04-03-2001 CC Meeting Agenda
Arthur Berger
Jay R. Beskin
Ken Cohen
Manny Grossman
Harry Hobherg
Patricia Rogers-Libert
The City of
AVentilra
<~
'''>"(0',,.,''''
City MIUUl,-eI'
Eric M. Soroka
City Commission
Jeffrey M. Perlow, Mayor
City Clerk
Teresa M. Soroka, CMC
City Attorney
Weiss Serota Helfman
Pastoriza & Guedes
AGENDA
APRIL 3, 2001 . 6 PM
Government Center
19200 West Country Club Drive
Aventura, Florida 33180
1. CALL TO ORDER\ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. ZONING HEARINGS - SPECIALLY SET BY COMMISSION FOR 6 P.M.
QUASI-JUDICIAL PUBLIC HEARINGS -Please be advised that the following
items on the Commission's agenda are quasi-judicial in nature. If you wish to
comment upon any of these items, please inform the Mayor when he requests public
comments. An opportunity for persons to speak on each item will be made available
after the applicant and staff have made their presentations on each item. All testimony,
including public testimony and evidence, will be made under oath or affirmation.
Additionally, each person who gives testimony may be subject to cross-examination. If
you refuse either to be cross-examined or to be sworn, your testimony will not be
considered. The general public will not be permitted to cross-examine witnesses, but
the public may request the Commission to ask questions of staff or witnesses on their
behalf. Persons representing organizations must present evidence of their authority to
speak for the organization. Further details of the quasi-judicial procedures may be
obtained from the Clerk.
DISCLOSURE OF ANY EX-PARTE COMMUNICATIONS
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF A VENTURA, FLORIDA, APPROVING A SIGN VARIANCE
FOR A VENTURA TIRE & AUTO SERVICE CENTER, INC.,
LOCATED AT 20307 BISCAYNE BOULEVARD, TO ALLOW
THE EXISTING SECOND WALL SIGN ON THE NORTH
ELEVATION WITH AN AREA OF 44 SQUARE FEET, WHERE
30 SQUARE FEET IS PERMITTED BY CODE FOR A SECOND
WALL SIGN AT 50% OF THE PRIMARY SIGN FOR A
April 3, 2001 CommiJl8ion Meeting
THROUGH LOCATION; APPROVING A SIGN VARIANCE TO
ALLOW THE EXISTING THIRD WALL SIGN ON THE SOUTH
ELEVATION WITH AN AREA OF 40 SQUARE FEET, WHERE
TWO WALL SIGNS ARE PERMITTED FOR A THROUGH
LOCATION; DENYING A SIGN VARIANCE TO ALLOW THE
EXISTING POLE SIGN, WITH PROPOSED MODIFICATIONS,
AT THE SOUTHEAST CORNER OF THE PROPERTY WITH AN
AREA OF 336 SQUARE FEET, WHERE POLE SIGNS ARE
PROHIBITED BY CODE; DENYING A SIGN VARIANCE TO
PERMIT A NEW FOURTH WALL SIGN ON THE NORTH
ELEVATION WITH AN AREA OF 60 SQUARE FEET, WHERE
TWO WALL SIGNS ARE PERMITTED FOR A THROUGH
LOCATION; PROVIDING AN EFFECTIVE DATE.
4. ELECTION OF VICE MAYOR
5. APPROVAL OF MINUTES: Commission Meeting
Commission Workshop
March 13,2001
March 27, 2001
6. AGENDA: Request for Deletions/Emergency Additions
7. SPECIAL PRESENTATIONS: None.
8. CONSENT AGENDA: Matters included under the Consent Agenda are self-explanatory and
are not expected to require discussion or review. Items will be enacted by one motion. If discussion
is desired by any member of the Commission, that item must be removed from the Consent Agenda
and considered separately.
A. A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF A VENTURA, FLORIDA, APPROVING THE APPOINTMENT
OF DAN EICHMANN TO THE CITY OF A VENTURA
BEAUTIFICATION ADVISORY BOARD IN ORDER TO FILL A
VACANCY; AND PROVIDING AN EFFECTIVE DATE.
(Provides for appointment of Dan Eichmann to Beautification Advisory
Board to fill vacancy)
B. A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF A VENTURA, FLORIDA APPROVING AND AUTHORIZING
THE CITY MANAGER TO EXECUTE AND OTHERWISE
ENTER INTO THE ATTACHED CHANGE ORDER FOR THE
AVENTURA GOVERNMENT CENTER, BY AND BETWEEN
THE CITY AND JAMES A. CUMMINGS, INC; AUTHORIZING
THE CITY MANAGER TO DO ALL THINGS NECESSARY TO
CARRY OUT THE AIMS OF THIS RESOLUTION; AND
PROVIDING AN EFFECTIVE DATE.
(Authorizes City Manager to execute Change Order for Government
Center construction)
2
April 3, 2001 CommiJl8ion Meeting
C. MOTION TO ACCEPT FOR FILING THE COMPREHENSIVE
ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR
ENDED SEPTEMBER 30, 2000
D. MOTION TO APPROVE CHARTER SCHOOL ACTION PLAN
IN ACCORDANCE WITH CITY MANAGER'S MEMORANDUM
DATED MARCH 28, 2001
9. PUBLIC HEARING: ORDINANCES - FIRST READING: None.
10. PUBLIC HEARING: ORDINANCES - SECOND READING: None.
11. RESOLUTIONS: None
12. OTHER BUSINESS: None.
13. PUBLIC COMMENTS
14. REPORTS
15. ADJOURNMENT
SCHEIfUI.;Jj; pF FUTURE MEErING:S'jEMll;N1:~ 'd
MAY 1,2001
COMMISSION MEETING
6 P.M.
Government Center 19200 West Country Club Drive
This meeting is open to the public. In accordance with the Americans vvith Disabilities Act of 1990, all persons who are disabled
and who need special accommodations to participate in this meeting because of that disability should contact the Office of the City
Clerk. 305-466-8901, not later than two days prior to such proceeding. One or more members of the City of Aventura
Beautification Advisory Board and/or Recreation and Cultural Arts Advisory Board may be in attendance,
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 evidence upon which the appeal is to be based,
Agenda items may be viewed at the Office of the City Clerk, City of Aventura Government Center, 2999 NE 191s1 Street, Aventura,
Florida, 33180, Anyone wishing to obtain a copy of any agenda item should contact the City Clerk at 305-466-8901,
3
CITY OF AVENTURA
COMMUNITY DEVELOPMENT DEPARTMENT
MEMORANDUM
TO: City Commission
FROM:
BY:
DATE:
Eric M. Soroka, City
Brenda Kelley, Com
e'""mern Di~
March 26, 2001
SUBJECT: Request of Aventura Tire & Auto Service Center, Inc.
for Sign Variances. (11-SV-00)
April 3, 2001 City Commission Meeting Agenda Item
2;
RECOMMENDATION
It is recommended that the City Commission:
1. Deny the request for the existing Pole Sign to remain with an area of 336
square feet, where pole signs are prohibited by Code; and
2. Approve the request for the existing second Wall Sign on the north
elevation with an area of 44 square feet, where 30 square feet is permitted
by Code.
3. Approve the request for the existing third Wall Sign on the south elevation
with an area of 40 square feet, where two wall signs are permitted for a
through location.
4. Deny the request for the new fourth Wall Sign to read "Foreign Domestic
Auto Center" on the north elevation with an area of 60 square feet, where
two wall signs are permitted for a through location.
THE REQUEST
The applicant, Aventura Tire & Auto Service Center Inc., is requesting the
following: (See Exhibits #1, #2 & #3 for Letter of Intent and subsequent revisions
to Letter of Intent)
1. Sign Variance to allow the existing pole sign, with proposed modifications, at
the southeast comer of the property with an area of 336 square feet, where
pole signs are prohibited by Code; and
2. Sign Variance to allow the existing second wall sign on the north elevation
with an area of 44 square feet, where 30 square feet is permitted by Code for
a second wall sign at 50% of the primary sign for a through location; and
3. Sign Variance to allow the existing third wall sign on the south elevation with
an area of 40 square feet, where two wall signs are permitted for a through
location; and
4. Sign Variance to permit a new fourth wall sign on the north elevation with an
area of 60 square feet, where two wall signs are permitted for a through
location.
BACKGROUND
OWNER OF PROPERTY
LOCATION OF PROPERTY
Prudential Insurance Co. of America
Aventura Tire & Auto Service Center
Inc., Promenade Shops, 20307
Biscayne Boulevard (see Exhibit #4 for
Location Map)
SIZE OF PROPERTY
Approximately 0.17 acres ( Aventura
Tire leased area)
28.91 acres total for shopping plaza
LEGAL DESCRIPTION
Tracts A, Band C of the Plat of The
Promenade Shops, according to the plat
thereof recorded in Plat Book 133, Page
39, Public Records of Miami-Dade
County, Florida
City of Aventura Zoning -
Subject property:
Property to the North:
Property to the South:
Property to the East:
Property to the West:
B2, Community Business District
OP, Office Park District
RMF3, Multi-Family Medium Density
Residential
CF, Community Facilities District
MO, Medical Office District
Future Land Use - According to the Citv of Aventura Comorehensive Plan, the
following properties are currently designated as follows:
Subject property: Business and Office
Property to the North: Business and Office
Property to the South: Medium-High Density Residential
Property to the East: Business and Office
2
Property to the West
Business and Office
The Site _ The subject site, Aventura Tire & Auto Service Center Inc., is
located at 20307 Biscayne Boulevard, in the south-central portion of the
Promenade Shops shopping plaza (see Exhibit # 4 for location map).
The Project - Aventura Tire & Auto Service Center Inc. wishes to retain its
existing signs on the north (Promenade Shops parking lot) and south (NE 203
Street) frontages of its building. This includes an existing pole sign and three
existing wall signs. The applicant also wishes to add an additional fourth new
wall sign to its north elevation.
Citizen Comments - The Community Development Department has received
no written citizen comments to date.
ANALYSIS
Community Development Department Analysis - The application for sign
variance was made on July 24, 2000. Since that time, staff has been working
with the applicant to review submitted materials, define its needs, discuss code
requirements, remove non-conforming signs on the site that are not a part of this
application and complete the submission documentation.
The existing signage on this site is comprised of the following:
1. An internally illuminated pole sign measuring 23' high by 14' wide (322
square feet) (see Exhibit #5)
2. A wall sign with an area of 60 square feet on the south elevation reading
"Foreign Domestic Auto Center" (see Exhibit #5)
3. A wall sign with an area of 40 square feet on the south elevation reading
"Aventura Tire & Auto Service Center Inc." (see Exhibit #5)
4. A wall sign with an area of 44 square feet on the north elevation reading
"Aventura Tire & Auto Service Center Inc." (see Exhibit #6)
The following non-conforming signage has been removed:
1. An internally illuminated box sign on the north elevation displaying
prOducts and services (see Exhibit #7)
2. A painted wall sign on the north elevation displaying products and
services (see Exhibit #7).
3. Non-conforming window signage has been brought into compliance.
There are currently two Occupational Licenses issued to this property. Both
tenants occupy the same space. This is a through location as defined by the
sign code. Therefore, the City Code allows this business the following:
3
i. One wall sign equal to one square foot for each lineal foot of
tenant frontage, and
II. A second wall sign equal to 50% of the area of the primary sign.
Since there are two occupational licenses at this through location, the primary
sign may be in the first business name and the secondary sign may be in the
second business name. This is the case for the applicant's request. The
primary sign on the south elevation is in the name of "Foreign Domestic Auto
Service". The secondary sign (north elevation) requested by this variance is in
the name of "Aventura Tire & Auto Service Center Inc.".
The tenant frontage on the north and south elevation is 111.33 feet. The primary
sign on the south (NE 203 Street) elevation reading "Foreign Domestic Auto
Center" measures 60 square feet, where a sign may have been permitted to a
maximum of 111 square feet. Because this location is a through location as
defined by the sign code, the applicant is permitted a second wall sign at 50% of
the size of the primary sign, or, in this case, 30 square feet. The applicant is
requesting that the existing north (Promenade Shops parking lot) elevation sign
reading "Aventura Tire & Auto Service Center Inc." sign be the secondary sign;
however, it is oversize at 44 square feet where 30 square feet is permitted due to
the size of the primary sign at 60 square feet. The applicant is also requesting
that the existing third 40 square foot sign on the south elevation and a new fourth
sign on the south elevation above the garage bay doors measuring 60 square
feet be permitted. This will result in four wall signs measuring a total of 204
square feet in area.
Staff is recommending that the two existing signs on the south elevation and one
existing sign on the north elevation be permitted, due to the unique visibility
constraints at this business. This parcel is in the south-central portion of the
plaza site, accessed by NE 203 Street and the new Biscayne Boulevard entrance
off of the elevated roadway. The easterly portion of the elevated roadway fronts
the south elevation of this building and NE 203 Street has been reduced to
westbound traffic only across its frontage. It is not immediately visible from the
Biscayne Boulevard entrance, due to mature landscaping in the parking area.
These three signs measure 60 square feet, 44 square feet and 40 square feet for
a total of 144 square feet, where two signs to a maximum of 166 square feet
would have been permitted by Code based on tenant frontage.
The request for the fourth wall sign, proposed for the north elevation, reading
"Foreign Domestic Auto Service" above the garage bay doors, is a recent request
as evidenced by the attached revision to the Letter of Intent dated March 7, 2001 .
Staff is recommending denial of this request. It is staff's opinion that the two wall
signs on the south elevation and the one wall sign on the north elevation are
sufficient for directional purposes from each entrance to the building.
4
The applicant has submitted a copy of Resolution No. 2-1-92 adopted by the
Board of County Commissioners on January 9, 1992. This resolution approved
the existing pole sign at the southeast corner of this business. Section 31-3 (a)
of the City's Land Development Regulations provide that"... all existing, proposed
and new development or redevelopment and uses of land in the City of Aventura
shall conform strictly to the provision of these LOR's." The only exception is a
development application approved after April 1, 1996 and before July 13, 1999.
Therefore, the existing pole sign is subject to the City Code. Section 31-191 (c)
(25) prohibits pole signs.
The regulation for freestanding, detached or monument signs in a non-residential
district is as follows:
i) A stone, masonry or stucco sign supported by a ground-
mounted base or supported by two pole-like supports not to
exceed 18" in height;
ii) One per parcel with at least 100 feet on a public street, or two
signs if parcel has 300 or more feet of frontage on two different
public streets
iii) 48 square foot maximum for one sign, 72 square feet aggregate
for two signs
iv) 8 foot height maximum
v) 160 square feet of landscaping at base of sign
vi) 6 foot setback from right of way and 20 foot setback from side
property line
vii) Externally illuminated or internally illuminated letters or logos
The applicant is requesting that the pole sign be allowed to remain in its current
location, with certain modifications, again due to the unique visual constraints of
the elevated roadway to the south of this site. The applicant has worked with
staff to redesign the existing pole sign to make it appear more like a monument
sign, in that the existing 13.5 inch wide metal pole has been covered with a 4 foot
wide stucco-finished facing and the sign face itself is a stucco finish with channel
letters. The proposed sign now reads the name of the licensed business, with
the previous products and services removed. The sign location meets the
setback requirements and has internally illuminated letters. The applicant's site
plan shows that 160 square feet are available at the base of the existing sign to
install the required landscaping. Notwithstanding the redesign, the sign
measures 336 square feet, where 48 square feet is permitted by Code. The
business is located in the Promenade Shops, which is one parcel with 300 feet or
more of frontage on two public streets. Two monument signs with an aggregate
area of 72 square feet are permitted by Code for the Promenade Shops property.
Aventura Tire is not a separate parcel and therefore, any monument sign erected
on its site could be one or both of the two monument signs permitted for the
entire plaza, due to its size.
5
Criteria
The criteria for approval of Sign Variances set out in Section 31-191 (a) of the
City of Aventura Land Development Regulations is as follows:
The Sign Variance maintains the basic intent and purpose of the
regulations; particularly as it affects the stability and appearance of the
City and provided that the variance will be otherwise compatible with the
surrounding land uses and would not be detrimental to the community. No
showing of unnecessary hardship is required.
Reauest #1: Sian Variance to allow the existina pole sian. with proposed
modifications. at the southeast corner of the propertv with an area of 336 sauare
feet. where pole sians are prohibited bv Code: and
This request does not preserve or enhance the unique character of the City and
is in conflict with the basic intent and purpose of the ordinance. The applicant
has submitted a proposal to modify the existing sign with masonry-like finish, and
channel letters with business name matching the Occupational License;
however, the maximum area for a freestanding monument sign at this location
would be 48 square feet and the proposed pole sign is 336 square feet, or seven
times larger than permitted by Code. All other previously existing pole signs
within the City have been removed.
Reauest #2: Sian Variance to allow the existina secondary wall sian on the north
elevation with an area of 44 square feet. where 30 sauare feet is permitted bv
Code: and
This request does preserve or enhance the unique aesthetic character of the City
and is not in conflict with the basic intent and purpose of the Ordinance. This is a
through location in that the building has frontage on both the south (NE 203
Street) and the north (Promenade Shops parking lot). A secondary sign is
therefore permitted at 50% of the size of the primary sign. This existing sign is
14 square feet larger than permitted by Code. It will give direction to those
accessing the business from the new Biscayne Boulevard entrance through the
Promenade Shops plaza.
Reauest #3: Sian Variance to allow the existina third wall sian on the south
elevation with an area of 40 square feet. where two wall sians are permitted for a
throuah location: and
This request does preserve or enhance the unique aesthetic character of the City
and is not in conflict with the basic intent and purpose of the Ordinance. As
stated above, this is a unique situation in that the building has frontage on both
the south (NE 203 Street) and the north (Promenade Shops parking lot). This
6
sign will give direction to Aventura Tire & Auto Service Center Inc. for those
accessing the site from the NE 203 Street entrance.
Request #4: Sian Variance to permit a new fourth wall sian on the north elevation
with an area of 60 square feet. where two wall siQns are permitted for a throuah
location.
This request does not preserve or enhance the unique character of the City and
is in conflict with the basic intent and purpose of the ordinance. While staff
recognizes the visual limitations at this site, the one permitted and two additional
wall signs recommended in this report suffice for directional purposes. The
existing wall sign on this elevation, recommended for approval in this report,
could be reconfigured in one line centered on the north elevation rather than its
present location in two lines at the northeast corner of the building.
7
LETTER OF INTENT
RECEIVED
JUL 2 4 2000
COMMUNITY DEVELOPMENT
. '
I, Jeff Kranitz, have been a member of the Aventura business community for over ten
(10) years. I have been operating my business, Aventura Tire & Auto Service Center, at
20307 Biscayne Boulevard and have consistently complied with all city and state codes.
I am filing this variance because of the unfortunate events taking place due to new city
codes. Due to these new codes our pole sign and most of our building has come under
violation. I have been asked to remove my main form of identification, my pole sign in
order to comply with the new codes.
We serve a large percentage of Aventura residents, as well as city employees. We believe
the removal of this sign would leave us unexposed and, therefore, difficult to be
identified. At the present time, our only means of identification is our pole sign, which
even now is only partially visible from some areas and not visible at all in other areas
because of the overpass and future landscaping. Customers call continuously and
confused, asking whether or not we are open. Due to present and future developments
around the business, visibility and accessibility i~ greatly obstructed. Lack of familiarity
with this area rnay cause new and existing customers to easily lose their way.
I have invested over $25,000.00 in signage and over $485,000.00 in improvements to the
fayade of the building. As of today, due to the overpass being built and its obstruction to
my sign, my clientele and income have been negatively affected. I have lost over
$200,000.00 in income and have therefore been late on payments to vendors and other
service providers. This is an unfair code to apply to an Aventura business that has been
doing business in good faith for over ten years.
EXHIBIT #1
11-SV-OO
On January 9, 1992, a vanance hearing was set forth before the Dade County
Commission concerning said pole sign. An agreement was reached and on January 21,
1992, the Board of County Commissioners approved the pole sign as it stands today.
Said Resolutions are attached as Exhibit A. We have already spent a large amount of
money on a previous variance in order to keep the pole sign and it would be unfair to
have us spend more money on the same issue.
We request the previously reached resolution be enforced, so that we may retain our pole
sign (serving as our only means of identification to oncoming traffic from all directions)
under grandfather law. The removal of the pole sign would only cause greater damage,
including the possible closing of Aventura Tire & Auto Service Center.
Thank you for your time and we sincerely request that serious consideration be taken
entura Tire & Auto Service Center
CYNETTA WILLIAMS
Printed Name of Notary Public
My Commission Expires:
o .
CYNE1TA WIU.w:iil~
NOTARYPUBUCSTA'l'llOF FLOItIDA
COMMISSION NO. CC781296
MY COMMISSION EXP. ocr. 62002
f'\,1;;.""...,._o..-
90-621/34-51-42
JUL 2 4 2000
RESOLUrIrn 00. Z-l-2,<!
COMMUNITY OE~MJ!gllOWing resolution was offered by Camtissioner Mary Collins,
seconded by Camtissioner Alexander Penelas, and upon poll of IlBllbers present
the vote was as follows:
Mary Collins
Charles Dusseau
Joseph M. Gersten
Larry Hawkins
Alexander PC'ne1as
Harvey Ruvin':-,-
Arthur E. Teele, Jr.
Shezman S. Winn
Stephen P. Clark
WHEREAS, STEVE KRANITZ, had applied for the following:
aye
aye
absent
aye
aye
absent
aye
aye
aye
( 1) NON-USE VARIANCE OF SIGN REGULlITIClNS as applied to a shopping center to
pe:r:mi.t a detached sign on a side street (N.E. 203rd Street) with 159 sq.
ft. of sign surface (40 sq. ft. of sign sw:~~~e peIllli.tted).
(2) OON-USE VARIANCE OF SIGN REGULATIONS to pez:mit the aforarentioned sign
setback 280' (362.4' required) fran the interior side (west) p=perty
line.
Plans are on file and may be examined in the Zoning Depart:rrent identified on
the elevation plan as "Aventura Tire &. Auto Service Center, Inc. 20307
Biscayne Blvd., Miami, FL.," drawn by REI< of the Goodyear Tire & Rubber Co.,
Akrol}, Ohio, dated last revised 10-19-89; site plan by Bellon, Perez & Perez,
dated last revised 10-25-88; and "The Prarenade Shops Sketch of Survey," by
Fortin, JJ:avy, Skiles, Inc., dated revised May 30, 1989 on Sheet 1 cp1d 4-14-89
on Sheets 2 - 6. Plans may be rrodified at public hearing.
