06-06-2006
City Commission
Susan Gottlieb, Mayor
A ~he City of
~ventura
Q
City M1U1~
Eric M. Soroka, ICMA.CM
Zev Auerbach
Bob Diamond
Billy Joel
Harry Holzberg
Michael Stern
Luz Urbitez Weinberg
City Clerk
Teresa M. Soroka, }\'IMC
City Attornev
Weiss Serota Helfman
Pastoriza Cole & Boniske
AGENDA
JUNE 6, 2006 6 p.m.
Government Center
19200 West Country Club Drive
Aventura. Florida 33] 80
1. CALL TO ORDER\ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. AGENDA: Request for Deletions/Emergency Additions
4. SPECIAL PRESENTATIONS: Employee Service Awards
5. CONSENT AGENDA: Matters included under the Consent Agenda are self-explanatory and are not
expected to require discussion or review. Items will be enacted by one motion. If discussion is desired by any
member of the Commission, that item must be removed from the Consent Agenda and considered separately.
A. APPROVAL OF MINUTES:
May 2, 2006 Commission Meeting
May 18, 2006 Commission Meeting
May 18, 2006 Workshop Meeting
B. A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF A VENTURA, FLORIDA, PROVIDING FOR THE
REAPPOINTMENT BY THE COMMISSION OF A MEMBER TO
THE BOARD OF TRUSTEES OF THE POLICE OFFICERS'
RETIREMENT PLAN; AND PROVIDING AN EFFECTIVE
DATE.
C. A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF A VENTURA, FLORIDA, AUTHORIZING THE CITY
MANAGER TO EXECUTE THE ATTACHED WORK
AUTHORIZATION NO. 01-0103-075 FOR PROFESSIONAL
DESIGN SERVICES FOR THE YACHT CLUB DRIVE
EASTBOUND AND WESTBOUND ROAD RESURFACING
IMPROVEMENTS PROJECT BY AND BETWEEN THE CITY
OF AVENTURA AND CRAVEN THOMPSON AND
ASSOCIATES, INC.; AND PROVIDING AN EFFECTIVE DATE.
Juno 6, 2006 C.... ',.;,.. t.fooIiD8
D. A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF A VENTURA, FLORIDA AWARDING AND LETTING A
BID/CONTRACT FOR BID NO. 06-05-26-2, SEAWALL REPAIRS
AT WILLIAMS ISLAND BOULEVARD AND YACHT CLUB
DRIVE TO CEM ENTERPRISES, INC. AT THE BID PRICE OF
$159,830; AUTHORIZING THE CITY MANAGER TO EXECUTE
ASSOCIATED CONTRACTS; AUTHORIZING THE CITY
MANAGER TO TAKE NECESSARY AND EXPEDIENT ACTION
TO CARRY OUT THE AIMS OF THIS RESOLUTION;
PROVIDING FOR THE APPROPRIATION AND ALLOCATION
OF FUNDS FOR SAID BID AWARD; AND PROVIDING FOR AN
EFFECTIVE DATE.
E. A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF A VENTURA, FLORIDA, ACCEPTING AND ADOPTING IN
PRINCIPLE, SUBJECT TO ANNUAL REVISION AND
AUTHORIZATION, THE CITY OF AVENTURA CAPITAL
IMPROVEMENT PROGRAM DOCUMENT FOR FISCAL YEAR
2006/07 TO 2010/11 AUTHORIZING THE CITY MANAGER TO
DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF
THIS RESOLUTION; AND PROVIDING AN EFFECTIVE DATE.
F. MOTION TO REJECT ALL BIDS TENDERED FOR FOUNDERS
PARK PARKING LOT EXPANSION PROJECT AS DETAILED
IN THE ATTACHED STAFF REPORT
G. A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF A VENTURA, FLORIDA, APPROVING FIFTH
AMENDMENT TO EMPLOYMENT AGREEMENT BETWEEN
THE CITY MANAGER AND THE CITY OF A VENTURA;
PROVIDING MERIT BONUS; PROVIDING AN EFFECTIVE
DATE.
H. A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF A VENTURA, FLORIDA, APPOINTING THE FIRM OF
CROWDER-GULF JOINT VENTURE, INC. TO PERFORM
DISASTER RECOVERY SERVICES; AUTHORIZING THE
CITY MANAGER TO EXECUTE THE ATTACHED
AGREEMENT FOR DISASTER RECOVERY SERVICES;
AGREEING TO THE NEGOTIATED SCOPE OF SERVICES
AND FEES CONTAINED IN SAID AGREEMENT; AND
PROVIDING FOR AN EFFECTIVE DATE.
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June 6, 2006 0......:...... t.fooIiD8
I. A MOTION TO ACCEPT FOR FlUNG THE COMPRHENSIVE
ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR
SEPTEMBER 30, 2005 AND TO ACCEPT THAT LETTER
DATED MAY 22, 2006 ATTACHED AHERETO AS APPENDIX
I."
6. ZONING HEARINGS: None.
QUASI-JUDICIAL PUBLIC HEARINGS - Please be advised that the following items on the Commission's agenda are
quasi-judicial in nature. If you wish to object or comment upon any of these items, please inform the Mayor when he requests
public corrnnents. An opportunity for persons to speak on each item will be made available after the applicant and staff have
made their presentations on each item. All testimony, including public testimony and evidence. will be made under oath or
affirmation. Additionally, each person who gives testimony may be subject to cross-examination. If you refuse either to be
cross-examined or to be sworn, your testimony will be given its due weight. The general public will not be permitted to
cross-examine witnesses, but the public may request the Commission to ask questions of staff or witnesses on their behalf.
Persons representing organizations must present evidence of their authority to speak for the organization. Further details of
the quasi-judicial procedures may be obtained from the Clerk.
7. ORDINANCES: FIRST READING/PUBLIC INPUT: CITY
COMMISSION ACTING IN ITS CAPACITY AS THE AVENTURA
CITY OF EXCELLENCE SCHOOL BOARD OF DIRECTORS
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY
OF A VENTURA, FLORIDA, AMENDING ORDINANCE NO.
2005-06, WHICH ORDINANCE ADOPTED A CHARTER
SCHOOL OPERATING AND CAPITAL BUDGET FOR THE
A VENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL
YEAR 2005/06 (JULY 1 - JUNE 30) BY REVISING THE 2005/2006
FISCAL YEAR BUDGET DOCUMENT 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.
8. PUBLIC HEARING: ORDINANCES: SECOND READING:
A. ORDINANCE OF THE CITY OF A VENTURA, FLORIDA;
AMENDING THE CITY CODE BY AMENDING CHAPTER 26
"ELECTI ONS", BY AMENDING SECTION 26-32
"COMMENCEMENT OF TERM OF ELECTED OFFICIALS",
BY AMENDING PARAGRAPH (C) TO REVISE DATE OF
COMMENCEMENT OF THE TERM OF OFFICE FOR
REGULAR TERMS OF THE MAYOR AND COMMISSIONERS;
PROVIDING FOR SEVERABILITY; PROVIDING FOR
INCLUSION IN CODE; AND PROVIDING FOR AN EFFECTIVE
DATE.
B. AN ORDINANCE OF THE CITY OF A VENTURA, FLORIDA,
AMENDING THE CITY CODE BY AMENDING CHAPTER 26
3
1mIe 6, 2006 0.....:...... t.fooIiD8
"ELECTIONS", BY AMENDING SECTION 26-34 "EARLY
VOTING", CONCERNING EARLY VOTING FOR CITY
ELECTIONS; REVISING AND UPDATING PROVISIONS
DESCRIBING SCOPE, APPLICABILITY, EARLY VOTING
DURATION AND PROCEDURES; OPTING OUT OF THE
REQUIREMENTS OF PARAGRAPH (2) OF SECTION 101.657,
FLORIDA STATUTES; PROVIDING FOR SEVERABILITY;
PROVIDING FOR INCLUSION IN CODE; PROVIDING FOR AN
EFFECTIVE DATE.
C. CITY COMMISSION IN ITS CAPACITY AS THE AVENTURA
CITY OF EXCELLENCE SCHOOL BOARD OF DIRECTORS:
AN ORDINANCE OF THE CITY OF A VENTURA, FLORIDA,
ADOPTING THE ATTACHED CHARTER SCHOOL
OPERATING AND CAPITAL BUDGET FOR THE AVENTURA
CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR 2006/07
(JULY 1 - JUNE 30), 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
ENCUMBRANCES; PROVIDING FOR SEVERABILITY AND
PROVIDING FOR AN EFFECTIVE DATE.
9. RESOLUTIONS - PUBLIC HEARING: None.
10. REPORTS
11. PUBLIC COMMENTS
12. OTHER BUSINESS: None.
13. ADJOURNMENT
SCHEDULE OF FUTURE MEETINGS/EVENTS
COMMISSION WORKSHOP
JUNE 9, 2006
9 A.M.
COMMISSION MEETING
JULY 11,2006
6 P.M.
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
4
Juno 6, 2006 ('......:..~.. MeeIiIIt
Boards may be in attendance. 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 may he 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 305-466-
8901.
5
A~
.
MINUTES
CITY COMMISSION MEETING
MAY 2,2006 - 6 PM
Aventura Government Center
19200 W. Country Club Drive
Aventura. Florida 33180
1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Susan
Gottlieb at 6:01 p.m. Present were Commissioners Zev Auerbach, Bob Diamond, Harry
Holzberg, Billy Joel, Michael Stern, Vice Mayor Luz Urbaez Weinberg, Mayor Gottlieb,
City Manager Eric M. Soroka, City Clerk Teresa M. Soroka and City Attorney David M.
Wolpin. As a quorum was determined to be present, the meeting commenced.
2. PLEDGE OF ALLEGIANCE: Led by Stuart Wagner.
3. AGENDA: REQUESTS FOR DELETIONS/EMERGENCY ADDITIONS: None.
4. SPECIAL PRESENTATIONS: None.
5. CONSENT AGENDA: A motion to approve the Consent Agenda was offered by
Commissioner Joel, seconded by Commissioner Holzberg, unanimously passed and the
following action was taken:
A. The minutes of the April 4, 2006 Commission Meeting and April 20, 2006
Workshop Meeting were approved.
B. Resolution No. 2006.23 was adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, AUTHORIZING THE CITY MANAGER TO
EXECUTE THE ATTACHED WORK AUTHORIZATION 01-0103-074
FOR PROFESSIONAL PLANNING SERVICES BY AND BETWEEN THE
CITY OF AVENTURA AND CRAVEN THOMPSON & ASSOCIATES FOR
THE TOTAL AMOUNT OF $50,000.00; AUTHORIZING THE CITY
MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE
AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE
DATE.
C. Resolution No. 2006.24 was adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, AUTHORIZING THE ACCEPTANCE OF
DEDICATIONS OF CERTAIN REAL PROPERTY FROM CERTAIN
OWNERS FOR THE CREATION OF NE 27TH AVENUE; AUTHORIZING
THE CITY MANAGER AND CITY ATTORNEY TO TAKE ALL ACTION
NECESSARY TO COMPLETE THE DEDICATION AND ACCEPTANCE
OF SUCH REAL PROPERTY; AND PROVIDING AN EFFECTIVE DATE.
D. Resolution No. 2006-25 was adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, SUPPORTING THE STATE OF FLORIDA
DEPARTMENT OF ELDER AFFAIRS' COMMUNITIES FOR A LIFETIME
INITIATIVE AND PROVIDING FOR AN EFFECTIVE DATE.
E. Resolution No. 2006-26 was adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, ADOPTING THE NATIONAL INCIDENT
MANAGEMENT SYSTEM (NIMS); PROVIDING FOR
IMPLEMENTATION; AUTHORIZING THE CITY MANAGER TO DO ALL
THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS
RESOLUTION; PROVIDING FOR AN EFFECTIVE DATE.
F. Resolution No. 2006-27 was adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA AWARDING AND LETTING A BID/CONTRACT
FOR BID NO. 06-2-22-2, ELECTRICAL MAINTENANCE SERVICES TO
HORSEPOWER ELECTRIC, INC. AT THE NEGOTIATED PRICE
DESCRIBED IN EXHIBIT "A"; AUTHORIZING THE CITY MANAGER TO
EXECUTE ASSOCIATED CONTRACTS; AUTHORIZiNG THE CITY
MANAGER TO TAKE NECESSARY
G. Resolution No. 2006-28 was adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, SELECTING THE FIRM OF CROWDER-GULF
JOINT VENTURE, INC. TO PERFORM PROFESSIONAL DISASTER
RECOVERY SERVICES RELATIVE TO RFP NO. 06-2-17-2, DISASTER
RECOVERY SERVICES; AUTHORIZING THE CITY MANAGER TO
NEGOTIATE THE TERMS AND FEES FOR SAID SERVICES;
AUTHORIZING NEGOTIATIONS WITH AN ALTERNATE FIRM TO
PERFORM THE REQUIRED SERVICES SHOULD NEGOTIATIONS
WITH SELECTED FIRM BE UNSUCCESSFUL; AUTHORIZING THE
CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT
THE AIMS OF THIS RESOLUTION; AND PROVIDING AN EFFECTIVE
DATE.
H. Resolution No. 2006-29 was adopted as follows:
2
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, APPROVING PURCHASE AND SALE
AGREEMENT BETWEEN GULFSTREAM PARK RACING
ASSOCIATION, INC., AND THE CITY OF AVENTURA CONCERNING
CITY'S ACQUISITION OF LAND FOR CITY'S WATERWAYS PARK
PROJECT; PROVIDING FOR EFFECTIVE DATE.
I. Resolution No. 2006-30 was adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA APPROVING CHANGE ORDER NO.1 TO BID
NO. 06-2-21-2, LANDSCAPE MATERIAL PROCUREMENT AND
DELIVERY FOR HURRICANE LANDSCAPE RESTORATION TO
LUKE'S LANDSCAPING, INC. AT THE PRICE OF $49,006.25 FOR THE
PURPOSE OF LANDSCAPING THE WESTERN MEDIANS OF
WILLIAMS ISLAND BOULEVARD; AUTHORIZING THE CITY
MANAGER TO TAKE NECESSARY AND EXPEDIENT ACTION TO
CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE
APPROPRIATION AND ALLOCATION OF FUNDS FOR SAID BID
AWARD; AND PROVIDING FOR AN EFFECTIVE DATE.
6. ZONING HEARINGS: None.
7. ORDINANCES: FIRST READING/PUBLIC INPUT:
A. Mr. Wolpin read the following ordinance by title:
ORDINANCE OF THE CITY OF AVENTURA, FLORIDA; AMENDING
THE CITY CODE BY AMENDING CHAPTER 26 "ELECTIONS", BY
AMENDING SECTION 26-32 "COMMENCEMENT OF TERM OF
ELECTED OFFICIALS", BY AMENDING PARAGRAPH (C) TO REVISE
DATE OF COMMENCEMENT OF THE TERM OF OFFICE FOR
REGULAR TERMS OF THE MAYOR AND COMMISSIONERS;
PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN
CODE; AND PROVIDING FOR AN EFFECTIVE DATE.
A motion for approval was offered by Commissioner Diamond and seconded by
Vice Mayor Weinberg. Mayor Gottlieb opened the public hearing. The being no
speakers, the public hearing was closed. The motion for approval passed
unanimously by roll call vote.
B. Mr. Wolpin read the following ordinance by title:
3
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING
THE CITY CODE BY AMENDING CHAPTER 26 "ELECTIONS", BY
AMENDING SECTION 26-34 "EARLY VOTING", CONCERNING EARLY
VOTING FOR CITY ELECTIONS; REVISING AND UPDATING
PROVISIONS DESCRIBING SCOPE, APPLICABILITY, EARLY VOTING
DURATION AND PROCEDURES; OPTING OUT OF THE
REQUIREMENTS OF PARAGRAPH (2) OF SECTION 101.657,
FLORIDA STATUTES; PROVIDING FOR SEVERABILITY; PROVIDING
FOR INCLUSION IN CODE; PROVIDING FOR AN EFFECTIVE DATE.
A motion for approval was offered by Commissioner Joel and seconded by Vice
Mayor Weinberg. Mayor Gottlieb opened the public hearing. The being no
speakers, the public hearing was closed. The motion for approval passed
unanimously by roll call vote.
8. PUBLIC HEARING: ORDINANCES: SECOND READING:
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA; AMENDING THE
CITY CODE BY AMENDING CHAPTER 14 "BUILDINGS AND BUILDING
REGULATIONS", AT ARTICLE V "CONSTRUCTION SITES", BY AMENDING
SECTION 14-100 "SECURING OF CONSTRUCTION SITES"; TO REVISE
TITLE OF SECTION 14-100 TO BE "SECURING OF CONSTRUCTION SITES;
OTHER RESTRICTIONS"; REVISING EXISTING REGULATIONS
CONCERNING CONSTRUCTION SITES TO CONFORM TO MIAMI-DADE
COUNTY CODE REFERENCE AND ADDING ADDITIONAL PROVISIONS
CONCERNING ENFORCEMENT AND PENALTIES, PARKING OF
CONSTRUCTION WORKER VEHICLES, PROTECTION OF PUBLIC
ROADWAYS AND RIGHT OF WAY, ENFORCEMENT OF NOISE
REGULATIONS, AND ESTABLISHING REQUIREMENTS FOR JOB SITE
MAINTENANCE, COMPLIANCE WITH JOB-SITE PLAN, AND OTHER
PURPOSES; PROVIDING FOR SEVERABILITY; PROVIDING FOR
INCLUSION IN CODE; PROVIDING FOR PENALTY; AND PROVIDING FOR
AN EFFECTIVE DATE.
A motion for approval was offered by Commissioner Holzberg and seconded by
Commissioner Auerbach. Mayor Gottlieb opened the public hearing. The being
no speakers, the public hearing was closed. The motion for approval passed
unanimously by roll call vote and Ordinance No. 2006-05 was enacted.
9. RESOLUTIONS - PUBLIC HEARING: None.
10. REPORTS: As presented.
11. PUBLIC COMMENTS: Arthur Barr; Ed Gittleman; Bob Burroughs.
4
12. OTHER BUSINESS: None.
13. ADJOURNMENT: There being no further business to come before the Commission
at this time, after motion made, seconded and unanimously passed, the meeting
adjourned at 6:35 p.m.
Teresa M. Soroka, MMC, City Clerk
Approved by the Commission on
Anyone wishing to appeal any decision made by the City Commission with respect to any matter considered at a meeting or hearing
will need a record 01 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.
5
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The City of
Aventura
Ii
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MINUTES
CITY COMMISSION
SPECIAL MEETING
MAY 18, 2006 9 A.M.
Aventura Government Center
19200 W. Country Club Drive
Aventura. Florida 33180
1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Susan
Gottlieb at 9 a.m. Present were Commissioners lev Auerbach, Bob Diamond, Harry
Holzberg, Billy Joel, Michael Stern, Vice Mayor Luz Urbaez-Weinberg, Mayor
Gottlieb, City Manager Eric M. Soroka, City Clerk Teresa M. Soroka and City
Attorney David M. Wolpin. As a quorum was detennined to be present, the meeting
commenced.
2. RESOLUTION: Mr. Wolpin read the following resolution by title:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA,
FLORIDA AUTHORIZING THE CITY MANAGER TO EXECUTE AND
OTHERWISE ENTER INTO THAT CERTAIN COLLECTIVELY BARGAINING
CONTRACT ATTACHED HERETO BY AND BETWEEN THE CITY OF
AVENTURA AND THE DADE COUNTY POLICE BENEVOLENT
ASSOCIATION, WHICH CONTRACT SHALL BE EFFECTIVE UPON
SIGNATURE BY THE CITY MANAGER AND THE DADE COUNTY POLICE
BENEVOLENT ASSOCIATION; AUTHORIZING THE CITY MANAGER TO DO
ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS
RESOLUTION; AND PROVIDING AN EFFECTIVE DATE.
A motion for approval was offered by Commissioner Holzberg, and seconded by
Commissioner Joel. The motion for approval passed unanimously and
Resolution No. 2006-31 was adopted.
3. CITY COMMISSION IN ITS CAPACITY AS THE AVENTURA CITY OF
EXCELLENCE SCHOOL BOARD OF DIRECTORS:
ORDINANCE - FIRST READING - PUBLIC INPUT: - Mr. Wolpin read the
following resolution by title:
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE
ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR
THE A VENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR
2006/07 (JULY 1 - JUNE 30), 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 ENCUMBRANCES;
PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE
DATE.
A motion for approval was offered by Commissioner Joel, and seconded by
Commissioner Holzberg. Mr. Soroka reviewed the highlights of the budget
document. Mayor Gottlieb opened the public hearing. There being no speakers,
the public hearing was closed. The motion for approval passed unanimously by
roll call vote.
4. ADJOURNMENT: There being no further business to come before the Commission
at this time, after motion made, seconded and unanimously passed, the meeting
adjourned at 9:40.
Teresa M. Soroka, MMC, City Clerk
Approved by the Commission on
Anyone wishing to appeal any decision made by the City Commission with respect to any matter considered at a 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.
2
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A':!he City of
..t'\..ventura
a
...../
MINUTES
COMMISSION WORKSHOP MEETING
MAY 18, 2006
Aventura Government Center
19200 W. Country Club Drive
Aventura, Florida 33180
CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Susan
Gottlieb at 9:40 a.m. following the 9 a.m. Commission Meeting. Present were
Commissioners lev Auerbach, Bob Diamond, Billy Joel, Harry Holzberg, Michael Stern,
Vice Mayor Luz Urbaez Weinberg, Mayor Gottlieb, City Manager Eric M. Soroka, City
Clerk Teresa M. Soroka and City Attorney David M. Wolpin. As a quorum was
determined to be present, the meeting commenced.
(Items taken out of order)
4. CITY MANAGER REVIEW (Commissioner Joel): Commissioner Joel submitted a
recommended compensation package for the City Manager.
CITY MANAGER SUMMARY: Consensus to approve recommendation which
included the following compensation: 1) Annual stipend of $9,500 for Charter
School operations oversight; 2) Increase life insurance coverage from 100% to
200% of his salary; and 3) Net $12,500 bonus.
Commissioner Stern left the meeting at this time.
3. LIBRARY RENOVATION UPDATE (City Manager): Miami-Dade County Library
Capital Development Coordinator Julio Castro presented conceptual drawings of the
Northeast Library renovations, noting that the process would probably take at least
2-3 years.
CITY MANAGER SUMMARY: Commission expressed concern as to the timetable
for completion and requested the City Manager to contact the County Manager and
Commissioner Sally Heyman in an effort to expedite the process.
2. EX PARTE COMMUNICATIONS (Commissioner Diamond): Commissioner
Diamond suggested that the City's current regulations regarding ex parte
communications be amended to prohibit discussion by the Commission with
members of the public once a zoning application has been filed.
CITY MANAGER SUMMARY: Consensus to table this matter to the June Workshop
Meeting.
1. CAPITAL IMPROVEMENT PROGRAM 2006-2011 (Citv Manaqer): Mr. Soroka
reviewed the proposed plan.
CITY MANAGER SUMMARY: Consensus to proceed with placement on the June
Commission agenda.
It was the consensus of the Commission to change the June Workshop meeting to
June 9th at 9 a.m. and to change the September regular meeting to September 12,
2006 at 6 p.m.
5. ADJOURNMENT: There being no further business to come before the Commission
at this time, after motion made, seconded and unanimously passed, the meeting
adjourned at 11 :35 a.m.
Teresa M. Soroka, MMC, City Clerk
Approved by the Commission on
Anyone wishing to appeal any decision made by the City Commission with respect to any matter considered at a 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.
2
---"T"""----- _'.-,-___..._.._.__._.___..'...._ ..._n___
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
DATE:
TO:
FROM:
SUBJECT: Recommendation to Re-Appoi Craig D. Shapiro to the Board of
Trustees of the Police Officers Retirement Plan
June 6, 2006 City Commission Meeting Agenda Item ~-B
RECOMMENDATION
It is recommended that the City Commission adopt the attached Resolution re-
appointing Craig D. Shapiro as a member of the Board of Trustees of the Police
Officers Retirement Plan.
BACKGROUND
The Police Officers Retirement Plan Ordinance provides for the City Commission to
appoint two (2) legal residents of the City from a list provided by the City Manager to the
Police Officers Retirement Plan Board of Trustees. The Trustees serve a term of two
years. Mr. Shapiro was selected in April of 2004. He has been an active member of
the Board.
If you have any questions, please feel free to contact me.
EMS/act
Attachment
CC01490-06
RESOLUTION NO. 2006-_
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, PROVIDING FOR THE
REAPPOINTMENT BY THE COMMISSION OF A MEMBER
TO THE BOARD OF TRUSTEES OF THE POLICE
OFFICERS' RETIREMENT PLAN; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, Ordinance No. 2004-07 established a Police Officers' Retirement
Plan; and
WHEREAS, in accordance with the provisions of Ordinance No. 2004-07, two
members of the Board of Trustees of the Police Officers' Retirement Plan shall be
appointed by the City Commission from a list provided by the City Manager, each of
whom shall serve for a term of two years from date of appointment; and
WHEREAS, the City Commission wishes to provide for the reappointment of a
member to the Police Officers' Retirement Plan due to the expiration of his current term.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Section 1. The City Commission hereby reappoints Craig D. Shapiro to serve
as one of its appointees to the Board of Trustees of the City of Aventura Police Officers'
Retirement Plan, for a two-year term from the date of adoption of this resolution.
Section 2. This Resolution shall become effective immediately upon its
adoption.
The foregoing Resolution was offered by Commissioner
moved its adoption. The motion was seconded by Commissioner
and upon being put to a vote, the vote was as follows:
who
Commissioner Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Vice Mayor Luz Urbaez Weinberg
Mayor Susan Gottlieb
Resolution No. 2006-_
Page 2
PASSED AND ADOPTED this 6th day of June, 2006.
SUSAN GOTTLIEB, MAYOR
ATTEST:
TERESA M. SOROKA, MMC
CITY CLERK
APPROf D AS T,9"lEGAL SUFFICIENCY:
CITY ATTORNEY
/tms
CITY OF AVENTURA
CITY MANAGER'S OFFICE
MEMORANDUM
TO: City Commission
FROM:
BY: s Manager
DATE: May 17, 2006
SUBJECT: Recommendation - Work Authorization No. 01-0103-075
Professional Design Services for Yacht Club Drive Improvements
Project
June 6, 2006 City Commission Meeting Agenda Item '5 -c2
Recommendation
It is recommended that the City Commission adopt the attached Resolution awarding
Work Authorization No. 01-0103-075 to Craven Thompson and Associates, Inc. for
Professional Design Services for roadway resurfacing improvements to Yacht Club
Drive from NE 213th Street to the Point at Waterways for an amount of $53,300. This
project is included in the Capital Improvements Program for the 2006/07 fiscal year.
Backaround
The project is to be designed in accordance with the City's Capital Improvement
Program approved by the City Commission. In particular, design plans will address
asphalt resurfacing improvements for Yacht Club Drive. The cost includes services
pertaining to survey, civil design, permitting, bidding, and construction services.
If you have any questions or need any additional information, please feel free to contact
me.
WORK AUTHORIZATION NO. 01-0103-075
The City of Aventura has requested Work Authorization No. 01-0103-075 as provided for in the
Agreement between the City of Aventura and Craven Thompson and Associates, Inc. and
approved by the City Commission on July 3, 2001.
This Work Authorization No 01-0103-075 provides for technical services in accordance with
Articles 3, 4, 6, 7 and 8 of the Agreement as further detailed in the scope of services in Exhibit A.
Payment for such services shall be in accordance with Article 5 of the Agreement.
Design Phase
Survey................................................................................................................... $16,800.00
Prepare Design Drawings .......................................................... .......... ................. $ I 1,500.00
Project Management.................................................................................................. $500.00
Total Design Phase ............................................................................................ $28,800.00
Permitting Phase
Prepare and Process Permits.... .................. ....................................................... ... ... $2,000.00
Total Permitting Phase......................................................................................... $2,000.00
Bidding Phase
Prepare Bid Documents.......................................................................................... $3.000.00
Total Bidding Phase ............................................................................................. $3,000.00
Construction Phase
Daily Site Visits (based on 90 day const)...............................................................$14,500.00
Project Closeout Documentation................................. ............................................. $3.000.00
Total Construction Phase..................................................................................... $17,500.00
Reimbursable Expenses
Printing, Graphics, Communications ..... .......................... ... ... ......... ...... ............ .......... $500.00
Geotechnical........................................................................... ............... ............... .... $1 ,000.00
Couriers, Express Mail, Etc. .................................................................................. ...... $500.00
Total Reimhursable Expenses ...............................................................................$2,000.00
Total Estimated Labor Expenses are ......................................................................$51,300.00
Total Estimated Reimbursable Expenses are............................................................$2,000.00
The time period for this work authorization will be:
Design Phase ............................................................ 120 Days
Permitting Phase ............ ......................... ....... ... ..........60 Days
Bidding Phase ................................. ............................ 75 Days
Construction Services Phase (estimate).................... 120 Days
BY
BY
City Clerk
City Manager
Teresa M. Soroka. MMC
Eric M. Soroka. lCMA-CM
day of
,2006
APPROVED AS TO FORM
BY
Notice to Proceed
Yes
No
City Attorney
Weiss Serota & Helfinan, P.A.
Project loitiation Date
RECOMMENDED through its
Capital Projects Manag5? I
BY (2... C, '-.c T-U~
Capital Projects Manager
Antonio F. Tomei
11 dayof ~ ,2006
EXHIBIT "A"
Consultant shall prepare roadway milling, resurfacing and pavement marking drawings for Yacbt
Club Drive from NE 34th Ave to the entrance to the Point at Waterways, approximately 2,800
lineal feet in length. Our scope of service shall include surveying, engineering design and
construction services. Consultant will more specifically perform the following:
. Prepare Design Survey to include the following:
o Establish horizontal control and baseline of survev.
This will be accomplished through conventional field traversing based on
existing control in the adjacent streets and properties.
Baseline control points will be set in order to obtain locations, cross sections and
topography sufficient to prepare I "=30' scale maps. The baseline will extend
along the route as noted above. Baseline survey points will be set at 500 foot
stations, at all changes in direction, and at street intersections. Reference points
will be set for ease of baseline replacement during construction.
o Recover and establish vertical control points (benchmarks).
Datum will be in National Geodetic Vertical Datum (NGVD) of 1929.
Benchmarks will be set at the 500-foot stations noted above.
o Calculate plats and rights-of-way for base map.
CT &A will calculate the rights-of-way, lot lines, and platted easements. These
calculations and line work will be used as a base for all future mapping efforts.
o Locate right-of-wav and/or property corners and calculate "best fit" location of
platted lands and rights-of-wav.
This office will field locate all existing right-of-way monumentation and property
corners along the design route and determine the best location or adjustment of
the rights-of-way and property parcels.
o Obtain location and topographv within the limits of the proiect.
We will locate visible fixed improvements (excluding trees) and topography in
order to indicate sufficient detail for preparation of the I "=30' scale design
survey. This data will include up to 10 feet outside of the right-of-way at all
driveways and street intersections.
o Provide cross-sections of route at 100-foot intervals.
We will establish 100 foot stationing along the route and obtain elevations of
existing physical features (cross-sections) to include all changes in elevation.
o Utility Locations.
This task will consist of locating the visible utilities along the route.
Underground location will not be performed.
o Obtain elevations of rims of existing storm and sanitarv sewer svstems.
We will locate and obtain elevations of existing rims.
o Pavement Markings.
We will obtain locations of exiting pavement markings.
o Preoare desil!ll survev base map in AutoCAD format of all information noted
above.
Tbis task will include all survey-based data collected through the tasks as noted
above. The software used will be Land Development Desktop by AutoDesk.
Symbols will be used for most locations and enhanced, where needed, with labels
to indicate features. The deliverables will be electronic ftIes of the base data in
plan view. The base map will be in one overall electronic file and a CD provided
of the file.
. Prepare roadway reswfacing and pavement marking plans.
. Prepare Engineers Cost Estimate for the proposed improvements.
. Prepare and submit construction permit applications.
. Process permit applications through agencies.
. Prepare technical specification for the inclusion into the City's Bid package.
. Miscellaneous coordination with agencies, franchise utilities, and/or City.
. Construction services, including periodic observation of the work to assure conformance
with specifications and drawings.
RESOLUTION NO. 2006-
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, AUTHORIZING THE CITY MANAGER
TO EXECUTE THE ATTACHED WORK AUTHORIZATION NO.
01-0103-075 FOR PROFESSIONAL DESIGN SERVICES FOR
THE YACHT CLUB DRIVE EASTBOUND AND WESTBOUND
ROAD RESURFACING IMPROVEMENTS PROJECT BY AND
BETWEEN THE CITY OF AVENTURA AND CRAVEN
THOMPSON AND ASSOCIATES, INC.; AND PROVIDING AN
EFFECTIVE DATE.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Section 1. The City Manager is hereby authorized to execute the attached
Work Authorization No. 01-0103-075 ($53,300.00) for professional design services by
and between the City and Craven Thompson and Associates, Inc.
Section 2. That the City Manager is authorized to do all things necessary to
carry out the aims of this Resolution.
Section 3. This Resolution shall become effective immediately upon its
adoption.
The foregoing Resolution was offered by
, who moved its
adoption. The motion was seconded by
, and upon being put to a
vote, the vote was as follows:
Commissioner
Commissioner
Commissioner
Commissioner
Commissioner
Vice Mayor
Mayor
Zev Auerbach
Bob Diamond
Harry Holzberg
Billy Joel
Michael Stern
Luz Urbaez Weinberg
Susan Gottlieb
Resolution No. 2006-_
Page 2
PASSED AND ADOPTED this 6th day of June, 2006.
SUSAN GOTTLIEB, MAYOR
ATTEST:
TERESA M. SOROKA, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
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CITY ATTORNEY
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Eric M. Soroka, ICMA-CM, Ci
DATE: May 30, 2006
SUBJECT: Bid No: 06-05-26-2- Seawall Repairs at Williams Island Boulevard and
Yacht Club Drive
June 6, 2006 City Commission Meeting Agenda Item 1)- j)
RECOMMENDATION
It is recommended that the City Commission approve the attached Resolution awarding
Bid No. 06-05-26-2, Seawall Repairs at Williams Island Boulevard and Yacht Club Drive
to the low bidder, CEM Enterprises, Inc. for the price of $159,830.
BACKGROUND
This bid is comprised of a project included in the CIP for this fiscal year that includes
repairs to the seawall at Yacht Club Drive and repairs to the seawall at Williams Island
Boulevard due to hurricane damage.
In accordance with the City's Purchasing Ordinance, bids for the project were solicited,
advertised, and opened on May 26, 2006. The City received two (2) bids for the project
as follows:
CEM Enterprises, Inc.
CMA Corporation.
$159,830
$284,502
Staff has reviewed the bid results and recommends award to the low bidder. The work
is scheduled to be completed within ninety days from notice to proceed.
If you have any questions, please feel free to contact me.
EMS/act
Attachment
RESOLUTION NO. 2006-_
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF AVENTURA, FLORIDA AWARDING AND LETTING A
BID/CONTRACT FOR BID NO. 06-05-26-2, SEAWALL
REPAIRS AT WILLIAMS ISLAND BOULEVARD AND YACHT
CLUB DRIVE TO CEM ENTERPRISES, INC. AT THE BID
PRICE OF $159,830; AUTHORIZING THE CITY MANAGER TO
EXECUTE ASSOCIATED CONTRACTS; AUTHORIZING THE
CITY MANAGER TO TAKE NECESSARY AND EXPEDIENT
ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION;
PROVIDING FOR THE APPROPRIATION AND ALLOCATION
OF FUNDS FOR SAID BID AWARD; AND PROVIDING FOR
AN EFFECTIVE DATE.
WHEREAS, the City Manager has, pursuant to the various laws of the State of
Florida and the Code of the City of Aventura, properly solicited and accordingly
accepted bids for BID NO. 06-05-26-2, Seawall Repairs at Williams Island Boulevard
and Yacht Club Drive; and
WHEREAS, sealed bids have been submitted to and received by the City
pursuant to the City's Invitation to Bid/Notice to Bidders, specifications, proposals, and
requirements for the project/work as cited above; and
WHEREAS, staff has determined that CEM Enterprises, Inc., has submitted the
lowest responsible and responsive bid for said project/work; and
WHEREAS, the City Commission, upon the recommendation of the City
Manager, is therefore desirous of awarding said bid/contract to said lowest responsible
and responsive bidder;
NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA:
Section 1: That bid/contract for BID NO. 06-05-26-2, Seawall Repairs at
Resolution No. 2006-_
Page 2
Williams Island Boulevard and Yacht Club Drive is hereby awarded to CEM Enterprises,
Inc. in the amount of $159,830.
Section 2: The City Manager is hereby authorized to execute, on behalf of the
City, a contract by and between the parties embodying the terms, conditions,
specifications as set forth in the subject Invitation to Bid/Notice to Bidders, bid
specifications, bid proposal and bid requirements, and said parties shall execute said
prepared contract on behalf of the City.
Section 3: That the City Manager is hereby authorized and requested to take
all necessary and expedient action to carry out the aims of this Resolution in awarding
this bid/contract.
Section 4: That the funds to be allocated and appropriated pursuant hereto
and for the purpose of carrying out the tenets of this Resolution shall be from the
General Fund Capital Budget Line Item No. 001-9001-590-5904 in the amount of
$59,830 and Stormwater Utility Fund Line Item No. 410-5001-538-6303 in the amount
of $100,000.
Section 5: This Resolution shall be effective immediately upon its adoption.
The foregoing resolution was offered by Commissioner
moved its adoption. The motion was seconded by Commissioner
upon being put to a vote, the vote was as follows:
Commissioner Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Vice Mayor Luz Urbaez Weinberg
Mayor Susan Gottlieb
, who
, and
Resolution No. 2006-_
Page 3
PASSED AND ADOPTED this 6h day of June, 2006.
SUSAN GOTTLIEB, MAYOR
ATTEST:
TERESA M. SOROKA, MMC
CITY CLERK
APPROVED AS TO LEG~ SUFFICIENCY:
y~
CITY ATTORNEY
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SECTION 00410
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BID FORM
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THIS BID IS SUBMITTED TO:
City of A ventura
19200 West Country Club Drive
Aventura, Florida 33180
BID FOR: Seawall Repairs at Williams Island Boulevard and Yacht Club Drive
BID No: 06~05~26~2
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The undersigned BIDDER proposes and agrees, if this Bid is accepted, to enter into an agreement with The
City of A ventura in the form included in the Contract Documents to perform and furnish all Work as
specified or indicated in the Contract Documents for the Contract Price and within the Contract Time
indicated in this Bid and in accordance with the other terms and conditions of the Contract Documents.
1.
BIDDER accepts all of the terms and conditions of the Advertisement or Invitation to Bid and
Instructions to BIDDER'S. including without limitation those dealing with the disposition of Bid
Security. This Bid will remain subject to acceptance for 180 days after the day of Bid opening.
BIDDER agrees to sign and submit the Agreement with the Bonds and other documents required t.,
the Bidding Requirements within ten days after the date of City's Notice of Award.
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[n submitting this Bid, BIDDER represents, as more fully set forth in the Agreement, that
(a) BIDDER has examined copies of all the Bidding Documents and of the following Addenda
(receipt of all which is hereby acknowledged.)
Addendum No.
Addendum No.
Addendum No.
Addendum No.
1
Dated: 5/22/06
Dated:
Dated:
Dated:
(b) BIDDER has familiarized themselves with the nature and extent of the Contract Documents,
Work, site, locality, and all local conditions and Law and Regulations that in any manner
may affect cost, progress, performance or furnishing of the Work.
(c) BIDDER has studied carefully all reports and drawings of subsurface conditions and
drawings of physical conditions.
(d) BIDDER has obtained and carefully studied (or assumes responsibility for obtaining and
carefully studying) all such examinations, investigations, explorations, tests and studies (in
addition to or to supplement those referred to in (c) above) which pertain to the subsurface
or physical conditions at the site or otherwise may affect the cost, progress, performance, or
furnishing of the Wark at the Contract Price, within the Contract Time and in accordance
with the other terms and conditions of the Contract Documents, and no additional
examinations, investigations, explorations, tests, reports or similar information or data are
or will be required by BIDDER for such purposes.
(e) BIDDER has reviewed and checked all information and data shown or indicated on the
Contract Documents with respect to existing Underground Facilities at or contiguous to the
Seawall Repairs at Wdliams Island Boulevard &
Yacht Club Drive
City of A venrura Bid No. 06~05-26-2
CTA Project No. Ol~O103.061
00410 - 1
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site and assumes responsibility for the accurate location of said Underground Facilities. No
additional examinations, investigations, explorations, tests, reports or similar information or
data in respect of said Underground Facilities are or will be required by BIDDER in order
to perform and furnish the Work at the Contract Price, within the Contract Time and in
accordance with the other terms and conditions of the Contract Documents.
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(f)
BIDDER has correlated the results of all such observations, examinations, investigations.
explorations, tests, reports and studies with the terms and conditions of the Contract
Documents.
(g) BIDDER has given Consultant written notice of all conflicts, errors, discrepancies that it
has discovered in the Contract Documents and the written resolution thereof by Consul tant
is acceptable to BIDDER.
(h)
This Bid is genuine and not made in the interest of or on behalf of any undisclosed person.
firm or corporation and is not submitted in conformity with any agreement or rules of any
group, association, organization, or corporation: BIDDER has not directly or indirectly
induced or solicited any other BIDDER to submit a false or sham Bid; BIDDER has not
solicited or induced any person, firm or corporation to refrain from bidding: and BIDDER
has not sought by collusion to obtain for itself any advantage over any other BIDDER or
over the City.
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3. BIDDER understands and agrees that the Contract Price is lump sum to furnish and install all of the
Work complete in place. The Schedule of Values is provided for the purpose of Bid Evaluation and
when initiated by the City, the pricing of change orders. Contractor's price will not be adjusted to
reflect any deviation from the .schedule Of Values, except to the extent that the City changes the
scope of Project after the Contract Date.
As such the Contractor shall furnish all labor, materials, equipment, tools superintendence and
services necessary to provide a complete in place Project for the Bid Price of:
ONE HUNDRED FIFTY NINE THOUSAND. ETr.HT HtmnRFn TRTRTV I1Qtt^RS
dollars and
ZERO
cents LUMP SUM
(Written Total Bid Price - From Schedule Of Values)
,
BIDDER agrees that the work will be complete in full within 90 calendar days from the date
stipulated in the Notice to Proceed.
Seawall Repairs at Williams Island Boulevard &
Yacht Club Dri ve
City of Aventura Bid No. 06.05-26-2
eTA Project No. 01-0103.061
00410- 2
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4.
Communications concerning this Bid shall be addressed to:
BIDDER:
Address:
CEM ENTERPRISES INC
1757 BENBOW COURT
APOPKA, FL 32703
407-884-9148
407-884-2972
CHARLES MEEKS
to'
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Telephone
Facsimile Number
Attention:
5. The terms used in this Bid which are defined in the General Conditions of the Construction Contract
included as part of the Contract documents have the meanings assigned to them in the General
Conditions.
SUBMITTED THIS DAY MAY
~, 20 06
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Seawall Repairs at Williams Island Boulevard &
Yacht Club Drive
City of Aventura Bid No. 06-05-26-2
CTA Project Noo 01001030061
00410 - 3
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SCHEDULE OF VALUES
FOR LUMP SUM
CONTRACT
GENERAL REQUIREMENTS
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BASE BID
Item
Quantity
Description
Unit
Unit Price
Extended Cost
/
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2
GENERAL
General Conditions LS $ 20,000.00 $ 20,000.00
Mobilization LS $ 20,000.00 $
20,000.00
Maintenance of Traffic LS $ 5,000.00 $ 5,000.00
3
YACHT CLUB DRIVE DRAINAGE IMPROVEMENTS
187 12" HDPE Drainage Pipe LF $ 90.00jLF $ 16,830.00
2 3 Yard Drains EA $ 5,000.00 EAS 15,000.00
3 Connect to Existing Drainage Structure EA $ 3,000.00 EA$ 3,000.00
4 Regrade & Restore Existing Swale Area LS $ 16,000.00 $ 16,000.00
5 Pavement/Curb Restoration LS $ 7,000.00 $ 7,000.00
Seawall RepairS at Williams Island Boulevard &
Yacht Club Drive
City of A ventura Bid No. 06-05-26-2
CTA Projecr No. 01-0103.061
00410 - 4
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YACHT CLUB DRIVE SEAWALL REPAffiS
8
Repair Existing Pile
EA
$ 3,000.00 EA$ 24,000.00
WILLIA-I\IS ISL~"ID BOULEVARD SEAWALL REPAIRS
Repair Existing Seawall Install
2
Replace Existing Handrail
80
TOTAL VALUE OF BID
Seawall Repairs at Williams Island Boulevard &
Yacht Club Drive
City of Avenrura Bid No. 06-05-26-2
CTA Project No. 01-0103.061
$
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$ 25,000.00
$ 25,000.00
$
100.00/LF$ 8,000.00
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SIGNATURE PAGE FOR A CORPORATION
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By:
CEM ENTERPRISES INC
(Corporation Name)
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By:
A FLORIDA CORPORATION
~ (State of Incorporation)
(Name of Person Authorized to Sign)
CHARLES MEEKS, PRESIDENT
(Title)
(Corporate Seal)
Attest: ~~
Business address:
1757 BENBOW COURT
APOPKA. FL 17701
Phone No:
407-884-9148
Facsimile No: 407-884-2972
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Seawall Repairs at Williams Island Boulevard &
Yacht Club Drive
City of Aventura Bid No. 06-05-26-2
eTA Project No. 01-0103.061
00410 - 8
(President)
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CERTIFICATE OF AUTHORITY
(IF CORPORATION)
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STATE OF FLORIDA
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COUNTY OF ORANGE
I HEREBY CERTIFY that a meeting of the Board of Directors of the
rFM FN~FRPRTSE5 INC
a corporation existing under the laws of the State of FLORIDA
20 , the following resolution was duly passed and adopted:
, held on
MAY 25. 2006
"RESOLVED, that, as President of the Corporation. be and is hereby authorized to execute the Bid dated,
MAY 26 , 20.llfi.-- ' to the City of Aventura and this corporation and that their execution
thereof, attested by the Secretary of the Corporation, and with the Corporate Seal affixed, shall be the ofticial
act and deed of this Corporation."
