The URL can be used to link to this page

09-23-1997 CC Meeting AgendaCITY OF AVENTURA COUNCIL AGENDA September 23, 1997 - 7:00 P.M. City Council Arthur I. Snyder, Mayor Jeffrey M. Perlow, Vice Mayor Arthur Berger, Councilmember Jay R. Beskin, Counciimember 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 Councilmembers Arthur Berger Jay R. Beskin Ken Cohen Harry Holzberg Patricia Rogers-Libert Council Meeting September 23, 1997 7:00 P.M. Columbia Aventura M~dical Arts Building 21110 Biscayne Boulevard Suite 101 Aventura, Florida 33180 AGENDA CALL TO ORDER/ROLL CALL PLEDGE OF ALLEGIANCE PUBLIC HEARINGS: ORDINANCES - SECOND READING - 1997/98 BUDGET AN ORDINANCE OF THE CITY OF AVENTURA, FLOR1DA, ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD VALOREM TAX OPERATING MILLAGE LEVY RATE AT 2.2270 MH,S 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. September 23, 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 AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE DATE. 4. ADJOURNMENT This moating is open to the public. In aceordmxce wMa the Americmns with Disabilities Act of 1990, all pex~ons who are disabled and who need special accommodations to participate in this magetmg because of that disabthty should ooatact the Office of the City Clerk. 466 8901. not later than two days prior to such proceeding. Anyone wishing to appeal any decision made bythe Aventura City Council with respect to any matter considered at such meeting or hearing will need a record of a vexbatum record of the gs xs made whIch record includes the testimony and evidence the proceedings and, for such ptupose, may need to ensure that ' proceedin ' , ' ' upon which the appeal is to be basetL Agenda items may be vi~ved at the Office of the Cit~ Cleft% City of Aventura Government Centex, 2999 NE 191~ Street, Suite 500, Avemura, Florida, 33180. Anyone wishingto obtain a copy of any ag~ade item should contact the City Clerk at 466-8901. 2 CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: FROM: DATE: SUBJECT: City CouncilL,~'/~ Eric M. Soroka, City ,M'ap'~er September 4, 199~ ~X,~ Ordinance Adopting Ad Vatorem Tax Rate for Fiscal Year 1997/98 First Reading: September 9, 1997 Council Meeting Agenda Item ,~ -/~ 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 taw. 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. Severabilib/. 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 Councitmember Rogers-Libert, who moved its adoption on first reading. This motion was seconded by Councilmember Beskin, 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 2 yes yes yes yes Ordinance No. 97-__ Page 3 Councilmember Patricia Rogers-Libert yes Vice Mayor Jeffrey M. Perlow yes Mayor Arthur I. Snyder yes v/ho The foregoing Ordinance was offered by Counciimember , 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 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. ARTHURI. SNYDER, MAYOR ATTEST: 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 ty~r Eric M. Soroka, Ci September 4, 1997- ~..~..~ 9~J7/98 Operating and Capital Budget Ordinance Adopting the 1 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 ORDINANCE NO. 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 ~. Expenditure of Funds Appropriated in the Bud.qet 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 Ordinance No. 97- Page 2 shall be expended in accordance with the appropriations provided in the Budget adopted by this Ordinance and shall constitute an appropriation of the amounts specified therein. Supplemental appropriations or the reduction of appropriations, if any, shall be made in accordance with Section 4.07 of the City Charter. Section 3. Budgetary 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 $. 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 Ordinance No. 97- Page 3 monies, but said monies shall only be disbursed and applied toward the purposes for which the said funds were received. To ensure the integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and where appropriate, placed into separate and individual trust and/or escrow accounts from which any money drawn may only be disbursed and applied within the limitations placed upon the Gift or Grant as aforesaid. Section 6. Amendments. Upon the passage and adoption of the 1997198 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 Ordinance No. 97- Page 4 remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 9. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Councilmember Rogers-Libert, who moved its adoption on first reading. This motion was seconded by Councilmember Beskin, and upon being put to a vote, the vote was as follows: Councilmember Arthur Berger yes Councilmember Jay R. Beskin yes Councilmember Ken Cohen yes Councilmember Harry Holzberg yes Councilmember Patricia Rogers-Libert yes Vice Mayor Jeffrey M. Perlow yes Mayor Arthur I. Snyder yes 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 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'd day of September, 1997. ATTEST: ARTHURI. SNYDER, MAYOR TERESA M. SMITH, CITY CLERK 4 Ordinance No. 97- Page 5 APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 5 CITY OF AVENTURA c3~ of ~xceSxe~ 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 Counciimember Ken Cohen Councilmember Harry Holzberg Councilmember Patricia Rogere-Libert CITY MA NA GER 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 1997~98 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 STREETMA~TENANCE FUND POLICE CAPITAL OUTLAY IMPACT FEE FUND PARK DEVELOPMENT FUND DEBT SERVICE FUND CAPITAL CONSTRUCTION FUND STORMWA TER UTILITY FUND PAGE NO. I -XVI 4 7 14 17 23 30 34 39 48 54 61 63 68 70 76 79 83 87 APPENDIX 90 CITY OF AVENTURA GOVERNMENT CENTER 2999 N.E. 191ST STREET SUITE SOO AVENTURA~ FLORIDA 33180 The Honorable Mayor and City Council City of Aventura Aventura, Florida 33180 ARTHUR BERGER JAY R. BESKIN KEN COHEN HARRY HOLZBERG RE: 1997/98 Budget Message Addendum 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. ,ly submitted, EMS/aca PHONE: 305-,4,66-8900 ' FAX: 305-466-8939 CITY OF AVENTURA GOVERNMENT CENTER 2999 N.E. 19 ! ST STREET SUITE 500 AVENTURA~ FLORIDA 3:31 BO The Honorable Mayor and City Council City of Aventura Aventura, Florida 33180 ARTHUR BERGER JAY R. BESKIN KEN COHEN 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. Budget 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: 3OS*Z~66-Bgoo ' FAX: 305-466-B939 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 ;.he 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. 1997198 Bud~let Priorities/Goals 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 commercial and retail establishmer~s. 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 CentedPolice Station and Cultural Center project. Begin projects associated with the Citywide Beautification Program. Foster community pdde and involvement through spo~el 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 made to establish the foundation and invent the government structure upon which to build in the future. Summary of All Budc~etarv 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% Fund Summary By Amount 8 6 4 2 III Fund Summary By Percentage General 58.2% / Police Education 0.1% Police Impact Fee 0.6% Street Maintenance 1.3% Park Development 3~9% Debt Service 3,5% Capital Construction 30.3% Stormwater Utility 2.0% Expenditures by category are as follows: Cateaorv Summary CATEGORY Personal Services Contractual Services Other Charges & Services Commodities Other Operating Expenses Capital Outlay Debt Service TOTALS PROPOSEDAMOUNT $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% IV The following chart shows a comparison of the department's budgets for the past two years. Total costs increased by 2.6%. Departmental Budget 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 CIP Reserve 2,499,349 3,787,687 Debt Service 1,004,000 900,000 Totals 25,119,294 25,778,012 1,801,870) (12.5%) 1,288,338 51.5% (104,000) (10.4%) 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 1996/97. The 12% increase is related to projected increases in Sales Tax revenue. Charges 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 Ta~ 19.0% Franchise Fees 5,7% Licencas & Permits 8.3% Charges fo~ Se~'~ices 0.4% Fines & Forfeitures 0.3% Misc. Revenues 1.7% Fund Balance 20.1% Tranfers 4.0% I Valorem Taxes 40.6% Expenditures The estimated 1997198 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 CATEGORY Increase % 1996/97 1997/98 (Decrease) Change $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% Personal Services Contractual Services Other Charges & Svcs. Commodities Other Operating Expenses Total Operating Expenditures $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: 1. 