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09-05-2000 1st Budget MeetingCommission Agenda September 5, 2000- 6 p.m. 1st Public Budget Hearing MAYOR ARTHUR I. SNYDER COMMISSIONER ARTHUR 8ERGER COMMISSIONER JAY R. BESKIN COMMISSIONER KEN COHEN COMMISSIONER HARRY HOLZBERG COMMISSIONER JEFFREY M. PERLOW COMMISSIONER PATRICIA ROGERS.LIBERT CITY MANAGER ERIC M. SOROKA CITY CLERK TERESA M. SOROKA, CMC/AAE CITY ATTORNEY WEISS SEROTA HELFMAN PASTORIZA & GUEDES City Commission Arthur 1. Snyder, Mayor Arthur Berger Jay R. Beskin Ken Cohen Harry Holzberg Jeffrey M. Perlow Patricia Rogers-Libert City Manager Eric M. Soroka City Clerk Teresa M. Soroka, CMC/AAE City Attorney Weiss Serota Helfman Pastoriza & Guedes AGENDA SEPTEMBER 5, 2DOD - 6 PM IST PUBLIC BUDGET HEARING 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 2000/2001 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 3.5% ABOVE THE ROLLED BACK RATE COMPUTED PURSUANT TO STATE LAW, FOR THE 2000 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 24, 2000, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 2000/2001 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 SEPTEMBER 19, 2000 2nd PUBLIC BUDGET HEARING 6 P.M.** **Biscayne Medical Aris Building 21110 Biscayne Blvd. Sinte 101 This m~eting is open to the public. In accordanc~ with the Americans with Disabilities Act of 1990, ail persons who are disabled and wbe need special accommodations to participate in this meeting because of that disability should contact the Office of the City Clerk, 305466-8901, not later than W~o days prior to such proceeding. Anyone wishing to appeal any decision made by the Aventura City Commission with respect to any matter considered at such meeting or hearing will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and cvidow~e upon which the appeal is to be based. Agenda items may be viewed at the Office of the City Clerk, City of Aventom Government Center, 2999 NE 191~ Street, Suite 500, Aventura, Florida, 33180. Anyone wishing to obtain a copy of any agenda item should contact the City Clerk at 305-466- One or more members of the City of Aventura Beautification Advisory Beard and/or Recreation and Cultural Aris Advisory Board may be in attendance. / 2 CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: FROM: DATE: SUBJECT: August 15, 2000 X,,.... Ordinance Adopting Ad Val~ )rem Tax Rate for Fiscal Year 2000101 1st Reading September 5, 2000 City Commission Meeting Agenda Item ,.¢/¢ 2nd Reading September 10, 2000 City Commission Meeting Agenda Item __ Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal year 2000/01. 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 City's tax rate is 3.50% above the rolled back rate as computed pursuant to State law. If you have any questions, please feel free to contact me. EMS/aca Attachment CC0908-00 ORDINANCE NO. 2000-.._ 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 3.5% ABOVE THE ROLLED BACK RATE COMPUTED PURSUANT TO STATE LAW, FOR THE 2000 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 2000 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 2000/2001 fiscal year budget for the various operating departments of the City and the means of financing said budget; and WHEREAS, the City Commission has considered an estimate of the necessary expenditures contemplated for the fiscal year ensuing, and has determined that the levy set forth herein below shall provide a portion of the necessary funds for said expenditures. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS THAT: Section 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 2000 tax year, or $2.2270 per thousand dollars of taxable Ordinance No. 2000-._ Page 2 assessed property value. Said rate represents a 3.5% increase above the rolled back rate computed pursuant to State law. Section 2. The Miami-Dade County Tax Collector is hereby directed to proceed with the collection and enforcement of the taxes levied herein as authorized by State and County law. Section 3. All ordinances or parts of ordinances, resolutions or parts of resolutions in conflict here~th 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 nobNithstanding 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 2 Ordinance No. 2000-~ Page 3 Commissioner Patricia Rogers-Libert Vice Mayor Jeffrey M Perlow 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 Patricia Rogers-Libert Vice Mayor Jeffrey M. Perlow Mayor Arthur I. Snyder PASSED AND ADOPTED on first reading this 5th day of September, 2000. PASSED AND ADOPTED on second reading this 19th day of September, 2000. ATTEST: ARTHUR I. SNYDER, MAYOR TERESA M. SOROKA, CMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 3 CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: FROM: DATE: SUBJECT: August 15, 2000 "~ Ordinance Adopting 2000/200'1 Operating and Capital Budget 1st Reading September 5, 2000 City Commission Meeting Agenda Item ~==.~J¢ 2"d Reading September 19, 2000 City Commission Meeting Agenda Item __ 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 1999/00 fiscal year budget document. If you have any questions, please feel free to contact me. EMS/aca Attachment CC0797-99 ORDINANCE NO. 2000-._. 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 24, 2000, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 2000/2001 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: Section 1. The tentative 2000/2001 Operating and Capital Improvement Program Budget, reviewed and approved by the City Commission on July 24, 2000, 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 2000/2001 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. 2000-._ Page 2 shall be expended in accordance with the appropriations provided in the Budget adopted by this Ordinance and shall constitute an appropriation of the amounts specified therein. Supplemental appropriations or the reduction of appropriations, if any, shall be made in accordance with Section 4.07 of the City Charter. Section 3. Budgetary Control. The 2000/2001 Operating and Capital Outlay Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to each department for operating and capital expenses may not be increased or decreased without specific authorization by a duly-enacted Resolution affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. Section 4. Personnel Authorization. The "Personnel Allocation Summary" included within each department budget enumerates all authorized budgeted positions for appointment by the City Manager. All personnel filling said authorized positions shall be paid pursuant to the City's Personnel Policies. Section $. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said 2 Ordinance No. 2000-__ 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 Giffs, 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 2000/2001 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, 2000 shall lapse at that time; and all lapsed capital outlay encumbrances shall be reappropriated in the 2000/2001 fiscal year. Section 8. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall 3 Ordinance No. 2000-__ 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 Patricia Rogers-Libert Vice Mayor Jeffrey M. Perlow 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 Patricia Rogers-Libert Vice Mayor Jeffrey M. Perlow Mayor Arthur I. Snyder PASSED AND ADOPTED on first reading this 5th day of September, 2000. 4 Ordinance No. 2000-__ Page 5 PASSED AND ADOPTED on second reading this 19th day of September, 2000. ARTHURI. SNYDER, MAYOR ATTEST: TERESA M. SOROKA, CMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 5 The City of OPERATING AND CAPITAL BUDGET FISCAL YEAR 2000/01 CITY OF AVENTURA ~v offx Operating and Capital Budget Fiscal Year 2000/01 OPERATING AND CAPITAL BUDGET FISCAL YEAR 2000/01 CITY OF AVENTURA CITY COMMISSION Mayor Arthur I. Snyder Vice Mayor Jeffrey M. Perlow Commissioner Arthur Berger Commissioner Jay R. Beskin Commissioner Ken Cohen Commissioner Harry Holzberg Commissioner Patricia Rogere-Libert 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 2000101 TABLE OF CONTENTS TOPIC City Manager's Budget Message Addendum City Manager's Budget Message, Organization Chart Adopting Ordinance SUMMARY OF ALL FUNDS GENERAL FUND Summary Revenue Estimates Expenditures: City Commission Office of the City Manager Finance Support Services Department Legal Department City Clerk's Office Public Safety Department Community Development Department Community Services Department Non-Departmental Capital Outlay POLICE EDUCATION FUND STREETMA~TENANCEFUND POLICE CAPITAL OUTLAY IMPACT FEE FUND PARK DEVELOPMENT FUND DEBT SERVICE FUND CAPITAL CONSTRUCTION FUND STORMWA TER UTILITY FUND POLICE OFFDUTY SERVICES FUND APPENDIX PAGENO. I -XVl 4 7 14 '17 23 30 34 39 49 55 63 66 7O 72 75 81 85 88 93 95 CITY OF AVENTURA GOVERNMENT CENTER 2999 N.E. 191ST STREET SUITE 500 AVENTURA, FLORIDA 33 ! 80 OFFICE OF THE CITY MANAGER The Honorable Mayor and City Commission City of Aventura Aventura, Florida 33180 RE: 2000/01 Budget Message Addendum Members of the City Commission: On July 10, 2000 the City Manager's Proposed Operating and Capital Budget for all funds for the fiscal year beginning October 1, 2000 was presented to the City Commission. A Budget review meeting was held on July 24, 2000, whereby the City Commission reviewed, discussed and approved the proposed budget as presented. The document recommends a $26,763,890 Budget. Enclosed herein is the 2000/01 fiscal year budget. Eric M. Soro~a/ City Managek/ EMS/aca PHONE: 305-466-B9 10 ' FAX: 305-466-89 ! 9 CITY OF AVENTURA GOVERNMENT CENTER 2999 N.E. 191 ST STREET --~ ~'/t~ SUITE 500 AVENTURA~ FLORIDA 3:3180 OFFICE OF THE CITY MANAGER The Honorable Mayor and City Commission City of aventura Aventura, Florida 33180 RE: 2000/01 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 alt funds for the fiscal year beginning October 1, 2000, for your review and consideration. The City was incorporated in November of 1995. This budget document marks the fifth full fiscal year of the City. This document also represents the single most important report presented to the City Commission. It is primarily intended to establish an action, operation, and financial plan for the delivery of City services. This budget continues to build upon the solid foundation created in the past to provide quality municipal services that our residents deserve and expect to fulfill the dream of creating this great City. Importantly, it also serves as an aid to the residents in providing a better understanding of the City's operating and fiscal programs. This government promotes and supports a high quality of life for its citizens, businesses and visitors. Budget Format A single budget document, which includes all City Funds and service programs, has been prepared to provide a comprehensive overview of all City services and financial framework for the understanding of the public. The following sections are contained within the budget document: 2. 3. 4. 5. 6. 7. Summary of all Budgeted Funds General Fund Police Education Fund Street Maintenance Fund Police Capital Outlay Impact Fee Fund Park Development Fund Debt Service Fund PHONE: 305-466-8910 ' FAX: 305-466-8919 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 performance/workload indicators to facilitate this process. Every effort was made to provide a budget document that can be fully reviewed and justified to the City Commission and residents. The preparation of the budget document marks a continued commitment to a planned and professional process of developing a budget that will address both current and future issues facing the City, providing adequate service levels and the necessary justification to support all expenditure requests. 2000101 Bud~let Priorities/Goals The following represents the pre-established priorities and goals that provided a framework for the preparation of the 2000/01 Budget Plan. In many areas the budget contains resources to address and accomplish the pre-established priorities and goals. Continue to work closely with the Miami-Dade County School Board to obtain an elementary school within the corporate limits of the City to serve the growing school age population of the City. Obtain additional sites within the City to expand parks and to construct a community/recreation center. Institute Lease Book Program to address improvements to the book collections and business materials at the Northeast branch of the Miami- Dade Library system. Expand Police Department services in order to upgrade the dispatch communications function and address service demand requirements. Occupy the new Government Center/Police Station facility. Continue Citywide Shuttle Bus Service and expand ridership. Provide funding to maintain newly landscaped areas and continue to provide a high quality maintenance program. Continue to implement technology enhancements that develop our "Electronic Government" to allow the public to interact more easily and conveniently with the City and to automate City operations. Implement and fund the fifth 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. 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 fourth 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. The budget emphasizes a professional and conservative fiscal approach. ^ 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 Budgetary Funds The total proposed budget for 2000/01, including all funds, capital outlay and debt service, is $26,763,890. This is a 31.2% decrease compared to the prior year. This is primarily due to the completion of non-reoccurring capital projects such as the Government Center. Operating expenditures total $12,948,514. Capital Outlay expenditures total $12,453,681 and Debt Service expenditures are $1,361,695. Fund Summary By Amount Millions 25 20 15 10 · General · Debt Se~ce D Stormwater Utility [] Park Development · Street Maintenance · Pdice Offduty Services · Po[ice Impact Fee [] Capital Construction · Police Education Individual fund budget amounts are as follows: FUND General Police Education Street Maintenance Police Impact Fee Park Development Debt Service Capital Construction Stormwater Utility Police Offduty Services PROPOSED AMOUNT $22,065,305 15,150 553,000 152,240 1,025,000 1,361,695 30,000 1,112,500 449,000 % OF BUDGET 82.4% .1% 2.1% .6% 3.8% 5.1% .1% 4.2% 1.7% III Fund Summary By Percentage Expenditures by category are as follows: Cateqory Summary CATEGORY Personal Services Contractual Services Other Charges & Services Commodities Other Operating Expenses Capital Outlay Debt Service TOTALS PROPOSEDAMOUNT $7,926,849 2,819,500 1,723,595 281,850 196,720 12,453,681 1,3611695 $ 26,763,890 % OFBUDGET 29.6% 10.5% 6.4% 1.1% 0.7% 46.50/0 5.1% 100.0% Category Summary By Percentage Personal Services 29.6% Contractua| Services 10.5% Debt Service 5.1% Capital Outlay 46.5% Other Charges & Services 6.4% Commodities 1.1% Other Operating Expenses 0.7% Iv The following chart shows a comparison of the department's budgets for the past two years. Total costs decreased by 31.2% Departmental Budqet Comparison 1999/00 2000/01 {Decrease) % Chanqe City Commission $ 74,771 $ 75,270 $ 499 0.7% Office of the City Manager 459,142 487,547 28,405 6.2% Finance Support Services 658,565 773,150 114,585 17.4% Legal 205,000 205,000 0 0.0% City Clerk 189,290 197,065 7,773 4.1% Public Safety 6,120,653 6,429,057 308,404 5.0% Community Development 1,311,354 1,291,440 (19,913) (1.5%) Community Services 2,250,750 2,758,571 507,820 22.6% Non-Departmental 602,000 731,415 129,415 21.5% Subtotals 11,871,527 12,948,514 1,076,987 9.0% Capital Outlay 20,819,730 5,809,240 (15,010,490) (72.1%) ClP Reserve 4,849,581 6,644,441 1,794,860 37.0% Debt Service 1,358,445 1,351,695 3,250 0.2% Totals $38,899,283 $26,763,890 $(12,162,393) (31.2) 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 2000/01 Fiscal Year General Fund Budget, including inter-fund transfers, are anticipated to be $24,160,541. This is a decrease of $162,427 or 0.7% compared to last year. The decrease is primarily associated with the loss of non re-occurring revenues from FDOT contributions to projects and repayment of funds from the Stormwater Fund. 