09-13-2022 First Budget Hearing Agenda City Manager
City ConHnission Ronald J.Wasson
.:...
Enid Weisman,Mayor
Denise Landman,Vice Mayor City Clerk
Rachel S.Friedland,Commissioner Elllisa L.Horvath,MMC
Billy Joel,Commissioner �
Dr.Linda Marks,Commissioner City Attorney
Marc Narotsky,Commissioner c, Weiss Scrota Delfinian
Robert Shelley,Commissioner e�✓ G ,.n Q,�' Cole&Bierman
CITY COMMISSION
FIRST BUDGET HEARING AGENDA
SEPTEMBER 13, 2022
6:00 p.m.
Aventura Arts & Cultural Center
3385 NE 188t" Street
Aventura, FL 33180
1. CALL TO ORDER\ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. PUBLIC HEARINGS: ORDINANCES - FIRST READING - 2022/2023 BUDGET
A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING AND
ADOPTING THE CITY OF AVENTURA AD VALOREM TAX OPERATING MILLAGE
LEVY RATE AT 1.7261 MILLS PER THOUSAND DOLLARS OF TAXABLE ASSESSED
PROPERTY VALUE,WHICH AS A PERCENT(%)CHANGE OF ROLLED-BACK RATE
OF 1.5758 MILLS IS 9.54% ABOVE THE ROLLED-BACK RATE COMPUTED
PURSUANT TO STATE LAW, FOR THE 2022 TAX YEAR; PROVIDING FOR
CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN
EFFECTIVE DATE.
B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE
ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET,AS REVIEWED AND
APPROVED BY THE CITY COMMISSION AT THE REVIEW MEETING HELD ON
JULY 21, 2022 AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 2022/2023
FISCAL YEAR, PURSUANT TO SECTION 4.05 OF THE CITY CHARTER;
AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET;
PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL
AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR
AMENDMENTS; PROVIDING FOR PROCEDURES REGARDING ENCUMBRANCES
AND THE RE-APPROPRIATION OF UNEXPENDED CAPITAL APPROPRIATIONS;
ESTABLISHING THE COMMITTED FUND BALANCE FOR CAPITAL RESERVE;
PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE.
4. ADJOURNMENT
This meeting is open to the public.In accordance with the Americans with Disabilities Act of 1990,all persons who are
disabled and who need special accommodations to participate in this meeting because of that disability should contact
the Office of the City Clerk, (305) 466-8901 or cityclerk@cityofaventura.com, not later than two days prior to such
proceedings. One or more members of the City of Aventura Advisory Boards may participate in the meeting. Anyone
wishing to appeal any decision made by the Aventura City Commission with respect to any matter considered at such
meeting or hearing will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim
record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be
based. Agenda items are available online at cityofaventura.com for viewing and printing,or may be requested through
the Office of the City Clerk at(305)466-8901 or cityclerk@cityofaventura.com.
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Ronald J. Wasson, City Manager
BY: Melissa Cruz, Finance Director
DATE: September 9, 2022
SUBJECT: Ordinance Adopting Ad Valorem Tax Rate for Fiscal Year 2022/23
1st Reading September 13, 2022 City Commission Meeting Agenda Item 3A
2nd Reading September 22, 2022 City Commission Meeting Agenda Item _
Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal
year 2022/23.
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 over the prior year and will generate $18,641,832
based on an assessed value of$11,368,391,539.
If you have any questions, please feel free to contact me.
Attachment
CITY OF AVENTURA ORDINANCE NO. 2022-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD
VALOREM TAX OPERATING MILLAGE LEVY RATE AT 1.7261 MILLS
PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY
VALUE, WHICH AS A PERCENT (%) CHANGE OF ROLLED-BACK
RATE OF 1.5758 MILLS IS 9.54% ABOVE THE ROLLED-BACK RATE
COMPUTED PURSUANT TO STATE LAW, FOR THE 2022 TAX YEAR;
PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Miami-Dade County Property Appraiser has certified a Tax
Assessment Roll for the year 2022, which includes the assessment for the City of
Aventura; and
WHEREAS, the City Commission and the City Manager of the City of Aventura
have reviewed the 2022/2023 fiscal year budget for the various operating departments of
the City and the means of financing said budget; and
WHEREAS, the City Commission has considered an estimate of the necessary
expenditures contemplated for the fiscal year ensuing, and has determined that the levy
set forth herein below shall provide a portion of the necessary funds for said expenditures.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS, THAT:
Section 1. The City Commission does hereby establish and adopt the City of
Aventura Ad Valorem Tax Operating Millage Levy Rate of 1.7261 mills for the 2022 tax
year, or $1.7261 per thousand dollars of taxable assessed property value. Said rate as
a percent (%) change of rolled-back rate of 1.5758 mills is 9.54% above the rolled-back
rate.
Section 2. The Miami-Dade County Tax Collector is hereby directed to proceed
with the collection and enforcement of the taxes levied herein as authorized by State and
County law.
Section 3. All ordinances or parts of ordinances, resolutions or parts of resolutions
in conflict herewith are hereby repealed to the extent of such conflict.
Section 4. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity of
the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall
City of Aventura Ordinance No. 2022-
remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding
the invalidity of any part.
Section 5. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner who moved its
adoption on first reading. 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
The foregoing Ordinance was offered by Commissioner who moved its
adoption on second reading. This motion was seconded by Commissioner
and upon being put to a vote, the vote was as follows:
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Dr. Linda Marks
Commissioner Marc Narotsky
Commissioner Robert Shelley
Vice Mayor Denise Landman
Mayor Enid Weisman
Page 2 of 3
City of Aventura Ordinance No. 2022-
PASSED on first reading this 13t" day of September, 2022.
PASSED AND ADOPTED on second reading this 22nd day of September, 2022.
ENID WEISMAN, MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
Page 3 of 3
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Ronald J. Wasson, City Manager
BY: Melissa Cruz, Finance Director
DATE: September 9, 2022
SUBJECT: Ordinance Adopting 2022/2023 Operating and Capital Budget
1st Reading September 13, 2022 City Commission Meeting Agenda Item 3B
2nd Reading September 22, 2022 City Commission Meeting Agenda Item _
Attached for your consideration is an Ordinance that adopts the tentative Operating and
Capital Budget for fiscal year 2022/2023 that was originally reviewed by the Commission at
the July 21, 2022 budget review meeting and modified as presented below.
• With the City and Police Benevolent Association in the middle of collective
bargaining sessions to negotiate a new agreement effective October 1, 2022, benefit
increases related to the Police department were conservatively budgeted for FY
2022/23.
• Added funding to Special Events in Community Services for Holiday Lighting
• Added a one-time bonus for all employees
• Reduced the health insurance increase from 10% to 6% based on final notice from
insurance carrier
• Added $42,500 for an HR Classification and Compensation Study for General
Employees
• Increased Landscaping costs by 3.5% for the Brightview contract (last increase was
4 years ago)
• Increased Half-Cent Sales Tax revenue by $400,000 per State of Florida estimates
If you have any questions, please feel free to contact me.
Attachment
CITY OF AVENTURA ORDINANCE NO. 2022-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING
THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET,AS
REVIEWED AND APPROVED BY THE CITY COMMISSION AT THE
REVIEW MEETING HELD ON JULY 21, 2022 AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 2022/2023 FISCAL YEAR,
PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING
EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET;
PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR
PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND
GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR
PROCEDURES REGARDING ENCUMBRANCES AND THE RE-
APPROPRIATION OF UNEXPENDED CAPITAL APPROPRIATIONS;
ESTABLISHING THE COMMITTED FUND BALANCE FOR CAPITAL
RESERVE; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR
AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. Budget Adopted. The tentative 2022/2023 Operating and Capital
Improvement Program Budget, reviewed and approved with modifications made as
requested by the City Commission on July 21, 2022, a copy of said budget being attached
hereto and made a part hereof as specifically as if set forth at length herein, be and the
same is hereby established and adopted as the City of Aventura's final budget for the
2022/2023 fiscal year. The tentative budget adopted hereby may be amended or adjusted
by a motion approved by a majority vote of the City Commission at the public hearings in
accordance with State Statutes.
Section 2. Expenditure of Funds Appropriated in the Budget Authorized.
Funds appropriated in the Budget may be expended by and with the approval of the City
Manager in accordance with the provisions of the City Charter and applicable law. Funds
of the City shall be expended in accordance with the appropriations provided in the Budget
adopted by this Ordinance and shall constitute an appropriation of the amounts specified
City of Aventura Ordinance No. 2022-
therein. Supplemental appropriations or the reduction of appropriations, if any, shall be
made in accordance with Section 4.07 of the City Charter.
Section 3. Budgetary Control. The 2022/2023 Operating and Capital Outlay
Budget establishes a limitation on expenditures by department total. Said limitation requires
that the total sum allocated to each department for operating and capital expenses may not
be increased or decreased without specific authorization by a duly-enacted Resolution
affecting such amendment or transfer. Therefore, the City Manager may authorize transfers
from one individual line item account to another, so long as the line item accounts are within
the same department and fund.
Section 4. Personnel Authorization. The "Personnel Allocation Summary"
included within each department budget enumerates all authorized budgeted positions for
appointment by the City Manager. All personnel filling said authorized positions shall be
paid pursuant to the City's Budget, Personnel Policies and/or collective bargaining
agreements.
Section 5. Grants and Gifts. When the City of Aventura receives monies from any
source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached
as a condition of acceptance any limitation regarding the use or expenditures of the monies
received, the funds so received need not be shown in the Operating Budget nor shall said
budget be subject to amendment of expenditures as a result of the receipt of said monies,
but said monies shall only be disbursed and applied toward the purposes for which the said
funds were received. To ensure the integrity of the Operating Budget, and the integrity of
the monies received by the City under Grants or Gifts, all monies received as contemplated
above must, upon receipt, be segregated and accounted for based upon generally accepted
accounting principles and where appropriate, placed into separate and individual trust
Page 2 of 5
City of Aventura Ordinance No. 2022-
and/or escrow accounts from which any money drawn may only be disbursed and applied
within the limitations placed upon the Gift or Grant as aforesaid.
Section 6. Amendments. Upon the passage and adoption of the 2022/2023 fiscal
year Budget for the City of Aventura, if the City Manager determines that an Operating
Department Total or a Capital Outlay Line Item will exceed its original appropriation, the City
Manager is hereby authorized and directed to prepare such Resolutions as may be
necessary and proper to modify any line item from the Budget hereby.
Section 7. Encumbrances.
1. All outstanding encumbrances for operating expenditures at September 30, 2022
shall lapse at that time; and,
2. All outstanding encumbrances for Capital Expenditures as of September 30, 2022
shall lapse at that time; and, that all unexpended Capital appropriations, including
outstanding encumbrances, may be added, at the City Manager's discretion, to the
corresponding 2021/2022 available balances and be simultaneously re-appropriated
for capital expenditures, as previously approved in the 2021/2022 fiscal year; and,
3. It is contemplated and acknowledged that the possible addition of available Capital
balances in the General Fund and other Funds and their simultaneous re-
appropriation, at the City Manager's discretion, under this Section shall not be
interpreted or construed as an increase in revenues available for appropriation under
Section 4.07 of the City Charter or as a variation of the total budget under Section 6
of the City's Original Budget Ordinance.
Section 8. Committed Fund Balance. The Committed Fund Balance to be utilized
for the Capital Reserve, as established in the 2022/2023 Budget, is $14,772,304 (effective
September 30, 2022).
Section 9. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity of
the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall
remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding
the invalidity of any part.
Page 3 of 5
City of Aventura Ordinance No. 2022-
Section 10. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner who moved its
adoption on first reading. 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
The foregoing Ordinance was offered by Commissioner who moved its
adoption on second reading. This motion was seconded by Commissioner
and upon being put to a vote, the vote was as follows:
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Dr. Linda Marks
Commissioner Marc Narotsky
Commissioner Robert Shelley
Vice Mayor Denise Landman
Mayor Enid Weisman
PASSED on first reading this 13t" day of September, 2022.
PASSED AND ADOPTED on second reading this 22nd day of September, 2022.
Page 4 of 5
City of Aventura Ordinance No. 2022-_
ENID WEISMAN, MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
Page 5 of 5
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City of Aventura
Operatl* ng and
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FISCAL YEAR 2022/2023
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CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
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 Addendum.........................................................................................i
City Manager's Budget Message Updated........................................................................................... iii
OrganizationChart.............................................................................................................................. xix
Distinguished Budget Presentation Award ..........................................................................................xx
INTRODUCTION ..................................................................................................................................1
CommunityProfile..............................................................................................................................2
Budget Procedures and Process.......................................................................................................4
FinancialPolicies.............................................................................................................................10
Cash Management/Investment Policies..........................................................................................11
FundBalance Policies.....................................................................................................................12
Financing Programs and Debt Administration.................................................................................13
CashManagement...........................................................................................................................15
Purchasing Policy and Administration .............................................................................................16
RiskManagement............................................................................................................................16
Demographics and Miscellaneous Statistics...................................................................................17
Budget Preparation Calendar..........................................................................................................18
Assessed Value Information............................................................................................................19
TaxRate Comparison......................................................................................................................20
Where Do Your Tax Dollars Go?.....................................................................................................21
Comparative Personnel Summary...................................................................................................22
Privatized/Contracted City Services................................................................................................22
Long-term Financial Plans...............................................................................................................23
Budgetin Brief..................................................................................................................................25
SUMMARY OF ALL FUNDS.............................................................................................................27
FundBalance Analysis ....................................................................................................................30
GENERALFUND ...............................................................................................................................31
Summaryof Budget.........................................................................................................................32
RevenueProjections........................................................................................................................35
Expenditures:
CityCommission...........................................................................................................................45
Officeof the City Manager............................................................................................................49
LegalDepartment.........................................................................................................................55
CityClerk's Office.........................................................................................................................59
FinanceDepartment.....................................................................................................................65
Human Resources Department....................................................................................................71
Information Technology Department............................................................................................77
PoliceDepartment........................................................................................................................83
Community Development Department.........................................................................................91
Community Services Department ................................................................................................97
Public Works/Transportation Department..................................................................................103
Arts & Cultural Center Department ............................................................................................109
Non-Departmental......................................................................................................................115
CapitalOutlay.............................................................................................................................119
POLICE EDUCATION FUND..........................................................................................................127
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
TABLE OF CONTENTS - CONTINUED
TRANSPORTATION AND STREET MAINTENANCE FUND .....................................................131
911 FUND .........................................................................................................................................137
DEBT SERVICE FUNDS.................................................................................................................141
CAPITAL PROJECTS FUND..........................................................................................................157
STORMWATER UTILITY FUND.....................................................................................................161
POLICE OFFDUTY SERVICES FUND..........................................................................................165
SUMMARY OF CAPITAL IMPROVEMENT PROGRAM .............................................................169
2022/23-2026/27 Five-Year Highlights..........................................................................................170
Purpose of the Capital Improvement Program..............................................................................172
LegalAuthority...............................................................................................................................172
Development of the Capital Improvement Program......................................................................173
Capital Improvement Program Policies.........................................................................................173
Preparing the Capital Budget.........................................................................................................174
Locating a Specific Capital Project................................................................................................174
Summary of Recommended Projects............................................................................................175
Summary of Major Programs by Year...........................................................................................175
Summary of Proposed Appropriations by Funding Source...........................................................176
Summary of Projects by Location and Year..................................................................................177
Summary of Financing Plan Model................................................................................................178
Impact of Capital Projects on Operating Budget...........................................................................178
Proposed Beautification and Park Facility Improvement Projects ................................................179
Proposed Transportation Improvement Projects...........................................................................180
Proposed Drainage Improvement Projects ...................................................................................181
Proposed Public Building and Facility Improvement Projects.......................................................182
Proposed Information Technology Improvements Projects ..........................................................183
Proposed Capital Equipment Purchase and Replacement Projects.............................................184
Impact of Capital Projects on Operating Budget Schedule...........................................................185
APPENDICIES
APPENDIX A —GLOSSARY OF ACRONYMS AND TERMS.....................................................187
APPENDIXB....................................................................................................................................195
cit �f
�ve tlura
Government Center
19200 West Country Club Drive
c�xa Aventura, Florida 33180
Office of the City Manager
September 9, 2022
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: FY 2022/23 Budget Message Addendum
Members of the City Commission:
On July 17, 2022, the City Manager's Proposed Operating and Capital Budget for all funds for the fiscal
year beginning October 1, 2022 was presented to the City Commission. At the budget review meeting,
that was held on July 21, 2022, the City Commission reviewed, discussed and proposed changes for the
City Manager to include in the Operating and Capital Budget.
The 2022/2023 Operating and Capital Budget is attached. Please note that the following changes
were made to the budget since it was presented at the July 21, 2022 workshop:
• With the City and Police Benevolent Association in the middle of collective bargaining sessions
to negotiate a new agreement effective October 1, 2022, benefit increases related to the Police
department were conservatively budgeted for FY 2022/23.
• Added funding to Special Events in Community Services for Holiday Lighting Celebration
• Added a one-time bonus for all employees
• Reduced the health insurance increase from 10% to 6% based on final notice from insurance
carrier
• Added $42,500 for an HR Classification and Compensation Study for General Employees
• Increased Landscaping costs by 3.5% for the Brightview contract (last increase was 4 years
ago)
• Increased Half-Cent Sales Tax revenue by $400,000 per State of Florida estimates
As a result, the changes can be reflected in both the "CITY MANAGER PROPOSAL 2022/23" and the
"COMMISSION APPROVAL 2022/23" columns.
Respectfully submitted,
V�.
Ronald J. as on
City Manager
i
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
Q�
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THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
ii
City ®f
Aventura
Government Center
q 19200 West Country Club Drive
Aventura, Florida 33180
Office of the City Manager
September 9, 2022
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: FY 2022/23 Budget Message Updated
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
iii
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 1st 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 4t" 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
iv
the City by only utilizing General Fund Reserves in the case of an emergency or to fund an
unanticipated economic event.
Budget Highlights
The budget process produced a total All Funds budget of $64,522,057 or 5.24% 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 $4,031,669 or 9.99% as compared to
the previous year. The net General Fund operating costs increased by $3,533,663 or 9.57%. 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.
• 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.
• An increase of 6% for health insurance 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. These priorities and goals that the City addresses in the budget,
were developed through prior workshops and conversations.
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.
v
• 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 121" 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 12,000
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 Aventura Youth Council.
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.
vi
• Ensure that redevelopment projects that require land use/zoning revisions do not have a
negative impact on the community.
• Monitor and participate in regional efforts to address the impacts of rising sea level and the
long-range impacts of climate change.
• Implement strategies and recommendations included in the City's Comprehensive Stormwater
Management Plan to address drainage infrastructure improvements and long-range impacts of
climate change.
• Continue the "Go Green Award Program" sponsored by the Community Services Advisory
Board to recognize condominiums and businesses that have made efforts to reduce energy
consumption and implement recycling programs.
• Provide adequate funding to maintain our signature landscape, streets, rights-of-way and
facilities.
• Maintain the silver level certification recognition by the Florida Green Local Government
Program.
• Maintain the development incentives in the City's Green Building Program to encourage
developers to use green building standards.
THE REST OF THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
vii
Summary of All Budgetary Funds
The total proposed budget for FY 2022/23, including all funds, capital outlay and debt service, (net of
interfund eliminations) is $64,522,057. This is $3,211,890 or 5.24% more than the prior year.
Operating expenditures total $44,371,621, 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
PROPOSED %of
FUND AMOUNT BUDGET
General Fund $ 58,791,062 87.91%
Police Education Fund 5,500 0.01%
Transportation &Street Maint. Fund 2,699,500 4.04%
911 Fund 106,800 0.16%
DebtService Funds 2,452,310 3.67%
Capital Projects Fund 864,407 1.29%
Aventura Charter High School Const. Ft - 0.00%
Stormwater Utility Fund 1,402,000 2.10%
Police Offduty Services Fund 550,000 0.82%
Subtotal $ 66,871,579 100.00%
Interfund Eliminations (2,349,522)
Total $ 64,522,057
All Funds
Fund Summary by Percentage
3.67%� 1.29% /-2.10% 0.82Q 0
0.16%
4.04%,
0.01%---------
87.91%
■General Fund ■Police Education Fund Transport.&Street Maint.Fund
■911 Fund Debt Service Funds Capital Projects Fund
Stormwater Utility Fund Police Offduty Services Fund
vlll
Expenditures by category are as follows:
All Funds
Expenditure Category Summary by Amount
PROPOSED %of
CATEGORY AMOUNT BUDGET
Personal Services $ 26,834,434 41.59%
Contractual Services 10,354,330 16.05%
Other Charges/Svcs 6,119,137 9.48%
Commodities 813,350 1.26%
Other Operating Expenses 250,370 0.39%
Capital Outlay 17,698,126 27.43%
Debt Service 2,452,310 3.80%
Total $ 64,522,057 100.00%
All Funds
Category Summary by Percentage
3.80%
27.43%
41.59%
9.48%
AT
0.39 16.05%
1.26%
■ Personal Services ■ Contractual Services Other Charges/Svcs ■ Commodities
Other Operating Exp. Capital Outlay Debt Service
The following chart shows a comparison of each department's budget for the past two (2) years.
The total budget amount is $3,211,890 or 5.24% 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.
ix
All Funds
Departmental Budget Comparison
INCREASE
DEPARTMENT 2021/22 2022/23 (DECREASE) % CHANGE
City Commission $ 154,709 $ 220,213 $ 65,504 42.34%
Office of the City Manager 764,675 1,428,008 663,333 86.75%
Legal 317,000 380,000 63,000 19.87%
City Clerk's Office 380,112 402,348 22,236 5.85%
Finance 1,121,069 1,137,237 16,168 1.44%
Human Resources - 284,919 284,919 100.00%
Information Technology 1,154,235 1,230,980 76,745 6.65%
Police 22,160,700 23,106,853 946,153 4.27%
Community Development 3,107,347 3,705,688 598,341 19.26%
Community Services 2,619,012 3,337,799 718,787 27.44%
Public Works/Transportation 6,129,180 6,367,507 238,327 3.89%
Arts &Cultural Center 886,788 901,444 14,656 1.65%
Non-Departmental 1,545,125 1,868,625 323,500 20.94%
Subtotal 40,339,952 44,371,621 4,031,669 9.99%
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 (51127) -0.21%
Total $61,310,167 $ 64,522,057 $ 3,211,890 5.24%
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
$58,791,062. This is an increase of$3,008,088 or 5.39% 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 27th 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.
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 $3,734,676. This
amount is $452,000 or 13.77% 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.
x
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
$14,260,911 that has been utilized in preparing the budget.
General Fund
Revenues by Source
Locally Levied Taxes
15.91%
Ad Valorem Taxes
32.05% 111
Licenses&Permits
12.83%
Intergovernmental
Revenues
6.35%
Charges For Services
4.91%
Carryover Fines&Forfeitures
24.26% 3.37%
Transfers
0.00%
Misc. Revenues
0.31%
Expenditures
The projected expenditures in the FY 2022/23 General Fund Budget total $58,791,062 and are
balanced with the projected revenues. The operating expenditures have increased by $3,533,663 or
9.58% as compared to the prior year while total expenditures are $3,008,088 or 5.39% more than
the FY 2021/22 amount.
Xi
General Fund
Expenditure Category Summary
INCREASE
CATEGORY 2021/22 2022/23 (DECREASE) % Change
Personal Services $ 24,839,670 $ 26,284,434 $ 1,444,764 5.82%
Contractual Services 6,170,559 7,083,330 912,771 14.79%
Other Charges/Svcs 5,073,634 6,030,927 957,293 18.87%
Commodities 620,800 810,350 189,550 30.53%
Other Operating Expenditures 204,085 233,370 29,285 14.35%
Subtotal 36,908,748 40,442,411 3,533,663 9.57%
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 $ 55,782,974 $ 58,791,062 $ 3,008,088 5.39%
Personal Services
Personal Services increased by $1,444,764 or 5.82% 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 bonus amount that averages 3% per employee for those employees who have not
yet reached their maximum salary range.
• Reflect a one-time bonus of $5,000 for full-time employees and $1,000 for part-time
employees pro-rated based on the amount of time employed at the City during FY2021/22.
The bonuses eligible to be paid out of ARPA grant funds are not included in the budget
presented.
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.
• 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.
xii
• 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 SofferAventura 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 SofferAventura High School Fund Budget
Document.
Human Resources was grouped with Finance lastyear(FY 2021/22)
B. Employees covered under a Collective Bargaining Agreement with Dade County Police
Benevolent Association ("Agreement")— General Information:
• Covers Police Officers and Sergeants.
• On October 1, 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.
• 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%.
• Reflect a one-time bonus of $5,000 for full-time employees and $1,000 for part-time
employees pro-rated based on the amount of time employed at the City during FY2021/22.
The bonuses eligible to be paid out of ARPA grant funds are not included in the budget
presented.
Number of Employees: 85
• 85 Full-time (one detective and one officer was added for FY2022/23 to meet the needs of
the department).
• N/A Part-time (no change from the prior year).
xiii
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 candidates for 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 finalized negotiations with its current
carrier for Group Health Plan, Vision Plan and Employee Assistance Program ("EAP"). A 6%
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 $7,083,330 or 12.05% of the General Fund
budget. This is an increase of $912,771 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 $6,030,927 or 10.26% of the General Fund
budget. This is an increase of $957,293 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 was 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 1.38% 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
• $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.
xiv
General Fund
Summary of Expenditures by Department
INCREASE
CATEGORY 2021/22 2022/23 (DECREASE) % Change
GENERAL GOVERNMENT
City Commission $ 154,709 $ 220,213 $ 65,504 42.34%
Office of the City Manager 764,675 1,428,008 663,333 86.75%
Legal 317,000 380,000 63,000 19.87%
City Clerk's Office 380,112 402,348 22,236 5.85%
Finance 1,121,069 1,137,237 16,168 1.44%
Human Resources - 284,919 284,919 100.00%
Information Technology 1,154,235 1,230,980 76,745 6.65%
Total General GOVt 3,891,800 5,083,705 1,191,905 30.63%
PUBLIC SAFETY
Police 21,507,990 22,454,143 946,153 4.40%
Community Development 3,107,347 3,705,688 598,341 19.26%
Total Public Safety 24,615,337 26,159,831 1,544,494 6.27%
COMMUNITY SERVICES
Community Services 2,619,012 3,337,799 718,787 27.44%
Public Works/Transportation 3,350,686 3,091,007 (259,679) -7.75%
Arts & Cultural Center 886,788 901,444 14,656 1.65%
Total Community Sacs. 6,856,486 7,330,250 473,764 6.91%
OTHER NON-DEPARTMENTAL
Non-Departmental 1,545,125 1,868,625 323,500 20.94%
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 20,217,276 (202,075) -0.99%
TOTAL $ 66,782,974 $ 68,791,062 $ 3,008,088 5.39%
Police
Finance 38.19%
1.93% r
Human Resources 1 City Clerk's Office 0.48%
0.68%
Legal
0.65% Community
Development
6.30
Information Technolo ----------
2. Community Services
Office of the City
Manager
2.43
City Commission
0.37% Transfers Public Works/Trans.
4.02% 5.26%
Non-Departmenta Arts&Cultural Center
Capital Outlay 3.18% 1.53%
27.21%
XV
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.
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
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) (290) — 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
2022/23 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
xvi
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 $550,000.