SUBJEcr PROPERl'Y: Tracts "A", "B", and "C" of 'llIE PIOlENADE SlJJPS, Plat book
133, Page 39.
ICCATIrn: 20307 Biscayne Boulevm:d, Dade County, Florida, and
WHEREAS, a public hearing of the M3t=politan Dade COlUlty Zoning Appeals
Board was advertised and held, as requi.red by law, and all interested parties
concerned in the matter ~-e given an. opportunit".1 ~ be heard, and upon due
and prtlper consideration having been given to the matter, it was the opinion
of the Zoning Appea,ls Board that the requested non-use variances of Sign
I
Regulations would not be in haI:m:>n:y with the general pw:p::>se and intent of the
regulations and would not confoDll with the :requiranents and intent of the
Zoning Procedure Ordinance, and the requests were denied without prejudice,
and
RESOLUl'Irn 00. Z-l-92
90-621/34-51-42 -
e}::O\~
,\ {>{
<1-1-92
Page Tho
34-51-42
WHEREAS, S'I'EVE IrnANITZ, the applicant, appealed the decision of the
Zoning Appeals Board to this Board,. and after a notice of the tine and place
of the meeting of this BoaI:d was published as required by the Zoning Procedure
Ordinance a hearing was held by this BoaI:d, and after reviewing the record and
decision of the Zoning Appeals Board and after having given an o~rttmi.ty for
interested parties to be heard, it is the opinion of this BoaI:d that the
grounds and reasons specified for the reversal of the ruling made by the
Zoning Appeals Board were sufficient to IOOrit a reversal of the decision;
WHEREAS, this BoaI:d has been, advised that the subject application has
been reviewed for canpliance with concurrency requirements for levels of
services and, at this stage of the request, the sane was found to canply with
the requ.irarents;
trn THEREFORE BE IT RESOLVED by the BoaI:d of County Ccmnissioners, Dade
County, Florida, that the decision of the Zoning l\p[:>OO.ls Board be and the sane
is heteby overruled, and the non-use variances of Sign Regulations be and the
sane are hereby app:roved on a m::x:tified basis with said sign not to ~~ceed 100
sq. ft.;
-'
BE IT FURl'HER RESOLVED, notice is hereby given to the applicant that the
request herein constitutes an initial developrent order and does not
constitute a final developrent order and that one, or IlDre, concurrency
deteDninations will s~equently be required before developnent will be
pennitted.
The Zoning Director is hereby directed to make the necessary notations
up:>n the maps and rec6rds of the Dade County Building and Zoning Deparbnent.
9th day of JANUARY, 1992.
DADE COUNl'Y, FLORIDA, BY ITS
OOARD OF COUNl'Y CClolMISSIONERS
RAYMOND REED
By Marshall l\der, Clerk
Deputy Clerk
Septanber, 19
No. 92-9-'~
1/13/92 .
mr
This resolution transmitted to the Clerk of the BoaI:d of County Ccmnissioners
on the
~
day of
JANUARY.
1992. '
STATE OF FLORIDA )
) SS:
COUNTY OF DADE )
I, MARSHALL ADER, Clerk of the Circuit Court in and for Dade County.
Florida. and Ex-Officio Clerk of the lBoard of County Commissioners of said County.
DO HEREBY CERTIFY that the above and foregoing is a true and correct copy of
Resolution No.
Z-1-92
. adopted by the said Board of County
COffi!Ilissioners at its meeting held on
January 9
19 92
, .
IN WITNESS WHEREOF, I have hereunto set my hand and official seal on
this 21st day of January . A.D. 19 92
MARSHALL ADER, Clerk
Board of County Commissioners
Dade County, Florida
By
~ ex, {i~
Deputy Clerk
Board of County Commissioners
Dade County. Florida
102,Ot.3 Rev. 12/90 UE~RO-O"'()(IGs..<.......~ "'OT
\
ATA
Aventura Tire & Auto Service Center, Inc.
20307 Biscayne Boulevard
Aventura, FL 33180
Telephone (305) 935-0455' Fax (305) 935-7526
January 16,2001
Mrs. Joanne Carr, AICP
City Of Aventura
2999 N.E. 191 Street
Suite 500
Aventura, FI 33180
Re: Application for Sign Variance
Case File No. II-SV-OO
Dear Joanne:
Here is a redesign drawing of the proposed pole sign in channel letters. The signage on
the north elevation above the service bay doors has been removed. The window signs in
the front entry are as follows= 22"x 23". The Aventura Tire & Auto Service Center Inc.
measures 2.2' x 22' on north elevation & on the south elevation 2.0'x 20'.
Sincerely,
/#i~r'
Jeffrey Kranitz
EXHIBIT #2
11-SV-OO
ATA
Aventura Tire & Auto Service Center, Inc.
20307 Biscayne Boulevard
Aventura, FL 33180
Telepbone (305) 935-0455. Fax (305) 935-7526
MlIrch 7, 2001
Mrs. Joanne Carr, AICP
City Of A ventura
2999 N.E. 191 Street Suite 500
Aventura, Fl33180
Re: Application for Sign Y lIriance
Case File No. 11-SY -00
Dellr Joanne:
Further to my letter of January 16,2001. We would like to add to our sign
variance application, the north elevation wall sign that reads A ventura Tire &
Auto Service Center Inc. and would like Foreign-Domestic Auto Center to
appellr above the gllrage bays as well. Because of lack of visibilty and
identification, potential customers do not know what or where we lIre.The
building looks bllre from the outside with no name above the gllrage bays.We
would like our pole sign to read Aventura Tire & Auto Service Center Inc.
Because of the lack of visibilty on the south elevation due to the over pass,
the wall sign that reads A ventura Tire & Auto Service Center Inc. needs to
remain.
Sincerely,
/~~##t~
Jeffrey Kranitz
EXHIBIT #3
11-SV -00
B~9W:ARJ:l COUNP'.
.,I:~tJ]ii!iiiil:Ii""'~,' -
r"""'~'
ill,".}
192 ST.
t
N
,
j,'.,
i1:
~'
B"
rr,
w
,
~ "
I
j
/
'"'
f
'j
i
i
i
. I
/
m
"
Ij
i
f
. ~
~
i
i :
" Atfa1ll1.i:.
~ Ocean
jj
"
~
y
MIAMI
GARDeNS DR.
."
;,;.
r~
1t(TI:
:--",:,..
\ ;:
". .',.,,-y.,'
. .' '.< :< '..
. '\ jl,:,,--,:dl
\\ U
" !
Maul<
Laki
.'., .,~ioip,
..~....~~ '. .' ,
+' r
.-- --" .. ,'- -
*'~-~,~~.; .:, ,', <, f~~:~">-':- '"
, "t::. EXHIBIT #4
1
11-SV-OO
e
e,
e:.',_,_
."",
e'
"
"
..
"
"
..
..
.
.
"
"
.0.'
..1:
c."/,,/-.'-.',
,',,;.',:
LOCATION PLAN
LEGEND
e
.,..~.~-~-.
>1
\,
Q......e
Roadways
City Boundary
ZIP Code Boundary
Railroad
. !~-""'-'--
~
~~
,
~
i,
:1
EXISTING SIGNS ON SOUTH ELEVATION
EXHIBIT #5
11-SV-OO
~~...~ ...~~. ~'l~'~~'7~
"~ AJf~'~~"'''
~
~.
Iii:"-:'~
EXISTING SIGN ON NORTH ELEVATION
EXHIBIT #6
11-~V-()()
~
r~
C:', C;T_~)
SIGNS REMOVED
North Elevation
EXHIBIT #7
11-SV-OO
~
~~
;::l:;"
:5~3:
2effi
~z=....
::=;!"'c:cz
~~~~
i~hmHt
dHH":~"
;liilll2!i~~~~
"~i81!isl!!l~~~~~
~ ~ j i~ i ~ i ~~; z
::;!l:I=:Elle~ =S1
ii5 ~ i ~a!!; ~ l:;! :;: 8i
-g
.,
~
=i'=~
. Sz.....-
~_~V\~~
,_ =8=
~ t;;;;~!z:
S ~~~
=
= =
~ ~ c
~ = ~
0; =
~
~ z $ ,;,: ~
~ ~ ~ ~
, ~
~ ~ ~
e 0
, 0 ~
I ~ z ~ Z
~ 0 0 w
z z ~ ~ i
" 0 0 ~ ::; ~
. ~ ~- = :iJ
~ . E ~ 0 s 0 ~
c 0 0 ; 0 0 . "-' >
! z ~. 0 0 z 0 ~ > w
~ c 0 ~ 0 e: 0 Ci = 0
0 - c z . . 0 0 ~
c "- . . c " 0 0 ~ co ~
" 0 e 0 g 0 ~ ~ 0 ?i'! 0 . 0 I I ~ "
0 I - z ~ Q ~
0 c 0 z , . ~ ::;;: I 0 ~ ! z '" "
I e 0 " 0 . . E z ~ "
- 0 ~ ~ " ~ 0
" . . " Q 0 0 . 0 0 ~
0 0 ;; ~ 0 z S
~ z ; ~ E ~ ,
R ~ 0 .. . 0 . z ; 0
0 '" ., . " 0 0 o. Q " " c i' ~ c
~~ ~ c .
. ~ .
~ . .
~Z ~ ~ . -
~t=: ~
.~ .
j:::!= .
. .
0= L C
~o ; .
0= - " . -
OU
~':;:
0= ~ ~
u~
Uo i i
~g . ~ i
00 .
t;~ . .
. i!
tti~ . i!
u~
., .
c . -
<
.... ;.:oj
;-. or,'l
~,~ - r'C 1
!hili! !
:r.,=S:<e~:;i 1
~r~~~~:
-:.:; '-l ~:l
,;
.
.
":;r I."
.
--....
____.
.
... ~.. ~... ~ <II .. <II ..
~
~
~ s
'r
co
=
~
~
~
~
~
~
~
z
z,
'"
,",'
u
c
~
co
c
"'-,
C,
g:1
~.
u,
'"
~
wi
~.
.,
::>,
8!
z
S2i
co
~
~
c
"'-
oi
~
!<i
z,
~i
::>
~
='
9
'r
~
6-
';J;,
,
.
"-"',0-;(:-
"Q-,t'l
,,0-,8
I . ,
~ ~I-~~!!
"'''-Ii
il 11'.'1.-
.- -"1""
iI1;;;:..hg ;;i!I'
!t~~UE;;~ ~
~~-,i.i
,
Or ,1
:I
\")
~
~".~
Amiir
~,
.....1;
~!
"'I
;!;,
~,
!:ai
,<'
~,
.
.
,
'" ~
,
~
c
~;
~~~
a,
!i"~
~ffi~
e:;;:=
-.
o
e~
~~I
...:...s
~ii
~
~
ffiii
;;: -=.~
-<
:;31
~::I:
~
:;;;
...
-0
...,
00
-0
tn
'"
e.
-
o
...
o
o
o
;::
...
!
!
,
!~
~e :~
nlH
~~
.~
~!
u
n
.
'.' "
~~~i
~~:~
;C;j' ~~
Ol i~
" ~Ii
"
~
!
~~
::5
H
0"
II
"
<o>E
~~
~~
.
0-:
~
0;
...,
~
II
...,
:z:
'"
v;
;..
II
~
- --j.---
~
9
'r
__'L___
.. "~' ,~"~"~.,...~,,!,:,,,,,.',<,:' ;;',',;:<: ...' u ..
. "~"'<, ,',,",...,"~..'..~~',',.',u,~ ,:",,,,,,,,"'~"'''''<";~:",'!e'':'''''c'< """""""""'=,",,' "'~""'~..}',';:;j;,..,\'", "".;,': ':::"': '
.".." :;";:~~':I'~
'(I'!<--~
-,
PROPOSED SIGN ON NORTH ELEVATION
RESOLUTION NO. 2001-_
A RESOLUTION OF THE CITY COMMISSlo.N OF THE
CITY OF AVENTURA, FLORIDA, APPROVING A SIGN
VARIANCE FOR AVENTURA TIRE & AUTO SERVICE
CENTER, INC., LOCATED AT 20307 BISCAYNE
BOULEVARD, TO ALLOW THE EXISTING SECOND
WALL SIGN ON THE NORTH ELEVATION WITH AN
AREA OF 44 SQUARE FEET, WHERE 30 SQUARE FEET
IS PERMITTED BY CODE FOR A SECOND WALL SIGN
AT 50% OF THE PRIMARY SIGN FOR A THROUGH
LOCATION; APPROVING A SIGN VARIANCE TO. ALLo.W
THE EXISTING THIRD WALL SIGN ON THE SOUTH
ELEVATION WITH AN AREA OF 40 SQUARE FEET,
WHERE TWO WALL SIGNS ARE PERMITTED FOR A
THROUGH LOCATION; DENYING A SIGN VARIANCE TO
ALLOW THE EXISTING POLE SIGN, WITH PROPOSED
Mo.DIFICATIONS, AT THE So.UTHEAST CORNER o.F
THE PROPERTY WITH AN AREA OF 336 SQUARE FEET,
WHERE POLE SIGNS ARE PROHIBITED BY CODE;
DENYING A SIGN VARIANCE TO PERMIT A NEW
Fo.URTH WALL SIGN ON THE NORTH ELEVATlo.N WITH
AN AREA OF 60 SQUARE FEET, WHERE TWO WALL
SIGNS ARE PERMITTED FOR A THROUGH LOCATION;
PROVIDING AN EFFECTIVE DATE.
WHEREAS, the property described herein is zoned B2, Community Business
District, a non-residential district; and
WHEREAS, the Applicant, Aventura Tire & Auto Service Center, Inc., through
Application No. 11-SV-OO, has requested the following:
1. Sign Variance to allow the existing pole sign, with proposed modifications, at the
southeast corner of the property with an area of 336 square feet, where pole signs
are prohibited by Code; and
Resolution No. 2001-
Page 2
2. Sign Variance to allow the existing second wall sign on the north elevation with an
area of 44 square feet, where 30 square feet is permitted by Code for a second wall
sign at 50% of the primary sign for a through location; and
3. Sign Variance to allow the existing third wall sign on the south elevation with an area
of 40 square feet, where two wall signs are permitted for a through location; and
4. Sign Variance to permit a new fourth wall sign on the north elevation with an area of
60 square feet, where two wall signs are permitted for a through location; and
WHEREAS, following proper notice, the City Commission has held a public
hearing as provided by law; and
WHEREAS, the City Commission finds that the Application meets the criteria of
the applicable codes and ordinances to the extent the application is granted herein.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY Co.MMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Section 1. Application No. 11-SV-00 for Sign Variance, to allow the existing
second wall sign on the north elevation with an area of 44 square feet, where 30 square
feet is permitted by Code for a second wall sign at 50% of the primary sign for a
through location, on property legally described as:
Tracts A, Band C of the Plat of The Promenade Shops, according to the plat
thereof recorded in Plat Book 133, Page 39 of the Public Records of Miami-Dade
County, Florida
aka
Aventura Tire & Auto Service Center, Inc.
20307 Biscayne Boulevard
Resolution No. 2001-
Page 3
is hereby granted.
This variance shall not be transferable to subsequent
tenants/owners.
Section 2. Application No. 11-SV-00 for Sign Variance to allow the existing
third wall sign on the south elevation with an area of 40 square feet, where two wall
signs are permitted for a through location is hereby granted. This variance shall not be
transferable to subsequent tenants/owners.
Section 3. Application No. 11-SV-00 for Sign Variance to allow the existing
pole sign, with proposed modifications, at the southeast corner of the property with an
area of 336 square feet, where pole signs are prohibited by Code is hereby denied.
Section 4. Application No. 11-SV-00 for Sign Variance to permit a new fourth
wall sign on the north elevation with an area of 60 square feet, where two wall signs are
permitted for a through location is hereby denied.
Section 5. This Resolution shall become effective immediately upon its
adoption.
The foregoing Resolution was offered by Commissioner
who moved its adoption. The 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 Manny Grossman
Commissioner Harry Holzberg
Commissioner Patricia Rogers-Libert
Mayor Jeffrey M. Perlow
Resolution No. 2001-_
Page 4
PASSED AND ADOPTED this 3'd day of April, 2001.
Jeffrey M. Perlow, Mayor
ATTEST:
Teresa M. Soroka, CMC, City Clerk
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
This Resolution was filed in the Office of the City Clerk this _ day of April, 2001.
CITY CLERK
MINUTES
CITY COMMISSION MEETING
MARCH 13, 2001 6 PM
Biscayne Medical Arts Center
21110 Biscayne Boulevard Suite 101
Aventura, Florida 33180
1. CALL TO ORDER/ROLL CALL: The meeting was called to order at 6:00 p.m. by
Mayor Arthur I. Snyder. Present were Commissioners Arthur Berger, Ken Cohen, Harry
Holzberg, Jeffrey M. Perlow, Patricia Rogers-Libert, Vice Mayor Jay R. Beskin, Mayor
Snyder, City Manager Eric M. Soroka, City Clerk Teresa M. Soroka and City Attorney
David M. Wolpin. As a quorum was determined to be present, the meeting
commenced.
2. PLEDGE OF ALLEGIANCE: Marian Nesbitt the pledge of allegiance.
3. ZONING HEARINGS - None.
4. APPROVAL OF MINUTES: A motion to approve the minutes of the February 6,
2001 Commission Meeting, the February 27, 2001 Commission Meeting and
February 27, 2001 Commission Workshop was offered by Commissioner Rogers-
Libert, seconded by Vice Mayor Beskin and unanimously passed.
5. AGENDA: REQUESTS FOR DELETIONS/EMERGENCY ADDITIONS: None.
6. SPECIAL PRESENTATIONS: None.
7. CONSENT AGENDA: Commissioner Holzberg requested removal of item 7C from
the Consent Agenda. A motion to approve the remainder of the Consent Agenda
was offered by Commissioner Rogers-Libert, seconded by Commissioner Berger,
unanimously passed and the following action was taken:
A. Resolution No. 2001-17 was adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, AUTHORIZING THE CITY MANAGER TO
EXECUTE THE ATTACHED STATEWIDE MUTUAL AID AGREEMENT
FOR CATASTROPHIC DISASTER RESPONSE AND RECOVERY;
AUTHORIZING THE CITY MANAGER TO DO ALL THINGS
NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION;
AND PROVIDING AN EFFECTIVE DATE.
B. The following motion was approved:
MOTION AUTHORIZING THE APPROPRIATION OF UP TO $63,500
FOR PROTECTIVE RAIN GEAR, RADIO EQUIPMENT, VIDEO
PLAYBACK EQUIPMENT AND UNDERCOVER INVESTIGATIONS
EXPENSES FROM THE POLICE FORFEITURE FUND IN
ACCORDANCE WITH THE CITY MANAGER'S MEMORANDUM.
D. Resolution No. 2001-18 was adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA APPOINTING THE FIRM OF ART & CULTURE
GROUP, INC. TO PERFORM PROFESSIONAL ART CONSULTING
SERVICES; AUTHORIZING THE CITY MANAGER TO EXECUTE THE
ATTACHED AGREEMENT FOR PROFESSIONAL SERVICES;
AGREEING TO THE NEGOTIATED SCOPE OF SERVICES AND FEES
CONTAINED IN SAID AGREEMENT; AND, PROVIDING AN
EFFECTIVE DATE.
E. Resolution No. 2001-19 was adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA DECLARING CERTAIN PROPERTY LISTED
UNDER THE ASSETS OF THE CITY AS SURPLUS TO THE NEEDS OF
THE CITY; DESCRIBING THE MANNER OF DISPOSAL; AUTHORIZING
THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY
OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING AN
EFFECTIVE DATE.
F. Resolution No. 2001-20 was adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA CONCERNING THE CITY ELECTION OF
MARCH 6, 2001, DECLARING QUALIFYING UNOPPOSED
CANDIDATES ELECTED TO OFFICE OF COMMISSIONER FOR
SEATS 4 AND 6 AND OFFICE OF THE MAYOR WITHOUT NECESSITY
FOR FURTHER CONDUCT OF ELECTION PROCESS; ACCEPTING
AND ADOPTING THE MARCH 6, 2001 ELECTION RESULTS FOR
COMMISSION SEAT 2, AS CERTIFIED BY THE CITY CLERK AND
ATTACHED HERETO; PROVIDING AN EFFECTIVE DATE.
The following item was removed from the Consent Agenda and addressed
separately:
C. Mr. Wolpin read the following resolution by title:
A RESOLUTlo.N OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, CONCERNING CITY COMMISSION MEMBERS
2
ATTENDANCE AT MEETINGS OF CITY OF AVENTURA BOARDS AND
AGENCIES; PROVIDING STANDARD OF CONDUCT FOR MAYOR
AND COMMISSIONERS; PROVIDING FOR AN EFFECTIVE DATE.
A motion for approval was offered by Commissioner Rogers-Libert and
seconded by Commissioner Perlow. A motion to table was offered by
Commissioner Holzberg, seconded by Commissioner Cohen and failed, 2-
5, with Commissioners Holzberg and Cohen voting yes and
Commissioners Berger, Rogers-Libert, Perlow, Vice Mayor Beskin and
Mayor Snyder voting no. An amendment was offered by Vice Mayor
Beskin and seconded by Commissioner Holzberg to provide that Advisory
Boards of the City follow agenda procedures similar to the City
Commission in that members of the public do not offer input until the end of
the Board's agenda. The following individuals spoke to this issue: Marian
Nesbitt, Vice-Chair of the Beautification Advisory Board; Patricia Crook,
Recreation and Cultural Arts Advisory Board member; Commissioner-elect
Manny Grossman, former Beautification Advisory Board member; and
Ginger Grossman. The amendment failed, 2-5, with Commissioner
Holzberg and Vice Mayor Beskin voting yes and Commissioners Cohen,
Berger, Rogers-Libert, Perlow and Mayor Snyder voting no. The motion for
approval passed 4-3, with Commissioners Cohen, Holzberg and Berger
voting no and Resolution No. 2001-21 was adopted.
Miami-Dade County Commission Chair Gwen Margolis addressed the Commission
to thank Mayor Snyder for his service to the City and wish him luck in his future
endeavors.
