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09-09-1999 CC Meeting AgendaCity Commission Arthur I. Snyder, Mayor Arthur Berger Jay R. Beskin Ken Cohen Harry Holzberg City Manager Eric M. Soroka City Clerk Teresa M. Soroka, CMC/AAE City Attorney AGENDA September 9,1999.6 PM Biscayne Medical Arts Building 21110 Biscayne Boulevard Suite 101 Aventura, Florida 33180 CALL TO ORDER/ROLL CALL PLEDGE OF ALLEGIANCE PUBLIC HEARINGS: ORDINANCES: FIRST READING: 1999/2000 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 3.13% ABOVE THE ROLLED BACK RATE COMPUTED PURSUANT TO STATE LAW, FOR THE 1999 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 COMMISSION AT THE REVIEW MEETING HELD ON JULY 20, 1999, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 1999/2000 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 BUDGET PUBLIC HEARING SEPTEMBER 23, 1999 6 P.M. This meeting is open to the public. In accordance with the Americans with Disabilities Act of 1990, all persons who are disabled and 2 CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: FROM: DATE: SUBJECT: City Commission Eric M. Soroka, C~V~nag~ Tax Rate for Fiscal Year 1999/2000 Ist Reading September 9, 1999 City Commission Meeting Agenda Item __ 2"d Reading September 23, 1999 City Commission Meeting Agenda Item Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal year 1999/2000. 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 1999/2000 UMSA rate for the County is 2.517. The City's tax rate is 3.13% above the rolled back rate as computed pursuant to State law. If you have any questions, please feel free to contact me. EMS~ca Attachment CC0798-99 ORDINANCE NO. 99- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING AND ADOPTING THE C~,,''Y OF AVENTURA AD VALOREM TAX OPERATING MILLAGE LEVY RATE AT 2.2270 MILS PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY VALUE, WHICH IS 3.13% ABOVE THE ROLLED BACK RATE COMPUTED PURSUANT TO STATE LAW, FOR THE 1999 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 1999 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 1999/2000 fiscal year budget for the various operating departments of the City and the means of financing said budgetl 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 1. 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 1999 tax year, or $2.2270 per thousand dollars of taxable Ordinance No. 99- Page 2 assessed F'roperty value. Said rate represents a 3.13% 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 pads of ordinances, resolutions or par~s 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 Ken Cohen Commissioner Harry Holzberg Ordinance No. 99-__ Page 3 Commissioner Jeffrey M. Perlow Vice Mayor Patricia Rogers-Libert 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 Ken Cohen Commissioner Harry Holzberg Commissioner Jeffrey M. Perlow Vice Mayor Patricia Rogers-Libert Mayor Arthur I. Snyder PASSED AND ADOPTED on first reading this 9th day of September, 1999. PASSED AND ADOPTED on second reading this 23rd day of September, 1999. ATTEST: ARTHUR I. SNYDER MAYOR TERESA M. SOROKA, CMC/AAE CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 3 CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM FROM: TO: City Commission DATE: September 1, 19 9 SUBJECT: 00 Operating and Capital Budget 1st Reading September 9,1999 City Commission Meeting Agenda Item;2J3 2nd Reading September 23,1999 City Commission Meeting Agenda Item ,3 r Attached for your consideration is the adopting Ordinance and budget document for the 1999/00 Operating and Capital Budget. The Ordinance format is similar to the one utilized to adopt the 1998/99 fiscal year budget document. If you have any questions, please feel free to contact me. EMS/aca Attachment CC0797 -99 ORDINANCE NO. 99- 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, 1999, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 1999/2000 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 1999/2000 Operating and Capital Improvement Program Budget, reviewed and approved by the City Commission on July 20, 1999, a copy of said budget being attached hereto and made a part hereof as specifically as if set forth at length herein, be and the same is hereby established and adoPted as the City of Aventura's final budget for the 1999/2000 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. 99- Page 2 shall be ex?ended 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 1999/2000 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 Summa~' 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. 99- 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 1999/2000 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, 1999 shall lapse at that time; and all lapsed capital outlay encumbrances shall be reappropriated in the 1999/2000 fiscal year. Section 8. Severabilit¥. 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. 99- 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 Ken Cohen Commissioner Harry Holzberg Commissioner Jeffrey M. Perlow Vice Mayor Patricia Rogers-Libert 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 Ken Cohen Commissioner Harry Holzberg Commissioner Jeffrey M. Pedow Vice Mayor Patricia Rogers-Libert Mayor Arthur I. Snyder PASSED AND ADOPTED on first reading this 9th day of September, 1999. 4 Ordinance No. 99- Page 5 PASSED AND ADOPTED on second reading this 23rd day of September, 1999. ATTEST: ARTHURI. SNYDER, MAYOR TERESA M. SOROKA, CMC/AAE CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 5 I. - -- CITY OF AVENTURA Operating and Capital Budget Fiscal Year 1999/00 OPERATING AND CAPITAL BUDGET FISCAL YEAR 1999/00 CITY OF AVENTURA CITY COMMISSION Mayor Arthur I. Snyder Vice Mayor Patricia Rogers-Libert Commissioner Arthur Berger Commissioner Jay R. Beskin Commissioner Ken Cohen Commissioner Harry Holzberg Commissioner Jeffrey M. Perlow CITY MANAGER 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. Soroka, City Clerk Thomas Ribel, Police Chief Brenda Kelley, Community Development CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 1999/00 TABLE OF CONTENTS TOPIC City Manager's Budget Message Addendum City Manager's Budget Message Organization Chart, Adopting Ordinance PAGE NO. I-XVI SUMMARY OF ALL FUNDS 1 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 4 7 14 17 23 30 32 37 47 53 60 63 POLICE EDUCA TION FUND 68 STREET MAINTENANCE FUND 70 POLICE CAPITAL OUTLA Y IMPACT FEE FUND 73 PARK DEVELOPMENT FUND 76 DEBT SERVICE FUND CAPITAL CONSTRUCTION FUND 79 83 STORMWA TER UTILITY FUND 86 POLICE OFFDUTY SERVICES FUND 91 APPENDIX 93 CITY OF AVENTURA GOVERNMENT CENTER 2999 N.E. 191 ST STREET SUITE 500 AVENTURA, FLORIDA 33180 OFFICE OF THE CITY MANAGER The Honorable Mayor and City Commission City of Aventura Aventura, Florida 33180 RE: 1999/00 Budget Message Addendum Members of the City Commission: On July 7, 1999 the City Manager's Proposed Operating and Capital Budget for all funds for the fiscal year beginning October 1, 1999 was presented to the City Commission. A Budget review meeting was held on July 20, 1999, whereby the City Commission reviewed, discussed and approved the proposed budget as presented. The document recommends a $30,386,485 Budget. Enclosed herein is the 1999/00 fiscal year budget. EMS/aca PHONE' 305-466-8910 . FAX' 305-466-891 9 CITY OF AVENTURA GOVERNMENT CENTER 2999 N.E. 191 ST STREET SUITE 500 AVENTURA, FLORIDA 33180 OFFICE OF THE CITY MANAGER The Honorable Mayor and City Commission City of Aventura Aventura, Florida 33180 RE: 1999/00 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, 1999, for your review and consideration. The City was incorporated in November of 1995. This budget document represents the fourth 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. Budaet 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: 1. Summary of all Budgeted Funds 2. General Fund 3. Police Education Fund 4. Street Maintenance Fund 5. Police Capital Outlay Impact Fee Fund 6. Park Development Fund 7. Debt Service Fund PHONE: 305-466-8910 . FAX: 305-466-8919 8. Capital Construction Fund 9. Stormwater Utility Fund 10. Police Offduty 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 performancelworkload 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. 1999/00 Budaet Priorities/Goals The following represents the pre-established priorities and goals that provided a framework for the preparation of the 1999/00 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 address community policing activities and service demand requirements. . Continue Citywide Shuttle Bus Service and expand ridership. . Provide funding to maintain newly landscaped areas and roadways acquired from private owners at a high standard. . Finalize construction and occupy the Government Center/Police Station facility. . Continue to implement and support the computer information management systems to utilize the latest technology. . Implement and fund the third year of the City's 5 Year Capital Improvement Program. . Continue projects associated with the Citywide Beautification Program. . Continue to expand recreational and cultural opportunities for all age groups. . Continue to explore alternatives to address the traffic congestion problems. 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 third 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 the Government Center and maintaining newly landscaped areas and roadways acquired from private owners/condominiums at a high standard. 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 Budaetary Funds The total proposed budget for 1999/00, including all funds, capital outlay and debt service, is $30,386,485. This is a 16.4% decrease compared to the prior year. This is primarily due to the completion of non-reoccurring capital projects. Operating expenditures total $11,696,702. Capital Outlay expenditures total $17,331,338 and Debt Service expenditures are $1,358,445. Fund Summary By Amount MilliOllS !- 2<l 5 _O.HnII _capllal Conslnlctkt. llI...rkl)ev....,....m ....... OfNlIIV a.rv1oH IDDeIltat'rvIce DatDrnwtatIIr UtIIIlV ..................ce .......- mPoaoe educatIOn 15 10 o Individual fund budget amounts are as follows: FUND PROPOSED AMOUNT General $19,055,350 Police Education 4,146 Street Maintenance 402,500 Police Impact Fee 156,574 Park Development 1,025,000 Debt Service 1,358,445 Capital Construction 7,000,000 Stormwater Utility 1,001,470 Police Offduty Services 383,000 % OF BUDGET 62.7% .1% 1.3% .5% 3.4% 4.5% 23.0% 3.3% 1.2% III Fund Summary By Percentage General 62.7% Street Maintenance 1.3% Police Eduaclion 0.1 % Police Impact Fee 0.5% Park Oe\o!Iopmenl 3.4% Debt Service 4.5% Capital Construction 23.0% Expenditures by category are as follows: Cateaorv Summarv CATEGORY Personal Services Contractual Services Other Charges & Services Commodities Other Operating Expenses Capital Outlay Debt Service TOTALS PROPOSED AMOUNT $7,159,911 2,350,500 1,754,930 268,615 162,746 17,331,338 1.358.445 $ 30,386,485 % OF BUDGET 23.6% 7.7% 5.8% 0.9% 0.5% 57.0% 4.5% 100.0% Category Summary By Percentage Capital Outlay 57.0% Other Oper. Expenses 0.5% Commodities 0.9% Other Charges & Servo 5.8% Contractual Services 7.7% Personal SeNices 23.6% Debt Services 4.5% IV The following chart shows a comparison of the department's budgets for the past two years. Total costs decreased by 16.4%. DeDartmental Budaet ComDarlson Increase 1998/99 1999/00 (Decrease ) % Chance City Commission $ 74,749 $ 74,771 $ 22 0.0% Office of the City Manager 440,021 459,142 19,121 4.3% Finance Support Services 606,076 658,565 52,488 8.7% Legal 205,000 205,000 0 0.0% City Clerk 162,776 189,290 26,514 16.3% Public Safety 5,462,936 5,945,830 482,894 8.8% Community Development 1,363,415 1,311,354 (52,061) (3.8%) Community Services 1,765,235 2,250,750 485,515 27.5% Non-Departmental 557,582 602,000 44,418 8.0% Subtotals 10,637,790 11,696,702 1,058,911 10.0% Capital Outlay 21,538,615 12,981,757 (8,556,858) (39.7%) Transfer to Funds 1,150,000 0 (1,150,000) (100%) CIP Reserve 2,730,564 4,349,581 1,819,017 59.3% Debt Service 1,460,000 1,358,445 (101,555) (7.0%) Totals $36,366,969 $30,386,485 $(5,980,485) (16.4) 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 1999/00 Fiscal Year General Fund Budget, including inter-fund transfers, are anticipated to be $21,564,892. This is an increase of $679,314 or 3.3% compared to last year. The increase is primarily associated with additional revenue realized from an expanding tax base 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 fifth year without an increase. The ad valorem millage levy for fiscal year 1999/00, will be 2.2270. This will generate $7,153,000 and will be the second lowest municipal tax rate in the County. The City experienced a 10.0% 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 $1,640,000 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 $1,386,000. City Occupational Licenses and building permits are the major sources of revenue. The amount is anticipated to be $60,000 less than last year due to a projected decrease in building permit activity. InterQovernmental Revenues - Total revenues for this category are projected to decrease by $272,500 compared to the amount budgeted for 1998/99. The 15% decrease is related to anticipated reductions associated with the amount to be reimbursed from the Florida Department of Transportation to partially fund beautification projects on Biscayne Boulevard. CharQes For Services - Revenues relating to charges for services are anticipated to be $141,600 less than the prior year's budget. This is primarily due to the elimination of revenues associated with the Interim Service Fee, which the courts have found to be unconstitutional. Fines and Forfeitures - Total revenues projected for 1999/00 are $120,000. Revenues from County court fines and code violations are included in this category. Miscellaneous Revenues - Projected revenues are anticipated to be $350,000 lower than the amount budgeted for the prior fiscal year due to non reoccurring one time payments in developer contributions for beautification projects received last fiscal year. Fund Balance - This represents under estimates of available resources, and unspent appropriations from the 1998/99 budget. This amount is anticipated to be $3,760,000. Non-Revenues - This represents transfers from the Street Maintenance Fund and Stormwater Utility Fund to the General Fund. Revenues by Source Utility Tax 18.3% Fund Balance 17.4'10 Franchi.. Fees 8.2% Charges for Services i.r/o Fines & Forfeitures 0.8 Misc. Revenues 1 A% Intergovernmental Revenues 7.0% VI Expenditures The estimated 1999/00 General Fund expenditures contained within this budget total $21,564,892 and are balanced with the projected revenues. Total expenditures are $679,314 or 3.3% more than the 1998/99 fiscal year amount. The operating expenditures have increased by $1,033,031 or 10.1% compared to the prior year. CATEGORY SUMMARY Increase % CATEGORY 1998/99 1999/00 (Decrease) Change Personal Services $6,250,852 $6,776,911 $526,058 8.4% Contractual Services 2,035,520 2,350,500 314,980 15.5% Other Charges & Svcs. 1,591,947 1,754,930 162,983 10.2% Commodities 233,315 268,615 35,300 15.1% Other Operating Expenses 164,890 158,600 (6,290) (3.8%) Total Operating Expenditures $10,276,524 $11,309,556 1,033,0310 10.1% Capital Outlay 10,404,053 8,896,891 (1,507,162) (14.5%) Transfer to Funds 205,000 1,358,4450 1,153,445) 562.7% Total Expenditures $20,885,577 $21,564,892 $679,314 3.3% Personal Services Personal Services expenditures for all employees have been budgeted to reflect a 3% cost of living adjustment and a performancelbonus amount that averages 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 salary increases for police officers will be subject to a Collective Bargaining Agreement for the first time, which is currently being negotiated. The total number of employees is 138, compared to the figure of 129 budgeted in the 1998/99 fiscal year. A total of 9 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 Crime Prevention Officer, Crime Analyst, Dispatcher (which are partially funded from a $50,000 Federal grant), Record Supervisor and Administrative Assistant to address growing needs of the Police Department and enhance services provided to the community. A total of 88 positions are included. Of that number, 61 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 Security Guard, Maintenance Worker I and Maintenance Worker I PIT positions to meet the operational needs of the new Government Center scheduled to open in August 1999. A Park Attendant position was added to meet the operating and service demands at Founders Park. VII Operatina Expenses The expenditures for contractual services are budgeted at $2,350,500 or 10.9% of the General Fund budget. This is $314,980 more than the prior year. This can be attributed to the increased costs associated with maintaining newly landscaped areas and roadways acquired from private owners at a higher standard. Expenditures for other charges and services are budgeted at $1,754,930, which represents 8.4% of the total budget. This category increased by $162,983. This can be attributed to costs associated with the opening of new Government Center, imaging and the retention of building plans records. Expenditures for commodities are budgeted at $268,615, which represents 1.3% of the total budget. Total costs associated with other operating expenses are budgeted at $158,600, which represents .7% of the total budget. Capital Outlav This budget marks the third year of the implementation of the City's five year Capital Improvement Program. The CIP defines a long term plan of proposed capital expenditures to address infrastructure needs long neglected by the County and the maintenance of a desirable high quality of life. Major emphasis was placed on beautification and landscape projects, road and safety improvements, and the purchase of additional park open/space property. A total of $8,896,891, including a $4,596,708 reserve, has been budgeted in the General Fund for Capital Outlay. Major capital outlay items, which are included in the General fund, are as follows: . Beautification Projects . Park/Open Space Land Purchase . Government Center . Street Lighting Improvements . Founders Park Enhancements . Waterways Lighting Improvements . Equipment . Computer equipment . Bus Shelters/Bench Replacement . Walkways/Sidewalks $1,150,000 1,000,000 980,000 300,000 231,000 170,000 158,983 150,200 130,000 30,000 Expansion of Services The budget includes funds to expand City provided services as follows: . Security and Safety of Residents - Police Services - Added Crime Prevention Officer, Crime Analyst, Dispatcher, Record Supervisor and Administrative Assistant to address growing needs of the Police Department and enhance services provided to the community. Additional cost -$170,000 . Maintain Newly Landscaped Areas and Roadways Acquired from Private Owners/Condominiums at a High Standard. Additional cost - $480,000. VIII . Open and Operate New Government Center - Funds have been included to address personnel and operating costs for a 3 month period. Additional cost - $75,000. SUMMARY OF EXPENDITURES BY DEPARTMENT GENERAL FUND Increase 1998/99 1999/00 (Decrease) %ChanQe GENERAL GOVERNMENT City Commission $ 74,749 $ 74,771 $(22) 0.0% Office of the City Manager 440,021 459,142 19,121 4.3% Finance Support Services 606,076 658,565 52,488 8.7% Legal 205,000 205,000 0 0.0% City Clerk 162.776 189.290 26.514 16.3% Total Gen. Gov't $1,488,622 $1,586,768 $98,145 6.6% PUBLIC SAFETY Police $5,101,670 $5,558,684 457,014 9.0% Comm. Development 1.363.415 1.311 ,354 (52.061) (3.8%) Total Public Safety $6,465,085 $6,870,038 404,953 6.3% COMMUNITY SERVICES Total Community Services $1,765,235 $2,250,750 485,515 27.5% OTHER NON-DEPARTMENTAL Non-Departmental $557,582 $602,000 44,418 8.0% Transfer to Funds 205,000 1,358,445 1,153,445 562.7% Capital Outlay 10,404.053 8.896.891 (1 ,507.162) (14.5%) Total other Non-Dept. $11,166,635 $10,857,336 ($309,299) (2.8%) TOTAL $20,885,577 $21,564,892 ($679,314) 3.3% Police 25.8% community Developnallt '.1% Non-Departrnant8I 2. CapitalOUtt.,. 