09-09-1997 CC Meeting AgendaCITY OF AVENTURA
COUNCIL AGENDA
September 9, 1997 - 7:00 P.M.
City Council
Arthur I. Snyder, Mayor
Jeffrey M. Perlow, Vice Mayor
Arthur Berger, Councilmember
Jay R. Beskin, Councilmember
Ken Cohen, Councilmember
Harry Holzberg, Councilmember
Patricia Rogers-Libert, Councilmember
Eric M. Soroka, City Manager
Teresa M. Smith, City Clerk
Weiss Serota & Helfman, City Attorney
City of Aventura
Arthur I. Snyder, Mayor
Jeffrey M. Perlow, Vice Mayor
Councilmcmbers
Arthur Berger
Jay R. Beskin
Ken Cohen
Harry Holzberg
Patricia Rogers-Libert
Council Meeting
September 9, 1997 7:00 P.M.
Columbia Avex~tura Medical Arts Building
21110 Biscayne Boulevard Suite 101
Aventura, Florida 33180
AGENDA
CALL TO ORDER/ROLL CALL
PLEDGE OF ALLEGIANCE
PUBLIC HEARINGS: 1997/98 BUDGET
AN ORDINANCE OF THE CITY OF AVENTURA,
FLORIDA, ESTABLISHING AND ADOPTING THE CITY
OF AVENTURA AD VALOREM TAX OPERATING
MILLAGE LEVY RATE AT 2.2270 MILS PER THOUSAND
DOLLARS OF TAXABLE ASSESSED PROPERTY VALUE,
WHICH IS 3.18% ABOVE THE ROLLED BACK RATE
COMPUTED PURSUANT TO STATE LAW, FOR THE 1997
TAX YEAR; PROVIDING FOR CONFLICTS; PROVIDING
FOR SEVERAB1LITY AND PROVIDING FOR AN
EFFECTIVE DATE.
September 9, 1997 Council Meeting
AN ORDINANCE OF THE CITY OF AVENTURA,
FLORIDA, ADOPTING THE ATTACHED TENTATIVE
OPERATING AND CAPITAL BUDGET, AS REVIEWED
AND APPROVED BY CITY COUNCIL AT THE REVIEW
MEETING HELD ON JULY 21, 1997, AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 1997/98 FISCAL
YEAR, PURSUANT TO SECTION 4.05 OF THE CITY
CHARTER; AUTHORIZING EXPENDITURE OF FUNDS
ESTABLISHED BY THE BUDGET; PROVIDING FOR
BUDGETARY CONTROL; PROVIDING FOR PERSONNEL
AUTHORLZATION; PROVIDING FOR GIFTS AND
GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING
FOR ENCUMBRANCES; PROVIDING FOR
SEVERABILITY AND PROVIDING FOR AN EFFECTIVE
DATE.
ADJOURNMENT
SCHEDULE OF FUTURE MEETINGS/EVENTS:
COUNCIL MEET1NG September 16, 1997
2ed BUDGET PUBLIC HEARING September 23, 1997
6P.M.
7 P.M.
This meeting is open to the public. In accordance with the Americans with Disabilities Act of 1990, all persons mvho are disabled and wbo need special
accommodzaions to participate in this meeting because of that disability should contact the Office of the City Clerk, 466-8901, not later than two days prior to
such proceeding
Anyone wishing to appeal any decisi~ made by the Aventura City Council with respect to any matter co~sidered at such meeting or hearing will need a record of
the proceedings and, for such pulpose, may need to ealsure that a verbatim record of the proceedings is made, which record includes the testimony and evidence
up~ which the appeal is to be based.
Ag~da irons may be viexved at the Office of the City Clerk, City of Aventura Goveanme~at Center, 2999 NE 191 ~ Street, Suite 500, Av~atura, Florida, 33180.
Anyone wishingto obtain a copy of any ags~de item should contact the City Clexk at 466-8901.
CITY OF AVENTURA
OFFICE OFTHECITYMANAGER
MEMORANDUM
TO:
FROM:
DATE:
SUBJECT:
City Council _~_~
Eric M. Soroka, C~/~r
So~i~am~ 4/~o9p t~/n g~ ~0rem Tax
Rate for Fiscal Year 1997/98
First Reading: September 9, 1997 Council Meeting Agenda Item ,3 -/~
Second Reading: September 23, 1997 Council Meeting Agenda Item __
Attached for your approval is an ordinance adopting the ad valorem tax rate for fiscal
year 1997/98.
The 2.2270 millage rate was approved as part of the proposed budget and represents
no increase above the existing rate. It is the same rate as the Unincorporated
Municipal Service Area (UMSA) rate adopted by the County for the 1995/96 fiscal year.
The proposed 1997/98 UMSA rate for the County is 3.2. The rate is 3.18% above the
rolled back rate as computed pursuant to State law.
If you have any questions, please feel free to contact me.
EMS/tms
attachment
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ESTABLISHING AND ADOPTING THE CITY OF
AVENTURA AD VALOREM TAX OPERATING MILLAGE
LEVY RATE AT 2.2270 MILS PER THOUSAND DOLLARS
OF TAXABLE ASSESSED PROPERTY VALUE, WHICH IS
3.18% ABOVE THE ROLLED BACK RATE COMPUTED
PURSUANT TO STATE LAW, FOR THE 1997 TAX YEAR;
PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABILITY AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, the Property Appraiser of Dade County has certified a Tax
Assessment Roll for the year 1997 which includes the assessment for the City of
Aventura; and
WHEREAS, the City Council and the City Administration of the City of Aventura
have reviewed the 1997/98 fiscal year budget for the various operating departments of
the City and the means of financing said budget; and
WHEREAS, the City Council has considered an estimate of the necessary
expenditures contemplated for the fiscal year ensuing, and has determined that the levy
set forth herein below shall provide a portion of the necessary funds for said
expenditures.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF AVENTURA, FLORIDA, AS FOLLOWS THAT:
Section 1. The City Council of the City of Aventura, Florida, does hereby
establish and adopt the City of Aventura Ad Valorem Tax Operating Millage Levy Rate
of 2.2270 mils for the 1997 tax year, or $2.2270 per thousand dollars of taxable
Ordinance No. 97-__
Page 2
assessed property value. Said rate represents a 3.18% increase above the rolled back
rate computed pursuant to State law.
Section 2. The Dade County Tax Collector is hereby directed to proceed with
the collection and enforcement of the taxes levied herein as authorized by State and
County law.
Section 3. All ordinances or parts of ordinances, resolutions or parts of
resolutions in conflict herewith are hereby repealed to the extent of such conflict.
Section 4. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity
of the remaining sections, sentences, clauses, and phrases of this Ordinance but they
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 5. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Councilmember
who moved its adoption on first reading. This motion was seconded by Councilmember
., and upon being put to a vote, the vote was as follows:
Councilmember Arthur Berger
Councilmember Jay R. Beskin
Councilmember Ken Cohen
Councilmember Harry Holzberg
Councilmember Patricia Rogers-Libert
2
Ordinance No. 97-__
Page 3
Vice Mayor Jeffrey M. Perlow
Mayor Arthur I. Snyder
The foregoing Ordinance was offered by Councilmember
its adoption on second reading. This motion was seconded
and upon being put to a vote, the vote was as follows:
, who moved
by Councilmember
Councilmember Arthur Berger
Councilmember Jay R. Beskin
Councilmember Ken Cohen
Councilmember Harry Holzberg
Councilmember Patricia Rogers-Libert
Vice Mayor Jeffrey M. Perlow
Mayor Arthur I. Snyder
PASSED AND ADOPTED on first reading this 9th day of September, 1997.
PASSED AND ADOPTED on-second reading this 23® day of September, 1997.
ATTEST:
ARTHURI. SNYDER, MAYOR
TERESA M. SMITH, CMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
3
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO:
FROM:
DATE:
SUBJECT:
City Council ity~r
Eric M. Soroka, C
September 4, 1997" ~,,,~ \
OrdinanceAdopting the 1997/98 Operating and Capital Budget
First Reading: September 9, 1997 Council Meeting Agenda Item -~ ~,~
Second Reading: September 23, 1997 Council Meeting Agenda Item__
Attached for your consideration is the adopting ordinance and budget document for the
1997/98 Operating and Capital Budget.
The ordinance format is similar to the one utilized to adopt the 1996/97 fiscal year
budget document.
If you have any questions, please feel free to contact me.
EMS/tms
attachment
ORDINANCENO.
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ADOPTING THE ATTACHED TENTATIVE OPERATING
AND CAPITAL BUDGET, AS REVIEWED AND
APPROVED BY CITY COUNCIL AT THE REVIEW
MEETING HELD ON JULY 21, 1997, AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 1997/98 FISCAL
YEAR, PURSUANT TO SECTION 4.05 OF THE CITY
CHARTER; AUTHORIZING EXPENDITURE OF FUNDS
ESTABLISHED BY THE BUDGET; PROVIDING FOR
BUDGETARY CONTROL; PROVIDING FOR PERSONNEL
AUTHORIZATION; PROVIDING FOR GIFTS AND
GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING
FOR ENCUMBRANCES; PROVIDING FOR
SEVERABILITY AND PROVIDING FOR AN EFFECTIVE
DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
AVENTURA, FLORIDA, AS FOLLOWS:
Section1. The tentative 1997/98 Operating and Capital Improvement
Program Budget, reviewed and approved by the City Council on July 21, 1997, a copy
of said budget being attached hereto and made a part hereof as specificially as if set
forth at length hereat, be and the same is hereby established and adopted as the City
of Aventura's final budget for the 1997/98 fiscal year. The tentative budget adopted
hereby may be amended or adjusted by a motion approved by a majority vote of the
City Council at the public hearings in accordance with State Statutes.
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 previsions of the City Charter and applicable law. Funds
of the City shall be expended in accordance with the appropriations provided in the
Ordinance No. 97-
Page 2
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. Bud.qetary Control. The 1997/98 Operating and Capital Outlay Budget
establishes a limitation on expenditures by department total. Said limitation requires that
the total sum allocated to each department for operating and capital expenses may not
be increased or decreased without specific authorization by a duly-enacted Resolution
affecting such amendment or transfer. Therefore, the City Manager may authorize
transfers from one individual line item account to another, so long as the line item
accounts are within the same department and fund.
Section 4. Personnel Authorization. The "Personnel Allocation Summary"
included within each department budget enumerates all authorized budgeted positions for
appointment by the City Manager. All personnel filling said authorized positions shall be
paid pursuant to the City's Personnel Policies.
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,
2
Ordinance No. 97-
Page 3
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 1997/98 fiscal
year Budget for the City of Aventura, if the City Manager determines that an Operating
Department Total or a Capital Outlay Line Item will exceed its original appropriation, the
City Manager is hereby authorized and directed to prepare such Resolutions as may be
necessary and proper to modify any line item from the Budget hereby.
Section 7. Encumbrances. All outstanding encumbrances at September 30,
1997 shall lapse at that time; and all lapsed capital outlay encumbrances shall be
reappropriated in the 1997/1998 fiscal year.
Section 8. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity
of the remaining sections, sentences, clauses, and phrases of this Ordinance but they
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Ordinance No. 97-
Page 4
Section 9. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Councilmember
who moved its adoption on first reading. This motion was seconded by Councilmember
, and upon being put to a vote, the vote was as follows:
Councilmember Arthur Berger
Councilmember Jay R. Beskin
Councilmember Ken Cohen
Councilmember Harry Holzberg
Councilmember Patricia Rogers-Libert
Vice Mayor Jeffrey M. Pedow
Mayor Arthur I. Snyder
The foregoing Ordinance was offered by Councilmember , who moved
its adoption on second reading. This motion was seconded by Councilmember
and upon being put to a vote, the vote was as follows:
Councilmember Arthur Berger
Councilmember Jay R. Beskin
Councilmember Ken Cohen
Councilmember Harry Holzberg
Counciimember Patricia Rogers-Libert
Vice Mayor Jeffrey M. Periow
Mayor Arthur I. Snyder
PASSED AND ADOPTED on first reading this 9th day of September, 1997.
2 rd
PASSED AND ADOPTED on second reading this 3 day of September, 1997.
ATTEST:
ARTHURI. SNYDER, MAYOR
TERESA M. SMITH,
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
4
CITY OF AVENTURA
Operating and Capital Budget
Fiscal Year 1997/98
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 1997198
CITY OF AVENTURA
CITY COUNCIL
Mayor Arthur i. Snyder
Vice Mayor Jeffrey M. Perlow
Councilmember Arthur Berger
Councilmember Jay R. Beskin
Councilmember Ken Cohen
Councilmember Harry Holzberg
Councilmember Patricia Rogers-Libert
CITY MANAGER
Eric M. Soroka
DEPARTMENT DIRECTORS
Weiss Serota Helfman, P.A., City Attorney
Harry M. Kilgore, Finance Support Services
Robert M. Sherman, Community Services
Jaye M. Epstein, Community Development
Teresa M. Smith, City Clerk
Thomas Ribel, Police Chief
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 1997198
TABLE OF CONTENTS
TOPIC
City Manager's Budget Message Addendum
City Manager's Budget Message
Organization Chart
Adopting Ordinance
SUMMARY OF ALL FUNDS
GENERAL FUND
Summary
Revenue Estimates
Expenditures: City Council
Office of the City Manager
Finance Support Services Department
Legal Department
City Clerk's Office
Public Safety Department
Community Development Department
Community Services Department
Non-Departmental
Capital Outlay
POLICE EDUCATION FUND
STREET MAINTENANCE FUND
POLICE CAPITAL OUTLAY IMPACT FEE FUND
PARK DEVELOPMENT FUND
DEBTSERVICEFUND
CAPITAL CONSTRUCTION FUND
STORMWA TER UTILITY FUND
APPENDIX
PAGE NO.
I -XVl
1
4
7
14
17
23
30
34
39
48
54
61
63
68
7O
76
79
83
87
9O
CITY OF AVENTURA
GOVERNMENT CENTER
2999 N.E. 1915T STREET
SUITE 500
AVENTURA~ FLORIDA -'43180
ARTHUR I, SNYDER
MAYOR
JEFFREY M. PERLOW
VICE MAYOR
The Honorable Mayor and City Council
City of Aventura
Aventura, Florida 33180
RE: 1997/98 Budget Message Addendum
ERIC M. SOROKA
Members of the City Council:
On July 10, 1997 the City Manager's Proposed Operating and Capital Budget for all
funds for the fiscal year beginning October 1, 1997 was presented to the City Council.
A Budget review meeting was held on July 21, 1997, whereby the City Council
reviewed and discussed the proposed budget. At the meeting the City Council
amended the City Manager's proposed General Fund budget as follows:
· Increased Legal Department's Budget by $50,000 to provide for litigation
contingencies.
· Decreased the Capital Reserve line item by $50,000.
The document recommends a $25,778,012 total Budget.
Enclosed herein is the 1997/98 fiscal year budget.
y submitted,
EMS/aca
PHONE: 305-A66-89OO · FAX: 305-466-8939
CITY OF AVENTURA
GOVERNMENT CENTER
2999 N.E. 1915T STREET
SUITE 500
AVENTURA~ FLORIDA 33180
The Honorable Mayor and City Council
City of Aventura
Aventura, Florida 33180
RE: 1997/98 Budget Message
Members of the City Council:
In accordance with Article IV, Section 4.05 of the Charter of the City of Aventura, I hereby
submit the proposed Operating and Capital Budget for all funds for the fiscal year
beginning October 1, 1997, for your review and consideration. This budget document
represents the second entire fiscal year for the new City of Aventura. The City was
incorporated in November of 1995. The first complete fiscal year budget adopted by the
City Council was for the period of October 1, 1996 to September 30, 1997. This document
also represents the single most important report presented to the City Council. It is primarily
intended to establish an action, operation, and financial plan for the delivery of City
services. This budget continues to build upon the foundation for the implementation of the
City's government structure and services. Importantly, it also serves as an aid to the
residents in providing a better understanding of the City's operating and fiscal programs.
This budget document continues to expand upon the framework created last year to provide
quality municipal services that our residents deserve and expect to fulfill the dream of
creating this great City. This government promotes and supports a high quality of life for its
citizens, businesses and visitors.
BudRet Format
A single budget document, which includes all City Funds and service programs, has been
prepared to provide a comprehensive overview of all City services and financial framework
for the understanding of the public.
The following sections are contained within the budget document:
Summary of all Budgeted Funds
General Fund
Police Education Fund
PHONE: 305~466-8900 ' FAX: 305-466-8939
5.
6.
5.
7.
8.
Street Maintenance Fund
Police Capital Outlay Impact Fee Fund
Park Development Fund
Debt Service Fund
Capital Construction Fund
Stormwater Utility Fund
The budget is a performance based plan that links goals and objectives with the
financial resources necessary to achieve them. In order to ensure that goals and
objectives established in the budget planning process are translated into results, the
resources allocation process is tied to performance. This year's budget document
contains expanded performance/workload indicators to facilitate this process. Every
effort was made to provide a budget document that can be fully reviewed and justified
to the City Council and residents. The preparation of the budget document marks a
continued commitment to a planned and professional process of developing a budget
that will address both current and future issues facing the City, providing adequate
service levels and the necessary justification to support all expenditure requests.
1997/98 Bud.qet PriodtieslGoals
The following represents the pre-established priorities and goals that provided a framework
for the preparation of the 1997/98 Budget Plan. In many areas the budget contains
resources to address and accomplish the pre-established priorities and goals.
Expand Police Department services in order to implement community policing, madne patrol,
canine unit and tactical squad.
Prepare Comprehensive Plan and initiate the process for the preparation of the Land
Development Code.
Develop Citywide Shuttle Bus Service to link residential areas with commemial and retail
establishments.
Continue to implement and support the Police and central computer information management
systems to utilize the latest technology.
· Implement and fund the first year of the City's 5 Year Capital Improvement Program.
Begin construction on Aventura Founders Park.
Design and bid the Govemment Center/Police Station and Cultural Center project.
Begin projects associated with the Citywide Beautification Program.
Foster community pdde and involvement through special events, recreation programs, citizen
surveys and newsletters.
· Increase public awareness of the City's vadous programs, facilities and services.
Explore alternatives to address the traffic congestion problems.
Action Plan
The residents of the City deserve quality municipal services provided in a productive
and efficient manner at the lowest possible cost. They also deserve planning and
proper justification when a budget is proposed. I believe the budget contained within
does all of this. The preparation of the 1997/98 budget document marks a historical
event in the City's short history. The implementation of the first year of the City's
Capital Improvement Program to address the necessary overall improvements long
neglected by the County will begin. This process represents a commitment by the
community toward the achievement and maintenance of a desirable high quality of life.
Special emphasis was also placed on expanding police services to the community. The
budget emphasizes a professional and conservative fiscal approach. A great deal of
progress has been mede to establish the foundation and invent the government
structure upon which to build in the future.