I further certify that said resolution is now in full force and effect.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the corporation this
25 , day of MAY , 20~
Secretary: u..,.j ~
I\(Stt:AL)
Seawall Repairs at \Villiams Island Boulevard &
Yach, Club Drive
City of Aventura Bid No. 06-05-26-2
CTA Project No. 01-0103.061
00410 - 10
CITY OF AVEN ruRA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Eric M. Soroka, ICMA-CM, City
DATE: May 22,2006
SUBJECT: Resolution Adopting in Principle the Capital Improvement Program
Document 2006/07 to 2010/2011
June 6, 2006 City Commission Meeting Agenda Item ; E
RECOMMENDATION
It is recommended that the City Commission adopt the attached Resolution adopting, in
principle, subject to annual revision and authorization, the Capital Improvement
Program for 2006/07 to 2010/011.
BACKGROUND
The 2006/07 to 2010/11 Capital Improvement Program document was reviewed at the
May Commission Workshop Meeting.
If you have any questions, please feel free to contact me.
EMS/act
Attachment
CC01495-06
RESOLUTION NO. 2006-_
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, ACCEPTING AND
ADOPTING IN PRINCIPLE, SUBJECT TO ANNUAL
REVISION AND AUTHORIZATION, THE CITY OF
AVENTURA CAPITAL IMPROVEMENT PROGRAM
DOCUMENT FOR FISCAL YEAR 2006/07 TO 2010/11
AUTHORIZING THE CITY MANAGER TO DO ALL THINGS
NECESSARY TO CARRY OUT THE AIMS OF THIS
RESOLUTION; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Capital Improvement Program document for fiscal years
2006/07 to 2010/11, attached hereto was presented and recommended to the City
Commission of the City of Aventura by the City Manager as a long term plan of
proposed capital expenditures, the means and methods of financing the projects and
an action plan for the implementation of the projects; and
WHEREAS, the City Commission recognizes the need to adopt a Capital
Improvement Program to address Beautification and Parks, Transportation, Drainage
and Infrastructure Improvements, Public Buildings and Facilities, Information
Technology and Capital Equipment Purchase and Replacement which represents a
commitment by the community toward achievement and maintenance of a desirable
high quality of life for all residents; and
WHEREAS, the City Commission recognizes the need to formulate a Capital
Improvement Program which adopts a sound financing plan.
WHEREAS, the City Commission has reviewed the Capital Improvement
Program document at a public meeting of the City Commission and wishes to adopt
said document in concept.
Resolution No. 2006-_
Page 2
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Section 1. The City Commission hereby accepts and adopts in principle,
subject to annual revisions and authorization, the City of Aventura Capital Improvement
Program document for fiscal years 2006/07 to 2010/11 attached hereto and
incorporated herein as specifically as if set out at length herein.
Section 2. The City Manager be and the same is hereby authorized to do all
things necessary and expedient in order to carry out the aims of this Resolution.
Section 3. This Resolution shall take effect immediately upon adoption.
The foregoing Resolution was offered by Commissioner
, who
moved its adoption. The motion was seconded by Commissioner
, upon
being put to a vote, the vote was as follows:
Commissioner Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Vice Mayor Luz Urbaez Weinberg
Mayor Susan Gottlieb
Resolution No. 2006-_
Page 3
PASSED AND ADOPTED this 6th day of June, 2006.
SUSAN GOTTLIEB, MAYOR
ATTEST:
TERESA M. SOROKA, MMC
CITY CLERK
APPROVE~L SUFFICIENCY:
fr
CITY ATTORNEY
------_._._._._..,~.~.....--~-_.''"_. --~.._...._.._.._'- ...--.--..--- -- ...--"".-- ---
City of A ventura
Capital Improvement Program
In Brief
2006/07 - 2010/11
CIP IN BRIEF
2006 - 2011
This document has been prepared by the City of Aventura to provide important information to the public. This
briefing is a summarized version of the 2006.2011 Capita/Improvement Program document.
This document represents an update of the CIP that was originally prepared for the five
year cycle of 2005 to 2010. The update process is important for the CIP to become a
continuing and ongoing planning/implementation process. The last four years of last
year's program were reevaluated in light of unanticipated needs, cost revisions, new
project priorities and the financial condition of the City. In addition, the CIP was updated
to add new projects in the fifth year (2010111) to complete the cycle. Projects included
within the framework of the program were based on input from Commissioners, staff,
City consultants and citizens.
The primary goal of the Capital Improvement Program is to develop a long - term plan of
proposed capital expenditures, the means and methods of financing, and a schedule of
priorities for implementation. The program forms the foundation for governmental
participation in the development process and represents a commitment by the community
toward the achievement and maintenance of a desirable high quality of life.
Major emphasis was placed on the following projects:
· Waterways Park Development
· Transportation, Street Lighting & Safety Improvements
· Stormwater Drainage Improvements
· Citywide Beautification Improvements
· Park Maintenance Projects
.
It is significant to note that the funding plan has little financial impact on residents and
the community. Importantly, it continues to establish an ongoing mechanism to address
the City's infrastructure needs. No increase in the operating ad valorem tax rate is
recommended during the five year period.
3,700,000
2,890,300
1,040,000
540,000
326,500
CIP In Brief
1
OVERVIEW OF RECOi\I:VIENDED PROJECTS
The proposed 2006 - 2011 Capital Improvement Program includes 21 projects in 5
functional categories with a total value of $13,552,298. The following represents the
percentage of total funding that each functional category has been allocated:
Beautification & Parks Facilities (34%), Transportation, Drainage and Infrastructure
Improvements (28%), Capital Equipment Purchase and Replacement (20%),
Information/Communication Technology (17%) and Public Buildings and Facilities
Improvements (1%).
The following table presents a summarized breakdown of the costs of the various projects
recommended for funding categorized by major function for each of the five years
covered by the Capital Improvement Program.
Pro~ram
Beautification & Parks Facilities $
Capital Improvement Program
2006/07 -20 I 0111
Summary By Function
2006/07 2007/08 2008/09 2009/10 2010/11 TOTAL
4,492,000 $ 64,500 $ 10,000 $ $ $ 4,566, SOD
1,625,300 680,000 735,000 400,000 490,000 3,930,300
27,000 0 0 0 0 27,000
604,750 463,000 448,000 385,000 398,000 2,298,750
550,160 621,668 461,050 563,860 533,010 2.729,748
7,299,210 $ 1,829,168 $ 1,654,050 $ 1,348,860 $ 1,421,010 $ 13,552,298
Transportation, Drainage &
Infrastructure
Public Buildings & Facilities
Infonnation/Communlcatlon
Technology
Capital Equipment
Totals
$
Capital Equipment
20%
Transportation,
Drainage &
Infrastructure
28%
Beautification & Parks
34%
Information Technology
17%
Public Buildings
1%
CIP In Brief
2
SlJi\Ii\L\RY OF PIW.JEerS BY LOCATlO:\ A:\D YE,\R
The following outlines the major projects by location and the year they are proposed to
be funded:
Capital Improvement Program
2006/07-2010/11
Summary By Location
Beautification Transportation Street Drainage Park Facilities
Location Improvements Improvements Lighting Improve Improve Improve
Founders Park Improvements 2006-2008
Waterways Park Development 2006107
Country Club Drive Tennis Court 2006/07
NE 29th Avenue Improvements 2010/11 2006/07
Miami Gardens Drive Improvements 2006/07 2006/07
NE 209 & Biscayne Blvd MediaD 2006/07
Yacbt Club Drive 2006/07
NE 190the Street Improvements 2008/09 2007/08
NE 29th Place 2007108
Yachl Club Way 2007108
NE 207th Street 2007108
Hospital District 2009/10
Williams Island Road 2008/09
Traffic Video Monitoring System 2006-2010
NE 34th Avenue 2010/11
Countdown Pedestrian Signals 2006/07
NE 213th Street Outfall 2006/07
Improvements
Community Center Improvements 2006107
Sll:\I'L\RY OF :\lA.IOR REYlSIONS
The following represents the significant revisions or modifications to the proposed CIP
compared to the prior document:
. Added Country Club Drive Tennis Court Improvements from the previous year
- $70,000.
. Added NE 29th Place, Yacht Club Way, NE 29th Avenue and NE 34th Avenue
Road Resurfacing- $555,000.
. Added Countdown Pedestrian Walkway Signals throughout the major
intersection - $96,300.
. Added Community Center Improvements - $27,000.
. Added Founders Park Improvements - $4,500.
CIP In Brief
3
eAPIT At I'\]PROYEMEyr PROGRA\12006 - 2011
HIGHLIGHTS
. Development and construction of the expanded 7 acre Waterways Park facility on
NE 213th Street.
. A total of $257,000 in improvements to Founders Park that includes a water
splashpad play area.
. Expansion of $954,000 Traffic Video Monitoring Program which provides for the
installation of cameras at key intersections to allow the Police Department to
monitor and respond to traffic conditions.
. Utilizes a stormwater utility program to correct and improve drainage along
roadways for certain areas of the City. A total of $1,040,000 worth of
improvements will be completed during the five year period.
. Implementation of $60 I ,300 of transportation improvements that includes street
lighting for NE 29th Avenue and Miami Gardens Drive Extension. Installation of
countdown pedestrian walkway signals at key intersections and a new bus shelter
at NE 213 th Street.
. A total of $540,000 of Citywide beautification improvements is funded to
continue to fulfill our goal of being the most beautiful City in South Florida.
Major improvements include: Miami Gardens Drive Extension, Biscayne
Boulevard Median (NE 209-212 St) and NE 207th street (NE 34th Avenue
eastward to end).
. Road maintenance projects that total $1,335,000 to resurface asphalt and enhance
safety are included for NE 29th Place, Yacht Club Drive, Yacht Club Way,
Williams Island Road, NE I 90th Street, Hospital District, NE 29th Avenue and NE
34th Avenue.
. Provides the necessary equipment to continue to provide high quality and
effective police services
. Continues the implementation of technology improvements and management
information systems to enhance the productivity and efficiency of city operations.
. Ensures that the tools of production, vehicles, equipment and technology, are
available for city operations.
CIP In Brief
4
FUNDING PLAN SUMMARY
The following represents an overview of the major points of the recommended funding
plan:
I. Utilize "pay - as - you - go" financing through annual appropriations to fund the total
five year amount of$13,552,298. No additional debt is recommended.
2. Utilize funding from impact fees and grants in the amount of $1,568,010 to assist in
the funding ofthe Waterways Park and police equipment.
3. No increase in the operating ad valorem tax rate is recommended during the five year
period. However, if operating expenditures increase at a higher rate than expected,
unanticipated events reduce key revenue sources, or an unforeseen emergency occurs
during the five year period an operating ad valorem tax rate increase may be required.
It should be made clear that the funding plan is based on a series of projections and
assumptions. If events occur that revise the projections and assumptions, the
financing plan will have to be updated and amended.
The following table reflects the distribution of all proposed projects to the funding source
or mechanism, which is appropriate for funding the projects for each of the five years of
the program.
Capital Improvement Program
2006/07-2010111
Summary By Funding Source
Funding Source 2006/07 2007108 2008/09 2009/10 2010/11 TOTAL
General 3,122,310 1,017,868 847,250 827,560 818,000 6,632,988
Police Impact Fees 130,600 131,300 71,800 121,300 113,010 568,010
Stormwater Utility 640,000 250,000 50,000 50,000 50,000 1,040,000
Parks Development 1,000,000 0 0 0 1,000,000
Loan Proceeds 1,700,000 1,700,000
Transportation Fund 706,300 430,000 685,000 350,000 440,000 2,611,300
$ 7,299,210 $ 1,829,168 $ 1,654,050 $ 1,348,860 $ 1,421,010 $ 13,552,298
CIP In Brief
5
OVERVIEW FIVE YEAR FUNDING PLAN
This chart provides an overview of the funding plan for the General Fund including
projected revenues and expenditures over the next five years.
TABLE 3
RECAP OF AVAILABLE RESOURCES vs PROPOSED APPROPRIATIONS
GENERAL CAPITAL IMPROVEMENT PROGRAM
2006/07 2007/08 2008/09 2009/10 2010/11
TOTAL PROJECTED AVAILABLE RESOURCES $29,430,682 $30,479,612 $31,250,521 $32,416,208 $33,628.517
PROJECTED OPERATING EXPENDITURES 23.167,355 25,230,666 27,054.235 28,999.074 31,100,886
SUBTOTAL 6,263,327 5,248.946 4.196.285 3,417,135 2.527,631
LESS DEBT SERVICE REQUIREMENTS 2,250.000 2,250.000 2.250.000 2.250,000 2.250,000
TRANSFER TO GENERAL CAPITAL IMPROVEMENT
PROGRAM 4.013,327 2.998,946 1,946,285 1,167,135 277.631
BALANCE FROM PREVIOUS YEAR 9.500,000 10,391,017 12,372,095 13,471,131 13,810.705
TOTAL AVAILABLE RESOURCES FOR CIP 13,513,327 13,389.963 14.318.381 14.638,265 14.088,336
PAY-AS-YOU-GO PROPOSED APPROPRIATION - CIP 3,122.310 1.017,868 847,250 827,560 818,000
BALANCE IN CIP - END OF YEAR
$10.391,017 $12,372,095 $13,471,131 $13,810.705 $13.270.336
The City's finances remain strong and healthy over the five year period and no tax
increase is recommended.
$40,000,000
$35,000,000
$30,000,000
- - -
- -
-
- --=--
-
- -
--
-
- -
- -
Revenues
Expenditures
$25,000,000
-
$20,000,000
----CIP
Fund Balance
$15,000,000
-
$10,000,000
$5,000,000
-..
-..
-~--
$0
2006/07
200708
2008/09
2009/10
2010/11
ClP In Brief
6
2005/06 CAPITAL BUDGET
The following projects are scheduled for the fiscal year beginning October I, 2005 and
ending September 30, 2006:
Project
Amount
Waterways Park Development
$3,700,000
Citywide Beautification Improvements:
Miami Gardens Extension
Biscayne Boulevard Median (NE 209-212 St)
470,000
Founders Park Improvements
252,000
Drainage Improvements
NE 213th Street Outfall Update
Remove Weir Gate from NE 30th Avenue
640,000
Street Lighting Improvements:
Miami Gardens Drive
NE 29th Avenue
390,000
Yacht Club Drive Resurfacing
220,000
Traffic Video Monitoring System Program
279,000
Countdown Pedestrian Walkway Signals
96,300
Community Center Improvements
27,000
Country Club Drive Tennis Improvements
70,000
Information/Technology Improvements
604,750
Capital Equipment
550,160
Total Capital Projects Expenditures
$7,299,210
CIP In Brief
7
FIVE YEAR ESTIMATES
The following tables represent estimates ofrevenues and expenditures relating to the General
Fund during the five year period:
TABLE 1
PROJECTION OF RESOURCES AVAILABLE FOR GENERAL GOVERNMENT SERVICES
200512006 200612007 2007/2008 2008/2009 2009/10 2010/11
CURRENT YEAR REVENUES AVAILABLE FOR
GENERAL GOVERMENT SERVICES
AD VALOREM TAXES $14,005,032 $14.845,334 $15,587,601 $16,289.Q43 $17.022.050 $17,788.042 (a)
FPL FRANCHISE FEES 2,128,000 2,191,840 2.257,595 2,325,323 2,395,083 2,466,935 (b)
FRANCHISE FEES 310,000 319.300 328,879 338,745 348,908 359,375 (0)
UTILITY TAXES 5,655,000 5,824,650 5.999,390 6,179.371 6.364.752 6.555.695 (d)
CITY OCCUPATIONAL LICENSES 650,000 656,500 663,065 669.696 676.393 683,157 (,)
BUILDING RELATED REVENUE 1,300,000 1,200.000 850.000 500.000 500.000 500,000 (f)
STATE SHARED REVENUES-UNRESTRICTED 327,500 338,963 350,826 363,105 375,814 388,967 (g)
HALF CENT SALES TAX 1,599,000 1,654,965 1,712,889 1.772,840 1,834,889 1,899,110 (h)
CHARGES FOR SERVICES 884,000 914.940 946,963 980,107 1,014,410 1,049,915 (i)
FINES AND FORFEITURES 201,500 207,545 213.771 220,184 226,790 233,594 (j)
MIAMI GARDENS DRIVE EXTENSION 566,000
CHARTER SCHOOL LAND LEASE PAYMENTS 250,000 250,000 250.000 250,000 (k)
E911 REVENUES 182,000 187,460 193,084 198.876 204,843 (I)
MISC. REVENUES 50,000 50,000 50,000 50,000 50,000 50,000
INTEREST ON INVESTMENTS 115,000 115,000 119,025 123,191 127,503 131,965
COUNTY OCCUPATIONAL LICENSES 25000 25000 25000 25,000 25000 25000
TOTAL CURRENT YEAR REVENUES $27,816,032 $28,526,036 $29,542,464 $30,279,689 $31,410,467 $32,586.597
TRANSFERS FROM TRANSPORTATION FUND 629,535 651,203 673,732 697,050 721,185 746,164
TRANSFERS FROM SCHOOL FUND 30,000 33,000 34,155 35,350 36,588 37,868
TRANSFERS FROM STORMWATER UTILITY 212,353 220,443 229,261 238,431 247,969 257,887
TOTAL AVAILABLE $ 28,687,920 $ 29,430.682 $ 30,479,612 $ 31,250.521 $ 32,416,208 $ 33,628,517
TABLE 2
PROJECTION OF OPERATING EXPENDITURES FOR GENERAL GOVERNMENT SERVICES
DEPARTMENT 2005106 2006/07 2007108 2008109 2009(10 2010(11
City Commission $114,587 $ 116,879 $ 119,216 $ 121,601 $ 124,033 $ 126,513
Office of the City Manager 769,807 831,392 897,903 969,735 1,047,314 1,131,099
Finance Support Services 1,280,720 1,383,178 1,493,832 1,613,338 1,742,405 1,881,798
Legal 256,000 261,120 266,342 271,669 277,103 282,645
City Clerk 274,236 296,175 319,869 345,458 373,095 402,943
Public Safety 10,593,035 12,058,269 13,264,096 14,325,223 15,471,241 16,708,941
Community Development 1,812,516 1,712,516 1,590,955 1,554,593 1,491,777 1,426,448
Community Services 4,634,766 5,005,547 5,655,991 6,108,470 6,597,148 7,124,920
Non. Departmental 1 ,391 ,000 1 ,502,280 1622,462 1.744,147 1,874,958 2,015,580
TOTAL PROJECTED OPERATING EXPENDITURES
GENERAL GOVERNMENTAL SERVICES $ 21 , 126,667 $ 23,167,355 $ 25,230,666 $ 27,054,235 $ 28,999,074 $ 31,100,886
General Fund Transfer to 1999 Debt Service 1,365,000 1,365,000 1,365,000 1,365,000 1,365,000 1,365,000
General Fund Transfer to 2000 Debt Service 485,000 485,000 485,000 485,000 485,000 485,000
General Fund Transfer to 2002 Debt Service 400,000 400,000 400,000 400,000 400 000 400.000
TOTAL PROJECTED DEST SERVICE REQUIREMENTS 2,250,000 2,250,000 2,250,000 2,250,000 2,250,000 2,250,000
TOTAL PROJECTED EXPENDITURES $ 23376667 $ 25,417355 $ 27480,666 $ 29,304,235 $ 31,249,074 $ 33,350,886
CIP In Brief
CIP In Brief
CITY OF A VENTURA
CITY COMMISSION
Mayor Susan Gottlieb
Commissioner Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
CITY MANAGER
Eric M. Soroka
DEPARTMENT DIRECTORS
Weiss Serota Helfman Pastoriza Cole& Boniske, P.A., City Attorney
Harry M. Kilgore, Finance Support Services
Robert M. Sherman, Community Services
Teresa M. Soroka, City Clerk
Thomas Ribel, Police Chief
Joanne Carr, Planning Director
Mariano Fernandez, Building Director/Official
Dr. Katherine Bray Murphy, Charter School Principal
~
e
ecC~ 06-
f.JOJ
~/
CITY OF AVENTURA
COMMUNITY SERVICES DEPARTMENT
MEMORANDUM
TO:
City Commission
BY:
Eric M. Soroka, ICMA-CM, Ci anag
Robert M. Sherman, Director 0: Community service@
FROM:
DATE:
SUBJECT:
May 19, 2006
Founders Park Parking Lot Expansion Project
June 6th, 2006 City Commission Agenda Item No. 5, P
Recommendation:
The City Commission adopt a motion rejecting all bids for this project as set forth in
Section 2-256 (6) of the City Code as all compliant bids that were received were too
high. This project was advertised for bid three separate times; February 17, 2006, April
3, 2006 and May 5, 2006.
We can complete this project using individual firms who have time and material
contracts, and by directly purchasing fixtures, fencing and drainage structures from
suppliers for approximately $170,500.00, which is within the budget. It will take
approximately 75 days to finish this work.
Backaround:
The Founders Park parking lot expansion project was approved by the City Commission
and is included in the 2005-06 fiscal year budget documents at a cost of $175,000.00.
Bid plans and specifications were prepared by the City's consulting engineer and bids
were opened on February 17, 2006. Two bids were received, with the lowest bid being
$357,825.00. This bid was considered too high, and subsequently re-bid. Bids were
advertised again and were opened on April 3, 2006 and no bids were received. The
project was re-bid once again, and bids were opened on May 5, 2006. One bid was
received for $354,733.70 for this project.
We have requested firms that have time and material contracts with Aventura and other
cities to give us prices for each portion of the project, with the City acting as the general
contractor.
City Commission
May 19, 2006
Page 2
Pricina Summary:
Arrow Asphalt: $121,500.00
Paving, drainage, sidewalks, curbing, striping and re-Iocating shelter
Luke's Landscaping: $30,000.00
Landscaping and irrigation
Horsepower Electric: $9,000.00
Install lighting and electrical re-Iocations
Temporary fencing (direct purchase): $1,500.00
Drainage structures (direct purchase): $2,000.00
Lighting fixture and pole (direct purchase): $6,500.00
Total Estimated Cost: $170.500.00
RMS/gf
Attachments
RMS06029
CITY OF AVENTURA
810 TABULATION
FOUNDERS PARK PARIKING lOT EXPANSION
BID NO. (l6.O2-17-21
BID OPENING AT 2:00 PM ON FEBRUARY 17. 2006
Bas Bid _Bid _1 Propef Bid SChedule SUbs UsIed Bidder
Ad<nowIedged Bond of Values Qual. Stml
Development & Comm. 357.825.00 9.500.00 Yes Yes Yes Yes Yes
Group of Florida
Project Manual Pub4ic 4 COpies of Certifi<:aleof Coo1ificate of
100'- Entity Crime Bid Insurance Competencies
Affidavit
No Yes Yes No Yes
Base Bid _Bid Addendum 1 Propef Bid Schedule SUbsl.isted Bidder
Ad<_ Bond of Values aual. Stmt
Daren Group Corp. 424.000.00 27,000.00 Yes Yes No Yes Yes
Project Manual Public 4 Copies of Certifi<:aleol Certifi<:aleof
100'- Entity Crime Bid Insurance Competencies
Affidavit
No Yes Yes No Yes
CITY OF AVENTURA
BID TABULATION
FOUNDERS PARK PARIKING LOT EXPANSION
BID NO. 06-04-03-2
BID OPENING AT 2:00 PM ON APRil 3. 2006
Base Bid All. Bid 1 All. Bid 2 Addendum 1 Proper Bid Schedule Subs Listed Bidder
Acknowledged Bond of Values Qual. 8tmt.
Yes Yes Yes Yes Yes
Project Manual Public 4 Copies of Certificate of Certificate of
Inducted Entity Crime Bid Insurance Competencies
Affidavit
No Yes Yes No Yes
Base Bid All. Bid All. Bid 2 Addendum 1 Proper Bid Schedule Subs Listed Bidder
Acknowledged Bond of Values Qual.8tml.
Yes Yes No Yes Yes
Project Manual Public 4 Copies of Certificate of Certificate of
Induded Entity Crime Bid Insurance Competencies
Affidavit
No Yes Yes No Yes
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5G
RESOLUTION NO. 2006-_
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, APPROVING FIFTH
AMENDMENT TO EMPLOYMENT AGREEMENT
BETWEEN THE CITY MANAGER AND THE CITY OF
AVENTURA; PROVIDING MERIT BONUS; PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the Employment Agreement (the "Agreement") between the City
Manager and the City of Aventura (the "City") provides for an annual evaluation of the
performance of the City Manager in accordance with Section 1.4 of the Agreement; and
WHEREAS, the City Commission has conducted an evaluation of the City
Manager's performance and finds that the City Manager's performance is excellent; and
WHEREAS, the City Commission desires to grant a merit bonus and other
benefits to the City Manager.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Section 1. Effective June 6, 2006, the City Manager is hereby granted a net
bonus of $12,500.
Section 2. The Fifth Amendment to Employment Agreement, a copy of which
is attached hereto is hereby approved and the Mayor and City Clerk are hereby
authorized, in their respective capacities, to execute such Fifth Amendment to
Employment Agreement on behalf of the City.
Section 3. This Resolution shall take effect immediately upon adoption.
The foregoing resolution was offered by Commissioner
moved its adoption. The motion was seconded by Commissioner
upon being put to a vote, the vote was as follows:
, who
, and
Commissioner Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stem
Vice Mayor Luz Urbaez Weinberg
Mayor Susan Gottlieb
Resolution No. 2006-_
Page 2
PASSED AND ADOPTED this 6th day of June, 2006.
SUSAN GOTTLIEB, MAYOR
ATTEST:
TERESA M. SOROKA, MMC
CITY CLERK
APPROVED AS TO y\GAL SUFFICIENCY:
r\~
CITY ATTORNEY
FIFTH AMENDMENT TO EMPLOYMENT AGREEMENT
THIS FIFTH AMENDMENT TO EMPLOYMENT AGREEMENT is made
and entered into this 6th day of June, 2006, by and between the City of Aventura
(the "City") and Eric M. Soroka, City Manager ("Soroka" or "City Manager").
WHEREAS, on April 19, 1996, the parties entered into the Employment
Agreement (the "Agreement") providing the terms and conditions of Soroka's
employment as City Manager of City, which Agreement was amended on July
21,1997, June 4,2002; June 1,2004, and June 7, 2005; and
WHEREAS, in accordance with the annual evaluation conducted by the
City Commission pursuant to Section 1.4 of the Agreement, the parties desire to
further amend the Agreement as provided in this Fifth Amendment to
Employment Agreement (the "Fifth Amendment to Agreement").
NOW, THEREFORE and in consideration of the mutual promises and
covenants contained herein, the City and City Manager agree that the
agreement, as previously amended, is hereby further amended, as follows:
Section 1. That Section 1.8 "Insurance Benefits" of the Agreement, is
hereby amended by increasing the "term" life insurance policy to an amount
equal to 200% of one year's salary.
Section 2. That a new paragraph shall be added as follows:
1.15 Charter School Operations Oversight. Pay to City Manager an
annual stipend of $9,500.00 for the oversight of the charter school operations in
addition to his regular annual salary. The stipend amount shall be included for
purposes in calculating his annual compensation or salary for benefit purposes.
Section 3. City and City Manager further agree that all other terms and
conditions contained in the Amended Agreement shall remain in full force and
effect.
IN WITNESS WHEREOF, the City and City Manager have caused this
Fifth Amendment to Agreement to be signed and executed, in duplicate, the day
and year first above written.
City Manager
City of Aventura
Eric M. Soroka
Susan Gottlieb, Mayor
Attest:
Approved as to form and
legal sufficiency:
Teresa M. Soroka, MMC, City Clerk
City Attorney
CITY OF AVENTURA
COMMUNITY SERVICES DEPARTMENT
MEMORANDUM
TO:
FROM:
City Commission . . .0
Eric M. Soroka, ICMA-CM, rragl . r .
Robert M. Sherman, Director of omm nity serv~
May 30, 2006
BY:
DATE:
SUBJECT:
Resolution Appointing Crowder-Gulf Joint Venture, Inc. to Perform
Disaster Recovery Services as Contained in RFP No. 06-2-17-2
June 6th, 2006 City Commission Meeting Agenda Item 5-H
Recommendation:
It is recommended that the City Commission adopt the attached resolution appointing
the firm of Crowder-Gulf Joint Venture, Inc. to perform Disaster Recovery Services as
contained in the attached Agreement.
Background:
Pursuant to Resolution No. 2006-28, the City has successfully negotiated a scope of
services and fees with Crowder-Gulf Joint Venture, Inc.
The attached Agreement is for a five year period, and requires the contractor to perform
the following services on a first and priority basis to the City in the event of a natural or
man-made disaster.
1. Debris removal
2. Equipment rental
3. Assistance with FEMA reporting and compliance
4. Other assistance as required by the City of Aventura, which may include
generator rentals, and other necessary emergency supplies
Debris removal pricing totals $19 per cubic yard, which is lower than the lowest
respondent of the RFP. This provides for pick-up along City right-of-ways, storage,
chipping, and hauling to an approved landfill. All rentals and deliveries will be invoiced
to the City on a cost plus 10% basis when ordered three days before a storm event.
Rental equipment includes, but is not limited to generators, barricades, and tower lights.
City Commission
May 30, 2006
Page 2
Based on their performance during the 2005 hurricane season and the negotiated
terms and pricing contained in this Agreement, it is recommended the resolution be
adopted.
RMS/gf
Attachments
RMS06030
, '-'.---r---~.._'.__.--,----'--_._._-".'---_..._--_.~_..__.__...- -_.~---_._.-
RESOLUTION NO. 2006-
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, APPOINTING THE FIRM
OF CROWDER-GULF JOINT VENTURE, INC. TO
PERFORM DISASTER RECOVERY SERVICES;
AUTHORIZING THE CITY MANAGER TO EXECUTE THE
ATTACHED AGREEMENT FOR DISASTER RECOVERY
SERVICES; AGREEING TO THE NEGOTIATED SCOPE
OF SERVICES AND FEES CONTAINED IN SAID
AGREEMENT; AND PROVIDING FOR AN EFFECTIVE
DATE.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Section 1. The firm of Crowder-Gulf Joint Venture, Inc. is hereby appointed to
perform Disaster Recovery Services on behalf of the City of Aventura.
Section 2. The City Manager is hereby authorized to execute the attached
agreement for professional services by and between the City and Crowder-Gulf Joint
Venture, Inc. and whereby the City agrees to the negotiated scope of services as
contained in Exhibit "A" and the fees as contained in Exhibit "B".
Section 3. This Resolution shall become effective immediately upon its
adoption.
The foregoing resolution was offered by Commissioner
who moved its adoption.
The motion was seconded by Commissioner
, and upon being put to a vote, the vote was as follows:
Commissioner Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Vice Mayor Luz Urbaez Weinberg
Mayor Susan Gottlieb
_...-r-'...._~
Resolution No. 2006-
Page 2
PASSED AND ADOPTED this 6th day of June, 2006
SUSAN GOTTLIEB, MAYOR
ATTEST:
TERESA M. SOROKA, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
y~
CITY ATTORNEY
AGREEMENT
BETWEEN THE CITY OF AVENTURA
AND CROWDER-GULF JOINT VENTURE, INC. FOR
DISASTER RECOVERY SERVICES
THIS AGREEMENT is entered into on this 6th day of June, 2006 between the
City of Aventura, a Florida municipal corporation, (CITY) and Crowder-Gulf Joint
Venture, Inc, (CONTRACTOR).
WHEREAS, it is foreseen that it may be necessary to provide disaster
recovery services including but not limited to debris removal and logistical and
technical support to the CITY, resulting from hurricanes, disasters, and other
emergency events, (the "Evenr); and
WHEREAS, The City of Aventura Florida, Florida has publicly submitted a
Request for Proposal (RFP) # 06-2-17-2, for procurement of services for Disaster
Recovery Services from multiple firms; and
WHEREAS, CITY desires to retain the professional services of
CONTRACTOR to provide disaster recovery services; and
WHEREAS, the CONTRACTOR desires to perform disaster recovery
services to the City and its residents.
ARTICLE I
SCOPE OF SERVICES
The CONTRACTOR agrees to:
1.1 Provide disaster recovery services for the CITY in accordance with the
conditions and specifications as set forth in RFP # 06-2-17-2 (attached
hereto and incorporated herein as Exhibit "AU) and in compliance with
all existing federal, state and local laws governing and regulating such
activities.
1.2 Conduct all services as assigned by the City Manager, or his designee,
in a professional, careful and responsible manner with due regard for
the safety of the CITY's residents, and with regard to public and private
property.
1.3 Be solely responsible for the means, methods, techniques, sequences,
safety programs and procedures necessary to complete work as
assigned by the CITY. The CONTRACTOR will employ and maintain, at
the CONTRACTOR's sole expense, a qualified supervisor(s) located on
the worksite who shall have full authority to act on behalf of the
CONTRACTOR and all communications given to the supervisor(s) by
the CITY's Representative shall be as binding as if given to the
I
CONTRACTOR The name(s) of the supervisor(s) will be supplied to
the City Manager.
1.4 Be responsible, at the CONTRACTOR's sole expense, for securing the
services of and compensating all personnel or firms, as may be
required, to perform the scope of services safely and adequately, and
expeditiously.
1.5 Provide disaster recovery services on a first and priority basis as defined in
the RFP to eliminate immediate and potential threats to life, public health
and safety; public or private property (only when properly authorized by the
CITY), on a first and priority basis to the CITY within 24 hours of notification
by the CITY.
1.6 Establish a self contained sustainable command post to be located within
the CITY and have the ability to mobilize all necessary resources to come
to the aid of the CITY within 24 hours of notification by the CITY.
1.7 Obtain and pay for all permits and licenses of a temporary nature
necessary to deliver the scope of services as defined in this Agreement,
unless otherwise stated in this Agreement.
1.8 Be responsible for removal of debris up to the point where any remaining
debris may only be described as light litter and additional collection may be
facilitated simply by sweeping and raking. All debris handled by the
CONTRACTOR shall become the property of the CONTRACTOR upon
collection. The CONTRACTOR shall be responsible for the lawful disposal
of all debris handled or transported. The CONTRACTOR shall not use any
disposal site not designated by the CITY without CITY's written consent.
1.9 Make multiple scheduled passes of each site, location or area impacted by
the Event. The number and schedule of passes shall be determined
through direction given by the CITY at its sole discretion. It is the CITY'S
intent that the CONTRACTOR shall make as many passes as the CITY
may direct to complete the removal and lawful disposal of all disaster
generated debris.
1.10 Have all debris measured by the CITY, according to U.S. Standard
Measure and information provided by the CONTRACTOR. The method of
measurement and computation to be used to determine quantities of debris
managed will be those generally recognized as conforming to good
engineering practice. The principle method of measurement will be debris
volume in cubic yards. Material measured in vehicles will be allowed at the
full measured volume of the vehicle unless the inspector determines that a
lesser volume has been loaded.
1.11 Change the scope of services without invalidating this Agreement, providing
the CITY and CONTRACTOR mutually agree. All changes affecting the
project's costs or modifications of the terms, conditions, and the scope of
2
services of this Agreement shall be authorized by means of an official
written Contract Change Order that is mutually agreed upon and signed by
the CITY and the CONTRACTOR. All changes must be recorded on a
written Contract Change Order before CONTRACTOR may proceed with
the changes to the services provided.
ARTICLE 2
FEES AND COMPENSATION
The CONTRACTOR shall be compensated as defined and set forth in "Exhibit B"
attached hereto.
2.1 The CONTRACTOR expressly agrees that it will not be compensated for
disposing of any material not defined as eligible debris. The term "eligible
debris" shall have that meaning as given under 44 CFR 206.224 and as
further defined in the FEMA Debris Management Assistance Policy
Guidebook. The CONTRACTOR and CITY will inspect each load to verify
that the contents are in accordance with the accepted definition of eligible
debris. If any load is determined to contain material that does not conform
to the definition of eligible debris, the load will be ordered to be deposited
by CONTRACTOR at another landfill or receiving facility. No payment will
be allowed for that load and the CONTRACTOR will not invoice the CITY
for such loads. For each suitable load picked up, hauled, and processed, a
record of the cubic yards will be recorded by the CONTRACTOR and
numbered tickets shall be supplied to the CITY by the CONTRACTOR and
the CITY"S designee on site. Each invoice shall contain verification for each
cubic yardage load ticket and also contain a summary sheet indicating, by
day, the individual verified load receipt and invoice amounts. The CITY may
temporarily remove any disputed amount line items in the bill from the
invoice for review. Disposal tickets disputed will be returned to the
CONTRACTOR within five (5) working days of invoice date for additional
clarification prior to payment of those tickets.
2.2 Invoices shall be submitted in duplicate to the Director of Community
Services, City of Aventura, 19200 West Country Club Drive, Aventura, FL
33180, no more than once every fifteen (15) days. Each invoice shall
contain a detailed description of services and fees.
2.3 Other than the fees set forth herein in Exhibit "B", the Contractor shall not
be entitled to payment for expenses, fees, or other costs it may incur at any
time and in any connection with its performance hereunder.
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ARTICLE 3
TERMINATION OF AGREEMENT
This Agreement may be terminated upon ten (10) days prior written notice from
the CITY at CITY's sole discretion. In the event of termination by the CITY, the
CONTRACTOR shall not be entitled to any compensation other than that earned
prior to and during the notice period. CONTRACTOR may terminate this
Agreement, at its sole discretion, by giving ninety (90) days prior written notice to
the CITY.
ARTICLE 4
INDEPENDENT CONTRACTOR
CONTRACTOR has control over the means and methods by which it performs
the services. CONTRACTOR, its employees and agents shall be deemed
independent contractors and not agents or employees of the CITY, and shall not
attain any rights or benefits generally afforded City employees; further,
CONTRACTOR, its employees and agents shall not be deemed entitled to the
CITY'S worker's compensation, insurance benefits or similar laws.
ARTICLE 5
INDEMNIFICATION CLAUSE
CONTRACTOR agrees to defend, indemnify and hold harmless the CITY from
and against any and all claims, suits, damages, liabilities or causes of action
arising during the term of this Agreement, arising out of, related to, or in any way
connected with the performance or non-performance of any provision of this
Agreement required of the CONTRACTOR, including personal injury, loss of life
or damage to property and from and against any orders, judgment or decrees
which may be entered, and from and against all costs, attorney's fees, and
expenses incurred in and about the defense of any such claim and the
investigation thereof. However, nothing herein shall be deemed to indemnify
CITY for any liability or claim arising solely out of the negligent performance or
failure of performance of CITY. If applicable, CONTRACTOR shall defend,
indemnify and hold harmless CITY to the full extent authorized by Section 725.06
(2) F.S.
ARTICLE 6
INSURANCE
6.1 CONTRACTOR shall provide, pay for, and maintain in force at all times
during the period of this Agreement, a Comprehensive General Liability
Insurance Policy with minimum bodily injury coverage of $2,000,000.00
(two million dollars) and $1,000,000.00 (one million dollars) property
damage liability; workers compensation insurance as required by State
4
- .__......,.....'.......__.._.____.,....-_n_.__.__........ _'__'__'
Statue, and business automobile insurance. The CONTRACTOR'S
insurance coverage shall be considered the primary carrier.
6.2 The Worker's Compensation insurance shall be at the statutory amount to
apply for all employees in compliance with the "Workers' Compensation
Law" of the State of Florida and all applicable federal laws. In addition,
the policy(ies) must include: Employers' Liability at the statutory coverage
amount.
6.3 The Business Automobile Liability shall be with minimum limits of Three
Million Dollars (3,000,000.00) per occurrence combined single limit for
Bodily Injury Liability and Property Damage Liability. Coverage must be
afforded on a form no more restrictive than the latest edition of the
Business Automobile Liability policy, without restrictive endorsements, as
filed by the Insurance Services Office, and must include: Owned Vehicles;
hired and Non-Owned Vehicles; and employers' Non-Dwnership.
6.4 The CITY shall be named, as an additional insured on all insurance
policies the CONTRACTOR is required to provide to the fullest extent
allowed by Florida law.
ARTICLE 7
FEMA REIMBl,IRIEMENTS
CONTRACTOR shall assist CITY in completing any and all forms necessary for
reimbursements from state or federal agencies, including but not limited to the
Federal Emergency Management Agency (FEMA), relating to costs arising out of
disaster recovery services. This may include, but is not limited to, the timely
completion and submittal of reimbursement requests, preparation and submittal
of any and all necessary cost substantiation and preparing replies to any and all
agency denial or inquiries. The CONTRACTOR shall not enter upon private
property for any reason without obtaining permission, and the CONTRACTOR
shall be responsible for the preservation of all public and private property, along
and adjacent to the work site( s) and shall use every precaution necessary to
prevent damage and injury thereto. When or where any direct or indirect damage
or injury is done to public or private property by or on account of the work, or in
consequence of the non-execution thereof on the part of the CONTRACTOR, the
CONTRACTOR shall restore, at its own expense, such property to a condition
similar or equal to that existing before such damage or injury was done, by
repairing or rebuilding or otherwise restoring, as may be directed by the City
Manager or designee, or the CONTRACTOR shall make good such damage or
injury in an acceptable manner.
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ARTICLE 8
MISCELLANEOUS
All of the CONTRACTOR'S equipment utilized for this Agreement shall be:
8.1 In good operating condition and provided with all needed maintenance to
sustain this condition for the duration of the Agreement, subject to
inspection and approval by the CITY.
8.2 Properly registered and insured in accordance with the Motor Vehicle Laws
of Florida and in compliance with all federal, state, and local safety
regulations.
8.3 All loading equipment shall be operated from the road, street, or right-of-
way using buckets and/or boom and grapple devices to collect and load
debris. No equipment shall be allowed behind the curb or outside of the
defined roadway/shoulder section unless directed by the CITY. If operation
of the equipment shall be required outside of the Right-of-Way, the CITY
will provide Right-of-Entry agreements executed with the property owner
prior to the CONTRACTOR work being authorized. No tracked equipment
shall be operated on any paved or improved roadway surface.
8.4 Prior to commencing operations, the CONTRACTOR shall affix to each
piece of equipment, signs or markings indicating the Owner/Operator's
name and unique identification number. One sign shall be placed on each
side of the equipment. For trucks, trailers and other equipment intended to
haul debris, the maximum volume of cubic yards of the load bed shall be
shown. Signs shall be maintained in an easily readable fashion for the
duration of the work hereunder. Minimum letter size shall be three (3)
inches in height.
8.5 All trucks and trailers utilized in hauling debris shall be provided with a
tailgate that will permit the vehicle to be loaded to capacity and effectively
contain the debris on the vehicle while hauling. Sideboards or other
extensions to the bed are allowable provided they meet all applicable rules
and regulations, cover the front and/or sides, and are constructed in a
manner to withstand severe operating conditions. The sideboards must be
constructed of 2''x 6" boards or greater and may not extend more than two
(2) feet above the metal bed sides. Once installed, all sideboards and
extensions must remain in place throughout the operation, or the vehicle
shall be re-measured and re-marked. All extensions to the bed are subject
to acceptance or rejection by the CITY inspector.
8.6 The CONTRACTOR shall use trucks, trailers, and/or equipment approved
for use under this Agreement for this Agreement only, and such equipment
shall not be used for any other work during the term of this Agreement.
During the course of any work in response to an EVENT covered hereunder
a list of approved equipment shall be submitted to the CITY.
6
8.7 The CONTRACTOR, at his sole expense, shall return all staging and
process areas to pre-event condition or better, as determined by the CITY,
in its sole discretion.
8.8 No Solicitation: The CONTRACTOR shall not solicit work from private
citizens or others to be performed in the designated work areas within the
City during the term of this Agreement.
8.9 Securing Debris: The CONTRACTOR shall be responsible for properly and
adequately securing debris within each piece of equipment utilized to haul
debris. Prior to leaving the loading site, the CONTRACTOR shall ensure
that each load is secure and trimmed so that no debris extends horizontally
beyond the bed of the equipment in any direction. All loose debris shall be
reasonably compacted during loading and secured during transport. Tarps
or other coverings shall be provided and used by the CONTRACTOR to
prevent materials from falling or being blown from the bed.
8.10 Traffic Control: The CONTRACTOR shall mitigate the impact of operations
on local traffic to the fullest extent practicable. The CONTRACTOR is
responsible for establishing and maintaining appropriate traffic controls in
all work areas, including TDSR sites (as defined in 8.11). The
CONTRACTOR shall provide sufficient signing, flagging and barricading to
ensure the safety of vehicular and pedestrian traffic in all work areas. All
work shall be done in conformity with all applicable federal, state and local
laws, regulations and ordinances governing personnel, equipment and work
place safety.
