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09-18-2003Jeffrq M, Pcrlow, Mayor Zev Auerbach Jay R. Beskin Ken Cohen Bob Diamond Manny Grossman Harry Holzberg A ntC ty ara EficM. Soro~ Teresa M. Soroka, CMC Wei~ Serota Helfman Pastoriza Guedes Cole & Bonlske AGENDA SEPTEMBER 18, 2003 6 PM Government Center 19200 West CountlT Club Drive Aventura, Florida 33180 CALL TO ORDER~ROLL CALL PLEDGE OF ALLEGIANCE PUBLIC HEARINGS: ORDINANCES: SECOND HEADING 2003/2004 BUDGET Ao 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. Bo 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 CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: FROM: DATE: SUBJECT: City Commission y~ Eric M. Soroka, ICMA-CM, Cit July 28, 2003 Ordinance Adopting Ad Valorem Tax Rate for Fiscal Year 2003/04 1st 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 Attachment 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. resolutions in conflict herewith are hereby repealed to the extent of such conflict. All ordinances or parts of ordinances, resolutions or parts of 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 part. Section 5. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner Holzberg, who moved its adoption on first reading. This motion was seconded by Commissioner Cohen, 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 yes yes yes yes yes yes yes 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. Perlow , who moved 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. JEFFREY M. PERLOW, MAYOR ATTEST: TERESA M. SOROKA, CMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 3 TO: FROM: DATE: SUBJECT: CiTY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM City Commission ity~~ ~ Eric M. Soroka, ICMA-CM, C July 28, 2003 Ordinance Adopting 2003/2004 Operating and Capital Budget Ist Reading September 4, 2003 City Commission Meeting Agenda Item 3/~ 2"d Reading September 18, 2003 City Commission Meeting Agenda Item 5 ~ 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 Bud.qet Authorized. Funds appropriated in the Budget may be expended by and with the approval of the City Manager in accordance with the provisions of the City Charter and applicable law. Funds of the City 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, Personnel Policies and/or collective bargaining agreements. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said monies, but said monies shall only be disbursed and applied toward the purposes 2 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. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. 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 Cohen, who moved its adoption on first reading. This motion was seconded by Commissioner Holzberg, 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 yes yes yes no yes yes yes 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. 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. Perlow 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 He;;man Pastoriza & Gum]ss, P.A., City Attorney Hany M. Kilgore, Finance Support Services Robert M. Sherman, Community Services Teresa M. Soroka, City Clerk, CMC Thomas Ribel, Police Chief Joanne Cart, 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 POLICE EDUCATION FUND TRANSPORTATION AND STREET MAINTENANCE FUND POLICE CAPITAL OUTLAY IMPACT FEE FUND PARK DEVELOPMENT FUND DEBT SERVICE FUNDS CAPITAL CONSTRUCTION FUNDS STORMWA TER UTILITY FUND POUCE OFFDUTY SERVICES FUND APPENDIX PAGE NO. I -XVl 1 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 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 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 2003/04 fiscal year budget. Eric M. Sorok, a / City ManagerX~ EMS~ca PHONE: 30546643910 · Fax: 305466-8919 www. cityofaventura.corn A City of ventura 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 t, 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. PHOIq~: 