41.3% IX Police Education Fund This Fund is used to account for revenues and expenditures associated with the two dollars ($2.00) the City receives from each paid traffic citation, which, by state statute, must be used to further the education of the City's Police Officers. A total of $4,146 is anticipated in revenue for 1999/00. 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 $402,000 for 1999/00. This includes restricted State Revenue Sharing funds and gas tax proceeds. This represents an increase of $30,000 when compared to 1998/99. Police Capital Outlav 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 1999/00 is $156,574. 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 1999/00 is $1,025,000. This amount will assist in funding of the acquisition of 2 acres south of the Huber Tract for open space recreational purposes or a cultural center. Debt Service Fund x This fund was established to account for revenues transferred from the General Fund and debt service payment expenditures associated with the long term financing for the purchase of properties to be utilized for public parks, and the permanent Government Center and Police Station and the construction of the Government Center and Police Station. The proposed budget for 1999/00 is $1,358,445. Capital Construction Fund This fund was established to account for loan proceeds and expenditures associated with the 1999 Loan Program to construct the Government Center and Police Station. The proposed budget for 1999/00 is $7,000,000 to complete the construction started in the 1998/99 fiscal year. Stonnwater 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 and repay funds loaned to this fund in prior fiscal years. This amounts to $748,597. Capital improvements to the drainage system will be funded directly from the Stormwater Utility Fund in the amount of $25,000. A reserve account to assist in funding future projects was established in the amount of $253,873. Revenues are projected to be $1,001470 for 1999/00. It is recommended that the current rate of $2.50/ERU be maintained. 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 1999/00 is anticipated to be $383,000. Summarv I am pleased to submit the detailed budget contained herein for Fiscal Year 1999/00. The budget reaffirms the City Commission's commitment to developing a strong financial base for the City while maintaining the second lowest tax rate in Miami-Dade County. Overall, the proposed budget maintains the quality and level of services currently provided to the community. However, increases in services to the community from the opening of the Government Center to enhance police services are also included in the budget. This budget document and its related policies represents our continued commitment to excellence and to our residents. XI Some of the major points emphasized, in the proposed budget, are as follows: . For the fifth year, no property tax increase. Adopts 1995 County UMSA millage rate of 2.2270. . Added Crime Prevention Officer, Crime Analyst, Dispatcher, Record Supervisor and Administrative Assistant to address growing needs of the Police Department and enhance services provided to the community. A total of 88 positions are included. Of that number, 61 are sworn officers. . Includes funding to continue the Citywide shuttle bus public transportation service without imposing a fare. . Provides for $12,482,757 worth of capital improvements and $4,849,581 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 Security Guard, Maintenance Worker I and Maintenance Worker I PfT positions to meet the operational needs of the new Government Center scheduled to open in August 2000. . Continues contracting most maintenance functions, engineering and inspection services to the private sector. . Funding in the amount of $401,000 has been budgeted for improvements to Waterways Park and Founders Park. . Special Events such as July 4th, Founders Day, Veterans Day, Arbor Day, as well as cultural programs and recreational activities are included. . Includes $1,610,000 for beautification and community enhancement projects including landscaping, lighting improvements, road improvements, bus benches/shelters and to address safety concerns. . Funds are provided to acquire an additional 2 acre site south of the Huber Tract on the intracoastal for the proposed cultural center and/or open space recreational purposes. . Provides funding for increased costs associated with maintaining newly landscaped areas and acquired roadways. . Funds police equipment needs from laptop computers to new police vehicles in the amount of $273,000. XII . Utilizes grants, FOOT contributions and police impact fees to fund $1,488,000 of the budget. 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, 1999 to review in detail, the proposed budget document. 7" ,"bmltted, Eric M. So oka City Mana er EMS/aca XIII Tax Rate Comparison The City of Aventura'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 for the 1999/00 fiscal year by each city. i~.~~!!! Millllge Pinecrest 2.1000 Aventura 2.2270 Sunnv Isles 2.3030 UMSA 2.5170 Sal Harbour 3.2700 Sweetwater 3.5316 Kev Siscavne 3.6060 VifQinia Gardens 3.8430 Bav Harbor Island 4.6537 North Bav Village 5.4550 Coral Gables 5.5000 Surfside 5.6030 South Miami 6.5900 Hialeah Gardens 7.3200 Hialeah 7.4810 El Portal 7.7000 Florida City 7.9000 Medlev 7.9230 Miami Springs 8.2980 North Miami Beach 8.4035 West Miami 8.4950 Homestead 8.5000 Golden Beach 8.5900 Biscavne Park 8.9000 Miami Shores 8.9692 North Miami 9.0380 Islandia 9.2263 Miami Beach 9.6530 Opa Locka 9.8000 Indian Creek 9.9600 Miami 11.9000 Updated September 1, 1999 to reflect the proposed rates for the 1999/00 fiscal year. XIV Where Your Tax Dollars Go City of Aventura 9.6% School Board 43.8% So. Florida Water Man. 2.6% Everglades Project 0.4% Metro Dade 43.4% xv Organization Chart CITY OF A VENTURA Residents City Commission City Attomey City Clerk ~, ~., , ,~:,:: :;jWJ::J1F m5:::;;;;E'::: Legal Services Administr tion Budget P eparation Custome Service Capital P ojects Minutes Records Retention Clerical Support [--. l I Public Safety Community Finance/ Support Community Development Services Services '7 Department Department Department Department '" Police Planning Finance/Accounting Community Facilities Patrol Zoning Purchasing Parks/Beautification Community Relations Building Inspections Risk Management ROWlMedian Main!. Criminal investigations Code Enforcement Information Management Public Works Traffic Enforcement Economic Development Personnel Mass Transit Emergency Preparedness Occupational Licenses Special Events Recreation/Cultural XVI ORDINANCE NO. 99. 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, 1999, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 199912000 FISCAL YEAR, PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABUSHED BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE DATE. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOllOWS: Section 1. The tentative 199912000 Operating and Capital Improvement Program Budget, reviewed and approved by the City Commission on July 20, 1999, a copy of said budget being attached hereto and made a part hereof as specifically as if set forth at length herein, be and the same is hereby established and adopted as the City of Aventura's final budget for the 199912000 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. Exoenditure of Funds APpropriated in the Budaet 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. 99-_ 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. Budaetarv Control. The 1999/2000 Operating and Capital Outlay Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to each department for operating and capital expenses may not be increased or decreased without specific authorization by a duly-enacted Resolution affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. Section 4. Personnel Authorization. The "Personnel Allocation Summary" included within each department budget enumerates all authorized budgeted positions for appointment by the City Manager. All personnel filling said authorized positions shall be paid pursuant to the City's Personnel Policies. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be sho'M1 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. 99-_ 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 1999/2000 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, 1999 shall lapse at that time; and all lapsed capital outlay encumbrances shall be reappropriated in the 199912000 fiscal year. Section 8. Severabilitv. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall 3 Ordinance No. 99-_ 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 Ken Cohen Commissioner Harry Holzberg Commissioner Jeffrey M. Perlow Vice Mayor Patricia Rogers-Libert 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 Ken Cohen Commissioner Harry Holzberg Commissioner Jeffrey M. Perlow Vice Mayor Patricia Rogers-Libert Mayor Arthur I. Snyder PASSED AND ADOPTED on first reading this 9th day of September, 1999. 4 Ordinance No. 99-_ Page 5 PAS:ED AND ADOPTED on second reading this 23'd day of September, 1999. ARTHURI.SNYDER,MAYOR ATTEST: TERESA M. SOROKA, CMC/AAE CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 5 SUMMARY OF ALL FUNDS CITY OF AVENTUF.A SUMMARY OF ALL FUNDS 1999/00 OPERATING & CAPITAL OUTLAY REVENUE PROJECTIONS ,_ 198711I ,_ ,....... - ACT1IAL ACT1IAI. APPRO\IED CITY MANAQER COMMISSION FUI\1O RE\IENlII! REVENUE BUl)GE't . PROPOSo\L APPROVAL 001 General Fund $ 15,228,834 $ 21,216,691 $ 20,885,5n $ 21,564,892 $ 21,564,892 110 Police Education Fund 1,078 1,000 4,146 4,146 4,146 120 Street Maintenance Fund 375,159 341,000 372,000 402,500 402,500 140 Police Impact Fee Fund 0 165,375 235,150 156,574 156,574 170 Park Development Fund 0 700,000 1,634,807 1,025,000 1,025,000 230 Debt Service Fund 0 301,200 1,460,000 1,358,445 1,358,445 320 Capital Construction Fund 0 3,217,630 10,500,000 7,000,000 7,000,000 410 Stormwater Utility Fund 0 1,910,798 1,662,089 1,001,470 1,001,470 620 Police Offduty Services Fu 0 0 357,120 383,000 383,000 SUBTOTAL REVENUES 15,605,071 27,853,694 37,110,889 32,896,027 32,896,027 Interfund Eliminations (375,159) (1,617,204) (743,920) (2,509,642) (2,509,642) ."."",.. ~,i~..~ .."....,-,_.-.. TOTAL REVENUES $ W~Mn $ $ ~~;.;.: '$ . ':iil,:III$.4Il$ $.. :':3Q;_;485' EXPENDITURES 18M/f7 '.711I ~ - 19l111l1O ACT1IAI. ACT1IAL APPROVED CITY MANAGER COMMISSION DEPARTMENT BUDGET PROPOSAL APPROVAL Operating Expenditures: City Commission $ 72,976 $ 75,474 $ 74,749 $ 74,n1 $ 74,n1 Office of the City Manager 362,294 420,409 440,021 459,142 459,142 Finance Support Services 377,073 558,441 606,076 658,585 658,585 Legal 198,307 195,270 205,000 205,000 205,000 City Clerk 112,326 1.,814 162,776 189,290 189,290 Public Safety 3,171,513 4,141,223 5,462,936 5,945,830 5,945,830 Community Development 1,145,364 2,016,169 1,363,415 1,311,364 1,311,364 Community Services 1,589,624 1,468,850 1,765,235 2,250,750 2,250,750 Non - Departmental 465,191 486,884 557,582 602,000 602,000 ~OT;I,l. $ M~,~ $ .,!;lf~:l4$ 1Cl,~,7$ll $ 11,696,7~Z $ 1M$6,7~ Final Budget 1999/00 Page 1 Capital Outlay Ci~ Commission $ $ $ $. $ Office of the City Manager 2.671 7.617 4.000 4.000 Finance Support Services 277,445 141,840 98,416 33.700 Legal 0 0 0 0 City Clerk 19,898 0 4,000 4,000 Public Safety 1,427,885 562,160 374,482 391,557 Community Development 68,638 6,359 1,000 30,000 Community Services 151,402 4,018,651 10,556,717 4.038,500 Non - Departmental 239,752 2,848,391 10,500,000 7,980.000 CIP Reserve 0 0 2,730,564 4,849.581 4,000 33.700 o 4.000 391.557 30.000 4,038.500 7,980.000 4,849.581 .. '<$~.1.1.$IW$t.~~i~$~,:l,$$,n~i.1t,~~iM~nJtr,~~,~ "",',.;.;.>,'. .S08tcitAt:Y........... Non - Departmental: Transfer To Funds Debt Service $ $ $ $ 206,304 1,460,000 1,358,445 1.358.445 o ....',.,.-'.,'..,.-'.....-'.-.,.,-.'.... ..... -'-'-'--",'--'-'-'-' ~~tQt#< <$ ", $ ',','-','-'-',','-'-',' ........... $)~~~)A.~.@$n\~;~~.~f <~.~,~ -e,_",",:,:>:",:,:>:",:,:>:",:,,,.;-:',-,-;-.>> ......... :>:-:-::_':-::>:-:::::-::>:-:-:-: .",.::.:.;.;,.;. $~~~t~~~\>' '$.~,~:Zi~~$1:i';~~~l ~,~i~$ ....."..". .."..". ',','-',"---,',-,-,-.-. :::::::@;~H :$U ::~;*;~:: Final BudgeI1999/00 Page 2 CITY OF AVENTURA SUMMARY OF ALL FUNDS 1999/00 OPERATING & CAPITAL OUTLAY ~.' .:: , .... - .... C' -:", ;,':': : ::!j~;,2:t : -,\;. , ,18IMl' ~~. .,.. . '};- 1000/2999 Personal Services $ 2,871,854 $ 300013999 Contractual Services 3,385,211 400014999 Other ChargeslSvcs 964,982 500015399 Commodities 194,698 540015999 Other Operating Expenses 76,913 .:,-,-,-,,-.:.:.>:,-,-,,-,.-.,-:.:.,.:,-,-.',-,'-'-,.-.,,',-,-. ...... ---.... --.--.....--. totAL oPEAATING EXPENSES 600016999 Capital Outlay 700017999 Debt Service 800018999 Transfer To Funds . .. ' - . -' , , - ",.., - , . - .. .. . ... ,... -.... .., - .. - .. .. - .. ' - ' : . 'l'of4~""~Pt~$ ,,'4_;',~, ,\tallih. 1IliiIOD . "", ~':.' f'<;,COOT!JlIION , ,"t',.' ;.)~/ iltllUwAL '."),,'", '.>1\-i ,-i":fJ,,'<;"i: -:' 5,651,241 $ 2,515,216 1,466,431 211,673 96,302 6,607,972 $ 7,159,911 $ 7,159,911 2,035,520 2,350,500 2,350,500 1,591,947 1,754,930 1,754,930 233,315 268,615 268,615 169,036 162,746 162,746 . $ 7.493,658 $ 9,94ll.864 $ 10,&37,790 $ . 11,6911,7l>2.$ 1U911,m $ 2,187,691 $ o o '$ 9.Glll,~$$ 9,025,024 $ 24,269,179 $ 2(}6,304 1,460,000 o ........... 1~,l~'9(S ~,.,~.$ 17,331,338 $ 1,358,445 .. .--....,....,.'.... 30,385,485 $ 17,331,338 1,358,445 ~;.j. COMPARATIVE PERSONNEL SUMMARY City Commission Office of the City Manager Finance Support Services Legal City Clerk Public Safety Community Development Community Services 1996/97 7 4 7 o 2 61 10 5 1997/98 7 5 8 o 2 72 11 7 1998/99 7 5 8 o 2 83 11 13 1999/00 7 5 8 o 2 88 11 17 Final Budget 1999/00 Page 3 GENERAL FUND CITY OF AVENTURA GENERAL FUND - 001 SUMMARY OF BUDGET 1999/00 OPERATING & CAPITAL OUTLAY "'~.' rUND__........ The General Fund is used to account for resources and expenditures that are available for the general operations of city government functions. x;.:';. ;~r "'1, ;,l<-~it ',!;';};';:,:,i' --e-:;; eA"rHOtlV 'ii >:,.. ,',,'.',-, , ;:;'.;;,'?fft" ",- Current Revenues Transfers Carryover TOTAL REVENUES REVENUE PROJECTIONS 1~' 1l11l'1!1l ACTUAL ACTUAL, . REVENUE REVENUE $ 11,967,481 $ 354,353 15,020,777 $ 581,500 5,614,414 21.216.581 $ -, ',. ;"..,"i' "~' 1allii.., ' 188lNl1O A1'P~ cm,lWIilBER !lUDGIlt'c '"PRCfIQ8Al' 15,121,896 $ 538,920 5,224,761 .",,,_.'. ZlI,~,!i'V'i 16,653,796 $ 1,151,096 3,760,000 'li~"g2 $ 1_ COMMISSION APPROVAl 16,653,796 1,151,096 3,760,000 21~.582 'r. ;.: ..':of~~:~ ' 'w.~'" J ,';,\ ". . .-/t\-; >', ':.;r/ic $ 2,907,000 15.228.834 ' $ ,.... , " 188lNl1O ,...,:<.,...::.../'..",.... ..' .uj,ao_:cmlll\Nl\G&ft 8I11Gin i' ' c PROPout, ,_ OC...'ION ~Al Operating Expenditures: City Commission $ Office of the City Manager Finance Support Services Legal City Clerk Pu bllc Safety Community Development Community Services Non - Departmental EXPENDITURES ,.... 1_ ACTUAL .