8.11 Work Hours: The CONTRACTOR shall conduct those debris removal
operations generating noise levels above that normally associated with
routine traffic flow, during daylight hours only. Work may be performed
seven (7) days per week. CONTRACTOR shall work during the hours of 7
a.m. to 10 p.m. Monday through Friday and 8 a.m. to 10 p.m. on weekends
and holidays unless otherwise directed by City Manager or his designee.
Unless directed otherwise, volumetric reduction operations at temporary
debris storage and reduction sites ("TDSR") shall be conducted on a twenty
four (24) hour, seven (7) days per week basis.
8.12 Inspection Stations: The CONTRACTOR shall construct and maintain
inspection stations and towers at the entry point for each TDSR site and
disposal area upon request from the CITY, at its sole discretion. These
stations will be the points of load volume verification by the CITY. The trip
tickets for debris hauling will be completed upon arrival of debris trucks at
the inspection station. The CONTRACTOR shall make all necessary
arrangements with private disposal operators to facilitate the posting of a
CITY inspector/monitor onsite for the duration of debris disposal operations.
Minimum required standards for the inspection station shall include an
inspection tower with desks and chairs for at least two (2) persons, one of
whom will be a representative of the CITY. The inspection towers shall be
7
of sturdy construction using pressure treated wood and of sufficient height
as to allow a complete view of the load bed of each piece of equipment
being used to haul debris. The floor area shall be minimum of 8'x8'
constructed of 2"xS" joints, 16" on center with %" plywood supported by
6"x6" posts. The perimeter of the floor area shall be protected by a 4' high
wall constructed of 2"x4" studs and %" plywood. The floor area shall be
covered with a roof to protect the occupants from the elements. The roof
shall provide a minimum of 6'6" head room below the support beams.
Access shall be by wooden steps with a handrail. At the conclusion of the
debris removal process, the CONTRACTOR shall remove the structure.
The CONTRACTOR, at his sole expense, shall provide and maintain
portable sanitary facilities at each inspection station.
8.13 Hazardous Materials: The CONTRACTOR shall set aside and reasonably
protect any hazardous materials encountered during debris removal
operations. The CONTRACTOR shall notify the CITY of the nature and
location of any such debris encountered. The CONTRACTOR must not
transport hazardous materials to the TDSR sites or landfills that are not
specifically authorized to accept such materials. However, the
CONTRACTOR will be responsible for proper handling and storage of any
hazardous materials brought to the TDSR site and provide a suitable area
at each TDSR site to accommodate such hazardous materials. The area
shall be lined with impervious material and surrounded with berms or other
containment structures to contain potential leakage.
8.14 The CITY recognizes that construction and demolition debris might contain
small amounts of asbestos, lead based paints, or similar materials. These
materials may be handled in the same manner as other debris when they
constitute less than twenty percent (20%) of a load of debris destined for a
TDSR site. Any load containing more than twenty percent (20%) shall be
taken directly to a properly permitted Class I landfill authorized to receive
such hazardous waste.
8.15 Inoperable Private Vehicles and Equipment: The CONTRACTOR shall not
move abandoned vehicles that interfere with debris removal operations.
The CONTRACTOR shall instead report the location of such vehides to the
City of Aventura Police Department.
8.16 Reports: The CONTRACTOR shall make daily reports to the CITY to detail
the progress of the debris removal and disposal program. Such reports
shall indude a description of all areas where work was done, detailing the
street names and address blocks where debris removal was completed.
The reports must also include the types and volumes of debris transported,
reduced and disposed of.
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ARTICLE 9
GENERAL CONDITIONS
9.1 This Agreement is made under, and in all respects shall be interpreted,
construed, and governed by and in accordance with, the laws of the State
of Florida. Venue for any legal action resulting from this Agreement shall lie
in Miami-Dade County, Florida. Each Party waives any right to trial by jury
in any litigation hereunder. Neither Party may assign any rights or
obligations under this Agreement to any other party unless specific written
permission from the other party is obtained.
9.2 The captions utilized in this Agreement are for purposes of identification
only and do not control or affect the meaning or construction of any of the
provisions hereof.
9.3 This Agreement shall be binding upon and shall insure to the benefit of
each of the parties and of their respective successors and permitted
assigns.
9.4 This Agreement may not be amended, released, discharged, rescinded or
abandoned, except by a written instrument duly executed by each of the
parties hereto.
9.5 The failure of any party hereto at any time to enforce any of the provisions
of this Agreement will in no way constitute or be construed as a waiver of
such provision or of any other provision hereof, nor in any way affect the
validity of, or the right thereafter to enforce, each and every provision of this
Agreement.
9.6 During the term of this Agreement CONTRACTOR assures CITY that it is in
compliance with Title VII of the 1964 Civil Rights Act, as amended, and the
Florida Civil Rights Act of 1992, in that CONTRACTOR does not on the
grounds of race, color, national origin, religion, sex, age, disability or martial
status, discriminate in any form or manner against CONTRACTOR
employees or applicants for employment. CONTRACTOR understands and
agrees that this Agreement is conditioned upon the veracity of this
statement of assurance.
9.7 CONTRACTOR shall at all times comply with all federal, state and local
laws, rules and regulations.
9.8 The invalidity or unenforceability of any particular provIsion of this
Agreement shall not affect the other provisions hereof, and this Agreement
shall be construed in all respects as if such invalid or unenforceable
provisions were omitted.
9.9 Wherever provision is made in this Agreement for the giving, service or
delivery of any notice, statement or other instrument, such notice shall be in
9
writing and shall be deemed to have been duly given, served and delivered,
if delivered by hand or mailed by United States registered or certified mail
postage pre-paid, or sent by facsimile to the address and numbers
indicated herein below. Each party hereto may change its mailing address
by giving to the other party hereto, by hand delivery, United States
registered or certified mail notice of election to change such address.
9.10 This Agreement is intended by the parties hereto to be final expression of
this Agreement, and it constitutes the full and entire understanding between
the parties with respect to the subject hereof, notwithstanding any
representations, statements, or agreements to the contrary heretofore
made.
9.11 This Agreement shall not be assigned or sublet. No subcontract shall under
any circumstances relieve the CONTRACTOR of liability and obligations
under this Agreement and all transactions with the CITY must be through
the CONTRACTOR.
9.12 This Agreement shall commence effective as of June 6th, 2006 for an initial
five (5) year term, subject to renewals and extensions by mutual written
agreement. The City Manager shall act for City hereunder.
IN WITNESS THEREOF, the parties hereto have made and executed this
Agreement on the date above:
CITY OF AVENTURA
By:
Eric M. Soroka, ICMA-CM
City Manager
19200 West Country Club Drive
Aventura, FL 33180
Telephone: 305-466-8910
Fax: 305-466HB919
ATTEST:
Teresa M. Soroka, MMC
City Clerk
10
ATTEST:
Teresa M. Soroka, MMC
City Clerk
APPROVED AS TO LEGAL FORM:
City Attorney
CONTRACTOR
II
John Ramsay, President
Crowder-Gulf Joint Venture, Inc.
Witnesses:
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ADDRESS:
5535 Business Parkway
Theodore, Alabama 36582
TELEPHONE: 800-992-6207
FAX: 251-654-0470
''EXHIBIT An
CITY OF AVENTURA
REQUEST FOR PROPOSALS
06-2-17 -2
~ -,'
~
Q?J, Of ExeC
DISASTER RECOVERY SERVICES
SUBMITTAL DATE: February 17,20062:00 P.M.
"EXHIBIT A"
REQUEST FOR PROPOSALS
RFP # 06-2-17-2
CITY OF AVENTURA
DISASTER RECOVERY SERVICES
The City of Aventura is requesting proposals from qualified firms to provide Disaster
Recovery Services as needed to the City of Aventura at various locations as directed by
the City. Interested firms should visit the City's website at
www.citvofaventuracom/fss/purchasinq.htm to obtain the Request for Proposal
package. Packages may also be picked up at the following location:
Finance Support Services Department
City of Aventura
19200 West Country Club Drive
Aventura, FL 33180
Submittals must be received no later than 2:00 pm. on February 1 ih, 2006 and be
clearly marked on the outside,"RFP # 06-2-17-2 Disaster Recovery Services". Late
submittals will not be accepted.
Pursuant to City Code Sec. 2-260 (Ordinance 2002-12), public notice is hereby given
that a "Cone of Silence" is imposed concerning this City's' competitive purchasing
process, which generally prohibits communications concerning the RFP from the time of
advertisement of the RFP until the beginning of the City Commission meeting at which
the City Manager makes a written recommendation to the City Commission concerning
the competitive purchase transaction. Please see the detailed specifications for the
public solicitation for services for a statement fully disclosing the requirements of the
"Cone of Silence".
Pursuant to Ordinance 2005-14; City Code Section 2-420, vendors of the City are
prohibited from in any way providing campaign contributions to City commission
candidates. Please se the detailed specifications of this solicitation for further details.
The City of Aventura reserves the right to accept or reject any and/or all proposals or
parts of proposals, to workshop or negotiate any and all proposals, to waive
irregularities, and to request re-proposals on the required materials or services.
Eric M. Soroka, ICMA-CM
City Manager
"EXHIBIT A"
Request For Proposals
SUBJECT:
Disaster Recovery Services
OPENING DATE & TIME:
February 17, 2006 @ 2:00 P.M.
SUBMIT TO:
Office of the City Manager
City of Aventura
19200 West Country Club Drive
Aventura, Florida 33180
RFP NUMBER:
06-2-17-2
INTENT
The City of Aventura, Florida is inviting the submission of proposals from qualified firms
to provide disaster recovery services for the City of Aventura.
BACKGROUND
The City of Aventura has a diverse population of ovef 27,000, and desifes to engage
the services of a qualified firm to provide comprehensive disaster recovery services as
needed. The City of Aventura is located in the northeast corner of Miami-Dade County
and is approximately 3.2 square miles in size The City delivers a majority of its public
and community services by utilizing firms employing sound business practices with an
emphasis on excellence and effective customer service principles.
SERVICES SOUGHT
The City of Aventura is seeking qualified firms to provide Disaster Recovery Services in
the event of an emergency situation resulting from, but not limited to, catastrophic
events such as hurricanes and tornadoes. These services would potentially be invoked
for City, County, State and Federal declared emergency disaster events.
The scope of work contemplated by this RFP will only be required when an emergency
situation exists which threatens the life, safety or welfare of the citizens of Aventura.
The successful firm will provide project management to assist the City in a variety of
disaster related services. Such services shall include, but not be limited to, large scale
debris removal, separation, staging and disposal; demolition work, construction and
demolition debris removal; hazardous waste handling; tree trimming, erection, stump
grinding and removal; and necessary infrastructure repairs. The successful firm will
provide these services to the City and shall avail all the necessary resources and
equipment to the City relating to disaster recovery services, as defined in this RFP, on
an immediate and first priority basis when needed.
The successful firm shall provide project management services including emergency
communications and assistance with Federal and State reporting and reimbursement
and other contractual services in response to a disaster, including full and detailed daily
"EXHIBIT A"
itemized records indicating all services and site expenditures performed by the
successful firm. Documentation of all costs associated with emergency incidents shall
be prepared and submitted in a timely manner to assist the City in cost recovery in
accofdance with established Federal Emergency Management Agency (FEMA) and
FHWA (Federal Highway Administration) procedures and requirements. The successful
firm must coordinate with appropriate City staff regarding proper billing procedures to
meet FEMA reimbursement requirements. Invoicing requirements shall include
segregation of costs by site or Damage Survey Reports (DSR's).
The successful firm may supplement in-house resources with pfivate individuals or
companies, subject to City approval. The successful firm shall have the necessary
financial resources to assume extensive and large expenditures.
The City shall pre-designate necessary Temporary Debris Storage and Reduction
(TDSR) sites either within the City, or as designated by Miami-Dade County, for the sole
purpose of the temporary storage and reduction of clean woody debris 3nd construction
and aemolition materials by the contractor/contractors.
All information and references submitted will be considered in the selection process.
The City reserves the right to request clarification of information submitted, to interview
respondents and to request additional information of one or more respondents to assist
in the evaluation of submittals and to establish to the City's satisfaction the
responsibility, qualifications, and financial ability of any proposer.
The proposal shall include the following infonnation at a minimum.
1. Qualifications of firm and principals, including but not limited to: firm's history;
number of years in business; safety record; local availability of key personnel;
demonstrated ability to cooperate with local emergency services agencies; comply
with all applicable laws and regulations; ability to plan, coordinate and implement
various disaster recovery related services. Include the number of personnel, heavy
equipment and vehicles that are employed or owned by the Company.
2. Provide all necessary Federal State, County, and local licenses and penn its
relating to providing disaster recovery services.
3. All proposals shall include comprehensive and detailed pricing for all services
typically required to facilitate disaster recovery in a timely manner. Include all
hourly rates and charges for personnel, heavy equipment and vehicles including
travel time; unit pricing for debris removal from City property; unit pricing for debris
storage, grinding, feduction, chipping, and disposal; unit pricing for the
management of Temporary Debris Storage and Reduction Areas; stump grinding
and stump removal; and all associated deployment or mobilization fees. Include
the numbef of personnel, heavy equipment and vehicles that are employed or
"EXHIBIT A"
owned by the Company. Include all necessary pricing that may not be specifically
mentioned in this RFP.
4. The successful firm will be required to meet with any involved City department
upon request by the City Manager or his designee. The successful firm's account
representative will be available to resolve any related issues that arise during the
normal course of providing the requested services. The successful firm will be
expected to coordinate and communicate effectively with designated City
personnel. The frequency, nature, scope, and definition of the services desired by
the City may change from time to time, at the City's sole discretion. The
requirements of this paragraph must be acknowledged by the proposef.
5. Provide documentation that the proposing firm has successfully completed services
similar to those specified herein to other agencies of similar or larger size to the
City of Aventura. This firm shall be currently engaged in emergency disaster
services on a full time basis and shall hCive been supplying these services for a
minimum of three years with dedicated management and administrative support
staff, in-house employees and company owned equipment.
CONTENT OF PROPOSAL
Please submit the following information, with responses numbered accordingly, on
8.5" x 11" sheets:
1. Name, address, telephone, and fax number of your firm.
2. Type of organization (i.e., individual, partnership, corporation, joint venture,
etc.), year established, and address of home office if different than above.
3. Principals of the firm.
4. Person who will be responsible for City account.
5. Name, function, and qualifications of personnel in the organization who will be
involved in this project. Please note, to receive further consideration, the
contact person assigned to this project must, within the past three years, have
conducted or been solely responsible for providing comprehensive disaster
recovery services in a similar environment.
6. References as evidence of experience and a current list of clients to pfove an
ongoing business operation. A statement detailing the company's net worth
or a letter of credit from a banking institution shall be provided as evidence of
financial resources to guarantee performance.
"EXHIBIT A"
7. General and professional liability insurance, workers compensation,
automobile liability insurance; company name, and extent of coverages.
8. A complete list of present clients and at least three letters of recommendation.
9. Any other information you feel is appropriate to assist in the selection process
10. Submittals shall be received no later than 2:00 PM on February 17, 2006
and clearly marked on the outside "RFP # 06-02-17-2 Disaster Recovery
Services."
11. Respondents must submit five (5) copies of the proposal, one of which shall
be unbound.
!:VALUATION OF PROPOSALS
1. A Review Committee consisting of the City Manager, Community Services Director
and Finance Director will evaluate written proposals_ Evaluation will include the
fOllowing criteria:
D Qualification and experience of personnel who will be directly involved in all
elements of the work.
D Firm size, age, and organizational structure.
D Firm's experience with providing disaster recovery services similar to the
fequests contained in this RFP.
D Safety record.
D Innovative ideas as evidenced by the submittal.
D Ability of firm to procure equipment and personnel necessary ,and logistics to
ensure timely, safe, and efficient disaster recovery services.
2. The highest ranked proposals will be identified and those firms will be requested to
make a formal presentation before the selection committee. The selected firms will
then be fanked according to the content of their presentations_ The City Manager
will then recommend that the City Commission adopt a resolution authorizing the
City Manager to negotiate an agreement with the highest-ranked firm to provide
disaster recovery services to the City of Aventura.
QUESTIONS
Questions concerning this Request For Proposal should be directed in writing to:
Eric M. Soroka, City Manager
City of Aventura
19200 West Country Club Drive
Aventura, FL 33180
"EXHIBIT A"
Issues of substance that are brought to the attention of the City will be responded to in
writing, and copies provided to all firms who have received copies of the RFP.
CITY'S RIGHTS
The City of Aventura reserves the right to accept or reject any and/or all proposals or
parts of proposals, to workshop or negotiate any and all proposals, to waive
irregularities, and to request re-proposals on the required materials Of services. The
City Commission shall make a final determination and award of proposal(s).
All materials submitted in response to the Request For Proposals become the property
of the City of Aventura and will be returned only at the option of the City. The City has
the right to use any or all ideas presented in any response to the RFP, whether
amended or not, and selection or rejection of the Proposal does not affect this right,
provided however, that any submittal that has been submitted to the City Manager's
Office may be withdrawn prior to submittal opening time stated herein, upon proper
identification and signature releasing submittal documents back to the proposing firm.
CONE OF SILENCE PROVISION
A Notwithstanding any other provision of these specifications, the provisions of
City Code Sec. 2-260 "Cone of Silence" are applicable to this transaction.
The "Cone of Silence," as used herein, means a prohibition on any
communication regarding a particular Request For Proposal ("RFP"), Request
for Qualification ("RFQ") or bid, between:
a potential vendor, service provider, proposer, bidder, lobbyist, or
consultant, and:
the City Commission, City's professional staff including, but not
limited to, the City Manager and his or her staff, any member of the
City's selection or evaluation committee.
B. The Cone of Silence shall be imposed upon each RFP, RFQ and bid
after the advertisement of said RFP, RFQ, or bid.
C. The Cone of Silence shall terminate at the beginning of the City
Commission meeting at which the City Manager makes his or her
written recommendation to the City Commission. However, if the City
Commission refers the Manager's recommendation back to the
Manager or staff for further review, the Cone of Silence shall be
reimposed until such time as the Manager makes a subsequent written
recommendation.
"EXHIBIT A"
D. The Cone of Silence shall not apply to:
(1) oral communications at pre-bid conferences;
(2) oral presentations before selection or evaluation
committees;
(3) public presentations made to the City Commissioners
during any duly noticed public meeting;
(4) communications in writing at any time with any City
employee, unless specifically prohibited by the applicable
RFP. RFQ or bid documents. The bidder or proposer
shall file a copy of any written communication with the
City Clerk. The City Clerk shall make copies available to
any person upon request;
(5) communications regarding a particular RFP, RFQ or bid
between a potential vendor, service provider, proposer,
bidder, lobbyist or consultant and the City's Purchasing
Agent or City employee designated responsible for
administering the procurement process for such RFP,
RFQ or bid, provided the communication is limited strictly
to matters of process or procedure already contained in
the corresponding solicitation document;
(6) communications with the City Attorney and his or her
staff;
(7) duly noticed site visits to determine the competency of
bidders regarding a particular bid during the time period
between the opening of bids and the time the City
Manager makes his or hef written recommendation;
(8) any emergency procurement of goods or services
pursuant to City Code;
(9) responses to the City's request for clarification or
additional information;
(10) contract negotiations during any duly noticed public
meeting;
(11) communications to enable City staff to seek and obtain
industry comment Of perform market research, provided
all communications related thereto between a potential
vendor, service provider, proposer, bidder, lobbyist, or
consultant and any member of the City's professional
staff including, but not limited to, the City Manager and
his or her staff are in writing or are made at a duly
noticed public meeting.
E. Please contact the City Attorney for any questions concerning Cone of
Silence compliance.
"EXHIBIT A"
F. Violation of the Cone of Silence by a particular bidder or proposer shall render
any RFP award, RFQ award or bid award to said bidder or proposer voidable
by the City Commission and/or City Manager
CAMPAIGN FINANCE RESTRICTIONS ON VENDORS
A Pursuant to Ordinance 2005-14; City Code Section 2-420, vendors of the City are
prohibited from in any way providing campaign contributions to City commission
candidates.
B. City Code Sec. 2-420. Prohibited campaign contributions by vendors
(a) General, prohibition, disqualification, definitions.
(1) a. No vendor shall give, solicit for, deliver or provide a campaign
contribution directly or indirectly to a candidate, or to the campaign
committee of a candidate, Tor the Offices of Mayor or Commissioner.
Commencing on the effective date of this article, all proposed City contracts,
as well as requests fOf proposals (RFP), requests for qualifications (RFQ),
requests for letters of interest (RFLI), or solicitations of bids issued by the
City, shall incorporated notice of this section so as to notify potential vendors
of the proscription embodied herein.
b. No candidate or campaign committee of a candidate for the Offices of
Mayor or Commissioner, shall deposit into such candidate's campaign
account any campaign contribution which is received directly or indirectly
from a vendor or which such candidate or campaign committee knows or
should know was solicited by or for a vendor or delivered Of provided for a
vendor. Candidates (or those acting on their behalf) shall ensure compliance
with this code section by confirming through examination of the official
vendor list which is posted on the City of Aventura website to verify the
vendor status of any potential contributor. A candidate or the campaign
committee of a candidate shall not be in violation of this subsection if the
vendor way not listed as a vendor in the City website at the time that the
contribution was received or deposited so long as the candidate or the
campaign committee of a candidate did not know that the person or entity
was a vendor of the City.
(2) Each prohibited act of giving, soliciting for, delivering or providing a
campaign contribution or depositing a campaign contribution in violation of
this section shall constitute a separate violation. All contributions deposited
into a candidate's campaign account in violation of this section shall be
forfeited to the City's general revenue fund.
(3) a. A person or entity, other than a then existing vendor, who directly
or indirectly makes a campaign contribution to a candidate who is elected to
the office of Mayor or Commissioner shall be disqualified for a period of 12
months following the swearing in of the subject elected official from serving
"EXhIBIT A"
as a vendor with the City A then existing vendor who directly or indirectly
makes a contribution to a candidate who is elected to the Office of Mayor or
Commissioner, shall be disqualified from serving as a vendor with the City for
a period of 12 months from a final finding of a violation of this section, or from
the time of action on a waiver request by the City Commission pursuant to
subsection (b) below, in the event that a waiver is sought by the vendor. In
the event that such waiver request for a particular transaction is granted, the
affected vendor shall nonetheless be disqualified from serving as a vendor
with the City as to any other goods, equipment or services to be provided by
the vendor to the City, beyond the vendor goods, equipment or services
which are the subject matter of any waiver which is granted. In the event
such waiver request is denied for a particular transaction the 12-month
disqualification period shall continue to apply to both the particular
transaction for which the waiver was sought, as well as all other vendor
activities for the provision of goods, equipment or services to the City during
that 12-month per-od.
b.For purposes of this section, tne term "disqualified" shall be defined to
include:
1. Termination of a contributorlvendor's existing contracts with the City,
subject to the applicable waiver provisions of subsection (b) herein; and
2. Disqualification of a contributor's response to solicitation requests for
prospective vendor contracts with the city, subject to the applicable waiver of
subsection (b) herein.
(4) As used in this section:
a. Vendor.
1. A "vendor" is a person and/or entity who has been selected by the City
as the successful bidder on a present or pending bid to provide to the City
goods, equipment or services, or has been approved by the City of a present
or pending award to provide to the City goods, equipment or services, prior
to, upon or following execution of a contract, or purChase order.
2. 'Vendor" shall include natural persons and/or entities who hold a
controlling financial interest in a vendor entity. The term "controlling financial
interest" shall mean the ownefship, directly or indirectly, of ten percent Of
more of the outstanding capital stock in any corporation or a direct or indirect
interest of ten percent or more in a firm. The term "firm" shall mean a
corporation, partnership, business trust or any legal entity other than a
natural person.
3. 'Vendor" shall not include City officers or employees.
4. For purposes of this section, "vendor" status shall terminate upon
completion of performance of the agreement for the provision of goods,
equipment or service.
b. Services. For purposes of this section, the term "services" shall mean
the rendering by a vendor through competitive bidding or otherwise, of labor,
professional and/or consulting services to the City, including, but not limited
to, the provision of lobbying services to the City
"EXHIBIT A"
c. Campaign contributions. The term "campaign contribution" shall have
the meaning which is ascribed to the term "contributions" pursuant to F.S. S
106.011, as amended.
(b) Waiver of prohibition.
(1) Criteria for waiver. The requirements of this section may be waived by
the affirmative vote of five members of the City Commission for a particular
transaction after a public hearing, upon finding that:
a. The goods, equipment or services to be involved in the proposed
transaction are unique and the City cannot avail itself of such goods,
equipment or services without entering into a transaction which would violate
this section but for waiver of its requirements; or
b. The business entity involved in the proposed transaction is the sole
source of supply as determined by the City Manager in accordance with
procedures established by the City Manager; or
c. An emergency contract (as authorized by subsection 2-253(5) of this
Code) must be made in order to protect the health, safety or welfare of the
citizens of the City; or
d. A contract for the provision of goods, equipment or services exists
which, if terminated by the City would be substantially adverse to the best
economic intefests of the City.
(2) Limited waiver Notwithstanding the denial of the City Commission of a
waivef request regarding the provision of goods, equipment Of services
under an existing contract pursuant to subsection (b)a. above, the City
Commission, may by the affirmative vote of five members of the City
Commission after a public hearing, grant a limited waiver concerning an
existing contract fOf the provision of goods, equipment or services between a
vendor and the City upon finding that in order to protect the health, safety
and welfare of the citizens of the City, it is necessary that the affected
contract be continued for a limited duration (not to exceed a period of six
months) in order for the City to obtain a replacement vendor.
(3) Full disclosure. Any grant of a waiver or limited waiver by the City
Commission must first be supported with a full disclosure of the subject
campaign contribution.
(c) Implementation. The City Manager is authorized to adopt additional
procurement procedures for goods, equipment or services to implement this
section. These procedures shall provide for the assembly, maintenance and
posting of an official City vendor list as referenced above.
(d) Penalty. The Ethics Commission created pUfsuant to Miami-Dade
County Ordinance 97-105, shall have primary jurisdiction for enforcement of
this section. A finding by the Ethics Commission that a person violated this
section, shall subject such person to an admonition or public reprimand
and/or a fine of $250.00 for the first violation, and $500.00 for each
subsequent violation.
(e) Applicability. This section shall be applied only prospectively to
campaign contributions which are made after the date of this section.
E
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"EXHIBIT B"
May 13th 2006
Mr. Robert Sherman
City of Aventura
19200 West County Club Drive
Aventura, Florida 33180
Re Revised Pricing
Dear Mr. Sherman,
Per our meeting and negations on Wednesday, April 120" Crowder-Gulf offers the
following revisions to our RFP response for the City of Aventura's RFP #06-2- J 7-02.
Enclosed is the revised pricing sheet. In addition emergency tools, equipment, and
supplies will be available for the City's use on a rental basis from Crowder-Gulf Joint
Ventures on a cost plus 10% basis if ordered at least three days before the disaster or
storm event; and they will be available for the City's use on a rental basis from Crowder-
Gulf Joint Ventures on a cost plus 20% basis if ordered during or after the disaster or
storm event. These tools, equipment, and supplies include but are not limited to
generators, barricades, fuel, tower lights and ice. Invoices will be supplied by Crowder-
Gulf to document the cost basis of the rentals
Crowder-Gulf has enjoyed working with the fine people of Aventura following the last
two hurricane events and we stand ready for any future recovery efforts
Best regards,
~~~
John Ramsay
CROWDER-GULF
CITY OF AVENTURA, FLORIDA
PRICE PROPOSAL
"EXHIBIT B"
PRICE PROPOSAL
DEBRIS REMOVAL. PROCESSING AND DISPOSAL
ITEM DESCRIPTION OF SERVICE COST UNIT
1 Mobilization and Demobilization (Lump Sum) $0.00 Lump
2 Debris Removal from Public Property (Right-of-Way) and Hauling to $12.00 CY
i Temporary Debris Storage and Reduction Site (TDSRS) (Notes 1 & 3)
3 Management of Temporary Debris Storage and Reduction Site (Note 3) $0.00 Cy
4 Load and Haul Reduced Debris to Final Disposal Site (Notes 1, 2 & 4) , $4.00 CY
5 Debris Removal from Public Property and Hauling Directly to Final Disposal $14.00 CY
Site (Notes 1, 2 & 3)
6 Processing (Grinding) of Debris at TDSRS $3.00 CY
8 Processing (Buming) of Debris at TDSRS using Air Curtain Incinerators $2.25 CY
9 Pick Up and Disposal of Hazardous Material $800 55
GAL
10 Dead Animal Collection, Transportation and Disposal $300 LB
11 I Sand Collection Screening and Return to Beach $9.25 CY
Debris will be place on right of ways and disposed of under items 2 - 9.
FEMA Eligible Hazardous Stump Removal & Hauling from Trees Growing on Right of Way
12 6 inch diameter to 11.99 inch diameter $0.00 STU
13 12 inch diameter to 23.99 inch diameter $0.00
14 24 inch diameter to 47.99 inch diameter $400.00 STU
15 48 inch diameter to 60 inch diameter $600.00 STU
16 61 inch and larger - Fica & Banyon Stumps $1000.00 STU
All stumps that are brought to right of way by citizens will be hauled as regular debris per the enclosed
FEMA stump conversion chart - EXHIBIT A
Removal and Disposal of Hazardous Hanging Limbs and Leaning Trees
17 Hanging limbs greater than 2 inches up to 8 inches in diameter $300.00 EAC
H
18 Hanging limbs greater than 8 inches in diameter $400.00 EAC
H
19 Hazardous standing pine trees 6" -12" in diameter $150.00 EAC
20 Hazardous standing pine trees 13" - 24" in diameter $250.00 EAC
21 Hazardous standing pine trees 25" - 36" in diameter $400.00 EAC
22 Hazardous standing pine trees 37" or larger in diameter $600.00 EAC
23 Hazardous standing hardwood trees 6" -12" in diameter $150.00 EAC
24 Hazardous standing hardwood trees 13" - 24" in diameter $250.00 EAC
25 Hazardous standing hardwood trees 25" - 36" in diameter $450.00 EAC
26 Hazardous standing hardwood trees 37" or larger in diameter $800.00 EAC
27 Hazardous Ficus and Banyon Trees 61" - 80" in diameter $3000.00 EAC
28 Hazardous Ficus and Banyon Trees 81" or larger in diameter $4500.00 EAC
The followina items shall be billed on a time and material basis accordina to the attached eauipment
schedules.
29 Emergency Road Clearance N/A N/A
30 Debris Removal from Private Property (Right-of-Entry Program) and Publicly I N/A N/A
Owner Property (other than RiQht-of-Way)
31 Demolition of Structures N/A N/A
32 Marine Debris Removal N/A N/A
33 Pre-event traininQ for City personnel $000 N/A
34 Fill, culverts and rock for TDRS construction and maintenance At cost
CROWDER-GULF
CITY OF AVENTURA, FLORIDA
PRICE PROPOSAL
"LXHIBIT B"
NOTES:
1.These prices assume final disposal site are within 20 miles. For all miles over 20 add $0.11 per
cubic yard per mile.
2. Crowder-Gulf will pay tipping fee at final disposal site(s) and back charge City at cost.
3. Invoices to be based on incoming load tickets.
4 .Invoices to be based on outgoing load tickets.
5. To be hauled as ordinary debris.
6. For a mutli-year contract, the above prices would be adjusted on the anniversary date of the contract
according a percentage equal to the percent change in the Consumer Price Index as published by the
U. S. Department of Labor, Bureau of Labor Statistics.
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CROWDER-GULF
CITY OF AVENTURA, FLORIDA
PRICE PROPOSAL
Stump Conversion Table
Diameter to Volume Capacit}
.llll..: qua1ilimtJOll ufthe cuhil: yards of debns for each size of ~iwnp is tile following table Vias derived Irom FEMA lidd studies
conducted throughout the State of Florida dming the debris removal operations fi)l1owing lIurricane Charley, Frances. han and
Jeanne The lollO\"ring fonnula is used 10 derive cubic yards
I(Stump Diameter', 0.7854)x Stump LC'Ilgthl + ((Root ball Dimneter', (7854), Root Ball Height!
46656
(J.7S54 is onc-fourth Pi and is a constant.
46656 is used to convert inches to Cubic Yard,> and is a constant
"I11C fOTInula llSed to calculate the cubi!.: yardage used the follov.ing factors, based upon findings in the tidd
. Stump diameter measmed rn'o teet up from grOtUld
. Stump diameter to root ball diameter mtio of 1 :3:6
. Root ball hcightof31"
SlUmp Diameter (inches) Cubic Yards
" (H
7 04
, U5
9 Oti
]0 07
II U')
12 ]
]3 1-2
]4 ] 4
J5 ]6
]6 18
17 "
18 13
19 2.0
20 2.9
1] 3.2
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2:< 38
24 4]
1S 4."
16 48
27 5.1
28 56
29 6
30 65
31 69
32 73
11 78
34 83
35 "
36 9.3
37 n
38 103
39 1.9
40 \'15
41 12
42 ]26
43 13.3
44 139
45 145
"" ]:"_2
Stump Diameter (inches) Cubic Yards I
47 I"
"" ]6.5
49 171
50 ]7.9
51 186
52 19.4
" 2U]
54 2u9
5" :!1.7
5(, 22."
57 23,3
" 241
59 249
6lJ 25R
61 26.7
" 27.6
63 :!84
64 294
65 30.3
66 3]2
67 322
68 33_]
69 34_1
70 351
71 36.1
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73 38.2
74 39.:!
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76 41.4
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78 436
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84 506
CITY OF AVENTURA
FINANCE SUPPORT SERVICES DEPARTMENT
MEMORANDUM
TO:
FROM:
BY: rt Services Director
DATE: May 30, 2006
SUBJECT: Comprehensive Annual Financial Report - FY 200412005
June 6,2006 City Commission Meeting Agenda ItemS .:r:.
Recommendation
It is recommended that the City Commission approve the following motion:
"Motion to accept for filing the Comprehensive Annual Financial
Report for the fiscal year ended September 30, 2005 and to accept
that letter dated May 22,2006 attached hereto as Appendix I:
Backaround
The Comprehensive Annual Financial Report (CAFR) and the letter dated May
22, 2006 was distributed to the Mayor and Commissioners on May 31st. A
memorandum was distributed along with the CAFR and letter.
The Rules of the Auditor General, Chapter 10.550, requires that the CAFR be
filed as an official record at a public meeting. This motion satisfies that
requirement. In addition, the independent audit firm, McGladrey Pullen &
Company, llP, has requested that the letter dated May 2200, 2006, identified as
Appendix I, be accepted for filing with the City Commission.
A representative of McGladrey Pullen & Company, llP, the audit firm, will be
present at the meeting. However, since the CAFR is the responsibility of the
City, I respectfully request that any questions be discussed with the City
Manager and me prior to the meeting.
HMKlmn
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THE CITY OF AVENTURA, FLORIDA
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I COMPREHENSIVE ANN UALAVp
I FINANCIAL. REPORT -= -
FOR THE FISCAL YEAR ENDED , F o�•
SEPTEMBER 302005 °� S"`
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COMPREHENSIVE ANNUAL FINANCIAL REPORT
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P OF THE
F CITY OF AVENTURA, FLORIDA
I
FOR THE YEAR ENDED
Ir
¢' SEPTEMBER 30, 2005
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Prepared by:
Finance Support Services
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Table of Contents
a
Introductory Section(Unaudited)
Letter of Transmittal
City Officials vii
City Governmental Structure viii
Certificate of Achievement for Excellence in Financial Reporting ix
Financial Section
Independent Auditor's Report 1 -2
Management's discussion and analysis(unaudtited) 3- 12
Basic financial statements:
Government-wide financial statements:
Statement of net assets 13
Statement of activities 14
Fund financial statements:
Governmental funds:
r Balance sheet 15
Reconciliation of the governmental fund balance sheet
to the statement of net assets 16
Statement of revenues, expenditures and changes in
fund balances 17
Reconciliation of the statement of revenues,expenditures and changes
- in fund balances of governmental funds to the statement of activities 18
Proprietary funds:
Statement of net assets-proprietary fund 19
Statement of operating revenues, expenses and change in fund net assets-
proprietary fund 20
Statement of cash flows-proprietary fund 21
Fiduciary funds:
Statement of fiduciary net assets-police officers' retirement plan fund 22
Statement of fiduciary net assets-police officers' retirement plan fund 23
Notes to financial statements 24-44
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Required Supplementary Information(unaudited)
Statement of revenues,expenditures and change in fund balance- 45-47
r budget and actual-general fund
Statement of revenues,expenditures and change in fund balance-
m budget and actual-charter school fund 48
Schedule of funding progress-police officers' retirement plan fund 49
Schedule of contributions from the employer and the state of Florida-police
officers' retirement plan fund 50
Notes to required supplemental information 51
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Table of Contents
Supplementary Information:
Combining balance sheet—nonmajor governmental funds 52—53
•
Combining statement of revenues, expenditures and changes in
• fund balances (deficits)—nonmajor governmental funds 54—55
• Schedule of revenues,expenditures and changes in fund balances—budget and actual—
special revenue funds 56—57
• Schedule of revenues,expenditures and changes in fund balances—budget and actual—
debt service funds 58—59
Schedule of revenues,expenditures and changes in fund balances—budget and actual—
capital projects funds 60—61
Statistical Section (unaudited)
Fund information:
General governmental expenditures by function 62
General revenues by source 63
Property tax levies and collections 64 I
Assessed and taxable property 65
Property tax millage rates—direct and overlapping governments 66
Ratio of net bonded debt to total assessed value and net bonded debt per capita 67
Computation of legal debt margin 68
Computation of direct and overlapping debt 69
Ratio of annual debt service expenditures for general bonded debt to total general
governmental expenditures 70
Estimated value of construction and bank deposits 71
Principal taxpayers 72
Demographics and miscellaneous statistics 73
Compliance Section
Schedule of Expenditures of State Financial Assistance 74
{ Notes to Schedule of Expenditures of State Financial Assistance 75
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• Independent Auditor's Report
on Internal Control Over Financial Reporting and on
• Compliance and Other Matters Based on an Audit of Financial
Statements Performed in Accordance with
Government Auditing Standards 76—77
Independent Auditors Report
on Compliance and Internal Control Over
•
Compliance Applicable to Each Major State Project 78—79
•
Schedule of Findings and Questioned Costs 80—81
Summary Schedule of Prior Audit Findings 82
•
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Management Letter Required By
Chapter 10.550 of the Rules of the
Auditor General of the State of Florida 83—84
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INTRODUCTORY SECTION
■ " t r.
Aventura of
■
f� ' nventu]ra
*� Government Center
■ 3 ° I I.0Nr`*bo, 19200 West Country Club Drive
e'er £vr Aventura, Florida 33180
■ Office of the City Manager
April 27, 2006
as
Honorable Mayor and
■ Members of the City Commission
City of Aventura
• Aventura, Florida
■
In accordance with Section 11.45, Florida Statutes, and Section 4.11 of the City Charter,
submitted herewith is the Comprehensive Annual Financial Report (CAFR) for the fiscal year ended
■ September 30, 2005.
The financial statements included in this report conform to the generally accepted accounting
■ principles in the United States (GAAP) as prescribed by the Governmental Accounting Standards
Board (GASB). The City is responsible for the accuracy of the data and the completeness and
"" fairness of the presentation, including all disclosures. The financial statements have been audited by
■ McGladrey & Pullen, LLP. The independent auditors have issued an unqualified opinion that this
report fairly presents the financial position of the City and complies with all reporting standards
noted above.
■
The CAFR is divided into four parts: Introductory Section, Financial Section, Statistical Section
and Compliance Section.
r
The Introductory Section provides a summary of the contents of the entire report and general
information about the reporting entity. The Financial Section includes the Auditors' Opinion,
■ Management's Discussion and Analysis, the Basic Financial Statements, Notes to Financial
Statements, Combining Financial Statements, Required Supplementary Information, and Other
• Financial Information, which include other statements and schedules provided to supplement
■ required financial data. The Statistical Section includes a number of tables that provide historical,
social, economic and financial trend data that offers an overview of the City's fiscal situation. This
'" section is not included within the scope of the Auditor's opinion or other reports. The compliance
■ Section includes reports of the independent auditors relating to State and/or Federal financial
assistance and internal control and compliance matters and the Management Letter required by the
Rules of Florida's Auditor General.
■
The independent audit of the City's financial statements was part of a federal and state mandated
tr "Single Audit" designed to meet the special needs of federal and state grantor agencies. The
■ standards governing Single Audit engagements require the independent auditors to report not only on
the fair presentation of the financial statements, but also on the audited government's internal
• controls and compliance with legal requirements, with special emphasis on internal controls and legal
■ requirements involving the administration of federal and state awards.
PHONE:305-466-8910 • FAX:305.466-8919
www.cityofaventura.com
■
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The contents of this report are aimed at compliance with GASB pronouncements, including
Statement No. 34, requiring the preparation of government-wide financial statements on a full accrual
basis of accounting for all funds, and including Management's Discussion and Analysis.
... THE REPORTING ENTITY AND ITS SERVICES
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The City of Aventura was incorporated on November 7, 1995 and is a political subdivision of the
State of Florida. The City operates under a commission-manager form of government and provides
General Government, Public Safety and Community Services to its residents and business
community. The Mayor and six City Commissioners are responsible for establishing policies for City
Government. The Mayor and Commission appoint the City Manager who is the Chief Administrative
Officer of the City and is responsible for implementing policies adopted by the Commission.
This report includes all of the finds for which the City of Aventura is financially accountable.
Although the Miami-Dade Board of County Commissioners, Miami-Dade District School Board,
South Florida Water Management District and Florida Inland Navigation District levy and collect
taxes on property located within the corporate limits of the City of Aventura, financial information on
these taxing authorities is not included in this report since each has a separate elected governing
body, are legally separate and are fiscally independent of the City. Annual financial reports of these
r units of government are available upon request from each authority.
ECONOMIC CONDITIONS AND OUTLOOK
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The City of Aventura serves an area of approximately 4 square miles with an estimated
• population of approximately 28,500 residents. Prior to incorporation, the City received services from
r Miami-Dade County as a part of their unincorporated municipal services taxing unit. The City
received no real property, facilities or equipment from Miami-Dade County upon incorporation.
it The City's combination of upscale residential and commercial developments results in a taxable
value of$ 5.6 billion with a land area of less than 4 square miles. This makes the City of Aventura's
▪ taxable value per capita of approximately $ 196,000 among the highest in the County and State. The
it 2004/05 fiscal year was another active construction year for the City with a good combination of
upscale housing and commercial projects. An analysis of projects in the various stages of the
*' planning and development process indicates that building activity will continue to be geared toward
r similar type activities for two to three more years.
MAJOR INITIATIVES
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The establishment of a new municipal government structure to meet the needs of an existing City
• resident and business base has required the dedication of elected officials, the City Manager and all
r employees. The foundation on which to build the government structure has emphasized customer
service, one-stop shopping and privatization where appropriate.
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- During the first nine years of the City's existence, the City has focused on the infrastructure needs
of the community. In recent years, we have also directed our efforts to address the change in
demographics toward a younger community.
During the City's first nine (9) years the City had acquired land and constructed four (4) public
parks. During the 2004/05 year, we continued this commitment to expand recreational facilities by
,,. working to acquire land to substantially expand Waterways Park and by finalizing plans for the Park
1111once the land acquisition is finalized. Land acquisition is projected to be completed in May 2006
with construction following soon thereafter.
The August 25, 2003 opening of Aventura Charter Elementary School (ACES) represented
several milestones in the City's short history. The school was the first school within the City's
• boundaries and the first municipal sponsored charter school in Miami-Dade County. The school
opened at full capacity of 600 students in kindergarten through fifth grade. A lottery was required in
most grades due to the overwhelming number of applications. The second year was equally
successful with the School receiving an "A" score on the FCAT test.
✓
In order to further the ACES learning experience, the City funded an expansion of ACES from
the City's General Fund to provide for a Middle School wing. The project included $4.1 million in
■ construction cost and was substantially completed in July 2005. Accordingly, in August 2005, the
school year opened with an incremental increase in ACES to include sixth grade students. Each year,
• one additional grade will be added so that by August 2007, ACES will include a total of 900 students
r in grades K-8.
• FINANCIAL INFORMATION
■
Internal Accounting Control
■ Management of the City is responsible for establishing and maintaining internal controls designed
to ensure that adequate accounting data are compiled to allow for the preparation of financial
"' statements in conformity with generally accepted accounting principles. Internal control is designed
■ to provide reasonable, but not absolute, assurance that these objectives are met. The concept of
reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to
• be derived; and (2) the valuation of costs and benefits requires estimates and judgments by
■ management.
All internal control evaluations occur within the above framework. We believe that the City's
■ internal accounting controls adequately safeguard assets and provide reasonable assurance of proper
recording of financial transactions.
•
■ Budgetary Control
•
In accordance with City Ordinance, appropriations are legally controlled at the Department level.
r' Encumbrance accounting, under which purchase orders and other commitments for the expenditure of
monies are recorded in the accounting records is utilized throughout the fiscal year.
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Overview of Financial Activity
The accompanying financial statements reflect that the City has continued to expand its services
to meet the demands of its residential and business communities. A summary of the major financial
• activities is included in the Management Discussion & Analysis Section of this report.
tis
!PrFund Balances
o Fund balances represent the accumulation of resources from prior years which are available to
fund future years' budgets and for use as a reserve for unexpected events in the future. The fund
• balance at September 30, 2005 for the General Fund is approximately $ 11.3 million, representing
• approximately 29% of the 2005/2006 budget. A major portion of the budget ($11.8 million) is used
to fund a capital reserve account in the 2005/2006 budget. The capital reserve account may be
allocated by the City Commission to fund budget needs in the 2005/2006 or later fiscal years.
