11-17-2005
Ciw Commission
Susan Gottlieb, Mayor
A ~he City of
~ventura
Q
Ow MmRer:r
Eric M. Soroka, ICMA-CM
Zev Auerbach
Bob Diamond
Billy Joel
Harry Holzberg
Michael Stern
Luz U rbaez Weinberg
City Gerk
Teresa M. Soroka, MMC
City Attom~v
Weiss Serota Helfman
Pastoriza Cole & Boniske
AGENDA
NOVEMBER 11, l~M .1:J~ PM
Government Center
19200 West Country Club Drive
Aventura. Florida 33180
1. CALL TO ORDER\ROLL CALL
2. ORDINANCES: FIRST READING/PUBLIC INPUT:
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
A VENTURA, FLORIDA, AMENDING ORDINANCE NO. 2004-15
WHICH ORDINANCE ADOPTED A BUDGET FOR THE 2004/2005
FISCAL YEAR BY REVISING THE 2004/2005 FISCAL YEAR
OPERATING AND CAPITAL BUDGET AS OUTLINED IN EXHIBIT
"A" ATTACHED HERETO; AUTHORIZING THE CITY MANAGER
TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF
THIS ORDINANCE; PROVIDING FOR AN EFFECTIVE DATE.
3. 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, not later than two days prior to such proceeding. One or more members of the City of Aventura Advisory
Boards may be in attendance. Anyone 'Nishing to appeal any decision made by the Aventura City Commission with respect to any
matter considered at such meeting or hearing 'Nill 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 may be viewed at the Office of the City Clerk, City of Aventura Government Center, 19200 W. Country Club
Drive, Aventura, Florida, 33180. Anyone wishing to obtain a copy of any agenda item should contact the City Clerk at 305A66-
8901.
CITY OF AVENTURA
FINANCE SUPPORT SERVICES DEPARTMENT
MEMORANDUM
TO: City Commission
FROM:
BY:
Eric M. Soroka, City a
~gore, Fi
ort Services Director
DATE:
November 10, 2005
SUBJECT: End of Year Budget Amending Ordinance
1st Reading November 17. 2005 City Commission Meeting Agenda Item ~
2nd Reading Januarv 10. 2006 City Commission Meeting Agenda Item
Recommendation
It is recommended that the City Commission approve the attached ordinance amending the
2004/2005 budget.
BackQround
As you are aware, we are in the process of closing the books for the 2004/2005 fiscal year. We
are now to the point where we can formally amend the budget so that the adopted budget
contains appropriations sufficient to cover all actual expenditures. The process is called the end
of year "clean up" amendment and is done as a matter of course each year.
In prior years, we have processed the end of year amendment for inclusion on the February and
March agendas. However, Section 166.241 was revised by the 2004 legislature to require that
all budget amendments be made "within up to 60 days following the end of the fiscal year."
While this requirement is logistically impossible to comply with, especially this year with
hurricanes in August, September and October, we are attempting to comply by having the first
reading of the Ordinance before the November 29, 2005 deadline.
The only fund requiring amendment is the General Fund. Only those departments where their
total department budget was overspent are included on the amendment. In like manner, we
only amend revenues by a total amount equal to the total required amendment to expenditures.
The general reason that necessitated the amendment will be discussed for each department.
The City Commission budget requires amendment because we neglected to calculate FICA on
expense accounts ($4,000), the amount for memberships was $2,000 higher and we incurred
more other expenses due to the election of four (4) new elected officials. Unfortunately, the
calculation error for FICA was duplicated in the 2005/2006 budget and may require later
amendment. The amount budgeted for 05/06 for membership included the increase.
The Legal Department budget requires an increase of $90,000 due to greater than expected
litigations as well as the costs associated with researching and preparing the required
documents for the moratorium.
Page 2
Memorandum to City Commission
End of Year Budget Amending Ordinance
The City Clerk Department requires a $20,000 additional appropriation because election
expenses were greater than projected, primarily due to the runoff election for Mayor and
Commission Seat 2.
Public Safety (Police) Department requires a revision of a total of $300,000. Of this amount
$100,000 is due to the unexpected increase in gasoline costs and a total of $200,000 is required
to pay for overtime and fringe benefits primarily due to Hurricanes Katrina and Rita. A portion of
these costs will be recovered from FEMA.
For Community Development, an increase of $640,000 was required to pay for building
inspection services by CSA Southwest due to the extremely high level of building activity during
the year. Additional revenues of $850,000 offset this increase in expenses.
The Community Services Department requires an additional $140,000 due to high utilization of
recreation programs and special events. This amount is offset by revenues associated with
charges to participants in these programs.
Non-Departmental requires an additional $400,000 primarily due to hurricane related expenses
for contractor's services relating to Hurricanes Katrina and Rita. A portion of these costs will be
recovered from FEMA.
Capital Outlay for Community Services requires the addition of $500,000 for Lighting
Improvements to reflect costs of the Lighting Contract for William Lehman Causeway. This
amount is exactly offset by grant revenues pursuant to a Joint Funding Agreement with the
State.
Capital Outlay/Charter School Construction requires the addition of $40,000 and was due to
additional security necessary at the Middle School.
As discussed earlier, the vast majority of the increase in costs are wholly or substantially offset
by increased revenues. For example, the increase of $640,000 for Community Development is
offset by higher revenues of $850,000 for building permit fees. For those expenses not directly
offset by revenues, I identified one of the unrestricted revenues that was greater than budgeted.