Summary of All Budgetary Funds
The total proposed budget for 1997/98, including all funds, capital outlay and debt
service, is $25,778,012. This is a 2.6% increase compared to the prior year. Operating
expenditures total $8,482,195. Capital Outlay expenditures total $16,395,817 and Debt
Service expenditures are $900,000. Individual fund budget amounts are as follows:
Fund Summary
FUND
PROPOSEDAMOUNT
% OF BUDGET
General
Police Education
Street Maintenance
Police Impact Fee
Park Development
Debt Service
Capital Construction
Stormwater Utility
$15,000,396 58.2%
1,000 .1%
341,000 1.3%
165,375 .6%
1,017,000 3.9%
900,000 3.5%
7,800,000 30.3%
553,241 2.0%
8
6
4
Fund Summary By Amount
III
Fund Summary By Percentage
General 58.2%
Poiice Education 0.1%
Police Impact Fee 0.6%
Street Maintenance 1.3%
Park Development
Debt Service 3.5%
Capital Construction 30.3%
Stormwater Utility 2.0%
Expenditures by category are as follows:
Ca~eQorv Summary
CATEGORY
Personal Services
Contractual Services
Other Charges & Services
Commodities
Other Operating Expenses
Capital Outlay
Debt Service
TOTALS
PROPOSED AMOUNT
$5,162,392
1,665,955
1,319,503
205,565
128,780
16,395,817
900,000
$ 25,778,012
Category Summary By Percentage
% OF BUDGET
20.0%
6.5%
5.1%
0.8%
0.5%
63.6%
3.5%
100.0%
Capital Outlay
I Services 20.0%
IV
The following chart shows a comparison of the department's budgets for the past two
years. Total costs increased by 2,6%.
Departmental Budqet Comparison
Increase
1996/97 1997/98 (Decrease)
% Change
City Council $ 73,489 $ 74,774 $ 1,285 1.7%
Office of the City Manager 334,693 401,188 66,495 19.9%
Finance Support Services 418,071 519,171 101,100 24.2%
Legal 154,500 155,000 500 0.3%
City Clerk 123,499 139,486 15,987 12.9%
Public Safety 3,273,842 4,100,720 826,878 25.3%
Community Development 1,192,640 1,268,775 76,135 6.4%
Community Services 1,095,211 1,306,902 211,691 19.3%
Non-Departmental 540,000 516,179 (23,821 ) (4.4%)
Subtotals 7,205,945 8,482,195 1,276,250 17.7%
Capital Outlay 14,410,000 12,608,130 (1,801,870) (12.5%)
CIP Reserve 2,499,349 3,787,687 1,288,338 51.5%
Debt Service 1,004,000 900,000 (104,000) (10.4%)
Totals 25,119,294 25,778,012 658,718 2.6%
GENERAL FUND
The General Fund is used to account for resources and expenditures that are available
for the general operations of city government functions.
Revenues
The revenues, available for allocation in the 1997/98 Fiscal Year General Fund Budget,
including inter-fund transfers, are anticipated to be $15,581,896. This is an increase of
$1,602,602 or 11.5% compared to last year. The increase is primarily associated with
acquiring new revenues associated with FPL franchise fees and growth in residential
and commercial construction currently experienced in the City.
LocaLly Levied Taxes - The amount anticipated for ad valorem taxes includes no
increase and again adopts the same Unincorporated Municipal Services Area (UMSA)
rate as adopted by the County for the 1995/96 fiscal year. This represents the third
year without an increase. The ad valorem millage levy for fiscal year 1997/98, will be
2.2270. This will generate $5,860,000 and will be the lowest municipal tax rate in the
County. The City experienced a 6.9% increase in the taxable assessed property
values. The budget includes $500,000 from FPL franchise fees based on the Interlocal
Agreement with the County. Anticipated franchise fees and utility taxes make up the
remainder of this category and are based on growth in the number of residential and
commercial establishments located in the City.
Licenses and Permits - The amounts for this revenue category are projected to be
$1,200,000. City Occupational Licenses and building permits are the major sources of
V
revenue. The amount is anticipated to be $70,000 less than last year due to a projected
decrease in building permit activity.
Inter,qovernmental Revenues - Total revenues for this category are projected to
increase by $121,000 compared to the amount budgeted for 1996197. The 12%
increase is related to projected increases in Sales Tax revenue.
Char.qes For Services - Revenues relating to charges for services are anticipated to be
$35,000 more than the prior year's budget. This is primarily due to revenue sources
from police details and recreation/cultural events being budgeted for the first time.
Fines and Forfeitures - Total revenues projected for 1997/98 are $39,000. Revenues
from County court fines and code violations are included in this category.
Miscellaneous Revenues - Projected revenues are anticipated to be $169,000 higher
than the amount budgeted for the prior fiscal year due to higher than anticipated
interest earnings.
Fund Balance - This represents under estimates of available resources, and unspent
appropriations from the 1996/97 budget. This amount is anticipated to be $2,900,000.
Non-Revenues - This represents transfers from the Street Maintenance Fund and
Stormwater Utility Fund to the General Fund.
Revenues by Source
Utility Tax 19.0%
Franchise Fees 5,7%
Licenses & Permits 8,3%
Charges for Services 0,4%
Fines & Fodeitures 0.3%
Misc. Revenues
Fund Balance 20;1%
Tranfers 4.0%
Taxes 40.6%
Expenditures
The estimated 1997/98 General Fund expenditures contained within this budget total
$15,581,896 and are balanced with the projected revenues. Total expenditures are
VI
$1,602,602 or 11.5% higher than the 1996/97 fiscal year amount. The operating
expenditures have increased by $1,276,250 or 17.7% compared to the prior year.
CATEGORY SUMMARY
Increase %
CATEGORY 1996/97 1997/98 (Decrease) Change
Personal Services
Contractual Services
Other Charges & Svcs.
Commodities
Other Operating Expenses
Total Operating Expenditures
$3,083,950 $5,162,392 $2,078,442 67.4%
2,922,500 1,665,955 (1,256,545) (43.0%)
910,480 1,319,503 409,023 44.9%
171,215 205,565 34,350 20.1%
116,800 127,780 10,980 9.4%
$7,204,945 $8,481,195 1,276,250 17.7%
Capital Outlay
6,774,349 7,100,701 326,352 4.8%
Total Expenditures
$13,979,294 $15,581,896 $1,602,602 11.5%
Personal Services
Personal Services expenditures for all employees have been budgeted to reflect a 3%
cost of living adjustment and a performance/bonus amount that averages to 3% per
employee. The performance/bonus program is based on a formal evaluation of each
employee and rewards accomplishments and performance rather than tenure. The total
number of employees is 108, compared to the figure of 96 budgeted in the 1996/97
fiscal year. A total of 12 new employees were added. The per capita number of
employees is significantly lower than adjacent municipalities. This is due to the City's
emphasis on privatizing major functions of City services for greater productivity.
Position additions are as follows:
Public Safety Department - Added five Police Officer positions to expand services to
include a marine patrol, canine unit and tactical unit. Added two Administrative
Assistant positions and a Crime Scene Technician to address growing clerical needs
and enhance crime scene processing. A total of 69 positions are included. Of that
number, 49 are sworn officers. The department provides a full range of services
including criminal investigations, preventive patrol, bike patrol, crime prevention,
traffic enforcement and dispatch functions.
Finance Support Services Department - Added Customer Service Representative
position to respond to internal support service functions. This positions is vital to the
information management needs of the organization.
3. Community Services Department - Added Engineer Technician/CAD Operator
position to address infrastructure inspection requirements and maintenance of the
VII
City's computer mapping system. Funds have also been included to provide Bus
Drivers to implement the mini-bus service.
4. Office of the City Manager - Added Capital Projects Manager position to oversee
extensive Capital Improvement Program projects to insure that projects are
completed within schedule and budget requirements.
Contractual Services
The expenditures for contractual services are budgeted at $1,665,955 or 10.7% of the
General Fund budget. This is $1,256,545 less than the prior year. This can be
attributed to the discontinuance of contracting with the Metro Dade Police Department
for the first six months of 1996/97.
Other Charges and Services
Expenditures for other charges and services are budgeted at $1,319,503, which
represents 8.5% of the total budget. This category increased by $409,023. This can be
attributed to the cost of operating the Police Department for a full fiscal year.
Commodities
Expenditures for commodities are budgeted at $205,565, which represents 1.3% of the
total budget.
Other Operatin.q Expenses
Total costs associated with other operating expenses are budgeted at $127,780, which
represents .8% of the total budget.
Capital Outlay
This budget marks the first year of the implementation of the City's five year Capital
Improvement Program. The CIP defines a long term plan of proposed capital
expenditures to address infrastructure needs long neglected by the County and the
maintenance of a desirable high quality of life. Major emphasis was placed on street
lighting improvements, beautification and landscape projects, road and safety
improvements, and Aventura Founders Park development. A total of $7,100,701,
including a $3,742,571 reserve, has been budgeted in the General Fund for Capital
Outlay.
Major capital outlay items which are included in the General
Aventura Founders Park $683 000
· Beautification projects
· Lighting improvements
· Police Vehicles
· NE 183rd Street
· Computer equipment
· Safety improvements
· Bus shelters/benches
fund are as follows:
585 000
500 000
300
275
203
172
102
000
000
700
90O
250
Viii
· Equipment 92,000
· Police radios 44,280
SUMMARY OF EXPENDITURES BY DEPARTMENT
GENERAL FUND
1997/98 1998/99 (Decrease)
GENERAL GOVERNMENT
City Council $ 73,489
Office of the City Manager 334,693
Finance Support Services 418,071
Legal 154,500
City Clerk 123,499
Total Gen. Gov't $1,104,252
%Chanqe
PUBLIC SAFETY
Police
Comm. Development
Total Public Safety
$ 74,774 $1,285 1.7%
401,188 66,495 19.9%
519,171 101,100 24.2%
155,000 500 0.3%
139,486 15,987 12.9%
$1,289,619 $185,367 16.8%
$3,272,842 $4,099,720 826,878 25.3%
1,192,640 1.268. 775 76,135 6.4%
$4,465,482 $5,368,495 903,013 20.2%
$1,306,902 211,691 19.3%
COMMUNITY SERVICES
Total Community Services $1,095,211
$516,179 (23,821) (4.4%)
7,100,701 326,352 4.8%
$7,616,880 $302,531 4.1%
OTHER NON-DEPARTMENTAL
Non-Departmental $540,000
Capital Outlay 6,774,349
Total other Non-Dept. $7,314,349
$13,979,294 $15,581,896 $1,602,602
TOTAL
11.5%
community
IX
Police Education Fund
This Fund is used to account for revenues and expenditures associated with the two
dollars ($2.00) the City receives from each paid traffic citation, which, by State Statute,
must be used to further the education of the City's Police Officers.
A total of $1,000 is anticipated in revenue for 1997/98. The amount budgeted for
expenditures will be used for various state approved training programs throughout the
year.
Street Maintenance Fund
This fund was established to account for restricted revenues and expenditures which,
by State Statute, are designated for street maintenance and construction costs.
Expenditures will be accounted for in the General Fund by designating specific
expenditure accounts in the Community Service Department associated with street
maintenance, road-right-of way maintenance activities and the Capital Improvement
Program. Transfers to the General Fund will be made once a month to reimburse the
fund for actual expenditures made from the designated expenditure accounts.
Revenues are projected to be $341,000 for 1997/98. This includes restricted State
Revenue Sharing funds and gas tax proceeds.
Police Capital Outlay Impact Fee Fund
This fund was created to account for impact fees derived from new developments and
restricted by Ordinance for Police capital improvements. This fund prn,,ides a funding
source to assist the City in providing police services required by the growth in the City.
The proposed Police Capital Outlay Impact Fee Fund for 1997/98 is $165,375. Major
capital outlay items include equipment purchases for the Police Department required by
growth.
Park Development Fund
This fund is used to account for revenues and expenditures specifically earmarked for
capital improvements to the City's park system. The fund will account for impact fees
derived from new developments and restricted by Ordinance for Park capital
improvement projects. The proposed Park Development Fund for 1997/98 is
$1,017,000. This amount will assist in funding the Aventura Founders Park
development project.
Debt Service Fund
This fund was established to account for electric utility revenues and debt service
payment expenditures associated with the proposed long term bond financing for the
purchase of properties to be utilized for public parks, cultural center and the permanent
X
Government Center and Police Station and the construction of the Cultural Center,
Government Center and Police Station. The proposed budget for 1997/98 is $900,000.
Capital Construction Fund
This fund was established to account for bond proceeds and expenditures associated
with proposed Revenue Bond issue to construct the Government Center, Police station
and Cultural Center. The proposed budget for 1997/98 is $7,800,000.
Stormwater Utility Fund
This new fund is used to account for revenues and expenditures specifically earmarked
for the construction and maintenance of the City's stormwater drainage system.
Maintenance expenditures will be accounted for in the General Fund by designating
specific expenditure accounts in the Community Services Department. Transfers to the
General Fund will be made once a month to reimburse the fund for actual expenditures
made from the designated expenditure accounts. This amounts to $240,000. Capital
improvements in the amount of $312,741 to the drainage system will be funded directly
from the Stormwater Utility Fund. Revenues are projected to be $553,241 for 1997/98.
It is recommended that the same rate currently charged by Dade County be adopted.
Capital projects included are NE 183 Street and minor drainage improvements.
Summary
I am pleased to submit the detailed budget contained herein for Fiscal Year 1997/98.
The budget reaffirms the City Council's commitment to developing a strong financial
base for the City while maintaining the lowest tax rate in Dade County. Overall, the
proposed budget expands upon the quality level of services established last fiscal year
and at the same time, accomplishes the stated pre-established priorities of the City
Council. As was the theme last year, the budget contains a very ambitious plan which
will require the support and dedication of the City Council, City Administration, City
employees and residents working together as a team.
Some of the major points emphasized, in the proposed budget, are as follows:
· For the third year, no property tax increase. Adopts 1995 County UMSA millage rate
of 2.2270
Added five Police Officer positions to expand services to include a marine patrol,
canine unit and tactical unit. Added two Administrative Assistant positions and a
Crime Scene Technician to address growing clerical needs and enhance crime
scene processing.
· Includes funding to develop a Citywide shuttle bus service to link the residential
areas with the commercial establishments.
XI
Provides for $12,608,130 worth of capital improvements and $3,787,687 CIP
reserve. The City's infrastructure needs are addressed through a broad mix of
Capital Improvement projects, which will enhance the City's quality of life, and the
attractiveness of the City.
Includes funding for the construction of the City's first park, Aventura Founders
Park, which will provide 11 acres of both passive and recreational opportunities.
Continues contracting most maintenance functions, engineering and inspection
services to the private sector.
Includes funding for debt service costs to finance $13,900,000 Revenue Bond issue
to construct the Cultural Center and the permanent Government Center and Police
Station, as well as parcels of land to be utilized for the park and government center.
Funding has been budgeted to continue to purchase state of the art computer
equipment for the automation of both police and governmental operations.
Special Events such as July 4th, Founders Day and Arbor Day, as well as cultural
programs and recreational activities are included.
Includes over $1,635,150 for beautification and community enhancement projects
including landscaping, lighting improvements, road improvements, bus
benches/shelters and to address safety concerns.
Establishes a Stormwater Utility Fund to correct and improve drainage along the
roadways in accordance with the Capital improvement Program. The same fee
currently paid to the County of $2.00/month/residential unit is proposed.
Funds police equipment needs from laptop computers to new police vehicles in the
amount of $580,000.
Utilizes park impact fees and police impact fees paid by new development to fund
$1,175,000 worth of capital improvements.
Includes maintenance costs associated with converting private roads to city
jurisdiction.
· Continues the preparation of the City's Comprehensive Plan which is scheduled for
completion next year.
The preparation and formulation of this document could not have been accomplished
without the assistance and dedicated efforts of all Department Directors, the Director of
Finance Support Services and secretarial personnel. All questions relating to the
XII
budget should be referred to my attention. A Council meeting will be held on July 21,
1997 to review in detail, the proposed budget document.
City Manager
EMS/aca
XIII
Tax Rate Comparison
The City of Aventura has the lowest tax rate in Dade County. The following table
compares the proposed tax rates of the cities located in Dade County:
Aventura 2.2270
Pinecrest 2.2770
UMSA 3.2000
Virginia Gardens 3~2933
Bal Harbour 3.3000
Key Biscayne 3.6060
Sweetwater 3.6567
Bay Harbor Islands 4.8627
Corel Gables 5.5090
Surfside &6030
North Bay Village 5.5130
Miami Springs 7.5000
South Miami 6.5900
Florida City 7.1330
El Portal 7.7000
Hialeah Gardens 7,6650
Medley 7.9230
Hialeah 7.4810
Biscayne Park 8.7600
West Miami 8.4950
Homestead 8.6816
North Miami Beach 8.5529
Golden Beach 8.7377
Miami Shores 8.7400
North Miami 9.1690
Opa Locka 9.8000
Islandia 9.2600
Indian Creek 9.9600
Miami Beach 10.1760
Miami 12.0915
XIV
Where Your Tax Dollars Go
City of Aventura 9.4%
School Board 43.6%
So. Florida Water Man. 2,3%
Inland
Everglades Project 0.4%
Metro Dade 44.1%
XV
Organization Chart
CITY OF AVENTURA
Residents
City Attomey
Legal Services
Public Safety
Department
Police
Patrol
Community Relations
Criminal investigations
Traffic Enforcement
Emergency Preparedness
Fire/Rescue
City Council
City Manager 1
Administration
Budget Preparation
Customer Service
Community
Development
Department
Planning
Zoning
Building Inspections
Code Enforcement
Economic Development
Occupational Licenses
City Clerk
Minutes
Records Retention
Clerical Support
Finance/Support
Services
Department
Finance/Accounting
Purchasing
Risk Management
Information Management
Personnel
Community
Services
Department
Community Facilities
Parks/Beautification
ROW/Median Maint.
Public Works
Mass Transit
Special Events
Recreation/Cultural
XVI
ORDINANCENO.
AN ORDINANCE OFTHE CITY OF AVENTURA, FLORIDA,
ADOPTING THE ATTACHED TENTATIVE OPERATING
AND CAPITAL BUDGET, AS REVIEWED AND
APPROVED BY CITY COUNCIL AT THE REVIEW
MEETING HELD ON JULY 21, 1997, AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 1997/98 FISCAL
YEAR, PURSUANT TO SECTION 4.05 OF THE CITY
CHARTER; AUTHORIZING EXPENDITURE OF FUNDS
ESTABLISHED BY THE BUDGET; PROVIDING FOR
BUDGETARY CONTROL; PROVIDING FOR PERSONNEL
AUTHORIZATION; PROVIDING FOR GIFTS AND
GRANTS;PROVIDING FOR AMENDMENTS;PROVIDING
FOR ENCUMBRANCES; PROVIDING FOR
SEVERABILITY AND PROVIDING FOR AN EFFECTIVE
DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. The tentative 1997/98 Operating and Capital Improvement
Program Budget, reviewed and approved by the City Council on July 21, 1997, a copy
of said budget being attached hereto and made a part hereof as specificially as if set
forth at length hereat, be and the same is hereby established and adopted as the City
of Aventura's final budget for the 1997/98 fiscal year. The tentative budget adopted
hereby may be amended or adjusted by a motion approved by a majority vote of the
City Council at the public hearings in accordance with State Statutes.