The fund balances in each special revenue, debt service and capital projects fund are designated
• for use for the specific legal purposes of each fund.
■
�,. Retirement Programs
The City contributed to three defined contribution pension plans based on employee
classifications created in accordance with Internal Revenue Code Section 401(a). The plans currently
cover all full-time employees of the City. Under these plans, the City contributes between 13.5 and
18% of each employee's salary, depending on the employee classification. There are no employee
}, contributions- Employer contributions for the fiscal year ended September 30, 2005 were
approximately $272,000.
A defined contribution pension plan provides pension benefits in return for services rendered,
provides an individual account for each participant and specifies how contributions to the individual's
account are to be determined instead of specifying the amount of benefits the individual is to receive.
pp. Under a defined contribution pension plan, the benefits a participant will receive depend solely on the
amount contributed to the participant's account, the returns earned on investments on those
contributions, and forfeitures of other participant's benefits that may be reallocated to such
R, participant's account.
In order to encourage employees to supplement the defined contribution plan, a deferred
compensation program is also available to all full-time employees. Under this program, employees
• may voluntarily elect to defer a portion of their salary to future years. Both programs are
administered by the ICMA Retirement Corporation under a trust agreement. The plan assets are
�,. separate and the City does not exercise any control or fiduciary responsibility over the assets.
Therefore, the assets, liabilities and transactions are not included in the City's financial statements.
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As discussed in the Notes to the Financial Statements, the City, through collective bargaining
with the City's police officers agreed to establish a defined benefit retirement program covering all
is sworn officers. This program is funded by a combination of City and employee contributions and
�,. state insurance premium taxes. Please see Note 11 in the Notes to the Financial Statements for a
detailed discussion of the retirement program.
Financing Programs and Debt Administration
The City currently has three outstanding long-term debt issues. At September 30, 2005, the
ttr principal balance outstanding totaled $ 36,225,000.
The Florida Municipal Loan Council loan is secured solely by a covenant to budget and
F appropriate the required debt service payments each year. The loan is structured the same as a serial
it bond issue with principal payments on April 1st and interest payments on April 1st and October 1st
of each year with the final maturity on April 1, 2029. Debt service requirements average
r* approximately $ 1.35 million per year over the thirty-year life of the bonds. Interest rates range from
3.2%to 5.125%depending on maturity date.
p+ The Series 2000 Revenue Bonds are bank qualified debt, secured solely by a covenant to budget
and appropriate the required debt service each year. This loan is structured the same as a serial bond
issue with annual principal payments due on October 1st of each year and semi-annual interest
• payments on April 1st and October 1st. Debt service requirements average approximately $ 510,000
per year over the twenty year life of the obligation. The interest rate is 5.04%.
The Series 2002 Revenue Bonds were financed through the Florida Intergovernmental Finance
V Commission. The loan is secured solely by the 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
P" payments due August 1" and interest payments due on February 1" and August 1" of each year.
Yr Interest rates range from 2.5% to 5.0% during the 30 year term of the financing. Debt Service
requirements are approximately$440,000 per year.
Risk Management
The City is insured with the Florida Municipal Insurance Trust for liability, property and workers
y compensation coverage. The liability limit under the policy is $ 5,000,000.
• OTHER INFORMATION
W
Independent Audit
r
rr In accordance with Section 11.45(3)(a) (4), Florida Statutes, and Article 1, Section 4.11 of the
City Charter, the City engaged the firm of McGladrey Pullen, LLP to perform the independent audit
F" of the City's accounts and records. The independent auditors reports are included in the Financial
lir section.
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Certificate of Achievement
r The Government Finance Officers Association of the United States and Canada(GFOA) awarded
a Certificate of Achievement for Excellence in Financial Reporting to the City of Aventura for its
comprehensive annual financial report (CAFR) for the fiscal year ended September 30, 2004. In
order to be awarded a Certificate of Achievement, a government must publish an easily readable and
efficiently organized comprehensive annual financial report. This report must satisfy both generally
accepted accounting principles and applicable legal requirements.
�,. A Certificate of Achievement is valid for a period of one year only. We believe that our current
comprehensive annual financial report continues to meet the Certificate of Achievement Program's
ID
requirements, and we are submitting it to the GFOA to determine its eligibility for another certificate.
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Acknowledgements
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The preparation of this report on a timely basis could not have been accomplished without the
efficient and dedicated services of the entire staff of the Finance Support Services Department. We
�. express our appreciation to all members of the Department who assisted and contributed to its
r preparation. We also wish to thank the Mayor and City Commissioners for their interest and support
in planning and conducting the financial operations of the City in a responsible and progressive
pr manner.
r
Respectfully submitted,
Harry M. Kilgore, C.P.A.
Finance Support Services Director
Eric M. Sorok.. A-CM
City Manager
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vi
CITY OF AVENTURA, FLORIDA
CITY OFFICIALS
SEPTEMBER 30,2005
CITY COMMISSION
Susan Gottlieb - Mayor
Zev Aurebach
Bob Diamond
Harry Holzberg
Billy Joel
Michael Stern
Luz Urbaez Weinberg
CITY MANAGER
Eric M. Soroka, ICMA-CM
DEPARTMENT DIRECTORS
Harry M. Kilgore, Director Finance Support Services
Robert M. Sherman, Director Community Services
Teresa M. Soroka, MMC, City Clerk
Thomas E. Ribel, Chief of Police
Joanne Carr, Planning Director
Mariano Fernandez, Building Director/Official
Dr. Katherine Bray Murphy, Charter School Principal
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r CITY ATTORNEYS
Weiss, Serota& Helfman, P.A.
it
CITY AODITORS
McGladrey& Pullen, LLP
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Certificate of
Achievement
for Excellence
in Financial
Reporting
S1 Presented to
City of Aventura,
Florida
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
September 30, 2004
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
S1 reports(CAFRs) achieve the highest
C■ standards in government accounting
and financial
S/v`sUieM'ac Yn financiallreporting
66.44./1 C_iera
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6:2R\
s,��ove:t°v�s President
\ s ig
Executive Director
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FINANCIAL SECTION
MI
McGladrey& Pullen
Certified Public Accountants
r
to
Independent Auditor's Report
To the Honorable Mayor and
Members of the City Commission
w Aventura, Florida
so
We have audited the accompanying financial statements of the governmental activities,the business-type activities,
off each major fund and the aggregate remaining fund information of the City of Aventura, Florida (the"City"), as of and
for the year ended September 30,2005 and the balance sheet and statement of revenues, expenditures and
changes in fund balance for the Charter School Fund as of and for the year ended June 30, 2005,which collectively
comprise the City's basic financial statements as listed in the table of contents. These financial statements are the
responsibility of the City's management. Our responsibility is to express opinions on these financial statements
based on our audit. We did not audit the financial statements of the Charter School Fund which financial statements
represent 11%of the total revenues of the governmental activities. We also did not audit the City of Aventura Police
Officers' Retirement Plan Pension Trust Fund which financial statements represent 54%of the total assets and 33%
of the total revenues of the aggregate remaining fund information. Both the financial statements of the Charter
School Fund and the City of Aventura Police Officers' Retirement Plan Pension Trust Fund were audited by other
w auditors whose reports thereon have been furnished to us, and our opinion, insofar as it relates to the amounts
IY included for the Charter School Fund and City of Aventura Police Officers' Retirement Plan Pension Trust Fund, is
based on the reports of the other auditors.
r We conducted our audit in accordance with auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards, issued by the
to Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain
IS reasonable assurance about whether the financial statements are free of material misstatement. An audit also
includes examining, on a test basis,evidence supporting the amounts and disclosures in the basic financial
statements. An audit also includes assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation. We believe that our audit and the
reports of other auditors provide a reasonable basis for our opinions.
In our opinion, based on our audit and the reports of other auditors,the financial statements referred to above,
• present faidy, in all material respects,the respective financial positions of the governmental activities.the business-
type activities,each major fund and the aggregate remaining fund information of the City as of September 30, 2005
ea and the Charter School Fund as of June 30, 2005, and the respective changes in financial positions and cash flows,
where applicable,thereof for the years then ended in conformity with accounting principles generally accepted in the
United States of America.
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In accordance with Government Auditing Standards, we have also issued a report dated March 21, 2006 on our
consideration of the City's internal control over financial reporting and our tests of its compliance with certain
provisions of laws, regulations,contracts,grant agreements and other matters. The purpose of that report is to
describe the scope of our testing of internal control over financial reporting and compliance and the results of that
testing,and not to provide an opinion on internal control over financial reporting or on compliance. That report is an
ro integral part of an audit performed in accordance with Government Auditing Standards and should be considered in
assessing the results of our audit.
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Management's discussion and analysis,the budgetary comparison information,and the pension fund schedules of
• funding progress and employer contributions on pages 3 through 12, pages 45 through 48,and pages 49 through 50,
respectively are not a required part of the basic financial statements, but are supplementary information required by
• accounting principles generally accepted in the United States of America. We,and the other auditors, have applied
• certain limited procedures, which consisted principally of inquiries of management regarding the methods of•
measurement and presentation of the supplementary information. However,we did not audit the information and
express no opinion on it.
•
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively compnse•
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the City's basic financial statements. The combining and individual fund statements and schedules as listed in the
table of contents are also presented for purposes of additional analysis and are not a required part of the basic
financial statements. The combining and individual fund statements and schedules have been subjected to the
auditing procedures applied in the audit of the basic financial statements and, in our opinion, are fairly presented, in
all material respects, in relation to the basic financial statements taken as a whole.
The accompanying introductory and statistical sections, as listed in the table of contents,are presented for purposes
of additional analysis and are not a required part of the basic financial statements. This information has not been
subjected to the auditing procedures applied by us and the other auditors in the audit of the basic financial
statements and, accordingly,we express no opinion on them. v// pp2,,��/ �J
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Fort Lauderdale, Florida•
March 21, 2006
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MANAGEMENT'S
DISCUSSION AND
ANALYSIS
(NOT COVERED BY INDEPENDENT AUDITORS' REPORT)
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City of Aventura, Florida
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Management's Discussion and Analysis (Unaudited)
This section of the report presents our discussion and analysis of the City's performance during the fiscal year that
ended September 30, 2005. Please read it in conjunction with the City's financial statements,which follow this
• section.
Financial Highlights
• The City's total net assets increased by$6.7 million–over the course of this year's operations. Net assets
of our business-type activities–increased by$.5 million, and the net assets of our governmental activities
increased by$6.2 million.
• The assets of the City exceeded its liabilities at the close of the most recent fiscal year by$48.6 million (net
assets). Of this amount, $15.5 million(unrestricted net assets) may be used to meet the government's
ongoing obligations to citizens and creditors.
• At the end of the current fiscal year, unreserved fund balance for the general fund was$10 million,or 37 3%
of total general fund expenditures.
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` Overview of the Financial Statements
The financial section of this Annual report consists of four parts—managements discussion and analysis (this
section), the basic financial statements, required supplementary information, and a supplementary information
section that presents combining and individual fund statements and schedules.
j` Financial Section
MANAGEMENT's DISCUSSION AND ANALYSIS
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BASIC FINANCIAL STATEMENTS
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Government-Wide(Full Accrual) Fund
Governmental Activities Governmental (Modified Accrual)
ft Business-type Activities Proprietary(Full Accrual)
(No Fiduciary Activities) Fiduciary (Full Accrual)
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Notes to the Financial Statements
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1► REQUIRED SUPPLEMENTARY INFORMATION
✓ (Other than MD&A)or
Supplementary Information–Combining and Individual Fund Statements and
No Schedules
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City of Aventura, Florida
• Management's Discussion and Analysis(Unaudited)•
Major Features of the Basic Financial Statements
Government-wide•
• 1
Financial Statements Fund Financial Statements
• Governmental Funds Proprietary Funds Fiduciary Funds
Scope Entire City government Activities of the City that Activities of the City that Instances in which the
(except fiduciary activities) are not proprietary or are operated similar to City is the trustee or
fiduciary private business agent for someone
else's resources
Required financial 'Statement of net assets *Balance sheet *Statement of net assets *Statement of fiduciary
statements •Statement of activities •Statement of revenue. *Statement of revenue net assets
expenditures, and expenses, and changes *Statement of changes
changes in fund balances in net assets in fiduciary net assets
'Statement of cash flows
Accounting basis Accrual accounting and Modified accrual Accrual accounting and Accrual accounting and
and measurement economic resources focus accounting and current economic resources focus economic resources focus
Focus financial resources focus 1
Type of asset/ All assets and liabilities, both Only assets expected to All assets and liabilities, All assets and liabilities,
liability information financial and capital, and be used up and liabilities both financial and capital, both short-term and
short-term and long-term that come due during the and shod-term and long-term.
year or soon thereafter long-term.
no capital assets and long
• term liabilities included
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Basic Financial Statements
Government-wide financial statements. The focus of the government-wide financial statements is on the overall 1
financial position and activities of the City. Reporting is similar to that of a private-sector business. The government-
wide financial statements report information about the City as a whole and about its activities in a way that helps
answer questions about the financial health of the City and whether the activities of the year contributed positively or
negatively to that health.
The City's government-wide financial statements include the statement of net assets and statement of activities. As
described below,these statements do not include the City's fiduciary activities because resources of these funds
cannot be used to finance the City's activities. However,the financial statements of fiduciary activities are included in
the City's fund financial statements, because the City is financially accountable for those resources, even though they
belong to other parties.
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City of Aventura, Florida
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!� Management's Discussion and Analysis (Unaudited)
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• The Statement of Net Assets presents information on the assets held and liabilities owed by the City, both
�* long-and short-term. Assets are reported when acquired by the City and liabilities are reported when they
(r are incurred, regardless of the timing of the related cash flows to acquire these assets or liquidate such
liabilities. For example,the City reports buildings and infrastructure as assets, even though they are not
.r available to pay the obligations incurred by the City. On the other hand,the City reports liabilities, such as
IPS litigation claims,even though these liabilities might not be paid until several years into the future.
The difference between the City's total assets and total liabilities is net assets. Over time, increases or decreases in
net assets may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.
Although the purpose of the City is not to accumulate net assets, in general, as this amount increases it indicates that
the financial position of the city is improving over time.
r • The Statement of Activities presents the revenues and expenses of the City. The items presented on the
statement of activities are measured in a manner similar to the approach used in the private-sector in that
r revenues are recognized when earned and expenses are reported when incurred. Accordingly, revenues
are reported even when they may not be collected for several months after the end of the accounting period
and expenses are recorded even though they may not have used cash during the current period.
Both of the government-wide financial statements distinguish functions of the City that are principally supported by
taxes and intergovernmental revenue(governmental activities)from other functions that are intended to recover all or
a significant portion of their costs through user fees and charges(business-type activities). The governmental
Y• activities of the City include general government, public safety,community services and nondepartmental. The
business-type activities include stormwater utility.
Fund financial statements. Unlike government-wide financial statements,the focus of fund financial statements is
directed to specific activities of the City rather than the City as a whole. Except for the General Fund,separate funds
are established to maintain control over resources that have been segregated for specific activities or objectives.
The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with
finance-related legal requirements. All of the funds of the City can be divided into three categories: governmental
funds, proprietary funds, and fiduciary funds.
r Governmental funds. Financial statements consist of a balance sheet and a statement of revenue, expenditures,
and change in fund balances. These statements are prepared on an accounting basis that is significantly different
from that used to prepare the government-wide financial statements.
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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. For example, amounts reported on the balance sheet
include items such as cash and receivables but do not include capital assets such as land and buildings. The
difference between a fund's total assets and total liabilities is the fund balance,and generally indicates the amount
that can be used to finance the next fiscal year's activities. The operating statement for governmental funds reports
only those revenue 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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City of Aventura, Florida ,
Management's Discussion and Analysis(Unaudited)
For the most part.the balances and activities accounted for in governmental funds are also reported in the
governmental activities columns of the government-wide financial statements. However, because different
accounting basis are used to prepare governmental fund financial statements and government-wide financial
statements,there are often significant differences between the totals presented. For this reason,there is an analysis
after the governmental funds balance sheet that reconciles the total fund balances for all governmental funds to the
amount of net assets presented in the governmental activities column on the statement of net assets. Also,there is
an analysis after the statement of revenue,expenditures and changes in fund balances that reconciles the total
change in fund balances for all governmental funds to the change in net assets as reported in the governmental
activities column in the statement of activities.
Proprietary funds. Financial statements consist of a statement of net assets, statement of revenue,expenses, and
•
changes in fund net assets and statement of cash flows. These statements are prepared on an accounting basis that
is similar to the basis used to prepare the government-wide financial statements. For financial reporting purposes,
proprietary funds are grouped into Enterprise Funds and Internal Service Funds.
The City uses Enterprise Funds to account for business-type activities that charge fees to customers for the use of
specific goods or services. These funds are used to report the same functions presented as business-type activities
in the government-wide financial statements. Internal Service funds are used to account for services provided and
billed on an internal basis. The City does not have any intemal service funds. i
Proprietary funds provide the same type of information as the government-wide financial statements,only in more
detail The City has one major enterprise funds,the Stormwater Utility fund. A statement of cash flows is presented
at the fund financial statement level for proprietary funds, but no equivalent statement is presented in the
government-wide financial statements for either governmental activities or business-type activities.
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the ,
• government. Fiduciary funds are not reflected in the government-wide financial statement because the resources of
those funds are not available to support the City's own programs. Fiduciary financial statements consist of a
statement of fiduciary net assets and a statement of changes in fiduciary net assets.
•
Notes to the Financial Statements. The notes provide additional information that is essential to a full
understanding of the data provided in the government-wide and fund financial statements.
•
Required Supplementary Information
In addition to the basic financial statements and accompanying notes,this report also presents certain required
supplementary information concerning various issues such as a comparison between the City's adopted and final
budget and actual financial results for its General Fund and major special revenue fund. The City adopts an annual
appropriated budget for its governmental funds. A budgetary comparison schedule has been provided for the
general fund and major special revenue funds to demonstrate compliance with this budget. Required supplementary
information is also presented for the City's pension plan including a schedule of funding progress and schedule of
employer contributions.
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ECity of Aventura, Florida
R Management's Discussion and Analysis(Unaudited)
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Combining and Individual Fund Statements and Schedules
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Y Combining statements referred to earlier in connection with nonmajor governmental, internal service and fiduciary
funds are presented immediately following the required supplementary information.
Y Government-wide Financial Analysis
The table below presents a summary of net assets as of September 30, 2005 and 2004, derived from the
r government-wide Statement of Net Assets:
Net Assets (in thousands)
F Governmental Business-Type
km
Activities Activities Total
2005 2004 2005 2004 2005 2004
Current and other assets $ 23,580 $ 23,182 $ (239) $ 64 $ 23,341 $ 23,246
Capital assets 60,121 55,092 6,161 5,351 66,282 60,443
Total assets 83,701 78,274 5,922 5,415 89,623 83,689
Long-term liabilities 37,496 37,138 - 2 37,496 37,140
r Other liabilities 3,521 4,691 40 - 3,561 4,691
im Total liabilities 41,017 41,829 40 2 41,057 41,831
r Net assets:
as Invested in capital assets,
net of related debt 23,896. 22,472 6,161 5,351 30,057 27,823
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Restricted 2,944 1,873 - - 2,944 1,873
Unrestricted (deficit) 15,844 12,099 (279) 62 15,565 12,161
ni, Total net assets $ 42,684 $ 36,444 $ 5,882 $ 5,413 $ 48,566 $ 41,857
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City of Aventura, Florida ■
Management's Discussion and Analysis (Unaudited)
• As noted earlier, net assets may serve,over time as a useful indication of a government's financial position. At the
close of the most recent fiscal year,the City's assets exceeded liabilities by$48.6 million.
The largest portion of the City's net assets is net assets invested in capital assets net of related debt and is 62%of
total net assets. This category reflects its investment in capital assets net of any outstanding related debt used to
acquire these assets. The City uses these capital assets to provide services to the citizens of the City;consequently
these net assets are not available for future spending. Although the capital assets are shown net of debt, it should be
noted that the resources needed to repay this debt must be provided from other sources. The next largest portion of
the City's net assets is unrestricted and is 32%of total net assets. Unrestricted net assets represent resources that
are available for spending. Restricted net assets represent 6%of total net assets. Restricted net assets represent
• resources that are subject to external restrictions on how they can be used.
Capital assets increased in the governmental activities due primarily to the completion of the construction for the new
middle school wing of the Charter School building in the amount of$4.1 million.Capital assets in the business type
activities increased due to stormwater drainage improvement projects. Other liabilities in the governmental activities
decreased by$1.1 million mainly due to a decrease in accrued liabilities of$.9 million caused primarily by a decrease
in retainage payable.
•
Over time, increases and decreases in net assets measure whether the City's financial position is improving or
deteriorating. During this fiscal year,the net assets of the governmental activities increased by$6.2 million or 17%,
and the net assets of the business-type activities increased by$.5 million or 9%.
Property taxes increased$1.7 million due to new construction and increases in assessed value of existing property.
Operating grants and contributions increased by$1.1 million due primarily to FEMA grants for Hurricane Katrina and
a joint funding agreement with the State of Florida for improvements on the William Lehman Causeway. Charges for
services increased$1.1 million due primarily to increased building permit revenue. Other revenues increased $.8
million due primarily to increased impact fees collected on new residential units which were started during the year.
Public safety expenditures increased $1.4 million due primarily to the cost of inspections related to increased building
permits and payroll and benefit increases.
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City of Aventura, Florida
r Management's Discussion and Analysis(Unaudited)
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The table below presents a Summary of changes in net assets for the years ended September 30, 2005 and 2004,
as derived from the government-wide Statement of Activities:
Changes in Net Assets (in thousands)
r Governmental Business-Type
is Activities Activities Total
2005 2004 2005 2004 2005 2004
r Revenues:
is Program revenues:
Charges for services $ 4,796 $ 3 687 $ 820 $ 826 $ 5,616 $ 4,513
" Operating grants and contributions 5,212 4,099 •
- 5,212 4,099
is Capital grants and contributions 9 401 - - 9 401
General revenues:
rProperty taxes 11,843 10,143 - - 11,843 10,143
Other taxes 5,720 5,460 - - 5,720 5,460
Franchise fees 2,331 2,185 - 2,331 2,185
Intergovernmental revenues 3,426 3,204 3,428 3,204
Other revenues 1,811 1,038 2 3 1,813 1,041
r Total revenues 35,150 30.217 822 829 35,972 31646
is Expenses:
General government 3,139 2,539 - - 3,139 2,539
r Public safety 13,042 11,548 •
- 13,042 11,548
r Community services 8,959 8,396 •
- 8,959 8,396
r Nondepartmental 2,096 1,839 - - 2,096 1,839
€+. Interest on long-term debt 1,777 1,830 •
- 1,777 1,830
NI Stormwater utility • - 250 147 250 147
Total expenses 29,013 26,152 250 147 29,263 26,299
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Increase in net assets
tr before transfers 6,137 4,065 572 682 6,709 4,747
it Transfers 103 402 (103) (397) - 5
P Change in net assets 6,240 4,467 469 285 6,709 4,752
I Net assets, beginning 36,444 31,977 5,413 5,128 41,857 37,105
Net assets, ending $ 42,684 $ 36,444 $ 5,882 $ 5,413 $ 48,566 $ 41,857
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• City of Aventura, Florida ■
Management's Discussion and Analysis (Unaudited)
Financial Analysis of the City of Aventura's Funds
As noted earlier,the City uses fund accounting to ensure and demonstrate compliance with finance-related legal I
requirements.
Governmental Funds
•
The focus of the City's governmental funds is to provide information on near-term inflows,outflows,and balances of
spendable resources. Such information is useful in assessing the City's financing requirements. In particular,
unreserved fund balance may serve as a useful measure of a government's net resources available for spending at
the end of the fiscal year.
The General Fund is the chief operating fund of the City. At end of the current fiscal year, unreserved fund balance
of the General Fund was $10 million while the total fund balance reached $11.3 million. As a measure of the General
• Fund's liquidity, it may be useful to compare both unreserved fund balance and total fund balance to total general
fund expenditures. Unreserved fund balance represents 37.3%of total general fund expenditures,while total fund
balance represents 42.4%of that same amount.
The fund balance of the City's General Fund decreased by$1.3 million during the current fiscal year. Key factors of
this decline are as follows:
• • An increase in property taxes of$1.7 million resulting from continued growth and increased assessed•
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values.
• An increase in Licenses and Permits of$1.2 million due to new development.
• $1.7 million increase in Public Safety expenses primarily due to payroll benefits increases and additional
hurricane related personnel costs.
• Capital outlay increased$3.3 million to a total of$6.5 million primarily due to the construction of the Charter
School addition of$4.1 million 1
The fund balance of the Charter School fund decreased by$.1 million during the current year. This decrease was
predominantly due to payroll benefits increases.
• The Debt Service Fund 2000 Series is used to record principal retirement and did not have any significant changes
from the prior year.
• The fund balance of the Series 2000 Capital Construction fund increased by S.1 million during the current year. This
increase was due to investment earnings on available cash balances.•
Proprietary Fund
The proprietary fund showed a$.5 million increase in net assets from the prior year. This was caused by operating '
income of$.6 million. The proceeds were used to fund additional stormwater drainage improvements resulting in an
increase in capital assets and a decrease in unrestricted net assets.
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LCity of Aventura, Florida
EManagement's Discussion and Analysis (Unaudited)
General Fund Budgetary Highlights
The original budget was amended and increased revenues by $3 million and expenditures by$4.3 million during the
year. The increased revenues were caused by a $1 million increase due to federal, state and local grants which
were not budgeted until awarded,an increase of$1.7 million in building permits due to new construction.
FY Expenditures budgeted for public safety were increased by$1.2 million due to building permits inspection costs and
payroll and benefits increases and community services increased by$1 million due to increased capital
improvements primarily the project funded by the joint funding agreement for the William Lehman Causeway.
This increase was budgeted from available fund balance. During the year, however, revenue exceeded budgetary
estimates and expenditures were less than budgetary estimates,thus reducing the need to draw upon existing fund
L balance. This year's actual operations resulted in a$1.3 million decrease to fund balance. Intergovernmental grant
revenues were less than budgeted due to timing of reimbursements. Since amounts were not available to pay
liabilities of the current period, the revenue recognition was deferred. Interest income exceeded budget by$.1 million
L due to better than expected market performance. Nondepartmental capital outlay was$10.4 million less than
budgeted because the City budgets a reserve for future capital expenditures.
r Capital Assets and Debt Administration
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Capital Assets
r As of September 30,2005 and 2004, the City had $66.3 and$60.4 million, respectively, invested in a variety of
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capital assets, as reflected in the following schedule:
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fCapital Assets
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(in thousands, net of depreciation)
i„ Governmental Business-Type
it Activities Activities Total
2005 2004 2005 2004 2005 2004
P Land $ 14,592 $ 14,592 $ • $ - $ 14,592 $ 14,592
is Buildings 30,146 26,709 - - 30,146 26,709
Improvements other than buildings 4,018 4,115 - - 4,018 4,115
P. Furniture, machinery and equipment 3,783 3,665 - - 3,783 3,665
r Infrastructure 7,582 5,912 6,161 5,351 13,743 11,263
Construction in progress - 99 - - - 99
L Total $ 60,121 $ 55,092 $ 6,161 $ 5,351 $ 66,282 $ 60,443
Major capital asset events during the year included:
• $4.1 million was expended on construction for the new wing of the Charter School.
q • $1.9 million was expended for infrastructure improvements.
ID • $960 thousand was expended for stormwater drainage system improvements.
' Additional information can be found in Note 6—Capital Assets.
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City of Aventura, Florida
Management's Discussion and Analysis (Unaudited) _
Debt Administration
• As of year-end,the City had $36.2 million in debt outstanding compared to the$37.1 million last year,a 2.5% 1
decrease. All debt is secured only by a covenant to budget and appropriate funds for repayment.
The debt position of the City is summarized below and is more fully explained in Note 8: I
Bonded Debt and Notes Payable(in thousands)
Governmental Business-Type
Activities Activities Total
2005 2004 2005 2004 2005 2004
Non-Ad Valorem bonds $ 36,225 $ 37,155 $ - $ - $ 36,225 $ 37,155
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• Economic Factors and Next Year's Budgets and Rates•
The State of Florida, by constitution,does not have a state personal income tax and therefore the State operates
primarily using sales,gasoline and corporate income taxes. Local governments(cities,counties, school boards)
primarily rely on property and a limited array of permitted other taxes(utility taxes,franchise fees and occupational
licenses)as well as intergovernmental revenues for their governmental activities, For business-type activities and
• certain governmental activities(construction services and recreational programs),the user pays a related fee or
charge associated with the service.
The adopted operating budget for fiscal year 2006 totals$46.4 million, 1%higher than the final operating budget for
fiscal year 2005.
Contacting the City's Financial Management•
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This financial report is designed to provide our citizens,taxpayers,customers, and investors and creditors with a
general overview of the City's finances and to demonstrate the City's accountability. If you have questions about this
report or need additional information,contact the Finance Support Services Director, City of Aventura, Florida.
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BASIC
FINANCIAL STATEMENTS
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Statement of Net Assets
September 30, 2005
E Primary Government
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Activities Business-Type
Assets Activities Total
Cash and cash equivalents $ 15,305244 S $ 15305,244
Receivables(net of allowance for uncollectibles) 645307 645,307
Due from other governments 1,625570 125804 1,750,374
Prepaid expenses 526,812 -
526,812
Deposits 385000 -
380,000
Inventories 28,994 - 28,994
Internal balances 365903 (368,903)
r Bond issuance costs(net) 425,049 425,049
a Restricted cash,cash egwvaents and investments 4,279,5114,279,511
Capital assets.
r Nondepreciable 14,592,603 •
14,592,603
IN Depreciable(net of accumulated deprecation) 45,525233 6,161,008 51,689,241
Total assets 83,701226 5921,909 89,625135
Liabilities
Accounts payable 1,237,645 15858 1,251,503
Accrued liabilities 1,122,1991,122,199
Retainage payable 510,740 25,555 536,295
Due to other governments 12,88615886
rUnearned revenues 434,034 - 435034
S Net pension obligation 132266 - 135266
Accrued interest payable 7155771557
Due within one year:
Compensated absences payable 127,126127,126
Bonds payable 965,000 - 965,000
r Due in more than one year'.
ii Compensated absences payable 1,144,136 •
1,144,136
Bonds payable 35,260,000 - 35,265000
Total liabilities 41517,589 39,413 41,057,002
rin Commitments and Contingencies
✓ Net assets.
it Invested in capital assets, net of related debt 25895,836 6,161,008 30,056,844
Restricted for
r Police purposes 814,414 - 814,414
L Capital improvements 2,129,944 - 2,129,944
Unrestricted(deficit) 15,843,443 (278,512) 15,564,931
Total net assets $ 42,683,637 $ 5,882,496 $ 48,566,133
See Notes to Financial Statements.
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City of Aventura, Florida
Statement of Activities
Year Ended September 30, 2005
Net(Expense)Revenue and
Changes in Net Assets
Program Revenues Primary Government
Charges Operating Capital
for Grants and Grants and Governmental Business•type
Functions/Programs Expenses Services Contributions Contributions Activities Activities Total
Primary government
Governmental activities'.
General government $ 3,138,897 $ 539,332 6 915,220 $ $ (1,684,345) 6 - $ (1,684345)
Public safely 13,042,732 3,585,061 72,675 8,987 (9,376,009) • (9,376,009)
Community services 8,958,704 671,809 4,224,125 •
(4,062,770) - (4,062,770)
Nondepartmental 2,095,636 - - (2,095,636) - (2,095,636)
Interest and fiscal charges 1,777,122 - - - (1,777,122) • (1,777,122)
Total governmental activities 29,013,091 4,796,202 5,212,020 8,987 (18,995,882) • (18,995,882)
Business-type activities'.
Slormwater utility 249,947 820,554 - 570,607 570,607
Total primary government $ 29,263,038 $ 5,616,756 $ 5,212,020 $ 8,987 $ (18,995,882) $ 570,607 $ (18,425,275)
General revenue:
Taxes
Ad valorem taxes $ 11,842,689 $ - $ 11,842,689
Utility service taxes 5,719,554 • 5,719,554
Franchise fees 2,330,809 - 2,330,809
Intergovernmental 3,427,647 • 3,427,647
Impact fees 959,264 - 959,264
Interest income 553,135 2,258 555,393
Miscellaneous 298,875 • 298,875
Transfers 103,210 (103,210) -
Total general revenues and transfers 25,235,183 (100,952) 25,134,231
Change in net assets 6,239,301 469,655 6,708,956
Net assets,beginning 36,444,336 5,412,841 41,857,177
Net assets,ending $ 42,683,637 $ 5,882,496 $ 48,566,133
See Notes to Financial Statements.
14
MIN MI M NM r 1111111 _ M M ® ME _ MINI MINI o _ o SI MI
CCity of Aventura, Florida
Balance Sheet
EGovernmental Funds
September 30,2005
Debt Capital
Charter Service Construction Nonmajor Total
Rr School Fund 2000 Fund 2000 Governmental Governmental
tW Assets General Fund Fund' Series Series Funds Funds
Current assesr .
Cash and cash equivalents $11,859,696 $ 337,807 $ •- $ - $ 3,111,741 $ 15,305,244
Restricted cash,cash equivalents
ill and investments - - 500,533 3,776,451 2,527 4,279,511
Accounts receivab'e 417,595 212,888 - - 14,824 645,307
Deposits - - - 380,000 - 380,000
Irventories 28,994 28,994
Due from other funds 504,069 - - - - 504,069
Due from otner governments 1,503,732 - - - 116,838 1620,570
Prepaid expenditures 525,007 1,805 526,812
Total assets $14,839,093 $ 548,500 $ 500,533 $ 4,156,451 5 3,245,930 $ 23,290,507
P Liabilities and Fund Balances
all Liabilities.
Accounts payable $ 1,076,659 $ 51,382 $ - $ 1,246 $ 108,358 $ 1,237,645
✓ Accrued liabilities 563,832 193,845 364,522 - - 1,122,199
II Retainage payable 510,740 - - - - 510,140
Due to other governments 12,886 - - - - 12,886
Unearned revenue 1,340,577 - - - - 1,340,577
✓ Due to other funds - - 131.664 - 3,502 135,166
lb Total liabilities 3,504.694 245,227 496,186 1,246 111,860 4,359,213
Fund balances:
P Reserved for
is Debt service - - 4,347 - 37,972 42,319
Encummances 804,555 - - - - 804,555
Inventory 28,994 - - - - 28,994
Prepaid expenditures 525,007 1,805 - - - 526,812
ill Unreserved.
Designated for subsequent year
rexpenditures in.
W General Fund 9,975,843 - - • - 9,975,843
Special Revenue Funds - 300,000 - - 1,269,290 1,569.290
Capital Projects Funds - - - 4,155,205 - 4,155,205
Undesignated,reported in'.
lit Speoa'Revenue Funds - 1,468 • 1,675,068 1,676,536
Debt Service Funds - - - • (3,441) (3,441)
P Capital Projects Funds - - - - 155,181 155,181
II Total fund balances 11,334,399 303,273 4,347 4,155,205 3,134,070 18,931,294
Total liabilities and
fund balances $14,839,093 $ 548,500 $ 500,533 $ 4,156,451 $ 3,245,930 $ 23,290,507
'As of June 30, 2005
rSee Notes to Financial Statements.
Yr1
15
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1
City of Aventura, Florida
Reconciliation of Governmental Fund
Balance Sheet to the Statement of Net Assets
September 30,2005
• 1
Total fund balances—governmental funds $ 18,931,294 i
Capital assets used in governmental activities are not financial
• resources and therefore, are not reported in the funds:
The cost of capital assets is $ 70,170,422
•
Accumulated depreciation is (10,049,586) 60,120,836
Intergovernmental revenue is not available to pay for current period
expenditures and,therefore, is deferred in the funds. 906,543
•
Net pension obligation resulting from deficiency of contributions to
pension plans is not reported in the fund financial statements as it
is not due and payable in the current period. (132,266)
Governmental funds report the effect of issuance costs when debt i
• is first issued, whereas these amounts are deferred and amortized
over the life of the debt in the government-wide financial statements
bond issuance costs 425,049•
i
Long-term liabilities are not due and payable in the current period
and, therefore, are not reported in the funds:
Compensated absences (1,271,262)
Bonds payable (36,225,000)
Accrued interest payable (71,557) (37,567,819)
Net assets of governmental activities $ 42,683,637
See Notes to Financial Statements.
1
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P City of Aventura, Florida
6
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
Year Ended September 30, 2005
Debt Capital
CharterService Construction Nonmajor Total
School Fund 2000 Fund 2000 Governmental Governmental
General Fund Fund' Series Series Funds Funds
Revenues.
✓ Ad valorem taxes $ 11,842,689 $ - 8 - S - S - S 11,842,689
6 Olilily service taxes 5,719,554 - - - - 5,719554
Franchise fees 5330809 - - - - 2,330809
Inlergovernmen;al 2,276,653 3,556,451 - 1,430,364 7,265468
r Licenses and permits 3,335034 - - - 3,335034
6 Charges for services 1,389,405 208,825 - - - 1,598230
Fines anc forfeitures 236,387 - - - 236,078 472,465
Impact fees - • - 959,264 959,264
r Interest income 220119 9,404 25,200 83583 206,729 553,135
Y Miscellaneous 190,693 108,182 - - - 298,875
Total revenues 27549,343 3582,862 25,200 83,683 2,832,435 34375523
Aa Expenditures:
Current.
11r General government 2,580,989 - - - - 2,580,989
Public safety 12,252,422 - - - 3,924 12,256,346
P Community services 3,783,663 3,411,120 - - 802,986 7,997,769
Nondepartmental 1,623,794 . - . • 1,623,794
Capital outlay 6,511,269 90,227 - 9,700 805,150 7,416,346
Debt service:
r Principal retirement - - 220,000 - 710,000 930,000
Y Inleresl - - 289,044 - 1,464,402 1,753,446
Trustee fees - - - 28,363 28,363
rF Total expenditures 26,752,137 3,501,347 509,044 9,700 3,814,825 34,587,053
YExcess(deficiency)of
revenues over expenditures 797,206 381,515 (483,844) 73,983 (982,390) (213,530)
Other financing sources(uses).
a Transfers in 133,210 - 487,000 - 2,201,585 2,821,795
✓ Transfers out (2,246,000) (472,585) - - - (2,718,585)
Total other financing
sources(uses) (2,112,790) (472,585) 487,000 - 2,201,585 103,210
i Net change in fund balances (1,315,584) (91,070) 3,156 73,983 1219,195 (110,320)
F Fund balances,beginning 12,649,983 394,343 1,191 4,081,222 1,914,875 19,041,614
6 Fund balances.ending $ 11,334,399 $ 303,273 S 4,347 $ 4,155,205 S 3,134,070 $ 18,931,294
f *For the year ended June 30.2005
I
See Notes to Financial Statements.
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17
✓
City of Aventura, Florida
Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities
Year Ended September 30, 2005
i
Net change in fund balances—total governmental funds $ (110,320)•
i
Amounts reported for governmental activities in the statement of
activities are different because:
Governmental funds report capital outlays as expenditures. j
However, in the statement of activities the cost of those assets is
depreciated over their estimated useful lives and reported as
• depreciation expense. This is the amount by which capitalized
capital outlays exceeded depreciation in the current period:
Expenditures for capital assets 7,227,718
Less: current year's depreciation (2,199,638) 5,028,080
Repayment of bond principal is an expenditure in the governmental
funds, but the repayment reduces long-term liabilities in the
• statement of net assets. 930,000
• Some expenses reported in the statement of activities do not require
• the use of current financial resources,and therefore are not
•
reported as expenditures in governmental funds:•
1
Net pension obligation (132,266)
Interest 20,456
Amortization of bond issuance costs (15,769)
Compensated absences (256,539)
•
Revenues in the statements of activities that do not provide current
financial resources are not reported as revenues in the funds. 775,659
Change in net assets of governmental activities $ 6,239,301
See Notes to Financial Statements.
1
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18 i
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41.
City of Aventura, Florida
a
Statement of Net Assets
Proprietary Fund
September 30, 2005
r
». Assets:
Current assets:
Due from other governments $ 129,804
Noncurrent assets:
Capital assets(net of accumulated depreciation) 6,161,008
Total assets 6,290,812
a
Liabilities:
'° Current liabilities:
Accounts payable 13,858
�, Retainage payable 25,555
Due to other funds 368,903
Total liabilities 408,316
•
Net Assets(Deficit):
di
Invested in capital assets, net of related debt 6,161,008
Unrestricted (deficit) (278,512)
Total net assets $ 5,882,496
See Notes to Financial Statements.
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19
City of Aventura, Florida
Statement of Operating Revenues, Expenses and Change in Fund Net Assets
Proprietary Fund
For the Year Ended September 30, 2005
Operating revenues:
Charges for services $ 820,554
•
Operating expenses:
Cost of sales and services 101,165 II!!
Depreciation expense 148,782
Total operating expenses 249,947 ■
Operating income 570,607
Nonoperating revenues:
Interest income 2,258
Income before transfers 572,865
Transfers out (103,210) j
Change in net assets 469,655
.11 Net assets, beginning 5,412,841
Net assets, ending $ 5,882,496
See Notes to Financial Statements.
•
• I
•
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20
City of Aventura, Florida
Statement of Cash Flows
Proprietary Fund
Year Ended September 30, 2005
r
Cash Flows From Operating Activities
e, Cash received from customers, users and other $ 781,890
Cash paid to suppliers (101,165)
Net cash provided by operating activities 680,725
w
Cash Flows Used In Noncapital Financing Activities
Transfers out to other fund (35,032)
a»
Cash Flows Used In Capital and Related Financing Activities
Purchase of capital assets (933,637)
as Cash Flows Provided By Investing Activities
se
Interest received 2,258
Net decrease in cash and cash equivalents (285,686)
w
*„ Cash and cash equivalents, beginning 285,686
Cash and cash equivalents, ending
Flt Reconciliation of Operating Income to Net Cash Provided By Operating Activities
Operating income $ 570,607
Adjustments to reconcile operating income to net cash provided by
es operating activities:
Is Depreciation expense 148,782
Changes in assets and liabilities.
Increase in due from other governments (50,885)
Increase in accounts payable 12,221
Total adjustments 110,118
Net cash provided by operating activities $ 680,725
am
,. See Notes to Financial Statements-
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• City of Aventura, Florida
Statement of Fiduciary Net Assets
Police Officers' Retirement Plan Fund
September 30, 2005
1
Assets
•
Investments, at fair value $ 3,759,323
Contributions receivable:
Employer $ 23,398
• Employees 10,166
Rollover 15,193 48,757
Accrued interest 17,337
Total assets 3,825,417
Liabilities:
Accrued expenses 5,296
Net assets held in trust for pension benefits $ 3,820,121
See Notes to Financial Statements. i
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•
•
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•
•
1
Pfr
City of Aventura, Florida
so
Statement of Fiduciary Net Assets
sv
Police Officers' Retirement Plan Fund
Year Ended September 30, 2005
s
.r. Additions:
Contributions.
Employer $ 687,303
Employees 318,837
State of Florida, premium tax 143,037
Rollover 40,719
A" Total contributions 1,189,896
S
Investment earnings:
fe
Net appreciation in fair value of investments 183,387
Interest income 68,515
Total investment income 251,902
Less investment expense (27,029)
Net investment income 224,873
R. Total additions 1,414,769
r
Deductions:
+� Administrative expenses 56,727
✓ Employee contribution refunds 24,844
Total deductions 81,571
so Change in net assets 1,333,198
r
Net assets held in trust for pension benefits, beginning 2,486,923
Net assets held in trust for pension benefits, ending $ 3,820,121
•
,,, See Notes to Financial Statements.
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1•
City of Aventura, Florida
■
Notes to Financial Statements•
Note 1. Summary of Significant Accounting Policies
The City of Aventura, Florida (the"City') was incorporated in November 1995. The City operates under a
Commission-Manager form of government and provides the following services as authorized by its charter: public ■
safety, highways and streets,culture and recreation, public works and stormwater management.
The accompanying financial statements have been prepared in accordance with accounting principles generally
accepted in the United States of America applicable to state and local governmental units, which are promulgated by
the Governmental Accounting Standards Board(GASB"). Significant accounting and reporting policies and
practices used by the City are described below:
A. Financial Reporting Entity
Accounting principles generally accepted in the United States of America require that the reporting entity
include: (1)the primary government, (2)organizations for which the primary government is financially
accountable and (3)other organizations for which the nature and significance of their relationship with the
primary government are such that exclusion would cause the reporting entity's financial statements to be
misleading or incomplete. The criteria provided in Section 2100 of the Codification of Government
Accounting and Financial Reporting Standards have been considered and there are no agencies or entities
which should be presented with the City.
B. Government-Wide and Fund Financial Statements
The government-wide financial statements(i.e.,the statement of net assets and the statement of activities)
report information on all activities of the City. For the most part, the effect of interfund activity has been
• removed from these statements. Governmental activities, which normally are supported by taxes and
intergovernmental revenues, are reported separately from business-type activities, which rely to a significant
extent on fees and charges for services.