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 sixth year without an increase. The ad valorem millage levy for fiscal year 2000/01, will be 2.2270. This will generate $7,427,000 and will be the second lowest municipal tax rate in the County. The City experienced a 4.2% 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 $1,712,000 from FPL franchise fees based on the Interlocal Agreement with the County. Anticipated franchise fees and utility taxes make up the remainder of this category and are based on growth in the number of residential and commercial establishments located in the City. Licenses and Permits - The amounts for this revenue category are projected to be $1,351,000. City Occupational Licenses and building permits are the major sources of revenue. The amount is anticipated to be $35,000 less than last year due to a projected decrease in building permit activity. Intergovernmenta! Revenues - Total revenues for this category are projected to decrease by $372,535 compared to the amount budgeted for 1999/00. The 19% 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. Charges For Services - Revenues relating to charges for services are anticipated to be $12,600 more than the prior year's budget. This is primarily due to the projected increases from revenues derived from cultural and recreation programs. Fines and Forfeitures - Total revenues projected for 2000/01 are $140,000. Revenues from County court fines and code violations are included in this category. Miscellaneous Revenues - Projected revenues are anticipated to be $166,430 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 1999/00 budget. This amount is anticipated to be $6,000,000. Non-Revenues - This represents transfers from the Street Maintenance Fund and Stormwater Utility Fund to the General Fund. Revenues by Source Tr~lfers i I iI Expenditures The estimated 2000/01 General Fund expenditures contained within this budget total $24,160,541 and are balanced with the projected revenues. Total expenditures are $162,428 or 0.7% less than the 1999/00 fiscal year amount. The operating expenditures have increased by $954,983 or 8.3% compared to the prior year. CATEGORY SUMMARY CATEGORY 1999/00 Increase % 2000/01 (Decrease) Change $6,951,736 $7,477,849 $526,113 7.6% 2,350,500 2,819,500 469,000 20.0% 1,754,930 1,723,595 (31,335) (1.8%) 268,615 281,850 13,235 4.9% 158,600 181,570 22,970 14.5%) Personal Services Contractual Services Other Charges & Svcs. Commodities Other Operating Expenses Total Operating Expenditures $11,484,381 $12,484,364 999,983 8.7% Capital Outlay Transfer to Funds Total Expenditures 11,480,143 10,314,482 (t,165,661) (10.2%) 1,358,445 1,361,695 3,250 0.2% $24,322,969 $24,160,541 $(162,428) (0.7%) Personal Services Personal Services expenditures for all employees have been budgeted to reflect a 3% cost of living adjustment and a performance/bonus amount that averages 3% per employee. The performance/bonus program is based on a formal evaluation of each employee and rewards accomplishments and performance rather than tenure. The total number of employees is 147, compared to the figure of 142 budgeted in the 1999/00 fiscal year. A total of 5 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 2 Dispatcher positions to support enhanced police communications operations and added Fleet ManageflQuartermaster position to address growing needs of the Police Department. A total of 95 positions are included. Of that number, 64 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 Development Department - Added Customer Service Representative positions to meet the operational needs of the new Government Center and permitting services. This position was partially funded by reducing overtime costs and eliminating contractual clerical support costs previously utilized to perform this function. · Finance Support Services Department - Added Information Systems Manager position to direct and oversee technology enhancements that implement our VII "Electronic Government" to allow the public to interact more easily and conveniently with the City and to automate City operations. Operating Expenses The expenditures for contractual services are budgeted at $2,819,500 or 11.7% of the General Fund budget. This is $469,000 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 and the institution of a Lease Book Program. Expenditures for other charges and services are budgeted at $1,723,595, which represents 7.1% of the total budget. This category decreased by $31,335. Expenditures for commodities are budgeted at $281,850, which represents 1.2% of the total budget. Total costs associated with other operating expenses are budgeted at $181,570, which represents .8% of the total budget. Capital Outlay This budget marks the fourth year of the implementation of the City's original 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 $10,314,482, including a $6,422,482 reserve to fund future projects, 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 Equipment · Street Lighting Improvements · Police Vehicles · Computer Equipment · Bus Shelters/Bench Replacement · Vehicles & Equipment · Safety/Road Improvements · Walkways/Sidewalks $1,150,000 1,000,000 500 000 400 000 227 500 219 450 175 000 100 000 100 000 20,000 Expansion of Services The budget includes funds to expand City provided services as follows: · Security and Safety of Residents - Police Services - Added 2 Dispatchers to enhance and improve communication operations and a Fleet Manager/Quartermaster to address growing needs of the Police Department. Additional cost -$93,000 · Maintain Newly Landscaped Areas at a High Standard. Additional cost $410,000. · Continue Saturday Bus Service - Additional cost - $52,000. VII1 Open and Operate New Government Center - Funds have been included to address personnel and operating costs. Additional cost - $200,000. · "Electronic Government" Enhancements - IMS Manager, software, equipment and webpage upgrades. Additional cost- $160,000. · Institute Lease Book Program - Address improvements to the book collections at the Northeast branch of the Miami-Dade Library system - $45,000. SUMMARY OF EXPENDITURES BY DEPARTMENT GENERAL GOVERNMENT GENERAL FUND Increase 1999/00 2000/01 (Decrease) %Chanae City Commission $ 74,771 Office of the City Manager 459,142 Finance Support Services 658,565 Legal 205,000 City Clerk 189,292 Total Gert. Gov't $1,586,768 $ 75,270 $ 499 0.7% 487,547 28,405 6.2% 773,150 114,585 17.4% 205,000 0 0.0% 197,065 7,773 4.1% $1,738,031 $151,261 9.5% PUBLIC SAFETY Police Comm. Development Total Public Safety $5,733,507 1,311,353 $7,044,860 $5,964,907 231,400 4.0% 1,291,354 (19,913) (1.5%) $7,256,347 211,487 3.0% COMMUNITY SERVICES Total Community Services $2,250,751 $2,758,571 507,820 22.6% OTHER NON-DEPARTMENTAL Non-Departmental Transfer to Funds Capital Outlay Total other Non-Dept. $602,000 1,358,445 11,480,143 $13,440,588 $731,415 129,415 21.5% 1,361,695 3,250 0.2% 10,314,482 (1,165,561) (10.2%) $12,407,592 ($1,032,996) (7.7%) TOTAL $24,322,969 Capital Outlay 4Z7% $24,160,541 ($162,428) (0.7%) 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 $15,150 is anticipated in revenue for 2000101. 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 wilt 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 $553,000 for 2000/01. This includes restricted State Revenue Sharing funds and gas tax proceeds. Police Capital Outlay Impact Fee Fund This fund was created to account for impact fees derived from new developments and restricted by ordinance for Police capital improvements. This fund provides a funding source to assist the City in providing police services required by the growth in the City. The proposed Police Capital Outlay Impact Fee Fund for 2000/01 is $152,240. 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 2000/01 is $1,025,000. This amount will assist in funding of the acquisition of additional property for open space recreational purposes or a community center. Debt Sewice Fund 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 that were 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 2000/01 is $1,361,695. 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 2000/01 is $30,000 to complete the construction started in 1999. Stormwater Utility Fund This fund is used to account for revenues and expenditures specifically earmarked for the construction and maintenance of the City's stormwater drainage system. Maintenance expenditures will be accounted for in the General Fund by designating specific expenditure accounts in the Community Services Department. Transfers to the General Fund will be made to reimburse the fund for actual expenditures made from the designated expenditure accounts and repay funds loaned to this fund in prior fiscal years. This amounts to $180,541. Capital improvements to the drainage system will be funded directly from the Stormwater Utility Fund in the amount of $710,000. A reserve account to assist in funding future projects was established in the amount of $221,959. Revenues are projected to be $1,112,500 for 2000/01. 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 2000/01 is anticipated to be $449,000. Summal y I am pleased to submit the detailed budget contained herein for Fiscal Year 2000/01. 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 are also included in the budget. This budget document and its related policies represents our continued commitment to excellence and to our residents. Some of the major points emphasized, in the proposed budget, are as follows: · For the sixth year, no property tax increase. Adopts 1995 County UMSA millage rate of 2.2270. Added 2 Dispatcher positions to support enhanced police communications operations and added Fleet Manager/Quartermaster position to address growing X! needs of the Police Department. A total of 95 positions are included. Of that number, 64 are sworn officers. Includes funding to continue the Citywide shuttle bus public transportation service without imposing a fare and provide for year round Saturday service. Provides for $5,809,240 worth of capital improvements and $6,644,441 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. Institutes Lease Book Program to address improvements to the book collections and business materials at the Northeast branch of the Miami-Dade Library system. Funds have been included to address personnel and operating costs to open and operate the new Government Center. Continues to implement technology enhancements that develop our "Electronic Government" to allow the public to interact more easily and conveniently with the City and to automate City operations. Special Events such as July 4th, Founders Day, Veterans Day, Arbor Day, as well as cultural programs and recreational activities are included. Continues contracting most maintenance functions, engineering and inspection services to the private sector. Includes $1,845,000 for beautification and community including landscaping, lighting irnprovements, road benches/shelters and to address safety concerns. enhancement projects improvements, bus Funds are included to assist in the acquisition of additional property to be used for open space recreational purposes and a proposed community center. 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 $549,000. · Includes $685,000 to fund drainage and road improvements on NE 30th Avenue between NE 207th Street and NE 207th Street. 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 XII 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 24, 2000 to review in detail, the proposed budget document. Respectfully submitted, Eric M. S~or~a City Man~:jer EMS/aca XIII Tax Rate Comparison The City of Aventura has one of the lowest tax rates in Miami-Dade County. The following table compares the tax rates of the cities located in Miami-Dade County: Ci~ Millage Pinecrest 2.1000 Aventura 2,2270 Sunny Isles Beach 2.3030 UMSA 2.4470 Bal Harbour 3.2700 Sweetwater 3.4900 Key Biscayne 3.6060 Virginia Gardens 3.8430 Bay Harbor island 4.6537 North Bay Village 5.4550 Coral Gables 5.5000 Surfside 5.6030 South Miami 6.3730 Hialeah Gardens 7.3270 Hialeah 7.4810 El Portal 7.7000 Florida City 7.9000 Medley 7.9230 Miami Springs 8.2980 Nodh Miami Beach 8.4035 West Miami 8.4950 Homestead 8.5000 Golden Beach 8.5900 Biscayne Park 8.9000 Miami Shores 8.9692 North Miami 9.0000 Islandia 9.2263 Miami Beach 9.6440 Qpa Locka 9.8000 Indian Creek 9.9600 Miami 11.4000 XIV Where Your Tax Dollars Go City of Aventura 10.0% School Board 43.2% So. Florida Water Man. 2.7% Inland Navigation Dist Everglades Project 0.4% Metro Dade 43.5% Organization Chart CITY OF AVENTURA City Attomey Legal Services P.b,c Sa,~ty Ii Department Police Patrol Community Relations Cdminal investigations Traffic Enforcement Emergency Preparedness - t City Commission C~ Manager Administration Budget Pieparation Custome~ Service Capital P~o_jects I Community t:! Development ~iI Deparl~nent ~! Planning Zoning Building Inspections Code Enforcement Economic Development Occupational Licenses ICity Clerk Minutes Records Retention Clerical Support Finance/Accounting Purchasing Risk Management Information Management Personnel Community Services Department Community Facilities Parks/Beautification ROW/Median Maint. Public Works Mass Transit Special Events Recreation/Cultural ORDINANCE NO. 2000-__ 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 24, 2000, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 2000/2001 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: Section 1. The tentative 2000/2001 Operating and Capital Improvement Program Budget, reviewed and approved by ,he City Commission on July 24, 2000, a copy of said budget being attached hereto and made a par[ 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 2000/2001 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 b" 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. 2000- 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 ;~. Budgetary Control. The 2000/2001 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 enumerate.~ all authorized budgeted positions for appointment by the City Manager. All personnel filling said authorized positions shall be paid pursuant to the City's Personnel Policies. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said Ordinance No. 2000-__ 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, ali 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 2000/2001 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 ar, y line item from the Budget hereby. Section 7. Encumbrances. All outstanding encumbrances at September 30, 2000 shall lapse at that time; and all lapsed capital outlay encumbrances shall be reappropriated in the 2000/2001 fiscal year. Section 8. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall 3 Ordinance No. 2000- 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 Patricia Rogers-Libert Vice Mayor Jeffrey M. Perlow 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 Patricia Rogers-Libert Vice Mayor Jeffrey M. Perlow Mayor Arthur I. Snyder PASSED AND ADOPTED on first reading this 5th day of September, 2000. 