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
Ordinance No. 97-__
Page 2
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 Contro[. The 1997/98 Operating and Capital Outlay Budget
establishes a limitation on expenditures by department total. Said limitation requires that
the total sum allocated to each department for operating and capital expenses may not
be increased or decreased without specific authorization by a duly-enacted Resolution
affecting such amendment or transfer. Therefore, the City Manager may authorize
transfers from one individual line item account to another, so long as the line item
accounts are within the same department and fund.
Section 4. _Personnel Authorization. The "Personnel Allocation Summary"
included within each department budget enumerates all authorized budgeted positions for
appointment by the City Manager. All personnel filling said authorizc. J positions shall be
paid pursuant to the City's Personnel Policies.
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,
2
Ordinance No. 97-
Page 3
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 1997/98 fiscal
year Budget for the City of Aventura, if the City Manager determines that an Operating
Department Total or a Capital Outlay Line Item will exceed its original appropriation, the
City Manager is hereby authorized and directed to prepare such Resolutions as may be
necessary and proper to modify any line item from the Budget hereby.
Section 7. Encumbrances. All outstanding encumbrances at September 30,
1997 shall lapse at that time; and all lapsed capital outlay encumbrances shall be
reappropriated in the 1997/1998 fiscal year.
Section 8. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional such decision shall not affect the validity
of the remaining sections, sentences, clauses and phrases of this Ordinance but they
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
3
Ordinance No. 97-
Page 4
Section 9. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Councilmember
who moved its adoption on first reading. This motion was seconded by Councilmember
, and upon being put to a vote, the vote was as follows:
Councilmember Arthur 13erger
Councilmember Jay R. Beskin
Councilmember Ken Cohen
Coun¢ilmember Harry Holzberg
Councilmember Patricia Rogers-Libert
Vice Mayor Jeffrey M. Perlow
Mayor Adhur I. Snyder
The foregoing Ordinance was offered by Councilmember
its adoption on second reading. This motion was seconded
arid upon being put to a vote, the vote was as follows:
, who moved
by Councilmember
Councilmember Arthur Berger
Councilmember Jay R. Beskin
Councilmember Ken Cohen
Councilmember Harry Holzberg
Councilmember Patricia Rogers-Libert
Vice Mayor Jeffrey M. Perlow
Mayor Arthur I. Snyder
PASSED AND ADOPTED on first reading this 9th day of September, 1997.
PASSED AND ADOPTED on second reading this 23rd day of September, 1997.
ATTEST:
ARTHURI. SNYDER, MAYOR
TERESA M. SMITH,
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
4
SUMMARY OF
ALL FUNDS
CITY OF AVENTURA
SUMMARY OF ALL FUNDS
1997198
OPERATING & CAPITAL OUTLAY
01
11
12
14
17
30
32
41
General Fund
Police Education Fund
Street Maintenance Fund
Police Impact Fee Fund
Park Development Fund
Debt Service Fund
Capital Construction Fund
Stormwater Utility Fund
SUBTOTAL REVENUES
Interfund Eliminations
TOTAL REVENUES
DEPARTMENT
REVENUE PROJECTIONS
1995/96 1996/97 1997/98 1997/98
ACTUAL APPROVED CITY MANAGER CIT',' COUNCIL
REVENUES BUDGET PROPOSAL APPROVAL
$ 3,968,785 $ 13,979,294 $ 15,581,896 $ 15,581,896
0 1,000 1,000 1,000
25,802 354,353 341,000 341,000
0 130,000 165,375 165,375
0 5,000 1,017,000 1,017,000
0 1,004,000 900,000 900,000
0 10,000,000 7,800,000 7,800,000
0 0 553,241 553,241
3,994,587 25,473,647 26,359,512 26,369,512
(25,802) (364,353) (881,500) (581,500)
EXPENDITURES
1995/96 1995/97 t997198 1997/98
ACTUAL APPROVED CITY MANAGER CITY COUNCIL
EXPEN~TURE BUDGET PROPOSAL APPROVAL
Operating Expenditures:
City Council
Office of the City Manager
Finance Support Services
Legal
City Clerk
Public Safety
Community Development
Community Services
Non - Departmental
37,844 $ 73,489 $ 74,774 $ 74,774
92,581 334,693 401,188 401,188
76,305 4t8,071 519,171 519,171
100,107 : 54,500 155,000 205,000
25,098 123,499 139,486 139,466
7,988 3,273,842 4,100,720 4,100,720
38,245 1,192,640 1,268,775 1,268,775
176,795 1,095,211 1,306,902 1,306,902
107,988 540,000 516,179 516,179,
Budget 1997198 Page 1
Capital Outlay
City Council 15,740 1,000 0 0
Office of the City Manager 18,189 3,500 9,000 9,000
Finance Support Services 22,484 343,000 115,000 1t6,000
Legal 0 0 0 0
City Clerk 8,565 20,00o 0 0
Public Safety 7,673 1,719,000 579,980 579,980
Community Development 28,951 79,500 5,000 5,000
Community Services 14,595 2,194,000 3,699,150 3,699,150
Non - Departmental 44,690 10,050,000 8,200,000 8,200,000
CIP Reserve 165,500 2,499,349 3,787,687 3,737,687
Non - Departmental:
Debt Service
0 1,004,000 900,000 900,000
Page 2
Budget 1997198
CITY OF AVENTURA
1997~98
OPERATING & CAPITAL OUTLAY
1000/2999 Personal Services 229,445 3,083,950 5,162,392 5,162,392
3000/3999 Contractual Services 180,132 2,922,500 1,665,956 1,665,955
4000/4999 Other Charges/Svcs 202,960 910,480 1,319,503 1,319,503
5000/5399 Commodities 27,824 171,215 205,565 205,565
5400/6999 Other Operating Expenses 22,590 117,800 128,780 178,780
TOTAL OPERATING EXPENSES
$ 662,$51 $ 7,205,945 $ 81482~195 $ 8,532,195
6000/6999 Capital Outlay 323,387 16,909,349 16,395,817 16,345,817
7000/7999 Debt Service 0 1,004,000 900,000 900,000
TOTALEXPENDITURES
COMPARATIVE PERSONNEL SUMMARY
t995/96 1996/97 t997/98
City Council 7 7 7
Office of the City Manager 4 4 5
Finance Support Services 4 7 8
Legal 0 0 0
City Clerk 1 2 2
Public Safety 2 61 69
Community Development 3 10 ~ 0
Community Services 2 5 7
Total Employees
23 96 t08
Budget 1997/98 Page 3
GENERAL FUND
CITY OF AVENTURA
GENERAL FUND - 01
SUMMARY OF BUDGET
1997198
OPERATING & CAPITAL OUTLAY
FUND DESCRIPTION
The General Fund is used to account for resources and expenditures that are available for the
genera operations of city government functions.
Current Revenues $
Transfers
Carryover
TOTAL REVENUES
REVENUE PROJECTIONS
1995/96 '199=o/97 t997/98 '1997198
ACTUAL APPROVED CITY MANAGER CITy COUNCIL
REVENUES
3,968,785 $ 10,717,941 $ 12,100,396 $ 12,100,396
0 354,353 581,500 581,500
0 2,907,000 2,900,000 2,900,000
EXPENDITURES
1995/96 t996/97 1997198 1997198
Operating Expenditures:
City Council $ 37,844 $ 73,489 $ 74,774 $ 74,774
Office of the City Manager 92,581 334,693 401,188 401,188
Finance Support Services 76,305 4t8,071 519,171 519,t71
Legal 100,107 154,600 155,000 205,000
City Clerk 25,098 123,499 t39,486 139,486
Public Safety 7,988 3,272,842 4,099,720 4,099,720
Community Development 38,245 t,192,640 1,268,775 1,268,775
Community Services 176,795 1,095,2tl 1,306,902 1,306,902
Non - Departmental 107,988 540,000 516,179 5t6,t79
Page 4
Budget 1997~98
Capital Outlay
City Council 15,740 1,000 0 0
Office of the City Manager 18,189 3,500 9,000 9,000
Finance Support Services 22,484 343,000 115,000 115,000
Legal 0 0 0
City Clerk 5,565 20,000 0 0
Public Safety 7,673 1,589,000 421,980 421,980
Community Development 28,951 79,500 5,000 5,000
Community Services 14,595 2,194,000 2,407,150 2,407,150
Non - Departmental 44,690 50,000 400,000 400,000
ClP Reserve 165,500 2,494,349 3,742,571 3,692,571
Page 5
Budget 1997~98
CITY OF AVENTURA
CATEGORY SUMMARY
1997/98
REVENUE PROJECTIONS
3100001319999 Locally Levied Taxes 3,767,199 8,302,546 9,427,000 9,427,000
320000/329999 Licenses & Permits 1,904 1,270,000 1,200,000 1,200,000
330000~339999 Intergovernmental Rev. 182,390 1,009,396 1,130,396 1,130,396
340000/349999 Charges for Services 625 25,000 60,000 60,000
350000/359999 Fines & Forfeitures 0 36,000 39,000 39,000
360000/369999 Misc. Revenues 16,667 75,000 244,000 244,000
380000/389999 Transfer from Funds 0 364,353 681,600 581,500
399900/399999 Fund Balance 0 2,907,000 2,900,000 2,900,000
TOTAL AVAILABLE GENERAL FUND
EXPENDITURES
100012999 Personal Services 229,445 3,083,960 5,162,392 5,162,392
3000/3999 Contractual Services 180,132 2,922,500 1,666,960 1,665,956
4000/4999 Other Charges/Svcs 202,960 910,480 1,319,503 1,319,503
5000/5399 Commodities 27,824 171,215 205,565 206,665
540015999 Other Operating Expenses 22,590 116,800 127,780 177,780
TOT~ OPERATING EXPENSES
662i9Sl $ 7i2~4~ $ 8~81,19~ $ 8;531,195
6000/6999 Capital Outlay 323,387 6,774,349 7,100,701 7,050,701
TOTAL EXPENDiTuRES
$ 685,338 $ 13~979,294 $ 15~581~896 $ 15i$81,896
Budget 1997198 Page 6
REVENUE
ESTIMATES
CiTY OF AVENTURA
GENERAL FUND - 01
REVENUE PROJECTIONS
t 997/98
REVENUE 1995/96 1995/97 1997198 1997198
ACTUAL ~PROVED Ci'FYMANAGER C~COUNCIL
ACCOUNT RE~V, ENUE BUDGET PRoPOSAl. Ap~OVAL,
Locally Levied Taxes 1-9
311100 Ad Valorem Taxes-Current $ $ 5,511,545 $ 5,860,000 $ 5,860,000
311200 Ad Valorem Taxes-Delinq uent 0 1,000 10,000 10,000
311300 interim Services Fee 0 0 0 0
313100 Franchise Fee-Electric 0 0 500,000 500,000
313200 Franchise Fee.Telephone 0 65,000 62,000 62,000
313400 Franchise Fee-Ges 0 30,000 30,000 30,000
313500 Franchise FSe-CATV 24,874 65,000 45,000 45,000
313710 Franchise Fee-Sanitstion 0 150,000 155,000 155,000
313800 Franchise Fee-Towing 0 0 25,000 25,000
314100 Utility Tax-Electric 2,282,357 1,200,000 1,530,000 1,530,000
314220 Utility Tax.Teiecomm unications 9t0,487 900,000 738,000 738,000
314300 Utility Tax-Water 408,257 350,000 397,000 397,000
141,224 30,000 75,000 75,000
314400 Utility Tax-Gas
SUBTOTAL ~i~67i~
Licenses & Permits 2-9
321100 City Occupational Licenses
322100 Building Permits
329100 Engineering Permits
SUBTOTAL
!nterqovernmental Revenues 3-9
331245 Federal Grants
334795 State Grants
335110 Cigarette Tax
335120 Stata Revenue Sharing
335150 Alcoholic Beverage License
335180 Half Cent Sales Tax
335492 Fuel Tax Refund
338200 County Occupational Licenses
SUBTOTAL
385,000 418,000 418,000
880,000 780,000 780,000
1,904 5,000 2,000 2,000
46,881
135,509
7,396 7,396 7,396
0 40,000 40,000
17,000 18,000 18,000
t35,000 140,000 140,000
10.000 10,000 10,000
780,000 855,000 855,000
0 0 0
0 60,000 60,000 60,000
Page 7
Budget 1997~98
341200
341900
342130
345100
342110
349000
Charqes For Services 4-9
Development Review Fees
Election Filing Fees
Alarm Permit Fees
Rec/Cultural Events
Police Detail Billing
Other Charges For Service
SUBTOTAL
0 25,000 28,000 28,000
0 0 0 0
0 0 0 0
625 0 20,000 20,000
0 0 10,000 10,000
0 0 2,000 2,000
351100
354000
Fines & Forfeitures 5-9
County Court Fines
Code Violation Fines
SUBTOTAL
35,000 35,000 35,000
1,000 4,000 4,000
361100
364420
369900
399900
381115
381105
Misc. Revenues6-9
Interest Earnings
Insurance Recoveries
Misc. Revenues
SUBTOTAL
Non-Revenue 8-9
Car~over
Transfers From StormwatsrFund
Transfers From Street Meint. Fund
SUBTOTAL
Total Available General Fund
15,263 75,000 220,000 220,000
0 0 0
1,404 0 24,000 24,000
2,907,000 2,900,000 2,900,000
0 240,500 240,500
0 354,353 341,000 341,000
Budget1997198
Page 8
REVENUE PROJECTION RATIONALE
311100
311200
311300
313200
313400
LOCallY LEVIED TAXES
Ad Valorem Taxes Current - Ad Valorem or property taxes are authorized by Chapter
166, Florida Statutes. The Florida Constitution limits local governments to a
maximum of 10 mills of Ad Valorem taxation. The amount of revenue is based on the
tax rate multiplied by the assessed value of the City which is provided by the County
Property Appraisal Department. The amount is then budgeted at 95% of it's gross
value to allow for prompt payment discounts and other adjustments in accordance
with Florida Statutes. The City's assessed value as [eported by the Property
Appraisal Department is $2,771,785,010. The 1995/96 fiscal year Unincorporated
Municipal Services Area (UMSA) millage was 2.2270. The City's 1996/97 budget
adopted that same rate without increase. The 1997/98 budget again adopts a
millage rate of 2.2270, the third year without an increase. By contrast, the County
adopted a rate of 2.2770 for UMSA in 1996/97 and has proposed a rate of 3.2000
mills for the 1997/98 fiscal year.
Ad Valorem Taxes Delinquent - This revenue source is derived by those taxpayers
who do not pay their taxes by March 31 of any given year. On average the total
revenue received in this category is minimal when compared to the total Ad Valorem
taxes collected.
Franchise Fee-Electric - A city may charge electric companies for the use of its rights
of-way per Florida Statutes 166.021 and 337.401. Metro Dade currently has an
agreement with FPL covering the areas now incorporatea as Pinecrest and
Aventura, as well as the current unincorporated areas of the County. The County
Commission, via an interlocal agreement, has agreed to share these revenues with
Aventura on a 50~50 basis for the 1997198 fiscal year. Thereafter, the City will
receive 100% of the revenues. The amount projected is based on estimates from
comparisons of other cities plus an assumed growth rate of 3.5%.
Franchise Fee-Telephone - A city may charge telephone companies for the use of its
rights-of -way per Florida Statutes 166.021 and 337.401. The fees cannot exceed
1% of gross revenues. The amount projected is based on estimates from
comparisons of other cities plus a growth rate nf 3.5%.
Franchise Fee-Gas - A city may charge gas companies for the use of its rights-of -
way per Florida Statutes 166.021 and 337.401. It is standard practice to enact a 6%
fee on gross revenues. The amount projected is based on estimates from
comparisons of other cities plus a growth rate of 3.5%.
Page 9
Budget 1997198
313500
313710
31380O
314100
314220
314300
314400
Franchise Fee-CATV - Pursuant to federal law local governments may charge cable
companies for the use of their rights-of-way. Such fees from all local governments
cannot exceed 5% of gross revenues. The County advises that they charge 5% in
unincorporated areas and 2% in incorporated areas; cities are free to charge 3% of
gross revenues. The amount projected is based on estimates from comparisons of
other cities, seven months actual collections in 1996/97 plus a growth factor of 3.5%.
Franchise Fee-Sanitation - The City issues solid waste franchises to the private
sector for all areas of the City. In addition a fee of 13% was adopted for the private
companies to utilize the City's rights-of-way. The amount projected is based on
seven months actual collections in 1996/97 plus a growth factor of 3.5%.
Franchise Fee-Towing - The City will be awarding a franchise agreement for towing
services within our corporate limits by the beginning of the 1997/98 fiscal year. The
amount projected is based on estimates from comparisons of other cities.
Utility Tax-Electric - Section 166.231(1)(A), Florida Statutes, authorizes a city to
collect Public Service or Utility Taxes. Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on electricity.
The City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The
projection is based on actual collections for a portion of the 1995/96 fiscal year and
the first seven months of the 1996/97 fiscal year plus a growth rate of 3%.
Utility Tax-Telecommunications - Section 166.231(1)(^), Florida Statues, authorizes
a city to collect Public Service or Utility Taxes. Dade County previously established
by Ordinance utility taxes for unincorporated areas in the amount of 7% on
telecommunications purchases which originate and terminate in the State of Florida.
The City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The
projection is based on actual collections for a portion of the 1995/96 fiscal year and
the first seven months of the 1996/97 fiscal year plus a growth rate of 3%.
Utility Tax-Water - Section 166.231(1) (A), Florida Statues, authorizes a City to
collect Public Service or Utility Taxes. Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on water. The
City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The
projection is based on actual collections for a portion of the 1995/96 fiscal year and
the first seven months of the 1996/97 fiscal year plus a growth rate of 3%.
Utility Tax-Gas - Section 166.231(1) (A), Florida Statues, authorizes a City to collect
Public Service or Utility Taxes. Dade County previously established by Ordinance
utility taxes for unincorporated areas in the amount of 10% on gas and oil. The City
enacted Ordinance 96-03 which mirrored the County's utility tax levies. The
projection is based on actual collections for a portion of the 1995/96 fiscal year and
the first seven months of the 1996/97 fiscal year plus a growth rate of 3%.
Page 10
Budget 1997~98
321100
322100
329100
LICENSES AND PERMITS
City Occupational Licenses -Pursuant to Chapter 205, Florida Statutes, the City has
adopted an ordinance imposing an occupational license tax for the privilege of
engaging in or managing any business, profession or occupation within the City. The
amount budgeted is based on actual collections in the 1996197 fiscal year and
assumes a 3.5% growth rate.