305466-8910 · F~x: 305466-8919 www. cityofaventura.com 2003/04 BudRe{ Priorities/Goals The following represents the pm 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 pfc cstablished 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 Affec'dnq Budaet Prs~aration 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~t 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 groat 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 Budgetary Funda The total proposed budget for 2003104, 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 Millions 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 Oifduty Services PROPOSED AMOUNT $29,423,657 4,390 1,307,500 91,000 400,000 2,716,410 965,122 300,000 mGeneral · St~m,~,t~- Dm=ark ~ m P~ o~ ~ m ~ Im~ F~ m P~ Ed~ % OF BUDGET 83.5% .1% 3.7% .3% 1.1% 7.7% 2.7% .9% III Fund Summary By Percentage Expenditures 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 3,910,900 2,451,300 379,044 180,490 15,015,173 2.716.410 $ 35,208,079 Contractual Services 11.1% % OF BUDGET 30.0% 11.1% 7.0% 1.1% 0.5% 42.6% 7.8% 100.0% Other Cha~ge~ & Sewic~ 7.0% Per.onalSewices ~0.~ O~er Operating 0.6% IV Capital Outlay 42.6% The following chart shows a comparison of the department's budgets for the past two years. Total costs decreased by 22.3%. Deoartmental Bud.et Com=arison Increase 2002/03 2003/04 (Decrease) % Change City Commission $108,306 $108,493 $ 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, are anticipated to be $32,642,057. This is an increase of $2,'t39,269 or 7.0% compared to last year. The increase is primarily associated with additional revenue realized from an expanding tax base generated by residential and commercial growth. Locally Levied Taxes - The amount anticipated for ad valorem taxes includes no increase and again adopts the same Unincorporated Municipal Services Area (UMSA) rate as adopted by the County for the 1995/96 fiscal year. This represents the 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. Inter,qovernmental 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. Charoes 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 2002103 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 2002/03 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 2003104 (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 2002~03 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 Services Department - Added 1 Website/Communications Specialist to address the growing demands of providing technology enhancements that develop our "Electronic Government~ 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 ClP 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 NE 31Avenue Park Development $3,000,000 Computer Equipment 600,000 · Radio Purchase & Replacement 115,000 210,150 Beautification Pmiects 548,000 · Police Vehicles 311,600 · Community Center improvements 87,000 Vehicles & Equipment 65,000 Lighting Improvements 35,110 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 Suppod Services 924,273 Legal 208,000 City Clerk 219.877 Total Gen. Gov~ $2,018,816 GENERAL FUND Increase 2003/04 (Decrease) %Chanoe 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) $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 NON-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% Cal~tal O~tlay city c~t~ 0.7~ IX Police Education Fund This Fund is used to account for revenues and expenditures associated with the two dollars ($2.00) the City receives from each paid traffic citation, which, by state statute, must be used to further the education of the City's Police Officers. A total of $4,390 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 are 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 Impact Fee Fund This fund was created to account for impact fees derived from new developments and restricted by ordinance for Police capital improvements. This fund provides a funding source