• The statement of activities demonstrates the degree to which the direct expenses of a given function or
•
segment is offset by program revenues. Direct expenses are those expenses that are clearly identifiable
with a specific function or segment. Program revenues include: 1)charges to customers or applicants who
purchase, use or directly benefit from goods, services or privileges provided by a given function or segment
and 2)grants and contributions that are restricted to meeting the operation or capital requirements of a
•
particular function or segment. Taxes and other items not properly included among program revenues are
reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds,
even though the latter are excluded from the government-wide financial statements. The focus of fund
financial statements is on major funds. Major individual governmental funds and the major individual
enterprise fund are reported as separate columns in the fund financial statements. Nonmajor funds are
aggregated and presented in a single column.
I
•
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R. City of Aventura. Florida
r
Notes to Financial Statements
Note 1. Summary of Significant Accounting Policies(Continued)
as C. Measurement Focus, Basis of Accounting and Basis of Presentation
!. The government-wide financial statements are reported using the economic resources measurement focus
and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are
is
recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of
related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants
and similar items are recognized as revenues as soon as all eligibility requirements imposed by the provider
✓ have been met.
Governmental fund financial statements are reported using the current financial resources measurement
✓ focus and the modified accrual basis of accounting 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 thereafter to pay liabilities of the current period. For this purpose,the government
jy considers revenues to be available if they are collected within 60 days of end of the current fiscal period.
Expenditures generally are recorded when a liability is incurred,as under accrual accounting. However, debt
p. service expenditures, as well as expenditures related to compensated absences, are recorded only when
payment is due.
Ad valorem taxes when levied for, and intergovernmental revenues when eligibility requirements are met are
all considered to be measurable and so have been recognized as revenues,if available,of the current fiscal
period. All other revenue items such as fines and forfeitures and licenses and permits are considered to be
measurable and available only when cash is received by the City.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating
revenues and expense generally result from providing services and producing and delivering goods in
tir connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the
✓ proprietary fund are charges to customers for sales and services operating expenses for proprietary funds
include the costs of sales and services,administrative expenses and depreciation on capital assets. All
revenues and expenses that do not meet this definition are reported as nonoperating revenues or expenses.
✓
The City reports the following major governmental funds:
The General Fund is the principal operating fund of the City. All general tax revenues and other receipts
that are not allocated by law or contractual agreement to another fund are accounted for in this Fund.
'r The Charter School Fund is used to account for revenues and expenditures from
the operations of the Aventura City of Excellence School, a special revenue fund of the City. The financial
information for this fund is reported as of and for the year ended June 30, 2005. Management has
es determined that these amounts are not materially different from amounts that would have been reported
as of and for the year ended September 30, 2005.
The Debt Service Fund 2000 Series is used to account for the payment of principal, interest and other
expenditures associated with the Series 2000 Revenue bonds.
The Capital Construction Fund 2000 Series is used to fund capital improvements from the proceeds of
r. the Series 2000 Revenue bonds.
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25
1
City of Aventura, Florida
Notes to Financial Statements
Note 1. Summary of Significant Accounting Policies(Continued)
The City reports the following major proprietary fund: i
• The Storm water Utility Fund accounts for the operation of the City's stormwater system.
Additionally,the government reports the following fiduciary fund type:•
1
The Pension Trust Fund accounts for the activities of the Police Officers' Retirement Plan that accumulates
resources for pension benefits to qualifying police officers.
•
The private-sector standards of accounting and financial reporting issued prior to December 1, 1989,
• generally are followed in both the government-wide and proprietary fund financial statements to the extent
• that those standards do not conflict with or contradict guidance of the GASB. Governments also have the
option of following subsequent private-sector guidance for their business-type and enterprise funds, subject
to the same limitation. The government has elected not to follow subsequent private-sector guidance. 1
As a general rule,the effect of interfund activity has been eliminated from the government-wide financial
statements. Amounts reported as program revenues include: 1)charges to customers or applicants for
goods, services or privileges provided, and fines and forfeitures, 2)operating grants and contributions and 3)
capital grants and contributions. Internally dedicated resources are reported as general revenues rather than
as program revenues. Likewise, general revenues include all taxes.
When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted i
resources first, and then unrestricted resources as they are needed.
1. Cash,cash equivalents and investments—The City adopted GASB Statement No.40, Deposit and
Investment Risk Disclosures, an amendment of GASB Statement No. 3,during the current fiscal year.
This statement modifies disclosure requirements for deposits and investments to address common
deposit and investment risks related to credit risk,concentration risk,custodial credit risk, interest rate
risk and foreign currency risk. Accordingly, certain note disclosures have been revised to conform to
the provisions of GASB Statement No,40.
Cash and cash equivalents, which consist of cash and short-term investments with original maturities of
three months or less when purchased, include cash on hand, demand deposits and investments with
the Florida State Board of Administration Local Government Surplus Funds Trust Fund.
The City maintains a pooled cash account for all funds. This enables 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 fund of the City. 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 the closing sale price as reported by recognized security
exchanges. The reported value of the SBA investment pool is the same as the fair value of the pool
shares.
1
26•
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City of Aventura, Florida
✓
Notes to Financial Statements
W
Note 1. Summary of Significant Accounting Policies (Continued)
Ilia 2 Receivables and payables—Transactions between funds that are representative of lendingrborrowing
arrangement outstanding at the end of the year are referred to as either"intertund
receivablesipayables. Any residual outstanding balances between the governmental activities and
business-type activities at year end are reported in the government-wide financial statements as
loo
internal balances.
3. Prepaid expenseslexpenditures—Certain payments to vendors reflect costs applicable to a future
accounting period and are recorded as prepaid items in both government-wide and fund financial
statements.
ifs r
4. Inventories— Inventories are valued at the lower of cost(last-in,first-out)or market. These amounts
are reserved in governmental fund financial statements.
r
jr. 5. Capital assets—Capital assets purchased or acquired with an original cost of$500 or more are
reported at historical cost or estimated historical cost. Contributed assets are reported at fair value as
of the date received. Additions, improvements and other capital outlays that significantly extend the
useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed
as incurred. Depreciation on all assets is provided on the straight-line basis over the following
estimated useful lives:
PF
Years
Buildings 25
Improvements other than buildings 20—30
Fs
Infrastructure 20—40
Furniture, machinery and equipment 3—20
i
P. GASB No. 34 requires the City to report and depreciate new infrastructure assets effective with the
y September 30, 2003 fiscal year. Infrastructure assets include roads, bridges,underground pipe (other
than related to utilities), traffic signals,etc. These infrastructure assets are likely to be the largest asset
FP class of the City. Neither their historical cost nor related depreciation has historically been reported in
the financial statements. The retroactive reporting of infrastructure is subject to an extended
implementation period and is first effective for fiscal years ending in 2006. The City will implement the
retroactive infrastructure provisions by the fiscal year ending September 30, 2007.
Within governmental funds, amounts incurred for the acquisition of capital assets are reported as fund
expenditures. Depreciation expense is not reported within the governmental fund financial statements.
w
+r 6. Unearned revenues—Governmental funds report unearned revenue in connection with receivables for
revenues that are not considered to be available to liquidate liabilities of the current period.
„" Governmental funds also defer revenue recognition in connection with resources that have been
r received, but not yet earned. Unearned revenues at the government-wide level and proprietary funds
arise only when the City receives resources before it has a legal claim to them.
FP
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27
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1•
• City of Aventura, Florida
Notes to Financial Statements
•
Note 1. Summary of Significant Accounting Policies(Continued)
7. Compensated absences payable—The City's sick leave policy is to permit employees to accumulate
earned but unused sick pay benefits. Upon termination, sick pay is paid out between 10-50%based on
length of service.
The City's vacation policy is that earned vacation is cumulative although limited to certain maximums•
1
based on length of service.
•
Accumulated compensated absences are recorded in the government-wide and proprietary fund 1
financial statements when earned. Expenditures for accumulated compensated absences have been
recorded in the governmental funds only if they have matured, for example,as a result of employee
resignations and retirements. Liabilities for accrued compensated absences of the governmental
• activities is not reported in the balance sheet of the governmental funds and, accordingly, represents a
• reconciling item between the fund and government-wide presentations. Payments are generally paid
out of the General Fund.
•
8. Long•term obligations—In the government-wide financial statements and proprietary fund types in
the fund financial statements, long-term debt and other long-term obligations are reported as liabilities
in the applicable governmental activities, business-type activities or proprietary fund type statement of
net assets. Bond premiums,discounts and issue costs are deferred and amortized over the life of the
bonds. Bonds payable are reported net of the applicable premiums and discounts. i
In the fund financial statements, govemmental fund types recognize bond premiums and discounts,as
well as bond issue costs. Bond proceeds are reported as an other financing source net of the
applicable premium or discount. Issue costs, even if withheld from the actual net proceeds received,
are reported as debt service expenditures. Bond principal payments are reported as an expenditure.
9. Equity classifications•
i
Government-wide statements:
Equity is classified as net assets and displayed in three components:
a. Invested in capital assets, net of related debt—consists of capital assets including restricted
capital assets,net of accumulated depreciation and reduced by the outstanding balances of any
bonds, notes or other borrowings that are attributable to the acquisition, construction or
improvements of those assets.
• b. Restricted net assets—consists of net assets with constraints placed on the use either by: 1)
external groups such as creditors,grantors,contributors or laws or regulations of other
governments,or 2) law through constitutional provisions or enabling legislation.
c. Unrestricted net assets—all other net assets that do not meet the definition of"restricted"or
"invested in capital assets, net of related debt."
•
• 28 '
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City of Aventura, Florida
Notes to Financial Statements
Note 1. Summary of Significant Accounting Policies (Continued)
Fund statements
�,. In the fund financial statements, governmental funds report reservations of fund balance for amounts
that are not available for appropriation or are legally restricted by outside parties for use for a specific
purpose. Designations of fund balance represent tentative management plans that are subject to
change.
` 10. Encumbrances- Encumbrance accounting, under which purchase orders,contracts and other
commitments for the expenditure of funds are recorded in order to reserve that portion of the applicable
appropriation, is employed in the governmental funds.
Encumbrances are recorded at the time a purchase order or other commitment is entered into.
Encumbrances outstanding at year-end represent the estimated amount of expenditures which would
jr result if unperformed purchase orders and other commitments at year end are completed.
Appropriations lapse at year-end; however, the City generally intends to honor purchase orders and
other commitments in process. As a result, encumbrances outstanding at year-end and are reported
as reservations of fund balance since they do not constitute expenditures or liabilities of the current
period.
11. Use of estimates-The preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make estimates and
assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could
differ from those estimates.
Is
Note 2. Property Taxes
is Property taxes are assessed as of January 1 each year and are first billed (levied) and due the following
November 1.
Under the 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. State statues permit municipalities to levy property taxes at a rate of up to 10 mills
($10 per$1,000 of assessed taxable valuation). The millage rate assessed by the City for the year ended
September 30, 2005 was 2.2270 mills.
is The tax levy of the City is established by the City Commission prior to October 1 of each year, and the County
Properly 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.
r
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 State Department of Revenue for review to determine if the rolls meet all of
the appropriate requirements of State Statutes.
s
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• City of Aventura, Florida
Notes to Financial Statements
Note 2. Property Taxes (Continued)
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. There were no material delinquent property taxes as of September 30, 2005.
• Note 3. Deposits and Investments I
Deposits: The City's custodial credit risk policy is in accordance with Florida Statutes. Florida Statutes authorize the
deposit of City funds in demand deposits or time deposits of financial institutions approved by the State Treasurer.
These are defined as public deposits. All City public deposits are held in qualified public depositories pursuant to
Chapter 280, Florida Statutes, "Florida Security for Public Deposits Act." Under the act,all qualified public
depositories are required to pledge eligible collateral having a market value equal to or greater than the average daily
or monthly balance of all public deposits times the depository's collateral pledging level. The collateral pledging level
may range from 50%to 125%depending upon the depository's financial condition and the length of time that the
depository has been established. All collateral must be deposited with the State Treasurer. Any losses to public
depositors resulting from insolvency are covered by applicable deposit insurance,sale of securities pledged as
collateral and, if necessary,assessment against other qualified public depositories of the same type as the
depository in default. The City's bank balances were insured either by the federal depository insurance or
collateralized in the bank's participation in the Florida Security for Public Deposits Act.
The Florida State Board of Administration Local Government Surplus Funds Trust Fund ("SBA")is not a registrant
with the Securities and Exchange Commission ("SEC"); however, its board has adopted operating procedures
• consistent with the requirements for a 2a-7 fund. In accordance with these requirements, the method used to
determine the participants'shares sold and redeemed is the amortized cost method. The amortized cost method is
• the same method used to report investments. Amortized cost includes accrued income and is a method of
•
calculating an investment's value by adjusting its acquisition cost for the amortization of discount or premium over the
• period from purchase to maturity. Thus, the City's account balance in the SBA is its fair value. The SBA is governed
by Chapter 19-7 of the Florida Administrative Code. These rules provide guidance and establish the general
operating procedures for the administration of the SBA. Additionally, the Office of the Auditor General of the State of
Florida performs the operational audit of the activities and investment of the SBA. The SBA accounts are not subject
to credit risk categorization as these investments are not evidenced by securities that exist in physical or bank entry
form.
Investments: The City's policy for investments other than pension plan investments is summarized below. The
Finance Support Services Director has responsibility for the type of investments the City makes. The City's policy
allows them to invest, but is not limited to the following: (1)obligations of the United States and its agencies; (2)
highly rated obligations of any state of the United States or of any political subdivision, authority or agency thereof;
(3)shares or other interests in custodial arrangements or pools maintaining constant net asset values and in highly
•
rated no-load open end money market mutual funds(with constant or fluctuating net asset values)whose portfolios
are limited to obligations of the United States and its agencies, and repurchase agreements fully collateralized by
•
such obligations; and (4)commercial paper with a rating of at least Al/P1. ,
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City of Aventura, Florida
r Notes to Financial Statements
Note 3. Deposits and Investments (Continued)
The City policy for pension investments is under the oversight of the Board of Trustees. The Board contracts with an
investment advisory firm and approves any new investment vehicles presented by the consultant. The Board follows
all applicable state statutes. State law limits investments in corporate bonds and commercial paper to the top three
Isratings issued by nationally recognized statistical rating organizations.
Interest rate risk: The City does not have a formal investment policy for its pension funds that limits investment
maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. The City's
practice is to limit its exposure to fair value losses arising from changes in interest rates by structuring the investment
portfolio so that securities mature to meet cash requirements for ongoing operations,thereby avoiding the need to
sell securities on the open market prior to maturity, and investing operating funds primarily in shover-term securities,
money market mutual funds, or similar investment pools.
Concentrations: The City's policy is to maintain a diversified portfolio to minimize the risk of loss resulting from over
jy concentration of assets in a specific issuer. The pension fund limits investments that may be invested in any one
issuer to no more than 5%of plan net assets,other than those issued by the U S. Government or its Agencies. More
�r than 5%of the pension fund's plan net assets are invested in debt securities issued by the Federal National
Mortgage Association. This investment represented 6.4%of plan net assets as of September 30, 2005.
Custodial credit risk:
Investments: This is the risk that in the event of the failure of the counterparty(e.g., broker-dealer)to a transaction, a
government will not be able to recover the value of its investment or collateral securities that are in the possession of
another party. The City does not have a formal custodial credit risk policy, but its practice is to ensure that all
investments are registered in the City's name and held by the counterparty.
P' As of September 30,2005, the City's cash and investments were as follows:
S
Cash and cash equivalents
Deposits with financial institutions $ 1,961,008
tio SBA 17,623,747
19,584,755
Fiduciary Fund investments:
Common stocks 2,224,750
Government securities 574,009
Corporate bonds 625,171
Money market funds 335,393
j� Total fiduciary fund investments 3,759,323
Total cash, cash equivalents and investments $ 23,344,078
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Notes to Financial Statements
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Note 3. Deposits and Investments(Continued)
Cash and investments are classified in the accompanying financial statements as follows:
Cash and cash equivalents $ 15,305,244
Restricted cash,cash equivalents and investments 4,279,511I
19,584,755
Statement of Fiduciary Net Assets: I
Common stocks 2,224,750
Government securities 574,009
Corporate bonds 625,171
Money market funds 335,393
Total fiduciary fund investments 3,759,323
Total cash and investments $ 23,344,078
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Interest rate risk: This is the risk that changes in market interest rates will adversely affect the fair value of an
investment. Generally,the longer the maturity of an investment,the greater the sensitivity of its fair value to changes
in market interest rates. Information about the exposure of the entity's debt type investments to this risk using the
segmented time distribution model is as follows:
Investment Maturities(in Years) I
Greater
Summary of Investments Fair Less Than 1 —5 5— 10 Than
and Interest Rate Risk Value 1 Year Years Years 10 Years
Corporate Bonds $ 625,171 $ 35,279 $ 553,487 $ 36,505 $ -
U.S. Treasuries 384,870 15,052 224,721 145,097 -
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U.S.Agencies 189,139 92,951 96,188 -1• 5,052 224,721 145,0 335,393 335,393 - - - I
SBA 17,623,747 17,623,747 - - -
Total $ 19,158,320 $ 18,102,422 $ 874,396 $ 181,602 $ -
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City of Aventura, Florida
Notes to Financial Statements
Note 3. Deposits and Investments (Continued)
Credit Risk. Generally, credit risk is the risk that an issuer of a debt type investment will not fulfill its obligation to the
holder of the investment. This is measured by assignment of a rating by a nationally recognized rating organization.
U.S. government securities or obligations explicitly guaranteed by the U S. government are not considered to have
credit risk exposure. As of 9/30/05.only the City's pension plan had investments in other than the SBA pool.
Investments in the SBA Pool and the money market funds are not rated. The pension funds corporate bonds were
rated by Moody's Investors Services as follows:
Fair
Rating Value
Aaa $ 34,966
Aal 29,579
Aa2 35.279
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Al 117,839
r A2 148,696
A3 97,876
Total $ 625,171
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Note 4. Receivables
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I Receivables as of September 30, 2005 consist of the following:
r Charter Nonmajor
is General School Governmental
Governmental activities Fund Fund Funds Total
F Utility service taxes $ 327,416 $ • $ • $ 327,416
r Police services 44,437 - - 44,437
Vendors 22,777 350 14,824 37,951
r Miami-Dade County - 212,538 - 212,538
i Franchise fees 22,965 - 22,965
Total governmental activities $ 417,595 $ 212,888 $ 14,824 $ 645,307
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• Notes to Financial Statements
Note 5. Interfund Balances and Transfers
Interfund receivables and payables as of September 30, 2005 were as follows:
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Receivables Payables
General Fund $ 504,069 $ - i
Debt Service Fund 2000 Series - 131,664
Other nonmajor governmental funds - 3502
Stormwater Utility Fund - 368,903 i
Totals $ 504,069 $ 504569
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These balances resulted from the time lag between the dates that(1)intedund goods and services are provided or i
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• reimbursable expenditures occur; (2)transactions are recorded in the accounting systems; and (3) payments i
between funds are actually made.
Interfund transfers during the year ended September 30, 2005 were as follows:
Transfers Transfers i
In Out
General Fund $ 133,210 $ 2 246,000
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Charter School Fund - 472,585
Debt Service Fund 2000 Series 487,000 -
IOther nonmajor governmental funds 2,201,585 -
Stormwater Utility Fund - 103,210
$ 2521,795 $ 2,821,795 i
• Transfers are used to: (1) move revenues from the fund that statute or budget requires to collect them to the fund i
that statute or budget requires to expend them or(2) use unrestricted revenues collected in the general fund to
finance various programs accounted for in other funds in accordance with budgetary authorizations. The transfers
from the proprietary fund to the general fund in the amount of$103,210 were for administrative services provided by i
the general fund. The transfer of$30,000 from the charter school fund was for administrative support services
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provided by the general fund. The transfer from the general fund of$2,246,000 and$442,585 from the charter school
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fund represented transfers to meet debt service requirements in the debt service fund 2000 series and the other debt I
service funds included in the other nonmajor governmental funds.
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ENotes to Financial Statements
Note 6. Capital Assets
Capital assets activity for the year ended September 30, 2005 was as follows:
Balance Balance
October 1. September 30,
2004 Additions Retirements 2005
Governmental Activities.
Capital assets, not being depreciated'
Land $ 14.592,603 $ $ $ 14,592,603
Construction in progress 98,778 - (98,778) -
E Total capital assets,
not being depredated 14.691,381 (98,778) 14,592,603
Capital assets, being depreciated
C Buildings 28,921.883 4,184,622 - 33,106,505
Improvements other than buildings
4.894,405 165,915 5,060,320
Infrastructure 6,342,838 1,908,448 - 8,251,286
Furniture, machinery and equipment 8,557,938 1,067,511 (465,741) 9,159,708
Total capital assets,
being depreciated 48,717.064 7,326,496 (465,741) 55,577,819
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[- Less accumulated deprecation for
YY Buildings 2.213,165 747.621 - 2,960786
Improvement other than buildings 779.112 263.324 - 1,042,436
E Infrastructure
430.489 239.121 - 669,610
Furniture, machinery and equipment 4,892,923 949.572 (465,741) 5,376,754
Total accumulated
C depreciation
8,315.689 2,199.638 (465.741) 10,049,586
Total capital assets,
being depredated net 40,401.375 5,126,858 - 45,528,233
6 Governmental activities
capital assets, net $ 55,092,756 $ 5.126,858 $ (98.778) $ 60,12Q836
Business-Type Activities'
Capital assets, being depreciated'
Infrastructure $ 5,951.263 $ 959,192 $ - $ 6,910,455
r Less accumulated depreciation 600.665 148,782 - 749,447
G Business-type activities
capital assets, net $ 5,350,598 $ 810.410 $ - $ 6,161,008
✓ — —
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City of Aventura, Florida
Notes to Financial Statements
Note 6. Capital Assets (Continued)
Depreciation expense was charged to function/programs of the primary government as follows: 1
Governmental activities.
General government $ 112,741 1
Public safety 654,120
Community services 960,935
Nondepartmental 471,842
Total depreciation expense-
governmental activities $ 2,199,638
Business-type activities:
Stormwater utility $ 148,782
Note 7. Long-Term Liabilities of Governmental Activities i
Changes in Governmental Activities long-term liabilities during the year ended September 30, 2005 were as follows:
Balance Balance 1
October 1, September 30, Due Within
2004 Additions Retirements 2005 One Year
Series 1999 Revenue bonds
• payable $ 19,090,000 $ - $ 425,000 $ 18,665,000 $ 440,000
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Series 2000 Revenue bonds
payable 5,735,000 - 220,000 5,515,000 235,000
Series 2002 Revenue bonds
payable 12,330,000 - 285,000 12,045,000 290,000 I
Compensated absences
payable 1,014,723 758,239 501,700 1,271,262 127,126
Total $ 38,169,723 $ 758,239 $ 1,431,700 $ 37,496,262 $ 1,092,126
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City of Aventura, Florida
Notes to Financial Statements
Note 7. Long-Term Liabilities of Governmental Activities(Continued)
Revenue bonds as of September 30, 2005 were comprised of the following:
1999 Revenue bonds issued from the Florida Municipal Loan Council, Inc. Principal
is due annually over 30 years in various amounts through April 2029. The bonds bear
interest at various rates(4.00%—5.125%)and are payable semi-annually on
October 1 and April 1 of each year. $ 18,665,000
2000 Revenue bonds, principal is due annually over 20 years in various amounts
through October 2020. The bonds bear interest at 5.04%, payable semi-annually on
October 9 and April 1 of each year. 5,515,000
2002 Revenue bonds issued from the Florida Intergovernmental Finance Commission.
Principal is due annually over 30 years in various amounts through August 2032. The
bonds bear interest at various rates(2.50%—5.00%) and are payable semi-annually
on February 1 and August 1 of each year. 12,045,000
Total revenue bonds $ 36,225,000
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Compensated absences attributable to governmental activities are generally liquidated by the General Fund.
The City previously issued$6,555,000 in Series 2000 Revenue bonds to finance the acquisition of land for parks and
recreational purposes and for the construction of a community recreation center. The bond indenture relating to this
issue requires that a reserve fund of$500,000 be established,the balance of which as of September 30, 2005 was
sufficient to meet this requirement. The indenture also requires the maintenance of a minimum debt service
coverage ratio of 2.50:1.00.
The City also previously entered into a bond indenture agreement with the Florida Intergovernmental Finance
Commission through an interlocal governmental agreement. As a resutt, the City issued $12,610,000 in Series 2002
revenue bonds to finance the acquisition of land and construction of a charter school as well as the construction of
the community recreation center. The bond indenture relating to this issue requires a reserve fund in the amount of
1 $842,000. The City purchased a surety bond to meet this requirement.
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City of Aventura, Florida
Notes to Financial Statements
Note 7. Long-Term Liabilities of Governmental Activities (Continued)
The annual debt service requirements to maturity for the revenue bonds are as follows:
Year Ending
September 30, Principal Interest Total
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2006 $ 965,000 $ 1,719,392 $ 2,684,392
2007 1,005,000 1.082.298 2,087,298
2008 1,035,000 1,642,703 2,677,703 j
2009 1,080000 1,600,005 2,680,005
2010 1,130,000 1,593,981 2,723,981
2010-2015 6,435,000 6,960,555 13,395,555
2015-2020 8,345,000 5,264,133 13,609,133
2020-2025 7,100,000 3.261,631 10,361,631
2025-2030 7,725,000 1,301,375 9,026,375
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2030-2033 1,405,000 106,250 1,511,250
$ 36,225,000 $ 24,532,323 $ 60,757,323
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Note 8. Commitments and Contingencies
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Litigation: Various claims and lawsuits, which arose in the normal course of operations, are pending against the City.
It is management's opinion, based on the advice of the City Attorney,that the outcome of these actions will not have
a material adverse effect on the financial statements of the City. Management also believes that the litigation against
the City will be covered by insurance.
Franchise fees: The City previously entered into an interlocal agreement with Miami-Dade County(the"County') I
which provided for the Florida Power& Light Co.franchise fees collected by the County within the City's boundaries,
to be remitted to the City. This agreement will be in effect as long as the Ordinance establishing the collection of
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these fees is in place. In accordance with the agreement, the County remitted approximately$2 million to the City for
the year ended September 30,2005.
Stormwater fees: The City previously entered into another interlocal agreement with the County to administer, bill
and collect stomiwater utility charges from residents within the City's boundaries. The County remits all fees
collected, less the County's compensation for the billing and collection of these charges. The agreement expired
•
during the year and is currently being negotiated. In accordance with this agreement,the County remitted•
approximately$820,600 to the City during the year ended September 30, 2005. I
Contingent liabilities: Amounts received or receivable from grantor agencies are subject to audit and adjustment.
While no matters of noncompliance were disclosed by the audit, grantor agencies may subject grant programs to
additional compliance tests,which may result in disallowed costs. In the opinion of City management,future
disallowances of current grant expenditures, if any,would not have a material adverse effect on the City's financial
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City of Aventura, Florida
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_• Notes to Financial Statements
Note 8. Commitments and Contingencies
Employment agreement: The City has an employment contract with its City Manager that provides for an annual
salary, adjusted for cost-of-living increases and certain benefits. This agreement is effective for an indefinite term
subject to termination of the City Manager by the City Commission in accordance with Article Ill, Section 3.08 of the
City Charter. The City Manager must provide two months advance written notice to resign voluntarily.
Charter school agreements: The City has a contract with the School Board of Miami-Dade County, Florida that
provides for Aventura City of Excellence School to provide the residents of the City of Aventura an education choice
+ for up to 900 elementary and middle school students. The contract ends on June 30,2018 but provides for a renewal
of up to 15 years by mutual agreement of the parties.
r The City also has a management agreement with Charter School USA. Inc.("CSUSA"). The agreement calls for
CSUSA to design, build, operate and maintain a charter elementary school for the City. The agreement terminates
June 30, 2008 and calls for annual management and incentive fees based on funding for student enrollment.
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Other agreements: The Cay has entered into nonexclusive agreements with several engineering consulting firms
T„ (the"Consultants")to provide building inspections and plan review services until September 2005 Pursuant to the
- agreements, the Consultants receive 70%of the gross building permit fee revenues for the first$100,000 in fees in a
month and 65%of the amount in excess of$100,000 a month.
The City is a party to several construction contracts for City infrastructure improvements. The amount remaining on
r these uncompleted contracts as of September 30, 2005 was approximately$1,090,000.
<_.
Purchase commitment:
On February 24, 2004,the City entered into a Purchase and Sale Agreement whereby it would acquire approximately
six acres of land to be used as an expansion of the City park system. Pursuant to the Agreement, the City would pay
a total purchase price of$3,800,000 for the parcel with closing to take place within 150 days of February 24, 2004.
r The closing date was later extended through December 2004. Pursuant to the agreement, in March 2004, the City
placed$380,000, representing 10%of the purchase price, into an escrow account as a good faith deposit. Prior to
the completion of the sale, some environmental issues were identified involving the land to be purchased. As a result
the City has held additional discussions with the seller which may result in a revision of this purchase agreement to a
purchase agreement for seven acres of land in the same general vicinity as the initial land purchase for a pnce that
we will range from $2.1 million to$4.5 million dependent on whether the seller submits and obtains approval from the
City Commission for a conditional use variance application for an adjoining property owned by the seller.
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City of Aventura, Florida
Notes to Financial Statements
Note 9. Risk Management
The City is exposed to various risks of loss related to torts, thefts of, damage to and destruction of assets, errors and
omissions and natural disasters for which the City carries commercial insurance. Settlement amounts have not
exceeded insurance coverage for any of the past three fiscal years. In addition,there were no reductions in
insurance coverage from those in the prior year.
Note 10. Defined Contribution Pension Plans
The City is a single employer that contributes to three defined contribution pension plans based on employee
classification created in accordance with Internal Revenue Code Section 401(a). The plans currently cover all full-
time employees of the City. Under these plans,the City contributes between 12-18%depending on employee
classifications. City contributions for the City Manager,department directors and assistant department directors vest
in the year they are contributed. City contributions to general employees vest beginning after one year of service
through year five in 20%increments. Participants are not permitted to make contributions during the year. The City
made plan contributions of approximately$272,250 during the year. Plan provisions and contribution requirements
may be amended by the City Commission.
The Plan's assets are administered by ICMA Retirement Corp. The City does not exercise any control or fiduciary
responsibility over the Plan's assets.
Note 11. Defined Benefit Pension Plan
The City agreed to provide a defined benefit retirement plan effective October 1, 2003 through a collective bargaining
contract between the City and the Miami-Dade County Police Benevolent Association City of Aventura Police
Officers' Retirement Plan(the"Plan"). The Plan is a single-employer defined benefit retirement plan.The Plan was
established by the City in accordance with a City ordinance and state statutes. The Plan covers only sworn police
officers and is funded by a combination of City contributions,employee contributions,rollover of 401(a) Plan assets
for certain of the employees and the proceeds of the state insurance premium tax on casualty insurance policies.
The initial funding levels of covered payroll are 14.5%for the City's contribution,6.3%for the employee's contribution
and 5%for the state premiums tax. The Plan and employee contributions are mandatory for all swom police officers.
Contribution requirements of the Plan members and the participating employer are established and may be changed
by an amendment to the City ordinance.
The City utilizes the entry age normal cost method. The asset valuation method is a market value less unrecognized
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capital appreciation, which is recognized at a rate of 20%per year.
Information as of the latest actuarial valuation dated October 1, 2004 included no cost of living adjustments and a 3%
annual inflation rate; an annual investment rate of return of 8.00%; projected annual salary increases of 5.0%;the
•
• amortization method is level percent,closed; and an amortization period of 30 years.
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Notes to Financial Statements
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Note 11. Defined Benefit Pension Plan (Continued)
On October 1, 2004 (the last plan year valuation date), Plan membership consisted of.
,„ Retirees and beneficiaries receiving benefits -
r Active plan members 74
Total 74
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The general administration, management and investment decisions of the Plan and the responsibility for carrying out
its provisions is vested in the five member Board of Trustees. Administrative costs of the Plan are financed through
current or prior investment earnings.
,.. The City has issued stand-alone financial statements for the Plan which may be obtained from the City of Aventura
Finance Support Services Department.
The City provides no other post-retirement benefits to employees.
'r Benefits
Normal retirement may be received upon attainment of age 55 with 10 years of credited service or upon completion
✓ of 25 years of credited service. For the first 40 years of service,the monthly benefit received will be 3%of final
monthly compensation multiplied by the number of years of service,to a maximum of 80%. Years credited beyond
40 will be taken into account at 2%of final compensation per year. Early retirement may be received upon the
attainment of age 45 with 10 years of credited service. The benefit may be received either on a deferred basis or on
an immediate basis. On an immediate basis, the benefit amount will be the normal retirement benefit reduced by 3%
per year for each year by which the retirement date precedes the normal retirement date. On a deferred basis, the
r benefit amount will be the same as the normal retirement benefit except that the final compensation and credited
service will be based upon the early retirement date.
Disability retirement- Members who become disabled due to service-incurred injuries,which arise out of performance
✓ of service with the City, will receive a monthly benefit amount equal to the member's accrued benefit but not less than
42% of the member's final monthly compensation as of the date of disability,offset by any other payments, such as
worker's compensation. Members who become disabled due to no-service-incurred injuries,which do not arise out
✓ of performance with the City, and who have completed at least ten years of service, will receive a monthly benefit
amount equal to 3%of final monthly compensation for each year of credited service, but not less than 30%.
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Notes to Financial Statements
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Note 11, Defined Benefit Pension Plan (Continued)
Trend information: Trend information indicates the progress made in accumulating sufficient assets to pay benefits
when due. An analysis of funding progress for the year ended September 30, 2005 is as follows:
• Annual Percentage Net
Year Ended Pension of APC Pension
September 30, Cost("APC") Contributed Obligation
2005 $ 786,308 103% $ 132,266
2004 787,658 81% 152,900
•
The annual pension cost and net pension obligation(asset)for the Plan for year ended September 30, 2005 is as
follows:
Pension Plan
Annual required contribution (ARC) $ 787,658
Interest on net pension obligation 12,232 3
Adjustment to annual required contribution (13,582)
Annual pension cost 786,308
• Contributions made 806,942
Decrease in net pension obligation (20,634)
Net pension obligation, beginning 152,900
Net pension obligation,ending $ 132,266
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Notes to Financial Statements
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Note 12. Pronouncements Issued But Not Yet Effective
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The GASB has issued several statements not yet implemented by the City. The statements which might impact the
City are as follows.
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GASB Statement No. 42, Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance
Recoveries. issued November 2003, will be effective for the City beginning with its year ending September 30,
2006. This Statement requires governments to report the effects of capital asset impairment in their financial
statements when it occurs and requires all governments to account for insurance recoveries in the same manner.
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GASB Statement No.43, Financial Reporting For Postemployment Benefit Plans Other Than Pension Plans,
issued April 2004,will be effective for the City beginning with its year ending September 30, 2008. This Statement
r establishes uniform financial reporting standards for other postemployment benefit plans("OPEB" plans)and
supersedes existing guidance.
IS GASB Statement No. 44, Economic Condition Reporting: The Statistical Section, issued May 2004, will be effective
for the City beginning with its year ending September 30,2006. This Statement improves the understandability and
tie usefulness of statistical section information by addressing the comparability problems that developed in practice
and by adding information from the new financial reporting model required by Statement No. 34 and related
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statements.
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GASB Statement No. 45,Accounting and Financial Reporting by Employers for Postemployment Benefits Other
Than Pensions, issued June 2004, will be effective for the City beginning with its year ending September 30, 2009.
This Statement establishes standards for the measurement, recognition and display of other postemployment
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benefits expenses and related liabilities or assets, note disclosures and, if applicable, required supplementary
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Notes to Financial Statements
Note 12. Pronouncements Issued But Not Yet Effective(Continued)
GASB Statement No.46, Net Assets Restricted by Enabling Legislation, an amendment of GASB Statement
No. 34. will be effective for the City beginning with is year ending September 30, 2006. The purpose of Statement
No.46 is to help governments determine when net assets have been restricted to a particular use by the passage
of enabling legislation and to specify how those net assets should be reported in financial statements when there
are changes in the circumstances surrounding such legislation.
GASB Statement No.47,Accounting for Termination Benefits, issued June 2005, will be effective for the City
beginning with its year ended September 30, 2006. This Statement establishes accounting standards for
termination benefits. In financial statements prepared on the accrual basis of accounting,employers should
recognize a liability and expense for voluntary termination benefits(early retirement incentives)when the offer is
accepted and the amount can be estimated. A liability for involuntary termination benefits(severance benefits)
should be recognized when a plan of termination has been approved by those with the authority to commit the
government to the plan,the plan has been communicated to the employees, and the amount can be estimated. In
A financial statements prepared on the modified accrual basis of accounting, liabilities and expenditures for
• termination benefits should be recognized to the extent the liabilities are normally expected to be liquidated with
expendable available financial resources.
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REQUIRED SUPPLEMENTARY
INFORMATION
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11.
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City of Aventura, Florida
Iv
so Schedule of Revenues, Expenditures and Change in Fund Balance-Budget and Actual
General Fund
For the Year Ended September 30, 2005
r
w
Variance With
as Final Budget-
Budgeted Amounts Actual Positive
a+ Original Final Amounts (Negative)
Revenues40
'.
Ad Valorem taxes:
R Current $ 11,757,000 E 11,757,000 $ 11,804,181 $ 47,181
Delinquent 7,000 7500 38,508 31508
011
Utility service taxes-
Electric 3,080,000 3,080,000 3,232,737 152,737
Telecommunication 1,957,000 1551000 1,856,500 (100,500)
r Water 460,000 460,000 527,032 67,032
Gas 35,000 35,000 103,285 68,285
M Franchise fees
W Electric 1130,400 1,938,400 1,980,272 41,872
Gas 27,000 27,000 9,415 (17,585)
tee Sanitation 248,000 248500 321,800 73,800
Towing 25,000 25,000 19,322 (5,678)
IIIs
Total taxes 19,326,400 19,534,400 19,893,052 358,652
F7 Intergovernmental revenues
i Federal grants 471,000 68,051 (402,949)
State and local grants 8,500 520,520 28,973 (491,547)
an Alcoholic beverage licenses 6,000 6,000 13,451 7,451
Y State revenue sharing 263,000 261000 421052 160,052
Half cent sales tax 1,545,000 1545,000 1,691,664 146,664
i County occupational licenses 25,000 25,000 51,462 26,462
Total intergovernmental revenues 1,847,500 2,830,520 2,276,653 (553,867)
illi
Licenses and permits'.
City occupational licenses 705000 700,000 609,527 (90,473)
IR
Building permits 950,000 2,700,000 2,551,864 (148,136)
• Certificates of occupancy 159,963 159,963
Engineering 10,000 10,000 13,680 3,680
pe Total licenses and permits 1560,000 3,415000 3,335,034 (74,966)
a
Charges for services.
Certificate of use fees 5000 5,000 4,795 (205)
Lien search fees - - 60,122 60,122
s Development review fees 30,000 30.000 45,582 15,582
Recreation/cultural events 273.000 413,000 461984 49,984
r police services 901000 902,000 811972 (88,028)
is Other 1,000 1,000 1,950 950
Total charges for services 1,211,000 1,351500 1,389,405 38,405
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City of Aventura, Florida
Schedule of Revenues, Expenditures and Change in Fund Balance-Budget and Actual
I
General Fund(Continued)
For the Year Ended September 30,2005 '
Variance With
Final Budget-
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)
Fines and forfeitures.
County court fees $ 200,000 E 200,000 $ 234,537 $ 34,537
Code violation fines 5,000 5,000 1,850 (3,150)
Total fines and forfeitures 205,000 205,000 236,387 31,387
I
Other
Interest income 110,000 110,000 228,119 118,119
Miscellaneous 52,000 52,000 190,693 138,693I
Total other 162,000 162,000 418,812 256,812
Total revenues 24,411,900 27,492,920 27,549,343 56,423
Expenditures: 1
•
Current'.
General government-
City Commission
Personal services 59,593 63,593 63,598 (5)
Operating 52,329 56,329 55,763 566 '
City Manager'.
Personal services 563,655 563,685 553,066 10,619
Operating 160,150 160,150 158,294 1,856
Capital outlay 4,000 4,000 859 3,1411
Finance support services.
Personal services 929,771 929,771 930,110 (339)
Operating 277,100 237,100 212,190 24,910 ,
Capital outlay 193,000 202,000 82,300 119,700
Legal
Operating 238,000 328,000 326,439 1,561
City Clerk.
Personal services 160,798 160,798 169,060 (8,262)
Operating 102,100 122,100 112,469 9,631
Total general government 2,700,526 2,827,526 2,664,148 163,378I
(Continued) ,
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City of Aventura, Florida
✓
so Schedule of Revenues, Expenditures and Change in Fund Balance-Budget and Actual
General Fund (Continued)
For the Year Ended September 30, 2005
IS
rF
Variance With
WI Final Budget-
Budgeted Amounts Actual Positive
141 Original Final Amounts (Negative)
is Public safely
nonce
tY Persona!services $ 3383,033 $ 8,512,034 5 8,581,866 $ (69,832)
Os Operating 1,110,244 1310,244 1,036,324 173,920
Capital outlay 685,800 831520 688,927 142,893
r
Community development.
NI
Personal services 619,064 619,064 598,663 20,401
Operating 868,400 2,043400 2,035,569 7,831
tr Capital outlay 30,750 30,750 20,961 9,789
S Total public safety 11,697,291 13,247,312 12,962,310 285,002
Ve Community services'.
i
W Personal services 736,604 736,604 743,046 (6,442)
Operating 3629,850 3763850 3,040,617 729333
M Caplet outlay 3076,400 3887,044 5,593708 290,336
Total community services 9,442,854 10,393,498 3380,311 1,013,127
r Nondeparlmenlal.
Operating 1,306,839 1,706,840 1,623,794 83,046
It
Capital outlay 9313543 10483606 121,514 10,368,092
M Total nondepartmental 10,523,382 12,196,446 1,743308 10,451,138
1.1 Total expenditures 34,364,053 38,664,782 23752,137 11,912,645
M Excess(deficiency)of revenues
0 over expenditures (9,952,153) (11,171,862) 797,206 11,969,068
r Other financing sources(uses).
Transfers in 638,875 838,875 133,210 (703665)
It
Transfers out (2,246,000) (2,246,000) (2,246,000) -
Appropriated fund balance 11,359,278 12,578,987 • (12,578,987)
Total other financing sources(uses) 9,952,153 11 171,862 (2,112,790) (13,284,652)
a
Net change in fund balance $ - $ • $ (1,315,584) $ (1,315,584)
r
Mr See Notes to Required Supplementary Information.
✓
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City of Aventura, Florida
Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget and Actual 3
Charter School Fund
•
Year Ended June 30, 2005
Variance With
Final Budget•
Original Final Actual Positive
Budget Budget Amounts (Negative) i
Revenues:
Intergovernmental revenues $ 3,616,882 $ 3,616,882 $ 3,556,451 $ (60431)
Charges for services 170,000 170,000 208,825 38,825
• Miscellaneous 75,000 75,000 108,182 33,182
Interest income 1,000 1,000 9,404 8,404
Total revenues 3,862,882 3,862,882 3,882,862 19,980
Expenditures:
• Personal services 2,265,900 2,265,900 2,121,405 144,495
• Operating 1,171,817 1,171,817 1,289,715 (117,898)
Capital outlay 70,000 70,000 90,227 (20,227)
Total expenditures 3,507,717 3,507,717 3,501,347 6,370
1
• Excess of revenues over
expenditures 355,165 355,165 381,515 26,350
Other financing sources(uses):
Transfers out (472,585) (472,585) (472,585)
Net change in fund balance $ (117,420) $ (117,420) $ (91,070) $ 26,350 '
See Notes to Required Supplementary Information.
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City of Aventura, Florida
r
Schedule of Funding Progress
Police Officers' Retirement Plan Fund
(Unaudited)
Actuarial Unfunded UAAL
Actuarial Accrued Actuarial as%of
Valuation Value Liability at Accrued Funded Covered Covered
Date of Assets Entry Age Liability Ratio Payroll Payroll
r+ 10/01/03 $ 1389.389 $ 4,080982 $ 2,691,593 34.1°D/ $ 4,050.591 66.4%
10/01/04 2,393,593 5,118,997 2,725404 46.8% 4,085,348 667%
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City of Aventura, Florida 1
Schedule of Contributions From the Employer
and the State of Florida
Police Officers' Retirement Plan Fund
(Unaudited)
City
Annual State of Florida
Year Ended Required Percentage Insurance
September 30, Contribution Contributed Premium Tax I
2005 $ 787,658 102% $ 143,037
2004 787,658 81% 50,866
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City of Aventura, Florida
lio
Notes to Required Supplementary Information
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Note 1. Budgets and budgetary accounting
An annual appropriated budget is adopted for all governmental funds with the exception of the Federal Forfeiture
■ Fund and Law Enforcement Trust Fund(Special Revenue Funds).
The City follows these procedures in establishing the budgetary data reflected in the basic financial statements:
a. The City Manager submits to the Commission a proposed operating and capital budget for the ensuing fiscal
year. The budget includes proposed expenditures and the means of financing them.
■
b. Public hearings are conducted to obtain taxpayer comments.
c. Prior to October 1,the budget is legally enacted through passage of an ordinance.
d. Formal budgetary integration is employed as a management control device during the year for the
governmental funds described above.
e. The City Commission, by ordinance, may make supplemental appropriations for the year up to the amount of
✓ revenues in excess of those estimated. The City Commission made several supplementary budgetary
appropriations throughout the year including approximately$2,086,000 in the General Fund.
t. Budgets for the governmental funds are adopted on a basis consistent with generally accepted accounting
principles("GAAP`).
g. The City Manager is authorized to transfer part or all of an unencumbered appropnation balance within
departments within a fund; however, any revisions that alter the total appropriations of any department or fund
must be approved by the City Commission. The classification detail at which expenditures may not legally
exceed appropriations is at the department level.