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. 2. 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 Operating 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 fund are as follows: Aventura Founders Park $683,000 · Beautification projects 585,000 · Lighting improvements 500,000 · Police Vehicles 300,000 · NE 183® Street 275,000 · Computer equipment 203,700 · Safety improvements 172,900 · Bus shelters/benches 102,250 VIII · Equipment 92,000 · Police radios 44,280 SUMMARY OF EXPENDITURES BY DEPARTMENT GENERAL FUND Increase 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 Cle~ 123,499 Total Gen. Gov't $1,104,252 $ 74,774 401,188 519,171 155,000 139,486 $1,289,619 $1,285 66,495 101,100 50O 15,987 $185,367 %Chanqe 1.7% 19.9% 24.2% 0.3% 12.9% 16.8% PUBLIC SAFETY Police Comm. Development Total Public Safety $.3,272,542 1,192,640 $4,465,482 COMMUNITY SERVICES Total Community Services $1,095,211 OTHER NON-DEPARTMENTAL Non-Departmental $540,000 Capital Outlay 6,774.349 Total other Non-Dept. $7,314,349 $4,099,720 1,268,775 $5,368,495 $1,30O,902 $516,179 7,100,701 $7,616,880 826,878 76,135 903,013 211,691 (23,821) 326,352 $302,531 TOTAL $13,979,294 $15,581,896 $1,602,602 25.3% 6.4% 20.2% 19.3% (4.4%) 4.8% 4.1% 11.5°/o 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 provides a funding source to assist me 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 aro 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 pro-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 secretaricl 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 XlII 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: Millage Aventura 2.2270 Pinecrest 2.2770 UMSA 3.2OOO Virginia Gardens 3.2933 Bai Harbour 3.3000 Key Biscayne 3.6060 Sweetwater 3.6567 Bay Harbor Islands 4.8627 Coral Gables 5.5090 Surfside 5.6030 North Bay Village 5.5130 Miami Spdngs 7.5000 South Miami 8.5900 Flodda 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 Navigation Dist Everglades Project 0.4% Metro Dade 44.t% XV Organization Chart CITY OF AVENTU Residents City Attomey City Council City Manager City Clerk Legal Services Administration Budget Preparation Customer Service Minutes Records Retention Clerical Support Public Safety Department Community Development Department Police Patrol Community Relations Criminal investigations Traffic Enforcement Emergency Preparedness Fire/Rescue Planning Zoning Building Inspections Code Enforcement Economic Development Occupational Licenses Financ~Suppo~ 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 ORDINANCE NO. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATFACHED 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 Budf:let 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. Budqe;.ary 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. p__ersonnel 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. 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 Berger Councilmember Jay R. Beskin Coun¢ilmember Ken Cohen Councilmember Harry Holzberg Councilmember Patricia Rogers-Libert Vice Mayor Jeffrey M. Perlow 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 Councilmember Patricia Rogers-Libert Vice Mayor Jeffrey M. Pedow Mayor Arthur I. Snyder PASSED AND ADOPTED on first reading this 9th day of September, 1997. PASSED AND ADOPTED on second reading this 23r~ day of September, 1997. ATTEST: ARTHUR I. SNYDER, MAYOR TERESA M. SMITH, CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY SUMMARY OF ALL FUNDS CITY OF AVENTURA SUMMARY OF ALL FUNDS 1997/98 OPERATING & CAPITAL OUTLAY 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 REVENUE PROJECTIONS 1995/96 1996/97 1997/98 ACTUAL APPROVED CITY MANAGER REVENUES BUDGET PROPOSAL $ 3,968,785 S 13,979,294 $ 15,581,896 0 1,000 t,000 25,802 354,353 341,000 0 130,000 165,375 0 5,000 1,017,000 0 1,004,000 900,000 0 10,000,000 7,800,000 0 0 553,241 1997/98 CITY COUNCIL APPROVAL $ 15,581,896 1,000 341,000 t65,375 1,017,000 900,000 7,800,000 553,241 3,994,587 25,473,647 26,359,512 26,359,51z (26,802) (354,353) (581,55o) (581,500) TOTAL REVENUES EXPENDITURES 1995/96 1996/97 1997~98 1997/98 ACTUAL APPROVED CITY MANAGER CITY COUNCIL EXPENDITURE 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 92,581 334,693 76,305 418,071 100,107 154,500 25,098 123,499 7,988 3,273,842 38,245 1,192,640 176,795 1,095,211 107,988 540,000 74,774 401,188 519,171 155,000 139,486 4,100,720 1,268,775 t,306,902 516,179 74,774 401,188 519,171 205,000 139,486 4,100,720 1,268,775 1,306,902 516,t79 Budget 1997/98 Page Capital Outlay City Council Office of the City Manager Finance Support Services Legal City Clerk Public Safety Community Development Community Services Non - Departmental CIP Reserve 15,740 18,189 22,484 0 5,565 7,673 28,951 14,595 44,690 165,500 1,000 3,500 343,000 0 20,000 1,719,000 79,500 2,194,000 10,050,000 2,499,349 0 9,000 tt5,000 0 0 579,980 5,000 3,699,150 8,200,000 3,787,687 0 9,000 t15,000 0 0 579,980 5,000 3,699,150 8,200,000 3,737,687 Non - Departmental: Debt Service 1,004,000 900,000 900,000 Budget 1997198 Page 2 CITY OF AVENTURA 1997/98 OPERATING & CAPITAL OUTLAY 1000/2999 Personal Services 229,445 3,083,950 8,162,392 5,162,392 3000/3999 Contractual Services 180,132 2,922,500 1,665,985 1,665,955 400014999 Other Charges/Svcs 202,960 910,480 1,319,503 1,319,803 $00015399 Commodities 27,824 171,215 205,665 205,565 5400/5999 Other Operating Expenses 22,590 117,800 128,780 178,780 TOTAL OPERATING EXPENSES $ 662,951 $ 7,205,945 $ 8,482,195 $ 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 TOTAL EXPENDITURES $ 986~338 $ 25,119~94 $ 25,778,012 $ 25,778,012 COMPARATIVE PERSONNEL SUMMARY 1995~96 1996~97 1997/98 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 10 Community Services 2 5 7 Total Employees 23 96 108 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 theI genera operations of city government functions. Current Revenues Transfers Carryover TOTAL REVENUES REVENUE PROJECTIONS 1995196 '1996/97 1997/98 1997198 ACTUAL APPROVED CITY MANAGER CITY COUNCIL REVENUES BUDGET PROPOSAL APPROVAL 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 1996/97 1997/98 1997198 ACTUAL APPRO'v~"D clTY~ ClTYCOUNClL DEPARTMENT EXPENDITURE BUDGET PROPOSAL APPROVAL Operating Expenditures: City Council $ 37,844 S 73,489 $ 74,774 $ 74,774 Office of the City Manager 92,58t 334,693 401,188 401,188 Finance Support Services 76,305 418,071 5t9,171 5t9,171 Legal 100,107 154,500 155,000 205,000 City Clerk 25,098 123,499 139,486 139,486 Public Safety 7,988 3,272,842 4,099,720 4,099,720 Community Development 38,245 1,192,640 1,268,775 1,268,775 Community Services 176,795 1,095,211 1,306,902 1,306,902 Non - Departmental 107,988 540,000 516,179 516,179 Budget 1997198 Page 4 Capital Outlay City Council Office of the City Manager Finance Support Services Legal City Clerk Public Safety Community Development Community Services Non - Departmental CIP Reserve 15,740 18,189 22,484 0 5,565 7,673 28,951 14,595 44,690 165,500 1,000 3,500 343,000 0 20,000 1,589,000 79,500 2,194,000 50,000 2,494,349 0 9,000 115,000 0 0 421,980 5,000 2,407,150 400,000 3,742,571 0 9,000 115,000 0 0 421,980 5,000 2,407,150 400,000 3,692,571 Budget1997198 Page 5 CITY OF AVENTURA CATEGORY SUMMARY 1 997/98 REVENUE PROJECTIONS 310000/319999 Locally Levied Taxes 3,767,199 8,302,646 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 29,000 60,000 60,000 360000/369999 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 0 354,353 581,500 581,500 399900/399999 Fund Balance 0 2,907,000 2,900,000 2,900,000 TOTAL AVAILABLE GENERAL FUND $ 3,968,7'85 $ 13,979,294 $ 16~681,a96 $ 15,681,896 EXPENDITURES 1000/2999 Personal Services 229,446 3,083,950 5,162,392 5,162,392 3000/3999 Contractual Services 180,132 2,922,500 1,666,966 1,665,955 4000/4999 Other Charges/Svcs 202,960 910,480 1,319,503 1,319,503 500016399 Commodities 27,824 171,215 205,565 205,565 540015999 Other