,634
3,140,199
6,993,427
6000/6399
Commodities
649,196
603,887
620,800
326,703
810,360
6400/6499
Other Operating Expenses
681,844
431,440
204,086
293,719
233,370
Total operating expenses
36,627,739
36,719,861
36,908,748
19,661,441
40,029,736
6000/6999
Capital Outlay
1,276,169
969,631
16,623,671
816,810
16,999,129
8000/8999
Transfer to Funds
3,366,994
2,300,214
2,360,666
3,108,607
2,349,622
Total expenditures
$ 40,169,902 $
39,979,706 $
66,782,974
$23,676,768 $
68,378,386
27
CITY OF AVENTURA
GENERAL FUND - 001
FUND BALANCE ANALYSIS
FISCAL YEAR 2022/23
REVENUE PROJECTIONS
APPROVED HALF YEAR CITY MANAGER
ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
CATEGORY 2019120 2020121 2021122 2021122 2022123
$ 16,809,221 $ 14,621,763 $ 15,109,868 $ 756645934 $ 1452485236
Locally Levied Taxes
Property Taxes
$ 17,667,171 $
17,346,866 $
17,213,084
$15,786,792 $
18,841,832
Section 186 Premium Tax
561,953
382,744
426,000
-
426,000
Utility Taxes
6,109,699
6,840,576
6,205,000
3,196,629
6,405,000
Unified Comm. Tax
1,676,960
1,640,219
1,650,000
823,688
1,650,000
City Business Tax
881,889
832,632
826,000
916,696
876,000
Subtotal
26,787,672
27,042,926
26,318,084
20,721,604
28,196,832
Licenses & Permits
4,422,173
7,254,273
6,764,500
4,060,621
7,644,600
Intergovernmental Rev.
4,486,760
4,691,308
3,282,676
2,260,406
3,334,676
Charges for Services
2,253,461
2,657,244
2,330,346
1,757,765
2,886,643
Fines & Forfeitures
1,657,093
2,029,183
1,782,600
1,307,192
1,982,600
Miscellaneous
1,017,649
79,937
196,000
(498,123)
186,000
Interfund Transfers In
-
-
-
-
-
Subtotal
13,837,136
16,611,946
14,366,022
8,877,760
16,933,319
$ 40,624,708 $ 43,654,871 $ 40,673,106 $ 29,699,264 $ 44,130,161
OBJECT
CODE
CATEGORY
ACTUAL
2019120
ACTUAL
2020121
APPROVED
BUDGET
2021122
HALF YEAR
ACTUAL
2021/22
CITY MANAGER
PROPOSAL
2022123
0101
City Commission
$ 143,492 $
149,564 $
164,709
$ 86,686
$ 182,409
0501
Office of the City Manager
661,117
637,366
764,676
640,766
1,409,769
0601
Legal
562,742
601,961
317,000
182,344
380,000
0801
City Clerk's Office
310,767
374,872
380,112
167,388
392,786
1001
Finance
1,072,786
1,076,843
1,121,069
635,664
1,108,712
1101
Human Resources
-
-
-
-
237,402
1201
Information Technology
1,142,628
1,196,666
1,164,236
476,728
1,207,864
2001
Police
20,622,838
21,233,526
21,607,990
10,876,295
22,349,846
4001
Community Development
2,681,411
3,077,909
3,107,347
1,819,114
3,695,114
6001
Community Services
2,412,402
2,709,912
2,619,012
1,493,298
3,266,417
5401
Public Works/Transportation
3,274,109
3,388,994
3,350,686
1,648,604
3,046,848
7001
Arts & Cultural Center
800,996
651,043
886,788
446,642
901,444
9001
Non -Departmental
2,062,462
1,823,318
1,646,126
1,278,913
1,861,126
F"Total Operating Expenditures
36,627,739
3657195863
3659085748
1956615441
4050295736
Capital Outlay Expenditures
152765169
9695631
157515267
G335968
152265826
Interfund Transfers Out
353665994
253005214
253505655
351085607
253495622
Total Expenditures/Uses
4051695902
3959795708
4150105670
2353935906
4356065082
Ending Fund Blance
Designated for
Capital Improvements
16,2645027
1852965926
1457725304
1357605292
1457725304
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
REVENUE PROJECTIONS
29
CITY OF AVENTURA
GENERAL FUND - 001
REVENUE PROJECTIONS
FISCAL YEAR 2022/23
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019/20
ACTUAL
2020/21
BUDGET
2021/22
HALFYEAR
ACTUAL
2021/22
CITY MANAGER
PROPOSAL
2022/23
Locally Levied Taxes
3111000
Ad Valorem Taxes -Current
$ 16,771,344 $
16,827,280 $
17,138,084 $
15,776,248
$ 18,641,832
3112000
Ad Valorem Taxes -Delinquent
785,827
519,575
75,000
9,544
200,000
3125200
Section 185 Premium Tax
561,953
382,744
425,000
-
425,000
3141000
Utility Tax -Electric
5,017,524
5,187,183
5,000,000
2,515,401
5,200,000
3143000
Utility Tax -Water
1,062,426
1,621,659
1,175,000
667,975
1,175,000
3144000
Utility Tax -Gas
29,649
31,734
30,000
13,153
30,000
3149000
Unified Communications Tax
1,676,960
1,640,219
1,650,000
823,588
1,650,000
3161000
City Business Tax
881,889
832,532
825,000
915,595
875,000
Subtotal
26,787,572
27,042,926
26,318,084
20,721,504
28,196,832
Licenses & Permits
3221000
Building Permits
2,012,859
2,653,445
2,425,000
2,151,339
3,200,000
3221500
Radon/Code Comp Admin. Fee
5,340
4,912
7,500
5,702
7,500
3222000
Certificate of Occupancy
185,895
201,747
155,000
55,685
155,000
3231000
Franchise Fee -Electric
1,496,608
3,613,512
3,425,000
1,507,052
3,450,000
3234000
Franchise Fee -Gas
78,204
114,040
90,000
66,133
80,000
3237100
Franchise Fee -Sanitation
589,307
603,777
587,000
262,828
587,000
3238000
Franchise Fee -Towing
37,500
50,000
50,000
-
50,000
3291000
Engineering Permits
16,460
12,840
25,000
1,782
15,000
Subtotal
4,422,173
7,254,273
6,764,500
4,050,521
7,544,500
Intergovernmental Revenues
3311901
CESF Police Grant
-
112,360
-
1,977
-
3312000
COVID-19
993,615
(40,822)
(23,676)
3312100
Bulletproof Vests
-
-
23,887
3312910
FEMA
44,218
379,014
28,225
3343601
FDEP Agreement
-
-
-
-
-
3344901
Maintenance Agreement Payment
12,676
12,676
12,676
6,338
12,676
3351200
State Revenue Sharing
775,324
916,880
730,000
422,150
750,000
3351500
Alcoholic Beverage License
29,056
28,833
20,000
3,028
25,000
3351800
Half Cent Sales Tax
2,577,666
3,115,378
2,475,000
1,778,702
2,500,000
3354930
Fuel Tax Refund
8,699
10,315
5,000
8,208
7,000
3372105
Grant From Local Govt
-
5,000
-
-
-
3382000
County Business Tax
45,506
51,674
40,000
11,566
40,000
Subtotal
4,486,760
4,591,308
3,282,676
2,260,405
3,334,676
Charges For Services
3413000
Certificate of Use Fees
-
-
5,000
-
5,000
3419500
Lien Search Fees
80,750
156,151
85,000
96,100
75,000
3421300
Police Services Agreement
1,295,899
1,313,575
1,339,846
684,635
1,366,643
3425000
Development Review Fees
101,300
207,693
140,500
48,800
150,000
3471000
Rec/Cultural Events
2,178
-
-
-
-
3472000
Parks & Recreation Fees
298,231
500,461
250,000
452,738
500,000
3472500
Community Center Fees
155,482
129,037
100,000
374,492
300,000
3473000
Membership & Guest Fees
8,489
8,172
-
48,385
50,000
3474000
Founders Day
31,625
-
10,000
20,720
10,000
3475000
Summer Recreation
145,888
342,155
300,000
25,089
330,000
3476001
AACC Fees and Rentals
133,619
-
100,000
6,806
100,000
2,253,461
2,657,244
2,330,346
1,757,765
2,886,643
30
CITY OF AVENTURA
GENERAL FUND - 001
REVENUE PROJECTIONS - CONTINUED
FISCAL YEAR 2022/23
APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2021/22 2022/23
Fines & Forfeitures
3511000 County Court Fines
235,867
108,993
230,000
106,460
230,000
3541000 Code Violation Fines
11,791
500
2,500
1,000
2,500
3542000 Intersection Safety Camera Program
1,409,435
1,919,690
1,550,000
1,199,732
1,750,000
Subtotal or
1,657,093
2,029,183
1,782,500
1,307,192
1,982,500
Misc. Revenues
3611000 Interest Earnings
Fair Market Adjustment
3644200 Sale of Assets
3644910 Lost/Abandoned Property
3644920 Evidence
3691101 Convenience Fee
3699000 Misc. Revenues
Subtotal
Non -Revenue
3999000 Carryover
Subtotal
Total Available General Fund
960,857
46,483
125,000
182,437
125,000
-
-
-
(698,648)
13,308
9,811
20,000
6,335
10,000
819
902
-
-
-
9,865
8,949
-
-
2,904
-
-
32,800
10,888
50,000
11,753
50,000
1,017,649
79,937
195,000
(498,123)
185,000
15,809,221 14,621,763 15,109,868 7,554,934 14,248,235
15,809,221 14,621,763 15,109,868 7,554,934 14,248,235
$ 56,433,929 $ 58,276,634 $ 55,782,974 $ 37,154,198 $ 58,378,386
31
REVENUE PROJECTION RATIONALE
LOCALLY LEVIED TAXES
3111000 Ad Valorem Taxes -Current — Ad Valorem or property taxes are authorized by Chapter 166,
Florida Statutes. The Florida Constitution limits local governments to a maximum of 10 mills of Ad
Valorem taxation. The amount of revenue is based on the tax rate multiplied by the assessed value
of the City which is provided by the County Property Appraiser. The amount is then budgeted at 95%
of its gross value to allow for prompt payment discounts and other adjustments in accordance with
Florida Statutes. The City's assessed value as reported by the County Property Appraiser is
$11,368,391,539. This amount is $917,034,881 or 8.77% more than last year. The ad valorem
millage levy for fiscal year 2021/22 is recommended to be 1.7261, which is the same rate adopted
last year. This will generate $18,641,832 compared to last year's amount of $17,138,084. This
represents the 27t" year without a millage rate increase.
City Ad Valorem Tax Rate History:
1995/96 to 2006/07 — 2.2270
2007/08 to present — 1.7261(1)
Ad Valorem Taxes - Current
$18,000,000
$16,000,000
$14,000,000
$12,000,000
h\�3 �1~� °yAv� llb\, °°,moo °�°1\11 X,0,
MAt the City's current millage rate of 1.7261, $100,000,000 of assessed value generates
approximately $164,000 in ad valorem taxes (net of the discount).
Ad Valorem Taxes - Delinquent
$800,000
$600,000
$400,000
$200,00
3112000 Ad Valorem Taxes -Delinquent — This revenue source is derived by those taxpayers who do
not pay their taxes by March 31st of any given year. On average the total revenue received in this
category is minimal when compared to the total Ad Valorem taxes collected.
32
3141000 Utility Tax -Electric — Section 166.231(1)(A), Florida Statutes, authorizes a city to collect
Public Service or Utility Taxes. Miami -Dade County previously established by Ordinance utility taxes
for unincorporated areas in the amount of 10% on electricity. The City enacted Ordinance 96-03
which mirrored the County's utility tax levies. The projection is based on actual collections for the
past two (2) fiscal years.
Utility Tax - Electric
$6,000,000
$5,000,000
$4,000,000
$3,000,000
°hey° °��1�� ti°�A,'� ti°1�1y� °'�rT° °'Pti °,0,`�
3143000 Utility Tax -Water — Section 166.231(1) (A), Florida Statutes, authorizes a City to collect
Public Service or Utility Taxes. Miami -Dade County previously established by Ordinance utility taxes
for unincorporated areas in the amount of 10% on water. The City enacted Ordinance 96-03 which
mirrored the County's utility tax levies. The projection is based on actual collections for the past two
(2) fiscal years.
Utility Tax - Water
$1,500,000
$1,000,000
$500,000
�°���,�� �oy�,y� �°yA`y� �Qy�1yg �oy�atio �a�°`,�ti �q��r.��. _0'�'1ti3
3144000 Utility Tax -Gas — Section 166.231(1) (A), Florida Statutes, authorizes a City to collect
Public Service or Utility Taxes. Miami -Dade County previously established by Ordinance utility taxes
for unincorporated areas in the amount of 10% on gas and oil. The City enacted Ordinance 96-03
which mirrored the County's utility tax levies. The projection is based on actual collections for the
past two (2) fiscal years.
Utility Tax - Gas
$35,000
$30,000
$25,000
$20,000
40)
33
3149000 Unified Communications Tax — Effective October 1, 2001, the Unified Communications Tax
replaced municipal utility taxes and franchise fees on all telecommunication, cable and other
communication services. The projection is based on actual collections in the current fiscal year.
$2,200,000
$1,700,000
$1,200,000
Unified Communications Tax
1�
3161000 City Business Tax — Pursuant to Chapter 205, Florida Statutes, the City has adopted an
ordinance imposing a business tax for the privilege of engaging in or managing any business,
profession or occupation within the City. The amount budgeted is based on anticipated collections in
the current fiscal year.
City Business Tax
$1,000,000
$750,000
$500,000
$250,000
ti°why° ti°ti°~ti°�^v°�°� 1111 °�°R y 40, ti°�1\\�
LICENSES AND PERMITS
3221000 Building Permits — Permits must be issued to any individual or business that performs
construction work within the City's corporate limits. These permits are issued for construction, such
as plumbing, electrical, structural, mechanical, etc. and their fees are set by City Ordinance. The
projection includes an increase over the current year budget based on actual collections in the
current fiscal year and anticipated FY 2022/23 building activity.
Building Permits
$6,000,000
$4,000,000
$2,000,000
Cb'l�y�1y�
34
3231000 Franchise Fee -Electric — A city may charge electric companies for the use of its rights -of -
way per Florida Statutes 166.021 and 337.401. In the past, Miami -Dade County had an agreement
with FPL covering the City, as well as the unincorporated areas of the County. The County
Commission, via an interlocal agreement, had agreed to share these revenues with the City. On
January 9, 2018, the City adopted a new FPL Franchise Agreement (Ordinance No. 2018-02) which
became effective in June 2020 which is anticipated to generate additional revenue for the City in FY
2021/22. The amount that has been budgeted is based on a conservative projection that was
prepared after a recent discussion with our FPL representative.
Franchise Fee -Electric
$4,000,000
$3,000,000 j
$2,000,000
$1,000,000
4>ti°ll$���
3234000 Franchise Fee -Gas — A city may charge gas companies for the use of its rights -of -way per
Florida Statutes 166.021 and 337.401. It is standard practice to enact a 6% fee on gross revenues.
The projected amount is based on the new Peoples Gas System Agreement which was adopted on
June 11, 2019 (Ordinance No. 2019-10).
Franchise Fee -Gas
$50, 000
$40, 000
$30,000
$20, 000
$10,000 div- Iwo—
,'P°,may
3237100 Franchise Fee -Sanitation — The City issues solid waste franchises to the private sector for
all areas of the City. In addition a fee of 10% was adopted for the private companies to utilize the
City's rights -of -way. The amount projected is based on historical collections.
Franchise Fee -Sanitation
$650,000
$600,000
$550000 _
$500:000
$450,000
$400,000
ti°y�'1�1�� %K�� °y,�a
35
3238000 Franchise Fee-Towinq — The amount budgeted is based on a franchise agreement for
towing services within our corporate limits that was awarded in November 2017.
3291000 Engineering Permits — This fee is representative of the costs associated with regulatory
review of the installation of utilities, paving, drainage and right-of-way renovation/excavation by the
City staff. The amount budgeted is conservative and considers the actual collections in the current
fiscal year and projected activity for next year.
INTERGOVERNMENTAL REVENUES
3344901 Maintenance Agreement Payment — Funds provided by FDOT to maintain Medians and
Rights -of -Way along Biscayne Boulevard.
3351200 State Revenue Sharing — Revenues received in this category represent base cigarette tax
and 8t" cent motor fuel tax which are levied by the State. The portion which comes from cigarette tax
is projected to approximate 79.9% for FY 2022/23 and will be deposited into the General Fund. The
remainder is deposited to the Transportation and Street Maintenance Fund.
State Revenue Sharing
$900,000
$700,000
$500,000 '
$300,000,
$100,000
3351500 Alcoholic Beverage License — Various alcoholic beverage license taxes are levied on
manufacturers, distributors, vendors and sales agents of alcoholic beverages in the State. The tax is
collected by the State and distributed back to the City. The City's share is approximately 38% of the
proceeds of the tax collected within the City.
3351800 Half Cent Sales Tax — This revenue source represents '/2 of the revenue generated by the
additional 1 % sales tax which is distributed to counties and cities based on a per capita formula. The
amount budgeted is conservative and considers the actual collections in the current fiscal year and
projected activity for next year.
Half Cent Sales Tax
$3,000,000
$2,000,000
$1,000,000
°ti° ti°1�� ti°ti1�� ti°��,�a ti°�°�°�yK� 4)�0',��
36
3382000 County Business Tax — All businesses in the City must pay a County Business Tax in
addition to the City's Business Tax to operate a business within the County's corporate limits. A
portion of the County's revenues are remitted to the City.
County Business Tax
$60, 000
$40, 000
$2 0, 000
3421300 Police Services Agreement — This amount represents the contractual cost to be paid by
Aventura Mall for an increase in the level of policing services that was negotiated in FY 2016/17.
3425000 Development Review Fees — These are fees charged to developers for costs associated
with the interdepartmental review of new development proposals such as site plans and plats.
3471000 Rec/Cultural Events — This is the amount paid by City residents to participate in various
trips and events sponsored by the City. The revenues are offset by an expenditure account in the
Community Services Department. The amount budgeted considers the actual collections in the
current fiscal year and projected activity for next year.
3472000 Parks & Recreation Fees — This includes non-resident fees for entering the park and user
fees associated with the various programs at Founders Park and Waterways Park. The amount
budgeted is an increase compared to the prior year and considers the actual collections in the
current fiscal year and projected activity for next year.
3472500 Community Center Fees — This represents membership fees and user fees charged for the
various programs provided at the Community Recreation Center. FY 2021/22 showed a recovery
from the COVID-19 decreases in enrollment. The amount budgeted is an increase compared to the
prior year and considers the actual collections in the current fiscal year and projected activity for next
year.
3475000 Summer Recreation — This represents fees charged for participants in the City's Summer
Recreation Program. This revenue is expected to increase in comparison to prior years and
considers the actual collections in the current fiscal year and projected activity for next year.
3476001 AACC Fees and Rentals — This represents anticipated revenue from rental fees, sponsors
and the summer performing arts camp. Due to the return to normal from the COVID-19 pandemic,
this revenue source is expected to increase in the coming year.
37
FINES & FORFEITURES
3511000 County Court Fines — The City receives a portion of the revenues resulting from traffic
enforcement activities within its corporate limits. The projection is conservative and based on actual
revenues for the current period.
3541000 Code Violation Fines — Revenues in this category are generated when the owner of
property within the City's corporate limits violates a City code.
3542000 Intersection Safety Camera Program — Revenues generated from the Intersection Safety
Camera Program. Projection is based on conservative historical data and expected to increase with
the addition of a new camera.
MISC. REVENUES
3611000 Interest Earnings — Investment practices are maintained to allow for 100% of available
funds to be invested at all times. Determining factors in forecasting revenue for this line item are the
anticipated interest rate and the amount of pooled dollars available for investment. This revenue
source has been conservatively budgeted in the coming year due to the low interest rate
environment that we are currently in.
3699000 Misc. Revenues — Any other revenues not otherwise classified.
NON — REVENUE
3999000 Carryover — This amount is derived by a comparison of all of the anticipated revenues for
the current period to all of the anticipated expenditures for the current period. The amount budgeted
represents the total needed to fund anticipated future capital projects and to balance the revenues
with projected expenditures.
THE REST OF THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
MR
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
CITY COMMISSION
39
CITY OF AVENTURA
CITY COMMISSION
FISCAL YEAR 2022/23
DEPARTMENT DESCRIPTION
The City Commission is the community's legislative body which acts as the decision -making entity
that establishes policies and ordinances to meet the community's needs on a proactive basis. The
City Commission is committed to providing the best possible professional government and the
delivery of quality service levels that reflect community priorities and maintain the quality of life for all
residents.
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019/20 2020/21 2021 /22 2021 /22 2022/23
1000/2999
Personal Services $
62,506 $
60,476 $
62,650 $
32,785 $
62,650
3000/3999
Contractual Services
-
-
-
-
-
4000/4999
Other Charges & Services
62,774
64,606
66,059
32,922
80,759
5000/5399
Commodities
1,470
3,339
3,600
3,838
3,900
5400/5499
Other Operating Expenses
16,742
21,143
22,400
17,141
35,100
Total Operating Expenses $
143,492 $
149,564 $
154,709 $
86,686 $
182,409
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2019/20 2020/21 2021 /22 2022/23
0301
Mayor
1.0
1.0
1.0
1.0
0401
Commissioner
1.0
1.0
1.0
1.0
0402
Commissioner
1.0
1.0
1.0
1.0
0403
Commissioner
1.0
1.0
1.0
1.0
0404
Commissioner
1.0
1.0
1.0
1.0
0405
Commissioner
1.0
1.0
1.0
1.0
0406
Commissioner
1.0
1.0
1.0
1.0
Total
7.0
7.0
7.0
7.0
iE1
CITY OF AVENTURA
CITY COMMISSION
2022/23
BUDGETARY ACCOUNT SUMMARY
001-0101-511
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020121 2021/22 2021/22 2022123
PERSONAL SERVICES
1210
Commission Salaries $
54,707 $
51,746 $
55,000 $
28,464 $
55,000
2101
RCA
7,540
8,482
7,452
4,189
7,452
2401
Workers' Compensation
259
248
198
132
198
Subtotal
62,506
60,476
62,650
32,785
62,650
OTHER CHARGES & SERVICES
4030
Legislative Expenses
62,774
64,606
66,059
32,922
80,759
Subtotal
62,774
64,606
66,059
32,922
80,759
COMMODITIES
5101
Office Supplies
-
395
400
860
400
5290
Other Operating Supplies
1,470
2,944
3,200
2,978
3,500
rF Subtotaa�
1,470
3,339
3,600
3,838
3,900
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
12,656
15,781
12,650
7,191
12,650
5420
Conferences & Seminars
4,086
5,362
8,750
9,950
9,950
5981
High School Scholarship
-
-
1,000
-
12,500
Subtotal
16,742
21,143
22,400
17,141
35,100
Total City Commission $
143,492 $
149,564 $
154,709 $
86,686 $
182,409
41
CITY COMMISSION
BUDGET JUSTIFICATIONS
4030 Legislative Expenses — This account represents the $10,000 (rounded) established per
Commissioner to offset expenditures incurred in the performance of their official duties.
5410 Subscriptions & Memberships — The following memberships are included for funding:
Aventura Marketing Council
Florida League of Cities
Florida League of Mayors
Miami -Dade League of Cities
National League of Cities
Miscellaneous Subscriptions & Memberships
5420 Conferences & Seminars — Funding for this purpose is essential in order to keep informed of
changing and new developments in local government.
Florida League of Cities
Legislative Session
National League of Cities
Miscellaneous Conferences & Seminars
5981 High School Scholarship — The City Commission establishes one (1) annual scholarship for
Aventura senior Krop High School students. In FY 2022/23, additional funding will be added to this
expenditure item in order to provide a scholarship opportunity to one (1) senior who will be attending
DSAHS and $10,000 for the DSAHS Prom.
'A
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
OFFICE OF THE CITY MANAGER
43
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
FISCAL YEAR 2022/23
DEPARTMENT DESCRIPTION
Maintain a City government structure that represents the needs of the community and provides
quality services in an efficient, businesslike and professional manner. Responsible for the overall
management of all functions and activities of the City's operations, preparation of annual budget and
5-year CIP document and ensures the proper implementation of policies and ordinances adopted by
the City Commission. Provides recommendations and solutions to community concerns. Utilizes
customer service focus process to respond to citizen requests.
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019/20 2020/21 2020/21 2021 /22 2022/23
1000/2999
Personal Services
$ 432,962 $
453,313 $
605,005
$ 400,953 $
925,099
3000/3999
Contractual Services
55,350
52,500
52,500
122,120
260,000
4000/4999
Other Charges & Services
52,889
13,533
93,170
7,805
204,170
5000/5399
Commodities
4,453
14,793
3,000
1,192
3,000
5400/5499
Other Operating Expenses
5,463 •
3,227
11,000
8,695
17,500
Total operating expenses
$ 551,117 $
537,366 $
764,675
$ 540,765 $
1,409,769
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title
2019/20
2020/21
2021 /22
2022/23
0101
City Manager
1.0
1.0
1.0
1.0
00151
Assistant City Manager
-
-
-
1.0
15201
Communications Manager
-
-
1.0
1.0
0201
Secretary to City Manager
1.0
1.0
1.0
1.0
0801
Receptionist/Inform. Clerk
1.0
-
-
-
15301
Social Media Specialist
-
-
1.0
1.0
Total Full -Time
3.0
2.0
3.0
5.0
Total Part -Time
-
-
1.0
-
Total
3.0
2.0
4.0
5.0
E
OFFICE OF THE CITY MANAGER
ORGANIZATION CHART
City Manager
Assistant City Manager
Secretary to the I I Communications Manager
City Manager
Social Media Specialist
45
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
FISCAL YEAR 2022/23
OBJECTIVES
1. Provide completed reports and recommendations on a timely basis upon which the City
Commission can make policy decisions.
2. Prepare and submit budget to the City Commission by July 10t" of each year.
3. Oversee customer service functions by all Departments to ensure timely response or
resolution of citizen requests.
4. Coordinate, control and monitor the activities of all City Departments and operations.
5. Interact with community organizations and associations to increase public awareness of City's
various programs, facilities and services.
6. Update 5-year Capital Improvement Program document and submit to the City Commission by
June of each year.
7. Effectively administer the budget priorities and goals established by the City Commission.
8. Perform the functions of Director of Emergency Management to provide for an effective
emergency response capability for all City operations.
9. Coordinate and oversee the Aventura City of Excellence School and the Don Soffer Aventura
High School operations and prepare annual budgets.
10. Oversee capital projects.
11. Issue newsletters and annual report to the public.
12. Update and enhance the City's website to become more user-friendly.
13. Maintain City provided web content and services while addressing departmental and customer
needs on cityofaventura.com, aventuracharter.org and aventuracenter.org.
14. Maintain the City's intranet in order to provide routine and timely information to City staff.
15. Coordinate an efficient communications strategy to deliver consistent messaging across the
City's websites, email, print and social media to the City's customers.
16. Create, produce and coordinate the distribution of the City's periodical publications including
newsletters and the annual report.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2019/20 2020/21 2021/22 1 2022/23
Citizen Requests & Inquires
32
190
220
268
Commission Requests
31
43
40
61
Community Meetings Attended
20
46
50
52
Agenda Back up Items Prepared
66
61
60
77
No. of Newsletters & Reports Issued
6
6
6
12
Annual Budget & CIP Prepared
2
2
2
2
School Budget
2
2
2
2
Capital Projects
12
8
5
10
School Advisory Committee Meetings
8
12
6
12
% of time www.cityofaventura.com is available
99%
99%
99%
99%
of time www.aventuracharter.org is available
99%
99%
99%
99%
Number of City periodical publications coordinated
4
4
4
4
2.,
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2022123
BUDGETARY ACCOUNT SUMMARY
001-0501-512
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019120
ACTUAL
2020121
APPROVED
BUDGET
2021/22
HALFYEAR
ACTUAL
2021/22
CITY MANAGER
PROPOSAL
2022/23
PERSONAL SERVICES
1201
Employee Salaries
$ 337,710 $
335,176
$ 440,551
$ 297,732
$ 655,249
2101
FICA
53,367
19,554
33,702
18,828
50,127
2201
Pension
41,165
55,804
69,434
44,965
109,085
2301
Health, Life & Disability
720
42,027
589640
38,748
108,279
2401
Workers' Compensation
752
2,678
680
2,359
Subtotal
4,52,962
453,313
605,005
400,953
925,099
CONTRACTUAL SERVICES
3150
CSCM Consulting
2,850
-
3170
Lobbyist Services
52,500
52,500
52,500
30,000
60,000
3492
Social Media
-
-
92,120
200,000
Subtotal
55,350
52,500
52,500
1229120
260,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
6,594
-
8,610
8,610
4041
Car Allowance
6,000
6,000
6,000
3,000
12,000
4101
Communication Services
840
2,390
1,920
1,360
1,920
4701
Printing & Binding
2,767
5,143
4,000
2,198
4,000
4710
Printing/Newsletter
36,688
45,000
-
150,000
4815
Web Page Maintenance
-
27,640
1,247
27,640
Subtotal 0
52,889
13,533
93,170
7,805
204,170
COMMODITIES
5101
Office Supplies
4,453
13,943
3,000
1,192
3,000
5120
Computer Supplies
-
850
-
-
Subtotal
4,453
14,793
3,000
1,192
3,000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
4,800
1,199
7,500
900
7,500
5420
Conferences & Seminars
70
-
2,500
635
2,500
5901
Contingency
593
2,028
1,000
7,160
7,500
Subtotal
5,463
3,227
11,000
8,695
17,500
Total City Manager $ 551,117 $ 537,366 $ 764,675 $ 540,765 $ 1,409,769
47
OFFICE OF THE CITY MANAGER
BUDGET JUSTIFICATIONS
3170 Lobbyist Services — Costs associated with retaining a professional lobbyist to foster the City's
position at the state and county level.
4710 Printing/Newsletter — Represents the cost of printing various documents, informational
newsletters and the annual report to the residents.
4815 Web Page Maintenance — Costs associated with maintaining and updating the City's Web
Page and associated online services.
5410 Subscriptions & Memberships — This line item is used to fund memberships with professional
organizations and subscriptions.
City -County Communications & Marketing Association
Communication resource subscriptions
Digital subscription to photo library
Florida City & County Manager's Association
Florida Municipal Communicators Association
International City Management Association
Miami -Dade County League of Cities
Miami -Dade County Management Association
Miscellaneous subscriptions
5420 Conferences & Seminars — Funding for this purpose is essential in order to keep informed of
changing and new developments in the field of City Management, local government and personnel.
Florida City & County Manager's Association
Florida League of Cities
Florida Municipal Communicators Association Conference
International City Management Association
Miscellaneous management seminars
W.
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
LEGAL DEPARTMENT
CITY OF AVENTURA
LEGAL
FISCAL YEAR 2022/23
DEPARTMENT DESCRIPTION
To provide legal support and advice to the City Commission, City Manager, Department Directors
and advisory boards on all legal issues affecting the City.
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2021/22 2022123
1000/2999 Personal Services
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities
5400/5499 Other Operating Expenses
Total Operating Expenses
562,742 501,961 312,000 182,344 375,000
- - 5,000 - 5,000
$ 562,742 $ 501,961 $ 317,000 $ 182,344 $ 380,000
OBJECTIVES
1. Ensure that the various rules, laws and requirements of state, local and federal governments are
understood and followed by the City.
2. Review and preparation of contracts, ordinances and resolutions.
3. Represent the City in litigation matters.
4. Provide legal support services to the City Commission, staff and City Boards.
PERFORMANCE WORKLOAD INDICATORS
PERFORMANCE WORKLOAD INDICATOR
Positive compliance with all rules and regulations
Number of documents prepared
Litigation is avoided or concluded to the City's satisfaction
Number of meetings attended
50
CITY OF AVENTURA
LEGAL
2022/23
BUDGETARY ACCOUNT SUMMARY
001-0601-614
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019120
ACTUAL
2020/21
APPROVED
BUDGET
2021/22
HALFYEAR
ACTUAL
2021122
CITY MANAGER
PROPOSAL
2022123
CONTRACTUAL SERVICES
3120
Prof. Services - Legal
$ 562,742 $
501,961 $
312,000
$ 182,344
$ 375,000
Subtotal—AErw
562,742
501,961
312,000
182,344
375,000
OTHER OPERATING EXPENSES
5901
Contingency
-
-
5,000
-
5,000
Subtotal
-
-
5,000
-
5,000
Total Legal
$ 562,742 $
501,961 $
317,000
$ 182,344
$ 380,000
BUDGET JUSTIFICATIONS
3120 Prof. Services - Legal — Represents the estimated cost of maintaining the contracted City
Attorney arrangement with the firm of Weiss Serota Helfman Cole & Bierman, P.L., to perform legal
services required by the City Commission and City Manager.
51
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
52
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
CITY CLERK'S OFFICE
53
CITY OF AVENTURA
CITY CLERK'S OFFICE
FISCAL YEAR 2022/23
DEPARTMENT DESCRIPTION
To record and maintain an accurate record of the official actions of the City Commission and
Advisory Boards. Serve as the local Elections Supervisor. Provide notice of all required meetings,
effect legal advertising and respond to public records requests. Implement and maintain records
management program. Administer publication and supplement of City Code Book. Maintain custody
of City Seal and all City records. Assist in preparation of agenda items, prepare and distribute
agenda packages and recaps. Provide clerical support to the City Commission. Assist City
Manager's Office with special projects.
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019/20 2020121 2021122 2021122 2022/23
1000/2999
Personal Services
$ 280,671 $
296,991 $
303,572 $
153,387 $
316,246
3000/3999
Contractual Services
-
-
-
-
-
4000/4999
Other Charges & Services
25,752
72,520
68,340
12,825
68,340
5000/5399
Commodities
1,880
3,579
4,750
876
4,750
5400/5499
Other Operating Expenses
2,464
1,782
3,450
300
3,450
Total Operating Expenses
$ 310,767 $
374,872 $
380,112 $
167,388 $
392,786
Position No. Position Title
0501 City Clerk
3005 Executive Assistant to City Clerk
Total
PERSONNEL ALLOCATION SUMMARY
54
2019120 2020121 2021122 2022123
1.0 1.0 1.0 1.0
1.0 1.0 1.0 1.0
2.0 2.0 2.0 2.0
CITY CLERK'S OFFICE
ORGANIZATION CHART
City Clerk
Executive Assistant to
City Clerk
55
CITY OF AVENTURA
CITY CLERK'S OFFICE
FISCAL YEAR 2022/23
OBJECTIVES
1. To prepare and/or maintain accurate minutes of the proceedings of the City Commission, Local
Planning Agency, and applicable Advisory Boards and other Committees of the City, as well as
provide recaps of Commission and other applicable meetings.