IS
h. Unencumbered appropriations lapse at fiscal year end. Unencumbered amounts are reappropriated in the
following years budget tor capital accounts only.
i. Expenditures did not exceed appropriations in any of the governmental funds.
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COMBINING FINANCIAL STATEMENTS
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NON-MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for
particular purposes.
Police Education Fund-This fund is used to account for revenues and expenditures associated with the two dollars
($2)the City receives from each paid traffic citation, by State Statute, must be used to further the education of the
City's police officers.
Street Maintenance Fund-This fund is for revenues and expenditures.which by State Statute are designated for
street maintenance and construction costs.
Police Capital Outlay Impact Fee Fund-This fund is used to account for impact fees derived from new
developments and restricted by Ordinance for police capital improvements. This fund provides a funding source to
assist the City in providing police services required by the growth in the City.
Park Development Fund-This fund is used to account for revenues and expenditures specifically earmarked for
capital improvements to the City's park system. This fund accounts for impact fees derived from new developments
and restricted by Ordinance for park capital improvement projects.
Federal Forfeiture Fund-This fund is used to account for proceeds obtained from the sale of confiscated and
unclaimed property turned over to the City through court judgments. Proceeds are to be used solely for crime
fighting purposes.
Law Enforcement Trust Fund-This fund is used to account for resources resulting from police department
confiscations and their expenditure for law enforcement purposes.
DEBT SERVICE FUNDS
Debt service funds are used to account for the accumulated of resources for, and the payment of, general long-term
debt principal and interest.
Bond Debt Service Fund Series 1999-This fund is used to accumulate monies for the payment of the 1999
Revenue Bonds. Non-ad valorem tax revenues in the governmental funds are pledged for the payment of principal
and interest.
Bond Debt Service Fund Series 2000-This fund is used to accumulate monies for the payment of the 2000
Revenue bonds. Non-ad valorem tax revenues in the governmental funds are pledged for the payment of principal
and interest.
Bond Debt Service Fund Series 2002-Charter School Land Acquisition-This fund is used to accumulate monies
for the payment of the 2002 Revenue bonds. Non-ad valorem tax revenues in the governmental funds are pledged
for the payment of principal and interest.
Bond Debt Service Fund Series 2002-Charter School Building Construction-This fund is used to accumulate
monies for the payment of the 2002 Revenue bonds. Non-ad valorem tax revenues in the governmental funds are
pledged for the payment of principal and interest.
CAPITAL PROJECT FUNDS
Capital Construction Fund Series 2002-Charter School Land Acquisition-This fund is used to fund the land
w acquisition for the Charter School.
Capital Construction Fund Series 2002-Charter School Building Construction-This fund is used to fund the
building construction for the Charter School.
Ike
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City of Aventura, Florida
Combining Balance Sheet '
Other Nonmajor Governmental Funds
September 30, 2005 ,
•
Special Revenue Funds
I
Police '
Capital Law
Police Street Outlay Park Federal Enforcement
Education Maintenance Impact Fee Development Forfeiture Trust
I
Assets Fund Fund Fund Fund Fund Fund
Cash and cash equivalents $ 9,209 $ 406,833 $ 217,557 $ 1,698,115 $ 434,314 $ 169,850 I
Restricted cash,cash equivalents
•
• and investments - - - - - - ,
Accounts receivable - - - - - -
Due from other governments 964 115,874 - - - -
Total assets $ 10,173 $ 522,707 $ 217,557 $ 1,698,115 $ 434,314 $ 169,650_ ,
Liabilities and Fund Balances
•
Liabilities:
I
Accounts payable $ - $ 76,827 $ 8,877 $ 14,051 $ 8,603 $ -
Duetootherfunds - - - - •
Total liabilities - 76,827 8,877 14,051 8,603 •
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Fund balances(deficit): '
• Reserved for debt service • - - - - -
Unreserved:
Designated for subsequent ,
year's expenditures in:
Special revenue funds 8,000 60,000 201,290 1,000,000 - -
Undesignated,reported in. '
Special revenue funds 2,173 385,880 7,390 684,064 425,711 169,850
Debt service funds - - - - • .
Capital projects funds - - - • - I
Total fund balances
(deficit) 10,173 445,880 208,680 1,684,064 425,711 169,850 '
Total liabilities and
fund balances $ 10,173 $ 522,707 $ 217,557 $ 1,698,115 $ 434,314 $ 169,850
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Y Debt Service Funds Capital Projects Funds
Bond Debt Bond Debt Capital Capital
r Service Fund Service Fund Construction Construction
ils Series 2002 Series 2002 Fund Series Fund Series
Debt Charter Charter 2002-Charter 2002-Charter Total
Service School School School School Nonmajor
Fund Land Building Land Building Governmental
rSeries 1999 Acquisition Construction Acquisition Construction Funds
Y
$ 35,506 $ - $ - $ 3,621 $ 136,736 $ 3,111,741
r • 2,466 61 - - 2,527
Is
• - - - 14,824 14,824
- - - 116,838
is $ 35,506 $ 2,466 $ 61 $ 3,621 $ 151,560 $ 3,245,930
E.
$ - $ - $ - $ - $ - $ 108,358
r - - 3,502 - - 3,502
• - • 3,502 - - 111,860
rE 35,506 2,466 - - - 37,972
W
r - - • - - 1,269,290
W
- - 1,675,068
Fr - - (3,441) - - (3,441)
W - - • 3,621 151,560 155,181
r 35,506 2,466 (3,441) 3,621 151,560 3,134,070
it
$ 35,506 $ 2,466 $ 61 $ 3,621 $ 151,560 $ 3,245,930
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City of Aventura, Florida '
Combining Statement of Revenues, Expenditures and Changes in Fund Balances(Deficits)
j Other Nonmajor Governmental Funds 1
Year Ended September 30, 2005
Special Revenue Funds
i
i
Police I
Capital Law• ,
Police Street Outlay Park Federal Enforcement
Education Maintenance Impact Fee Development Forfeiture Trust
Fund Fund Fund Fund Fund Fund
i 'Revenues'.
Intergovernmental revenues $ - $ 1,430,364 $ - $ - $ - $ •
Fines and forfeitures 5,756 - - - 155,755 74,567 ,
Impact fees - - 164,641 794,623 - -
Interest income 206 8,538 3,800 33,371 8,993 3,034
Total revenues 5,962 1,438,902 168,441 827,994 164,748 77,601
I
Expenditures'.
Operating 3,924 802,986 - - - '
Capital outlay - 492,881 80,722 27,160 201,971 2,416
Debt service'
Principal - - - - - -
Interest - - - -
Trustee fees - - - -
Total expenditures 3,924 1,295,867 80,722 27,160 201,971 2,416
Excess(deficiency)
of revenues over '
expenditures 2,038 143,035 87,719 800,834 (37,223) 75,185
Other financing sources(uses)'.
Transfers in - - -
Net change in fund balances 2,038 143,035 87,719 800,834 (37,223) 75,185 1
Fund balances,beginning 8,135 302,845 120,961 883,230 462,934 94,665
Fund balances(deficit),ending $ 10,173 $ 445,880 $ 208,680 $ 1,684,064 $ 425,711 $ 169,850 '
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Debt Service Funds Capital Projects Funds
r Bond Debt Bond Debt Capital Capital
Is Service Fund Service Fund Construction Construction
Series 2002 Series 2002 Fund Series Fund Series Total
: Bond Debt Charter Charter 2002-Charter 2002-Charter Other
Service School School School School Nonmajor
Fund Land Building Land Building Governmental
r Series 1999 Acquisition Construction Acquisition Construction Funds
I
$ • $ • $ - $ - $ - $ 1,430,364
r - -
i 236,078
• • - - 959,264
3,040 995 1,668 8 143,076 206,729
W 3,040 995 1,668 8 143,076 2,832,435
• - - - 806,910
Y
•
•
805,150
r 425,000 134,691 150,309 - - 710,000
iii
912,331 260,909 291,162 - - 1,464,402
P' 16,680 5,399 6,284 - - 28,363
y 1,354,011 40Q999 447,755 - - 3,814,825
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(1,350,971) (400,004) (446,087) 8 143,076 (982,390)
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1,358,000 401,000 442,585 - - 2,201,585
7,029 996 (3,502) 8 143,076 1,219,195
IIIYYY 28,477 1,470 61 3,613 8,484 1,914,875
r $ 35,506 $ 2,466 $ (3,441) $ 3,621 $ 151,560 $ 3,134,070
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City of Aventura, Florida
Schedule of Revenues, Expenditures and Changes in
• Fund Balances-Budget and Actual
Special Revenue Funds
For the Year Ended September 30,2005
Police Education Fund Street Maintenance Fund
Variance with Variance with
Original Final Budget- Final Budget- '
and Final Positive Original Final Positive
Budget Actual (Negative) Budget Budget Actual (Negative)
Revenues I
Intergovernmental revenues $ - $ - $ - $ 1,35Q000 $ 1,350,000 $ 1,430,364 $ 80,364
Fines and forfeitures 4,300 5,756 1,456 - - - -
impact fees - - - - - - -
Interestincome - 206 206 3,500 3,500 8,538 5,038
Total revenues 4,300 5,962 1,662 1,353,500 1,353,500 1,438,902 85,402
Expenditures'.
Operating 10,900 3,924 6,976 194,000 194000 802,986 (608,986)
Capital outlay - - 630,00D 857,844 492,881 364,963
Total expenditures 10,900 3,924 6,976 824,000 1,051,844 1,295,867 (244,023)
Excess(deficiency) I
of revenues
over expenditures (6,600) 2,038 8,638 529,500 301,656 143,035 (158,621)
Other financing sources(uses).
Transfers out - - - (604,500) (604,500) - 604,500
Appropriated fund balances 6,600 - (6,600) 75,000 302,844 - (302,844) '
Total other
financing
sources(uses) 6,600 - (6,600) (529,500) (301,656) - 301,656
Net change in fund balances $ - $ 2,038 $ 2,038 $ - $ - $ 143,035 $ 143,035
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Police Capi,al Impact Fee Fund Park Development Fund
Rr Variance with Variance with
S i Original Final Budget- Ortgina; Final Budget-
and Final Positive and Final Positive
II
Budgel Actual (Negative) Budge Actual (Negative)
E $ $ $ - S $ •
E98,250 164641 69391794,623 794,623
3,800 31800 •
34371 34371
1111 98,250 168,441 79191 -
827,994 827,994
219,211 80,722 138,489 400,000 27,160 374840
✓ 219,211 80,722 138,489 400,000 27,160 374840
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✓ (120,961) 87,719 208,680 (400,000) 800,834 1,200,834
is
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pr 120,961 (120,961) 400,000 (400,000)
#:.
is
120,961 - (120,961) •400,000 - (400,000)
110 $ • $ 87,719 $ 87,719 $ - $ 800,834 $ 800,834
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City of Aventura, Florida
Schedule of Revenues, Expenditures and Changes in
Fund Balances-Budget and Actual
Debt Service Funds
For the Year Ended September 30, 2005
I
Bond Debt Service Fund Series 1999 Bond Debt Service Fund Series 2000 I
Variance with Variance with
Original Final Budges- Original Final Budget-
' and Final Positive and Final PositiveII
Budget Actual (Negative) Budget Actual (Negative)
Revenues. I
Interest income $ r $ 3,040 $ 3,040 $ 24,000 $ 25,200 $ 1,200
Expenditures: '
Debt service
Principal 425,000 425,000 - 220,000 220,000 -
Interest 913,000 912,331 669 291,000 289,044 9956
Trustee tees 20,000 16680 3,320 - -
Total expenditures 1,358,000 1,354,011 3,989 511,000 509,044 1,956
Excess(deficiency)
I
of revenues
over expenditures (1,359000) (1,350,971) 7,029 (487,000) (489844) 3,156
Other financing sources: ,
Transfers in 1,358,000 1,358,000 - 487,000 487,000 -•
'Nel change in fund balances $ - $ 7,029 $ 7,029 $ - $ 3,156 $ 3,156
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Bond Debt Service Fund Series 2002 Bond Debt Service Fund Series 2002
Charier School Land Acgwsilion Charier School Building Construction
Variance with Variance wltn
Original Final Budget-
Final Budget-
and Final Positive Original Final Positive
Budget Actual (Negative) Budget Budget Actual (Negalivel
$ - $ 995 $ 995 S - $ - $ 1,668 $ 1,668
138000 134,691 309 •
150,000 150,309 (309)
r
lb 261,000 260,909 91 -
291,500 291,162 338
5,000 5,399 (399) 448,000 8500 6,284 216
✓ 401,000 400,999 1 448,000 448,000 447,755 245
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P (401,000) (400,004) 996 (448,000) (448,000) (446,087) 1,913
✓
401,000 401,000 • 448,000 448,000 442,585 (5,415)
$ - $ 996 $ 996 $ $ $ (3,502) $ (3,502)
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City of Aventura, Florida
Schedule of Revenues, Expenditures and Changes in Fund Balances—
Budget and Actual
Capital Projects Funds
For the Year Ended September 30,2005
i
Capital Construction Fund Series 2000
Variance with 1
Final Budget-
Original Final Positive
Budget Budget Actual (Negative) 1
Revenues'.
Interest income $ $ 60,000 $ 83.683 $ 23,683
Expenditures'.
Capital outlay 250,000 4,391,222 9,700 4,381,522
Excess(deficiency)of revenues
over expenditures (250,000) (4,331,222) 73,983 4,405,205 1
Other Financing Sources(Uses)
Appropriated fund balance 250,000 4,331,222 - (4,331,222) 1
Net change in fund balances - - 73,983 73,983
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Capital Construction Fund Sages 2002- Capital Const ucdon Fund Series 20,2-
ChanterSchoolLandAcqwsition Cnader Schos Building Construction
Variance with Variance with
Original Final Budget- Original FinalBudgel
and Final Positive and Final Positive
Budget Actual (Negative) Budget Actual (Negative)
c $ $ 8 $ 8 S - 5 143,076 $143,076
G • 8 8 • 143,076 143,076
E • 8 8 - 143,076 143,076
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STATISTICAL SECTION
(NOT COVERED BY INDEPENDENT AUDITORS' REPORT)
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City of Aventura, Florida
L
General Governmental Expenditures by Function (1)
Date of Incorporation (November 1995)to Date(2)
P
Fiscal General Public Community Non- Capital Debt
py Year Government Safety Services departmental Outlay Service Total
W
1996/97 $ 1,122.984 $ 4,377,974 $ 1,589,624 $ 465,192 $ 5.301,853 $ 111,955 $ 12,969,582
¢' 1997/98 1,449.408 6,535.920 1,468.806 687,683 8.077202 237.549 18,456,568
IIY 1998/99 1,561.283 6,831 446 2.419,162 543,665 10-919.960 7.591,607 29.867,123
1999/00 1,526.679 7.804,469 2,717,728 529,737 11.850,784 1,337410 25.766.807
2000/01 1,831,007 8.607.783 3,102,494 725.434 11.652,841 1,902,830 27.822,389
2001/02 2,015,866 9.332.889 3,600,234 1.163.975 12409,178 1,866.438 30,388.580
2002/03 2,163,885 9.438,156 4,226.979 1.040.052 12.153,846 2,415.206 31.438.124
2003/04 2.371,236 10.594.453 7,495,145 1.365,719 3.905,875 2,715.729 28.448.157
2004105 2,580,989 12,256,346 7,997,769 1,623,794 7,416,346 2,711,809 34,587,053
es
NOTES: (1) Includes the General,Special Revenue, Debt Service and Capital Projects Funds.
(2) The City was incorporated during fiscal year 1995/96.
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City of Aventura, Florida
General Revenues by Source(1)
Date of Incorporation (November 1995)to Date(2)
Licenses Charges
Fiscal Inter- and for Fines and
Year Taxes Governmental Permits Services Forfeitures Interest Other Total 1
1996/97 $ 9,376,999 S 1,379,510 $ 1,368,022 $ 187,558 $ 42.771 $ 315,253 $ 491,529 $13,161,642
1997/98 10,671,397 1,390,596 2,756,432 512,141 667.824 515,759 869,239 17,383.388
1998/99 12990,627 2,033,221 1,781.863 918,108 531.499 586,067 2,080,201 20,921,586
1999/00 13,717,316 2.836,374 1,886,777 797,774 441,717 1,059,418 836,386 21,575,762
• 2000/01 14.171,431 2,688,105 2,624,459 647,410 491,688 1,115,650 1,165,394 22,904.137
2001/02 15 594,548 3,091,728 3.360,172 722,125 386,758 310,096 870,976 24,336,403
2002/03 16 347,306 2965,158 2,185,654 965,067 399,899 246,216 161,045 23,270,345
2003/04 17.788,520 7,663,308 2.146,913 1,099,321 351,698 174,983 975,564 30,200,307
2004105 19,892052 7,263,468 3,335234 1,598230 472465 552135 1258,139 34,373,523
NOTES: (1) Includes the General, Special Revenue, Debt Service and Capital Projects Funds.
(2) The City was incorporated during fiscal year 1995/96.
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Property Tax Levies and Collections
r Date of Incorporation (November 1995)to Date(3)
is ($in 000's)
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Percentage of
✓ (1) (2) Total Tax
liw Property Property Net Current Delinquent Total Collections
Fiscal Tax Tax Tax Tax Tax Tax to Net
Year Levy Discount Levy Collection Collection Collection Tax Levy
1997/98 6,173 234 5,939 5,823 18 5,841 98.35%
r 1998/99 6,894 239 6,655 6,572 23 6,595 99-10%
W 1999/00 7,549 291 7258 7,115 26 7,141 98-39%
2000/01 7,818 305 7.513 7,397 43 7,440 99.03%
r 2001/02 8,717 313 8.404 8,227 201 8,428 100.29%
f• 2002/03 9,282 290 8.992 9,013 62 9,075 100.92%
2003/04 10,536 337 10,199 10,054 89 10,143 99.45%
it
2004/05 12,376 474 11,902 11,804 39 11,843 99.50%
R, SOURCE: Miami-Dade County, Florida, Tax Collector.
r
NOTES: (1) Florida Law allows up to a 4%discount for timely payment of property taxes.
re (2) Includes corrections and penalties.
is (3) The City was incorporated during the 1995,/96 fiscal year. The first year that the City
was authorized to levy ad valorem (property)taxes was the 1996/97 fiscal year.
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City of Aventura, Florida
Assessed Value of Taxable Property(1)
Date of Incorporation (November 1995)to Date(2)
• Nonexempt Nonexempt Total
Fiscal Real Personal Taxable
Year Property Property Valuations
• 1997/98 $ 2,664,701,818 $ 107,083,192 $ 2,771,785,010 i
• 1998199 2,971,907,364 123,652,446 3,095,559,810
1999/00 3,238,050,389 142,847,663 3,380,898,052
2000/01 3,349,591,933 160,779,980 3,510,371,913
2001/02 3,752,226,238 162,055,639 3,914,281,877
2002/03 4,007,501,399 160,384,595 4,167,885,994
2003/04 4,569,228,195 161,725,854 4,730,954,049
2004105 5,378,718,735 178,342,801 5,557,061,536
SOURCE: Miami-Dade County, Florida, Tax Collector '
NOTES: (1) Florida Law requires all properly to be assessed at current fair market value.
• (2) The City was incorporated during the 1995/96 fiscal year. The first year that the City
was authorized to levy ad valorem(property)taxes was the 1996/97 fiscal year.
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Property Tax Millage Rates-Direct and Overlapping Governments
r (Per $1,000 of Taxable Value)
V Date of Incorporation (November 1995)to Date (1)
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South
Florida Florida
Tax Water Inland
Fiscal Roll Everglades Management Navigation
r Year Year City School County Project District District Total
Y6
'997/98 1997 22270 10.4620 9.9930 01000 0.5970 0.0500 234290
r 1998/99 1998 22270 10.1600 10.0580 0.1000 0.5970 0.0470 23.1890
16 1999700 1999 22270 9.6440 9.6980 01000 05970 0.0440 22.3100
r 2000/01 2300 2 2270 9 6170 9.5060 0.1000 0.5970 0.0410 22.0880
2001/02 2001 22270 9.3760 96060 0.1000 05970 0.0386 219446
s 2002/03 2002 22270 9.2520 94260 0.1030 0.5970 0.0385 21.6405
2003104 2003 22270 9.1000 9.9010 0.1000 0.5970 0.0385 21.9635
r 1004105 2004 2.2270 8.6870 9.8112 0.1000 0.5970 0.0385 21.4607
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P„ SOURCE: Miami-Dade County. Florida, Tax Collector.
he
NOTE: (1) The City was incorporated during the 1995/96 fiscal year. The first year that the City was
P" authorized to levy ad valorem(properly)taxes was the 1996/97 fiscal year.
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City of Aventura, Florida
Ratio of Net Bonded Debt to Total Assessed Value and Net
Bonded Debt Per Capita '
Date of Incorporation(November 1995)to Date(3)
($in 000's)
Debt Ratio of 1
(2) Service Net Bonded
Assessed Gross Funds Net Debt to Net Bonded '
Fiscal (1) Taxable Bonded Available Bonded Assessed Debt Per
Year Population Value Debt (Net) Debt Value Capita
1997/98 20,349 $ 2,771,785 $ 6,196 $ 208 $ 5.988 0.22% $ 294.27
1998/99 22,800 3,095,560 21,000 351 20.649 0.67% 905.66 t
1999/00 25,267 3,386898 20,645 356 20,289 0.60% 802.98
2000/01 25,768 3,510,372 26.610 866 26744 0.73% 999.07
2001/02 26,142 3,914,281 38,650 1,668 36,982 0.94% 1,414.66
2002/03 27,241 4,167,886 38,055 529 37,526 0.90% 1.377.56
2003/04 28,207 4,730,954 37,155 31 37,124 0.78% 1,316.13
2004/05 28,500 5,557,061 36,225 42 36,183 0.65% 1,269.58 '
SOURCE: (1) Population is as of April 1 of each year, per the University of Florida Bureau of Economic
& Business Research. ,
(2) The City was incorporated in November 1995. Accurate estimates of population were
• not available until April 1, 1997. For the 1995/96 fiscal year,the City was not in
existence at the time that assessed taxable value was determined.
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City of Aventura, Florida
i
Computation of Legal Debt Margin
Bonded Debt
i September 30, 2005
1
Assessed valuation of taxable real and personal property $ 5,557,061,556
Bonded debt limit- 10%of above(1) $ 555,706,155
Amount of debt applicable to debt limit
r Total bonded debt $ 36,225,000
i Less debt to be repaid from specified revenue sources:
Covenant to budget and appropriate 36,225,000
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i Total amount of debt applicable to debt limit
Legal debt margin (1) $ 555,706,155
NOTE: (1) The City Charter allows revenue bonds to be issued when authorized by the City Commission
as long as five of the seven Commission members approve the debt. Ad Valorem(general
obligation bonds) must be approved by referendum of the electorate. The Charter provides
tk no Irmit on the amount of general obligation debt. however, the adopted Capital Improvement
i Program provides that general obligation bonds shall not exceed 10%of the total assessed
value of the City,
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City of Aventura, Florida
Computation of Direct and Overlapping Debt
September 30, 2005
($in 000's)
(1)
Percentage Amount
Applicable to Applicable to 1
• Net Debt the City of the City of
Jurisdiction Outstanding Aventura Aventura
Miami-Dade Board of County Commissioners $ 1,371,843 3.969% $ 54,324
• Miami-Dade County School Board 1,491,994 3.969%. 59,082
City of Aventura 36,225 100% 36,225
• $ 2,900,062 Total $ 149,631
NOTES: (1) Based on ratio of assessed taxable value.
(2) Source: Miami-Dade County, Florida, Finance Department.
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Ratio of Annual Debt Service Expenditures for General
Bonded Debt to Total General Governmental Expenditures
Date of Incorporation (November 1995)to Date(2)
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Ratio of Debt
(1) Service
Total to Total
General General
�r Fiscal Total Debt Governmental Governmental
Year Principal Interest Other Service Expenditures Expenditures
1996/97 $ - $ 111,955 $ - $ 111,955 $ 12,969582 0.86%
iY 1997/98 - 237,549 - 237,549 18,456568 1.29°%
1998/99 6500,000 691.607 - 7,591,607 29,867,123 25.42%
1999/00 335,000 982,410 15,809 1,333219 25,766.807 5.17%
Y 2000/01 590,000 1,260,248 18,082 1,868,330 27,822,389 6.72%
2001/02 570,000 1,276,224 20,214 1,866,438 30,388,590 6.14%
2002/03 595,000 1,746,446 73,760 2,415,206 31438,124 7.68%
2003/04 900000 1,786,797 28,932 2.715,729 28,448,157 9.55%
2004/05 930,000 1,753,446 28,363 2,711,809 34,587,053 7.84%
NOTES: (1) Includes the General,Special Revenue,Capital Projects and Debt Service Funds.
(2) The City was incorporated during the 1995/96 fiscal year.
`y (3) 1998/99 includes $6,900,000 to refund the 1996 Line of Credit.
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City of Aventura, Florida
Estimated Value of Construction and Bank Deposits 1
Date of Incorporation (November 1995)to Date
($in 000's)
•
Estimated Value of Construction 1
(2)
• Number Other Bank 1
of New New than New Numbers of Deposits
•
Fiscal Housing Housing Housing Permits (County)
Year Units Units Units Total Issued (Thousands)
j 1997/98 798 $ 140,775 $ 129,438 $ 270,213 4,506 $ 28,336,206
1998/99 365 109,823 57,229 167,052 4,194 37,477,153I
1999/00 823 95,433 36,403 131,836 4,915 38,642,021
2000/01 689 122,617 43,181 165,798 5,290 43,186,029
2001/02 377 155,765 31,807 187,572 3,820 47,510,126
2002/03 1,079 152,424 83,247 235,671 2,675 56,263,926
2003/04 231 62,675 10,047 72,722 2,872 62,368,000 '
2004/05 255 75,943 144,617 220,560 3,526 70,221,796
•
NOTES: (1) The City began processing building permits for construction within its corporate limits in
November 1996. Prior to that date,building permits were processed by Miami-Dade
County and information is not available for that period.
(2) Miami-Dade County bank data is from the Federal Deposits Insurance Corporation.
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Specific data for the City of Aventura is not available.
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Principal Taxpayers
r Fiscal Year 2004105
is ($in 000's)
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Percentage
of Total
VAssessed Taxable
Company Name Type of Business Value Value
jyr 1. Aventura Mall Ventures Shopping Center $ 294,300 5.30%
E2. The Bay Club of Aventura Rental Apartment Complex 73,815 1.33%
3 Turnberry Country Club Golf Course and Hotel 73,432 1.32%
4. Summit Properties Rental Apartment Complex 49,032 0.88%
✓ 5. Miami Beach Healthcare
is Group, LTD. Hospital/Medical Center 46479 0.84%
F 6. D. Softer& B. Redich Trust Developer 37,676 0.68%
is
r 7. Bruce Strohm& D.
ill Neithercut(TRS) Rental Apartment Complex 31,000 0.56%
✓ 8. Champion Retail. LTD. &
YY D. Soffer& B. Redich Trust Developer 29,997 0.54%
✓ 9. Aventi#Aventura, LLC Condo Developer 25,848 0.47%
10.Admiral's Port Assoc Rental Apartment Complex 25,000 0.45%
✓ Total $ 686,579 12.36%
P
III SOURCE: Tax roll of Miami-Dade County, Florida
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City of Aventura, Florida
Demographics and Miscellaneous Statistics
• September 30,2005 1
•
•
Date of Incorporation November 7.1995 - - I
Form of City Government Commission-Manager
•
• Area 3.5 Square Miles S
Population Per State Estimate" 28,500 a
Ethnic Distribution".
White (Non-Hispanic) 73.1% African-American 1.7%
Hispanic 20.7% Other 4.5%
Age Distribution": 1
Under 20 11.0%
20-34 18.2% 1
35-54 23.5°/
55-64 12.0%
65+ 35.3%
Average Household Size":
Average household size 1.79
Average family size 2.45%
Housing Occupancy":
Total housing units 20,020I
•
Owner occupied housing units 10,044
Renter occupied housing units 3,956
j Seasonal, recreational and vacant
housing units 6,020
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Full-time Employees 146 Public Tennis Center 1 t
Public Facilities Located Within Corporate Limits: Public Recreation Center 1
Public Parks 1
•
Open Space Recreation (acres) 21 'In Public School 0
Charter School 1
Public Libraries(Operated by Miami-Dade Police Station 1 I
County) 1
Fire Stations(Operated by Miami-Dade
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• County) 2 Police Sub-stations 3
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'State of Florida, Bureau of Economic&Business Research, Population is as of April 1, 2005. '
• "U.S.Census Bureau, Profile of General Demographic Characteristics: 2000 for Aventura, Florida.
•
"'City of Aventura comprehensive plan.
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COMPLIANCE SECTION
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City of Aventura, Florida
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Schedule of Expenditures of State Financial Assistance
r Fiscal Year Ended September 30,2005
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State Pass-Through
State Grantor/Pass-Through CSFA Entity Identifying State
r GrantorlProgram Title Number Number Expenditures
Florida Department of Transportation:
Aer William Lehman Causeway Frontage Lighting Improvements 55.003 FM#415438-1-58-01 $ 674,079
r
See Notes to Schedule of Expenditures of State Financial Assistance.
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City of Aventura, Florida
• Notes to Schedule of Expenditures of State Financial Assistance
Year Ended September 30, 2005
Note 1. Basis of Presentation
The accompanying schedule of expenditures of state financial assistance includes the state grant activity of the City•
of Aventura, Florida and is presented on the modified accrual basis of accounting. The information in this schedule is
presented in accordance with the requirements of Chapter 10.550, Rules of the Auditor General of the State of
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` McGladrey& Pullen
Certified Public Accountants
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A" Independent Auditor's Report
r on Internal Control Over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial
Oa Statements Performed in Accordance With
r Government Auditing Standards
of,
To the Honorable Mayor and
lb
Members of the City Commission
City of Aventura, Florida
We have audited the financial statements of the governmental activities,the business-type activities,each major
fund, and the aggregate remaining fund information of the City of Aventura, Florida(the"City")as of and for the year
PP ended September 30, 2005, and have issued our report thereon dated March 21, 2006. We conducted our audit in
accordance with auditing standards generally accepted in the United States of America and the standards applicable
to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United
Jr States.
a
Internal Control Over Financial Reporting
P
✓ In planning and performing our audit,we considered the City's internal control over financial reporting in order to
determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to
n. provide an opinion on the internal control over financial reporting. Our consideration of the internal control over
financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might
be material weaknesses. A material weakness is a reportable condition in which the design or operation of one or
e. more of the internal control components does not reduce to a relatively low level the risk that misstatements caused
r by error or fraud in amounts that would be material in relation to the financial statements being audited may occur
and not be detected within a timely period by employees in the normal course of performing their assigned functions.
We noted no matters involving the internal control over financial reporting and its operation that we consider to be
material weaknesses.
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Compliance and Other Matters
■ As part of obtaining reasonable assurance about whether the City's financial statements are free of material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations,contracts and grant
agreements, noncompliance with which could have a direct and material effect on the determination of financial
r statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our
audit and, accordingly,we do not express such an opinion. The results of our tests disclosed no instances of
!^ noncompliance or other matters that are required to be reported under Government Auditing Standards,
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an affiliation of separate and independent legal enAtles.
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• However,we noted certain matters involving the internal control over financial reporting that we have reported to
management of the City in a separate letter dated March 21, 2006.
This report is intended solely for the information and use of the City Commission, management, state awarding
agencies and the Author General of the State of Florida and is not intended to be and should not be used by anyone
other than those specified parties.
• ltigia.047 f/caeeet LSP
Fort Lauderdale, Florida
March 21, 2006
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McGladrey& Pullen
Certified Public Accountants
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Independent Auditor's Report on Compliance
and Internal Control Over Compliance
Applicable to Each Major State Project
fi
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To the Honorable Mayor, Members of the
City Commission and City Manager
YID City of Aventura, Florida
rra Compliance
i� We have audited the compliance of the City of Aventura, Florida(the"City')with the types of compliance
requirements described in the Executive Office of the Governor's State Projects Compliance Supplement that are
applicable to its major state project for the year ended September 30, 2005. The City's major state project is
identified in the summary of auditors results section of the accompanying schedule of findings and questioned costs.
Compliance with the requirements of laws, regulations,contracts and grants applicable to its major state project is
the responsibility of the City's management. Our responsibility is to express an opinion on the City's compliance
based on our audit.
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States
1 of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; and Chapter 10.550 Rules of the Auditor General of the State of Florida.
P' Those standards and Chapter 10.550 require that we plan and perform the audit to obtain reasonable assurance
about whether noncompliance with the types of compliance requirements referred to above that could have a direct
and material effect on a major state project occurred. An audit includes examining,on a test basis, evidence about
p+ the City's compliance with those requirements and performing such other procedures, as we considered necessary in
is the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not
provide a legal determination on the City's compliance with those requirements.
In our opinion,the City complied, in all material respects,with the requirements referred to above that are applicable
Ea
to its major state project for the year ended September 30,2005.
Internal Control Over Compliance
The management of the City is responsible for establishing and maintaining effective internal control over compliance
with requirements of laws, regulations, contracts and grants applicable to state projects. In planning and performing
our audit, we considered the City's internal control over compliance with requirements that could have a direct and
material effect on a major state project to determine our auditing procedures for the purpose of expressing our
P+ opinion on compliance and to test and report on internal control over compliance in accordance with Chapter 10.550.
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an athllaton of separate and Independent legal entiAes.
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• Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal
control that might be material weaknesses. A material weakness is a reportable condition in which the design or
operation of one or more of the internal control components does not reduce to a relatively low level the risk that
• noncompliance with applicable requirements of laws, regulations,contracts and grants caused by error or fraud that
• would be material in relation to a major state project being audited may occur and not be detected within a timely
period by employees in the normal course of performing their assigned functions. We noted no matters involving the
•
• internal control over compliance and its operation that we consider to be material weaknesses.
Independent Auditor's Report on the Schedule of Expenditures of State Financial Assistance
We have audited the basic financial statements of the City of Aventura as of and for the year ended September 30,
2005,and have issued our report thereon dated March 21, 2006. Our audit was conducted for the purpose of
forming opinions on the financial statements that collectively comprise the City of Aventura basic financial
statements. The accompanying schedule of expenditures of state financial assistance is presented for purposes of
additional analysis as required by Chapter 10.550, Rules of the Auditor General and is not a required part of the
basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of
the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic
financial statements taken as a whole.
• This report is intended solely for the information and use of the City Commission, management, State awarding
agencies and pass-through entities and the Auditor General of the State of Florida and is not intended to be and
should not be used by anyone other than those specified parties.
le-atii4,7//laic
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• Fort Lauderdale,Florida
March 21, 2006
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City of Aventura, Florida
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Schedule of Findings and Questioned Costs
Fiscal Year Ended September 30,2005
W
Summary of Independent Auditor's Results
Financial Statements
F
Type of auditor's report issued: Unqualified
Internal control over financial reporting:
Ws Material weakness(es) identified? Yes X No
Reportable condition(s) identified that
¢R are not considered to be material
V weakness(es)? Yes X None Reported
Noncompliance material to financial
statements noted? Yes X No
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State Awards
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Internal control over major projects:
Material weakness(es)identified? Yes X No
Reportable condition(s) identified not
considered to be material weakness(es)? Yes X None Reported
Type of auditors report issued on
compliance for major projects: Unqualified
f
Identification of major projects:
CSFA Number(s) Name of State Project or Cluster
r 55.003 William Lehman Causeway Frontage Lighting Improvements
Dollar threshold used to distinguish between
type A and type B projects: $ 202,224
(Continued)
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City of Aventura, Florida
Schedule of Findings and Questioned Costs
Fiscal Year Ended September 30,2005
II—Findings Relating to the Financial Statement Audit as Required to be Reported in Accordance with
Generally Accepted Government Auditing Standards
A. Internal Control
None reported. 1
B. Compliance Findings
None reported.
III—Findings and Question Costs for State Awards
A. Internal Control
None reported. 1
B. Compliance Findings
None reported.
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City of Aventura, Florida
4
Summary Schedule of Prior Audit Findings
Fiscal Year Ended September 30, 2005
V
None reported in previous year.
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Certified Public Accountants
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Management Letter Required By
Chapter 10.550 of the Rules of the
1.0
Auditor General of the State of Florida
To the Honorable Mayor, Members of the
City Commission and City Manager
City of Aventura, Florida
We have audited the financial statements of the governmental activities,the business-type activities, each major fund
and the aggregate remaining fund information of the City of Aventura, Florida (the"City") as of and for the fiscal year
ended September 30, 2005 which collectively comprise the City's basic financial statements, and have issued our
jr report thereon dated March 21, 2006.
r. We conducted our audit in accordance with auditing standards generally accepted in the United States of America,
IPr Government Auditing Standards issued by the Comptroller General of the United States. We have issued our
Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters,
Independent Auditor's Report on Compliance and Internal Control over Compliance Applicable to each Major State
Project and Schedule of Findings and Questioned Costs. Disclosures in those reports which are dated March 21,
2006, should be considered in conjunction with this management letter.
Additionally,our audit was conducted in accordance with the provisions of Chapter 10.550, Rules of the Auditor
General,which govern the conduct of local government entity audits performed in the State of Florida and require that
certain items be addressed in this letter.
R
r
The Rules of the Auditor General(Section 10.554(1 )(h) 1.)require that we address in the management letter,if not already
addressed in the auditors reports on compliance and internal controls or schedule of findings and questioned costs,
whether or not recommendations made in the preceding annual financial audit report have been followed. There were
it no recommendations made in the preceding annual financial audit report.
As required by the Rules of the Auditor General(Section 10.554(1)(1)2.),the scope of our audit included a review of the
jr provisions of Section 218.415., Florida Statutes, regarding the investment of public funds. In connection with our audit,
we determined that the City complied with Section 218.415,Florida Statutes.
The Rules of the Auditor General (Section 10.554(1 )(h)3.)require that we address in the management letter any
findings and recommendations to improve financial management, accounting procedures,and internal controls. We
did not have any recommendations to improve financial management, accounting procedures and internal controls.
r
r
83
r
1
The Rules of the Auditor General(Section 10.554(1 )(h)4.)require disclosure in the management letter of the
following matters if not already addressed in the auditors reports on compliance and internal controls or•
•
schedule of findings and questioned costs and are not clearly in consequential: (1)violations of laws, rules,
regulations, and contractual provisions that have occurred,or are likely to have occurred; (2)improper or illegal
expenditures; (3) improper or inadequate accounting procedures(e.g.,the omission of required disclosures
from the financial statements);(4)failures to properly record financial transactions;and(5)other inaccuracies,
shortages, defalcations,and instances of fraud discovered by,or that come to the attention of,the auditor. No
such conditions were noted during the audit.
The Rules of the Auditor General(Section 10.554(1 )(h)5.)also require that the name or official title and legal
•
authority for the primary government and each component unit of the reporting entity be disclosed in the
management letter, unless disclosed in the notes to the financial statements. The information is disclosed in
• Note 1 to the financial statements.
•
• As required by the Rules of the Auditor General(Section 10.554(1 )(h)6.a.),a statement must be included as to
whether or not the local government entity has met one or more of the conditions described in Section
218.503(1), Florida Statutes. In connection with our audit, we determined that the City did not meet any of the
• conditions described in Section 218.503(1), Florida Statutes. 1
As required by the Rules of the Auditor General(Section 10.554(1)(h)6.b.),we determined that the annual
financial report for the City for the fiscal year ended September 30,2005,fled with the Florida Department of
Financial Services pursuant to Section 218.32(1)(a),Florida Statutes,is in agreement with the annual financial
audit report for the fiscal year ended September 30, 2005.
As required by the Rules of the Auditor General(Sections 10.554(h)6.c.), and 10.556(7),we applied financial 1
assessment procedures. It is management's responsibility to monitor the entity's financial condition,and our
financial condition assessment was based in part on representations made by management and the review of
financial information provided by same.
This management letter is intended solely for the information of the City Commission, and management, and
the State of Florida Office of the Auditor General,and is not intended to be and should not be used by anyone
other than these specified parties.
• Fort Lauderdale, Florida
• March 10,2006•
1
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CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
FROM:
Eric M. Soroka, ICMA-CM,
School Fund Budget
TO:
City Commission
DATE:
May 16, 2006
SUBJECT: Ordinance Amending 2005/06 Cha
1st Reading June 6, 2006 City Commission Meeting Agenda Item-1--
2nd Reading July 11, 2006 City Commission Meeting Agenda Item
RECOMMENDATION
It is recommended that the City Commission approve the attached Ordinance
amending the 2005/06 Charter School Fund Budget. The total amount of the
amendment is $377,050.
BACKGROUND
The attached document has been prepared as a clean-up amendment prior to the end
of the fiscal year on June 30, 2006. The majority of the new revenue amounts are
offset by corresponding expenditures for school operations.
REVENUES
1. Recognizes $60,050 from the State of Florida for bonus and school
enhancement funds for being recognized as an A rated school.
2. Recognizes $155,000 in donations recently raised for the purchase of books
for the Media Center.
3. Recognizes additional revenues from the Billboard advertising and school
impact fees in the amount of $11 0,000.
4. Recognizes $52,000 more in revenues derived from fees associated with
school field trips.
Memo to City Commission
Page 2
EXPENDITURES
1. Disburses $60,050 throughout the various school activity budgets for
additional teacher bonuses and school enhancement programs relating to the
"A" rated state funds.
2. Increases Media Center textbook account by $155,000 raised to purchase
additional textbooks.
3. Increases transit costs by $45,000 to provide for the additional bus to
accommodate increased ridership at the beginning of the school year.
4. Increases the field trips line item by $53,000 in the amount of revenues
actually received during the year.
5. Increases the building maintenance line tem by $165,000 to address the
following school building improvement projects:
. Provide sunshades for playground area.
. Additional security cameras.
. Additional security fencing.
. Installation of fans by drop off / pickup area.
. Startup costs associated with the middle school building.
If you have any questions, please feel free to contact me.
EMS/act
Attachment
CC01492-06
ORDINANCE NO. 2006-_
AN ORDINANCE OF THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AMENDING ORDINANCE
NO. 2005-06, WHICH ORDINANCE ADOPTED A
CHARTER SCHOOL OPERATING AND CAPITAL
BUDGET FOR THE AVENTURA CITY OF EXCELLENCE
SCHOOL FOR FISCAL YEAR 2005/06 (JULY 1 - JUNE 30)
BY REVISING THE 2005/2006 FISCAL YEAR BUDGET
DOCUMENT 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 Aventura City of Excellence School 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
2005/2006 Operating and Capital Budget of the Aventura City of Excellence School 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. 2005-06, which Ordinance adopted a budget for the 2005/2006 fiscal
year for the Aventura City of Excellence School by revising the 2005/2006 budget as
Ordinance No. 2006-_
Page 2
set forth on the attached Exhibit "An, which exhibit is 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.
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 Billy Joel
Commissioner Michael Stern
Vice Mayor Luz Urbaez Weinberg
Mayor Susan Gottlieb
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 Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Vice Mayor Luz Urbaez Weinberg
Mayor Susan Gottlieb
2
Ordinance No. 2006-_
Page 3
PASSED AND ADOPTED on first reading this 6111 day of June, 2006.
PASSED AND ADOPTED on second reading this _day of
,2006.
SUSAN GOTTLIEB, MAYOR
ATTEST:
TERESA M. SOROKA, MMC
CITY CLERK
APPROVED AS TO LEGAYSUFFICIENCY:
f VVf1
CITY ATTORNEY
3
EXHIBIT A
Budget Amendments
CHARTER SCHOOL FUND 190
Revenues
State Shared Revenues
3359100 Florida Education Finance Program $ 3,649,684 $ 60,050 $ 3,709,734
SUBTOTAL $ 3,649,684 $ 60,050 3,709,734
Misc Income
3661966 Media Center Donations 155,000 155,000
3665000 Other Private Sources 110,000 110,000
3661955 Field Trips 50,000 52,000 102,000
SUBTOTAL $ 50,000 $ 317,000 $ 367,000
Total Amendments-Revenues $ 377,050
Expenditures
K-3
5290 Materials & Supplies $ 17,000 $ 6,000 $ 23,000
1502 Bonus 10,500 23,021 33,521
SUBTOTAL $ 27,500 $ 29,021 $ 56,521
4to 8
1502 Bonus $ 5,500 $ 12,956 $ 18,456
SUBTOTAL $ 5,500 $ 12,956 $ 18,456
ESP
1502 Bonus $ 1,500 $ 4,656 $ 6,156
SUBTOTAL $ 1,500 $ 4,656 $ 6,156
Substitute Teachers
1502 Bonus $ 1,000 $ 3,090 $ 4,090
SUBTOTAL $ 1,000 $ 3,090 $ 4,090
Media Center
5411 Textbooks $ 25,000 $ 155,000 $ 180,000
1502 Bonus 500 579 1,079
SUBTOTAL $ 25,500 $ 155,579 $ 181,079
School Administration
4855 Events & Prog/Field Trips $ 60,000 $ 52,000 $ 112,000
1502 Bonus 8,000 9,747 17,747
SUBTOTAL $ 68,000 $ 61,747 $ 129,747
Pupil Transit Services-7800
3190 Prof & Tech Services 113,000 45,000 158,000
SUBTOTAL $ 113,000 $ 45,000 $ 158,000
EXHIBIT A
Operation of Plant
4620 Building Maintenance 75,000 65,000 140,000
SUBTOTAL $ 75,000 $ 65,000 $ 140,000
TOTAL $ 311,000 $ 311,050 $ 694,050
Total Amendments-Expenditures $ 377,050
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Eric M. Soroka, ICMA-CM, City
DATE: April 20, 2006
SUBJECT: Ordinance Revising Commencemen of Term for Elected Officials
1st Reading May 2,2006 City Commission Meeting Agenda Item rt A
2nd Reading June 6, 2006 City Commission Meeting Agenda Item~
In light of the recent Charter Revision that eliminated run-offs, the date on which the
elected officials take office requires a revision as well.