8. PUBLIC HEARING: ORDINANCES - FIRST READING: Mr. Wolpin read the
following ordinance by title:
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING THE
CITY CODE BY AMENDING CHAPTER 34 "PLANNING AND ZONING",
AMENDING ARTICLE II "QUASI-JUDICIAL MATTERS" TO REPEAL 34-31
"EX PARTE COMMUNICATIONS WITH PUBLIC OFFICIALS," SECTION 34-32
"HEARING PROCEDURES," AND SECTION 34-33 "PUBLIC STATEMENTS
BY COMMISSIONERS" AND REPLACE THEM WITH NEW SECTIONS 34-31
THROUGH 34-39 REGARDING QUASI-JUDICIAL DEVELOPMENT ORDERS;
RENUMBERING EXISTING SECTION 34-33 "PUBLIC STATEMENTS BY
COMMISSIONERS" TO BECOME SECTION 34-40; PROVIDING FOR
SEVERABILITY; PROVIDING FOR INCLUSION IN CODE; PROVIDING FOR
EFFECTIVE DATE.
A motion for approval was offered by Commissioner Rogers-Libert and seconded
by Commissioner Perlow. A motion to table this item to the next Workshop
3
Meeting was offered by Vice Mayor Beskin, seconded by Commissioner Rogers-
Libert and unanimously passed.
9. PUBLIC HEARING: ORDINANCES - SECOND READING: Mr. Wolpin read
the following ordinance by title:
AN ORDINANCE OF THE CITY OF AVENTURA, FLo.RIDA AMENDING THE
CITY CODE OF AVENTURA BY AMENDING ARTICLE VII "WATER
REGULATIONS" o.F CHAPTER 30 "ENVIRONMENT" BY CREATING
SECTlo.N 30-200 "LOCAL IMPLEMENTATION OF THE WATER SHORTAGE
PLAN OF THE SOUTH FLORIDA WATER MANAGEMENT DISTRICT";
PROVIDING DEFINITIONS; PROVIDING FOR ENFORCEMENT AND
PENALTIES; PROVIDING FOR INCLUSION IN THE CODE; REPEALING ANY
INCONSISTENT PROVISIONS; PROVIDING FOR SEVERABILITY; AND
PROVIDING AN EFFECTIVE DATE.
A motion for approval was offered by Commissioner Rogers-Libert and seconded
by Commissioner Berger. Mayor Snyder opened the public hearing. There
being no speakers, the public hearing was closed. The motion for approval
passed unanimously by roll call vote and Ordinance No. 2001-05 was enacted.
10. RESo.LUTIONS: None.
11. OTHER BUSINESS: None.
12. PUBLIC COMMENTS: The following individual addressed the Commission:
Reverend Will Keyser.
13. REPORTS: As presented.
14. ADJOURNMENT: There being no further business to come before the
Commission at this time, after motion made, seconded and unanimously passed,
the meeting adjourned at 7:30 p.m.
Teresa M. Soroka, CMC, City Clerk
Approved by the Commission on
,2001.
Anyone wishing to appeal any decision made by the City Commission with respect to any matter considered at a
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 evidence upon which the appeal is to be
based.
4
A'!he City of
nventura
.~.
,..,,"
MINUTES
COMMISSION Wo.RKSHOP MEETING
MARCH 27, 20019 AM
Aventura Government Center
2999 NE 191" Street #500
Aventura, Florida 33180
The meeting was called to order at 9:00 a.m. by Mayor Jeffrey M. Perlow. Present were
Commissioners Arthur Berger, Ken Cohen, Manny Grossman, Harry Holzberg, Patricia
Rogers-Libert, Vice Mayor Jay R. Beskin, Mayor Perlow, City Manager Eric M. Soroka,
City Clerk Teresa M. Soroka, and City Attorney David M. Wolpin. As a quorum was
determined to be present, the meeting commenced.
(Items taken out of order)
2. COMMUNITY/RECREATION CENTER UPDATE: Eddie Llamas, Bermello &
Ajamil, made a presentation to the Commission regarding proposed architectural
design of this project. Commission expressed concerns as to the limited size of the
proposed design.
CITY MANAGER SUMMARY: Commission to discuss further at April 2, 2001
Planning Session.
3. CHARTER SCHOOL UPDATE: Representatives of Charter Schools USA and
Charter Schoolhouse Developers addressed the Commission and made
recommendations regarding this project. Concerned residents expressed their
views. Consensus of Commission to immediately move forward with Charter
elementary school action plan as presented by the City Manager utilizing the
Tempest site adjacent to Community/Recreation Center, with the inclusion of a PLC
optional.
CITY MANAGER SUMMARY: Charter School Action Plan to be formally addressed
at April 3, 2001 Commission meeting.
1. BOARD REPORTS: Janet Laine, Chair of Recreation and Cultural Arts Advisory
Board, and Marian Nesbitt, Vice Chair of the Beautification Advisory Board, updated
the Commission on the Boards' recent meetings.
CITY MANAGER SUMMARY: No action necessary.
4. 199th STREET RR CROSSING UPDATE: George Berlin and consultants,
representing Turnberry & Associates, again requested Commission's approval for
the permanent opening of this crossing.
CITY MANAGER SUMMARY: This matter to be placed on agenda for April 2nd
Planning Session.
5. QUASI-JUDICIAL ORDINANCE: Not addressed due to time constraints.
6. CULTURAL CENTER UPDATE: Not addressed due to time constraints.
ADJOURNMENT: There being no further business to come before the Commission at
is time, after motion made, seconded and unanimously passed, the meeting adjourned
at 1:15 p.m.
Teresa M. Soroka, CMC, City Clerk
Approved by the Commission on
,2001.
Anyone wishing to appeal any decision made by the City Commission with respect to any matter considered at a
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 evidence upon which the appeal is to be
based.
2
April 3, 2001 Agenda Item 8A
RESOLUTION NO. 2001-_
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, APPROVING THE
APPOINTMENT OF DAN EICHMANN TO THE CITY OF
AVENTURA BEAUTIFICATION ADVISORY BOARD IN
ORDER TO FILL A VACANCY; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, Section 2-121 provides for the creation of the Beautification
Advisory Board; and
WHEREAS, in accordance with the provisions of Section 3.11 of the City Charter
of the City of Aventura, the City Commission wishes to provide for approval of the
Mayor's appointment of members to the Beautification Advisory Board; and
WHEREAS, there presently exists a vacancy in the seven-member Board due to
the resignation of Manny Grossman upon his election to the City Commission; and
WHEREAS, this Commission wishes to promptly fill that vacancy.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY Co.MMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Section 1. The City Commission hereby approves the appointment by the
Mayor of Dan Eichmann to serve as a member of the Beautification Advisory Board to
fill the vacancy created by the resignation of Manny Grossman.
Section 2. This Resolution shall become effective immediately upon its
adoption.
Resolution No. 98-_
Page 2
The foregoing Resolution was offered by Commissioner
, who
moved its adoption.
The 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 Manny Grossman
Commissioner Harry Holzberg
Commissioner Patricia Rogers-Libert
Mayor Jeffrey M. Perlow
PASSED AND ADOPTED this 3rd day of April, 2001.
JEFFREY M. PERLOW, MAYOR
ATTEST:
TERESA M. SOROKA, CMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
/tms
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO:
FROM:
DATE:
SUBJECT: Government Center Projec - Change Order
April 3, 2001 City Commission Meeting Agenda Item H
RECOMMENDATION
It is recommended that the City Commission approve the attached Change Order in the
amount of $634,743 for the Government Center project.
BACKGROUND
At the time the subject project was bid, the plans were 85% complete. Unforeseen
circumstances made it necessary to modify the contract to accommodate construction
requirements. The items contained in the attached Change Order have been grouped
into five specific construction areas as follows:
1. Drainage System Revisions - Due to chronic flooding problems associated
with this site, the originally designed system could not meet the minimum DERM
requirements for well capacity. The on-site drainage system was modified and
an off-site drainage system out-falling storm water to the lake adjacent to the
Aventura Mall was added to accommodate the drainage requirements at the site.
Cost - $345,102.
2. Fire Department Permit Requirements - The original plans were reviewed by
the Metro-Dade Fire Department at the time the permit was issued and several
modifications were required. In addition, based on numerous inspections
conducted over the past months, the Fire Department has required additional
alarms, smoke detectors, lighting and wiring revisions.
Cost. $140,544.
Memo to City Commission
Page 2
3. Landscape Enhancements - Based on the recommendation of the City's
Landscape Architect and the Administration's desire to provide a consistent
landscape theme throughout the City, 27 Royal Palm Trees were upgraded to
Florida Fancy Royal Palms.
Cost - $70,607.
4. Test and Balance HVAC System - This service is required to balance the
entire air conditioning system and was not included in the original GMP contract.
Cost - $20,031.
5. Electrical Design Upgrade - The wiring for the service elevator and fire pump
controller was undersized and was upgraded to meet code requirements.
Cost - $58,379.
There are sufficient funds in the Construction Project Fund to offset the Change Order
amount.
If you have any questions, please feel free to contact me.
EMS/aca
Attachment
CC0962-01
RESOLUTION NO. 2001-_
A RESOLUTION OF THE CITY COMMISSlo.N OF THE
CITY OF AVENTURA, FLORIDA APPROVING AND
AUTHORIZING THE CITY MANAGER TO EXECUTE AND
o.THERWISE ENTER INTO THE ATTACHED CHANGE
ORDER FOR THE AVENTURA GOVERNMENT CENTER,
BY AND BETWEEN THE CITY AND JAMES A.
CUMMINGS, INC; AUTHORIZING THE CITY MANAGER
TO DO. ALL THINGS NECESSARY TO CARRY OUT THE
AIMS OF THIS RESOLUTION; AND PROVIDING AN
EFFECTIVE DATE.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Section 1. The City Manager is hereby authorized to execute and otherwise
enter into Change Order dated April 3, 2001 for the Aventura Government Center, by
and between the City and James A. Cummings, Inc., attached hereto and incorporated
herein as specifically as if set forth at length herein. Said Change Order amount is
$634,743.00
Section 2. The City Manager is hereby authorized to do all things necessary to
carry out the aims of this Resolution.
Section 3. This Resolution shall become effective immediately upon its
adoption.
The foregoing Resolution was offered by Commissioner ,
who moved its adoption. The 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 Manny Grossman
Commissioner Harry Holzberg
Commissioner Patricia Rogers-Libert
Mayor Jeffrey M. Perlow
Resolution No. 2001-_
Page 2
PASSED AND ADOPTED this 3rd day of April, 2001.
JEFFREY M. PERLOW, MAYOR
ATTEST:
TERESA M. SOROKA, CMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
Government Center project Change Order
April 3, 2001
Drainage System Revisions
Off-s~e drainage system outfall to lake $ 288,663
Revise site lighting due to drainage conflicts 8,726
On-site drainage system revisions 47 ,713
Subtotal 345,102
Test and Balance HVAC System 20,031
Subtotal 20,031
Landscape Enhancements
Upgrade 27 Royal Palm Trees to Florida
Fancy Royal Palms as recommended by
City's Landscape ArcMect. 70,687
Subtotal 70,687
Fire Department Permit Requirements
Revise Fire Alarm system 86,011
Permit fees Plans review 1,186
Revise circu~ lighting in stairwells 15,335
Provide battery backup detector in fire pump
room 1,367
Relocate smoke detector and provide
additional detector in in storage room 121 1,672
Replace smoke detector in sallyport room
159 with a heat detector 952
Add fire alarm and generator annunciator
panel and Generator remote emergency
stop pull station in room 321 25,320
Add fire alarm adaptor for interface with
electric locks in police station 1,476
Relocate audio visual alarm devise at
exterior plaza and provide additional audio
visual fire alarm devise at breezeway 1,445
Provide 120 volt power to new f10wbell and
provide 6" flow bell 3,178
AOO waterproof IIgnt llxtUres at generator
building and bike storage room 2,602
Subtotal 140,544
Electric Design Upgrade
Revise power to elevators and power for fire
pump controller 58,379
Subtotal 58,379
Total change to GMP $ 634,743
CITY OF A VENTURA
FINANCE SUPPORT SERVICES DEPARTMENT
!IJIEMORANDUM
TO:
FROM:
City Commission It
Eric M. Soroka, City a age
-:~~ .
Harry M. Kilgore, Finan Sup ort Services Director
BY:
DATE: March 26, 2001
SUBJECT: Comprehensive Annual Financial Report - FY 1999/2000
April 3, 2001 City Commission Meeting Agenda Item 'lie..
Recommendation
It is recommended that the City Commission approve the following motion:
"Motion to accept for filing the Comprehensive Annual Financial
Report for the fiscal year ended September 30, 2000."
Background
The Comprehensive Annual Financial Report (CAFR) is in the final review
phase and will be distributed to the Mayor and Commissioners no later than
March 30th, 2001. A memorandum will be distributed along with the CAFR.
The Rules of the Auditor General, Chapter 10.550, requires that the CAFR be
filed as an official record at a public meeting. This motion satisfies that
requirement.
A representative of Keefe McCullough & Company, the audit firm, will be
present at the meeting. However, since the CAFR is the responsibility of the
City, I respectfully request that any questions be discussed with me prior to the
meeting.
HMK/mn
,
CITY OF AVENTURA
FINANCE SUPPORT SERVICES DEPARTMENT
MEMORANDUM
TO:
March 30, 2001
FROM:
DATE:
SUBJECT: Comprehensive Annual Financial Report
Attached are a total of eight (8) copies of the Comprehensive Annual Financial Report
(CAFR) for the fiscal year ended September 30th, 2000. Please keep one for your records
and distribute the remaining seven to the Mayor and Commissioners along with a copy of this
memorandum.
The CAFR was a combined effort of the City's independent auditors, (Keefe McCullough &
Company) and the Finance Support Services staff. Responsibility for the financial reports
rests with the City, specifically the staff of the Finance Support Services Department. The
auditor's responsibility is to perform sufficient audit work to express an opinion on the
financial statements.
Compared to older, more established cities, our CAFR is very simple and straightforward to
those individuals who are familiar with financial reporting by local governments. However, it
still is significantly different from financial reports for private industry. Since some elected
officials are not overly familiar with financial reports of government entities, I will attempt to
present an overview of the various sections and key information in the report.
OVERALL PERSPECTIVE
The City's Comprehensive Annual Financial Report is prepared in accordance with generally
accepted accounting principles (GAAP), specifically as those principles apply to
governmental entities. In addition, the report includes some information which, while not
required by GAAP, is viewed as necessary to meet the needs of users of government
financial statements. These users include bond buyers, investment firms and others who
review financial statements of numerous governmental units. Further, the report is aimed at
meeting the requirements of the Government Finance Officers Association (GFOA) for
receiving a Certificate of Achievement for Excellence in Financial Reporting.
Page (2)
INTRODUCTORY SECTION (pages iJxi)
The Introductory section is one of those sections which is not required by generally accepted
accounting principles but which provides information to outside users and is required in order
to meet Certificate of Achievement requirements. This section includes the transmittal letter,
an overall view of the City's organizational structure and principal officials, and the Certificate
of Achievement award for the prior year's CAFR. The transmittal letter contains some
general discussion of the City's financial condition and results of operations. Although the
transmittal letter is aimed primarily at outside users of the report (i.e. bond buyers, investment
firms, GFOA, etc.), I believe that it contains a good overview of operations and
accomplishments as well as providing a perspective of future years. i, therefore, hope that
Commissioners will take the time to read this part of the report prior to reviewing the detailed
financial data contained in the financial statements.
FINANCIAL SECTION (pages 1/35)
This section includes the independent auditor's opinion letter on the financial statements, the
general purpose financial statements and the combining and individual fund statements and
schedules. The opinion letter (located behind the financial Section Tab) contains an
unqualified (clean) opinion.
GENERAL PURPOSE FiNANCIAL STATEMENTS (pages 3/21)
These statements and notes thereto are aimed at providing an overview of the City's financial
position and results of operations. The balance sheet (page 3/4) shows that the total Fund
Balance for the General Fund is $10,541,575. Of this total, the 2000/01 budget includes
$9,803,388 as the estimated balance at 9/30/00. Please note that for financial reporting, the
Police Off-Duty Services Fund is included as part of the General Fund.
The total fund balances of all budgeted special revenue funds (excluding the Law
Enforcement Trust Funds) was $1,022,524. This compares to a total budget amount of
$938,099. The actual fund balance exceeded the amount included in the budget for each
fund except the Park Development Fund. However, this was primarily only a timing
difference where revenues anticipated to be collected late in the 99/00 fiscal year were
actually collected early in 2000/01. Therefore, no budget change is required for this fund.
The actual fund balance for the debt service fund was $355,812 compared to a budget of -0-.
Therefore, the transfer from the General Fund could be reduced by $355,812 by a later
budget amendment.
For the Capital Projects Fund, the actual fund balance was $3,682,344. This amount plus the
$1,480,000 currently included in the General Fund budget and the currently unbudgeted
interest earnings will be sufficient to pay all remaining costs of the project. However, a later
budget amendment will be required to include the actual interest earnings.
Page (3)
The amounts shown under the caption "Proprietary Fund Type, Enterprise" are for the
Stormwater Utility Fund. By definition, this fund is similar to private business where the intent
of the City is to cover all costs with user charges. The fund was established in the 1997/98
fiscal year. Because the fund is accounted for as an enterprise fund, the disbursements for
Capital Outlay are reclassified to asset acquisitions. Therefore, the retained earnings amount
of $2,540,907 is not meaningfully compared to the budgeted carryover.
The most meaningful comparison is to net the retained earnings against the capital
improvements and to add back depreciation. This yields a balance of $302,458 compared to
a budgeted balance of $200,000.
The Combined Statement of Revenue, Expenditures and Changes in Fund Balances - All
Governmental Funds (page 5/6) reflects the City's revenues and expenditures for the year in
summary form. This statement reflects that total General Fund revenues were $19,810,836,
expenditures were $16,011,306, inter-fund transfers in were $1,151,096 and operating
transfers out were $1,352,988. The net effect of these transactions was an increase in fund
balance of $3,597,638 in the 1999/00 fiscal year.
The General Fixed Assets represents the cost of capital assets owned by the City. This
includes furniture, computer equipment, vehicles and land.
General long Term Debt is the value of vacation and sick leave balances of all City
employees as of 9/30/00 plus the $20.645 million owed on the Florida Municipal loan Council
borrowing.
All of the above funds and account groups are required to be recorded and reflected in the
City's financial reports pursuant to Generally Accepted Accounting Principles (GAAP) for
governmental units.
The Notes to the General Purpose Financial Statements are aimed at meeting reporting
requirements of GAAP and providing detailed explanation of key points in the financial
statements. Like prior years', they make good bedtime reading on a sleepless night.
COMBINING AND INDIVIDUAL FUND STATEMENTS (pages 22/35)
These statements and schedules are supplementary to the General Purpose Financial
Statements and are used to display additional details. Pages 21/23 presents a more detailed
statement of revenues and expenditures for the General Fund. Combining statements for the
Special Revenue Funds are shown on pages 25/32.
Please note that the law Enforcement (Forfeiture) Trust Funds are included as Special
Revenue Funds for financial reporting purposes. The total revenues and expenditures on
these statements are the same as on pages 5/6 and 7 of the General Purpose Financial
Statements.
The Schedules for General Fixed Assets which are included on pages 33/35 are more
detailed statements that support the fixed asset amount included on pages 3/4 of the General
Purpose Financial Statements.
Page (4)
STATISTICAL SECTION (pages 36152)
This is another section of the CAFR which is not required by General Accepted Accounting
Principles but which is required by GFOA and is useful to analysts and others in comparing
one governmental unit to another. This section includes information on taxable value, tax
rates of the City and others who levy taxes within the corporate limits, debt outstanding and
other information which is meaningful to outside users of the City's CAFR.
The Tables in this section normally contain up to a ten-year history of City revenues,
expenditures, taxable values, tax rates, etc to give a snapshot view of the City's history. As
more years are added in the future, this section will become more meaningful.
COMPLIANCE SECTION (pages 53/60)
This section includes two reports which are required by General Accepted Auditing Standards
and the Rules of the Auditor General of the State of Florida. The key phases of the first
report are "We noted no matters involving the internal control over financial reporting and its
operations that we consider to be material weaknesses... "(page 53, last three lines) and "The
results of our tests disclosed no instances of noncompliance..." (Page 53, second paragraph,
sixth and seventh line). The Management Letter on page 58/59 is required by the Rules of
the Auditor General of the State of Florida and includes specific assurances and
recommendations. There were no recommendations for improvements and the auditors
noted no inaccuracies, etc.
Unlike prior years, since the City expended over $300,000 of Federal Grant funds, the City
was required to have a "Single Audit" performed by the independent auditors. Pages 55/57
and the Schedule of Findings and Questioned Costs (page 60) are the result of those
expanded audit procedures. There were no questioned cost or instances of noncompliance
noted by the auditors.
COMMISSION ACTION ON COMPREHENSIVE ANNUAL FINANCIAL REPORT
In order to comply with the Rules of the Auditor General, the CAFR, including the Compliance
Reports and Management Response, must be distributed to the City Commission and made
a part of the City's official records. Therefore, we are providing a copy of the CAFR to the
Mayor and each Commissioner along with a copy of this memorandum. In order to officially
file the document as a City record, we have placed an item on the April 2nd agenda "accepting
for filing the Comprehensive Annual Financial Report for the fiscal year ended September 30,
2000."
I will arrange for a representative of the audit firm to be present at the Commission meeting.
However, the CAFR is the responsibility of the City and I, therefore, respectfully request that
any questions on the document be discussed with me prior to the meeting.
If there are any questions, please feel free to contact me.