2. To publish and post public notices as required by law.
3. To maintain custody of applicable City records and promulgate procedures for the orderly
management, maintenance, retention, imaging and destruction of said records.
4. To provide administrative support to the City Commission, including the preparation of
proclamations and certain recognition certificates.
5. To administer the publication and maintenance of the City Charter and Code of Ordinances,
including approved supplements to same.
6. To conduct the City of Aventura municipal general and special elections in accordance with
City, County and State laws.
7. To establish and coordinate the City's records management program in compliance with State
law.
8. To effect legal advertising to fulfill statutory requirements of local and State laws.
9. To prepare and provide for the distribution of Commission meeting and other applicable
meeting agenda packages, including placement of same on the City's website.
10. To respond to requests for information and public records in a timely manner.
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2019/20 2020121 2021122 1 2022123
No. of Sets of Minutes Prepared
51
65
46
46
No. of Public Notices Prepared
94
78
40
55
No. of Legal Advertisements Published
22
31
21
21
No. of Ordinances Drafted
10
21
10
10
No. of Resolutions Drafted
84
63
65
65
No. of Lien Requests Responded To
1,626
1,781
n/a
n/a
No. of Welcome Letters Prepared
120
148
120
116
No. of Agenda Packages Prepared/Distributed
53
79
36
36
No. of Agenda Recaps Prepared/Distributed
23
27
20
20
No. of Proclamations Issued
19
21
19
19
CITY OF AVENTURA
CITY CLERK'S OFFICE
2022123
BUDGETARY ACCOUNT SUMMARY
001-0801-519
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019120
ACTUAL
2020121
APPROVED
BUDGET
2021 /22
HALFYEAR
ACTUAL
2021 /22
CITY MANAGER
PROPOSAL
2022123
PERSONAL SERVICES
1201
Employee Salaries $
205,982 $
215,448
$ 215,193
$ 111,569
$ 226,533
1401
Overtime
1,265
2,031
1,500
1,097
1,500
2101
FICA
15,389
15,804
16,462
8,250
17,330
2201
Pension
28,463
29,356
31,646
15,054
33,334
2301
Health, Life & Disability
29,097
33,861
37,996
17,158
36,733
2401
Workers' Compensation
475
491
775
259
816
Subtotal
280,671
296,991
303,572
163,387
316,246
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
1,000
1,000
4041
Car Allowance
6,000
6,000
6,000
3,000
6,000
4101
Telephone
840
840
840
420
840
4701
Printing & Binding
35
1,595
1,000
118
15000
4730
Records Retention
696
525
4,000
235
4,000
4740
Ordinance Codification
6,933
3,330
5,500
45890
5,500
4911
Legal Advertising
13,636
4,111
25,000
2,723
255000
4915
Election Expenses
(2,388)
56,119
25,000
1,439
25,000
Subtotal
25,752
72,520
68,340
12,826
685340
COMMODITIES
5101
Office Supplies
1,690
2,391
3,000
876
3,000
5290
Other Operating Supplies
190
1,188
1,750
1,750
Subtotal
1,880
3,579
4,750
876
4,750
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
2,092
1,782
1,450
150
1,450
5420
Conferences & Seminars
372
2,000
150
2,000
Subtotal
2,464
1,782
3,450
300
3,460
Total City Clerk $
310,767 $
374,872
$ 380,112
$ 167,388
$ 392,786
57
CITY CLERK'S OFFICE
BUDGET JUSTIFICATIONS
4001 Travel & Per Diem — Provides for attendance at the International Institute of Municipal Clerks
Conferences, Florida Association of City Clerks Conference, Training Institute and the Florida
League of Cities Conferences.
4730 Records Retention — Costs associated with the imaging of records to maintain the records
management program, as well as those items associated with storage and preservation of records.
4740 Ordinance Codification — Costs associated with the official codification of City Ordinances.
4911 Legal Advertising — Costs incurred to satisfy legal requirements of Florida State Statutes, the
Miami -Dade County Code and the City of Aventura Code.
4915 Election Expenses — Costs associated with the November 8, 2022 Municipal General Election,
as well as any special elections scheduled during the fiscal year.
5410 Subscription & Memberships — This line item is used to fund memberships with professional
organizations and subscriptions, such as but not limited to: International Institute of Municipal Clerks,
Florida Association of City Clerks, Miami -Dade County Municipal Clerks Association and newspaper
publications.
W1
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
FINANCE DEPARTMENT
59
CITY OF AVENTURA
FINANCE
FISCAL YEAR 2022/23
DEPARTMENT DESCRIPTION
To provide overall financial and support services to the organization which includes accounting, cash
management, purchasing, financial planning and budgetary control.
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2021/22 2022123
1000/2999 Personal Services
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities
5400/5499 Other Operating Expenses
Total Operating Expenses
Position No. Position Title
00151
Assistant City Manager —
Finance and Administration
1001
Finance Director
1501
Controller
00158
Budget Manager
1301
Purchasing Agent
1201-1202
Accountant
3601
Customer Service Rep. II
Total
$ 973,452
994,496 $
1,008,484 $
562,624 $
1,014,811
64,139
44,285
58,925
41,648
60,341
23,790
23,616
35,960
23,114
20,260
4,999
4,051
7,200
2,849
5,800
6,406
9,395
10,500
5,429
7,500
$ 1,072,786
1,075,843 $
1,121,069 $
635,664 $
1,108,712
PERSONNEL ALLOCATION SUMMARY
2019/20 2020/21 2021/22 2022/23
•ll
1.0
1.0
1.0
-
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
2.0
2.0
2.0
2.0
1.0
1.0
1.0
1.0
6.0 6.0 6.0 7.0
FINANCE DEPARTMENT
ORGANIZATION CHART
Purchasing
Purchasing
Agent
Accountant (2)
Finance Director
Accounting
Controller
Budgeting
Budget Manager
Customer Service
Representative II
Headings above that are bolded and underlined, represent a function and/or service of the department.
61
CITY OF AVENTURA
FINANCE
FISCAL YEAR 2022/23
OBJECTIVES
1. Invest idle funds in accordance with the City's Investment Policy 100% of the time.
2. Issue Annual Comprehensive Financial Report ("Annual Report") by March 31st of each year.
3. Obtain Government Finance Officers Association's Certificate of Achievement for Excellence in
Financial Reporting for the Annual Report each year.
4. Obtain Government Finance Officers Association's Distinguished Budget Presentation Award
for the City's Annual Operating and Capital Budget each year.
5. Produce/distribute quarterly financial monitoring reports within 30 days of quarter -end.
6. Annually review adequacy of purchasing procedures.
7. Issue purchase orders within two (2) business days of approval.
8. Process all invoices within ten (10) business days of approval.
9. Process bi-weekly payroll/related reports in a timely and accurate manner.
10. Assist the City Manager in the development, preparation and the administration of the City's
Annual Budget, Capital Improvement Program and the ACES and the DSAHS Budgets.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2019/20 2020/21 2021/22 1 2022/23
% of idle funds invested in accordance with policy
100%
100%
100%
100%
Number of Annual Reports issued prior to 3/31
1
1
1
1
Number of GFOACertificate of Achievements
1
1
1
1
Number of quarterly reports producedtimel
4
4
4
4
Annually review purchasing pEocedures
1
1
2
1
• of purchase orders issued within 2 days
98%
99%
100%
100%
• of invoices processed within 10 days
98%
99%
99%
100%
Number ofbi-weekly payroll processed timely
26
26
26
26
Assist the City Manager in the development, preparation and
administration of the City's Annual Budget, Capital Improvement
Program and the ACES and the DSAHS Budgets
4
4
4
4
W
CITY OF AVENTURA
FINANCE
2022/23
BUDGETARY ACCOUNT SUMMARY
001-1001-613
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019120
ACTUAL
2020/21
APPROVED
BUDGET
2021122
HALFYEAR
ACTUAL
2021/22
CITY MANAGER
PROPOSAL
2022123
PERSONAL SERVICES
1201
Employee Salaries
$ 683,674 $
697,554
$ 700,234 $
425,094
$ 722,901
2101
FICA
47,461
48,947
53,568
26,669
55,302
2201
Pension
96,147
98,002
101,170
48,179
105,433
2301
Health, Life & Disability
144,640
148,442
150,991
61,722
128,573
2401
Workers' Compensation
1,530
1,551
2,521
960
2,602
Subtotal
973,452
994,496
1,008,484
562,624
1,014,811
CONTRACTUAL SERVICES
3180
Medical Exams - New Employees
2,150
872
4,200
662
3190
Prof. Services
3,689
1,713
4,525
3,236
3,475
3201
Prof. Services -Auditor
58,300
41,700
50,200
37,750
56,866
Subtotal IMI
64,139
44,285
58,925
41,648
60,341
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
1,772
1,206
7,000
738
5,000
4101
Communication Services
1,440
1,440
1,440
716
840
4041
Car Allowance
1,248
1,147
700
2,839
6,000
4650
R&M - Office Equipment
6,440
1
6,400
7,005
4701
Printing & Binding
3,791
1,869
3,420
2,095
3,420
4910
Advertising
9,099
17,953
17,000
9,721
5,000
Subtotal
23,790
23,616
35,960
23,114
20,260
COMMODITIES
5101
Office Supplies
3,939
2,751
5,000
3,007
5,000
5120
Computer Operating Supplies
467
561
500
500
5220
Gas & Oil
303
495
1,400
5290
Other Operating Supplies
290
244
300
(158)
300
Subtotal
4,999
4,051
7,200
2,849
5,800
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
4,001
4,701
4,000
15665
3,500
5420
Conferences & Seminars
2,405
3,390
5,000
3,764
2,500
5450
Training
1,079
1,000
15000
5901
Contingency
225
500
500
Subtotal
6,406
9,395
10,500
5,429
7,500
Total Finance
1,072,786 $
1,075,843
$ 1,121,069 $
635,664
$ 1,108,712
63
FINANCE
BUDGET JUSTIFICATIONS
3190 Prof. Services — The cost related to the transport of the City's bank deposits by an armored
courier service.
3201 Prof. Services - Auditor — The cost of an audit firm to perform the City's year-end financial audit
(including any State and Federal Single Audits), in addition to any other audit -related services that
the City may require.
4001 Travel & Per Diem — The costs associated with employees to attend conferences and seminars
in order maintain professional designations and to remain current in their respective field.
Florida Association of Public Procurement Officer
Florida City & County Manager's Association
Florida Government Finance Officers Association
Government Finance Officers Association
National Institute of Governmental Procurement
4101 Communication Services — Includes telephone services for department personnel.
4910 Advertising — Includes the cost of advertising all bid and RFP notices.
5410 Subscriptions & Memberships — Includes the cost to fund memberships and subscriptions to
professional organizations.
American Institute of Certified Public Accountants
American Payroll Association
Florida Association of Public Procurement Officer
Florida City & County Manager's Association
Florida Government Finance Officers Association
Florida Institute of Certified Public Accountants
Government Finance Officers Association
National Contract Management Association
National Institute of Governmental Procurement
South Florida Government Finance Officers Association
5420 Conferences & Seminars — Includes the cost to maintain professional designations as well as
educate and inform staff of the latest developments and trends in their respective field.
Florida Association of Public Procurement Officer
Florida City & County Manager's Association
Florida Government Finance Officers Association
Florida Institute of Certified Public Accountants
Government Finance Officers Association
National Institute of Governmental Procurement
South Florida Government Finance Officers Association
Z
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
HUMAN RESOURCES
DEPARTMENT
65
CITY OF AVENTURA
HUMAN RESOURCES
FISCAL YEAR 2022/23
DEPARTMENT DESCRIPTION
To provide overall financial and support services to the organization which includes personnel
management and risk management.
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL ACTUAL
2019/20 2020/21
APPROVED
BUDGET
2021/22
HALFYEAR
ACTUAL
2021/22
CITY MANAGER
PROPOSAL
2022/23
1000/2999
Personal Services
$ $
$
$ 132,282
3000/3999
Contractual Services
7,500
4000/4999
Other Charges & Services
87,100
5000/5399
Commodities
2,500
5400/5499
Other Operating Expenses
8,020
rTotal Operating Expenses
$ $
- $
-
$ 237,402
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title
2019/20
2020/21
2021/22
2022/23
13701
Human Resources Manager
1.0
1.0
1.0
1.0
Tota 1
1.0
1.0
1.0
1.0
•:
HUMAN RESOURCES DEPARTMENT
ORGANIZATION CHART
Human Resources Manager
67
CITY OF AVENTURA
HUMAN RESOURCES
FISCAL YEAR 2022/23
OBJECTIVES
1. Maintain an effective personnel system to allow for timely recruitment and retention of
employees.
2. Partnering with departments to provide guidance and consultation on human resources
matters.
3. Audit human resources practices and processes to ensure efficiency and compliance with
state and federal laws.
4. Preparation and maintenance of comprehensive pay plan to ensure competitiveness with the
job market.
5. Automate and support the entire employee life cycle, streamlining processes and diversity
initiatives.
6. Annually review adequacy of insurance coverage.
7. Work closely with all departments in an effort to protect the City's financial, physical, and
human resources in connection with occupational health and safety, loss control, claims
management, insurance and risk.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2019/20 2020/21 2021122 2022/23
Annually review adequacy of insurance coverage
1
1
1
1
Number of New Hires — Full-time
9
9
18
15
Number of New Hires — Part-time
6
6
13
14
Number of New on the job injuries (Workers Comp claims filed)
N/A
N/A
62
57
Annual staff development and training
N/A
N/A
1
3
Employee Engagement Events
N/A
N/A
2
5
•:
CITY OF AVENTURA
HUMAN RESOURCES
2022/23
BUDGETARY ACCOUNT SUMMARY
001-1001-513
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020/21 2021122 2021122 2022123
PERSONAL SERVICES
1201
Employee Salaries
2101
FICA
2201
Pension
2301
Health, Life & Disability
2401
Workers' Compensation
Subtotal
CONTRACTUAL SERVICES
3180
Medical Exams - New Employees
3190
Prof. Services
3201
Prof. Services -Auditor
Subtotal
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
4101
Communication Services
4041
Car Allowance
4650
R&M - Office Equipment
4701
Printing & Binding
4850
Employee promotional events
4910
Advertising
Subtotal
COMMODITIES
5101
Office Supplies
5120
Computer Operating Supplies
5220
Gas & Oil
5290
Other Operating Supplies
Subtotal
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
5420
Conferences & Seminars
5450
Training
5901
Contingency
F-Subtotal'§
Total HR
$ $ $ $ $ 98,806
7,559
13,833
11,728
356
132,282
4,500
3,000
7,500
4,000
600
6,000
28,000
1,000
31,000
16,500
87,100
2,500
2,500
520
3,500
3,500
500
8,020
- $ - $ - $ - $ 237,402
we
HUMAN RESOURCES
BUDGET JUSTIFICATIONS
3190 Professional Services — The cost related to contracting a temporary human resources
assistant.
4001 Travel & Per Diem — The costs associated with employees to attend conferences and seminars
in order to maintain professional designations and to remain current in their respective field.
HR Florida Conference & Expo
Society for Human Resources Management National Conference
Public Risk Management Conference
4101 Communications Services — Includes telephone services for department personnel.
4650 R&M — Office Equipment — Includes costs related to the hosted application used by Human
Resources to automate recruitment, onboarding, forms and performance management process.
4801 Promotional Activities/Employee Engagement Programs — Includes the cost of engagement
programs for City employees.
Employee Appreciation Day
Employee Health Fair
Thanksgiving Luncheon
Holiday Luncheon
Intern Appreciation Luncheon
Employee Outing
Take Your Child to Work Day
Halloween Employee Event
Recruitment Promo Items
4910 Advertising — Includes the cost of advertising employment opportunity notices.
5410 Subscription & Memberships — Includes the cost to fund memberships and subscriptions to
professional organizations.
Society for Human Resources Management
International Public Management Association for Human Resources
Greater Miami Society for Human Resources
Florida Public Human Resources Association, Inc.
Human Resources Association of Broward County
5420 Conferences & Seminars — Includes the cost to maintain professional designations as well as
educate and inform staff of the latest developments and trends in the Human Resources/Risk field.
Akerman Labor & Employment Law Seminar
Florida Public Human Resources Association Annual Conference
HR Florida Conference & Expo
International Public Management Association or other personnel related conferences & seminars
Society for Human Resource Management National Conference
70
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
INFORMATION TECHNOLOGY
DEPARTMENT
71
CITY OF AVENTURA
INFORMATION TECHNOLOGY
FISCAL YEAR 2022/23
DEPARTMENT DESCRIPTION
This Department provides a secure computing environment that allows for efficient processing of
City -related business. Information Technology uses the City's website, social media, AVTV and radio
station to deliver accurate and consistent information to the City's customers.
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2020/21 2020/21 2021/22 2021/22 2022/23
1000/2999
Personal Services
$ 864,217 $
881,235 $
785,720 $
381,055 $
801,891
3000/3999
Contractual Services
1,489
9,516
10,000
110
10,000
4000/4999
Other Charges & Services
259,842
283,606
334,280
85,288
371,423
5000/5399
Commodities
14,323
16,477
17,000
7,657
17,000
5400/5499
Other Operating Expenses
2,757
4,721
7,235
2,618
7,550
ir Total Operating Expenses
$ 1,142,628 $
1,195,555 $
1,154,235 $
476,728 $
1,207,864
*
Position No. Position Title
PERSONNEL ALLOCATION SUMMARY
2019/20
2020/21
2021/22
2022/23
9201
Information Technology Director
1.0
1.0
1.0
1.0
14101
IT Operations Manager
1.0
1.0
1.0
1.0
8701
Network Administrator II
1.0
1.0
1.0
1.0
1402
Network Administrator 1
1.0
1.0
1.0
1.0
13201
Commun Tech Project Specialist
1.0
1.0
-
13601
IT Support/Project Specialist
1.0
1.0
1.0
1.0
Total
6.0
6.0
5.0
5.0
72
INFORMATION TECHNOLOGY DEPARTMENT
ORGANIZATION CHART
Information Technology
Director
IT Operations Manager
Network I I IT Support/Project
Administrator II Specialist
Network
Administrator I
73
CITY OF AVENTURA
INFORMATION TECHNOLOGY
FISCAL YEAR 2022/23
OBJECTIVES
1. Provide a secure computer network for applications, sharing of common files, email, etc. for
City staff.
2. Provide a secure computer network for applications, sharing of common files, email, etc. to
support administrative staff, teachers and the students at the Aventura City of Excellence
School ("ACES").
3. Assist and support ACES One -to -One (1:1) student device initiative.
4. Provide a central computer system that serves the information management needs of all
departments.
5. Provide help desk support and services to all City and ACES staff.
6. Develop a 3 to 5-year replacement cycle for computing equipment.
7. Expand E-Government applications and services.
8. Provide training on computer applications and computer -related topics.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2019/20 2020121 2021122 1 2022123
% oftime computer network is operational
99%
99%
99%
99%
% oftime ACES computer network is operational
99%
99%
99%
99%
Number of workstations supported
1,488
1,684
1,690
1,700
Number of physical servers supported
23
23
22
22
Number of virtual servers supported
39
42
42
42
Number of help desk support cases
5,093
5,997
5,250
5,300
Number of training sessions held
4
4
4
2
74
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2022/23
BUDGETARY ACCOUNT SUMMARY
001-1201-513
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2020/21
ACTUAL
2020121
APPROVED
BUDGET
2021122
HALFYEAR
ACTUAL
2021/22
CITY MANAGER
PROPOSAL
2022123
PERSONAL SERVICES
1201
Employee Salaries
$ 613,177 $
625,145
$ 545,268 $
271,434
$ 561,618
2101
FICA
43,094
43,848
41,713
18,334
42,964
2201
Pension
83,180
84,032
78,093
37,053
80,417
2301
Health, Life & Disability
123,384
126,811
118,688
53,614
114,876
2401
Workers' Compensation
1,382
1,399
1,958
620
2,016
Subtotal
864,217
881,235
785,720
381,055
801,891
CONTRACTUAL SERVICES
3190 Other Prof. Services 1,489 9,516 10,000 110 10,000
Subtotal _ 1,489 9,516 10,000 110 10,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
1,714
2,355
5,300
1,114
9,200
4041
Car Allowance
6,000
6,000
6,000
3,000
6,000
4101
Communication Services
7,845
7,830
7,040
3,399
7,040
4650
R&M - Office Equipment
205,695
229,926
288,690
71,757
320,733
4701
Printing & Binding
35
123
250
35
250
4851
Web Page Maintenance
16,097
17,580
-
-
-
4852
Email Hosting Services
22,456
19,792
27,000
5,983
28,200
Subtotal
259,842
283,606
334,280
85,288
371,423
COMMODITIES
5101
Office Supplies
1,417
932
2,000
629
2,000
5120
Computer Operating Supplies
12,906
15,545
15,000
7,028
15,000
Subtotal
14,323
16,477
17,000
7,657
17,000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
1,359
2,041
1,400
521
1,400
5420
Conferences & Seminars
774
511
1,835
899
2,150
5450
Training
624
2,169
4,000
1,198
4,000
Subtotal
2,757
4,721
7,235
2,618
7,550
Total Information Technology $
1,142,628 $
1,195,555 $
1,154,235 $
476,728 $
1,207,864
75
INFORMATION TECHNOLOGY
BUDGET JUSTIFICATIONS
3190 Other Prof. Services — Costs associated with utilizing professional services for the City's
network infrastructure, security and applications.
4001 Travel & Per Diem — Costs of employees attending conferences and seminars in order to stay
current in their field.
Florida Local Government Information Systems Association
Central Square User Training
Educational Technology Conference
FDLE CJIS Training Symposium
Other conferences, training and seminars
4101 Communication Services — Includes telephone and wireless data access for department
personnel.
4650 R&M - Office Equipment — Includes maintenance and support of the IBM AS 400 and software
and equipment purchased from Central Square as well as other major hardware maintenance paid
directly to IBM or other vendors. Includes Cisco Networking equipment, security software, backup
solutions and application maintenance.
4852 Email Hosting Services — Costs associated with providing email, virus protection and spam
filtering for City staff.
5120 Computer Operating Supplies — Includes the cost of minor supplies and software to maintain
existing systems and to upgrade to the most current versions of software and operating systems.
Upgrades for other than Police
Operating system upgrades
Minor hardware upgrades
Application licenses
5410 Subscriptions & Memberships — This line item is used to fund memberships with professional
organizations and subscriptions.
Florida Local Government Information Systems Association
Florida Association of Educational Data Systems
Technical resource subscriptions
5420 Conferences & Seminars — Funding for this purpose is essential in order to keep informed of
changing and new developments in the field of local government information technology,
communications and personnel as follows:
Florida Local Government Information Systems Association
Central Square User Training Conferences
Educational Technology Conferences
FDLE CJIS Training Symposium
Computer -related courses for certification and seminars
5450 Training — Ongoing training for all personnel in the department including classes towards
certification.
MET
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
POLICE DEPARTMENT
77
CITY OF AVENTURA
POLICE
FISCAL YEAR 2022/23
DEPARTMENT DESCRIPTION
To provide a professional, full service, community -oriented Police Department. Respond to all calls
for service in a timely and professional manner. Ensure that all crimes are thoroughly investigated
and those who are arrested are successfully prosecuted. Interact with the community and create
partnerships that enhance law enforcement, crime prevention and quality of life issues.
OBJECT APPROVED HALFYEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019/20 2020121 2021/22 2021122 2022123
1000/2999 Personal Services
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities
5400/5499 Other Operating Expenses
Total Operating Expenses
Position No. Position Title
$ 18,590,601 $ 19,014,857 $ 19,099,740 $ 9,660,805 $ 19,629,645
797,128
769,021
730,000
248,694
820,000
793,672
887,241
1,094,200
659,753
1,151,700
414,304
508,016
517,550
265,417
681,500
27,133
54,389
66,500
41,626
67,000
$ 20,622,838 $
21,233,524 $
21,507,990
$ 10,876,295 $
22,349,845
PERSONNEL ALLOCATION SUMMARY
0901
Chief of Police
9401-9402
Majors
2601
Commander
3002
Executive Assistant
2201-2205
Captains
2301-2313
Sergeants
2101-2111
Detectives
2001-2059
Police Officers
6201
Crime Prev Coordinator
5501
Property Room/Crime Scene Supervisor
3901
Crime Scene Tech II
4801
Property Room/Crime Scene Tech
2801-2804
Police Service Aides
6301
Records Supervisor
6901-6903
Records Clerk
1401
Records Specialist
1601
911 Manager
13001-13003
Communication Supervisor
12901-12906
Communication Officer III
6701-6702
Communication Officer II
2701-2705
Communication Officer
8601-8602
Administrative Asst. III
13501-13502
Personnel & Training Specialist
7501
Fleet Manager/Quartermaster
13801
Emergency Vehicle Technician
9301
Fleet Maintenance Worker
Tota I
W.
2019/20 2020/21 2021/22 2022/23
1.0 1.0 1.0 1.0
3.0 3.0 3.0 3.0
1.0
1.0
1.0
1.0
5.0
5.0
5.0
5.0
12.0
13.0
13.0
13.0
8.0
8.0
11.0
12.0
63.0
62.0
59.0
60.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
4.0
4.0
4.0
4.0
1.0
1.0
1.0
1.0
3.0
3.0
3.0
3.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
3.0
3.0
3.0
4.0
6.0
6.0
6.0
4.0
3.0
2.0
2.0
1.0
4.0
5.0
5.0
6.0
2.0
2.0
2.0
1.0
2.0
2.0
2.0
2.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
130.0 130.0 130.0 130.0
POLICE DEPARTMENT
ORGANIZATION CHART
Chief of Police Staff Inspection /
Accreditation
Internal Affairs ' L' Executive Assistant
Administrative Services
Major
Captain
Sergeant
Officer
(Personnel and Training)
911 Manager
Comm. Supervisor
Comm. Officer III
Comm. Officer II
Comm. Officer
Records Manager
Records Clerk
Records Specialist
Fleet Mgr./Quartermaster
Emergency Vehicle
Technician
Fleet Maintenance Worker
Personnel/Training
Specialist
Operations
Major
Captain
Sergeant -Patrol
Officer -Patrol
Sergeant -Mall
Officer -Mall
Police Service Aide
Sergeant -Traffic
Officer -Traffic
Marine Patrol
School Resource Officer
Sergeant
Community Police
Crime Prevention
Coordinator
Officer-CSU
Specialized Services
Major
Captain
Sergeant
Detective
Property Room/
Crime Scene Supervisor
Crime Scene/Property
Room Custodian II
Crime Scene/ Property
Room Custodian I
Administrative Assistant III
Officer -Task Force
Headings above that are bolded and underlined, represent a function and/or service of the department.
79
CITY OF AVENTURA
POLICE
FISCAL YEAR 2022/23
OBJECTIVES
1. Workforce Initiative:
• Develop and retain a quality workforce. Enhance employee competency and cultivate
new leadership.
• Plan for anticipated personnel openings by continuing with an established national
recruitment plan. Engage highly qualified applicants who will meet or exceed our
department's rigorous recruitment standards.
• Enhance leadership and decision -making skills for all supervisory personnel through
recurring training in critical incident management and incident based command systems.
• Develop internal and external strategies to prepare for upcoming special events and
potential uncertainties.
2. School Safety Initiative:
• Provide preparedness training to all current and incoming school employees to assist
them during school threats. Specific training will cover: active shooters, IED/bomb
recognition, handling violent occurrences and critical incident management protocols.
• Launch additional student -centered school safety programs that focus on protection,
engagement and education at DSAHS. (DARE, Driving, Police Explorers, Student -led
Police Club and Social Media Safety).
• Expand and integrate new school safety technology. Continue testing and training with
our current security measures to ensure an effective police response during critical
incidents.
3. Internal Departmental Efficiency Initiative:
• Organizational restructuring to prioritize efficiency, accommodate evolving priorities and
enhance effectiveness of policing for the community that we serve.
• Prioritize in-service training that will ensure compliance with state and national
mandates.
4. Community Outreach Initiative:
• Expand the outreach of our Crime Prevention Division to improve citizen -based safety
awareness and strategies for fighting crime and enhancing quality of life for all Aventura
residential communities, businesses and schools.
• Host additional town hall events specifically tailored to our residential and business
communities.
• Continue to conduct ongoing customer service surveys of residents, businesses and
victims of crimes to improve our resource allocation and decision making.
• Recruit, train and retain additional volunteers to assist with crime prevention programs.
• Enhance relationships with the community through police department initiated events
and guidance from the Community Advisory Panel.
5. Public Relations Initiatives:
• Ongoing communication with residents regarding COVID-19 pandemic, public safety,
traffic conditions and community events by engaging local social networking platforms to
assist in timely and easily accessible information.
• Recruit and train additional staff in public relations and the proper utilization of social
media platforms for law enforcement agencies.
• Utilize effective social media content to promote the department's image and enhance
outreach.
0
6. Traffic Safety Initiatives:
• Continue with strategies that have reduced the number of traffic crashes and fatalities
throughout the City.
• Work with internal and external Aventura stakeholders (governmental agencies,
businesses, tourists and residents) to address traffic flow issues along the Biscayne
Boulevard, Ives Dairy Road and Miami Gardens Drive corridors.
• Develop a safety program to educate teenage drivers in the areas of distracted driving,
impaired driving and seat belt use.
7. Technological Advancement Initiatives:
• Maintain our radio system console inside our E911 Center.
• Replace and improve the video wall in Communications in order to view cameras located
within the City, Charter Schools and the Government Center.
• Complete the Police personnel attendance system ("InTime") integration with the City's
current payroll system to provide for an automatic transfer of data during the bi-weekly
payroll accounting process.
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2019/20 2020/21 2021122 2022/23
Man-hours Assigned to traffic flow issues
12,000
12,000
12,000
12,100
Progress Toward National Re -accreditation
25%
100%
100%
25%
Personnel Hired
5
8
12
7
Community Programs
15
22
24
23
Community Presentations
15
19
24
21
Community Involvement Activities
20
22
25
24
Man hours Assigned to School Resources
2,400
4,328
4,328
4,328
Calls for Service
15,730
15,343
15,500
15,700
Arrests
969
991
884
984
Accidents
1,414
1,709
2,012
2,112
Traffic Citations
3,939
4,212
5,316
5,516
Parking Citations Issued
424
817
1,252
1,352
Part 1 Crimes Reported
1,638
1,560
1,708
1,908
Customer Service Surveys
500
534
500
550
91
CITY OF AVENTURA
- POLICE'
2022/23
BUDGETARY ACCOUNT SUMMARY
001-2001-521
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019/20
ACTUAL
2020/21
APPROVED
BUDGET
2021/22
HALFYEAR
ACTUAL
2021/22
CITY MANAGER
PROPOSAL
2022/23
PERSONAL SERVICES
1201
Employee Salaries
10,992,495
10,982,266
11,614,155
5,725,400
11,959,986
1390
Court Time
78,272
43,306
140,000
40,135
140,000
1401
Overtime
1,216,505
1,720,944
900,000
836,091
1,000,000
1410
Holiday Pay
198,048
249,380
150,000
206,049
165,000
1501
Police Incentive Pay
78,341
77,359
80,040
40,149
76,920
2101
RCA
915,691
942,564
907,802
492,838
935,339
2201
Pension
2,511,821
2,348,382
2,463,314
1,051,934
2,557,584
2301
Health, Life & Disability
2,152,006
2,178,365
2,299,693
1,019,946
2,228,674
2401
Workers' Compensation
447,422
472,291
544,736
248,263
566,142
Subtotal
18,590,601
19,014,857
19,099,740
9,660,805
19,629,645
CONTRACTUAL SERVICES
3170
Temporary Staff
2,265
22,641
-
1,111
-
3180
Medical Exams
4,143
9,202
10,000
244,848
30,000
3190
Prof. Services - Traffic Safety Program
733,383
729,371
700,000
2,735
750,000
3192
Prof. Services
57,337
7,807
20,000
40,000
Subtotal
797,128
769,021
730,000
248,694
820,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
8,600
15,378
25,000
7,696
27,000
4040
Administrative Expenses
34,787
25,449
26,500
(1,215)
26,500
4042
Recruiting & Hiring Expense
4,655
5,015
10,000
2,767
12,000
4043
CALEA Accreditation
4,770
4,770
9,200
1,105
5,000
4050
Investigative Expense
15,276
20,367
24,000
12,406
24,000
4101
Communication Services
136,904
119,309
183,000
70,474
183,000
4201
Postage
3,634
4,117
4,000
1,650
4,200
4420
Leased Equipment
50,462
85,298
105,000
34,577
130,000
4440
Copy Machine Costs
2,731
2,088
4,500
673
5,000
4610
R&M - Vehicles
131,024
226,666
140,000
126,231
160,000
4645
R&M - Equipment
260,128
237,965
420,000
263,026
420,000
4650
R&M - Office Equipment
135,735
136,000
138,000
138,000
150,000
4701
Printing & Binding
4,966
4,819
5,000
2,363
5,000
Subtotal
793,672
887,241
1,094,200
659,753
1,151,700
COMMODITIES
5101
Office Supplies
12,629
13,355
14,000
6,205
15,000
5120
Computer Operating Supplies
7,759
7,109
15,000
6,660
16,000
5220
Gas & Oil
205,777
246,860
245,000
144,339
400,000
5240
Uniforms
41,356
37,932
40,000
19,157
42,000
5245
Uniform Allowance
42,334
124,060
87,550
41,319
88,000
5266
Photography
751
1,060
1,000
279
1,500
5270
Ammunition
38,846
17,360
45,000
23,120
47,000
5290
Operating Supplies
64,852
60,280
70,000
24,338
72,000
F- Subtotal -W
414,304
508,016
517,550
265,417
681,500
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
3,420
5,986
7,000
6,681
7,500
5430
Educational Assistance
824
3,000
4,500
984
4,500
5450
Training
22,889
45,403
55,000
33,961
55,000
Subtota�
27,133
54,389
66,500
41,626
67,000
Total Police I $
20,622,838 $
21,233,524 $
21,507,990
$ 10,876,295
$ 22,349,845
W
POLICE
BUDGET JUSTIFICATIONS
1390 Court Time — This line item is used to fund overtime and standby court time
1401 Overtime — The expenditures from this account are anticipated and unanticipated manpower
hours such as major criminal investigations, personnel shortages, training, City events, natural and
manmade disasters, holiday details, homeland security and various dignitary details.