Operating Expenses 22,690 116,800 127,780 177,780 TOTAL OPERATING EXPENSES $ 662,961 $ 7,204.945 $ 8A8t.195 $ 8,531,196 6000/6999 Capital Outlay 323,387 6,774,349 7,100,701 7,050,701 TOTAL EXPENDITURES $ 906,338 $ 13,979,294 $ 15,661,896 $ 15,581,896 Budget 1997/98 Page 6 REVENUE ESTIMATES CITY OF AVENTURA GENERAL FUND - 0t REVENUE PROJECTIONS 1997198 NO. ACCOUNT 1995/96 1996/97 1997198 1997198 ACTUAL APPROVED CITY MANAGER CITY COUNCIL REVENUE BUDGET PRO~SAL APPROVAL 311100 311200 311300 313100 313200 313400 313500 313710 313800 314100 314220 314300 314400 _Lpcallv Levied Taxes 1-9 Ad Valorem Taxes-Current Ad Valorem Taxes-Delinquent interim Services Fee Franchise Fee-Electric Franchise Fee. Telephone Franchise Fee-Gas Franchise Fee-CATV Franchise Fee-Sanitation Franchise Fee-Towing Utility Tax-Electric Utility Tax. Telecommunications Utility Tax-Water Utility Tax-Gas SUBTOTAL $ $ 5,5tl,545 $ 5,860,000 $ 5,860,000 0 1,000 10,000 10,000 0 0 0 0 0 0 500,000 500,000 0 65,000 62,000 62,000 0 30,000 30,000 30,000 24,874 65,000 45,000 45,000 0 150,000 155,000 155,000 0 0 25,000 25,000 2,282,357 1,200,000 1,530,000 1,530,000 910,487 900,000 738,000 738,000 408,257 350,000 397,000 397,000 14t,224 30,000 75,000 75,000,, 321100 322100 329100 Licenses & Pem~ita 2-9 City Occupational Licenses Building Permita Engineering Permits SUBTOTAL 1,904 385,000 418,000 418,000 880,000 780,000 780,000 5,000 2,000 2,000 331245 334795 335110 335120 335150 335180 335492 338200 {pl!eraovernmental Revenues 3-9 Federal Grants State Grants Cigarette Tax State Revenue Sharing Alcoholic Beverage License Half Cent Sales Tax Fuel Tax Refund County Occupational Licenses SUBTOTAL 46,881 135,509 0 7,396 7,396 7,396 0 40,000 40,000 17,000 18,000 18,000 135,000 140,000 140,000 10,000 10,000 10,000 780,000 855,000 855,000 0 0 0 60,000 60,000 60,000 Budget 1997198 Page 7 341200 341900 342130 345100 342110 349000 Char~les For Services 4-0 Development Review Fees Election Filing Fees Alarm Permit Fees Rec/Cultural Events Police Detail Billing Other Charges For Service SUBTOTAL 0 0 0 625 0 0 25,000 0 0 0 0 0 28,000 0 0 20,000 10,000 2,000 28,000 0 0 20,000 10,000 2,000 351100 354O00 Fines & Forfeitures 5-9 County Court Fines Code Violation Fines SUBTOTAL 35,000 1,000 35,000 4,000 35,000 4,000 361100 364420 369900 Misc. Revenues6-9 InterestEarnings Insurance Recoveries Misc. Revenues SUBTOTAL 15,263 1,404 75,000 0 0 220,000 0 24,000 220,000 0 24,000 399900 381115 381105 _Nqn-Revenue 8-9 Carryover Transfers From Stormwater Fund Transfers From Street Maint. Fund SUBTOTAL 2,907,000 0 354,353 2,900,000 240,500 341,000 2,900,000 240,500 341,000 Total Available General Fund Budget 1997198 Page 8 311100 311200 311300 313200 313400 RE~fENUE PROJECTION RATIONALE 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 reported 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 incorporated 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 1997/98 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 of 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%. Budget 1997198 Page 9 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 1996197 fiscal year plus a growth rate of 3%. Utility Tax-Telecommunications - Section 166.231(1)(A), Florida Statues, authorizes a city to collect Public Service or Utility Taxes. Dade County previously established by Ord',r,&ace 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 porticn of the 1995/96 fiscal year and the first seven months of the 1996/97 fiscal year plus a growth rate of 3%. Budget 1997198 Page 10 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 1996/97 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. Engineering 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. Budget 1997198 Page 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 1996/97 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 1996/97 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 entities 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. Budget 1997198 Page 12 MISC. REVENUES 361100 369900 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. NON - REVENUE 399900 381115 381105 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. Budget t997198 Page 13 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 cor,,fnitted 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. 1995196 1996/97 t 997198 1997~98 oBJECT ACTUAL APPROVED CITY MANAGER CITY COUNCIL CODE NO. cATEGORY RECAP EXPE~TURE BUDGET PROPOSAL APPROVAL 1006/2999 Personal Services $ 13,994 $ 27,989 $ 28,174 $ 28,174 3000/3999 Contractual Services 4006/4999 Other Charges & Services 13,714 24,500 24,500 24,500 5006/5399 Commodities 3,532 3,500 4,600 4,600 540015499 Other Operating Expenses 6,604 17,500 17,500 17,500 Position No PERSONNEL ALLOCATION SUMMARY Position Title 1995/96 t 996/97 1997~98 0101 Mayor 0102 Council member 0103 Council member 0104 Council member 0105 Council member 0106 Council member 0107 Council member Total I I 1 I I 1 1 I 1 I 1 1 I I 1 I t 1 I I I 7 7 7 Budget 1997198 Page 14 CITY OF AVENTURA CITY COUNCIL 1997198 BUDGETARY ACCOUNT SUMMARY 01-01-511 1997/98 1997198 1-10-1200 1-10-2100 t-10-2400 PERSONAL SERVICES Council Salaries FICA Worker's Compensation 13,000 26,000 26,000 26,000 994 1,989 1,989 1,989 0 0 185 185 3-40-4030 3-40-41 O0 3-40-4910 OTHER C~RGES & SERVICES Legislative Expenses 12,275 24,500 24,500 24,500 Communication Services 12 0 0 0 Advertising 1,427 0 0 0 3-50-5100 3-50-5290 COMMODITIES Office Supplies Other Operating Supplies 2,779 1,500 2,100 2,100 753 2,000 2,500 2,500 3-54-5410 3-54-5420 OTHER OPERATING EXPENSES Subscriptions & Memberships Conferences & Seminars 1,669 5,500 5,500 5,500 4,935 12,000 12,000 12,000 Budget 1997198 Page 15 4030 5410 5420 CITY COUNCIL BUDGET JUSTIFICATIONS 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 funding: National League of Cities Florida League of Cities Dade County League of Cities following 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 '1997198 DEPARTMENT DESCRIPTION Develop 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. 1995196 1996/97 1997198 1997198 oBJEcT ACTUAL APPROVED CITY MANAGER CITY COUNCIL CODE NO. CATEGORY RECAP EXPENDITURE BUDGET PROPOSAL APPROVAL 100012999 Pemonal Services 79.377 26t,443 322,488 322,488 300013999 Contractual Services 30.00o 31.00o 31,ooo 400014999 Other Charges & Services 5,261 37.600 40,800 4o,8o0 5000/5399 Commodities 1,341 1,75o 2,200 2,200 540015499 Other Operating Expenses 6,602 3,900 4,700 4,700 Position No, PERSONNEL ALLOCATION SUMMARY Position Title 1995196 1996~97 1997198 0501 City Manager 0502 Secretary to City Manager 0503 Administrative Asst. to City Mgr. 0504 ReceptionistJlnforrnation 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 Receptionist/ Information Clerk Capital Projects Manager Administrative Assistant to City Manager Budget 1997198 Page 18 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 1997198 OBJECTIVES 1. Provide completed reports and recommendations on a timely basis upon which the City Council can make policy decis;ons. 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 of 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. PERFORMANCE WORKLOAD INDICATORS ESTIMATED PROJECTED 1996/97 1997198 100 115 Citizen Requests & Inquires Council Requests Community Meetings Attended Agcnda 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 Budget 1997198 Page t9 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 1997/98 BUDGETARY ACCOUNT SUMMARY 01-05-512 NO. CATEGORY RECAP 1995/96 1996/97 ACTUAL APPROVED 1997/98 1997198 CI'P( MANAGER CIT-"Y COUNCIL PROPOSAL APPROVAL PERSONAL SERVICES 1-10-1200 Employes Salaries $ 59,214 $ 200,712 $ 248,242 $ 248,242 1-10-2100 FICA 4,636 9,149 18,990 18,990 1-10.2200 Pension 12,080 30,716 36,567 36,567 1-10-2300 Health, Life&Disability 3,447 19,441 19,719 15,719 1-10-2400 Worker's Compensation 0 1,425 2,970 2,970 CONTRACTUAL SERVICES 3-30-3170 Lobbyist Services 0 30,000 3t,000 31,000 OTHER CHARGES & SERVICES 3-40-4000 Travel & Per Diem 429 1,300 2,000 2,000 3-40-4040 Administrative Expenses 278 600 600 600 3-40-4041 Car Allowance 1,877 6,000 6,000 6,000 3-40-4100 Communication Services 489 1,700 1,700 1,700 3-40-4650 R & M - Office 0 0 0 0 3-40-4700 Printing~Newsletter 2,188 28,000 30,500 30,500 COMMODITIES 3-50-5100 Office Supplies 3.50-5120 Computer Operating Supplies 1,341 1,000 1,400 t ,400 0 750 800 800 Budget 1997198 Page 20 3-.54-5410 3-54-5420 3-54-5500 3-54-5900 OTHER OPERATING EXPENSES Subscriptions & Memberships Conferences & Seminars Cit7 SealtLogo Contest Contingency 1,004 2,044 2,024 t,530 2,000 1,700 0 200 2,000 2,500 0 2OO 2,000 2,500 0 200 Budget 1997198 Page 21 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 Budget 1997198 Page 22 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,j Icash management, purchasing, risk management, information management, financial planning,~ /budgetary control and personn~i functions. I 1995/96 1996/97 1997198 1997198 O~ECT ACTUAL APPROVED CITY MANAGER ClTY COUNCIL CODE NO. CATEGORY RECAP EXPENOrrURE BUDGET PROPOSAL APPROVAL 100012999 Personal Services 53,338 321,571 405,702 405,702 3000~3999 Contractual Services 984 54,000 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 1995196 1996197 1997198 t001 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. 