Summary
I am pleased to submit to you this FY 2022/23 budget document which has since been updated from
the July 21, 2022 budget review meeting. Its preparation and formulation could not have been
accomplished without the dedicated assistance and efforts of all Department Directors and the
Finance Director. I am also extremely grateful to the City Commission for their continued support in
assuring that this City remains the City of Excellence.
Respectfully submitted,
Ronald J. as on
City Manag
xvii
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
Q�
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CITY OF AVENTURA
ORGANIZATION CHART
Residents
i
City Commission
City Attorney City Manager City Clerk
Legal Ser.-izes AQminr&tr n Mrnutes
BudgebICIF Preparation Recmdr.R-2tention
Cusiamer ervice Clercal Svpporl
Grgani?ab nal Overught Elecoons
Public Safw Cmrnunity Finance Community
Development Scrviccs
D�p3rtrri Mt DrsparNnent
Polic-e Planning Finance+Axoundng Packs
Pairal Zoning Purmasmg Special Events
C,ornnlWniky Relakons gu,Idmg InSpeCGon$ Fteoreabon Programming
Criminal Inveslima fortis Code Enfort*n*nt Aftetir Leaguer,
Traffic Enforcement Eoanomic developmerd Community Recreation Censer
Emergency Preparedness Occupational Licenses Community Garden
Charter School A Cultural Human Information Public 1NarksJ
C&rFbIW R sourc Technology Transports#ion
Department Department Department Departlmerrl Departrnent
Personnel Iniformi3¢on Man$gemenl ROW'1rledian frlawerranne
K B School Faality Managemem h4ass transd
Don SofiecAMenlura Performing Arig Programming Risk Mlanagemeni communications
High School. CommundY FaCihties MairilenaMCe
Caprlal Pro)eds
'Wnagernenl Provided tq CSVSA Stornmallar Drainage Mair&nam*
Fr plain Ma nagerywt
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.
xix
GOVERNMENT FIRMCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PkLNENTLDTO
lity of Aventu rn
Florida
For the FiscaL Year Ek-girninS
October 01, 2021
-
OAA011G.
Fxmmdrr Dlrechar
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.
xx
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
� 1
•1
1
INTRODUCTION
1
Community Profile City Facts:
Location:
Location and Size • 12 miles north of Miami
The City of Aventura, (the "City") one of Miami- • 12 miles south of Fort Lauderdale
Dade's newest communities, was incorporated on • 1 mile west of the Atlantic Ocean
November 7, 1995 and is a young, vibrant, full-
service municipality. The City has a diverse Zip Codes: 33180, 33160
demographic base and is recognized Police Force: 92 Sworn Officers /37 Civilians
internationally as a premier location in which to
live, shop and play. Major Economic Drivers: Retail and Medical
The City has a land area of 3.2 square miles and is Number of Businesses: 2,414
home to 38,041 residents. It is located on the
Intracoastal Waterway in northeast Miami-Dade Government Structure
County and is conveniently located between Miami The form of government used in the City of
and Fort Lauderdale, just east of I-95. Aventura, pursuant to its Charter, is a Commission-
The northern boundary of the City is the Miami- Manager form of government. Under this form of
Dade/Broward County line, the western is the government the City Commission is the legislative
Florida East Coast ("FEC") Railroad, the eastern is branch of the government and the City Manager is
the Intracoastal Waterway and the southern the executive branch of the government. The City
boundary is NE 176t" Street. Commission enacts Ordinances, the laws of the
City, adopts Resolutions authorizing actions on
behalf of the City, reviews plans for development
'IenteYlcn PertLa�,d� a{c and establishes the policies by which the City is
I.^.Y:.rrra L--. • governed. The City Manager is the Chief Executive
` Officer of the City, overseeing the day-to-day
Ir � l'Q U5M1I3 operations, administering the City's service
�,y,. LOOPer C'Sy providers, preparing long range plans and
': MR
I1-wP' HS}�'5R64d
implementing the policies established by the City
Commission.
La lr a Liiuna. i I r 4
�-TF�
-r3 -t N' ru' tY The City Commission hires the City Attorney, City
Clerk and the City Manager who then hires all
NohthMliarMf subordinate employees.
a LV
art G V1 I.3-91! The City Commission is comprised of seven (7)
II t members, including the Mayor and six (6)
�+ Yw SCrh Commissioners.
L i ens.„�E-1.
. _ fa2$ LC.iPy Mimi
"Jil-' wcz-t=h�=t�* The Mayor is the ceremonial leader of the City, the
Aventura is an upscale condo community with presiding officer at Commission Meetings and is a
some of South Florida's best-known large-scale voting member of the Commission, with his/her
condominium projects and apartment buildings. vote having no more or less weight than that of any
Restaurants, movie theaters and the Aventura Mall other member of the Commission. While the
are conveniently located nearby and downtown leading political figure of the City, the Mayor does
Fort Lauderdale and Miami are just 20 minutes not bear the responsibility nor has the authority of
away. directing the day-to-day municipal activities. The
Mayor executes all Ordinances, Resolutions and
issues Proclamations on behalf of the City, and
represents the City to other public and private
entities. The position of Mayor is considered to be
"part-time" and not an employee of the City. The
2
Mayor is elected at large to a four-year term and school serves 1,032 Aventura schoolchildren
may reside in any area of the City. from kindergarten to 81" grade.
• In 2010, the City's Arts & Cultural Center
City Commissioners each have the same authority opened and has provided numerous
and ability to bring, discuss and vote on matters performing arts and cultural events for all age
before the Commission. The position of groups in the community.
Commissioner is considered to be "part-time" and • Three (3) years ago, the City completed
not an employee of the City. construction of the Don Soffer Aventura High
School which opened in August 2019. In
For election purposes, the City is divided by the August 2022, it is anticipated that 800 91n 10th
William Lehman Causeway into two (2) areas. The 11t" and 12t" grade students will attend the
City Charter requires that two (2) Commissioners School.
reside in the northern area, two (2) Commissioners
reside in the southern area and two (2) Privatized/Contracted City Services
Commissioners and the Mayor shall be elected The City has adopted a model of privatizing many
without regard to residence in any particular area. service areas of its operations over the years. This
model has served us well by providing for a more
The City Commission is committed to providing cost effective service delivery system, as
quality municipal services at the lowest possible compared to the traditional government structure.
cost. The City's operating departments include the We are firm in our knowledge that we must
City Commission, Office of the City Manager, continue to remain prudent and conservative in our
Legal, City Clerk's Office, Finance, Information financial management of the City while at the same
Technology, Police, Community Development, time maintain the high standard of providing
Community Services, Public Works/Transportation, services to the community.
Arts & Cultural Center, Non-Departmental, Charter
School and the Don Soffer Aventura High School. A list of the Privatized/Contracted City Services
can be found on the bottom of page 20.
Always progressing...
Since the City's incorporation, millions of dollars Incorporation Accomplishments
have been spent on infrastructure improvements ❖ Highly Visible Police Department, Low
including streets, sidewalks, lighting, park Crime Rate
development, beautification projects, drainage, ❖ Strong and Growing Economic Base
pedestrian and safety improvements. Some of ❖ Lowest Tax Rate— No Increase for the
these improvements include: Past 26 Budgets
• A state-of-the-art Government Center provides ❖ New Parks and Recreational Opportunities
a one-stop-shop for its residents and houses for All Age Groups
all governmental operations, including ❖ Citywide Shuttle Bus Service— Ridership
Commission Chambers, Police Station and Continues to Expand
administrative offices. ❖ Road and Safety Improvements—Traffic
• A Community Recreation Center situated on Lights, Sidewalks
2.8 acres of land in a park like setting on the ❖ New Land Development Regulations—
waterfront. This 25,000 square foot facility Control Over Zoning
includes a gym, meeting rooms, computer lab, ❖ Citywide Beautification Program— Bus
exercise and aerobic facilities. Shelters and Benches
• The first municipal-run charter school in Miami- ❖ High Landscape and Roadway
Dade County. In order to address the growing Maintenance Standards
number of families with school age children, ❖ Reduced Costs to Citizens— City's
the City Commission chose to take an Assumption of roads, landscaping and bus
aggressive approach to meet its changing service
demographics. Doors opened to the Aventura ❖ "A" rated Charter School
City of Excellence School in the fall of 2003 ❖ Community Recreation Center
which is adjacent to the Community Recreation ❖ Government Center
Center. The 84,000 square foot state-of-the-art ❖ Arts & Cultural Center
3
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k7,
y _" .
❖ The opening of the Don Soffer Aventura
High School in August 2019
❖ The offering of On-Demand Transportations
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
28t" municipality. Incorporation afforded residents
the opportunity to improve the quality of
government services they receive and take control Budget Procedures and Process
of the City's destiny. Since incorporation, a great
deal of progress has been made to accomplish the Budget System
goals of incorporation with the creation of our own The City of Aventura uses the Budgeting by
police force, new and expanded parks and Objectives Process in the formulation of its budget.
recreation opportunities and citywide beautification Departmental Budgets include a Recap page that
projects. Aventura is governed by a commission- contains the Department Description and
manager form of government, combining the Personnel Allocation Summary and Organization
political leadership of its elected officials with the Chart. Each department also includes an
executive experience of its City Manager. This Objectives page and a Budgetary Account
structure is vastly different from that of other local Summary. The Objectives page presents a review
governments, emulating the private sector by of the department objectives and
privatizing services and emphasizing customer performance/workload indicators. The Budgetary
service based on the following principles: Account Summary provides expenditure detail and
• Prompt response to citizen requests. a comparison of current and previous year's
expenditures. The Budgetary Process is intended
• One-stop service for permits and business to be very valuable in communicating with the City
licenses.• Commitment to public involvement. Commission and the City's residents.
• Utilization of"Electronic Government" to Basis of Budgeting
provide service and information. The Basis of Budgeting refers to the method used to
• Commitment to hiring only the most determine when revenues and expenditures are
qualified and highly motivated employees. recognized for budgetary purposes. Budgets for
• Limiting the number of employees by governmental funds are adopted on a basis that is
privatizing or contracting with the private consistent with Generally Accepted Accounting
sector for many services. Principles ("GAAP") which require recognition of
• A professional, businesslike manner at all transactions or events on a modified accrual basis
times. of accounting. This basis of accounting recognizes
• An emphasis on quality not quantity. increases and decreases in financial resources only
• A high quality of life for citizens, to the extent that they reflect near-term inflows or
businesses and visitors. outflows of cash. The City of Aventura's budget
• A safe and secure environment to live and follows "GAAP" for budgeting purposes and its
work. budgeting basis is modified accrual.
• Low taxes.
• Establishing a small number of operating Budget Process
departments that work closely with the The City's fiscal year begins on October 1st and
community. 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
4
Proposed Operating and Capital Budget for the The entire budget process encompasses
coming year no later than July 15t" of each fiscal approximately five (5) months of the fiscal year.
year. The preliminary millage rate is based on the During this period, meetings were held with
certified taxable value. The appropriations Department Directors, the City Commission and
contained in the proposed recommendation shall the public to insure representative input. The
not exceed the funds derived from taxation and budget calendar that follows details the actions
other revenue sources. taken during the budget process.
The City's Budget process began in April with a Budget Adoption
staff meeting between the City Manager and The budget is approved via Ordinance at two (2)
Department Directors to review budget philosophy public meetings scheduled for September
and develop overall goals and objectives. conducted by the City Commission. The adopted
Anticipating the rest of the current fiscal year and budget is integrated into the accounting software
looking at the upcoming fiscal year, Directors system effective October 1st
review the needs of their respective departments
based on the community at large. The statistics Budget Control/Monitoring
and demographics of Aventura are used to for Funds appropriated in the Budget may be expended
example assist with the programming and staff by and with the approval of the City Manager in
levels in the Community Services Department. accordance with the provisions of the City Charter
and applicable law. Funds of the City shall be
The Finance Department prepares the budgets for expended in accordance with the appropriations
the Departments to enter the upcoming fiscal year provided in the Budget and shall constitute an
amounts into. In the month of April, Department appropriation of the amounts specified therein.
Directors update their respective budgets for the Supplemental appropriations or the reduction of
upcoming fiscal year as well for submission to the appropriations, if any, shall be made in accordance
Finance Department for review. During this time with Section 4.07 of the City Charter.
period, the revenue estimates are prepared by the
Finance Department. In May, the budgets for the The Budget establishes a limitation on expenditures
City are given to the City Manager and meetings by department total. Said limitation requires that the
conducted between the City Manager, the Finance total sum allocated to each department for operating
Department and the Departments. During that and capital expenses may not be increased or
process, Departments can explain their requested decreased without specific authorization by a duly-
budgeted numbers and additions and/or deletions enacted Resolution/Ordinance affecting such
to those requests are done by the Finance amendment or transfer. Therefore, the City Manager
Department. The budgets are balanced by the may authorize transfers from one individual line item
Finance Department and printed and distributed account to another, so long as the line item accounts
throughout the City for the City staff and are within the same department and fund.
Commission for the budget workshop in July.
• The "Personnel Allocation Summary"
Any changes the Commission makes at the enumerates all authorized budgeted positions.
workshop are entered into the budget thereafter However, the City Manager may amend said
and balanced. An updated budget is prepared authorized budgeted positions in order to
ahead of the September hearings. After the first address the operating needs of the department
hearing in September, the budget ad along with the so long as sufficient budgeted funds are
notice of tax increase ad is prepared by the available.
Finance Department for publication in the
newspaper before the second hearing in The budget is continually monitored to track
accordance with State of Florida TRIM guidelines. variances between actual and budgeted amounts.
Once the second hearing takes place and the Significant variances are investigated and
millage and budget are adopted, the budget award monitored for corrective action. Quarterly review
is submitted to the Government Finance Officers meetings are held with the Assistant City Manager
Association (GFOA) for review. — Finance and Administration and City Manager.
5
Encumbrances do not constitute expenditures or modified accrual accounting when the related fund
liabilities in the current year, but instead are liability is incurred. Exceptions to the general rule
defined as commitments related to unperformed are principal and interest on general long-term debt
contracts for goods or services, which are only which is recognized when due.
reported in governmental funds.
The City applies all applicable Governmental
Budget Amendment Accounting Standards Board ("GASB")
Upon the passage and adoption of the budget for the pronouncements as well as the following
City of Aventura, if the City Manager determines that pronouncements issued on or before November
the department total will exceed its original 30, 1989, unless those pronouncements conflict
appropriation, the City Manager is authorized to with or contradict GASB pronouncements:
prepare such Resolutions/Ordinances for Financial Accounting Standards Board ("FASB")
consideration by the City Commission as may be statements and interpretations, Accounting
necessary and proper to modify any line item from Principles Board ("APB") opinions and Accounting
the Budget. Research Bulletins ("ARBs").
The Budget Amendment Process will differ as to During June 1999, the GASB issued Statement
form depending on whether or not the original No. 34. This statement established new accounting
budget appropriation is exceeded as follows: and financial reporting standards for state and local
governments, which have been appropriately
• Any change or amendment to the budget that implemented by the City.
will increase the original total appropriated
amount can only be accomplished with the Fund Structure
preparation of an Ordinance requiring two (2) The accounts of the City are organized and
public hearings and approval by the City operated on the basis of funds and account
Commission. groups. A fund is an independent fiscal and
accounting entity with a self-balancing set of
• Any change or amendment to the budget which accounts. Fund accounting segregates funds
transfers monies within a fund but does not according to their intended purpose and is used to
increase the total appropriated amount can be aid management in demonstrating compliance with
accomplished with the preparation of a the finance-related legal and contractual
Resolution. This does not require a public provisions. The minimum number of funds is
hearing, however, approval by the City maintained consistent with legal and managerial
Commission is still necessary. requirements. Account groups are a reporting
device to account for certain assets and liabilities
Basis of Accounting of the governmental funds not recorded directly in
Basis of Accounting refers to the time period when those funds. The following governmental funds
revenues and expenditures are recognized in the have annual appropriated budgets:
accounts and reported on the financial statements.
Basis of accounting relates to the timing of the Government Fund Types
measurements made, regardless of the The General Fund is the City's primary operating
measurement focus applied. fund. It accounts for all financial resources of the
City, except those required to be accounted for in
The accrual basis of accounting is followed for the another fund. Resources are derived primarily from
proprietary fund types. The modified accrual basis ad valorem taxes, utility taxes, franchise fees,
of accounting is followed in the governmental fund intergovernmental revenues and charges for
types and the expendable trust funds type. Under services. Expenditures are incurred to provide
the modified accrual basis of accounting, revenues general government, public safety, community
are recorded when susceptible to accrual, that is, development and community services.
when they are both measurable and available.
Available means collectible within the current period Special Revenue Funds account for revenue
or soon enough thereafter to pay current liabilities. sources that are legally restricted to expenditures
Expenditures are generally recognized under the of specific purposes (excluding pension trusts and
6
major capital projects). Included in the budget are The Police Offduty Services Fund was established
the following special revenue funds: to account for revenues and expenditures
associated with services provided by offduty Police
• Police Education Fund (110) Officers in private customer details to the various
• Transportation & Street Maintenance Fund businesses and condominium associations.
(120) Included in the budget is the following:
• 911 Fund (180)
• Police Offduty Services Fund (620)
The Debt Service Funds account for the servicing
of general long-term debt and are comprised of the Proprietary Funds
following funds: The Enterprise Fund is used to account for
operations that are financed and operated in a
• Debt Service Fund Series 2010 & 2011 (230) manner similar to a commercial enterprise, where
• Debt Service Fund Series 2012 (A) (250) the intent of the governing body is that the costs of
• Debt Service Fund Series 2012 (B) (290) providing goods or services to the general public
• Debt Service Fund Series 2018 (291) on a continuing basis be financed or recovered
primarily through user charges, or where the
The Capital Projects Funds accounts for the governing body has decided that periodic
acquisition and/or construction of major capital determination of the revenue earned, expenses
projects funded by impact fees or other revenues incurred, and/or net income is appropriate for
earmarked for specific projects. Included in the capital maintenance, public policy, management
budget is the following Capital Projects Funds: control, accountability or other purposes. Included
in the budget is the following Enterprise Fund:
• Capital Projects Fund (392)
• Stormwater Utility Fund (410)
City of Aventura Budgeted Funds
and Street
Fund
Governmental Funds ProprIetary Fund
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Funds Excluded from the Adopted Budget
Don Soffer Aventura High School ("DSAHS")
American Rescue Plan Act ("ARPA") (101) Charter High School Fund (191)
• As part of the American Rescue Plan Act The DSAHS is a tuition-free public charter
(ARPA), the U.S. Department of the high school that opened in August 2019 to
Treasury launched the Coronavirus State 200 91" grade students. In August 2020 101n
and Local Fiscal Recovery Funds, which grade was added bringing the total
provides $350 billion in emergency funding enrollment to 415 students. In August 2021,
for eligible state, local, territorial, and tribal the 11t" grade will be added bringing the total
governments. The intent of these funds is enrollment to 620 students and in August
to aid and assist eligible governmental 2022 the 121" grade will be added to bring
entities in recovery efforts resulting from total projected enrollment to 800 students.
the economic fallout of the COVID-19
pandemic. All funds must be obligated by The City has entered into a separate
December 31, 2024, and expended by management agreement with CSUSA to
December 31, 2026. provide the services necessary to organize,
manage, staff, operate and maintain the
Aventura Charter High School Construction Fund DSAHS. The current year operating budget is
(393) accounted for in a separate special revenue
• The Aventura Charter High School fund and was prepared by CSUSA in
Construction Fund was established to collaboration with the City's professional
account for the funding sources and uses staff.
related to the construction and quipping of
the Don Soffer Aventura High School. As of Both ACES and the DSAHS have July 1 —
September 9, 2021, the remaining June 30 fiscal years. Their budgets are
expenditure being funding from this Fund adopted separately from each other and
was completed. apart from the City, by the Commission in
May of each year.
Aventura City of Excellence School ("ACES")
Charter School Fund (190) Blended Component Units
• The City owns and operates a charter K-8 The financial reporting entity consists of the City,
school which is accounted for in a separate organizations for which the City is financially
special revenue fund. The City previously accountable and other organizations for which the
entered into an agreement with Charter nature and significance of their relationship with
Schools USA ("CSUSA") to provide the City are such that exclusion would cause the
administrative and educational services to reporting entity's financial statements to be
ACES. misleading or incomplete. The City is financially
accountable for a component unit if it appoints
General
® ® a voting majority of the impose
it on' l
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
In Operating` has one blended component unit: Don Soffer
In Each Schccl' Budget
ACFR
Aventura High School Foundation, Inc. (the trade-offs of expenses or revenues at the
"Foundation"). same time. This applies to personnel,
equipment and any other peripheral
In June 2019, the City Commission approved expenses associated with the service.
Resolution No. 2019-29, which approved the 3. The City shall continue to support a
articles of incorporation for the creation of the scheduled level of maintenance and
Foundation. The Foundation was created as a replacement of its infrastructure.
Florida not-for-profit 501(c)(3) corporation which 4. The City shall support capital expenditures
may seek and find contributions for the that reduce future operating costs.
improvement and operation of the Don Soffer
Aventura High School Fund (a special revenue Capital Budget Policies
fund of the City). The Foundation is governed by a 1. Each year, the City prepares a five-year
Board of Directors that are approved by the City capital improvement program ("CIP")
Commission. Separate financial statements of the analyzing all anticipated capital
blended component unit are not issued. 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
Financial Policies replacement costs. The budget will provide
for the adequate maintenance and the
The City's financial policies, compiled below, set orderly replacement of the capital
forth the basic framework for the overall fiscal equipment from current revenues wherever
management of the City. Operating independently possible.
of changing circumstances and conditions, these 3. The City will provide sufficient funds to
policies assist the decision-making process of the replace and upgrade equipment as well as
City Manager and City Commission. These policies to take advantage of new technology
provide guidelines for evaluating both current thereby ensuring that employees have safe
activities and proposals for future programs. and efficient tools to provide their service. It
reflects a commitment to further automation
Most of the policies represent long-standing and use of available technology to improve
principles; traditions and practices that have productivity in the City's workforce. The
guided the City in the past and have helped objective for upgrading and replacing
maintain financial stability over the last 27 years. equipment includes: (1) normal
They are reviewed annually as a decision-making replacement as equipment completes its
tool and to ensure their continued relevance in an useful life, (2) upgrades to new technology,
ever-changing environment. and (3) additional equipment necessary to
service the needs of ACES and the
Operating Budget Policies DSAHS.
1. The City will maintain at a minimum, an 4. The City will use the following criterion to
accessible cash reserve equivalent to eight evaluate the relative merit of each capital
(8)weeks of operating costs. project. Capital expenditures will foster
2. No new or expanded services shall be goals of:
implemented without a corresponding a) Projects specifically included in an
revenue source or the implementation of approved replacement schedule.
10
b) Projects that reduce the cost of 17. The City will strive to maintain an
operations. unreserved General Fund balance at a
c) Projects that significantly improve level not less than 10% of the annual
safety and reduce risk exposure. General Fund revenue.
5. The classification of items as capital or 18. If new project appropriation needs are
operating will be determined by two (2) identified at an interim period during the
criteria - cost and frequency. Generally, a fiscal year, the funding sources will be
capital project has a "useful life" of more identified and mid-year budget
than one (1) year and a value of $5,000 or amendments will be utilized to provide
more. formal budgetary authority. In addition,
6. The City will coordinate development of the budget amendments may be utilized to
CIP with the development of the operating increase appropriations for specific capital
budget. Future operating costs associated projects.
with new capital improvements will be
projected and included in the operating Revenue Policies
forecasts. 1. The City will attempt to maintain a
7. The first year of the five-year CIP will be diversified and stable revenue system as a
used as the basis for formal fiscal year shelter from short-run fluctuations in any
appropriations during the annual budget single revenue source.
process. 2. The City will attempt to obtain new revenue
8. The City will maintain all of its assets at a sources as a way of ensuring a balanced
level adequate to protect the City's capital budget.
investment and to minimize future 3. The City will review fees/charges annually
maintenance and replacement costs. and will design or modify revenue systems
9. The City will identify the estimated cost of to include provisions that automatically
capital projects and prepare a funding allow charges to grow at a rate that keeps
projection that considers revenues and pace with the cost of providing the service.
operating costs to be included in the CIP
document that is submitted to the City Cash Management/Investment Policies
Commission for approval.
10. The City will determine the most On February 7, 2019, the City Commission re-
appropriate financing method for all new adopted, by Resolution, Chapter 6.6 of the
projects. Administrative Policy Directives and Procedures
11. If appropriate, the City will attempt to Manual, entitled "Investment Objectives and
maintain a mixed policy of pay-as-you-go Parameters" as the City's Investment Policy for the
and borrowing against future revenues for Management of Public Funds. The Policy was
financing capital projects. adopted in accordance with Section 218.415, F.S.,
12. The City will maintain ongoing and its underlying objective is to properly manage
maintenance schedules relating to road, and diversify the City's investments to ensure:
sidewalk and drainage system
improvements. 1. Safety of Capital
13. The City will address and prioritize 2. Liquidity of Funds
infrastructure needs on the basis of 3. Investment Income
protecting the health, safety and welfare of
the community. The purpose of this policy is to set forth the
14. A CIP preparation calendar shall be investment objectives and parameters for the
established and adhered to.
15. Capital projects will conform to the City's management of public funds of the City. These
policies are designed to ensure the prudent
Comprehensive Plan. management of public funds, the availability of
16. Long-term borrowing will not be used to operating and capital funds when needed and a
fund current operations or normal competitive investment return. This investment
maintenance. policy applies to the investment of public funds in
excess of amounts needed to meet current
11
expenses, which includes cash and investment
balances of City funds. b) Prepaid Expenditures
The Prepaid Expenditures Fund Balance
A Complete list of the City's investment categories Reserve is established to indicate those
may be found in ("APPENDIX B") entitled amounts relating to prepaid expenditures
Authorized Investment Summary Table. that are not in a spendable form.
Fund Balance Policies Fund Balance — Restricted
Includes amounts that can be spent only for the
specific purposes stipulated by external resource
The City hereby establishes and will classify providers (e.g., creditors, grant providers,
reservations of General Fund, Fund Balance, as contributors or laws or regulations of other
defined herein, in accordance with GASB governmental entities), constitutionally, or through
Statement No. 54 Fund Balance Reporting and enabling legislation (that is, legislation that creates
Governmental Fund Type Definitions. This policy a new revenue source and restricts its use).
shall primarily apply to the City's General Fund. Effectively, restrictions may be changed or lifted
Fund Balance shall be composed of only with the consent of resource providers and
nonspendable, restricted, committed, assigned and when they are legally enforceable.
unassigned amounts.
Fund Balance information is primarily used to Fund Balance —Committed
identify the available resources to repay long-term Includes amounts that can be used only for the
debt, fund capital improvements, stabilize property specific purposes as established by the adoption of
tax rates, or enhance the City's financial position, this policy and the annual budget ordinance by the
in accordance with policies established by the City City Commission. Commitments can only be
Commission. removed or changed by taking the same action
Fund Balance Definitions and Classifications
that originally established the commitment (e.g., an
ordinance).
Fund Balance — refers to the difference between Committed Fund Balance remains binding unless
assets and liabilities reported in a governmental removed in the same manner in which it was
fund. Listed below are the various Fund Balance established. The action to impose the limitation on
categories (in order from most to least restrictive). resources needs to occur prior to the close of the
fiscal year, although the exact amount may be
Fund Balance — Nonspendable determined subsequently. Contractual obligations
Includes amounts that are not in a spendable form should be incorporated to the extent that existing
(e.g., inventory) or are required, either legally or resources in the fund have been specifically
contractually, to be maintained intact (e.g., committed for use in satisfying those contractual
principal of an endowment fund). obligations. Encumbrances may be reported as
Examples include: committed.
