09-04-2003O'_tr
Jeffrey M. Pedow, Mayor
Zev Auerbach
Jay R. Beskin
Ken Cohen
Bob Diamond
Manny Grossman
Harry Holzberg
he, City of
ntura
EficM. Soroka
~tv C/elk
Teresa M. $oroka, CMC
Weiss Scrota Hclfman Pastorlza
Guedes Cole & Boniske
AGENDA
SEPTEMBER 4, 2003 6 PM
19200 West Count~j Club Drive
Aventura, Florida 33180
CALL TO ORDER'dROLL CALL
2. PLEDGE OF ALLEGIANCE
3. PUBLIC HEARINGS:
ORDINANCES: FIRST READING/PUBLIC INPUT - 2003/2004 BUDGET
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD
VALOREM TAX OPERATING MILLAGE LEVY RATE AT 2.2270 MILS PER
THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY VALUE,
WHICH IS 8.22% ABOVE THE ROLLED BACK RATE COMPUTED
PURSUANT TO STATE LAW, FOR THE 2003 TAX YEAR; PROVIDING FOR
CONFLICTS; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN
EFFECTIVE DATE.
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING
THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET, AS
REVIEWED AND APPROVED BY CITY COMMISSION AT THE REVIEW
MEETING HELD ON JULY 17, 2003, AS THE CITY OF AVENTURA FINAL
BUDGET FOR THE 2003/2004 FISCAL YEAR, PURSUANT TO SECTION 4.05
OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS
ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGETARY
CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION;
PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS;
PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILITY
AND PROVIDING FOR AN EFFECTIVE DATE.
4. ADJOURNMENT
SEPTEMBER 18, 2003
BUDGET PUBLIC HEARING 6 P.M.
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO:
FROM:
DATE:
SUBJECT:
City Commission y~j~
Eric M. Soroka, ICMA-CM, Cit
July 28, 2003
Ordinance Adopting Ad Valorem Tax Rate for Fiscal Year 2003/04
Ist Reading September 4, 2003 City Commission Meeting Agenda Item ;~/~
2nd Reading September 18, 2003 City Commission Meeting Agenda Item .~
Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal
year 2003/04.
The 2.2270 millage rate was approved as part of the proposed budget and represents
no increase above the existing rate. It is the same rate as the Unincorporated
Municipal Service Area (UMSA) rate adopted by the County for the 1995/96 fiscal year.
The City's tax rate is 8.22% above the rolled back rate as computed pursuant to State
law.
If you have any questions, please feel free to contact me.
EMS/aca
Attach ment
CC01215-03
ORDINANCE NO. 2003-_
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ESTABLISHING AND ADOPTING THE CITY OF
AVENTURA AD VALOREM TAX OPERATING MILLAGE
LEVY RATE AT 2.2270 MILS PER THOUSAND DOLLARS
OF TAXABLE ASSESSED PROPERTY VALUE, WHICH IS
8.22% ABOVE THE ROLLED BACK RATE COMPUTED
PURSUANT TO STATE LAW, FOR THE 2003 TAX YEAR;
PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABILITY AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, the Property Appraiser of Miami-Dade County has certified a Tax
Assessment Roll for the year 2003 which includes the assessment for the City of
Aventura; and
WHEREAS, the City Commission and the City Manager of the City of Aventura
have reviewed the 2003~2004 fiscal year budget for the various operating departments
of the City and the means of financing said budget; and
WHEREAS, the City Commission has considered an estimate of the necessary
expenditures contemplated for the fiscal year ensuing, and has determined that the levy
set forth herein below shall provide a portion of the necessary funds for said
expenditures.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS THAT:
Section 1. The City Commission of the City of Aventura, Florida, does hereby
establish and adopt the City of Aventura Ad Valorem Tax Operating Millage Levy Rate
of 2.2270 mils for the 2003 tax year, or $2.2270 per thousand dollars of taxable
assessed property value. Said rate is greater than the rolled back rate of 2.0579 mills
by 8.22%
Section 2. The Miami-Dade County Tax Collector is hereby directed to proceed
with the collection and enforcement of the taxes levied herein as authorized by State
and County law.
Section 3. All ordinances or parts of ordinances, resolutions or parts of
resolutions in conflict herewith are hereby repealed to the extent of such conflict.
Ordinance No. 2003-__
Page 2
Section 4. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity
of the remaining sections, sentences, clauses, and phrases of this Ordinance but they
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any par[.
Section 5. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner , who
moved its adoption on first reading. This motion was seconded by Commissioner
, and upon being put to a vote, the vote was as follows:
Commissioner Zev Auerbach
Commissioner Jay R. Beskin
Commissioner Ken Cohen
Commissioner Bob Diamond
Commissioner Harry Holzberg
Vice Mayor Manny Grossman
Mayor Jeffrey M. Perlow
The foregoing Ordinance was offered by Commissioner , who moved
its adoption on second reading. This motion was seconded by Commissioner ,
and upon being put to a vote, the vote was as follows:
Commissioner Zev Auerbach
Commissioner Jay R. Beskin
Commissioner Ken Cohen
Commissioner Bob Diamond
Commissioner Harry Holzberg
Vice Mayor Manny Grossman
Mayor Jeffrey M. Perlow
PASSED AND ADOPTED on first reading this 4th day of September, 2003.
2
Ordinance No. 2003-__
Page 3
PASSED AND ADOPTED on second reading this 18th day of September, 2003.
ATTEST:
JEFFREY M. PERLOW, MAYOR
TERESA M. SOROKA, CMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
TO:
FROM:
DATE:
SUBJECT:
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
City Commission
Eric M. Soroka, ICMA-CM, Ci~/~
July 28, 2003
Ordinance Adopting 200312004 Operating and Capital Budget
Ist Reading September 4, 2003 City Commission Meeting Agenda Item 3 ~
2nd Reading September 18, 2003 City Commission Meeting Agenda Item ~
Attached for your consideration is the adopting Ordinance and documentation for the
2003/04 Operating and Capital Budget.
The Ordinance format is similar to the one utilized to adopt the 2002/03 fiscal year
budget document.
If you have any questions, please feel free to contact me.
EMS/aca
Attachment
CC01214-03
ORDINANCE NO. 2003-__
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ADOPTING THE ATTACHED TENTATIVE OPERATING
AND CAPITAL BUDGET, AS REVIEWED AND
APPROVED BY CITY COMMISSION AT THE REVIEW
MEETING HELD ON JULY 17, 2003, AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 2003/2004 FISCAL
YEAR, PURSUANT TO SECTION 4.05 OF THE CITY
CHARTER; AUTHORIZING EXPENDITURE OF FUNDS
ESTABLISHED BY THE BUDGET; PROVIDING FOR
BUDGETARy CONTROL; PROVIDING FOR PERSONNEL
AUTHORIZATION; PROVIDING FOR GIFTS AND
GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING
FOR ENCUMBRANCES; PROVIDING FOR
SEVERABILITY AND PROVIDING FOR AN EFFECTIVE
DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. The tentative 2003/2004 Operating and Capital Improvement
Program Budget, reviewed and approved by the City Commission on July 17, 2003, a
copy of said budget being attached hereto and made a part hereof as specifically as if
set forth at length herein, be and the same is hereby established and adopted as the
City of Aventura's final budget for the 2003/2004 fiscal year. The tentative budget
adopted hereby may be amended or adjusted by a motion approved by a majority vote
of the City Commission at the public hearings in accordance with State Statutes.
Section 2. Expenditure of Funds Appropriated in the Budqet Authorized. Funds
appropriated in the Budget may be expended by and with the approval of the City
Manager in accordance with the provisions of the City Charter and applicable law. Funds
of the City shall be expended in accordance with the appropriations provided in the
Ordinance No. 2003-__
Page 2
Budget adopted by this Ordinance and shall constitute an appropriation of the amounts
specified therein. Supplemental appropriations or the reduction of appropriations, if any,
shall be made in accordance with Section 4.07 of the City Charter.
Section 3. Bud.qetary Control. The 2003/2004 Operating and Capital Outlay
Budget establishes a limitation on expenditures by department total. Said limitation
requires that the total sum allocated to each department for operating and capital
expenses may not be increased or decreased without specific authorization by a duly-
enacted Resolution affecting such amendment or transfer. Therefore, the City Manager
may authorize transfers from one individual line item account to another, so long as the
line item accounts are within the same department and fund.
Section 4. Personnel Authorization. The "Personnel Allocation Summary"
included within each department budget enumerates all authorized budgeted positions for
appointment by the City Manager. All personnel filling said authorized positions shall be
paid pursuant to the City's Budget,
agreements.
Section 5. Grants and Gifts.
Personnel Policies and/or collective bargaining
When the City of Aventura receives monies from
any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is
attached as a condition of acceptance any limitation regarding the use or expenditures of
the monies r~eceived, the funds so received need not be shown in the Operating Budget
nor shall said budget be subject to amendment of expenditures as a result of the receipt
of said monies, but said monies shall only be disbursed and applied toward the purposes
Ordinance No. 2003-__
Page 3
for which the said funds were received. To ensure the integrity of the Operating Budget,
and the integrity of the monies received by the City under Grants or Gifts, all monies
received as contemplated above must, upon receipt, be segregated and accounted for
based upon generally accepted accounting principles and where appropriate, placed into
separate and individual trust and/or escrow accounts from which any money drawn may
only be disbursed and applied within the limitations placed upon the Gift or Grant as
aforesaid.
Section 6. Amendments. Upon the passage and adoption of the 2003/2004 fiscal
year Budget for the City of Aventura, if the City Manager determines that an Operating
Department Total or a Capital Outlay Line Item will exceed its original appropriation, the
City Manager is hereby authorized and directed to prepare such Resolutions as may be
necessary and proper to modify any line item from the Budget hereby.
Section 7. Encumbrances. All outstanding encumbrances at September 30,
2003 shall lapse at that time; and all lapsed capital outlay encumbrances shall be re-
appropriated in the 2003/2004 fiscal year.
Section 8. Severabilit¥. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity
of the remaining sections, sentences, clauses, and phrases of this Ordinance but they
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
3
Ordinance No. 2003-__
Page 4
Section 9. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner , who
moved its adoption on first reading. This motion was seconded by Commissioner
, and upon being put to a vote, the vote was as follows:
Commissioner Zev Auerbach
Commissioner Jay R. Beskin
Commissioner Ken Cohen
Commissioner Bob Diamond
Commissioner Harry Holzberg
Vice Mayor Manny Grossman
Mayor Jeffrey M. Perlow
The foregoing Ordinance was offered by Commissioner
its adoption on second reading. This motion was seconded by Commissioner
and upon being put to a vote, the vote was as follows:
Commissioner Zev Auerbach
Commissioner Jay R. Beskin
Commissioner Ken Cohen
Commissioner Bob Diamond
Commissioner Harry Holzberg
Vice Mayor Manny Grossman
Mayor Jeffrey M. Pedow
, who moved
PASSED AND ADOPTED on first reading this 4th day of September, 2003.
4
Ordinance No. 2003-__
Page 5
PASSED AND ADOPTED on second reading this 18th day of September, 2003.
ATTEST:
JEFFREY M. PERLOW, MAYOR
TERESA M. SOROKA, CMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
5
OPERATING AND
CAPITAL BUDGET
FISCAL YEAR 2003/04
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2003~04
CITY OF AVENTURA
CITY COMMISSION
Mayor Jeffrey M. Periow
Commissioner Zev Auerbach
Commissioner Jay R. Beskin
Commissioner Bob Diamond
Commissioner Ken Cohen
Commissioner Manny Grossman
Commissioner Harry Holzberg
CITY MANAGER
Eric M. Soroka
DEPARTMENT DIRECTORS
Weiss Serota Helfman Pastoriza & Guedes, P.A., City Attomey
Harry M. Kilgore, Finance Support Services
Robert M. Sherman, Community Services
Teresa M. Soroka, City Clerk, CMC
Thomas Ribel, Police Chief
Joanne Caw, Planning Director
Noe Martinez, Building Director/Official
Dr. Katherine Bray Murphy, Charter School Principal
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2003~04
TABLE OF CONTENTS
TOPIC
City Manager's Budget Message Addendum
City Manager's Budget Message
Organization Chart
Adopting Ordinance
SUMMARY OF ALL FUNDS
GENERAL FUND
Summary
Revenue Estimates
Expenditures:
City Commission
Office of the City Manager
Finance Support Services Department
Legal Department
City Clerk's Office
Public Safety Department
Community Development Department
Community Services Department
Non-Departmental
Capital Outlay
POUCE EDUCATION FUND
TRANSPORTATION AND STREET MAINTENANCE FUND
POUCE CAPITAL OUTLAY IMPACT FEE FUND
PARK DEVELOPMENT FUND
DEBT SERVICE FUNDS
CAPITAL CONSTRUCTION FUNDS
STORMWA TER UTlUTY FUND
POUCE OFFDUTY SERVICES FUND
APPENDIX
PAGE NO.
4
6
12
15
21
28
32
37
45
51
58
61
65
67
72
75
78
88
97
101
103
A City of
ventura
Government Center
19200 West Countw Club Drive
Aventura, Florida 331813
Office of the City Manager
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: 2003/04 Budget Message Addendum
Members of the City Commission:
On July 10, 2003 the City Manager's Proposed Operating and Capital Budget for all
funds for the fiscal year beginning October 1, 2003 was presented to the City
Commission.
A Budget review meeting was held on July 17, 2003, whereby the City Commission
reviewed and discussed the proposed budget. At the meeting the City Commission
amended the City Manager's proposed General Fund budget as follows:
· Increased City Commission's Budget by $4,900.
· Decreased the Capital Reserve line item by $4,900.
The document recommends a $35,208,079 total Budget.
Enclosed herein is the 2003104 fiscal year budget.
Eric M. Sorok~a /
City Manager~
EMS~ca
PHONE: 305466-8910 · Fax: 3054668919
www.cityofaventura, com
City of
Aventura
Government Center
19200 West Country Club Drive
Aventura, Florida 33180
Office of the City Manager
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: 2003/04 Budget Message
Members of the City Commission:
In accordance with Article IV, Section 4.05 of the Charter of the City of Aventura, I
hereby submit the proposed Operating and Capital Budget for all funds for the fiscal
year beginning October 1, 2003, for your review and consideration. The budget
document emphasizes a professional and conservative fiscal approach. This document
also represents the single most important report presented to the City Commission. It is
primarily intended to establish an action, operation, and financial plan for the delivery
of City services. This budget continues to build upon the solid foundation created in the
past to provide quality municipal services that our residents deserve and expect to fulfill
the dream of creating this great City. Importantly, it also serves as an aid to the
residents in providing a better understanding of the City's operating and fiscal
programs. This government promotes and supports a high quality of life for its citizens,
businesses and visitors.
Bud,qet Format
A single budget document, which includes all City Funds and service programs, has
been prepared to provide a comprehensive overview of all City services and financial
framework for the understanding of the public. A separate budget document for the
Charter School is adopted by the City in June of each year.
The budget is a performance based plan that links goals and objectives with the
financial resources necessary to achieve them. In order to ensure that goals and
objectives established in the budget planning process are translated into results, the
resources allocation process is tied to performance. The budget document contains
performance/workload indicators to facilitate this process. Every effort was made to
provide a budget document that can be fully reviewed and justified to the City
Commission and residents. The preparation of the budget document marks a continued
commitment to a planned and professional process of developing a budget that will
address both current and future issues facing the City, providing adequate service
levels and the necessary justification to support all expenditure requests.
PHONE: 30546643910 · FAX: 30546643919
www.cityofaventura.com
2003/04 Budl:let Priorities/Goals
The following represents the pro cstablished priorities and goals that provided a framework
for the preparation of the 2003/04 Budget Plan. In many areas the budget contains
resources to address and accomplish the pro established priorities and goals.
Open and operate the Charter Elementary School in August 2003 to serve the
growing school age population of the City.
Expand recreational opportunities for all age groups at the new community
recreation center and implement self funding summer recreation program.
Begin construction on new NE 31't Avenue Park and expanded Waterways Park to
provide more recreational and open space opportunities in the community.
Improve Citywide Shuttle Bus Service by adding a new route and continue
expanded service hours.
Improve traffic management by integrating video monitoring devices at key
intersections throughout the City.
Continue the Lease Book Program to address improvements to the book
collections and business materials at the Northeast branch of the Miami-Dade
Library system.
Provide funding to maintain newly landscaped areas and continue to provide a
high quality maintenance program.
Continue to implement technology enhancements that develop our "Electronic
Government~ to allow the public to interact more easily and conveniently with the
City and to automate City operations.
Implement and fund the City's Capital Improvement Program,
Provide resources to address significant increases in liability insurance and
employee health insurance costs
Siqnificant Factors Affectinf:l Budc~et Pre,ara'don
Although the City's economic base continues to be strong, as witnessed by a 13%
increase in the tax base, nationally these are still uncertain economic times. The
budget reflects this uncertainty with a conservative approach that limits the number of
new positions and continues to outsource services to the private sector. This upcoming
year the City will begin two new areas of service to the residents; a Charter Elementary
School and the opening of the NE 31= Avenue Park. The costs of operating the recently
opened Community Recreation Center on an annual basis are also included in the
budget for the first time. Mirroring national industry trends we will experience significant
increases in both insurance and workers' compensation premiums. In spite of these
limitations the budget does not contain a tax increase and continues to expand services
to the community.
The residents of the City deserve quality municipal services provided in a productive
and efficient manner at the lowest possible cost. They also deserve proper justification
when a budget is proposed. I believe the budget contained within does all of this. In its
short history, the City government has gained a reputation for providing quality services
in a professional manner while emphasizing a customer service focus. By privatizing
and outsourcing many services the City has stabilized costs and emulated a business
like approach. Over the past 8 and half years, a great deal of progress has been made
to accomplish the goals of incorporation and to improve the quality of life for our
residents. This budget includes important projects that address more parks and
recreational opportunities for our changing younger population and as well important
projects to address transportation improvements in terms of facilitating traffic flow in the
City and expanded shuttle bus service.
Summary of All Budaetarv Funds
The total proposed budget for 2003/04, including all funds, capital outlay and debt
service, is $35,208,079. This is $10,197,537 less compared to the prior year. The
decrease is attributed to the completion of major capital projects including the
Community Recreation Center and Charter Elementary School. Operating expenditures
total $17,476,496. Capital Outlay expenditures total $15,015,173 and Debt Service
expenditures are $2,716,410.
Fund Summary By Amount
Mil#ohs
30
25
20
15
10
Individual fund budget amounts are as follows: ]
FUND
General
Police Education
Transportation
Police Impact Fee
Park Development
Debt Service
Stormwater Utility
Police Offduty Services
PROPOSED AMOUNT
$29,423,657
4,390
1,307,500
91,000
400,000
2,716,410
965,122
300,000
~Trm~
a Potice Offdub/.S~A~c~
· Polic~ Imping( F~
m P~ Ed~
% OF BUDCET
83.5%
.1%
3.7%
.3%
1.1%
7.7%
2.7%
.9%
Fund Summary By Percentage
=xpenditures by category are as follows:
Cateaorv Summary
CATEGORY
Personal Services
Contractual Services
Other Charges & Services
Commodities
Other Operating Expenses
Capital Outlay
Debt Service
TOTALS
PROPOSED AMOUNT
$10,554,762
3,910,9OO
2,451,300
379,044
180,490
15,015,173
2,716,410
$ 35,208,079
Conf~ctual Sewices
11.1%
% OF BUDGET
30.0%
11.1%
7.0%
1.1%
0.5%
42.6%
7.8%
100.0%
Oth~ Charge. & Se~tces
Commodi~
l~lonal ~evlce~
30.0%
IV
The following chart shows a comparison of the department's budgets for the past two
years. Total costs decreased by 22.3%.
(~sl~,i,,,ental Budaet ComD~ri$on
Increase
2002/03 2003/04 (Decrease) % Change
City Commission $106,306 $106,493 $ 187 0.2%
Office of the City Manager 560.360 610,742 50,382 9.0%
Finance Support Services 924,273 1,058,134 133,861 14.5%
Legal 208,000 233,000 25,000 12.0%
City Clerk 219,877 218,719 (1,158) (0.5%)
Public Safety 7,890,807 8,679,641 788,834 10.0%
Community Development 1,482,551 1,502,551 20,000 1.3%
Community Services 3,478,826 4,017,816 538,990 15.5%
Non-Departmental 989,000 1,049,400 60,400 6.1%
Subtotals $15,860,000 $17,476,496 1,616,496 10.2%
Capital Outlay 16,830,431 6,575,750 (10,254,681 ) (60.9%)
ClP Reserve 9,894,716 8,439,423 (1,455,293) (14.7%)
Debt Service 2,710,469 2,716,410 5,941 0.2%
Totals $44,295,616 $35,208,079 $(10,087,537) (22.3%)
GENERAL FUND
The General Fund is used to account for resources and expenditures that are available
for the general operations of city government functions.