1008 Customer Service Rep. Total 4 7 8 Budget1997198 Page 23 Finance Support Services Department Organization Chart Customer Service Representative Director of Finance Support Services Exe~ve ~stant Accounting Purchasing Human Resources information Management Accountant Purchasing Technician Personnel Technician (2) information l System Technicians Budget 1997198 Page 24 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 prcsess 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. PERFORMANCE WORKLOAD INDICATORS ESTIMATED PROJECTED 1996197 1997~98 0 0 Dollar value of investments and interest earnings 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 iyIobile Units Installed Number of Budgetary Reports Issued Annual Review of insurance Coverage 1 1 0 1 0 1 I 1 0 1 90 95 95 11 0 12 50 65 0 2O 12 12 1 1 Budget 1997198 Page 25 FINANCE SUPPORT SERVICES 1997/98 BUDGETARY ACCOUNT SUMMARY 01-10-513 CATEG~ORY RE~ 1995/96 ACTUAL EXPENDFrURE 1996/97 1997/98 1997198 AppRO~ C~MANAGER ClTYCOUNClL BUDGET PROPOSAL APPROVAL 1-10-1290 1-10-1400 1-10-2100 1-10-2200 1-10-2300 1-10-2400 1-10-2500 PERSONAL SERVICES Employee Salaries Overtime FICA Pension Health, Life & Disability Worker's Compensation Unemployment 40,944 241,296 308,954 308,954 0 500 450 450 2,903 18,459 23,635 23,635 5,772 28,955 37,075 37,075 3,719 28,148 30,894 30,894 0 1,713 2,194 2,194 0 2,500 2,500 2,500 3-30-3131 3-30-3125 3-30-3t 30 3-30-3140 3-30-3180 3-30-3190 3-30-3200 CONTRACTUAL SERVICES Payroll Services 0 6,000 0 0 Financial Advisor 0 5,000 0 0 Com purer 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 1,455 Prof. Services 0 0 1,0O0 t ,000 Prof. Services - Auditor 0 16,000 15,000 15,000 3-40.4000 3-40-4041 3-40-4650 3-40-4700 3-40-4910 3-40-4990 OTHER 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 Current Charges 0 0 900 900 Budget 1997198 Page 26 3-50-5100 3-50-5120 3-50-5290 COMMODITIES Office Supplies Computer Operating Supplies Other Operating Supplies 9,923 5OO 0 3,000 5,000 1,000 5,000 14,000 1,000 5,000 14,000 1,000 3-54-5410 3-54-5420 3-54-5450 3-~4~5g00 OTHER OPERATING EXPENSES Subscriptions & Membemhipc Conferences & Seminars Training Contingency 531 0 0 13 1,100 2,400 1,200 200 1,680 1,650 5,000 1,000 1,680 1,650 5,000 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. Advert sing - 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 Budget 1997198 Page 28 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 Budget 1997198 Page 29 LEGAL CITY OF AVENTURA LEGAL 1997/98 DEPARTMENT DESCRIPTION and advice to the City Council, City Manager, Department DirectorsI To provide legal support and advisory boards on all legal issues affecting the City. The City obtains services on aj contractual basis. I 1995/96 1996/97 '1997/98 1997198 OBJECT ACTUAL APPROVED CITY MANAGER CiTY COUNCIL CODE NO. CATEGORY RECAP EXPENDITURE BUDGET PROPOSAL APPROVAL 100012999 Pemonal Services $ 300013999 Contractual Services 1oo,107 152,50o t53,ooo 153,o0o 4000~4999 Other Charges & Services 5000/5399 Commodities 5400/5499 Other Operating Expenses 2,000 2,000 52,000 Budget 1997198 Page 30 CITY OF AVENTURA CITY ATTORNEY 1997/98 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 1997198 Page 31 cq .o. Accoum' CITY OF AVENTURA LEGAL 1997/98 BUDGETARY ACCOUNT SUMMARY 01-06-514 1995/96 1996/97 1997/98 1997198 ACTUAL APPROVED CITY MANAGER CITY COUNCIL EXPENDrrURE BUDGET PRopOSAL APPROVAL 3-30-3120 3-30-3121 3-30-3300 Contractual Services Prof. Services - Legal Charter Commission Court Costs & Fees 81,490 150,000 150,000 150,000 16,399 0 0 0 2,218 2,500 3,000 3,000 3-54-5900 OTHER OPE_~TING EXPENSES Contingency 0 2,000 2,000 52,000 Budget f 997198 Page 32 3120 LEGAL BUDGET JUSTIFICATIONS Professional Services Legal - 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 1997198 Page 33 CITY CLERK'S OFFICE CITY OF AVENTURA CITY CLERK'S OFFICE 1997/98 DEPARTMENT DESCRIPTION ATo 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 electionj supervisor. Provide notice of all required meetings and maintain the official records of the City. j ssist City Manager's Office with special projects. 1995/96 1996/97 1997/98 t 997~98 ACTUAL APPROVED CiTY MANAGER CITY COUNCIL CODE NO. CATEGORY RECAP EXPEN~TURE BUDGET PROPOSAL APPROVAL t00012999 Pemonal Services $ 14,653 $ 74,999 $ 88,346 $ 88,346 3000/3999 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 t995196 t996197 t 997/98 0801 City Clerk 0802 Clerk Typist Total I 2 2 Budget 1997198 Page 34 City Clerk's Office Organization Chart ICity Clerk Clerk Typist Budget 1997198 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 1997198 67 72 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 7O 50 40 50 12 10 20 25 300 350 500 600 30 32 8 12 Budget 1997198 Page 36 OBJECT c~NO. CATEGORY RECAP CITY OF AVENTURA CITY CLERK'S OFFICE ! 997/98 BUDGETARY ACCOUNT SUMMARY 01-08-519 1995/96 1996/97 ACTUAL EXPENDITURE t997198 APPROVED cITY MANAGER BUDGET PROPOSAL t 997/98 CITY COUNCIL APPROVAL PERSONAL SERVICES 1-10-1200 Employes Salaries 1-10-1400 Overtime 1-10-2100 FICA 1-t0-2200 Pension 1-10-2300 Health, Life & Disability 1-t0-2400 Worker's Compensation $ 12,767 $ 56,463 0 0 922 4,319 727 6,776 237 7,040 0 401 67,331 0 5,151 8,080 7,306 478 67,331 0 5,151 8,080 7,306 478 OTHER CHARGES & SERVICES 3-40-4000 Travel & Per Diem 3-40-4041 Car Allowance 3-40-4700 Printing & Binding 3-40-4730 Microfilm/Records Retention 3-40-4740 Ordinance Codification 3-40-4750 Indexing Minutes 3-40-4910 Legal Advertising 0 0 1,500 1,500 0 0 2,400 2,400 1,829 3,000 3,000 3,000 0 2,000 2,240 2,240 0 3,000 3,000 3,000 0 1,000 1,000 1,000 5,142 30,000 30,000 30,000 3-50-5100 3-50-5120 3-50-5290 COMMODITIES Office Supplies 2,802 1,500 1,500 1,500 Computer Operating Supplies 0 3,000 3,000 3,000 Other Operating Supplies 274 1,000 1,000 1,000 3-54-54t0 3.54-5420 3.54-5450 3-54-5900 OTHER OPERATING EXPENSES Subscriptions & Memberships 398 1,500 400 400 Conferences& Seminars 0 t,500 1,500 1,500 Training 0 1,000 500 500 Contingency 0 0 100 100 Budget 1997198 Page 37 4000 4730 4740 4750 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 :ommunity and create partnerships that enhance law enforcement, crime prevention and quality Df life issues. 1995/96 1995/97 1997~98 1997~98 OBJECT ACTUAL APPROVED CITY MANAGER CITY COUNCIL CODE NO. CATEGORY RECAP EXPENDITURE BUDGET PROPOSAL APPROVAL 1000/2999 Personal Services $ 7,665 $ 1,730,377 $ 3,519,455 $ 3,519,455 300013999 Contractual Services 1,321,000 17,500 17,50o 400014999 Other Charges & Services 53,o00 370,500 370,500 500015399 Commodities 323 119,965 141,265 141,265 5405/5499 Other Operating Expenses 48,500 51,ooo 51,ooo Position No PERSONNEL ALLOCATION SUMMARY Position Title 1995196 1995/97 1997198 2001 Police Chief t 1 2002 Executive Assistant 2003 Deputy Chief of Police 0 I 1 2004 2006 Lieutenants 0 2 2 2005 Commander o 1 2007-2010 Sergeant 0 4 4 201',-2036 Police Officers 0 26 26 2037 Crime Scene Tech o 2038-2042 Police Service Aides o 5 5 2043-2046 Detectives o 4 4 2047 Com Poi/Crime Prev Off o 2048 Records Clerk o I 1 2049 Administrative Asst. 0 1 2050-2056 Dispatchers 0 7 7 Budget 1997198 Page 39 2057-206t 2062-2066 2067-2068 2069 Police Officers Police Officers Administrative Asst. Crime Scene Tech Total 0 5 5 0 0 5 0 0 2 0 0 1 2 6'1 69 Budget 1997198 Page 40 Public Safety Department Organization Chart Police Chief Deputy Chief Executive A~stant Administrative A,~tant Uniform Patrol Special Services Administrative Services 1 Lieutenant 3 Sergents 32 Police Officers Police Service Aides Administrative Asst. 1 Lieutenant 1 Sergeant 5 Detectives 3 Community Patrol 1 Crime Prevent. Officer 1 Crime Scene 1 Administrative AssL 1 Commander 1 Records Clerk 7 Dispatchers Budget 1997198 Page CITY OF AVENTURA PUBLIC SAFETY 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. Expansion of Community Policing and Bicycle Patrols. 