Building Permits - Permits must be issued to any individual or business who performs
construction work within the corporate limits of the City. These permits are issued for
construction, such as plumbing, electrical, structural, mechanical etc. The fees are
set by City Ordinance. The projection includes a decrease of $100,000 from the
1996/97 levels.
En~lineerng Permits - This fee is representative of the costs associated with
regulatory review of the installation of utilities, paving, drainage and right-of-way
renovation/excavation by the City staff. The amount budgeted is based on actual
collections in the 1996/97 fiscal year.
334795
335110
335120
INTERGOVERNMENTAL REVENUES
State Grant - Grant to cover a portion of preparing the City's Comprehensive Plan.
Cigarette Tax - These revenues are derived from the 2 cents additional tax that the
State levies on cigarettes. The amount budgeted is based on actual collections in
the 1996/97 fiscal year and assumes a 3.5% growth rate.
State Revenue Sharing - Revenues received in this category represent base cigarette
tax and 8th cent motor fuel tax which are levied by the State. The portion which
comes from cigarette tax of approximately 67% of the total is deposited to the General
Fund. The remainder is deposited to the Street Maintenance Fund. The amount
budgeted is based on actual collections in the 1996/97 fiscal year and a 3.5% growth
rate.
Page 11
Budget t997198
335150
335180
338200
Alcoholic Beverage Licenses -Various alcoholic beverage license taxes are levied on
manufacturers, distributors, vendors, and sales agents of alcoholic beverage in the
state. The tax is collected by the State and distributed back to the city. The City's
share is approximately 38% of the proceeds of the tax collected within the City.
Half Cent Sales Tax - This revenue source represents one half of the revenue
generated by the additional 1% sales tax which is distributed to counties and cities
based on a population formula. The amount budgeted is based on actual collections
in the 1998/97 fiscal year and a 3.5% growth rate.
County Occupational Licenses - All businesses in the City must have an occupational
license from the County in addition to the City to operate a business within the
corporate limits of the County. A potion of the County's revenues are remitted to the
City. No increase is projected over the 1996197 levels.
CHARGES FOR SERVICES
341200
345100
342110
349000
Development Review Fees -These are fees charged to developers for costs
associated with the interdepartmental review of new development proposals such as
site plans and plats.
Recreation/Cultural Events - This is the amount paid by City residents to participate in
various trips and events sponsored by the City. The revenues are offset by an
expenditure account in the Community Services Department.
Police Detail Billing - This is the amounts billed to private entitles for use of City police
officers on special details benefiting that business. The revenues are offset by an
account in the Police Department.
Other Charges for Services - Charges for services not otherwise classified.
351100
354000
FINES & FORFEITURES
County Court Fines -The City will receive a portion of the revenues resulting from
traffic enforcement activities. The trend for this revenue is uncertain.
Code Violation Fines - Revenues in this category are generated when the owner of
property within the corporate limits of the City violates a City code. Based on
increased code enforcement activities, this revenue source is expected to increase.
Page 12
Budget 1997~98
361100
369900
MISC. REVENUES
Interest Earnings - Investment practices are maintained to allow for 100% of available
funds to be invested at all times. Determining factors in forecasting revenue for this
line item are the anticipated interest rate and pooled dollars available for investment.
Miscellaneous Revenues - Any other revenues not otherwise classified.
399900
381115
381105
NON - REVENUE
Carryover -This amount is derived by a comparison of all of the anticipated revenues
for the current period to all of the anticipated expenditures for the current period. The
excess of revenues over expenditures represents the carryover amount.
Transfer from Stormwater Fund - This represents reimbursement to the General Fund
to cover administrative and operating expenses relating to the Stormwater Drainage
system of the City.
Transfer from Street .Maint. Fund - This represents reimbursement to the General
Fund to cover administrative and operating expenses relating to the Street
Maintenance functions.
Page 13
Budget 1997198
CITY COUNCIL
CITY OF AVENTURA
CITY COUNCIL
1997/98
DEPARTMENT DESCRIPTION
The City Council is the community's legislative body which acts as the decision-makinG entity
that establishes policies and ordinances to meet the needs of the community on a proactive
basis. The City Council is committed to providing the best possible professional Government and
the delivery of quality service levels that reflect community priorities and maintain the quality of
life for all residents.
CODE NO. cATEGORY RECAP
1995~96 19961S7 1997;98 1997199
AcTU~ APPROVED CITy MANAGER CiTy COUNCIL
EXpENDITI~q~E BUDGET PROPOSAL APPROVAL
1000/2999
3000~3999
400014999
500015399
540015499
Personal Services $ 13,994 $ 27,989 $ 28,174 $ 28,174
Contractual Services
Other Charges & Services 13,714 24,500 24,500 24,500
Commodities 3,532 3,500 4,600 4,600
Other Operating Expenses 6,604 17!500 !~500 ....... ~7 500
Position No,
PERSONNEL ALLOCATION SUMMARY
Position Title 1995/96
1996197 1997198
0101 Mayor
0102 Council member
0103 Council member
0104 Council member
0105 Council member
0t06 Council member
0107 Council member
Total
I I 1
I I 1
1 I 1
I I 1
I I 1
I I 1
I I 1
7 7 7
Page 14
Budg~ 1997198
CITY OF AVENTURA
CITY COUNCIL
1997198
BUDGETARY ACCOUNT SUMMARY
01-01-511
1-10-1200
1-10-21 O0
1-10-2400
PERSONAL SERVICES
Council Salaries 13,000 26,000 26,000 26,000
FICA 994 1,989 1,989 1,989
Worker's Compensation 0 0 185 185
340-4030
3-40-4100
3-40-4910
OTHER CHARGES & SERVICES
Legislative Expenses t2,275 24,500 24,500 24,500
Communication Services 12 0 0 0
Advertising 1,427 0 0 0
3-50-5100
3-50-5290
3-54-5410
3-54-5420
COMMODITIES
Office Supplies 2,779 1,500 2,100 2,t00
Other Operating Supplies 753 2,000 2,500 2,500
OTHER OPERATING EXPENSES
Subscriptions & Memberships 1,669 5,500 5,500 5,500
Conferences & Seminam 4,935 12,000 12,000 12,000
Budget 1997~98
Page 15
4030
5410
5420
CITY COUNCIL
~BUDGETJUSTIFICATIONS
Legislative Expense - This account represents the $3,500 established per
Councilmember to offset expenses incurred in the performance of their official
duties.
Subscriptions & Memberships - The following
funding:
National League of Cities
Florida League of Cities
Dade County League of Cities
memberships are included for
Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in local government.
Florida League of Cities
National League of Cities
Miscellaneous Seminars
Budget 1997198
Page 16
OFFICE OF THE
CITY MANAGER
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
1997/98
r EpA *rM,=m- DESCRm ION
IDevelop a City government structure that represents the needs of the community and provides
,quality services in an efficient, businesslike and professional manner. Responsible for the
overall management of all functions and activities of the City's operations, preparation of annual
budget and ensures the proper implementation of policies and ordinances adopted by the City
Council. Provides recommendations and solutions to community concerns. Utilizes customer
service focus process to respond to citizen requests.
oBJECT ACTUAL
CODE NO. CATEGORY RECAP EXPENDITURE BUDGET PROPOSAL APPROVAL
1000/2999 Personal Services 79,377 261,443 322,488 322,488
3000~3999 Contractual Services 30,000 31,000 31,000
400014999 Other Charges & Services 5,261 37,600 40,800 40,800
5000/5399 Commodities 1,34t 1,750 2,200 2,200
5400/5499 Other Operating Expenses 6,602 3,900 4,700 4,700
Position No
Position Title
PERSONNEL ALLOCATION suMMARY
1995196 1996197 1997198
0501 City Manager
0502 Secretary to City Manager
0503 Administrative Asst. to City Mgr.
0504 Receptio nis'dln fo rmatio n Clerk
0505 Capital Projects Manager
Total
4 4 5
Budget 1997198
Page 17
Office of the City Manager
Organization Chart
City Manager
City Manager's
Secretary
Capital Projects
Manager
Administrative
Assistant to City
Manager
Receptionist/
Information Clerk
Budget 1997~98
Page 18
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
1997/98
oBJECTIvES
1. Provide completed reports and recommendations on a timely basis upon which the City
Council can make policy decisions.
2. Prepare and submit budget to the City Council by July 15th of each year.
3. Oversee customer service functions by all Departments to ensure timely response or
resolution of citizen requests.
4. Coordinate, control and monitor the activities of all City Departments and operations.
5. Interact with community organizations and associations to increase public awareness ot
City's various programs, facilities and services.
6. Update five year Capital Improvement Program document and submit to the City Council by
May of each year.
7. Effectively administer the budget priorities and goals established by the City Council.
8. Continue to host Community Oriented Police Briefings comprised of condominium and
business representatives to interact with Police Department.
9. Coordinate the design and construction of the Government Center/Police Station -
10. Oversee and coordinate capital projects.
11. Issue newsletters and annual report to the public.
12. Supervise capital budget projects and the implementation of new services.
PERFORM~E WORKLOAD INDICATORS
ESTIMATED
1996197
Citizen Requests & Inquires
100
PROJECTED
1997198
115
Council Requests
Community Meetings Attended
Agenda Back up Items Prepared
No. of Newletters & Reports Issued
Annual Budget & CIP Prepared
Quarterly Progress Reports
Capital Projects Oversight
Capital Projects Completed
75 75
28 35
200 200
5 5
2 2
4 4
0 21
2 21
Page 19
Budget 1997198
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
1997~98
BUDGETARY ACCOUNT SUMMARY
01-05-5t 2
1995/96 1996~97
EXPENDrrURE BUDGET
1997198 1997198
PROPOSAL APPROVAL
t-10-1200
1-10-2100
1-10-2200
1-t0-2300
1-10-2400
PERSONAL SERVICES
Employee Salaries $ 59,214 $ 200,712 $ 248,242 $ 248,242
FICA 4,636 9,149 18,990 18,990
Pension 12,080 30,716 36,567 36,567
Health, Life & Disability 3,447 19,441 15,719 15,719
Worker's Compensation 0 1,425 2,970 2,970
3-30-3170
CONTRACTUAL SERVICES
Lobbyist Services
0 30,000 31,000 31,000
3-40-4000
3-40.4040
3-40~4041
3-40-41 O0
3-40-4650
3-40-4700
3-50-5100
3-50-5120
OTHER CHARGES & SERVICES
Travel & Per Diem 429 1,300 2,000 2,000
Administrative Expenses 278 600 600 600
Car Allowance 1,877 6,000 6,000 6,000
Communication Services 489 1,700 1,700 1,700
R & M - Office 0 0 0 0
Printing~Newsletter 2,188 28,000 30,500 30,500
COMMODITIES
Office Supplies 1,341 1,000 1,400 1,400
Computer Operating Supplies 0 750 800 800
Page 20
Budget 1997198
3-54-5410
3-54-5420
3-54-5500
3-54-5900
OTHER OPERATING EXPENSES
Subscriptions & Memberships 1,004 2,000 2,000 2,000
Conferences & Seminars 2,044 1,700 2,500 2,500
City Seal,Logo Contest 2,024 0 0 0
Contingency 1,530 200 200 200
Page 21
Budget 1997~98
3170
4700
5410
542O
OFFICE OF THE CITY MANAGER
BUDGET JUSTIFICATIONS
Lobbyist Services - Costs associated with retaining a professional lobbyist to foster
the City's position at the state and county level.
Printinq/Newsletter - Represents the cost of printing various documents, informational
newsletters and annual report to the residents,
Subscriptions & Memberships - This line item is used to fund memberships with
professional organizations and subscriptions.
Florida City & County Manager's Association
International City Management Association
American Planning Association
Government Finance Officers Association
American Society of Public Administration
Miscellaneous subscriptions
Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of City Management and
local government.
Florida City & County Manager's Association
International City Management Association
Florida League of Cities
National League of Cities
Miscellaneous Management Seminars
Page 22
Budget 1997~98
FINANCE
SUPPORT
SERVICES
CITY OF AVENTURA
FINANCE SUPPORT SERVICES
1997/98
~- DEPARTMENT DEscRIPTION
To provide overall financial and support services to the Organization which includes accounting,I
cash management, purchasing, risk management, information management, financial planning,I
- budgetary control and personnel functions. I
i995/96 1996197 1997i98 1997/98
CODE NO, CATEGORY RECAP EXPENDITURE
BUDGET PROPOSAL
APPROVAL
100012999 Pemonal Services 53,338 321,571 405,702 405,702
300013999 Contractual Services 9o4 54,00o 18,955 18,955
400014999 Other Charges & Services 11,096 28,600 65,184 65,184
500015399 Commodities 10,423 9,000 20,000 20,000
540015499 Other Operating Expenses 544 4,900 9,330 9,330
Position No
PERSONNEL ALLOCATION SUMMARY
Position Title 1995/96
1996197 1997/98
1001 Finance Support Services Dir.
1002 Executive Assistant
1003 Accountant/Bookkeeper
1004 Human Resources/Training Specialist
1005 Purchasing Technician
1006 Information System Tech.
1007 Information System Tech.
100~ Customer Service Rep.
Total
4 7 8
Page 23
Budget 1997~98
Accounting
Finance Support Services Department
Organization Chart
Customer Service
Representative
Director of
Finance Support
Services
Exe~ve Asdstant
Purchasing
Human Resources
Information Management
Accountant
Purchasing
Technician
jPersonnel Technician
(2) Information
System Technicians
Page 24
Budget 1997198
CITY OF AVENTURA
FINANCE SUPPORT SERVICES
1997/98
OBJEcTIVEs
1. Maintain investment practices at 100% of idle funds.
2. Issuance of Comprehensive Annual Financial Report by January 31 of each year.
3. Obtain GFOA Certificate of Achievement.
4. Prepare Purchasing Manual.
5. Establish and maintain computer network for PCs to allow for effective sharing of common
files, schedules and E-mail.
6. Establish automated purchase requisition/purchase order process to allow data entry by
departments.
7. Process all approved invoices within ten working days.
8. Establish effective personnel system to allow for timely recruitment and hiring of employees.
9. Implement a central computer system that serves the information management needs of all
departments.
10. Process bi-weekly payroll and associated reports.
11. Prepare necessary budgetary reports on a monthly basis.
12. Maintain insurance coverage at appropriate levels.
ESTIMATED
1996197
Dollar value of investments and interest earnings
0
PROJECTED
0
Issuance of Annual Financial Report
Obtainment of GFOA Certificate of Achievement
- Purchasing Manual Prepared
Computer Network Established
implementation of Automated purchase system
- % of Checks Written Within 10 Days of Invoice Date
Number of New Hires
Number of Application Modules Implemented
-- Number of Work Stations Supported
I~lobile Units Installed
_ Number of Budgetary Reports Issued
Annual Review of Insurance Coverage
1
0
0
1
0
90
95
0
50
0
12
1
1
1
1
1
1
95
11
12
65
2O
12
1
Budget 1997198
Page 25
FINANCE SUPPORT SERVICES
1997~98
BUDGETARY ACCOUNT SUMMARY
01-10-5t3
199,~ 1996m? 19~?~98 1997198
1-10-1200
1-10-1400
1-10-2100
1-10-2200
1-10-2300
1-10-2400
1-10-2500
PERSONAL SERVICES
Employee Salaries 40,944 241,296 308,954 308,954
Overtime 0 500 450 450
FICA 2,903 18,459 23,635 23,635
Pension 5,772 28,955 37,075 37,075
Health, Life & Disability 3,719 28,148 30,894 30,894
Worker's Compensation 0 1,713 2,t94 2,194
Unemployment 0 2,500 2,500 2,500
3-30-3131
3-30-3125
3-30-3130
3-30-3140
3-30-3f 80
3-30-3190
3-30-3200
3-40.4000
3-40-404t
3-40.-4650
3-40-4700
3-40-49t 0
3-40-4990
CONTRACTUAL SERVICES
Payroll Services 0 6,000 0 0
Financial Advisor 0 5,000 0 0
Computer Programmer 0 10,000 1,000 1,000
Background-New Employees 600 1,000 500 500
Medical Exams-New Employees 304 16,000 1,455 t ,455
Prof. Services 0 0 1,000 1,000
Prof. Services - Auditor 0 16,000 15,000 15,000
QTHER CHARGES & SERVICES
Travel & Per Diem 4 6,200 5,600 5,600
Car Allowance 0 2,400 3,600 3,600
R&M- Office Equipment 0 0 38,084 38,084
Printing & Binding 5,118 5,000 4,000 4,000
Advertising 5,974 15,000 13,000 13,000
Other Currant Charges 0 0 900 900
Page 26
Budget1997198
3-50-5100
3-50-5120
3-50-5290
3-54-5410
3-54-5420
3-54-5450
3-54-5900
COMMODITIES
Office Supplies 9,923 3,000 5,000 5,000
Computer Operating Supplies 500 5,000 14,000 14,000
Other Operating Supplies 0 1,000 1,000 1,000
OTHER OPERATING EXPENSES
Subscriptions & Membsmhipe 531 1,100 1,680 1,680
Conferences & Seminam 0 2,400 1,650 1,650
Training 0 1,200 5,000 5,000
Contingency 13 200 t ,000 1,000
Budget 1997198
Page 27
1400
2400
3130
3140
3180
3190
3200
4650
4910
5410
FINANCE SUPPORT SERVICES
BUDGET JUSTIFICATIONS
Overtime - Represents the amounts paid employees for hours worked beyond the
normal work week during periods of unusually high activity in the Department.
Unemployment Compensation Represents reimbursement to the state for
unemployment compensation claims for all Departments.
Computer Programmer -Cost of outside programmer to assist with installation of mini-
computer and coordination of computer network.
Back.qround New Employees - Provides funding for new employee background
checks.
Medical Exams New Employees - Provides funding for drug tests, physicals exams
and other required tests for new employees.
Other Professional Services - Includes amounts paid to temporary employment
agencies during major vacancies or unpaid leave of absence by employees.
Professional Services Auditor - Represents the estimated cost of an audit firm
performing the City's year end financial audit.
R & M Office Equipment - Includes maintenance and support of the IBM AS 400 and
software and equipment purchased from HTE.
Advertising - Includes the costs of advertising for all employment positions in all
Departments, notices of bids and RFPs.
Subscriptions & Memberships - This line item is used to fund memberships with
professional organizations and subscriptions.
Government Finance Officer Association
Florida Government Finance Officer Association
Dade/Broward Government Finance Officer Association
Florida Institute of CPA's
International Personnel Manager Association
Florida Personnel Managers Association
Florida Government Purchasing Association
Information Systems Memberships
Miscellaneous subscriptions
Page 28
Budget 1997198
5420
Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of local government finance
and personnel as follows:
National/State Government Finance Officer Association
Florida Government Purchasing Association
Florida Personnel Managers Association
Computer Seminars
Other Educational Seminars
Budget1997198 Page 29
LEGAL
CITY OF AVENTURA
LEGAL
1997198
DEPARTMENT DESCRIPTION
To provide legal support and advice to the City Council, City Manager, Department DirectorsI
and advisory boards on all legal issues affecting the City. The City obtains services on a~
contractual basis.
