Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
09-10-1998 CC Meeting Agenda
City of Aventura Citg Commission Arthur L Snyder, Mayor Ken Cohen, Vice Mayor Arthur Berger Jay R. Beskin Harry Holzberg Jeffrey M. Perlow Patricia Rogers-Libert City Manager Eric M. Soroka Ci~ Clerk Teresa M. Smith, CMC City Attorney Weiss Serota Helfman Pastoriza & Guedes AGENDA Commission Meeting September 10, 1998 7:00 P.M. Aventura Medical A~ts Building 21110 Biscayne Boulevard Suite 101 Aventura, Florida 33180 AGENDA CALL TO ORDER/ROLL CALL PLEDGE OF ALLEGIANCE PUBLIC HEARINGS: 1998/99 BUDGET AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD VALOREM TAX OPERATING MILLAGE LEVY RATE AT 2.2270 MILS PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY VALUE, WHICH IS 3.46% ABOVE THE ROLLED BACK RATE COMPUTED PURSUANT TO STATE LAW, FOR THE 1998 TAX YEAR; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE DATE. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET, AS REVIEWED AND APPROVED BY CITY September 10, 1998 Commission Meeting COMMISSION AT THE REVIEW MEETING HELD ON JULY 20, 1998, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 1998/99 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. ADJOURNMENT SCHEDULE OF FUTURE MEETINGS: SECOND BUDGET PUBLIC HEARING COMMISSION WORKSHOP COMMISSION MEETING SEPTEMBER 24, 1998 7 P.M. SEPTEMBER 28, 1998 9 A.M.* OCTOBER 6, 1998 6 P.M. This meeting is open to the public. In acoordance with the Am~icans with Disabilitie~ Act of 1990, all persons who are disabled and who need special acconunod~ons to paflinipate in this meeting 10~ause ofthot disabithy should contact the Olt~ce of the City Clea'k, 466-8901, not later than two days prior to such proceeding Anyone wishing to appeal any decision made by the Avaftum City Conmdssion with respect to any matte~ considered at such meeting or hoahng will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim record of the proceedings is mada~ whiah record includes the testimony and evidaace upon which the appeal is to be base& Agenda items may be viewed at the Office of the City Clerk, City of Aventura Govexnme~t Ceraer, 2999 NE 191 ~ Street, Suite 500, Aventura, Florida, 33180. Anyone wishingto obtain a copy of any agenda item should contact the City Clerk at 466-8901. CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: FROM: DATE: SUBJECT: City Commission .,~ ~r Eric M. Soroka, Citzv~/I August 28, 1998~ ~( Ordinance Adopting A,d~alorem Tax Rate for Fiscal Year 1998/99 First Reading: September 10, 1998 Commission Meeting Agenda Item 3A Second Reading: September 24, 1998 Commission Meeting Agenda Item 3A Attached for your approval is an ordinance adopting the ad valorem tax rate for fiscal year 1998/99. 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 1998/99 UMSA rate for the County is 2.6830. The rate is 3.46% above the rolled back rate as computed pursuant to State law. If you have any questions, please feel free to contact me. Ems/tms attachment ORDINANCE NO. 98-._ 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 3.46% ABOVE THE ROLLED BACK RATE COMPUTED PURSUANT TO STATE LAW, FOR THE 1998 TAX YEAR; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Property Appraiser of Miami-Dade County has certified a Tax Assessment Roll for the year 1998 which includes the assessment for the City of Aventura; and WHEREAS, the City Commission and the City Manager of the City of Aventura have reviewed the 1998/99 fiscal year budget for the various operating departments of the City and the means of financing said budget; and WHEREAS, the City Commission has considered an estimate of the necessary expenditures contemplated for the fiscal year ensuing, and has determined that the levy set forth herein below shall provide a portion of the necessary funds for said expenditures. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS THAT: Section I. The City Commission 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 1998 tax year, or $2.2270 per thousand dollars of taxable Ordinance No. 98-__ Page 2 assessed property value. Said rate represents a 3.46% increase above the rolled back rate computed pursuant to State law. Section 2. The Miami-Dade County Tax Collector is hereby directed to proceed with the collection and enforcement of the taxes levied herein as authorized by State and County law. Section 3. All ordinances or parts of ordinances, resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. Section 4. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 5. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner , who moved its adoption on first reading. This motion was seconded by Commissioner , and upon being put to a vote, the vote was as follows: Commissioner Arthur Berger Commissioner Jay R. Beskin Commissioner Harry Holzberg Commissioner Jeffrey M. Perlow 2 Ordinance No. 98-__ Page 3 Commissioner Patricia Rogers-Libert Vice Mayor Ken Cohen Mayor Arthur I. Snyder The foregoing Ordinance was offered by Commissioner who moved its adoption Commissioner follows: on second reading. This motion was seconded by and upon being put to a vote, the vote was as Commissioner Arthur Berger Commissioner Jay R. Beskin Commissioner Harry Holzberg Commissioner Jeffrey M. Perlow Commissioner Patricia Rogers-Libert Vice Mayor Ken Cohen Mayor Arthur I. Snyder PASSED AND ADOPTED on first reading this 10th day of September, 1998. PASSED AND ADOPTED on second reading this 24th day of September, 1998. Al-rEST: ARTHUR I. SNYDER MAYOR TERESA M. SMITH, CMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 3 CITY OF AVENTURA OFFICE OF THE cl'rY MANAGER MEMORANDUM TO: FROM: DATE: SUBJECT: City Commission Eric M. Soroka, Cit~, August 28, 1998 Ordinance Adopting the 1998/99 Operating and Capital Budget First Reading: September 10, 1998 Commission Meeting Agenda Item 3B Second Reading: September 24, 1998 Commission Meeting Agenda Item 3B Attached for your consideration is the adopting ordinance and budget document for the 1998/99 Operating and Capital Budget. The ordinance format is similar to the one utilized to adopt the 1997/98 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 COMMISSION AT THE REVIEW MEETING HELD ON JULY 20, 1998, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 1998/99 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 COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section1. The tentative 1998/99 Operating and Capital Improvement Program Budget, reviewed and approved by the City Commission on July 20, 1998, a copy of said budget being attached hereto and made a part hereof as specifically 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 1998/99 fiscal year. The tentative budget adopted hereby may be amended or adjusted by a motion approved by a majority vote of the City Commission at the public hearings in accordance with State Statutes. Section 2. Expenditure of Funds Appropriated in the 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. 98-__ 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 1998/99 Operating and Capital Outlay Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to each department for operating and capital expenses may not be increased or decreased without specific authorization by a duly-enacted Resolution affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. Section 4. Personnel Authorization. The "Personnel Allocation Summary" included within each department budget enumerates all authorized budgeted positions for appointment by the City Manager. All personnel filling said authorized positions shall be paid pursuant to the City's Personnel Policies. Section 5. Grants and Gifts. VVhen 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 2 Ordinance No. 98-__ Page 3 monies, but said monies shall only be disbursed and applied toward the purposes for which the said funds ware 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 1998/99 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, 1998 shall lapse at that time; and all lapsed capital outlay encumbrances shall be reappropriated in the 1998/1999 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 3 Ordinance No. 98-__ 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 Commissioner , who moved its adoption on first reading. This motion was seconded by Commissioner , and upon being put to a vote, the vote was as follows: Commissioner Arthur Berger Commissioner Jay R. Beskin Commissioner Harry Holzberg Commissioner Patricia Rogers-Libert Commissioner Jeffrey M. Perlow Vice Mayor Ken Cohen Mayor Arthur I. Snyder The foregoing Ordinance was offered by Commissioner moved its adoption on second reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Arthur Berger Commissioner Jay R. Beskin Commissioner Harry Holzberg Commissioner Jeffrey M. Perlow Commissioner Patricia Rogers-Libert Vice Mayor Ken Cohen Mayor Arthur I. Snyder PASSED AND ADOPTED on first reading this 10th day of September, 1998. 4 Ordinance No. 98-__ Page 5 PASSED AND ADOPTED on second reading this 24th day of September, 1998. ARTHUR I. SNYDER, Mayor ATTEST: TERESA M. SMITH, CMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 5 CITY OF AVENTURA ~ of fxce Operating and Capital Budget Fiscal Year 1998/99 OPERATING AND CAPITAL BUDGET FISCAL YEAR 1998/99 CITY OF AVENTURA CITY COMMISSION Mayor Arthur I. Snyder Vice Mayor Ken Cohen Commissioner Arthur Berger Commissioner Jay R. Beskin Commissioner Harry Holzberg Commissioner Jeffrey M. Perlow Commissioner Patricia Rogers-Libert CITY MA NA GER Eric M. Soroka DEPARTMENT DIRECTORS Weiss Serota Helfman Pastoriza & Guedes, P.A., City Attorney Harry M. Kilgore, Finance Support Services Robert M. Sherman, Community Services Teresa M. Smith, City Clerk Thomas Ribel, Police Chief Brenda Kelley, Community Development CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 1998/99 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 Commission 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 POLICE OFFDUTY SERVICES FUND APPENDIX PAGE NO.. I -XVl 1 4 7 14 17 23 30 34 40 49 55 63 66 71 73 76 82 86 89 94 96 CiTY OF AVENTURA GOVERNMENT CENTER 2999 N.E. 191ST STREET SUITE SOO AVENTURA~ FLORIDA 33180 OFFICE OF THE CITY MANAGER The Honorable Mayor and City Commission City of Aventura Aventura, Florida 33180 RE: 1998/99 Budget Message Addendum Members of the City Commission: On July 7, 1998 the City Manager's Proposed Operating and Capital Budget for all funds for the fiscal year beginning October 1, 1998 was presented to the City Commission. A Budget review meeting was held on July 20, 1998, whereby the City Commission reviewed and discussed the proposed budget. At the meeting the City Commission amended the City Manager's proposed Park Development Fund budget as follows: · Increased Park Impact Fee revenues by $50,000. · Inserted $50,000 in the Capital Reserve expenditure line item. Based on the above revisions the total Budget increased from $32,817,198 to $32,867,198. Enclosed herein is the 1998/99 fiscal year budget. Respectfully submitted, EMS/aca PHONE: 305-466-B910 · FAX: 305-466-B919 CITY OF AVENTURA GOVERNMENT CENTER 2999 N.E. 191ST STREET SUITE ~500 AVENTURA~ FLORIDA 33180 OFFICE OF THE CITY MANAGER The Honorable Mayor and City Commission City of Aventura Aventura, Florida 33180 RE: 1998/99 Budget Message Members of the City Commission: In accordance with Article IV, Section 4.05 of the Charter of the City of Aventura, I hereby submit the proposed Operating and Capital Budget for all funds for the fiscal year beginning October 1, 1998, for your review and consideration. The City was incorporated in November of 1995. This budget document represents the third full fiscal year of the City. This document also represents the single most important report presented to the City Commission. 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 solid foundation created in the past to provide quality municipal services that our residents deserve and expect to fulfill the dream of creating this great City. Importantly, it also serves as an aid to the residents in providing a better understanding of the City's operating and fiscal programs. 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: 2. 3. 4. 5. 6. 7. Summary of all Budgeted Funds General Fund Police Education Fund Street Maintenance Fund Police Capital Outlay Impact Fee Fund Park Development Fund Debt Service Fund PHONE: 305-466-8910 · FAX: 305-466-8919 9. 10. Capital Construction Fund Stormwater Utility Fund Police Off=duty Services Fund The budget is a performance based plan that links goals and objectives with the financial resources necessary to achieve them. In order to ensure that goals and objectives established in the budget planning process are translated into results, the resources allocation process is tied to performance. The budget document contains performance/workload indicators to facilitate this process. Every effort was made to provide a budget document that can be fully reviewed and justified to the City Commission and residents. The preparation of the budget document marks a continued commitment to a planned and professional process of developing a budget that will address both current and future issues facing the City, providing adequate service levels and the necessary justification to support all expenditure requests. 