• Inventory
• Prepaid Expenditures The City hereby establishes the following
• Long-Term Portion of Receivables Committed Fund Balance Reserves in the General
• Corpus of a Permanent Fund Fund:
a) Capital Reserve
The City hereby establishes the following The Capital Fund Balance Reserve is
Nonspendable Fund Balance Reserves in the committed by the City Commission as set
General Fund: forth in the annual budget ordinance (and
any amendments thereto) to be utilized in
a) Inventory Reserve future years to fund various capital needs.
The Inventory Fund Balance Reserve is
established to indicate those amounts
relating to inventories that are not in a
spendable form.
12
b) Hurricane/Emergency Recovery a fund balance deficit, then it will be reported as a
Operating Reserve negative amount in the unassigned classification in
The Hurricane/Emergency Recovery that fund. Positive unassigned amounts will be
Operating Fund Balance Reserve is to be reported only in the General Fund. The Minimum
maintained by the City Manager at a Level of Unassigned Fund Balance of the General
minimum level of $5,000,000 for the Fund, at the beginning of each fiscal year, shall not
purposes of responding to and providing be less than 10% of the annual General Fund
relief and recovery efforts to ensure the revenue. In any fiscal year where the City is unable
maintenance of services to the public to maintain this 10% minimum reservation of fund
during hurricane/emergency situations. balance as required in this section, the City shall
Such emergencies include, but are not not budget any amounts of unassigned fund
limited to hurricanes, tropical storms, balance for the purpose of balancing the budget. In
flooding, terrorist activity and other natural addition, the City Manager will make every effort to
or man-made disasters. Additional funds reestablish the minimum Unassigned Fund
may be appropriated when necessary via a Balance in a 24 — 36 month period beginning with
budget amendment ordinance. This the year from which the reserve funds fell below
Reserve may not necessarily be the 10% threshold.
established in the annual budget. In the
event these funds are utilized, they should Spending Order of Fund Balance
be replenished in order to prepare for The City uses restricted amounts to be spent first
possible future events. The City will make when both the restricted and unrestricted fund
every effort to replenish this reserve over a balance is available unless there are legal
five-year period beginning with the documents/contract that prohibit doing this, such
completion of recovery from the event for as in grant agreements requiring dollar for dollar
which the reserve funds were used. spending. Additionally, the City would first use
committed fund balance, followed by assigned fund
Fund Balance—Assigned balance and then unassigned fund balance when
Includes amounts that the City intends to use for expenditures are incurred for purposes for which
specific purposes or projects as authorized by the amounts in any of the restricted fund balance
City Manager. In governmental funds other than classification could be used. Open encumbrances
the General Fund, assigned fund balance at the end of the fiscal year may only be classified
represents the amount that is not restricted or as committed or assigned, depending on at what
committed. This indicates that resources in other level of authorization originally established them.
governmental funds are, at a minimum, intended to
be used for the purpose of that fund. An Annual Review and Determination of
appropriation of existing fund balance to eliminate Fund Balance Reserve Amounts
a projected budgetary deficit in the subsequent The City Manager shall issue a report on an annual
year's budget in an amount no greater than the basis to the City Commission outlining compliance
projected excess of expected expenditures over with the fund balance policy
expected revenues satisfies the criteria to be
classified as an assignment of fund balance. Accounting, Auditing, and
Encumbrances resulting from issuing purchase Financial Reporting Policies
orders as a result of normal purchasing activities An independent audit will be performed annually.
approved by appropriate officials may be reported The City will produce annual financial reports in
as assigned. accordance with GAAP as outlined by the GASB.
Fund Balance— Unassigned Financing Programs and Debt Administration
Unassigned fund balance for the General Fund
includes all amounts not contained in the other The City currently has four (4) outstanding long-
classifications. Unassigned amounts are the term debt issues. At September 30, 2022, the
portion of fund balance which is not obligated or projected aggregate outstanding principal balance
specifically designated and are generally available will be $16,880,000.
for any purpose. If another governmental fund has
13
Debt Service Fund Series 2010 & 2011 (230) approximately $368,000 and $411,000 for Debt
Due to a very favorable interest rate environment, Service Funds 250 and 290, respectively per year
in September of 2010, the City issued a partial over the 15-year life of the obligation. The interest
advance refunding of the original Series 1999 rate is locked at 2.65%.
Revenue Bonds with a Bank Loan (described
below) that resulted in a more than $1.1 M NPV Debt Service Fund Series 2018 (291)
savings over the life of the loan. The remaining The Series 2018 Revenue Bonds are bank
portion of the original Series 1999 Revenue Bonds qualified debt, secured solely by a covenant to
was refunded in February of 2011 and resulted in a budget and appropriate the required debt service
nearly $530,000 NPV savings over the life of its payments each year. This loan is structured the
loan. same as a serial bond issue with principal and
interest payments due on February 1st and August
The Series 2010 Revenue Bonds are bank 1 st of each year with the final maturity on August 1,
qualified debt, secured solely by a covenant to 2038. Debt service requirements average
budget and appropriate the required debt service approximately $497,000 per year over the 20-year
payments each year. This loan is structured the life of the obligation. The interest rate is locked at
same as a serial bond issue with principal 3.68%.
payments due on April 1st and semi-annual interest
payments due on April 1st and October 1st of each Debt Policy and Administration
year with the final maturity on April 1, 2029. Debt The City has established an informal policy
service requirements average approximately regarding the utilization and management of debt
$751,000 per year over the 19-year life of the instruments. Debt is used for a variety of purposes.
obligation. The interest rate is locked at 3.42%. The principal use of debt by the City has been for
making capital expenditures. This informal policy
The Series 2011 Revenue Bonds are bank was formed to establish criterion and procedures
qualified debt, secured solely by a covenant to for the issuance of debt financing by the City. This
budget and appropriate the required debt service Debt Policy supports the commitment of the City
payments each year. This loan is structured the Commission, management, staff and other
same as a serial bond issue with principal decision makers to adhere to the sound financial
payments due on April 1st and semi-annual interest management practices including full and timely
payments due on April 1st and October 1st of each repayment of all borrowings and achieving the
year with the final maturity on April 1, 2029. Debt lowest possible cost of capital.
service requirements average approximately
$406,000 per year over the 19-year life of the 1. General
obligation. The interest rate is locked at 3.64%. a) The City will analyze all funding
alternatives in order to minimize the
Debt Service Fund Series 2012 (A) (250) & impact of debt structures on the
Series 2012 (B) (290) taxpayers.
Due to a very favorable interest rate environment, b) The City may utilize debt to refinance
in June of 2012, the City refunded the original current debt or for the acquisition,
Series 2002 Revenue Bonds with a Bank Loan construction or remodeling of capital
(described below) that resulted in a more than improvement projects that cannot be
$2.5M NPV savings over the life of the loan. funded from current revenue sources or
in such cases wherein it is more
The Series 2012 Revenue Bonds are bank equitable to the user of the project to
qualified debt, secured solely by a covenant to finance the project over its useful life.
budget and appropriate the required debt service
payments each year. This loan is structured the 2. Debt Structure
same as a serial bond issue with principal The City may consider the use of credit
payments due on August 1st and semi-annual enhancements (letters of credit, bond
interest payments due on February 1st and August insurance, surety bonds, etc.) when such
1st of each year with the final maturity on August 1, credit enhancements process cost
2027. Debt service requirements average effective.
14
Commission considers the asset's useful life and
3. Issuance of Obligations current economic conditions, to determine the
a) The City may retain an independent appropriate type of financing instrument.
financial advisor for advice on debt
structuring and marketing debt Cash Management
issuances.
b) The City may also retain independent Pooled Cash
bond counsel and disclosure counsel The City maintains a pooled cash account for all
for legal and procedural advice on all funds, enabling the City to invest large amounts of
debt issuances. idle cash for short periods of time and to optimize
c) As necessary, the City may retain other earnings potential. Cash and cash equivalents
service advisors, such as trustees, represents the amount owned by each City fund.
underwriters and pricing advisors. Interest earned on pooled cash and investments is
d) Any process utilized to select allocated monthly based on cash balances of the
professional service providers in respective funds. Investments are reported at their
connection with the City's debt program fair value based on quoted market prices as
shall be in conformance with City reported by recognized security exchanges.
purchasing policies, procedures and
requirements. Investment Categories
Cash, Cash Equivalents and Investments
4. Maturity of the Debt This investment category consists of cash and
Bonds will generally not have more than short-term investments with original maturities of
thirty (30) year duration. three (3) months or less when purchased, includes
cash on hand, demand deposits and investments
5. Payment of Debt with the Florida SBA Pool.
Pre-authorized electronic payments are Operating Account
utilized to ensure that all debt related The City's operating funds are currently in a Full
payments are made and received in a Analysis Public Funds Account. This account earns
timely manner. a combination of credit against our analysis
Debt Limit charges in addition to interest income. At June 30,
Although the City Charter makes no reference to 2021, the City's funds were collateralized
limitations in establishing debt (i.e., debt limit), the according to the Qualified Public Depository
City has limited its borrowing to prudent levels that program, where banks are required to maintain
are able to be satisfied with existing revenue and collateral amounts with the Florida Pool.
cash flow projections. The City utilizes debt Florida SBA Pool ("Florida Prime")
financing on large expenditures for capital projects Florida Prime is a 2a7-like pool and the value of
or purchases that may be depreciated over their the City's position is the same as the value of the
useful lives. By using debt financing, the cost of the pool shares and is recorded at amortized cost.
expenditure is amortized over its useful life
allowing the expenditure to be matched against Investments under Management
revenue streams from those receiving the benefits. In May of 2009 the City contracted with an
When establishing debt, there are a number of Investment Manager to manage a portion of the
factors that must be considered in the process. City's investment portfolio in accordance with our
These factors include the long-term needs of the Investment Objectives and Parameters Policy. The
City utilizes a 3rd- Party Custodian for all of the
City and the amount of resources available to
repay the debt. There are different ways for a City City's investments under the direction of our
ve I
to achieve debt financing. The City may obtain a Investment Manager.
bank loan, issue special revenue bonds or ask the
residents to approve a ballot item authorizing the
issuance of general obligation bonds. The
15
Purchasing Policy and Administration approval, provided that three (3) quotes are
obtained.
The purchasing process involves the act and 3. Purchases > $50,000
function of responsibility for the acquisition of Except as exempted by sections 2-253 and
equipment, materials, supplies and services 2-256, shall be awarded by the City
arriving at a fair and reasonable price and terms, Commission after formal competitive
preparing the contract or purchase order, and Bidding, (e.g., Request for Proposal
following up to ensure timely delivery. Our goal is [RFP]).
to promote the City's best interest through
planning, evaluation and selection of vendors in Risk Management
order to obtain cost effective and efficient goods
and services. The Finance Department via the
Purchasing Agent is to conduct all purchasing The City maintains an insurance policy through the
activities in a manner that is conducive to building Florida Municipal Insurance Trust for general
and maintaining a professional relationship with liability, automobile, property, flood, workers'
vendors while buying the goods and services compensation coverage and other miscellaneous
required at the lowest possible cost to the City. insurance coverages for City-owned or leased
facilities and equipment. The liability limit under
Objectives this policy is $5,000,000.
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. * t
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 THE REST OF THIS PAGE HAS
City. INTENTIONALLY BEEN LEFT BLANK
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
16
DEMOGRAPHICS AND MISCELLANEOUS STATISTICS
FISCAL YEAR 2022123
Date of Incorporation: November 7, 1995
Form of City Government: Commission — Manager
Area: 3.2 Square Miles
Population per State Estimate'): 40,371
Ethnic Distribution(4):
White (Non-Hispanic) 51.9% African American 2.2%
Hispanic 42.3% Other 3.6%
Age Distribution(4):
Under 18 16.5%
19-64 54.9%
65+ 28.6%
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
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
17
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 17 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.
18
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
h °b
$10 O� r •
�g.
$9a' •.
4-1
$8
� r
$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.
19
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
20
WHERE DO YOUR TAX DOLLARS GO?
(Based on fiscal year 2021/22 Tax Rates)
Miami-Dade County Miami-Dade County School Board City of Aventura
vL.x.y. ..P...R IK 06586608 B
)VA-111 ixeM W.I111 i.
• K 06586608 6
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 17.4034 100.00%
21
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' - - - - - - - - - -
Charter School " 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0
Don Soffer Aventura H.S."' 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
22
LONG-TERM FINANCIAL PLANS
The City of Aventura has incorporated the following factors into their long-term financial plans and its
effect upon the budgets to come:
Ad Valorem Taxes
The property taxes that the City receives fluctuate as they are based on the assessed value from the
Miami-Dade County Property Appraiser. As stated earlier in this document, in fiscal year 2022/23,
property values increased by 8.77% which is the first increase the City has had in the last five years
The developments in the City that are under construction will increase the tax base and it is
anticipated that assessed values will continue to increase in the next coming years. However, it is
imperative for the financial stability of the City, to budget conservatively in order to be able to
withstand an economic turn downward should it come.
State of Florida Minimum Wage Increase
The State of Florida is increasing the minimum wage each year until 2026, when the new minimum
wage will be $15 per hour. The City of Aventura has a plan to increase wages for employees
affected, namely part-time and seasonal employees before September 30, 2026 as outlined below.
Pay Rate Increase
Fiscal Year Rate of Pay
2020/2021 $ 11.0000
2021/2022 $ 12.5000
2022/2023 $ 13.5000
2023/2024 $ 14.5000
2024/2025 $ 15.5000
2025/2026 $ 15.5000
2026/2027 $ 16.5000
American Rescue Plan Act("ARPA)
As stated earlier in the budget document, the Federal Government has given the City of Aventura
and eligible state, local, territorial and tribal governments funding to assist in economic recovery from
the COVID-19 pandemic. The City of Aventura has been allocated $18,525,074. As the funds must
be obligated by December 31, 2024 and expended by December 31, 2026, the long-term financial
plans cannot exclude an ARPA discussion.
As of July 2022, the City has plans for $14.4 million of the monies that have been and will be
dispersed. These projects span the Parks and Recreation, Information Technology, Police, Public
Works, Community Development and Human Resources Departments. Below is a table of the
projects, the descriptions, estimated costs and estimated completion of the projects that have been
planned as of July 2022.
23
Estimated
Estimated Completion
Project# Dept Project Description Cost Date
5001-01 Parks and Rec Artificial Turf/field enhancement-Founders&Waterways 3,600,000 6/1/2023
5001-02 Parks and Rec Founders Park-lighting and tennis and pickleball courts 1,750,000 6/1/2023
Access Control Systems-Founders,Waterways,Dog and
5001-03 Parks and Rec Veterans 100,000 TBD
5001-04 Parks and Rec Waterways playground relocation 350,000 TBD
ADA Compliant Restrooms-Waterways Dog and Peace
5001-05 Parks and Rec Park 480,000 7/1/2023
5001-06 Parks and Rec Founders Park-Parking lot maintenance 150,000 TBD
Veterans Park-Community Garden relocation from
5001-07 Parks and Rec Founders 175,000 TBD
5001-08 Parks and Rec Misting Stations-Waterways,Veterans and Peace 60,000 TBD
5001-09 JParks and Rec Employee workspaces 60,000 TBD
5001-10 Parks and Rec Vaccine events 50,000 TBD
5001-11 Parks and Rec Premium Pay 40,108 Complete
TOTAL Parks and Recreation $ 6,815,108
1201-01 IT AV Upgrades 205,000 TBD
1201-02 IT Hardware Upgrades 370,000 TBD
1201-03 IT Computer Software 1,350,000 10/1/2025
1201-04 JIT IT consultant 500,000 TBD
1201-05 IT Connectivity 150,000 TBD
1201-06 IT CCTV and Security Cameras-Parks 200,000 TBD
1201-07 IT CCTV and Security Cameras-Core 50,000 TBD
1201-08 IT Wifi 75,000 TBD
1201-09 IT IFire Suppression 1 100,000 TBD
TOTAL IT $ 3,000,000
Radio Communication System Upgrade/Radio Modification
2001-01 Police Upgrades 491,575 Unknown
2001-02 Police 2-Community Policing vehicles 95,000 Unknown
2001-03 JPolice Upgrade automated external defibrillators 155,000 Sep-22
2001-04 Police 911Videowall upgrade/replacement 200,000 Unknown
2001-05 Police Employee premium pay-non sworn employees 24,000 Complete
2001-06 Police Tasers including cartridges and training 335,000 Sep-22
2001-07 Police JUPR Camera upgrades 108,000 Dec-22
2001-08 JPolice lBearcatArmored Response Vehicle Replacement 325,984 Aug-23
TOTAL Police $ 1,734,559
5401-01 Public Works Stormwater pipe replacement-34th 1,750,000 4/30/2022
Stormwater pipe replacement-213th Street/Resurface
5401-02 Public Works Yacht Club Drive-213th Street 1,045,088 5/30/2022
5401-03 Public Works Seawall replacement/repair 500,000 TBD
5401-04 Public Works Radio Upgrade 50,000 6/30/2022
TOTAL Public Works $ 3,345,088
4001-01 lCommunity Dev IlBuilding department renovation 1 20,000 2/1/2023
TOTALCommunityDevelopment $ 20,000
1001-01 Human Resources Computer Software 35,945 1/31/2023
1001-02 Human Resources Premium Pay/Incentive 124,600 9/30/2022
TOTAL Human Resources $ 160,545
CITY OF AVENTURA TOTALS $15,075,300
24
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
� 1
•1
1
BUDGET IN BRIEF
25
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
Budgeted Amounts Fund:
General Fund: $58,791,062
Police Education Fund: 5,500
Transportation & Street Maintenance Fund: $2,699,500
911 Fund: $106,800
Debt Service Funds: $2,452,310
Capital Projects Fund: $864,407
Stormwater Utility Fund: $1,402,000 0
Police Offduty Services Fund: $550,000 f I`
Number of Funds Budgeted: 8
Property Values Increased 8.77%
Millage Rate: 1.7261 (27th Year Remined Constant) -
kl
Stormwater Utility Rates: 1 ERU = $3.50
FY2023 Total Budgeted Positions: 199
Human Resources Department Created
Health Insurance Increase for Full-time Employees: 6% ;": Y-
2% COLA for General & 2.5% COLA for PBA 3
FY23 General Fund Capital Outlay $1,226,825
26
rs -
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
� 1
•1
1
SUMMARY OF ALL FUNDS
27
CITY OF AVENTURA
SUMMARY OF ALL FUNDS
2022/23
OPERATING&CAPITAL OUTLAY
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
FUND ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. FUND 2019/20 2020/21 2021/22 2022/23 2022/23
001 General Fund $ 56,433,929 $ 58,276,634 $ 55,782,974 $ 58,791,062 $ 58,791,062
101 American Rescue Plan Fund
110 Police Education Fund 4,327 2,487 5,500 5,500 5,500
120 Transportation&Street Maint.Fund 2,826,159 3,276,409 2,381,954 2,699,500 2,699,500
180 911 Fund 99,946 135,463 106,800 106,800 106,800
230-290 Debt Service Funds 3,053,548 3,215,938 2,457,437 2,452,310 2,452,310
392 Capital Projects Fund 69,255 1,293 870,907 864,407 864,407
393 Aventura Charter High School Const.Fund 853,027 758,680
410 Stormwater Utility Fund 1,778,217 1,293,369 1,505,250 1,402,000 1,402,000
620 Police Offduty Services Fund 549,998 574,002 550,000 550,000 550,000
Subtotal 65,668,406 67,534,275 63,660,822 66,871,579 66,871,579
Interfund Eliminations (3,366,994) (2,300,214) (2,350,655) (2,349,522) (2,349,522)
Total Revenue $ 62,301,412 $ 65,234,061 $ 61,310,167 $ 64,522,057 $ 64,522,057
EXPENDITURES
DEPTJ or APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. DEPARTMENT 2019/20 2020/21 2021/22 2022/23 2022/23
Operating Expenditures:
0101 City Commission $ 143,492 $ 149,564 $ 154,709 $ 220,213 $ 220,213
0501 Office of the City Manager 551,117 537,366 764,675 1,428,008 1,428,008
0601 Legal 562,742 501,961 317,000 380,000 380,000
0801 City Clerk's Office 310,767 374,872 380,112 402,348 402,348
1001 Finance 1,072,786 1,075,843 1,121,069 1,137,237 1,137,237
1101 Human Resources 284,919 284,919
1201 Information Technology 1,142,628 1,195,555 1,154,235 1,230,980 1,230,980
2001 Police 21,241,770 21,743,377 22,160,700 23,106,853 23,106,853
4001 Community Development 2,581,411 3,077,909 3,107,347 3,705,688 3,705,688
5001 Community Services 2,412,402 2,709,912 2,619,012 3,337,799 3,337,799
5401 Public Works/Transportation 5,945,285 6,302,067 6,129,180 6,367,507 6,367,507
7001 Arts&Cultural Center 800,995 651,043 886,788 901,444 901,444
9001 Non-Departmental 2,052,452 1,823,318 1,545,125 1,868,625 1,868,625
Subtotal 38,817,847 40,142,787 40,339,952 44,371,621 44,371,621
Capital Outlay:
8005 Office of the City Manager 1,766 - 2,000 2,200 2,200
8008 City Clerk's Office 1,578 2,000 3,200 3,200
8010 Finance 1,766 374 3,000 3,400 3,400
8012 Information Technology 47,362 152,436 141,000 146,000 146,000
8020 Police 660,314 561,756 1,107,242 884,175 884,175
8040 Community Development 5,314 1,527 117,774 41,250 41,250
8050 Community Services 236,114 132,434 223,472 169,750 169,750
8054 Public Works/Transportation 1,510,244 660,079 1,330,898 634,450 634,450
8069 Charter School 1,130,581 260,130
8070 Arts&Cultural Center 80,817 3,642 19,000 23,600 23,600
8090 Non-Departmental 16,663 73,998 2,791
8090 CIP Reserve 15,563,601 15,790,101 15,790,101
Subtotal i 3,692,519 1,846,376 18,512,778 17,698,126 17,698,126
Non-Departmental.
9001 Transfer to Funds
9001 Debt Service 2,987,749 3,494,590 2,457,437 2,452,310 2,452,310
Subtotal 2,987,749 3,494,590 2,457,437 2,452,310 2,452,310
Total Expenditures $ 45,498,115 $ 45,483,753 $ 61,310,167 $ 64,522,057 $ 64,522,057
28
CITY OF AVENTURA
SUMMARY OF ALL FUNDS
2022/23
OPERATING&CAPITAL OUTLAY
DEPT./ APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY 2018/19 2019/20 2021/22 2022/23 2022/23
1000/2999 Personal Services $ 24,497,716 $ 24,954,045 $ 25,389,670 $ 26,834,434 $ 26,834,434
3000/3999 Contractual Services 8,294,435 8,742,603 8,943,803 10,354,330 10,354,330
4000/4999 Other Charges/Svcs 4,472,755 4,998,967 5,162,844 6,119,137 6,119,137
5000/5399 Commodities 550,196 606,748 623,800 813,350 813,350
5400/5999 Other Operating Expenses 1,002,745 840,424 219,835 250,370 250,370
38,817,847 40,142,787 40,339,952 44,371,621 44,371,621
6000/6999 Capital Outlay 3,692,519 1,846,376 18,512,778 17,698,126 17,698,126
7000/7999 Debt Service 2,987,749 3,494,590 2,457,437 2,452,310 2,452,310
8000/8999 Transfer to Funds
Total Expenditures $ 45,498,115 $ 45,483,753 $ 61,310,167 $ 64,522,057 $ 64,522,057
Comparative Personnel Allocation Summary
4-Year Presentation
FTE
2019120 2020121 2021122 2022123 2022123
City Commission 7.0 7.0 7.0 7.0 7.0
Office of the City Manager 3.0 2.0 4.0 5.0 5.0
Legal* - - - - -
City Clerk's Office 2.0 2.0 2.0 2.0 2.0
Finance 7.0 7.0 7.0 7.0 7.0
Human Resources - - - 1.0 1.0
Information Technology 6.0 6.0 5.0 5.0 5.0
Police 130.0 130.0 130.0 130.0 130.0
Community Development 9.0 7.0 7.0 7.0 6.5
Comm unity Services 25.0 25.0 23.0 23.0 17.0
Public Works/Transportation 7.0 7.0 8.0 8.0 8.0
Arts&Cultural Center* - - - - -
Charter School** 4.0 4.0 4.0 4.0 4.0
Don Soffer Aventura H.S.- WA WA WA WA WA
Total 200.0 197.0 197.0 199.0 192.5
* 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 in previous fiscal years
Total Employees Citywide
FTE
Positions 2019120 2020121 2021122 2022123 2022123
Total Full-Time 183.0 180.0 181.0 186.0 186.0
Total Part-Time 17.0 17.0 16.0 13.0 6.5
Total 200.0 197.0 197.0 199.0 192.5
General Employees
FTE
Positions 2019120 2020121 2021122 2022123 2022123
Total Full-Time 100.0 97.0 98.0 101.0 101.0
Total Part-Time 17.0 17.0 16.0 13.0 6.5
Total 117.0 114.0 114.0 114.0 107.5
Em ployees covered under Collective Bargaining Agreement with Dade County Police Benevolent Association
FTE
Positions 2019/20 2020/21 2021/22 2022/23 2022123
Total Full-Time 83.0 83.0 83.0 85.0 85.0
Total Part-Time
Total 83.0 83.0 83.0 85.0 85.0
29
CITY OF AVENTURA
FUND BALANCE ANALYSIS
APPROVED CITY MANAGER COMMISSION
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
DEPARTMENT 2019/20 2020121 2021/22 2022/23 2022/23
GENERAL FUND(001)
Beginning Balance/Carryover $ 15,809,221 $ 14,621,763 $ 15,109,868 $ 14,260,911 $ 14,260,911
Revenues/Sources 40,624,708 43,654,871 40,673,106 44,530,151 44,530,151
Expenditures/Uses (40,169,902) (39,979,708) (41,010,670) (44,018,758) (44,018,758)
Ending Fund Balance $ 16,264,027 $ 18,296,926 $ 14,772,304 $ 14,772,304 $ 14,772,304
SPECIAL REVENUE FUNDS:
POLICE EDUCATION FUND(110)
Beginning Balance/Carryover $ $ $ $ - $
Revenues/Sources 4,327 2,487 5,500 5,500 5,500
Expenditures/Uses (3,909) (2,200) (5,500) (5,500) (5,500)
Ending Fund Balance $ 418 $ 287 $ - $ - $ -
STREET MAINTENANCE FUND(120)
Beginning Balance/Carryover $ - $ 923,419 $ 347,954 $ 401,500 $ 401,500
Revenues/Sources 2,826,159 2,352,990 2,034,000 2,298,000 2,298,000
Expenditures/Uses (2,827,044) (2,389,064) (2,381,954) (2,699,500) (2,699,500)
Ending Fund Balance $ (885) $ 887,345 $ - $ - $ -
911 FUND(180)
Beginning Balance/Carryover $ $ 33,933 $ 20,000 $ 30,600 $ 30,600
Revenues/Sources 99,946 101,530 86,800 76,200 76,200
Expenditures/Uses (91,133) (91,389) (106,800) (106,800) (106,800)
Ending Fund Balance $ 8,813 $ 44,074 $ $ $
DEBT SERVICE FUNDS(230-291)
Beginning Balance/Carryover $ $ $ $ $ -
Revenues/Sources 3,053,548 3,215,938 2,457,437 2,452,310 2,452,310
Expenditures/Uses (2,987,749) (3,494,590) (2,457,437) (2,452,310) (2,452,310)
Ending Fund Balance $ 65,799 $ (278,652) $ - $ - $ -
CAPITAL PROJECTS FUND(392)
Beginning Balance/Carryover $ - $ - $ 870,907 $ 864,407 $ 864,407
Revenues/Sources 69,255 1,293 - - -
Expenditures/Uses (63,280) (79,300) (870,907) (864,407) (864,407)
Ending Fund Balance $ 5,975 $ (78,007) $ $ $
AVENTURA CHARTER HIGH SCHOOL CONSTRUCTION FUND(393)
Beginning Balance/Carryover $ - $ $ $ $
Revenues/Sources 853,027 758,680
Expenditures/Uses (1,130,581) (260,130)
Ending Fund Balance $ (277,554) $ 498,550 $ - $ $
STORMWATER UTILITY FUND(410)
Beginning Balance/Carryover $ 73,739 $ - $ 38,250 $ $ -
Revenues/Sources 1,704,478 1,293,369 1,467,000 1,402,000 1,402,000
Expenditures/Uses (1,067,621) (1,071,324) (1,505,250) (1,402,000) (1,402,000)
Ending Fund Balance $ 710,596 $ 222,045 $ $ $
POLICE OFFDUTY SERVICES FUND(620)
Beginning Balance/Carryover $ $ - $ $ $ -
Revenues/Sources 549,998 574,002 550,000 550,000 550,000
Expenditures/Uses (523,890) (416,264) (550,000) (550,000) (550,000)
Ending Fund Balance $ 26,108 $ 157,738 $ - $ - $
*Beginning Balances&Ending Balances do not agree-this is the amount anticipated to increase/(decrease)Fund Balance.