Revenues
The revenues, available for allocation in the 2003104 Fiscal Year General Fund Budget,
including inter-fund transfers, ara anticipated to be $32,642,057. This is an increase of
$2,139,269 or 7.0% compared to last year. The increase is primarily associated with
additional revenue realized from an expending tax base generated by residential and
commercial growth.
Locally Levied Taxes - The amount anticipated for ad valorem taxes includes no
increase and again adopts the same Unincorporated Municipal Services Area (UMSA)
rate as adopted by the County for the 1995/96 fiscal year. This represents the eighth
year without an increase. The ad valorem millage levy for fiscal year 2003/04 will be
2.2270. This will generate $10,009,043 and will be the lowest municipal tax rate in the
County. The City experienced a 13% increase in the taxable assessed property values.
This can be attributed to continued growth in the commercial and residential tax base.
The budget includes $1,840,000 from FPL franchise fees based on the Interlocal
Agreement with the County. Anticipated franchise fees, utility taxes and unified
communications tax make up the remainder of this category and are based on growth in
the number of residential and commercial establishments located in the City.
v
Licenses and Permits - The amounts for this revenue category are projected to be
$1,675,000. City Occupational Licenses and building permits are the major sources of
revenue. No increase when compared to the prior fiscal year.
Interpovemmental Revenues - Total revenues for this category are projected to
increase by $57,000 compared to the amount budgeted for 2002/03. The increase is
related to increased amounts from state shared and sales tax revenues.
Char,qes For Services - Revenues relating to charges for services are anticipated to be
$112,400 more than the prior year's budget. This is primarily due to new revenue from
the proposed summer recreation program, sponsorships for Founders Day events and
Community Recreation Center fees.
Fines and Forfeitures - Total revenues projected for 2003/04 are $165,000. Revenues
from County court fines and code violations are included in this category.
Miscellaneous Revenues - Projected revenues are anticipated to be $119,000 less than
the amount budgeted for the prior fiscal year due to lower rates associated with interest
earnings.
Fund Balance - This represents under estimates of available resources, and unspent
appropriations from the 2002/03 budget. This amount is anticipated to be $9,719,000.
Non-Revenues - This represents transfers from the Street Maintenance Fund and
Stormwater Utility Fund to the General Fund.
Revenues by Source
VI
Expenditures
The estimated 2003/04 General Fund expenditures contained within this budget total
$32,642,057 and are balanced with the projected revenues. Total expenditures are
$2,139,269 or 7.0% higher than the 2002103 fiscal year amount. The operating
expenditures have increased by $1,603,496, or 10.4% compared to the prior year.
CATEGORY SUMMARY
CATEGORY
Increase %
2002/03 2003/04 (Decrease) Change
$9,109,666 $10,254,762 $1,145,096 12.6%
3,523,000 3,716,900 193,900 5.5%
2,221,450 2,451,300 229,850 10.3%
345,044 379,044 34,000 9.9%
175,450 181,100 5,650 3.2%
Personal Services
Contractual Services
Other Charges & Svcs.
Commodities
Other Operating Expenses
Total Operating Expenditures
$15,374,610 $16,978,106 1,603,496 10.4%
Capital Outlay
Transfer to Funds
Total Expenditures
13,623,608 13,415,065 (208,543) (1.5%)
1,504,570 2,248,886 744,316 49.5%
$30,502,788 $32,642,057 $2,139,269 7.0%
Personal Services
Personal Services expenditures for all employees have been budgeted to reflect a
3.5% cost of living adjustment and a performance/merit increase amount that averages
3% per employee. The performance/merit program is based on a formal evaluation of
each employee and rewards accomplishments and performance rather than tenure.
The total number of employees is 172 (108 employed in the Police Department)
compared to 160 in 2002103 fiscal year. One additional full-time employee was added
in the Finance Support Services Department which was offset by a reduction of one
unfilled Customer Service Representative position in the Community Development
Department. Twelve part-time seasonal counselor positions were added in the
Community Services Department. The per capita number of employees is significantly
lower than adjacent municipalities. This is due to the City's emphasis on privatizing
major functions of City services for greater productivity. Personal Services expenditures
increased by 12.6%. A major impact is attributed to increased health insurance costs
($377,000) worker's compensation ($46,000) and increased pension contributions
($105,000).
Position additions are as follows:
· Finance Support Sen/ices Department - Added 1 Website/Communicetions
Specialist to address the growing demands of providing technology
enhancements that develop our "Electronic Govemment" strategy via the City's
Website, Cable Government Channel, and proposed community Radio Station.
During the past year the use of the City's Website has grown dramatically and
VII
four new applications were implemented that interface with the website. We can
no longer maintain the site on a part-time basis. This position will also assist in
providing support for the City's internal MIS programs.
Community Services Department - Twelve part-time seasonal Counselor
positions were added to provide the proposed Summer Recreation Program. The
additional cost will be offset by fees charged to participants.
Operatinq Expenses
The expenditures for contractual services are budgeted at $3,716,900 or 11.4% of the
General Fund budget. This is $193,900 more than the prior year. This can be attributed
to the increased costs associated with maintaining the new park and newly landscaped
areas. Expenditures for other charges and services are budgeted at $2,451,300, which
represents 7.6% of the total budget. This category increased by $229;850 largely due
to increased insurance costs, equipment maintenance cost, summer recreation and
special events. Expenditures for commodities are budgeted at $379,044, which
represents 1.2% of the total budget. Total costs associated with other operating
expenses are budgeted at $176,100 which represents .6% of the total budget.
Capital Outlay
This budget incorporates projects included in the first year of City's five year Capital
Improvement Program for 2003 - 2008. The CIP defines a long term plan of proposed
capital expenditures to address infrastructure needs and the maintenance of a
desirable high quality of life. Major emphasis was placed on beautification and
landscape projects. A total of $4,978,860 has been budgeted in the General Fund for
Capital Outlay projects along with a $8,436,205, reserve to fund future projects,
Major capital outlay items, which are included in the General fund, are as follows:
· Waterways Park Improvements $3,000,000 · Radio Purchase & Replacement 115,000
· NE 31Avenue Park Development 600,000 ~ Community Center improvements 87,000
Beautification Proiects 548,000 Vehicles & Equipment 65,000
; Police Vehicles 311,600 Lighting Improvements 35,110
· Computer Equipment 210,150 Aventura Founders Park Improve. 7,000
Expansion of Services
The budget includes funds to expand City provided services as follows:
· Transit Systems Expansion - Funding to expand operating hours and provide
for a new route. Additional cost -$177,000
· Maintain Newly Landscaped Areas at a High Standard. Additional cost -
$150,000.
· Summer Recreation Program - Additional cost - $41,000.
· Open new 31't Ave Park - Additional cost $39,000
VIII
SUMMARY OF EXPENDITURES BY DEPARTMENT
GENERAL GOVERNMENT
2002/03
City Commission $106, 306
Office of the City Manager 560,360
Finance Support Services 924,273
Legal 208,000
City Clerk 219,877
Total Gen. Govl $2,018,816
GENERAL FUND
Increase
2003/04 (Decrease)
%Chan,~e
PUBLIC SAFETY
Police
Comm. Development
Total Public Safety
$106,493 $ 187 0.2%
610,742 50,382 9.0%
1,058,134 133,861 14.5%
233,000 25,000 12.0%
218,719 (1,158) ¢0.5%~
$2,227,088 $208,272 10.3%
$7,475,417 $8,375,251 899,834 12.0%
1.482.551 1,502,551 20,000 1.3%
$8,957,968 $9,877,802 919,834 10.3%
$3,823,816 414,990 12.2%
COMMUNITY SERVICES
Total Community Services $3,408,826
OTHER NO~DEPARTMENTAL
$989,000 $1,049,400 60,400 6.1%
1,504,570 2,248,886 744,316 49.5%
13,623,608 13.415.065 (208,543) (1.5%~
$16,117,178 $16,713,351 596,173 3.7%
Non-Departmental
Transfer to Funds
Capital Outlay
Total other Non-Dept.
$30,502,788 $32,642,057 $2,139,269
TOTAL
7.0%
outlay
Cay c~'k
Non~ef~mlental
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 traft';c citation, which, by state statute,
must be used to further the education of the City's Police Officers. A total of $4,390 is
anticipated in revenue for 2003/04. The amount budgeted for expenditures will be used
for various state-approved training programs throughout the year.
Transportation and Street Maintenance Fund
This fund was established to account for restricted revenues and expenditures which
by State Statute and County Transit System Surtax Ordinance are designated for
transportation enhancements, street maintenance and construction costs.
Expenditures will either be accounted for in the General Fund by designating specific
expenditure accounts in the Community Services Department and the Capital
Improvement Program or in this fund by designating specific operating line items or
Capital projects. Revenues ara projected to be $1,307,500 for 2003/04. The new
County Transit System Surtax is estimated to generate $735,000. The funds will be
used to provide enhanced transit system services, street lighting improvements and
transportation system improvements.
Police Capital Outlay Im;3act Fee Fund
This fund was created to account for impact fees derived from new developments and
restricted by ordinance for Police capital improvements. This fund provides a funding
source to assist the City in providing police services required by the growth in the City.
The proposed Police Capital Outlay Impact Fee Fund for 2003/04 is $91,000. Major
capital outlay items include equipment purchases for the Police Department required by
growth.
Park Development Fund
This fund is used to account for revenues and expenditures specifically earmarked for
capital improvements to the City's park system. The fund will account for impact fees
derived from new developments and grant funds restricted by Ordinance for Park
capital improvement projects. The proposed Park Development Fund for 2003/04 is
$400,000. This amount will assist in the construction of the expanded Waterways Park
Debt Service Funds
These funds were established to account for revenues transferred from the General
Fund and debt service payment expenditures associated with the long term financing of
the following bonds and loans:
X
FMLC 1999 Debt Service Fund - Established for the purchase of Founders Park, and
the permanent Government Center site and construction of the Government Center.
The proposed budget for 2003104 is $1,366,768.
2000 Loan Debt Service Fund - Established for the construction of the Community
Recreation Center and the acquisition of Waterways Park. The proposed budget for
2003~04 is $510,569.
2002 Loan Debt Service Fund - Established for the acquisition of the property for the
Charter School and partially fund the Community Recreation. The proposed budget for
2003~04 is $396,507.
FIFC Loan Debt Service Fund - Established for the construction and equipment of the
Charter Elementary school. The proposed budget for 2003/04 is $442,565.
The total budget for all Debt Service Funds is $2,716,410, which is $5,941 more than
last fiscal year.
Capital Construction Funds
These funds were established to account for bond and loan proceeds and expenditures
associated various capital improvement projects. All projects are scheduled to be
complete prior to the end of fiscal year 2002103, therefore a zero budget is anticaipted
for next year. This is $12,324,525 less than last fiscal year.
Stormwater Utility Fund
This fund is used to account for revenues and expenditures specifically earmarked for
the construction and maintenance of the City's stormwater drainage system.
Maintenance expenditures will be accounted for in the General Fund by designating
specific expenditure accounts in the Community Services Department. Transfers to the
General Fund will be made to reimburse the fund for actual expenditures made from the
designated expenditure accounts and repay funds loaned to this fund in prior fiscal
years. This amounts to $396,904. Capital improvements to the drainage system will be
funded directly from the Stormwater Utility Fund in the amount of $565,000. A reserve
account to assist in funding future projects was established in the amount of $3,218.
Revenues are projected to be $965,122 for 2003~04. It is recommended that the current
rate of $2.50/ERU be maintained.
Police Offduty Services Fund
This Fund was established to account for revenues and expenditures associated with
services provided by off duty Police Officers in private customer details to the various
businesses and condominium associations. The proposed Police Services Fund for
2003~04 is anticipated to be $300,000,
xI
Summary
I am pleased to submit the detailed budget contained herein for Fiscal Year 2003~04.
The budget reaffirms the City Commission's commitment to developing a strong
financial base for the City while maintaining the lowest tax rate in Miami-Dade County.
Overall, the proposed budget maintains the quality and level of services currently
provided to the community. However, increases in services to the community are also
included in the budget. This budget document and its related policies represent our
continued commitment to excellence and to our residents.
Some of the major points emphasized, in the proposed budget, are as follows:
· For the eighth year, no property tax increase. Adopts 1995 County UMSA millage
rate of 2.2270.
Expanded recreational opportunities for all age groups at the new community
recreation center and implementation of summer recreation program.
Provides funding to construct and open new NE 31't Avenue Park and construct
expanded Waterways Park to provide more recreational and open space
opportunities in the community.
· Improves Citywide Shuttle Bus Service by adding a new route and continues
expanded service hours.
· Traffic improvements are addressed from additional turning lanes to street light and
sign improvements.
· Proposes to improve traffic management by integrating video monitoring devices at
key intersections throughout the City.
Provides for $6,579,750 worth of capital improvements and $8,439,423 CIP reserve.
The City's infrastructure needs are addressed through a broad mix of Capital
Improvement projects, which will enhance the City's quality of life, and the
attractiveness of the City.
Continues Lease Book Program to address improvements to the book collections
and business materials at the Northeast branch of the Miami-Dade Library system.
Continues to implement technology enhancements that develop our "Electronic
Government" to allow the public to interact more easily and conveniently with the
City and to automate City operations.
XII
· Special Events such as July 4th, Founders Day, Veterans Day, Arbor Day, as well as
cultural programs and recreational activities are included.
· Provides resources to address $463,000 increase in insurance and worker's
compensation costs.
· Continues contracting most maintenance functions, engineering and inspection
services to the private sector.
· Provides funding for increased costs associated with maintaining newly landscaped
areas.
Funds police equipment needs from laptop computers to new police vehicles in the
amount of $647,000.
· Includes $565,000 to fund drainage and road improvements on Yacht Club Way
and the installation of the NE 213th street connector for the Hospital district.
The preparation and formulation of this document could not have been accomplished
without the assistance and dedicated efforts of all Department Directors, the Director of
Finance Support Services and secretarial personnel. All questions relating to the
budget should be referred to my attention. A Commission meeting will be held on July
17, 2003 to review in detail, the proposed budget document.
EMS/ace
XlII
Tax Rate Comparison
The City of Aventura has one of the lowest tax rates in Miami-Dade County. The
following table compares the tax rates of the cities located in Miami-Dade County;
Aventura 2.2270
Pinecrest Z4000
UMSA 2,4470
Bal Harbour 2.9600
Miami Lakes 3.0570
Sunny Isles 3.3500
Sweetwater 3.4487
Key Biscayne 3.6060
Virginia Gardens 4.8430
Bay Harbor Island 5.0000
Surf side 5.6030
Coral Gables 5,8410
I-Iialeah Gardens 6,1200
North Bay Village 6.2123
South Miami 6,3730
Hialeah 7.5280
Medley 7.8000
Biscayne Park 8,2000
Miami Shores 8.2651
West Miami 8.4950
Homestead 8.5000
Golden Beach 8.5900
El Portal 8.7000
Miami Springs 8,7440
North Miami 8.7710
Florida City 8.9000
North Miami Beach 9,0948
Miami Beach 9.5160
Opa Locka 9.8000
Islandla 10,000
Miami 10.5680
Indian Creek 10.7000
XlV
Where Your Tax Dollars Go
City of Aventura 10.3%
School Board 42.7%
So. Florida Water Man. 2.8%
Inland
Everglades Project 0.5%
Metro Dade 43.5%
Organization Chart
CITY OF AVENTURA
Legal Services
CiP/Managm'
Customer
LPublk~,~1~My ~mI~m''"~ I~
Police
Pab-ol
Community Relalions
Criminal inves~gaUons
Traffic Enforcement
Emergency Preparedness
Planning
Zoning
Building Inspactions
Code Enforcement
Economic Development
Occupa~onal Ucenses
Minutes
Records Retention
Clerical Suppo~
I
Financa/Accoun~ng
Purchasing
Risk Management
Information Management
Personnel
Community Fadlities
Parks/Beaut~cation
ROW/Median Maint.
Public Works
Mass Transit
Spadal Events
Recraation/Cultural
Our Mission Statement
Our mid,oil is to join with o~r community to make Aventura a city el' the hi~est quality a~d a cit7 of exceUcace.
We do this by providing RESPONSIVe,, COST I~,¥~'I~CTIVE AND INNOYATIV[ local §overzunent services.