to assist the City in providing police services required by the growth in the City. The proposed Police Capital Outlay Impact Fee Fund for 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 2003/04 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 2002/03, 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 2003104 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" 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 ClP 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 ~mprovements 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/aca xIII Tax Rate Comparison The City of Aventura has one of the lowest tax rates in Miami-Dade County. The following table compares the tax rates of the cities located in Miami-Dade County: Aventura 2.2270 Pinecrest 2.4000 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 Surfs]de 5.6030 Coral Gables 5.8410 Hialeah Gardens 6.1200 North Bay V'fllage 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 Islandia 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. Flollcla Water Man. 2.8% Inland Everglades Project 0.5% Metro Dade 43.5% Organization Chart CITY OF AVENTURA Legal Services City Minutes Records Retention Clerical Support I lPublic Sa~ i Commu.iiy k I D'""°P'"'"t II Police Pa~ol Community Relations Criminal investigations Traffic Enforcement Emergency Preparedness Planning Zoning Building Inspec'dons Code Enforcement Economic Development Occupational licenses I Finance/Accou~ng Purchasing Risk Management Information Management Personnel Community Fadlities Parks/Beautification ROW/Median Maint. Public VVorks Mass Transit Spodal Events Recreation/Cultural Our Mission Statement We do this by providing RESPONSIVE, COST ];FI~'i~CTIVE AND INNOVATIVE local govcnuncnt services, XVl SUMMARY OF ALL FUNDS CITY OF AVENTURA 2003/04 OPERATING & CAPITAL OUTLAY REVENUE PROJECTIONS 001 General Fund $ 21,014,865 $ 32,419,677 $ 30,502,788 $ 32,642,057 $ 32,642,057 110 Police Education Fund 20,895 9,962 4,390 4,390 4,390 120 Street Maintenance Fund 773,224 755,494 923,500 1,$07,500 t,307,500 140 Police Impact Fee Fund 301,269 181,808 105,000 91,000 91,000 17o Park Development Fund 1,359,176 1,734,168 578,618 400,000 400,000 23O-290 Debt Service Funds 2,234,778 2,191,437 2,710,469 2,710,4t0 2,716,410 32O-39O Capital Construction Funds 10,018,657 11,624,974 t2,324,525 0 0 410 Stormwater Utility Fund 850,286 1,898,477 930,433 965, t22 965,122 62o Police Ofrduty Services Fund 357,900 314,204 411,000 300,000 300,000 SUBTOTAL REVENUES Interfund Eliminations TOTAL REVENUES 36,931,050 51,130,202 48,490,723 38,426,479 38,426,479 (2,803,360) (2,735,873) (3,085,107) (3,218,400) (3,218,400) EXPENDITURES Operating Expenditures: City Commissicn t 80,8~ $ 100,036 $ 106,306 $ 106,4~ S 1tt,~s$ Office of the City Manager 529,874 540,955 560,360 6t0,742 ~10,742 Finance Support Services 759,53~ 802,624 924,273 1,058,134 1,058,134 Legal 237,330 323,789 208,000 233,000 233,000 City Clerk 218,298 239,423 219,877 218,7t9 218,719 Public Safety 6,392,876 6,850,581 7,890,807 0,079,041 8,079,641 Community Development 2,204,907 2,482,618 1,482,551 1,502,55t 1,502,551 Community Services 3,102,497 3,6(~0,234 3,478,826 4,017,816 4,017,818 Non - Departmental 725,435 720,000 989,000 1,049,400 t,048,400 Final Budget 2O03/04 Page 1 Capital Outlay City Commission Office of ~te City Manager Finance Support Services Legal City Clerk Public Safety Community Development Community Services Non - Depa, b,rental CIP Reserve 0 25,414 0 0 414,679 28,732 3,250,172 7,478,714 0 $ 3,192 173,431 0 2,286 658,387 415 6,280,554 5,067,958 0 $ 0 113,418 0 0 777,408 18,550 9,671,055 5,250,000 g,894,715 4,005 52,500 0 3,000 647,600 35,650 5,823,000 0 8,439,423 4,000 52,500 0 647,600 35,550 5,823,000 0 8,434,523 Non - Departmental: Transfer To Funds Debt Service 1,868,330 $ 110,000 2,710,469 $ 2,716,410 2,716,410 Final Budget 2003/04 Page 2 CITY 01: A NTURA 