09-09-2025 First Budget Public Hearing AgendaCITY OF AVENTURA
Aventura Government Center
19200 West Country Club Drive
Aventura, FL 33180
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CITY COMMISSION
FIRST BUDGET PUBLIC HEARING AGENDA
September 9, 2025
5:01 p.m.
Aventura Government Center
Commission Chambers
City Commission
Mayor Howard S. Weinberg, Esq.
Vice Mayor Cindy Orlinsky
Commissioner Clifford B. Ain
Commissioner Gustavo Blachman
Commissioner Amit Bloom
Commissioner Rachel S. Friedland, Esq.
Commissioner Paul A. Kruss
City Manager Bryan Pegues
City Clerk Ellisa L. Horvath, MMC
City Attorney Robert Meyers
Aventura City Commission First Budget Public Hearing Agenda September 9, 2025
CALL TO ORDER/ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. PUBLIC HEARINGS:
ORDINANCES - FIRST READING - 2025/2026 BUDGET:
A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING AND
ADOPTING THE CITY OF AVENTURAAD 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 1.6365 MILLS IS 5.48%ABOVE THE ROLLED -BACK RATE COMPUTED PURSUANT
TO STATE LAW, FOR THE 2025 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 24, 2025 AS
THE CITY OF AVENTURA FINAL BUDGET FOR THE 2025/2026 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 AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Bryan Pegues, City Manager r `-�
BY: Melissa Cruz, Finance Director
DATE: September 5, 2025
SUBJECT: Ordinance Adopting Ad Valorem Tax Rate for Fiscal Year 2025/26
September 9, 2025 City Commission First Budget Public Hearing Agenda
(First Reading)
September 16, 2025 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 2025/26.
RECOMMENDATION
It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal
year 2025/26. This rate includes no increase over the prior year and will generate
$23,266,685 based on an assessed value of $14,188,776,396.
If you have any questions, please feel free to contact me.
Attachment
CITY OF AVENTURA ORDINANCE NO. 2025-
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 1.6365 MILLS IS 5.48% ABOVE THE ROLLED -BACK RATE
COMPUTED PURSUANT TO STATE LAW, FOR THE 2025 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 2025, 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 2025/2026 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 2025 tax
year, or $1.7261 per thousand dollars of taxable assessed property value. Said rate as
a percent (%) change of rolled -back rate of 1.6365 mills is 5.48% 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. 2025-
remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding
the invalidity of any part.
Section 5. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner , who moved its
adoption on first reading. The motion was seconded by Commissioner , and
upon being put to a vote, the vote was as follows:
Commissioner Clifford B. Ain
Commissioner Gustavo Blachman
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Paul A. Kruss
Vice Mayor Cindy Orlinsky
Mayor Howard S. Weinberg
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 Clifford B. Ain
Commissioner Gustavo Blachman
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Paul A. Kruss
Vice Mayor Cindy Orlinsky
Mayor Howard S. Weinberg
Page 2 of 3
City of Aventura Ordinance No. 2025-
PASSED on first reading this 9t" day of September, 2025.
PASSED AND ADOPTED on second reading this 16t" day of September, 2025.
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
ROBERT MEYERS
CITY ATTORNEY
WEISS SEROTA HELFMAN COLE + BIERMAN, P.L.
HOWARD S. WEINBERG, ESQ.
MAYOR
Page 3 of 3
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO- City Commission
FROM- Bryan Pegues, City Manager s
BY- Melissa Cruz, Finance Director
DATE- September 5, 2025
SUBJECT- Ordinance Adopting 2025/2026 Operating and Capital Budget
September 9, 2025 City Commission First Budget Public Hearing Agenda
(First Reading)
September 16, 2025 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 2025/2026 that was originally reviewed by the City
Commission at the July 24, 2025 budget review meeting and modified as presented
below.
• Updated health insurance premiums to reflect negotiated amounts, resulting in
savings of approximately $800,000 as the rates will now remain flat instead of a
25% increase.
• Removal of one (1) Multimedia Specialist in the City Manager's Department,
totaling approximately $102,000.
• Increasing the Social Media line item in the City Manager's Department by $85,000
to $300,000.
• Savings of $50,000 were found in the Police Department R&M — Equipment line
item, which is now budgeted at $277,530.
• Savings of $40,000 were found in the Police Department Computer Subscriptions
line item, which is now budgeted at $610,000.
Memo to City Commission
Page 2
Salary and allocation adjustments for Community Development staff resulting in a
decrease in the Community Development General Fund by approximately $7,670
and an increase in the Building Fund by approximately $18,525. A net change of
approximately $10,855. The health insurance premium adjustment was considered
as flat in the calculation.
• Updated CIP reserves in the necessary funds based on above changes.
If you have any questions, please feel free to contact me.
Attachment
CITY OF AVENTURA ORDINANCE NO. 2025-
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 24, 2025 AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 2025/2026 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 2025/2026 Operating and Capital
Improvement Program Budget, reviewed and approved with modifications made as
requested by the City Commission on July 24, 2025, 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
2025/2026 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. 2025-
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 2025/2026 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. 2025-
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 2025/2026 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, 2025
shall lapse at that time; and,
2. All outstanding encumbrances for Capital Expenditures as of September 30, 2025
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 2024/2025 available balances and be simultaneously re -appropriated
for capital expenditures, as previously approved in the 2024/2025 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 2025/2026 Budget is $1,563,864. This amount is to be added to the Committed Fund
Balance to be utilized for the Capital Reserve, (effective September 30, 2025).
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. 2025-
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 , who moved its
adoption on first reading. The motion was seconded by Commissioner , and
upon being put to a vote, the vote was as follows:
Commissioner Clifford B. Ain
Commissioner Gustavo Blachman
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Paul A. Kruss
Vice Mayor Cindy Orlinsky
Mayor Howard S. Weinberg
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 Clifford B. Ain
Commissioner Gustavo Blachman
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Paul A. Kruss
Vice Mayor Cindy Orlinsky
Mayor Howard S. Weinberg
Page 4 of 5
City of Aventura Ordinance No. 2025-
PASSED on first reading this 9t" day of September, 2025.
PASSED AND ADOPTED on second reading this 16t" day of September, 2025.
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
CITY OFAVENTURA
it -
OPERATING AND
CAPITAL BUDGET
For the Fiscal Year
2025m20261,
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City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
City Commission
Mayor Howard S. Weinberg, Esq.
Commissioner Clifford B. Ain
Commission Gustavo Blachman
Commissioner Amit Bloom
Commissioner Rachel S. Friedland, Esq.
Commissioner Paul A. Kruss
Commissioner Cindy Orlinksky
City Manager
Bryan Pegues
City Clerk
Ellisa L. Horvath, MMC
City Attorneys
Weiss Serota Helfman Cole & Bierman, P.L., City Attorney
Department Directors
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
Andrea Beck, Aventura City of Excellence School Principal
Geoff McKee, Don Soffer Aventura High School Principal
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Table of Contents
City Manager's Budget Message Addendum.........................................................................................................i
City Manager's Budget Message.................................................................................................................................. iii
OrganizationChart...........................................................................................................................................................................xxiii
Distinguished Budget Presentation Award.........................................................................................................xxv
Introduction..............................................................................................................................................................................................33
City of Aventura's Mission Statement........................................................................................................................35
CommunityProfile......................................................................................................................................................................35
Budget Procedures and Process....................................................................................................................................43
Summaryof All Funds.....................................................................................................................................................................67
GeneralFund............................................................................................................................................................................79
RevenueProjections....................................................................................................................................................85
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...................................................................................................191
Arts& Cultural Center....................................................................................................................................................201
Non-Departmental............................................................................................................................................
209
American Rescue Plan Act ("ARPA") Fund
Police Education Fund ...........................
....227
Transportation and Street Maintenance Fund............................................................................................ 233
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Table of Contents Continued
Citizens' Independent Transportation Trust (CITT) Fund
Building Fund
911 Fund
...................................23 9
..........................................................245
................................................. 257
DebtService Funds........................................................................................................................................................... 263
CapitalProjects Fund..................................................................................................................................................... 279
Stormwater Utility Fund...
Short-term & Long-term Goals, Objectives & Financial Plans.............................................................293
Short-term & Long-term Goals & Objectives..................................................................................................295
Short-term Factors & Long-term Financial Plans........................................................................................298
FinancialPolicies..............................................................................................................................................................................301
Capital Improvement Program Budget Policies...........................................................................................303
Cash Management/Investment Policies.............................................................................................................307
Financing Programs and Debt Administration..............................................................................................308
FundBalance Policies..............................................................................................................................................................311
OperatingBudget Policies..................................................................................................................................................314
Purchasing Policy and Administration....................................................................................................................315
RiskManagement......................................................................................................................................................................316
Appendices
Appendix A - Capital Improvement Program Fiscal Years 2025/26 - 2029/30......................317
Appendix B - Comprehensive Schedule of Fees
Appendix C - Authorized Investment Summary Table
..........379
............................................... 427
Appendix D - Glossary of Acronyms & Terms........................................................................................................431
4 g-
Office of the City Manager
September 5, 2025
Government Center
19200 West Country Club Drive
Aventura, Florida 33180
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: FY 2025/26 Budget Message Addendum
Members of the City Commission:
On July 18, 2025, the City Manager's Proposed Operating and Capital Budget for all funds for
the fiscal year beginning October 1, 2025 was presented to the City Commission. At the budget
review meeting, that was held on July 24, 2025, the City Commission reviewed, discussed and
proposed changes for the City Manager to include in the Operating and Capital Budget.
The 2025/2026 Operating and Capital Budget is attached. Please note that the following
changes were made to the budget since it was presented at the July 24, 2025 workshop:
• Updated health insurance premiums to reflect negotiated amounts, resulting in
savings of approximately $800,000 as the rates will now remain flat instead of a 25%
increase.
• Removal of one (1) Multimedia Specialist in the City Manager's Department, totaling
approximately $102,000.
• Increasing the Social Media line item in the City Manager's Department by $85,000 to
$300,000.
• Savings of $50,000 were found in the Police Department R&M - Equipment line item,
which is now budgeted at $277,530.
• Savings of $40,000 were found in the Police Department Computer Subscriptions line
item, which is now budgeted at $610,000.
• Salary and allocation adjustments for Community Development staff resulting in a
decrease in the Community Development General Fund by approximately $7,670 and
an increase in the Building Fund by approximately $18,525. A net change of
approximately $10,855. The health insurance premium adjustment was considered
as flat in the calculation.
Updated CIP reserves in the necessary funds based on above changes.
As a result, the changes are reflected in the Commission Approval 2025/26 column.
Respectfully submitted,
B, i)
Bryan Pegues
City Manager
Government Center
19200 West Country Club Drive
Aventura, Florida 33180
Office of the City Manager
September 5, 2025
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: FY 2025/26 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, 2025, and the Capital Improvement Program ("CIP") for the fiscal
period October 1, 2025 through September 30, 2030 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 which align with the City's priorities, goals and action plans as outlined
beginning on page 296 of the budget document. 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
provided with the benefits of a CIP document which serves as a point of reference and
includes an estimated long-term budget plan. This document represents an update of the
CIP that was originally prepared for the five-year cycle of 2024/25 to 2028/29. 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
(5th) year (FY 2029/30) 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 five 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,
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").
iv
Projects planned with the ARPA funds span City Departments. ARPA grant related revenue
and expenditures are included in the FY 2025/26 budget and are shown in detail in the
section entitled American Rescue Plan Act ("ARPA") Fund as well as in Appendix A as it
relates to the Capital Improvement Program. The majority of the projects have been
completed or will be completed prior to the new fiscal year as shown in the amount of
projects being budgeted in FY 2025/26 and the amount. At the time this document was
prepared, 88% of the projects have been completed and the remaining projects will be
completed before December 31, 2026.
Ad Valorem Taxes
On July 1, 2025, the Miami -Dade County Property Appraiser advised the City that we
experienced a 4.72% increase in property values in comparison to the prior year. This is the
4th 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 $17,341,769. 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 2025/26 operating expenditures was maintained in accordance with the FY
2024/25 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 30th 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 2025/26, including all funds, capital outlay and debt
service, (net of interfund eliminations) is $66,337,396. In total, this is $2,796,375 or 4.04% 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, Transportation and Street Maintenance
Fund, Citizens' Independent Transportation Trust (CITT) Fund and Building Fund budgets
offset by the increase in the General Fund and Stormwater Fund. ARPA Projects have been
completed and only projects that will be in process next fiscal year are included in the
v
budget. The same is true in the Transportation and Street Maintenance Fund as well as the
Citizens' Independent Transportation Trust (CITT) Fund; projects that were budgeted in the
current fiscal year, FY 2024/25 are not included in the FY 2025/26 budget. The Building Fund
is projecting less revenue than in the current fiscal year which accounts for the majority of
the decrease.
Operating expenditures total $55,547,277 while Capital Outlay expenditures and CIP
Reserve total $5,724,285 and $2,547,768, respectively. Debt Service expenditures total
$2,518,066 and Transfers total $3,363,226.
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 $1,183,415 or 2.18% 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.
• An increase of 7.00% for PPO dental 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 2.00% increase.
• The new Collective Bargaining Agreement ("CBA") effective October 1, 2025 has not
been finalized as of the time of this documents production. Funds have been
allocated to the appropriate Police Department line items in anticipation of the
agreement being reached.
• A 3.00% Cost of Living Adjustment ("COLA") has been added for general employees.
• Public Works/Transportation Department staff have been allocated between the
General Fund and the Stormwater Fund beginning in FY 2025/26.
• The revenue line item amounts for DSAHS Insurance and ACES & DSAHS Police
Officer have been moved to offset expenditures per approval with City auditors.
vi
• $135,210 is included in the Finance Department for the subscription costs for the new
ERP system.
• The Pension Board approved a decrease in the interest assumption from 7.25% to
7.00% and that increased the City's pension contribution by approximately $1.1
million.
• The Traffic Video Monitoring System ("TMVS") totaling $125,000 has been moved
from the Transportation and Street Maintenance Fund into the Police Department
of the General Fund beginning in FY 2025/26.
• Two (2) Camillus House beds are now included in the Police Department budget for
a total of $50,000. It was previously budgeted in the City Manager's Department.
• Increased funding in the Police Department for repairs and maintenance of
equipment by $87,530 due to increase in costs from vendors and an increase in
computer subscriptions by $117,160 due mainly to the new body camera costs that
will be phased in during the year.
• Recreational programming funding and expenditures in Community Services
increased based on an increase in the current year enrollment; corresponding
revenues increased.
• Founders Day in the Community Services Department increased by $65,000 to
allow for events related to the 30th anniversary of the City.
• The transfer to the Charter School for ACES decreased by $408,552 from FY 2024/25.
• The Stormwater Fund reflects the revenue at the newly adopted rate of $6.175
beginning for the calendar year 2026 which will be billed and collected for as a Non -
Ad Valorem assessment on the tax bill; increasing revenue for Stormwater Fees by
$ 592,415.
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vii
Fund
American Rescue Plan Act (ARPA) Fund
Police Education Fund
Transportation & Street Maint. Fund
Citizens' Independent Transportation Trust (CITT) Fund
Building Fund
911 Fund
Debt Service Funds
Capital Projects Fund
Stormwater Utility Fund
Subtotal
Interfund Eliminations
r Total
Category
Personal Services
Contractual Services
Other Charges/Svcs
Commodities
Other Operating Expenses
Capital Outlay
Debt Service
Transfer to Funds
Tota I
Commission
Commission
Approval
Approval
2025/26
% of Budqet
996,000
1.43%
4,000
0.01 %
942,700
1.35%
2,430,000
3.49%
4,980,000
7.14%
81,195
0.12%
2,440,121
3.50%
33,085
0.05%
2,127,415
3.05%
$ 69, 700, 622 100.00%
$ (3,363,226)
$ 66, 337, 396
Commission
Approval
2025/26
Commission
Approval
% of Budget
$ 31, 869, 213
45.72 %
13, 305, 230
19.09%
7,398,204
10.61 %
1,043,170
1.50%
1,931,460
2.77%
8,272,053
11.87%
2,518,066
3.61 %
3,363,226
4.83%
$ 69, 700, 622
100.00%
Stormwater U
3.059
Capital Project
0.05%
Debt Service F
3.50%
91
0.
Building Fund
7.14%
Citiz(
Transporta
Transportatic
All Funds Summary by Percentage
l.aJ70 0.01%
1.43%
All Funds Category Summary by Percentage
Capital Outlay
11.87% Debt Service Transfer to Funds
3 61% 4.93%
Other Operating
Expenses
2.77% 1
Commodities
1.50% _
Other Charges/Svcs
10.61%
Contractual Services
19.09%
ix
ao —1 Gund
D
Personal Services
45.72%
The following chart shows a comparison of each department's budget for the past two (2)
years. The total operating expenditures/expenses amount is $1,183,415 or 2.18% more than
the previous year. Increased costs of health insurance, contracted labor, materials and
supplies, contracts for services and subscriptions throughout the City, personnel changes
and community services programming contribute to these increases.
All Funds Departmental Budget Comparison
Commission
Amended Budget
Approval
Department
2024/25
2025/26
Increase (Decrease)
% Change
Operating
City Commission
$ 468,287
$ 452,420
$ (15,867)
-3.39%
Office of the City Manager
1,595,502
1,258,621
(336,881)
-21.11%
Legal
500,000
535,950
35,950
7.19%
City Clerk's Office
577,960
651,112
73,152
12.66%
Finance
1,225,102
1,408,421
183,319
14.96%
Human Resources
419,047
448,841
29,794
7.11%
Information Technology
1,250,539
1,634,434
383,895
30.70%
Police
26,161,344
27,468,484
1,307,140
5.00%
Community Development
4,957,404
4,888,756
(68,648)
-1.38%
Community Services
5,627,334
6,105,332
477,998
8.49%
Public Works/Transportation
6,997,173
6,471,543
(525,630)
-7.51%
Arts & Cultural Center
1,585,910
1,551,935
(33,975)
-2.14%
Non -Departmental
2,998,260
2,671,428
(326,832)
-10.90%
Subtotal
$ 54,363,862
$ 55,547,277
$ 1,183,415
2.18%
Total $ 72,899,331 $ 69,700,622 $ (3,198,709) -4.39%
Personal Services
Personal Services for all funds increased by $991,093 or 3.21% compared to the prior year.
Additional information is outlined below:
Total Number of Employees: 208
• 200 full-time, inclusive of the elected officials. This is an increase of one (1)
position from the prior year as outlined below.
• 8 part-time, a decrease of three (3) positions from the prior year as outlined
below.
x
• 204.0 Full-time Equivalent (FTE)
A. General Employees (non -unionized) - General Information:
• Reflect a 3.00% COLA increase, effective October 1, 2025.
• Reflect a bonus amount that averages 3.00% per employee for those
employees who have not yet reached their maximum salary range.
Total Number of Employees: 118
• 110 full-time - an increase of one (1) position from the prior year as
outlined below.
• 8 part-time - a decrease of three (3) positions from the prior year as
outlined below.
�IC981=1
Total Changes to General Employees:
• City Manger's Department:
o One (1) Part -Time Multimedia Specialist became full-time during
FY 2024/25 and is budgeted to remain full-time.
o Removal of one (1) Multimedia Specialist, one (1)
Communications Manager and one (1) Assistant City Manager.
• Community Services Department:
o Removal of one (1) Special Events Administrator as this position
was hired in the current fiscal year and is being budgeted in FY
2025/26 as a Community Recreation Center ("CRC") Assistant
Manager.
o Conversion of two (2) Seasonal Part-time Park Attendants to one
(1) Full-time Park Attendant.
• Public Works/Transportation Department:
o Removal of one (1) Capital Projects and Grants Manager and one
(1) Public Works Stormwater Coordinator.
o Addition of one (1) Engineer I and two (2) Trades Worker II in the
Public Works/Transportation Department. One (1) Trades Worker
11 was hired during the current fiscal year.
o New in FY 2025/26 is the allocation of salaries between the
General Fund and the Stormwater Fund.
• Community Development - Building Fund:
o Addition of one (1) Process Analyst.
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
xi
a new Agreement which expires on September 30, 2025.
■ Negotiations have not been finalized at the time this
document was prepared, but funding has been added in
the appropriate line items in anticipation of the contract
being finalized for the three (3) years beginning October 1,
2025.
o Effective October 1, 2024, the actuarial determined percentage for
City contributions related to the Police Officers' Retirement Plan
increased from 27.696 to 37.65%, and approximately $1.1 million.
Number of Employees: 90
90 Full-time
Comparative Budgeted Personnel Allocation Summary
2 - Year Presentation
FTE
FTE
2024/25
2025/26
City Commission 7.0
7.0
Office of the City Manager 5.5
3.0
Legal * -
-
City Clerk's Office 3.5
3.5
Finance 7.0
7.0
Human Resources 2.0
2.0
Information Technology 6.0
6.0
Police 134.0
134.0
Community Development 3.4
3.3
Community Services 24.0
24.0
Public Works/Transportation 9.0
8.3
Building Fund 3.1
4.2
Stormwater Fund -
1.70
Arts & Cultural Center* -
-
Charter School ** N/A
N/A
Don Soffer Aventura H.S. *** N/A
N/A
Total 204.5
204.0
* Departmental staff is provided through contractual services.
** Prior to FY 2024/25, departmental staff was included in Charter
School Fund Budget Document. In FY 2024/25 and moving forward,
Management is provided by CSUSA and departmental staff
is
included in the 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.
xii
Additional Information:
• The part-time Park Attendant hourly rate has been increased from $15.50 to
$16.00 in order to better attract candidates for these positions.
• A 7.00% increase has been budgeted for PPO dental insurance costs.
• 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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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 2025/26 General Fund Budget total $55,666,106. This is an
increase of $1,032,639 or 1.89% over the prior year gross revenue. The changes in revenues
are comprised of the following:
Transfers
1.12%
Misc. Revenues
3.14%
Fines 2
General Fund Revenues by Source
Ad Valorem Taxes
42.70%
Charges For Services Intergovernmental Revenues
8.94% 9.69%
Locally Levied Taxes
20.28%
Locally Levied Taxes - The City's assessed value as reported by the County Property
Appraiser is $14,188,776,396. This amount is $639,551,682 or 4.72% higher than last year. The
ad valorem millage levy for FY 2025/26 is recommended to be 1.7261, which is the same
rate adopted last year and represents the 301h year without an increase. This will generate
$23,266,685 as compared to last year's amount of $22,217,951. The budget projection for
this category also includes $6,310,000, $1,650,000 and $30,000 in electric, water and gas
utility taxes, respectively. Utility taxes for electric increased $310,000 over the FY 2024/25
amended budget based on current year actuals and an anticipated 2.5% increase per
communication with FPL. In addition, $525,000 in premium taxes, $1,675,000 in unified
communications tax and $1,100,000 in City business tax make up the remainder of this
category. All projections take into consideration historical data and various assumptions
for the coming year.
xiv
Licenses and Permits - The projected revenue for this category totals $5,125,000. This
amount is $340,000 or 7.11% more than the prior year's amended budget primarily due to
the anticipated increase in electric and solid waste franchise fees. The anticipated 2.5%
increase in FPL revenue was accounted for in this category as well as the above.
Intergovernmental Revenues - The projected revenue for this category totals $5,396,421.
This amount is ($66,755) or 1.22% less than the prior year's amended budget. The revenues
for the State Revenue Sharing have been budgeted in this document conservatively
based on actuals received to -date. Anticipated State Grant Revenue of $135,000 has
been included which is for half of the budgeted Police Department boat. The expense
can be found in the Police Department budget and in the CIP section of this document.
The remaining decrease is attributed to a grant which the City received in FY 2024/25
that is not being budgeted in the FY 2025/26.
Charges for Services - The projected revenue for this category totals $4,975,735. This
amount is ($740,875) or 12.96% less than the prior year's amended budget due mainly to
the following: the DSAHS Insurance and the ACES & DSAHS Police Officer billing will not be
recorded as revenue, but rather, as a reduction in expenditures. This different approach
was approved by City auditors. Additionally, the Police Services Agreement revenue has
been reduced as it excludes the agreement for police officers at the Esplanade section of
the mall. Lastly, anticipated increases in Community Services programming activity as
enrollment continues to increase and is included in the budget.
Fines and Forfeitures - The projected revenue for this category totals $2,740,000 and
includes revenues derived from county court fines, code violation fines, the intersection
safety camera program and newly budgeted school zone violations in FY 2025/26. This
category's total amount is ($349,990) or 11.33% less than the prior year's amended budget
primarily due to decreased activity projected in the intersection safety camera program
offset by the new school zone violation program.
Miscellaneous Revenues - The projected revenue for this category totals $1,749,000 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 ($123,710) or 6.61% less
than the prior year's amended budget. Newly budgeted for in FY 2025/26 is the revenue
generated from the smart kiosks installed throughout the City. A total of fifteen (15) are
anticipated to be up and running throughout the City in the new fiscal year.
Transfers - The projected revenue for this category is $623,265 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
$15,235 or 2.51% over the prior year's amended budget.
xv
Expenditures
The projected expenditures in the FY 2025/26 General Fund Budget total $55,666,106 and
are balanced with the projected revenues. The operating expenditures have increased by
$1,529,414 or 3.29% as compared to the prior year's amended budget as outlined below.
Operating Expenditures
The Personal Services category is budgeted at $31,078,782 or 55.83% of the General Fund
budget. This is an increase of $613,410 over the prior year and is explained in the Personal
Services under all Funds on page x.
The Contractual Services category is budgeted at $6,756,525 or 12.14% of the General Fund
budget. This is an increase of $383,590 over the prior year and is due to increases in
contractual costs. Some items to highlight in this category are: Social Media in the Office
of the City Manager increased $88,000, Police Department items including the traffic
safety program and the addition of the TMVS maintenance in this department increased
by $167,000. Community Center instructors increased $70,000 and Non -Departmental
janitorial and other contractual services increased by approximately $82,000.
The Other Charges/Svcs category is budgeted at $7,302,169 or 13.12% of the General Fund
budget. This is an increase of $101,634 from the prior year and is primarily due to the
following: Repairs & maintenance office equipment in the Information Technology
Department. The Police Department includes additional increases in communication
services, leased equipment for the two (2) Camillus House beds, which was previously
budgeted in the City Manager's Department as well as increases in equipment repairs and
maintenance; offset by a $50,000 decrease in vehicle repairs and maintenance. In
addition, anticipated increases in recreation and summer programs and an increase in
water utilities in the Public Works Department were budgeted. Offsetting these increases
are the decreases in Non -Departmental of communication services, insurance (due to the
reduction of the expenditure based on the budgeted amount the City expects to receive
from DSAHS) and repairs and maintenance to the Government Center totaling
approximately $399,000.
The Commodities category is budgeted at $1,030,170 or 1.85% of the total General Fund
budget. The Commodities category increased primarily due to increased credit card fees
in Non -Departmental. This has offsetting revenue, however at the time of this document,
rates are being negotiated.
Other Operating Expenditures category is budgeted at $1,804,590 or 3.24% of the total
General Fund budget. The main drivers of the $342,310 increase is the computer
subscription line item in the Finance Department for the new ERP system of $135,210, the
addition of $180,000 in the Information Technology Department to ensure it can provide
xvi
critical cybersecurity protection for the City. A grant is anticipated to cover this cost. The
Police Department's computer subscription line item increased by $117,160, the main driver
of this increase is the body camera package that will be replacing the In -Car -Video over
time.
Capital Outlay
General Fund capital outlay projects totaling $3,312,100 or 5.95% of the total General Fund
budget 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 2025/26 -
2029/30. Major General Fund capital outlay items include:
$600,000 for Police patrol vehicles and $240,000 for associated equipment
$395,000 for HVAC replacements at various City facilities
$388,100 for computer equipment City-wide
$270,000 for a Police boat (half will be funded by a State Grant)
$250,000 for Aventura Arts and Cultural Center Improvements
$250,000 for Government Center Improvements
$135,000 for Police mobile radio replacement
$100,000 and $125,000 for Biscayne Blvd and Country Club Drive Landscape
Improvements, respectively
$95,400 for Police to transition to new Body Worn Cameras/In Car Video System
$95,000 combined total for various equipment at the Arts & Cultural Center
• $83,000 for Police radio equipment - upgrade tower equipment
$73,000 for the Community Services Department for Lightning Detection Systems (2)
& Solar Remotes (2)
$36,000 for chilled water fountains throughout the City
$35,000 for Veterans Park playground resurfacing
$34,600 combined for Police Dive Team equipment
$30,000 for benches and trash cans throughout the City
$36,000 to replace a partition wall at the Community Recreation Center
$20,000 for Bus Shelter Improvements
Debt Service
Debt Service costs total $77,945 or 0.14% of the total General Fund budget and accounts
for the leases of vehicles in accordance with GASB 87.
Transfer to Funds
This expenditure category totals $2,739,961 or 4.92% of the General Fund budget and
includes: a transfer of $700,000 to ACES to balance the school budget for FY 2025/26 and
transfers to the debt service funds for principal and interest payments associated with our
bank qualified loans totaling $2,039,961.
xvi i
General Fund Expenditure Category Summary
Increase
Category
2024/25
2025126
(Decrease)
% Change
Personal Services $
30,465,372 $
31,078,782 $
613,410
2.01%
Contractual Services
6,372,935
6,756,525
383,590
6.02%
Other Charges/Svcs
7,200,535
7,302,169
101,634
1.41%
Commodities
941,700
1,030,170
88,470
9.39%
Other Operating Expenditures
1,462,280
1,804,590
342,310
23.41%
S u btota 1 $
46, 442, 822 $
47, 972, 236 $
1,529,414
3.29%
Capital Outlay
5,234,338
4,875,964
(358,374)
-6.85%
Debt Service
77,945
77,945
-
0.00%
Grants & Aides
82,500
-
(82,500)
-100.00%
Transfer to Funds
3,157,530
2,739,961
(417,569)
-13.22%
Tota 1
$ 54, 995,135 $
55, 666,106 $
670,971
1.22%
Summary of General Fund Department Expenditures by Percentage
City Commission Office of the City Manager
Grants &Aides Transfers
0.81% 2.26%
4.92% Legal
0.00% 0.96%
Debt Service City Clerk's Office
0.149'0 1.17%
Capital Outlay -�
8.76% '
Non -Departmental
4.80%
Arts & Cultural Center
2.79%
Public Works/Transportatio
5.84%
Community Services
10.97%
Community Development
1.11%
xvlll
Finance
2.53%
Human Resources
0.81%
,\ Information Technology
2.94%
Police
49.19%
General Fund Summary of Expenditures by Department
Increase
Category 2024/25 2025/26 (Decrease) %Change
Office of the City Manager
1,595,502
1,258,621
(336,881)
-21.11%
Legal
500,000
535,950
35,950
7.19%
City Clerk's Office
577,960
651,112
73,152
12.66%
Finance
1,225,102
1,408,421
183,319
14.96%
Human Resources
419,047
448,841
29,794
7.11%
Information Technology
1,250,539
1,634,434
383,895
30.70%
Total General Government $
6,036,437 $
6,389,799 $
353,362
5.85%
Police
26,078,344
27,383,289
1,304,945
5.00%
Community Development
687,424
618,732
(68,692)
-9.99%
Total Public Safety
$ 26,765,768 $
28,002,021 $
1,236,253
4.62%
Community Services
Community Services
5,627,334
6,105,332
477,998
8.49%
Public Works/Transportation
3,429,113
3,251,721
(177,392)
-5.17%
Arts & Cultural Center
1,585,910
1,551,935
(33,975)
-2.14%
Total Community Services $
10,642,357 $
10,908,988 $
266,631
2.51%
Non -Departmental
2,998,260
2,671,428
(326,832)
-10.90%
Capital Outlay
5,234,338
4,875,964
(358,374)
-6.85%
Debt Service
77,945
77,945
0.00%
Grants & Aides
82,500
-
(82,500)
-100.00%
Transfer to Funds
3,157,530
2,739,961
(417,569)
-13.22%
Total Other Non -Departmental $
11,550,573 $
10,365,298 $
(1,185,275)
-10.26%
Total $ 54,995,135 $ 55,666,106 $ 670,971 1.22%
American Rescue Plan Act ("ARPA") Fund (101)
A total of $996,000 is estimated to be used to fund the estimated expenditures in FY
2025/26. The major projects include: a new Agenda Management, the City's new ERP
system, ERP consultant company and Fire Suppression.
Police Education Fund (110)
A total of $4,000 is estimated to be used to fund the estimated expenditures FY 2025/26.
The amount budgeted for expenditures will be used for various state -approved training
programs throughout the year.
Transportation and Street Maintenance Fund (120)
A total of $942,700 is estimated to be used to fund the estimated expenditures in FY
2025/26. The funds will be allocated for the purchase of street lights on Biscayne Boulevard
and right-of-ways and street light controller conversions. Operating expenditures for
engineering and landscape maintenance are also included in this fund. Funds budgeted
in the capital reserve are anticipated to be used in future years.
Citizens' Independent Transportation Trust (CITT) Fund (121)
A total of $2,430,000 is estimated to be used to fund the estimated expenditures in FY
2025/26. The County Transit System Surtax is estimated to generate $2,400,000 and the
xix
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 for the City's Bicycle Sharing Program
and install new solar crosswalk lighting locations. Expenditures for the citywide bicycle
sharing program, a portion of the City's fixed route shuttle service and the full cost of on -
demand transportation service are included in this funds operating expenditures.
Building Fund (164)
A total of $4,980,000 is estimated to be used to fund the estimated expenditures in FY
2025/26.
911 Fund (180)
A total of $81,195 is estimated to be used to fund the estimated expenditures in FY 2025/26.
Costs associated with the 911 system are paid from this fund.
Debt Service Funds
A total of $2,440,121 is estimated to be used to fund the estimated expenditures in FY
2025/26 for all Debt Service Funds.
Debt Service Fund Series 2010 & 2011 (230) - The proposed budget for FY 2025/26 is
$1,186,742.
Debt Service Fund Series 2012 (A) (250) - The proposed budget for FY 2025/26 is $358,391.
Debt Service Fund Series 2012 (8) (290) - The proposed budget for FY 2025/26 is $400,160.
Debt Service Fund Series 2018 (291) - The proposed budget for FY 2025/26 is $494,828.
Capital Projects Fund (392)
A total of $33,085 is estimated to be used to fund the estimated expenditures in FY 2025/26.
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 $33,085.
Stormwater Utility Fund (410)
A total of $2,127,415 is estimated to be used to fund the estimated expenses in FY 2025/26.
Total operating costs are projected to be $907,717 and drainage system improvements
total $1,000,000. Additionally, funds of $219,698 are being budgeted into the Capital
Reserves line item to be saved for future capital needs. The City's Stormwater Utility Fee
has been adopted by City Commission to increase to $6.175/ERU. This will take place in the
new calendar year 2026. The City will continue to monitor the fee to see if any adjustments
xx
may be necessary in order to sustain the fund's projected future operating and capital
expenditures.
Capital Improvement Plan
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 2023/24:
• Founders Park North field enhancement
• Founders Park South pickle and tennis ball courts
• AV upgrades in the Commission Chambers and Government Center
• Waterways Dog Park ADA restroom
• AACC exterior sealing
• Replaced air conditioning units at ACES and the CRC
In addition, the following major capital improvements were in process at the end of FY
2023/24:
• Country Club Drive roadway curbing/drainage improvements
• Fencing installation at Waterways Park
• Playground resurfacing at Peace and Founders Park
• Installation of basketball courts at Founders Park
• Police department hardening and reconstruction
• HVAC replacement at Government Center
New High School
During FY 2024/25, the City of Aventura acquired and purchased land adjacent to the
current DSAHS location for the construction of a new high school. Progress has already
begun with the selection of an Architect in August 2025. A construction manager and
owner's representation will be selected next with plans expected to be brought to the City
in Spring 2026. The anticipated opening date of the school is August 2027 with plans for
the current high school to become the ACES middle school and allow for further student
expansion at all three (3) schools - the elementary school, middle school and high school.
Once the costs of the construction are known, the City will bring forth a budget
amendment and financing options.
New Finance Enterprise Resource Planning (ERP) System
One of the approved ARPA projects is a new ERP system for the City. The City currently
utilizes the same financial system software that was implemented shortly after the City
incorporated over 25 years ago. The City's current system, HTE, is outdated, inefficient and
extremely limited as far as reporting, data access and transparency. Upgrading and
xxi
implementing a new system is imperative and long overdue. Moving to a more innovative
and user-friendly solution will allow the City to step forward into a paperless environment,
improving processes tremendously as well as, providing efficiencies in data transfers,
financial reporting and application integration across all City departments.
This project is well underway and is scheduled to "go live" in September 2025. The full
project will be completed in July 2026. The Finance Department has gone through the
general ledger codes and modified them according to the Florida State Chart of Accounts.
What is presented in this document is the new accounting codes.
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
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 2025/26 budget document which has been updated
from the July 24, 2025 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,
Bryan Pegues
City Manager
Finance
Department
Finance/Accounting
Purchasing
Community
Development
Department
City Attorney
Legal Services
Residents
City Commission
City Manager
Administration
Budget/CIP Preparation
Customer Service
Organizational Oversight
Communications
Human Resources
Department
Community
Services
Department
Personnel
Risk Management
City Clerk
Minutes
Records Retention
Clerical Support
Elections
Information
Technology
Department
Information Management
Public Works/ Arts & Cultural
Transportation Center
Department 0
Police
Department
Police
Patrol
Community Relations
Criminal Investigations
Traffic Enforcement
Emergency Preparedness
Charter
Schools
Planning
Parks
ROW/Median Maintenance
Zoning
Special Events
Mass Transit Facility Management
K-8 School*
Building Inspections
Recreation Programming
Community Facilities Maintenance Performing Arts Programming
Don Softer Aventura
Code Enforcement
Athletic Leagues
Capital Projects
High School*
Economic Development
Community Recreation Center
Stormwater Drainage Maintenance
'Manage
Occupational Licenses
Community Garden
tY
Floodplain Management
Y CSUSent Arovided
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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xxiv
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
City of Aventura
Florida
For the Fiscal Year 3e9LM M9
October 01, 2024
OAU&f �� P. ;OfArw�
Executive 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, 2024. 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.
xxv
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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xxvi
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Introduction
33
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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34
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
City has a diverse demographic base and is x.
recognized internationally as a premier
location in which to live, shop and play.
The City has a land area of 3.2 square miles
and is home to 40,1041 residents per the State
estimate. It is located on the Intracoastal
Waterway in northeast Miami -Dade County 0
mile west of the Atlantic Ocean) and is
conveniently located between Miami (12 miles
north) and Fort Lauderdale (12 miles south),
just east of I-95.
West Palm
Bea ch
� rdal
Aven- ura
u
a m i
Aventura, FL
a
k
vi
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, 2024
Map courtesy of https://www.bestplaces.net/images/city/1202681_fl_aventura.png
M1
THE CITY OF AVEN TURA
FACTS & STATS
IA u �+ 'Z10
Current
Police Force
89 Sworn Officers
38 Civilians
000
Ethnic Distribution2
Current Full-time Zip Codes
& Part-time
Employees
183 FT & 10 PT 33180, 33160
White: 47.3%
African American:1.6"X
Hispanic:45.0%
Other: 6.1%
Number of
Business Tax
Receipts Issued
2A92
Unemployment
Rate4
2.1%
Average
Family
Size3
2.91
Major Economic
Drivers
Age Distribution2
Under 5: 4.7%
Under 18:19.3%
19-64: 49.7%
65+ 26.3%
Average
Household Size2
0%
2U.S. Census Bureau, QuickFacts Aventura City, Florida as of July 1, 2024 36
3U.S. Census Bureau, Profile: Aventura, Florida
City of Aventura FY 2023/24 Annual Comprehensive Financial Report
1) AVENTURA MALL VENTURES
2) MIAMI BEACH HEALTHCARE GROUP LTD
3) TURNBERRY ISLE RESORT, LP
4) AVENTURA OPPORTUNITY OWNER LLC
5) FLORIDA POWER & LIGHT CO.
Source: Miemi-Dede County- Offieeofihe ProperfyApprallwr
ARTHUR L. SNYDER MEMORIAL PARK
FOUNDERS PARK
FOUNDERS PARK SOUTH
- FOUNDERS PARK SPLASHPAD
PEACE PARK
VETERANS PARK
WATERWAYS PARK
WATERWAYS DOG PARK
$768,487,655
184,403,467
154,060,233
94,974,740
89,576,020
lowdl 11 � Ul L4wf
TOTAL HOUSING UNITS3: 26,469
OWNER OCCUPIED HOUSING UNITS2: 64.5%
RENTER OCCUPIED HOUSING UNITS2: 35.5%
VACANT HOUSING UNITS3: 7,608
CITY CHARTER SCHOOLS: 2
AVENTURA CITY OF EXCELLENCE SCHOOL (K-8)
DON SOFFER AVENTURA HIGH SCHOOL
PUBLIC SCHOOLS: NONE PUBLIC LIBRARIES5: I
PUBLIC RECREATION CENTERS: 1 FIRE STATIONSS: 2
PUBLIC TENNIS COURTS, 5 POLICE STATIONS: I
---- -- ----- 2
QUBLIC PICKLEBALL COURTS: 5
32 ACRES
to-�,-` i,��. > � `� ' � Ili . 1 � J ✓ r
�4��
S Census Bureau, Quick Facts Aventura City, Florida as of July 1, 2024
U.S. Census Bureau, Profile: Aventura, Florida
�`_ -mil 5 Operated by Miami -Dade County
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 1901h 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
31s' 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.
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Park Facilities/Open Space Recreation
Recreation/Open Space Inventory
Applicable
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 40,1041 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 acres.
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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01
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 19911 St.)
NE 27`" East Country Club NE 28"
NE 183r, NE 208`h Turnberry
NE 28h
NE 28`" North Country Club NE 29"
NE 185`h NE 214`h Yacht Club
NE29h
West Country Club
NE 187`h
NE 30''
Yacht Club
NE 188"
NE 31s`
NE 190"
NE 34h
NE 191"
NE 192°d
NE 193ra
NE 1991" (Aventura Blvd.)
NE 203ra
NE 205t'
NE 206`"
NE 207`"
NE 208`"
NE 209`"
NE 211`h
NE 213`h
NE 214`h
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
Ati]
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 81h grade.
• In 2010, the City's Arts & Cultural Center opened and has provided numerous performing
arts and cultural events for all age groups in the community.
• The City completed construction of the Don Soffer Aventura High School which
opened in August 2019. It is anticipated that 800 91h through 121h grade students will
attend the School.
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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 30 Budgets
• New Parks and Recreational Opportunities for All Age Groups
• Citywide Shuttle Bus Service - Ridership Continues to Expand
• Road and Safety Improvements - Traffic Lights, Sidewalks
• New Land Development Regulations - Control Over Zoning
• Citywide Beautification Program - Bus Shelters and Benches
• High Landscape and Roadway Maintenance Standards
• Reduced Costs to Citizens - City's Assumption of roads, landscaping and bus service
• "A" rated Charter School
• Community Recreation Center
• Government Center
• Arts & Cultural Center
• The opening of the Don Soffer Aventura High School in August 2019
• The offering of On -Demand Transportation Services
E,N
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
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,
43
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 lst and ends on September 301h 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 lst 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 mid -July 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. During this period, the performance measures from the past year are analyzed to see if
they are still relevant to their department and/or if they need to be updated with new ones.
Information pertaining to the performance measures and department objectives are updated
accordingly. They submit the revenues pertinent to their department and the
expenditures/expenses. During this time period, the revenue estimates are prepared by the
44
Finance Department. The preparation of the revenue estimates is done based on trend analysis
and looking at the past 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 lst
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.
E,
The CIP preparation thus becomes a continuing part of the City's budget and management
process.
The Capital Budget is distinct from the Operating Budget. The Capital Budget authorizes capital
expenditures, while the Operating Budget authorizes the expenditure of funds for employee
salaries, supplies and materials.
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
2025/26 - 2029/30. 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. During this process
and in agreement with the operating budget estimates, a long-range financial projection is
prepared for analysis with revenues, operating and capital expenditures/expenses for the fiscal
year being budgeted and the following four (4) years. The savings or use of fund balance/net
position is forecasted and any adjustments to the proposed plans can be discussed. 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 lst
e11
Budget Calendar
z.
..
January 6
Budget Manager
CIP Preparation Manual and
Request Forms are distributed to all
Department Directors via email.
February 7
All Department Directors
Completed CIP request packages
are submitted to the City Manager,
Budget Manager and Finance
Director.
February 18 -March 14
City Manager
Review of departmental requests
and conduct individual departmental
CIP meetings. Departmental
requests are prioritized - based on
organizational goals & long-range
financial planning .
March 28
City Manager
Distribute prior year Objectives and
All Department Directors
Performance Workload Indicators to
be updated in accordance with City's
philosophy and goal setting for the
upcoming fiscal year. Electronic
spreadsheets are delivered to
Department Directors with updated
budget preparation directives.
March 31 to April 25
All Department Directors
Completed operating budget
City Manager
estimates are submitted to the City
Finance Department
Manager. Revenue estimates are
prepared.
April 14 -May 23
City Manager
Five-year schedule of CIP projects
Budget Manager
are prepared and financing method
Finance Director
is determined. Five-year revenue
and expenditure forecasts are
prepared to enable long-range
financial planning.
April 28 to May 23
Finance Department
Completion of non -General Fund
City Manager
budgets to include totals of all
revenues and expenditures
submitted to City Manager.
May 27 to July 7
City Manager
Conducts departmental budget
Finance Director
review meetings, balances budget
and prints budget document.
July 18
City Manager
City Manager's recommended
budget document and message are
submitted to City Commission.
July 24
City Commission
Budget Review Meeting, adopt
City Manager
tentative ad valorem rate to transmit
to County for notification purposes.
HFA
Date
Responsibility
September 9*
City Commission
First reading on budget and ad
valorem tax rate ordinances.
September 16*
City Commission
Second reading on budget and ad
valorem tax rate ordinance and
Public Hearing.
September 17
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.
48
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.
E,K
Revenues
Category
Locally Levied Taxes
Licenses & Permits
Intergovernmental Revenues
Charges for Services
Fines & Forfeitures
Miscellaneous Revenues
Transfer/Debt Proceeds
Fund Balance
Revenue Line Items
(A few examples)
Ad Valorem Taxes -Current
Utility Tax -Electric
Building Permits
Half Cent Sales Tax
Lien Searches
Community Center Fees
Interest Earninas
Fund - There are a total of 16
funds that are budgeted through
formal adoption or budget
amendments. 13 Funds are being
budgeted this fiscal year within
the City of Aventura.
Category - Within each Fund
there are up to eight (8)
categories of revenues used to
classify the type of revenue being
recorded.
Revenue Line Items - Within each
category, there are many line
items used to account for the
different revenues received in the
City of Aventura.
6111
Expenditures/Expenses
Department
City Commission Police
Office of the City Manager Community Development
Legal Community Services
City Clerk's Office Public Works/Transportation
Finance Arts & Cultural Center
Human Resources Non -Departmental
Information Technology Transfers
Category
Personal Services Other Operating Expenses
Contractual Services Capital Outlay
Other Charges & Services Debt Service
Commodities Transfer to Funds
Expenditure/Expense Line Items
(A few examples of line items)
Employee Salaries
Overtime
FICA
Telephone
Office Supplies
Other Operating Supplies
Subscriptions & Memberships
Fund - There are a total of 16
funds that are budgeted through
formal adoption or budget
amendments. 13 Funds are being
budgeted this fiscal year within
the City of Aventura.
Department - Within each Fund,
there may be different
Departments, with the General
Fund containing the most
Departments.
Category - Within each Fund, and
Department there are up to eight
(8) categories of
expenditures/expenses that can
be used to account for
expenditures/expenses.
Expenditure/Expense Line Items
Within each category, there are
many line items used to account
for the different
expenditures/expenses
throughout the City of Aventura.
61
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:
• 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.
6%
• 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.
Grants and similar items are recognized as revenues as soon as all eligibility requirements
imposed by the provider have been met.
53
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 2023/24
audited financial statements. It accounts for all financial resources of the City, except
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,
54
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 2023/24 audited financial statements
this is a major fund of the City.
Police Education Fund Clio)
• 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.
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
611
and transportation, which in prior years was recorded in the Transportation and Street
Maintenance Fund, Fund 120. As of fiscal year 2023/24 audited financial statements this is
a major fund of the City.
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 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.
611
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.
Proprietary Funds
The Enterprise Fund is used to account for operations that are financed and operated in a
manner similar to a commercial enterprise, where the intent of the governing body is that the
costs of providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges, or where the governing body has decided that
periodic determination of the revenue earned, expenses incurred, and/or net income is
appropriate for capital maintenance, public policy, management control, accountability or
other purposes. Included in the budget is the following Enterprise Fund:
Stormwater Utility Fund (410)
• This fund is used to account for revenues and expenditures specifically earmarked for
the construction and maintenance of the City's stormwater drainage system.
The rest of this page has intentionally been left blank
61VA
Governmental Funds
General Fund MM 911 Fund
American Rescue Debt Service
Plan Act ("ARPA") Funds
Fund 11
Police Education Capital Projects
Fund on Fund
Transportation and Law Enforoement
Street Trust Fund
Maintenance Fund
11
Independent Federal Forfeiture
Transportation Funds
Trust (CITT) Fund
Building Fund
Proprietary Fund
tormwater Utility
Fund
The City of Aventura Budgeted Funds
Rescue Plan Police Street Transportation
General Act ('AIRPA' Education Maintenance Trust (CITT) Building 911
Fund Fund Fund Fund Fund Fund Fund
Law Federal Capital
Enforcement Forfeiture Debt Service Projects Stormwater Utility
Trust Fund Fund Funds Fund Fund
City Commission
Office of the City Manager
Legal Department
City Clerk's Office
Finance Department
Human Resources Department
Information Technology Department
Non- Departmental
Department
MPolice
Community Services Department
Arts & Cultural Center
Aventura City fo Excellence School
Don Soffer. High School
Works/Transportation
MPublic
Department
*Fund Budgeted in Separate Budget
59
Funds Excluded from the Adopted Budget
City of Aventura Police Officer's 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.
• As of fiscal year 2023/24 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
91h grade students. In August 2020 loth grade was added bringing the total enrollment to
415 students. In August 2021, the 111h grade will be added bringing the total enrollment to
620 students and in August 2022 the 121h grade was added to bring total projected
enrollment to 800 students.
• As of fiscal year 2023/24 audited financial statements, this is a major fund of the City.
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.
• Each Schools 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.
• The City has entered into a separate management agreement with CSUSA in which
CSUSA will provide the services necessary to organize, manage, staff, operate and
maintain both ACES and DSAHS.
The rest of this page has intentionally been left blank
[:3i1
American Rescue Transportation and
General Fund* Plan Act ("ARPA") Police Education Street Maintenance
Fund* Fund Fund
Citizens'
Independent Building Fund 911 Fund Debt Service Funds
Transportation
Trust (CITT) Fund*
Capital Projects Stormater Utility Law Enforcement Federal Forfeiture
Fund I Fund I Trust Fur I Fund
Aventura City of Don SofFer
Excellence School Aventura High
Fund* I School Fund*
In Operating Budget & ACFR
In Each School's Budget & ACFR
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)
Ended
Tax Roll
Personal
Exempt Real
Total Taxable
September Year
Real Property
Property
Property
Assessed Value
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
2026
2025
14,506,485,236
374,120,136
(691,828,976)
14,188,776,396
Note: (1) Florida Law requires that all property be assessed at current fair market value.
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 - 2025,
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 30th
consecutive year in FY 2025/26.
Total Taxable Assessed Value
On Billinn6j
$16. co
1.7261
$14.00 13 5`_
$12.51
$1200 $1137
$30.74 $1055
$990 $30.70 $3037 $1045
glom
$ 8.00
$ 5.00
$ 4.00
$ 2.00
2017 2019 2019 2020 2021 2022 2023 2024 2025
T otal T axah1, A--d Value in Billions M111age
2.0008
$1419 1.8�
1.6000
1.4000
12000
1.0000
0.8"
06000
0.4000
0.2000
iC"e6
The City of Aventura's millage rate is 1.7261 for fiscal year 2025/26. 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.