SUMMARY OF
ALL FUNDS
CITY OF AVENTURA
2003/04
OPERATING & CAPITAL OUTLAY
REVENUE PROJECTIONS
001 General Fund $ 21,014,865 $ 32,419,677 $ 30,502,78~ $ 32,842,057 $ 32,642,057
110 Police Education Fund 20,855 9,962 4,390 4,390 4,390
120 Street Maintenance Fund 773,224 755,494 923,500 1,307,500 1,307,500
14o Police Impact Fee Fund 301,25s 181,808 105,000 $1,000 91,000
170 Park Development Fund 1,359,176 1,734,168 578,618 400,000 400,000
230-290 Debt Service Funds 2.234,778 2,191.437 2,710,469 2,715,410 2,715,410
320-390 Capital Construction Funds 10,018,657 11,624,974 12,324,525 0 0
41o Stormwater Utility Fund 85o,2a6 1,898,477 930,433 365,122 905,122
62O Police Offduty Services Fund 357,s00 314,204 411,000 300,000 300,000
SUBTOTAL REVENUES
Interfund Eliminations
TOTAL REVENUES
36,931,050 51,130,202 48,480,723 38,420,479 38,426,479
(2,803,360) (2,735,873) (3,085,107) (3,218,400) (3,218,400)
EXPENDITURES
Operating Expenditures:
City Commission
Office of the City Manager
Finance Support Services
Legal
Ck rk
Public Safety
Community Development
Community Services
Non - Deperbnental
85,868 $ 109,036 $ 106,300 $ 106,493 $ 1ti,3.q3
529,8~4 540,955 560,360 6t0,742 610,742
75~,538 802,624 924,273 1,0~8,134 1,058,134
237,330 323,789 208,000 233,000 233,000
218,298 239,423 219,877 218,7t9 218,719
6,392,870 6,850,581 7,890,807 8,079,041 3,079,641
2,204,907 2,482,618 1,482,551 1,502,551 1,502,551
3,102,497 3,~00,234 3,473,826 4,017,8t9 4,017,819
725,435 720,000 989,000 t,04.9,400 1,040,4C0
Final Budget 2003/04 Page I
Capital Outlay
City Commission
Office of ~he City Manager
Finance Support Services
Legal
City Clerk
Public Safety
Community Development
Community Services
Non - Departmental
CIP Reserve
0
25,414
0
0
414,679
28,732
3,250,172
7,478,?¶4
0
$
3,192
173,431
0
2,286
658,387
415
6,280,554
5,067,958
0
S
0
113,418
0
777,408
18,550
9,671,055
6,250,00o
9,8~4,715
4?00
62,500
0
3,000
647,600
35,650
5,n23,000
0
8,439,423
4,000
62,500
0
3,000
647,600
35,650
5,823,000
0
8,434,523
Non - Departmental:
Transfer To Funds
Debt Service
1,868,33o
$ 11o,0oo $
2,710,46~
2,716,41o
$
2,716,410
Final Budget 2003/04 Page 2
CITY OF AVENTURA
2003104
OPERATING & CAPITAL OUTLAY
1000/2999 Personal Services $ 7,661,134 S 8,422,415 $ 9,520,666 $ 10,554,762 $ ln,554,762
3000/3999 Contractual Services 3,992,171 4,533,104 3,593,000 3,9t0,900 3,910,900
400014899 O~ter Charges/Svc$ 2.109,996 2,116,917 2,221,450 2,45t,300 2,456,200
500015399 ComlTlodities 354,497 357,371 345,044 3?9,044 379,044
5400/5999 Ot~er Operating Expenses 138,825 239,452 179,840 t80,480 180,490
;ooo~.q~ CapitalOutlay $ 11,197,711 $12,186,223 $26,725,147 $ 15,0t5,173 $ 15,010,2;'3
7000/7999 Debt Sel'vice 1,868,330 1,866,440 2,710,469 2,718,410 2,7t6,410
8~0~S~9 Transfer To Funds 0 0 110,00~
COMPARATIVE PERSONNEL SUMMARY
2000101 2001/02 2002/03 2003/04
City Commission 7 7 7 7
Office of the City Manager $ $
Finance Support Services 9 10 10
Legal 0 0 0
City Clerk 2 2 2 2
Public Safety 95 107 108 108
Community Development 11 12 12 11
Community Services 17 17 16 28
Final Budget 2003/04 Page 3
GENERAL FUND
Current Revenues
Transfers
Carryover
TOTAl REVENUES
CITY OF AVENTURA
SUMMARY OF BUDGET
2OO3/O4
OPERATING 8, CAPITAL OUTLAY
The General Fund is used to account for resources and expenditures that are available for theI
genera operat ons of city govemment functions. I
REVENUE PROJECTIONS
0 8,981,152 9,372,151 5,7t9,000 9,719,000
EXPENDITURES
City Commission $ ~,8~ $ lO9,O38 $ 1o6,3o6 $ 105,493 $ 111,3o3
Office of the City Manager 529,874 540,955 56o,36o 61o,742 61o,742
Finance Support Services 759,938 802,624 924,273 1,058,t34 t,o68,134
Legal 237,330 323,789 20~,o60 233,000 233,000
City C~rk 218,298 239,423 219,877 218,7t9 218,719
Public Safety 6,013,632 6,508,464 7,475,417 8.375,291 8,376,25t
Community Development 2,204,907 2,482,618 1,482,551 1,502,551 t,502,551
Community Services 3,102,497 3,600,234 3,4G8,826 3,823,B16 3,823,816
Non - Departmental 725,435 720,000 9O6,000
Capital Outlay
Office of the City Manager 0 3,192 0 4,000 4,000
Finance Support Services 25,414 173,431 113,418
Legal 0 0 0 0 0
City Clerk 0 2,2ss 0 8,000 3,000
Public Safety 176,124 559,188 o61,o62 555,~00 5o6,600
Community Development 28,732 415 18,550 35,850 35,650
Community Services 2,825,670 4,151,197 2,840,632 4,317, tt0 4,317,110
Non - Departmental 2,920,773 107,923 250,000 0 0
Fln~l Budget 2003J04 Page 4
CITY OF AVENTURA
CATEGORY SUMMARY
2OO3/O4
REVENUE PROJECTIONS
310000/319999 Locally Levied Taxes 14,171.431 15.594.837 15.580.000 t7.483,043 17,483,043
320000~ Licenses & Permits 2.624.459 3.360.171 1.675.800 t,675,000 1,675.000
330000/339999 Intergovernmental Rev. 2.114.834 2.559.693 1.641.c00 1.609.000 t.898.000
340000/349999 Charges for Services 296.013 407.920 6T0.100 782.500 782,500
350000r&~s09s Fines & Forfeitures 184.Ss3 171.511 155.000 155,000 t65.000
360000/369999 Misc. Rev~ltues 890,034 429,853 2099,000 150,0nn
380000~89~9 Transfer from Funds 733,541 914,540 1,140,537 9~8,5t4 ~69,514
$88800/399999 Fund Balance 0 8,981,152 9,372,151 ~,71~,000 ~,719,000
EXPENDITURES
1000J29~9
400014809
5O0O/5399
540O/5899
Personal Services 7.297.040 8.o83.557 9.109.609 10,264'762 t0.254.762
Contractual Services 3.092.171 4.533.104 3.523.000 3,716,600 6.716.900
Ot~er Chsl'ge~Svc$ 2.1 09.909 2.116.917 2.221.450 2,451,300 2.456.200
Commodities 354.497 357.371 345.044 379,044 379.044
Other Operating Expenses 12~,s75 236.193 175.450 t76, t00 176.100
,O00~~SS Capital Outlay $ 6.609.854 $ 4.097.632 $ 13.623.608 $ 13,415.0~ $ 13.410.t65
09ooms~ Transfer To Funds 1.352.988 1.849.595 1.504.570 2.248,888 2.248.096
Final Budget 2003/04 Page 5
REVENUE
ESTIMATES
CITY OF AVENTURA
REVENUE PROJECTIONS
2003/04
Locally Levied Taxes
3111000 Ad Valorem Taxes-Current $ 7,397,312 $ 8,227,629 $ 8,818,000 $ 10,009,043 $ 10,009,043
3112000 Ad Valorem Taxes-Delinquent 43,086 201,063 7,000 7,000 7,000
3131000 Franchise Fee-Electric t,818,567 1,705,722 1,787,000 1,840,000 1,840,000
3132000 Franchise Fee-Telephor~e t19,488 28,201
3134000 Franchise Fee-Gas 48,216 19,701 45,000 45,000 45,000
3135000 Franchise FCe-CATV 97,482 26,901
3137100 Franchise Fee-Sanitation 233,894 237,197 236,000 240,000 240,000
3138000 Franchise Fee-Towing 12,000 12,000 12,000
3149000 Unified Communications Tax 1,831,812 1,300,000 1 ,g00,000 1,800,000
3141000 Utility Tax-Electric 2,6~5,595 2,847,783 2,890,000 2,835,000 2,935,000
3142200 Utility Tax-Telecomm unicatit3r, s 1,241,732 5,431
3143000 Utility Tax-Water 440,622 443,911 450,000 460,000 480,000
3144000 Utility Tax-Gas 35,439 19,330 35,000 35,000 35,000
SUBTOTAL
Licenses & Permits
32t10<X) City Occupational Licenses $ 652,688 $ 689,783 $ 665,000 $ 865,000 $ 6~5,000
3221000 Building Permits 1,902,921 2,057,877 t,000~000 %000,000 t,000,000
3281000 Engineering Permits 8,850 12,511 't0,000 10,0~0 10,000
SUBTOTAL
3312200 COPS Federal Grant
3312300 Victims of Crime Act
3312450 Federal Grants
3312910 FEMA 55,551
3342001 Motor Vehicle Theft Prey. Grant 36,123
3342002 Avent. Sub, fence Abuse Prey. Gr. 10,000
3343601 WAP 004 Grant 103,808
3344801 Maintenance Agreement Payment 8,508
3347501 FRDAP Grant 112,500
3361200 State Revenue Sharing 204,998
157,320
8,729
8,90t
16,801
1~373
2,898
10,846 4,000 4,000 4,000
171,114 211,000 218,000 218,000
Final Budget 200,.~04 Page 6
3351500
3351800
3374000
3377501
3372105
3382000
Alcoholic Beverage License
Half Cent Sales Tax
FDOT
MPO Transit Study
Community Policing
County Occupational Licenses
SUBTOTAL
9,219 6,866 6,000
1,380,755 1,474,926 1,400,000
800,000
11,000
0
28,946 44,439 20,000
8,000 6,000
1,450,000 1,450,000
20,000 20,000
3413000
3419000
3421300
3425000
3471000
3472000
3474000
3475000
3472500
3499000
Chart.s For Services
Certificate of Use Fees
Election Filing Fees
Police Services Agreement
Development Review Fees
RecJCultural Events
Parks & Recreation fees
Founders Day
Summer Recreation
Community Center Fees
Other Charges For Service
SUBTOTAL
4,445 $ 4,795 $ 5,000 $
800 800
178,000 252,174 487,500
65,100 93,781 30,000
43,846 81,970 55,000
6,022 5,200 5,000
85,000
2,000
5,000 $ 5,000
487,500 487,500
30,000 30,000
55,000 55,000
8,000 8,000
50,000 50,000
50,000 50,000
95,000 95,000
2,000 2,000
3511000
3541000
Fines & Forfeiture9
County Court Fines
Code Violation Fines
SUBTOTAL
133,067 $ 157,381 $ 135,000 $ 160,000 $ 160,000
51,486 14,150 20,000 5,000 5,000
3611000
3661000
3699OOO
Misc. Revenues
Interest Earnings
Developer Contributiens/Streets
Misc. Revenues
SUBTOTAL
$ 519,165 $ 158,121 $ 219,000 $ 100,000 $ 100,000
221,894 152,385
148,975 119,347 50,000 50,000 50,000
3999000
3811041
3811012
$ 8,981,152 $ 9,372,151 $ 9,719,000 $ 9,719,000
180,541 185,040 567,037 396,904 396,904
553,000 729,~00 573,500 572,810 572,61Q
Total Available General Fund
Final Budget 2003/04 Page 7
LOCALLY LEVIED TAXES
31111000 Ad Valorem Taxes Current - Ad Valorem or property taxes are authorized by
Chapter 166, Flodda Statutes. The Flodda Constitution limits local governments to a maximum
of 10 mills of Ad Valorem taxation. The amount of revenue is based on the tax rate multiplied
by the assessed value of the City which is provided by the County Property Appraisal
Department. The amount is then budgeted at 95% of it's gross value to allow for prompt
payment discounts and other adjustments in accordance with Flodda Statutes. The City's
assessed value as reported by the Property Appraisal Department is $4,731,000,000. The
1995/96 fiscal year Unincorporated Municipal Services Area (UMSA) millage was 2.2270. The
City's 1996/97 to 2002/03 budgets adopted that same rate without increase. The 2003/04
budget again adopts a millage rate of 2.2270, the eighth year without an increase. By
contrast, the County adopted a rate of 2.2770 for UMSA in 1996/97, 2.6830 in 1997/98,
2.5170 in 1998/99, 2.4470 in 1999/00 to 2002/03 fiscal year.
3112000 Ad Valorem Taxes Delinquent - This revenue source is dedved by those taxpayers
who do not pay their taxes by March 31 of any given year. On average the total revenue
received in this category is minimal when compared to the total Ad Valorem taxes collected.
3131000 Franchise Fee-Electric - A city may charge electric companies for the use of its
rights-of-way per Florida Statutes 166.021 and 337.401. Miami Dade County currently has an
agreement with FPL cevedng the area now incorporated as Aventura, as well as the currant
unincorporated araas of the County. The County Commission, via an intedocal agreement,
has agraed to share these revenues with Aventura. The amount projected is based on an
assumed growth rate of 3.0%.
3134000 Franchise Fee-Gas - A city may charge gas companies for the use of its rights-of -
way per Flodda Statutes 166.021 and 337.401. It is standard practice to enact a 6% fee on
gross ravenues. The amount projected is based on historical collections.
3137100 Franchise Fee-Sanitation - The City issues solid waste franchises to the pdvate
sector for all areas of the City. In addition a fee of 10% was adopted for the pdvate companies
to utilize the City's rights-of-way. The amount projected is based on historical collections and
includes a growth factor.
3138000 Franchise Fee-Towinq - The City awarded a franchise agreement for towing services
within our corporate limits dudng the 2002/03 fiscal year. The amount is based on that
agreement.
3141000 Utility Tax-Electric - Section 166.231(1)(A), Flodda Statutes, authorizes a city to
collect Public Service or Utility Taxes. Dade County previously established by Ordinance utility
taxes for unincorporated areas in the amount of 10% on electridty. The City enacted
Ordinance 96-03 which mirrored the County's utility tax levies. The projection is based on
historical actual collections for the past three years plus a growth rate of 3.5%.
Final Budget 2003/~4 Page 8
3143000 Utility Tax-Water - Section 166.231(1) (A), Flodda Statutes, authorizes a City to
collect Public Service or Utility Taxes. Dade County previously established by Ordinance
utility taxes for unincorporated areas in the amount of 10% on water. The City enacted
Ordinance 96-03 which mirrored the County's utility tax levies. The projection is based on
historical collections for the past three fiscal years plus a growth rate of 2.5%
3144000 Utility Tax-Gas - Section 166.231(1) (A), FIodda Statutes, authorizes a City to
collect Public Service or Utility Taxes. Dade County previously established by Ordinance
utility taxes for unincorporated areas in the amount of 10% on gas and oil. The City
enacted Ordinance 96-03 which mirrored the County's utility tax levies. The projection is
based on actual collections for the past two fiscal years plus a growth rate.
3149000 Unified Communications Tax - Effective October 1, 2001, the Unified
Communications Tax replaced munidpal utility taxes and franchise fees on all
telecommunication, cable and other communication services. The projection is based on
actual collections for the past fiscal year plus a growth rate.
LICENSES AND PERMITS
3211000 City Occupational Licenses -Pursuant to Chapter 205, Flodda Statutes, the City
has adopted an ordinance imposing an occupational license tax for the privilege of
engaging in or managing any business, profession or occupation within the City. The
amount budgeted is based on actual collections in the 2002203 fiscal year.
3221000 Buildinq Permits - Permits must be issued to any individual or business who
performs construction work within the corporate limits of the City. These permits ara issued
for construction, such as plumbing, electdcel, structural, mechanical, etc. The fees are set
by City Ordinance. The projection includes no increase over the 2002203 levels.
3291000 Enqineedng Permits - This fee is representative of the costs assodated with
regulatory review of the installation of utilities, paving, drainage and right-of-way
renovation/excavation by the City staff. The amount budgeted is based on actual
collections in the 2002203 fiscal year and expectations for next year.
INTERGOVERNMENTAL REVENUES
3344901 Maintenance Aqreement Payment - Funds provided by FDOT to maintain
Medians and Rights of Way along Biscayne Boulevard.
3351200 State Revenue Shadnq - Revenues received in this category represent base
cigarette tax and 8th cent motor fuel tax which are levied by the State. The porlion which
comes from cigarette tax of approximately 63% of the total is deposited to the General
Fund. The remainder is deposited to the Street Maintenance Fund. The amount budgeted
is based on actual collections in the current fiscal year and a 3.5% growth rate.
3351500 Alcoholic Beveraqe Licenses -Vadous alcoholic beverage license taxes are
levied on manufacturers, distributors, vendors, and sales agents of alcoholic beverages in
the State. The tax is collected by the State and distributed back to the city. The City's
share is approximately 38% of the proceeds of the tax collected within the City.
Final Budget 2003/04 Page 9
3351800 Half Cent Sales Tax - This revenue source represents one haft of the revenue
generated by the additional 1% sales tax which is distributed to counties and cities based
on a population formula. The amount budgeted is based on actual collections for the past
two fiscal years and a 3.5% growth rate.
3382000 County Occupational Licenses - All businesses in the City must have an
occupational license from the County in addition to the City to operate a business within
the corporate limits of the County. A portion of the County's revenues are remitted to the
City.
CHARGES FOR SERVICES
3421300 Police Services Aqreement - This amount represents the amount to be paid by
Aventura Mall and the Tauber School for an increased level of services. The amount
represents the cost of the City providing additional officers pursuant to agreement with
both entities.
3425000 Development Review Fees -These are fees charged to developers for costs
associated with the interdepartmental review of new development proposals such as site
plans and plats. A small decrease is projected over the 2002/03 levels.
3471000 Recreation/Cultural Events - This is the amount paid by City residents to
participate in vadous trips and events sponsored by the City. The revenues are offset by
an expenditure account in the Community Se~ces Department.
3472000 Parks & Recreation Fees - This includes non-resident fees for entedng the park
and user fees associated with the vadous programs at Founders Park.
Summer Recreation - This represents fees charged for particpants in the City's Summer
recreation Program.
Community Center Fees - This represents membership fees and user fees charged for the
various programs provided at the Community Recreation Center.
3499000 Other Char,qes for Services - Charges for services not otherwise classified.
FINES & FORFEITURES
3511000 County Court Fines -The City receives a portion of the revenues resulting from
traffic enforcement activities within its corporate limits. The projection is based on actual
revenues for the pedod.
3541000 Code Violation Fines - Revenues in this category are generated when the owner
of property within the corporate limits of the City violates a City code. Projection is based
on historical revenues.
Final Budget 2003/04 Page 10
MISC. REVENUES
3611000 Interest Earnin.qs - Investment practices are maintained to allow for 100% of
available funds to be invested at all times. Determining factors in forecasting revenue for
this line item are the anticipated interest rate and pooled dollars available for investment.
3699000 Miscellaneous Revenues - Any other revenues not otherwise classified.
NON - REVENUE
3999000 Carryover -This amount is dedved by a comparison of all of the anticipated
revenues for the current period to all of the anticipated expenditures for the current pedod,
The excess of revenues over expenditures represents the carryover amount.
3811041 Transfer from Stormwater Fund - This represents reimbursement to the General
Fund to cover administrative and operating expenses relating to the Stormwater Drainage
system of the City.
3811012 Transfer from Transportation Fund - This represents reimbursement to the
General Fund to cover administrative and operating expenses relating to the Street
Maintenance functions.
Final Budget 2003/04 Page 11
of Exce
CITY
COMMISSION
CITY OF AVENTURA
2003104
The City Commission is the community's legislative body which acts as the decision-
making entity that establishes policies and ordinances to meet the needs of the
community on a proactive basis. The City Commission is committed to providing the best
possible professional government and the delivery of quality service levels that reflect
community priorities and maintain the quality of life for all residents.
100012999 Personal Services $ 3a,s05 $ ss,3?8 $ ss,4~ $
300013999 Contractual Services
400014999 Olher Charges & Services 2~,ooo 2~,ooo
600016399 Commodities 3,763 3,382 4,300 4,300 4,300
544)015499 Other Operating Expenses 18,600 21,275 17,600 17,600 17,600
Position No, Position Title 2000/01 2001/02 2002/03 2003104
0301
0401
O402
O403
O4O4
04O6
0406
Mayor
Commissioner
Commissioner
Commissioner
Commissioner
Commissioner
Commissioner
Total
7
7
Final Budget 2003;04
Page 12
T '1-
CiTY OF AVENTURA
CiTY COMMISSION
2003/04
BUDGETARY ACCOUNT SUMMARY
001-0101-611
1210
2101
2401
PERSONAL SERVICES
Commilslon Salaries $ 35,667 $ 55,000 $ 55,000 $ 55,000 $ 55,000
FICA 2,728 4,207 4,208 4,208 4,208
Worker'~ Cmnbensatio~ 110 171 198 385 385
4O3O
Legislative Expenses
25,000 $ 25,000 $ 25,000 $ 25,000 $ 29,900
5101
529O
COMMODITIES
Office Supplies $ 1,24O $ 675 $ %300 $ 1,300 $ 1,300
Other Operating Supplies 2,515 2,707 3,000 3,000 3,000
5410
OTHER OPERATING EXPENSES
Subecriptions & Memberships $ 5,729 $ 5,$43
Conferences & Seminars 12,871 15,332
$ 5,600 $ 5,600 $ 5,600
12,000 12,000 12,0G0
Final Budget 2003~04 Page 13
CITY COMMISSION
4030
Leqislative Expense This account represents the $3,500 established per
Commissioner to offset expenses incurred in the performance of their official duties,
5410
Subscriptions & Memberships - The following memberships are included for funding:
National League of Cities
Florida League of Cities
Dade County League of Cities
5420
Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in local govemment.
Florida League of Cities
National League of Cities
Miscellaneous Seminars
Final Budget ~ Page 14
~, of Ex¢e~
OFFICE OF THE
CITY MANAGER
CITY OF AVENTURA
2003104
Maintain a City government structure that represents the needs of the community and provides
quality services in an efficient, businesslike and professional manner. Responsible for the overall
management of all functions and activities of the City's operations, preparation of annual budget
and 5 year ClP document and ensures the proper implementation of policies and ordinances
adopted by the City Commission. Provides recommendations and solutions to community
concems. Utilizes customer service focus process to respond to citizen requests.
1000/2999
300013999
400014999
500015399
540015499
Personal Services 405,3s4 448,325 447,910 495,692 495,692
Contractual Services s2,134 38,093 40,000 40,000 40,000
Other Charges & Services 52,180 42,198 61,250 63,850 83,850
Commodities 4,746 3,s04 4,soo 4.son 4,600
Other Operating Expenses s,4so 8,73s 6,6oo s,s00 6,6oo
Position No, Position Title 2000/01 2001/02 2002/03 2003/04
0101 City Manager
0201 Secretary to City Manager
0701 Assistant to City Manager
0801 Receptionist/Inform. Clerk
0601 Capital Projects Manager
Total s 5 5 5
Final Budget 2003/04 Page 15
Office of the City Manager
Organization Chart
Final Budget 2003~4 Page 16
CITY OF AVENTURA
20o3/04
1, Provide completed reports and recommendations on a timely basis upon which the City
Commission can make policy derisions.
2, Prepare and submit budget to the City Commission by July 15th of each year,
3, Oversee customer service functions by all Departments to ensure timely response or
resolution of citizen requests.
4, Coordinate, control and monitor the activities of all City Departments and operations.
5. Interact with community organizations and associations to increase public awareness of City's
vadous programs, facilities and services.
6. Update five year Capital Improvement Program document and submit to the City Commission
by May of each year.
7. Effectively administer the budget priorities and goals established by the City Commission.
8. Continue to host Community Oriented Police Bdefings comprised of condominium and
business representatives to interact with Police Department.