1410 Holiday Pay — This request reflects estimated costs with funding holiday pay for shift
employees.
1501 Police Incentive Pay — This is mandated by the State for rewarding sworn personnel who have
obtained additional education.
3180 Medical Exams — All police officers are required to have a physical exam prior to employment
or as required per departmental policy for specialized units.
3190 Prof. Services Traffic Safety Program — Costs associated with the Intersection Traffic Safety
Camera Program including payments to the vendor for the equipment and the use of contractual
employees to review the violations.
3192 Prof. Services — Costs associated with outsourcing the administration of promotional testing,
Miami -Dade County court subpoena program and arrest form program fees, document imaging,
attorney fees and other professional services.
4001 Travel & Per Diem — Used to pay for travel and other expenses associated with employees on
City business/training.
4040 Administrative Expenses — Awards, Officer/Civilian of the Year ceremony, employee plaques
and other expenses not directly tied to a specific function or account.
4042 Recruiting & Hiring Expense — Funds have been allocated to assist the Department with
recruitment of personnel and pay for required pre -hire testing.
4043 CALEA Accreditation — Costs associated with the Department becoming nationally accredited
with the Commission on Accreditation for Law Enforcement Agencies ("CALEA") and conference
attendance.
4050 Investigative Expense — Costs associated with the Detectives in Specialized Services and
Crime Scene to complete criminal investigations, crime scene processing and transcription of taped
statements.
4101 Communication Services — Costs for mobile phones, cellular lines for data transmission,
vehicle GPS, computer system communications and other communication devices. Costs formerly
paid from the E911 Fund to ATT for selective routing of 911 calls and associated fees.
4420 Leased Equipment — Covers costs for leased equipment and vehicles.
4610 R&M - Vehicles — Covers costs associated with the repair and maintenance of department
vehicles. Costs include preventative maintenance, damage repair and replacement of worn and/or
broken parts not covered under warranty.
POLICE
BUDGET JUSTIFICATIONS — CONTINUED
4645 R&M - Equipment — Funds allocated to this account will be used for repair and maintenance of
Police Department radios, computers, GPS systems, LPR system, In Car Video, software and other
equipment.
4650 R&M - Office Equipment — This account covers the cost of the OSSI software maintenance and
upgrades.
4701 Printing & Binding — This account covers the cost of printing of materials for the police
department used in official police or City business. Examples include business cards and letterhead.
5240 Uniforms — This account is used for issuing uniforms and accessories worn by both police and
civilian personnel of the Police Department.
5245 Uniform Allowance — Each employee required to wear a uniform receives an allowance for
uniform maintenance and cleaning. This account is paid out 50% in October and 50% in April each
fiscal year.
5266 Photography — Funds from this account are used to purchase supplies for crime scene or other
department related photos.
5270 Ammunition — Funds from this account pay for tasers, ammunitions, duty and training ammo
for police officer use.
5290 Operating Supplies — Funds from this account are used for the purchase of supplies and items
needed for the daily operation of the Police Department.
5410 Subscriptions & Memberships — Costs associated with this line item are subscriptions to
professional journals, and membership in professional and regional law enforcement organizations.
5430 Educational Assistance — This account is used to reimburse employees up to 75% of the state
tuition rate for college courses and/or college degrees that are related to their job functions.
5450 Training — Costs associated with this account are related to Police academy training,
maintaining state standards and having a highly trained, professional police force.
M
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
COMMUNITY DEVELOPMENT
DEPARTMENT
m
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
FISCAL YEAR 2022/23
DEPARTMENT DESCRIPTION
This Department is composed of four divisions: Planning and Zoning, Building, Code Compliance
and Local Business Tax Receipts. The Planning and Zoning division is responsible for the City's
planning, zoning, development review and economic development functions. The Building Division is
responsible for building permitting and inspections. Code Compliance is responsible for City Code
enforcement. Local Business Tax Receipts is responsible for the issuance and enforcement of Local
Business Tax Receipts. This Department strives to provide efficient and professional "one -stop"
customer service at a centralized location.
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020/21 2021/22 2021/22 2022/23
1000/2999
Personal Services
$ 697,852 $
784,614 $
784,751
$ 375,753 $
778,814
3000/3999
Contractual Services
1,791,260
2,189,042
2,205,046
1,391,580
2,800,000
4000/4999
Other Charges & Services
81,142
92,151
104,550
46,362
104,550
500015399
Commodities
8,200
9,246
9,500
5,297
9,500
5400/5499
Other Operating Expenses
2,957
2,856
3,500
122
2,250
Total Operating Expenses
$ 2,581,411 $
3,077,909 $
3,107,347
$ 1,819,114 $
3,695,114
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title
13101
Community Development Director
4201
Building Official (PIT)
Planner
9001
Executive Assistant/Planning Technician
Assistant Manager - Administration
14301
Customer Service Rep III
Assistant Manager - Operations
3601-3604
Customer Service Rep II
8901
Code Compliance Officer II/Zoning Review
8902
Code Compliance Officer 1
8902
Code Compliance Officer (P/T)
Total Full -Time
Total Part -Time
Total
01
2019/20 2020/21 2021/22 2022/23
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
-
1.0
1.0
1.0
4.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
-
-
1.0
1.0
1.0
1.0
-
-
7.0 5.0 6.0 6.0
2.0 2.0 1.0 1.0
9.0 7.0 7.0 7.0
COMMUNITY DEVELOPMENT DEPARTMENT
Building Inspections
& Permitting
Building Official
Contractual Building
Review & Inspection
Services
Customer Service
Rep III
Rep II
ORGANIZATION CHART
Community
Development
Director
Executive Assistant/
Planning Technician
Code Enforcement
Business Tax
Receipts
Code Compliance
Officer II
Code Compliance
Officer I
Planning
Contractual Planner
Headings above that are bolded and underlined, represent a function and/or service of the department.
a
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
FISCAL YEAR 2022/23
OBJECTIVES
1. Provide customer -focused technical assistance to the community.
2. Provide staff support for land planning and development, zoning, building permit and
inspections, business tax receipts, code compliance, intersection safety, records and lien
request services.
3. Provide staff support and training for the Department's TRAKiT software for Building, Code,
Planning and Zoning and Local Business Tax Receipt functions.
4. Facilitate submission of all planning, zoning and local business tax receipts, project and permit
forms digitally via the City's website and implement digital submission of permit applications
and project plans.
5. Provide E-TRAKiT for online inspection requests and results.
6. Complete building inspections within 24 hours of the request.
7. Complete non-complex building plan review within 10 days.
8. Implement credit card payment for permit payment.
9. Maintain privatized building inspection and review.
10. Initiate a running, voluntary customer survey to measure satisfaction with technical assistance
and customer service with land development, variance applications, permitting and business
regulation.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2019/20 2020/21 2021/22 1 2022/23
%of Customer Comments Identifying Improvements Needed
NA
NA
NA
5%
Average Hours of TRAKiT Traininger Em Io ee
NA
-
8
8
No. of Local Business Tax Receipts Issued
447
1,870
2,000
2,000
No. of Code Warnings and Notice of Violations Issued
106
132
225
200
No. of Special Master Hearings
323
592
450
400
% of Applications Submitted Digitally
NA
0%
25%
40%
No. of Building Permits Issued
3,214
3,913
5,000
5,200
No. of Building Inspections Performed
10,233
11,283
14,000
14,500
No. of Land Development Applications Processed (Al Types)
14
27
24
25
• of Inspections Performed within 24 Hrs. of Request
100%
99%
98%
98%
• of Plan Reviews Conducted within 10 Days
95%
97%
99%
99%
No. of Lien Requests Responded to
1,626
2,845
3,390
3,800
• of Permits Paid by Credit Card
NA
0%
72%
80%
• of Inspections Requested via Online Portal
NA
50%
100%
100%
::
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2022/23
BUDGETARY ACCOUNT SUMMARY
001-4001-524
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019/20
ACTUAL
2020121
APPROVED
BUDGET
2021122
HALFYEAR
ACTUAL
2021122
CITY MANAGER
PROPOSAL
2022/23
PERSONAL SERVICES
1201
Employee Salaries
$ 513,930 $
588,503
$ 558,180
$ 280,176
$ 563,547
1401
Overtime
972
1,294
3,000
-
3,000
2101
RCA
38,116
43,763
42,701
21,973
43,111
2201
Pension
57,440
63,867
70,901
32,899
71,687
2301
Health, Life & Disability
82,859
81,872
94,486
37,464
82,544
2401
Workers' Compensation
4,535
5,315
15,483
3,241
14,925
Subtotal
697,852
784,614
784,751
375,753
778,814
CONTRACTUAL SERVICES
3101
Building Inspection Services
1,689,153
2,103,748
1,936,046
1,324,676
2,650,000
3190
Prof. Services
102,107
85,294
269,000
66,904
150,000
Subtotal
1,791,260
2,189,042
2,205,046
1,391,580
2,800,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
973
-
4,000
4,000
4041
Car Allowance
6,000
6,517
6,000
3,000
6,000
4101
Communication Services
1,027
1,180
1,500
902
1,500
4420
Lease Equipment
2,159
1,908
2,800
1,319
2,800
4610
R&M - Vehicles
102
38
1,000
32
1,000
4645
R&M - Equipment
35,257
37,776
47,250
39,665
47,250
4701
Printing
9,023
4,898
2,000
1,165
2,000
4730
Records Retention
26,601
39,834
40,000
279
40,000
Subtotal
81,142
92,151
104,550
46,362
104,550
COMMODITIES
5101
Office Supplies
6,149
7,210
6,000
4,900
6,000
5120
Computer Operating Supplies
1,800
1,985
2,000
136
2,000
5220
Gas & Oil
251
51
1,000
48
1,000
5240
Uniforms
-
-
500
213
500
Subtotal
8,200
9,246
9,500
5,297
9,500
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
537
1,629
1,500
122
250
5420
Conferences & Seminars
1,993
766
1,500
-
1,500
5450
Training
427
461
500
-
500
Subtotal
2,957
2,856
3,500
122
2,250
Total Community Development
$ 2,581,411 $
3,077,909
$ 3,107,347
$ 1,819,114
$ 3,695,114
COMMUNITY DEVELOPMENT
BUDGET JUSTIFICATIONS
3101 Building Inspection Services — Estimated costs associated with the private firm performing
permit application review and building inspection services, including 40-year recertification and
unsafe structure enforcement. The average number of building permits issued on a monthly basis
has increased approximately 60% during FY 2022, as have revenues.
BUILDING PERMIT REVENUE PROJECTION FOR FY 2022/23 = $3,200,000
3190 Prof. Services — Costs associated with utilizing professional consulting services for traffic, civil
engineering, architectural design, and landscape review of site plan proposals. There is additional
cost for software licenses for the additional inspectors as well continuing costs for implementation of
Central Square's e-TRAKiT software to improve online services related to building permits, business
licensing, and code violations.
Additional funding will be provided in the coming year to:
• Continue the Department's transition to online submission and review of plans, permit
applications, license applications, etc. This will include digital requesting and reporting of
inspection results, digital payment of fees and online customer service enhancements.
Contract with a private firm in order to enhance the Department's technical plan review
capabilities. Such services will include, but not be limited to, detailed plan review to ensure
compliance with land development regulations and the drafting of potential Land
Development Code changes in order to facilitate redevelopment initiatives in accordance
with the City Commission's vision.
4420 Lease Equipment — This budget item is included to cover costs associated with leasing a
copier.
4645 R&M - Equipment — Includes maintenance, support and hosting of the TRAKiT application
suite which is used for plan review, building permits, inspections, code compliance, business tax
receipts and the associated web portal and for electronic submission of plans.
4730 Records Retention — Estimated costs for imaging building permit records.
5240 Uniforms — This includes uniform maintenance and work shoes for the Code Compliance
Officers and uniform shirts for the Building Division staff.
5410 Subscriptions & Memberships — This line iterr
organizations and subscriptions.
American Planning Association
Florida Planning Association
Florida Association of Code Enforcement
Building Officials Association
Miscellaneous subscriptions
Florida Association of Business Tax Officials
is used to fund memberships with professional
5420 Conferences & Seminars — Funding for this purpose is essential in order to keep informed of
changing and new developments in the field of planning, economic development and code
enforcement.
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
COMMUNITY SERVICES
DEPARTMENT
91
CITY OF AVENTURA
COMMUNITY SERVICES
FISCAL YEAR 2022/23
DEPARTMENT DESCRIPTION
This Department is responsible for the maintenance of parks, community recreation, camps, athletic
leagues, special events programming, and Community Center programming and activities. The
Department is organized to provide a wide scope of recreational programs, activities and special
events for all age groups on a quality basis.
OBJECT APPROVED HALFYEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2021122 2022/23
1000/2999
Personal Services
$ 1,043,650 $
978,459 $
1,077,812 $
487,984 $
1,191,417
3000/3999
Contractual Services
665,658
672,007
657,500
439,992
792,000
4000/4999
Other Charges & Services
660,855
1,020,551
838,200
540,445
1,225,000
5000/5399
Commodities
34,281
25,901
29,000
14,579
29,000
5400/5499
Other Operating Expenses
7,958
12,994
16,500
10,298
19,000
Total Operating Expenses
$ 2,412,402 $
2,709,912 $
2,619,012 $
1,493,298 $
3,256,417
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title
2019/20
2020/21
2021/22
2022/23
5001
Community Services Director
1.0
1.0
1.0
1.0
13901
Parks and Recreation Manager
1.0
1.0
1.0
1.0
14801-14802
Parks and Recreation Assistant Manager
-
-
2.0
3.0
1901
Parks and Recreation Supervisor
1.0
2.0
1.0
-
5801-5802
Park Attendant (FIT)
3.0
3.0
2.0
3.0
14501
Community Program Manager
1.0
1.0
1.0
-
10201
Community Rec Center Manager
1.0
1.0
-
1.0
10301
Community Rec Center Assistant Manager
1.0
-
1.0
2.0
10401
Community Rec Center Supervisor
1.0
1.0
1.0
-
6601
Administrative Assistant (PIT)
1.0
1.0
1.0
1.0
5701-5709
Park Attendant (PIT)
11.0
11.0
9.0
8.0
Park Attendant (PIT) Seasonal
3.0
3.0
3.0
3.0
Total Full -Time
10.0
10.0
10.0
11.0
Total Part -Time
15.0
15.0
13.0
12.0
Total
25.0
25.0
23.0
23.0
W
COMMUNITY SERVICES DEPARTMENT
ORGANIZATION CHART
Community Services
Director
Community Program Manager
Contractual: CRC
Assistant Manager (2)
Community
Programming
Youth Sports CRC
Supervisor
Park
Attendant
PT (3)
Parks/Amenities:
• Arthur I. Snyder Memorial Park
• Community Green Garden
• Community Recreation Center
• Founders Park and SplashPad
• Peace Park
• Veterans Park
• Waterways Park
• Waterways Dog Park
Admin. Assistant
(PT)
Parks & Recreation Manager
Parks &
Recreation
Assistant Manager (3)
Parks &
Recreation
Supervisor
Park
Attendant
FT (3) PT (8)
Seasonal P/T (3)
Contractual:
Landscape
Maintenance
Tennis Pro
Youth Sports
Events and Activities:
• Winter, Spring and Summer Camps
• 7 Teacher Planning Day Programs
• 12 Special Events including: four (4) Movie Nights, Earth/Arbor Day, July 41h Fireworks, two (2) Bike events
Volunteer Dinner, Founders Day, Halloween and Veterans Day
• Recreation Programs, Activities, Afterschool Care and Classes
• Youth and Adult Sports Leagues and Tennis
• Park/Athletic Field Maintenance and Landscaping
93
CITY OF AVENTURA
COMMUNITY SERVICES
FISCAL YEAR 2022/23
OBJECTIVES
1. Identify and address problematic situations before the can escalate, and to promptly respond
to concerns with accurate and timely information.
2. Work with the Community Services Advisory Board to aid in their mission of enhancing the
beauty of the City and promoting Community events.
3. Implement the Department's approved Operating and Capital Improvement Budgets.
4. Redevelop the Community Recreation Center in our post -pandemic New Normal.
5. Provide community programming that educates participants in areas such as fairness,
teambuilding, inclusion, and respect for one another.
6. Expand Summer Camp programming and Aftercare Programs, both of which provide
enjoyable experiences for children and a safe option for families.
7. Strive to enhance the wellness of Aventura Residents and the sense of community through
promotion of Department operated facilities.
8. Continue to make maximum use of all Department facilities to provide the greatest number of
activity options for Aventura residents.
9. Provide Department members with the proper education and equipment to safely perform their
duties in a working environment that is inclusive and their contributions are valued and
respected.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2019120 2020/21 2021122 1 2022/23
Resident complaints & concerns cleared
48
35
40
40
Advisory Board Meetings attended
3
1
6
5
CIP projects completed
9
5
6
5
Founders Park attendance ���
102,810
148,169
150,000
153,000
Community Recreation Center attendance �'�
44,521
49,396
80,000
85,000
Number of participants registered in youth sports ���
1,063
1,382
1,450
1,500
Number of Special Events (`)
7
2
11
10
Due to the COVID-19 pandemic:
Founders Park closed on March 13, 2020 and reopened on May4, 2020 with limited use and hours.
The Community Recreation Center closed on March 13, 2020, and reopened on June 8, 2020 for Summer Care and provide
Youth Sports Season ended in March instead of Mayand restarted in August202O without games per the New Normal.
-All Special Events were cancelled as of March 13, 2020.
2022/23 Youth Sports Calendar
Sport
Season
Basketball
Oct - April
Boys Soccer
Oct- May
Girls Soccer
Oct - May
Travel Soccer
Sept- May
Travel Basketball
Oct- May
M
CITY OF AVENTURA
COMMUNITY SERVICES
2022123
BUDGETARY ACCOUNT SUMMARY
001-6001-639
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019/20
ACTUAL
2020/21
APPROVED
BUDGET
2021/22
HALF YEAR
ACTUAL
2021/22
CITY MANAGER
PROPOSAL
2022/23
PERSONAL SERVICES
1201
Employee Salaries $
713,062 $
689,034
$ 750,638 $
342,158 $
836,859
1401
Overtime
13,706
17,186
15,000
12,695
15,000
2101
FICA
54,046
52,265
57,424
27,777
64,020
2201
Pension
79,142
51,838
79,670
26,546
90,181
2301
Health, Life & Disability
161,086
150,819
156,561
69,080
163,227
2401
Workers' Compensation
22,608
17,317
18,519
9,728
225130
Subtotal
1,043,650
978,459
1,077,812
487,984
1,191,417
CONTRACTUAL SERVICES
3113
Prof. Services - Comm. Cen. Inst.
127,969
123,123
110,000
174,011
225,000
3150
Prof. Services - Landscape Arch.
245025
13,230
125500
4,860
15,000
3452
Lands/Tree Maint. Svcs - Parks
513,664
535,654
535,000
2615121
5525000
Subtotal
665,658
672,007
657,500
439,992
792,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
86
3,970
55000
6,000
4041
Car Allowance
65000
65000
6,000
3,000
6,000
4101
Communication Services
4,649
5,626
5,200
2,791
6,000
4420
Lease
2,723
2,491
4,000
771
4,000
4610
R&M - Vehicles
25100
3,599
3,000
3,000
4645
R&M - Equipment
145040
12,951
13,000
6,428
13,000
4672
R&M - Parks
1135073
1605068
120,000
76,966
130,000
4701
Printing & Binding
4,291
3,630
75000
878
7,000
4850
Special Events
59,805
57,650
90,000
42,870
115,000
4851
Cultural/Recreation Programs
260,866
498,269
150,000
324,341
4855000
4852
Founders Day Activities
84,300
16,400
85,000
80,852
1005000
4854
Summer Recreation
108,922
249,897
350,000
1,548
3505000
Subtotal
660,855
1,020,551
8385200
540,445
1,225,000
COMMODITIES
5101
Office Supplies
2,891
2,436
3,500
1,391
3,500
5120
Computer Operating Supplies
255189
17,719
17,000
10,749
17,000
5220
Gas & Oil
48
491
15000
260
1,000
5240
Uniforms
5,998
5,130
6,000
2,035
6,000
5290
Other Operating Supplies
155
125
1,500
144
1,500
Subtotal q11001pow
34,281
26,901
29,000
14,579
29,000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
2,422
3,887
3,000
2,830
4,000
5420
Conferences & Seminars
1,290
2,152
5,000
25920
6,000
5450
Training
2,935
6,449
6,500
4,488
7,000
5901
Contingency
1,311
506
2,000
60
25000
Subtotal
7,958
12,994
16,500
10,298
19,000
Total Community Services $
2,412,402 $
2,709,912
$ 2,619,012 $
1,493,298 $
3,256,417
95
COMMUNITY SERVICES
BUDGET JUSTIFICATIONS
3113 Prof. Services - Comm. Cen. Inst. — Provides funding for the various instructors who teach or
lead recreation classes and programs at City parks and the Community Recreation Center. Costs
are offset by revenues generated by registration fees.
3452 Lands/Tree Maint. Svcs - Parks — Provides funding for complete landscape maintenance
services for Founders Park and SplashPad, Waterways Park, Waterways Dog Park, Veterans Park
and Peace Park. Services include: irrigation and grounds maintenance services; tree trimming,
specialized Bermuda turf maintenance for athletic fields that includes liquid fertilization and deep tine
aeration six (6) times per year, specialty pesticide applications for the Dog Park and general park
maintenance.
4672 R&M - Parks — Provides funding for repair and maintenance of park amenities and equipment.
In addition to routine repairs and maintenance costs, funding request includes costs for,
reconditioning clay tennis courts, routine daily maintenance of clay courts by a tennis professional,
SplashPad supplies and replacing park signage.
4850 Special Events — This figure represents funding for 12 special events related to community -
wide, annual events to foster community pride and improve the quality of life for the residents: four
(4) Movie Nights, Earth/Arbor Day, July 4t" Fireworks, two (2) Bike events, High School Seniors
Graduation Parade, Halloween and Veterans Day.
4851 Culture/Recreation Programs — Provide for costs associated with establishing a wide variety of
comprehensive recreation programming; youth athletics, recreation programs and classes and other
programs. All costs are offset by registration fees.
4852 Founders Day Activities — Provides for funding entertainment, activities, games, community
stage, production, sound, lighting, rental costs, temporary power and other required logistics for the
271" anniversary Founders Day activities.
5410 Subscriptions & Memberships — Provides for funding memberships in the Florida Recreation
and Parks Association, National Recreation and Parks Association, Commission for Accreditation of
Park and Recreation Agencies, American Society of Composers, Authors and Publishers, Broadcast
Music, Inc., Movie Licenses and the Society of European Songwriters, Artists and Composers.
5420 Conferences & Seminars — Provides for funding for attending the following conferences:
Florida Recreation and Parks Association, National Recreation and Parks Association, Commission
for Accreditation of Park and Recreation Agencies, customer service training and local seminars.
NET
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
PUBLIC WORKS/TRANSPORTATION
DEPARTMENT
97
CITY OF AVENTURA
PUBLIC WORKS/TRANSPORTATION
FISCAL YEAR 2022/23
DEPARTMENT DESCRIPTION
This Department is responsible for the maintenance of roads, medians, public areas, drainage
systems, government facilities, beautification projects, mass transit services and capital projects.
These services seek to enhance the high quality of life for the City's residents, businesses and
visitors by maintaining City infrastructure and the appearance of the City and providing public
transportation opportunities to reduce vehicular traffic.
OBJECT ' APPROVED HALFYEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2021/22 2022/23
1000/2999
Personal Services
$ 1,026,849 $
1,070,498 $
1,109,436 $
546,341 $
1,140,148
3000/3999
Contractual Services
1,371,207
1,402,985
1,350,000
601,711
1,001,000
4000/4999
Other Charges & Services
858,743
898,347
870,750
484,275
878,000
5000/5399
Commodities
10,030
13,316
12,500
10,991
16,700
5400/5499
Other Operating Expenses
7,280
3,848
8,000
5,286
11,000
Total Operating Expenses
$ 3,274,109 $
3,388,994 $
3,350,686 $
1,648,604 $
3,046,848
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title
2019/20
2020/21
2021/22
2022/23
00142
Director of Public Works/Transportation
1.0
1.0
1.0
1.0
00147
Assistant Director of Public Works/Transportation
1.0
1.0
1.0
1.0
3004
Executive Assistant
1.0
1.0
1.0
1.0
4701
Capital Projects Manager
1.0
1.0
1.0
1.0
14401
Public Works Stormwater Coordinator
1.0
1.0
1.0
1.0
7701
Facilities Manager
1.0
1.0
1.0
1.0
00149
Trades Worker III
1.0
1.0
-
-
15002 -15003
Trades Worker II
-
-
2.0
2.0
Total
7.0
7.0
8.0
8.0
PUBLIC WORKS/TRANSPORTATION DEPARTMENT
ORGANIZATION CHART
Public Works /
Transportation
Director
Executive Assistant
Contractual I f Contractual
Shuttle Bus Service Landscape
Architect
Contractual:
Electrical
Maintenance
Landscape
Maintenance
Street
Maintenance
Assistant
Public Works /
Transportation
Director
Public Works
Stormwater
Coordinator
• Capital Projects
• City Buildings and Facilities Maintenance
• Engineering Services
• GIS/Mapping
• Landscape Maintenance/Beautification
• Pedestrian/Bicycle Programs
• Public Works Permitting
• ROW/Streets/Stormwater Maintenance
• Shuttle Bus Service/Transportation
• On -Demand Transportation Services
Trades Worker 11
(2)
Capital Projects
Manager
Facilities
Manager
Consulting
Engineers
Contractual:
Building Maintenance
(Trades Worker 1)
Pest Control
Security
Information Officer
CITY OF AVENTURA
PUBLIC WORKS/TRANSPORTATION
FISCAL YEAR 2022/23
OBJECTIVES
1. Provide accurate and quick responses to resident and business owner complaints and
concerns.
2. Implement and manage an approved operating and CIP Budget.
3. Continue to be a Tree City USA city.
4. Conform to the National Pollutant Discharge Elimination System ("NPDES") Stormwater
standards with pre and post construction inspections.
5. Enforce the Stormwater Inspection Policy and Ordinance for private property compliance.
6. Continue with Staff Educational and Certification Requirements for the NPDES and Floodplain
Management compliance.
7. Increase ridership and expand citywide shuttle bus service.
8. Provide a safe, clean and reliable Bicycle Sharing Program.
9. Complete Coastal Line Rail Station Area Master Plan and Lehman Causeway Improvement
Plan.
10. Implement and manage the Stormwater Management Plan.
11. Maintain the storm drain system for optimal performance.
12. Participate in regional efforts to improve transportation in Northeast Miami -Dade.
13. Maintain streets and walkways for vehicular and pedestrian safe usage.
14. Maintain all City Facilities to provide for a safe and clean environment.
15. Continue to work on Public Works accreditation policy and procedures for re -accreditation from
the American Public Works Association in 2022.
16. Oversee capital projects.
17. Assist Community Development Department with the City Community Rating System ("CRS")
application process.
18. Continue to monitor stormwater inspections on private property to conform with NPDES
requirements.
19. Continue to maintain and make facility upgrades that enhance our response to COVID-19.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2019/20 2020121 2021122 1 2022/23
Resident complaints & concerns cleared
165
173
213
200
Tree City re -certification
1
1
1
1
Stormwater basins/systems cleaned
20
19
22
25
Shuttle bus ridership
287,362
187,365
175,000
95,000
PW ermits issued
41
43
31
30
Illicit discharge inspections stormwater
14
17
15
17
NPDES permitinspection private property
14
22
27
27
Annual facility & mechanical inspections
30
31
30
30
Number of BC clerentals
2,963
1,146
1,420
1,600
100
CITY OF AVENTURA
PUBLIC WORKS/TRANSPORTATION
2022/23
BUDGETARY ACCOUNT SUMMARY
001-5401-541
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019120
ACTUAL
2020121
APPROVED
BUDGET
2021122
HALFYEAR
ACTUAL
2021122
CITY MANAGER
PROPOSAL
2022/23
PERSONAL SERVICES
1201
Employee Salaries
$ 705,878 $
723,403 $
765,929 $
370,365
$ 782,308
1401
Overtime
18,148
28,708
2,500
8,234
10,000
2101
FICA
54,602
56,543
58,594
28,475
59,847
2201
Pension
101,443
102,865
111,486
53,003
113,864
2301
Health, Life & Disability
110,621
120,021
135,636
65,865
138,042
2401
Workers' Compensation
36,157
38,958
35,291
20,399
36,087
Subtotal
1,026,849
1,070,498
1,109,436
546,341
1,140,148
CONTRACTUAL SERVICES
3150
Prof. Services - Landscape Arch.
1,000
-
1,000
3160
Prof. Services - Security
34,163
51,323
50,000
22,680
3450
Lands/Tree Maint. Svcs -Streets
810,158
831,310
754,000
323,096
755,000
3451
Beautification/Signage
40,612
30,352
45,000
17,310
45,000
3455
Transportation Services
486,274
490,000
500,000
238,625
200,000
Subtotal
1,371,207
1,402,985
1,350,000
601,711
1,001,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
2,000
650
2,000
4041
Car Allowance
6,000
6,000
6,000
3,000
6,000
4101
Communication Services
2,803
3,667
2,750
2,027
3,500
4301
Utilities - Electric
71,346
92,385
72,000
44,712
72,000
4311
Utilities - Street Lighting
47,672
93,634
95,000
49,815
95,000
4320
Utilities - Water
508,347
494,169
430,000
248,525
430,000
4610
R&M - Vehicles
1,799
3,562
3,500
4,382
6,000
4620
R&M - Buildings
87,563
85,342
130,000
31,056
130,000
4631
R&M - Janitorial Services
34,808
25,311
46,000
18,899
50,000
4645
R&M - Equipment
5,070
1,482
3,500
1,123
3,500
4691
R&M - Streets
93,335
92,795
80,000
80,086
80,000
Subtotal
858,743
898,347
870,750
484,275
878,000
COMMODITIES
5101
Office Supplies
1,919
2,715
3,000
2,676
3,000
5120
Computer Operating Supplies
3,000
3,000
3,000
1,500
3,000
5220
Gas & Oil
2,818
5,457
3,000
4,809
7,000
5240
Uniforms
2,258
1,957
2,500
1,427
2,500
5290
Other Operating Supplies
35
187
1,000
579
1,200
10,030
13,316
12,500
10,991
16,700
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
2,036
1,923
1,500
1,536
2,000
5420
Conferences & Seminars
1,090
889
2,500
2,652
3,000
5450
Training
1,159
899
2,000
540
2,000
5901
Contingency
2,995
137
2,000
558
4,000
Subtotal
7,280
3,848
8,000
5,286
11,000
Total Public Works/Transportation $
3,274,109 $
3,388,994 $
3,350,686 $
1,648,604 $
3,046,848
101
PUBLIC WORKS/TRANSPORTATION
BUDGET JUSTIFICATIONS
3160 Prof. Services - Security — Provides funding for contractual services for Government Center
lobby security.
3450 Lands/Tree Maint. Svcs - Streets — Provides funding for costs associated with contracting tree,
landscape, irrigation and flower maintenance services for all public right-of-ways and medians.
3451 Beautification/Signage — Provides funding for banner and street furniture maintenance and
repairs. Funding request includes costs for median informational signage upgrades, replacing metal
halide light fixtures on NE 1991" Street with LED fixtures, new banners and associated hardware.
3455 Transportation Services — Funding level includes providing three (3) mini -bus public transit
routes six (6) days per week on a contractual basis that carries over 100,000 passengers per year,
including the printing costs for route schedules. Transit system links the residential areas to
community, retail and medical establishments, as well as Miami -Dade and Broward routes.
Additional funding has been provided to address possible route improvements during peak times.
4311 Utilities - Street Lighting — Provides funding for services associated with maintaining street
lighting in the various areas of the City.
4320 Utilities - Water — Provides funding for purchasing water for irrigating the medians, swales and
right-of-ways in the City.
4620 R&M - Buildings — Provides for funding the necessary building repair and maintenance
functions for the Community Recreation Center and park buildings for HVAC maintenance, pest
control services, fire alarm system monitoring, roof inspections, general building repairs, painting,
security system monitoring, sprinkler retrofit for server room and dispatch from water to cartridge.
Funding request includes upgrading trash receptacles to include recycling materials and replacing
existing lights with LED energy saving fixtures.
5410 Subscriptions & Memberships — Provides for funding memberships in the American Public
Works Association, Florida Stormwater Association, Association of State Floodplain Managers and
the Facility Managers Association.
5420 Conferences & Seminars — Provides for funding for attending the following conferences:
American Public Works Association, Florida Stormwater Association, Association of State Floodplain
Managers, customer service training and local seminars.
5450 Training — Provides for funding for staff to get specialized training for their disciplines to include
air conditioning, electrical and stormwater.
102
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
ARTS
CULTURAL CENTER
DEPARTMENT
103
CITY OF AVENTURA
ARTS & CULTURAL CENTER
FISCAL YEAR 2022/23
DEPARTMENT DESCRIPTION
This Department is responsible for the operations and programming of the Arts & Cultural Center.
The goal is to provide a facility that offers a wide range of quality entertainment and cultivates
partnerships with other local and regional organizations to enhance the quality of life for the City by
providing a variety of performing arts and relevant cultural programming for audiences of all ages.