4 Ordinance No. 2000-__ Page 5 PASSED AND ADOPTED on second reading this 19th day of September, 2000. ATTEST: TERESA M. SOROKA, CMC CITY CLERK ARTHURI. SNYDER, MAYOR APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 5 SUMMARY OF ALL FUNDS 001 110 120 140 170 230 320 410 620 CITY OF AVENTURA SUMMARY OF ALL FUNDS 2000101 OPERATING & CAPITAL OUTLAY FUND General Fund Police Education Fund Street Maintenance Fund Police Impact Fee Fund Park Development Fund Debt Service Fund Capital Construction Fund Stormwater Utility Fund Police Offduty Services Fund SUBTOTAL REVENUES REVENUE PROJECTIONS 1997198 t998/99 1999/00 2000/01 2000/'01 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION REVENUE REVENUE BUDGET PROPOSAL APPROVAL 21,216,691 $ 24,072,191 $ 24,322,968 $ 24,160,541 $ 24,160,541 1,000 9,759 4,146 15,t 50 15,150 341,000 505,314 402,500 553,000 553,000 165,375 333,557 186,574 152,240 152,240 1,017,000 1,854,282 1,025,000 1,025,000 1,025,000 301,200 7,734,320 1,358,445 1,361,695 1,361,695 3,217,630 15,239,392 12,066,721 30,000 30,000 1,910,798 1,708,198 1,689,470 1,112,500 1,112,500 0 445,191 383,000 449,000 449,000 28,170,694 51,902,204 41,408,824 28,859,126 28,859,126 Interfund Eliminations TOTAL REVENUES (1,617~204) (8,610,149) (2,509,542) {2,095~236) (2,095.236/ DEPARTMENT EXPENDITURES 1997198 t998/~ ACTUAL ACTUAL 1999/00 2000/01 2000101 APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL Operating Expenditures: City Commission Office of the City Manager Finance Support Services Legal City Clerk Public Safety Community Development Community Services Non - Departmental 75,474 $ 74,619 $ 74,771 $ 75,270 $ 75,270 420,409 472,405 459,142 487,546 487,546 558,441 597,535 658,565 773,150 773,150 195,270 238,028 205,000 205,000 205,000 199,814 178,697 189,292 197,065 197,065 4,519,752 5,306,632 6,120,653 6,429,057 6,429,057 2,016,169 1,479,132 1,311,353 1,291,440 1,291,440 1,471,553 2,419,163 2,250,751 2,758,571 2,758,571 486,684 543,665 602,000 731,415 731,415 Final Budget 2000/01 Page Capital Outlay City Commission $ $ $ $ $ Office of the City Manager 7,617 3,553 4,000 0 0 Finance Support Services 14%s40 60,244 55,526 29,700 29,700 Legal 0 0 0 0 City Clerk 0 3,79g 4,0o0 0 0 Public Safety 562,160 226,787 517,973 548,790 548,790 Community Development 6,359 917 30,000 34,600 34,600 Community Services 5,061,302 8,196,470 7,161,510 4,666,150 4,666,150 Non - Departmental 3,245,744 3,847,671 13,046,721 530,000 530,000 CIP Reserve 0 0 4,849,581 6,644,441 6,644,441 Non - Departmental: Transfer To Funds $ $ $ Debt Service 206,304 7,591,607 1,358,445 $ $ 1,361,695 1,361,695 Final Budget 2000101 Page 2 CITY OF AVENTURA SUMMARY OF ALL FUNDS 2000101 OPERATING & CAPITAL OUTLAY t ~97/98 1998/99 1999/00 2009/01 2009/01 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CODE CATEGORY BUDGET PROPOSAL APPROVAL 100012999 Personal Services $ 5,65t,241 $ 6,467,088 $ 7,334,736 $ 7,926,849 $ 7,926,849 300013999 Contractual Services 2,515,216 2,686,t71 2,350,500 2,819,500 2,819,500 400014999 Other Charges/Svcs 1,466,431 1,792,435 1,754,930 1,723,595 1,723,595 S00015399 Commodities 2t5,221 242,878 268,615 281,850 281,850 5400/5999 Other Operating Expenses 95,467 121,304 '162,746 196,720 196,720 600016999 Capital Outlay $ 9,025,024 $ 12,339,441 $ 25,669,311 $ 12,453,681 $ 12,453,681 7000/7999 Debt Service 206,304 7,591,607 1,358,445 1,361,695 1,361,695 800018999 Transfer To Funds 0 0 COMPARATIVE PERSONNEL SUMMARY 1997198 1998/99 1999/00 2000101 City Commission 7 7 7 7 Office of the City Manager 5 5 5 5 Finance Support Services 8 8 8 9 Legal 0 0 0 0 City Clerk 2 2 2 2 Public Safety 72 83 92 9,5 Community Development 11 11 11 12 Community Services 6 13 17 17 Final Budge~ 2000101 Page 3 GENERAL FUND CITY OF AVENTURA GENERAL FUND - 001 SUMMARY OF BUDGET 2000101 OPERATING & CAPITAL OUTLAY FUND DESCRIPTION The General Fund is used to account for resources and expenditures that are available for theI I genera operat ons of city government functions. REVENUE PROJECTIONS 1997/98 1998/99 1999/00 2000/01 2009/01 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CATEGORY REVENUE REVENUE BUDGET PROPOSAL APPROVAL Current Revenues $ 15,020,777 $ 17,623,892 $ 17,272,365 $ 17,427,000 $ 17,427,000 Transfers 581,500 538,920 1,151,096 733,541 733,541 Carryover 5,614,414 5,909,379 5,899,507 6,000,000 6,000,000 TOTAL REVENUES DEPARTMENT EXPENDITURES 1997198 1999/99 ACTUAL ACTUAL 1999/00 2000/01 2000/01 APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL Operating Expenditures: City Commission Office of the City Managel Finance Support Services Legal City Clerk Public Safety Community Development Community Services Non - Departmental 75,474 $ 74,619 $ 74,771 $ 75,270 $ 75,270 420,409 472,405 459,142 487,546 487,546 558,441 597,535 658,565 773,150 773,150 195,270 238,028 205,000 205,000 205,000 199,814 178,697 189,292 197,065 197,065 4,141,223 4,842,716 5,733,507 5,964,907 5,964,907 2,016,169 1,479,132 1,311,353 1,291,440 1,291,440 1,471,553 2,419,163 2,250,751 2,758,571 2,758,571 486,684 543,665 602,000 731,415 731,415 Final Budget 2000101 Page 4 Capital Outlay City Commission 0 0 0 0 0 Office of the City Managel 7,617 3,553 4,000 0 0 Finance Support Services 141,840 60,244 55,526 29,700 29,700 Legal o o o o o City Clerk 0 3,799 4,000 0 0 Public Safety 427,049 64,153 331,399 396,550 396,550 Community Development 6,359 917 30,000 34,600 34,600 Community Services 3,334,097 5,529,718 5,478,5'l 0 2,931,150 2,931,150 Non - Departmental 400,666 o 690,000 SO0,O00 500,000 CIP Reserve 0 0 4,596,708 6,422,482 6,422,482 Transfer to Funds 1,391,704 633,595 1,358,445 1,361,695 1,361,695 Final Budget 2000101 Page 5 CITY OF AVENTURA GENERAL FUND - 001 CATEGORY SUMMARY 2000/01 OBJECT CODE CATEGORY REVENUE PROJECTIONS 1997/98 t998/99 t999/00 2000/01 2000/01 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL 310000/319999 320000/329999 330000/339999 340000/349999 350000/359999 360000/369999 3800001389999 399900~399999 Locally Levied Taxes 10,357,850 12,587,629 13,076,000 13,772,000 13,772,000 Licenses & Permits 2,373,757 1,781,862 1,386,000 1,351,000 1,351,000 Intergovernmental Rev. 1,164,596 1,598,981 1,944,535 1,572,000 1,672,000 Charges for Services 147,692 472,917 254,400 267,000 267,000 Fines & Forfeitures 126,232 120,166 120,000 140,000 140,000 Misc. Revenues 660,661 1,062,337 491,430 325,000 325,000 Transfer from Funds 561,500 538,920 1,151,096 733,541 733,541 Fund Balance 5,614,414 5,909,379 5,899,507 6,000,000 6,000,000 OBJECT CODE 1000/2999 8000/3999 4000~999 5000/5399 5400/5999 EXPENDITURES 1999/00 2000/01 2000/01 APPROVED CITY MANAGER COMMISSION CATEGORY BUDGET PROPOSAL APPROVAL Personal Services 5,272,712 6,003,172 6,961,736 7,477,849 7,477,849 Contractual Services 2,515,216 2,686,171 2,350,500 2,819,500 2,8'19,500 Other Charges/Svcs 1,466,431 1,792,435 1,754,930 1,723,595 1,723,595 Commodities 216,221 242,878 268,615 281,850 281,850 Other Operating Expense., 95,457 121,304 t58,600 181,570 181,570 6000/6999 Capital Outlay $ 4,317,831 $ 5,662,384 $ 1t,480,143 $ t0,3t4,482 $ 10,314,482 800018999 Transfer To Funds 1,391,704 633,595 1,358,445 1,361,695 1,361,695 Final Budget 2000/01 Page 6 REVENUE ESTIMATES OBJECT CODE CATEGORY CITY OF AVENTURA GENERAL FUND - 001 REVENUE PROJECTIONS 2000101 1997198 1998/99 1999100 2000/01 2000101 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION REVENUE REVENUE BUDGET PROPOSAL APPROVAL 3111000 3112000 3131000 3132000 3134000 3135000 3137100 3138000 3141000 3142200 3143000 3144000 3211000 3221000 3291000 3312200 3312300 3312450 3312910 3347950 3351100 3351200 3351500 3351800 3374000 Locally Levied Taxes Ad Valorem Taxes-Current Ad Valorem Taxes-Delinquent Franchise Fee-Electric Franchise Fee-Telephone Franchise Fee-Gas Franchise Fee-CATV Franchise Fee-Sanitation Franchise Fee-Towing Utility Tax-Electric Utility Tax-Telecom m u nications Utility Tax-Watar Utility Tax-Gas SUBTOTAL Licenses & Permits City Occupational Licenses Building Permits Engineering Permits SUBTOTAL COPS Federal Grant Victims of Crime Act Federal Grants FEMA State Grants- Comp Plan Cigarette Tax State Revenue Sharing Half Cent Sales Tax FDOT $ 5,823,304 $ 6,572,466 $ 7,153,000 $ 7,427,000 $ 7,427,000 18,365 22,830 7,000 7,000 7,000 803,204 1,670,491 1,640,000 1,712,000 1,712,000 73,266 90,164 75,000 96,000 96,000 35,509 39,052 30,000 39,000 39,000 31,083 108,069 50,000 75,000 75,000 179,992 186,416 170,000 190,000 190,000 6,465 12,000 12,000 12,000 12,000 2,162,563 2,403,845 2,700,000 2,780,000 2,780,000 755,089 974,491 755,000 938,000 938,000 400,571 440,844 412,000 424,000 424,000 68,439 66,961 72,000 72,000 72,000 $ 538,781 $ 561,028 $ 558,000 $ 590,000 $ 590,000 1,806,123 1,179,854 813,000 746,000 746,000 28,853 40,980 15,000 15,000 15,000 $ 62,539 $ 230,000 $ 170,000 $ 170,000 34,259 $ 34,000 $ 34,000 7,396 7,396 7,396 40,000 40,000 40,000 40,000 40,000 21,270 t9,527 20,000 21,000 21,000 172,248 176,464 175,000 181,000 181,000 1,060 5,182 10,000 6,000 6,000 903,714 1,137,005 915,000 t,100,000 1,100,000 492,880 Final Budget 2000101 Page 7 3377t00 3382000 3413000 34190OO 3421300 3425000 3471000 3472000 3491000 3499000 3511000 3541000 3611000 3661000 3662000 3699000 3999000 3811041 3811012 Safe Neighborhood Parks County Occupational Licensee SUBTOTAL Charges For Services Certificate of Use Fees Election Filing Fees Police Servicee Agreement Development Review Fees Rec/Cultural 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 Car~over Transfers From StormwatsrFund Transf~m From Street MaJnt. Fund BUBTOTAL Total Available General Fund 118,400 18,908 32,468 20,000 20,000 20,000 5,740 5,055 3,000 5,000 5,000 220,000 t80,400 176,000 176,000 $ 88,478 $ 94,840 $ 30,000 $ 30,000 $ 30,000 53,361 48,300 35,000 50,000 50,000 3,108 4,000 4,000 4,000 101,209 113 405 2,000 2,000 2,000 $ 116,969 $ 104,736 $ 115,000 $ t35,000 $ 135,000 9,263 15,430 5,000 5,000 5,000 $ 464,256 $ 373,619 $ 280,000 $ 300,000 $ 300,000 226,000 61t,430 186,430 65,000 95,395 77,288 25,000 25,000 25,000 $ 5,6t4,414 $ 5,909,379 $ 5,899,507 $ 6,000,000 $ 6,000,000 240,500 166,920 748,596 180,541 180,541 341,000 372,000 402,500 553,000 553,000 Final Budget 2000101 Page 8 REVENUE PROJECTION RATIONALE 3111000 3112000 3131000 3132000 3134000 3135000 LOCALLY LEVIED TAXES Ad Valorem Taxes Current - Ad Valorem or property taxes are authorized by Chapter 166, Florida Statutes. The Florida Constitution limits local governments to a maximum of 10 mills of Ad Valorem taxation. The amount of revenue is based on the tax rate multiplied by the assessed value of the City which is provided by the County Property Appraisal Department. The amount is then budgeted at 95% of it's gross value to allow for prompt payment discounts and other adjustments in accordance with Florida Statutes. The City's assessed value as reported by the Property Appraisal Department is $3,510,370,913. The 1995196 fiscal year Unincorporated Municipal Services Area (UMSA) millage was 2.2270. The City's 1996/97 to 1999/00 budgets adopted that same rate without increase. The 2000/01 budget again adopts a millage rate of 2.2270, the sixth year without an increase. By contrast, the County adopted a rate of 2.2770 for UMSA in 1996197, 2.6830 in 1997198, 2.5170 in 1998199, 2.4470 in 1999/00 and has proposed a rate of 2.4470 mills for the 2000/01 fiscal year. Ad Valorem Taxes Delinquent - This revenue source is derived by those taxpayers who do not pay their taxes by March 31 of any given year. On average the total revenue received in this category is minimal when compared to the total Ad Valorem taxes collected. Franchise Fee-Electric - A city may charge electric companies for the use of its rights-of- way per Florida Statutes 166.021 and 337.401. Metro Dade currently has an agreement with FPL covering the 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 ,~.0%. 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. 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. 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. '~he 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 2000101 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. 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 Utility Tax-Electric - Section 166.231(1)(A), Florida Statutes, authorizes a city to collect Public Service or Utility Taxes. Dade County previously established by Ordinance utility taxes for unincorporated areas in the amount of 10% on electricity. The City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The projection is based on historical actual collections for the past three years plus a growth rate of 3%. 3142000 Utility Tax-Telecommunications - 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 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 Utility Tax-Water - 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 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 Utility Tax-Gas - 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 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. LICENSES AND PERMITS 3211000 City Occupational Licenses -Pursuant to Chapter 205, Florida Statutes, the City has adopted an ordinance imposing an occupational license tax for the privilege of engaging in or managing any business, profession or occupation within the City. The amount budgeted is based on actual collections in the 1999/00 fiscal year and assumes a small growth rate. Final Budget 2000101 Page 10 3221000 Building Permits - Permits must be issued to any individual or business who performs construction work within the corporate limits of the City. These permits are issued for construction, such as plumbing, electrical, structural, mechanical etc. The fees are set by City Ordinance. The projection includes a decrease of $67,000 from the 1999/00 levels. 3291000 Engineering Permits - This fee is representative of the costs associated with regulatory review of the installation of utilities, paving, drainage and right-of-way renovation/excavation by the City staff. The amount budgeted is based on actual collections in the 1999/00 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 positions. The Program reimburses $25,000 for each employee. 3347950 State Grant - Grant to cover the Town Center Study in order to implement goals contained in the city's comprehensive Plan. 3351100 Cigarette Tax - These revenues are derived from the 2 cents additional tax that the State levies on cigarettes. The amount budgeted is based on actual collections for the past three fiscal years and assumes a small growth rate. 3351200 State Revenue Sharing - Revenues received in this category represent base cigarette tax and 8th cent motor fuel tax which are levied by the State. The portion which comes from cigarette tax of approximately 63% of the total is deposited to the General Fund. The remainder is deposited to the Street Maintenance Fund. The amount budgeted is based on actual collections in the current fiscal year and a 3.5% growth rate. 3351500 Alcoholic Beverage 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 3.0% growth rate. County Occupational Licenses - All busir' asses in the City must have an occupational 3382000 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 2000101 Page tl 3425000 3471000 3472000 34213OO 3490000 35110OO 3541000 3611000 3699000 3999000 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 1999/00 levels. Recreation/Cultural Events - This is the amount paid by City residents to participate in various trips and events sponsored by the City. The revenues are offset by an expenditure account in the Community Services Department. Parks & Recreation Fees - This includes non-resident fees for entering the park and user fees associated with the various programs at Founders Park. Police Services Aqreement - This amount represents the amount to be paid by Aventura Mall for an increased level of service. The amount represents the cost of the City providing three additional officers pursuant to agreement with the Mall. Other Char,qes for Services - Charges for services not otherwise classified. FINES & FORFEITURES County Court Fines -The City receives a portion of the revenues resulting from traffic enforcement activities within its corporate limits. The projection is based on actual revenues for the period and a 3% increase. Code Violation Fines - Revenues in this category are generated when the owner of property within the corporate limits of th~ City violates a City code. Projection is based on historical revenues. MISC. REVENUES Interest Earnings - Investment practices are maintained to allow for 100% of available funds to be invested at all times. Determining factors in forecasting revenue for this line item are the anticipated interest rate and pooled dollars available for investment. Miscellaneous Revenues - Any other revenues not otherwise classified. NON - REVENUE Carryover -This amount is derived by a comparison of all of the anticipated revenues for the current period to all of the anticipated expenditures for the current period. The excess of revenues over expenditures represents the carryover amount. Final Budget 2000101 Page t2 3811041 3811012 Transfer from Stormwater Fund - This represents reimbursement to the General Fund to cover administrative and operating expenses relating to the Stormwater Drainage system of the City. Transfer from Street Maint. Fund - This represents reimbursement to the General Fund to cover administrative and operating expenses relating to the Street Maintenance functions. Final Budget 2000101 Page 13 CITY COMMISSION CITY OF AVENTURA CITY COMMISSION 200g/01 DEPARTMENT DESCRIPTION The City Commission is the community's legislative body which acts as the decision-making entity that establishes policies and ordinances to meet the needs of the community on a )roactive basis. The City Commission is committed to providing the best possible professional overnment and the delivery of quality service levels that reflect community priorities and maintain the quality of life for all residents. 