9. Coordinate the establishment of the City's Charter School system.
10. Oversee and coordinate capital projects.
11. Issue newsletters and annual report to the public and maintain City Web Pages.
12. Supervise capital budget projects and the implementation of services.
Citizen Requests & Inquires
Commission Requests
Community Meetings Attended
Agenda Back up Items Prepared
No. of Newsletters & Reports Issued
Annual Budget & ClP Prepared
School Budget
Quarterly Progress Reports
Capital Projects Oversight
Capital Projects Completed
Web Page Updates & Revisions
67 120 103 105
32 29 35 35
16 39 39 35
142 136 128 130
5 5 5 5
2 2 2 2
0 0 I 1
4 4 4 4
21 24 21 20
21 24 21 20
14 23 31 35
Final Budget 2003/I)4 Page 17
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2003/04
BUDGETARY ACCOUNT SUMMARY
001-0501-512
120t
1401
2101
2201
2301
2401
PERSONA&. SERVICES
Employee Salaries $ 317,$01 $ 345,947 $ 335,334 $ 368,188 $ 355,t55
Overtime 29 0 0 0 O
FICA 10,457 20,735 25,653 27,40t 27,401
Peltsio~l 44,283 48,070 48,368 ~815 55,815
Health, Life & Disability 22,773 28,624 36,879 51,701 51,781
Worker's Compen~tion 921 4,94~ 1,670 2,507 2,507
3147
3170
CONTRACTUA~ SERVICES
School Advisory $ 25,739 $ $ $ $
Lobbyist ServicE~ S 41,395 $ 38,093 $ 40,000 $ 40,000 $
4001
4O4O
404t
4101
4655
4701
4710
4815
C S
Travel & Per Diem $ 3,469 $ 2,655 $ 3,700 $ 3,800 $ 3,550
Administrative Expenses 31t t60 600 550 600
Car Allowance 7,200 7,200 7,200 7,200 7,200
Communication Services 2,010 697 1,900 1,8~0 1,900
R&M-Offlce 0 150 t60 150
Printing & Binding 2,252 1,746 2,2O0 2,2O0 2,200
Printing~Naw~letter 35,890 29,061 40,000 42,000 42,550
Web Page Maintenance t,048 675 5,500 0,550 6,000
5t0t
5120
029O
Office Supplies $ 4,377 $ 2,305 $ 3,000 $ 3,550 $ 3,550
C~nlputer Operating Supplies 310 893 1,100 1,100 t,t55
Other Operating Supplies 50 315 500 500 600
Final B~z~gat 2003/04 Page 18
5410
5420
5801
OTHER OPERATING EXPENSES
Subscriptions & Memberships $ 3,100 $ 6,522 $ 3,800 $ 3,800
conferences & Seminars 2,35o 2,214 2,3oo 2,300
Contingency 0 0 500 500
3,800
2,300
5OO
Final Budget 2003/04 Page 19
OFFICE OF THE CITY MANAGER
3170
4710
4815
Lobbyist Services - Costs associated with retaining a professional lobbyist to foster the
City's position at the state and county level.
Pdntinq/Newsletter - Represents the cost of pdnting vadous documents, informational
newsletters and annual report to the residents.
Web Pa.qe Maintenance - Costs associated with maintaining and updating the City's
Web Page including placement of agenda package on Web.
5410
542O
Subscriptions 8, Memberships - This line item is used to fund memberships with
professional organizations and subscriptions.
Flodda City & County Manager's Association
Intemational City Management Association
Amedcan Planning Association
Government Finance Officers Association
Amedcan Society of Public Administration
Miscellaneous subscriptions
Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of City Management and local
govemment.
Flodda City & County Manager's Association
International City Management Association
Florida League of Cities
National League of Cities
Final ~udget 2003/~4 Page 20
FINANCE
SUPPORT
SERVICES
CITY OF AVENTURA
2003104
I~ financial planning, I
Ibudgetary control and personnel functions.
100012999
300013999
4000/4999
OO0015399
540015499
Personal Services 564,707 637,705 672,253 803,414 803,414
Contractual Services 36,634 33,270 66,500 68,000 08,000
O~t~r Charges & Services 120,450 104,317 138,820 140,020 140,020
Commodities 16,144 20,424 2E;ooo 26,000 26,000
OUter Operating Expenses 21,s03 6,909 20,700 20,700 20,700
Pos. No.
Position Title 2000/01 2001/02 2002/03 2003/04
1001
3001
1201
1101
1101
1301
1301
1401
1402
3201
3601
7OO2
7001
Finance Support Services Dir.
Executive Assistant
Acco4]ntantJBonkkeeper
Human Resources Specialist
Human ResonrcesJRisk Mgr.
Pumhesing Technician
Purchasing Ageftt
Network Administrator
Network Adminisbator
Customer Service Rep. I
Customer Service Rep. II
WebmasterlCommunicatJons Specialist
Information Systems Manager
Total
I I 1
I I 1
I 1
o o 0
I 1
o 0 0
I 1
I 1
I 1
o 1
I 1
o 0 o
I I I
9 10 10 11
Final Budget 2003~4 Page 21
Accoun~ng
Finance Support Services Department
Organizalion Chart
, Director of ~ I
F~nance Support ~
Purchasing [ Human Resources Information Management
Custom~ Senice
..... ~-~Human Resoucesl Risk~l Information Systems
Rep I/Cash~ Adm:msttators
Final Budget 2003/04 Page 22
GITY Of= AVENTURA
2003104
1. Maintain investment practices at 100% of idle funds.
2. Issuance of Comprehensive Annual Financial Report by March 31 of each year.
3. Obtain GFOA Certificate of Achievement.
4. Prepare and update Purchasing Manual.
5. Maintain computer networks to allow for effective sharing of common files, schedules and
§. Maintain automated purchase requisition/purchase order process to alloW data entry by
departments.
7. Process all approved invoices within ten working days.
8. Maintain effective personnel system to allow for timely recruitment and hidng of employees.
9. Implement and maintain a central computer system that serves the information management
needs of all departments.
10, Process bi-weekly payroll and associated reports on a timely and accurate basis,
11. Budgetary reports submitted to City Manager pdor to the 20th of next month.
12. Maintain insurance coverage at appropriate levels.
Average Dollar value of investments (in millions) 19.0 15.0 15.0 15.0
Interest Earnings (in thousands) 1.1 316 225 225
Issuance of Annual Financial Report prior to 3/31 1 I 1 1
GFOA Certificate of Achievement Awarded 1 1 1 1
Purchasing Manual Prepared/Updated
% of time computer network operational 99 99 99 99
% of purchase orders issued within 2 days of approval 96 97 97 97
% of Checks Wdtten Within 10 Days of Invoice Date 97 97 97 97
Number of New Hires 24 20 20 20
Number of Work Stations Supported 107 110 120 120
Annual Review of Insurance Coverage 1 1
Final Budget 2a03~4 Page 23
FINANCE SUPPORT SERVICES
20O3/O4
BUDGETARY ACCOUNT SUMMARY
001-1001-513
1201 Employes Salaries $ 420,55t $ 472,588 $ 505,240 $ 5~1,~83 $ 561,683
t401 Overiin~ 2,628 181 5,000 2,000 2,000
2101 FICA 31,110 34,837 38,651 42,9~8 42,969
2201 Pension 48,633 54,576 60,629 75,827 75,827
2301 Health, Life & Disability 45,547 6t,939 48,20~ t02,003 102,003
2401 Worker's Compensation 4,068 6,543 1,525 3,932 3,932
2501 Unemployment 12,169 7,042 15,000 15,000 15,000
3130 Computer Programmer $,460 4,088 5,000 5,000
3140 Background-New Employess 0 500 500 500
3t80 Medical Exams-New Employees 808 3,220 1,500 1,600 t,500
3190 Prof. $ewices 1,360 7,000 5,000 5,000 5,000
3197 Risk Management Consultant 25,000 26,000 25,000
320t Prof. Sawicas -Auditor 25,000 18,962 29,500 31,000 3t,000
OTHER CHARGES & SERV1CES
4001 Travel & Per Diem $ 4,48~ $ 4,255 $ 15,000 $ 16,000 $ 15,000
4041 Car Allowance 6,000 6,800 7,200 7,200 7,200
4101 Communication Services 3,285 3,438 3,500 4,700 4,700
.a~_ _r~_ R&M- Office Equipme~tt 50,64,9 51,762 71,020 71,620 71,620
4701 Printing & Binding 6,306 6,851 5,000 5,000 0,000
4810 AdverUsing 47,713 32,190 35,000 35,000 35,000
4990 Other Current Charges 500 600 500
COMMOOrrlES
5101 Office Supplies $ 4,426 $ 5,415 $ 7,000 $ 7,000 $ 7,000
5120 Compufer Operating Supplies 11,268 13,420 18,000 t8,000 18,000
5290 Other Operating Supplies 450 1,588 %000 1,000 1,000
Final Budget 2~03/~4 Page 24
~410
59~t
OTHER OPERATING EXPENSES
Subscriptions&Memberships $ 2,88~ $ 2,~92 $ 3,500 $ 3,500 $ 3,500
Conferences & Seminars 3,828 ~,99~ 6,200 6,200 6,200
Training 12,086 1,880 10,000 10,000 10,000
Contingency 3,000 46 1,000 1,000 1,000
Final Budget 2003/04 Page 25
FINANCE SUPPORT SERVICES
1401
Overtime - Represents the amounts paid employees for hours worked beyond the
normal work week during periods of unusually high activity in the Department. Amount
is based on current usage levels.
2501
Unemployment Compensation Represents reimbursement to the state for
unemployment compensation claims for all Departments.
3130
Computer Proqrammer - Represents costs of modifications to existing computer
programs to enhance capabilities.
3140
Background New Employees - Provides funding ~r new employee background
checks.
3180
Medical Exams New Employees - Provides funding for drug tests, physical exams and
other required tests for new employees.
3190
Other Professional Services - Includes amounts paid to temporary employment
agencies dudng major vacancies or unpaid leave of absence by employees, Also, we
anticipate using some temporary employees to assist with fixed assets accounting in
preparation of GASB 34.
3201
Professional Services Auditor - Represents the estimated cost of an audit firm
performing the City's year end financial audit. Includes the cost of single audit and
possible change in auditors pursuant to RFP.
4001
Travel & Per Diem-Costs of employees attending conference and seminars in order to
stay current in their field.
International GFOA or FICPA Conference Fla Govt or other purchasing related
Flodda GFOA (2 employees) IPMA or other Personnel Related
Computer related courses for certification Seminars for other Personnel
4101
Communication Services -Includes telephone, nextel and pager services for
department personnel
4650
R & M Office Equipment - Includes maintenance and support of the IBM AS 400 and
software and equipment purchased from HTE as well as other major hardware
maintenance paid directly to IBM or other vendors.
4910
Advertisin,q - Includes the costs of advertising for all employment positions in all
Departments, notices of bids and RFPs.
Flrml Budget 2003/04 Page 26
5120
5410
5420
545O
Computer Operatin,q Supplies - Includes the cost of minor supplies and software
to maintain existing systems and to upgrade to most current versions of software
and operating systems.
Upgrades for other than Police
Operating System Upgrades
Minor hardware upgrades
Other
Subscriptions & Memberships - This line item is used to fund memberships with
professional organizations and subscriptions.
Govemment Finance Officer Association
Flodda Government Finance Officer Association(2)
Dade/Broward Government Finance Officer Association
FIodda Institute of CPA's
International Personnel Manager Association
Flodda Personnel Managers Association
Flodda Government Purchasing Association
Information Systems Memberships
Miscellaneous subscriptions
Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of local government
finance/purchasing/information systems and personnel as follows:
International GFOA or FICPA Conference
Flodda GFOA (2 employees)
IPMA or other Personnel Related
Fla Govt or other purchasing related
Computer related courses for certification
Seminars for other Personnel
Traininq - Ongoing training for all personnel in the department.
Final Budget 2003/04 Page 27
of Exce
LEGAL
CITY OF AVENTURA
2003/04
To provide legal support and advice to the City Commission, City Manager, Department
D rectors and adv sory boards on all legal issues affecting the City.
100012999 Personal Services
3000/3999 Contractual Services
400014999 Other Charges & Services
500015399 Commodities
540015499 Other Operating Expenses
$ S $ $
237,330 239,220 193,000 223,000
$
223,000
84,569 15,000 t0,000 10,000
Final Budget 2003/04
Page 28
CITY OF AVENTURA
2003/04
1. Ensure that the vadous rules, laws and requirements of state, local and federal governments
are understood and followed by the City.
2. Review and preparation of contracts, ordinances and resolutions.
3. Represent the City in litigation matters.
4. Provide legal support services to the City Commission, staff and City Boards.
5. Assist the City Manager with the vadous government startup requirements.
'1. Positive compliance with ail rules and regulations.
2. Number of documents prepared.
3. Litigation is avoided or concluded to the City's satisfaction.
4. Number of meetings attended.
5. Quarterly reports.
Final Budget 2003/04 Page 29
CITY OF AVENTURA
LEGAL
2003104
BUDGETARY ACCOUNT SUMMARY
0014)601-514
3120
33Ol
CONTRACTUAL SERVICES
Prof. Services. Legal
Court Costs & Fees
233,107 $ 235,243 $ 190,000 $ 220,000 $ 220,000
4,223 3,9;'6 3,000 3,000
5901
OTHER OPERATING EXPENSES
Contingency
$ 84,569
15,000
t0,000
t0,000
Final Budget 2003~4 Page 30
LEGAL
3120
Professional Services LeRal - Represents the estimated cost of maintaining the
contracted City Attorney arrangement with the firm of Weiss Serota Helfman
Pastodza & Guedes and Leibowitz & Associates, P.A. to perform legal services
required by the City Commission and City Manager. The amount includes an increase
in the houdy rate to $175. This represents the first increase in 7 years.
Final Budget 2003~4 Page 31
CITY CLERK'S
OFFICE
CITY OF AVENTURA
2003104
To record and maintain an accurate record of the official actions of the City Commission and
Advisory Boards. Serve as the local Elections Supervisor. Provide notice of all required
meetings, effect legal advertising, and respond to public records requests. Implement and
maintain records management program. Administer publication and supplement of City Code
Book. Maintain custody of City Seal and all City records. Schedule Code Enforcement Headngs
and provide administrative support to Special Master. Provide cledcal support to the City
Assist City Manager's Office with special projects.
1OO012999 Personal Services
3000/3999 Contractual Services
40OOl4999 Other Charges & Services
OO0015399 Commodities
540015499 Other Operating Expenses
122,147 $ 133,438 $ 127,977 $ t51,619 $ t51,619
88,569 99,958 83,600 5~,400 6~,400
5,020 3,t63 4,400 4,400 4,400
2,562 2,864 3,900 3,300 3,300
Pos. No. Position Title 2000/01 2001/02 2002/03 2OO3/O4
0601 City Clerk I I t I
3101 Clerk TypistJImaging Tech. I I I I
Total 2 2 2 2
Final Budget 2003/04 Page 32
City Clerk's Office
Organization Cha~
lClerk Typist/Imaging
Final Budget 2003/04 Page 33
CITY OF AVENTURA
2003104
1. To maintain accurate minutes of the proceedings of the City Commission, Advisory Boards
and other Committees of the City.
2. To publish and post public notices as required by law.
3. To maintain custody of City records and promulgate procedures for the orderly
management, maintenance, retention, imaging and destruction of said records.
4. To provide cledcal support to the City Commissioners, including mail, correspndance, travel
and conference registration, preparation of proclamations, certificates and welcome letters to
new residents.
5. To administer the publication, maintenance and distribution of the Code Book, supplements
and indexing of minutes.
6. Conduct municipal elections in accordance with city, county and state law.
7. To establish and coordinate the City's records management program in compliance with
state laws.
8. To effect legal advertising to fulfill statutory requirements of local and state law.
9. To prepare and provide for distribution of agenda packages to Commission, staff, citizens
and provide for placement of same on the City's website and prepare and distribute recaps ol
Commission meetings.
10. To schedule Code Enforcement Headngs and provide administrative support to Special
Master.
11. To fulfill infon-nation and public records requests within 72 hours.
No. of Sets of Minutes Prepared 54 54 55 55
No. of Public Notices Prepared 41 43 ,55 50
No. of Legal Advertisements Published 34 33 40 40
No. of Ordinances Drafted 4 6 6 6
No. of Resolutions Drafted 28 28 25 25
No. of Lien Requests Responded To 592 890 650 650
No. of Welcome Letters Prepared 462 601 600 600
No. of Agenda Packages Prepared/Distributed 38 44 30 30
No. of Agenda Recaps Prepared//Distdbuted 11 11 11 11
No. of Code Enforcement Headngs Scheduled 49 10 10 10
Flrml Budget 2003/04 Page 34
CITY OF AVENTURA
CITY CLERK'S OFFICE
2003104
BUDGETARY ACCOUNT SUMMARY
0014)801-619
PERSONAL SERVICES
1201 Employes Salaries $ 96,939 $ 105,640 $ 100,375 $ 114,868 $ 114,868
1401 Overtime
2101 FICA 7,320 8,264 7,679 0,787 8,787
2201 Pension 10,638 11,577 11,419 1~,50~ 15,506
2501 Health, Ufa & Disability $,944 7,823 8,003 1t,6~4 11,684
2401 WorkeCs Compensation ~06 334 501 804 804
4001 Travel & Per Diem $ 3,579 $ 2,774 $ 4,200 $ 4,600 $ 4,500
4041 Car Allowance 2,400 2,400 2,400 2,400 2,400
4701 Printing & Binding 1,0t5 1,168 3,500 3,ll00 3,600
4730 Records Retention 0 0 5,000 5,000 5,000
4740 Ordinance Codification 4,907 3,357 3,500 4,000 4,000
4750 Indexing Minutes 2,541 0 0 0 0
4815 Election Expenses 39,006 0 25,000 0 0
4811 Legal Advertising 35,121 90,259 40,000 40,000 40,000
5101
5410
5420
545O
5901
COMMODITIES
Office Supplle~ $ 3,988 3,073 3,000 3,000 3,000
Computer Operating Supplies 794 0 600 600 600
Other Operating Supplies 238 90 800 800 800
Subscriptions & Memberships $ 727 $ ~90 $ 1,390 $ 1,300 $ 1,300
Co¢lferarlCeS & Seminars 1,835 1,619 2,000 2,000 2,000
Training 0 295 500 0 0
Contingency 0 0 100 0 0
Final Budget 2003/94 Page 35
CITYCLERK
4001
Travel & Per Diem - Provides for attendance at the International Institute
of Municipal Clerks Conferences, Flodda Assodation of City Clerks
Conference and Training Institute, Florida and National League of Cities
Conferences.
4730
Records Retention ~ Costs associated with imaging of records to
maintain records management program.
4740
Ordinance Codification - Costs associated with the official codification of
City Ordinances.
4911
Le.qal Advertisinq - Costs incurred to satisfy legal requirements of State
Statutes, County and City Code.
5410
Subscription & Memberships - This line item is used to fund memberships
with professional organizations and subscriptions.
Florida Association of City Clerks
International Institute of Municipal Clerks
Miami-Dade County Municipal Clerks Association
Newspapers
Florida State Statutes
Final Budget 2003~4 Page 36
PUBLIC SAFETY
CITY OF AVENTURA
2003/04
To provide a professional, full service, community odented Police Department. Respond to all
calls for service in a timely and professional manner. Ensure that all cdmes are thoroughly
investigated and those who are arrested are successfully prosecuted. Interact with the
community and create partnerships that enhance law enforcement, crime prevention and quality
of life issues.
100012999
300013999
400014999
500015399
540015499
Personal Services $ 5,123,374 $ 5,714,536 $ 6,603,373 $ 7,442,007 $ 7,442,007
Contractual Services 34,970 27,123 79,500 t0t,600 101,500
Other Charges & Services 532.151 441.377 498.000 507.500 507.500
Commodities 283.826 235.232 253.244 278.244 278.244
Other Operating Expenses 39.311 39.886 41.000 48.000 46.000
Pos. No. Position Title 2000101 2001/02 2002/03 2003/04
0901 Police Chief I 1
3002 Executive Assistant I I I 1
2601 Deputy Chief of Police I I I 1
2201-2203 Captains 0 3 3 3
2201-2203 Lieutenants 3 o 0 0
2601 Commander I I 1 1
2301-2308 Sergeant 6 8 8 8
2001-2067 Police Officers 48 56 ,7 37
2901-2902 Crime Scene Tech 2 2 2 2
2801-2807 Police Service Aides 7 7 7 7
2101-2104 Detectives 4 4 4 4
6201 Crime Pmv Specialist I 1
3301 Coot Poi/Crime Pmv Off o o 0 o
6301 Records Supervisor I I 1
6901-6902 Records Clerk I 2 2 2
6501 CieH(/Data Entry 1
3701 Crime Analyst
Final Budget 2003/04 Page 37
3~01
2701-2710
3401-3404
6401
7501
Dispatch Supervisor
Dispatcher
Administrative Asst.