1998199 budget Priorities/Goals The following represents the pre-established priorities and goals that provided a framework for the preparation of the 1998/99 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 continue to implement community policing activities. · Implement Citywide Shuttle Bus Service. · Finalize Comprehensive Plan and initiate the process for the preparation of the Land Development Code. · Continue to implement and support the computer information management systems to utilize the latest technology. · Implement and fund the second year of the City's 5 Year Capital Improvement Program. · Open and operate Aventura Founders Park. · Begin construction on the Government Center/Police Station and Cultural Center project. · Continue projects associated with the Citywide Beautification Program. · Foster community pdde and involvement through special events, recreation programs, citizen surveys and newsletters. · Increase public awareness of the City's various programs, facilities and services. · Continue to explore alternatives to address the traffic congestion problems. · Oversee the completion of NE 213th street and the related drainage project. II 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. In its short history, the City government has gained a reputation for providing quality services in a professional manner while emphasizing a customer service focus. By privatizing and outsourcing many services the City has stabilized costs and emulated a business like approach. The implementation of the second year of the City's Capital Improvement Program will continue the commitment by the community toward the achievement and maintenance of a desirable high quality of life. Special emphasis was placed on expanding police services to the community, opening Aventura Founders Park and implementing a mini-bus service. The budget emphasizes a professional and conservative fiscal approach. A great deal of progress has been made to accomplish the goals of incorporation and to improve the quality of life for our residents. Summary of All Bud.qetary Funds The total proposed budget for 1998/99, including all funds, capital outlay and debt service, is $32,817,198. This is a 7.3% increase compared to the prior year. Operating expenditures total $10,457,790. Capital Outlay expenditures total $20,899,408 and Debt Service expenditures are $1,460,000. Fund Summary By Amount Millions Individual fund budget amounts are as follows: FUND PROPOSED AMOUNT % OF BUDGET General Police Education Street Maintenance Police Impact Fee Park Development Debt Service Capital Construction Stormwater Utility Police Offduty Services $17,669,896 53.8% 4,146 .1% 372,000 1.1% 215,000 .7% 1,050,000 3.2% 1,460,000 4.4% 10,500,000 32.0% 1,189,036 3.6% 357120 1.1% III Fund Summary By Percentage General 53.8% Police Education 0.1% Street Maintenance Police Impact Fee 0.7% Park Development Debt Service 4.4% Capital Construction 32,0% Expenditures by category are as follows: Cate.qory Summary CATEGORY Personal Services Contractual Services Other Charges & Services Commodities Other Operating Expenses Capital Outlay Debt Service TOTALS PROPOSED AMOUNT $6,427,972 2,035,520 1,591,947 233,315 169,036 20,899,408 1,460,000 $ 32,817,198 Police Offduty Service 1.1% Stormwater Utility 3.6% % OF BUDGET 19.6% 6.2% 4.9% 0.7% 0.5% 63.7% 4.4% 100.0% Category Summary By Percentage Other Oper. Expenses 0.5% 0.7% Other Charges & Sen/. 4.9% Contractual Services 6.2% Capital Outlay -personal Services 19.69 Debt Se~ces4.4% IV The following chart shows a comparison of the department's budgets for the past two years. Total costs increased by 7.3%. Departmental Budqet Comparison Increase 1997/98 1998/99 (Decrease) % Change City Commission $ 74,774 Office of the City Manager 413,838 Finance Support Services 532,471 Legal 205,000 City Clerk 167,386 Public Safety 4,477,240 Community Development 1,480,775 Community Services 1,306,902 Non-Departmental 516,179 Subtotals 9,174,565 $ 74,749 $ (25) 0.0% 440, 021 26,183 6.3% 606,076 73,605 13.8% 205,000 0 0.0% 162,776 (4,610) (2.8%) 5,282,936 805,696 18.0% 1,363,415 (117,360) (7.9%) 1,765,235 458,333 35.1% 557,582 41,403 8.0% 10,457,790 1,283,225 14.0% Capital Outlay 16,709,809 18,117,844 1,408,035 8.4% Transfer to Funds 1,150,000 0 (1,150,000) (100%) CIP Reserve 2,962,572 2,781,564 (181,000) (6.1%) Debt Service 575,000 1,460,000 885,000 153.9% Totals $30,571,946 $32,817,198 $2,245,252 7.3% 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 1998/99 Fiscal Year General Fund Budget, including inter-fund transfers, are anticipated to be $18,208,816. This is a decrease of $824,894 or 4.3% compared to last year. The decrease is primarily associated with a lower fund balance projection compared to the prior year, which was partially offset by revenues generated by residential and commercial growth. 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 fourth year without an increase. The ad valorem millage levy for fiscal year 1998/99, will be 2.2270. This will generate $6,550,000 and will be the lowest municipal tax rate in the County. The City experienced a 13.6% increase in the taxable assessed property values. This can be attributed to a strong local economy and continued growth in the commercial and residential tax base. The budget includes $1,250,000 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. V Licenses and Permits - The amounts for this revenue category are projected to be $1,374,000. City Occupational Licenses and building permits are the major sources of revenue. The amount is anticipated to be $166,000 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 $579,500 compared to the amount budgeted for 1997/98. The 51% increase is related to projected revenues from the Florida Department of Transportation to partially fund beautification projects on Biscayne Boulevard. Char.qes For Services - Revenues relating to charges for services are anticipated to be $166,600 more than the prior year's budget. This is primarily due to revenue from Police Services Agreement with Aventura Mall. Fines and Forfeitures - Total revenues projected for 1998/99 are $116,000. Revenues from County court fines and code violations are included in this category. Miscellaneous Revenues - Projected revenues are anticipated to be $411,000 higher than the amount budgeted for the prior fiscal year due to $400,000 in developer contributions for beautification projects and anticipated higher interest earnings. Fund Balance - This represents under estimates of available resources, and unspent appropriations from the 1997/98 budget. This amount is anticipated to be $3,045,000. Non-Revenues - This represents transfers from the Street Maintenance Fund and Stormwater Utility Fund to the General Fund. Revenues by Source Utility Tax 12.4% Licenses & Permits 7.5% Fines & Forfeitures 0.6% Charges for Services Franchise Fees 9.4% Misc. Revenues 3.6% Transfers 3.0% Ad Valorem Taxes 36.0% Intergovemmental Revenues 9.4% Expenditures The estimated 1998/99 General Fund expenditures contained within this budget total $18,208,816 and are balanced with the projected revenues. Total expenditures are VI $824,894 or 4.3% less than the 1997/98 fiscal year amount. The operating expenditures have increased by $1,280,080 or 14.5% compared to the prior year. CATEGORY SUMMARY Increase % CATEGORY 1997/98 1998/99 (Decrease) Change Personal Services Contractual Services Other Charges & Svcs. Commodities Other Operating Expenses Total Operating Expenditures $5,236,092 $6,070,852 $834,761 15.9% 1,826,955 2,035,520 208,565 11.4% 1,361,603 1,591,947 230,344 16.9% 213,565 233,315 19,750 9.2% 178,230 164,890 (13,340) (7.5%) $8,816,445 $10,096,524 1,280,080 14.5% Capital Outlay Transfer to Funds Total Expenditures 9,067,265 8,112,292 (954,973) (10.5%) 1,150,000 0 (1,150,000) (100.0%) $19,033,710 $18,208,816 $(824,894) (4.3%) 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 122, compared to the figure of 112 budgeted in the 1997/98 fiscal year. A total of 10 new employees were added. The per capita number of employees is significantly lower than adjacent municipalities. This is due to the City's emphasis on privatizing major functions of City services for greater productivity. Position additions are as follows: · Public Safety Department - Added three Police Officer positions to expand community policing efforts. Included funding on a year round basis for three Police Officer positions assigned to the Aventura Mall which began in August 1998. Added a Dispatcher position to address growing workload requirements. A total of 76 positions are included. Of that number, 55 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. · Community Services Department - Added Park Supervisor/Tennis Pro position and six part-time Park Attendants to staff the new Aventura Founders Park scheduled to open on November 1,1998. Operating Expenses The expenditures for contractual services are budgeted at $2,035,520 or 11.2% of the General Fund budget. This is $208,565 more than the prior year. This can be attributed to the addition of the Mini-bus service and increased costs associated with the opening of Aventura Founders Park. Vii Expenditures for other charges and services are budgeted at $1,591,947, which represents 8.8% of the total budget. This category increased by $230,344. This can be attributed to costs associated with the opening of Aventura Founders Park, the maintenance and operation of the general services and police computer systems and increased insurance costs. Expenditures for commodities are budgeted at $233,315, which represents 1.3% of the total budget. Total costs associated with other operating expenses are budgeted at $164,890, which represents .9% of the total budget. Capital Outlay This budget marks the second year of the implementation of the City's five year Capital Improvement Program. The ClP 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 beautification and landscape projects, road and safety improvements, and the purchase of additional park open/space property. A total of $8,112,292, including a $2,674,292 reserve, has been budgeted in the General Fund for Capital Outlay. Major capital outlay items, which are included in the General fund, · Beautification Projects · Park/Open Space Land Purchase · NE 190th Street · NE 185th Street & NE 28th Ave · Safety Improvements · Computer equipment · Bus Shelters/Bench Replacement · Walkways/Sidewalks · Equipment $1,650,000 1,350,000 775,000 740,000 540,000 145,500 142,000 50,000 45,500 are as follows: Expansion of Services The budget includes funds to expand City provided services as follows: · Security and Safety of Residents - Police Services - Added three Police Officer positions to expand community policing efforts. Included funding on a year round basis for three Police Officer positions assigned to the Aventura Mall which began in August 1998. Additional cost -$287,000 · Expanded Recreation Opportunities - Opening of Aventura Founders Park - Added Park Supervisor/Tennis Pro position and six part-time Park Attendants to staff the new Aventura Founders Park scheduled to open on November 1,1998. Maintenance and operating costs were also included in the budget. Additional cost - $275,000 · Alternative Transportation Opportunities - Mini- Bus Service - Includes funding to initiate a Citywide shuttle bus public transportation service on a contractual basis with the private sector to link the residential areas with the commercial establishments. Additional cost - $225,000 VIII SUMMARY OF EXPENDITURES BY DEPARTMENT GENERAL FUND increase 1997/98 1998/99 (Decrease) GENERAL GOVERNMENT City Commission $ 74,774 Office of the City Manager 413,838 Finance Support Services 532,471 Legal 205,000 City Clerk 167,386 Total Gen. Gov't $1,393,469 $ 74,749 440,021 606,076 205,000 162,776 $1,488,622 $ (25) 26,183 73,605 0 (41610) $95,153 PUBLIC SAFETY Police Comm. Development Total Public Safety $4,119,120 1,480,775 $5,599,895 $4,921,670 1,383,415 $6,285,085 802,550 (117,360) 685,190 COMMUNITY SERVICES Total Community Services $1,306,902 $1,765,235 458,333 OTHER NON-DEPARTMENTAL %Chanqe 0.0% 6.3% 13.8% 0.0% (2.8%) 6.8% 19.5% (7.9%) 12.2% 35.1% Non-Departmental $516,179 $557,582 41,403 8.0% Transfer to Funds 1,150,000 0 (1,150,000) (100.0%) Capital Outlay 9,067,265 8.112.292 (954.973) (10.5%) Total other Non-Dept. $10,733,~??. $8,669,874 $(2,063,570) (19.2%) TOTAL $19,033,710 $18,208,816 $(824,893) (4.3%) Police 27,0% Community Development 7.5% Communit~ City Clerk 0.9% 3.3% ¥ Manager's Office 2.4% r Commission 0.4% Capital Outlay 44.6% 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 paia traffic citation, which, by state statute, must be used to further the education of the City's Police Officers. A total of $4,146 is anticipated in revenue for 1998/99. 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 Services 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 $372,000 for 1998/99. This includes restricted State Revenue Sharing funds and gas tax proceeds. This represents an increase of $31,000 when compared to 1997/98. 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 the City in providing police services required by the growth in the City. The proposed Police Capital Outlay Impact Fee Fund for 1998/99 is $215,000. 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 grant funds restricted by Ordinance for Park capital improvement projects. The proposed Park Development Fund for 1998/99 is $1,050,000. This amount will assist in funding of the acquisition of the Huber Tract for open space recreational purposes. 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 X 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. The proposed bddget for 1998/99 is $1,460,000. 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 1998/99 is $10,500,000. Stormwater Utility Fund This fund is used to account for revenues and expenditures specifically earmarked for the construction and maintenance of the City's stormwater drainage system. 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 to reimburse the fund for actual expenditures made from the designated expenditure accounts. This amounts to $166,920. Capital improvements in the amount of $1,022,116 to the drainage system will be funded directly from the Stormwater Utility Fund. Revenues are projected to be $1,189,036 for 1998/99. It is recommended that the rate be increased from $2.00/ERU per month to $2.50/ERU effective October 1, 1998. This is the same rate proposed by Miami-Dade County. Capital projects included are NE 185 Street, NE 28th Avenue, NE 191 Street, NE 28th Avenue and minor drainage improvements. Police Offduty Services Fund This Fund was established to account for revenues and expenditures associated with services provided by off duty Police Officers in private customer details to the various businesses and condominium associations The proposed Police Services Fund for 1998/99 is anticipated to be $357,120. Summary I am pleased to submit the detailed budget contained herein for Fiscal Year 1998/99. The budget reaffirms the City Commission's commitment to developing a strong financial base for the City while maintaining the lowest tax rate in Dade County. Overall, the proposed budget increases services tc the community from the opening of Aventura Founders Park to the creation of a mini - bus public transportation system, and at the same time, accomplishes the stated pre-established priorities of the City Commission. As was the theme last year, the budget contains a very ambitious plan which will require the support and dedication of the City Commission, City Administration, City employees and residents working together as a team. Xi Some of the major points emphasized, in the proposed budget, are as follows: · For the fourth year, no property tax increase. Adopts 1995 County UMSA millage rate of 2.2270. Added three Police Officer positions to expand community policing efforts. Included funding on a year round basis for three Police Officer positions assigned to the Aventura Mall which began in August 1998. Added a Dispatcher position to address growing workload requirements. Includes funding to initiate a Citywide shuttle bus public transportation service on a contractual basis with the private sector to link the residential areas with the