HMKfmn
CITY OF AVENTURA, FLORIDA
Comprehensive Annual Financial Report
FOR THE FISCAL YEAR ENDED
SEPTEMBER 30, 2000
COMPREHENSIVE ANNUAL FINANCIAL REPORT
OF THE
CITY OF A VENTURA, FLORIDA
FOR THE YEAR ENDED
SEPTEMBER 30, 2000
Prepared By:
Finance Support Services
CITY OF AVENTURA, FLORIDA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED SEPTEMBER 30, 2000
TABLE OF CONTENTS
PAGES
INTRODUCTORY SECTION
Letter of Transmittal
i-viii
City Officials
Organization Chart
Certificate of Achievement of Excellence in Financial Reporting
IX
X
xi
FINANCIAL SECTION
Independent Auditors' Report
General Purpose Financial Statements (Combined Statements - Overview)
Combined Balance Sheet - All Fund Types and Account Groups
Combined Statement of Revenues, Expenditures and Changes in
Fund Balances - All Governmental Fund Types
Statement of Revenues, Expenditures and Changes in Fund
Balance - Budget and Actual - All Budgeted Governmental
Fund Types
Statement of Revenue, Expenses and Changes in Retained
Earnings - Proprietary Fund Type
Statement of Cash Flows - Proprietary Fund Type
Notes to General Purpose Financial Statements
Combining, Individual Fund and Account Group Statements and Schedules
General Fund
1-2
3-4
5
6-7
8
9
10-21
Statement of Revenues, Expenditures - Budget and Actual
Special Revenue Funds
Combining Balance Sheet
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances
Statement of Revenues, Expenditures and Changes in Fund
Balance - Budget and Actual
22-24
25-26
27-28
29-32
CITY OF AVENTURA, FLORIDA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED SEPTEMBER 30, 2000
TABLE OF CONTENTS
(CONTINUED)
General Fixed Assets Account Group
Schedule of General Fixed Assets - By Source
Schedule of General Fixed Assets - By Function
and Activity
Schedule of Changes in General Fixed Assets -
By Function and Activity
STATISTICAL SECTION (NOT COVERED BY INDEPENDENT AUDITORS' REPORD
Table I - General Governmental Expenditures by Function
Table 2 - General Governmental Revenues by Source
Table 3 - Property Tax Levies and Collections
Table 4 - Assessed Value of Taxable Property
Table 5 - Property Tax Rates - Direct and Overlapping Governments
Table 6 - Ratio of Net General Bonded Debt to Assessed Value and
Net Bonded Debt Per Capita
Table 7 - Computation of Legal Debt Margin
Table 8 - Computation of Direct and Overlapping Debt
Table 9 - Ratio of Annual Debt Service Expenditures for General
Bonded Debt to Total General Governmental Expenditures
Table 10 - Estimated Value of Construction
Table II - Principal Taxpayers
Table 12 - Demographics and Miscellaneous Statistics
OTHER REPORTS OF INDEPENDENT AUDITORS
Independent Auditors' Report on Compliance and on Internal Control
over Financial Reporting Based on an Audit of Financial Statements
Performed in Accordance with Government Auditin~ Standards
Independent Auditors' Report on Compliance with Requirements Applicable
To Each Major Program and Internal Control Over Compliance in Accordance
with OMB Circular A-B3
Schedule of Expenditures of Federal Awards
Independent Auditors' Report to City Management
Schedule of Findings and Questioned Costs
PAGES
33
34
35
36-37
38-39
40-41
42
43-44
45-46
47
48
49
50
51
52
53-54
55-56
57
58-59
60
'----
Z
-l
:Jl
o
C
c
a
~
In
m
o
-l
(5
Z
INTRODUCTORY SECTION
CITY OF AVENTURA
GOVERNMENT CENTER
2999 N.E. 191sT STREET
SUITE 500
AVENTURA, FLORIDA 33180
ARTHUR I, SNYDER
MAYOR
March 29, 2001
COMMISSIONERS
ARTHUR BERGER
JAY R. BESKIN
KEN COHEN
HARRY HOLZBERG
JEFFERY M. PERLOW
PATRICIA ROGERS-LIBERT
Honorable Mayor and
Members of the City Commission
City of A ventura
A ventura, Florida
ERIC M, SOROKA
CITY MANAGER
In accordance with Section 11.45, Florida Statutes, and Section 4.11 of the City Charter,
submitted herewith is the Comprehensive Annual Financial Report for the fiscal year ended
September 30, 2000. Responsibility for both the accuracy of the data and completeness and fairness
of its presentation, including all disclosures, rests with the City. Management believes that the data
presented is accurate in all material respects; that it is fresented in a manner designed to present
fairly the fmancial position of the City and results 0 its operations and the cash flows of its
proprietary fund type as measured by the financial activity of Its various funds and account groups
and that all disclosures necessary to enable the reader to gain the maximum understanding of the
City's financial affairs have been included.
This Comprehensive Annual Financial Report consists of four parts as follows:
I. Introductory Section - This section is designed to introduce
the reader to the report and includes the table of contents, the
transmittal letter, the ~ovemmental structure, a list of principal
officials and the Certificate of Achievement for Excellence in
Financial Reporting.
2. Financial Section - This section includes the opinion of the
independent auditors followed by the General Pu!,!?ose
Financial Statements (GPFS). The GPFS are the combmed
financial statements of the City together with the notes to the
financial statements. These basic combined financial
statements and notes are designed to provide an overview of
the City's financial position and results of operations. The
remainder of this section presents the combining, individual
fund and account group statements and schedules.
3. Statistical Section - This section presents summary financial
and demographic information on the City for the first five
years of its operations and information on overlapping taxing
authorities. Each year, an additional year will be added to
allow for a good historical overview of the City.
PHONE: 305-466-8900 . FAX, 305-466-8939
4. Compliance Section - This section includes those reports
required to comply with Governmental Accounting Standards
and Rules of the Auditor General of the State of Florida.
THE REPORTING ENTITY AND ITS SERVICES
The City of Aventura was incorporated on November 7, 1995 and is a political subdivision of
the State of Florida. The City operates under a commission-manager form of government and
provides General Government, Public Safety and Community Services to its residents and business
community. The Mayor and six City Commissioners were elected in March, 1996 and are
responsible for establishing policies for City Government. The Mayor and Commission appoint
the City Manager who is the Chief Administrative Officer of the City and is responsible for
implementing policies adopted by the Commission. The City Manager and fIrst regular employees
offIcially began on June 3, 1996 and have worked with the Mayor and Commission to establish the
municipal government structure.
This report includes all of the funds and account groups for which the City of Aventura is
fmanciallyaccountable. Although the Miami-Dade Board of County Commissioners, Miami-Dade
District School Board, Everglades Project, South Florida Water Management District and Florida
Inland Navigation District levy and collect taxes on property located within the corporate limits of
the City of A ventura, fInancial information on these taxing authorities is not included in this report
since each has a separate elected governing body, are legally separate and are fiscally independent
of the City. Annual fmancial reports of these units of government are available upon request for
each authority.
ECONOMIC CONDITIONS AND OUTLOOK
The City of Aventura serves an area of approximately 4 square miles with an estimated
population of approximately 24,000 year round residents. The City was incorporated on November
7, 1995; prior to incorporation, the City received services from Miami Dade County as a part of
their unincorporated municipal services taxing unit. The City received no real property, facilities
or equipment from Miami-Dade County upon incorporation.
Prior to incorporation, several studies concluded that the City of A ventura area was a major
donor to Miami-Dade County's unincorporated municipal services taxing unit. Actual operations
since incorporation support the conclusions of those studies, although the studies did overstate the
magnitude of the City's donor status.
The City's combination of upscale residential and commercial developments results in a taxable
value of $ 3.4 billion with a land area of less than 4 square miles. This makes the City of
Aventura's taxable value per capita of approximately $ 140,000 among the highest in the County
and State. Although there was a decline in the number of units and dollar value of construction
from prior years, the 1999/00 fIscal year was still an active construction year for the City. A
review of the underlying permits and an analysis of projects in the various stages of the planning
and development process indicates that building activity will continue to be geared toward upscale
residential and commercial activities over at least the next two to three years. The City's image
as an upscale community will continue to be enhanced by the operation of its own municipal
services resulting in a continuing emphasis of high quality development in the City.
11
MAJOR INITIATIVES
The establishment of a new municipal government structure to meet the needs of an existing
City resident and business base has required the dedication of elected officials, the City Manager
and all employees. The foundation on which to build the government structure has emphasized
customer service, one-stop shopping and privatization where appropriate. We will attempt to
highlight the primary matters which were accomplished during the 1999/00 fiscal year.
The 1999/2000 Operating and Capital Budget identified nine goals and priorities. The goals
and attachment measures follow:
GOAL: Expand Police Department services in order to address community policing
activities and service demand requirements.
In order to meet this goal, the budget authorized the hiring of three (3) police officers, a
crime prevention officer, a crime analyst, dispatcher, records supervisor and administrative
assistant. All positions were fIlled early in the fiscal year resulting in improved community
policing and improvements in meeting citizen demand.
GOAL: Continue Citywide Shuttle Bus Service and expand ridership.
To meet this goal, free service was expanded to six days a week and routes were revamped
as required. Total ridership increased by 17 % from the prior year.
GOAL: Provide funding and maintenance for new landscaping and roadways.
During the year, Yacht Club Way, N.E. 207th Street, N.E. 183rd Street and the southern
portion of Biscayne Boulevard were added to the landscape maintenance contract.
GOAL: Finalize construction and occupation of new Government Center.
The Government Center was approximately 75 % complete at September 30, 2000.
Occupancy is scheduled for April, 2001.
GOAL: Continue to implement and support the computer information management systems
to utilize the latest technology.
During the year, a new more user friendly website was developed, computer mapping was
improved and other computer equipment and software was upgraded by the use of $ 150,200
appropriation for new computer equipment.
GOAL: Implement and fund the City's 199912000 Capital Improvement Program (CIP).
Projects completed during the year included Founders Park improvements,
walkway/sidewalk and bus bench/shelter improvements and holiday lighting. Projects in
process included the purchase of additional park land, Biscayne Boulevard Beautification
Phase 5/6, Aventura Boulevard entry features, 34th Avenue lighting improvements, 185th
Street and 28th Avenue improvements, Government Center, safety improvements and
Waterways Park improvements. Funding for all in process projects were carried forward
to the 2000/01 budget for completion.
GOAL: Continued projects associated with the Citywide Beautification Program.
All beautification projects identified in the CIP are complete or in process.
GOAL: Continue to expand recreational and cultural opportunities for all age groups.
During the year, thirty (30) cultural/recreation programs were well received with 13,173
participants in the programs. July 4th, Founders Day and Arbor Day festivities were also
well received and attended. A new athletic league program was also developed.
ill
GOAL: Continue to explore alternatives to address the traffic congestion problems.
We continue to utilize police service aids and the motors unit to assist with traffic flow
around the Biscayne Boulevard Flyover Project and other areas of critical concern.
FINANCIAL INFORMATION
Internal Accounting Control
Management of the City is responsible for establishing and maintaining internal control designed
to ensure that adequate accounting data are compiled to allow for the preparation of financial
statements in conformity with generally accepted accounting principles. The internal control is
designed to provide reasonable, but not absolute, assurance that these objectives are met. The
concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the
benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and
judgments by management.
All internal control evaluations occur within the above framework. We believe that the City's
internal accounting controls adequately safeguard assets and provide reasonable assurance of proper
recording of financial transactions.
Budgetary Control
In accordance with City Ordinance, appropriations are legally controlled at the Department
level. Encumbrance accounting, under which purchase orders and other commitments for the
expenditure of monies are recorded in the accounting records is utilized throughout the fiscal year.
Overview of Financial Activity
The accompanying financial statements reflect that the City has continued to expand its services
to meet the demands of its residential and business communities.
General Governmental Functions
For the purpose of this section, general governmental functions are defmed to include the
General, Special Revenue, Debt Service and Capital Projects Funds. The amount of revenue by
sources are summarized below:
Increase or (Decrease)
Prom 1998/99
1999/00 Percentage
Revenue Sources Amount of Total Amount Percentage
Locally Levied Taxes $ $
Ad Valorem 7,140,655 33.10% 545,359 8.27%
Utility Taxes 4,346,175 20.14% 57,035 1.33%
Franchise Fees 2.230.486 10.34% 124.295 5.90%
Subtotal - Taxes 13,717,316 63.58% 726,689 5.59%
Licenses and Permits 1,886,777 8.75% 104,914 5.89%
Charges for Services 797,774 3.70% (120,334) (13.11 %)
Intergovernmental 2,836,374 13.15% (263,947) (8.51 %)
Fines and Forfeitures 441,717 2.05% (89,782) (16.89%)
Impact Fees 439,512 2.04% 115,129 35.49 %
Interest 1,059,418 4.91 % 473,351 80.77%
Other 396.874 1.82 % (291.844) (42.38%)
Total $ 21.575.762 100.00% $ 654.176 3.13%
IV
The increase in ad valorem taxes was the result of increases in taxable value, primarily due to
new additions to the roll. The tax rate was maintained at the same rate as has been in place since
the City's inception.
The decrease in intergovernmental revenues was primarily the result of a one-time grant for
$ 1,027,000 in 1998/99. Other grants increased by approximately $ 800,000, the majority being
Police COPS grants.
Pines and forfeitures decreased primarily because the 1998/99 fiscal year forfeitures deposited
to the State and Federal Forfeiture Fund and Law Enforcement Trust Fund were greater than
199912000. Revenues from this source vary greatly from year to year and are not budgeted nor
predictable.
Impact fees increased because a large number of residential properties permitted in 1998/99
were completed and issued certificates of occupancy in 1999/00.
Interest earnings increased because the proceeds from the Florida Municipal Loan Council, Inc.
borrowing were invested for a full year compared to only six months the prior year.
The other revenues category includes contributions from developers toward the cost of
improvements to specific roadways and other projects. Revenues from this source fluctuate from
year to year.
The amount of operating and capital expenditures by function are as follows:
Increase or (Decrease)
From 1998/99
1999/00 Percentage
Function Amount of Total Amount Percentage
pperating Expenditures:
General Government
City Commission $ 68,189 .26% $ (6,431) (8.62 %)
City Manager 476,982 1.85% 4,577 1.00%
Finance Support Services 610,590 2.37% 13,056 2.19%
Legal 188,263 .73% (49,765) (20.91 %)
City Clerk 182.655 .72% 3.959 (2.22 %)
Total General Government 1.526.679 5.93% (34.604) (2.22 %)
Public Safety
Police 6,231,341 24.18 % 879,033 16.42 %
Community Development 1.573.128 6.11% 93.996 6.35%
Total Public Safety 7.804.469 30.29% 973.029 14.24%
Community Services 2.717.728 10.55% 298.566 12.34%
Non-Departmental 529.737 2.06% (13.928) (2.56%)
Total pperating
Expenditures 12.578.613 48.82% 1.223.063 10.77%
Capital Outlay 11.850.784 45.99% 930.824 8.52%
Debt Service 1.337.410 5.19% (6.254.197) (82.38%)
Total operating and capital
expenditures $ 25.766.807 100.00% $ (4.100.310) (13.73%)
v
Police Department expenditures increased by approximately $ 879,000 from the prior year. This was
the result of additional positions being authorized to further community oriented policing programs and
better meet citizen demands for services. In addition, the City reached an agreement with the police
officers' union which included retroactive compensation.
Community Services expenditures increased by approximately $ 299,000 from the prior year. The
majority of the increase was in contractual service payments for an increasing volume of areas being
maintained by the City.
Capital outlay expenditures totaled nearly $ 12.5 million, an increase of $ 930,000 from the prior year.
The major items comprising this amount are discussed under the "Major Initiatives" section of this letter.
Debt service expenditures decreased primarily as the result of paying $ 6,900,000 on the 1996 line of
credit as is discussed in the prior fiscal year.
Fund Balances
Fund balances represents the accumulation of resources from prior years to fund future years' budgets
and for use as a reserve for unexpected events in the future. The fund balance at September 30, 2000 for
the General Fund is $ 10.5 million, representing approximately 35 % of the 200012001 budget. A major
portion of this amount ($ 6.4 million) is used to fund a capital reserve account in the 200012001 budget.
The capital reserve account may be allocated by the City Commission to fund budget needs in the
200112002 or later fiscal years.
The fund balances in each special revenue, debt service and capital projects fund are designated for use
for the specific legal pmposes of each fund.
Retirement Pro~rams
The City contributes to three defined contribution pension plans based on employee classification created
in accordance with Internal Revenue Code Section 401(a). The plans currently cover all full-time
employees of the City. Under these plans, the City contributes between 12 and 18% of each employee's
salary, depending on the employee classification. There are no employee contributions. Employer
contributions, excluding rollovers, for the fiscal year ended September 30, 2000 were $ 564,411.
A defined contribution pension plan provides pension benefits in return for services rendered, provides
an individual account for each participant and specifies how contributions to the individual's account are
to be determined instead of specifying the amount of benefits the individual is to receive. Under a defmed
contribution pension plan, the benefits a participant will receive depends solely on the amount contributed
to the participant's account, the returns earned on investments on those contributions, and forfeitures of
other participant's benefits that may be allocated to such participant's account.
In order to encourage employees to supplement the defmed contribution plan, a deferred compensation
program is also available to all full-time employees. Under this program, employees may voluntarily elect
to defer a portion of their salary to future years. Both programs are administered by the ICMA Retirement
Corporation under trust agreement. The plan assets are separate and the City does not exercise control over
the assets. Therefore, the assets, liabilities and transactions are not included in the financial statements.
Financing Programs and Debt Administration
The City's only outstanding debt at September 30, 2000 was a loan from the Florida Municipal Loan
Council, Inc. with a principal balance of $ 20.645 million.
The Florida Municipal Loan Council, Inc. loan is secured solely by a covenant to budget and
appropriate the required debt service payments each year. The loan is structured the same as a serial bond
issue with principal payments on April 1st and interest payments on April 1st and October 1st of each year
with the final maturity on April I, 2029. Debt service requirements average approximately $ 1. 35 million
per year over the thirty-year life of the bonds. Interest rates range from 3.2% to 5.125% depending on
maturity date.
VI
General Fixed Assets Account Group
The general fIxed assets for the City are those assets used in the performance of general government
functions. In accordance with generally accepted accounting principles for local governments, the City does
not record depreciation on general fIxed assets nor does it record infrastructure assets such as roads,
bridges, curbs and gutters, streets and sidewalks, drainage systems, and similar assets that are immovable
and of value only to the City. Assets are recorded at cost; donations, if any, will be recorded at fair market
value at the date of receipt. As of September 30, 2000, the cost of general fixed assets totaled $ 29.6
million.
Cash Management
All funds, other than restricted cash held by Fiscal Agent resulting from the Florida Municipal Loan
Council, Inc. transactions, are centrally managed through the use of a pooled cash account. During the
year, all funds in the pooled cash accounts were held in an interest bearing checking account collateralized
through the State Treasury Public Depository program or with the Florida State Board of Administration
(SBA) investment pool. Proceeds of the Florida Municipal Loan Council, Inc. are invested by the Florida
League of Cities investment program in short term government securities. Both the checking account and
SBA investment pool and Florida League of Cities investment pool are fully insured and immediately
available and considered as cash and cash equivalents.
The total portfolio including the Florida Municipal Loan Council, Inc. ranged from $ 16 million to $ 21
million during the year. The portfolio averaged approximately $ 19 million with interest earnings of
approximately $ 1,073,000 resulting from an average rate of return of 5.6%.
Risk Management
The City is insured with the Florida Municipal Insurance Trust for liability, property and workers
compensation coverage. The liability limit under the policy is $ 5,000,000.
OTHER INFORMATION
Independent Audit
In accordance with Section 11.45(3)(a) (4), Florida Statutes, and Article I, Section 4.11 of the City
Charter, the City engaged the fInn of Keefe, McCullough & Co., LLP, Independent Certified Public
Accountants, to perform the independent audit of the City's accounts and records. The independent
auditors' reports are included in the Financial and Compliance sections.
Certificate of Achievement
The Government Finance OffIcers Association of the United States and Canada (GFOA) awarded a
Certificate of Achievement for Excellence in Financial Reporting to the City of A ventura for its
comprehensive annual [mancial report (CAFR) for the fIscal year ended September 30, 1999. The
Certificate of Achievement is a prestigious national award recognizing conformance with the highest
standards for preparation of state and local government financial reports.
In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable
and effIciently organized comprehensive annual [mancial report, whose contents conform to program
standards. The CAFR must satisfy both generally accepted accounting principles and applicable legal
requirements.
A Certificate of Achievement is valid for a period of one year only. We believe our current report
continues to conform to the CertifIcate of Achievement program requirements, and we are submitting it to
GFOA.
Vll
Acknowledgements
The preparation of this report on a timely basis could not have been accomplished without the efficient
and dedicated services of the entire staff of the Finance Support Services Department. We express our
appreciation to all members of the Department who assisted and contributed to its preparation. We also
wish to thank the Mayor and City Commissioners for their interest and support in planning and conducting
the financial operations of the City in a responsible and progressive manner.
Respectfully submitted,
Harry M. Kilgore, C.P.A.
Finance Support Service Director
c:
Eric M. Sor
City Manager
V11l
CITY OF AVENTURA, FLORIDA
CITY OFFICIALS
September 30, 2000
CITY COMMISSION
Arthur I. Snyder, 11ayor
Arthur Berger
Jay R. Beskin
Ken Cohen
Harry Ho1zberg
Patricia Rogers Libert
Jeffrey M. Perlow
CITY MANAGER
Eric 11. Soroka
DEPARTMENT DIRECTORS
Harry M. Kilgore, Finance Support Services
Robert M. Sherman, Community Services
Brenda Kelley, Community Development
Teresa M. Soroka, CMC, City Clerk
Thomas E. Ribel, Police Chief
CITY ATTORNEYS
Weiss Serota Helfman Pastoriza & Guedes, P.A.
CITY AUDITORS
Keefe, 11cCullough & Co., LLP
Certified Public Accountants
ix
CITY ATTORNEY
Legal Services
CITY OF A VENTURA, FLORIDA
CITY GOVERNMENTAL STRUCTURE
September 30, 2000
~...'.......
-' ,', - ,
. ,,' -. "
CITY COMMISSION
CITY MANAGER
Administration
Budget ~eparation
Customer Service
Capital Jlrojects
CITY CLERK
Minutes
Records Retention
Clerical Support
I I I I
Public Safety Community Finance Support Community
Department Development Services Services
Department Department Department
Police
Patrol
Community Relations
Criminal Investigations
Traffic Enforcement
Emergency Preparedness
Planning
Zoning
Building Inspections
Code Enforcement
Economic Development
Occupational Licenses
Finance/Accounting
Purchasing
Risk Management
Information Management
Personnel
x
Community Facilities
Parks/Beautification
ROW/Median Maint.
Public Works
Mass Transit
Special Events
Recreation/Cultural
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Aventura,
Florida
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
September 30, 1999
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
reports (CAFRs) achieve the highest
standards in government accounting
and financial reporting.
~b~
fJft:~e~~
xi
..
..
..
..
..
-
FINANCIAL SECTION
KEEFE, McCULLOUGH & CO., LLP
CERTIFIED PUBLIC AccotJN'rANTS
CYNTHIA L. CALVERT, C.P,A,
CECILE C. NOVAK, C,PA
CHARLES K. RUMPF. C,P.A
GERALD J. PIFfATH. JR" CPA
KALLIOPI VLAMIS, C.P.A
6550 NORTH FEDERAL HIGHWAY
SUITE 410
FORT LAUDERDALE, FLORIDA 33308
(954) 771-0896
FAX: (954) 938-9353
E-MAIL: kmc@kmccpa.com
JOHN R. KEEFE, C.P,A,
JOHN E. McCULLOUGH, CPA (RETIRED)
THOMAS T. CARPENTER, C.P.A,
PAUL B, SNEIDER, C.P,A. (RETIRED)
STEVEN H, WOODS, C.P.A,
DAVID T. WILLIAMS, C.P.A
JOSEPH D, LEO, CPA
WILLIAM G, BENSON, C.P.A.