It is comprised of what is reserved for CIP in expenditures&the revenue carryforward-the net is increase/(decrease)to Fund Balance
30
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
CIO
it III
`s
� 't
GENERAL FUND
31
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 CITY MANAGER COMMISSION
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CATEGORY 2019/20 2020/21 2021/22 2022/23 2022/23
Current Revenues $ 40,624,708 $ 43,654,871 $ 40,673,106 $ 44,530,151 $ 44,530,151
Carryover 15,809,221 14,621,763 15,109,868 14,260,911 14,260,911
Total Revenues $ 56,433,929 $ 58,276,634 $ 55,782,974 $ 58,791,062 $ 58,791,062
EXPENDITURES
DEPTJ APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. DEPARTMENT 2019/20 2020/21 2021/22 2022/23 2022/23
Operating Expenditures:
0101 City Commission $ 143,492 $ 149,564 $ 154,709 $ 220,213 $ 220,213
0501 Office of the City Manager 551,117 537,366 764,675 1,428,008 1,428,008
0601 Legal 562,742 501,961 317,000 380,000 380,000
0801 City Clerk's Office 310,767 374,872 380,112 402,348 402,348
1001 Finance 1,072,786 1,075,843 1,121,069 1,137,237 1,137,237
1101 Human Resources 284,919 284,919
1201 Information Technology 1,142,628 1,195,555 1,154,235 1,230,980 1,230,980
2001 Police 20,622,838 21,233,526 21,507,990 22,454,143 22,454,143
4001 Community Development 2,581,411 3,077,909 3,107,347 3,705,688 3,705,688
5001 Community Services 2,412,402 2,709,912 2,619,012 3,337,799 3,337,799
5401 Public Works/Transportation 3,274,109 3,388,994 3,350,686 3,091,007 3,091,007
7001 Arts&Cultural Center 800,995 651,043 886,788 901,444 901,444
9001 Non-Departmental 2,052,452 1,823,318 1,545,125 1,868,625 1,868,625
Subtotal 35,527,739 36,719,863 36,908,748 40,442,411 40,442,411
Capital Outlay
8005 Office of the City Manager 1,766 2,000 2,200 2,200
8008 City Clerk's Office 1,578 2,000 3,200 3,200
8010 Finance 1,766 374 3,000 3,400 3,400
8011 Human Resources
8012 Information Technology 47,362 152,436 141,000 146,000 146,000
8020 Police 597,034 482,456 1,018,042 801,475 801,475
8040 Community Development 5,314 1,527 117,774 41,250 41,250
8050 Community Services 236,114 132,434 223,472 169,750 169,750
8054 Public Works/Transportation 286,755 112,764 222,188 35,950 35,950
8069 Charter School
8070 Arts&Cultural Center 80,817 3,642 19,000 23,600 23,600
8090 Non-Departmental 16,663 73,998 2,791
8090 CIP Reserve - 14,772,304 14,772,304 14,772,304
FSubtotal 1,275,169 959,631 16,523,571 15,999,129 15,999,129
Transfer to Funds 3,366,994 2,300,214 2,350,655 2,349,522 2,349,522
Subtotal 3,366,994 2,300,214 2,350,655 2,349,522 2,349,522
' Total $ 40,169,902 $ 39,979,708 $ 55,782,974 $ 58,791,062 $ 58,791,062
32
CITY OF AVENTURA
GENERAL FUND - 001
CATEGORY SUMMARY
FISCAL YEAR 2022/23
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CODE CATEGORY 2019/20 2020/21 2020/21 2021/22 2021/22
310000/319999 Locally Levied Taxes $ 26,787,572 $ 27,042,926 $ 26,318,084 $ 28,196,832 $ 28,196,832
320000/329999 Licenses&Permits 4,422,173 7,254,273 6,764,500 7,544,500 7,544,500
330000/339999 Intergovernmental Revenues 4,486,760 4,591,308 3,282,676 3,734,676 3,734,676
340000/349999 Charges for Services 2,253,461 2,657,244 2,330,346 2,886,643 2,886,643
350000/359999 Fines&Forfeitures 1,657,093 2,029,183 1,782,500 1,982,500 1,982,500
360000/369999 Miscellaneous Revenues 1,017,649 79,937 195,000 185,000 185,000
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance 15,809,221 14,621,763 15,109,868 14,260,911 14,260,911
Total Available General Fund $ 56,433,929 $ 58,276,634 $ 55,782,974 $ 58,791,062 $ 58,791,062
EXPENDITURES
APPROVED CITY MANAGER COMMISSION
OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CODE CATEGORY 2019/20 2020/21 2021/22 2022/23 2022/23
1000/2999 Personal Services 23,973,826 24,537,781 24,839,670 26,284,434 26,284,434
3000/3999 Contractual Services 6,037,201 6,230,948 6,170,559 7,083,330 7,083,330
4000/4999 Other Charges&Services 4,385,672 4,915,805 5,073,634 6,030,927 6,030,927
5000/5399 Commodities 549,196 603,887 620,800 810,350 810,350
5400/5499 Other Operating Expenses 581,844 431,440 204,085 233,370 233,370
Total operating expenses 35,527,739 36,719,861 36,908,748 40,442,411 40,442,411
6000/6999 Capital Outlay 1,275,169 959,631 16,523,571 15,999,129 15,999,129
8000/8999 Transfer to Funds 3,366,994 2,300,214 2,350,655 2,349,522 2,349,522
$ 40,169,902 $ 39,979,706 $ 55,782,974 $ 58,791,062 $ 58,791,062
33
CITY OF AVENTURA
GENERAL FUND - 001
FUND BALANCE ANALYSIS
FISCAL YEAR 2022/23
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CATEGORY 2019/20 2020/21 2021/22 2022/23 2022/23
$ 15,809,221 $ 14,621,763 $ 15,109,868 $ 14,260,911 $ 14,260,911
Locally Levied Taxes
Property Taxes $ 17,557,171 $ 17,346,855 $ 17,213,084 $ 18,841,832 $ 18,841,832
Section 185 Premium Tax 561,953 382,744 425,000 425,000 425,000
Utility Taxes 6,109,599 6,840,576 6,205,000 6,405,000 6,405,000
Unified Comm.Tax 1,676,960 1,640,219 1,650,000 1,650,000 1,650,000
City Business Tax 881,889 832,532 825,000 875,000 875,000
Subtotal 26,787,572 27,042,926 26,318,084 28,196,832 28,196,832
Licenses&Permits 4,422,173 7,254,273 6,764,500 7,544,500 7,544,500
Intergovernmental Rev. 4,486,760 4,591,308 3,282,676 3,734,676 3,734,676
Charges for Services 2,253,461 2,657,244 2,330,346 2,886,643 2,886,643
Fines&Forfeitures 1,657,093 2,029,183 1,782,500 1,982,500 1,982,500
Miscellaneous 1,017,649 79,937 195,000 185,000 185,000
Interfund Transfers In - - - - -
Subtotal 13,837,136 16,611,945 14,355,022 16,333,319 16,333,319
$ 40,624,708 $ 43,654,871 $ 40,673,106 $ 44,530,151 $ 44,530,151
EXPENDITURES
APPROVED CITY MANAGER COMMISSION
OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CODE CATEGORY 2019/20 2020/21 2021/22 2022/23 2022/23
0101 City Commission $ 143,492 $ 149,564 $ 154,709 $ 220,213 $ 220,213
0501 Office of the City Manager 551,117 537,366 764,675 1,428,008 1,428,008
0601 Legal 562,742 501,961 317,000 380,000 380,000
0801 City Clerk's Office 310,767 374,872 380,112 402,348 402,348
1001 Finance 1,072,786 1,075,843 1,121,069 1,137,237 1,137,237
1101 Human Resources - - - 284,919 284,919
1201 Information Technology 1,142,628 1,195,555 1,154,235 1,230,980 1,230,980
2001 Police 20,622,838 21,233,526 21,507,990 22,454,143 22,454,143
4001 Community Development 2,581,411 3,077,909 3,107,347 3,705,688 3,705,688
5001 Community Services 2,412,402 2,709,912 2,619,012 3,337,799 3,337,799
5401 Public Works/Transportation 3,274,109 3,388,994 3,350,686 3,091,007 3,091,007
7001 Arts&Cultural Center 800,995 651,043 886,788 901,444 901,444
9001 Non-Departmental 2,052,452 1,823,318 1,545,125 1,868,625 1,868,625
Total Operating Expenditures 35,527,739 36,719,863 36,908,748 40,442,411 40,442,411
Capital Outlay Expenditures 1,275,169 959,631 1,751,267 1,226,825 1,226,825
Interfund Transfers Out 3,366,994 2,300,214 2,350,655 2,349,522 2,349,522
Total Expenditures/Uses 40,169,902 39,979,708 41,010,670 44,018,758 44,018,758
Ending Fund Balance
Designated for
Capital Improvements 16,264,027 18,296,926 14,772,304 14,772,304 14,772,304
34
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
rrr I r_
r.r �
Lr
REVENUE PROJECTIONS
35
CITY OF AVENTURA
GENERAL FUND - 001
REVENUE PROJECTIONS
FISCAL YEAR 2022/23
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
Locally Levied Taxes
3111000 Ad Valorem Taxes-Current $ 16,771,344 $ 16,827,280 $ 17,138,084 $ 18,641,832 $ 18,641,832
3112000 Ad Valorem Taxes-Delinquent 785,827 519,575 75,000 200,000 200,000
3125200 Section 185 Premium Tax 561,953 382,744 425,000 425,000 425,000
3141000 Utility Tax-Electric 5,017,524 5,187,183 5,000,000 5,200,000 5,200,000
3143000 Utility Tax-Water 1,062,426 1,621,659 1,175,000 1,175,000 1,175,000
3144000 Utility Tax-Gas 29,649 31,734 30,000 30,000 30,000
3149000 Unified Communications Tax 1,676,960 1,640,219 1,650,000 1,650,000 1,650,000
3161000 City Business Tax 881,889 832,532 825,000 875,000 875,000
Subtotal 26,787,572 27,042,926 26,318,084 28,196,832 28,196,832
Licenses&Permits
3221000 Building Permits 2,012,859 2,653,445 2,425,000 3,200,000 3,200,000
3221500 Radon/Code Comp Admin.Fee 5,340 4,912 7,500 7,500 7,500
3222000 Certificate of Occupancy 185,895 201,747 155,000 155,000 155,000
3231000 Franchise Fee-Electric 1,496,608 3,613,512 3,425,000 3,450,000 3,450,000
3234000 Franchise Fee-Gas 78,204 114,040 90,000 80,000 80,000
3237100 Franchise Fee-Sanitation 589,307 603,777 587,000 587,000 587,000
3238000 Franchise Fee-Towing 37,500 50,000 50,000 50,000 50,000
3291000 Engineering Permits 16,460 12,840 25,000 15,000 15,000
Subtotal- 4,422,173 7,254,273 6,764,500 7,544,500 7,544,500
Intergovernmental Revenues
3311901 CESF Police Grant - 112,360 - - -
3312000 COVID-19 993,615 (40,822)
3312100 Bulletproof Vests - -
3312910 FEMA 44,218 379,014
3343601 FDEP Agreement - - - - -
3344901 Maintenance Agreement Payment 12,676 12,676 12,676 12,676 12,676
3351200 State Revenue Sharing 775,324 916,880 730,000 750,000 750,000
3351500 Alcoholic Beverage License 29,056 28,833 20,000 25,000 25,000
3351800 Half Cent Sales Tax 2,577,666 3,115,378 2,475,000 2,900,000 2,900,000
3354930 Fuel Tax Refund 8,699 10,315 5,000 7,000 7,000
3372105 Grant From Local Govt - 5,000 - - -
3382000 County Business Tax 45,506 51,674 40,000 40,000 40,000
jWbtota 4,486,760 4,591,308 3,282,676 3,734,676 3,734,676
Charges For Services
3413000 Certificate of Use Fees - - 5,000 5,000 5,000
3419500 Lien Search Fees 80,750 156,151 85,000 75,000 75,000
3421300 Police Services Agreement 1,295,899 1,313,575 1,339,846 1,366,643 1,366,643
3425000 Development Review Fees 101,300 207,693 140,500 150,000 150,000
3471000 Rec/Cultural Events 2,178 - - - -
3472000 Parks&Recreation Fees 298,231 500,461 250,000 500,000 500,000
3472500 Community Center Fees 155,482 129,037 100,000 300,000 300,000
3473000 Membership&Guest Fees 8,489 8,172 - 50,000 50,000
3474000 Founders Day 31,625 - 10,000 10,000 10,000
3475000 Summer Recreation 145,888 342,155 300,000 330,000 330,000
3476001 AACC Fees and Rentals 133,619 - 100,000 100,000 100,000
Subtotal 2,253,461 2,657,244 2,330,346 2,886,643 2,886,643
36
CITY OF AVENTURA
GENERAL FUND - 001
REVENUE PROJECTIONS - CONTINUED
FISCAL YEAR 2022/23
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
Fines&Forfeitures
3511000 County Court Fines 235,867 108,993 230,000 230,000 230,000
3541000 Code Violation Fines 11,791 500 2,500 2,500 2,500
3542000 Intersection Safety Camera Program 1,409,435 1,919,690 1,550,000 1,750,000 1,750,000
Subtotal 1,657,093 2,029,183 1,782,500 1,982,500 1,982,500
Misc.Revenues
3611000 Interest Earnings 960,857 46,483 125,000 125,000 125,000
Fair Market Adjustment - - -
3644200 Sale of Assets 13,308 9,811 20,000 10,000 10,000
3644910 Lost/Abandoned Property 819 902 - - -
3644920 Evidence 9,865 8,949 - -
3691101 Convenience Fee - 2,904 -
3699000 Misc.Revenues 32,800 10,888 50,000 50,000 50,000
Subtotal 1,017,649 79,937 195,000 185,000 185,000
Non-Revenue
3999000 Carryover 15,809,221 14,621,763 15,109,868 14,260,911 14,260,911
Subtotal 15,809,221 14,621,763 15,109,868 14,260,911 14,260,911
Total Available General Fund $ 56,433,929 $ 58,276,634 $ 55,782,974 $ 58,791,062 $ 58,791,062
37
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 2022/23 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
ti°yh1�° A 41 ti°y°tom°ti° ti° ti°1 ,
MAt the City's current millage rate of 1.7261, $100,000,000 of assessed value generates
approximately $164,000 in ad valorem taxes (net of the discount).
Ad Valorem Taxes - Delinquent
$800,000
$600,000
$400,000
$200,000
$ -�7
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.
38
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
0, \11 AV \1� \'P °11;� y,�� 1'�5
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
�o '1 � pi O y ti 3
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
$2 0,000
39
3149000 Unified Communications Tax— Effective October 1, 2001, the Unified Communications Tax
replaced municipal utility taxes and franchise fees on all telecommunication, cable and other
communication services. The projection is based on actual collections in the current fiscal year.
Unified Communications Tax
$2,200,000
$1,700,000
$1,200,000
\N �
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
4P1y�ti°ti° ti° ti° ti° ti° ti°�41
LICENSES AND PERMITS
3221000 Buildinq 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
%0
40
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 at
$2,000,000
$1,000,000
3234000 Franchise Fee-Gas —A city may charge gas companies for the use of its rights-of-way per
Florida Statutes 166.021 and 337.401. It is standard practice to enact a 6% fee on gross revenues.
The projected amount is based on the new Peoples Gas System Agreement which was adopted on
June 11, 2019 (Ordinance No. 2019-10).
Franchise Fee-Gas
$50,000
$40,000
$30,000
$10,000 r ■ -
$10,000
$-
,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
$550,000
$ 0,000
$45450,000
$400,000
00
AK� %K� ,Vo
41
3238000 Franchise Fee-Towing — The amount budgeted is based on a franchise agreement for
towing services within our corporate limits that was awarded in November 2017.
3291000 Engineering Permits — This fee is representative of the costs associated with regulatory
review of the installation of utilities, paving, drainage and right-of-way renovation/excavation by the
City staff. The amount budgeted is conservative and considers the actual collections in the current
fiscal year and projected activity for next year.
INTERGOVERNMENTAL REVENUES
3344901 Maintenance Agreement Payment — Funds provided by FDOT to maintain Medians and
Rights-of-Way along Biscayne Boulevard.
3351200 State Revenue Sharing — Revenues received in this category represent base cigarette tax
and 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
$y
3351500 Alcoholic Beverage License — Various alcoholic beverage license taxes are levied on
manufacturers, distributors, vendors and sales agents of alcoholic beverages in the State. The tax is
collected by the State and distributed back to the City. The City's share is approximately 38% of the
proceeds of the tax collected within the City.
3351800 Half Cent Sales Tax— This revenue source represents '/2 of the revenue generated by the
additional 1% sales tax which is distributed to counties and cities based on a per capita formula. The
amount budgeted is 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
'5�� 1 'ey�,,��'L°y�1tig'L0N�1.��'L 'L°�y1,�ti
42
3382000 County Business Tax — All businesses in the City must pay a County Business Tax in
addition to the City's Business Tax to operate a business within the County's corporate limits. A
portion of the County's revenues are remitted to the City.
County Business Tax
$60,000
$40,000
$20,000
CHARGES FOR SERVICES
3421300 Police Services Agreement — This amount represents the contractual cost to be paid by
Aventura Mall for an increase in the level of policing services that was negotiated in FY 2016/17.
3425000 Development Review Fees — These are fees charged to developers for costs associated
with the interdepartmental review of new development proposals such as site plans and plats.
3471000 Rec/Cultural Events — This is the amount paid by City residents to participate in various
trips and events sponsored by the City. The revenues are offset by an expenditure account in the
Community Services Department. 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.
43
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
44
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
� 1
•1
1
CITY COMMISSION
45
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021122 2022123 2022/23
1000/2999 Personal Services $ 62,506 $ 60,476 $ 62,650 $ 100,454 $ 100,454
3000/3999 Contractual Services
4000/4999 Other Charges&Services 62,774 64,606 66,059 80,759 80,759
5000/5399 Commodities 1,470 3,339 3,600 3,900 3,900
5400/5499 Other Operating Expenses 16,742 21,143 22,400 35,100 35,100
Total Operating Expenses $ 143,492 $ 149,564 $ 154,709 $ 220,213 $ 220,213
* 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
46
CITY OF AVENTURA
CITY COMMISSION
2022123
BUDGETARY ACCOUNT SUMMARY
001-0101-511
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
PERSONAL SERVICES
1210 Commission Salaries $ 54,707 $ 51,746 $ 55,000 $ 90,000 $ 90,000
2101 RCA 7,540 8,482 7,452 10,130 10,130
2401 Workers'Compensation 259 248 198 324 324
Subtotal 62,506 60,476 62,650 100,454 100,454
OTHER CHARGES&SERVICES
4030 Legislative Expenses 62,774 64,606 66,059 80,759 80,759
Subtotal 62,774 64,606 66,059 80,759 80,759
COMMODITIES
5101 Office Supplies - 395 400 400 400
5290 Other Operating supplies 1,470 2,944 3,200 3,500 3,500
Subtotal 1,470 3,339 3,600 3,900 3,900
OTHER OPERATING EXPENSES
5410 Subscriptions&Memberships 12,656 15,781 12,650 12,650 12,650
5420 Conferences&Seminars 4,086 5,362 8,750 9,950 9,950
5981 High School Scholarship - - 1,000 12,500 12,500
Subtotal 16,742 21,143 22,400 35,100 35,100
Total City Commission $ 143,492 $ 149,564 $ 154,709 $ 220,213 $ 220,213
47
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.
48
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
h
•1
.I
OFFICE OF THE CITY MANAGER
49
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2020/21 2022/23 2022/23
1000/2999 Personal Services $ 432,962 $ 453,313 $ 605,005 $ 943,338 $ 943,338
3000/3999 Contractual Services 55,350 52,500 52,500 260,000 260,000
4000/4999 Other Charges&Services 52,889 13,533 93,170 204,170 204,170
5000/5399 Commodities 4,453 14,793 3,000 3,000 3,000
5400/5499 Other Operating Expenses 5,463 3,227 11,000 17,500 17,500
Total operating expenses $ 551,117 $ 537,366 $ 764,675 $ 1,428,008 $ 1,428,008
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
Tota 1 3.0 2.0 4.0 5.0
50
OFFICE OF THE CITY MANAGER
ORGANIZATION CHART
Specialistr Manager
city I
Assistant City Manager Sec re a ry to the City
nager
Communications
Manager
Multimedia 51
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 10th of each year.
3. Oversee customer service functions by all Departments to ensure timely response or
resolution of citizen requests.
4. Coordinate, control and monitor the activities of all City Departments and operations.
5. Interact with community organizations and associations to increase public awareness of City's
various programs, facilities and services.
6. Update 5-year Capital Improvement Program document and submit to the City Commission by
June of each year.
7. Effectively administer the budget priorities and goals established by the City Commission.
8. Perform the functions of Director of Emergency Management to provide for an effective
emergency response capability for all City operations.
9. Coordinate and oversee the Aventura City of Excellence School and the Don Soffer Aventura
High School operations and prepare annual budgets.
10. Oversee capital projects.
11. Issue newsletters and annual report to the public.
12. Update and enhance the City's website to become more user-friendly.
13. Maintain City provided web content and services while addressing departmental and customer
needs on cityofaventura.com, aventuracharter.org and aventuracenter.org.
14. Maintain the City's intranet in order to provide routine and timely information to City staff.
15. Coordinate an efficient communications strategy to deliver consistent messaging across the
City's websites, email, print and social media to the City's customers.
16. Create, produce and coordinate the distribution of the City's periodical publications including
newsletters and the annual report.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 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 Backup 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%
Numberof Cityperiodical publications coordinated 4 4 4 4
52
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2022/23
BUDGETARY ACCOUNT SUMMARY
001-0501-512
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
PERSONAL SERVICES
1201 Employee Salaries $ 337,710 $ 335,176 $ 440,551 $ 675,249 $ 675,249
2101 RCA 53,367 19,554 33,702 51,657 51,657
2201 Pension 41,165 55,804 69,434 109,085 109,085
2301 Health,Life&Disability 720 42,027 58,640 104,916 104,916
2401 Workers'Com ensation - 752 2,678 2,431 2,431
Subtotal 432,962 453,313 605,005 943,338 943,338
CONTRACTUAL SERVICES
3150 CSCM Consulting 2,850 - - - -
3170 Lobbyist Services 52,500 52,500 52,500 60,000 60,000
3492 Social Media - - - 200,000 200,000
V Subtotal 55,350 52,500 52,500 260,000 260,000
OTHER CHARGES&SERVICES
4001 Travel&Per Diem 6,594 - 8,610 8,610 8,610
4041 Car Allowance 6,000 6,000 6,000 12,000 12,000
4101 Communication Services 840 2,390 1,920 1,920 1,920
4701 Printing&Binding 2,767 5,143 4,000 4,000 4,000
4710 Printing/Newsletter 36,688 - 45,000 150,000 150,000
4815 Web Page Maintenance - - 27,640 27,640 27,640
Subtotal 52,889 13,533 93,170 204,170 204,170
COMMODITIES
5101 Office Supplies 4,453 13,943 3,000 3,000 3,000
5120 Computer Supplies - 850 - - -
Subtotal jmlr,- 4,453 14,793 3,000 3,000 3,000
OTHER OPERATING EXPENSES
5410 Subscriptions&Memberships 4,800 1,199 7,500 7,500 7,500
5420 Conferences&Seminars 70 - 2,500 2,500 2,500
5901 Contingency 593 2,028 1,000 7,500 7,500
Subtotal 5,463 3,227 11,000 17,500 17,500
Total City Manager $ 551,117 $ 537,366 $ 764,675 $ 1,428,008 $ 1,428,008
53
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
54
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
� 1
•1
1
LEGAL DEPARTMENT
55
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services 562,742 501,961 312,000 375,000 375,000
4000/4999 Other Charges &Services - - - - -
5000/5399 Commodities - - -
5400/5499 Other Operating Expenses - - 5,000 5,000 5,000
Total Operating Expenses $ 562,742 $ 501,961 $ 317,000 $ 380,000 $ 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
56
CITY OF AVENTURA
LEGAL
2022/23
BUDGETARY ACCOUNT SUMMARY
001-0601-614
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020121 2021/22 2022123 2022123
CONTRACTUAL SERVICES
3120 Prof.Services-Legal $ 562,742 $ 501,961 $ 312,000 $ 375,000 $ 375,000
Subtotal 562,742 501,961 312,000 375,000 375,000
OTHER OPERATING EXPENSES
5901 Contingency - - 5,000 5,000 5,000
Mubtotal - - 5,000 5,000 5,000
�al $ 562,742 $ 501,961 $ 317,000 $ 380,000 $ 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.