63
Tax Rate Comparison
In FY 2024/25, 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 2024/25:
Millage
Code
Municipality or
County Area
Operating
Millage
Debt Millage
Total Millage
3500
Doral
1.7166
0.4810
2.1976
2800
A\&-ntura
1.7261
-
1.7261
3100
Sunny Isles
1.8000
-
1.8000
3000
Uninc. County
1.9090
-
1.9090
3200
Miami Lakes
2.0732
-
2.0732
1200
Bal Harbour
2.1439
-
2.1439
2000
Pinecrest
2.3500
-
2.3500
3300
Palmetto Bay
2.3500
-
2.3500
3600
Cutler Bay
2.8332
-
2.8332
2400
Key Biscayne
2.9794
-
2.9794
1300
Bay Harbor Island
3.1728
-
3.1728
2200
Medley
3.2000
-
3.2000
2500
Sweetwater
3.5634
-
3.5634
0900
South Miami
3.9500
-
3.9500
1400
S u rfs i de
4.0000
-
4.0000
2700
Hialeah Gardens
4.6782
-
4.6782
2600
Virginia Gardens
4.8500
-
4.8500
0300
Coral Gables
5.5590
-
5.5590
2300
North Bay Village
5.7062
1.1666
6.8728
0200
Miami Beach
5.8522
0.2959
6.1481
2100
Indian Creek
5.9000
-
5.9000
1500
West Miami
5.9200
-
5.9200
1000
Homestead
5.9604
0.2772
6.2376
0700
North Miami Beach
6.1000
0.2232
6.3232
0400
Hialeah
6.3018
-
6.3018
1600
Florida City
6.3080
-
6.3080
0500
Miami Springs
6.8600
-
6.8600
3400
Miami Gardens
6.9363
0.4762
7.4125
0100
Miami
7.1364
0.2536
7.3900
0600
North Miami
7.4000
-
7.4000
1900
Golden Beach
7.6630
0.7370
8.4000
1100
Miami Shores
7.8000
0.1459
7.9459
1800
El Portal
8.3000
-
8.3000
0800
Opa-Locks
9.1630
-
9.1630
1700
Biscayne Park
9.4000
-
9.4000
Source: Miami -Dade County Office of the Property Appraiser - 2024 Adopted Millage Rates
Schedule
64
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
Evergla
Okeechobee Basi
il
FIND
SFWMD
*Based on fiscal year 2024/25 Tax Rates
**Depiction above is for representational purposes only and is not designed to exact
scale
2024/2025
Adopted
Taxing Authority
Millages
%
Miami -Dade County
8.1788
48.78%
Miami -Dade County School Board
6.6020
39.38%
South Florida Water Management District (SFWMD)
0.0948
0.57%
Everglades
0.0327
0.20%
Okeechobee Basin
0.1026
0.61%
Florida Inland Navigation District (FIND)
0.0288
0.17%
City of Aventura
1.7261
10.30%
Total Millage Rate
16.7658 100.00%
W
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
uu
Summary of All Funds
67
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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68
of A �e�l
" gz�,?
E T
e
IN BRIEF of
American
General Fund: Rescue Plan Act
$55,666,106 ("ARPA") Fund
$996,000
Transportation Street
Maintenance Fund:
$942,700
Budgeted Amount
by Fund:
BuildingFund:
$4,980,000
Debt Service Fund: Stormwater Utility Fund:
$2,440,121 $2,127,415
Police Education Fund:
$4,000
Citizens' Independent
Transportation Trust Fund:
$2,430,000
911 Fund:
$81,195
Capital Projects Fund:
$33,085
Numlro (:ic 0q Ccmdccc [Mdlg(�)gcccco b77
Property Values Increased:4.72% Millage Rate:1.7261 (30th Year Remained Constant)
Stormwater Utility Rates: I ERU = $6.175 FY 2025126 Total Budgeted Positions: 208
FY 2025126 General Fund Capital Outlay: $3,312,100 3% COLA for General COLA for PBA in
negotiations
Property Insurance
Increase:
2%
(P
Health Insurance
Increase:
69
NONE
PPO Dental
Insurance Increase:
7%
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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rite]
Summary of all Funds
Fiscal Year 2025/26
Operating & Capital Outlay
All Budgeted Funds Trends
$90,000,000
$80,000,000
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
$0
Actual Amount 2022/23 Actual Amount 2023/24 Amended Budget 2024/25
Revenues by Fund
Commission Approval
2025/26
■ Revenues
Expenditures/Expenses
Commission
Fund Actual Amount Actual Amount Amended Budget Half Year Actual Approval
# Fund 2022/23 2023/24 2024/25 2024/25 2025/26
001 General Fund $ 54,499,210 $ 60,321,131 $ 54,995,135 $ 35,953,239 $ 55,666,10E
101
American Rescue Plan Act
110
Police Education Fund
120
Transportation & Street Maint. Fund
121
Citizens' Independent Transportation Trust (CITT) Fund
164
Building Fund
180
911 Fund
230-291
Debt Service Funds
392
Capital Projects Fund
393-394
Aventura Charter High School Construction Fund
410
Stormwater Utility Fund
610
Law Enforcement Trust Fund
615-616
Federal Forfeiture Funds
Subtotal
Interfund Eliminations
Total Revenue
6,988,908
6,164,094
3,274,479
86,846
996,000
29,223
6,165
4,000
2,230
4,000
3,874,781
2,042,121
1,558,890
716,864
942,700
2,550,359
3,355,600
1,502,011
2,430,000
5,397,138
7,408,328
5,270,000
2,479,620
4,980,000
98,543
77,087
79,000
44,520
81,195
2,493,522
2,455,234
2,451,127
1,225,564
2,440,121
46,413
216,286
28,100
31,126
33,085
41,578
1,543,057
1,586,850
1,883,000
492,990
2,127,415
8,698
11,608
2,927
Revenues by Category
L,ommission
Actual Amount Actual Amount Amended Budget Half Year Actual Approval
Object Code # Category 2022/23 2023/24 2024/25 2024/25 2025/26
110000/319999 Locally Levied Taxes $ 30,525,176 $ 33,136,805 $ 33,632,951 $ 25,580,667 $ 35,579,68E
320000/329999
Licenses & Permits
11,331,580
13,838,607
10,010,000
4,196,247
10,070,000
330000/339999
Intergovernmental Revenues
15,319,996
14,326,249
11,628,676
3,546,542
9,077,316
340000/349999
Charges For Services
6,868,652
7,255,709
7,216,610
3,987,185
7,068,150
350000/359999
Fines & Forfeitures
4,255,700
4,166,746
3,093,990
1,276,152
2,744,000
360000/369999
Miscellaneous Revenues
3,336,907
6,007,534
2,315,260
1,940,466
2,065,000
380000/389999
Transfers/Debt Proceeds
3,414,712
4,136,110
3,059,157
1,225,564
3,063,386
399900/399999
Fund Balance
1,942,687
794,354
33,085
Total Revenues $ 75,052,723 $
82,867,760 $
72,899,331 $
42,547,177 $
69,700,622
VA
Subtotal
Summary of all Funds
Fiscal Year 2025/26
Operating & Capital Outlay
Expenditures/Expenses by Fund
Commission
Fund Actual Amount Actual Amount Amended Budget Half Year Actual Approval
# Fund 2022/23 2023/24 2024/25 2024/25 2025/26
001 General Fund $ 43,608,971 $ 53,682,165 $ 54,995,135 $ 25,814,428 $ 55,666,10E
101
American Rescue Plan Act
6,496,417
5,722,103
3,274,479
1,708,019
996,000
110
Police Education Fund
4,495
4,040
4,000
4,000
120
Transportation & Street Maint. Fund
3,059,065
772,267
1,558,890
463,023
942,700
121
Citizens' Independent Transportation Trust (CITT) Fund
1,814,340
3,355,600
862,578
2,430,000
164
Building Fund
4,831,662
5,974,093
5,270,000
2,214,699
4,980,000
180
911 Fund
91,082
81,598
79,000
8,675
81,195
230-291
Debt Service Funds
2,452,310
2,455,232
2,451,127
278,736
2,440,121
392
Capital Projects Fund
72,220
34,175
28,100
16,964
33,085
393-394
Aventura Charter High School Construction Fund
60,101
410
Stormwater Utility Fund
1,131,278
1,050,152
1,883,000
434,388
2,127,415
610
Law Enforcement Trust Fund
10,300
5,960
677
615-616
Federal Forfeiture Fund
56,973
85,181
(58,000)
Subtotal $
61,874,874 $
71,681,306 $
72,899,331 $
31,744,187 $
69,700,622
Interfund Eliminations $
(2,926,549) $
(7,089,301) $
(3,765,560) $
(1,578,765) $
(3,363,226
otal Expenditures/Expenses $
58,948,325 $
64,592,005 $
69,133,771 $
30,165,422 $
66,337,396
Expenditures/Expenses by Category
Commission
Actual Amount Actual Amount Amended Budget Half Year Actual Approval
abject Code # Category 2022/23 2023/24 2024/25 2024/25 2025/26
i10000/529999 Personal Services $ 27,393,729 $ 30,055,765 $ 30,878,120 $ 15,167,434 $ 31,869,212
530000/539999 Contractual Services
540000/549999 Other Charges & Services
550000/553999 Commodities
554000/599999 Other Operating Expenses
660000/669999 Capital Outlay
770000/779999 Debt Service 2,520,937 2,544,612 2,529,072 278,736 2,518,066
883000/883999 Grants & Aides 57,500 82,500 82,500
990000/999999 Transfer to Funds 2,926,549 7,089,301 3,765,560 1,578,765 3,363,226
Total Expenditures/Expenses $ 61,874,874 $ 71,681,306 $ 72,899,331 $ 31,744,187 $ 69,700,622
12,139,170 13,833,408 13,693,495 6,851,747 13,305,230
6,460,328 7,310,517 7,298,867 3,636,106 7,398,204
760,662 796,903 954,000 543,976 1,043,170
813,773 1,538,055 1,539,380 762,480 1,931,460
V00
Summary of all Funds
Fiscal Year 2025/26
Operating & Capital Outlay
Expenditures/Expenses by Department/Division
Dept. Commission
Div Actual Amount Actual Amount Amended Budget Half Year Actual Approval
# Department 2022/23 2023/24 2024125 2024/25 2025/26
Operating
10000
City Commission
$
213,695
$
341,748
$ 468,287
$ 176,143
$
452,420
15000
Office of the City Manager
1,390,745
1,648,665
1,595,502
639,544
1,258,621
25000
Legal
385,484
460,496
500,000
261,439
535,950
20000
City Clerk's Office
382,683
437,814
577,960
233,248
651,112
30000
Finance
1,122,924
1,160,012
1,225,102
565,723
1,408,421
35000
Human Resources
853,470
293,218
419,047
231,324
448,841
40000
Information Technology
1,211,434
1,097,936
1,250,539
557,703
1,634,434
45000
Police
22,849,744
25,573,690
26,161,344
13,085,720
27,468,484
50000
Community Development
4,808,311
6,013,046
4,957,404
2,528,309
4,888,756
55000
Community Services
4,139,546
4,817,727
5,627,334
2,940,368
6,105,332
60000
Public Works/Transportation
6,975,618
7,179,996
6,997,173
3,479,976
6,471,543
65000
Arts & Cultural Center
1,204,464
1,417,839
1,585,910
796,739
1,551,935
90000
Non -Departmental
2,029,544
3,092,461
2,998,260
1,465,507
2,671,428
Subtotal $
47,567,662
$
53,534,648
$ 54,363,862
$ 26,961,743
$
55,547,277
• Outlay:
10000
City Commission
$
4,687
$
$ 8,400
$ 8,393
$
1,300
15000
Office of the City Manager
31,341
21,905
4,000
2,660
5,600
25000
Legal
1,144
20000
City Clerk's Office
3,078
853
2,300
962
1,300
30000
Finance
7,558
2,999
6,400
962
3,600
35000
Human Resources
25,421
3,568
12,400
10,166
2,300
40000
Information Technology
451,433
751,722
854,788
557,594
1,212,000
45000
Police
2,232,378
1,409,665
1,498,769
401,619
1,629,085
50000
Community Development
53,670
10,316
19,230
18,221
48,900
55000
Community Services
3,902,761
4,901,900
508,544
353,394
157,200
60000
Public Works/Transportation
1,828,675
1,306,729
4,206,303
1,333,382
2,306,100
75000
Charter School
60,101
65000
Arts & Cultural Center
124,149
18,625
192,028
105,928
356,900
90000
Non -Departmental
133,330
26,963
275,825
49,162
90000
CIP Reserve
4,569,350
2,547,768
Subtotal $
8,859,726
$
8,455,245
$ 12,158,337
$ 2,842,443
$
8,272,053
Departmental:
• 95000 Transfer to Funds $ 2,926,549 $ 7,089,301 $ 3,765,560 $ 1,578,765 $ 3,363,226
45000 & 60000 Debt Service 2,520,937 2,544,612 2,529,072 278,736 2,518,066
15000 Grants & Aides 57,500 82,500 82,500
Subtotal $ 5,447,486 $ 9,691,413 $ 6,377,132 $ 1,940,001 $ 5,881,292
Total Expenditures/Expenses
Interfund Eliminations
Total Expenditures/Expenses
73
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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74
Comparative Budgeted Personnel Allocation Summary
10 - Year Presentation
2016/17
2017/18
2018/19
2019/20
2020/21
2021/22
2022/23
2023/24
2024/25
2025/26
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
3.0
3.0
3.0
3.0
2.0
4.0
5.0
5.0
6.0
3.0
Legal *
-
-
-
-
-
-
-
-
-
-
City Clerk's Office
2.0
2.0
2.0
2.0
2.0
2.0
2.0
2.5
3.5
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
2.0
Information Technology
6.0
6.0
6.0
6.0
6.0
5.0
5.0
5.0
6.0
6.0
Police
125.0
129.0
130.0
130.0
130.0
130.0
130.0
131.0
134.0
134.0
Community Development*****
9.0
9.0
9.0
9.0
7.0
7.0
3.4
3.4
3.4
3.3
Community Services
21.5
24.0
24.0
26.0
25.0
23.0
23.0
24.5
28.5
27.5
Public Works/Transportation******'
6.5
7.0
7.0
7.0
7.0
8.0
8.0
8.0
9.0
8.30
Building Fund
-
-
-
-
-
-
3.6
3.6
3.6
4.7
Stormwater Fund
-
-
-
-
-
-
-
-
-
1.70
Arts & Cultural Center *
-
-
-
-
-
-
-
-
-
-
ACES **
4.0
4.0
4.0
4.0
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
N/A
N/A
N/A
N/A
191.0
198.0
199.0
201.0
197.0
197.0
199.0
203.0
210.0
208.0
* 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.
******* The Public Works/Transportation Department of the General Fund has employees allocated to the Stormwater Fund.
75
Comparative Budgeted Personnel Allocation Summary
4 - Year Presentation
FTE
2021/22 2022123 2023124 2024125 2025126 2025126
City Commission 7.0 7.0 7.0
7.0
7.0
7.0
Office of the City Manager 4.0 5.0 5.0
6.0
3.0
3.0
Legal * - - -
-
-
-
City Clerk's Office 2.0 2.0 2.5
3.5
3.5
3.5
Finance 7.0 7.0 7.0
7.0
7.0
7.0
Human Resources**** - 1.0 2.0
2.0
2.0
2.0
Information Technology 5.0 5.0 5.0
6.0
6.0
6.0
Police 130.0 130.0 131.0
134.0
134.0
134.0
Community Development***** 7.0 3.4 3.4
3.4
3.3
3.3
Community Services 23.0 23.0 24.5
28.5
27.5
24.0
Public Works/Transportation******* 8.0 8.0 8.0
9.0
8.3
8.3
Building Fund - 3.6 3.6
3.6
4.7
4.2
Stormwater Fund - -
-
1.70
1.7
Arts & Cultural Center * - - -
-
-
ACES ** 4.0 4.0 4.0
N/A
N/A
N/A
Don Soffer Aventura H.S. *** N/A N/A N/A
N/A
N/A
N/A
Total 197.0 199.0 203.0
210.0
208.0
204.0
* Departmental staff is provided through contractual services.
** Prior to FY 2024/25, 4 Staff were included in the City Personnel counts. In FY 2024125 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.
******* The Public Works/Transportation Department of the General Fund has employees allocated to the Stormwater Fund.
Total Employees Citywide
FTE
Positions 2021/22 2022/23 2023/24
2024/25
2025/26
2025/26
Total Full -Time 182.0 186.0
190.0
199.0
200.0
200.0
Total Part -Time 15.0 13.0
13.0
11.0
8.0
4.0
Total 197.0 199.0
203.0
210.0
208.0
204.0
General Employees
FTE
Positions 2021/22 2022/23
2023/24
2024/25
2025/26
2025/26
Total Full -Time 99.0
101.0
104.0
109.0 110.0
110.0
Total Part -Time 15.0
13.0
13.0
11.0 8.0
4.0
Total 114.0
114.0
117.0
120.0 118.0
114.0
Employees covered under a Collective Bargaining Agreement
with Dade County Police Benevolent Association
FTE
Positions 2021/22
2022/23
2023/24
2024/25 2025/26
2025/26
Total Full -Time
Total Part -Time
Tota I
83.0 85.0 86.0 90.0 90.0 90.0
83.0 85.0 86.0 90.0 90.0 90.0
76
The chart below compiles the audited FY 2023/24 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 2024/25. Added or subtracted to the FY 2024/25 estimated Fund Balance is the FY 2025/26 budgeted estimated
savings or use arriving at the estimated fund balance for the fiscal year being budgeted, FY 2025/26.
Fund Balance Schedule
Governmental Funds
Special Revenue Funds
Transportation
Citizens'
American Rescue
and Street
Independent
Plan Act ("ARPA")
Police Education
Maintenance
Transportation
General Fund
Fund
Fund
Fund
Trust (CITT) Fund
Building Fund
911 Fund
FY 2023/24 Audited Fund Balance:
Nonspendable
$ 1,169,921
$ -
$ -
$ -
$ 1,456,560 $
-
$
-
Restricted
-
807,570
37,245
8,710,957
-
3,630,584
66,525
Committed
7,988,970
-
-
-
-
-
Assigned
620,606
Unassigned/Unrestricted
53,061,814
-
-
-
(720,540)
-
-
FY 2023/24 Total Fund Balance/Net Position
$ 62,841,311
$ 807,570
$ 37,245
$ 8,710,957
$ 736,020 $
3,630,584
$
66,525
Budgeted FY 2024/25 Estimated Savings/(Use)
to/of Fund Balance/Net Position
$ 2,056,632
$ (353,979) $
-
$ (109,955) $
(147,495) $
374,060
$
-
FY 2024/25 Estimated Fund Balance/Net Position
$ 64,897,943
$ 453,591
$ 37,245
$ 8,601,002
$ 588,525 $
4,004,644
$
66,525
FY 2025/26 Estimated Savings/(Use) to/of Fund
Balance/Net Position
$ 1,563,864
$ -
$ -
$ 216,540
$ 496,555 $
51,111
$
-
FY 2025/26 Estimated Fund Balance/Net Position
$ 66,461,807
$ 453,591
$ 37,245
$ 8,817,542
$ 1,085,080 $
4,055,755
$
66,525
Fund Balance %Change (FY25 to FY26)
2.41 %
0.00 %
0.00 %
2.52 %
84.37 %
1.28 %
0.00 %
General Fund Revenues
$ 55,666,106
FY 2023/24 Unassigned General Fund Balance %of
General Fund Revenues
95 % Agrees with City Policy of not less than 10% and is assumed to grow in the coming years
based on the schedule above.
City of Aventu ra
Fund Balance Schedule
Governmental Funds
Proprietary Fund
Special Revenue Funds
Enterprise Fund
Law Enforcement
Trust Fund**
Federal Forfeiture
Fund**
Debt Service
Funds
Capital Projects
Fund
Stormwater Utility
Fund
FY ZU23124 Audited Fund balance:
Nonspendable
$
- $
- $
- $
- S
Restricted
154,692
464,817
376,330
913,169
Committed
-
-
-
-
Assigned
-
Unassigned/Unrestricted
-
-
-
-
2,618,186
FY 2023/24 Total Fund Balance/Net Position
$
154,692 $
464,817 $
376,330 $
913,169 $
2,618,186
Budgeted FY 2024/25 Estimated Savings/(Use)
to/of Fund Balance/Net Position
$
- $
- $
- $
(28,100) $
835,500
FY 2024/25 Estimated Fund Balance/Net Position
$
154,692 $
464,817 $
376,330 $
885,069 $
3,453,686
FY 2025/26 Estimated Savings/(Use) to/of Fund
Balance/Net Position
$
- $
- $
- $
(33,085) $
219,698
FY 2025/26 Estimated Fund Balance/Net Position $ 154,692 $ 464,817 $ 376,330 $ 851,984 $ 3,673,384
Fund Balance %Change (FY25 to FY26) 0 % 0 % 0 % 4% 6 %
* For detailed information of Fund Balances definitions and restrictions, please see the narrative of the Budget Document and/or the City's Annual Comprehensive Financial Report
** If anticipated expenditures are not known during the budget process, these funds will be amended at year-end to comply with 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 2024/25, estimated fund balance to the next year, FY 2025/26, are shown and
changes of 10% or more will be explained.
77
Fund Balance Analysis
General Fund (001)
An estimated savings of $1,563,864 will be put into CIP Reserve in the Non -Departmental
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 $216,540 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 $496,555 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 $51,111 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 $33,085 will be used from the Carryover Revenue in the Capital Projects
Fund designated for Police use to allow for the expenditures in the FY 2025/26 budget.
Stormwater Utility Fund (410)
An estimated savings of $219,698 will be put into CIP Reservice in this fund to be utilized
in coming years as shown in the CIP projections for drainage projects.
78
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
General Fund
79
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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80
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
70,000,000
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
Actual Amount 2022/23 Actual Amount 2023/24 Amended Budget 2024/25 Commission Approval
2025/26
Revenue Proiections Summa
■ Revenues
Expenditures
commission
Actual Amount Actual Amount Amended Budget Half Year Actual Approval
Category 2022/23 2023/24 2024/25 2024/25 2025/26
Current Revenues $ 54.499.210 $ 60.321.131 $ 54.633.467 $ 35.772.405 $ 55.666.106
Carryover - - 361,668 180,834 -
_ Total Revenues $ 54,499,210 $ 60,321,131 $ 54,995,135 $ 35,953,239 $ 55,666,106
Expenditures Summary
Dept. 9 Commission
Div Actual Amount Actual Amount Amended Budget Half Year Actual Approval
# Department 2022/23 2023/24 2024/25 2024/25 2025/26
00110000
City Commission $
213,695 $
341,748 $
468,287 $
176,143 $
452,420
00115000
Office of the City Manager
1,390,745
1,648,665
1,595,502
639,544
1,258,621
00125000
Legal
385,484
460,496
500,000
261,439
535,950
00120000
City Clerk's Office
382,683
437,814
577,960
233,248
651,112
00130000
Finance
1,122,924
1,160,012
1,225,102
565,723
1,408,421
00135000
Human Resources
219,220
291,218
419,047
231,324
448,841
00140000
Information Technology
1,211,434
1,097,936
1,250,539
557,703
1,634,434
00145000
Police
22,731,867
25,474,541
26,078,344
13,076,368
27,383,289
00150000
Community Development
525,371
581,992
687,424
331,831
618,732
00155000
Community Services
4,139,546
4,817,727
5,627,334
2,940,368
6,105,332
00160000
Public Works/Transportation
3,251,128
3,618,814
3,429,113
1,918,472
3,251,721
00165000
Arts & Cultural Center
1,204,464
1,417,839
1,585,910
796,739
1,551,935
00190000
Non -Departmental
2,019,154
3,092,461
2,998,260
1,465,507
2,671,428
Subtotal $
38,797,715 $
44,441,263 $
46,442,822 $
23,194,409 $
47,972,236
CapitalOutlay
00110000
City Commission $
4,687 $
- $
8,400 $
8,393 $
1,300
00115000
Office of the City Manager
31,341
21,905
4,000
2,660
5,600
00125000
Legal
1,144
-
-
-
-
00120000
City Clerk's Office
3,078
853
2,300
962
1,300
00130000
Finance
7,558
2,999
6,400
962
3,600
00135000
Human Resources
7,609
3,568
12,400
10,166
2,300
00140000
Information Technology
255,266
188,644
141,000
6,310
216,000
00145000
Police
1,177,870
763,488
1,470,669
442,655
1,596,000
00150000
Community Development
25,020
3,791
1,300
-
13,300
81
Commission
Actual Amount Actual Amount Amended Budget Half Year Actual Approval
Departmen 2022/23 2023/24 2024/25 2024/25 2025/26
00155000
Community Services
145,219
1,316,444
236,852
89,125
157,200
00160000
Public Works/Transportation
435,258
196,071
464,864
242,431
958,600
00165000
Arts & Cultural Center
124,149
18,625
192,028
105,928
356,900
00190000
Non -Departmental
133,330
26,963
275,825
49,162
-
00190000
CIP Reserve
-
-
2,418,300
-
1,563,864
Subtotal
$
2,351,529
$
2,543,351
$
5,234,338
$
958,754
$
4,875,964
Debt Service
$
68,627
$
87,250
$
77,945
$
-
$
77,945
Grants & Aides
-
57,500
82,500
82,500
-
Transfer to Funds
2,391,100
6,552,801
3,157,530
1,578,765
2,739,961
Subtotal
$
2,459,727
$
6,697,551
$
3,317,975
$
1,661,265
$
2,817,906
Total
$
43,608,971
$
53,682,165
$
54,995,135
$
25,814,428
$
55,666,106
* Police Off -duty Services Fund amounts are reflected in the General Fund
82
General Fund - 001
Fiscal Year 2024/25
Revenue Projections Summary by Category
Commission
Object Actual Amount Actual Amount Amended Budget Half Year Actual Approval
Code Category 2022/23 2023/24 2024/25 2024/25 2025/26
310000/319999
Locally Levied Taxes $
29,956,302 $
32,615,805 $
33,097,951 $
25,303,279 $
35,056,685
320000/329999
Licenses & Permits
5,754,736
5,683,255
4,785,000
1,783,172
5,125,000
330000/339999
Intergovernmental Revenues
5,944,655
5,693,621
5,463,176
2,364,728
5,396,421
340000/349999
Charges for Services
5,372,541
5,789,648
5,716,610
3,545,058
4,975,735
350000/359999
Fines & Forfeitures
4,212,371
4,159,413
3,089,990
1,273,992
2,740,000
360000/369999
Miscellaneous Revenues
2,378,993
4,698,513
1,872,710
1,502,176
1,749,000
380000/389999
Transfer from Funds
535,449
1,680,876
608,030
-
623,265
3800001389999
Debt Proceeds
344,163
-
-
-
-
399900/399999
Fund Balance
-
-
361,668
180,834
-
Total Revenues $
54,499,210 $
60,321,131 $
54,995,135 $
35,953,239 $
55,666,106
Expenditures Summary by Category
Commission
Object Actual Amount Actual Amount Amended Budget Half Year Actual Approval
Code Category 2022/23 2023/24 2024/25 2024/25 2025/26
510000/529999
Personal Services $
26,389,221 $
29,660,222 $
30,465,372 $
14,970,286 $
31,078,782
530000/539999
Contractual Services
5,062,082
5,842,809
6,372,935
3,361,412
6,756,525
540000/549999
Other Charges & Services
6,333,067
7,221,549
7,200,535
3,630,777
7,302,169
550000/553999
Commodities
756,623
786,118
941,700
530,133
1,030,170
554000/599999
Other Operating Expenses
256,722
930,565
1,462,280
701,801
1,804,590
Total Operating Expenditures $
38,797,715 $
44,441,263 $
46,442,822 $
23,194,409 $
47,972,236
660000/669999
Capital Outlay $
2,351,529 $
2,543,351 $
5,234,338 $
770000/779999
Debt Service
68,627
87,250
77,945
883000/883999
Grants & Aides
-
57,500
82,500
990000/999999
Transfer to Funds
2,391,100
6,552,801
3,157,530
Total Expenditures $
43,608,971 $
53,682,165 $
54,995,135 $
958,754 $
4,875,964
-
77,945
82,500
-
1,578,765
2,739,961
25,814,428 $
55,666,106
83
City of Aventura
General Fund - 001
Fund Balance Analysis
Fiscal Year 2024/25
Revenue Projections
Commission
Actual Amount Actual Amount Amended Budget Half Year Actual Approval
Category 2022/23 2023/24 2024125 2024125 2025/26
$ - $ - $ 361.668 $ 180.834 $
Locally Levied Taxes
Property Taxes $
18,820,560 $
20,744,917 $
22,417,951 $
20,245,824 $
23,766,685
Section 185 Premium Tax
476,859
599,490
475,000
-
525,000
Utility Taxes
7,973,972
8,421,360
7,530,000
3,154,704
7,990,000
Unified Comm. Tax
1,682,170
1,701,154
1,675,000
701,812
1,675,000
City Business Tax
1,002,741
1,148,884
1,000,000
1,200,939
1,100,000
Subtotal $
29,956,302 $
32,615,805 $
33,097,951 $
25,303,279 $
35,056,685
Licenses & Permits
5,754,736
5,683,255
4,785,000
1,783,172
5,125,000
Intergovernmental Revenues
5,944,655
5,693,621
5,463,176
2,364,728
5,396,421
Charges for Services
5,372,541
5,789,648
5,716,610
3,545,058
4,975,735
Fines & Forfeitures
4,212,371
4,159,413
3,089,990
1,273,992
2,740,000
Miscellaneous
2,378,993
4,698,513
1,872,710
1,502,176
1,749,000
Interfund Transfers In
535,449
1,680,876
608,030
-
623,265
Debt Proceeds
344,163
-
-
-
-
Subtotal $
24,542,908 $
27,705,326 $
21,535,516 $
10,469,126 $
20,609,421
Total Revenues $ 54,499,210 $ 60,321,131 $ 54,633,467 $ 35,772,405 $ 55,666,106
Expenditures
Commission
Object Actual Amount Actual Amount Amended Budget Half Year Actual Approval
Code Category 2022/23 2023124 2024125 2024125 2025/26
00110000 City Commission $ 213,695 $ 341,748 $ 468,287 $ 176,143 $ 452,420
00115000
Office of the City Manager
00125000
Legal
00120000
City Clerk's Office
00130000
Finance
00135000
Human Resources
00140000
Information Technology
00145000
Police
00150000
Community Development
00155000
Community Services
00160000
Public Works/Transportation
00165000
Arts & Cultural Center
00190000
Non -Departmental
-
Total Operating Expenditures
Capital Outlay
Debt Service
Grants & Aides
Interfund Transfers Out
=Total Expenditures/Uses
1,390,745
1,648,665
1,595,502
639,544
1,258,621
385,484
460,496
500,000
261,439
535,950
382,683
437,814
577,960
233,248
651,112
1,122,924
1,160,012
1,225,102
565,723
1,408,421
219,220
291,218
419,047
231,324
448,841
1,211,434
1,097,936
1,250,539
557,703
1,634,434
22,731,867
25,474,541
26,078,344
13,076,368
27,383,289
525,371
581,992
687,424
331,831
618,732
4,139,546
4,817,727
5,627,334
2,940,368
6,105,332
3,251,128
3,618,814
3,429,113
1,918,472
3,251,721
1,204,464
1,417,839
1,585,910
796,739
1,551,935
2,019,154
3,092,461
2,998,260
1,465,507
2,671,428
$ 38,797,715 $
44,441,263 $
46,442,822 $
23,194,409 $
47,972,236
$ 2,351,529 $
2,543,351 $
2,816,038 $
958,754 $
3,312,100
68,627
87,250
77,945
-
77,945
-
57,500
82,500
82,500
-
2,391,100
6,552,801
3,157,530
1,578,765
2,739,961
$ 43,608,971 $
53,682,165 $
52,576,835 $
25,814,428 $
54,102,242
Ending Fund Balance Designated for Capital
Improvements $ 10,890,239 $ 6,638,966 $ 2,418,300 $ 10,138,811 $ 1,563,864
84
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Revenue Projections
85
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
This page has intentionally been left blank
MI
General Fund - 001
Fiscal Year 2025/26
00100000
Revenue Projections Summary by Category
General Fund Revenues Trend
$70,000,000 ■ Fund Balance
$60,000,000 Debt Proceeds
$50,000,000 ■ Transfers
$40,000,000 ' ■ Miscellaneous Revenues
$30,000,000 Fines & Forfeitures
$20,000,000 Charges For Services
$10,000,000 Intergovernmental Revenues
$- ■ Licenses & Permits
Actual Amount Actual Amount Amended Commission
2022/23 2023/24 Budget Approval ■ Locally Levied Taxes
2024/25 2025/26
Commission
Object Actual Amount Actual Amount Amended Budget Half Year Actual Approval
Code # Category 2022/23 2023/24 2024/25 2024/25 2025/26
Locally Levied
Taxes
311000
Ad Valorem Taxes -Current $
18,319,511 $
20,135,103 $
22,217,951 $
20,232,802 $
23,266,685
311010
Ad Valorem Taxes -Delinquent
501,049
609,814
200,000
13,022
500,000
312520
Section 185 Premium Tax
476,859
599,490
475,000
-
525,000
314100
Utility Tax -Electric
6,290,108
6,496,675
6,000,000
2,565,991
6,310,000
314300
Utility Tax -Water
1,654,524
1,893,667
1,500,000
573,573
1,650,000
314400
Utility Tax -Gas
29,340
31,018
30,000
15,140
30,000
315900
Unified Communications Tax
1,682,170
1,701,154
1,675,000
701,812
1,675,000
316100
City Business Tax
1,002,741
1,148,884
1,000,000
1,200,939
1,100,000
Subtotal $
29,956,302 $
32,615,805 $
33,097,951 $
25,303,279 $
35,056,685
Licenses &
Permits
323100
Franchise Fee -Electric $
4,777,744 $
4,598,665 $
3,950,000 $
1,372,812 $
4,215,000
323400
Franchise Fee -Gas
117,189
156,844
100,000
59,128
135,000
323700
Franchise Fee -Solid Waste
841,898
927,486
700,000
350,945
750,000
323900
Franchise Fee -Towing
-
-
20,000
-
20,000
329100
Engineering Permits
17,905
260
15,000
287
5,000
Subtotal $
5,754,736 $
5,683,255 $
4,785,000 $
1,783,172 $
5,125,000
Intergovernmental
Revenues
331220
Bulletproof Vests $
5,960 $
2,486 $
$
- $
331245
Aggressive Driving Program
-
-
401
331230
Justice Assistance Grant
-
6,053
-
331240
FEMA
164,203
5,919
-
-
334200
Miscellaneous State Grants
-
26,618
23,609
135,000
334490
Maintenance Agreement Payment
9,507
12,676
12,676
3,169
12,676
335125
State Revenue Sharing
1,368,005
1,398,393
1,325,500
608,306
1,173,745
335150
Alcoholic Beverage License
29,585
36,724
30,000
3,118
30,000
335180
Half Cent Sales Tax
4,306,212
4,158,970
4,000,000
1,713,750
4,000,000
334450
Fuel Tax Refund
9,198
-
-
-
-
337900
Grants from Local Gov - County
-
-
50,000
-
-
338200
County Business Tax
51,985
45,782
45,000
12,375
45,000
Subtotal $
5,944,655 $
5,693,621 $
5,463,176 $
2,364,728 $
5,396,421
87
General Fund - 001
Fiscal Year 2025/26
00100000
Revenue Projections Summary by Category
Commission
Object Actual Amount Actual Amount Amended Budget Half Year Actual Approval
Code # Category 2022/23 2023/24 2024/25 2024/25 2025/26
Charges For
Services
341920
DSAHS Insurance $
- $
- $
200,000 $
185,632 $
-
341900
Election Filing Fees
-
900
-
(100)
341910
Lien Search Fees
85,400
81,251
80,000
31,900
50,000
342100
Police Detail Billing
366,427
669,584
450,000
410,837
450,000
342120
ACES & DSAHS Police Officer
-
173,235
370,515
-
-
342110
Police Services Agreement
1,516,426
1,635,238
2,096,095
838,844
1,715,735
342500
Development Review Fees
214,901
131,100
150,000
62,900
130,000
347200
Parks & Recreation Fees
996,232
854,614
700,000
829,363
800,000
347210
Community Center Fees
887,394
844,836
600,000
625,545
700,000
347220
Membership & Guest Fees
125,956
64,651
55,000
113,276
75,000
347400
Founders Day
24,200
13,500
15,000
21,500
20,000
347250
Summer Recreation
673,928
752,640
450,000
66,095
550,000
347300
AACC Fees and Rentals
481,677
568,099
550,000
359,266
485,000
Subtotal $
5,372,541 $
5,789,648 $
5,716,610 $
3,545,058 $
4,975,735
351500
County Court Fines
$ 234,879
$
266,851
$
240,000
$
114,330
$
240,000
354100
Code Violation Fines
165,190
180,925
100,000
50,294
100,000
354200
Intersection Safety Camera Program
3,812,302
3,711,637
2,749,990
1,092,551
2,100,000
354300
Redspeed
-
-
-
16,817
300,000
Miscellaneous
Revenues
Subtotal
$ 4,212,371
$
4,159,413
$
3,089,990
$
1,273,992
$
2,740,000
361100
Interest Earnings
$ 2,279,969
$
3,973,025
$
1,763,210
$
1,424,703
$
1,500,000
364000
Sale of Assets
25,134
123,083
5,000
2,245
5,000
364500
Lost/Abandoned Property
5,243
-
-
-
-
364500
Evidence
36,568
-
366100
Developer Contributions
-
500,000
-
-
-
369910
Convenience Fee
-
51,982
84,500
33,653
69,000
369350
Opiod Settlment
5,254
11,508
-
7,255
-
369900
Miscellanous Revenues
26,825
38,915
20,000
16,902
25,000
369920
Kiosk Revenue
-
-
-
17,418
150,000
Subtotal
$ 2,378,993
$
4,698,513
$
1,872,710
$
1,502,176
$
1,749,000
381164
Transfer from Building Fund
$ 535,449
$
536,500
$
608,030
$
-
$
623,265
381191
Transfer from DSAHS
-
1,144,376
-
-
-
Subtotal
$ 535,449
$
1,680,876
$
608,030
$
$
623,265
Debt Proceeds
Proceeds from Note
$ 344,163
$
-
$
-
$
$
-
Fund Balance
Subtotal
$ 344,163
$
$
-
$
$
399900
Carryover
$ -
$
$
361,668
$
180,834
$
Subtotal
$ -
$
$
361,668
$
180,834
$
Total General Fund Revenue $ 54,499,210 $ 60,321,131 $ 54,995,135 $ 35,953,239 $ 55,666,106
88
General Fund - 001
Fiscal Year 2025/26
Revenue Proiection Rationale
Object
Code #
Category
Commission
Approval
2025126
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 $14,188,776,396.
This amount is $639,551,682 or 4.72% more than last year. The ad valorem millage
levy for fiscal year 2025/26 is recommended to be 1.7261, which is the same rate
Ad Valorem Taxes-
adopted last year. This will generate $23,266,685 compared to last year's amount
311000
Current
$ 23,266,685
of $22,217,951.
This represents the 30th 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, but 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
N b
�b\tip \Lh
1�\0'
L�L��o\�y L�\L�\L� L��3\'v LL��4\
89
General Fund - 001
Fiscal Year 2025/26
Revenue Proiection Rationale
Object
Code #
Category
Commission
Approval
2025/26
Comment
This revenue source is derived by those taxpayers who do not pay their taxes by
Ad Valorem Taxes-
March 315t of any given year. On average the total revenue received in this
311010
Delinquent
500,000
category is minimal when compared to the total Ad Valorem taxes collected.
Ad Valorem Taxes - Delinquent
$800,000
$600,000
$400,000
$200,000
C�
O\�ti y\�ti �\�3 �\tiR �\�h 110,
�Oy�\ti0
Section 185 Premium
Revenue received from a percentage of insurance policies on property with the City
312520
Tax
525,000
of 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
314100
Utility Tax -Electric
6,310,000
projection is based on actual collections for the past two (2) fiscal years.
Utility Tax - Electric
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
0I11
General Fund - 001
Fiscal Year 2025/26
Revenue Proiection Rationale
Object
Code #
Category
Commission
Approval
2025/26
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
314300
Utility Tax -Water
1,650,000
based on actual collections for 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
314400
Utility Tax -Gas
30,000
projection is based on actual collections 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
011
General Fund - 001
Fiscal Year 2025/26
Revenue Proiection Rationale
Object
Code #
Category
Commission
Approval
2025/26
Comment
Effective October 1, 2001, the Unified Communications Tax replaced municipal
utility taxes and franchise fees on all telecommunication, cable and other
Unified
communication services. The projection is based on actual collections in the current
315900
Communications Tax
1,675,000
fiscal year.
Unified Communications Tax
$2,200,000
$2,000,000
$1,800,000
$1,600,000
$1,400,000
tu
—
$1,200,000
\�O
Te\ti� TO
�O�O\�ti �O�y\�ti �0��\,ti'� �0��\�b �0��\�� T4)\��
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
316100
City Business Tax
1,100,000
anticipated collections in the current fiscal year.
City Business Tax
$1,000,000
$750,000
$500,000
$250,000
%\tip
E*X
General Fund - 001
Fiscal Year 2025/26
Revenue Proiection Rationale
Object
Code #
Category
Commission
Approval
2025/26
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
Franchise Fee-
that has been budgeted is based on a conservative projection that was prepared
323100
Electric
4,215,000
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
323400
Franchise Fee -Gas
135,000
Agreement which was adopted on June 11, 2019 (Ordinance No. 2019-10).
Franchise Fee -Gas
$160,000
$140,000
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
.
10
93
General Fund - 001
Fiscal Year 2025/26
Revenue Proiection Rationale
Object
Code #
Category
Commission
Approval
2025/26
Comment
The City issues solid waste franchises to the private sector for all areas of the City.
Franchise Fee -Solid
In addition a fee of 10% was adopted for the private companies to utilize the City's
323700
Waste
750,000
rights -of -way. The amount projected is based on historical collections.
Franchise Fee -Solid Waste
$1,000,000
$900,000
$800,000
$700,000
$600,000
$500,000
$400,000
\,ti0
�O�O�y\,y'L�O��\,y'' �0��\��
The amount budgeted is based on a franchise agreement for towing services within
323900
Franchise Fee -Towing
20,000
our 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
329100
Engineering Permits
5,000
collections in the current fiscal year and projected activity for next year.
Miscellaneous State
Funding from Florida Inland Navigation District for half of the cost of a new Police
334200
Grants
135,000
boat
Maintenance
Funds provided by FDOT to maintain Medians and Rights -of -Way along Biscayne
334490
Agreement Payment
12,676
Boulevard.
94
General Fund - 001
Fiscal Year 2025/26
Revenue Proiection Rationale
Object
Code #
Category
Commission
Approval
2025/26
Comment
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 2025/26 and will be deposited into the
General Fund. This is based on the percentage from the current fiscal year as new
State Revenue
numbers have not been released yet. The remainder is deposited to the
335125
Sharing
1,173,745
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
Various alcoholic beverage license taxes are levied on manufacturers, distributors,
vendors and sales agents of alcoholic beverages in the State. The tax is collected
Alcoholic Beverage
by the State and distributed back to the City. The City's share is approximately 38%
335150
License
30,000
of the proceeds of the tax collected within the City.
This revenue source represents Yz 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
335180
Half Cent Sales Tax
4,000,000
current fiscal year and 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
General Fund - 001
Fiscal Year 2025/26
Revenue Proiection Rationale
Object
Code #
Category
Commission
Approval
2025/26
Comment
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
338200
County Business Tax
45,000
of the County's revenues are remitted to the City.
County Business Tax
$52,000
$50,000
$48,000
$46,000
$44,000
$42,000
$40,000
lb\ti� 1 \0,
341910
Lien Search Fees
50,000
Revenue resulting from requests for City lien searches
Estimated amount of revenue generated by off duty details provided to the City's
342100
Police Detail Billing
450,000
businesses and condominium associations
Police Services
This amount represents the contractual cost to be paid by Aventura Mall for an
342110
Agreement
1,715,735
increase in the level of policing services that was negotiated in FY 2016/17.
These are fees charged to developers for costs associated with the
Development Review
interdepartmental review of new development proposals such as site plans and
342500
Fees
130,000
plats.
Parks & Recreation
This includes non-resident fees for entering the park and user fees associated with
347200
Fees
800,000
the various programs at Founders Park and Waterways Park
Community Center
Fees charged for the various programs provided at the Community Recreation
347210
Fees
700,000
Center
Membership & Guest
Membership fees and guest fees charged for use of the Community Recreation
347220
Fees
75,000
Center
347400
Founders Day
20,000
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
347250
Summer Recreation
550,000
and projected activity for next year.
AACC Fees and
This represents anticipated revenue of $185,000 from rentals and $300,000 from
347300
Rentals
485,000
self 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
351500
County Court Fines
240,000
actual revenues for the current period.
Oil
General Fund - 001
Fiscal Year 2025/26
Revenue Proiection Rationale
Object
Code #
Category
Commission
Approval
2025/26
Comment
Revenues in this category are generated when the owner of property within the
354100
Code Violation Fines
100,000
City's corporate limits violates a City code.
Intersection Safety
Revenues generated from the Intersection Safety Camera Program. Projection is
354200
Camera Program
2,100,000
based on conservative historical data.
Revenues generated from the School zone speed camera program. Projection is
354300
Redspeed
300,000
conservative as this is a new program with no 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 rate and the amount of pooled dollars available for
361100
Interest Earnings
1,500,000
investment.
364000
Sale of Assets
5,000
Revenue resulting from the sale of old/obsolete and surplus assets
Revenue resulting from the credit card convience fees paid by the City's
369910
Convenience Fee
69,000
customers/residents. This account has offsetting expenditures.
Miscellaneous
369900
Revenues
25,000
Any other revenues not otherwise classified.
369920
Kiosk Revenue
150,000
Revenue received from Smart Kiosks throughout the City
Transfer from
This amount represents the costs for the services that are provided to the Building
381164
Building Fund
1 623,265
IFund from the Departments in the General Fund.
Total Revenues $ 55,666,106
Ofl
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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M]
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
City Commission
OR]
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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11116
City Commission
Fiscal Year 2025/26
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
lquality of life for all residents.
City Commission Trends
$500,000
$450,000 F
$400,000
$350,000
$0,000
$25250,000
$200,000
$150,000
$0,000
$5
$50,000 WIN
Actual Actual Amended Commission
Amount Amount Budget Approval
2022/23 2023/24 2024/25 2025/26
Capital Outlay
Other Operating Expenses
Commodities
Other Charges & Services
■ Personal Services
Actual
Actual
Amended
Half Year
Commission
Amount
Amount
Budget
Actual
Approval
Object Code # Category 2022/23
2023/24
2024/25
2024/25
2025/26
510000/529999 Personal Services $ 65,096
$ 155,111
$ 224,890
$ 81,048
196,455
540000/549999 Other Charges & Services
85,663
128,259
160,397
67,530
160,265
550000/553999 Commodities
23,791
9,050
16,000
11,553
21,500
554000/599999 Other Operating Expenses
39,145
49,328
67,000
16,012
74,200
otall Operating Expenditures $
213,695 $
341,748 $
468,287 $
176,143
452,420
660000/669999 Capital Outlay
4,687
8,400
8,393
1,300
Total Expenditures $
218,382 $
341,748 $
476,687 $
184,536
453,720
1191
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
This page has intentionally been left blank
Citv Commission
Mayor 0)
Commissioners (6)
Mayor
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
Commissioner
1.0
1.0
1.0
1.0
City Commission11
Fiscal Year 2025/26
00110000
Actual
Actual
Amended
Half Year
Commission
Amount
Amount
Budget
Actual
Approval
Object Code # Category 2022/23
2023/24
2024/25
2024/25
2025/26
512000 Commission Salaries $
55,321 $
54,660 $
55,000 $
23,762 $
55,000
521000 FICA
9,393
11,075
14,068
5,219
14,364
523000 Health, Life & Disability
82
89,023
155,583
51,893
126,842
524000 Workers' Compensation
300
353
239
174
249
Subtotal $
65,096 $
155,111 $
224,890 $
81,048
196,455
Other
540000
Travel & Per Diem
$
-
$
10,207
$
15,000
$
7,157
$
15,000
540010
Legislative Expenses
80,759
103,798
128,897
60,373
132,765
546030
R&M - Office Equipment
3,500
-
4,000
-
-
548070
Events & Sponsorships
1,404
14,254
12,500
-
12,500
Commodities
Subtotal
$
85,663
$
128,259
$
160,397
$
67,530
160,265
551000
Office Supplies
$
1,898
$
955
$
1,000
$
1,241
$
1,500
552060
Other Operating Supplies
21,893
8,095
15,000
10,312
20,000
Subtotal
$
23,791
$
9,050
$
16,000
$
11,553
21,500
Other Operating
554000
Subscriptions & Memberships
$
15,043
$
20,122
$
22,000
$
15,222
$
22,000
555000
Conferences & Seminars
24,102
29,206
45,000
790
52,200
Subtotal
$
39,145
$
49,328
$
67,000
$
16,012
74,200
CapitalOutlay
664010
Computer Equipment <$5,000
$
-
$
-
$
8,400
$
8,393
$
1,300
664080
Equipment>$5,000
4,687
-
-
-
-
Subtotal
$
4,687
$
-
$
8,400
$
8,393
1,300
Total City Commission $ 218,382 $ 341,748 $ 476,687 $ 184,536 453,720
Prior to FY 2025/26, the Capital Outlay was budgeted in the Capital Outlay Department. For comparision purposes, it is being
shown in this department for the prior years.
f[•L!
City Commission
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
512000
Commission Salaries
$ 55,000
(1) Mayor & (6) Commissioners
521000
FICA
14,364
Social Security & Medicare taxes
Estimated annual employee costs for health, dental, life & disability
523000
Health, Life & Disability
1263842
insurance benefits
524000
Workers' Compensation
249
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
540000
Travel & Per Diem
153000
trainings throughout the year
$18,966.30 established per Commissioner to offset expenditures incurred
540010
Legislative Expenses
1323765
in the performance of their official duties
548070
Events & Sponsorships
123500
Donations made by the City Commission for High School
551000
Office Supplies
1,500
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.
552060
Other Operating supplies
203000
food 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
Subscriptions &
of Cities, National League of Cities & other miscellaneous subscriptions &
554000
Memberships
223000
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, seminars and dinner meetings at
555000
Conferences & Seminars
52,200
organizations
Computer Equipment
This project consists of the replacement and upgrade of computer
664010
<$53000
13300
equipment
Total City Commission $ 453,720
111R
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
This page has intentionally been left blank
`11r
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Office of the City Manager
f[ofl
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
This page has intentionally been left blank
`IIR
Office of the City Manager
Fiscal Year 2025/26
Departmental Budget Summary
Department Description
Office of the City Manager maintains a City government structure that represents the needs of the community and provides quality
(ices in an efficient, businesslike and professional manner. Responsible for the overall management of all functions and activities of
City's operations, preparation of the annual budget and 5-year CIP document and ensures the propert implementation of policies
ordinances adopted by the City Commission. The Office of the City Manager provides recommendations and solutions to
imunity concersn and utilizes a customer service focus process to respond to citizen requests.
