09-10-2024 Second Budget Public Hearing Agenda CITY OF AVENTURA
Aventura Government Center
19200 West Country Club Drive
Aventura, FL 33180
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CITY COMMISSION
SECOND BUDGET PUBLIC HEARING AGENDA
September 10, 2024
6:00 p.m.
Aventura Government Center
Commission Chambers
City Commission
Mayor Howard S. Weinberg, Esq.
Vice Mayor Dr. Linda Marks
Commissioner Amit Bloom
Commissioner Rachel S. Friedland, Esq.
Commissioner Billy Joel
Commissioner Paul A. Kruss
City Manager Ronald J. Wasson
City Clerk Ellisa L. Horvath, MMC
City Attorneys Weiss Serota Helfman Cole & Bierman
Aventura City Commission Second Budget Public Hearing Agenda September 10, 2024
1. CALL TO ORDER/ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. PUBLIC HEARINGS:
ORDINANCES - SECOND READING - 2024/2025 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 1.5879 MILLS IS 8.70%ABOVE THE ROLLED-BACK RATE COMPUTED PURSUANT
TO STATE LAW, FOR THE 2024 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 18, 2024 AS
THE CITY OF AVENTURA FINAL BUDGET FOR THE 2024/2025 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.
Page 1 of 1
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Ronald J. Wasson, City Manager
BY: Melissa Cruz, Finance Director
DATE: August 30, 2024
SUBJECT: Ordinance Adopting Ad Valorem Tax Rate for Fiscal Year 2024/25
September 3, 2024 City Commission First Budget Public Hearing Agenda
(First Reading)
September 10, 2024 City Commission Second Budget Public Hearing Agenda
(Second Hearing)
Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal
year 2024/25.
RECOMMENDATION
It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal year
2024/25. This rate includes no increase over the prior year and will generate $22,217,951
based on an assessed value of$13,549,224,714.
If you have any questions, please feel free to contact me.
Attachment
CITY OF AVENTURA ORDINANCE NO. 2024-
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 1.5879 MILLS IS 8.70% ABOVE THE ROLLED-BACK RATE
COMPUTED PURSUANT TO STATE LAW, FOR THE 2024 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 2024, 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 2024/2025 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 2024 tax
year, or $1.7261 per thousand dollars of taxable assessed property value. Said rate as
a percent (%) change of rolled-back rate of 1.5879 mills is 8.70% 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. 2024-
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 Bloom, who moved its
adoption on first reading. The motion was seconded by Commissioner Friedland, and
upon being put to a vote, the vote was as follows:
Commissioner Amit Bloom Yes
Commissioner Rachel S. Friedland Yes
Commissioner Billy Joel Yes
Commissioner Paul A. Kruss Yes
Vice Mayor Dr. Linda Marks Yes
Mayor Howard S. Weinberg Yes
The foregoing Ordinance was offered by Commissioner who moved its
adoption on second reading. This motion was seconded by Commissioner
and upon being put to a vote, the vote was as follows:
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Paul A. Kruss
Vice Mayor Dr. Linda Marks
Mayor Howard S. Weinberg
Page 2 of 3
City of Aventura Ordinance No. 2024-
PASSED on first reading this V day of September, 2024.
PASSED AND ADOPTED on second reading this loth day of September, 2024.
HOWARD S. WEINBERG, ESQ.
MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
ROBERT MEYERS
CITY ATTORNEY
WEISS SEROTA HELFMAN COLE + BIERMAN, P.L.
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: August 30, 2024
SUBJECT: Ordinance Adopting 2024/2025 Operating and Capital Budget
September 3, 2024 City Commission First Budget Public Hearing Agenda
(First Reading)
September 10, 2024 City Commission Second Budget Public Hearing Agenda
(Second Reading)
Attached for your consideration is an Ordinance that adopts the tentative Operating and
Capital Budget for fiscal year 2024/2025 that was originally reviewed by the City Commission
at the July 18, 2024 budget review meeting and modified as presented below.
• Increased the Cost of Living Adjustment (COLA) for General Employees from 4.00%
to 5.00%.
• Updated insurance premiums to reflect negotiated amounts with a new vendor for
property, liability, cyber liability, auto and workers' compensation throughout the
budget. The change resulted in savings of approximately $775,000 from the
originally proposed budget.
• Updated the ACES & DSAHS Police Officer revenue based on savings from workers'
compensation insurance change.
• Decreased the County Transit System Surtax revenue in the Citizens' Independent
Transportation Trust (CITT) Fund, Fund 121, from $2,550,000 to $2,400,000 based
on estimates received from Miami-Dade County after the proposed budget was
reviewed with the City Commission.
• Updated the CIP reserves in necessary funds based on above changes.
If you have any questions, please feel free to contact me.
Attachment
CITY OF AVENTURA ORDINANCE NO. 2024-
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 18, 2024 AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 2024/2025 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 2024/2025 Operating and Capital
Improvement Program Budget, reviewed and approved with modifications made as
requested by the City Commission on July 18, 2024, 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
2024/2025 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. 2024-
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 2024/2025 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. 2024-
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 2024/2025 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, 2024
shall lapse at that time; and,
2. All outstanding encumbrances for Capital Expenditures as of September 30, 2024
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 2023/2024 available balances and be simultaneously re-appropriated
for capital expenditures, as previously approved in the 2023/2024 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 Capital Reserve, as established in
the 2024/2025 Budget is $2,988,970. This amount is to be added to the Committed Fund
Balance to be utilized for the Capital Reserve, (effective September 30, 2024).
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
Page 3 of 5
City of Aventura Ordinance No. 2024-
remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding
the invalidity of any part.
Section 10. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner Joel, who moved its
adoption on first reading. The motion was seconded by Commissioner Bloom, and upon
being put to a vote, the vote was as follows:
Commissioner Amit Bloom Yes
Commissioner Rachel S. Friedland Yes
Commissioner Billy Joel Yes
Commissioner Paul A. Kruss Yes
Vice Mayor Dr. Linda Marks Yes
Mayor Howard S. Weinberg Yes
The foregoing Ordinance was offered by Commissioner who moved its
adoption on second reading. This motion was seconded by Commissioner
and upon being put to a vote, the vote was as follows:
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Paul A. Kruss
Vice Mayor Dr. Linda Marks
Mayor Howard S. Weinberg
Page 4 of 5
City of Aventura Ordinance No. 2024-
PASSED on first reading this V day of September, 2024.
PASSED AND ADOPTED on second reading this loth day of September, 2024.
HOWARD S. WEINBERG, ESQ.
MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
ROBERT MEYERS
CITY ATTORNEY
WEISS SEROTA HELFMAN COLE + BIERMAN, P.L.
Page 5 of 5
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F- City/ of Aventura
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Operat *ingand
C
api* ta u et
For the Fiscal Year
2024 � 2025
E1 � � � � � �®ter_..-. :•�
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
City Commission
Mayor Howard S. Weinberg, Esq.
Commissioner Amit Bloom
Commissioner Rachel S. Friedland, Esq.
Commissioner Billy Joel
Commissioner Paul A. Kruss
Commissioner Dr. Linda Marks
City Manager
Ronald J. Wasson
City Clerk
Ellisa L. Horvath, MMC
City Attorneys
Weiss Serota Helf man Cole & Bierman, P.L., City Attorney
Department Directors
Bryan Pegues, Assistant City Manger
Michael Bentolila, Chief of Police
Gladys Carcamo, Human Resources Director
Melissa Cruz, Finance Director
Carlos Fernandez, Information Technology Director
Jeff Kiltie, Arts &Cultural Center General Manager
Keven R. Klopp, Community Development Director
Kimberly S. Merchant, Community Services Director
Jake Ozyman, Public Works/Transportation Director
Ana Melhuish, Aventura City of Excellence School Principal
Geoff McKee, Don Soffer Aventura High School Principal
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
This page has intentionally been left blank
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Table of Contents
City Manager's Budget Message Addendum...................................................................................................................i
CityManager's Budget Message...................................................................................................................................iii
OrganizationChart.............................................................................................................................................................................xxv
Distinguished Budget Presentation Award.......................................................................................................xxvii
Introduction..............................................................................................................................................................................................35
City of Aventura's Mission Statement..........................................................................................................................37
CommunityProfile........................................................................................................................................................................37
Budget Procedures and Process.....................................................................................................................................45
Summaryof All Funds......................................................................................................................................................................69
GeneralFund..............................................................................................................................................................................81
RevenueProjections.....................................................................................................................................................87
Expenditures:
CityCommission..................................................................................................................................................................99
Officeof the City Manager..........................................................................................................................................107
LegalDepartment...............................................................................................................................................................115
CityClerk's Office................................................................................................................................................................123
FinanceDepartment.........................................................................................................................................................131
Human Resources Department.............................................................................................................................139
Information Technology Department...............................................................................................................147
PoliceDepartment............................................................................................................................................................155
Community Development Department.........................................................................................................169
Community Services Department.......................................................................................................................177
Public Works/Transportation Department...................................................................................................189
Arts & Cultural Center Department....................................................................................................................197
Non-Departmental............................................................................................................................................205
CapitalOutlay.......................................................................................................................................................................215
American Rescue Plan Act(-ARPA")Fund...............................................................................................................225
PoliceEducation Fund...................................................................................................................................................................233
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Table of Contents Continued
Transportation and Street Maintenance Fund.............................................................................................239
Citizens'Independent Transportation Trust(CITT) Fund...........................................................................245
BuildingFund..........................................................................................................................................................................................251
911 Fund......................................................................................................................................................................................263
DebtService Funds............................................................................................................................................................269
CapitalProjects Fund......................................................................................................................................................285
StormwaterUtility Fund...............................................................................................................................................................291
Short-term&Long-term Goals,Objectives&Financial Plans...............................................................297
Short-term & Long-term Goals & Objectives...................................................................................................299
Short-term Factors & Long-term Financial Plans.........................................................................................302
FinancialPolicies..............................................................................................................................................................................305
Capital Improvement Program Budget Policies.............................................................................................307
Cash Management/Investment Policies.................................................................................................................311
Financing Programs and Debt Administration..................................................................................................312
FundBalance Policies..............................................................................................................................................................315
OperatingBudget Policies...................................................................................................................................................318
Purchasing Policy and Administration......................................................................................................................319
RiskManagement......................................................................................................................................................................320
Appendices
Appendix A-Capital Improvement Program Fiscal Years 2024/25-2028/29.......................321
Appendix B-Authorized Investment Summary Table..................................................................................383
Appendix C-Glossary of Acronyms&Terms.........................................................................................................387
Av'eqfura
41
Government Center
19200 West Country Club Drive
6`� 4 � Aventura, Florida 33180
Office of the City Manager
August 30, 2024
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: FY 2024/25 Budget Message Addendum
Members of the City Commission:
On July 12, 2024, the City Manager's Proposed Operating and Capital Budget for all funds for
the fiscal year beginning October 1,2024 was presented to the City Commission.At the budget
review meeting, that was held on July 18, 2024,the City Commission reviewed, discussed and
proposed changes for the City Manager to include in the Operating and Capital Budget.
The 2024/2025 Operating and Capital Budget is attached. Please note that the following
changes were made to the budget since it was presented at the July 18, 2024 workshop:
• Increased the Cost of Living Adjustment (COLA) for General Employees from 4.00%to
5.00%.
• Updated insurance premiums to reflect negotiated amounts with a new vendor for
property, liability, cyber liability, auto and workers' compensation throughout the
budget.The change resulted in savings of approximately$775,000 from the originally
proposed budget.
• Updated the ACES & DSAHS Police Officer revenue based on savings from workers'
compensation change.
• Decreased the County Transit System Surtax revenue in the Citizens' Independent
Transportation Trust (CITT) Fund, Fund 121, from $2,550,000 to $2,400,000 based on
estimates received from Miami-Dade County after the proposed budget was
reviewed with the City Commission.
i
Updated the CIP reserves in necessary funds based on above changes.
As a result,the changes are reflected in the Commission Approval 2024/25 column.
Respectfully submitted,
Ronald J. a son
City Manager
ii
Av'eqfura
41
Government Center
19200 West Country Club Drive
6`� 4 � Aventura, Florida 33180
Office of the City Manager
August 30, 2024
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: FY 2024/25 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, 2024, and the Capital Improvement Program ("CIP") for the fiscal
period October 1, 2024 through September 30, 2029 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.
The primary goal of the CIP is to develop a long-term plan of proposed capital
expenditures, the means and methods of financing and a schedule of priorities for
implementation. It is important to stress that the CIP is a planning tool to evaluate both the
infrastructure needs and financial capabilities of the City. In order to determine the impact
of the CIP on the City's future operating budget,the City Commission and residents will be
iii
provided with the benefits of a CIP document which serves as a point of reference and
includes an estimated long-term budget plan. At this point in the City's history, the need
for major capital improvement funding has decreased substantially due to a very
ambitious schedule of completing major community facilities and infrastructure projects
during the past twenty-nine (29) years since the City's incorporation. This document
represents an update of the CIP that was originally prepared for the five-year cycle of
2023/24 to 2027/28. The update process is important for the CIP to become a continuing
and ongoing planning/implementation process. The last four (4) years of last year's
program were re-evaluated in light of unanticipated needs, cost revisions, new project
priorities and the City's financial condition. In addition, the CIP was updated to add new
projects in the fifth (5t") year (FY 2028/29) to complete the cycle. Projects included within
the framework of the program were based on input from Commissioners, staff, City
consultants and citizens.
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 and can be found on the City's website.
The budget is a performance-based plan that links goals and objectives with the financial
resources necessary to achieve them. In order to ensure that goals and objectives
established in the budget planning process are translated into results, the resources
allocation process is tied to performance. The budget document contains performance
workload indicators to facilitate this process. Every effort was made to provide a budget
document that can be fully reviewed and justified to the City Commission and residents.
The preparation of the budget document marks a continued commitment to a planned and
professional process of developing a budget that will address the City's current and future
issues. It also demonstrates the City's commitment to providing adequate service levels and
the necessary justification to support all expenditure requests.
Implications due to the Coronavirus ("COVID-19") Pandemic
For the last four years, COVID-19 has caused major disruption in international and U.S.
economies and markets.The pandemic had a significant impact on government agencies
worldwide. City operations have returned to pre-COVID levels; however, the negative
impact of inflation and increased costs for labor and supplies continues. In response to
this,in FY 2020/21,the Federal Government has given the City of Aventura and eligible state,
iv
local, territorial and tribal governments funding to assist in economic recovery from the
COVID-19 pandemic,also known as the American Rescue Plan Act ("ARPA").
Projects planned with the ARPA funds span City Departments. ARPA grant related revenue
and expenditures are included in the FY 2024/25 budget and are shown in detailed level in
the section entitled American Rescue Plan Act ("ARPA") Fund as well as in Appendix A as it
relates to the Capital Improvement Program.
Ad Valorem Taxes
On July 1, 2024, the Miami-Dade County Property Appraiser advised the City that we
experienced a 8.34% increase in property values in comparison to the prior year. This is the
3rd year 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
the current year, the addition of new construction totaled $56,682,230. However, with
inflation and interest rates surging, economists are predicting a recession ahead.
Dramatic price increases for materials and labor shortages are driving many of our
expenditure line items up including repairs and maintenance and equipment. The growth
of the FY 2024/25 operating expenditures was maintained in accordance with the FY
2023/24 adopted budget as much as possible to improve the City's financial position
going forward.
The City's strong fiscal policies and prudent budgeting have assisted in the maintenance
of all existing service levels and avoiding raising the tax rate for the 29th 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
should provide revenue to offset future service demands. We need to continue to remain
prudent and conservative in our financial management of the City by only utilizing General
Fund Reserves in the case of an emergency or to fund an unanticipated economic event.
Summary of All Budgetary Funds&Highlights
The total proposed budget for FY 2024/25, including all funds, capital outlay and debt
service, (net of interfund eliminations) is $66,617,424. In total, this is $2,121,401 or 3.09% less
than the prior year's amended budget. The large decrease is due mostly to the decrease
in the American Rescue Plan Act ("ARPA") Fund budget offset by the increase in the General
Fund. ARPA Projects have been completed and only projects that will be in process next
fiscal year are being budgeted.
v
Operating expenditures total $53,844,602, while Capital Outlay expenditures and CIP
Reserve total $5,103,730 and $5,140,020, respectively. Debt Service expenditures total
$2,529,072.
Capital Outlay Projects include beautification and park facility improvements,
transportation improvements and the commitment to invest in state-of-the-art
technology to serve and protect our residents. Maintaining our infrastructure from
government buildings to our park facilities continues to be a major funding priority to
ensure their sustainability well into the future.
The net operating costs for the all-funds budget increased by $3,490,202 or 6.93% as
compared to the previous year's amended budget.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.
• Building Inspection services, permit revenue and other miscellaneous revenues
increased by $1,014,368 or 23.84% due to an increase in the current year activity
which is expected to continue into FY 2024/25.
• Community Services personnel 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 the parks will be open 7 days a
week, as well and to enhance internal support.
• Recreational programming funding and expenditures increased due to an increase
in the current year enrollment.
• Special events in the Community Services Department increased from $375,000 in
FY 2023/24 to $425,000 in FY 2024/25 to accommodate for additional events and
increased costs.
• An increase of 5.00% for health insurance has been added to the budget. An
increase of 9.20%for PPO dental insurance and 9.00%for vision insurance has been
considered in the development of this budget.
• Insurance premiums throughout the budget for property, liability, cyber liability, auto
and workers' compensation have been updated to reflect an upcoming vendor
change resulting in savings of approximately $775,000 from the originally proposed
budget.
vi
• The new Collective Bargaining Agreement ("CBA") effective October 1, 2024 is
reflected in the budget for FY 2024/25.
• A 5.00% Cost of Living Adjustment ("COLA") has been added for general employees.
• A Convenience Fee revenue account of $84,500 has been added to the General
Fund for credit card fees paid to the City for online credit card payments. A
corresponding expenditure line item for the same amount is in the General Fund's
Non-Departmental account.
• Movement of amounts in line items to comply with GASB accounting principles
throughout the budget.
• Allocation of amounts from the Public Works/Transportation Department to the
Community Services Department to allow for the full capture of costs to run the
Community Recreation Center ("CRC") and Parks.
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vii
All • by Amount
Commission Commission
Approval Approval
Fund qff 2024/25 %of Budget
General Fund $ 54,320,257 77.18%
American Rescue Plan Act(ARPA) Fund 2,920,500 4.15%
Police Education Fund 4,000 0.01%
Transportation & Street Maint. Fund 997,000 1.42%
Citizens' Independent Transportation Trust(CITT) Fund 2,430,000 3.45%
Building Fund 5,270,000 7.48%
911 Fund 79,000 0.11%
Debt Service Funds 2,451,127 3.48%
Capital Projects Fund 28,100 0.04%
Stormwater Utility Fund 1,883,000 2.68%
Subtotal $ 70,382,984 100.00%
Interfund Eliminations $ (3,765,560)
Total $ 66,617,424
All Funds Expenditure Category Summary by Amount
Commission Commission
Approval Approval
Category 2024/25 %of Budget
Personal Services $ 30,878,120 43.87%
Contractual Services 13,235,145 18.81%
Other Charges/Svcs 7,411,167 10.53%
Commodities 976,000 1.39%
Other Operating Expenses 1,344,170 1.91%
Capital Outlay 10,243,750 14.55%
Debt Service 2,529,072 3.59%
Transferto Funds 3,765,560 5.35%
$ 70,382,984 100.00%
viii
All Funds Summary by Percentage
General Fund
77.18%
Stormwater
Utility Fund-
2.68%
Capital Projects Fund
0.04%
Debt Service Funds
3.48%
911 Fund
0.11%
Building Fund
7.48%
Citizens'Independent Transportation
Trust(CITT)Fund American Rescue Plan Act
3.45% Transportation&Street (ARPA)Fund
Maint.Fund Police Education Fund 4.15%
1.42% 0.01%
All Funds Category Summary by Percentage
Capital Outlay Debt Service Transferto Funds
14.55% 3.59% 5.35%_
Personal Services
Other Operating Expenses 43.87%
1.91%l
Commodities
1.39%
Other Charges/Svcs
10.53%
Contractual Services
18.81%
IX
The following chart shows a comparison of each department's budget for the past two (2)
years. The total operating expenditures/expenses amount is $3,490,202 or 6.93% more
than the previous year. Increased costs of health insurance, contracted labor, materials
and supplies, personnel changes and community services programming contribute to
these increases.
All Funds Departmental Budget Comparison
Commission
Amended Budget Approval
Department 2023/24 2024/25 Increase(Decrease) %Change
City Commission $ 301,841 $ 468,287 $ 166,446 55.14%
Office of the City Manager 1,492,954 1,591,242 98,288 6.58%
Legal 467,500 500,000 32,500 6.95%
City Clerk's Office 458,483 577,960 119,477 26.06%
Finance 1,191,199 1,225,102 33,903 2.85%
Human Resources 310,105 419,047 108,942 35.13%
Information Technology 1,287,148 1,250,539 (36,609) -2.84%
Police 24,785,631 26,161,344 1,375,713 5.55%
Community Development 4,576,432 4,882,404 305,972 6.69%
Comm unity Services 4,153,131 5,619,334 1,466,203 35.30%
Public Works/Transportation 7,106,361 6,708,623 (397,738) -5.60%
Arts &Cultural Center 1,241,517 1,573,910 332,393 26.77%
Non-Departmental 2,982,098 2,866,810 (115,288) -3.87%
Subtotal $ 50,354,400 $ 53,844,602 $ 3,490,202 6.93%
Capital Outlay $ 14,579,760 • •
•• ••
•
Total $ 72,118,094 $ 70,382,984 $ (1,735,110) -2.41%
Personal Services
Personal Services for all funds increased by$1,894,937 or 6.54%compared to the prior year.
Additional information is outlined below:
Total Number of Employees: 210
• 199 full-time, inclusive of the elected officials. This is an increase of nine (9)
positions from the prior year as outlined below.
x
• 11 part-time, a decrease of two (2) positions from the prior year as outlined
below.
• 204.5 Full-time Equivalent (FTE)
A. General Employees (non-unionized) - General Information:
• Reflect a 5.00% COLA increase, effective October 1, 2024.
• Reflect a bonus amount that averages 3% per employee for those
employees who have not yet reached their maximum salary range.
Total Number of Employees: 120
• 109 full-time - an increase of five (5) positions from the prior year as
outlined below.
• 11 part-time - a decrease of two (2) positions from the prior year as
outlined below.
• 114.5 FTE
Total Changes to General Employees:
• One (1) Part-Time Multimedia Specialist is added to the City Manager's
Office. This position was hired during the current fiscal year, FY 2023/24.
• One (1) Deputy City Clerk is added to the FY 2024/25 budget beginning
in April 2025.
• One (1) Part-Time Human Resources Assistant will be converted to Full-
Time in FY 2024/25. This position will be promoted to Human Resources
Specialist for the 2nd half of the fiscal year.
• One (1) Full-Time Project Manager is added to the Information
Technology Department.
• One (1) Deputy Chief of Police is added to the Police Department. This
position was hired during FY 2023/24.
• A decrease of two (2) Captains in the Police Department.
• Addition of one (1) Community Recreation Center ("CRC") Assistant
Manager.
• Addition of one (1) Parks & Recreation Lead due to a promotion during
the current fiscal year.
• Addition of four (4) Full-Time Park Attendant to assist with the workload
associated with the City's Parks being opened 7 days a week and the
new Founders Park facility that has 5 Pickleball Courts, 3 Tennis Courts
and 52 Garden Planters. One (1) Part-Time Park Attendant and one (1)
Seasonal Park Attendant were converted to Full-Time to accommodate
this staff increase.
• Addition of one (1) Maintenance Supervisor in the Public
Works/Transportation Department.
xi
• Decrease of four (4) Aventura City of Excellence School employees as
these employees will now be under Charter Schools USA ("CSUSA") as of
the beginning of the school year, July 1, 2024.
B. Employees covered under a Collective Bargaining Agreement with Dade
County Police Benevolent Association ("Agreement") - General Information:
• Covers Police Officers and Sergeants.
o On October 1, 2022,the City entered into the 1st year of
a new Agreement which will expire on September 30, 2025.
o Effective October 1,2023,the actuarial determined percentage for
City contributions related to the Police Officers' Retirement Plan
will be 27.696%, increasing from 21.776%.
• An increase of four (4) full-time positions as follows:
o Decrease of one (1) Sergeant
o Increase of five (5) Police Officers in the Police Department
Number of Employees: 90
• 90 Full-time - five officers were added for FY 2024/25 to meet the needs
of the department.
Comparative Budgeted Personnel Allocation Summary
2 -Year Presentation
FTE FTE
2023/24 2023/24
City Commission 7.0 7.0
Office of the City Manager 5.0 5.5
Legal* - -
City Clerk's Office 2.5 3.5
Finance 7.0 7.0
Human Resources 1.5 2.0
Information Technology 5.0 6.0
Police 131.0 134.0
Community Development 3.4 3.4
Community Services 19.0 24.0
Public Works/Transportation 8.0 9.0
Building Fund 3.1 3.1
Arts&Cultural Center* - -
Charter School ** 4.0 -
Don Soffer Aventura H.S.*** N/A N/A
Tota 1 196.5 204.5
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Additional Information:
• The part-time Park Attendant hourly rate has been increased from $14.50 to
$15.50 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.
• A 5.00% increase for health insurance costs has been considered in the
development of this document. A 9.20%increase has been budgeted for PPO
dental insurance costs and a 9.00% increase for vision insurance costs has
been included in the budget as those increases have come from the carriers.
• 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.
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xiii
General Fund (001)
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 2024/25 General Fund Budget total $54,320,257. This is an
increase of $6,376,158 or 13.30%over the prior year gross revenue.The changes in revenues
are comprised of the following:
General Fund Revenues by Source
Ad Valorem Taxes
41.27%
Locally Levied Taxes
Transfers
1.12%_
Misc.Revenues)
2.96%
Fines&Forfeitures Licenses&Permits
5.69% g 810/
\_ Intergovernmental Revenues
Charges For Services 9.97%
10.52%
Locally Levied Taxes - The City's assessed value as reported by the County Property
Appraiser is $13,549,224,714. This amount is $1,043,189,472 or 8.34% higher than last year.
The ad valorem millage levy for FY 2024/25 is recommended to be 1.7261,which is the same
rate adopted last year and represents the 291h year without an increase. This will generate
$22,217,951 as compared to last year's amount of $20,507,334. The budget projection for
this category also includes $6,000,000, $1,500,000 and $30,000 in electric, water and gas
utility taxes, respectively. Utility taxes for electric increased $550,000 over the FY 2023/24
amended budget based on current year actuals. In addition, $475,000 in premium taxes,
$1,675,000 in unified communications tax and $1,000,000 in City business tax make up the
xiv
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 $4,785,000. This
amount is $515,000 or 12.06% more than the prior year's amended budget primarily due to
the anticipated increase in electric and solid waste franchise fees.
Intergovernmental Revenues - The projected revenue for this category totals $5,413,176.
This amount is $550,500 or 11.32% more than the prior year's amended budget as State
Revenue Sharing and Half Cent Sales Tax have fully recovered from their COVID-19 lows
and will continue to increase.
Charges for Services - The projected revenue for this category totals $5,716,610. This
amount is $1,442,189 or 33.74% more than the prior year's amended budget due to
anticipated increases in programming activity as enrollment has rebounded from the
negative COVID impact and continues to increase. In addition, there are increases
anticipated in the Aventura Arts and Cultural Center Fees and Rentals. The School
Resource Officer ("SRO") for ACES was added in as the City will be reimbursed in FY 2024/25
for both ACES and DSAHS. The costs of both Schools Resource Officers totals $370,515 and
will be reimbursed back to the City through the referendum and FEFP funding the Schools
receive. Additionally, the amount that Don Soffer Aventura High School (DSAHS) will
reimburse the City for their estimated portion of the property insurance is included here,
estimated at $200,000. The Police Services Agreement line item has increased to reflect
an estimated five percent (5.00%) increase plus the addition of the agreement for police
officers at the new Esplanade section of the mall.
Fines and Forfeitures - The projected revenue for this category totals $3,089,990 and
includes revenues derived from county court fines, code violation fines and the
intersection safety camera program. This amount is $456,290 or 17.33% more than the
prior year's amended budget primarily due to increased activity.
Miscellaneous Revenues - The projected revenue for this category totals $1,609,500 as the
City anticipates stable interest rates consistent with those the City is receiving this year,
yet is still budgeting this line item conservatively. This category is $680,124 or 73.18% more
than the prior year's amended budget.
Transfers-The projected revenue for this category is $608,030 and represents the amount
that is being transferred from the Building Fund to the General Fund for the costs and
services that General Fund contributes to the Building Fund. This category increased
$361,438 or 146.57% over the prior year's amended budget.
xv
Expenditures
The projected expenditures in the FY 2024/25 General Fund Budget total $54,320,257 and
are balanced with the projected revenues. The operating expenditures have increased by
$3,434,457 or 8.03%as compared to the prior year's amended budget as outlined below.
Operating Expenditures
The Personal Services category is budgeted at $30,465,372 or 56.08% of the General Fund
budget.This is an increase of$1,874,587 over the prior year and is explained in the Personal
Services under all Funds above.
The Contractual Services category is budgeted at $6,238,135 or 11.48% of the General Fund
budget. This is an increase of $959,833 over the prior year and is due to increases in
contractual costs. Legal fees have increased by $32,500, Police Department items
including medical exams, traffic safety program and professional services increased a
total amount of $75,000, Community Center instructors increased $225,000, Public
Works/Transportation landscape/tree maintenance and transportation increased
approximately $138,500 and the staffing and programming at the Aventura Arts and
Cultural Center increased approximately $350,000.
The Other Charges/Svcs category is budgeted at $7,277,835 or 13.40% of the General Fund
budget. This is a decrease of $38,943 from the prior year and is due to the projected
decrease in insurance premiums (not including workers'compensation) of approximately
$330,000 due to the City switching vendors.This decrease is offset by an increase in repairs
& maintenance to the Government Center and Buildings due to recommended
repairs/improvements as a result of an assessment that was completed by Public Works.
Vehicle maintenance in the Police Department increased approximately $90,000 due to
the aging fleet and rising costs. In addition, anticipated increases in special events and
increases in electric and water utilities are budgeted due to increased utility costs. Legal
advertising has increased by $25,000 over the prior fiscal year.
The Commodities category is budgeted at $906,700 or 1.67% of the total General Fund
budget while the Other Operating Expenditures category is budgeted at$1,324,070 or 2.44%
of the total General Fund budget. The main driver of the increase in the Other Operating
Expenditures category is the Computer Subscription line item that was created for the new
Accounting Principle, GASB 96, implementation which moved expenditures from the Other
Charges/Svc category to the Other Operating Expenditures category. Some departments
are still in the change process for this as well as experiencing increased costs for the
subscriptions currently used by the City and acquiring new ones. Additionally, increased
conferences and seminars and training was seen throughout some departments.
xvi
Capital Outlay
General Fund capital outlay projects totaling $1,883,700 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 2024/25 -2028/29. Major General Fund capital
outlay items include:
$25,000 for security enhancements and$22,000 for the replacement of the SplashPad
Pumps at Founders Park
• $15,000 for security enhancements at Veterans Park
• $88,000 for replacement of Police In-Car Video
$45,000 for Patrol Rifles
$583,000 for police vehicles and $220,000 for associated equipment
$40,000 for replacement of an LCD projector & accessories at the Aventura Arts &
Cultural Center ("AACC")
$368,400 for computer equipment
$70,000 for the Police Department Breakroom Remodel Upgrade
• $80,000 for Government Center Improvements
$150,000 for HVAC replacements at the CRC
$25,000 for Bus Shelter Improvements
Debt Service
Totaling $77,945 or 0.14%, debt service accounts for the leases of vehicles per GASB 87.
Transfer to Funds
This expenditure category totals $3,157,530 and includes: a transfer from the intersection
safety camera program of$300,000 to ACES,a transfer of $808,552 to ACES to balance the
budget for FY 2024/25 and transfers to the debt service funds for principal and interest
payments associated with our bank qualified loans totaling $2,048,978.
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xvi i
General Fund Expenditure Category Summary
Increase
Category 2023/24 2024/25 (Decrease) %Change
Personal Services $ 28,590,785 $ 30,465,372 $ 1,874,587 6.56%
Contractual Services 5,278,302 6,238,135 959,833 18.18%
Other Charges/Svcs 7,316,778 7,277,835 (38,943) -0.53%
Commodities 811,850 906,700 94,850 11.68%
Other Operating Expenditures 779,940 1,324,070 544,130 69.77%
Subtotal $ 42,777,655 $ 46,212,112 $ 3,434,457 8.03%
Capital Outlay 2,400,939 4,872,670 2,471,731 102.95%
Debt Service 9,312 77,945 68,633 737.04%
Grants &Aides 140,000 - (140,000) -100.00%
Transfer to Funds 3,132,677 3,157,530 24,853 0.79%
Total $ 48,460,583 $ 54,320,257 $ 5,859,674 12.09%
Summary of General Fund Department Expenditures by Percentage
City Commission
0.86% Office of the City Manager
Grants&Aides Transfers 2.93%
5.81%^
0Legal
\ \ .92%
_ City Clerk's Office
0.00%
Debt Service
0.14% 1.OG96
Finance
2.26%
Capital Outlay
Human Resources
8.97% 0.77%
Information Technology
2.30%
Non-Departmental
5.28%
Arts&Cultural Center
2.90%
Public Work ans.
6.31%
/ Police
48.02%
Community Services
10.34%
Community Development
1.13%
XVIII
General Fund Summary of Expenditures by Department
Increase
Category 2023/24 2024/25 (Decrease) %Change
General Government
City Commission $ 301,841 $ 468,287 $ 166,446 55.14%
Office of the City Manager 1,492,954 1,591,242 98,288 6.58%
Legal 467,500 500,000 32,500 6.95%
City Clerk's Office 458,483 577,960 119,477 26.06%
Finance 1,191,199 1,225,102 33,903 2.85%
Human Resources 300,105 419,047 118,942 39.63%
Information Technology 1,287,148 1,250,539 (36,609) -2.84%
Total General Government $ 5,499,230 $ 6,032,177 $ 532,947 9.69%
Public Safety
Police 24,708,406 26,078,344 1,369,938 5.54%
Comm unity Development 612,592 612,424 (168) -0.03%
Total Public Safety $ 25,320,998 $ 26,690,768 $ 1,369,770 5.41%
Community Services
Com m unity Services 4,153,131 5,619,334 1,466,203 35.30%
Public Works/Transportation 3,580,681 3,429,113 (151,568) -4.23%
Arts &Cultural Center 1,241,517 1,573,910 332,393 26.77%
Total Community Services $ 8,975,329 $ 10,622,357 $ 1,647,028 18.35%
• Non-Departmental
Non-Departmental 2,982,098 2,866,810 (115,288) -3.87%
Capital Outlay 2,400,939 4,872,670 2,471,731 102.95%
Debt Service 9,312 77,945 68,633 737.04%
Grants &Aides 140,000 - (140,000) -100.00%
Transfer to Funds 3,132,677 3,157,530 24,853 0.79%
Total Other Non-Departmental $ 8,665,026 $ 10,974,955 $ 2,309,929 26.66%
Total $ 48,460,583 $ 54,320,257 $ 5,859,674 12.09%
American Rescue Plan Act ("ARPA") Fund (101)
A total of $2,920,500 is estimated to be used to fund the estimated expenditures in FY
2024/25.
Police Education Fund (110)
A total of $4,000 is anticipated in revenue for FY 2024/25. The amount budgeted for
expenditures will be used for various state-approved training programs throughout the
year.
xix
Transportation and Street Maintenance Fund (120)
Revenues are projected to be $997,000 for FY 2024/25. The funds will be used to allocate
for road resurfacing projects to be completed in future years, relocate electrical service
for CCTV cameras on 203,d Street & Biscayne Blvd., installation of two (2) CCTV Cameras
along Country Club Dr and the purchase of ten (10) street lights for right-of-ways.
Operating expenditures for roadway and TVMS maintenance are also included in this fund.
Citizens'Independent Transportation Trust(CITT) Fund (121)
The County Transit System Surtax is estimated to generate $2,400,000 and the Citywide
Bicycle Sharing is estimated to generate $30,000 for a total revenue budget of $2,430,000.
The funds will be used to replace bicycles utilized by our Bicycle Sharing Program and
allocated for use on future capital projects.Operating expenditures for the citywide bicycle
sharing program, the enhanced portion of the transit services and a portion of the on-
demand service are included in this funds operating expenditures.
Building Fund (164)
Revenues are projected to be $5,270,000 for FY 2024/25 which will be used to pay the
operating and capital costs associated with the Building Fund.
911 Fund (180)
The anticipated revenues for FY 2024/25 total $79,000. 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 $2,451,127.
Debt Service Fund Series 2010 & 2011 (230) - The proposed budget for FY 2024/25 is
$1,192,936.
Debt Service Fund Series 2012 (A) (250) - The proposed budget for FY 2024/25 is $360,082.
Debt Service Fund Series 2012 (8) (290) - The proposed budget for FY 2024/25 is $402,149.
Debt Service Fund Series 2018 (291) - The proposed budget for FY 2024/25 is $495,960.
Capital Projects Fund (392)
Carryover amounts from prior year Police Impact Fees resulting from recent development
will be utilized for the replacement of Police Department equipment and is included at a
cost of $28,100.
xx
Stormwater Utility Fund (410)
Total revenues are projected to be $1,883,000 for FY 2024/25 and will be utilized to support
operating costs of$1,047,500 and future drainage system improvements totaling $835,500
which are being budgeted into the Capital Reserves line item.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.
Capital Improvement Plan
Project Summary
The proposed FY 2024/25 - 2028/29 CIP includes 47 projects in six (6) functional categories
with a total value of $22,708,121 which will be detailed in the following pages.
Major emphasis was placed on the following projects:
• Beautification and Park Facility Improvement Projects ($2,579,100)
• Stormwater Drainage Improvements ($3,100,000)
• Government Center Improvements ($382,000)
• Air Conditioning Unit Replacements ($530,500)
• Road Resurfacing ($3,143,530)
• Transportation System Improvements ($1,035,700)
Prior Year Accomplishments and Projects in Process
One of the City's main priorities is to maintain its infrastructure to a high standard. As a
result, the City completed the following major capital improvements during FY 2022/23:
• Waterways Park field enhancement
• Founders Park North field lights upgrade
• Installation of misting stations at Waterways,Veterans and Peace Park
• County Club Drive roadway curbing/drainage improvements
• Don Soffer Aventura High School ("DSAHS") cafeteria improvements
• DSAHS digital signage and monument
• Roof replacement at the Community Recreation Center ("CRC")
• Replacement of air conditioning units at Aventura City of Excellence School ("ACES")
and the CRC
In addition, the following major capital improvements were in process at the end of FY
2022/23:
• Founders Park North field enhancement
• Founders Park South pickle and tennis ball courts
• Waterways Dog Park ADA restroom
• Yacht Club Drive Pocket Park
xxi
• NE 341h Avenue drainage improvements, milling and paving
• AACC exterior sealing
Five-Year Highlights
The following information represents the highlights of the projects over the next five years:
Beautification and Park Facility Improvement Projects (BP)
• Maintenance and enhancement of park facilities:
o Founders Park - $1,703,000
o Peace Park - $142,000
o Veterans Park - $226,000
o Waterways Dog Park - $103,500
o Waterways Park - $126,000
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.
• Equip the Community Services Department and the AACC with adequate
equipment to provide the level and quality of services and operations they currently
provide.
Drainage Improvement Projects (DI)
• Stormwater Drainage Improvements
o $3,100,000 for the replacement of infrastructure on Country Club Dr.
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 for computers, laptops, servers and network
infrastructure at the Don Soffer Aventura High School ("DSAHS") and Aventura City
of Excellence School ("ACES").
Public Building and Facility Improvement Projects (PBF)
• Police Department Improvements - totaling $70,000 for the breakroom remodel
upgrade.
• Community Recreation Center Improvements - totaling $372,000 primarily to:
• Add/Renovate Closets ($95,000)
• Replace Audio Equipment ($52,000)
xxi i
• Replace Furniture ($90,000)
• Restroom Renovations ($80,000)
• Government Center Improvements - totaling $382,000 primarily to:
• Provide 2nd Floor Access to Chamber Roof ($20,000)
• Gym Shower &Changing Room Replacement ($60,000)
• Replace carpeting at the Government Center ($78,000)
• Replace/Upgrade lighting ($104,000) at the Government Center; and to
• Upgrade bathrooms at the Government Center ($120,000);
• HVAC Replacements at the Community Recreation Center (CRC) and at ACES -
totaling $320,500 and $210,000, respectively.
• Aventura Arts & Cultural Center Improvements - totaling $90,000 primarily
consisting of carpet replacement, exterior and interior painting as well as exterior
lighting replacement.
Transportation Improvement Projects (TI)
• Bike Share Station Program - totaling $42,500 to replace bicycles.
• Circulator System Improvements - totaling $25,000 for bus shelter improvements.
• Road Resurfacing_projects - totaling $3,143,530 to resurface asphalt and enhance
safety on Country Club Dr and NE 30th Ave from 203,d to 210th Street.
• Transportation System Improvements - totaling $1,035,700 to provide electrical
service relocation for CCTV Cameras on 203,d Street &Biscayne Blvd.,two (2) CCTV
Cameras on Country Club Dr., the purchase of street lights for Biscayne Blvd. and
Right-of-Ways as well as new crosswalk solar lighting locations.
American Rescue Plan Act ('ARPA) Projects
• Information Technology Upgrades, Software, Connectivity, Cameras and Fire
Suppression ($2,014,800).
• Community Services Park Access Control Systems and Employee Workspaces in
the CRC ($160,000).
• Public Works/Transportation Drainage Improvements and Police Department
Hardening & Reconstruction ($2,750,000).
Summary
I am proud of the many accomplishments and the support that the City Commission and
residents have shown in the implementation of the capital projects since the City's
incorporation. Our beautification projects, park and open space additions, Government
Center, Community Recreation Center, K-8 Charter School, Don Soffer Aventura High
School, Arts & Cultural Center, transportation improvements and many other community
enhancements continue to exhibit our commitment to excellence and professionalism.
This document serves many purposes.It most importantly serves as an aid to the residents
xxiii
in providing a better understanding of the City's long-term capital needs and how the City
intends to meet those demands. It also details our continuing effort to address the needs
and concerns of our citizens while making prudent financial decisions,which contribute to
the City's long-term financial health.
I am pleased to submit to you this FY 2024/25 budget document which has been updated
from the July 18,2024 Commission Meeting.Its preparation and formulation could not have
been accomplished without the dedicated assistance and efforts of all Department
Directors, the Finance Director and the Budget Manager. 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,
h/
Ronald J. sson
City Manager
xxiv
CITY OF AVENTURA
Organization Ch■
TL
3 9r
i'1.ORt
Residents
City Commission
City Attorney City Manager City Clerk
Administrativn
Budget fCIP Prepvrcrtion Minu[es
Legal serviC83 Custvnrer SerNce Records Retenr�on
Orgonrzvtivnvl OversigM1t C lericvl Support
CvmnMy�pitivns ElecrTons
Finance Human Resources Information Technology
Department Deportment Deportment Police Deportment
RnMCe fAocvunting Personnel Pdi�
lnfvrmativn My nvgemerd Patrol
Purchasing Risk ManvgemenL
Carnmuni[y Relations
Criminal Investigvtions
Traffic Enforcement
Emergency Prepvredness
Community Community Arts&Cultural Charter
be�elopment 5er�ices Public Works Center Schooxxv
bepartment Department Transportation bepartment ❑epartment ❑epartment
Planning Parts Row�nnedian nnairnenance K-8 schod•
Inning spBCial Events Mass Transit Don suffer Aventura
Building Inspections RBCredtion Programming Community FCCifiti9s MointenanCB Facility nnanagement High SChao!•
Cade Enforcement AthfetiC Leagues Capita!PrajBCts PBrfOrming Arts Programming
ECanOfT11C Development Community RBCreation CBntsr stormwater Drainage Maintenance 'fn^o9emem prwme
Occupational Licenses Community Gorden Flcodplain ManagBrnent csusn
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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xxvi
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distingiashed
rdg t Presentation
Avvari
PRESE Nn D TO
City of r�- ventura
5 Florida
For the Fix a]Year Beainnin-
October 01, 24?3
7jrAn �
Emculive Director
Distinguished Budget Presentation Award
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, 2023. 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.
xxvi i
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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xxvi i i
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Introduction
35
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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36
City of Aventura's 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.
Community Profile
Location and Size
The City of Aventura, (the "City") one of
Miami-Dade's newest communities, was
incorporated on November 7, 1995 and is a
young, vibrant, full-service municipality. The
West Palm
City has a diverse demographic base and is Beach
recognized internationally as a premier
location in which to live, shop and play.
Fart
Lauderdale
Aventura
The City has a land area of 3.2 square miles
and is home to 40,2471 residents per the State hiami
estimate. It is located on the Intracoastal
n
Waterway in northeast Miami-Dade County 0
mile west of the Atlantic Ocean) and is
conveniently located between Miami (12 miles x
north) and Fort Lauderdale (12 miles south),
just east of I-95. Aventura , FL
The northern boundary of the City is the Miami-Dade/Broward County line, the western is the
Florida East Coast ("FEC") Railroad, the eastern is the Intracoastal Waterway and the southern
boundary is NE 1761h Street.
Aventura is an upscale condo community with some of South Florida's best-known large-scale
condominium projects and apartment buildings. Restaurants, movie theaters and the Aventura
Mall are conveniently located nearby and downtown Fort Lauderdale and Miami are just 20
minutes away.
'University of Florida,Bureau of Economic and Business Research.Population is an estimate as of April 1,2023
Map courtesy of https://www.bestplaces.net/images/city/1202681_fl_aventura.png
37
11hThe Cl*ty of A
FACTS 5 STATS
aft Ji Irtku
Current Full-time �
Employees Current.Police Force Zip Codes Ethnic Distribution
`-
182 92 Sworn,Officers 33180, 33160 White (Non-Hispanic): 46.8%
�31 Civilians African American: 1.9/
Hispanic: 44 6%
Other: 6.7%
Current Part-time
Employees 0 �� •
12 �� on
w Age Distribution
-
`9s Under 5: 4.5/
FLO Under 18: 18.2%
Major Economic 19-64: 49.0%
Drivers 65+-28.3/
I etail and Medical
Jt ;s 0
uuuu
�
= n,
U
Number of Unemployment Average Average
Businessess Rate Family Size Household Size 2
2,378 7.6/ Z87 Z14
'U.S.Census Bureau,QuickFacts Aventura City,Florida�as of July 1,2023 38
'U.S.Census Bureau,Profile:Aventura,Florida
'City of Aventura FY 2022/23 Annual Comprehensive Financial Report
H I N PAN Y: ' ���� ���r���r�� � �zp � �� . . . .
���r����� �a�E
OUS G OCCU C (amounts in thousands)
Fiscal Year 2023124
Total Housing Units3:26,469 TAXPAYER TYPE OF USE TAXABLE RANK
ASSESSED VALUE
Aventura Mail Shopping Center s 759,554,955 1
Venture
Owner Occupied Housing Units2:66.1% Miami Beach Hospital&Health 181,748,786 2
Healthcare Group Ltd Care Facility
Turnberry Isle Golf Renter Occupied Housing Units2:33.9% Co Hotel °446
Aventura Opportunity offices&Retail 88,000,000 4
Owner LLC
Vacant Housing Units3:7,608 Florida Power Electrical Utility °
&Light Co. Company
Source:Miami-Dade County-Office of the Property Appraiser
Pub • • S Locate ,�orat •
Public Parks: 7 Aventura Arts and Cultural"Center.:
Arthur L. Snyder Memorial Park City Charter Schools: 2
Founders Park Aventura City of Excellence School (K-8)
Founders Park South Don Soffer Aventura High School
- Founders Park Splashpad
Peace Park Public Recreation Centers: 1 Public Tennis Courts: 6
Veterans Park
Waterways Park Public Libraries': 1 Fire Stations: 2
Waterways Dog Park Public Schools: None Police Stations: 1
Public Pickleball Courts: 5
Open Space & Public Park Land: 32 Acres
�yx_ pF AVM
INN i
�l�eR 9y,1 �1 4 ✓ i �� ��
i
'
�,V f.
ir' ..:>- l,-ice
�
ii Ij
, �ioH
() 1
5
f,
y rt� 2U.S.Census Bureau,QuickFacts Aventura City,Florida as of July 1,2023
'U.S.Census Bureau,Profile:Aventura,Florida
t i,.•, 39 'Operated by Miami-Dade County
r
Existing Facilities
Open Space and Public Park Land
Arthur i Snyder Memorial Park
This 3.5-acre site was purchased in 1998 and was one (1) of the City's last remaining waterfront
undeveloped parcels. This park contains the Community Recreation Center as well as open
passive and sitting areas.
Aventura Founders Park
This 11-acre site located on W. Country Club Drive and NE 190th Street was opened in November
1998 and includes both active and passive recreational opportunities. The park encompasses
the following components: splash pad, jogging path, tennis courts, gated entries, one (1) ball
field with dugouts and backstops, restroom buildings, decorative fencing, playground, picnic
area, passive play areas, baywalk, landscaping, two (2) parking lots, multi-purpose plaza areas,
signage, benches and security lighting.
Don Soffer Exercise/Walking Path
This site contains 5.5 acres that are classified as open space recreation area and is used by
residents for both recreational and exercise purposes.
Peace Park
This 1.5-acre site was dedicated to the City in 2013 and was opened in 2016. Facilities and
amenities include a children's playground, adult exercise equipment, an open playfield area,
playground facilities,walkways and landscaping with shade trees.
Veterans Park
This 2-acre site was acquired by the City from a private developer in 2001 and is located on NE
31St Avenue. Facilities and amenities include a parking lot, 1.5-acre open playfield area,
playground facilities, restroom facilities and landscaping with shade trees. This park was
modified in 2008 by removing the dog play area,expanding the children's play area and adding
a restroom facility.
Waterways Dog Park
This 1.5-acre site was acquired by the City in 1998 from the private developer who constructed it
and was converted to a dog park in 2008.
Waterways Park
The 7-acre site was purchased in 2006 and was opened in 2008. Facilities and amenities
include a multipurpose sports field, playground, basketball court, fitness trail, parking and
restroom facilities.
40
Park Facilities/Open Space Recreation
Recreation/Open Space Inventory
Applicable
Type Facility Acres Acres
Public Recreation Areas(100%)
Community Park Arthur I Snyder Memorial Park 3.50 3.50
Neighborhood Park Aventura Founders Park 11.00 11.00
Community Park Don Soffer Exercise/Walking path 5.50 5.50
Neighborhood Park Peace Park 1.50 1.50
Neighborhood Park Veterans Park 2.00 2.00
Neighborhood Park Waterways Dog Park 1.50 1.50
Neighborhood Park Waterways Park 7.00 7.00
Subtotal 32.00 32.00
Private Recreation Areas
Private Recreation Areas Private Recreation Sites(50%) 63.61 31.81
Private Recreation Areas Marina Complexes(25%) 9.40 2.35
Private Recreation Areas Golf Courses(25%) 203.17 50.79
Subtotal 276.18 84.95
Total 308.18 116.95
The City's estimated current population is 40,2471 above. The City's Comprehensive Plan
recommended standard is 2.75 acres of park and recreation land for every 1,000 potential
residents. The amount of park and recreation land required by the park standards for this
population is 111 acres. In calculating the number of recreational acres, the City has available for
use by its residents, public and private marinas and golf courses are accounted for at a
different degree depending on their accessibility to the City's residents. Assuming that public
facilities can be accounted for at 100%, private recreational facilities at 50% and marinas and
the golf course at 25%, the City's existing and proposed recreation areas total 117. Therefore, no
deficiency exists under the City's standards. The following table contains an inventory of existing
and proposed recreational and open space areas. The City owns 32 park/open space acres.
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41
Public Roads
The below schedule represents the current public roads under the jurisdiction of the City.
Avenue(s) Boulevard Court Drive(s) Place(s) Street(s) Terrace(s) Way
NE 27"' Aventura-(NE 1991h St.) NE 27t' East Country Club NE 28"' NE 183" NE 208t' Turnberry
NE 28"' NE 28t' North Country Club NE 29"' NE 185t' NE 214t' Yacht Club
NE29"' West Country Club NE 187t'
NE 30"' Yacht Club NE 188t'
NE 31s' NE 190"'
NE 34"' NE 191s'
NE 192nd
NE 193rd
NE 199t'(Aventura Blvd.)
NE 203rd
NE 205"'
NE 206"'
NE 207t'
NE 208t'
NE 209t'
NE 211t'
NE 213t'
NE 214t'
Government Structure
The form of government used in the City of Aventura, pursuant to its Charter, is a Commission-
Manager form of government. Under this form of government, the City Commission is the
legislative branch of the government and the City Manager is the executive branch of the
government. The City Commission enacts Ordinances, the laws of the City, adopts Resolutions
authorizing actions on behalf of the City, reviews plans for development and establishes the
policies by which the City is governed. The City Manager is the Chief Executive Officer of the City,
overseeing the day-to-day operations, administering the City's service providers, preparing
long range plans and implementing the policies established by the City Commission.
The City Commission hires the City Attorney, City Clerk and the City Manager who then hires all
subordinate employees.
The City Commission is comprised of seven (7) members, including the Mayor and six (6)
Commissioners.
The Mayor is the ceremonial leader of the City, the presiding officer at Commission Meetings
and is a voting member of the Commission, with his/her vote having no more or less weight
than that of any other member of the Commission. While the leading political figure of the City,
the Mayor does not bear the responsibility nor has the authority of directing the day-to-day
42
municipal activities. The Mayor executes all Ordinances, Resolutions and issues Proclamations
on behalf of the City, and represents the City to other public and private entities. The position of
Mayor is considered to be "part-time" and not an employee of the City. The Mayor is elected at
large to a four-year term and may reside in any area of the City.
City Commissioners each have the same authority and ability to bring, discuss and vote on
matters before the Commission. The position of Commissioner is considered to be "part-time"
and not an employee of the City.
For election purposes, the City is divided by the William Lehman Causeway into two (2) areas.
The City Charter requires that two (2) Commissioners reside in the northern area, two (2)
Commissioners reside in the southern area and two (2) Commissioners and the Mayor shall be
elected without regard to residence in any particular area.
The City Commission is committed to providing quality municipal services at the lowest
possible cost. The City's operating departments include the City Commission, Office of the City
Manager, Legal, City Clerk's Office, Finance, Information Technology, Police, Community
Development, Community Services, Public Works/Transportation, Arts & Cultural Center, Non-
Departmental, Charter School and the Don Soffer Aventura High School.
Always progressing...
Since the City's incorporation, millions of dollars have been spent on infrastructure
improvements including streets, sidewalks, lighting, park development, beautification projects,
drainage, pedestrian and safety improvements. Some of these improvements include:
• A state-of-the-art Government Center provides a one-stop-shop for its residents and
houses all governmental operations, including Commission Chambers, Police Station
and administrative offices.
• A Community Recreation Center situated on 2.8 acres of land in a park like setting on the
waterfront. This 25,000 square foot facility includes a gym, meeting rooms, computer lab,
exercise and aerobic facilities.
• The first municipal-run charter school in Miami-Dade County. In order to address the
growing number of families with school age children, the City Commission chose to take
an aggressive approach to meet its changing demographics. Doors opened to the
Aventura City of Excellence School in the fall of 2003 which is adjacent to the Community
Recreation Center. The 84,000 square foot state-of-the-art school serves 1,032 Aventura
schoolchildren from kindergarten to 8th grade.
• In 2010, the City's Arts & Cultural Center opened and has provided numerous performing
arts and cultural events for all age groups in the community.
• Four (4) years ago, the City completed construction of the Don Soffer Aventura High
School which opened in August 2019. In August 2023, it is anticipated that 800 9th through
12th grade students will attend the School.
43
Privatized/Contracted City Services
The City has adopted a model of privatizing many service areas of its operations over the years.
This model has served us well by providing for a more cost-effective service delivery system, as
compared to the traditional government structure. We are firm in our knowledge that we must
continue to remain prudent and conservative in our financial management of the City while at
the same time maintain the high standard of providing services to the community. The
following are services that are privatized/contracted in the City of Aventura:
• 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
Incorporation Accomplishments
• Highly Visible Police Department, Low Crime Rate
• Strong and Growing Economic Base
• Lowest Tax Rate - No Increase for the Past 28 Budgets
• New Parks and Recreational Opportunities for All Age Groups
• Citywide Shuttle Bus Service - Ridership Continues to Expand
• Road and Safety Improvements - Traffic Lights, Sidewalks
• New Land Development Regulations - Control Over Zoning
• Citywide Beautification Program - Bus Shelters and Benches
• High Landscape and Roadway Maintenance Standards
• Reduced Costs to Citizens - City's Assumption of roads, landscaping and bus service
• "A" rated Charter School
• Community Recreation Center
• Government Center
• Arts &Cultural Center
• The opening of the Don Soffer Aventura High School in August 2019
44
• The offering of On-Demand Transportation Services
Budget Procedures and Process
A Budget Defined
A budget is a plan. It is the estimated expenditures/expenses for the given year and shows how
the expenditures/expenses will be financed. By Florida Statute, the adopted budget must be
balanced, i.e. revenues must equal expenditures/expenses. A budget serves users in four (4)
main ways, as a communication device, financial plan, operations guide and a policy
document.
Communications Device
The budget is a communications device internally within the City of Aventura between the
different Departments, the Finance Department and the City Manager. Externally, the budget
communicates with the different stakeholders of the City, i.e. the citizens,vendors, creditors, etc.
Transparency is provided by the budget as the budget shows actual and anticipated amounts
that have been received and spent through the years. Additionally, the budget justifications
detail what the budgeted amounts pertain to, outlining what the funds are to be spent on.
Throughout the budget, beginning with the City Manager's Budget Message, highlights of the
City, the Budget, the fiscal year to come and specific points are highlighted. Charts, graphs and
pictures are used throughout to engage the readers.
Financial Plan
The budget, guided by accounting principles shows the anticipated revenues and
expenditures/expenses for the upcoming year. Additionally,with the other amounts shown on
the document,the actuals for the prior two (2) fiscal years and the amended budget for the
current fiscal year, trends can be seen as well has short comings,which allows for changes
where needed in the next fiscal year's budget. It is imperative to monitor the budget throughout
the fiscal year as well so items that are not on track with the plan can be analyzed.
Operations Guide
The budget is an operations guide as it plans for the positions that the City will fund each year
as shown in the organizational charts of each department, position counts and line item
justifications. Each fund and department within the City are explained,thus outlining the
functions, responsibilities, goals, objectives and performance measures.
Policy Document
The budget is legally adopted each year by the City Commission at the 2nd budget hearing in
September. It is expected to be followed as a guide to ensure responsible spending and
financial decision making. As well, as a policy,the budget allows for the City's operations to run
smoothly as the basic plan (guide) for the year, foregoing any unforeseen items and
45
circumstances, is complete. Direction and expectations are accounted for in the budget for
both the short-term,the coming fiscal year, as well as the long-term. In the following section,
the budget procedures and process for the City of Aventura are outlined. Under the Financial
Policies section toward the end of the document, all of the Cities financial policies are outlined.