57
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
Q�
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58
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
i
CITY CLERK'S OFFICE
59
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
1000/2999 Personal Services $ 280,671 $ 296,991 $ 303,572 $ 325,808 $ 325,808
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges&Services 25,752 72,520 68,340 68,340 68,340
5000/5399 Commodities 1,880 3,579 4,750 4,750 4,750
5400/5499 Other Operating Expenses 2,464 1,782 3,450 3,450 3,450
rTotal Operating Expenses $ 310,767 $ 374,872 $ 380,112 $ 402,348 $ 402,348
* PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2019/20 2020/21 2021/22 2022/23
0501 City Clerk 1.0 1.0 1.0 1.0
3005 Executive Assistant to City Clerk 1.0 1.0 1.0 1.0
Total 2.0 2.0 2.0 2.0
60
CITY CLERK'S OFFICE
ORGANIZATION CHART
rCity Clerk
40
Executive Assistant
to the City Clerk
61
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.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2019/20 2020/21 2021/22 1 2022/23
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
62
CITY OF AVENTURA
CITY CLERK'S OFFICE
2022/23
BUDGETARY ACCOUNT SUMMARY
001-0801-519
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
PERSONAL SERVICES
1201 Employee Salaries $ 205,982 $ 215,448 $ 215,193 $ 236,533 $ 236,533
1401 Overtime 1,265 2,031 1,500 1,500 1,500
2101 FICA 15,389 15,804 16,462 18,095 18,095
2201 Pension 28,463 29,356 31,646 33,334 33,334
2301 Health,Life&Disability 29,097 33,861 37,996 35,494 35,494
2401 Workers'Compensation 475 491 775 852 852
r Subtotal � 280,671 296,991 303,572 325,808 325,808
OTHER CHARGES&SERVICES
4001 Travel&Per Diem - - 1,000 1,000 1,000
4041 Car Allowance 6,000 6,000 6,000 6,000 6,000
4101 Telephone 840 840 840 840 840
4701 Printing&Binding 35 1,595 1,000 1,000 1,000
4730 Records Retention 696 525 4,000 4,000 4,000
4740 Ordinance Codification 6,933 3,330 5,500 5,500 5,500
4911 Legal Advertising 13,636 4,111 25,000 25,000 25,000
4915 Election Expenses (2,388) 56,119 25,000 25,000 25,000
Subtotal 25,752 72,520 68,340 68,340 68,340
COMMODITIES
5101 Office Supplies 1,690 2,391 3,000 3,000 3,000
5290 Other Operating Supplies 190 1,188 1,750 1,750 1,750
Subtotal 1,880 3,579 4,750 4,750 4,750
OTHER OPERATING EXPENSES
5410 Subscriptions&Memberships 2,092 1,782 1,450 1,450 1,450
5420 Conferences&Seminars 372 2,000 2,000 2,000
Tubtotal � 2,464 1,782 3,450 3,450 3,450
Total City Clerk ' $ 310,767 $ 374,872 $ 380,112 $ 402,348 $ 402,348
63
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.
64
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
� 1
•1
1
FINANCE DEPARTMENT
65
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021122 2022/23 2022/23
1000/2999 Personal Services $ 973,452 994,496 $ 1,008,484 $ 1,043,336 $ 1,043,336
3000/3999 Contractual Services 64,139 44,285 58,925 60,341 60,341
4000/4999 Other Charges&Services 23,790 23,616 35,960 20,260 20,260
5000/5399 Commodities 4,999 4,051 7,200 5,800 5,800
5400/5499 Other Operating Expenses 6,406 9,395 10,500 7,500 7,500
al Operating ExpeW $ 1,072,786 1,075,843 $ 1,121,069 $ 1,137,237 $ 1,137,237
1 PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2019/20 2020/21 2021/22 2022/23
00151 Assistant City Manager—
Finance and Administration 1.0 1.0 1.0
1001 Finance Director - 1.0
1501 Controller 1.0 1.0 1.0 1.0
Budget Manager - 1.0
1301 Purchasing Agent 1.0 1.0 1.0 1.0
1201-1202 Accountant 2.0 2.0 2.0 2.0
3601 Customer Service Rep.II 1.0 1.0 1.0 1.0
Total 6.0 6.0 6.0 7.0
66
FINANCE DEPARTMENT
ORGANIZATION CHART
- Director
Purchasing Accoun in Buclizet
■ ■• - t ControllerManager
irAccountant(2)
Customer - e
Representative 11
Headings above that are underlined, represent a function and/or service of the department.
67
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
68
CITY OF AVENTURA
FINANCE
2022/23
BUDGETARY ACCOUNT SUMMARY
001-1001-513
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
PERSONAL SERVICES
1201 Employee Salaries $ 683,674 $ 697,554 $ 700,234 $ 753,317 $ 753,317
2101 FICA 47,461 48,947 53,568 57,629 57,629
2201 Pension 96,147 98,002 101,170 105,433 105,433
2301 Health,Life&Disability 144,640 148,442 150,991 124,245 124,245
2401 Workers'Compensation 1,530 1,551 2,521 2,712 2,712
r Subtota= 973,452 994,496 1,008,484 1,043,336 1,043,336
CONTRACTUAL SERVICES
3180 Medical Exams-New Employees 2,150 872 4,200 - -
3190 Prof.Services 3,689 1,713 4,525 3,475 3,475
3201 Prof.Services-Auditor 58,300 41,700 50,200 56,866 56,866
Subtotal 64,139 44,285 58,925 60,341 60,341
OTHER CHARGES&SERVICES
4001 Travel&Per Diem 1,772 1,206 7,000 5,000 5,000
4101 Communication Services 1,440 1,440 1,440 840 840
4041 Car Allowance 1,248 1,147 700 6,000 6,000
4650 R&M-Office Equipment 6,440 1 6,400 - -
4701 Printing&Binding 3,791 1,869 3,420 3,420 3,420
4910 Advertising 9,099 17,953 17,000 5,000 5,000
Subtotal 23,790 23,616 35,960 20,260 20,260
COMMODITIES
5101 Office Supplies 3,939 2,751 5,000 5,000 5,000
5120 Computer Operating Supplies 467 561 500 500 500
5220 Gas&Oil 303 495 1,400 - -
5290 Other Operating Supplies 290 244 300 300 300
Subtotal 4,999 4,051 7,200 5,800 5,800
OTHER OPERATING EXPENSES
5410 Subscriptions&Memberships 4,001 4,701 4,000 3,500 3,500
5420 Conferences&Seminars 2,405 3,390 5,000 2,500 2,500
5450 Training - 1,079 1,000 1,000 1,000
5901 Contingency - 225 500 500 500
r Subtota'j 6,406 9,395 10,500 7,500 7,500
' Total Finance 1,072,786 $ 1,075,843 $ 1,121,069 $ 1,137,237 $ 1,137,237
69
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
70
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
•1
�1
HUMAN RESOURCES
DEPARTMENT
71
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 APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021122 2022/23 2022/23
1000/2999 Personal Services $ - - $ - $ 137,299 $ 137,299
3000/3999 Contractual Services 50,000 50,000
4000/4999 Other Charges&Services 87,100 87,100
5000/5399 Commodities 2,500 2,500
5400/5499 Other Operating Expenses 8,020 8,020
Total Operating Expenses $ - - $ - $ 284,919 $ 284,919
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
72
HUMAN RESOURCES DEPARTMENT
ORGANIZATION CHART
ResourcesHuman Manager
73
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 2020121 2021/22 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 developmentand training N/A N/A 1 3
Employee Engagement Events N/A N/A 2 5
74
CITY OF AVENTURA
HUMAN RESOURCES
2022123
BUDGETARY ACCOUNT SUMMARY
001-1101-513
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020/21 2021122 2022123 2022123
PERSONAL SERVICES
1201 Employee Salaries $ $ $ $ 103,806 $ 103,806
2101 FICA 7,941 7,941
2201 Pension 13,833 13,833
2301 Health,Life&Disability 11,345 11,345
2401 Workers'Compensation 374 374
IF Subtotal 137,299 137,299
CONTRACTUAL SERVICES
3180 Medical Exams -New Employees 4,500 4,500
3190 Prof.Services 45,500 45,500
3201 Prof.Services-Auditor
Subtotal 50,000 60,000
OTHER CHARGES&SERVICES
4001 Travel&Per Diem 4,000 4,000
4101 Communication Services 600 600
4041 Car Allowance 6,000 6,000
4650 R&M -Office Equipment 28,000 28,000
4701 Printing&Binding 1,000 1,000
4801 Employee promotional events 31,000 31,000
4910 Advertising 16,500 16,500
Subtotal 87,100 87,100
COMMODITIES
5101 Office Supplies 2,500 2,500
5120 Computer Operating Supplies
5220 Gas&Oil
5290 Other Operating Supplies
Subtotal 2,500 2,500
OTHER OPERATING EXPENSES
5410 Subscriptions &Memberships 520 520
5420 Conferences&Seminars 3,500 3,500
5450 Training 3,500 3,500
5901 Contingency 500 500
Subtotal 8,020 89020
Total HR $ $ $ 284,919 $ 284,919
75
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
76
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
•1
�1
INFORMATION TECHNOLOGY
DEPARTMENT
77
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2020/21 2020/21 2021/22 2022/23 2022/23
1000/2999 Personal Services $ 864,217 $ 881,235 $ 785,720 $ 825,007 $ 825,007
3000/3999 Contractual Services 1,489 9,516 10,000 10,000 10,000
4000/4999 Other Charges&Services 259,842 283,606 334,280 371,423 371,423
5000/5399 Commodities 14,323 16,477 17,000 17,000 17,000
5400/5499 Other Operating Expenses 2,757 4,721 7,235 7,550 7,550
Total Operating Expenses $ 1,142,628 $ 1,195,555 $ 1,154,235 $ 1,230,980 $ 1,230,980
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 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
78
INFORMATION TECHNOLOGY DEPARTMENT
ORGANIZATION CHART
TechnologyInformation• - .
IT Operations Manager
Support/ProjectNetwork Administr:tor 111.1 IT
AdministratorNetwork
79
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 2020/21 2021/22 1 2022/23
%oftime computer network is operational 99% 99% 99% 99%
%oftime ACES computer network is operational 99% 99% 99% 99%
Number ofworkstations supported 1,488 1,684 1,690 1,700
Number of physical servers supported 23 23 22 22
Number ofvirtual 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
80
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2022/23
BUDGETARY ACCOUNT SUMMARY
001-1201-513
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2020/21 2020/21 2021/22 2022/23 2022/23
PERSONAL SERVICES
1201 Employee Salaries $ 613,177 $ 625,145 $ 545,268 $ 586,618 $ 586,618
2101 FICA 43,094 43,848 41,713 44,876 44,876
2201 Pension 83,180 84,032 78,093 80,417 80,417
2301 Health,Life&Disability 1239384 1269811 1189688 1109990 1109990
2401 Workers'Compensation 19382 19399 1,958 29106 2,106
Subtotal 864,217 881,235 7859720 825,007 8259007
CONTRACTUAL SERVICES
3190 Other Prof.Services 19489 99516 10,000 109000 10,000
Subtotal 1,489 9,516 109000 10,000 109000
OTHER CHARGES&SERVICES
4001 Travel&Per Diem 19714 29355 59300 99200 99200
4041 Car Allowance 69000 69000 69000 69000 69000
4101 Communication Services 79845 79830 79040 79040 79040
4650 R&M-Office Equipment 2059695 2299926 2889690 3209733 3209733
4701 Printing&Binding 35 123 250 250 250
4851 Web Page Maintenance 169097 179580 - - -
4852 Email Hosting Services 229456 19,792 27,000 289200 28,200
Subtotal 259,842 283,606 334,280 371,423 371,423
COMMODITIES
5101 Office Supplies 19417 932 29000 29000 2,000
5120 Computer Operating Supplies 12,906 15,545 159000 15,000 15,000
Subtotal 14,323 16,477 17,000 179000 17,000
OTHER OPERATING EXPENSES
5410 Subscriptions&Memberships 1,359 2,041 1,400 1,400 1,400
5420 Conferences&Seminars 774 511 1,835 2,150 2,150
5450 Training 624 29169 4,000 4,000 4,000
ff'Subtotal 2,757 4,721 7,235 7,550 7,550
Total Information Technology $ 1,142,628 $ 1,195,555 $ 1,154,235 $ 1,230,980 $ 1,230,980
81
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.
82
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
� 1
•1
1
POLICE DEPARTMENT
83
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
1000/2999 Personal Services $ 18,590,601 $ 19,014,857 $ 19,099,740 $ 19,733,943 $ 19,733,943
3000/3999 Contractual Services 797,128 769,021 730,000 820,000 820,000
4000/4999 Other Charges&Services 793,672 887,241 1,094,200 1,151,700 1,151,700
5000/5399 Commodities 414,304 508,016 517,550 681,500 681,500
5400/5499 Other Operating Expenses 27,133 54,389 66,500 67,000 67,000
Total Operating Expenses $ 20,622,838 $ 21,233,524 $ 21,507,990 $ 22,454,143 $ 22,454,143
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2019/20 2020/21 2021/22 2022/23
0901 Chief of Police 1.0 1.0 1.0 1.0
9401-9402 Majors 3.0 3.0 3.0 3.0
2601 Commander - - - -
3002 Executive Assistant 1.0 1.0 1.0 1.0
2201-2205 Captains 5.0 5.0 5.0 5.0
2301-2313 Sergeants 12.0 13.0 13.0 13.0
2101-2111 Detectives 8.0 8.0 11.0 12.0
2001-2059 Police Officers 63.0 62.0 59.0 60.0
6201 Crime Prev Coordinator 1.0 1.0 1.0 1.0
5501 Property Room/Crime Scene Supervisor 1.0 1.0 1.0 1.0
3901 Crime Scene/Property Room Custodian II 1.0 1.0 1.0 1.0
4801 Crime Scene/Property Room Custodian I 1.0 1.0 1.0 1.0
2801-2804 Police Service Aides 4.0 4.0 4.0 4.0
6301 Records Manager 1.0 1.0 1.0 1.0
6901-6903 Records Clerk 3.0 3.0 3.0 3.0
1401 Public Records Specialist 1.0 1.0 1.0 1.0
1601 911 Manager 1.0 1.0 1.0 1.0
13001-13003 Communication Supervisor 3.0 3.0 3.0 4.0
12901-12906 Communication Officer III 6.0 6.0 6.0 4.0
6701-6702 Communication Officer II 3.0 2.0 2.0 1.0
2701-2705 Communication Officer 4.0 5.0 5.0 6.0
8601-8602 Administrative Asst.III 2.0 2.0 2.0 1.0
13501-13502 Personnel&Training Specialist 2.0 2.0 2.0 2.0
7501 Fleet Manager/Quartermaster 1.0 1.0 1.0 1.0
13801 Emergency Vehicle Technician 1.0 1.0 1.0 1.0
9301 Fleet Maintenance Worker 1.0 1.0 1.0 1.0
Total 130.0 130.0 130.0 130.0
84
POLICE DEPARTMENT
ORGANIZATION CH . -
Chief of Police
Staff Inspection/
Headings above that are underlined,, represent a function and/or service of the department.
85
Accreditation
Internal Affairs Executive
Assistant
Administrati - Operations Specialized
Services Major Services
Major Captain Major
Captain Captain
Sergeant Sergeant- Patrol Sergeant
Officer Officer-Patrol
Personnel and 5ergent- Mall detective
Training) Officer-Mall
911 Manager Sergeant-Traffic Property
Comm Supervisor Officer-Traffic Room/Crime Scene
Comm Officer III Supervisor
Sergeant-Comm
Comm Officer II Police
Comm Officer Crime
Scene/Property
Marine Patrol Room Custodian II
Records Manager
Police Service Aide
Records Clerk Crime
Records Specialist Scene/Property
School Resource Roam Custodian I
Officer
Fleet
Mgr/Quartermaster Crime Prevention Adminstrative
Emergency Vehicle
Coordinator Assistant III
Tech
Fleet Maintenance Officer-CSU Officer-Task Farce
Worker
Personnel/Training
Specialist
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.
86
6. Traffic Safety Initiatives:
• Continue with strategies that have reduced the number of traffic crashes and fatalities
throughout the City.
• Work with internal and external Aventura stakeholders (governmental agencies,
businesses, tourists and residents) to address traffic flow issues along the Biscayne
Boulevard, Ives Dairy Road and Miami Gardens Drive corridors.
• Develop a safety program to educate teenage drivers in the areas of distracted driving,
impaired driving and seat belt use.
7. Technological Advancement Initiatives:
• Maintain our radio system console inside our E911 Center.
• Replace and improve the video wall in Communications in order to view cameras located
within the City, Charter Schools and the Government Center.
• Complete the Police personnel attendance system ("InTime") integration with the City's
current payroll system to provide for an automatic transfer of data during the bi-weekly
payroll accounting process.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
PERFORMANCE WORKLOAD INDICATOR 2019/20 2020/21 2021/22 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 Involve m ent 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
87
CITY OF AVENTURA
2022/23
BUDGETARY ACCOUNT SUMMARY
001-2001-521
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
PERSONAL SERVICES
1201 Employee Salaries 10,992,495 10,982,266 11,614,155 11,959,082 11,959,082
1390 Court Time 78,272 43,306 140,000 190,000 190,000
1401 Overtime 1,216,505 1,720,944 900,000 1,000,000 1,000,000
1410 Holiday Pay 198,048 249,380 150,000 265,000 265,000
1501 Police Incentive Pay 78,341 77,359 80,040 76,920 76,920
2101 RCA 915,691 942,564 907,802 944,068 944,068
2201 Pension 2,511,821 2,348,382 2,463,314 2,575,029 2,575,029
2301 Health,Life&Disability 2,152,006 2,178,365 2,299,693 2,151,954 2,151,954
2401 Workers'Compensation 447,422 472,291 544,736 571,890 571,890
Subtota 18,590,601 19,014,857 19,099,740 19,733,943 19,733,943
CONTRACTUAL SERVICES
3170 Temporary Staff 2,265 22,641 - - -
3180 Medical Exams 4,143 9,202 10,000 30,000 30,000
3190 Prof.Services-Traffic Safety Program 733,383 729,371 700,000 750,000 750,000
3192 Prof.Services 57,337 7,807 20,000 40,000 40,000
Subtotal 797,128 769,021 730,000 820,000 820,000
OTHER CHARGES&SERVICES
4001 Travel&Per Diem 8,600 15,378 25,000 27,000 27,000
4040 Administrative Expenses 34,787 25,449 26,500 26,500 26,500
4042 Recruiting&Hiring Expense 4,655 5,015 10,000 12,000 12,000
4043 CALEA Accreditation 4,770 4,770 9,200 5,000 5,000
4050 Investigative Expense 15,276 20,367 24,000 24,000 24,000
4101 Communication Services 136,904 119,309 183,000 183,000 183,000
4201 Postage 3,634 4,117 4,000 4,200 4,200
4420 Leased Equipment 50,462 85,298 105,000 130,000 130,000
4440 Copy Machine Costs 2,731 2,088 4,500 5,000 5,000
4610 R&M-Vehicles 131,024 226,666 140,000 160,000 160,000
4645 R&M-Equipment 260,128 237,965 420,000 420,000 420,000
4650 R&M-Office Equipment 135,735 136,000 138,000 150,000 150,000
4701 Printing&Binding 4,966 4,819 5,000 5,000 5,000
Subtotal 793,672 887,241 1,094,200 1,151,700 1,151,700
COMMODITIES
5101 Office Supplies 12,629 13,355 14,000 15,000 15,000
5120 Computer Operating Supplies 7,759 7,109 15,000 16,000 16,000
5220 Gas&Oil 205,777 246,860 245,000 400,000 400,000
5240 Uniforms 41,356 37,932 40,000 42,000 42,000
5245 Uniform Allowance 42,334 124,060 87,550 88,000 88,000
5266 Photography 751 1,060 1,000 1,500 1,500
5270 Ammunition 38,846 17,360 45,000 47,000 47,000
5290 Operating Supplies 64,852 60,280 70,000 72,000 72,000
Subtotal 414,304 508,016 517,550 681,500 681,500
OTHER OPERATING EXPENSES
5410 Subscriptions&Memberships 3,420 5,986 7,000 7,500 7,500
5430 Educational Assistance 824 3,000 4,500 4,500 4,500
5450 Training 22,889 45,403 55,000 55,000 55,000
Subtotal 27,133 54,389 66,500 67,000 67,000
Total Police $ 20,622,838 $ 21,233,524 $ 21,507,990 $ 22,454,143 $ 22,454,143
88
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.
89
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.
90
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
•1
�1
COMMUNITY DEVELOPMENT
DEPARTMENT
91
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
1000/2999 Personal Services $ 697,852 $ 784,614 $ 784,751 $ 789,388 $ 789,388
3000/3999 Contractual Services 1,791,260 2,189,042 2,205,046 2,800,000 2,800,000
4000/4999 Other Charges&Services 81,142 92,151 104,550 104,550 104,550
5000/5399 Commodities 8,200 9,246 9,500 9,500 9,500
5400/5499 Other Operating Expenses 2,957 2,856 3,500 2,250 2,250
Total Operating Expenses $ 2,581,411 $ 3,077,909 $ 3,107,347 $ 3,705,688 $ 3,705,688
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2019/20 2020/21 2021/22 2022/23
13101 Community Development Director 1.0 1.0 1.0 1.0
4201 Building Official(P/T) 1.0 1.0 1.0 1.0
Planner - - - 1.0
9001 Executive Assistant/Planning Technician 1.0 1.0 1.0 -
Assistant Manager-Administration 1.0
14301 Customer Service Rep III - 1.0 1.0 1.0
Assistant Manager-Operations 1.0
3601-3604 Customer Service Rep II 4.0 1.0 1.0 -
8901 Code Compliance Officer II/Zoning Review 1.0 1.0 1.0 -
8902 Code Compliance Officer I - - 1.0 1.0
8902 Code Compliance Officer(P/T) 1.0 1.0 - -
Total Full-Time 7.0 5.0 6.0 6.0
Total Part-Time 2.0 2.0 1.0 1.0
Total 9.0 7.0 7.0 7.0
92
COMMUNITY • ' DEPARTMENT
ORGANIZATION CHART
Community Development
Headings above that are underlined, represent a function and/or service of the department.
93
Director
Administration Operations
Management Assistant Management Assistant
Cade Compliance 6uildin�
Building Official Planning and Zoning
Cade Compliance Officer Customer Service Rep III Planner
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(All 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 Perm its Paid by Credit Card NA 0% 72% 80%
of Inspections Requested via Online Portal NA 50% 100% 100%
94
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2022/23
BUDGETARY ACCOUNT SUMMARY
001-4001-524
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
PERSONAL SERVICES
1201 Employee Salaries $ 513,930 $ 588,503 $ 558,180 $ 575,382 $ 575,382
1401 Overtime 972 1,294 3,000 3,000 3,000
2101 FICA 38,116 43,763 42,701 44,017 44,017
2201 Pension 57,440 63,867 70,901 71,944 71,944
2301 Health,Life&Disability 829859 81,872 949486 79,747 79,747
2401 Workers'Compensation 49535 5,315 159483 15,298 15,298
Subtotal 697,852 7849614 784,751 789,388 789,388
CONTRACTUAL SERVICES
3101 Building Inspection Services 196899153 291039748 199369046 296509000 296509000
3190 Prof.Services 1029107 85,294 269,000 150,000 1509000
Subtotal 1,791,260 2,1899042 292059046 298009000 2,800,000
OTHER CHARGES&SERVICES
4001 Travel&Per Diem 973 - 49000 49000 49000
4041 Car Allowance 69000 69517 69000 69000 69000
4101 Communication Services 19027 19180 19500 19500 19500
4420 Lease Equipment 29159 19908 29800 29800 29800
4610 R&M-Vehicles 102 38 19000 19000 19000
4645 R&M-Equipment 359257 379776 479250 479250 479250
4701 Printing 99023 49898 29000 29000 29000
4730 Records Retention 269601 39,834 40,000 409000 409000
Subt 81,142 929151 1049550 104,550 104,550
COMMODITIES
5101 Office Supplies 69149 79210 69000 69000 69000
5120 Computer Operating Supplies 19800 19985 29000 29000 29000
5220 Gas&Oil 251 51 19000 19000 19000
5240 Uniforms - - 500 500 500
Subtotal 8,200 9,246 9,500 9,500 9,500
OTHER OPERATING EXPENSES
5410 Subscriptions&Memberships 537 19629 1,500 250 250
5420 Conferences&Seminars 1,993 766 1,500 1,500 19500
5450 Training 427 461 500 500 500
Subtotal 2,957 2,856 3,500 2,250 2,250
Total Community Development $ 2,581,411 $ 3,077,909 $ 3,107,347 $ 3,705,688 $ 3,705,688
95
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 item is used to fund memberships with professional
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
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.
96
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
•1
�1
COMMUNITY SERVICES
DEPARTMENT
97
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
1000/2999 Personal Services $ 1,043,650 $ 978,459 $ 1,077,812 $ 1,223,479 $ 1,223,479
3000/3999 Contractual Services 665,658 672,007 657,500 811,320 811,320
4000/4999 Other Charges&Services 660,855 1,020,551 838,200 1,255,000 1,255,000
5000/5399 Commodities 34,281 25,901 29,000 29,000 29,000
5400/5499 Other Operating Expenses 7,958 12,994 16,500 19,000 19,000
Total Operating Expenses $ 2,412,402 $ 2,709,912 $ 2,619,012 $ 3,337,799 $ 3,337,799
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 1.0
10201 Community Rec Center Manager 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(P/T) 1.0 1.0 1.0 1.0
5701-5709 Park Attendant(P/T) 11.0 11.0 9.0 8.0
Park Attendant(P/T)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
98
COMMUNITY SERVICES DEPARTMENT
ORGANIZATION CHART
Community Services
Director
Administrative Assistant(PT)
Community Program Manager Parks&Recreation Manager
Contractual Contractual
Community Programming Landscape Maintenance Parks&Recreaction
Youth Sports Tennis Pro Assistant Manager(3)
Youth Sports
CRC Park Attendant
Assistant Manager(2) Fr(3)PT(8)
Parks/Amenities:
• Arthur I.Snyder Memorial Park
• Community Green Garden
• Community Recreation Center
• Founders Park and SplashPad
• Peace Park
• Veterans Park
• Waterways Park
• Waterways Dog Park
Events and Activities:
• Winter,Spring and Summer Camps
• 7 Teacher Planning Day Programs
• 12 Special Events including:four(4)Movie Nights, Earth/Arbor Day, July 4t" 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
99
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 2019/20 2020121 2021/22 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 COMD-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
100
CITY OF AVENTURA
COMMUNITY SERVICES
2022123
BUDGETARY ACCOUNT SUMMARY
001-5001-539
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022123 2022123
PERSONAL SERVICES
1201 Employee Salaries $ 713,062 $ 689,034 $ 750,638 $ 871,515 $ 871,515
1401 Overtime 13,706 17,186 15,000 15,000 15,000
2101 FICA 54,046 52,265 57,424 66,671 66,671
2201 Pension 79,142 51,838 79,670 90,181 90,181
2301 Health,Life&Disability 161,086 150,819 156,561 157,607 157,607
2401 Workers'Compensation 22,608 17,317 18,519 22,505 22,505
Subtotal 1,043,650 978,459 1,077,812 1,223,479 1,223,479
CONTRACTUAL SERVICES
3113 Prof.Services-Comm.Cen.Inst. 127,969 123,123 110,000 225,000 225,000
3150 Prof.Services-Landscape Arch. 24,025 13,230 12,500 15,000 15,000
3452 Lands/Tree Maint.Svcs-Parks 513,664 535,654 535,000 571,320 571,320
Subtotal 665,658 672,007 657,500 811,320 811,320
OTHER CHARGES&SERVICES
4001 Travel&Per Diem 86 3,970 5,000 6,000 6,000
4041 Car Allowance 6,000 6,000 6,000 6,000 6,000
4101 Communication Services 4,649 5,626 5,200 6,000 6,000
4420 Lease 2,723 2,491 4,000 4,000 4,000
4610 R&M-Vehicles 2,100 3,599 3,000 3,000 3,000
4645 R&M-Equipment 14,040 12,951 13,000 13,000 13,000
4672 R&M-Parks 113,073 160,068 120,000 130,000 130,000
4701 Printing&Binding 4,291 3,630 7,000 7,000 7,000
4850 Special Events 59,805 57,650 90,000 145,000 145,000
4851 Cultural/Recreation Programs 260,866 498,269 150,000 485,000 485,000
4852 Founders Day Activities 84,300 16,400 85,000 100,000 100,000
4854 Summer Recreation 108,922 249,897 350,000 350,000 350,000
Subtotal 660,855 1,020,551 838,200 1,255,000 1,255,000
COMMODITIES
5101 Office Supplies 2,891 2,436 3,500 3,500 3,500
5120 Computer Operating Supplies 25,189 17,719 17,000 17,000 17,000
5220 Gas&Oil 48 491 1,000 1,000 1,000
5240 Uniforms 5,998 5,130 6,000 6,000 6,000
5290 Other Operating Supplies 155 125 1,500 1,500 1,500
ir SubtotalIF IF 34,281 25,901 29,000 29,000 29,000
OTHER OPERATING EXPENSES
5410 Subscriptions&Memberships 2,422 3,887 3,000 4,000 4,000
5420 Conferences&Seminars 1,290 2,152 5,000 6,000 6,000
5450 Training 2,935 6,449 6,500 7,000 7,000
5901 Contingency 1,311 506 2,000 2,000 2,000
Subtotal 7,958 12,994 16,500 19,000 19,000
Total Community Services $ 2,412,402 $ 2,709,912 $ 2,619,012 $ 3,337,799 $ 3,337,799
101
COMMUNITY SERVICES
BUDGET JUSTIFICATIONS
3113 Prof. Services - Comm. Cen. Inst. — Provides funding for the various instructors who teach or
lead recreation classes and programs at City parks and the Community Recreation Center. Costs
are offset by revenues generated by registration fees.