V'~lim Advocate
Fleet Manager/Quartermaster
Total
1
10
3
1
1
1
10
4
1
1
107
1
10
4
1
t
108
1
10
4
1
t
108
City of Aventura Police Department
Fiscal Year 2003 - 2004
Admin. Services
1 C~mmarder
1F~et M~
Unifon~ Services
lCap~
1M~ S~t
9 Mai Ol~ca~
ISCU c.,~q~ra
3SCU Oflcers
Special Se~ices
4 Traflc O~¢em
3 Ca~m, Pa~tal Ofice~
2 Admn. Msistant
1 Maine Pat~
Inve~lgaflve 8en~e~
4Det~
2 Qime Se~ae
1VOCA
Final Budget 2003~)4 Page 38
CITY OF AVENTURA
2003/04
1. Improve traffic management through enforcement, engineering and maintaining a liaison with
FDOT and Miami-Dade County. Implement video monitoring at key intersections throughout the
2. Conduct staff inspections and prepare for reaccreditation. Review Procedural Directives
place documentation of compliance to file and keep current all required reports and inspections
3. Complete Phase II of the 800 MHz police radio system. Begin study for implementing E91
system for the City.
4. Explore adding other police agencies to the radio system and continue joint programs th~
were previously put in place (i.e. the radio project, SWAT & pdsoner transport).
5. Expand Emergency Management and continue participating in Homeland Secudty planning
training and intelligence. Create CERT teams and disaster training for high dse buildings
6. Conduct customer service surveys of residents, businesses and victims of cdmes.
7. Improve efficiencies on all court related activities. Implement electronic subpoena system and
upgrade pro-file conferencing system to a PC based system.
8. Hiro necessary personnel and staff all positions to maintain service levels and provide greater
visibility.
9. Maintain an ongoing partnership with the community through Cdme Prevention and
Community Policing. Work with residents, businesses, organizations and associations to solve
problems.
10. Participate in community programs and community involvement activities, Conduct
community presentations with an emphasis on safety for children and senior citizens.
11. Provide two full time School Resource Officers for the Charter School and Tauber School.
Man-hours Assigned to ffaffic flow Issues 7800 7280 8320 8320
Progress Toward National Reaccreditation 35% 70% 100% 40%
Personnel Hired 13 14 15 12
Progress Toward Radio System 75% 80% 100% 100%
Manhours Assigned to Community Policing 8320 8320 6240 6240
Progress Toward Emergency Management Programs 75% 100% 100% 100%
Community Programs 37 25 10 12
Community Presentations 63 56 50 50
Community Involvement Activities 36 26 24 24
Manhours Assigned to School Resources N/A N/A 2080 4160
Calls for Sen/ice 20924 21987 20000 22000
Arrests 2306 2586 2000 2000
Final Budget 2003~94 Page 39
Accidents
Traffic Citations
Parking Citations Issued
Part 1 Crimes Reported
Customer Service Surveys
1885
5581
1114
3101
1000
1749
11028
l~.d~.
2644
800
1800
10000
1200
3000
8O0
1800
10000
1200
3000
800
Final Budget 2003/04 Page 40
CITY OF AVENTURA
PUBMC SAFETY
2003104
BUDGETARY ACCOUNT SUMMARY
001-2001-621
1201
1390
1401
1410
1501
2101
2201
2301
2401
PERSONAL SERVICES
Empioyce Salaries
Court Time
Overtime
Holiday Pay
Police Incentive Pay
FICA
Pension
Health, Life & Disability
Worker's Compensation
$ 3,4t7,665 $ 3,506,394 $ 4,323,037 $ 4,750,7t8 $ 4,700,718
26,631 37,616 42,000 40,000 4~,000
337,473 280,860 300,000 300,000 300,000
75,341 78,344 76,000
4,9,437 46,229 50,000 66,000 50,000
400,583 430,2t0 500,633 630,862 630,852
3180
3491
3192
I~Klical Exams $ 170 $ 435 $ 2,500 $ 2,500 $ 2,500
Crossing Guards 2,000 2,000 2,000
Prof. Services 34,800 29,688 75,000 97,000 97,000
4001
4O40
4O43
4t01
~01
4301
4401
4440
~10
462O
4645
4650
~01
Ol14ER CHARGES & SERV~E$
Travel & Per Diem $ 25,658 $ 46,857 $ 20,000 $ 20,000
Administrative Expenses 7,629 8,688 6,000 6,500
Recruiting & Hiring Expense 13,244 6,858 7,500 7,500
$ 20,000
6,000
7,500
6,000
0
0
97,000
8,500
116,000
0
96,OOO
66,000
7,500
Final Budget 200,,~)4 Page 41
5101
5115
5120
522O
5240
5245
5236
5270
5290
COMMOOIT1ES
Office Supplies
Byme Grant Match
Computer Operating Supplies
Gas & Oil
Uniforms
Uniform Allowance
Photography
Ammunition
Operating Supplies
23,526 $ 26,898 $ 15,000 $ 15,000
0 0 10,744 10,744
0,666 25,~05 10,000 10,000
102,684 76,795 75,000 90,000
30,445 41,027 40,000 40,000
24,375 25,200 25,000 35,000
5,864 7,447 7,500 7,500
4,024 10,08t 9,000 10,000
86,242 72,282 00,000 00,000
15,000
10,744
10,000
90,000
40,000
3~000
7,500
t0,000
60,000
5410
5420
545O
5901
OTHER OPERATING EXPENSES
Subscriptions & Mernbershibs $ 2,805 $ 3,863 $ 3,500 $ 3,500 $ 3,500
Conferences & Seminars 4,410 7,220 10,500 10,500 10,500
Training 31,673 25,787 25,000 30,000 30,000
Contingency 420 3,020 2,000 2,000 2,000
Final Budget 2003/04 Page 42
PUBUC SAFETY
1390 Court Time - This line item is used to fund overtime and standby court time.
1401 Overtime - This request reflects anticipated expenditures based on activity and
manpower requirements over and above normal hours in a work week. The expenditures
from this account fund anticipated and unanticipated events such as major criminal
investigations, natural and manmade disasters, holiday details, homeland secudty and
vadous dignitary details.
1410 Holiday Pay - This request reflects estimated costs with funding holiday pay for shift
employees.
1501 Police incentive Pay - This is mandated by the State for rewarding sworn personnel who
have obtained additional education.
3180 Medical Exams - All police officers are required to have a physical exam pdor to
employment.
3192 Professional Services - Costs associated with outsourcing the administration of off duty
details for the department and document imaging.
4043 CALEA Accreditation - Costs associated with the Department becoming nationally
accredited with the Commission Accreditation of Law Enforcement Agencies.
4042 Recruitinq & Hidn,q Expenses - Funds have been allocated to assist the Department with
recruitment of personnel and pay for psychological screening.
4050 Investiqative Expenses - Costs associated with the Detective Bureau to complete
complex criminal investigations.
4101 Communication Services - Costs for pagers, mobile phones, cellular lines for data
transmission, automated vehicle Iocator, computer system communications and other
communication devices.
4420 Leased Equipment - Covers costs for leased equipment, vehicles and motorcycles.
4610 R&M Vehicles - Covers costs associated with the repair and maintenance of department
vehicles. Costs include preventative maintenance, damage repair and replacement of
wom and/or broken parts not covered under warranty.
4645 R&M Equipment - Funds allocated to this account will be used for repair and
maintenance of Police Department radios, Reverse R911 system, computers, DDSI,
dictaphone and other equipment.
Final Budget 2003~4 Page 43
4650 R&M Office Equipment - This account covers the cost of the HTE/SCA software
maintenance and upgrades. It also covers the maintenance on the IBM pdnter.
4701 Pdntin,q - This account covers the cost of pdnting of materials for the police department
used in official police or city business. Items in this account include business cards,
domestic violence pamphlets and letterhead.
5245 Uniforms - This account is used for the initial issuance of all uniforms and acoessodes
wom by both police and civilian personnel of the Police Department.
5245 Uniform Allowance - Each employee required to wear a uniform receives $300.00 for
uniform maintenance and cleaning. This account is paid out 50% in October and 50% in
Apdl each fiscal year.
5266 Photography - Funds from this account are used to pumhase film or related supplies and
film developing for cdme scene or other department related photos.
5270 Ammunition - Funds from this account pay for duty and training ammo for police officer
use.
5290 Operating Supplies - Funds from this account are used for the purchase of supplies and
items needed for the daily operation of the police department.
5410 Subscriptions & Memberships - Costs associated with this line item are subscriptions to
professional joumals, training materials used to update employees on changing laws and
procedures within their activity, and membership in professional and regional law
enforcement organizations.
Intemational Association of Chiefs Dade Chiefs of Police Association
FIodda Police Chiefs Association FBI National Academy Associates
5420 Conferences & Seminars - Funding for this purpose is essential to keep informed of
changing laws and updates in the field of law enforcement.
5450 Trainin,q - Costs associated with this account are related to maintain state standards and
Final Budget 2003104 Page 44
COMMUNITY
DEVELOPMENT
CITY OF AVENTURA
2003/04
This Department is responsible for the City's planning, development review, zoning, building
permitting and inspections, code and ordinance enforcement, economic development functions
and the issuance of occupational licenses. The Department stdves to provide efficient and
professional "one stop" customer service at a centralized location.
100012999 Personal Services $ 537,522 $ 517,871 $ 639,$51 $
300013999 Contrectual Services 1,607,111 1,906,019 725,000
400014999 Other Charges & Services 38,197 41,9~ 85,000 so,ooo so,ooo
500015399 Commodities 13.426 8,020 19.500 19.500 19,500
540015499 Other Operating Expenses 8,s5~ 8,?4? 13,400 t9,,m0 t3,400
Pos. No. Position Title 2000/01 2001/02 2002/03 2003/04
4001 Community Development
4001 Planning Director
4101-4102 Code Compliance Officer
4301 Senior Planner
4302-4303 Assistant Planner
4601 Secretary
3003 Executive Assistant
4201 Building Director/Otflcial
3202-3203 Customer Service Rep I
3601-3602 Customer Service Rep II
Total tt 12 12 11
Final Budget 2003/04 Page 45
Inspections &
Permitting
Code
Enforcement
Occupational
Licenses
Community Development Department
Organization Chart
Building Division
Planning Division
Contractual Building
Inspection Sewices
Customer Service
Rep II
(2) Customer Service
Reps I
Planning Dlre~or
I8eoret~ry
l(2) Assistant Planners
(2) Code Compliance
Officers
Customer Service
Rep I;
Final Budget 2003~4 Page 46
CITY OF AVENTURA
2003104
1. Provide customer focus technical assistance to the community.
2. Maintain a pdvatized Building Division.
3. Explore the feasibility of incorporating citizen involvement into Code Compliance.
4, Provide efficient issuance and maximize collection of Occupational Licenses,
5. Provide an up-to-date listing of existing businesses in the City.
6, Provide staff support for land development and vadanca applications and requests,
7. Provide technical procedure manuals for all divisions of the department,
8. Provide building inspections within 24 hours of the request.
9. Complete non-complex building plan review within 10 day.
No. of Occupational Licenses Issued 2195 2738 2515
No. of Code Notice of Violations Issued 672 317 300
No. of Special Master Headngs 41 7 27
No. of Building Permits Issued 5290 3397 3500
No. of Building Inspections Performed 19029 17365 11000
No. of Land Development Petitions Processed 46 47 30
No. of Vadance Requests Processed 13 9 15
No. of Site Plans Reviewed 14 17 8
% of Inspections Performed 24 Hrs. of Request 98 98 98
% of all Plan Review Conducted Within 10 Days 94 90 93
2600
310
30
3100
10000
30
15
5
98
94
Final Budget 2003/04 Page 47
COMMUNITY DEVELOPMENT
2003/04
BUDGETARY ACCOUNT SUMMARY
001-4001-524
PERSONAL $ERVICE~
1201 Employee Salaries $ 392,5t3 $ 366,507 $ 452,604 $ 420,749 $ 420,749
t40t Overtime 7,569 10,141 3,000 3,000 3,000
2101 FICA 29,9~1 28,348 33,648 460 32,187
2201 Pension 48,800 42,664 54,312 6~,801 56,801
2301 Health, Life & Disability 51,161 60,858 81,133 102, t65 102,155
2401 Worker's C~mpensation 10,49~ 9,352 14,953 lS,376 16,376
3101
3190
Building Inspectimls Services $ %548,522 $ 1,861,142 $ 700,000 $ 715,000 $ 715'000
Prof. Services 06,589 44,876 25,000 26,000 25,000
4001
4041
4101
4420
4610
4646
4701
4730
Travel & Per Diem $ 3,631 $ 3,753 S 7,000 S 7,000 $ 7,000
Car Allowance 3.000 1,750 3,000 $,000 3,000
Communication Services 4,119 4,463 4,500 4,500 4,500
Lease Equipment 0 0 1.500 t,600 1,500
R&M. Vehicles 2,446 3,026 3,000 3,000 3,000
R&M- Equipment 54 0 1,000 t,000 t,000
Printing '18,116 14,212 15,000 16,000 15,000
Records Retention 6,831 14,758 50,000 66,000 55'000
510t
6t20
522O
5048
5290
Office Supplies $ 0,985 $ 4,967 $ 6,000 $ 0,000 $ 6,000
Computer Operating Supplie~ 2,489 343 5,500 5'500 5,500
Gas & OII 2,304 '1,748 3,000
Uniforms t,343 803 1,500 1,500 t,600
Other Operating SuPPlle~ 295 58 3,500 3,500 3,500
Final Budget 2903/04 Page 48
5410
OTHER OPERATING EXPENSES
Subscriptions & Memberships
Confere~nces & Seminars
Training
Contingency
2,9o6 $
2,871
2,806
88
2,568
4,843
154
1,182
4,OO0 $
4,000
2,000
4,000
3,400
4,000
2,000
4,000
3,400
4,000
2,000
Final Budget 2003/04 Page 49
COMMUNITY DEVELOPMENT
3101
3190
4730
5240
5410
5420
Buildin,q Inspection Services - Estimated costs associated with pdvate firm to perform
building inspection services.
Professional Services - Costs associated with obtaining professional planning
consulting services for special projects.
Records Retention - Estimated costs for imaging building permit records.
Uniforms - This includes uniform rental and work shoes for the Chief Building Official
and Code Compliance Officers.
Subscriptions & Memberships - This line item is used to fund memberships with
professional organizations and subscriptions.
Amedcan Planning Association
Flodda Planning Association
Flodda Association of Code Enforcement
Building Officials Association
Miscellaneous subscriptions
Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of planning, economic
development and code enforcement.
Final Budget 2~)3~)4 Page 50
~0' of E~cCe
COMMUNITY
SERVICES
CITY OF AVENTURA ,
2003/04
This department is responsible for the maintenance of roads, public areas and facilities,
beautification projects, recreation and community cultural activities, special events programming,
implementation of mass transit programs and park development. The department is organized to
provide public works maintenance, transportation and recreation services on a quality basis.
100012999 Personal Services $ sos,421
300013999 Contractual Services 1,850,126
4000/4999 Other Charges & Services 62~,879
500015399 Commodities 18,798
540015499 Other Operating Expenses 4,273
$ 5'/2,304$ 558,796$ 662,786$ 662,786
2,189,380 2,319,000 2,447,080 2,447,000
816,805 505,780 678,5,30 878,530
18,546 18,000 27,000 27,000
3,198 7,250 8,500 8,500
Pos. No. Position Title
5001
3004
6101
6101
6201
6201
5401
S403
5301
~601
5601
Director of Community Services
Executive Assistant
Public Works Supedntundent
Public Works Operations Manager
Cultural/RecraaUon Services Supt.
Parks and Recreation Services Supt.
Maintenance Worker
Maintenance Worker Prr
Engineer Tech/CAD Operator
Park Supervisor
Tennis Pro/Park Supervisor
5701-5706 Park Attendant (P/T)
5801 Park Attendant (F/T)
6601-6604 Senior Counslers (Seconal P/T)
5901-5908 Junior Counslers (Seaonal P/T)
7301 Maintenance Technician
7701 Facllltios Manager
7201 Security Guard/Into Officer
Total
2000101 2001/02 2002/03 2003/04
I I 1 1
1 I t 1
0 0 0 0
1 I I 1
0 o 0 0
I 1 t
I I 1
I I 0 0
I I 1 1
I I 1 1
0 O 0 0
6 6 6 6
I I I 1
0 0 O 4
0 0 0 8
I I 0 0
0 0 t 1
I I t I
17 17 16 28
Final Budget 2003/04 page 51
Community Services Department
Organization C I'mrt
Dimcstor of
Community
I I i
Publio Works i Contractual i Contraotual
Operations Con=ulUng Landsoape
I
Total:
Exe~JtlVe I
A~sistant
I
Pnr (4)
Final Budget ~ Page 52
CITY OF AVENTURA
2003/04
1. Provide accurate and quick responses to resident complaints and concerns.
2. Work with Community Services Advisory Board to provide quality programs and services.
3. Implement approved operating and CIP Budget.
4. Continue Tree City USA Status.
5. Continue stormwater drainage projects.
6. Expand ddership on City-wide shuttle bus service and implement service enhancements.
7. Continue to coordinate efforts with Police Department to improve traffic signage and
signalization.
8. Implement a facility management program to supervise contractual maintenance services.
9. Expand recreation and cultural programming to residents.
10. Expand automated registration software.
11. Attain 100% NYSCA Certification of all youth sports coaches.
12. Establish rotating arts exhibits at the Community Recreation Center.
13. Expand programming and increase attendance at the Community Recreation Center,
14. Expand special events programming.
15. Implement summer recreation program.
Resident complaints & concerns cleared.
Advisory Board Meetings attended.
CIP projects completed.
Tree City re-certification.
Drainage projects completed.
Shuffle bus ridership
Linear feet of pavement repair/markings.
Establishment of maintenance manual.
Number of programs offered.
Number of online/telephone registrations
Number of coaches certified.
Number of rotating art exhibits held.
Number of Comm. Center memberships.
Community Center attendance figures
Number of special events held.
Number of summer recreation participants
30 20 30 40
12 12 12 12
5 4 4 6
1 I 1 1
3 3 3 2
77,000 80,000 84,000 90,000
2,500 2,000 2,500 2,500
~a ~a n~ 1
12 14 16 18
~a 150 500 500
~a ~a n~ 50
~a ~a 2 4
~a ~a 1,200 2,000
~a ~a 16,100 30,000
12 12 12 14
n~ n~ n~ 150
Final B~dget 2003/04 Page 53
CITY OF AVENTURA
COMMUNITY SERVICES
2003104
BUDGETARY ACCOUNT SUMMARY
001-5001-539
12Ol
14Ol
21Ol
2OOl
23ol
24Ol
Employee Salaries
FICA
Pension
Health, Life & Disability
Worker's Compensation
383,850 $ 434,682 $ 408,0t7 $ 456`8t4 $ 468,814
9,759 4,199 4,000 4,500 4,500
29,728 32,744 31,060 88,818 35,818
38,973 44,165 43,541 52,287 52,297
33,109 44,684 49,823 77,330 77,330
9,007 11,850 24,355 27,428 27,426
3110
3111
3112
3113
3160
3155
845O
3451
3452
3455'
3460
Prof. Services - Engineering
WASA Billing
Prof. Services - Communit~ Center
Prof. Services -Comm. Cert. Instructors
Prof. Servlcas -landscape Arch,
Cultural Center Feasibility Study
Landl/Trse Maint. Svcs-Streets
Beeutiflcatlon/S Ignage
Landsc~rree Maint $vc-Parka
Transpo~tetion Servic~
98,238 $ 150,967 $ 86,000 $ 66`000 $ 86,000
0 13,950 10,000 10,000 10,000
186`000 156`000 195,000
36`OOO 24,000 24,000
26,432 8,444 16`000 16,000 16`000
9,724 0 0 0 0
1,009,680 1,413,880 1,400,000 1,560,000 1,550,000
35,458 63,718 55,000 ~6`000 55,000
t41,403 130,000 130,000 12O,000 130,000
271,6t6 304,052 300,000 283,000 283,000
Street Maintenance/Drainage 357,575 106,350 t00,000 100,000 100,000
4001
4101
4311
4310
4645
48'2
4691
~01
485O
~,851
Trswl& Per Diem $ 2,568 $ 1,345 $ 2,500 $ 2,750 $ 2,750
Communication Services 9,538 9,438 8,000 8,000 8,000
Utilities-Electric 6,787 14,175 9,000 $,000
Utilities-Street Lighting 101,243 107,394 95,000 t00,000 t00,000
Utilities-Water 143,575 284,895 145,000 165,000 155,000
Lease 4,712 5,664 5,280 6,280. 5,280
R&M- Vehicles 5,682 6,633 6,000 6,000 6,000
R&M- Buildings 10,426 4,078 36,000 45,000 45,000
R&M- Equipment 7,577 81 1,000 1,0GO 1,000
IMM-Parks 43,264 34,111 30,000 32,600 32,600
R&M- Streets 64,752 86,034 45,000 86,000 66`000
Printing & Binding 6,509 11,578 10,000 38,000 38,000
Special Events 145,477 109,541 ?0,000 ~000 56`000
Cultural/Recreation Progrsn~ 69,768 76,393 45,000 76`000 78,000
Page 54
Final Budget 2003/04
4852 Founders Day Activities 88,467 0 65,000 85,000
4854 Summer Recreation 0 0 0 15,000 15,000
5t01
5120
~20
5200
COMMODITIES
Office Supplies
Computer Operating Supplies
Gas & Oil
Uniforms
Other Operating Supplies
4,596 $
1,053
3,552
8,389
1,188
3,278 S
2,480
9,612
2,7t6
461
4,000
1,000
3,500
7,500
2,000
4,000 $
7,000
6,000
8,000
2,000
4,000
7,000
5,000
8,000
2,000
5410
5420
5450
5901
OTHER OPERATING EXPENSES
Subscriptions & Memberships
Conferences & Seminars
Training
Contingency
1,266 $
1,908
1,087
12
595 $
519
1,946
138
1,500 $
2,250
2,000
1,500
2,000 $
2,750
2,200
2,000
2,750
2,200
1,505
Final Budget 2003/04 Page 55
COMMUNITY SER~CES
3110
3111
3112
3150
3450
3451
Professional Services En.qineedng - Provides funding for professional engineering
consulting services to assist the Department in the areas of road maintenance and
design, traffic assessment, roadway acceptance, drainage, utilities, public works
permits, development review requirements, and other special projects.