Since the majority of the increase in expenses are offset by increases in revenue, this
amendment will have no significant impact on the 2005/06 or future years' budgets. The
amount of the projected carryover which is included in the 2005/06 budget will be substantially
the same as the actual carryover, once all transactions are recorded and financial statements
prepared.
Based on the foregoing, I recommend approval of the Ordinance.
HMKlmn
ORDINANCE NO. 2006_
AN ORDINANCE OF THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AMENDING ORDINANCE
NO. 2004-15 WHICH ORDINANCE ADOPTED A BUDGET
FOR THE 2004/2005 FISCAL YEAR BY REVISING THE
2004/2005 FISCAL YEAR OPERATING AND CAPITAL
BUDGET AS OUTLINED IN EXHIBIT "An ATTACHED
HERETO; AUTHORIZING THE CITY MANAGER TO DO
ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF
THIS ORDINANCE; PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, upon the periodic review and analysis of current budgetary
commitments and obligations, and based upon the projected needs and requirements
of the City and upon the recommendations of the City Manager (and the concurrence of
the Finance Support Services Director as to Accounting Principles), it is deemed
necessary to adjust, amend and implement the 2004/2005 Operating and Capital
Budget as set forth in Exhibit "A" attached hereto and made a part hereof.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. The recitals contained in the preamble to this Ordinance are
incorporated by reference herein.
Section 2. The City Commission hereby authorizes the amendment of
Ordinance No. 2004-15, which Ordinance adopted a budget for the 2004/2005 fiscal
year, by revising the 2004/2005 budget as set forth on the attached Exhibit "A" which
exhibits are deemed incorporated by reference as though set forth in full herein.
Section 3. The City Manager is hereby authorized to do all things necessary to
carry out the aims of this Ordinance.
Ordinance No. 2006-_
Page 2
Section 4. 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. This motion was seconded by Commissioner
and upon being put to a vote, the vote was as follows:
Commissioner Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
Vice Mayor Billy Joel
Mayor Susan Gottlieb
The foregoing Ordinance was offered by Commissioner
, who moved
its adoption on first reading. This motion was seconded by Commissioner
and upon being put to a vote, the vote was as follows:
Commissioner Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
Vice Mayor Billy Joel
Mayor Susan Gottlieb
PASSED AND ADOPTED on first reading this 1th day of November, 2005.
2
Ordinance No. 2006-_
Page 3
PASSED AND ADOPTED on second reading this 10th day of January, 2006.
SUSAN GOTTLIEB, MAYOR
ATTEST:
TERESA M. SOROKA, MMC
CITY CLERK
APPROVED A~ICIENCY
r ,
CITY ATTORNEY
3
Exhibit A
Budget Amendments
GENERAL FUND
Locallv Levied Taxes
3131000 Franchise Fee Electric 1,730,000 208,000 1,938,000
SUBTOTAL 1,730,000 208,000 1,938,000
Licenses & Pennits
3221000 Building Permits 1,850,000 850,000 2,700,000
SUBTOTAL 1,850,000 850,000 2,700,000
Interaovemmental Revenue
3312910 Federal GrantslFEMA 0 440,000 440,000
3343902 State GrantslJPA Lehman Cswy Lighting 0 500,000 500,000
SUBTOTAl 940,000 940,000
Charaes for $ervices
3475000 Special Events 40,000 40,000
3472500 Community Center Fees & Memberships 100,000 100,000
SUBTOTAl 140,000 140,000
Total Amendments-Revenues 'i' ::i,f1!";_
Expenditures
Citv Commission
2101 FICA 4,208 4,000 8,208
5290 Other Operating Supplies 3,000 2,000 5,000
5410 Subscriptions/Memberships 5,600 2,000 7,600
SUBTOTAl 12,808 8,000 20,808
Leaal
3120 Legal Fees 230,000 90,000 320,000
SUBTOTAl 230,000 90,000 320,000
City Clerk
4915 Election Expenses 35,000 20,000 55,000
SUBTOTAl 35,000 20,000 56,000
Exhibit A
GENERAL FUND (CONTINUED)
1:orr
".,.,.' . .',
Expenditures
Public Safety
1401 Overtime 300,000 150,000 450,000
2101 FICA 389,359 11,000 400,359
2201 Retirement 726,721 22,000 748,721
2401 Workers Comp 366,283 17,000 383,283
5220 Gas & Oil 90,000 100,000 190,000
SUBTOTAL 1,872,363 300,000 2,172,363
Community Development
3101 Building Inspection Services 1,250,000 640,000 1,890,000
SUBTOTAL 1,250,000 640,000 1,890,000
Community Services
4851 Culture/Ree Programs 80,000 140,000 220,000
SUBTOTAL 80,000 140,000 220,000
Non Departmental
5904 Hurricane/Storm Expense 0 400,000 400,000
0 400,000 400,000
6307
Capital Outlav/Comm serv
Lighting Improvements
SUBTOTAL
200,000
200,000
500,000
500,000
700,000
700,000
6307
Capital Outlav/Charter School Const
Charter School Constr. Middle Sch
SUBTOTAL
4,100,000
4,100,000
40,000
40,000
4,140,000
4,140,000
Total Amendments-Expenditures
$ 2.138,000