-ACTl/M. 72,976 $ 75,474 $ 74,749 $ 74,771 $ 74,771 362,_ 420,409 440,021 459,142 459,142 377,073 558,441 606,076 658,585 658,565 198,307 195,270 205,000 205,000 205,000 112,326 199,814 162,776 189,290 189,290 3,170,513 4,141,223 5,101,670 5,558.684 5,558,684 1,145,354 2,016,169 1,363,415 1,311,354 1,311,354 1,589,624 1,468,850 1,765,235 2,250,750 2,250,750 465,191 486,684 557,582 602,000 602,000 SUBTOTAt. Final Budgel1999/00 $ ,-,",-"',", 7,,49:1,658 $ 9,562,334 $ 10,27\1,524 $ 11,3Q9,556 $ 11,309,556 Page 4 Capital Outlay City Commission 0 0 0 0 0 Office of the City Manager 2,671 7,617 4,000 4,000 4,000 Finance Support Services 2n,445 141,640 96,416 33,700 33,700 Legal 0 0 0 0 0 City Clerk 19,898 0 4,000 4,000 4,000 Public Safety 1,427,885 427,049 199,488 234,983 234,983 Community Development 68,638 6,359 1,000 30,000 30,000 Community Services 151,402 3,334,097 7,523,857 3,013,500 3,013,500 Non - Departmental 239,752 400,868 0 980,000 980,000 CIP Reserve 0 0 2,573,292 4,596,708 4,596,708 .-,-,-.,;,:,:-:,:,>:,:,:,;,:,:",:,:::"'; SuatOTAL.. .. .. ......... .$> Ht1~f,l;~1fn+>~'r,~($H1~:~;d~ $.~~ll!Il~i..~,89f Transfer to Funds o 1,391,704 205,000 1,358,445 1,358,445 QiolA~P'l"4tA~> .. .<i~~~>~~JLj~~~,Il'iI!l$~;~.~ffi~~>~i1~~$21.~,ll!I2 Final Budget 1999/00 Page 5 ~#~;'~;^ AI~,~~f? 310000I319999 locally levied Taxes 3200001329999 Licenses & Permits 330000I339999 Intergovernmental Rev. 340000I349999 Charges for Services 35OOOO13S9999 Fines & Forfeitures 360000/369999 Misc. Revenues 380000/389999 Transfer from Funds 3999001399999 Fund Balance - "",.'--...._;.-.c.;-;"._'...__.,-'" . .,':':..,-'.---,.....,-,.._....-.--.-....,.,..'-'...,-:-,.,.::":,' TOTAl AVAILABlE GENERAL FUND '::~i' 'f-' 0881' i::;r J:, '~':'" cCMl' 100012999 300013999 400014999 500015399 540015999 ',',"', CITY OF AVENTURA GENeRAL FUND - 001 CATEGORY SUMMARY 1999/00 REVENUE PROJECTIONS ,.,..". ',' 1iIIMI "...,. S; t:~,~1::~==' i;:'J~i;Z~'~. '~'RI!MI!MIli!. ... ,.-'.,'....".. ".' ','''> 9,085,68S 10,357,850 10,724,000 13,076,000 1,368,022 2,373,757 1,446,000 1,386,000 1,030,154 1,164,596 1,784,896 1,512,396 122,016 147,692 396,000 254,400 29,7S7 126,232 116,000 120,000 331,847 850,651 655,000 305,000 354,353 581,500 S38,920 l,lSl,096 2,907,000 5,614,414 S,224,761 3,760,000 '1M11UO ~""'lIION /lPPfIDIAJ. 13,076,000 1,386,000 1,512,396 254,400 120,000 305,000 1,151,096 3,760,000 11 15,228.834 ,* '21,216;691 11 20,885.577$ 21.564.892 $ 21.564,692 ;";;;;(i'i,'f 9; V F,YX-1i\,":, ::~ .{., Personal Services Contractual Services Other ChargeslSvcs Commodities Other Operating Expensel TOTAL OPERATING EXPENSI!S 600016999 8000/8999 Capital Outlay Transfer To Funds ."....--,.-.-..-'-,-.-,. TOTALWENDllUllfiS EXPENDITURES 1t111ll8f ..', . .."...., 'AcTuAL .~ ..... ,... ':,_,._:,:.,-.::: _ ,1;,. ~.j!blJ.'cm~i .~_l J?~ 1MIIUO .....ION .!ti:'APPRovAJ. 6,776,911 2,350,500 1,754,930 268,615 158,600 $ 7,493,656 S 9,S82,334 $ 10,27&,524 S 11>30~56 S 11~9,5S8 Page 6 S 8,896,891 1.358,445 11 li,691~9 $ 15.271.869 11 20,885,577 $ 21.564.892 ' * 21.564.692 ',,, 2,871,854 3,385,211 964,982 194,698 76,913 S,272,712 2,515,216 1,466,431 211,673 96,302 6,250,852 2,03S,S20 1,591,947 233,315 164,890 6,776,911 2,350,500 1,754,930 268,615 158,600 Final Budget 1999/00 S 2,187,691 o $4,317,831 1,391,704 $ 10,404,053 205,000 $ 8,896,891 1,358,445 ~// "q, ~Qry~jE-;~e~ REVENUE ESTIMATES CITY OF AVENTURA GENERAL FUJilD - 001 REVENUE PRO.JECTIO,,"S 1999/00 , 'lIlMII9T "~\ : I.'~i: " , . ACTU~''': \~ ....11..." :::';~':j';~) :;"..~~_---_,{:fi.'fiS'fti;J;~?Y~L;:_~~~":";;;~~::_!::~f_ LocallY Levied Taxes 3111000 Ad Valorem Taxes-Current $ 5,561,028 $ 5,823,304 $ 6,550,000 $ 7,153,000 $ 7,153,000 3112000 Ad Valorem Taxes-Delinquent 7,572 18,385 10,000 7,000 7,000 3131000 Franchise Fee--Electric 0 803,204 1,600,000 1,640,000 1,640,000 3132000 Franchise Fee-Telephone 53,153 73,266 65,000 75,000 75,000 3134000 Franchise Fee-Gas 22,463 35,S09 30,000 30,000 30,000 3135DDD Franchise Fee-CATY 35,388 31,083 45,000 SO,OOO SO,OOO 3137100 Franchise Fee-Sanitation 146,833 179,992 160,000 170,000 170,000 3138000 Franchise Fee-Towing 1,185 6,465 12,000 12,000 12,000 3141000 utility Tax.Electric 2,209,073 2,162,563 1,037,000 2,700,000 2,700,000 3142200 Utility Tax-Telecommunications 638,002 755,089 745,000 755,000 755,000 3143000 Utility Tax-Water 355,962 400,571 4OD,000 412,000 412,000 3144DDD Utility Tax-Gas 55,026 68,439 70,000 72,000 72,000 ""'-",-,-""""--"----"""------"'" , . , . - - - -,-, -. - - - - - - -,,- - . . , , . - - - - - - - - - - - '-',','-'-' SUBTOTAL '$ . $,~8$,illl~.Jj~3ili..licl..$1Q''/'2.I,~$'" 13,01Ml1ll $ 13,O~,O!>> 3211000 3221000 3291000 3312200 33124SO 3312910 33479SO 3351100 3351200 3351 SOD 3351800 33549211 3374DDD 33n1 DO 3382000 Licenses & Permits City Occupational Licenses Building Penn its Engineering Permits SUBTOTAL Interaovernmental Revenues COPS Foderal Grant Federal Grants FEMA State Grants- Camp Plan Cigarette Tax State Revenue Sharing Alcoholic Beverage License Half Cent Salos Tax Fuel Tax Refund FOOT Safe Neighborhood Par1<s County Occupational Licenses SUBTOTAL Final Budget 1999/00 $ 432,000 $ 538,781 $ 539,000 $ 558,000 $ 558,000 934,384 1,806,123 904,000 813,000 813,000 1,638 28,853 3,000 15,000 15,000 1;_1l~~ ... --------- $ $ Z,.:I1:!;'1'1I1$ l.~;~ $ 1,*,llOO $ l._llOO $ 75,000 $ 125,000 $ 125,000 7,396 7,396 7,396 7,396 7,396 0 40,000 40,000 40,000 40,000 19,704 21,270 18,SOD 20,000 20,000 1SO,408 172,246 155,000 175,000 175,000 0 1,060 10,000 10,000 10,000 846,666 903,714 884,000 915,000 915,000 109 0 565,000 200,000 200,000 5,871 18,908 3O,ODD 20,000 20,000 $ 1,o3Mi;o!. $ 1,164,$1 $ 1;~j~. $ 1,1l1~;~>$ 1,&1~,39$ Page 7 3413000 3419000 3421200 3421300 3425000 3471000 3472000 3491000 3499000 3511000 3541000 3611000 3661000 3662000 3699000 3999000 3611041 3611012 Charaes For Services Certificate of Use Fees Election Filing Fees Alann Pennit Fees Polit;e Services Agreement Development Review Fees RecJCultural Events Parks & Recreation fees Interim Services Fee Other Charges For Service SUBTOTAL Fines & Forfeitures County Court Fines Code Violation Fines SUBTOTAL Misc. Revenues Interest Earnings Developer Contributions/Streets Cable TV Franchise Misc. Revenues SUBTOTAL Non-Revenue Carryover Transfers From Stonnwater Fund Transfers From Street MainL Fund SUBTOTAL Total Available General Fund Fina' Budget 1999/00 0 5,740 3,000 0 0 0 0 0 0 176,000 . $ 96,661 $ 88,478 $ 30,000 $ 23,347 53,361 35,000 0 0 150,000 1,808 113 2,000 3,000 3,000 180,400 180,400 30,000 $ 30,000 35,000 35,000 4,000 4,000 2,000 2,000 $)#i~j(~'1ilroAAtJ.~,~lH~:..J))ili~ $ 24,582 $ 5,175 $ i~;W.AAf. 116,969 $ 9,263 #ti##J 112,000 $ 4,000 115,000 $ 5,000 115,000 5,000 '-"-,---,','-""" ~"';~$Hi.M:~j..1?,li,@. $ 279,893 $ _,256 $ 230,000 $ 226,000 400,000 65,000 95,395 25,000 51,954 280,000 $ 25,000 280,000 25,000 .....,."..:.:...... "--,'-"," "'.',-.;,-<.>:.,,". ",',"-'-"-'-" $ H);l.1,#f$)~~,~((~;~$in~;~$~Ilii;iJ()~ $ 2,907,000 $ o 354,353 5,614,414 $ 5,224,761 $ 240,500 166,920 341,000 372,000 $~;~ti~A~1iS,1~~~t$~:f6~;~f 3,760,000 $ 748,596 402,500 +.~j.~$ 3,760,000 748,596 402,500 ~,~11;Q~ $n1~,2~~i$~i~W,.{'.J21i..~:mi$.. ..nji:~;ijf.J.. ..~,~,6~ Page 8 REVENUE PROJ~TION RATIONALE LOCALLY LEVIED TAXES 3111000 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 $3,380,898,052. The 1995/96 fiscal year Unincorporated Municipal Services Area (UMSA) millage was 2.2270. The City's 1996/97 to 1998/99 budgets adopted that same rate without increase. The 1999/00 budget again adopts a millage rate of 2.2270, the fifth year without an increase. By contrast, the County adopted a rate of 2.2770 for UMSA in 1996/97, 2.6830 in 1997/98, 2.5170 in 1998/99 and has proposed a rate of 2.5170 mills for the 1999/00 fiscal year. 3112000 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. 3131000 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 area now incorporated as 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. The amount projected is based on an assumed growth rate of 2.5%. 3132000 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%. 3134000 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. 3135000 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 charges 3% in incorporated areas; cities are free to charge 2% of gross revenues. The amount projected is based on estimates based on the three Franchise Agreements entered into by the City. Final Budget 1999/00 Page 9 3137100 Franchise Fee-Sanitation - The City issues solid waste franchises to the private sector for all areas of the City. In addition a fee of 10% was adopted for the private 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%. 3138000 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. 3141000 Utilitv 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 three years plus a growth rate of 3%. 3142000 Utilitv 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 three years plus a growth rate of 3%. 3143000 Utilitv 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 three fiscal years plus a growth rate of 3%. 3144000 Utilitv 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 9!ll Occupational Licenses -Pursuant to Chapter 205, Florida Statutes, the City has adopted an ordinance imposing an occupational license tax for the privilege of engaging in or managing any business, profession or occupation within the City. The amount budgeted is based on actual collections in the 1998/99 fiscal years and assumes a 3.5% growth rate. Final Budget 1999/00 Page 10 3221000 BuildinQ Permits - Permits must be issued to any individual or business who performs construction work within the corporate limits 0' 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 $91,000 from the 1998/99 levels. 3291000 EnQineerinQ 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 1998/99 fiscal year and expectations for next year. INTERGOVERNMENTAL REVENUES 3312200 COPS Federal Grant - Federal grant funds provided the Police Department for 3 Police Officer positions and 2 staff pcsitions. The Program reimburses $25,000 for each employee. 3347950 State Grant - Grant to cover a portion of preparing the City's Land Development Regulations. 3351100 Ciaarette 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 three fiscal years and assumes a 3.5% growth rate. 3351200 State Revenue SharinQ - 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 current fiscal year and a 3.5% growth rate. 3351500 Alcoholic BeveraQe Licenses -Various alcoholic beverage license taxes are levied on manufacturers, distributors, vendors, and sales agents of alcoholic beverages 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. 3351800 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. 3382000 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. Final Budget 1999/00 Page 11 CHARGES FOR SERVICES 3425000 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 1998/99 levels. 3471000 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. 3472000 Parks & Recreation Fees - This includes non-resident fees for entering the park and user fees associated with the various programs at Founders Park. 3421300 Police Services Aareement - 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. 3490000 Other Charaes for Services - Charges for services not otherwise classified. FINES & FORFEITURES 3511000 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 and a 3% increase. 3541000 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. MISC. REVENUES 3611000 Interest Earninas - 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. 3699000 Miscellaneous Revenues - Any other revenues not otherwise classified. NON - REVENUE 3999000 Carrvover -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. Final Budgel1999fOO Page 12 3811041 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. 3811012 Transfer from Street Maint. Fund - This represents reimbursement to the General Fund to cover administrative and operating expenses relating to the Street Maintenance functions. Final Budget 1999100 Page 13 CITY COMMISSION CITY OF AVENTURA CITY COMMISSION 1999/00 DEPARTMeNT ~ 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. 1.... 1lIiMa Al:mIAI. .~, ':', """j\2-'ft;::)j~~{^'?'h:<;:" 1_ .~, ,,' 1IUIlOIIt': 1ll1MlO ClT'f~G~ 1_ COIUIISSION ,..APPROVAL ""i",,' 1 000/2999 Personal Services $ 27,989 $ 28,154 $ 28,149 $ 28,171 $ 28,171 3000/3999 Contractual Services 4000/4999 Other Charges & Services 24,369 24,571 24,500 24,500 24,500 5000/5399 Commodities 5,233 5,199 4,BOO 4,BOO 4,BOO 5400/5499 Othl!~Op~~ti~~.,E:~penses 15,385 17,549 17,500 17,500 17,500 T~I~@~~~ $ 1~,~# $ 1$;...t4 $ 1'+.t4~ $ 74;711 .$ 74,'/71 Position No PERSONNEL ALLOCAl'lONSUMMMY Position Title 1996/97 1999/00 0301 0401 0402 0403 0404 0405 0406 1997/98 1998/99 Mayor Commissioner Commissioner Commissioner Commissioner Commissioner Commissioner 1 1 1 1 1 1 1 1 1 1 Total 7 7 7 7 Fina' Budgel1GGG/00 Page 14 CITY OF AVENTURA CITY COMMISSION 1999100 BUDGETARY ACCOUNT SUMMARY 001-0101-511 PERSONAL SERVICES 1210 2101 2401 Commission Salaries $ 26,000 $ 1,989 o 26,000 $ 1,989 165 . . . , . .' ;. - . - , - . ' . . L~;~~f t 26,000 $ 2,001 148 "'-,"',""'" ......#il~~J.. FICA Worker's Compensation ..............,------.--. .."........,.-.- ......... ....- ... .... -'-'-""-" ... ........ ------ H$W;t<i~> . .'. ._.-C_;'."';_,'.'.",', :-C':.'::"""':'::,:,' . .>$L~!,~~L. 4030 OTHER CHARGES & SERVICES Legislative Expenses $ 24,369 $ 24,571 $ 24,500 $ >$;!.q~~$T~,l5'i't ~L ..~$CJ().$ ........'......'...-. ,..". ',' -. $Wd~~> . 5101 5290 COMMODITIES Office Supplies Other Operating Supplies <,:,0,:,:::::::,:::::,:,::::::;:;,:,:::,:,:"" . ..$iib;-1'~H>............. . ....$~,~#jL/~,i"j~i>. 993 $ 2,100 $ $ 1,199 $ 4,034 4,206 2,500 5410 5420 OTHER OPERA TINa EXPENSES Subscriptions & Memberships Conferences & Seminars $ 2,875 $ 12,510 $ ..~~,~~f 5,844 $ 5,500 $ 11,706 12,000 .,.,'-:-:-.,.,.,:.,. .,>','.'.-,>:-,.>> 11',~$)t~$> """""'.. . '-""'---"'. ,',-.:.:-. $W;x,,!lIj>. Final Budget 1999100 Page 15 26,000 $ 1,989 182 26,000 1,989 18? ~8;111 ..........,..".".-'.....'-'-'-... ..' . . . , , '.. . .. .'-'- - " . .-"... .---".. . . ................~m...$. > "....-.. ..... -" ... --.. . 24,500 $ 24,500 .:i<i!.~.S>..~~.~ 2,100 $ 2,500 .'-.-..'...,.....,.,..',:-:-:,-,.. ....)~f.... 2,100 2,50 "'!SO( 5,500 $ 12,000 .1i;~$> 5,500 12,00 {r,ilOq CITY COMMISSION BUDGET JUSTIFICATIONS 4030 Leqislative Expense - This account represents the $3,500 established per Commissioner to offset expenses incurred in the performance of their official duties. 5410 Subscriptions & Memberships - The following memberships are included for funding: National League of Cities Florida League of Cities Dade County League of Cities 5420 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 Final Budget 1999100 Page 16 OFFICE OF THE CITY MANAGER CITY OF AVENTLRA OFFICE OF THE CITY MANAGER 1999/00 DEP~bE~' 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. Utilizes customer service focus process to respond to citizen requests. ""& 1l18l1197 AC'lUAL .1_ AC1'IlAI. ,.... APPROlIl!Il ...... , 1_ cm:JWIAGER ;1.;'~; 1_ CQMllIISION N'f'IRlNAL 'f! oU!CT ~ '''.TEGOIK:'''''';' .' ;\. ',;;.',.',;;.1.; ;irf{'::-:,';; 1000/2999 Personal Services 258,063 324,116 350,771 367,292 367,292 3000/3999 Contractual Services 32,958 35,305 33,000 33,000 33,000 4000/4999 Other Charges & Services 61,682 49,787 4&,300 4&,850 4&,850 5000/5399 Commodities 4,707 5,515 4,200 5,500 5,500 5400/5499 OtherOp~~ti~~..~~p~nses 4,8S4 5,686 5,750 6,500 6,500 . 4211.~ Tcit#I~I'lt111l:)<I#~'. $ ~~;~ $ $ <4iolCi,~~ $ .~.~"z $ <4$li,14J! PERSONNEl.; ALLOCATIONSUllMARY Position No Position Title 1996/97 1997/98 1998/99 1999/00 0101 City Manager 1 1 1 1 0201 Secretary to City Manager 0701 Assistant to City Manager 1 1 0801 Receptionist/Information Clerk 1 0601 Capital Projects Manager 0 1 1 1 Total 4 5 5 5 Final Budget 1999/00 Page 17 Office of the City Manager Organization Chart City Manager City Manager's Secretary Capital Projects Manager Assistant to City Manager Receptionist! Information Clerk Final Budget 1999/00 Page 18 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 1999/00 08JE<:1'M;$ 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 transition to the new 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 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 Final Budget 1999/00 ACTUAL 199719& 100 75 28 200 5 2 4 21 21 PROJECTED 18_ 75 35 15 125 5 2 4 20 20 ESTIMATE 1991l1OO 80 35 15 125 5 2 4 21 21 Page 19 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 1999/00 BUDGETARY ACCOUNT SUMMARY 001-0501-512 1201 2101 2201 2301 2401 PERSONAL SERVICES Employee Salaries FICA $ 200.089 $ 13.963 29.4IT 14,338 196 253.724 $ 15.890 35.897 15.635 2.970 Pension Health. Life & Disability Worker's Compensation 272.348 $ 17.220 38.750 16,281 6,172 283.357 $ 21,677 40.545 19.729 283,357 21,677 40.545 19.729 1.984 <m.~ ...."..........-----... .. . , . -.' . - . , - -.' . . . , . - . , . . .... -......--...-.-........ ..... ..... . ----- . S!\l);j:~iiIi)< . .. .)1~:~~1~,11~)H~.mi~~;~~~~< 1.984 3170 CONTRACTUAL SERVICES Lobbyist Services ........,--.-,-_.... ~~~;i~~...<..... $ 32.958 $ 35.305 $ 33.000 $A~.!ll;lI$ <~~,.$)#:!l!\Il $ 33.000 .-,"'-""',' ..$.....;l3;~ $ .$< 33.000 "'-.- ,.'.'," .............."" <::~i~: OTHER CHARGES & SERVICES 4001 Travel & Per Diem 4040 Administrative Expenses 4041 Car Allowance 4101 Communication Services $ 3.231 $ 2.995 $ 724 62 6.400 7,200 1.481 918 157 0 0 4.704 49.689 33,908 . <li,.~ 1 .,. "'~.w r 4650 R & M - Office 4701 4710 Printing & Binding PrlntinglNewsleller ;,:.,-;-;.;.,-;.;.;.,.;.:'....,.,.:.,-:..>: $@;i~< . .." ."". COMMODITIES 5101 5120 5290 $ 2.731 $ 1,389 587 <$ .~.wj) 4.238 $ 1.189 88 .".