BRIAN D, PINNELL, C.P,A,
KENNETH G, SMITH, C,P.A.
LOUIS R. PROIETIO. C.P.A.
INDEPENDENT AUDITORS' REPORT
To the Honorable Mayor, City Commission and City Manager
City of Aventura, Florida
Aventura, Florida
We have audited the accompanying general purpose fmancial statements of the City of
Aventura, Florida as of and for the year ended September 3D, 2000, as listed in the table of
contents. These general purpose fmancial statements and the supplemental statements and schedules
referred to below are the responsibility of the City of Aventura's management. Our responsibility
is to express an opinion on these general purpose fmancial statements and the supplemental
statements and schedules based on our audit.
We conducted our audit in accordance with generally accepted auditing standards and the
standards applicable to fmancial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform the
audit to obtain reasonable assurance about whether the fmancial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the general purpose fmancial statements. An audit also includes assessing the
accounting principles used and significant estimates made by management, as well as evaluating the
overall general purpose fmancial statement presentation. We believe that our audit provides a
reasonable basis for our opinion.
In our opinion, the general purpose fmancial statements referred to above present fairly, in all
material respects, the fmancial position of the City of Aventura, Florida as of September 30, 2000,
and the results of its operations and cash flows of its proprietary fund type for the year then ended
in conformity with generally accepted accounting principles.
In accordance with Government Auditing: Standards, we have also issued our report dated
January 26, 2001, on our consideration of the City of Aventura's internal control over fmancial
reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and
grants. That report is an integral part of an audit performed in accordance with Government
Auditing: Standards and should be read in conjunction with this report in considering the results of
our audit.
1
City of Aventura, Florida
Our audit was conducted for the purpose of forming an opinion on the general purpose fmancial
statements of the City of Aventura, Florida taken as a whole. The accompanying schedule of
expenditures of Federal awards is presented for purposes of additional analysis as required by U.S.
Office of Management and Budget Circular A-B3, Audits of States. Local Governments. and Non-
Profit Organizations, and is not a required part of the general purpose fmandal statements. The
combining, individual fund fmancial statements and account group schedules listed in the table of
contents are also presented for purposes of additional analysis and are not a required part of the
general purpose fmandal statements. All such information has been subjected to the auditing
procedures applied in the audit of the general purpose fmandal statements and, in our opinion, is
fairly presented in all material respects in relation to the general purpose fmancial statements taken
as a whole.
~~'\{\~~~"''d'"'' Co.)W
KEEFE, McCULLOUGH & CO., LLP
Fort Lauderdale, Florida
January 26, 2001
2
..
..
..
..
..
-
-
GENERAL PURPOSE
FINANCIAL STATEMENTS
"
:;
J
:;
(
i
r
~
~
r
.
r
:;
~
The accompanying notes to general purpose fmancial statements are an integral part of these statements.
3
Proprietary
Governmental Fund Tyoes Fund Type Account Groups
General General Totals
Debt Capital Fixed Long-Term (Memorandum
Service Proiects Entell'rise Assets Debt Only)
$ 355,812 $ $ 66,978 $ $ $ 11 ,940,536
6,388,070 6,388,070
563,916
725,058
85,100 771,239
128,156
2,442,556 29,601,343 32,043,899
355,812 355,812
20.571.693 20.571.693
$ 355.812 $ 6.388.070 $ 2.594.634 $ 29.601.343 $ 20.927.505 $ 73.488.379
$ $ 1,199,640 $ 53,727 $ $ $ 1,824,479
781,925 965,435
282,505 468,947
724,161 725,058
435,849
20.645.000 20.645.000
2.705.726 53.727 20.927.505 25.064.768
29,601,343 29,601,343
2,540,907 2,540,907
355,812 355,812
3,682,344 5,402,077
10.523.472
355.812 3.682.344 2.540.907 29.601.343 48.423.611
$ 355.812 $ 6.388.070 $ 2.594.634 $ 29.601.343 $ 20.927.505 $ 73.488.379
4
CITY OF A VENTURA, FLORIDA
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - ALL GOVERNMENTAL FUND TYPES
For the Year Ended September 30, 2000
Governmental Fund Tvpes
Totals
Special Debt Capital (Memorandum
General Revenue Service Proiects Only)
Revenues:
Ad Valorem taxes $ 7,140,655 $ $ $ $ 7,140,655
Utility service taxes 4,346,175 4,346,175
Franchise fees 2,230,486 2,230,486
Intergovernmental 2,337,085 499,289 2,836,374
Licenses and permits 1,886,777 1,886,777
Charges for services 797,774 797,774
Pines and forfeitures 168,605 273,112 441,717
Impact fees 439,512 439,512
Interest 506,405 59,666 5,457 487,890 1,059,418
Developer contributions 242,915 242,915
Miscellaneous 153.959 153.959
Total revenues 19.810.836 1.271.579 5.457 487 .890 21.575.762
Expenditures:
Current:
General government 1,526,679 1,526,679
Public safety 7,801,024 3,445 7,804,469
Community services 2,717,728 2,717,728
Non-departmental 513,928 15,809 529,737
Capital outlay 3,451,947 201,570 8,197,267 11,850,784
Debt service:
Principal 355,000 355,000
Interest 982.410 982.410
Total expenditures 16.011.306 205,015 1.353.219 8.197 .267 25,766.807
Excess (deficiency)
of revenues over
expenditures 3.799,530 1.066,564 (1.347.762) (7.709.377) (4.191.045)
Other financing sources (uses):
Operating transfers in 1,151,096 1,352,988 2,504,084
Operating transfers out (1.352.988) (402,500) (1.755.488)
Total other financing
sources (uses) 1201.892) (402,500) 1.352.988 748.596
Excess (deficiency) of
revenues and other
financing sources
over expenditures
and other
fmancing uses 3,597.638 664.064 5.226 (7.709.377) (3.442.449)
Fund balances at beginning
of year 6,943,937 1,037,566 350,586 11,916,721 20,248,810
Prior period adjustment 1525 .000) 1525.000)
Fund balances at beginning
of year, as restated 6.943.937 1.037 .566 350,586 11.391.721 19.723.810
Fund balances at end
of year $ 10,541.575 $ 1.701.630 $ 355.812 $ 3.682.344 $ 16.281.361
The accompanying notes to general purpose fmancial statements are an integral part of these statements.
5
CITY OF A VENTURA, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET AND ACTUAL
ALL BUDGETED GOVERNMENTAL FUND TYPES
For the Year Ended September 30, 2000
Annual! y Budgeted
General Fund Soecial Revenue Fund
Variance - Variance-
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable)
Revenues:
Ad valorem taxes $ 7,160,000 $ 7,140,655 $ (19,345) $ $ $
Utility service taxes 4,096,000 4,346,175 250,175
Franchise fees 1,977,000 2,230,486 253,486
Intergovernmental 2,050,535 2,337,085 286,550 1,359,500 499,289 (860,211)
Licenses and permits 1,849,852 1,886,777 36,925
Charges for services 702,400 797,774 95,374
Fines and forfeitures 120.000 168,605 48,605 2,600 5,167 2,567
Impact fees 85,000 439,512 354,512
Interest 367,000 506,405 139,405 3,050 36,608 33,558
Developer contributions 186.430 242,915 56,485
Miscellaneous 25.000 153,959 128.959
Total revenues 18,534.217 19.810.836 1.276.619 1.450.150 980.576 (469.574)
Expenditures:
Current:
General government 1,605,103 1,526,679 78,424
Public safety 7,819,896 7,801,024 18,872 4.146 4,146
Community services 2,722,234 2,717,728 4,506
Non-departmental 598,999 513,928 85,071
Capital outlay 11,480,143 3,451,947 8,028,196 1,211,574 99,467 1,112,107
Debt service:
Principal
Interest
Total expenditures 24.226.375 16.011.306 8.215.069 1.215.720 99 .467 1.116.253
Excess (deficiency)
of revenues
over expenditures (5.692.158) 3.799,530 9.491.688 234.430 881.109 646.679
Other financing sources (uses):
Operating transfers in 7,050,603 1,151,096 (5,899,507)
Operating transfers out (1,358,445) (1,352,988) 5,457 (402,500) (402,500)
Appropriated fund balance 168.070 (168.070)
Total other financing
sources (uses) 5.692.158 (201.892) (5.894.050) (234.430) (402,500) (168.070)
Excess (deficiency)
of revenues and
other financing
sources over
expenditures and
other financing uses 3.597.638 3.597.638 478.609 478.609
Fund balance at beginning
of year 6,943,937 6,943,937 543,915 543,915
Prior period adjustment
Fund balance at beginning
of year. as restated 6.943.937 6.943.937 543.915 543.915
Fund balance at end of year $ 6.943.937 $ 10.541.575 $ 3,597.638 $ $ 1.022.524 $ 1.022.524
The accompanying notes to general purpose financial statements are an integral part of these statements.
6
Debt Service Fund
Bud.et
Actual
Variance -
Favorable
(Unfavorable) Bud.et
Capital Proiects Fund
Actual
Variance -
Favorable
(Unfavorable)
$
$
$ $
$
$
5,457
5,457
150,000
487,890
337,890
5.457
5.457
150.000
487.890
337.890
5.226 5.226 (7.709.377) (7.709.377)
380,586 380,586 11,916,721 11 ,916,721
(525.000) (525.000)
350.586 350.586 11.391.721 11.391.721
$ $ 355.812 $ 355.812 $ $ 3 .682.344 $ 3.682.344
7
CITY OF AVENTURA, FLORIDA
ENTERPRISE FUND
STATEMENT OF REVENUES, EXPENSES. AND CHANGES IN RETAINED EARNINGS
For the Year Ended September 30, 2000
Operating revenues:
Charges for services $ 823,306
Operating expenses:
Provision for depreciation 79.319
Operating income 743,987
Non-operating revenues:
Interest 13.530
Income before operating transfers 757,517
Transfers to General Fund 748.596
Net income 8,921
Retained earnings at beginning of year 2.531.986
Retained earnings at end of year $ 2.540.907
The accompanying notes to general purpose fmancial statements are an integral part of these statements.
8
CITY OF A VENTURA, FLORIDA
ENTERPRISE FUND
STATEMENT OF CASH FLOWS
For the Year Ended September 30, 2000
Cash flows from operating activities:
Operating income
Adjustments to reconcile operating income to
net cash provided by operating activities:
Provision for depreciation
Changes in operating assets and liabilities:
Decrease in due from other governments
Decrease in accounts payable
Decrease in retainage payable
Net cash provided by operating activities
Cash flows from non-capital fmancing activities:
Transfers to General Fund
$ 743,987
79,319
2,270
(63,775)
(17.129)
744,672
(748,596)
(388,518)
13 .530
(378,912)
445.890
$ 66,978
Cash flows from capital and related fmancing activities:
Purchase of property, plant and equipment
Cash flows from investing activities:
Interest
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
The accompanying notes to general purpose fmancial statements are an integral part of these statements.
9
CITY OF AVENTURA, FLORIDA
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
September 30, 2000
NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES
The City of Aventura, Florida (the City) was incorporated on November 7, 1995. The City
operates under a Commission-Manager form of government and provides the following services as
authorized by its charter: public safety, highways and streets, culture and recreation, public works
and stormwater management. The general purpose financial statements of the City have been
prepared in conformity with generally accepted accounting principles (GAAP) as applied to
governmental units. The Governmental Accounting Standards Board (GASB) is the accepted
standard-setting body for establishing governmental accounting and financial reporting principles.
The more significant of the City's accounting policies are described below:
Reporting Entity
The financial statements were prepared in accordance with Statement No. 14, The Financial
Reporting Entity, which establishes standards for defining and reporting on the financial reporting
entity. The definition of the financial reporting entity is based upon the concept that elected officials
are accountable to their constituents for their actions. One of the objectives of financial reporting
is to provide users of financial statements with a basis for assessing the accountability of elected
officials. The fmancial reporting entity consists of the City, organizations for which the City is
fmancially accountable, and other organizations for which the nature and significance of their
relationship with the City are such that exclusion would cause the reporting entity's fmancial
statements to be misleading or incomplete. The City is fmancially accountable for a component unit
if it appoints a voting majority of the organization's governing board and it is able to impose its will
on that organization or there is a potential for the organization to provide specific financial benefits
to, or impose specific fmancial burdens on the City. Based upon the application of these criteria,
there were no organizations that met the criteria described above.
Measurement Focus. Basis of Accounting and Basis of Presentation
The accounts of the City are organized and operated on the basis of funds and account
groups. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts.
Fund accounting segregates funds according to their intended purpose and is used to aid management
in demonstrating compliance with fmance-related legal and contractual provisions. The minimum
number of funds is maintained consistent with legal and managerial requirements. Account groups
are a reporting device to account for certain assets and liabilities of the governmental funds not
recorded directly in those funds. The accounting and fmancial reporting treatment applied to a fund
is determined by its measurement focus.
The City has the following fund types and account groups:
Governmental Fund Types
Governmental fund types are used to account for the City's general
government activities. Governmental fund types use the flow of current financial
resources measurement focus and the modified accrual basis of accounting. With this
measurement focus, only current assets and current liabilities generally are included
on the balance sheet. Operating statements of these funds present increases (i. e. ,
revenues and other fmancial sources) and decreases (i.e., expenditures and other
financing uses) in net current assets. Under the modified accrual basis of accounting,
revenues are recognized when susceptible to accrual (i.e., when they are measurable
and available). Measurable means the amount of the transaction can be determined
and available means collectible within the current period of soon enough thereafter
to pay liabilities of the current period. The City considers revenues available if they
are collected within sixty days after year end. Expenditures are recorded when the
related fund liability is incurred.
10
CITY OF A VENTURA, FLORIDA
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
September 30, 2000
NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Taxes, intergovernmental revenues, and interest are susceptible to accrual.
Sales taxes collected and held by the State as fiscal year end on behalf of the City are
also recognized as revenue. Other receipts and fees become measurable and available
when cash is received by the City and are recognized as revenue at that time.
The following are the City's governmental fund types:
The General Fund is the City's primary operating fund. It accounts
for all or most ofthe City's general activities except those required to
be accounted for in another fund.
The Special Revenue Funds are used to account for revenues from
specific taxes or other revenue sources, which are designated to
finance particular functions or activities in accordance with
administrative requirements. The City maintains six Special Revenue
Funds; the Police Education Fund, Street Maintenance Fund, Police
Capital Outlay Impact Fee Fund, Park Development Fund, Federal
Forfeiture Fund, and Law Enforcement Trust Fund.
The Debt Service Fund accounts for the servicing of general long-term
debt and other long-term obligations.
The Capital Projects Fund accounts for the acquisition of fixed assets
or construction of major capital projects.
Proprietary Fund Type
The proprietary fund type uses the accrual basis of accounting. Under this
method, revenues are recognized when they are earned, and expenses are recognized
in the period incurred.
The Enterprise Fund is used to account for operations that are financed and
operated in a manner similar to private business enterprises where the intent of the
governing body is for user charges to cover the costs of providing the service. The
City has one enterprise fund, the Storm water Utility Fund.
Based on the accounting and reporting standards set forth in Government
Accounting Standards Board (GASB) Statement No. 20, Accountin!! and Financial
Reoortin!! for Proprietary Funds and Other Governmental Entities that Use
Provrietary Fund Accountin!!, the City has elected to apply only the accounting and
reporting pronouncements used by the Financial Accounting Standards Board prior
to November 30, 1989.
Account Groups
The General Fixed Assets Account Group is used to account for fixed assets
of the general government.
The General Long-Term Debt Account Group is used to account for the
principal amounts of all general long-term indebtedness of the City and the applicable
long-term portion of accumulated unpaid vacation and sick pay benefits (compensated
absences) .
11
CITY OF A VENTURA, FLORIDA
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
September 30, 2000
NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES (continued)
General Fixed Assets
Fixed assets used in the governmental fund types are recorded as expenditures at the time
of purchase. Such assets are capitalized at historical cost in the General Fixed Asset Account
Group. Donated fixed assets are recorded at their estimated fair value at the date of donation.
Public domain (infrastructure) general fixed assets consisting of streets, bridges, curbs and gutters,
sidewalks, drainage systems and lighting systems are not capitalized, as these assets are immovable
and of value only to the City. The costs of normal maintenance and repairs that do not add to the
value of the asset or materially extend asset lives are not capitalized.
Proprietary Fund Fixed Assets
Fixed assets in the Proprietary Fund are stated at cost. Expenses, which materially extend
the useful live of existing assets, are capitalized.
Depreciation has been provided over the estimated useful lives of the related assets using the
straight-line method. The estimated useful lives are as follows:
Capital improvements
30 years
Major outlays for capital assets and improvements are capitalized in proprietary funds as
projects are constructed. Interest incurred during the construction phase of proprietary fund
property, plant and equipment is reflected in the capitalized value of the asset constructed, net of
interest earned on the invested proceeds over the same period.
Compensated Absences
City employees are granted vacation and sick leave in varying amounts based on length of
service. Amounts not expected to be liquidated with expendable available fmandal resources are
reported in the General Long-Term Debt Account Group.
The City's sick leave policy is to permit employees to accumulate earned but unused sick pay
benefits. Upon termination, sick pay is paid out between 10-50% based on length of service.
The City's vacation policy is that earned vacation is cumulative although limited to certain
maximums based on length of service.
D~osits and Investments
The City maintains a pooled cash account for all funds. This enables the City to invest large
amounts of idle cash for short periods of time and to optimize earnings potential. Cash and cash
equivalents represents the amount owned by each fund of the City. Such amounts are reported
separately on the Combined Balance Sheet - All Fund Types and Account Groups.
Cash and cash equivalents, which consist of cash and short-term investments with original
maturities of three months or less when purchased, include cash on hand, demand deposits, and
investments with the State Board of Admmistration Investment Pool.
Deferred Revenue
Revenues collected in advance are deferred and recognized as income in the period earned.
Deferred revenue consists of prepaid occupational licenses.
12
CITY OF AVENTURA, FLORIDA
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
September 30, 2000
NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES (continued)
Long-Term Obligations
The City reports long-term debt of governmental funds at face value in the General Long-
Term Debt Account Group. Certain other governmental fund obligations not expected to be
fmanced with current available fmancial resources are also reported in the General Long-Term Debt
Account Group.
Encumbrances
Encumbrance accounting, under which purchase orders, contracts and other commitments
for the expenditure of funds are recorded in order to reserve that portion of the applicable
appropriation, is employed in the governmental funds.
Encumbrances are recorded at the time a purchase order or other commitment is entered into.
Encumbrances outstanding at year end, if any, represent the estimated amount of expenditures to
result if unperformed purchase orders and other commitments at year end are completed.
Appropriations lapse at year end; however, the City generally intends to honor purchase orders and
other commitments in process. As a result, encumbrances outstanding at year end are reported as
reservations of fund balance since they do not constitute expenditures or liabilities of the current
period.
Reserves and Desie:nations
Reservations of fund balance/retained earnings represent amounts that are not available for
appropriation or are legally segregated for a specific future use. The description of each reserve
indicates the purpose for which each was intended.
Designations of fund balance indicate that a portion of fund equity has been segregated based
on tentative plans of the City. Such plans or intent are subject to change.
Unreserved undesignated fund balance is the portion of fund equity available for any lawful
use.
Budgets and Budgetary Accounting
An annual appropriated budget is adopted for all governmental funds with the exception of
the Federal Forfeiture Fund and Law Enforcement Trust Fund (Special Revenue Funds). The
budget allocations among the various organizational units are included in the Combined Statement
of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual.
The City follows these procedures in establishing the budgetary data reflected in the general
purpose financial statements.
a. The City Manager submits to the Commission a proposed operating
and capital budget for the ensuing fiscal year. The budget includes
proposed expenditures and the means of fmancing them.
b. Public hearings are conducted to obtain taxpayer comments.
c. Prior to October I, the budget is legally enacted through passage of an
ordinance.
13
CITY OF AVENTURA, FLORIDA
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
September 30, 2000
NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES (continued)
d. Formal budgetary integration is employed as a management control
device during the year for the governmental funds described above.
e. The City Commission, by ordinance, may make supplemental
appropriations for the year up to the amount of revenues in excess of
those estimated. Budgeted amounts are as originally adopted or as
amended. The City Commission made several supplementary
budgetary appropriations throughout the year including approximately
$ 3.6 million in the General Fund, $ 30,000 in the Special Revenue
Funds and approximately $ 5.6 million in the Capital Project Fund.
The supplemental appropriations in all funds were primarily capital
outlay related expenditures that were not completed in the prior year.
f. Budgets for the governmental funds are adopted on a basis consistent
with generally accepted accounting principles (GAAP).
g. The City Manager is authorized to transfer part or all of an
unencumbered appropriation balance within departments within a fund;
however, any revisions that alter the total appropriations of any
department or fund must be approved by the City Commission. The
classification detail at which expenditures may not legally exceed
appropriations is at the department level.
h. Unencumbered appropriations lapse at fiscal year end. Unencumbered
amounts are reappropriated in the following year's budget for capital
accounts only.
i. Expenditures did not exceed appropriations in any of the governmental
funds.
Bud~et -GAAP Reconciliation
The following schedule reconciles the Special Revenue Funds fund balances in the Combined
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual to the
Special Revenue Fund balance in the Combined Statement of Revenues, Expenditures and Changes
in Fund Balances:
Fund balance on page 6
(budgetary basis) $ 1,022,524
Nonbudgeted Special Revenue Funds
(Federal ForfeIture Fund and Law
Enforcement Trust Fund) 679.106
Fund balance on page 5 (GAAP) $ 1.701.630
Interfund Receivables and Payables
Transactions between funds that are representative of lending/borrowing arrangements
outstanding at fiscal year end are reported as "Due from/to other funds. "
14
CITY OF A VENTURA, FLORIDA
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
September 30, 2000
NOTE I - SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES (continued)
Memorandum Only - Total Columns
Total columns on the general purpose financial statements are captioned as "memorandum
onlt because they do not represent consolidated financial information and are presented only to
facilitate [mancial analysis. The columns do not present information that reflects financial positIOn,
results of operations or cash flows in accordance with generally accepted accounting principles.
Interfund eliminations have not been made in the aggregation of this data.