2003/04 OPERATING & CAPITAL OUTLAY 1000~2999 Personal Services $ 7,661,134 $ 8,422,415 $ 9,520,666 $ 10,554,792 $ 10,554,762 3000/3999 Contractua~ Services 3,992,17t 4,533,104 3,593,000 3,910,900 3,910,900 400014899 Other ChargeslSvcs 2,109,996 2,116,917 2,221,450 2,48t,300 2,45G,200 54)8015399 Commodities 354,497 357,371 345,044 379,044 379,044 5400/5899 O~her Operating Expenses 138,825 239,452 179,840 180,490 t90,490 sooo~ees Capital Outlay $ 11,197,711 $ 12,186,223 $ 26,725,147 $ 15,015, t73 $ 15,010,273 ?ooofz9ee Debt Service 1,868,330 t,856,440 2,710,469 2,7t6,4t0 2,716,410 sooom~ Transfer To Funds 0 0 110,0~0 COMPARATIVE PERSONNEL SUMMARY 2000/01 2001/02 2002/03 2003/04 City Commission 7 7 7 7 Office of the City Manager 5 $ S $ Finance Support Services 9 10 10 11 Legal 0 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 2003/94 Page 3 GENERAL FUND Current Revenues Transfers Carryover TOTAL REVENUES CITY OF AVENTURA SUMMARY OF BUDGET 2OO3/O4 OPERATING & CAPITAL OUTLAY I general operations of city government functions. REVENUE PROJECTIONS $ 20,281,324 $ 22,523,985 $ 19,990,100 $ 21,553,543 $ 21,853,543 733,541 914,540 1,140,537 558,514 5568,514 0 8,981,152 9,372,151 9,718,550 9,719.000 EXPENDffURES Operating Expenditures: City Commission Office of ~fle City Manager Finance Support Services Legal c~y Clork Public Safety Community Development Community Services Non - Departmental 85,558 $ 109,036 $ 106,306 $ 108,493 $ 111,383 529,874 540,955 560,360 9t0,742 9tn,742 759,538 802,624 924,273 1,055, t34 1,058,134 237,330 323,789 208,000 233,000 233,000 218,298 239.423 219,877 2t8,718 218,719 6,013,632 8,508,464 7,475,417 8,375,261 8,379,251 2,204,907 2,482,618 1,482,551 1,602,551 t,502,551 3,102,497 3,600,234 3,408,826 3,828,818 3,823,816 725,435 720,000 55~,000 1,049,400 1,04,9,400 Capital Outlay Office of the City Manager 0 3,192 0 4,000 4,000 Finance Support Services 25,414 173,431 113,418 62,500 62,500 Legal 0 0 0 0 City Cicrk 0 2,286 0 5,000 Public Safety 176,124 559,188 681,582 55~,~00 556,600 Community Development 28,732 415 18,550 35,850 35,850 Community Services 2,825,670 4,151,197 2,840,632 4,317,tt0 4,317,t10 Non - Deperthtental 2,520,773 107,923 250,000 O 0 ClP Reserve O 0 9,719,425 9,43~,206 9,431,305 Transfer to Funds 1,352,988 1,849,595 1,504,570 2,248,556 2,248,888 Final Budget 20~3~4 Page 4 CITY OF AVENTURA CATEGORY SUMMARY 2003/O4 REVENUE PROJECTIONS 310000/319999 Locally Levied Taxes 14,171,431 15,594,837 15,580,000 17,483,043 t7,483,043 320000/329999 Licenses & Permits 2,E24.45~ 3,360,171 1.$75,000 t,975,000 %675,000 330000~39sss In~ergovemmental Rev. 2,114,834 2.559,683 1,641.000 1,~25,000 340000/349999 Charges for Services 296,013 407,920 670,100 782,500 782,500 3S0000~'~== Fines & Forfeitures 184,553 171,511 155,000 155,000 t65,000 360OO0/369999 Misc. Revenues 890,034 429,853 268,000 455,000 t50,000 380000/38.9~9 Transfer from Funds 733,541 914,540 1,140,537 969,514 999,514 399900/399999 Fund B~isRCe 0 8,981,152 9.372,151 9,719,000 EXPENDITURES 1000/2999 300O/3999 40OO/4889 500015399 5400/5899 Personal Services 7,297,o4o 8,o83,557 9,1o8,666 lO,254,7~2 lO,254,7~2 Contractual Services 3,992,171 4,533,104 3.523,000 9,7t5,900 3,715,900 Other Charges/Svcs 2,109,996 2,116,917 2,221,450 2,45t,900 2,456,200 Commodit~..$ 354,497 357,371 345,044 379,044 379,044 Other Operating Expenses 123.675 236,193 175,450 179,t00 176,100 sooo~s~ Capital Outlay $ 9,609,854 $ 4,997,632 $ 13,623,60~ $ 13,416,0~5 $ 13,410,t95 8000/3~9 TrsltSfer To Funds t,352,9~8 1,848,585 1,504,570 2,248,98~ 2,248,886 Final Budget 2003~4 Page 5 REVENUE ESTIMATES CITY OF AVENTURA REVENUE PROJECTIONS 2003/04 Lonallv Levied Taxes 3111000 Ad Valorem Taxes-Current $ 7,397,312 $ 8,227,629 $ 8,818,000 $ 10,00,9,043 $ t0,00~,043 3112000 Ad Valorem Taxee-Delinquent 43,086 201,069 7,000 7,000 7,000 3131000 Franchise Fee-Electric 1,818,567 1,705,722 1,787,000 1,840,000 1,840,000 