$1,800,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
Office of the City Manager Trends
�J
■ Grants & Aides
owl ■ Capital Outlay
■ Other Operating Expenses
Commodities
■ Other Charges & Services
i i Contractual Services
■ Personal Services
Actual Actual Amended Commission
Amount Amount Budget Approval
2022/23 2023/24 2024/25 2025/26
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024125 Actual 2024/25 2025/26
510000/529999 Personal Services $ 969,832 $ 1,266,454 $ 1,111,642 $ 517,845 $ 628,521
530000/539999
Contractual Services
248,195
243,913
272,000
50,537
420,000
540000/549999
Other Charges & Services
116,132
66,927
118,100
38,480
106,900
550000/553999
Commodities
12,836
11,398
24,000
7,840
31,200
5540001599999
Other Operating Expenses
43,750
59,973
69,760
24,842
72,000
otal Operating Expenditures $
1,390,745 $
1,648,665 $
1,595,502 $
639,544 $
1,258,621
660000/669999
Capital Outlay $
31,341 $
21,905 $
4,000 $
2,660 $
5,600
883000/883999
Grants & Aides
-
57,500
82,500
82,500
-
Total Expenditures $
1,422,086 $
1,728,070 $
1,682,002 $
724,704 $
1,264,221
IiIIN
Office Of the City Manager
Organization Chart
Budgeted Personnel Allocation Summary
Position Title 20 ` 2025/26
5.0 5.0
Total Part -Time - -
1.0 -
Total 5.0 5.0 6.0 3.0
* This Position was reclassified to the Multimedia Specialist
**This Position was reclassified to Executive Assistant to the City Manager
isM
Office of the City Manager
Fiscal Year 2025/26
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)
2022/23
2023/24
2024/25
2025/26
City Priority/Goal
Citizen Requests & Inquires
3, 5
266
281
275
280
Commission Requests
1
104
1 147
150
155
Community Meetings Attended
5
48
66
40
45
o
m
R.
m r m C
c
5. m T a
�0
Q0 c Cn
a @ -' r
— ,M
a
Agenda Back up Items Prepared
1
80
90
100
115
No. of Newsletters & Reports Issued
N/A
N/A
NA
NA
NA
Annual Budget & CIP Prepared
2, 6& 7
2
2
2
2
School Budget
9
2
2
2
2
Capital Projects
6 & 10
15
15
20
20
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%
fff
Office of the City Manager
Fiscal Year 2025/26
00115000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
Personal
512000
Employee Salaries $
715,096 $
1,007,344 $
806,055 $
395,215 $
439,923
514000
Overtime
-
119
-
-
-
521000
FICA
44,289
48,777
61,663
22,947
33,654
522000
Pension
110,769
109,631
121,167
43,596
73,022
523000
Health, Life & Disability
979952
989348
1219774
559207
819339
524000
Workers' Compensation
19726
2,235
983
880
583
Subtotal $
9699832 $
192669454 $
191119642 $
5179845 $
6289521
Contractual Services
531070 Professional Services $ 6,088 $ 1,400 $ - $ - $ -
531090 Lobbyist Services 60,000 60,180 60,000 30,000 120,000
534090 Social Media 182,107 182,333 212,000 20,537 300,000
Subtotal $ 248,195 $ 243,913 $ 272,000 $ 50,537 $ 420,000
540000
Travel & Per Diem $
3,901 $
1,571 $
10,000 $
1,087 $
8,000
540030
Car Allowance
6,000
6,000
6,000
550
-
541000
Communication Services
3,784
15,558
11,500
8,504
17,400
544000
Leased Equipment
3,713
27,023
32,100
24,616
17,500
546030
R&M - Office Equipment
-
11,708
17,500
3,503
33,000
547000
Printing & Binding
887
656
1,000
-
1,000
547010
Printing/Newsletter
97,847
4,411
40,000
220
30,000
Subtotal $
116,132 $
66,927 $
118,100 $
38,480 $
106,900
Commodities
551000 Office Supplies $
2,667 $
1,714 $
3,000 $
364 $
3,500
551010 Computer Operating Supplies
-
2,000
2,000
-
2,000
552000 Gas & Oil
60
4,353
4,000
3,897
7,500
552060 Other Operating Supplies
10,109
3,331
15,000
3,579
18,200
Subtotal $
12,836 $
11,398 $
24,000 $
7,840 $
31,200
Other Operating
Expenses
554000
Subscriptions & Memberships $
11,371 $
8,170 $
10,000 $
9,315 $
10,000
555000
Conferences & Seminars
5,126
900
7,500
4,038
7,500
554010
Computer Subscriptions
5,914
37,302
48,000
3,648
48,000
554010
Web Page Maintenance
20,936
-
-
-
-
599000
Contingency
403
13,601
4,260
7,841
6,500
Subtotal $
43,750 $
59,973 $
69,760 $
24,842 $
72,000
OutlayCapital
664010 Computer Equipment <$5,000 $ 29184 $ 13,039 $ 4,000 $ 2,660 $ 5,600
664080 Office Equipment 299157 8,866 - - -
Subtotal $ 319341 $ 219905 $ 49000 $ 29660 $ 59600
883000 Other Grants and Aides
Subtotal $ - $ 57,500 $ 82,500 $ 82,500 $
Total City Manager $ 1,422,086 $ 1,728,070 $ 1,682,002 $ 724,704 $ 1,264,221
* Prior to FY 2025/26, the Capital Outlay was budgeted in the Capital Outlay Department. For comparision purposes, it is being shown in
this department for the prior years.
INVA
Office of the City Manager
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
(1) City Manager, (1) Executive Assistant to the City Manager & (1)
512000
Employee Salaries
$ 439,923
Multimedia Specialist
521000
FICA
33,654
Social Security & Medicare taxes
Estimated pension contribution paid by the City for each full-time General
522000
Pension
733022
employee
Estimated annual employee costs for health, dental, life & disability
523000
Health, Life & Disability
81,339
insurance benefits
524000
Workers' Compensation
583
Allocated cost of workers' compensation premiums paid
Costs associated with retaining a professional lobbyist to foster the City's
531090
Lobbyist Services
1203000
position at the Federal, State and County level
Costs associated with the Communications Firm fee - includes State of the
534090
Social Media
3003000
City
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 Municipal
540000
Travel & Per Diem
8,000
Communicators Association (FMCA)
Telephone services for department personnel and services related to the
541000
Communication Services
173400
City's PEG Channel
544000
Leased Equipment
17,500
Cost of a leased vehicle for City Manager
Maintenance costs associated with the City's PEG channel & (2) digital
546030
R&M - Office Equipment
333000
signs
Printing costs associated with department projects and needs, i.e.
547000
Printing & Binding
1,000
business cards, envelopes
Cost of printing various documents, informational newsletters and the
547010
Printing/Newsletter
303000
annual report to the residents
551000
Office Supplies
33500
General office supplies for staff, i.e. pens, paper, folders, etc.
Computer Operating
551010
Supplies
23000
Costs associated with computer operating supplies, i.e. printer toner
552000
Gas & Oil
73500
Costs associated with fuel for City vehicles
Costs associated with other items that are not specifically included in other
line items, included in this special awards given by the City Manager and
552060
Other Operating Supplies
18,200
Back to School & Teacher Appreciation events at ACES & DSAHS
ff6'.
Office of the City Manager
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
Memberships with the following professional organizations and
subscriptions: Florida City & County Manager's Association, Florida
Municipal Communicators Association, Interantional City Management
Subscriptions &
Association, Miami -Dade Country League of Cities, Miami -Dade County
554000
Memberships
10,000
Management Association & miscellaneous 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 Management Association &
555000
Conferences & Seminars
73500
miscellaneous management seminars
Costs associated with software subscriptions, i.e. maintaing and updating
554010
Computer Subscriptions
483000
the City's web page and associated online services
Funds for incidential and unexpected items that may come up throughout
599000
Contingency
63500
the year
Computer Equipment
This project consists of the replacement and upgrade of computer
664010
<$53000
5,600
equipment
Total Office of the City Manager $ 1,264,221
ISE!
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Legal Department
IMP
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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"r
Legal Department
Fiscal Year 2025/26
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
$600,000
$500,000
$400,000
$300,000
Capital Outlay
$200,000
Contractual Services
$100,000
Actual Amount Actual Amount Amended
Commission
2022/23 2023/24 Budget
Approval
2024/25
2025/26
Actual Actual Amended Half Year Commission
Amount Amount Budget Actual Approval
Code # Cateaory 2022123 2023/24 2024/25 2024/25 2025/26
osuuuwosyyyy c:oniracivai bervices ZI)
Jdb,464
ZO
4bU,4Ub ZO
bUU,000 ZI)
Lbl,4JU ZO b.5b,ybU
Total Operating Expenditures $
385,484
$
460,496 $
500,000 $
261,439 $ 535,950
660000/669999 Capital Outlay $
1,144
$
- $
- $
- $ -
Total Expenditures $
386,628
$
460,496 $
500,000 $
261,439 $ 535,950
INVA
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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"E]
Legal Department
Fiscal Year 2025126
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
m
Positive compliance with all rules and regulations
1, 2 & 4
-
c�
°
m
CO a
vr-
Qo
Number of documents prepared
1 & 2
Litigation is avoided or concluded to the City's satisfaction
1, 2, 3 & 4
°
Co
2—)Q, 3
Number of meetings attended
1 & 4
INK
Legal Department
Fiscal Year 2025/26
00125000
Actual
Actual
Amended
Half Year
Commission
Amount
Amount
Budget
Actual
Approval
Object Code # Category 2022/23
2023/24
2024/25
2024/25
2025/26
531050 Prof. Services - Legal $ 385,484 $ 460,496 $ 500,000 $ 261,439 $ 535,950
Subtotal $ 385,484 $ 460,496 $ 500,000 $ 261,439 $ 535,950
664010 Computer Equipment <$5,000 $ 1,144 $ $ $ $
Subtotal $ 1,144 $ $ $ $
Total Legal $ 386,628 $ 460,496 $ 500,000 $ 261,439 $ 535,950
Prior to FY 2025/26, the Capital Outlay was budgeted in the Capital Outlay Department. For comparision purposes, it is being
shown in this department for the prior years.
MR
Legal Deapartment
Fiscal Year 2025/26
Budget Justifications
Commission
Object
Approval
Code #
Category
2025126
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.
Additionally, other attorneys the City may utilize throughout the year are
531050
Prof. Services - Legal
$ 535,950
included in this line item as well.
Total Legal $ 535,950
IPA
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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`��:
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
City Clerk's Office
123
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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124
City Clerk's Office
Fiscal Year 2025/26
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
$700,000
$600,000
$500,000 Capital Outlay
$400,000 PrOther Operating Expenses
Commodities
$300,000
Other Charges & Services
$200,000
Contractual Services
$100,000
■ Personal Services
Actual Amount Actual Amount Amended Commission
2022/23 2023/24 Budget 2024/25 Approval
2025/26
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025126
510000/529999 Personal Services $ 341,988 $ 380,053 $ 460,120 $ 201,379 $ 525,447
530000/539999 Contractual Services
540000/549999 Other Charges & Services
550000/553999 Commodities
554000/599999 Other Operating Expenses
Total Operating Expenditures
660000/669999 Capital Outlay
Total Expenditures
5,398
7,372
5,800
1,115
5,800
32,056
42,629
95,340
23,124
97,540
1,700
3,198
5,750
1,196
5,750
1,541
4,562
10,950
6,434
16,575
$ 3,078 $ 853 $ 2,300 $ 962 $ 1,300
`W
City Clerk's Office
Organization Chart
Budgeted Personnel Allocation Summary
■
Position Title 2022 223 023/24 2024/25 2025/26
TotalA
W 5 0
* Allocated 50% with the Community Services Department
126
City Clerk's Office
Fiscal Year 2025/26
Objectives
1. To prepare and/or maintain accurate minutes of the proceedings of the City Commission, Local Planning Agency, and applicable Advisory
Boards and other Committees of the City, as well as provide recaps of Commission and other applicable meetings.
2. To publish and post public notices as required by law.
3 To maintain custody of applicable City records and promulgate procedures for the orderly management, maintenance, retention, imaging and
destruction of said records.
4. To provide administrative support to the City Commission, including the preparation of proclamations and certain recognition certificates.
5 To administer the publication and maintenance of the City Charter and Code of Ordinances, including 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)
2022/23
2023/24
2024/25
2025/26
Priority/Goal
No. of Sets of Minutes Prepared/Approved
1
58
59
51
55
No. of Public Notices Prepared/Posted
2
96
103
66
81
No. of Legal Advertisements Published
2 & 8
27
32
22
24
m
V!
Tv
No. of Ordinances Prepared/Enacted
5
17
21
12
14
m
No. of Resolutions Prepared/Enacted
5
57
88
58
57
v!
90
-n a
No. of Welcome Letters Prepared*
4
N/A
N/A
N/A
N/A
S.r
0 R° W
'
Y
`o
No. of Agenda Packages Prepared/Distributed/Posted
9
49
55
42
45
Cn
a
No. of Agenda Recaps Prepared/Distributed
1
25
32
20
22
No. of Proclamations Issued
4
37
34
24
30
No. of Records Disposition Per State Law**
3 & 7
170
457
237
288
No. of Commission Candidates Qualified for Election—
6
-
8
-
4
No longer done by the City Clerk's Office
Amount listed in cubic feet
*** Includes Regular & Special Elections
127
City Clerk's Office
Fiscal Year 2025/26
00120000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
512000
Employee Salaries $
243,982 $
268,476 $
318,935 $
144,257 $
368,991
514000
Overtime
2,102
1,653
5,000
571
5,000
521000
FICA
17,079
19,406
24,781
9,840
28,610
522000
Pension
33,572
36,984
46,578
18,486
53,639
523000
Health, Life & Disability
449702
529926
649411
279901
689718
524000
Workers' Compensation
551
608
415
324
489
Subtotal $
3419988 $
3809053 $
4609120 $
2019379 $
5259447
Contractual Services
534100
Records Retention
$
2,585
$
1,530
$
4,500
$
1,115
$
4,500
534110
Ordinance Codification
2,813
5,842
1,300
-
1,300
Subtotal
$
5,398
$
7,372
$
5,800
$
1,115
$
5,800
Other Charges
540000
Travel & Per Diem
$
-
$
1,557
$
2,000
$
-
$
3,000
540030
Car Allowance
6,000
6,000
6,000
3,000
6,000
541000
Communication Services
840
840
840
540
2,040
547000
Printing & Binding
72
1,068
1,500
-
1,500
548060
Legal Advertising
7,672
31,625
50,000
12,539
50,000
549000
Election Expenses
17,472
1,539
35,000
7,045
35,000
Commodities
Subtotal
$
32,056
$
42,629
$
95,340
$
23,124
$
97,540
551000
Office Supplies
$
1,700
$
2,516
$
3,500
$
610
$
3,500
551010
Computer Operating Supplies
-
-
500
-
500
552060
Other Operating Supplies
-
682
1,750
586
1,750
Subtotal
$
1,700
$
3,198
$
5,750
$
1,196
$
5,750
Other Operating
Expenses
554000
Subscriptions & Memberships
$
1,258
$
3,352
$
2,050
$
150
$
3,000
555000
Conferences & Seminars
283
1,148
2,700
150
3,500
554010
Computer Subscriptions
-
62
6,200
6,134
10,075
Subtotal
$
1,541
$
4,562
$
10,950
$
6,434
$
16,575
664010 Computer Equipment <$5,000 $ 3,078 $ 853 $ 29300 $ 962 $ 19300
Subtotal $ 3,078 $ 853 $ 29300 $ 962 $ 1,300
Total City Clerk $ 385,761 $ 438,667 $ 580,260 $ 234,210 $ 652,412
* Prior to FY 2025/26, the Capital Outlay was budgeted in the Capital Outlay Department. For comparision purposes, it is being shown in
this department for the prior years.
128
City Clerk's Office
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
(1) City Clerk, (1) Deputy City Clerk, (1) Executive Assistant to City Clerk
& (1) Administrative Assistant I (Allocated 50% with the Community
512000
Employee Salaries
$ 368,991
Services Department)
514000
Overtime
5,000
Estimated overtime costs
521000
FICA
283610
Social Security & Medicare taxes
Estimated pension contribution paid by the City for each full-time General
522000
Pension
53,639
employee
Estimated annual employee costs for health, dental, life & disability
523000
Health, Life & Disability
683718
insurance benefits
524000
Workers' Compensation
489
Allocated cost of workers' compensation premiums paid
Costs associated with the imaging of records to maintain the records
management program, as well as those items associated with storage and
534100
Records Retention
43500
preservation of records
Additional costs associated with the official codification of City Ordinances
534110
Ordinance Codification
13300
and Charter Amendments not covered by the annual subscription
Provides for attendance at the International Institute of Municipal Clerks
Conference, Florida Association of City Clerks Conferences, Florida
League of Cities Conference, and other professional educational
540000
Travel & Per Diem
33000
opportunities
540030
Car Allowance
6,000
Department Directors receive $500/month for a car allowance
541000
Communication Services
23040
Telephone services for department personnel
Costs associated with the preparation of agendas, manuals, and any other
547000
Printing & Binding
1,500
necessary published materials
Costs incurred to satisfy legal requirements of Florida State Statutes, the
548060
Legal Advertising
503000
Miami -Dade County Code and the City of Aventura Code
Costs associated with the November 3, 2026 Municipal General Election,
549000
Election Expenses
35,000
as well as any special elections scheduled during the fiscal year
551000
Office Supplies
33500
General supplies for the operation of the City Clerk's Office
Computer Operating
551010
Supplies
500
Costs associated with computer supplies, i.e. printer toner
552060
Other Operating Supplies
13750
Other items not covered under general office supplies
129
City Clerk's Office
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025126
Comment
Subscriptions for The Miami Herald and other required publications as well
as memberships with professional organizations such as but not limited to:
Subscriptions &
Florida Association of City Clerks, International Institute of Municipal
554000
Memberships
3,000
Clerks, and the Miami -Dade County Municipal Clerks Association
Provides for attendance at the International Institute of Municipal Clerks
Conference, Florida Association of City Clerks Conferences, Florida
League of Cities Conference, and other professional educational
555000
Conferences & Seminars
33500
opportunities
Costs associated with the subscription service for official codification of
City Ordinances and Charter Amendments. Newly included for FY 2025/26
554010
Computer Subscriptions
103075
is the costs associated with implementing a Campaign Financing software.
Computer Equipment
This project consists of the replacement and upgrade of computer
664010
<$5,000
1 1,300
1equipment
Total City Clerk's Office $ 652,412
1916
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Finance Department
ird
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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`Ky:
Finance Department
Fiscal Year 2025/26
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
$1,600,000
$1,400,000
laml
$1,200,000
Capital Outlay
$1,000,000
Other Operating Expenses
$800,000
Commodities
$600,000
■ Other Charges & Services
$400,000
Contractual Services
$200,000
■ Personal Services
Actual
Actual Amended
Commission
Amount
Amount Budget
Approval
2022/23
2023/24 2024/25
2025/26
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
510000/529999 Personal Services $ 1.031.878 $ 1.062.433 $ 1.107.967 $ 526.919 $ 1.123.041
530000/539999 Contractual Services
540000/549999 Other Charges & Services
550000/553999 Commodities
554000/599999 Other Operating Expenses
Total Operating Expenditures
660000/669999 Capital Outlay
Total Expenditures
55,377 68,650 66,600 23,620 93,700
15,523 15,945 25,460 4,788 28,015
3,745 2,147 7,500 1,554 8,250
133
Accounting
Controller
.I� Accountant (2)
D
Customer Service
Representative II
Finance Director
Budget
Budget Manager
Purchasing
Purchasing Agent
Finance Director
1.0
1.0
1.0
1.0
Controller
1.0
1.0
1.0
1.0
Budget Manager
1.0
1.0
1.0
1.0
Purchasing Agent
1.0
1.0
1.0
1.0
Accountant
2.0
2.0
2.0
2.0
Customer Service Representative 11
1.0
1.0
1.0
1.0
Finance Department
Fiscal Year 2025/26
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)
2022/23
2023/24
2024/25
2025/26
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
Number of GFOA Awards received
3, 4& 5
3
3
3
3
m
Number of quarterly reports produced timely
6
4
4
4
4
N
M
<
m
Annually review purchasing procedures
7
2
2
2
2
-n a
c
n
0)
% of purchase orders issued within 2 days
8
98%
98%
99%
99%
o
Ri 0
% of invoices processed within 10 days
9
99%
99%
99%
99%
3:
0
Number of bi-weekly payroll processed timely
10
26
26
26
26
a
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 (in
collaboration with CSUSA)
41
4
1 4
1 4
4
IiKR
Finance Department
Fiscal Year 2025/26
00130000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
512000
Employee Salaries $
738,356 $
762,009 $
786,966 $
379,521 $
810,291
521000
FICA
54,659
55,487
60,203
26,754
61,987
522000
Pension
107,360
107,406
113,530
53,573
116,896
523000
Health, Life & Disability
1299823
1359840
1469245
669230
1329793
524000
Workers' Compensation
1,680
1,691
1,023
841
1,074
Subtotal $
190319878 $
190629433 $
191079967 $
5269919 $
191239041
531070 Professional Services $ 3,011 $ 13,033 $ 4,600 $ 2,070 $ 4,600
532000 Professional Services - Auditor 52,366 55,617 62,000 21,550 89,100
Subtotal $ 55,377 $ 68,650 $ 66,600 $ 23,620 $ 93,700
Other Charges
540000
Travel & Per Diem $
4,604 $
6,286 $
8,120 $
978 $
12,675
540030
Car Allowance
6,000
6,000
6,000
3,000
6,000
541000
Communication Services
840
840
840
420
840
547000
Printing & Binding
2,578
2,614
3,500
390
3,500
548060
Advertising
1,501
205
7,000
-
5,000
Subtotal $
15,523 $
15,945 $
25,460 $
4,788 $
28,015
Commodities
551000 Office Supplies $ 2,458 $ 2,147 $ 4,000 $ 1,234 $ 4,000
551010 Computer Operating Supplies 471 - 2,000 - 2,000
552060 Other Operating Supplies 816 - 1,500 320 2,250
Subtotal $ 3,745 $ 2,147 $ 7,500 $ 1,554 $ 8,250
554000
Subscriptions & Memberships
$
4,057
$
4,160
$
5,975
$
389
$
5,535
555000
Conferences & Seminars
4,844
4,958
6,100
1,315
7,170
554010
Computer Subscriptions
6,500
225
5,000
7,000
142,210
555000
Training
632
1,336
-
-
-
599000
Contingency
368
158
500
138
500
Subtotal
$
16,401
$
10,837
$
17,575
$
8,842
$
155,415
CapitalOutlay
664010
Computer Equipment <$5,000
$
3,370
$
2,999
$
69400
$
962
$
3,600
664090
Equipment < $59000
4,188
-
-
-
-
$
79558
$
29999
$
69400
$
962
$
39600
Total Finance $ 1,130,482 $ 1,163,011 $ 1,231,502 $ 566,685 $ 1,412,021
* Prior to FY 2025/26, the Capital Outlay was budgeted in the Capital Outlay Department. For comparision purposes, it is being shown in
this department for the prior years.
1912'
Finance Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
(1) Finance Director, (1) Controller, (1) Budget Manager, (1) Purchasing
512000
Employee Salaries
$ 810,291
Agent, (2) Accountant & (1) Customer Service Representative II
521000
FICA
613987
Social Security & Medicare taxes
Estimated pension contribution paid by the City for each full-time General
522000
Pension
1163896
employee
Estimated annual employee costs for health, dental, life & disability
523000
Health, Life & Disability
132,793
insurance benefits
524000
Workers' Compensation
13074
Allocated cost of workers' compensation premiums paid
The cost related to the transport of the City's bank deposits by an armored
531070
Professional Services
43600
courier service
The cost of an audit firm to perform the City's year-end financial audit
Professional Services -
(including any State and Federal Single Audits), in addition to any other
532000
Auditor
893100
audit -related 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 Officers Association, any other
miscellaneous trainings throughout the year and the addition of the Tyler
540000
Travel & Per Diem
123675
ERP Conference attendance for (2)
540030
Car Allowance
63000
Department Directors receive $500/month for a car allowance
541000
Communication Services
840
Includes telephone services for department personnel
547000
Printing & Binding
33500
Printing of various office supplies, i.e. envelopes
548060
Advertising
53000
Includes the cost of advertising all bid and RFP notices
551000
Office Supplies
4,000
General office supplies for the department
Computer Operating
Estimated costs of computer operating supplies that may be needed in the
551010
Supplies
23000
year
Operating supplies required for Finance -related equipment and operations.
Included in this is funding for supplies for the ERP implementation project
552060
Other Operating Supplies
23250
and trainings.
137
Finance Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
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
Subscriptions &
Achievement in Financial Reporting, Distinguished Budget Presentation
554000
Memberships
5,535
Award & Popular Annual Financial Report.
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 Association & the addition of the Tyler ERP
555000
Conferences & Seminars
7,170
Conference attendance for (2)
554010
Computer Subscriptions
1423210
Subscription to Debt Book for lease & new ERP system fees
Funds for incidential and unexpected items that may come up throughout
599000
Contingency
500
the year
Computer Equipment
This project consists of the replacement and upgrade of computer
664010
<$53000
3,600
equipment
Total Finance $ 1,412,021
138
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Human Resources Department
INN
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
This page has intentionally been left blank
Human Resources Department
Fiscal Year 2025/26
Departmental Budget Summary
Department Description
Formerly included as part of the Finance Department, the Human Resources Department was created in FY 2022/23 and provides
overall financial and support services to the organization which includes personnel management and risk management.
Human Resources Department Trends
$500,000
$40,000
$400,000
$350,000
$300,000
$250,000 S
r
$200,000
$150,000
$100,000
$50,000
Actual Actual Amended Commission
Amount Amount Budget Approval
2022/23 2023/24 2024/25 2025/26
■ Capital Outlay
Other Operating Expenses
Commodities
Other Charges & Services
Contractual Services
■ Personal Services
*Human Resources was budgeted in Finance in FY 2020/21 & FY 2021/22
Actual
Actual
Amended
Commission
Amount
Amount
Budget Half Year
Approval
Object Code # Category 2022/23
2023/24
2024/25 Actual 2024/25
2025/26
510000/529999 Personal Services $ 153,713
184,976
$ 244,822 $ 115,434
$ 258,021
530000/539999
Contractual Services
3,544
4,986
9,550
3,750
15,500
540000/549999
Other Charges & Services
57,948
52,449
71,320
313000
683220
550000/553999
Commodities
293
13182
23500
671
73500
554000/599999
Other Operating Expenses
3,722
47,625
90,855
80,469
99,600
Total Operating Expenditures $
219,220
291,218 $
419,047 $
231,324 $
448,841
660000/669999
Capital Outlay $
7,609 $
3,568 $
12,400 $
10,166 $
2,300
Total Expenditures $
226,829
294,786 $
4313447 $
241,490 $
451,141
IN
Human Resources Department
organization Chart
Budgeted Personnel Allocation Summary
"123 2023 2 F2024/25 2025/26
ime
Total Part -Time
■ Iotal
1.0 1.0 MM
I - 1.0
W 2.0
* Human Resources Manager was promoted to Human Resources Director 1/1/2023
** Human Resources Assistant changed to full-time 10/1/2024
*** Human Resources Assistant reclassified as Human Resources Specialist 4/1/2025
ICy:
Human Resources
Fiscal Year 2025/26
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
Resources
Objective(s
Actual
Actual
Projected
Estimate
City
Performance Measures
)
2022/23
2023124
2024/25
2025/26
Priority/Goal
Annual staff development and training
2
5
3
3
3
y
i
M
N
y
Annually review adequacy of insurance coverage
6
1
1
1
1
<
R
Cn 0 a
Employee Engagement Events
1 & 5
16
15
15
15
Cr g a
o
Number of New Hires — Full-time
1 & 4
31
28
29
26
1 0
Y
�
o
Number of New Hires — Part-time
1 & 4
9
14
6
11
U
Workers Comp Claims filed
2, 6 & 7
18
1 21
1 20
1 38
143
Human Resources Department
Fiscal Year 2025/26
00135000
Actual
Actual
Amended
Commission
Amount
Amount
Budget
Half Year Approval
Object Code # Category 2022/23
2023/24
2024/25
Actual 2024/25 2025/26
512000
Employee Salaries $
115,918 $
142,437 $
177,128 $
85,144 $
189,106
514000
Overtime
-
236
500
-
500
521000
FICA
9,189
11,302
13,589
6,671
14,505
522000
Pension
16,500
18,286
26,150
11,812
28,366
523000
Health, Life & Disability
11,839
12,386
27,225
11,614
25,293
524000
Workers' Compensation
267
329
230
193
251
Subtotal $
153,713 $
184,976 $
244,822 $
115,434 $
258,021
Contractual Services
531110 Medical Exams - New Employees $ 654 $ 3,673 $ 4,500 $ 2,366 $ 4,500
531070 Professional Services 2,890 1,313 5,050 1,384 11,000
Subtotal $ 3,544 $ 4,986 $ 9,550 $ 3,750 $ 15,500
Other
540000
Travel & Per Diem $
2,786 $
6,080 $
7,000 $
1,395 $
8,500
540030
Car Allowance
4,500
6,000
6,000
3,000
6,000
541000
Communication Services
780
840
1,020
510
1,320
546030
R&M - Office Equipment
7,135
-
-
-
-
547000
Printing & Binding
202
1,406
1,000
124
1,400
548000
Employee Engagement Programs
23,237
27,547
36,000
21,295
36,000
548060
Advertising
19,308
10,576
20,300
4,676
15,000
Subtotal $
57,948 $
52,449 $
71,320 $
31,000 $
68,220
Commodities
551000 Office Supplies $ 293 $ 1,182 $ 2,000 $ 671 $ 2,000
551010 Computer Operating Supplies - - 500 - 500
552060 Other Operating Supplies - - 5,000
Subtotal $ 293 $ 1,182 $ 2,500 $ 671 $ 7,500
Other Operating
554000
Subscriptions & Memberships
$ 782 $ 1,251 $
955 $
915 $ 1,300
555000
Conferences & Seminars
2,845 3,398
5,700
2,490 13,100
554010
Computer Subscriptions
- 42,676
78,000
77,064 84,200
555000
Training
95 -
5,200
- -
599000
Contingency
- 300
1,000
1,000
Subtotal $ 3,722 $ 47,625 $ 90,855 $ 80,469 $ 99,600
OutlayCapital
664010 Computer Equipment <$5,000 $ - $ 2,480 $ 2,400 $ 962 $ 2,300
664080 Equipment>$5,000 7,609 - - -
664090 Equipment <$5,000 - 1,088 10,000 9,204
Subtotal $ 7,609 $ 3,568 $ 12,400 $ 10,166 $ 2,300
Total Human Resources $ 226,829 $ 294,786 $ 431,447 $ 241,490 $ 451,141
Prior to FY 2025/26, the Capital Outlay was budgeted in the Capital Outlay Department. For comparision purposes, it is being
shown in this department for the prior years.
144
Human Resources Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
512000
Employee Salaries
$ 189,106
(1) Human Resources Director & (1) Human Resources Specliast
514000
Overtime
500
Estimated overtime costs
521000
FICA
143505
Social Security & Medicare taxes
Estimated pension contribution paid by the City for each full-time General
522000
Pension
283366
employee
Estimated annual employee costs for health, dental, life & disability
523000
Health, Life & Disability
253293
insurance benefits
524000
Workers' Compensation
251
Allocated cost of workers' compensation premiums paid
Medical Exams - New
531110
Employees
43500
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
531070
Prof. Services
11,000
City's Flexible Spending Account (FSA) plan & COBRA administration
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 Resources Association Conference,
540000
Travel & Per Diem
83500
NEOGOV Conference & the addition of the Tyler ERP Conference
540030
Car Allowance
6,000
Department Directors receive $500/month for a car allowance
541000
Communication Services
13320
Telephone services for department personnel
547000
Printing & Binding
1,400
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,
Employee promotional
Holiday Luncheon, Intern Appreciation Luncheon, Recruitment Promo
548000
events
363000
Items, Take Your Child to Work Day & Thanksgiving Luncheon
Cost of advertising employment opportunity notices and fees to attend job
548060
Advertising
153000
fairs
551000
Office Supplies
23000
General office supplies
Computer Operating
551010
Supplies
500
Costs of toner and other computer supplies
IER
Human Resources Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
552060
Other Operating Supplies
5,000
Costs associated with food for ERP implementation and trainings
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
Subscriptions &
Association for Human Resources & Society for Human Resources
554000
Memberships
13300
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 & seminars. Included in this amount
is the addition of the Tyler ERP Conference and staff training; leadership
555000
Conferences & Seminars
133100
training intitiatives.
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 suite and Govinvest - a subscription based
554010
Computer Subscriptions
843200
service for salary comparisions
Funds for incidential and unexpected items that may come up throughout
599000
Contingency
13000
the year
Computer Equipment
This project consists of the replacement and upgrade of computer
664010
<$53000
2,300
equipment
Total Human Resources $ 451,141
IER
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Information Technology Department
147
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
This page has intentionally been left blank
148
Information Technology Department
Fiscal Year 2025/26
Departmental Budget Summary
Department Description
fhe Information Technology Department provides a secure computing environment that allows for efficient processing of City related
>usiness.
$2,000,000
$1,800,000
$1, 600,000
$1,400,000
$1, 200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
1
r
Actual
Amount
2022/23
Information Technology Department Trends
Actual
Amount
2023/24
Amended Commission
Budget Approval
2024/25 2025/26
■ Capital Outlay
■ Other Operating Expenses
Commodities
Other Charges & Services
Contractual Services
■ Personal Services
Commission
Actual Amount Actual Amount Amended Half Year Approval
abject Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
510000/529999 Personal Services $ 891,710 $ 686,791 $ 758,279 $ 409,334 $ 887,634
530000/539999
Contractual Services
7,223
14,458
15,000
3,192
17,000
540000/549999
Other Charges & Services
273,546
185,410
183,760
83,885
228,900
550000/553999
Commodities
7,550
10,503
12,000
3,803
12,000
554000/599999
Other Operating Expenses
31,405
200,774
281,500
57,489
488,900
erating Expenditures $
1,211,434 $
1,097,936 $
1,250,539 $
557,703 $
1,634,434
660000/669999
Capital Outlay $
255,266 $
188,644 $
141,000 $
6,310 $
216,000
Total Expenditures $
1,466,700 $
1,286,580 $
1,391,539 $
564,013 $
1,850,434
IIER
Information Technology Department
Organization Chart
Budgeted Personnel Allocation Summary
R
Position Title 2022 23R2024/25 2025/26
Lu 1. .0
1.0 - -
- 1.0 1.0
1.0 1.0 1.0
1.0 1.0 1.0
- 1.0 1.0
1.0 1.0
* 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 SupportlProject Specialist renamed during FY 2023/24 to IT Support Specialist
150
Information Technology
Fiscal Year 2025/26
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
Technology
Objective(s
Actual
Actual
Projected
Estimate
city
Performance Workload Indicators
)
2022/23
2023/24
2024/25
2025/26
Priority/Goal
% of time computer network is operational
4
99%
99%
99%
99%
m
% of time ACES computer network is operational
4
99%
99%
N/A
N/A
M
o
d
-n a
Number of workstations supported
3, 5, 6 & 8
1,690
1,600
300
300
Number of physical servers supported
1, 2 & 4
20
20
16
16
�
S.
�
0
°1 '
Y
Number of virtual servers supported
1, 2 & 4
44
46
48
48
Cn
0
Number of help desk support cases
5
6,111
4,482
4,500
41500
Number of training sessions held
8
4
8
15
8
'<
I&I
Information Technology Department
Fiscal Year 2025/26
00140000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
Personal Services
512000
Employee Salaries $
660,410 $
477,941 $
523,322 $
286,465 $
611,041
521000
FICA
44,388
35,921
40,034
21,462
46,745
522000
Pension
76,293
67,136
74,758
37,151
87,083
523000
Health, Life & Disability
1099158
1049720
1199485
63,620
1419955
524000
Workers' Compensation
1,461
19073
680
636
810
Subtotal $
8919710 $
6869791 $
7589279 $
4099334 $
887,634
531070 Professional Services $ 7,223 $ 14,458 $ 15,000 $ 3,192 $ 17,000
Subtotal $ 7,223 $ 14,458 $ 15,000 $ 3,192 $ 17,000
Other Charges
540000
Travel & Per Diem
$
5,119
$
3,621
$
9,000
$
780
$
9,000
540030
Car Allowance
4,870
5,760
6,000
3,000
6,000
541000
Communication Services
7,344
6,521
8,260
3,620
8,400
546030
R&M - Office Equipment
256,141
169,139
160,000
76,485
205,000
547000
Printing & Binding
72
369
500
-
500
Commodities
Subtotal
$
273,546
$
185,410
$
183,760
$
83,885
$
228,900
551000
Office Supplies
$
808
$
1,290
$
2,000
$
236
$
2,000
551010
Computer Operating Supplies
6,742
9,213
10,000
3,567
10,000
Subtotal
$
7,550
$
10,503
$
12,000
$
3,803
$
12,000
Other Operating
Expenses
554000
Subscriptions & Memberships
$
920
$
300
$
1,400
$
425
$
1,400
555000
Conferences & Seminars
828
2,019
2,300
74
9,500
554010
Computer Subscriptions
-
193,294
271,300
54,594
478,000
554010
Email Hosting Services
25,661
-
-
-
-
555000
Training
3,996
5,161
6,500
2,396
-
Subtotal
$
31,405
$
200,774
$
281,500
$
57,489
$
488,900
Capital Outlay
664000
Computer Equipment >$5,000
$
249,301
$
182,810
$
135,000
$
6,310
$
210,000
664010
Computer Equipment <$5,000
59965
5,834
6,000
-
6,000
Subtotal
$
2559266
$
188,644
$
141,000
$
6,310
$
216,000
Total Information Technology $ 1,466,700 $ 1,286,580 $ 1,391,539 $ 564,013 $ 1,850,434
* Prior to FY 2025/26, the Capital Outlay was budgeted in the Capital Outlay Department. For comparision purposes, it is being shown
in this department for the prior years.
I&VA
Information Technology Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
(1) Information Technology Director, (1) IT Operations/Cybersecurity
Manager, (1) Senior Network Administrator, (1) Network Administrator, (1)
512000
Employee Salaries
$ 611,041
IT Project Manager & (1) IT Support Specialist
521000
FICA
463745
Social Security & Medicare taxes
Estimated pension contribution paid by the City for each full-time General
522000
Pension
873083
employee
Estimated annual employee costs for health, dental, life & disability
523000
Health, Life & Disability
1413955
insurance benefits
524000
Workers' Compensation
810
Allocated cost of workers' compensation premiums paid
Costs associated with utilizing professional services for the City's
531070
Professional Services
173000
technoloy, security and applications
Costs associated with employee attendance at conferences and seminars
to maintain professional expertise, including Central Square User Training,
Educational Technology Conference, FDLE CJIS Training Symposium,
540000
Travel & Per Diem
93000
Florida Local Government Information Systems Association, and others.
540030
Car Allowance
6,000
Department Directors receive $500/month for a car allowance
541000
Communication Services
83400
Telephone and wireless data access for department personnel
Maintenance and support for hardware and associated software, alongside
other significant hardware maintenance contracts, including networking
546030
R&M - Office Equipment
2053000
equipment, security solutions, and backup solutions
Costs associated with printing items for department, i.e. business cards &
547000
Printing & Binding
500
training posters
551000
Office Supplies
2,000
Office supplies for staff
Cost of minor supplies such as UPS, eternal storage, multi -factor
Computer Operating
authentication tokens, Webacams, Printers & etc. to maintain existing
551010
Supplies
103000
systems
Memberships with professional organizations and subscriptions: Florida
Subscriptions &
Association of Educational Data Systems, Florida Local Government
554000
Memberships
13400
Information 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
555000
Conferences & Seminars
9,500
computer related courses for certification and seminars
153
Information Technology Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025126
Comment
Ongoing costs arising from the industry's transition from a perpetual
licensing model to a subscription model, including expenses for email,
554010
Computer Subscriptions
478,000
spam filtering, virus protection, and cloud workload backups for City staff.
This project consists of purchasing new and replacement computer
hardware and software including:
- Data Storage
Computer Equipment
- Servers/Security/UPS/Switches
664000
>$5,000
210,000
- Upgrade Phone System
Computer Equipment
This project consists of the replacement and upgrade of computer
664010
<$5,000
6,000
equipment
Total Information Technology $ 1,850,434
154
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Police Department
iMI
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
This page has intentionally been left blank
`M2,
Police Department
Fiscal Year 2025/26
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 law enforcement, crime prevention and quality of life
issues.
Police Department Trends
$30,000,000
AME
X
AME
/
$25,000,000
$ 20,000,000
$15,000,000
$10,000,000
$5,000,000
Actual Amount
Actual Amount Amended
Commission
2022/23
2023/24 Budget 2024/25
Approval
2025/26
■ Debt Service
■ Capital Outlay
Other Operating Expenses
Commodities
■ Other Charges & Services
Contractual Services
■ Personal Services
Commission
Actual Amount Actual Amount Amended Budget Half Year Actual Approval
Object Code # Category 2022/23 2023/24 2024/25 2024/25 2025/26
510000/529999 Personal Services $ 20,115,787 $ 22,860,777 $ 22,906,654 $ 11,422,301 $ 23,851,359
530000/539999 Contractual Services
851,986
933,472
930,000
418,570
1,087,000
540000/549999 Other Charges & Services
1,107,401
782,646
867,850
540,423
995,930
550000/553999 Commodities
585,000
568,106
717,500
378,900
692,500
554000/599999 Other Operating Expenses
71,693
329,540
656,340
316,174
756,500
Total Operating Expenditures $
22,731,867 $
25,474,541 $
26,078,344 $
13,076,368 $
27,383,289
660000/669999 Capital Outlay $
1,177,870 $
763,488 $
1,470,669 $
442,655 $
1,596,000
770000/779999 Debt Service
68,627
68,627
68,630
-
68,630
Total Expenditures $
23,978,364 $
26,306,656 $
27,617,643 $
13,519,023 $
29,047,919
157
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
This page has intentionally been left blank
158
Internal Affairs
Executive
Assistant
Administrative
Services
Major
Sergeant 0)
Training Officer (2)
911 Manager
Comm Supervisor (4)
Comm Officer III (4)
Comm Officer II (3)
Comm Officer (4)
Records Manager
Records Supervisor
Records Clerk (3)
Fleet Mgr/Quartermaster
Emergency Vehicle Technician
Fleet Maintenance Worker
Personnel/Training Specialist (2)
Administrative Assistant III
-'14-
n
Chief of Police
Deputy Chief
of Police
Operations
Major
Captain (2)
Sergeant (10)
Patrol Officer (54)
Community Policing Officer (2)
Marine Patrol Officer (1)
Police Service Aide (4)
Schooi resource Officer (2)
* (1) Allocated to ACES
* (1) Allocated to DSAHS
Crime Prevention Coordinator
Traffic Officer (5)
Staff inspection/
Accreditation
Specialized Services
Major
Captain 0)
Sergeant 0)
Detective (11)
Property Room/
Crime Scene Supervisor
Crime Scene/ Property Room
Custodian II
Crime Scene/ Property Room
Custodian I
Task Force Detective 0)
Chief of Police
1.0
1.
1.0
1.0
Deputy Chief of Police
-
F,3.0
-
1.0
1.0
Major
3.0
3.0
3.0
Captain
5.0
5.0
3.0
3.0
Sergeant
13.0
13.0
12.0
12.0
Detective
12.0
12.0
12.0
12.0
Police Officer
60.0
61.0
66.0
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 1
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
-
-
Records Supervisor
1.0
1.0
911 Manager
1.0
1.0
1.0
1.0
Police Communication Supervisor
4.0
4.0
4.0
4.0
Police Communication Officer III
4.0
4.0
4.0
4.0
Police Communication Officer II
1.0
3.0
3.0
3.0
Police Communication Officer
6.0
4.0
4.0
4.0
Executive Assistant
1.0
1.0
1.0
1.0
Administrative Assistant III
1.0
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
Police Department
Fiscal Year 2025/26
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.
i6-1
Police Department
Fiscal Year 2025/26
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
Objective(s
Actual
Actual
Projected
Estimate
city
Performance Workload Indicators
)
2022/23
2023/24
2024/25
2025/26
Priority/Goal
Man-hours assigned to traffic flow issues
6
12,200
12,480
12,480
12,480
Progress toward National Re -accreditation
31
100%
100%
100%
100%
Personnel hired
1
12
14
14
15
Community programs
4 & 5
22
35
28
25
Cn
m
y
Community presentations
4& 5
15
8
8
8
n <
Community involvement activities
4 & 5
20
22
22
22
i
y
n Cn
r
y
m -n a�
Man hours assigned to School Resources
2
4,500
4,500
4,500
4,500
QD 5 Qo
9° 0 °' to
o
Calls for service
7
18,968
20,792
19,716
19,716
n �• o fD
0
Arrests
3 & 6
979
965
734
734
Y
0
fD C
.r Cn
—
0
a
Accidents
6
1,775
1,704
1,728
1,728
Traffic citations
6
6,892
5,722
5,218
5,218
Parking citations issued
61
1,620
970
670
670
Part 1 crimes reported
N/A
1,827
1,841
1,650
1,650
Customer service surveys
4 & 5
750
700
750
800
li"M
Police Department
Fiscal Year 2025/26
00145000
Commission
Actual Amount Actual Amount Amended Budget Half Year Actual Approval
Object Code # Category 2022/23 2023/24 2024/25 2024/25 2025/26
512000
Employee Salaries $
11,481,722 $
12,183,723 $
13,131,072 $
6,345,714 $
13,037,052
514020
Court Time
96,103
113,378
90,000
48,789
90,000
514000
Overtime
1,597,698
1,825,166
1,200,000
1,167,953
1,200,000
514010
Holiday Pay
243,109
115,047
275,000
-
275,000
514030
Extra Duty Detail
539,150
519,704
450,000
371,464
450,000
515000
Police Incentive Pay
76,277
72,207
76,560
42,807
72,120
521000
FICA
1,023,068
1,037,449
1,164,531
554,293
1,188,669
522000
Pension
2,481,418
4,328,287
3,692,747
1,439,376
4,778,692
523000
Health, Life & Disability
2,062,630
2,153,415
2,486,311
1,176,272
2,415,504
524000
Workers' Compensation
514,612
512,401
340,433
275,633
344,322
Subtotal $
20,115,787 $
22,860,777 $
22,906,654 $
11,422,301 $
23,851,359
531100
Temporary Staff $
45,151 $
61,481 $
- $
57,165 $
-
531110
Medical Exams
13,991
18,950
50,000
4,811
40,000
531120
Traffic Safety Program
740,253
830,588
800,000
322,657
842,000
531070
Professional Services
40,000
4,347
40,000
4,164
40,000
531150
Recruiting & Hiring Expense
12,591
18,106
40,000
29,773
40,000
534070
TVMS Maintenance
-
-
-
-
125,000
Subtotal $
851,986 $
933,472 $
930,000 $
418,570 $
1,087,000
Other Charges
540000
Travel & Per Diem $
21,714 $
15,342 $
35,000 $
10,539 $
42,000
540020
Administrative Expenses
21,565
10,084
30,000
6,663
25,000
541000
Communication Services
135,629
181,387
156,950
129,064
197,000
542000
Postage
4,120
2,884
4,500
3,600
4,500
544000
Leased Equipment
56,247
15,926
41,400
4,376
96,400
544000
Copy Machine Costs
841
1,452
5,000
548
-
546000
R&M - Vehicles
328,970
342,431
400,000
218,572
350,000
546020
R&M - Equipment
383,095
209,402
190,000
165,142
277,530
546030
R&M - Office Equipment
149,939
-
-
-
-
547000
Printing & Binding
5,281
3,738
5,000
1,919
3,500
Subtotal $
1,107,401 $
782,646 $
867,850 $
540,423 $
995,930
Commodities
551000
Office Supplies $
10,594 $
9,994 $
15,000 $
10,078 $
15,000
551010
Computer Operating Supplies
10,717
1,040
16,000
801
16,000
552000
Gas & Oil
326,942
296,695
350,000
180,713
325,000
552010
Uniforms
42,945
46,309
65,000
20,561
65,000
552020
Uniform Allowance
79,000
79,784
85,000
40,587
85,000
552040
Photography
667
678
1,500
-
1,500
552030
Ammunition
46,448
52,618
75,000
55,292
75,000
552060
Investigative Expense
16,885
17,851
30,000
5,929
-
552060
Other Operating Supplies
50,802
63,137
80,000
64,939
110,000
Subtotal $
585,000 $
568,106 $
717,500 $
378,900 $
692,500
554000
Subscriptions & Memberships $
7,293 $
9,456 $
10,000 $
3,145 $
21,000
554000
CALEA Accreditation
4,770
4,595
20,000
4,595
-
555010
Educational Assistance
4,089
3,050
3,500
3,208
4,500
554010
Computer Subscriptions
2,040
264,811
492,840
260,844
610,000
555000
Training
53,501
47,628
130,000
44,382
121,000
Subtotal $
71,693 $
329,540 $
656,340 $
316,174 $
756,500
Police Department
Fiscal Year 2025/26
00145000
Commission
Actual Amount Actual Amount Amended Budget Half Year Actual Approval
Object Code # Category 2022/23 2023/24 2024/25 2024/25 2025/26
662030
Buildings
$
$ -
$ 70,000
$
41,725
$
664000
Computer Equipment >$5,000
14,978
34,000
13,238
9,000
664010
Computer Equipment <$5,000
130,281
191,535
176,965
13,654
108,000
664070
Radio Purchase & Replacement
25,916
79,891
5,000
-
228,000
664080
Equipment >$5,000
302,376
49,203
546,204
205,333
638,400
664090
Equipment <$5,000
-
-
55,500
-
12,600
664120
Vehicles
719,297
427,881
583,000
168,705
600,000
$ 1,177,870
$ 763,488
$ 1,470,669
$
442,655
$ 1,596,000
Debt Service
771000
Principal Payments
$ 64,479
$ 53,516
$ 56,950
$
-
$ 60,605
772000
Interest Payments
4,148
15,111
11,680
8,025
Subtotal
$ 68,627
$ 68,627
$ 68,630
$
-
$ 68,630
Total Police
$ 23,978,364
$ 26,306,656
$ 27,617,643
$
13,519,023
$ 29,047,919
Prior to FY 2025/26, the Capital Outlay was budgeted in the Capital Outlay Department. For comparision purposes, it is being shown in this
department for the prior years.
Police Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
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
512000
Employee Salaries
$ 13,037,052
Maintenance Worker
514020
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 disasters, holiday details, homeland security and various
514000
Overtime
132003000
dignitary details
514010
Holiday Pay
2753000
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
514030
Extra Duty Detail
450,000
Detail Billing Revenue (3421100)
Mandated by the State of Florida for rewarding sworn personnel who have
515000
Police Incentive Pay
723120
obtained additional education
521000
FICA
131883669
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 pension contribution paid by the City for each full-time General
522000
Pension
437783692
employee
Estimated annual employee costs for health, dental, life & disability
523000
Health, Life & Disability
234153504
insurance benefits
524000
Workers' Compensation
344,322
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,
531110
Medical Exams
403000
included in this is Blue Line Counseling
Costs associated with the Intersection Traffic Safety Camera Program
including payments to the vendor for the equipment and the use of
531120
Traffic Safety Program
8423000
contractual employees to review the violations
Costs associated with outsourcing the administration of promotional
testing, Miami -Dade County court subpoena program and arrest form
program fees, document imaging, attorney fees and other professional
531070
Professional Services
40,000
services
531150
1 Recruiting & Hiring Expense
40,000
Department recruitment of personnel
Police Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
Operating costs associated with maintaining the Traffic Video Monitoring
534070
TMVS Maintenance
125,000
System ("TVMS")
Travel and other expenses associated with employees on City
540000
Travel & Per Diem
423000
business/training
Awards, Officer/Civilian of the Year ceremony, employee plaques and
540020
Administrative Expenses
253000
other expenses not directly tied to a specific function or account
Mobile phones, cellular lines for data transmission, vehicle GPS, computer
541000
Communication Services
1973000
system communications and other communication devices
542000
Postage
43500
Estimated costs for mailing of correspondence & certified mail
Covers costs for leased equipment and the rental of two (2) beds at
544000
Leased Equipment
963400
Camillus House for the year
Costs associated with the repair and maintenance of department vehicles,
including preventative maintenance, damage repair and replacement of
546000
R&M -Vehicles
3503000
worn and/or broken parts not covered under warranty
Repair and maintenance of Police Department radios, computers, GPS
546020
R&M - Equipment
2773530
systems, LPR system, In Car Video and other equipment
Printing of materials for the police department used in official police or City
547000
Printing & Binding
33500
business, i.e. business cards & letterhead
551000
Office Supplies
15,000
Office supplies i.e., copy paper, folders, staples, etc.
Computer Operating
Costs associated with computer operating supplies i.e., printer ink,
551010
Supplies
163000
batteries, toner, etc.
552000
Gas & Oil
325,000
Costs associated with fuel for City vehicles and vessel(s)
Uniforms and accessories worn by both police and civilian personnel of the
552010
Uniforms
653000
Police 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
552020
Uniform Allowance
853000
April each fiscal year
552040
Photography
13500
Supplies for crime scene or other department related photos
552030
Ammunition
753000
Tasers, ammunitions, duty and training ammo for police officer use
Supplies and items needed for the daily operation of the Police
Department. Included in this line item are sosts associated with the
Detectives in Specialized Services and Crime Scene to complete criminal
investigations, crime scene processing and transcription of taped
552060
Operating Supplies
110,000
statements.
li&N
Police Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
Costs associated with this line item are subscriptions to professional
journals, and membership in professional and regional law enforcement
organizations. Also included in this line item are Costs associated with the
Subscriptions &
Department becoming nationally accredited with the Commission on
554000
Memberships
21,000
Accreditation for Law Enforcement Agencies ("CALEA").