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. 11. Establish working relationship with community and business security forces to resolve problems and criminal issues facing the City. 12. Maintain a partnership with the community which ensures that the Police Department is both aware and responsive to the concerns and expectations of the community. PERFORMANCE WORKLOAD INDICATORS ESTIMATED 1996/97 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 50% 25% 61 50% 50% 20% 5 30 18 9000 850 1700 4200 2500 100% 75% 8 100% 100% 100% 10 50 24 13000 1200 2200 6000 3200 Budget 1997/98 Page 42 Cases Assigned 1300 1800 Cases Cleared 260 360 Budget 1997198 Page 43 NO. CATEGORY RECAP CITY OF AVENTURA PUBLIC SAFETY 1997/98 BUDGETARY ACCOUNT SUMMARY 01-20-521 1995/96 ACTUAL F_.J(PENDI'rURE 1996/97 1997198 1997198 APPROVED CI~ MANAGER CITY COUNCIL BUDGET PROPOSAL APPROVAL 1-10-1200 1-10-1390 1-10-1400 1-10-1410 t-10-1420 1-10-1500 1-10-2100 1-t0-2200 1-10-2300 1-10-2400 PERSONAL SERVICES Employee Salaries Court Time Overtime Holiday Pay Extra Duty Detail Police Incentive Pay FICA Pension Health, Life & Disability Worker's Compensation 6,308 $ 1,108,728 $ 2,369,524 $ 2,369,524 0 15,000 30,000 30,000 0 75,000 100,000 100,000 0 35,000 60,000 60,000 0 0 17,600 17,600 0 25,000 35,000 35,000 478 84,818 182,615 182,615 757 t33,047 286,455 286,455 122 161,821 257,416 257,416 0 91,963 180,844 180,844 3-30-3180 3-30-3192 3-20-3193 Contractual Services Medical Exams Prof. Services Police Service-Metro Dade 0 5,000 2,500 2,500 0 20,000 15,000 15,000 0 1,296,000 0 0 3-4O-4000 3-4O-4O4O 3-40-4041 3.40-4042 3-40-4050 3-40.41 O0 3-4~-4200 3.40.4300 3-40-4400 3-40-4420 3.40 ~0 OTHER CHARGES & SERVICES Travel & Per Diem Administrative Expenses CALEA Accredita/(ion Recruiting & Hiring Expense investigative Expense Communication Services Postage Utilities Office Space Lease Leased Equipment Copy Machine Costs 0 4,000 10,000 10,000 0 1,000 5,000 5,000 0 0 20,000 20,000 0 15,000 7,500 7,500 0 2,000 10,000 10,000 0 5,000 80,000 80,000 0 0 5,000 5,000 0 0 7,500 7,500 0 0 120,000 120,000 0 0 40,000 40,000 0 0 3,000 3,000 Budget1997198 Page44 3-40-4610 3-40-4620 3-40-4645 3-40-4700 R&M- Vehicles R&M-Building R&M- Equipment Printing & Binding 19,000 0 2,000 5,000 25,000 15,000 15,000 7,500 25,000 15,000 15,000 7,500 3-50-5100 3-50-5115 3-50-5120 3-50-5220 3-50-5240 3-50-5245 3-50-5266 3-50-5270 3-50-5290 COMMODITIES Office Supplies Byrne Grant Match Computer Operating Supplies Gas & Oil Uniforms Uniform Allowance Photography Ammunition Operating Supplies 323 0 0 0 0 0 0 0 3,500 2,465 3,000 25,000 45,000 0 5,000 6,000 30,000 8,500 2,465 7,500 40,000 25,000 16,800 5,000 6,000 30,000 8,500 2,465 7,500 40,000 25,000 16,800 5,000 6,000 30,000 3-54-5410 3-54-5420 3-54-5450 3-54-5900 OTHER OPERATING EXPENSES Subscriptions & Memberships Conferences & Seminars Training Contingency 3,500 3,000 40,000 2,000 3,500 5,500 40,000 2,000 3,500 5,500 40,000 2,000 Budget 1997198 Page 45 1390 1400 1410 1500 3180 3192 4041 4042 4050 4100 440O 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 to assist 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 equipment, vehicles and motorcycles. Office Space .Lease - Cost associated with leasing office space for the Police Station. Budget 1997/98 Page 46 4645 4700 5115 524O 5266 527O 5290 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. Photo,qraphy - 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. Subscril~iions & 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. Training - Costs associate with maintaining a highly trained and motivated police force. Budget 1997198 Page 47 COMMUNITY DEVELOPMENT CITY OF AVENTURA COMMUNITY DEVELOPMENT 1997/98 DEPARTMENT DESCRIPTION This Department is responsible for the City's planning, development review, zoning, buildingj /inspections, code and ordinance enforcement, economic development functions and thel issuance of occupational licenses. The Department is organized to provide "one stop" customerI /service at a centralized location. 1995/96 1996/97 1997/98 t997198 OBJECT ACTUAL APPROVED CITY MANAGER CITY COUNCIL CODE NO. CATEGORY RECAP EXPENDrrUEE BUDGET PROPOSAL APPROVAL 100012999 Personal Services 300013999 Contractual Services 400014999 Other Charges & Services 5000/5399 Commodities 5400/5499 Other Operating Expenses 27,520 $ 400,060 $ 454,275 $ 454,275 1,330 740,000 760,000 760,000 2,914 25,580 25,000 25,000 4,847 18,500 19,000 19,000 1,634 8,500 10,500 10,500 Position No PERSONNEL ALLOCATION SUMMARY Position Title t995/96 1996197 1997/98 4001 4002 4003 4004 4005 4006 4007 4008 4009 4010 Director of Community Development Code Compliance Officer Assistant Planner Executive Assistant Building Official Planner Customer Service Rep I Clerk Typist Code Compliance Officer Customer Service Rep II To~l 3 10 10 Budget 1997198 Page 48 Planning Community Development Department Organization Chart Director of Community Development Building inspection Executive Assistant Code Enforcement Planner Assistant Planner Chief Building Official Code Compliance Officer (2) Clerk Typist Contractual Building nspection Services Customer Service Rep II Customer Service Rep I Budget 1997198 Page 49 CITY OF AVENTURA COMMUNITY DEVELOPMENT t997/98 OBJECTIVES 1. Provide customer focus technical assistance to the community. 2. Utilize and maintain the GIS for planning and public information. 3. Provide staff suppor[ for the Planning Advisory Board. 4. 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 25O 6 9O0 2100 45 22 4 98 9O Budget 1997/98 Page 50 OBJECT CODE NO. CATEGORY RECAP PERSONAL SERVICES 1-10-1200 Employee Salaries 1-10.1400 Overtime 1-10-2100 FICA 1-10-2200 Pension 1-10-2300 Health, Life & Disability 1-10-2400 Worker's Compensation COMMUNITY DEVELOPMENT 1997/98 BUDGETARY ACCOUNT SUMMARY 01-40-524 199~;~96 t996/97 ACTUAL APPROVED EXPENDITURE BUDGET $ 21,817 $ 303,304 0 500 1,681 21,309 2,301 33,426 1,721 39,547 0 1,974 1997/98 1997198 CITY MANAGER CITY COUNCIL PROPOSAL APPROVAL 338,718 $ 338,718 500 500 25,912 25,9t2 40,646 40,646 36,982 36,982 11,517 11,517 Contractual Services 3-30-3190 Prof. Services 3-30-3300 Building inspections Services 3-30-3400 Mapping Services 680 75,000 110,000 110,000 0 640,000 600,000 600,000 650 25,000 50,000 50,000 OTHER CHARGES & SERVICES 3-40-4000 Travel & Per Diem 3-40-4400 Lease Equipment 3-40-4610 R&M- Vehicles 3-40-4645 R&M- Equipment 3-40-4100 Communication Services 3-40-4700 Printing 342 4,000 7,000 7,000 1,476 4,080 4,500 4,500 0 5,500 5,000 5,000 0 3,500 2,000 2,000 0 1,000 1,500 1,500 1,096 7,500 5,000 5,000 COMMODITIES 3-50-5100 Office Supplies 4,288 3,000 4,000 4,000 3-50-6120 Computer Operating Supplies 375 5,500 5,500 5,500 3-50-5220 Gas & Oil 32 3,000 3,000 3,000 3-$0-5240 Uniforms 0 1,000 1,500 t,500 3-50-5290 Other Operating Supplies 152 6,000 5,000 5,000 Budget 1997198 Page 51 3-54-5410 3-54-5420 3-54-5450 3-54-5900 OTHER OPERATING EXPENSES Subscriptions & Memberships Conferences & Seminars Training Contingency 267 450 0 917 2,000 2~000 2,500 2,000 3,000 2,500 3,000 2,000 3,000 2,500 3,000 2,000 Budget 1997198 Page 52 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 c-~anging and new developments in the field of planning, economic development and code enforcement. Budget 1997198 Page 53 COMMUNITY SERVICES CITY OF AVENTURA COMMUNITY SERVICES 1997/98 DEPARTMENT DESCRIPTION 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 development. The department is organized to provide public works maintenance, transportation and recreation services on a quality basis. 