OBJECT APPROVED HALFYEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019/20 2020/21 2021122 2021/22 2022/23
1000/2999
Personal Services
$ - $
- $
- $
- $
3000/3999
Contractual Services
663,680
623,666
719,688
226,563
734,244
4000/4999
Other Charges & Services
145,068
126,142
160,500
219,666
160,500
5000/6399
Commodities
2,267
2,336
6,700
423
6,700
6400/6499
Other Operating Expenses
-
-
Total Operating Expenses
$ 800,996 $
661,043 $
886,788 $
446,642 $
901,444
PACA Contractual Employees 2019/20 2020/21 2021/22 2022/23
General Manager
1.00
1.00
1.00
1.00
Event Services Manager
1.00
1.00
1.00
1.00
Technical Director
1.00
1.00
1.00
1.00
Box Office Manager
1.00
1.00
1.00
1.00
Marketing Coordinator
0.30
0.30
0.30
0.30
Event Services Coordinator (P/T)
0.75
0.76
0.75
0.75
Labor (P/T)
0.25
0.26
0.25
0.26
Total
5.30
6.30
5.30
5.30
104
ARTS & CULTURAL CENTER DEPARTMENT
ORGANIZATION CHART
City Commission
City Manager
AACC
Advisory Board
General Manager
Broward Center
for the
Performing Arts
Operations
Headings above that are bolded and underlined, represent a function and/or service of the department.
105
CITY OF AVENTURA
ARTS & CULTURAL CENTER
FISCAL YEAR 2022/23
OBJECTIVES
1. To provide artistic offerings and experiences to our increasingly diverse community with an
emphasis on fostering a cooperative spirit and enhancing the quality of life in Aventura.
2. Create a performing arts facility that is welcoming and inclusive of the public at large by
maintaining an aesthetically pleasing and professional facility.
3. Enhance the learning experiences of students at Aventura City of Excellence School and the
Don Soffer Aventura High School by expanding performing arts activities and educational
opportunities.
4. To increase general public awareness of the value of the cultural and educational programs
available.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2019120 2020/21 2021/22 1 2022123
Advisory Board Meetings attended
2
-
2
3
Number of perform ances/events
100
20
125
130
Total attendance
20,965
1,000
25,000
28,000
Numberof promotional material produced
65
-
50
50
Summer Camp
1
1
1
1
of patrons who respond favorably to AACC
1 80%
80%
80%
80%
106
CITY OF AVENTURA
ARTS & CULTURAL CENTER
2022123
BUDGETARY ACCOUNT SUMMARY
001-7001-575
OBJECT APPROVED HALFYEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2021122 2022123
PERSONAL SERVICES
1201 Employee Salaries $ $ $ $ $
1401 Overtime
2101 FICA
2201 Pension -
2301 Health, Life & Disability - -
2401 Workers' Compensation - -
CONTRACTUAL SERVICES
3112
Prof. Services - Man Sery
148,660
151,636
165,328
64,720
169,984
3114
Prof. Services - Man Serv/Staffing
361,266
318,731
379,260
148,262
389,260
3116
Prof. Services - Man Serv/Marketing
24,000
24,000
30,000
12,000
30,000
3190
Prof. Services -Programming
104,049
28,923
130,000
130,000
3410
Prof. Services -Janitorial Services
15,805
376
25,000
591
26,000
Subtotal
653,680
623,666
719,688
226,663
734,244
OTHER CHARGES & SERVICES
4101
Communication Services
7,166
7,202
6,600
3,166
6,600
4201
Postage
-
8,600
8,600
4301
Utilities
49,548
64,735
64,000
26,496
64,000
4440
Copy Machine Costs
1,144
1,044
2,800
446
2,800
4620
R&M - Buildings
29,063
67,646
7,000
187,607
7,000
4646
R&M - Equipment
2,240
4,379
6,600
1,942
6,500
4701
Printing & Binding
136
14,600
14,500
4910
Advertising
54,631
60,000
60,000
4920
Licenses/Permit Fees
1,266
500
600
146,068
126,142
160,600
219,666
160,600
COMMODITIES
6101
Office Supplies
687
832
1,200
31
1,200
6120
Computer Operating Supplies
609
876
1,000
315
1,000
6290
Other Operating Supplies
1,061
628
4,600
77
4,600
Subtotal
2,267
2,336
6,700
423
6,700
OTHER OPERATING EXPENSES
6901 Contingency
Subtotal
Total Arts & Cultural Center
$ 800,996 $ 661,043 $ 886,788 $ 446,642 $ 901,444
107
ARTS & CULTURAL CENTER
BUDGET JUSTIFICATIONS
3112 Prof. Services - Man Sery — Payment for services provided in conjunction with the Agreement
with Performing Arts Center Authority for management, programming and operational support
services.
3114 Prof. Services - Man Serv/Staffing — Reimbursement to Performing Arts Center Authority in
accordance with agreement for staff personnel costs.
3115 Prof. Services - Man Serv/Marketing — Payment for marketing and public relation services.
3190 Prof. Services - Programming — This line item is used to fund "City Presents" performances in
order to attract a variety of programming.
3410 Prof. Services - Janitorial Services — Costs for cleaning the AACC facility.
4101 Communication Services — Costs associated with telephone service and other communication
type services.
4301 Utilities — Costs associated with electricity, water, sewer and refuse service for the AACC.
4620 R&M - Buildings — Costs of maintaining service contracts for mechanical systems within the
AACC.
4645 R&M - Equipment — Costs of maintaining service contracts on all equipment located at the
AACC.
4910 Advertising — Costs associated with promoting events at the AACC.
E
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
NON -DEPARTMENTAL
109
CITY OF AVENTURA
NON -DEPARTMENTAL :TRANSFERS ,
2022123
BUDGETARY ACCOUNT SUMMARY
001-9001-581
OBJECT
CODE
NO.
qq=
CATEGORY RECAP
ACTUAL
2019/20
ACTUAL
200/21
APPROVED
BUDGET
2021/22
HALFYEAR
ACTUAL
2021/22
CITY MANAGER
PROPOSAL
2022/23
TRANSFERS
9118
T/fer - Charter School Fund (190)
100,000
100,000
150,000
75,000
150,000
9119
T/fer - Charter H.S. Fund (191)
115,000
150,000
150,000
75,000
150,000
9123
T/fer - Debt Svice Fund Ser 2010 & /11 (230)
1,196,121
1,190,919
1,189,446
594,723
1,191,834
9124
T/fer - Debt Svice Fund Ser 2000 (240)
694,700
-
-
-
-
9125
T/fer - Debt Svice Fund Ser 2012 (A) (250)
365,073
362,487
363,969
181,985
360,476
9126
T/fer - Debt Svice Fund Ser 2018 (291)
496,100
496,808
497,240
2,181,799
497,212
9127
T/fer - Charter H.S. Construction Fund (393)
400,000
-
-
-
-
Total Non -Departmental - Transfers $
3,366,994 $
2,300,214 $
2,350,655
$3,108,507
$ 2,349,522
NON -DEPARTMENTAL — TRANSFERS
BUDGET JUSTIFICATIONS
9118 Transfer to Charter School Fund — Represents transfer of amount from the Intersection Safety
Camera Program revenues to the Charter School Fund (Fund 190).
9119 Transfer to Charter High School Fund — Represents transfer of amount from the Intersection
Safety Camera Program revenues to the Don Soffer Aventura High School Fund (Fund 191).
9123 Transfer to Debt Service Fund - 2010/11 — Transfer to 2010 & 2011 Debt Service Fund (Fund
230) for required interest and principal on that bank qualified loan with Bank of America.
9124 Transfer to Debt Service Fund - 2000 — Transfer to 2000 Loan Debt Service Fund (Fund 240)
for required interest and principal on that bank qualified loan with Bank of America. The related debt
instrument was retired on September 30, 2020.
9125 Transfer to Debt Service Fund - 2012 (A) — Transfer to 2012 (A) Loan Debt Service Fund
(Fund 250) for required interest and principal on that bank qualified loan with SunTrust Bank.
9126 Transfer to Debt Service Fund - 2018 — Transfer to 2018 Loan Debt Service Fund (Fund 291)
for required interest and principal on that bank qualified loan with BB&T Bank.
9127 Transfer to Charter H.S. Construction Fund — Transfer to Charter H.S. Construction Fund
(Fund 393) to assist in the financing of the construction and equipping of the Don Soffer Aventura
High School. At this time, no other such transfers are anticipated.
110
CITY OF AVENTURA
' NON -DEPARTMENTAL
2022/23
BUDGETARY ACCOUNT SUMMARY
001-9001-690
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019120
2020121
2021122
2021122
2022/23
PERSONAL SERVICES
2601
Unemployment $
1,066 $
2,842 $
2,600
$ 4,116
$ 4,600
Subtotal
1,066
2,842
2,600
4,116
4,600
CONTRACTUAL SERVICES
3167
City Manager Recruitment
-
-
-
-
-
3160
Prof. Services - Security
-
-
-
-
60,000
3410
Prof. Services -Janitorial
74,648
66,066
76,000
31,266
76,000
Subtotal '
74,648
66,066
76,000
31,266
136,000
OTHER CHARGES & SERVICES
4101
Communication Services
146,011
219,764
106,000
167,342
300,000
4201
Postage
9,901
6,921
12,000
6,488
12,000
4301
Utilities
167,863
164,863
176,000
101,014
200,000
4320
Water
23,424
31,979
18,000
16,871
32,000
4440
Copy Machine Costs
8,808
10,941
10,000
4,623
10,000
4601
Insurance
847,739
777,969
860,626
628,383
860,626
4620
R&M - Government Center
216,891
222,116
226,000
106,033
226,000
4660
R&M - Office Equipment
1,628
(40)
2,000
-
2,000
Subtotal
1,421,166
1,434,492
1,407,626
1,027,764
1,641,626
COMMODITIES
6211
Credit Card Fees
-
-
-
10,490
20,000
6290
Other Operating Supplies
62,999
2,833
10,000
3,094
10,000
Subtotal
62,999
2,833
10,000
13,684
30,000
OTHER OPERATING EXPENSES
6901
Contingency
32,267
40,264
60,000
74,277
60,000
6906
Hurricane/Preparation
2,070
276,831
-
-
-
6907
Hurricane/Supplies
468,367
-
-
127,927
-
Subtotal
602,684
317,086
60,000
202,204
60,000
Total Non -Departmental $
2,062,462 $
1,823,318 $
1,646,126
$ 1,278,913
$ 1,861,126
111
NON -DEPARTMENTAL
BUDGET JUSTIFICATIONS
2501 Unemployment —Unemployment costs.
3410 Prof. Services - Janitorial — Costs forjanitorial services at the Government Center.
4101 Communication Services — Costs associated with telephone service, internet access, web
pages and other communication type services for Government Center. Includes Intertel maintenance
and Wireless data service.
4301 Utilities — Costs associated with electricity and refuse service for the Government Center.
4320 Water — Costs associated with water and sewer service for the Government Center.
4501 Insurance — General liability, automobile, property, flood and other miscellaneous insurance
coverages for City -owned or leased facilities and equipment.
4620 R&M - Government Center — Costs of maintaining service contracts for mechanical systems
and other repairs within the Government Center.
4650 R&M - Office Equipment — Costs of maintaining service contracts on all office equipment
located at the Government Center.
112
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
'FF
CAPITAL OUTLAY
113
CITY OF "ENTURA
CAPITAL OUTLA
2022/23
PROJECT APPROPRIATION
001-80XX
OBJECT
APPROVED
HALFYEAR CITY MANAGER
CODE
ACTUAL
ACTUAL BUDGET
ACTUAL PROPOSAL
NO.
CATEGORY RECAP
2019/20
2020/21 2021/22
2021/22 2022/23
City Manager's Office - 8005-512
6402
Computer Equipment<$5,000
$ 1,766 $
- $ 2,000
$ - $ 2,200
Subtota
1,766
2,000
2,200
City Clerk - 8008-519
6402 ComputerE ui ment<$5,000 1,578 2,000 797 3,200
Subtotal 1,578 2,000 797 3,200
Finance - 8010-513
6402 Computer Equipment <$5,000 1,766 374 3,000 1,597 3,400
Subtotal 1,766 374 3,000 1,597 3,400
Information Technology. - 8012-513
6401
Computer Equipment>$5,000
41,443
148,766
135,000
-
140,000
6402
Computer Equipment<$5,000
5,919
3,670
6,000
1,916
6,000
Subtotal
47,362
152,436
141,000
1,916
146,000
Police - 8020-521
6401
Computer Equipment>$5,000
27,590
13,120
-
-
-
6402
Computer Equipment <$5,000
109,642
79,307
97,547
17,482
205,475
6407
Radio Purchase & Replace.
39,552
7,810
40,485
19,379
30,000
6410
Equipment>$5,000
37,933
171,622
249,569
78,426
186,000
6411
Equipment<$5,000
21,410
2,501
-
-
-
6414
Police Dept Office Improvements
115,549
94,392
-
-
-
6450
Vehicles
245,358
113,704
630,441
405,858
380,000
Subtotal
597,034
482,456
1,018,042
521,145
801,475
Community Development - 8040-524
6402
Computer Equipment <$5,000
5,314
1,527
117,774
3,990
16,250
6410
Equipment>$5,000
-
-
-
-
25,000
Subtotal
5,314
1,527
117,774
3,990
41,250
Community Services - 8050-539/541 /572
6402
Computer Equipment <$5,000
3,936
1,340
14,692
3,191
10,800
6410
Equipment>$5,000
27,605
14,000
-
-
20,000
6411
Equipment<$5,000
18,133
-
11,250
2,100
9,900
6205
Community Center Improvements
32,624
32,484
-
-
35,000
6310
Aventura Founders Park
102,138
45,359
10,000
59,500
6322
Waterways Park Improvements
29,196
-
12,350
13,050
6323
Waterways Dog Park Improvements
17,762
-
11,500
6326
Veterans Park Improvements
4,720
-
10,000
-
6,000
6327
Peace Park Improvements
-
39,251
165,180
(419)
4,000
Subtotal
236,114
132,434
223,472
4,872
169,750
114
CITY OF AVENTURA
CAPITAL OUTLAY - CONTINUED
2022/23
PROJECT APPROPRIATION
001-80XX
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019/20
ACTUAL
2020121
APPROVED
BUDGET
2021122
HALFYEAR
ACTUAL
2021122
CITY MANAGER
PROPOSAL
2022/23
Public Works/Transportation - 8054-539/541 /572
6420
HVAC Replacements
-
9,035
-
-
-
6421
Government Center Improvements
273,473
-
25,000
15,000
20,000
6301
Beautification Projects
9,758
8,838
5,000
-
9,750
6309
Seawall Improvements
-
-
-
-
-
6341
Transportation System Imp.
55,870
189,390
46,400
6352
Hurricane Landscape Restoration
-
-
-
-
-
6402
Computer Equipment <$5,000
3,524
758
2,798
1,609
6,200
6410
Equipment>$5,000
-
38,263
-
-
-
Subtota�
286,755
112,764
222,188
63,009
35,950
Charter School - 8069-569
6402
Computer Equipment <$5,000
-
-
-
-
-
Subtota
-
-
-
Arts & Cultural Center - 8070-575
6402
Computer Equipment <$5,000
-
2,740
5,000
5,600
6410
Equipment>$5,000
80,817
902
14,000
18,000
Subtotal
80,817
3,642
19,000
-
23,600
Non -Departmental - 8090-590
6101
Land Acquisition/Purchase
16,663
73,998
2,791
36,632
-
6999
Capital Reserve
-
-
14,772,304
181,852
14,772,304
Subtotal
16,663
73,998
14,775,095
218,484
14,772,304
Total Capital $ 1,275,169 $ 959,631 $ 16,523,571 $ 815,810 $ 15,999,129
115
CAPITAL PROJECT DESCRIPTIONS
CITY MANAGER'S OFFICE
6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of
computer equipment utilized in the Office of the City Manager.
CITY CLERK'S OFFICE
6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of
computer equipment utilized in the City Clerk's Office.
FINANCE
6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of
computer equipment utilized in the Finance Department.
INFORMATION TECHNOLOGY
6401 Computer Equipment >$5,000 — This project consists of purchasing new and replacement
computer hardware and software that utilizes the latest technology for the City's general information
management system, which is utilized by all City Departments.
6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of
computer equipment utilized in the Information Technology Department.
POLICE
6402 Computer Equipment <$5,000 — This project consists of purchasing computer equipment and
software that utilizes the latest technology for the Police Department.
Computer Upgrades
$ 5,000
Desktop Computer(s)
26,000
Desktop Scanner(s)
3,000
Laser Printer(s)
1,500
Replace Mobile Laptop(s)
60,000
Vehicle Printer(s)
9,975
Replace Server(s)
18,000
Vehicle Modem(s)
18,000
Data Storage
60,000
Laptop-Ruggized
4,000
Total
$205,475
6407 Radio Purchase & Replace. — This project consists of upgrading the equipment for the 800
Mhz police radio system to ensure a state-of-the-art system and to maintain the E911 system and
the purchasing of new radios for vehicles and personnel in the Police Department.
116
CAPITAL PROJECT DESCRIPTIONS — CONTINUED
POLICE — CONTINUED
6410 Equipment >$5,000 — This project consists of purchasing new equipment and replacing
inefficient, defective or unusable equipment for the Police Department.
Vehicle Equipment (9) $ 73,000
K-9 Vehicle Equipment 10,000
Replace In -Car Video (5) 36,000
Replace Interview Room Recording Equipment 16,000
Drone and Equipment 30,000
SWAT Sniper Rifles 21,000
Total 186,000
6450 Vehicles — This project consists of purchasing police vehicles to maintain a vehicle
replacement program in the Police Department.
Replace Patrol Vehicles (8) $ 340,000
Replace K-9 Vehicle 40,000
Total INLO 000
6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of
computer equipment utilized by the Community Development Department's Code Compliance and
Building Inspection Divisions.
6410 Equipment >$5,000 — This project consists of purchasing new equipment and replacing
inefficient, defective or unusable equipment for the Community Development Department.
COMMUNITY SERVICES
6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of
computer equipment utilized by the Community Services Department and the Community Recreation
Center.
6410 Equipment >$5,000 — This project consists of purchasing new equipment and replacing
inefficient, defective or unusable equipment for the Community Services Department.
6411 Equipment <$5,000 — This project consists of purchasing new equipment and replacing
inefficient, defective or unusable equipment for the Community Services Department.
Replace Tents $ 4,950
Replace Sports Fencing Panels 4,950
Total 9,900
6205 Community Center Improvements — This project consists of various improvements at the
Community Recreation Center.
117
CAPITAL PROJECT DESCRIPTIONS — CONTINUED
COMMUNITY SEVICES — CONTINUED
6310 Aventura Founders Park — This project consists of the maintenance, replacement and
enhancement of various equipment and improvements at Founders Park.
Security Enhancements $ 15,000
Shade Shelter (New at Playground) 25,000
Replace Benches and Trash Cans 8,000
Replace Playground Pole Padding 11,500
Total 59,500
6322 Waterways Park Improvements — This project consists of the maintenance, replacement and
enhancement of various equipment and improvements at Waterways Park.
6323 Waterways Dog Park Improvements — This project consists of the maintenance, replacement
and enhancement of various equipment and improvements at Waterways Dog Park.
6326 Veterans Park Improvements — This project consists of the maintenance, replacement and
enhancement of various equipment and improvements at Veterans Park.
6327 Peace Park Improvements — This project consists of the maintenance, replacement and
enhancement of various equipment and improvements at Peace Park.
PUBLIC WORKS/TRANSPORTATION
6420 HVAC Replacements — This project consists of replacing air conditioning unit at various City
facilities. No such purchases are planned in FY 2022/23.
6421 Government Center Improvements — This project consists of various improvements at the
Government Center.
6301 Beautification Projects — This project consists of the maintenance, replacement and
enhancement to street furniture and water fountains throughout the City.
6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of
computer equipment utilized by the Public Works/Transportation Department.
6410 Equipment >$5,000 — This project consists of purchasing new equipment and replacing
inefficient, defective or unusable equipment for the Public Works/Transportation Department. No
such purchases are planned in FY 2022/23.
118
CAPITAL PROJECT DESCRIPTIONS — CONTINUED
ARTS & CULTURAL CENTER
6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of
computer equipment utilized at the Arts & Cultural Center.
6410 Equipment >$5,000 — This project consists of purchasing new equipment and replacing
inefficient, defective or unusable equipment for the Arts & Cultural Center Department.
Replace Lighting Console
119
$ 18,000
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
120
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
POLICE EDUCATION FUND
121
CITY OF AVENTURA
POLICE EDUCATION FUND — 110
CATEGORY SUMMARY
FISCAL YEAR 2022/23
FUND DESCRIPTION
This Fund is used to account for revenues and expenditures associated with the two dollars ($2.00)
the City receives from each paid traffic citation, which, by State Statute, must be used to further the
education of the City's Police Officers.
REVENUE PROJECTIONS
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019/20
ACTUAL
2020/21
APPROVED
BUDGET
2021 /22
HALFYEAR
ACTUAL
2021 /22
CITY MANAGER
PROPOSAL
2022/23
310000/319999
Locally Levied Taxes $
- $
- $
- $
-
$ -
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
-
340000/349999
Charges for Services
-
-
-
-
-
350000/359999
Fines & Forfeitures
4,203
2,475
5,500
16,416
5,500
360000/369999
Miscellaneous Revenues
124
12
-
50
-
380000/389999
Transfer from Funds
-
-
-
399900/399999
Fund Balance
-
-
-
-
-
Total Available $
4,327 $
2,487 $
5,500 $
16,466
$ 5,500
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019/20
2020/21
2021 /22
2021 /22
2022/23
1000/2999 Personal Services $ $ $ $ $
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities - -
5400/5999 Other Operating Expenses 3,909 2,200 5,500 3,180 5,500
Total Operating Expenses 3,909 2,200 5,500 3,180 5,500
6000/6999 Capital Outlay - - - - -
Total Expenditures $ 3,909 $ 2,200 $ 5,500 $ 3,180 $ 5,500
122
CITY OF AVENTURA
POLICE EDUCATION FUND 110
2022/23
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019/20
2020121
2021122
2021/22
2022123
Fines & Forfeitures
3511000
Fines
$
4,203
$
2,475
$
5,500
$
16,416
$
5,500
Subtotal
4,203
2,475
5,500
16,416
5,500
Miscellaneous Revenues
3611000
Interest
124
12
-
240
-
Fair Market Adjustment
-
-
(190)
Subtotal
124
12
50
Fund Balance
3999000
Carryover
-
-
-
Subtotal
-
-
-
-
-
Total Revenues
$
4,327
$
2,487
$
5,500
$
16,466
$
5,500
EXPENDITURES 2001-521
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019/20
2020121
2021/22
2021/22
2022123
OTHER OPERATING EXPENSES
Public Safety - 2001-521
5450
Training
$
3,909
$
2,200
$
5,500
$
3,180
$
5,500
Total Expenditures
$
3,909
$
2,200
$
5,500
$
3,180
$
5,500
REVENUE PROJECTION RATIONALE
3511000 Fines — Two dollars ($2.00) is received from each paid traffic citation issued within the
City's corporate limits, which by State Statute, must be used to further the education of the City's
Police Officers.
123
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
aF AVE��
fi , FLO
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
124
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
TRANSPORTATION
_►e
STREET MAINTENANCE FUND
125
CITY OF AVENTURA
TRANSPORTATION AND STREET MAINTENANCE FUND — 120
CATEGORY SUMMARY
FISCAL YEAR 2022/23
FUND DESCRIPTION
This fund was established to account for restricted revenues and expenditures which by
State Statute and County Transit System Surtax Ordinance are designated for
transportation enhancements, street maintenance and construction costs.
REVENUE PROJ ECTIONS
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020121 2021/22 2021122 2022123
3100001319999 Locally Levied Taxes
3200001329999 Licenses & Permits
3300001339999 Intergovernmental Revenues
3400001349999 Charges for Services
3500001359999 Fines & Forfeitures
3600001369999 Miscellaneous Revenues
3800001389999 Transfer from Funds
399900/399999 Fund Balance
Total Available
2,105,059 2,293,405
1,991,000
1,314,703
2,260,000
721,100 59,585
43,000
232,080
38,000
923,419
347,954
173,977
401,500
$ 2,826,159 $ 3,276,409 $
2,381,954
$ 1,720,760 $
2,699,500
EXPENDITURES
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020/21 2021/22 2021122 2022123
1000/2999
Personal Services
300013999
Contractual Services
400014999
Other Charges & Services
500015399
Commodities
540015999
Other Operating Expenses
Total Operating Expenses
600016999
Capital Outlay
900019999
Transfers
Total Expenditures
1,603,555
1,841,749
2,083,244
1,070,100
2,561,000
1,603,555
1,841,749
2,083,244
1,070,100
2,561,000
1,223,489
547,315
298,710
429,883
138,500
$ 2,827,044 $
2,389,064 $
2,381,964 $
1,499,983 $
2,699,600
126
CITY OF AVENTURA
TRANSPORTATION AND STREET MAINTENANCE FUND 120
2021122
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2021122 2022/23
Intergovernmental Revenues
3351200 State Revenue Sharing
3353001 Local Option Cap. Impr. Gas Tax
3353010 Local Option Gas Tax
3383801 County Transit System Surtax
Subtotal
Miscellaneous Revenues
3611000
Interest
Fair Market Adjustment
3632000
Transportation Mitigation Impact Fee
3633000
Citywide Bicycle Sharing
3661000
Developer Contributions/Streets
Subtotal
Fund Balance
3999000
Carryover - Other
3999000
Carryover - Impact Fees
Subtotal Ir
$ 227,034 $
264,619 $
210,000
$ 113,573 $
220,000
125,784
129,589
115,000
57,870
120,000
334,134
342,584
316,000
149,771
320,000
1,418,107
1,556,613
1,350,000
993,489
1,600,000
2,105,059
2,293,405
1,991,000
1,314,703
2,260,000
124,641
9,134 3,000 96,507 3,000
(76,524)
526,754
195,124
19,705
50,451 40,000 16,973 35,000
50,000
721,100
59,585 43,000 232,080 38,000
923,419 347,954 173,977 401,500
923,419 347,954 173,977 401,500
Total Revenues $ 2,826,159 $ 3,276,409 $ 2,381,964 $ 1,720,760 $ 2,699,500
EXPENDITURES 5401.541
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2021122 2022/23
CONTRACTUAL SERVICES
Public Works/Transportation - 5401.541
3450
Landscape/Tree Maint/Streets
3453
Citywide Bicycle Sharing
3455
Enhanced Transit Services
3456
On -Demand Transit Services
3460
TVMS Maintenance
Subtotal
CAPITAL OUTLAY
Public Works/Transportation - 5401.541
6304
Circulator System Improv. - Bus Shelter
6305
Road Resurfacing
6307
Street Lighting Improv.
6308
Citywide Bicycle Sharing
6341
Transportation System Improv.
6999
Capital Reserve - Other
Subtotal
$ 725,681 $
747,573 $
726,000
$ 369,899 $
726,000
72,534
81,864
84,290
41,724
85,000
695,467
780,400
830,000
396,185
550,000
112,860
322,954
166,570
1,080,000
109,873
119,052
120,000
95,722
120,000
1,603,555
1,841,749
2,083,244
1,070,100
2,561,000
2,190
25,000
584,733
418,905
118,000 389,470
206,060
3,000 8,500
393,986
126,220
110,000 40,413 130,000
38,710
42,710
1,223,489
547,315
298,710 429,883 138,500
Total Expenditures $ 2,827,044 $ 2,389,064 $ 2,381,964 $ 1,499,983 $ 2,699,600
127
REVENUE PROJECTION RATIONALE
3351200 State Revenue Sharing — Revenue received in this category is projected to approximate
20.1 % for FY 2022/23 of the total State Revenue Sharing Funds. Their source is the motor fuel tax
and is restricted to road construction and maintenance. Based on conservative projections, it is
anticipated that $220,000 will be received in the upcoming fiscal year.
State Revenue Sharing
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
tio�^\yam tio1�\yam tioyo\moo tioryo\�1 tioti��ry tiory���
The County has adopted two phases of the local option gas tax as follows:
3353001 Local Option Cap. Impr. Gas Tax — The first phase is six cents per gallon on fuel and is
collected by the State's Department of Revenue and remitted monthly based on a formula which
provides a weight of 75% to population and 25% to center line mileage in each city. These funds
must be used for transportation related expenditures.
3353010 Local Option Gas Tax — The second phase must be used for transportation expenditures
needed to meet the requirements of the capital improvements elements of an adopted
comprehensive plan.
Local Option Gas Tax
$600,000 r
$500,000
$400,000
$300,000
$200,000
$100,000
votih\tip �o1d\ti^ �01�\1� ryo,�m\tip
3383801 County Transit System Surtax — County voters approved a '/2% sales tax increase for
transportation needs that went into effect January 2003. As provided by County Ordinance, the cities
receive 20% of the proceeds based upon population. Based on conservative projections, it is
anticipated that $1,600,000 will be received in the upcoming fiscal year.
County Transit System Surtax
$1,800,000
$1,600,000 -
$1,400,000
$1,200,000
$1,000,000
$800,000
5600,000
5400,000
5200:000
�oyh\tee �oy�o\tiry �oti�\ti$ ryoti�\~o �otia\tio ryotio\titi �o�y\titi �o�ry\tip
128
BUDGET JUSTIFICATIONS
3450 Landscape/Tree Maintenance/Streets — Provides for costs associated with contracting tree,
landscape, irrigation and flower maintenance services for all public right-of-ways and medians.
3453 Citywide Bicycle Sharing — Provides for the operating costs associated with the Bicycle
Sharing Program.
3455 Enhanced Transit Services — Provides for the 20% funding requirement of the County Transit
System Surtax to enhance public bus transportation system beyond levels set in the 2001/02 budget
and to fund the expanded transit service routes.
3456 On -Demand Transit Services — Provides the annual funding required for two (2) XL vehicles to
provide on -demand transit services (within the Designated Service Area) Monday through Friday
from 7:00 AM - 11 PM.
3460 TVMS Maintenance — Provides for the operating costs associated with maintaining the Traffic
Video Monitoring System ("TVMS").
CAPITAL PROJECT DESCRIPTIONS
6304 Circulator System Improvements (Bus Shelters) — This project consists of the utilization of
transportation impact fees to operate and maintain the City's Circulator System and includes the
following:
6308 Citywide Bicycle Sharing — This project consists of the replacement of bicycles utilized for the
City's Bicycle Sharing Program that have become obsolete due to normal wear and tear as follows:
Replace Bicycles $ 8,500
6341 Transportation System Improvements — This project consists of Crosswalk Solar Lighting
System Improvements as follows:
New Crosswalk Solar Lighting Locations $ 130,000
129
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
130
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
911 FUND
131
CITY OF AVENTURA
911 FUND - 180
CATEGORY SUMMARY
FISCAL YEAR 2022/23
FUND DESCRIPTION
This fund is used to account for revenues and expenditures specifically earmarked for the City's
emergency 911 system in accordance with Florida Statutes 365.172. The funds may be used to
provide emergency dispatch systems, training, communication, maintenance and repairs and related
capital outlav purchases. The fund offsets a portion of the emeraencv 911 operations.
REVENUE PROJECTIONS
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2021122 2022123
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
380000/389999 Transfer from Funds
399900/399999 Fund Balance
Total Available
98,775 101,482 86,800 37,841 76,200
1,171 48 243
- 33,933 20,000 10,000 30,600
$ 99,946 $ 135,463 $ 106,800 $ 48,084 $ 106,800
EXPENDITURES
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2021122 2022/23
1000/2999
Personal Services $
$
$
$
$
3000/3999
Contractual Services
-
4000/4999
Other Charges & Services
87,083
83,162
89,210
558
88,210
5000/5399
Commodities
1,000
2,861
3,000
11
3,000
5400/5999
Other Operating Expenses
3,050
5,366
5,000
553
6,000
Total Operating Expenses
91,133
91,389
97,210
1,122
97,210
6000/6999 Capital Outlay
9000/9999 Transfers
Total Expenditures
9,590 9,590
$ 91,133 $ 91,389 $ 106,800 $ 1,122 $ 106,800
132
CITY OF AVENTURA
911 FUND 180M ■
2022/23
REVENUE PROJECTIONS
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2021122 2022/23
Interaovernmental Revenues
3379110 911 Fees -Wire Line $
65,387 $
63,726 $
60,100 $
9,464 $
3,200
3379111 911 Fees -Wireless
26,244
29,837
20,900
22,945
58,000
3379112 911 Fees - Prepaid
7,144
7,919
5,800
5,432
15,000
Subtotal Anwp�
98,775
101,482
86,800
37,841
76,200
Miscellaneous Revenues
3611000 Interest on Investments
1,171 48
1,173
Fair Market Adjustment
- -
(930)
Subtotal
1,171 48
- 243 -
Fund Balance
3999000 Carryover
- 33,933
20,000 10,000 30,600
Subtotal
33,933
20,000 10,000 30,600
Total Revenues $
99,946 $ 135,463 $
EXPENDITURES 2001-521
106,800 $
48,084
$ 106,800
OBJECT
APPROVED
HALFYEAR
CITYMANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019/20
2020121
2021122
2021122
2022123
OPERATING
OTHER CHARGES & SERVICES
Public Safety- 2001-521
4001
Travel & Per Diem $
3,873 $
602 $
6,000 $
558
$ 5,000
4101
Communications
-
-
-
-
-
4645
R&M - Equipment
83,210
82,560
83,210
-
83,210
Subtotal
87,083
83,162
89,210
558
88,210
COMMODITIES
Public Safety - 2001-521
5290
Other Operating Supplies
1,000
2,861
3,000
11
3,000
Subtotal
1,000
2,861
3,000
11
3,000
OTHER OPERATING EXPENSES
Public Safety - 2001-521
5410
Subscriptions & Memberships
284
584
1,000
284
1,000
5450
Training
2,766
3,334
4,000
269
5,000
5950
Disaster Supplies
-
1,448
-
-
-
Subtotal
3,050
5,366
5,000
553
6,000
CAPITAL OUTLAY
Public Safety- 2001-521
6999
Capital Reserves
-
-
9,590
-
9,590
Subtotal
-
-
9,590
-
9,590
Total Expenditures $
91,133 $
91,389 $
106,800 $
1,122
$ 106,800
133
REVENUE PROJECTION RATIONALE
3379110 911 Fees — Wire Line — Represents the amount anticipated for 911 Wire Line fees
collected by the State in accordance with Florida Statues 365.172.
3379111 911 Fees — Wireless — Represents the amount anticipated for 911 Wireless fees collected
by the State in accordance with Florida Statues 365.172.
3379112 911 Fees — Prepaid — Represents the amount anticipated for 911 Prepaid fees collected by
the State in accordance with Florida Statues 365.172.