commercial establishments. Provides for $12,608,130 wort[' 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. Added Park Supervisor/Tennis Pro position and six part - time Park Attendants to staff the new Aventura Founders Park scheduled to open on November 1,1998. Maintenance and operating costs were also included in the budget for the 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 $16,800,000 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 $3,897,000 for beautification and community enhancement projects including landscaping, lighting improvements, road improvements, bus benches/shelters and to address safety concerns. Funds were provided to acquire the 4 acre Huber Tract on the intracostal for open space recreational purposes. XII Utilizes the Stormwater Utility Fund to correct and improve drainage along NE 185 Street, NE 28th Avenue, and NE 191 Street in accordance with the Capital improvement Program. A fee of $2.50/month/residential unit is proposed. · Funds police equipment needs from laptop computers to new police vehicles in the amount of $223,000. · Utilizes grants, developer contributions, FDOT contributions and police impact fees to fund $2,230,000 worth of capital improvements. · Includes maintenance costs associated with converting private roads to city jurisdiction. · Continues the preparation of the City's Land Development Code which is scheduled for completion next year. The preparation and formulation of this document could not have been accomplished without the assistance and dedicated efforts of all Department Directors, the Director of Finance Support Services and secretarial personnel. All questions relating to the budget should be referred to my attention. A Commission meeting will be held on July 20, 1998 to review in detail, the proposed budget document. Respectfully submitted, EMS/aca Xlll Tax Rate Comparison The City of ^ventura's proposed tax rate is the second lowest of all cities in Miami- Dade County. The following table compares the tax rates which are proposed by each city. Pinecrest 2.1000 Aventura 2.2270 Sunny Isles 2.3990 UMSA 2.6830 Bal Harbour 3.3900 Sweetwater 3.5316 Key Biscayne 3.6060 Virginia Gardens 3.8433 Bay Harbor Island 4.7229 Coral Gables 5.5000 North Bay Village 5.5042 Surfside 5.6030 South Miami 6.5900 Hialeah 7.4810 Hialeah Gardens 7.5470 E1 Portal 7.7000 Florida City 7.9000 Medley 7.9230 Miami Springs 8.1914 North Miami Beach 8.4233 Homestead 8.6816 Golden Beach 8.7377 Miami Shores 8.7400 Biscayne Park 8.9000 West Miami 9.0000 Islandia 9.0805 North Miami 9.1690 Opa Locka 9.8000 Indian Creek 9.9600 Miami Beach 10.4350 Miami 12.2900 Updated August 11, 1998 to reflect the proposed rates for the 1998/99 fiscal year. ×IV Where Your Tax Dollars Go City of Aventura 9.6% School Board 43.9% So. Florida Water Man. 2.7% Inland Navl Everglades Project 0.4% Metro Dade 43.2% Updated August 11,1998 to reflect proposed rates for the 1998/99 fiscal year. XV Organization Chart CITY OF AVENTURA Residents j City Commission [ CityAttomeyt I City Manager 1 Legal Services Administration Budget Preparation Customer Service Capital Projects City Clerk Minutes Records Retention Clerical Support Public Safety DePartment Police Patml Community Relations Criminal investigations Traffic Enforcement Emergency Preparedness Community Development Department Planning Zoning Building Inspections Code Enforcement Economic Development Occupational Licenses Finance/Support Services Department Finance/Accounting Purchasing Risk Management Information Management Personnel Community Services Department Community Facilities Parks/Beautification ROW/Median Maint. Public Works Mass Transit Special Events Recreation/Cultural XVI ORDINANCE NO. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET, AS R~:VIEWED AND APPROVED BY CITY COMMISSION AT THE REVIEW MEETING HELD ON JULY 20, 1998, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 1998199 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 COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section1. The tentative 1998/99 Operating and Capital Improvement Program Budget, reviewed and approved by the City Commission on July 20, 1998, a copy of said budget being attached hereto and made a part hereof as specifically 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 1998/99 fiscal year. The tentative budget adopted hereby may be amended or adjusted by a motion approved by a majority vote of the City Commission at the public hearings in accordance with State Statutes. Section 2. Expenditure of Funds Appropriated in the 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. 98-_ Page 2 shall be expended in a=rdance 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 a=rdance with Section 4.07 of the City Charter. Section 3. Budaetarv Control. The 1998/99 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 operatin!;j 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 a=unts are within the same department and fund. Section 4. Personnel Authorization. The "Personnel Allocation Summary" included within each department budget enumerates all authorized budgeted positions for appointment by the City Manager. All personnel filling said authorized positions shall be paid pursuant to the City's Personnel Policies. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said 2 Ordinance No. 98-__ 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 1998/99 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, 1998 shall lapse at that time; and all lapsed capital outlay encumbrances shall be reappropriated in the 1998/1999 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 3 Ordinance No. 98-_ 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 Commissioner moved its adoption on first reading. This motion was seconded , and upon being put to a vote, the vote was as follows: , who by Commissioner Commissioner Arthur Berger Commissioner Jay R Beskin Commissioner Harry Holzberg Commissioner Patricia Rogers-Libert Commissioner Jeffrey M. Perlow Vice Mayor Ken Cohen Mayor Arthur I. Snyder The foregoing Ordinance was offered by Commissioner , who moved its adoption on second reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Arthur Berger Commissioner Jay R Beskin Commissioner Harry Holzberg Commissioner Jeffrey M. Perlow Commissioner Patricia Rogers-Libert Vice Mayor Ken Cohen Mayor Arthur I. Snyder PASSED AND ADOPTED on first reading this 10th day of September, 1998. PASSED AND ADOPTED on second reading this 24th day of September, 1998. ATTEST: ARTHUR I. SNYDER, Mayor TERESA M. SMITH, CMC CITY CLERK 4 Ordinance No. 98- Page 5 APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY SUMMARY OF ALL FUNDS CITY OF AVENTURA SUMMARY OF ALL FuNDs 1998199 OPERATING & CAPITAL OUTLAY 001 110 120 140 t70 23O 320 410 620 REVENUE PROJECTIONS General Fund $ 3,968,785 $ 15,228,834 $ t9,033,7t0 $ 18,208,816 $ 18,208,816 Police Education Fund o 1,078 1,000 4,146 4,146 Street Maintenance Fund 25,802 375,159 341,000 372,000 372,000 Police Impact Fee Fund o 187,477 165,375 215,000 215,000 Park Development Fund 0 256,841 1,177,000 1,050,000 t,100,000 Debt Service Fund 0 301,200 575,000 1,460,000 1,460,000 Capital Construction Fund 0 3,217,630 7,800,000 10,500,000 10,500,000 Stormwater Utility Fund 0 0 1,703,241 1,189,036 1,189,036 Police Offduty Services Fund 0 357,120 357,120 357,120 SUBTOTAL REVENUES 3,994,587 19,568,219 31,153,446 33,356,118 33,406,118 Interfund Eliminations TOTAL REVENUES DEPARTMENT ' (2S,892) (375,159) (581,500) (538,920) (538,920) EXPENDITURES Operating Expenditures: City Commiesion $ 37,844 $ 72,976 $ 74,774 Office of the City Manager 92,58t 362,294 413,838 Finance Support Services 76,305 377,073 532,471 Legal 100,107 198,307 205,000 City Clerk 25,098 tt2,526 167,386 Public Safety 7,988 3,171,513 4,477,240 Community Development 38,245 1,145,354 1,480,775 Community Services 176,795 1,589,624 1,306,902 Non - Departmental 107,988 465,191 516,179 $ 74,749 $ 74,749 440,021 440,021 606,076 606,076 205,000 205,000 162,776 162,776 5,282,936 5,282,936 1,363,415 1,363,4t 5 1,765,235 1,765,235 557,582 557,582 Page 1 Budget t998/99 Capital Outlay City Commission Office of the City Manager Finance Support Services Legal City Clerk Public Safety Community Development Community Services Non - Departmental CIP Reserve .,.c,',;-',',-;,;-",;,;,_,;,', .,,-.,',.._-" l@t9r#> . Non - Departmental: Transfer To Funds Debt Service "'.',""',-,--,-,-.'" . .--....... SUBTotAl. .' '-'-',.--.,', ".".-,-"""""'-'" , . , . , , -,','.' , , . . GRAIilDTOTAL .. Budget 1998199 $ 15,740 $ $ $ $ 18,189 2,671 9,000 4,000 4,000 22,_ 277,_ 180,527 70,500 70,500 0 0 0 0 0 5,565 19,898 0 4,000 4,000 7,673 1,427,885 716,529 222,_ 222,_ 28,951 68,638 11,000 1,000 1,000 14,595 151,402 7,588,190 7,315,500 7,315,500 44,690 3,353,914 8,204,563 10,500,000 10,500,000 165,500 0 2,962,572 2,781,564 2,831,564 $ ......~#.3ili...$... $,>>t,~~~ $1!!,iP'~,;iM $ 20,8$$,<I\lll $ 2MI~!!M1l $ $ $ 1,150,000 $ $ .$.. o 111,955 . ..$~i~,~#$ 575,000 1,460,000 lM~;llOci$.. ..,;~;llOci $ 1,460,000 C';:-,.; 1,481).000 $. t88,m. $ . 12,~S ~,rrn,1l48 $ ... 32:';"7,1$11. $ ~1.19& Page 2 CITY OF AVENTURA SuMMARYOFALLFUNDS 199~99 OPERATING & CAPITAL OUTLAY t000/2999 Personal Services $ 229,445 $ 2,871,854 $ 5,633,2t2 $ 6,427,972 $ 6,427,972 3000/3999 Contractual Services 180,132 3,385,211 t,821,955 2,035,520 2,035,520 4000/4999 Other ChargeslSvcs 202,960 964,982 t,336,023 1,591,947 1,591,947 50O0/5399 Commodities 27,824 194,698 218,565 233,315 233,315 540015999 Other Operating Expenses 22,590 77,913 164,8t0 169,036 169,036 6000/6999 Capital Outlay $ 323,387 $ 5,30t,853 $ 19,672,38t $ 20,899,408 $ 20,949,408 7000/7999 Debt Service 0 111,955 575,000 t,460,000 1,460,000 ~00~8999 Transfer To Funds 0 0 COMPARATIVE PERSONNEL SUMMARY 1995196 1996197 1997198 1998199 City Commission 7 7 7 7 Office of the City Manager 4 4 5 5 Finance Support Services 4 7 8 8 Legal 0 0 0 0 City Clerk I 2 2 2 Public Safety 2 61 72 76 Community Development 3 10 11 1t Community Services 2 5 7 t3 Budget 1998199 Page 3 GENERAL FUND CITY OF AVENTURA GENERAL FUND - 001 SUMMARY OF BUDGET 1998199 OPERATING & CAPITAL OUTLAY The General Fund is used to account for resources and expenditures that are available for the genera operat ons of city government functions. Current Revenues Transfem Carryover TOTAL REVENUES REVENUE PROJECTIONS $ 3,968,785 $ 11,967,481 $ 12,837,796 $ 14,624,896 $ 14,624,896 0 354,353 581,500 538,920 538,920 0 2,907,000 5,614,414 3,045,000 3,045,000 EXPENDITURES Operating Expenditures: City Commission $ 37,844 $ 72,976 $ 74,774 $ 74,749 $ 74,749 Office of the City Manager 92,581 362,294 413,838 440,021 440,021 Finance Support Services 76,305 377,073 532,471 606,076 606,076 Legal 100,107 198,307 205,000 205,000 205,000 City Clerk 25,098 112,326 167,386 162,776 162,776 Public Safety 7,988 3,170,513 4,119,120 4,921,670 4,921,670 Community Development 38,245 1,145,354 1,480,775 1,363,415 1,363,415 Community Services 176,795 1,589,624 1,306,902 1,765,235 1,765,235 Non - Departmental 107,988 465,191 516,179 557,582 557,582 Budget t998/99 Page 4 Capital Outlay City Commission 15,740 0 0 0 0 Office of the City Managet 18,189 2,671 9,000 4,000 4,000 Finance Support Services 22,484 277,445 180,527 70,500 70,500 Legal 0 0 0 0 0 city Clerk 5,s65 19,898 0 4,000 4,000 Public Safety 7,673 1,427,885 558,529 68,9O0 68,09O Community Development 28,951 68,638 11,000 1,000 1,000 Community Services 14,595 151,402 4,986,190 5,290,500 5,290,500 Non - Departmental 44,690 239,752 404,563 0 0 CIP Reserve t65,500 0 2,917,456 2,674,292 2,674,292 Transfer to Funds 0 0 1,150,09o 0 0 Budget 1998199 Page 5 CITY OF AVENTURA GENERAL FUND - 001 CATEGORY SUMMARY 1998199 REVENUE PROJECTIONS 310000/319999 3200001329999 330000/339999 34000~349999 35000~359999 36000~369999 380000~389999 39990~399999 Locally Levied Taxes 3,767,199 9,085,685 9,732,000 10,374,000 10,374,000 Licenses & Permits 1,904 1,368,022 1,540,000 1,374,000 1,374,000 Intergovernmental Rev. 182,390 1,030,154 1,130,396 1,709,896 1,709,896 Charges for Services 625 122,016 79,400 396,000 396,000 Fines & Forfeitures 0 29,757 112,000 116,000 116,000 Misc. Revenues 16,667 331,847 244,000 655,000 655,000 Transfer from Funds 0 354,353 981,500 538,920 538,920 Fund Balance 0 2,907,000 5,614,414 3,045,000 3,045,000 EXPENDITURES CODE 100012999 3000~3999 4000~4999 500015399 540015999 CATEGORY BUDGET , , ~ ~VAL Personal Services 229,445 2,871,854 5,276,092 6,070,852 6,070,852 Contractual Services 180,132 3,385,211 1,821,955 2,035,520 2,035,520 Other Charges/Svcs 202,960 964,982 1,336,023 1,591,947 1,591,947 Commodities 27,824 194,698 218,565 233,3t5 233,315 Other Operating Expense., 22,590 76,913 163,810 164,890 164,890 6000~6999 Capital Outlay $323,387 $2,187,691 $9,067,265 $ 8,112,292 $ 8,112,292 8000~8999 Transfer To ~:unds o 0 1,150,000 0 0 Budgett99~99 Page 6 REVENUE ESTIMATES 3111000 3112000 3131000 3132000 3134000 3135000 3137100 3138000 3141000 3142200 3143000 3144000 3211000 3221000 3291000 3312450 3347950 33511 O0 3351200 3351500 3351800 3354920 3382000 CITY OF AVENTURA GENERAL FUND-001 REVENUE PROJECTIONS 1998/99 1996/97 1997/98 t998/99 t998/99 ACT~ ActUAL APPROVED cITY MAI~AGER CO~I~SioN CATEGORY ~AL Locally Levied Taxes Ad Valorem Taxes-Current $ $ 5,561,028 $ 5,860,000 $ 6,550,000 $ 6,550,000 Ad Valorem Taxes-Delinquent 0 7,572 10,000 10,000 10,000 Franchise Fee-Electric 0 0 500,000 1,250,000 1,250,000 Franchise Fee-Telephone 0 53,153 62,000 65,000 65,000 Franchise Fee-Gas 0 22,463 30,000 30,000 30,000 Franchise Fee-CATV 24,874 35,388 45,000 45,000 45,000 Frenchise Fee-Sanitation 0 146,833 155,000 160,000 160,000 Franchise Fee-Towing 0 1,185 25,000 12,000 12,000 Utility Tax-Electric 2,282,357 2,209,073 1,835,000 1,037,000 1,037,000 Utility Tax-Telecommunications 910,487 638,002 738,000 745,000 745,000 Utility Tax-Water 408,257 355,962 397,000 400,000 400,000 Utility Tax-Gas 141,224 55,026 75,000 70,000 70,000 SUB'rOTA,. Licenses & Permits City Occupational Licenses $ 432,000 $ 451,000 $ 467,000 $ 467,000 Building Permits 934,384 1,087,000 904,000 904,000 Engineering Permits 1,904 1,638 2,000 3,000 3,000 Federal Grants $ $ 7,396 $ 7,396 $ 7,396 $ 7,396 State Grants- Comp Plan 0 40,000 40,000 40,000 Cigarette Tax 19,704 18,000 18,500 18,500 FDOT 565,000 565,000 State Revenue Sharing 46,881 150,408 140,000 155,000 155,000 Alcoholic Beverage License 0 10,000 10,000 10,000 Half Cent Sales Tax 135,509 84~,666 855,000 884,000 884,000 Fuel Tax Refund 109 0 County Occupational Licenses 0 5,871 60,000 30,000 30,000 Budget 1998/99 Page 7 3425000 3413000 3419000 3421200 3421300 3471000 3491000 3499O00 3511000 3541000 3611000 3644200 3661000 3699000 3999000 3811O41 3811012 Chamee For Services Development Review Fees Certificate of Use Fees Election Filing Fees Alarm Permit Fees Police Services Agreement RecJCultural Events Interim Services Fee Other Charges For Service SUBTOTAL Fines & Forfeitures County Court Fines Code Violation Fines SUBTOTAL Misc. Revenues interest Earnings Insurance Recovefiee Developer Contributions/Streets Misc. Revenues SUBTOTAL Non-Revenue Carryover Transfers From Stonnwater Fund Transfers From Street Maint. Fund SUBTOTAL Total Available General Fund $ 96,861$ 28,000$ 30,000 $ 30,000 0 0 3,000 3,000 0 0 0 0 0 0 0 0 0 0 29,400 176,000 176,000 625 23,347 20,000 35,000 35,000 0 0 0 150,000 150,000 0 1,808 2,000 2,000 2,000 $ 24,582 $ 108,000 $ 112,OO0 $ 1t2,000 0 5,175 4,000 4,000 4,000 $ 15,263 $ 279,893 $ 220,000 $ 230,000 $ 230,000 0 0 0 0 400,000 400,000 1,404 51,954 24,000 25,000 25,000 $ 2,907,000 $ 5,614,414 $ 3,046,0OO $ 3,045,OO0 0 240,500 166,920 166,920 0 354,353 341,000 372,OO0 372,000 Budget 1998~99 Page 8 3111000 3112000 3131000 3132OOO 3134000 REVENUE PROJECTION RATIONA4.E 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 $3,095,559,808. The 1995/96 fiscal year Unincorporated Municipal Services Area (UMSA) millage was 2.2270. The City's 1996/97 & 1997/98 budgets adopted that same rate without increase. The 1998/99 budget again adopts a millage rate of 2.2270, the fourth year without an increase. By contrast, the County adopted a rate of 2.2770 for UMSA in 1996/97, 2.6830 in 1997/98 and has proposed a rate of 2.2610 mills for the 1998/99 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 historical revenues 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 historical collections. Budget 1998199 Page 9 3135000 3137100 3138000 3141000 3142000 3143000 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 3% in incorporated areas; cities are free to charge 2% of gross revenues. The amount projected is based on estimates in light of the execution of two Franchise Agreements this year. 