Reimbursement for employees up to 75% of the state tuition rate for
college courses and/or college degrees that are related to their job
555010
Educational Assistance
4,500
functions
554010
Computer Subscriptions
610,000
OSSI, BWC and other software maintenance and upgrades
Supervisory Leadership Training, Police Academy Training, CALEA
555000
Training
121,000
conference and maintaining state standards
Computer Equipment
This project consists of:
664000
>$53000
9,000
- Replace (1) Server(s)
This project consists of:
- Computer Upgrades
- (20) Desktop Computers
- (6) Desktop Scanners
- (1) Laser Printer
Computer Equipment
- Replace (25) Mobile Laptops
664010
<$53000
1083000
- (20) Vehicle Printers
This project consists of:
- E911 Equipment Upgrade
Radio Purchase &
- Radio Equipment - Upgrade Tower Equipment
664070
Replacement
2283000
- Replace (15) Mobile Radios
This project consists of:
- Dive Team Equipment for (3) Individual Divers
- Boat (Full Cost - City Portion will be half for Grant Match)
- Replace (12) Vehicle Equipment
664080
Equipment >$5,000
638,400
- Transistion to (100) new Body Worn Cameras/ In Car Video Systems
This project consists of:
- (6) Dispatch 24 HR Chairs
664090
Equipment <$5,000
125600
- Diver Team Surface Communication Module
This project consists of:
664120
Vehicles
6003000
- Replace (12) Patrol Vehicles
771000
Principal Payments
60,605
Lease principal payment as required by GASB 87
772000
Interest Payments
8,025
Lease interest payment as required by GASB 87
Total Police $ 29,047,919
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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`11
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Community Development Department
111.9
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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`M
Community Development
Fiscal Year 2025/26
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 of Local Business Tax Receipts. This Department
strives to provide efficient and professional "one -stop" customer service at a centralized location.
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100, 000
Community Development Department Trends
Actual Actual Amended Commission
Amount Amount Budget Approval
2022/23 2023/24 2024/25 2025/26
Capital Outlay
Other Operating Expenses
Commodities
Other Charges & Services
Contractual Services
■ Personal Services
Actual
Actual
Amended
Commission
Amount
Amount
Budget Half Year
Approval
Object Code # Category 2022/23
2023/24
2024/25 Actual 2024/25
2025/26
510000/529999 Personal Services $ 435,682
$ 483,827
$ 503,546 $ 247,460
$ 503,616
530000/539999
Contractual Services
540000/549999
Other Charges & Services
550000/553999
Commodities
554000/599999
Other Operating Expenses
Elowtal Operating Expenditures
660000/669999
Capital Outlay
Total Expenditures
52,289 68,279 147,000 63,208 72,000
28,057 11,425 17,528 5,184 15,116
3,483 3,001 4,500 1,144 3,600
IVA
Community Development Department
General Fund
Organization Chart
Budgeted Personn
Mition
el Allocation Summary
"2022123 "023/24
U./
�r
0.7
0.7
0.7
0.7
0.8
0.8
0.5
0.5
2024/25 2025/26
0.7
0.7
0.6
0.8
0.5
Total ftb3.4wWA
-..M _ _M
* Allocated with the Building Fund
**Mangement Assistant - Operations promoted to Operations Manager in FY 2023/24
*** Formerly Management Assistant - Administration
****Position Allocated only to the Building Fund
fVA,
Community Development Department
Fiscal Year 2025/26
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)
2022/23
2023/24
2024/25
2025/26
Priority/Goal
% of Customer Comments Identifying Improvements
Needed
1 & 5
1 %
2%
4%
2%
M
m
y
Average Hours of TRAKiT Training per Employee
3
3
4
6
6
No. of Local Business Tax Receipts Issued
2 & 4
2,415
3,070
3,100
3,200
a
y
0
, Q,
No. of Code Warnings and Notice of Violations Issued
2
384
243
275
250
S -n
o c
o
No. of Special Master Hearings
2
467
605
850
800
0•
% of Applications Submitted Digitally
2 & 4
60%
90%
100%
100%
0
—
o Cn
a
No. of Land Development Applications Processed (All
Tyes)
2
27
45
40
40
[N��oUen Requests Responded to
2
3,655
1 1,512
1 1,500
1,500
173
Community Development Department
Fiscal Year 2025/26
00150000
Actual
Actual
Amended
Commission
Amount
Amount
Budget
Half Year Approval
Object Code # Category 2022/23
2023/24
2024/25
Actual 2024/25 2025/26
Personal Services
512000
Employee Salaries $
314,823 $
353,673 $
359,025 $
179,259 $
361,738
514000
Overtime
-
-
3,000
-
3,000
521000
FICA
22,990
25,746
27,695
12,639
27,902
522000
Pension
44,179
46,335
51,595
24,220
52,014
523000
Health, Life & Disability
51,902
56,197
60,929
30,129
57,594
524000
Workers' Compensation
1,788
1,876
1,302
1,213
1,368
Subtotal $
435,682 $
483,827 $
503,546 $
247,460 $
503,616
Contractual Services
531000 Building Inspection Services $ 10,339 $ - $ - $ - $ -
531070 Professional Services 41,950 68,279 145,000 63,208 62,000
534100 Records Retention - - 2,000 - 10,000
Subtotal $ 52,289 $ 68,279 $ 147,000 $ 63,208 $ 72,000
Other Charges
540000
Travel & Per Diem $
3,283 $
3,497 $
6,500 $
1,587 $
6,500
540030
Car Allowance
4,200
4,200
4,200
2,100
4,200
541000
Communication Services
845
828
828
659
1,416
544000
Lease Equipment
-
-
-
-
-
546000
R&M - Vehicles
166
(1,086)
1,000
1,000
546020
R&M - Equipment
11,319
-
2,000
-
-
547000
Printing
8,244
3,986
3,000
838
2,000
Subtotal $
28,057 $
11,425 $
17,528 $
5,184 $
15,116
551000
Office Supplies $
3,016 $
1,708 $
1,000 $
1,144 $ 2,000
551010
Computer Operating Supplies
233
315
2,100
- 500
552000
Gas & Oil
234
466
500
500
552010
Uniforms
-
255
400
300
552060
Other Operating Supplies
-
257
500
- 300
Subtotal $
3,483 $
3,001 $
4,500 $
1,144 $ 3,600
554000 Subscriptions & Memberships $
1,030 $
1,672 $
1,100 $
399 $
1,400
555000 Conferences & Seminars
4,755
2,289
5,000
1,834
5,500
554010 Computer Subscriptions
-
10,991
8,250
12,212
17,500
555000 Training
75
508
500
390
-
Subtotal $
5,860 $
15,460 $
14,850 $
14,835 $
24,46-0-
Capital
Total Community Development $ 550,391 $ 585,783 $ 688,724 $ 331,831 $ 632,032
Prior to FY 2025/26, the Capital Outlay was budgeted in the Capital Outlay Department. For comparision purposes, it is being
shown in this department for the prior years.
174
Community Development Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
(1) Community Development Director, (1) Administrative Assistant, (1)
Operations Manager, (1) Planner & (1) Code Compliance Officer (All of
these positions are allocated within the Community Development
512000
Employee Salaries
$ 361,738
Department of the General Fund and in the Building Fund.)
514000
Overtime
33000
Estimated overtime costs
521000
FICA
273902
Social Security & Medicare taxes
Estimated pension contribution paid by the City for each full-time General
522000
Pension
523014
employee
Estimated annual employee costs for health, dental, life & disability
523000
Health, Life & Disability
573594
insurance benefits
524000
Workers' Compensation
1,368
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 west of
Biscayne Blvd. will coincide with long term coordination of infrastructure,
mobility strategies, and the drafting of land development regulations to
facilitate redevelopment initiatives in accordance with the City
531070
Prof. Services
623000
Commission's vision.
Estimated costs for imaging Planning and Zoning, Code Compliance and
534100
Records Retention
103000
Business Tax records
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 Tax Officers (FABTO) and Central square Engage
540000
Travel & Per Diem
6,500
Annual Conference
540030
Car Allowance
4,200
Department Directors receive $500/month for a car allowance
541000
Communication Services
13416
Telephone services for department personnel
Estimated costs of repairs and maintenance on two (2) existing vehicles
546000
R&M -Vehicles
13000
utilized by the Department - Code Compliance and Business Licensing
Printing of noticies pertaining to delinquent business taxes, code
547000
Printing
23000
violations, etc.
Office supplies needed for Planning and Zoning, Business Licensing,
551000
Office Supplies
23000
Code Compliance and Department Administration
lira
Community Development Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
Computer Operating
Computer operating supplies for Planning and Zoning, Business Licensing,
551010
Supplies
500
Code Compliance and Department Administration
Gas & Oil for two (2) exisiting vehicles utilized by the Department - Code
552000
Gas & Oil
500
Compliance and Business Licensing
Unitorm maintenance, unitorm shirts, and work shoes for the Code
Compliance Officer as well as other operational staff (non -Building
552010
Uniforms
300
Division)
Miscellaneous supplies for Code Compliance, Business Licensing and
552060
Other Operating Supplies
300
Zoning operations
Memberships with professional organizations and subscriptions: American
Planning Association, Florida Association of Business Tax Officials,
Subscriptions &
Florida Association of Code Enforcement, Florida Planning Association &
554000
Memberships
1,400
miscellaneous subscriptions
Funding to keep informed of changing and new developments in the field
of planning, economic development and code enforcement. Included in
555000
Conferences & Seminars
53500
this amount is funding for TRACKiT training.
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
554010
Computer Subscriptions
173500
subscriptions for GIS for planning
Computer Equipment
This project consists of the replacement and upgrade of computer
664000
>$53000
103000
equipment, i.e. Central Square TRACKiT/BlueBeam
This project consists of:
- Replace (1) Computer
Computer Equipment
- Replace (1) Laserjet Printer
664010
<$53000
1 33300
- Replace (1) Desktop Scanner
Total Community Development $ 632,032
frig:
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Community Services Department
177
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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178
Community Services
Fiscal Year 2025/26
Departmental Budget Summary
Department Description
Fhe Community Services Department is responsible for the maintenance of parks, community recreation, camps, athletic leagues, special
went programming and Community Center programming and activities. The Department is organized to provide a wide scope of recreational
)rograms, activities and special events for all age groups on a quality basis.
Community Services Department Trends
$,000,000
$6,000,000
$5,000,000
_
■ Capital Outlay
$4,000,000
®
j
j _
■ Other Operating Expenses
Commodities
$3,000,000
$2,000,000
_
■ Other Charges & Services
Contractual Services
$1,000,000
■ Personal Services
Actual Amount Actual Amount
Amended
Commission
2022/23
2023/24
Budget
Approval
2024/25
2025/26
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
)bject Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
i10000/529999 Personal Services $ 1,132,198 $ 1,352,764 $ 1,861,934 $ 790,935 $ 1,941,702
530000/539999 Contractual Services
540000/549999 Other Charges & Services
5500001553999 Commodities
554000/599999 Other Operating Expenses
Total Operating Expenditures
660000/669999 Capital Outlay
Total Expenditures
1,256,019 1,313,171 1,357,500 806,785 1,486,880
1,724,332 2,115,128 2,349,400 1,307,076 2,616,250
11,191 11,214 20,000 10,146 20,000
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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`Ei6
Assistant 1*
(5)
Community Services
Director
Community Parks & Recreation
Program Manager
Manager
uontractuar Contractual
Community Landscape Maintenance
Programming Tennis Pro
Youth Sports Youth Sports
Janitorial Janitorial
CRC
Parks &
Assistant
Recreation
Manager (4)
Assistant
Manager (3)
Park Attendant Parks & Recreation
F/T (1) P/T (2) Lead
Park Attendant
F/T(8) P/T (5)
Community Services Director
1.0
1.0
1.0
Parks and Recreation Manager
1.0
I
1.0
1.0
Parks and Recreation Assistant Manager
3.0
3.0
3.0
Parks and Recreation Supervisor
-
-
-
-
Community Program Manager
-
1.0
1.0
1.0
Community Rec Center Manager
1.0
-
-
-
Community Rec Center Assistant Manager
2.0
2.0
3.0
4.0
Community Rec Center Supervisor
-
-
-
-
Special Events Administrator
-
1.0
1.0
-
Administrative Assistant (P/T)
1.0
-
-
-
Administrative Assistant V
-
0.5
0.5
0.5
Parks & Recreation Lead
-
-
1.0
1.0
Park Attendant (F/T)
3.0
4.0
8.0
9.0
Park Attendant (P/T)
8.0
8.0
7.0
7.0
Park Attendant (P/T) Seasonal
3.0
3.0
2.0
-
Community Services Department
Fiscal Year 2025/26
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
2. Community 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)
2022/23
2023/24
2024/25
2025/26
Priority/Goal
Resident complaints & concerns cleared—
1
N/A
2
3
3
Cn
m
,n
Advisory Board Meetings attended
2
6
5
5
5
n <.
rn m
7 CIP
8 CIP
9 CIP
&
&
&
< go
CIP completed
projects p
3 & 4
6 ARPA
56 ARPA
2 ARPA
7 CIP
o
o go90pSi
o
Founders Park attendance'
3, 5 & 7
141,664
90,614
135,000
140,000
m 0
Y
N R
oo
Community Recreation Center attendance'
3, 5, 6, 7 & 8
106,633
112,889
113,500
115,000
°1 '
0 Cr
Number of participants registered in youth sports'
3, 4, 5, 6, 7 & 8
2,012
2,013
2,216
2,250
1<
Number of Special Events'
1, 3, 5, 7 & 8
13
14
14
12
. 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
2025/26 Youth Sports Calendar
Sport
Season
Basketball
Sept- April
Boys Soccer
Sept- May
Girls Soccer
Sept - May
Travel Soccer
Sept - May
Travel Basketball
Oct - May
183
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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184
Community Services Department
Fiscal Year 2025/26
00155000
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
Object Code # CatE 0 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
Personal Services
512000
Employee Salaries $
792,444 $
946,873 $
1,300,489 $
532,363 $
1,314,374
514000
Overtime
10,102
18,965
20,000
12,545
20,000
514010
Holiday Pay
7,760
5,181
521000
FICA
63,871
72,916
101,017
41,211
102,080
522000
Pension
93,580
108,472
154,348
64,136
162,149
523000
Health, Life & Disability
143,711
179,444
264,040
126,632
316,530
524000
Workers' Compensation
20,730
20,913
22,040
14,048
26,569
Subtotal $
1,132,198 $
1,352,764 $
1,861,934 $
790,935 $
1,941,702
531140
Prof. Services - Comm. Cen. Inst. $
665,661 $
721,543 $
600,000 $
455,308 $
670,000
531060
Prof. Services - Landscape Arch.
22,460
16,835
24,000
12,008
28,000
531130
Prof. Services - Programming
5,580
11,505
8,500
14,000
534000
Janitorial Services
150,000
42,571
157,000
534010
Lands/Tree Maint. Svcs - Parks
562,318
563,288
575,000
296,332
615,000
534080
Other Contractual Services
566
2,880
Subtotal $
1,256,019 $
1,313,171 $
1,357,500 $
806,785 $
1,486,880
Other Charges
540000
Travel & Per Diem $
1,572 $
6,202 $
6,000 $
- $
6,500
540030
Car Allowance
6,000
6,000
6,000
3,000
6,000
541000
Communication Services
10,330
13,552
21,000
9,375
22,500
543000
Utilities - Electric
110,000
42,074
115,825
543020
Utilities - Water
200,000
50,397
200,000
544000
Lease
2,312
1,307
6,000
939
8,425
546000
R&M - Vehicles
3,638
12,074
7,000
5,860
8,000
546010
R&M - Buildings
212,900
88,700
200,000
546020
R&M - Equipment
22,321
8,361
13,000
2,008
13,000
546040
R&M - Parks
91,155
100,031
175,000
112,968
190,000
547000
Printing & Binding
5,420
7,825
7,500
1,230
6,000
548010
Special Events
195,133
307,504
425,000
160,724
375,000
548080
Cultural/Recreation Programs
786,357
907,416
600,000
598,942
760,000
548020
Founders Day Activities
98,804
170,217
185,000
182,644
250,000
548030
Summer Recreation
501,290
574,639
375,000
48,215
455,000
Subtotal $
1,724,332 $
2,115,128 $
2,349,400 $
1,307,076 $
2,616,250
Commodities
551000
Office Supplies $
2,441 $
3,584 $
4,000 $
1,177 $
4,000
551010
Computer Operating Supplies
2,508
343
6,000
2,145
6,000
552000
Gas & Oil
705
551
1,000
212
1,000
552010
Uniforms
5,209
6,611
8,000
6,462
8,000
552060
Other Operating Supplies
328
125
1,000
150
1,000
Subtotal $
11,191 $
11,214 $
20,000 $
10,146 $
20,000
Other Operating
Expenses
554000
Subscriptions & Memberships $
2,640 $
4,243 $
6,000 $
3,352 $
6,000
555000
Conferences & Seminars
2,743
525
7,000
1,746
17,000
554010
Computer Subscriptions
12,217
13,500
15,507
16,500
555000
Training
10,302
8,465
10,000
4,660
599000
Contingency
121
2,000
161
1,000
Subtotal $
15,806 $
25,450 $
38,500 $
25,426 $
40,500
IRR
Community Services Department
Fiscal Year 2025/26
00155000
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
)bject Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
Outlay
664010 Computer Equipment <$5,000 $ 9,076 $ 4,809 $ 8,200 $ 958 $ 13,20(
664080
Equipment >$5,000
4,395
19,429
6,000
73,000
664090
Equipment <$5,000
9,205
12,573
14,800
662020
Community Center Improvements
42,450
372,848
13,000
36,000
663090
Aventura Founders Park
46,536
795,683
168,297
76,612
663100
Waterways Park Improvements
11,675
19,511
11,555
11,555
663110
Waterways Dog Park Improvements
11,412
3,389
663120
Veterans Park Improvements
10,470
4,957
15,000
35,000
663130
Peace Park Improvements
83,245
Subtotal $
145,219 $
1,316,444 $
236,852 $
89,125 $
157,200
Total Community Services $
4,284,765 $
6,134,171 $
5,864,186 $
3,029,493 $
6,262,532
" Prior to FY 2025/26, the Capital Outlay was budgeted in the Capital Outlay Department. For comparision purposes, it is being shown in this
department for the prior years.
IEI:
Community Services Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
(1) Community Services Director, (1) Parks and Recreation Manager, (3)
Parks and Recreation Assistant Manager, (1) Community Program
Manager, (4) Community Recreation Center Assistant Manager, (1)
Administrative Assistant I (Allocated 50% with the City Clerk's Office), (1)
Parks & Recreation Lead, (9) Park Attendant (F/T) & (7) Park Attendant
512000
Employee Salaries
$ 1,314,374
(P/T)
514000
Overtime
20,000
Estimated overtime costs
521000
FICA
1023080
Social Security & Medicare taxes
Estimated pension contribution paid by the City for each full-time General
522000
Pension
1623149
employee
Estimated annual employee costs for health, dental, life & disability
523000
Health, Life & Disability
3163530
insurance benefits
524000
Workers' Compensation
263569
Allocated cost of workers' compensation premiums paid
Funding for the various instructors who teach or lead recreation classes
Prof. Services - Comm. Cen.
and programs at City parks and the Community Recreation Center - Costs
531140
Inst.
6703000
are offset by revenues generated by registration fees
Prof. Services - Landscape
Funding for contracted landscape artichitect to oversee departmental
531060
Arch.
28,000
projects and landscape services
Prof. Services -
Costs associated with events held at the Aventura Arts & Cultural Center,
531130
Programming
143000
i.e. Arbor Day, CRC Camp Talent Show, Peace Day, etc.
General cleaning costs for the Community Recreation Center and all Parks
534000
Janitorial Services
157,000
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,
Peace Park, Community Recreation Center and Aventura Arts and Cultural
Center. Services include: irrigation and grounds maintenance services;
Lands/Tree Maint. Svcs -
tree trimming, specialized Bermuda turf maintenance, specialty pesticide
534010
Parks
6153000
applications for the Dog Park and general park maintenance.
534080
Other Contractual Services
2,880
Funding for the solid waste provider
Funding for travel and per diem while attending the following conferences
and seminars: Florida Recreation and Parks Association, National
540000
Travel & Per Diem
63500
Recreation and Parks Association and other seminars
540030
Car Allowance
6,000
Department Directors receive $500/month for a car allowance
541000
Communication Services
223500
Telephone stipend for department personnel and facility internet services
187
Community Services Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
543000
Utilities - Electric
115,825
Estimated annual costs for electrical services based on current FPL usage
543020
Utilities -Water
200,000
Estimated annual funding for water consumption
Funding for lease of copy machine at the Community Recreation Center
544000
Lease
8,425
and Waterways Park & off -site storage unit
546000
R&M - Vehicles
83000
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
546010
R&M - Buildings
2003000
the condition of all municipal buildings and facilities.
Repair and maintenance of equipment at the Community Recreation
546020
R&M - Equipment
133000
Center (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,
546040
R&M - Parks
1903000
replacing park signage & roll coat on playground surface.
Printing and binding of various materials needed to operate the
547000
Printing & Binding
6,000
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
548010
Special Events
3753000
event, Halloween, Veterans Day, and Winter Wonderland
Costs associated with establishing a wide variety of comprehensive
Cultural/Recreation
recreation programming; youth athletics, recreation programs and classes
548080
Programs
7603000
and other programs - all costs are offset by registration fees
Funding entertainment, activities, games, production, sound, lighting, rental
costs, temporary power, temporary fencings, restrooms, tents, permits, and
548020
Founders Day Activities
250,000
other required logistics for the 30th 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
548030
Summer Recreation
4553000
revenues generated by registration fees
551000
Office Supplies
4,000
Office supplies for the Department
Computer Operating
551010
Supplies
63000
Costs for computer supplies, i.e. toner and other necessary items.
552000
Gas & Oil
13000
Gas and oil for Department fleet
188
Community Services Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
552010
Uniforms
8,000
Employee uniforms
552060
Other Operating Supplies
1,000
Additional operating supplies as needed
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,
Subscriptions &
Authors and Publishers, Broadcast Music, Inc., Movie Licenses and the
554000
Memberships
65000
Society of European Songwriters, 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 & Certified
Pool Operator, Certified Playground Safety courses, customer service
555000
Conferences & Seminars
17,000
training and local seminars
554010
Computer Subscriptions
163500
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
555000
Training
-
inclusive and their contributions are valued and respected
Funds for incidential and unexpected items that may come up throughout
599000
Contingency
13000
the year
This project consists of:
Computer Equipment
- Replace/Add (4) New Computers
664010
<$53000
133200
- Replace (2) ID Printers
This project consists of:
664080
Equipment >$5,000
733000
- Replace (2) Lightning Detection Systems & Add (2) Solar Remotes
Community Center
This project consists of:
662020
Improvements
363000
- Replace Partition Wall
This project consists of:
663120
Veterans Park Improvements
35,000
- Resurface Playground Surfacing Top Coat Binder
Total Community Services $ 6,262,532
189
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Public Works/Transportation
Department
110
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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Public Works/Transportation Department
Fiscal Year 2025/26
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
$4,00,000
$4,000,000
$3,00,000
I
'
■Debt Service
$3,000,000
I
I
Capital Outlay
$2,500,000
Other Operating Expenses
$2,000,000
Commodities
$1, 500, 000
$1,000, 000
Other Charges &Services
$500,000
Contractual Services
$-
■ Personal Services
Actual
Actual
Amended
Commission
Amount
Amount
Budget
Approval
2022/23
2023/24
2024/25
2025/26
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
510000/529999 Personal Services $ 1,243,933 $ 1,227,036 $ 1,280,518 $ 655,964 $ 1,156,386
530000/539999
Contractual Services
925,541
1,236,902
1,414,835
891,003
1,312,510
540000/549999
Other Charges & Services
1,054,820
1,132,048
673,560
353,577
734,625
550000/553999
Commodities
20,901
17,903
21,700
12,913
21,700
554000/599999
Other Operating Expenses
5,933
4,925
38,500
5,015
26,500
otal Operating Expenditures $
3,251,128 $
3,618,814 $
3,429,113 $
1,918,472 $
3,251,721
660000/669999
Capital Outlay $
435,258 $
196,071 $
464,864 $
242,431 $
958,600
770000/779999
Debt Service
-
18,623
9,315
-
9,315
Total Expenditures $
3,686,386 $
3,833,508 $
3,903,292 $
2,160,903 $
4,219,636
111011c'.
Public Works/Transportation
Director
Executive
Assistant
Contractual Contractual ssista It Public
Landscape Works/Transportation
Shuttle Bus Director
Service Architect
Consulting
Engineers
Engineer I
Facilities Manager in
I' Maintenance
Supervisor
Trades Worker 1
(4)
Contractual
Building Maintenance
Pest Control
Security Information officer
Contractual
Electrical Maint.
Landscape Main
Street Maint.
Public Works/Transportation Director
1.0
1.0
1.0
* 0.80
Assistant PW/Transp. Director
1.0
1.0
1.0
0.80
Executive Assistant
1.0
1.0
1.0
0.95
Capital Projects & Grants Manager*
1.0
1.0
1.0
-
Public Works Stormwater Coordinator
1.0
1.0
1.0
-
Engineer I
-
-
-
0.50
Facilities Manager
1.0
1.0
1.0
0.95
Maintenance Supervisor
-
-
1.0
0.50
Trades Worker 11
2.0
2.0
2.0
3.80
Public Works/Transportation Department
Fiscal Year 2025/26
00160000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024125 Actual 2024/25 2025/26
Personal Services
0
512000
Employee Salaries
$ 863,500 $
875,221 $
896,294 $
439,989 $
816,644
514000
Overtime
8,912
12,967
10,000
17,242
20,000
514010
Holiday Pay
11,571
2,297
-
-
-
521000
FICA
67,671
69,267
69,332
33,266
64,003
522000
Pension
113,414
112,488
129,796
61,849
102,833
523000
Health, Life & Disability
131,981
117,326
147,188
78,444
122,327
524000
Workers' Compensation
46,884
37,470
27,908
25,174
30,579
Subtotal $ 1,243,933 $
1,227,036 $
1,280,518 $
655,964 $
1,156,386
Contractual Services 1
531010 Professional Services - Engineering $ - $ - $ 40,000 $ 1,872 $ 24,000
531060
Prof. Services - Landscape Arch
534000
Janitorial Services
534010
Lands/Tree Maint. Svcs - Streets
534020
Beautification/Signage
534040
Transportation Services
534080
Other Contractual Services
S u btota I
30,000
60,000
65,670
93,561
-
-
-
608,055
829,471
942,420
684,017
900,000
45,252
39,617
45,000
21,172
46,800
200,000
267,934
347,415
182,212
271,710
6,564
6,319
10,000
1,730
10,000
$ 925,541 $
1,236,902 $
1,414,835 $
891,003 $
1,312,510
Other Charges
540000
Travel & Per Diem
$ 4,618 $
$
4,000 $
1,548 $
4,000
540030
Car Allowance
4,275
-
-
-
541000
Communication Services
3,898
4,763
4,560
3,171
5,660
543000
Utilities - Electric
108,726
100,229
-
222
475
543010
Utilities - Street Lighting
94,594
58,298
62,000
51,521
66,090
543020
Utilities - Water
632,650
623,736
400,000
257,903
450,000
544000
Leased Equipment
50,248
17,029
55,000
-
55,000
546000
R&M - Vehicles
8,606
7,214
7,000
12,120
7,000
546010
R&M - Buildings
60,632
166,111
-
1,913
-
546020
R&M - Equipment
3,802
5,983
5,500
7,681
5,500
546050
R&M - Streets
82,771
148,601
135,000
15,464
140,400
547000
Printing & Binding
-
84
500
2,034
500
Subtotal $ 1,054,820 $
1,132,048 $
673,560 $
353,577 $
734,625
551000
Office Supplies
$ 2,214
$ 2,870
$
3,000
$
986
$ 3,000
551010
Computer Operating Supplies
118
-
3,000
61
3,000
552000
Gas & Oil
11,957
11,519
12,000
6,979
12,000
552010
Uniforms
1,644
1,892
2,500
3,907
2,500
552060
Other Operating Supplies
4,968
1,622
1,200
980
1,200
Subtotal
$ 20,901
$ 17,903
$
21,700
$
12,913
$ 21,700
Other Operating
Expenses
554000
Subscriptions & Memberships
$ 2,604
$ 1,623
$
3,000
$
617
$ 3,000
555000
Conferences & Seminars
1,658
2,051
3,500
688
3,000
554010
Computer Subscriptions
-
1,030
30,000
3,393
20,000
555000
Training
422
221
2,000
317
-
599000
Contingency
1,249
-
-
-
500
Subtotal
$ 5,933
$ 4,925
$
38,500
$
5,015
$ 26,500
IL1
Public Works/Transportation Department
Fiscal Year 2025/26
00160000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
OutlayCapital
664100
Repairs & Replacements $
51,287 $
- $
150,000 $
111,850 $
395,000
664110
Government Center Improvements
39,920
8,649
178,090
100,524
250,000
664100
Roofing Repairs Other Improvements
-
-
33,480
-
663000
Beautification Projects
9,273
9,167
67,504
22,950
291,000
663030
Circulator System Improv. - Bus Shelter
-
-
25,000
-
20,000
663080
Seawall Improvements
277,377
-
-
-
-
663140
Transportation System Imp.
6,914
68,500
5,490
5,489
-
664010
Computer Equipment <$5,000
50,487
5,325
5,300
1,618
2,600
664080
Equipment >$5,000
-
-
-
-
-
664120
Vehicles
-
104,430
-
-
-
Subtotal $
435,258 $
196,071 $
464,864 $
242,431 $
958,600
Debt Service 0
771000 Principal Payments $ $ 14,760 $ 6,795 $ $ 7,350
772000 Interest Payments 3,863 2,520 1,965
Subtotal $ $ 18,623 $ 9,315 $ $ 9,315
Total Public Works/Transportation $ 3,686,386 $ 3,833,508 $ 3,903,292 $ 2,160,903 $ 4,219,636
" Prior to FY 2025/26, the Capital Outlay was budgeted in the Capital Outlay Department. For comparision purposes, it is being shown in this
department for the prior years.
iMil.
Public Works/Transportation Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
(1) Public Works/Transportation Director', (1) Assistant Public
Works/Transportation Director*, (1) Executive Assistant*, (1) Engineer I*,
(1) Facilities Manager*, (1) Maintenance Supervisor* & (4) Trades Worker
II* (*All of these positions are allocated within the Public
Works/Transportation Department of the General Fund and in the
512000
Employee Salaries
$ 816,644
Stormwater Utility Fund).
514000
Overtime
20,000
Estimated overtime costs
521000
FICA
64,003
Social Security & Medicare taxes
Estimated pension contribution paid by the City for each full-time General
522000
Pension
102,833
employee
Estimated annual employee costs for health, dental, life & disability
523000
Health, Life & Disability
122,327
insurance benefits
524000
Workers' Compensation
30,579
Allocated cost of workers' compensation premiums paid
Professional Services -
531010
Engineering
24,000
Costs associated with permitting and other services as needed
Professional Services -
Costs associated for contract landscape inspection and landscape
531060
Landscape Architect
60,000
architecture services
Costs associated with contracting tree, landscape, irrigation and flower
Lands/Tree Maint. Svcs -
maintenance services for all public right-of-ways and median. Included in
534010
Streets
900,000
this account is the funding for the water trucks for landscaping.
Banner and street furniture maintenance and repairs, this includes costs for
534020
Beautification/Signage
46,800
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 115,000 passengers per
year, including the printing costs for route schedules. Transit system links
the residential areas to community, retail and medical establishments, as
534040
Transportation Services
271,710
well as Miami -Dade and Broward routes.
Funding the necessary contractual services i.e. pest control, solid waste
534080
Other Contractual Services
10,000
provider & etc.
Cost associated with annual Public Works conference and State & Local
540000
Travel & Per Diem
4,000
seminars
541000
Communication Services
5,660
Telephone services for department personnel
543000
Utilities - Electric
475
Estimated annual costs for electrical services based on current FPL usage
543010
Utilities - Street Lighting
66,090
Estimated annual costs for electrical services based on current FPL usage
543020
Utilities -Water
450,000
Estimated annual funding for water consumption
liR.fl
Public Works/Transportation Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
Cost associated with the FEC Pipe -Wire License Fee, Ground Lease Fee &
544000
Leased Equipment
55,000
Rent
546000
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
546020
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
546050
R&M - Streets
140,400
and electric service repairs
547000
Printing & Binding
500
Printing costs associated with envelopes, business cards, etc.
551000
Office Supplies
3,000
General office supplies
Includes the cost of minor supplies and software to maintain existing
systems and to upgrade software and operating systems to the current
551010
Computer Operating Supplies
3,000
versions
552000
Gas & Oil
12,000
Vehicle fuel
552010
Uniforms
2,500
Uniforms for Department staff
Estimated costs for supplies and miscellaneous items required for the
552060
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
554000
Subscriptions & Memberships
3,000
Stormwater Association
Funding for attending the following conferences: American Public Works
Association, Association of State Floodplain Managers, Florida Stormwater
Association & other professional and customer service training and local
555000
Conferences & Seminars
3,000
seminars
Costs associated with upgrades and license subscriptions for departmental
554010
Computer Subscriptions
20,000
software, i.e. Autodesk CAD, Asset Management & GIS Software
Funds for incidential and unexpected items that may come up throughout
599000
Contingency
500
the year
This project consists of replacing air conditioning units at various City
664100
Repairs & Replacements
395,000
facilities
This project consists of:
- 1st Floor Water Hardening of External Doors - Police Department
- 3rd & 5th Floor Balcony Water Proofing
- Replace Lighting - 3rd & 4th Floor
- Replace (3) Stanley Door Operators for Lobby
- Replace (30) Toliets in Government Center
Government Center
- Replace (2) Toliets in Prisoners Holding Cells
664110
Improvements
250,000
- Sealing of IT Server Room Penetrations
198
Public Works/Transportation Department
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
This project consists of:
- Biscayne Blvd Landscape Improvements
- Country Club Drive Landscape Improvements
- Purchase (5) Benches & (12) Trash Cans
663000
Beautification Projects
291,000
- Replace (3) Chilled Water Fountains
Circulator System Improv. -
663030
Bus Shelter
20,000
This project consists of Bus Shelter Imrpovements
This project consists of:
664010
Computer Equipment <$5,000
2,600
- Replace (2) Computers
771000
Principal Payments
7,350
Principal payments for leased vehicle per GASB 87
772000
Interest Payments
1 1,965
lInterest payments for leased vehicle per GASB 87
Total Public Works/Transportation $ 4,219,636
I
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Arts & Cultural Center
NIS
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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Arts & Cultural Center
Fiscal Year 2025/26
Departmental Budget Summary
Department Description
'he Arts & Cultural is responsible for the operations and programming of the Arts & Cultural Center. The goal is to provide a facility that offer
wide range of quality entertainment and cultivates partnerships with other local and regional organizations to enhance the quality of life for
he City by providing a variety of performing arts and relevant cultural programming for audiences of all ages.
Arts & Cultural Center Trends
$2,000,000
$1,800,000
$1,00,000
$1,400,000
�
$1, 200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
Actual Amount
Actual Amount Amended Commission
2022/23
2023/24 Budget2024/25 Approval
2025/26
■ Capital Outlay
Commodities
■ Other Charges & Services
Contractual Services
Commission
Actual Amount Actual Amount Amended Half Year Approval
)bject Code # Category 2022/23 2023/24 Budget 2024125 Actual 2024125 2025126
30000/539999 Contractual Services $ 1,075,509 $ 1,286,695 $ 1,433,650 $ 721,284 1,397,18E
540000/549999 Other Charges & Services 124,039
126,525
146,510
74,442
148,800
550000/553999 Commodities 4,916
4,619
5,750
1,013
5,950
ting Expenditures $ 1,204,464 $
1,417,839 $
1,585,910 $
796,739
1,551,935
660000/669999 Capital Outlay $ 124,149 $
18,625 $
192,028 $
105,928 $
356,900
Total Expenditures $ 1,328,613 $
1,436,464 $
1,777,938 $
902,667
1,908,835
i►Ai1<?
City Commission
City Manager
A A t' t!
Advisory
General Manager Board
c�
Broward Center for
the Performing Arts
Operation
General Manager 1.00
1.00
1.00
1.00
Event Services Manager 1.00
1.00
1.00
1.00
Technical Director 1.00
1.00
1.00
1.00
Box Office Manager 1.00
1.00
1.00
1.00
Marketing Coordinator 0.30
0.30
0.30
0.30
Guest Services Coordinator (P/T)* 0.75
-
-
0.75
Event Services Coordinator -
1.00
1.00
1.00
Technical Coordinator -
1.00
1.00
1.00
Labor (P/T) 0.25
0.35
0.35
0.35
Arts & Cultural Center
Fiscal Year 2025/26
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.
3 Enhance the learning experiences of students at Aventura City of Excellence School and the Don Soffer Aventura High School by
expanding performing arts activities and educational opportunities.
4. To increase general public awareness of the value of the cultural and educational programs available.
Performance Measures and Scorecard
Cultural
Center
Actual Actual Projected Estimate
City
Perfromance Workload Indicators
Objective(s)
2022/23 2023/24 2024/25 2025/26
Priority/Goal
y
Advisory Board Meetings attended
4
3
4
4
4
n
i
N
y
Number of performances/events
1, 2 & 4
114
125
105
125
s= <
m m
m Cl
Total attendance
1, 2, 3 & 4
21,463
22,071
23,000
25,000
QD Iv 0
m a
o
Number of promotional material produced
4
15
15
15
15
M
m �' o
2
Summer Camp
3& 4
1
1
1
1
='
O ai
rO/o of patrons who respond favorably to AACC
1 & 2
80%
80%
80%
80%
PAIR
Arts & Cultural Center
Fiscal Year 2025/26
00165000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
Contractual Services
531020
Prof. Services - Management Services
$
164,352
$
164,784
$
169,728
$
84,864
$
174,820
531030
Prof. Services - Man Serv/Staffing
419,161
596,687
614,722
237,620
676,365
531040
Prof. Services - Man Serv/Marketing
24,000
26,400
32,200
11,000
33,500
531130
Prof. Services - Programming
423,073
448,161
550,000
363,713
455,000
534000
Janitorial
40,782
33,767
45,000
21,901
46,500
534080
Other Contractual Services - Other
4,141
16,896
22,000
2,186
11,000
Other Charges
Subtotal
$
1,075,509
$
1,286,695
$
1,433,650
$
721,284
1,397,185
540000
Travel & Per Diem
$
67
$
$
$
$
541000
Communication Services
6,898
6,158
7,660
3,948
9,000
542000
Postage
14,468
16,191
15,000
16,725
543000
Utilities
65,278
67,821
75,000
33,492
76,875
544000
Copy Machine Costs
998
954
1,500
161
1,500
546010
R&M - Buildings
13,775
17,984
17,700
33,723
18,200
546020
R&M - Equipment
4,977
2,726
10,500
3,043
9,500
547000
Printing & Binding
16,948
14,691
18,500
75
17,000
549010
Licenses/Permit Fees
630
650
Subtotal
$
124,039
$
126,525
$
146,510
$
74,442
148,800
• 551000
Office Supplies
$
942
$
858
$
1,000
$
395
$
1,200
551010
Computer Operating Supplies
507
480
750
56
750
552060
Other Operating Supplies
3,467
3,281
4,000
562
4,000
OutlayCapital
Subtotal
$
4,916
$
4,619
$
5,750
$
1,013
5,950
662050
Building Improvements
$
119,833
$
$
15,000
$
$
250,000
664010
Computer Equipment <$5,000
4,316
5,166
2,600
11,900
664080
Equipment >$5,000
13,459
145,928
105,928
60,000
664090
Equipment <$5,000
28,500
35,000
Subtotal
$
124,149
$
18,625
$
192,028
$
105,928
356,900
Total Arts & Cultural Center $ 1,328,613 $ 1,436,464 $ 1,777,938 $ 902,667 1,908,835
* Prior to FY 2025/26, the Capital Outlay was budgeted in the Capital Outlay Department. For comparision purposes, it is being shown in this
department for the prior years.
4112,
Arts & Cultural Center
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
Payment for services provided in conjunction with the Agreement with
Performing Arts Center Authority for management, programming and
531020
Prof. Services - Man Sery
174,820
operational support services
Reimbursement to Performing Arts Center Authority in accordance with
agreement for staff personnel costs. Institutional marketing costs billed to
Prof. Services - Man
the City from the Performing Arts Center Authority are also included in this
531030
Serv/Staffing
676,365
account.
Prof. Services - Man
531040
Serv/Marketing
33,500
Payment for marketing and public relation services
This line item is used to fund "City Presents" performances in order to
531130
Prof. Services - Programming
4553000
attract a variety of programming
Other Contractual Services -
534000
Janitorial Services
463500
Costs associated with cleaning the AACC facility
Other Contractual Services -
Estimated costs for waste services, pest control, special event parking
534080
Other
11,000
services, annual fire and fire extinguisher inspection & etc.
541000
Communication Services
9,000
Telephone service and other communication type services
Estimated costs for mailing of correspondence, certified mail & season
542000
Postage
163725
brochure
543000
Utilities
763875
Electricity, water, sewer and refuse service for the AACC
544000
Copy Machine Costs
13500
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 assessments of the condition of all municipal
546010
R&M - Buildings
183200
buildings and faciilities.
Costs of maintaining service contracts on all equipment located at the
AACC. Included in this amount is $10,000 for rigging which occurs every
546020
R&M - Equipment
93500
two (2) years.
547000
Printing & Binding
173000
Printing for season brochure and other mailings
551000
Office Supplies
1,200
Costs associated with office supplies
551010
Computer Operating Supplies
750
Costs associated with computer supplies, i.e. toner
Costs of other supplies related to theater operations, i.e. tools, small
552060
Other Operating Supplies
43000
equipment, batteries, tape, etc.
Arts & Cultural Center
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
This project consists of:
- Interior Painting
- Replace Exterior Lighting
662050
Building Improvements
250,000
- Replace Auditorium, Lobby & Bathroom Lighting System
This project consists of:
664010
Computer Equipment <$5,000
11,900
- Replace (3) PCs/Laptops/Tablets
This project consists of:
- Replace Clear Comm System/Accessories
- Replace (2) Metal Detectors
664080
Equipment >$5,000
603000
- Replace/Refinish Patio Furniture
This project consists of:
- Replace (8) Stage Audio Monitors/Accessories
664090
Equipment <$5,000
35,000
- Replace (7) Theatrical Lighting Instruments/Accessories
Total Arts & Cultural Center $ 1,908,835
04071
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Non -Departmental
POOR
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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PAIL
Non -Departmental - Transfers
Fiscal Year 2025/26
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
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
Actual Amount Actual Amount Amended Commission
2022/23 2023/24 Budget 2024/25 Approval
2025/26
Transfers
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
990000/999999 Transfers $ 2.391.100 $ 6.552.801 $ 3.157.530 $ 1.578.765 $ 2.739.961
Total Expenditures $ 2,391,100 $ 6,552,801 $ 3,157,530 $ 1,578,765 $ 2,739,961
PAN
Non -Departmental - Transfers
Fiscal Year 2025/26
00195000
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
abject Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
Transfer - Charter School Fund
991190
(190) $
150,000 $
4,501,495 $
1,108,552 $
554,276 $
700,000
991191
Transfer- Charter H.S. Fund (191)
150,000
-
-
-
-
Transfer - Debt Svice Fund
991230
Ser2010&/11 (230)
1,191,834
1,192,997
1,192,936
596,468
1,186,742
Transfer - Debt Svice Fund
991250
Ser 2012 (A) (250)
360,476
361,585
360,082
180,041
358,391
Transfer - Debt Svice Fund
991291
Ser2018(291)
497,212
496,724
495,960
247,980
494,828
Transfer - Charter H.S.
991394
Construction Fund (394)
41,578
-
-
-
-
Total Non -Departmental - Transfers $
2,391,100 $
6,552,801 $
3,157,530 $
1,578,765 $
2,739,961
PAVA
Non -Departmental - Transfers
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
T/fer - Charter School Fund
Transfer from the General Fund to the Charter School Fund (Fund 190) for
991190
(190)
$ 700,000
ACES
T/fer - Debt Svice Fund Ser
Transfer to 2010 & 2011 Debt Service Fund (Fund 230) for required
991230
2010 & /11 (230)
1,1863742
interest and principal on that bank qualified loan with Bank of America
T/fer - Debt Svice Fund Ser
Transfer to 2012 (A) Loan Debt Service Fund (Fund 250) for required
991250
2012 (A) (250)
3583391
interest and principal on that bank qualified loan with SunTrust Bank
T/fer - Debt Svice Fund Ser
Transfer to 2018 Loan Debt Service Fund (Fund 291) for required interest
991291
2018 (291)
4943828
and principal on that bank qualified loan with BB&T Bank
Total Non -Departmental - Transfers $ 2,739,961
►IK',
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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PAe!
Non -Departmental
Fiscal Year 2025/26
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
$3,500,000
$3,000,000
$2,500,000 AW
$2,000,000
$1, 500,000
$1,000,000
$500,000
Actual Actual Amended Commission
Amount Amount Budget Approval
2022/23 2023/24 2024/25 2025/26
■ Capital Outlay
■ Other Operating Expenses
Commodities
Other Charges & Services
Contractual Services
■ Personal Services
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
510000/529999 Personal Services $ 7,404 $ - $ 5,000 $ 1,667 $ 6,600
530000/539999 Contractual Services
540000/549999 Other Charges & Services
550000/553999 Commodities
554000/599999 Other Operating Expenses
Total Operating Expenditures
660000/669999 Capital Outlay
IIIIII&Ln.ditures
195,517 204,415 221,000 116,909 313,000
1,713,550 2,562,158 2,491,310 1,101,268 2,101,608
81,217 143,797 104,500 99,400 200,220
PA
Non -Departmental
Fiscal Year 2025/26
00190000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
525000 Unemployment
Subtotal $ 7,404 $ - $ 5,000 $ 1,667 $ 6,600
Contractual
Services
531070
Professional Services - Other $
8,640 $
38,644 $
26,000 $
- $
36,000
531080
Security
78,756
65,709
75,000
28,951
75,000
534000
Janitorial
89,812
91,675
95,000
43,576
140,000
534080
Contractual Services - Other
18,309
8,387
25,000
44,382
62,000
Subtotal $
195,517 $
204,415 $
221,000 $
116,909 $
313,000
Other Charges
541000
Communication Services $
289,340 $
159,024 $
275,000 $
41,200 $
218,200
542000
Postage
14,488
13,839
17,500
5,844
17,500
543000
Utilities
254,549
252,943
260,000
123,492
266,500
543020
Water
50,793
47,151
55,000
27,911
56,000
544000
Copy Machine Costs
9,952
10,252
12,000
6,588
14,000
545000
Insurance
925,892
1,759,214
1,431,010
703,194
1,269,408
546010
R&M - Government Center
168,536
319,735
440,800
193,039
260,000
Subtotal $
1,713,550 $
2,562,158 $
2,491,310 $
1,101,268 $
2,101,608
Commodities
552050 Credit Card Fees $ 69,779 $
131,725 $
84,500 $
92,603 $
185,220
552060 Other Operating Supplies 11,438
12,072
20,000
6,797
15,000
Subtotal $ 81,217 $
143,797 $
104,500 $
99,400 $
200,220
554000
Subscriptions & Memberships $
21,466 $ - $ $
- $
554010
Computer Subscriptions
- 20,434
12,000 -
599000
Contingency
- 161,657 128,000
85,878 50,000
599030
Hurricane Preparation
- - 1,850
1,850 -
599040
Hurricane Supplies
- 46,600
46,535
599050
Disaster Supplies
- - -
- -
Subtotal $
21,466 $ 182,091 $ 176,450 $
146,263 $ 50,000
OutlayCapital
661000 Land Acquisition/Purchase $ 79,508 $ 14,283 $ $ 48,353 $
662030 Garage Expansionlimprovements - - -
662060 Building Improvement/Equipment - 12,680 275,825 809
664080 Equipment >$5,000 539822 - - -
Subtotal $ 133,330 $ 26,963 $ 2759825 $ 49,162 $
Total Non -Departmental $ 2,152,484 $ 3,119,424 $ 3,274,085 $ 1,514,669 $ 2,671,428
669999 Capital Reserve $
$
$
2,418,300
$
$
1,563,864
Subtotal $
$
$
2,418,300
$
$
1,563,864
Total Non -Departmental with Capital Reserve $
2,152,484 $
3,119,424 $
5,692,385
$
1,514,669 $
4,235,292
* Prior to FY 2025/26, the Capital Outlay was budgeted in the Capital Outlay Department. For comparision purposes, it is being shown
in this department for the prior years.
PA12'
Non -Departmental
Fiscal Year 2025/26
Budget Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
525000
Unemployment
$ 6,600
Unemployment costs
Professional Services -
Professional consulting services for testing and inspection requirements at
531070
Other
36,000
City property
531080
Security
753000
Costs associated with security at the Government Center
534000
Janitorial
140,000
Costs for janitorial services at the Government Center
Estimated costs for waste service, pest control, equipment inspections,
534080
Contractual Services - Other
623000
Holiday decorations & etc.
Telephone service, internet access type services for Government Center,
this includes Internet maintenance and Wireless data service as well as
541000
Communication Services
2183200
Police Radio service
542000
Postage
173500
Estimated costs for mailing of correspondence & certified mail
543000
Utilities
2663500
Electricity for the Government Center
543020
Water
563000
Water and sewer service for the Government Center
544000
Copy Machine Costs
143000
Estimated copy machine & postage machine costs for the City
General liability, automobile, property, flood and other miscellaneous
insurance coverages for City -owned or leased facilities and equipment.
Insurance coverage for DSAHS is reimbursed to the City and netted out of
545000
Insurance
132693408
this line item.
Costs of maintaining service contracts for mechanical systems and other
repairs within the Government Center, Le A/C, fire alarm & generator
546010
R&M - Government Center
260,000
maintenance.
Monthly surcharge fees for providing credit cards to customers as a
552050
Credit Card Fees
1855220
source of 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
552060
Other Operating Supplies
153000
anniversaries in their tenure at the City
599000
Contingency
503000
Reserve for unanticipated expenditures
Total Non -Departmental $ 2,671,428
01VA
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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par]
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
-INNIMENw- 66
@1 q SxC,/a_�
American Rescue Plan Act ("ARPA") Fund
01K
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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OR
American Rescue Plan Act ("ARPA") Fund - 101
Fiscal Year 2025/26
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
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000 ■
$_
Actual Amount Actual Amount Amended Budget Commission
2022/23 2023/24 2024/25 Approval
2025/26
Revenue Projections Summary by Category
■ Revenues
Expenditures
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
330000/339999 Intergovernmental Revenues $ 6,496,417 $ 5,722,101 2,770,500 $ - $ 930,000
360000/369999 Miscellaneous Revenues 492,491 441,993 150,000 86,846 66,000
399900/399999 Fund Balance 353,979
Total Revenues $ 6,988,908 $ 6,164,094 3,274,479 $ 86,846 $ 996,000
Expenditures Summary by Department
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
Org Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
10130000 Human Resources $ 652,062 $ 2,000 - $ - $
10120000-10155000 Information Technology
196,167
563,078
713,788
551,284 996,000
10145000
Police
937,315
534,372
10150000
Community Development
15,377
(14)
10155000
Community Services
3,757,542
3,585,456
271,692
264,269
10160000
Public Works
927,564
1,037,211
2,288,999
892,466
10190000
Non -Departmental
10,390
Total Expenditures $
6,496,417 $
5,722,103
3,274,479 $
1,708,019 $ 996,000
111A
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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PM
American Rescue Plan Act (ARPA) Fund - 101
Fiscal Year 2025/26
Revenue Projections
10100000
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
331510 American Rescue Plan
Subtotal
361100 Interest
399900 Carryover
Subtotal
7 $
5,722,101
2,770,500
$ $
930,000
7 $
5,722,101
2,770,500
$ $
930,000
1 $
441,993
150,000
$ 86,846 $
66,000
1 $
441.993
150.000
$ 86.846 $
66,000
Subtotal $ - $ - 353,979 $ . $
Total Revenues $ 6,988,908 $ 6,164,094 3,274,479 $ 86,846 $ 996,000
Expenditures
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
512000 Incentive Pay $
634,250
$ 2,000
$
$
Subtotal $
634,250
$ 2,000
$
$
Outlay21
668000 Software $
17,812
$
$
$
Subtotal $
17,812
$ -
$
$
Total Human Resources $
652,062
$ 2,000
$
$
000VVV
JVIIWdfC
- 4.
-
4. 4V, 110
.➢ 40,000
668000
Software
61,290
400,000
221,838
600,000
664020
Equipment
108,599
340,733
92,000
104,632
99,500
664030
Consultant
49,181
97,882
153,288
80,137
250,000
664040
Connectivity
32,141
11,934
-
-
-
664040
Connectivity
6,246
51,239
68,500
104,561
-
-..