--_.'....'. Ml~)F Office Supplies Computer Operating Supplies Other Operating Supplies .. ....'.". .".....". ... $~~Ht~~) . Final Budget 1999/00 Page 20 3,000 $ 600 7.200 1,500 0 2,000 3.200 $ 3.200 600 600 7,200 7.200 1.700 1.700 150 150 2.000 2.000 32,000 32.000 32.000 ~,~, ........AA.~~..k>~,~ 3.200 $ 4,000 $ 1.000 500 1.000 500 4.000 1.000 o "'i~$>. <~.mf. <~.~L 5410 5420 5501 5901 OTHER OPERA liNG EXPENSES Subscriptions & Memberships Conferences & Seminars City SeanLogo Contest Contingency "":';';-;-.,,--:-;>.,. . $W?t~ -,-,',-,_.....------_..... .-,..,-.--...-'-.-.-'.........-...'-..'-'-.-...... ...o#i~~llii~~~> . Final Budget 1999100 $ 2,235 $ 2,44ll 88 113 ....."..,".... $ 4;884 $ 3,' _0 $ 2,750 $ 1 ,576 2,SOO o 0 630 500 . ~,$86$. .i1$Clf ',--c.-.;-,:-:'-"". $ . 363,:1:94 $ . 420;409. $ 4>liI;021 $ Page 21 3,500 $ 2,SOO o 500 $;ilM l 459;14% $ 3,500 2,500 o 500 ~,500 459,142 OFFICE OF THE CITY MANAGER .. sij~i:rJUSTI-=ICA"rf()N$ 3170 Lobbvist Services - Costs associated with retaining a professional lobbyist to foster the City's position at the state and county level. 4710 PrintinQ/Newsletter - Represents the cost of printing various documents, informational newsletters and annual report to the residents. 5410 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 5420 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 Final Budget 1999/00 Page 22 FINANCE SUPPORT SERVICES CITY OF AVENTURA FINANCESUPP<)RJ SERVICES 1999/00 -.. ........,.............- ~........... ":i';~i~~";;~:';"") To provide overall financial and support services to the organization which includes accounting, cash management, purchasing, risk management, information management, financial planning, budgetary control and personnel functions. '. ':';~inYt:f~~,',,:?'~;~~i~f: :::i\j,fi; ';""""'}r '~"" "'S,:" ,.,\ '-"".j" ',~\ -1._" :;i; '\" ;~Zf ,..., '::' Ac:nw. III~".' ,.~:t,lIJ"O '1'- ~ ,jW~.,. CliMIIIlI8KlN IIllDGEt " f"llOl'()Ml: ~, AI. ',,:.: ." "::.'..j "":,,,; 15,500 4n ,065 47,000 101,500 15,500 17,500 '658,lill$ 1000/2999 Personal Services 3000/3999 Contractual Services 4000/4999 Other Charges & Services 5000/5399 Commodities 5400/5499 O.t~,~,~,?,~~,rati,n~~x~~~~es 't4t#i8I#>r'IiIll~I!i"""r\$lll; " , 310,788 429,239 465,001 7,558 37,620 25,500 34,079 70,368 86,785 12,225 10,041 14,000 12,423 11,173 14,790 $ m,m $ $58.441' $ ~,~7$ $ 4n,065 47,000 101,500 17,500 658.$65 $ PERSONNEL ALLOCATION,~ Pos. No. Position Title 1996/97 1997/98 1998/99 1999/00 1001 Finance Support Services Dir. 1 1 3001 Executive Assistant 1 1 1 1201 Accountant/Bookkeeper 1 1 1 1 1101 Human Resources Specialist 1 1 1 1301 Purchasing Technician 1 1401 Network Administrator 1 1 1402 Network Administrator 1 1 1 3201 Customer Service Rep. I 0 1 Total 7 8 8 8 Final Budget 1999/00 Page 23 Accou nting Accountant Customer Service Representltive Final Budget 1999/00 Finance Support Services Department Organization Chart Director of Finance Support Services n executive Assistant Purchasing Human Resources Purchasing Technician Human Resouces Technician -'.'i "i ".<. ,.~.,; . Page 24 Information Management < (2) Network Administrators CITY OF AVENTURA FINANCE SUPPORT SERVICES 1999/00 OBJECTIVES 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 and update Purchasing Manual. 5. Maintain computer networks to allow for effective sharing of common files, schedules and E mail. 6. Maintain automated purchase requisition/purchase order process to allow data entry by departments. 7. Process all approved invoices within ten working days. 8. Maintain effective personnel system to allow for timely recruitment and hiring of employees. 9. Implement and maintain a central computer system that serves the information management 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 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 Final Budget 1999/00 Page 25 ACTUAL . 1997/98. 9.0 486 1 1 1 97 95 95 30 12 65 30 1 PROJECTIlD 1998199 9.0 520 1 1 1 98 98 95 12 2 75 20 1 ESTIIIATE 1999100 10.0 500 1 1 1 98 98 95 15 o 75 20 1 FINANCE SUPPORT SERVICES 1999/00 BUDGETARY ACCOUNT SUMMARY 001-1001-513 1201 1401 2101 2201 2301 2401 2501 3130 3140 3180 3190 3201 PERSONAL SERVICES Employee Salaries Overtime FICA Pension Health. Life & Disability Worker's Compensation Unemployment $ 239.623 $ 528 18,134 28.457 23.850 196 o 322,122 $ 352.803 $ 357.674 $ 7.560 4.754 5.000 24.391 25,235 27,362 37.509 39,858 42.921 34.495 37,413 31.604 2.113 1,938 2.504 1.048 3.000 10.000 357.674 5,000 27,362 42,921 31,604 2.504 10.000 o 375 226 1.957 5.000 o o 320 22.300 15.000 o 500 1.500 1.000 22.500 10.000 1.000 3.000 ....,-....-.,<-.......,....-.. Siib- T~i . .. . . .$>~@~$~~~~~$>.~.~.. $> H!'riA~$$>~il',~~$ ....-.... .."" .- .. ...,........ ""---',' '.... $~~.t~l. COMMODITIES Office Supplies Computer Operating Supplies Other Operating Supplies '..:':':-:.;.;-;.;.::::;::,--,-,-. . $~~-t~i> . Final Budget 1999/00 7,000 :':-..;.........:-::::;::>:::"',.......:;-;,. $~~,t~l. . .....................$ .........r.~j...... ..H~i.G~~i~ .........~.~...$........... 26.000 ...".-...."..,. ...... ....................... .....4r~......... OTHER CHARGES & SERVICES 4001 Travel & Per Diem 4041 Car Allowance 4101 Communication Services 4650 R&M- Office Equipment 4701 Printing & Binding 4910 Advertising 4990 Other Current Charges 10.000 1.000 3.000 7,000 26.000 Ht,ClCl!1 $ 8.925 $ 3.876 $ 11.500 $ 15.000 $ 15.000 2.400 3.600 4.200 4.200 4.200 53 127 200 300 300 0 38.200 52.885 56.000 56.000 2,652 4.516 4,000 5.000 5.000 20,049 20,048 13.000 20.000 20.000 0 0 1,000 1.000 1.000 ~,l)'i'iI .. ""'--',"','-'-" $. .$ ....)~~~~if... H~;1!l!i A ~l)~,~ $> ~~,5!>0 $ 6.781 $ 4,770 674 5101 5120 5290 CONTRACTUAL SERVICES Computer Programmer Background-New Employees Medical Exams-New Employees Prof. Services Prof. Services. Auditor 4.544 $ 3.981 1.517 $12.225 $11),1l41 S Page 26 5,000 $ 8.000 1,000 "',',"""," >~~.~ $> 6,000 $ 6,000 8,000 8,000 1.500 1.500 H~~ Si .....1$.5!>0 OTHER OPERATING EXPENSES 5410 Subscriptions & Memberships 5420 Conferences & Seminars 5450 Training 5901 Contingency $ 1,784 $ 2,168 $ 2,190 $ 1,284 2,732 4,600 7,376 6,097 7,000 1 ,979 176 1 ,000 .$ J~,~ $'. . ml1:i $ 1...11lO$ -".."----,,,...- . ..,', . . , , . '.' - . , , , , - -.. . . "---'.. .,,',.-. . $~~-t~l> . ,::,,:;::::;:;:::>:::::;:':::::::::::<::::;::':: TO'*! F"1i1."cOupporl Serv~ . $ 'd1,073. $ ~441. $ .. lIOe,ll15 $ Final Budget 1999/00 Page 27 2,600 $ 2,600 5,200 5,200 8,700 8,700 1,000 1,000 11.soo $ 17,SOO \158.565 $ 658,S65 FINANCE SUPPORT SERVICES BUDGET JUSTIFICATIONS 1401 Overt;rne - Represents the amounts paid employees for hO'.lrs worked beyond the normal work week during periods of unusually high activity in the Department. Amount is based on current usage levels since the HTE training was completed. 2501 Unemplovment Compensation - Represents reimbursement to the state for unemployment compensation claims for all Departments. 3130 Computer Proarammer - Represents costs of modifications to existing computer programs to enhance capabilities. 3140 Backaround New Emplovees - Provides funding for new employee background checks. 3180 Medical Exams New Emplovees - Provides funding for drug tests, physicals exams and other required tests for new employees. 3190 Other Professional Services - Includes amounts paid to temporary employment agencies during major vacancies or unpaid leave of absence by employees. Also, we anticipate using some temporary employees to perform updates of stormwater utility billings and for fixed assets physical inventory, 3201 Professional Services Auditor - Represents the estimated cost of an audit firm performing the City's year end financial audit. An increase of 10% is projected based on 1997/98 cost plus $5,000 increase because we will be required to have a single audit based on dollar value of grants received in 1998/99. 4001 Travel & Per Diem-Costs of employees attending conference and seminars in order to stay current in their field. International GFOA or FICPA Conference Florida GFOA (2 employees) IPMA or other Personnel Related Fla Govt or other purchasing related Computer related courses for certification Seminars for other Personnel Final Budget 1999/00 Page 28 4650 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 support H.T.E. Current Hardware support IBM for AS 400. Printers and peripherals Support on upgrades 4910 AdvertisinQ - Includes the costs of advertising for all employment positions in all Departments, notices of bids and RFPs. 5410 Subscriptions & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. Government Finance Officer Association Florida Government Finance Officer Association(2) Dade/Broward Government Finance Officer Association Florida Institute of CPA's International Personnel Manager Association Florida Personnel Managers Association Florida Government Purchasing Association Information Systems Memberships Miscellaneous subscriptions 5420 Conferences & Seminars - Funding for this purpose is essential in order to keep informed of changing and new developments in the field of local government finance/purchasing/information systems and personnel as follows: International GFOA or FICPA Conference Florida GFOA (2 employees) IPMA or other Personnel Related Fla Govt or other purchasing related Computer related courses for certification Seminars for other Personnel 5450 TraininQ - Ongoing training for all personnel in the department. Fina' Budget 1999100 Page 29 LEGAL CITY OF AVENTURA LEGAL 1999/00 _ArilfJllflT~JQNi,~ To provide legal support and advice to the City Commission, City Manager, Department Directors and advisory boards on all legal issues affecting the City. The City obtains services on a contractual basis. p';;-/ 1':~7/r. :"-";:''''<:,: ,~ '...., ,....,. ".""" .,A~"';~ , ,; . tlI'I~'1 ,',__, il. ~ j D . i..(;ftY: 1WWI!9t BUDGET ;. "I. flROPOSAL '1Il8lllO toMlIlSlIlOM API'ROVAL .f' ", ."',c; > /#,}~~, c~>\:i,' ;;';;'/+_. ,',_ ; -''-''. >,;:":,, ;- ".'...., "",;{,';hnr-, ,"_"_ ~~i"_-'."":/'~jj';>.","'" , ". ,"','-,'.": cooei!O. ' ~1E'iJoBYREC# 1000/2999 Personal Services $ $ $ $ 3000/3999 Contractual Services 198,169 195,270 173,000 4000/4999 Other Charges & Services 5000/5399 Commodities 5400/5499 Other Operating Expenses 138 32,000 .". ----... Tii""q~i8tIo.$~~il<l,~ . $ j~8,jot $ 195,~~$~il!l>> $ $ 178,000 178,000 27,000 ~$ 27,000 ;z()5;00i) CITY OF AVENTURA CIt'YATTORNEY 1999/00 .' . O~~ 1. Ensure that the various rules, laws and requirements of state, local and federal 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. 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. Final Budget 1999/00 Page 30 CITY OF AVENTURA LEGAL 1999/00 BUDGETARY ACCOUNT SUMMARY 001-0601-514 3120 3301 Contractual Services Prof. Services ~ Legal Court Costs & Fees 3.000 3.000 3.000 ~~~t~l> .. .<$~~t1~~iA~~.~~/j~,~/~H~~~$1#i.~ S 197,647 S 522 194.802 S 468 170,000 S 175.000 S 175,000 OTHER OPERATING EXPENSES 5901 Contingency S 138 S ..<:$//f# $. S 32.000 S 27.000 S 27.000 ......$...:#.~$><~'/'.mS</:#.~ $i.m~l> . . . .." ..'.'...... .... '.- - - . ....... .. . - ... . " .." ',' - ',' '-' . J'~i!,Ii~lI\> .. . . '...'.'.. ,0::':":,,:,:,:::::, ,-""-,:,;,;,,,,-,,"-".' $A~g.~t$ 1$5;:mJ $/..mh)~lJiil\ 5> ~AA.m LEGAL Bl.ll$ETJUS1IFlCATION$ 3120 Professional Services Leaal - 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. Final Budget 1999/00 Page 31 CITY CLERK'S OFFICE CITY OF AVENTURA CITY CLERK'S OFFICE 1999/00 'QEPARTMENT1)I!8CRlPlJQN To record and maintain an accurate record of the official actions of the City Commission and Advisory Boards. Serve as the local Elections Supervisor. Provide notice to all required meetings, effect legal advertising, and respond to public records requests. Implement and maintain records management program. Schedule Code enforcement Hearings and provide administrative support to Special Master. Provide clerical support to the City Commission. Assist City Mana er's Office with special projects. +\ 1.... 1_ 1_ 11l111l1O . 1ll8l1lllO ~ "~:. APPROVED mY IWW'JER COM....ION l . . IIIlDGET ~ .APPrCQvAL $ 66,527 $ 93,725 $ 92,926 $ 106,440 $ 106,440 36,430 99,023 63,500 76,500 76,500 8,839 4,927 4,000 4,000 4,000 530 2,140 2,350 2,350 2,350 $ 112,:W $ 111M1~ S ~Jl2,n6 $ 1SU90 $ 16t.2~ '. ,~,'- ",..n . __,! 'CATEGOR'fRe~;. 1000/2999 Personal Services 3000/3999 Contractual Services 4000/4999 Other Charges & Services 5000/5399 Commodities 5400/5499 OtherOperatin~..E~~enses j@Qp.;,~I!i9~"p.;,!#i Pos. No. 0501 3101 PERSONNEL ALLOCATION ~ Position Title 1996/97 1997/98 City Clerk 1 1 Clerk Typist 1 1998/99 1 1 1999/00 Total 2 2 2 2 Final Budget 1999/00 Page 32 City Clerk's Office Organization Chart City Clerk r. I Clerk Typist Final Budget 1999/00 Page 33 CITY OF AVENTURA CITY CLERK'S OFFICE 1999/00 OBJECTIVES 1. To process within 72 hours and 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 promulgate procedures for the orderly management, maintenance, retention, imaging and destruction of said records. 4. To provide clerical support to the City Commissioners, including preparation of proclamations, certificates and welcome letters to new residents. 5. To administer the publication, maintenance and distribution of the Code Book, supplements and indexing of minutes. 6. Conduct municipal elections in accordance with city, county and state laws. 7. To establish and coordinate the City's records management program in compliance with state laws. 8. To effect legal advertising to fulfill statutory requirements of state law and City Code. 9. To assist in the preparation and distribution of agenda packages. 10. To schedule Code Enforcement Hearings and provide administrative support to Special Master. 11. To fulfill information and public records requests within 72 hours. PERFORMANCE WORKLOAD INDICATORS 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 ACTUAL 1997198 59 72 79 17 37 426 259 37 31 Final Budget 1999/00 Page 34 PROJECTED 1998/99 60 50 50 8 25 350 350 35 6 ESTIIATE 1999100 55 55 50 6 25 400 300 30 30 CITY OF AVENTURA CITY CLERK'S OFFICE 1999/00 BUDGETARY ACCOUNT SUMMARY 001-0601-519 1201 2101 2201 2301 2401 4001 4041 4701 4730 4740 4750 4915 4911 5101 5120 5290 PERSONAL SERVICES Employee Salaries FICA $ 52,751 $ 4,127 6,330 73,597 $ 5,829 8,628 Pension Health, Life & Disability Worker's Compensation 3,123 196 . ...",',',",-."-.. ..",",'.',"," ... . .. .. ... ".... . ,----_... ", ........--..."., ."':..i~>' 5,202 470 -.,.".,,--... ""'.-.-.',-,'.',"-"," ....)..~,l'~'."" .. ,""""-',','--"" ... ....,.,..-..,.....,.-...-'-..'... ~~+MlIl> ' OTHER CHARGES & SERVICES Travel & Per Diem $ 9 $ Car Allowance 1,200 Printing & Binding 779 Records Retention 3,698 Ordinance Codification 1,200 1,901 $ 2,400 259 o 11,407 1,731 23,740 57,584 ...,-,-,,:::..,,",..,-;.-,," "9$;02a"S.'...' Indexing Minutes Election Expenses Legal Advertising o 29,544 . . .)iL~i~$> .'.'.-,-...,-,-.'.-,..',....-.-,..-'-. '-',','- ..,---_.. .... ........... -- iIii~Ht!:#l> . COMMODITIES Office Supplies Computer Operating Supplies Other Operating Supplies 3,706 $ 3,113 2,020 .."."...._". ..)~,~~J 4,013 518 395 .4,~:z'1"'f'. $ .........."..... ..- ."....... ... ~~~t~1 ' . $ OTHER OPERATING EXPENSES 73,167 $ 5,227 8,780 5,327 425 ""'."'''''''' ..' ,.."..'.... .'\9. ~.$;!ii> .. ","',' 2,500 $ 2,400 1,000 2.400 3,000 1,200 24,000 27,000 ................. ................ ."'" ... ~~.~~)\ .. 2,500 500 1,000 84,652 $ 6,476 9,871 4,850 593 """",:,,,,"',""';"::"., ..........t~.,~i 2,500 $ 2,400 1,000 2.400 3,000 1,200 24,000 40,000 . .... ,.',,'.. , ... ,"" .......7~.~..f... 2,500 500 1,000 84,652 6,476 9,871 4.850 593 ,."...",.'.... .,".... ....,' . '" . ",,,. )j~#t).'.. .. . --,. 2,500 2,400 1,000 2,400 3.000 1,200 24,000 40,000 .,',.,.'.','. \<r~ 2,500 500 ..~,il!l!I..$"'.'... .......#,~b){....... '.9JP~.' 1,000 5410 Subscriptions & Memberships 5420 Conferences & Seminars 5450 Training 5901 Contingency $ 150 $ 876 $ 250 $ 250 $ 250 90 1,231 1,500 1,500 1,500 100 0 500 500 500 190 33 100 100 100 ..,.,..,.,..,...,., . ....,..',.".'...,..... " "".." """'."'. . StIb. t""'l . """"",'" ",""','.' .:"'".:.,:'.;'":.;':.;<,,....""','>:. $' . "1;30$@~# ..~.... .. .~,~$ . . .i.~F\@~~ ....,.,.,...""...,.,.. ,.. """"."'.' ."'..',,....'....... fotalCit,CIi>'k .. $112.~26. $. 19l1.814 $ 1$2,n8 . $ . . .t89~$ 18.,290 Final Budget 1999100 Page 35 CITY CLERK BUQGET JUSTIFICATIONS 4001 Jravel & Per Diem - Provides for attendance at the International Institute of Municipal Clerks Conference and the Florida Association uf City Clerks Conference. 4730 Records Retention - Costs associated with line item are for the preparation of records for microfilming, image retention to establish records management program. 4740 Ordinance Codification - Costs associated with the official codification of City Ordinances. 4750 Indexing Minutes - Costs associated with this line item provide for indexing of the minutes of the City Commission Meetings. 4911 Leaal Advertisina - Costs incurred to satisfy legal requirements of State Statutes and City Code. 5410 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 Final Budget 1999/00 Page 36 PUBLIC SAFETY CITY OF AVENTURA PUBLIC SAFETY 1999/00 ': ,.' .::: ' . . DEPARTMENT DESCJUIlttoN . : ..... 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 cooe.NO.;-cA_ORYIIEeAP . 19M117 ACT\Ii1U. 1l1l17l9l1 ACTl,IAL ''''''' ,.... APfIROYED CnY IUIiMIER ., ''aJDGEt PROP08AL 1.-00 COIIME8ION APPROVAL ,:,', "".'. 