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 pdvate companies to utilize the City's rights-of-way. The amount projected is based on historical collections and includes a growth factor of 3.5%. Franchise Fee-Towing - The City awarded a franchise agreement for towing services within our corporate limits during the 1997/98 fiscal year. The amount is based on that agreement. 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 historical actual collections for the past two years plus a growth rate of 3%. The amount included in the General Fund is only a portion of the total amount to be collected for utility tax on electricity. The balance of the revenue is included in the Debt Service Fund as the utility tax will be the pledged revenue source for a bond issue that will be payable in 1998/99 and future years. The total projected revenue for 1998/99 will be $2,477,000 with $1,037,000 allocated to the General Fund and $1,440,000 allocated to the Debt Service Fund. 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 Ordinance utility taxes for unincorporated areas in the amount of 7% on telecommunications purchases which originate and terminate in the State of Florida. The City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The projection is based on actual collections for the past two years 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 historical collections for the past two fiscal years plus a growth rate of 3%. Budget 1998/99 Page 10 3144000 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 the past two fiscal years plus a growth rate of 3%. LICENSES AND PERMITS 3211000 City Occupational Licenses -Pursuant. to Chapter 205, Flodda 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 and 1997/98 fiscal years and assumes a 3.5% growth rate. 3221000 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 $180,000 from the 1997/98 levels. 3291000 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 1997/98 fiscal year and expectations for next year. INTERGOVERNMENTAL REVENUES 3347950 State Grant - Grant to cover a portion of preparing the City's Comprehensive Plan. 3351100 CiRarette 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 for the past two fiscal years and assumes a 3.5% growth rate. 3351200 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 63% 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 and 1997/98 fiscal years and a 3.5% growth rate. 335150O 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. Budget 1998199 Page 11 3351800 3382000 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 for the past two fiscal years 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 portion of the County's revenues are remitted to the City. No increase is projected over the 1997/98 levels. 3425000 3471000 3421300 3490000 3491000 3511000 3541000 CHARGES FOR SERVICES 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. No increase is projected over the 1997/98 levels. 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 Services A.qreement - This amount represents the amount to be paid by Aventura Mall for an increased level of service. The amount represents the cost of the City providing three additional officers pursuant to agreement with the Mall. Other Charges for Services - Charges for services not otherwise classified. Ipterim Service Fee - This fee is charged to newly constructed units at the time that they receive a certicate of occupancy. The fee covers the cost of the City providing service prior to the date the property is included on the tax roll. Property is assessed as of January 1st of each year. The fee was adopted in July 1998 and is to be collected on all properties receiving a certicate of occupancy on after October 1, 1998. The estimated collections for the 1998/99 fiscal year are based on the Droiected volume of new construction. FINES & FORFEITURES County Court Fines -The City receives a portion of the revenues resulting from traffic enforcement activities within its corporate limits. The projection is based on actual revenues for the period since all police activities were assumed from the County and a 4% increase due to additional manpower. 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. Projection is based on historical revenues and assumes no increase over current levels. Budget 1998199 Page 12 3611000 3699000 MISC. REVENUES Interest Earnin.qs - 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. 3999000 3811041 3811012 NON - REVENUE Carryover -This amount is derived by a comparison of all of the anticipated revenues for the current period to all of the anticipated expenditures for the current period. The excess of revenues over expenditures represents the carryover amount. Transfer from Stormwater Fund - This represents reimbursement to the General Fund to cover administrative and operating expenses relating to the Stormwater Drainage system of the City. Transfer from Street Maint. Fund - This represents reimbursement to the General Fund to cover administrative and operating expenses relating to the Street Maintenance functions. Page 13 Budget 1998/99 CITY COMMISSION CITY OF AVENTURA CITY COMMISSION 1998/99 DEPARTMENT DESCRIPTION The City Commission is the community's legislative body which acts as the decision-making entity that establishes policies and ordinances to meet the needs of the community on a proactive basis. The City Commission is committed to providing the best possible professional government and the delivery of quality service levels that reflect community priorities and maintain the quality of life for all residents. OBJECT ACTUAL A~L APPROVED cODE NO. CATEGORY RECAp BUDGET CITY MANAGER COMMi~ION PROPOSAL APPROVAL 100012999 Personal Services $ 13,994 $ 27,989 $ 28,174 $ 28,149 $ 28,149 3000~3999 Contractual Services 4000/4999 Other Charges 8, Services 13,714 24,369 24,500 24,500 24,500 5000~5399 Commodities 3,532 5,233 4,600 4,600 4,600 540015499 Other Operating Expenses 6,604 15,385 17,500 17,500 17,50o Position No PERSONNEL ALLOCATION SUMMARY Position Title 1995196 1996197 1997198 1998/99 0301 Mayor 0401 Commiss,oner 0402 Commissioner 0403 Commiss,oner 0404 Commissioner 0405 Commiss,oner 0406 Commissioner I I I 1 I I I 1 I I I 1 1 I I 1 1 I I 1 I I I 1 I 1 I I Total 7 7 7 7 Budget 1998199 Page 14 CITY OF AVENTURA CITY COMMISSION 1998~99 BUDGETARY ACCOUNT SUMMARY 001-0101-511 1210 2101 2:401 PERSONAL SERVICES Commission Salaries $ 13,000 $ 26,000 $ 26,000 $ 26,000 $ 26,000 FICA 994 1,989 t ,989 2,001 2,001 Worker's Compensation 0 0 185 148 148 4030 4t01 49t0 OTHER CHARGES & SERVICES LegislativeExpensss $ 12,275 $ 2A,369 $ 24,500 $ 24,500 $ 24,500 Communication Services 12 0 0 0 Advertising 1,427 0 0 0 0 5101 5290 C~)MMODITIES Office Supplies $ 2,779 $ 1,199 $ 2,100 $ 2,100 $ 2,t00 Other Operating Supplies 753 4,034 2,500 2,500 2,500 5410 542O OTHER OPERATING EXPENSES Subecriptions&Memberships $ 1,669 $ 2,875 $ 5,500 $ 5,500 $ 5,500 Conferences & Seminars 4,935 12,510 12,000 12,000 12,000 Budget t998/99 Page 15 4030 5410 542O CITY COMMISSION BUDGET JUSTIFICATIONS Legislative Expense This account represents the $3,500 established per Commissioner to offset expenses incurred in the performance of their official duties. Subscriptions & Memberships - The following memberships are included for funding: National League of Cities Florida League of Cities Dade County League of Cities 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 Page 16 Budget 1998/99 OFFICE OF THE CITY MANAGER CITY OF AVENTURA OFFICE OF THE CITY MANAGER 1998199 DEPARTMENT DESCRIp'rlON 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 5 year CIP document and ensures the proper implementation of policies and ordinances adopted by the City Commission. Provides recommendations and solutions to community concerns. Ut zes customer service focus process to respond to citizen requests. CODE NO. CATEGORY RECAP ACTUAL ACTUAL APPROVED cITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL 100012999 Pemonal Services 79,377 258,063 328,488 350,771 350,771 300013999 Contractual Services 32,958 31,000 33,000 33,000 400014999 Other Charges & Services 5,261 61,682 44,000 46,300 46,300 500015399 Commodities 1,341 4,707 5,200 4,200 4,200 540015499 Other Operating Expenses 6,602 4,884 5,150 5,750 5,750 Position No PERSONNEL ALLOcATIoN SUMMARY Position Title 1995196 1996197 1997198 1998199 0101 City Manager I 1 0201 Secretary to City Manager 1 1 0701 Assistant to City Manager ~ 1 0801 Receptionist/Information Clerk I 1 0601 Capital Projects Manager 9 0 I 1 I 1 I 1 I 1 I I Total 4 4 5 5 Budget 1998199 Page 17 Office of the City Manager Organization Chart City Manager City Manager's Secretary Capital Projects Manager Assistant to City Manager Receptionist/ Information Clerk Budg~199~99 Page 18 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 1998/99 OBJECTIVES 1. Provide completed reports and recommendations on a timely basis upon which the City Commission can make policy decisions. 2. Prepare and submit budget to the City Commission by 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 Commission by May of each year. 7. Effectively administer the budget priorities and goals established by the City Commission. 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 ACTUAL PROJECTED ESTIMATE 1996197 1997/98 1998/99 Citizen Requests & Inquires Commission Requests Community Meetings Attended Agenda Back up Items Prepared No. of Newsletters & Reports Issued Annual Budget & CIP Prepared Quarterly Progress Reports Capital Projects Oversight Capital Projects Completed 100 75 80 75 75 75 28 35 30 200 200 200 5 5 5 2 2 2 4 4 4 0 21 20 2 21 20 Budget 19981.q9 Page 19 1201 2101 2201 2301 2401 3170 4001 4040 4541 4101 4650 4701 47t0 5101 5120 5290 5410 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 1998/99 BUDGETARY ACCOUNT SUMMARY 001-0501-512 PERSONAL SERVICES Employes Salaries $ 59,214 $ 200,089 $ 254,242 $ 272,348 $ 272,348 FICA 4,636 13,963 18,990 17,220 17,?'~0 Pension 12,080 29,477 36,567 38,750 38,750 Health, Life & Disability 3,447 14,338 15,719 16,281 16,281 Worker's Compensation 0 196 2,970 6,172 6,172 CONTRACTUAL SERVICES Lobbyist Services $ $ 32,958 $ 31,000 $ 33,000 $ 33,000 OTHER CHARGES & SERVICES Travel & Per Diem $ 429 $ 3,231 $ 2,000 $ 3,000 $ 3,000 Administrative Expenses 278 724 600 600 600 Car Allowance 1,877 6,400 7,200 7,200 7,200 Communication Services 489 1,481 1,700 1,500 1,500 R&M -Office 0 197 0 0 0 Printing & Binding 0 0 2,000 2,000 2,000 Printing~Newsletter 2,188 49,689 30,500 32,000 32,000 COMMODITIES Office Supplies $ 1,341 $ 2,731 $ 4,400 $ 3,200 $ 3,200 Computer Operating Supplies 0 1,389 800 1,000 1,000 Other Operating Supplies 587 OTHER OPERATING EXPENSES Subscriptions&Membemhips $ 1,004 $ 2,235 $ 2,000 $ 2,750 $ 2,750 Budg~ 1998/99 Page 20 5420 5501 5901 Conferences & Seminars 2,044 2,448 2,500 2,500 2,500 City Seal,Logo Contest 2,024 88 0 0 0 Contingency 1,530 113 650 500 500 Budget 1998/99 Page 21 3170 4710 5410 5420 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. Printing/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 1998/99 Page 22 FINANCE SUPPORT SERVICES CITY OF AVENTURA FINANCE SUPPORT SERVICES 1998/99 DEPARTME~DESCRIPTION To provide overall financial and support services to the organization which includes accounting, cash management, purchasing, risk management, information management, financial planning, Ibudgetary control and personnel functions. CODE NO, CATEGORY RECAP BUDGET PROPOSAL APPROVAL t00012999 Personal Services 53,338 310,788 418,002 465,001 465,001 300013999 Contractual Services 904 7,558 18,955 25,500 25,500 400014999 Other Charges & Services 11,096 34,079 66,184 86,785 86,785 500015399 Commodities 10,423 12,225 20,000 14,000 14,000 540015499 Other Operating Expenses 544 12,423 9,330 14,790 14,790 PERSONNEL ALLOCATION SUMMARY Pos. No. Position Title 1995/96 1996197 1997198 1998199 1001 Finance Support Services Dir. 3001 Executive Assistant 1201 Accountant/Bookkeeper 1101 Human Resources/Training Specialist 1301 Purchasing Technician 140t Network Administrator 1402 Network Administrator 3201 Customer Service Rep. I Total 4 7 s 8 Budget 1998199 Page 23 Accounting Finance Support Services Department Organization Chart Directorof FinanceSupport Services Purchasing Human Resources Executive Assistant Information Management Accountant Purchasing Technician Personnel Technician (2) Network Administrators Customer Service Representative Budget 1998/99 Page 24 CITY OF AVENTURA FINANCE SUPPORT SERVICES 1998~99 1. Maintain investment practices at 100% of idle funds. 2. Issuance of Comprehensive Annual Financial Report by March 31 of each year. 3. Obtain GFOA Certificate of Achievement. 4. Prepare Purchasing Manual. 5. Establish and maintain computer networks to allow for effective sharing of common files schedules and E-mail. 6. Establish and maintain automated purchase requisition/purchase order process to alloy data entry by departments. 