Total Information Technology
i iii
$
196,167
$
563,078
713,788
$ 551,284
$ 996,000
Outlay21
664020 (Public
Equipment
$
3,515
$
$
$ -
664020
Equipment
933,800
504,600
Outlay21
Subtotal
$
937,315
$
504,600
$
$
664020
Equipment
$
$
29,772
$
$
Subtotal
$
$
29,772
$
$
Total Police
$
937,315
$
534,372
$
$
223
American Rescue Plan Act (ARPA) Fund - 101
Fiscal Year 2025/26
Expenditures Continued
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
ipment
Total Community Development
664070
Radios
$ $
4,950 $
$
(4,950) $
Subtotal $ $
4,950
$
(4,950) $
ml Outlay
662000
Renovations
52,395
60,000
7,365
663020
Turf
2,629,037
1,844,808
663060
Lighting & Courts
1,030,473
1,143,592
39,254
39,254
668000
Software
37,119
664020
Equipment
34,872
270,206
71,426
664060
Park Improvements
26,041
269,505
172,438
151,174
Subtotal $ 3,757,542 $
3,580,506
271,692 $
269,219 $
Total Community Services $ 3,757,542 $ 3,585,456 271,692 $ 264,269 $
Public Works .0000
OutlayCapital
663050 Drainage $ 927,564 $ 650,000 $ 80,977 $
Subtotal $ 927,564 $ 650,000 $ 80,977 $
662050 Buildinglmpro/Equip 53,963 1,500,000 689,492
664070 Radios
664110 Government Center Improvements 983,248 138,999 121,997
Subtotal $ $ 1,037,211 1,638,999 $ 811,489 $
IL Total Public Works $ 927,564 $ 1,037,211 2,288,999 $ 892,466 $
534000 Janitorial
Total Non -Departmental
Total Expenditures $ 6,496,417 $ 5,722,103 3,274,479 $ 1,708,019 $ 996,000
224
American Rescue Plan Act (ARPA) Fund - 101
Fiscal Year 2025/26
Revenue Projection Rationale
Object
Code #
Category
Commission
Approval
2025/26
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
331510
American Rescue Plan
$ 930,000
entry will be made 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 year due to the low interest rate
361100
Interest
66,000
environment that we are currently in.
Total American Rescue Plan Act (ARPA)
Fund Revenues $ 996,000
Budget Expenditure Justifications
Commission
Object
Approval
1
1
Code #
Category
2025/26
Projects
Information Technology
1201-03 - ERP/Computer Software Replacement - Agenda Management
668000
Software
$ 46,500
Portion
668000
Software
600,000
1201-03 - ERP/Computer Software Replacement - ERP Portion
664020
Equipment
993500
1201-09 - Fire Suppression
664030
Consultant
1 250,000
1201-04 - IT Consultant
Total Information Technology $ 996,000
Total American Rescue Plan Act (ARPA)
Fund Expenditures $ 996,000
QR
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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-Iffiammomm- 66
@1 q SxC,/a_�
Police Education Fund
ON
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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228
Police Education Fund - 110
Fiscal Year 2025/26
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
$15,000
$10, 000
$5,000
Actual Amount Actual Amount Amended Budget Commission
2022/23 2023/24 2024/25 Approval
2025/26
■ Revenues
Expenditures
Revenue Projections Summary by Category
Actual
Actual
Amended
Commission
Amount
Amount
Budget Half Year
Approval
Object Code # Category 2022/23
2023/24
2024/25 Actual 2024/25
2025/26
350000/359999 Fines & Forfeitures $ 27,904
$ 4,188 $
4,000 $ 1,510
$ 4,000
360000/369999 Miscellaneous Revenues 1,319 1,977 - 720 -
Total Revenues $ 29,223 $ 6,165 $ 4,000 $ 2,230 $ 4,000
Expenditures Summary by Category
qI
Actual
Actual
Amended
Commission
Amount
Amount
Budget Half Year
Approval
Object Code # Category 2022123
2023/24
2024/25 Actual 2024125
2025/26
554000/599999 Other Operating Expenses $ 4,495
$ 4,040
$ 4,000 $ -
$ 4,000
Total Expenditures $ 4,495
$ 4,040
$ 4,000 $ -
$ 4,000
OW
Police Education Fund - 110
Fiscal Year 2025/26
Revenue Projections
11000000
Actual
Actual
Amended
Commission
Amount
Amount
Budget
Half Year Approval
Object Code # Category 2022123
2023/24
2024/25
Actual 2024125 2025/26
351500 Fines
Subtotal $ 27.904 $ 4.188 $ 4.000 $ 1.510
000
361100 Interest $ 1,319 $ 1,977 $ - $ 720 $ -
Subtotal $ 1,319 $ 1,977 $ - $ 720 $ -
Total Revenues $ 29,223 $ 6,165 $ 4,000 $ 2,230 $ 4,000
Expenditures
11045000
Actual
Actual
Amended
Commission
Amount
Amount
Budget
Half Year Approval
Object Code # Category 2022123
2023124
2024/25
Actual 2024125 2025/26
Other Operating
555000 Training $ 4,495 $ 4,040 $ 4,000 $ $ 4,000
Total Expenditures $ 4,495 $ 4,040 $ 4,000 $ $ 4,000
0916
Police Education Fund - 110
Fiscal Year 2025/26
Revenue Projection Rationale
Commission
Object
Approval
Code #
Category
2025/26
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
351500
1 Fines
$ 4,000
Ithe education of the City's Police Officers
Total Police Education Fund Revenues $ 4,000
Budget Expenditure Justifications
bject Approval
COode # (Category2025126Con I JL J& Comment
Sworn Officer training, maintaining State standards and having a
555000 1 Training $ 4,000 trained, professional Police Force
total Police Education Fund Expenditures $ 4,000
Pali
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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Pay:
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Transportation and Street Maintenance
Fund
233
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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234
Transportation and Street Maintenance Fund - 120
Fiscal Year 2025/26
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.
$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
Transportation and Street Maintenance Fund Trends
Actual Amount Actual Amount Amended Budget Commission
2022/23 2023/24 2024/25 Approval
2025/26
■ Revenues
Expenditures
Revenue Projections Summary by Category
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
310000/319999
Locally Levied Taxes $
568,874 $
521,000 $
535,000 $
277,388 $
523,000
320000/329999
Licenses & Permits
197,493
762,336
-
-
-
330000/339999
Intergovernmental Revenues
2,783,597
325,929
568,000
137,506
269,700
360000/369999
Miscellaneous Revenues
324,817
432,856
182,550
165,300
150,000
399900/399999
Fund Balance
-
-
273,340
136,670
-
i Total Revenues $
3,874,781 $
2,042,121 $
1,558,890 $
716,864 $
942,700
Expenditures Summary by Category
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
530000/539999 Contractual Services $ 2.594.971 $ 715.511 $ 877.165 $ 441.906 $ 517.160
660000/669999 Capital Outlay 464,094 56,756 681,725 21,117 425,540
Total Expenditures $ 3,059,065 $ 772,267 $ 1,558,890 $ 463,023 $ 942,700
WN
Transportation and Street Maintenance Fund - 120
Fiscal Year 2025/26
Revenue Projections
12000000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
312430 Local Option Cap. Impr. Gas Tax
$
155,860
$
139,002
$
145,000 $
75,093 $ 145,000
312410 Local Option Gas Tax
413,014
381,998
390,000
202,295 378,000
Subtotal
$
568,874
$
521,000
$
535,000 $
277,388 $ 523,000
Licenses & Permits
324320 Transportation Mitigation Impact Fee
$
166,974
$
762,336
$
- $
- $ -
324325 Citywide Bicycle Sharing
30,519
-
-
- -
Subtotal
$
197,493
$
762,336
$
- $
- $
Intergovernmental
331245 Federal Grants $ - $ - $ 256,000 $ - $ -
335125 State Revenue Sharing 344,356 306,964 300,000 133,531 257,700
334450 Fuel Tax Refund - 18,965 12,000 3,975 12,000
338300 County Transit System Surtax 2,439,241 - - - -
Subtotal $ 2,783,597 $ 325,929 $ 568,000 $ 137,506 $ 269,700
Miscellaneous Revenues
361100 Interest $ 252,817 $ 432,856 $ 182,550 $ 165,300 $ 150,000
366100 Developer Contributions/Streets 72,000 - - - -
Subtotal $ 324,817 $ 432,856 $ 182,550 $ 165,300 $ 150,000
Subtotal $ - $ 273,340 $ 136,670 $
Total Revenues $ 3,874,781 $ 2,042,121 $ 1,558,890 $ 716,864 $ 942,700
Expenditures
12060000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
Contractual
Services
531010
Engineering $
-
$
26,037
$
288,550
$
44,731
$
35,000
534010
Landscape/Tree Maint/Streets
711,419
573,877
463,615
274,398
482,160
534030
Citywide Bicycle Sharing
81,427
-
-
-
-
534040
Enhanced Transit Services
594,836
534050
On -Demand Transit Services
1,112,157
-
-
-
534070
TVMS Maintenance
95,132
115,597
125,000
122,777
-
Subtotal $
2,594,971
$
715,511
$
877,165
$
441,906
$
517,160
CapitalOutlay
663030
Circulator System Improv. -Bus Shelte $
-
$
-
$
-
$
-
$
-
663040
Road Resurfacing
323,094
663070
Citywide Bicycle Sharing
8,520
-
-
-
-
663140
Transportation System Improv.
132,480
56,756
518,340
21,117
209,000
669999
Capital Reserve
-
-
163,385
-
216,540
Subtotal $
464,094
$
56,756
$
681,725
$
21,117
$
425,540
Total Expenditures $ 3,059,065 $ 772,267 $ 1,558,890 $ 463,023 $ 942,700
019
Street Maintenance Fund - 120
Fiscal Year 2025/26
Revenue Projection Rationale
Object
Code #
Category
Commission
Approval
2025/26
Comment
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
Local Option Cap. Impr. Gas
meet the requirements of the capital improvements elements of an
312430
Tax
145,000
adopted comprehensive 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 funds must be used for transportation related
312410
Local Option Gas Tax
378,000
expenditures.
Total Local Option Gas Tax
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$ 18/19 19/20 20/21 21/22 22/23 23/24 24/25 25/26
Revenue received in this category is projected to approximate 18% for FY
2025/26 of the total State Revenue Sharing Funds. This is based on the
percentage from the current fiscal year as new numbers have not been
released yet. Their source is the motor fuel tax and is restricted to road
335125
State Revenue Sharing
257,700
construction and maintenance.
State Revenue Sharing
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
18/19 19/20 20/21 21/22 22/23 23/24 24/25 25/26
%ACYA
Street Maintenance Fund - 120
Fiscal Year 2025/26
Revenue Projection Rationale Continued
Object
Code #
Category
Commission
Approval
2025/26
Comment
Revenue refunded from the State of Florida; per Florida law which refunds
qualified entities that purchase and use tax -paid fuel for an exempt
334450
Fuel Tax Refund
12,000
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
361100
1 Interest
150,000
dollars available for investment.
Total Street Maintenance Fund Revenue $ 942,700
Budget Expenditure Justifications
Commission
Object
Approval
Code #
Category
2025/26
Comment
531010
Engineering
$ 35,000
Miscellaneous roadway engineering as needed
Costs associated with contracting tree, landscape, irrigation and flower
534010
Landscape/Tree Maint/Streets
482,160
1 maintenance services for all public right-of-ways and medians
Total Operating Expenditures $ 517,160
Capital Project Descriptions
■
Object
Code #
Category
Commission
Approval
2025/26
Comment
This project consists of:
- Purchase (3) Street Lights - Biscayne Blvd.
Transportation System
- Purchase (3) Street Lights - Right -of -Ways
663140
Improv.
$ 209,000
- (600) Street Light Controller Conversions
669999
1 Capital Reserve
1 216,540
JEstimated amount to be saved for future capital projects
Total Capital Outlay Expenditures $ 425,540
Expenditures $ 942,700
238
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Citizens' Independent Transportation
Trust (CITY) Fund
239
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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Pzit
Citizens' Independent Transportation Trust (CITT) Fund - 121
Fiscal Year 2025/26
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.
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1, 500, 000
$1,000, 000
$500,000
Citizens' Independent Transportation Trust (CITT) Fund Trends
Actual Amount Actual Amount Amended Budget Commission
2022/23 2023/24 2024/25 Approval
2025/26
■ Revenues
Expenditures
Revenue Projections Summary by Category
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
abject Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
320000/329999
Licenses & Permits $
$ 29,518 $
30,000 $
14,568 $ 30,000
330000/339999
Intergovernmental Revenues
2,509,943
2,400,000
1,001,328 2,400,000
360000/369999
Miscellaneous Revenues
10,898
-
23,315 -
399900/399999
Fund Balance
-
925,600
462,800 -
Total Revenues $
$ 2,550,359 $
3,355,600 $
1,502,011 $ 2,430,000
Expenditures Summary by Category
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
abject Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
i30000/539999 Contractual Services $ - $ 1.797.650 $ 1.643.395 $ 708.526 $ 1.794.945
660000/669999 Capital Outlay 16,690 1,712,205 154,052 635,055
tal Expenditures $ $ 1,814,340 $ 3,355,600 $ 862,578 $ 2,430,000
Citizens' Independent Transportation Trust (CITT) Fund - 121
Fiscal Year 2025/26
Revenue Projections
12100000
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
Object Code # Category a 2022/23 2023124 Budget 2024/25 2024/25 2025/26
324325 Citywide Bicycle Sharing 29,518 30,000 14,568 30,000
Subtotal $ $ 29,518 $ 30,000 $ 14,568 $ 30,000
Intergovern
338300 County Transit System Surtax $ $ 2,509,943 $ 2,400,000 $ 1,001,328 $ 2,400,000
Subtotal $ $ 2,509,943 $ 2,400,000 $ 1,001,328 $ 2,400,000
Miscellaneous Revenues
361100 Interest $ $ 10,898 $ $ 23,315 $
Subtotal $ $ 10,898 $ $ 23,315 $
Fund Balance
399900 Carryover $ $ $ 925,600 $ 462,800 $
Subtotal $ $ 925,600 $ 462,800 $
Total Revenues $ - $ 2,550,359 $ 3,355,600 $ 1,502,011 $ 2,430,000
Expenditures
12160000
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
Contractual Services
534030 Citywide Bicycle Sharing $ $ 90,826 $
95,000 $
39,234 $
95,000
534040 Enhanced Transit Services 444,657
347,415
157,080
450,925
534050 On -Demand Transit Services 1,262,167
1,200,980
512,212
1,249,020
Subtotal $ $ 1,797,650 $
1,643,395 $
708,526 $
1,794,945
663040 Road Resurfacing $ $ - $ 925,600 $ - $ -
663070 Citywide Bicycle Sharing - 8,500 - 8,500
663140 Transportation System Improv. 16,690 - 154,052 130,000
669999 Capital Reserve - 778,105 - 496,555
Subtotal $ $ 16,690 $ 1,712,205 $ 154,052 $ 635,055
Total Expenditures $ - $ 1,814,340 $ 3,355,600 $ 862,578 $ 2,430,000
Qzy:
Citizens' Independent Transportation Trust (CITT) Fund - 121
Fiscal Year 2025/26
Revenue Projection Rationale
Object
Code #
Category
Commission
Approval
2025/26
Comment
324325
Citywide Bicycle Sharing
$ 30,000
Amount received for Bicycle rental program throughout the City
County voters approved a'/z% sales tax increase for transportation needs
that was passed in November 2022 and went into effect January 2003. As
County Transit System
provided by County Ordinance, the cities receive 20% of the proceeds
338300
Surtax
2,400,000
based upon population.
County Transit System Surtax
$3,000,000
$ 2, 500,000
$2,000,000
$1, 500,000
$1, 000,000
$500,000
18/19 19/20 20/21 21/22 22/23 23/24 24/25 25/26
Total Citizens' Independent
Transportation Trust (CITT) Fund
Revenue $ 2,430,000
Budget Expenditure Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
534030
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 115,000 passengers per year and links the residential areas
to community, retail and medical establishments, as well as Miami -Dade
534040
Enhanced Transit Services
450,925
and Broward routes.
Annual funding required for ten (10) Tesla vehicles to provide on -demand
transit services (within the Designated Service Area) from 7:00 AM - 11:00
534050
On -Demand Transit Services
1,249,020
PM every day except Thanksgiving, Christmas and New Years Day
Total Operating Expenditures $ 1,794,945
243
Citizens' Independent Transportation Trust (CITT) Fund -121
Fiscal Year 2025/26
Capital Project Descriptions
Object
Code #
Category
Commission
Approval
2025/26
Comment
This project consists of the replacement of bicycles utilized for the City's
Bicycle Sharing Program that have become obsolete due to normal wear
663070
Citywide Bicycle Sharing
8,500
and tear
Transportation System
This project consists of:
663140
Improv.
130,000
- (2) New Crosswalk Solar Lighting Locations
669999
1 Capital Reserve
496,555
1 Estimated amount to be saved for future capital projects
Total Capital Outlay Expenditures $ 635,055
Total Citizens' Independent
Transportation Trust (CITT) Fund
Expenditures $ 2,430,000
244
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Building Fund
►z1.7
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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Qz1:
Building Fund - 164
Fiscal Year 2025/26
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
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$- k
Actual Amount Actual Amount Amended Budget Commission
2022/23 2023/24 2024/25 Approval
2025/26
Revenue Projections Summary by Category
■ Revenues
Expenditures
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
320000/329999 Licenses & Permits $ 5,360,840 $ 7,195,894 $ 5,195,000 $ 2,398,507 $ 4,915,000
350000/359999 Fines & Forfeitures 350 650
360000/369999 Miscellaneous Revenues 35,948 212,434 75,000 80,463 65,000
Total Revenues $ 5,397,138 $ 7,408,328 $ 5,270,000 $ 2,479,620 $ 4,980,000
Expenditures Summary by Category
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
510000/529999 Personal Services $ 370,258 $ 393,543 $ 412,748 $ 197,148 $ 550,379
530000/539999
Contractual Services
3,864,035
4,980,342
3,760,000
1,930,921
3,575,000
540000/549999
Other Charges & Services
41,932
12,131
27,932
6,162
21,645
550000/553999
Commodities
1,090
9,065
9,300
13,526
11,000
554000/599999
Other Operating Expenses
5,625
35,973
60,000
48,721
112,000
660000/669999
Capital Outlay
13,273
6,539
391,990
18,221
86,711
990000/999999
T/fer - General Fund (001)
535,449
536,500
608,030
623,265
Total Expenditures $
4,831,662 $
5,974,093 $
5,270,000 $
2,214,699 $
4,980,000
247
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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248
Community Development Department
Building Fund
Organization Chart
Budgeted Personnel Allocation Summary
Position Title r2O22123 = Nk 2025/26
otal Full -Time 2.6 ' 2.6 3.7
Total Part -Time 1.0 1.0 1.0 1.0
Total 3.6 JMIdU6 Ig" 4.7
* Allocated with the General Fund
—Management Assistant - Operations promoted to Operations Manager in FY 2023/24
*** Formerly Management Assistant -Administration
****Position Allocated only to the Building Fund
249
Building Fund - 164
Fiscal Year 2025/26
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
Building
ildi g
Actual Actual Projected Estimate
city
Perfromance Workload Indicators
Objective(s)
2022/23 2023/24 2024/25 2025/26
Priority/Goal
% of Applications Submitted Digitally
2, 4 & 5
34%
43%
65%
75%
m
No. of Building Permits Issued
2
4,541
4,962
5,000
5,000
M
0
rn m
No. of Building Inspections Performed
6
21,372
18,666
20,000
20,000
5 -n
of Permits Paid by Credit Card
1
23%
26%
50%
60%
Q°
p
m a) �.
% of Inspections Requested via Online Portal
4
100%
100%
100%
100%
�, 0
Cn
0
a
% of Plan Reviews Conducted within 10 Days
7
100%
100%
100%
100%
No. of Code Warnings and Notice of Violations IssuE
101
384
32
150
150
1<
Building Fund - 164
Fiscal Year 2025/26
Revenue Projections
16400000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
Licenses & Permits
322100 Building Permits $ 5,161,547 $
6,887,380 $
5,000,000 $
2,282,200 $
4,750,000
322900 Radon/Code Comp Admin. Fee 9,926
16,703
15,000
8,147
15,000
322910 Certificate of Occupancy 189,367
291,811
180,000
108,160
150,000
Subtotal $ 5,360,840 $
7,195,894 $
5,195,000 $
2,398,507 $
4,915,000
Fines & Forfeitures
354100 Code Violation Fines $ 350 $ $ $ 650 $
Subtotal $ 350 $ $ $ 650 $
Subtotal
Total Revenues $ 5,397,138 $ 7,408,328 $ 5,270,000 $ 2,479,620 $ 4,980,000
Expenditures
16450000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
Personal Services
512000
Employee Salaries $
280,169 $
300,028 $
311,589 $
148,373 $
414,219
521000
FICA
21,554
22,444
23,837
10,923
31,688
522000
Pension
30,925
31,433
34,606
16,238
48,704
523000
Health, Life & Disability
34,764
36,686
40,155
20,128
52,942
524000
Workers' Compensation
2,846
2,952
2,561
1,486
2,826
Subtotal $
370,258 $
393,543 $
412,748 $
197,148 $
550,379
Contractual 531000 Building Inspection Services $ 3,768,257 $ 4,951,409 $ 3,700,000 $ 1,918,642 $ 3,520,000
531070 Professional Services - 28,933 25,000 9,559 20,000
534100 Records Retention 95,778 - 35,000 2,720 35,000
Subtotal $ 3,864,035 $ 4,980,342 $ 3,760,000 $ 1,930,921 $ 3,575,000
540030
Car Allowance $
1,800 $
1,800 $
1,800 $
900 $
1,800
541000
Communication Services
1,255
492
9,132
351
8,845
544000
Leased Equipment
3,030
2,922
3,000
1,534
3,000
546020
R&M - Equipment
32,636
463
10,000
-
3,000
547000
Printing
3,211
6,454
4,000
3,377
5,000
Subtotal $
41,932 $
12,131 $
27,932 $
6,162 $
21,645
551000 Office Supplies $ 1,090 $ 3,564 $ 5,000 $ 4,219 $ 5,000
551010 Computer Operating Supplies - 5,219 4,000 - 4,500
552010 Uniforms - 282 300 9,307 1,500
Subtotal $ 1,090 $ 9,065 $ 9,300 $ 13,526 $ 11,000
ON
Building Fund - 164
Fiscal Year 2025/26
Expenditures Continued
16450000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
Other Operating Expenses
554010 Computer Subscriptions $ 5,625 $ 35,973 $ 57,000 $ 43,721 $ 109,000
555000 Training - - 3,000 5,000 3,000
Subtotal $ 5,625 $ 35,973 $ 60,000 $ 48,721 $ 112,000
OutlayCapital
664000 Computer Equipment >$5,000 $ - $ - $ - $ - $ 25,000
664010 Computer Equipment <$5,000 13,273 6,539 17,930 11,221 10,600
664080 Equipment >$5,000 - - - - -
664110 Government Center Improvements - 7,000 -
669999 Capital Reserve - - 374,060 - 51,111
Subtotal $ 13,273 $ 6,539 $ 391,990 $ 18,221 $ 86,711
991001 Transfer to General Fund $ 535,449 $ 536,500 $ 608,030 $ $ 623,265
Subtotal $ 535,449 $ 536,500 $ 608,030 $ $ 623,265
Total Expenditures $ 4,831,662 $ 5,974,093 $ 5,270,000 $ 2,214,699 $ 4,980,000
it VA
Building Fund - 164
Fiscal Year 2025/26
Revenue Projection Rationale
Object
Code #
Category
Commission
Approval
2025/26
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 is based on actual collections in the current fiscal year and
anticipated FY 2025/26 building activity. Prior to FY 2022/23, these
322100
Building Permits
$ 4,750,000
fees were collected in the General Fund.
Building Permits
$7,000,000
$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
322900
Fee
153000
thru 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 above the typical permitting and
322910
Certificate of Occupancy
1503000
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
361100
1 Interest
65,000
amount of pooled dollars available for investment.
Total Building Fund Revenue $ 4,980,000
253
Building Fund - 164
Fiscal Year 2025/26
Budget Expenditure Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
(1) Community Development Director', (1) Building Official (P/T), (1)
Administrative Assistant`, (1) Customer Service Rep III, (1) Process
Analyst, (1) Operations Manager`, (1) Planner` & (1) Code Compliance
Officer` (`All of these positions are allocated within the Community
Development Department of the General Fund and in the Building
512000
Employee Salaries
$ 414,219
Fund).
521000
FICA
31,688
Social Security & Medicare taxes
Estimated pension contribution paid by the City for each full-time
522000
Pension
483704
General employee
Estimated annual employee costs for health, dental, life & disability
523000
Health, Life & Disability
52,942
insurance benefits
524000
Workers' Compensation
23826
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
Building Inspection
high level during the last fiscal year. Revenues are reflective of the
531000
Services
335203000
steady high level of activity.
531070
Professional Services
203000
Costs for landscape review on building permits
534100
Records Retention
35,000
Estimated costs for imaging building permit records
540030
Car Allowance
13800
Department Directors receive $500/month for a car allowance
Telephone service and internet service for iPads for Building Division
541000
Communication Services
83845
personnel
544000
Lease Equipment
33000
Lease of copy machine
546020
R&M - Equipment
3,000
Embosser
547000
Printing
5,000
Costs associated with printing for the Building Division
Office supplies for the Building Division, i.e. file folders, permit cards,
551000
Office Supplies
53000
rubber bands, pens and statples
Computer Operating
Miscellaneous computer supplies for Permit Clerks, Plan Reviewers
551010
Supplies
43500
and Building Inspectors
552010
Uniforms
1,500
Uniform shirts for the Building Division staff
Annual cost for TRACKiT as well as costs associated with providing
554010
Computer Subscriptions
1093000
email, virus protection and spam filtering for the Building Division
Training for Plan Reviewers and Inspectors to transition to digital
555000
1 Training
3,000
processing
Total Operating Expenditures $ 4,270,024
254
Building Fund - 164
Fiscal Year 2025/26
Capital Project Descriptions
Object
Code #
Category
Commission
Approval
2025/26
Comment
Computer Equipment
This project consists of the replacement and upgrade of computer
664000
>$5,000
25,000
equipment, i.e. Central Square TRACKiT/BlueBeam
This project consists of:
Computer Equipment
- Replace (7) Computers
664010
<$5,000
10,600
(2) iPads for Inspection for Building Division
669999
Capital Reserve
51,111
Estimated amount to be saved for future capital projects
Total Capital Outlay Expenditures $ 86,711
Transfers
Commission
Object
Approval
Code #
Category
2025/26
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
991001
1 Transfer to General Fund
1 $ 623,265
Itransferred to the General Fund.
Total Transfers $ 623,265
Total Building Fund Expenditures $ 4,980,000
PAV
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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Mr
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
911 Fund
QYA
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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258
911 Fund - 180
Fiscal Year 2025/26
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
o erations.
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
911 Fund Trends
Actual Amount Actual Amount Amended Budget Commission
2022/23 2023/24 2024/25 Approval
2025/26
■ Revenues
Expenditures
Revenue Projections Summary by Category
Actual Actual Amended Commission
Amount Amount Budget Half Year Approval
Object Code # Category 2022/23 2023124 2024125 Actual 2024/25 2025/26
330000/339999 Intergovernmental Revenues $ 95,327 $ 74,655 $ 79,000 $ 42,980 $ 81,195
360000/369999 Miscellaneous Revenues 3,216 2,432 - 1,540 -
Total Revenues $ 98,543 $ 77,087 $ 79,000 $ 44,520 $ 81,195
Expenditures Summary by Category
Actual
Actual
Amended
Commission
Amount
Amount
Budget
Half Year Approval
Object Code # Category 2022123
2023124
2024125
Actual 2024/25 2025/26
540000/549999 Other Charges & Services $ 85,329
$ 76,649
$ 70,400
$ (833) $ 73,325
550000/553999 Commodities 2,949 1,720 3,000 317 2,000
554000/599999 Other Operating Expenses 2,804 3,229 5,600 9,191 5,870
Total Expenditures $ 91,082 $ 81,598 $ 79,000 $ 8,675 $ 81,195
ICA&
Fiscal Year 2025/26
Revenue Projections
18000000
Actual
Actual
Amended
Commission
Amount
Amount
Budget
Half Year Approval
Object Code # Category 2022/23
2023/24
2024/25
Actual 2024/25 2025/26
337200 911 Fees - Wire Line $ 1,418 $
862 $
1,000 $
(149) $
195
337210 911 Fees - Wireless 78,135
61,412
65,000
36,884
69,000
337220 911 Fees - Prepaid 15,774
12,381
13,000
6,245
12,000
Subtotal $ 95,327 $
74,655 $
79,000 $
42,980 $
81,195
Miscellaneous Revenues
361100 Interest $ 3,216 $ 2,432 $ $ 1,540 $
Subtotal $ 3,216 $ 2,432 $ $ 1,540 $
Total Revenues $ 98,543 $ 77,087 $ 79,000 $ 44,520 $ 81,195
Expenditures
18045000
Actual
Actual
Amended
Commission
Amount
Amount
Budget
Half Year Approval
Object Code # Category 2022123
2023124
2024/25
Actual 2024/25 2025/26
540000 Travel & Per Diem $ 1,961 $ 2,071 $ 5,000 $ (833) $ 3,000
541000 Communication Services 156 - 12,265 - 17,175
546020 R&M - Equipment 83,212 74,578 53,135 - 53,150
Subtotal $ 85,329 $ 76,649 $ 70,400 $ (833) $ 73,325
Commodities
552060 Other Operating Supplies $ 2,949 $ 1,720 $ 3,000 $ 317 $ 2,000
Subtotal $ 2,949 $ 1,720 $ 3,000 $ 317 $ 2,000
Other Operating Expenses
554000 Subscriptions & Memberships $ 147 $ 569 $ 600 $ 372 $ 600
555000 Training 2,657 2,660 5,000 8,819 5,270
Subtotal $ 2,804 $ 3,229 $ 5,600 $ 9,191 $ 5,870
Total Expenditures $ 91,082 $ 81,598 $ 79,000 $ 8,675 $ 81,195
41-16
911 Fund - 180
Fiscal Year 2025/26
Revenue Projection Rationale
Object
Code #
Category
Commission
Approval
2025/26
Comment
Amount anticipated for 911 Wire Line fees collected by the State in
337200
911 Fees - Wire Line
$ 195
accordance with Florida Statues 365.172
Amount anticipated for 911 Wireless fees collected by the State in
337210
911 Fees -Wireless
69,000
accordance with Florida Statues 365.172
Amount anticipated for 911 Prepaid fees collected by the State in
337220
911 Fees - Prepaid
123000
accordance with Florida Statues 365.172
Total 911 Fees
$110,000
$90,000
$70,000
$50,000
$30,000
$10,000
$(10,000)
ti ti ti ti ti ti ti ti
Total 911 Fund Revenue $ 81,195
Budget Expenditure Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
Travel and per diem expenditures associated with employees on City
540000
Travel & Per Diem
$ 3,000
business or training associated with the City's 911 Center
541000
Communication Services
17,175
AT&T Costs
546020
R&M - Equipment
533150
Repair and maintenance of the 911 equipment
Purchase of supplies and items needed for the daily operation of the
552060
Other Operating Supplies
2,000
Police Department's 911 Center
Subscriptions for services as well as to professional journals and
Subscriptions &
memberships in professional and regional law enforcement organzations
554000
Memberships
600
as it relates to the 911 Center
555000
Training
5,270
Maintain State standards and a highly trained dispatch function
Total 911 Fund Expenditures $ 81,195
►4..1
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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Q-%
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Debt Service Funds
263
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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WE!
City of Aventural
Debt Service Funds - 230-291
Fiscal Year 2025/26
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
financin .
$2,500,000
$2,490,000
$2,480,000
$2,470,000
$2,460,000
$ 2,450,000
$2,440,000
$ 2,430,000
$2,420,000
$2,410,000
Actual Amount 2022/23
Debt Service Funds Trends
Actual Amount 2023/24 Amended Budget
2024/25
Commission Approval
2025/26
■ Revenues
Expenditures
Revenue Projections Summary by Category
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
380000/389999 Transfer/Debt Proceeds $ 2,493,522 $ 2,455,234 $ 2,451,127 $ 1,225,564 $ 2,440,121
Total Revenues $ 2,493,522 $ 2,455,234 $ 2,451,127 $ 1,225,564 $ 2,440,121
Expenditures by Category
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
770000/779999 Debt Service $ 2,452,310 $ 2,455,232 $ 2,451,127 $ 278,736 $ 2,440,121
Total Expenditures $ 2,452,310 $ 2,455,232 $ 2,451,127 $ 278,736 $ 2,440,121
�84M
Debt Service Funds - 230-291
Fiscal Year 2025/26
Reveue Projections
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 2024/25 2025/26
Transfer/Debt Proceeds
381001 Transfer from General Fund $ 2,049,522 $ 2,051,306 $ 2,048,978 $ 1,024,489 $ 2,039,961
381190 Transfer from Charter School Fund 444,000 403,928 402,149 201,075 400,160
Subtotal $ 2,493,522 $ 2,455,234 $ 2,451,127 $ 1,225,564 $ 2,440,121
Total Revenues $ 2,493,522 $ 2,455,234 $ 2,451,127 $ 1,225,564 $ 2,440,121
Expenditures
Commission
Actual Amount Actual Amount Amended Half Year Actual Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 2024125 2025/26
Debt Service
771000 Principal $ 1,900,000 $ 1,965,000 $ 2,025,000 $ 150,000 $ 2,080,000
772000 Interest 552,310 490,232 426,127 128,736 360,121
Total Expenditures $ 2,452,310 $ 2,455,232 $ 2,451,127 $ 278,736 $ 2,440,121
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)
Fiscal Year
Principal
Interest
Total
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
$ 10,990,000 $
1,738,034 $
12,728,034
NOR
Debt Service Series 2010 & 2011 Fund - 230
Fiscal Year 2025/26
Fund Budget Summary
Fund Description
Fhe Debt Service Fund Series 2010 & 2011 Fund was established to account for debt service payment expenditures associated with the
ong-term financing for the purchase of properties utlized for public parks and the permanent Government Center and the construction
A 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
$1,190,000
$1,189,000
$1,188,000
$1,187,000
$1,186,000
$1,185,000
$1,184,000
$1,183,000
Actual Amount Actual Amount Amended Budget Commission
2022/23 2023/24 2024/25 Approval
2025/26
Revenue Proiections
■ Revenues
Expenditures
Commission
Actual Amount Actual Amount Amended Half Year Approval
Obiect Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
Revenues
nditures
Commission
Actual Amount
Actual Amount
Amended Half Year
Approval
Object Code # Category 2022/23
2023/24
Budget 2024/25 Actual 2024125
2025/26
770000/779999 Debt Service $ 1,191,834
$ 1,192,997
$ 1,192,936 $ -
$ 1,186,742
Total Expenditures $ 1,191,834
$ 1,192,997
$ 1,192,936 $ -
$ 1,186,742
�z:YA
Debt Service Series 2010 & 2011 Fund - 230
Fiscal Year 2025/26
Revenue Projections
23000000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 1IM 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
Transfer/Debt Proceeds
381001 Transfer from General Fund $ 1,191,834 $ 1,192,997 $ 1,192,936 $ 596,468 $ 1,186,742
Revenues $ 1,191,834 $ 1,192,997 $ 1,192,936 $ 596,468 $ 1,186,742
Expenditures
23070000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
Debt Service
771000 Principal $ 950,000 $ 985,000 $ 1,020,000 $ $ 1,050,000
772000 Interest 241,834 207,997 172,936 136,742
Total Expenditures $ 1,191,834 $ 1,192,997 $ 1,192,936 $ $ 1,186,742
M-M
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 $ 15,950,000.0C
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
Fiscal Year
Principal
Interest
Total
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
$ 4,435,000 $
317,304 $
4,752,304
M
Debt Service Series 2012 (A) Fund - 250
Fiscal Year 2025/26
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.
$362,000
$361,000
$360,000
$359,000
$358,000
$357,000
$356,000
Debt Service Series 2012 (A) Fund Trends
Actual Amount Actual Amount Amended Budget Commission
2022/23 2023/24 2024/25 Approval
2025/26
Revenue Projections Summary by Category
Revenues
Expenditures
Actual
Amount
Object Code # Category 2022/23
Actual
Amount
2023/24
Amended
Budget
2024/25
Half Year
Actual
2024/25
Commission
Approval
2025/26
380000/389999 Transfer/Debt Proceeds $ 360,476
$ 361,585
$ 360,082
$ 180,041
$ 358,391
Total Revenues $ 360,476
$ 361,585
$ 360,082
$ 180,041
$ 358,391
Expenditures Summary
by Category
Actual
Actual
Amended
Half Year
Commission
Amount
Amount
Budget
Actual
Approval
Obiect Code # Cateaory 2022123
2023/24
2024/25
2024/25
2025/26
e
Total Expenditures
Miff
Debt Service Series 2012 (A) Fund - 250
Fiscal Year 2025/26
Revenue Projections
25000000
Actual
Actual
Amended
Half Year
Commission
Amount
Amount
Budget
Actual
Approval
Object Code # Category 2022123
2023124
2024/25
2024/25
2025/26
Transfer from General Fund
Total Revenues
Expenditures
25070000
Actual
Actual
Amended
Half Year
Commission
Amount
Amount
Budget
Actual
Approval
Object Code # Category 2022123
2023124
2024/25
2024/25
2025/26
771000 Principal $ 316,642 $ 326,094 $ 333,183 $ - $ 340,272
772000 Interest 43,834 35,490 26,899 13,883 18,119
- Total Expenditures $ 360,476 $ 361,584 $ 360,082 $ 13,883 $ 358,391
MA
Debt Service Fund Series 2012 (A) - Fund 250
Fiscal Year 2023/24
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
Fiscal Year
Principal
Interest
Total
FY 2025/26
340,272
18,119
358,391
FY 2026/27
347,361
9,153
356,514
Total
$ 687,633 $
27,272 $
714,905
MOA
Debt Service Series 2012 (B) Fund - 290
Fiscal Year 2025/26
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.
$450,000
$440,000
$430,000
$420,000
$410,000
$400,000
$390,000
$380,000
$370,000
Debt Service Series 2012 (B) Fund Trends
Actual Amount Actual Amount Amended Budget Commission
2022/23 2023/24 2024/25 Approval
2025/26
Revenue Projections Summary by Category
■ Revenues
Expenditures
Actual
Actual
Amended
Commission
Amount
Amount
Budget
Half Year
Approval
Object Code #
Category
2022/23
2023124
2024125
Actual 2024/25
2025/26
380000/389999
Transfer/Debt Proceeds $
444,000
$
403,928
$
402,149
$
201,075
$ 400,160
Total Revenues $
444,000
$
403,928
$
402,149
$
201,075
$ 400,160
Expenditures
Summary
by Category
Actual
Actual
Amended
Commission
Amount
Amount
Budget
Half Year
Approval
Object Code #
Category
2022/23
2023/24
2024/25
Actual 2024125
2025/26
770000/779999
Debt Service $
402,788
$
403,927
$
402,149
$
15,493
$ 400,166
Total Expenditures $
402,788
$
403,927
$
402,149
$
15,493
$ 400,160
273
Debt Service Series 2012 (B) Fund - 290
Fiscal Year 2025/26
Revenue Projections
29000000
Actual
Actual
Amended
Commission
Amount
Amount
Budget
Half Year Approval
)bject Code # Category 2022123
2023/24
2024/25
Actual 2024125 2025/26
381190 Transfer from Charter School Fund $
444,000
$
403,928
$
402,149
$
201,075
$
400,160
Subtotal $
444,000
$
403,928
$
402,149
$
201,075
$
400,160
Total Revenues $
444,000
$
403,928
$
402,149
$
201,075
$
400,160
Expenditures
29070000
Actual
Actual
Amended
Commission
Amount
Amount
Budget
Half Year Approval
)bject Code # Category 2022/23
2023/24
2024/25
Actual 2024125 2025/26
Debt Service
771000 Principal $ 353,358 $ 363,906 $ 371,817 $ - $ 379,728
772000 Interest 49,430 40,021 30,332 15,493 20,432
- Total Expenditures $ 402,788 $ 403,927 $ 402,149 $ 15,493 $ 400,160
274
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 $ 5,213,3497C
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
Fiscal Year
Principal
Interest
Total
FY 2025/26
379,728
20,432
400,160
FY 2026/27
387,639
10,322
397,961
Total
$ 767,367 $
30,754 $
798,121
M&
Debt Service Series 2018 Fund - 291
Fiscal Year 2025/26
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%.
$497,500
$497,000
$496,500
$496,000
$495,500
$495,000
$494,500
$494,000
$493,500
Debt Service Series 2018 Fund Trends
Actual Amount Actual Amount Amended Budget Commission
2022/23 2023/24 2024/25 Approval
2025/26
■ Revenues
Expenditures
Revenue Projections Summary by Category
Actual Actual Amended Commission
Amount Amount Budget Half Year Approval
Object Code # Category 2022/23 2023/24 2024/25 Actual 2024/25 2025/26
380000/389999 Transfer/Debt Proceeds $ 497,212 $ 496,724 $ 495,960 $ 247,980 $ 494,828
Total Revenues $ 497,212 $ 496,724 $ 495,960 $ 247,980 $ 494,828
Expenditures Summary by Category
Actual
Actual
Amended
Commission
Amount
Amount
Budget Half Year
Approval
Object Code # Category 2022/23
2023/24
2024/25 Actual 2024/25
2025/26
770000/779999 Debt Service $ 497,212
$ 496,724
$ 495,960 $ 249,360
$ 494,828
Total Expenditures $ 497,212 $ 496,724 $ 495,960 $ 249,360 $ 494,828
M19
_ Debt Service Series 2018 Fund - 291
Fiscal Year 2025/26
Revenue Projections
29100000
Actual
Actual
Amended
Commission
Amount
a
Amount
Budget
Half Year Approval
Object CodqJk Cat
2022123
2023/24
2024125
Actual 2024125 2025/26
Transfer from General Fund
Total Revenues
Expenditures
29170000
Actual
Actual
Amended
Commission
Amount
Amount
Budget
Half Year Approval
Object Code # Category 2022/23
2023124
2024/25
Actual 2024125 2025/26
771000 Principal $ 280,000 $ 290,000 $ 300,000 $ 150,000 $ 310,000
772000 Interest 217,212 206,724 195,960 99,360 184,828
Total Expenditures $ 497,212 $ 496,724 $ 495,960 $ 249,360 $ 494,828
277
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
150,000
3.68%
99,360
249,360
5,250,000
8/1/2025 150,000 3.68%
96,600
246,600
495,960 5,100,000
2/1/2026 155,000 3.68%
93,840
248,840
4,945,000
8/1/2026 155,000 3.68%
90,988
245,988
494,828 4,790,000
2/1/2027 165,000 3.68%
88,136
253,136
4,625,000
8/1/2027
160,000
3.68%
85,100
245,100
498,236
4,465,000
2/1/2028
165,000
3.68%
82,156
247,156
4,300,000
8/1/2028
170,000
3.68%
79,120
249,120
496,276
4,130,000
2/1/2029
175,000
3.68%
75,992
250,992
3,955,000
8/1/2029
175,000
3.68%
72,772
247,772
498,764
3,780,000
2/1/2030
180,000
3.68%
69,552
249,552
3,600,000
8/1/2030
180,000
3.68%
66,240
246,240
495,792
3,420,000
2/1/2031
185,000
3.68%
62,928
247,928
3,235,000
8/1/2031
190,000
3.68%
59,524
249,524
497,452
3,045,000
2/1/2032
195,000
3.68%
56,028
251,028
2,850,000
8/1/2032
195,000
3.68%
52,440
247,440
498,468
2,655,000
2/1/2033
205,000
3.68%
48,852
253,852
2,450,000
8/1/2033
200,000
3.68%
45,080
245,080
498,932
2,250,000
2/1/2034
205,000
3.68%
41,400
246,400
2,045,000
8/1/2034
210,000
3.68%
37,628
247,628
494,028
1,835,000
2/1/2035
220,000
3.68%
33,764
253,764
1,615,000
8/1/2035
215,000
3.68%
29,716
244,716
498,480
1,400,000
2/1/2036
225,000
3.68%
25,760
250,760
1,175,000
8/1/2036
225,000
3.68%
21,620
246,620
497,380
950,000
2/1/2037
230,000
3.68%
17,480
247,480
720,000
8/1/2037
235,000
3.68%
13,248
248,248
495,728
485,000
2/1/2038
245,000
3.68%
8,924
253,924
240,000
8/1/2038
240,000
3.68%
4,416
244,416
498,340
-
$
7,100,000
$ 3,068,251 $
10,168,251 $
10,168,251
Fiscal Year
Principal
Interest
Total
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
$ 5,100,000 $
1,362,704 $
6,462,704
278
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Capital Projects Fund
M
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
This page has intentionally been left blank
Pxi6
Capital Projects Fund - 392
Fiscal Year 2025/26
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
$250,000
$200,000
$150,000
$100,000
$50,000
$- .
■
■
Actual Amount
Actual Amount
Amended Budget
Commission
2022/23
2023/24
2024/25
Approval
2025/26
■ Revenues
Expenditures
Revenue Projections Summary by Category
Actual Actual Amended Half Year Commission
Amount Amount Budget Actual Approval
Object Code # Category 2022/23 2023/24 2024/25 2024/25 2025/26
320000/329999
Licenses & Permits $ 18,511
$ 167,604
$
$ -
$ -
360000/369999
Miscellaneous Revenues 27,902
48,682
17,076
-
399900/399999
Fund Balance -
-
28,100
14,050
33,085
Total Revenues $ 46,413
$ 216,286
$ 28,100
$ 31,126
$ 33,085
Expenditures Summary by Category
Actual
Actual
Amended
Half Year
Commission
Amount
Amount
Budget
Actual
Approval
Obiect Code #
Cateaory 2022123
2023/24
2024/25
2024/25
2025/26
ay
Total Expenditures
Capital Projects Fund - 392
Fiscal Year 2025/26
Revenue Projections
39200000
Actual
Actual
Amended
Half Year
Commission
Amount
Amount
Budget
Actual
Approval
Object Code # Category 2022123
2023/24
2024/25
2024/25
2025/26
Licenses & Permits
324120 Police Impact Fees $ 18,511 $ 63,017 $ $ $
324620 Recreation Impact Fees - 104,587
Subtotal $ 18,511 $ 167,604 $ - $ $
Miscellaneous Revenues
361100 Interest $ 27,902 $ 48,682 $ - $ 17,076 $ -
Subtotal $ 27,902 $ 48,682 $ - $ 17,076 $ -
Fund Balance
399900 Carryover - Police $ - $ $ 28,100 $ 14,050 $ 33,085
Subtotal $ - $ $ 28,100 $ 14,050 $ 33,085
Total Revenues $ 46,413 $ 216,286 $ 28,100 $ 31,126 $ 33,085
Expenditures
39245000
Actual
Actual
Amended
Half Year
Commission
Amount
Amount
Budget
Actual
Approval
Object Code # Category 2022123
2023124
2024/25
2024/25
2025/26
664080 Equipment >$5,000 $ - $ - $ 7,700 $ - $ 8,085
664090 Equipment <$5,000 72,220 34,175 20,400 16,964 25,000
Subtotal $ 72,220 $ 343175 $ 28,100 $ 163964 $ 333085
Total Expenditures $ 72,220 $ 34,175 $ 28,100 $ 16,964 $ 33,085
PUN
Capital Projects Fund - 392
Fiscal Year 2025/26
Revenue Projection Rationale
Commission
Object
Approval
Code #
Category
2025/26
Comment
Represents funds set aside from previously collected Police Impact Fees
399900
Carryover - Police
$ 33,085
used for the expenditures in the current fiscal years budget
Total Capital Projects Fund Revenues $ 33,085
Capital Project Descriptions
Commission
Object
Approval
1
1
Code #
Category
2025/26
Comment
Police
This project consists of:
664080
Equipment>$5,000
$ 8,085
- (1) Ballistic Shield
This project consists of:
664090
Equipment <$5,000
25,000
-Replace (15) Ballistic Vests
Total Capital Projects Fund Expenditures $ 33,085
283
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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284
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Iisii ��1
Stormwater Utility Fund
04-11
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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Stormwater Utility Fund - 410
Fiscal Year 2025/26
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.
$2,500,000
$2,000,000
$1, 500, 000
$1,000, 000
$500,000
Stormwater Utility Fund Trends
Actual Amount Actual Amount Amended Budget Commission Approval
2022/23 2023/24 2024/25 2025/26
Revenue Projections Summary by Category
■ Revenues
Expenses
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
330000/339999 Interaovernmental Revenues $ - $ - $ 348.000 $ - $
340000/349999 Charges for Services 1,496,111 1,466,061 1,500,000 442,127 2,092,415
360000/369999 Miscellaneous Revenues 46,946 120,789 35,000 50,863 35,000
Total Revenues $ 1,543,057 $ 1,586,850 $ 1,883,000 $ 492,990 $ 2,127,415
Expenses Summary by Cateao
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
510000/529999 Personal Services $ - $ - $ - $ - $ 240.052
530000/539999
Contractual Services
607,692
497,096
1,040,000
408,982
661,600
540000/549999
Other Charges & Services
-
-
-
-
1,065
554000/599999
Other Operating Expenses
521,827
550,925
7,500
2,090
5,000
660000/669999
Capital Outlay
1,759
1
835,500
23,316
1,219,698
770000/779999
Debt Service
-
2,130
-
-
-
Total Expenses $
1,131,278 $
1,050,152 $
1,883,000 $
434,388 $
2,127,415
287
Public Works/Transportation
Director
Executive
Assistant
Lontractual Assistant Public
Stormwater Works/Transportation Director
aintenance
Engineer I Maintenance
Facilities Manager
Supervisor
Trades Worker II (4)
Consulting
Engineers
Contractual
Electrical Maint.
Landscape Maint.
Street Maint.
Budgeted Personnel Allocation Summary
L.Position Titl
rO24/2.
2025/26
Works/TransportationPublic
Assistant PW/Transp. Director
0.20
Executive Assistant
0.0
ManagerFacilities
Supervisor
0.50
TradesMaintenance
W Total
_.
- I
_
1.7�
*Beginning in FY 2025126, all positions are allocated within the Public Works/Transportation
General Fund and in the Stormwater Fund 288
Department
of the
Stormwater Utility Fund - 410
Fiscal Year 2025/26
Revenue Projections
41000000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25, Actual 2024/25 2025/26
Intergovernmental
334360
FDEP Grant
$
$
$
348,000
$
$
Charges for Services
Subtotal
$
$
$
348,000
$
$
343900
Stormwater Utility Fees
$
1,496,111
$
1,466,061
$
1,500,000
$
442,127
$
2,092,415
Miscellaneous
Subtotal
Revenues
$
1,496,111
$
1,466,061
$
1,500,000
$
442,127
$
2,092,415
361100
Interest
$
46,946
$
111,686
$
35,000
$
50,863
$
35,000
364000
Gain/Loss of Fixed Assets
-
9,103
-
-
-
Subtotal
$
46,946
$
120,789
$
35,000
$
50,863
$
35,000
Total Revenues
$
1,543,057
$
1,586,850
$
1,883,000
$
492,990
$
2,127,415
Expenses
41060000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
512000 Employee Salaries $ $ $ $ $ 169,601
521000 FICA 12,975
522000 Pension 24,413
523000 Health, Life & Disability - - 27,299
524000 Workers' Compensation - - 5,764
Subtotal $ $ - $ - $ - $ 240,052
531010 Professional Services - Engineering $
86,043 $
64,463 $
500,000 $ 339,409 $
100,000
534010 Lands Maintenance - Streets
382,195
267,321
370,000 -
384,800
534060 Street Maintenance/Drainage
139,454
165,312
170,000 69,573
176,800
Subtotal $
607,692 $
497,096 $
1,040,000 $ 408,982 $
661,600
Other Charges
541000 Communication Services $ $ $ $ $ 1,065
Subtotal $ $ $ $ $ 1,065
Other Operating
Expenses
554000
Subscriptions & Memberships $
5,805 $
1,399 $
3,000 $ 2,090 $ 3,000
555000
Conferences & Seminars
-
275
3,000 - 2,000
559010
Amortization Expense
2,735
32,360
- -
555000
Training
-
-
1,500
559000
Depreciation
513,287
516,891
- - -
Subtotal $
521,827 $
550,925 $
7,500 $ 2,090 $ 5,000
pe-9
Stormwater Utility Fund - 410
Fiscal Year 2025/26
Expenses Continued
41060000
Commission
Actual Amount Actual Amount Amended Half Year Approval
Object Code # Category 2022/23 2023/24 Budget 2024/25 Actual 2024/25 2025/26
CapitalOutlay
660000 Assets Capitalized $ (442,310) $ (4,678) $ $ - $
663050 Drainage Improvements 298,720 - 23,316 1,000,000
663080 Seawall Improvements 145,349 4,679 - -
669999 Capital Reserve - - 835,500 - 219,698
Subtotal $ 1,759 $ 1 $ 835,500 $ 23,316 $ 1,219,698
772000 Interest Payments $ $ 2,130 $ $ $
Subtotal $ $ 2,130 $ $ $
Total Expenses $ 1,131,278 $ 1,050,152 $ 1,883,000 $ 434,388 $ 2,127,415
4116
Stormwater Utility Fund - 410
Fiscal Year 2025/26
Revenue Projection Rationale
Object
Code #
Category
Commission
Approval
2025/26
Comment
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
343900
Stormwater Utility Fees
$ 2,092,415
used in calculating stormwater utility fees is as follows:
1. Single-family dwelling units: one (1.0) ERU.
2. Multi -family dwelling units: one (1.0) ERU per dwelling unit.
3. Non-residential developed properties: shall be assigned ERUs on
the basis of one (1.0) ERU per 1,548 square feet of impervious area.