911 Fees
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000 t- -MM
1-1-1JBiel A0111*191a[gl_%IMki1..1
4645 R&M - Equipment — Funds allocated to this account will be used for the repair and
maintenance of the 911 equipment.
5450 Training — Costs associated with this account are utilized to maintain state standards and a
highly trained dispatch function.
134
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
DEBT SERVICE FUNDS
135
CITY OF AVENTURA
DEBT SEVICE FUND RECAP
CATEGORY SUMMARY
FISCAL YEAR 2022/23
FUND DESCRIPTION
These funds are established to account for revenues and/or transfers pledged for debt service
payments on long-term financing.
REVENUE PROJECTIONS
OBJECT APPROVED HALFYEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2021/22 2022/23
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
380000/389999 Transfer/Debt Proceeds
399900/399999 Fund Balance
Total Available
31,434 27,024
3,022,114 3,188,914
2,457,437 1,228,719 2,452,310
$ 3,053,548 $ 3,215,938 $ 2,4579437 $ 1,228,719 $ 2,4525310
EXPENDITURES
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019120
ACTUAL
2020121
APPROVED
BUDGET
2021122
HALFYEAR
ACTUAL
2020121
CITY MANAGER
PROPOSAL
2022123
1000/2999
Personal Services
$ $
$
$
$
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
-
-
5400/5999
Other Operating Expenses
-
-
-
Total Operating Expenses
-
-
-
-
-
6000/6999
Capital Outlay
-
7000/7999
Debt Service
2,987,749
3,494,590
2,457,437
1,228,719
2,452,310
9000/9999
Transfers
-
-
-
-
Total Expenditures
$ 2,987,749 $
3,494,690 $
2,457,437 $
1,228,719
$ 2,452,310
In the above Debt Service Funds Recap schedule, the ACTUAL 2019/20 column includes prior year
activity from the 2000 Loan Debt Service Fund — 240. The related 2000 Loan Debt was retired on
September 30, 2020 and as a result the fund's accompanying schedule has been properly excluded
from this section of the budget document as it is no longer necessary or applicable for budgeting
purposes.
136
CITY OF AVENTURA
DEBT SERVICE FUNDS RECAP
2022123
REVENUE PROJECTIONS
OBJECT APPROVED HALFYEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
Miscellaneous Revenues
3611000 Interest $ 31,434 $ 27,024 $ $ $
Subtotal 31,434 27,024 -
Transfer/Debt Proceeds
3811001 Transfer from General Fund 2,578,114 2,744,914 2,050,655 1,025,328 2,049,522
3811901 Transfer from Charter School Fund 444,000 444,000 406,782 203,391 402,788
Subtota 3,022,114 3,188,914 2,457,437 1,228,719 2,452,310
Fund Balance
3999000
Carryover
Subtotal
-
-
-
-
-
Total Revenues
$
3,053,548
$
3,215,938
$ 2,457,437
$ 1,228,719
$ 2,452,310
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORYRECAP
2019120
2020121
2021122
2020121
2022123
DEBT SERVICE
Non -Departmental - 590
7130
Principal
$
2,175,000
$
2,750,000
$ 1,845,000
$ 922,500
$ 1,900,000
7230
Interest
812,749
744,590
612,437
306,219
552,310
Total Expenditures
$
2,987,749
$
3,494,590
$ 2,457,437
$ 1,228,719
$ 2,452,310
Notes.
The City has no legal debt limit
General Obligation Debt requires approval by voter referendum
- Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners)
Debit Limit
Although the City Charter makes no reference to limitations in establishing debt (i.e., debt limit), the
City has limited its borrowing to prudent levels that are able to be satisfied with existing revenue and
cash flow projections. The City utilizes debt financing on large expenditures for capital projects or
purchases that may be depreciated over their useful lives. By using debt financing, the cost of the
expenditure is amortized over its useful life allowing the expenditure to be matched against revenue
streams from those receiving the benefits.
TOTAL DEBT SERVICE
5 Year Pavout Schedule
Fiscal Year
Principal
Interest
Total
FY2022/23
1,900,000
552,310
2,452,310
FY2023/24
1,965,000
490,234
2,455,234
FY2024/25
2,025,000
426,127
2,451,127
FY 2025/26
2,080,000
360,119
2,440,119
FY 2026/27
2,145,000
292,123
2,437,123
Thereafter
6,765,000
1,085,786
7,850,786
Total
$ 16,880,000
$ 3,206,699 $
20,086,699
137
CITY OF AVENTURA
2010 & 2011 DEBT SERVICE FUND — 230
CATEGORY SUMMARY
FISCAL YEAR 2022/23
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with the
long-term financing for the purchase of properties utilized for public parks and the permanent
Government Center and the construction of the Government Center. The original debt was issued in
1999 and was refinanced in 2010 and 2011.
REVENUE PROJECTIONS
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020121 2021/22 2021122 2022123
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
380000/389999 Transfer/Debt Proceeds
399900/399999 Fund Balance
Total Available
256 - - - -
1,196,121 1,190,919 1,189,446 594,723 1,191,834
$ 1,196,377 $ 1,190,919 $ 1,189,446 $ 594,723 $ 1,191,834
EXPENDITURES
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020121 2021/22 2021122 2022123
1000/2999
Personal Services
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5999
Other Operating Expenses
Total Operating Expenses
6000/6999
Capital Outlay
7000/7999
Debt Service
9000/9999
Transfers
Total Expenditures
1,196,429 1,190,919 1,189,446 594,723 1,191,834
$ 1,196,429 $ 1,190,919 $ 1,189,446 $ 594,723 $ 1,191,834
138
CITY OF AVENTUM
DEBT SERVICE FUND SERIES 2010 & 2011 FUND 230
2022123
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019120
2020121
2021122
2021122
2022/23
Miscellaneous Revenues
3611000
Interest
$
256
$
$
$
$
Subtotal
256
Transfer/Debt Proceeds
3811001
Transfer from General Fund
1,196,121
1,190,919
1,189,446
694,723
1,191,834
Subtota
1,196,121
1,190,919
1,189,446
694,723
1,191,834
Fund Balance
3999000
Carryover
Subtotal
Total Revenues
$
1,196,377
$
1,190,919
$
1,189,446 $
694,723
$ 1,191,834
EXPENDITURES 9001-690
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019/20
2020121
2020121
2020/21
2021122
DEBT SERVICE
Non -Departmental - 9001.690
7130
Principal
$
860,000
$
886,000
$
916,000
457,500
$ 950,000
7230
Interest
336,429
306,919
274,446
137,223
241,834
pr Total Expenditures
$
1,196,429
$
1,190,919
$
1,189,446 $
694,723
$ 1,191,834
REVENUE PROJECTION RATIONALE
3811001 Transfer from General Fund — Amount transferred from the General Fund to fund debt
service costs associated with a bank qualified loan from Bank of America.
BUDGET JUSTIFICATIONS
7130 Principal — Principal payment due 4/1/2023 on the bank qualified loan which refinanced the
construction of the Government Center as well as refund the line of credit which paid the costs of
acquiring the Park and Government Center site.
7230 Interest — Interest payments due on the bank qualified loan which will be payable on 4/1/2023
and 10/1/2023.
139
CITY OF AVENTURA
DEBT SERIES FUND SERIES 2010 & 2011 COMBINED FUND 230
Bank Qualified Loan - Bank of America
FBO Refunding Bonds, Series 2010 & 2011 Combined
AMORTIZATION SCHEDULE
Annual
Period Interest Debt Debt Bond
Ending Principal Rate Interest Service Service Balance
4/1/2011 $
3.42%,
3.64% $
222,613.20
$
222,613.20
$
15,950,000.00
10/1/2011
3.42%,
3.64%
278,866.50
278,866.50
$
501,479.70
4/1/2012
650,000.00
3.42%,
3.64%
278,866.50
928,866.50
15,300,000.00
10/1/2012
-
3.42%,
3.64%
267,509.50
267,509.50
1,196,376.00
4/1/2013
675,000.00
3.42%,
3.64%
267,509.50
942,509.50
14,625,000.00
10/1/2013
-
3.42%,
3.64%
255,714.00
255,714.00
1,198,223.50
4/1/2014
695,000.00
3.42%,
3.64%
255,714.00
950,714.00
13,930,000.00
10/1/2014
-
3.42%,
3.64%
243,565.50
243,565.50
1,194,279.50
4/1/2015
725,000.00
3.42%,
3.64%
243,565.50
968,565.50
13,205,000.00
10/1/2015
-
3.42%,
3.64%
230,887.50
230,887.50
1,199,453.00
4/1/2016
745,000.00
3.42%,
3.64%
230,887.50
975,887.50
12,460,000.00
10/1/2016
-
3.42%,
3.64%
217,862.00
217,862.00
1,193,749.50
4/1/2017
775,000.00
3.42%,
3.64%
217,862.00
992,862.00
11,685,000.00
10/1/2017
-
3.42%,
3.64%
204,312.50
204,312.50
1,197,174.50
4/1/2018
805,000.00
3.42%,
3.64%
204,312.50
1,009,312.50
10,880,000.00
10/1/2018
-
3.42%,
3.64%
190,239.00
190,239.00
1,199,551.50
4/1/2019
830,000.00
3.42%,
3.64%
190,239.00
1,020,239.00
10,050,000.00
10/1/2019
-
3.42%,
3.64%
175,732.50
175,732.50
1,195,971.50
4/1/2020
860,000.00
3.42%,
3.64%
175,732.50
1,035,732.50
9,190,000.00
10/1/2020
-
3.42%,
3.64%
160,696.50
160,696.50
1,196,429.00
4/1/2021
885,000.00
3.42%,
3.64%
160,696.50
1,045,696.50
8,305,000.00
10/1/2021
-
3.42%,
3.64%
145,222.00
145,222.00
1,190,918.50
4/1/2022
915,000.00
3.42%,
3.64%
145,222.00
1,060,222.00
7,390,000.00
10/1/2022
-
3.42%,
3.64%
129,223.50
129,223.50
1,189,445.50
4/1/2023
950,000.00
3.42%,3.64%
129,223.50
1,079,223.50
6,440,000.00
10/1/2023
-
3.42%, 3.64%
112,610.00
112,610.00
1,191,833.50
4/1/2024
985,000.00
3.42%,
3.64%
112,610.00
1,097,610.00
5,455,000.00
10/1/2024
-
3.42%,
3.64%
95,387.00
95,387.00
1,192,997.00
4/1/2025
1,020,000.00
3.42%,
3.64%
95,387.00
1,115,387.00
4,435,000.00
10/1/2025
-
3.42%,
3.64%
77,549.00
77,549.00
1,192,936.00
4/1/2026
1,050,000.00
3.42%,
3.64%
77,549.00
1,127,549.00
3,385,000.00
10/1/2026
-
3.42%,
3.64%
59,192.50
59,192.50
1,186,741.50
4/1/2027
1,085,000.00
3.42%,
3.64%
59,192.50
1,144,192.50
2,300,000.00
10/1/2027
-
3.42%,
3.64%
40,221.00
40,221.00
1,184,413.50
4/1/2028
1,130,000.00
3.42%,
3.64%
40,221.00
1,170,221.00
1,170,000.00
10/1/2028
-
3.42%,
3.64%
20,463.50
20,463.50
1,190,684.50
4/1/2029
1,170,000.00
3.42%,
3.64%
20,463.50
1,190,463.50
1,190,463.50
$
15,950,000.00
$
6,033,121.20 $
21,983,121.20 $
21,983,121.20
5 Year Pavout Schedule
Fiscal Year
Principal
Interest
Total
FY 2022/23
950,000
241,834
1,191, 834
FY 2023/24
985,000
207,997
1,192, 997
FY 2024/25
1,020,000
172,936
1,192,936
FY 2025/26
1,050,000
136,742
1,186,742
FY 2026/27
1,085,000
99,414
1,184,414
Thereafter
2,300,000
81,146
2,381,146
Total
$ 7,390,000 $
940,069 $
8,330,069
140
CITY OF AVENTURA
2012 (A) LOAN DEBT SERVICE FUND — 250
CATEGORY SUMMARY
FISCAL YEAR 2022/23
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with the
2002 Loan which was used to acquire property for the Charter School and partially fund the
Community Recreation Center. The original debt was issued in 2002 and was refinanced in 2012.
REVENUE PROJECTIONS
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020/21 2021122 2021/22 2022123
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
380000/389999 Transfer/Debt Proceeds
399900/399999 Fund Balance
Total Available
3
365,073 362,487 363,969 181,985 360,476
$ 365,076 $ 362,487 $ 363,969 $ 181,985 $ 360,476
EXPENDITURES
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020/21 2021/22 2021122 2022123
100012999
Personal Services
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5999
Other Operating Expenses
Total Operating Expenses
6000/6999
Capital Outlay
7000/7999
Debt Service
9000/9999
Transfers
Total Expenditures
365,606
362,487
363,969
181,985
360,476
$ 366,606 $
362,487 $
363,969 $
181,985 $
360,476
141
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2012 (A) FUND 250
2022/23
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019/20
2020/21
2021/22
2021/22
2022/23
Miscellaneous Revenues
3611000
Interest
$ 3
$
$
$
$
Subtotal
3
-
-
Transfer/Debt Proceeds
3811001
Transfer from General Fund
365,073
362,487
363,969
181,985
360,476
Subtotal
365,073
362,487
363,969
181,986
360,476
Fund Balance
3999000
Carryover
Subtotal
-
-
Total Revenues
$ 366,076
$
362,487
$
363,969
$ 181,985
$
360,476
EXPENDITURES
9001-590
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019/20
2020/21
2021/22
2021/22
2022/23
DEBT SERVICE
Non -Departmental - 9001-690
7130
Principal
$ 297,738
$
302,464
$
311,916
$ 156,968
$
316,642
7230
Interest
67,868
60,023
52,053
26,027
43,834
Total Expenditures
$ 366,606
$
362,487
$
363,969
$ 181,986
$
360,476
REVENUE PROJECTION RATIONALE
3811001 Transfer from General Fund — Amount transferred from the General Fund to fund debt
service costs associated with a bank qualified loan from SunTrust Bank.
BUDGET JUSTIFICATIONS
7130 Principal — Principal payment due 8/1/2023 on the bank qualified loan which refinanced the
acquisition of the charter school site and the balance of the Community Recreation Center.
7230 Interest — Interest payments due on the bank qualified loan which will be payable on 2/1/2023
and 8/1 /2023.
142
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2012 (A) FUND 250
Bank Qualified Loan - SunTrust Bank
Refunding Bonds, Series 2012 (A)
AMORTIZATION SCHEDULE
Annual
Period Interest Debt Debt Bond
Ending Principal Rate Interest Service Service Balance
2/ 1 /2013 $
-
$ 63, 934.14 $
63, 934.14
$ 4, 671, 651.00
8/1/2013
278,834.00
2.18%
50,921.00
329,755.00 $
393,689.14
4,392,817.00
2/1/2014
-
47,881.71
47,881.71
8/1/2014
300,101.00
2.18%
47,881.71
347,982.71
395,864.42
4,092,716.00
2/1/2015
-
44,610.60
44,610.60
8/1/2015
307,190.00
2.18%
44,610.60
351,800.60
396,411.20
3,785,526.00
2/1/2016
-
41,262.23
41,262.23
8/1/2016
314,279.00
2.18%
41,262.23
355,541.23
396,803.46
3,471,247.00
2/1/2017
-
37,836.59
37,836.59
8/1/2017
321,368.00
2.18%
37,836.59
359,204.59
397,041.18
3,149,879.00
2/1/2018
-
35,370.48
35,370.48
8/1/2018
283,560.00
2.65%
41,498.93
325,058.93
360,429.41
2,866,319.00
2/1/2019
-
37,763.09
37,763.09
8/1/2019
290,649.00
2.65%
37,763.09
328,412.09
366,175.18
2,575,670.00
2/1/2020
-
33,933.85
33,933.85
8/1/2020
297,738.00
2.65%
33,933.85
331,671.85
365,605.70
2,277,932.00
2/1/2021
-
30,011.22
30,011.22
8/1/2021
302,464.00
2.65%
30,011.22
332,475.22
362,486.44
1,975,468.00
2/1/2022
-
26,026.33
26,026.33
8/1/2022 311,916.00 2.65% 26,026.33 337,942.33 363,968.66 1,663,552.00
2/1/2023 - 21,916.91 21,916.91
8/1/2023 316,642.00 2.65% 21,916.91 338,558.91 360,475.82 1,346,910.00
2/ 1 /2024
-
8/1/2024
326,094.00
2.65%
2/ 1 /2025
-
8/1/2025
333,183.00
2.65%
2/ 1 /2026
-
8/1/2026
340,272.00
2.65%
2/ 1 /2027
-
8/1/2027
347,361.00
2.65%
$ 4,671,651.00
17, 745.23
17, 745.23
17,745.23
343,839.23
361,584.46 1,020,816.00
13,449.01
13,449.01
13,449.01
346,632.01
360,081.02 687,633.00
9,059.41
9,059.41
9,059.41
349,331.41
358,390.82 347,361.00
4,576.40
4,576.40
4,576.40
351,937.40
356,513.80 -
$ 923,869.71
$ 5,595,520.71
$ 5,595,520.71
5 Year Pavout Schedule
Fiscal Year
Principal
Interest
Total
FY 2022/23
316,642
43,834
360,476
FY 2023/24
326,094
35,491
361,585
FY2024/25
333,183
26,899
360,082
FY 2025/26
340,272
18,117
358,389
FY 2026/27
347,361 IF
9,151
356,512
Total
$ 1,663,552 $
133,492 $
1,797,044
143
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
144
CITY OF AVENTURA
2012 (B) LOAN DEBT SERVICE FUND — 290
CATEGORY SUMMARY
FISCAL YEAR 2022/23
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with the
Florida Intergovernmental Finance Commission Loan which was used to fund the construction and
equipment for of the Aventura Charter Elementary School. The original debt was issued in 2002 and
was refinanced in 2012.
REVENUE PROJECTIONS
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020/21 2021122 2021122 2022123
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
3300001339999 Intergovernmental Revenues
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
3800001389999 Transfer/Debt Proceeds
399900/399999 Fund Balance
Total Available
5,339 227
444,000 444,000 406,782 203,391 402,788
$ 449,339 $ 444,227 $ 406,782 $ 203,391 $ 402,788
EXPENDITURES
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019/20 2020/21 2021122 2021/22 2022123
1000/2999
Personal Services
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5999
Other Operating Expenses
Total Operating Expenses
6000/6999
Capital Outlay
7000/7999
Debt Service
9000/9999
Transfers
Total Expenditures
408,794 405,221 406,782 203,391 402,788
$ 408,794 $ 406,221 $ 406,782 $ 203,391 $ 402,788
145
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2012 (B) FUND 290
2021/22
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019/20 2020/21 2021122 2021/22 2022/23
Miscellaneous Revenues
3611000 Interest $ 5,339 $ 227 $ $ $
Subtotal 5,339 227
Transfer/Debt Proceeds
3811901 Transfer from Charter School Fund $ 444,000 $ 444,000 $ 406,782 $ 203,391 $ 402,788
btotal 444,000 444,000 406,782 203,391 402,788
Fund Balance
3999000 Carryover - - - -
Subtotal
Total Revenues � $ 449,339 $ 444,227 $ 406,782 $ 203,391 $ 402,788
EXPENDITURES 9001-590
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019/20
APPROVED
ACTUAL BUDGET
2020121 2021/22
HALF YEAR
ACTUAL
2021/22
CITY MANAGER
PROPOSAL
2022123
DEBT SERVICE
Non -Departmental - 9001-590
7130
Principal
332,262
337,536
348,084
174,042
353,358
7230
Interest
76,532
67,685
58,698
29,349
49,430
Total Expenditures
$ 408,794 $
405,221 $
406,782 $
203,391
$ 402,788
REVENUE PROJECTION RATIONALE
3811901 Transfer from Charter School Fund - Transfer of funds for the lease payment from the
Charter School Fund for the elementary school to fund the debt service costs associated with the
construction of that school.
BUDGET JUSTIFICATIONS
7130 Principal - Principal payment due 8/1/2023 on the bank qualified loan which financed the
acquisition of the charter school site and the balance of the Community Recreation Center.
7230 Interest - Interest payments due on the bank qualified loan which will be payable on 2/1/2023
and 8/1 /2023.
146
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2012 (B) FUND 290
Bank Qualified Loan - SunTrust Bank
Refunding Bonds, Series 2012 (B)
AMORTIZATION SCHEDULE
Annual
Period Interest Debt Debt Bond
Ending Principal Rate Interest Service Service Balance
2/1/2013 $
-
$ 71,347.58 $
71,347.58
$
5,213,349.00
8/ 1 /2013
311,166. 00
2.18%
56, 825. 50
367, 991. 50 $
439, 339. 08
4,902,183.00
2/1/2014
-
53,433.79
53,433.79
8/1/2014
334,899.00
2.18%
53,433.79
388,332.79
441,766.58
4,567,284.00
2/1/2015
-
49,783.40
49,783.40
8/1/2015
342,810.00
2.18%
49,783.40
392,593.40
442,376.80
4,224,474.00
2/1/2016
-
46,046.77
46,046.77
8/1/2016
350,721.00
2.18%
46,046.77
396,767.77
442,814.54
3,873,753.00
2/1/2017
-
42,223.91
42,223.91
8/1/2017
358,632.00
2.18%
42,223.91
400,855.91
443,079.82
3,515,121.00
2/1/2018
-
39,885.87
39,885.87
8/1/2018
316,440.00
2.65%
46,796.66
363,236.66
403,122.53
3,198,681.00
2/1/2019
-
42,583.91
42,583.91
8/1/2019
324,351.00
2.65%
42,583.91
366,934.91
409,518.82
2,874,330.00
2/1/2020
-
38,265.84
38,265.84
8/1/2020
332,262.00
2.65%
38,265.84
370,527.84
408,793.68
2,542,068.00
2/1/2021
-
33,842.45
33,842.45
8/1/2021
337,536.00
2.65%
33,842.45
371,378.45
405,220.90
2,204,532.00
2/1/2022
-
29,348.85
29,348.85
8/1/2022 348,084.00 2.65% 29,348.85 377,432.85 406,781.70 1,856,448.00
2/1/2023 - 24,714.82 24,714.82
8/1/2023 353,358.00 2.65% 24,714.82 378,072.82 402,787.64 1,503,090.00
2/1/2024
-
20,010.57
20,010.57
8/1/2024
363,906.00
2.65% 20,010.57
383,916.57
403,927.14
2/1/2025
-
15,165.91
15,165.91
8/1/2025
371,817.00
2.65% 15,165.91
386,982.91
402,148.82
2/1/2026
-
10,215.92
10,215.92
8/1/2026
379,728.00
2.65% 10,215.92
389,943.92
400,159.84
2/1/2027
-
5,160.62
5,160.62
8/1/2027
387,639.00
2.65% 5,160.62
392,799.62
397,960.24
$
5,213,349.00
$ 1,036,449.13
$ 6,249,798.13
$ 6,249,798.13
5 Year Payout Schedule
Fiscal Year
Principal Interest
Total
FY 2022/23
353,358
49,430
402,788
FY 2023/24
363,906
40,022
403,928
FY2024/25
371,817
30,332
402,149
FY2025/26
379,728
20,432
400,160
FY 2025/27
387,639
10,322
397,961
Thereafter
-
-
-
Total
$ 1,856,448 $
150,538 $
2,006,986
147
1,139,184.00
767,367.00
387, 639.00
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
um
CITY OF AVENTURA
2018 LOAN DEBT SERVICE FUND — 291
CATEGORY SUMMARY
FISCAL YEAR 2022/23
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with the
partial construction and equipping of the Don Soffer Aventura High School within the City and paying
costs of issuance of the bonds. The bank qualified bonds were issued in February of 2018, have a
life of 20 years and an interest rate of 3.68%.
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2021122 2022123
3100001319999 Locally Levied Taxes
3200001329999 Licenses & Permits
3300001339999 Intergovernmental Revenues
3400001349999 Charges for Services
350 00013 59999 Fines & Forfeitures
3600001369999 Miscellaneous Revenues
380 00013 89999 Transfer/Debt Proceeds
3999001399999 Fund Balance
Total Available
496,100 496,808
497,240 248,620 497,212
$ 496,100 $ 496,808 $ 497,240 $ 248,620 $ 497,212
EXPENDITURES
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020/21 2021122 2021122 2022123
100012999
Personal Services
3000/3999
Contractual Services
400014999
Other Charges & Services
500015399
Commodities
540015999
Other Operating Expenses
Total Operating Expenses
600016999
Capital Outlay
700017999
Debt Service
900019999
Transfers
Total Expenditures
496,100 496,808 497,240 248,620 497,212
$ 496,100 $ 496,808 $ 497,240 $ 248,620 $ 497,212
149
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2018 FUND 291
2022123
REVENUE PROJECTIONS
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020/21 2021/22 2021122 2022/23
Miscellaneous Revenues
3611000 Interest $ $ $ $ $
Subtotal
Transfer/Debt Proceeds
3811001 Transfer from General Fund 496,100 496,808 497,240 248,620 497,212
Subtotal 496,100 496,808 497,240 248,620 497,212
Fund Balance
3999000 Carryover
r, Subtotal
Total Revenues $ 496,100 $ 496,808 $ 497,240 $ 248,620 $ 497,212
EXPENDITURES 9001.590
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020/21 2021/22 2021122 2022/23
DEBT SERVICE
Non -Departmental - 9001.590
7130 Principal
7230 Interest
Total Expenditures
$ 250,000 $ 260,000 $ 270,000 $ 135,000 $ 280,000
246,100 236,808 227,240 113,620 217,212
$ 496,100 $ 496,808 $ 497,240 $ 248,620 $ 497,212
INELVAMI►014:2:Tom MMI M kiIM11101►/_119
3811001 Transfer from General Fund — Amount transferred from the General Fund to fund debt
service costs associated with a bank qualified loan from BB&T Bank. The original loan was utilized
to partially finance the construction and equipping of the DSAHS as well as the associated costs of
issuance.
BUDGET JUSTIFICATIONS
7130 Principal — Principal payment due 8/1/2023 on the bank qualified loan which partially financed
the construction and equipping of the DSAHS as well as the associated costs of issuance.
7230 Interest — Interest payments due on the bank qualified loan which will be payable on 2/1/2023
and 8/1 /2023.
150
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2018 FUND 291
Bank Qualified Loan - BB&T Bank
Capital Revenue Bonds, Series2018
AMORTIZATION SCHEDULE
Annual
Period Interest Debt Debt Bond
Ending Principal Rate Interest Service Service Balance
2/ 15/2018
8/1/2018 $
2/1/2019
8/1/2019
2/1/2020
8/ 1 /2020
2/1/2021
8/1/2021
2/ 1 /2022
8/1/2022
110,000
120,000
120,000
125,000
125,000
130,000
130,000
130,000
140,000
3.68%
3.68%
3.68%
3.68%
3.68%
3.68%
3.68%
3.68%
3.68%
$ 120,479 $
128,616
126,408
124,200
121,900
119,600
117,208
114,816
112,424
230,479 $
248,616
246,408
249,200
246,900
249,600
247,208
244,816
252,424
$
230,479
495,024
496,100
496,808
497,240
7,100, 000
6,990,000
6,870,000
6,750,000
6,625,000
6,500,000
6,370,000
6,240,000
6,110, 000
5,970,000
2/1/2023
135,000
3.68%
109,848
244,848
5,835,000
8/1/2023
145,000
3.68%
107,364
252,364
497,212
5,690,000
2/1/2024
145,000
3.68%
104,696
249,696
5,545,000
8/ 1 /2024
145,000
3.68%
102,028
247,028
496,724
5,400,000
2/1/2025
150,000
3.68%
99,360
249,360
5,250,000
8/1/2025
150,000
3.68%
96,600
246,600
495,960
5,100,000
2/1/2026
155,000
3.68%
93,840
248,840
4,945,000
8/ 1 /2026
155,000
3.68%
90,988
245,988
494,828
4,790,000
2/1/2027
165,000
3.68%
88,136
253,136
4,625,000
8/1/2027
160,000
3.68%
85,100
245,100
498,236
4,465,000
2/ 1 /2028
165,000
3.68%
82,156
247,156
4,300,000
8/ 1 /2028
170,000
3.68%
79,120
249,120
496,276
4,130, 000
2/1/2029
175,000
3.68%
75,992
250,992
3,955,000
8/ 1 /2029
175,000
3.68%
72,772
247,772
498,764
3,780,000
2/1/2030
180,000
3.68%
69,552
249,552
3,600,000
8/1/2030
180,000
3.68%
66,240
246,240
495,792
3,420,000
2/1/2031
185,000
3.68%
62,928
247,928
3,235,000
8/1/2031
190,000
3.68%
59,524
249,524
497,452
3,045,000
2/ 1 /2032
195,000
3.68%
56,028
251,028
2,850,000
8/1/2032
195,000
3.68%
52,440
247,440
498,468
2,655,000
2/1/2033
205,000
3.68%
48,852
253,852
2,450,000
8/1/2033
200,000
3.68%
45,080
245,080
498,932
2,250,000
2/1/2034
205,000
3.68%
41,400
246,400
2,045,000
8/1/2034
210,000
3.68%
37,628
247,628
494,028
1,835,000
2/1/2035
220,000
3.68%
33,764
253,764
1,615,000
8/1/2035
215,000
3.68%
29,716
244,716
498,480
1,400,000
2/ 1 /2036
225,000
3.68%
25,760
250,760
1,175, 000
8/1/2036
225,000
3.68%
21,620
246,620
497,380
950,000
2/1/2037
230,000
3.68%
17,480
247,480
720,000
8/1/2037
235,000
3.68%
13,248
248,248
495,728
485,000
2/ 1 /2038
245,000
3.68%
8,924
253,924
240,000
8/1/2038
240,000
3.68%
4,416
244,416
498,340
-
$ 7,100,000 $ 3,068,251 $ 10,168,251 $ 10,168,251
5 Year Pavout Schedule
Fiscal Year
Principal
Interest
Total
FY 2022/23
280,000
217,212
497,212
FY 2023/24
290,000
206,724
496,724
FY 2024/25
300,000
195,960
495,960
FY 2025/26
310,000
184,828
494,828
FY 2026/27
325,000
173,236
498,236
Thereafter
IF 4,465,000IF
1,004,640
5,469,640
Total
$ 5,970,000 $
1,982,600 $
7,952,600
151
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
152
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
CAPITAL PROJECTS FUND
153
CITY OF AVENTURA
CAPITAL PROJECTS FUND - 392
CATEGORY SUMMARY
FISCAL YEAR 2022/23
FUND DESCRIPTION
This fund was established to account for impact fees and other revenues specifically earmarked for
capital projects restricted by City Ordinance or Commission Policy.
REVENUE PROJECTIONS
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019120
ACTUAL
2020/21
APPROVED
BUDGET
2021 /22
HALFYEAR
ACTUAL
2021 /22
CITY MANAGER
PROPOSAL
2022/23
310000/319999
Locally Levied Taxes $
- $
- $
-
$ -
$ -
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
340000/349999
Charges for Services
350000/359999
Fines & Forfeitures
-
-
-
-
360000/369999
Miscellaneous Revenues
69,255
1,293
-
17,146
380000/389999
Transfer/Debt Proceeds
-
-
-
-
399900/399999
Fund Balance
-
-
870,907
435,455
864,407
Total Available $
69,255 $
1,293 $
870,907
$ 452,601
$ 864,407
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019/20
2020/21
2021 /22
2021 /22
2022/23
1000/2999 Personal Services $ $ $ $ $
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities
5400/5999 Other Operating Expenses -
tr Total Operating Expenses - - - - -
6000/6999 Capital Outlay 63,280 79,300 870,907 14,835 864,407
7000/7999 Debt Service - - - - -
9000/9999 Transfers - - - - -
Total Expenditures $ 63,280 $ 79,300 $ 870,907 $ 14,835 $ 864,407
154
CITY OF AVENTURA
CAPITAL PROJECTS FUND - 392
2022/23
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019/20
2020/21
2021/22
2021/22
2022/23
Miscellaneous Revenues
3247025
Developer Contributions $
$
- $
-
$ -
$ -
3611000
Interest
17,396
1,293
12,488
Fair Market Adjustment
-
-
(9,902)
3632200
Police Impact Fees
51,859
14,560
3632700
Recreation Impact Fees
-
-
-
Subtotal
69,255
1,293
17,146
-
Fund Balance
3999000
Carryover - Police
-
-
191,159
95,580
184,659
3999000
Carryover - Comm. Svcs.
5,473
2,737
5,473
3999000
Carryover - Pub. Works/Trans.
674,275
337,138
674,275
Subtotal
870,907
435,455
864,407
Total Revenues $
69,255 $
1,293 $
870,907
$ 452,601
$ 864,407
EXPENDITURES 2001/5001
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019/20
2020/21
2021122
2021122
2022/23
CAPITAL OUTLAY
Police - 2001-521
6411
Equipment <$5,000 $
63,280 $
79,300 $
89,200
$ 14,835
$ 82,700
6999
Capital Reserve
-
-
101,959
-
101,959
Subtotal
63,280
79,300
191,159
14,835
184,659
Community Services - 5001-572
6324
Veterans Park Improvements
-
-
-
-
-
6999
Capital Reserve
5,473
5,473
Subtotal V
-
-
5,473
5,473
Public Works/Transportation - 5401-541
6999 Capital Reserve 674,275 674,275
Subtotal -1 - - 674,275 674,275
Non Departmental/Transfers (9001-581)
3930 Transfer to H.S. Const. Fund
Subtota - - - - -
Total Expenditures IF $ 63,280 $ 79,300 $ 870,907 $ 14,835 $ 864,407
155
REVENUE PROJECTION RATIONALE
3247025 Developer Contributions — Represents contributions collected from the Aventura Mall as a
result of its most recent expansion project that will be utilized to design a traffic flow improvement
project to address congestion on Country Club Drive from motorists going east on the William
Lehman Causeway.
3632200 Police Impact Fees — Represents fees collected from new development to pay for
additional police and capital equipment costs caused by the development's impact on City services
and to the community.
3632700 Recreation Impact Fees — Represents fees collected from new development to pay for park
improvements caused by the development's impact on City services and to the community.
3999000 Carryover - Police — Represents remaining funds set aside from previously collected Police
Impact Fees.