Budget System
The City of Aventura uses the Budgeting by Objectives Process in the formulation of its budget.
Departmental Budgets include a Recap page that contains the Department Description and
Personnel Allocation Summary and Organization Chart. Each department also includes an
Objectives page and a Budgetary Account Summary. The Objectives page presents a review of
the department objectives and performance/workload indicators. The Budgetary Account
Summary provides expenditure detail and a comparison of current and previous year's
expenditures. The Budgetary Process is intended to be very valuable in communicating with the
City Commission and the City's residents.
City Operating Budget
Development
The City's fiscal year begins on October 1st and ends on September 30th of each year as
mandated by Florida statutes. When the certified taxable real estate and tangible property
values for the City is received from the Miami-Dade County Property Appraiser on July 1st of
each year, the City Manager then submits to the City Commission the Proposed Operating and
Capital Budget for the coming year no later than July 15th of each fiscal year. The preliminary
millage rate is based on the certified taxable value. The appropriations contained in the
proposed recommendation shall not exceed the funds derived from taxation and other revenue
sources.
The City's Budget process begins in April with a staff meeting between the City Manager and
Department Directors to review budget philosophy and develop overall goals and objectives.
Anticipating the rest of the current fiscal year and looking at the upcoming fiscal year, Directors
review the needs of their respective departments based on the community at large.
Complaints, recommendations and ideas the citizens and public had are taken into
consideration in their budget preparation and in the discussions with the City Manager. The
statistics and demographics of Aventura are used, for example as well, to assist with the
programming and staffing levels in the Community Services Department.
The Finance Department prepares the budgets for the Departments to enter the upcoming
fiscal year amounts into. In the month of April, Department Directors update their respective
budgets for the upcoming fiscal year as well as for submission to the Finance Department for
review. They submit the revenues pertinent to their department and the expenditures/expenses.
During this time period, the revenue estimates are prepared by the Finance Department. The
preparation of the revenue estimates is done based on trend analysis and looking at the past
46
year(s) and the current year to anticipate the coming year. Agencies are reached out to for
estimates if available at the time, i.e. FPL, Miami-Dade County and the State of Florida. In May,
the budgets for the City are given to the City Manager and meetings are conducted between
the City Manager, the Finance Department and the Departments. During that process,
Departments can explain their requested budgeted numbers and additions and/or deletions to
those requests are done by the Finance Department. The budgets are balanced, as budgets
must be in Florida based on Florida Statute 200.065, by the Finance Department and printed
and distributed throughout the City for the City staff and Commission for the budget workshop
in July. During the Commission workshop in July, the Commissioners hear from the City
Manager and ask pertinent questions, make comments and suggestions and relay information
they have heard from their constituents that may require the budget presented to be modified.
Any changes the Commission makes at the workshop are entered into the budget thereafter
and balanced. An updated budget is prepared ahead of the September hearings. After the first
hearing in September, the budget ad along with the notice of tax increase ad is prepared by the
Finance Department for publication in the newspaper before the second hearing in accordance
with State of Florida TRIM guidelines. Once the second hearing takes place and the millage and
budget are adopted, the budget award is submitted to the Government Finance Officers
Association (GFOA) for review.
The entire budget process encompasses approximately five (5) months of the fiscal year.
During this period, meetings were held with Department Directors, the City Commission and the
public to insure representative input. The budget calendar that follows details the actions taken
during the budget process.
Adoption
The budget is approved via Ordinance at two (2) public meetings scheduled for September
conducted by the City Commission. The adopted budget is integrated into the accounting
software system effective October 1st
Capital Budget
Preparation
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.
47
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.
Development
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
2024/25 - 2028/29. A CIP Preparation Manual and related forms were distributed to all
departments for this purpose.
In February, departmental prioritized project requests were submitted to the City Manager's
Office for a comprehensive review. Department Directors were asked to justify projects in terms
of benefits derived, necessity to health, safety and welfare of the City, enhancement to City
plans and policies, the needs of the residents and funding. Projects were prioritized on the basis
of Urgency, Necessity, Desirability and Deferability.
The City Manager reviewed departmental requests and the City Manager, the Finance Director
and the Budget Manager conducted individual meetings with the Department Directors. The
departmental requests were prioritized by the City Manager and the five-year schedule of
projects was compiled into document form by the Finance Director and Budget Manager. The
methods of financing and revenue sources were then prepared by the Finance Director, Budget
Manager and City Manager and were incorporated into the CIP document. At this point, the
proposed CIP is submitted in conjunction with the City's Operating Budget to the City
Commission and the public for their review at a workshop and a public hearing.
Adoption
In order to facilitate public involvement, the Capital budget will be part of the City Operating
Budget workshop.
The Capital budget is approved via Ordinance in conjunction with the City's Operating Budget
at two (2) public meetings scheduled for September conducted by the City Commission. The
adopted budget is integrated into the accounting software system effective October 1st
The rest of this page has intentionally been left blank
48
Budget Calendar
Date Responsibility • • •
January 8 Budget Manager CIP Preparation Manual and Request
Forms are distributed to all Department
Directors via email.
February 9 All Department Directors Completed CIP request packages are
submitted to the City Manager, Budget
Manager and Finance Director.
February 20-March 15 City Manager Review of departmental requests and
conduct individual departmental CIP
meetings. Departmental requests are
prioritized.
March 29 City Manager Distribute prior year Objectives and
All Department Directors Performance Workload Indicators to be
updated in accordance with City's
philosophy. Electronic spreadsheets are
delivered to Department Directors with
updated budget preparation directives.
April 1 to April 26 All Department Directors Completed operating budget estimates
City Manager are submitted to the City Manager.
Finance Department Revenue estimates are prepared.
April 15-May 24 City Manager Five-year schedule of CIP projects are
Budget Manager prepared and financing method is
Finance Director determined. Five-year revenue and
expenditure forecasts are prepared.
April 29 to May 24 Finance Department Completion of non-General Fund
City Manager budgets to include totals of all revenues
and expenditures submitted to City
Manager.
May 28 to July 9 City Manager Conducts departmental budget review
Budget Manager meetings, balances budget and prints
Finance Director budget document.
July 9 City Manager City Manager's recommended budget
document and message are submitted
to City Commission.
July 18 City Commission Budget Review Meeting, adopt tentative
City Manager ad valorem rate to transmit to County for
notification purposes.
September 3* City Commission First reading on budget and ad valorem
tax rate ordinances.
September 10* City Commission Second reading on budget and ad
valorem tax rate ordinance and Public
Hearing.
49
Budget Calendar Continued
Date Responsibility
September 11 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, Miami-Dade County Commission meeting dates.
50
Budget Document Reader Guide
The City of Aventura's Budget Document is structured into different sections with additional
information provided other than budgeted numbers.
1) The Introduction section provides historical and demographical information about the
City as well has the budget procedures and policies.
2) The Budget in Brief section highlights the budget in a summation with totals and key
factors.
3) The Comparative Personnel Summary displays the additions and subtractions to each
department's budgeted positions within the City over the years.
4) The Summary of All Funds displays information for all the revenues and
expenditures/expenses of the City over a time period. Additionally, this section breaks out
the fund balance estimation for each fund for the past year which was audited, the
current fiscal year and the following fiscal year,the year being budgeted.
5) The General Fund Section shows the revenues and then details each department of the
City. If the fund/department contains budgeted positions, an organization chart for that
department is displayed under the fund/department. Each fund's/department's page
states the description of the fund/department and shows the trends over the years
presented in chart form as well as summation. Each department page also shows the
personnel allocation over the years and contains objectives and workloads. For each
revenue and expenditure/expense line item budgeted, a justification is provided allowing
readers to see what is included in the amount being budgeted.
6) Following the General Fund are the other Funds of the City which details the same
information as described in #5.
7) The Short-term and Long-term Goals, Objectives & Financial Plans for the City are then
outlined and discussed.
8) Financial Policies of the City are then detailed.
9) Following the Financial Policies are the Appendices. The Appendices detail the Capital
Improvement Program, the Comprehensive Schedule of Fees, Authorized Investment
Summary Table and the Glossary of Acronyms and Terms.
To read and understand the pages with the budgeted numbers, follow the below guide.
Financial information is shown for the two (2) prior fiscal years that have ended and been
audited, the current fiscal years amended budget, the current years actuals for the first half of
the year and the City Managers Proposed budget for the next fiscal year. The adopted budget
includes the Commission Approved budget for the following fiscal year which replaces the City
Managers Proposed budget column.
51
Revenues
r- Fund - There are a total
Fund of 18 funds that are
General budgeted through formal
AmericanRescue ' • adoption or budget
'• amendments. 13 Funds
Transportation & Street Maintenance Fund (120) are budgeted this fiscal
Independent Transportation year within the City of
Building .
• . :0
Aventura.
Debt Service Series Funds •
Capital Projects . •
SchoolAventura Charter High . . . •
Stormwater
Law Enforcement Trust Fund (610)
Federal Forfeiture Funds - Justice&Treasury (615 - 616)
6L
Category - Within each Fund
Locally Levied Taxes Category there are up to eight (8)
Licenses & Permits categories of revenues used to
Intergovernmental Revenues classify the type of revenue being
Charges for Services recorded.
Fines & Forfeitures
Miscellaneous Revenues
Transfer/Debt Proceeds
Fund Balance
Revenue Line Items - Within each
Revenue Line Items category, there are many line
(A few examples)
items used to account for the
Ad Valorem Taxes-Current
Utility Tax-Electric different revenues received in the
Building Permits City of Aventura.
Half Cent Sales Tax
Lien Searches
Community Center Fees
Interest Earninas
52
Expenditures/Expenses
Fund _7 Fund - There are a total
of 18 funds that are budgeted
General • 11
through formal adoption or
American 1 budget amendments. 13 Funds
Police Education Fund 010) are budgeted this fiscal year
Transportation&Street Maintenance Fund (120) within the City of Aventura.
Independent Transportation
Building .
911 Fund :1
-. 1 •
Capital •
SchoolAventura Charter High •
PIN . - 1
Law Enforcement Trust Fund . 1
Federal Forfeiture Funds - Justice&Treasury (615 - 616)
L_ --A
Department Department - Within each Fund,
City Commission Police there may be different
Office of the City Manager Community Development Departments, with the General
Legal Community Services Fund containing the most
City Clerk's Office Public Works/Transportation Departments.
Finance Arts &Cultural Center
Human Resources Non-Departmental
Information Technology Transfers
Category - Within each Fund, and
Category Department there are up to eight (8)
Personal Services Other Operating Expenses categories of expenditures/
Contractual Services Capital outlay expenses that can be used to
Other Charges &Services Debt Service account for expenditures/
Commodities Transfer to Funds expenses.
Expenditure/Expense Line Items Expenditure/Expense Line Items -
(A few examples of line items) Within each category, there are
Employee Salaries many line items used to account for
Overtime the different expenditures/
FICA
Telephone expenses
Office Supplies throughout the City of Aventura.
Other Operating Supplies
Subscriptions & Memberships
53
Budget Control/Monitoring
Funds appropriated in the Budget may be expended by and with the approval of the City Manager
in accordance with the provisions of the City Charter and applicable law. Funds of the City shall be
expended in accordance with the appropriations provided in the Budget and shall constitute an
appropriation of the amounts specified therein. Supplemental appropriations or the reduction of
appropriations, if any, shall be made in accordance with Section 4.07 of the City Charter.
The Budget establishes a limitation on expenditures by department total. Said limitation requires
that the total sum allocated to each department for operating and capital expenses may not be
increased or decreased without specific authorization by a duly-enacted Resolution/Ordinance
affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from
one individual line item account to another, so long as the line item accounts are within the same
department and fund.
• The "Personnel Allocation Summary" enumerates all authorized budgeted positions. However,
the City Manager may amend said authorized budgeted positions in order to address the
operating needs of the department so long as sufficient budgeted funds are available.
The budget is continually monitored to track variances between actual and budgeted amounts.
Monthly budget to actual reports are prepared and sent to Department Heads for review and
accountability, notating percentages where the budgets should be based on the month of the
year and any line items and departments that are over. Significant variances are investigated
and monitored for corrective action. Quarterly review meetings are held with the Finance
Director, Assistant City Manager and City Manager.
Encumbrances do not constitute expenditures or liabilities in the current year, but instead are
defined as commitments related to unperformed contracts for goods or services, which are
only reported in governmental funds.
Budget Amendment
Operating Budget
Upon the passage and adoption of the budget for the City of Aventura, if the City Manager
determines that the department total will exceed its original appropriation, the City Manager is
authorized to prepare such Resolutions/Ordinances for consideration by the City Commission as
may be necessary and proper to modify any line item from the Budget.
The Budget Amendment Process will differ as to form depending on whether or not the original
budget appropriation is exceeded as follows:
54
• Any change or amendment to the budget that will increase the original total appropriated
amount can only be accomplished with the preparation of an Ordinance requiring two (2)
public hearings and approval by the City Commission.
• Any change or amendment to the budget which transfers monies within a fund but does not
increase the total appropriated amount can be accomplished with the preparation of a
Resolution. This does not require a public hearing, however, approval by the City
Commission is still necessary.
Capital Budget
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.
Basis of Budgeting
The Basis of Budgeting refers to the method used to determine when revenues and expenditures
are recognized for budgetary purposes. Budgets for governmental funds, the General Fund and
Special Revenue Funds, are adopted on a basis that is consistent with Generally Accepted
Accounting Principles ("GAAP") which require recognition of transactions or events on a modified
accrual basis of accounting. This basis of accounting recognizes increases and decreases in
financial resources only to the extent that they reflect near-term inflows or outflows of cash.
Revenues are recognized as soon as they are both measurable and available. Revenues are
considered to be available when they are collectible within the current period or soon enough
thereafter to pay liabilities of the current period. For this purpose, the government considers
revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting.
However, debt service expenditures, as well as expenditures related to compensated absences,
pension, other postemployment benefits and claims and judgements, are recorded only when
due. Property taxes, when levied for, franchise fees, utility taxes, charges for services, impact fees,
intergovernmental revenues when eligibility requirements are met and investment income
associated with the current fiscal period are all considered to be measurable and have been
recognized as revenues of the current fiscal period, if available. All other revenue items such as
fines and forfeitures and licenses and permits are considered to be measurable and available
when cash is received by the City.
The Enterprise Fund, the Stormwater Utility Fund, follows accrual basis of accounting where
revenues are recorded when earned and expenses are recorded when a liability is incurred,
regardless of the timing of related cash flows, and therefore is budgeted as such. Property taxes
are recognized as revenues in the year when an enforceable lien exists and when levied for.
55
Grants and similar items are recognized as revenues as soon as all eligibility requirements
imposed by the provider have been met.
Basis of Accounting
Basis of Accounting refers to the time period when revenues and expenditures are recognized in
the accounts and reported on the financial statements. Basis of accounting relates to the timing
of the measurements made, regardless of the measurement focus applied.
The accrual basis of accounting is followed for the proprietary fund types. The modified accrual
basis of accounting is followed in the governmental fund types and the expendable trust funds
type. Under the modified accrual basis of accounting, revenues are recorded when susceptible to
accrual, that is, when they are both measurable and available. Available means collectible within
the current period or soon enough thereafter to pay current liabilities. Expenditures are generally
recognized under the modified accrual accounting when the related fund liability is incurred.
Exceptions to the general rule are principal and interest on general long-term debt which is
recognized when due.
The City applies all applicable Governmental Accounting Standards Board ("GASB")
pronouncements as well as the following pronouncements issued on or before November 30,
1989, unless those pronouncements conflict with or contradict GASB pronouncements: Financial
Accounting Standards Board ("FASB") statements and interpretations, Accounting Principles
Board ("APB") opinions and Accounting Research Bulletins ("ARBs").
During June 1999, the GASB issued Statement No. 34. This statement established new
accounting and financial reporting standards for state and local governments, which have
been appropriately implemented by the City.
Fund Structure
The accounts of the City are organized and operated on the basis of funds and account groups.
A fund is an independent fiscal and accounting entity with a self-balancing set of accounts.
Fund accounting segregates funds according to their intended purpose and is used to aid
management in demonstrating compliance with the finance-related legal and contractual
provisions. The minimum number of funds is maintained consistent with legal and managerial
requirements. Account groups are a reporting device to account for certain assets and liabilities
of the governmental funds not recorded directly in those funds. The following governmental
funds have annual appropriated budgets:
Government Fund Types
General Fund (001)
• This is the City's primary operating fund, hence a major fund as of fiscal year 2022/23
audited financial statements. It accounts for all financial resources of the City, except
56
those required to be accounted for in another fund. Resources are derived primarily from
ad valorem taxes, utility taxes, franchise fees, intergovernmental revenues and charges
for services. Expenditures are incurred to provide general government, public safety,
community development and community services. The Police Off-duty Services Fund,
Fund 620, 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. During FY 2022/23, this fund was closed and
combined with the General Fund and therefore is not included in the budget presented in
the following pages. All Police Off-duty activity is included in the General Fund; revenue
can be found under the line item entitled "Police Detail Billing" and the corresponding
expenditure can be found in the Police Department budget under the line item entitled
"Extra Duty Detail".
Special Revenue Funds account for revenue sources that are legally restricted to expenditures
of specific purposes (excluding pension trusts and major capital projects). Included in the
budget are the following special revenue funds:
American Rescue Plan Act ("ARPA") (101)
• This fund is used to account for revenues and expenditures associated with the funds the
City received as part of the American Rescue Plan Act (ARPA). The U.S. Department of the
Treasury launched the Coronavirus State and Local Fiscal Recovery Funds, which
provides $350 billion in emergency funding for eligible state, local, territorial, and tribal
governments. The intent of these funds is to aid and assist eligible governmental entities
in recovery efforts resulting from the economic fallout of the COVID-19 pandemic. The
City of Aventura's allocation is $18,525,074. This funding covers all qualifying expenditures
on or after March 3, 2021. All funds must be obligated by December 31, 2024, and
expended by December 31, 2026. As of fiscal year 2022/23 audited financial statements
this is a major fund of the City.
Police Education Fund 010)
• 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.
Transportation & 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. In FY 2023/24,
the County Transit System Surtax, which accounts for transit and transportation revenues
and expenditures moved into its own Fund, Fund 121.
57
Citizens' Independent Transportation Trust (CITT) Fund (121)
• This fund was established in FY 2023/24 to account for restricted revenues and
expenditures which by County Transit System Surtax Ordinance are designated for transit
and transportation, which in prior years was recorded in the Transportation and Street
Maintenance Fund, Fund 120.
Building Fund (164)
• This fund was established in FY 2022/23 to comply with the Building Construction
Standards - Enforcement, Chapter 553.80 Section (7)(a)4. Of the Florida Statutes. This
fund enables the City to account for the monies coming in and out of the building
function of the Community Development Department.
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.
Law Enforcement Trust Fund (610)
• This fund accounts for proceeds obtained through fines designated specifically for
training law enforcement officers. Anticipated expenditures may not be known during the
budget process and therefore will be amended at year-end to comply with Florida
Statutes.
Federal Forfeiture Fund - Justice &Treasury (615 & 616)
• These funds account for the proceeds obtained through the sale of confiscated and
unclaimed property turned over to the City through court judgements. Proceeds are to
be used solely for law enforcement purposes. Anticipated expenditures may not be
known during the budget process and therefore will be amended at year-end to comply
with Florida Statutes.
The rest of this page has intentionally been left blank
58
The Debt Service 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 and are comprised of the following
funds:
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.
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 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 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 Capital Projects Funds, Fund 392, accounts for the acquisition and/or construction of major
capital projects funded by impact fees or other revenues specifically earmarked for capital
projects restricted by City Ordinances or City Commission policy.
Aventura Charter High School Construction Fund (393 &394)
• The Aventura Charter High School Construction Fund was established to account for the
funding sources and uses related to the construction and equipping of the Don Soffer
Aventura High School. As of September 9, 2021, the remaining expenditure being funded
from this Fund was completed. There is a de minimis amount remaining in the fund
which will be used for the school.
Proprietary Funds
The Enterprise Fund is used to account for operations that are financed and operated in a
manner similar to a commercial enterprise, where the intent of the governing body is that the
costs of providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges, or where the governing body has decided that
periodic determination of the revenue earned, expenses incurred, and/or net income is
59
appropriate for capital maintenance, public policy, management control, accountability or
other purposes. Included in the budget is the following Enterprise Fund:
Stormwater Utility Fund
This fund is used to account for revenues and expenditures specifically earmarked for
the construction and maintenance of the City's stormwater drainage system.
�auernmental Funds Proprietary Fund
60
General Fund g11 Fund 3tamiwater Utiliiy
Fund
American Rescue petit enrice
Plan Act�"ARPA"� Funds
Fund
Police Education papital Projects
Fund Fund
Transportation and Aventura Charter
Street High school
Maintenance Fund ponstruction Fund
citizens
Independent Law Enforcement
Transppoortation Trust F�rnd
Trust(MITT}Fund
Building Fund Federal Forfeikure
Fund
City of Aventura Budgeted Departments to Budgeted Funds Matrix
Governmental Funds Proprietary Fund
Special Revenue Funds Enterprise Fund
Aventu
Citizens' Charter Hi
American Street Independent Law School
General Rescue Plan Act Police Maintenance Transportation Building 911 Enforcement Federal Debt Service Capital Projects Construction Stormwater Utility
Fund RPA")F ducation Fu Fund st(CITT)Fu Fund ust Fund jlfttur.Fund Funds Fund Fund Fund
Funds Excluded from the Adopted Budget
City of Aventura Police Officers Retirement Plan
• This fund accounts for the activities of the Police Officers' Retirement Plan that
accumulates resources for pension benefits to qualifying police officers.
Aventura City of Excellence School ('ACES) Charter School Fund (190)
• The City owns and operates a charter K-8 school which is accounted for in a separate
special revenue fund. The City previously entered into an agreement with Charter
Schools USA ("CSUSA") to provide administrative and educational services to ACES.
• As of fiscal year 2022/23 audited financial statements,this is a major fund of the City.
Don Soffer Aventura High School ("DSAHS) Charter High School Fund (191)
• The DSAHS is a tuition-free public charter high school that opened in August 2019 to 200
9th grade students. In August 2020 loth grade was added bringing the total enrollment to
415 students. In August 2021, the llth grade will be added bringing the total enrollment to
620 students and in August 2022 the 12th grade was added to bring total projected
enrollment to 800 students.
• The City has entered into a separate management agreement with CSUSA to provide the
services necessary to organize, manage, staff, operate and maintain the DSAHS. The
current year operating budget is accounted for in a separate special revenue fund and
was prepared by CSUSA in collaboration with the City's professional staff.
• Both ACES and the DSAHS have July 1 - June 30 fiscal years. Their budgets are adopted
separately from each other and apart from the City, by the Commission in May of each
year.
• As of fiscal year 2022/23 audited financial statements,this is a major fund of the City.
Blended Component Units
The financial reporting entity consists of the City, organizations for which the City is financially
accountable and other organizations for which the nature and significance of their relationship
with the City are such that exclusion would cause the reporting entity's financial statements to
be misleading or incomplete. The City is financially accountable for a component unit if it
appoints a voting majority of the organization's governing board and it is able to impose its will
on that organization or there is a potential for the organization to provide specific financial
benefits to, or impose specific financial burdens on the City.
Blended component units are separate legal entities that meet the component unit criteria
described above and whose governing body is the same as, substantially the same as, or
appointed by the City Commission and the component unit provides services (financial benefit)
entirely to the City. Currently, the City has one blended component unit: Don Soffer Aventura
High School Foundation, Inc. (the "Foundation").
62
In June 2019, the City Commission approved Resolution No. 2019-29, which approved the articles
of incorporation for the creation of the Foundation. The Foundation was created as a Florida
not-for-profit 501(c)(3) corporation which may seek and find contributions for the improvement
and operation of the Don Soffer Aventura High School Fund (a special revenue fund of the City).
The Foundation is governed by a Board of Directors that are approved by the City Commission.
Separate financial statements of the blended component unit are not issued.
City of Aventura Budgeted Funds vs.Funds in Annual Comprehensive Financial Report
American Rescue Police Education Transportation
General Fund* Plan Act RPa
Fund*
BuildingIndependent • ' • De bt Se rvi ce F u nds
Transportation
Trust(CITT) Fund
Capital Projects Aventura Charter Stormwater
SchoolFun
• High Construction
Federal Forfeiture City of Aventura Aventura City of
Fund Police Officers' Excellence SchoolAventura High
Retirement PlanFund*
Only i-i ACFR
■fit�Ti�.��.t is YLi:3F£'T�:+'laHl�
*Major Fund in FY 2322123 Financial Statement
63
Property Taxes
Property taxes are assessed as of January 1 each year and are first billed (levied) and
due the following November 1.
Under Florida law, the assessment of all properties and the collection of all county,
municipal, school board and special district property taxes are consolidated in the
Offices of the County Property Appraiser and County tax Collector. The laws for the State
regulating tax assessments are also designed to assure a consistent property valuation
method statewide.
All property is reassessed according to its fair market value as of January 1 each year.
Each assessment roll is submitted to the Executive Director of the Florida Department of
Revenue for review to determine if the assessment rolls meet all of the appropriate
requirements of State Statutes.
All real and tangible personal property taxes are due and payable on November 1 each
year or as soon as practicable thereafter as the assessment roll is certified by the County
Property Appraiser. Miami-Dade County mails each property owner on the assessment
roll a notice of the taxes due and collects the taxes for the City. Taxes may be paid upon
receipt of the notice from Miami-Dade County, with discounts at the rate of 4% if paid in
the month of November, 3% if paid in the month of December, 2% if paid in the month of
January and 1% if paid in the month of February. Taxes paid during the month of March
are without discount, and all unpaid taxes on real and tangible personal property
become delinquent and liens are placed on April 1 of the year following the year in which
the taxes were assessed. Procedures for the collection of delinquent taxes by Miami-
Dade County are provided for in the laws of Florida.
Assessed Value and Estimated Actual Assessed Value of Taxable Property
(Last Ten Fiscal Years)
Fiscal Year
Ended Personal Less:Tax Exempt Total Taxable
September 30, Tax Roll Year Real Property Property Real Property Assessed Value
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
2023 2022 11,687,926,721 325,924,234 (645,459,416) 11,368,391,539
2024 2023 12,820,523,428 368,001,457 (682,489,643) 12,506,035,242
2025 2024 13,861,455,634 361,221,089 (673,452,009) 13,549,224,714
Note: 1 Florida Law requires that all property be assessed at current fair market value.
64
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 theses 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. In Tax Roll Years 2022 - 2024,
the first increases in the City's existing property values were seen.
Millage Rate
State statutes permit municipalities to levy property taxes at a rate of up to 10 mills ($10
per $1,000 of assessed taxable valuation). The City's tax levy is established by the City
Commission prior to October 1 of each year, and the County Property Appraiser
incorporates the millage into the total tax levy, which includes Miami-Dade County,
Miami-Dade County School Board and certain other special taxing districts.
The City of Aventura has maintained the same millage rate, 1.7261, for the 29th
consecutive year in FY 2024/25.
Total Taxable Assessed Value
lin Billions)
516.00 2.0000
1.7261 1.8000
514.00 - - ._ ._ - $13.55
$12.51 1.60M
512.00 $11.37
$990 $10.10
$1G.37 $10.74 $10.55 $1C.45 1.4000
510.00
$9.09 1.2000
5s.00 1.0000
0.9000
0.6000
54.00
0.4000
52.00
0.2000
5 -
2M6 2D17 2MR 2M9 2D21 2M 22�29 2�24 2�29
Total Taxable Am-d Value n B1 Ilion s 10-"age
The City of Aventura's millage rate is 1.7261 for fiscal year 2024/25. This means that for
every one thousand dollars ($1,000) of taxable assessed value of property, it is taxed
1.7261 mills ($1.7261 per $1,000 of taxable assessed valuation).
For example, on the Notice Proposed Property Taxes and Proposed or Adopted Non-Ad
Valorem Assessments, also known as the TRIM Notice, taking the Current Taxable Value of
$333,366, then dividing it by 1,000 and multiplying that number ($333.36) by the Tax Rate
(millage) of 1.7261,the total taxes of $575.42 is derived.
65
Tax Rate Comparison
In FY 2023/24, the City of Aventura has the lowest tax rate in Miami-Dade County when
comparing total millage and the second lowest tax rate when comparing operating
millage only. The table below compares the adopted tax rates of cities located within the
County for fiscal year 2023/24:
Millage Municipality or Operating
Code County Area Millage Debt Millage Total Millage
2800 Ave ntura 1.7261 - 1.7261
3100 Sunny Isles 1.9000 - 1.9000
3000 Uninc. County 1.9090 - 1.9090
1200 Bal Harbour 1.9654 - 1.9654
3200 Miami Lakes 2.0732 - 2.0732
3500 Doral 1.7166 0.4810 2.1976
2000 Pinecrest 2.3500 - 2.3500
3300 Palmetto Bay 2.3500 - 2.3500
3600 Cutler Bay 2.8332 - 2.8332
2200 Medley 3.0000 - 3.0000
2400 Key Biscayne 3.1245 - 3.1245
1300 Bay Harbor Island 3.1728 - 3.1728
2500 Sweetwater 3.5634 - 3.5634
0900 South Miami 3.9500 - 3.9500
1400 Surfside 4.1000 - 4.1000
2600 Virginia Gardens 4.8500 - 4.8500
2700 Hialeah Gardens 5.1613 - 5.1613
0300 Coral Gables 5.5590 - 5.5590
2100 Indian Creek 5.9000 - 5.9000
1500 West Miami 5.9500 - 5.9500
0200 Miami Beach 5.8155 0.3326 6.1481
0400 Hialeah 6.3018 - 6.3018
1000 Homestead 6.0206 0.3075 6.3281
1600 Florida City 6.4790 - 6.4790
0700 North Miami Beach 6.1000 0.4111 6.5111
0500 Miami Springs 6.9100 - 6.9100
2300 North Bay Village 5.7062 1.2094 6.9156
0600 North Miami 7.4000 - 7.4000
3400 Miami Gardens 6.9363 0.5284 7.4647
0100 Miami 7.4843 0.3235 7.8078
1100 Miami Shores 7.8000 0.1601 7.9601
1800 El Portal 8.3000 - 8.3000
1900 Golden Beach 7.6015 0.7985 8.4000
0800 Opa-Locka 9.3500 - 9.3500
1700 Biscayne Park 9.5000 - 9.5000
Source: Miami-Dade County Office of the Property Appraiser- 2023 Adopted Millage Rates
Schedule 66
Where Do Your Tax Dollars Go?
The City of Aventura is not the only place to which tax dollars get distributed from
property tax bills. Each taxing authority displayed as a portion of the picture and chart
below has their own millage rate and contributes to the portion of taxes paid by each
property every year. The City of Aventura only receives a small portion of the total
property taxes paid by each property owner.
Miami-Dade County Miami-Dade County School Board City of Aventura
r, .TIL, T� U oTAk11EA LftI ffirlb 1
:dp hL BLS..ryILC M V FM 11rL
K 065864508 0
I e
W L411 lmwwvc.N �.
-, -
K 06586608 B 0i I --
Everglades FIND
Okeechobee Basin SFWMD
*Based on fiscal year 2023/24 Tax Rates
**Depiction above is for representational purposes only and is not designed to exact
scale
2023/2024
Adopted
Taxing Authority Millages %
Miami-Dade County 8.1872 48.53%
Miami-Dade County School Board 6.6990 39.71%
South Florida Water Management District (SFWMD) 0.0948 0.56%
Everglades 0.0327 0.19%
Okeechobee Basin 0.1026 0.61%
Florida Inland Navigation District (FIND) 0.0288 0.17%
City of Aventura 1.7261 10.23%
Total Millage Rate 16.8712 100.00%
67
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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68
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Summary of All Funds
69
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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70
AVER
FLO��
in Brief
American General Fund: Police Education
Rescue Plan Act $54,320,257 Fund:$4,000
("ARPA")Fund:
$2,920,500
Transportation Citizens' Independent
Street Maintenance Transportation Trust
Fund:$997,000 Fund:$2,430,000
BUDGETED AMOUNT
Building Fund: BY FUND: 911 Fund:
$5,270,000 $79,000
Debt Service Funds: Stormwater Utility Capital Projects
$2,451,127 Fund:$1,883,000 Fund:$28,100
Hamr"�, Taimc�@
Property Values Increased:8.34% I Millage Rate:1.7261(29th Year Remained Constant
Stormwater Utility Rates:1 ERU=$3.50 FY 2024/25 Total Budgeted Positions:210
FY 2024/25 General Fund Capital Outlay:$1,883,700 1 5.00%COLA for General 3.00%COLA for PBA
Property Insurance Health Insurance Dental Insurance
Decrease: Increase: Increase:
31.01% 5.00% 71 9.20%*
*PPO Plans
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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72
City of Aventura
Summary of all Funds
Fiscal Year 2024/25
Operating&Capital Outlay
All Budgeted Funds Trends
$80,000,000
$70,000,000
$60,000,000
$50,000,000
$40,000,000
■Revenues
$30,000,000 Expenditures/Expenses
$20,000,000
$10,000,000
$0
Actual Amount 2021/22 Actual Amount 2022/23 Amended Budget 2023/24 Commission Approval
2024/25
Revenues by Fund
Commission
Fund Actual Amount Actual Amount Amended Budget Half Year Actual Approval
# Fund 2021/22 2022/23 2023124 2023/24 2024/25
001 General Fund $ 50,619,589 $ 54,499,210 $ 48,460,583 $ 36,324,214 $ 54,320,257
101 American Rescue Plan Act 1,620,312 6,988,908 11,989,920 273,835 2,920,500
110 Police Education Fund 5,269 29,223 4,500 2,601 4,000
120 Transportation&Street Maint.Fund 3,351,007 3,874,781 926,000 1,006,106 997,000
121 Citizens'Independent Transportation Trust(CITT)Fun, 2,530,000 904,366 2,430,000
164 Building Fund 5,397,138 4,255,632 3,330,696 5,270,000
180 911 Fund 78,859 98,543 72,725 16,770 79,000
230-290 Debt Service Funds 2,494,655 2,493,522 2,455,234 1,227,617 2,451,127
392 Capital Projects Fund 47,913 46,413 63,500 192,571 28,100
393-394 Aventura Charter High School Construction Fund 500,000 41,578
410 Stormwater Utility Fund 1,783,406 1,543,057 1,360,000 582,684 1,883,000
610 Law Enforcement Trust Fund 8,997 8,698 7,340
615-616 Federal Forfeiture Funds 31,652 14,754
Subtotal $ 60,510,007 $ 75,052,723 $ 72,118,094 $ 43,883,554 $ 70,382,984
Interfund Eliminations $ (4,887,078) $ (1,866,661) $ (3,379,269) $ (1,689,636) $ (3,766,660)
Total Revenue $ 65,622,929 $ 73,197,072 $ 68,738,825 $ 42,193,918 $ 66,617,424
Revenues by Category
Commission
Actual Amount Actual Amount Amended Budget Half Year Actual Approval
Object Code# Category 2021/22 2022/23 2023/24 2023/24 2024/25
310000/319999 Locally Levied Taxes $ 27,468,826 $ 29,956,302 $ 30,727,334 $ 23,354,079 $ 33,097,951
320000/329999 Licenses&Permits 10,900,604 11,115,576 8,509,382 5,132,253 9,980,000
330000/339999 Intergovernmental Revenues 10,534,170 15,888,870 15,786,892 3,761,813 11,857,676
340000/349999 Charges For Services 5,478,438 6,868,652 5,609,421 3,318,653 7,216,610
350000/359999 Fines&Forfeitures 3,321,323 4,255,700 2,639,450 1,759,574 3,093,990
360000/369999 Miscellaneous Revenues 55,653 3,552,911 1,150,876 3,771,901 2,049,500
380000/389999 Transfers/Debt Proceeds 2,750,993 3,414,712 2,701,826 2,495,289 3,059,157
399900/399999 Fund Balance 4,992,913 289,992 28,100
Total Revenues $ 60,510,007 $ 75,052,723 $ 72,118,094 $ 43,883,664 $ 70,382,984
73
City of
Summary of all Funds
Fiscal Year 2024/25
Operating&Capital Outlay
Expenditures/Expenses by Fund
Commission
Fund Actual Amount Actual Amount Amended Budget Half Year Actual Approval
# Fund 2021/22 2022/23 2023/24 2023/24 2024/25
001 General Fund $ 49,146,913 $ 43,608,971 $ 48,460,683 $ 23,413,024 $ 64,320,267
101 American Rescue Plan Act 1,747,226 6,496,417 11,989,920 3,676,864 2,920,600
110 Police Education Fund 3,180 4,496 4,600 4,040 4,000
120 Transportation&Street Maint.Fund 2,791,207 3,069,066 926,000 444,288 997,000
121 Citizens'Independent Transportation Trust(CITT)Fun, 2,630,000 1,127,647 2,430,000
164 Building Fund 4,831,662 4,266,632 2,629,946 6,270,000
180 911 Fund 69,366 91,082 72,726 70,806 79,000
230.290 Debt Service Funds 2,467,437 2,462,310 2,466,234 1,228,961 2,461,127
392 Capital Projects Fund 83,949 72,220 63,600 3,294 28,100
393.394 Aventura Charter High School Construction Fund 60,101
410 Stormwater Utility Fund 1,262,380 1,131,278 1,360,000 299,196 1,883,000
610 Law Enforcement Trust Fund 9,264 10,300 6,099
616.616 Federal Forfeiture Fund 106,668 66,973 600
Subtotal $ 67,666,669 $ 61,874,873 $ 72,118,094 $ 32,803,642 $ 70,382,984
Interfund Eliminations $ (4,887,078) $ (2,926,549) $ (3,379,269) $ (1,689,636) $ (3,765,560)
- Total Expenditures/Expenses $ 62,768,481 $ 68,948,324 $ 68,738,826 $ 31,114,006 $ 66,617,424
Expenditures/Expenses by Category
Commission
Actual Amount Actual Amount Amended Budget Half Year Actual Approval
Object Code# Category 2021/22 2022/23 2023/24 2023/24 2024/25
1000/2999 Personal Services $ 26,186,079 $ 27,393,729 $ 28,983,183 $ 13,771,261 $ 30,878,120
3000/3999 Contractual Services 11,848,477 12,026,403 12,171,982 7,194,334 13,236,146
4000/4999 Other Charges&Services 6,217,980 6,640,943 7,641,496 3,766,261 7,411,167
6000/6399 Commodities 770,179 749,402 862,600 361,119 976,000
6400/6999 Other Operating Expenses 920,168 768,186 806,140 461,188 1,344,170
Subtotal $ 46,942,882 $ 47,667,662 $ 60,364,400 $ 26,644,163 $ 63,844,602
6000/6999 Capital Outlay $ 4,368,162 $ 8,869,726 $ 16,779,879 $ 4,274,091 $ 10,243,760
7000/7999 Debt Service 2,467,437 2,620,937 2,464,646 1,238,263 2,629,072
8300/8399 Grants&Aides 140,000 67,600
9000/9999 Transfer to Funds 4,887,078 2,926,549 3,379,269 1,689,636 3,766,660
otal Expenditures/Expenses $ 67,666,669 $ 61,874,873 $ 72,118,094 $ 32,803,642 $ 70,382,984
74
City of
Summary of all Funds
Fiscal Year 2024/25
Operating&Capital Outlay
Expenditures/Expenses by Department/Division
Dept. Commission
Div Actual Amount Actual Amount Amended Budget Half Year Actual Approval
# Department 2021122 2022123 2023124 2023124 2024126
Operating
0101 City Commission $ 176,438 $ 213,696 $ 301,841 $ 143,199 $ 468,287
0601 Office of the City Manager 1,189,999 1,390,746 1,492,964 701,691 1,691,242
0601 Legal 383,803 386,484 467,600 242,788 600,000
0801 City Clerk's Office 336,228 382,683 468,483 218,067 677,960
1001 Finance 1,210,670 1,122,924 1,191,199 674,132 1,226,102
1101 Human Resources 113,000 863,470 310,106 166,701 419,047
1201 Information Technology 1,106,966 1,211,434 1,287,148 471,202 1,260,639
2001 Police 22,729,670 22,849,744 24,786,631 11,937,144 26,161,344
4001 Community Development 4,999,872 4,808,311 4,676,432 2,813,960 4,882,404
6001 Community Services 3,481,106 4,139,646 4,163,131 2,263,874 6,619,334
6401 Public Works/Transportation 7,032,364 6,976,618 7,106,361 3,482,622 6,708,623
7001 Arts&Cultural Center 1,028,681 1,204,464 1,241,617 718,616 1,673,910
9001 Non-Departmental 2,164,287 2,029,644 2,982,098 1,821,367 2,866,810
Subtotal $ 46,942,882 $ 47,667,662 $ 60,364,400 $ 26,644,163 $ 63,844,602
Outlay:Capital
8001 City Commission $ $ 4,687 $ $ $ 8,400
8006 Office of the City Manager 6,371 31,341 14,800 11,014 4,000
8006 Legal 1,144
8008 City Clerk's Office 2,467 3,078 1,300 2,300
8010 Finance 4,638 7,668 3,600 6,400
8011 Human Resources 12,884 26,421 27,411 2,667 12,400
8012 Information Technology 24,768 461,433 1,407,041 282,317 861,600
8020 Police 1,178,823 2,232,378 2,418,136 613,382 1,263,600
8040 Community Development 9,379 63,670 171,212 (14) 19,230
8060 Community Services 306,446 3,902,761 7,980,032 3,140,136 176,000
8064 Public Works/Transportation 2,286,114 1,828,676 2,426,686 117,090 2,673,800
8069&6010 Charter School 60,101
8070 Arts&Cultural Center 223,689 124,149 129,643 13,469 86,100
8090 Non-Departmental 314,793 133,330
8090 CIP Reserve 1,200,119 94,160 6,140,020
Subtotal $ 4,368,162 $ 8,869,726 $ 16,779,879 $ 4,274,091 $ 10,243,760
• •-
9001 Transfer to Funds $ 4,887,078 $ 2,926,649 $ 3,379,269 $ 1,689,636 $ 3,766,660
2001 &6401 Debt Service 2,467,437 2,620,937 2,464,646 1,238,263 2,629,072
0601 Grants&Aides 140,000 67,600
Subtotal $ 7,344,616 $ 5,447,486 $ 6,983,816 $ 2,986,399 $ 6,294,632
Total Expenditures/Expenses $ 67,666,669 $ 61,874,873 $ 72,118,094 $ 32,803,642 $ 70,382,984
Interfund Eliminations $ (4,887,078) $ (2,926,549) $ (3,379,269) $ (1,689,636) $ (3,765,560)
Total Expenditures/Expenses $ 62,768,481 $ 68,948,324 $ 68,738,826 $ 31,114,006 $ 66,617,424
75
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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76
Comparative Budgeted Personnel Allocation Summary
10 -Year Presentation
2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25
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 3.0 3.0 3.0 3.0 2.0 4.0 5.0 5.0 6.0
Legal* - - - - - - - - - -
City Clerk's Office 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.5 3.5
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 2.0 2.0
Information Technology 6.0 6.0 6.0 6.0 6.0 6.0 5.0 5.0 5.0 6.0
Police 124.0 125.0 129.0 130.0 130.0 130.0 130.0 130.0 131.0 134.0
Community Development 9.4 9.0 9.0 9.0 9.0 7.0 7.0 3.4 3.4 3.4
Community Services 26.0 21.5 24.0 24.0 26.0 25.0 23.0 23.0 24.5 28.5
Public Works/Transportation - 6.5 7.0 7.0 7.0 7.0 8.0 8.0 8.0 9.0
Building Fund - - - - - - 3.6 3.6 3.6
Arts&Cultural Center* - - - - - - - - - -
ACES ** 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 N/A
Don Soffer Aventu ra H.S.*** N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
189.0 191.0 198.0 199.0 201.0 197.0 197.0 199.0 203.0 210.0
* Departmental staff is provided through contractual services.
**Prior to FY 2024/25,4 Staff were included in the City Personnel counts.In FY 2024/25 and moving forward,Management is provided by CSUSA and departmental staff is included in
Aventura City of Excellence School 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 FY 2021/22.
*****The Community Development Department of the General Fund has employees allocated to and fully funded from the Building Fund.
******(1)Police Officer's salary&benefits are included in ACES budget for FY 2023/24,for the City's Operating Budget this position is only included in the Police Department position
counts.
77
Comparative Budgeted Personnel Allocation Summary
4-Year Presentation
FTE
2020/21 2021/22 2022/23 2023/24 2024/25 2024/25
City Commission 7.0 7.0 7.0 7.0 7.0 7.0
Office of the City Manager 2.0 4.0 5.0 5.0 6.0 5.5
Legal*
City Clerk's Office 2.0 2.0 2.0 2.5 3.5 3.5
Human Resources 1.0 2.0 2.0 2.0
Information Technology 6.0 5.0 5.0 5.0 6.0 6.0
Police 130.0 130.0 130.0 131.0 134.0 134.0
Community Development 7.0 7.0 3.4 3.4 3.4 3.4
Community Services 25.0 23.0 23.0 24.5 28.5 24.0
Public Works/Transportation 7.0 8.0 8.0 8.0 9.0 9.0
Building Fund 3.6 3.6 3.6 3.1
Arts&Cultural Center
ACES ** 4.0 4.0 4.0 4.0 N/A N/A
Don Soffer Aventura H.S.*** N/A N/A N/A N/A N/A N/A
Total 197.0 197.0 199.0 203.0 210.0 204.5
Departmental staff is provided through contractual services.
Prior to FY 2024/25,4 Staff were included in the City Personnel counts.In FY 2024/25 and moving forward,Management is provided by CSUSA and
departmental staff is included in Aventura City of Excellence School 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 FY2021/22.
The Community Development Department of the General Fund has employees allocated to and fully funded from the Building Fund.
(1)Police Officer's salary&benefits are included in ACES budget for FY 2023/24,for the City's Operating Budget this position is only included in
the Police Department position counts.
Total Employees Citywide
FTE
Positions 2021/22 2022/23 2023/24 2024/25 2024/25
Total Full-Time 182.0 186.0 190.0 199.0 199.0
Total Part-Time 15.0 13.0 13.0 11.0 5.5
Total 197.0 199.0 203.0 210.0 204.5
General Employees
FTE
Positions 2021/22 2022/23 2023/24 2024/25 2024/25
Total Full-Time 99.0 101.0 104.0 109.0 109.0
Total Part-Time 15.0 13.0 13.0 11.0 5.5
Total 114.0 114.0 117.0 120.0 114.5
Employees covered under a Collective Bargaining Agreement with Dade County Police Benevolent Association
FTE
Positions 2021/22 2022/23 2023/24 2024/25 2024/25
Total Full-Time 83.0 85.0 86.0 90.0 90.0
Total Part-Time - - - - -
Total 83.0 85.0 86.0 90.0 90.0
78
The chart below compiles the audited FY 2022/23 Fund Balances for the budgeted funds of the City of Aventura.Then added or subtracted from those audited numbers
are the estimated savings or use for the current fiscal year,FY 2023/24.Added or subtracted to the FY 2023/24 estimated Fund Balance is the FY 2024/25 budgeted
estimated savings or use arriving at the estimated fund balance for the fiscal year being budgeted,FY 2024/25.
City of Aventu ra
Fund Balance Schedule
Governmental Funds
Special Revenue Funds
Street Citizens'
American Rescue Maintenance and Independent
Plan Act("ARPA") Police Education Transportation Transportation
General Fund Fund Fund Fund Trust(CITT)Fund Building Fund 911 Fund
FY 2022/23 Audited Fund Balance:
Nonspendable $ 1,207,785 $ $ - $ 1,097,167 $ $ - $ -
Restricted - 35,120 6,343,936 2,196,347 71,038
Committed 5,188,299 - - - -
Assigned 772,506 4,412,929
Unassigned/Unrestricted 49,030,842 (4,047,352) - - - -
FY 2022/23 Total Fund Balance/Net Position $ 56,199,432 $ 365,577 $ 35,120 $ 7,441,103 $ $ 2,196,347 $ 71,038
Budgeted FY 2023/24 Estimated Savings/(Use)
to/of Fund Balance/Net Position $ (328,185) $ - $ - $ - $ 368,820 $ - $ -
FY 2023/24 Estimated Fund Balance/Net Position $ 55,871,247 $ 365,577 $ 35,120 $ 7,441,103 $ 368,820 $ 2,196,347 $ 71,038
FY 2024/25 Estimated Savings/(Use)to/of Fund
Balance/Net Position $ 2,988,970 $ - $ - $ 163,385 $ 778,105 $ 374,060 $ -
FY 2024/25 Estimated Fund Balance/Net Position $ 58,860,217 $ 365,577 $ 35,120 $ 7,604,488 $ 1,146,925 $ 2,570,407 $ 71,038
Fund Balance%Change(FY24 to FY25) 5.35% 0.00% 0.00% 2.20% 210.97% 17.03% 0.00%
City of Aventu ra
Fund Balance Schedule
Governmental Funds Proprietary Fund
Special Revenue Funds Enterprise Fund
Aventura Charter
High School
Law Enforcement Federal Forfeiture Debt Service Capital Projects Construction Stormwater Utility
Trust Fund** Fund** Funds Fund Fund Fund
FY 2022123 Audited Fund Balance:
Nonspendable $ - $ - $ - $ $
Restricted 149,044 521,502 376,330 731,057
Committed - - - -
Assigned -
U nassigned/U n restricted 1,642,739
FY 2022/23 Total Fund Balance/Net Position $ 149,044 $ 521,502 $ 376,330 $ 731,057 $ $ 1,642,739
Budgeted FY 2023/24 Estimated Savings/(Use)
to/of Fund Balance/Net Position $ - $ - $ - $ (63,500) $ $ 643,000
FY 2023/24 Estimated Fund Balance/Net Position $ 149,044 $ 521,502 $ 376,330 $ 667,557 $ $ 2,285,739
FY 2024/25 Estimated Savings/(Use)to/of Fund
Balance/Net Position $ - $ - $ - $ (28,100) $ $ 835,500
FY 2024/25 Estimated Fund Balance/Net Position $ 149,044 $ 521,502 $ 376,330 $ 639,457 $ $ 3,121,239
Fund Balance%Change(FY24 to FY25) 0% 0% 0% 4% 0% 37%
For detailed information of Fund Balances definitions and restrictions,please see the narrative of the Budget Document and/or the Citys Annual Comprehensive Financial Report
"If anticipated expenditures are not known during the budget process,these fundswill be amended at year-end to complywith Florida Statutes
Fund Balance Changes of 10%of more
In the above chart,for the budgeted year any changes in fund balance from the current year,FY 2023/24,estimated fund balance to the next year,FY 2024/25,are
shown and changes of 10%or more will be explained.
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79
Fund Balance Analysis
General Fund (001)
An estimated savings of $2,988,970 will be put into CIP Reserve in the Capital Outlay
Department of the General Fund to assist with any overages or unanticipated projects
the City may encounter throughout the year, i.e. ARPA Project overages.
Transportation/Street Maintenance Fund (120)
An estimated $163,385 will be put into CIP Reserve in this fund to assist with any overages,
unanticipated projects and/or future years projects.
Citizens'Independent Transportation Trust (CITT) Fund (121)
An estimated savings of $778,105 will be put into CIP Reserve in this fund to assist with
any overages, unanticipated projects and/or future years projects.
Building Fund (164)
An estimated savings of $374,060 will be put into CIP Reserve in this fund to assist with
any overages, unanticipated projects and/or future years projects.
Capital Projects Fund (392)
An estimated $28,100 will be used from the Carryover Revenue in the Capital Projects
Fund designated for Police use to allow for the expenditures in the FY 2024/25 budget.
Stormwater Utility Fund (410)
An estimated savings of $835,500 will be put into CIP Reservice in this fund to be utilized
in coming years as shown in the CIP projections for drainage projects.
80
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
General Fund
81
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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82
City of Aventura
Summary of the General Fund-001
Fiscal Year 2024/25
Operating&Capital Outlay
Fund Description
The General Fund accounts for resources and expenditures that are available for the City's general operations of City
government functions.
General Fund Trends
60,000,000
50,000,000
40,000,000
30,000,000 ■Revenues
20,000,000 Expenditures
10,000,000
Actual Amount Actual Amount Amended Budget Commission Approval
2021/22 2022/23 2023/24 2024/25
Revenue Projections Summary
Half Year Commission
Actual Amount Actual Amount Amended Actual Approval
Category 2021122 2022123 Budget 2023124 2023124 2024125
Current Revenues $ 50,619,589 $ 54,499,210 $ 47,944,099 $ 36,065,972 $ 54,320,257
Carryover 516,484 258,242
tal Revenues $ 50,619,589 $ 54,499,210 $ 48,460,583 $ 36,324,214 $ 54,320,257
Expenditures Summary
Dept. Half Year Commission
Div Actual Amount Actual Amount Amended Actual Approval
# Department 2021122 2022123 Budget 2023124 2023124 2024125
Operating
0101 City Commission $ 176,438 $ 213,695 $ 301,841 $ 143,199 $ 468,287
0501 Office of the City Manager 1,189,999 1,390,745 1,492,954 701,691 1,591,242
0601 Legal 383,803 385,484 467,500 242,788 500,000
0801 City Clerk's Office 336,228 382,683 458,483 218,067 577,960
1001 Finance 1,210,670 1,122,924 1,191,199 574,132 1,225,102
1101 Human Resources - 219,220 300,105 164,501 419,047
1201 Information Technology 1,106,965 1,211,434 1,287,148 471,202 1,250,539
2001 Police 22,652,696 22,731,867 24,708,406 11,857,200 26,078,344
4001 Community Development 4,999,872 525,371 612,592 307,301 612,424
5001 Community Services 3,472,212 4,139,546 4,153,131 2,253,874 5,619,334
5401 Public Works/Transportation 3,539,349 3,251,128 3,580,681 1,634,360 3,429,113
7001 Arts&Cultural Center 1,028,581 1,204,464 1,241,517 718,516 1,573,910
9001 Non-Departmental 2,123,279 2,019,154 2,982,098 1,821,367 2,866,810
Subtotal $ 42,220,092 $ 38,797,715 $ 42,777,655 $ 21,108,198 $ 46,212,112
OutlayCapital
8001 City Commission $ - $ 4,687 $ - $ - $ 8,400
8005 Office of the City Manager 5,371 31,341 14,800 11,014 4,000
8006 Legal - 1,144 - - -
8008 City Clerk's Office 2,457 3,078 1,300 2,300
8010 Finance 4,538 7,558 3,600 - 6,400
8011 Human Resources - 7,609 4,350 2,557 12,400
8012 Information Technology 24,768 255,266 191,000 - 141,000
8020 Police 851,082 1,177,870 1,004,465 104,888 1,235,500
8040 Community Development 9,379 25,020 116,024 - 1,300
8050 Community Services 69,675 145,219 608,598 380,604 116,000
8054 Public Works/Transportation 533,091 435,258 138,960 65,002 270,300
8070 Arts&Cultural Center 223,589 124,149 129,543 13,459 86,100
8090 Non-Departmental 314,793 133,330 - - -
8090 CIP Reserve - - 188,299 94,150 2,988,970
Subtotal $ 2,038,743 $ 2,351,529 $ 2,400,939 $ 671,674 $ 4,872,670
Debt Service $ - $ 68,627 $ 9,312 $ 9,312 $ 77,945
Grants&Aides - - 140,000 57,500 -
Transfer to Funds 4,887,078 2,391,100 3,132,677 1,566,340 3,157,530
Subtotal $ 4,887,078 $ 2,459,727 $ 3,281,989 $ 1,633,152 $ 3,235,475
Total $ 49,145,913 $ 43,608,971 $ 48,460,583 $ 23,413,024 $ 54,320,257
Police Off-duty Services Fund amounts are reflected in the General Fund
83
City of
Aventur
General Fund-001 .
Fiscal Year 2024/25
Revenue Projections Summary by Category
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
310000/319999 Locally Levied Taxes $ 27,468,826 $ 29,956,302 $ 30,727,334 $23,354,079 $ 33,097,951
320000/329999 Licenses&Permits 10,900,604 5,754,736 4,270,000 1,890,610 4,785,000
330000/339999 Intergovernmental Revenues 5,195,271 5,944,655 4,862,676 2,461,282 5,413,176
340000/349999 Charges for Services 4,146,452 5,372,541 4,274,421 2,783,451 5,716,610
350000/359999 Fines&Forfeitures 3,306,842 4,212,371 2,633,700 1,754,814 3,089,990
360000/369999 Miscellaneous Revenues (654,744) 2,378,993 929,376 2,554,064 1,609,500
380000/389999 Transfer from Funds 256,338 535,449 246,592 1,267,672 608,030
380000/389999 Debt Proceeds - 344,163 - - -
399900/399999 Fund Balance - - 516,484 258,242 -
Total Revenues $ 50,619,589 $ 54,499,210 $ 48,460,583 $ 36,324,214 $ 54,320,257
Expenditures Summary by Category
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
1000/2999 Personal Services $ 26,073,079 $ 26,389,221 $ 28,590,785 $13,584,746 $ 30,465,372
3000/3999 Contractual Services 8,826,432 5,044,093 5,278,302 3,072,960 6,238,135
4000/4999 Other Charges&Services 6,149,399 6,417,904 7,316,778 3,655,673 7,277,835
5000/5399 Commodities 769,599 739,738 811,850 355,101 906,700
5400/5499 Other Operating Expenses 401,583 206,759 779,940 439,718 1,324,070
Total Operating Expenditures $ 42,220,092 $ 38,797,715 $ 42,777,655 $ 21,108,198 $ 46,212,112
6000/6999 Capital Outlay $ 2,038,743 $ 2,351,529 $ 2,400,939 $ 671,674 $ 4,872,670
7000/7999 Debt Service - 68,627 9,312 9,312 77,945
8300/8399 Grants&Aides - - 140,000 57,500 -
9000/9999 Transfer to Funds 4,887,078 2,391,100 3,132,677 1,566,340 3,157,530
Total Expenditures $ 49,145,913 $ 43,608,971 $ 48,460,583 $ 23,413,024 $ 54,320,257
84
City of
Aventur
General Fund-001 ,
Fund Balance Analysis
Fiscal Year 2024/25
Revenue Projections
Half Year Commission
Actual Amount Actual Amount Amended Actual Approval
Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
$ - $ - $ 516,484 $ 258,242 $
Locally Levied Taxes
Property Taxes $ 17,216,330 $ 18,820,560 $ 20,707,334 $18,787,080 $ 22,417,951
Section 185 Premium Tax 471,692 476,859 450,000 - 475,000
Utility Taxes 7,046,187 7,973,972 6,980,000 3,562,365 7,530,000
Unified Comm.Tax 1,697,442 1,682,170 1,640,000 712,256 1,675,000
City Business Tax 1,037,175 1,002,741 950,000 292,378 1,000,000
Subtotal $ 27,468,826 $ 29,956,302 $ 30,727,334 $ 23,354,079 $ 33,097,951
Licenses&Permits 10,900,604 5,754,736 4,270,000 1,890,610 4,785,000
Intergovernmental Revenues 5,195,271 5,944,655 4,862,676 2,461,282 5,413,176
Charges for Services 4,146,452 5,372,541 4,274,421 2,783,451 5,716,610
Fines&Forfeitures 3,306,842 4,212,371 2,633,700 1,754,814 3,089,990
Miscellaneous (654,744) 2,378,993 929,376 2,554,064 1,609,500
Interfund Transfers In 256,338 535,449 246,592 1,267,672 608,030
Debt Proceeds - 344,163 - - -
Subtotal $ 23,150,763 $ 24,542,908 $ 17,216,765 $ 12,711,893 $ 21,222,306
Total Revenues $ 50,619,589 $ 54,499,210 $ 47,944,099 $ 36,065,972 $ 54,320,257
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
0101 City Commission $ 176,438 $ 213,695 $ 301,841 $ 143,199 $ 468,287
0501 Office of the City Manager 1,189,999 1,390,745 1,492,954 701,691 1,591,242
0601 Legal 383,803 385,484 467,500 242,788 500,000
0801 City Clerk's Office 336,228 382,683 458,483 218,067 577,960
1001 Finance 1,210,670 1,122,924 1,191,199 574,132 1,225,102
1101 Human Resources - 219,220 300,105 164,501 419,047
1201 Information Technology 1,106,965 1,211,434 1,287,148 471,202 1,250,539
2001 Police 22,652,696 22,731,867 24,708,406 11,857,200 26,078,344
4001 Community Development 4,999,872 525,371 612,592 307,301 612,424
5001 Community Services 3,472,212 4,139,546 4,153,131 2,253,874 5,619,334
5401 Public Works/Transportation 3,539,349 3,251,128 3,580,681 1,634,360 3,429,113
7001 Arts&Cultural Center 1,028,581 1,204,464 1,241,517 718,516 1,573,910
9001 Non-Departmental 2,123,279 2,019,154 2,982,098 1,821,367 2,866,810
Total Operating Expenditures $ 42,220,092 $ 38,797,715 $ 42,777,655 $ 21,108,198 $ 46,212,112
Capital Outlay 2,038,743 2,351,529 2,212,640 577,524 1,883,700
Debt Service - 68,627 9,312 9,312 77,945
Grants&Aides - - 140,000 57,500 -
Interfund Transfers Out 4,887,078 2,391,100 3,132,677 1,566,340 3,157,530
Total Expenditures/Uses $ 49,145,913 $ 43,608,971 $ 48,272,284 $ 23,318,874 $ 51,331,287
Ending Fund Balance Designated for Capital
Improvements $ 1,473,676 $ 10,890,239 $ 188,299 $ 13,005,340 $ 2,988,970
85
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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86
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Revenue Projections
87
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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88
City of
Aventur
General Fund-001 .