7. Process all approved invoices within ten working days. 8. Establish and maintain effective personnel system to allow for timely recruitment and hirin¢ of employees. 9. Implement and maintain a central computer system that serves the information managemer needs of all departments. 10. Process bi-weekly payroll and associated reports on a timely and accurate basis. 11. Budgetary reports submitted to City Manager prior to the 20th of next month. 12. Maintain insurance coverage at appropriate levels. PERFORMANCE WORKLOAD INDICATORS ACTUAL PROJECTED ESTIMATE 1996197 1997198 1998/99 Average Dollar value of investments (in millions) Interest Earnings (in thousands) Issuance of Annual Financial Report prior to 3/31 GFOA Certificate of Achievement Awarded Purchasing Manual Prepared/Updated % of time computer network operational % of purchase orders issued within 2 days of approval % of Checks Written Within 10 Days of Invoice Date Number of New Hires Number of Application Modules Implemented Number of Work Stations Supported Mobile Units Installed Annual Review of Insurance Coverage 5.9 9.0 10.0 315 486 520 1 1 1 0 1 1 0 1 1 25 97 98 50 95 98 90 95 95 95 11 12 0 12 2 50 65 75 0 30 20 1 1 1 Budget 1998199 Page 25 FINANCE SUPPORT SERVICES 1998/99 BUDGETARY ACCOUNT SUMMARY 001-1001-513 CODE NO. 1201 140t 2101 2201 2301 2401 2501 3130 3140 3180 3190 3201 400t 4041 4101 4650 4701 4910 4990 5101 5120 5290 PERSONAL SERVICES Employee Salaries $ 40,944 $ 239,623 $ 308,954 $ 352,803 $ 352,803 Overtime 0 528 11,450 4,754 4,754 FICA 2,903 18,134 24,935 25,235 25,235 Pension 5,772 28,457 37,075 39,858 39,~58 Health, Life & Disability 3,7t9 23,850 30,894 37,413 37,413 Worker's Compensation 0 196 2,194 1,938 1,938 Unemployment 0 0 2,500 3,000 3,000 CONTRACTUAL SERVICES Computer Programmer Background-New Employees Medical Exams-New Employees Prof. Services Prof. Services - Auditor 0 0 1,000 0 0 600 375 500 500 500 304 226 1,455 1,500 1,500 0 1,957 1,000 t,000 1,000 0 5,000 15,000 22,500 22,500 OTHER CHARGES & SERVICES Travel & Per Diem $ 4 $ 8,925 $ 5,600 $ 11,500 $ 11,500 Car Allowance 0 2,400 3,600 4,2~0 4,200 Communication Services 0 53 0 200 200 R&M- Office Equipment 0 0 39.084 52,885 52,885 Printing & Binding 5,118 2,652 4,000 4,000 4,000 Advertising 5.974 20,049 13,000 13,000 13,000 Other Current Charges 0 0 900 1,000 1,000 COMMODITIES Office Supplies $ 9,923.0 $ 6,781.0 $ 5,000 $ 5,000 $ 5,000 Computer Operating Supplies 500 4,770 14,000 8,000 8,000 Other Operating Supplies 0 674 1,000 1,000 1,000 Budget 1998/99 Page 26 5410 5420 5450 5901 OTHER OPERATING EXPENSES Subscriptions&Memberships $ 531 $ 1,784 $ 1,680 $ 2,190 $ 2,190 Conferences & Seminars 0 1,284 1,650 4,600 4,600 Training 0 7,376 5,000 7,000 7,000 Contingency 13 1,979 1,000 t,000 1,000 Budget 1998~99 Page 27 1401 2501 3140 3180 3190 3201 4650 4910 5410 FINANCESUPPORTSERVlCES BUDGETJUSTIFICATIONS 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. 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. An increase of fifty percent over the amount paid in 1997/98 based on discussions with audit firm. R & M Office Equipment - Includes maintenance and support of the IBM AS 400 and software and equipment purchased from HTE as well as other major hardware maintenance paid directly to IBM or other vendors. H.T.E. Current Software and Hardware Projected increase (5%) IBM for AS 400, Printers and peripherals H.T.E. on new applications 43,700 2,185 4,000 3,000 Advertising - Includes the costs of advertising for all employment positions in all Departments, notices of bids and RFPs. Subscriptions & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. Government Finance Officer Association Florida Government Finance Officer Association Dade/Broward Government Finance Officer Association Florida Institute of CPA's International Personnel Manager Association Florida Personnel Managers Association Budget 1998/99 Page 28 Florida Government Purchasing Association Information Systems Memberships Miscellaneous subscriptions 5420 545O 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 Florida or National Purchasing Assoc. Conference AS 400 Training Seminars Network Training Seminars Other Educational Seminars Governmental Accounting Seminars Training - Ongoing training for all personnel in the department. Page 29 Budget 1998199 LEGAL CITY OF AVENTURA LEGAL '1998199 DEPARTMENT DESCRIpTiON To provide legal support and advice to the City Commission, City Manager, DepartmentI Directors and advisory boards on all legal issues affecting the City, The City obtains services~ Ion a contractual basis. ~ 1995/96 1996/97 t997/98 199~99 1998/99 OBJECT CODE NO. CATEGORY RECAP BUD(~ET PROPOSAL APPROVAL 100012999 Personal Services $ $ $ $ $ 300013999 Contractual Services 100,107 198,169 153,000 173,000 173,000 400014999 Other Charges & Services 500015399 Commodities 540015499 Other Operating Expenses 138 52,000 32,000 32,000 Budget1998199 Page 30 CITY OF AVENTURA CITY ATTORNEY 1998/99 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 Commission, 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 ~1998/99 Page 31 CITY OF AVENTURA LEGAL 1998/99 BUDGETARY ACCOUNT SUMMARY 001-0601-514 t998/99 3120 3121 3301 5901 Contractual Services Prof. Services - Legal $ 81,490 $ 197,647 $ 150,000 $ 170,000 $ 170,000 Charter Commission 16,399 0 0 0 0 Court Co.ts & Fees 2,218 522 3,000 3,000 3,000 OTHER OPERATING EXPENSES Contingency $ $ 138 $ 52,000 $ 32,000 $ 32,000 :::::::::::::::::::::::::: Budget 1998199 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 Pastoriza & Guedes to perform legal services required by the City Commission and City Manager. Budget 1998199 Page 33 CITY CLERK'S OFFICE CITY OF AVENTURA CITY CLERK'S OFFICE 1998199 DEPARTMENT DESCRIPTION TO record and maintain an accurate record of the official actions of the City Commission andI Advisory Boards. Provide clerical support to the City Commission and serve as the Iocall election supervisor. Provide notice of all required meetings and maintain the official records of Jthe City. Assist City Manager's Office with special projects. CODE NO, CATEGORY RECAP BUDGET PROPOSAL APPROVAL 100012999 Personal Services 300013999 Contractual Services 400014999 Other Charges & Services 500015399 Commodities $ 14,653 $ 66,527 $ 88,346 $ 92,926 $ 92,926 6,971 36,430 7%040 63,500 63,500 3,076 8,839 5,500 4,000 4,000 398 530 2,500 2,350 2,350 540015499 Other Operating Expenses Pos. No. PERSONNEL ALLOCATION SUMMARY Position Title 1995196 1996/97 1997/98 1998199 0501 City Clerk 1 1 I t 3101 Clerk Typist 0 I I I Total 1 2 2 2 Budget199~99 Page 34 City Clerk's Office Organization Chart City Clerk Clerk Typist Budget 1998199 Page 35 CITY OF AVENTURA CITY CLERK'S OFFICE 1998/99 1. To maintain accurate minutes of the proceedings of the City Commission 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 Commissioners. 5. To administer the publication of the Code Book, supplements and indexing of Cit Commissioners 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 wit 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 ACTUAL t 996/97 PROJECTED ESTIMATE 1997198 1998/99 No. of Sets of Minutes Prepared No. of Public Notices Prepared No. of Legal Advertisements Published No. of Ordinances Drafted No. of Resolutions Drafted No. of Lien Requests Responded To No. of Welcome Letters Prepared No. of Agenda Packages Prepared/Distributed No. of Code Enforcement Hearings Scheduled 67 62 60 70 50 50 40 50 50 12 10 8 20 25 25 300 350 350 500 300 350 30 32 35 8 5 6 Page 36 Budget 1998/99 coD 1201 1401 210t 2201 2301 2401 400t 4041 4701 4730 4740 4750 4915 4911 5101 5120 5290 5410 5420 5450 5001 CITY OF AVENTURA CITY CLERK'S OFFICE 1998199 BUDGETARY ACCOUNT SUMMARY 001-0601-519 CATEGORY RECAP BUDGET i PROPOSAL APPROVAL PERSONAL SERVICES EmployeaSalaries $ 12,767 $ 52,751 $ 67,331 $ 73,167 $ 73,167 Overtime 0 FICA 922 4,127 5,151 5,227 5,227 Pension 727 6,330 8,080 8,780 8,780 Health, Life & Disability 237 3,123 7,306 5,327 5,327 Worker's Compensation 0 196 478 425 425 OTHER CHARGES & SERVICES Travel & Per Diem $ $ g $ 1,5O0 $ 2,500 $ 2,500 Car Allowance 0 1,200 2,400 2,400 2,400 Printing & Binding 1,829 779 3,000 1,000 1,000 Microfilm/Records Retention 0 3,698 2,240 2,400 2,400 Ordinance Codification 0 1,200 6,100 3,000 3,000 Indexing Minutes 0 1,800 1,200 1,200 Election Expenses 0 0 24,000 24,000 24,000 Legal Advertising 5,142 29,544 30,000 27,000 27,000 COMMODITIES Office Supplies $ 2,802 $ 3,706 $ 1,500 2,500 2,500 Computer Operating Supplies 0 3,113 3,000 500 500 Other Operating S upplies 274 2,020 1,000 1,000 t ,000 OTHER OPERATING EXPENSES Subscriptions & Membemhips Conferences & Seminars Training 398 $ 150 $ 400 $ 250 $ 250 0 90 1,500 1,500 1,500 0 100 500 5O0 500 0 190 100 100 100 Contin~ncy Budget1998/99 Page 37 Budget1998199 Page 38 4001 4730 4740 475O 4911 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 Commission 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 1998/99 Page 39 PUBLIC SAFETY CITY OF AVENTURA PUBLIC SAFETY 1998/99 DEPARTMENT DESCRIPTION To provide a professional, full service, community oriented Police Department. Respond to all calls for service in a timely and professional manner. Ensure that all crimes are thoroughly investigated and those who are arrested are successfully prosecuted. Interact with the community and create partnerships that enhance law enforcement, crime prevention and quality of life issues. OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION coDE NO. CATEGORY RECAP BUDGET PROPOSAl,. APPROVAL 100012999 Personal Services $ 7,665 $ 1,629,919 $ 3,578,855 $ 4,186,9o5 $ 4,186,905 300013999 Contractual Services 1,3o2,751 12,500 7,500 7,500 400014999 Other Charges & Services 1o2,478 345,920 612,5oo 512,5oo 5000/5399 Commodities 323 118,428 141,265 163,765 163,765 540015499 Other Operating Expenses 16,937 40,580 51,ooo 61,000 PERSONNEL ALLOCATION SUMMARY Pos. No. Position Title 1995196 1996/97 1997198 1998199 0901 Police Chief I 1 I 1 3002 Executive Assistant I I I 1 2501 Deputy Chief of Police o 1 1 1 220t-2202 Lieutenants 0 2 2 2 2601 Commander o I 1 1 2301-2305 Sergeant o 4 5 5 2001-2036 Police Officers o 30 37 40 2901-2902 Crime Scene Tech o o 2 2 2801-2805 Police Service Aides 0 8 5 5 2101-2105 Detectives 0 5 5 5 3301 Com Poi/Crime Prev Off 0 I I 1 3102 Records Clerk 0 1 1 1 3103 Clerk/Data Entry 0 1 I 1 3501 Communications Supervisor 0 1 I 1 Budget199~99 Page40 2701-2707 Dispatchers 3401-3402 Administrative Asst. Total 0 0 2 6 0 61 6 2 72 7 2 76 Budget 1998199 Page 41 Aventura Police Department Organizational Chart 1998/99 Fiscal Year Police Chief Executive ] Assr Deputy Chief Admin. Services 1 Commander 1 Dispatch Sup. * 1 Dispatcher 6 Dispatchers 1 Records Clerk 1 Data Ent~ Clerk Uniform Services 3 Sgts. 30 Officers * 3 Officers 4 SCU officers 5 PSA's Special Services 1 Lieutenant 1 Sgt, 3 Officers 1 Cdme Pre, Spec. 1 Admin, Asst, Investigative Services 1 Lieutenant 1 Sgt. 1 Cpl. 4 Detectives 1 Crime Scene Tech. 1 Madne Patrol Ofc. 1 Admin. Assr Page 42 Budget1998199 CITY OF AVENTURA PUBLIC SAFETY DEPARTMENT 1998/99 oBJECTIVES : 1. Provide supplemental resources to assist FDOT and Miami-Dade with the traffic flow prob ems associated with the Biscayne Blvd widening project. 2. Work towards National Accreditation to meet target date of March 2000. 3. Implement full-time Community Policing. 4. Start a regional SWAT team with neighboring jurisdictions. Explore combining other law enforcement functions like radio communications and prisoner transport. 5. Expand Emergency Management involvement by creating CERT teams, provide Haz-Mat [raining and develop a response plan for high-rise fires and evacuation. $. Conduct customer service surveys of residents, businesses and victims of crimes. 7. Expand hours of operation for Marine Patrol and Canine Unit. 8. Relocate police operations into the new police building. 9. Hire necessary personnel and staff all positions to maintain service levels and provide greater visibility. 10. Maintain an ongoing partnership with the community by working with residents, businesses organizations and associations to solve problems PERFORMANCE WORKLOAD INDICATORS ACTUAL PROJECTED ESTIMATE 1996/97 1997198 1998/99 Man-hours Assigned to traffic flow Problems 3120 Progress Toward National Accreditation 10% Personnel Hired 61 Progress Toward Swat Team and multi-jurisdiction projects 10% Progress Toward Implementation of Community Policing 20% Progress Toward Emergency Management Programs 20% Community Programs 5 Community Presentations 30 Man-hours Assigned to Marine Patrol and Canine Unit 0 Community Involvement Activities 18 Calls for Service 9000 Arrests 850 Accidents 1700 Traffic Citations 3000 8320 8320 50% 90% 13 6 75% 100% 75% 100% 80% 100% 10 10 50 50 4500 8320 24 24 13000 15000 1200 1400 2200 1500 6000 6000 Budget 1998/99 Page 43 Parking Citations Issued Part 1 Crimes Reported Cases Assigned Cases Cleared 1440 2500 1300 26O 2OOO 3200 1800 36O 2OOO 3500 1800 36O Budget 1998199 Page 44 CITY OF AVENTURA PUBLIC SAFETY 1998/99 BUDGETARY ACCOUNT SUMMARY 00t -200t -52t O ECT coOE NO. cATEGoRY ~ ~L AppROVAL PERSONAL SERVICES 1201 EmployseSalaries $ 6,308 $ 1,184,046 $ 2,406,524 $ 2,791,581 $ 2,791,581 1390 Court Time 0 13,550 34,000 35,000 35,000 1401 Overtime 0 47,398 120,000 120,000 120,000 1410 Holiday Pay 0 t3,258 69,000 75,000 75,000 1501 Police Incentive Pay 0 21,755 38,000 44,000 44,000 2101 FICA 478 101,868 186,615 254,573 254,573 2201 Pension 757 143,539 286,455 325,321 325,321 2301 Health, Life & Disability 122 104,059 257,416 305,321 305,321 2401 Worker's Compensation 0 446 180,844 236,109 236,109 3180 3192 3193 4001 4O40 4042 4O43 4050 4101 4201 4301 4401 442O 4440 4610 Contractual Services Medical Exams $ $ 5,376 $ 2,500 $ 2,500 $ 2,500 Prof. Services 0 1,375 10,000 5,000 5,000 Police Service-Metro Dade 0 1,296,000 0 0 0 OTHER CHARGES & SERVICES Travel & Per Diem $ $ 7,646 $ 10,000 $ 15,000 $ 15,000 Administrative Expenses 0 917 5,000 5,000 5,000 Recruiting & Hiring Expense 0 18,445 7,500 7,500 7,500 CALEA Accreditation 0 0 9,000 20,000 20,000 Investigative Expense 0 4,461 10,000 t 0,000 10,000 Communication Services 0 9,421 35,000 86,000 86,000 Postage 0 437 5,000 5,000 5,000 Utilities 0 0 11,500 11,000 11,000 Office S pace Lease 0 0 128,000 122,000 122,000 Leased Equipment 0 19,800 40,000 68,000 68,000 Copy Machine Costs 0 0 8,000 6,000 6,000 R&M- Vehicles 0 20,819 33,420 50,000 50,000 Budget 1998199 Page 45 4620 4645 4650 4701 5101 5115 5120 5220 5240 5245 5266 5270 5290 5410 5420 5450 5901 R&M-Building 0 10,200 15,000 15,000 15,000 R&M- Equipment 0 971 5,000 32,500 32,500 R&M- Office Equipment 0 0 16,000 52,000 52,000 Printing & Binding 0 9,361 7,500 7,500 7,500 COMMODITIES OfflceSupplies $ 323 $ 14,895 $ 12,500 $ 12,000 $ 12,000 Byrne Grant Match 2,465 2,465 2,465 2,465 Computer Operating Supplies 0 4,231 7,500 7,500 7,600 Gas & Oil 0 23,203 40,000 45,000 45,000 Uniforms 0 46,273 19,000 25,000 25,000 Uniform Allowance 0 0 18,800 22,800 22,800 Photography 0 1,476 5,000 5,000 5,000 Ammunition 0 2,452 6,000 8,000 8,000 Operating Supplies 0 23,433 30,000 36,000 36,000 OTHER OPERATING EXPENSES Subscriptions & Memberships Conferences & Seminars Training $ 1,431 $ 3,500 $ 3,500 $ 3,500 0 1,412 5,500 5,500 5,500 0 t0,748 29,580 40,000 40,000 Contingency 0 3,346 2,000 2,000 2,000 Budget 1998/99 Page 46 1390 1401 1410 1501 3180 3192 4043 4042 4050 4101 4420 4401 4610 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 over and above normal hours in a work week. 