3452 Lands/Tree Maint. Svcs - Parks — Provides funding for complete landscape maintenance
services for Founders Park and SplashPad, Waterways Park, Waterways Dog Park, Veterans Park
and Peace Park. Services include: irrigation and grounds maintenance services; tree trimming,
specialized Bermuda turf maintenance for athletic fields that includes liquid fertilization and deep tine
aeration six (6) times per year, specialty pesticide applications for the Dog Park and general park
maintenance.
4672 R&M - Parks — Provides funding for repair and maintenance of park amenities and equipment.
In addition to routine repairs and maintenance costs, funding request includes costs for,
reconditioning clay tennis courts, routine daily maintenance of clay courts by a tennis professional,
SplashPad supplies and replacing park signage.
4850 Special Events — This figure represents funding for 12 special events related to community-
wide, annual events to foster community pride and improve the quality of life for the residents: four
(4) Movie Nights, Earth/Arbor Day, July 41" Fireworks, two (2) Bike events, High School Seniors
Graduation Parade, Halloween and Veterans Day.
4851 Culture/Recreation Programs — Provide for costs associated with establishing a wide variety of
comprehensive recreation programming; youth athletics, recreation programs and classes and other
programs. All costs are offset by registration fees.
4852 Founders Day Activities — Provides for funding entertainment, activities, games, community
stage, production, sound, lighting, rental costs, temporary power and other required logistics for the
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.
102
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
� 1
•1
1
PUBLIC WORKS/TRANSPORTATION
DEPARTMENT
103
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
1000/2999 Personal Services $ 1,026,849 $ 1,070,498 $ 1,109,436 $ 1,157,882 $ 1,157,882
3000/3999 Contractual Services 1,371,207 1,402,985 1,350,000 1,027,425 1,027,425
4000/4999 Other Charges&Services 858,743 898,347 870,750 878,000 878,000
5000/5399 Commodities 10,030 13,316 12,500 16,700 16,700
5400/5499 Other Operating Expenses 7,280 3,848 8,000 11,000 11,000
Ftal Operating Expenses $ 3,274,109 $ 3,388,994 $ 3,350,686 $ 3,091,007 $ 3,091,007
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
104
- UBLIC WORKS/TRANSPORTATION DEPARTMENT
ORGANIZATION CH . -
Public Works/Transportation
Director
•
Executive Assistant
Contractual Assistant Public
Contractual Consulting
Landsca eArchitect Works/Transportation Capital Projects Manager En ineers
Shuttle Bus Service p Director g
Public Works Contractual
Stormwater Coordinator Facilities Manager Electrical Maintenance
Landscape Maintenance
Street Maintenance
Trades Worker II(2)
Contractual
Building Maintenance
(Trades Worker I}
Pest Control
Security Information Officer
CapitalProjects• City C • • • Facilities Maintenance
• • -- • Services
• .•• •
• Landscape Maintenance/Beautification
• Pedestrian/Bicycle Programs
Public• • P- •
• • -- • -r Maintenance
• Shuttle B - - •• •
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 2020/21 2021/22 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 ofBC cle rentals 2,963 1,146 1,420 1,600
106
CITY OF AVENTURA
PUBLIC WORKS/TRANSPORTATION
2022/23
BUDGETARY ACCOUNT SUMMARY
001-5401-541
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
PERSONAL SERVICES
1201 Employee Salaries $ 705,878 $ 723,403 $ 765,929 $ 802,308 $ 802,308
1401 Overtime 18,148 28,708 2,500 10,000 10,000
2101 RCA 54,602 56,543 58,594 61,377 61,377
2201 Pension 101,443 102,865 111,486 113,864 113,864
2301 Health,Life&Disability 110,621 120,021 135,636 133,355 133,355
2401 Workers'Compensation 36,157 38,958 35,291 36,978 36,978
Subtotal 1,026,849 1,070,498 1,109,436 1,157,882 1,157,882
CONTRACTUAL SERVICES
3150 Prof.Services-Landscape Arch. - - 1,000 1,000 1,000
3160 Prof.Services-Security 34,163 51,323 50,000 - -
3450 Lands/Tree Maint.Svcs-Streets 810,158 831,310 754,000 781,425 781,425
3451 Bea utification/Signage 40,612 30,352 45,000 45,000 45,000
3455 Transportation Services 486,274 490,000 500,000 200,000 200,000
ff'Subtota � 1,371,207 1,402,985 1,350,000 1,027,425 1,027,425
OTHER CHARGES&SERVICES
4001 Travel&Per Diem - - 2,000 2,000 2,000
4041 Car Allowance 6,000 6,000 6,000 6,000 6,000
4101 Communication Services 2,803 3,667 2,750 3,500 3,500
4301 Utilities-Electric 71,346 92,385 72,000 72,000 72,000
4311 Utilities-Street Lighting 47,672 93,634 95,000 95,000 95,000
4320 Utilities-Water 508,347 494,169 430,000 430,000 430,000
4610 R&M-Vehicles 1,799 3,562 3,500 6,000 6,000
4620 R&M-Buildings 87,563 85,342 130,000 130,000 130,000
4631 R&M-Janitorial Services 34,808 25,311 46,000 50,000 50,000
4645 R&M-Equipment 5,070 1,482 3,500 3,500 3,500
4691 R&M-Streets 93,335 92,795 80,000 80,000 80,000
Subtotal 858,743 898,347 870,750 878,000 878,000
COMMODITIES
5101 Office Supplies 1,919 2,715 3,000 3,000 3,000
5120 Computer Operating Supplies 3,000 3,000 3,000 3,000 3,000
5220 Gas&Oil 2,818 5,457 3,000 7,000 7,000
5240 Uniforms 2,258 1,957 2,500 2,500 2,500
5290 Other Operating Supplies 35 187 1,000 1,200 1,200
Subtotal IF 'F 10,030 13,316 12,500 16,700 16,700
OTHER OPERATING EXPENSES
5410 Subscriptions&Memberships 2,036 1,923 1,500 2,000 2,000
5420 Conferences&Seminars 1,090 889 2,500 3,000 3,000
5450 Training 1,159 899 2,000 2,000 2,000
5901 Contingency 2,995 137 2,000 4,000 4,000
Subtotal 7,280 3,848 8,000 11,000 11,000
Total Public Works/Transportation $ 3,274,109 $ 3,388,994 $ 3,350,686 $ 3,091,007 $ 3,091,007
107
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 199t" 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.
108
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
•1
�1
ARTS
CULTURAL CENTER
DEPARTMENT
109
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORYRECAP 2019/20 2020/21 2021/22 2022/23 2022/23
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services 653,680 523,565 719,588 734,244 734,244
4000/4999 Other Charges&Services 145,058 125,142 160,500 160,500 160,500
5000/5399 Commodities 2,257 2,336 6,700 6,700 6,700
5400/5499 Other Operating Expenses - - - - -
Total Operating Expenses $ 800,995 $ 651,043 $ 886,788 $ 901,444 $ 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 0.75 0.75 0.75
Labor(P/T) 0.25 0.25 0.25 0.25
Total 5.30 5.30 5.30 5.30
110
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 underlined, represent a function and/or service of the department.
111
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 2019/20 2020/21 2021/22 1 2022/23
Advisory Board Meetings attended 2 - 2 3
Number of performances/events 100 20 125 130
Total attendance 20,965 1,000 25,000 28,000
Number of promotional material produced 65 - 50 50
Summer Camp 1 1 1 1
%of patrons who respond favorably to AACC 1 80% 80% 80% 80%
112
CITY OF AVENTURA
ARTS &CULTURAL CENTER
2022/23
BUDGETARY ACCOUNT SUMMARY
001-7001-575
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
PERSONAL SERVICES
1201 Employee Salaries $ - $ - $ - $ - $ -
1401 Overtime
2101 FICA
2201 Pension
2301 Health,Life&Disability
2401 Workers'Compensation
Subtotal - - - - -
CONTRACTUAL SERVICES
3112 Prof.Services-Man Sery 1489560 1519536 1559328 1599984 1599984
3114 Prof.Services-Man Serv/Staffing 3619266 3189731 3799260 3899260 3899260
3115 Prof.Services-Man Serv/Marketing 249000 249000 309000 309000 309000
3190 Prof.Services-Programming 104,049 28,923 130,000 130,000 130,000
3410 Prof.Services-Janitorial Services 15,805 375 25,000 25,000 25,000
Subtotal 6539680 5239565 7199588 7349244 7349244
OTHER CHARGES&SERVICES
4101 Communication Services 7,166 79202 6,600 6,600 69600
4201 Postage - - 89600 89600 89600
4301 Utilities 499548 549735 549000 549000 549000
4440 Copy Machine Costs 19144 19044 29800 29800 29800
4620 R&M-Buildings 299063 579646 79000 79000 79000
4645 R&M-Equipment 29240 49379 69500 69500 69500
4701 Printing&Binding - 136 149500 149500 149500
4910 Advertising 549631 - 609000 609000 609000
4920 Licenses/Permit Fees 19266 - 500 500 500
Subtotal 145,058 125,142 1609500 160,500 160,500
COMMODITIES
5101 Office Supplies 687 832 19200 19200 19200
5120 Computer Operating Supplies 509 876 19000 19000 19000
5290 Other Operating Supplies 19061 628 49500 49500 49500
Subtotal 2,257 2,336 6,700 6,700 6,700
OTHER OPERATING EXPENSES
5901 Contingency - - - - -
Subtotal - - - - -
Total Arts&Cultural Center $ 800,995 $ 651,043 $ 886,788 $ 901,444 $ 901,444
113
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.
114
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
� 1
•1
1
NON-DEPARTMENTAL
115
CITY OF AVENTURA
�EPARTMEftL-TRANSFERS
2022/23
BUDGETARY ACCOUNT SUMMARY
001-9001-581
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 200/21 2021/22 2022/23 2022/23
TRANSFERS
9118 Tffer-Charter School Fund(190) 100,000 100,000 150,000 150,000 150,000
9119 Tffer-Charter H.S.Fund(191) 115,000 150,000 150,000 150,000 150,000
9123 Tffer-Debt Svice Fund Ser 2010&/11 (230) 1,196,121 1,190,919 1,189,446 1,191,834 1,191,834
9124 Tffer-Debt Svice Fund Ser 2000(240) 694,700 - - - -
9125 Tffer-Debt Svice Fund Ser 2012(A)(250) 365,073 362,487 363,969 360,476 360,476
9126 Tffer-Debt Svice Fund Ser 2018(291) 496,100 496,808 497,240 497,212 497,212
9127 Tffer-Charter H.S.Construction Fund(393) 400,000 - - - -
Total Non-Departmental-Transfers $ 3,366,994 $ 2,300,214 $ 2,350,655 $ 2,349,522 $ 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.
116
CITY OF AVENTURA
NON-DEPARTMENTAL _
2022/23
BUDGETARY ACCOUNT SUMMARY
001-9001-590
OBJECT Rp APPROVED CITY MANAGER COMMISSION
CODE TUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 019/20 2020/21 2021/22 2022/23 2022/23
PERSONAL SERVICES
2501 Unemployment $ 1,066 $ 2,842 $ 2,500 $ 4,500 $ 4,500
Subtotal 1,066 2,842 2,500 4,500 4,500
CONTRACTUAL SERVICES
3157 City Manager Recruitment - - - - -
3160 Prof.Services-Security - - - 60,000 60,000
3410 Prof.Services-Janitorial 74,548 66,066 75,000 75,000 75,000
Subtotal 74,548 66,066 75,000 135,000 135,000
OTHER CHARGES&SERVICES
4101 Communication Services 146,011 219,754 105,000 300,000 300,000
4201 Postage 9,901 6,921 12,000 12,000 12,000
4301 Utilities 167,853 164,863 175,000 200,000 200,000
4320 Water 23,424 31,979 18,000 32,000 32,000
4440 Copy Machine Costs 8,808 10,941 10,000 10,000 10,000
4501 Insurance 847,739 777,959 860,625 868,125 868,125
4620 R&M-Government Center 215,891 222,115 225,000 225,000 225,000
4650 R&M-Office Equipment 1,528 (40) 2,000 2,000 2,000
Subtotal 1,421,155 1,434,492 1,407,625 1,649,125 1,649,125
COMMODITIES
5211 Credit Card Fees - - - 20,000 20,000
5290 Other Operating Supplies 52,999 2,833 10,000 10,000 10,000
Subtota 52,999 2,833 10,000 30,000 30,000
OTHER OPERATING EXPENSES
5901 Contingency 32,257 40,254 50,000 50,000 50,000
5906 Hurricane/Preparation 2,070 276,831 - - -
5907 Hurricane/Supplies 468,357 - - - -
Subtotal 502,684 317,085 50,000 50,000 50,000
Total Non-Departmental $ 2,052,452 $ 1,823,318 $ 1,545,125 $ 1,868,625 $ 1,868,625
117
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.
118
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
CIO
it III
`s
� 't
CAPITAL OUTLAY
119
CITY OF AVENTURA
CAPITAL OUTLAY
2022/23
PROJECT APPROPRIATION
80XXIIIW
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021122 2022123 2022123
City Manager's Office-8006.612
6402 Computer Equipment<$6,000 $ 1,766 $ $ 2,000 $ 2,200 $ 2,200
Subtotal 1,766 2,000 2,200 2,200
City Clerk-8008.619
6402 Computer Equipment<$6,000 1,678 2,000 3,200 3,200
Subtotal i 1,678 2,000 3,200 3,200
Finance-8010-613
6402 Computer Equipment<$6,000 1,766 374 3,000 3,400 3,400
JF Subtotal IF JW 1,766 374 3,000 3,400 3,400
Information Technolociv.-8012.613
6401 Computer Equipment>$6,000 41,443 148,766 136,000 140,000 140,000
6402 Computer ui ment<$6,000 6,919 3,670 6,000 6,000 6,000
Subtotal 47,362 162,436 141,000 146,000 146,000
Police-8020.621
6401 Computer Equipment>$6,000 27,690 13,120
6402 Computer Equipment<$6,000 109,642 79,307 97,647 206,476 206,476
6407 Radio Purchase&Replace. 39,662 7,810 40,486 30,000 30,000
6410 Equipment>$6,000 37,933 171,622 249,669 186,000 186,000
6411 Equipment<$6,000 21,410 2,601
6414 Police Dept Office Improvements 116,649 94,392
6460 Vehicles 246,368 113,704 630,441 380,000 380,000
Subtotal 697,034 482,466 1,018,042 801,476 801,476
Community Development-8040.624
6402 Computer Equipment<$6,000 6,314 1,627 117,774 16,260 16,260
6410 Equipment>$6,000 26,000 26,000
r Subtotal' 6,314 1,627 117,774 41,260 41,260
Community Services-8060.63916411672
6402 Computer Equipment<$6,000 3,936 1,340 14,692 10,800 10,800
6410 Equipment>$6,000 27,606 14,000 20,000 20,000
6411 Equipment<$6,000 18,133 11,260 9,900 9,900
6206 Community Center Improvements 32,624 32,484 36,000 36,000
6310 Aventura Founders Park 102,138 46,369 10,000 69,600 69,600
6322 Waterways Park Improvements 29,196 12,360 13,060 13,060
6323 Waterways Dog Park Improvements 17,762 11,600 11,600
6326 Veterans Park Improvements 4,720 10,000 6,000 6,000
6327 Peace Park Improvements 39,261 166,180 4,000 4,000
Subtotal 236,114 132,434 223,472 169,760 169,760
120
CITY OF AVENTURA
CAPITAL OUTLAY-CONTINUED
2022/23
PROJECT APPROPRIATION
001-80XX
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
Public Works/Transportation-8054-539/541/572
6420 HVAC Replacements - 9,035 - - -
6421 Government Center Improvements 273,473 - 25,000 20,000 20,000
6301 Beautification Projects 9,758 8,838 5,000 9,750 9,750
6309 Seawall Improvements - - - - -
6341 Transportation System Imp. 55,870 189,390
6352 Hurricane Landscape Restoration - - - - -
6402 Computer Equipment<$5,000 3,524 758 2,798 6,200 6,200
6410 Equipment>$5,000 - 38,263 - - -
Subtotal 2869755 1129764 2229188 359950 359950
Charter School-8069-569
6402 Computer Equipment<$5,000 - - - - -
Subtotal - - - -
Arts&Cultural Center-8070-575
6402 Computer Equipment<$5,000 - 29740 59000 59600 59600
6410 Equipment>$5,000 809817 902 149000 189000 189000
Subtotal 809817 39642 199000 23,600 239600
Non-Departmental-8090-590
6101 Land Acquisition/Purchase 16,663 739998 2,791 - -
6999 Capital Reserve - - 149772,304 1497729304 1497729304
Subtotal 16,663 73,998 14,775,095 1497729304 1497729304
Total Capital $ 1,275,169 $ 959,631 $ 16,523,571 $ 15,999,129 $ 15,9999129
121
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.
122
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
COMMUNITY DEVELOPMENT
6402 Computer Equipment <$5,000 — This project consists of the replacement and upgrade of
computer equipment utilized by the Community Development Department's Code Compliance and
Building Inspection Divisions.
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.
123
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.
124
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 $ 18,000
125
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
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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 APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 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 5,500 5,500
360000/369999 Miscellaneous Revenues 124 12 - - -
380000/389999 Transfer from Funds - -
399900/399999 Fund Balance - - - - -
Total Available $ 4,327 $ 2,487 $ 5,500 $ 5,500 $ 5,500
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 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 5,500 5,500
Total Operating Expenses 3,909 2,200 5,500 5,500 5,500
6000/6999 Capital Outlay - - - - -
Total Expenditures $ 3,909 $ 2,200 $ 5,500 $ 5,500 $ 5,500
128
CITY OF AVENTURA
POLICE EDUCATION FUND 110
2022/23
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
Fines&Forfeitures
3511000 Fines $ 4,203 $ 2,475 $ 5,500 $ 5,500 $ 5,500
Subtotal 4,203 2,475 5,500 5,500 5,500
Miscellaneous Revenues
3611000 Interest 124 12 - - -
Fair Market Adjustment - -
WSubtotal� 124 12
Fund Balance
3999000 Carryover - -
Subtotal - - - - -
Total Revenues $ 4,327 $ 2,487 $ 5,500 $ 5,500 $ 5,500
EXPENDITURES 2001-521
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
OTHER OPERATING EXPENSES
Public Safety-2001-521
5450 Training $ 3,909 $ 2,200 $ 5,500 $ 5,500 $ 5,500
Total Expenditures $ 3,909 $ 2,200 $ 5,500 $ 5,500 $ 5,500
REVENUE PROJECTION RATIONALE
3511000 Fines — Two dollars ($2.00) is received from each paid traffic citation issued within the
City's corporate limits, which by State Statute, must be used to further the education of the City's
Police Officers.
129
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
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TRANSPORTATION
AND
STREET MAINTENANCE FUND
131
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 PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020121 2021/22 2022123 2022/23
3100001319999 Locally Levied Taxes $ $ $ $ $
3200001329999 Licenses&Permits
3300001339999 Intergovernmental Revenues 2,106,069 2,293,406 1,991,000 2,260,000 2,260,000
3400001349999 Charges for Services
3600001369999 Fines&Forfeitures
3600001369999 Miscellaneous Revenues 721,100 69,686 43,000 38,000 38,000
3800001389999 Transfer from Funds
3999001399999 Fund Balance 923,419 347,964 401,600 401,600
Total Available $ 2,826,169 $ 3,276,409 $ 2,381,964 $ 2,699,600 $ 2,699,600
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2022/23 2022/23
1000/2999 Personal Services $ - $ - $ - $ - $
3000/3999 Contractual Services 1,603,666 1,841,749 2,083,244 2,661,000 2,661,000
4000/4999 Other Charges&Services
6000/6399 Commodities
6400/6999 Other Operating Expenses
Total Operating Expenses 1,603,666 1,841,749 2,083,244 2,661,000 2,661,000
6000/6999 Capital Outlay 1,223,489 647,316 298,710 138,600 138,600
9000/9999 Transfers
Total Expenditures $ 2,827,044 $ 2,389,064 $ 2,381,964 $ 2,699,600 $ 2,699,600
132
CITY OF "ENTUM
TRANSPORTATION AND STREET MAINTENANCE FUND 120
2021/22
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
Intergovernmental Revenues
3351200 State Revenue Sharing $ 227,034 $ 264,619 $ 210,000 $ 220,000 220,000
3353001 Local Option Cap.Impr.Gas Tax 125,784 129,589 115,000 120,000 120,000
3353010 Local Option Gas Tax 334,134 342,584 316,000 320,000 320,000
3383801 County Transit System Surtax 1,418,107 1,556,613 1,350,000 1,600,000 1,600,000
Subtotal 2,105,059 2,293,405 1,991,000 2,260,000 2,260,000
Miscellaneous Revenues
3611000 Interest 124,641 9,134 3,000 3,000 3,000
Fair Market Adjustment - - -
3632000 Transportation Mitigation Impact Fee 526,754 - - -
3633000 Citywide Bicycle Sharing 19,705 50,451 40,000 35,000 35,000
3661000 Developer Contributions/Streets 50,000 - - -
Subtotal 721,100 59,585 43,000 38,000 38,000
Fund Balance
3999000 Carryover-Other - - - -
3999000 Carryover-Impact Fees 923,419 347,954 401,500 401,500
Subtotal - 923,419 347,954 401,500 401,500
Total Revenues $ 2,826,159 $ 3,276,409 $ 2,381,954 $ 2,699,500 $ 2,699,500
EXPENDITURES 5401-541
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
CONTRACTUAL SERVICES
Public Works/Transportation-5401-541
3450 Landscape/Tree Maint/Streets $ 725,681 $ 747,573 $ 726,000 $ 726,000 $ 726,000
3453 Citywide Bicycle Sharing 72,534 81,864 84,290 85,000 85,000
3455 Enhanced Transit Services 695,467 780,400 830,000 550,000 550,000
3456 On-Demand Transit Services - 112,860 322,954 1,080,000 1,080,000
3460 TVMS Maintenance 109,873 119,052 120,000 120,000 120,000
Subtotal 1,603,555 1,841,749 2,083,244 2,561,000 2,561,000
CAPITAL OUTLAY
Public Works/Transportation-5401-541
6304 Circulator System Improv.-Bus Shelter - 2,190 25,000 - -
6305 Road Resurfacing 584,733 418,905 118,000
6307 Street Lighting Improv. 206,060 - - - -
6308 Citywide Bicycle Sharing - - 3,000 8,500 8,500
6341 Transportation System Improv. 393,986 126,220 110,000 130,000 130,000
6999 Capital Reserve-Other 38,710 - 42,710 - -
6999 Capital Reserve-Im act Fees - - - - -
Subtotal 1,223,489 547,315 298,710 138,500 138,500
Total $ 2,827,044 $ 2,389,064 $ 2,381,954 $ 2,699,500 $ 2,699,500
133
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
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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
s600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$-
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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
$600,000
$400,000
5200:000
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134
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
135
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
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911 FUND
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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 outlay purchases. The fund offsets a portion of the emergency 911 operations.
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021122 2022123 2022123
310 00 01319999 Locally Levied Taxes $ $ - $ $ $
320 00 01329999 Licenses&Permits
3 30 00 01339999 Intergovernmental Revenues 98,775 101,482 86,800 76,200 76,200
340 00 01349999 Charges for Services
3 50 00 01359999 Fines&Forfeitures
3 60 00 01369999 Miscellaneous Revenues 1,171 48
3 80 00 01389999 Transfer from Funds
3999001399999 Fund Balance 33,933 20,000 30,600 30,600
Total Available $ 99,946 $ 135,463 $ 106,800 $ 106,800 $ 106,800
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2022123 2022123
1000/2999 Personal Services $ $ $ $ $
3000/3999 Contractual Services
4000/4999 Other Charges&Services 87,083 83,162 89,210 88,210 88,210
5000/5399 Commodities 1,000 2,861 3,000 3,000 3,000
540015999 Other Operating Expenses 3,050 5,366 5,000 6,000 6,000
Total Operating Expenses 91,133 91,389 97,210 97,210 97,210
600016999 Capital Outlay - - 9,590 9,590 9,590
9000/9999 Transfers - -
Total Expenditures $ 91,133 $ 91,389 $ 106,800 $ 106,800 $ 106,800
138
CITY OF AVENTURA
911 FUND 184mor
2022/23
REVENUE PROJECTIONS
OBJECT qw APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
Intergovernmental Revenues
3379110 180-0000-337.91-10 911 Fees-Wire Line $ 65,387 $ 63,726 $ 60,100 $ 3,200 $ 3,200
3379111 180-0000-337.91-11 911 Fees-Wireless 26,244 29,837 20,900 58,000 58,000
3379112 180-0000-337.91-12 911 Fees-Prepaid 7,144 7,919 5,800 15,000 15,000
Subtotal 98,775 101,482 86,800 76,200 76,200
Miscellaneous Revenues
3611000 180-0000-361.10-00 Interest on Investments 1,171 48
Fair Market Adjustment
Subtotal 1,171 48
Fund Balance
3999000 180-0000-399.90-00 Carryover 33,933 20,000 30,600 30,600
Subtotal 33,933 20,000 30,600 30,600
Total Revenues $ 99,946 $ 135,463 $ 106,800 $ 106,800 $ 106,800
EXPENDITURES 2001-521
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
OPERATING
OTHER CHARGES&SERVICES
Public Safety-2001-521
4001 180-2001-521.40-01 Travel&Per Diem $ 3,873 $ 602 $ 6,000 $ 5,000 $ 5,000
4101 180-2001-521.41-01 Communications - - -
4645 180-2001-521.46-45 R&M-Equipment 83,210 82,560 83,210 83,210 83,210
Subtotal 87,083 83,162 89,210 88,210 88,210
COMMODITIES
Public Safety-2001-521
5290 180-2001-521.52-90 Other Operating Supplies 1,000 2,861 3,000 3,000 3,000
Subtotal 1,000 2,861 3,000 3,000 3,000
OTHER OPERATING EXPENSES
Public Safety-2001-521
5410 180-2001-521.54-10 Subscriptions&Memberships 284 584 1,000 1,000 1,000
5450 180-2001-521.54-50 Training 2,766 3,334 4,000 5,000 5,000
5950 180-9001-521.59-50 Disaster Supplies - 1,448 - -
Subtotal 3,050 5,366 5,000 6,000 6,000
CAPITAL OUTLAY
Public Safety-2001-521
6999 180-2001-521.69-99 Capital Reserves - 9,590 9,590 9,590
Subtotal - 9,590 9,590 9,590
Total Expenditures $ 91,133 $ 91,389 $ 106,800 $ 106,800 $ 106,800
139
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
$
BUDGET JUSTIFICATIONS
4645 R&M - Equipment — Funds allocated to this account will be used for the repair and
maintenance of the 911 equipment.