I
~EcT
CODE NO, CATEGORY RECAP
1995/96 1996/97 ~1997198 1997198
ACTUAE APpROvED ClTY MANAGER CITY couNCIL
EXPENDITURE BUDGET pROPOSAL APPROVAL
1006/2999
3000~3999
400014999
500015399
5406/5499
Personal Services $ $ $ $
Contractual Services 100,107 152,500 t53,000 153,000
Other Charges & Services
Commodities
Other Operating Expenses 2,000 2,000 52,000
Page 30
Budge~ 1997198
CITY OF AVENTURA
CITY ATTORNEY
'1997198
OBJECTIVES
'1. Ensure that the various rules, laws and requirements of state, local
governments are understood and followed by the City.
2. Review and preparation of contracts, ordinances and resolutions.
3. Represent the City in litigation matters.
4. Provide legal support services to the City Council, staff and City Boards.
5. Assist the City Manager with the various government startup requirements.
and federal
- INDIcATORs
1. Positive compliance with all rules and regulations.
2. Number of documents prepared.
3. Litigation is avoided or concluded to the City's satisfaction.
4. Number of meetings attended.
5. Quarterly reports.
Budget 1997~98
Page
CITY OF AVENTURA
LEGAL
1997/98
BUDGETARY ACCOUNT SUMMARY
01-06-514
1995/96 1996/97
1997/98 1997/98
3-30-3120
3-30-3121
3-30-3300
Contractual Services
Prof. Services - Legal 81,490 150,000 150,000 150,000
Charter Commission 16,399 0 0 0
Court Costs & Fees 2,218 2,500 3,000 3,000
3-54-5900
OTHER OPERATING EXPENSES
Contingency
0 2,000 2,000 52,000
Budget1997198
Page 32
3120
LEGAL
BUDGETJUSTIFICATIONS
Professional Services Le,qal - Represents the estimated cost of maintaining the
contracted City Attorney arrangement with the firm of Weiss Serota & Helfman to
perform legal services required by the City Council and City Manager.
Budget 1997~98
Page 33
CITY CLERK'S
OFFICE
CITY OF AVENTURA
CITY CLERK'S OFFICE
1997/98
DEPARTMENT DESCRIPTION
TO record and maintain an accurate record of the official actions of the City Council andI
Advisory Boards. Provide clerical support to the City Council and serve as the local election~
supervisor. Provide notice of all required meetings and maintain the official records of the City.~
IAssist City Manager's Office with special projects.
CODE NO. CATEGORY RECAP
~995/96 1996/97 t997/98 1997t98
EXPENDITURE BUDGET PROPOSAL APPROVAL
1000/2999 Pemonal Services $ 14,663 $ 74,999 $ 88,346 $ 88,346
300013999 Contractual Services
4000/4999 Other Charges & Services 6,971 39,000 43,140 43,140
5000/5399 Commodities 3,076 5,500 5,500 5,500
540015499 Other Operating Expenses 398 4,000 2,500 2,500
Position No,
PERSONNEL ALLocATIoN SUMMARY
Position Title 1995196
1996197 1997198
0801 City Clerk
0802 Clerk Typist
Total
I 2 2
Page34
Budget1997198
Budget 1997198
City Clerk's Office
Organization Chart
City Clerk
Clerk Typist
Page 35
CITY OF AVENTURA
CITY CLERK'S OFFICE
1997/98
OBJECTIVES
1. To maintain accurate minutes of the proceedings of the City Council and Advisory Boards.
2. To publish and post public notices as required by law.
3. To maintain custody of City records and coordinate the storage, maintenance and retention
of said records.
4. To provide clerical support to the City Councilmembers.
5. To administer the publication of the Code Book, supplements and indexing of City Council
minutes.
6. Conduct municipal elections in accordance with city, county and state laws.
7. To establish and coordinate the City's records management program in compliance with
state laws.
8. To assist in the preparation and distribution of agenda packages.
9. To schedule Code Enforcement Hearings and provide clerical support to Special Master.
PERFORMANCE WORKLOAD INDICATORS
ESTIMATED PROJECTED
.1996/97 '1997/98
No. of Sets of Minutes Prepared
No. of Public Notices Prepared
No. of Legal Advertisements Published
No. of Ordinances Drafted
No. of Resolutions Drafted
No. of Lien Requests Responded To
No. of Welcome Letters Prepared
No. of Agenda Packages Prepared/Distributed
No. of Code Enforcement Hearings Scheduled
67 72
70 50
40 50
12 10
20 25
300 350
500 600
30 32
8 12
Page 36
Budget 1997~98
CITY OF AVENTURA
CITY CLERK'S OFFICE
1997/98
BUDGETARY ACCOUNT SUMMARY
01-08-519
1995/96 1996/97
1997198
PERSONAL SERVICES
1-10-1200 Employee Salaries $ 12,767 $ 56,463 67,331 67,331
1-10-1400 Overtime 0 0 0 0
1-10-2100 FICA 922 4,319 5,151 5,151
1-10-2200 Pension 727 6,776 8,080 8,080
1-10-2300 Health, Life & Disability 237 7,040 7,306 7,306
1-10-2400 Worker's Compensation 0 401 478 478
OTHER CHARGES & SERVICES
3-40-4000 Travel & Per Diem 0 0 1,500 1,500
3-40-4041 Car Allowance 0 0 2,400 2,400
3-40-4700 Printing & Binding 1,829 3,000 3,000 3,000
3-40-4730 Microfilm/Records Retention 0 2,000 2,240 2,240
3-40-4740 Ordinance Codification 0 3,000 3,000 3,000
3-40-4750 Indexing Minutes 0 1,000 1,000 1,000
3-40-4910 Legal Advertising 5,142 30,000 30,000 30,000
3-50-5100
3-50-5120
3-50-5290
3-54-5410
3-54-5420
3-54-5450
3-54-5900
COMMODITIES
Office S upplies 2,802 1,500 1,500 1,500
Computer Operating Supplies 0 3,000 3,000 3,000
Other Operating Supplies 274 t,000 1,000 1,000
OTHER OPERATING EXPENSES
Subscriptions & Memberships 398 1,500 400 400
Conferences & Seminars 0 1,500 1,500 1,500
Training 0 1,000 500 500
Contingency 0 0 100 100
Page 37
Budget1997198
4000
4730
4740
475O
4910
5410
CITY CLERK
BUDGET JUSTIFICATIONS
Travel & Per Diem - Provides for attendance at the International Institute of
Municipal Clerks Conference and the Florida Association of City Clerks Conference.
Microfilm/Records Retention - Costs associated with line item are for the preparation
of records for microfilming, image retention to establish records management
program.
Ordinance Codification - Costs associated with the official codification of City
Ordinances.
Indexing Minutes - Costs associated with this line item provide for indexing of the
minutes of the City Council Meetings.
Legal Advertising - Costs incurred to satisfy legal requirements of State Statutes and
City Code.
Subscription & Memberships - This line item is used to fund memberships with
professional organizations and subscriptions.
Florida Association of City Clerks
International Institute of Municipal Clerks
Dade County Municipal Clerks Association
Budget 1997/98
Page 38
PUBLIC SAFETY
CITY OF AVENTURA
PUBLIC SAFETY
1997/98
DEPARTMENT DEscRiPTION
To provide a professional, full service, community oriented Police Department. Respond to all
calls for service in a timely and professional manner. Ensure that all crimes are thoroughly
investigated and those who are arrested are successfully prosecuted. Interact with the
community and create partnerships that enhance law enforcement, crime prevention and quality
of life issues.
1995/96 1996/97 1997/98 1997/98
OBJECT ACTu~ APPROVED CITy MANAGER CI~ COUNCIL
CODE NO. CATEGORY RECAP EXPENDITURE BUDGET PROPOSAL APPROVAL
100012999 Personal Services $ 7,665 $ 1,730,377 $ 3,519,455 $ 3,519,455
3000/3999 Contractual Services 1,321,000 17,500 17,500
400014999 Other Charges & Services 53,000 370,500 370,500
5000/5399 Commodities 323 119,965 t41,265 141,265
5400/5499 Other Operating Expenses 45,500 51,000 51,000
Position No,
PERSONNEL ALLOCATION SUMMARY
Position Title 1995/96
1996~97 t 997~98
2001 Police Chief i I 1
2002 Executive Assistant 1 i 1
2003 Deputy Chief of Police o 1 1
2004 2006 Lieutenants 0 2 2
2005 Commander 0 I 1
2007-2010 Sergeant 0 4 4
2011-2036 Police Officers 0 26 26
2037 Crime Scene Tech 0 I 1
2038-2042 Police Service Aides o s 5
2043-2046 Detectives 0 4 4
2047 Corn Poi/Crime Prey Off 0 I 1
2048 Records Clerk o t 1
2049 Administrative Asst. 0 I 1
2050-2056 Dispatchers o 7 7
Page 39
Budget 1997198
2057-206t
2062-2066
2067-2068
2069
Police Officers
Police Officem
Administrative Asst.
Crime Scene Tech
Total
Page 40
0 5 5
0 0 5
0 0 2
0 0 1
2 61 69
Budget 1997198
Public Safety Department
Organization Chart
Administrative
A~stant
Police Chief
Deputy Chief
Uniferm Patrol
Special Services
Administrative Services
1 Lieutenant
3 sergents
32 Police Officers
5 Police Service Ndes
1 Administrative Asst.
1 Lieutenant
1 Sergeant
$ Detectives
3 Community Patrol
1 Crime Prevent. Officer
1 Crime Scene
1 Administrative Asst.
1 Commander
1 Records Clerk
7 Dispatchers
Page 41
Budget 1997198
CITY OF AVENTURA
PUBLIC SAF~ DEPARTMENT
1996/97
OBJECTIVES
1. Computerization of dispatch, records and report writing functions.
2. Substanially comply with the requirements for National Accreditation.
3. Staff all positions for greater visibility and implement specialty units.
4. Implement a Marine Patrol Unit.
5. Implement a Canine Unit.
6. Expansion of Community Policing and Bicycle Patrols.
7. Expansion of community programs, crime watch, citizens mobile patrol, civilian police
academy and volunteer programs.
8. Provide support in the design and construction of the new police facilities.
9. Puchase specialty vehicles to enhance law enforcement services.
10. Hire necessary personnel to staff Department.
1. Establish working relationship with community and business security forces to resolve
~roblems and criminal issues facing the City.
12. Maintain a partnership with the community which ensures that the Police Department is both
~ware and responsive to the concerns and expectations of the community.
PERFORMANCE WORKLOAD INDICATORS
ESTIMATED
1996197
PROJECTED
1997198
Progress Toward Computer Integration
Progress Toward National Accreditation
Personnel Hired
Progress Toward Marine Patrol
Progress Toward K9
Community Police & Bike Patrols
Community Programs
Community Presentations
Community Involvement Activities
Calls for Service
Arrests
Accidents
Citations Issued
Part 1 Crimes Reported
Budget 1997198
Page 42
50%
25%
61
50%
50%
2O%
5
3O
18
9000
850
1700
4200
2500
100%
75%
8
100%
100%
100%
10
50
24
13000
1200
2200
6000
3200
Cases Assigned 1300 1800
Cases Cleared 260 360
Budg~ 1997198
Page 43
CITY OF AVENTURA
PUBLIC SAFETY
1997198
BUDGETARY ACCOUNT SUMMARY
01-20-521
1-10-1200
1-10-1390
1-10-1400
1-10-1410
1-10-1420
1-10-1500
1-10-2100
1-10-2200
1-10-2300
1-10-2400
PERSONAL SERVICES
Employee Salaries $ 6,308 $ 1,108,728 $ 2,369,524 $ 2,369,524
Court Time 0 15,000 30,000 30,000
Overtime 0 75,000 100,000 100,000
Holiday Pay 0 35,000 60,000 60,000
Extra Duty Detail 0 0 17,600 17,600
Police Incentive Pay 0 25,000 35,000 35,000
FICA 478 84,818 182,615 182,615
Pension 757 133,047 286,455 286,455
Health, Life & Disability 122 161,821 257,416 257,416
Worker's Corn peosation 0 91,963 180,844 180,844
3-30-3180
3-30-3192
3~20-3193
Contractual Services
Medical Exams 0 5,000 2,500 2,500
Prof. Services 0 20,000 15,000 15,000
Police Service-Metro Dade 0 1,296,000 0 0
3-40-4000
3-40-4040
3-40-4041
3-40-4042
3-40-4050
3-40-41 O0
3-40-4200
3-40-4300
3-40-44O0
3-40-4420
3-40-4440
OTHER CHARGES & ERVICES
Travel & Per Diem 0 4,000 10,000 10,000
Administrative Expenses 0 1,000 5,000 5,000
CALEA Accreditation 0 0 20,000 20,000
Recruiting & Hiring Expense 0 15,000 7,500 7,500
Investigative Expense 0 2,000 10,000 10,000
Communication Services 0 5,000 80,000 80,000
postage 0 0 5,000 5,000
Utilities 0 0 7,500 7,500
Office Space Lease 0 0 120,000 120,000
Leased Equipment 0 0 40,000 40,000
Copy Machine Costs 0 0 3,000 3,000
Page44
Budget 1997~98
3-40-4610
3-40-4620
3-40-4645
3-40-4700
3-50-61 O0
3-50-5115
3-50-5120
3-50-5220
3-50-5240
3-50-5245
3-50-5266
3-50-5270
3-50-5290
R&M- Vehicles 0 t9,000 25,000 25,000
R&M -Building 0 0 15,000 15,000
R&M- Equipment 0 2,000 15,000 15,000
Printing & Binding 0 5,000 7,500 7,500
COMMODITIES
Office Supplies 323 3,500 8,500 8,500
Byme Grant Match 2,465 2,465 2,465
Computer Operating Supplies 0 3,000 7,500 7,500
Gas & Oil 0 25,000 40,000 40,000
Uniforms 0 45,000 25,000 25,000
Uniform Allowance 0 0 16,800 16,800
Photography 0 5,000 5,000 5,000
Ammunition 0 6,000 6,000 6,000
Operating Supplies 0 30,000 30,000 30,000
3-54-5410
3-54-5420
3-54-5450
3-54-5900
OTHER OPERATING EXPENSES
Subscriptions & Memberships
Conferences & Seminars
Training
0 3,500 3,500 3,500
0 3,000 5,500 5,500
0 40,000 40,000 40,000
Contingency 0 2,000 2,000 2,000
Budget 1997~98
Page 45
1390
1400
1410
1500
3180
3192
4041
4O42
4050
4100
4400
4420
PUBLIC SAFETY
BUDGET JUSTIFICATIONS
Court Time - This line item is used to fund overtime and standby court time.
Overtime - This request reflects anticipated expenditures based on activity and
manpower requirements.
Holiday Pay - This request reflects estimated costs with funding holiday pay for shift
employees.
Police Incentive Pay - This is mandated by the State for rewarding sworn personnel
who have obtained additional education and is based on estimated work force.
Medical Exams - All police officers are required to have a physical exam prior to
employment.
Professional Services Costs associated with obtaining professional police
consulting services to assist in the establishment of the Police Department.
CALEA Accreditation - Costs associated with the Department becoming nationally
accredited with the Commission Accreditation of Law Enforcement Agencies.
Recruiting & Hiring Expenses - Funds have been allocated i.o a~ist the Department
with recruitment of personnel that will meet the high standards of the community.
Investigative Expenses - Costs associated for detectives to complete criminal
investigations.
Communication Services - Costs for pagers, mobile phones, cellular lines for data
transmission, automated vehicle Iocator, computer system communications and
other communication devices.
Leased Equipment - Covers costs for leased eouipment, vehicles and motorcycles.
Office Space Lease - Cost associated with leasing office space for the Police
Station.
Page 46
Budget 1997198
4645
4700
5115
5240
5266
5270
529O
5410
5420
5450
R&M Equipment - Funds allocated to this account will be used for repair and
maintenance of Police Department radios and other equipment.
Printing - Major expenses from this account will be the printing of police reports,
case cards, business cards, forms and stationery, training handouts and arrest
cards.
Byrne Grant Match - Matching fund grant, administered by Metro Dade, and used for
community crime prevention.
Uniforms - This account is used for the initial issuance of all uniforms and
accessories worn by both police and civilian personnel of the Police Department.
Photography - The cost for this account is for film, color print development,
chemicals and photographic paper and photo supplies at crime scenes.
Ammunition - Costs associated with this item are used for annual firearms
qualification, issue ammunition and other ammo related costs.
Operating Supplies - Funds are used for the purchase of batteries, flares, cassette
tapes, first aid supplies, crime scene tape and items used for crime scene
processing.
Subscriptions & Memberships - Costs associated with this line item are subscriptions
to professional journals, training materials used to update employees on changing
laws and procedures within their activity, and membership in professional and
regional law enforcement organizations.
International Association of Chiefs
Dade County Chiefs of Police Association
Florida Police Chiefs Association
FBI National Academy Associates
Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of law enforcement.
Tra ning - Costs associate with maintaining a highly trained and motivated police
force.
Page 47
Budget 1997~98
COMMUNITY
DEVELOPMENT
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
t997/98
DEPARTMENT DESCRIPTION
This Department is responsible for the City's planning, development review, zoning, buildingI
inspections, code and ordinance enforcement, economic development functions and the~
issuance of occupational licenses. The Department is organized to provide "one stop" customer~
service at a centralized location. ~
OBJECT
CODE NO. CATEGORY RECAP
t995/96 1996197
ACTUAL APPROVED
EXPENDrrURE BUDGET
1997/98 t 997/98
CITY MANAGER CITY COUNCIL
PROPOSAL APPROVAL
1000/2999 Personal Services $ 27,520 $ 400,060 $ 454,275 $ 454,275
300013999 Contractual Services 1,330 740,000 760,000 760,000
4000/4999 Other Charges & Services 2,914 25,580 25,000 25,000
5000~5399 Commodities 4,847 18,500 19,000 19,000
540015499 Other Operating Expenses 1,634 8,500 10,500 10,500
Position No Position Title
PERSONNEL ALLOC. ATION SUMMARY
1995/96
1996197 1997/98
4001 Director of Community Development I 1 1
4002 Code Compliance Officer I I 1
4003 Assistant Planner I I 1
4004 Executive Assistant o I 1
4005 Building Official 0 t
4006 Planner o I 1
4007 Customer Service Rep I o I 1
4008 Clerk Typist o 1 1
4009 Code Compliance Officer 0 I 1
4010 Customer Service Rep II o I I
Total
Page 48
Budget 1997198
Planning
Community Development Department
Organization Chart
Director of
Community
Development
Building Inspection
Executive
Assistant
Code Enforcement
Planner
Assistant Planner
Chief Building Official
Contractual Building
nspecflon Services
Code Compliance
Officer (2)
Clerk Typist
Customer Service
Rep II
Customer Service
Rep I
Page 49
Budget 1997198
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
1997/98
o Ec s
1, Provide customer focus technical assistance to the community.