Previously, the terms of the Mayor and Commissioners commenced on the third day
after the third Tuesday in March.
Attached is an amended Ordinance that provides for the term of office to commence on
the third day after the first Tuesday in March.
This item was discussed at the April Workshop Meeting.
EMS/act
Attachment
CC01481-06
ORDINANCE NO. 2006-_
AN ORDINANCE OF THE CITY OF A VENTURA,
FLORIDA; AMENDING THE CITY CODE BY AMENDING
CHAPTER 26 "ELECTIONS", BY AMENDING SECTION
26-32 "COMMENCEMENT OF TERM OF ELECTED
OFFICIALS", BY AMENDING PARAGRAPH (C) TO
REVISE DATE OF COMMENCEMENT OF THE TERM OF
OFFICE FOR REGULAR TERMS OF THE MAYOR AND
COMMISSIONERS; PROVIDING FOR SEVERABILITY;
PROVIDING FOR INCLUSION IN CODE; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, pursuant to Charter Amendment election, which was held on March 21,
2006, the electors of the City have amended the City Charter to eliminate run-off elections for
mayor and commissioner; and
WHEREAS, it is necessary to amend the City Code provisions concerning the
commencement of the term of office of elected officials so as to conform to the above-
described Charter amendment.
NOW, THEREFORE, IT IS HEREBY ORDAINED BY THE CITY
COMMISSION OF THE CITY OF A VENTURA, FLORIDA, AS FOLLOWS:
Section 1. Recitals Adopted. That each of the above stated recitals is hereby adopted
and confirmed.
Section 2. Citv Code Amended. That Section 26-32 "Commencement of Term of
Elected Officials" is hereby amended by revising paragraph (c) to read as follows:'
Sec. 26-32. Commencement of term of elected officials.
'/ Proposed additions to existing City Code text are indicated by underline; proposed deletions from
existing City Code text are indicated by slfilmlhFBlIgh; presently existing text is indicated by the absence of
any underlinine or 81AketbJsl:J:gks.
Ordinance No. 2006-_
Page 2
(a) The next regular term of office for Commission seats I, 3, and 5,
which expire on March 16, 1999, shall commence on March 17,
1999, following the regular election.
(b) The next regular term of office for Commission seats 2, 4, and 6, and
for Mayor, which expire on March 20, 2001, shall commence on
March 21, 2001, following the regular election.
(c) Except as provided in subsection (a) and (b) above, the term of
office for regular terms of the Mayor and Commissioners shall
commence upon the third day after the third Tuesday in March
subsequent to the occurrence of the election to fill the next regular
term of office for the respective Mayoral or Commission seat.
Notwithstanding the above-stated orovisions of this oaragraph (c).
commencing with the 2007 election cvcle. the term of office for
regular terms of the Mavor and Commissioners shall commence
upon the third dav after the first Tuesdav in March subseauent to the
occurrence of the election to fill the next regular term of office for
the respective Mavoral or Commission seat.
Section 3.
Severabilitv. That the provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason
be held to be invalid or unconstitutional, such decision shall not affect the validity of the
remaining sections, sentences, clauses, and phrases of this Ordinance but they shall remain in
effect, it being the legislative intent that this Ordinance shall stand notwithstanding the
invalidity of any part.
Section 4. Inclusion in the Code. That it is the intention of the City Commission,
and it is hereby ordained that the provisions of this Ordinance shall become and be made a part
of the Code of the City of A ventura; that the sections of this Ordinance may be renumbered or
relettered to accomplish such intentions; and that the word "0 rdinance" shall be changed to
"Section" or other appropriate word.
2
Ordinance No. 2006-_
Page 3
Section 5. Effective Date. That 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 Billy Joel
Commissioner Michael Stern
Vice Mayor Luz Urbaez Weinberg
Mayor Susan Gottlieb
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 Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Vice Mayor Luz Urbaez Weinberg
Mayor Susan Gottlieb
3
Ordinance No. 2006-
Page 4
PASSED AND ADOPTED on first reading this 2nd day of May, 2006.
PASSED AND ADOPTED on second reading this 6th day of June, 2006.
ATTEST:
Susan Gottlieb, Mayor
Teresa M. Soroka, MMC
City Clerk
Approved as to Form and Legal Sufficiency:
f~
City Attorney
4
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
DATE:
City Commission . _ e-
Eric M. Soroka, ICMA-CM, Ci(:'anrer,
April 25,2006 ~
TO:
FROM:
RE:
Amendment of City Code Section 26-34 "Early Voting"
1st Reading May 2, 2006 City Commission Meeting Agenda Item ~
2nd Reading June 6, 2006 City Commission Meeting Agenda Item ge
Recommendation
It is recommended that the City Commission adopt the proposed Ordinance amending
City Code Section 26-34 "Early Voting". The purpose of the amendment is to revise
and update the provisions describing the scope, applicability, and early voting duration
and hours, and to opt-out of the new requirements of paragraph 2 of Section 101.657,
Florida Statutes.
Backaround
The early voting procedures of City Code Section 26-34 were successfully applied in the
2005 Mayor and Commission election process. However, effective January 1, 2006, the
Florida Legislature, pursuant to Section 101.657(2), Florida Statutes, has imposed
additional voter information reporting requirements upon the Supervisor of Elections,
while preserving the right of municipalities to opt-out of such requirement. Pursuant to
letter of December 19, 2005, the Miami-Dade County Supervisor of Elections has
recommended that municipalities opt-out of the provision of Section 101.657(2), Florida
Statutes, which, in the absence of an opt-out, would require the Supervisor of Elections
to prepare complex and costly voter information in the midst of conducting the early
voting phase of an election process.
The proposed Ordinance serves to implement the recommended opt-out provision.
Additionally, the proposed Ordinance serves to revise and update the existing
provisions of Section 26-34, which initially only applied to Mayoral and Commission
elections, so that such provisions would also apply to all City elections (including charter
amendment elections, initiative elections, referendum elections, bond issuance
elections, as well as all Mayoral and Commission elections) which are not conducted in
conjunction with a county or state election.1
The proposed Ordinance also serves to mirror state law as to the number of daily hours
for early voting by providing that early voting shall be provided for eight (8) hours for
each weekday and for an aggregate of eight (8) hours for each weekend on any
weekday or weekend in which early voting is allowed, while preserving the right of the
City Commission, by resolution, to alter the schedule of days and hours for early voting.
The proposed Ordinance serves to assure that adequate provisions are made for early
voting, with the duration, hours of operation, and other restrictions for early voting to be
as specified in the Ordinance, rather than as otherwise provided by Section 101.657,
Florida Statutes. For example, in lieu of the lengthy and costly fourteen (14) day early
voting period which is otherwise provided by state law, the proposed Ordinance enables
the City Commission to provide for early voting to occur for a duration of two (2) days at
City elections (which are not held in conjunction with county or state elections), subject
to adjustment by Commission resolution. This two (2) day early voting was successfully
done for the Mayoral and Commission elections in the 2005 City election cycle.
Should you have any questions, please feel free to contact me.
EMS/tms
attachment
1/ The Ordinance does not apply to mail ballot elections, since those non-polling place elections do not involve
early voting.
2
ORDINANCE NO. 2006-
AN ORDINANCE OF THE CITY OF A VENTURA,
FLORIDA, AMENDING THE CITY CODE BY AMENDING
CHAPTER 26 "ELECTIONS", BY AMENDING SECTION
26-34 "EARLY VOTING", CONCERNING EARLY
VOTING FOR CITY ELECTIONS; REVISING AND
UPDATING PROVISIONS DESCRIBING SCOPE,
APPLICABILITY, EARLY VOTING DURATION AND
PROCEDURES; OPTING OUT OF THE REQUIREMENTS
OF PARAGRAPH (2) OF SECTION 101.657, FLORIDA
STATUTES; PROVIDING FOR SEVERABILITY;
PROVIDING FOR INCLUSION IN CODE; PROVIDING
FOR AN EFFECTIVE DATE.
WHEREAS, pursuant to Section 101.657, Florida Statutes, as amended effective
on January 1, 2006, the Florida Legislature has expressly provided that municipalities
may determine whether or not to provide early voting in municipal elections that are not
held in conjunction with county or state elections and to opt out of certain requirements;
and
WHEREAS, the City Commission finds that lengthy periods of early voting in
municipal elections are contrary to the historical tradition of a designated "Election Day"
and are costly and unnecessary in light of the availability of absentee ballots; and
WHEREAS, the City Commission desires to revise the existing City ordinance
which provides for limited early voting in municipal Mayor and Commission elections to
include all other City elections (including charter amendment elections, initiative
elections, referendum elections, bond issuance elections, and all Mayoral and
Commission elections) which are not held in conjunction with county or state elections,
with the duration, hours of operation, and other restrictions for early voting to be as
Ordinance No. 2006-_
Page 2
specified herein rather than as otherwise provided by Section 101.657, Florida Statutes;
and
WHEREAS, this Ordinance enables the City to continue to provide for a
sufficient schedule of early voting in advance of such municipal elections, if necessary,
or to revise or eliminate early voting for specific elections as provided herein; and
WHEREAS, the Miami-Dade County Supervisor of Elections has recommended
that the City opt out of the requirements of Section 101.657(2), Florida Statutes, which
would otherwise require the Supervisor of Elections to prepare costly and complex voter
activity information in the midst of an electoral process.
NOW THEREFORE, IT IS HEREBY ORDAINED BY THE CITY
COMMISSION OF THE CITY OF A VENTURA, FLORIDA, AS FOLLOWS:
Section 1.
Recitals Adopted. That each of the above stated recitals is hereby
adopted and confirmed.
Section 2.
City Code Amended: Earlv Voting.
That Chapter 26
"Elections", of the City Code of the City of Aventura, Florida, is hereby amended by
revising Section 26-34 "Early Voting," to read as follows:!
Sec. 26-34 Early Voting.
W P_llHt ts F.g. ~ 199.3895(1), it is Hereby flfB',iaea that
eSHlHleaeiBg Ylitfi tHe ~faFek 2995 BumieifJal eleetisas fer }'fayaF&l
aHa CeHlHlissieB effiees, all ~f&yafal ana CSflURissiea eleetieBs &fa
Hereby elleHlfltea Hem the flf6',isislls sf f.S. ~ 191.857(1)E\l), (the
"early ~lating statHis"). The early ~letiBg statais Jue.:iaes fsr early
1/ Proposed additions to existing City Code text are shown by underline. Proposed deletions from
existing City Code text are shown by slfil,.tIJl'9"!JB.
2
Ordinance No. 2006-_
Page 3
'"letiag t8 eegiR eft tRe tiJteeat.a aay sefore aa sleetieR ana eRa 8a the
a8)' eefere an sleetieR aaa fJFe~lid0& ether 8p8fatieaal restfletiaBs.
(at In liell efths abeve aeSSReea Jlrsvisiens efF.8. ~ lQUiJJ7(I)EB), it
is aerel3y flfe~/iaea that early ~;atiflg sHall Be fJFe~liaed sa tJle
Satlifaay aHa 81.iBa~y immeGiately hefers an aleetieR, iR61aaiag
F0galar eleetieRs ana ntH err eleetisRs fer ~iayer aT Cemm.issieBsr.
W Bar~y ','etiRg shalllls Jlre','iaea for lIJl to sigilt hellrs fer saeh allY en
':.41iea early ",Elting is alley/sa.
W The FOHuHning JlaragraJlfts eff.S. ~ lQ1.657, ellellloive efJlarGgrRJlft
(l)EB) theFsef, shall eeHtinlle te RJlJlly te the Cit)'s MayoFa! ana
CeHHBissiea eleeticm.s as fJreviaed BY laYf,
~ The City CeftlfBissiea may, 13y Reselatiea, aElapted in aElvanee sf a
regular, fWleff af Sfleeial eleetiea fer ~fayer af Cemm.issieaef, alter
tke sehedHle sf Gays ana times fer early "letiag Hem. that ';,'hiek is
]usy/iaea BaSye.
tt1 The City Clef!<: is Befell)' 8HtRe:rizea 18 take any aetisa .Nfiiea is
Heeessary aT eJLpedieat ts iffif}lemeat early .letiag iB aeeanl8.flse ..\'ith
tltis seetiaH.
U!.l For anv Citv election. including initiative. referendum. bond
issuance. charter amendment or anv Mavoral and Commission
elections (the "City Elections"). which are not held in coni unction
with a county or state election. this Section 26-34 shall govern the
matter of earlv voting. Further. earlv voting pursuant to this
Section 26-34 shall complv with the mandatorv reauirements of
Section 101.657(1 )(e). Florida Statutes (2005), as applicable.
ill The provisions of Section 101.657(2). Florida Statutes. shall not
applv to Citv Elections. unless specificallv made applicable bv
Commission Resolution.
{!U At anv Citv Election. it is herebv provided that earlv voting shall
be provided onlv on the Saturdav and Sundav immediately before a
Citv Election. unless otherwise provided pursuant to paragraph (e)
below.
@ Earlv voting shall be provided for eight (8) hours for each weekdav
and for an aggregate of eight (8) hours for each weekend on anv
3
Ordinance No. 2006-_
Page 4
weekdav or weekend in which earlv voting is allowed. unless
otherwise provided pursuant to paragraph (e) below.
~ The Citv Commission mav. bv Resolution. adopted in advance of a
specific Citv Election. alter the schedule of davs and hours for
earlv voting from that which is provided in paragraphs (c) and (d)
above. This shall include the authoritv to extend earlv voting or to
eliminate earlv voting for a specific election at which absentee
balloting is available.
ill The Citv Clerk is herebv authorized to take any action which is
necessary or expedient to implement this section or to complv with
anv applicable law including anv mandatorv provisions of Section
101.657. Florida Statutes.
Section 3. Severability. That the provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity
of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall
remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 4. Inclusion in Code. That it is the intention of the City Commission,
and it is hereby ordained that the provisions of this Ordinance shall become and be made
a part of the Code of the City of Aventura; that the sections of this Ordinance may be
renumbered or relettered to accomplish such intentions; and that the word "Ordinance"
shall be changed to "Section" or other appropriate word.
Section 5. Effective Date. That this Ordinance shaH be effective immediately
upon adoption on second reading.
4
Ordinance No. 2006-_
Page 5
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:
Commission Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stem
Vice Mayor Luz Urbaez Weinberg
Mayor Susan Gottlieb
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:
Commission Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Vice Mayor Luz Urbilez Weinberg
Mayor Susan Gottlieb
PASSED AND ADOPTED on first reading this 2nd day of May, 2006.
5
Ordinance No. 2006-_
Page 6
PASSED AND ADOPTED on second reading this 6th day of June, 2006.
Susan Gottlieb, Mayor
ATTEST:
Teresa M. Soroka, MMC
City Clerk
Approved as to Form and Legal Sufficiency:
~
City Attorney
6
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO:
FROM:
City Commission _ _c
Eric M. Soroka, ICMA-CM~(a er
May 22, 2006
DATE:
SUBJECT:
Ordinance Adopting 2006/07 Charter School Fund Budget
1st Reading May 18th, 2006 City Commission Meeting Agenda Item
2nd Reading June 6, 2006 City Commission Meeting Agenda Item zc:::
RECOMMENDATION
It is recommended that the City Commission approve the attached Ordinance adopting
the 2006/07 Charter School Fund Budget.
BACKGROUND
The attached document has been amended since the first reading of the ordinance to
add a Reading Specialist position to assist the school in address the School Class Size
Amendment requirements as discussed at the May 18th Commission Meeting.
This increased the budget by $61,000. The additional revenue to offset the expenditure
increase was derived from the following sources:
. Final action by the State Legislature increased the amount of capital outlay
revenue by $46,000.
. Revenues from the Clear Channel agreement for proceeds from the billboard
advertising is anticipate to be higher than originally estimated based on actual
contracts.
If you have any questions, please feel free to contact me.
EMS/act
Attachment
ORDINANCE NO. 2006-_
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING
THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL
BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR
FISCAL YEAR 2006/07 (JULY 1 - JUNE 30), 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
ENCUMBRANCES; 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. The 2006/2007 Operating and Capital Improvement Program
Budget for the Aventura City of Excellence School, 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.
Section 2. Expenditure of Funds Appropriated in the Budqet 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
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. Budqetarv Control. The Budget establishes a limitation on
expenditures by department total. Said limitation requires that the total sum allocated to
the Charter School 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
Ordinance No. 2006-
Page 2
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"
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.
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 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 Charter School
Fund Budget for the City of Aventura, if the City Manager determines that the Department
Total 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.
2
Ordinance No. 2006-
Page 3
Section 7. Encumbrances. All outstanding encumbrances at June 30, 2006 shall
lapse at that time; and all lapsed capital outlay encumbrances shall be re-appropriated in
the 2006/2007 fiscal year.
Section 8. Severabilitv. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity of
the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall
remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 9. 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 Billy Joel
Commissioner Michael Stern
Vice Mayor Luz Urbaez Weinberg
Mayor Susan Gottlieb
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 Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Vice Mayor Luz Urbaez Weinberg
Mayor Susan Gottlieb
PASSED AND ADOPTED on first reading this 18th day of May, 2006.
3
Ordinance No. 2006-_
Page 4
PASSED AND ADOPTED on second reading this 6th day of June, 2006.
SUSAN GOTTLIEB, MAYOR
ATTEST:
TERESA M. SOROKA, MMC
CITY CLERK
APPR~O~AL SUFFICIENCY,
CITY ATTORNEY
4
CITY OF AVENTURA
CHARTER SCHOOL BUDGET
FISCAL YEAR 2006/07
~ l/vf.Jc.
e ~
<?ci'9 "& &~
AVENTURA CITY OF EXCELLENCE SCHOOL
3333 N E 188 TH Street
Aventura, Florida 33180
Telephone: 305-466-1499
Fax: 305-466-1339
Website: www.aventuracharter.orq
Board of Directors
Mayor Susan Gottlieb
Commissioner Zev Auerbach
Commissioner Bob Diamond
Commissioner Harry Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
City Manager
Eric M. Soroka, ICMA-CM
Principal
Katherine Bray Murphy, Ph.D.
Assistant Principals
Julie Renee Aim
Daniel Sandberg
Administrative and Educational Services Provided by:
Charter Schools USA
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL FUND
FISCAL YEAR 2006/07
TABLE OF CONTENTS
TOPIC
CITY MANAGER'S BUDGET MESSAGE
PAGE NO.
1
BUDGET PROCESS
10
BUDGET DEVELOPMENT GUIDELINES
12
VISION STATEMENT
13
MISSION AND CORE VALUES
14
CURRICULUM
14
PERFORMANCE CRITERIA
16
SUMMARY
19
DESCRIPTION AND ORGANIZATION CHART
20
REVENUE PROJECTIONS
21
ACTIVITIES
Expenditures:
K-3 Basic
22
4-8 Basic
23
Exceptional Student Program
24
Substitute Teachers
25
Instructional Media Services
26
School Administration
27
Pupil Transit Services
28
Operation of Plant
29
Child Care Supervision
30
Capital Outlay
31
ADOPTING ORDINANCE
32
Charter School Fund Budget
City of
A ventura
Oovemmcnl Centel
19200 W... Coonrry Qub Dri....
AwnNra. Honda 33180
Office of the City Manager
The Honorable Mayor and City Commission
Aventura City of Excellence School Board of Directors
City of Aventura
Aventura, Florida 33180
RE: 2006/07 Charter School Fund Budget Message
Members of the City Commission:
In accordance with Article IV, Section 4.05 of the Charter of the City of Aventura,
I hereby submit the proposed Budget for the Charter School Fund for the fiscal
year beginning July 2006, for your review and consideration. This budget
document represents the fourth year of operation of the Aventura City of
Excellence School. Our goal in the development and preparation of a realistic
balanced budget was to insure that the expanded middle school component and
school functions were funded to provide a quality education for our students
whereby lifelong learning skills are acquired.
Budaet Format
The format of the budget is in accordance with guidelines adopted by the State
and School Board of Miami-Dade County. Florida and utilizes the school
system's accounts codes as well. The proposed budget was prepared in
conjunction with Charter Schools USA (CSUSA). Various meetings were held
between the City, school staff and CSUSA in order to develop a balanced
budget.
SiQnificant Factors AffectinQ Budaet Preparation
The 2006/07 school year represents the fourth year of operations of the school.
Our first three years have shown that we can continue to operate the school at a
high level and provide quality education for our students, within the school based
revenues and without outside subsidies. We have also been fortunate to have a
strong business community and involved parents participate in fund raising
activities for school improvements.
In December of 2004. the City and CSUSA renegotiated its Administrative and
Educational Services Agreement to more accurately reflect the responsibilities of
each party. This process, which recognized the additional responsibilities
assumed by the City, resulted in a series of fee reduction which resulted in a cost
savings of $46,000 this budget year.
Charter School Fund Budget
1
The budget includes funds to provide a seventh grade for 100 students. This
impacted the budget by $515,000 including capital outlay. It is projected that the
additional students will generate $512,000 in revenue. The cost savings from the
reduced CSUSA fee will subsidize the difference
The revenues have been estimated on the conservative side, based on actions
taken by the State Legislature as it related to school funding. The budget
includes new revenue in the amount of $110,000 from the Clear Channel
agreement for proceeds from the billboard advertising.
In order to retain and recruit highly qualified teachers and staff, the budget
reflects a COLA increase for all employees and a bonus program that meets or
exceeds the Miami -Dade County school system. Mirroring national industry
trends, we will experience significant increases in health insurance premiums.
In our quest to provide technology to our students, funds were allocated to
provide computers in each classroom that will be utilized for seventh grade. In
addition, each classroom will be equipped with a "smart board" teaching aide to
provide for interactive teaching and learning opportunities.
In order to address the Florida Class Size Mandate Legislation, funding has been
included to provide for an additional teacher position.
The overall budget increased by 17.9%. This is due to the addition of the seventh
grade and increased funding to significantly expand the number of books in the
Media Center. The budget includes funding for lease payments to the Debt
Service Fund to pay annual costs associated with the long term debt borrowed
for the construction of the elementary school wing.
It is important that we continue to maximize the school dollars as much as
possible and maintain efficient use of budgeted funds.
Expansion of the Middle School Component
The following represents the key points relating to the addition of the seventh
grade and expansion of the middle school operations:
. Nine fulltime teachers will be added for the core classes of Language
Arts, Math, Science, Civics, Spanish and Technology and the electives
that include Physical Education and Music. A Reading coach was also
added.
· An Intramural Sports Program will be offered for basketball and volleyball.
. Seven periods of classes along with lunch and homeroom will be
provided.
· Each seventh grade student will be required to take six core classes
(Language Arts, Math, Comprehensive Science II, Science, Spanish,
Civics, and Computer Concepts) and select one elective (TV Production,
Drama, Band, Chorus, Web Design, Journalism, Creative Writing, and
Team Sports.
Charter School Fund Budget
2
-.--y-.... ....
. All at risk students will be required to take reading and all other students
will be required to take Spanish.
. Gifted instruction will be provided in Language Arts and Science. Math
and Spanish programs will allow multiple offerings from Introduction to
high school credit level classes.
. Sixth grade offerings have also been expanded in light of additional staff
capabilities.
. After school clubs and select sports programs will be provided.
. The school will begin at 8:30 a.m. and end at 3:30 p.m.
Summary of All Budaetary Funds
The total proposed budget for 2006/07, including all operating and capital outlay,
is $5,445.952. The majority of the budget is Personnel Services at $3,336,319.
Operating expenditures total $1,350,633. Other Uses expenditures, which
primarily represent lease payments to the Debt Service Fund to cover school
construction debt payments and transfers to the General Fund, total $574,000.
Capital Outlay expenditures are $185,000. The following chart shows a
comparison of the department's budgets for the past two years. Total costs
increased by 17.9%.
Budget Category Summary
Increase
2005/06 2006/07 (Decrease) % Change
Revenues
State Shared Revenues $4,018,684 $ 4,746,852 $ 728,168 181%
Charges for Services 166,000 151,100 (14,900) -9.0%
Misc. Income 136,000 278,000 142,000 104.4%
Other Non-Revenues 300,000 270,000 (30,000) -10.0%
Total Revenues $4,620,684 $ 5,445,952 $ 825,268 179%
Expenditures
K-3 Basic $ 1,082,217 $ 1,127,129 $ 44,912 4.2%
4-8 Basic 944,954 1,446,684 501,730 53.1%
Exceptional Student Program 300,429 303,393 2,964 1.0%
Substitute Teachers 89,107 86,974 (2,133) -2.4%
Instruct Media Services 71,572 148,551 76,979 107.6%
School Administration 590,642 672,199 81,557 13.8%
Pupil Transit Services 113,000 158,000 45,000 39.8%
Operation of Plant 1,129,458 1,173,218 43,760 3.9%
Child Care Supervision 144,305 144,805 500 0.3%
Capital Outlay 155,000 185,000 30,000 19.4%
Total Expenditures $ 4,620,684 $ 5,445,952 $ 825,268 17.9%
Charter School Fund Budget
3
Charter School Fund
This fund is used to account for revenues and expenditures specifically
earmarked for the City's Charter School. The fund accounts for operating and
capital revenues, expenditures and capital outlay.
Charter School Fund Budget Revenues
State Shared
Revenues
87.3%
Charges for Services
2.8%
Misc. Income
4.8%
Other Non-Revenue
5.1%
Charter School Fund Budget Expenditures
Media Services
2.8%
School Administration
12.5%
4-8 Basic
25.7%
Operation of Plant
21.8%
Exceptional Student
Program
5.6%
Child Care
Supervision
2.7%
Capital Outlay
3.4%
K-3 Basic
21.0%
Charter School Fund Budget
4
Goals
The 2006/07 school year represents the fourth year of operations for Aventura
City of Excellence School (ACES). This past year a great deal of time and effort
was expended on expanding parental involvement, school clubs and identifying
and working with students at risk. In 2006/07, ACES will continue to expand
middle school operations to include seventh grade and related curriculum
offerings.
ACES will enrich a child's learning and social atmosphere through:
. Safe School Campus - The City provides a fulltime certified police officer
to the school that serves as the School Resource Officer. Traditional
security methods including cameras are in place at the School.
. Before/After School Care - The service is available from 7:30 AM. to 8:30
AM. and 3:00 P.M. to 6:00 P.M. every school day on a fee basis to all
children attending the school.
. Small Class Sizes - Kindergarten classes are limited to 20 students and
all other grades are limited to 25 students.
. Technology Integrated in Every Classroom - At least 4 state-of-the-art
computers will be available in every classroom and 2 fully equipped
computer labs including smart boards is based at the school.
. Low Student-Teacher Ratio
. Parental Involvement Opportunities - Parents must sign a "contract"
agreeing to volunteer a minimum of 20 hours per year.
. Personalized Learning Plans - Student's individual needs are assessed,
instructional strategies are implemented to target individual needs and
student progress is documented annually in student portfolios.
. Progressive Curriculum - Standards based curriculum that adds depth
and breath to subject matter above state and national standards.
. Specialty Classes - Includes music, art, physical education, media,
computers, foreign language and science at the elementary level and
elective offerings at the Middle School.
. Character-Building Education ("Living Values")
. Experienced Faculty
. Exceptional Student Education (ESE), English for Speakers of Other
Language (ESOL), Gifted Students Programs - The budget provides 4 full
time staff members to ensure the efficacy of these programs. In addition
each grade level is staff with at least one teacher who has or is working on
completing a "gifted certificate endorsement
. Enthusiastic and Nurturing Teachers and Staff
· Transportation - Students residing within 2 miles of the school site will not
be eligible for transportation. Those living greater than 2 miles but less
than 3.5 miles will be eligible for transportation. Students living greater
than 3.5 miles must furnish their own transportation.
. Physical Fitness - All elementary students have recess daily. A full size
gym located next door at the City's Community Center is available to the
Charter School Fund Budget
5
school for physical education classes and special events in addition to an
outside basketball court and track.
. Life Long Learners - A 4,000 square foot media center is equipped with a
sympodium, ceiling projector, surround sound and a motorized viewing
screen. The facilities capabilities are maximized daily for classroom
instruction as well as special events and before school use.
Revenues
The revenues, available for allocation in the 2006/07 Fiscal Year, are anticipated
to be $5,445,952. This is an increase of $825,268 or 17.9% compared to the
prior year. Approximately $512,000 of the increase was directly related to 100
new students for seventh grade.
State Shared Revenues - The amount projected for Florida Education Finance
Program revenues is $4,312,333 and is based on $5,390 per student after the
deductions for the transportation reimbursement component and the 2% held
back by the School Board for administrative costs. School lunch reimbursement
revenues are estimated to be $32,577. The transportation reimbursement
amount is $91,962 and is based on 300 students requiring bus service. Capital
Outlay revenue amounts are based on $388 per student. This is $6 per student
less than the prior year. The final amount will be based on the actions of the
State Legislature.
CharQes for Services - The amount projected for reimbursement from the food
service vendor is projected to be $6,100. After School Program includes
revenues derived from fees charged for Before and After School Programs and is
estimated to be $145,000.
Miscellaneous Income - The total amount is $278,000. This is an increase of
$142,000 compared to the previous year. This is based on new revenues in the
amount of $110,000 from the Clear Channel agreement for proceeds from the
billboard advertising and projected increases in field trips/special programs
revenues and fundraising activities. This is offset by specific expenditures in the
budget.
Other Non-Revenues - This represents anticipated fund balance amounts from
the prior year's budget.
Expenditures
The estimated 2006/07 expenditures contained within this budget total
$5,455,952 and are balanced with the projected revenues. Total expenditures
are $825,268 or 17.9% higher than the 2005/06 fiscal year amount.
Personnel Services
Personnel Services are budgeted at $3,336,319 or 61 % of the budget. Personnel
Services expenditures for all employees have been budgeted to reflect a 3.5%
cost of living adjustment and a bonus amount that averages $500 per employee.
The pay plan will continue to meet or exceed Miami-Dade County Schools. The
total number of employees is 67 full time and 15 part-time compared with 57 full-
time and 15 part-time positions included in last year's budget Included in the full-
time positions are 53 teachers, 5 part-time para-professionals, 2 Reading
Charter School Fund Budget
6
specialist and 1 Instructional Counselor. The majority of the part-time positions
(9) are utilized to provide Before and After School Programs. In addition. a Media
Specialist and a computer network/technician position are included in the budget.
All employees except the Principal, Vice Principal and Janitor are under contract
with CSUSA. A major impact on the budget is attributed to increased health
insurance costs ($25,000).
The following outlines the staffing level comparisons to the prior fiscal year:
Network/Tech
to
7900 1.00
9102 1.00
School Counselor I 4.00 .
School Counselor II 4.00
. Total 67.00 15.00
Function Job Class
5101 Teacher
~._..' .~~......._..~._,~_._-,
Para-Professionals ,
~_~~_ _ _'_'_~_._ ____u...._____._..._.._.~.+
..~~.~ading Spe.cialist._.~
[Instructional Counselor
5102
Counselor
5250
5901 Substitute Teacher
6200 Media
7300 Principal
Assistant
Administrative Assistant
200511I6
,Full Time Part TIme
2006107
Full TIme Part Time
20.00 20.00
5.00 :
5.00
1.00
0.50
1.00
0.50
27.00
0.50
1.00
5.00
2.00
1.00
17.00
0.50
1.00
Operatinq Expenses
The expenditures for operating expenses are $1,350,633, which represents 25%
of the budget. This is $220,946 more than the prior year. This can be attributed to
Charter School Fund Budget
7
the costs associated with the addition of the seventh grade and increase in the
number of books for the Media Center. The major expenses are as follows:
. CSUSA education/administrative fee - $258,740
. Textbooks - $214,000
. Other materials and supplies - $161,800
. Transportation services contract - $158,000
. Field Trip and School Events - $100,000
. Electricity - $101,000
. Building maintenance contract - $97,300
. SPED Services - $46,000
. Repairs and Maintenance -$32,500
Other Uses
Other Uses expenditures total $574,000. primarily represent lease payments to
the Debt Service Fund to cover the elementary school wing construction debt
payments. Other expenditures include a contingency account and transfers to the
General Fund.
Capital Outlav
A total of $185,000 has been budgeted for furniture, fixtures, equipment and
computer equipment. This is an increase of $30,000. A majority of the funds will
be utilized to add computers in the middle school class rooms, purchase
additional smart boards, as well as upgrading software.
Summary
I am pleased to submit the detailed budget contained herein. The budget
document and its related funding levels represent the City's continued
commitment to providing a school of excellence for our community.
The budget contains funding levels to address the following key objectives:
. Hiring and retaining administrators and teachers who are well prepared
for creating life-long learners in their students as well as acting as role
models in their own quest for knowledge on the latest "best practices" in
educational research to enhance their teaching abilities.
. Putting into place a strong accountability system that will hold everyone at
the school responsible for maximizing learning opportunities.
. Creating a school climate that enables students and teachers to feel they
are cared for, respected, and contributing members of the school.
· A low staff-pupil ratio in order to enhance the development of the
individual strengths of each student.
. Establishing initial baseline assessment data to identify and measure
student progress.
. Providing additional staff members and costs association with providing a
sixth grade and a middle school component.
. Developing a strong parent-teacher relationship.
Charter School Fund Budget
8
. Maximizing the use of technology imbedded in classroom instruction as
well as in a lab setting.
The preparation and formulation of this document could not have been
accomplished without the assistance and dedicated efforts of the School's
Administration and Charter Schools USA. All questions relating to the budget
should be referred to my attention.
Charter School Fund Budget
9
BUDGET PROCESS
Budget Preparation/Development
1. January: Meetings are held with CSUSA, Principal and City Manager to
develop Goals and to discuss issues that may impact the budget for the
upcoming school year.
2. February: Preliminary Revenue projections and forecasts are developed
by the City Manager. The following steps are followed to project revenues:
. Forecast student enrollment
. The State's Florida Education Finance Program (FEFP) per student
allocation is projected by the State and provided to the charter school.
. Capital Outlay funding is determined by the State based on available
funding.
3. March: Personnel needs are developed based on input from the Principal
and staff. The following steps are utilized to forecast personnel:
. Review existing staffing requirements to ensure adequate coverage for
student needs and new programs.
. Review salary structure to ensure competitiveness with the school
district.
. Benefits calculations such as Workers Compensation, Life Insurance,
Health Insurance, and Pension are provided by CSUSA and developed
for each qualifying employee
4. April: Individual expenditure line items are developed by the City Manager
based on input from the Principal, CSUSA and historical data. A draft of
the budget document is prepared by the City Manager. The draft is
reviewed by the Principal, CSUSA and the Finance /Support Services
Department.
5. May: The budget is reviewed by the School Advisory Board. The City
Manager submits budget to the City Commission who act as the Board of
Directors for the School.
6. June: The budget is loaded into the accounting system.
7. July: Budget goes into effect.
Budget Adoption
The Charter School budget is approved via Ordinance at two public meetings
scheduled for May and June conducted by the City Commission. The adopted
budget is integrated into the accounting software system effective July 1st.
Budget Control/Monitoring
Funds appropriated in the Budget may be expended by and with the approval of the
City Manager in accordance with the provisions of the City Charter and applicable
law. Funds of the City shall be expended in accordance with the appropriations
provided in the Budget and shall constitute an appropriation of the amounts
specified therein. Supplemental appropriations or the reduction of appropriations, if
any, shall be made in accordance with Section 4.07 of the City Charter.
The Budget establishes a limitation on expenditures by department total. Said
limitation requires that the total sum allocated to the Charter School department for
operating and capital expenses may not be increased or decreased without specific
Charter School Fund Budget 1 0
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.
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 monitored on a monthly basis to track variances between actual and
budgeted amounts. Significant variances are investigated and monitored for
corrective action. Quarterly review meetings are held with the Principal and City
Manager.
Encumbrances do not constitute expenditures or liabilities in the current year, but
instead are defined as commitments related to unperformed contracts for goods
or services, which are only reported in governmental funds.
Budget Amendment
Upon the passage and adoption of the Charter School Fund 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
for consideration by the City Commission as may be necessary and proper to
modify any line item from the Budget.
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 Charter School Department Budget applies all applicable 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 Government Accounting Standards Board (GASB) issued
Statement No. 34. This statement established new accounting and financial
Charter School Fund Budget
11
reporting standards for state and local governments. The Charter School
implemented the new financial reporting requirements of GASB 34.
BUDGET DEVELOPMENT GUIDELINES
Financial Policies
The Charter School's financial policies, compiled below, set forth the basic
framework for the overall fiscal management of the school. Operating
independently of changing circumstances and conditions, these policies assist
the decision-making process of the City Manager and School's Administration.
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 Charter School in the past and have helped maintain
financial stability over the last 2 years. They are reviewed annually as a decision
making tool and to ensure their continued relevance in an ever-changing
environment.
Operating Budget Policies
1. The Charter School will maintain at a minimum, an accessible cash reserve
equivalent to four weeks of operating costs.
2. No new or expanded services shall be implemented without a corresponding
revenue source or the implementation of trade-ofts of expenses or revenues at the
same time. This applies to personnel, equipment and any other peripheral expenses
associated with the service
4. The Charter School shall continue to support a scheduled level of maintenance
and replacement of its infrastructure.
5. The Charter School shall support capital expenditures that reduce future operating
costs.
Capital Budget Policies
1. The Charter School will develop a multi-year plan for capital improvement that is
updated annually with documentation of deviations from the plan.
2. The Charter School will maintain its physical assets at a level adequate to protect
the Schools' 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 Charter School 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
Charter School's work force. 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 the Charter School.
4. The Charter School 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.
Charter School Fund Budget 12
c. Projects that significantly improve safety and reduce risk exposure.
Revenue Policies
1. The School will attempt to maintain a diversified and stable revenue system as
a shelter from short-run fluctuations in any single revenue source.
2. The School will attempt to obtain new revenue sources as a way of ensuring a
balanced budget.
3. The School will review fees/charges annually and will design or modify
revenue systems to include provisions that automatically allow charges to grow
at a rate that keeps pace with the cost of providing the service.
Cash Management/Investment Policies
1. The School will deposit all funds received by 2:00 PM the next day.
2. Investment of School funds will emphasize preservation of principle; the
objective will be to match or exceed the yield of the State Board of
Administration.
3. The School will collect revenues aggressively, including any past due amounts
owed.
Reserve Policies
1. The School will maintain a fund balance of at least $100,000.
Accounting, Auditing, and Financial Reporting Policies
1. An independent audit will be performed annually.
2. The Charter School will produce annual financial reports in accordance with
Generally Accepted Accounting Principles (GAAP) as outlined by the
Governmental Accounting Standards Board (GASB).
Charter School Fund Budget
13
AVENTURA CITY OF EXCELLENCE SCHOOL
VISION STATEMENT
To join with our community to become the premier charter school in the nation
where academic excellence coexists with the promotion of social responsibility
grounded in an atmosphere of human dignity.
MISSION
We believe that we have a responsibility to create a school climate that enables
every individual to feel cared for, respected and to act as contributing members
of the school culture. All students can learn and will be encouraged to strive for
academic excellence and personal growth that will enable them to be productive
and active members of society.
CORE VALUES
We develop school programs based on "best practices" to promote learning
gains.
We provide a strong accountability system that holds everyone at the
schoolhouse responsible for maximizing learning opportunities.
Provide each student with experiences to develop an awareness of good health
habits and attitudes for living by encouraging each student to perceive learning
as a life-long continuing process from pre-school through adulthood.
We improve upon the quality of instruction and curriculum by increasing the
effectiveness of teachers and their teaching through ongoing professional
development
Social Responsibility
We develop an understanding of and responsibility for making positive personal
and social choices.
We develop the ability to think critically, make inferences, apply knowledge to
new settings and use these skills to make wise choices.
We build in each student and professional staff member a sense of self-worth
and a positive self-concept.
We foster an environment where academic "press" coexists with developing as
citizens of this world.
CURRICULUM
ACES curriculum is based on the state standards with a focus on project -based
applications encompassing the sciences, arts, math and language that allow
students an opportunity to combine their creativity and practical knowledge.
ACES teachers utilize technology daily to reinforce instruction and offer
opportunities for independent practice. Students have access to internet-based
Charter School Fund Budget 14
instructional programs at home and at school. All classrooms are equipped with
computers.
In addition to ACES core curriculum, students have weekly instruction in Art,
Music, Physical Education, Media and Technology. Students in grades third
through fifth receive Spanish instruction two times per week. Our science
resource teacher brings classroom learning to life through weekly hands-on
applications in the science lab.
Students who are eligible for the gifted program spend one full day each week
with a gifted resource teacher. This enrichment program serves as an extension
and enhancement of the curriculum being delivered by regular classroom
teachers. Our gifted resource teacher also "team teaches" within select
classrooms. Project-based applications encompassing the sciences, arts, math,
and language allow students an opportunity to combine their creativity and
practical knowledge.
ACES ESE Resource Specialists work along side the classroom teacher on a
daily basis to ensure that all student needs are met Resource Specialists modify
instruction as appropriate to enable students to meet their goals. ESE Specialists
collaborate with classroom teachers to ensure that "strategies for success" are
implemented in all subject areas.
Our English Speakers of Other Languages program is offered to students who
are working toward English language proficiency. Classroom teachers servicing
ESOL students have undergone special training related to strategies that
enhance language acquisition. ACES ESOL Resource Specialists collaborate
with classroom teachers related to instructional modifications that aide in content
comprehension. ACES ESOL Resource Teachers meet with parents and
conducts annual evaluations to measure progress toward English language
proficiency_ This program is offered to students who qualify for services based on
school district requirements.
In addition, ACES part-time Speech and Language Pathologist services students
in small groups two to three time per week, depending on their needs.
Classroom teachers utilize technology daily to reinforce instruction and offer
opportunities for independent practice. ACES students have access to Internet-
based instructional programs at home and at school. Students Kindergarten
through fifth grade utilize the ACES computer lab weekly.
Each week students receive library instruction from ACES Media Specialists in
topics such as research skills, types of literature and media, plagiarism,
organizing ideas, concept mapping and the importance of developing a life long
love of learning.
Charter School Fund Budget
15
The ACES music program emphasis multicultural music appreciation, songs,
rhythm and rhyme. Our Music room is equipped with tambourines. bells.
maracas, drums, keyboard and more.
ACES physical education program emphasizes sportsmanship and teamwork.
Students are exposed to a variety of games, sports and activities utilizing our full
size, indoor gymnasium. ACES contracts with a Nutrition Specialist to provide
classroom instruction and exercise leading to a healthy lifestyle.
ACES science laboratory program provides students with hands-on application of
core curriculum. Students in second through fifth grade visit the science lab
weekly and students in Kindergarten and first grade conduct experiments within
their classrooms. Students conduct scientific investigations including predictions,
observation, data collection, evaluation and communication of findings.
ACES Modern Language Program places emphasis on four basic components of
language acquisition (e.g., listening, speaking, reading and writing). Students
build an understanding of the relationship between perspectives and products of
various cultures.
ACES Arts program fosters self-expression and creativity. The art program is
designed to inspire and motivate children to experience the connection between
disciplines such as language arts, math, science and social studies. Students
use a variety of mediums including paint, chalk, clay and fabric to create 2-D and
3-D art
All students participate in a club of their choosing once a week. Teachers and
community members act as sponsors for these various clubs: Chess Club, Math
Madness, Hip Hop Dance, Modern Dance, Middle Eastern Dance, Jazz, Latin
Dance, Arts and Craft Club, Patrol Club, Sports and Sportsmanship Club, French
and Spanish Clubs, Technology Club, Health and Well Being Club, Real Estate
Development Club, Environmental Health Sciences Club, Creative Marketing
Club, Fabulous Food Club, Banking Club, Hebrew Club, Percussion Club, Middle
Eastern Dance and Awesome Readers Book Club.
PERFORMANCE CRITERIA
1) Indicator: All students will maintain a portfolio demonstrating and charting
improvement and mastery of skills required at that grade level. This portfolio will
be part of the Personal Learning Plan (PLP) that is the compendium of parent,
student and teacher conferences. Each PLP will establish academic goals for
each individual student in relation to his/her performance and progress.
2003/04 Actual: Complete
2004/05 Actual: Complete
2) Indicator: The State of Florida A+ Plan Grade shall be no lower than a "B".
2003/04 Actual: B
2004/05 Actual: A
Charter School Fund Budget
16
3) Indicator: Meet the requirements delineated in Florida State Board of
Education Administrative Rule 6A-1.09981, Implementation of Florida's System
of School Improvement and Accountability, as may be amended from time to
time.
2003/04 Actual: Complete
2004/05 Actual: Complete
4) Indicator: Percent of parents that completed all 20 required volunteer hours
by the end of the year.
2003/04 Actual: 98%
2003/04 Actual: 99%
5) Indicator: Number of students enrolled shall be 95% of the number allowed
by the School Charter.