The following procedures and criteria are to be used to calculate
stormwater utility fees:
1. Each single-family dwelling unit, multi -family dwelling unit and non-
residential developed property shall be assessed a stormwater utility
fee calculated by multiplying the rate for one (1.0) ERU by the number
of ERUs provided in sections 1 — 3 above, respectively.
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 Stormwater Utility Fee for the new calendar year is
$6.175/ERU, the old rate of $3.50/ERU will remain for the first three (3)
months of the new fiscal year, and 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 33,334 ERUs at 95%, rounded down.
Stormwater Utility Fees
$2,250,000
$2,000,000
$1,750,000
$1,500,000
$1,250,000
$1,000,000
$750,000
$500,000
$250,000
18/19 19/20 20/21 21/22 22/23 23/24 24/25 25/26
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
361100
Interest
35,000
dollars available for investment.
rotal Stormwater Utility Fund Revenues $ 2,127,415
04*3
Stormwater Utility Fund - 410
Fiscal Year 2025/26
Budget Expense Justifications
Object
Code #
Category
Commission
Approval
2025/26
Comment
Public ors ranspor a ion Director', Assistant u is
Works/Transportation Director`, (1) Executive Assistant`, (1) Engineer I',
(1) Facilities Manager`, (1) Maintenance Supervisor` & (4) Trades Worker
II' ('All of these positions are allocated within the Public
Works/Transportation Department of the General Fund and in the
512000
Employee Salaries
$ 169,601
Stormwater Utility Fund).
521000
FICA
123975
Social Security & Medicare taxes
Estimated pension contribution paid by the City for each full-time General
522000
Pension
243413
employee
Estimated annual employee costs for health, dental, life & disability
523000
Health, Life & Disability
273299
insurance benefits
524000
Workers' Compensation
53764
Allocated cost of workers' compensation premiums paid
Professional Services -
Costs associated with providing miscellaneous stormwater engineering as
531010
Engineering
1003000
needed
Costs associated with contracting tree, landscape, irrigation and flower
534010
Lands Maintenance - Streets
384,800
maintenance services for all public right-of-ways and medians
534060
Street Maintenance/Drainage
1763800
Costs associated with maintaining the street and drainage system
541000
Communication Services
13065
Telephone services for department personnel
Subscriptions &
Memberships with professional organizations and subscriptions, i.e.
554000
Memberships
33000
American 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
Conference & other professional training, local seminars and classes
555000
Conferences & Seminars
2,000
towards certification
Total Operating Expenses $ 907,717
Capital Project Descriptions
Commission
Object
Approval
Code #
Category
2025/26
Comment
663050
Drainage Improvements
1,000,000
Costs associated with the NE 191st Street Reconstruction Project
669999
Capital Reserves
219,698
Estimated amount to be saved for future capital projects
i otai capital Uutiay txpenses $ 1,219,698
Total Stormwater Utility Fund Expenses $ 2,127,415
04%➢i
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Short-term & Long-term
Goals, Objectives & Financial Plans
293
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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WE
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 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 281h 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.
MR
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 301h 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 $3,064,500
and $475,005, respectively.
• Maintain healthy reserves that ensures the City's ability to provide quality services
under challenging economic times and to address unforeseen emergencies.
MR
• 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
10,000 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 and expanded services in FY 2022/23 through the
additional of more vehicles that serves nearly 10,000 riders a month.
• Continue to 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 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 community services which are offset by
user fees.
• Continue the "Community Ride with the Police Department" Special Event 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 as well as other special
events.
• Continue to fund and celebrate Founder's Day activities for the City.
• 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.
4*1VA
• Continue to improve the energy utilization at all City facilities by replacing inefficient
and worn air conditioning systems.
• Ensure that redevelopment projects that require land use/zoning revisions do not
have a negative impact on the community.
• Monitor and participate in regional efforts to address the impacts of rising sea level
and the long-range impacts of climate change.
• Implement strategies and recommendations included in the City's Comprehensive
Stormwater Management Plan to address drainage infrastructure improvements
and long-range impacts of climate change.
• Continue the "Go Green Award Program" sponsored by the Community Services
Advisory Board to recognize condominiums and businesses that have made efforts
to reduce energy consumption and implement recycling programs.
• Provide adequate funding to maintain our signature landscape, streets, rights -of -
way and facilities.
• Maintain the silver level certification recognition by the Florida Green Local
Government Program.
• Maintain the development incentives in the City's Green Building Program to
encourage developers to use green building standards.
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
The property taxes that the City receives fluctuate as they are based on the assessed
value from
the Miami -Dade
County
Property Appraiser. As stated earlier in this
Ad Valorem Tax
document, in fiscal year 2025/26, property
values increased by 4.72% which is the fourth
increase the City has had in the last seven
2015
$
13,977,630
9.27%
years. The developments in the City that are
2016
$
15,008,874
7.38%
2017
$
16,349,089
g 93%
under construction will increase the tax base
2018
$
16,747,025
2.43%
and it is anticipated that assessed values will
2019
$
17,051,593
1.82%
continue to increase in the next coming years at
2020
$
17,557,171
2.96%
a smaller percentage. To be conservative We
2021
$
17,346,885
-1.20%
2022
$
17,216,330
-0.75%
are projecting it to be flat next year.
2023
$
18,820,560
9.32%
2024
$
20,744,917
10.22%
However, it is imperative for the financial
2025'
$
22,417,951
8.06%
stability of the City, to budget conservatively in
2026"
$
23,766,685
6.02%
2027"
$
23,766,685
0.00°i°
order to be able to withstand an economic
"Budgeted
downturn should it come. Additionally, the
—Forecasted
minimum wage increases in the State of Florida
WN
and increased pricing in labor and supplies continue to affect the City and must be
monitored.
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 Increase2.
vs.
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
$
16.0000
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 February 2025, the City has adopted plans for $19.7 million of the monies that have
been and will be dispersed. The approximate $1.2 million over what the City was
allocated is anticipated to be covered through interest earnings in the ARPA Fund. Any
amount over the City's allocation that is not covered by interest earnings will be covered
by the General Fund. 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 2025/26 -
2 2021-01-29- Notice- FL- Minimum -Wage- increase. pdf (state.gov)
04IR
2029/30 under the section American Rescue Plan Act ("ARPA") Grant Funded Projects.
These projects and amounts will be entered into the FY 2025/26 budget and can be
found under the American Rescue Plant Act ("ARPA") section of this budget document.
Future Years Projected
In Appendix A - Capital Improvement Program Fiscal Years 2025/26 - 2029/30, summary
sheets for fiscal years 2025/26 - 2029/30 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
2025/26 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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Q[sIt
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Financial Policies
KZ11
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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01%
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.
01161
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.
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• 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.
0112,
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
011VA
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,a- 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, 2025, 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 lst and semi-annual interest
payments due on April lst and October lst 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 lst and semi-annual interest
payments due on April lst and October lst 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%.
Kier]
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.
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.
MIR
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
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useful life and current economic conditions, to determine the appropriate type of financing
instrument.
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.
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
2024
13,015,000
376,330
12,638,670
12,506,035,242
0.10%
324.52
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.
ON
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).
[OVA
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
OR
specifically designated and are generally available for any purpose. If another governmental
fund has a fund balance deficit, then it will be reported as a negative amount in the unassigned
classification in that fund. Positive unassigned amounts will be reported only in the General
Fund. The Minimum Level of Unassigned Fund Balance of the General Fund, at the beginning of
each fiscal year, shall not be less than 10% of the annual General Fund revenue. In any fiscal
year where the City is unable to maintain this 10% minimum reservation of fund 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.
OR
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 Brown & Brown Insurance Services, Inc. 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.
OR
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Appendix A
Capital Improvement Program
Fiscal Years 2025/26 - 2029/30
k0r,
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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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.
M i K
Project Summary
The proposed FY 2025/26 - 2029/30 CIP includes 50 projects in six (6) functional
categories with a total value of $26,707,555 which will be detailed in the following pages.
Major emphasis was placed on the following projects:
• Beautification and Park Facility Improvement Projects ($3,064,500)
• Police Radios ($1,062,620)
• Police Equipment ($2,425,720)
• Police Vehicles ($4,094,225)
• Stormwater Drainage Improvements ($6,000,000)
• Community Recreation Center Improvements ($340,000)
• Government Center Improvements ($984,000)
• Air Conditioning Unit Replacements ($570,500)
• Aventura Arts and Cultural Center Improvements ($320,000)
• Road Resurfacing ($475,005)
• Transportation System Improvements ($980,700)
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046
Capital Improvement Program
Fiscal Year 2025/26 - 2029/30
Summary of Programs by Year
Projected Projected Projected Projected Projected
Project Category 2025/26 2026/27 2027/28 2028/29 2029/30 Total
Beautification and Park Facility Improvement Projects (BP)
Capital Equipment Purchase and Replacement Projects (CE)
Drainage Improvement Projects (DI)
Information Technology Improvement Projects (IT)
Public Building and Facility Improvement Projects (PBF)
Transportation Improvement Projects (TI)
Total
$ 326,000 $ 893,750 $ 273,750 $ 1,199, 000 $ 372,000 $ 3,064,500
1,707,149 1,779,760 1,742,320 1,855,010 1,725,390 8,809,629
1,000,000 2,500,000 2,500,000 - - 6,000,000
786,688 895,063 1,177,673 1,357,677 798,078 5,015,179
966,542 840,500 303,000 140,000 50,000 2,300,042
367,500 353,200 697,005 92,000 8,500 1,518,205
$ 5,153,879 $ 7,262,273 $ 6,693,748 $ 4,643,687 $ 2,953,968 $26,707,555
Public Building and Facility Transportation Improvement Projects (TI)
Improvement Projects (PBF) 5.68%
8.61 %
Information Technology Improv(
Projects (IT)
18.78%
Drainag
22.47%
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Beautification and Park Facility
1provement Projects (BP)
11.47%
Capital Equipment Purchase
and Replacement Projects
(CE)
32.99%
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Capital Improvement Program
Fiscal Year 2025/26 - 2029/30
Summary of Proposed Appropriations by Funding Source
Projected Projected Projected Projected Projected
Funding Source 2025/26 2026/27 2027/28 2028/29 2029/30 Total
General Fund - 001
Transportation and Street Maintenance Fund - 120
Citizens' Independent Transportation Trust (CITT) Fund - 121
Building Fund - 164
Charter School Fund - 190
Charter High School Fund - 191
Capital Projects Fund - 392
Stormwater Utility Fund - 410
Total
Charter High School
Fund - 191
5.62% Capital Projects Fund
- 392
0.12%
Charter School Fund -J
190
3.74%
Building Fund - 164 /
0.38%
Citizens' Independent Transportation
Trust (CITT) Fund - 121
2.71 %
$ 3,312,100 $ 3,924,315 $ 2,901,635 $ 3,847,610 $ 2,589,780 $16,575,440
209,000
214,700
267,015
83,500
-
774,215
138,500
138,500
429,990
8,500
8,500
723,990
35,600
30,750
8,750
9,750
16,750
101,600
286,470
97,713
159,178
303,467
151,701
998,529
139,124
356,295
427,180
390,860
187,237
1,500,696
33,085
-
-
-
-
33,085
1,000,000
2,500,000
2,500,000
-
-
6,000,000
$ 5,153,879
$ 7,262,273
$ 6,693,748
$ 4,643,687
$ 2,953,968
$26,707,555
Stormwater Utility Fund - 410
22.47%
Transportation and Street Maintenance Fund - 120
2.90%
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General Fund - 001
62.06%
[cy�:
Capital Improvement Program
Fiscal Year 2025/26 - 2029/30
Summary of Projects by Location and Year
Projected Projected Projected Projected Projected
2025/26 2026/27 2027/28 2028/29 2029/30
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
NE 30th Ave from 203rd to 210th
Transportation System Improvements
Purchase Street Lights - Biscayne Blvd
Purchase Street Lights - Right -of -Ways
Street Light Controller Conversion
New Crosswalk Solar Lighting Locations
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323
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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324
City of Aventura
Capital Improvement Program
Fiscal Year 2025/26 - 2029/30
Summary of Programs by Year with Project Detail - Project Category
Projected Projected Projected Projected Projected
CIP # Department Funding Source 2025/26 2026/27 2027/28 2028/29 2029/30 Total
Beautification and Park Facility Improvement Projects (BP)
BP1 - CS
Founders Park Improvements
CS
General Fund - 001
353,000
162,000
902,000
252,000
1,669,000
BP2 - CS
Peace Park Improvements
CS
General Fund - 001
- 56,000
16,000
57,000
75,000
204,000
BP3 - CS
Veterans Park Improvements
CS
General Fund - 001
35,000 63,000
20,000
100,000
-
218,000
BP4 - CS
Waterways Dog Park Improvments
CS
General Fund - 001
- 69,750
9,750
24,000
15,000
118,500
BP5 - CS
Waterways Park Improvements
CS
General Fund - 001
- 136,000
-
50,000
-
186,000
BP6 - PW/T
Citywide Beautification Improvements
PW/T
General Fund - 001
291,000 216,000
66,000
66,000
30,000
669,000
Total $ 326,000 $ 893,750 $
273,750
$ 1,199,000 $
372,000
$ 3,064,500
Capital Equipment Purchase and Replacement Projects (CE)
CE1 - PD
Radios
PD
General Fund - 001
CE2 - PD
Equipment Purchase and Replacement > $5,000
PD
General Fund - 001
CE2 - PD
Equipment Purchase and Replacement > $5,000
PD
Capital Projects Fund - 392
CE3 - PD
Equipment Purchase and Replacement < $5,000
PD
General Fund - 001
CE3 - PD
Equipment Purchase and Replacement < $5,000
PD
Capital Projects Fund - 392
CE4 - PD
Vehicle Purchase & Replacements
PD
General Fund - 001
CE5 - CS
Equipment Purchase and Replacement > $5,000
CS
General Fund - 001
CE6 - CS
Equipment Purchase and Replacement < $5,000
CS
General Fund - 001
CE7 - PW/T
Equipment Purchase and Replacement > $5,000
PW/T
General Fund - 001
CE8 - PW/T
Vehicle Purchase & Replacements
PW/T
General Fund - 001
CE9 - AACC
Equipment Purchase and Replacement > $5,000
AACC
General Fund - 001
CE10 - AACC
Equipment Purchase and Replacement < $5,000
AACC
General Fund - 001
CE11 -ACES
Equipment Purchase and Replacement
ACES
Charter School Fund - 190
CE12 - DSAHS Equipment Purchase and Replacement
DSAHS
Don Soffer Aventura High School Fund - 191
otal
$ 228,000 $ 199,000 $ 208,450 $ 208,375 $ 218,795 $ 1,062,620
638,400 402,590 352,895 419,905 379,245 2,193,035
8,085 - - - - 8,085
12,600 73,360 53,720 57,560 2,360 199,600
25,000 - - - - 25,000
600,000 827,500 826,875 928,220 911,630 4,094,225
73,000 46,000 119,000 30,000 61,000 329,000
- 27,650 44,600 22,750 22,850 117,850
55,000 - - - 55,000
- 49,615 52,095 54,700 58,000 214,410
60,000 50,000 30,000 80,000 15,000 235,000
35,000 20,000 23,500 20,000 20,500 119,000
12,500 13,750 15,125 16,640 18,305 76,320
14,564 15,295 16,060 16,860 17,705 80,484
$ 1,707,149 $ 1,779,760 $ 1,742,320 $ 1,855,010 $ 1,725,390 $ 8,809,629
D11 - PW/T
Stormwater Drainage Improvements
PW/T
Drainage Improvement Projects (DI)
Stormwater Utility Fund - 410 $
Total $
1,000,000
1,000,000
$ 2,500,000
$ 2,500,000
$ 2,500,000
$ 2,500,000
$ $
$ $
$ 6,000,000
$ 6,000,000
'
Information Technology Improvement Projects (IT)
IT1 - COM
Computer Equipment < $5,000
COM
General Fund - 001 $
1,300
$ -
$ -
$ 1,300 $
9,100
$ 11,700
IT2 - CM
Computer Equipment < $5,000
CM
General Fund - 001
5,600
6,300
5,300
6,300
4,000
27,500
IT3 - CC
Computer Equipment < $5,000
CC
General Fund - 001
1,300
3,600
3,600
1,300
1,300
11,100
IT4 - F
Computer Equipment < $5,000
F
General Fund - 001
3,600
4,600
4,600
3,600
7,700
24,100
IT5 - HR
Computer Equipment < $5,000
HR
General Fund - 001
2,300
1,000
1,300
2,400
2,400
9,400
IT6 - IT
Central Management Information System > $5,000
IT
General Fund - 001
210,000
240,000
335,000
240,000
265,000
1,290,000
IT7 - IT
Computer Equipment < $5,000
IT
General Fund - 001
6,000
7,000
7,000
7,000
7,000
34,000
IT8 - PD
Police Computer Systems > $5,000
PD
General Fund - 001
9,000
9,000
88,000
159,000
9,000
274,000
IT9 - PD
Police Computer Systems < $5,000
PD
General Fund - 001
108,000
132,500
133,000
206,500
135,200
715,200
IT10 - CD
Computer Equipment > $5,000
CD
General Fund - 001
10,000
-
-
-
-
10,000
325
Capital Improvement Program
Fiscal Year 2025/26 - 2029/30
Summary of Programs by Year with Project Detail - Project Category
Projected
Projected
Projected
Projected
Projected
CIP #
Project Name
Department
Funding Source
2025/26
2026/27
2027/28
2028/29
2029/30
Total
Information Technology Improvement Projects (IT) (Continued)
IT10 - CD
Computer Equipment > $5,000
CD
Building Fund - 164
25,000
20,000
-
-
6,000
51,000
IT11 - CD
Computer Equipment < $5,000
CD
General Fund - 001
3,300
2,300
4,550
3,300
1,300
14,750
IT11 - CD
Computer Equipment < $5,000
CD
Building Fund - 164
10,600
10,750
8,750
9,750
10,750
50,600
IT12 - CS
Computer Equipment > $5,000
CS
General Fund - 001
-
-
5,000
30,000
5,000
40,000
IT13 - CS
Computer Equipment < $5,000
CS
General Fund - 001
13,200
14,850
13,200
14,900
12,200
68,350
IT14 - PW/T
Computer Equipment > $5,000
PW/T
General Fund - 001
-
-
-
5,300
-
5,300
IT15 - PW/T
Computer Equipment < $5,000
PW/T
General Fund - 001
2,600
5,600
7,300
1,000
7,300
23,800
IT16 - AACC
Computer Equipment > $5,000
AACC
General Fund - 001
-
10,000
-
-
-
10,000
IT17 - AACC
Computer Equipment < $5,000
AACC
General Fund - 001
11,900
2,600
5,900
5,200
11,900
37,500
IT18 - ACES
Computer Equipment > $5,000
ACES
Charter School Fund - 190
25,000
25,000
25,000
25,000
31,500
131,500
IT19 - ACES
Computer Equipment < $5,000
ACES
Charter School Fund - 190
222,315
58,963
119,053
261,827
101,896
764,054
IT20- DSAHS
Computers
DSAHS
Don SofferAventura High School Fund - 191
115,673
341,000
411,120
374,000
169,532
1,411,325
otal
$ 786,688
$ 895,063
$ 1,177,673
$ 1,357,677
$ 798,078
$ 5,015,179
Public Building and Facility Improvement Projects (PBF)
PBF1 - PD
Police Department Improvements
PD
General Fund - 001
$ -
$ 50,000
$ -
$ -
$ -
$ 50,000
PBF2 - CS
Community Recreation Center Improvements
CS
General Fund - 001
36,000
68,000
131,000
55,000
50,000
340,000
PBF3 - PW/T
HVAC Replacements
PW/T
General Fund - 001
395,000
105,500
25,000
45,000
-
570,500
PBF4 - PW/T
Government Center Improvements
PW/T
General Fund - 001
250,000
582,000
112,000
40,000
984,000
PBF5 - AACC
Aventura Arts & Cultural Center Improvements
AACC
General Fund - 001
250,000
35,000
35,000
-
320,000
PBF6 - ACES
Other Improvements
ACES
Charter School Fund - 190
26,655
-
-
26,655
PBF7 - DSAHS Other Improvements
DSAHS
Charter School Fund - 191
8,887
-
-
-
-
8,887
Total
$ 966,542
$ 840,500
$ 303,000
$ 140,000
$ 50,000
$ 2,300,042
Transportation Improvement Projects (TI)
Citizens' Independent Transportation Trust (CITT) Fund -
TI1 - PW/T
Bike Share Station Program
PW/T
121
$ 8,500
$ 8,500
$ 8,500
$ 8,500
$ 8,500
$ 42,500
TI2 - PW/T
Circulator System Improvements
PW/T
General Fund - 001
20,000
-
-
-
-
20,000
TI3 - PW/T
Road Resurfacing Program
PW/T
Transportation and Street Maintenance Fund - 120
-
183,515
183,515
Citizens' Independent Transportation Trust (CITT) Fund -
TI3 - PW/T
Road Resurfacing Program
PW/T
121
-
-
291,490
-
291,490
TI4 - PW/T
Transporation System Improvements
PW/T
Transportation and Street Maintenance Fund - 120
209,000
214,700
83,500
83,500
590,700
Citizens' Independent Transportation Trust (CITT) Fund -
TI4 - PW/T
Transporation System Improvements
PW/T
121
130,000
130,000
130,000
-
-
390,000
Total
$ 367,500
$ 353,200
$ 697,005
$ 92,000
$ 8,500
$ 1,518,205
tal of all Projects
$ 5,153,879
$ 7,262,273
$ 6,693,748
$ 4,643,687
$ 2,953,968
$ 26,707,555
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326
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 $3,064,500.
Special emphasis was given to upgrading existing park facilities.
The following information represents the highlights of the projects over the next five
years:
• Maintenance and enhancement of park facilities and Citywide beautification:
o Founders Park - $1,669,000
o Peace Park - $204,000
o Veterans Park - $218,000
o Waterways Dog Park - $118,500
o Waterways Park - $186,000
o Citywide Beautification Improvements - $669,000
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 2025/26 - 2029/30
The rest of this page has intentionally been left blank
327
City of Aventura
Ca ital Improvement Pro ram
Beautification and Park Facility Improvement Projects (BP)
Fiscal Year 2025/26 - 2029/30
Summary of Program by Year
Projected
Projected
Projected
CIP #
Pro
Depa
Funding Sourc
2027/28
2028/29
2029/30
Total
Beautification and Park Facility Improvement Projects (BP)
BP1 - CS
Founders Park Improvements
CS
General Fund - 001 $ $
353,000
$ 162,000
$ 902,000
$ 252,000 $
1,669,000
BP2 - CS
Peace Park Improvements
CS
General Fund - 001
56,000
16,000
57,000
75,000
204,000
BP3 - CS
Veterans Park Improvements
CS
General Fund - 001 35,000
63,000
20,000
100,000
-
218,000
BP4 - CS
Waterways Dog Park Improvments
CS
General Fund - 001 -
69,750
9,750
24,000
15,000
118,500
BP5 - CS
Waterways Park Improvements
CS
General Fund - 001 -
136,000
-
50,000
-
186,000
BP6 - PW/T
Citywide Beautification Improvements
PW/T
General Fund - 001 291,000
216,000
66,000
66,000
30,000
669,000
Total $ 326,000 $
893,750
$ 273,750
$ 1,199,000
$ 372,000 $
3,064,500
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328
Detail Schedule of Proposed Beautification and Park Facility Improvement Projects (BP)
Scheduled for FY 2025/26 - 2029/30
Quantity
Department Year Projected Projected Projected Projected Projected
CIP # Project Category # 1 2 3 4 5 2025/26 2026/27 2027/28 2028/29 2029/30 Total
BP1 - CS Founders Park Improvements
This project consists of the maintenance, replacement and enhancement of various equipment and improvements at Founders Park. (GIL# 00155000663090)
Replace Basketball Padding
CS
6 $
$ - $
$
$
10,000 $
10,000
Replace Benches and Trash Cans
CS
TBD
-
-
16,000
-
16,000
Replace Fitness Stations and Surfacing
CS
4
-
-
100,000
-
100,000
Resurface Hard Court Basketball
CS
-
1
15,000
15,000
Resurface Hard Court Pickleball
CS
5
45,000
45,000
Resurface Hard Court Tennis
CS
3
45,000
45,000
Replace Pavilion Roofs
CS
1
-
-
40,000
-
-
40,000
Replace Picnic Tables
CS
3
3 3
3
12,000
12,000
12,000
12,000
48,000
Replace Playground Equipment
CS
-
- 1
-
-
-
700,000
-
700,000
Replace Playground Sidewalk
CS
1
15,000
15,000
Replace Playground Surfacing
CS
1
110,000
-
110,000
Resurface Playground Surfacing Top Coat Binder
CS
-
1
-
-
75,000
75,000
Replace Shade Canopies
CS
TBD
-
-
95,000
-
-
95,000
Replace SplashPad Pumps
CS
-
2
-
15,000
15,000
Replace SplashPad Surface
CS
1
-
140,000
-
-
-
140,000
Replace SplashPad Water Features
CS
2
2 2
2
50,000
50,000
50,000
50,000
200,000
Subtotal $
$ 353,000 $
162,000 $
902,000 $
252,000 $
1,669,000
BP2 - CS Peace Park Improvements
This project consists of the maintenance, replacement and enhancement of various equipment and improvements at Peace Park. (GIL# 00155000663130)
Replace Benches and Trash Cans
CS TBD - - $
$ 27,000 $
- $ - $ $ 27,000
Replace Fitness Equipment
CS 1 1 1
14,000
16,000 12,000 42,000
Replace Fitness Surfacing
CS - - 1
-
- 45,000 45,000
Resurface Playground Surfacing Top Coat Binder
CS 1
- 60,000 60,000
Resurface Restroom Flooring
CS 1
-
15,000 15,000
Resurface Walking Trail
CS TBD -
15,000
- - - 15,000
Subtotal $
$ 56,000 $
16,000 $ 57,000 $ 75,000 $ 204,000
BP3 - CS Veterans Park Improvements
This project consists of the maintenance, replacement and enhancement of various equipment and improvements at Veterans Park. (GIL# 00155000663120)
Renovate Restroom
CS 1 - $
$ - $ 10,000 $ - $
$ 10,000
Replace Playground Surfacing
CS - 1
- 100,000
100,000
Resurface Playground Surfacing Top Coat Binder
CS 1
35,000 - -
35,000
Replace Pole Padding
CS - N/A
- 8,000
8,000
Replace Shade Canopy
CS 2
40,000 -
40,000
Replace Tables
CS - 2
- 10,000
10,000
Security Enhancements
CS N/A -
15,000 - -
15,000
Subtotal $
35,000 $ 63,000 $ 20,000 $ 100,000 $
$ 218,000
329
Detail Schedule of Proposed Beautification and Park Facility Improvement Projects (BP)
Scheduled for FY 2025/26 - 2029/30
Quantity
Department Year Projected Projected Projected Projected Projected
CIP # Project Category # 1 2 3 4 5 2025/26 2026/27 2027/28 2028/29 2029/30 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. (GIL# 00155000663110)
Replace Benches and Trash Cans CS - - TBD $ $ - $ - $ $ 15,000 15,000
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 $ 9,750 $ 24,000 $ 15,000 $ 118,500
BP5 - CS Waterways Park Improvements
This project consists of the maintenance, replacement and enhancement of various equipment and improvements at Waterways Park. (GIL# 00155000663100)
Replace Fitness Stations and Surfacing CS 2 $ $ 70,000 $ $ - $ $ 70,000
Replace Soccer Goal Nets CS 6 6,000 - 6,000
Replace Walking Trail CS - 1 - 50,000 50,000
Replace Infield Fencing CS 1 - 60,000 - 60,000
Subtotal $ $ 136,000 $ $ 50,000 $ $ 186,000
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. (GIL# 00160000663000)
Biscayne Blvd Landscape Improvements
PW/T 1 1 $ 100,000 $
50,000 $ - $ - $
- $ 150,000
Country Club Drive Landscape Improvements
PW/T 1 1 125,000
100,000 - -
- 225,000
Purchase Benches and Trash Cans
PW/T 5, 12 5, 12 5, 12 5, 12 5, 12 30,000
30,000 30,000 30,000
30,000 150,000
Replace Chilled Water Fountains
PW/T 3 3 3 3 - 36,000
36,000 36,000 36,000
- 144,000
Subtotal $ 291,000 $
216,000 $ 66,000 $ 66,000 $
30,000 $ 669,000
Total $ 326,000 $ 893,750 $ 273,750 $ 1,199,000 $ 372,000 $ 3,064,500
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330
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
2025/26 - 2029/30 CIP pertain to Police, Community Services, Public
Works/Transportation and Aventura Arts & Cultural Center operational equipment. The
Aventura City of Excellence School and Don Soffer Aventura High School are 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 twelve (12) projects totaling $8,809,629
The following information represents the highlights of the projects over the next five
years:
$7,582,565 total for the necessary equipment and vehicles to continue to provide
high quality and effective police services.
$269,410 for the Public Works/Transportation Department to ensure that the tools
of production, vehicles and equipment are available for City operations.
$446,850 for the Community Services Department and $354,000 for the AACC
equips these departments with adequate equipment to provide the level and
quality of services and operations they currently provide.
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 2025/26 - 2029/30
The rest of this page has intentionally been left blank
Mi
CIP # '
City of Aventura
Capital Improvement Program
Capital Equipment Purchase and Replacement Projects (CE)
Fiscal Year 2025/26 - 2029/30
Summary of Program by Year
Projected Projected Projected Projected Projected
Department Funding Source 2025/26 2026/27 2027/28 2028/29 2029/30 Total
Capital Equipment Purchase and Replacement Projects (CE)
CE1 - PD
Radios PD
General Fund - 001 $
228,000 $
199,000 $
208,450 $
208,375 $
218,795 $
1,062,620
CE2 - PD
Equipment Purchase and Replacement > $5,000 PD
General Fund - 001
638,400
402,590
352,895
419,905
379,245
2,193,035
CE2 - PD
Equipment Purchase and Replacement > $5,000 PD
Capital Projects Fund - 392
8,085
-
-
-
-
8,085
CE3 - PD
Equipment Purchase and Replacement < $5,000 PD
General Fund - 001
12,600
73,360
53,720
57,560
2,360
199,600
CE3 - PD
Equipment Purchase and Replacement < $5,000 PD
Capital Projects Fund - 392
25,000
-
-
-
-
25,000
CE4 - PD
Vehicle Purchase & Replacements PD
General Fund - 001
600,000
827,500
826,875
928,220
911,630
4,094,225
CE5 - CS
Equipment Purchase and Replacement > $5,000 CS
General Fund - 001
73,000
46,000
119,000
30,000
61,000
329,000
CE6 - CS
Equipment Purchase and Replacement < $5,000 CS
General Fund - 001
-
27,650
44,600
22,750
22,850
117,850
CE7 - PW/T
Equipment Purchase and Replacement > $5,000 PW/T
General Fund - 001
55,000
-
-
-
55,000
CE8 - PW/T
Vehicle Purchase & Replacements PW/T
General Fund - 001
-
49,615
52,095
54,700
58,000
214,410
CE9 - AACC
Equipment Purchase and Replacement > $5,000 AACC
General Fund - 001
60,000
50,000
30,000
80,000
15,000
235,000
CE10 - AACC
Equipment Purchase and Replacement < $5,000 AACC
General Fund - 001
35,000
20,000
23,500
20,000
20,500
119,000
CE11 -ACES
Equipment Purchase and Replacement ACES
Charter School Fund - 190
12,500
13,750
15,125
16,640
18,305
76,320
CE12 - DSAHS Equipment Purchase and Replacement DSAHS
Don SofferAventura High School Fund - 19
14,564
15,295
16,060
16,860
17,705
80,484
1,707,149 $
1,779,760 $
1,742,320 $
1,855,010 $
1,725,390 $
8,809,629
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332
Detail Schedule of Proposed Capital Equipment Purchase and Replacement Projects (CE)
Scheduled for FY 2025/26 - 2029/30
Quantity
Department Year Projected Projected Projected Projected Projected
CIP # Project Category # 1 2 3 4 5 2025/26 2026/27 2027/28 2028/29 2029/30 Total
CE1 - 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. (GAL# 00145000664070)
E911 Equipment Upgrade
PD N/A N/A N/A
$
10,000 $
10,000
$ 10,000
$
$
$ 30,000
Radio Equipment - Upgrade Tower Equipment
PD 1 - -
83,000
-
-
83,000
Replace Mobile Radio(s)
PD 15 20 20
20 20
135,000
189,000
198,450
208,375
218,795
949,620
Subtotal $
228,000 $
199,000
$ 208,450
$ 208,375
$ 218,795
$ 1,062,620
CE2 - 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. (GAL# 00145000664080)
Ballistic Shield
PD - 1 1
2 - $
- $
8,490
$ 8,915
$ 18,720
$ -
$ 36,125
Dive Team Equipment for Individual Divers
PD 3
33,000
-
-
-
-
33,000
E Bikes for Bike Squad
PD 2 2
2 2
-
12,600
13,230
13,895
14,590
54,315
Boat (Full Cost - City Portion will be half for Grant Match)
PD 1
270,000
-
-
-
-
270,000
Replace C/S Van Equipment
PD 1
-
20,000
-
20,000
Replace Prisoner Van Equipment
PD
1
-
-
-
40,000
-
40,000
Replace Vehicle Equipment
PD 12 15 15
15 15
240,000
315,000
330,750
347,290
364,655
1,597,695
Skydio Drone
PD 1
-
31,500
-
-
-
31,500
Transition to new Body Worn Cameras/ In Car Video System.
PD 100
95,400
-
95,400
Upgrade Conference Room Furniture
PD - TBD
-
15,000
-
-
-
15,000
Subtotal $
638,400 $
402,590
$ 352,895
$ 419,905
$ 379,245
$ 2,193,035
This project consists of purchasing new equipment and replacing inefficient, defective or unusable equipment for the Police Department. (G/L# 39245000664080)
Ballistic Shield
PD 1
$
8,085 $
$ -
$ -
$ -
$ 8,085
Subtotal $
8,085 $
$
$
$
$ 8,085
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. (GAL# 00145000664090)
Dispatch 24 HR Chairs
PD 6
$
11,000 $
-
$
$
$
$ 11,000
Dive Team Surface Communication Module
PD 1
1,600
-
1,600
Gym Equipment
PD - TBD -
- -
-
20,000
20,000
Replace Ballistic Vests
PD - 30 20
12
51,000
39,360
25,200
115,560
SWAT Vests
PD - - 3
7
-
12,000
30,000
42,000
Transition to new Body Worn Cameras/ In Car Video System.
PD 100 100
100 100
-
2,360
2,360
2,360
2,360
9,440
Subtotal $
12,600 $
73,360
$ 53,720
$ 57,560
$ 2,360
$ 199,600
This project consists of purchasing new equipment and replacing inefficient, defective or unusable equipment for the Police Department. (GAL# 39245000664090)
Replace Ballistic Vests
PD 15
$
25,000 $
-
$ -
$ -
$ -
$ 25,000
Subtotal $
25,000 $
-
$ -
$ -
$ -
$ 25,000
333
Detail Schedule of Proposed Capital Equipment Purchase and Replacement Projects (CE)
Scheduled for FY 2025/26 - 2029/30
Quantity
Department Year Projected Projected Projected Projected Projected
CIP # Project Category # 1 2 3 4 5 2025/26 2026/27 2027/28 2028/29 2029/30 Total
CE4 - PD Vehicle Purchase & Replacements
This project consists of purchasing police vehicles to maintain a vehicle replacement program in the Police Department. (G/L# 00145000664120)
Replace Crime Scene Van PD - 1 - - - $ - $ 40,000 $ - $ - $ - $ 40,000
Replace Patrol Vehicles PD 12 15 15 15 15 600,000 787,500 826,875 868,220 911,630 3,994,225
Replace Prisoner Van PD - - - 1 - - - - 60,000 - 60,000
Subtotal $ 600,000 $ 827,500 $ 826,875 $ 928,220 $ 911,630 $ 4,094,225
CE5 - 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# 00155000664080)
Replace Electric Low Speed Vehicle
CS
1 2 $ $ 30,000 $
60,000 $
$ $ 90,000
Replace Ellipticals at CRC
CS
- 2 -
16,000
16,000
Replace Lightning Detection Systems (2) & Add Solar Remotes (2)
CS
2 - 73,000
73,000
Replace Program Mats
CS
- TBD -
6,000
6,000
Replace Soccer Goals
CS
2 - 2
6,000
6,000 12,000
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 - -
-
- 55,000 55,000
Subtotal $ 73,000 $ 46,000 $
119,000 $
30,000 $ 61,000 $ 329,000
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# 00155000664090)
Replace Chairs/Carts
CS
-
20,2
20,2 20,2 $
$ - $
4,950 $
4,950 $
4,950 $
14,850
Repalce Mirrors
CS
TBD
TBD
- -
4,950
4,950
-
-
9,900
Replace Outdoor Chairs
CS
TBD
-
6,000
6,000
Replace Outdoor Tables
CS
TBD
-
6,000
6,000
Replace Soccer Goals
CS
2
2
4,900
4,900
-
-
9,800
Replace Sports Fencing Panels
CS
15
15
15 15
6,500
6,500
6,500
6,500
26,000
Replace Tables
CS
10
10
10 10
4,800
4,800
4,800
4,900
19,300
Replace Tents
CS
4
4
4 4
6,500
6,500
6,500
6,500
26,000
Subtotal $
$ 27,650 $
44,600 $
22,750 $
22,850 $
117,850
CE7 - PW/T Eauioment Purchase and
This project consists of purchasing new equipment and replacing inefficient, defective or unusable equipment for the Public Works/Transportation Department. (G/L# 00160000664080)
Electric Scissor Lift and Trailer PW/T - 1 - - - $ $ 55,000 $ - $ $ $ 55,000
Subtotal $ $ 55,000 $ - $ $ $ 55,000
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# 00160000664120
Replace Vehicle(s) PW/T - 1 1 1 1 $ $ 49,615 $ 52,095 $ 54,700 $ 58,000 $ 214,410
Subtotal $ $ 49,615 $ 52,095 $ 54,700 $ 58,000 $ 214,410
334
Detail Schedule of Proposed Capital Equipment Purchase and Replacement Projects (CE)
Scheduled for FY 2025/26 - 2029/30
Quantity
Department Year Projected Projected Projected Projected Projected
CIP # Project Category # 1 2 3 4 5 2025/26 2026/27 2027/28 2028/29 2029/30 Total
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# 00165000664080)
Replace Clear Comm System/Accessories
AACC TBD - - - TBD
$ 15,000
$ -
$ -
$ -
$ 15,000
$ 30,000
Replace Green Room Furniture
AACC TBD -
-
5,000
-
-
5,000
Replace LCD projector & Accessories
AACC 1
-
45,000
45,000
Replace Lighting Console
AACC 1
-
35,000
35,000
Replace Lobby Furniture
AACC TBD -
-
15,000
-
15,000
Replace Metal Detectors
AACC 2
20,000
-
20,000
Replace Office Furniture
AACC - TBD
-
15,000
-
15,000
Replace Orchestra Chairs and Music Stands
AACC - - TBD
-
-
15,000
15,000
Replace/Refinish Patio Furniture
AACC TBD
25,000
-
-
25,000
Replace Soft Goods/Stage Accessories
AACC - TBD TBD
-
15,000
15,000
-
-
30,000
Subtotal
$ 60,000
$ 50,000
$ 30,000
$ 80,000
$ 15,000
$ 235,000
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.
(G/L# 00165000664090)
Addt'I/Replace Microphones/Cable/Audio
AACC 15 15
$
$ 15,000
$ -
$ 15,000
$ -
$ 30,000
ALD System Update (ADA Compliance)
AACC - TBD
-
-
5,000
5,000
Commercial Ice Machine for Concessions
AACC - 1
-
3,000
-
-
3,000
Replace AN Equipment (Switch ers/M on ito rs/Co n n ectiv ity)
AACC TBD - TBD
2,000
-
2,500
4,500
Replace Hazer/Fogger
AACC 1
-
2,000
-
2,000
Replace Stage Audio Monitors/Accessories
AACC 8 - -
20,000
-
-
20,000
Replace Theatrical Lighting Instruments/Accessories
AACC 7 7 7
15,000
15,000
15,000
45,000
Stage Accessories/Beads Etc.
AACC - TBD -
-
-
3,500
-
3,500
Stage and Holiday Decor
AACC - TBD - TBD
-
3,000
-
-
3,000
6,000
Subtotal
$ 35,000
$ 20,000
$ 23,500
$ 20,000
$ 20,500
$ 119,000
CE11 -ACES Equipment Purchase and Replacement
This project consists of purchasing new equipment for the Aventura City of Excellence School. (G/L # ACES - TBD)
ACES Classroom Furniture
ACES TBD TBD TBD TBD -
$ 12,500
$ 13,750
$ 15,125
$ 16,640
$ 18,305
$ 76,320
Subtotal
$ 12,500
$ 13,750
$ 15,125
$ 16,640
$ 18,305
$ 76,320
CE12 - DSAHS Equipment Purchase and Replacement
This project consists of purchasing new equipment for the Don SofferAventura High School. (G/L # DSAHS - TBD)
DSAHS Classroom Furniture
DSAHS TBD TBD TBD TBD -
$ 14,564
$ 15,295
$ 16,060
$ 16,860
$ 17,705
$ 80,484
Subtotal
$ 14,564
$ 15,295
$ 16,060
$ 16,860
$ 17,705
$ 80,484
Total $ 1,707,149 $ 1,779,760 $ 1,742,320 $ 1,855,010 $ 1,725,390 $ 8,809,629
335
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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W2,
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 $6,000,000. 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. This project is assisting the City to be resilient as it
relates to stormwater and flooding issues.
The following information represents the highlights of the projects over the next five
years:
o $6,000,000 for NE 191s' Street reconstruction
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 2025/26 - 2029/30
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337
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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338
City of
Ca ital Improvement Pro ram
Drainage Improvement Projects (DI)
Fiscal Year 2025/26 - 2029/30
Summary of Program by Year
Pr Projected Projected Projected Projected
Project Category _ Department Funding Source 2 2026/27 2027/28 2028/29 2029/30 Total
Drainage Improvement Projects (DI)
DI1 - PW/T Stormwater Drainage Improvements PW/T Stormwater Utility Fund - 410 $ 1,000,000 $ 2,500,000 $ 2,500,000 $ $ $ 6,000,000
tal $ 1,000,000 $ 2,500,000 $ 2,500,000 $ $ $ 6,000,000
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339
City of Aventura
Detail Schedule of Proposed Drainage Improvement Projects (DI)
Scheduled for FY 2025/26 - 2029/30
Quantity
Year Projected Projected Projected Projected Projected
CIP # Project Category L 3 4 r, 2025/26 2026/27 2027/28 2028/29 2029/30 Total
DI1 - PW/T Stormwater Drainaae Im
This project consists of various drainage improvements to address the long-term impacts of the rising sea levels. (GIL# 41060000663050)
NE 191St Street Reconstruction PW/T - N/A N/A - - $ 1,000,000 $ 2,500,000 $ 2,500,000 $ $ $ 6,000,000
Subtotal $ 1,000,000 $ 2,500,000 $ 2,500,000 $ $ $ 6,000,000
1,000,000 $ 2,500,000 $ 2,500,000 $ - $ - $ 6,000,000
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340
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 twenty (20) projects totaling $5,015,179.
The following information represents the highlights of the projects over the next five
years:
• Total Citywide - $5,015,179
o Continues the implementation of technology improvements and
management information systems to enhance the productivity and
efficiency of City operations.
o 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").
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 2025/26 - 2029/30
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all
City of
Capital Improvement Program
Information Technology Improvement Projects (IT)
Fiscal Year 2025/26 - 2029/30
Summary of Program by Year
Projected
Projected
Projected
Projected
Projected
Project Category
Depart=
Funding Source
2025/26
2026/27
2027/28
2028/29
2029/30
Total
Information Technology Improvement Projects (IT)
IT1 - COM
Computer Equipment < $5,000
COM
General Fund - 001 $
1,300 $
-
$ - $
1,300
$ 9,100 $
11,700
IT2 - CM
Computer Equipment < $5,000
CM
General Fund - 001
5,600
6,300
5,300
6,300
4,000
27,500
IT3 - CC
Computer Equipment < $5,000
CC
General Fund - 001
1,300
3,600
3,600
1,300
1,300
11,100
IT4 - F
Computer Equipment < $5,000
F
General Fund - 001
3,600
4,600
4,600
3,600
7,700
24,100
IT5 - HR
Computer Equipment < $5,000
HR
General Fund - 001
2,300
1,000
1,300
2,400
2,400
9,400
IT6 - IT
Central Management Information System > $5,000
IT
General Fund - 001
210,000
240,000
335,000
240,000
265,000
1,290,000
IT7 - IT
Computer Equipment < $5,000
IT
General Fund - 001
6,000
7,000
7,000
7,000
7,000
34,000
IT8 - PD
Police Computer Systems > $5,000
PD
General Fund - 001
9,000
9,000
88,000
159,000
9,000
274,000
IT9 - PD
Police Computer Systems < $5,000
PD
General Fund - 001
108,000
132,500
133,000
206,500
135,200
715,200
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
20,000
-
-
6,000
51,000
IT11 - CD
Computer Equipment < $5,000
CD
General Fund - 001
3,300
2,300
4,550
3,300
1,300
14,750
IT11 - CD
Computer Equipment < $5,000
CD
Building Fund - 164
10,600
10,750
8,750
9,750
10,750
50,600
IT12 - CS
Computer Equipment > $5,000
CS
General Fund - 001
-
-
5,000
30,000
5,000
40,000
IT13 - CS
Computer Equipment < $5,000
CS
General Fund - 001
13,200
14,850
13,200
14,900
12,200
68,350
IT14 - PW/T
Computer Equipment > $5,000
PW/T
General Fund - 001
-
-
-
5,300
-
5,300
IT15 - PW/T
Computer Equipment < $5,000
PW/T
General Fund - 001
2,600
5,600
7,300
1,000
7,300
23,800
IT16 - AACC
Computer Equipment > $5,000
AACC
General Fund - 001
-
10,000
-
-
-
10,000
IT17 - AACC
Computer Equipment < $5,000
AACC
General Fund - 001
11,900
2,600
5,900
5,200
11,900
37,500
IT18 - ACES
Computer Equipment > $5,000
ACES
Charter School Fund - 190
25,000
25,000
25,000
25,000
31,500
131,500
IT19 - ACES
Computer Equipment < $5,000
ACES
Charter School Fund - 190
222,315
58,963
119,053
261,827
101,896
764,054
IT20 - DSAHS
Computers
DSAHS
Don SofferAventura High School Fund - 191
115,673
341,000
411,120
374,000
169,532
1,411,325
786,688 $
895,063
$ 1,177,673 $
1,357,677
$ 798,078 $
5,015,179
Total $
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342
Detail Schedule of Proposed Information Technology Improvement Projects (IT)
Scheduled for FY 2025/26 - 2029/30
Quantity
Department Year Projected Projected Projected Projected Projected
CIP # Project Category # 1 2 3 4 5 2025/26 2026/27 2027/28 2028/29 2029/30 Total
IT1 - COM Computer Equipment < $5,000
This project consists of the replacement and upgrade of computer equipment utilized by the City Commission. (GIL# 00110000664010)
Computer Equipment<$5,000 COM TBD TBD TBD $ 1,300 $ $ $ 1,300 $ 9,100 $ 11,700
Subtotal $ 1,300 $ $ $ 1,300 $ 9,100 $ 11,700
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. (GIL# 00115000664010)
Computer Equipment <$5,000 CM TBD TBD TBD TBD TBD $ 5,600 $ 6,300 $ 5,300 $ 6,300 $ 4,000 $ 27,500
Subtotal $ 5,600 $ 6,300 $ 5,300 $ 6,300 $ 4,000 $ 27,500
IT3 - CC Computer Equipment < $5,000
This project consists of the replacement and upgrade of computer equipment utilized in the City Clerk's Office. (GIL# 00120000664010)
Computer Equipment<$5,000 CC TBD TBD TBD TBD TBD $ 1,300 $ 3,600 $ 3,600 $ 1,300 $ 1,300 $ 11,100
Subtotal $ 1,300 $ 3,600 $ 3,600 $ 1,300 $ 1,300 $ 11,100
IT4 - F Computer Equipment < $5,000
This project consists of the replacement and upgrade of computer equipment utilized in the Finance Department. (GIL# 00130000664010)
Computer Equipment <$5,000 F TBD TBD TBD TBD TBD $ 3,600 $ 4,600 $ 4,600 $ 3,600 $ 7,700 $ 24,100
Subtotal $ 3,600 $ 4,600 $ 4,600 $ 3,600 $ 7,700 $ 24,100
IT5 - HR Computer Equipment < $5,000
This project consists of the replacement and upgrade of computer equipment utilized in the Human Resources Department. (GIL# 00135000664010)
Computer Equipment<$5,000 HR TBD TBD TBD TBD TBD $ 2,300 $ 1,000 $ 1,300 $ 2,400 $ 2,400 $ 9,400
Subtotal $ 2,300 $ 1,000 $ 1,300 $ 2,400 $ 2,400 $ 9,400
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.