WASA Billinq - Costs associated with contracting with the County to collect storrnwater
utility fees.
Professional Services Community Recreation Center - Costs associated with operating
the Community Recreation Center on an outsourced basis.
Professional Services Landscape Architect - Provides funding for professional
landscape architect consulting services to assist the Department with developing
maintenance specifications and developing landscape plans.
Landscape Services ~ Provides for costs associated with contracting tree, landscape,
irrigation and flower maintenance services for all public right-of-ways, and medians.
Beautification/Si.qna,qe - establishes funding for signage and beautification projects to
enhance the aesthetics of the City and foster community pdde. Includes replacement
flags, signage and banners and associated banner arms and hardware as well as
additional banners for Yacht Club Way, NE 188 Street and costs associated with the
FEC Lease.
3452
3455
3460
4311
432O
Landscape/Tree Maintenance Services - Parks - Provides funding for contracting
maintenance services for Aventura Founders Park. Services include: grounds
maintenance; tree maintenance; athletic field maintenance.
Transportation Services - Funding level includes providing three mini-bus public transit
routes on a six day expanded operating schedule on a contractual basis with the
pdvata sector as well as pdnting costs for new timetables. Transit system links the
residential areas to community, retail and medical establishments, as well as linking to
Miami-Dade Transit routes.
Street Maintenance/Drainage - Provides for estimated costs associated with contracting
for street, sidewalk, and drainage maintenance services including street sweeping,
asphalt repair and striping, decorative street light maintenance, canine waste
dispensers, sidewalk repairs, and unanticipated expenses.
Utilities Street Li.qhtinR ~ Provides.funding for services associated with street lighting in
vadous areas of the City.
Utilities Water - Provides funding for purchasing water for irrigating the medians, swales
and dght of ways in the City.
Final audget 2003/I)4 Page 56
4620
4672
4691
4850
4851
4852
5410
542O
R&M Buildinqs - Provides for funding the necessary building maintenance services to
the Community Recreation Center: air conditioning maintenance contract; pest control;
safety inspections; fire alarm system monitoring and maintenance; roof inspections;
plumbing and electrical repairs; janitorial services; secudty system monitoring and
maintenance, and holiday lighting.
R&M Parks - Provides funding for repair and maintenance of park amenities and
equipment, as well as contractual janitorial services for restrooms and office.
R & M Streets- Provides funding for services utilized in the maintenance of streets,
sidewalks and drainage.
Special Events - This figure represents funding for events related to community wide,
annual events to enhance civic pdde and improve the quality of life for the residents:
Arts and Craft Festival, Founders Day, July 4th, Veterans Day, Arbor Day, 3 outdoor
concerts. Winter Wonderland, Halloween and other major special events.
Cultural & Recreation Proqrams - Provide for costs associated with establishing a wide
vadety of cultural and recreation programming such as tdps and tours to local venues,
recreation programs, youth athletics, and a rotating art exhibit October through May.
Founders Day Activities - Provides for funding direct mail, activities, games and
entertainment for Founders Day and concert.
Subscriptions & Memberships - Provides for funding memberships in the Amedcan
Public Works Association and the Flodda and National Recreation and Parks
Association for staff.
Conferences & Seminars - Provides for funding for attending the following'conferences:
Amedcan Public Works Association, Flodda Recreation and Parks Association, National
Recreation and Parks Association, NYSCA ,customer service training, and local
seminars.
Final Budget 2003/04 Page 57
NON
DEPARTMENTAL
CITY OF AVENTURA
2003/04
BUDGETARY ACCOUNT SUMMARY
001-9001-581
9117
8t18
9123
9124
9125
9141
TRANSFERS
Transfer to Park Development Fund
Transfer to Charter School Fund
Transfer to 1999 Debt Se~ice Fund
Transfer to 2000 Debt Service Fund
Transfer to 2002 Debt Service Fund
Transfers to Storm Wafer Fund
,352,988
$
1~0,000 $ $
1,361,695 999,570 1,366,768 1,366,768
487,900 485,611 486,611
3~5,000 396,507 39~,507
NON DEPARTMENTAL
9123
Transfer to Debt Service Fund - Represents debt service amounts required to fund
the Flodda Municipal Loan Council Loan for the Government Center,
9124
Transfer to 2000 Loan Debt Service Fund - Transfer to 2000 Loan Debt Service Fund
for required interest and principal on that Loan.
9125
Transfer tq 2002 Loan Debt Service Fund - Transfer to 2002 Loan Debt Service Fund
for required interest and principal on that Loan.
Final Budget 2003/04 Page 58
CITY OF AVENTURA
2003/04
BUDGETARY ACCOUNT SUMMARY
001-9001-590
CONTRACTUAL SERVICES
3410 Prof. Services - Janitorial $ 46,492 $ 55,000 $ 55,000 $ 52,400 $ 52,4~)
3155 Library Lease Books Program $ 17,374 45,000 45,000 45,000 45,000
4'10t Communication Services $ 78,766
4201 Postage 16,547
4301 Utilities 128,062
4401 Office Space Lease t34,243
4420 Leased Equipment 156
;;;~ Copy Machine Costs t3,256
4501 Insurance t98,430
4620 R.&M- Govemment Center 58,749
4650 R&M. Office Equipment 361
$ 80,000 $ 90,000 $ 90,000 $ 90,000
18,000 18,000 t8,000
115,000 180,000 t80,000
2,000 2,000 2,000 2,000
20,000 20,000 20,000
25t,000 455,000 495,000 485'000
5'000 5'000 18,000 18,000
529~ Other Operating Supplie~ $ 8,774 $ t5,000 $ 15,000 $ t5'000 $ t5,000
5951 Cultural Art~ Center Foundation
5801 Contingency 23,225
10,000 $ 10,000$ t0,000 $ t0,00CI
50,000 40,~0 dS0,000 4Q,000
Final Budget 2003/04 Page 59
NON DEPARTMENTAL
3155
Library Lease Books Pro,qram - Provides funds to address improvements to the
book collection and business odented materials at the Miami-Dade Northeast Library
branch.
3410
4101
4301
4501
462O
465O
Janitorial Services - Costs for Govemment Center.
Communication Services - Costs associated with telephone service, internet access,
web pages, and other communication type services for Government Center and
Police Department.
Utilities- Costs associated with electricity, water, sewer and refuse service for the
Government Center.
Insurance - Liability and property insurance coverage for all City owned or leased
facilities and equipment and all employees and officers.
R & M Government Center - Costs of maintaining service contracts for mechanical
systems within the Government Center.
R & M Office Equipment - Costs of maintaining service contracts on all office
equipment located at the Government Center.
Final Budget 2003~4 Page 60
'~ of E~CCe
CAPITAL
OUTLAY
CITY OF AVENTURA
CAPITAL BUDGET
2003~04
PROJECT APPROPRIATION
6410
City Commission-01.511
Equipment
6401
6410
City Manaoer's Office 4)5- 512
Computer Equipment
Equipment
$ $ 3,192 4,000 4,000
6401
6410
6401
Finance Suo~,r~ Sew. -10.51~
Computer Equipment $ 21,585 $ 169.942 $ 111,4t8 $ 62,500 $ ~2,500
Equipment 3,829 3,489 2,00~ . .
City Clerk - 08-~1~
Computer Equipment
~401
6407
645O
6410
645O
Public Safety -20- 521
Computer Equipment $ 107,709 $ 163,476 $ 164,676 $ 130,000 $ 130,000
Radio Pumhase & Re~lace. 6~,415 102,495 105,125 115,000 115,000
Vehicles - 293,217 411,781 311,600 31 t ,~;00
Community Develooment - 40-524
C~puter Equipment $ 13,757 $ 415 $ 17,050 $ 8,150 $ 8,t50
Equipment 355 1,500
Vehicles 14,620 27,500 27,500
Final Budget
Page 61
3401
645O
6301
6302
6303
6304
6305
6307
6313
6314
6315
6316
6317
6102
6231
6206
6203
6310
C~mFlly~titv Services - 50-53~15411572
Computer Equipment $ 67,403 $ $ 4,700 $
Vehicles 15,409 45,000
Beautification Projects 1,612,242 1,864,677 1,041,404
Walk-ways/Sidewalks 12,352 12,307
Safety Improvements 224,372 62,845
Bus Shelters/Benches/News sten 109,999 213,677 89,458
Road Resurtecing 42,164
Lighting Improvements 353,679 151,271
NE t85th Street & NE 28th Ave. 206,382
NE 190th Street 1,t23
NE 20?th St~t
Country Club Drive Improvements 63,735 1,400,000
NE 188th Street Lighting Improve. 150,000
Park Property Purchase
NE 31 Avenue Park Development
Millennium PidCommunity Center 1,704,582 103,070
Waterways Park Improvements 2t8,053 10,018
Aventura Founders Park 2,179 4,998 7,000
2,500 $
37,500
548,000
35,110
600,000
87,000
3,000,000
7,000
2,500
37,500
548,000
35,110
3,000,000
6201
6195
6208
6899
Non-Deoarimentsl ~q0- 690
Government Center $ 2,920,773
Mutchnik Property Purchase $ 633,141
Building~Equipment 250,000
Capital Reserve 9,719,426
8,436,205
8,431,305
Final Budget 2003/04 Page 62
OFFICE OF THE CITY MANAGER
6401 Computer Equipment - This project consists of upgrading and replacing computer
equipment.
FINANCE SUPPORT SERVICES
6401 Computer Equipment - This project consists of expanding and upgrading the City's
general computer system, which is used by all City Departments. This project also consists
of upgrading computer equipment in the Finance Support Services Department in the
amount of $6,000.
6401 Computer Equipment - This project consists of upgrading and replacing computer
equipment.
PUBLIC SAFETY
6401 Computer Equipment - This project consists of purchasing computer equipment and
software that utilizes the latest technology for the Police Department. The primary system
consisting of CAD dispatch, records management and mobile laptop computer capabilities
was acquired in the 1996/97 fiscal year but will require expansion during the year to
accommodate growth and required upgrades.
15 Desktop Computers $ 30,000
12 Mobile Laptops 65,000
Upgrades 5,000
Replace Air Cards 30,000
6407 Radio EauiDment - This project consists of purchasing 10 handheld and 10 mobile
radios, and upgrades to the 800 MHz system to accommodate the communication needs of
the Police Department.
6450 Vehicles - This project consists of purchasing police vehicles to accommodate the
vehicle replacement program in the Police Department.
Replace 10 Patrol Vehicles and 2 specialty Vehicles
COMMUNITY DEVELOPMENT
6401 Computer Equipment - This project consists of upgrading and replacing computer
equipment.
6450 Vehicles - This project consists of repladng a Utility Vehicle and a vertical file.
Final Budget 2003/04 Page 63
COMMUNITY SERVICES
6401 Computer Equipment - This project consists of upgrading and replacing computer
equipment.
6450 Vehicles - This project consists of the replacement of equipment as follows: Pickup
Truck and Utility Truck.
6301 Beautification Proiects - This program consists of funding projects included in the
Citywide Beautification/Landscape Master Plan as follows:
Yacht Club Way 180,000
William Lehman Causeway 344,000
Install 3 Newspaper Racks 24,000
6307 Liqhtinq Improvements - This project consists of partially funding the following
improvements that are contained in the Transportation Fund:
NE 31`t Avenue 85,000
NE 31 Avenue Park Development - This project consists of developing the 2 acre park site
on NE 31 Avenue. Planned facilities and amenities include: 30 space parking lot; 1.5 acre
open playfleld area; playground facili~es; landscaping with shade trees; decorative fencing
separating the pet park from the play areas; separate entrance for visitors with pets.
25,000 square foot pet exercise area; ddnking fountains for pets and people; several
"pooper scooper'' stations; trash receptacles and security lighting.
6205 Community Center Improvements - This project consists of providing equipment,
computers and improvements at the Community Recreation Center.
Fadlity Reservation Software $8,000
Additional Computers for Technical Center22,000
Point of Sale and Card Pdnter Software 8,000
Additional Registration Station 5,000
Curtain Divider for Gym 6,500
Indoor Portable Stage 3,500
Portable Walls for Hanging Art 4,000
200 Folding Chairs 6,000
Fendng 24,000
6203 Waterways Park Improvements - This project includes purchasing 6 acres from
Gulfstream Racetrack and developing and expanding the current Waterways Park. The
park would include a multipurpose sports field, playground, basketball court, fitness trail
and preservation of 1.5 acres of mangroves.
6310 Aventura Founders Park - This project consists of purchasing soccer goals.
Final Budget 2003/04 Page 64
POLICE
EDUCATION
FUND
CITY OF AVENTURA
CATEGORY SUMMARY
2QQ3/04
This Fund is used to account for revenues and expenditures associated with the two dollarsI
($2.00) the City receives from each paid traffic citation, which, by State Statute, must be used~
Ito further the education of the City's Police Officers.
REVENUE PROJECTIONS
310000~19sS., Locally Levied Taxes
320000~299m Licenses & Permits
3~ooeo~3$ss~ Intergovernmental Rev.
3r~ooeP~sss~ Fines & Forfeitures
3eooooP~ss~ Misc. Revenues
3eoooor~sss~ Transfer from Funds
399900/39999~ Fund Balance
0 0 0 0 0
0 0 O 0 0
0 0 0 0 0
0 0 0 0 O
4,80S 4,14,9 4,300 4,300 4,300
582 69 90 $0 90
0 O O 0 0
15,48~ 5,745 0 0 0
EXPENDITURES
1000/2999
3000/3999
4000/4999
5000/539~
54OO/5999
Personal Services o o o o o
Contractual Services o o o o o
Ot~er ChargeslSvcs o o o o o
Commodities o o o o o
O~her Operating Expenses 15,150 3,259 4,390 4,3~0 4,390
6oo0/6999 Capital Outlay o o o
Flrml Budget 2003J94 Pa~e 65
CITY OF AVENTURA
2003104
REVENUE PROJECTIONS
3511000 Fines $ 4,805 $ 4,149 $ 4,300 $ 4,300 $ 4,300
3611000 Interest Earnings 592 69 90
3989000 Carryover 15,498 5,745 0 0 0
EXPENDITURES 2002
Public Safety - 521
5460 Training $ 15,150 $ 3,259 $ 4,390 $ 4,390 $ 4,390
TOTAL EXPENDITURES
351395
Fine Assessed for Local Police Education - Two dollars ($2.00) is received from
each paid traffic citation issued within the corporate limits of the City, which, by law,
must be used to further the education of the City's Police Officers.
Final Budget 2003/04 Page 66
TRANSPORTATION
AND STREET
MAINTENANCE
FUND
CITY OF AVENTURA
CATEGORY SUMMARY
2003104
This fund was established to account for restricted revenues and expenditures which by
State Statute and County Transit System Surtax Ordinance are designated for
b'ansportation enhancements, street maintenance and construction costs. Expenditures
will either be accounted for in the General Fund by designating specific expenditure
accounts in the Community Services Department and the Capital improvement Program or
in this fund by designating specific operating line items or Capital projects.
REVENUEPROJEC~ONS
3~oooo~ss~, Locally Levied Taxes
32nonor32999,' Licenses & Permits
~,,~ooor~.~s~ Infergovemmental Rev.
34oooo/34939~ Charges for Services
· .~oooo~sss~. Fines & Forfeitures
~o~er3~sss= Misc. Revenues
3soooo=esss~ Transfer from Funds
· sssoer~333s~ Fund Balance
0 0 0 0 0
0 0 0 0 0
517,654 532,033 896,000 1,294,000 t,294,000
0 0 0 0 0
0 0 0 0 0
15,689 3,237* 7,500 7,500 7,600
0 0 0 0 0
239,881 220,224 20,0GO 6,000 ~,000
EXPEND~URES
1000~2999 Personal Services 0 0 0 0 0
3000~3999 Contractual Services 0 0 7o,000 194,000 194,000
4ooo/4sss Other Charges/Svcs 0 0 0 0 0
5000~5335 Commodities 0 0 0 0 0
s400F~ss Other Operating Exp. 0 0 0 0 0
sooo~s~s Capital Outlay 0 0 280,000 s40,Sso ~40,eS0
s~ssss Transfers ss3,000 729,500 573,500 572,610 672,~10
Final Budget 2003/04 Page 67
CITY OF AVENTURA
2003104
REVENUE PROJECTIONS
Misc, Revenues
3611000 Interest Eamings $ 15,~89 $ 3,237 $ 7,500 $ 7,500 $
Carryover $ 239,881 $ 220,224 $ 20,000
Final Budget 2003~4 Page 68
CITY OF AVENTURA
EXPEND~URES
3455
OPERATING
$ $ $ ?0,oo0 $
194,000 $
194,000
6316
63O7
6341
Community Services. ~0~41
Countzy Club Drive Improvements
Street Lighting Improvements
Transportation System Improve~
2~,~0
2~,8~
9101
TRANSFERS - 90-901
Transfer to General Fund
$ 553,000$ 729,500 573,500 572,610 572,$10
Final Budget 2003~4 Page 69
3351200
State Revenue Proceeds - Revenue received in this category represents a
porUon of the total State Revenue Shadng Funds. Their source is the motor fuel
tax and is restricted to road construction and maintenance. Based on information
from the State, it is anticipated that $115,000 will be received in the upcoming
fiscal year.
3353001/ . 010
Local Option Gas Tax - The County has adopted two phases of the local option
gas tax. The first phase is six cents per gallon on fuel and is collected by the
State's Department of Revenue and remitted monthly based on a formula which
provides a weight of 75% to population and 25% to center line mileage in each
city. These funds must be used for transportation related expenditures, The
second phase must be used for transportation expenditures needed to meet the
requirements of the capital improvements elements of an adopted
comprehensive plan.
3353801 County Transit System Surtax - County voters approved a 1/2 percent sales tax
increase for transportation needs that went into effect January 2003. As provided
by County Ordinance the cities receive 20% of the proceeds based upon
population. Based on information provided by the County is anticipated that
$735,000 will be received for the fiscal year.
3455
Enhanced Transit Services - Funds will be used to fund required 20% of County
Transit System Surtax for enhanced public bus transportation system beyond
levels set in the 2001/02 budget.
6307
Street Li,qhtinq Improvements -This project provides for the installation of new
streetlights and illuminated street signs in certain areas.
Street Lights: NE 31st Avenue 85,000
Yacht Club Way 150,000
Street Signs: NE 31 st Avenue/Williams Island Boulevard 60,000
Williams Island Boulevard
NE 29th Place/Aventura Boulevard
NE 30th Avenue/NE 203rd Street
Causeway/Biscayne Boulevard
Williams Island Boulevard/Biscayne Boulevard
Final Budget 2003/04 Page 70
6341
Transportation System and Traffic Improvements -This project includes
improvements to the City's transportation and traffic system including bus
shelters. A major component of this project is the implementation of the Traffic
Video Monitoring Program which provides for the installation of cameras at key
intersections to allow for the Police Department to monitor and respond to traffic
conditions.
Extend Lehman Causeway Westbound Service Road $55,000
Install Curbing to 6 Bus shelters 15,000
Install Shelter at Biscayne Blvd and NE 2;10th 73,500
Traffic Video Monitoring Program for
Miami Gardens/Biscayne Blvd, NE 183rd/Biscayne Blvd (2) 137,500
9101
Transfer To General Fund - After the budget is reviewed, specific expenditure
accounts in the Community Services Department and the Capital Improvement
Program will be designated as funded from this fund. Although we will account
for these expenditures within the General Fund, transfers will be made once per
month from the Street Construction and Maintenance Fund to the General Fund
to reimburse the General Fund for actual expenditures made from these
designated expenditure accounts.