2003/04 Actual: 100%
2004/05 Actual: 100%
6) Indicator: The year-to-year retention rate shall be 90%.
2003/04 Actual: 98%
2003/04 Actual: 99%
7) Indicator: The percentage of parents who on the Parent Survey agree or
strongly agree to the statement that "I would recommend the Charter School to a
friend" is 90%.
2003/04 Actual: 99%
2004/05 Actual: 100%
8) Indicator: The audits required by State Law and the Charter shall indicate that
the financial statements are presented fairly and that tests of compliance with
laws and regulations and consideration of the internal control over financial
reporting disclose no instances of non-compliance, nor any material weaknesses.
2003/04 Actual: All in compliance
2004/05 Actual: All in compliance
9) Indicator: Class size and student/classroom teacher ratios shall be
maintained throughout the school year at 20: 1 for kindergarten and 25: 1 for
grades 1 trough 5.
2003/04 Actual: All in compliance
2004/05 Actual: All in compliance
10) Indicator: Reading - Percent of Students in the school on grade level and
above in Reading. This is based on the Sunshine State Standards and exhibited
in proficiency on the Florida Comprehensive Assessment Test (FCAT).
2003/04 Actual: 70%
2004/05 Actual: 81%
Charter School Fund Budget
17
11) Indicator: Math - Percent of Students in the school on grade level and above
in Math. This is based on the Sunshine State Standards and exhibited In
proficiency on the Florida Comprehensive Assessment Test (FCAT).
2003/04 Actual: 69%
2004/05 Actual: 79%
12) Indicator: Writing - Percent of students in the school on grade level and
above in Writing. This is based on the Sunshine State Standards and exhibited in
proficiency on the Florida Comprehensive Assessment Test (FCAT).
2003/04 Actual: 85%
2004/05 Actual: 91 % of students scored 3.0 or higher which was a gain form the
pervious year however, based on the new accountability standard of 3.5 82% of
students exhibited proficiency.
13) Indicator: All Students will achieve high science standards as measured by
Sunshine State Standards Performance Standards.
2003/04 Actual: A mean score of 266 was recorded, which is 20 points below
the states average.
2004/05 Actual: A mean score of 301 was achieved which is above the state
and district average.
Charter School Fund Budget
18
CITY OF AVENTURA
This fund is u$ed to a . for revenues and expenditures spedfically earrrarked for tre City's
-Cfii:irteT-SCfOC?ls.-1l1etti-d villacdount foroperatirg"ancrcaPltal revenues, i:ii'd expei'difures
associated wi~ theAvet'ltur"aeitym-Excellal ce Scrool.---
REVENUE PROJECTIONS
State Shared Revenues
__ H''''''''''''''''''''''.'''' "___...".".,..__.
Chargt3S; for~ervices
Misc. Ircome
......-,."""....-."-..,...--...-.-.,.-........,-.,,...
I_Dispo..s;ition()fXi~~~
i Ott-er Non-Revenues
---.--.....---"- ;,' $ ,..--.'--'.---
4,018,684
,. --'~------"---~-'--+--"""-- --_..__._._---_.._-_..._~
I 166,000 !
--'r'. 136,0001
1 01 _h_
_. _~_t__..______........_
i
300,000
~__~ ,7<1?'~!5?.
151,100.
278,000
___.u._._,..____
o
276,066h
-",,--..-,,'.----..---..,.---....--.-..-
,
i Total Revenues
~-T-.-
. ---.- --I
-.._~i=~~~=__.~=-.~ $..4,620,684 . $
5.445,952 i
EXPENDITURES
,
,
..-..,------ I
i K-3 Basic i
I
A-8 Basic !
.. - 'i ExOOptiorai StLdent Program -~.-
. -,---- ----- ---1---.
_ ,Substitute Teachers .____.j_
__.._II~tJ:t:K:;t Media Services .~
i Scrool Adrrinistration i
[Pupil Transit Services'. ..~-...~-----
H .. ""./-__ ,,_----+-
_lg::>elc!~on of Plant~____j_________.
._"Jg~i!~9are Supervision -i-
L. ic;CiPit.cllgutlj'ay. . _ _ --L ...
--....-.-.----- -I
----+ --..
-. --,---....---------- --,--------... -
i I
.-------------+--=-----------------t----- .....-.----..---------,
i $ 1,082,217 i $ 1,127,129'
.. ---.O--T---. _.~_..__.__.......___.__.~...._...~.._._.........................................,_... ..mm..........;
i 944,954 1 1,446,684 i
_ __m....J.m____'____,_,____.._._m........+....~~_._._.._..........._'"'...."......'""._...._.......,
, 300,429 I 303,393 !
_ .. _ ______ .....;--...... u__....
, 89,107' 86,974 I
-_.'"._"--~._--_..._"---"'.._.-T~~._. ..--...---.....---.-...-..----'..'.-,
. 71,572 I 148,551 1
- " .--- ------~~._._.,-,_..."-_.
590,642 672,199 '
---- -~..-_....._"_...."-.._.-"'...--_._-_."'_._. ... 1
____.___1_!~,000 , _!!5~,QgQ'
i 1,129,458. 1,173,218 i
------+-----_._-_.__.._._--~----_._._..._._....._.._...."".-.",..-.,..-.....-.-.,
. 144,~Q~_____._1~,~Q~i
, 155,000 i 185,000 i
-~_._----_. .....,-'^------.-----.-.--.-......---..................----...-..--------- ---<
, ,
+-----.-------.1
i $ 4,620,684! $ 5,445,952 1
-I
1
. i Total ExpenditLres
-.-.+-.---.---- ,
. . i
..___.__________ i __ I
__Ll~e\€nues over(Lrder) Bpenditures
1$
,
,
,
01$
Charter School Fund Budget
19
CITY OF AVENTURA
20061rJ1
ll"S
clliisde~bIefor~onarn managerrentoUI'1El City's Charter...
&fhool, . By~-on-lGw stl.K:lEint teacheJ:.~;high~~rdarosandparenlal.
,~cipation,.~aWdassmmirgerMroorrent.fortl1e.c~nThe
l~ons are pID'Adooi~v.4tha.oontractwthCharter.ScrooIsUSA .--..
Personnel Services $2,763,412
I Operating ~penditu~. .._.~~~__~~,_2~9,687
,
l Other USel:i~..__.l._ ___... ......___........._ .~~~?85 ....
. Capital 0uta1y---1__ 155,000
Total l $4,620,684 $
$3,336,319
1,350,633
---.--..-'..--..'-".""'-".".
574,000
"". "",,~_,,~...~......___u,,_._
185,000
5,445,952
_..._.__...._......._._-L____.... .._.___~"_"".,_,,_,,
Charter School Department
Organization Chart
City Manager
CSUSA
Educational/
Administrative
Services
School Advisory
Board
School Operations
Charter School Fund Budget
20
CITY OF AVENTURA
. State Shared Revenues:
_...~..._~~~
335910 3310 Florida EdLrntion Fina~_E~~I11. $~1249,f284__l4,~1_?,~~_~
331600 3399 Gants
. .33590~__ ________,Sct:!?9ILLJP'1Rei rrb~r:!!3r!_ ___ _ . ... ___5.?2900___ _J.?,557.
. ._~~~~Q ..u3~~_lTransportati_Q.~____ _______ _ 58,000 !__~1,.96?_
_}35991}~~LJ~!~1 QtIay 259,000 . 310,000
............_~~t<:>~I_j___ h_____ ! $ 41Q~?1684 $_.,!,!~,8~
i
0........00~'._. --.;.................-................-..................'"~...,"..""""..,."..- -^.---..--.,.---'-.-.-"""".--.,.----~i----.- _......_._._._-,,_..__.."..,._-,--_._~.._._.,-------_.....'.'---..".""'-.-..--..-.,.-_".,
i Chames for Services: 1
.. . -..... ......... --..-.-----....--1 ~,i;I -.. .- .____-c-._.... -.-------....--.-------..--. --.-
!._L~7~Q?Q_L_345Q__;Ecxx:l~-r0~f~-..---. _. ____L._ ________f3,Q.OQ.____ 6,109_
! 3479Q~()L_347.~_.J AftE:!r Sctrol PI'29@~___ 160,000 145,000
_i--- _..u ..j?~~I--l- __________.____ _.____---Lt_.1!:)f3,Q()Q_.J___J5j,1QQ._
!
_ _ '--'-""'-"-"--- ,....,..,.-..,..,.....---.,..,.,"" --_.._._..~-- ______.___._..l_~.._..._.._.______._._._____._.___..__..'.___ I
i I Msc. Income: i
. --------.:r---- .
3611000 ! ....3431 . .Irterest Earril"'9_s __u __.______J,QQ()___ .3,Q()Q
i 3661955 i_t.Eiel~Specic:lJ!>rograrrs .__-'-____!5Q2QOO__ ]~,ooo_
3661966 I i M:!dia Certer Donations . - 5,000
--.-- I --------___...._.. _ _________1---___.______.__._________
1~5ooo 1__ . i ater Pri~~?<:>LI"Ce Rel.en..e______-----.11Q,9QQ
3661900 i 3495 ! Msc. Rel.em.es 85,000 85,000
-....'..'.-........""....-." I
. ISLbtotal 1___ : $ 136,00Q__ $ 278,Q()O
"._."".""._"..._.,,.~~
: !
; ,,_._~._._.~.._._..-+-- . ---_._-~-_._.- ---------+.-
I Dis ition of Fixed Assets
+~ -- I .---.--.------------
3780 I Sale of Eg~prrer!.________j__!..--- _._~____
i !
I
--I ---------------
IClherNon~evenues
..,
3489 ..: Beginil"'9l'~LS
i Transfer from Gereral Furd
-I
__....__.__ 1 ~_____.__.._.__~.~_____."._____._._;
I 300,000 270,000 !
-----~-_."."-_._--
i
, 364010
-+---
3999000 I
- ---1.---..--...--
..~~1_Q01 i 3610
. ! SLbtotal
"..!
___-L-__}OO,OQ()
2XQ1000 .
<-----
,
I
-1
,
I
--f----
I
.
------+.._~-"-_....,,..__.~_.._-----_."._----"
..__.__.._.....J
i $ 4,62Q,684, $ 5,4:'!~,952J
-!Total Re\en..e5
. __.___J....--.._..~___.__.____~__--'--
,,___"_...~~i
Charter School Fund Budget
21
CITY OF AVENTURA
CHARTER SCHOOL
2006107
BUDGETARY ACCOUNT SUMMARY
1~1-569
K-3 Basic 5101
Personnel Services
- --_._---~~_.. --,,---~,~,,---
1220 120 iTeac~r~_ __~~__ 7?~,6~ J~,_Qf3~Q
1250 _ _ 150 . Aides _J___ . ______ .. _.____ _ .. ~Q,_32~~_ .. _ __ 4Q,~?5
__ _._~~_____ i Para-Profes!;i()r1ClI~JPrr @___-- .. _______ ...____
1239__ ..__~_30_._ OtrerCertified Instndion ._....______~___!!3,590______ ....1?,689
. B~dil!J~peciaJist___ ..... mum ...
ilnstndioral Counselor
---'--~'-'- ,..,......---..,..,..-.,..,.,,-,.._ '" "'----......--...- _"_'_"_"_'_'__'_~_____""___"'.'____"_____~ ____.m_._..____,.,._.__._..
~_~L_, ~~ial Security- ~!s:hi-'JL__~__~___ 64.c533i__~~,QQ~
.. J9'L ,~()nuses~__.......... _________._,__~___10,50..91______1Q,_50Q
. 211__P~rl?i()~L_______ ___ _ __un i_.~,Q24L~.._. ....m~,1E33
___?~~___~~perds______.. 4Pool __m__4,QOO
..23L ,~Ith i .._____.. m~_ _______~ 67,Z~Ql._?~,2..fl_Q
, 232 i Life Insurarce & Disability , 3,3501 3,396
I...-..-.---.---.-~...._-----".,-'--,.,,--- -"--"--'--"".."......-.,'" -r------..------.--.-.---."
, 241 iV\brkerscorrpensation 9,975' 10,231
I -.---.----.--. '.'.. ....- --- - .. .. -,----.. . ..--~--~-
I _"'?QL-l~~!:>ay Buyout . __~_ 7,2001 7,200
. subtotal I $1,016,944 i $1,058,856
2101
1502
,,- -"~-~----'-"-'------""'-"-
2201
1503
2301
2302
2401
1505
. _ _ ._ _----'--__ _mm_.----.!~__
--.-.----.-.-..-.,,-
I
L~_J~)erating.ePenditureslExpenses __........ .~_~__
.___4001 I 330 ITraveVConfererceslTrainil!J
~290 ---L_~~~g_~gre~Mci!l & ~l.pply____
1 . 5299 I 790 I fIIliscellareous Expense
_.,,-_.__.."'-,---~-,,-"--,-"! -,,_.._,-_..- ._,-,,--,,-,,_.,._,..._..
I. 5410 521 lrv1errbershipsldueslsubscription I
,. , -.--'--r-m_~------I---'.-'" ~-~--.-~----....------.----
I . 5411 ' 520 Textbooks I
(~"'-..".,.-..-..-..-.._"-,.__.._--,._.~.-"'''''''~.._~.._--''_._'_._.--,- ........"'.-..-"-,-_.,--,--,,.,-,-, I
: i : ( subtotal 1
c--------~-------i-.----
, , I I
I .
Total Function 51011
I
_.~.."'--_.._._.._....._~-_.~....-
----- --...............
--.-.- ( -_..,-_.._".,,-,,_._....._-
2J 7731 ___________?,773
_17,0001_~_?Q,OOOi
__-.41?00 i .. 4!500
_.....J,OOQL__ . ..1,Q..9gl
40,0001 40,000
$65,273 i $68,273 I
$1,082,217 I $1,127,129 1
Charter School Fund Budget
22
CITY OF AVENTURA
CHARTER SCHOOl
2006107
BUDGETARY ACCOUNT SlJ\/I\/\ARY
1~2-S69
4-8 Basic 5102
T~~~~r_____ .. __....__.._....._ ___ _ 632,662
. .C)ther CElr:ti~_~lns~oQ_..___..... __..._..._~~,665_
Instrt.ctioral Counselor
Para-Professioral
21 01 221 Soci ~Lf)~~u~!Y:-rT!'lt~bir'9
1502 291 I Bon~s .___.__~_~__
1503 291 IStipe~...._~.. ...... ._......_
2201 211' Pensionl
_.._....... ...._..~-_....._.__.- ---- ".-.----.---,------,-""-""'"""""'-.--.--"".,--..-.,.,----- -~-----_.._.._.-
2301 231 ..~~th_.....____ _..._~_.....___~2?,178 __~J14!~9.?
.-=-2302 -'---232 ..~i~ I~@~~ DisaEi~!Y...___.._.....L~_2,!?..9______._ 4,374
2401 241__ _,.'!Ib~ers ~f!J)ensati.c>Q......_ _ Z!~~?_..~__ 12,467
___ 150~_____ 291 . Sick Day ~LJt____~._...___ · 3,960 3,960
...__...__..._.... i 1__.~~~19~I' $816,566 $1,293,345
Personnel Services
1220 120
1230 130
1.!026!~~5
18,772.
~?Q7 u ]9,978
._._ u. 5,50Q._..______.~!~QO.
.17, 100i___1~,550
4,967' 7,8-4J
~__.__"""'_"'''""''".,''''''''''''_"'''_,__''''' I i
i~ratinqEpenditures/Expenses
4001
5290
5299
5410
5411
. __ ~~O__n~IraveVc::<:l~rE3rceslY:ai ni rg
_.?~9_~J~her Mafl~..Supelt_ _
Z90. _...rv1i~II?I"eQ~~~.
~2_.L__.t\llerrbership~dLe~~~~scri ption
520 Textbooks
4,500
------ -------."-- I
43,000'
....'.-.---'.
....19,99.91
888'
,
r~._."._"---_....._....._--."--
70,000
subtotal $128,388 I
r-.--.'."'".--'.....-.-.-.-.----.-
___4,509_
75,009
3,000
839
70,000
$153,339
~._._.._..__._.._~.._.,,",..,----_......._._._-
,
-----.J
- ,......---""-
Total Function 51021 $944,~_~.._. $1,446,684.
Charter School Fund Budget
23
CITY OF AVENTURA
CtWUER SCHOOL
2006107
BlOOETARY ACCOUNT SUMMARY
1~
. Exc~Et!~r1~~Student!:)':()9~_m ~~~O__
Personnel Services
1220 120 T eacrer
...~."","." "~""
2101 221 ...?~i~l?ecuritY-rll:ltchrg .... ..... .. . n'.
2201 211' Pension'
"~"~,,.,---,,,--_.__.,-_._- ,..".."....".."..".."..".."..".."..._._.._ "".",."..".."."...__"..._ ,.."..".... _ _ ._1.-.,
. ,....~Q?_l.. .. .291... ......~!32QLJSe~._......
1503 2911?p~rds ....... un ._.__ ......_._
.........nOL.-'.?~1.........~. ~L......................_...
2302,.. 2~2 . Life l!1Surarce ~ Di~p!lity ...... . ,_.
, 2401 1 241 , V\brkers co~nsation
.... '..-1565-ic="2~1u=J~~~Q~~lttOUt==_.___..__.....".
,
1 ,. subtotal
...._.._-"_._"._."'"'---,-~-"....._...~",,..~,,.._.,,"'.".""'..,--...--...
I '
185,91..1.___1 ~?,8Z3_
14,1~~ ...... ..._ 1418~1
n__1}8~_...... ..M.?4
1 ,500 ?PQ.9.
1 ,200 __._. 1 ,?OO
18,285' ?QPQ.Q
768. 790
I "..,,,' _......._..._ ,
2,1961 ..?,~JZ
1,4401 1,440
$225,941 ! $237,905
""_~__ I 1._.. ,'',__,,.'.__..'__o_'' "."__,,..--.,.....__.__..__ _
l_~ratin~nditureslExpenses..._._..._....__...._.. I
...1....4001 , 330 ITraI.eVConfere~~rairirg .~.__.j,OOO,
3190 ! 310 I Prof & Tech Services-SPED 50,0001
-.-'"'""" \ "-'""--"~""-""'-""'--'-----"'--'._--"-"'--+ I
LL5290 590 I Leasi~_.. ... ... 3,000,
I 5290 590 1 Otrer IVlafl & Su!?!?~ 10,000!
_ 15299 790 I Miscellareous ~~_"~:'"'' 2,5001
~-=_.~~~u~~ ~~~ i~Z;~~!?~cj===~~()Q. .,- u._.4]~~1
subtotal $74,488
;...-..l....--_
,
~-~.~^..-
._._~.QQO
46.Q.QQ
.._____.3,QQO
~,-QQQ.
._ 2,500
988
-------~
4,000
$65,488
Total Function 5250
$300,429: .-E~~,393
"",~-",.,,,.,,,,,,,
,
------L-._..._........
Charter School Fund Budget
24
CITY OF AVENTURA
CHARTER SCHOOL
2006107
BUDGETARY ACCOUNT SUMMARY
19Q..6004..669
.....---...-".....--,.---.- ,
Substitute Teachers 5901
i Personnel Services
- .-.. .-..."
1220 120 Teacher
-----..".--.---- ,.... "'''.,.-..,.--.,-..----,
1225 140 Teacher - PfT
----~.__.,,_._"-,..,.,_._--~,_.,_._._._._---~..._----'"-,-,
...__~JQ1.___._221 ! S()(:;i?!E~-'Y-rra!c:I1illJ
2201_.~1L_~~~ionL_~_ ._ ....____....
1502 291! Bonuses
._-,--"--_.._.,."...,,"._-,,-~.,,--,... .
2301 231 i Health i
I - I
2302 232 i Life Irsurarce
---_.__._.__..,_._._..__._~......_._----_._- -_.._-~-_._,._---,-~---_......- - -------.+-.-..-----
._}4QL_____~~L_1 \J\brkers corrpersatiQn__ .. . ....._
...__. 1505 291.. .. ~l~.Qa~ Buyout
__r__.___~___......__._+---_______~~tQtali
,
. .n.~7,750._.~~,5llL
1~,QQQ__ 18,000
. .. . ..un 4,41Z_ 4g9L
433 402
_ _ __ _ .'.___m_'._..._ "0 ....,,'. _,,_~_..___._._~._.___.______
.m_1.!Q90 119Q9.
7J~14 8,306
768 256
..-........-.-..--....-....--.-----..-,..-----..-.----..-._,--_._-~
705 631
-".0.___..--....-----
720 720
89,107. 86,974
--.-----!.._....-.....__._-~._.._.__......_._.._-_..
subtotal $
.
- I
i
- : $
_______________I()!al_~_':I_nction 59Q~_~__. $89,107_~.__~~,97~..
.
.--.--.----..---.----..----->-.-.--..-....-.--~...1--------m--.-.-.....-----.-......-....-..-.----...-.___....___..,__
i
_.~---_..._."....._--._.....-_.-
Charter School Fund Budget
25
CITY OF AVENTURA
CHART'ER SCHOOL.
2006107
BUDGETARY ACCOUNT SUMMARY
190-6005-569
Instruct lllledia Services 6200
Personnel Services
....~--,_.,....
1230 130 ... i ~ia~~~li.~L_ ... ... . .... . .__~.._
I.L..?1g1__??1. _ I SQc:i~l~ty-:~~~irYiJ_.._......
2201 211 Pension
~_'_'....._n__., _ ___ _ _ _ ___ -t- m"-"'_~__.__...~....__..~----'-.~....__.__. __.'_.
1502 291 Bonuses
~-~.._"-"...~._-_.- ---'-'~-''''-'--''-'----'-'-~~-~-''--'-~
i 1 1503 . 291 IStiperds
L~..................... .~._..._...__..._...._..._._..
2301 231 i Health
~,"---,-"--"-,-"-,,,,,,-"""."" .. ----,.-
. . 2302 . 232 Life Insurarce
;.__,._,"~__.".,..,."""."__"...._.",,,.,..,.0'~~_""_'"'_...._.__".,,"~,~.."_._.._
___.?4Q1. i 241 ..~~rkers corrpensation
1 · . 1 Sick Dav Buyout
r~"-<-'-'-------'-'------;---'-----'-----:--'- .{ '---
I ......._....___-+--~.._...
3?,~__ .~~Jll4.
__ ?g)Q_.._~Q.53
289 299
, , ---_...."..._...._','''--~_._~_.."..,._,,--_.__._._.._..-----...-.-"--------.,,---,,--- ,""'.',,.,,-----
i 500 500
-_..._-----~_.""."..__._---,_.~.-"---~- ...__............_-..._-~-~
. O. 0
_~_1._.._...__._._.._.______._,_~__.___".._.~ ... ...__....._...___...__
.................. 3,657i_A~1.!5~
, 157 161
...--.--......-455. 470
~.._........_._..m.. ... ._ ._....._..__........
01 0
$46,572 . $48,551
subtotal
I... ;QPeratin~nditureslExpenses
5411 i 520 f Textbooks
slbtotal
25,000
$25,000
100,000
$100,000
,._........-~-I-.---._. ..
Total Function 6200.
$71,572
$148,551 .
Charter School Fund Budget
26
CITY OF AVENTURA
CHARTER SCHOOL
2006107
BUDGETARY ACCOUNT SUMMARY
19l1-m06-569
SchooIAdnin~tion7300
Personnel Services
1260.... .........JElO...Qthar~~E€lrs<:>I1f!31
..........L...mm_l~~onist~__~
! Adm nistrative Assistant
"~'~'-~' ... ..~-~*- .'. -~..,"."..__._--"._._"._._...,--,.,*._._-,.,,,.
~~... ._m_..... .R.egi~~r/gorrpliarcelESE
Site Coordirator
170,326
171,199
.r'!e.tv-orkl9<:l.rTpJ-~h =F>rr.._
. . ~~!QJ>rir:c:iPClI .
110 Admnistrators
ViCElEri~l(?) .
... -. .-i-~--....;e~f!?iPCl'-- . .. .. m . .. ...
4Q<t~...i-. ~01~.;,L\l,ltQ~Qi Ie _aJl~rx:e .. _. . _ ... _ _ .. ~ ..... ...... . . 4,~Q().. .. ...4,~OO
_22011_211 i Pension.__._ .. ...14,fl96 18,426
...?101._+- 221 .. I Social SectJ.rity=ITEltCtlrg . 29,599 31,936
..-,...J~Q?..._291 ....1 Bonuses_.__ 8,000~!0{)0
__:_ 150~m_...?~ Stiperds ._____~___m_m___~_.___Q...._. 0
2301 231 Health:34,~~O_... ... . ...~8,~83
2302 .. 23~._, Lite I.f1SLJa~..__._ . .... .__..1,796___ .. 1,~!3~
,..~~~
2401_2_41.._iY'bri<ers corrpensation ....__ 4,581; ._.. 4,!3QQ_
. ___.1901. ....?.!'>.!.... .l,J'!l~~I1!cx>~nsatjg_n._.._! 0 1,000
.___.__.___m.__~- ........______.___..____ subtotal! $485,142 $526,699
;
1211
216,594 __?46,270
;__: Operating Expenditures/Expenses ..__._.___.__.__________.___..__~__.__
...__<4(){)1 I 330 ..IT@\teV~nfer:l:l~illirg_. .. ..3,0()9, .._m~()()O
3190 . 310 !Prof& Tech Services 0 0
. ..~..~!355-im---=.JEiela:ldpslsCFOOI~~~u..-.-_.. ... .... ..60,00()~m.. .... 1{)Q,QQO
..A~Q.1.--j--_ 391 ! Lega1LErrplo~11! ,t>.cJ!). .._ . _ ..________!),OOQ_____.__!),()()Q
1-j~.Q?~O ! 590 ..l.QthaLrvlafl & Supply . _~5,QQQ... m .}!),QQ()
1_+---54.10 521 ..1. 1\IIer:r:t:>€lrshipsldues/subsc::riptiCln. 2,500 2,500
_ ____~__m_.. ..... subtot?11 $105,500 $145,500 ;
-~_.- .-... - !
;
.____L_~__.,_...__..__~.~-_*._.~ I
LL__.
------.-
Total Function7}0l!_____$5~,~~._____~6_7.2,!~~_
Charter School Fund Budget
27
CITY OF AVENTURA
CHARTER SCHOOL
2006107
--'---~'-'-"'. -.'._------.--,
BUDGETARY ACCOUNT SUMMARY
".."._....._....._ ______.___~,..'_,.."."....M_"__.__._"
190-6007 -ssg
Transit Services 7800
QPeratinqEpenditureslExpenses ___~..
3190 . 310 Prof & Tech Services
,.."._._-".""..-,~- -".,'"-,,,..,,,,
subtotal
,-,,,-,,,
113,000
$113,000 [
158,000
$158,000
Total Function 7800
$113,000
$158,000
Charter School Fund Budget
28
..Qltler~LJPportF'ersonnel
Janitor
~.,._. 2201 211 Pension
. ......2..1.01 221~ociClI.~ecLJrity~ matching
2301 231 Health
""_........__." ..".._......._~._w~......_...__~._"~~___" ,.......".........___.._._..,
. ..L2~9~m. 232 Life Insurance
..Lm~401l. 241\i\k:)rkersl cOIT1PEl~ti()I}._
CITY OF AVENTURA
CI-IARTER SCHOOL
2006107
--_.._-~----
BUDGETARY ACCO\JIIT SUMMARY
19()..6()()8.S69
gperation of Plant 7900
2,139
1
2174
1386
6296
103
214
$28,285
subtotal
102
210
$27,935
.. Operating Expenditures/Expenses
i
.. ._3201.~.~~1.? .iACC()unti_ng~CllJ(jitingfEle!)_.. ...L 13,500. . . m _ .13,500
...3147 ._~__31~. ....Schcl()!t-c:lvi!)oryConsLJItant~__.___ 7!~09)..... 7,~90
3148)...._ 312 .F'lCl.nllill9/Mana.gement fee CSUSA I..... 255,4?8__ 25~J40
4620 . ._. 350m.' ~ontlClct~ I3LJik:jlngf1!3:intt:!narce ~_";m~_75,(j00_ ..~O,OOO
__._._.l~~:! ...._.~~ .... ~cmtlClc:t::E()()cJJ'.ervi~~.._... ... .. . ... ... <l(j,()(j9~.__.. ... ?(j,QOO
:._+...41 OJ_j__:3.?(j_~c;.ommunicatiCln!)._.__ __.____ _.n n__. 20,000_ ... 32,000
_~__..4~(jL,__ 3~O._J.F'LJb UtS~OthrE:nergY~\f_ __.__. ___J.:!,0(j0._._ 11".000
.+-<l~01 .<l3(j~1 EI~ct.rLc:i!L_ ...... ___?~".()()O... 96,(j(j(j
_._._.<l.5.Q1 3~L__JJr1!>urance & BO.~P.!'El.1!1i um.. .._...1.M~Q__ ___~_1.~,<l~Q_
. .' _ .<l~35._._L..l~Q_1 Rep?irs & MaintElna_rx::El____~O,O_OO 30.?~3.
._. 52~~ i 510~ CIElCllling/jC3llilorial s.upp!ies ___H. ..mn_~,Q()Q_ . ...~_..6.L(jOQ.
i;_~~~()~L~_59Q_ . Othe.rJ.l1afL& SU2PIy___~__.__~_. ........ ...~..900 _6,OQO
:'._j~<l<lCl.~l__.. _ Offic:e Eg!!ip~JeCl.singE:~nsEl. .1 15,000 15,000
1 1_____ .__._ subtotal! $572,938 . $614,933
1 .
1 Other Uses
-r~--'--'----""--
.
,.._.__.__________ w____._._".___.__"~_.-.,.
971 Transfer to General Fund 30,000 .
---, Contir,geI1CY--- ... --. . _ ....- 1100,000'.
----r-"".--.....----.....------- -----.-..-.--~-..._--.--.-.-.-.....-t--.
921 Lease P~nts to City Debt Service 398,585 I
. subtotal 528,585 I
30,000
100,000
-...-..--.-.-..-.--------.--.-.
400,000
530,000
=T~ 9125.:
:--r.-...-..............-.--.---..l-..--.-------------t.--
Total Function 7900
. ..--...--..--....--.......--- - -- -- - - -.-------
1,12~,~~__ _1,17~,218
Charter School Fund Budget
29
..-.."..
CITY OF AVENTURA
CHARTER SCHOOL
2006107
___._..._.._m..
BUDGETARY ACCOUNT SUMMARY
1~9
Child Care~.I:Ipel"Visi~~9102
... .$lt~[)i rector: Sti pend
0ttY.:l.i" S.upport F'.ersonnel
Site Coordinator
""'_~~-,.,._'...- ." -_~~"_'__~'1"'__'_"'_""',_"_"_"__,___,,_,,,_,,,,,~__,_,._....".~ ,
... .. ....____~__L!\~~!.$.c:~olg()~~I()rL~____
i After School Counselor II
u .. _un. ......,___.._.. .... ._ ....._
i Une~()Y'I.~I1tC()rrpensation 0
: Social Security- rratchi t:l9_~_~..___.. ._.._. _~, Z.?_~__u_
1 V\brkers corrpensation .. 596
I subtotal. 55,205
..._......",,,._....._.....,,~~_.,.--,,-- -- -- ---... -----..._,.__._"._._._-,-...-...."..__.~....._-_._.._---~".._--
Personnel Services
1503 291
-------------
1260 160
..__2,000
48,870
2,000
48,870
2501
2101
~~-_.,--_...-
2401
221
241
500
.~7~~
596
55,705
.
... .._._..._....._---------..._'---------~..--_._---'-----""-.._..".__........_~.. ---- -- -------_._--~~~. .....----- ._---..._----~ ------...-
. Operating Expenditures/Expenses_ .. .~_
.~l4Z___._~.1_~._Sct:!><:>1 Ad'-1~.9o~~tEl.l1t._._____L ...~~ .~,~OQ,.... ...__ .._},-~Q.O_
_ ..._~2Q1____}1.?_. /~cco~ntil!l.& a~iti'!Jfees _._____L . ._1,00.0... ..___1,000
3431 : 310 Contract-Food Services 0 0
- "-~----_.._------.>-_._..__.._~..._".._-_.....~---_.._---_..__..,,.-.-..-. --- _.."-",._"..,, ......-- ---- ---..------....---
.---j- _____. ___.~.9ontract-Recreati()n P.':()9ra~______~ 3,00.9,--___.3...0.90_
~~__4629_ ... 350 · g()nt~s:t=l3uildirg rraintenarce 7,3001 7,399
4501 320 Ilnsurarce & Bond Prerrium 2,000i.___?,QQQ
_=-~-35-~.- 350 i RepairS_& :Maintenarce--.--.---~-:. .2,500! .?,5o.Q
~Q1_._. 430 ! Electricity_._~____._ ___..?....90CU-- .........5,90.0.
.. .. _~ 5299____ 590 i Ottlar ~!I & Supply________ 20,8001 20,800
_._~__.... --1.- subtotal $45,100: $45,100
-- i _
, ,
, .. Other Uses .---..--.---1.-------1-------
9125 .....~?1_, Lease Payrrents to Debt ~Elrvice Fun
I subtotal:
I
I
...=- ,-':.:_===--~. I:===.:===~T=:.----~---
Total Function 91021 $~44,305
1
44,000 I
$44,000 i
44,000 1
$44,000 '
,
1----"...-----.-..-"..-._--+-...___.._.._..._____
$144,805 J
Charter School Fund Budget
30
CITY OF AVENTURA
CHARrER SCHOOl
2006107
BUDGETARY ACCOUNT SUMMARY
____.,.,_.__.___~__"M..._._.~_~_.___~.~___~_.,._._..__,.~_~_,..~_~_.____
190-6010-569
".-........,..,..........,..." "".",
. .._ .... Capital Outlay 7 400 __.~__
I
. .... 1 . .____u..
,
. f!pital Outlay ~.~_. ~-l .__
I
" , __ __....~___.._....._ _..___.__".___"."".,_~.."..,.."._~l, "_.._,,.._.._.,._.....,_."..___.____.,.,,~
6401
, . 6410
~.._.."""'.m._.'_..._,,
6401
69?_ I G..o~er SoftwaJ:~> 7.~Q..__~_ __
640 I Furniture, Fixture & Equiprrent
643 ! COryJ>ut~~I'lt.~??O___-:-..~..
subtotal
15,0001
50,0001
90,000
$155,000 I
_1~,9QO
.____.99,OQO
120,000
$185,000
----".".._._~"'-,'
Tol!I.~.':I-,!ction 74OO.......J~~~,OOO I
$1 ~~!9.<lQ_
I
---.-.."..',"
, ,
---"-'--'-"---"'-"-""""""'-'--'--'---~-"""-"--'"--.........-.,".
,
__ , "__._.."._~.__.._,,___...,.",,,_...,.,______"..._"_..._L~_,.___."."._."'.._.._._""
Charter School Fund Budget
31
ORDINANCE NO. 2006-_
AN ORDINANCE OF THE CITY OF AVENTURA,
FLORIDA, ADOPTING THE ATTACHED CHARTER
SCHOOL OPERATING AND CAPITAL BUDGET
FOR THE AVENTURA CITY OF EXCELLENCE
SCHOOL FOR FISCAL YEAR 2006/07 (JULY 1 -
JUNE 30), 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 ENCUMBRANCES; 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. The 2006/2007 Operating and Capital Improvement Program
Budget for the Aventura City of Excellence School, 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.
Section 2. Expenditure of Funds Appropriated in the Budoet 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 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. Budoetarv Control. The Budget establishes a limitation on
expenditures by department total. Said limitation requires that the total sum
Charter School Fund Budget 32
allocated to the Charter School 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"
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.
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 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.
Charter School Fund Budget
33
Section 6. Amendments. Upon the passage and adoption of the Charter
School Fund Budget for the City of Aventura, if the City Manager determines that
the Department Total 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. All outstanding encumbrances at June 30,
2006 shall lapse at that time; and all lapsed capital outlay encumbrances shall be
re-appropriated in the 2006/2007 fiscal year.
Section 8. Severabilitv. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for
any reason be held to be invalid or unconstitutional, such decision shall not affect
the validity of the remaining sections, sentences, clauses, and phrases of this
Ordinance but they shall remain in effect. it being the legislative intent that this
Ordinance shall stand notwithstanding the invalidity of any part.
Section 9. Effective Date. This Ordinance shall be effective
immediately upon adoption on second reading.
Charter School Fund Budget
34
MIAMI DAILY BUSINESS REVIEW
Published Daily except Saturday, Sunday and
Legal Holidays
Miami, Miami.Dade County, Florida
STATE OF FLORIDA
COUNTY OF MIAMI-DADE:
Before the undersigned authority personally appeared
O.V. FERBEYRE, who on oath says that he or she is the
SUPERVISOR, Legal Notices of the Miami Daily Business
Review tlkla Miami Review, a daily (except Saturday, Sunday
and Legal Holidays) newspaper, published at Miami in Miami-Dade
County, Florida; that the attached copy of advertisement,
being a Legal AdvGrtisement of Notice in the matter of
CITY OF AVENTURA
NOTICE OF PROPOSED ORDINANCE - JUNE 6, 2006
in the XXXX Court,
was published in said newspaper in the issues of
05/19/2006
Affiant further says that the said Miami Daily Business
Review is a newspaper published at Miami in said Miami-Dade
County, Florida and that the said newspaper has
heretofore been continuously published in said Miami-Dade County,
Florida, each day (except Saturday, Sunday and Legal Holidays)
and has been entered as second class mail matter at the post
office in Miami in said Miami-Dade County, Florida, for a
period of one year next preceding the first publication of the
attached copy of advertisement; and affiant further says that he or
she has neither paid nor promised any person, firm or corporation
any discount, rebate, commission or refund for the purpose
of securing thi dverti for publication in the said
newspaper.
Sworn to and subscribed before me this
19 day of MAY
,AD. 2006
C~/,6/ nt. r
(SEAL) i''''f\. Che'Y1 H Marme,
a.v. FERBEYRE personally kn~~ rjJA't Commlsston 00338558
...or..' ElCjllAlS.luIy 18.2DOI
PU8LIC~OF
NOH'. DIIDIIIAIICII
NOTICE IS HEREBY GIVEN that on Tuesday. tho llIh day of June, 2006,
at a meeting of the City ConwnIosIon of the City of A_ 10 be held at
6:00 p.m. In the CommiIIlon.~ at Aventura_ment Canter,
19200 West CounlIy Club lloIwt.A_ra. FIortde, tho CIty Commission.
In their capacity as tho Awntura City of ExcellenCe ScI100I Board of Dirac-
10"'. will ~. tho. odcpIIon of the IoIIowIng Orllk1anCe on
second I88dIng. entitled:
AN OIlDlllANCE OF THE CITY OF AVENTURA, FLORIDA,
~TltE AlTAClIIiDCHARTER SClHOOL OPERAT-
ING AND OAPlTAI..BUDlilETffOR T1fE AVENTURA CITY OF
EXCELLENCE SCHOOL FOR FISCAL YEAR 2OOMl7 (JULY 1
- JUNE 30), PURSUANT TO SEC110N 4.05 OF THE CITY
CHARTER; AUTHORIZING EXPENDIT\IflE OF FUNDS
ESTABUSHED BY THE. BUDGET; PROVIDING .FOR
BUDGETARY CONTRQL; PROVIDING FOR PERSONNEl,
AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS;
PROVIDING FOR AMENDMENTS;. PROVI\llNG FOR
ENCUMBRANCES; PROVIDING FOR SEVERABIUTY AND
PROVIDING FOR AN EFFECTIVE DATE.
The proposed Ordinance may be Inspected by lI1e public at the Office of
lI1e CiIy Cieri<. 19200 West Country Club Drive, Aventura, Florida.
Interested paJ1ias may appear at the Public Hearing and be heard with re-
spect to the proposed Ordinance. Any person wishing to address the CiIy
Commission on any Item at lI1is Public Hearing may do so _ the Mayor
opens the pubic hearing.
In accordance with tho AmericanS with Disabilities Act of 1990, aD
peOlOl1S who are disabled and who need speciei accomm0dati0n8 to
participate in lI1is proceeding because ofll1at disability shOuld contact the
Office of the CiIy CIeri<, 305-466-8901, not later then two buslnoss days
prior to such proceedings.
If a peOlOl1 decides to appeal any decision made by tho City Commission
with respect to any matter considered at a meeting or hearing, that
person will need a recoFd 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.
5/19
Tarass M. Soroka, MMC City Cieri<
06-4-03I680645M
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MIAMI DAILY BUSINESS REVIEW
Published Daily except Saturday, Sunday and
Legal Holidays
Miami, Miami-Dade County, Florida
STATE OF FLORIDA
COUNTY OF MIAMI-DADE:
Before the undersigned authority personally appeared
O.V. FERBEYRE, who on oath says that he or she is the
SUPERVISOR, Legal Notices of the Miami Daily Business
Review Ilk/a Miami Review, a daily (except Saturday, Sunday
and Legal Holidays) newspaper, published at Miami in Miami-Dade
County, Florida; that the attached copy of advertisement,
being a Legal Advertisement of Notice in the matter of
CITY OF AVENTURA
NOTICE OF PROPOSED ORDINANCES - JUNE 6, 2006
in the XXXX Court,
was published in said newspaper in the issues of
05/04/2006
Affiant further says that the said Miami Daily Business
Review is a newspaper published at Miami in said Miami-Dade
County, Florida and that the said newspaper has
heretofore been continuously published in said Miami-Dade County,
Florida, each day (except Saturday, Sunday and Legal Holidays)
and has been entered as second class mail matter at the post
office in Miami in said Miami-Dade County, Florida, for a
period of one year next preceding the first publication of the
attached copy of advertisement; and affiant further says that he or
she has neither paid nor promised any person, firm or corporation
any discount, rebate, commission or refund for the purpose
of securing t ' adve . eme t for publication in the said
newspape
Sworn to and subscribed before me this
04 day of MAY
,A.D. 2006
~~d~~- -
(SEAL) ,,'a\ Cheryl H Marmer
O.V. FERBEYRE person~I~O'frMtJ~mlssion DD33156l1
"tor ,.' Expires July 18. 2008
:> ;:""
, ._e~<,_:r,~"*"._1JQIQF
.. .~_.,,.i~;:"~'.....'_ ~.....'u:....._
:"-.:;,,:;.,.I'I!'fttJ!r-._~~.
NOTICE IS IiEReBYGlVEN that on Tl,.ili.V:lIW 8th~~OfJU~, 2006
ala meeting ef the City Commission of the City of A~~.~'-Id at
6:00 p.m. lnthe Commission Chamber at A~center,
.192P().-~~_al4l,p~.AventlJ~I99ri~."..gity (>>mfl)jssion
will consi~r th6 'adOPtion of the following _()fdin~ces 'oils'8cond
'rea~8OlI1I8(J: . ,,___.___H_...............__ ,
.:~p~~~'~'
"ELECTIONS", By.. AIlENDING..'seetroN
~__~~~EJ.EcrreD
~~.f:o~~
PROVIDING fORSI!VI!RA8IlJTY:. PR()VIDING'" FoR
~USIOtIIN~~~~~.AtfEfl=EcnyE
AN ORDlN~E OF 1ltE CITY OF AVENTURA,FLORIDA,.
AMENDING lltE. CITY COOE BY AMENDJHG .CHAPTEfl 26'.
.ELEC/!IONS":I\Y'''~,SE~,,~''RLY
YOllNG", . ~~ARLY'iclJ1NG FOR CITY
ELECTIONS; -FiiWiiicP\ND. upoilftN<l PROYISIONS
DESCRIBING $COPE, APPLICABIUTY; EARLY. YO~G
DURA11ON. AND,. PROCEDURES; .0..... ,'001' OF THE
REQUIREMENTS' OF . PARAGRAPH (2)'OP. .SECrnON
101.667, FLORIDA STATUT!S;PROYIDING FOJ(~ .
BILITY; PROYlDlNGFORINCLUSION IN CODE; PRfMOIf6'
FOR AN EFFECTIVE DATE~ .-. - ,... .
The propQSed Qrdinances.mavbe in~ bY the P\.lbIiG.at~~pf:
the City Clerk, 19200 West Country Club Drive, Aventura, Florida.
Intereste<i. ~ may ~81 at. ~Pijblic. Hearing llnd P,1lqffl.Yiithi
,r~'~.UlJJ.p.lDp9$9d.()rQln~... .'Any person~~hing~._. _. .~. '
-City.~ on a,;y;.iI8.uat__~ublic Heerir)g 1INl)/. , P .... .':
Mayorope,nsthepublJchearill9. .'
In accordance with the A;riericans with Disabilities Act'of1~A\11
person~ .whO are diSllbled and .who .need special accommodations to
,pa~ i!:l.this ~~~9ftI.uM ~ ~,~ct
theOJlllltM,the.CJtx.Gklrtf.~_1,no[_.~~,~
.dllyspriort9t1~h~.~..v;": .<.,...' .'
. ': ,.:_;>~,o':' _"',' ,!.._-~'., _ ',' c, ,,.'
Ilf a person decides to appeal any decision mad8 by the ciiYCommiSsion.
with respect to anYmatt8r,~.'at a meeting or hearing, that
person ...~ a r~ otlhl' proceedings and, for such purpose, may
~~rethat a verbatim record of the proceedings is made, which
~ iitcIudes the testirnOny:and 8Wience uponWh/c:h.#l&-appeal1s. to.
~ba$ed.
514
Teresa M. Soroka, MMC City Clerk.
Q6,,4,51/6742Q5M'