(GIL # 00140000664000)
AS 400 Upgrades IT TBD $ - $ - $ - $ - $ 55,000 $ 55,000
Data Storage
Equipment for Redundant Site
Security Camera(s)/Recorder(s)
Servers/ Security/UPS/Switches
Upgrade Phone System
IT TBD
IT
IT TBD
IT TBD TBD
IT TBD TBD
TBD
60,000
125,000
185,000
- TBD
30,000
-
30,000
TBD TBD TBD
- 20,000
20,000
20,000
20,000
80,000
TBD TBD TBD
145,000 215,000
185,000
185,000
185,000
915,000
TBD TBD TBD
5,000 5,000
5,000
5,000
5,000
25,000
Subtotal $
210,000 $ 240,000 $
335,000 $
240,000 $
265,000 $
1,290,000
IT7 - IT Computer Equipment < $5,000
This project consists of the replacement and upgrade of computer equipment utilized in the Information Technology Department. (GIL# 00140000664010)
Computer Equipment <$5,000 IT TBD TBD TBD TBD TBD $ 6,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 34,000
Subtotal $ 6,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 34,000
343
Detail Schedule of Proposed Information Technology Improvement Projects (IT)
Scheduled for FY 2025/26 - 2029/30
Quantity
Department Year Projected Projected Projected Projected Projected
CIP # Project Category # 1 2 3 4 5 2025/26 2026/27 2027/28 2028/29 2029/30 Total
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. (GIL# 00145000664000)
Data Stoage
PD
- - 1
- - $
- $
- $
70,000
$ -
$ -
$ 70,000
Replace Server(s)
PD
1 1 2
1 1
9,000
9,000
18,000
9,000
9,000
54,000
Videowall
PD
- - -
1 -
-
-
-
150,000
-
150,000
Subtotal $
9,000 $
9,000 $
88,000
$ 159,000
$ 9,000
$ 274,000
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. (GIL# 00145000664010)
Computer Upgrades
PD
TBD TBD TBD
TBD TBD $
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
4,500
-
4,500
9,000
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 28
60,000
60,000
60,000
60,000
67,200
307,200
Vehicle Modem(s)
PD
- 10 10
40 10
-
20,000
20,000
80,000
20,000
140,000
Vehicle Printer(s)
PD
20 20 20
20 20
10,500
10,500
10,500
10,500
10,500
52,500
Subtotal $
108,000 $
132,500 $
133,000
$ 206,500
$ 135,200
$ 715,200
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. (GIL# 00150000664000)
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# 16450000664000)
CentralSquareTRAKiT/BlueBeam CD TBD - - - TBD $ 25,000 $ - $ $ 6,000 $ 31,000
Large Format Scanner CD - TBD 20,000 - 20,000
Subtotal $ 25,000 $ 20,000 $ $ $ 6,000 $ 51,000
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. (GIL# 00150000664010)
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 $
3,300 $
2,300 $ 4,550 $
3,300 $ 1,300 $
14,750
This project consists of the replacement and upgrade of computer equipment utilized by the Community Development Department's Building Division. (GIL# 16450000664010)
Replace Computer(s)
CD
7 5 6 5 5 $
9,100 $ 6,500 $
6,500 $ 6,500 $
6,500 $
35,100
Replace Laserjet Printer(s)
CD
- 1 - - 1
- 1,000
- -
1,000
2,000
Replace Desktop Scanner(s)
CD
- 1 - - 1
- 1,000
- 1,000
1,000
3,000
iPads for Inspection for Building Division
CD
2 3 3 3 3
1,500 2,250
2,250 2,250
2,250
10,500
Subtotal $
10,600 $ 10,750 $
8,750 $ 9,750 $
10,750 $
50,600
344
Detail Schedule of Proposed Information Technology Improvement Projects (IT)
Scheduled for FY 2025/26 - 2029/30
Quantity
Department Year Projected Projected Projected Projected Projected
CIP # Project Category # 1 2 3 4 5 2025/26 2026/27 2027/28 2028/29 2029/30 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# 00155000664000)
Park Modems
CS
1 6 1 $ $
$
5,000
$ 30,000
$ 5,000
$ 40,000
Subtotal $ $
$
5,000
$ 30,000
$ 5,000
$ 40,000
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# 00155000664010)
Park Wi-Fi Access Points
CS
- - 1 1 1 $ - $
-
$
2,000
$ 2,000
$ 2,000
$ 6,000
Replace/Add New Computer(s)
CS
4 3 4 4 4 5,200
3,900
5,200
5,200
5,200
24,700
Replace ID Printer(s)
CS
2 - 1 - 1 8,000
-
4,000
-
4,000
16,000
Replace iPads
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
1,000
-
1,000
2,000
Student PCs
CS
5 5 - -
6,500
-
6,500
-
13,000
Subtotal $ 13,200 $
14,850
$
13,200
$ 14,900
$ 12,200
$ 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# 00160000664000)
Replace Computer(s)
PW/T
1 - $ $
-
$
-
$ 5,300
$ -
$ 5,300
Subtotal $ $
-
$
$ 5,300
$ -
$ 5,300
IT15 - 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# 00160000664010)
Pads
PW/T
- 3 - 2 $ - $
3,000
$
$ -
$ 2,000
$ 5,000
Replace Computer(s)
PW/T
2 2 2 1 2,600
2,600
3,300
1,300
9,800
Replace Plotter
PW/T
- - 1 - -
-
4,000
-
-
4,000
Replace Scanner
PW/T
1 -
-
1,000
-
1,000
Upgrade Visitor ID System
PW/T
- 1 -
-
-
-
4,000
4,000
Subtotal $ 2,600 $
5,600
$
7,300
$ 1,000
$ 7,300
$ 23,800
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# 00165000664000)
Network Switches
AACC
- 1 - - - $ - $
10,000
$
-
$ -
$ -
$ 10,000
Subtotal $ - $
10,000
$
-
$
$
$ 10,000
IT17 -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# 00165000664010)
Replace Color Laser Printer
AACC
- - 1 - - $ - $
-
$
2,000
$
$
$ 2,000
Replace PC(s)/Laptop(s)/Tablet(s)
AACC
3 2 3 4 3 3,900
2,600
3,900
5,200
3,900
19,500
Upgrade Point of Sale System
AACC
2 2 8,000
-
-
-
8,000
16,000
Subtotal $ 11,900 $
2,600
$
5,900
$ 5,200
$ 11,900
$ 37,500
345
Detail Schedule of Proposed Information Technology Improvement Projects (IT)
Scheduled for FY 2025/26 - 2029/30
Quantity
Department Year Projected Projected Projected Projected Projected
CIP # Project Category # 1 2 3 4 5 2025/26 2026/27 2027/28 2028/29 2029/30 Total
IT18 - ACES Computer Equipment > $5,000
This project consists of the regular replacement/upgrades of phone systems, network infrastructure and servers atACES. (G/L# ACES - TBD)
Replace/Upgrade Network Infrastructure ACES 1 1 1 1 1 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 125,000
Paging System ACES - - - - 1 - - - - 6,500 6,500
Subtotal $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 31,500 $ 131,500
IT19 -ACES Computer Equipment < $5,000
This project consists of the regular replacement of computers, laptops, tablets and other items atACES. (G/L# ACES - TBD)
iPad 10th AppleCare+ Bundle (64GB/3YR/Logitech)
ACES
275
70 150 275 70
134,750
36,015
81,034
155,990
41,692 $
449,481
Macbook Air 15" - Teacher (M3/16GB/256GB) [+APP]
ACES
15
10 20 35 10
18,945
13,262
27,849
51,173
15,352
126,580
Interactive Display (NewLine 75)
ACES
12
3 3 6 12
36,900
9,686
10,171
21,358
44,852
122,967
All -in -One Desktop (24"/Non-Touch)
ACES
4
- - 4 -
4,120
-
-
4,326
-
8,446
JAR Elevate32 Cart (Any/32 Slot)
ACES
12
12 -
27,600
-
-
28,980
-
56,580
Subtotal $
222,315 $
58,963 $
119,053 $
261,827 $
101,896 $
764,054
IT20 - DSAHS Computers
This project consists of the maintenance and refresh of computers, laptops, servers and network infrastructure at the Don SofferAventura High School. (GIL# DSAHS - TBD)
Computers -Hardware DSAHS 33 TBD TBD TBD TBD $ 41,473 $ 316,000 $ 332,000 $ 349,000 $ 85,000 $ 1,123,473
Audio Visual Equipment DSAHS 16 TBD TBD TBD TBD 49,200 - 54,120 - 59,532 162,852
IT Infrastructure DSAHS 1 TBD TBD TBD TBD 25,000 25,000 25,000 25,000 25,000 125,000
Subtotal $ 115,673 $ 341,000 $ 411,120 $ 374,000 $ 169,532 $ 1,411,325
786,688 $ 895,063 $ 1,177,673 $ 1,357,677 $ 798,078 $ 5,015,179
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346
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 seven (7)
projects totaling $2,300,042. The major projects encompassed in this Program include
Police Department Improvements, Community Recreation Center Improvements, HVAC
Replacements, Government Center/Facility Improvements and Aventura Arts & Cultural
Center Improvements. The Aventura City of Excellence School and Don Soffer Aventura
High School are also included.
The following information represents the highlights of the projects over the next five
years:
• Police Department Improvements - totaling $50,000 for the records
remodel/expansion.
• Community Recreation Center Improvements - totaling $340,000 primarily to:
• Add/Renovate Closets ($95,000)
• Replace Audio Equipment ($39,000)
• Replace Furniture ($60,000)
• Replace Partition Wall ($36,000)
• Restroom Renovations ($80,000)
• Government Center Improvements - totaling $984,000 primarily to:
• Water harden & water proof the Government Center Building ($80,000)
• Elevator Improvements ($530,000)
• Replace/Upgrade lighting ($104,000) at the Government Center
• Replace Stanley Door Operators for Lobby ($35,000)
• Sealing of IT Server Room ($75,000); and to
• Upgrade bathrooms at the Government Center ($160,000);
• HVAC Replacements - totaling $570,500 for the CRC and various City facilities.
• Aventura Arts & Cultural Center Improvements - totaling $320,000 primarily
consisting of carpet replacement, exterior and interior painting as well as exterior
and interior lighting replacement/system.
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 2025/26 - 2029/30
347
City of Aventura
Capital Improvement Progra
Public Building and Facility Improvement Projects (PBF)
Fiscal Year 2025/26 - 2029/30
Summary of Program by Year
ProjectecT- Projected Projected Projected Projected
CIP # Project Category Department Funding Source 2025/26 2026/27 2027/28 2028/29 2029/30 Total
Public Building and Facility Improvement Projects (PBF)
PBF1 - PD
Police Department Improvements
PD
General Fund - 001 $
- $
50,000 $
- $
- $
- $ 50,000
PBF2 - CS
Community Recreation Center Improvements
CS
General Fund - 001
36,000
68,000
131,000
55,000
50,000 340,000
PBF3 - PW/T
HVAC Replacements
PW/T
General Fund - 001
395,000
105,500
25,000
45,000
- 570,500
PBF4 - PW/T
Government Center Improvements
PW/T
General Fund - 001
250,000
582,000
112,000
40,000
984,000
PBF5 - AACC
Aventura Arts & Cultural Center Improvements AACC
General Fund - 001
250,000
35,000
35,000
-
320,000
PBF6 - ACES
Other Improvements
ACES
Charter School Fund - 190
26,655
-
-
26,655
PBF7 - DSAHS Other Improvements
DSAHS
Charter School Fund - 191
8,887
-
-
-
- 8,887
otal $
966,542 $
840,500 $
303,000 $
140,000 $
50,000 $ 2,300,042
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348
City of
Detail Schedule of Proposed Public Building and Facility Improvement Projects (PBF)
Scheduled for FY 2025/26 - 2029/30
Detail of Program by Year
Quantity
nt Year Projected Projected Projected Projected Projected
1 2 3 4 5 2025/26 2026/27 2027/28 2028/29 2029/30 Total
PBF1 - PD Police Department Improvements
This project consists of various improvements at the Police Department. (GIL# 00145000662030)
Records Remodel/Expansion PD - N/A - $ $ 50,000 $ $ $ $ 50,000
Subtotal $ $ 50,000 $ $ $ $ 50,000
PBF2 - CS Community Recreation Center Improvements
This project consists of various improvements at the Community Recreation Center. (G/L# 00155000662020)
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
-
13,000
26,000
-
- 39,000
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
30,000
-
30,000 60,000
Replace Partition Wall CS 1
36,000
-
-
- 36,000
Restroom Renovations CS - 1
-
-
80,000
-
- 80,000
Subtotal $ 36,000 $
68,000 $
131,000 $
55,000 $
50,000 $ 340,000
PBF3 - PW/T HVAC Replacements
This project consists of replacing air conditioning units at various City facilities. (G/L# 00160000664100)
Chill Water Primary Pumps VFD & Programming
PW/T 1 $
35,000 $ $ $ $
$ 35,000
EF-4 & Roof Duct SS Police Holding Cells
PW/T 1
60,000
60,000
HVAC Replacement of Two (2) Failed Compressors at AACC
PW/T 2
60,000
60,000
IT Server Room HVAC Replacement 20 Ton
PW/T 1
150,000
150,000
Police IT Server Room HVAC Replacement 10 Tons
PW/T - 1
- 80,000
80,000
Chiller Bypass Valves BMS Programing
PW/T 1 -
15,000 -
15,000
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
- - - 45,000
45,000
Replace 20 ton HVAC unit at CRC
PW/T 1 -
75,000 - - -
75,000
Subtotal $
395,000 $ 105,500 $ 25,000 $ 45,000 $
$ 570,500
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349
City of
Detail Schedule of Proposed Public Building and Facility Improvement Projects (PBF)
Scheduled for FY 2025/26 - 2029/30
Detail of Program by Year
Quantity
LYear Projected Projected Projected Projected Projected
CIP # Project Category 2 3 4 5 2025/26 2026/27 2027/28 2028/29 2029/30 Total
PBF4 - PW/T Government Center Improvements
This project consists of various improvements at the Government Center. (G/L# 00160000664110)
1st Floor Water Hardening of External Doors -Police Department
PW/T
N/A
3rd and 5th Floor Balcony Water Proofing
PW/T
N/A
Modernize Hydraulic Elevator Equipment
PW/T
Refurbish Passenger Elevator Cab Finishes
PW/T
Replace Lighting - 3rd and 4th Floor
PW/T
N/A
Replace Lighting - 5th Floor
PW/T
-
Replace Stanley Door Operators for Lobby
PW/T
3
Replace Toilets in Government Center
PW/T
30
Replace Toilets in Prisoners Holding Cells
PW/T
2
Sealing of IT Server Room Penetrations
PW/T
N/A
Upgrade Bathroom - 3rd Floor
PW/T
Upgrade Bathroom - 4th Floor
PW/T
Upgrade Bathroom - 5th Floor
PW/T
Upgrade to LED lighting - 1st and 2nd Floors
PW/T
PBF5 -AACC Aventura Arts & Cultural Center Improvements
$ 30,000 $
- $
$ $
$ 30,000
50,000
-
50,000
N/A -
450,000
450,000
N/A
80,000
80,000
20,000
-
20,000
N/A -
12,000
12,000
35,000
-
35,000
10,000
10,000
30,000
30,000
75,000
75,000
- 1 -
-
35,000
35,000
1 -
40,000
-
40,000
- 1
-
45,000 -
45,000
- N/A N/A
-
32,000 40,000
72,000
Subtotal $ 250,000 $
582,000 $
112,000 $ 40,000 $
$ 984,000
This project consists of various improvements at the Aventura Arts & Cultural Center. (GIL# 00165000662050)
Carpet Replacement AACC - TBD $ $ 35,000 $ - $ $ $ 35,000
Exterior Painting AACC - - TBD - 35,000 35,000
Interior Painting AACC TBD 35,000 - 35,000
Replace Exterior Lighting AACC TBD 15,000 - - 15,000
Replace Auditorium, Lobby & Bathroom Lighting System AACC TBD 200,000 200,000
Subtotal $ 250,000 $ 35,000 $ 35,000 $ $ $ 320,000
PBF6 -ACES Other Improvements
This project consists of replacing air conditioning units and other various improvements at the Aventura City of Excellence School. (G/L# ACES - TBD)
Painting Stairs ACES TBD $ 7,560 $ $ $ $ $ 7,560
Refurbish Restrooms ACES TBD 19,095 19,095
Subtotal $ 26,655 $ $ $ $ $ 26,655
PBF7 - DSAHS Other Improvements
This project consists of improvements other than building at the Don Soffer Aventura High School. (G/L # DSAHS - TBD)
Safety Bollards DSAHS 4 8,887 8,887
Subtotal $ 8,887 $ $ $ $ $ 8,887
Total $ 966,542 $ 840,500 $ 303,000 $ 140,000 $ 50,000 $ 2,300,042
350
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 $1,518,205. Special emphasis
was given to the bike share station program, road resurfacing and transportation system
improvements 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.
The following information represents the highlights of the projects over the next five
years:
• Bike Share Station Program - totaling $42,500 to replace bicycles.
• Circulator System Improvements - totaling $20,000 for bus shelter improvements.
• Road Resurfacing_ projects - totaling $475,005 to resurface asphalt and enhance
safety on NE 301h Ave from 203,a to 2101h Street.
• Transportation System Improvements - totaling $980,700 to purchase street lights
for Biscayne Blvd. and Right -of -Ways as well as new solar crosswalk locations.
Additionally included in this category is street light controller conversion.
On the following pages, you will find the tables (as outlined below) that summarize and
detail the proposed Transportation Improvement Projects:
• Summary of Programs by Year
• Detail Schedule of Proposed Transportation Improvement Projects Scheduled for
FY 2025/26 - 2029/30
M1
City of Aventura
Capital Improvement Program
Transportation Improvement Projects (TI)
Fiscal Year 2025126 - 2029130
Summary of Program by Year
Projected Projected ected Projected
CIP # unding Source 2025126 2026127 8129 2029130
Transportation Improvement Projects (TI)
TI1 - PUT Bike Share Station Program PUT
Citizens' Independent Transportation Trust (CITT) Fund -$
8,500 $
8,500 $
8,500 $ 8,500 $
8,500 $ 42,500
TI2 - PUT Circulator System Improvements PUT
General Fund - 001
20,000
-
- -
- 20,000
TI3 - PUT Road Resurfacing Program PUT
Transportation and Street Maintenance Fund - 120
-
183,515
183,515
TI3 - PUT Road Resurfacing Program PUT
Citizens' Independent Transportation Trust (CITT) Fund -'
-
-
291,490 -
291,490
TI4 - PUT Transporation System Improvements PUT
Transportation and Street Maintenance Fund - 120
209,000
214,700
83,500 83,500
590,700
TI4 - PUT Transporation System Improvements PUT
Citizens' Independent Transportation Trust (CITT) Fund -
130,000
130,000
130,000 -
- 390,000
otal $
367,500 $
353,200 $
697,005 $ 92,000 $
8,500 $ 1,518,205
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352
City of Aventura
Detail Schedule of Proposed Transportation Improvement Projects (TI)
Scheduled for FY 2025/26 - 2029/30
Quantity
Department Year IrrojecteiMProjected Projected Projected Projected
CIP # Project Category # 1 1 2 3 4 5 2025/ 2026/27 2027/28 2028/29 2029/30 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. (GIL# 12160000663070)
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
TI2 - PW/T Circulator System Improvements
This project consists of Bus Shelter Improvements. (G/L# 00160000663030)
Bus Shelter Improvements PW/T TBD $ 20,000 $ $ $ $ $ 20,000
Subtotal $ 20,000 $ $ $ $ $ 20,000
TI3 - PW/T Road Resurfaci
This project consists of resurfacing roadways as determined by the City's maintenance standards and the Public Works/Transportation Department. (GIL# 12060000663040)
N E 30th Ave from 203rd to 210th PW/T N/A - - $ $ $ 183,515 $ $ $ 183,515
Subtotal $ $ $ 183,515 $ $ $ 183,515
This project consists of resurfacing roadways as determined by the City's maintenance standards and the Public Works/Transportation Department. (GIL# 12160000663040)
N E 30th Ave from 203rd to 210th PW/T N/A - - $ $ $ 291,490 $ $ $ 291,490
Subtotal $ $ $ 291,490 $ $ $ 291,490
TI4 - PW/T Transportation System Improvements
This project consists of Street Lights. (GIL# 12060000663140)
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 3 3 2 2 24,000
25,200 17,500 17,500
84,200
Street Light Controller Conversion
PW/T 600 600 - - 95,000
95,000 - -
190,000
Subtotal $ 209,000 $
214,700 $ 83,500 $ 83,500 $
$ 590,700
This project consists of Crosswalk Solar Lighting System Improvements. (GIL# 12160000663140)
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
Total $ 367,500 $ 353,200 $ 697,005 $ 92,000 $ 8,500 $ 1,518,205
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353
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 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. 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. This has been included in the Finance Department for
the new ERP system and is noted for future years when the City Clerk's Agenda
Management System is live.
The Police Department's repair and maintenance of vehicles was able to decrease some
in the next budget year due to the vehicles being purchased. As more of the Police fleet is
replaced in the coming years, the operating costs of the repair and maintenance is
anticipated to decrease.
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354
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, February 2024 and February 2025. There is a total of 36
projects, totaling $19,652,759 which has and will be funded out of the ARPA Fund, Fund 101.
The approximate $1.2 million over what the City was allocated anticipated to be covered
through interest earnings in the ARPA Fund. Any amount over the City's allocation that is
not covered by interest earnings will be covered by the General Fund. Total ARPA funds
spent at the time this document was prepared is approximately $17.3 million.
The following information represents the highlights of the projects over the next year:
MIR
• Information Technology - new Agenda Management system, City's new financial
software system, ERP implementation consultant and Fire Suppression ($996,000).
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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MIR
American Rescue Plan Act Budgeted Project Schedule
Scheduled for FY 2025/26 - 2026/27
Summary of Projects by Department
Project #
Project Name Department Funding Source
Projected Projected
2025/26 2026/27
Total
Information Technology
ARPA 1201-03 - IT
ERP/Computer Software Replacement IT ARPA Fund - 101
$ 646,500 $ -
$ 646,500
ARPA 1201-04 - IT
IT Consultant IT ARPA Fund - 101
250,000 -
250,000
ARPA 1201-09 - IT
Fire Suppression IT ARPA Fund - 101
99,500 -
99,500
_ Total
$ 996,000 $ -
$ 996,000
Total for all Projects
$ 996,000 $ -
$ 996,000
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357
Detail Schedule of Proposed American Rescue Plan Projects - Information Technology
Scheduled for FY 2026/26 - 2026/27
Quantity
Department Year Projected Projected
Project # Project Category # 1 2 3 2026/26 2026/27 Total
ARPA 1201-03 - IT ERP/Computer Software Replacement
This project consists of a New Financial/HR Enterprise System & an Agenda
Management System.
(G/L # 10140000668000 (ERP), 10120000668000 (Agenda Management))
(1) New
New Financial/HR Enterprise System
IT Financial/HR
$ 600,000
$
- $
600,000
(1 ) New Agenda
Agenda Management System
IT Magement System
46,500
-
46,500
$ 646,600
$
- $
646,600
ARPA 1201-04 - IT IT Consultant
This project consists of an /T Consultant/Project Manager. (GIL# 10140000664030)
(1) IT
Consultant/Project
IT Consultant/Project Manager
IT Manger for Project
$ 250,000
$
- $
250,000
$ 260,000
$
- $
260,000
ARPA 1201-09 - IT Fire Suppression
This project consists of Fire Suppression in the Main & Small Computer Rooms.
(GIL# 10140000664020)
Main Computer Room
IT N/A - -
$ 99,500
$
- $
99,500
Small Computer Room
IT N/A - -
-
-
-
$ 99,600
$
- $
99,600
Total Information Technology
$ 996,000
$
- $
996,000
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358
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 (51h) 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
MIR
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.
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
Ki1-16
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.
3. The projects are non -recurring.
4. Assets acquired have a relatively long useful life which equals or exceeds the life
of the debt.
Kip
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
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
0%
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 $26,707,555.
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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01-10
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 2024/25. 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.
ME!
City of Aventura
General Fund - 001
Projection of Available Resources for General Government Services - Summary by Year
Amended Projected Projected Projected Projected Projected
Revenues 2024/25 2025/26 2026/27 2027/28 2028/29 2029130
Ad Valorem Taxes $
22,417,951 $
23,766,685 $
23,766,685 $
23,766,685 $
23,766,685 $
23,766,685
Section 185 Premium Tax
475,000
525,000
525,000
525,000
525,000
525,000
Utility Taxes
7,530,000
7,990,000
8,165,150
8,343,818
8,526,698
8,611,965
Unified Communications Tax
1,675,000
1,675,000
1,678,350
1,681,707
1,685,070
1,688,440
City Business Tax
1,000,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
Building Related Revenue
15,000
5,000
5,000
5,000
5,000
5,000
Franchise Fee -Electric
3,950,000
4,215,000
4,320,375
4,428,384
4,539,094
4,548,172
Franchise Fee -Other
820,000
905,000
910,000
915,135
920,270
925,270
State Revenue Sharing
1,325,500
1,173,745
1,191,351
1,209,221
1,227,360
1,245,770
Half Cent Sales Tax
4,000,000
4,000,000
4,080,000
4,161,600
4,244,832
4,329,729
County Business Tax
45,000
45,000
45,000
45,000
45,000
45,000
Intergovernmental Revenues -Other
92,676
177,676
42,676
42,676
42,676
42,676
Charges for Services
5,716,610
4,975,735
5,118,628
5,237,594
5,317,659
5,438,850
Fines & Forfeitures
3,089,990
2,740,000
2,764,240
2,788,720
2,813,443
2,838,411
Misc. Revenues
1,872,710
1,749,000
1,256,220
1,263,747
1,271,592
1,279,772
Transfers
608,030
623,265
635,730
648,445
661,414
674,642
Total Projected Available Resources $
54,633,46L_LJL
55,666,106 $
55,604,405 $
56,162,732 $
56,691,793 $
57,065,381
Revenue Assumptions Utilized for Projections
(a) Ad Valorem Taxes are projected to remain stable in years 2026/27 - 2029/30.
(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 2.5% 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) Intergovemmental Revenues -Other is projected to remain relatively stable over the coming years
0) 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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1011M
General Fund - 001
Projection of Operating Expenditures for General Government Services - Summary by Year
Amended Projected Projected Projected Projected Projected
Department 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30
City Commission $
468,287
$ 452,420
$ 460,337
$ 468,393
$ 476,590
$ 490,888
Office of the City Manager
1,595,502
1,258,621
1,280,647
1,303,058
1,325,862
1,365,638
Legal
500,000
535,950
543,721
551,877
560,155
571,358
City Clerk's Office
577,960
651,112
662,506
674,100
685,897
706,474
Finance
1,225,102
1,408,421
1,433,068
1,458,147
1,483,665
1,528,175
Human Resources
419,047
448,841
456,696
464,688
472,820
487,005
Information Technology
1,250,539
1,634,434
1,663,037
1,692,140
1,721,752
1,773,405
Police
26,078,344
27,383,289
27,862,497
28,350,091
28,846,218
29,711,605
Community Development
687,424
618,732
629,560
640,577
651,787
671,341
Community Services
5,627,334
6,105,332
6,212,175
6,320,888
6,431,504
6,624,449
Public Works/Transportation
3,429,113
3,251,721
3,308,626
3,366,527
3,425,441
3,528,204
Arts & Cultural Center
1,585,910
1,551,935
1,579,094
1,606,728
1,634,846
1,683,891
Non -Departmental
2,998,260
2,671,428
2,684,785
2,698,209
2,711,700
2,725,259
Total Projected Operating Expenditures for
mr
6....,General Government Services $
46,442,822
$ 47,972,236
$ 48,776,749
$ 49,595,423
$ 50,428,237
$ 51,867,692
Total Projected Debt Service/Grants &
Aides/Transfers $
3,317,975
$ 2,817,906
$ 1,943,214
$ 1,686,961
$ 1,689,228
$ 495,792
otal Projected Expenditures $
49,760,797
$ 50,790,142
$ 50,719,963
$ 51,282,384
$ 52,117,465
$ 52,363,484
Operating Expenditure Assumptions Utilized for Projections
Operating expenditures are projected to increase an average of 0.5% - 3% per year.
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0.112
General Fund
Combined Summary of Projected Available Resources and Operating Expenditures for General Government Services - by Year
Amended Projected Projected Projected Projected Projectec
iepartment 2024/25 2025/26 2026/27 2027/28 2028/29 2029/3(
Total Projected Available Resources
$ 54,633,467
$ 55,666,106
$ 55,604,405
$ 56,162,732
$ 56,691,793
$ 57,065,381
Projected Operating Expenditures
46,442,822
47,972,236
48,776,749
49,595,423
50,428,237
51,867,692
Projected Debt Service/Transfers MACES & HS
3,317,975
2,817,906
1,943,214
1,686,961
1,689,228
495,792
Subtotal
$ 49,760,797
$ 50,790,142
$ 50,719,963
$ 51,282,384
$ 52,117,465
$ 52,363,484
Balance after Operating Expenditures & Debt
Service Transfers
$ 4,872,670
$ 4,875,964
$ 4,884,443
$ 4,880,348
$ 4,574,328
$ 4,701,897
Less CIP Appropriations for:
Beautification/Park Facility
262,356
326,000
893,750
273,750
1,199,000
372,000
Capital Equipment Purch/Replace
1,394,932
1,647,000
1,750,715
1,711,135
1,821,510
1,689,380
Information Technology
392,865
388,100
439,350
613,750
687,100
478,400
Public Bldg & Facility
735,395
931,000
840,500
303,000
140,000
50,000
Transportation Improvement Projects
30,490
20,000
-
-
-
-
$ 2,816,038
$ 3,312,100
$ 3,924,315
$ 2,901,635
$ 3,847,610
$ 2,589,780
r Amount added to (used by) CIP Reserve
$ 2,056,632
$ 1,563,864
$ 960,128
$ 1,978,713
$ 726,718
$ 2,112,117
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01-YA
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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Ki ]
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 $744,215 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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OR
Transportation and Street Maintenance Fund -120
Projected Available Resources and Appropriations - Summary by Year
Amended Projected Projected Projected Projected Projected
2024/25 2025/26 2026/27 2027/28 2028/29 2029/30
Revenue Projections
12000000
Locally Levied Taxes
Local Option Cap. Impr. Gas Tax 145,000 $ 145,000 $ 149,350 $ 153,831 $ 158,445 $ 163,199
Local Option Gas Tax(') 390,000 378,000 393,120 408,845 425,199 442,207
Subtotal $ 535,000 $ 523,000 $ 542,470 $ 562,675 $ 583,644 $ 605,405
Federal Grants $ 256,000 $ - $ - $ - $ - $ -
State Revenue Sharing 300,000 257,700 261,566 265,489 269,471 273,513
Fuel Tax Refund(') 12,000 12,000 12,000 12,000 12,000 12,000
Subtotal $ 568,000 $ 269,700 $ 273,566 $ 277,489 $ 281,471 $ 285,513
Interest $ 182,550 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000
Subtotal $ 182,550 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000
'�uncl Balance
Carryover 273,340 - - - - -
Subtotal $ 273,340 $ - $ - $ - $ - $ -
Total Projected Available Resources $
1,558,890 $
942,700 $
966,036 $
990,164 $
1,015,115 $
1,040,919
Expenditures
12060000
Contractual Services
Engineering (2) $
288,550 $
35,000 $
35,770 $
36,557 $
37,361 $
38,183
Landscape/Tree Maint/Streets (2)
463,615
482,160
492,768
503,609
514,688
526,011
TVMS Maintenance (3)
125,000
-
-
-
-
-
Total Operating Expenditures $
877,165 $
517,160 $
528,538 $
540,166 $
552,049 $
564,194
Balance after Operating Expenditures $ 681,725 $ 425,540 $ 437,498 $ 449,998 $ 463,066 $ 476,725
Road Resurfacing
Transportation System Improv.
- $ - $ - $ 183,515 $ - $
518,340 209,000 214,700 83,500 83,500
Capital Reserve 163,385 - - - -
Total Capital Expenditures $ 681,725 $ 209,000 $ 214,700 $ 267,015 $ 83,500 $ -
Amount Available for Carryover $ - $ 216,540 $ 222,798 $ 182,983 $ 379,566 $ 476,725
Assumptions Utilized for Projections:
(1) 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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[WAN:
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 $723,990 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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Kai
Citizens' Independent Transportation Trust (CITT) Fund - 121
Projected Available Resources and Appropriations - Summary by Year
Amended Projected Projected Projected Projected Projected
2024/25 2025/26 2026/27 2027/28 2028/29 2029/30
Revenue Projections
Licenses & Permits
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
12100000
County Transit System Surtax (1) $ 2,400,000 $ 2,400,000 $ 2,449,000 $ 2,497,980 $ 2,547,940 $ 2,598,898
Subtotal $ 2,400,000 $ 2,400,000 $ 2,449,000 $ 2,497,980 $ 2,547,940 $ 2,598,898
Carryover $ 925.600 $ $ - $ $ $
Subtotal $ 925,600 $ $ $ $ $
Total Projected Available Resources $ 3,355,600 $ 2,430,000 $ 2,479,000 $ 2,527,980 $ 2,577,940 $ 2,628,898
Expenditures
12160000
City -Wide Bicycle Sharing (2) $
95,000 $
95,000 $
98,800 $
102,752 $
106,862 $
111,136
Enhanced Transit Services (2)
347,415
450,925
468,962
487,720
507,229
527,518
On -Demand Transit Services (2)
1,200,980
1,249,020
1,298,981
1,350,940
1,404,978
1,461,177
. Total Operating Expenditures $
1,643,395 $
1,794,945 $
1,866,743 $
1,941,412 $
2,019,069 $
2,099,831
Balance after Operating Expenditures $ 1,712,205 $ 635,055 $ 612,257 $ 586,568 $ 558,871 $ 529,067
OutlayLess CIP Appropriations for Transportation Improvement Projects:
Capital
Road Resurfacing $ 925,600 $ - $ - $ 291.490 $ - $ -
Citywide Bicycle Sharing 8,500 8,500 8.500 8.500 8.500 8.500
Transportation System Improv. - 130,000 130.000 130,000 - -
Capital Reserve 778,105 - - - - -
res $ 1,712,205 $ 138,500 $ 138,500 $ 429,990 $ 8,500 $ 8,500
Amount Available for Carryover $ - $ 496,555 $ 473,757 $ 156,578 $ 550,371 $ 520,567
Assumptions Utilized for Projections:
(1) Projected to increase between 0% - 11.1 % per year.
(2) Projected to increase between 0.5% - 3% per year.
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MA,
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 $101,600 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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373
Building Fund - 164
Projected Available Resources and Appropriations - Summary by Year
Amended Projected Projected Projected Projected Projected
2024/25 2025/26 2026/27 2027/28 2028/29 2029/30
Revenue Projections
16400000
Building Permits (2) $ 5,000,000 $
4,750,000 $
5,000,000 $
5,500,000 $
6,000,000 $
6,500,000
Radon/Code Comp Admin. Fee (2) 15,000
15,000
15,000
15,000
15,000
15,000
Certificate of Occupancy (2) 180,000
150,000
150,000
150,000
150,000
150,000
Subtotal $ 5,195,000 $
4,915,000 $
5,165,000 $
5,665,000 $
6,165,000 $
6,665,000
Code Violation Fines (2) $
$
$
$
$
$
Subtotal $
$
$
$
$
$
Miscellaneous Revenues
Interest $
75.000 $
65,000 $
65,000 $
65.000 $
65.000 $ 65,000
Subtotal $
75,000 $
65,000 $
65,000 $
65,000 $
65,000 $ 65,000
Total Projected Available Resources $
5,270,000 $
4,980,000 $
5,230,000 $
5,730,000 $
6,230,000 $
6,730,000
Expenditures
16450000
Personal Services
Employee Salaries ��� $
311,589 $
414,219 $
426,646 $
439,445 $
452,628 $
466,207
FICA(1)
23,837
31,688
32,639
33,618
34,627
35,666
Pension ���
34,606
48,704
50,165
51,670
53,220
54,817
Health, Life & Disability(')
40,155
52,942
53,471
54,006
54,546
55,091
Workers' Compensation (1)
2,561
2,826
2,967
3,115
3,271
3,435
Subtotal $
412,748 $
550,379 $
565,888 $
581,854 $
598,292 $
615,216
Building Inspection Services (2) $ 3,700,000 $
3,520,000 $
3,500,000 $
4,000,000 $
4,400,000 $
4,850,000
Prof. Services (2) 25,000
20,000
20,200
20,402
20,606
20,812
Records Retention (2) 35,000
35,000
35,875
36,772
37,691
38,633
Subtotal $ 3,760,000 $
3,575,000 $
3,556,075 $
4,057,174 $
4,458,297 $
4,909,445
Car Allowance (2)
$ 1,800 $
1,800 $
1,800 $
1,800 $
1,800 $
1,800
Communication Services (2)
9,132
8,845
8,845
8,845
8,845
8,845
Lease Equipment (2)
3,000
3,000
3,090
3,183
3,278
3,376
R&M - Equipment (2)
10,000
3,000
3,030
3,060
3,091
3,122
Printing (2)
4,000
5,000
5,025
5,050
5,075
5,100
Subtotal $ 27,932 $
21,645 $
21,790 $
21,938 $
22,089 $
22,243
Office Supplies (2) $ 5,000 $
5,000 $
5,025 $
5,050 $
5,075 $
5,100
Computer Operating Supplies (2) 4,000
4,500
4,523
4,546
4,569
4,592
Uniforms (2) 300
1,500
1,500
1,500
1,500
1,500
Subtotal $ 9,300 $
11,000 $
11,048 $
11,096 $
11,144 $
11,192
Computer Subscriptions (2) $ 57,000 $ 109,000 $ 112,270 $ 115,638 $ 117,951 $ 120,310
Training (2) 3,000 3.000 3,030 3,060 3,091 3,122
Subtotal $ 60,000 $ 112,000 $ 115,300 $ 118,698 $ 121,042 $ 123,432
Total Operating Expenditures $ 4,269,980 $ 4,270,024 $ 4,270,101 $ 4,790,760 $ 5,210,864 $ 5,681,528
Balance after Operating Expenditures $ 1,000,020 $ 709,976 $ 959,899 $ 939,240 $ 1,019,136 $ 1,048,472
374
Building Fund - 164
Projected Available Resources and Appropriations - Summary by Year
Amended Projected Projected Projected Projected Projected
2024/25 2025/26 2026/27 2027/28 2028/29 2029/30
Transfer to General Fund��� $ 608,030 $ 623,265 $ 635,730 $ 648,445 $ 661,414 $ 674,642
Subtotal $ 608,030 $ 623,265 $ 635,730 $ 648,445 $ 661,414 $ 674,642
Computer Equipment>$5,000 $ - $
25,000 $
20,000 $
- $ - $ 6,000
Computer Equipment <$5,000 17,930
10.600
10,750
8.750 9.750 10,750
Equipment >$5,000 -
-
-
- - -
Capital Reserve 374,060
-
-
- - -
Total Capital Expenditures $ 391,990 $
35,600 $
30,750 $
8,750 $ 9,750 $ 16,750
Amount Available for Carryover $ - $
51,111 $
293,419 $
282,045 $ 347,972 $ 357,080
Assumptions Utilized for Projections:
(1) Projected to increase between 1%- 5% per year.
(2) Projected to decrease/increase between (0.6%) - 10% per year.
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WAR
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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0412,
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 $6,000,000 from this fund will be utilized to fund the stormwater
drainage improvement project during the five-year period. The City's Stormwater
Utility Fee has been changed to $6.175/ERU from $3.50/ERU for the new calendar
year. The fee 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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377
Stormwater Utility Fund - 410
Projected Available Resources and Appropriations - Summary by Year
Amended Projected Projected Projected Projected Projected
2024126 2025/26 2026/27 2027/28 2028129 2029/30
Revenue Projections
41000000
FDEP Grant $ 348,000 $ $ $ $ $
Subtotal $ 348,000 $ $ $ $ $
Charges for Services
Stormwater Utility Fees (l $ 1,500,000 $ 2,092,415 $ 2,416,943 $ 2,489,451 $ 2,564,135 $ 2,641,059
Subtotal $ 1,500,000 $ 2,092,415 $ 2,416,943 $ 2,489,451 $ 2,564,135 $ 2,641,059
Interest $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000
Subtotal $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000
Carryover $ S S S S $
Subtotal $ $ $ $ $ $
Total Projected Available Resources $
1,883,000 $ 2,127,416 $
2,461,943 $
2,624,461 $
2,699,136 $
2,676,069
Expenses
41060000
Personal Services
Employee Salaries (3) S
$ 169,601 $
174,689 $
179,930 $
185,328 $
190,888
FICA (3)
12,975
13,364
13,765
14,178
14,603
Pension (3)
24,413
25,145
25,899
26,676
27,476
Health, Life & Disability (3)
27,299
27,572
27,848
28,126
28,407
Workers' Compensation (3)
5,764
6,052
6,355
6,673
7,007
Subtotal $
$ 240,052 $
246,822 $
253,797 $
260,981 $
268,381
Contractual Services
Prof. Services - Engineering (Z) $ 500,000 $
100,000 $
105,000 $
110,250 $
115,763 $
121,551
Lands Maint. - Streets (Z) 370,000
384,800
396,344
408,234
420,481
433,095
Street Maint./Drainage (Z) 170,000
176,800
185,640
194,922
204,668
214,901
Subtotal $ 1,040,000 $
661,600 $
686,984 $
713,406 $
740,912 $
769,547
Communication Services $ $ 1,065 $ 1,065 $ 1,065 $ 1,065 $ 1,065
$ $ 1,065 $ 1,065 $ 1,065 $ 1,065 $ 1,065
Other Operating
Subscriptions & Memberships (l $ 2,000 $ 3,000 $ 3,045 S 3,091 $ 3,137 $ 3,184
Conferences & Seminars (1) 3,500 2,000 2,060 2,122 2,186 2,252
Training (l 2,000 - - - - -
Subtotal $ 7,500 $ 6,000 $ 5,105 $ 5,213 $ 6,323 $ 5,436
Total Operating Expenses $ 1,047,600 $ 907,717 $ 939,976 $ 973,481 $ 1,008,281 $ 1,044,429
Balance after Operating Expenses $ 836,600 $ 1,219,698 $ 1,611,967 $ 1,660,970 $ 1,690,864 $ 1,631,630
Drainage Improvements $ - $ 1,000,000 $ 2,500,000 $ 2,500,000 $ S
Capital Reserve 835,500
Total Capital Expenditures $ 836,600 $ 1,000,000 $ 2,600,000 $ 2,600,000 $ $
Amount Available for Carryover $ - $ 219,698 $ (988,033) $ (949,030) $ 1,690,864 $ 1,631,630
Assumptions Utilized for Projections:
(1) Stormwater Utility Fees and Other Operating Expenses projected to increase by 1% - 3% per year.
(Z) Contractual Services includes Operation, Maintenance, Engineering and Administration which is projected to increase by 1 % - 5% per year.
(3) Personal Services is projected to increase by 3% per year.
378
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Ccr� a&
Appendix B
Comprehensive Schedule of Fees
M
City of Aventura
Comprehensive Schedule of Fees
Fiscal Year 2025/26
qF%LCO,
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W-19
Introduction
It is important that the Comprehensive Schedule of Fees remain consistent,
accurate and up-to-date. User fees and charges will be reviewed as part of the
Updates to the Fee Schedule may be triggered by the:
1. Finance Department
2. Departments/Offices
3. Office of the City Manager
4. External Forces such as legal mandates
City Departments and Offices may submit a request to establish new fess and/or
modify existing fees using the appropriate channel within the City. The
Departments and Offices are responsible for the periodic review of relevant fees
and analysis of proposed fee changes and additions. Factors that should be taken
into consideration by the Department or Office proposing the new fee or fee
change will be provided with written justification for the new or modified fee.
Proposals must be approved by the Department or Office Director, presented to
the City Manager and upon approval by the City Manager, taken to the City
Commission in the form of an Ordinance, if necessary, to amend the Schedule of
Fees.
Minor administrative and housekeeping of the Comprehensive Schedule of Fees
will not require City Commission approval.
This schedule does not apply to taxes and assessments levied by the City, County,
or other taxing authorities. The process noted above does not apply to the few City
fees and charges that are assessed on an annual or bi-annual basis by an
external consultant. However, updates to such fees will be reflected on the
Comprehensive Schedule of Fees.
The schedule of fees presented are the current fees the City charges.
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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Key:
City Clerk's Office
Qualifying Fee $ 100.00
State Assessment Fee
Commissioner
Mayor
Political Sign Bond
Lobbyist Registration
Registration
Per Principal Represented
$ 75.00
500.00
$ 200.00
$ 100.00
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383
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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384
Finance Department
Non -Sufficient Fund Checks
if the face value is less than $50.00 $ 25.00
if the face value is between $50.01 and $299.99 $ 30.00
if the face value exceeds $300.00 $ 40.00
if the face value exceeds $801.00
5% of the face value of the check
Pursuant to Florida law, the individual has 15 days from the date of the notice of the non -sufficient fund check to
tender payment of the full amount, plus a service charge as calculated above.
Unless the amount is paid in full within the time specified in the letter received, the holder of such check may turn
over the dishonored check and all other available information relating to the incident to the State Attorney for
criminal prosecution. The individual may be additionally liable in a civil action for triple the amount of the check, but
in no case less than $50.00, together with the amount of the check, a service charge, court costs, reasonable
attorney fees, and incurred bank fees, as provided in s. 68.065.
If the checks were issued for a building permit or occupational license, said permit or license is also revoked until
such time as the check is made good by the payment of cash as stated in the letter received.
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MR
Finance Department
Transaction Convenience Fee
Community Services Department Credit Card Payments 2.5% of total amount
The City, in the interest of convenience to its customers, desires to make more accessible the ability to transact
business with various City agencies by accepting payment via City approved credit card, charge card, bank debit
card, and electronic funds transfer (the "EFT"). In order to help defray the costs incurred by the City when authorizing
payment by City approved credit card, charge card, bank debit card, or EFT, and pursuant to F.S. § 215.322(5), a
convenience fee shall be imposed. The convenience fee shall be imposed upon the payment of City rates, fees, and
charges, including, but not limited to, cost recovery charges, permit and license fees, local business tax receipts,
park and recreation fees, code enforcement fines and costs, service charges, or other revenues prescribed for
payment to City, hereinafter referred to as "Statutory Fees."
When a customer elects to pay a Statutory Fee via approved credit card, charge card, bank debit card, or EFT, the
customer shall pay any reasonable service charge or convenience fee charged by the financial institution, credit
card company, or other entity for the processing of such payments in an amount sufficient to pay the service
charge or convenience fee charged by the financial institution, credit card company, or other entity for such
services. The service charge or convenience fee shall be separate and in addition to the Statutory Fee, shipping and
handling costs and any other rate, fee or charge authorized by applicable law, and is not refundable. The service
charge or convenience fee shall not exceed the total cost imposed on the City for such service by the financial
institution, credit card company, or other entity for such services.
MR
Police Department
Regular & Miscellaneous
per hour - Officer* $ 58.00
Supervisor Required
per hour - Supervisor* $ 63.00
(When a detail requires four (4) or more Police Officers, whenever possible, one (1) of the four (4) Officers will be a
Supervisor.)
Holiday - Regular & Miscellaneous
per hour - Officer* $ 83.00
Holiday - Supervisor
per hour - Supervisor* $ 93.00
(Includes New Year's Eve day %2 day, New Year's Day, Martin Luther King's Birthday, Presidents Day, Memorial Day,
Juneteenth, Independence Day, Labor Day, Veterans Day, Thanksgiving, Day After Thanksgiving, Christmas Eve Day %2
Day and Christmas Day.)
* 3 Hour Minimum
Single -Sided Copy $ 0.15
Certified Copy
per page that needs notary $ 1.00
Media Device with Requests
Cost of device (approximately $10.00 or more)
(Labor costs will be added to the above depending on staff availability and ability - the lowest salary will be charged
based on whom can complete the request.)
387
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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388
Community Development Department
Lien Request
per request $50.00
per hour if requires more than (1) hour of clerical time $25.00
Preparation and Recordation of Liens and Lien Satisfactions
1) Lien preparation and recording $55.00
2) Lien satisfaction preparation (recording by City) $45.00
3) Lien Satisfaction (recording by party other than City) $20.00
Abstract, land title, title insurance, property closing
$
121.28
Adult care facility
$
121.28
Adult congregate living facility
$
121.28
Advertising —products and services
$
181.91
Alcoholic beverage business establishment
$
121.28
Ambulance service
$
121.28
Amusement center
$
606.38
Amusement center over 100 machines, each machine
$
8.49
Amusement machines, each machine as accessory use
$
48.51
Animal grooming
$
60.64
Animal clinic/hospital
$
90.96
Animal exhibition
$
181.91
Animal kennel
$
72.77
Answering service
$
121.28
Antique shop
$
151.60
Apartment, each unit over 2
$
4.24
Auction shop/auctioneer
$
242.55
Auto driving school
$
121.28
Auto parking, storage, garage or parking lot
$
121.28
Auto detailing, car wash or wax
$
121.28
Auto repair and/or service shop
$
121.28
Auto paint and body shop
$
121.28
Auto mechanical repairs
$
121.28
Auto service station
$
242.55
Auto, truck, trailer, boat renting service, each vehicle
$
60.64
389
Community Development Department
Auto tag agency
$
60.64
Bakery -retail
$
121.28
Bar/lounge
$
121.28
Barber, each
$
36.38
Barbershop
$
72.77
Bicycles (repairs only)
$
72.77
Billiard parlor
$
121.28
Blueprinting
$
121.28
Boats for sale/rental
$
121.28
Boats -charter and dredge
$
121.28
Boatbuilder
$
121.28
Boat taxi operation
$
242.55
Bondsman -professional
$
181.91
Bookkeeper/accounting service
$
121.28
Bowling alley, each lane
$
48.51
Broker -stocks, bonds
$
181.91
Broker -insurance
$
121.28
Broker -yacht and ship salespersons
$
121.28
Broker -others
$
121.28
Burglar alarm/monitoring company
$
121.28
Butcher/butcher shop
$
90.96
Carpenter shop
$
90.96
Carwash
$
121.28
Catering
$
60.64
Carpet and rug cleaning
$
121.28
Carpet sales/installation
$
121.28
Check cashing store
$
242.55
Cigar and tobaccos
$
60.64
Claims and collection agency
$
121.28
Clothing:
1) Alterations
$
54.58
2) Tailor, dressmaking
$
121.28
Coin dealer
$
60.64
Cold storage warehouse
$
121.28
Commercial garbage collection
$
1,515.94
Commercial trash collection
$
545.74
390
Community Development Department
Community -based residential facilities
$
121.28
Consultants, each
$
181.91
Contractors:
1) General building
$
272.87
2) Subcontractor, general
$
203.74
3) Engineering subcontractor
$
203.74
4) Acoustical tile
$
90.96
5) Air conditioning
$
145.53
6) Awning
$
109.15
7) Carpentry
$
181.91
8) Electrical
$
181.91
9) Elevator
$
109.15
10) Floor laying and sanding
$
181.91
11) Gas fitting, pipe fitting
$
181.91
12) Jalousie
$
60.64
13) Mason and plaster contractor
$
181.91
14) Moving and wrecking houses
$
90.96
15) Ornamental iron, bronze and steel
$
90.96
16) Plumbing
$
181.91
17) Painting
$
145.53
18) Plastering and cement
$
176.40
19) Plate glass and glazier
$
90.96
20) Roofing
$
181.91
21) Sandblasting
$
181.91
22) Sign
$
109.15
23) Solar water heater
$
90.96
24) Septic tank
$
145.53
25) Sprinkler system
$
90.96
26) Steel, reinforcing
$
121.28
29) Swimming pools
$
109.15
30) Venetian blind
$
72.77
31) Tile, marble and granite
$
181.91
32) Well drilling
$
109.15
33) Not classified
$
109.15
Country club
$
545.74
Cosmetology salon
$
72.77
W11
Community Development Department
Cosmetologist, each
$
36.38
Credit bureau
$
121.28
Dancehall
$
181.91
Data processing -service agency
$
151.60
Data processing -software development
$
181.91
Delivery services, per each vehicle
$
12.13
Dental technician/hygienist
$
36.38
Dramatic or theatrical troupe or company
$
242.55
Disc jockey (see entertainment)
$
121.28
Dry cleaning plant
$
90.96
Electric light and power company
$
181.91
Employment agency
$
181.91
Engraver, lithographer
$
121.28
Exterminator
$
121.28
Financial institution -banks and trust companies
$
424.46
Financial institution -building and loan association
$
424.46
Financial institution -money lenders, except banks
$
424.46
Financial institution -mortgage loan company
$
424.46
Financial institution -personal finance company
$
424.46
Fire extinguisher service
$
90.96
Fish market
$
90.96
Florist
$
121.28
Funeral home
$
121.28
Golf course
$
606.38
Golf driving range/miniature golf
$
272.87
Hall for hire
$
181.91
Health club
$
151.60
Home health care services
$
121.28
Hospital
$
382.02
Hotel, lodging house or motel, fist room
$
60.64
Hotel, lodging houses or motel, each additional room
$
6.67
Hypnotist
$
206.17
Ice cream shop/parlor
$
121.28
Import/export
$
121.28
Insurance adjuster
$
121.28
Insurance agents, each
$
60.64
MY,
Community Development Department
Insurance agency office
$
121.28
Insurance company
$
121.28
Interior decorator
$
121.28
Janitorial services
$
121.28
Jewelry
$
181.91
Jewelry broker
$
363.83
Labor union organization
$
303.19
Landscaping service/lawn maintenance
$
60.64
Land development company
$
121.28
Laundry -self service
$
272.87
Laundry or dry cleaner
$
121.28
Loan agent
$
181.91
Lecturer
$
272.87
Locksmith
$
97.02
Machine shop
$
90.96
Manicurist, each
$
36.38
Masseur/masseuse
$
60.64
Mail order business
$
60.64
Manufacturing
$
181.91
Marina
$
1,212.75
Marina, each boat slip
$
90.96
Massage salon
$
121.28
Medical clinic
$
242.55
Merchants -retail stock less than $1,000.00
$
72.77
Merchants -retail stock over $1,000.00 and less than $5,000.00
$
84.89
Merchants -retail stock over $5,000.00 and less than $10,000.00
$
181.91
Merchants -retail stock over $10,000.00 and less than $20,000.00
$
218.30
Merchants -retail stock over $20,000.00 and less than $50,000.00
$
272.87
Merchants -retail stock over $50,000 and less than $100,000.00
$
485.10
Merchants -retail stock over $100,000.00, each additional $1,000.00
$
2.43
Merchants -Wholesale: Same as retail.