1 000/2999 Personal Services $ 1 ,629,919 $ 3,590,664 $ 4,366,905 $ 4,600,419 $ 4,800,419 3000/3999 Contractual Services 1 ,302,751 10,613 7,500 7,500 7,500 4000/4999 Other Charges & Services 102,478 361,605 512,500 523,000 523,000 5000/5399 Commodities 118,428 148,762 163,765 186,765 186,765 5400/5499 O~h~r.O~el'll~i~~.E~~enses 16,937 29,379 51,000 41,000 41,000 'l'<>t:lIlc:I~mli;iiE~#1ili $ 3,11ll,1;1~ $' . ~.141,223 $ M~M!lJ $ ~: $ ~,l;Il8,664 PERSONNEL ~LOCAnON SUMMARY Pos. No. Position Title 1996/97 1997/98 1998/99 1999/00 0901 Police Chief 1 1 3002 Executive Assistant 1 1 2501 Deputy Chief of Police 1 1 1 2201-2203 Lieutenants 2 2 3 3 2601 Commander 1 1 1 2301-2305 Sergeant 4 5 5 5 2001-2045 Police Officers 30 37 44 45 2901-2902 Crime Scene Tech 0 2 2 2 2801-2807 Police Service Aides 6 5 7 7 2101-2105 Detectives 5 5 5 5 3301 Crime Prev Specialist 0 0 0 1 3301 Com Pol/Crime Prev Off 1 1 0 3101 Records Supervisor 0 0 0 1 3102 Records Clerk 1 1 1 Final Budgel1999/oo Page 37 3103 Clerk/Data Entry 1 1 1 3801 Crime Analyst 0 0 0 1 3501 Communications Supervisor 1 1 2701-2708 Dispatchers 6 6 7 8 3401-3403 Administrative Asst. 0 2 2 3 Total 61 72 83 88 Final Budget 1999/00 Page 38 Aventura Police Department Organizational Chart 1999/00 Fiscal Year Police Chief - ~ ~ I Deputy Chief Admin. Services Special Services Investigative Services UnWorm Services 1 Lielienant 1 Commarller 1 Lielienant 1 Dispatch Sup. 1 Lielienant 1 Sg!. 1 Sg!. '1 Dispatcher 3Sgts. 4011icers ~ 1 Cpl. 7 Dispatchers 33 OIIicers 3 Comm Pol OIIicers 4 DetectileS 1 RecordsCler1l 4 SCU officers '1 Crime Pre. Spec. 2 Crime Scere Tech. 1 Data ErlryCler1l 7 PSA's 1 Admn. Ass!. 1 Marire Patrol <Xc. '1 Records Supv 'Crime Anal}st 1 Admin. Asst. '1 Admin. Assl Final BudgeI199g/00 Page 39 CITY OF AVENTURA PUBLI~.$AFETv[)EPARTMENT 1999/00 . OB.lECJ~S 1. Assist FOOT and Miami-Dade Signs and Signals with the maintenance of traffic plan for the Biscayne Blvd grade separation project (Biscayne VII). 2. Achieve National Accreditation at the March 2000 Commission on Accreditation of Law Enforcement Agencies (CALEA). 3. Implement full-time Community Policing. 4. Explore combining law enforcement functions like radio communications and prisoner transport with neighboring jurisdictions. 5. Expand Emergency Management involvement by creating CERT teams, provide Haz-Mat training and develop a response plan for high rise fires and evacuation. 6. Conduct customer service surveys of residents, businesses and victims of crimes. 7. Relocate police operations into the new police building. 8. Hire necessary personnel and staff all positions to maintain service levels and provide greater visibility. 9. Maintain an ongoing partnership with the community by working with residents, businesses, organizations and associations to solve problems. 10. Participate in community programs and community involvement activities. Conduct community presentations with an emphasis on crime prevention and safety for senior citizens and children. PERFORMANCE WORKLOAD INDICATORS Man-hours Assigned to traffic flow Problems Progress Toward National Accreditation Personnel Hired Progress Toward Swat Team and multi-jurisdiction projects Progress Toward Implementation of Community Policing Progress Toward Emergency Management Programs Community Programs Community Presentations Man-hours Assigned to Marine Patrol and Canine Unit Community Involvement Activities Calls for Service Final Budget 1999100 Page 40 ~ 1._ 3120 10% 61 10% 20% 20% 5 30 o 18 9000 PROJIiC~, ,w'!Ilff"I. , 199_~ 8320 50% 13 75% 75% 80% 10 50 4500 24 13000 ESTIMATE 18lM11OO 10400 100% 10 100% 100% 100% 10 50 8320 24 15000 , ",rrests 850 1200 1500 Accidents 1700 2200 1700 Traffic Citations 3000 6000 5000 Parking Citations Issued 1440 2000 1500 Part 1 Crimes Reported ~oOO 3200 3600 Cases Assigned 1300 1800 1800 Cases Cleared 260 360 360 Final Budget 1999/00 Page 41 CITY OF AVENTURA PUBLIC SAFETY 1999/00 BUDGETARY ACCOUNT SUMMARY 001-2001-521 PERSONAL SERVICES ........--.---_.. . :' , . , , - - , . '.' . -' , , . Sub ~Total . $ 1,184,046 $ 2,405,587 $ 2,971,581 $ 3,260,625 $ 3,260,625 13,550 28,259 35,000 35,000 35,000 47,398 145,350 120,000 175,000 175,000 13,258 59,623 75,000 75,000 75,000 21,755 41,132 44,000 44,000 44,000 101,868 203,693 254,573 274,606 274,606 143,539 289,085 325,321 374,092 374,092 104,059 237,736 305,321 310,287 310,287 446 180,400 236,109 251,808 251,808 "'-,"""'-" ","""'-,' "".,.",,-,.,.. ,,~i$,!lj( "," -"-'-"-,---',' . -----.. .. .... ,-'" -",'-' ... ,-- ... iI,ililii,ij!ij;> ",,~,~1~ .. .~ $ ~~,"$ >~;~;llIlliL ik ...... ---... ....----_..... 1201 Employee Salaries 1390 Court Time 1401 Overtime 1410 Holiday Pay 1501 Police Incentive Pay 2101 FICA 2201 Pension 2301 Health, Life & Disability 2401 Worker's Compensation 3180 3192 3193 Contractual Services Medical Exams Prof. Services Police Service-Metro Dade $ 5,376 $ 1,375 1,296,000 1,100 $ 9,513 o 2,500 $ 5,000 o 2,500 $ 5,000 o 2,500 5,000 o .)1';@ ".....-.-.-..... .,....,.,..,.,..... $ub, Total .J1,~~!1'~F ..1M1~$/>+,~$ - - , ".' ',"-' . ".- - - ".. . .-. .- ... .tJ;oo. /$. / .. ---.. OTHER CHARGES & SERVICES 4001 Travel & Per Diem $ 7,646 $ 16,726 $ 15,000 $ 20,000 $ 20,000 4040 Administrative Expenses 917 10,756 5,000 5,000 5,000 4042 Recruiting & Hiring Expense 18,445 8,073 7,500 7,500 7,500 4043 CALEA Accreditation 0 7,834 20,000 20,000 20,000 4050 Investigative Expense 4,461 7,496 10,000 10,000 10,000 4101 Communication Services 9,421 41,414 86,000 86,000 86,000 4201 Postage 437 3,424 5,000 5,000 5,000 4301 utilities 0 11,447 11,000 15,000 15,000 4401 Office Space Lease 0 109,845 122,000 110,000 110,000 4420 Leased Equipment 19,800 38,970 68,000 70,000 70,000 4440 Copy Machine Costs 0 8,671 6,000 6,500 6,500 4610 R&M, Vehicles 20,819 49,373 50,000 60,000 60,000 Final Budgell999100 Page 42 4620 R&M-Building 4645 R&M- Equipment 4650 R&M. Office Equipment 4701 Printing & Binding .".".,,-..----- . .".".". .'_.-,',-,-.:.-,',',-.:.:,-,'. Sull.Total. . COMMODITIES 5101 OffIce SuppUes 5115 Byrne Grant Match 5120 Computer Operating Supplies 5220 Gas & Oil 5240 Unjfonns 5245 Uniform Allowance 5266 Photography 5270 Ammunition 5290 Operating Supplies .-,....-,...,..'.,..'".,'"..'. sW?rcit;li . 5410 5420 5450 5901 OTHER OPERATING EXPENSES Subscriptions & Memberships Conferences & Seminars Training Contingency $ull. Total Total PUlllic SIIlety Final Budget 1999/00 10,200 15,714 15,000 16,000 16,000 971 3,062 32,500 32,500 32,500 0 15,950 52,000 52,000 52,000 9,361 12,848 7,500 7,500 7,500 $ 102.4~ $ ~61.005 . $ !;1:~;!;oo . $ 52~~$ ~~,llllll $ 14,895 $ 13,151 $ 12,000 $ 15,000 $ 15,000 2,465 0 2,465 2,465 2,465 4,231 6,303 7,500 7,500 7,500 23,203 43,101 45,000 60,000 60,000 46,273 17,185 25,000 30,000 30,000 0 24,232 22,800 22,800 22,800 1,476 3,753 5,000 5,000 5,000 2,452 5,406 8,000 8,000 8,000 23,433 35,630 36,000 36,000 36,000 $ 11ll;4:l\l $ 141I.111~n$. i~,tll$ $ 18!l,7jI5 $ 186,765 $ 1,431 $ 4,374 $ 3,500 $ 3,500 $ 3,500 1,412 3,280 5,500 10,500 10,500 10,748 21,725 40,000 25,000 25,000 3,346 0 2,000 2,000 2,000 ill,~:#$ ~!fM~ $ ~,~ $ 4~~$ '!1;0@ $ $ ~,1711,513 $ 4.141.223 . $ 5,10t,81O $ 5,558.684 $ 5,55/1,684 Page 43 PUBLIC SAFETY . BUDGET JUSTIFICATIONS 1390 Court Time - This line item is used to fund overtime and standby court time. 1401 Overtime - This request reflects anticipated expenditures based on activity and manpower requirements over and above normal hours in a work week. The expenditures from this account fund anticipated and unanticipated events such as major criminal investigations, natural and manmade disasters, holiday details and various dignitary details 1410 Holidav Pay - This request reflects estimated costs with funding holiday pay for shift employees. 1501 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. 3180 Medical Exams - All police officers are required to have a physical exam prior to employment. 3192 Professional Services - Costs associated with obtaining professional police consulting services to assist in the establishment of the Police Department. 4043 CALEA Accreditation - Costs associated with the Department becoming nationally accredited with the Commission Accreditation of Law Enforcement Agencies. 4042 Recruitina & Hirina Expenses - Funds have been allocated to assist the Department with recruitment of personnel. 4050 Investiaative Expenses - Costs associated with the Detective Bureau to complete complex criminal investigations that originate within Aventura's jurisdiction. 4101 Communication Services - Costs for pagers, mobile phones, cellular lines for data transmission, automated vehicle locator, computer system communications and other communication devices. 4420 Leased Eauipment - Covers costs for leased equipment, vehicles and motorcycles. 4401 Office Space Lease - Cost associated with leasing office space for the Police Station until the expected move into the new Government facility June 2000. Final Budget 1999/00 Page 44 4610 R&M Vehicles - Covers costs associated with the repair and maintenance of department vehicles. Costs include preventative maintenance, damage repair and replacement of worn and/or broken parts not covered un";er warranty. 4645 R&M Equipment - Funds allocated to this account will be used for repair and maintenance of Police Department radios, Reverse R911, computers, dictaphone and other equipment. 4650 R&M Office Equipment - This account covers the cost of the HTElSCA software maintenance and upgrades. It also covers the maintenance on the IBM printer. 4701 Printina - 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. 5115 Byrne Grant Match - Matching fund grant, administered by Miami-Dade and used for community crime prevention. 5245 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. 5245 Uniform Allowance - Each employee required to wear a uniform receives $300.00 for uniform maintenance and cleaning. This account is paid out 50% in October and 50% in April each fiscal year. 5266 Photoaraphy - Funds from this account are used to purchase film or related supplies and film developing for crime scene or other department related photos. 5270 Ammunition - Funds from this account pay for duty and training ammo for police officer use. 5290 Operatina Supplies - Funds from this account are used for the purchase of supplies and items needed for the daily operation of the police department. Final BudgeI1999/00 Page 45 5410 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 5420 Conferences & Seminars - Funding for this purpose is essential to keep informed of changing laws and updates in the field of law enforcement. 5450 Trainina - Costs associated with this account are related to having a highly trained, professional police force. Final Budget 1999100 Page 46 COMMUNITY DEVELOPMENT CITY OF AVENTURA COMMUNITY DEVELOPMENT 1999/00 'bEP~~ This Department is responsible for the City's planning, development review, zoning, building permitting and inspections, code and ordinance enforcement, economic development functions and the issuance of occupational licenses. The Department strives to provide efficient and professional "one stop" customer service at a centralized location. :,;j',h:, , :ItMII7' ActuAL """lit ',,"';" .,' ACTUAL 1~1..... 1..... 'APflROVS)GPY,IIAIIAGER ell. 1,' '?II BlIDGET PIIDPOSAl. ,. APPROVAL OBJECT cqQ&NO. , ,', "'i ~TEGORYRECAP . "....,'.>. ; , 1 000/2999 Personal Services 3000/3999 Contractual Services 4000/4999 Other Charges & Services 5000/5399 Commodities 5400/5499 Other Operating Expenses rQlaI~i#~!J~~~~'" $ 348,786 $ 484,889 $ 530,415 $ 521,054 $ 521,054 746,299 1,476,028 765,000 670,000 670,000 19,987 30,513 33,500 86,300 86,300 18,955 16,580 24,000 23,500 23,500 11,327 8,160 10,500 10,500 10,500 $ 1;1~$;~ '$ ~,018,m $ 1 ,3$a,~18 $ 1,311;a~ $ U11,~ PERSONNEL AW:x:ATlONSUMMARY Pos. No. Position Title 1996/97 1997/98 1998/99 1999/00 4001 Director of Community Development 1 1 4101-4102 Code Compliance Officer 2 2 2 2 4301 Senior Planner 1 4302 Assistant Planner 1 1 3003 Executive Assistant 1 4201 Building Official 1 1 3202-3204 Customer Service Rep I 3 3 3 4008 Clerk Typist 0 0 0 3601 Customer Service Rep II 1 Total 10 11 11 11 Final Budgal 1999/00 Page 47 Planning Senior Planner ssist. Planner Final Budget 1999/00 Community Development Department Occupational Licenses ---- -1---- Customer Service Rep I Organization Chart Director of Community Development Building Inspection Chief Building Official Conlractual Building Inspection Services Customer Service Repll (2) CUstomer Service Reps I Page 48 1 ~~cutiY8 I Assislant Code Enforcement I . (2) Code Compliance Officers CITY OF AVENTURA COMMUNITY DEVELOPMENT 1999/00 OBJECTIVES 1. Provide customer focus technical assistance to the community. 2. Maintain a privatized Building Division. 3. Explore the feasibility of incorporating citizen involvement into Code Compliance. 4. Provide efficient issuance and maximize collection of Occupational Licenses. 5. Provide an up-to-date listing of existing businesses in the City. 6. Provide staff support for land development and variance applications and requests. 7. Provide technical procedure manuals for all divisions of the department. PERFORMANCE WOfU(LOAD INDICATORS 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 Inspections 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 ACTUAL 1997/98 2001 277 42 4506 9137 58 17 14 97 94 Final Budget 1999/00 Page 49 PRPJECTED 1998199 1949 150 28 2457 6743 20 11 4 98 94 ESDlATE 1999/00 1900 300 36 3500 7500 30 40 6 98 94 COMMUNITY DEVELOPMENT 1999/00 BUDGETARY ACCOUNT SUMMARY 0014001-624 1201 1401 2101 2201 2301 2401 3101 3190 3401 4001 4041 4101 4420 4610 4645 4701 4730 5101 5120 5220 5240 5290 PERSONAL SERVICES Employee Salaries OVertime FICA Pension Health, Life & Disability Worker's Compensation ....'-'.....-.-.... .. . --...- . . .......-.. *1iiI@#(. Contractual Service, Building Inspections Services Prof. Service. Mapping Services , ......,-..,- -.,-""".-.,-.--.-",,"..,.-,. SUb'tlillll. OTHER CHARGES & SERVICES Travel & Per Diem Car Allowance Communication Services Lea.e Equipment R&M- Vehicles R&M- Equipment Printing Records Retention .".-,-...---... SUb-tlillll . COMMODITIES Office Supplies Computer Operating Supplies Gas & Oil Uniforms Other Operating Supplies ................ ....-,'.--....--.-.... .... .... ~IiiIH'1:<#li........ Final Budgat 1999/00 $ 260,603 $ 2,546 22,341 31,398 31,501 197 ',""""'-'--,' .~>j~~;~j $ 656,561 $ 62,731 5,007 .., t~iI;~~ $ $ 5,239 $ o 207 4,488 1,488 315 6,250 o $>~~;m .$ $ 7,639 $ 2,340 2,704 891 5,181 $ 18,955 $ 346,704 $ 15,937 27,215 40,249 41,895 12,889 i H.iI~,ilil~l 1,268,468 $ 205,091 2,469 Ai~t~~~~ 384,930 $ 10,000 29,207 44,757 47,349 14,172 <ij(!,~tf ~. 700,000 $ 65,000 o 381,180 $ 7,500 29,160 45,742 42,727 14,744 ""-,',"-' >~*1,~~1 650,000 $ 20,000 o 381,180 7,500 29,160 45,742 42,727 14,744 .."...'" <#!,~ 650,000 20,000 o $>~~.@$.\~*~,~q~ f~f~,~q 7,000 $ 3,000 1,500 o 5,000 2,000 15,000 o 4..>~~,~. .$ 3,174 $ 1,508 2,727 4,884 1,012 90 17,117 o ....~il'5~~ 8,999 $ 834 1,725 1,616 3,406 1MW1> Page 50 9,000 $ 5,500 3,000 1,500 5,000 ~~;ilAA 7,000 $ 3,000 3,300 1,000 5,000 2,000 15,000 50,000 >iI~,M~ 9,000 $ 5,500 2,500 1,500 5,000 7,000 3,000 3,300 1,000 5,000 2,000 15,000 50,000 $\~~:~ 9,000 5,500 2,500 1,500 5,000 $ .23,500 S .2a,500 OTHER OPERATING EXPENSES 5410 Subscriptions & Memberships $ 2,112 $ 2,390 $ 3,000 $ 3,000 $ 3,000 5420 Conferences & Seminars 2,715 3,713 2,500 2,500 2,500 5450 Training 3,610 1,489 3,000 3,000 3,000 5901 Contingency 2,890 568 2,0\..0,1 2,000 2,000 ."",-:-,,'-',-,'. , ,,---;-,,-,'. .'iI;~ sul@r"",1 $ :Ui~T; .~... M~1i' $ $ 1~,5i10 s 1Q,. ...-.,-,....-..'-.,-,....-.'-'-...-.-',-...-.'-'.. Talal Cammunity O....IOl'ment $ l,1>45,U4 $ 2,016,159. $ 1,363,418 $ 1,311,354 $ l,311,U4 Final Budget 1999/00 Page 51 COMMUNITY DEVELOPMENT IWDGE'l" JUS:rtFICATIONS 3101 Buil':;ina Inspection Services - Estimated costs associated with private firm to perform building inspection services. 3190 Professional Services - Costs associated with obtaining professional planning consulting services for special projects. 4730 Records Retention - Estimated costs for imaging building permit records. 5240 Uniforms - This includes uniform rental and work shoes for the Chief Building Official and Code Compliance Officers. 5410 Subscriptions & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. American Planning Association Florida Planning Association Florida Association of Code Enforcement Building Officials Association Miscellaneous subscriptions 5420 Conferences & Seminars - Funding for this purpose is essential in order to keep informed of changing and new developments in the field of planning, economic development and code enforcement. Final Budge11999/00 Page S2 COMMUNITY SERVICES CITY OF AVENTURA COMMUNITY SERVICES 1999/00 . . ..' OEPARTMENT DESCRIPTION This department is responsible for the maintenance of roads, public areas and facilities, beautification projects, recreation and community cultural activitiel>, special events programming, implementation of mass transit programs and park development. The department is organized to provide public works maintenance, transportation and recreation services on a Qualitv basis. ~ Cooti.o. . ,'~' ,. ~ \ ':~!t';:3~\' ,; , . t:t:'J;c~i~ "J".(', \ .c.A~~"":; . . ...., ~ ~L:;:t\,:"tt;:/ '. tM7llll'; '1'11..... . t.llil'" . ttIINIO '. ~:;'c~""~enY,,~'l';~& l'ilOll ". ,,~:,:.,. ..; , __I r; f'IIClIIIOUI:'" ~Al 1000/2999 3000/3999 4000/4999 5000/5399 5400/5499 Personal Services $ Contractual Services Other Charges & Services Commodities ~~e;rOp~rati~~.