1997198 1998/99 1999/00 2009/01 2000101 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL 1000/2999 Personal Services $ 28,154 $ 28,149 $ 28,171 s 28,070 $ 28,070 3000/3999 Contractual Services 400014999 Other Charges & Services 24,571 24,500 24,500 25,000 25,000 500015399 Commodities 5,196 4,467 4,600 4,600 4,600 5400/5499 Other Operating Expenses t7,649 17,503 17,500 17,600 17,600 Position Ho PERSONNEL ALLOCATION SUMMARY Position Title 1997198 1998199 1999/00 2000101 0301 Mayor 0401 Commissioner 0402 Commissioner 0403 Commissioner 0404 Commissioner 0405 Commissioner 0406 Commissioner Total 7 7 7 7 Final Budget 2000101 Page 14 OBJECT CODE NO. 1210 2101 2401 CITY OF AVENTURA CITY COMMISSION 2000/01 BUDGETARY ACCOUNT SUMMARY 001-0101-511 CATEGORY RECAP 1997/98 ~' 1998/99 1999/00 2000/01 2000/01 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL PERSONAL SERVICES Commission Salaries $ 26,000 $ 26,000 $ 26,000 $ 26,000 $ 26,000 FICA 1,989 2,001 1,989 1,989 1,989 Worker's Compensation 165 148 182 81 81 4030 OTHER CHARGES & SERVICES Legislative Expenses $ 24,571 $ 24,500 $ 24,500 $ 25,000 $ 25,000 5101 5290 COMMODITIES Office Supplies $ 993 $ 2,064 $ 2,100 $ 2,100 $ 2,100 Other Operating Supplies 4,206 2,403 2~500 2,500 2,500 5410 5420 OTHER OPERATING EXPENSES Subscriptions & Memberships $ 5,844 $ Conferences & Seminars 11,706 5,532 $ 5,500 $ 5,600 $ 5,600 11,971 12,000 12,000 12,000 Final Budget 2000/01 Page 15 CITY COMMISSION BUDGET JUSTIFICATIONS 403O Legislative 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 2000101 Page OFFICE OF THE CITY MANAGER CITY OF AVENTURA OFFICE OF THE CITY MANAGER 2000101 DEPARTMENT DESCRIPTION Maintain 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. 1997/98 1998/99 1999/00 2000/01 2000101 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL 100012999 3000/3999 4000/4999 500015399 5400/5499 Personal Services 324,116 370,009 367,292 389,996 389,996 Contractual Services 35,305 38,993 33,000 34,000 34,000 Other Charges & Services 49,787 53,861 46,850 51,350 51,350 Commodities S,516 3,430 5,600 5,600 5,600 Other Operating Expenses 6,686 6,112 6,500 6,600 6,600 Position No Position Title 0101 0201 0701 0801 0601 City Manager Secretary to City Manager Assistant to City Manager ReceptionistJlnform. Clerk Capital Projects Manager Total PERSONNEL ALLOCAT?,ON SUMMARY 1997/98 1998199 1999/00 2000101 5 5 5 5 Final Budget 2000101 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 2000101 Page 18 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 2000/01 OBJECTIVES 1. Provide completed reports and recommendations on a timely basis upon which the City Commission can make policy decisions. 2. Prepare and submit budget to the City Commission by July 15th of each year. 3. Oversee customer service functions by all Departments to ensure timely response or resolution of citizen requests. 4. Coordinate, control and monitor the activities of all City Departments and operations. 5. Interact with community organizations and associations to increase public awareness of City's various programs, facilities and services. 6. Update five year Capital Improvement Program document and submit to the City Commission by May of each year. 7. Effectively administer the budget priorities and goals established by the City Commission. 8. Continue to host Community Oriented Police Briefings comprised of condominium and business representatives to interact with Police Department. 9. Coordinate the transition to the new Government Center/Police Station. 10. Oversee and coordinate capital projects. 11. Issue newsletters and annual report to the public and maintain City Web Pages. 12. Supervise capital budget projects and the implementation of services. PERFORMANCE WORKLOAD INDICATORS ACTUAL 'ROJECTED ESTIMATE 1998199 1999100 2000101 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 Web Page Updates & Revisions 75 80 80 35 35 35 15 15 15 125 125 125 5 5 5 2 2 2 4 4 4 20 21 21 20 21 21 2 5 Final Budget 200010t Page 19 OBJECT ~nnt= NO. CATEGORY RECAP CITY OF AVENTURA OFFICE OF THE CITY MANAGER 2000/01 BUDGETARY ACCOUNT SUMMARY 001-0501-512 1997198 1998/99 1999/00 2000101 2000/01 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL 1201 1401 2101 2201 2301 2401 PERSONAL SERVICES Employee Salaries Overtime FICA Pension Health, Life & Disability Worker's Compensation 253,724 $ 285,719 $ 0 621 15,890 17,972 35,897 39,296 15,635 20,229 2,970 6,172 283,367 $ 297,061 $ 297,061 0 0 0 21,677 22,725 22,725 40,545 42,222 42,222 19,729 27,067 27,067 1,984 921 921 3170 CONTRACTUAL SERVICES Lobbyist Services $ 35,305 $ 38,993 $ 33,000 $ 34,000 $ 34,O0O 4001 4040 4041 4101 4650 470t 4710 4815 OTHER CHARGES & SERVICES Travel & Per Diem Administrative Expenses Car Allowance Communication Services R & M - Office Printing & Binding Printing~Newsletter Web Page Maintenance 2,995 $ 9,046 $ 3,200 $ 3,200 $ 3,200 62: 194 600 600 600 7,200 7,200 '7,200 7,200 7,200 918 1,691 '1,700 1,700 1,700 0 0 150 150 150 4,704 171 2,000 2,000 2,000 33,908 39,559 32,000 34,000 34,000 0 0 0 2,500 2,500 5101 5120 5290 COMMODITIES Office Supplies Computer Operating Supplies Other Operating Supplies 4,238 $ 3,082 $ 4,000 $ 4,000 $ 4,000 1,189 0 1,000 1,100 1,100 88 348 600 500 500 Final Budget 2000101 Page 20 5410 542O 5901 OTHER OPERATING EXPENSES Subscriptions & Memberships Conferences & Seminars Contingency 3,480 $ 3,802 $ 3,500 $ 3,600 $ 3,600 1,576 2,309 2,500 2,500 2,500 630 I 500 500 500 Final Budget 2000101 Page 21 3170 4710 4715 OFFICE OF THE CITY MANAGER BUDGET JUSTIFICATIONS Lobbyist Services - Costs associated with retaining a professional lobbyist to foster the City's position at the state and county level. Printin,q/Newsletter - Represents the cost of printing various documents, informational newsletters and annual report to the residents. Web Pa,qe Maintenance - Costs associated with maintaining and updating the City's Web Page. 5410 5420 Subscriptions & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. Florida City & County Manager's Association International City Management Association American Planning Association Government Finance Officers Association American Society of Public Administration Miscellaneous subscriptions Conferences & Seminars - Funding for this purpose is essential in order to keep informed of changing and new developments in the field of City Management and local government. Florida City & County Manager's Association International City Management Association Florida League of Cities National League of Cities Final Budget 2000/0t Page 22 FINANCE SUPPORT SERVICES CITY OF AVENTURA FINANCE SUPPORT SERVICES 2000/01 DEPARTMENT DESCRIPTION To provide overall financial and support services to the organization which includes accounting,I cash management, purchasing, risk management, information management, financial planning,i budgetary control and personnel functions. ~ 1997/98 1998/99 1999100 2000/01 2000/01 OBJECT ACTUAL ACTUAL APPROVED CFFY MANAGER COMMISSION cooE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL 100012999 3000~3999 400014999 5000/5399 540015499 Pos. No. Personal Services 429,239 467,237 477,065 595,850 595,850 Contractual Services 37,620 2'1,824 47,000 42,000 42,000 Other Charges & Services 70,368 89,475 101,500 102,200 102,200 Commodities 10,041 7,227 15,500 15,000 15,000 Other Operating Expenses 14,173 11,772 '17,500 t8,t00 18,100 PERSONNEL ALLOCATION SUMMARY Position Title 1997198 1998/99 1999100 2000101 1001 3001 1201 1101 1101 1301 1301 1401 1402 3201 Finance Support Services Dir. Executive Assistant Accou ntantJBookkeeper Human Resources Specialist Human Resources/Risk Mgr, Purchasing Technician Purchasing Agent Network Administrator Network Administrator Customer Service Rep. I information Systems Manager Total 0 0 0 1 0 0 0 1 0 0 I 8 8 8 9 Final Budget 2000101 Page 23 Finance Support Services Department Organization Chart Direct°r °fI [ Finance Support ~ Executive Assistant Serv ces I l Accounting Pumhasing Human Resources Information Management Accountant Pumhasing Agent l 1Human Res°ucesl Ris~ Manager ~ Information Systems Manager Customer Service Representative (2) Network Administratom Final Budget 2000101 Page 24 CITY OF AVENTURA FINANCE SUPPORT SERVICES 2000101 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. 11121 Budgetary reports submitted to City Manager prior to the 20th of the next month. 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 ACTUAL PROJECTED ESTIMATED 1998199 1999100 2000100 12.3 10.0 9.0 601 500 450 1 1 1 1 1 1 1 1 1 99 98 99 97 98 98 98 95 95 41 15 15 0 0 0 84 95 100 15 20 20 1 1 1 Final Budget 2000101 Page 25 FINANCE SUPPORT SERVICES 2000/01 BUDGETARY ACCOUNT SUMMARY 001-1001-513 CATEGORY RECAP 1997/98 t998/99 ~999/00 2000/01 2000101 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL 1201 1401 2101 2201 2301 2401 2501 PERSONAL SERVICES Employee Salaries $ 322,122 $ 349,148 $ 357,674 $ 447,830 $ 447,830 Overtime 7,560 2,401 5,000 5,000 5,000 FICA 24,391 25,616 27,362 34,259 34,259 Pension 37,509 40,844 42,921 53,740 53,740 Health, Life & Disability 34,495 33,280 31,604 43,667 43,667 Worker's Corn pensation 2,113 1,987 2,504 1,354 1,354 Unemployment 1,048 13,961 10,000 10,000 10,000 3130 3140 3180 3190 3201 CONTRACTUAL SERVICES Computer Programmer Background-New Employees Medical Exams-New Employees Prof. Services Prof. Services - Auditor 0 0 10,000 5,000 5,000 0 0 1,000 500 500 320 1,376 3,000 1,500 1,500 22,300 448 7,000 5,000 5,000 15,000 20,000 26,(}00 30,000 30,000 4001 4041 4101 4650 470t 4910 4990 OTHER CHARGES & SERVICES Travel & Per Diem $ 3,876 $ 5,421 $ t5,000 $ 15,000 $ 15,000 Car Allowance 3,600 4,309 4,200 4,200 4,200 Communication Services 127 254 300 500 500 R&M- Office Equipment 38,200 48,916 56,000 57,000 57,000 Printing & Binding 4,516 2,831 5,000 5,000 5,000 Advertising 20,048 27,744 20,000 20,000 20,000 Other Current Charges 0 0 1,000 500 500 5101 5120 5290 COMMODITIES Office Supplies $ 4,544 $ 5,208 $ 6,000 $ 6,000 $ 6,000 Computer Operating Supplies 3,981 1,762 8,000 8,000 8,000 Other Operating Supplies 1,517 257 1,500 1,000 1,000 Final Budget 2000101 Page 26 ~10 ~20 590t OTHER OPERATING EXPENSES Subscriptions & Memberships Conferences & Seminars Training Contingency 2,168 $ 2,732 6,097 t76 3,438 $ 1,840 3,967 2,527 2,600 $ 5,200 8,700 1,000 3,400 $ 6,200 7,500 1,000 3,400 6,200 7,500 t,000 Final Budget 2000101 Page 27 1401 2501 3130 3140 3180 3190 3201 4001 FINANCESUPPORTSERVICES BUDGETJUSTIFICATIONS Overtime - Represents the amounts paid employees for hours worked beyond the normal work week during periods of unusually high activity in the Department. Amount is based on current usage levels. Unemployment Compensation Represents reimbursement to the state for unemployment compensation claims for all Departments. Computer Programmer - Represents costs of modifications to existing computer programs to enhance capabilities. Background New Employees - Provides funding for new employee background checks. Medical Exams New Employees - Provides funding for drug tests, physicals exams and other required tests for new employees. Other Professional Services - Includes amounts paid to temporary employment agencies during major vacancies or unpaid leave of absence by employees. Also, we anticipate using some temporary employees to assist with fixed assets accounting in preparation of GASB 34. Professional Services Auditor - Represents the estimated cost of an audit firm performing the City's year end financial audit, includes the cost of single audit and possible change in auditors pursuant to RFP. 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 2000101 Page 28 4650 4910 5410 5420 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 Advertising - Includes the costs of advertising for all employment positions in all Departments, notices of bids and RFPs. Subscriptions & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. Government Finance Officer Association Florida Government Finance Officer Association(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 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 sqd 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. Final Budget 2000/01 Page 29 LEGAL CITY OF AVENTURA LEGAL 2000/01 DEPARTMENT DESCRIPTION To provide legal support and advice to the City Commission, City Manager, DepartmentI Directors and advisory boards on all legal issues affecting the City. The City obtains services on] a contractual basis. I t997~98 '1998/99 '1990/00 2000/01 2000/01 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CODE ilO. CATEGORY RECAP SUDGET PROPOSAL APPROVAL 100012999 Personal Services S $ $ $ $ 300013999 Contractual Services 195,27o 238,o14 178,ooo 178,ooo 178,ooo 4000/4999 Other Charges & Services $00015399 Commodities 5400/5499 Other Operating Expenses 14 27,ooo 27,ooo 27,000 Final Budget 2000101 Page 30 CITY OF AVENTURA CITY ATTORNEY 2000/01 OBJECTIVES 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 2000101 Page 31 OBJEcT CODE NO. CATEGORy RECAP CITY OF AVENTURA LEGAL 2000/01 BUDGETARY ACCOUNT SUMMARY 001-060t-514 1997198 19~8/99 1~g9/o0 ACTUAL ACTUAL 2000/01 2000/01 APPROVED CiTY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL 3120 3301 Contractual Services Prof. Services- Legal $ 194,802 $ 237,428 $ 175,000 $ 175,000 $ 175,000 Court Costs & Fees 468 586 3,000 3,000 3,000 5901 OTHER OPERATING EXPENSES Contingency $ $ 14 $ 27,000 $ 27,000 $ 27,000 Final Budget 200010f Page 32 3120 LEGAL BUDGET JUSTIFICATIONS Professional Services Legal - Represents the estimated cost of maintaining the contracted City Attorney arrangement with the firm of Weiss Serota Helfman Pastoriza & Guedes to perform legal services required by the City Commission and City Manager. Final Budget 2000101 Page 33 CITY CLERK'S OFFICE CITY OF AVENTURA CITY CLERK'S OFFICE 2000/01 DEPARTMENT DESCRIPTION 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 of all required meetings, effect legal advertising, and respond to public records requests. Implement and maintain records management program. Administer publication and supplement of City Code Book. Maintain custody of City Seal and all City records. Schedule Code enforcement Hearings and provide administrative support to Special Master. Provide clerical support to the Cit Commission. Assist City Manager's Office with special proiects. t997/98 ~1998/99 1999/00 2000/01 2000101 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION COOE .o. CATEGORY RECAP BUDGET PROPOSAL APPROVAL 1000/2999 Personal Services 3000/3999 Contractual Services 4000/4999 Other Charges & Services 500015399 Commodities $ 93,725 $ 110,094 $ 106,442 $ 112,645 $ 112,645 99,023 61,792 76,500 77,500 77,500 4,927 3,329 4,000 4,400 4,400 2,140 3,482 2,350 2,520 2,520 5400/5499 Other Operating Expenses Pos. No. 0501 310t PERSONNEL ALLOCATION SUMMARY Position Title 1997198 1998199 1999/00 2000/01 City Clerk I I I ~ Clerk TypistJlmaging Technician ~ I ~ I Total 2 2 2 2 Final Budget 2000101 Page 34 City Clerk's Office Organization Chart City Clerk Clerk Typist/Imaging Technician Final Budget 2000101 Page 35 CITY OF AVENTURA CITY CLERK'S OFFICE 2000101 OBJECTIVES 1. To process within 72 hours and maintain accurate minutes of the proceedings of the Cit 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 orderl management, maintenance, retention, imaging and destruction of said records. 