Fiscal Year 2024/25
Revenue Projections Summary by Category
General Fund Revenues Trend
$60,000,000
■ Fund Balance
$50,000,000 Debt Proceeds
$40,000,000 / Transfers
■ Miscellaneous Revenues
$30,000,000
V Fines&Forfeitures
$20,000,000 Charges For Services
$10,000,000 Intergovernmental Revenues
Licenses&Permits
$ ■ Locally Levied Taxes
Actual Amount Actual Amount Amended Commission
$(10,000,000) 2021/22 2022/23 Budget 2023/24 Approval
2024/25
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Locally
3111000 Ad Valorem Taxes-Current $ 16,771,383 $ 18,319,511 $ 20,507,334 $ 18,769,137 $ 22,217,951
3112000 Ad Valorem Taxes-Delinquent 444,947 501,049 200,000 17,943 200,000
3125200 Section 185 Premium Tax 471,692 476,859 450,000 - 475,000
3141000 Utility Tax-Electric 5,446,418 6,290,108 5,450,000 2,789,468 6,000,000
3143000 Utility Tax-Water 1,568,775 1,654,524 1,500,000 760,859 1,500,000
3144000 Utility Tax-Gas 30,994 29,340 30,000 12,038 30,000
3149000 Unified Communications Tax 1,697,442 1,682,170 1,640,000 712,256 1,675,000
3161000 City Business Tax 1,037,175 1,002,741 950,000 292,378 1,000,000
Subtotal $ 27,468,826 $ 29,956,302 $ 30,727,334 $ 23,354,079 $ 33,097,951
Licenses&Permits
3221000 Building Permits $ 5,608,307 $ - $ - $ - $
3221500 Radon/Code Comp Admin.Fee 15,286
3222000 Certificate of Occupancy 123,343 - - - -
3231000 Franchise Fee-Electric 4,257,486 4,777,744 3,500,000 1,485,208 3,950,000
3234000 Franchise Fee-Gas 119,421 117,189 100,000 44,342 100,000
3237100 Franchise Fee-Solid Waste 761,594 841,898 600,000 356,693 700,000
3238000 Franchise Fee-Towing - - 50,000 - 20,000
3291000 Engineering Permits 15,167 17,905 20,000 4,367 15,000
Subtotal $ 10,900,604 $ 5,754,736 $ 4,270,000 $ 1,890,610 $ 4,785,000
Intergovernmental Revenues
3311901 CESF Police Grant $ 1,977 $ - $ - $ - $ -
3312100 Bulletproof Vests 23,887 5,960 2,486
3312910 FEMA 49,556 164,203 - 5,919 -
3344901 Maintenance Agreement Payment 12,676 9,507 12,676 3,169 12,676
3351200 State Revenue Sharing 1,181,487 1,368,005 950,000 662,763 1,325,500
3351500 Alcoholic Beverage License 32,714 29,585 30,000 3,664 30,000
3351800 Half Cent Sales Tax 3,824,629 4,306,212 3,825,000 1,771,281 4,000,000
3354930 Fuel Tax Refund 18,454 9,198 - - -
3382000 County Business Tax 49,891 51,985 45,000 12,000 45,000
Subtotal $ 5,195,271 $ 5,944,655 $ 4,862,676 $ 2,461,282 $ 5,413,176
89
City of
Aventur
General Fund-001 .
Fiscal Year 2024/25
Revenue Projections Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Charges For Services
3413500 DSAHS Insurance $ - $ - $ - $ - $ 200,000
3419500 Lien Search Fees 165,960 85,400 75,000 43,200 80,000
3421100 Police Detail Billing 478,842 366,427 450,000 379,329 450,000
3421200 ACES&DSAHS Police Officer - - 182,996 - 370,515
3421300 Police Services Agreement 1,369,270 1,516,426 1,516,425 817,619 2,096,095
3425000 Development Review Fees 133,800 214,901 150,000 98,100 150,000
3472000 Parks&Recreation Fees 700,536 996,232 600,000 453,176 700,000
3472500 Community Center Fees 538,486 887,394 450,000 552,994 600,000
3473000 Membership&Guest Fees 74,322 125,956 55,000 33,946 55,000
3474000 Founders Day 20,720 24,200 15,000 13,500 15,000
3475000 Summer Recreation 528,759 673,928 330,000 56,044 450,000
3476001 AACC Fees and Rentals 135,757 481,677 450,000 335,543 550,000
Subtotal $ 4,146,452 $ 5,372,541 $ 4,274,421 $ 2,783,451 $ 5,716,610
Fines&Forfeitures
3511000 County Court Fines $ 280,684 $ 234,879 $ 240,000 $ 117,154 $ 240,000
3541000 Code Violation Fines 3,500 165,190 50,000 102,288 100,000
3542000 Intersection Safety Camera Program 3,022,658 3,812,302 2,343,700 1,535,372 2,749,990
Subtotal $ 3,306,842 $ 4,212,371 $ 2,633,700 $ 1,754,814 $ 3,089,990
Miscellaneous Revenues
3611000 Interest Earnings $ (705,795) $ 2,279,969 $ 763,754 $ 1,895,400 $ 1,500,000
3644200 Sale of Assets 17,844 25,134 130,000 121,616 5,000
3644910 Lost/Abandoned Property 5,702 5,243 - - -
3644920 Evidence 16,476 36,568 -
3661000 Developer Contributions - - 500,000 -
3691101 Convenience Fee - - 7,396 84,500
3693101 Opiod Settlment - 5,254 11,508 -
3699000 Miscellanous Revenues 11,029 26,825 35,622 18,144 20,000
Subtotal $ (654,744) $ 2,378,993 $ 929,376 $ 2,554,064 $ 1,609,500
3811014 Transferfrom Building Fund $ - $ 535,449 $ 246,592 $ 123,296 $ 608,030
3811017 Transfer from DSAHS 256,338 - - 1,144,376 -
Subtotal $ 256,338 $ 535,449 $ 246,592 $ 1,267,672 $ 608,030
Debt Proceeds
3851002 Proceeds from Note $ - $ 344,163 $ - $ - $ -
Subtotal $ $ 344,163 $ - $ - $
Fund Balance
3999000 Carryover $ $ - $ 516,484 $ 258,242 $
Subtotal $ $ - $ 516,484 $ 258,242 $ -
Total General Fund Revenue $ 50,619,589 $ 54,499,210 $ 48,460,583 $ 36,324,214 $ 54,320,257
90
City of
Aventur
General Fund-001 ,
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
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
$13,549,224,714. This amount is $1,043,189,472 or 8.34% more than last year. The ad
valorem millage levy for fiscal year 2024/25 is recommended to be 1.7261,which is the same
Ad Valorem Taxes- rate adopted last year. This will generate $22,217,951 compared to last year's amount of
3111000 Current $ 22,217,951 $20,507,334.
This represents the 29th year without a millage rate increase.
City Ad Valorem Tax Rate History
1995/96-2006/07-2.2270
2007/08-present-1.7261"
During the City's history,the millage rate has not increased,by has gone down from when the
City was first incoporated and then has been maintained.
"At 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-Current
$24,000,000
$22,000,000
$20,000,000
$18,000,000
$16,000,000
$14,000,000
$12,000,000
91
City of
Aventur
General Fund-001 ,
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
This revenue source is derived by those taxpayers who do not pay their taxes by March Wt
Ad Valorem Taxes- of any given year.On average the total revenue received in this category is minimal when
3112000 Delinquent 200,000 compared to the total Ad Valorem taxes collected.
Ad Valorem Taxes- Delinquent
$800,000
$600,000
$400,000
$200,000
5-
Ib C�\�°
Section 185 Premium Revenue received from a percentage of insurance policies on property with the City of
3125200 Tax 475,000 Aventura all of which are used for the Police Pension Plan
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
3141000 Utility Tax-Electric 6,000,000 the past two(2)fiscal years.
Utility Tax - Electric
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
92
City of
Aventur
General Fund-001 ,
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
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
3143000 Utility Tax-Water 1,500,000 the past two(2)fiscal years.
Utility Tax -Water
$1,500,000
$1,000,000
$500,000
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
3144000 Utility Tax-Gas 30,000 for the past two(2)fiscal years.
Utility Tax -Gas
$34,000
$32,000
$30,000
$28,000
$26,000
$24,000
$22,000
$20,000
C�\�° 0 ti°�k
93
City of
Aventur
General Fund-001 ,
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
Effective October 1, 2001, the Unified Communications Tax replaced municipal utility taxes
Unified Communications and franchise fees on all telecommunication, cable and other communication services. The
3149000 Tax 1,675,000 projection is based on actual collections in the current fiscal year.
Unified Communications Tax
$2,200,000
$2,000,000
$1,800,000
$1,600,000
$1,400,000
$1,200,000
C� y ti°y$\y ti° ° ti° \ma
ti°y 0 -5;"y\��
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
3161000 City Business Tax 1,000,000 currentfiscal year.
City Business Tax
$1,000,000
$750,000
$500,000
$250,000
S-
94
City of
Aventur
General Fund-001 ,
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
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
3231000 Franchise Fee-Electric 3,950,000 prepared after a recent discussion with our FPL representative.
Franchise Fee-Electric
$5,000,000
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
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
3234000 Franchise Fee-Gas 100,000 on June 11,2019(Ordinance No.2019-10).
Franchise Fee-Gas
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
lb\y�
95
City of
Aventur
General Fund-001 ,
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
The City issues solid waste franchises to the private sector for all areas of the City. In
Franchise Fee-Solid addition a fee of 10%was adopted for the private companies to utilize the City's rights-of-
3237100 Waste 700,000 way.The amount projected is based on historical collections.
Franchise Fee-Solid Waste
$850,000
$800,000
$750,000
$700,000
$650,000
$600,000
$550,000
$500,000
$450,000
$400,000
The amount budgeted is based on a franchise agreement for towing services within our
3238000 Franchise Fee-Towing 20,000 corporate limits that was awarded in November 2017.
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
3291000 Engineering Permits 15,000 year and projected activity for next year.
Maintenance Agreement
3344901 Payment 12,676 Funds provided by FDOT to maintain Medians and Rights-of-Way along Biscayne Boulevard.
Revenues received in this category represent base cigarette tax and 8th cent motor fuel tax
which are levied by the State. The portion which comes from cigarette tax is projected to
approximate 82.0% for FY 2024/25 and will be deposited into the General Fund. The
3351200 State Revenue Sharing 1,325,500 remainder is deposited to the Transportation and Street Maintenance Fund.
State Revenue Sharing
$1,500,000
$1,300,000
$1,100,000
$900,000
$700,000
$500,000
$300,000
$100,000
96
City of
Aventur
General Fund-001 ,
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
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
Alcoholic Beverage distributed back to the City.The City's share is approximately 38%of the proceeds of the tax
3351500 License 30,000 collected within the City.
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
3351800 Half Cent Sales Tax 4,000,000 projected activity for next year.
Half Cent Sales Tax
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
lb
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
3382000 County Business Tax 45,000 revenues are remitted to the City.
County Business Tax
$52,000
$50,000
$48,000
$46,000
$44,000
$42,000
$40,000
This amount represents the costs for the building insurance premiums for DSAHS that the
3413500 DSAHS Insurance 200,000 City bills to the school and is reimbursed for
3419500 Lien Search Fees 80,000 Revenue resulting from requests for City lien searches
97
City of
General Fund-001 Aventura
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
Estimated amount of revenue generated by off duty details provided to the City's businesses
3421100 Police Detail Billing 450,000 and condominium associations
Estimated revenue to be received for the Police Officer assigned to Aventura City of
Excellence School (ACES) & Don Soffer Aventura High School (DSAHS) which will be
ACES&DSAHS Police reimbursed to the City by ACES&DSAHS as part of the schools FEFP&referendum funding
3421200 Officer 370,515 for security
Police Services This amount represents the contractual cost to be paid by Aventura Mall for an increase in
3421300 Agreement 2,096,095 the level of policing services that was negotiated in FY 2016/17.
Development Review These are fees charged to developers for costs associated with the interdepartmental review
3425000 Fees 150,000 of new development proposals such as site plans and plats.
This includes non-resident fees for entering the park and user fees associated with the
3472000 Parks&Recreation Fees 700,000 various programs at Founders Park and Waterways Park
3472500 Community Center Fees 600,000 Fees charged for the various programs provided at the Community Recreation Center
Membership&Guest
3473000 Fees 55,000 Membership fees and guest fees charged for use of the Community Recreation Center
3474000 Founders Day 15,000 Sponsorship to offset costs of Founders Day expenditures
This represents fees charged for participants in the City's Summer Recreation Program.This
revenue considers the actual collections in the current fiscal year and projected activity for
3475000 Summer Recreation 450,000 next year.
This represents anticipated revenue of $200,000 from rentals and $250,000 from self
3476001 AACC Fees and Rentals 550,000 presentation tickets
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
3511000 County Court Fines 240,000 current period.
Revenues in this category are generated when the owner of property within the City's
3541000 Code Violation Fines 100,000 corporate limits violates a City code.
Intersection Safety Revenues generated from the Intersection Safety Camera Program. Projection is based on
3542000 Camera Program 2,749,990 conservative historical data.
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
3611000 Interest Earnings 1,500,000 rate and the amount of pooled dollars available for investment.
3644200 Sale of Assets 5,000 Revenue resulting from the sale of old/obsolete and surplus assets
Revenue resulting from the surcharge fees for providing credit cards to customers as a
3691101 Convience Fee 84,500 source of payment.This account has offsetting expenditures.
3699000 Misc.Revenues 20,000 Any other revenues not otherwise classified.
Transfer from Building This amount represents the costs for the services that are provided to the Building Fund from
3811014 Fund 1 608,030 lthe Departments in the General Fund.
Total Revenues $ 54,320,257
98
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
City Commission
99
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
This page has intentionally been left blank
100
City of
City Commission
Fiscal Year 2024125
Departmental Budget Summary
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
Iquality of life for all residents.
City Commission Trends
$500,000
$450,000
$400,000
$350,000
■Other Operating Expenses
$300,000
Commodities
$250,000
$200,000 ■Other Charges&Services
$150,000 ■ Personal Services
$100,000
$50,000
Actual Amount Actual Amount Amended Budget Commission
2021/22 2022/23 2023/24 Approval2024/25
IN ir Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
1000/2999 Personal Services $ 65,301 $ 65,096 $ 148,284 $ 30,467 224,890
4000/4999 Other Charges&Services 72,212 84,259 93,032 51,410 147,897
5000/5399 Commodities 6,433 23,791 3,900 3,022 16,000
5400/5499 Other Operating Expenses 32,492 40,549 56,625 58,300 79,500
otal Expenditures $ 176,438 $ 213,695 $ 301,841 $ 143,199 468,287
101
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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102
City Commission
Organization
City/Commission
Mayor (1)
Commissioners (6)
Budgeted
Position Title 2021/22 2022/23 202q3/2 2024/25
Mayor 1.0 1.0 1.0 1.0
103
Commissioner 1.0 1.0 1.0 1.0
Commissioner 1.0 1.0 1.0 1.0
Commissioner 1.0 1.0 1.0 1.0
Commissioner 1.0 1.0 1.0 1.0
Commissioner 1.0 1.0 1.0 1.0
Commissioner 1.0 1.0 1.0 1.0
City of -
City Commission
Fiscal Year 2024/25
001-0101-511
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Personal
1210 Commission Salaries $ 56,906 $ 55,321 $ 55,000 $ 25,529 $ 55,000
2101 FICA 8,109 9,393 7,452 4,676 14,068
2301 Health,Life&Disability - 82 85,705 116 155,583
2401 Workers'Compensation 286 300 127 146 239
Subtotal $ 65,301 $ 65,096 $ 148,284 $ 30,467 224,890
Other Charges
4001 Travel&Per Diem $ - $ - $ 6,100 $ 7,530 $ 15,000
4030 Legislative Expenses 72,212 80,759 83,182 43,880 128,897
4650 R&M-Office Equipment - 3,500 3,750 - 4,000
Subtotal $ 72,212 $ 84,259 $ 93,032 $ 51,410 147,897
5101 Commodities Office Supplies $ 1,425 $ 1,898 $ 400 $ 496 $ 1,000
5290 Other Operating Supplies 5,008 21,893 3,500 2,526 15,000
Subtotal $ 6,433 $ 23,791 $ 3,900 $ 3,022 16,000
Other Operating Expenses
5410 Subscriptions&Memberships $ 7,191 $ 15,043 $ 17,025 $ 19,122 $ 22,000
5420 Conferences&Seminars 14,328 24,102 27,100 39,178 45,000
5981 High School Scholarship 10,973 1,404 12,500 - 12,500
Subtotal $ 32,492 $ 40,549 $ 56,625 $ 58,300 79,500
Total City Commission $ 176,438 $ 213,695 $ 301,841 $ 143,199 468,287
104
City of
City Commission
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
1210 Commission Salaries $ 55,000 (1)Mayor&(6)Commissioners
2101 FICA 14,068 Social Security&Medicare taxes
Estimated annual employee costs for health, dental, life & disability insurance
2301 Health,Life&Disability 155,583 benefits
2401 Workers'Compensation 239 Allocated cost of workers'compensation premiums paid
Costs associated with travel to US Conference of Mayors, Miami-Dade Days in
Tallahassee, FL, CSUSA Conference & any other miscellaneous trainings
4001 Travel&Per Diem 15,000 throughout the year
$18,063.15 established per Commissioner to offset expenditures incurred in the
4030 Legislative Expenses 128,897 performance of their official duties
Costs associated with ongoing support for the Request to Speak Solution in
4650 R&M-Office Equipment 4,000 Commission Chambers
5101 Office Supplies 1,000 Office supplies for the City Commission,i.e.business cards,etc.
Costs associated with items that are not classified in another line item. i.e. food
5290 Other Operating supplies 15,000 for Commission during workshops,uniforms&etc.
Memberships to the following organizations:Aventura Marketing Council, Florida
League of Cities, Florida League of Mayors, Miami-Dade League of Cities,
5410 Subscriptions&Memberships 22,000 National League of Cities&other miscellaneous subscriptions&memberships
Conferences & seminars with the following organizations to keep informed of
changing and new developments in local government: Florida League of Cities,
Miami-Dade League of Cities, US Conference of Mayors, National Schools
Conference, Miami-Dade Days, Joint hosting of a Miami-Dade League of Cities
Dinner with Golden Beach and Sunny Isles & miscellaneous conferences,
5420 Conferences&Seminars 45,000 seminars and dinner meetings at organizations
The City Commission establishes one(1)annual scholarship for Aventura senior
Krop High School students,one(1)scholarship opportunity to a senior who will be
5981 High School Scholarship 1 12,500 lattending DSAHS and$10,000 for the DSAHS Prom
Total City Commission $ 468,287
105
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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106
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Office of the City Manager
107
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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108
City of
Office of the City Manager
Fiscal Year 2024/25
Departmental Budget Summary
Department Description
The Office of the City Manager maintains 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 o
all functions and activities of the City's operations, preparation of the annual budget and 5-year CIP document and ensures
the propert implementation of policies and ordinances adopted by the City Commission. The Office of the City Manager
provides recommendations and solutions to community concersn and utilizes a customer service focus process to respond
Ito citizen requests.
Office of the City Manager Trends
$1,800,000
$1,600,000 00
$1,400,000 ` ■ Grants&Aides
$1,200,000 ;0 Other Operating Expenses
$1,000,000
Commodities
$800,000
$600,000 Other Charges&Services
$400,000 Contractual Services
$200,000 ■ Personal Services
Actual Amount Actual Amount Amended Budget Commission
2021/22 2022/23 2023/24 Approval
2024/25
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
1000/2999 Personal Services $ 843,155 $ 969,832 $ 998,969 $ 521,708 $ 1,111,642
3000/3999 Contractual Services 234,620 248,195 265,400 123,780 272,000
4000/4999 Other Charges&Services 89,703 137,068 134,585 41,367 118,100
5000/5399 Commodities 4,725 12,836 10,500 3,887 24,000
5400/5499 Other Operating Expenses 17,796 22,814 83,500 10,949 65,500
otal Operating Expenditures $ 1,189,999 $ 1,390,745 $ 1,492,954 $ 701,691 $ 1,591,242
8300/8399 Grants&Aides $ - $ - $ 140,000 $ 57,500 $
$ 1,189,999 $ 1,390,745 $ 1,632,954 $ 759,191 $ 1,591,242
109
Office of the City Manager
organization Cfiart
kity L • ••-
AssistantiNIU-
to the
Manager City Manager
• •
.wo
Manager
Multimedia
Specialist
Budgeted Personnel Allocation Summary
Position Title "202"712 2023/24 2024/25
City Manager 1.0
Assistant City Manager 1.0
Communications Manager 1.0
Secretary to the City Manager 1.0
Social Media Specialist"
Multimedia Specialist(F/T) 1.0
Multimedia Specialist(P/T) 1.0
Total Full-Time 3.0 5.0 5.0
Total Part-Time mw_1 - i 1.0
Totallj m_k &o,,
*This Position was budgeted,funded and allocated from within the Finance Department
as the Assistant City Manager-Finance and Administration
**This Position was reclassified to the Multimedia Specialist
110
City of -
Office of the City Manager
Fiscal Year 2024/25
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 mid-July 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 budc
10. Oversee capital projects.
11. Issue 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 Measures and Scorecard
City
Manager's Actual Actual Projected Estimate
Performance Measures Objective(s) 2021/22 2022/23 2023/24 2024/25 City Priority/Goal
Citizen Requests&Inquires 3,5 221 266 281 300
Commission Requests 1 64 104 147 168
Community Meetings Attended 5 46 48 66 70 y
v Agenda Back up Items Prepared 1 75 80 90 90 0 a.
m M m
No.of Newsletters&Reports Issued N/A 9 N/A N/A N/A <. 3 T a
O ¢0 H n goo Annual Budget&CIP Prepared 2,6&7 2 2 2 2 B m 0 o U
o School Budget 9 2 2 2 2 E; v 3 N
2 — o m
Capital Projects 6&10 10 15 15 15 a
School Advisory Committee Meetings 5 12 12 12 12
•of time www.cityofaventura.com is available 12 99% 99% 99% 99%
•of time www.aventuracharter.org is available 13 99% 99% 99% 99%
111
City of
Office of the City Manager
Fiscal Year 2024/25
001-0501-512
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Personal Services
1201 Employee Salaries $ 622,057 $ 715,096 $ 709,421 $ 382,316 $ 806,055
1401 Overtime 204 - - - -
1410 Holiday Pay 487 - - - -
2101 FICA 39,679 44,289 54,272 23,889 61,663
2201 Pension 96,792 110,769 113,332 57,988 121,167
2301 Health,Life&Disability 82,520 97,952 120,304 56,032 121,774
2401 Workers'Compensation 1,416 1,726 1,640 1,483 983
Subtotal $ 843,155 $ 969,832 $ 998,969 $ 521,708 $ 1,111,642
Contractual Services
3150 Professional Services $ - $ 6,088 $ - $ 1,400 $ -
3170 Lobbyist Services 60,000 60,000 60,000 30,180 60,000
3492 Social Media 174,620 182,107 205,400 92,200 212,000
Subtotal $ 234,620 $ 248,195 $ 265,400 $ 123,780 $ 272,000
Other Charges
4001 Travel&Per Diem $ 4,842 $ 3,901 $ 10,000 $ 1,542 $ 10,000
4041 Car Allowance 6,000 6,000 6,000 3,000 6,000
4101 Communication Services 3,398 3,784 3,625 1,775 11,500
4420 Leased Equipment - 3,713 32,060 25,596 32,100
4650 R&M-Office Equipment - - 1,900 4,404 17,500
4701 Printing&Binding 4,036 887 1,000 639 1,000
4710 Printing/Newsletter 44,545 97,847 80,000 4,411 40,000
4815 Web Page Maintenance 26,882 20,936 - - -
Subtotal $ 89,703 $ 137,068 $ 134,585 $ 41,367 $ 118,100
5101 Commodities Office Supplies $ 2,239 $ 2,667 $ 2,500 $ 974 $ 3,000
5120 Computer Operating Supplies - - 2,000 669 2,000
5220 Gas&Oil - 60 - 2,016 4,000
5290 Other Operating Supplies 2,486 10,109 6,000 228 15,000
Subtotal $ 4,725 $ 12,836 $ 10,500 $ 3,887 $ 24,000
Other Operating Expenses
5410 Subscriptions&Memberships $ 5,470 $ 11,371 $ 10,000 $ 4,275 $ 10,000
5420 Conferences&Seminars 5,821 5,126 7,500 - 7,500
5441 Computer Subscriptions - 5,914 58,500 3,920 48,000
5901 Contingency 6,505 403 7,500 2,754 -
Subtotal $ 17,796 $ 22,814 $ 83,500 $ 10,949 $ 65,500
Grants&Aides
8301 Other Grants and Aides $ - $ - $ 140,000 $ 57,500 $
Subtotal $ - $ - $ 140,000 $ 57,500 $ -
Total City Manager $ 1,189,999 $ 1,390,745 $ 1,632,954 $ 759,191 $ 1,591,242
112
City of -
Office of the City Manager
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
(1) City Manager, (1)Assistant City Manager, (1)Secretary to City Manager, (1)
1201 Employee Salaries $ 806,055 Communications Manager,&(2)Multimedia Specialist(1 F/T&1 P/T)
2101 FICA 61,663 Social Security&Medicare taxes
Estimated pension contribution paid by the City for each full-time General
2201 Pension 121,167 employee
Estimated annual employee costs for health,dental,life&disability insurance
2301 Health,Life&Disability 121,774 benefits
2401 Workers'Compensation 983 Allocated cost of workers'compensation premiums paid
Costs associated with retaining a professional lobbyist to foster the City's position
3170 Lobbyist Services 60,000 at the state and county level
Costs associated with the Communications Firm monthly fee plus $20,000 for
3492 Social Media 212,000 social media incidentials
Travel and per diem costs associated with attending conferences and seminars
for the following organizations: Florida City and County Management Association
(FCCMA), International City/County Management Association(ICMA), Miami-
Dade City&County Management Association, Miami-Dade City Days&Florida
4001 Travel&Per Diem 10,000 Municipal Communicators Association(FMCA)
4041 Car Allowance 6,000 City Manager receives$500/month for a car allowance
Telephone services for department personnel and services related to the City's
4101 Communication Services 11,500 PEG Channel
Cost of a leased vehicle for Assistant City Manager& rental of two (2) beds at
4420 Leased Equipment 32,100 Camillus House for the year
4650 R&M-Office Equipment 17,500 Maintenance costs associated with the City's PEG channel
Printing costs associated with department projects and needs,i.e. business cards,
4701 Printing&Binding 1,000 envelopes
Cost of printing various documents,informational newsletters and the annual
4710 Printing/Newsletter 40,000 report to the residents
5101 Office Supplies 3,000 General office supplies for staff,i.e.pens,paper,folders,etc.
5120 Computer Operating Supplies 2,000 Costs associated with computer operating supplies,i.e.printer toner
5220 Gas&Oil 4,000 Costs associated with fuel for City vehicles and vessel(s)
Costs associated with other items that are not specifically included in other line
5290 Other Operating Supplies 15,000 items,included in this special awards given by the City Manager
113
City of -
Office of the City Manager
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
Memberships with the following professional organizations and subscriptions:
Florida City & County Manager's Association, Florida Municipal Communicators
Association, Interantional City Management Association, Miami-Dade Country
League of Cities, Miami-Dade County Management Association & miscellaneous
5410 Subscriptions&Memberships 10,000 subscriptions
Conferences&seminars to keep informed of changing&new developments in
the field of City Management,local government&personnel including the
following: Florida City&County Manager's Association, Florida League of Cities,
Florida Municpal Communicators Association Conference, International City
5420 Conferences&Seminars 7,500 Management Association&miscellaneous management seminars
Costs associated with software subscriptions, i.e. maintaing and updating the
5441 Computer Subscriptions 48,000 City's web page and associated online services
Total Office of the City Manager $ 1,591,242
114
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Legal Department
115
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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116
City of -
Legal Department
Fiscal Year 2024/25
Departmental Budget Summary
Department Description
The Legal Department provides legal support and advice to the City Commission, City Manager, Department Directors and
advisory boards on all legal issues affecting the City.
Legal Department Trends
$500,000 '
$450,000
$400,000
$350,000
$300,000
$250,000
Contractual Services
$200,000
$150,000
$100,000
$50,000 r
Actual Amount Actual Amount Amended Budget Commission
2021/22 2022/23 2023/24 Approval
2024/25
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
3000/3999 Contractual Services $ 383,803 $ 385,484 $ 467,500 $ 242,788 $ 500,000
Total Expenditures $ 383,803 $ 385,484 $ 467,500 $ 242,788 $ 500,000
117
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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118
City of Aventura
Legal Department
Fiscal Year 2024125
Objectives
Ensure that the various rules, laws and requirements of state, local and federal governments are understood and
1 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 Measures and Scorecard
Legal City
Performance Measures Objective(s) Priority/Goal
Cn
Positive compliance with all rules and regulations 1,2&4
R ayi a
o y Number of documents prepared 1 &2 a Q, 0
C R _ -n M
Litigation is avoided or concluded to the City's satisfaction 1,2, 3&4 On
n
Number of meetings attended 1 &4 Iv
119
City of
Aventur
Legal Department ,
Fiscal Year 2024/25
001-0601-514
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Contractual Services
3120 Prof.Services-Legal $ 383,803 $ 385,484 $ 467,500 $ 242,788 $ 500,000
Subtotal $ 383,803 $ 385,484 $ 467,500 $ 242,788 $ 500,000
Total Legal $ 383,803 $ 385,484 $ 467,500 $ 242,788 $ 500,000
120
City of -
Legal Deapartment
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
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. The hourly rate increased in
FY 2024/25 to $275/hour from $250/hour in FY 2023/24. Additionally, other
attorneys the City may utilize throughout the year are included in this line item as
3120 1 Prof.Services-Legal I $ 500,000 1well.
Total Legal $ 500,000
121
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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122
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
ur�
i�
i
City Clerk's Office
123
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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124
City of
City Clerk's Office
Fiscal Year 2024/25
Departmental Budget Summary
Department Description
To record and maintain an accurate record of the official actions of the City Commission and Advisory Boards. The City Clerk
serves as the local Elections Supervisor, provides notice of all required meetings, effects legal advertising and responds to
public records requests. The City Clerk implements and maintains records management programs and administers the
publication and supplement of the City Code, as well as amendments to the City Charter. The Office maintains custody of the
City Seal and all City records, assists in the preparation of agenda items, prepares and distributes agenda packages and
provides recaps of applicable meetings.Additionally, the Office of the City Clerk provides certain administrative support to the
City Commission and assists the City Manager's Office with special projects.
City Clerk's Office Trends
$600,000
$500,000
$400,000
■Other Operating Expenses
$300,000 Commodities
$200,000 ■Other Charges&Services
■Personal Services
$100,000
Actual Amount Actual Amount Amended Budget Commission
2021/22 2022/23 2023/24 Approval
2024/25
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category -702021/22 2022/23 Budget2023/24 Actual2023/24 2024/25
1000/2999 Personal Services $ 306,306 $ 341,988 $ 376,143 $ 193,037 $ 460,120
4000/4999 Other Charges&Services 26,565 37,454 71,840 21,708 101,140
5000/5399 Commodities 1,672 1,700 5,750 1,333 5,750
5400/5499 Other Operating Expenses 1,685 1,541 4,750 1,989 10,950
otal Expenditures $ 336,228 $ 382,683 $ 458,483 $ 218,067 $ 577,960
125
OrganizationCity Clerk's Office
Chart
City Clerk
Deputy City Cler
Executive Assist Administrative
to City Clerk Assistant I*
Budgeted
M qn
M F2022123 42 r3124 202412
Position Title
City Clerk 101I
Department
City of
Aventur
City Clerk's Office ,
Fiscal Year 2024/25
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.
g 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 amendments and approved
supplements to same,as well as Resolutions adopted by the City Commission.
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.
g 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 Measures and Scorecard
City Clerk's Actual Actual Projected Estimate City
Performance Measures Objective(s) 2021/22 2022/23 2023/24 2024/25 Priority/Goal
No.of Sets of Minutes Prepared/Approved 1 63 58 50 51
No.of Public Notices Prepared/Posted 2 108 96 77 66
No.of Legal Advertisements Published 2&8 29 27 18 22 y
v No.of Ordinances Prepared/Enacted 5 23 17 11 12 a.
M
No.of Resolutions Prepared/Enacted 5 65 57 60 58 go a
3 0
v No.of Welcome Letters Prepared" 4 144 N/A N/A N/A 0
m
o 0
o No.of Agenda Packages Prepared/Distributed/Posted 9 62 49 40 42 y
No.of Agenda Recaps Prepared/Distributed 1 30 25 16 20 a
No.of Proclamations Issued 4 38 37 20 24
No.of Records Disposition Per State Law" 3&7 418 170 316 237
No.of Commission Candidates Qualified for Election— 6 7 - 3 -
"No longer done by the City Clerk's Office
Amount listed in cubic feet
Includes Regular&Special Elections
127
City of -
City Clerk's Office
Fiscal Year 2024/25
001-0801-519
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Personal Services
1201 Employee Salaries $ 221,800 $ 243,982 $ 255,494 $ 137,252 $ 318,935
1401 Overtime 2,371 2,102 5,000 898 5,000
2101 FICA 16,595 17,079 19,928 9,700 24,781
2201 Pension 30,963 33,572 37,481 17,728 46,578
2301 Health,Life&Disability 34,065 44,702 57,650 27,149 64,411
2401 Workers'Compensation 512 551 590 310 415
Subtotal $ 306,306 $ 341,988 $ 376,143 $ 193,037 $ 460,120
Other Charges
4001 Travel&Per Diem $ - $ - $ 2,000 $ - $ 2,000
4041 Car Allowance 6,000 6,000 6,000 3,000 6,000
4101 Communication Services 840 840 840 420 840
4701 Printing&Binding 190 72 1,500 42 1,500
4730 Records Retention 4,475 2,585 4,500 390 4,500
4740 Ordinance Codification 7,258 2,813 7,000 5,842 1,300
4911 Legal Advertising 6,636 7,672 25,000 12,014 50,000
4915 Election Expenses 1,166 17,472 25,000 - 35,000
Subtotal $ 26,565 $ 37,454 $ 71,840 $ 21,708 $ 101,140
Commodities
5101 Office Supplies $ 1,320 $ 1,700 $ 3,500 $ 950 $ 3,500
5120 Computer Operating Supplies - - 500 - 500
5290 Other Operating Supplies 352 - 1,750 383 1,750
Subtotal $ 1,672 $ 1,700 $ 5,750 $ 1,333 $ 5,750
Other Operating Expenses
5410 Subscriptions&Memberships $ 1,460 $ 1,258 $ 2,050 $ 1,914 $ 2,050
5420 Conferences&Seminars 225 283 2,700 75 2,700
5441 Computer Subscriptions - - - - 6,200
Subtotal $ 1,685 $ 1,541 $ 4,750 $ 1,989 $ 10,950
Total City Clerk $ 336,228 $ 382,683 $ 458,483 $ 218,067 $ 577,960
128
City of -
City Clerk's Office
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
(1) City Clerk, (1) Deputy City Clerk (budgeted beginning in April 2025), (1)
Executive Assistant to City Clerk& (1)Administrative Assistant I (Allocated 50%
1201 Employee Salaries $ 318,935 with the Community Services Department)
1401 Overtime 5,000 Estimated overtime costs
2101 FICA 24,781 Social Security&Medicare taxes
Estimated pension contribution paid by the City for each full-time General
2201 Pension 46,578 employee
Estimated annual employee costs for health, dental, life & disability insurance
2301 Health,Life&Disability 64,411 benefits
2401 Workers'Compensation 415 Allocated cost of workers'compensation premiums paid
Provides for attendance at the International Institute of Municipal Clerks
Conference, Florida Association of City Clerks Conferences, Florida League of
4001 Travel&Per Diem 2,000 Cities Conference,and other professional educational opportunities
4041 Car Allowance 6,000 Department Directors receive$500/month for a car allowance
4101 Communication Services 840 Telephone services for department personnel
Costs associated with the preparation of agendas,manuals,and any other
4701 Printing&Binding 1,500 necessary published materials
Costs associated with the imaging of records to maintain the records
management program, as well as those items associated with storage and
4730 Records Retention 4,500 preservation of records
Additional costs associated with the official codification of City Ordinances and
4740 Ordinance Codification 1,300 Charter Amendments not covered by the annual subscription
Costs incurred to satisfy legal requirements of Florida State Statutes, the Miami-
4911 Legal Advertising 50,000 Dade County Code and the City of Aventura Code
Costs associated with the November 5,2024 Municipal General Election,as well
4915 Election Expenses 35,000 as any special elections scheduled during the fiscal year
5101 Office Supplies 3,500 General supplies for the operation of the City Clerk's Office
5120 Computer Operating Supplies 500 Costs associated with computer supplies,i.e.printer toner
5290 Other Operating Supplies 1,750 Other items not covered under general office supplies
Subscriptions for The Miami Herald and The Daily Business Review publications
as well as memberships with professional organizations such as but not limited to:
Florida Association of City Clerks, International Institute of Municipal Clerks,and
5410 Subscriptions&Memberships 2,050 the Miami-Dade County Municipal Clerks Association
129
City of
City Clerk's Office
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
Provides for attendance at the International Institute of Municipal Clerks
Conference, Florida Association of City Clerks Conferences, Florida League of
5420 Conferences&Seminars 2,700 Cities Conference,and other professional educational opportunities
Costs associated with the subscription service for official codification of City
5441 1 Computer Subscriptions 1 6,200 l0rdinances and Charter Amendments
Total City Clerk's Office $ 577,960
130
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Finance Department
131
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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132
City of
Finance Department
Fiscal Year 2024/25
Departmental Budget Summary
Department Description
The Finance Department provides overall financial and support services to the organization which includes accounting, cash
,management, purchasing,financial planning and budgetary control.
Finance Department Trends
$1,250,000
$1,200,000 Mm
$1,150,000 Other Operating Expenses
$1,100,000 Commodities
■Other Charges&Services
$1,050,000
Contractual Services
$1,000,000
■ Personal Services
$950,000
$900,000
Actual Amount Actual Amount Amended Budget Commission
2021/22 2022/23 2023/24 Approval 2024/25
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
1000/2999 Personal Services $ 1,088,327 $ 1,031,878 $ 1,063,834 $ 519,254 $ 1,107,967
3000/3999 Contractual Services 52,396 55,377 74,200 39,883 66,600
4000/4999 Other Charges&Services 30,945 15,523 24,840 8,793 25,460
5000/5399 Commodities 5,477 3,745 7,500 1,285 7,500
5400/5499 Other Operating Expenses 33,525 16,401 20,825 4,917 17,575
Total Expenditures $ 1,210,670 $ 1,122,924 $ 1,191,199 $ 574,132 $ 1,225,102
133
FinanceDepartment
Organizatidn
Finance Direc
Mai
PurchasingPurchasing Agent
Accountant (2)
Customer Service
Representative II
BudgetedTotal 7.71 MMM
Assistant City Manager-Finance and Administration - - -
Finance Director 1.0 1.0 1.0
Controller 1.0 1.0 1.0
Budget Manager - 1.0 1.0 1.0
Purchasing Agent 1.0 1.0 1.0 1.0
Human Resource Manager* 1.0 - - -
Accountant
Customer Service Representative II 1.0 1.0 1.0 1.0
Budgeted ..
City of -
Finance Department
Fiscal Year 2024/25
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 Obtain Government Finance Officers Association Popular Annual Financial Reporting Award for the Popular Annual Financial Report
each year.
6. Produce/distribute quarterly financial monitoring reports within 30 days of quarter-end.
7. Annually review adequacy of purchasing procedures.
8. Issue purchase orders within two(2)business days of approval.
9. Process all invoices within ten(10)business days of approval.
10. Process bi-weekly payroll/related reports in a timely and accurate manner.
Performance Measures and Scorecard
Finance Actual Actual Projected Estimate city
Performance Measures Objective(s) 2021/22 2022/23 2023/24 2024/25 Priority/Goal
%of idle funds invested in accordance with policy 1 100% 100% 100% 100%
Number of Annual Reports issued prior to 3/31 2 1 1 1 1
Number of GFOA Awards received 3,4&5 3 3 3 3 m
to �
Number of quarterly reports produced timely 6 4 4 4 4 m
m 90
m
v Annually review purchasing procedures 7 1 2 2 1 c
v o) Go v
o %of purchase orders issued within 2 days 8 98% 98% 99% 99% 0
Y
y
%of invoices processed within 10 days 9 99% 99% 99% 99% �
a
Number of bi-weekly payroll processed timely 10 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 4
135
City of
Finance Department
Fiscal Year 2024/25
001-1001-513
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Personal Services
1201 Employee Salaries $ 804,720 $ 738,356 $ 749,491 $ 369,796 $ 786,966
2101 FICA 55,147 54,659 57,336 26,336 60,203
2201 Pension 102,244 107,360 109,325 51,603 113,530
2301 Health,Life&Disability 124,411 129,823 145,951 70,699 146,245
2401 Workers'Compensation 1,805 1,680 1,731 820 1,023
Subtotal $ 1,088,327 $ 1,031,878 $ 1,063,834 $ 519,254 $ 1,107,967
Contractual Services
3180 Medical Exams-New Employees $ 1,075 $ - $ - $ - $ -
3190 Professional Services 4,621 3,011 14,200 11,633 4,600
3201 Professional Services-Auditor 46,700 52,366 60,000 28,250 62,000
Subtotal $ 52,396 $ 55,377 $ 74,200 $ 39,883 $ 66,600
Other Charges
4001 Travel&Per Diem $ 4,774 $ 4,604 $ 7,500 $ 3,802 $ 8,120
4041 Car Allowance 5,839 6,000 6,000 3,000 6,000
4101 Communication Services 1,436 840 840 420 840
4650 R&M-Office Equipment (7,135) - - - -
4701 Printing&Binding 3,399 2,578 3,500 1,366 3,500
4910 Advertising 22,632 1,501 7,000 205 7,000
Subtotal $ 30,945 $ 15,523 $ 24,840 $ 8,793 $ 25,460
5101 Commodities Office Supplies $ 4,067 $ 2,458 $ 4,000 $ 1,285 $ 4,000
5120 Computer Operating Supplies 150 471 2,000 - 2,000
5290 Other Operating Supplies 1,260 816 1,500 - 1,500
Subtotal $ 5,477 $ 3,745 $ 7,500 $ 1,285 $ 7,500
Other Operating Expenses
5410 Subscriptions&Memberships $ 26,666 $ 4,057 $ 5,225 $ 870 $ 5,975
5420 Conferences&Seminars 5,730 4,844 3,600 3,259 6,100
5441 Computer Subscriptions - 6,500 10,000 - 5,000
5450 Training 1,129 632 1,500 630 -
5901 Contingency - 368 500 158 500
Subtotal $ 33,525 $ 16,401 $ 20,825 $ 4,917 $ 17,575
Total Finance $ 1,210,670 $ 1,122,924 $ 1,191,199 $ 574,132 $ 1,225,102
136
City of -
Finance Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
(1)Finance Director,(1)Controller,(1)Budget Manager,(1)Purchasing Agent,(2)
1201 Employee Salaries $ 786,966 Accountant&(1)Customer Service Representative II
2101 FICA 60,203 Social Security&Medicare taxes
Estimated pension contribution paid by the City for each full-time General
2201 Pension 113,530 employee
Estimated annual employee costs for health,dental,life&disability insurance
2301 Health,Life&Disability 146,245 benefits
2401 Workers'Compensation 1,023 Allocated cost of workers'compensation premiums paid
The cost related to the transport of the City's bank deposits by an armored courier
3190 Professional Services 4,600 service
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
3201 Professional Services-Auditor 62,000 services that the City may require
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 Government
Finance Officers Association,Government Finance Officers Association, National
Institute of Governmental Procurement,South Florida Government Finance
4001 Travel&Per Diem 8,120 Officers Association&any other miscellaneous trainings throughout the year
4041 Car Allowance 6,000 Department Directors receive$500/month for a car allowance
4101 Communication Services 840 Includes telephone services for department personnel
4701 Printing&Binding 3,500 Printing of various office supplies,i.e.envelopes
4910 Advertising 7,000 Includes the cost of advertising all bid and RFP notices
5101 Office Supplies 4,000 General office supplies for the department
5120 Computer Operating Supplies 2,000 Estimated costs of computer operating supplies that may be needed in the year
5290 Other Operating Supplies 1,500 Operating supplies required for Finance-related equipment and operations
137
City of -
Finance Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
Includes the cost to fund memberships to the following 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.
Additionally to costs for the following GFOA awards are included in this line item:
Certificate of Achievement in Financial Reporting, Distinguished Budget
Presentation Award&Popular Annual Financial Report&costs for the Certified
Government Finance Officer(CGFO)application,review courses&exam for(1)
5410 Subscriptions&Memberships 5,975 Accountant.
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 Government Finance Officers
Association, Government Finance Officers Association, National Institute of
Government Procurement & South Florida Government Finance Officers
5420 Conferences&Seminars 6,100 Association
5441 Computer Subscriptions 5,000 Subscription to Debt Book for lease&intangible subscription
5901 Contingency 500 Funds for incidential and unexpected items that may come up throughout the year
Total Finance $ 1,225,102
138
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Human Resources Department
139
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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140
City of
Human Resources Department
Fiscal Year 2024/25
Departmental Budget Summary
Department Description
Formerly included as part of the Finance Department, the Human Resources Department was created in FY 2022123 and provides
overall financial and support services to the organization which includes personnel management and risk management.
Human Resources Department Trends
$450,000
$400,000
$30,000
$300,000 Other Operating Expenses
$250,000 � � Commodities
$200,000 Other Charges&Services
$150,000 Contractual Services
$100,000 ■ Personal Services
$50,000
Actual Amount Actual Amount Amended Budget Commission
2021/22 2022/23 2023/24 Approval
2024/25
'Human Resources was budgeted in Finance in FY 2020/21 &FY 2021/22
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
1000/2999 Personal Services $ 153,713 $ 177,325 $ 84,827 $ 244,822
3000/3999 Contractual Services 3,544 7,500 3,119 9,550
4000/4999 Other Charges&Services 57,948 67,140 29,456 71,320
5000/5399 Commodities 293 2,500 594 2,500
5400/5499 Other Operating Expenses 3,722 45,640 46,505 90,855
tal Expenditures $ - 219,220 $ 300,105 $ 164,501 $ 419,047
141
Human Resources Department
Organization Chart
Human •
Budgeted Personnel Allocation Summary
Position Title 11021MI22 2022/23 2023/24 2024/2
Human Resources Director*
Human Resources Specialist""
Human Resources Assistant
Human Resources Assistant(P/T)***
Human Resources Manager"
noTotal Full-Time - 1.0 1.0
W qW Total Part-Time - - 1.0
&otal� - 1.0 2.0 2.0
*Human Resources Manager was promoted to Human Resources Director 1/1/2023
**Previously budgeted in the Finance Department
Human Resources Assistant changed to full-time 10/1/2024
*Human Resources Assisstant reclassified as Human Resources Specialist 4/1/2025
142
City of -
Human Resources
Fiscal Year 2024/25
Objectives
1. Maintain an effective personnel system to allow for timely recruitment and retention of employees.
2. Partner 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. Prepare and maintain the 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 Measures and Scorecard
Human
Resources Actual Actual Projected Estimate city
Performance Measures Objective(s) 2021/22 2022/23 2023/24 2024/25 Priority/Goal
(n
Annual staff development and training 2 N/A 5 3 3
to �
N n
Annually review adequacy of insurance coverage 6 1 1 1 1 m
m GD
m
Employee Engagement Events 1 &5 N/A 16 7 10 S
c
go v
o Number of New Hires—Full-time 1 &4 19 31 27 23 0.
0
Y
O (n
2 Number of New Hires—Part-time 1 &4 11 9 7 13 a
Workers Comp Claims filed 2,6&7 74 18 56 49
143
City of -
Human Resources Department
Fiscal Year 2024/25
001-1101-513
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Personal Services
1201 Employee Salaries $ $ 115,918 $ 135,512 $ 64,734 $ 177,128
1401 Overtime - - - 500
2101 FICA 9,189 10,367 5,148 13,589
2201 Pension 16,500 17,675 8,387 26,150
2301 Health,Life&Disability 11,839 13,458 6,408 27,225
2401 Workers'Compensation 267 313 150 230
Subtotal $ $ 153,713 $ 177,325 $ 84,827 $ 244,822
Contractual Services
3180 Medical Exams-New Employees $ $ 654 $ 4,500 $ 2,666 $ 4,500
3190 Professional Services 2,890 3,000 453 5,050
Subtotal $ $ 3,544 $ 7,500 $ 3,119 $ 9,550
Other Charges
4001 Travel&Per Diem $ $ 2,786 $ 6,000 $ 2,722 $ 7,000
4041 Car Allowance 4,500 6,000 3,000 6,000
4101 Communication Services 780 840 420 1,020
4650 R&M-Office Equipment 7,135 2,000 - -
4701 Printing&Binding 202 1,000 1,325 1,000
4801 Employee Engagement Programs 23,237 31,000 15,663 36,000
4910 Advertising 19,308 20,300 6,326 20,300
Subtotal $ $ 57,948 $ 67,140 $ 29,456 $ 71,320
•5101, Office Supplies $ $ 293 $ 2,000 $ 594 $ 2,000
5120 Computer Operating Supplies - 500 - 500
Subtotal $ $ 293 $ 2,500 $ 594 $ 2,500
Other Operating Expenses
5410 Subscriptions&Memberships $ $ 782 $ 640 $ 634 $ 955
5420 Conferences&Seminars 2,845 5,500 3,398 5,700
5441 Computer Subscriptions - 35,500 42,473 78,000
5450 Training 95 3,500 - 5,200
5901 Contingency - 500 - 1,000
Subtotal $ $ 3,722 $ 45,640 $ 46,505 $ 90,855
Total Human Resources $ $ 219,220 $ 300,105 $ 164,501 $ 419,047
144
City of -
Human Resources Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
(1) Human Resources Director, (.5) Human Resources Specliast & (.5) Human
Resources Assistant (from 10/1/24 - 3/31/25 (1) HR Assistant & from 4/1/25 -
1201 Employee Salaries $ 177,128 9/30/25(1)HR Specialist)
1401 Overtime 500 Estimated overtime costs
2101 FICA 13,589 Social Security&Medicare taxes
Estimated pension contribution paid by the City for each full-time General
2201 Pension 26,150 employee
Estimated annual employee costs for health, dental, life & disability insurance
2301 Health,Life&Disability 27,225 benefits
2401 Workers'Compensation 230 Allocated cost of workers'compensation premiums paid
Medical Exams-New
3180 Employees 4,500 Background screenings and pre-employment drug testing
Cost related to contracting a temporary human resources assistant for events and
scanning projects as well as the administrative fee for the City's Flexible Spending
3190 Prof.Services 5,050 Account(FSA)plan
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, Public Risk Management Conference, Society for
Human Resources Management National Conference, Public Service Human
4001 Travel&Per Diem 7,000 Resources Association Conference&NEOGOV Conference
4041 Car Allowance 6,000 Department Directors receive$500/month for a car allowance
4101 Communication Services 1,020 Telephone services for department personnel
4701 Printing&Binding 1,000 Printing of flyers for employee events and business cards
Cost of engagement programs for City employees: Employee Appreciation Day,
Employee Health fair, Employee Outing, Halloween Employee Event, Holiday
Luncheon, Intern Appreciation Luncheon, Recruitment Promo Items, Take Your
4801 Employee promotional events 36,000 Child to Work Day&Thanksgiving Luncheon
4910 Advertising 20,300 Cost of advertising employment opportunity notices and fees to attend job fairs
5101 Office Supplies 2,000 General office supplies
5120 Computer Operating Supplies 500 Costs of toner and other computer supplies
145
City of -
Human Resources Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
Cost to fund memberships and subscriptions to professional organizations for
department personnel: Florida Public Human Resources Association, Inc.,
Greater Miami Society for Human Resources, Human Resources Association of
Broward County, International Public Management Association for Human
5410 Subscriptions&Memberships 955 Resources&Society for Human Resources Management
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,Society for Human Resource Management National
Conference, NEOGOV conference&other personnel related conferences&
5420 Conferences&Seminars 5,700 seminars
Costs related to the hosted application used by Human Resources to automate
recruitment, onboarding, forms, performance management process, learning
management software subscription as well as costs for pre-employment testing
5441 Computer Subscriptions 78,000 suite and Govinvest-a subscription based service for salary comparisions
Staff training;included in this amount is the SHRM Certification Course&Exam
5450 Training 5,200 for HR Assistant/Specialist
5901 Contingency 1,000 Funds for incidential and unexpected items that may come up throughout the year
Total Human Resources $ 419,047
146
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Information Technology Department
147
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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148
City of
Information Technology Department
Fiscal Year 2024/25
Departmental Budget Summary
Department Description
The Information Technology Department provides a secure computing environment that allows for efficient processing of City
related business.
Information Technology Department Trends
$1,400,000 �
$1,200,000 AMEML-
$1,000,000 ■Other Operating Expenses
$800,000
Commodities
$600,000 ■Other Charges&Services
$400,000 Contractual Services
■Personal Services
$200,000
Actual Amount Actual Amount Amended Budget Commission
2021/22 2022/23 2023/24 Approval
2024/25
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
1000/2999 Personal Services $ 774,895 $ 891,710 $ 840,938 $ 308,819 $ 758,279
3000/3999 Contractual Services 9,777 7,223 15,000 723 15,000
4000/4999 Other Charges&Services 304,345 299,207 404,510 138,922 183,760
5000/5399 Commodities 13,026 7,550 18,000 544 12,000
5400/5499 Other Operating Expenses 4,922 5,744 8,700 22,194 281,500
Total Expenditures $ 1,106,965 $ 1,211,434 $ 1,287,148 $ 471,202 $ 1,250,539
149
Information Technology Department
Organization Chart
information Te • •• Director
Project
6Lanager*****
IT
O•-ratio •-
Manager*
Senior •rk Network
Administrator" Administrator'
SupportIT
Specialist""
Budgeted Personnel Allocation Summary
Position Title F2022123 2023/24 2024/25
Information Technology Director
Assistant IT Director
IT Operations/Cybersecurity Manager*
Senior Network Administrator"
Network Administrator"*
IT Support Specialist****
Project Manager*****
Total 5.0 5.0 5.0 6.0
*IT Operations Manager renamed during FY 2023/24 to add Cybersecurity
**Network Administrator II renamed during FY 2023/24 to Senior Network Administrator
***Network Administrator I renamed during FY 2023/24 to Network Administrator
****IT Support/Project Specialist renamed during FY 2023/24 to IT Support Specialist
*****Project Manager to be paid with American Rescue Plan Act("ARPA")Funds through
1213112026
150
City of -
Information Technology
Fiscal Year 2024/25
Objectives
1. Provide a secure computer network for applications,sharing of common files,email,etc.for City staff.
2. Provide a central computer system that serves the information management needs of all departments.
3. Provide help desk support and services to all City staff.
4. Develop a 3 to 5-year replacement cycle for computing equipment.
5. Expand E-Government applications and services.
6. Provide training on computer applications and computer-related topics.
Performance Measures and Scorecard
Information
Technology Actual Actual Projected Estimate city
Performance Workload Indicators Objective(s) 2021/22 2022/23 2023/24 2024/25 Priority/Goal
%of time computer network is operational 4 99% 99% 99% 99% y
m
%of time ACES computer network is operational 4 99% 99% 99% N/A
v p p 0'
m
v Number of workstations supported 3,5,6&8 1,690 1,690 1,600 1,600 -n a
S. r
Number of physical servers supported 1,2&4 20 20 20 20 9:
o E.
oNumber of virtual servers supported 1,2&4 38 44 46 50 y
Number of help desk support cases 5 5,781 6,111 5,514 6,000 a
Number of training sessions held 8 4 4 4 4
151
City of
Information Technology Department
Fiscal Year 2024/25
001-1201-513
on Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Personal Services
1201 Employee Salaries $ 551,873 $ 660,410 $ 583,262 $ 212,625 $ 523,322
2101 FICA 39,230 44,388 44,620 15,924 40,034
2201 Pension 76,026 76,293 83,519 29,244 74,758
2301 Health, Life&Disability 106,517 109,158 128,190 50,548 119,485
2401 Workers'Compensation 1,249 1,461 1,347 478 680
Subtotal $ 774,895 $ 891,710 $ 840,938 $ 308,819 $ 758,279
Contractual Services
3190 Professional Services $ 9,777 $ 7,223 $ 15,000 $ 723 $ 15,000
Subtotal $ 9,777 $ 7,223 $ 15,000 $ 723 $ 15,000
Other
4001 Travel&Per Diem $ 2,273 $ 5,119 $ 9,200 $ 2,338 $ 9,000
4041 Car Allowance 6,000 4,870 6,000 2,760 6,000
4101 Communication Services 6,797 7,344 8,260 3,042 8,260
4650 R&M-Office Equipment 266,821 256,141 350,750 130,455 160,000
4701 Printing&Binding 106 72 - 327 500
4852 Email Hosting Services 22,348 25,661 30,300 - -
Subtotal $ 304,345 $ 299,207 $ 404,510 $ 138,922 $ 183,760
•5101, Office Supplies $ 1,096 $ 808 $ 2,000 $ 263 $ 2,000
5120 Computer Operating Supplies 11,930 6,742 16,000 281 10,000
Subtotal $ 13,026 $ 7,550 $ 18,000 $ 544 $ 12,000
Other Operating Expenses
5410 Subscriptions&Memberships $ 521 $ 920 $ 1,400 $ 300 $ 1,400
5420 Conferences&Seminars 899 828 2,300 379 2,300
5441 Computer Subscriptions - - - 17,769 271,300
5450 Training 3,502 3,996 5,000 3,746 6,500
Subtotal $ 4,922 $ 5,744 $ 8,700 $ 22,194 $ 281,500
Total Information Technology $ 1,106,965 $ 1,211,434 $ 1,287,148 $ 471,202 $ 1,250,539
152
City of -
Information Technology Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
(1) Information Technology Director, (1) Operations/Cybersecurity Manager, (1)
Senior Network Administrator, (1) Network Administrator & (1) IT Support
1201 Employee Salaries $ 523,322 Specialist
2101 FICA 40,034 Social Security&Medicare taxes
Estimated pension contribution paid by the City for each full-time General
2201 Pension 74,758 employee
Estimated annual employee costs for health,dental,life&disability insurance
2301 Health,Life&Disability 119,485 benefits
2401 Workers'Compensation 680 Allocated cost of workers'compensation premiums paid
Costs associated with utilizing professional services for the City's technoloy,
3190 Professional Services 15,000 security and applications
Costs of employees attending conferences and seminars in order to stay current
in their field: Central Square User Training, Educational Technology Conference,
FDLE CJIS Training Symposium, Florida Local Government Information Systems
4001 Travel&Per Diem 9,000 Association&other conferences,trainings&seminars
4041 Car Allowance 6,000 Department Directors receive$500/month for a car allowance
4101 Communication Services 8,260 Telephone and wireless data access for department personnel
Maintenance and support for hardware and associated software,alongside other
significant hardware maintenance contracts,including networking equipment,
4650 R&M-Office Equipment 160,000 security solutions,and backup solutions
Costs associated with printing items for department,i.e.business cards&training
4701 Printing&Binding 500 posters
5101 Office Supplies 2,000 Office supplies for staff
Cost of minor supplies such as UPS, eternal storage, multi-factor authentication
5120 Computer Operating Supplies 10,000 tokens,Webacams, Printers&etc.to maintain existing systems
Memberships with professional organizations and subscriptions: Florida
Association of Educational Data Systems, Florida Local Government Information
5410 Subscriptions&Memberships 1,400 Systems Association&technical resource subscriptions
Funding to keep informed of changing and new developments in the field of local
government information technology, communications and personnel as follows:
Central Square User Training Conferences, Educational Technology
Conferences, FDLE CJIS Training Symposium, Florida Local Government
Information Systems Association & other computer related courses for
5420 Conferences&Seminars 2,300 certification and seminars
The recurring cost associated with the industry's emerging change from a
perpetual licensing model to a subscription model. Included in this are the costs
5441 1 Computer Subscriptions 1 271,300 lassociated with providing e-mail,virus protection and spam filtering for City staff.