~ll8nses )"Q~~~it1Q:~~pej~ $', 229,782 $ 1.097,476 241,488 15,620 5,258 1,~"24 $ 321,725 $ 416,685 760,380 1,031,520 368,570 302,280 12,072 8,750 6,103 6,000 ,1~~,~ti~ $ j;76!l,2~!l $ 476,470 $ 1,415,000 339,280 13,750 6,250 $ i.i~II,#ll $ 476,470 1,415,000 339,280 13,750 6,250 2,25ll,7~ PERSONNEL ALLOCAOON SUMMARY Pos. No. Position Title 1996/97 1997/98 1998/99 1999/00 5001 Director of Community Services 3004 Executive Assistant 5101 Public Works Superintendent 5101 Public Works Operations Manager 0 5201 Cultural/Recreation Services Supt. 5201 Parks and Recreation Services Supt. 0 5401-5402 Maintenance Worker 5403 Maintenance Worker PIT 0 5301 Engineer Tech/CAD Operator 0 5501-5502 Bus Driver - PIT 0 5601 Park Supervisor 0 5601 Tennis Pro/Park Supervisor 0 5701-5706 Park Attendant (PIT) 0 5801 Park Attendant (FIT) 0 6101 Security Guard 0 Total 5 o o o o o o 2 o o o o o o o o o o 6 o o o 6 7 13 17 Final Budget 1999100 Page 53 Community Services Department Organization Chart Director of Community Executive Services Assistant Parks/Recreation Public Works Beautification Cultural & Transportation Services I I I Public Works Contractual Parks & Recreation Contractual Operations City Engineer Landscape Services Manager Architect Supsrintendent I I I I I I Contractual Engineer Contractual Park La ndscapel Technlclanl Public Supervisor ROWlParks CADO Transportation Maintenance Operator I I I Contractual Maintenance Contractual Park Street/Drainage Worker Special Attendant Maintenance ~------------~ Events FIT" Maintenance I Worker** I Contractual -------~------ Building Ma intena nee Contractual Park Maintenance Worker PIT." A Uenda nt Athletics PIT(8) I I Contractual Security FI..t Guard". Ma Intens nce Total: 10 Full-time Em ployees 7 Part-time Employees Denotes New Employ.e (12 Months) Denotes New Employ.e (4 Month.) Final Budget 1999/00 Page 54 CITY OF AVENTURA COMMUNITY SERVICES 1999/00 OBJECllVES 1 . Provide accurate and quick responses to resident requests and concerns. 2. complete improvements at Waterways Park and 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. Continue to improve ridership on City-wide shuttle bus service. 8. Continue to improve traffic signage, striping and signalization. 9. Implement City-wide beautification program. 10. Manage contractual maintenance services and programs. 11. Expand recreation and cultural programming for residents. 12. Plan and implement cultural and special events. 13. Expand recreation programming at Aventura Founders Park. PERFORMANCE WORKLOAD INDICATORS Residents Requests Cleared Advisory Board Meetings Attended Drainage Projects Completed Beautification Projects Completed Shuttle Bus Ridership Potholes Repaired Curb Miles of Streets Swept Linear Feet of Pavement Repair/Markings Engineering Plans Reviewed Catch Basins Cleaned Miles of Medians Maintained Linear Feet of Curb and Sidewalk Maintained Acres of Swales and Rights of Way Maintained Special Events Held Cultural and Recreation Programs Held Participants Registered For Programs ACTl/ld. 11197/98 65 20 4 12 100 125 5,000 25 75 6 6,000 55 6 24 2,500 Final Budget 1999100 Page 55 PIIO.JEc:;n:o 1II981II9 . 75 20 6 8 30,000 125 150 6,500 40 125 6 6,000 55 8 30 4,500 ESTIIATE 11I99lOO 90 20 1 5 50,000 100 336 2,500 45 150 10 6,500 65 12 40 6,000 CITY OF AVENTURA COMMUNITY SERVICES 1999/00 BUDGETARY ACCOUNT SUMMARY 001-5001-539 PERSONAL SERVICES 1201 Employee Salaries $ 181,492 $ 240,858 $ 325,350 $ 353,474 $ 353,474 1401 Overtime 318 49 500 750 750 2101 FICA 13,814 18,265 20,594 27,041 27,041 2201 Pension 21,279 28,109 31,607 37,221 37,221 2301 Health, life & Disability 12,683 18,214 24,575 34,182 34,182 2401 Worker's Compensation 196 16,231 14,059 23,803 23,803 ~il\i+t#i1 ..., .dilMIlJl ., ~1.;#~ A> fl~'~Il~ .5 . i#6,~t~ 5 ~~Il,~t~ Contrllctual Service. 3110 Prof. Services - Engineering $ 509,293 $ 190,261 $ 140,000 $ 125,000 $ 125,000 3111 WASA Billing 0 500 17,160 40,000 40,000 3112 Stormwater Data Management 0 32,207 9,360 0 0 3150 Prof. Services -Landscape Arch. 202,872 47,616 50,000 25,000 25,000 3190 Other Professional Services 49,561 3450 Landsrrr.. Malnl. Svcs-Str..ts 270,341 320,125 320,000 750,000 750,000 3451 Beautification/Signage 47,062 25.350 20,000 20,000 20,000 3452 LandscfTree Mainl sysc-Parks 0 0 150,000 130.000 130,000 3455 Transportation Services 0 225,000 225,000 225,000 3460 Street Maintenance/Drainage 67,908 94,760 100,000 100,000 100,000 ....,-,..;....-.-;-;..:.'. i,~~~~ l.~M~~ ~~,$I .<. V :~;~M::: $ $: 1@,~~~ $ 1,:.I!~,i!Qi! OTHER CHARGES & SERVICES 4001 Travel & Per Diem $ 1,758 $ 1.960 $ 1,500 $ 1,500 $ 1,500 4101 Communication Services 1,402 1,621 1,500 10,000 10,000 4301 Utilities-Electric 0 2,809 0 8,500 8,500 4311 Utilities-Street Lighting 58,460 60,267 55,000 60,000 60,000 4320 Utilities-Water 26,175 59,783 55,000 100,000 100,000 4420 le... 4,488 4,640 5,280 5,280 5,280 4610 R&M- Vehicles 2,721 2,057 1,500 2,000 2,000 4620 R&M- Buildings 17,035 4,770 5,000 5,000 5,000 4645 R&M- Equipment 490 0 1,000 1,000 1,000 4672 R&M-Parks 0 0 20,000 25,000 25,000 4691 R&M- Streets 27,259 60,972 30,000 30,000 30,000 4701 Printing & Binding 2,656 3,268 2,500 6,000 6,000 4850 Special Events 59,735 74,547 73,000 55,000 55,000 Final Budget 1999/00 Page 56 4851 CutturaURecreation Programs 39,309 72,676 26,000 30,000 30,000 4920 Permitting fees 0 19,200 25,000 0 0 sw:rl>l.il $ ~..H,4e~ $ 3$8,~10 $ ~2,2~O $ ~~9,2~O $ m,2~ COMMODITIES 5101 Office Supplies $ 6,366 $ 5,395 $ 1,500 $ 3,500 $ 3,500 5120 Computer Operating Supplies 3,956 2,365 1,500 1,000 1,000 5220 Ga. & 011 281 1,835 750 3,000 3,000 5240 Unifonns 0 0 1,750 3,000 3,000 5290 Other Operating Supplies 5,017 2,677 3,250 3,250 3,250 $#:rl>l.il $ i~~o $ ~~,~12 $ MSO . .:i_a:;'~O: $ 13;750 OTHER OPERATING EXPENSES 5410 Subscriptions & Memberships $ 1.464 $ 1,101 $ 1,250 $ 1,250 $ 1,250 5420 Conferences & Seminars 476 1,980 2,000 2,000 2,000 5450 Training 1,157 3,000 1,250 1,500 1,500 5901 Contingency 2,161 22 1,500 1,500 1,500 S#.'Jl>l.i' $ 5:,2Sa $ 6,103 $ 6,000 $ a;250. $ 6,2$0: jo#J1(:#triih~:~t1Vic:~8;:: $ l,~..~..$. 1.<ISUW$ 1,11~9,23S$ 1,19MW$ UsMso Final Budget 1999/00 Page 57 COMMUNITY SERVICES Bt.iDGET.JUsnFlCAnONS 3110 Professional Services Enaineerina - 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 perrr..~s, development review requirements, and other special projects. 3111 WASA Billina - Costs associated with contracting with the County to collect stormwater utility fees. 3112 Data Manaaement - Costs associated with administering the stormwater utility program. 3450 Landscape Services - Provides for costs associated with contracting tree, landscape, irrigation and flower maintenance services for all public right-of-ways, and medians. Figure includes twelve month maintenance costs for William Island Boulevard, NE 207 Street, NE 34 Ave, Yacht Club Drive, and NE 190 Street not previously included in budget. 3460 Street Maintenance/Drainaae - Provides for estimated costs associated with contracting street, sidewalk, and drainage maintenance services. 3150 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 Cityentranceways. 3451 Beautification/Sianaae - Establishes funding for signage and beautification projects to enhance the aesthetics of the City and foster community pride. 3452 LandscapefTree Maintenance Services- Parks - Provides funding for contracting maintenance services for Aventura Founders Park. Services include: grounds maintenance; tree maintenance; athletic field maintenance. 3455 Transportation Services - Funding level includes providing three mini-bus public transit routes on a five day operating schedule on a contractual basis with the private sector. Transit system links the residential areas to community retail and medical establishments. 4320 Utilities Water - Provides funding for services associated with watering medians in various areas of the City. 4311 Utilities Street Liahtina - Provides funding for services associated with street lighting in various areas of the City. Final Budget 1999/00 Page 58 4672 R&M Parks - Provides funding for repair and maintenance of park amenities and equipment, as well as contractual janitorial services for restrooms and office. 4691 B ~ M Streets- Provides funding for services utilized in the maintenance of streets, sidewalks and drainage. 4850 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, Veterans Day, Arbor Day and other major special events. 4851 Cultural & Recreation Proqrams - Provide for costs associated with establishing cultural and recreation programming such as trips, activities, classes, and the arts. 4920 Permittinq Fees - Costs associated with obtaining the required permits for the stormwater drainage program. 5410 Subscriptions & Memberships - Provides for funding memberships in the American Public Works Association and the Florida and National Recreation and Parks Association. 5420 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. Final Budget 1999100 Page 59 NON DEPARTMENTAL CITY OF AVENTURA NON-DEPARTMENTAL - TRANSFERS 1999100 BUDGETARY ACCOUNT SUMMARY 001-9001-581 :~i(,~':'\~~~~~" ,;;F:' ,fllII7lIIlI .~_ . ..1111lt/110 . f_ .; '~';J4i~~'MAwli! ""i,;qli.1Il1l8lON ',-_,-::'-~"~r*)'-;----:~....{"-_:-::;./;-~>:'.t::';~j~(.;~_--.:~;..'4~At. TRANSFERS 9117 Transfer to Park Development Fund 9123 Transfer to Debt Service Fund 9141 Transfers to Storm Water Fund $~~;'t~! $ $ 356,000 $ $ $ 1 ,358,445 1,358,445 1 ,035,704 205,000 1~91,704 .". $ .:, $' $ 2115,00ll $ 1,358._ $ 1;~;44fi Tr;>tII No".llltpartm.nt;l!-Tran~1S $ $ 1,391.704 $ 2115Mll $ 1,351!,445. $ 1,358,445 NON DEPARTMENTAL BUDGET JUSTIFICATIONS 9123 Transfers to Debt Service Fund - Represents debt service amounts required to fund the Florida League of Cities Council Loan for the Government Center, Fina! Budget 1999/00 Page 60 CITY OF AVENTURA NON-OEPARTMENTAL 1999/00 BUDGETARY ACCOUNT SUMMARY 001-9001-590 4101 4201 4301 4401 4420 4440 4501 4650 5290 5901 . "1\18l111lO OTHER CHARGES & SERVICES Communication Services $ 53,679 $ 57,624 $ 42,000 $ 80,000 $ 80,000 Postage 25,514 19,465 18,000 18,000 18,000 utilities 22,046 11,192 13,000 25,000 25,000 Office Space Lease 299,946 216,271 222,582 167,000 167,000 Leased Equipment 159 225 2,000 2,000 2,000 Copy Machine Costs 17,368 12,n6 20,000 20,000 20,000 Insurance 21,327 142,612 200,000 240,000 240,000 R&M- Office Equipment 4,428 1,830 5,000 5,000 5,000 ',""'-',--',',"" "","'" "",',"""," .',,...'...-,.,.....--.'.::... .. ~~;~# '-", ',','-"-",," $oil>;t~~) . ... ," $> ~ll1,iilili 4 #I;~$ $i $ ....~Wtl~.. $" >~~tAClli COMMODITIES Other Operating Supplies -.-,-.,.,.,:.:.,.:.,:,:,::;:;:,:,:.::::,-:.:-. ~~~;r,,@). . $ 10,691 $ . ....)$M~~j$) 8,576 $ ."..,--_. )8,~. 10,000 $ 1i),OOif$.) 15,000 $ 15,000 Hj~~$) "j~~lili OTHER OPERATING EXPENSES Contingency $ 30,000 $ ""-,"',".'," $) ..... ...liIiAClli..$. 30,000 ""-'-'"," . . . 30,000 $ 10,031 $ 16,112 $ 25,000 "'--,"" $ .jO,o~fld~,m$>~M~ ....',,'.',.-. SUb'lotai -. ,..,...-_.-.-"..-..........".. ...,-,-.'".. ....--..-.-- -"---'" .. .---_..... ........".... .. ....................................................... t~I!l~~!~~~';~~>. . ,,_'_:>_:_:'_:::::';' "c-,,>,-,...,-> Gli~$> .~~O~ s"lliM~1 >$~,lill4$/. ~!~~l Final Budget 1999/00 Page 61 NON DEPARTMENTAL BUDGET JUSTIFICATIONS 4101 Communication Services - Estimated costs associatea 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. 4301 Utilities- Estimated costs associated with electricity, water, sewer and refuse service for the new Government Center. 4401 Office Lease - Costs associated with leasing office space for Government Center for 9 month period. 4501 Insurance - Liability and property insurance coverage for all City owned or leased facilities and equipment and all employees and officers. 4650 R & M Office Equipment - Costs of maintaining service contracts on all office equipment located at the Government Center. Final Budget 1999/00 Page 62 ~ ""q, (> OLyof EXCe~ CAPITAL OUTLAY CITY OF AVENTURA CAPITAL BUDGET 1999/00 PROJECT APPROPRIATION 001-80XX "",'~'i/; ";,.>.' 'i;<<~', __,:":i~"I'''fllI.:' 1'.. .> ..... ,~r.:~;t~ V..~ ~~":i(iv:'li~li,~ k/,>;t',i';';;':~;T:;:~t:i'}:;.>.~t~_;~;'i:_';l:i~,';;~:;':-':'.'.4'~:SvAL' "".:<-...._./i_ 'X'-';.L."'''';'' ,i_ t" ;t-- . ;-<?if~',i:"';; .,.;/ City Commission -01-511 6410 Equipment CitY Manaae(s Office -OS- 512 6401 Computer Equipment $ $ 4,870 $ 4,000 $ 4,000 $ 4,000 6410 Equipm!!nt 2,671 2,747 Sub<TOW . $ 2,671 $ 7,611 $ 4,000 $ 4.000 $ 4,000 Finance SUDDOrt Servo -10-513 6401 Computer Equipment $ 266,862 $ 138,740 $ 95,572 $ 28,700 $ 28,700 6410 Equipment 10,583 3,100 $ 2,_ $ 5,000 $ 5,000 Sub.Total $ 2n,44s $ 141,640 $ 98.416 $ 33,700 $ 33,100 CitY Clerk - 08-519 6401 Computer Equipment $ $ $ 4,000 $ 4,000 $ 4,000 6410 Equipment 19,898 Sui>- Total $ 19,898 $ $ 4,000 $ 4,000 $ 4.000 Public Safetv -20- 521 6401 Computer Equipment $ 568,583 $ 125,942 $ 156,488 $ 105,000 $ 105,000 6407 Radio Purchase & Replace. 43,994 13,284 13,284 6410 Equipment 353,893 6450 Vehicles 505,409 257,113 43,000 116,699 116,699 Sub-Total $ 1,427,885 $ 427,049 $ i99,488 $ 234.983 $ 234.983 CommunitY Develooment - 40--524 6401 Computer Equipment $ 16,717 $ 3,_ $ 1,000 $ 6,000 $ 6,000 6410 Equipment 26,060 2,396 6450 Vehicles 25,861 24,000 24,000 Sub-Total $ 68.638 $ US9 $ 1.000 $ 3~.ooo $ 3O.oo~ Final Budget 1999/00 Page 63 Community Services - 50-539/541/572 6401 Computer Equipment 6410 Equipment 6450 Vehicles 6301 Beautification Projects 6302 Walkways/Sidewalks 6303 Safety Improvements 6304 Bus Shelters/Benches 6305 Road ResurfaCing 6309 NE 183rd Street 6313 NE 185th Street & NE 28th Ave, 6314 NE 19O1h Street 6315 NE 207th Slrest 6306 Drainage Improvements 6102 Park Properly Purchase Waterways Park Improvements 6310 Aventura Founders Park 6307 Lighting Improvements ... . ..... .... ....... ... .. .... .. """'---',",-,' $~t~ Non-Daoartmental -90- 590 6201 Government Center 6208 BuildlnglEquipment 6999 Capital Reserve ...."-'...._'..-,-..-..,-':-..,-,-. $~li>t.ilL> ........-. $ 738 $ 4,936 25,506 5,522 $ 3,704 1,508,741 196,794 152,514 7,775 544,945 914,101 $ 397,354 $ 3,515 $ 2,500 $ 2,500 1,150,000 30,000 130,000 1,000,000 170,000 231,000 300,000 $ 19,290 .....".." 1~,~ $~,~;,$ nt,~~~5tl..;~~;ij9il. $/~;(llMW 24,833 34,735 41,364 $ 239,752 21,158 22,342 1,650,000 50,000 700,000 142,000 1,150,000 30,000 130,000 980,000 ...."...". ....,-,'.-.-,-...-.-,... >$~.t~F~(l,~ J~;~t~4~~ i$>>~~;'~i;'1!l!$/ 4,596,708 ..".".". ~'~~i1il~ 906,525 740,000 775,000 1,080,000 1,350,000 1,000,000 ,',,"',-,-.',-,-,', . Total. "-' ''':-:-'''''''-. .. ..... .'.,_,_....,_._. '."",.,.,.,.,.:.,.:.,." '.C.:,'.'_'.;_:_';::,._,_ '$~i1$1,$~$4~mtil$1(l,~!I~.1~i11!li~1$.;~~1l~1 Final Budgel1999/00 88,832 170,000 231,000 300,000 Page 64 $ 980,000 $ 2,573,292 4,596,708 CAPITAL PROJECT DESCRIPTION OFFICE OF THE CITY MANAGER 6401 Comouter EQuioment - This project consists of upgrading computer equipment in the City Manager's Department. FINANCE SUPPORT SERVICES 6401 Comouter EQuioment - This project consists of expanding the City's general computer system, which is used by all City Departments. This project also consists of upgrading computer equipment in the Finance Support Services Department in the amount of $7,700. 6410 EQuioment - This project consists of purchasing office furniture for additions to existing furniture and equipment in the Finance Support Services Department. CITY CLERK'S OFFICE 6401 Comouter EQuioment - This project consists of upgrading and replacing computer equipment in the City Clerk's Office. PUBLIC SAFETY 6401 Comouter EQuioment - 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 $ 55,000 10 Computer Workstations 25,000 Upgrades 25,000 6407 Radio EQuioment - This project consists of purchasing 3 handheld radios and 3 mobile radios to accommodate growth. 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 5 Patrol Vehicles and 1 Motorized Carts Final Budget 1999/00 Page 65 COMMUMTYDEVELOPMENT 6401 Computer Equipment - This project consists of upgrading and replacing computer equipment. 6301 Beautification Proiects - This program consists of funding projects included in the Citywide Beautification/Landscape Master Plan as follows: Biscayne Boulevard (5/6) Phase II $800,000 FEC Landscape Buffer Holiday Decoration & Lighting 100,000 Aventura Boulevard Entrance Features 250,000 6302 Walkwavs & Sidewalks - This program consists of repairing sidewalks along Country Club Drive. 6304 Bus Shelter/Benches - This project provides for the systematic replacement of bus benches, shelters, and trash receptacles within the City. Replace 3 shelters $130,000 6102 Purchase Park Property - This project consists of purchasing the 2 acres south of the Huber Tract located on the intracoastal at the end of NE 188th Street which will be utilized as a future cultural center site and or park. 6310 Aventura Founders Park Improvements - This project consists of installing enhancements to this park site as requested based on input from the community: Shade structure Additional tot swings Gazebo/amphitheatre with power Engineering and Design for amphitheatre Storage Shed Parking Lot Expansion Design 6311 Waterways Park Improvements - This project consists of making the following improvements to this park site recently acquired by the City: Playground Equipment Resurface Basketball Court/replace goal Walkways, benches and trash receptacles Replace and add fencing Sun Shelter New Signage Exercise Stations Power and Security Lighting Landscaping and Irrigation Design and Engineering Costs Final Budget 1999/00 Page 66 6307 Lighting Improvements - This project consists of installing decorative street lighting on NE 34th Avenue. 