3132000 Franchise Fee-Telephone 110,486 28,281 3134000 Franchise Fee-~as 48,210 19,761 45,000 45,000 45,000 3135000 Franchlee Fee-CATV 97,482 28,901 3137100 Franchise Fee-Sanitation 233,894 237,197 230,000 240,000 240,000 3138000 Franchise Fee-Towing 12,000 t2,000 12,000 3149000 Unified Communications Tax 1,831,812 1,300,000 1,900,000 1,~00,000 3141000 Utility Tax-Electric 2,695,595 2,847,793 2,890,000 2,$35,000 2,836,000 3142200 Utility Tax-Tetacommunicatio~s 1,24t,732 5,431 3143000 Utility Tax-Water 440,622 443,911 450,000 460,000 460,000 3144000 Utility Tax-Gee 35,439 t9,330 35,000 35,000 35,000 SUBTOTAL Licenses & Permits 321t000 City Occupational Licenses $ 652,688 $ 689,783 $ 665,000 $ 865,000 $ 665,000 3221000 Building Permits 1,982,921 2,657,877 1,000.000 t,000,000 t,000,000 32~1000 Engineering Permits 8,850 12,511 'to,000 10,000 10,000 SUBTOTAL Interaovernmental Revenues 3312200 COPS Federal Grant 3312300 Victims of Crime Act $ 157,326 $ $ $ $ 8,729 8,901 14,373 2,898 10,846 4,000 4,000 4,000 17t,114 211,000 218,000 218,00~ Final Budget 2003/94 Page 6 3351500 3351800 3374000 3377501 3413000 3419000 3421300 3425000 3471000 3472000 3474000 3475000. 3472500 3499000 3511000 3541000 36110OO 3661000 36990O0 3999OOO 3811041 3811012 Alcoholic Beverage License Half Cent Sales Tax FDOT MPO Transit Study Community Policing County Occupational Licenses SUBTOTAL Charoes For Services Certificate of Use Fees Election Filing Fees Police Services Agreement Development Review Fees Rec/Cultural Events Parks & Recreation fees Founders Day Summer Recreation Community Center Fees Other Charges For Service SUBTOTAl Fines & Forfeitures County Court Fines Code Violation Fines SUBTOTAL Misc. Revenues Intamst Eamings Cevelopar Contributions/Streets Misc. Revenues SUBTOTAL Carryover Transfers From Storn~vater Fund Transfers From Transportation Fund SUBTOTAL Total Available General Fund 9,219 5,866 6,000 6,000 6,000 1,380,755 1,474,926 1,400,000 1,450,000 1,450,000 800,000 11,000 0 28,946 44,439 20,000 20,000 20,000 4,445 $ 4,795 S 5,000 600 600 175,000 252,174 487,500 65,100 93,781 30,000 43,846 51,970 55,000 5,022 5,200 5,000 85,000 2,00~ $ 5,000 $ 5,000 487,500 30,000 55,000 8,000 50,000 50,000 95,000 2,000 487,500 30,000 55,000 8,000 50,000 50,000 95,000 2,000 133,067 $ 157,361 $ 135,000 $ 160,000 $ 160,000 51,485 14,150 20,000 5,000 5,000 519,t65 $ 158,121 $ 219,000 $ 100,000$ 100,000 221,894 152,385 148,975 119,347 50,000 50,000 50,000 $ 8,981,152 $ 9,372,151 $ 9,719,000 $ 9,719,000 180,541 185,040 567,037 396,904 398,904 553,000 729,500 573,500 572,510 572,610 Final Budget 2003/04 Page 7 LOCALLY LEVIED TAXES 31111000 Ad Valorem Taxes Current - Ad Valorem or property taxes are authorized by Chapter 166, Fl odda Statutes. The Florida Constitu'don limits local governments to a maximum of 10 mills of Ad Valorem taxation. The amount of revenue is based on the tax rate multiplied by the assessed value of the City which is provided by the County Property Appraisal Department. The amount is then budgeted at 95% of it's gross value to allow for prompt payment discounts and other adjustments in accordance with Florida Statutes. The City's assessed value as reported by the Property Appraisal Department is $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 cun'ently has an agreement with FPL covedng the area now incorporated as Aventura, as well as the current unincorporated areas of the County. The County Commission, via an intedocal agreement, has agreed 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 Florida Statutes 166.021 and 337.401. It is standard practice to enact a 6% fee on gross revenues. The amount projected is based on historical collections. 3137100 Franchise Fee-Sanitation - The City issues solid waste franchises to the private sector for all areas of the City. In addition a fee of 10% was adopted for the private companies to utilize the City's rights-of-way. The amount projected is based on historical collections and includes a growth factor. 