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. Investigative Expenses - Costs associated with the Detective Bureau to complete complex criminal investigations that originate within Aventura's jurisdiction. 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. R&M Vehicles - Covers repair and maintenance of police department vehicles no longer under warranty. This account is also used to repair and paint damaged vehicles. Budget 1998/99 Page 47 4645 465O 4701 5115 5245 5266 527O 5290 5410 542O 5450 R&M Equipment - Funds allocated to this account will be used for repair and maintenance of Police Department radios and other equipment. R&M Office Equipment - This account covers the cost of the HTE/SCA software maintenance and upgrades. It also covers the maintenance on the IBM printer. This is the first budget year that the HTE/SCA maintenance ($50,000) has to be covered. Printing - This account covers the cost of printing of materials for the police department used in official police or city business. Items in this account include business cards, domestic violence pamphlets and letterhead. Byrne Grant Match - Matching fund grant, administered by Miami-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. Photoqraph¥ - Funds from this account are used to purchase film or related supplies and film developing for crime scene or other department related photos. Ammunition - Funds from this account pay for duty and training ammo for police officer use. Operating Supplies - Funds from this account are used for the purchase of supplies and items needed for the daily operation of the police department. Subscriptions & Memberships - Costs associated with this line item are subscriptions to professional journals, training materials used to update employees on changing laws and procedures within their activity, and membership in professional and regional law enforcement organizations. International Association of Chiefs Dade Chiefs of Police Association Florida Police Chiefs Association FBI National Academy Associates Conferences & Seminars - Funding for this purpose is essential to keep informed of changing laws and updates in the field of law enforcement. Training - Costs associated with this account are rel&ted to having a highly trained, professional police force. Budget 1998199 Page 48 COMMUNITY DEVELOPMENT CITY OF AVENTURA COMMUNITY DEVELOPMENT 1998/99 DEpAR .T DEScR P . This Department is responsible for the citYs planning, development review, zoning, buildingI permitting and inspections, code and ordinance enforcement, economic development functionsl and the issuance of occupational licenses. The Department strives to provide efficient andI professiona one stop" customer service at a centralized location. I OBJECT CODE NO. CATEGORY RECAP ACTUAL ACTUAL APPROVED cITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL 100012999 Personal Services $ 27,520 $ 348,786 $ 490,275 $ 530,415 $ 530,415 3000~3999 Contractual Services 1,330 746,299 921,000 765,000 765,000 4000/4999 Other Charges & Services 2,914 19,987 35,000 33,500 33,900 5000~5399 Commodities 4,847 18,955 24,000 24,000 24,000 540015499 Other Operating Expenses 1,634 11,327 10,500 10,500 10,500 PERSONNEL ALLOCATION SUM .~Y Pos. No. Position Title 1995/96 1996/97 1997/98 1998199 4001 Director of Community Development I i I 1 4t01-4102 Code Compliance Officer I 2 2 2 430t-4302 Planner I 2 2 2 3003 Executive Assistant o I 1 4201 Building Official 0 I I t 3202-3204 Customer Service Rep I 0 I 3 3 4008 Clerk Typist 0 I 0 0 3601 Customer Service Rep II 0 Total 3 10 11 11 Budget 1998199 Page 49 Community Development Department Organization Chart Director of Community Development Planning Occupational Building Inspection Licenses Executive Assistant Code Enforcement Customer (2) Planners Service Rep Chief Building Official (2) Code Compliance Officers Contractual Building Inspection Services Customer Service Rep II (2) Customer Service Reps Budget 1998199 Page 50 CITY OF AVENTURA COMMUNITY DEVELOPMENT 1998/99 OBJECTIVES 1. Provide customer focus technical assistance to the community. 2. Provide a state approved Comprehensive Plan to the City Commission by November, 1998 3. Provide a Land Development Code to the City Commission by February, 1999 4. Utilize and maintain the GIS for planning and public information. 5. Maintain a privatized Building Division. 6. Explore the feasibility of incorporating citizen involvement into Code Compliance. 7. Provide efficient issuance and maximize collection of Occupational Licenses. 8. Provide staff support for land development and variance applications and requests. PERFORMANCE WORKLOAD INDICATORS ACTUAL PROJECTED ESTIMATE 19~6/97 1997~8 199~99 1660 1880 1950 220 200 290 3 6 12 1719 3850 3500 3776 9000 7300 65 35 50 11 14 30 9 12 6 95 98 98 90 93 90 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 Inceptions 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 Budget 1998.~99 Page 51 COMMUNITY DEVELOPMENT 1998/99 BUDGETARY ACCOUNT SUMMARY 00t-4001-524 PERSONAL SERVICES 1201 Employee Salaries $ 21,817 $ 260,803 $ 399,718 $ 384,930 $ 384,930 1401 Overtime 0 2,546 16,500 10,000 10,000 2101 FICA 1,681 22,341 28,912 29,207 29,207 2201 Pension 2,301 31,398 40,646 44,757 44,757 2301 Health, Life & Disability 1,721 31,501 36,982 47,349 47,349 2401 Worker's Compensation 0 197 1t,517 14,172 14,172 3101 3190 3401 Contractual Services Building inspections Services $ $ 658,561 $ 761,000 $ 700,000 $ 700,000 Prof. Services 680 82,731 110,000 65,000 66,000 Mapping Services 650 5,007 50,000 0 0 4001 4041 4101 4420 4610 4645 4701 OTHER CHARGES & SERVICES Travel & Per Diem $ 342 $ 9,239 $ 7,000 $ 7,000 $ 7,000 Car Allowance 0 0 0 3,000 3,000 Communication Services 0 207 1,500 1,500 1,500 Lease Equipment 1,476 4,488 4,500 0 0 R&M- Vehicles 0 1,488 5,000 5,000 5,000 R&M- Equipment 0 315 2,000 2,000 2,000 Printing 1,096 8,250 t 5,000 15,000 15,000 5101 5120 5220 5240 5290 COMMODITIES Office Supplies $ 4,288 $ 7,839 $ 9,000 $ 9,000 $ 9,000 Computer Operating Supplies 375 2,340 5,500 5,500 5,900 Gas & Oil 32 2,704 3,000 3,000 3,000 Uniforms 0 891 1,500 1,500 1,500 Other Operating Supplies 152 5,181 5.000 5,000 5,000 Budget 1998199 Page 52 5410 5420 5450 5901 OTHER OPERATING EXPENSES Subscriptions & Memberships $ 267 $ 2,112 $ 3,000 $ 3,000 $ 3,000 Conferences & Seminars 450 2,715 2,500 2,500 2,500 Training 0 3,610 3,000 3,000 3,000 Contingency 917 2,890 2,000 2,000 2,000 Budget t998199 Page 53 3190 3101 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. 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 Enfomement Building Officials Association Miscellaneous subscriptions Conferences & Seminars - Funding for this purpose is essential in order to keep informed of changing and new developments in the field of planning, economic development and code enfomement. Budget 1998199 Page 54 COMMUNITY SERVICES CITY OF AVENTURA COMMUNITY SERVICES 1998/99 DEPARTMENT DESCRIPTION This department is responsible for the maintenance of roads, public areas and facilities beautification projects, recreation and community cultural activities, special event,, programming, implementation of mass transit programs and park development. The departmen is organized to provide public works maintenance, transportation and recreation services on quality basis. 1995/96 !996/97 OBJECT ACTUAL ACTUAL co .o, cATEeo.¥RECAp 1997198 1998/99 t998/99 APpROVED C!TM MANAGER COMMisSION BUDGET PROPOSAL APpROVAL 100012999 Personal Services $ 32,898 $ 229,782 $ 343,952 $ 416,685 $ 416,685 300013999 Contractual Services 77,791 1,097,476 685,500 1,031,520 1,031,520 400014999 Other Charges & Services 62,033 241,488 264,200 302,280 302,280 500015399 Commodities 3,361 15,620 8,000 8,750 8,750 540015499 Other Operating Expenses 712 5,258 5,250 6,000 6,000 PERSONNEL ALLOCATION SUMMARY Pos. No. Position Title 1995196 1996197 1997198 1998199 5001 Director of Community Services I 1 I 1 3004 Executive Assistant 1 I 1 1 5101 Public Works Superintendent o 1 I o 5101 Public Works Operations Manager o o o 1 5201 Cultural/Recreation Services Supt. o 1 I 1 540t Maintenance Worker 0 I I 1 5301 Engineer TechlCAD Operator 0 o I 1 5501-5502 Bus Driver - PiT o 0 1 0 5601 Tennis Pro/Park Supervisor 0 o o 1 5701-5706 Park Attendant (P/T) 0 o o 6 Total 2 5 7 13 Page 55 Budget 1998199 Community Services Department Organization Chart Public Works Director of Communit7 ~o.tive Assistant Services Beautification Cultural/Recreation Maintenance Superintendent Contractual Landscape/ROW Maintenance ContractualMaintenanceDrainageStreel Contractual Building Contractual Fleet Maintenance Contractual City Engineer Services Maintenance Worker P/T Contractual .andscape Architect Cultural/Recreation Superintendent Mass Transit Special Events Recreation/ Cultural Budget 1998199 Page 56 CITY OF AVENTURA COMMUNITY SERVICES 1998/99 oBJECTiVES 1. Provide accurate and quick responses to resident requests and concerns. 2. Open and operate Aventura Founders Park 3. Work with Cultural, Recreation and Beautification Advisory Boards to provide quality programs and services to the residents. 4. Implement approved operating and CIP budget. 5. Continue Tree City USA status. 6. Continue Stormwater Drainage Projects. 7. Operate City-wide shuffle bus service for residents. Continue 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. Expand recreation and cultural programming for residents. 13. Plan and implement special events. 14. Establish recreation programming at Aventura Founders Park. PERFORMANCE WORKLOAD INDICATORS ACTUAL 1996~97 PROJECTED 1997198 ESTIMATE 1998/99 Residents Requests Cleared Advisory Board Meetings Attended Drainage Projects Completed Beautification Projects Completed Passenger Miles Traveled on Shuffle 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 50 18 2 6 4O 75 12,000 12 50 6 2,000 55 3 65 2O 4 12 100 125 5,000 25 75 6 6,000 55 6 75 20 6 5 1,200 125 150 6,500 40 125 7 6,000 6O 8 Budget1998~9 Page57 Cultural and Recreation Programs Held 18 24 30 Participants Registered For Programs 1,800 2,500 4,500 Budget 1998199 Page 58 CITY OF AVENTURA COMMUNITY SERVICES 1998/99 BUDGETARY ACCOUNT SUMMARY 001-500t -539 1201 1401 2101 2201 2301 2401 3110 3111 3112 3150 3450 3451 3452 3455 3460 4001 4101 4301 4311 4320 442O 46t0 4620 4645 PERSONAL SERVICES Employee Salaries $ 26,191 $ 181,492 $ 255,304 $ 325,350 $ 325,350 Overtime 22 318 200 500 500 FICA 1,617 13,814 19,53t 20,594 20,594 Pension 3,297 21,279 28,998 31,607 31,607 Health, Life & Disability 1,771 12,683 t 9,205 24,575 24,575 Worker's Compensation 0 196 20,714 t4,059 14,059 Contractual Services Prof. Services - Engineering WASA Billing Stormwater Data Management Prof. Services -Landscape Arch. Lands/Tree Maint. Svcs-Streets Beautification/Signage Landsc/Tree Maint svsc-Parks Transportation Services Street Maintenance/Drainage 41,875 $ 509,293 $ 130,000 $ 140,000 $ 140,000 0 0 16,500 17,160 17,160 0 0 9,000 9,360 9,360 34,936 202,872 160,000 50,000 50,000 980 270,341 255,000 320,000 320,000 0 47,062 15,000 20,000 20,000 0 0 0 150,000 150,000 225,000 225,000 0 67,908 100,000 100,000 100,000 OTHER CHARGES & SERVICES Travel & Per Diem $ $ 1,758 $ 1,200 $ 1,500 $ 1,500 Communication Services 55 1,402 1,500 1,500 1,500 Utilities-Electric 0 0 0 0 0 Utilities-Street Lighting 15,752 58,460 80,000 55,000 55,000 Utilities-Water 0 26,175 20,000 55,000 55,000 Lease 748 4,488 9,000 5,280 5,280 R&M- Vehicles 0 2,721 1,500 1,500 1,500 R&M- Buildings 8,434 17,035 5,000 5,000 5,000 R&M- Equipment 145 490 %000 1,000 1,000 Page sg Budget 1998199 4672 4691 4701 4850 4851 4920 5101 5120 522O 5240 5290 5410 5420 5450 5901 R&M -Parks 0 0 0 20,000 20,000 R&M- Streets 221 27,259 20,000 30,000 30,000 Printing & Binding 1,660 2,656 5,000 2,500 2,500 Special Events 25,000 59,735 70,000 73,000 73,000 CulturallRecreation Programs 10,018 39,309 25,9O0 26,000 26,000 Permitting Fees 0 0 25,000 25,000 25,000 COMMODITIES OfficeSuppliee $ 3,308 $ 6,366 $ 1,500 $ 1,500 $ 1,500 Corn purer Operating Suppliee 0 3,956 1,500 1,500 1,500 Gas & Oil 53 281 1,750 750 750 Uniforms 0 0 0 t ,750 1,750 Other Operating Supplies 0 5,017 3,250 3,250 3,250 OTHER OPERATING EXPENSES Subscriptions&Memberships $ 196 $ 1,464 $ t,000 $ 1,250 $ 1,250 Conferences & Seminars 142 476 2,000 2,000 2,000 Training 0 1,157 750 1,250 1,250 Contingency 374 2,161 1,500 1,500 1,500 Budget 1998199 Page 60 3110 3111 3112 3450 3460 3150 3451 3452 3455 4320 COMMUNITY SERVICES BUDGETJUSTIFICATIONS Professional Services En,qineering - 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, public works permits, development review requirements, and other special projects. WASA Billing - Costs associated with contracting with the County to collect stormwater utility fees. Data Management - Costs associated with administering the stormwater utility program. Landscape Services - Provides for costs associated with contracting maintenance services for Aventura Founders Park, public right-of-ways, and medians. Street Maintenance/Drainage - Provides for estimated costs associated with contracting street, sidewalk, and drainage maintenance services. Professional Services Landscape Architect - Provides funding for professional landscape architect consulting services to assist the Department with developing maintenance specifications, developing landscape plans, as well as designing specific medians, irrigation systems, and City entranceways. Beautification/Siqna~le - Establishes funding for signage and beautification projects to enhance the aesthetics of the City and foster community pride. Landscape/Tree Maintenance Services- Parks Establishes funding level for contracting maintenance services for Aventura Founders Park. Services include: grounds maintenance; tree maintenance; athletic field maintenance; and janitorial services to have Aventura Founders Park open seven days per week. Transportation Services - Recommer)ded funding level provides for a the initial start - up costs for providin~ ~nini-bus public transportation services on a contractual basis with the private sector linking the residentially areas to the community and medical establishments. Costs