5450 Training — Costs associated with this account are utilized to maintain state standards and a
highly trained dispatch function.
140
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
� 1
•1
1
DEBT SERVICE FUNDS
141
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2022123 2022123
3100001319999 Locally Levied Taxes $ $ $ $ $
3200001329999 Licenses&Permits
3300001339999 Intergovernmental Revenues
3400001349999 Charges for Services
3500001359999 Fines&Forfeitures
3600001369999 Miscellaneous Revenues 31,434 27,024
3800001389999 Transfer/Debt Proceeds 3,022,114 3,188,914 2,457,437 2,452,310 2,452,310
3999001399999 Fund Balance
Total Available $ 3,053,548 $ 3,215,938 $ 2,467,437 $ 2,452,310 $ 2,462,310
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2022123 2022123
100012999 Personal Services $ $ $ $ $
300013999 Contractual Services
400014999 Other Charges&Services
500015399 Commodities
540015999 Other Operating Expenses
Total Operating Expenses
600016999 Capital Outlay
700017999 Debt Service 2,987,749 3,494,590 2,457,437 2,452,310 2,452,310
900019999 Transfers
Total Expenditures $ 2,987,749 $ 3,494,690 $ 2,467,437 $ 2,462,310 $ 2,462,310
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.
142
CITY OF AVENTURA
DEBT SERVICE FUNDS RECAP
2022/23
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2022123 2022123
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 2,049,522 2,049,522
3811901 Transfer from Charter School Fund 444,000 444,000 406,782 402,788 402,788
Subtotal 3,022,114 3,188,914 2,457,437 2,452,310 2,452,310
Fund Balance
3999000 Carryover
Subtotal _
Total Revenues $ 3,053,548 $ 3,215,938 $ 2,457,437 $ 2,452,310 $ 2,452,310
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020121 2021/22 2022123 2022123
DEBT S ERV I CE
Non-Departmental-590
7130 Principal $ 2,175,000 $ 2,750,000 $ 1,845,000 $ 1,900,000 $ 1,900,000
7230 Interest 812,749 744,590 612,437 552,310 552,310
Wtal Expenditures $ 2,987,749 $ 3,494,590 $ 2,457,437 $ 2,452,310 $ 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. Prudent meaning that the City maintains a debt amount that the General Fund
can afford to transfer to the Debt Service Funds as it has no voted debt millage. The City strives to
keep the tax rate consistent while maintaining service levels. In order to achieve this goal, the
General Fund needs to be able to subsidize the debt. 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. The City in
doing so, balances the budget knowing that over the coming years, as the levels of debt payments
will decrease additional funds will be available for use in other areas of the City, or to look at
undertaking larger Capital Projects which would require new debt.
TOTAL DEBT SERVICE
5 Year Payout Schedule
Fiscal Year Principal Interest Total
FY 2022/23 1,900,000 552,310 2,452,310
FY 2023/24 1,965,000 490,234 2,455,234
FY 2024/25 2,025,000 426,127 2,451,127
FY 2025/26 2,080,000 360,119 2,440,119
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
143
The table below shows the total outstanding debt over the past ten audited fiscal years. It shows
how the amount of debt has decreased as well as the percentage as it relates to assessed value of
taxable property and the amount per capita.
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years
Available in Assessed Value of Net
Gross Bonded Debt Service NetBonded of Taxable Bonded Debt to NetBonded
Fiscal Year Debt Funds Debt Property Assessed Value Debt Per Capita
2012 $ 28,805,000 $ 274,594 $ 28,530,406 $ 7,290,634,319 0.39% $ 766.14
2013 27,215,000 311,384 26,903,616 7,501,239,017 0.36% 713.15
2014 25,540,000 337,770 25,202,230 7,786,432,398 0.32% 676.35
2015 23,805,000 353,377 23,451,623 8,394,311,130 0.28% 625.83
2016 22,015,000 380,498 21,634,502 9,094,962,102 0.24% 575.22
2017 20,165,000 408,361 19,756,639 9,901,694,244 0.20% 524.13
2018 25,335,000 478,742 24,856,258 10,098,997,863 0.25% 659.42
2019 23,215,000 536,587 22,678,413 10,365,840,176 0.22% 600.12
2020 20,510,000 258,892 20,251,108 10,740,186,632 0.19% 532.49
2021 18,725,000 297,898 18,427,102 10,550,216,874 0.17% 456.44
Debt Issuance
The City Charter allows revenue bonds to be issued when authorized by the City Commission as
long as five (5) of the seven (7) Commission members approve the debt. Ad Valorem (general
obligations bonds) must be approved by referendum of the electorate. The Charter provides no limit
on the amount of the general obligation debt; however, the adopted Capital Improvement Program
provides that general obligation bonds shall not exceed 10% of the City's total assessed value.
The City of Aventura has issued bank qualified revenue bonds. In the following pages, the purpose
and use of each debt issuance can be found under each bond issuance title and number and the
debt to maturity schedules outlining the principal and interest owed until the payoff date.
144
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020/21 2021122 2022123 2022123
3100001319999 Locally Levied Taxes $ $ $ $ $
3200001329999 Licenses&Permits
3300001339999 Intergovernmental Revenues
3400001349999 Charges for Services
3500001359999 Fines&Forfeitures
3600001369999 Miscellaneous Revenues 256
3800001389999 Transfer/Debt Proceeds 1,196,121 1,190,919 1,189,446 1,191,834 1,191,834
3999001399999 Fund Balance
Total Available $ 1,196,377 $ 1,190,919 $ 1,189,446 $ 1,191,834 $ 1,191,834
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2022/23 2022/23
100012999 Personal Services $ $ $ $ $
300013999 Contractual Services
400014999 Other Charges&Services
500015399 Commodities
540015999 Other Operating Expenses
Total Operating Expenses
600016999 Capital Outlay
700017999 Debt Service 1,196,429 1,190,919 1,189,446 1,191,834 1,191,834
900019999 Transfers
Total Expenditures $ 1,196,429 $ 1,190,919 $ 1,189,446 $ 1,191,834 $ 1,191,834
145
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2010&2011 FUND 230
2022/23
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 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 1,191,834 1,191,834
�tota 1,196,121 1,190,919 1,189,446 1,191,834 1,191,834
Fund Balance
3999000 Carryover - - - - -
Subtotal - - - -
Total Revenues $ 1,196,377 $ 1,190,919 $ 1,189,446 $ 1,191,834 $ 1,191,834
EXPENDITURES 9001-590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2020/21 2021/22 2021/22
DEBT SERVICE
Non-Departmental-9001-590
7130 Principal $ 860,000 $ 885,000 $ 915,000 $ 950,000 $ 950,000
7230 Interest 336,429 305,919 274,446 241,834 241,834
Total Expenditures $ 1,196,429 $ 1,190,919 $ 1,189,446 $ 1,191,834 $ 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.
146
CITY OF AVENTURA
DEBT SERIES FUND SERIES 2010&2011 COMBINED FUND 230
Bank Qualified Loan-Bank of America
FBO Refunding Bonds,Series 2010&2011 Combined
AMORTIZATION SCHEDULE
Annual
Period Interest Debt Debt Bond
Ending Principal Rate Interest Service Service Balance
4/1/2011 $ 3.42%, 3.64% $ 222,613.20 $ 222,613.20 $ 15,950,000.00
10/1/2011 3.42%, 3.64% 278,866.50 278,866.50 $ 501,479.70
4/1/2012 650,000.00 3.42%, 3.64% 278,866.50 928,866.50 15,300,000.00
10/1/2012 - 3.42%, 3.64% 267,509.50 267,509.50 1,196,376.00
4/1/2013 675,000.00 3.42%, 3.64% 267,509.50 942,509.50 14,625,000.00
10/1/2013 - 3.42%, 3.64% 255,714.00 255,714.00 1,198,223.50
4/1/2014 695,000.00 3.42%, 3.64% 255,714.00 950,714.00 13,930,000.00
10/1/2014 - 3.42%, 3.64% 243,565.50 243,565.50 1,194,279.50
4/1/2015 725,000.00 3.42%, 3.64% 243,565.50 968,565.50 13,205,000.00
10/1/2015 - 3.42%, 3.64% 230,887.50 230,887.50 1,199,453.00
4/1/2016 745,000.00 3.42%, 3.64% 230,887.50 975,887.50 12,460,000.00
10/1/2016 - 3.42%, 3.64% 217,862.00 217,862.00 1,193,749.50
4/1/2017 775,000.00 3.42%, 3.64% 217,862.00 992,862.00 11,685,000.00
10/1/2017 - 3.42%, 3.64% 204,312.50 204,312.50 1,197,174.50
4/1/2018 805,000.00 3.42%, 3.64% 204,312.50 1,009,312.50 10,880,000.00
10/1/2018 - 3.42%, 3.64% 190,239.00 190,239.00 1,199,551.50
4/1/2019 830,000.00 3.42%, 3.64% 190,239.00 1,020,239.00 10,050,000.00
10/1/2019 - 3.42%, 3.64% 175,732.50 175,732.50 1,195,971.50
4/1/2020 860,000.00 3.42%, 3.64% 175,732.50 1,035,732.50 9,190,000.00
10/1/2020 - 3.42%, 3.64% 160,696.50 160,696.50 1,196,429.00
4/1/2021 885,000.00 3.42%, 3.64% 160,696.50 1,045,696.50 8,305,000.00
10/1/2021 - 3.42%, 3.64% 145,222.00 145,222.00 1,190,918.50
4/1/2022 915,000.00 3.42%, 3.64% 145,222.00 1,060,222.00 7,390,000.00
10/1/2022 - 3.42%, 3.64% 129,223.50 129,223.50 1,189,445.50
4/1/2023 950,000.00 3.42%,3.64% 129,223.50 1,079,223.50 6,440,000.00
10/1/2023 - 3.42%,3.64% 112,610.00 112,610.00 1,191,833.50
4/1/2024 985,000.00 3.42%, 3.64% 112,610.00 1,097,610.00 5,455,000.00
10/1/2024 - 3.42%, 3.64% 95,387.00 95,387.00 1,192,997.00
4/1/2025 1,020,000.00 3.42%, 3.64% 95,387.00 1,115,387.00 4,435,000.00
10/1/2025 - 3.42%, 3.64% 77,549.00 77,549.00 1,192,936.00
4/1/2026 1,050,000.00 3.42%, 3.64% 77,549.00 1,127,549.00 3,385,000.00
10/1/2026 - 3.42%, 3.64% 59,192.50 59,192.50 1,186,741.50
4/1/2027 1,085,000.00 3.42%, 3.64% 59,192.50 1,144,192.50 2,300,000.00
10/1/2027 - 3.42%, 3.64% 40,221.00 40,221.00 1,184,413.50
4/1/2028 1,130,000.00 3.42%, 3.64% 40,221.00 1,170,221.00 1,170,000.00
10/1/2028 - 3.42%, 3.64% 20,463.50 20,463.50 1,190,684.50
4/1/2029 1,170,000.00 3.42%, 3.64% 20,463.50 1,190,463.50 1,190,463.50
$ 15,950,000.00 $ 6,033,121.20 $ 21,983,121.20 $ 21,983,121.20
5 Year Payout Schedule
Fiscal Year Principal Interest Total
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
147
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020121 2021122 2022123 2022123
3100001319999 Locally Levied Taxes $ $ $ $ $
3200001329999 Licenses& Permits
3300001339999 Intergovernmental Revenues
3400001349999 Charges for Services
3600001369999 Fines& Forfeitures
3600001369999 Miscellaneous Revenues 3
3800001389999 Transfer/Debt Proceeds 366,073 362,487 363,969 360,476 360,476
3999001399999 Fund Balance
Total Available $ 366,076 $ 362,487 $ 363,969 $ 360,476 $ 360,476
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020121 2021122 2022123 2022123
1000/2999 Personal Services $ $ $ $ $
3000/3999 Contractual Services
4000/4999 Other Charges&Services
6000/6399 Commodities
6400/6999 Other Operating Expenses
Total Operating Expenses
6000/6999 Capital Outlay
7000/7999 Debt Service 366,606 362,487 363,969 360,476 360,476
9000/9999 Transfers
Total Expenditures $ 366,606 $ 362,487 $ 363,969 $ 360,476 $ 360,476
148
CITY OF AVENTURA
DEBT SERVICMUND SERIES 2012(A) FUND 250
2022123
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020/21 2021/22 2022/23 2022/23
Miscellaneous Revenues
3611000 Interest $ 3 $ $ $ $
Subtotal 3 - - - -
Transfer/Debt Proceeds
3811001 Transfer from General Fund 365,073 362,487 363,969 360,476 360,476
365,073 362,487 363,969 360,476 360,476
Fund Balance
3999000 Carryover
Subtotal
Total Revenues $ 365,076 $ 362,487 $ 363,969 $ 360,476 $ 360,476
EXPENDITURES 9001-590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020/21 2021/22 2022/23 2022/23
DEBT SERVICE
Non-Departmental-9001-590
7130 Principal $ 297,738 $ 302,464 $ 311,916 $ 316,642 $ 316,642
7230 Interest 67,868 60,023 52,053 43,834 43,834
ir Total Expenditures $ 366,606 $ 362,487 $ 363,969 $ 360,476 $ 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.
149
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 - 17,745.23 17,745.23
8/1/2024 326,094.00 2.65% 17,745.23 343,839.23 361,584.46 1,020,816.00
2/1/2025 - 13,449.01 13,449.01
8/1/2025 333,183.00 2.65% 13,449.01 346,632.01 360,081.02 687,633.00
2/1/2026 - 9,059.41 9,059.41
8/1/2026 340,272.00 2.65% 9,059.41 349,331.41 358,390.82 347,361.00
2/1/2027 - 4,576.40 4,576.40
8/1/2027 347,361.00 2.65% 4,576.40 351,937.40 356,513.80 -
$ 4,671,651.00 $ 923,869.71 $ 5,595,520.71 $ 5,595,520.71
5 Year Payout Schedule
Fiscal Year Principal Interest Total
FY 2022/23 316,642 43,834 360,476
FY 2023/24 326,094 35,491 361,585
FY 2024/25 333,183 26,899 360,082
FY 2025/26 340,272 18,117 358,389
FY 2026/27 347,361 IF 9,151 356,512
Total $ 1,663,552 $ 133,492 $ 1,797,044
150
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 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 5,339 227 - - -
380000/389999 Transfer/Debt Proceeds 444,000 444,000 406,782 402,788 402,788
399900/399999 Fund Balance - - - - -
Wtal Available $ 449,339 $ 444,227 $ 406,782 $ 402,788 $ 402,788
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
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 408,794 405,221 406,782 402,788 402,788
9000/9999 Transfers - - - - -
Total Expenditures $ 408,794 $ 405,221 $ 406,782 $ 402,788 $ 402,788
151
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2012 (B) FUND 290
2021/22
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 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 $ 402,788 $ 402,788
Subtotal 444,000 444,000 406,782 402,788 402,788
Fund Balance
3999000 Carryover - - - - -
Subtotal - - - - -
Total Revenues $ 449,339 $ 444,227 $ 406,782 $ 402,788 $ 402,788
EXPENDITURES 9001-590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022123
DEBT SERVICE
Non-Departmental-9001-590
7130 Principal 332,262 337,536 348,084 353,358 353,358
7230 Interest 76,532 67,685 58,698 49,430 49,430
Total Expenditures $ 408,794 $ 405,221 $ 406,782 $ 402,788 $ 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.
152
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 1,139,184.00
2/1/2025 - 15,165.91 15,165.91
8/1/2025 371,817.00 2.65% 15,165.91 386,982.91 402,148.82 767,367.00
2/1/2026 - 10,215.92 10,215.92
8/1/2026 379,728.00 2.65% 10,215.92 389,943.92 400,159.84 387,639.00
2/1/2027 - 5,160.62 5,160.62
8/1/2027 387,639.00 2.65% 5,160.62 392,799.62 397,960.24 -
$ 5,213,349.00 $ 1,036,449.13 $ 6,249,798.13 $ 6,249,798.13
5 Year Payout Schedule
Fiscal Year Principal Interest Total
FY 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
FY 2025/26 379,728 20,432 400,160
FY 2025/27 387,639 10,322 397,961
Thereafter - - -
Total $ 1,856,448 $ 150,538 $ 2,006,986
153
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 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 496,100 496,808 497,240 497,212 497,212
399900/399999 Fund Balance - - - - -
Total Available $ 496,100 $ 496,808 $ 497,240 $ 497,212 $ 497,212
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
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 496,100 496,808 497,240 497,212 497,212
9000/9999 Transfers - - - - -
Fytal Expenditures $ 496,100 $ 496,808 $ 497,240 $ 497,212 $ 497,212
154
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2018 FUND 291
2022123
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020/21 2021/22 2022/23 2022/23
Miscellaneous Revenues
3611000 Interest $ $ $ $ $
Subtotal - - - -
Transfer/Debt Proceeds
3811001 Transfer from General Fund 496,100 496,808 497,240 497,212 497,212
Subtotal 496,100 496,808 497,240 497,212 497,212
Fund Balance
3999000 Carryover
.Total Revenues $ 496,100 $ 496,808 $ 497,240 $ 497,212 $ 497,212
EXPENDITURES 9001-590
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020121 2021/22 2022/23 2022/23
DEBT SERVICE
Non-Departmental-9001-690
7130 Principal $ 260,000 $ 260,000 $ 270,000 $ 280,000 $ 280,000
7230 Interest 246,100 236,808 227,240 217,212 217,212
-Expenditures $ 496,100 $ 496,808 $ 497,240 $ 497,212 $ 497,212
REVENUE PROJECTION RATIONALE
3811001 Transfer from General Fund — Amount transferred from the General Fund to fund debt
service costs associated with a bank qualified loan from BB&T Bank. The original loan was utilized
to partially finance the construction and equipping of the DSAHS as well as the associated costs of
issuance.
BUDGET JUSTIFICATIONS
7130 Principal — Principal payment due 8/1/2023 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.
155
CITY OF AVENTURA
DEBT SERVICE FUND SERIES 2018 FUND 291
Bank Qualified Loan -BB&T Bank
Capital Revenue Bonds, Series 2018
AMORTIZATION SCHEDULE
Annual
Period Interest Debt Debt Bond
Ending Principal Rate Interest Service Service Balance
2/15/2018 $ 7,100,000
8/1/2018 $ 110,000 3.68% $ 120,479 $ 230,479 $ 230,479 6,990,000
2/1/2019 120,000 3.68% 128,616 248,616 6,870,000
8/1/2019 120,000 3.68% 126,408 246,408 495,024 6,750,000
2/1/2020 125,000 3.68% 124,200 249,200 6,625,000
8/1/2020 125,000 3.68% 121,900 246,900 496,100 6,500,000
2/1/2021 130,000 3.68% 119,600 249,600 6,370,000
8/1/2021 130,000 3.68% 117,208 247,208 496,808 6,240,000
2/1/2022 130,000 3.68% 114,816 244,816 6,110,000
8/1/2022 140,000 3.68% 112,424 252,424 497,240 5,970,000
2/1/2023 135,000 3.68% 109,848 244,848 5,835,000
8/1/2023 145,000 3.68% 107,364 252,364 497,212 5,690,000
2/1/2024 145,000 3.68% 104,696 249,696 5,545,000
8/1/2024 145,000 3.68% 102,028 247,028 496,724 5,400,000
2/1/2025 150,000 3.68% 99,360 249,360 5,250,000
8/1/2025 150,000 3.68% 96,600 246,600 495,960 5,100,000
2/1/2026 155,000 3.68% 93,840 248,840 4,945,000
8/1/2026 155,000 3.68% 90,988 245,988 494,828 4,790,000
2/1/2027 165,000 3.68% 88,136 253,136 4,625,000
8/1/2027 160,000 3.68% 85,100 245,100 498,236 4,465,000
2/1/2028 165,000 3.68% 82,156 247,156 4,300,000
8/1/2028 170,000 3.68% 79,120 249,120 496,276 4,130,000
2/1/2029 175,000 3.68% 75,992 250,992 3,955,000
8/1/2029 175,000 3.68% 72,772 247,772 498,764 3,780,000
2/1/2030 180,000 3.68% 69,552 249,552 3,600,000
8/1/2030 180,000 3.68% 66,240 246,240 495,792 3,420,000
2/1/2031 185,000 3.68% 62,928 247,928 3,235,000
8/1/2031 190,000 3.68% 59,524 249,524 497,452 3,045,000
2/1/2032 195,000 3.68% 56,028 251,028 2,850,000
8/1/2032 195,000 3.68% 52,440 247,440 498,468 2,655,000
2/1/2033 205,000 3.68% 48,852 253,852 2,450,000
8/1/2033 200,000 3.68% 45,080 245,080 498,932 2,250,000
2/1/2034 205,000 3.68% 41,400 246,400 2,045,000
8/1/2034 210,000 3.68% 37,628 247,628 494,028 1,835,000
2/1/2035 220,000 3.68% 33,764 253,764 1,615,000
8/1/2035 215,000 3.68% 29,716 244,716 498,480 1,400,000
2/1/2036 225,000 3.68% 25,760 250,760 1,175,000
8/1/2036 225,000 3.68% 21,620 246,620 497,380 950,000
2/1/2037 230,000 3.68% 17,480 247,480 720,000
8/1/2037 235,000 3.68% 13,248 248,248 495,728 485,000
2/1/2038 245,000 3.68% 8,924 253,924 240,000
8/1/2038 240,000 3.68% 4,416 244,416 498,340 -
$ 7,100,000 $ 3,068,251 $ 10,168,251 $ 10,168,251
5 Year Payout Schedule
Fiscal Year Principal Interest Total
FY 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
156
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
i
1
r _
��eo�
CAPITAL PROJECTS FUND
157
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 APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 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
380000/389999 Transfer/Debt Proceeds - - - - -
399900/399999 Fund Balance - - 870,907 864,407 864,407
Tota I Ava i la b le $ 69,255 $ 1,293 $ 870,907 $ 864,407 $ 864,407
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
1000/2999 Personal Services $ $ - $ - $ - $ -
3000/3999 Contractual Services
4000/4999 Other Charges&Services
5000/5399 Commodities
5400/5999 Other Operating Expenses
IFTotal Operating Expenses - - - - -
6000/6999 Capital Outlay 63,280 79,300 870,907 864,407 864,407
7000/7999 Debt Service - - - - -
9000/9999 Transfers - - - - -
Total Expenditures $ 63,280 $ 79,300 $ 870,907 $ 864,407 $ 864,407
158
CITY OF AVENTURA
CAPITAL PROJECTS FUND- 392
2022123
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019120 2020/21 2021122 2022123 2022123
Miscellaneous Revenues
3247025 Developer Contributions $ $ $ $
3611000 Interest 17,396 1,293
Fair Market Adjustment
3632200 Police Impact Fees 51,859
3632700 Recreation Impact Fees -
Subtotal 69,255 1,293 - -
Fund Balance
3999000 Carryover-Police 191,159 184,659 184,659
3999000 Carryover-Comm.Svcs. 5,473 5,473 5,473
3999000 Carryover-Pub.Works/Trans. 674,275 674,275 674,275
F Subtotal - 870,907 864,407 864,407
' Total Revenues $ 69,255 $ 1,293 $ 870,907 $ 864,407 $ 864,407
EXPENDITURES 2001/5001
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022123 2022/23
CAPITAL OUTLAY
Police-2001-521
6411 Equipment<$5,000 $ 63,280 $ 79,300 $ 89,200 $ 82,700 $ 82,700
6999 Capital Reserve 101,959 101,959 101,959
Subtotal 63,280 799300 1919159 184,659 184,659
Community Services-5001-572
6324 Veterans Park Improvements
6999 Capital Reserve 5,473 5,473 5,473
Subtotal - - 5,473 5,473 5,473
Public Works/Transportation-5401-541
6999 Capital Reserve 674,275 674,275 674,275
Subtotal= - 674,275 674,275 674,275
Non Departmental/Transfers(9001-581)
3930 Transfer to H.S.Const.Fund
M'Subtotal -
Total Expenditures L . $ 639280 $ 799300 $ 870,907 $ 8649407 $ 864,407
159
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
160
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
STORMWATER UTILITY FUND
161
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 CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses&Permits -
330000/339999 Intergovernmental Revenues 252,106 - - - -
340000/349999 Charges for Services 1,442,333 1,376,473 1,465,000 1,400,000 1,400,000
350000/359999 Fines&Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 10,039 (83,104) 2,000 2,000 2,000
380000/389999 Transfer from Funds - - - -
399900/399999 Fund Balance 73,739 - 38,250 - -
Total Available $ 1,778,217 $ 1,293,369 $ 1,505,250 $ 1,402,000 $ 1,402,000
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services 653,679 669,906 690,000 710,000 710,000
4000/4999 Other Charges&Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses 413,942 401,418 5,250 5,500 5,500
Er Total Operating Expenses 1,067,621 1,071,324 695,250 715,500 715,500
6000/6999 Capital Outlay - - 810,000 686,500 686,500
9000/9999 Transfers - - - -ffr'Total Expenditures $ 1,067,621 $ 1,071,324 $ 1,505,250 $ 1,402,000 $ 1,402,000
162
CITY OF AVENTUM
STORMWATER UTILITY FUND 410
2021/22
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
Intergovernmental Revenues
3343606 FDEP Grant $ 252,106 $ - $ - $ - -
JWSubtotal 252,106 - - - -
Charaes for Services
3439110 StormwaterUtili Fees 1,442,333 1,376,473 1,465,000 1,400,000 1,400,000
Subtot 1,442,333 1,376,473 1,465,000 1,400,000 1,400,000
Miscellaneous Revenues
3611000 Interest 10,039 709 2,000 2,000 2,000
Fair Market Adjustment - - - - -
3641001 Loss on Disposal of Fixed Assets (83,813) - - -
Subtotal 10,039 (83,104) 2,000 2,000 2,000
Fund Balance
3999000 Carryover 73,739 38,250 - -
Subtotal 73,739 - 38,250 - -
Total Revenues $ 1,778,217 $ 1,293,369 $ 1,505,250 $ 1,402,000 $ 1,402,000
CITY OF AVENTUM
STORMWATER UTILITY FUND 410
2020/21
EXPENDITURES 5401
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
Operating
CONTRACTUAL SERVICES
Public Works/Transportation-5401-538
3110 Prof.Services-Engineering $ 145,268 $ 105,522 $ 150,000 $ 170,000 $ 170,000
3450 Lands Maint.-Streets 344,979 362,615 370,000 370,000 370,000
3460 StreetMaint./Drainage 163,432 201,769 170,000 170,000 170,000
Subtotal 653,679 669,906 690,000 710,000 710,000
OTHER OPERATING EXPENSES
Public Works/Transportation-5401-538
5410 Subscriptions&Memberships 225 - 1,250 1,500 1,500
5420 Conferences&Seminars 425 1,000 2,500 2,500 2,500
5450 Training - 2,254 1,500 1,500 1,500
5915 Depreciation 413,292 398,164 -
Subtotal 413,942 401,418 5,250 5,500 5,500
CAPITAL OUTLAY
Public Works/Transportation-5401-538
6306 Drainage Improvements - - 810,000 460,000 460,000
6309 Seawall Improvements - - -
6999 Capital Reserve - 226,500 226,500
Subtotal - - 810,000 686,500 686,500
Total Expenditures $ 1,067,621 $ 1,071,324 $ 1,505,250 $ 1,402,000 $ 1,402,000
163
REVENUE PROJECTION RATIONALE
3439110 Stormwater Utility Fees — A stormwater utility fee is assessed against each developed
property within the City for services and facilities provided by the stormwater management system.