NOTE 2 - PROPERTY TAXES
Property taxes are assessed as of January I each year and are first billed (levied) and due
the following November 1.
Under Florida law, the assessment of all properties and the collection of all county,
municipal, school board and special district property taxes are consolidated in the offices of the
County Property Appraiser and County Tax Collector. The laws for the State regulating tax
assessments are also desi~ned to assure a consistent property valuation method statewide. State
statues permit municipalities to levy' property taxes at a rate of up to 10 mills ($ 10 per $ 1,000 of
assessed taxable valuation). The millage rate assessed by the City for the year ended September 30,
2000 was 2.2270 mills.
The tax levy of the City is established by the City Commission prior to October I of each
year, and the County Property Appraiser incorporates the millage into the total tax levy, which
mcludes Miami-Dade County, Miami-Dade County School Board and other special taxing districts.
All property is reassessed according to its fair market value as of January I each year. Each
assessment roll is submitted to the Executive Director of the State Department of Revenue for
review to determine if the rolls meet all of the appropriate requirements of State Statutes.
All real and tangible personal property taxes are due and payable on November I each year
or as soon as practicable thereafter as the assessment roll is certified by the County Property
Appraiser. Miami-Dade County mails to each property owner on the assessment roll a notice of the
taxes due and Miami-Dade County also collects the taxes for the City. Taxes may be paid upon
receipt of such notice from Miami-Dade County, with discounts at the rate of four percent (4%) if
paid in the month of November, three percent (3%) if paid in the month of December, two percent
(2 %) if paid in the month of January and one percent (I %) if paid in the month of February. Taxes
paid during the month of March are without discount, and all unpaid taxes on real and tangible
personal property become delinquent and liens are placed on Apri!l of the year following the year
m which the taxes were assessed. Procedures for the collection of delinquent taxes by Miami-Dade
County are provided for in the laws of Florida. There were no material delinquent property taxes
at September 30, 2000.
NOTE 3 - DEPOSITS AND INVES1MENTS
In addition to insurance provided by the Federal Depository Insurance Corporation, all
deposits are held in banking institutions approved by the State Treasurer of the State of Florida to
hold public funds. Under Florida Statutes Chapter 280, Florida Security for Public Deposits Act,
the State Treasurer requires all Florida qualified public depositories to deposit with the Treasurer
or another banking institution eligible collateral. In the event of a failure of a qualified public
depository, the remaining public depositories would be responsible for covering any resulting losses.
Accordin~ly, all amounts reported as cash and cash equivalents are deemed as insured or
collateralIzed and are, therefore, not subject to classificatIOn by credit risk category under the
provisions of GASB Statement No.3. Deposits at September 30,2000 were $ 11,940,536.
15
CITY OF A VENTURA, FLORIDA
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
September 30, 2000
NOTE 3 - DEPOSITS AND INVESTMENTS (continued)
For GASB Statement No.3 reporting, the City's investments are summarized as follows:
Carrying Fair
Amount Value
Investments not subject
to categorization:
State Board of Administration
Investment Pool
$ 3.964.967 $ 3.964.967
All investments are investments in the State Investment Pool (a 2a7-like pool) administered
by the State Board of Administration and are stated at amortized cost which approximates fair value.
A reconciliation of cash and cash equivalents as shown on the combined balance sheet
follows:
State Board of Administration
Investment Pool $ 3,964,967
Restricted cash 6,388,070
Cash on hand 7.975.569
Total $ 18.328.606
Cash and cash equivalents $ 11,940,536
Restricted cash 6.388.070
$ 18.328.606
NOTE 4 - DUE TO/FROM OTHER FUNDS
Fund Receivables Payables
General Fund $ 724,161 $ 897
Capital Projects Fund 724,161
Special Revenue, Police
Education Fund 407
Special Revenue, Street
Maintenance Fund 490
$ 725.058 $ 725.058
16
CITY OF A VENTURA, FLORIDA
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
September 30, 2000
NOTE 5 - FIXED ASSETS
Changes in general fIxed assets during the year were as follows:
Balance Balance
October I, September 30,
1999 Additions Deletions 2000
Land $ 9,434,811 $ 4,820 $ $ 9,439,631
Equipment 3,364,116 506,109 3,870,224
Improvements 2,286,386 3,143,909 5,430,295
Construction in
progress 2.665.246 8.195.947 10.861.193
Total $17.750.559 $11.850.784 $ $ 29.601.343
Depreciation is not required and has not been provided on general fIxed assets.
The following is a summary of proprietary fund type fIxed assets at September 30, 2000:
Capital improvements
Less accumulated depreciation
$ 2,567,344
124.788
$ 2.442.556
Depreciation expense amounted to $ 79,319 for the fiscal year ended September 30, 2000.
NOTE 6 - GENERAL LONG-TERM DEBT
Summary of General Long-Term Debt
Long-term debt at September 30, 2000 was comprised of the following:
1999 Revenue bonds issued from the Florida Municipal
Loan Council, Inc. Principal is due annually over thirty
years at various amounts, commencing April I, 2000
through April I, 2029. The Bonds bear interest at
variable rates (3.50% - 5.125%),3.50% as of September
30, 2000 and are payable semi-annually on October I and
April I of each year.
$ 20,645,000
Accrued vacation and sick leave (compensated absences)
282.505
$ 20.927.505
17
CITY OF AVENTURA, FLORIDA
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
September 30, 2000
NOTE 6 - GENERAL LONG-TERM DEBT (continued)
Changes in general long-term debt during the year are as follows:
Balance Balance
October 1, September 30,
1999 Additions Reductions 2000
Revenue bonds payable $ 21,000,000 $ $ 355,000 $ 20,645,000
Accrued vacation and
sick leave 189.179 124.715 31.389 282.505
Total $ 21.189.179 $ 124.715 $ 386.389 $ 20.927.505
Summary of Future Debt Service Requirements
The annual debt service requirements to maturity for all long-term debt are as follows:
Fiscal Year
Ending
September 30 Principal Interest Total
2001 $ 370,000 $ 976,730 $ 1,346,730
2002 380,000 963,780 1,343,780
2003 395,000 950,100 1,345,100
2004 410,000 935,683 1,345,683
2005 425,000 920,513 1,345,513
Thereafter 18.665.000 13.606.343 32.271.343
$ 20.645.000 $ 18.353.149 $ 38.998.149
The revenue bonds above are secured by a pledge of all non ad valorem tax revenues in the
governmental funds.
NOTE 7 - PRIOR PERIOD ADJUSTMENT
The City incorrectly capitalized bond issuance costs in the Capital Projects Fund for the year
ended September 30, 1999. Bond issuance costs for governmental funds are expended as an "Other
fmancing uses" in the statement of revenues, expenditures and changes in fund balance. The
following is a reconciliation:
Beginning fund balance, October I, 1999,
as originally reported $ 11,916,721
Reduction for bond issuance costs
incorrectly capitalized (525.000)
Beginning fund balance, October I, 1999,
as restated $ 11.391.721
18
CITY OF AVENTURA, FLORIDA
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
September 30, 2000
NOTE 8 - COMMITMENTS AND CONTINGENCIES
Litigation
Various claims and lawsuits, which arose in the normal course of operations, are pending
against the City. It is management's opinion, based on the advice of the City Attorney, that the
outcome of these actions will not have a material adverse effect on the fmancial statements of the
City. Management also believes that the litigation against the City will be covered by insurance.
Franchise Fees
On June 17, 1998, the City entered into an interlocal agreement with Miami-Dade County
(the County). Under this agreement, 50% of the franchise fees collected from Florida Power &
Light Co. by the County on July I, 1998, would be remitted to the City; Commencing on July I,
1999, and every July 1st thereafter, the County will remit all fees collected within the City's
boundaries. This section of the agreement will be in effect as long as the Ordinance establishing
the collection of these fees is in place. In accordance with the agreement, the County remitted
approximately $ 1,806,000 to the City for the fiscal year ended September 30, 2000.
Storm water Fees
On March 31, 1998, the City entered into a second interlocal agreement with the County.
Under this agreement, the County will administer, bill and collect stormwater utility charges from
residents within the City's boundaries. The County will remit all fees collected, less the County's
compensation for billing and collection of these charges. The agreement covers five years and may
be extended at that time by mutual consent of the County and the City. In accordance with the
agreement, the County remitted approximately $ 823,300 to the City for the fiscal year ended
September 30, 2000.
Contingent Liabilities
Amounts received or receivable from grant agencies are subject to audit and adjustment by
grantor agencies. While no matters of noncompliance were disclosed by the audit, grantor agencies
may subject grant programs to additional compliance tests, which may result in disallowed costs.
In the opinion of management, future disallowances of current grant expenditures, if any, would not
have a material adverse effect on the City's financial condition.
Employment Agreement
Effective April 19 , 1996, the City entered into an employment contract with its City Manager
that provides for an annual salary, adjusted for cost-of-living increases and certain benefits. This
agreement is effective for an indefinite term subject to termination of the City Manager by the City
Commission in accordance with Article III, Section 3.08 of the City Charter. The City Manager
must provide two months advance written notice of voluntary resignation.
Other Agreements
In September, 1996, the City entered into a nonexclusive agreement with an engineering
consulting firm (Consultants) to provide building inspections and plan review services beginning
November I, 1996. Pursuant to the terms of the agreement, the City agreed to pay the Consultants
70 % of the gross building fees on a monthly basis. The agreement has since been extended until
July, 2001.
19
CITY OF A VENTURA, FLORIDA
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
September 30, 2000
NOTE 8 - COMMITMENTS AND CONTINGENCIES (continued)
The City is a party to several construction contracts for the new government center and
various other City infrastructure improvements. The amount remaining on these uncompleted
contracts at September 30, 2000 was approximately $ 6,100,000.
Lease Commitments
On May 28, 1996, the City entered into a noncancelable operating lease for office space.
The annual base rent is $ 226,348 adjusted for common area maintenance fees. The original lease
was for 42 months and contained an option to extend the term for three successive one year terms.
The lease has been extended, on a month-to-month basis, and expires on March 31, 2001 (Note II).
On November 26, 1996, the City entered into a noncancelable operating lease for its police
headquarters. The annual base rent is $ 124,809. The original lease was for 27 months. This lease
was extended, on a month-to-month basis, and expires on March 31, 2001 (Note 11).
The City is the lessee in several other leases including those for office equipment, police
cars, and public safety equipment. These leases have various terms with expiration dates through
fiscal year 2003.
The future minimum lease payments under the City's various lease agreements are as
follows:
Fiscal Year
Ending
September 30
2001
2002
2003
$
225,600
19,500
900
$ 246.000
Lease expense for the fiscal year ended September 30, 2000 was approximately $ 413,300.
NOTE 9 - RISK MANAGEMENT
The City is exposed to various risks of loss related to torts, thefts of, damage to and
destruction of assets, errors and omissions and natural disasters for which the City carries
commercial insurance. The amount of settlements did not exceed insurance coverage for each of
past four years. In addition, there were no reductions in insurance coverage from those in the prior
year.
20
CITY OF AVENTURA, FLORIDA
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
September 30, 2000
NOTE 10 - DEFINED CONTRIBUTION PENSION PLANS
Plan Description
The City of A ventura is a single employer that contributes to three defmed contribution
pension plans based on employee classification created in accordance with Internal Revenue Code
Section 401(a). The plans currently cover all full-time employees of the City. Under these plans,
the City contributes between 12-18% depending on the employee classification. City contributions
for the City Manager, Department Directors and Assistant Department Directors vest in the year
they are contributed. City contributions to general employees vest beginning after one year of
service through year five in 20 % increments. Participants are not permitted to make contributions
during the year. The City made plan contributions of approximately $ 564,400 during the fiscal
year. Plan provisions and contribution requirements may be amended by the City Commission.
The Plan's assets are administered by ICMA Retirement Corp. The City does not exercise
any control or fiduciary responsibility over the plans assets.
The City provides no post-retirement benefits to employees.
NOTE II - SUBSEQUENT EVENTS
Subsequent to year end, the City settled an outstanding lawsuit. The settlement required the
City to purchase a tract of land for $ 650,000. As part of the settlement agreement, the City cannot
dispose of the land until June, 2002. At this time, management believes the property is valued at
approximately the same amount as the purchase price.
On October 3,2000, the City Commission authorized the issuance ofrevenue bonds, secured
by a pledge of all non ad valorem tax revenues in the governmental funds, to fmance the acquisition
of certain real property for parks and recreation pmposes and the construction of a community
recreation center. These bonds were issued subsequent to year end in the aggregate amount of
$ 6,555,000.
The City plans to occupy its newly constructed governmental center in April, 2001.
21
..
..
..
..
..
-
COMBINING & INDIVIDUAL
FUND STATEMENTS
..
c
:z
c
u
)l
"
i!i
"
:z
u
GENERAL FUND
THE GENERAL FUND IS THE CITY'S PRIMARY
OPERATING FUND. IT ACCOUNTS FOR ALL
FINANCIAL RESOURCES EXCEPT THOSE
REQUIRED TO BE ACCOUNTED FOR
IN ANOTHER FUND.
CITY OF A VENTURA, FLORIDA
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES - BUDGET AND ACTUAL
For the Year Ended September 30, 2000
Variance
Favorable
Bud~et Actual (Unfavorable)
Revenues:
Taxes:
Ad valorem taxes
Current $ 7,153,000 $ 7,114,603 $ (38,397)
Delinquent 7,000 26,052 19,052
Utility taxes:
Electric 2,700,000 2,700,755 755
Telecommunication 912,000 1,131,193 219,193
Water 412,000 474,704 62,704
Gas 72,000 39,523 (32,477)
Franchise fees:
Electric 1,640,000 1,805,779 165,779
Telecommunication 75,000 97,385 22,385
Gas 30,000 39,476 9,476
Sanitation 170,000 213,176 43,176
Cable television 50,000 68,670 18,670
Towing 12.000 6.000 (6.000)
Total taxes 13.233.000 13.717.316 484.316
Intergovernmental:
Federal grants 377,655 510,515 132,860
State grants 532,880 366,880 (166,000)
Cigarette tax 20,000 17,044 (2,956)
Alcoholic beverage license 10,000 11,567 1,567
State revenue sharing 175,000 202,160 27,160
Half cent sales tax 915,000 1,205,386 290,386
County occupational licenses 20.000 23.533 3.533
Total intergovernmental 2.050.535 2.337.085 286.550
Licenses and permits:
City occupational licenses 618,000 623,185 5,185
Building permits 1,216,852 1,249,202 32,350
Engineering 15.000 14.390 (610)
Total licenses and permits 1.849.852 1.886.777 36.925
Charges for services:
Development review fees 80,000 82,510 2,510
Recreation/cultural events 54,000 51,748 (2,252)
Police services 563,400 657,741 94,341
Other 5.000 5.775 775
Total charges for services 702.400 797.774 95.374
(continued)
22
CITY OF AVENTURA, FLORIDA
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES - BUDGET AND ACTUAL
(continued)
For the Year Ended September 30, 2000
Total fmes and forfeitures
Variance
Favorable
Bude:et Actual (Unfavorable)
115,000 154,638 39,638
5.000 13.967 8.967
120.000 168.605 48.605
367,000 506,405 139,405
186,430 242,915 56,485
25.000 153.959 128.959
578.430 903.279 324.849
18.534.217 19.810.836 1.276.619
Fines and forfeitures:
County court fees
Code violation fines
Other:
Interest
Developer contributions
Miscellaneous
Total other
Total revenues
Expenditures:
Current:
General government:
City commission:
Personnel services
pperating
City manager:
Personnel services
pperating
Capital outlay
Finance support services:
Personnel services
pperating
Capital outlay
Legal:
pperating
City clerk:
Personnel services
pperating
Capital outlay
Total general government
28,171 28,062 109
46,600 40,127 6,473
377,435 377,313 122
100,040 99,669 371
4,000 3,790 210
499,685 487,896 11 ,789
158,880 122,694 36,186
55,526 35,197 20,329
205,000 188,263 16,737
117,112 116,696 416
72,180 65,959 6,221
4.000 3.790 210
1.668.629 1.569 .456 99.173
Public safety:
Police:
Personnel services
pperating
Capital outlay
5,356,405
882,935
331,399
5,347,035
880,864
234,135
9,370
2,071
97,264
(continued)
23
CITY OF AVENTURA, FLORIDA
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES - BUDGET AND ACTUAL
(continued)
For the Year Ended September 30, 2000
Budget
Community development:
Personnel services
Operating
Capital outlay
Total public safety
523,976
1,056,580
30.000
8.181.295
Community services:
Personnel services
Operating
Capital outlay
455,114
2,267,120
5.478.510
8.200.744
Total community services
Nondepartmental :
Operating
Capital outlay
Total nondepartmental
598,999
5.576.708
6.175.707
24.226.375
Total expenditures
Excess (deficiency) of revenues
over expenditures
Other fmancing sources (uses):
Operating transfers in
Operating transfers out
Total other fmancing sources (uses)
(5.692.158)
7,050,603
(1.358.445)
5.692.158
Excess of revenues and other
financing sources over
expenditures and other
fmancing uses
$
24
Variance
Favorable
Actual (Unfavorable)
523,641 335
1,049,484 7,096
28.664 1.336
8.063.823 117.472
451,608 3,506
2,266,120 1,000
3.146.371 2.332.139
5.864.099 2.336.645
513,928 85,071
5 .576.708
513.928 5.661.779
16.011.306 8.215.069
3.799.530 9.491.688
1,151,096 (5,899,507)
(] .352.988) 5.457
(201.892) (5.894.050)
$ 3.597.638
$ 3.597.638
SPECIAL REVENUE FUNDS
Special revenue funds are used to account for revenues derived from specific sources
that are legally restricted to expenditures for particular purposes.
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.
Street Maintenance Fund - This fund is used for revenues and expenditures, which
by State Statute are designated for street maintenance and construction costs. All
expenditures are accounted for in the General Fund by designating specific
expenditure accounts in the Community Services Department and the Capital
Improvements Program. An operating transfer is made to the General Fund to cover
such expenditures.
Police Cavital Outlay ImDact Fee Fund - This fund is used 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.
Park Develooment Fund - This fund is used to account for revenues and expenditures
specifically earmarked for capital improvements to the City's park system. This
fund accounts for impact fees derived from new developments and restricted by
Ordinance for park capital improvement projects.
Federal Forfeiture Fund - This fund is used to account for proceeds obtained from
the sale of confiscated and unclaimed property turned over to the City through court
judgments. Proceeds are to be used solely for crime fighting purposes.
Law Enforcement Trust Fund - This fund is used to account for resources hy police
department confiscating and expenditures for law enforcement purposes.
CITY OF AVENTURA, FLORIDA
SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
September 30, 2000
Total assets
ASSETS
Police Street
Education Maintenance
Fund Fund
$ 14,712 $ 160,999
407 490
379 78.392
$ 15 .498 $ 239.881
Cash and cash equivalents
Due from other funds
Due from other governments
LIABILITIES AND EQUITY
Liabilities:
Accounts payable
Total liabilities
$
$
Fund balances:
Reserved for encumbrances
Unreserved:
Designated for subsequent years appropriations
Total liabilities and fund equity
15.498
15.498
15.498
239.881
239.881
239.881
Total fund balances
$
$
25
Police
Capital Law
Outlay Park Federal Enforcement
Impact Fee Development Forfeiture Trust
Fund Fund Fund Fund Total
$ 141,681 $ 638,924 $ 266,821 $ 430,313 $ 1,653,450
897
78.771
$ 141.681 $ 638.924 $ 266.821 $ 430.313 $ 1.733.118
$ 9.960 $ 3.500 $ $ 18.028 $ 31.488
9.960 3.500 18.028 31.488
8,729 8,729
122.992 635 .424 266.821 412.285 1.692.901
131. 721 635.424 266.821 412.285 1.701.630
$ 141.681 $ 638.924 $ 266.821 $ 430.313 $ 1.733.118
26
CITY OF A VENTURA, FLORIDA
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
For the Year Ended September 30, 2000
27
Police
Capital Law
Outlay Park Federal Enforcement
Impact Fee Development Forfeiture Trust
Fund Fund Fund Fund Total
$ $ $ $ $ 499,289
14,257 253,688 273,112
49,805 389,707 439,512
6.959 19.300 9.833 13.225 59.666
56.764 409.007 24.090 266.913 1.271.579
24,090
3,445
102.103
105.548
161,365
3,445
201.570
205.015
1,066,564
95.967
95.967
(39,203)
3.500
3.500
405,507
(402.500)
(39,203)
405,507
24,090
161,365
664,064
170.924
229.917
242.731
250.920
1.037.566
$
131.721 $
635.424 $
266.821 $
412.285 $ 1.701.630
28
CITY OF A VENTURA, FLORIDA
SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL
For the Year Ended September 30, 2000
Police Education Fund
Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Intergovernmental $ $ $
Fines and forfeitures 2,600 5,167 2,567
Impact fees
Interest 50 571 521
Total revenues 2.650 5.738 3.088
Expenditures:
Operating 4,146 4,146
Capital outlay
Total expenditures 4.146 4.146
Excess (deficiency) of
revenues over
expenditures (1,496) 5,738 7,234
Other financing sources (uses):
Operating transfers out
Appropriated fund balance 1.496 (] .496)
Total other fmancing sources (uses) (1.496) (1.496)
Excess of revenues and other
financing sources over
expenditures and other
fmancing uses 5,738 5,738
Fund balance at beginning
of year 9.760 9.760
Fund balance at end of year $ $ 15.498 $ 15 .498
29
Street Maintenance Fund
Variance
Favorable
Budget Actual (Unfavorable)
Police Caoital Outlay Impact Fee Fund
Variance
Favorable
Budget Actual (Unfavorable)
$ 359,500 $ 499,289 $ 139,789 $ $ $
60,000 49,805 (10,195)
3.000 9.778 6.778 6.959 6.959
362.500 509.067 146.567 60.000 56.764 (3 .236)
186.574
186.574
95.967
95.967
90.607
90.607
362,500 509,067 146,567 (126,574) (39,203) 87,371
(402,500) (402,500)
40.000 (40.000) 126.574 (126.574)
(362.500) (402.500) (40.000) 126.574 026.574)
106,567
106,567
(39,203)
(39,203)
133.314
133.314
170.924
170.924
$
$
239.881 $
239.881 $
$
131. 721 $
131.721
30
CITY OF A VENTURA, FLORIDA
SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL (ANNUALLY BUDGETED)
(continued)
For the Year Ended September 30, 2000
31
Totals
Budg:et
Variance
Favorable
Actual (Unfavorable)
$ 1,359,500 $ 499,289 $ (860,211)
2,600 5,167 2,567
85,000 439,512 354,512
3.050 36.608 33.558
1.450.150 980.576 (469.574)
4,146 4,146
1.211.574 99.467 1.112.107
1.215.720 99 .467 1.116.253
234,430
881.109 646,679
(402,500)
168.070
(234.430)
(402,500)
(168.070)
(402.500) (168.070)
478,609
478,609
543.915
543.915
$
$ 1.022.524 $ 1.022.524
32
GENERAL FIXED ASSETS
ACCOUNT GROUP
To account for fixed assets of the general government.