6201 Government Center - This project consists of completing the construction of the permanent Government Center building in the center portion of the City to consolidate and house all City offices, including the Police Department and provide for future growth. Final Budget 1999/00 Page 67 POLICE EDUCATION FUND CITY OF AVENTURA POLICE EDUCATION FUND 110 CATEGORY SUMMARY 1999/00 FUNDbESCRJPTtON This Fund is used to account for revenues and expenditures associated with the two dollars ($2.00) the City receives from each paid traffic citation, which, by State Statute, must be used to further the education of the City's Police Officers. O8iIECT GOoe '._>4'1'. REVENUE PROJECTIONS t_ tOII7l18 t_ t_ ACTUAL ACTIIAL APPRO\IED CITY MANAGER REVENUE '. REVJaiIlJE BUDGET I'ROPOSA1. t_ COIIIItSSlON APPROVAL CATEGORY. s 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 2,600 10 0 50 50 50 0 0 0 0 0 0 0 1,496 1,496 1,496 M"r~\~ ~,()()I) $ '\:41146 .$ 4.146 A. M4$ 3100001319999 locally levied Taxes 3200001329999 Licenses & Permits 330000I339999 Intergovernmental Rev. 340000I349999 Charges for Services 350000I359999 Fines & Forfeitures 360000/369999 Misc. Revenues 3aOOOOI389999 Transfer from Funds 3999001399999 Fund Balance TOTAt,AVAI!-ABLE . ~'. C()llf:NO. 100012999 300013999 4000/4999 500015399 540015999 6000/6999 . "...... ....... ',. CAliGoRVRecAP . EXPENDITURES t_ t9117118 '0 ACTUAL ACTUAL '0 t_ o Gll~II'TIS$lON "APPROVAL 't18lll99 .t_ ~CIfY~ "1UlG&T" . ~ Personal Services Contractual Services Other Charges/Svcs Commodities Other Operating Expenses 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 4,146 4,146 4,146 Capital Outlay o o o TOTAl. EXPENDITURES $ 1,000 $ s 4,146 $ 4,146 4,146 $ Final Budget 1999100 Page 68 CITY OF AVENTURA POUCE eDUCATION FUND 110 1999/00 REVENUE PROJECTIONS 3511000 3611000 3999000 Fines Interest Earnings Carryover $ 1,068 $ 10 o 1,000 $ 2,600 $ 50 1,496 2,600 $ 50 1,496 2,600 50 1,496 o '!'~tA4~v~~~> .\si$1~~)1i@f4i~~1)+,~#f)4<'# EXPENDITURES 2001 1~~. f';lf~uL.wM. 5450 Public Safety . 521 Training $ 1,000 $ $ 4,146 $ 4,146 $ 4,146 TOTAL EXPENDITURES $ ...)~~O$) )V.".~~$>)+,1~$)A;'4$ . REVENUE PROJECTION RATIONALE 351395 Fine Assessed for Local Police Education - Two dollars ($2.00) is received from each paid traffic citation issued within the corporate limits of the City, which, by law, must be used to further the education of the City's Police Officers. Final Budget 1999/00 Page 69 STREET MAINTENANCE FUND CITY OF AVENTURA STREET MAINTENANCE FUND 120 CATEGORY SUMMARY 1999/00 FUND DESCRIPTION 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 19l161l1l' 1_ 1_ 1_ 1_ OBJECT ACTUAL ACTUAL APPflOVED ClTYMNtAGER COMMISSION CODE! CAteGORY AE'VENUE RE1II!NlJE IllJDGS ~ APPROVAL 310000/319999 Locally Levied Taxes 0 0 0 0 0 320000I329999 Licenses & Permits 0 0 0 0 0 330000I339999 Intergovernmental Rev. 349.356 338.000 348.000 359,500 359.500 340000I349999 Charges for Services 0 0 0 0 0 350000/359999 Fines & Forfeitures 0 0 0 0 0 360000I369999 Misc. Revenues 0 3,000 3,000 3,000 3,000 380000I389999 Transfer from Funds 0 0 0 0 0 3999001399999 Fund Balance 25,803 0 21,000 40,000 40,000 ....__..-.-..... . . , . - . , - - . - - . . . . ,',".'.'- . ""-,----""""" ....."..,,-_...-....-.-.-.,. TOTAl AVAILABLE . $ . . 375.159 $ 341.000 . $ 372,OOQ $ 402,500 $ 402,500 OBJI!CT CODE NO. 1000/2999 3000/3999 EXPENDITURES 19l161l1l' 1__ ACTUAL ACTUAL 19II/lIll 18IIIIlIO 1_ APPRO\IED CITY....JtAGER CCW.''1-\ON BUDGET PROPOIAI. APPROVAL CATEGORY RECAP Personal Services Contractual Services 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 } $ '$ $ o o o o o $ o o o o o 4000/4999 Other ChargeslSvcs 5000/5399 Commodities 54Q()/.~9~~.........?~~~r?~~~~ti~~ .Exp. Tgt#Pf'EAArilil!:l$~~ES . 600016999 Capital Outlay 9000/9999 Transfers o 354,353 354,353 $ o 0 341,000 372,000 ~1jJOO . $ 372,000 $ o 402,500 402,500 $ o 402,500 402,500 ",--,' - . . -,.,-,','.'..'.'," .-,."..'.'-'..'.-..'-'...-.-....-.-.'-'.':. TOTAlI!iXPl:NOITtJRE$ $ Final Budget 1999/00 Page 70 CITY OF AVENTURA STREET MAINTENANCE FUND - 120 1999/00 REVENUE PROJECTIONS v' ~.._n' .~. lliil.....'.'> ~..i n' .... ....l......' . 1_ 'y':':'\::=;':r'=q_~~=:,'C~::'~ Interaovernmental Revenues 3351200 3353001 3353010 3354910 State Revenue Sharing $ Local Option Cap. Impr. Gas Tax Local Option Gas Tax 84,041 $ 81,685 183,630 78,000 $ 80,000 180,000 81,000 $ 82,000 185,000 84,000 $ 84,500 191,000 84,000 84,500 191,000 Gasoline Settlement $ $ :,:<::,:,:;::>::::.,,' ":<<"",:,':'::::<<<:_:.:<,," ,-c-:-,-:,,",","_:_.,-:-'-'- _ _ '_:_C,,"_:_",-:-::," "-'-"-'-<-:-.'-",", -.,. . -:.....:..<:-..-..,-:. t#tiiol> ...... ')V)~:~l;$V~~t~Wf$~(I(1f)~~i~f '~i. 3611000 Misc. Revenues Interest Earnings $ "",---"" ,."..... . " ","'-.-' -",""-.'.'",':' . ---.. -.. . .."...-.."....-.. .... ....... ....... . . : : : : : : : : : : ~ 'Ii : : : : : : : : : . ' . $ 3,000 $ 3,000 )PL~,l!WS))~W $ 3,000 $ 3,000 . ,'----'.-,. :,>: '::\/~;qOlf $>:,' :)\~i~:: '"'---.-''''' ..".-...-'....... .--_... --.... --"'-.'.-"" "f<iIilV>'" . 3999000 Non-Revenue Carryover $ 25,803 $ .."..._-".. ......-,'.'-..,-:..-:,-,-.,-,., ."....'-.. ....ii(> ....:rM~k ... $ 21,000 $ 40,000 $ 40,000 <$> iH~1,@ $..~,~ s . <~,~ --""-.-""" - . . , . . -.' ..". -.,-,-. . .......--...--.-.... -" . '. .. . t<itiiol> . tqf..w~V~~~>>$)~t!i;1~H '$..#i,~~$W;~q~ $>.~.~$<~.~ 5819101 +~~~'i'~~~U~~/>ik Hi~~;~~ $:#1A(I(I Al~i~li$>~,@ ../ )~,~ Final Budget 1999/00 Page 71 RE\tENUE PRO.JeCTION 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 $84,000 will be received in the upcoming fiscal year. 3353001/ Local Option Gas Tax - The County has adopted two phases of the local option 010 gas tax. The first phase is six cents per gallon on fuel and is collected by the State's Department of Revenue and remitted monthly based on a formula which provides a weight of 75% to population and 25% to center line mileage in each city. These funds must be used for transportation related expenditures. The second phase must be used for transportation expenditures needed to meet the requirements of the capital improvements elements of an adopted comprehensive plan. EXPINDn'UM . 9101 Transfer To General Fund - After the budget is reviewed, specific expenditure accounts in the Community Services Department and the Capital Improvement Program will be designated as funded from this fund. Although we will account for these expenditures within the General Fund, transfers will be made once per month from the street construction and maintenance fund to the general fund to reimburse the general fund for actual expenditures made from these designated expenditure accounts. Final Budget 1999/00 Page 72 POLICE CAPITAL OUTLAY IMPACT FEE FUND CITY OF A VENTURA Pc>1.1($CAPlt~OUTLAYIMPACT FEE fUND 1. CATEGORY SUMMARY 1999/00 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. REVENUE PROJECTIONS 310000I319999 Locally Levied Taxes $ $ $ $ $ 320000I329999 Licenses & Permits 0 0 0 0 0 33OOOO1339999lntergovemmental Rev. 0 0 0 0 0 340000I349999 Charges for Services 0 0 0 0 0 350000I359999 Fines & Forfeitures 0 0 0 0 0 360000I369999 Misc. Reven ues 0 58,000 60,000 60,000 60,000 360000I389999 Transfer from Funds 0 0 0 0 0 3999001399999 Fund Balance 0 107,375 175,150 96,574 96,574 . -.-.>>...."...,...,.,.....".....---.-- .. ----------------".". '. .....,,,..,,..,, t9t)l,t;~l;'All4\IiIl.,I;./> . .. i. '$ .... . $ . l6U1S S .. . ~MW $f~74 S . 158,574 ",r",,, '?c~;;ii,_~~[ ':' )i'_ ..., '{,;" ~ if, 1Iil1~i .I~\ I'Jfl }_i.ItJtL}~" 100012999 Personal Services $ 300013999 Contractual Services 400014999 Other ChargeslSvcs 500015399 Commodities ~.~~i.i.i"..?t"~~~?~~~~i~9. Exp. tQT~OP~11~~P(~!;l>' i" >$ $ $ $ $ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ..,,:-, $ $. '$/' 'S 600016999 Capital Outlay 900019999 Transfers ,..,.::,-,-,:,.:-,-,.:.:-:,;",:",;,'-'-'-'-'-:-'-':':'-. ...ot)l,t;~X#ENOiil.JRl:$..' .ii.. $ $135,111 o 0 i$' "'~~,~". "," . $ 235,150 o ~5.1$()j $ 156,574 o '. 156,514 $ $ 158,574 o 158,57. $. Final Budget 1999100 Page 73 '"'\;'''';; ;>,J\1!:."'" c.~.; ~"'s~,t::~{\;. CITY OF AVENTURA <. ~~At~VIMPACTfEE~t40 1999/00 ":;'\/ REVENUE PROJECTIONS 361100 3632200 Misc. Revenues Interest Earnings $ 4,746 $ 182,731 .-....,'.. ~iw!"'TI $ $ $ .~~""".I.ITI':"''7~"""... ...... .................... .......... f~l> .. ..>$) 58.000 60.000 $? .......~~$.?.~.~. 60,000 60,000 $n ...........~~.. fn~!~ 3999000 Non -Revenue Carryover $ ...-....--..... . . ........-,..,...... .. . -.. ..' '-'" -... . .... .. .. --- .....?W? $ ?$ 107,375 $ 175,150 $ .".,....,. ',"""','" ~llt~'tt'Ar~!i~$? 96,574 $ ....'....,'.,':.'.,. ?~~'1ij'$? 96.574 .-.',-.'.','.'-.'--,'-'.-,-. . r~I................ .--..-.", ..... --. $lI:$i''' TI;l#4~...~lt,.I\~~/... ......nn..n$.. .....~~*!+#~ ..~~*t~in ........~~.1~..~..~@;t+~.. .....1~.~~. EXPENDITURES 2001 Public Safety - 521 6407 Radio Purchase & Replace. 6450 Vehicles 6410 Equipment $ 100.000 $ 100.000 .. '-,"','-'-' :..: $ 135.111 ?$?~~ll,~i~$ 122.700 52,294 .......,,"'" ....---....----. . ---" ----". ....--."....... 1:i:":~?$ 56,574 56.574 .-..,..,-.-.-,-,..:,.,..,-,,:,:.; n~W~..!? :"":-'-:';';-::":-:-:-;':';:::" j~'1+nfA~,~.. Non.DeDartmental . 590 6999 Capital Reserve $;.~t~';'iL? .. $ ':;::,":;:::::;:,':;:':::::::' '. ::;::<$~:::::::;:::;: .'-',~:-; $ ....... .. JF. "-:":":. $ in? 60,156 $ ......... "'-,-","-' ?!lQ,i~f l? $ $ . ..-,,'.'_.,'. . '::';'::;::: ##~4,*~~9~~~...n... ..n$<.......... ....-.-:-.-..-.:.:-.. . ,;,:::-:,:':""':::::-:-:':': .,-,_.,_:=-:-::,-:-:-....;.;, ..,.'-::-:':-;'.-.-'. $?,~mLJ~~.1$OL,.ji;@'t"Lf ?~~!~l Final Budget 1999/00 Page 74 ReWNuE.PROJECTION.RATIONAI2E . .. '. " .., 3632000 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. CAPD'AI "....... -f:n' iiII'Cmr- lION "0' '. ~,..,<_I!'\IIIlo.,1""~,." .........;......1W:;, PUBLIC SAFETY 6407 Radio EQuipment - This project involves purchasing a new 800 Mhz frequency for the Police Department. 6401 EQuipment - This project consists of purchasing the following equipment for the Police Department: Dive Team Equipment 2 Overhead light bars, Siren & Cages Marine patrol engine replacement 5 Tactical Rifles 10 Handguns SWAT equipment Final Budget 1999/00 Page 75 PARK DEVELOPMENT FUND CITY OF AVENTURA PARK DEVELOPMENT FUND 170 CATEGORY SUMMARY 1999/00 This fund is used to account for revenues and expenditures specifically earmarked for capital improvements to the City's park system. The fund will account for impact fees derived from new developments and restricted by Ordinance for Park capital improvement projects. ..,~j;):. ~n:~,::~~, '>~~~.~>~ .... ." .:;,'::~~if?~\:;{:'(;~'~:~"'::';<';" REVENUE PROJECTIONS ..1...:!Ei.....~~!~~~/ 310000I319999 Locally Levied Taxes $ $ $ $ 320000I329999 Licenses & Pennits 0 0 0 330000I339999 Intergovernmental Rev. 0 0 1,050,000 340000I349999 Charges for Services 0 0 0 350000I359999 Fines & Forfeitures 0 0 0 360000I369999 Misc. Reven ues 0 700,000 50,000 380000I389999 Transfer from Funds 0 0 0 3999001399999 Fund Balance 0 0 534,807 .".....,......."...,--,..-,---.--'_._. TOTAl, iwAILABLE . . . :1_ cdillIII8SION APPROVAL $ 0 0 1,000,000 1,000,000 0 0 0 0 25,000 25,000 0 0 0 0 ..."..... '$ .. """. .,,--,,-,-. -$. . .71lO;0ll0. $' l,634,1lO7$ .' . l,Oa$;OllO. .$ . l,Oi!$.(l(l(l EXPENDITURES 100012999 300013999 400014999 500015399 Personal Services Contractual Services Other ChargeslSvcs Commodities $ $ $ 0 0 0 0 0 0 0 0 0 0 0 0 $ $ $ $ ~7~........?th~r.?~~~ti~g. Exp. TQTAI,QP~MTIJii;ll'~I!~l!l~l!l '$ 600016999 Capital Outlay 900019999 Transfers .....",,,..,,. tQT.ij.~l'I'il<ip~it . $ $ 684,554 $ 1,634,807 $ 000 ....$ '&84.~$1,$M.lllit. $ $ Final Budget 1999100 Page 76 i_ . .. -;.' .. --"., <', '.;' oaj'tn::TSIDlI ";C,;.;.-}{:,;; .:....: AI'l'ROVAL $ 0 0 0 0 0 0 0 0 $ 1,025,000 $ 1,025,000 o 0 1.025,000 $ 1,025,000 CITY OF AVENTURA PARK DEVELOPMENT FUND 170 1999/00 REVENUE PROJECTIONS 3377100 Interaoyemmental Revenues ~~_~~.i_f:l~_~_~' Pa~.~.~_~t__ .',','. $ .,...............,...... . .'.......',....'.:..,..'..,....'.... Tiltai? . . .?f $ 160.000 $ 1.050.000 $ 1.000.000 $ 1.000.000 " ,..'.....'..,'.... .,'.......'.'.....'-:. .,-.'.......'.:.-.-.'... ..'.........'-:.:...'_..-,. >$d#.~$H;q~$?1~q,~q $.H;q~ 3611000 3632700 Misc. Revenues Interest Earnings Recreation Impact Fees $ 2,973 $ 256,841 $ $ $ .....-,-..,......,.... .....-..."... . ....................... . tiltai>..' . .... ,.><S >~~~~~+ s'/'jl(l,~Q $?n~.~ l??~~Q$> >~~.@ 700,000 50,000 25.000 25,000 3999000 Non -Revenue Carryover $ ..>$ .',,--'.',',-. .,_...... $ 317,000 $ 534,807 $ .,.-,'.'.",','.,." ji.@r,llAA$~,lIW$> $ >$... '".'-''''' ....-.-..-...,. . -. '.'. - . '.' - ' . - , - : .'....,..-.-..... ...-......,-,>:-._-.. .. ". .. . ...--- "-",'-'" r~i..' "'l:!'i"A4~~~I~~/<>J ....~~$~+.$1,1#,l)(JtJ .$.1,#~~Qr~i~~~.l)(JtJ~H:q~1iq~ OBJECT CODe NO. EXPENDITURES 5001 1_ 1"'188 ACttW. ACttW. 1_ APPRcMID ' 8IIIlGEt 1_ ClTYIWUII!lV. ~ 1_ '''W--18etDn ,,\PI'ROVAL CATEGORY'RECAP CommunitY Services - 572 6310 Aventura Founders Park 61 02~~r~~r~~~~~r~hase ~!i--r<>~I".... $ $ 684,554 $ 534,807 $ $ . ---.... ......". $. 1 ,050.000 1 ,000,000 ./f~,~i~ 1:~~Qt$>1,@.~q$/ 1.000,000 "-'-,-,"" ..".-'..','.'. .,,--_... 1A~AW Non-Deoartmental - 590 6999 25,000 TOTAL EXPENDITURES "'-"-;"-'-':' $/... .',' .:.-."'.,:>:,,:,.;-;-......:"',-:>:"'.;.;-,-.'-.:"',>,.,:: ":,::,,;;::<:,:,:,:,,,>-., $/~;~.~3;6:1#.llqiJH/M~~,~qJj,Qa@W . Final Budget 1999/00 Page 77 .. REVeNUE PROJECTION RATIONALE 3377100 This represents the amount anticipated from the Safe Neighborhood Grant Program to fund the purchase of the additional 2 acres south of the Huber Tract. . CAPITAL ~ Dlb.(..11ON COMMUNITY SERVICES 6102 Purchase Park Property - This project consists of purchasing two additional acres south of the Huber Tract located on the intracoastal at the end of NE 188th Street which will be utilized for the proposed Cultural Arts Center or as a future City park. Final Budget 1999/00 Page 78 DEBT SERVICE FUND CITY OF AVENTURA DEBT$ERVICE FUND.230 CATEGORY SUMMARY 1999/00 This fund was established to account for debt service payment expenditures associated with the long term financing for the purchase of properties utilized for public parks, and the permanent Government Center and Police Station and the construction of the Cultural Center, Government Center and Police Station. REVENUE PROJECTIONS -."t:>"":0,:,:_:,,,',(jJ::<,,-i ~~'"~ .. .CiVic... " ''':;''V,,-,''''''::i.' ,. .',.....-.., ''''', 310000/319999 locally levied Taxes 320000I329999 licenses & Permits 330000I339999 Intergovernmental Rev. 340000I349999 Charges for Services 3SOOOOI3S9999 Fines & Forfeitures 360000I369999 Mise, Revenues 380000I369999 Transfer from Funds 3999001399999 Fund Balance 0 $ 291,313 $ 1,440,000 $ 0 0 0 0 0 0 0 0 0 0 0 0 0 9,887 20,000 0 0 0 0 0 0 :.: "." i_ . . "~l'!C(J'IClM ., ~: ,"'." AlL RovAl. $ 0 0 0 0 0 0 0 0 0 0 1,358,44S 1,358,445 0 0 ................., .,.-....--_...". TOTAl AIiAILAI!l~ ' $ , $ , ' 301,200 $ 1,46O;1lOO $ 1,358,445 $ 1,358,445 EXPENDITURES ,',", ~~~:.~ ,", ,l'fer," ....,. CGlIRo." ~ 1"".' AchW. · .": :1....;'I.m~11 .1.....J. _ A<:'i1W. Jll~L.cMtb ..ar;....w~ ~.l::l:{lIiunilOlt ,. 8uoGEr . PROPC:I8Ai. ,". APPROVAL .-\,.",..,,"; 1000/2999 Personal Services 0 0 0 0 0 300013999 Contractual Services 0 0 0 0 0 400014999 Other ChargeslSvcs 0 0 0 0 0 SOOO/5399 Commodities 0 0 0 0 0 54OOIS999 Other Operating Expense, 0 0 0 0 0 Final Budget 1999/00 Page 79 6000/6999 700Dn999 900019999 Capital Outlay Debt Service Transfers ,-----_. """,--""".--...., .,-.-.-,..'..,..':'_......-,......,.-.-..-,-...'..,._'-,.,-,-:-. ti:it4~*~~liil'iY@$> . Final Budget 1999/00 .""---..--.." . . . '-.. ..""" -.--,-. . ","- .-...... ",' .../$ o o o o 206,304 o o 1,460,000 o o 1,358,_ o o 1,358,445 o ",-,',-,;.;,-,-.',",".'-'." ',-,'.-,-,'.',",".'-",".:. <.:.'-:-'..;-:<,> >$.~i~~ H$Lll~();~$/(i\$ll,#liH$t~,#$ Page 80 CITY OF AVENTURA DEBT SERVICE FUND 230. 1999/00 REVENUE PROJECTIONS 3141000 3142200 3143000 3144DOO 3611000 3811001 3999DOO utility Tax- Electric utility Tax-Telecommunications $ $ 187,328 $ 59,847 37,293 6,845 9,887 1,440,000 $ $ utility Tax-Water utility Tax-Gas Interest Earnings Transfer from General Fund 20,DDO 1,358,445 1,358,445 Carryover ." ."-,,. l'~F .-..--..--..,..--..-.""". .......-.-.-...-.-..'-.-.....-.-.-. ......",. $ . 3llt,2D8 . $ (48D.1lIio $ 1;3S8.44S' $ 1;358.44S $' EXPENDITURES 9001 , :?:($ 'J,--x<"~r~&~:il;:\ "-';~;:0\-:'.\~(:':.-;':'jr'; '--'/-: '" ",........ 1_ j.\. _,';'~"'",.;;,,;,'i':-<Ij~' _ _~-:>_-,<.~ ,-~I!lfJ~-- n 1':CCMaU.llON .' " "-i:f.:"':' ~'cd,~' ~AI. '::..,.< 1~';.;;:_~}~;,.~_ " ; .~:~>c;,\ .~h~h+/f<~:~-; '~~.'!:~i..~:.:.c~,~:;'~;: " _ .~~..ftIii!_~(-,,_ 7130 7230 7.330 Non-Oeoartmental - 590 Principal Interest Other Debt Service Costs TOTAL EXPENDITURES 355,000 $ 982,410 21.035 $ 412,000 $ 206,304 1.038,000 355,000 982,410 21,035 1.3$1.#5 $ 10,000 $ :'; .".", . $. 206.3Il4 $ l,48D.llOO $ 1.3S8,44S . $ Final Budget 1999/00 Page 81 'REVENUE PROJEctION RATIONALE 3811011 Transfer From General Fund - Amount transferred from the General fund to fund Debt Service costs. BUOGE'r JUSTIFICATtOlil8 7130 Principal - Principal payment due 4/1/2000 on the Florida Municipal League Council Loan 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. 7230 Interest - Interest payments due on the loan which will be payable on 4/1/2000 and 10/1/2000. 7240 Other Debt Service Costs - Fees payable to the Florida League of Cities for acting as the paying agent and arbitrage calculation costs. Final Budget 1999100 Page 82 CAPITAL CONSTRUCTION FUND CITY OF AVENTURA CAPITAL CON$TRUCTIONFUND 320 CATEGORY SUMMARY 1999/00 ~, This fund was established to account for bond proceeds and expenditures associated with the 1997/98 Revenue Bond Issue to construct the Government Center, Police Station and Cultural Center. REVENUE PROJECTIONS .,;':" '.' .,.... ',~:. '1_ '.' ,~ ....;.,y.;::(. MmW:-r~.""C'~'V:')";lJl__:..