153
City of -
Information Technology Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
Ongoing training for all personnel in the department including classes towards
5450 Training 6,500 certification
Total Information Technology $ 1,250,539
154
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Police Department
155
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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156
City of
Police Department
Fiscal Year 2024/25
Departmental Budget Summary
Department Description
The Police Department is professional,full service and community-oriented. The Department responds to all calls for service in a
timely and professional manner and ensures that all crimes are thoroughly investigated and those who are arrested are
successfully prosecuted. The Police Department interacts with the community and creates partnerships that enhance la
enforcement,crime prevention and quality of life issues.
Police Department Trends
$30,000,000
$25,000,000
■ Debt Service
$20,000,000 Other Operating Expenses
$15,000,000 Commodities
$10,000,000 ■Other Charges&Services
Contractual Services
$5,000,000
■ Personal Services
Actual Amount Actual Amount Amended Budget Commission
2021/22 2022/23 2023/24 Approval
2024/25
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
1000/2999 Personal Services $ 20,063,513 $ 20,115,787 $ 21,858,731 $ 10,545,753 $ 22,906,654
3000/3999 Contractual Services 796,877 839,395 815,000 454,650 890,000
4000/4999 Other Charges&Services 1,099,374 1,141,647 887,075 315,336 957,850
5000/5399 Commodities 626,667 568,115 697,500 278,371 687,500
5400/5499 Other Operating Expenses 66,265 66,923 450,100 263,090 636,340
Total Operating Expenditures $ 22,652,696 $ 22,731,867 $ 24,708,406 $ 11,857,200 $ 26,078,344
7000/7999 Debt Service $ - $ 68,627 $ - $ - $ 68,630
Total Expenditures $ 22,652,696 $ 22,800,494 $ 24,708,406 $ 11,857,200 $ 26,146,974
157
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
This page has intentionally been left blank
158
Police .
partment
Organization Ch•
aQolice De
159
a � '
Florida
Chief of Police
Deputy Chief
Of Police
Internal Affairs Staff inspection/
Accreditation
Executive
Assistant
Administrative Operations Specialized Services
Services
Major Major
Major Captain(2) Captain(1)
Sergeant(1) Sergeant(10) Sergeant(1)
Officer(2) Officer(55) Detective(9)
911 Manager Community Policing Officer(2) Property Room/
Comm Supervisor(4) Marine Patrol (N/A) Crime Scene Supervisor
Comm Officer III (4) Police Service Aide(4) Crime Scene/Property Room
Comm Officer II (3) School Resource Officer(2) Custodian II
Comm Officer(4) * (1)Allocated to ACES Crime Scene/Property Room
Records Manager * (1)Allocated to DSAHS Custodian I
Records Clerk(3) Crime Prevention Coordinator Administrative Assistant III
Records Supervisor Traffic Officer(5) Task Force Detective(3)
Fleet Mgr/Quartermaster
Emergency Vehicle Technician
Fleet Maintenance Worker
Personnel/Training Specialist(2)
BudgetedPolice Department
Chief of Police 1.0 1.0 1.0
Public Records Specialist was reclassified to Records Supervior in FY 2024/25
160
Deputy Chief of Police - - - 1.0
Major 3.0 3.0 3.0 3.0
Captain 5.0 5.0 5.0 3.0
Sergeant 13.0 13.0 13.0 12.0
Detective 11.0 12.0 12.0 12.0
Police Officer 59.0 60.0 61.0 66.0
Crime Prevention Coordinator 1.0 1.0 1.0 1.0
Property Room/Crime Scene Supervisor 1.0 1.0 1.0 1.0
Crime Scene/Property Room Custodian II 1.0 1.0 1.0 1.0
Crime Scene/Property Room Custodian I 1.0 1.0 1.0 1.0
Police Service Aide 4.0 4.0 4.0 4.0
Records Manager 1.0 1.0 1.0 1.0
Records Clerk 3.0 3.0 3.0 3.0
Public Records Specialist* 1.0 1.0 1.0 -
Records Supervisor 1.0
911 Manager 1.0 1.0 1.0 1.0
Police Communication Supervisor 3.0 4.0 4.0 4.0
Police Communication Officer III 6.0 4.0 4.0 4.0
Police Communication Officer II 2.0 1.0 3.0 3.0
Police Communication Officer 5.0 6.0 4.0 4.0
Executive Assistant 1.0 1.0 1.0 1.0
Administrative Assistant III 2.0 1.0 1.0 1.0
Personnel&Training Specialist 2.0 2.0 2.0 2.0
Fleet Manager/Quartermaster 1.0 1.0 1.0 1.0
Emergency Vehicle Technician 1.0 1.0 1.0 1.0
Fleet Maintenance Worker 1.0 1.0 1.0 1.0
City of Aventura
Police Department
Fiscal Year 2024/25
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.
161
City of -
Police Department
Fiscal Year 2024/25
Objectives
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 Measures and Scorecard
Police Actual Actual Projected Estimate city
Performance Workload Indicators Objective(s) 2021/22 2022/23 2023/24 2024/25 Priority/Goal
Man-hours assigned to traffic flow issues 6 12,000 12,200 12,500 13,000
Progress toward National Re-accreditation 3 100% 100% 100% 10%
Personnel hired 1 9 12 14 10
Community programs 4&5 20 22 25 30
(n
Community presentations 4&5 15 15 15 20 m
N n <_
C n
Community involvement activities 4&5 20 20 25 30 m v
m m GD m
v m a <
g Man hours assigned to School Resources 2 5,355 4,500 4,500 4,500 QD 9' r- QD
Qo v 0
o Calls for service 7 19,964 18,968 19,940 2,040 v 0
O
2 Arrests 3&6 906 979 820 920 a
Accidents 6 1,871 1,775 1,904 2,004
Traffic citations 6 6,796 6,892 4,900 5,300
Parking citations issued 6 1,297 1,620 1,096 1,196
Part 1 crimes reported N/A 1,759 1,827 1,980 2,080
Customer service surveys 4&5 720 750 750 750
162
City of
Police Department
Fiscal Year 2024/25
001-2001-521
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Personal Services
1201 Employee Salaries $ 11,591,707 $ 11,481,722 $ 12,242,638 $ 5,962,909 $ 13,131,072
1390 Court Time 85,375 96,103 90,000 45,650 90,000
1401 Overtime 1,635,841 1,597,698 1,200,000 969,038 1,200,000
1410 Holiday Pay 303,532 243,109 275,000 115,047 275,000
1420 Extra Duty Detail 431,234 539,150 450,000 215,671 450,000
1501 Police Incentive Pay 79,087 76,277 73,860 36,293 76,560
2101 FICA 999,951 1,023,068 1,096,360 502,977 1,164,531
2201 Pension 2,529,392 2,481,418 3,457,621 1,313,022 3,692,747
2301 Health, Life&Disability 2,114,267 2,062,630 2,421,485 1,133,189 2,486,311
2401 Workers'Compensation 293,127 514,612 551,767 251,957 340,433
Subtotal $ 20,063,513 $ 20,115,787 $ 21,858,731 $ 10,545,753 $ 22,906,654
Contractual Services
3170 Temporary Staff $ 9,632 $ 45,151 $ - $ 19,159 $ -
3180 Medical Exams 8,971 13,991 30,000 6,350 50,000
3190 Traffic Safety Program 771,770 740,253 775,000 429,141 800,000
3192 Professional Services 6,504 40,000 10,000 - 40,000
Subtotal $ 796,877 $ 839,395 $ 815,000 $ 454,650 $ 890,000
Other
4001 Travel&Per Diem $ 21,552 $ 21,714 $ 30,000 $ 4,225 $ 35,000
4040 Administrative Expenses 9,740 21,565 26,500 3,811 30,000
4042 Recruiting&Hiring Expense 8,750 12,591 15,000 5,301 40,000
4043 CALEA Accreditation 3,403 4,770 10,000 - 20,000
4050 Investigative Expense 20,542 16,885 28,000 2,489 30,000
4101 Communication Services 146,847 135,629 150,000 73,539 156,950
4201 Postage 2,812 4,120 4,500 1,384 4,500
4420 Leased Equipment 78,899 56,247 100,000 9,059 41,400
4440 Copy Machine Costs 1,642 841 5,000 567 5,000
4610 R&M-Vehicles 267,695 328,970 309,225 161,599 400,000
4645 R&M-Equipment 394,409 383,095 203,850 51,834 190,000
4650 R&M-Office Equipment 138,000 149,939 - - -
4701 Printing&Binding 5,083 5,281 5,000 1,528 5,000
Subtotal $ 1,099,374 $ 1,141,647 $ 887,075 $ 315,336 $ 957,850
Commodities
5101 Office Supplies $ 13,722 $ 10,594 $ 15,000 $ 3,914 $ 15,000
5120 Computer Operating Supplies 11,495 10,717 16,000 636 16,000
5220 Gas&Oil 374,100 326,942 400,000 126,031 350,000
5240 Uniforms 40,472 42,945 45,000 29,042 65,000
5245 Uniform Allowance 82,909 79,000 85,000 38,015 85,000
5266 Photography 279 667 1,500 678 1,500
5270 Ammunition 42,194 46,448 55,000 52,618 75,000
5290 Other Operating Supplies 61,496 50,802 80,000 27,437 80,000
Subtotal $ 626,667 $ 568,115 $ 697,500 $ 278,371 $ 687,500
Other Operating Expenses
5410 Subscriptions&Memberships $ 6,961 $ 7,293 $ 7,500 $ 8,224 $ 10,000
5430 Educational Assistance 2,296 4,089 3,500 492 3,500
5441 Computer Subscriptions - 2,040 374,100 230,685 492,840
5450 Training 57,008 53,501 65,000 23,689 130,000
Subtotal $ 66,265 $ 66,923 $ 450,100 $ 263,090 $ 636,340
163
City of Aventura
Police Department
Fiscal Year 2024/25
001-2001-521
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
7130 Principal Payments $ $ 64,479 $ - $ - $ 56,950
7230 Interest Payments 4,148 11,680
Subtotal $ $ 68,627 $ - $ - $ 68,630
Total Police $ 22,652,696 $ 22,800,494 $ 24,708,406 $ 11,857,200 $ 26,146,974
164
City of -
Police Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
(1) Chief of Police, (1) Deputy Chief of Police, (3) Majors, (3) Captain, (12)
Sergeant, (12) Detective, (66) Police Officer, (1) Crime Prevention Coordinator,
(1) Property Room/Crime Scene Supervisor, (1) Crime Scene/Property Room
Custodian II, (1) Crime Scene/Property Room Custodian I, (4) Police Service
Aide, (1) Records Manager, (3) Records Clerk, (1) Records Supervisor, (1) 911
Manager, (4) Communication Supervisor, (4) Communication Officer III, (3)
Communication Officer II, (4)Communication Officer, (1)Executive Assistant, (1)
Administrative Assistant III, (2) Personnel & Training Specialist, (1) Fleet
Manager/Quartermaster, (1) Emergency Vehicle Technician & (1) Fleet
1201 Employee Salaries $ 13,131,072 Maintenance Worker
1390 Court Time 90,000 Overtime and standby court time
Anticipated and unanticipated manpower hours such as major criminal
investigations, personnel shortages, training, City events, natural and manmade
1401 Overtime 1,200,000 disasters,holiday details,homeland security and various dignitary details
1410 Holiday Pay 275,000 Estimated costs with funding holiday pay for shift employees
Estimated costs associated with off duty details provided to the City's businesses
and condominium associations.This is offset by the Police Detail Billing Revenue
1420 Extra Duty Detail 450,000 (3421100)
Mandated by the State of Florida for rewarding sworn personnel who have
1501 Police Incentive Pay 76,560 obtained additional education
2101 FICA 1,164,531 Social Security&Medicare taxes
Actuarially calculated contribution that the City is required to contribute to fund the
benefits paid to the retirees of the Police Retirement Plan&the estimated
2201 Pension 3,692,747 pension contribution paid by the City for each full-time General employee
Estimated annual employee costs for health, dental, life & disability insurance
2301 Health,Life&Disability 2,486,311 benefits
2401 Workers'Compensation 340,433 Allocated cost of workers'compensation premiums paid
All police officers are required to have a physical exam prior to employment or as
required per departmental policy for specialized units, included in this is Blue Line
3180 Medical Exams 50,000 Counseling
Costs associated with the Intersection Traffic Safety Camera Program including
payments to the vendor for the equipment and the use of contractual employees
3190 Traffic Safety Program 800,000 to review the violations
Costs associated with outsourcing the administration of promotional testing,
Miami-Dade County court subpoena program and arrest form program fees,
3192 Professional Services 40,000 document imaging,attorney fees and other professional services
4001 Travel&Per Diem 35,000 Travel and other expenses associated with employees on City business/training
Awards, Officer/Civilian of the Year ceremony, employee plaques and other
4040 Administrative Expenses 30,000 expenses not directly tied to a specific function or account
165
City of -
Police Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
4042 Recruiting&Hiring Expense 40,000 Department recruitment of personnel and pay for required pre-hire testing
Costs associated with the Department becoming nationally accredited with the
Commission on Accreditation for Law Enforcement Agencies ("CALEA") and
4043 CALEA Accreditation 20,000 conference attendance
Costs associated with the Detectives in Specialized Services and Crime Scene to
complete criminal investigations,crime scene processing and transcription of
4050 Investigative Expense 30,000 taped statements
Mobile phones, cellular lines for data transmission, vehicle GPS, computer
4101 Communication Services 156,950 system communications and other communication devices.
4201 Postage 4,500 Estimated costs for mailing of correspondence&certified mail
4420 Leased Equipment 41,400 Covers costs for leased equipment
4440 Copy Machine Costs 5,000 Costs associated with rentals,leases and repairs for the copy machines
Costs associated with the repair and maintenance of department vehicles,
including preventative maintenance, damage repair and replacement of worn
4610 R&M-Vehicles 400,000 and/or broken parts not covered under warranty
Repair and maintenance of Police Department radios,computers,GPS systems,
4645 R&M-Equipment 190,000 LPR system, In Car Video and other equipment
Printing of materials for the police department used in official police or City
4701 Printing&Binding 5,000 business,i.e.business cards&letterhead
5101 Office Supplies 15,000 Office supplies i.e.,copy paper,folders,staples,etc.
Costs associated with computer operating supplies i.e., printer ink, batteries,
5120 Computer Operating Supplies 16,000 toner,etc.
5220 Gas&Oil 350,000 Costs associated with fuel for City vehicles and vessel(s)
Uniforms and accessories worn by both police and civilian personnel of the Police
5240 Uniforms 65,000 Department
Each employee required to wear a uniform receives an allowance for uniform
maintenance and cleaning,this is paid 50%in October and 50%in April each
5245 Uniform Allowance 85,000 fiscal year
5266 Photography 1,500 Supplies for crime scene or other department related photos
5270 Ammunition 75,000 Tasers,ammunitions,duty and training ammo for police officer use
5290 Operating Supplies 80,000 Supplies and items needed for the daily operation of the Police Department
166
City of -
Police Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
Costs associated with this line item are subscriptions to professional journals,and
5410 Subscriptions&Memberships 10,000 membership in professional and regional law enforcement organizations
Reimbursement for employees up to 75% of the state tuition rate for college
5430 Educational Assistance 3,500 courses and/or college degrees that are related to their job functions
5441 Computer Subscriptions 492,840 OSSI and other software maintenance and upgrades
Police academy training, maintaining state standards and having a highly trained,
5450 Training 130,000 professional police force
7130 Principal Payments 56,950 Lease principal payment as required by GASB 87
7230 Interest Payments 11,680 1 Lease interest payment as required by GASB 87
Total Police $ 26,146,974
167
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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168
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Community Development Department
169
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
This page has intentionally been left blank
170
City of
Community Development
Fiscal Year 2024/25
Departmental Budget Summary
Department Description
The Community Development Department is composed of four (4) 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; this division was moved to the Building Fund in FY 2022/23 to comply with the Building
Construction Standards - Enforcement, Chapter 553.80 Section (7)(a)4. of the Floida Statutes. Code Compliance is
responsible for City Code enforcement. Local Business Tax Receipts is responsible for the issuance and enforcement o
Local Business Tax Receipts. This Department strives to provide efficient and professional "one-stop" customer service at a
centralized location.
Community Development Department Trends
$5,000,000
$4,500,000
$4,000,000
$3,500,000 Other Operating Expenses
$3,000,000 Commodities
$2,500,000 ■ Other Charges&Services
$2,000,000 Contractual Services
$1,500,000
■ Personal Services
$500,000
Actual Amount Actual Amount Amended Budget Commission
2021/22 2022/23 2023/24 Approval 2024/25
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
1000/2999 Personal Services $ 799,327 $ 435,682 $ 454,464 $ 252,053 $ 503,546
3000/3999 Contractual Services 4,128,225 52,289 105,000 38,329 70,000
4000/4999 Other Charges&Services 60,852 28,057 42,328 12,943 19,528
5000/5399 Commodities 8,224 3,483 4,500 1,602 4,500
5400/5499 Other Operating Expenses 3,244 5,860 6,300 2,374 14,850
Total Expenditures $ 4,999,872 $ 525,371 $ 612,592 $ 307,301 $ 612,424
171
Community Development
Department
General Fund
Organization Chart
Community
Development
' A
•• - Planning
IBuilding
• • • •
• •
Official Code
Compliance
Officer"
Customer
Service Rep III*
Budgeted Personnel Allocation Summary
Position Title 7021/22M
2023/24 2024/25
i
DevelopmentCommunity Building •
Operations"Management Assistant-
Operations
OfficerCode Compliance
Officer"Code Compliance
Total Full-Time 6.0 3.4 3.4 3.4
Total Part-Time 1.0 - - -
Total 7.0 3.4 3.4 3.4
*Budgeted in the Building Fund
—Allocated with the Building Fund
-Management Assistant-Administration formerly entitled Executive Assistant/Planning Technician
--Management Assistant-Operations formerly entitled Customer Service Rep II
*"*"*Mangement Assistant-Operations promoted to Operations Manager in FY 2023/24
172
City of -
Community Development Department
Fiscal Year 2024/25
Objectives
1. Provide customer-focused technical assistance to the community.
2 Provide staff support for land planning and development,zoning, business tax receipts,code compliance, intersection safety, records and lien
request services.
Provide staff support and training for the Department's TRAKiT software for Code, Planning and Zoning and Local Business Tax Receipt
3. functions.
4 Facilitate submission of all planning,zoning and local business tax receipts and project forms digitally via the City's website and implement
digital submission of project plans.
5 Initiate a running,voluntary customer survey to measure satisfaction with technical assistance and customer service with land development,
variance applications and business regulation.
Performance Measures and Scorecard
Community
Development Actual Actual Projected Estimate City
Performance Workload Indicators Objective(s) 2021/22 2022/23 2023/24 2024/25 Priority/Goal
%of Customer Comments Identifying Improvements Needed 1 &5 NA 1% 2% 3%
U)
Average Hours of TRAKiT Training per Employee 3 - 3 3 1 3
U)
2 0.
H No.of Local Business Tax Receipts Issued 2&4 2,333 2,415 2,490 2,500 3 M
m 90
G1
3 -n
No.of Code Warnings and Notice of Violations Issued 2 253 384 295 250 -'a S•
I0.
o No.of Special Master Hearings 2 478 467 502 500 _ v
Y �
O N
2 %of Applications Submitted Digitally 2&4 40% 60% 65% 70% m
a
No.of Land Development Applications Processed(All Types) 2 49 27 25 25
No.of Lien Requests Responded to 2 3,032 3,655 4,000 4,000
173
City of
Community Development Department
Fiscal Year 2024/25
001-4001-524
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Personal Services
1201 Employee Salaries $ 606,039 $ 314,823 $ 318,903 $ 181,827 $ 359,025
1401 Overtime - - 3,000 - 3,000
2101 FICA 46,939 22,990 24,626 12,851 27,695
2201 Pension 66,124 44,179 45,914 24,512 51,595
2301 Health, Life&Disability 73,371 51,902 60,500 31,583 60,929
2401 Workers'Compensation 61854 1,788 1,521 1,280 1,302
Subtotal $ 799,327 $ 435,682 $ 454,464 $ 252,053 $ 503,546
Contractual Services
3101 Building Inspection Services $ 4,011,309 $ 10,339 $ - $ 8,951 $ -
3190 Professional Services 116,916 41,950 105,000 29,378 70,000
Subtotal $ 4,128,225 $ 52,289 $ 105,000 $ 38,329 $ 70,000
Other
4001 Travel&Per Diem $ 914 $ 3,283 $ 6,500 $ 215 $ 6,500
4041 Car Allowance 6,000 4,200 4,200 2,100 4,200
4101 Communication Services 1,722 845 828 510 828
4420 Lease Equipment 2,551 - 2,800 - -
4610 R&M-Vehicles 32 166 1,000 - 1,000
4645 R&M-Equipment 39,665 11,319 22,000 9,026 2,000
4701 Printing 5,524 8,244 3,000 1,092 3,000
4730 Records Retention 4,444 - 2,000 - 2,000
Subtotal $ 60,852 $ 28,057 $ 42,328 $ 12,943 $ 19,528
•5101, Office Supplies $ 4,885 $ 3,016 $ 1,000 $ 893 $ 1,000
5120 Computer Operating Supplies 523 233 2,100 223 2,100
5220 Gas&Oil 442 234 500 231 500
5240 Uniforms 213 - 400 255 400
5290 Other Operating Supplies 2,161 - 500 - 500
Subtotal $ 8,224 $ 3,483 $ 4,500 $ 1,602 $ 4,500
Other Operating Expenses
5410 Subscriptions&Memberships $ 1,477 $ 1,030 $ 300 $ 160 $ 1,100
5420 Conferences&Seminars 1,538 4,755 4,000 990 5,000
5441 Computer Subscriptions - - - 1,061 8,250
5450 Training 229 75 2,000 163 500
Subtotal $ 3,244 $ 5,860 $ 6,300 $ 2,374 $ 14,850
Total Community Development $ 4,999,872 $ 525,371 $ 612,592 $ 307,301 $ 612,424
174
City of -
Community Development Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
(1)Community Development Director,(1)Management Assistant-Administration,
(1) Management Assistant - Operations (1) Planner & (1) Code Compliance
Officer (All of these positions are allocated within the Community Development
1201 Employee Salaries $ 359,025 Department of the General Fund and in the Building Fund.)
1401 Overtime 3,000 Estimated overtime costs
2101 FICA 27,695 Social Security&Medicare taxes
Estimated pension contribution paid by the City for each full-time General
2201 Pension 51,595 employee
Estimated annual employee costs for health, dental, life & disability insurance
2301 Health,Life&Disability 60,929 benefits
2401 Workers'Compensation 1,302 Allocated cost of workers'compensation premiums paid
Costs associated with utilizing professional consulting services for traffic, civil
engineering, architectural design, and landscape review of site plan proposals.
The line item also includes comprehensive planning by a professional consulting
firm to ensure compliance with the State's Growth Management requirements as
the City seeks to implement the County-required Rapid Transit Zone and
Metropolitan Urban Center requirements. Planning for the intensification of density
and FAR allowances will coincide with long term coordination of infrastructure,
mobility strategies, and the drafting of land development regulations to facilitate
3190 Prof.Services 70,000 redevelopment initiatives in accordance with the City Commission's vision.
Travel costs associated with attendance at annual training/conferences for
planning professionals, code compliance professionals and licensing
professionals, i.e. Florida Chapter of the American Planning Association (FAPA),
Florida Association of Code Enforcement(FACE), Florida Association of Business
4001 Travel&Per Diem 6,500 Tax Officers(FABTO)and Central square Engage Annual Conference
4041 Car Allowance 4,200 Department Directors receive$500/month for a car allowance
4101 Communication Services 828 Telephone services for department personnel
Estimated costs of repairs and maintenance on two(2)existing vehicles utilized
4610 R&M-Vehicles 1,000 by the Department-Code Compliance and Business Licensing
Planning &Zoning, Code Compliance and Business Regulation portion of annual
4645 R&M-Equipment 2,000 cost for Bluebeam maintenance&Laserfische
4701 Printing 3,000 Printing of noticies pertaining to delinquent business taxes,code violations,etc.
Estimated costs for imaging Planning and Zoning, Code Compliance and
4730 Records Retention 2,000 Business Tax records
Office supplies needed for Planning and Zoning, Business Licensing,Code
5101 Office Supplies 1,000 Compliance and Department Administration
175
City of -
Community Development Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
Computer operating supplies for Planning and Zoning, Business Licensing, Code
5120 Computer Operating Supplies 2,100 Compliance and Department Administration
Gas&Oil for two(2)exisiting vehicles utilized by the Department-Code
5220 Gas&Oil 500 Compliance and Business Licensing
Uniform maintenance, uniform shirts, and work shoes for the Code Compliance
5240 Uniforms 400 Officer as well as other operational staff(non-Building Division)
Miscellaneous supplies for Code Compliance, Business Licensing and Zoning
5290 Other Operating Supplies 500 operations
Memberships with professional organizations and subscriptions: American
Planning Association, Florida Association of Business Tax Officials, Florida
Association of Code Enforcement, Florida Planning Association & miscellaneous
5410 Subscriptions&Memberships 1,100 subscriptions
Funding to keep informed of changing and new developments in the field of
5420 Conferences&Seminars 5,000 planning,economic development and code enforcement
Maintenance,support and hosting of the TRAKiT application suite which is used
for code compliance,business tax receipts and the electronic submission of plans
for zoning review as well as ESRI and other related subscriptions for GIS for
5441 Computer Subscriptions 8,250 planning
5450 Training 500 1 In-house refresher training for use of TRACKiT
Total Community Development $ 612,424
176
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Community Services Department
177
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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178
City of
Community Services
Fiscal Year 2024/25
Departmental Budget Summary
Department Description
The Community Services Department is responsible for the maintenance of parks, community recreation, camps, athletic leagues,
special event 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.
Community Services Department Trends
$6,000,000
$5,000,000
$4,000,000 - Other Operating Expenses
o 0 Commodities
$3,000,000
■Other Charges&Services
$2,000,000 Contractual Services
$1,000,000 Mo ■ Personal Services
Actual Amount Actual Amount Amended Budget Commission
2021/22 2022/23 2023/24 Approval
2024/25
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
1000/2999 Personal Services $ 1,016,375 $ 1,132,198 $ 1,448,531 $ 635,500 $ 1,861,934
3000/3999 Contractual Services 966,414 1,256,019 981,000 767,032 1,357,500
4000/4999 Other Charges&Services 1,449,989 1,724,332 1,673,100 823,551 2,341,400
5000/5399 Commodities 24,066 11,191 18,000 8,572 20,000
5400/5499 Other Operating Expenses 15,368 15,806 32,500 19,219 38,500
otal Expenditures $ 3,472,212 $ 4,139,546 $ 4,153,131 $ 2,253,874 $ 5,619,334
179
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
This page has intentionally been left blank
180
Community Services Department
Organization Ch
Community Services
Director
Administrative
Assistant I*
(.5)
Community Parks & Recreation
Program
Manager
Manager
Contractual Contractual
Community Landscape
181
Programming Maintenance
Youth Sports Tennis Pro
Youth Sports
Special Events Parks & Recreatio
administrator (1) Assistant Manage
(3)
CRC
Assistant Parks & Recreation
Manager (3) Lead
Park Attendant Park Attendant
Seasonal P/T (2)
BudgetedCommunity Services Department
Community Services Director 1.0 1.0 1.0 1.0
Total Full 19.5
Total Part 9.0
Total 2!A M M 1 28.5
Allocated 50%with the City Clerk's
Parks and Recreation Manager 1.0 1.0 1.0 1.0
Parks and Recreation Assistant Manager 2.0 3.0 3.0 3.0
Parks and Recreation Supervisor 1.0 - - -
Community Program Manager 1.0 - 1.0 1.0
Community Rec Center Manager - 1.0 - -
Community Rec Center Assistant Manager 1.0 2.0 2.0 3.0
Community Rec Center Supervisor 1.0 - - -
Special Events Administrator - - 1.0 1.0
Administrative Assistant(P/T) 1.0 1.0 - -
Administrative Assistant I* - - 0.5 0.5
Parks&Recreation Lead - - - 1.0
Park Attendant(F/T) 2.0 3.0 4.0 8.0
Park Attendant(P/T) 9.0 8.0 8.0 7.0
Park Attendant(P/T)Seasonal 3.0 3.0 3.0 2.0
Off ice
City of
Community Services Department
Fiscal Year 2024/25
Objectives
Identify and address problematic situations before the can escalate, and to promptly respond to concerns with accurate and timely
1. information.
Work with the Community Services Advisory Board to aid in their mission of enhancing the beauty of the City and promoting Community
2. events.
3. Implement the Department's approved Operating and Capital Improvement Budgets.
4. Impement and oversee approved ARPA projects for the Department.
Provide community programming that educates participants in areas such as fairness,teambuilding, inclusion, and respect for one
5. another.
g 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.
g 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 Measures and Scorecard
Community
Services Actual Actual Projected Estimate City
Performance Workload Indicators Objective(s) 2021122 2022/23 2023/24 2024/25 Priority/Goal
Resident complaints&concerns cleared** 1 45 N/A N/A N/A
(n
rD
Advisory Board Meetings attended 2 6 6 6 6
M n -•
7 CIP 9 CIP 6 CIP m c m
& & & go
v CIP projects completed 3&4 6 6 ARPA 6 ARPA 2 ARPA o' po
3 go ;a a)
o Founders Park attendance* 3,5&7 149,559 141,664 68,000 145,000 rD 0 0•
0 Community Recreation Center attendance* 3,5,6,7&8 84,650 106,633 110,000 112,000 0' v
� a
Number of participants registered in youth sports* 3,4,5,6,7&8 1,804 2,012 1,731 1,900
Number of Special Events* 1,3,5,7&8 12 13 15 15
Founders Park Field was closed for American Rescue Plan Act("ARPA")Project September 2023-April 2024
For accuracy,this will not be tracked moving forward as this Department is proactive and completes#1 of the Objectives before receiving Resident complaints&
concerns
2023/24 Youth Sports Calendar
Sport Season
Basketball Oct-April
Boys Soccer Oct-May
Girls Soccer Oct-May
Travel Soccer Sept-May
Travel Basketball Oct-May
183
City of
Community Services Department
Fiscal Year 2024/25
001-5001-539
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Personal Services
1201 Employee Salaries $ 714,355 $ 792,444 $ 1,018,472 $ 441,337 $ 1,300,489
1401 Overtime 9,929 10,102 20,000 7,306 20,000
1410 Holiday Pay 9,836 7,760 - 5,181 -
2101 FICA 55,890 63,871 79,443 34,282 101,017
2201 Pension 68,490 93,580 110,412 50,628 154,348
2301 Health, Life&Disability 137,977 143,711 195,468 86,981 264,040
2401 Workers'Compensation 19,898 20,730 24,736 9,785 22,040
Subtotal $ 1,016,375 $ 1,132,198 $ 1,448,531 $ 635,500 $ 1,861,934
Contractual Services
3113 Prof.Services-Comm.Cen.Inst. $ 402,824 $ 665,661 $ 375,000 $ 473,247 $ 600,000
3150 Prof.Services-Landscape Arch. 12,960 22,460 24,000 8,943 24,000
3190 Prof.Services-Programming - 5,580 7,000 - 8,500
3410 Janitorial Services - - - - 150,000
3452 Lands/Tree Maint.Svcs-Parks 550,630 562,318 575,000 284,842 575,000
Subtotal $ 966,414 $ 1,256,019 $ 981,000 $ 767,032 $ 1,357,500
Other
4001 Travel&Per Diem $ (2,177) $ 1,572 $ 6,000 $ 1,105 $ 6,000
4041 Car Allowance 6,000 6,000 6,000 3,000 6,000
4101 Communication Services 9,316 10,330 12,600 6,149 13,000
4301 Utilities-Electric - - - - 110,000
4320 Utilities-Water - - - - 200,000
4420 Lease 1,875 2,312 4,000 465 6,000
4610 R&M-Vehicles (315) 3,638 4,000 5,309 7,000
4620 R&M-Buildings - - - - 212,900
4645 R&M-Equipment 10,587 22,321 13,000 3,107 13,000
4672 R&M-Parks 119,823 91,155 145,000 80,491 175,000
4701 Printing&Binding 5,773 5,420 7,500 934 7,500
4850 Special Events 105,468 195,133 375,000 139,979 425,000
4851 Cultural/Recreation Programs 722,326 786,357 600,000 413,722 600,000
4852 Founders Day Activities 82,078 98,804 150,000 168,173 185,000
4854 Summer Recreation 389,235 501,290 350,000 1,117 375,000
Subtotal $ 1,449,989 $ 1,724,332 $ 1,673,100 $ 823,551 $ 2,341,400
5101 Office Supplies $ 2,652 $ 2,441 $ 3,500 $ 2,746 $ 4,000
5120 Computer Operating Supplies 14,817 2,508 6,000 - 6,000
5220 Gas&Oil 378 705 11000 345 1,000
5240 Uniforms 5,950 5,209 6,000 5,481 8,000
5290 Other Operating Supplies 269 328 11500 - 1,000
Subtotal $ 24,066 $ 11,191 $ 18,000 $ 8,572 $ 20,000
Other Operating5410 Subscriptions&Memberships $ 3,279 $ 2,640 $ 4,000 $ 4,243 $ 6,000
5420 Conferences&Seminars 4,941 2,743 7,000 745 7,000
5441 Computer Subscriptions - - 12,000 12,156 13,500
5450 Training 7,088 10,302 7,500 2,075 10,000
5901 Contingency 60 121 2,000 - 2,000
Subtotal $ 15,368 $ 15,806 $ 32,500 $ 19,219 $ 38,500
Total Community Services $ 3,472,212 $ 4,139,546 $ 4,153,131 $ 2,253,874 $ 5,619,334
184
City of -
Community Services Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
(1) Community Services Director, (1) Parks and Recreation Manager, (3) Parks
and Recreation Assistant Manager, (1) Community Program Manager, (3)
Community Recreation Center Assistant Manager, (1) Special Events
Administrator, (1)Administrative Assistant I (Allocated 50% with the City Clerk's
Office), (1)Parks& Recreation Lead, (8)Park Attendant(F/T), (7)Park Attendant
1201 Employee Salaries $ 1,300,489 (P/T)&(2)Park Attendant(P/T)Seasonal
1401 Overtime 20,000 Estimated overtime costs
2101 FICA 101,017 Social Security&Medicare taxes
Estimated pension contribution paid by the City for each full-time General
2201 Pension 154,348 employee
Estimated annual employee costs for health, dental, life & disability insurance
2301 Health,Life&Disability 264,040 benefits
2401 Workers'Compensation 22,040 Allocated cost of workers'compensation premiums paid
Funding for the various instructors who teach or lead recreation classes and
Prof.Services-Comm.Cen. programs at City parks and the Community Recreation Center-Costs are offset
3113 Inst. 600,000 by revenues generated by registration fees
Prof.Services-Landscape Funding for contracted landscape artichitect to oversee departmental projects and
3150 Arch. 24,000 landscape services
Costs associated with events held at the Aventura Arts & Cultural Center, i.e.
3190 Prof.Services-Programming 8,500 Arbor Day,CRC Camp Talent Show, Peace Day,etc.
General cleaning costs for the Community Recreation Center and all Parks
3410 Janitorial Services 150,000 Buildings as well as additional porters and supplies for special events
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
3452 Lands/Tree Maint.Svcs-Parks 575,000 applications for the Dog Park and general park maintenance
Funding for travel and per diem while attending the following conferences and
seminars: Florida Recreation and Parks Association, National Recreation and
4001 Travel&Per Diem 6,000 Parks Association and other seminars
4041 Car Allowance 6,000 Department Directors receive$500/month for a car allowance
4101 Communication Services 13,000 Telephone stipend for department personnel and facility internet services
4301 Utilities-Electric 110,000 Estimated annual costs for electrical services based on current FPL usage
4320 Utilities-Water 200,000 Estimated annual funding for water consumption
185
City of -
Community Services Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
Funding for lease of copy machine at the Community Recreation Center and
4420 Lease 6,000 Waterways Park&off-site storage unit
4610 R&M-Vehicles 7,000 Repair and maintenance of department fleet
Funding the necessary building repair and maintenance functions for the
Community Recreation Center and park buildings for HVAC maintenance, roof
inspections, general building repairs& painting. Additional funding is included to
cover immediate repairs identified in the recent assessments of the confisition of
4620 R&M-Buildings 212,900 all municipal buildings and facilities.
Repair and maintenance of equipment at the Community Recreation Center
4645 R&M-Equipment 13,000 (CRC)
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, replacing park signage & roll coat on
4672 R&M-Parks 175,000 playground surface.
4701 Printing&Binding 7,500 Printing and binding of various materials needed to operate the Department
Funding for special events related to community-wide, annual events to foster
community pride and improve the quality of life for the residents: Movie Nights,
Earth/Arbor Day, July 4th Fireworks, Volunteer Dinner, Bike events, Halloween,
4850 Special Events 425,000 Veterans Day,Winter Wonderland,an Art Show and a City Concert Series
Costs associated with establishing a wide variety of comprehensive recreation
programming;youth athletics,recreation programs and classes and other
4851 Cultural/Recreation Programs 600,000 programs-all costs are offset by registration fees
Funding entertainment, activities, games, community stage, production, sound,
lighting, rental costs, temporary power and other required logistics for the 28th
4852 Founders Day Activities 185,000 anniversary Founders Day activities
Funding for supplies and various counselors who teach or lead summer camp
programs at the Community Recreation Center-costs are offset by revenues
4854 Summer Recreation 375,000 generated by registration fees
5101 Office Supplies 4,000 Office supplies for the Department
5120 Computer Operating Supplies 6,000 Costs for computer supplies,i.e.toner and other necessary items.
5220 Gas&Oil 1,000 Gas and oil for Department fleet
5240 Uniforms 8,000 Employee uniforms
5290 Other Operating Supplies 1,000 Additional operating supplies as needed
186
City of -
Community Services Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
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,
5410 Subscriptions&Memberships 6,000 Artists and Composers
Funding for attending the following conferences: Commission for Accreditation of
Park and Recreation Agencies, Florida Recreation and Parks Association,
National Recreation and Parks Association &customer service training and local
5420 Conferences&Seminars 7,000 seminars
5441 Computer Subscriptions 13,500 Online registration software annual fee
Costs associated with providing Department members with proper education to
safely perform their duties in a working environment that is inclusive and their
5450 Training 10,000 contributions are valued and respected
5901 Contingency 2,000 Funds for incidential and unexpected items that may come up throughout the year
Total Community Services $ 5,619,334
187
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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188
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
ur�
i
i�
Public Works/Transportation
Department
189
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
This page has intentionally been left blank
190
City of
i
Public Works/Transportation Department
Fiscal Year 2024/25
Departmental Budget Summary
Department Description
The Public Works/Transportation 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.
Public Works/Transportation Department Trends
$4,000,000
$3,500,000
$3 000 000 ■ Debt Service
$2,500,000 _ Other Operating Expenses
$2,000,000 Commodities
$1,500,000 ■Other Charges&Services
$1,000,000 Contractual Services
$500,000 ■ Personal Services
Actual Amount Actual Amount Amended Budget Commission
2021/22 2022/23 2023/24 Approval
2024/25
Commission
Object Code Actual Amount Actual Amount Amended Half Year Actual Approval
# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
1000/2999 Personal Services $ 1,110,390 $ 1,243,933 $ 1,216,066 $ 493,328 $ 1,280,518
3000/3999 Contractual Services 1,300,144 925,541 1,288,835 639,629 1,414,835
4000/4999 Other Charges&Services 1,100,509 1,054,820 1,046,580 491,738 673,560
5000/5399 Commodities 19,623 20,901 21,700 7,918 21,700
5400/5499 Other Operating Expenses 8,683 5,933 7,500 1,747 38,500
Total Operating Expenditures $ 3,539,349 $ 3,251,128 $ 3,580,681 $ 1,634,360 $ 3,429,113
7000/7999 Debt Service 9,312 9,312 9,315
Total Expenditures $ 3,539,349 $ 3,251,128 $ 3,589,993 $ 1,643,672 $ 3,438,428
191
OrganizationPublic Works/Transportation Department
Public Works/Transportatio
Director
Executive
Assistant
Contractual ContractualMimi
Grants Engineers
Service Architect
Mana er
Public Works Facilities Maintenance Contractual
Stormwater Manager Supervisor Electrical Maint.
Coordinator � Landscape
Maint.
Trades Worker Street Maint.
II (2)
Contractual
Building Maintenance
Pest Control
Security Information
Officer
Budgeted
Director of PW/Transp. 1.0 1. 1.0
Total
*Capital Projects Manager renamed during IFY
Assistant Director of PW/Transp. 1.0 1.0 1.0 1.0
Executive Assistant 1.0 1.0 1.0 1.0
Capital Projects&Grants Manager* 1.0 1.0 1.0 1.0
Public Works Stormwater Coordinator 1.0 1.0 1.0 1.0
Facilities Manager 1.0 1.0 1.0 1.0
Maintenance Supervisor - - - 1.0
Trades Worker II 2.0 2.0 2.0 2.0
2023/24 to Capital Projects&Grants Manager
City of Aventura
Public Works/Transportation Department
Fiscal Year 2024/25
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.
Conform to the National Pollutant Discharge Elimination System("NPDES")Stormwater standards with pre and post construction
4. 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. Monitor ridership numbers for three bus feasability.
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. Maintain policy updates as needed for accreditation.
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.
Performance Measures and Scorecard
Public
Works/Transportatio Actual Actual Projected Estimate city
Performance Workload Indicators n Objective(s) 2021/22 2022/23 2023/24 2024/25 Priority/Goal
Resident complaints&concerns cleared 1 N/A 100% 100% 100%
Tree City re-certification 3 1 1 1 1 1 Cn
M
w Stormwater basins/systems cleaned 4, 5,6, 10, 11 &18 21 54 25 25 0'
m M
w Shuttle bus ridership 7 139,367 133,104 135,766 135,766 :5. 5 -n m
go 0
PW permits issued 17&18 31 32 28 30 a = 0°'.
o °: o.
7
Y`o Illicit discharge inspections(stormwater) 4, 5, 17&18 24 24 24 24 Iv' 0Cn
a
NPDES permit inspection private property 4,6&18 3 3 3 3 =
Annual facility&mechanical inspections 2, 14, 16&19 55 55 90 90
Number of BCycle rentals 8, 12, 13&16 2,914 2,702 2,950 2,950
193
City of -
Public Works/Transportation Department
Fiscal Year 2024/25
001-5401-541
Commission
Object Code Actual Amount Actual Amount Amended Half Year Actual Approval
# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Personal Services
1201 Employee Salaries $ 756,049 $ 863,500 $ 841,273 $ 336,808 $ 896,294
1401 Overtime 4,226 8,912 10,000 7,409 10,000
1410 Holiday Pay 9,539 11,571 - 2,297 -
2101 FICA 58,522 67,671 65,122 27,211 69,332
2201 Pension 108,345 113,414 122,536 48,617 129,796
2301 Health,Life&Disability 131,981 131,981 144,756 53,198 147,188
2401 Workers'Compensation 41,728 46,884 32,379 17,788 27,908
Subtotal $ 1,110,390 $ 1,243,933 $ 1,216,066 $ 493,328 $ 1,280,518
Contractual Services
3110 Professional Services-Engineering $ - $ - $ - $ - $ 40,000
3150 Prof.Services-Landscape Arch - - 2,500 - 30,000
3160 Prof.Services-Security 47,408 - - - -
3410 Janitorial Services - 65,670 75,000 42,914 -
3450 Lands/Tree Maint.Svcs-Streets 740,015 608,055 843,015 459,995 942,420
3451 Beautification/Signage 41,476 45,252 45,000 9,933 45,000
3455 Transportation Services 471,245 200,000 308,320 123,779 347,415
3491 Other Contractual Services - 6,564 15,000 3,008 10,000
Subtotal $ 1,300,144 $ 925,541 $ 1,288,835 $ 639,629 $ 1,414,835
Other
4001 Travel&Per Diem $ 4,639 $ 4,618 $ 3,500 $ - $ 4,000
4041 Car Allowance 6,000 4,275 6,000 - -
4101 Communication Services 4,104 3,898 4,080 2,032 4,560
4301 Utilities-Electric 99,608 108,726 110,000 48,663 -
4311 Utilities-Street Lighting 97,666 94,594 60,000 30,325 62,000
4320 Utilities-Water 663,588 632,650 600,000 271,418 400,000
4420 Leased Equipment - 50,248 - - 55,000
4610 R&M-Vehicles 7,352 8,606 7,000 1,745 7,000
4620 R&M-Buildings 80,784 60,632 115,000 34,665 -
4631 R&M-Janitorial Services 40,728 - - - -
4645 R&M-Equipment 3,107 3,802 5,500 100 5,500
4691 R&M-Streets 92,933 82,771 135,000 102,748 135,000
4701 Printing&Binding - - 500 42 500
Subtotal $ 1,100,509 $ 1,054,820 $ 1,046,580 $ 491,738 $ 673,560
5101 Office Supplies $ 3,206 $ 2,214 $ 3,000 $ 795 $ 3,000
5120 Computer Operating Supplies 2,750 118 3,000 - 3,000
5220 Gas&Oil 11,590 11,957 12,000 5,496 12,000
5240 Uniforms 1,427 1,644 2,500 816 2,500
5290 Other Operating Supplies 650 4,968 1,200 811 1,200
Subtotal $ 19,623 $ 20,901 $ 21,700 $ 7,918 $ 21,700
Other Operating5410 Subscriptions&Memberships $ 3,360 $ 2,604 $ 2,000 $ - $ 3,000
5420 Conferences&Seminars 1,411 1,658 3,500 830 3,500
5441 Computer Subscriptions - - - 845 30,000
5450 Training 1,825 422 2,000 72 2,000
5901 Contingency 2,087 1,249 - - -
Subtotal $ 8,683 $ 5,933 $ 7,500 $ 1,747 $ 38,500
7130 Principal Payments $ - $ - $ 8,483 $ 8,483 $ 6,795
7230 Interest Payments 829 829 2,520
Subtotal $ $ $ 9,312 $ 9,312 $ 9,315
Total Public Works/Transportation $ 3,539,349 $ 3,251,128 $ 3,589,993 $ 1,643,672 $ 3,438,428
194
City of -
Public Works/Transportation Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
(1) Public Works/Transportation Director, (1) Assistant Public
Works/Transportation Director, (1) Executive Assistant, (1) Capital Projects &
Grants Manager, (1) Public Works Stormwater Coordinator, (1) Facilities
1201 Employee Salaries $ 896,294 Manager,(1)Maintenance Supervisor&(2)Trades Worker II
1401 Overtime 10,000 Estimated overtime costs
2101 FICA 69,332 Social Security&Medicare taxes
Estimated pension contribution paid by the City for each full-time General
2201 Pension 129,796 employee
Estimated annual employee costs for health,dental,life&disability insurance
2301 Health,Life&Disability 147,188 benefits
2401 Workers'Compensation 27,908 Allocated cost of workers'compensation premiums paid
Professional Services-
3110 Engineering 40,000 Costs associated with miscellaneous professional engineering services
Public Works/Transportation landscape inspections/landscape architecture
3150 Prof.Services-Landscape Arch. 30,000 services
Costs associated with contracting tree, landscape,irrigation and flower
maintenance services for all public right-of-ways and median. Included in this
3450 Lands/Tree Maint.Svcs-Streets 942,420 account is the funding for the water trucks for landscaping.
Banner and street furniture maintenance and repairs, this includes costs for
3451 Beautification/Signage 45,000 signage upgrades,new banners and associated hardware
Percentage of three(3)mini-bus public transit routes six(6)days per week on a
contractual basis that carries approximately 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
3455 Transportation Services 347,415 Miami-Dade and Broward routes.
Funding the necessary contractual services i.e. pest control, solid waste provider
3491 Other Contractual Services 10,000 &etc.
Cost associated with annual Public Works conference and State&Local
4001 Travel&Per Diem 4,000 seminars
4101 Communication Services 4,560 Telephone services for department personnel
4311 Utilities-Street Lighting 62,000 Estimated annual costs for electrical services based on current FPL usage
4320 Utilities-Water 400,000 Estimated annual funding for water consumption
4420 Leased Equipment 55,000 Cost associated with the FEC Pipe-Wire License Fee,Ground Lease Fee&Rent
195
City of
Public Works/Transportation Department
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
4610 R&M-Vehicles 7,000 Costs associated with the Department's vehicle maintenance
Estimated costs for repair and maintenance of tools and supplies,i.e.Sisco
4645 R&M-Equipment 5,500 support
Maintenance of all paved City roadways, bike paths/exercise paths, street signs,
striping, repair/installation of curbing, catch basin repair/maintenance and electric
4691 R&M-Streets 135,000 service repairs
4701 Printing&Binding 500 Printing costs associated with envelopes,business cards,etc.
5101 Office Supplies 3,000 General office supplies
Includes the cost of minor supplies and software to maintain existing systems and
5120 Computer Operating Supplies 3,000 to upgrade software and operating systems to the current versions
5220 Gas&Oil 12,000 Vehicle fuel
5240 Uniforms 2,500 Uniforms for Department staff
Estimated costs for supplies and miscellaneous items required for the
5290 Other Operating Supplies 1,200 Department's operation
Memberships in the American Public Works Association,Association of State
Floodplain Managers, Facility Managers Association and Florida Stormwater
5410 Subscriptions&Memberships 3,000 Association
Funding for attending the following conferences: American Public Works
Association, Association of State Floodplain Managers, Florida Stormwater
5420 Conferences&Seminars 3,500 Association&other professional and customer service training and local seminars
Costs associated with upgrades and license subscriptions for departmental
5441 Computer Subscriptions 30,000 software,i.e.Autodesk CAD,Asset Management&GIS Software
Funding for staff to get specialized training for their disciplines to include air
5450 Training 2,000 conditioning,electrical and stormwater
7130 Principal Payments 6,795 Principal payments for leased vehicle per GASB 87
7230 Interest Payments 2,520 1 Interest payments for leased vehicle per GASB 87
Total Public Works/Transportation $ 3,438,428
196
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Arts & Cultural Center
197
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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198
City of Aventura
Arts&Cultural Center
Fiscal Year 2024/25
Departmental Budget Summary
Department Description
The Arts &Cultural 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 providinga variety of performing arts and relevant cultural programming for audiences of all
Arts &Cultural Center Trends
$1,600,000
$1,400,000
$1,200,000
$1,000,000
Commodities
$800,000
■Other Charges&Services
$600,000
Contractual Services
$400,000
$200,000
Actual Amount Actual Amount Amended Budget Commission
2021/22 2022/23 2023/24 Approval
2024/25
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
3000/3999 Contractual Services $ 891,389 $ 1,075,509 $ 1,053,867 $ 669,126 1,421,650
4000/4999 Other Charges&Services 132,944 124,039 180,650 47,252 146,510
5000/5399 Commodities 4,248 4,916 7,000 2,138 5,750
Total Expenditures $ 1,028,581 $ 1,204,464 $ 1,241,517 $ 718,516 1,573,910
199
Arts
Organization
City Commission
City Manager
AACC
Advisory
General Manage
ward r Board
Bro Center for
the Performing Arts
Operation
Budgeted .
General Manager 1.00 1.00 1.00 1.00
�M 6.65 61
200
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 - -
Event Services Coordinator - - 1.00 1.00
Technical Coordinator - - 1.00 1.00
Labor(P/T) 0.25 0.25 0.35 0.35
City of
Arts &Cultural Center
Fiscal Year 2024/25
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.
Create a performing arts facility that is welcoming and inclusive of the public at large by maintaining an aesthetically pleasing and
2. professional facility.
g 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 Measures and Scorecard
Arts&Cultural
Center Actual Actual Projected Estimate City
Perfromance Workload Indicators Objective(s) 2021/22 2022/23 2023/24 2024/25 Priority/Goal
(n
Advisory Board Meetings attended 4 1 3 4 4 m
N 0 <
N C 0
y Number of performances/events 1,2&4 94 114 123 135 Go
m
g Total attendance 1,2,3&4 13,750 21,463 22,000 25,000 Q° 0) c
v � Go
YNumber of promotional material produced 4 10 1 15 1 15 1 15 m v 0
N y
Summer Camp 3&4 1 1 1 1 a
of patrons who respond favorably to AACC 1 &2 80% 80% 80% 80%
201
City of Aventura
Arts&Cultural Center
Fiscal Year 2024/25
001-7001-575
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Contractual Services
3112 Prof.Services-Management Services $ 155,328 $ 164,352 $ 164,784 $ 82,392 $ 169,728
3114 Prof.Services-Man Serv/Staffing 339,435 419,161 512,083 281,978 614,722
3115 Prof.Services-Man Serv/Marketing 24,000 24,000 30,000 13,200 32,200
3190 Prof.Services-Programming 340,121 423,073 300,000 267,044 550,000
3410 Other Contractual Services-Janitorial Services 32,505 40,782 40,500 13,527 45,000
3491 Other Contractual Services-Other 4,141 6,500 10,985 10,000
Subtotal $ 891,389 $ 1,075,509 $ 1,053,867 $ 669,126 1,421,650
Other
4001 Travel&Per Diem $ $ 67 $ $ $
4101 Communication Services 9,317 6,898 6,600 2,253 7,660
4201 Postage 16,730 14,468 8,600 15,000
4301 Utilities 63,241 65,278 60,000 37,297 75,000
4440 Copy Machine Costs 1,206 998 2,800 554 1,500
4620 R&M-Buildings 23,261 13,775 13,500 6,354 17,700
4645 R&M-Equipment 3,584 4,977 9,000 707 10,500
4701 Printing&Binding 15,605 16,948 14,500 87 18,500
4910 Advertising 65,000
4920 Licenses/Permit Fees 630 650 650
Subtotal $ 132,944 $ 124,039 $ 180,650 $ 47,252 146,510
Commodities
5101 Office Supplies $ 653 $ 942 $ 1,500 $ 309 $ 1,000
5120 Computer Operating Supplies 502 507 1,000 477 750
5290 Other Operating Supplies 3,093 3,467 4,500 1,352 4,000
Subtotal $ 4,248 $ 4,916 $ 7,000 $ 2,138 5,750
Total Arts&Cultural Center $ 1,028,581 $ 1,204,464 $ 1,241,517 $ 718,516 1,573,910
202
City of Aventura
Arts&Cultural Center
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
Payment for services provided in conjunction with the Agreement with Performing
Arts Center Authority for management, programming and operational support
3112 Prof.Services-Man Sery 169,728 services
Reimbursement to Performing Arts Center Authority in accordance with
3114 Prof.Services-Man Serv/Staffing 614,722 agreement for staff personnel costs
Prof.Services-Man
3115 Serv/Marketing 32,200 Payment for marketing and public relation services
This line item is used to fund"City Presents"performances in order to attract a
3190 Prof.Services-Programming 550,000 variety of programming
Other Contractual Services-
3410 Janitorial Services 45,000 Costs associated with cleaning the AACC facility
Other Contractual Services- Estimated costs for waste services, pest control, special event parking services,
3491 Other 10,000 annual fire and fire extinguisher inspection &etc.
4101 Communication Services 7,660 Telephone service and other communication type services
4201 Postage 15,000 Estimated costs for mailing of correspondence,certified mail&season brochure
4301 Utilities 75,000 Electricity,water,sewer and refuse service for the AACC
4440 Copy Machine Costs 1,500 Lease of copy machine
Costs of repairs and maintenance at the AACC as well as air conditioning
maintenance,fire alarm monitoring/maintenance and generator maintenance.