CITY OF AVENTURA, FLORIDA
SCHEDULE OF GENERAL FIXED ASSETS - BY SOURCE
September 30, 2000
General fIxed assets:
Land
Equipment
Improvements
Construction in progress
Total general fIxed assets
Investment in general fIxed assets:
General Fund
Special Revenue Funds
Capital Projects Fund
Total investment in general fIxed assets
33
$ 9,439,631
3,870,224
5,430,295
10.861.193
$ 29.601.343
$ 9,275,459
3,009,318
17.316.566
$ 29.601.343
CITY OF A VENTURA, FLORIDA
SCHEDULE OF GENERAL FIXED ASSETS -
BY FUNCTION AND ACTIVITY
September 30, 2000
General government:
City commission $
City manager
Finance support
services
City clerk
Total general
government
Public safety:
Police
Community
development
Total public safety
Community services
Nondepartmental
Total general
fIxed assets
allocated to
functions
Construction
Land Equioment Improvements in Prol!ress Total
$ 14,997 $ $ $ 14,997
60,813 60,813
531,810 531,810
35.296 35.296
642.916 642.916
2.417.890
7.021.741
2,909,135
118.411
3.027.546
2,909,135
118.411
3.027.546
199.762
5.430.295
8.047.947
17.882.934
10.861.193
$ 9.439.631 $ 3.870.224 $ 5.430.295 $ 10.861.193 $ 29.601.343
34
CITY OF A VENTURA, FLORIDA
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS -
BY FUNCTION AND ACTIVITY
For the Year Ended September 30, 2000
Balance Balance
October 1, September 30,
1999 Additions Deletions 2000
General government:
City commission $ 14,997 $ $ $ 14,997
City manager 57,023 3,790 60,813
Finance support services 496,613 35,197 531,810
City clerk 31.506 3.790 35.296
Total general
government 600.139 42.777 642.916
Public safety:
Police 2,476,930 432,205 2,909,134
Community development 89.747 28.664 118.411
Total public safety 2.566.677 460.869 3.027.545
Community services 4.898.076 3.149.871 8.047.947
Nondepartmental 9.685.667 8.197.267 17.882.934
Total general
fIxed assets
allocated to
functions $ 17.750.559 $ 11.850.784 $ $ 29.601.343
35
110I
110I
110I
-
-
STATISTICAL SECTION
CITY OF A VENTURA, FLORIDA
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION (1)
DATE OF INCORPORATION (NOVEMBER, 1995) TO DATE (2)
Fiscal General Public Community
Year Government Safety Services
1995/96 $ 332,840 $ 46,234 $ 176,794
1996/97 1,122,984 4,377,974 1,589,624
1997/98 1,449,408 6,535,920 1,468,806
1998/99 1,561,283 6,831,446 2,419,162
1999/00 1,526,679 7,804,469 2,717,728
NOTE: (I) Includes the General, Special Revenue, Debt Service and Capital Project Funds.
(2) The City was incorporated during fIscal year 1995/96.
36
TABLE 1
Non- Capital Debt
Departmental Outlay Service Total
$ 107,987 $ 323,387 $ $ 987,242
465,192 5,301,853 111,955 12,969,582
687,683 8,077,202 237,549 18,456,568
543,665 10,919,960 7,591,607 29,867,123
529,737 11,850,784 1,337,410 25,766,807
37
Fiscal
Year
1995/96
1996/97
1997/98
1998/99
1999/00
CITY OF A VENTURA, FLORIDA
GENERAL GOVERNMENTAL REVENUES BY SOURCE (1)
DATE OF INCORPORATION (NOVEMBER, 1995) TO DATE (2)
Licenses
Inter- and
Taxes Governmental Permits
$ 3,767,199 $ 208,193 $ 1,904
9,376,999 1,379,510 1,368,022
10,671,397 1,390,596 2,756,432
12,990,627 2,033,221 1,781,863
13,717,316 2,836,374 1,886,777
NOTE: (1) Includes the General, Special Revenue, Debt Service and Capital Project Funds.
(2) The City was incorporated during fIscal year 1995/96.
38
Charges
for Fines and
Services Forfeitures Interest Other Total
$ $ $ 15,263 $ 2,027 $ 3,994,586
187,558 42,771 315,253 491,529 13,161,642
512,141 667,824 515,759 869,239 17,383,388
918,108 531,499 586,067 2,080,201 20,921,586
797,774 441,717 1,059,418 836,386 21,575,762
39
TABLE 2
CITY OF A VENTURA, FLORIDA
PROPERTY TAX LEVIES AND COLLECTIONS
DATE OF INCORPORATION (NOVEMBER, 1995) TO DATE (3)
($ in 000' s)
(1)
Property Property Net
Fiscal Tax Tax Tax
Year Levy Discount Levy
1996/97 $ 5,802 $ 199 $ 5,603
1997/98 6,173 234 5,939
1998/99 6,894 239 6,655
1999/00 7,549 291 7,258
SOURCE: Miami-Dade County, Florida, Tax Collector
NOTES: (1)
(2)
(3)
Florida Law allows up to a 4 % discount for timely payment of property taxes.
Includes corrections, and penalties.
The City was incorporated during the 1995/96 fIscal. The fIrst year that the City was
authorized to levy ad valorem (property) taxes was the 1996/97 fIscal year.
40
Percentage of
(2) Total Tax
Current Delinquent Total Collections
Tax Tax Tax To Net
Collection Collection Collection Tax Levy
$ 5,561 $ 8 $ 5,569 99.39%
5,823 18 5,841 98.35%
6,572 23 6,595 99.10 %
7,115 26 7,141 98.39%
41
TABLE 3
CITY OF A VENTURA, FLORIDA
ASSESSED VALUE OF TAXABLE PROPERTY (1)
DATE OF INCORPORATION (NOVEMBER, 1995) TO DATE (2)
TABLE 4
Non-Exempt Non-Exempt Total
Fiscal Real Personal Taxable
Year Property Property Valuations
1996/97 $ 2,509,850,919 $ 95,280,080 $ 2,605,130,999
1997/98 2,664,701,818 107,083,192 2,771,785,010
1998/99 2,971,907,364 123,652,446 3,095,559,808
1999/00 3,238,050,389 142,847,663 3,380,898,052
SOURCE: Miami-Dade County, Florida, Tax Collector
NOTES: (1) Florida Law requires all property be assessed at current fair market value.
(2) The City was incorporated during the 1995/96 fIscal. The fIrst year that the City was
authorized to levy ad valorem (property) taxes was the 1996/97 fIscal year.
42
CITY OF A VENTURA, FLORIDA
PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS
(PER $ 1,000 OF TAXABLE VALUE)
DATE OF INCORPORATION (NOVEMBER, 1995) TO DATE (1)
Tax
Fiscal Roll
Year Year City School County
1996/97 1996 2.2270 10.3660 10.3270
1997/98 1997 2.2270 10.4620 9.9930
1998/99 1998 2.2270 10.1600 10.0580
1999/00 1999 2.2270 9.6440 9.6980
SOURCE: Miami-Dade County, Florida, Tax Collector
NOTE: (1) The City was incorporated during the 1995/96 fIscal. The fIrst year that the City was
authorized to levy ad valorem (property) taxes was the 1996/97 fIscal year.
43
TABLE 5
South
Florida Florida
Water Inland
Everglades Management Navigation
Proiect District District Total
0.1000 0.5720 0.0380 23.6300
0.1000 0.5970 0.0500 23.4290
0.1000 0.5970 0.0470 23.1890
0.1000 0.5970 0.0440 22.3100
44
CITY OF A VENTURA, FLORIDA
RATIO OF NET GENERAL BONDED DEBT TO ASSESSED VALUE AND NET
BONDED DEBT PER CAPITA
DATE OF INCORPORATION (NOVEMBER, 1995) TO DATE (3)
Fiscal
Year
1996/97
1997/98
1998/99
1999/00
Source: (1)
(2)
(3)
($ in 000' s)
(2)
Assessed Gross
(1) Taxable Bonded
Pooulation Value Debt
20,383 $ 2,605,131 $ 3,276
20,349 2,771,785 6,196
22,800 3,095,560 21,000
23,484 3,380,898 20,645
(4)
(4)
Population is as of April 1 of each year, per the University of Florida Bureau of
Economic & Business Research.
Includes all General Long-Term Debt.
The City was incorporated in November, 1995. Accurate estimates of population were
not available until April I, 1997. For the 1995/96 fIscal year, the City was not in
existence at the time that assessed taxable value was determined.
Population estimates for April 1, 2000 not available. Number shown is the April 1,
1999 estimate by the University of Florida plus 3 % estimated growth rate.
45
Ratio of
Net Bonded
Service Net Debt To Net Bonded
Monies Bonded Assessed Debt Per
Available Debt Value Capita
$ 189 $ 3,087 0.12% $ 151.45
208 5,988 0.21 % 294.27
351 20,649 0.67% 905.66
356 20,289 0.60% 863.95
46
TABLE 6
CITY OF AVENTURA, FLORIDA
COMPUTATION OF LEGAL DEBT MARGIN
GENERAL OBUGATION BONDS
September 30, 2000
TABLE 7
Assessed Valuation of Taxable Real and Personal Property
$3.380.898.052
Bonded Debt limit - 10% of above (Note 1)
Amount of Debt Applicable to Debt Limit:
Total Bonded Debt
Less Debt to be Repaid from Specilled Revenue Sources:
Covenant to Budget and Appropriate
Total Amount of Debt Applicable to Debt Limit
Legal Debt Margin (Note I)
$ 338,089,805
$ 20,645,000
20.645.000
-0-
$ 338.089.805
NOTE: (1) The City Charter allows revenue bonds to be issued when authorized by the City
Commission as long as fIve of the seven Commissioners members approve the debt. Ad
Valorem (general obligation bonds) must be approved by referendum of the electorate.
The Charter provides no limit on the amount of general obligation debt; however, the
adopted Capital Improvement Program provides that general obligation bonds shall not
exceed 10 % of the total assessed value of the City.
47
CITY OF A VENTURA, FLORIDA
COMPUTATION OF DIRECT AND OVERLAPPING DEBT
September 30, 2000
TABLE 8
($ in OOO's)
(I)
Percentage Amount
Applicable to Applicable to
Net Debt the City of the City of
Jurisdiction Outstanding Aventura A ventura
Miami-Dade Board of
County Commissioners $ 304,646 (2) 3.72% $ 11,333
Miami-Dade County
School Board 885,132 (3) 3.72% 32,927
City of A ventura 20,289 100.00% 20.289
Total $ 64.549
NOTES: (1)
(2)
(3)
Based on ratio of assessed taxable value.
Source: Miami-Dade County, Florida, Finance Department.
Source: School Board of Miami-Dade County, Finance Department.
48
CITY OF AVENTURA, FLORIDA TABLE 9
RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL BONDED DEBT
TO TOTAL GENERAL GOVERNMENTAL EXPENDITURES
DATE OF INCORPORATION (NOVEMBER, 1995) TO DATE (2)
Ratio of
Debt
(1) Service
Total to Total
General General
Fiscal Total Debt Governmental Governmental
Year Principal Interest Other Service Expenditures Exoenditures
1995/96 $ $ $ $ $ 987,242 0.0%
1996/97 111,955 111,955 12,969,582 0.86%
1997/98 237,549 237,549 18,456,568 1.29%
1998/99 6,900,000 691,607 7,591,607 29,867,123 25.42 %
(3) (3) (3)
1999/00 335,000 982,410 15,809 1,353,219 25,766,807 5.26%
NOTE: (I) Includes the General, Special Revenue, Capital Projects, and Debt Service Funds.
(2) The City was incorporated during the 1995/96 fIscal year.
(3) Includes $ 6,900,000 to refund the 1996 Line of Credit.
49
CITY OF A VENTURA, FLORIDA
ESTIMATED VALUE OF CONSTRUCTION
DATE OF INCORPORATION (NOVEMBER, 1995) TO DATE
($ in OOO's)
TABLE 10
Fiscal
Year
Estimated Value of Construction
Number Other
of New New than New Number of
Housing Housing Housing Permits
Units Units Units Total Issued
229 $ 55,756 $ 209,760 $ 265,516 1,719
798 140,775 129,438 270,213 4,506
365 109,823 57,229 167,052 4,194
440 49,545 27,387 76,942 4,915
1996/97
(1)
1997/98
1998/99
1999/00
NOTE: (1) The City began processing building permits for construction within its corporate limits
in November, 1996. Prior to that date, building permits were processed by Miami-Dade
County and information is not available for that period.
50
CITY OF A VENTURA, FLORIDA TABLE 11
PRINCIPAL TAXPAYERS
FISCAL YEAR 1999/00
($ in 000' s)
Percentage
of Total
Assessed Taxable
Company Name Type of Business Value Value
1. A ventura Mall Ventures Shopping Center $ 251,490 7.44%
2. Coscan of Florida Condominium Developer 63,287 1.87%
3. The Bay Club of Aventura Rental Apartment Complex 58,000 1.72%
4. The Prudential Insurance Co. Shopping Centers 57,842 1.71%
5. Turnberry Country Club Golf Course and Hotel 40,063 1.18%
6. Finvest LTD, Partnership Rental Apartment Complex 37,547 1.11%
7. Yacht Club of Aventura Condominium Developer 31,607 0.93%
8. Summit Properties Rental Apartment Complex 26,706 0.79%
9. 2600 Island Blvd Inc. Developer 25,437 0.75%
10. S.J. Fronary and C.
Grossman and John A.
Weitz, Trustees Shopping Center 23 .489 0.69%
Total $ 615 .468 18.20%
SOURCE: Tax Roll of Miami-Dade County, Florida
51
CITY OF AVENTURA, FLORIDA
DEMOGRAPHICS AND MISCELLANEOUS STATISTICS
September 30, 2000
TABLE 12
Date of Incorporation
November 7, 1995
Form of City Government
Commission- Manager
Area
3.5 Square Miles
Population per State Estimate *
Estimated Ethnic Distribution * *:
White (Non-Hispanic)
Hispanic
Estimated Age Distribution **:
Under 35
36-55
23,484
79.6%
13.7%
African American
Other
0.7%
6.0%
26.1 %
26.7%
55-65
65 - +
13.3%
33.9%
Estimated Average Household Size **:
One
Two
31.3%
44.3%
Three or more
24.4%
Estimates of Residence Types **:
Condo
Rental
67.4%
15.4%
Single Family
Other
9.5%
7.7%
1996
1997
1998
1999
2000
Full Time Employees
23
96
112
129
142
Public Facilities Located within
Corporate Limits:
Public Parks
Open Space Recreation (acres)
Public Libraries (Operated by
Miami-Dade Couoty)
o
o
I
5.5
I
5.5
1 I
21.0 *** 21.0
I
I
I
Fire Stations (Operated by
Miami-Dade County)
I
o
I
o
o
I
I
o
o
2
2
Public Tennis Center
1
Public Recreation Centers
o
o
o
Public Schools
o
o
o
o
Police Stations
o
o
1
o
o
3
1
3
Police Sub-stations
* State of Florida, Bureau of Economic & Business Research
The population for 4/1/00 was not available. The number above is the April 1, 1999 estimate by the University of Florida
plus 3 % estimated growth rate.
** Study Title Aventura Profile, prepared by Milan J. Dluhy, Ph.D, Director.
Institute of Government, Florida International University
*** In accordance with the City of Aventura's comprehensive plan
52
...
110I
110I
-
-
-
COMPLIANCE SECTION
OTHER REPORTS OF INDEPENDENT AUDITORS
Independent Auditors' Report on Compliance and on Internal Control over Financial Reporting
Based on an Audit of Financial Statements Performed in Accordance with Government Auditing
Standards
Independent Auditors' Report on Compliance with Requirements Applicable to each Major Program
and Internal Control Over Compliance in Accordance with OMB Circular A-133
Schedule of Expenditures of Federal Awards
Independent Auditors' Report to City Management
Schedule of Findings and Questions Costs
KEEFE, McCULLOUGH & CO., LLP
CERTIFIED PUBLIC ACCOUNTANTS
JOHN R. KEEFE, C.P.A.
JOHN E. McCULLOUGH, CPA (RETIRED)
THOMAS T. CARPENTER, CPA
PAUL B. SNEIDER, C.PA(RETIRED)
STEVEN H. WOODS, CPA
DAVID T. WILLIAMS, C.P.A.
JOSEPH D. LEO, C.P.A.
WILLIAM G. BENSON, C.PA
BRIAN D. PINNELL, C.P.A.
KENNETH G. SMITH, C.P.A.
LOUIS R. PROIETTO, C.P.A.
6550 NORTH FEDERAL HIGHWAY
SUITE 410
FORT LAUDERDALE, FLORIDA 3330S
(954) 771-0896
FAX: (954) 93S-9353
E-MAIL:kmc@kmccpa.com
CYNTHIA L. CALVERT, C.P.A.
CECILE C. NOVAK, CPA
CHARLES K. RUMPF, C.PA
GERALD J. PIFFATH, JR, C.PA
KALLIOPI VLAMIS, C.P.A
INDEPENDENT AUDITORS' REPORT ON COMPUANCE AND
ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED
ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor, City Commission and City Manager
City of Aventura, Florida
Aventura, Florida
We have audited the general purpose fmancial statements of the City of Aventura, Florida as
of and for the year ended September 30, 2000, and have issued our report thereon dated January
26, 2001. We conducted our audit in accordance with generally accepted auditing standards and
the standards applicable to fmancial audits contained in Government Auditing: Standards, issued by
the Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether the City of Aventura, Florida's general
purpose fInancial statements are free of material misstatement, we performed tests of its compliance
with certain provisions of laws, regulations, contracts and grants, noncompliance with which could
have a direct and material effect on the determination of general purpose fmancial statement
amounts. However, providing an opinion on compliance with those provisions was not an objective
of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed
no instances of noncompliance that are required to be reported under Government Auditing:
Standards.
Internal Control over Financial Reoortin~
In plarming and performing our audit, we considered the City of Aventura, Florida's internal
control over financial reporting in order to determine our auditing procedures for the pUIpose of
expressing our opinion on the general purpose fmancial statements and not to provide assurance on
the internal control over fmancial reporting. Our consideration of the internal control over fmancial
reporting would not necessarily disclose all matters in the internal control over fInancial reporting
that might be material weaknesses. A material weakness is a condition in which the design or
operation of one or more of the internal control components does not reduce to a relatively low
level the risk that misstatements in amounts that would be material in relation to the general
purpose fmancial statements being audited may occur and not be detected within a timely period
by employees in the normal course of performing their assigned functions. We noted no matters
involving the internal control over fmancial reporting and its operation that we consider to be
material weaknesses.
53
City of Aventura, Florida
This report is intended for the information of City management, Federal awarding agencies, the
Office of the Auditor General of the State of Florida and other grantor agencies. However, this
report is a matter of public record and its distribution is not limited.
'\~ ~..Q.~~'" Co. \\.\.~
KEEFE, McCULLOUGH & CO., LLP
Fort Lauderdale, Florida
January 26, 2001
54
KEEFE, McCULLOUGH & CO., LLP
CERTIFIED PUBLIC ACCOUNTANTS
CYNTHIA L. CALVERt, C.P,A.
CECILE C. NOVAK, CPA
CHARLES K. RUMPF, C.P.A.
GERALD J. PTFFATH, JR., C.PA
KALLIOPI VLAMIS, C.P.A.
6550 NORTH FEDERAL HIGHWAY
SUITE 410
FORT LAUDERDALE, FLORIDA 33308
(954) 771-0896
FAX: (954) 938-9353
E-MAIL: kmc@kmccpa.com
JOHN R. KEEFi':, C.P.A.
JOHN E. McCULLOUGH, C.P.A. (RETIRED)
THOMAS T. CARPENTER, C.P.A.
PAUL B. SNEIDER, C.P.A. (RETIRED)
STEVEN H. WOODS, C.PA
DAVID T. WILLIAMS, C.P.A.
JOSEPH D. LEO, C.P.A.
\VILLIAM G. BENSON, C.PA
BRIAN D. PINNELL, CPA
KENNETH G. SMITII, C.PA
LOUIS R. PROIETIO, C.P.A.
INDEPENDENT AUDITORS' REPORT ON COMPUANCE WIm REQUIREMENTS
APPUCABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER
COMPUANCE IN ACCORDANCE WITH OMB CIRCULAR A-l33
To the Honorable Mayor, City Commission and City Manager
City of Aventura, Florida
Aventura, Florida
Compliance
We have audited the compliance of the City of A ventura, Florida with the types of compliance
requirements described in the U. S. Office of Manal!ement and Budget COMB) Circular A-133
Compliance Sup.,plement that are applicable to its major Federal program for the year ended
September 30, 2000. The City of Aventura, Florida's major Federal program is identilled in the
summary of auditors' results section of the accompanying schedule of rmdings and questioned costs.
Compliance with the requirements of laws, regulations, contracts and grants applicable to its major
Federal program is the responsibility of the City of Aventura, Florida's management. Our
responsibility is to express an opinion on the City of Aventura, Florida's compliance based on our
audit.
We conducted our audit of compliance in accordance with generally accepted auditing standards;
the standards applicable to rmancial audits contained in Government Auditing Standards, issued by
the Comptroller General of the United States; and OMB Circular A-133, Audits of States. Local
Governments. and Non-ProfIt Organizations. Those standards and OMB Circular A-l33 require
that we plan and perform the audit to obtain reasonable assurance about whether noncompliance
with the types of compliance requirements referred to above that could have a direct and material
effect on a major Federal program occurred. An audit includes examining, on a test basis,
evidence about the City of Aventura, Florida's compliance with those requirements and performing
such other procedures as we considered necessary in the circumstances. We believe that our audit
provides a reasonable basis for our opinion. Our audit does not provide a legal determination on
the City of Aventura, Florida's compliance with those requirements.
In our opinion, the City of A ventura, Florida complied, in all material respects, with the
requirements referred to above that are applicable to its major Federal program for the year ended
September 30, 2000.