include rout~ planning, advertising and promotion. Utilities Water - Provides funding for services associated with watering medians in various areas of the City. Budget 1998199 Page 61 4311 4691 4850 4851 4920 5410 5420 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 - This figure represents 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, and other major special events. Cultural & Recreation Pro.qrams - 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: American Public Works Association, Florida Recreation and Parks Association, National Recreation and Parks Association, and local training seminars. Budget 1~98/99 Page 62 NON DEPARTMENTAL CITY OF AVENTURA NON-DEPARTMENTAL - TRANSFERS 1998/99 BUDGETARY ACCOUNT SUMMARY 001-9001-$8t COOE"O. TRANSFERS 9141 Transfers to Storm Water Fund $ $ $ 1,150,000 $ 9141 NON DEPARTMENTAL BUDGET JUSTIFICATIONS Transfers to Storm Water Fund - Represents amounts advanced by the General Fund to the Storm Water Utility Fund to complete the NE 213th drainage project. The funds will be repaid to the General Fund from the Storm Water Utility Fund. Page 63 Budget 1998199 CITY OF AVENTURA NON-DEPARTMENTAL 1998/99 BUDGETARY ACCOUNT SUMMARY 001-9001-590 4101 4201 4301 4401 4420 4440 4501 4650 5290 5901 OTHER CHARGES & SERVICES Communication Services $ 12,909 $ 53,679 $ 54,000 $ 42,000 $ 42,000 Postage 3,152 25,514 16,000 18,000 18,000 Utilities 1,858 22,046 12,600 13,000 13,000 Office Space Lease 78,061 299,948 222,579 222,582 222,582 Leased Equipment 1,375 159 5,000 2,000 2,000 Copy Machine Costa 1,421 17,368 20,000 20,000 20,000 Insurance 1,700 21,327 150,000 200,000 200,000 R&M- Office Equipment 495 4,428 5,000 5,000 5,000 COMMODITIES Other Operating Supplies $ 921 $ 10,691 $ 10,000 $ 10,000 $ 10,000 OTHER OPERATING EXPENSES Contingency $ 6,096 $ t0,031 $ 21,000 $ 25,000 $ 25,000 Budget 1998199 Page 64 4101 4301 4401 4501 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. Includes only half of regular phone bill for 466-8900. The balance is charged to the 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 '1998199 Page 65 CAPITAL OUTLAY CITY OF AVENTURA CAPITAL BUDGET 1998/99 PROJECT APPROPRIATION O01-80XX Cjt~ Manaaer's Office -05- 512 6401 Computer Equipment $ 7,434 $ $ 5,000 $ 4,000 $ 4,000 6410 Equipment 10,755 2,671 4,000 Finance Su err -t0-5t3 6401 Computer Equipment $ 12,t71 $ 266,862 $ 176,527 $ 68,500 $ 68,500 6410 Equipment 10,313 10,583 4,000 $ 2,000 $ 2,000 640t Computer Equipment $ 923 $ $ $ 4,000 $ 4,000 4,642 t9,898 64t0 Equipment ..... : :.::: :::~:: :.~:: 640t Computer Equipment $ 7,673 $ 568,583 $ 214,249 $ 68,000 $ 68,000 6407 Radio Purchase & Replace. 44,280 6410 Equipment 353,893 505,409 300,000 6450 Vehicles ' ..... · :: :.:.:: :.:: Community Deveiooment - 40-524 6401 Computer Equipment $ 13,602 $ 16,717 $ 8,000 $ %000 $ 1,000 6410 Equipment 6,875 26,060 3,000 6450 Vehicles 8,474 25,861 Budget 1998/99 Page 66 Community Services - 50-53915411572 6401 Computer Equipment 6410 Equipment 6450 Vehicles 6301 Beautification Projects 6302 Walkways/Sidewalks 6303 Safety Improvements 6304 Bus Shelters/Benches 6305 Road Resuffacing 6309 NE 183rd Street 6313 NE 185th Street & NE 28th Ave. 6314 NE 190th Street 6306 Drainage Improvements 6102 Park Property Purchase 6310 Aventura Founders Park 6307 Lighting Improvements 7,646 $ 6,267 682 738 $ 5,500 4,936 3,400 25,506 8O,0OO 1,885,000 24,833 10,000 350,900 34,735 152,515 7,775 1,311,000 41,364 19,290 1,005,000 175,000 $ $ 43,500 43,500 1,650,000 1,650,000 50,000 50,000 540,000 540,000 t42,000 142,000 740,000 740,000 775,000 775,000 1,350,000 1,350,000 Non-Deoartrnente1-90- 590 6201 Government Center $ $ $ 400,000 $ $ 6208 BuitdingtEquipment 44,690 239,752 4,563 6999 Capital Reserve 165,500 2,917,456 2,674,292 2,674,292 Budget 1998199 Page 67 CAPITAL PROJECT DESCRIPTION OFFICE OF THE CITY MANAGER 6401 Computer Equipment - This project consists of upgrading computer equipment in the City Manager's Department. FINANCE SUPPORT SERVICES 6410 Equipment - This project consists of purchasing office furniture for additions to existing furniture and equipment in the Finance Support Services Department. 6401 Computer Equipment - This project consists of expanding the City's general computer system, which is used by all City Departments. The expansion includes software and training for: applicant tracking, field based reporting for code enforcement and building inspections and hardware upgrade in the amount of $65,000. This project also consists of upgrading computer equipment in the Finance Support Services Department in the amount of $3,500. CITY CLERK°S OFFICE 6401 Computer Equipment - This project consists of upgrading and replacing computer equipment in the City Clerk's Office. PUBLIC SAFETY 6401 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 was acquired in the 1996/97 fiscal year but will require expansion during the year plan to accommodate growth and required upgrades. 5 Mobile Laptops $ 55,500 5 Computer Workstations 12,500 Budget1998~9 Page68 COMMUNITY DEVELOPMENT 6401 Computer Equipment - This project consists of replacing printer equipment. COMMUNITY SERVICES 6410 Equipment - This project consists of purchasing needed office equipment for new employees and buses to operate a mini-bus transportation system in the City. 6301 Beautification Projects - This program consists of funding Citywide Beautification/Landscape Master Plan as follows: Biscayne Boulevard (4) Phase I $900,000 FEC Landscape Buffer 750,000 projects included in the 6302 Walkways & Sidewalks - This program consists of installing a new sidewalk at the Library to connect to Aventura Boulevard. 6303 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. $65,000 Upgrade existing pedestrian crosswalk at Turnberry Isle Club and Resort. $15,000 Provide sidewalk connection to the five (5) bus stops along Country Club Drive. $15,000 Realign walkway and sidewalk approaches at both sides to each major driveways. $100,000 Provide five (5) additional crosswalks across Country Club Drive. $45,000 Install ground lighting along Country Club Drive Exercise/walking Path. $300,000 6304 Bus Shelter/Benches - This project provides for the systematic replacement of bus benches, shelters, and trash receptacles within the City. Replace 3 shelters, 7 benches 7 trash receptacles $142,000 6313 NE 185th Street & NE 28th Ave - This project consists of upgrading the current undivided two lane road~vay to a two lane divided roadway with drainage, decorative street lighting, landscaped median/swales and sidewalks. Budget 1998/99 Page 69 6314 NE 190th Street - This project involves landscape improvements and the installation of decorative street lighting 6102 Purchase Park Property - This project consists of purchasing the Huber Tract located on the intercostal at the end of NE188th Street which will be utilized as a future City park contingent on the availability of grant funding to assist in offsetting the costs to the City. Budget '1998199 Page 70 POLICE EDUCATION FUND CITY OF AVENTURA POLICE EDUCATION FUND '110 CATEGORY SUMMARY 1998199 This Fund is used to account for revenues and expenditures associated with the two dollarsI ($2.00) the City receives from each paid traffic citation, which, by State Statute, must be usedI Ito further the education of the City's Police Officers. I REVENUE PROJECTIONS 310000~319999 Locally Levied Taxes 3200001329999 Licenses & Permits 330000~339999 Intergovernmental Rev. 34o000/349999 Charges for Services 3,5000o;359999 Fines & Forfeitures 360000/369999 Misc. Revenues 38o0001389999 Transfer from Funds 3999OOl399999 Fund Balance 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,068 1,000 2,600 2,600 0 10 0 50 50 0 0 0 0 0 0 0 0 1,496 1,496 EXPENDITURES 1000/2999 Pemonal Services 0 0 0 0 0 300013999 Contractual Services 0 0 0 0 0 4000/4999 Other ChargeslSvcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 540015~9 Other Operating Expenses 0 1,000 1,000 4,146 4,146 600016999 Capital Outlay 0 0 o o Budget1998199 Page 71 CITY OF AVENTURA POLICE EDUCATION FUND 1'10 1998199 REVENUE PROJECTIONS 3511000 3611000 3999000 Fines $ $ 1,068 $ 1,000 $ 2,600 $ 2,600 Interest Earnings 10 50 50 Carry over 0 0 0 1,496 1,496 EXPENDITURES 2001 5450 Public Safety - 521 Training TOTAL EXPENDITURES $ $ 1,000 $ 1,000 $ 4,146 $ 4,146 ~: :.:.::: r · .irr. · . .i . . i · ~ r r I 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 tho City's Police Officers. Budget 1998/99 Page 72 STREET MAINTENANCE FUND CITY OF AVENTURA STREET MAINTENANCE FUND 120 CATEGORY SUMMARY 1998199 This fund was established to account for restricted revenues and expenditures which by State Statute are designated for street maintenance and construction costs. All expenditures will be accounted for in the General Fund by designating specific expenditure accounts in the Community Services Department and the Capital Improvement Program. REVENUE PROJECTIONS 310000131999~ Locally Levied Taxes 3200001329999 Licenses & Permits 330000/33999~ Intergovernmental Rev. 340000/34999~ Charges for Services 3500001359999 Fines & Forfeitures 360000/369999 Misc. Revenues 380000138999g Transfer from Funds 399900/399999 Fund Balance 0 0 0 0 0 0 0 0 0 0 25,802 349,356 338,000 348,000 348,000 0 0 0 0 0 0 0 0 0 0 0 0 3,000 3,000 3,000 0 0 0 0 0 0 25,803 0 21,000 21,000 EXPENDITURES OBJECT CODE NO~ CATEGORY RECAP 100012999 Personal Services 0 0 0 0 0 3000/3999 Centractual Services 0 0 0 0 0 4000/4999 Other ChargeslSvcs 0 0 0 0 0 5000/5399 Commodities o o o o o 0 0 0 5400~5999 Other Operating Exp. 0 0 6000~6999 Capital Outlay 0 o o 0 o 9000~9999 Transfers 0 354,353 341,000 372,000 372,000 Budget 1998/99 Page 73 CITY OF AVENTURA STREET MAINTENANCE FUND. 120 1998/99 REVENUE PROJECTIONS 3351200 3353001 3353010 3611000 3999000 5819101 Interqovernmental Revenues State Revenue Sharing $ 25,802 $ IN,041 $ 78,000 $ 81,000 $ 81,000 Local Option Cap. Impr. Gas Tax 81,685 80,000 82,000 82,000 Local Option Gas Tax 0 183,630 180,000 185,000 185,000 Interest Earn ngs $ . $ $ 3,000 $ 3,000 $ 3,000 Non -Revenue Carryover $ - $ 25,803 $ $ 21,000 $ 21,000 ~.~ ~i~i i ~:~: i ~: ~-~i: ::~ ::~. ::~i~:: i ~:: ::~ ~: Budget 1998199 Page 74 REVENUE pROJE~I'ION RATIONALE 3351200 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 $81,000 will be received in the upcoming fiscal year. 3353001 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. 9101 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 maintenance fund to the general fund to reimburse the general fund for actual expenditures made from these designated expenditure accounts. Budget 1998199 Page 75 POLICE CAPITAL OUTLAY IMPACT FEE FUND CITY OF AVENTURA POLICE CAPITAL OUTLAY IMPACT FEE FUND 140 CATEGORY SUMMARY 1998199 ~is fund was created to account for impact fees derived from new developments andI restricted by Ordinance for Police capital improvements. This fund provides a funding source toI assist the City in providing police services required by the growth in the City. I I REVENUE PROJECTIONS 3100001319999 Locally Levied Taxes 320000~329999 Licenses & Pem~ita 33o0ool339999 Intergovernmental Rev. 340000/349999 Charges for Services 350000/359999 Fines & Forfeitures 36oooo/369999 Misc. Revenues 380000~389999 Transfer from Funds 399900/399999 Fund Balance $ $ $ $ $ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 187,477 58,000 60,000 0 0 0 0 0 0 107,375 155,000 60,000 155,~00 EXPENDITURES OBJECT C~NO. 1000/2999 Personal Services $ 300013999 Contractual Services 0 0 0 0 4000/4~9 Other ChargeslSvcs 0 0 0 0 5ooo15399 Commodities 0 0 0 0 0 0 54oo15595 Other Operating Exp. o o 6000~6999 Capital Outlay $ $ $165,375 $ 215,000 $ 215,000 900019999 Transfers 0 0 0 0 0 Budget 1998/99 Page 76 CITY OF AVENTURA POLICE CAPITAL OUTLAY IMPACT FEE FUND 140 1998/99 REVENUE PROJECTIONS 361100 3632200 Misc. Revenues Interest Earnings $ $ 4,746 $ $ $ Police Impact Fees 182,731 58,000 60,000 60,000 Non-Revenue 3999000 Carryover $ $ $ 107,375 $ 155,000 $ 155,000 EXPENDITURES 2001 Public Safety - 52t 6450 Vehicles $ 122,700 $ 122,700 6410 Equipment $ $ 158,000 32,t44 32,144 Non-Deoartmental - 590 6999 Capital Reserve $ . $ - $ 7,375 $ 60,!565 60~! 56 Budget 1998~99 Page 77 3632000 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. PUBLIC SAFETY 6401 Equipment - This project consists of purchasing the following equipment for the Police Department. 3 Overhead light bars, Sirens & Cages 12 handguns 10 Tactical Rifles 6450 Vehicles - This project consists of purchasing police vehicles to accommodate new employee additions and establish a vehicle replacement program in the Police Department. Replace I Patrol Vehicles 4-wheel Drive Vehicle 1 Motorized Carts Purchase 3 Patrol Vehicles Budget 1998199 Page 78 PARK DEVELOPMENT FUND CITY OF AVENTURA PARK DEVELOPMENT FUND 170 CATEGORY SUMMARY 1998199 This fund is used to account for revenues and expenditures specifically earmarked for capitalI improvements to the City's park system. The fund will account for impact fees derived from~ new deve opments and restricted by Ordinance for Park capital improvement projects. I I REVENUE PROJECTIONS 310000/319999 Locally Levied Taxes 320000/329999 Licenses & Permits 330000~339999 Intergovernmental Rev. 3400001349999 Charges for Services 350000/359999 Fines & Forfeitures 360000/369999 Misc. Revenues 380000/389999 Transfer from Funds 3999001399999 Fund Balance $ S $ $ 0 0 0 0 0 160,000 0 0 0 0 0 0 0 256,841 700,000 0 0 0 0 0 317,000 $ 0 0 1,050,000 1,050,000 0 0 0 0 0 90,000 0 0 0 0 EXPENDITURES CODE NO. CATEGORY RE~ 1000/2999 Personal Services 3000~3999 Contractual Services 4000/4999 Other ChargeslSvcs 500015399 Commodities ~400/59~ Other Operating Exp. ~:.