2. Utilize and maintain the GIS for planning and public information.
3. Provide staff support for the Planning Advisory Board.
Maintain a privatized Building Division.
5. Provide a draft Comprehensive Plan to the City Council by June 15, 1998.
6. Begin preparation of Land Development Code.
7. Explore the feasibility of incorporating citizen involvement into Code Compliance.
PERFORMANCE WORKLOAD INDICATORS
ESTIMATED
1996/97
PROJECTED
1997/98
No. of Occupational Licenses Issued
No. of Code Notice of Violations Issued
No. of Special Master Hearings
No. of Building Permits Issued
No. of Building Inpections Performed
No. of Land Development Petitions Processed
No. of Variance Requests Processed
No. of Site Plans Reviewed
% of Inspections Performed 24 hours of Request
% of all Plan Review Conducted Within 10 Days
1600
225
4
1000
2200
45
6
4
95
9O
1650
250
6
9O0
2100
45
22
4
98
9O
Page 50
Budget t997/98
COMMUNITY DEVELOPMENT
1997/98
BUDGETARY ACCOUNT SUMMARY
01-40-524
c,ODE NO. :CA'GORY RECAP EXPENOn'URE BUDGET
PROPOSAL APPROVAL
PERSONAL SERVICES
1-10-1200 Employee Salaries $ 21,817 $ 303,304 $ 338,718 $ 338,718
1.10-1400 Overtime 0 500 600 500
1-10-2t00 FICA 1,681 21,309 25,912 25~912
1-10.2200 Pension 2,301 33,426 40,646 40,646
1-10-2300 Health, Life & Disability 1,721 39,547 36,982 36,982
1.10-2400 Worker's Compensation 0 1,974 11,517 11,517
3-30-3190
3-30-3300
3-30-3400
3-40-4000
3-40-4400
3-40-46t0
3-40-4645
3-40-4100
3-40-4700
3-50-5100
3-50-5120
3-50-5220
3-50-5240
3-60-5290
Contractual Services
Prof, Services 680 75,000 110,000 110,000
Building Inspections Services 0 640,000 600,000 600,000
Mapping Services 650 25,000 50,000 50,000
OTHER CHARGES & SERVICES
Travel & Per Diem 342 4,000 7,000 7,000
Lease Equipment 1,476 4,080 4,500 4,500
R&M- Vehicles 0 5,500 5,000 5,000
R&M- Equipment 0 3,500 2,000 2,000
Communication Services 0 1,000 1,500 1,500
Printing 1,096 7,500 5,000 5,000
COMMODITIES
Office Supplies 4,288 3,000 4,000 4,000
Computer Operating Supplies 375 5,500 5,500 5,500
Gas & Oil 32 3,000 3,000 3,000
Uniforms 0 t,000 1,500 1,500
Other Operating Supplies 152 6,000 5,000 5,000
Page 51
Budget t997198
3-54-5410
3~54-5420
3-54-5450
3-54-5900
OTHER OPERATING EXPENSES
Subscriptions & Memberships 267 2,000 3,000 3,000
Conferences & Seminars 450 2,000 2,500 2,500
Training 0 2,500 3,000 3,000
Contingency 917 2,000 2,000 2,000
Page 52
Budget 1997198
3190
33OO
3400
5240
5410
5420
COMMUNITY DEVELOPMENT
BUDGET JUSTIFICATIONS
Professional Services - Costs associated with obtaining professional planning
consulting services involved in the preparation of the Comprehensive Plan and Land
Development Regulations.
Building Inspection Services - Estimated costs associated with private firm to
perform building inspection services.
Mapping Services - Costs associated with consultant engineer preparing the various
maps needed by the City.
Uniforms - This includes uniform rental and work shoes for the Chief Building Official
and Code Compliance Officers.
Subscriptions & Memberships - This line item is used to fund memberships with
professional organizations and subscriptions.
American Planning Association
Florida Planning Association
Florida Association of Code Enforcement
Building Officials Association
Miscellaneous subscriptions
Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of planning, economic
development and code enforcement.
Page 53
Budget 1997198
COMMUNITY
SERVICES
CiTY OF AVENTURA
COMMUNITY SERVICES
1997/98
DEPARTMENT DESCR~ION
This department is responsible for the maintenance of roads, public areas and facilities,
beautification projects, recreation and community cultural activities, special events
programming, implementation of mass transit programs and park developr,,ent. The
department is organized to provide public works maintenance, transportation and recreation
services on a quality basis.
oBJECT
coDE NO. CATEGORY RECAP
1995/96 1996197 1997198 1997198
ACTUAL APPROVED cITY MANAGER CITY COUNCIL
EXPENDITURE BUDGET PROPOSAL APPROVAL
100012999 Personal Services $ 32,898 $ 267,511 $ 343,952 $ 343,952
3000/3999 Contractual Services 77,791 625,000 685,500 685,500
400014999 Other Charges & Services 62,033 189,200 264,200 264,200
500015399 Commodities 3,361 8,000 8,000 8,000
5400/5499 Other Operating Expenses 712 5,500 5,250 5,250
Position No,
PERSONNEL ALLOCATION SUMMARY
Position Title 1995/96
t 995/97 1997198
5001 Director of Community Services
5002 Executive Assistant
5003 Public Works Superintendent
5004 Cultural/Recreation Services Supt.
5005 Maintenance Worker
5006 Engineer TechlCAD Operator
5007-5008 Bus Driver - PiT
Total
2 5 7
Page54
Budget 1997198
Community Services Department
Organization Chart
Director of
Community
Services
Public Works Beautification
Executive
Assistant
Cultural/Recreation
Public Works
Superintendent
Con~ctual
Landscape I
ROW
Maintenance
Contractual
Street/
Drainage
Maintenance
Contractual
Building
Maintenance
Co~,tractual
Fleet
~Ma ntenance
Engineer
TechlCAD
Operator
Maintenance
Worker
Contractual City Contractual
Engineer Services Landscape Architect
Cultural/Recreation
Superintendent
Mass Transit
2 Bus Ddvers
Special
Events
Recreaaonl
Cultural
Budget 1997198
Page 55
CITY OF AVENTURA
COII~IUNITY SERVICES
1997/98
oBJEcTIVES
1. Provide accurate and quick responses to resident requests and concerns.
2. Work with Cultural, Recreation and Beautification Advisory Boards to provide quality
programs and services to the residents.
3. Implement approved operating and CIP budgets.
4. Obtain Tree City USA status.
5. Successful construction of Aventura Founders Park
6. Commence Stormwater Drainage Projects.
7. Establish City-wide shuffle bus service for residents.
8. Commence private roadway conversion program
9. Continue to improve traffic signage, striping and signalization.
10.Implement City-wide beautification program.
11. Manage contractual maintenance services and programs.
12. Provide recreation and cultural programming for residents.
13. Plan and implement special events.
14. Automate operations.
PERFORMANCE WORKLOAD INDICATORS
Residents Requests Cleared
ESTIMATED PROJECTED
1996/97 1997/98
50 65
Advisory Board Meetings Attended
Drainage Projects Completed
Beautification Projects Completed
Passenger Miles Traveled on Shuttle Bus
Potholes Repaired
Curb Miles of Streets Swept
Linear Feet of Pavement Repair/Markings
Engineering Plans Reviewed
Catch Basins Cleaned
Miles of Medians Maintained
Linear Feet of Curb and Sidewalk Maintained
Acres of Swales and Rights of Way Maintained
Special Events Held
Cultural and Recreation Programs Held
Participants Registered For Programs
Page 56
18 20
2 4
6 12
300
40 100
75 125
12,000 5,000
12 25
50 75
6 8
2,000 6,000
55 65
3 6
18 24
1,800 2,500
Budget 1997198
CITY OF AVENTURA
COMMUNITY SERVICES
1997/98
BUDGETARY ACCOUNT SUMMARY
01-50-539
1996/97 1997/98 1997198
1-10-1200
1-10-1400
1-10-2100
1-10-2200
1-10-2300
1-10-2400
PERSONAL SERVICES
Employee Salaries
Overtime
FICA
Pension
Health, Life & Disability
Worker's Compensation
26,191 $ 205,711 $ 255,304 $ 255,304
22 200 200 200
1,617 15,738 19,531 19,531
3,297 23,245 28,998 28,998
1,771 21,163 19,205 19,205
0 1,454 20,714 20,714
3-30-3110
3-30-3111
3-30-3112
3-30-3150
3-30-3t60
3-30-3450
3-30-3451
Contractual Services
Prof. Services - Engineering
WASA Billing
Stormwater Data Management
Landscape/Trees Maint. Svca.
Street Maintenance/Drainage
Prof. Services -Landscape Arch.
41,875 185,000 130,000 130,000
0 0 16,500 16,500
0 0 9,000 9,000
980 250,000 255,000 255,000
0 100,000 100,000 100,000
34,936 60,000 160,000 160,000
BeautificationlSig cage 0 30,000 15,000 15,000
3-40.-4000
3-40-4300
3-40-4311
3-40-4400
3-40-4610
3-40-4645
3-404691
3-40-4620
3-40-4100
3-40-4700
3-40-4850
OTHER CHARGES & SERVICES
Travel & Per Diem 0 1,200 1,200 1,200
Utilities-Water 0 0 20,000 20,000
Utilities-Street Lighting 15,752 80,000 80,000 80,000
Lease 748 0 9,000 9,000
R&M- Vehicles 0 500 1,500 1,500
R&M- Equipment 145 1,000 1,000 1,000
R&M- Streets 221 25,000 20,000 20,000
R&M- Buildings 8,434 5,000 5,000 5,000
Communication Services 55 1,500 1,500 1,500
Printing & Binding 1,660 5,000 5,000 5,000
Special Events 25,000 45,000 70,000 70,000
Page 57
Budget 1997198
3-40-4851 Cultural/Recreation Programs 10,018 25,000 25,000 25,000
3-40-4920 Permitting Fees 0 0 25,000 25,000
3-50-5100
3-50.5120
3-50-5220
3~50-5290
3-54-5410
3-54-5420
3.54-5450
3-54-5900
COMMODITIES
Office Supplies 3,308 1,500 1,500 1,500
Computer Operating Supplies 0 2,500 1,500 1,500
Gas & Oil 53 1,000 1,750 1,750
Other Operating Supplies 0 3,000 3,250 3,250
OTHER OPERATING EXPENSES
Subscriptions & Memberships 196 1,000 1,000 1,000
Conferences & Seminars 142 2,000 2,000 2,000
Training 0 500 750 750
Contingency 374 2,000 t,500 1,500
Page 58
Budget 1997198
3110
3111
3112
3150
3160
345O
3451
4300
4311
4691
485O
COMMUNITY SERVICES
BUDGET JUSTIFICATIONS
Professional Services Engineering - Provides funding for professional engineering
consulting services to assist the Department in the areas of road maintenance and
design, traffic assessment, roadway acceptance, drainage, utilities and to meet
development review requirements.
WASA Billing - Costs associated with contracting with the County to collect
stormwater utility fees.
Data Management - Costs associated with administering the stormwater utility
program.
Landscape Services - Provides for costs associated with contracting maintenance
services for public right-of-ways and medians.
Street Maintenance/Drainage - Provides for estimated costs associated with
contracting street and drainage maintenance services.
Professional Services Landscape Architect - Provides funding for professional
landscape architect consulting services to assist the Department with developing
maintenance specifications, developing landscape plans, as well as designing
specific medians, irrigation systems, and City entranceways.
Beautification/Si,qnage - Establishes funding for signage and beautification projects
to enhance the aesthetics of the City and foster community pride.
Utilities Water - Provides funding for services associated with watering medians in
various areas of the City.
Utilities Street Lighting - Provides funding for services associated with street
lighting in various areas of the City.
R & M Streets- Provides funding for services utilized in the maintenance of streets,
sidewalks and drainage.
Special Events - Funding for events related to community wide, annual events to
enhance civic pride and improve the quality of life for the residents: Founders Day,
July 4th, World Senior Doubles Championship and other major special events.
Page 59
Budget 1997~98
4851
492O
5410
5420
Cultural & Recreation Programs - Provide for costs associated with establishing
cultural and recreation programming such as trips, activities, classes, and the arts.
Permitting Fees - Costs associated with obtaining the required permits for the
stormwater drainage program.
Subscriptions & Memberships - Provides for funding memberships in the American
Public Works Association and the Florida and National Recreation and Parks
Association.
Conferences & Seminars - Provides for funding for attending the following
conferences and seminars: American Public Works Association, Florida Recreation
and Parks Association.
Page 60
Budg~ 1997198
NON
DEPARTMENTAL
CITY OF AVENTURA
NON-DEPARTMENTAL
1997/98
BUDGETARY ACCOUNT SUMMARY
01-90-590
1995/96 1996/9'7 !997/98 i997198
3-40-4t00
3-40-4200
3.-40-4300
3-40~1.00
3-40-4420
3-40-4440
3-40-4500
3-40-4650
3-50-5290
OTHER CHARGES & SERVICES
Communication Services 12,909 36,000 38,000 38,000
Postage 3,152 t 0,000 24,000 24,000
Utilities 1,858 24,000 12,600 12,600
Office Space Lease 78,061 300,000 222,579 222,579
Leased Equipment 1,375 10,000 10,000 10,000
Copy Machine Costs 1,421 8,000 24,000 24,000
Insurance 1,700 120,000 150,000 150,000
R&M- Office Equipment 495 5,000 5,000 5,000
COMMODITIES
Other Operating Supplies 921 5,000 5,000 6,000
3-54-5900
OTHER OPERATING EXPENSES
Contingency 6,096 22,000 25,000 25,000
Page 61
Budget1997198
4100
43O0
4400
4500
4650
NON DEPARTMENTAL
BUDGET JUSTIFICATIONS
Communication Services - Estimated costs associated with telephone service,
internet access, web pages, and other communication type services for
Government Center and Police Department.
Utilities- Estimated costs associated with electricity service for Governmer~ Center.
Office Lease - Costs associated with leasing office space for Government Center.
Insurance - Liability and property insurance coverage for all City owned or leased
facilities and equipment and all employees and officers.
R & M Office Equipment ~ Costs of maintaining service contracts on all office
equipment located at the Government Center.
Page 62
Budget 1997198
CAPITAL
OUTLAY
CITY OF AVENTURA
CAPITAL BUDGET
t997198
PROJECT APPROPRIATION
01-80-XXX
1995/96 1996/97 1997/98 1997/98
O~ECT ACTUAL APPROVED C~ ~NAGER ~TY COUNCIL
BUDGET PROPOSAL. APPROVAL
City Council - 511
6-60-6201 Equipment $ 15,740 $ 1,000 $ $
City Manaqe(s Office - 512
6-60-6202 Equipment $
6-60-6401 Computer Equipment
10,755 $ 2,500 $ 4,000 $ 4,000
7,434 1,000 5,000 5,000
6-60-6203
6-60-6402
6-60-6204
6-60-6403
6-60-6205
6-60-6404
6-60-6407
6-60 $250
6-60-6206
6-60-6405
6-60-6251
Finance SuDoort Serv. - 513
Equipment $ 10,313 $ 6,000 $ 4,000 $ 4,000
Computer Equipment 12,171 337,000 111,000 111,000
City Clerk - 519
Equipment $ 4,642 $ 20,000 $ $
Computer Equipment 923 -
Public Safety - 521
Equipment $ $ 335,000 $ $
Computer Equipment 7,673 718,000 77,700 77,700
Radio Purchase & Replace. 44,280 44,280
536,000 300,000 300,000
Vehiclas '
Community Development - 524
Equipment $ 6,875 $ 20,000 $ $
Computer Equipment t3,602 17,500 5,000 5,000
Vehicias 8,474 42,000
Page 63
Budget 1997198
6-60-6207
6-60-6406
6-60-6252
6-60-6601
6-60-6602
6-60-6603
6-60-6604
6-60-6600
6-60-6609
6-60-6606
6-60-6610
6-60-6607
6-60-6209
6-60-6208
6-60-6999
Community Services - 539
Equipment $ 6,267 $ 6,000 $ 84,000 84,000
Computer Equipment 7,646 7,000 5,000 5,000
Vehicles 682 26,000
Beautification Projects 1,600,000 585,000 585,000
Walkways/Sidewalks 85,000 10,000 10,000
Safety Improvements 210,000 162,900 162,900
Bus Shelfers/Benches 86,000 t02,250 102,250
Road Resurfacing 60,000
NE 183rd Street 275,000 270,000
Drainage Improvements 75,000
Aventura Founders Park 683,000 683,000
Lighting Improvements 50,000 500,000 500,000
Sub-Total $ t4,595 $ 2~194,000 $ 2,407,180 $ 2,407,150
Non-Departmental - 590
Government Center
Building~Equipment
Capital Reserve
Sub-Total
Total
$ $ $
44,690 50,000
160,500 2,494,349
400,000 $ 400,000
3,742,571 3,692,571
Budget 1997/98 Page 64
CAPITAL PROJECT DESCRIPTION
OFFICE OF THE CITY MANAGER
6-60-6201 Equipment - This project consists of purchasing needed office equipment for a new
employee in the City Manager's Department.
6-60-6401 Computer Equipment - This project consists of purchasing computer equipment for
a new employee in the City Manager's Department.
FINANCE SUPPORT SERVICES
6-60-6203 Equipment - This project consists of purchasing office furniture for projected new
employees and additions to existing furniture and equipment in the Finance Support Services
Department.
6-60-6402 Computer Equipment - This project consists of expanding the City's general
computer system, which is used by all City Departments. The primary system will be acquired
in the 1996/97 fiscal year. The expansion includes software and training for: fixed assets,
work order/facilities maintenance, parks & recreation, planning & zoning and extended
reporting. This project also consists of purchasing $6,000 of new equipment for projected
new employees in the Finance Support Services Department.
PUBLIC SAFETY
6-60-6404 Computer Equipment - This project consists of purchasing computer equipment
and software that utilizes the latest technology for the Police Department. The primary system
consisting of CAD dispatch, records management and mobile laptop computer capabilities will
be acquired in the 1996/97 fiscal year but will require expansion during the year plan to
accommodate growth and required upgrades.
7 Mobile Laptops $77,700
6-60-6407 Radio Purchases - This project consists of purchasing new radios for projected
additional personnel in the Police Department.
10 Handheld Radios& 10 Mobile Radios $44,280
6-60-6250 Vehicles - This project consists of purchasing police vehicles to accommodate new
employee additions and establish a vehicle replacement program in the Police Department.
Purchase 10 Patrol Vehicles $200,000
4-wheel Drive Vehicle 30,000
Prisoner Van 30,000
4 Motorized Carts 40,000
Budget 1997198 Page 65
COMMUNITY DEVELOPMENT
6-60-6405 Computer Equipment - This project consists of purchasing computer equipment.
COMMUNITY SERVICES
6-60-6207 Equipment - This project consists of purchasing needed office equipment for new
employees and provided buses to operate a mini-bus transportation system in the City.
6-60-6406 Computer Equipment - This project consists of purchasing computer equipment
for new employees.