3138000 Franchise Fee-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 electddty. 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 2003/04 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), Florida Statutes, authorizes a City to collect Public Service or Utility Taxes. Dade County previously established by Ordinance utility taxes for unincorporated areas in the amount of 10% on gas and oil. The City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The projection is based on actual collections for the past two fiscal years plus a growth rate. 3149000 Unified Communications Tax - Effective October 1, 2001, the Unified Communications Tax replaced municipal 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, Florida Statutes, the City has adopted an ordinance imposing an occupational license tax for the privilege of engaging in or managing any business, profession or occupation within the City. The amount budgeted is based on actual collections in the 2002/03 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 are issued for construction, such as plumbing, electrical, structural, mechanical, etc. The fees are set by City Ordinance. The projection includes no increase over the 2002/03 levels. 3291000 En,qineednq Permits - This fee is representative of the costs associated with regulatory review of the installation of utilities, paving, drainage and right-of-way renovation/excavation by the City staff. The amount budgeted is based on actual collections in the 2002/03 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 portion which comes from cigarette tax of approximately 63% of the total is deposited to the General Fund. The remainder is deposited to the Street Maintenance Fund. The amount budgeted is based on actual collections in the current fiscal year and a 3.5% growth rate. 3351500 Alcoholic Beveraae Licenses -Various alcoholic beverage license taxes ara 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 half of the revenue generated by the additional 1% sales tax which is distributed to counties and cities based on a population formula. The amount budgeted is based on actual collections for the past two fiscal years and a 3.5% growth rate. 3382000 County Occupational Licenses - All businesses in the City must have an occupational license from the County in addition to the City to operate a business within the corporate limits of the County. A portion of the County's revenues are remitted to the city. 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 partidpate in vadous trips and events sponsored by the City. The revenues ara offset by an expenditure account in the Community Services 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 vadous programs provided at the Community Recreation Center. 3499000 Other Charqes 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 enfomement activities within its corporate limits. The projection is based on actual revenues for the pedod. 3541000 Code ViolatJon 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 Earninqs - 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 antidpated 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 pedod to all of the anticipated expenditures for the current period. 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~)4 Page 11 CITY COMMISSION CITY OF AVENTURA 2003~04 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 govemment and the delivery of quality service levels that reflect community priorities and maintain the quality of life for all residents. 