Additional funding is included to cover immediate repairs identified in the recent
4620 R&M-Buildings 17,700 assessments of the condition of all municipal buildings and faciilities.
Costs of maintaining service contracts on all equipment located at the AACC.
Included in this amount is $6,500 for the refinishing and maintenance of the
4645 R&M-Equipment 10,500 Grand Piano which occurs every two(2)years.
4701 Printing&Binding 18,500 Printing for season brochure and other mailings
4920 Licenses/Permit Fees 650 Annual Fire Permit from Miami-Dade County
5101 Office Supplies 1,000 Costs associated with office supplies
5120 Computer Operating Supplies 750 Costs associated with computer supplies,i.e.toner
Costs of other supplies related to theater operations,i.e.tools,small equipment,
5290 Other Operating Supplies 4,000 batteries,tape,etc.
Total Arts&Cultural Center $ 1,573,910
203
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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204
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Non-Departmental
205
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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206
City of
Non-Departmental -Transfers
Fiscal Year 2024/25
Departmental Budget Summary
Department Description
The Non-Departmental transfers category of the Non-Departmental Department accounts for the transfers of the City of
Aventura from the General Fund to the other Funds of the City.
Non-Departmental Transfers Trends
$5,000,000
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000 Transfers
$2,000,000
$1,500,000
$1,000,000
$500,000
Actual Amount Actual Amount Amended Budget Commission Approval
2021/22 2022/23 2023/24 2024/25
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
9000/9999 Transfers $ 4,887,078 $ 2,391,100 $ 3,132,677 $1,566,340 $ 3,157,530
Total Expenditures $ 4,887,078 $ 2,391,100 $ 3,132,677 $1,566,340 $ 3,157,530
207
City of Aventura
Non-Departmental -Transfers
Fiscal Year 2024/25
001-9001-581
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
9118 Transfer-Charter School Fund(190) $ 150,000 $ 150,000 $ 1,081,371 $ 540,686 $ 1,108,552
9119 Transfer-Charter H.S.Fund(191) 150,000 150,000 - - -
9123 Transfer-Debt Svice Fund Ser 2010&/11 (230 1,189,446 1,191,834 1,192,997 596,499 1,192,936
9125 Transfer-Debt Svice Fund Ser 2012(A)(250) 363,969 360,476 361,585 180,793 360,082
9126 Transfer-Debt Svice Fund Ser2018(291) 497,240 497,212 496,724 248,362 495,960
9127 Transfer-Charter H.S.Construction Fund(39. - 41,578 - - -
9128 Transfer-DSAHS 2,536,423 - - -
�otal Non-Departmental-Transfers $ 4,887,078 $ 2,391,100 $ 3,132,677 $1,566,340 $ 3,157,530
208
City of
Non-Departmental -Transfers
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
T/fer-Charter School Fund Transfer of$300,000 from the Intersection Safety Camera Program revenues and
9118 (190) $ 1,108,552 $808,552 from the General Fund Balance to the Charter School Fund(Fund 190)
T/fer-Debt Svice Fund Ser 2010 Transfer to 2010&2011 Debt Service Fund(Fund 230)for required interest and
9123 &/11 (230) 1,192,936 principal on that bank qualified loan with Bank of America
T/fer-Debt Svice Fund Ser 2012 Transfer to 2012(A)Loan Debt Service Fund(Fund 250)for required interest and
9125 (A)(250) 360,082 principal on that bank qualified loan with SunTrust Bank
T/fer-Debt Svice Fund Ser 2018 Transfer to 2018 Loan Debt Service Fund(Fund 291)for required interest and
9126 (291) 495,960 principal on that bank qualified loan with BB&T Bank
Total Non-Departmental-Transfers $ 3,157,530
209
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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210
City of
Non-Departmental
Fiscal Year 2024/25
Departmental Budget Summary
Department Description
The Non-Departmental Department accounts for the City-wide expenditures that cannot be readily identified or attributable to a
specific department of the City and/or that are used in general by every department of the City.
Non-Departmental Trends
$3,000,000
$2,500,000
$2,000,000
Other Operating Expenses
Commodities
$1,500,000
■Other Charges&Services
$1,000,000 Contractual Services
$500,000 ■Personal Services
Actual Amount Actual Amount Amended Budget Commission
2021/22 2022/23 2023/24 Approval
2024/25
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
1000/2999 Personal Services $ 5,490 $ 7,404 $ 7,500 $ - $ 5,000
3000/3999 Contractual Services 62,787 195,517 205,000 93,901 221,000
4000/4999 Other Charges&Services 1,781,961 1,713,550 2,691,098 1,673,197 2,491,310
5000/5399 Commodities 55,438 81,217 15,000 45,835 99,500
5400/5499 Other Operating Expenses 217,603 21,466 63,500 8,434 50,000
- Total Expenditures $ 2,123,279 $ 2,019,154 $ 2,982,098 $ 1,821,367 $ 2,866,810
211
City of
Non-Departmental
Fiscal Year 2024/25
001-9001-590
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Personal Services
2501 Unemployment $ 5,490 $ 7,404 $ 7,500 $ - $ 5,000
Subtotal $ 5,490 $ 7,404 $ 7,500 $ - $ 5,000
Contractual Services
3157 Professional Services-Other $ - $ 8,640 $ 5,000 $ 14,730 $ 26,000
3160 Security - 78,756 75,000 29,372 75,000
3410 Janitorial 62,787 89,812 95,000 44,939 95,000
3491 Contractual Services-Other - 18,309 30,000 4,860 25,000
Subtotal $ 62,787 $ 195,517 $ 205,000 $ 93,901 $ 221,000
Other Charges
4101 Communication Services $ 376,654 $ 289,340 $ 375,000 $ 125,369 $ 275,000
4201 Postage 14,408 14,488 15,000 8,957 17,500
4301 Utilities 224,847 254,549 250,000 128,287 260,000
4320 Water 36,772 50,793 45,000 27,973 55,000
4440 Copy Machine Costs 7,711 9,952 11,000 4,086 12,000
4501 Insurance 855,669 925,892 1,748,098 1,299,272 1,431,010
4620 R&M-Government Center 265,900 168,536 247,000 79,253 440,800
Subtotal $ 1,781,961 $ 1,713,550 $ 2,691,098 $ 1,673,197 $ 2,491,310
5211 Commodities Credit Card Fees $ 36,349 $ 69,779 $ - $ 39,374 $ 84,500
5290 Other Operating Supplies 19,089 11,438 15,000 6,461 15,000
Subtotal $ 55,438 $ 81,217 $ 15,000 $ 45,835 $ 99,500
Other Operating Expenses
5410 Subscriptions&Memberships $ - $ 21,466 $ - $ - $ -
5441 Computer Subscriptions - - 13,500 8,434 -
5901 Contingency 91,709 50,000 - 50,000
5950 Disaster Supplies 125,894 - - - -
Subtotal $ 217,603 $ 21,466 $ 63,500 $ 8,434 $ 50,000
Total Non-Departmental $ 2,123,279 $ 2,019,154 $ 2,982,098 $ 1,821,367 $ 2,866,810
212
City of -
Non-Departmental
Fiscal Year 2024/25
Budget Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
2501 Unemployment $ 5,000 Unemployment costs
Professional consulting services for testing and inspection requirements at City
3157 Professional Services-Other 26,000 property
3160 Security 75,000 Costs associated with security at the Government Center
3410 Janitorial 95,000 Costs for janitorial services at the Government Center
3491 Contractual Services-Other 25,000 Estimated costs for waste service, pest control,equipment inspections&etc.
Telephone service,internet access,web pages and other communication type
services for Government Center,this includes Intertel maintenance and Wireless
4101 Communication Services 275,000 data service
4201 Postage 17,500 Estimated costs for mailing of correspondence&certified mail
4301 Utilities 260,000 Electricity for the Government Center
4320 Water 55,000 Water and sewer service for the Government Center
4440 Copy Machine Costs 12,000 Estimated copy machine&postage machine costs for the City
General liability, automobile, property, flood and other miscellaneous insurance
4501 Insurance 1,431,010 coverages for City-owned or leased facilities and equipment
Costs of maintaining service contracts for mechanical systems and other repairs
within the Government Center, i.e A/C,fire alarm&generator maintenance.
Additional funding is included for immediate repairs identified in the recent
4620 R&M-Government Center 440,800 assessments of the condition of all muncipal buildings and facilities.
Monthly surcharge fees for providing credit cards to customers as a source of
5211 Credit Card Fees 84,500 payment.This account has offsetting revenue.
Cost associated with items used by employees City-wide and the costs for
employee anniversary awards given to employees who meet threshold
5290 Other Operating Supplies 15,000 anniversaries in their tenure at the City
5901 Contingency 50,000 Reserve for unanticipated expenditures
Total Non-Departmental $ 2,866,810
213
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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214
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Capital Outlay
215
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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216
City of
Capital Outlay ,
Fiscal Year 2024/25
Departmental Budget Summary
Department Description
The Capital Outlay Department of the General Fund accounts for all capital outlay purchases of the City Departments in the
General Fund by Department and Type of acquisition.
Capital Outlay Department Trends
■ Non-Departmental
Arts&Cultural Center
$2,500,000
■ Public Works/Transportation
$2,000,000 . Community Services
Community Development
$1,500,000 Police
$1,000,000 Information Technology
Human Resources
$500,000 Finance
■City Clerk's Office
$ Actual Amount Actual Amount Amended Budget Commission Office of the City Manager
2021/22 2022/23 2023/24 Approval ■City Commission
2024/25
Object Commission
Code Actual Amount Actual Amount Amended Half Year Approval
#/Division Category 2021/22 2022/23 Budget2023/24 Actual2023/24 2024/25
000 Outlay
8001 City Commission $ - $ 4,687 - $ - $ 8,400
8005 Office of the City Manager 5,371 31,341 14,800 11,014 4,000
8006 Legal - 1,144 - - -
8008 City Clerk's Office 2,457 3,078 1,300 2,300
8010 Finance 4,538 7,558 3,600 - 6,400
8011 Human Resources - 71609 4,350 2,557 12,400
8012 Information Technology 24,768 255,266 191,000 - 141,000
8020 Police 851,082 1,177,870 1,004,465 104,888 1,235,500
8040 Community Development 9,379 25,020 116,024 - 1,300
8050 Community Services 69,675 145,219 608,598 380,604 116,000
8054 Public Works/Transportation 533,091 435,258 138,960 65,002 270,300
8070 Arts&Cultural Center 223,589 124,149 129,543 13,459 86,100
8090 Non-Departmental 314,793 133,330 - - -
Total Expenditures
217
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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218
City of
Aventur
Capital Outlay ,
Fiscal Year 2024/25
Project Appropriation
001-80XX
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
City Commission-8001-511
6402 Computer Equipment<$5,000 $ $ - - $ - $ 8,400
6410 Equipment>$5,000 4,687 -
Subtotal $ $ 4,687 - $ - $ 8,400
• 8005-512
6402 Computer Equipment<$5,000 $ 5,371 $ 2,184 12,800 $ 9,022 $ 4,000
6410 Office Equipment - 29,157 2,000 1,992 -
Subtotal $ 5,371 $ 31,341 14,800 $ 11,014 $ 4,000
Legal-8006-514
6402 Computer Equipment<$5,000 $ - $ 1,144 - $ - $ -
Subtotal $ - $ 1,144 - $ $ -
City Clerk's • 8008-519
6402 Computer Equipment<$5,000 $ 2,457 $ 3,078 1,300 $ $ 2,300
Subtotal $ 2,457 $ 3,078 1,300 $ $ 2,300
Finance-8010-513
6402 Computer Equipment<$5,000 $ 4,538 $ 3,370 3,600 $ $ 6,400
6411 Equipment<$5,000 - 4,188 - -
Subtotal $ 4,538 $ 7,558 3,600 $ $ 6,400
Human Resources-8011-513
6402 Computer Equipment<$5,000 $ - $ - 2,850 $ 1,469 $ 2,400
6410 Equipment>$5,000 7,609 - - -
6411 Equipment<$5,000 - 1,500 1,088 10,000
Subtotal $ - $ 7,609 4,350 $ 2,557 $ 12,400
Information Technology. 8012-513
6401 Computer Equipment>$5,000 $ 16,883 $ 249,301 185,000 $ - $ 135,000
6402 Computer Equipment<$5,000 7,885 5,965 6,000 6,000
Subtotal $ 24,768 $ 255,266 191,000 $ $ 141,000
Police-8020-521
6206 Buildings $ - $ - - $ $ 70,000
6401 Computer Equipment>$5,000 - - 9,000 34,000
6402 Computer Equipment<$5,000 67,844 130,281 230,465 41,961 152,500
6407 Radio Purchase&Replacement 40,078 25,916 80,000 63,312 5,000
6410 Equipment>$5,000 156,133 302,376 246,000 - 335,500
6411 Equipment<$5,000 - - - - 55,500
6450 Vehicles 587,027 719,297 439,000 (385) 583,000
Subtotal $ 851,082 $ 1,177,870 1,004,465 $ 104,888 $ 1,235,500
Community Development 8040-524
6402 Computer Equipment<$5,000 $ 9,379 $ 25,020 91,024 $ - $ 1,300
6410 Equipment>$5,000 - - 25,000 -
Subtotal $ 9,379 $ 25,020 116,024 $ $ 1,300
219
City of
Aventur
Capital Outlay ,
Fiscal Year 2024/25
Project Appropriation
001-80XX
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget2023/24 Actual2023/24 2024/25
Community Services-8050-539
6402 Computer Equipment<$5,000 $ 8,855 $ 9,076 11,450 $ - $ 8,200
6410 Equipment>$5,000 - 4,395 40,000 - 6,000
6411 Equipment<$5,000 6,594 9,205 21,300 4,939 14,800
6205 Community Center Improvements - 42,450 428,848 372,848 13,000
6310 Aventura Founders Park 46,536 75,000 - 59,000
6322 Waterways Park Improvements - 11,675 26,000 -
6323 Waterways Dog Park Improvements 37,046 11,412 6,000 - -
6326 Veterans Park Improvements - 10,470 - 2,817 15,000
6327 Peace Park Improvements 17,180 - - - -
Subtotal $ 69,675 $ 145,219 608,598 $ 380,604 $ 116,000
Works/TransportationPublic 8054-539/541
6420 Repairs&Replacements $ 15,000 $ 51,287 - $ - $ 150,000
6421 Government Center Improvements 343,121 39,920 50,000 79 80,000
6301 Beautification Projects 3,745 9,273 26,904 9,167 10,000
6304 Circulator System Improv.-Bus Shelter - - - - 25,000
6309 Seawall Improvements - 277,377 -
6341 Transportation System Imp. 168,701 6,914 - -
6402 Computer Equipment<$5,000 2,524 50,487 6,300 5,300
6410 Equipment>$5,000 - - - - -
6450 Vehicles - - 55,756 55,756 -
Subtotal $ 533,091 $ 435,258 138,960 $ 65,002 $ 270,300
Arts&Cultural Center-8070-575
6208 Building Improvements $ 207,361 $ 119,833 - $ - $ 15,000
6402 Computer Equipment<$5,000 4,717 4,316 5,200 - 2,600
6410 Equipment>$5,000 11,511 - 124,343 13,459 40,000
6411 Equipment<$5,000 - - - - 28,500
Subtotal $ 223,589 $ 124,149 129,543 $ 13,459 $Non-Deparbrnental 8090-590
6101 Land Acquisition/Purchase $ 41,402 $ 79,508 - $ - $ -
6206 Garage Expansion/Improvemnts 249,102 -
6410 Equipment>$5,000 24,289 53,822
Subtotal $ 314,793 $ 133,330 - $ - $ -
Total Capital $ 2,038,743 $ 2,351,529 2,212,640 $ 577,524 $ 1,883,700
6999 Capital Reserve $ - $ - $ 188,299 $ 94,150 $ 2,988,970
Total Capital with Capital Reserve $ 2,038,743 $ 2,351,529 2,400,939 $ 671,674 $ 4,872,670
220
City of
Aventur
Capital Outlay ,
Fiscal Year 2024/25
Capital Project Descriptions
Commission
Object Approval
Code# Category 2024/25 Comment
City Commission
6402 Computer Equipment<$5,000 $ 8,400 This project consists of the replacement and upgrade of computer equipment
Total City Commission $ 8,400
City Manager's Office
6402 Computer Equipment<$5,000 $ 4,000 This project consists of the replacement and upgrade of computer equipment
Total City Manager's Office $ 4,000
City Clerk's Office
6402 Computer Equipment<$5,000 $ 2,300 This project consists of the replacement and upgrade of computer equipment
Total City Clerk's Office $ 2,300
Finance
6402 Computer Equipment<$5,000 $ 6,400 This project consists of the replacement and upgrade of computer equipment
Total Finance $ 6,400
Human Resources
6402 Computer Equipment<$5,000 $ 2,400 This project consists of the replacement and upgrade of computer equipment
6411 Equipment<$5,000 10,000 This project consists of purchasing new equipment, i.e.Office Furniture
Total Human Resources $ 12,400
Information Technology
This project consists of purchasing new and replacement computer hardware and
software that utilizes the latest technology for the City's general information
6401 Computer Equipment>$5,000 $ 135,000 management system,which is utilized by all City Departments
6402 Computer Equipment<$5,000 6,000 IThis project consists of the replacement and upgrade of computer equipment
Total Information Technology $ 141,000
221
City of
Aventur
Capital Outlay ,
Fiscal Year 2024/25
Capital Project Descriptions
Commission
Object Approval
Code# Category 2024/25 Comment
Police
This project consists of various improvements at the Police Department,i.e.
6206 Buildings $ 70,000 Breakroom Remodel Upgrade
This project consists of purchasing computer equipment and software that utilizes
6401 Computer Equipment>$5,000 34,000 the latest technology
This project consists of purchasing computer equipment and software that utilizes
the latest technology,i.e. Desktop Computers, Replacement of Mobile Laptop(s),
6402 Computer Equipment<$5,000 152,500 Vehicle Modem(s)&etc.
6407 Radio Purchase&Replacement 5,000 This project consists of upgrading the E911 equipment
This project consists of purchasing new equipment and replacing inefficient,
defective or unusable equipment,i.e. New K-9 Purchase, Replacement of In-Car
6410 Equipment>$5,000 335,500 Video, Replacement of Vehicle Equipment&etc.
This project consists of purchasing new equipment and replacing inefficient,
defective or unusable equipment,i.e. Dive Team Masks and Communications&
6411 Equipment<$5,000 55,500 Patrol Rifles
This project consists of purchasing police vehicles to maintain a vehicle
6450 Vehicles 583,000 replacement program
Total Police $ 1,235,500
Community Development
6402 Computer Equipment<$5,000 $ 1,300 FThisproject consists of the replacement and upgrade of computer equipment
Total Community Development $ 1,300
Community Services
6402 Computer Equipment<$5,000 $ 8,200 This project consists of the replacement and upgrade of computer equipment
This project consists of purchasing new equipment and replacing inefficient,
defective or unusable equipment for the Community Services Department,i.e.
6410 Equipment>$5,000 6,000 Replacement of Program Mats
This project consists of purchasing new equipment and replacing inefficient,
6411 Equipment<$5,000 14,800 defective or unusable equipment
Community Center This project consists of various improvements at the Community Recreation
6205 Improvements 13,000 Center,i.e. Replacing Audio Equipment
This project consists of the maintenance, replacement and enhancement of
various equipment and improvements, i.e. Replacement of Picnic Tabels,
6310 Aventura Founders Park 59,000 Replacement of SplashPad Pumps&Security Enhancements
This project consists of the maintenance, replacement and enhancement of
62326 Veterans Park Improvements 15,000 various equipment and improvements,i.e.Security Enahancements
Total Community Services $ 116,000
222
City of
Aventur
Capital Outlay ,
Fiscal Year 2024/25
Capital Project Descriptions
Commission
Object Approval
Code# Category 2024/25 Comment
Public Works/Transportation
This project conssits of replacing air conditioning untis at various City facilities,i.e.
6420 Repairs&Replacements $ 150,000 (3)10 ton HVAC units at the CRC
Government Center This project consists of various improvements at the Government Center, i.e.2nd
6421 Improvements 80,000 Floor Access to Chamber Roof&Gym Shower&Changing Room Replacement
This project consists of the maintenance, replacement and enhancement to street
6301 Beautification Projects 10,000 furniture and water fountains throughout the City
Circulator System Improv.-Bus
6304 Shelter 25,000 This project consists of Bus Shelter Improvements
6402 Computer Equipment<$5,000 5,300 This project consists of the replacement and upgrade of computer equipment
Total Public Works $ 270,300
Arts &Cultural Center
This project consists of various improvements at the Aventura Arts&Cultural
6208 Building Improvements $ 15,000 Center, i.e. Exterior Lighting Replacement
6402 Computer Equipment<$5,000 2,600 This project consists of the replacement and upgrade of computer equipment
This project consists of purchasing new equipment and replacing inefficient,
defective or unusable equipment, i.e. Replacement of the LCD projector &
6410 Equipment>$5,000 40,000 accessories
This project consists of purchasing new equipment and replacing inefficient,
6411 Equipment<$5,000 28,500 defective or unusable equipment
Total Arts&Cultural Center $ 86,100
Non-Departmental
Amount set aside in the General Fund to be saved for the anticipated overages in
the American Rescue Plan Act("ARPA")from the original estimated costs in the
Revenue Replacement Category which allows for only$10 million dollars to be
6999 Capital Reserve 2,988,970 spent and/or unanticipated projects or overages on other Capital Projects.
Total Non-Departmental $ 2,988,970
Total Capital Outlay $ 4,872,670
223
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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224
City of Aventura
Operating and Capital Budget
Fiscal Year2024/25
�Q
T
f �
American Rescue Plan Act ("ARPA"") Fund
225
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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226
City of -
American Rescue Plan Act("ARPA") Fund- 101
Fiscal Year 2024/25
Fund Budget Summary
Fund Description
The American Rescue Plan Act("ARPA") Fund is used to account for the revenues and expenditures associated with the Coronavirus
State and Local Fiscal Recovery Funds launched by the U.S. Department of the Treasury. This provided $350 billion in emergency
funding for eligible state, local, territorial,and tribal governments. The intent of these funds is to aid and assist eligible governmental
entities in recovery efforts resulting for the economic fallout of the COVID-19 pandemic.All funds must be obligated by December 31,
2024,and expended by December 31,2026.The City of Aventura received$18,525,074.
American Rescue Plan Act ("ARPA") Fund Trends
$14,000,000
$12,000,000
$10,000,000
$8,000,000
■ Revenues
$6,000,000
Expenditures
$4,000,000
$2,000,000 .
$
Actual Amount 2021/22 Actual Amount 2022/23 Amended Budget 2023/24 Commission Approval
2024/25
Revenue Projections Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
�30000/33999 Intergovernmental Revenues $ 1,745,049 $ 6,496,417 7,576,991 $ - $ 2,770,500
�60000/36999' Miscellaneous Revenues (124,737) 492,491 - 273,835 150,000
�99900/39999' Fund Balance 4,412,929
Total Revenues $ 1,620,312 $ 6,988,908 11,989,920 $ 273,835 $ 2,920,500
Expenditures Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024125
8001 Human Resources $ 125,884 $ 652,062 33,061 $ 1,200 $ -
8008-8050 Information Technology - 196,167 1,216,041 282,317 710,500
8020 Police 143,218 937,315 1,350,171 504,600 -
8040 Community Development - 15,377 9,988 (14) -
8050 Community Services 244,664 3,757,542 7,371,434 2,759,532 60,000
8054 Public Works 1,202,451 927,564 2,009,225 29,219 2,150,000
9001 Non-Departmental 31,008 10,390 - - -
Total Expenditures $ 1,747,225 $ 6,496,417 11,989,920 $ 3,576,854 $ 2,920,500
227
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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228
American Rescue Plan Act(ARPA)Fund- 101
Fiscal Year 2024/25
Revenue Projections
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# &Category -M2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Intergovernmental Revenues
3311001 American Rescue Plan $ 1,745,049 $ 6,496,417 7,576,991 $ $ 2,770,500
Subtotal $ 1,745,049 $ 6,496,417 7,576,991 $ $ 2,770,500
Miscellaneous Revenues
3611000 Interest $ (124,737) $ 492,491 $ 273,835 $ 150,000
Subtotal $ (124,737) $ 492,491 $ 273,835 $ 150,000
Fund Balance
3999000 Carryover $ $ 4,412,929 $ $
Subtotal $ $ 4,412,929 $ $
tal Revenues $ 1,620,312 $ 6,988,908 11,989,920 $ 273,835 $ 2,920,500
Expenditures
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Human Resources
Personal Services(Premium Pay/Public Health-8001-811)
1201 Incentive Pay $ 113,000 $ 634,250 10,000 $ 1,200 $
Subtotal $ 113,000 $ 634,250 10,000 $ 1,200 $
Capital • 8001-861)
6401 Software $ 12,884 $ 17,812 23,061 $ $
Subtotal $ 12,884 $ 17,812 23,061 $ $
tal Human Resources $ 125,884 $ 652,062 33,061 $ 1,200 $
Information Technology
Capital • 8008-8050-861)
6401 Software $ $ 50,000 $ $ 400,000
6401 Software 250,000 50,220
6402 Equipment 108,599 308,917 122,861 92,000
6403 Consultant 49,181 251,518 66,173 150,000
6404 Connectivity 32,141 25,606 11,934
6402 Equipment 29,772
6401 Software
6402 Equipment 175,000
6404 Connectivity 6,246 155,000 1,357 68,500
$ 196,167 1,216,041 $ 282,317 $ 710,500
DepartmentPolice
Capital • 8020-811/818)
6402 Equipment $ 143,218 $ 3,515 $ $
6402 Equipment 933,800 1,024,187 504,600
Subtotal $ 143,218 $ 937,315 1,024,187 $ 504,600 $
Capital • 8020-818)
6402 Equipment $ $ 325,984 $ $
Subtotal $ $ 325,984 $ $
Total Police $ 143,218 $ 937,315 1,350,171 $ 504,600 $
229
City of
American Rescue Plan Act(ARPA)Fund- 101
Fiscal Year 2024/25
Expenditures
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# &Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
DevelopmentCommunity
Capital • :0-0
6301 Equipment $ $ 15,377 9,988 $ (14) $
Total Community Developm $ 15,377 9,988 $ (14) $
Community Services
• 8050-811)
4855 Vaccinations $ 8,893 $ $ $
Subtotal $ 8,893 $ $ $
Capital • 8050-861)
6202 Renovations 60,000
6302 Turf 2,629,037 3,547,468 1,636,652
6307 Lighting&Courts 30,350 1,030,473 1,995,798 1,053,857
6401 Software 37,119
6402 Equipment 6,000 34,872 1,628,168 68,245
6405 Park Improvements 199,421 26,041 200,000 778
Subtotal $ 235,771 $ 3,757,542 7,371,434 $ 2,759,532 $ 60,000
I Total Community Services $ 244,664 $ 3,757,542 7,371,434 $ 2,759,532 $ 60,000
Public Works
Capital • 8054-851)
6309 Drainage $ 1,168,285 $ 927,564 2,000,000 $ - $ 650,000
Subtotal $ 1,168,285 $ 927,564 2,000,000 $ - $ 650,000
Capital • 8054-818)
6208 Building Impro/Equip 29,219 1,500,000
6408 Radios 34,166 9,225
Subtotal $ 34,166 $ 9,225 $ 29,219 $ 1,500,000
i Total Public Works $ 1,202,451 $ 927,564 2,009,225 $ 29,219 $ 2,150,000
-DepartmentalNon Contractual Services 00
3410 Janitorial $ 31,008 $ 10,390 $ $
Total Non-Departmental $ 31,008 $ 10,390 $ $
Total Expenditures $ 1,747,225 $ 6,496,417 11,989,920 $ 3,576,854 $ 2,920,500
230
City of
American Rescue Plan Act(ARPA)Fund-101
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
Revenues received from the U.S. Department of Treasury;these funds have been
received and deferred until the end of the year when a journal entry will be made
3311001 American Rescue Plan $ 2,770,500 to cover the expenditures for the fiscal year
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
3611000 1 Interest 150,000 year due to the low interest rate environment that we are currently in.
Total American Rescue Plan Act(ARPA)
Fund Revenues $ 2,920,500
Budget Expenditure Justifications
Commission
Object Approval
Code# Category 2024/25 Projects
Information Technology
6401 Software $ 400,000 1201-03-ERP/Computer Software Replacement
1201-02-Hardware Upgrades
6402 Equipment 92,000 1201-07-CCTV and Security Cameras-Core
6403 Consultant 150,000 1201-04-IT Consultant
6404 Connectivity 68,500 1201-05-Connectivity
Total Information Technology $ 710,500
Parks and Recreation
6202 Rennovations $ 60,000 15001-09-Employee Workspaces
Total Parks and Recreation $ 60,000
Public Works
6208 Building Impro/Equip $ 1,500,000 5401-07-Police Department Hardening&Reconstruction
5401-05-199th Street Drainage
6309 Drainage 650,000 5401-06-191st Street Drainage
Total Public Works $ 2,150,000
Total American Rescue Plan Act(ARPA)
Fund Expenditures $ 2,920,500
231
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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232
City of Aventura
Operating and Capital Budget
Fiscal Year 202/25
f �
Police Education Fund
233
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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234
City of
Police Education Fund- 110
Fiscal Year 2024/25
Fund Budget Summary
Fund Description
The Police Education 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.
Police Education Fund Trends
$35,000
$30,000
$25,000
$20,000
■ Revenues
$15,000
Expenditures
$10,000
$5,000
$- ■
Actual Amount 2021/22 Actual Amount 2022/23 Amended Budget 2023/24 Commission Approval
2024/25
Revenue Projections Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
50000/35999 Fines&Forfeitures $ 5,484 $ 27,904 $ 4,500 $ 1,615 $ 4,000
60000/36999 Miscellaneous Revenues (215) 1,319 - 986 -
Total Revenues $ 5,269 $ 29,223 $ 4,500 $ 2,601 $ 4,000
Expenditures Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category dig 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
5400/5999 Other Operating Expenses $ 3,180 $ 4,495 $ 4,500 $ 4,040 $ 4,000
IIIL Total Expenditures $ 3,180 $ 4,495 $ 4,500 $ 4,040 $ 4,000
235
City of
Police Education Fund-110
Fiscal Year 2024/25
Revenue Projections
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Fines&Forfeitures
3511000 Fines $ 5,484 $ 27,904 $ 4,500 $ 1,615 $ 4,000
Subtotal $ 5,484 $ 27,904 $ 4,500 $ 1,615 $ 4,000
Miscellaneous Revenues
3611000 Interest $ (215) $ 1,319 $ - $ 986 $ -
Subtotal $ (215) $ 1,319 $ - $ 986 $ -
- Total Revenues $ 5,269 $ 29,223 $ 4,500 $ 2,601 $ 4,000
Expenditures
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Other •.erating Expenses-Public Safety-2ii
Public Safety-2001-521
5450 Training $ 3,180 $ 4,495 $ 4,500 $ 4,040 $ 4,000
otal Expenditures $ 3,180 $ 4,495 $ 4,500 $ 4,040 $
236
City of
Police Education Fund-110
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
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
3511000 1 Fines 1 $ 4,000 leducation of the City's Police Officers
Total Police Education Fund Revenues $ 4,000
Budget Expenditure Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
Sworn Officer training, maintaining State standards and having a highly trained,
5450 Training $ 4,000 professional Police Force
Total Police Education Fund Expenditures $ 4,000
237
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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238
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Transportation and Street Maintenance
Fund
239
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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240
City of
Transportation and Street Maintenance Fund-120
Fiscal Year 2024/25
Fund Budget Summary
Fund Description
The Transportation and Street Maintenance Fund was established to account for restricted revenues and expenditures which
by State Statute are designated for transportation enhancements, street maintenance and construction costs. In FY 2023/24
this the Citizens' Independent Transportation Trust (CITT) revenues and expenditures were moved to the Citizens'
,Independent Transportation Trust(CITT) Fund, Fund 121.
Transportation and Street Maintenance Fund Trends
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000 ■ Revenues
$1,500,000 Expenditures
$1,000,000
$500,000
Actual Amount Actual Amount Amended Budget Commission Approval
2021/22 2022/23 2023/24 2024/25
Revenue Projections Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
30000/33999 Intergovernmental Revenues $ 3,055,905 $ 3,352,471 $ 776,000 $ 398,112 $ 847,000
60000/36999 Miscellaneous Revenues 295,102 522,310 150,000 607,994 150,000
Total Revenues $ 3,351,007 $ 3,874,781 $ 926,000 $ 1,006,106 $ 997,000
Expenditures Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
3000/3999 Contractual Services $ 2,309,275 $ 2,594,971 $ 786,000 $ 442,788 $ 588,615
6000/6999 Capital Outlay 481,932 464,094 140,000 1,500 408,385
Total Expenditures $ 2,791,207 $ 3,059,065 $ 926,000 $ 444,288 $ 997,000
241
City of Aventura
Transportation and Street Maintenance Fund-120
Fiscal Year 2024/25
Revenue Projections
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Intergovernmental Revenues
3351200 State Revenue Sharing $ 313,084 $ 344,356 $ 250,000 $ 145,485 $ 300,000
3353001 Local Option Cap.Impr.Gas Tax 138,630 155,860 140,000 61,590 145,000
3353010 Local Option Gas Tax 362,609 413,014 378,000 175,793 390,000
3354930 Fuel Tax Refund - - 8,000 15,244 12,000
3383801 County Transit System Surtax 2,241,582 2,439,241 - - -
Subtotal $ 3,055,905 $ 3,352,471 $ 776,000 $ 398,112 $ 847,000
Miscellaneous Revenues
3611000 Interest $ (76,645) $ 252,817 $ 150,000 $ 195,622 $ 150,000
3632000 Transportation Mitigation Impact Fee 335,594 166,974 - 412,372 -
3633000 Citywide Bicycle Sharing 36,153 30,519 -
3661000 Developer Contributions/Streets - 72,000 - - -
Subtotal $ 295,102 $ 522,310 $ 150,000 $ 607,994 $ 150,000
Total Revenues $ 3,351,007 $ 3,874,781 $ 926,000 $ 1,006,106 $ 997,000
Expenditures
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Works/TransportationContractual Services
Public i
3450 Landscape/Tree Maint/Streets $ 703,450 $ 711,419 $ 666,000 $ 327,191 $ 463,615
3453 Citywide Bicycle Sharing 83,448 81,427 - - -
3455 Enhanced Transit Services 755,148 594,836
3456 On-Demand Transit Services 662,507 1,112,157 - - -
3460 TVMS Maintenance 104,722 95,132 120,000 115,597 125,000
Subtotal $ 2,309,275 $ 2,594,971 $ 786,000 $ 442,788 $ 588,615
Capital Outlay
Works/TransportationPublic i
6304 Circulator System Improv.-Bus Shelter $ 25,000 $ - $ - $ - $ -
6305 Road Resurfacing 416,519 323,094 65,000
6308 Citywide Bicycle Sharing - 8,520 - - -
6341 Transportation System Improv. 40,413 132,480 75,000 1,500 245,000
6999 Capital Reserve - - - - 163,385
Subtotal $ 481,932 $ 464,094 $ 140,000 $ 1,500 $ 408,385
Total Expenditures $ 2,791,207 $ 3,059,065 $ 926,000 $ 444,288 $ 997,000
242
City of -
Street Maintenance Fund-120
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
Revenue received in this category is projected to approximate 18% for FY
2024/25 of the total State Revenue Sharing Funds. Their source is the motor fuel
3351200 State Revenue Sharing $ 300,000 tax and is restricted to road construction and maintenance.
State Revenue Sharing
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
ti61k
The County has adopted two phases of the local option gas tax as follows: The
second phase must be used for transportation expenditures needed to meet the
requirements of the capital improvements elements of an adopted comprehensive
3353001 Local Option Cap.Impr.Gas Tax 145,000 plan.
The County has adopted two phases of the local option gas tax as follows: 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
3353010 Local Option Gas Tax 390,000 funds must be used for transportation related expenditures.
Total Local Option Gas Tax
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
243
City of
Street Maintenance Fund-120
Fiscal Year 2024/25
Revenue Projection Rationale Continued
Commission
Object Approval
Code# Category 2024/25 Comment
Revenue refunded from the State of Florida; per Florida law which refunds
3354930 Fuel Tax Refund 12,000 qualified entities that purchase and use tax-paid fuel for an exempt purpose
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
3611000 1 Interest 150,000 investment.
Total Street Maintenance Fund Revenue $ 997,000
Budget Expenditure Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
Costs associated with contracting tree, landscape,irrigation and flower
3450 Landscape/Tree Maint/Streets $ 463,615 maintenance services for all public right-of-ways and medians
Operating costs associated with maintaining the Traffic Video Monitoring System
3460 TMVS Maintenance 125,000 ("TVMS")
Total Operating Expenditures $ 588,615
Capital Project Descriptions
Commission
Object Approval
Code# Category 2024/25 Comment
This project consists of Street Lights as follows:
CCTV-Cameras-203rd Street&Biscayne Blvd. Electrical Service Relocation
CCTV-(2)Cameras-Country Club Drive
6341 Transportation System Improv. $ 245,000 -Purchase(10)Street Lights-Right-of-Ways
6399 1 Capital Reserve 163,385 Estimated amount to be saved for future capital projects
Total Capital Outlay Expenditures $ 408,385
Total Street Maintenance Fund Expenditures $ 997,000
244
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Citizens' Independent Transportation
Trust (CITT) Fund
245
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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246
City of
Citizens'Independent Transportation Trust(CITT) Fund-121
Fiscal Year 2024/25
Fund Budget Summary
Fund Description
The Citizens'Independent Transportation Trust(CITT) Fund was established in FY 2023/24 to separately account for restricted
revenues and expenditures which by County Transit System Surtax Ordinance are designated for transportation
enhancements, street maintenance and construction costs. Previously, the revenues and expenditures for this fund were
accounted for in the Transportation and Street Maintenance Fund,fund 120.
Citizens' Independent Transportation Trust (CITT) Fund Trends
$3,000,000
$2,500,000
$2,000,000
$1,500,000
Revenues
$1,000,000 Expenditures
$500,000
Actual Amount Actual Amount Amended Budget Commission Approval
2021/22 2022/23 2023/24 2024/25
Revenue Projections Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
30000/33999 Intergovernmental Revenues $ $ $ 2,500,000 $ 886,780 $ 2,400,000
60000/36999 Miscellaneous Revenues 30,000 17,586 30,000
Total Revenues $ $ $ 2,530,000 $ 904,366 $ 2,430,000
Expenditures Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
3000/3999 Contractual Services $ $ $ 2,022,680 $ 1,110,857 $ 1,643,395
6000/6999 Capital Outlay 507,320 16,690 786,605
Total Expenditures $ $ $ 2,530,000 $ 1,127,547 $ 2,430,000
247
City of
Citizens'Independent Transportation Trust(CITT) Fund -121
Fiscal Year 2024/25
Revenue Projections
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Intergovernmental Revenues
3383801 County Transit System Surtax $ $ $ 2,500,000 $ 886,780 $ 2,400,000
Subtotal $ $ $ 2,500,000 $ 886,780 $ 2,400,000
Miscellaneous Revenues
3611000 Interest $ $ $ - $ 2,895 $ -
3633000 Citywide Bicycle Sharing 30,000 14,691 30,000
Subtotal $ $ $ 30,000 $ 17,586 $ 30,000
Total Revenues $ $ $ 2,530,000 $ 904,366 $ 2,430,000
Expenditures
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category WAS6 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Works/TransportationContractual Services
Public i
3453 Citywide Bicycle Sharing $ $ $ 86,000 $ 45,133 $ 95,000
3455 Enhanced Transit Services 511,680 205,421 347,415
3456 On-Demand Transit Services 1,425,000 860,303 1,200,980
Subtotal $ $ $ 2,022,680 $ 1,110,857 $ 1,643,395
OutlayCapital
Works/TransportationPublic
6305 Road Resurfacing $ $ $ - $ - $ -
6308 Citywide Bicycle Sharing 81500 - 8,500
6341 Transportation System Improv. 130,000 16,690 -
6999 Capital Reserve 368,820 - 778,105
Subtotal $ $ $ 507,320 $ 16,690 $ 786,605
Total Expenditures $ $ $ 2,530,000 $ 1,127,547 $ 2,430,000
248
City of
Citizens'Independent Transportation Trust(CITT)Fund-121
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
County voters approved a Yz%sales tax increase for transportation needs that
was passed in November 2022 and went into effect January 2003.As provided by
3383801 County Transit System Surtax 2,400,000 County Ordinance,the cities receive 20%of the proceeds based upon population.
County Transit System Surtax
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
3633000 Citywide Bicycle Sharing 30,000 Amount received for Bicycle rental program throughout the City
Total Citizens'Independent Transportation
Trust(CITT)Fund Revenue $ 2,430,000
Budget Expenditure Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
3453 Citywide Bicycle Sharing 95,000 Operating costs associated with the Bicycle Sharing Program
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. This is a percentage of the cost to fund the
City's shuttle bus service of three (3)mini-buses public transit routes six (6)days
per week on a contractual basis that carries approximately 100,000 passengers
per year and links the residential areas to community, retail and medical
3455 Enhanced Transit Services 347,415 establishments,as well as Miami-Dade and Broward routes.
Annual funding required for eight(8)Tesla vehicles and two(2)Vans to provide
on-demand transit services(within the Designated Service Area)from 7:00 AM-
3456 On-Demand Transit Services 1 1,200,980 11:00 PM every day except Thanksgiving,Christmas and New Years Day
Total Operating Expenditures $ 1,643,395
249
City of
Citizens'Independent Transportation Trust(CITT) Fund-121
Fiscal Year 2024/25
Capital Project Descriptions
Commission
Object Approval
Code# Category 2024/25 Comment
This project consists of the replacement of bicycles utilized for the City's Bicycle
6308 Citywide Bicycle Sharing 8,500 Sharing Program that have become obsolete due to normal wear and tear
6999 Capital Reserve 778,105 Estimated amount to be saved for future capital projects
Total Capital Outlay Expenditures $ 786,605
Total Citizens'Independent Transportation
Trust(CITT)Fund Expenditures $ 2,430,000
250
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Building Fund
251
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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252
Building Fund-1641
Fiscal Year 2024/25
Fund Budget Summary
Fund Description
The Building division of the Community Development Department is responsible for building permitting and inspections. The
Building Fund was established in FY 2022/23 to comply with the Building Construction Standards - Enforcement, Chapter
553.80 Section (7)(a)4. of the Floida Statutes. This fund enables the City to account for the monies coming in and out of the
building function of the Community Development Department.
Building Fund Trends
$6,000,000
$5,000,000
$4,000,000
$3 000 000 ■ Revenues
Expenditures
$2,000,000
$1,000,000
$-
Amended Budget 2023/24 Commission Approval 2024/25
Revenue Projections Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
;20000/32999 Licenses&Permits $ $ 5,360,840 $ 4,239,382 $ 3,241,643 $ 5,195,000
150000/35999 Fines&Forfeitures 350 1,250
!60000/36999 Miscellaneous Revenues 35,948 15,000 89,053 75,000
Total Revenues $ $ 5,397,138 $ 4,255,632 $ 3,330,696 $ 5,270,000
Expenditures Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
1000/2999 Personal Services $ $ 370,258 $ 382,398 $ 185,315 $ 412,748
3000/3999 Contractual Services 3,768,257 3,375,000 2,273,487 3,725,000
4000/4999 Other Charges&Services 137,710 162,192 42,609 62,932
5000/5399 Commodities 6,715 36,750 5,238 66,300
5400/5499 Other Operating Expenses 7,500 3,000
6000/6999 Capital Outlay 13,273 45,200 - 391,990
9000/9999 T/fer-General Fund(001) 535,449 246,592 123,296 608,030
- Total Expenditures $ - $ 4,831,662 $ 4,255,632 $ 2,629,945 $ 5,270,000
253
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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254
Community Development
Department
Building Fund
Organization Chart
CommunityOr
Development
Management *ctor**
• ••- • •
A• • • • ••-
Planning
i • • • •
ZonLDg
• • • • •d-
111compliance
Officer"
mer
Service Rep III*
Budgeted Personnel Allocation Summary
Position Title 2021/22 r2O22,23 1 2023/24 2024/25
i
DevelopmentCommunity
Building •
Operations"Customer Service Rep 111* 1.0 1.0 1.0
Management Assistant-
Operations
Officer"Code Compliance
Total Full-Time - 2.6 2.6 2.6
Total Part-Time - 1.0 1.0 1.0
Total - 3.6 3.6 3.6
Budgeted in the Building Fund
—Allocated with the Building Fund
-Management Assistant-Administration formerly entitled Executive Assistant/Planning Technician
--Management Assistant-Operations formerly entitled Customer Service Rep II
*****Mangement Assistant-Operations promoted to Operations Manager in FY 2023/24
255
City of
Building Fund-164,
Fiscal Year 2024/25
Objectives
1. Provide customer-focused technical assistance to the community.
2. Provide staff support for building permit and inspections services.
3. Provide staff support and training for the Department's TRAKiT software for the Building function.
4. Facilitate submission of all permit forms digitally via the City's website and implement digital submission of permit applications.
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. Maintain privatized building inspection and review.
9. Initiate a running,voluntary customer survey to measure satisfaction with technical assistance and customer service with permitting.
10. Provide staff support for code compliance.
Performance Measures and Scorecard
Cultural
Center Actual Actual Projected Estimate City
Perfromance Workload Indicators Objective(s) 2021/22 2022/23 2023/24 2024/25 Priority/Goal
%of Applications Submitted Digitally 2,4&5 40% 34% 42% 45% (n
m
a10 No.of Building Permits Issued 2 5,267 4,541 4,564 4,600 5•
m m
v No.of Building Inspections Performed 6 17,676 21,372 16,682 17,000 S -n
O N �•
go
%of Permits Paid by Credit Card 1 16% 23% 25% 27% °
O 5; v
o %of Inspections Requested via Online Portal 4 100% 100% 100% 100% v 0 y
%of Plan Reviews Conducted within 10 Days 7 98% 100% 100% 100% a
No.of Code Warnings and Notice of Violations Issued 10 253 384 295 250
256
City of
Building Fund-1641
Fiscal Year 2024/25
Revenue Projections
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Licenses&Permits
3221000 Building Permits $ $ 5,161,547 $ 4,069,382 $ 3,094,750 $ 5,000,000
3221500 Radon/Code Comp Admin.Fee 9,926 8,500 8,967 15,000
3222000 Certificate of Occupancy 189,367 161,500 137,926 180,000
Subtotal $ $ 5,360,840 $ 4,239,382 $ 3,241,643 $ 5,195,000
Fines&Forfeitures
3541000 Code Violation Fines $ $ 350 $ 1,250 $ - $ -
Subtotal $ $ 350 $ 1,250 $ - $ -
Miscellaneous Revenues
3611000 Interest $ $ 35,948 $ 15,000 $ 89,053 $ 75,000
Subtotal $ $ 35,948 $ 15,000 $ 89,053 $ 75,000
Total Revenues $ $ 5,397,138 $ 4,255,632 $ 3,330,696 $ 5,270,000
Expenditures
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Personal Services
Community D- 4001-524
1201 Employee Salaries $ $ 280,169 $ 286,400 $ 139,736 $ 311,589
2101 FICA 21,554 21,910 10,248 23,837
2201 Pension 30,925 31,144 14,869 34,606
2301 Health,Life&Disability 34,764 39,982 19,079 40,155
2401 Workers'Compensation 2,846 2,962 1,383 2,561
Subtotal $ $ 370,258 $ 382,398 $ 185,315 $ 412,748
Contractual Services
Community D- 4001-524
3101 Building Inspection Services $ $ 3,768,257 $ 3,335,000 $ 2,273,487 $ 3,700,000
3190 Professional Services - 40,000 - 25,000
Subtotal $ $ 3,768,257 $ 3,375,000 $ 2,273,487 $ 3,725,000
Other
Community Development-4001-524
4041 Car Allowance $ $ 1,800 $ 1,800 $ 900 $ 1,800
4101 Communication Services 1,255 492 246 9,132
4420 Leased Equipment 3,030 2,500 1,521 3,000
4645 R&M-Equipment 32,636 81,400 36,189 10,000
4701 Printing 3,211 4,000 3,753 4,000
4730 Records Retention 95,778 70,000 - 35,000
4852 Email Hosting Services - 2,000 - -
Subtotal $ $ 137,710 $ 162,192 $ 42,609 $ 62,932
Commodities
Community Development-4001-524
5101 Office Supplies $ $ 1,090 $ 3,000 $ 2,589 $ 5,000
5120 Computer Operating Supplies - 33,600 2,367 4,000
5240 Uniforms - 150 282 300
5441 Computer Subscriptions 5,625 - - 57,000
Subtotal $ $ 6,715 $ 36,750 $ 5,238 $ 66,300
Other Operating
Community D- 4001-524
5450 Training $ $ - $ 7,500 $ - $ 3,000
Subtotal $ $ - $ 7,500 $ - $ 3,000
257
City of
Building Fund-1641
Fiscal Year 2024/25
Expenditures
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
OutlayCapital
Community D- 4001-524
6402 Computer Equipment<$5,000 $ $ 13,273 $ 5,200 $ $ 17,930
6410 Equipment>$5,000 40,000
6999 Capital Reserve 374,060
Subtotal $ $ 13,273 $ 45,200 $ $ 391,990
Transfers
Community Development-4001-581
9101 Transfer to General Fund $ $ 535,449 $ 246,592 $ 123,296 $ 608,030
Subtotal $ $ 535,449 $ 246,592 $ 123,296 $ 608,030
Total Expenditures $ $ 4,831,662 $ 4,255,632 $ 2,629,945 $ 5,270,000
258
City of
Building Fund-164,
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
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 2024/25 building activity. Prior to FY 2022/23, these fees
3221000 Building Permits $ 5,000,000 were collected in the General Fund.
Building Permits
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
An additional percentage of each permit fee is collected on the State of
Radon/Code Comp Admin. Florida's behalf and paid to the State of Florida monthly- this is a pass-thru
3221500 Fee 15,000 account
A fee collected by the Building Division when a building is completed and final
inspections allow it to be occupied. The C.O.is the culmination of the building
plan review and inspection process and involves administrative work over and
3222000 Certificate of Occupancy 180,000 above the typical permitting and inspection work.
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
3611000 Interest 75,000 for investment.
Total Building Fund Revenue $ 5,270,000
259
City of
Building Fund-164,
Fiscal Year 2024/25
Budget Expenditure Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
(1)Community Development Director`,(1)Building Official(P/T), (1)
Management Assistant-Administration",(1)Customer Service Rep III,(1)
Management Assistant-Operations",(1)Planner"&(1)Code Compliance
Officer"("All of these positions are allocated within the Community
1201 Employee Salaries $ 311,589 Development Department of the General Fund and in the Building Fund).
2101 FICA 23,837 Social Security&Medicare taxes
Estimated pension contribution paid by the City for each full-time General
2201 Pension 34,606 employee
Estimated annual employee costs for health,dental,life&disability insurance
2301 Health,Life&Disability 40,155 benefits
2401 Workers'Compensation 2,561 Allocated cost of workers'compensation premiums paid
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 remained at a steady high level during the last fiscal
3101 Building Inspection Services 3,700,000 year. Revenues are reflective of the steady high level of activity.
3190 Professional Services 25,000 Costs for landscape review on building permits
4041 Car Allowance 1,800 Department Directors receive$500/month for a car allowance
Telephone service and internet service for iPads for Building Division
4101 Communication Services 9,132 personnel
4420 Lease Equipment 3,000 Lease of copy machine
4645 R&M -Equipment 10,000 Annual cost for Bluebeam maintenance&Laserfische
4701 Printing 4,000 Costs associated with printing for the Building Division
4730 Records Retention 35,000 Estimated costs for imaging building permit records
Office supplies for the Building Division,i.e.file folders,permit cards,rubber
5101 Office Supplies 5,000 bands,pens and statples
Miscellaneous computer supplies for Permit Clerks, Plan Reviewers and
5120 Computer Operating Supplies 4,000 Building Inspectors
5240 Uniforms 300 Uniform shirts for the Building Division staff
Annual cost for TRACKiT as well as costs associated with providing email,
5441 Computer Subscriptions 57,000 virus protection and spam filtering for the Building Division
5450 Training 3,000 Training for Plan Reviewers and Inspectors to transition to digital processing
Total Operating Expenditures $ 4,269,980
260
City of
Building Fund-1641
Fiscal Year 2024/25
Capital Project Descriptions
Commission
Object Approval
Code# Category 2024/25 Comment
Replacement and upgrade of computer equipment,i.e.Computer Replacement
&Pads for Inspection for Building Division
6402 Computer Equipment<$5,000 17,930
6999 Capital Reserve 374,060 Estimated amount to be saved for future capital projects
Total Capital Outlay Expenditures $ 391,990
Transfers
Commission
Object Approval
Code# Category 2024/25 Comment
This amount represents the costs for the services that are provided to the
Building Fund from the Departments in the General Fund which is transferred
9101 Transfer to General Fund $ 608,030 to the General Fund.
Total Transfers $ 608,030
Total Building Fund Expenditures $ 5,270,000
261
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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262
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
911 Fund
263
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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264
City of
Aventur
911 Fund-180 ,
Fiscal Year 2024/25
Fund Budget Summary
Fund Description
The 911 Fund is used to account for revenues and expenditures specifically earmarked for the City's emergency 911 system in
accordance with Florida Statues 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.
911 Fund Trends
$120,000
$100,000
$80,000
$60,000
■ Revenues
Expenditures
$40,000
$20,000
Actual Amount 2021/22 Actual Amount 2022/23 Amended Budget 2023/24 Commission Approval
2024/25
Revenue Projections Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
30000/33999 Intergovernmental Revenues $ 79,751 $ 95,327 $ 71,225 $ 15,639 $ 79,000
60000/36999 Miscellaneous Revenues (892) 3,216 1,500 1,131 -
Total Revenues $ 78,859 $ 98,543 $ 72,725 $ 16,770 $ 79,000
Expenditures Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
4000/4999 Other Charges&Services $ 54,719 $ 85,329 $ 62,525 $ 67,781 $ 70,400
5000/5399 Commodities 580 2,949 4,000 780 3,000
5400/5999 Other Operating Expenses 4,057 2,804 6,200 2,244 5,600
Total Expenditures $ 59,356 $ 91,082 $ 72,725 $ 70,805 $ 79,000
265
City of Aventura
911 Fund-180
Fiscal Year 2024/25
Revenue Projections
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Intergovernmental Revenues
3379110 911 Fees-Wire Line $ 10,878 $ 1,418 $ 2,225 $ 33 $ 1,000
3379111 911 Fees-Wireless 56,000 78,135 57,000 12,699 65,000
3379112 911 Fees-Prepaid 12,873 15,774 12,000 2,907 13,000
Subtotal $ 79,751 $ 95,327 $ 71,225 $ 15,639 $ 79,000
Miscellaneous Revenues
3611000 Interest $ (892) $ 3,216 $ 1,500 $ 1,131 $ -
Subtotal $ (892) $ 3,216 $ 1,500 $ 1,131 $ -
Total Revenues $ 78,859 $ 98,543 $ 72,725 $ 16,770 $ 79,000
Expenditures 2001-521
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Operating
Other Charges
Public Safety- 00
4001 Travel&Per Diem $ 1,446 $ 1,961 $ 5,000 $ 1,238 $ 5,000
4101 Communication Services - 156 - 14,000 12,265
4645 R&M-Equipment 53,273 83,212 57,525 52,543 53,136
Subtotal $ 54,719 $ 85,329 $ 62,525 $ 67,781 $ 70,400
Commodities
Public Safety-2001-521
5290 Other Operating Supplies $ 580 $ 2,949 $ 4,000 $ 780 $ 3,000
Subtotal $ 580 $ 2,949 $ 4,000 $ 780 $ 3,000
Other Operating Expenses
Public Safety- ii
5410 Subscriptions&Memberships $ 426 $ 147 $ 1,200 $ 294 $ 600
5450 Training 3,631 2,657 5,000 1,950 5,000
Subtotal $ 4,057 $ 2,804 $ 6,200 $ 2,244 $ 5,600
Total Expenditures $ 59,356 $ 91,082 $ 72,725 $ 70,805 $ 79,000
266
City of
Aventur
911 Fund-180 ,
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
Amount anticipated for 911 Wire Line fees collected by the State in accordance
3379110 911 Fees-Wire Line $ 1,000 with Florida Statues 365.172
Amount anticipated for 911 Wireless fees collected by the State in accordance
3379111 911 Fees-Wireless 65,000 with Florida Statues 365.172
Amount anticipated for 911 Prepaid fees collected by the State in accordance with
3379112 911 Fees-Prepaid 13,000 Florida Statues 365.172
Total 911 Fees
$110,000
$90,000
$70,000
$50,000
$30,000
$10,000
$(10,000)otiAVb oti � oti oti oti oti ati otik\��
ti ti ti ti ti ti ti T
Total 911 Fund Revenue $ 79,000
Budget Expenditure Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
Travel and per diem expenditures associated with employees on City business or
4001 Travel&Per Diem $ 5,000 training associated with the City's 911 Center
4101 Communication Services 12,265 AT&T Costs
4645 R&M-Equipment 53,136 Repair and maintenance of the 911 equipment
Purchase of supplies and items needed for the daily operation of the Police
5290 Other Operating Supplies 3,000 Department's 911 Center
Subscriptions to professional journals and memberships in professional and
5410 Subscriptions&Memberships 600 regional law enforcement organzations as it relates to the 911 Center
5450 Training 5,000 Maintain State standards and a highly trained dispatch function
Total 911 Fund Expenditures $ 79,000
267
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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268
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Debt Service Funds
269
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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270
City of Aventura
Debt Service Funds-230-291
Fiscal Year 2024/25
Funds Budget Summary
Fund Description
The Debt Service Funds are established to account for revenues and/or transfers pledged for debt service payments on long-term
financing.
Debt Service Funds Trends
$2,500,000
$2,490,000
$2,480,000
$2,470,000
$2,460,000 ■ Revenues
$2,450,000 Expenditures
$2,440,000
$2,430,000
$2,420,000
Actual Amount 2021/22 Actual Amount 2022/23 Amended Budget 2023/24 Commission Approval
2024/25
Revenue Projections Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
80000/38999 Transfer/Debt Proceeds $ 2,494,655 $ 2,493,522 $ 2,455,234 $ 1,227,617 $ 2,451,127
Total Revenues $ 2,494,655 $ 2,493,522 $ 2,455,234 $ 1,227,617 $ 2,451,127
Expenditures by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
7000/7999 Debt Service $ 2,457,437 $ 2,452,310 $ 2,455,234 $ 1,228,951 $ 2,451,127
Total Expenditures $ 2,457,437 $ 2,452,310 $ 2,455,234 $ 1,228,951 $ 2,451,127
271
City of Aventura
Debt Service Funds-230-291
Fiscal Year 2024/25
Reveue Projections
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Transfer/Debt Proceeds
3811001 Transfer from General Fund $ 2,050,655 $ 2,049,522 $ 2,051,306 $ 1,025,653 $ 2,048,978
3811901 Transfer from Charter School Fund 444,000 444,000 403,928 201,964 402,149
Subtotal $ 2,494,655 $ 2,493,522 $ 2,455,234 $ 1,227,617 $ 2,451,127
Total Revenues $ 2,494,655 $ 2,493,522 $ 2,455,234 $ 1,227,617 $ 2,451,127
Expenditures
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
e
bt Service
-.. i
7130 Principal $ 1,845,000 $ 1,900,000 $ 1,965,000 $ 982,500 $ 2,025,000
7230 Interest 612,437 552,310 490,234 246,451 426,127
Total Expenditures $ 2,457,437 $ 2,452,310 $ 2,455,234 $ 1,228,951 $ 2,451,127
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)
Total Debt Service
5 Year Payout Schedule
Fiscal Year Principal Interest Total
FY 2024/25 2,025,000 426,127 2,451,127
FY 2025/26 2,080,000 360,121 2,440,121
FY 2026/27 2,145,000 292,125 2,437,125
Thereafter 6,765,000 1,085,788 7,850,788
Total $ 13,015,000 $ 2,164,161 $ 15,179,161
272
City of Aventura
Debt Service Series 2010&2011 Fund-230
Fiscal Year 2024/25
Fund Budget Summary
Fund Description
The Debt Service Fund Series 2010 &2011 Fund was established to account for debt service payment expenditures associated
with the long-term financing for the purchase of properties utlized 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.