4. To provide clerical support to the City Commissioners, including preparation 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 WORKLOADINDICATORS ACTUAL ESTIMATE PROJECTED 1998199 1999100 2000101 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 60 55 55 50 55 55 50 50 50 8 6 6 25 25 25 350 400 4OO 350 300 350 35 30 30 6 30 25 Final Budget 2000101 Page 36 OBJECT CODE NO. 1201 2201 2301 2401 4001 4041 4701 4730 4740 4750 4915 4911 CATEGORY RECAP CITY OF AVENTURA CITY CLERK'S OFFICE 2000101 BUDGETARY ACCOUNT SUMMARY 001-0601-519 1997198 1998/99 ACTUAL ACTUAL 1999/00 2000/01 2000/01 APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL PERSONAL SERVICES Employee Salaries $ 73,597 $ 88,187 $ 84,652 $ 90,103 $ 90,103 FICA 5,829 6,915 6,476 6,893 6,893 Pension 8,628 9,582 9,871 10,192 10,192 Health, Life & Disability 5,202 4,985 4,850 5,178 5,178 Worker's Compensation 470 425 593 279 279 OTHER CHARGES & SERVICES Travel & Per Diem $ 1,901 $ 2,957 $ 2,500 $ 2,500 $ 2,500 Car Allowance 2,400 2,400 2,400 2,400 2,400 Printing & Binding 259 894 1,000 1,000 t,000 Records Retention 0 2,400 2,400 2,400 Ordinance Codification 11,407 1,121 3,000 3,000 3,000 Indexing M inures 1,731 2,406 1,200 1,200 1,200 Election Expenses 23,740 1,344 24,000 25,000 25,000 Legal Advertising 57,584 50,670 40,000 40,000 40,000 5101 5120 5290 COMMODITIES Office Supplies $ 4,013 $ 2,429 2,500 3,000 3,000 Computer Operating Supplies 518 500 600 600 Other Operating Supplies 395 900 1,000 800 800 5410 5420 545O 5901 OTHER OPERATING EXPENSES Subscriptions & Memberships $ 876 $ 310 $ 250 $ 420 $ 420 Conferences & Seminars 1,231 990 1,500 1,500 1,500 Training 0 2,143 500 500 500 Contingency 33 39 100 100 100 Final Budget 2000101 Page 37 4001 473O 4740 4750 4911 5410 CITY CLERK BUDGET JUSTIFICATIONS Travel & Per Diem - Provides for attendance at the International Institute of Municipal Clerks Conference and the Florida Association of City Clerks Conference and Training Institute. Records Retention - Costs associated with line item are for the preparation of records for microfilming, image retention to establish records management program. Ordinance Codification - Costs associated with the official codification of City Ordinances. Indexinq Minutes - Costs associated with this line item provide for indexing of the minutes of the City Commission Meetings. Legal Advertising - Costs incurred to satisfy legal requirements of State Statutes and City Code. Subscription & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. Florida Association of City Clerks International Institute of Municipal Clerks Miami-Dade County Municipal Clerks Association Final Budget 2000101 Page 38 L'~?y'of EXC¢ PUBLIC SAFETY CITY OF AVENTURA PUBLIC SAFETY 2000/01 DEPARTMENT DESCRIPTION To provide a professional, full service, community oriented Police Department. Respond to all calls for service in a timely and professional manner. Ensure that all crimes are thoroughly investigated and those who are arrested are successfully prosecuted. Interact with the community and create partnerships that enhance law enforcement, crime prevention and quality of life issues. ~1997198 t998/99 t999/00 2000101 2000101 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL 100012999 Pemonal Services $ 3,590,864 $ 4,131,436 $ 4,975,242 $ 5,263,807 $ 5,263,807 3000~3999 Contractual Services 10,613 12,529 7,500 36,500 36,500 400014999 Other Charges & Services 361,605 480,601 523,000 422,100 422,100 5000/5399 Commodities 148,762 185,138 186,765 201,500 201,500 5400/5499 Other Operating Expenses 29,379 33,012 41,000 41,000 41,000 PERSONNEL ALLOCATION SUMMARY Pos. No. Position Title 1997198 1998199 1999/00 2000/0'1 0901 Police Chief I t I 1 3002 Executive Assistant I I 1 1 2501 Deputy Chief of Police I t t 1 2201-2203 Lieutenants 2 3 3 3 2601 Commander 1 i 1 1 2301-2306 Sergeant 5 5 6 5 2001-2048 Police Officers 37 44 48 48 2901-2902 Crime Scene Tech 2 2 2 2 2801-2807 Police Service Aides 5 7 7 7 2101-2104 Detectives 5 9 4 4 6201 Crime Prev Specialist o o 1 3301 Corn PollCrime Prev Off 1 I o 6301 Records Supervisor 0 0 I 1 6901 Records Clerk 6501 Clerk/Data Entry 1 I 1 1 3701 Crime Analyst o o I i Final Budget 2000101 Page 39 3501 2701-2708 3401-3403 6401 7001 2709-2710 Dispatch Supervisor Dispatcher Administrative Asst. Victim Advocate Fleet Manager/Quartermaster Dispatcher (1 Oct, I Apr) Total 6 7 8 8 2 2 3 3 0 0 0 1 0 0 0 2 72 83 92 95 Final Budget 2000101 Page 40 Aventura Police Department Organizational Cha~ ~)00101 Fis~l Year Police Chief Executiw Asst Depu'~ Chief Admin, Services 1 Commander 1 Dispatch Sup. '2 Dispatcher 8 Dispatchers 1 Records Clerk I Data Entry Clerk 1 Records Supv 1 Crime Analysist '1 Fleet Mgr/QM Uniform Services 1 Lieutenant 4 Sgts. 34 Officers 1 SOU Corporal 3 SOU officers 7 PSA's Special Services 1 Lieutenant 1 Sgt, 4 Motor Officers 1 Corporal 3 Corem Poi. Officers 1 Cdme Pre. Spec. 1 Admin. Asst. I Marine Patrol Investigative Services 1 Lieutenant 1 Sgt. 1 Cpl. 4 Detectives 2 Cdme Scene Tech. 1 VOCA 1 Admin. Asst. 1 Admin. Asst. Final Budget 2000101 Page 41 CITY OF AVENTURA PUBLIC SAFETY DEPARTMENT 2000/01 OBJECTIVES 1. Assist FDOT and Miami-Dade Signs and Signals with the final stages of construction of the lB scayne B vd grade separation project (Biscayne VII). !2. Work on maintaining National Accreditation and begin preparations for reaccreditation in 2003. 3. Implement new radio dispatch system independent from Miami-Dade Communications system. 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 3ersonnel 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, iorganizations 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 WORKLOADINDICATORS ACTUAL ESTIMATE PROJECTED 1998199 1999100 2000101 Man-hours Assigned to traffic flow Problems 8320 10400 10400 Progress Toward National Accreditation 50% 100% 0% Progress Toward National Reaccreditation N/A N/A 35% Personnel Hired 13 10 10 Progress Toward Swat Team and multi-jurisdiction projects 75% 100% 75% Progress Toward Implementation of Community Policing 75% 100% 0 Manhours Assigned to Community Policing 10400 Progress Toward Emergency Management Programs 80% 100% 100% Community Programs 10 10 10 Community Presentations 50 50 50 Man-hours Assigned to Marine Patrol and Canine Unit 4500 8320 8320 Final Budget 200OI0'1 Page 42 Community Involvement Activities Calls for Service Arrests Accidents Traffic Citations Parking Citations Issued Part 1 Crimes Reported Customer Service Surveys 24 13000 1200 2200 6000 2000 3200 N/A 24 15000 1500 1700 5000 1500 3600 N/A 24 18000 1800 1800 6000 1080 3500 6OO Final Budget 2000101 Page 43 OBJECT CODE NO. 1201 1300 1401 1410 1501 2101 2201 2301 2401 3180 3192 CITY OF AVENTURA PUBLIC SAFETY 2000101 BUDGETARY ACCOUNT SUMMARY 001-2001-521 cATEGoRY RECAP 1997~98 1998/99 1999/00 2000/01 2000/01 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL PERSONAL SERVICES Employee Salaries $ 2,405,587 $ 2,761,501 $ 3,435,449 $ 3,707,109 $ 3,707,109 Court Time 28,259 18,355 35,000 38,000 38,000 Overtime 145,350 224,275 175,000 175,000 175,000 Holiday Pay 59,623 60,834 75,000 75,000 75,000 Police Incentive Pay 41,132 37,348 44,000 44,000 44,000 FICA 203,693 221,258 274,606 283,594 283,594 Pension 289,085 324,333 374,092 424,920 424,920 Health, Life & Disability 237,736 264,713 310,287 373,912 373,912 Worker's Compensation t80,400 218,819 251,808 142,272 142,272 Contractual Services Medical Exams $ 1,100 $ 2,800 $ 2,500 $ 2,500 Prof. Services 9,513 12,529 5,000 34,000 34,000 4001 404O 4O42 4O43 4050 4101 4201 4301 4401 442O 444O 4610 4620 4645 OTHER CHARGES & SERVICES Travel & Per Diem $ 16,726 $ 24,743 $ 20,000 $ 20,000 $ 20,000 Administrative Expenses 10,756 5,960 5,000 5,000 5,000 Recruiting & Hiring Expense 8,073 15,258 7,500 7,500 7,500 CALEA Accreditation 7,834 18,141 20,000 10,000 10,000 Investigative Expense 7,496 20,048 10,000 10,000 10,000 Communication Services 41,414 85,779 86,000 80,000 80,000 Postage 3,424 4,126 5,000 5,000 5,000 Utilities 11,447 8,635 15,000 3,600 3,600 Office Space Lease 109,845 108,123 110,000 0 0 Leased Equipment 38,970 60,010 70,000 77,000 77,000 Copy Machine Costa 8,671 6,700 6,500 8,500 8,800 R&M- Vehicles 49,373 58,744 60,000 80,000 80,000 R&M-Building 45,714 9,604 t6,000 5,000 5,000 R&M- Equipment 3,062 9,760 32,500 47,000 47,000 Final Budget 2000/01 Page 44 4650 R&M~ Office Equipment 15,950 40,904 52,000 56,000 56,000 4701 PHnting & Binding 12,848 4,066 7,500 7,500 7,500 5f01 8115 5120 5220 5240 5245 5266 5270 5290 COMMODITIES Office Supplies Byrne Grant Match Computer Operating Supplies Gas & Oil Uniforms Uniform Allowance Photography Ammunition Operating Supplies 13,t5t $ 13,157 $ 45,000 $ 15,000 $ 15,000 0 0 2,465 0 0 6,303 3,988 7,500 10,000 10,000 43,101 64,767 60,000 60,000 60,000 17,185 40,532 30,000 40,000 40,000 24,232 19,325 22,800 24,000 24,000 3,753 5,406 5,000 7,500 7,500 5,406 8,537 8,000 9,000 9,000 35,630 29,426 36,000 36,000 36,000 5410 5420 5450 5901 OTHER OPERATING EXPENSES Subscriptions & Memberships Conferences & Seminars Training Contingency 4,374 $ 2,550 $ 3,500 $ 3,500 $ 3,500 3,280 8,276 10,500 10,500 10,500 21,725 21,786 25,000 25,000 25,000 0 400 2,000 2,000 2,000 Final Budget 2000101 Page 45 1390 1401 1410 1501 3180 3192 4043 4042 4O5O 4101 4420 PUBLIC SAFETY BUDGET JUSTIFICATIONS Court Time - This line item is used to fund overtime and standby court time. Overtime - This request reflects anticipated expenditures based on activity and manpower requirements 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 Holiday Pay - This request reflects estimated costs with funding holiday pay for shift employees. Police Incentive Pay - This is mandated by the State for rewarding sworn personnel who have obtained additional education. Medical Exams - All police officers are required to have a physical exam prior to employment. Professional Services Costs associated with obtaining professional police consulting services and outsourcing the administration of off duty details for the department. CALEA Accreditation - Costs associated with the Department becoming nationally accredited with the Commission Accreditation of Law Enforcement Agencies. Recruiting _& Hiring Expenses - Funds have been allocated to assist the Department with recruitment of personnel and pay for psychological screening. Investigative Expenses - Costs associated with the Detective Bureau to complete complex criminal investigations. Communication Services - Costs for pagers, mobile phones, cellular lines for data transmission, automated vehicle Iocator, computer system communications and other communication devices. Leased Equipment - Covers costs for leased equipment, vehicles and motorcycles. Final Budget 200010'1 Page 46 4610 4645 465O 4701 5245 5245 5266 527O 529O 5410 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 under warranty. R&M Equipment - Funds allocated to this account will be used for repair and maintenance of Police Department radios, Reverse R911 system, computers, DDSI, dictaphone and other equipment. R&M Office Equipment - This account covers the cost of the HTE/SCA software maintenance and upgrades. It also covers the maintenance on the IBM printer. Printing - This account covers the cost of printing of materials for the police department used in official police or city business. Items in this account include business cards, domestic violence pamphlets and letterhead. 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. 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. Fhoto.~raphy - Funds from this account are used to purchase ;ilm or related supplies and film developing for crime scene or other department related photos. Ammunition - Funds from this account pay for duty and training ammo for police officer use. Operating Supplies - Funds from this account are used for the purchase of supplies and items needed for the daily operation of the police department. Subscriptions & Memberships - Costs associated with this line item are subscriptions to professional journals, training materials used to update employees on changing laws and procedures within their activity, and membership in professional and regional law enforcement organizations. International Association of Chiefs Dade Chiefs of Police Association Florida Police Chiefs Association FBI National Academy Associates Final Budget 2000101 Page 47 5420 Conferences & Seminars - Funding for this purpose is essential to keep informed of changing laws and updates in the field of law enforcement. 545O Training - Costs associated with this account are related to maintain state standards and having a highly trained, professional police force. Final Budget 2000101 Page 48 eO' oy E xce COMMUNITY DEVELOPMENT CITY OF AVENTURA COMMUNITY DEVELOPMENT 2000/01 DEPARTMENT DESCRIPTION This Department is responsible for the City's planning, development review, zoning, buildingI permitting and inspections, code and ordinance enforcement, economic development functionsl and the issuance of occupational licenses. The Department strives to provide efficient andl profess onal "one stop" customer service at a centralized location. I 1997/98 1998/98 1999/00 2000/01 2000/01 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL 100012999 Personal Services $ 484,889 $ 491,961 $ 521,063 $ 558,440 $ 558,440 3000/3999 Contractual Services 1,476,028 939,468 670,000 615,000 615,000 4000/4999 Other Charges & Services 30,513 27,569 86,300 85,500 85,500 5000/5399 Commodities 16,58o 12,o22 23,800 20,500 20,500 5400/5499 Other Operating Expenses 8,160 8,112 10,5o0 12,000 12,000 PERSONNEL ALLOCATION SUMMARY Pos. No. Position Title 1997198 1998199 1999/00 2000101 4001 Director of Community Development I 1 1 1 4101-4102 Code Compliance Officer 2 2 2 2 4301 Senior Planner I 1 I 1 4302 Assistant Planner 1 1 I 1 3003 Executive Assistant 1 I 1 ~ 4201 Building Official 1 I 1 1 3202-3205 Customer Service Repl 3 3 3 4 3601 Customer Service Rep II I 1 I I Total 11 11 11 12 Final Budget 2000101 Page 49 Planning Community Development Department Organization Chart Occupational Licenses Director of Community Develo ~ment Buildin i Inspection LExecutive Assistant Code Enforcement Ienior Planner ssist. Panner Customer Service Rep I Chief Building Official Contractual Building Inspection Services Customer Service Rep II (3) Customer Service Reps I (2) Code Compliance Officers Final Budget 2000101 Page 50 CITY OF AVENTURA COMMUNITY DEVELOPMENT 2000/01 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 WORKLOAD INDICATORS ACTUAL 1998199 PROJECTED 1999/00 ESTIMATE 2000/01 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 1949 150 28 2457 6743 2O 11 4 98 94 1900 3OO 36 3500 7500 3O 4O 6 98 94 1950 3OO 48 3000 7000 2O 4O 6 98 92 Final Budget 2000101 Page 51 OBJECT CODE NO. 1201 1401 2101 2201 2301 2401 CATEGORY RECAP PERSONAL SERVICES Employee Salaries Overtime FICA Pension Health, Life & DtsabiUty Worker's Compensation COMMUNITY DEVELOPMENT 2000/01 BUDGETARY ACCOUNT SUMMARY 001~,001-524 1997/98 1998/99 ACTUAL ACTUAL 1999/90 2000101 2000101 APPROVED CiTY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL $ 346,704 $ 358,567 $ 381,180 $ 411,275 $ 411,275 15,937 8,942 7,500 1,000 1,000 27,215 27,867 29,160 31,463 31,463 40,249 42,504 45,742 49,353 49,353 41,895 40,385 42,727 55,621 55,621 12,889 13,696 14,744 9,728 9,728 3101 3190 3401 Contractual Services Building Inspections Services $ 1,268,468 $ 836,292 $ 650,000 $ 590,000 $ 590,000 Prof. Services 205,091 103,176 20,000 25,000 25,000 Mapping Services 2,469 0 0 0 0 4001 4041 4101 4420 4610 4645 4701 4730 OTHER CHARGES & SERVICES Travel & Per Diem $ 3,174 $ 1,835 $ 7,000 $ 7,000 $ 7,000 Car Allowance 1,508 3,000 3,000 3,000 3,000 Communication Services 2,727 3,410 3,300 4,500 4,500 Lease Equipment 4,884 2,044 1,000 1,500 1,500 R&M- Vehicles 1,012 589 5,000 2,500 2,500 R&M- Equipment 90 0 2,000 2,000 2,000 Printing 17,117 16,691 15,000 15,000 15,000 Records Retention 0 0 50,000 50,000 50,000 5101 5120 5220 5240 5290 COMMODITIES Office Supplies $ 8,999 $ 6,781 Computer Operating Supplies 834 0 Gas & Oil 1,725 1,420 Uniforms 1,616 1,212 Other Operating Supplies 3,406 2,609 9,000 $ 6,500 $ 6,500 5,500 5,500 5,500 2,500 2,000 2,000 1,500 1,500 1,500 5,000 5,000 5,000 Final Budget 2000101 Page 52 5410 5420 5450 5901 OTHER OPERATING EXPENSES Subscriptions & Memberships $ 2,390 $ 2,669 $ 3,000 $ 3,000 $ 3,000 Conferences & Seminars 3,713 2,257 2,500 3,000 3,000 Training 1,489 3,162 3,000 4,000 4,000 Contingency 568 24 2,000 2,000 2,000 Final Budget 2000101 Page 53 3101 3190 4730 524O 5410 5420 COMMUNITY DEVELOPMENT BUDGETJUS~FICATION$ Building Inspection Services - Estimated costs associated with private firm to perform building inspection services. Professional Services - Costs associated with obtaining professional planning consulting services for special projects. Records Retention - Estimated costs for imaging building permit records. Uniforms - This includes uniform rental and work shoes for the Chief Building Official and Code Compliance Officers. Subscriptions & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. American Planning Association Florida Planning Association Florida Association of Code Enforcement Building Officials Association Miscellaneous subscriptions Conferences _& Seminars - Funding for this purpose is essential in order to keep informed of changing and new developments in the field of planning, economic development and code enforcement. Final Budget 2000101 Page 54 COMMUNITY SERVICES CITY OF AVENTURA COMMUNITY SERVICES 2000101 DEPARTMENT DESCRIPTION This department is responsible for the maintenance of roads, public areas and facilities, beautification projects, recreation and community cultural activities, special events programming, implementation of mass transit programs and park development. 'The department is organized to ~rovide public works maintenance, transportation and recreation services on a quality basis. 