Final Budget 2003104 Page 71
POLICE CAPITAL
OUTLAY IMPACT
FEE FUND
CITY OF AVENTURA
CATEGORY SUMMARY
20O3/O4
This fund was created to account for impact fees dedved from new developments and
restricted by Ordinance for Police capital improvements. This fund provides a funding source
to assist the City in providing police services required by the growth in the City,
REVENUE PROJECTIONS
31oooo;31sss~ Locally Levied Taxes
3aooOo=2sss~ Licenses & Permits
33oooo;33sss~ Infergovemmental Rev.
34oo0o/34~s~ Charges for Services
3.~oooP~ss~ Fines & Forfeitures
38oooo/3~9e; Misc. Revenues
3eoooo/38ss~ Transfer from Funds
399900/39989~ Fund e;;dance
S $ S S $
o o o
o o o
o o o
o o o
169,548 11~,094 65,000
o o o
131,721 62,714 40,000
0 0
0 0
0 0
0 0
4,9,000 4,9,000
0 0
42,000 42,000
EXPENDITURES
1000/2999 Personal Services $ $ $ $ $
3000/3999 Contractual Services 0 0 0 0 0
400014.~9 Ot~er ChargesJSvcs o o o o o
5000/5399 Commodities o o o 0 o
,54oo/59ss Other Operating Exp. o o o o o
~000/6g;,9 Capital Outlay S238,6r~ $ 99,199 $t05,000 $ 91,000 $ 81,000
sooo/~ss Transfers o o o o o
Final Budget 2003/04 Page 72
CITY OF AVENTURA
2003/04
REVENUE PROJECTIONS
361100
3832200
Interest Earnings $ 3,331 $ 869 $ $ $
Police impact Fees 166,217 t18,225 65,000 49,000 49,{X30
Non -Revenue
Carryover $ 131,721 $ 62,714 $ 40,000 $ 42,000 $ 42,000
EXPENDITURES 2002
Public Safety - 521
6407 Radio Purchale & Replace. 182,168
6401 Computer Equipment 4,285
6460 Vehicle& .4,726
6410 Equipment $ 47,376 $
99,199 95,826 91,000 81,000
6999
Non-~e~arimental - 5~)
Capital Reserve $ - $ - $ 9,174
Final Budget 2003/04 Page 73
3632000
Police Impact Fees - Represents fees collected from new development to pay for
additional police costs and capital equipment caused by the impact of the
development on services and the community.
PUBLIC SAFETY
6410 Equipment - This project consists of purchasing the following equipment for the Police
Department:
Replace 15 vests
10 Overhead light bars, Sirens & Cages
Replace SMART Radar Trailer
Madne patrol engine replacement
Final Budget 2003~4 Page 74
PARK
DEVELOPMENT
FUND
CATEGORY SUMMARY
2003/04
This fund is used to account for revenues and expenditures specifically earmarked for
capital improvements to the City's park system. The fund will account for impact fees
dedved from new developments and restricted by Ordinance for Park capital improvement
~rojects.
REVENUE PROJECTIONS
3100eo~155s~ Locally Levied Taxes
320000~32559~ Licenses & Permits
330000P~55~ Intergovemmenta| Rev.
340000/34999; Cha~ge$ for Services
~55000~5555~ Fines & Forfeitures
3~0000~s55; Misc. Revenues
~oooo~s55s~ Transfer from Funds
3ss~o~sssS; Fund Balance
$ $ $ $ $
0 0 0 0 0
55,617 0 0 0 0
0 0 0 0 0
0 0 0 0 0
668,135 497,780 0 13.000 13,000
0 0 0 0 0
635,424 1,236,388 b"/8,618 387,000 387,000
EXPENDITURES
1000~2999 Personal Services $ $ $ $ $
3oo0/3955 Contractual Services 0 0 0 0 0
4ooo/4955 Other Charges/Svcs 0 0 0 0 0
5500/5599 Commodities o o o o o
5400/5999 Other Operating Exp. o o 0 o o
6000/6999 Capital Outlay $ 122,789 $ 913,~82 $ 578,618 $ 400,000 $ 400,000
5500~559 Transfers o o o o o
Final Budget2003fl)4 PaGe75
CITY OF AVENTURA
2003/04
REVENUE PROJECTIONS
Interaovemmantal Revenues
3377100 Sate Neighbor. Parks Grant $ 55,617 $ $ $ $
Misc. Revenues
3611000 IntereltEamlng$ $ 34,586 $ 16,75~ $
Carryover $ 635,424 $ 1,236,388 $ 578,818 $ 387,000 $ ~87,000
EXPENDITURES 5001
62O5
6118
6316
62O3
Community Services. 572
Millennium Pk/Community Cente $ 78,093 $ 9t3,882 $ 438,618 $ $
Community Center Land 5,000
CountrJ Club Drive Impmv~ 3,9,6~6
Waterwaya Park Impmvemente 400,000 400,000
Non-Oeoartmental - 5~1~
TOTAL EXPENDITURES
Final Budget 2003/04 Page 76
3632700 This represents the amount anticipated from park impact fees required from new
residential development in the City.
COMMUNITY SERVICES
6203 Waterways Park - This project consists of developing a multipurpose sports field,
playground, basketball court, fitness trail, parking facilties.
Final Budget 2003~4 Page 77
DEBT SERVICE
FUNDS
CITY OF AVENTURA
CATEGORY SUMMARY
2003/04
These funds are established to account for revenues and/or transfers pledged for debt~
service payments on long term financing.
REVENUE PROJECTIONS
310000/310000 Locally Levied Taxes $
320000/323900 Licenses & Permits $
330000/333~09 Intergovernmental Rev, $
34oeeer~,~ Charges for Services $ $
3soooo/3ss$ss Fines & Forfeitures $ $
360000/300003 Misc. Revenues $ 29,37t $
380000/389999 Transfer from Funds $ 1,s4s,003 $
339000/335003 Fund Balance $ 3..~,812 $
$ $ $ $
$ $ $
S $ $ $
$ $
$ $ $
29,483 $ 24,900 $ 24,9s8
1,795,339 $ 1,834,570 $ 2,00t,4~2 $
366,615 $ 850,941 $ $
EXPENDITURES
1000/2999 Personal Services 0 0 0 0 0
3000/3999 Contrsctual Services 0 0 0 0 0
4000/4.900 Other ChargeslSvcs o o o 0 o
5000/5399 Commodities 0 o o o 0
6400/0000 Other Operating Expenses o o o o o
0000/33~ Capital Outlay 0 0 0 0 0
7000~3 Debt Service 1,868,330 1,008,440 2,710,469 2,716,410 2,718,410
sooo~00s Transfers 0 0 0 0 0
Final Budget 2003/94 page 78
CITY OF AVENTURA
CATEGORY SUMMARY
2003104
This fund was established to account for debt service payment expenditures associai~"'~,iih~
the long term financing for the purchase of properties utilized for public parks, and the~
permanent Govemment Center and the construction of the Govemment Center.
REVENUE PROJECTIONS
3toooo~1~ Locally Levied Taxes
99oooo~29909 Licenses & Permits
99ooo~33ss~ Intergovernmental Rev.
3r~ooor~$g~ Fines & Forfeitures
~oooo~sssss Misc. Revenues
~oooo~assgs Transfer f~om Funds
~ Fund Balance
$ $ $
0
0
0
7,444
1,361,oo$
355,812
0 0 0
0 0 0
0 0 0
0 0 0
4,327 0 0
1,358,025 999,570 t,366,768
368,615 366,615 0
EXPENDffURES
1000/2999 Personal Services 0 0 0 0 o
3000/3OO9 Contractual Services 0 0 0 0 0
400014,9~9 Other Charges/Svcs 0 0 0 0 0
oooo/s399 Commodities 0 0 o 0 0
s4oo~99s Other Operating Expenses 0 o o 0 0
oooo~so9 Capital Outlay 0 0 0 0 0
?000/790o Debt Service 1,358,337 1,357,156 1,366,185 1,386,768 1,~85,768
oooo~oos~ Tmnsfem o o o o o
Final Budget 2OO3/04 Page
CITY OF AVENTURA
2002/03
REVENUE PROJECTIONS
3141000 Utility Tax- Electric
3142200 Utility Tax-Telecommunications
3143000 Utility Tax-Water
3144000 Utility Tax-Gas
3611000 Interest Eaminge
3811001 Transfer from General Fund
3842000 Bond Proceeds
3999000 Carwover
$ $ $ $ $
7,444 4,327
1,361,695 1.358,025 999,570 1.366,768 1,366,768
355.812 366,815 366,615
EXPENDITURES 9001
Non-Departmental - 590
7130 Principal $ 370,000 $ 380.000 $ 395,000 $ 410,000 $ 410,000
7230 Interest 970,255 956.940 950.100 935,683 835,883
7330 Other Debt Service Costs 18,082 20,216 21,085 2t,085 2t,085
TOTAl. EXPENDITURES
Final Budget 2003~04 Page 80
3811001 Transfer From General Fund - Amount transferred from the General Fund to fund
debt service costs.
7130
Principal - Principal payment due 4/1/2004 on the Flodda Municipal Loan Council
Loan which financed the construction of the Government Center as well as refund
the line of credit which paid the costs of acquiring the Park site and Government
Center site.
7230
Interest - Interest payments due on the loan which will be payable on 4/1/2004
and 10/1/2004.
733O
Other Debt Service Costs - Fees payable to the Flodda Municipal Loan Council
for acting as the paying agent and arbitrage calculation costs.
Final Budget 2003/04 Page 81
CITY OF AVENTURA
CATEGORY SUMMARY
2003104
This fund was established to account for debt service payment expenditures associated withI
the 2000 Loan which was used for the Community Recreation Center and the acquisition and~
construction of Waterways Park. I
REVENUE PROJEC~ONS
310000/319999 Locally Levied Taxes
$20ooo~2sSSS Licenses & Permits
33oooo~9~o Intergovemmental Rev.
~mooor~,,~sss~ Charges for Services
3E0000/3~9999 Fines & Forfeitures
3soooo/3mgs~ Misc. Revenues
380000/389999 TransfeF from Funds
~ssseor~ss Fund Balance
$ $ $ $ $
o o o o o
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
21,927 25,156 24,958 24,968 24,9~8
487,900 437,314 0 485,81t 485,6tt
0 0 484,326 0 O
EXPENDffURES
1ooo/2999 Personal Services o o o o o
3o0o/39s9 Contractual Services o o o o o
,,ooo;4sss Other Charges/Svcs o o o o o
500015399 Commodities o 0 0 0 0
54oo~ssss Other Operating Expenses o o o o o
sooo~sss Capital OutJay 0 0 0 0 0
7000/7999 Debt Service 509,993 509,284 509,284 510,569 510,569
seoo/ssss Transfers o o o o o
Final Budget 2~)3~4 Page 82
CITY OF AVENTURA
2003~04
REVENUE PROJECTIONS
3~11000 InterestEamings $ 21,927 S 25,156 $ 24,958 $ 24,958 $ 24,~8
3811001 Transfer from General Fund 487,900 437,3't 4 486,6t
38420~0 Boil proceeds
EXPENDITURES 9001
No~-Oermrb~tental - ~90
7130 Principal $ 220,000 $ 190,000 $ 190,000 $ 220,000 $ 220,000
72'30 Interest 288,993 319,284 319,284 2~0,56~ 290,569
TOTAJ- EXPENDITURES
3811001 Transfer From General Fund - Amount transferred fi-om the General Fund to fund
debt service costs.
7130
Principal - Principal payment due 10/1/2004 on Bank Qualified Loan which
financed the Community Recreation Center and the acquisition and construction of
Waterways Park.
7230
Interest - Interest payments due on the loan which will be payable on 4/1/2004
and 10/1/2004.
Final Budget 2~03/04 Page 83
CATEGORY SUMMARY
2003104
This fund was established to account for debt service payment expenditures associated withI
the 2002 Loan which was used to acquire property for the Charter School and partially fund~
the Community Recreation Center. I
REVENUE PROJECTIONS
stoooo~lsSSs Locally Levied Taxes
320000r32sss~ Licenses & Permits
330000/339999 Intergovemmental Rev.
~4oooo~4ssss Charges for Services
3soooo/3r~s$9 Fines & Forfeitures
~oo~or~ssss Misc. Reve~tues
~oooo~ssss Transfer from Funds
~ssseo~sss Fund Balance
$ $ $ $
o o o o
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 233,369 395,000 396,E07
0 0 0 0
o
o
o
o
o
356,6o7
o
EXPENDITURES
1ooo/2999 Personal Services o o o o o
3000/3999 Contractua! Services o o o o o
4000/4999 Other Charges/Svcs o o o o 0
soo0~aSS Commodities o o o o 0
,~4oo/sss9 Other Operating Expenses o o o o o
sooo~sss Capital Outlay o o o o o
7000/7999 Debt Service 0 0 395,000 396,507 396,507
90o0/9999 Transfers o o o o o
Final Budget 2003~4 Page 84
CITY OF AVENTURA
2003104
REVENUE PROJECTIONS
3611000 Interest Earnings
3811001 Transfer from General Fund 0
3842000 Bond Proceeds 233,369
~ Canyover
395,000 3,9~,507
EXPEND~URES~001
Non-Oeoartmentel - 580
7130 Principal $ 115,000 $ 132,3t5 $ t32,3t5
7230 Interest 285,000 234,192 2e4,192
TOTAL EXPEND4TURES
3811001 Transfer From General Fund - Amount transferred from the General Fund to
fund debt service costs.
7130
Principal - Principal payment due 8/1/2004 on the Loan which financed the the
acquisition of the charter school site ($4,600,000) and the balance of
Coummunity/Recreation Center ($900,000).
7230
Interest - Interest payments due on the loan which will be payable on 2/1/2004
and 8/1/2004.
Final Budget 2003~4 Page 85
CATEGORY SUMMARY
2003104
This fund was established to account for debt service payment expenditures associated
with the FIodda Intergovernmental Finance Commission Loan which was used to fund the
construction and equipment for of the Aventura Charter Elementary School.
REVENUE PROJECTIONS
310000/31~ Locally Levied Taxes
320000/3299~ Licenses & Permits
33oooo/33999. Intergovernmental Rev.
34oooo/34sss~ Charges for Services
3s0000/3~,, Fines & For~itures
3~ooot3~se~, Misc. Revenues
3aoooor~se~ Transfer from Funds
3essoo/3ssse~ Fund Balance
0 0 0 0 0
0 0 0 0 0
0 260,478 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 440,000 442,566 442,566
0 0 0 0 0
EXPEND~URES
lOOO/2999 Personal Services o o o o o
3oooP~ss Contractual Services o o o o o
4ooo/4sss Other ChargeslSvcs o o o 0 o
~ooo/53se Commodities o o o o o
s4ooFusss Other Operating Exp. o o o o o
6ooo~sss Capital Outlay o o o o o
7GOG/7999 Debt Service 0 0 440,0oo 442,see 442A66
oooo~sss Transfers o o o o o
Final Budget 2003104 Page 86
CITY OF AVENTURA
2002/03
REVENUE PROJECTIONS
3011000 Interest on Investments $ $ $ $ $
Transfer From Charter School Fund 442,566 442,566
3~QQO Carryover 0 0
~42000 Bond Proceeds 0 260,478 440,000 O O
EXPENDITURES
Non-Oe~artmental - 590
7130 Principal 147,$85 147,885
7230 Interest 0 0 440,000 2~4,ggt 294,8~t
TOTAL EXPENDITURES ..... ~ ~,i ~ :~ ~ ~ ~ r
3811901 Transfer From Charter School Fund - Transfer of funds for lease payment from
Charter School Fund for elemetary school to fund debt service costs for
construction of School.
7130
Principal - Principal payment due 8/1/2004 on the Loan which financed the
construction of the charter school.
723O
Interest - Interest payments due on the loan which will be payable on 2/1/2004
and 8/1/2004,
Final Budget 2003~4 Page 87
CAPITAL
CONSTRUCTION
FUNDS
CITY OF AVENTURA
CATEGORY SUMMARY
2003/04
These funds were established to account for bond and loan proceeds and expenditures
associated with various projects which were financed through long term borrow ng.
REVENUE PROJECTIONS
=loooo~315sss Locally Levied Taxes
a;oooo~a~ Licenses & Permits
330000r33ssss Intergovernmental Rev.
340000/34ssss Charges for Services
3soooo~3~s Fines & Forfeitures
36oooor~ssss Misc. Revenues
ssoooor~essss Transfer/Debt Proceeds
3sssoo~sssss Fund Balance
$ - $ $ $ $
479,661 9'1,560 15,000
6,020,500 5,505,74~ 6,560,000
3,518,,486 6,027,675 5,759,525
EXPENDITURES
1 ooor2ss9 Personal Services $ $ $ $ $
3000~3se9 Contractual Services 0 0 0 0 0
400014sss Other Charges/Svcs 0 0 0 0 0
500015399 CofllmoditJes 0 0 0 0 0
5400/5999 Other Operating Expense o o o o o
60O0/0999 Capital Outlay $ 4,164,829 $ 6,175,510 $ 11,T'/'4,525 $ $
?oooffsss Debt Service o o o o o
9000/9999 Transfers o o 5~o,ooo o o
Final Budget 2003/04 Page 88
CITY OF AVENTURA
CATEGORY SUMMARY
2003/04
This fund was established to account for bond proceeds and expenditures associated with
the Revenue Bond ssue to construct the Government Center.
REVENUE PROJECTIONS
310000r~tss${ Locally Levied Taxes
920(x)ot32s~ Licenses & Permits
3.10000~s~ Intergovernmental Rev.
~axx~(~u,,~92~ Charges for Services
~oooor~s~ Fines & Forfeitures
3~o(x)oP~t~s~ Misc. Revenues
~oeeo~sss~ Transfer/Debt Proceeds
· sssooP~ssm. Fund Balance
$ $ $ $ $
0 0 0 0 n
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
242,455 0 0 0 0
0 0 0 0 0
3,518,4,96 0 0 0 0
EXPEND~URES
looo~2s~s Personal Services o o o o o
3o~o~sss Contractual Services o o o o o
4ooo;4921 Other Charges/Svcs o o o o o
6000/,~ss Commodities 0 0 0 0 0
,5400~,.s92 Other Operating Expense 0 0 0 o o
6ooo~ss9 Capital Outlay 3,924,8oo
T00(~Tss9 Debt Service o
sooo~ssss Transfers o
Final Budget 2~03~4 Page 89
CITY OF AVENTURA
2003/04
REVENUE PROJECTIONS
3611000 Interest on Investments $ 242,455 $
3999000 Carryover $ 3,518,496 $
3842000 Bond Proc~KIs
$ $
EXPENDITURES 9001
NonaDe~artmental - 590
6101 Land Acquisition
6201 Government Center
7390 Bo~d Issue Costs
TOTAL EXPENDITURES
3,924,800
$ $
Final Budget 2003~4 Page 90
CITY OF AVENTURA
CATEGORY SUMMARY
2003/04
This fund was established to account for proceeds and expenditures associated with the bank
loan issued in 2000 for construction of the Community Recreation Center and the acquisition
and construction of Waterways Park. ~
REVENUE PROJECTIONS
310000/319958 Locally Levied Taxes $ $ $ $ $
320000/329999 Licenses & PewnJts 0 0 0 0 0
330000/339999 Intergovemmental Rev. 0 0 0 0 0
34oooo/349999 Charges for Services 0 0 0 0 0
399000/39999s Fines & Forfeitures 0 0 0 0 0
399000/3~99ss Misc. Revenues 237.20~ so,s27 15,000 0 0
990000~399999 Transfer/Debt Proceeds 6,020,5oo 0 0 0 0
399900/399999 Fund Balance 0 6.027,675 4,85~,525 0 0
EXPENDITURES
lOOO/2Sss Personal Services o o o o o
3000/3999 Contractual Services o o o o o
4ooo/4s99 Other Charges/Svcs o o o o o
5000/5399 Commodities o o o o o
~)/599e Other Operating Expense o o o o o
99OO/9999 Capital OuUay 230,029 1,215,475 4,874,525 0 0
7O0O/7999 Debt Service 0 0 0 0 0
9900mess Transfers 0 0 0 0 0
Final Budget 2003~)4 Page 91
CITY OF AVENTURA
2003/04
REVENUE PROJECTIONS
3611000 Interest on Investments $ 237,206 $ 90,927
3,999000 Carryover $ 6,027,$75 4,859,525
3842000 Bond Proceeds 0,020,500
EXPENDITURES 9001
Communitv Services - 50-53915411572
0203 Waterways Park Impr. $ 39,097 $ $ 4,000,000 $ $
6205 Community Recreation Center 190,932 1,215,475 874,525
9194
Non43e~artmentnl. 90-590
Transfer to Debt Serv Res.