Debt Service Fund Series 2010 & 2011 Fund Trends
$1,194,000
$1,193,000
$1,192,000
$1,191,000
■Revenues
$1,190,000
■Expenditures
$1,189,000
$1,188,000
$1,187,000
Actual Amount 2021/22 Actual Amount 2022/23 Amended Budget Commission Approval
2023/24 2024/25
Revenue Projections by Category
Commission
bject Actual Amount Actual Amount Amended Half Year Approval
ode# Catego 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
80000/38999 Transfer/Debt Proceeds 1,189,446 1,191,834 1,192,997 596,499 1,192,936
otal Revenues $ 1,189,446 $ 1,191,834 $ 1,192,997 $ 596,499 $ 1,192,936
Expenditures by Category
Commission
bject Actual Amount Actual Amount Amended Half Year Approval
ode# Catego 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
7000/7999 Debt Service $ 1,189,446 $ 1,191,834 $ 1,192,997 $ 596,499 $ 1,192,936
Total Expenditures $ 1,189,446 $ 1,191,834 $ 1,192,997 $ 596,499 $ 1,192,936
273
City of Aventura
Debt Service Series 2010&2011 Fund-230
Fiscal Year 2024/25
Revenue Projections
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category MM 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Transfer/Debt Proceeds
3811001 Transfer from General Fund $ 1,189,446 $ 1,191,834 $ 1,192,997 $ 596,499 $ 1,192,936
Total Revenues $ 1,189,446 $ 1,191,834 $ 1,192,997 $ 596,499 $ 1,192,936
Expenditures
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category Jaw 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
e
bt Service
-.. ii i
7130 Principal $ 915,000 $ 950,000 $ 985,000 $ 492,500 $ 1,020,000
7230 Interest 274,446 241,834 207,997 103,999 172,936
- r Total Expenditures $ 1,189,446 $ 1,191,834 $ 1,192,997 $ 596,499 $ 1,192,936
274
City of Aventura
Debt Service Series 2010&2011 Fund-230
Fiscal Year 2023/24
Bank Qualified Loan -Bank of America
FBO Refunding Bonds,Series 2010&2011 Combined
Amortization Scheudle
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 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 81,148 2,381,148
Total $ 5,455,000 $ 490,240 $ 5,945,240
275
City of Aventura
Debt Service Series 2012(A) Fund-250
Fiscal Year 2024/25
Fund Budget Summary
Fund Description
The Debt Service Series 2012 (A) 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.
Debt Service Series 2012 (A) Fund Trends
$365,000
$364,000
$363,000
$362,000
Revenues
$361,000
Expenditures
$360,000
$359,000
$358,000
Actual Amount 2021/22 Actual Amount 2022/23 Amended Budget Commission Approval
2023/24 2024/25
Revenue Projections Summary by Category
Amended Half Year Commission
Object Actual Amount Actual Amount Budget Actual Approval
Code# Categ 2021/22 2022/23 2023/24 2023/24 2024/25
80000/38999 Transfer/Debt Proceeds $ 363,969 $ 360,476 $ 361,585 $ 180,793 $ 360,082
Total Revenues $ 363,969 $ 360,476 $ 361,585 $ 180,793 $ 360,082
Expenditures Summary by Category
Amended Half Year Commission
Object Actual Amount Actual Amount Budget Actual Approval
Code# Category X 2021/22 2022/23 2023/24 2023/24 2024/25
7000/7999 Debt Service $ 363,969 $ 360,476 $ 361,585 $ 180,792 $ 360,082
Total Expenditures $ 363,969 $ 360,476 $ 361,585 $ 180,792 $ 360,082
276
City of Aventura
Debt Service Series 2012(A)Fund-250
Fiscal Year 2024/25
Revenue Projections
Amended Half Year Commission
Object Actual Amount Actual Amount Budget Actual Approval
Code# Category 2021/22 2022/23 2023/24 2023/24 2024/25
Transfer/Debt Proceeds
3811001 Transfer from General Fund $ 363,969 $ 360,476 $ 361,585 $ 180,793 $ 360,082
Total Revenues $ 363,969 $ 360,476 $ 361,585 $ 180,793 $ 360,082
Expenditures
Amended Half Year Commission
Object Actual Amount Actual Amount Budget Actual Approval
Code# Category 2021/22 2022/23 2023/24 2023/24 2024/25
e
bt Service
-.. ii i
7130 Principal $ 311,916 $ 316,642 $ 326,094 $ 163,047 $ 333,183
7230 Interest 52,053 43,834 35,491 17,745 26,899
Total Expenditures $ 363,969 $ 360,476 $ 361,585 $ 180,792 $ 360,082
277
City of Aventura
Debt Service Fund Series 2012(A)- Fund 250
Fiscal Year 2023124
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 2024125 333,183 26,899 360,082
FY 2025/26 340,272 18,119 358,391
FY 2026/27 347,361 9,153 356,514
Total $1,020,816 $ 54,171 $ 1,074,987
278
City of Aventura
Debt Service Series 2012(B) Fund-290
Fiscal Year 2024/25
Fund Budget Summary
Fund Description
The Debt Service Series 2012 (B) 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 the Aventura
Charter Elementary School.The original debt was issued in 2002 and was refinanced in 2012.
Debt Service Series 2012 (B) Fund Trends
$450,000
$440,000
$430,000
$420,000
■Revenues
$410,000
■Expenditures
$400,000
$390,000
$380,000 PON
Actual Amount 2021/22 Actual Amount 2022/23 Amended Budget 2023/24 Commission Approval
2024/25
Revenue Projections Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
80000/38999 Transfer/Debt Proceeds $ 444,000 $ 444,000 $ 403,928 $ 201,964 $ 402,149
tal Revenues $ 444,000 $ 444,000 $ 403,928 $ 201,964 $ 402,149
Expenditures Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
ode# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
7000/7999 Debt Service $ 406,782 $ 402,788 $ 403,928 $ 201,964 $ 402,149
Total Expenditures $ 406,782 $ 402,788 $ 403,928 $ 201,964 $ 402,149
279
City of Aventura
Debt Service Series 2012(B) Fund-290
Fiscal Year 2024125
Revenue Projections
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Transfer/Debt Proceeds
3811901 Transfer from Charter School Fund $ 444,000 $ 444,000 $ 403,928 $ 201,964 $ 402,149
Subtotal $ 444,000 $ 444,000 $ 403,928 $ 201,964 $ 402,149
Total Revenues $ 444,000 $ 444,000 $ 403,928 $ 201,964 $ 402,149
Expenditures
Commission
Object Actual Amount Actual Amount Amended Half Year Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
e
bt Service
-.. ii i
7130 Principal $ 348,084 $ 353,358 $ 363,906 $ 181,953 $ 371,817
7230 Interest 58,698 49,430 40,022 20,011 30,332
- Total Expenditures $ 406,782 $ 402,788 $ 403,928 $ 201,964 $ 402,149
280
City of Aventura
Debt Service Fund Series 2012 (B) - Fund 290
Fiscal Year 2023/24
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 2024/25 371,817 30,332 402,149
FY 2025/26 379,728 20,432 400,160
FY 2026/27 387,639 10,322 397,961
Total $ 1,139,184 $ 61,086 $ 1,200,270
281
City of Aventura
Debt Service Series 2018 Fund-291
Fiscal Year 2024/25
Fund Budget Summary
Fund Description
The Debt Service Series 2018 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%.
Debt Service Series 2018 Fund Trends
$497,500
$497,000
$496,500
■ Revenues
$496,000 Expenditures
$495,500
$495,000
Actual Amount 2021/22 Actual Amount 2022/23 Amended Budget 2023/24 Commission Approval
2024/25
Revenue Projections Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 4M 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
80000/38999 Transfer/Debt Proceeds $ 497,240 $ 497,212 $ 496,724 $ 248,362 $ 495,960
Total Revenues $ 497,240 $ 497,212 $ 496,724 $ 248,362 $ 495,960
Expenditures Summary by Category
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
7000/7999 Debt Service $ 497,240 $ 497,212 $ 496,724 $ 249,696 $ 495,960
Total Expenditures $ 497,240 $ 497,212 $ 496,724 $ 249,696 $ 495,960
282
City of Aventura
Debt Service Series 2018 Fund-291
Fiscal Year 2024/25
Revenue Projections
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
Transfer/Debt Proceeds
3811001 Transfer from General Fund $ 497,240 $ 497,212 $ 496,724 $ 248,362 $ 495,960
otal Revenues $ 497,240 $ 497,212 $ 496,724 $ 248,362 $ 495,960
Expenditures
Commission
Object Actual Amount Actual Amount Amended Half Year Approval
Code# Category 2021/22 2022/23 Budget 2023/24 Actual 2023/24 2024/25
e
bt Service
-.. 9001-590
7130 Principal $ 270,000 $ 280,000 $ 290,000 $ 145,000 $ 300,000
7230 Interest 227,240 217,212 206,724 104,696 195,960
Total Expenditures $ 497,240 $ 497,212 $ 496,724 $ 249,696 $ 495,960
283
City of Aventura
Debt Service Fund Series 2018-Fund 291
Fiscal Year 2023/24
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 1503000 3.68% 993360 249,360 5,250,000
8/1/2025 150,000 3.68% 96,600 246,600 4953960 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 2024/25 300,000 195,960 4953960
FY 2025/26 310,000 184,828 494,828
FY 2026/27 325,000 173,236 498,236
Thereafter 4,465,000 1,004,640 5,469,640
Total $5,400,000 $ 1,558,664 $ 6,958,664
284
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
i
Capital Projects Fund
285
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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286
City of Aventura
Capital Projects Fund- 392
Fiscal Year 2024/25
Fund Budget Summary
Fund Description
The Capital Projects Fund was established to account for impact fees and other revenues specifically earmarked for capital
(projects restricted by City Ordinance or Commission Policy.
Capital Projects Fund Trends
$90,000
$80,000
$70,000
$60,000
$50,000
$40,000 ■ Revenues
Expenditures
$30,000
$20,000
$10,000
Actual Amount 2021/22 Actual Amount 2022/23 Amended Budget Commission Approval
2023/24 2024/25
Revenue Projections Summary by Category
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
60000/36999 Miscellaneous Revenues $ 47,913 $ 46,413 $ - $ 160,821 $ -
99900/39999 Fund Balance - - 63,500 31,750 28,100
Total Revenues $ 47,913 $ 46,413 $ 63,500 $ 192,571 $ 28,100
Expenditures Summary by Category
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
6000/6999 Capital Outlay $ 83,949 $ 72,220 $ 63,500 $ 3,294 $ 28,100
Total Expenditures $ 83,949 $ 72,220 $ 63,500 $ 3,294 $ 28,100
287
City of Aventura
Capital Projects Fund- 392
Fiscal Year 2024/25
Revenue Projections
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Miscellaneous Revenues
3611000 Interest $ (9,847) $ 27,902 $ - $ 23,270 $
3632200 Police Impact Fees 57,760 18,511 32,964
3632700 Recreation Impact Fees - - 104,587
Subtotal $ 47,913 $ 46,413 $ $ 160,821 $ -
Fund Balance
3999000 Carryover-Police $ - $ - $ 63,500 $ 31,750 $ 28,100
Subtotal $ - $ - $ 63,500 $ 31,750 $ 28,100
Total Revenues $ 47,913 $ 46,413 $ 63,500 $ 192,571 $ 28,100
Expenditures
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
OutlayCapital
Police-2001-521
6410 Equipment>$5,000 $ - $ - $ 7,500 $ - $ 7,700
6411 Equipment<$5,000 83,949 72,220 56,000 3,294 20,400
Subtotal $ 83,949 $ 72,220 $ 63,500 $ 3,294 $ 28,100
Total Expenditures $ 83,949 $ 72,220 $ 63,500 $ 3,294 $ 28,100
288
City of Aventura
Capital Projects Fund-392
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
Represents funds set aside from previously collected Police Impact Fees used for
3999000 Carryover-Police $ 28,100 the expenditures in the current fiscal years budget
Total Capital Projects Fund Revenues $ 28,100
Capital Project Descriptions
Commission
Object Approval
Code# Category 2024/25 Comment
Police
Purchase of new equipment and replacing inefficient,defective or unusable
equipment for the Police Department,including the following:
6410 Equipment>$5,000 $ 7,700 -(1)Ballistic Shield
Purchase of new equipment and replacing inefficient,defective or unusable
equipment for the Police Department,including the following:
6411 1 Equipment<$5,000 20,400 -(12)Ballistic Vests
Total Capital Projects Fund Expenditures $ 28,100
289
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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290
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Stormwater Utility Fund
291
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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City of Aventura
Stormwater Utility Fund-410
Fiscal Year 2024/25
Fund Budget Summary
Fund Description
The Stormwater Utility Fund is used to account for revenues and expenditures specifically earmarked for the construction and
maintenance of the Ci 's stormwater drainage system.
Stormwater Utility Fund Trends
$2,000,000
$1,800,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
■ Revenues
$800,000
Expenses
$600,000
$400,000
$200,000
$-
Actual Amount 2021/22 Actual Amount 2022/23 Amended Budget 2023/24 Commission Approval
2024/25
Revenue Projections Summary by Category
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
30000/33999 Intergovernmental Revenues $ 458,194 $ - $ - $ - $ 348,000
40000/34999 Charges for Services 1,331,986 1,496,111 1,335,000 535,202 1,500,000
60000/36999 Miscellaneous Revenues (6,774) 46,946 25,000 47,482 35,000
Total Revenues $ 1,783,406 $ 1,543,057 $ 1,360,000 $ 582,684 $ 1,883,000
Expenses Summary by Category
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
3000/3999 Contractual Services $ 681,762 $ 607,692 $ 710,000 $ 294,242 $ 1,040,000
5400/5999 Other Operating Expenses 501,978 521,827 7,000 275 7,500
6000/6999 Capital Outlay 68,640 1,759 643,000 4,679 835,500
Total Expenses $ 1,252,380 $ 1,131,278 $ 1,360,000 $ 299,196 $ 1,883,000
293
City of Aventura
Stormwater Utility Fund-410
Fiscal Year 2024/25
Revenue Projections
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Intergovernmental Revenues
3343606 FDEP Grant $ 458,194 $ $ - $ $ 348,000
Subtotal $ 458,194 $ $ - $ $ 348,000
Charges for Services
3439110 Stormwater Utility Fees $ 1,331,986 $ 1,496,111 $ 1,335,000 $ 535,202 $ 1,500,000
Subtotal $ 1,331,986 $ 1,496,111 $ 1,335,000 $ 535,202 $ 1,500,000
Miscellaneous Revenues
3611000 Interest $ (6,774) $ 46,946 $ 25,000 $ 47,482 $ 35,000
Subtotal $ (6,774) $ 46,946 $ 25,000 $ 47,482 $ 35,000
Total Revenues $ 1,783,406 $ 1,543,057 $ 1,360,000 $ 582,684 $ 1,883,000
Expenses
Half Year Commission
Object Actual Amount Actual Amount Amended Actual Approval
Code# Category 2021/22 2022/23 Budget 2023/24 2023/24 2024/25
Operating
Works/TransportationContractual Services
Public
3110 Professional Services-Engineering $ 135,956 $ 86,043 $ 170,000 $ 29,212 $ 500,000
3450 Lands Maintenance-Streets 370,333 382,195 370,000 191,285 370,000
3460 Street Maintenance/Drainage 175,473 139,454 170,000 73,745 170,000
Subtotal $ 681,762 $ 607,692 $ 710,000 $ 294,242 $ 1,040,000
Other Operating Expenses
Public .. 5401-538
5410 Subscriptions&Memberships $ 80 $ 5,805 $ 1,500 $ - $ 3,000
5420 Conferences&Seminars 2,604 - 3,500 275 3,000
5491 Amortization Expense - 2,735 - - -
5450 Training 1,678 - 2,000 1,500
5915 Depreciation 497,616 513,287 - - -
Subtotal $ 501,978 $ 521,827 $ 7,000 $ 275 $ 7,500
OutlayCapital
Works/TransportationPublic i
6000 Assets Capitalized $ (458,255) $ (442,310) $ - $ - $ -
6306 Drainage Improvements 526,895 298,720 -
6309 Seawall Improvements - 145,349 - 4,679 -
6999 Capital Reserve - - 643,000 - 835,500
Subtotal $ 68,640 $ 1,759 $ 643,000 $ 4,679 $ 835,500
Total Expenses $ 1,252,380 $ 1,131,278 $ 1,360,000 $ 299,196 $ 1,883,000
294
City of Aventura
Stormwater Utility Fund-410
Fiscal Year 2024/25
Revenue Projection Rationale
Commission
Object Approval
Code# Category 2024/25 Comment
3343606 FDEP Grant $ 348,000 Vulnerability Assessment Grant
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
3439110 Stormwater Utility Fees 1,500,000 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%,rounded down.
Stormwater Utility Fees
$1,500,000
$1,250,000
$1,000,000
$750,000
$500,000
$250,000
S-
C� ° y ti°Tk\��
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
3611000 Interest 35,000 linvestment.
Total Stormwater Utility Fund Revenues $ 1,883,000
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City of Aventura
Stormwater Utility Fund-410
Fiscal Year 2024/25
Budget Expense Justifications
Commission
Object Approval
Code# Category 2024/25 Comment
Costs associated with providing professional services for the Public
Works/Transportation Department's CIP and Operating projects, i.e. Vulnerability
Professional Services- Assessment - funded from the Grant of $348,000, Stormwater Master Plan &
3110 Engineering $ 500,000 CRS
Costs associated with contracting tree, landscape,irrigation and flower
3450 Lands Maintenance-Streets 370,000 maintenance services for all public right-of-ways and medians
3460 Street Maintenance/Drainage 170,000 Costs associated with maintaining the street and drainage system
Memberships with professional organizations and subscriptions,i.e.American
5410 Subscriptions&Memberships 3,000 Public Works Association
Includes the cost to maintain professional designations as well as educate and
inform staff of the latest developments and trends in the Public
Works/Transportation industry,i.e.American Public Works Association
5420 Conferences&Seminars 3,000 Conference&other professional training and local seminars
Ongoing training for all personnel in the Department-including classes towards
5450 Training 1 1,500 Icertification
Total Operating Expenses $ 1,047,500
Capital Project Descriptions
Commission
Object Approval
Code# Category 2024/25 Comment
6999 Capital Reserves $ 835,500 1 Estimated amount to be saved for future capital projects
Total Capital Outlay Expenses $ 835,500
Total Stormwater Utility Fund Expenses $ 1,883,000
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City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Short-term & Long-term
Goals, Objectives & Financial Plans
297
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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Short-term&Long-term Goals&Objectives
The City of Aventura's mission statement states key words that are incorporated to the
operations of the City on a daily basis. "Highest quality", "excellence", "responsive", "cost
effective", and "innovative" are those terms that are applied throughout and
incorporated into the budget for FY 2024/25 as it relates to providing services to the
community through the short-term and long-term goals and objectives. Through citizens
requests, Mayor & Commission workshops and department ideas, new initiatives are
brought forth, discussed and implemented.
On November 7, 1995, the citizens of Aventura overwhelmingly voted to approve the City's
Charter and officially incorporate as Miami-Dade County's 28th municipality.
Incorporation afforded residents the opportunity to improve the quality of government
services they receive and take control of the City's destiny. Since incorporation, a great
deal of progress has been made to accomplish the goals of incorporation with the
creation of our own police force, new and expanded parks and recreation opportunities
and citywide beautification projects. Aventura is governed by a commission-manager
form of government, combining the political leadership of its elected officials with the
executive experience of its City Manager. This structure is vastly different from that of
other local governments, emulating the private sector by privatizing services and
emphasizing customer service based on the following principles:
• Prompt response to citizen requests.
• One-stop service for permits and business licenses.
• Commitment to public involvement.
• Utilization of "Electronic Government"to provide service and information.
• Commitment to hiring only the most qualified and highly motivated employees.
• Limiting the number of employees by privatizing or contracting with the private
sector for many services.
• A professional, businesslike manner at all times.
• An emphasis on quality not quantity.
• A high quality of life for citizens, businesses and visitors.
• A safe and secure environment to live and work.
• Low taxes.
• Establishing a small number of operating departments that work closely with the
community.
Those principles have been proven and continue to be proven through City operations
and span the goals and objectives of each department throughout the City.
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FY 2024/25 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.
These are woven through each department's objectives and then tied into each
department's performance and workload measures. The relevant overarching City
priorities/goals and action plans that specifically relate to each department can be seen
throughout the budget document under the performance measures and scorecard for
each respective department as labeled by the title in parenthesis.
Enhance the safety and security of our residents, schools and businesses ("Safety &
Security"):
• 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.
• Continue to expand communications with the public by utilizing social media,
community outreach and the Police Department's Community Advisory Panel.
• Increased the Police Department's overtime and events budgets to meet the
increased number of departmental sponsored events.
Provide and support quality educational choices for Aventura students to succeed
academically and become productive citizens("Education"):
• Continue to operate ACES as an "A" rated high performing school and provide
support services thorough various City departments.
• opened the Don Soffer Aventura High School in August 2019 and continue to operate
as an"A"rated high performing school.
Maintain efficient and responsive government which embraces the highest standards of
service and financial stability("Service&Financial Stability"):
• For the 29th 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 $2,579,100
and $3,143,530, respectively.
• Maintain healthy reserves that ensures the City's ability to provide quality services
under challenging economic times and to address unforeseen emergencies.
300
• 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("Transportation"):
• Continue to fund the free Aventura Express Shuttle Bus system that serves nearly
9,000 riders a month and extend service to new developments.
• Continue to offer and expand On-Demand Transportation Services which the City
first launched in FY 2020/21 that serves nearly 9,000 riders a month.
• Implement recommendations included in the Unfiled Master Plan for Pedestrian and
Bicycle Connectivity.
• Continue to maintain 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("Culture&Recreation"):
• 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 the Aventura Arts & Cultural Center as a state-of-the-
art venue and continue to provide wide variety of programming for all age groups.
• 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("Environmental"):
• Maintain Tree City USA status.
• Continue to improve the energy utilization at all City facilities by replacing inefficient
and worn air conditioning systems.
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• 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.
Short-term Factors&Long-term Financial Plans
The City of Aventura has incorporated the following factors into their short-term and
long-term financial plans and its effect upon the budgets to come:
Ad Valorem Taxes
Ad Valorem Tax The property taxes that the City receives
fluctuate as they are based on the assessed
value from the Miami-Dade County Property
14 $ 12,791,444 Appraiser. As stated earlier in this document, in
15 $ 13,977,630 9.27% fiscal year 2024/25, property values increased
16 $ 15,008,874 7.38%
17 $ 15,008,874 8 38% by 8.34% which is the fourth increase the City
18 $ 16,747,025 2.43% has had in the last six years. The developments
19 $ 17,051,593 1.82% in the City that are under construction will
20 $ 17,557,171 2.96% increase the tax base and it is anticipated that
21 $ 17,346,885 -1.20% assessed values will continue to increase in the
22 $ 17,216,330 -0.75% next coming years at a smaller percentage.
23 $ 18,820,560 9.32%
24* $ 20,707,334 10.03%
25* $ 22,417,951 g 26%O However, it is imperative for the financial
26** $ 23,090,490 3.00% stability of the City, to budget conservatively in
27** $ 23,783,204 3.00% order to be able to withstand an economic
*Budgeted downturn should it come. Additionally, the
—Forecasted minimum wage increases in the State of Florida
and increased pricing in labor and supplies continue to affect the City and must be
monitored.
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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. The two (2) charts below compare the City of Aventura's Pay Rate Increase
Plan versus the State of Florida's Minimum Wage Increase6.
City of Aventura State of Florida
Minimum Wage Pay Rate Minimum Wage Increase
Increase Plan VS.
mog-eptember Rate of Pay
2020/2021 $ 11.0000 2020/2021 $ 10.0000
2021/2022 $ 12.5000 2021/2022 $ 11.0000
2022/2023 $ 13.5000 2022/2023 $ 12.0000
2023/2024 $ 14.5000 2023/2024 $ 13.0000
2024/2025 $ 15.5000 2024/2025 $ 14.0000
2025/2026 $ 15.5000 2025/2026 $ 15.0000
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 August 2024, the City has adopted plans for $17.1 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. Details can be found on the ARPA projects approved
by Commission and the amounts projected to be spent through FY 2027 as the funds
must be expended by December 31, 2026 in Appendix A - Capital Improvement
Program Fiscal Years 2024/25 - 2028/29 under the section American Rescue Plan Act
("ARPA") Grant Funded Projects. These projects and amounts will be entered into the
FY 2024/25 budget and can be found under the American Rescue Plant Act ("ARPA")
section of this budget document.
s 2021-01-29-Notice-FL-Minimum-Wage-Increase.pdf(state.gov)
303
Future Years Projected
In Appendix A - Capital Improvement Program Fiscal Years 2024/25 - 2028/29, summary
sheets for fiscal years 2024/25 - 2028/29 as well as projections for each budgeted fund
having such improvements was completed in conjunction with the operating budget to
reflect the current revenue and expenditure/expense projections included in the FY
2024/25 budget document and future estimates. The revenues and expenditures are
developed for the upcoming budgeted year based on current numbers and expected
trends. Capital projects for the coming years presented are then looked at and moved
around accordingly based on the immediate needs to the City and its citizens. The City's
strives to continue to not only maintain but exceed its reputation as the "City of
Excellence" and this allows for proper planning to reach the City's goals and objectives in
the coming and upcoming years. The City also focuses on "pay-as-you-go" financing to
maintain low debt levels which is in line with the City's Debt Policy and Administration.
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City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Financial Policies
305
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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306
The City's financial policies, compiled below, set forth the basic framework for the overall fiscal
management of the City. Operating independently of changing circumstances and conditions,
these policies assist the decision-making process of the City Manager and City Commission.
These policies provide guidelines for evaluating both current activities and proposals for future
programs.
Most of the policies represent long-standing principles; traditions and practices that have
guided the City in the past and have helped maintain financial stability over the last 28 years.
They are reviewed annually as a decision-making tool and to ensure their continued relevance
in an ever-changing environment.
The current years budget complies with the relevant and applicable financial policies presented
below.
Capital Improvement Program Budget Policies
1. Each year, the City prepares a five-year capital improvement program ("CIP") analyzing
all anticipated capital expenditures and identifying associated funding sources. Future
capital expenditures necessitated by changes in population, changes in development,
growth, redevelopment or changes in economic base will be calculated and included in
the capital update process.
2. The City will perform all capital improvements in accordance with the adopted CIP. The
City will maintain its physical assets at a level adequate to protect the City's capital
investment and minimize future maintenance and replacement costs. The budget will
provide for the adequate maintenance and the orderly replacement of the capital
equipment from current revenues wherever possible.
3. The City will provide sufficient funds to replace and upgrade equipment as well as to
take advantage of new technology thereby ensuring that employees have safe and
efficient tools to provide their service. It reflects a commitment to further automation and
use of available technology to improve productivity in the City's workforce. The objective
for upgrading and replacing equipment includes: (1) normal replacement as equipment
completes its useful life, (2) upgrades to new technology, and (3) additional equipment
necessary to service the needs of ACES and the DSAHS.
4. The City will use the following criterion to evaluate the relative merit of each capital
project. Capital expenditures will foster goals of:
a) Projects specifically included in an approved replacement schedule.
b) Projects that reduce the cost of operations.
c) Projects that significantly improve safety and reduce risk exposure.
5. The classification of items as capital or operating will be determined by two (2) criteria -
cost and frequency. Generally, a capital project has a "useful life" of more than one (1)
year and a value of $5,000 or more.
307
6. The City will coordinate development of the CIP with the development of the operating
budget. Future operating costs associated with new capital improvements will be
projected and included in the operating forecasts.
7. The first year of the five-year CIP will be used as the basis for formal fiscal year
appropriations during the annual budget process.
8. The City will maintain all of its assets at a level adequate to protect the City's capital
investment and to minimize future maintenance and replacement costs.
9. The City will identify the estimated cost of capital projects and prepare a funding
projection that considers revenues and operating costs to be included in the CIP
document that is submitted to the City Commission for approval.
10. The City will determine the most appropriate financing method for all new projects.
11. If appropriate, the City will attempt to maintain a mixed policy of pay-as-you-go and
borrowing against future revenues for financing capital projects.
12. The City will maintain ongoing maintenance schedules relating to road, sidewalk and
drainage system improvements.
13. The City will address and prioritize infrastructure needs on the basis of protecting the
health, safety and welfare of the community.
14. A CIP preparation calendar shall be established and adhered to.
15. Capital projects will conform to the City's Comprehensive Plan.
16. Long-term borrowing will not be used to fund current operations or normal maintenance.
17. The City will strive to maintain an unassigned General Fund balance at a level not less
than 10% of the annual General Fund revenue.
18. If new project appropriation needs are identified at an interim period during the fiscal
year, the funding sources will be identified and mid-year budget amendments will be
utilized to provide formal budgetary authority. In addition, budget amendments may be
utilized to increase appropriations for specific capital projects.
Beautification and Park Facility Improvement Project Policies
The City's investment in improvements to its City park system is based on the following policies:
Goal: Provide adequate and accessible parks and facilities to meet the recreational needs of
all current and future residents.
• Provide a variety of quality recreational facilities that will meet the needs of all age
groups within the City and enhance the overall environmental characteristics of the
area.
• Maximize the utilization of all public facilities through the provision of variety in the
type of facility offered.
• Provide exercise/walking paths and designated areas for bike riders to enhance the
physical well-being of residents.
• Provide recreational facilities on the basis of 2.75 acres per 1,000 population.
308
• Encourage the integration of recreational facilities into the development of
residential, commercial, industrial and open space land uses.
Goal- Update the five-year CIP on an annual basis.
• Provide parks whereby residents have access to neighborhood parks within a two (2)
mile radius and community parks which serve the entire City.
Goal- Increase safety standards
• Provide for adequate security measures including the limited access to facilities.
• Replace dangerous equipment and eliminate visual barriers to reduce criminal
opportunities.
• Employ vandal-resistant equipment and facilities.
• Maintain a Parks Usage Plan to protect the City's investment in the park system and
ensure the residents' safety.
Goal- Protect and preserve environmentally sensitive land and water areas.
• Preserve and enhance open space with environmental impact.
Capital Equipment Purchase and Replacement Project Policies
The City's investment in capital equipment purchases and replacements is based on the
following policies:
Goal. Provide capital equipment that will meet the needs of all departments in order to
continue to efficiently and effectively provide municipal services to the City's residents.
• Replace equipment when it becomes unusable, unsafe or when maintenance costs
outweigh the total cost of replacement.
• Develop and maintain an "Equipment Evaluation and Replacement Guide" to
determine replacement schedules and costs.
• Purchase more economical, fuel efficient and multi-functional vehicles.
• Purchase "green"or electric vehicles where practical.
• Maintain all City assets at a level adequate to protect the City's capital investment
and to minimize future maintenance and replacement costs.
Drainage System Improvement Projects Policies
The City's investment in its drainage system improvements is based on the following policy:
Goal. Utilize the Stormwater Utility Fund to provide revenue sources to fund drainage
improvements contained in the CIP.
• Coordinate area-wide storm water developments with major street improvements.
• Provide adequate storm drainage as defined by present standards for different types
of areas of the City.
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• Upgrade areas of the City to conform to the present drainage standards in order to
eliminate flood prone areas.
• Implement projects that address the long-term problems of the rising sea levels.
Information Technology Improvement Projects Policies
The City's investment in information/technology projects is based on the following policies:
• Continue the implementation upgrade of the Management Information System for all
key City operations to automate functions and improve efficiency and productivity.
• Maintain a state-of-the-art Citywide radio communications capability for police
operations.
• Develop and maintain computerized capabilities of the various City departments and
information systems.
• Utilize the latest state-of-the-art technology including the use of the Internet and social
media for the delivery of services.
• Maintain the E911 system to enhance police emergency response times.
• Utilize the latest technology for education and teaching at the Charter School and the
Don Soffer Aventura High School.
Public Buildings and Facility Improvement Projects Policies
The City's investment in improvements to public buildings and operational facilities is based on
the following policies:
• Provide easily accessible services to City residents and adequate parking for City
facilities.
• Repair and maintain all buildings and facilities in proper working order to increase the
useful life of these facilities.
Transportation System Improvement Projects Policies
The City's investment in improvements to its transportation system, roads, sidewalks and street
lighting is based on the following policies:
Goal. Improve local roads to meet road safety requirements and serve the transportation
needs of the City.
• Systematically provide local street improvements throughout the City based upon
the existing condition, age and the cost of maintenance of the street.
• Implement improvements to meet safety standards.
• Improve safety by installing street lighting on all appropriate public roadways.
• Provide walkways and sidewalks to improve the safety of residents traveling
throughout the City.
• Accept the dedication of private roads throughout the City in accordance with the
Policy governing the conversion of private roads to public roads as outlined in
Resolution No. 97-05.
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Goal. Address traffic flow along the major roadways and intersections by implementing
projects that create improvements to the system.
Cash Management/Investment Policies
Pooled Cash
The City maintains a pooled cash account for all funds, enabling the City to invest large
amounts of idle cash for short periods of time and to optimize earnings potential. Cash and
cash equivalents represents the amount owned by each City fund. Interest earned on pooled
cash and investments is allocated monthly based on cash balances of the respective funds.
Investments are reported at their fair value based on quoted market prices as reported by
recognized security exchanges.
Investing
On February 7, 2019, the City Commission re-adopted, by Resolution, Chapter 6.6 of the
Administrative Policy Directives and Procedures Manual, entitled "Investment Objectives and
Parameters" as the City's Investment Policy for the Management of Public Funds. The Policy was
adopted in accordance with Section 218.415, F.S., and its underlying objective is to properly
manage and diversify the City's investments to ensure:
1. Safety of Capital
2. Liquidity of Funds
3. Investment Income
The purpose of this policy is to set forth the investment objectives and parameters for the
management of public funds of the City. These policies are designed to ensure the prudent
management of public funds, the availability of operating and capital funds when needed and
a competitive investment return. This investment policy applies to the investment of public
funds in excess of amounts needed to meet current expenses, which includes cash and
investment balances of City funds.
Investment Categories
Cash, Cash Equivalents and Investments
This investment category consists of cash and short-term investments with original maturities
of three (3) months or less when purchased, includes cash on hand, demand deposits and
investments with the Florida SBA Pool.
Operating Account
The City's operating funds are currently in a Full Analysis Public Funds Account. This account
earns a combination of credit against our analysis charges in addition to interest income. At
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June 30, 2021, the City's funds were collateralized according to the Qualified Public Depository
program,where banks are required to maintain collateral amounts with the Florida Pool.
Florida SBA Pool ("Florida Prime")
Florida Prime is a 2a7-like pool and the value of the City's position is the same as the value of
the pool shares and is recorded at amortized cost.
Investments under Management
In May of 2009 the City contracted with an Investment Manager to manage a portion of the
City's investment portfolio in accordance with our Investment Objectives and Parameters Policy.
The City utilizes a 3,d- Party Custodian for all of the City's investments under the direction of our
Investment Manager.
A Complete list of the City's Authorized Investments may be found in ("Appendix B") entitled
Authorized Investment Summary Table.
Financing Programs and Debt Administration
The City currently has four (4) outstanding long-term debt issues. At September 30, 2024, the
projected aggregate outstanding principal balance will be $13,015,000.
Debt Service Fund Series 2010&2011 (230)
Due to a very favorable interest rate environment, in September of 2010, the City issued a partial
advance refunding of the original Series 1999 Revenue Bonds with a Bank Loan (described
below) that resulted in a more than $1.1M NPV savings over the life of the loan. The remaining
portion of the original Series 1999 Revenue Bonds was refunded in February of 2011 and resulted
in a nearly $530,000 NPV savings over the life of its loan.
The Series 2010 Revenue Bonds are bank qualified debt, secured solely by a covenant to budget
and appropriate the required debt service payments each year. This loan is structured the
same as a serial bond issue with principal payments due on April 1st and semi-annual interest
payments due on April 1st and October 1st of each year with the final maturity on April 1, 2029.
Debt service requirements average approximately $751,000 per year over the 19-year life of the
obligation. The interest rate is locked at 3.42%.
The Series 2011 Revenue Bonds are bank qualified debt, secured solely by a covenant to budget
and appropriate the required debt service payments each year. This loan is structured the
same as a serial bond issue with principal payments due on April 1st and semi-annual interest
payments due on April 1st and October 1st of each year with the final maturity on April 1, 2029.
Debt service requirements average approximately $406,000 per year over the 19-year life of the
obligation. The interest rate is locked at 3.64%.
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Debt Service Fund Series 2012(A) (250) &Series 2012(B) (290)
Due to a very favorable interest rate environment, in June of 2012, the City refunded the original
Series 2002 Revenue Bonds with a Bank Loan (described below) that resulted in a more than
$2.5M NPV savings over the life of the loan.
The Series 2012 Revenue Bonds are bank qualified debt, secured solely by a covenant to budget
and appropriate the required debt service payments each year. This loan is structured the
same as a serial bond issue with principal payments due on August 1st and semi-annual interest
payments due on February 1st and August 1st of each year with the final maturity on August 1,
2027. Debt service requirements average approximately $368,000 and $411,000 for Debt Service
Funds 250 and 290, respectively per year over the 15-year life of the obligation. The interest rate
is locked at 2.65%.
Debt Service Fund Series 2018 (291)
The Series 2018 Revenue Bonds are bank qualified debt, secured solely by a covenant to budget
and appropriate the required debt service payments each year. This loan is structured the
same as a serial bond issue with principal and interest payments due on February 1st and
August 1st of each year with the final maturity on August 1, 2038. Debt service requirements
average approximately $497,000 per year over the 20-year life of the obligation. The interest
rate is locked at 3.68%.
Debt Policy and Administration
The City has established an informal policy regarding the utilization and management of debt
instruments. Debt is used for a variety of purposes. The principal use of debt by the City has
been for making capital expenditures. This informal policy was formed to establish criterion and
procedures for the issuance of debt financing by the City. This Debt Policy supports the
commitment of the City Commission, management, staff and other decision makers to adhere
to the sound financial management practices including full and timely repayment of all
borrowings and achieving the lowest possible cost of capital.
1. General
a) The City will analyze all funding alternatives in order to minimize the impact of debt
structures on the taxpayers.
b) The City may utilize debt to refinance current debt or for the acquisition, construction
or remodeling of capital improvement projects that cannot be funded from current
revenue sources or in such cases wherein it is more equitable to the user of the
project to finance the project over its useful life.
2. Debt Structure
The City may consider the use of credit enhancements (letters of credit, bond insurance,
surety bonds, etc.) when such credit enhancements process cost effective.
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3. Issuance of Obligations
a) The City may retain an independent financial advisor for advice on debt structuring
and marketing debt issuances.
b) The City may also retain independent bond counsel and disclosure counsel for legal
and procedural advice on all debt issuances.
c) As necessary, the City may retain other service advisors, such as trustees,
underwriters and pricing advisors.
d) Any process utilized to select professional service providers in connection with the
City's debt program shall be in conformance with City purchasing policies,
procedures and requirements.
4. Maturity of the Debt
Bonds will generally not have more than thirty (30) year duration.
5. Payment of Debt
Pre-authorized electronic payments are utilized to ensure that all debt related payments
are made and received in a timely manner.
Debt Limit
Although the City Charter makes no reference to limitations in establishing debt (i.e., debt limit),
the City has limited its borrowing to prudent levels that are able to be satisfied with existing
revenue and cash flow projections. 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.
Debt Issuance
When establishing debt, there are a number of factors that must be considered in the process.
These factors include the long-term needs of the City and the amount of resources available to
repay the debt. There are different ways for a City to achieve debt financing. The City may
obtain a bank loan, issue special revenue bonds or ask the residents to approve a ballot item
authorizing the issuance of general obligation bonds. The Commission considers the asset's
useful life and current economic conditions, to determine the appropriate type of financing
instrument.
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The City Charter allows revenue bonds to be issues when authorized by the City Commission as
long as five (5) of the seven (7) Commission members approve the debt. Ad Valorem (general
obligation 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 the 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 Debt Service Funds section
of the budget document, the purpose and use of each debt issuance can be found under each
bond issuance title and number as well as the debt to maturity schedules outlining the principal
and interest owed until the payoff date.
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years
Less:Amounts Assessed Value Ratio of Net
Gross Bonded Available in Debt of Taxable Bonded Debt to
De bt Service Funds . . Property Asse,se
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
2022 16,880,000 335,118 16,544,882 10,451,356,658 0.16% 411.13
2023 14,980,000 376,327 14,603,673 11,368,391,539 0.13% 362.85
The above shows the total outstanding debt over the past ten (10) audited fiscal years. The
table 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.
Fund Balance Policies
The City hereby establishes and will classify reservations of General Fund, Fund Balance, as
defined herein, in accordance with GASB Statement No. 54 Fund Balance Reporting and
Governmental Fund Type Definitions. This policy shall primarily apply to the City's General Fund.
Fund Balance shall be composed of nonspendable, restricted, committed, assigned and
unassigned amounts.
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Fund Balance information is primarily used to identify the available resources to repay long-
term debt, fund capital improvements, stabilize property tax rates, or enhance the City's
financial position, in accordance with policies established by the City Commission.
Fund Balance Definitions and Classifications
Fund Balance - refers to the difference between assets and liabilities reported in a
governmental fund. Listed below are the various Fund Balance categories (in order from most
to least restrictive).
Fund Balance-Nonspendable
Includes amounts that are not in a spendable form (e.g., inventory) or are required, either
legally or contractually, to be maintained intact (e.g., principal of an endowment fund).
Examples include:
• Inventory
• Prepaid Expenditures
• Long-Term Portion of Receivables
• Corpus of a Permanent Fund
The City hereby establishes the following Nonspendable Fund Balance Reserves in the General
Fund:
a) Inventory Reserve
The Inventory Fund Balance Reserve is established to indicate those amounts relating to
inventories that are not in a spendable form.
b) Prepaid Expenditures
The Prepaid Expenditures Fund Balance Reserve is established to indicate those amounts
relating to prepaid expenditures that are not in a spendable form.
Fund Balance-Restricted
Includes amounts that can be spent only for the specific purposes stipulated by external
resource providers (e.g., creditors, grant providers, contributors or laws or regulations of other
governmental entities), constitutionally, or through enabling legislation (that is, legislation that
creates a new revenue source and restricts its use). Effectively, restrictions may be changed or
lifted only with the consent of resource providers and when they are legally enforceable.
Fund Balance-Committed
Includes amounts that can be used only for the specific purposes as established by the
adoption of this policy and the annual budget ordinance by the City Commission.
Commitments can only be removed or changed by taking the same action that originally
established the commitment (e.g., an ordinance).
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Committed Fund Balance remains binding unless removed in the same manner in which it was
established. The action to impose the limitation on resources needs to occur prior to the close
of the fiscal year, although the exact amount may be determined subsequently. Contractual
obligations should be incorporated to the extent that existing resources in the fund have been
specifically committed for use in satisfying those contractual obligations. Encumbrances may
be reported as committed.
The City hereby establishes the following Committed Fund Balance Reserves in the General
Fund:
a) Capital Reserve
The Capital Fund Balance Reserve is committed by the City Commission as set forth in
the annual budget ordinance (and any amendments thereto) to be utilized in future
years to fund various capital needs.
b) Hurricane/Emergency Recovery Operating Reserve
The Hurricane/Emergency Recovery Operating Fund Balance Reserve is to be maintained
by the City Manager at a minimum level of $5,000,000 for the purposes of responding to
and providing relief and recovery efforts to ensure the maintenance of services to the
public during hurricane/emergency situations. Such emergencies include, but are not
limited to hurricanes, tropical storms, flooding, terrorist activity and other natural or
man-made disasters. Additional funds may be appropriated when necessary via a
budget amendment ordinance. This Reserve may not necessarily be established in the
annual budget. In the event these funds are utilized, they should be replenished in order
to prepare for possible future events. The City will make every effort to replenish this
reserve over a five-year period beginning with the completion of recovery from the event
for which the reserve funds were used.
Fund Balance-Assigned
Includes amounts that the City intends to use for specific purposes or projects as authorized by
the City Manager. In governmental funds other than the General Fund, assigned fund balance
represents the amount that is not restricted or committed. This indicates that resources in other
governmental funds are, at a minimum, intended to be used for the purpose of that fund. An
appropriation of existing fund balance to eliminate a projected budgetary deficit in the
subsequent year's budget in an amount no greater than the projected excess of expected
expenditures over expected revenues satisfies the criteria to be classified as an assignment of
fund balance. Encumbrances resulting from issuing purchase orders as a result of normal
purchasing activities approved by appropriate officials may be reported as assigned.
Fund Balance-Unassigned
Unassigned fund balance for the General Fund includes all amounts not contained in the other
classifications. Unassigned amounts are the portion of fund balance which is not obligated or
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specifically designated and are generally available for any purpose. If another governmental
fund has a fund balance deficit, then it will be reported as a negative amount in the unassigned
classification in that fund. Positive unassigned amounts will be reported only in the General
Fund. The Minimum Level of Unassigned Fund Balance of the General Fund, at the beginning of
each fiscal year, shall not be less than 10% of the annual General Fund revenue. In any fiscal
year where the City is unable to maintain this 10% minimum reservation of fund balance as
required in this section, the City shall not budget any amounts of unassigned fund balance for
the purpose of balancing the budget. In addition, the City Manager will make every effort to
reestablish the minimum Unassigned Fund Balance in a 24 - 36-month period beginning with
the year from which the reserve funds fell below the 10%threshold.
Spending Order of Fund Balance
The City uses restricted amounts to be spent first when both the restricted and unrestricted
fund balance is available unless there are legal documents/contract that prohibit doing this,
such as in grant agreements requiring dollar for dollar spending. Additionally, the City would
first use committed fund balance, followed by assigned fund balance and then unassigned
fund balance when expenditures are incurred for purposes for which amounts in any of the
restricted fund balance classification could be used. Open encumbrances at the end of the
fiscal year may only be classified as committed or assigned, depending on at what level of
authorization originally established them.
Annual Review and Determination of Fund Balance Reserve Amounts
The City Manager shall issue a report on an annual basis to the City Commission outlining
compliance with the fund balance policy
Accounting,Auditing,and Financial Reporting Policies
An independent audit will be performed annually. The City will produce annual financial reports
in accordance with GAAP as outlined by the GASB.
Operating Budget Policies
1. The City will maintain at a minimum, an accessible cash reserve equivalent to eight (8)
weeks of operating costs.
2. No new or expanded services shall be implemented without a corresponding revenue
source or the implementation of trade-offs of expenses or revenues at the same time.
This applies to personnel, equipment and any other peripheral expenses associated with
the service.
3. The City shall continue to support a scheduled level of maintenance and replacement of
its infrastructure.
4. The City shall support capital expenditures that reduce future operating costs.
5. All budgeted funds of the City must be balanced, i.e. revenues must equal
expenditures/expenses as per Florida Statute 200.065.
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Purchasing Policy and Administration
The purchasing process involves the act and function of responsibility for the acquisition of
equipment, materials, supplies and services arriving at a fair and reasonable price and terms,
preparing the contract or purchase order, and following up to ensure timely delivery. Our goal is
to promote the City's best interest through planning, evaluation and selection of vendors in
order to obtain cost effective and efficient goods and services. The Finance Department via the
Purchasing Agent is to conduct all purchasing activities in a manner that is conducive to
building and maintaining a professional relationship with vendors while buying the goods and
services required at the lowest possible cost to the City.
Objectives
To provide at the time and place needed in the proper quantity and of the proper quality: all
materials, supplies,tools, equipment and services for the operations of the City.
1. To secure such materials, supplies, tools, equipment and services at the lowest possible
cost, consistent with prevailing economic conditions, while establishing and maintaining
a reputation for fairness and integrity.
2. To furnish members of management with timely information and to advise them how
market conditions and trends could affect the future availability and price of any needed
materials, supplies,tools, equipment and services.
3. Conduct all purchasing in accordance with City Ordinance No. 96-07 as amended by
Ordinance No. 2006-17 and Ordinance No. 2024-13.
4. Stimulate competitive bidding and provide interested vendors with an opportunity to
offer their products and/or services to the City.
1. Purchases < or = to $5,000
Do not require competitive bidding or City Commission approval.
2. Purchases > $5,000 but < $100,000
May be made or entered into by the City Manager without City Commission approval,
provided that three (3) quotes are obtained.
3. Purchases > $100,000
Except as exempted by sections 2-253 and 2-256, shall be awarded by the City
Commission after formal competitive Bidding, (e.g., Request for Proposal [RFP]).
Revenue Policies
1. The City will attempt to maintain a diversified and stable revenue system as a shelter
from short-run fluctuations in any single revenue source.
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2. The City will attempt to obtain new revenue sources as a way of ensuring a balanced
budget.
3. The City will review fees/charges annually and will design or modify revenue systems to
include provisions that automatically allow charges to grow at a rate that keeps pace
with the cost of providing the service.
Risk Management
The City maintains an insurance policy through the Florida Municipal Insurance Trust for general
liability, automobile, property, flood, workers' compensation coverage and other miscellaneous
insurance coverages for City-owned or leased facilities and equipment. The liability limit under
this policy is $5,000,000.
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City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
f
Appendix A
Capital Improvement Program
Fiscal Years 2024/25 - 2028/29
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City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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Capital Improvement Program Document Guide
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. Capital Equipment Purchase and Replacement Projects (CE)
3. Drainage System Improvement Projects (DI)
4. Information Technology Improvement Projects (IT)
5. Public Building and Facility Improvement Projects (PBF)
6. Transportation System Improvement Projects (TI)
Each project in the CIP has a unique project number. This project number appears at the
beginning of the individual project descriptions and the tables throughout the document.
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 BPl-CS is Beautification and Park Facility Improvement Projects number one (1) of
the requested projects by the Community Services Department.
Reading the Capital Improvement Program Schedules
Summary of Programs by Year
This table and chart show the six (6) project categories and the projected amounts
being presented for the upcoming fiscal year,the following four (4) fiscal years and the
total of all five (5) fiscal years.
Summary of Proposed Appropriations by Funding Source
This table and chart show the different funds the projected projects may be sourced
from over the five (5) fiscal years being projected. The table includes the total amount
for the five (5) years being projected out of each fund.
Summary of Projects by Location and Year
This table shows the major Beautification and Park Facility and Transportation
Improvement Projects by location and year in which they are proposed to be funded.
Summary of Programs by Year with Project Detail - Project Category
This table shows each project category as a separate section for the five (5) years being
projected with the total project cost. Within each project category, the projects are
arranged by CIP #, Project Name, Department and Funding Source.
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City of Aventura
Capital Improvement Program
Fiscal Year 2024/25-2028/29
Summary of Programs by Year
Projected Projected Projected Projected Projected
Project Category 2024/25 2025/26 2026/27 2027/28 2028/29 Total
Beautification and Park Facility Improvement Projects(BP) $ 84,000 $ 648,350 $ 495,750 $ 248,000 $ 1,103,000 $ 2,579,100
Capital Equipment Purchase and Replacement Projects(CE) 1,118,900 1,365,910 1,298,405 1,273,395 1,290,745 6,347,355
Drainage Improvement Projects(DI) - 800,000 800,000 800,000 700,000 3,100,000
Information Technology Improvement Projects(IT) 795,045 923,550 925,050 1,127,750 1,200,600 4,971,995
Public Building and Facility Improvement Projects(PBF) 396,441 366,000 242,500 323,000 135,000 1,462,941
Transportation Improvement Projects(TI) 278,500 1,037,500 1,108,205 1,547,010 275,515 4,246,730
Total $ 2,672,886 $ 5,141,310 $ 4,869,910 $ 5,319,155 $ 4,704,860 $ 22,708,121
Transportation Improvement Projects(TI) Beautification and Park Facility
18.70% Improvement Projects(BP)
11.36%
Capital Equipment Purchase
and Replacement Projects(CE)
Public Building and Facility 27.95%
Improvement Projects(PBF)
6.44%
Information Technology Improvemen Drainage Improvemoent Projects(DI)
Projects(IT) 13.65/o
21.90% J
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City of Aventura
Capital Improvement Program
Fiscal Year 2024/25-2028/29
Summary of Proposed Appropriations by Funding Source
Projected Projected Projected Projected Projected
Funding Source 2024/25 2025/26 2026127 2027/28 2028129 Total
General Fund-001 $ 1,883,700 $ 2,656,635 $ 2,302,155 $ 2,383,345 $ 3,259,620 $ 12,485,455
Transportation and Street Maintenance-120 245,000 277,385 279,990 438,525 267,015 1,507,915
Citizens'Independent Transportation Trust(CITT)Fund-121 8,500 760,115 828,215 1,108,485 8,500 2,713,815
Building Fund-164 17,930 35,050 10,750 10,050 8,750 82,530
Charter School Fund-190 371,750 523,000 540,000 439,250 445,750 2,319,750
Charter High School Fund-191 117,906 89,125 108,800 139,500 15,225 470,556
Capital Projects Fund-392 28,100 - - - - 28,100
Stormwater Utility Fund-410 - 800,000 800,000 800,000 700,000 3,100,000
Total $ 2,672,886 $ 5,141,310 $ 4,869,910 $ 5,319,155 $ 4,704,860 $ 22,708,121
Stormwater Utility Fund-410
Capital Projects Fund- 13.65%
392
Charter High School 0.12%
Fund-191
2.07%
Charter School Fund-
190 l
10.22% I
Building Fund-164
0.36% I
Citizens'Independent)
Transportation Trust
(CITT)Fund-121
11.95% General Fund-001
Transportation and Street intenance-120 54.98%
6.64%
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City of
Capital Improvement Program
Fiscal Year 2024/25-2028/29
Summary of Projects by Location and Year
Projected Projected Projected Projected Projected
2024/25 2025/26 2026/27 2027/28 2028/29
Beautification and Park Facility Improvement Projects
Citywide Beautification Improvements
Founders Park Improvements
Peace Park Improvements
Veterans Park Improvements
Waterways Dog Park Improvements
Waterways Park Improvements
Transportation Improvement Projects
Bike Share Station Program
Replace Bicycles
Circulator System Improvements
Bus Shelter Improvements
Road Resurfacing Program
Country Club Dr.
NE 30th Ave from 203rd to 210th
Transportation System Improvements
CCTV-Cameras-203rd St. Electrical Service
Relocation
CCTV-Cameras-Country Club Drive
Purchase Street Lights-Biscayne Blvd.