6-60-6601 Beautification Proiects - This program consists of funding projects included in the
Citywide Beautification/Landscape Master Plan as follows:
NE 34 Avenue & Yacht Club Drive $285,000
NE 183rd Street 300,000
6-60-6602 Walkways & Sidewalks - This program consists of implementing a signage plan on
separate rollarbladers on the Country club ExerciseNValking Path.
6-60-6603 Safety Improvements - The City's consulting engineers prepared 3 study to identify
existing pedestrian facilities along Country Club Drive which were inconsistent with sound
design practices and pose a safety hazard to pedestrians. The following safety improvement
items were recommended for inclusion in the program:
Installation of crosswalks at Lehman Causeway with pedestrian signal heads at N.E. 192
Street and West Country Club Drive to new sidewalk. $30,000
Upgrade existing pedestrian crosswalk at Turnberry Isle Club and Resort. $2,500
Add pedestrian signal heads at the intersection of North Country Club Drive and N.E. 34
Avenue. $20,000
Provide improved signing and pedestrian push button crossings for the south intersection
approach and walkway crossing at North Country Club Dnve and N.E. 34 Avenue. $3,000
Correct eastbound signal indication and add pedestrian signal heads and pedestrian push
buttons at the intersections of West Country Club Drive and Aventura Boulevard. $20,000
Realign walkway and sidewalk approaches at both sides to each major driveways. $60,000
Provide sidewalk connection to the seven (7) bus stops along Country Club Drive. $1,400
Provide five (5) additional crosswalks across Country Club Drive. $20,000
Budget 1997198
Page 66
Add sidewalk extension within southwest corner of Country Club Drive and Aventura
Boulevard. $1,000
Improve catch basin swales at both corners of the intersection of North Country Club Drive
with NE 34 Avenue that are within the general sidewalk area. $5,000.
6-60-6604 Bus Shelter/Benches - This program consists of eliminating bus bench advertising
and replace with more attractive benches. In addition, funding has been provided to replace
bus shelters with more attractive and user friendly shelters.
6-60-6609 NE 183rd Street - This project consists of implementing the recommendations of
the Roadway Conversion Policy and making the safety improvements to this roadway which
serves a major portion of the City. Improvements will be coordinated with the Stormwater
Drainage Improvements and include reducing travel lanes along the waterfront to improve
sight distance and clear zones, pedestrian crosswalks and sidewalks, guardrails and the
relocation of the Admiral's Port Condominium entrance to improve sight distance
requirements.
6-60-6610 Aventura Founders Park - This project involves the development of an 11 acre site
located on West Country Club Drive and NE 190 Street. The park will include both active and
passive recreational opportunities. Development will encompass the following components:
Jogging Path, Two lighted tennis courts, 3 Gated Entries, One ballfield w/ dugouts and
backstops, Restroom Buildings, Decorative Fencing, Playground, picnic area, passive play
areas, baywalk, landscaping, two parking lots, multi-purpose plaza areas, signage, benches,
and security lighting.
6-60-6607 Lighting Improvements - This project provides for the installation of new
streetlights in certain areas and the systematic replacement of the FPL cobra head lights with
decorative lighting fixtures. The lights will complement the City's beautification and
streetscape improvements and provide safe, well-lighted roadways that are aesthetically
pleasing.
N. E. 183rd Street $325,000 N E. 207th Street 175,000
6-60-6209 Government Center - This project consists of constructing a permanent
Government Center building in the center portion of the City to consolidate all City offices,
including the Police Department and Cultural Center, and provide for future growth. Funds
allocated in 1997/98 would be used to partially fund design costs.
Page 67
Budget 1997198
POLICE
EDUCATION
FUND
CITY OF AVENTURA
POLICE EDUCATION FUND 11
CATEGORY SUMMARY
1997/98
FUND DEsCRIpTION
This Fund is used to account for revenues and expenditures associated with the two dollarsI
($2.00) the City receives from each paid traffic citation, which, by State Statute, must be used to~
further the educat on of the City's Police Officers. ~
oBJEcT
CODE
CATEGORY
REVENUE PROJECTIONS
1995/96 1996197 1997198 1997198
ACTUAL APPRoVED cITYMANAGER CITyCouNCIL
REVENUE BUDGET PROPOSAL APPROVAL
3100001319995 Locally Levied Taxes 0 0 0 0
320000~329999 Licenses & Permits 0 0 0 0
3300001339999 Intergovernmental Rev. o o o o
340000/349999 Charges for Services 0 0 0 0
3500001359999 Fines & Forfeitures 0 1,000 1,000 1,000
3600001369999 Misc. Revenues 0 0 0 0
3800001389999 Transfer from Funds 0 0 0 0
399900~399999 Fund Balance 0 0 0 0
EXPENDITURES
1995/96 t996/97 1997198 1997198
OBJECT ACTUAL
CODE CATEGORY ET, PENDrruRE PROPosAL APPROVAL
100012999 Personal Services 0 0 0 0
300013999 Contractual Services 0 0 0 0
400014999 Other ChargeslSvcs 0 0 0 0
500015399 Commodities 0 0 0 0
540015999 Other Operating Expenses 0 1,000 1,000 1,000
600016999 Capital Outlay o o o o
Budget 1997~98 Page 68
CITY OF AVENTURA
POLICE EDUCATION FUND 11
1997/98
RE'VENuE
CODE
CATEGORY
REVENUE PROJECTIONS
t997/98 1997198
REVENUE
BUDGET PROposAL APpROVAL
351395
399000
Fines
Carryover
0 1,000 1,000 1,000
0 0 0
OBJECT
CODE
CATEGORY
Training
TOTAL EXPENDITURES
EXPENDITURES
t99~96 t996197 '1997i98
ACTUAL
0 1,000 1,000 1,000
REVENUE PROJECTION RATINE
351395
Fine Assessed for Local Police Education - Two dollars ($2.00) is received from each
paid traffic citation issued within the corporate limits of the City, which, by law, must
be used to further the education of the City's Police Officers.
Page 69
Budget 1997198
STREET
MAINTENANCE
FUND
CITY OF AVENTURA
STREET MAINTENANCE FUND 12
CATEGORY SUMMARY
1997/98
FUND DESCRIPTION
This fund was established to account for restricted revenues and expenditures which by StateI
Statute are designated for street maintenance and construction costs. All expenditures will bej
accounted for in the General Fund by designating specific expenditure accounts in the~
Community Services Department and the Capital Improvement Program. I
OBJECT
cODE cATEGORY
REVENUE PROJECTIONS
1995/96 1996/97 1997/98 1997198
ACTUAL APPROVED CITY MANAGER CITY COUNCIL
REVENUE BUDGET PROPOSAL APPROVAL
310000~319999 Locally Levied Taxes 0 0 0 0
3200c01329999 Licenses & Permits 0 0 0 0
330000/339999 Intergovernmental Rev. 25,802 332,000 338,000 338,000
340000/349999 Charges for Services 0 0 0 0
350000/359999 Fines & Forfeitures 0 0 0 0
360000~369999 Misc. Revenues 0 3,000 3,000 3,000
380000/389999 Transfer from Funds o o o o
399900/399999 Fund Balance 0 19,353 0 0
OBJECT
CODE
1000/2999
3000/3999
4000/4999
500015399
EXPENDITURES
1996/96 1996/97 1997/98 1997198
CATEGORY ExPENDmdRE BUDGET PROPO~ A~r~pROVAL
Personal Services o o o o
Contractual Services o o o o
Other Charges/Svcs o o o o
Commodities o o o o
5400/5999 Other Operating Exp. o o o o
6000/6999 Capital Outlay 0 0 0 0
900019999 Transfers 0 354,353 341,000 341,000
Budget 1997~98 Page 70
CITY OF AVENTURA
STREET MAINTENANCE FUND - t2
1997/98
REVENUE PROJECTIONS
REVENUE 19~ 1996/97 1997/98 1997198
AC~U~ ~ROVED ClTYMANAGER CITY COUNCIL
CODE CATEGORY ~E BUDGET PROPOSAL ~ROVAL
335120
335300
335301
Interqovernmental Revenues 3-9
State Revenue Sharing 25,802 72,000 78,000 78,000
Local Option Cap. Impr. Gas Tax 80,000 80,000 80,000
Local Option Gas Tax 0 180,000 180,000 180,000
361000
Misc. Revenues 6-9
Interest Earnings 0 3,000 3,000 3,000
399900
Non -Revenue
Car~over 0 19,353 0 0
Page 71
Budget 1997198
335120
335300/301
REVENUE PROJECTION RATIONALE
State Revenue Proceeds - Revenue received in this category represents a
portion of the total State Revenue Sharing Funds. Their source is the motor fuel
tax and is restricted to road construction and maintenance. Based on information
from the State, it is anticipated that $78,000 will be received in the upcoming
fiscal year.
Local Option Gas Tax - The County has adopted two phases of the local option
gas tax. The first phase is six cents per gallon on fuel and is collected by the
State's Department of Revenue and remitted monthly based on a formula which
provides a weight of 75% to population and 25% to center line mileage in each
city. These funds must be used for transportation related expenditures. The
second phase must be used for transportation expenditures needed to meet the
requirements of the capital improvements elements of an adopted
comprehensive plan.
9110
EXPENDITURE
Transfer To General Fund - After the budget is reviewed, specific expenditure
accounts in the Community Services Department and the Capital Improvement
Program will be designated as funded from this fund. Although we will account
for these expenditures within the General Fund, transfers will be made once per
month from the street construction and maintenace fund to the general fund to
reimburse the general fund for actual expenditures made from these designated
expenditure accounts.
Page 72
Budg~ 1997198
POLICE CAPITAL
OUTLAY IMPACT
FEE FUND
CITY OF AVENTURA
POLICE CAPITAL OUTLAY IMPACT FEE FUND t4
CATEGORY SUMMARY
1997/98
FUND DESCRIPTION
This fund was created to account for impact fees derived from new developments and restrictedI
by Ordinance for Police capital improvements. This fund provides a funding source to assist the~
ICity in providing police services required by the growth in the City. ~
o~ECT
CODE CATEGORY
REVENUE PROJECTIONS
1995196 1996/97 1997198 1997198
ACTUAL APPROVED ClTYMANAGER CITY COUNCIL
REVENuE BUDGET pROPosAL APPROVAL
31000013t9999 Locally Levied Taxes 0 0 0 0
3200001329999 Licenses & Permits 0 0 0 0
3300001339999 Intergovernmental Rev. 0 0 0 0
3400001349999 Charges for Services 0 0 0 0
3500001359999 Fines & Forfeitures 0 0 0 0
3600001369999 Misc. Revenues 0 130,000 58,000 58,000
3800001389999 Transfer from Funds 0 o o 0
3999001399999 Fund Balance 0 0 107,375 107,375
OBJECT
CODE
1000~2999
300013999
400014999
500015399
CATEGORY;
Personal Services
Contractual Services
Other Charges/Svcs
Commodities
EXPENDITURES
ACTUAL APPROVED CITY MANAGER CITY COUNCIL
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
540015999 Other Operating Exp. o 0 o o
600016999 Capital Outlay 0 130,000 165,375 165,375
900019999 Transfers 0 0 0 0
Page 73
Budget 1997~98
CITY OF AVENTURA
POLICE CAPITAL OUTLAY IMPACT FEE FUND t4
1997/98
REVENUE PROJECTIONS
_ CODE CATEGORY REVENUE
Misc. Revenues 6-9
363200 Police Impact Fees 0
130,000 58,000 58,000
Non -Revenue 8-9
399900 Car~Jover 0
0 107,375 107,375
coDE CATEGORY
EXPENDITURES
1997/98 t997/98
6-60-6205
6-60-6999
Public Safety - 521
Equipment t 30,000 158,000 158,000
Non-Deesrtmental - 590
Capital Reserve 7,375 7,375
Page 74
Budget1997198
363200
REVENUE PROJECTION RATIONALE
Police Impact Fees - Represents fees collected from new development to pay
for additional police costs and capital equipment caused by the impact of the
development on services and the community.
CAPITAL PROJECT DESCRIPTION
PUBLIC SAFETY
6-60-6205 Equipment - This project consists of purchasing the following equipment for the
Police Department.
10 Overhead light bars, Sirens & Cages $36,000
2 Police Canine Dogs 10,000
Marine Patrol Program 55,000
Dive Team Equipment 25,000
40 Tactical Rifles 32,000
Page 75
Budget 1997198
PARK
DEVELOPMENT
FUND
CITY OF AVENTURA
PARK DEVELOPMENT FUND 17
CATEGORY SUMMARY
1997198
FUND DESCRIPTION
This fund is used to account for revenues and expenditures specifically earmarked for capitalI
improvements to the City's park system. The fund will account for impact fees derived from newI
developments and restricted by Ordinance for Park capital improvement projects. ~
I
OBJEcT
CODE
CATEGORY
REVENUE PROJECTIONS
1995/96 199Si97 1997198 1997/98
ACTUAL APPROVED CITY MANAGER CITY COUNCIL
REVENUE BUDGET PROPOSAL APPROVAL
3100001319999 Locally Levied Taxes 0 0 0 0
320000/329999 Licenses & Permits 0 0 0 0
330000/339999 Intergovernmental Rev. 0 0 0 0
340000/349999 Charges for Services 0 0 0 0
3500001359999 Fines & Forfeitures 0 0 0 0
360000/369999 Misc. Revenues 0 5,000 700,000 700,000
380000/389999 Transfer from Funds 0 0 0 0
399900/399999 Fund Balance 0 0 317,000 317,000
CODE
100012999
3000/3999
4000/4999
5000/5399
CATEGORY
Personal Services
Contractual Services
Other ChargeslSvcs
Commodities
EXPENDITURES
1995/96 t996/97 1997/98 1997198
ACTUAL APPRO'VED CITY MANAGER CITY cOUNcIL
x. .orru PROPO APpROvAL
0 0 0 u
0 0 0 0
0 0 0 0
0 0 0 0
5400/5999 Other Operating Exp. o o o o
600016999 Capital Outlay 0 0 1,017,000 1,0t7,000
9oo0/9999 Transfers o o o o
Budget1997198
Page 76
CITY OF AVENTURA
PARK DEVELOPMENT FUND 17
1997/98
REVENUE
OBJECT
~DE
REVENUE PROJECTIONS
1995/96 1996/97 t 997~98 1997198
ACT~ ~O~o C~MANAGER C~ COUNCIL
BUDGET pROPOS~ ~PROVAL
Misc. Revenues6-9
363200 Recreation Impac[ Fees 0 5,000 700,000 700,000
399990
Non -Revenue 8-9
Carry over 0 0 317,000 317,000
EXPENDITURES
199~/96
ACruAL
OBJECt
EXpE~D~TURE :p~P~ ~ROvAL
CODE CATE~RY
6-60-6610
Community Services - 539
Aventura Founders Park 1,017,000 1,017,000
6-60-6999
Non-Departmental - 590
Capital Reserve
5,000
TOTAL EXPENDITURES
Page 77
Budget 1997~98
363200
REVENUE PROJECTION RATIONALE
The City is currently operating under the Dade County Comprehensive Plan,
which outlines level of service requirements for parks and open space. When
the City adopts its own Comprehensive Plan additional park and open space
requirements may be identified. For purposes of this five year plan, impact fees
relating to current projects are included as a funding source, althcugh other
funds may be available in the future.
It is projected that $1,017,000 will be generated from impact fees. The following
represents a review of the sources that the fees are derived from:
Due from County: $217,000
Aventura Lakes Project: $700,000
Hidden Bay $100,000
CAPITAL PROJECT DESCRIPTION
COMMUNITY SERVICES DEPARTMENT
6-60-6610 Aventura Founders Park - This project involves the development of a 11 acre site
located on West Country Club Drive and NE 190 Street. The park will include both active and
passive recreational opportunities. Development will enconlpa~ the following
components:Jogging Path, Two lighted tennis courts, 3 Gated Entries, One ballfleld w/
dugouts and backstops, Restroom Buildings, Decorative Fencing, Playground, picnic area,
passive play areas, baywalk, landscaping, two parking lots, multi-purpose plaza areas,
signage, benches, and security lighting.
Budget 1997198 Page 78
DEBT SERVICE
FUND
CITY OF AVENTURA
DEBT SERVICE FUND -30
CATEGORY SUMMARY
1997/98
FUND DESCRIPTION
This fund was established to account for electric utility revenues and debt service payment
expenditures associated with the proposed long term financing for the purchase of properties to
be utilized for public parks, cultural center and the permanent Government Center and Police
Station and the construction of the Cultural Center, Government Center and Police Station.
oBJEcT
CODE
CATEGORY
REVENUE PROJECTIONS
1995/96 1996197 199~98 1997198
ACTUAL APPROVED C~!MANAGERCITY~cOUNclL
REVENUE BUDGET PROPOSAL APPROVAL
3100001319999 Locally Levied Taxes 0 $ 1,000.000 $ 875,000 $ 875,000
3200001329999 Licenses & Permits 0 0 0 0
3300001339999 Intergovernmental Rev. 0 0 0 0
3400001349999 Charges for Services 0 0 0 0
350000/359999 Fines & Forfeitures 0 0 0 0
3600001369999 Misc. Revenues 0 4,000 25,000 25,000
380000~389999 Transfer from Funds 0 0 0 0
3999001399999 Fund Balance 0 0 0 0
EXPENDITURES
1995/96 i997~ '1997/'98
oBJEcT AcTuAL APPROvED CI' ~GER COUnCiL
CODE
CATEGORY
tooci2999 Personal Services o o o o
3000~3999 Contractual Services o o o o
400014999 Other Charges/Svcs o o o o
5000~5399 Commodities o o o o
54OOl5999 Other Operating Expense,' o o o o
Page 79
Budget 1997198
600016999 Capital Outlay 0 0 0 0
7000/7999 Debt Service 0 0 900,000 900,000
9000/9999 Transfers 0 0 0 0
Page 80
Budget 1997~98
CITY OF AVENTURA
DEBT SERVICE FUND 30
1997198
REVENUE PROJECTIONS
1999/96 '1996/9'~
1997198
1997198
1-9-314100
1-9-314220
1-9-314300
1-9-314400
6-9-361100
Utility Tax- Electr;c
Utility Tax-Telecommunications
Utility Tax-Water
Utility Tax-Gas
Interest on Investments
0 $ 1,000,000
0 4,000
875,000 $ 875,000
25,000 25,000
EXPENDITURES
7-70-7130
7-70-7230
7-70-7240
Principal
Interest
Other Debt Service Costs
TOTAL EXPENDITURES
554,000
450,000
50,000
844,000
6,000
50,000
844,000
6,000
Budget 1997~98 Page 81
REVENUE PROJECTION RATIONALE
31410O
361100
Utility Tax-Electric - Includes only that portion of the total utility tax collections
which are necessary to fund the projected debt service requirement on the
bond issue to finance construction of the Government Center, Police Station
and Cultural Center as well as refund the line of credit which paid the costs of
acquiring the Park site and Government Center site.