3999000 Carryover - Community Services — Represents remaining funds set aside from the sale of
land on Biscayne Boulevard that was previously owned by the City.
3999000 Carryover - Public Works/Transportation — Represents remaining funds set aside to design
a traffic flow improvement project to address congestion on Country Club Drive from motorists going
east on the William Lehman Causeway.
CAPITAL PROJECT DESCRIPTIONS
6411 Equipment <$5,000 — This project consists of purchasing new equipment and replacing
inefficient, defective or unusable equipment for the Police Department.
Replace Ballistic Vests
$ 22,400
Ballistic Shield
3,000
UAS Battery Replacement Cart
1,500
SWAT Vests
7,000
Active Shooter Vest Plates
19,000
Marine Patrol Body Cam
1,000
Personnel & Training Unit Equipment
4,900
Traffic Data Collection Units
5,000
SWAT Pole Cam
15,500
Crime Scene Camera Replacements
3,400
Total
$82,700
156
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
STORMWATER UTILITY FUND
157
CITY OF AVENTURA
STORMWATER UTILITY FUND - 410
CATEGORY SUMMARY
FISCAL YEAR 2022/23
FUND DESCRIPTION
This fund is used to account for revenues and expenditures specifically earmarked for the
construction and maintenance of the City's stormwater drainage system.
REVENUE PROJECTIONS
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2021/22 2022/23
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services
360000/369999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
380000/389999 Transfer from Funds
399900/399999 Fund Balance
Total Available
262,106 468,194
1,442,333 1,376,473 1,465,000 380,467 1,400,000
10,039 (83,104) 2,000 1,216 2,000
73,739 38,260 19,125
$ 1,778,217 $ 1,293,369 $ 1,606,250 $ 858,992 $ 1,402,000
EXPENDITURES
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2021/22 2022/23
1000/2999 Personal Services $ - $ - $ - $ - $
3000/3999 Contractual Services 663,679 669,906 690,000 331,716 710,000
4000/4999 Other Charges & Services
6000/5399 Commodities
5400/6999 Other Operating Expenses 413,942 401,418 6,260 1,333 5,500
Total Operating Expenses 1,067,621 1,071,324 696,260 333,049 716,600
6000/6999 Capital Outlay
9000/9999 Transfers
Total Expenditures
810,000 1,067,732 686,600
$ 1,067,621 $ 1,071,324 $ 1,606,260 $ 1,400,781 $ 1,402,000
158
EW-
CITY OF AVENTURA
STORMWATER UTILITY FUND 410
2021/22
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019/20
2020/21
2021122
2021122
2022123
Interaovernmental Revenues
3343606
FDEP Grant $
252,106 $
- $
-
$ 458,194
$ -
Subtotal
252,106
-
-
458,194
-
Charaes for Services
3439110
Stormwater Utility Fees
1,442,333
1,376,473
1,465,000
380,457
1,400,000
Subtotal
1,442,333
1,376,473
1,465,000
380,457
1,400,000
Miscellaneous Revenues
3611000
Interest
10,039
709
2,000
5,873
2,000
Fair Market Adjustment
-
-
-
(4,657)
-
3641001
Loss on Disposal of Fixed Assets
-
(83,813)
-
-
-
Subtotal
10,039
(83,104)
2,000
1,216
2,000
Fund Balance
3999000
Carryover
73,739
38,250
19,125
-
Subtotal
73,739
-
38,250
19,125
-
Total Revenues $
1,778,217 $
1,293,369 $
1,505,250
$ 858,992
$ 1,402,000
EXPENDITURES
5401
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019/20
2020/21
2021/22
2021122
2022123
Operating
CONTRACTUAL SERVICES
Public Works/Transportation - 5401-538
3110
Prof. Services - Engineering $
145,268 $
105,522 $
150,000
$ 69,132
$ 170,000
3450
Lands Maint. - Streets
344,979
362,615
370,000
187,243
370,000
3460
StreetMaint./Drainage
163,432
201,769
170,000
75,341
170,000
Subtotal
653,679
669,906
690,000
331,716
710,000
OTHER OPERATING EXPENSES
Public Works/Transportation - 5401-538
5410
Subscriptions & Memberships
225
-
1,250
80
1,500
5420
Conferences & Seminars
425
1,000
2,500
955
2,500
5450
Training
-
2,254
1,500
298
1,500
5915
Depreciation
413,292
398,164
-
-
Subtotal
413,942
401,418
5,250
1,333
5,500
CAPITAL OUTLAY
Public Works/Transportation - 5401-538
6306
Drainage Improvements
810,000
1,067,732
460,000
6309
Seawall Improvements
-
-
-
6999
Capital Reserve
-
-
226,500
Subtotal
-
-
810,000
1,067,732
686,500
Total Expenditures $
1,067,621 $
1,071,324 $
1,505,250
$ 1,400,781 $
1,402,000
159
REVENUE PROJECTION RATIONALE
3439110 Stormwater Utility Fees — A stormwater utility fee is assessed against each developed
property within the City for services and facilities provided by the stormwater management system.
The rate per equivalent residential unit ("ERU") to be used in calculating stormwater utility fees is as
follows:
1. Single-family dwelling units: one (1.0) ERU.
2. Multi -family dwelling units: one (1.0) ERU per dwelling unit.
3. Non-residential developed properties: shall be assigned ERUs on the basis of one (1.0) ERU
per 1,548 square feet of impervious area.
The following procedures and criteria are to be used to calculate stormwater utility fees:
Each single-family dwelling unit, multi -family dwelling unit and non-residential developed
property shall be assessed a stormwater utility fee calculated by multiplying the rate for one
(1.0) ERU by the number of ERUs provided in sections 1 — 3 above, respectively.
The stormwater utility fees, together with investment earnings shall be deposited in the
Stormwater Utility Fund and shall be used exclusively for planning, constructing, financing,
operating and maintaining the stormwater utility and the infrastructure of the stormwater
management system.
The City's current Stormwater Utility Fee is $3.50/ERU but will continue to be monitored to see if any
adjustments may be necessary in order to sustain the fund's projected future operating and capital
expenditures. The budgeted revenue amount is based on 38,153 ERUs at 96%.
Stormwater Utility Fees
$1,500,000
$1,250,000
$1,000,000
$750,000
$500,000
$250,000
CAPITAL PROJECT DESCRIPTIONS
6306 Drainage Improvements — This project consists of various drainage improvements to address
the long-term impacts of the rising sea levels and includes the following.
Infrastructure Replacement — Aventura Blvd. $ 350,000
Curb Installation - 183rd from 27th to Dumbfounding Bay 110,000
Total LAN 000
160
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
POLICE OFFDUTY SERVICES FUND
161
CITY OF AVENTURA
POLICE OFFDUTY SERVICES FUND — 620
CATEGORY SUMMARY
FISCAL YEAR 2022/23
FUND DESCRIPTION
This Fund was established to account for revenues and expenditures associated with services
provided by off duty Police Officers in private customer details to the various businesses and
condominium associations.
REVENUE PROJECTIONS
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2019/20
ACTUAL
2020121
APPROVED
BUDGET
2021122
HALFYEAR
ACTUAL
2021122
CITY MANAGER
PROPOSAL
2022123
310000/319999
Locally Levied Taxes $
- $
- $
-
$ -
$ -
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
-
-
-
-
-
340000/349999
Charges for Services
549,998
574,002
550,000
143,779
550,000
350000/359999
Fines & Forfeitures
-
-
-
-
-
360000/369999
Miscellaneous Revenues
380000/389999
Transfer from Funds
399900/399999
Fund Balance
-
-
-
-
-
Total Available $
549,998 $
574,002 $
550,000
$ 143,779
$ 550,000
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2019/20
2020121
2021122
2021/22
2022123
1000/2999 Personal Services $ 523,890 $ 416,264 $ 550,000 $ 203,314 $ 550,000
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services
5000/5399 Commodities
540015999 Other Operating Expenses - - - - -
Total Operating Expenses 523,890 416,264 550,000 203,314 550,000
6000/6999 Capital Outlay - - - - -
ITotal Expenditures $ 523,890 $ 416,264 $ 550,000 $ 203,314 $ 550,000
162
CITY OF AVENTURA
POLICE OFFDUTY SERVICES FUND 620
2021122
REVENUE PROJECTIONS
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020/21 2021/22 2021/22 2022/23
Charges for Services
3421100 Police Detail Billing $ 549,998 $ 574,002 $ 550,000 $ 143,779 $ 550,000
Total Revenues $ 549,998 $ 574,002 $ 550,000 $ 143,779 $ 550,000
EXPENDITURES 2001-521
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2019120 2020/21 2021/22 2021/22 2022/23
PERSONAL SERVICES
Public Safety- 2001-521
1420 Extra Duty Detail
Total Expenditures
$ 523,890 $ 416,264 $ 550,000 $ 203,314 $ 550,000
$ 523,890 $ 416,264 $ 550,000 $ 203,314 $ 550,000
3421100 Police Detail Billing — Estimated amount of revenue generated by off duty details provided
to the City's businesses and condominium associations.
163
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
aF AVE��
fi , FLO
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
164
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
SUMMARY OF
CAPITAL IMPROVEMENT PROGRAM
165
CITY OF AVENTURA
CAPITAL IMPROVEMENT PROGRAM
2022/23 — 2026/27
FIVE-YEAR HIGHLIGHTS
Beautification and Park Facility Improvement Projects (BP)
✓ Founders Park and Waterways Park Improvements totaling $1,472,500 and $320,050,
respectively to maintain and enhance these facilities.
Transportation Improvement Projects (TI)
✓ Road Resurfacing projects totaling $2,625,000 to resurface asphalt and enhance safety on
NE 1881" Street, NE 1851" Street and NE 31st Ave from Biscayne Blvd to 183rd Street,
Country Club Dr and NE 30t" Ave from 203rd to 210t" Street.
✓ Transportation System Improvements totaling $590,000 to provide new crosswalk solar
lighting at various locations.
✓ Bike Share Station Program totaling $42,500 to replace bikes at each station.
Drainage Improvement Projects (DI)
✓ Stormwater Drainage Improvements totaling $2,685,000 to address the long-term impacts of
the rising sea levels including the following in FY 2022/23:
• Drainage Improvements for Infrastructure Replacement at Aventura Blvd; and
• Curb Replacement on 183rd Street from 271" Ave to Dumbfounding Bay.
Public Building and Facility Improvement Projects (PBF)
✓ Building Repairs and Other Improvements totaling $281,000 at Aventura City of Excellence
School ("ACES") to:
• Install an awning from elementary school to the gym ($3,000)
• Renovate middle school restroom ($35,000)
• Replace playground surfacing and equipment ($243,000)
✓ Government Center Improvements totaling $724,000 primarily to:
• Replace chillers ($400,000)
• Replace carpeting at the Government Center ($65,000)
• Upgrade bathrooms at the Government Center ($70,000)
• Upgrade Commission Chamber Dais ($50,000)
• Replace carpeting in the Commission Chambers ($75,000); and to
• Upgrade hallway lighting ($64,000) at the Government Center
✓ HVAC Replacements at the Government Center and at ACES, ($165,500 and $260,000,
166
respectively).
Information Technology Improvement Projects (IT)
✓ Continues the implementation of technology improvements and management information
systems to enhance the productivity and efficiency of City operations.
✓ Provides the necessary funding to continue the installation and maintenance of the
computers, laptops, servers and network infrastructure at the Don Soffer Aventura High
School ("DSAHS") and ACES.
Capital Equipment Purchase and Replacement Projects (CE)
✓ Provides the necessary equipment to continue to provide high quality and effective police
services.
✓ Ensures that the tools of production, vehicles and equipment are available for City
operations.
✓ Continues the installation and placement of classroom furniture for DSAHS.
THE REST OF THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
167
Purpose of the Capital Improvement Program
The purpose of the CIP is to establish a long-term plan of proposed capital expenditures, the means
and methods of financing and a schedule of priorities for implementation. In order to determine the
impact on the City's operating budget, debt service and the general trend of future expenditures, the
City Commission will be provided with the advantage of a CIP document as a point of reference and
estimated long-term budgetary plan. In accordance with the State's Growth Management Act, the
City is required to undergo this process in order to meet the needs of its Comprehensive Plan.
The CIP is an official statement of public policy regarding long-range capital development within the
City. A capital improvement is defined as a capital expenditure of $5,000 or more, resulting in the
acquisition, improvement or addition to fixed assets in the form of land, buildings or improvements,
more or less permanent in character and durable equipment with a life expectancy of more than one
(1) year. In addition, equipment that has a value less than $5,000 is also included in this document
for budgetary purposes.
The CIP lists proposed capital projects to be undertaken, the year in which they will be started, the
amount expected to be expended in each year and the method of financing these projects. Based on
the CIP, a department's capital outlay portion of the annual Operating Budget will be formulated for
that particular year. The CIP document also communicates the City's capital priorities and project
implementing plan to its citizens, businesses and interested parties.
The five-year CIP is updated annually to add new projects in the fifth (5t") year, to re-evaluate the
program and project priorities in light of unanticipated needs and to revise recommendations to take
account of new requirements and new sources of funding. Capital Improvement programming thus
becomes an integral part of the City's budgeting and management procedures.
The annual capital programming process provides the following benefits:
1. The CIP is a tool for implementing the City's Comprehensive Plan.
2. The CIP process provides a mechanism for coordinating projects with respect to function,
location and timing.
3. The yearly evaluation of project priorities ensures that the most crucial projects are
developed first.
4. The CIP process facilitates long-range financial planning by matching estimated revenue
against capital needs, establishing capital expenditures and identifying the need for
municipal borrowing and indebtedness within a sound long-range fiscal framework.
5. The impact of capital projects on the City's operating budget can be projected.
6. The CIP serves as a source of information about the City's development and capital
expenditures plan for the public, City operating departments and the City Commission.
Legal Authority
A capital programming process to support the comprehensive plan is required by the Local
Government Comprehensive Planning and Land Development Regulations, incorporated as Chapter
163, Florida Statues.
Development of the Capital Improvement Program
The City's capital programming process began in January when operating departments were
required to prepare requests for all proposed capital projects anticipated during the period of
2022/23 — 2026/27. A CIP Preparation Manual and related forms were distributed to all departments
for this purpose.
In February, departmental prioritized project requests were submitted to the City Manager's Office
for a comprehensive review. Department Directors were asked to justify projects in terms of benefits
derived, necessity to health, safety and welfare of the City, enhancement to City plans and policies,
the needs of the residents and funding. Projects were prioritized on the basis of Urgency, Necessity,
Desirability and Deferability.
The City Manager reviewed departmental requests and he and the Finance Director conducted
individual meetings with the Department Directors. The departmental requests were prioritized by
the City Manager and the five-year schedule of projects was compiled into document form by the
Finance Director. The methods of financing and revenue sources were then prepared by the Finance
Director and City Manager and were incorporated into the CIP document. At this point, the proposed
CIP is submitted to the City Commission and the public for their review.
In order to facilitate public involvement, a workshop and a public hearing will be held to review the
CIP document prior to the adoption of a Resolution approving the CIP in principle.
Capital Improvement Program Policies
• Annually, the City will prepare a five-year CIP analyzing all anticipated capital expenditures
and identifying associated funding sources. Future capital expenditures necessitated by
changes in population, development, growth, redevelopment or changes in economic base
will be calculated and included in the Capital update process.
• The City will perform all capital improvements in accordance with an adopted CIP.
• The classification of items as capital or operating will be determined by two criteria — cost
and frequency. Generally, a capital project has a "useful life" of more than one (1) year and a
value of $5,000 or more. In addition, equipment that has a value of $5,000 or less is also
included in the document for budgetary purposes.
• The City will coordinate development of the capital improvement budget with the
development of the operating budget. Future operating costs associated with new capital
improvements will be projected and included in the operating forecasts.
• The first year of the five-year capital improvement program will be used as the basis for
formal fiscal year appropriations during the annual budget process.
• The City will maintain all of its assets at a level adequate to protect the City's capital
investment and to minimize future maintenance and replacement costs.
• The City will identify the estimated cost of capital projects and prepare a funding projection
that considers revenues and operating costs to be included in the CIP document that is
submitted to the City Commission for approval.
• The City will determine the most appropriate financing method for all new projects.
• If appropriate, the City will attempt to maintain a mixed policy of pay-as-you-go and
borrowing against future revenues for financing capital projects.
• The City will maintain ongoing maintenance schedules relating to transportation, sidewalk
and drainage system improvements.
• The City will address and prioritize infrastructure needs on the basis of protecting the health,
safety and welfare of the community.
• A CIP preparation calendar shall be established and adhered to.
• Capital projects will conform to the City's Comprehensive Plan.
169
• Long-term borrowing will not be used to fund current operations or normal maintenance.
• The City will strive to maintain an unreserved/undesignated General Fund Fund Balance at a
level not less than 10% of the annual General Fund revenue.
• If new project appropriation needs are identified for a specific capital project(s) at an interim
period during the fiscal year, the funding sources will be identified and a budget amendment
will be utilized to provide the formal budgetary authority.
Preparing the Capital Budget
The most important year of the schedule of projects is the first year. It is called the Capital Budget
and is adopted separately from the five-year program as part of the annual budget review process.
Based on the CIP, each department's capital outlay portion will be formulated for that particular year.
Each year the CIP will be revised and another year will be added to complete the cycle. The CIP
preparation thus becomes a continuing part of the City's budget and management process.
The Capital Budget is distinct from the Operating Budget. The Capital Budget authorizes capital
expenditures, while the Operating Budget authorizes the expenditure of funds for employee salaries,
supplies and materials.
Through the City's amendment process, changes can be made to the adopted Capital Budget during
the fiscal year. A request for amendment is generated by an operating department based on an
urgent need for a new capital project or for additional funding for a previously approved project. The
request is reviewed by the Finance Director and City Manager and, if approved by the City Manager,
a budget amendment is presented to the City Commission.
Locating a Specific Capital Project
The CIP is divided into six (6) program areas as follows:
1. Beautification and Park Facility Improvement Projects (BP)
2. Transportation Improvement Projects (TI)
3. Drainage Improvement Projects (DI)
4. Public Building and Facility Improvement Projects (PBF)
5. Information Technology Improvement Projects (IT)
6. Capital Equipment Purchase and Replacement Projects (CE)
Each project in the CIP has a unique project number. This project number appears at the beginning
of the individual project descriptions and the Summary by Year tables. The first digit refers to the
functional category number assigned by the City Manager and the final digits outline the individual
department requesting the project. For example, project BP1-CS is Beautification and Park Facility
Improvement Projects number one (1) requested by the Community Services Department.
170
$ 103,800
$ 612,300 $
358,600 $
334,350 $
741,750
$ 2,150,800
138,500
868,500
788,500
868,500
593,500
3,257,500
460,000
975,000
800,000
450,000
-
2,685,000
148,000
695,400
530,500
278,500
97,000
1,749,400
1,080,970
1,006,375
874,775
970,375
937,475
4,869,970
734,100
974,300
746,550
713,350
653,800
3,822,100
Summary of Recommended Projects
The proposed 2022/23 — 2026/27 CIP includes 38 projects in six (6) functional categories with a total
value of $18,534,770. The following represents the percentage of total funding that each functional
category has been allocated:
1. Beautification and Park Facility Improvement Projects (12%)
2. Transportation System Improvement Projects (18%)
3. Drainage System Improvement Projects (14%)
4. Public Building and Facility Improvement Projects (9%)
5. Information Technology Improvement Projects (26%)
6. Capital Equipment Purchase and Replacement Projects (21 %)
Summary of Major Programs by Year
The following table presents a summarized breakdown of the costs of the various projects
recommended for funding categorized by major function for each of the five (5) years covered by the
CIP.
TABLE 1
CAPITAL IMPROVEMENT PROGRAM
SUMMARY OF MAJOR PROGRAMS BY YEAR
PROJECTS SCHEDULED FOR 2022/23 - 2026/27
PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
PROGRAM 2022/23 2023/24 2024/25 2025/26 2026/27 TOTAL
Beautification & Park Facility Improvement Projects
Transportation System Improvement Projects
Drainage System Improvement Projects
Public Building & Facility Improvement Projects
Information Technology Improvement Projects
Capital Equipment Purchase & Replacement Project
Totals $ 2,665,370 $ 5,131,875 $ 4,098,925 $ 3,615,075 $ 3,023,525 $ 18,534,770
Capital Improvement Program
2022/23 - 2026/27
Summary of Major Programs by Function
21% 12%
Ito 1$%
14%
9%
■ Beautification/Park Facility
Drainage System
■ Information Technology
171
Transport System
■ Public Bldg & Facility
■ Capital Equipment Purch/Replace
Summary of Proposed Appropriations by Funding Source
The following table reflects the distribution of all proposed projects to the funding source or
mechanism, which is appropriate for funding the projects for each of the five (5) years of the
program.
TABLE 2
CAPITAL IMPROVEMENT PROGRAM
SUMMARY BY PROPOSED APPROPRIATIONS BY FUNDING SOURCE
PROJECTS SCHEDULED FOR 2022/23 - 2026/27
PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
FUNDINGSOURCE 2022/23 2023124 2024/25 2025126 2026/27 TOTAL
General Fund - 001
Transportation and Street Maintenance Fund - 120
Charter School Fund - 190
Charter High School Fund - 191
Capital Projects Fund - 392
Stormwater Utility Fund - 410
Totals
$ 1,226,825 $ 2,406,375 $ 2,060,925 $ 1,693,575 $ 1,809,025 $ 9,196,725
138,500 868,500 788,500 868,500 593,500 3,257,500
450,500 672,000 289,500 468,000 486,000 2,366,000
306,845 210,000 160,000 135,000 135,000 946,845
82,700 - - - - 82,700
460,000 975,000 800,000 450,000 - 2,685,000
$ 2,665,370 $ 5,131,875 $ 4,098,925 $ 3,615,075 $ 3,023,525 $ 18,534,770
The proposed funding plan involves a commitment to "pay-as-you-go" annual appropriations
established in yearly budgets and does not include additional long-term debt.
Capital Improvement Program
2022/23 - 2026/27
Summary of Proposed Appropriations by Funding Source
■ General Fund
Charter School Fund
■ Capital Projects Fund
172
■ Transport & Street Maint. Fund
Charter HS Fund
Stormwater Utility Fund
Summary of Projects by Location and Year
The following table outlines the major Beautification and Park Facility and Transportation
Improvement Projects by location and the year in which they are proposed to be funded:
TABLE 3
CAPITAL IMPROVEMENT PROGRAM
2022/23 - 2026/27
SUMMARY OF PROJECTS BY LOCATION AND YEAR
Beautification and
Park Facility Transportation
Improvement Improvement
Location Projects Projects
Beautification and Park Facility Improvement Projects
Founders Park Improvements
2022/23
- 2026/27
N/A
Waterways Park Improvements
2022/23
- 2026/27
N/A
Waterways Dog Park Improvements
2022/23
- 2025/26
N/A
Veterans Park Improvements
2022/23
- 2025/26
N/A
Peace Park Improvements
2022/23
- 2025/26
N/A
Citywide Beautification Improvements
2022/23
- 2026/27
N/A
Road Resurfacing Program
NE 1881h St. N/A 2022/23
NE 185th/NE 31st from Biscayne to 183rd N/A 2023/24
Country Club Dr. N/A 2024/25 - 2025/26
NE 30th from 203rd to 210th N/A 2026/27
Transportation System Improvements
New Crosswalk Solar Lighting Locations N/A 2022/23 - 2026/27
Bike Share Station Program
Replace Bicycles N/A 2022/23 - 2026/27
173
Summary of Financing Plan Model
Detailed funding plans for individual funds of the City are enclosed herein in the following sections.
The following represents an overview of the major points of the recommended funding plan:
1. Utilize "pay-as-you-go" financing through annual appropriations to fund the five year amount
of $18,534,770.
2. Adjusts ad valorem tax revenues based on projected conservative growth in assessments.
GENERAL FUND
RECAP OF PROJECTED AVAILABLE RESOURCES AND OPERATING EXPENDITURES
FOR GENERAL GOVERNMENT SERVICES
SUMMARY BY YEAR
ADOPTED
PROJECTED
PROJECTED
PROJECTED
PROJECTED
PROJECTED
DEPARTMENT 2021122
2022123
2023124
2024125
2025126
2026127
Total Proj. Avail. Resources $ 40,673,106 $ 44,130,151 $ 44,713,982 $ 45,772,306 $ 46,622,075 $ 47,625,613
Proj. Operating Exp.
36,908,748
40,118,475
40,599,583
41,590,214
42,818,875
43,919,185
Proj. Debt Svice./Trans. (Include HS)
2,350,655
2,349,522
2,349,522
2,351,306
2,348,978
2,339,959
Subtotal
39, 259, 403
42, 467, 997
42, 949,105
43, 941, 520
45,167, 853
46, 259,144
Balance after Operating Exp.
& Debt Svice./Trans.
1,413,703
1,662,154
1,764,877
1,830,786
1,454,222
1,366,469
Less CIP Appropriations for:
Beautification/Park Facility
37,350
103,800
612,300
358,600
334,350
741,750
Public Bldg & Facility
25,000
55,000
341,900
530,500
226,000
55,000
Information Technology
279,375
429,125
487,875
435,275
429,875
368,475
Capital Equipment Purch/Replace
568,350
638,900
964,300
736,550
703,350
643,800
910,075
1,226,825
2,406,375
2,060,925
1,693,575
1,809,025
Charter HS Operating Cost Subsidy
Amount added to CIP Reserve
477,628 -
$ 26,000 $ 436,329 $ (641,498) $ (230,139) $ (239,363) $ (442,666)
Impact of Capital Projects on Operating Budget
In the five-year CIP there are no projects including the Don Soffer Aventura High School Project that
will have a significant impact on the City's current General Fund operating budget. The majority of
the projects are considered maintenance of infrastructure or equipment replacement and/or
purchase.
The fourth operational year of the DSAHS is scheduled to begin on July 1, 2022 and the full impact
of such operations has yet to be determined. Please note that the financial activities of this
Department are budgeted and recorded in a Special Revenue Fund through a process that is
separate and apart from that of the City due to the fact that it has a different fiscal year from that of
the City.
174
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TABLE IT-1
PROPOSED INFORMATION TECHNOLOGY IMPROVEMENT PROJECTS
SCHEDULED FOR 2022123 - 2026/27
SUMMARY BY YEAR
PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
CIP # PROJECT CATEGORY DEPT. # 2022/23 2023/24 2024/25 2025/26 2026/27 TOTAL
ITI
Police Computers Systems<$5000
PD
$ 205,475
$ 213,975 $
154,975 $
165,475 $
141,475 $
881,375
IT2
Central Computer System>$5000
IT
140,000
195,000
175,000
180,000
145,000
835,000
IT3
Radios
PD
30,000
30,000
40,000
40,000
40,000
180,000
IT4
Computer Equipment>$5000
ACES
158,000
80,000
75,000
121,000
86,000
520,000
IT5
Computer Equipment<$5000
ACES
199,500
238,500
214,500
294,500
358,000
1,305,000
IT6
Computer Equipment<$5000
DSAHS
294,345
200,000
150,000
125,000
125,000
894,345
IT7
Computer Equipment<$5000
IT
6,000
6,000
6,000
6,000
6,000
30,000
IT8
Computer Equipment<$5000
F
3,400
3,400
5,200
2,400
3,400
17,800
IT9
Computer Equipment<$5000
CM
2,200
4,200
4,000
4,200
5,200
19,800
IT10
Computer Equipment<$5000
PWT
6,200
6,200
6,200
2,200
2,200
23,000
IT11
Computer Equipment<$5000
CS
10,800
9,600
7,800
7,800
13,100
49,100
IT12
Computer Equipment<$5000
CD
16,250
13,500
31,500
7,500
7,500
76,250
IT13
Computer Equipment<$5000
AACC
5,600
4,800
2,400
13,100
2,400
28,300
IT14
Computer Equipment<$5000
CC
3,200
1,200
2,200
1,200
2,200
10,000
Totals
$ 1,080,970
$ 1,006,375 $
874,775 $
970,375 $
937,475 $
4,869,970
TABLE IT-2
PROPOSED INFORMATION TECHNOLOGY IMPROVEMENT PROJECTS
SCHEDULED FOR 2022/23 - 2026/27
FUNDING PLAN BY PROJECT CATEGORY AND SOURCE
CHARTER
GENERAL SCHOOL DSAHS
CIP # PROJECT CATEGORY DEPT. # TOTAL FUND - 001 FUND - 190 FUND - 191
ITI
Police Computers Systems<$5000
PD
$ 881,375
$ 881,375 $ $
IT2
Central Computer System>$5000
IT
835,000
835,000
IT3
Radios
PD
180,000
180,000
IT4
Computer Equipment>$5000
ACES
520,000
- 520,000
IT5
Computer Equipment<$5000
ACES
1,305,000
1,305,000 -
IT6
Computer Equipment<$5000
DSAHS
894,345
- 894,345
IT7
Computer Equipment<$5000
IT
30,000
30,000 -
IT8
Computer Equipment<$5000
F
17,800
17,800
IT9
Computer Equipment<$5000
CM
19,800
19,800
IT10
Computer Equipment<$5000
PW/T
23,000
23,000
IT11
Computer Equipment<$5000
CS
49,100
49,100
IT12
Computer Equipment<$5000
CD
76,250
76,250
IT13
Computer Equipment<$5000
AACC
28,300
28,300
IT14
Computer Equipment<$5000
CC
10,000
10,000 - -
Totals
$ 4,869,970
$ 2,150,625 $ 1,825,000 $ 894,345
179
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
aF AVE��
fi , FLO
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
181
CITY OF AVENTURA
CAPITAL OUTLAY
2022/23 - 2026/27
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET SCHEDULE
ESTIMATED
OBJECT COMMISSION USEFULE ANNUAL OPERATING BUDGET IMPACT
CODE APPROVAL PROJECT LIFE
NO. CATEGORY RECAP 2021/22 DESCRIPTION YEARS 2022/23 2023/24 2024/26 2026/26 2026/27
City Manager - 8006-512
6402
Computer Equipment <$5,000 $
2,200
City Clerk - 8008.519
6402
Computer Equipment <$5,000
3,200
Finance - 8010.513
6402
Computer Equipment <$5,000
3,400
Information Technology. - 8012.613
6401
Computer Equipment >$5,000
140,000
6402
Computer Equipment <$5,000
6,000
Subtotal
146,000
Police - 8020-621
6402
Computer Equipment <$5,000
206,476
6407
Radio Purchase & Replace.
30,000
6410
Equipment>$5,000
186,000
6460
Vehicles
380,000
Subtotal
801,476
Community Development - 8040.624
6402
Computer Equipment <$5,000
16,250
Community Services - 8060.539/672
6402
Computer Equipment <$5,000
10,800
6411
Equipment <$5,000
9,900
6310
Aventura Founders Park
69,600
6323
Waterways Dog Park Improvements
11,600
6326
Veterans Park Improvements
6,000
Subtotal
97,700
Public Works/Transportation - 8064-639/541
6421
Government Center Improvements
20,000
6301
Beautification Projects
9,760
6402
Computer Equipment <$5,000
6,200
Subtotal
36,960
Arts & Cultural Center - 8070.675
6402
Computer Equipment <$5,000
5,600
6410
Equipment>$5,000
18,000
Subtotal
23,600
Non -Departmental - 8090.590
6999
Capital Reserve
14,772,304
Total Capital $
16,902,079
(1) No significant impact on operating budget anticipated
001-80XX
(1) 4
(1) 4
(1) 4
(1) 4
(1) 4
(1) 4
(1) 5
(1) 5
(1) 5
(1) 4
(1) 4
(1) 5
(1) 10
(1) 10
(1) 10
(1) 10
(1) 5
(1) 4
(1) 4
(1) 5
N/A N/A
182
N/A N/A N/A N/A N/A
CITY OF AVENTURA
CAPITAL OUTLAY
2022123 - 2026127
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET SCHEDULE - CONTINUED
ESTIMATED
OBJECT COMMISSION USEFULE ANNUAL OPERATING BUDGET IMPACT
CODE APPROVAL PROJECT LIFE
NO. CATEGORY RECAP 2021/22 DESCRIPTION (YEARS) 2022/23 2023/24 2024/25 2025/26 2026/27
TRANSPORTATION AND STREET MAINTENANCE FUND - 120
Public Works/Transportation - 5401-541
6304
Circulator System Improv. - Bus Shelb $
(1)
10 $
6305
Road Resurfacing
(1)
10
6308
Citywide Bicycle Sharing 8,500
(1)
10
6341
Transportation System Improv. 130,000
(1)
10
6999
Capital Reserve
N/A
N/A N/A
N/A
N/A
N/A
N/A
Total Capital $
138,500
$ $
$
$
$
CAPITAL PROJECTS FUND - 392
Police - 2001.521
6411
Equipment>$5,000 $
82,700 (1) 5
$ $
$
$
$
6999
Capital Reserve
101,959 N/A N/A
N/A
N/A
N/A
N/A N/A
Community Services - 5001.572
6999
Capital Reserve
5,473 N/A N/A
N/A
N/A
N/A
N/A N/A
Public Works/Transportation - 5401-541
6999
Capital Reserve
674,275 N/A N/A
N/A
N/A
N/A
N/A N/A
Total Capital $
864,407
$ $
$
$
$
STORMWATER UTILITY FUND -410
Public Works/Transportation - 5401-538
6306
Drainage Improvements $
460,000 (1) 10
$ $
$
$
$
Total Capital $
686,500
$ $
$
$
$
(1) No significant impact on operating budget anticipated
183
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
aF AVE��
fi , FLO
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
lm
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
'e
APPENDIX A
GLOSSARY OF
ACRONYMS AND TERMS
185
Account
A term used to identify an individual asset,
liability, expenditure control, revenue control,
encumbrance control or fund balance.
Accounting Principles Board ("APB")
Accounting Research Bulletins ("ARBs")
Accounting System
The total structure of records and procedures
which discover, record, classify, summarize
and report information on the financial
position and results of operations of the City
or any of its funds, fund types, balanced
account groups or organizational
components.
Accrual Basis of Accounting
A method of accounting where revenues are
recorded when service is given and expenses
are recognized when the benefit is received.
Actuary
A person that makes determinations of
required contributions to achieve future
funding levels that addresses risk and time.
Ad Valorem Taxes
Taxes levied on all real and certain personal
property, tangible and intangible, according to
the property's assessed valuation.