Purchase Street Lights-Right-of-Ways
New Crosswalk Solar Lighting Locations
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City of Aventura
Capital Improvement Program
Fiscal Year 2024/25-2028/29
Summary of Programs by Year with Project Detail-Project Category
rojected
Project Name Department ding Source P2024/25 2026126 2026/27d IN Projected
�2028 29
Beautification and Park Facility Improvement Projects(BP)
BP1-CS Founders Park Improvements CS General Fund-001 59,000 323,000 242,000 182,000 897,000 1,703,000
BP2-CS Peace Park Improvements CS General Fund-001 - 28,000 41,000 16,000 57,000 142,000
BP3-CS Veterans Park Improvements CS General Fund-001 15,000 101,000 23,000 22,000 65,000 226,000
BP4-CS Waterways Dog Park Improvments CS General Fund-001 - - 69,750 9,750 24,000 103,500
BP5-CS Waterways Park Improvements CS General Fund-001 - 76,000 - - 50,000 126,000
BP6-PW/T Citywide Beautification Improvements PW/T General Fund-001 10,000 120,350 120,000 18,250 10,000 278,600
Total $ 84,000 $ 648,350 $ 495,750 $ 248,000 $ 1,103,000 $ 2,579,100
Capital Equipment Purchase and Replacement Projects(CE)
CE1-HR Equipment Purchase and Replacement<$5,000 HR General Fund-001 $ 10,000 $ - $ - $ - $ - $ 10,000
CE2-PD Radios PD General Fund-001 5,000 123,000 40,000 40,000 30,000 238,000
CE3-PD Equipment Purchase and Replacement>$5,000 PD General Fund-001 335,500 333,085 348,990 320,440 341,720 1,679,735
CE3-PD Equipment Purchase and Replacement>$5,000 PD Capital Projects Fund-392 7,700 - - - - 7,700
CE4-PD Equipment Purchase and Replacement<$5,000 PD General Fund-001 55,500 51,800 43,100 50,460 52,400 253,260
CE4-PD Equipment Purchase and Replacement<$5,000 PD Capital Projects Fund-392 20,400 - - - - 20,400
CE5-PD Vehicle Purchase&Replacements PD General Fund-001 583,000 596,000 705,000 615,000 645,750 3,144,750
CE6-CS Equipment Purchase and Replacement>$5,000 CS General Fund-001 6,000 71,000 22,000 99,000 30,000 228,000
CE7-CS Equipment Purchase and Replacement<$5,000 CS General Fund-001 14,800 40,650 20,900 31,900 20,950 129,200
CE8-PW/T Vehicle Purchase&Replacements PW/T General Fund-001 - 47,250 49,615 52,095 54,700 203,660
CE9-AACC Equipment Purchase and Replacement>$5,000 AACC General Fund-001 40,000 55,000 35,000 30,000 80,000 240,000
CE10-AACC Equipment Purchase and Replacement<$5,000 AACC General Fund-001 28,500 35,000 20,000 20,000 20,000 123,500
CE11-DSAHS Equipment Purchase and Replacement DSAHS Don Soffer Aventura High School Fund-191 12,500 13,125 13,800 14,500 15,225 69,150
Total $ 1,118,900 $ 1,365,910 $ 1,298,405 $ 1,273,395 $ 1,290,745 $ 6,347,355
- Drainage Improvement Projects(DI)
DI1-PW/T Stormwater Drainage Improvements PW/T Stormwater Utility Fund-410 $ - $ 800,000 $ 800,000 $ 800,000 $ 700,000 $ 3,100,000
Total $ $ 800,000 $ 800,000 $ 800,000 $ 700,000 $ 3,100,000
Information Technology Improvement Projects(IT)
IT1-COM Computer Equipment<$5,000 COM General Fund-001 $ 8,400 $ 1,300 $ - $ - $ 1,300 $ 11,000
IT2-CM Computer Equipment<$5,000 CM General Fund-001 4,000 4,300 6,300 5,300 6,300 26,200
IT3-CC Computer Equipment<$5,000 CC General Fund-001 2,300 1,300 2,300 2,300 1,300 9,500
IT4-F Computer Equipment<$5,000 F General Fund-001 6,400 2,600 3,600 2,600 3,600 18,800
IT5-HR Computer Equipment<$5,000 HR General Fund-001 2,400 1,000 - 1,300 2,400 7,100
IT6-IT Central Management Information System>$5,000 IT General Fund-001 135,000 175,000 170,000 280,000 290,000 1,050,000
IT7-IT Computer Equipment<$5,000 IT General Fund-001 6,000 6,000 6,000 6,000 6,000 30,000
IT8-PD Police Computer Systems>$5,000 PD General Fund-001 34,000 9,000 9,000 88,000 159,000 299,000
IT9-PD Police Computer Systems<$5,000 PD General Fund-001 152,500 128,000 132,500 133,000 206,500 752,500
IT10-CD Computer Equipment>$5,000 CD General Fund-001 - 10,000 - - - 10,000
327
City of Aventura
Capital Improvement Program
Fiscal Year 2024/25-2028/29
Summary of Programs by Year with Project Detail-Project Category
Projected Projected Projected rojected IWrojected
Project Name Department ding Source 2024/25 2026/26 2026/27 2027/28 2028/29
Information Technology Improvement Projects(IT)(Continued)
IT10-CD Computer Equipment>$5,000 CD Building Fund-164 - 25,000 - - - 25,000
IT11-CD Computer Equipment<$5,000 CD General Fund-001 1,300 3,300 2,300 4,550 3,300 14,750
IT11-CD Computer Equipment<$5,000 CD Building Fund-164 17,930 10,050 10,750 10,050 8,750 57,530
IT12-CS Computer Equipment>$5,000 CS General Fund-001 - - - 5,000 30,000 35,000
IT13-CS Computer Equipment<$5,000 CS General Fund-001 8,200 8,200 14,850 12,200 24,900 68,350
IT14-PW/T Computer Equipment<$5,000 PW/T General Fund-001 5,300 2,600 4,850 7,300 6,300 26,350
IT15-AACC Computer Equipment>$5,000 AACC General Fund-001 - - 10,000 - - 10,000
IT16-AACC Computer Equipment<$5,000 AACC General Fund-001 2,600 11,900 2,600 5,900 5,200 28,200
IT17-ACES Computer Equipment>$5,000 ACES Charter School Fund-190 44,000 88,000 53,000 44,000 45,000 274,000
IT18-ACES Computer Equipment<$5,000 ACES Charter School Fund-190 277,750 360,000 402,000 395,250 400,750 1,835,750
IT19-DSAHS Computer Equipment<$5,000 DSAHS Don Soffer Aventura High School Fund-191 86,965 76,000 95,000 125,000 - 382,965
Total $ 795,045 $ 923,550 $ 925,050 $ 1,127,750 $ 1,200,600 $ 4,971,995
Public Building and Facility Improvement Projects(PBF)
PBF1-PD Police Department Improvements PD General Fund-001 $ 70,000 $ - $ - $ - $ - $ 70,000
PBF2-CS Community Recreation Center Improvements CS General Fund-001 13,000 93,000 55,000 161,000 50,000 372,000
PBF3-PW/T Government Center Improvements PW/T General Fund-001 80,000 98,000 52,000 112,000 40,000 382,000
PBF4-PW/T HVAC Replacements PW/T General Fund-001 150,000 75,000 25,500 25,000 45,000 320,500
PBF4-PW/T HVAC Replacements ACES Charter School Fund-190 50,000 75,000 85,000 - - 210,000
PBF5-AACC Aventura Arts&Cultural Center Improvements AACC General Fund-001 15,000 25,000 25,000 25,000 90,000
PBF6-DSAHS Other Improvements DSAHS Don Soffer Aventura High School Fund-191 18,441 - - - - 18,441
Total $ 396,441 $ 366,000 $ 242,500 $ 23,000 $ 135,000 $
- Transportation Improvement Projects(TI)
TI1-PWlr Bike Share Station Program PW/T Citizens'Independent Transportation Trust(CITT)Fund-121 $ 8,500 $ 8,500 $ 8,500 $ 8,500 $ 8,500 $ 42,500
TI2-PW/T Circulator System Improvements PW/T General Fund-001 25,000 - - - - 25,000
TI3-PW/T Road Resurfacing Program PW/T Transportation and Street Maintenance Fund-120 - 163,385 160,290 355,025 183,515 862,215
TI3-PW/T Road Resurfacing Program PW/T Citizens'Independent Transportation Trust(CITT)Fund-121 - 621,615 689,715 969,985 - 2,281,315
TI4-PW/T Transporation System Improvements PW/T Transportation and Street Maintenance Fund-120 245,000 114,000 119,700 83,500 83,500 645,700
TI4-PW/T Transporation System Improvements PW/T Citizens'Independent Transportation Trust(CITT)Fund-121 - 130,000 130,000 130,000 - 390,000
Total $ 278,500 $ 1,037,500 $ 1,108,206 $ 1,647,010 $ 275,515 $ 4,246,730
cts $ 2,672,886 $ 6,141,310 $ 4,869,910 $ 6,319,166 $ 4,704,860 $ 22,708,121
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328
Beautification and Park Facility Improvement Projects (BP)
This section includes beautification projects and improvements to the City's park system
and recreational facilities. There are six (6) projects in the CIP, which total $2,579,100.
Special emphasis was given to upgrading existing park facilities.
on the following pages, you will find the tables (as outlined below) that summarize and
detail the proposed Beautification and Park Facility Improvement Projects:
• Summary of Programs by Year
• Detail Schedule of Proposed Beautification and Park Facility Improvement Projects
Scheduled for FY 2024/25 - 2028/29
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329
City of
Capital Improvement Program
Beautification and Park Facility Improvement Projects(BP)
Fiscal Year 2024/25-2028/29
Summary of Program by Year
Projected Projected Projected Projected Projected
Project Category Department Funding Source 2024126 2026126 2026/27 2027128 2028/29 Total
Beautification and Park Facility Improvement Projects(BP)
BP1-CS Founders Park Improvements CS General Fund-001 $ 59,000 $ 323,000 $ 242,000 $ 182,000 $ 897,000 $ 1,703,000
BP2-CS Peace Park Improvements CS General Fund-001 - 28,000 41,000 16,000 57,000 142,000
BP3-CS Veterans Park Improvements CS General Fund-001 15,000 101,000 23,000 22,000 65,000 226,000
BP4-CS Waterways Dog Park Improvments CS General Fund-001 - - 69,750 9,750 24,000 103,500
BP5-CS Waterways Park Improvements CS General Fund-001 - 76,000 - - 50,000 126,000
BP6-PW/T Citywide Beautification Improvements PW/T General Fund-001 10,000 120,350 120,000 18,250 10,000 278,600
otal $ 84,000 $ 648,360 $ 496,760 $ 248,000 $ 1,103,000 $ 2,679,100
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330
City of
Detail Schedule of Proposed Beautification and Park Facility Improvement Projects(BP)
Scheduled for FY 2024/25-2028/29
Quantity
Year Projected Projected Projected Projected Projected
CIP# Project Category Department 1 2 3 4 5 024/25 2026/26 2026127 2027128 2028129 Total
BP1-CS Founders Park Improvements
This project consists of the maintenance,replacement and enhancement of various equipment and improvements at Founders Park.(GAL#001-8050-572.63-10)
Replace Benches and Trash Cans CS TBD $ $ 16,000 $ - $ - $ - $ 16,000
Replace Fitness Stations and Surfacing CS 4 100,000 - 100,000
Replace North Perimeter Fencing CS - - N/A - - 120,000 120,000
Replace Pavilion Roofs CS - 1 40,000 - - 40,000
Replace Picnic Tables CS TBD TBD TBD TBD TBD 12,000 12,000 12,000 12,000 12,000 60,000
Replace Playground Equipment CS 1 - - - - 700,000 700,000
Replace Playground Sidewalk CS 1 10,000 10,000
Replace Playground Surfacing CS 1 - 110,000 110,000
Replace Shade Canopies CS - TBD - - 95,000 - 95,000
Replace SplashPad Pumps CS 3 2 22,000 - - 15,000 37,000
Replace SplashPad Surface CS - 1 - - - - 140,000 - - 140,000
Replace SplashPad Water Features CS 2 2 2 2 40,000 50,000 50,000 50,000 190,000
Replace Tennis Hard Court Fencing CS N/A - - - - 35,000 - - - 35,000
Security Enhancements CS N/A N/A - - - 25,000 25,000 - - - 50,000
Subtotal $ 69,000 $ 323,000 $ 242,000 $ 182,000 $ 897,000 $ 1,703,000
BP2-CS Peace Park Improvements
This project consists of the maintenance,replacement and enhancement of various equipment and improvements at Peace Park.(GAL#001-8050-572.63-27)
Replace Benches and Trash Cans CS - TBD - - $ $ - $ 27,000 $ - $ - $ 27,000
Replace Fitness Equipment CS 1 1 1 1 13,000 14,000 16,000 12,000 55,000
Resurface Walking Trail CS TBD - - - 15,000 - - - 15,000
Replace Fitness Surfacing CS 1 - - - 45,000 45,000
Subtotal $ $ 28,000 $ 41,000 $ 16,000 $ 57,000 $ 142,000
BP3-CS Veterans Park Improvements
This project consists of the maintenance,replacement and enhancement of various equipment and improvements at Veterans Park.(GAL#001-8050-572.63-26)
Renovate Restroom CS 1 - $ $ - $ - $ 10,000 $ - $ 10,000
Replace Playground Surfacing CS - 1 - - 65,000 65,000
Replace Pole Padding CS N/A - 8,000 - 8,000
Replace Shade Canopy CS 3 40,000 - 40,000
Replace Soccer Goal Sets CS TBD 6,000 - 6,000
Replace Tables CS TBD TBD 10,000 12,000 22,000
Resurface Walking Trail CS N/A 45,000 - - 45,000
Security Enhancements CS N/A - N/A 15,000 - 15,000 - - 30,000
Subtotal $ 16,000 $ 101,000 $ 23,000 $ 22,000 $ 66,000 $ 226,000
331
City of
Detail Schedule of Proposed Beautification and Park Facility Improvement Projects(BP)
Scheduled for FY 2024/25-2028/29
Quantity
Year Projected Projected Project Projected Projected
CIP# Project Category Department 1 2 3 4 5 024/25 2026/26 2026/2 2027128 2028129 Total
BP4-CS Waterways Dog Park Improvements
This project consists of the maintenance,replacement and enhancement of various equipment and improvements at Waterways Dog Park.(GAL#001-8050-572.63-23)
Repair/Resurface Trail and Parking Lot CS N/A - $ $ $ 60,000 $ - $ - $ 60,000
Replace Doggie Drinking Fountains CS 1 1 9,750 9,750 - 19,500
Replace Shade Canopy CS - - 1 - - 24,000 24,000
Subtotal $ $ $ 69,750 $ 9,760 $ 24,000 $ 103,500
BP5-CS Waterways Park Improvements
This project consists of the maintenance,replacement and enhancement of various equipment and improvements at Waterways Park.(GAL#001-8050-572.63-22)
Replace Fitness Stations and Surfacing CS 2 $ $ 70,000 $ - $ - $ - $ 70,000
Replace Soccer Goal Nets CS TBD 6,000 - 6,000
Replace Walking Trail CS 1 - 50,000 50,000
Subtotal $ $ 76,000 $ - $ - $ 60,000 $ 126,000
BP6-PW/T Citywide Beautification Improvements
This project consists of the maintenance,replacement and enhancement to street furniture,landscape and water fountains throughout the City.(GAL#001-8054-541.63-01)
Purchase Benches and Trash Cans PW/T 8,6 7,6 8,6 7,6 8,6 $ 10,000 $ 9,750 $ 10,000 $ 9,750 $ 10,000 $ 49,500
Country Club Drive Landscape Improvements PW/T - 1 1 - - - 100,000 110,000 - - 210,000
Replace Chilled Water Fountains PW/T - 2 - 2 10,600 - 8,500 - 19,100
Subtotal $ 10,000 $ 120,360 $ 120,000 $ 18,250 $ 10,000 $ 278,600
Total $ 84,000 $ 648,360 $ 496,760 $ 248,000 $ 1,103,000 $ 2,579,100
332
Capital Equipment Purchase and Replacement Projects (CE)
This section includes projects relating to Capital Equipment Purchases and
Replacements for all operating departments. Most of the projects outlined in the FY
2024/25 - 2028/29 CIP pertain to Human Resources, Police, Community Services, Public
Works/Transportation and Aventura Arts & Cultural Center operational equipment. The
Don Soffer Aventura High School is also included. The CIP guidelines provide that capital
equipment shall be defined as having a useful life of more than one (1) year and a value
of $5,000 or more. Equipment that has a value of $5,000 or less is also included in this
document for budgetary purpose. There is a total of 11 projects totaling $6,347,355.
on the following pages, you will find the tables (as outlined below) that summarize and
detail the proposed Capital Equipment Purchase and Replacement Projects:
• Summary of Programs by Year
• Detail Schedule of Proposed Capital Equipment Purchase and Replacement
Projects Scheduled for FY 2024/25 - 2028/29
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333
City of Aventura
Capital Improvement Program
Capital Equipment Purchase and Replacement Projects(CE)
Fiscal Year 2024/25-2028/29
Summary of Program by Year
Projected Projected Projected Proje rolec
Project Category Department Funding Sources 2024125 1 2025/26 2026/27 2027 2028/29
Capital Equipment Purchase and Replacement Projects(CE)
CE1-HR Equipment Purchase and Replacement<$5,000 HR General Fund-001 $ 10,000 $ - $ - $ - $ - $ 10,000
CE2-PD Radios PD General Fund-001 5,000 123,000 40,000 40,000 30,000 238,000
CE3-PD Equipment Purchase and Replacement>$5,000 PD General Fund-001 335,500 333,085 348,990 320,440 341,720 1,679,735
CE3-PD Equipment Purchase and Replacement>$5,000 PD Capital Projects Fund-392 7,700 - - - - 7,700
CE4-PD Equipment Purchase and Replacement<$5,000 PD General Fund-001 55,500 51,800 43,100 50,460 52,400 253,260
CE4-PD Equipment Purchase and Replacement<$5,000 PD Capital Projects Fund-392 20,400 - - - - 20,400
CE5-PD Vehicle Purchase&Replacements PD General Fund-001 583,000 596,000 705,000 615,000 645,750 3,144,750
CE6-CS Equipment Purchase and Replacement>$5,000 CS General Fund-001 6,000 71,000 22,000 99,000 30,000 228,000
CE7-CS Equipment Purchase and Replacement<$5,000 CS General Fund-001 14,800 40,650 20,900 31,900 20,950 129,200
CE8-PW/T Vehicle Purchase&Replacements PW/T General Fund-001 - 47,250 49,615 52,095 54,700 203,660
CE9-AACC Equipment Purchase and Replacement>$5,000 AACC General Fund-001 40,000 55,000 35,000 30,000 80,000 240,000
CE10-AACC Equipment Purchase and Replacement<$5,000 AACC General Fund-001 28,500 35,000 20,000 20,000 20,000 123,500
CE11-DSAHS Equipment Purchase and Replacement DSAHS Don Soffer Aventura High School Fund-191 12,500 13,125 13,800 14,500 15,225 69,150
Total $ 1,118,900 $ 1,365,910 $ 1,298,405 $ 1,273,395 $ 1,290,745 $ 6,347,355
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334
City of
Detail Schedule of Proposed Capital Equipment Purchase and Replacement Projects(CE)
Scheduled for FY 2024/25-2028/29
Quantity
Year Projected Projected Projected Projected Projected
CIP# Project Category Department 1 2 3 5 2024/25 2026/26 2026/27 2027/28 2028/29 Total
CE1 -HR Equipment Purchase and Replacement<$5,000
This project consists of purchasing new equipment for the Human Resources Department.(GIL#001-8011-513.64-11)
Office Furniture HR N/A $ 10,000 $ - S - $ - $ - $ 10,000
Subtotal $ 10,000 $ $ $ $ $ 10,000
CE2-PD Radios
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.(GIL#001-8020-521.64-07)
E911 Equipment Upgrade PD N/A N/A N/A N/A $ 5,000 $ 10,000 $ 10,000 $ 10,000 $ $ 35,000
Radio Equipment-Upgrade Tower Equipment PD 1 - - - 83,000 - - 83,000
Replace Mobile Radio(s) PD 4 4 4 - 30,000 30,000 30,000 30,000 120,000
Subtotal $ 5,000 $ 123,000 $ 40,000 $ 40,000 $ 30,000 $ 238,000
CE3-PD Equipment Purchase and Replacement>$5,000
This project consists of purchasing new equipment and replacing inefficient,defective or unusable equipment for the Police Department.(GIL#001-8020-521.64-10)
Ballistic Shield PD - 1 1 1 2 $ - $ 8,085 $ 8,490 $ 8,915 $ 18,720 $ 44,210
Crime Scene Camera/Flash/Lens PD 1 - - - - 7,500 - - - - 7,500
Hold Cell Property Impound Station PD 1 5,000 5,000
New K-9 Purchase PD 1 15,000 - 15,000
Replace C/S Van Equipment PD - 1 - - - - 15,000 - - - 15,000
Replace In-Car Video PD 11 10 10 10 10 88,000 80,000 80,000 80,000 80,000 408,000
Repalce Mobile LPR PD - 1 - - - - 20,000 - - - 20,000
Replace Prisoner Van Equipment PD - - 1 - - - - 40,000 - - 40,000
Replace Vehicle Equipment PD 11 10 10 10 10 220,000 210,000 220,500 231,525 243,000 1,125,025
Subtotal $ 335,500 $ 333,085 $ 348,990 $ 320,440 $ 341,720 $ 1,679,735
This project consists of purchasing new equipment and replacing inefficient,defective or unusable equipment for the Police Department.(GIL#392-2001-521.64-10)
Ballistic Shield PD 1 $ 7,700 $ - $ - $ - $ - $ 7,700
Subtotal $ 7,700 $ - $ $ $ $ 7,700
CE4-PD Equipment Purchase and Replacement<$5,000
This project consists of purchasing new equipment and replacing inefficient,defective or unusable equipment for the Police Department.(GIL#001-8020-521.64-11)
Dive Team Masks and Communications PD 5 $ 10,500 $ $ $ $ $ 10,500
Patrol Rifles PD 10 45,000 45,000
Replace Ballistic Vests PD - 29 23 20 12 - 51,800 43,100 39,360 25,200 159,460
SWAT Vests PD 3 7 - - - 11,100 27,200 38,300
Subtotal $ 55,500 $ 51,800 $ 43,100 $ 60,460 $ 52,400 $ 253,260
This project consists of purchasing new equipment and replacing inefficient,defective or unusable equipment for the Police Department.(GIL#392-2001-521.64-11)
Replace Ballistic Vests PD 12 20,400 - - - - 20,400
Subtotal $ 20,400 $ - $ $ $ $ 20,400
335
City of
Detail Schedule of Proposed Capital Equipment Purchase and Replacement Projects(CE)
Scheduled for FY 2024/25-2028/29
Quantity
Year Projected Projected Projecte Projected Projected
CIP# Project Category Departme 2024/25 2025/26 2026/2 2027/28 28129 otal
CES-PD Vehicle Purchase&Replacements
This project consists of purchasing police vehicles to maintain a vehicle replacement program in the Police Department.(G/L#001-8020-521.64-50)
Replace Crime Scene Van PD - 1 - - - $ - $ 40,000 $ - $ - $ - $ 40,000
Replace Patrol Vehicles PD 11 10 10 10 10 583,000 556,000 585,000 615,000 645,750 2,984,750
Replace Marine Patrol Boat Engines PD - - 2 - - - - 60,000 - - 60,000
Replace Prisoner Van PD 1 60,000 - - 60,000
Subtotal $ 583,000 $ 696,000 $ 705,000 $ 615,000 $ 646,760 $ 3,144,750
CE6-CS Equipment Purchase and Replacement>$5,000
This project consists of purchasing new equipment and replacing inefficient,defective or unusable equipment for the Community Services Department.(G/L#001-8050-539.64-10)
Replace Electric Low Speed Vehicle CS 1 2 $ $ 20,000 $ - $ 40,000 $ - $ 60,000
Replace Ellipticals at CRC CS - 2 - 16,000 16,000
Replace Program Mats CS TBD - TBD 6,000 - - 6,000 12,000
Replace Soccer Goals CS 2 2 2 - 6,000 6,000 6,000 - 18,000
Replace Strength Machines at CRC CS - - - 2 - - - 14,000 14,000
Replace Tech Center Furniture CS - TBD - - 15,000 - 15,000
Replace Treadmills at CRC CS 2 2 2 - 16,000 16,000 16,000 48,000
Replace Vehicle CS 1 - - - - 45,000 - - - 45,000
Subtotal $ 6,000 $ 71,000 $ 22,000 $ 99,000 $ 30,000 $ 228,000
CE7-CS Equipment Purchase and Replacement<$5,000
This project consists of purchasing new equipment and replacing inefficient,defective or unusable equipment for the Community Services Department.(G/L#001-8050-539.64-11)
Replace Chairs/Carts CS 20,2 20,2 20,2 20,2 $ 4,950 $ 4,950 $ - $ 4,950 $ 4,950 $ 19,800
Replace Drinking Fountains CS 1 1 - - 4,900 4,900 - - 9,800
Repalce Mirrors CS - TBD TBD 4,950 4,950 9,900
Replace Outdoor Tables CS TBD TBD 4,950 - 6,000 10,950
Replace Soccer Goals CS 2 2 - 4,900 4,900 - - 9,800
Replace Sports Fencing Panels CS 15 15 15 15 5,600 5,600 5,600 5,600 22,400
Replace Tables CS 10 10 10 10 - 4,800 4,800 4,800 4,800 19,200
Replace Tents CS 4 4 4 4 4 4,950 5,600 5,600 5,600 5,600 27,350
Subtotal $ 14,800 $ 40,650 $ 20,900 $ 31,900 $ 20,950 $ 129,200
CE8-PW/T Vehicle Purchase&Replacements
This project consists of purchasing new equipment and replacing inefficient,defective or unusable equipment for the Public Works/Transportation Department.(G/L#001-8054-541.64-50)
Replace Vehicles PW/T - 1 1 1 1 $ $ 47,250 $ 49,615 $ 52,095 $ 54,700 $ 203,660
Subtotal $ $ 47,250 $ 49,615 $ 52,095 $ 54,700 $ 203,660
336
City of
Detail Schedule of Proposed Capital Equipment Purchase and Replacement Projects(CE)
Scheduled for FY 2024/25-2028/29
Quantity
Year Projected Projected Projected Proj "028/29
CIP# Project Category Department 1 2 3 2024/25 2026/26 2026/27 2027/2otal
CE9-AACC Equipment Purchase and Replacement>$5,000
This project consists of purchasing new equipment and replacing inefficient,defective or unusable equipment for the Arts&Cultural Center Department. (GIL#001-8070-575.64-10)
Replace Clear Comm System/Accessories AACC TBD - - - $ - $ 15,000 $ - $ - $ - $ 15,000
Replace Green Room Furniture AACC TBD - - - 5,000 - 5,000
Replace LCD projector&accessories AACC 1 1 40,000 - 45,000 85,000
Replace Lighting Console AACC - 1 - - 35,000 35,000
Replace Lobby Furniture AACC TBD - 15,000 - - 15,000
Replace Office Furniture AACC TBD - 15,000 - 15,000
Replace Orchestra Chairs and Music Stands AACC - TBD - - 15,000 15,000
Replace Patio Furniture AACC TBD 25,000 - - 25,000
Replace Soft Goods/Stage Accessories AACC TBD TBD - 15,000 15,000 - 30,000
Subtotal $ 40,000 $ 55,000 $ 35,000 $ 30,000 $ 80,000 $ 240,000
CE10-AACC Equipment Purchase and Replacement<$5,000
This project consists of purchasing new equipment and replacing inefficient,defective or unusable equipment for the Arts&Cultural Center Department. (GIL#001-8070-575.64-11)
Addt'I/Replace Microphones/Cable/Audio AACC 15 15 15 $ 15,000 $ $ 15,000 $ - $ 15,000 $ 45,000
ALD System Update(ADA Compliance) AACC 6 - TBD 2,000 - - 5,000 7,000
Commercial Ice Machine for Concessions AACC - 1 - 3,000 - 3,000
Lobby Brochure Racks AACC 2 - 3,000 - - 3,000
Replace AN Equipment(Switchers/Monitors/Connectivity) AACC - TBD - - 2,000 - 2,000
Replace Hazer/Fogger AACC - 1 - - 2,000 2,000
Replace Mity-Lite Tables(Banquet Tables) AACC 15 - 5,000 - 5,000
Replace Stage Audio Monitors/Accessories AACC - 8 - - 20,000 - 20,000
Replace Theatrical Lighting Instruments/Accessories AACC - 7 7 - 15,000 15,000 30,000
Stage Accessories/Beads Etc. AACC TBD - - 3,500 - - - 3,500
Stage and Holiday D6cor AACC TBD 3,000 - - 3,000
Subtotal $ 28,500 $ 35,000 $ 20,000 $ 20,000 $ 20,000 $ 123,500
CE11-DSAHS Equipment Purchase and Replacement
This project consists of purchasing new equipment for the Don Soffer Aventura High School.(G/L#DSAHS-TBD)
DSAHS Classroom Furniture DSAHS TBD TBD TBD TBD TBD $ 12,500 $ 13,125 $ 13,800 $ 14,500 8 15,225 S 69,150
Subtotal $ 12,500 $ 13,125 $ 13,800 $ 14,500 $ 15,225 $ 69,160
Total $ 1,118,900 $ 1,366,910 $ 1,298,406 $ 1,273,396 $ 1,290,746 $ 6,347,366
337
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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338
Drainage Improvement Projects (DI)
This section includes improvements to the City's drainage system and other
infrastructure improvements. There is one (1) drainage improvement project in the CIP
totaling $3,100,000. Special emphasis was given to stormwater drainage improvements
in order to address maintenance considerations. The project outlined in this section has
been developed based on our consulting engineer and staff's survey of all City areas.
The project was prioritized according to the urgency of the improvements needed and
the age of the areas to be improved.
on the following pages, you will find the tables (as outlined below) that summarize and
detail the proposed Transportation Improvement Projects:
• Summary of Programs by Year
• Detail Schedule of Proposed Transportation Improvement Projects Scheduled for
FY 2024/25 - 2028/29
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339
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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340
City of
Capital Improvement Program
Drainage Improvement Projects(DI)
Fiscal Year 2024/25-2028/29
Summary of Program by Year
Projected-V Projected Projected Projected Projected
Project Category MDepartment Funding SourceW 2024126 2026126 2026127 2027128 2028129 Total
Drainage Improvement Projects(DI)
Dill-PW/T Stormwater Drainage Improvements PW/T Stormwater Utility Fund-410 $ $ 800,000 $ 800,000 $ 800,000 $ 700,000 $ 3,100,000
Total $ $ 800,000 $ 800,000 $ 800,000 $ 700,000 $ 3,100,000
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341
City of
Detail Schedule of Proposed Drainage Improvement Projects(DI)
Scheduled for FY 2024/25-2028/29
Quantity
Year Projected Projected Projected Projected Projected
CIP# Project Category Department# 1 2 3 4 2024/26 2026/26 2026/27 2027/28 2028/29 Total
DI1-PW/T Stormwater Drainage Improvements
This project consists of various drainage improvements to address the long-term impacts of the rising sea levels.(GIL#410-5401-538.63-06)
Infrastructure Replacement-Country Club Dr. PW/T - N/A N/A N/A N/A $ - $ 800,000 $ 800,000 $ 800,000 $ 700,000 $ 3,100,000
Subtotal $ $ 800,000 $ 800,000 $ 800,000 $ 700,000 $ 3,100,000
$ 800,000 $ 800,000 $ 800,000 $ 700,000 $ 3,100,000
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342
Information Technology Improvement Projects (IT)
This section includes projects relating to the City's Information Technology Systems (i.e.,
communication systems, data processing and the automation of certain operations by
utilizing the latest technology to enhance productivity and efficiency) for all operating
departments. There is a total of nineteen (19) projects totaling $4,971,995.
on the following pages, you will find the tables (as outlined below) that summarize and
detail the proposed Information Technology Improvement Projects:
• Summary of Programs by Year
• Detail Schedule of Proposed Information Technology Improvement Projects
Scheduled for FY 2024/25 - 2028/29
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343
City of Aventura
Capital Improvement Progra
Information Technology Improvement Projects(IT)
Fiscal Year 2024125-2028129
Summary of Program by Year
Project Category Departm Funding Source P2024125d P2025126d A2026/2�P2027128d P2028129d Tom
Information Technology Improvement Projects(IT)
IT1-COM Computer Equipment<$5,000 COM General Fund-001 $ 8,400 $ 1,300 $ - $ - $ 1,300 $ 11,000
IT2-CM Computer Equipment<$5,000 CM General Fund-001 4,000 4,300 6,300 5,300 6,300 26,200
IT3-CC Computer Equipment<$5,000 CC General Fund-001 2,300 1,300 2,300 2,300 1,300 9,500
IT4-F Computer Equipment<$5,000 F General Fund-001 6,400 2,600 3,600 2,600 3,600 18,800
IT5-HR Computer Equipment<$5,000 HR General Fund-001 2,400 1,000 - 1,300 2,400 7,100
IT6-IT Central Management Information System>$5,000 IT General Fund-001 135,000 175,000 170,000 280,000 290,000 1,050,000
IT7-IT Computer Equipment<$5,000 IT General Fund-001 6,000 6,000 6,000 6,000 6,000 30,000
IT8-PD Police Computer Systems>$5,000 PD General Fund-001 34,000 9,000 9,000 88,000 159,000 299,000
IT9-PD Police Computer Systems<$5,000 PD General Fund-001 152,500 128,000 132,500 133,000 206,500 752,500
IT10-CD Computer Equipment>$5,000 CD General Fund-001 - 10,000 - - - 10,000
IT10-CD Computer Equipment>$5,000 CD Building Fund-164 - 25,000 - - - 25,000
IT11-CD Computer Equipment<$5,000 CD General Fund-001 1,300 3,300 2,300 4,550 3,300 14,750
IT11-CD Computer Equipment<$5,000 CD Building Fund-164 17,930 10,050 10,750 10,050 8,750 57,530
IT12-CS Computer Equipment>$5,000 CS General Fund-001 - - - 5,000 30,000 35,000
IT13-CS Computer Equipment<$5,000 CS General Fund-001 8,200 8,200 14,850 12,200 24,900 68,350
IT14-PW/T Computer Equipment<$5,000 PW/T General Fund-001 5,300 2,600 4,850 7,300 6,300 26,350
IT15-AACC Computer Equipment>$5,000 AACC General Fund-001 - - 10,000 - - 10,000
IT16-AACC Computer Equipment<$5,000 AACC General Fund-001 2,600 11,900 2,600 5,900 5,200 28,200
IT17-ACES Computer Equipment>$5,000 ACES Charter School Fund-190 44,000 88,000 53,000 44,000 45,000 274,000
IT18-ACES Computer Equipment<$5,000 ACES Charter School Fund-190 277,750 360,000 402,000 395,250 400,750 1,835,750
IT19-DSAHS Computer Equipment<$5,000 DSAHS Don SofferAventura High School Fund-191 86,965 76,000 95,000 125,000 - 382,965
Total $ 795,045 $ 923,550 $ 925,050 $ 1,127,750 $ 1,200,600 $
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344
City of Aventura
Detail Schedule of Proposed Information Technology Improvement Projects(IT)
Scheduled for FY 2024/25-2028/29
Quantity
Year Projected Projected Projected Projected Projected
CIP# Project Category epartment# 2 3 4 5 2024ti 2025126 2026127 2027128 2028129 Total
TT-1-COM Computer Equipment<$5,000
This project consists of the replacement and upgrade of computer equipment utilized by the City Commission.(G/L#001-8001-511.64-02)
Computer Equipment<$5,000 COM TBD TBD - - TBD $ 8,400 $ 1,300 $ - $ - $ 1,300 $ 11,000
Subtotal $ 8,400 $ 1,300 $ $ $ 1,300 $ 11,000
IT2-CM Computer Equipment<$5,000
This project consists of the replacement and upgrade of computer equipment utilized in the Office of the City Manager.(G/L#001-8005-512.64-02)
Computer Equipment<$5,000 CM TBD TBD TBD TBD TBD $ 4,000 $ 4,300 $ 6,300 $ 5,300 $ 6,300 $ 26,200
Subtotal $ 4,000 $ 4,300 $ 6,300 $ 5,300 $ 6,300 $ 26,200
IT3-CC Computer Equipment<$5,000
This project consists of the replacement and upgrade of computer equipment utilized in the City Clerk's Office.(G/L#001-8008-519.64-02)
Computer Equipment<$5,000 CC TBD TBD TBD TBD TBD $ 2,300 $ 1,300 $ 2,300 $ 2,300 $ 1,300 $ 9,500
Subtotal $ 2,300 $ 1,300 $ 2,300 $ 2,300 $ 1,300 $ 9,500
IT4-F Computer Equipment<$5,000
This project consists of the replacement and upgrade of computer equipment utilized in the Finance Department.(G/L#001-8010-513.64-02)
Computer Equipment<$5,000 F TBD TBD TBD TBD TBD $ 6,400 $ 2,600 $ 3,600 $ 2,600 $ 3,600 $ 18,800
Subtotal $ 6,400 $ 2,600 $ 3,600 $ 2,600 $ 3,600 $ 18,800
IT5-HR Computer Equipment<$5,000
This project consists of the replacement and upgrade of computer equipment utilized in the Human Resources Department.(G/L#001-8011-513.64-02)
Computer Equipment<$5,000 HR TBD TBD TBD TBD TBD $ 2,400 $ 1,000 $ - $ 1,300 $ 2,400 $ 7,100
Subtotal $ 2,400 $ 1,000 $ - $ 1,300 $ 2,400 $ 7,100
IT6-IT Central Management Information System>$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.
(G/L#001-8012-513.64-01)
AS 400 Upgrades IT N/A N/A $ $ 5,000 $ $ - $ 55,000 $ 60,000
Data Storage IT N/A 85,000 - 85,000
Equipment for Redundant Site IT - - N/A - - 25,000 25,000
Security Camera(s)/Recorder(s) IT 20 20 20 20 20 20,000 20,000 20,000 20,000 20,000 100,000
Servers/Security/UPS/Switches IT N/A N/A N/A N/A N/A 100,000 145,000 145,000 165,000 185,000 740,000
Upgrade Phone System IT N/A N/A N/A N/A N/A 15,000 5,000 5,000 10,000 5,000 40,000
Subtotal $ 135,000 $ 175,000 $ 170,000 $ 280,000 $ 290,000 $ 1,050,000
IT7-IT Computer Equipment<$5,000
This project consists of the replacement and upgrade of computer equipment utilized in the Information Technology Department.(G/L#001-8012-513.64-02)
Computer Equipment<$5,000 IT TBD TBD TBD TBD TBD $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 30,000
Subtotal $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 30,000
345
City of Aventura
Detail Schedule of Proposed Information Technology Improvement Projects(IT)
Scheduled for FY 2024/25-2028/29
Quantity
It Year Projected Projected Projected Projected roject
Project Category epartment# 2 3 4 5 2024/ 2025126 2026127 2027128 02
IT8-PD Police Computers System>$5,000
This project consists of purchasing computer equipment and software that utilizes the latest technology for the Police Department.(G/L#001-8020-521.64-01)
Data Stoage PD - - - 1 $ - $ - $ - $ 70,000 $ $ 70,000
Replace In-Car Video Server PD N/A - - - 25,000 - - - 25,000
Replace Server(s) PD 1 1 1 2 1 9,000 9,000 9,000 18,000 9,000 54,000
Videowall PD - - - - 1 - - - - 150,000 150,000
Subtotal $ 34,000 $ 9,000 $ 9,000 $ 88,000 $ 159,000 $ 299,000
IT9-PD Police Computers System<$5,000
This project consists of purchasing computer equipment and software that utilizes the latest technology for the Police Department.(G/L#001-8020-521.64-02)
Computer Upgrades PD N/A N/A N/A N/A N/A $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 25,000
Desktop Computer(s) PD 20 20 20 20 20 28,000 28,000 28,000 28,000 28,000 140,000
Desktop Scanner(s) PD 6 6 6 6 6 3,000 3,000 3,000 3,000 3,000 15,000
EOC Desktop Computers PD - - - - 10 - - - - 14,000 14,000
Interactive Whiteboards PD 1 1 - 1 4,500 4,500 - 4,500 13,500
Laptop-Ruggized PD - - 1 - - - - 5,000 - 5,000
Laser Printer(s) PD 1 1 1 1 1 1,500 1,500 1,500 1,500 1,500 7,500
Replace Mobile Laptop(s) PD 25 25 25 25 25 60,000 60,000 60,000 60,000 60,000 300,000
Vehicle Modem(s) PD 20 10 10 10 40 40,000 20,000 20,000 20,000 80,000 180,000
Vehicle Printer(s) PD 20 20 20 20 20 10,500 10,500 10,500 10,500 10,500 52,500
Subtotal $ 152,500 $ 128,000 $ 132,500 $ 133,000 $ 206,500 $ 752,500
IT10-CD Computer Equipment>$5,000
This project consists of the replacement and upgrade of computer equipment utilized by the Community Development Department's Code Compliance/Planning Divisions.(G/L#001-8040-524.64-01)
CentralSquare TRAKiT/BlueBeam CD - TBD - - - $ $ 10,000 $ $ - - $ 10,000
Subtotal $ $ 10,000 $ $ $ $ 10,000
This project consists of the replacement and upgrade of computer equipment utilized by the Community Development Department's Building Division.(G/L#164-8040-524.64-01)
CentralSquare TRAKiT/BlueBeam CD - TBD - - - $ $ 25,000 $ $ $ 25,000
Subtotal $ $ 25,000 $ $ $ $ 25,000
IT11-CD Computer Equipment<$5,000
This project consists of the replacement and upgrade of computer equipment utilized by the Community Development Department's Code Compliance/Planning Divisions.(G/L#001-8040-524.64-02)
Replace Computer(s) CD 1 1 1 1 1 $ 1,300 $ 1,300 $ 1,300 $ 1,300 $ 1,300 $ 6,500
Replace Laserjet Printer(s) CD - 1 - 1 1 1,000 - 1,000 1,000 3,000
Replace Desktop Scanner(s) CD 1 1 - 1 - 1,000 1,000 - 1,000 3,000
Pads for Inspection for City Staff CD - - 3 - - - - 2,250 - 2,250
Subtotal $ 1,300 $ 3,300 $ 2,300 $ 4,550 $ 3,300 $ 14,750
This project consists of the replacement and upgrade of computer equipment utilized by the Community Development Department's Building Division.(G/L#164-8040-524.64-02)
Replace Computer(s) CD 4 6 5 6 5 $ 5,200 $ 7,800 $ 6,500 $ 7,800 $ 6,500 $ 33,800
Replace Laserjet Printer(s) CD 1 - 1 - - 1,000 - 1,000 - - 2,000
Replace Desktop Scanner(s) CD 1 - 1 - - 1,000 - 1,000 - - 2,000
Pads for Inspection for Building Division CD 18 3 3 3 3 10,730 2,250 2,250 2,250 2,250 19,730
Subtotal $ 17,930 $ 10,050 $ 10,750 $ 10,050 $ 8,750 $ 57,530
346
City of Aventura
Detail Schedule of Proposed Information Technology Improvement Projects(IT)
Scheduled for FY 2024/25-2028/29
Quantity
ILYear Projected Projected Projected Projected Projecte
Project Category epartment# 2 3 4 5 2024/2 2025/2 2026127 2027128 2028R Total
IT12-CS 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.(G/L#001-8050-539.64-01)
Park Modems CS 1 6 $ $ $ $ 5,000 $ 30,000 $ 35,000
Subtotal $ $ $ $ 5,000 $ 30,000 $ 35,000
IT13-CS 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.(G/L#001-8050-539.64-02)
Park Wi-Fi Access Points CS - - - 1 6 $ - $ - $ - $ 2,000 $ 12,000 $ 14,000
Replace/Add New Computer(s) CS 4 4 3 4 4 5,200 5,200 3,900 5,200 5,200 24,700
Replace ID Printer CS 1 1 - 1 - 3,000 3,000 - 3,000 - 9,000
Replace Pads CS - - 3 - 2,250 - 2,250
Replace Laptop(s) CS - 1 - 2,000 - 2,000
Replace Large Format Printer CS 1 - 1 1,200 - 1,200 2,400
Replace Scanner CS 1 1,000 - 1,000
Student PCs CS 5 5 - - 6,500 - 6,500 13,000
Subtotal $ 8,200 $ 8,200 $ 14,850 $ 12,200 $ 24,900 $ 68,350
IT14-PW/T Computer Equipment<$5,000
This project consists of the replacement and upgrade of computer equipment utilized by the Public Works/Transportation Department.(G/L#001-8054-541.64-02)
Pads PW/T - - 3 - - $ - $ - $ 2,250 $ - $ - $ 2,250
Replace Computer(s) PWfr 1 2 2 2 2 1,300 2,600 2,600 3,300 5,300 15,100
Replace Plotter PWfr - - - 1 - - - - 4,000 - 4,000
Replace Scanner PWfr - - 1 - - 1,000 1,000
Upgrade Visitor ID System PW/T 1 4,000 - - - - 4,000
Subtotal $ 5,300 $ 2,600 $ 4,850 $ 7,300 $ 6,300 $ 26,350
IT15-AACC Computer Equipment>$5,000
This project consists of the replacement and upgrade of computer equipment utilized at the Arts and Cultural Center.(G/L#001-8070-575.64-01)
Network Switches AACC 1 - - $ $ - $ 10,000 $ - $ - $ 10,000
Subtotal $ $ $ 10,000 $ - $ $ 10,000
IT16-AACC Computer Equipment<$5,000
This project consists of the replacement and upgrade of computer equipment utilized at the Arts and Cultural Center.(G/L#001-8070-575.64-02)
Replace Color Laser Printer AACC - - - 1 - $ - $ $ - $ 2,000 $ $ 2,000
Replace PCs/Laptop(s)/Tablet(s) AACC 2 3 2 3 4 2,600 3,900 2,600 3,900 5,200 18,200
Upgrade Point of Sale System AACC - 2 - - - - 8,000 - - - 8,000
Subtotal $ 2,600 $ 11,900 $ 2,600 $ 5,900 $ 5,200 $ 28,200
347
Detail Schedule of Proposed Information Technology Improvement Projects(IT) i
Scheduled for FY 2024/25-2028/29
Quantity
Year Projected Projected Projected Projected Projected
CIP# Project Category Mkepartment4 2 3 4 5 2024/ 2025/26 2026/27 2027/28 2028/23,1
IT17-ACES Computer Equipment>$5,000
This project consists of the regular replacement/upgrades of phone systems,network infrastructure and servers at ACES.(G/L#190-6010-569.64-01)
Phone System Upgrade ACES 1 - 1 - 1 $ 5,000 $ - $ 5,000 $ - $ 5,000 $ 15,000
Clocks&Paging System ACES - 1 - 1 - - 5,000 - 5,000 - 10,000
Replace Network Infrastructure ACES 3 6 3 3 4 30,000 65,000 30,000 30,000 40,000 195,000
Replace Server(s) ACES 1 2 2 1 - 9,000 18,000 18,000 9,000 - 54,000
Subtotal $ 44,000 $ 88,000 $ 53,000 $ 44,000 $ 45,000 $ 274,000
IT18-ACES Computer Equipment<$5,000
This project consists of the regular replacement of computers,laptops,tablets and other items at ACES.(G/L#190-6010-569.64-02)
Desktop for Multimedia Classroom ACES - - - 2 3 $ - $ - $ - $ 8,000 $ 12,000 $ 20,000
Mobile Learning Computer Labs ACES 1 1 1 1 1 2,000 2,000 2,000 2,000 2,000 10,000
Replace AV Equipment and Smartboards ACES 10 10 10 10 10 40,000 40,000 40,000 40,000 40,000 200,000
Replace Color Laser Printer ACES 1 - 1 - 1 1,500 - 1,500 - 1,500 4,500
Replace Desktop Scanner(s) ACES - 1 - 1 1 - 1,500 - 1,500 1,500 4,500
Replace Laptop(s)/Computer(s) ACES 10 10 35 75 75 13,000 13,000 65,000 97,500 97,500 286,000
Replace Security Cameras ACES N/A N/A N/A N/A N/A 20,000 20,000 10,000 10,000 10,000 70,000
Replace Webcams ACES - 35 35 35 35 - 35,000 35,000 35,000 35,000 140,000
Tablets ACES 295 385 385 295 295 201,250 248,500 248,500 201,250 201,250 1,100,750
Subtotal $ 277,750 $ 360,000 $ 402,000 $ 395,250 $ 400,750 $ 1,835,750
IT19-DSAHS Computers
This project consists of the maintenance and refresh of computers,laptops,servers and network infrastructure at the Don Soffer Aventura High School.(G/L#DSAHS-TBD)
Computers-Hardware DSAHS TBD TBD TBD TBD TBD $ 61,050 $ 76,000 $ 95,000 $ 125,000 $ - $ 357,050
Computers-Software DSAHS TBD 915 - - - 915
IT Infrastructure DSAHS TBD 25,000 - - - - 25,000
Subtotal $ 86,965 $ 76,000 $ 95,000 $ 125,000 $ $ 382,965
Total $ 795,045 $ 923,550 $ 925,050 $ 1,127,750 $ 1,200,600 $ 4,971,995
348
Public Building and Facility Improvement Projects(PBF)
Capital projects in this functional category include providing new facilities or
improvements to existing facilities to serve the City's residents. The CIP includes six (6)
projects totaling $1,462,941. The major projects encompassed in this Program include
Police Department Improvements, Community Recreation Center Improvements,
Government Center/Facility Improvements, HVAC Replacements and Aventura Arts &
Cultural Center Improvements. The Don Soffer Aventura High School is also included.
on the following pages, you will find the tables (as outlined below) that summarize and
detail the proposed Public Building and Facility Improvements Projects:
• Summary of Programs by Year
• Detail Schedule of Proposed Transportation Improvement Projects Scheduled for
FY 2024/25 - 2028/29
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349
City of
Capital Improvement Program
Public Building and Facility Improvement Projects(PBF)
Fiscal Year 2024/25-2028/29
Summary of Program by Year
Projected Projected
Project Category Department Funding Source 2024126 2026126 2026127d Projected2027/28 2028129d otal
Public Building and Facility Improvement Projects(PBF)
PBF1-PD Police Department Improvements PD General Fund-001 $ 70,000 $ - $ - $ - $ - $ 70,000
PBF2-CS Community Recreation Center Improvements CS General Fund-001 13,000 93,000 55,000 161,000 50,000 372,000
PBF3-PW/T Government Center Improvements PW/T General Fund-001 80,000 98,000 52,000 112,000 40,000 382,000
PBF4-PWlr HVAC Replacements PW/T General Fund-001 150,000 75,000 25,500 25,000 45,000 320,500
PBF4-PWlr HVAC Replacements ACES Charter School Fund-190 50,000 75,000 85,000 - - 210,000
PBF5-AACC Aventura Arts&Cultural Center Improvements AACC General Fund-001 15,000 25,000 25,000 25,000 90,000
PBF6-DSAHS Other Improvements DSAHS Charter School Fund-191 18,441 - - - - 18,441
396,441 $ 366,000 $ 242,500 $ 323,000 $ 136,000 $ 1,462,941
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350
City of Aventura
Detail Schedule of Proposed Public Building and Facility Improvement Projects(PBF)
Scheduled for FY 2024/25-2028/29
Detail of Program by Year
Quantity
Year Projected Projected Projected Projected Projected
CIP# &Project Category Department# 1 2 3 4 5 2024125 2025126 2026127 2027128 2028129 Total
PBF1-PD Police Department Improvements
This project consists of various improvements at the Police Department.(G/L#001-8020-521.62-06)
Breakroom Remodel Upgrade PD 1 $ 70,000 $ - $- $- $- $ 70,000
Subtotal $ 70,000 $ $ $ $ - $ 70,000
PBF2-CS Community Recreation Center Improvements
This project consists of various improvements at the Community Recreation Center. (G/L#001-8050-572.62-05)
Add/Renovate Closets CS - N/A N/A N/A N/A $ - $ 25,000 $ 25,000 $ 25,000 $ 20,000 $ 95,000
Replace Audio Equipment CS 1 1 1 - 13,000 13,000 - 26,000 - 52,000
Replace Backboards&Padding CS - - - 8 - - - 10,000 10,000
Replace Classroom Lighting CS N/A - - - 20,000 20,000
Replace Furniture CS N/A N/A N/A 30,000 30,000 30,000 - 90,000
Replace Partition Wall CS 1 - 25,000 - - 25,000
Restroom Renovations CS - 1 - - 80,000 - 80,000
Subtotal $ 13,000 $ 93,000 $ 55,000 $ 161,000 $ 50,000 $ 372,000
PBF3-PW/T Government Center Improvements
This project consists of various improvements at the Government Center. (G/L#001-8054-539.64-21)
2nd Floor Access to Chamber Roof PW/T N/A $ 20,000 $ - $ - $ - $ - $ 20,000
Gym Shower&Changing Room Replacement HR 3 60,000 - 60,000
Replace Carpet-4th Floor PWfr - N/A - 78,000 78,000
Replace Lighting-3rd and 4th Floor PWfr N/A 20,000 - 20,000
Replace Lighting-5th Floor PWfr N/A - 12,000 - 12,000
Upgrade Bathroom-3rd Floor PWfr - 1 - 35,000 35,000
Upgrade Bathroom-4th Floor PWfr 1 - 40,000 - 40,000
Upgrade Bathroom-5th Floor PWfr - 1 - 45,000 - 45,000
Upgrade to LED lighting-1st and 2nd Floors PWfr N/A N/A - - - 32,000 40,000 72,000
Subtotal $ 80,000 $ 98,000 $ 52,000 $ 112,000 $ 40,000 $ 382,000
PBF4-PW/T HVAC Replacements
This project consists of replacing air conditioning units at various City facilities. (G/L#001-8054-539.64-20)
Replace 5 ton HVAC unit at CRC PW/T - 1 1 - $ - $ - $ 25,500 $ 25,000 $ - $ 50,500
Replace 10 ton HVAC unit at CRC PW/T 1 - - 1 50,000 - - 45,000 95,000
Replace 10 ton HVAC unit at CRC PWfr 1 50,000 - 50,000
Replace 10 ton HVAC unit at CRC PWfr 1 50,000 - 50,000
Replace 20 ton HVAC unit at CRC PWfr - 1 - 75,000 - - - 75,000
Subtotal $ 150,000 $ 75,000 $ 25,500 $ 25,000 $ 45,000 $ 320,500
This project consists of replacing air conditioning units at the Aventura City of Excellence School. (G/L#190-6010-569.64-20)
Replace 2 ton HVAC unit at ACES ACES 1 - - $ 50,000 $ - $ - $ - $ - $ 50,000
Replace 20 ton HVAC unit at ACES ACES - 1 1 - 75,000 85,000 160,000
Subtotal $ 50,000 $ 75,000 $ 85,000 $ $ $ 210,000
351
City of
Detail Schedule of Proposed Public Building and Facility Improvement Projects(PBF)
Scheduled for FY 2024/25-2028/29
Detail of Program by Year
Quantity
Year Projected Projected Projected Projected Projected
CIP# Project Category Department# 1 2 3 4 5 2024125 2025126 2026127 2027128 2028129 Total
PBF5-AACC Aventura Arts&Cultural Center Improvements
This project consists of various improvements at the Aventura Arts&Cultural Center. (GIL#001-8070-575.62-08)
Carpet Replacement AACC TBD - - $ - $ - $ 25,000 $ - $ - $ 25,000
Exterior Painting AACC TBD - - 25,000 25,000
Interior Painting AACC TBD 25,000 - 25,000
Replace Exterior Lighting AACC TBD 15,000 - - - 15,000
Subtotal $ 15,000 $ 25,000 $ 25,000 $ 25,000 $ $ 90,000
PBF6-DSAHS Other Improvements
This project consists of improvements other than building at the Don Soffer Aventura High School.(GIL#DSAHS-TBD)
Improvements Other than Building DSAHS TBD 18,441 - - - 18,441
Subtotal $ 18,441 $ $ $ $ $ 18,441
Total $ 396,441 $ 366,000 $ 242,500 $ 323,000 $ 135,000 $ 1,462,941
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352
Transportation Improvement Projects(TI)
This section includes improvements to the City's transportation system, roadways,
sidewalks, pedestrian pathways, street lighting, transit and other infrastructure
improvements. The majority of the projects outlined in the Transportation Improvement
Project functional category are closely aligned with drainage improvements in
accordance with established road resurfacing maintenance schedules.
There are four (4) improvement projects in the CIP totaling $4,246,730. Special emphasis
was given to road resurfacing, transportation system improvements and the bike share
station program in order to address maintenance considerations. The projects outlined
in this section have been developed based on our consulting engineer and staff's survey
of all City areas. The projects were prioritized according to the urgency of the
improvements needed and age of the areas to be improved.
on the following pages, you will find the tables (as outlined below) that summarize and
detail the proposed Transportation Improvement Projects:
• Summary of Programs by Year
• Detail Schedule of Proposed Transportation Improvement Projects Scheduled for
FY 2024/25 - 2028/29
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353
City of Aventura
Capital Improvement Progra
Transportation Improvement Projects(TI)
Fiscal Year 2024125-2028129
Summary of Program by Year
Projected Projecte Projected Projected Projected
CIP# Project Category Department A Funding Source 2024/25 2025/26 2026127 2027128 2028129 ANd
Transportation Improvement Projects(TI)
TI1-PW/T Bike Share Station Program PWlr Citizens'Independent Transportation Trust(CITT)Fund-121 $ 8,500 $ 8,500 $ 8,500 $ 8,500 $ 8,500 $ 42,500
TI2-PW/T Circulator System Improvements PWlr General Fund-001 25,000 - - - - 25,000
TI3-PW/T Road Resurfacing Program PWlr Transportation and Street Maintenance Fund-120 - 163,385 160,290 355,025 183,515 862,215
TI3-PW/T Road Resurfacing Program PW/T Citizens'Independent Transportation Trust(CITT)Fund-121 - 621,615 689,715 969,985 - 2,281,315
TI4-PW/T Transporation System Improvements PW/T Transportation and Street Maintenance Fund-120 245,000 114,000 119,700 83,500 83,500 645,700
TI4-PW/T Transporation System Improvements PW/T Citizens'Independent Transportation Trust(CITT)Fund-121 - 130,000 130,000 130,000 - 390,000
tal $ 278,500 $ 1,037,500 $ 1,108,205 $ 1,547,010 $ 275,515 $ 4,246,730
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354
City of Aventura
Detail Schedule of Proposed Transportation Improvement Projects(TI)
Scheduled for FY 2024/25-2028/29
Quantity
Year Projected Projected Projected Projected Projected
CIP# Project Category apartment# 1 2 3 2024/2 2025/26 2026/27 2027/28 2028/29 Total
TI1-PW/T Bike Share Station Program
This project consists of the replacement of bicycles utilized for the City's Bike Share Program that have become obsolete due to normal wear and tear.(G/L#121-5401-541.63-08)
Replace Bicycles PW/T 2 2 2 2 2 $ 8,500 $ 8,500 $ 8,500 $ 8,500 $ 8,500 $ 42,500
Subtotal $ 8,500 $ 8,500 $ 8,500 $ 8,500 $ 8,500 $ 42,500
T12-PW/T Circulator System Improvements
This project consists of Bus Shelter Improvements. (G/L#001-8054-541.63-04)
Bus Shelter Improvements PW/T 2 $ 25,000 $ - $ - $ - $ - $ 25,000
Subtotal $ 25,000 $ - $ - $ $ - $ 25,000
TI3-PW/T Road Resurfacing Program
This project consists of resurfacing roadways as determined by the City's maintenance standards and the Public Works/Transportation Department.(G/L#120-5401-541.63-05)
Country Club Dr. PW/T N/A N/A N/A N/A N/A $ $ 163,385 $ 160,290 $ 171,510 $ 183,515 $ 678,700
NE 30th Ave from 203rd to 210th PW/T N/A 183,515 - 183,515
Subtotal $ $ 163,385 $ 160,290 $ 355,025 $ 183,616 $ 862,215
This project consists of resurfacing roadways as determined by the City's maintenance standards and the Public Works/Transportation Department.(G/L#121-5401-541.63-05)
Country Club Dr. PW/T N/A N/A N/A - - $ $ 621,615 $ 689,715 $ 678,495 - $ 1,989,825
NE 30th Ave from 203rd to 210th PW/T N/A 291,490 291,490
Subtotal $ $ 621,615 $ 689,716 $ 969,985 $ $ 2,281,315
T14-PW/T Transportation System Improvements
This project consists of CCTV Cameras and Street Lights.(G/L#120-5401-541.63-41)
CCTV-Cameras-203rd Street&Biscayne Blvd. Electrical
Service Relocation PW/T 1 $ 90,000 $ - $ - $ - $ 90,000
CCTV-Cameras-Country Club Drive PW/T 2 75,000 - - - 75,000
Purchase Street Lights-Biscayne Blvd. PW/T - 3 3 2 2 - 90,000 94,500 66,000 66,000 $ 316,500
Purchase Street Lights-Right-of-Ways PW/T 10 3 3 2 2 80,000 24,000 25,200 17,500 17,500 164,200
Subtotal $ 245,000 $ 114,000 $ 119,700 $ 83,500 $ 83,500 $ 645,700
This project consists of Crosswalk Solar Lighting System Improvements.(G/L#121-5401-541.63-41)
New Crosswalk Solar Lighting Locations PW/T - 2 2 2 130,000 130,000 130,000 - 390,000
Subtotal $ $ 130,000 $ 130,000 $ 130,000 $ - $ 390,000
$ 278,600 $ 1,037,600 $ 1,108,206 $ 1,647,010 $ 276,616 $ 4,246,730
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Operating Impact and the Capital Improvement Program
During the CIP process, City staff 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
of these items are looked at and the anticipated need for replacements are assessed.
During the CIP meetings, the operating impact of the submitted capital is discussed,
looked at 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.
Projects labeled replacements, upgrades and renovations allow for more efficient and
streamlined daily operations. Additional utility expenditures/expenses as well as
personnel costs and maintenance costs are examined with all projects. While some
projects may have a net effect on operating costs or decrease them, others will increase
the operating costs.
In the five-year CIP there are no projects 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. As new
computer and other equipment are purchased, the cost of physical items to repair
equipment and time spent by IT Staff to do so decreases in the coming years. This is
especially anticipated to assist in decreasing the Police Department's repair and
maintenance of vehicles, not in the coming year, but in the future years as more of the
fleet is replaced. Additional Software that is purchased comes with licensing
fees/subscription fees that will have to budgeted each year in the future and those costs
seem to be increasing City-wide now that subscription models are becoming the new
standard.