1995196 1996/97 OBJECT ACTUAL APPROVED CODE NO. CATEGORY RECAP EXPENDITURE BUDGET 1997198 1997~98 CITY MANAGER CITY COUNCIL PROPOSAL APPROVAL 1000/2999 Personal Services $ 32,898 $ 267,511 $ 343,952 $ 343,952 3000~3999 Contractual Services 77,791 625,000 685,500 685,500 4000/4999 Other Charges & Services 62,033 189,200 264,200 264,200 5000/5399 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 1995196 1996197 1997198 5001 Director of Community Services 1 1 1 5002 Executive Assistant I 1 1 5003 Public Works Superintendent 0 1 ~ 5004 Cultural/Recreation Services Supt. 0 I 1 5005 Maintenance Worker 0 ~ 1 5006 Engineer TechlCAD Operator 0 0 1 5007-5008 Bus Driver - PFr o o I Total 2 5 7 Budget 1997198 Page 54 Community Services Department OrgaflizatJon Cha~t Director of Community Services Executive Assistant Public Works ~eaut~cafion Cultural/Recreation Public Works Superintendent Contractual City Engineer Services Contractual Landscape Architect Cultural/Recreation Superintendent Contractual Landscape I ROW Maintenance Contractual Street/ Drainage Ma ntenance Contractual Building Maintenance Contractual Fleet Maintenance Engineer Tech;CA~, Operator Maintenance Worker Mass Transit 2 Bus Ddvers Special Events Recreation/ Cuttural Budget 1997198 Page 55 CITY OF AVENTURA COMMUNITY 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 ~3rograms 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 shuttle 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 ESTIMATED PROJECTED '1996/97 1997/98 Residents Requests Cleared 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 50 65 18 20 2 4 6 12 300 40 100 75 125 12,000 5,O00 12 25 50 75 6 8 2,000 6,000 55 65 3 6 18 24 1,800 2,50O Budget 1997198 Page 56 CITY OF AVENTURA COMMUNITY SERVICES 1997/98 BUDGETARY ACCOUNT SUMMARY 01-50-539 CODE NO. CATEGORY RECAP 1995/96 t996/97 1997/98 1997198 ~ROVED CITY MANAGER CITY COUNCIL EXPENDITURE BUDGET PROPOSAL APPROVAL ~ERSONAL SERVICES 1-10-1200 Employee Salaries 1-10-1400 Overtime 1-10-2100 FICA 1-10-2200 Pension 1-10-2300 Health, Life & Disability t-10-2400 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 3-30-31t2 3-30-3150 3-30-3160 3-3O-345O 3-30-3451 Contractual Services Prof. Services - Engineering WASA Billing Storrnwater Data Management Landscape/Tress Maint. Svcs. Street Maintenance/Drainage Prof. Services -Landscape Arch. Beautification/Sig nage 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 t00,000 100,000 34,936 60,000 160,000 160,000 0 30,000 15,000 15,000 3-40-4000 3-40-4300 3-404311 3-40-4400 3-40-4610 3-40-4645 3-40-469t 3-40-4620 3-40-4100 3-40-4700 3-40-4850 OTHER CHARGES & SERVICES Travel & Per Diem Utilities-Water Utilities-Street Lighting Lease R&M- Vehicles R&M- Equipment R&M- Streets R&M- Buildings Communication Services Printing & Binding Special Events 0 1,200 1,200 1,200 0 0 20,000 20,000 15,752 80,000 80,000 80,000 748 0 9,000 9,000 0 500 1,500 1,500 145 1,000 1,000 1,000 221 25,000 20,000 20,000 8,434 5,000 5,000 5,000 55 1,500 1,500 1,500 1,660 5,000 5,000 5,000 .5,000 45,000 70,000 70,000 Budget 1997198 Page 57 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 COMMODITIES Office Supplies 3,308 t,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 3-54-5410 3-54-5420 3-54-5450 3-54-5900 OTHER OPERATING EXPENSES Subscriptions & Memberships 196 1,000 1,000 1,000 Conferences 8, Seminars 142 2,000 2,000 2,000 Training 0 500 750 750 Contingency 374 2,000 1,500 1,500 Budget 1997198 Page 58 3110 3111 3112 3150 3160 3450 3451 430O 4311 4691 4850 COMMUNITY SERVICES BUDGET JUSTIFICATIONS Professional Services_ En,qineerin.q - 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 Billin.q - Costs associated with contracting with the County to collect stormwater utility fees. Data ManaRement - 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/Draina.qe - 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 m~dians, irrigation systems, ar, d City entranceways. Beautification/Si,qna,qe - 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. Budget 1997198 Page 59 4851 492O 5410 542O 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. Budget 1997/98 Page 60 NON DEPARTMENTAL 3-40-4100 3-40-4200 3-40-4300 3-40-.4400 3-40-4420 3-40 ~0 3-40-4500 3-40-465O cATEGoRY RECAP OTHER CHARGES & SERVICES Communication Services Postage Utilities Office Space Lease Leased Equipment Copy Machine Costs Insurance R&M- Office Equipment CITY OF AVENTURA NON-DEPARTMENTAL 1997/98 BUDGETARY ACCOUNT SUMMARY 01-90-590 1995/96 1996/97 1997198 1997198 EXPENI~TURE BUDGET PROPOSAL APPROVAL 12,909 36,000 38,000 38,000 3,152 10,000 24,000 24,000 t,858 24,000 12,600 12,600 78,061 300,000 222,579 222,579 1,375 10,000 10,000 10,000 1,421 8,000 24,000 24,000 1,700 120,000 150,000 150,000 495 5,000 5,000 5,000 3-50-5290 COMMODITIES Other Operating Supplies 921 5,000 5,000 5,000 3-54-5900 OTHER OPERATING EXPENSES Contingency 6,096 22,000 25,000 25,000 Budget 1997198 Page 61 4100 4300 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 Government 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. Budget 1997198 Page 62 CAPITAL OUTLAY CITY OF AVENTURA CAPITAL BUDGET 1997198 PROJECT APPROPRIATION 01-80-XXX coDE NO~ CATEGORY RECAP 1995/96 1996/97 1997/98 1997198 ACTUAL APPROVED ~IIf. ANAGER ~CoUNCIL EXPENDITURE BUDGET PROPOSAL APPROVAL 6-60-6201 City Council - 511 Equipment 15,740 $ 1,000 $ $ City Manaqer"s Office - 512 6-66.6202 Equipment 6-60-6401 Computer Equipment 10,755 $ 2,500 $ 4,000 $ 4,000 7,434 1,000 5,000 5,000 Finance Suuoort Serv, - 513 6-60-6203 Equipment 6-60-6402 Computer Equipment 10,313 $ 6,000 $ 4,000 $ 4,000 12,171 337,000 111,000 11t,000 CiH Clerk - 519 6-60-6204 Equipment 6-60-6403 Computer Equipment 4,642 $ 20,000 $ $ 923 Public Safety - 521 6-60-6205 Equipment 6-60-6404 Computer Equipment 6.60-6407 Radio Purchase & Replace. 6-66.~250 Vehicles 7,673 $ 335,000 $ $ 718,000 77,700 77,700 44,280 44,280 536,000 300,000 300,000 Communi Deveio ment- 524 6-60-6206 Equipment 6-60-6405 Computer Equipment 6-60-6251 Vehicles 6,875 $ 20,000$ t3,602 17,500 8,474 42,000 5,000 5,000 Budget 1997198 Page 63 6-60-6207 6-60-6406 6-60-6252 6-60-6601 6-60-6602 6-60-6603 Community Services - 539 Equipment Computer Equipment Vehicles Beautification Projects Walkways/Sidewalks Safety Improvements Bus Shelters/Benches Road Resurfacing NE 183rd Street Drainage Improvements Aventura Founders Park Lighting Improvements Sub-Total 6,267 7,646 682 $ 6,000 7,000 26,000 1,600,000 85,000 210,000 86,000 50,000 75,000 50,000 84,000 84,000 5,000 5,000 585,000 085,000 10,000 10,000 162,900 162,900 102,250 102,250 275,000 276,000 683,000 683,000 500,000 500,000 14,599 $ 2,194,000 $ 2,407,150 $ 2,407,150 6-60-6209 6-60-6208 6-60-6999 Nondepartmental - 590 Government Center $ $ $ Building\Equipment 44,690 50,000 Capital Reserve 165,500 2,494,349 Sub-Total $ 210,190 $ 2,644,349 $ 400,000 $ 400,000 3,742~571 3,692,571 4,142,571 $ 4,092,571 Total $ 323,387 $ 6,774,349 $ 7,100,701 $ 7,060,701 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 offic~ 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 1996197 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 Exercise/Walking Path, 6-60-6603 Safety Improvements - The City's consulting engineers prepared a 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 Drive 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 attract;ye 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 s3fety 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 Li,qhting 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. Budget 1997198 Page 67 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 1($2.00) the City receives from each paid traffic citation, which, by State Statute, must be used toj /further the education of the City's Police Officers. J REVENUE PROJECTIONS 1995/96 1995/97 1997198 1997~98 OBJECT ACTUAL APPROVED CITY MANAGER CITY COUNCIL CODE CATEGORY REVENUE BUDGET PROPOSAL APPROVAL 310000/319999 Locally Levied Taxes 0 0 0 o 320000/329999 Licenses & Permits 0 o o o 330000/339999 Intergovernmental Rev. o 0 0 o 340000/349999 Charges for Services o o o o 3500001359999 Fines & Forfeitures o 1,0oo 1,ooo 1,ooo 360000/369999 Misc. Revenues 0 o 0 0 380000/389999 Transfer from Funds 0 0 o o 399900/399999 Fund Balance 0 0 o o EXPENDITURES '1995/96 '1996/97 '1997/98 1997198 OBJECT ACTUAL APPROVED CITY MANAGER CITY COUNCIL CODE CATEGORY EXPENDrrURE APPROVAL 1o00/2999 Personal Services 0 0 o o 3000/3999 Contractual Services 0 0 0 0 4000/4999 Other ChargeslSvcs 0 0 0 0 500015399 Commodities 0 0 0 0 