1997198 1998/99 1999100 2000/01 2000/01 OBJECT ACTUAL ACTUAL APPROVED CiTY MANAGER COMMISSION CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL 1000/2999 Personal Services $ 321,725 $ 404,286 $ 476,471 $ 529,041 $ 529,041 3000~3999 Contractual Services 760,380 1,435,343 1,415,000 1,824,000 %824,000 4000/4999 Other Charges & Services 368,570 554,914 339,280 383,530 383,530 500015399 Commodities 15,620 16,812 13,750 15,250 15,250 5400/5499 Other Operating Expenses 5,258 7,808 6,250 6,750 6,750 PERSONNEL ALLOCATION SUMMARY Pos. No. Position Title 1997198 1998/99 1999100 2000101 5001 Director of Community Services 3004 Executive Assistant 5101 Public Works Superintendent 5101 Public Works Operations Manager 5201 Cultural/Recreation Services Supt. 5201 Parks and Recreation Services Supt. 5401 Maintenance Worker 5402 Maintenance Technician 5403 Maintenance Worker PIT 5301 Engineer Tech/CAD Operator 5601 Park Supervisor 5601 Tennis Pro/Park Supervisor 5701-5706 Park Attendant (P/T) 5801 Park Attendant (F/T) 6101 Security Guard/Info Officer Total Final Budget 2000101 Page 55 6 13 17 17 Comm unity Services Department Organization Chart Director of Community Serv ice s Public Works I ~ ~ II P; ~ I~ ~atWi°°nr ~ s ~ I ~ ontrac, tual ~ I IContractual I Landscape/ ROW/Parks M aintanallce I Building Maintenance IF ngineer Technician/ CADD Operator I Maintenance Technician Maintenance Works r Maintenance Worker lO/T) I Information Officer Total: I Contractual Fleet Maintenance Executive Assistant Park siR e creation Cultural & Transportation B eau tificatio n Serv ice s I I Contractual ~ Parks& Recreation~ Landscape Architect E Services I Superintendent ~ I IContractual Public Transportation I Contractual Special Events Contractual Athletics IPark Supervisor I I PIT (61 10 Full-tim e Employees 7 Part-time Employees Final Budget 2000/01 Page 56 CITY OF AVENTURA COMMUNITY SERVICES 200010'1 OBJECTIVES 21 Provide accurate and quick responses to resident requests concerns. and Assist in opening, operating and maintain new Government Center, 3. Work with Cultural Recreation and Arts Advisory Board 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. Upgrade, implement and operate GIS system. 9. Continue to improve traffic signage, striping and signalization. 10. Implement City-wide beautification program. 11. Manage contractual maintenance services and programs. 12. Expand recreation and cultural programming for residents. 13. Plan and implement cultural and special events. 14. Continue recreation/athletic programming at Aventura Founders Park. 15. Implementing programming for gazebo at Founders Park PERFORMANCE WORKLOAD INDICATORS ACTUAL 1998199 PROJECTED ESTIMATE 1999100 2000101 Resident complaints & concerns cleared. Work Orders received and cleared Advisory Board meetings attended. Drainage projects completed. Beautification projects completed. Passenger miles traveled on shuttle bus. Number of GIS maps online,available for use Potholes repaired. Curb miles of streets swept. Linear feet of pavement repair/markings. Engineering plans reviewed. Catch basins cleaned. Miles of medians maintained. 75 90 80 3O 35 4O 20 12 12 6 1 1 8 5 3 35,883 55,000 60,000 N/A N/A 20 125 100 75 150 336 330 6,500 2,500 2,000 40 45 6O 125 150 150 6 10 10 Final Budget 2000101 Page 57 Linear feet of curb and sidewalk repaired. Acres of swales and right of way maintained. Special Events held. Cultural and recreation programs held. Participants registered for programs. Number of concerts and events at Gazebo 6,000 55 8 30 4,500 N/A 2,500 65 12 4O 6,000 N/A 2,500 65 14 40 8,000 6 Final Budget 2000101 Page 58 CITY OF AVENTURA COMMUNITY SERVICES 2000101 BUDGETARY ACCOUNT SUMMARY 001-5001-539 OBJECT CODE NO. CATEGORY RECAP 1997198 1998/99 t999/00 2000/0t 2000/01 ACTUAL ACTUAL APPROVED CiTY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL PERSONAL SERVICES 1201 EmployeeSalarles $ 240,858 $ 309,882 $ 353,474 $ 400,127 $ 400,127 t401 Overtime 49 3,004 750 2,000 2,000 2101 FICA 18,265 23,508 27,041 30,610 30,610 2201 Pension 28,109 30,956 37,221 41,922 41,922 2301 Health, Life & Disability 18,214 19,347 34,182 40,145 40,145 2401 Worker's Compensation 16,231 17,589 23,803 14,237 14,237 Contractual Services 31t0 Prof. Services- Engineering $ 190,261 $ 309,710 $ 125,000 $ 100,000 $ 100,000 3111 WASA Billing 500 t 9,704 40,000 40,000 40,000 3112 Stormwatar Data Management 32,207 0 0 0 0 3150 Prof. Services -Landscape Arch. 47,616 46,122 25,000 25,000 25,000 3190 Other Professional Services 49,56t 0 0 0 0 3450 Lands/Tree Maint. Svcs-Streets 320,125 680,647 750,000 1,130,000 1,130,000 3451 BeautificationlSIg nage 25,350 6,435 20,000 22,000 22,000 3452 Landsc/Tree M aint svsc-Parks 0 121,410 130,000 t 30,000 130,000 3455 Transportation Services 0 170,267 225,000 277,000 277,000 3460 Street M aintanance/Drainage 94,760 81,048 100,000 100,000 100,000 OTHER CHARGES & SERVICES 4001 Travel & Per Diem $ 1,960 $ 3,891 $ 1,500 $ 1,900 $ 1,500 4101 Communication Services 1,621 7,319 10,000 5,000 5,000 430t Utilities-Electric 2,809 33,033 8,500 1,750 1,750 4311 Utilities-Street Lighting 60,267 33,881 60,000 70,000 70,000 4320 Utilities-Water 59,783 133,881 100,000 130,000 130,000 4420 Lease 4,640 4,944 5,280 5,280 5,280 4610 R&M- Vehicles 2,057 2,454 2,000 2,000 2,000 4620 R&M- Buildings 4,770 9,178 5,000 5,000 5,000 Final Budget 2000101 Page 59 4645 4672 4691 4701 4850 4851 4920 R&M- Equipment 0 0 1,000 500 500 R&M -Parks 0 42,634 25,000 27,9O0 27,500 R&M- Streets 60,972 71,438 30,000 30,000 30,000 Printing & Binding 3,268 8,112 6,000 10,000 10,000 Special Events 74,547 159,202 55,000 60,000 60,000 Cultural/Recreation Programs 72,676 44,947 30,000 35,000 35,000 permitting Fees 19,200 0 0 0 0 5101 5120 5220 5240 529O COMMODITIES Office Supplies $ 6,366 $ 6,342 $ 3,500 $ 3,500 $ 3,500 Computer Operating Supplies 3,956 445 1,000 1,000 1,000 Gas & Oil 281 2,701 3,000 3,000 3,000 Uniforms 0 3,711 3,000 4,500 4,500 Other Operating Supplies 5,017 3,613 3,250 3,250 3,250 5410 5420 545O 5901 OTHER OPERATING EXPENSES Subscriptions & Memberships $ 1,464 $ 1,761 $ 1,250 $ 1,250 $ 1,250 Conferences & Seminars 476 1,301 2,000 2,000 2,000 Training 1,157 4,612 1,500 2,000 2,000 Contingency 2,161 134 1,500 1,500 1,500 Final Budget 2000101 Page 60 3110 3111 3112 3150 345O 3451 3452 COMMUNITY SERVICES BUDGETJUSTIFICATIONS Professional Services En.qineerinq - Provides funding for professional engineering consulting services to assist the Department in the areas of road maintenance and design, traffic assessment, roadway acceptance, drainage, utilities, public works permits, development review requirements, and other special projects. WASA Billing - Costs associated with contracting with the County to collect stormwater utility fees. Data Management - Costs associated with administering the stormwater utility program. Professional Services Landscape Architect Provides funding for professional landscape architect consulting services to assist the Department with developing maintenance specifications, developing landscape plans, as well as designing specific medians, irrigation systems, and City entranceways. 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 projects completed this year not previously included in budget. Basic R.O.W. Maintenance: $ 807,000 Lot Clearing and Dumpster fees 25,000 Irrigation and Swales 40,000 Flowers 173,000 Palm Treatments 17,500 Unanticipated Costs 17,500 Beautification/Siqna.qe - Establishes funding for signage and beautification projects to enhance the aesthetics of the City and foster community pride. Banner Changeouts: 16,000 Holiday Decorations installation and removal: 4,000 New signage as required: 2,000 Landscape/Tree 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 six day operating schedule from 8:45 AM to 5:30 PM on a contractual basis with the private sector. Transit system links the residential areas to community, retail and medical establishments, as well as linking to Miami-Dade Transit routes. Final Budget 2000101 Page 61 4320 Street Maintenance/Drainage Provides for estimated costs associated with contracting street, sidewalk, and drainage maintenance services. 4311 4320 4672 4691 485O 4851 492O 5410 5420 Utilities Street Lighting - Provides funding for services associated with street lighting in various areas of the City. Utilities Water - Provides funding for services associated with watering medians in various areas of the City. R&M Parks - Provides funding for repair and maintenance of park amenities and equipment, as well as contractual janitorial services for restrooms and office. R & M Streets- Provides funding for services utilized in the maintenance of streets, sidewalks and drainage. Special Events - This figure represents funding for events related to community wide, annual events to enhance civic pride and improve the quality of life for the residents: Founders Day, July 4th, Veterans Day, Arbor Day, Winter Blizzard Bash, Summer Special Events, Spring and other major special events. Cultural & Recreation Programs - Provide for costs associated with establishing a wide variety of cultural and recreation programming such as trips and tours to local venues, recreation programs, after school activities, performing arts and cultural programming. Permitting Fees - Costs associated with obtaining the required permits for the stormwater drainage program. Subscriptions & Memberships - Provides for funding memberships in the American Public Works Association and the Florida and National Recreation and Parks Association. Conferences & Seminars Provides for funding for attending the following conferences: American Public Works Association, Florida Recreation and Parks Association, National Recreation and Parks Association, and local training seminars. Final Budget 2000101 Page 62 NON DEPARTMENTAL CITY OF AVENTURA NON-DEPARTMENTAL - TRANSFERS 2000101 BUDGETARY ACCOUNT SUMMARY 001-9001-581 1997/~9~ t998/99 1999/00 2000/01 2000101 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION corn; Noi CATEGORY RECAP BUDGET PROPOSAL APPROVAL 91t7 9123 9141 TRANSFERS Transfer to Park Development Fund $ 356,000 $ $ $ $ Transfer to Debt Service Fund 430,000 1,358,445 1,361,695 1,361,695 Transfers to Storm Water Fund 1,035,704 203,595 9123 NON DEPARTMENTAL BUDGET JUSTIFICATIONS Transfers to Debt Service Fund - Represents debt service amounts required to fund the Florida League of Cities Council Loan for the Government Center. Final 2000101 Budget Page 63 OBJECT CODE NO, CATEGORY RECAP Contractual Services Prof. Services - Janitorial Library Lease Books Program CITY OF AVENTURA NON-DEPARTMENTAL 2000101 BUDGETARY ACCOUNT SUMMARY 001-9001-590 1997/98 199~/99 ACTUAL ACTUAL 1999f00 2000/01 2000/01 APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL $ $ $ 45,000 $ 45,000 45,000 45,000 4101 4201 4301 4401 4420 4440 4501 4620 465O OTHER CHARGES & SERVICES Communication Services Postage Utilities Office Space Lease Leased Equipment Copy Machine Costa Insurance R&M- Government Center R&M- Office Equipment 57,624 $ 47,030 $ 80,000$ 80,000 $ 80,000 19,465 19,058 18,000 18,000 18,000 11,192 16,476 25,000 115,000 115,000 216,271 222,666 167,000 37,415 37,415 225 386 2,000 2,000 2,000 12,776 13,857 20,000 20,000 20,000 142,612 175,150 240,000 251,000 251,000 0 0 0 48,000 48,000 1,830 6,100 5,000 5,000 5,000 5290 COMMODITIES Other Operating Supplies $ 8,576 $ 10,463 $ 15,000 $ 15,000 $ 15,000 OTHER OPERATING EXPENSES 5901 Contingency $ 16,112 $ 33,489 $ 30,000 $ 50,000 $ 50,000 Final 2000101 Budget Page 64 4101 4301 4401 4501 4620 4650 NON DEPARTMENTAL BUDGETJUSTIFICATIONS Janitorial Services - Estimated costs for Government Center. Communication Services - Estimated costs associated with telephone service, internet access, web pages, and other communication type services for Government Center and Police Department . Includes only half of regular phone bill for 466- 8900. The balance is charged to the Police Department. Utilities- Estimated costs associated with electricity, water, sewer and refuse service for the new Government Center. Office Lease - Costs associated with leasing office space for Government Center for 2 month period. Insurance - Liability and property insurance coverage for all City owned or leased facilities and equipment and all employees and officers. R & M Government Center - Costs of maintaining service contracts for mechanical systems within the Government Center. R & M Office Equipment - Costs of maintaining service contracts on all office equipment located aG the Government Center. Library Lease Books Program - Provides funds to address improvements to the book collection and business oriented materials at the Miami-Dade Northeast Library branch, this will be accomplished via an Interlocal agreement with the County which will be for the exclusive use of patrons at the Northeast branch. Final 2000101 Budget Page 65 CAPITAL OUTLAY OBJECT CODE NO. 6410 6401 6410 6401 6410 E401 CITY OF AVENTURA CAPITAL BUDGET 2000/01 PROJECT APPROPRIATION 001-80XX CATEGORY RECAP ~ 997/9~r 1998/99 1999100 2000/01 2000/01 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL City Commission - 01-511 Equipment $ $ $ $ $ City ManaRer's Office -05- 512 Computer Equipment $ 4,870 $ Equipment 2,747 3,553 $ 4,000 Finance Support Serv. -10-513 Computer Equipment $ 138,740 $ 58,540 $ 50,526 $ 24,700 $ 24,700 Equipment 3,100 1,704 5,000 5,000 5,000 City Clerk - 08-519 Computer Equipment $ $ 3,799 $ 4,000 $ $ 6401 64O7 6450 6401 6410 6450 Public Safety -20- 521 Computer Equipment $ 125,942 $ 64,153 $ 201,416 $ 108,000 $ 108,000 Radio Purchase & Replace. 43,994 13,284 61,000 61,000 Vehicles 257,113 116,699 227,550 227,550 Community Development - 40-524 Computer Equipment $ 3,964 $ 917 $ 6,000 $ 16,600 $ 16,600 Equipment 2,396 Vehicles 24,000 ~ 8,000 18,000 Final Budget 2000/01 Page 66 6401 6410 645O 6301 6302 6303 6304 6305 6309 63t3 6314 6315 6102 6322 63t0 6307 Community Services - 50-53915411572 Computer Equipment $ 5,522 $ 546 $ 2,500 $ 70,150 $ 70,'150 Equipment 3,704 6,727 Vehicles 22,342 t6,000 t6,000 Beautification Projects 1,608,741 1,t02,340 t,587,886 1,150,000 Walkway s/Sidewalks 45,170 30,000 20,000 20,000 Safety Improvements 196,794 t43,422 600,000 65,000 65,000 Bus S heltars/Benches 152,5t4 54,055 191,276 175,000 175,000 Road Resurfacing 7,775 420 35,000 35,000 NE 183rd Street 544,945 856,318 NE 185th Street & NE 28th Ave. 160,642 1,011,430 NE 190th Street 555,211 354,418 NE 207th Street 1,103,249 Park Property Purchase 1,364,391 1,000,000 1,000,000 1,000,000 Waterways Park Improvements 170,000 Aventura Founders Park 914,101 114,885 23t,000 Lighting Improvements 300,000 400,000 400,000 6201 6208 6999 Non-Departmental -90- 590 Government Center $ 397,354 $ 980,000 $ 500,000 $ Building~Equipment 3,515 Capital Reserve 4,596,708 6,422,482 500,000 6,422,482 Final Budget 2000101 Page 67 CAPITAL PROJECT DESCRIPTION FINANCE SUPPORT SERVICES 6401 Computer Equipment - 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 $3,700. 6410 Equipment - This project consists of purchasing office furniture for additions to existing furniture and equipment in the Finance Support Services Department. PUBLIC SAFETY 6401 Computer Equipment - This project consists of purchasing computer equipment and software that utilizes the latest technology for the Police Department. The primary system consisting of CAD dispatch, records management and mobile laptop computer capabilities was acquired in the 1996/97 fiscal year but will require expansion during the year plan to accommodate growth and required upgrades. 10 Desktop Computers $ 25,000 5 Mobile Laptops 55,000 Emergency Management Software 3,000 Upgrades 25,000 6407 Radio Equipment - This project consists of purchasing 10 handheld radios, 5 mobile radios, 10 900 Mhz radios and a satellite emergency management phone to accommodate the communication needs of the Police Department~ 6450 Vehicles - This project consists of purchasing police vehicles to accommodate the vehicle replacement program in the Police Department. Replace 10 Patrol Vehicles and I Motorized Carts COMMUNITY DEVELOPMENT 6401 Computer Equipment - This project consists of upgrading, replacing computer equipment and the implementation of field computers for code compliance and building inspections 6450 Equipment - This project consists of replacing one pickup truck. Final Budget 200010'1 Page 68 COMMUNITY SERVICES 6401 Computer Equipment - This project consists of equipment as follows: Plotter $7,000 Digital Camera 650 GIS Software 60,000 Computer 2,500 upgrading and replacing computer. 6450 Equipment- This project consists of replacing one pickup truck. 6301 Beautification Projects - This program consists of funding Citywide Beautification/Landscape Master Plan as follows: NE 213th Street $900,000 Aventura Boulevard North Entrance Feature 250,000 projects included in the 6302 Walkways _& 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 4 shelters $175,000 6102 Purchase Park Property - This project consists of assisting in the funding of purchasing additional park land and as a supplement to the proposed bond issue to provide for the future Waterways Park and Community Center Park site. 6307 Lighting Improvements - This project consists of installing decorative street lighting on NE 213th Street. 6303 Pedestrian Safety Improvements - This project consists of improving signage and installing pedestrian push button crossings for the intersection approach and walkway crossings at North Country Club Drive and NE 34th Avenue. 6305 Road Resurfacinq Program - This project consists of resurfacing NE 34th Avenue. 