TOTAL EXPENDITURES
Final Budget 2003/04 Page 92
CITY OF AVENTURA
CATEGORY SUMMARY
20O3/O4
This fund was established to account for loan proceeds and expenditures associated with theI
2002 financing issued for the acquisition of the Elementary School site and to partially fund~
the construction of Community Recreation Center. I
REVENUE PROJECTIONS
3~oooo/3~9~e Locally Levied Taxes
32m)0o/329~99 Licenses & Pel~nits
33oooo/3.~'~--. Intergovernmental Rev.
36ooo~3~999 Fines & Forfeitures
3eooooP~ssss Misc. Revenues
3~oooo/3~sss Transfer/Debt Proceeds
399900/399999 Fund Balance
$ $ $
o o o
0 0 o
0 0 0
0 0 0
0 623 0
0 5,505,749 0
0 0 900,000
$
o 0
0 0
0 0
0 0
0 0
0 0
0 0
EXPENDITURES
looor~ss Personal Services
3000/3999 Contractual Services
4000/4999 Other ChargeslSvcs
5OOO/5399 Commodities
5400P~..999 Other Operating Expense
6000/~99 Capital Outlay 0 4,534,665 900,000 0 0
70oo/7999 Debt Service 0 0 0 0 0
9000/3999 Transfers o o o o o
Final Budget 2003/04 Page 93
CITY OF AVENTURA
2003104
REVENUE PROJECTIONS
3611000 Interest on investments $ $ 623 $
$ $
EXPENDITURES 9001
Community Services - 50-5391541157~
6205 Community Recreation Center $ $ $ 900,000 $ $
6107 Charter School Land Acq. $ $ 4,534,665
9194 Transfer to Debt Serv Res. $ $
TOTAL EXPENDITURES
Final Budget 2003/04 Page 94
CITY OF AVENTURA
CATEGORY SUMMARY
2003/04
This fund was established to account for loan proceeds and expenditures associated withI
the Florida Intergovemmental Finance Commission Loan which was used to fund the~
construction and equipment for of the Aventura Charter Elementary School I
REVENUE PROJECTIONS
3t0000/3t99~. Locally Levied Taxes
320000~295s~ Licenses & Permits
~ Intergovernmental Rev.
3,mooo~ Charges for Services
3~oooo~699~ Fines & Forfeitures
~ooeo~ Misc. Revenues
~ Tranafer/Debt Proceeds
~sSooP~ss~. Fund Balance
$ $
$ $ $
0 0 0 0 0
0 0 0 0
0 o 0 0 0
o o o o o
o o o o o
0 0 6,560,000 0 O
0 0 0 0 0
EXPENDITURES
1ooo~9~ Personal Services 0 0 0 0 0
3000/3999 Contractual Services 0 0 0 0 0
400014999 Other Charges/Svcs o o o o o
,sooo~s9 Commodities o o o o o
~4oo~,~s9 Other Operating Expense o o o o o
~oo~ Capital Outlay o 42s,37o 6,ooo,ooo o o
?ooo/Tss9 Debt Service o o o o o
9000/9999 Transfers o o
FI~I Budget 2003/04 Page 95
CITY OF AVENTURA
2002/03
REVENUE PROJECTIONS
' ~ ~ ;- ~ ~
3611000 Interest on Investments $ $
3999000 Carryover
3842000 Bond Proceeds 6,550,000
$ $
EXPENDITURES 9001
6307
6401
Non43e~artmenta1-6010-569
Charter School Construction
Computer Equipment
Equipment
Transfer to Debt Service 290
Transfer to Cha~tor ~chool Fund,
TOTAL EXPENDITURES
$ 425,370 $ 5,525,000
185,000
290,000
Final BudGet 2~03/94 Page 96
~ of Exce
STORMWATER
UTILITY FUND
CITY OF AVENTURA
CATEGORY SUMMARY
2003104
This fund is used to account for revenues and expenditures specifically earmarked for the~
construction and maintenance of the C ty's stormwater drainage system.
REVENUE PROJECTIONS
$10000/31~J~ Locally Levied Taxes $ $ $ $
320000~2ss~ Licenses & Permits 0 0 0 0
330000/33999~ Intergovernmental Rev. 0 0 0 0
340000~34S~ Charges for Services 833,7oo 771,835 907,740 939,518
3~0000/3~$~ Fines & Forfeitures o o o o
360000/3SSS~ Misc. Revenues 16,586 5,945 0 0
~aoooor~sss., Transfer from Funds 0 0 0 0
399900/399~9~ Fund ealsnce 0 1,120,697 22,693 25,604
0
0
93.9,518
0
0
0
25,s04
EXPENDITURES
looo/2sss Personal Services
3000/3999 Contractual Services
4ooo/4sss Other ChargeslSvcs
S000/,5399 Commodities
s4oo/sss9 Other Operating Exp.
6000~ss Capital Out]ay $ 71,684 $ $ 363,396 $ 568,218 S 668,218
soootssss Transfers $ 180,541 $ 185,040 $ 567,037 $ 396,904 $ 39~,$04
Final Budget2OO3~4 Page97
CITY OF AVENTURA
2003104
REVENUE PROJECTIONS
3439110
Charaes for Sewlces 4-1
Stonnwater Utility Fees
$ 833,700 $ 771,835 $ 907,740 $ 939,5t8$ ~3~,5t8
3343602
3611OOO
~teGrant $ . $ 580,0~0 S . S . $ .
Misc. Revenues 9-~
Interest Eamings $ 16,586 $ 5,945
3999000
Carryover 0 1,120,8~7 22,693 25,904 25,904
Final Budget 2003/I)4 Page
CITY OF AVENTURA
2003104
EXPENDITURES 5001
Capital Outlay:
Community Services - 538
6306 Drainage Improvements $ 71,684 $ $ 337,280 $ 565,~)0 $ 669,000
6316 213 St. Stormwater Collector
Non.Oeomtmentat - 5SO
Capital Resewe
Total Capital OutJay
NON-DEPARTMENTAL - TRANSFERS 9001
Transfers - 58t
9111 Repayment to General Fund $ $ 375,000 $ 200,000 $ 200,000
9101 Transfers to General Fund $ 180,541 $ 185,040 192,037 196,904 196,904
TOTAL EXPENDITURES
Final Budget 2003/04 Page 99
3439110
Stormwater Utility Fees - It is proposed to maintain the Stormwater fee at $2.50
/ERU to fund the required drainage improvements. The following represents the
computation of the revenues dedved from Stormwater Utility Fees:
Customer Data:
Projected No. of Billable ERUs 32,622
Monthly Rate Per ERU $2.50
Revenues:
Gross Stormwater Utility Billings $978,655
Less: Uncollectibles (39,147)
Yields: Net Stormwater Revenue $939,518
COMMUNITY SERVICES
6306 Draina,qe Improvements - The following projects are scheduled for the 2003/04 fiscal
year.
Yacht Club Way Drainage Improvements
Hospital Distdct NE 213th Street Connector
Final Budget 2~03~4 Page 100
POLICE
OFFDUTY
SERVICES FUND
CITY OF AVENTURA
EO~E OEFDU ,~'l~C ~UND $2e
CATEGORY SUMMARY
2003/04
I This Fund was established to account for revenues and expenditures associatedI
services provided by off duty Police Officers in private customer details to the vadous~
businesses and condominium associations. ~
REVENUE PROJECTIONS
~COD-
3~oooo=~9sss Locally Levied Taxes o o o o o
320000/329999 Licenses & Permits o o o o o
330000/339999 Intergovernmental Reve o o o 0 o
340000/349999 Charges for Services 357,900 314,204 41t,000 300,{~0
350000/359999 Fines & Forfeitures o o o o o
360000/'369999 Misc. Revenues o o o o
~oooor~assss Transfer from Funds 0 0 0 0 0
399900/399999 Fund Balance 0 0 0 0 0
EXPEND~URES
1000/2999 Personal Services 364,094 338,859 411,000 300,Of~o 300,000
3000/3999 Contractual Services o o o o o
400014999 Other ChargeslSvcs o o o o o
5ooo~s=s9 Commodities o o o o o
5400/5999 Other Operating Expen., o o o o o
Capital Outlay o o o o o
Final Budget 2003/04 Page 101
CITY OF AVENTURA
2003~04
REVENUE PROJECTIONS
Char.es For Services
3421100 Police Detail Billing 357,900 314,204 411,000 300,000 300,000
CITY OF AVENTURA
EXPENDITURES 5001
1420
2101
2491
Public Safetv- 521
Extra Duty Detail 322,204 338,859 350,000 254,994 254,994
FICA 24, t69 26,000 15,507 t9,507
Worker's Compensation 17,721 35,000 25,499 25,499
TOTAL EXPENDITURES }~ * ~: ~1~8~ ~ gt~ [~ ~~
3421100
Police Detail Billing - Estimated amount of revenue generated by off-duty details
in the City's business and residential communities.
Final Budget2903,~4 Page102
APPENDIX
BUDGET SYSTEM
The City of Aventura uses the Budgeting by Objectives Process in the formulation of its
budgeL Departmental Budgets include a Recap page that contains the Department
Description and Personnel Allocation Summary and Organization Chart. Each department
also includes an Objectives page and a Budgetary Account Summary. The Objectives page
presents a review of the department objectives and performance/workload indicators. The
Budgetary Account Summary provides expenditure detail and a comparison of current and
previous years expenditures. The Budgetary Process is intended to be very valuable in
communicating with the Commission and citizens of the City.
BUDGET PROCESS
The City of Aventura's Budget process began in April with a staff meeting between the City
Manager and Department Directors to review budget philosophy and develop overall goals
and objectives. The enUre budget process encompasses approximately five (5) months of
the fiscal year. During this period, meetings were held with Department Directors, the City
Commission and the public to insure representative input. The budget calendar that follows
details the actions taken during the budget process.
April 4 City Manager
Department Directors
April 25 City Manager
April 25 to May 16
May 16 to July 3
All Department Directors
City Manager
Finance Department
City Manager
July 10 City Manager
July 17
September 4*
September 18*
City Manager
City Commission
City Commission
City Commission
Overview of budgetary issues and
establish priorities.
Staff meeting is held to distribute
Budget Request Forms. Forms will
include budget figures for previous
fiscal year along with aotuale for six
months of current fiscal year.
Completed Budget estimates are
submitted to City Manager, Revenue
estimates are prepared.
Conducts departmental budget
review meetings, balances budget
and prints budget documents.
City Manager's recommended
budget document and massage ara
submitted to City Commission.
Budget Review Meeting, adopt
tentative Ad Valorem rate.
First Reading on Budget and Ad
Valorem Tax Rate Ordinance.
Second Reading on Budget, Ad
Valorem Tax Rate Ordinance and
Public Hearings.
Flnal ~udget 2003/~4 Page 103
September19 City Clerk Tax Rate Ordinance delivered to
Property Appraiser.
October I
All Departments
New Budget becomes effective.
*Dates subject to change based on School Board and County Commission dates.
BUDGET AMENDMENT
The Budget Amendment Process will differ as to form depending on whether or not the
original budget appropriation is exceeded as follows:
Any change or amendment to the budget that will increase the original total
appropriated amount can only be accomplished with the preparation of an
Ordinance requiring two (2) public hearings and approval by the City
Commission.
Any change or amendment to the budget which transfers monies within a fund
but does not increase the total appropriated amount can be accomplished
with the preparation of a Resolution. This does not require a public hearing,
however, approval by the City Commission is still necessary.
BASIS OF ACCOUNTING
Basis of Accounting refers to the time period when revenues and expenditures are
recognized in the accounts and reported on the financial statements. Basis of
accounting relates to the timing of the measurements made, regardless of the
measurement focus applied.
The accrual basis of accounting is followed for the proprietary fund types. The modified
accrual basis of accounting is followed in the governmental fund types and the
expendable trust funds type. Under the modified accrual basis of accounting, revenues
are recorded when susceptible to accrual, that is, when they are both measurable and
available. Available means collectible within the current period or soon enough
thereafter to pay current liabilities. Expenditures are generally recognized under the
modified accrual accounting when the related fund liability is incurred. Exceptions to the
general rule are principal and interest on general long-term debt which is recognized
when due.
Final Budget 2003/04 Page 104
ACCOUNT
ACCOUNTING SYSTEM
APPROPRIATION
ASSESSED VALUATION
BOND
BONDED DEBT
BUDGET
BUDGET MESSAGE
BUDGETARY CONTROL
CAP~ALPROGRAM
A term used to identify an individual asset, liability, expenditure
control, revenue controt, encumbrance control, or fund balance.
The total structure of records and procedures which discover,
record, classify, summarize, and report information on the financial
position and results of operations of a government or any of its
funds, fund types, balanced account groups, or organizational
components.
An authorization granted by a legislative body to make expenditures
and to incur obligations for specific purposes. An appropriation is
limited in amount to the time it may be expended.
A valuation set upon real estate or other property by the County
Assessor and the stets as a basis for levying taxes.
A written promise, generally under seal, to pay a specified sum of
money, called the face value, at a f'=ed time in the future, called the
date of maturity, and carrying interest at a fixed rate, usually
payable periodically. Note: The difference between e note and a
bond is that the latter usually runs for a longer period of time and
requires greater legal formality.
That portion of indebtedness represented by outstanding bonds.
A plan of financial operation embodying an estimate of proposed
expenditures for a given period and the proposed means of
financing them. Used without any modifier, the term usually
indicates a financial plan for a single fiscal year.
A general discuSsio~ of the proposed budget as presented In
writing by the budget-making author~ to the legislative body.
The control or management of a government or enterprise in
accordance with an approved budget for the purpose of keeping
expenditures within the limitations of available appropriations and
available revenues. Representu the level of control at which
expenditures may not exceed budget_ Any revisions that alter the
total expenditures of a department must be approved by the City
Commission.
A plan for capital expenditures to be incurred each year over a fixed
period of years to meet capital needs arising from the long term
work program or otherwise. It sets forth each project or other
contemplated expenditure in which the government is to have a part
and specifies the full resources estimated to be available to finance
the projected expenditures~
Final Budget 2003~4 Page 105
CAPITAL BUDGET
CAPITAL
CONSTRUCTION
FUND
CAPITAL PROJECT
FUND
CAPITAL OUTLAYS
CHART OF ACCOUNTS
DEBT SERVICE FUND
DEBT SERVICE
REQUIREMENTS
DEPRECIATION
ENCUMBRANCES
ENTERPRISE FUND
A plan of proposed capital outlays and the means of financing them
for the current fiscal period.
A fund established to account for bond proceeds and expenditures
associated with the purchase of properties to be to be utilized for
public parks, cultural center and the permanent Government
Center and Police Station.
A fund established to account for the acquisition and construction
of major capital facilities other than those financed by proprietary
funds and trust funds.
Expenditures which result in the acquisition of or addition to fixed
assets.
The classification system used by a city to organize the accounting
for various funds.
A fund established to finance and account for the accumulation of
resources for, and the payment of, general long-term debt principal
and interest. Aisc called a SINKING FUND.
The amounts of revenue which must be provided for a debt service
fund so that all principal and interest payments can be made in full
on schedule.
(1) Expiration in service life of fixed assets, other than wasting
assets, attributable to wear and tear through use and lapse of time,
obsolescence, inadequacy, or other physical of functional cause.
(2) the portion of the cost of a fixed asset charged as an expense
during a particular period. Note: The cost of a fixed asset is
prorated over the estimated service life of such asset and each
period is charged with part of such cost so that ultimately the
entire cost of the asset is charged off as an expense. In
governmental accounting depreciation may be recorded in
proprietary funds and trust funds where expenses, net income,
and/or capital maintenance are measured.
Obligations in the form of purchase orders, contracts, or salary
commitments which are chargeable to an appropriation and for
which a part of the appropriation is reserved. They cease to be
encumbrances when paid or when the actual liability is set up.
A fund established to finance and account for operations (1) that
are financed and operated in a manner similar to private business
enterprises where the intent of the governing body is that the
costs (expenses, including depreciation) of providing goods or
services to the general public on a continuing basis be financed or
recovered primarily through user charges; or (2) where the
Final Budget 2003/04 Page 106
EXPENDITURES
EXPENSES
FISCAL PERIOD
FISCAL YEAR
FIXED ASSETS
FUND
FUND ACCOUNTS
FUND BALANCE
governing body has decided that periodic determination of revenues
earned, expenses incurred, and/or net income is appropriate for
capitel maintenance, public policy, management control,
accountability, or other purposes. Examples of enterprise funds are
those for utilities, swimming pools, airports, and solid waste
services,
If the accounts are kept on the accrual basis this term designates
total charges incurred, whether paid or unpaid, including expenses,
provision for retirement of debt not reported as a liability of the fund
from which retired, and capital outlays. If they are kept on the cash
basis, the term covers only actual disbursements for these
purposes. Note: Encumbrances are not considered expenditures.
Charges incurred, whether paid or unpaid, for operation,
maintenance, and interest, and other charges which are presumed
to benefit the current fiscal period. Note: Legal provisions
sometimes make it necessary to treat as expenses charges whose
benefits extend over future periods. For example, purchase of
materials and supplies which may be used over a period of more
than one year and payments for insurance which may be used over
a period of more than one year and payments for insurance which is
to be in force for a longer period than one year frequently must be
charged in their entirety to the appropriation of the year in which
they are incurred and classified as expenses of that year even
though their benefit extend also to other periods.
Any period at the end of which a governmental unit determines its
financial condition and the results of its operations and closes its
books. Note: It is usually a year, though not necessarily a calendar
year.
A twelve-month period of time to which the annual budget applies
and at the end of which a city determines its financial position and
results of operations.
Assets of a long-term character in which the intent is to continue to
be held or used, such as land, buildings, machinery, furniture, and
other equipment.
An independent fiscal and accounting entity with a self-balancing
set of accounts recording cash and/or other resources, together
with all related liabilities, obligations, reserves, and equities which
are segregated for the purpose of carrying on specific activities or
attaining certain objectives in accordance with special regulations,
restrictions, or limitations.
All accounts necessary to set for-th the financial operations and
financial condition of a fund.
The excess of a fund's assets over its liabilities and reserves.
Final Budget 2003~04 Page 107
GENERALFUND
GOAL
GRANT
INCOME
INTERNALSERVlCE
FUND
INVENTORY
ORDINANCE
POLICE EDUCATION
FUND
POLICE OFFDUTY
SERVICES FUND
REVENUES
The fund that is available for any legal authorized purpose and
which is therefore used to account for all revenues and all activities
except those required to be accounted for in another fund: Note:
The General Fund is used to finance the ordinary operations of a
governmental unit.
A statement of broad direction, purpose or intent based on the
needs of the community. A goal is general and timeless; that is, it is
not concerned with a specific achievement in a given period.
A contribution by one governmental unit to another. The
contribution is usually made to aid in the support of a specified
function (for example, education), but it is sometimes also for
general purposes.
This term is used in accounting for governmental enterprises and
represents the excess of the revenues earned over the expenses
incurred in carrying on particular phases of an enterprise's
activities. As indicated elsewhere, the excess of the total revenues
over the total expenses of the utility for a particular accounting
period is called "net income".
A fund established to finance and account for services and
commodities furnished by a designated department or agency to
other departments or agencies within a single governmental unit or
to other governmental units. Amounts expended by the fund are
restored thereto, either from operating earnings or by transfers
from other funds, so that the original fund capital is kept intacL
A detailed list showing quantities, descriptions, and values of
property; also units of measure and unit prices. Note: The term is
often confined to consumable supplies but may also cover fixed
assets.
A formal legislative enactment by the governing board of a
municipality.
A special revenue fund used to account for revenues pursuant to
Florida Statute 943.25 which allows municipalities to collect two (2)
dollars from each traffic citation for the purpose of criminal justice
education and training for police officers.
A special revenue fund used to account for revenues and
expenditures associated with services provided by off duty police
officers in private customer details to the various businesses and
condominium associations.
Increases in governmental fund type net current assets from other
than expenditure refunds and residual equity transfers.
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SPEGI^L REVENUE
FUND
A fund used to account for the proceeds of specific revenue
sources that are legally restricted to expenditure for specified
purposes.
STREET
MAINTENANCE FUND
TAXES
A special revenue fund to account for restricted revenues and
expenditures which by Florida Statutes are designated for street
maintenance and construction costs.
Compulso~ charges levied by a government for the purpose of
financing services performed for the common benefit. This term
does not include specific charges made against particular persons
or property for current or permanent benefits such as special
assessments,
Final Budget 2003/04 Page 109