Adopted Budget
The initially proposed budget as formally
approved by the City Commission.
Amended Budget
The adopted budget as formally adjusted by
the City Commission.
Amortization
The reduction of debt through regular
payments of principal and interest sufficient to
retire the debt instrument at a predetermined
date known as maturity.
Annual Comprehensive Financial Report
("Annual Report")
This official annual report presents the status
of the City's finances in a standardized format.
The Annual Report is organized by fund and
contains two (2) basic types of information: a
balance sheet that compares assets with
liabilities and fund balance and an operating
statement that compares revenues and
expenditures.
Appropriation
An authorization granted by the City
Commission to make expenditures and to
incur obligations for specific purposes. An
appropriation is limited in amount to the time it
may be expended.
Arts & Cultural Center ("AACC")
Assessed Valuation
A valuation set upon real estate or other
property by the County Property Appraiser
and the State as a basis for levying ad
valorem taxes.
Assets
Cash, receivables or capital assets listed
within the balance sheet.
Aventura City of Excellence School
("ACES")
Balance Sheet
Basic financial statement that describes the
basis of accounting used in its preparation
and presentation of a specified date in the
City's assets, liabilities and the remaining fund
balance or fund equity.
Balanced Budget
A budget in which current funds or revenues
equal planned expenditures.
Basis of Accounting
Basis of Accounting refers to the time period
when revenues and expenditures are
recognized in the accounts and reported on the
financial statements. Basis of accounting
relates to the timing of the measurements
made, regardless of the measurement focus
applied.
Basis of Budgeting
The Basis of Budgeting refers to the method
used to determine when revenues and
expenditures are recognized for budgetary
purposes. Budgets for governmental funds are
adopted on a basis that is consistent with
Generally Accepted Accounting Principles
("GAAP") which require recognition of
transactions or events on a modified accrual
basis of accounting. This basis of accounting
recognizes increases and decreases in
financial resources only to the extent that they
reflect near -term inflows or outflows of cash.
Basis Point
Equal to 1/100 of 1%. If interest rates rise from
7.50% to 7.75%, the difference is referred to as
an increase of 25 basis points.
Bond
A written promise, generally under seal, to
pay a specified sum of money, called the face
value, at a fixed time in the future, called the
date of maturity and carrying interest at a
fixed rate, usually payable periodically. Note:
The difference between a note and a bond is
that the latter usually runs for a longer period
of time and requires greater legal formality.
Bond Covenants
A legally enforceable promise made to the
bondholders from the issuer, generally in
relation to the funding source utilized for
repayment.
Bonded Debt
That portion of indebtedness represented by
outstanding bonds.
Budget
A financial operating plan that embodies an
estimate of proposed expenditures for a given
period (usually a single fiscal year) and the
proposed means of financing them.
Budget Calendar
A schedule of key dates that the City utilizes
to prepare, adopt and administer the budget.
Budget Message
A general discussion of the proposed budget
as presented in writing by the City Manager to
the City Commission.
Budgetary Control
The control or management of the City in
accordance with the approved budget for the
purpose of keeping expenditures within the
limitations of available appropriations and
available revenues. Represents the level of
control at which expenditures may not exceed
budget. Any revisions that alter the total
expenditures of a department must be
approved by the City Commission.
187
Commission of Accreditation for Law
Enforcement Agencies ("CALEA")
Capital Budget
A plan of proposed capital outlays and the
means of financing them for the current fiscal
period.
Capital Construction Fund
A fund established to account for bond
proceeds and expenditures associated with
the purchase of properties and/or
constructions costs to be utilized for public
parks, Arts & Cultural Center, the Government
Center and Police Station and the Don Soffer
Aventura High School.
Capital Improvement Program ("CIP")
A plan for capital expenditures to be incurred
each year over a five-year period to meet
capital needs arising from the long-term work
program or otherwise. It sets forth each
project or other contemplated expenditure in
which the City is to have a part and specifies
the full resources estimated to be available to
finance the projected expenditures.
Capital Outlays
Non -recurring expenditures of an infrequent or
unusual nature which may result in the
acquisition/addition to the City's fixed capital
assets or infrastructure.
Capital Projects Fund
A fund established to account for impact fees
and other revenues specifically earmarked for
capital projects restricted by City Ordinance or
Commission Policy.
Carryover
An existing fund balance that is projected to
be available for use in the City's annual
budgeted expenditures.
Centers for Disease Control and
Prevention ("CDC")
Chart of Accounts
The classification system used by the City to
organize the accounting for various funds.
Charter Schools USA, Inc. ("CSUSA")
Collective Bargaining Agreement ("CBA")
An employment agreement between the City
and Dade County Police Benevolent
Association that covers Officers and
Sergeants.
Commercial Paper
An unsecured promissory note that is issued
for a specific amount, maturing on a specific
day. Normally, the maximum maturity is 270
days, but the most common length is 30 days.
defeased, the borrower sets aside cash to pay
off the bonds, therefore the outstanding debt
and cash offset each other on the balance
sheet and are removed from the financial
statements.
Depreciation
The decrease in the value of physical assets
due to their use and the passage of time.
Community Rating System ("CRS")
Don Soffer Aventura High School
Community Recreation Center ("CRC") ("DSAHS")
Contingency
An appropriation of funds available to cover
unforeseen events that occur during the fiscal
year. These funds, if not used, lapse at year-
end. Note: This is not the same as fund
balance.
Coronavirus Disease 2019 ("COVID-19")
Current Assets
Assets that one can reasonably expect to
convert into cash, sell or be consumed
through operations within one (1) year.
Current Liabilities
Obligation whose liquidation is expected to
require the use of existing resources classified
as current assets or the creation of other
current liabilities.
Debt Service
The payment of principal and interest on
borrowed funds such as bonds.
Debt Service Fund
A fund established to finance and account for
the accumulation of resources for and the
payment of, general long-term debt principal
and interest. Note: This fund is also referred
to as a "Sinking Fund".
Debt Service Requirements
The amounts of revenue which must be
provided for a debt service fund so that all
principal and interest payments can be made
in full and on schedule.
Defeasance
A provision that voids a bond when the
borrower puts cash in escrow via a refunding
bond issuance sufficient to service the
borrower's debt. When a bond issue is
Encumbrances
Obligations in the form of purchase orders,
contracts or salary commitments which are
chargeable to an appropriation and for which
a part of the appropriation is reserved. They
cease to be encumbrances when paid or
when the actual liability is set up.
Equivalent Residential Unit ("ERU")
Expenditures
For accrual basis accounts, this term
designates total charges incurred, whether
paid or unpaid, including expenses, provision
for debt service and capital outlays. For cash
basis accounts, the term covers only actual
disbursements for these purposes. Note:
Encumbrances are not considered
expenditures.
Expenses
Charges incurred, whether paid or unpaid, for
operation, maintenance and interest and other
charges which are presumed to benefit the
current fiscal period.
Financial Accounting Standards Board
(" FAS B")
Fiscal Period
Any period at the end of which a
governmental unit determines its financial
condition and the results of its operations and
closes its books. Note: It is usually a year,
though not necessarily a calendar year.
Fiscal Year ("FY")
Any period of 12 consecutive months to which
the annual budget applies and at the end of
which the City determines its financial position
and results of operations. The City's fiscal year
begins October 1 st and ends September 301".
Fixed Assets
Land, buildings, machinery, furniture, or other
equipment that have a useful life of more than
one (1) year that cost more than $5,000.
Florida Department of Transportation
("FDOT")
Florida Power & Light Company ("FPL")
Franchise Fee
Charges to service providers for
exclusive/non-exclusive rights to operate
within municipal boundaries. Examples
include electric, gas, sanitation and towing.
Full -Time Equivalent Position ("FTE")
A part-time position converted to the decimal
equivalent of a full-time position based on
2,080 hours/year.
Fund
An independent fiscal and accounting entity
with a self -balancing set of accounts recording
cash and/or other resources, together with all
related liabilities, obligations, reserves and
equities which are segregated for the purpose
of carrying on specific activities or attaining
certain objectives in accordance with special
regulations, restrictions or limitations.
Fund Accounts
All accounts necessary to set forth the
financial operations and financial condition of
a fund.
Fund Balance
The excess of a fund's assets over its
liabilities and reserves. The City follows
GASB Statement No. 54, Fund Balance
Reporting and Governmental Fund Type
Definitions which requires that governmental
fund financial statements present fund
balances based on classifications that
comprise a hierarchy that is based primarily
on the extent to which the City is bound to
honor constraints on the specific purposes for
which amounts in the respective
governmental funds can be spent.
The classifications used in the governmental
fund financial statements are as follows:
Nonspendable: This classification
includes amounts that cannot be spent
because they are either (a) not in spendable
form or (b) are legally or contractually required
to be maintained intact. "Not in spendable
form" includes items that are not expected to
be converted to cash (such as inventories and
prepaid amounts) and items such as long-
term amount of loans and notes receivable, as
well as property acquired for resale. The
corpus (or principal) of a permanent fund is an
example of an amount that is legally or
contractually required to be maintained intact.
Restricted: This classification includes
amounts for which constraints have been
placed on the use of the resources either (a)
externally imposed by creditors (such as
through a debt covenant), grantors,
contributors, or laws or regulations of other
governments, or (b) imposed by law through
constitutional provisions or enabling
legislation.
Committed: This classification
includes amounts that can be used only for
the specific purposes determined by a formal
action of the City Commission that can, by
adoption of an ordinance prior to the end of
the fiscal year, commit fund balance. Once
adopted, the limitation imposed by the
ordinance remains in place until a similar
action is taken (the adoption of another
ordinance) to remove or revise the limitation.
Resources accumulated pursuant to
stabilization arrangements are reported in this
category.
Assigned: This classification includes
amounts that are constrained by the City's
intent to be used for a specific purpose but are
neither restricted nor committed. The City
Commission has by resolution authorized the
City Manager to assign fund balance. The City
Commission may also assign fund balance as
it does when appropriating fund balance to
cover a gap between estimated revenue and
appropriations in the subsequent year's
budget. Unlike commitments, assignments
generally can only exist temporarily. In other
words, an additional action does not normally
have to be taken for the removal of an
assignment. Conversely, as discussed above,
an additional action is essential to either
remove or revise a commitment.
Unassigned: This classification
includes the residual fund balance for the
General Fund. This classification represents
fund balance that has not been assigned to
other funds and that has not been restricted,
committed, or assigned to specific purposes
within the General Fund. Unassigned fund
balance may also include negative balances
for any governmental fund if expenditures
exceed amounts restricted, committed or
assigned for those specific purposes.
General Fund
The fund that is available for any legal
authorized purpose and which is therefore
used to account for all revenues and all
activities except those required to be
accounted for in another fund. Note: The
General Fund is used to finance the City's
ordinary operations
Generally Accepted Accounting Principles
("GAAP")
Geographic Information System ("GIS")
Goal
A statement of broad direction, purpose or
intent based on the needs of the community.
A goal is general and timeless; that is, it is not
concerned with a specific achievement in a
given period.
Government Finance Officers Association
("G FOA")
Governmental Accounting Standards
Board ("GASB")
Grant
A contribution by one (1) governmental unit to
another. The contribution is usually made to
aid in the support of a specified function (e.g.,
education), but is sometimes also made for
general purposes.
Heating, Ventilation and Air
Conditioning ("HVAC")
Income
This term is used in accounting for
governmental enterprises and represents the
excess of the revenues earned over the
expenses incurred in carrying on particular
190
phases of an enterprise's activities. As
indicated elsewhere, the excess of the total
revenues over the total expenses of the utility
for a particular accounting period is called "net
income".
Infrastructure
Public domain fixed assets including roads,
bridges, curbs, gutters, sidewalks, drainage
systems, lighting systems and other items that
have value only to the City.
Interest Income
Revenue generated through the investment of
fund balances.
Interfund Transfers
Administrative fees charged to other City
funds for the provision of administration and
other City services.
Intergovernmental Revenue
Revenue received from or through the
Federal, State or County government,
including State Revenue Sharing, Alcoholic
Beverage Tax, Sales Tax and Gasoline
Taxes.
Inventory
A detailed list showing quantities,
descriptions, property values, units of
measure and unit prices. Note: The term is
often confined to consumable supplies but
may also cover fixed assets.
Liabilities
Debts or obligations owed by one (1) entity to
another entity payable in money, goods or
services.
Mill
A taxation unit equal to $1 of tax obligation for
every $1,000 of assessed property value.
Millage
The total tax obligation per $1,000 of
assessed property value.
Mission Statement
The statement that identifies the particular
purpose and function of a department.
National Pollutant Discharge Elimination
System ("NPDES")
Net Position
Excess of the City's assets and deferred
outflows over its liabilities.
Non -Departmental
Activities, revenues and expenditures that are
not assigned to a department.
Objective
Something to be accomplished in specific,
well-defined and measurable terms and that is
achievable within a specific time frame.
Operating Budget
A budget for general revenues and
expenditures such as salaries, utilities and
supplies.
Ordinance
A formal legislative enactment by the City
Commission.
Pay -as -You -Go Financing
A method of paying for capital projects that
relies on current tax and grant revenues rather
than on debt.
Performance Budget
A budget wherein expenditures are based
primarily upon measurable performance of
activities and work programs.
Performance Workload Indicators
Data collected to determine how effective
and/or efficient a program is in achieving its
objectives.
Police Education Fund
A special revenue fund used to account for
revenues pursuant to Florida Statute 943.25
which allows municipalities to collect two
dollars ($2.00) from each traffic citation for the
purpose of criminal justice education and
training for police officers.
Police Offduty Services Fund
A special revenue fund used to account for
revenues and expenditures associated with
services provided by off -duty police officers in
private customer details to the various
businesses and condominium associations.
Property Tax
191
A tax levied on the assessed value of real and
personal property. This tax is also known as
ad valorem tax.
Proprietary Fund
Enterprise and internal service funds that are
similar to corporate funds, in that they are
related to assets, liabilities, equities,
revenues, expenses and transfers determined
by business or quasi -business activities. Note:
The Stormwater Utility Fund is an example of
this type of fund.
Reserves
The City's current year budgeted funds that
are not planned to be expended. These
reserves may "carryover" into the available
fund balance of subsequent years.
Resolution
A legislative act by the City Commission with
less legal formality than an ordinance.
Revenues
Increases in governmental fund type net
current assets from other than expenditure
refunds and residual equity transfers.
Rolled -Back Rate
The operating millage rate required to raise
the same ad valorem tax revenues as were
levied in a prior year, exclusive of new
construction, additions to structures, deletions
and property added (e.g., annexations).
Sales Tax
Tax imposed on the purchase of goods and
services.
Special Revenue Fund
A fund used to account for the proceeds of
specific revenue sources that are legally
restricted to expenditure for specified
purposes.
Stormwater Utility Fund
This fund is used to account for revenues and
expenditures specifically earmarked for the
construction and maintenance of the City's
stormwater drainage system.
Taxable Assessed Value ("TAV")
The assessed value less homestead and
other exemptions, if applicable.
Taxes
Compulsory charges levied by a government
for the purpose of financing services
performed for the common benefit. This term
does not include specific charges made
against particular persons or property for
current or permanent benefits such as special
assessments.
Transportation and Street Maintenance
Fund
A special revenue fund to account for
restricted revenues and expenditures which
by Florida Statutes are designated for street
maintenance and construction costs.
Trust and Agency Funds
These funds are used to account for assets
held by the City in a trustee capacity or as an
agent for individuals, private organizations,
other governments and/or other funds.
Truth in Millage ("TRIM")
The Florida Truth in Millage Act ("TRIM")
serves to formalize the property tax levying
process by requiring a specific method of tax
rate calculation form of notice, public hearing
requirements and advertisement
specifications prior to the adoption of a budget
tax rate.
The effect of TRIM is to inform taxpayers that
their property taxes are changing (up or
down), the cause (a change in the assessed
value of their property and/or an increase in
the proposed spending level) and how the
proposed new tax rate compares to the rate
that would generate the same property tax
dollars as the current year (the "rolled -back"
rate).
Unencumbered
The portion of an allotment not yet expended
or encumbered.
Useful Life
The period of time that a fixed asset is
expected to operate. This can refer to a
budgeted period of time for an equipment
class or the actual amount of time for a
particular item.
192
User Charges or Fees
The payment of a fee for direct receipt of
public service by the party benefiting from the
service.
Utility Service Tax
Taxes levied on consumer consumption of
utility services provided in the City. The tax is
levied as a percentage of gross receipts.
911 Fund
This fund is used to account for revenues and
expenditures specifically earmarked for the
City's emergency 911 system in accordance
with Florida Statutes 365.172. The funds may
be used to provide emergency dispatch
systems, training, communication,
maintenance and repairs and related capital
outlay purchases. The fund offsets a portion of
the emergency 911 operations.
THE REST OF THIS PAGE HAS
INTENTIONALLY BEEN LEFT BLANK
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
'e
APPENDIX
AUTHORIZED INVESTMENTS
SUMMARY TABLE
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195
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Ronald J. Wasson, City Manager
By: Melissa Cruz, Finance Director ML
DATE: July 18, 2022
SUBJECT: Resolution Establishing Proposed Millage Rate 2022/23 Fiscal Year
July 21, 2022 City Commission Meeting Agenda Item 3
RECOMMENDATION
It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal year
2022/23. This rate includes no increase and will generate $18,641,832 based on an
assessed value of $11,368,391,539 or $1,503,748 more in Ad Valorem taxes than the
previous year.
BACKGROUND
Attached hereto is a Resolution that establishes the proposed millage rate for the 2022/23
fiscal year and public hearing dates. State statutes require the City to establish a tentative
millage rate and the first public hearing date that will be transmitted to the County Property
Appraiser. The County Property Appraiser issues a notice to all property owners in the
City that includes the proposed tax rates and public hearing dates for all government
agencies imposing ad valorem taxes.
A detail discussion of the requirements for setting the millage rate is contained in the
attached memorandum from our Finance Director.
If you have any questions, please feel free to contact me.
Attachment
CITY OF "ENTURA
FINANCE DEPARTMENT
MEMORANDUM
TO: Ronald J. Wasson, City Manager
FROM: Melissa Cruz, Finance Director
DATE: July 18, 2022
SUBJECT: Certification of Taxable Value/Public Hearing Dates
DR-420 Certification of Taxable Value and Millage Rates
On July 1, 2022, we received the 2022 Certification of Taxable Value — DR-420 (the "DR-
420" is included as Exhibit 1) from the Miami -Dade County Property Appraiser. On line 4
of the DR-420, the City's taxable value of $11,368,391,539 is reported. This value is
approximately $168M higher than the estimated $11,200,000,000 that was tentatively
reported to us on June 1, 2022 and approximately $917M or 8.77% higher than the
$10,451,356,658 which was reported to us last year at this time.
The DR-420 includes a breakdown of the change in taxable value as follows:
New Construction - $65,997,082 (line 5) represents the increase in taxable value for
properties that came on line between January 1 and December 31, 2021.
Existing Property — $984,326,389 or 9.54% represents the change in taxable value of
existing property, [$11,302,394,457 (line 6) minus $10,318,068,068 (line 7) of the form].
The purpose of the DR-420 is for a taxing authority to calculate its "rolled -back rate."
Section 200.065 (1) of the Florida Statutes, defines the rolled -back rate as "...a millage
rate which, exclusive of new construction, additions to structures, deletions, increases in
the value of improvements that have undergone a substantial rehabilitation..., will provide
the same ad valorem tax revenue for each taxing authority as was levied during the prior
year..."
Due to the increase in the City's taxable value from the prior year's final gross taxable
value, our rolled -back rate for 2022 (FY 2022/23) is 1.5758 (line 16 of the DR-420) and is
lower than the City's current millage rate of 1.7261. Since this is the case, the City will
publish a "NOTICE OF PROPOSED TAX INCREASE" and would also be required to
include the statement that the current year proposed rate as a percent change of rolled -
back rate is 9.54% in the ordinance adopting the millage rate which will be read at the two
(2) public hearings in September.
DR-420MM-P Maximum Millage Levy Calculation Preliminary Disclosure
In addition, we must prepare the DR-420MM-P (Exhibit II) to determine what other millage
rates the City could adopt and by what level of Commission approval. For example:
A.) Majority Vote (4 of 7 Commissioners) — a millage rate of 1.8700 mills (line 13 of the DR-420MM-P)
could be adopted
B.) Two-thirds Vote (5 of 7 Commissioners) — a millage rate of 2.0570 mills (line 14 of the DR-420MM-
P) could be adopted
In accordance with the City Commission's intent to not increase the millage rate, the
proposed millage rate of 1.7261 mills has been utilized in preparing our FY 2022/23
Budget. This rate will require a majority vote of the City Commission to adopt. After a 5%
reduction to cover early payment discounts of up to 4%, plus 1 % for uncollectibility, the
proposed millage rate will generate the $18,641,832 of ad valorem taxes reflected on
page 2-10 of the budget document. You will note that this amount is $1,503,748 more
than the $17,138,084 budgeted last year based on the same rate of 1.7261 mills. By
comparison, if the roll -back rate of 1.5758 were adopted, the City would generate
$17,810,017 in ad valorem taxes, for a negative difference of $831,814 ($17,810,017 -
$18,641,832).
Public Hearing Dates
Since we received the certification on July 1, state law requires us to hold two (2) public
hearings (between September 3rd and October 81n) that cannot conflict with any of the
following dates:
Miami -Dade County — public hearings are scheduled for September 8th and September 20tn. Miami_
Dade County School Board — a public hearing is scheduled for September 7tn
As a result, the following dates are recommended for the City's public hearings:
First public hearing 6.00 P.M., Tuesday, September 13th
Second public hearing 6.00 P.M., Thursday, September 22rd
Since we need to include the date of the first meeting on our submitted DR-420, we need
to have a commitment from the Mayor and Commission by no later than the July 21st
budget review meeting.
The information contained in the preceding paragraphs is based on my review of the
Florida Department of Revenue's 2022 TRIM Compliance Manual. Please let me know if
you have any questions or comments pertaining to this memorandum.
r.
CERTIFICATION OF TAXABLE VALUE
0
FLORIDA
Reset Form
Print Form
DR-420
R. 5/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
Year: 2022
County: MIAMI-DADE
Principal Authority:
CITY OF AVENTURA
Taxing Authority:
CITY OF AVENTURA
SECTION I : COMPLETED BY PROPERTY APPRAISER
1.
Current year taxable value of real property for operating purposes
$ 11,042,467,305
(1)
2.
Current year taxable value of personal property for operating purposes
$ 324,232,830
(2)
3.
Current year taxable value of centrally assessed property for operating purposes
$ 1,691,404
(3)
4.
Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3)
$ 11,368,391,539
(4)
5.
Current year net new taxable value (Add new construction, additions, rehabilitative
improvements increasing assessed value by at least 100%, annexations, and tangible
personal property value over 115% of the previous year's value. Subtract deletions.)
$ 65,997,082
(5)
6.
Current year adjusted taxable value (Line 4 minus Line 5)
$ 11,302,394,457
(6)
7.
Prior year FINAL gross taxable value from prior year applicable Form DR-403 series
$ 10,318,068,068
(7)
8
Does the taxing authority include tax increment financing areas? If yes, enter number
of worksheets (DR-420TIF) attached. If none, enter 0
❑ YES
❑✓ NO
Number
0
(8)
9.
Does the taxing authority levy a voted debt service millage or a millage voted for 2
years or less under s. 9(b), Article VII, State Constitution? If yes, enter the number of
DR-420DEBT, Certification of Voted Debt Millage forms attached. If none, enter 0
❑ YES
❑✓ NO
Number
0
(9)
Property Appraiser Certification
I certify the taxable values above are correct to the best of my knowledge.
SIGN
HERE
Signature of Property Appraiser:
Date:
SECTION II : COMPLETED BY TAXING AUTHORITY
If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and
possibly lose its millage levy privilege for the tax year. If any line is not applicable, enter -0-.
10.
Prior year operating millage levy (Ifprioryearmillage was adjusted then use adjusted
millage from Form DR-422)
0.0000 per $1,000
(10)
11.
Prior year ad valorem proceeds (Line 7 multiplied by Line 10, divided by 1,000)
$ 0
01)
12
Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a
dedicated increment value (Sum of either Lines 6corLine 7afor al/DR-420TIFforms)
$ 0
(12)
13.
Adjusted prior year ad valorem proceeds (Line 11 minus Line 12)
$ 0
(13)
14.
Dedicated increment value, if any (Sum of either Line 6borLine 7efor al/DR-420TIFforms)
$ 0
(14)
15.
Adjusted current year taxable value (Line 6 minus Line 14)
$ 11,302,394,457
(15)
16.
Current year rolled -back rate (Line 13 divided by Line 15, multiplied by 1,000)
0.0000 per $1000
(16)
17.
Current year proposed operating millage rate
0.0000 per $1000
(17)
18
Total taxes to be levied at proposed millage rate (Line 17multiplied byLine4, divided
by 1,000)
$ 0
(18)
Continued on page 2
DR-420
R. 5/12
Page 2
❑ County ❑ Independent Special District
TYPE of principal authority (check one)
19
(19)
❑ Municipality ❑ Water Management District
Applicable taxing authority (check one) ✓❑ Principal Authority ❑ Dependent Special District
20
(20)
❑ MSTU ❑ Water Management District Basin
21.
Is millage levied in more than one county? (check one) ❑ Yes ❑✓ No
(21)
DEPENDENT SPECIAL DISTRICTS AND MSTUs
I ,
STOP HERE - SIGN AND SUBMIT
22
Enter the total adjusted prior year ad valorem proceeds of the principal authority, all
dependent special districts, and MSTUs levying a millage. (The sum of Line 13 from all DR-420
$ 0
(22)
forms)
23•
Current year aggregate rolled -back rate (Line 22 divided by Line 15, multiplied by 1,000)
0.0000 per $1,000
(23)
24.
Current year aggregate rolled -back taxes (Line 4 multiplied by Line 23, divided by 1,000)
$ 0
(24)
Enter total of all operating ad valorem taxes proposed to be levied by the principal
25.
taxing authority, all dependent districts, and MSTUs, if any. (The sum of Line 18 from all
$ 0
(25)
DR-420 forms)
26
Current year proposed aggregate millage rate (Line 25 divided by Line 4, multiplied
0.0000 per $1,000
(26)
by 1,000)
27
Current year proposed rate as a percent change of rolled -back rate (Line 26 divided by
%
(27)
Line 23, minus 1, multiplied by 100)
0.00
First public
Date:
Time:
Place:
budget hearing
I certify the millages and rates are correct to the best of my knowledge.
Taxing Authority Certification
The millages comply with the provisions of s. 200.065 and the provisions of
either s. 200.071 or s. 200.081, F.S.
Signature of Chief Administrative Officer:
Date:
G
N
Title:
Contact Name and Contact Title:
BRIAN K. RADUCCI, ASSISTANT CITY MANAGER, FINANCE
H
RONALDJ. WASSON, CITY MANAGER
AND ADMINISTRATION
E
Mailing Address:
Physical Address:
R
19200 W. COUNTRY CLUB DRIVE
19200 W. COUNTRY CLUB DRIVE
E
City, State, Zip:
Phone Number:
Fax Number:
AVENTURA, FL 33180
(305) 466-8920
(305) 466-8939
Instructions on page 3
CERTIFICATION OF TAXABLE VALUE
INSTRUCTIONS
DR-420
R. 5/12
Page 3
"Principal Authority" is a county, municipality, or independent special district (including water management districts).
"Taxing Authority" is the entity levying the millage. This includes the principal authority, any special district dependent to the
principal authority, any county municipal service taxing unit (MSTU), and water management district basins.
Each taxing authority must submit to their property appraiser a DR-420 and the following forms, as applicable:
DR-420TIF, Tax Increment Adjustment Worksheet
DR-420DEBT, Certification of Voted Debt Millage
DR-420MM-P, Maximum Millage Levy Calculation - Preliminary Disclosure
Section I: Property Appraiser
Use this DR-420 form for all taxing authorities except school
districts. Complete Section I, Lines 1 through 9, for each county,
municipality, independent special district, dependent special
district, MSTU, and multicounty taxing authority. Enter only
taxable values that apply to the taxing authority indicated. Use a
separate form for the principal authority and each dependent
district, MSTU and water management district basin.
Line 8
Complete a DR-420TIF for each taxing authority making
payments to a redevelopment trust fund under Section 163.387
(2)(a), Florida Statutes or by an ordinance, resolution or
agreement to fund a project or to finance essential infrastructure
Check "Yes" if the taxing authority makes payments to a
redevelopment trust fund. Enter the number of DR-420TIF forms
attached for the taxing authority on Line 8. Enter 0 if none.
Line 9
Complete a DR-420DEBT for each taxing authority levying either
a voted debt service millage (s.12, Article VII, State Constitution)
or a levy voted for two years or less (s. 9(b), Article VI I, State
Constitution).
Check "Yes" if the taxing authority levies either a voted debt
service millage or a levy voted for 2 years or less (s. 9(b), Article
VII, State Constitution). These levies do not include levies
approved by a voter referendum not required by the State
Constitution. Complete and attach DR-420DEBT. Do not
complete a separate DR-420 for these levies.
Send a copy to each taxing authority and keep a copy. When the
taxing authority returns the DR-420 and the accompanying forms,
immediately send the original to:
Florida Department of Revenue
Property Tax Oversight - TRIM Section
P.O. Box 3000
Tallahassee, Florida 32315-3000
Section II: Taxing Authority
Complete Section II. Keep one copy, return the original and
one copy to your property appraiser with the applicable
DR-420TIF, DR-420DEBT, and DR-420MM-P within 35 days
of certification. Send one copy to the tax collector. "Dependent
special district" (ss. 200.001(8)(d) and 189.403(2), F.S.)
means a special district that meets at least one of the
following criteria:
• The membership of its governing body is identical to that of
the governing body of a single county or a single
municipality.
• All members of its governing body are appointed by the
governing body of a single county or a single
municipality.
• During their unexpired terms, members of the special
district's governing body are subject to removal at will by
the governing body of a single county or a single
municipality.
• The district has a budget that requires approval through an
affirmative vote or can be vetoed by the governing body
of a single county or a single municipality.
"Independent special district" (ss. 200.001(8)(e) and 189.403
(3), F.S.) means a special district that is not a dependent
special district as defined above. A district that includes more
than one county is an independent special district unless the
district lies wholly within the boundaries of a single
municipality.
"Non -voted millage" is any millage not defined as a "voted
millage" in s. 200.001(8)(0, F.S.
Lines 12 and 14
Adjust the calculation of the rolled -back rate for tax increment
values and payment amounts. See the instructions for
DR-420TIF. On Lines 12 and 14, carry forward values from
the DR-420TIF forms.
Line 24
Include only those levies derived from millage rates.
All TRIM forms for taxing authorities are available on our website at
http://dor.myflorida.com/dor/property/trim
WOReset Form
ki. MAXIMUM MILLAGE LEVY CALCULATION
FINAL DISCLOSURE
FLORIDA For municipal governments, counties, and special districts
Print Form
DR-420MM
R. 5/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
Year: 2022
County: MIAMI-DADE
Principal Authority:
CITY OF AVENTURA
Taxing Authority:
CITY OF AVENTURA
1
�ls your taxing authority a municipality or independent special district that has levied
ad valorem taxes for less than 5 years?
Yes
No
(1)
IF YES, e STOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation.
2.
Current year rolled -back rate from Current Year Form DR-420, Line 16
0.0000 per $1,000
(2)
3.
Prior year maximum millage rate with a majority vote from 2021, Form DR-420MM, Line 13
0.0000 per $1,000
(3)
4.
Prior year operating millage rate from Current Year Form DR-420, Line 10
0.0000 per $1,000
(4)
If Line 4 is equal to or greater than Line 3, skip to Line 11. If less, continue to Line 5.
Adjust rolled -back rate based on prior year majority -vote maximum millage rate
5.
Prior year final gross taxable value from Current Year Form DR-420, Line 7
$ 0
(5)
6
Prior year maximum ad valorem proceeds with majority vote
(Line 3 multiplied by Line 5 divided by 1,000)
$ 0
(6)
7
Amount, if any, paid or applied in prior year as a consequence of an obligation
measured by a dedicated increment value from Current Year Form DR-420 Line 12
$ 0
(7)
8.
Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7)
$ 0
(8)
9.
Adjusted current year taxable value from Current Year form DR-420 Line 15
$ 0
(9)
10.
Adjusted current year rolled -back rate (Line 8 divided byline 9, multiplied by 1,000)
0.0000 per $1,000
(10)
Calculate maximum millage levy
11.
Rolled -back rate to be used for maximum millage levy calculation
(Enter Line 10 if adjusted or else enter Line 2)
0.0000 per $1,000
(11)
12.
Adjustment for change in per capita Florida personal income (See Line 12 Instructions)
1.0613
(12)
13.
Majority vote maximum millage rate allowed (Line 11 multiplied by Line 72)
0.0000 per $1,000
(13)
14.
Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 7.70)
0.0000 per $1,000
(14)
15.
Current year adopted millage rate
0.0000 per $1,000
(15)
16.
Minimum vote required to levy adopted millage: (Check one)
(16)
a. Majority vote of the governing body: Check here if Line 15 is less than or equal to Line 13. The maximum millage rate is equal
to the majority vote maximum rate. Enter Line 13 on Line 17.
❑ b. Two-thirds vote of governing body: Check here if Line 15 is less than or equal to Line 14, but greater than Line 13. The
maximum millage rate is equal to adopted rate. Enter Line 15 on Line 17.
Unanimous vote of the governing body, or 3/4 vote if nine members or more: Check here if Line 15 is greater than Line 14.
El The
The maximum millage rate is equal to the adopted rate. Enter Line 15 on Line 17.
❑ d. Referendum: The maximum millage rate is equal to the adopted rate. Enter Line 15 on Line 17.
17.
The selection on Line 16 allows a maximum millage rate of
(Enter rate indicated by choice on Line 76).
0.0000 per $1,000
(17)
18.
Current year gross taxable value from Current Year Form DR-420, Line 4
$ 11,368,391,539
(18)
Continued on page 2
Taxing Authority:
DR-420MM
R. 5/12
Page 2
19.
Current year adopted taxes (Line 15 multiplied byline 78, divided by 7,000).
$ 0
(19)
20
Total taxes levied at the maximum millage rate (Line 77multiplied byline 18, divided
$ 0
(20)
by 1,000).