55
City of Aventura, Florida
Internal Control Over Compliance
The management of the City of A ventura, Florida is responsible for establishing and maintaining
effective internal control over compliance with requirements of laws, regulations, contracts and
grants applicable to Federal programs. In planning and performing our audit, we considered the
City of Aventura, Florida's internal control over compliance with requirements that could have a
direct and material effect on a major Federal program in order to determine our auditing procedures
for the purpose of expressing our opinion on compliance and to test and report on internal control
over compliance in accordance with OMB Circular A-133.
Our consideration of the internal control over compliance would not necessarily disclose all
matters in the internal control that might be material weaknesses. A material weakness is a
condition in which the design or operation of one or more of the internal control components does
not reduce to a relatively low level the risk that noncompliance with applicable requirements of
laws, regulations, contracts and grants that would be material in relation to a major Federal
program being audited may occur and not be detected within a timely period by employees in the
normal course of performing their assigned functions. We noted no matters involving the internal
control over compliance and its operation that we consider to be material weaknesses.
This report is intended for the information of City management, Federal awarding agencies, the
OffIce of the Auditor General of the State of Florida and other grantor agencies. However, this
report is a matter of public record and its distribution is not limited.
\\ ~ \ \'t-..L.~""'*:: <..0') U-~
KEEFE, McCULLOUGH & CO., LLP
Fort Lauderdale, Florida
January 26, 2001
56
~
~
~~~
o~ .
....l@g
~~Iil
.~ .n
~O~
;::>~fr
E-< ""
Z 13
p;:jH"O
>8&l
<C~~
~Po<"
O~>-
~"
><~-5
E-<o...
......~o
uS~
@
~
u
""
S~'i::
el ~ ;:l
0Il<( 0
8...5
Po< 0.....
...
"
.n
"@g
"z
13<(
~Q
~
u
..=
OIl
;:l
8~
..c:.~
"'1E-<
'"
'" S
"'",
~...
"'0
.9...
!:iPo<
~\:;
c:lB
_e
elel
"c:l
"0
"
~
'"
~
B
.~
"0
e
"
&1
...
"
.n
S
;:l
Z
~
~
~
e
o
U
" "'OIl
U "e
.~ U'c'
't:i 'S:.:::l
.. ;:l >>....".. ~
tf.)1-,....Ojool..t;:::
~ 4-< '= "" - el
O;:l 0Il1)lc:l
;:: 8.5 ~....
"., " " U > e
'-' e ";.::l'~ "
9t8~:5~
~~c..,. -
Po< fro13~ 0.
~Q8'i::0~
.1- t1l(J
",,~'C
@;:j00
~
o
o
-
o
00.
-
'"
o
o
o
o
V>
""
'"
00
ID
r-
N
~
00.
00.
00.
,.....,
o
-
r-
ID
-
'i::
"
e
"
~ "
~ !S.....~
"" !5.~
:::s "S~
~ -5~~~
5 ..c:frc~
e:> ~Q'=H
" 8"'s~
Jj , -5] e.u
- i>'13 - 0 S
ele",~U;:l
(1)(1)~4-l4-l~
13 ~Po< 0 0
~
N
N
'"
00
ID
N
N
'"
00
ID
,.....,
r-
,
N
o
,
'"
N
,
,.....,
,.....,
,
~
~
8
""
ID
00
N
~
~
:::s
U
00.
00.
00.
,.....,
""
""
V>
'"
00
o
,.....,
r-
ID
,.....,
B ~.,
.~ .~ ~
~C~c:l
4-l'C! rI) .......
0;::::3 0000_0
~ e ;:::0\''=0
'" .~" '" N
~ s.~ ...;:l .
"0-0"0-
tU~:::S.g'"
~'O 13 ~ ~r@
Q8'i::0;<~
.10""l Q}(J 0) ~
""~'C
'00
::;:J
'"
r-
'"
o
ID
00
""
""
00
ID
"
-g
o
,
's gj'
,;.s '(3
::E t'd;':::
"00
"='CPo<
~oc
8 'fi: '2
..= .;:l
~ >>e
"O'i::e
~ = 0
"'oU
~U
r- N
00 00
r- V>
00 r-
N
'"
'"
1 ~
'"
00.
00.
,
ID
N
ID
,
~
~
o
c:l
:>
~
U
c:l
ffi
""
~
r-
V>
o
-
r-
ID
-
'"
e
el
OIl
8
Po<
"@
"
13
~
';;l
~
~
KEEFE, McCULLOUGH & CO., LLP
CERTIFIED PUBLIC ACCOUNTANTS
CYNTffiA L. CALVERT, CPA
CECILE C. NOVAK, C.PA
CHARLES K. RUMPF, C.PA
GERALD J. PIFFATH, JR., C.P.A.
KALUOPI VLAMIS, C.P.A.
6550 NORTH FEDERAL HIGHWAY
SUITE 410
FORT LAUDERDALE. FLORIDA 33308
(954) 771-0896
FAX: (954) 938-9353
E-MAIL: kmc@kmccpa.com
JOHN R. KEEFE, C.P,A.
JOHN E. McCULLOUGH, CPA (RETIRED)
THOMAS T. CARPENTER, C.P.A.
PAUL B. SNEIDER, C.PA (RETIRED)
STEVEN H. WOODS, C.PA
DAVID T. WILLIAMS, C.P.A.
JOSEPH D. LEO, C.PA
WILLIAM G. BENSON, C.P.A.
BRIAN D. PINNELL, C.PA
KENNETH G. SMITH, C.P.A.
LOUIS R PROIETIO, C.P.A.
INDEPENDENT AUDITORS' REPORT TO CITY MANAGEMENT
To the Honorable Mayor, City Commission and City Manager
City of Aventura, Florida
Aventura, Florida
Dear Mayor, Members of the City Commission and City Manager:
This letter is written in connection with our audit of tbe general purpose fmancial statements
of tbe City of Aventura, Florida as of and for the year ended September 30, 2000. The purpose
of this letter is to communicate to you our comments and recommendations, and to comply with
the requirements of Chapter 10.550 Rules of the Auditor General.
The following statements relate to requirements of the Auditor General:
1. There were no inaccuracies, irregularities, shortages, defalcations and/or
violations of laws, rules, regulations or contractual provisions reported for the
preceding audit. Recommendations for the preceding year were addressed by the
City as stated in tbe previous year management letter responses.
2. The City is not and during tbe fIscal year was not in a state of fmancial
emergency as a consequence of conditions described in Section 218.503(1)
Florida Statutes.
3. The fmancial report filed with the Department of Banking and Finance pursuant
to Section 218.32(1)(a) for the year ended September 30, 2000 is in agreement
with the annual fmancial audit report.
4. We have no recommendations to improve tbe City's fmancial management,
accounting procedures or internal controls.
5. There were no violations of laws, rules, regulations or contractual provisions
discovered during our audit.
6. There were no illegal or improper expenditures discovered during our audit.
7. There were no other matters requiring correction discovered during our audit.
58
City of Aventura, Florida
8. The City of Aventura, Florida was incorporated pursuant to tbe constitution of
the State of Florida and the Home Rule Charter of Miami-Dade County. The
City has no component units.
9. The City was in compliance with Section 218.415, Florida Statutes, regarding
the investment of public funds.
10. In accordance with Section 10.558(2), Rules of the Auditor General, the delivery
date of the general purpose f'mancial statements for the year ended September 30,
2000 is March 30, 2001.
v\ ~\\'\\\'~~,,"~'J..o.)W
KEEFE, McCULLOUGH & CO., LLP
Fort Lauderdale, Florida
January 26, 2001
59
CITY OF A VENTURA, FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended September 30, 2000
A. SUMMARY OF AUDITORS' RESULTS
I. The auditors' report expresses an unqua1ifIed opinion on the general purpose fInancial
statements.
2. No reportable conditions relating to the audit of the general purpose fmancial
statements are reported in the Independent Auditors' Report on Compliance and on
Internal Control over Financial Reporting Based on an Audit of Financial Statements
Performed in Accordance with Government Auditinl! Standards.
3. No instances of noncompliance material to the fmancial statements of the City of
A ventura, Florida were disclosed during the audit.
4. No reportable conditions relating to the audit of the major Federal award program is
reported in the Independent Auditors' Report on Compliance with Requirements
Applicable to Each Major Program and Internal Control Over Compliance in
Accordance with OMB Circular A-l33.
5. The auditors' report on compliance for the major Federal award program for the City
of A ventura, Florida expresses an unqualifIed opinion.
6. No audit fIndings relative to the major Federal award program for the City of
A ventura, Florida are reported in Part C. of this schedule.
7. The program tested as a major program is as follows:
U.S. Department of Justice, OffIce of Community
Oriented Policing Services, COPS Universal Hiring
Supplement Grant, CFDA Number 16.710
8. The threshold for distinguishing Types A and B programs was $ 300,000.
9. The City of Aventura, Florida was not determined to be low-risk auditee.
B. FINDING - FINANCIAL STATEMENTS AUDIT
NONE.
C. FINDING AND QUESTIONED COST - FEDERAL AWARD PROGRAM AUDIT
NONE.
60
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
FROM:
City Commission
EMc M. 80m". c;~"
March 28, 2001 ~
TO:
DATE:
SUBJECT:
Charter School Action Plan
April 3, 2001 City Commission Meeting Agenda Item g -b
RECOMMENDATION
Based on the results of the Feasibility Study, it is recommended that the City
Commission approve a motion to adopt the following Action Plan for the proposed
Charter Elementary School Development.
1. Authorize City Manager to issue RFP for DesignlBuild and operate Charter
School.
2. Include PLC as part of Charter School system as an optional element.
3. Authorize City Manager to advise School Board of the City's direction to obtain
charter schools.
4. Review and develop financing plan with Financial Advisor.
5. Coordinate and develop exterior design in conjunction with
CommunitylRecreation Center.
6. Include Charter School capital costs in CIP document
If you have any questions, please feel free to contact me.
EMSlaca
CC0963-01
~
-j
RESOURCES PROPERTY MA~AGEMENT CORPORATION
PRoMENADE SHOPS
20335 Biscayhe'SOUlevard Suite L-19
North Miami Se~chrFlotida 33180
305-933-8443
January 24j 1989
Steve Kran'lbz
__ Goodyear
20307 Biscayne Soulevard
North Miami Beachj Florida 33180
REI Pylon Sign
Dear Mr. Krant21
** HAND DELIVERED **
I am in receipt tif your cotrespondence concerning your request
for pylon sign for GOodyear. I wish to advise you that your
request has been approved. the site location fOr the sign is the
grassy area next to the wail opposite Goodyear. The costj permits,
construction and maintenance of the sign will be your responsibility.
I have the plans for. the t:ltoposed sign, so have your sign
company contact me we so cart cOordinate the installation of your
pylon sign. <."
Should you have ~ny questions, please do not hesitate to contact
me at the above number. . .
Sincerely yours, j~ ;
k~
Property Manager
'I _;
GF/gtd
'{~-~"1j.iJ'.f' 'W'...
cc: W.R. Maclntyr~, III
i
I
,
;
~
I
1
1
I
,
I
i
.
Metropolitan Dade County, Florida
" Fire Department
Operations-Division 1
2270 N. E. 186 Street
Miami, Florida 33180
(305) 932-6820
I" ,
,..1L'Vvl ij
August 11, 2000
Mr. John D. McPherson, President
Florida East Coast Railway Company
1 Malaga Street
St. Augustine, FL 32084
4
Re: Railroad Crossing at Biscayne Boulevard and A ventura Boulevard, N.E. 199 Street,
A ventura, F10rida
Dear Mr. McPherson:
We are in agreement with the City of A ventura, and the surrounding ci~es that the
railroad crossing at N.E 199th Street becomes permanent for vehicle and emergency
response. This crossing provides direct access from our fire rescue station located at
2900 Aventura Boulevard into the Ojus, Highland Oaks, and North Miami Beach
communities.
Since this crossing was open several months ago, our response time'has been reduced by
one and a half minutes into tbis community. A re-closurewiIJ increase time to medical
and fire emergencies, and limit access to these areas to one way in.
".,.;.."
We further support the crossing to become permanent for the following reasons:
Emergencv ReSPonse
1) Reduce response time to the Ojus, Highland Oak, and North Miami Beach area.
2) Provide another route to tbe various area. '
3) Will aid in allowing back-up units from other stations access to the Aventura
community.
Hurricane Evacuation Benefits
1) Provides an additional emergency evacuation route for the cities of Aventura,
Sunny Isles Beach, and Golden Beach tbat have a combined population of 40,000.
2) Provides two more westbound lanes across the FEC railroad. This represents
approximately a 33 percent increase in the westbound traffic flow capacity.
Always Ready, Proud to Serve
Mr. John D. McPherson, President
Page 2
August 11, 2000
Area Transportation Network Benefits
1) The permanent opening of the railroad crossing would provide for expedited
traffic movement and maintain altemate traffIc rou\~s;
2) Provides relief on N.E. 203rd Street between Dixie IDghway and N.E. 26th
Avenue;
3) Congestion is reduced at Biscayne Boulevard and Miami Gardens Drive (186th
Street) and at Dixie Highway and Miami Gardens Drive;
4) No area intersection is degraded as a result of tbe proposed 199th Street railroad
crossing, below an acceptable level of service standard;
5) Railroad activity is the same at 199th Street as it is-at 203rd Street. This new
. railroad crossing will not alter the activity already occurring;
6) The railroad crossing enhances the operating characteristics of the transportation
network located in the vicinity of Biscayne Boulevard and N.E. 203rd Street;
Development and Revitalization of the Area Around N.E. 199th Stree\
1) There is a plan for future commercial and residential development throughout the
Ojus area, which is located directly west of the F.E.C. railroad tracks. The
opening of the N.E. 199th railroad crossing will be crucial t? the revitalization of
tbe area and contribute to the success of future businesses loc.ated tbere;
2) Ojus is one of the older, settled communities in Miami-Dade County and has a
colorful history. Therefore, it is anticipated that a completed "Florida Main
Street" will grow out of this development initiative. Florida Main Street is a
program administered by tbe Florida Department of State, Division of Historical
Resources;
3) Currently, the main arteries serving the Ojus area are Miami Gardens Drive (N.E.
I 86th Street) and Ives Dairy Road (N.E. 203rd Street). The LOS (Level of Service,
means of measuring the traffic conditions on a roadway) is atLevels F and D.
Opening N.E. 199th Street would not only improve tbe LOS and help entry into
the Ojus area, but give businesses the opportunity to flourish;'
4) The railroad crossing assists in tbe enhancement and development of the area.
For example, there is a planned urban edge along West Dixie Highway to improve
the surrounding areas, and tbe axis of A ventura Boulevard will be used to
connect, through means of a pedestrian walkway, West Dixie Highway and N.E.
26tb Avenue.
I hope that given the preceding information that you will support the railroad crossing at
N.E. 199 Street to become a permanent station. Based on all the variables involved, I
believe it is a win-win situation.
Mr. John D. McPherson, President
Page 3
August 11,2000
If I can provide you with any additional information, please db not hesitate to contact me.
Thank you for your time and attention to this matter.
Sincerely,
~&fl:.'f
Operations-North Division 1
'j
!
ALHlpw
cc: Chief R. D. Paulison
Chief C. J. Castillo
"
04/03/2001
1~: 5'';:
3'.35-478-55::' 8
FDOT DIRECTORS OFFIC
PAGE 02
!-k/'v1C /;
!
,
Florida Department of Transportation
n:ll llUSJJ
GOVERNOR
moMAS F.llAllRY,JR.
SECRETARY
Distfict Six
IOooN.W.l1llb Avenue, Room 6207-E
Miami, Florida 33172
(305) 470-5466
April 3. 2001
Mr. George Berlin
Turnberry Associates
19501 Biscayne Boulevard
Suite 400
A ventura, Florida 33180
,
RE: NE 1991b Street Railroad Crossing
Dear Mr. Berlin;
-
I understand that the safety of the subject crossing continues to be a Concern of the City of Aventu.ra.
While we are still awaiting the finallraffic analysis. reports and plans from the Consultant, I will repeat
again what I have stated many times.
"The Department will not pennit a crossing that upon review is unsafe". If the City's Engineers have
concerns regarding the initial permitti\lg of this crossing, we would be happy to review them prior to the
actual Crossing Permitting Process.
Should a safety or operational probleIl1 develop after the ope\ling of the crossing. the Department will take
action to address the issue. Should the City's Engineer recommend modifications or closure, we would
certainly review said recommendations aod take them into consideration.
I hope this clarifies the Depanment's position. If! can be of further service, please advise.
7e~
/[;I:t.
Director of Operations
GP/ea
Cc: Eric Soroka. City of A veotura
www.dot.stete.tl.us
. A~UiD PAPliR
~. ./<
~ofi~
City of Aventura City Commission Meeting Date
Agenda Item No. S
Jhlof
Date of Visit, Investigation or Receipt of Expert Opinion
'Iit/
,
Nature of Contact (check as applicable)
It Site Visit
D Investigation
D Expert Opinion
Substance of Contact:
<; ?Hf "jltt:; IT
Identity of Person Participating in Contact:
Respectfully,
Commissioner or Board Member:
Name: Jeffrev M. Perlow
Filed this .3
day of
7iJatfiiP /.
~- I i
, '2:tJ/ . //.' '\ I 'UD:?/ f .
/ \t' -'.';
i' 1 ,r " ", ,,'/' /
,,-If i [;\I/-II ...._yJ LL/CC~
Teresa M. Soroka, Cl\AC,/City Clerk
. 'I
"'~
MIAMI DAILY BUSINESS REVIEW
Published Daily except Saturday, Sunday and
Legal Holidays
Miami, Miami-Dade County, Florida.
STATE OF FLORIDA
COUNTY OF MIAMI-DADE:
Before the undersigned authority personally appeared
Sookie Williams, who on oath says that she Is the Vice
President of Legal Advertising of the Miami Dally Business
Review flkla Miami Review, a dally (except Saturday, Sunday
and Legal Holidays) newspaper, published at Miami in MiamI-
Dade County, Florida; that the attached copy of advertise-
ment, being a Legal Advertisement of Notice in the matter of
CITY OF AVENTURA
PUBLIC HEARING - APRIL
APPLICANT NAME/NUMBER:
3, 2001
11-SV-00
In the ... . ..... . ..:x:x:xXX.. ............. ....... Court,
was published in said newspaper in the issues of
Mar 22, 2001
Affiant further says that the said Miami Dally Business
Review Is a newspaper published at Miami In said Mlaml-
Dade County, Florida, and that the said newspaper has
heretofore been continuously published in said Miami-Dade
County, Florida, each day (except Saturday, Sunday and
Legal Holidays) and has been entered as second class mall
matter at the post office In Miami In said Miami-Dade
County, Florida, for a period of one year next preceding the
first publication of the attached copy of advertisement; and
affiant fu e says that she has neither paid nor promised
any per n, irm or corporation any discount, rebate, com-
mlsslo or fund for the purpose of securing this advertise-
ment f r bllcati In the said news r.
(SEAL)
Sookle WII
.j!:I';l\~~all knoNAAlAlbMESA
i*! :*E M~ COMMISSION # CC 885640
~~"""o~~! EXPIRES: March 4. 2004
dir.,f';I.~\ Bonded Th~ Notary Pubfic Underwrrtf!ll'!
.. ~!:r .
'T~sday, April 3';'2001 .
6:00 p.m.
-.-.,.-~
Applicant ~~mber: l1-SV-00
APp;lcant R$cfest:'. The applicant is requesting the lollowing:
1. Sign V . iafWeto aUow the existing pole sign, With proPosed modi-
fi~tkl, ~a\~~ SQuti'least comer of the property Wfth an area of ,.
336 sq re feet, where pole signs are pro/:libitedJW Code; and
2. Sign VrianciHoallow the existing second wall sign on the north
elevat nwlttlan area of 44 square feet, where :!Osqu~re feet is
permit e<H)y"Csde for a second wall sign at 50% of tI'1e primary
sign.f rathro.!Jg~location; and
<.
3. SignV. naOde'taallow the existing third wall sign on ~ south ele-
vation with ari'lireaof 40 square feet, Where two wall. signs are
permit fOlt~liOugh location; and .
,- . _.~,:..^. :', -,'-1..
4. Sign.. a(i'~c;e,'~'Permit a new fO!Jrth wall sign on 1he north eleva-
tion WI h an 8fe1 of 60 square feet, where twowaU signs are per-
mltt~~ lprllJ~~~liOn.
,,~' ,,:;,>,. ~ ;. .,\" "- .
Location of .c;:t..,;, ..
Property:' Aventura Tire &'Auto Service Center Inc., Prome:
. nlldeShops, 2O~07 BiscayneeotJIeV&!d.
:TrHt:S' A, B a.nd;6 of the Plat Of TI'1ePrornenade
Shops, accordinG' the the plaUNneof rec9rded in
;..'PtAt. ao~ 1 :l3.Page 39. PubllcAec0<<f8 of ~iami.
,Q_Qe County, Flo~da. ., :,.
I\Pprbltlt'tlalely 0.17 acres..
Tile Publio.,!;fpririgwllt l!9. l)etQ at Biscayne~ AttI Building,
21110 BiSC8BQuieVard, &lite 101, Av.nturi;~;.33tl!(). YOUr.
commen.ts y be made in ~ atthe hearing-orfiled inWritlnGf)tior to
. the hearinQ . .Aefer1I8PPUcantIPropeny Oflco>...,.ortdeIlC8 atidmall'
same to CityolA~~ Community Oevel~ oe~.2999'
NE 191 St:SUitI$t'IO, Aventura, J=!orida. 33t80.ror . 'fllforma-
tion; please II (3Q5}48lJ.8940. ;:"
f
,"",'-,,', ' ',. ,....'. -.",-'-" ,-:',",
~swhoarJdr.=c,_~=~==~:~:
i pate in this.. . r~ of that:ditlJbillty lIhc:IuIctGOAt8 the Office
. of the Cityl'k. ~QQ1. not later than two busintsS days prior to such
. proceedings. ,. ,. ..
.If
. 11 a person deCides to appeal any deCi$.lon made tll ~City Commis-.
siGn with re . to ,an)' matter considered at a meeIlrlO or hEIarIng, that
. person will n . a'NbOrd 01 the proceedings and, I~r sUChPUlJl.OH' may.
, need to en1lUltavertl6tim reccrd of the p~ings rSmllde. which
. recordinclu. . the testilTlOl)y and evidence upon ~ich tht;~ is to
be based.. .. ,. . . ..
. TeresaM;
I :V22
..Otr3-41J146119M