Interest Earnings - Interest on utility taxes which are held until payment of
principal and interest on the bond issue.
BUDGET JUSTIFICATIONS
7130
7230
7240
Principal- Estimated principal payment due 10/1/98 on the bond issue which
financed the construction of the Government Center, Police Station and Cultural
Center as well as refund the line of credit which paid the costs of acquiring the
Park site and Government Center site.
Interest - Estimated interest payments on the line of credit through December
1997 and on the bond issue for 9 months through September 30, 1998.
Other Debt Service Costs - Paying agent/registrar and other costs relating to the
bond issue.
Page 82
Budget 1997198
CAPITAL
CONSTRUCTION
FUND
CITY OF AVENTURA
CAPITAL CONSTRUCTION FUND :32
CATEGORY SUMMARY
1997/98
FUND DESCRIPTION
This fund was established to account for bond proceeds and expenditures associated with theI
1997/98 Revenue Bond Issue to construct the Government Center, Police Station and CulturalI
Center. I
OBJECT
coDE CATEGORY
REVENUE PROJECTIONS
199~ 1996~7 ~997198 1997198
ACTUAL APpROvED ClTYMANAGER CiTY COUNCIL
REVENUE BUDGET PROPOSAL APPROVAL
310000/319999 Locally Levied Taxes 0 $ $ $
320000/329999 Licenses & Permits 0 0 0 0
3300001339999 Intergovernmental Rev. 0 0 0 0
340000/349999 Charges for Services 0 0 0 0
3500001359699 Fines & Forfeitures 0 0 0 0
360000/369999 Misc. Revenues 0 150,000 200,000 200,000
380000/389999 Transfer/Debt Proceeds 0 9,850,000 7,600,000 7,600,000
3999001399999 Fund Balance o o o o
EXPENDITURES
1995/96 I996/97 i997/98 1997198
OBJECT ACTUAL APPRO~o c.~AGER C~ COUNCIL
CODE CATEGORY
1000/2999 Personal Services o o o u
3000/3999 Contractual Services 0 0 0 0
400c,'4999 Other ChargeslSvcs 0 0 0 0
500015399 Commodities 0 0 0 0
5400/5999 Other Operating Expense o o o o
6000/6999 Capital Outlay 0 10,000,000 7,800,000 7,800,000
7000/7999 Debt Service 0 o o o
Budget 1997~98
Page 83
9000~9999
Transfers
Page 84
0 0 0 0
Budget 1997~98
CITY OF AVENTURA
CAPITAL CONSTRUCTION FUND -32
1997198
REVENUE PROJECTIONS
REVENUE 1995/96 1996/97 1997/98 1997198
6-9-361100 interest on Investments 0 150,000 200,000 200,000
8.9-384200 Bond Proceeds 0 $ 9,850,000 $ 7,600,000 $ 7,600,000
CAPITAL BUDGET 36-80
EXPENDITURES
t995/96 1996/97 i997198 1997198
ACTUAL APPROVED clTY M~NAGER C~COUNCIL
cO~ cATEGoRY EXFE~ BURET P~POSAL ~PROVAL
Non-Deoartmental - 590
6-60-6209 Government Center 0 0 7,800,000 7,800,000
6-60-6101 Land Acquisition 0 10,000,000 0 0
TOTAL EXPENDITURES $ ~ $ ~l{) 0~ 00~ $ 7,800 I~0 $ i ~ 800
Page 85
Budget1997198
361100
384200
REVENUE PROJECTION RATIONALE
Interest on Investments - Assumes bond proceeds are fully funded invested for
approximately 90 days and that the reserve accounts are fully invested for 12
months.
Bond Proceeds - Assumes that the City issues bonds for approximately
$13,900,000, not including bond issuance costs, which will be distributed as
follows:
Government Center $7,600,000
Payoff of Line of Credit to purchase properties 6,300,000
CAPITAL PROJECT DESCRIPTION
NON DEPARTMENTAL
6-60-6209 Government Center - This project consists of constructing a permanent Government
Center building in the center portion of the City to consolidate and house all City offices,
including the Police Department and Cultural Center, and provide for future growth.
Budget 1997198
Page 86
STORMWATER
UTILITY FUND
CITY OF AVENTURA
STORMWATER UTILITY FUND 4t
CATEGORY SUMMARY
1997/98
FUND DESCRIPTION
IThis fund is used to account for revenues and expenditures specifically earmarked for theI
construction and maintenance of the City's stormwater drainage system.
I
OBJECT
CODE CATEGORY
REVENUE PROJECTIONS
1995/96 1996/97 1997/98 1997198
ACTU~ APPROVED Cl~ ~AGER CITY coUNCIL
REVENUE BUDGET PROPOSAL APPROVAL
31000~319999
32000~329999
33000~339999
34000~349999
350000/359999
36000~369999
38000~389999
399900~399999
Locally Levied Taxes
Licenses & Permits
Intergovernmental Rev.
Charges for Services
Fines & Forfeitures
Misc. Revenues
Transfer from Funds
Fund Balance
0 0 0 0
0 0 0 0
0 0 0 0
0 0 553,241 553,241
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
OBJECT
CODE CATEGORY'
100ol2999 Personal Services
300013999 Contractual Services
400014999 Other ChargeslSvcs
5000/5399 Commodities
EXPENDITURES
0 0 0 u
0 0 0 0
0 0 0 0
0 0 0 0
540015999 Other Operating Exp. o o o o
600016999 Capital Outlay
900019999 Transfers
0 0 312,741 312,741
0 0 240,500 240,500
Budget 1997~98
Page 87
CITY OF AVENTURA
S?ORI~NATER UTILITY FUND 4t
1997/98
REVENUE PROJECTIONS
1996/97 1997t98 t997198
343311
CharQes for Services 4-1
Stormwater Utility Fees
0 0 553,241 553,241
361000
Misc. Revenues6-9
Interest Earnings
0 0 0 0
399900
Non -Revenue 8-9
Carryover 0 0 0 0
6-60-6606
6-60-6999
EXPENDITURES
1995/96 1996~? 1997198
Capital Outlay:
Communit~ Services - 539
Drainage Improvements 0 0 275,000 275,000
Non-Departmental - 590
Capital Reserve 0 0 37,741 37,741
TRANSFER TO GEN FUND 0
0 240,500 240,500
TOTAL EXPENDITURES
Budget 1997198
Page 88
343311
REVENUE PROJECTION RATIONALE
Stormwater Utility Fees - It is proposed to adopt the same rate currently charged
by Dade County. The following represents the computation of the revenues
derived from Stormwater Utility Fees:
Customer Data:
Projected No. of Billable ERUs
Monthly Rate Per ERU
24,523
$2.00
Revenues:
Gross Stormwater Utility Billings $ 588,554
Less: Uncollectibles $ (35,313)
Yields: Net Stormwater Revenues $ 553,241
CAPITAL PROJECT DESCRIPTION
COMMUNITY SERVICES
6-60-6606 Drainage Improvements - Based on the Stormwater Master Plan prepared by the
City's consulting engineers, the City has been divided into three major basins; (1) the area to
- the south of the Lehman Causeway, (2) the area between Lehman Causeway and NE 207th
Street and (3) the area north of NE 207th Street. The following three areas within the City have
been identified as locations of primary concern: (Area 1) west of NE 30 Avenue and east of
-- Biscayne Boulevard; (Area 2) in the southwest portion of the City bounded by NE 193 Street
and to the south by NE 185 Street and; (Area 3) a triangular area located in the northwest
corner of the City. This project consists of improving stormwater drainage for all parts of the
City via two Stormwater Collectors, one proposed for NE 207 Street (North Aventura
Stormwater Collector), and one for NE 29 Ave. between 187 and 191 Street (South Aventura
- Stormwater Collector). Both collectors will have positive outfalls discharging the runoff into
canals that connect to the Intracoastal Waterway. This will enable the effective dissemination
of stormwater and resolve the street drainage problems that currently exist. Additional projects
- included provide for the installation of stormwater drainage systems that will feed into the two
collectors and ongoing annual minor drainage improvements. Most projects include the cost of
resurfacing the affected roadways. Some projects include the installation of curb, gutter, and
~- sidewalks as needed. The following projects are scheduled for the 1997/98 fiscal year:
Williams Island Road (N. E. 183 Street) Improvements $250,000
Minor Drainage Improvements 2.5,000
Budget 1997198
Page 89
APPENDIX
BUDGET SYSTEM
The City of Aventura uses the Budgeting by Objectives Process in the formulation of its
budget. Departmental Budgets include a Recap page that contains the Department
Description and Personnel Allocation Summary and Organization Chart. Each
department also includes an Objectives page and a Budgetary Account Summary. The
Objectives page presents a review of the department objectives and
performance/workload indicators. The Budgetary Account Summary provides
expenditure detail and a comparison of current and previous years expenditures. The
Budgetary Process is intended to be very valuable in communicating with the Council
and citizens of the City.
BUDGET PROCESS
The City of Aventura's Budget process began in April with a staff meeting between the
City Manager and Department Directors to review budget philosophy and develop
overall goals and objectives. The entire budget process encompasses approximately
five (5) months of the fiscal year. During this period, meetings were held with
Department Directors, the City Council and the public to insure representative input.
The budget calendar that follows details the actions taken during the budget process.
DATE
RESPONSIBILITY
ACTION REQUIRED
April 16
April 23
April 23 to May 19
May 19 to June
July 11
July 21
September 9
September 23
City Manager
Department Directors
City Manager
All Department Directors
City Manager
Finance Department
City Manager
City Manager
City Manager
City Council
City Council
City Council
Page 90
Overview of budgetary issues and
establish priorities.
Staff meeting is held to distribute
Budget Request Forms. Forms will
include bud~-t ~q. ures for previous
fiscal year along with actuals for six
months of current fiscal year.
Completed Budget estimates are
submitted to City Manager. Revenue
estimates are prepared.
Conducts departmental budget
review meetings, balances budget
and prints budget documents.
City Manager's recommended
budget document and message are
submitted to City Council.
Budget Review Meeting, adopt
tentative Ad Valorem rate
First Reading on Budget and Ad
Valorem Tax Rate Ordinance
Second Reading on Budget, Ad
Valorem Tax Rate Ordinance and
Public Hearings
Budget 1997198
September 24
October I
City Clerk
All Departments
Tax Rate Ordinance delivered to
Property Appraiser.
New Budget becomes effective.
BUDGETAMENDMENT
The Budget Amendment Process will differ as to form depending on whether or not the
original budget appropriation is exceeded as follows:
Any change or amendment to the budget that will increase the original total
appropriated amount can only be accomplished with the preparation of an
Ordinance requiring two (2) public hearings and approval by the City Council.
Any ch3nge or amendment to the budget which transfers monies within a
fund but does not increase the total appropriated amount can be
accomplished with the preparation of a Resolution. This does not require a
public hearing, however, approval by the City Council is still necessary.
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.
Page
Budget 1997198
ACCOUNT
ACCOUNTINGSYSTEM
APPROPRIATION
ASSESSED VALUATION
BOND
BONDED DEBT
BUDGET
BUDGETMESSAGE
BUDGETARYCONTROL
CAPITALPROGRAM
Budget 1997198
GLOSSARY
A term used to identify an individual asset, liability,
expenditure control, revenue control, encumbrance control, or
fund balance.
The total structure of records and procedures which discover,
record, classify, summarize, and report information on the
financial position and results of operations of a government or
any of its funds, fund types, balanced account groups, or
organizational components.
An authorization granted by a legislative body to make
expenditures and to incur obligations for specific purposes.
An appropriation is limited in amount to the time it may be
expended.
A valuation set upon real estate or other property by the
County Assessor and the state as a basis for levying taxes.
A written promise, generally under seal, to pay a specified
sum of money, called the face value, at a fixed time in the
future, called the date of maturity, and carrying interest at a
fixed rate, usually payable periodically. Note: The difference
between a note and a bond is that the latter usually runs for a
longer period of time and requires greater legal formality.
That portion of indebtedness represented by outstanding
bonds.
A plan of financial operation embodying an estimate of
proposed expenditures for a given period and the proposed
means of financing them. Used without any modifier, the term
usually indicates a financial plan for a single fiscal year.
A general discussion of the proposed budget as presented in
writing by the budget-making authority to the legislative body.
The control or management of a government or enterprise in
accordance with an approved budget for the purpose of
keeping expenditures within the limitations of available
appropriations and available revenues. Represents the level of
control at which expenditures may not exceed budget. Any
revisions that alter the total expenditures of a department
must be approved by the City Council.
A plan for capital expenditures to be incurred each year over a
fixed period of years to meet capital needs arising from the
long term work program or otherwise. It sets forth each
project or other contemplated expenditure in which the
government is to have a part and specifies the full resources
estimated to be available to finance the projected
expenditures.
Page 92
CAPITAL BUDGET
CAPITAL
CONSTRUCTION
FUND
CAPITAL PROJECT
FUND
CAPITAL OUTLAYS
CHART OF ACCOUNTS
DEBT SERVICE FUND
DEBT SERVICE
REQUIREMENTS
DEPRECIATION
ENCUMBRANCES
ENTERPRISE FUND
A plan of proposed capital outlays and the means of financing
them for the current fiscal period.
A fund established to account for bond proceeds and
expenditures associated with the purchase of properties to be
to be utilized for public parks, cultural center and the
permanent Government Center and Police Station.
A fund established to account for the acquisition and
construction of major capital facilities other than those
financed by proprietary funds and trust funds.
Expenditures which result in the acquisition of or addition to
fixed assets.
The classification system used by a city to organize the
accounting for various funds.
A fund established to finance and account for the
accumulation of resources for, and the payment of, general
long-term debt principal and interest. Also called a SINKING
FUND.
The amounts of revenue which must be provided for a debt
service fund so that all principal and interest payments can be
made in full on schedule.
(1) Expiration in service life of fixed assets, other than wasting
assets, attributable to wear and tear through use and lapse of
time, obsolescence, inadequacy, or other physical of
functional cause. (2) the portion of the cost of a fixed asset
charged as an expense during a particular period. Note: The
cost of a fixed asset is prorated over the estimated service life
of such asset and each period is charged with part of such
cost so that ultimately the entire cost of the asset is charged
off as an expense. In governmental accounting depreciation
may be recorded in proprietary funds and trust funds where
expenses, net income, and/or capital maintenance are
measured.
Obligations in the form of purchase orders, contracts, or
salary commitments which are chargeable to an appropriation
and for which a part of the appropriation is reserved. They
cease to be encumbrances when paid or when the actual
liability is set up.
A fund established to finance and account for operations (1)
that are financed and operated in a manner similar to private
business enterprises -- where the intent of the governing body
is that the costs (expenses, including depreciation) of
providing goods or services to the general public on a
Page 93
Budget 1997198
EXPENDITURES
EXPENSES
FISCALPERIOD
FISCALYEAR
FIXED ASSETS
FUND
FUNDACCOUNTS
FUND BALANCE
Budget 1~7198
continuing basis be financed or recovered primarily through
user charges; or (2) where the governing body has decided
that periodic determination of revenues earned, expenses
incurred, and/or net income is appropriate for capital
maintenance, public policy, management control,
accountability, or other purposes. Examples of enterprise
funds are those for utilities, swimming pools, airports, and
solid waste services.
If the accounts are kept on the accrual basis this term
designates total charges incurred, whether paid or unpaid,
including expenses, provision for retirement of debt not
reported as a liability of the fund from which retired, and
capital outlays. If they are kept on the cash basis, the term
covers only actual disbursements for these purposes. Note:
Encumbrances are not considered expenditures.
Charges incurred, whether paid or unpaid, for operation,
maintenance, and interest, and other charges which are
presumed to benefit the current fiscal period. Note: Legal
provisions sometimes make it necessary to treat as expenses
charges whose benefits extend over future periods. For
example, purchase of materials and supplies which may be
used over a period of more than one year and payments for
insurance which may be used over a period of more than one
year and payments for insurance which is to be In force for a
longer period than one year frequently must be charged in
their entirety to the appropriation of the year in which they are
incurred and classified as expenses of that year even though
their benefit extend also to other periods.
Any period at the end of which a governmental unit determines
its financial condition and the results of its operations and
closes its books. Note: It is usually a year, though not
necessarily a calendar year.
A twelve-month period of time to which the annual budget
applies and at the end of which a city determines its financial
position and results of operations.
Assets of a long-term character in which the intent is to
continue to be held or used, such as land, buildings,
machinery, furniture, and other equipment.
An independent fiscal and accounting entity with a self-
balancing set of accounts recording cash and/or other
resources, together with all related liabilities, obligations,
reserves, and equities which are segregated for the purpose
of carrying on specific activities or attaining certain objectives
in accordance with special regulations, restrictions, or
limitations.
All accounts necessary to set forth the financial operations
and financial condition of a fund.
The excess of a fund's assets over its liabilities and reserves.
Page 94
GENERAL FUND
GOAL
GRANT
INCOME
INTERNALSERVlCE
FUND
INVENTORY
ORDINANCE
POLICEEDUCATION
FUND
REVENUES
SPECIAL REVENUE
FUND
The fund that is available for any legal authorized purpose and
which is therefore used to account for all revenues and all
activities except those required to be accounted for in another
fund: Note: The General Fund is used to finance the ordinary
operations of a governmental unit.
A statement of broad direction, purpose or intent based on the
needs of the community. A goal is general and timeless; that
is, it is not concerned with a specific achievement in a given
period.
A contribution by one governmental unit to another. The
contribution is usually made to aid in the support of a specified
function (for example, education), but it ts sometimes also for
general purposes.
This term is used in accounting for governmental enterprises
and represents the excess of the revenues earned over the
expenses incurred in carrying on particular phases of an
enterprise's activities. As indicated elsewhere, the excess of
the total revenues over the total expenses of the utility for a
particular accounting period is called "net income".
A fund established to finance and account for services and
commodities furnished by a designated department or agency
to other departments or agencies within a single governmental
unit or to other governmental units. Amounts expended by the
fund are restored thereto, either from operating earnings or by
transfers from other funds, so that the original fund capital is
kept intact.
A detailed list showing quantities, descriptions, and values of
property; also units of measure and unit prices. Note: The
term is often confined to consumable supplies but may also
cover fixed assets.
A formal legislative enactment by the governing board of a
municipality.
A special revenue fund used to account for revenues pursuant
to Florida Statute 943.25 which allows municipalities to collect
two (2) dollars from each traffic citation for the purpose of
criminal justice education anJ training for police officers.
Increases in governmental fund type net current assets from
other than expenditure refunds and residual equity transfers.
A fund used to account for the proceeds of specific revenue
sources that are legally restricted to expenditure for specified
purposes.
Budget 1997198
Page 95
STREET
MAINTENANCE FUND
TAXES
A special revenue fund to account for restricted revenues and
expenditures which by Florida Statutes are designated for
street maintenance and construction costs.
Compulsory charges levied by a government for the purpose
of financing services performed for the common benefit. This
term does not include specific charges made against
parficular persons or property for current or permanent
benefits such as special assessments.
Budget 1997198 Page 96