The rate per equivalent residential unit ("ERU") to be used in calculating stormwater utility fees is as
follows:
1. Single-family dwelling units: one (1.0) ERU.
2. Multi-family dwelling units: one (1.0) ERU per dwelling unit.
3. Non-residential developed properties: shall be assigned ERUs on the basis of one (1.0) ERU
per 1,548 square feet of impervious area.
The following procedures and criteria are to be used to calculate stormwater utility fees:
1. Each single-family dwelling unit, multi-family dwelling unit and non-residential developed
property shall be assessed a stormwater utility fee calculated by multiplying the rate for one
(1.0) ERU by the number of ERUs provided in sections 1 — 3 above, respectively.
2. The stormwater utility fees, together with investment earnings shall be deposited in the
Stormwater Utility Fund and shall be used exclusively for planning, constructing, financing,
operating and maintaining the stormwater utility and the infrastructure of the stormwater
management system.
The City's current Stormwater Utility Fee is $3.50/ERU but will continue to be monitored to see if any
adjustments may be necessary in order to sustain the fund's projected future operating and capital
expenditures. The budgeted revenue amount is based on 38,153 ERUs at 96%.
Stormwater Utility Fees
$1,500,000
$1,250,000
$1,000,000
$750,000
$500,000
$250,000 -
S
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
164
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
� 1
•1
1
POLICE OFFDUTY SERVICES FUND
165
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 APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORYRECAP 2019/20 2020/21 2021/22 2022/23 2022/23
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses&Permits
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services 549,998 574,002 550,000 550,000 550,000
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 $ 550,000 $ 550,000
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORYRECAP 2019/20 2020/21 2021/22 2022/23 2022123
1000/2999 Personal Services $ 523,890 $ 416,264 $ 550,000 $ 550,000 $ 550,000
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges&Services
5000/5399 Commodities
5400/5999 Other Operating Expenses - - - - -
Total Operating Expenses 523,890 416,264 550,000 550,000 550,000
6000/6999 Capital Outlay - - - - -
FTotal Expenditures $ 523,890 $ 416,264 $ 550,000 $ 550,000 $ 550,000
166
CITY OF "ENTURA
POLICE OFFDUTY SERVICES FUND 620
2021/22
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
Charges for Services
3421100 Police Detail Billing $ 549,998 $ 574,002 $ 550,000 $ 550,000 $ 550,000
total Revenues 'W $ 549,998 $ 574,002 $ 550,000 $ 550,000 $ 550,000
EXPENDITURES 2001-521
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2019/20 2020/21 2021/22 2022/23 2022/23
PERSONAL SERVICES
Public Safety-2001-521
1420 Extra Duty Detail $ 523,890 $ 416,264 $ 550,000 $ 550,000 $ 550,000
Total Expenditures $ 523,890 $ 416,264 $ 550,000 $ 550,000 $ 550,000
REVENUE PROJECTION RATIONALE
3421100 Police Detail Billing — Estimated amount of revenue generated by off duty details provided
to the City's businesses and condominium associations.
167
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
7e n�p
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168
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
i
1
r _
��eo�
SUMMARY OF
CAPITAL IMPROVEMENT PROGRAM
169
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 185t" 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,
170
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
171
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.
172
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. This process begins with looking into future needs based on current and future
staffing levels, the community and growth of the community but also inventorying current assets. In
completing the inventory of current assets, the conditions are looked at and anticipated
replacements are assessed.
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. During these meetings, the operating impact of
the submitted capital is discussed and reviewed concurrently. First year costs of capital and
operating are looked at along with the future years continued impact of any operating costs to be
incurred, i.e. additional utility bills, staffing, repairs and maintenance, etc. 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.
173
• 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.
• 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.
174
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 2022123-2026127
PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
PROGRAM 2022/23 2023/24 2024/25 2025/26 2026127 TOTAL
Beautification&Park Facility Improvement Projects $ 103,800 $ 612,300 $ 358,600 $ 334,350 $ 741,750 $ 2,150,800
Transportation System Improvement Projects 138,500 868,500 788,500 868,500 593,500 3,257,500
Drainage System Improvement Projects 460,000 975,000 800,000 450,000 2,685,000
Public Building&Facility Improvement Projects 148,000 695,400 530,500 278,500 97,000 1,749,400
Information Technology Improvement Projects 1,080,970 1,006,375 874,775 970,375 937,475 4,869,970
Capital Equipment Purchase&Replacement Project 734,100 974,300 746,550 713,350 653,800 3,822,100
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%
18%
14%
9%
■ Beautification/P ark Facility Transport System
Drainage System Public Bldg&Facility
■ Information Technology Capital Equipment Purch/Replace
175
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
NDING SOU 2022/23 2023/24 2024/25 2025/26 2026/27
General Fund-001 $ 1,226,825 $ 2,406,375 $ 2,060,925 $ 1,693,575 $ 1,809,025 $ 9,196,725
Transportation and Street Maintenance Fund-120 138,500 868,500 788,500 868,500 593,500 3,257,500
Charter School Fund-190 450,500 672,000 289,500 468,000 486,000 2,366,000
Charter High School Fund-191 306,845 210,000 160,000 135,000 135,000 946,845
Capital Projects Fund-392 82,700 - - - - 82,700
Stormwater Utility Fund-410 460,000 975,000 800,000 450,000 - 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
0% 14M
596
1 .
13%
■General Fund ■Transport&Street Maint.Fund
■Charter School Fund ■Charter HS Fu nd
■Capital Projects Fund ■Stormwater Utility Fund
176
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 188"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
177
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 477,628 - - - - -
Amount added to CIP Reserve $ 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.
178
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TABLE IT-1
PROPOSED INFORMATION TECHNOLOGY IMPROVEMENT PROJECTS
SCHEDULED FOR 2022/23-2026127
SUMMARY BY YEAR
PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
CIP# PROJECTCATEGORY DEPT.# 2022/23 2023/24 2024/25 2025/26 2026127 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
183
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CITY OF AVENTUM
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 2022/23 DESCRIPTION (YEARS) 2022/23 2023/24 2024/25 2025/26 2026/27
001-80XX
City Manager-8005-512
6402 Computer Equipment<$5,000 $ 2,200 (1) 4 $ - $ - $ - $ - $ -
City Clerk-8008-519
6402 Computer Equipment<$5,000 3,200 (1) 4
Finance-8010-513
6402 Computer Equipment<$5,000 3,400 (1) 4
Information Technoloay.-8012-513
6401 Computer Equipment>$5,000 140,000 (1) 4
6402 Computer Equipment<$5,000 6,000 (1) 4
Subtotal 146,000
Police-8020-521
6402 Computer Equipment<$5,000 205,475 (1) 4
6407 Radio Purchase&Replace. 30,000 (1) 5
6410 Equipment>$5,000 186,000 (1) 5
6450 Vehicles 380,000 (1) 5
Subtotal 801,475
Community Development-8040-524
6402 Computer Equipment<$5,000 16,250 (1) 4
Community Services-8050-539/572
6402 Computer Equipment<$5,000 10,800 (1) 4
6411 Equipment<$5,000 9,900 (1) 5
6310 Aventura Founders Park 59,500 (1) 10
6323 Waterways Dog Park Improvements 11,500 (1) 10
6326 Veterans Park Improvements 6,000 (1) 10
Subtotal 97,700
Public Works/Transportation-8054-539/541
6421 Government Center Improvements 20,000 (1) 10
6301 Beautification Projects 9,750 (1) 5
6402 Computer Equipment<$5,000 6,200 (1) 4
Subtotal 35,950
Arts&Cultural Center-8070-575
6402 Computer Equipment<$5,000 5,600 (1) 4
6410 Equipment>$5,000 18,000 (1) 5
Subtotal 23,600
Non-Departmental-8090-590
6999 Capital Reserve 14,772,304 N/A N/A N/A N/A N/A N/A N/A
Total Capital $ 15,902,079 $ $ - $ $ - $ -
(1)-No significant impact on operating budget anticipated.
185
CITY OF AVENTURA
CAPITAL OUTLAY
2022/23-2026/27
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET SCHEDULE-CONTINUED
ESTIMATED
OBJECT COMMISSION USEFULE ANNUAL OPERATING BUDGET IMPACT
CODE APPROVAL PROJECT LIFE
NO. CATEGORY RECAP 2022/23 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 Shelt $ (1) 10 $ - $ - $ - $ - $ -
6305 Road Resurfacing (1) 10
6308 Citywide Bicycle Sharing 8,500 (1) 10
6341 Transportation Systemlmprov. 130,000 (1) 10
6999 Capital Reserve N/A N/A N/A N/A N/A N/A N/A
Wal 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.
186
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
APPENDIX A
GLOSSARY OF
ACRONYMS AND TERMS
187
Account statement that compares revenues and
A term used to identify an individual asset, expenditures.
liability, expenditure control, revenue control,
encumbrance control or fund balance. Appropriation
An authorization granted by the City
Accounting Principles Board ("APB") Commission to make expenditures and to
incur obligations for specific purposes. An
Accounting Research Bulletins ("ARBs") appropriation is limited in amount to the time it
may be expended.
Accounting System
The total structure of records and procedures Arts & Cultural Center ("AACC")
which discover, record, classify, summarize A facility in Aventura that offers a wide range
and report information on the financial of entertainment and provides a variety of
position and results of operations of the City performing arts and relevant cultural
or any of its funds, fund types, balanced programming.
account groups or organizational
components. Assessed Valuation
A valuation set upon real estate or other
Accrual Basis of Accounting property by the County Property Appraiser
A method of accounting where revenues are and the State as a basis for levying ad
recorded when service is given and expenses valorem taxes.
are recognized when the benefit is received.
Assets
Actuary Cash, receivables or capital assets listed
A person that makes determinations of within the balance sheet.
required contributions to achieve future
funding levels that addresses risk and time. Aventura City of Excellence School
("ACES")
Ad Valorem Taxes A Charter School in Aventura for grades K-8.
Taxes levied on all real and certain personal
property, tangible and intangible, according to Balance Sheet
the property's assessed valuation. Basic financial statement that describes the
basis of accounting used in its preparation
Adopted Budget and presentation of a specified date in the
The initially proposed budget as formally City's assets, liabilities and the remaining fund
approved by the City Commission. balance or fund equity.
Amended Budget Balanced Budget
The adopted budget as formally adjusted by A budget in which current funds or revenues
the City Commission. equal planned expenditures.
Amortization Basis of Accounting
The reduction of debt through regular Basis of Accounting refers to the time period
payments of principal and interest sufficient to when revenues and expenditures are
retire the debt instrument at a predetermined recognized in the accounts and reported on the
date known as maturity. financial statements. Basis of accounting
relates to the timing of the measurements
Annual Comprehensive Financial Report made, regardless of the measurement focus
("Annual Report") applied.
This official annual report presents the status
of the City's finances in a standardized format. Basis of Budgeting
The Annual Report is organized by fund and The Basis of Budgeting refers to the method
contains two (2) basic types of information: a used to determine when revenues and
balance sheet that compares assets with expenditures are recognized for budgetary
liabilities and fund balance and an operating purposes. Budgets for governmental funds are
188
adopted on a basis that is consistent with control at which expenditures may not exceed
Generally Accepted Accounting Principles budget. Any revisions that alter the total
("GAAP") which require recognition of expenditures of a department must be
transactions or events on a modified accrual approved by the City Commission.
basis of accounting. This basis of accounting
recognizes increases and decreases in Commission of Accreditation for Law
financial resources only to the extent that they Enforcement Agencies ("CALEA")
reflect near-term inflows or outflows of cash. Capital Budget
A plan of proposed capital outlays and the
Basis Point means of financing them for the current fiscal
Equal to 1/100 of 1%. If interest rates rise from period.
7.50% to 7.75%, the difference is referred to as
an increase of 25 basis points. Capital Construction Fund
A fund established to account for bond
Bond proceeds and expenditures associated with
A written promise, generally under seal, to the purchase of properties and/or
pay a specified sum of money, called the face constructions costs to be utilized for public
value, at a fixed time in the future, called the parks, Arts & Cultural Center, the Government
date of maturity and carrying interest at a Center and Police Station and the Don Soffer
fixed rate, usually payable periodically. Note: Aventura High School.
The difference between a note and a bond is
that the latter usually runs for a longer period Capital Improvement Program ("CIP")
of time and requires greater legal formality. A plan for capital expenditures to be incurred
each year over a five-year period to meet
Bond Covenants capital needs arising from the long-term work
A legally enforceable promise made to the program or otherwise. It sets forth each
bondholders from the issuer, generally in project or other contemplated expenditure in
relation to the funding source utilized for which the City is to have a part and specifies
repayment. the full resources estimated to be available to
finance the projected expenditures.
Bonded Debt
That portion of indebtedness represented by Capital Outlays
outstanding bonds. Non-recurring expenditures of an infrequent or
unusual nature which may result in the
Budget acquisition/addition to the City's fixed capital
A financial operating plan that embodies an assets or infrastructure.
estimate of proposed expenditures for a given
period (usually a single fiscal year) and the Capital Projects Fund
proposed means of financing them. A fund established to account for impact fees
and other revenues specifically earmarked for
Budget Calendar capital projects restricted by City Ordinance or
A schedule of key dates that the City utilizes Commission Policy.
to prepare, adopt and administer the budget.
Carryover
Budget Message An existing fund balance that is projected to
A general discussion of the proposed budget be available for use in the City's annual
as presented in writing by the City Manager to budgeted expenditures.
the City Commission.
Centers for Disease Control and
Budgetary Control Prevention ("CDC")
The control or management of the City in Mentioned in the glossary due to the COVID-
accordance with the approved budget for the 19 pandemic.
purpose of keeping expenditures within the
limitations of available appropriations and Chart of Accounts
available revenues. Represents the level of
189
The classification system used by the City to payment of, general long-term debt principal
organize the accounting for various funds. and interest. Note: This fund is also referred
to as a "Sinking Fund".
Charter Schools USA, Inc. ("CSUSA")
An organization that managers the Aventura Debt Service Requirements
City of Excellence School The amounts of revenue which must be
("ACES") provided for a debt service fund so that all
principal and interest payments can be made
in full and on schedule.
Collective Bargaining Agreement ("CBA")
An employment agreement between the City Defeasance
and Dade County Police Benevolent A provision that voids a bond when the
Association that covers Officers and borrower puts cash in escrow via a refunding
Sergeants. bond issuance sufficient to service the
borrower's debt. When a bond issue is
Commercial Paper defeased, the borrower sets aside cash to pay
An unsecured promissory note that is issued off the bonds, therefore the outstanding debt
for a specific amount, maturing on a specific and cash offset each other on the balance
day. Normally, the maximum maturity is 270 sheet and are removed from the financial
days, but the most common length is 30 days. statements.
Community Rating System ("CRS") Depreciation
The decrease in the value of physical assets
Community Recreation Center ("CRC") due to their use and the passage of time.
Contingency Don Soffer Aventura High School
An appropriation of funds available to cover ("DSAHS")
unforeseen events that occur during the fiscal Aventura's High School for grades 9-12.
year. These funds, if not used, lapse at year-
end. Note: This is not the same as fund Encumbrances
balance. Obligations in the form of purchase orders,
contracts or salary commitments which are
Coronavirus Disease 2019 ("COVID-19") chargeable to an appropriation and for which
A pandemic that affected the world and a part of the appropriation is reserved. They
changed how people, businesses and cease to be encumbrances when paid or
communities do life and work. when the actual liability is set up.
Current Assets Equivalent Residential Unit ("ERU")
Assets that one can reasonably expect to Used in calculating stormwater utility fees.
convert into cash, sell or be consumed The City charges a specific amount per ERU.
through operations within one (1)year.
Expenditures
Current Liabilities For accrual basis accounts, this term
Obligation whose liquidation is expected to designates total charges incurred, whether
require the use of existing resources classified paid or unpaid, including expenses, provision
as current assets or the creation of other for debt service and capital outlays. For cash
current liabilities. basis accounts, the term covers only actual
disbursements for these purposes. Note:
Debt Service Encumbrances are not considered
The payment of principal and interest on expenditures.
borrowed funds such as bonds.
Expenses
Debt Service Fund Charges incurred, whether paid or unpaid, for
A fund established to finance and account for operation, maintenance and interest and other
the accumulation of resources for and the
190
charges which are presumed to benefit the Fund Balance
current fiscal period. The excess of a fund's assets over its
liabilities and reserves. The City follows
Financial Accounting Standards Board GASB Statement No. 54, Fund Balance
("FASB") Reporting and Governmental Fund Type
Definitions which requires that governmental
Fiscal Period fund financial statements present fund
Any period at the end of which a balances based on classifications that
governmental unit determines its financial comprise a hierarchy that is based primarily
condition and the results of its operations and on the extent to which the City is bound to
closes its books. Note: It is usually a year, honor constraints on the specific purposes for
though not necessarily a calendar year. which amounts in the respective
governmental funds can be spent.
Fiscal Year ("FY")
Any period of 12 consecutive months to which The classifications used in the governmental
the annual budget applies and at the end of fund financial statements are as follows:
which the City determines its financial position
and results of operations. The City's fiscal year Nonspendable: This classification includes
begins October 1st and ends September 301". amounts that cannot be spent because they
are either (a) not in spendable form or (b) are
Fixed Assets legally or contractually required to be
Land, buildings, machinery, furniture, or other maintained intact. "Not in spendable form"
equipment that have a useful life of more than includes items that are not expected to be
one (1)year that cost more than $5,000. converted to cash (such as inventories and
prepaid amounts) and items such as long-
Florida Department of Transportation term amount of loans and notes receivable, as
("FDOT") well as property acquired for resale. The
Maintains the roadways in the State of Florida. corpus (or principal) of a permanent fund is an
example of an amount that is legally or
Florida Power& Light Company ("FPL") contractually required to be maintained intact.
Franchise Fee
Charges to service providers for Restricted: This classification includes
exclusive/non-exclusive rights to operate amounts for which constraints have been
within municipal boundaries. Examples placed on the use of the resources either (a)
include electric, gas, sanitation and towing. externally imposed by creditors (such as
through a debt covenant), grantors,
Full-Time Equivalent Position ("FTE") contributors, or laws or regulations of other
A part-time position converted to the decimal governments, or (b) imposed by law through
equivalent of a full-time position based on constitutional provisions or enabling
2,080 hours/year. legislation.
Fund Committed: This classification includes
An independent fiscal and accounting entity amounts that can be used only for the specific
with a self-balancing set of accounts recording purposes determined by a formal action of the
cash and/or other resources, together with all City Commission that can, by adoption of an
related liabilities, obligations, reserves and ordinance prior to the end of the fiscal year,
equities which are segregated for the purpose commit fund balance. Once adopted, the
of carrying on specific activities or attaining limitation imposed by the ordinance remains in
certain objectives in accordance with special place until a similar action is taken (the
regulations, restrictions or limitations. adoption of another ordinance) to remove or
revise the limitation. Resources accumulated
Fund Accounts pursuant to stabilization arrangements are
All accounts necessary to set forth the reported in this category.
financial operations and financial condition of
a fund.
191
Assigned: This classification includes amounts Organization that provides education, best
that are constrained by the City's intent to be practices and award recognition for
used for a specific purpose but are neither governments.
restricted nor committed. The City
Commission has by resolution authorized the Governmental Accounting Standards
City Manager to assign fund balance. The City Board ("GASB")
Commission may also assign fund balance as Issue accounting pronouncements.
it does when appropriating fund balance to
cover a gap between estimated revenue and Grant
appropriations in the subsequent year's A contribution by one (1) governmental unit to
budget. Unlike commitments, assignments another. The contribution is usually made to
generally can only exist temporarily. In other aid in the support of a specified function (e.g.,
words, an additional action does not normally education), but is sometimes also made for
have to be taken for the removal of an general purposes.
assignment. Conversely, as discussed above,
an additional action is essential to either Heating, Ventilation and Air
remove or revise a commitment. Conditioning ("HVAC")
Referenced in Capital Projects when these
Unassigned: This classification includes the need replacing.
residual fund balance for the General Fund.
This classification represents fund balance Income
that has not been assigned to other funds and This term is used in accounting for
that has not been restricted, committed, or governmental enterprises and represents the
assigned to specific purposes within the excess of the revenues earned over the
General Fund. Unassigned fund balance may expenses incurred in carrying on particular
also include negative balances for any phases of an enterprise's activities. As
governmental fund if expenditures exceed indicated elsewhere, the excess of the total
amounts restricted, committed or assigned for revenues over the total expenses of the utility
those specific purposes. for a particular accounting period is called "net
income".
General Fund
The fund that is available for any legal Infrastructure
authorized purpose and which is therefore Public domain fixed assets including roads,
used to account for all revenues and all bridges, curbs, gutters, sidewalks, drainage
activities except those required to be systems, lighting systems and other items that
accounted for in another fund. Note: The have value only to the City.
General Fund is used to finance the City's
ordinary operations Interest Income
Revenue generated through the investment of
Generally Accepted Accounting Principles fund balances.
("GAAP")
Interfund Transfers
Geographic Information System ("GIS") Administrative fees charged to other City
funds for the provision of administration and
Goal other City services.
A statement of broad direction, purpose or
intent based on the needs of the community. Intergovernmental Revenue
A goal is general and timeless; that is, it is not Revenue received from or through the
concerned with a specific achievement in a Federal, State or County government,
given period. including State Revenue Sharing, Alcoholic
Beverage Tax, Sales Tax and Gasoline
Government Finance Officers Association Taxes.
("G FOA")
Inventory
192
A detailed list showing quantities, A budget wherein expenditures are based
descriptions, property values, units of primarily upon measurable performance of
measure and unit prices. Note: The term is activities and work programs.
often confined to consumable supplies but
may also cover fixed assets. Performance Workload Indicators
Data collected to determine how effective
Liabilities and/or efficient a program is in achieving its
Debts or obligations owed by one (1) entity to objectives.
another entity payable in money, goods or Police Education Fund
services. A special revenue fund used to account for
revenues pursuant to Florida Statute 943.25
Mill which allows municipalities to collect two
A taxation unit equal to $1 of tax obligation for dollars ($2.00) from each traffic citation for the
every $1,000 of assessed property value. purpose of criminal justice education and
training for police officers.
Millage
The total tax obligation per $1,000 of Police Offduty Services Fund
assessed property value. A special revenue fund used to account for
revenues and expenditures associated with
Mission Statement services provided by off-duty police officers in
The statement that identifies the particular private customer details to the various
purpose and function of a department. businesses and condominium associations.
National Pollutant Discharge Elimination Property Tax
System ("NPDES") A tax levied on the assessed value of real and
personal property. This tax is also known as
Net Position ad valorem tax.
Excess of the City's assets and deferred
outflows over its liabilities. Proprietary Fund
Enterprise and internal service funds that are
Non-Departmental similar to corporate funds, in that they are
Activities, revenues and expenditures that are related to assets, liabilities, equities,
not assigned to a department. revenues, expenses and transfers determined
by business or quasi-business activities. Note:
Objective The Stormwater Utility Fund is an example of
Something to be accomplished in specific, this type of fund.
well-defined and measurable terms and that is
achievable within a specific time frame. Reserves
The City's current year budgeted funds that
Operating Budget are not planned to be expended. These
A budget for general revenues and reserves may "carryover" into the available
expenditures such as salaries, utilities and fund balance of subsequent years.
supplies.
Resolution
Ordinance A legislative act by the City Commission with
A formal legislative enactment by the City less legal formality than an ordinance.
Commission.
Revenues
Pay-as-You-Go Financing Increases in governmental fund type net
A method of paying for capital projects that current assets from other than expenditure
relies on current tax and grant revenues rather refunds and residual equity transfers.
than on debt.
Rolled-Back Rate
Performance Budget The operating millage rate required to raise
the same ad valorem tax revenues as were
193
levied in a prior year, exclusive of new The effect of TRIM is to inform taxpayers that
construction, additions to structures, deletions their property taxes are changing (up or
and property added (e.g., annexations). down), the cause (a change in the assessed
value of their property and/or an increase in
Sales Tax the proposed spending level) and how the
Tax imposed on the purchase of goods and proposed new tax rate compares to the rate
services. that would generate the same property tax
dollars as the current year (the "rolled-back"
Special Revenue Fund rate).
A fund used to account for the proceeds of
specific revenue sources that are legally Unencumbered
restricted to expenditure for specified The portion of an allotment not yet expended
purposes. or encumbered.
Stormwater Utility Fund Useful Life
This fund is used to account for revenues and The period of time that a fixed asset is
expenditures specifically earmarked for the expected to operate. This can refer to a
construction and maintenance of the City's budgeted period of time for an equipment
stormwater drainage system. class or the actual amount of time for a
particular item.
Taxable Assessed Value ("TAW)
The assessed value less homestead and User Charges or Fees
other exemptions, if applicable. The payment of a fee for direct receipt of
public service by the party benefiting from the
Taxes service.
Compulsory charges levied by a government
for the purpose of financing services Utility Service Tax
performed for the common benefit. This term Taxes levied on consumer consumption of
does not include specific charges made utility services provided in the City. The tax is
against particular persons or property for levied as a percentage of gross receipts.
current or permanent benefits such as special
assessments. 911 Fund
This fund is used to account for revenues and
Transportation and Street Maintenance expenditures specifically earmarked for the
Fund City's emergency 911 system in accordance
A special revenue fund to account for with Florida Statutes 365.172. The funds may
restricted revenues and expenditures which be used to provide emergency dispatch
by Florida Statutes are designated for street systems, training, communication,
maintenance and construction costs. maintenance and repairs and related capital
outlay purchases. The fund offsets a portion of
Trust and Agency Funds the emergency 911 operations.
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 REST OF THIS PAGE HAS
The Florida Truth in Millage Act ("TRIM")
serves to formalize the property tax levying INTENTIONALLY BEEN LEFT BLANK.
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.
194
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/23
APPENDIX
AUTHORIZED INVESTMENTS
SUMMARY TABLE
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