Messenger service
$
72.77
Messenger service, each vehicle
$
24.26
Motion picture theater
$
485.10
Motion picture theater -candy and popcorn concession
$
48.51
Moving company with storage
$
121.28
MIX
Community Development Department
Moving company, each vehicle over 2
$
250.82
Museum
$
272.87
Newspaper publishers bureau or agency
$
151.60
Newspaper published daily
$
145.53
Newspapers published weekly, semimonthly or monthly
$
145.53
Newsstand
$
60.64
Nightclub
$
363.83
Nurse
$
36.38
Nursery-trees/plants
$
60.64
Nursing home
$
121.28
Parking lot-1 to 25 cars
$
60.64
Parking lot -over 25 cars
$
121.28
Pet shop
$
90.96
Photographer
$
60.64
Photography studio
$
121.28
Piano tuner
$
60.64
Pool maintenance
$
121.28
Printing
$
121.28
Private investigative agency
$
151.60
Private school
$
212.24
Professionals, each individual
$
206.17
Property management
$
121.28
Publisher
$
121.28
Real estate broker with no agents
$
121.28
Real estate broker, each agent
$
121.28
Real estate salesman
$
60.64
Repair of watches and jewelry
$
121.28
Repair and service shops
$
121.28
Restaurant-0 to 30 seats
$
60.64
Restaurant-31 to 74 seats
$
121.28
Restaurant-74 to 149 seats
$
181.91
Restaurant-150 or more seats
$
242.55
Restaurant -drive-in
$
121.28
Research laboratory
$
121.28
Rinks -skating, roller
$
181.91
Sales office, no stock
$
60.64
394
Community Development Department
School
$
212.24
Security company
$
151.60
Shoe repair
$
90.96
Shoeshine, each chair
$
33.96
Showroom
$
121.28
Snack bar as accessory use
$
72.77
Storage warehouse/public storage
$
121.28
Tanning salon-1 to 5 units
$
121.28
Tanning salon as accessory use
$
60.64
Tanning salon, each additional unit over 5 units
$
12.13
Tax preparation service
$
121.28
Taxicabs, each
$
60.64
Telemarketing sales
$
121.28
Travel agency
$
121.28
Truck/trailer rental or leasing
$
121.28
Truck/trailer rental or leasing —each vehicle over 3
$
366.03
Unclassified
$
121.28
Uniform service (towel, linen, diaper)
$
151.60
Upholsterer
$
121.28
Valet parking, per location, for hire only
$
121.28
Vehicle leasing company, each vehicle
$
60.64
Vending machines —business premises
$
90.96
Vending machines —one cent, each machine
$
1.22
Vending machines —five cents, each machine
$
6.07
Vending machines —ten cents, each machine
$
9.09
Vending machines —over ten cents, each machine
$
12.13
The remainder of this page has intentionally been left blank
MM
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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012,
Community Development Department
Planning Zoning
Development of Regional Impact
$
25,000.00
Amendments to the Comprehensive Plan Land Use Map
Small Scale
$
7,500.00
Large Scale
$
10,000.00
Amendments to the text of the Comprehensive Plan
$
7,500.00
Amendments to the Official Zoning Map
$
7,500.00
Amendments to the text of the Land Development Regulations
$
7,500.00
Administrative Site Plan Review - Single Use Sites
$
10,000.00
Additional fee for each review after third review of plans
$
2,500.00
Major revision to administrative site plan approval
$
10,000.00
Minor revision to administrative site plan approval
$
5,000.00
Administrative Site Plan Review - Mixed Use Sites
$
17,500.00
Additional fee for each review after third review of plans
$
5,000.00
Major revision to administrative site plan approval
$
17,500.00
Minor revision to administrative site plan approval
$
8,750.00
Tentative Plat
$
7,500.00
plus $100.00 per lot/tract
Final Plat
$
5,000.00
plus $100.00 per lot/tract
Conditional Use
$
5,000.00
Modification of Condition of Conditional Use
$
2,500.00
Variance
$
5,000.00
Modification to Condition of Variance
$
2,500.00
Sign Variance
$
5,000.00
Abandonment of Right of Way
$
5,000.00
Appeal of Administrative Decision
$
1,000.00
Request for Postponement of Public Hearing Application
$
1,000.00
Temporary Use
$
2,500.00
Entrance Feature/Guardhouse
$
5,000.00
Modification/Replacement of Feature/Guardhouse
$
2,500.00
Development Agreement
$
5,000.00
Restrictive Covenant/Easements
$
5,000.00
Modification/Release of Covenant or Easement
$
2,500.00
WIN
Community Development Department
Planning Zoning
Signs, fences, swimming pools, additions
$
150.00
Interior/Exterior Renovations
$
150.00
Trailer/Sales Office Permit
$
150.00
Residential & Non -Residential Master permit
$
500.00
Modification to master permit
$
250.00
Alcoholic Beverage Application $ 100.00
Zoning Verification Letter r $ 100.00
Pre -submittal review of plans , $ 200.00
Advisory letter/memoranda regarding applicable codes, interpretations, etc. $ 500.00
Research request $ 75.00
per hour
Advertising Costs
Fee scheduled outlined in 1. above
Plus, if requires public notice:
Applications for Development of Regional Impact, Amendments to the
Comprehensive Plan, Amendments to the Official Zoning Map,
Amendments to the text of the Land Development Regulations
All other applications noted in 1. above
IFull costs of publication, notice and mailing
$ 10,000.00
$ 1,000.00
398
Community Development Department
Building
Registration Fee $ 35.00
per year
A. General Information on Special Fees, Refunds, Extensions and Cancellations
1. Double Fees
1" Offense $ 100.00
+ double permit fee
2"d Offense $ 200.00
+ twice the double permit fee
3'd Offense & More
$
500.00
+ twice the double permit fee
2. Reinspection Fees
for each re -inspection
$
75.00
for a second re -inspection
$
100.00
3. Lost and Revised Plans Fee
a. Lost Plans
30% of original building permit fee
Minimum:
Group Occupancy R3
$
75.00
All others
$
130.00
b. Revised Plans Processing Fee
1. Major plan revision
50% of the original permit fee
maximum
$
10,000.00
2. Each time plans revised
50% of the original permit fee
maximum
$
10,000.00
Minor plan revisions
$
28.75
per sheet
c. Lost Building Permit Fee
$
30.00
399
Community Development Department
Building
4. Refunds, Time Limitation, Cancellations
The fees charged pursuant to this schedule, provided the same are for a permit required by the Florida Building Code, may
be refunded by the Director of the Community Development Department, subject to the following:
a. No refunds shall be made on requests involving:
1. permit fees of one hundred and thirty dollars ($130.00) or less; or
2. permits revoked by the Building Official or Director of Community Development under authority granted by
the Florida Building Code, or permits canceled by court order; or conditional permits; or
3. permits which have expired; or
4. permits under which work has commenced as evidenced by any recorded inspection having been made
by the Department; or
5.the original permit holder when there is a change of contractor.
b. A full refund less one hundred and thirty dollars ($130.00) or fifty percent (50%) of the permit fee, whichever
deduction is greater, rounded to the nearest dollar, shall be granted to a permit holder who requests a refund
provided that:
1.the Department receives a written request from the permit holder prior to the permit expiration date; and
2. the permit holder submits with the written request the applicant's validated copy of said permit; and
3. no work has commenced under such permit as evidenced by any recorded inspection.
c. Where there is a change of contractor or qualifier involving a permit, the second permit holder shall pay a fee of
one hundred and ten dollars ($110.00).
d. A fee of sixty-three dollars and twenty-five cents ($63.25) shall be paid by the permit holder who submits a
written request for a permit extension as authorized by the Florida Building Code.
e. Permit renewal
l.within six (6) months of expiration fee will be 50% of original permit fees.
2. after six (6) months of expiration fee will be 100% of original permit fees.
Provided that no refund had been made as provided in this Section.
5. Special Projects
Minimum for work outside scope of normal Department work.
per page for pre-programmed computer reports.
Minimum
60.00
2.00
50.00
title]
Community Development Department
Building
6. General Information
a. Fees required by other regulatory agencies, such as the State of Florida and Miami -Dade County will be added
to the final permit.
b.Impact fees are assessed on certain building permits, including reapplication on expired permits.
7. Flood Plain Review
a. Flood Plain Plan Review (Residential)
per plan
b. Flood Plain Plan Review (Commercial)
per plan
B. Building Permit Fees
$ 17.25
$ 28.75
Fees listed in section B include only building permit fees and do not include plumbing, electrical or mechanical fees,
certificate of occupancy fees, or contractor/tradesmen fees which are listed in the following sections:
Greater of 1/2 % (.50%) of the estimated job cost or minumum permit fee
2. Minimum Fees for Building Permit
minimum
$
130.00
(This minimum does not apply to add on building permits issued as supplementary to current outstanding
permits for the same job.)
3. New Buildings or Additions
In addition to the fees set out below, the following cost recovery shall be added to the permit fee for Public Safety
Radio System Protection evaluations, when such evaluations are deemed necessary by
the Aventura Police
Department.
Public Safety Radio System Protection
$
255.00
Pre -testing evaluation fee
Public Safety Radio System Protection
$
425.00
Post -installation evaluation fee
New Construction Single Family and Duplex
$
0.35
per sq. ft per sq. ft.
Prefabricated utility sheds with slab
$
130.00
(max 100 sq. ft. of floor area)
Alterations or repairs to Single Family Residence or Duplex (Group 1)
$
0.06
per $1.00 of estimated cost or fractional Part
Minimum Fee
$
130.00
Repairs due to fire damage
$
0.07
per $1.00 of estimated cost or fractional part (copy construction contract required)
Minimum Fee
$
255.00
Storage & Industrial Use of Group S& F occupancies
$
10.50
100 sq. ft. or fractional part of floor area
Community Development Department
Building
Shade Houses
$
0.40
per 100 sq. ft. or fractional part of floor area
Greenhouses & buildings for agricultural uses (nonresidential) when located on the
$
6.50
premises so used
per 100 sq. ft. or fractional part of floor area
Mobile Home additions
$
7.90
each 100 sq. ft. or fractional part of floor area
Tents
$
150.00
All others in Group 3
$
12.00
per 100 sq. ft. or fractional part of floor area
For structures of unusual size or nature such as arenas, stadiums and water and
$
6.25
sewer plants
based on construction cost for each $1,000 of estimated cost or fractional part
4. New Construction Other than Group R3
for each $1,000 of estimated cost or fractional part
$
10.00
Subsoil preparation
$
6.00
for each $1,000 of estimated costs (does not include C.O. to occupy property)
5. Alterations and Repairs to Buildings and Other Structures (Except Group R3)
for each $100.00 of estimated cost or fractional part
$
1.40
Minimum Fee
$
225.00
6. Moving Buildings or Other Structures
for each 100 square feet or fractional part thereof
$
10.00
(does not include cost of new Foundation or repairs to building or structure)
7. Roofing (Including Re -roofing)
Roofing shingle and other roof types not listed
Per sq. ft. up 30,000 sq. ft.
$
0.10
Each sq. ft. thereafter
$
0.06
Roofing Tile
$
0.13
Per sq. ft. up to 30,000
Each sq. ft. thereafter
$
0.07
8. Fences and/or Walls
Metal
$
1.35
(each linear foot)
Wood
$
0.75
(each linear foot)
Concrete
$
1.35
(each linear foot)
Cloy:
Community Development Department
Building
9. Swimming Pools, Spas, and Hot Tubs
Each new pool/spa/hot tub
$
135.00
Repairs
$
130.00
10. Temporary Platforms and Temporary Bleachers to be Used for Public Assembly
for each 100 square feet or fractional part of platform area
$
6.00
for each 100 lineal feet or fractional part of seats
$
5.15
11. Demolition of Structures
for each structure
$
170.00
12. Storefront/Fixed Glazing/Curtain Walls
each 100 sf or fraction thereof
$
10.00
13. Shop Drawing Review
$
130.00
14. Installation or Replacement of Windows or Doors
Minimum fee - first 5 windows and/or doors
each additional window
$
10.00
15. Screen Enclosures, Canopies and Awnings
a. Screen Enclosures
each 100 square feet or fraction
$
10.00
b. Free Standing Canopies
for each $1,000.00 of estimated cost or fractional part
$
10.00
c. Awnings and Canopies
Horizontal projection
$
0.09
per square feet area covered
d. Shutters
Shutters
$
130.00
up to 600 square feet
Each additional square foot
$
0.09
16. Trailer Tie Down
Trailer: including tie down
$
130.00
This does not include installation of meter mounts and service equipment. Separate mechanical
plumbing
and related electrical permits are required.
17. Sign Permit Fees
Sign fee
$
130.00
per sign
1A 4zn4n111tA n1Qhne
$ 170.00
C. Plumbing Permit Fees
1. Minimum Plumbing or Gas Fee per Permit
Community Development Department
Building
Except as otherwise specified $ 130.00
(This minimum does not apply to add on plumbing permits issued as supplementary to current outstanding
permits for the same job.)
2. Roughing -in or Plugged Outlets
Bathtubs, closets, doctors, dentists, and hospital sterilizers, autoclaves, autopsy tables and other fixtures,
appurtenances or other appliances having water supply or waste outlet, or both, drinking fountains, fixtures
discharging into traps or safe waste pipes, floor drains, laundry tubs, lavatories, showers, sinks, slop sinks, urinals,
water heaters.
for each roughing -in or plugged outlet $ 9.00
Fixtures set on new roughing -in or plugged outlets or replaced on old roughing in $ 9.00
each fixture
3. Septic Tank, Settling Tanks, Gas and Oil Interceptors, Grease Traps
Installation $ 150.00
(Including tank abandonment, drain tile and relay for same)
4. Sewer
each building storm sewer and each building sewer where connection is made $ 45.00
to a septic tank, to a collector line or to an existing sewer or to a city sewer or
soakage pit or to a building
Sewer Capping $ 45.00
5. Condensate Drain (Air Conditioning)
per outlet
$
18.00
6. Water Piping
Water service connection to a municipal or private water supply system
$
12.00
(for each meter on each lot)
Water connection or outlets for appliance or installations not covered by fixture
$
18.00
set above
Irrigation system, and underground sprinkler system
$
25.00
for each zone
Solar water -heater installation, equipment replacement or repair
$
130.00
Swimming pool piping, not including well (new installation or replacement
$
130.00
including service connection)
Sump pump
$
18.00
2" or less water service backf low assembles
$
50.00
2 %" or larger water service backf low assembles
$
80.00
Repairs to water piping: for each $1,000 estimated cost or fractional part
$
50.00
7. Wells
All wells
$
130.00
!till!
Community Development Department
Building
8. Natural Gas or a Liquefied Petroleum
for each outlet
$
9.00
(includes meters and regulators)
For each appliance
$
9.00
(does not include warm air heating units, but does include unvented space heaters
and vented
wall heaters -
No duct work) (See Fee section E (3) for heating)
For each meter (new or replacement)
$
60.00
For major repairs to gas pipe where no fixture or appliance installation in involved
See repairs
Underground L.P. Gas Tanks
$
130.00
Above ground L.P. Gas Tanks
$
130.00
Change of company - (no additional appliances or outlets)
$
70.00
9. Water Treatment Plants, Pumping Stations, Sewage Treatment Plant and Lift Stations
Water treatment plant (interior plant piping)
$
300.00
Sewage treatment plan (interior plant piping)
$
215.00
Lift Station (interior station piping)
$
345.00
Sewage ejector
$
125.00
10. Water and Gas Mains
(on private property and other than public utility easements)
$
1.50
each foot
11. Storm and Sanitary Utility and/or Collector Lines Building Drain Lines
Each 50 lineal feet
$
15.00
Each manhole or catch basin
$
15.00
12. Temporary Toilets — Waterborne or Chemical
Temporary Toilet Unit
$
130.00
each
Renewal of temporary toilet same charge as original permit
$
130.00
13. Dental
Each system (chair)
$
100.00
14.Trailer or Manufactures Homes Connections
Construction Trailers
$
120.00
Each Unit
15. Repairs
each $100.00 estimated cost or fractional part
$
15.00
16. Water Heaters Replacement (Residential Only)
each unit
$
130.00
!I`i1;",
Community Development Department
Building
D. Electrical Permit Fees
1. Minimum Electrical Permit Fee Including Repair Work per Permit
Except as otherwise specified
$
130.00
(This minimum does not apply to add -on electrical permits issued as supplementary to current outstanding
2. Permanent Service to Buildings — New Work Only
(The following fee shall be charged for total amperage of service.)
for each 100 amp. or fractional part
$
7.00
3. Feeders
(Includes feeders to panels, M.C.C.; switch -boards, generators; automatic transfer switches, elevators, etc.)
each feeder
$
18.00
4.Agricultural Service (Permanent)
per amp
$
130.00
5.Temporary Service for Construction
per service
$
130.00
6. Trailer Service (Construction)
per service
$
170.00
7. Trailer Service (Residential)
per service
$
130.00
8. Temporary Service for Test (Commercial Only)
a. Equipment and service (30-day limit)
per meter
$
130.00
b. Elevator (180-day limit)
per elevator
$
130.00
9. Residential Wiring
(New construction of Group R3 and living units of Group R1) Applies to all electrical installations except common
areas, parking lot area and/or buildings and house service of Group Rl.
for each 100 square feet or fractional part of floor area
$
11.00
Common areas of Group Rl includes: corridors, public lounges, elevators, pumps. A/C (public area), lights, outlets, house and
emergency service, etc. These areas shall be subject to the fees below:
10. All Other Wiring and Outlets
a. includes boxes, receptacles, switches, sign, fractional motor, fans, low voltage outlets, empty outlets for
telephone, CTV, each outlet,110-volt smoke detectors
each outlet box $ 2.50
b. Special outlet $ 10.00
c. Commercial equipment (KVA rated) x-ray outlets, commercial cooking equipment, presses, generators,
transformers, permanently connected.
for each 10 KW or fractional part $ 10.00
Motors $ 13.00
!lib:
Community Development Department
Building
(fractional already covered on general outlets)
Air conditioning and refrigeration system (new work). Applies to commercial and residential, agricultural and industrial.
Covers related work, except wall or window units which are covered under special outlets.
1. Per ton or fraction part thereof $ 9.00
2. Air conditioning and refrigeration system strip heating, space heating. $ 2.30
for each 10 KW of fractional part
3. Replacement or relocation of existing A/C and refrigeration units (same size)
per ton $ 1.20
per KW $ 0.65
Electrical equipment - replacement (existing facilities) Fee based on cumulative cost of the following components:
1.Switchboards, M.C.C., panels, control boards. $ 30.00
for each board
11. Lighting Fixtures
Fee based on cumulative cost of the following components:
Includes floodlights, spotlights, parking lights, tennis court lights, fluorescent and incandescent
fixtures, etc.
a. Per fixture
$
2.30
b. Plugmold, light track, neon strips.
$
4.45
each 5 feet or fractional part
c. Per lighting pole (standards) (Fixture to be charged separately)
$
18.00
12. Signs & Architectural Feature (Indoor Neons)
per outlet
$
12.00
per square feet of sign
$
1.75
Repairs, and reconnection
$
85.00
each
Neon strips
$
5.00
each 5 feet or fractional part
13. Temporary Work on Circuses, Carnivals, Fairs, Christmas Tree Lots, Fireworks, Tents, Etc.
Per Ride or Structure
$
72.00
14. Fire Detection System
Includes fire alarm systems, Halon, etc. Does not include 110 volt residential detectors.
per system
$
180.00
15. Master Television Antenna and Radio System
Does not include CATV and telephone empty conduit system. Does include free wiring
of same.
Master control
$
30.00
Each device
$
1.70
Community Development Department
Building
16. Burglar Alarm System
Wiring
$
90.00
Installation Devices
$
65.00
Complete System
$
130.00
17. Intercom System
Includes residential (3 units or more), nurse call, paging, etc.:
each system plus devices
$
110.00
18. Energy Management System
Per floor
$
150.00
per floor
Repair
$
85.00
per floor
19. Swimming Pools, Electrical
Fee based on cumulative cost of the following components
a. Residential pool or spa (Group I) (Includes motor and pool lights)
$
85.00
b. Residential Combination pool/spa (Includes motor and pool lights)
$
130.00
c. Commercial and multi -family dwelling pool or spa
$
200.00
d.Commercial, multi -family dwelling combination pool/spa
$
275.00
20. Free Standing Service — New meter and service (Requires processing)
Fee based on cumulative cost of the following components:
Includes lift stations, sprinkler systems, street lighting, parking lots, etc. that
$
130.00
require new service with separate meter
E. Mechanical Permit Fees
1. Minimum Mechanical Permit Fee
Except as otherwise specified $ 130.00
(This minimum does not apply to add on mechanical permits issued as supplementary to current
outstanding permits for the same job.)
2. Air Conditioning and Refrigeration, Including the Relocation of Equipment
Separate permits are required for electrical, water and gas connections.
for each ton capacity or fractional part thereof $ 22.00
Room A/C Wall units $ 70.00
3. Furnaces and Heating Equipment, Including Commercial Dryers, Ovens and Other Fired Objects not Elsewhere
Classified
(Includes all component parts of the system except fuel and electrical lines).
for each KW $ 4.50
Community Development Department
Building
4. Fire Sprinkler System
$
70.00
5. Storage Tanks for Flammable Liquids
per tank
$
215.00
6. Internal Combustion Engines
Stationary
$
110.00
7. Commercial Kitchen Hoods
each
$
180.00
8.Other Fees
a. Fire Chemical Halon and Spray Booths
$
150.00
for each system
b. Insulation, Pneumatic Tube, Conveyor Systems, Pressure and Processing Piping, Sheet Metal or Fiberglass Air
Conditioning Duct, Cooling Towers, Mechanical Ventilation Ductwork or Ductless Ventilation
for each $1,000.00 or fractional part of estimated cost $
9. Water Towers jW jmwm
per ton $ 15.00
IF. Boiler and Pressure Vessels
Installation permit fees: Including initial inspections and certificate. Does not include installation or connection of fuel and
water lines.
. 1. Boilers
The following fees apply to each boiler to be installed.
. Boilers less than 837 MBTU
110.00
each
Boilers 837 MBTU to 6,695 MBTU
130.00
each
Boilers 6,695 MBTU and up
$
180.00
each
Steam driven prime movers
$
85.00
each
Steam actuated machinery
$
85.00
each
Unfired pressure vessels (operating at pressures in excess of 60 psi and having
$
110.00
volume of more than 5 cubic feet)
each pressure vessel
Boiler Repair
$
15.00
for each $1,000.00 or fractional part of cost
2. Fees for Periodic Re -inspection
Steam Boilers (annual)
$
180.00
:11
Community Development Department
Building
each
Hot water boilers (annual)
$
75.00
each
Unfired pressure vessels (annual)
$
65.00
each
Miniature boilers (annual)
$
65.00
each
Certificate of inspection (where inspected by insurance company)
$
110.00
each
Shop inspection of boiler or pressure vessels
$
110.00
per completed vessel
(Minimum of $280.00 per half day, full day, regardless of number of vessels inspected) $
560.00
Kertificate of Use and Occupancy and Certificate of Completion
The following original fees shall be paid for all uses. The indicated renewal fee applies to those uses which are required to be
renewed annually by Code or by Resolution. All non-renewable uses are issued permanent use and occupancy certificates
which shall remain valid for an unlimited time, unless revoked for cause or abandoned and providing there is no change of
use, ownership, or name, or that there is no enlargement, alteration or addition in the use or structure.
Residential (CO per unit)
Duplexes, per structure $
Bungalow courts $
Apartments, hotels, motor hotels and all multiple family uses -per building with
4-50 Units $
51-100 Units $
101-200 Units $
201 or more units $
Private school, day nursery, convalescent and nursing home, hospital,
ACFL and Developmentally Disabled home care
Business, Wholesale & Retail
Per square feet of business area (Bl) $
Minimum $
Automobile, trailer, boat, truck, etc., rental or sales from open lot or
combination open lot and building per square feet of business area
Minimum
Change of owner or restaurant liquor/beer/wine in conjunction with
restaurants, grocery stores, etc.
Industrial
Original Fee
Annual Renewal Fee
40.00
$ -
52.00
$ -
63.25
$ -
75.00
$ -
86.36
$ -
97.75
$ -
103.50
$ 57.50
Original Fee Annual Renewal Fee
0.03 $ -
115.00 $ 63.25
0.03
$115.00 $184.00
$103.50 $63.50
Original Fee Annual Renewal Fee
9! K
Community Development Department
Building
Per square feet of business area
$
Minimum
$
Automobile used parts yard, commercial incinerators, junkyards,
slaugh $
Per square feet of business area
Minimum
$
Unusual Use, Special Permits
All unusual uses, except the following
$
Churches
$
Airport, commercial dump permits, racetracks, stadiums
$
Cabaret, nightclub, liquor or package store
$
Rock quarries, lake excavations and/or filling thereof
$
Circus or Carnival (per week)
$
Open lot uses
$
Land clearing, sub soil preparation
$
Agricultural
All uses, except as otherwise listed herein
$
0.03 $ -
115.00 $ 63.50
0.02 $ -
483.00
$
184.00
Original Fee
Annual Renewal Fee
241.50
$
184.00
483.00
$
184.00
304.50
$
304.50
362.25
$
184.00
212.75
$
212.75
143.75
$
120.75
126.50
$
143.75
Original Fee
Annual Renewal Fee
143.75
$
143.75
Trailer Use Certificates Original Fee Annual Renewal Fee
a. Trailers approved for temporary occupancy during construction $ 207.00 $ 207.00
b.Trailers approved for commercial purposes or development projf $ 402.50 $ 402.50
Change of Use or Name
Where there is a change of use or name, the fee shall be the original fee listed for the proposed use.
Refunds
No refunds shall be made of fees paid for use and occupancy permits. In case of error, adjustment may be made by the
Director of the Community Development Department.
Occupancy without C.O. Original Fee Annual Renewal Fee
(In violation) (WO) $ 172.50 $ -
+ a double C.O.fee
Failure to Renew C.O.
C.O: s not renewed on or before the renewal date $ 172.50 $ -
+ a double C.O. fee
Community Development Department
Building
Certificate of Completion
Single family residence, Townhouse Unit, and commercial shell
C.O. and TCO Inspection Fee
C.O. Reinspection Fee
H. Annual Facility Permits
Original Fee Annual Renewal Fee
$ 28.75 $ -
$ 34.50 Inspection prior to
issuance of C.O. or TCO
Final C.O. cost +
inspection fee
$ 57.50
$ 115.00
TCO
1st Re -inspection
2nd Re -inspection
In accordance with the provisions of the Florida Building Code, each firm or organization which performs its own
maintenance work with certified maintenance personnel as well as helpers thereunder may pay to the City of Aventura an
annual Master and Subsidiary Facility Permit (Premise Permit) fee in lieu of other fees for maintenance work. Such fee shall
be paid to the Community Development Department and such permit shall be renewed annually at a fee which is calculated
in accordance with the provisions of this subsection.
1. Calculation of the Initial Master Facility Permit Fee
per total number of such employees $ 72.00
minimum $ 1,350.00
2. Calculation of the Initial Subsidiary Facility Permit Fee
per total number of such employees $ 72.00
minimum $ 380.00
3. Renewal of Facility Permit
Same method used to calculate the original facility permit fee
1.40-Year Recertification Fees
$
375.00
Recording fees: Established by the Clerk of the Court (Recorder)
J. Structural Glazing Systems — Recertification Fees
$
355.00
K. Florida Building Code — Unsafe Structures
Case Processing Fee
$
500.00
Pictures - each
$
2.90
Inspection Fee - each
$
160.00
Posting of Notices - each
$
50.00
Unsafe Structures Board Processing Fee
$
180.00
9l VA
Community Development Department
Building
Title Search
Actual Cost
Court Reporting Transcription
Actual Cost
Legal Advertisement
Actual Cost
Permit Fees
Actual Cost
Lien/Recordation/Cancellation of Notices
Actual Cost
each
Bid Processing Fee $ 145.00
Demolition/Secure Services Actual Cost
Asbestos Sampling & Abatement Actual Cost
Corporate Information $ 30.00
Extension Fee $ 150.00
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31110]'
Community Development Department
Building
Residential $ 96.47
per unit
Nonresidential $ 0.14
per square foot
The fee per residential unit or fee per nonresidential square foot shall be multiplied by the feepayer's total number of units for
residential property or total number of square feet for nonresidential property. The total will then be multiplied by 1.05 to
accommodate the general administrative charge of five percent. The resulting total is the police services impact fee and
administrative charge which shall be paid by the feepayer.
Residence per Dwelling
0.972
$
803.05
Office per 1,000 FT*
1.557
$
1,286.59
Retail per 1,000 FT*
2.175
$
1,797.33
Tourist Accommodation per 1,000 FT*
2.72
$
2,247.22
Industrial per 1,000 FT*
1.319
$
1,089.35
Institutional per 1,000 FT*
2.312
$
1,910.09
*The fee per residential dwelling unit or fee per thousand nonresidential square feet shall be multiplied by the applicant's
total number of dwelling units for residential property or total number of thousands of square feet for nonresidential
property. The total will then be multiplied by 1.03 for a general administrative charge of three percent. The resulting total is
the Transportation Mitigation Impact Fee and administrative charge, which amount shall be paid by the applicant.
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:11E!
Community Development Department
Code Compliance
Failing to comply with local business tax receipt requirements
$
250.00
& revocation of receipt
Failing to comply with noise regulations and permitted construction hours
$
250.00
Failing to comply with political sign requirements
$
250.00
& removal
Failure to comply with solid waste collection franchise requirements
$
250.00
Failure to comply with newsrack requirements
$
250.00
Failure to comply with commercial advertising sign requirements
$
250.00
Failure to remove canine fecal matter or leash canines on public property
$
250.00
Failure to obtain a permit to film or meet regulations
$
250.00
Failure for contractor to register with the City
$
250.00
Failure to obtain a building permit
$
250.00
or cost of double permit fee, whichever is greater
Violation of flood damage prevention requirements
$
250.00
Illegally maintaining a prohibited sign
$
250.00
Failure to maintain required signs
$
250.00
Failure to obtain required sign inspection approval
$
250.00
Maintaining a hazardous sign
$
250.00
Failure to comply with specific requirements of the Sign Code
$
250.00
Failure to maintain the landscaping required for a sign
$
250.00
Failure to maintain signs
$
250.00
For violations of any section of this Code for which a specific penalty is not prescribed in this section, a penalty
shall
be imposed which shall not exceed $250.00 per day for a first violation and shall not exceed $500.00 per day for a
repeat violation. For the purposes of continuing violations, each day shall constitute a separate violation.
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:11P
Community Development Department
Code Compliance
Red Light Signal Violation $ 158.00
Provide an affidavit that complies with F.S. § 316.0083, or request a hearing within sixty (60) days of the
date the notice was issued in order to avoid the issuance of a Uniform Traffic Citation.
Red Light Signal Violation Hearing
Canceling appearance $ 50.00
Penalty +
Notice of Violation upheld Mi
Penalty+ plus municipal costs < $250.00
School Zone Violation $ 100.00
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!1i6:
Community Services Department
Non -Resident
Adult Softball
Team Fee
$
540.00
$
729.00
Adult Pickleball & Tennis Clinics
$
35.00
$
42.00
Aventura F.C. Summer Elite Training
$
150.00
$
180.00
Men's Soccer League
$
200.00
per month
$
160.00
$
216.00
After -School Pickleball & Tennis
$
50.00
$
295.00
$
354.00
Boy's Rec Soccer League *Uniform Fee
$
20.00
$
300.00
$
405.00
Girl's Rec Soccer League *Uniform Fee
$
20.00
$
300.00
$
405.00
Private Group Pickleball & Tennis Lessions
$
160.00
$
192.00
Recreational Youth Basketball League
$
300.00
$
405.00
Facility Membership
+ Tax
1 Month
$
20.00
6 Months
$
48.00
Annual
$
64.00
Soccer Tots
$
150.00
$
180.00
Travel Soccer League
$
225.00
Monthly Fee
$
172.00
$
236.25
Youth Peewee Tennis 8 Class Sessions
$
200.00
$
270.00
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:11VA
Community Services Department
Non -Resident
Aventura City of Excellence School Aftercare Program
$
25.00
per day
$
16.00
$
19.20
Sibling Connection
$
25.00
per day
$
4.00
$
4.80
Early Release
$
25.00
per early release day
$
30.00
Aventura Waterways K-8 Aftercare Program
$
25.00
per day
$
18.00
$
21.60
Recreational Classes
$
25.00
Toddler
$
17.00
Youth
$
15.00
Adult
$
12.00
per class
(average 9 classes per session)
*Some classes require an additional supply fee of $25.00
- $50.00 per
session
Parent Night Out
$
25.00
per event
$
40.00
$
48.00
Teacher Planning Days (TPD)
$
25.00
per TPD
$
45.00
$
54.00
Yoga in the Park
Youth Recess Camps (Winter, Spring & Summer)
$
25.00
General Camps - Weekly
$
190.00
$
228.00
Specialty Camps - Weekly
$
275.00
$
330.00
Tennis Camp (Winter, Spring & Summer)
$
325.00
$
390.00
Zumba in the Park
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:11V
Community Services Department
Non -Resident Adult Park Entry Fee $ 5.35
Non -Resident Child Park Entry Fee $
Non -Resident SpashPad Entry Fee $ 10.00
Facility Membership -
Family
+ Tax
1 Month
$
50.00
6 Months
$
192.00
Annual
$
256.00
Facility Membership -
Individual Child or Senior
+ Tax
1 Month
$
20.00
6 Months
$
48.00
Annual
$
64.00
Facility Membership -
Individual Adult
+ Tax
1 Month
$
30.00
6 Months
$
96.00
Annual
$
128.00
Program Membership
$
25.00
Aventura Community Green Garden
' per year $ 150.00
419
Public Works/Transportation Department
A. Permit Fees
1. For installation or repair of sanitary and storm sewers, water lines, gas lines, buried
electric, telephone
CATV or other underground utilities:
For 100 linear feet or less
$
175.00
For each additional 100 linear feet or fraction thereof
$
55.00
2. For exfiltration drains on consisting of catch basin, exfiltration trench, or slab covered trench:
For each 100 linear feet or fraction thereof
$
145.00
3. For installation of poles or down guys for overhead utilities:
For each pole or down guy
$
100.00
4. For construction or replacement of sidewalks, curbs and gutters:
For each 100 linear feet or less
$
160.00
For additional 100 linear feet or fraction thereof
$
75.00
5. For construction or asphalt or concrete driveways, including private property:
For driveway width of 20 feet or less
$
100.00
(each driveway)
For driveway width of 20 feet, but not greater than 40 feet,
$
115.00
(each driveway)
For driveway width greater than 40 feet
$
170.00
(each)
For construction of stamped concrete driveways
$
100.00
(each)
For construction of brick paver driveway
$
130.00
(each)
6. For construction of street pavements, including paving of parkways and shoulders:
For one lane or two lanes of pavements for 100 linear feet or less
$
400.00
For each additional 100 linear feet or fraction thereof
$
100.00
For three or more lanes of pavements for 100 linear feet or less
$
340.00
For three or more lanes of pavement, each additional 100 linear feet or
$
115.00
fraction thereof
7. For the installation of embankment and/or sub grade material, excluding base rock and asphalt:
For 100 linear feet or less
$
115.00
For each additional 100 linear feet or fraction thereof
$
30.00
8. For construction of curb separators:
For each 100 linear feet or less
$
55.00
For each additional 100 linear feet or fraction thereof
$
15.00
:1rR
Public Works/Transportation Department
9. For erection of street name signs, traffic or directional signs:
For each sign $ 15.00
10. For construction of bridges:
For bridge roadway area of 1000 feet or less $ 1,140.00
For each additional 100 square feet or fraction thereof $ 230.00
11. For the installation of permanent type traffic barricades, guardrails or guide posts:
For each 100 linear feet or fraction thereof $ 85.00
12. For the construction of street or driveway culvert:
For each 100 linear feet or fraction thereof $ 115.00
13. Installation of culvert pipe to enclose existing drainage dich or canal:
For each 100 linear feet or fraction thereof $ 170.00
14. Installation of new traffic signals:
For each intersection $ 1,710.00
15. For upgrade or modification of existing traffic signals:
For each intersection $ 1,140.00
16. For resurfacing, waterproofing or seal coating:
For each 1000 square feet or fraction thereof $ 25.00
17. For installation of Bus Shelters:
For each shelter $ 115.00
Penalty Fees:
When work for which a permit is required is commenced prior to obtaining a permit, a
$ 115.00
penalty fee will be imposed as follows:
(plus double the original permit)
C. Extension of Permit:
A permit fee may be extended for a period of up to, but not more than one year from the expiration date of the
original permit provided the Community Services Department is notified prior to the expiration of the permit. If
the permit is allowed to expire without requesting an extension, a new permit will be required, including
appropriate fees, for the remainder of the uncompleted work.
D. Special Projects: NEW
A fee equal to actual staff time and related costs shall be assessed for special projects requiring research by
the Department in order to answer questions proposed by property owners, condominium associations,
developers, attorneys, relators, etc., in connection with the use, re -subdivision and development of properties,
including rights -of -way and easements or to determine if any existing violations are on the property through a
review of departmental records. Such special fee only will be levied for requests outside the scope of normal
Department work. A minimum fee of one hundred dollars ($100.00) shall be charged.
(Minimum)
!PAi
Public Works/Transportation Department
E. Engineering Review Fees:
Engineering Site Plan Review:
Schematic engineering plan review
2. Utilities, paving, grading and drainage plan review
500.00
Project up to $300,000.00 $ 800.00
Project value over $300,000.00 for each $1,000.00 over $300,000.00 $ 2.50
$ 800.00
per ERU (Equivalent Residential Unit) 6.175*
*Beginning in calendar year 2026
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M4041
Aventura Arts Cultural Center
Base Rent (Monday - Sunday)
Commercial
$
1,400.00
Non-profit
$
1,200.00
Aventura Residents
$
1,000.00
Damage Deposit
TBD
Service Packages (included in base rent)
Additional over 3.5 hours (per hour)
Front of House
$
125.00
Cleaning/Maintenance
$
100.00
Non -Ticked Events
per seat usage fee
$
3.00
Merchandise Sales
flat fee per vendor per performance
$
50.00
Equipment Rental
As required at prevailing rates, see below
Additional Porter
Required if food or beverage is served
$
75.00
Draperies
Theater comes equipped with full stage black masking
Additional rental soft goods:
White filled scrim/cyclorama
per day
$
75.00
per week (3 days or more)
$
225.00
Black sharks -tooth scrim
$
75.00
per day
$
225.00
per week (3 days or more)
Chameleon ShowLED RGB "Star" drop
per day
$
75.00
per week (3 days or more)
$
225.00
Full stage crystal bead drop
per day
$
75.00
per week (3 days or more)
$
225.00
12' crystal columns (x4)
per day per column
$
50.00
per week (3 days or more)
$
150.00
423
Aventura Arts Cultural Center
Black -out Traveler
per day
$
75.00
per week (3 days or more)
$
225.00
1Ox14 Projection surface/screen
per day
$
75.00
per week (3 days or more)
$
225.00
14x25 Projection surface/screen
per day
$
75.00
per week (3 days or more)
$
225.00
Lighting Package
Includes House repertory lighting plot & lighting control console
per day
$
150.00
per week (3 days or more)
$
450.00
Additional in-house lighting and decor items
Includes exterior lighting and booms, "crystal" chandeliers, moving lights, hazel, fogger & mirror ball
per unit per day
$
50.00
per week (3 days or more)
$
150.00
Followspots (2 available)
per day
$
50.00
per week (3 days or more)
$
150.00
Sound Package
Includes House PA system, wired microphones & sound control console
per day
$
150.00
per week (3 days or more)
$
450.00
Additional Microphones
Lavaliere Mics
each per day
$
75.00
per week (3 days or more)
$
225.00
Handheld Wireless Mics
each per day
$
75.00
per week (3 days or more)
$
225.00
LCD Projector
Projection surface priced separately
per day
$
250.00
per week (3 days or more)
$
625.00
424
Aventura Arts Cultural Center
Pianos
7' Steinway baby grand, Model B with bench or Yamaha CP-4 Digital keyboard with stand
per day $ 200.00
per week (3 days or more) $ 450.00
Risers
4'x8' with legs (8",16", or 24") - includes railings & steps
per unit per day $ 25.00
per week (3 days or more) $ 75.00
Dance Floor
Black/Grey lonseal "marley" floors
per day $ 100.00
per week (3 days or more) $ 300.00
Tables/Chairs/Linen
Includes In -House inventory only of 6ft and 8ft banquet tables, hi or low cocktail rounds, large dining rounds,
house linen, blue plastic stackable chairs. Check with venue for available inventory
per unit per day $ 5.00
Additional In -House Items
Available at prevailing rates
Facility Fee $ 1.50
Maintenance Fee
Ticket Surcharge $ 2.00
The City has a management agreement with the Performing Arts Center Authority ("PACA") aka Broward Center for the
Performing Arts to operate the AACC. The License Agreement for Rental Fees are between the renter and Performing
Arts Center Authority. The fees above are paid by the renter and are income to the City. There are other fees
associated with renting the AACC that are not included above.
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City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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:yam:
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Appendix C
Authorized Investment Summary Table
EFEW
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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428
Appendix C
Authorized Investments 5urrr, ryTable
Maximum Subsector Individual Maximum
investment Type Minimum Rating' Composition Limit Issuer Limit Maturity
United States Government Securities
UST
10 A
-
7 Years
United States Government Actencies'
AGY
50%
1011rfl
5 Years
United States government Sponsored Apencies3
AGY
80%
25%
7 Years
Interest Bearing Time Deposit or Savings Account{-
QPD
10%
-
10%
1 Year
Repurchase r-Wments�-
20%
-
-
90 Cays
C ou rite r
A- UP-1
5%
Collateral
USTIAGY
-
-
-
Florida Local Government Surplus Trust Fund (SBA)6-
AAAm
65%
-
-
-
loter ovemmental Investment Pools{
AANAaa
25%
-
-
-
Wney Market Wual Funds
AAAm/AAAm-G
35%
-
151�10
-
Commercial Paper
A-11P-1,A,
25%
10%
2%
270 days
Cor ate Motes
"A" or better by at least 2
NRSRO's
25%
10%
2%
5 Years
Taxable and Tax-Exern et Min ici l Bands
"A-r"A"
General Obligation Bonds
MIG-2SP-2
25%
-
-
5 Years
Revenue and Excise Tax Bonds
1Q4rbfe1
-
-
5 Years
Asset Backed $ecurities
AAA by at least 2
NRSRC's
15%
10%
2%
5 Years
[Israel Bonds'
5 1.000.000
-I
-
5 Years
1. krvesurw s mist meet the I.irwmrn Fong i"uremant at itwk tine er prchme. The Fnance Diector ahal deter rrim the epprap6MM rchm for any imesVrent held that is downer adad heiow the
kiniriumPa" by orre { 1) or mDre ratirg agencies
2. Securdms pterh sed under the Tarrparary I quidoty GimarlYls Regram{TLM are ckwzF d m Osvemrnanf Agencies as a necuk of Ilfte Federal Gbwetwent Guarantee.
3. Federal Agency Mortgage Backed Seeuril ns w 11 have an awwngd if a W f hea (5) years or loss.
A. hIere5t $eamV Tire Dgmtl or $a,vixp Arrovnt5 w it tie P4 rrhaSed f rwnt wld w th a Waif od AjW Depo-51 ry defined in Flprida State $1atOo Chapter 2M- the IrS.t of CWVN. can be tourd on
to skate of Fbrida's Owf Fnancwl 015m's w ebs ile.
5. CQAWJerdl fflr %pirchase AgrBerne f> 5 w i be kTded to United FaWles C.pweanrr� or United States Gavernrnent Agency 5MUrije3. haue a value pl 10^ d 4-w Rlpurc hose Agreerrent. and a f"I
metwky of fire (5) years ar lass_ Fbpurehase Agrrearromg w di a watuxty e1 mire dan one (1) day* d ba held w ith a Thud Rrly LLAwran.
6. Maxirum rroKmityand weighted average rmlurikq defined in prospectus.
I comme'riol paper Is 'packed by a letter CO oredt t LCC). the l wbg--I rn debt of the Lt]U proviler mist be rated -A- or better by at least 2 natgnaly recognCOd rating agencies.
& Maxirmmor 10% of avadabb fords rroy tra invested in taxable and tax-exerrpt Revenue and Excise tax bands of varbus rrunic" ie; of the State of Floclda. provided none of such 5ccurtres
have ham it defauk within 5 years prior to thtt date el pure ha sit.
'hvestrents n e %aged internally 12y City s toff, rrak rr pnaged by 3nve5itrrent Adwz5vr
429
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
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:1919
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
Appendix D
Glossary of Acronyms & Terms
«II
City of Aventura
Operating and Capital Budget
Fiscal Year 2025/26
�P
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.sY;
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.
433
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
ARPA - American Rescue Plan Act
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.
Audit
Examination of financial transactions and internal controls performed by an outside firm.
AVE - Avenue
Aventura City of Excellence School
("ACES")
A Charter School in Aventura for grades K-8.
434
-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.
Basis of Accounting
Basis of Accounting refers to the time period when revenues and expenditures are
recognized in the accounts and reported on the financial statements. Basis of accounting
relates to the timing of the measurements made, regardless of the measurement focus
applied.
Basis of Budgeting
The Basis of Budgeting refers to the method used to determine when revenues and
expenditures are recognized for budgetary purposes. Budgets for governmental funds are
adopted on a basis that is consistent with Generally Accepted Accounting Principles
("GAAP") which require recognition of transactions or events on a modified accrual basis
of accounting. This basis of accounting recognizes increases and decreases in financial
resources only to the extent that they reflect near -term inflows or outflows of cash.
Basis Point
Equal to 1/100 of 1%. If interest rates rise from 7.50% to 7.75%, the difference is referred to as
an increase of 25 basis points.
Blended Component Unit
Separate legal entities that meet the component unit criteria (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) 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.
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
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is that the latter usually runs for a longer period of time and requires greater legal
formality.
Bond Covenants
A legally enforceable promise made to the bondholders from the issuer, generally in
relation to the funding source utilized for repayment.
Bonded Debt
That portion of indebtedness represented by outstanding bonds.
Budget
A financial operating plan that embodies an estimate of proposed expenditures for a
given period (usually a single fiscal year) and the proposed means of financing them.
Budget Calendar
A schedule of key dates that the City utilizes to prepare, adopt and administer the
budget.
Budget Message
A general discussion of the proposed budget as presented in writing by the City Manager
to the City Commission.
Budgetary Control
The control or management of the City in accordance with the approved budget for the
purpose of keeping expenditures within the limitations of available appropriations and
available revenues. Represents the level of control at which expenditures may not
exceed budget. Any revisions that alter the total expenditures of a department must be
approved by the City Commission.
Building Fund
A fund established to account for the revenues and expenditures of the Building
Department to comply with Florida Statutes.
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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.
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Capital Construction Fund
A fund established to account for bond proceeds and expenditures associated with the
purchase of properties and/or constructions costs to be utilized for public parks, Arts &
Cultural Center, the Government Center and Police Station and the Don Soffer Aventura
High School.
Capital Improvement Program ("CIP")
A plan for capital expenditures to be incurred each year over a five-year period to meet
capital needs arising from the long-term work program or otherwise. It sets forth each
project or other contemplated expenditure in which the City is to have a part and
specifies the full resources estimated to be available to finance the projected
expenditures.
Capital Outlays
Non -recurring expenditures of an infrequent or unusual nature which may result in the
acquisition/addition to the City's fixed capital assets or infrastructure.
Capital Projects Fund
A fund established to account for impact fees and other revenues specifically
earmarked for capital projects restricted by City Ordinance or Commission Policy.
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
CITT - Citizens' Independent Transportation Trust
COLA - Cost of Living Adjustment
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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
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.
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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".
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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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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.
Enterprise Fund
Used to account for business -type activities that charge customers a fee for their use of
specific goods or services.
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
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Charges incurred, whether paid or unpaid, for operation, maintenance and interest and
other charges which are presumed to benefit the current fiscal period.
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FASB - Financial Accounting Standards Board
FIND - Florida Inland Navigation District
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 lst and ends September 301n
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.
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
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activities or attaining certain objectives in accordance with special regulations,
restrictions or limitations.
Fund Accounts
All accounts necessary to set forth the financial operations and financial condition of a
fund.
Fund Balance
The excess of a fund's assets over its liabilities and reserves. The City follows GASB
Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions
which requires that governmental fund financial statements present fund balances
based on classifications that comprise a hierarchy that is based primarily on the extent
to which the City is bound to honor constraints on the specific purposes for which
amounts in the respective governmental funds can be spent.
The classifications used in the governmental fund financial statements are as follows:
Nonspendable: This classification includes amounts that cannot be spent because they
are either (a) not in spendable form or (b) are legally or contractually required to be
maintained intact. "Not in spendable form" includes items that are not expected to be
converted to cash (such as inventories and prepaid amounts) and items such as long-
term amount of loans and notes receivable, as well as property acquired for resale. The
corpus (or principal) of a permanent fund is an example of an amount that is legally or
contractually required to be maintained intact.
Restricted: This classification includes amounts for which constraints have been placed
on the use of the resources either (a) externally imposed by creditors (such as through a
debt covenant), grantors, contributors, or laws or regulations of other governments, or
(b) imposed by law through constitutional provisions or enabling legislation.
Committed: This classification includes amounts that can be used only for the specific
purposes determined by a formal action of the City Commission that can, by adoption of
an ordinance prior to the end of the fiscal year, commit fund balance. Once adopted, the
limitation imposed by the ordinance remains in place until a similar action is taken (the
adoption of another ordinance) to remove or revise the limitation. Resources
accumulated pursuant to stabilization arrangements are reported in this category.
Assigned: This classification includes amounts that are constrained by the City's intent to
be used for a specific purpose but are neither restricted nor committed. The City
Commission has by resolution authorized the City Manager to assign fund balance. The
City Commission may also assign fund balance as it does when appropriating fund
balance to cover a gap between estimated revenue and appropriations in the
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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.
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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
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.
Governmental Fund
Financial statements consisting of a balance sheet and a statement of revenues,
expenditures, and changes in fund balances. In general, these financial statements have
a short-term emphasis and, for the most part, measure and account for cash and other
assets that can easily be converted to cash. The operating statement for governmental
funds reports only those revenues that were collected during the current period or very
shortly after the end of the year. Expenditures are recorded when incurred.
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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.
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Heating, Ventilation and Air Conditioning ("HVAC")
Referenced in Capital Projects when these need replacing.
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.
Intergovernmental Revenue
Revenue received from or through the Federal, State or County government, including
State Revenue Sharing, Alcoholic Beverage Tax, Sales Tax and Gasoline Taxes.
Inventory
A detailed list showing quantities, descriptions, property values, units of measure and
unit prices. Note: The term is often confined to consumable supplies but may also cover
fixed assets.
Liabilities
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Debts or obligations owed by one (1) entity to another entity payable in money, goods or
services.
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Major Fund
GASB Statement No. 34 sets forth minimum criteria (percentage of assets/deferred
outflows, liabilities/deferred inflows, revenues or expenditures/expenses of either fund
category for the governmental and enterprise, combined, or funds that management
deems of public importance) for the determination of major funds.
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.
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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
Objective
Something to be accomplished in specific, well-defined and measurable terms and that
is achievable within a specific time frame.
Operating Budget
A budget for general revenues and expenditures such as salaries, utilities and supplies.
Ordinance
A formal legislative enactment by the City Commission.
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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
business or quasi -business activities. Note: The Stormwater Utility Fund is an example of
this type of fund.
PT - Part Time
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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).
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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.
SFWMD - South Florida Water Management District
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Taxable Assessed Value (" TAV")
The assessed value less homestead and other exemptions, if applicable.
Taxes
Compulsory charges levied by a government for the purpose of financing services
performed for the common benefit. This term does not include specific charges made
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against particular persons or property for current or permanent benefits such as special
assessments.
Transportation and Street Maintenance Fund
A special revenue fund to account for restricted revenues and expenditures which by
Florida Statutes are designated for street maintenance and construction costs.
Trust and Agency Funds
These funds are used to account for assets held by the City in a trustee capacity or as an
agent for individuals, private organizations, other governments and/or other funds.
Truth in Millage ("TRIM")
The Florida Truth in Millage Act ("TRIM") serves to formalize the property tax levying
process by requiring a specific method of tax rate calculation form of notice, public
hearing requirements and advertisement specifications prior to the adoption of a budget
tax rate.
The effect of TRIM is to inform taxpayers that their property taxes are changing (up or
down), the cause (a change in the assessed value of their property and/or an increase in
the proposed spending level) and how the proposed new tax rate compares to the rate
that would generate the same property tax dollars as the current year (the "rolled -back"
rate).
Unencumbered
The portion of an allotment not yet expended or encumbered.
Useful Life
The period of time that a fixed asset is expected to operate. This can refer to a budgeted
period of time for an equipment class or the actual amount of time for a particular item.
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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FL
19200 West Country Club Drive
wntur , Florida 33180
Phone:305-466-8920
Fax: 305-466-8939
ityofaventuraxom