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356
American Rescue Plan Act ("ARPA")Grant Funded Projects
As part of the American Rescue Plan Act, the U.S. Department of the Treasury launched
the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), which provides $350
billion in emergency funding for eligible state, local, territorial, and tribal governments.
The intent of these funds is to aid and assist eligible governmental entities in recovery
efforts resulting from the economic fallout of the COVID-19 pandemic.
On January 6, 2022, the Department of Treasury released the Final Rule which details
spending guidelines for the CSLFRF funding. Under the Final Rule, there are four eligible
use categories:
1) Public Sector Revenue
2) Public Health and Economic Response
3) Premium Pay for Essential Workers
4) Water, Sewer and Broadband Infrastructure
There are four restrictions on use of the funds. They may not be used:
1) To offset a reduction in net tax revenue
2) To replenish financial reserves
3) For deposits into pension funds
4) For debt service payments
The City of Aventura's allocation is $18,525,074. This funding covers all qualifying
expenditures on or after March 3, 2021. All funds must be obligated by December 31, 2024,
and expended by December 31, 2026. This section includes projects to be funded by the
ARPA grant allocation awarded to the City in FY 2021. After thorough review of the Final
Rule, staff reviewed the City's operational and capital needs and compiled a proposed
spending plan for the majority of the funding. The spending plan was presented to the
City Commission at the City Commission workshop on January 20, 2022 and approved at
the City Commission meeting in February 2022. The spending plan was amended in April
2022, November 2022. April 2023 and February 2024. There is a total of 36 projects,
totaling $17,144,703 which has and will be funded out of the ARPA Fund, Fund 101. Total
ARPA funds spent at the time this document was prepared is approximately $6.1 million.
In the following pages you will find a table that displays the approved ARPA projects by
department, outlining the amounts to be expended each year. They are included in the
CIP document for informational purposes only.
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City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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City of Aventura
American Rescue Plan Act Budgeted Project Schedule
Scheduled for FY 2024125-2026127
Summary of Projects by Department
Projected Projected Projected
oject Name Department Funding Source 2024/25 2025/26 2026/27
Information Technology
ARPA 1201-02-IT Hardware Upgrades IT ARPA Fund-101 $ 77,000 $ 275,000 $ - $ 352,000
ARPA 1201-03-IT ERP/Computer Software Replacement IT ARPA Fund-101 400,000 500,000 150,000 1,050,000
ARPA 1201-04-IT IT Consultant IT ARPA Fund-101 150,000 150,000 49,650 349,650
ARPA 1201-05-IT Connectivity IT ARPA Fund-101 68,500 64,650 - 133,150
ARPA 1201-07-IT CCTV and Security Cameras-Core IT ARPA Fund-101 15,000 15,000 30,000
ARPA 1201-09-IT Fire Suppression IT ARPA Fund-101 - 100,000 - 100,000
�tal $ 710,500 $ 1,104,650 $ 199,650 $ 2,014,800
Community Services '
ARPA 5001-03-CS Access Control Systems-Founders,Waterways,Dog&Veterans CS ARPA Fund-101 $ - $ 100,000 $ - $ 100,000
ARPA 5001-09-CS Employee workspaces CS ARPA Fund-101 60,000 - 60,000
I $ 60,000 $ 100,000 $ $ 160,000
Public Works/Transportation
ARPA 5401-05-PW/T 199th Street Drainage PW/T ARPA Fund-101 $ 150,000 $ - $ $ 150,000
ARPA 5401-06-PW/T 191st Street Drainage PW/T ARPA Fund-101 500,000 600,000 1,100,000
ARPA 5401-07-PW/T Police Department Hardening&Reconstruction PW/T ARPA Fund-101 1,500,000 - 1,500,000
I $ 2,150,000 $ 600,000 $ $ 2,750,000
Total for all Projects $ 2,920,500 $ 1,804,650 $ 199,650 $ 4,924,800
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City of Aventura
Detail Schedule of Proposed American Rescue Plan Projects-Information Technology
Scheduled for FY 2024/25-2026/27
Quantity
Year Projected Projected Projected
Project # Project Category artment# 1 2 3 2024125 2025/26 2026/27 otal
ARPA 1201.02-IT Hardware Upgrades
This project consists of various Hardware Upgrades. (G/L#101-8012-861.64-02)
Storage System Upgrade IT - - - $ - $ 50,000 $ $ 50,000
Backup System Upgrade IT 50,000 50,000
Backup Solution for PD Video Systems IT - 75,000 75,000
Network 10Gig switches IT 25,000 - 25,000
Virtual Server Host Memory Upgrade* IT - - -
Security Enhancements to the Network IT - 100,000 100,000
Phone System Upgrade to SIP Lines IT 47,000 - 47,000
Migrate to.gov domain IT 5,000 - 5,000
$ 77,000 $ 275,000 $ $ 352,000
*Project 1201-02-Virtual Server Host Memory Upgrade was completed in November 2023 and therefore not projected into FY 2024/25-2026/27.
ARPA 1201-03-IT ERP/Computer Software Replacement
This project consists of a New Financial/HR Enterprise System,an Agenda Management System&TRAKiT. (G/L#101-8012-861.64-01(ERP),101-8008-861.64-01(Agenda Mgmt)&
101-8040-861.64-01(Tracki7)
(1)New
New FinanciaVHR Enterprise System IT Financial/HR System $ 400,000 $ 450,000 $ 150,000 $ 1,000,000
(1)New Agenda
Agenda Management System IT Magement System - 50,000 - 50,000
$ 400,000 $ 500,000 $ 150,000 $ 1,050,000
ARPA 1201.04-IT IT Consultant
This project consists of an IT Consultant/Project Manager. (G/L#101-8012-861.64-03)
(1)IT
Consultant/Project
IT Consultant/Project Manager IT Manger for Project $ 150,000 $ 150,000 $ 49,650 $ 349,650
$ 150,000 $ 150,000 $ 49,650 $ 349,650
ARPA 1201-05-IT Connectivity
This project consists of Connectivity throught the City. (G/L#101-8050-861.64-04)
Connectivity IT $ 68,500 $ 64,650 $ - $ 133,150
$ 68,500 $ 64,650 $ $ 133,150
ARPA 1201-07-IT CCTV and Security Cameras-Core
This project consists of Upgrading the Core Video Security System. (G/L#101-8012-861.64-02)
Upgrade Core Video Security System IT $ 15,000 $ 15,000 $ $ 30,000
$ 15,000 $ 15,000 $ $ 30,000
ARPA 1201-09-IT Fire Suppression
This project consists of Fire Suppression in the Main&Smaff Computer Rooms. (G/L#101-8012-861.64-02)
Main Computer Room IT $ - $ 80,000 $ $ 80,000
Small Computer Room IT 20,000 20,000
$ $ 100,000 $ $ 100,000
Total Information Technology $ 710,500 $ 1,104,650 $ 199,650 $
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City of Aventura
Detail Schedule of Proposed American Rescue Plan Projects-Community Services
Scheduled for FY 2024/25-2026/27
• Quantity
Year Projected Projected Projected
Project# Project Category Department# 1 2 3 2024/25 2025/26 2026/27 Total
ARPA 5001-03-CS Access Control Systems-Founders,Waterways,Dog&Veterans
This project consists of various Access Control Systems. (GIL#101-8050-861.64-02)
Founders Park-Access Control System CS - - - $ - $ 25,000 $ - $ 25,000
Waterways Park-Access Control System CS 25,000 25,000
Waterways Dog Park-Access Control System CS 25,000 25,000
Veterans Park-Access Control System CS 25,000 25,000
$ $ 100,000 $ $ 100,000
ARPA 5001-09-CS Employee Workspaces
This project consists of Work Space in the Community Recreation Center. (GIL#101-8050-861.62-02)
Community Recreation Center-Work Space CS $ 60,000 $ - $ $ 60,000
$ 60,000 $ - $ $ 60,000
Total Community Services $ 60,000 $ 100,000 $ $ 160,000
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361
City of
Detail Schedule of Proposed American Rescue Plan Projects-Public Works
Scheduled for FY 2024/25-2026/27
Quantity
Year Projected Projected Projected
Project# Project Category De artment#dh 1 2 2024/25 2025/26 2026/27 Total
ARPA 5401-05-PW/T 199th Street Drainage
This project consists of reconstruction of the drainage system including new piping,catch basins and manholes. (G/L#101-8054-851.63-09)
199th Street Drainage PW/T $ 150,000 $ - $ - $ 150,000
$ 150,000 $ $ $ 160,000
ARPA 6401-06-PW/T 191st Street Drainage
This project consists of reconstruction of the drainage system including new piping,catch basins and manholes. (G/L#101-8054-851.63-09)
191st Street Drainage PW/T $ 500,000 $ 600,000 $ $ 1,100,000
$ 500,000 $ 600,000 $ $ 1,100,000
ARPA 6401.07-PW/T Police Department Hardening&Reconstruction
This project consists of hardening of the existing 911 Communication center to provide a reliable base of operations for the Police during emergencies,hazards and disasters.
(GIL#101-8054-818.62-08)
Police Department Hardening&Reconstruction PW/T $ 1,500,000 $ $ $ 1,500,000
$ 1,500,000 $ $ $ 1,500,000
Total Public Works $ 2,160,000 $ 600,000 $ $ 2,750,000
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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 plan for implementing projects to its
citizens, businesses and interested parties.
The five-year CIP is updated annually to add new projects in the fifth (5th) year, to re-
evaluate the program and project priorities in light of unanticipated needs and to revise
recommendations to take account of new requirements and new sources of funding.
Capital Improvement programming thus becomes an integral continuing 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
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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.
CapitalExamples of • PROJECTS
Beautification projects Landscaping (i.e. purchase of new tree)
Construction of buildings and facilities, Repairs and maintenance to office (i.e.
including additions or major alterations and repair of blinds)
repairs
Construction or rehabilitation of streets, Continuing professional services (i.e.
sidewalks and drainage lines monthly, quarterly & yearly inspections,
assessments and/or monitoring)
Large equipment (i.e., equipment & Desktop equipment (i.e. small printers,
computers over $5,000) electric calculators and individual
computers under $5,000)
Park improvements Recurring park maintenance
Purchase of new vehicles Tires and other vehicle parts for repairs
and maintenance
Replacement of Air Conditioning Units Repairs and maintenance to A/C unit
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 Statutes.
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Funding Plan
Introduction
In order for a CIP to be an effective management planning tool, the program must
include not only a compilation of major capital needs and their costs but also a
financing plan for the entire life of the program. This financing plan must include an
analysis of the available resources which will be used to fund not only the CIP itself but
the required operating expenditures and debt service requirements of the City.
In order to ensure that the financing plan is complete in every respect, the plan
formulation process must include:
1. A projection of revenues and resources which will be available to fund operating
and capital expenditures during the life of the CIP.
2. A projection of future years' operating expenditure levels which will be required to
provide ongoing services to City residents.
3. Once the CIP projects have been evaluated, a determination is made of the
projects to be funded and the timing of the cash outflow for each project. The
information is then tabulated to determine the amounts required to fund the CIP
for each year.
4. From the information obtained in 1 through 3 above, the additional resources
required to fund the CIP will be determined and a decision will be made on
whether the program is to be financed by the issuance of debt, on a pay-as-you-
go basis or some combination of the two (2).
The financing plan prepared in such a manner will be as accurate as possible and
should be an informative document to all City residents. However, due to the uncertainty
involved in projecting operating cost increases, the community's desire for service
increases and the inflow of resources over a five-year period, the financing plan
presented should be viewed as a theoretical framework to be adjusted each year based
on the most recent information available at that time. This will be accomplished by
updating the financing plan each year, adopting operating and capital budgets and
ordinances to implement fee structures which will be required to fund the program each
year.
Debt vs.Pay-As-You-Go Financing
Debt financing through the issuance of long-term bonds is most appropriate when:
1. There are a small number of relatively large dollar value projects.
2. Larger projects cannot be broken into segments and the costs distributed over a
longer time frame without impairing the usefulness of the project.
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3. The projects are non-recurring.
4. Assets acquired have a relatively long useful life which equals or exceeds the life
of the debt.
Through long-term bond financing, the costs of a project having a long useful life can be
shared by future residents who will benefit from the projects.
In contrast, pay-as-you-go financing is most appropriate for a CIP which includes:
1. A large number of projects having a relatively small dollar value.
2. Projects which can be broken into phases with a portion completed each year
without impairing the overall effectiveness of the project.
3. Projects which are of a recurring nature.
4. Projects where the assets acquired will have relatively short useful lives.
The primary advantage of pay-as-you-go financing is that the interest costs and costs
of bringing a bond issue to market can be avoided. However, if inappropriately used, this
financing plan may cause tax rates and fee structures to increase suddenly and may
result in current residents paying a greater portion of projects which benefit future
residents.
In summary, the choice of the appropriate financing plan will be contingent upon an
analysis of the projects to be included in a CIP.
Required Separation of Funding Sources
In order to comply with accepted governmental accounting practices and to ensure
compliance with City Codes and any related Bond Indentures, the analysis and financing
plan contained herein will be presented within their respective funds. Projects funded on
a pay-as-you-go basis will directly relate to the Capital Fund Budget from where the
source of funding is derived. Each of these Budgets will appear in the Annual Operating
and Capital Improvement Budget, which is adopted each year. Those funds are currently
represented as follows:
1. General Fund - 001
2. Transportation and Street Maintenance Fund - 120
3. Citizens' Independent Transportation Trust ("CITT") Fund - 121
4. Building Fund - 164
5. Charter School Fund ("ACES") - 190
6. Don Soffer Aventura High School Fund ("DSAHS") - 191
7. Capital Projects Fund - 392
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8. Stormwater Utility Fund - 410
In accordance with accounting, legal and internal revenue requirements, all projects to
be completed with the proceeds received from the sale of Bonds or loans will be
accounted for in a Capital Construction Fund or Stormwater Utility Fund. In addition,
capital outlay for ACES and DSAHS are included in separate Budgets previously adopted
by the City Commission.
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. Utilizes "pay-as-you-go" financing through annual appropriations to fund the
five-year amount of $22,708,121.
2. Adjusts ad valorem tax revenues based on projected conservative growth in
assessments.
Funding Schedules
The funding schedules are based on the funding needed to complete an individual
project. A project's funding may continue for several years depending on the
development timetable. Each program area has a separate Funding Plan Table that
outlines the revenue sources proposed to fund project expenditures.
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General Fund - 001
After evaluating the nature of the various projects that are included in the City's General
Fund CIP, it was decided that pay-as-you-go financing would be the most appropriate
method for funding the program.
Financing Plan Tables
Based on this decision, the analysis which follows is aimed at developing a financing
plan which will allow the City to fund General Government Services operating
expenditures and all projects recommended for funding in the General Fund CIP for each
year of the program.
Projection of Available Resources for General Government Services - Summary by Year
Presents a five-year projection of available resources for General Government Services.
Unless shown by an asterisk (*), the amount projected for each revenue is based on the
tax rate or fee structure in effect during FY 2023/24. Revenue descriptions followed by an
asterisk (*) were computed based on a projected increase in the rate structure as
outlined in the Revenue Assumptions Utilized for Projections section immediately
following the Table.
Projection of Operating Expenditures for General Government Services - Summary by
Year
Presents a five-year projection of required operating expenditures for General
Government Services which utilize the cost data as outlined in the Operating
Expenditure Assumptions Utilized for Projections section immediately following the
Table.
Combined Summary of Projected Available Resources and Operating Expenditures for
General Government Services - by Year
Is a recap of resources available to fund the General Fund CIP based on projected
revenues and expenditures and the proposed CIP appropriations for the five (5) years of
the program. Please note that this analysis assumes that all available resources not
needed to fund current operating expenditures may be transferred to the General Fund
Capital Reserves which could be used to fund unexpected capital outlays or to fund
future years' programs.
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City of 1
ventura
General Fund-001
Projection of Available Resources for General Government Services-Summary by Year
Projected Projected ojected Projected Projected
Revenues 2024125 2025/26 AQ7 2027128 2028/29
Ad Valorem Taxes $ 20,707,334 $ 22,417,951 $ 23,084,490 $ 23,771,025 $ 24,478,156 $ 25,206,501 (a)
Section 185 Premium Tax 450,000 475,000 475,000 475,000 475,000 475,000
Utility Taxes 6,980,000 7,530,000 7,605,900 7,681,959 7,758,779 7,836,367 (b)
Unified Communications Tax 1,640,000 1,675,000 1,678,350 1,681,707 1,685,070 1,688,440
City Business Tax 950,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 (c)
Building Related Revenue 20,000 15,000 15,000 15,000 15,000 15,000 (d)
Franchise Fee-Electric 3,500,000 3,950,000 3,957,900 3,965,816 3,973,747 3,981,695 (e)
Franchise Fee-Other 750,000 820,000 825,000 830,100 835,200 840,200 (f)
State Revenue Sharing 950,000 1,325,500 1,345,383 1,365,563 1,386,047 1,406,837 (g)
Half Cent Sales Tax 3,825,000 4,000,000 4,080,000 4,161,600 4,244,832 4,329,729 (h)
County Business Tax 45,000 45,000 45,000 45,000 45,000 45,000 (i)
Intergovernmental Revenues-Other 42,676 42,676 42,676 42,676 42,676 42,676 Q)
Charges for Services 4,274,421 5,716,610 5,866,627 6,018,788 6,173,160 6,329,814 (k)
Fines&Forfeitures 2,633,700 3,089,990 3,117,730 3,145,745 3,174,245 3,202,821 (I)
Misc.Revenues 929,376 1,609,500 2,610,023 2,610,549 2,611,077 2,611,608 (m)
Transfers 246,592 608,030 620,191 629,493 635,788 642,146 (n)
Total Projected Available Resources $ 47,944,099 $ 54,320,257 $ Obli 8,533,777 $ 59,653,833
Revenue Assumptions Utilized for Projections
(a) Ad Valorem Taxes are projected to remain stable in years 2024/26-2027/29.
(b) Utility Taxes are projected to increase at varying rates of 1%and 3%per year-
(c) City Business Tax is projected to increase at a rate between 0%and 2.6%per year-
(d) Engineering Permits are projected to remain relatively flat over the coming years-
(e) Franchise Fee-Electric is projected to increase at a rate of 0-2%per year-
(f) Franchise Fee-Other is projected to increase at a rate between 0%and 4.8%per year(for gas and solid waste)while towing is projected to remain stable over the same period-
(g) State Revenue Sharing is projected to remain relatively stable over the coming years at 1.5%-
(h) Half Cent Sales Tax is projected to increase at a rate of 2%per year-
(i) Intergovernmental Revenues-Other is projected to remain relatively stable over the coming years
Q) The Police Services Agreement with the Aventura Mail(the largest portion of Charges for Services category)is projected to increase at a rate of 2.5%per year-
(k) Fines&Forfeitures is projected to increase from FY 2024/25-FY 2028/29.
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369
City of 1
ventura
General Fund-001
Projection of Operating Expenditures for General Government Services-Summary by Year
Amended Projected Projected Projected Projected rojected
Department 2023/24 2024125 2025/26 2026/27 2027/28 2028/29
City Commission $ 301,841 $ 468,287 $ 476,482 $ 484,820 $ 493,304 $ 508,103
Office of the City Manager 1,492,954 1,591,242 1,619,089 1,647,423 1,676,253 1,726,541
Legal 467,500 500,000 507,250 514,859 522,582 533,034
City Clerk's Office 458,483 577,960 588,074 598,365 608,836 627,101
Finance 1,191,199 1,225,102 1,246,541 1,268,355 1,290,551 1,329,268
Human Resources 300,105 419,047 426,380 433,842 441,434 454,677
Information Technology 1,287,148 1,250,539 1,272,423 1,294,690 1,317,347 1,356,867
Police 24,708,406 26,078,344 26,534,715 26,999,073 27,471,557 28,295,704
Community Development 612,592 612,424 465,225 493,319 515,178 540,647
Community Services 4,153,131 5,619,334 5,717,672 5,817,731 5,919,541 6,097,127
Public Works/Transportation 3,580,681 3,429,113 3,489,122 3,550,182 3,612,310 3,720,679
Arts&Cultural Center 1,241,517 1,573,910 1,601,453 1,629,478 1,657,994 1,707,734
Non-Departmental 2,982,098 2,866,810 2,881,144 2,895,550 2,910,028 2,924,578
Total Projected Operating Expenditures for General
kims Government Services $ 42,777,655 $ 46,212,112 $ 46,825,570 $ 47,627,687 $ 48,436,915 $ 49,822,060
Total Projected Debt Service/Grants&Aides/Transfers $ 3,281,989 $ 3,235,475 $ 2,267,906 $ 2,267,109 $ 1,914,906 $ 1,839,228
otal Projected Expenditures $ 46,059,644 $ 49,447,587 $ 49,093,476 $ 49,894,796 $ 50,351,821 $ 51,661,288
Operating Expenditure Assumptions Utilized for Projections
Operating expenditures are projected to increase an average of 0.5%-3%per year.
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City of Aventura
General Fund
Combined Summary of Projected Available Resources and Operating Expenditures for General Government Services-by Year
Amended Projected Projected Projected Projected Projected
Department 2023/24 2024/25 2025126 2026/27 2027/28 2028/29
Total Projected Available Resources $ 47,944,099 $ 54,320,257 $ 56,369,270 $ 57,440,021 $ 58,533,777 $ 59,653,833
Projected Operating Expenditures 42,777,655 46,212,112 46,825,570 47,627,687 48,436,915 49,822,060
Projected Debt Service/Transfers WACES&HS 3,281,989 3,235,475 2,267,906 2,267,109 1,914,906 1,839,228
Subtotal $ 46,059,644 $ 49,447,587 $ 49,093,476 $ 49,894,796 $ 50,351,821 $ 51,661,288
Balance after Operating Expenditures&Debt Service
Transfers $ 1,884,455 $ 4,872,670 $ 7,275,794 $ 7,545,225 $ 8,181,956 $ 7,992,545
Less CIP Appropriations for:
Beautification/Park Facility 133,904 84,000 648,350 495,750 248,000 1,103,000
Capital Equipment Purch/Replace 1,076,088 1,078,300 1,352,785 1,284,605 1,258,895 1,275,520
Information Technology 523,800 368,400 364,500 364,300 553,450 746,100
Public Bldg&Facility 478,848 328,000 291,000 157,500 323,000 135,000
Transportation Improvement Projects - 25,000 - - - -
$ 2,212,640 $ 1,883,700 $ 2,656,635 $ 2,302,155 $ 2,383,345 $ 3,259,620
Amount added to(used by)CIP Reserve $ (328,185) $ 2,988,970 $ 4,619,159 $ 5,243,070 $ 5,798,611 $ 4,732,925
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City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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372
Transportation and Street Maintenance Fund - 120
This fund was established to account for restricted revenues and expenditures which by
State Statute is designated for transportation enhancements, street maintenance and
construction costs. The table below reflects the anticipated revenues available and the
proposed appropriations.
A total of $1,507,915 from this fund will be utilized to fund the transportation
enhancements, street maintenance and construction costs during the five-year period.
In FY 2023/24, the Country Transit System Surtax revenue and corresponding
expenditures were separated into a new fund, the Citizens' Independent Transportation
Trust (CITT) Fund, Fund 121.
Projected Available Resources and Appropriations - Summary by Year
Reflects the anticipated revenues available and the proposed appropriations for the
Transportation and Street Maintenance Fund for the five-year period which utilize the
cost data as outlined in the Assumptions Utilized for Projections section immediately
following the Table.
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373
City of
Transportation and Street Maintenance Fund-12
Projected Available Resources and Appropriations-Summary by Year
Amended Projecte Projected Projected Projected
2023/24 2026/26 2026/27 2027128 2028/29
Revenue Projections
Intergovernmental Revenues
State Revenue Sharing I1I $ 250,000 $ 300,000 $ 304,500 $ 309,068 $ 313,704 $ 318,409
Local Option Cap.Impr.Gas Tax I1I 140,000 145,000 149,350 153,831 158,445 163,199
Local Option Gas Tax(') 378,000 390,000 405,600 421,824 438,697 456,245
Fuel Tax Refund I1I 8,000 12,000 12,000 12,000 12,000 12,000
Subtotal $ 776,000 $ 847,000 $ 871,450 $ 896,722 $ 922,846 $ 949,863
Miscellaneous Revenues
Interest $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000
Subtotal $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 160,000
Fund Balance
Carryover-Impact Fees - - - - - -
Subtotal $ $ $ $ $ $
=Total Projected Available Resources $ 926,000 $ 997,000 $ 1,021,460 $ 1,046,722 $ 1,072,846 $ 1,099,863
Expenditures
Contractual Services
Public Works/Transportation-5401-541
Landscape/Tree Maint/Streets(z) $ 666,000 $ 463,615 $ 473,815 $ 484,239 $ 494,892 $ 505,780
TVMS Maintenance(3) 120,000 125,000 125,000 125,000 125,000 125,000
ng Expenditures $ 786,000 $ 588,615 $ 698,816 $ 609,239 $ 619,892 $ 630,780
Ir Balancwperating Expenditures $ 140,000 $ 408,386 $ 422,636 $ 437,483 $ 462,964 $ 469,073
OutlayLess CIP Appropriations for Transportation Improvement Projects:
Capital
Public Works/Transportation-5401-541
Road Resurfacing $ 65,000 S - S 163,385 $ 160,290 $ 355,025 $ 183,515
Transportation System Improv. 75,000 245,000 114,000 119,700 83,500 83,500
Total Capital Expenditures $ 140,000 $ 246,000 $ 277,386 $ 279,990 $ 438,626 $ 267,016
NNEWM-ount Available for Carryo $ 163,386 $ 146,260 $ 157,493 $ 14,429 $ 202,068
Assumptions Utilized for Projections:
ICI Projected to increase between 0.3%-7%per year-
(2)Projected to increase between 1%-3%per year-
(3)Projected to remain relatively stable over the next few years.
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374
Citizens' Independent Transportation Trust (CITT) Fund - 121
This fund was established in FY 2023/24 to account for restricted revenues and
expenditures which by County Transit System Surtax Ordinance are designated for transit
and transportation. The table below reflects the anticipated revenues available and the
proposed appropriations.
A total of $2,713,815 from this fund will be utilized to fund transportation and transit CIP
during the five-year period.
Projected Available Resources and Appropriations - Summary by Year
Reflects the anticipated revenues available and the proposed appropriations for the
Citizens' Independent Transportation Trust Fund for the five-year period which utilize the
cost data as outlined in the Assumptions Utilized for Projections section immediately
following the Table.
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375
City of
itizens'Independent Transportation Trust CI Fund-1
Projected Available Resources and Appropriations-Summary by Year
Amended Projecte Projected Projected Projected
2023/24 2026/26 2026/27 2027128 2028/29
Revenue Projections
Intergovernmental Revenues
County Transit System Surtax(') $ 2,500,000 $ 2,400,000 $ 2,449,000 $ 2,497,980 $ 2,547,940 $ 2,598,898
Subtotal $ 2,500,000 $ 2,400,000 $ 2,449,000 $ 2,497,980 $ 2,647,940 $ 2,598,898
Miscellaneous Revenues
Interest $ - $ - $ - $ - $ - $ -
Citywide Bicycle Sharing 30,000 30,000 30,000 30,000 30,000 30,000
Subtotal $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000
IF Total Projected Available Resources $ 2,530,000 $ 2,430,000 $ 2,479,000 $ 2,627,980 $ 2,677,940 $ 2,628,898
Expenditures
Contractual Services
Public Works/Transportation-5401-541
City-Wide Bicycle Sharing(z) $ 86,000 $ 95,000 $ 98,800 $ 102,752 $ 106,862 $ 111,136
Enhanced Transit Services(z) 511,680 347,415 361,312 375,764 390,795 406,427
On-Demand Transit Services(2) 1,425,000 1,200,980 1,249,019 1,298,980 1,350,939 1,404,977
Total Operating Expenditures $ 2,022,680 $ 1,643,396 $ 1,709,131 $ 1,777,496 $ 1,848,696 $ 1,922,640
glance after Operating Expenditures & 507,320 $ 786,606 $ 769,869 $ 760,484 $ 729,344 $ 706,358
OutlayLess CIP Appropriations for Transportation Improvement Projects:
Capital
Public Works/Transportation-5401-541
Road Resurfacing $ - $ - $ 621,615 $ 689,715 $ 969,985 $ -
Citywide Bicycle Sharing 8,500 8,500 8,500 8,500 8,500 8,500
Transportation System Improv. 130,000 - 130,000 130,000 130,000 -
Capital Reserves 368,820 - - - - -
�WTotal Capital Expenditures $ 607,320 $ 8,600 $ 760,116 $ 828,216 $ 1,108,486 $ 8,500
�&mount Available for Carryover $ 778,106 $ 9,764 $ (77,731) $ (379,141) $ 697,858
Assumptions Utilized for Projections:
I1I Projected to increase between 0%-11.1%per year-
(2)Projected to increase between 0.5%-3%per year.
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376
Building Fund - 164
This fund was established in FY 2022/23 to account for restricted revenues and
expenditures which by State Statute are designated for the building functions of the City.
The table below reflects the anticipated revenues available and the proposed
appropriations.
A total of $82,530 from this fund will be utilized to fund the building CIP during the five-
year period.
Projected Available Resources and Appropriations - Summary by Year
Reflects the anticipated revenues available and the proposed appropriations for the
Building Fund for the five-year period which utilize the cost data as outlined in the
Assumptions Utilized for Projections section immediately following the Table.
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377
City of 1
ventura
Building Fund-164
Projected Available Resources and Appropriations-Summary by Year
Amended Projected Projected Projected Projected Projected
2023124 2024125 2025126 2026127 2027128 2028129
Revenue Projections
Licenses&Permits
Building Permits(2) $ 4,069,382 $ 5,000,000 $ 5,007,500 $ 5,015,011 $ 5,022,534 $ 5,030,068
Radon/Code Comp Admin.Fee(2) 8,500 15,000 15,000 15,000 15,000 15,000
Certificate of Occupancy(2) 161,500 180,000 180,000 180,000 180,000 180,000
Subtotal $ 4,239,382 $ 5,195,000 $ 5,202,500 $ 5,210,011 $ 5,217,534 $ 5,225,068
Fines&Forfeitures
Code Violation Fines(2) $ 1,250 $ - $ - $ - $ - $ -
Subtotal $ 1,250 $ $ $ $ $
Miscellaneous Revenues
Interest $ 15,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000
Subtotal $ 15,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000
Total Projected Available Resources $ 4,255,632 $ 5,270,000 $ 5,277,500 $ 5,28. Nool 5,300,068
Expenditures
Personal Services
Community D- 4001-524
Employee Salaries ' $ 286,400 $ 311,589 $ 320,937 $ 330,565 $ 340,482 $ 350,696
FICA(') 21,910 23,837 24,552 25,289 26,048 26,829
Pension ' 31,144 34,606 35,644 36,713 37,814 38,948
Health,Life&Disability ' 39,982 40,155 40,557 40,963 41,373 41,787
Workers'Compensation(') 2,962 2,561 2,689 2,823 2,964 3,112
Subtotal $ 382,398 $ 412,748 $ 424,379 $ 436,353 $ 448,681 $ 461,372
Contractual Services
Community D- 4001-524
Building Inspection Services(2) $ 3,335,000 $ 3,700,000 $ 3,707,400 $ 3,714,815 $ 3,722,245 $ 3,729,689
Prof.Services(2) 40,000 25,000 25,250 25,503 25,758 26,016
Subtotal $ 3,375,000 $ 3,725,000 $ 3,732,650 $ 3,740,318 $ 3,748,003 $ 3,755,705
Other Charges&Services
Community De4001-524
Car Allowance(2) $ 1,800 $ 1,800 $ 1,800 $ 1,800 $ 1,800 $ 1,800
Communication Services(21 492 9,132 9,132 9,132 9,132 9,132
Lease Equipment(2) 2,500 3,000 3,090 3,183 3,278 3,376
R&M-Equipment(2) 81,400 10,000 10,100 10,201 10,303 10,406
Printing(2) 4,000 4,000 4,020 4,040 4,060 4,080
Records Retention(2) 70,000 35,000 35,875 36,772 37,691 38,633
Email Hosting Services(2) 2,000 - - - - -
Subtotal $ 162,192 $ 62,932 $ 64,017 $ 65,128 $ 66,264 $ 67,427
Commodities
Community■- 4001-524
Office Supplies(2) $ 3,000 $ 5,000 $ 5,025 $ 5,050 $ 5,075 $ 5,100
Computer Operating Supplies(2) 33,600 4,000 4,020 4,040 4,060 4,080
uniforms(2) 150 300 300 300 300 300
Computer Subscriptions(2) - 57,000 58,140 59,303 60,489 61,699
Subtotal $ 36,750 $ 66,300 $ 67,485 $ 68,693 $ 69,924 $ 71,179
Other Operating
Community D- 4001-524
Training(21 $ 7,500 $ 3,000 $ 3,030 $ 3,060 $ 3,091 $ 3,122
Subtotal $ 7,500 $ 3,000 $ 3,030 $ 3,060 $ 3,091 $ 3,122
Total Operating Expenditures $ 3,963,840 $ 4,269,980 4,313,552 $ 4,335,963 $ 4,358,805
Balance after Operating Expenditures $ 291,792 $ 1,000, 971,459 $ 956,571 $ 941,263
378
City of 1
ventura
Building Fund-164
Projected Available Resources and Appropriations-Summary by Year
Amended Projected Projected Projected Projected Projected
2023124 2024/25 2025126 2026/27 2027/28 2028129
Transfers
Community D- 4001-581
Transfer to General Fund"I $ 246,592 $ 608,030 $ 618,379 $ 630,747 $ 643,362 $ 656,229
Subtotal $ 246,592 $ 608,030 $ 618,379 $ 630,747 $ 643,362 $ 656,229
OutlayLess CIP Appropriations:
Capital
Community D- 8040-524
Computer Equipment>$5,000 $ - $ - $ 25,000 $ - $ - $ -
Computer Equipment<$5,000 5,200 17,930 10,050 10,750 10,050 8,750
Equipment>$5,000 40,000
Total Capital Expenditures $ 45,200 $ 17,930 $ 35,050 $ 10,750 $ 10,050 $ 8,750
Amount Available for Carryover $ - $ 374,060 $ 332,510 $ 329,962 $ 303,159 $ 276,284
Assumptions Utilized for Projections:
Projected to increase between 1%-5%per year.
Projected to increase between 0%-3%per year.
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379
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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380
Stormwater Utility Fund - 410
The City is responsible for stormwater management activities within its corporate
boundaries. In order to address deficiencies and develop an ongoing maintenance
program, a Stormwater Utility Fund was created. The Fund generates revenues for
stormwater management costs, permitting, maintenance and capital improvements
from a source other than the General Fund. The Utility relies on user fees charged to
residents and businesses for generating revenues.
A total of $3,100,000 from this fund will be utilized to fund the stormwater drainage
improvement projects during the five-year period. 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.
Projected Available Resources and Appropriations - Summary by Year
Reflects the anticipated revenues available and the proposed appropriations for the
Stormwater Utility Fund for the five-year period which utilize the cost data as outlined in
the Assumptions Utilized for Projections section immediately following the Table.
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381
City of Aventura
Stormwater Utility Fund-410
Projected Available Resources and Appropriations-Summary by Year
Amended Projected Projected Projected Projected Projected
2023/24 2024/25 2026126 2026/27 2027128 2028/29
Revenue Projections
Intergovernmental Revenues
FDEP Grant $ - $ 348,000 $ - $ - $ - $ -
Subtotal $ $ 348,000 $ $ $ $
Charges for Services
Stormwater Utility Fees! $ 1,335,000 $ 1,500,000 $ 1,503,000 $ 1,506,006 $ 1,509,018 $ 1,512,036
Subtotal $ 1,335,000 $ 1,500,000 $ 1,503,000 $ 1,506,006 $ 1,509,018 $ 1,512,036
Miscellaneous Revenues
Interest $ 25,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000
Subtotal $ 25,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000
Fund Balance
Carryover S - S - S - S - $ - $ -
Subtotal $ $ $ $ $ $
Total Projected Available Resources $ 1,360,000 $ 1,883,000 $ 1,638,000 $ 1,641,006 $ 1,644,018 $ 1,647,036
Expenses
Contractual Services
Public Works/Transportation-5401-538
Prof.Services-Engineering(2) $ 170,000 $ 500,000 $ 520,000 $ 540,800 $ 562,432 $ 584,929
Lands Maint.-Streets(2) 370,000 370,000 378,140 386,459 394,961 403,650
Street Maint./Drainage(2) 170,000 170,000 171,700 173,417 175,151 176,903
Subtotal $ 710,000 $ 1,040,000 $ 1,069,840 $ 1,100,676 $ 1,132,544 $ 1,165,482
Other Operating
Public Works/Transportation-5401-538
Subscriptions&Memberships(l $ 1,500 S 2,000 $ 2,020 $ 2,040 $ 2,060 $ 2,081
Conferences&Seminars O 3,500 3,500 3,535 3,570 3,606 3,642
Training(l 2,000 2,000 2,020 2,040 2,060 2,081
Subtotal $ 7,000 $ 7,500 $ 7,575 $ 7,650 $ 7,726 $ 7,804
Total Operating Expenses $ 717,000 $ 1,047,600 $ 1,077,415 $ 1,108,326 $ 1,140,270 $ 1,173,286
Balance after Operating Expenses $ 643,000 $ 836,600 $ 460,585 $ 432,680 $ 403,748 $ 373,760
OutlayLess CIP Appropriations for Drainage Improvement Projects:
Capital
Public Works/Transportation-5401-538
Drainage Improvements $ - S $ 800,000 $ 800,000 $ 800,000 $ 700,000
Capital Reserve 643,000 - - - -
Total Capital Expenditures $ 643,000 $ $ 800,000 $ 800,000 $ 800,000 $ 700,000
Amount Available for Carryover $ $ 835,500 $ (339,415) $ (367,320) $ (396,252) $ (326,250)
Assumptions Utilized for Projections:
(1)Stormwater Utility Fees and Other Operating Expenses projected to increase by 1%-12.4%per year.
(2)Contractual Services includes Operation,Maintenance,Engineering and Administration which is projected to increase by 1%-4%per year.
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382
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
Appendix B
Authorized Investment Summary Table
383
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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384
Appendix B
Authorized Investments Summary Table
Maximum Subsector Individual Maximum
Investment Type Minimum Rating' Composition Limit Issuer Limit Maturity
United States Government Securities UST 10D% - 7 Years
United States Government Agencies2 AGY 50% - 101-o 5 Years
United States Government Sponsored A encies3 AGY 80% - 25% 7 Years
Interest Bearing Time Deposit or Savings Account" QPD 10% - 5% 1 Year
Repurchase A reements5' 2C% - - 90 Days
Coun#era A-1/P-1 5°Io - -
Collateral UST}AGY - -
Florida Local Government Surplus Trust Fund SBA)" AAAm 65% -Intergovernmental Investment Pools"' AAA/Aaa 25% - - -
Money Market Mutual Fundse AAAmfAAAm-G 35% - 15% -
Commercial Paper A-11P-1{Al 25% 10% 2'�c 270 days
Corporate Notes "A"or Getter by at least 2
NRSRG's 25% 10% 2'�c 5 Years
Taxable and Tax-Exempt Municipal Bonds: "A"P'A"
General Gbli ation Bonds MIG-2ISP-2 25% - 5 Years
Revenue and Excise Tax Bonds 1U e' - 5 Years
Asset Backed Securities AAA by at least 2
NRSRG's 15% 10% 2'�c 5 Years
Israel Bonds* $500 000 - - 3 Years
1. Investments must meet the Minimum Rating requirement at the time of purchase. The Finance Director shall determine the appropriate action for any investment held that is downgraded below the Minimum
Rating by one(1)or more rating agencies
2. Securities purchased under the Temporary Liquidity Guarantee Program(TLGP)are classified as Government Agencies as a result of the Federal Government Guarantee.
3. Federal Agency Mortgage Backed Securities will have an average life efive(5)years or less.
4_ Interest Bearing Time Deposit or Savirx�.s Accounts will be purchased fromfield with a Qualified Public Depository defined in Florida State Statute Chapter 280. The list of QP❑'s can be found on the State of
Florida's Chief Financial Offiicer'swebsite.
5_ Collateral for Repurchase Agreements wi II be limited to united States Government or United States Government Agency securities,have a val Lie of 102%of the Repurchase Agreement,and a final maturity of
five(5)yearu or less. Repurchase Agreements with a maturity of more than one(1)day will be held with a Third Party Custodian.
6. Maximum maturity and weighted average maturity defined in prospectus.
If commercial paper is backed by a letter of credit CrLOC7),the long-term debt of the LQC provider must be rated'A"or better by at least 2 nationally recognized rating agencies.
a}Maximum of 1a%of available funds may be invested in taxable and tax-exempt Revenue and Excise tax bonds of various municipalises of the State of Florida,provided none of such securities have been in
default within 5 years prior to the date of purchase.
'Investments managed internally by City staff,not managed by I rnrestment Advisor
385
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
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386
City of Aventura
Operating and Capital Budget
Fiscal Year 2024/25
r r .
4
Appendix C
Glossary of Acronyms & Terms
387
911 Fund
This fund is used to account for revenues and expenditures specifically earmarked for
the City's emergency 911 system in accordance with Florida Statutes 365.172. The funds
may be used to provide emergency dispatch systems, training, communication,
maintenance and repairs and related capital outlay purchases. The fund offsets a
portion of the emergency 911 operations.
-A-
Account
A term used to identify an individual asset, liability, expenditure control, revenue control,
encumbrance control or fund balance.
Accounting System
The total structure of records and procedures which discover, record, classify, summarize
and report information on the financial position and results of operations of the City or
any of its funds,fund types, balanced account groups or organizational components.
Accrual Basis of Accounting
A method of accounting where revenues are recorded when service is given and
expenses are recognized when the benefit is received.
ACFR- Annual Comprehensive Financial Report
Actuary
A person that makes determinations of required contributions to achieve future funding
levels that addresses risk and time.
Ad Valorem Taxes
Taxes levied on all real and certain personal property, tangible and intangible, according
to the property's assessed valuation.
Adopted Budget
The initially proposed budget as formally approved by the City Commission.
Amended Budget
The adopted budget as formally adjusted by the City Commission.
Amortization
The reduction of debt through regular payments of principal and interest sufficient to
retire the debt instrument at a predetermined date known as maturity.
388
Annual Comprehensive Financial Report
("Annual Report")
This official annual report presents the status of the City's finances in a standardized
format. The Annual Report is organized by fund and contains two (2) basic types of
information: a balance sheet that compares assets with liabilities and fund balance and
an operating statement that compares revenues and expenditures.
APB-Accounting Principles Board
Appropriation
An authorization granted by the City Commission to make expenditures and to incur
obligations for specific purposes. An appropriation is limited in amount to the time it may
be expended.
ARBs- Accounting Research Bulletins
Arts&Cultural Center("AACC")
A facility in Aventura that offers a wide range of entertainment and provides a variety of
performing arts and relevant cultural programming.
Assessed Valuation
A valuation set upon real estate or other property by the County Property Appraiser and
the State as a basis for levying ad valorem taxes.
Assets
Cash, receivables or capital assets listed within the balance sheet.
AVE - Avenue
Aventura City of Excellence School
("ACES")
A Charter School in Aventura for grades K-8.
-B-
Balance Sheet
Basic financial statement that describes the basis of accounting used in its preparation
and presentation of a specified date in the City's assets, liabilities and the remaining
fund balance or fund equity.
Balanced Budget
A budget in which current funds or revenues equal planned expenditures.
389
Basis of Accounting
Basis of Accounting refers to the time period when revenues and expenditures are
recognized in the accounts and reported on the financial statements. Basis of accounting
relates to the timing of the measurements made, regardless of the measurement focus
applied.
Basis of Budgeting
The Basis of Budgeting refers to the method used to determine when revenues and
expenditures are recognized for budgetary purposes. Budgets for governmental funds are
adopted on a basis that is consistent with Generally Accepted Accounting Principles
("GAAP") which require recognition of transactions or events on a modified accrual basis
of accounting. This basis of accounting recognizes increases and decreases in financial
resources only to the extent that they reflect near-term inflows or outflows of cash.
Basis Point
Equal to 1/100 of 1%. If interest rates rise from 7.50% to 7.757o, the difference is referred to as
an increase of 25 basis points.
Bond
A written promise, generally under seal, to pay a specified sum of money, called the face
value, at a fixed time in the future, called the date of maturity and carrying interest at a
fixed rate, usually payable periodically. Note: The difference between a note and a bond
is that the latter usually runs for a longer period of time and requires greater legal
formality.
Bond Covenants
A legally enforceable promise made to the bondholders from the issuer, generally in
relation to the funding source utilized for repayment.
Bonded Debt
That portion of indebtedness represented by outstanding bonds.
Budget
A financial operating plan that embodies an estimate of proposed expenditures for a
given period (usually a single fiscal year) and the proposed means of financing them.
Budget Calendar
A schedule of key dates that the City utilizes to prepare, adopt and administer the
budget.
390
Budget Message
A general discussion of the proposed budget as presented in writing by the City Manager
to the City Commission.
Budgetary Control
The control or management of the City in accordance with the approved budget for the
purpose of keeping expenditures within the limitations of available appropriations and
available revenues. Represents the level of control at which expenditures may not
exceed budget. Any revisions that alter the total expenditures of a department must be
approved by the City Commission.
Building Fund
A fund established to account for the revenues and expenditures of the Building
Department to comply with Florida Statutes.
-C-
CALEA- Commission of Accreditation for Law Enforcement Agencies
Capital Budget
A plan of proposed capital outlays and the means of financing them for the current fiscal
period.
Capital Construction Fund
A fund established to account for bond proceeds and expenditures associated with the
purchase of properties and/or constructions costs to be utilized for public parks, Arts &
Cultural Center, the Government Center and Police Station and the Don Soffer Aventura
High School.
Capital Improvement Program ("CIP")
A plan for capital expenditures to be incurred each year over a five-year period to meet
capital needs arising from the long-term work program or otherwise. It sets forth each
project or other contemplated expenditure in which the City is to have a part and
specifies the full resources estimated to be available to finance the projected
expenditures.
Capital outlays
Non-recurring expenditures of an infrequent or unusual nature which may result in the
acquisition/addition to the City's fixed capital assets or infrastructure.
391
Capital Projects Fund
A fund established to account for impact fees and other revenues specifically
earmarked for capital projects restricted by City Ordinance or Commission Policy.
CARES - Coronavirus Aid, Relief, and Economic Security
Carryover
An existing fund balance that is projected to be available for use in the City's annual
budgeted expenditures.
Centers for Disease Control and Prevention ("CDC")
Mentioned in the glossary due to the COVID-19 pandemic.
Chart of Accounts
The classification system used by the City to organize the accounting for various funds.
Charter Schools USA,Inc. ("CSUSA")
An organization that managers the Aventura City of Excellence School ("ACES")
CIP - Capital Improvement Project
COLA- Cost of Living Adjustment
Collective Bargaining Agreement ("CBA")
An employment agreement between the City and Dade County Police Benevolent
Association that covers Officers and Sergeants.
Commercial Paper
An unsecured promissory note that is issued for a specific amount, maturing on a
specific day. Normally, the maximum maturity is 270 days, but the most common length
is 30 days.
Contingency
An appropriation of funds available to cover unforeseen events that occur during the
fiscal year. These funds, if not used, lapse at year-end. Note: This is not the same as fund
balance.
Coronavirus Disease 2019 ("COVID-19")
A pandemic that affected the world and changed how people, businesses and
communities do life and work.
CPI- Consumer Price Index
392
CRC- Community Recreation Center
CRS- Community Rating System
Current Assets
Assets that one can reasonably expect to convert into cash, sell or be consumed through
operations within one (1) year.
Current Liabilities
Obligation whose liquidation is expected to require the use of existing resources
classified as current assets or the creation of other current liabilities.
-D-
Debt Service
The payment of principal and interest on borrowed funds such as bonds.
Debt Service Fund
A fund established to finance and account for the accumulation of resources for and the
payment of, general long-term debt principal and interest. Note: This fund is also referred
to as a "Sinking Fund".
Debt Service Requirements
The amounts of revenue which must be provided for a debt service fund so that all
principal and interest payments can be made in full and on schedule.
Defeasance
A provision that voids a bond when the borrower puts cash in escrow via a refunding
bond issuance sufficient to service the borrower's debt. When a bond issue is defeased,
the borrower sets aside cash to pay off the bonds, therefore the outstanding debt and
cash offset each other on the balance sheet and are removed from the financial
statements.
Depreciation
The decrease in the value of physical assets due to their use and the passage of time.
DEPT- Department
DIV- Division
Don Soffer Aventura High School ("DSAHS") - Aventura's High School for grades 9-12.
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-E-
Encumbrances
Obligations in the form of purchase orders, contracts or salary commitments which are
chargeable to an appropriation and for which a part of the appropriation is reserved.
They cease to be encumbrances when paid or when the actual liability is set up.
Equivalent Residential Unit ("ERU")
Used in calculating stormwater utility fees. The City charges a specific amount per ERU.
Expenditures
For accrual basis accounts, this term designates total charges incurred, whether paid or
unpaid, including expenses, provision for debt service and capital outlays. For cash basis
accounts, the term covers only actual disbursements for these purposes. Note:
Encumbrances are not considered expenditures.
Expenses
Charges incurred, whether paid or unpaid, for operation, maintenance and interest and
other charges which are presumed to benefit the current fiscal period.
-F-
FASB- Financial Accounting Standards Board
Fiscal Period
Any period at the end of which a governmental unit determines its financial condition
and the results of its operations and closes its books. Note: It is usually a year, though not
necessarily a calendar year.
Fiscal Year("FY")
Any period of 12 consecutive months to which the annual budget applies and at the end
of which the City determines its financial position and results of operations. The City's
fiscal year begins October 1st and ends September 30tn
Fixed Assets
Land, buildings, machinery,furniture, or other equipment that have a useful life of more
than one (1) year that cost more than $5,000.
Florida Department of Transportation ("FDOT")
Maintains the roadways in the State of Florida.
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Florida Power&Light Company("FPL") Franchise Fee
Charges to service providers for exclusive/non-exclusive rights to operate within
municipal boundaries. Examples include electric, gas, sanitation and towing.
FT- Full Time
FTE- Full Time Equivalent
Full-Time Equivalent Position ("FTE")
A part-time position converted to the decimal equivalent of a full-time position based on
2,080 hours/year.
Fund
An independent fiscal and accounting entity with a self-balancing set of accounts
recording cash and/or other resources, together with all related liabilities, obligations,
reserves and equities which are segregated for the purpose of carrying on specific
activities or attaining certain objectives in accordance with special regulations,
restrictions or limitations.
Fund Accounts
All accounts necessary to set forth the financial operations and financial condition of a
fund.
Fund Balance
The excess of a fund's assets over its liabilities and reserves. The City follows GASB
Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions
which requires that governmental fund financial statements present fund balances
based on classifications that comprise a hierarchy that is based primarily on the extent
to which the City is bound to honor constraints on the specific purposes for which
amounts in the respective governmental funds can be spent.
The classifications used in the governmental fund financial statements are as follows:
Nonspendable: This classification includes amounts that cannot be spent because they
are either (a) not in spendable form or (b) are legally or contractually required to be
maintained intact. "Not in spendable form" includes items that are not expected to be
converted to cash (such as inventories and prepaid amounts) and items such as long-
term amount of loans and notes receivable, as well as property acquired for resale. The
corpus (or principal) of a permanent fund is an example of an amount that is legally or
contractually required to be maintained intact.
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Restricted: This classification includes amounts for which constraints have been placed
on the use of the resources either (a) externally imposed by creditors (such as through a
debt covenant), grantors, contributors, or laws or regulations of other governments, or
(b) imposed by law through constitutional provisions or enabling legislation.
Committed: This classification includes amounts that can be used only for the specific
purposes determined by a formal action of the City Commission that can, by adoption of
an ordinance prior to the end of the fiscal year, commit fund balance. Once adopted, the
limitation imposed by the ordinance remains in place until a similar action is taken (the
adoption of another ordinance) to remove or revise the limitation. Resources
accumulated pursuant to stabilization arrangements are reported in this category.
Assigned: This classification includes amounts that are constrained by the City's intent to
be used for a specific purpose but are neither restricted nor committed. The City
Commission has by resolution authorized the City Manager to assign fund balance. The
City Commission may also assign fund balance as it does when appropriating fund
balance to cover a gap between estimated revenue and appropriations in the
subsequent year's budget. Unlike commitments, assignments generally can only exist
temporarily. In other words, an additional action does not normally have to be taken for
the removal of an assignment. Conversely, as discussed above, an additional action is
essential to either remove or revise a commitment.
Unassigned: This classification includes the residual fund balance for the General Fund.
This classification represents fund balance that has not been assigned to other funds
and that has not been restricted, committed, or assigned to specific purposes within the
General Fund. Unassigned fund balance may also include negative balances for any
governmental fund if expenditures exceed amounts restricted, committed or assigned
for those specific purposes.
-G-
GAAP- Generally Accepted Accounting Principles
General Fund
The fund that is available for any legal authorized purpose and which is therefore used to
account for all revenues and all activities except those required to be accounted for in
another fund. Note: The General Fund is used to finance the City's ordinary operations
GIS-Geographic Information System
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Goal
A statement of broad direction, purpose or intent based on the needs of the community.
A goal is general and timeless; that is, it is not concerned with a specific achievement in
a given period.
Government Finance Officers Association ("GFOA")
Organization that provides education, best practices and award recognition for
governments.
Governmental Accounting Standards Board ("GASB")
Issue accounting pronouncements.
Grant
A contribution by one (1) governmental unit to another. The contribution is usually made
to aid in the support of a specified function (e.g., education), but is sometimes also
made for general purposes.
-H-
Heating,Ventilation and Air Conditioning ("HVAC")
Referenced in Capital Projects when these need replacing.
-I-
Income
This term is used in accounting for governmental enterprises and represents the excess
of the revenues earned over the expenses incurred in carrying on particular phases of an
enterprise's activities. As indicated elsewhere, the excess of the total revenues over the
total expenses of the utility for a particular accounting period is called "net income".
Infrastructure
Public domain fixed assets including roads, bridges, curbs, gutters, sidewalks, drainage
systems, lighting systems and other items that have value only to the City.
Interest Income
Revenue generated through the investment of fund balances.
Interfund Transfers
Administrative fees charged to other City funds for the provision of administration and
other City services.
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Intergovernmental Revenue
Revenue received from or through the Federal, State or County government, including
State Revenue Sharing, Alcoholic Beverage Tax, Sales Tax and Gasoline Taxes.
Inventory
A detailed list showing quantities, descriptions, property values, units of measure and
unit prices. Note: The term is often confined to consumable supplies but may also cover
fixed assets.
-L-
Liabilities
Debts or obligations owed by one (1) entity to another entity payable in money, goods or
services.
-M-
Mill
A taxation unit equal to $1 of tax obligation for every $1,000 of assessed property value.
Millage
The total tax obligation per $1,000 of assessed property value.
Mission Statement
The statement that identifies the particular purpose and function of a department.
-N-
Net Position
Excess of the City's assets and deferred outflows over its liabilities.
Non-Departmental
Activities, revenues and expenditures that are not assigned to a department.
NPDES- National Pollutant Discharge Elimination System
-O-
Objective
Something to be accomplished in specific, well-defined and measurable terms and that
is achievable within a specific time frame.
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Operating Budget
A budget for general revenues and expenditures such as salaries, utilities and supplies.
Ordinance
A formal legislative enactment by the City Commission.
-P-
Pay-as-You-Go Financing
A method of paying for capital projects that relies on current tax and grant revenues
rather than on debt.
Performance Budget
A budget wherein expenditures are based primarily upon measurable performance of
activities and work programs.
Performance Workload Indicators
Data collected to determine the amount of work completed.
Performance Measures
Data collected to determine how effective and/or efficient a program is in achieving its
goals and objectives.
Police Education Fund
A special revenue fund used to account for revenues pursuant to Florida Statute 943.25
which allows municipalities to collect two dollars ($2.00) from each traffic citation for the
purpose of criminal justice education and training for police officers.
Police Off-duty Services Fund
A special revenue fund used to account for revenues and expenditures associated with
services provided by off-duty police officers in private customer details to the various
businesses and condominium associations. This fund was dissolved during FY 2022/23
and combined with and accounted for currently in the General Fund.
Property Tax
A tax levied on the assessed value of real and personal property. This tax is also known as
ad valorem tax.
Proprietary Fund
Enterprise and internal service funds that are similar to corporate funds, in that they are
related to assets, liabilities, equities, revenues, expenses and transfers determined by
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business or quasi-business activities. Note: The Stormwater Utility Fund is an example of
this type of fund.
PT- Part Time
-R-
Reserves
The City's current year budgeted funds that are not planned to be expended. These
reserves may"carryover" into the available fund balance of subsequent years.
Resolution
A legislative act by the City Commission with less legal formality than an ordinance.
Revenues
Increases in governmental fund type net current assets from other than expenditure
refunds and residual equity transfers.
Rolled-Back Rate
The operating millage rate required to raise the same ad valorem tax revenues as were
levied in a prior year, exclusive of new construction, additions to structures, deletions and
property added (e.g., annexations).
-S-
Sales Tax
Tax imposed on the purchase of goods and services.
Special Revenue Fund
A fund used to account for the proceeds of specific revenue sources that are legally
restricted to expenditure for specified purposes.
Stormwater Utility Fund
This fund is used to account for revenues and expenditures specifically earmarked for
the construction and maintenance of the City's stormwater drainage system.
-T-
Taxable Assessed Value("TAV")
The assessed value less homestead and other exemptions, if applicable.
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Taxes
Compulsory charges levied by a government for the purpose of financing services
performed for the common benefit. This term does not include specific charges made
against particular persons or property for current or permanent benefits such as special
assessments.
Transportation and Street Maintenance Fund
A special revenue fund to account for restricted revenues and expenditures which by
Florida Statutes are designated for street maintenance and construction costs.
Trust and Agency Funds
These funds are used to account for assets held by the City in a trustee capacity or as an
agent for individuals, private organizations, other governments and/or other funds.
Truth in Millage("TRIM")
The Florida Truth in Millage Act ("TRIM") serves to formalize the property tax levying
process by requiring a specific method of tax rate calculation form of notice, public
hearing requirements and advertisement specifications prior to the adoption of a budget
tax rate.
The effect of TRIM is to inform taxpayers that their property taxes are changing (up or
down), the cause (a change in the assessed value of their property and/or an increase in
the proposed spending level) and how the proposed new tax rate compares to the rate
that would generate the same property tax dollars as the current year (the "rolled-back"
rate).
-U-
Unencumbered
The portion of an allotment not yet expended or encumbered.
Useful Life
The period of time that a fixed asset is expected to operate. This can refer to a budgeted
period of time for an equipment class or the actual amount of time for a particular item.
User Charges or Fees
The payment of a fee for direct receipt of public service by the party benefiting from the
service.
Utility Service Tax
Taxes levied on consumer consumption of utility services provided in the City. The tax is
levied as a percentage of gross receipts.
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AVM
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FLOC
19200 West Country Club Drive
Aventura, Florida 33180
Phone: 305-466-8920
Fax: 305-466-8939
*7ityofaventuraxom