5400/5999 Other Operating Expenses 0 1,000 1,000 1,000 6000/6999 Capital Outlay 0 0 0 0 Budget 1997~98 Page 68 CITY OF AVENTURA POLICE EDUCATION FUND 11 1997/98 REVENUE C~_ _n_F CATEGORY 351395 Fines 399000 Carryover REVENUE PROJECTIONS 1995/96 1996/97 1997/98 1997198 ACTUAL APPROVED cITY MANAGER CITY COUNCIL REVENUE BUDGET PROPOSAL APPROVAL 0 1,000 1,000 1,000 0 0 0 0 OBJECT CATEGORY Training 1995/96 ACTUAL ~PENDITURES EXPENDITURES 1996/97 1997/98 1997198 APPROVED CITY MANAGER CITY COUNCIL BUDGET PROP~ APPROVAL 1,000 1,000 1,000 TOTAL EXPENDITURES REVENUE PROJECTION RATIONALE 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. Budget1997/98 Page 69 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 thej Community Services Department and the Capital Improvement Program. ~ REVENUE PROJECTIONS 1995/96 1996/97 1997198 1997198 OBJECT ACTUAL APPROVED CITY MANAGER CITY COUNCIL CODE CATEGORY REVENUE BUDGET PRopOsAL APPROVAL 3100001319999 Locally Levied Taxes 0 0 0 0 320000/329999 Licenses & Permits 0 0 0 0 3300001339999 Intergovernmental Rev. 25,802 332,000 338,000 338,000 3400001349999 Charges for Services 0 0 0 0 3500001359999 Fines & Forfeitures 0 0 0 0 360000/369999 Misc. Revenues 0 3,000 3,000 3,000 3800001389999 Transfer from Funds o o o o 3999001399999 Fund Balance 0 19,353 0 0 OBJECT CODE 100012999 300013999 400014999 500015399 540015999 CATEGORY Personal Services Contractual Services Other Charges/Svcs Commodities Other Operating Exp. 1995/96 ACTUAL EXPEND~ilRE 0 0 EXPENDITURES 1996~97 1997/98 1997198 APpROvED cn-¥ M~ER Ctry COUNCIL BUDGET pROPOSAL APPROVAL 0 0 u 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 600016999 900019999 Capital Outlay Transfers 0 0 0 0 0 354,353 341,000 341,000 Budget 1997198 Page 70 CITY OF AVENTURA STREET MAINTENANCE FUND - 12 1997198 REVENUE OBJECT CODE CATEGORY REVENUE PROJECTIONS 1995/96 1996/97 1997198 1997198 ACTUAL AppROVED CITY MANAGER CITY COUNCIL REVENUE BUDGET PROPOSAL ApPROVAL 335120 335300 335301 Interqovernmental Revenues 3-9 State Revenue Sharing Local Option Cap. Impr. Gas Tax Local Option Gas Tax 25,802 72,000 78,000 78,000 80,000 80,000 80,000 0 180,000 180,000 t80,000 361000 Misc. Revenues6-9 interest Earnings 0 3,000 3,000 3,000 399900 Non -Revenue 8-9 0 19,353 0 0 Budget 1997198 Page 71 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. Budget 1997198 Page 72 POLICE CAPITAL OUTLAY IMPACT FEE FUND CITY OF AVENTURA POLICE CAPITAL OUTLAY IMPACT FEE FUND 14 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 thej City in prov d ng police services required by the growth in the City. ~ REVENUE PROJECTIONS 1995196 t 996197 1997/98 1997~98 OBJECT ACTUAL APPROVED CITY MANAGER CITY COUNCIL CODE CATEGORY REVENUE BUDGET PROPOSAL APPROVAL 310000/319999 Locally Levied Taxes 0 0 0 0 320000/329999 Licenses & Permits 0 0 0 330000/339999 Intergovernmental Rev. 0 0 0 0 ~40000/349999 Charges for Services 0 0 0 0 350000/359999 Fines & Forfeitures 0 0 0 0 360000/369999 Misc. Revenues 0 130,000 58,000 58,000 380000/389999 Transfer from Funds 0 0 0 0 399900/399999 Fund Balance 0 0 107,375 107,375 EXPENDITURES 1995/96 1996/97 1997/98 1997/98 OBJECT ACTUAL APPROVED CITY MANAGER CITY COUNCIL CODE CATEGORY FJ(EN[~'UE BUDGET PROPOSAL APPROVAL 1000/2999 Personal Services 0 0 0 0 3000/3999 Contractual Services 0 0 0 0 4000/4999 Other Charges/Svcs 0 0 0 0 5000/5399 Commodities 0 0 0 0 5400/5999 Other Operating Exp. 0 0 0 0 6000/6699 Capital Outlay 0 130,000 165,375 165,375 900019999 Transfers o o o o ~6i375 Budget 1997198 Page 73 CITY OF AVENTURA POLICE CAPITAL OUTLAY IMPACT FEE FUND t4 1997/98 REVENUE PROJECTIONS R~E 1995/96 1996/97 1997/98 1997198 ACTUAL ^~,.ROVED cn'Yu~AGER Cm"COUNC. C~ CATEGORy REVENUE BUDGET pROpoSAL APPROVAL Misc. Revenues 6-9 363200 Police Impact Fees 0 130,000 58,000 58,000 Non -Revenue 8-9 399900 Car~over 0 0 t07,375 107,375 EXPENDITURES 199~/96 1996/97 OBJECT ACTUAL APPROVED CODE CATEGORY EXPE~rrURE BUDGET 1997/98 t997198 CITY~NAGER CFI'Y COUNCIL pROpOsAL APPROVAL 6-60-6205 public Safet~ - 521 Equipment 130,000 158,000 158,000 6.60-6999 Non-Departmental-890 Capital Reserve 7,375 7,375 Budget 1997~98 Page 74 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 Budget 1997198 Page 75 PARK DEVELOPMENT FUND CITY OF AVENTURA PARK DEVELOPMENT FUND 17 CATEGORY SUMMARY 1997/98 FUND DESCRIPTION account for revenues and expenditures specifically earmarked for capitalj This fund is used to ~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. I REVENUE PROJECTIONS 1995/96 199~97 1997198 1997198 OBJECT ACTUAL APPROVED CITY MANAGER CITY COUNCIL CODE CATEGORY REVENUE BUDGET PROPOSAL APPROVAL 310000/319999 Locally Levied Taxes 0 0 0 0 320000/329999 Licenses & Permits 0 0 0 0 330000/339999 Intergovernmental Rev. o o o o 340000/349999 Charges for Services 0 0 0 0 350000/359999 Fines & Forfeitures 0 0 0 0 360000/369999 Misc. Revenues 0 5,000 700,000 700,000 380000/389999 Transfer from Funds o o o o 399900/399999 Fund Balance 0 0 317,000 317,000 EXPENDITURES 1995/96 t 996/97 1997/98 1997198 OBJECT ACTUAL APPROVED CITY MANAGER CITY COUNCIL CODE CATEGORY EX~,ENOrrU~,E BUDGET PRoPOsAL APPROVAL 1000/2999 Personal Services o o o o 300013999 Contractual Services 0 0 0 0 4000~4999 Other ChargeslSvcs 0 0 0 0 5000/5399 Commodities o o o o Other Operating Exp. o o o o 6000/6999 Capital Outlay 0 0 1,017,000 1,017,000 Transfers 0 0 0 0 Budget 1997198 Page 76 CITY OF AVENTURA PARK DEVELOPMENT FUND 17 1997/98 REVENUE CODE CATEGORY REVENUE PROJECTIONS 1995/96 1996/97 1997/98 ACTUAL APPROVED CITY M~GER REVENUE BUDGET PROPOSAL 1997198 CITY COUNCIL APPROVAL 363200 Misc. Revenues6-9 Recreation impact Fees 0 5,000 700,000 700,000 Non-Revenue 8-9 399900 Carryover 0 0 317,000 317,000 OBJECT coDE: CATEGORY EXPENDITURES 1995/96 1996/97 19~7/98 1997198 ACTUAL APPROVED CITY MANAGER CITY COUNCIL EXPENDITURE BUDGET PROPOSAL APPROVAL 6-60-6610 Cqmmunit~ Services - 539 Aventura Founders Park 6-60-6999 Non-De artmental - 590 Capital Reserve 5,000 TOTAL EXPENDITURES Budget 1997/98 Page 77 REVENUE PROJECTION RATIONALE 363200 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, although 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 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 Budget 1997/98 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 3100001319999 3200001329999 330000/339999 340000/349999 350000/359999 3600001369999 380000/389999 3999001399999 Locally Levied Taxes Licenses & Permits Intergovernmental Rev. Charges for Services Fines & Forfeitures Misc. Revenues Transfer from Funds Fund Balance REVENUE PROJECTIONS 1995/96 1996/97 1997198 1997198 ACTUAL APPROVED CITY MANAGER CITY COUNCIL REVENUE BUDGET PROPOSAL APPROVAL 0 $ 1,000,000 $ 875,000 $ 875,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,000 25,000 25,000 0 0 0 0 0 0 0 0 OBJECT CODE 1000/2999 300013999 4000/4999 5000/5399 540015999 CATEGORY Personal Services Contractual Services Other ChargeslSvcs Commodities Other Operating Expense'. EXPENDITURES 1995/96 1996/97 1997198 1997198 ACTUAL APPROVED CITY II~IkNAGER CITY COUNCIL EXPENDITURE BUDGET pROPOS~ APPROVAL 0 0 0 u 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 eudget 1997198 Page 79 600~6999 700~7999 900~9999 Capital Outlay Debt Service Transfem 0 0 0 0 900,000 0 0 900,000 0 Budget 1997198 Page 80 CITY OF AVENTURA DEBT SERVICE FUND 30 1997~98 CATEGORY REVENUE PROJECTIONS t995/96 1996/97 t997/98 1991/98 ACTUAL AppRoVED CITY~GER CITY COUNCIL REVENUE BUDGET PROPOSAL APPROVAL 1-9-314100 1-9-314220 1-9-314300 1-9-314400 6-9-361100 Utility Tax- Electric Utility Tax.Telecommunications Utility Tax-Water Utility Tax-Gas Interest on Investments 0 $ 1,000,000 875,000 $ 875,000 0 4,000 25,000 25,000 OBJECT C~__~_ 7-70-7130 7-70-7230 7-70-7240 CATEGORY Principal Interest Other Debt Service Costs TOTAL EXPENDITURES EXPENDITURES 1995/96 1996/97 ACTUAL APPROVED EXPENDR'URE BUDGET 0 554,000 450,000 1997198 1997/98 CITY MANAGER CITY COUNCIL pR~ APPROVAL 50,000 50,000 844,000 844,000 6,000 6,000 Budget 1997198 Page 81 REVENUE PROJECTION RATIONALE 314100 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. Budget 1997198 Page 82 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 thej 1997/98 Revenue Bond Issue to construct the Government Center, Police Station and Culturall Center. oBJECT CODE CATEGORY REVENUE PROJECTIONS 1995/96 1996/97 1997/98 