~~':~.r~I~:- c" '~"'.~Bl_'/."~ :;7 >;,:1.> "", '-,.'".. ./1<<>. . 'ft88IDO ":"-';"'" ., ccllilrulslON .....~A1. 10,250,000 6,850,000 6,850,000 .$a;m,~$~~lliIlliJ>'l',~,lliIllift~,~ 310000I319999 Locally Levied Taxes 3200001329999 Licenses & Permits 330000/339999 Intergovernmental Rev. 340000I349999 Charges for Services 3500001359999 Fines & Forfeitures 360000I369999 Misc. Revenues 360000I389999 Transfer/Debt Proceeds 399900/399999 Fund Balance ...-..-:--.;..,-,-,',.,'-',..-.:--.-_._..-......,-,'-'.-,'-;--.-,',',', '--"-",-,'" t()t4~y~a)..~~~RAW~~@> . '$ . o $ $ 0 0 0 0 0 0 0 0 0 17,630 0 3,200,000 0 0 $ $ 0 0 0 0 0 0 0 0 0 0 0 0 250,000 150,000 150,000 0 0 0 EXPENDITURES c, ,,_; .:.. :: '. .......,. .;. '1 '.,.' ft88IDO . knW. '}v~~ ~riff..~~a;'. m- r'""- 'I~> "'\-~ "'''''.APPRovAl 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $ . '';' $. $ " $ $ 0 2,844,876 1 0,500,000 7,000,000 0 0 0 0 0 0 0 0 100012999 Personal Services 300013999 Contractual Services 400014999 Other ChargesJSvcs 5ooo/s399 Commodities 540015999 Other Operating Expense -:,:_,,;:,:,,::::::::::,:,::,:-:-:,:::-:-:::-;.;.:.>,..;. 'I'()'I'Al.Qpi!;MtIN$~xlii!j,j$i;$'; ; 600016999 700017999 900019999 Capital Outlay Debt Service Transfers o o o o o 7,000,000 o o "."--""---""'" '"... "","',',',",""""" TOTAL EXPENOI1lJlll:S $ ,.........., . . $ 2.S44,1l7ll $ 11l,jiOO,OOO Ii 7iOOO,lJOO $ 7.000,000 Final Budget 1999/00 Page 83 CITY OF AVENTURA . /,.CAPJTAL CONSTRUCTION FUI'tD-'320 1999/00 REVENUE PROJECTIONS 3611000 3999000 3842000 Interest on Investments Carryover Bond Proceeds $ $ 17,630 $ 2!lO,000 $ 10,250,000 150,000 $ 6,850,000 150,000 6,850,000 ',',','.',""'" Tl1l/I{:' .' .-.-.-,-.-,.,-..','.,.'-'-'.-,-....,.-. . '.' - - -. ...,.., - -.- . . . .. "'-"-'----." .... ......... .-.- ... .- .....:.yAi:. .'".:-_.-.'. .<::,:,..:- 3,200,000 Yk~,~r,~~H~~~ sr,\l9i!;~ $ Hr,~;~ EXPENDITURES 9001 8101 6201 Non-Deoartmental - 590 Land Acquisition Government Center TOTAL EXPENDITURES $ $ 2,812,785 $ 32,091 .....--,... ~,@,i!i'iI $ $ ::$>": .'.>:"....-, :.'.k 0,500,000 7,000,000 7,000,000 $. ~m~!l $?,,!l!lil,~!ll)ji,!l!lil,!l!lil Final Budget 1999/00 Page 84 REVENUE PROJECTION RATIONALE 3611000 Interest on Investments - Interest on balance held by Flrrida Municipal League Loan Council until paid to contractors. 3999000 Carrvover - Fund balance carried forward from the 1998/99 fiscal year. CAPITAL pROJEC:r~, NON DEPARTMENTAL 6201 Government Center - This project consists of completing the construction of the permanent Government Center building in the center portion of the City to consolidate and house all City offices, including the Police Department and provide for future growth. Final Budget 1999100 Page 85 STORMWATER UTILITY FUND CITY OF AVENTURA '$TORMwATeR'UTILtTY FUNO 410 CATEGORY SUMMARY 1999/00 This fund is used to account for revenues and expenditures specifically earmarked for the construction and maintenance of the City's stormwater drainage system. ~T,~;;~~d\j. ..; .'. }i~;~,,','~; '.. ';.~J\~'fl~:~:,,"":;<~:!\;,;M;':~r~':'~j:':)'~';; REVENUE PROJECTIONS '14.(-';"-''-'';' '., :<:,'~'i':;"<-' : ,"'i:;-" ,c_, ; " . ,,"':: ,11'11" : .,...... ,- .~~'~t-"(j~If'I~_::CtL jlDN . " ,: ;"'.*3i!J~:, ::~. .I.ill J~.llAL 310000I319999 Locally Levied Taxes $ $ $ $ $ 320000I329999 Licenses & Permits 0 0 0 0 0 3300001339999lntergovemmental Rev. 0 0 0 0 0 340000I349999 Charges for Services 0 875,094 814,036 834,397 834,397 350000I359999 Fines & Forfeitures 0 0 0 0 0 360000I369999 Misc. Reven ues 0 0 0 0 0 380000I389999 Transfer from Funds 0 1,035,704 848,053 167,073 167,073 399900/399999 Fund Balance 0 0 0 0 0 ,>"'-',-,--,-,,,>-,,-.--'-'-<'-' tptAi.~VAIl.AJ;ihE: . $ . .' $ . .1,MQ,71I8 $ . . 1;882,lI99's. 1.pG1;470 $ 1,01)1A71) a~:~~i...\;:::.:'.t.. . .\" _No:. ;CA._0ii~, 100012999 Personal Services 300013999 Contractual Services 400014999 Other Charges/Svcs 500015399 Commodities 540015999.. Other Operating Exp. TOTALOPERA1'INGEXPBisES EXPENDITURES =,~: ,.;: ~~'/,'7~ ...... . . ..... .' ,- . ~_KJM:__li'!t......: ((,J"" ';'" ;;;'~~,,~~';,-~:::i.:-'j.::7'i~:-~i:':~ $ $ $ $ $ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 , $ $ $ . . $ o o o o $ 600016999 9000/9999 Capital Outlay Transfers $ $ 1,042,652 $ 1,495,169 $ 252,873 $ 252,873 $ 240,500 166,920 $ 748,597 748,597 $ j~~,1li~ $ :M~,CiIiQ '$ t~1,4ill 1i()l)1,<\711 .'.,-,'.', ,'-.... ....",_.._-' ",_.. "'-.' ...--..-......'-...-'.-..-.. "6'1'JI.tle~I'Et.lPl"r~~W . Final Budget 1999100 Page 86 CITY OF AVENTURA ,- '" 'i..$TORMWATER1JTILlTV. ..QND410 "...." ....,. ""-",-,"',-" ',..., . 1999/00 REVENUE PROJECTIONS 3439110 Charaes for Services 4-1 Stormwater Utility Fees $ '.'.'-'.'.'.-.'.'.-.','.'.",...:.:.;.:<.;-;-:,'-,...., ",'" 'l';)ljjl// '$/ $ 875,094 $ 814,036 $ 834,397 834,397 /$.........~~.~..$/ /~j~.Q~ .$m;~~.~~t 3611000 Misc. Revenues 6.9 Interest Earnings S ';';-';'-'-;':';';';';';" ;-.,-....,:,:::.::,:::.'.,..-'-:.,...;.:.. t~l< ..', '. . $ $ ......... ,':"-,-,':"'-'> $ $<' $ <... $ "'-.""'" "--, . ','-'-",' ..$............... 3811001 3999000 Non -Revenue 8-9 Transfer From Gen Fund Carryover '--""""'." .... '----."--"-""---." ..... ------.. ..../'11'... $ 1,035,704 $ 205,000 $ $ o 0 643.053 167,073 167,073 <lH~~,t94 $...~;Ci~..H~i.~~$/1~t,Ci~. .......,......-,..-.-,-...',.... '. .-....'. -." . 'l';)ljjj<'" "'_:::;';':';':';"<';';';':-::'';';'::' -coO'_':"--:-"-';' tQtAi.~Vjt,I4\I!I~'" .............$........ .:.:'....:'.',-,'....;,;,;.- ",',',,',',',',:-"'-" ':;';":""";-",',':-:':":':::-:' .:-:--'-:.:,:-:- i$.i.~~lJ,t!l~) .1,~,~AAJ)~i.~rlJF j;qii1",i~ Final Budget 1999/00 Page 87 CITY OF AVENTURA STORMWATER UTlLITY Fl.!ND410 1999/00 EXPENDITURES 5001 Capital Outlay: CommunitY Services - 538 6306 Drainage Improvements $ 6316 213 Sl Stormwater Collector .."."..".. $ll"'T<ltlll . .., ".. $ . $ 6,946 $ 1 ,035,704 S. 1M:!,~:! .~. . 1,243,053 $ 25,000 $ 205,000 ......... .1,~,~~ W. ... )~,il9O$ 25,000 25,000 Non-Deoarlrnenlal . 590 6999 Capital Reserve ~~r~~ $ $ $ - $ $ 47,1 $ 227,673 $ 227,673 $ .47,1 .$ 221,$73 $ a2l',873 Total Capital Outlay NON-DEPARTMENTAL - TRANSFERS 9001 ..c.....,..,,:.. .,....'......, -<,,'\;jily~~!)''''''' ;,.w..Ji.irr i .1CiN .. "",'>:,'t',;, ,,' ~ .. j"-,,' Transfers. 561 Repayment to General Fund $ 9101 Transfers to General Fund $ $ $ $ 575,000 $ 575,000 $ 240,500 $ 166,920 $ 173,597 $ 173,597 $. . 240~$Cj(j:' $. 1~.~2!! Si . '!',tll,$9r $ 741.591 ..".".. $Ub~'1'!>l.J1 ."..". ,.." ",.""",-""". Tolld iolon-o,,""rtrnental - Tni $ $ 240,560 $ 166,920 $ 741,697 $ 748,597 $ $ 1,283,1sa $. 1,562,1189 . $ 1.001,470 $ 1,ocn.4711 TOTAL EXPENDITURES Final Budgel1999/oo Page 88 REVENUE PROJECTION RATlONAI.E 343311 Stormwater Utility Fees - It is proposed to maintain the Stormwater fee at $2.50 IERU 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 Monthly Rate Per ERU 29,277 $2.50 Revenues: Gross Stormwater Utility Billings $ Less: Uncollectibles $ Yields: Net Stormwater RevenuE $ 878.313 (43,916) 834,397 Final Budget 1999100 Page 89 CAPITAL PROJECT DESCRIPTION COMMUNlrr SERVICES 6306 Drainaqe Improvements - Based on the Stormwater Master Plan prepared by the City's consulting engineers, the City has been divided into three major basins; (1) the area to the south of 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 improving 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 was completed 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 outfall for all entities. The South Aventura Stormwater Collector is under construction and will be complete in the 1998/99 fiscal year. The General fund loaned the Stormwater Utility fund $1,150,000 to expedite the North Aventura Stormwater Collector. This amount will be repaid over the next two years. The following projects are scheduled for the 1999/00 fiscal year: Minor Drainage Improvements 25,000 Final Budget 1999/00 Page 90 POLICE OFFDUTY SERVICES FUND CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND 620 CATEGORY SUMMARY 1999/00 FUND DESCRIPTION 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. OSJECT" CQDe "j"" REVENUE PROJECTIONS 1l11M17 fII7II&. 1_ 181MlO 'AC:I\IAL '. ".>AC1\ML- ; AIT.)~,~;~GEIt IIUDGEf PROPOSAL 181MlO <XleIIT--lON APPROVAL 310000I319999 320000I329999 330000I339999 340000I349999 350000I359999 360000I369999 380000/389999 3999001399999 CA~ locally levied Taxes Licenses & Permits Intergovernmental Rev Charges for Services Fines & Forfeitures Mise, Revenues Transfer from Funds Fund Balance o o o o o o o o 0 0 0 0 0 0 0 0 0 0 357.120 383,000 0 0 0 0 0 0 0 0 0 0 0 0 o o o 383,000 o o o o ..--.-,--......"'.--.,-,-....-,.. TOTAL AVAlI.ABU! GalERALFUNO .........--....."'-.---.. $ s $. 361;120 $. 38~ $ 383,000 OBJECT COIle.NO. . 100012999 300013999 400014999 500015399 5400/5999 EXPENDITURES . 1l11M17 fII7II&' AC:I\IAL AC:I\IAL - - ISf~t,t,~'GER"; ......CA~.~~ Personal Services Contractual Services Other ChargeslSvcs Commodities Other Operating Expen ~ 383,000 o o o o o 378,529 o 0 o 0 o 0 o 0 . IIUDGEf 357,120 o o o o 181MlO (:IlMM'Ul"tI APPROVAL 383,000 o o o o TOTAL OPE!RATING EXPalSE!S $ $ 367,120 $ 383,000 $ 383,000 6000/6999 Capital Outlay o o o TOTAlEXPENCiTllRE$ $' $ s 367;120 $ 383,COO $ 383,000 Final Budget 1999/00 Page 91 o o CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND 620 1999/00 REVENUE PROJECTIONS 3421100 Charges For Services Police Detail Billing :t6::(~:":': .. ":::::::::::::<:::::=::::H,::::::::::::: o 357,120 383.000 383.000 ..................$n/:i$t:1~$/$~@$~$;~ r<#~h~M~~~( .$> . .,$ ..,.".,.... ',",',"',','" /$~t:j*" FUn$~.@$/~il:llil<l CITY OF AVENTURA POLICE OFFDUTY SEfMCES FUf4Di620 1999/00 EXPENDITURES 5001 .1ll11!M8 .~~~~ 1420 2101 2401 Public Safetv - 521 Extra Duty Detail FICA Worke~s Compensation <..,....'_..._>....,...-,-.'..,.. ""'-,"',"",""'" ~~r""'l .$>. o o o >$". 328,619 25140 24nO ......... AtM#~s 310.000 23.715 23.405 :l1iM~$/ 330.000 27,000 26,000 ......,_.. nn~~ 330.000 27,000 26.000 /:J!l$;llil<l s/ TOTAL EXPENDITURES $> ..... ........ .....-,.-;...'.;..... $/ /#..~~~ s/.>.,:1~$n/il~.~$/:J!l$.~ REVENUE PROJECTIONRA'flONAl.E 3421100 Police Detail BillinQ - Estimated amount of revenue generated by off-duty details in the City's business and residential communities. Final Budget 1999/00 Page 92 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 ofthe City. BUDGET PROCESS The City of Aventura's Budget process began In April with a staff meeting between the City Manager and Department Directors to review budget philosophy and develop overall goals and objectives. The entire budget process encompasses approximately five (5) months of the fiscal year. During this period, meetings were held with Department Directors, the City 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 City Manager Department Directors Overview of budgetary issues and establish priorities. April 23 City Manager 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. April 23 to May 19 All Department Directors City Manager Finance Department Completed Budget estimates are submitted to City Manager. Revenue estimates are prepared. May 19 to July 12 City Manager Conducts departmental budget review meetings, balances budget and prints budget documents. July 12 City Manager City Manager's recommended budget document and message are submitted to City Commission. July 20 City Manager City Commission Budget Review Meeting, adopt tentative Ad Valorem rate September 9* City Commission First Reading on Budget and Ad Valorem Tax Rate Ordinance September 23* City Commission Second Reading on Budget, Ad Valorem Tax Rate Ordinance and Public Hearings Final Budget 1999100 Page 93 September 24 City Clerk Tax Rate Ordinance delivered to Property Appraiser. New Budget becomes effective. October 1 All Departments 'Dates subject to change based on School Board and county Commission dates. BUDGET AMENDMENT 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 the budget which transfers monies within a fund but does not increase the total appropriated amount can be accomplished with the preparation of a Resolution. This does not require a public hearing, however, approval by the City Commission is stili 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. Final Budget 1999/00 Page 94 GLOSSARY ACCOUNT A term used to identify an individual asset, liability, expenditure control, revenue control, encumbrance control, or fund balance. ACCOUNTING SYSTEM 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. APPROPRIATION 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. ASSESSED VALUATION A valuation set upon real estate or other property by the County Assessor and the state as a basis for levying taxes. BOND 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. BONDED DEBT That portion of indebtedness represented by outstanding bonds. BUDGET 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. BUDGET MESSAGE A general discussion of the proposed budget as presented in writing by the budget-making authority to the legislative body. BUDGETARY CONTROL 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. CAPITAL PROGRAM 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. Final Budget 1999/00 Page 95 CAPITAL BUDGET CAPITAL CONSTRUCTION FUND CAPITAL PROJECT FUND CAPITAL OUTLAYS CHART OF ACCOUNTS DEBT SERVICE FUND DEBT SERVICE REQUIREMENTS DEPRECIATION ENCUMBRANCES ENTERPRISE FUND Final Budget 1999/00 A plan of proposed capital outlays and the means of financing them for the current fiscal period. A fund established to account for bond proceeds and expenditures associated with the purchase of properties to be to be utilized for public parks, cultural center and the permanent Government Center and Police Station. A fund established to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds. Expenditures which result in the acquisition of or addition to fixed assets. The classification system used by a city to organize the accounting for various funds. A fund established to finance and account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Also called a SINKING FUND. The amounts of revenue which must be provided for a debt service fund so that all principal and interest payments can be made in full on schedule. (1) Expiration in service life of fixed assets, other than wasting assets, attributable to wear and tear through use and lapse of time, obsolescence, inadequacy, or other physical of functional cause. (2) the portion of the cost of a fixed asset charged as an expense during a particular period. Note: The cost of a fixed asset is prorated over the estimated service life of such asset and each period is charged with part of such cost so that ultimately the entire cost of the asset Is charged off as an expense. In governmental accounting depreciation may be recorded in proprietary funds and trust funds where expenses, net income, and/or capital maintenance are measured. Obligations in the form of purchase orders, contracts, or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when the actual liability is set up. A fund established to finance and account for operations (1) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a Page 96 EXPENDITURES EXPENSES FISCAL PERIOD FISCAL YEAR FIXED ASSETS FUND FUND ACCOUNTS FUND BALANCE Final Budget 1999/00 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 resL!!ts 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 97 GENERAL FUND GOAL GRANT INCOME INTERNAL SERVICE FUND INVENTORY ORDINANCE POLICE EDUCATION FUND POLICE OFFDUTY SERVICES FUND REVENUES Final Budget 1999/00 The fund that Is available for any legal authorized purpose and which is therefore used to account for all revenues and all activities except those required to be accounted for in another fund: Note: The General Fund is used to finance the ordinary operations of a governmental unit. A statement of broad direction, purpose or Intent based on the needs of the community. A goal is general and timeless; that is, it is not concerned with a specific achievement in a given period. A contribution by one governmental unit to another. The contribution is usually made to aid In the support of a specified function (for example, education), but it is sometimes also for general purposes. This term is used In accounting for governmental enterprises and represents the excess of the revenues earned over the expenses Incurred in carrying on particular phases of an enterprise's activities. As Indicated elsewhere, the excess of the total revenues over the total expenses of the utility for a particular accounting period Is called "net Income". A fund established to finance and account for services and commodities furnished by a designated department or agency to other departments or agencies within a single governmental unit or to other governmental units. Amounts expended by the fund are restored thereto, either from operating earnings or by transfers from other funds, so that the original fund capital is kept intact. A detailed list showing quantities, descriptions, and values of property; also units of measure and unit prices. Note: The term is often confined to consumable supplies but may also cover fixed assets. A formal legislative enactment by the governing board of a municipality. A special revenue fund used to account for revenUBS pursuant to Florida Statute 943.25 which allows municipalities to coliect 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. Page 98 SPECIAL REVENUE FUND STREET MAINTENANCE FUND TAXES Final Budget 1999/00 A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. 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. Pago 99