6201 Government Center Equipment - This project consists of purchasing items to equip the new Government Center building. Final Budget 2000101 Page 69 POLICE EDUCATION FUND CITY OF AVENTURA POLICE EDUCATION FUND 110 CATEGORY SUMMARY 2000101 FUND DESCRIPTION This Fund is used to account for revenues and expenditures associated with the two dollarsi ($2.00) the City receives from each paid traffic citation, which, by State Statute, must be usedl to further the educat on of the City's Police Officers. I REVENUE PROJECTIONS lSS?~s ISSS~s ts~00 2000/01 2000/01 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CODE CATEGORY REVENUE REVENUE BUDGET PROPOSAL APPROVAL 310000~319999 Locally Levied Taxes 320000~329999 Licenses & Permits 330000~339999 Intergovernmental Rev. 34oooo/349999 Charges for Services 35oooo/359999 Fines & Forfeitures 360000/369999 Misc. Revenues 380000/389999 Transfer from Funds 3999001399999 Fund Balance 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 5,259 2,600 5,000 5,000 0 301 50 150 150 0 0 0 0 0 0 4,199 1,496 10,000 10,000 OBJECT CODE NO. 1000/2999 3000~3999 4000/4999 5000/5399 5400/5999 CATEGORY RECAP Personal Services Contractual Services Other ChargeslSvcs Commodities Other Operating Expenses EXPENDITURES 1997198 I S98/99 ACTUAL ACTUAL 0 0 0 0 0 0 0 0 0 0 199~00 2000/01 2000/01 APPROVED ClTY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL 0 0 0 0 0 0 0 0 0 0 0 0 4,146 15,150 15,150 60OOl6999 Capital Outlay 0 0 0 Final Budget 2000/01 Page 70 CITY OF AVENTURA POLICE EDUCATION FUND '110 200010'i oBJEcT CODE 3511000 3611000 3999000 REVENUE PROJECTIONS 1~g7/~ 199~99 1999/00 2000/01 2000101 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CATEGORY REVENUE REVENUE BUDGET PROPOSAL APPROVAL Fines $ 1,000 $ 5,259 $ 2,600 $ 5,000 $ 5,000 Interest Earnings 301 50 150 150 Carryover 0 4,199 1,496 10,000 10,000 O~ECT CO~ ~. 545O CATEGORY RECAP Public Safety - 521 Training TOTAL EXPENDITURES EXPENDITURES 2001 1997198 1998/99 ACTUAL ACTUAL 1999/00 2000/01 2000101 APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL $ $ $ 4,146 $ 15,150 $ t5,150 REVENUE PROJECTION RATIONALE 351395 Fine Assessed fo__[r 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 2000101 Page 71 STREET MAINTENANCE FUND CITY OF AVENTURA STREET MAINTENANCE FUND 120 CATEGORY SUMMARY 2000101 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 t997/98 t998/99 t999/00 2000/01 2000101 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CODE CATEGORY REVENUE REVENUE BUDOET PROPOSAL APPROVAL 310000/319999 Locally Levied Taxes o 0 0 0 0 3200001329999 Licenses & Permits o o o o o 330000133999~ Intergovernmental Rev, 338,000 434,241 359,500 397,000 397,000 340000/34999g Charges for Services 0 0 0 0 0 350000135999~ Fines & Forfeitures 0 0 0 0 0 3600001369999 Misc, Revenues 3,000 6,648 3,000 e,000 e,ooo 360000138999~ Transfer from Funds o o o o o 399900139999~ Fund Balance o 64,425 40,000 150,000 150,000 EXPENDITURES OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION COOL NO. CATEGORY RECAP BUDOET PROPOSAL APPROVAL 100012999 Personal Services 0 o o o o 3000~3999 Contractual Services 0 0 0 0 0 4000~4999 Other ChargeslSvcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 640016999 Other Operating Exp. 0 0 0 0 0 6000~6999 Capital Outlay o o o o o 900015999 Transfers 341,000 372,000 402,500 553,000 553,000 Final Budget 2000101 Page 72 CITY OF AVENTURA STREET MAINTENANCE FUND - 120 2000/01 OBJECT CODE CATEGORY REVENUE PROJECTIONS 1997/98 '1998/99 1999/00 2000/01 2000/01 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION REVENUE REVENUE BUDGET PROPOSAL APPROVAL Intergovernmental Revenues 3351200 State Revenue Sharing $ 78,000 $ 119,793 $ 84,000 $ 95,000 $ 95,000 3353001 Local Option Cap. Impr. Gas Tax 80,000 92,929 84,500 98,000 98,000 3353010 Local Option Gas Tax 180,000 210,768 191,000 204,000 204,000 3354910 Gasoline Settlement 3611000 IntarestEarnings $ 3,000 $ 6,648 $ 3,000 $ 6,000 $ 6,000 3999000 Carryover $ $ 64,425 $ 40,000 $ ~50,000 $ t50,000 Final Budg~ 2000/0"1 Page 73 3351200 3353001/ __ 010 REVENUE PROJECTION RATIONALE State Revenue Proceeds - Revenue received in this category represents a portion of the total State Revenue Sharing Funds. Their source is the motor fuel tax and is restricted to road construction and maintenance. Based on information from the State, it is anticipated that $95,000 will be received in the upcoming fiscal year. Local Option Gas Tax - The County has adopted two phases of the local option gas tax. The first phase is six cents per gallon on fuel and is collected by the State's Department of Revenue and remitted monthly based on a formula which provides a weight of 75% to population and 25% to center line mileage in each city. These funds must be used for transportation related expenditures. The second phase must be used for transportation expenditures needed to meet the requirements of the capital improvements elements of an adopted comprehensive plan. EXPENDITURE 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 an( maintenance fund to the general fund to reimburse the general fund for actual expenditures made from these designated expenditure accounts. Final Budget 2000101 Page 74 POLICE CAPITAL OUTLAY IMPACT FEE FUND CITY OF AVENTURA POLICE CAPITAL OUTLAY IMPACT FEE FUND 140 CATEGORY SUMMARY 2000101 FUND DESCRIPTION This fund was created to account for impact fees derived from new developments andi restricted by Ordinance for Police capital improvements. This fund provides a funding sourcel to ass st the C ty in providing police services required by the growth in the City. ~ I OBJECT CODE CATEGORY 3100001319990 Locally Levied Taxes 32000o/329999 Licenses & Permits 3300001339999 Intergovernmental Rev. 3400001349999 Charges for Services 3500001359999 Fines & Forfeitures 3600001369999 Misc. Revenues 380000~389999 Transfer from Funds 399900,~9~9 ............. REVENUE PROJECTIONS 1997198 1998/99 1999100 2000/01 2000101 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION REVENUE REVENUE BUDGET PROPOSAL APPROVAL $ $ $ $ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 58,000 58,206 60,000 55,000 65,000 0 0 0 0 0 ~07,375 275,351 126,574 ~7,240 87,240 OBJECT CODE NO. t000/2999 300013999 4000/4999 500015399 540~5999 CATEGORY RECAP Personal Services $ Contractual Services Other Charges/Svcs Commodities Other Operating Exp. EXPENDITURES $ 0 0 0 0 0 0 0 0 1999/00 2000/01 2000/01 APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL $ $ 0 0 0 0 0 0 0 0 0 0 0 0 6000/6999 900019999 Capital Outlay Transfers $ 135,111 $ 162,634 $ 186,574 $ 152,240 $ 152,240 0 0 0 8 0 Fina! 2000_!0! Budget Page 75 CITY OF AVENTURA POLICE CAPITAL OUTLAY IMPACT FEE FUND 140 2000101 OBJECT CODE CATEGORY REVENUE PROJECTIONS lggTF~8 tggS~g lggC~O0 2000/01 ACTUAL ACTUAL APPROVED CITY MANAGER REVENUE REVENUE BUDGET PROPOSAL 2000/01 COMMISSION APPROVAL 36J100 3632200 Misc. Revenues Interest Earnings Police Impact Fees $ $ ~.o,557 $ $ $ vv,0v-"~ nn 47,539 50,000 65,900 3999000 Car~/over $ !07,375 $ 275,35! $ !26,574 $ 87,240 $ 87,240 OBJECT CODE NO. CATEGORY RECAP EXPENDITURES 2001 1997198 1998/99 ACTU~.L ACTUAL 1999/00 2000/01 2000101 APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL Public Safety - 521 9407 Radio Purchase & Replace. 6450 Vehicles 6410 Equipment $ !35,!!1 $ !00,000 $ !00,000 $ 100,000 108,160 30,000 $ 54,474 55,574 52,240 52,240 Non-Depa~men~l-590 6999 Capite! Rese.~.'e Final 2000101 Budget Page 76 3632000 REVENUE PROJECTION RATIONALE Police Impact Fees - Represents fees collected from new development to pay for additional police costs and capital equipment caused by the impact of the development on services and the community. CAPITAL PROJECT DESCRIPTION PUBLIC SAFETY 6407 Radio Equipment - This project involves implementing the new 800 Mhz frequency for the Police Department. 6401 Equipment - This project consists of purchasing the following equipment for the Police Department: 10 Overhead light bars, Siren & Cages Digital Cameras 5 Tactical Rifles Final 2000101 Budget Page 77 PARK DEVELOPMENT FUND CITY OF AVENTURA PARK DEVELOPMENT FUND 170 CATEGORY SUMMARY 2000/01 FUND DESCRIPTION This fund is used to account for revenues and expenditures specifically earmarked for capitalI improvements to the City's park system. The fund will account for impact fees derived fromI new developments and restricted by Ordinance for Park capital improvement projects. ~ I OBJECT CODE CATEGORY 310000/319999 Locally Levied Taxes 3200001329999 Licenses & Permits 330000/339999 Intergovernmental Rev. 34oooo/349999 Charges for Services 35oooo135oo99 Fines & Forfeitures 360000/369999 Misc. Revenues 38ooool389999 Transfer from Funds 399900/399999 Fund Balance REVENUE PROJECTIONS 1997/98 1998/99 t999/00 2000/0t 2000/01 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION REVENUE REVENUE BUDGET PROPOSAL APPROVAL $ $ $ 0 0 0 0 0 t ,000,000 500,000 500,000 0 0 0 0 0 0 0 0 276,744 25,000 25,000 29,000 0 0 0 0 0 0 500,000 900,000 EXPENDITURES 1997/98 1998/99 ' 1990/00 2000/01 2000101 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION COOL NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL 100012999 Personal Services $ $ $ $ $ 3000/3999 Contractual Services 0 0 0 0 0 4000~4999 Other Charges/Svcs 0 0 0 0 0 5000~5399 Commodities 0 0 0 0 0 5400/5999 Other Operating Exp, 0 0 0 0 0 6000/6999 Capital Outlay $ $ 1,624,365 $ 1,025,000 $ 1,025,000 $ 1,025,000 9000/9999 Transfers o o o o o Final Budget 2000101 Page 78 CITY OF AVENTURA PARK DEVELOPMENT FUND 170 2000/01 OBJECT CODE CATEGORY REVENUE PROJECTIONS 1997/98 1998/99 t999/00 2000101 2000/01 ACTUAL ACTUAL APPROVED CiTY MANAGER COMMISSION REVENUE REVENUE BUDGET PROPOSAL APPROVAL 3357100 3377100 3611000 3632700 State Grant $ $ $ $ 500,000 $ 500,000 Safe Nelghbor~ Parks Grant $ 160,000 $ 1,067,100 $ 1,000,000 Interest Earnings $ $ $ $ $ Recreation Impact Fees 700,000 276,744 25,000 25,000 25,000 3999000 Non-Revenue Carryover $ 317,000 $ 510,438 $ $ 500,000 $ 500,000 OBJECT CODE NO. CATEGORY RECAP EXPENDITURES 5001 t997/98 1998/99 ACTUAL ACTUAL t~99100 2000101 2000/0t APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL 6310 6102 Community Services - 572 Aventura Founders Park $ 684,554 $ 574,365 $ $ $ Park Property Purchase 1,050,000 1,000,000 1,025,000 1,025,000 6999 Non-Departmental - 590 $ 25,000 $ $ TOTAL EXPENDITURES Final Budget 2000101 Page 79 3357100 REVENUE PROJECTION RATIONALE This represents the amount anticipated from the State Grant Program to fund the purchase of the additional park land. CAPITAL PROJECT DESCRIPTION COMMUNITY SER VICES 6102 Purchase Park Property - This project consists of assisting in the funding of purchasing additional park land and as a supplement to the proposed bond issue. Final Budget 2000101 Page 80 D, of Exc DEBT SERVICE F U N D CITY OF AVENTURA DEBT SERVICE FUND 230 CATEGORY SUMMARY 2000/01 FUND DESCRIPTION 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. OBJECT CODE CATEGORY REVENUE PROJECTIONS 1997~98 1998/99 1999100 2000101 2000101 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION REVENUE REVENUE BUDGET PROPOSAL APPROVAL 3'10000/319999 Locally Levied Taxes $ 291,313 $ 403,000 $ $ $ 3200001329999 Licenses & Permits 0 0 0 0 0 3300001339999 Zntergovernmental Rev. 0 0 0 0 0 3400001349999 Charges for Services 0 0 0 0 0 350000/359999 Fines & Forfeitures 0 0 0 0 0 360000/369999 ~/~iSC. Revenues 9,887 1,320 0 0 0 3800001389999 Transfer from Funds 0 7,330,000 1,358,445 1,361,695 1,361,695 399900~399999 Fund Balance o o o o o EXPENDITURES 1997198 1998/99 I S991~0 2000101 2000101 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL 100012999 Personal Services 0 0 0 0 9 300013999 Contractual Services 0 0 0 0 0 4000/4999 Other ChargeslSvcs ~ 0 0 0 0 5090/5399 Commodities 0 0 0 0 0 540015999 Other Operating Expense., 0 0 0 0 0 Final Budget 2000101 Page 81 600~6999 7000~999 900~9999 Capital Outlay Debt Service Transfers 0 206,304 0 0 0 0 1,358,445 0 0 1,361,695 0 0 0 Final Budget 2000101 Page 82 CITY OF AVENTURA DEBT SERVICE FUND 230 2000/01 OBJECT CODE 3141000 3142200 3143000 3144000 3611000 381f001 3842000 3999000 CATEGORY Utility Tax- Electric Utility Tax-Telecommunications Utility Tax-Water Utility Tax-Gas Interest Earnings Transfer from General Fund Bond Proceeds Carryover REVENUE PROJECTIONS '1997198 1998/99 1999/00 2000/01 2000101 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION REVENUE r REVENUE BUDGET PROPOSAL APPROVAL 187,328 $ 59,847 37,293 6,845 9,887 403,000 $ $ $ 1,320 430,000 6,900,000 1,358,445 1,361,695 t ,36f ,696 OBJECT CODE NO. 7130 7230 7330 CATEGORY RECAP Non-Depa~mentsl - 590 Principal Interest Other Debt Service Costs TOTAL EXPENDITURES EXPENDITURES 9001 1997/98 1998/99 ACTUAL ACTUAL t 999/90 2000/01 2000/01 APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL $ $ 6,900,000 $ 355,000 $ 370,000 $ 370,000 206,304 682,182 982,410 970,235 970,235 9,425 21,035 21,460 21,460 Final Budget 2000101 Page 83 REVENUE PROJECTION RATIONALE 3811001 Transfer From General Fund - Amount transferred from the General Fund to fund Debt Service costs. BUDGET JUSTIFICATIONS 7130 723O 724O Principal - Principal payment due 4/1/2001 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. Interest - Interest payments due on the loan which will be payable on 4/1/2001 and 10/1/2001. Other Debt Service Costs - Fees payable to the Florida League of Cities for acting as the paying agent and arbitrage calculation costs. Final Budget 2000/01 Page 84 ~y of EXC CAPITAL CONSTRUCTION FUND CITY OF AVENTURA CAPITAL CONSTRUCTION FUND 320 CATEGORY SUMMARY 2000/01 FUND DESCRIPTION This fund was established to account for bond proceeds and expenditures associated withI the Revenue Bond Issue to construct the Government Center, Police Station and Cultural~ Center. OBJECT CODE CATEGORY REVENUE PROJECTIONS 1997198 1998/99 1999/00 2000101 2000/0t ACTUAL ACTUAL APPROVED CiTY MANAGER COMMISSION REVENUE REVENUE BUDGET PROPOSAL APPROVAL 310000/319999 Locally Levied Taxes 320000/329999 Licenses & Permits 330000/339999 Zntergovernmental Rev. 34o000/349999 Charges for Services 350000/359999 Fines & Forfeitures 360000/369999 Misc. Revenues 380000/389999 Transfer/Debt Proceeds 399900/399999 Fund Balance $ $ $ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,630 t 75,934 150,000 30,000 30,000 3,200,000 15,000,000 0 0 0 0 0 11,916,721 0 0 EXPENDITURES 1997198 1998/99 1990/00 2000/01 2000/01 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CODE NO, CATEGORY RECAP BUDGET PROPOSAL APPROVAL 1000/2999 Pemonal Services 0 0 0 0 0 3000/3999 Contractual Services 0 0 0 0 0 4000/4999 Other ChargeslSvcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 5400/5999 Other Operating Expense 0 0 0 0 0 6000/6999 Capital Outlay 2,844,876 3,847,671 12,066,721 30,000 30,000 7000/7999 Debt Service 0 0 0 0 0 9000~9999 Transfem 0 0 0 0 0 Final Budget 2000/01 Page 85 CITY OF AVENTURA CAPITAL CONSTRUCTION FUND 320 2000/01 OBJECT CODE 3611000 3999000 3842000 OBJECT CODE NO. 6101 620t 7390 CATEGORY REVENUE PROJECTIONS 1997198 1998/99 1999/00 2000101 2000/01 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION REVENUE REVENUE BUDGET PROPOSAL APPROVAL Interest on Investments $ 17,630 $ 175,934 $ t50,000 $ 30,000 $ 30,000 Carryover $ 63,458 11,916,721 Bond Proceeds 3,200,000 15,000,000 CATEGORY RECAP Non-Oepartmentsl - 590 Land Acquisition Government Center Bond Issue Costs TOTAL EXPENDITURES EXPENDITURES 9001 1997198 1998/99 ACTUAL ACTUAL 1999/00 2000/01 2000101 APPROVED CtTY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL $ 2,812,785 $ 928,445 $ $ $ 32,091 2,394,226 12,066,721 30,000 30,000 525,000 Final Budget 2000/01 Page 86 3611000 REVENUE PROJECTION RATIONALE Interest on Investments - Interest on balance held by Florida Municipal League Loan Council until paid to contractors. CAPITAL PROJECT DESCRIPTION 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 2000101 Page 87 zey of Exce STORMWATER UTILITY FUND CITY OF AVENTURA STORMWATER UTILITY FUND 410 CATEGORY SUMMARY 2000/01 FUND DESCRIPTION This fund is used to account for revenues and expenditures specifically earmarked for theI construction and maintenance of the City's stormwater drainage system. I OBJECT CODE CATEGORY REVENUE PROJECTIONS 1997/98 1998/99 1999/00 2000/01 2000/01 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION REVENUE REVENUE BUDGET PROPOSAL APPROVAL 3t00001319999 Locally Levied Taxes $ $ 320000~329999 Licenses & Permits 0 0 330000~339999 Intergovernmental Rev, 0 0 3400001349999 Charges for Services 875,094 930,782 350000~359999 Fines & Forfeitures 0 0 360000~369999 Misc. Revenues 0 14,971 3800001389999 Transfer from Funds 1,035,704 203,595 3999001399999 Fund Balance 0 558,850 $ $ $ 0 0 0 0 O 0 