1997198 ACTUAL APPROVED CITY MANAGER CITY COUNCIL REVENUE BUDGET PROPOSAL APPROVAL 310000/319999 3200001329999 330000/339999 340000/349999 350000/359999 360000/369999 380000/389999 399900/3,99999 Locally Levied Taxes Licenses & Permits Intergovernmental Rev. Charges for Services Fines & Forfeitures Misc. Revenues Transfer/Debt Proceeds Fund B;lance o $ $ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 150,000 200,000 200,000 0 9,850,000 7,600,000 7,600,000 0 0 0 0 OBJECT CODE 1000/2999 3000/3999 4000/4999 5000/5399 5400/5999 CATEGORY Personal Services Contractual Services Other ChargeslSvcs Commodities Other Operating Expense EXPENDITURES 1995/96 1996/97 ACTUAL APPROVED EX~NDrrURE BUDGET 0 0 0 0 0 0 0 0 0 0 1997/98 t997198 ClTYMANAGER C~YCOUNCIL PRoPO~ APPROVAL 0 u 0 0 0 0 0 0 0 0 6000~999 7000~999 Capital Outlay Debt Service 0 10,000,00n 7,800,000 7,800,000 0 0 0 0 Budget1997198 Page 83 900019999 Transfers o o o o Budget 1997198 Page 84 CITY OF AVENTURA CAPITAL CONSTRUCTION FUND -32 1997/98 ~E OBdECT CATEGORY REVENUE PROJECTIONS 1995/96 1996/97 1997198 ACTUAL APPROVED cITY MANAGER REVENUE BUDGET pRoPOSAL 1997/98 CITY COUNCIL APPROVAL 6-9-361100 8-9-384200 Interest on Investments Bond Proceeds 0 t 50,000 200,000 200,000 0 $ 9,850,000 $ 7,600,000 $ 7,600,000 OBJECT Cor)E 6-60-6209 6-60-6101 CATEGORY Non-Deoartmental - 590 Government Center Land Acquisition TOTAL EXPENDITURES CAPITAL BUDGET 36-80 EXPENDITURES 1995/96 1996/97 1997/98 1997/98 ACTUAL APPROVED CITY MANAGER CITY COUNCIL EXPENDrrURE BUDGET PROPOSAL APPROVAL 0 0 7,800,000 7,800,000 0 10,000,000 0 0 Budget 1997198 Page 85 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 This fund is used to account for revenues and expenditures specifically earmarked for thej construction and maintenance of the City's stormwater drainage system. I REVENUE PROJECTIONS 1995/96 1995/97 1997198 1997198 OBJECT ACTUAL APPROVED CITY MANAGER CITY COUNCIL CODE CATEGORY REVENUE BUDGET PROPOSAL APPROVAL 310000/319999 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 0 553,241 553,241 350000/359999 Fines & Forfeitures 0 0 0 0 3600001369999 Misc. Revenues 0 0 0 0 3800001389999 Transfer from Funds 0 0 0 0 3999001399999 Fund Bel=nce 0 0 0 0 EXPENDITURES '! 995/96 f 996/97 1997/98 f 997198 OBJECT ACTUAL APPROVED CITY MANAGER CITY COUNCIL CODE CATEGORY EXPENOn'URE BUDGET 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 Other Operating Exp. 0 0 0 0 600016999 Capital Outlay 0 0 312,74t 312,741 900019999 Transfers 0 0 240,500 240,500 Budget 1997198 Page 87 CITY OF AVENTURA STORMWATER UTILITY FUND 41 1997/98 cATEGoRY REVENUE PROJECTIONS ACTUAL APPROVED cITY MAI~-AGER CITY COUNCIL REVENUE BUDGET PROposAL APPROVAL 343311 Charqes for Services 4-1 Stormwater Utility Fees 0 0 553,241 553,241 Misc. Revenues 6-9 361000 Interest Earnings 0 0 0 0 399900 Non -Revenue 8-9 Car~over 0 0 0 0 OBJECT CODE 6-60-6606 CATEGORY Capital Outlay: Community Services - 539 Drainage Improvements EXPENDITURES 1995/96 1996/97 ACTUAL APPROVE. D EXPENDITURE BUDGET 0 0 1997/98 1997198 CITY ~ANAGER cn'Y COUNCIL PROPOSAL AppROvAL 276,000 275,000 6-6O-6999 Non-De rtmental - 590 Capital Reserve 0 0 37,741 37,741 TRANSFER TO GENFUND TOTALEXPENDITURES 240,500 240,500 Budget 1997198 Page 88 REVENUE PROJECTION RATIONALE 343311 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.OO Revenues: Gross Stormwater Utility Billings Less: Uncollectibles Yields: Net Stormwater Revenues $ 588,554 $ (35,313) $ 553,241 CAPITAL PROJECT DESCRIPTION COMMUNITY SERVICES 6-60-6606 Draina.qe 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 25,000 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 11 July 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 Overview of budgetary issues and establish priorities. Staff meeting is held to distribute Budget Request Forms. Forms will include budget figures 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 Page 90 September 24 October I City Clerk All Departments Tax Rate Ordinance delivered to Property Appraiser. New Budget becomes effective, BUDGET AMENDMENT The Budget Amendment Process will differ as to form depending on whether or not the original budget appropri'~fion 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 change or amenament 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. Budget 1997198 Page 9~ GLOSSARY ACCOUNT ACCOUNTING SYSTEM APPROPRIATION ASSESSED VALUATION BOND BONDED DEBT BUDGET BUDGET MESSAGE BUDGETARYCONTROL CAPITAL PROGRAM 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. Budget 1997198 Page 92 CAPITAL BUDGET CAPITAL CONSTRUCTION FUND CAPITAL PROJECT FUND CAPITAL OUTLAYS CHART OF ACCOUNTS DEBT SERVICE FUND DEBTSERVlCE 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. Aisc 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 enterp."',ses -- 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 Budget 1997198 Page 93 EXPENDITURES EXPENSES FISCALPERIOD FISCALYEAR FIXED ASSETS FUND FUNDACCOUNTS FUND BALANCE Budg~ 1~7/98 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 GENERALFUND GOAL GRANT INCOME INTERNALSERVlCE FUND INVENTORY ORDINANCE POLICEEDUCATION FUND REVENUES SPECIALREVENUE 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 is 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 and 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 particular persons or property for current or permanent benefits such as special assessments. Budget 1997198 Page 96 MIAMI DALLY BUSINESS REVIEW Published Dal~y except Saturday, Sunday and Legal Holidays Miami, Dade County, Florida. STATE OF FLORIDA COUNTY OF DADE: Before the undersigned authority personally appeared Sookle Williams, who on oath says that she is the Vice President of Legal Advertising of the Miami Dally Business Review f~Ja Miami Review, a dally (except Saturday, Sunday and Legal Holldeys) newspaper, published et Miami in Dede County, Florida; that the attached copy o1 ed~ertlcemont, being a Lepat Advertisement of Notice tn the matter of CITY OF AVENTURA PROPOSED ORDINANCES MEETING SEPT. 23, 1997 was ublls In a I paper in the issues ct Affiant further says that the said Miami Dally Bustheaa Review la a newspaper published at Miami In said Dada County, Florida, and that the said newspaper has heretofore been continuously publichsp In said Dada County, Florida, each day (axcept Saturday, Sunday and Legal Holidays) and Sw~h~ d stepacdbed bflJere-]~e t~ ...... ay of .................. 19 ...... cc 6 oo4 i CITY OF AVENTURA PUBLIC NOTICE OF PROPOSED ORDINANCES NOTICE IS HEREBY GIVEN that on T~3rd -~pm~f:'~f~,-at-~'-~§ of the~Ci~Conrml Ot the Criy of Aventura, to beheld at 7:00 p.m. in the Council Meeting Room at the Columbia Aventura Hospital and Medical Center. 21110 Biscayne Boulevard. Suite 101, Aventura, Florida, the City Councit witl consider the adoption of the fo;lowing Ordinances on second reading, entitled: 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 SEVERABIUTY AND PROVIDING FOR AN EFFECTIVE DATE. AN ORDINANCE OF THE CiTY OF AVENTURA FLORIDA, ~.DOPTING THE A'Ci*ACHED 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 ESTABESHED BY THE BUDGET' PROVIDING FOR BUDGETARY ~ONTROL: PROVIDING FOR PERSONNEL AUTHORIZATION; PRO- VIDING FOR GIFTS AND GRANTS: PROVIDING FOR AMENDMENTS; PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILI'FY AND PROVIDING *FOR AN EFFECTIVE DATE. The proposed Ordinarmes may be inspected by the public at the Of- rice of the City Clerk, 2999 N.E. 191st Street, Suite 500, Aventura, Fofida qterested ~es may appear at the Public Hearing and be he~rd ~tl~ respect to the proposed Ordinance. Any person wishing to address the City Council on any item at this Public Hearing is asked to register with the City Clerk prior to that item being heard. In accordance with the Americans with Disabilities Act of 1990, all persons who are disabled and who need special accommcdations to part cipate in this proceeding because of that dlsability should con, tact the Office of the City Clerk, 466-8901, not later than two business asys p6or to such proceedings. If a person decides to appeal any decision made by the City CouncU with respect to any matter considered at a meeting or hearing, that person will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. Dated September 11, 1997. Teresa M. Smith, CMC, City Clerk 9/11 97-4-091141M