~,~i~:: 6000/6999 Capital Outlay $ $ $ 1,177,000 $ 1,050,000 $ 1,100,000 9000/9999 Transfers 0 0 0 0 0 Budget 1998/99 Page 79 CITY OF AVENTURA PARK DEVELOPMENT FUND 1998199 REVENUE PROJECTIONS 3377100 3611000 3632700 3999000 Intereovernmental Revenues Safe Neighbor. Parks Grant $ $ 160,000 $ 1,050,000 $ 1,050,000 Misc. Revenues Interest Earnings $ $ 2,973.0 $ $ $ Recreation Impact Fees 256,841 700,000 50,000 Non *Revenue Carryover $ $ $ 317,000 $ $ EXPENDITURES 5001 Community Services - 572 6310 Aventura Founders Park $ $ $ 1,177,000 $ $ 6102 Park Properbj Purchase 1,050,000 1,050,000 Non-Departmental - 590 6999 Capital Reserve $ $ $ $ 50,000 TOT^. EX.E.D,TURES Budget 1998~99 Page 80 REVENUE PROJECTION RATIONALE 3377100 3632700 Safe Nei.qhborhood Parks Grant - This represents the amount anticipated from the Safe Neighborhood Grant Program to fund the purchase of the Huber Tract. Recreation Impact Fees - Fees collected from new development required to pay impact fees in accordance with City Ordinance. CAPITAL PROJECT DESCRIPTION COMMUNITY SERVICES 6102 Purchase Park Property - This project consists of purchasing the Huber Tract located on the intercostal at the end of NE188th Street which will be utilized as a future City park contingent on the availability of grant funding to assist in offsetting the costs to the City Budget 1998199 Page 81 DEBT SERVICE FUND CITY OF AVENTURA DEBT SERVICE FUND -230 CATEGORY SUMMARY 1998~99 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. O~ECT REVENUE PROJECTIONS t995~6 199697 1997/98 3100001319999 Locally Levied Taxes 320000/329999 Licenses & Permits 3300001339999 Intergovernmental Rev. 340000/349999 Charges for Services 350000/359999 Fines & Forfeitures 3600001369999 Misc. Revenues 380000/389999 Transfer from Funds 399900~399999 Fund Balance 0 $ 291,313 $ 670,000 $ 1,440,000 $ 1,440,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9,887 5,000 20,000 20,000 0 0 0 0 0 0 0 0 0 0 EXPENDITURES 1oo0/2999 Personal Services o o o o o 300013999 Contractual Services o o o o o 4000/4999 Other ChargeslSvcs o o o o o 5000~5399 Commodities 0 0 0 0 0 5400/5999 Other Operating Expense-~ 0 0 0 0 0 Budget 1998/99 Page 82 600016999 Capital Outlay 0 0 0 0 0 7000/7999 Debt Service 0 0 §7§,000 1,460,000 1,460,000 900019999 Transfers 0 0 0 0 0 Budget199~99 Page83 CITY OF AVENTURA DEBT SERVICE FUND 230 1998199 REVENUE PROJECTIONS 3141000 Utility Tax- Electric $ $ 187,328 $ 570,000 3142200 Utility Tax-Telecommunications 59,847 3143000 Utility Tax-Water 37,293 3144000 Utility Tax-Gas 6,845 3611000 Interest Earnings 9,887 5,000 3999000 Carryover $ 1,440,000 $ 1,440,000 20,000 20,000 EXPENDITURES 9001 Non-Depa~mentel-590 7130 Principal 7230 Interest 7330 Other DebtService Costs TOTALEXPENDITURES $ $ $ 412,000 $ 412,000 111,955 569,000 1,038,000 1,038,0OO 6,000 10,000 10,000 Budget199~99 Page84 REVENUE ~R~JEc?ION RATIONALE 3141000 3611000 Utility Tax-Electric - Includes only that portion of the total utility tax collections which is 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. Total projected revenue is $2,477,000 with $1,037,000 allocated to the general fund and $1,440,000 allocated to the Debt Service Fund. Interest Earnings - Interest on utility taxes which are held until payment of principal and interest on the bond issue. Assumes that there is no debt service reserve fund required. If a reserve fund is required, interest earnings would increase by $75,000. 7130 7230 724O Principal - Estimated principal payment due 8/1/99 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 due on the bond issue which will be payable on 2/1/99 and 8/1/99. Other Debt Service Costs - Paying agent/registrar and other costs relating to the bond issue. Budget 1998/99 Page 85 CAPITAL CONSTRUCTION FUND CITY OF AVENTURA CAPITAE CONSTRUCTION FUND 320 CATEGORY SUMMARY 1998199 This fund was established to account for bond proceeds and expenditures associated with~ thecu tura1997/98Center.Revenue Bond Issue to construct the Government Center, Police Station andI REVENUE PROJECTIONS 310000/319999 Locally Levied Taxes 320000~329999 Licenses & Permits 330000/339999 Intergovernmental Rev. 340000/349999 Charges for Services 3500001359999 Fines & Forfeitures 360000/369999 Misc. Revenues 380000/389999 Transfer/Debt Proceeds 399900/399999 Fund Balance 05 $ $ $ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17,630 200,000 250,000 250,000 0 3,200,000 7,600,000 0 0 0 0 0 t0,250,000 10,250,000 EXPENDITURES CODE~ 1000/2999 Pemonal Services 3000~3999 Contractual Services 4000/4999 Other Charges/Svcs 5000/5399 Commodities 5400/5999 Other Operating Expense 6000/6999 Capital Outlay 0 3,114,162 7,800,000 t0,500,000 10,500,000 7000/7999 Debt Service 0 0 0 0 0 9000~9999 Transfem 0 o 0 o 0 Budget 1998/99 Page 86 CITY OF AVENTURA CAPITAL CONSTRUCTION FUND ,320 1998/99 REVENUE PROJECTIONS 3611000 3999000 3842000 Interest on Investments $ $ 17,630 $ 200,000 $ 250,000 $ 280,000 Carryover $ 10,250,000 $ 10,280,000 Bond Proceeds 3,200,000 7,600,000 EXPENDITURES 9001 6101 6201 Non-Deesrtmentsl - 590 Land Acquisition Government Center TOTAL EXPENDITURES $ $ 3,114,162 $ 2,800,000 $ $ 5,000,000 10,500,000 10,500,000 Budget 1998~99 Page 87 3611000 3842000 REVENUE PROJECTION RATIONALE Interest _on Investments - Assumes that bond proceeds are fully invested for the entire year and that payments to the contractor result in an average investable balance of $5,000,000 during the year. Bond Proceeds - Assumes that the City issues bonds in the last quarter of the 1997/98 fiscal year to fund the cost of the Government Center construction as well as payoff of the line of credit. CAPITAL PROJECT DESCRIPTION NON DEPARTMENTAL 6201 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 1998/99 Page 88 STORMWATER UTILITY FUND CITY OF AVENTURA STORMWATER UTILITY FUND 410 CATEGORY SUMMARY 1998199 his fUnd is used t© account for revenues and expenditures Specifically earmarked for theI Iconstruction and maintenance of the City's stormwater drainage system. I REVENUE PROJECTIONS 310000/319999 Locally Levied Taxes 320000~329999 Licenses & Permits 330000/339999 Intergovernmental Rev. 340000/349999 Charges for Services 350000/359999 Fines & Forfeitures 360000/369999 Misc. Revenues 380000/389999 Transfer from Funds 3999001399999 Fund Balance $ $ $ $ 0 0 0 0 0 0 0 0 553,241 0 0 0 0 0 0 0 0 1,150,000 0 0 0 $ 0 0 0 0 814,036 814,036 0 0 0 0 375,000 375,000 0 0 EXPENDITURES 1000/2999 Personal Services $ $ $ $ $ 300013999 Contractual Services 0 0 0 0 0 4000/4999 Other ChargeslSvcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 5400/5999 Other Operating Exp. o o o o o ~,~i~.~i;i~:: ~ ::~:: ::::::::::::::::::::::::::::::::::: 6000/6999 Capital Outlay $ $ $ 1,462,741 $ 1,022,116 $ 1,022,116 9000/9999 Transfers $ _ $ - 240,500 $ 166,920 $ 166,920 Budget 1990/99 Page 89 CITY OF AVENTURA STORMWATER UTILITY FUND 410 1998~99 REVENUE PROJECTIONS ~439110 Charqes for Services 4-1 Stormwater Utility Fees $ $ $ 553,241 $ 814,036 $ 814,036 Misc. Revenues6-9 3611000 Intemst Earnings $ $ $ $ $ 3811001 3999OOO Non .Revenue 8-9 Transfer From Gen Fund $ 1,150,000 $ $ Carryover 0 0 0 375,000 375,000 Budget t998/99 Page 90 CITY OF AVENTURA sTORMWATER UTILITY FUND 4,10 1998/99 EXPENDITURES 5001 Capital Outlay: Community Services - 538 6306 Drainage Improvements $ $ $ 275,000 $ 975,000 $ 975,000 6316 213 St. Stormwater Collector $ 1,150,000 $ $ Non-Deoartmental - 590 6999 Capital Reserve $ $ $ 37,741 $ 47,116 $ 47,116 Total Capital Outlay NON-DEPARTMENTAL - TRANSFERS 9001 9101 Transfers - 581 Transfem to General Fund $ $ $ 240,500 $ 166,920 $ 166,920 TOTAL EXPENDITURES Budget 1998199 Page 91 343311 REVENUE PROJECTION RATIONALE Stormwater Utility Fees - It is proposed to increase the Stormwater fee from $2.00 /ERU to $2.50/ERU to fund the required drainage improvements. The following represents the computation of the revenues derived from Stormwater Utility Fees: Customer Data: Projected No. of Billable ERUs 28,563 Monthly Rate Per ERU $2.50 Revenues: Gross Stormwater Utility Billings $ 856,880 Less: Uncollectibles $ (42,844) Yields: Net Stormwater Revenu( $ 814,o36 Budget 1998199 Page 92 CAPITAL PROJECT DESCRIPTION COMMUNITY SERVICES 6306 Drainage improvements - Based on the Stormwater Master Plan prepared by the City's consulting engineers, the City has been divided into three major basins; (1) the area to the south 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. The Master Plan provided for irnproving stormwater drainage for all parts of the City via two Stormwater Collectors, one for NE 213 Street (North Aventura Stormwater Collector), and one proposed 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. The North Aventura Stormwater Collector which runs along NE 30th Avenue to NE 213th Street will be completed in the 1997/98 fiscal year, two years ahead of schedule. This was accomplished be entering into a private-public partnership with the owners of Aventura Commons, Aventura Lakes and Gulfstream Racetrack and combining the drainage ouffall for all entities. Additional projects included provide for the installation of stormwater drainage systems that will feed into the two collectors and ongoing annual minor drainage improvements. The following projects are scheduled for the 1998/99 fiscal year: NE 185th Street and NE 28th Avenue $ 400,000 South Aventura Stormwater Collector 550,000 (Developer contribution $250,000) NE 191st Street NE 29th Avenue Minor Drainage Improvements 25,000 Budget 1998199 Page 93 POLICE OFFDUTY SERVICES FUND CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND 620 CATEGORY SUMMARY 1998199 FUND DESCRIPTION This Fund was established to account for revenues and expenditures associated withI services provided by off duty Police Officers in private customer details to the variousj bus nesses and condominium associations. ~ REVENUE PROJECTIONS CODE, CATEGORY REVENUE REVENUE, PROPOSAL APPROVAL 3100001319999 Locally Levied Taxes 0 0 0 3200001329999 Licenses & Permits 0 0 0 3300001339999 Intergovernmental Rev~ o o o 340000/349999 Charges for Services 0 357,120 357,120 357,120 3500001359999 Fines & Forfeitures 0 0 0 3600001369999 Misc. Revenues 0 0 0 380000/389999 Transfer from Funds 0 0 399900~399999 Fund Balance 0 0 0 EXPENDITURES lOOOl2999 Personal Services 0 357,120 357,120 357,120 300013999 Contractual Services 0 0 0 4000/4999 Other ChargeslSvcs 0 0 0 5000/5399 Commodities 0 0 0 540015999 Other Operating Expen 0 0 0 6000/6999 Capital Outlay o o o o Budget 1998/99 Page 94 CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND 620 1998/99 REVENUE PROJECTIONS OBJECT 3421100 Chames For Services Police Detail Billing 0 357,120 357,120 357,120 CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND 620 1998199 EXPENDITURES 5001 CO~E NO. CATEGORY RECAP 1420 2101 2401 Public Safety - 521 Extra Duty Detail 0 62,t12 310,000 310,000 310,000 FICA 0 23,715 23,715 23,715 Worker's Compensation 0 23,405 23,405 23,405 REVENUE PROJECTION RATIONALE 3421100 Police Detail Billing - Estimated amount of revenue generated by off-duty details in the City's business and residential communities, Budget 1998/99 Page 95 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 Commission 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 yea~. During this period, meetings were held with Department Directors, the City Commission and the public to insure representative input. The budget calendar that follows details the actions taken during the budget process. DATE RESPONSIBILITY ACTION REQUIRED April 9 April 23 April 23 to May 19 May 19 to June 2 July 10 July 20 September 10 September 24 City Manager Department Directors City Manager All Department Directors City Manager Finance Department City Manager City Manager City Manager City Commission City Commission City Commission 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 Commission. 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 1998/99 Page 96 September 24 October I City Clerk All Departments Tax Rate Ordinance delivered to Property Appraiser. New Budget becomes effective. BUDGETAMENDMENT The Budget Amendment Process will differ as to form depending on whether or not the original budget appropriation is exceeded as follows: Any change or amendment to the budget that will increase the original total appropriated amount can only be accomplished with the preparation of an Ordinance requiring two (2) public hearings and approval by the City Commission. Any change or amendment to ~he budget which transfers monies within a fund but does not increase the total appropriated amount can be accomplished with the preparation of a Resolution. This does not require a public hearing, however, approval by the City Commission is still necessary. 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 1998/99 Page 97 GLOSSARY ACCOUNT ACCOUNTING SYSTEM APPROPRIATION ASSESSED VALUATION BOND BONDED DEBT BUDGET BUDGETMESSAGE BUDGETARYCONTROL CAPITALPROGRAM 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 Commission. 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 1998199 Page 98 CAPITAL BUDGET CAPITAL CONSTRUCTION FUND CAPITAL PROJECT FUND CAPITAL OUTLAYS CHART OF ACCOUNTS DEBT SERVICE FUND DEBT SERVICE REQUIREMENTS DEPRECIATION ENCUMBRANCES ENTERPRISE FUND A plan of proposed capital outlays and the means of financing them for the current fiscal period. A fund established to account for bond proceeds and expenditures associated with the purchase of properties to be to be utilized for public parks, cultural center and the permanent Government Center and Police Station. A fund established to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds. Expenditures which result in the acquisition of or addition to fixed assets. The classification system used by a city to organize the accounting for various funds. A fund established to finance and account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Also called a SINKING FUND. The amounts of revenue which must be provided for a debt service fund so that all principal and interest payments can be made in full on schedule. (1) Expiration in service life of fixed assets, other than wasting assets, attributable to wear and tear through use and lapse of time, obsolescence, inadequacy, or other physical of functional cause. (2) the portion of the cost of a fixed asset charged as an expense during a particular period. Note: The cost of a fixed asset is prorated over the estimated service life of such asset and each period is charged with part of such cost so that ultimately the entire cost of the asset is charged off as an expense. In governmental accounting depreciation may be recorded in proprietary funds and trust funds where expenses, net income, and/or capital maintenance are measured. Obligations in the form of purchase orders, contracts, or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when the actual liability is set up. A fund established to finance and account for operations (1) that are financed and operated in a manner similar to private business enterprises -- where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a Budget 1998/99 Page 99 EXPENDITURES EXPENSES FISCALPERIOD FISCALYEAR FIXED ASSETS FUND FUND ACCOUNTS FUND BALANCE Budget 1998/99 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 100 GENERAL FUND GOAL GRANT INCOME INTERNALSERVlCE FUND INVENTORY ORDINANCE POLICEEDUCATION FUND POLICE OFFDUTY SERVICES FUND REVENUES 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 i~ 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. A special revenue fund used to account for revenues and expenditures associated with services provided by off duty police officers in private customer details to the various businesses and condominium associations. Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. Budget 1998199 Page 101 SPECIAL REVENUE FUND A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. 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 1998199 Page 102