834,397 912,500 912,500 0 0 0 0 0 0 0 0 0 825,073 200,000 200,000 EXPENDITURES t997198 1998/99 t999100 2000/01 2000101 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL 1000/2999 Personal Services $ $ $ $ S 300013999 Contractual Services o o o o o 4000~4999 Other Charges/Svcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 5400/5999 Other Operating Exp. 0 0 0 0 0 600016999 Capital Outlay $ 1,042,652 $ 1,042,387 $ 910,873 $ 931,959 $ 931,959 900019999 Transfers $ 240,500 $ 166,920 748,597 $ 180,541 $ 180,54t Final Budget 2000101 Page 88 CITY OF AVENTURA STORMWATER UTILITY FUND 410 2000101 OBJECT CODE 3439110 3611000 CATEGORY REVENUE PROJECTIONS 1997198 1~9~99 1999J00 2000/01 2000101 ACTUAL ACTUAL APPROVED CiTY MANAGER COMMISSION REVENUE REVENUE BUDGET PROPOSAL APPROVAL Charges for Services 4-1 Stormwater Utility Fees $ 879,094 $ 930,782 $ 834,397 $ 912,500 $ 912,500 Misc. Revenues6.9 Interest Earnings $ $ 14,971 $ $ $ 3811001 3999000 Non -Revenue 8-9 Transfer From Gen Fund $ t,039,704 $ 203,699 $ $ $ Carryover 0 558,850 825,073 200,000 200,000 Final Budget 2000101 Page 89 OBJECT CODE NO. 6306 6316 CATEGORY RECAP Capital Outlay: Community Services ~ 538 CITY OF AVENTURA STORMWATER UTILITY FUND 410 2000/01 EXPENDITURES 5001 1997198 1998/99 ACTUAL ACTUAL Drainage Improvements $ 6,948 $ 838,792 $ 213 St. Stormwater Collector 1,035,704 203,595 t 999/00 2000/01 2000101 APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL 683,000 $ 710,000 $ 710,000 6999 Non-Depa~mental-590 Capital Reserve $ $ $ 227,873 $ 221,959 $ 221,959 OBJECT CODE NO. 91tl 9101 NON-DEPARTMENTAL - TRANSFERS 9001 1997/98 1998/99 1999100 2000101 2000/01 ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CATEGORY RECAP BUDGET PROPOSAL APPROVAL Transfers - 581 Repayment to General Fund $ $ $ 575,000 $ $ Transfers to General Fund 240,500.00 $ 166,920 $ 173,597 $ 180,541 $ 180.541 Final Budget 2000101 Page 90 REVENUE PROJECTION RATIONALE 343311 Stormwater Utility Fees - It is proposed to maintain the Stormwater fee at $2.50 /ERU to fund the required drainage improvements. The following represents the computation of the revenues derived from Stormwater Utility Fees: Customer Data: Projected No. of Billable ERUs 30,750 Monthly Rate Per ERU $2.50 Revenues: Gross Stormwater Utility Billings $922,500 Less: Uncollectibles $ (10,000) Yields: Net Stormwater Revenu( $912,500 Final Budget 2000101 Page 91 CAPITAL PROJECT DESCRIPTION COMMUNITY SER VICES 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 which runs along NE 30th Avenue to NE 213th Street was completed in the 1998, 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 which runs along NE 29 Ave. between 187 and 191 Street was completed in the 1998/99 fiscal year. This was accomplished by entering into a private-public partnership with the owners of Champion Square Shopping Center. The following projects are scheduled for the 1999/00 fiscal year: NE 30th Avenue (NE203rd Street and NE 207th Street) $685,000 Minor Drainage Improvements 25,000 Final Budget 200010t Page 92 POLICE OFFDUTY SERVICES FUND CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND 620 CATEGORY SUMMARY 2000/01 FUND DESCRIPTION This Fund was established to account for revenues and expenditures associated withI services provided by off duty Police Officers in private customer details to the variousI bus nesses and condominium associations. J REVENUE PROJECTIONS 1997198 't998/99 1999100 2000/0~ 2000101 OBJECT ACTUAL ACTUAL APPROVED CITY MANAGER COMMISSION CODE CATEGORY REVENUE REVENUE BUDGET PROPOSAL APPROVAL 310000/319999 Locally Levied Taxes o o o o o 3200001329999 Licenses & Permits o o o o 6 330000/339999 Intergovernmental RE 0 0 0 0 0 340000/349999 Charges for Services 0 446,18~ 383,000 449,000 449,000 350000~359999 Fines & Forfeitures 0 0 0 0 0 3600001369999 MJsc. Revenues o o o o o 380000/389999 Transfer from Funds 0 0 0 0 0 3999001399999 Fund Balance 0 0 0 0 0 OBJECT CODE NO. 1000/2999 3000/3999 4000/4999 5000/5399 540015999 EXPENDITURES 1997198 1998/99 ACTUAL ACTUAL 1999/00 200010t 2000/01 APPROVED CITY MANAGER COMMISSION CATEGORY RECAP BUDGET PROPOSAL APPROVAL Personal Services 378,529 463,916 383,000 449,000 449,000 Contractual Services o o o o o Other ChargeslSvcs o o o o o Commodities o o o o o Other Operating Expen o o o o o 6000/6999 Capital Outlay o o o o o Final Budget 2000101 Page 93 CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND 620 2000101 OBJECT CODE 3421100 CATEGORY Char~les For Services Police Detail Billing REVENUE PROJECTIONS 1997/98 t998/99 1999/00 2000/0t 2000/01 ACTUAL ACTUAL, APPROVED CITY MANAGER COMMISSION REVENUE REVENUE BUDGET PROPOSAL APPROVAL 0 445,191 383,000 449,000 449,000 OBJECT CODE NO. 1420 2101 2401 CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND 620 2000/01 CATEGORY RECAP EXPENDITURES 5001 t997~8 199~99 ACTUAL ACTUAL 1999/00 2000/01 2000101 APPROVED CITY MANAGER COMMISSION BUDGET PROPOSAL APPROVAL Public Safety - 521 Extra Duty Detail 328,619 402,430 330,000 390,000 390,000 FICA 25,140 30,037 27,000 30,000 30,000 Worker's Compensation 24,770 31,449 26,000 29,000 29,000 TOTAL EXPENDITURES REVENUE PROJECTION RATIONALE 3421100 Po ce Detai~l Billing - Estimated amount of revenue generated by off-duty details in the City's business and residential communities. Final Budget 2009/01 Page 94 APPENDIX BUDGET SYSTEM The City of Aventura uses the Budgeting by Objectives Process in the formulation of its budget. Departmental Budgets include a Recap page that contains the Department Description and Personnel Allocation Summary and Organization Chart. Each department also includes an Objectives page and a Budgetary Account Summary. The Objectives page presents a review of the department objectives and performance/workload indicators. The Budgetary Account Summary provides expenditure detail and a comparison of current and previous years expenditures. The Budgetary Process is intended to be very valuable in communicating with the Commission and citizens of the City. BUDGETPROCESS 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 6 April 24 April 24 to May 19 May 19 to July 10 July 10 July 24 September 6* September 20* City Manager Department Directors City Manager All Department Directors City Manager Finance Department City Manager City Manager City Manager City Commission City Commission City Commission Overview of budgetary issues and establish priorities. Staff meeting is held to distribute Budget Request Forms. Forms will include budget figures for previous fiscal year along with actuals for six months of current fiscal year. Completed Budget estimates are submi~ed to City Manager. Revenue estimates are prepared. Conducts departmental budget review meetings, balances budget and prints budget documents. City Manager's recommended budget document and message are submitted to City Commission. Budget Review Meeting, adopt tentative Ad Valorem rate First Reading on Budget and Ad Valorem Tax Rate Ordinance Second Reading on Budget, Ad Valorem Tax Rate Ordinance and Public Hearings Budget 2000/01 Page 95 September 21 City Clerk Tax Rate Ordinance delivered to Property Appraiser. October All Departments New Budget becomes effective. *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 still necessary. BASIS OF ACCOUNTING Basis of Accounting refers to the time period when revenues and expenditures are recognized in the accounts and reported on the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The accrual basis of accounting is followed for the proprietary fund types. The modified accrual basis of accounting is followed in the governmental fund types and the expendable trust funds type. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual, that is, when they are both measurable and available. Available means collectible within the current period or soon enough thereafter to pay current liabilities. Expenditures are generally recognized under the modified accrual accounting when the related fund liability is incurred. Exceptions to the general rule are principal and interest on general long-term debt which is recognized when due. Budget 2000101 Page 96 ACCOUNT ACCOUNTING SYSTEM APPROPRIATION ASSESSED VALUATION BOND BONDED DEBT BUDGET BUDGET MESSAGE BUDGETARYCONTROL CAPITAL PROGRAM GLOSSARY A term used to identify an individual asset, liability, expenditure control, revenue control, encumbrance control, or fund balance. The total structure of records and procedures which discover, record, classify, summarize, and report information on the financial position and results of operations of a government or any of its funds, fund types, balanced account groups, or organizational components. An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is limited in amount to the time it may be expended. A valuation set upon real estate or other property by the County Assessor and the state as a basis for levying taxes. A written promise, generally under seal, to pay a specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable periodically. Note: The difference between a note and a bond is that the latter usually runs for a longer period of time and requires greater legal formality. That portion of indebtedness represented by outstanding bonds. A plan of financial operation embodying an estimate of proposed expenc;itures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. A general discussion of the proposed budget as presented in writing by the budget-making authority to the legislative body. The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Represents the level of control at which expenditures may not exceed budget. Any revisions that alter the total expenditures of a department must be approved by the City Commission. A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to b~. available to finance the projected expenditures. Page 97 Budget CAPITAL BUDGET CAPITAL CONSTRUCTION FUND CAPITAL PROJECT FUND CAPITAL OUTLAYS CHART OF ACCOUNTS DEBT SERVICE FUND DEBT SERVICE REQUIREMENTS DEPRECIATION ENCUMBRANCES ENTERPRISE FUND A plan of proposed capital outlays and the means of financing them for the current fiscal period. A fund established to account for bond proceeds and expenditures associated with the purchase of properties to be to be utilized for public parks, cultural center and the permanent Government Center and Police Station. A fund established to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds. Expenditures which result in the acquisition of or addition to fixed assets. The classification system used by a city to organize the accounting for various funds. A fund established to finance and account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Also called a SINKING FUND. The amounts of revenue which must be provided for a debt service fund so that all principal and interest payments can be made in full on schedule. (1) Expiration in service life of fixed assets, other than wasting assets, attributable to wear and tear through use and lapse of time, obsolescence, inadequacy, or other physical of functional cause. (2) the portion of the cost of a fixed asset charged as an expense during a particular period. Note: The cost of a fixed asset is prorated over the estimated service life of such asset and each period is charged with part of such cost so that ultimately the entire cost Of the asset is charged off as an expense. In governmental accounting depreciation may be recorded in proprietary funds and trust funds where expenses, net income, and/or capital maintenance are measured. Obligations in the form of purchase orders, contracts, or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when the actual liability is set up. A fund established to finance and account for operations (1) that are financed an(i operated in a manner similar to private business enterprises -- where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a Budget 2000101 Page 98 EXPENDITURES EXPENSES FISCALPERIOD FISCAL YEAR FIXED ASSETS FUND FUND ACCOUNTS FUND BALANCE Budget 2000101 continuing basis be financed or recovered primarily through user charges; or (2) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Examples of enterprise funds are those for utilities, swimming pools, airports, and solid waste services. If the accounts are kept on the accrual basis this term designates total charges incurred, whether paid or unpaid, including expenses, provision for retirement of debt not reported as a liability of the fund from which retired, and capital outlays. If they are kept on the cash basis, the term covers only actual disbursements for these purposes. Note: Encumbrances are not considered expenditures. Charges incurred, whether paid or unpaid, for operation, maintenance, and interest, and other charges which are presumed to benefit the current fiscal period. Note: Legal provisions sometimes make it necessary to treat as expenses charges whose benefits extend over future periods. For example, purchase of materials and supplies which may be used over a period of more than one year and payments for insurance which may be used over a period of more than one year and payments for insurance which is to be in force for a longer period than one year frequently must be charged in their entirety to the appropriation of the year in which they are incurred and classified as expenses of that year even though their benefit extend also to other periods. Any period at the end of which a governmental unit determines its financial condition and the results of its operations and closes its books. Note: It is usually a year, though not necessarily a calendar year. A twelve-month period of time to which the annual budget applies and at the end of which a city determines its financial position and results of operations. Assets of a long-term character in which the intent is to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. An independent fiscal and accounting entity with a self- balancing set of accounts recording cash and/or other resources, together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. All accounts necess..,'y 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 99 GENERALFUND GOAL GRANT INCOME INTERNAL SERVICE FUND INVENTORY ORDINANCE POLICEEDUCATION FUND POLICE OFFDUTY SERVICES FUND REVENUES The fund that is available for any legal authorized purpose and which is therefore used to account for all revenues and all activities except those required to be accounted for in another fund: Note: The General Fund is used to finance the ordinary operations of a governmental unit. A statement of bread 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 contribufion by one governmental unit to another. The contribution is usually made to aid in the support of a specified function (for example, education), but it is sometimes also for general purposes. This term is used in accounting for governmental enterprises and represents the excess of the revenues earned over the expenses incurred in carrying on particular phases of an enterprise's activities. As indicated elsewhere, the excess of the total revenues over the total expenses of the utility for a particular accounting period is called "net income". A fund established to finance and account for services and commodities furnished by a designated department or agency to other departments or agencies within a single governmental unit or to other governmental units. Amounts expended by the fund are restored thereto, either from operating earnings or by transfers from other funds, so that the original fund capital is kept intact. A detailed list showing quantities, descriptions, and values of property; also units of measure and unit prices. Note: The term is often confined to consumable supplies but may also cover fixed assets. A formal legislative enactment by the governing board of a municipality. A special revenue fund used to account for revenues pursuant to Florida Statute 943.25 which allows municipalities to collect two (2) dollars from each traffic citation for the purpose of criminal justice education and training for police officers. A special revenue fund used to account for revenues and expenditures associated with services provided by off duty police officers in private customer details to the various businesses and condominium associations. Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. Budget 2000101 Page 100 SPECIAL REVENUE FUND A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. STREET MAINTENANCE FUND TAXES A special revenue fund to account for restricted revenues and expenditures which by Florida Statutes are designated for street maintenance and construction costs. Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Budget 2000101 Page 101 I