DEPENDENT SPECIAL DISTRICTS AND MSTUs
I
STOP HERE. SIGN AND SUBMIT.
21
Enter the current year adopted taxes of all dependent special districts & MSTUs levying
$
(21)
a millage . (The sum of all Lines 19 from each district's Form DR-420MM)
0
22.
Total current year adopted taxes (Line 19 plus Line 27).
$ 0
(22)
Total Maximum Taxes
23
Enter the taxes at the maximum millage of all dependent special districts & MSTUs
$ 0
(23)
levying a millage (The sum of all Lines 20 from each district's Form DR-420MM).
24.
Total taxes at maximum millage rate (Line20 plus Line23).
$ 0
(24)
Total Maximum Versus Total Taxes Levied
25
Are total current year adopted taxes on Line 22 equal to or less than total taxes at the
YES 0 NO
(25)
maximum millage rate on Line 24? (Check one)
I certify the millages and rates are correct to the best of my knowledge. The millages
Taxing Authority Certification
comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s.
200.081, F.S.
S
Signature of Chief Administrative Officer :
Date
1
G
N
Title:
Contact Name and Contact Title:
RONALD J. WASSON, CITY MANAGER
BRIAN K. RADUCCI, ASSISTANT CITY MANAGER, FINANCE
AND ADMINISTRATION
H
E
Mailing Address:
Physical Address:
R
19200 W. COUNTRY CLUB DRIVE
19200 W. COUNTRY CLUB DRIVE
E
City, State, Zip:
Phone Number:
Fax Number:
AVENTURA, FL 33180
(305) 466-8920
(305) 466-8939
Complete and submit this form to the Department of Revenue with the completed
DR-487, Certification of Compliance, within 30 days of the final hearing.
Instructions on page 3
MAXIMUM MILLAGE LEVY CALCULATION
FINAL DISCLOSURE
INSTRUCTIONS
General Instructions
Each of the following taxing authorities must
complete a DR-420MM.
• County
• Municipality
• Special district dependent to a county or
municipality
• County MSTU
• Independent special district, including water
management districts
• Water management district basin
Voting requirements for millages adopted by a
two-thirds or a unanimous vote are based on the
full membership of the governing body, not on
the number of members present at the time of
the vote.
This form calculates the maximum tax levy for
2022 allowed under s. 200.065(5), F.S. Counties
and municipalities, including dependent special
districts and MSTUs, which adopt a tax levy at the
final hearing higher than allowed under s.
200.065, F.S., may be subject to the loss of their
half -cent sales tax distribution.
DR-420MM shows the maximum millages and
taxes levied based on your adoption vote. Each
taxing authority must complete, sign, and submit
this form to the Department of Revenue with
their completed DR-487, Certification of
Compliance, within 30 days of their final hearing.
Taxing authorities must also submit DR-487V,
Vote Record for Final Adoption of Millage Levy. This
form certifies to the Department of Revenue the
vote on the resolution or ordinance stating the
millage rate adopted at the final hearing.
Specific tax year references in this form are
updated each year by the Department.
Line Instructions
Lines 5-10
DR-420M M
R. 5/12
Page 3
Only taxing authorities that levied a 2021 millage rate less
than their maximum majority vote rate must complete
these lines. The adjusted rolled -back rate on Line 10 is the
rate that would have been levied if the maximum vote rate
for 2021 had been adopted. If these lines are completed,
enter the adjusted rate on Line 11.
Line 12
This line is entered by the Department of Revenue. The
same adjustment factor is used statewide by all taxing
authorities. It is based on the change in per capita Florida
personal income (s. 200.001(8)(i), F.S.), which Florida Law
requires the Office of Economic and Demographic
Research to report each year.
Lines 13 and 14
Millage rates are the maximum that could be levied with a
majority or two-thirds vote of the full membership of the
governing body. With a unanimous vote of the full
membership (three -fourths vote of the full membership if
the governing body has nine or more members) or a
referendum, the maximum millage rate that can be levied
is the taxing authority's statutory or constitutional cap.
Line 16
Check the box for the minimum vote necessary at the final
hearing to levy your adopted millage rate.
Line 17
Enter the millage rate indicated by the box checked in Line
16. If the adopted millage rate is equal to or less than the
majority vote maximum millage rate, enter the majority
vote maximum. If a two-thirds vote, a unanimous vote, or a
referendum is required, enter the adopted millage rate. For
a millage requiring more than a majority vote, the adopted
millage rate must be entered on Line 17, rather than the
maximum rate, so that the comparisons on Lines 21
through 25 are accurate.
All TRIM forms for taxing authorities are available on our website at
http://floridarevenue.com/property/Pages/Forms.aspx
Reset Form
MAXIMUM MILLAGE LEVY CALCULATION
PRELIMINARY DISCLOSURE
FLORIDA For municipal governments, counties, and special districts
Print Form
DR-420MM-P
R. 5/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
Year: 2022
County: MIAMI-DADE
Principal Authority:
CITY OF AVENTURA
Taxing Authority:
CITY OF AVENTURA
1
�ls your taxing authority a municipality or independent special district that has levied
ad valorem taxes for less than 5 years?
Yes
No
(1)
IF YES, 0 STOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation.
2.
Current year rolled -back rate from Current Year Form DR-420, Line 16
0.0000 per $1,000
(2)
3.
Prior year maximum millage rate with a majority vote from 2021 Form DR-420MM, Line 13
0.0000 per $1,000
(3)
4.
Prior year operating millage rate from Current Year Form DR-420, Line 10
0.0000 per $1,000
(4)
If Line 4 is equal to or greater than Line 3, skip to Line 11. If less, continue to Line 5.
Adjust rolled -back rate based on prior year majority -vote maximum millage rate
5.
Prior year final gross taxable value from Current Year Form DR-420, Line 7
$ 0
(5)
6
Prior year maximum ad valorem proceeds with majority vote
(Line 3 multiplied by Line 5 divided by 1,000)
$ 0
(6)
7
Amount, if any, paid or applied in prior year as a consequence of an obligation
measured by a dedicated increment value from Current Year Form DR-420 Line 12
$ 0
(7)
8.
Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7)
$ 0
(8)
9.
Adjusted current year taxable value from Current Year form DR-420 Line 15
$ 0
(9)
10.
Adjusted current year rolled -back rate (Line 8 divided byline 9, multiplied by 1,000)
0.0000 per $1,000
(10)
Calculate maximum millage levy
11.
Rolled -back rate to be used for maximum millage levy calculation
(Enter Line 10 if adjusted or else enter Line 2)
0.0000 per $1,000
(11)
12.
Adjustment for change in per capita Florida personal income (See Line 12 Instructions)
1.0613
(12)
13.
Majority vote maximum millage rate allowed (Line 11 multiplied by Line 72)
0.0000 per $1,000
(13)
14.
Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 7.70)
0.0000 per $1,000
(14)
15.
Current year proposed millage rate
0.0000 per $1,000
(15)
16.
Minimum vote required to levy proposed millage: (Check one)
(16)
a. Majority vote of the governing body: Check here if Line 15 is less than or equal to Line 13. The maximum millage rate is equal
El to the majority vote maximum rate. Enter Line 13 on Line 17.
❑ b. Two-thirds vote of governing body: Check here if Line 15 is less than or equal to Line 14, but greater than Line 13. The
maximum millage rate is equal to proposed rate. Enter Line 15 on Line 17.
c. Unanimous vote of the governing body, or 3/4 vote if nine members or more: Check here if Line 15 is greater than Line 14.
El The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
❑ d. Referendum: The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
17.
The selection on Line 16 allows a maximum millage rate of
(Enter rate indicated by choice on Line 76)
0.0000 per $1,000
(17)
18.
Current year gross taxable value from Current Year Form DR-420, Line 4
$ 0
(18)
Continued on page 2
Taxing Authority:
DR-420MM-P
CITY OF AVENTURA
R. 5/12
Page 2
19.
Current year proposed taxes (Line 15 multiplied byline 18, divided by 1,000)
$ 0
1 (19)
20
Total taxes levied at the maximum millage rate (Line 17multiplied byline 18, divided
$ 0
(20)
by 1,000)
DEPENDENT SPECIAL DISTRICTS AND MSTUs
I
STOP HERE. SIGN AND SUBMIT.
21
Enter the current year proposed taxes of all dependent special districts & MSTUs levying
$
(21)
a millage . (The sum of all Lines 19 from each district's Form DR-420MM-P)
0
22.
Total current year proposed taxes (Line 19 plus Line 21)
$ 0
(22)
Total Maximum Taxes
23
Enter the taxes at the maximum millage of all dependent special districts & MSTUs
$ 0
(23)
levying a millage (The sum of all Lines 20 from each district's Form DR-420MM-P)
24.
Total taxes at maximum millage rate (Line20 plus Line23)
$ 0
(24)
Total Maximum Versus Total Taxes Levied
25
Are total current year proposed taxes on Line 22 equal to or less than total taxes at the
YES NO
(25)
maximum millage rate on Line 24? (Check one)
I certify the millages and rates are correct to the best of my knowledge. The millages
Taxing Authority Certification
comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s.
S
200.081, F.S.
Signature of Chief Administrative Officer:
Date:
G
N
Title:
Contact Name and Contact Title:
H
RONALD J. WASSON, CITY MANAGER
BRIAN K. RADUCCI, ASSISTANT CITY MANAGER, FINANCE
AND ADMINISTRATION
E
R
Mailing Address:
Physical Address:
E
19200 W. COUNTRY CLUB DRIVE
19200 W. COUNTRY CLUB DRIVE
City, State, Zip:
Phone Number:
Fax Number:
AVENTURA, FL 33180
(305) 466-8920
(305) 466-8939
Complete and submit this form DR-420MM-P, Maximum Millage Levy Calculation -Preliminary Disclosure, to
your property appraiser with the form DR-420, Certification of Taxable Value.
Instructions on page 3
MAXIMUM MILLAGE LEVY CALCULATION
PRELIMINARY DISCLOSURE
INSTRUCTIONS
General Instructions
Each of the following taxing authorities must
complete a DR-420MM-P.
• County
• Municipality
• Special district dependent to a county or
municipality
• County MSTU
• Independent special district, including water
management districts
• Water management district basin
Voting requirements for millages adopted by a
two-thirds or a unanimous vote are based on the
full membership of the governing body, not on
the number of members present at the time of
the vote.
This form calculates the maximum tax levy for
2022 allowed under s. 200.065(5), F.S. Counties
and municipalities, including dependent special
districts and MSTUs, which adopt a tax levy at the
final hearing higher than allowed under s.
200.065, F.S., may be subject to the loss of their
half -cent sales tax distribution.
DR-420MM-P shows the preliminary maximum
millages and taxes levied based on your
proposed adoption vote. Each taxing authority
must complete, sign, and submit this form to
their property appraiser with their completed
DR-420, Certification of Taxable Value.
The vote at the final hearing and the resulting
maximum may change. After the final hearing,
each taxing authority will file a final Form
DR-420MM, Maximum Millage Levy Calculation
Final Disclosure, with Form DR-487, Certification
of Compliance, with the Department of Revenue
Specific tax year references in this form are
updated each year by the Department.
Line Instructions
Lines 5-10
DR-420MM-P
R. 5/12
Page 3
Only taxing authorities that levied a 2021 millage rate less
than their maximum majority vote rate must complete these
lines. The adjusted rolled -back rate on Line 10 is the rate
that would have been levied if the maximum vote rate for
2021 had been adopted. If these lines are completed, enter
the adjusted rate on Line 11.
Line 12
This line is entered by the Department of Revenue. The
same adjustment factor is used statewide by all taxing
authorities. It is based on the change in per capita Florida
personal income (s. 200.001(8)(i), F.S.), which Florida Law
requires the Office of Economic and Demographic Research
to report each year.
Lines 13 and 14
Millage rates are the maximum that could be levied with a
majority or two-thirds vote of the full membership of the
governing body. With a unanimous vote of the full
membership (three -fourths vote of the full membership if
the governing body has nine or more members) or a
referendum, the maximum millage rate that can be levied is
the taxing authority's statutory or constitutional cap.
Line 16
Check the box for the minimum vote necessary at the final
hearing to levy your adopted millage rate.
Line 17
Enter the millage rate indicated by the box checked in Line
16. If the proposed millage rate is equal to or less than the
majority vote maximum millage rate, enter the majority vote
maximum. If a two-thirds vote, a unanimous vote, or a
referendum is required, enter the proposed millage rate. For
a millage requiring more than a majority vote, the proposed
millage rate must be entered on Line 17, rather than the
maximum rate, so that the comparisons on Lines 21 through
25 are accurate.
All TRIM forms for taxing authorities are available on our website at
http://floridarevenue.com/property/Pages/Forms.aspx
Reset Form Print Form
a
0
a
0
FLORIDA
CERTIFICATION OF FINAL TAXABLE VALUE
DR-422
R. 5/13
Rule 12D-16.002
Florida Administrative Code
Effective 5/13
Provisional
Year: 2022
County: MIAMI-DADE Is
VAB still in session? ❑ Yes No
Principal Authority : Check
CITY OF AVENTURA
type :
School District ❑ County ✓❑ Municipality
Independent Special District Water Management District
Taxing Authority: Check
CITY OF AVENTURA❑
type :
Principal Authority MSTU
❑ Dependent Special District ❑ Water Management District Basin
SECTION I : COMPLETED BY PROPERTY APPRAISER
1.
Current year gross taxable value from Line 4, Form DR-420
$ 11,368,391,539
(1)
2.
Final current year gross taxable value from Form DR-403 Series
$ 0
(2)
3.
Percentage of change in taxable value (Line 2 divided by Line 1, minus 1, multiplied by 100)
-100.00 %
(3)
The taxing authority must complete this form and return it to the property appraiser by
time date
Property Appraiser Certification
I certify the taxable values above are correct to the best of my knowledge.
SIGN
HERE
Signature of Property Appraiser:
Date:
SECTION II : COMPLETED BY TAXING AUTHORITY
MILLAGE RATE ADOPTED BY RESOLUTION OR ORDINANCE AT FINAL BUDGET HEARING UNDER s. 200.065(2)(d), F.S.
If this portion of the form is not completed in full your taxing authority will be denied TRIM certification and possibly lose its millage
levy privilege for the tax year. If any line is inapplicable, enter N/A or -0-.
Non -Voted Operating Millage Rate (from resolution or ordinance)
4a.
County or municipal principal taxing authority
0.0000 per $1,000
(4a)
4b.
Dependent special district
0.0000 per $1,000
(4b)
4c.
Municipal service taxing unit (MSTU)
0.0000 per $1,000
(4c)
4d.
Independent Special District
0.0000 per $1,000
(4d)
4e.
School district Required Local Effort
0.0000 per $1,000
(4e)
Capital Outlay
0.0000 per $1,000
Discretionary Operating
0.0000 per $1,000
Discretionary Capital Improvement
0.0000 per $1,000
0.0000
Additional Voted Millage
0.0000 per $1,000
4f.
Water management district District Levy
0.0000 per $1,000
(40
Basin
0.0000 per $1,000
Are you going to adjust adopted millage ?
❑ YES
❑ NO
If No, STOP HERE, Sign and Submit.
Continued on page 2
Taxing Authority:
DR-422
R. 5/13
Page 2
COUNTIES, MUNICIPALITIES, SCHOOLS, and WATER MANAGEMENT DISTRICTS may adjust the non -voted millage rate only if the
percentage on Line 3 is greater than plus or minus 1 %. (s. 200.065(6), F.S)
5
Unadjusted gross ad valorem proceeds
$
5)
(Line 1 multiplied by Line 4a, 4e, or4fas applicable, divided by 1,000)
0
6
Adjusted millage rate (Only if Line 3 is greater than plus or minus 1 %)
per $1000
(6)
(Line 5 divided by Line 2 multiplied by 1,000)
0.0000
MSTUs,
DEPENDENT SPECIAL DISTRICTS, and INDEPENDENT SPECIAL DISTRICTS may adjust the non -voted millage rate only if
the
percentage on Line 3 is greater than plus or minus 3% (s. 200.065(6), F.S.)
7
Unadjusted gross ad valorem proceeds
$
7)
(Line 1 multiplied by Line4b, 4c, or4d as applicable, divided by 1,000)
0
8
Adjusted Millage rate (Only if Line 3 is greater than plus or minus 3%)
per $1000
(8)
(Line 7 divided by Line 2, multiplied by 1,000)
0.0000
I certify the millages and rates are correct to the best of my knowledge. The millages
Taxing Authority Certification
comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s.
S
200.081, F.S.
/
Signature of Chief Administrative Officer:
Date:
G
N
Title:
Contact Name and Contact Title:
RONALD J. WASSON, CITY MANAGER
BRIAN K. RADUCCI, ASSISTANT CITY MANAGER, FINANCE
AND ADMINISTRATION
H
E
Mailing Address:
Physical Address:
19200 W. COUNTRY CLUB DRIVE
19200 W. COUNTRY CLUB DRIVE
R
E
City, State, Zip:
Phone Number:
Fax Number:
AVENTURA, FL 33180
(305) 466-8920
(305) 466-8939
INSTRUCTIONS
SECTION I: Property Appraiser
1. Initiate a separate DR-422 form for each DR-420, Certification of Taxable Value, and DR-420S, Certification of School
Taxable Value, submitted.
2. Complete Section 1 and sign.
3. Send the original to the taxing authority and keep a copy.
SECTION II: Taxing Authority
1. Complete Section II and sign.
2. Return the original to the property appraiser.
3. Keep a copy for your records.
4. Send a copy to the tax collector.
5. Send a copy with the DR-487, Certification of Compliance, to the Department of Revenue at the address below. Send
separately if the DR-487 was previously sent to the Department.
Florida Department of Revenue
Property Tax Oversight - TRIM Section
P. O. Box 3000
Tallahassee, Florida 32315 - 3000
All taxing authorities must complete Line 4, millages adopted by resolution/ordinance at final budget hearing.
Counties, municipalities, schools, and water management districts may complete Line 5 and Line 6 only when Line 3 is greater than plus or
minus 1%. (s. 200.065(6), F.S.)
MSTUs, dependent special districts, and independent special districts may adjust the non -voted millage rate only when Line 3 is greater than
plus or minus 3%. (s. 200.065(6), F.S.)
Adjusted millage rate must comply with statutes. The adjusted millage rate entered on Line 6 or Line 8 cannot exceed the rate allowed by other
provisions of law or the state constitution.
Multi -county and water management districts must complete a separate DR-422 for each county.
All TRIM forms for taxing authorities are available on our website at
http://dor.myflorida.com/dor/property/trim
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FLORIDA
CERTIFICATION OF FINAL TAXABLE VALUE
DR-422
R. 5/13
Rule 12D-16.002
Florida Administrative Code
Effective 5/13
Provisional
Year: 2022
County: MIAMI-DADE Is
VAB still in session? ❑ Yes No
Principal Authority : Check
CITY OF AVENTURA
type :
School District ❑ County ✓❑ Municipality
Independent Special District Water Management District
Taxing Authority: Check
CITY OF AVENTURA❑
type :
Principal Authority MSTU
❑ Dependent Special District ❑ Water Management District Basin
SECTION I : COMPLETED BY PROPERTY APPRAISER
1.
Current year gross taxable value from Line 4, Form DR-420
$ 11,368,391,539
(1)
2.
Final current year gross taxable value from Form DR-403 Series
$ 0
(2)
3.
Percentage of change in taxable value (Line 2 divided by Line 1, minus 1, multiplied by 100)
-100.00 %
(3)
The taxing authority must complete this form and return it to the property appraiser by
time date
Property Appraiser Certification
I certify the taxable values above are correct to the best of my knowledge.
SIGN
HERE
Signature of Property Appraiser:
Date:
SECTION II : COMPLETED BY TAXING AUTHORITY
MILLAGE RATE ADOPTED BY RESOLUTION OR ORDINANCE AT FINAL BUDGET HEARING UNDER s. 200.065(2)(d), F.S.
If this portion of the form is not completed in full your taxing authority will be denied TRIM certification and possibly lose its millage
levy privilege for the tax year. If any line is inapplicable, enter N/A or -0-.
Non -Voted Operating Millage Rate (from resolution or ordinance)
4a.
County or municipal principal taxing authority
0.0000 per $1,000
(4a)
4b.
Dependent special district
0.0000 per $1,000
(4b)
4c.
Municipal service taxing unit (MSTU)
0.0000 per $1,000
(4c)
4d.
Independent Special District
0.0000 per $1,000
(4d)
4e.
School district Required Local Effort
0.0000 per $1,000
(4e)
Capital Outlay
0.0000 per $1,000
Discretionary Operating
0.0000 per $1,000
Discretionary Capital Improvement
0.0000 per $1,000
0.0000
Additional Voted Millage
0.0000 per $1,000
4f.
Water management district District Levy
0.0000 per $1,000
(40
Basin
0.0000 per $1,000
Are you going to adjust adopted millage ?
❑ YES
❑ NO
If No, STOP HERE, Sign and Submit.
Continued on page 2
Taxing Authority:
DR-422
R. 5/13
Page 2
COUNTIES, MUNICIPALITIES, SCHOOLS, and WATER MANAGEMENT DISTRICTS may adjust the non -voted millage rate only if the
percentage on Line 3 is greater than plus or minus 1 %. (s. 200.065(6), F.S)
5
Unadjusted gross ad valorem proceeds
$
5)
(Line 1 multiplied by Line 4a, 4e, or4fas applicable, divided by 1,000)
0
6
Adjusted millage rate (Only if Line 3 is greater than plus or minus 1 %)
per $1000
(6)
(Line 5 divided by Line 2 multiplied by 1,000)
0.0000
MSTUs,
DEPENDENT SPECIAL DISTRICTS, and INDEPENDENT SPECIAL DISTRICTS may adjust the non -voted millage rate only if
the
percentage on Line 3 is greater than plus or minus 3% (s. 200.065(6), F.S.)
7
Unadjusted gross ad valorem proceeds
$
7)
(Line 1 multiplied by Line4b, 4c, or4d as applicable, divided by 1,000)
0
8
Adjusted Millage rate (Only if Line 3 is greater than plus or minus 3%)
per $1000
(8)
(Line 7 divided by Line 2, multiplied by 1,000)
0.0000
I certify the millages and rates are correct to the best of my knowledge. The millages
Taxing Authority Certification
comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s.
S
200.081, F.S.
/
Signature of Chief Administrative Officer:
Date:
G
N
Title:
Contact Name and Contact Title:
RONALD J. WASSON, CITY MANAGER
BRIAN K. RADUCCI, ASSISTANT CITY MANAGER, FINANCE
AND ADMINISTRATION
H
E
Mailing Address:
Physical Address:
19200 W. COUNTRY CLUB DRIVE
19200 W. COUNTRY CLUB DRIVE
R
E
City, State, Zip:
Phone Number:
Fax Number:
AVENTURA, FL 33180
(305) 466-8920
(305) 466-8939
INSTRUCTIONS
SECTION I: Property Appraiser
1. Initiate a separate DR-422 form for each DR-420, Certification of Taxable Value, and DR-420S, Certification of School
Taxable Value, submitted.
2. Complete Section 1 and sign.
3. Send the original to the taxing authority and keep a copy.
SECTION II: Taxing Authority
1. Complete Section II and sign.
2. Return the original to the property appraiser.
3. Keep a copy for your records.
4. Send a copy to the tax collector.
5. Send a copy with the DR-487, Certification of Compliance, to the Department of Revenue at the address below. Send
separately if the DR-487 was previously sent to the Department.
Florida Department of Revenue
Property Tax Oversight - TRIM Section
P. O. Box 3000
Tallahassee, Florida 32315 - 3000
All taxing authorities must complete Line 4, millages adopted by resolution/ordinance at final budget hearing.
Counties, municipalities, schools, and water management districts may complete Line 5 and Line 6 only when Line 3 is greater than plus or
minus 1%. (s. 200.065(6), F.S.)
MSTUs, dependent special districts, and independent special districts may adjust the non -voted millage rate only when Line 3 is greater than
plus or minus 3%. (s. 200.065(6), F.S.)
Adjusted millage rate must comply with statutes. The adjusted millage rate entered on Line 6 or Line 8 cannot exceed the rate allowed by other
provisions of law or the state constitution.
Multi -county and water management districts must complete a separate DR-422 for each county.
All TRIM forms for taxing authorities are available on our website at
http://dor.myflorida.com/dor/property/trim
Reset Form
MAXIMUM MILLAGE LEVY CALCULATION
PRELIMINARY DISCLOSURE
FLORIDA For municipal governments, counties, and special districts
Print Form
DR-420MM-P
R. 5/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
Year: 2022
County: MIAMI-DADE
Principal Authority:
CITY OF AVENTURA
Taxing Authority:
CITY OF AVENTURA
1
�ls your taxing authority a municipality or independent special district that has levied
ad valorem taxes for less than 5 years?
Yes
No
(1)
IF YES, 0 STOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation.
2.
Current year rolled -back rate from Current Year Form DR-420, Line 16
0.0000 per $1,000
(2)
3.
Prior year maximum millage rate with a majority vote from 2021 Form DR-420MM, Line 13
1.9301 per $1,000
(3)
4.
Prior year operating millage rate from Current Year Form DR-420, Line 10
0.0000 per $1,000
(4)
If Line 4 is equal to or greater than Line 3, skip to Line 11. If less, continue to Line 5.
Adjust rolled -back rate based on prior year majority -vote maximum millage rate
5.
Prior year final gross taxable value from Current Year Form DR-420, Line 7
$ 10,318,068,068
(5)
6
Prior year maximum ad valorem proceeds with majority vote
(Line 3 multiplied by Line 5 divided by 1,000)
$ 19,914,903
(6)
7
Amount, if any, paid or applied in prior year as a consequence of an obligation
measured by a dedicated increment value from Current Year Form DR-420 Line 12
$ 0
(7)
8.
Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7)
$ 19,914,903
(8)
9.
Adjusted current year taxable value from Current Year form DR-420 Line 15
$ 11,302,394,457
(9)
10.
Adjusted current year rolled -back rate (Line 8 divided byline 9, multiplied by 1,000)
1.7620 per $1,000
(10)
Calculate maximum millage levy
11.
Rolled -back rate to be used for maximum millage levy calculation
(Enter Line 10 if adjusted or else enter Line 2)
1.7620 per $1,000
(11)
12.
Adjustment for change in per capita Florida personal income (See Line 12 Instructions)
1.0613
(12)
13.
Majority vote maximum millage rate allowed (Line 11 multiplied by Line 72)
1.8700 per $1,000
(13)
14.
Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 7.70)
2.0570 per $1,000
(14)
15.
Current year proposed millage rate
0.0000 per $1,000
(15)
16.
Minimum vote required to levy proposed millage: (Check one)
(16)
a. Majority vote of the governing body: Check here if Line 15 is less than or equal to Line 13. The maximum millage rate is equal
to the majority vote maximum rate. Enter Line 13 on Line 17.
❑ b. Two-thirds vote of governing body: Check here if Line 15 is less than or equal to Line 14, but greater than Line 13. The
maximum millage rate is equal to proposed rate. Enter Line 15 on Line 17.
c. Unanimous vote of the governing body, or 3/4 vote if nine members or more: Check here if Line 15 is greater than Line 14.
El The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
❑ d. Referendum: The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
17
The selection on Line 16 allows a maximum millage rate of
(Enter rate indicated by choice on Line 76)
1.8700 per $1,000
(17)
18.
Current year gross taxable value from Current Year Form DR-420, Line 4
$ 11,368,391,539
(18)
Continued on page 2
Taxing Authority:
DR-420MM-P
CITY OF AVENTURA
R. 5/12
Page 2
19.
Current year proposed taxes (Line 15 multiplied byline 18, divided by 1,000)
$ 0
1 (19)
20.
Total taxes levied at the maximum millage rate (Line 17multiplied byline 18, divided
$ 21,258,892
(20)
by 1,000)
DEPENDENT SPECIAL DISTRICTS AND MSTUs
I
STOP HERE. SIGN AND SUBMIT.
21
Enter the current year proposed taxes of all dependent special districts & MSTUs levying
$
(21)
a millage . (The sum of all Lines 19 from each district's Form DR-420MM-P)
0
22.
Total current year proposed taxes (Line 19 plus Line 21)
$ 0
(22)
Total Maximum Taxes
23
Enter the taxes at the maximum millage of all dependent special districts & MSTUs
$ 0
(23)
levying a millage (The sum of all Lines 20 from each district's Form DR-420MM-P)
24.
Total taxes at maximum millage rate (Line20 plus Line23)
$ 21,258,892
(24)
Total Maximum Versus Total Taxes Levied
25
Are total current year proposed taxes on Line 22 equal to or less than total taxes at the
YES Z NO
(25)
maximum millage rate on Line 24? (Check one)
I certify the millages and rates are correct to the best of my knowledge. The millages
Taxing Authority Certification
comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s.
S
200.081, F.S.
Signature of Chief Administrative Officer:
Date:
G
N
Title:
Contact Name and Contact Title:
H
RONALD J. WASSON, CITY MANAGER
MELISSA CRUZ, FINANCE DIRECTOR
E
R
Mailing Address:
Physical Address:
E
19200 W. COUNTRY CLUB DRIVE
19200 W. COUNTRY CLUB DRIVE
City, State, Zip:
Phone Number:
Fax Number:
AVENTURA, FL 33180
(305) 466-8920
(305) 466-8939
Complete and submit this form DR-420MM-P, Maximum Millage Levy Calculation -Preliminary Disclosure, to
your property appraiser with the form DR-420, Certification of Taxable Value.
Instructions on page 3
MAXIMUM MILLAGE LEVY CALCULATION
PRELIMINARY DISCLOSURE
INSTRUCTIONS
General Instructions
Each of the following taxing authorities must
complete a DR-420MM-P.
• County
• Municipality
• Special district dependent to a county or
municipality
• County MSTU
• Independent special district, including water
management districts
• Water management district basin
Voting requirements for millages adopted by a
two-thirds or a unanimous vote are based on the
full membership of the governing body, not on
the number of members present at the time of
the vote.
This form calculates the maximum tax levy for
2022 allowed under s. 200.065(5), F.S. Counties
and municipalities, including dependent special
districts and MSTUs, which adopt a tax levy at the
final hearing higher than allowed under s.
200.065, F.S., may be subject to the loss of their
half -cent sales tax distribution.
DR-420MM-P shows the preliminary maximum
millages and taxes levied based on your
proposed adoption vote. Each taxing authority
must complete, sign, and submit this form to
their property appraiser with their completed
DR-420, Certification of Taxable Value.
The vote at the final hearing and the resulting
maximum may change. After the final hearing,
each taxing authority will file a final Form
DR-420MM, Maximum Millage Levy Calculation
Final Disclosure, with Form DR-487, Certification
of Compliance, with the Department of Revenue
Specific tax year references in this form are
updated each year by the Department.
Line Instructions
Lines 5-10
DR-420MM-P
R. 5/12
Page 3
Only taxing authorities that levied a 2021 millage rate less
than their maximum majority vote rate must complete these
lines. The adjusted rolled -back rate on Line 10 is the rate
that would have been levied if the maximum vote rate for
2021 had been adopted. If these lines are completed, enter
the adjusted rate on Line 11.
Line 12
This line is entered by the Department of Revenue. The
same adjustment factor is used statewide by all taxing
authorities. It is based on the change in per capita Florida
personal income (s. 200.001(8)(i), F.S.), which Florida Law
requires the Office of Economic and Demographic Research
to report each year.
Lines 13 and 14
Millage rates are the maximum that could be levied with a
majority or two-thirds vote of the full membership of the
governing body. With a unanimous vote of the full
membership (three -fourths vote of the full membership if
the governing body has nine or more members) or a
referendum, the maximum millage rate that can be levied is
the taxing authority's statutory or constitutional cap.
Line 16
Check the box for the minimum vote necessary at the final
hearing to levy your adopted millage rate.
Line 17
Enter the millage rate indicated by the box checked in Line
16. If the proposed millage rate is equal to or less than the
majority vote maximum millage rate, enter the majority vote
maximum. If a two-thirds vote, a unanimous vote, or a
referendum is required, enter the proposed millage rate. For
a millage requiring more than a majority vote, the proposed
millage rate must be entered on Line 17, rather than the
maximum rate, so that the comparisons on Lines 21 through
25 are accurate.
All TRIM forms for taxing authorities are available on our website at
http://floridarevenue.com/property/Pages/Forms.aspx
CITY OF AVENTURA RESOLUTION NO. 2022-
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, ESTABLISHING A PROPOSED MILLAGE RATE
FOR THE 2022/2023 FISCAL YEAR; PROVIDING FOR THE DATE, TIME
AND PLACE OF THE PUBLIC HEARING TO CONSIDER THE
PROPOSED MILLAGE RATE AND TENTATIVE BUDGET; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Chapter 200, Florida Statutes, Determination of Millage, sets forth the
procedures that must be followed in establishing a millage rate and adopting an annual
budget; and
WHEREAS, the Miami Dade County Property Appraiser has certified the taxable
value of property within the City of Aventura, as required by Chapter 200, Section
200.065(1) and Chapter 193, Section 193.023, Florida Statutes; and
WHEREAS, pursuant to Chapter 200, Section 200.065(2)(b), the City of Aventura
is required to establish its proposed millage rate and the date, time and place that the
public hearing will be held to consider the proposed millage rate and tentative budget.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Section 1. The following is hereby established as the proposed millage rate for
the 2022/2023 fiscal year: 1.7261 per $1,000.00 of taxable assessed value.
City of Aventura Resolution No. 2022-
Section 2. September 13, 2022 is hereby established as the date for a public
hearing on the tentative budget and proposed millage rate, to be held at 6.00 p.m. at the
Aventura Government Center, 19200 West Country Club Drive, Aventura, Florida.
Section 3. The City Clerk is hereby authorized and directed to place all necessary
advertisements in accordance with Chapter 200, Florida Statutes, the Truth in Millage
(TRIM) Bill.
Section 4. This Resolution shall become effective immediately upon its adoption.
The foregoing resolution was offered by Commissioner , who moved its
adoption. The motion was seconded by Commissioner , and upon being put to
a vote, the vote was as follows:
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Dr. Linda Marks
Commissioner Marc Narotsky
Commissioner Robert Shelley
Vice Mayor Denise Landman
Mayor Enid Weisman
PASSED AND ADOPTED this 21st day of July, 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