100012999 Personal Services $ 38,6o5 $ 6o,378 S 6o,4o0 S 6o,003 $ 00,003 300013999 Contractual Services 400014999 Other Chal~ges & Services 25,000 25,6o0 25,000 25,000 29.900 600015399 Commodities 3,763 3,382 4,300 4,300 4,300 540015499 Other Operating Expenses 18,600 21,275 17,600 17,000 17,000 Position No. Position Title 2000101 2001/02 2002/03 2003104 0301 Mayor 0401 Comm,ssioner 0402 Commissioner 0403 Commissioner 0404 Commissioner 0405 Commissioner 0406 Commissioner Total 7 7 7 7 Final Budget 2G03,~4 Page 12 CITY OF AVENTURA CITY COMMISSION 2003104 BUDGETARY ACCOUNT SUMMARY 0014)101-611 1210 2101 2401 PERSONAL SERVICES Commission Salaries $ 35,667 $ 55,000 $ 55,000 $ M,000 $ 55,000 FICA 2,728 4,207 4,208 4,200 4,208 Worke¢$ Compensation 110 171 198 386 385 legislative Expenses $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 29,800 5101 529O COMMO[YFnE$ OfflceSuppllea $ 1,248 $ 675 $ 1,300 $ 1,300 $ t,300 Other Operating Supplies 2,515 2,707 3,000 3,000 3,000 5410 542O OTHER OPERATING EXPENSES Subscriptions & Memberships $ 5,729 $ 5,$43 Conferenc~ & Seminars 12,871 15,332 12,000 12,000 12,000 Fine{Budget2003/04 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 Flodda League of Cities Dade County League of Cities 5420 Conferences & Seminars - Funding for this purpose is essential in order to keep informed of changing and new developments in local government. Flodda League of Cities National League of Cities Miscellaneous Seminars Final Budget 2003/04 Page 14 ~0' of Exce OFFICE OF THE CITY MANAGER CITY OF AVENTURA 2003104 Maintain a City govemment structure that represents the needs of the community and provides quality services in an efficient, businesslike and professional manner. Responsible for the overall management of all functions and activities of the City's operations, preparation of annual budget and 5 year CIP document and ensures the proper implementation of policies and ordinances adopted by the City Commission. Provides recommendations and solutions to community concerns. Utilizes customer service focus process to respond to citizen requests. 1000/2999 300013999 400014999 500015399 540015499 Personal Services 405,364 448,325 447,910 495,652 485,692 Contractual Services 62,134 38,093 40,000 40,000 40,000 Other Charges & Services 52,180 42,t98 61,250 63,850 63,850 Commodities 4,746 3,604 4,600 4,600 4,600 Other Operating Expenses 5,4S0 8,736 6,600 6,600 6,600 Position No. Position Title 2000/01 2001102 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 s 5 Final Budget 2003/04 Page 15 Office of the City Manager Organization Chart Firml Budget 2003/04 Page 16 CITY OF AVENTURA 2003104 !1. Provide completed reports and recommendations on a timely basis upon which the CityI Commission can make policy decisions. 2. Prepare and submit budget to the City Commission by July 15th of each year. 3. Oversee customer service functions by all Departments to ensure timely response or resolution of citizen requests. 4. Coordinate, control and monitor the activities of all City Departments and operations, 5. Interact with community organizations and associations to increase public awareness of City's 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 Odented Police Bdefings comprised of condominium an( 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 & CIP 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 2003/04 Page 17 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 2003/04 BUDGETARY ACCOUNT SUMMARY 0014)501,-512 1201 1401 2101 2201 2301 2401 PERSONAL SERVICES Employce Salaries $ 317,901 $ 345,047 $ 335.334 $ 368, t68 $ 3~8,168 Overtime 29 0 0 0 0 FICA 19,457 20,735 25.053 27,401 27,401 Punsi~t 44,283 48,070 48,368 ~815 55,815 Health, Life & Disability 22,773 28,024 36,879 01,~81 51,~81 Worker's Compensation 921 4,949 1,673 2.687 2,5~7 3147 3170 ES School Adviso~ $ 20,739 $ $ $ $ Lobbyist Services $ 41,395 S 38,093 $ 40,000 $ 40,680 $ 4001 4040 404.1 410t 465O 4701 4710 4015 S& Travel & Per Diem $ 3,489 $ 2,668 $ 3,700 $ 3,800 $ 3,680 Administrative Expenses 311 160 600 ~00 600 Car Allowance 7,200 7,200 7,200 7,200 7,200 Communication Services 2,010 6~7 1,900 1,680 1,900 R & M - Office 0 150 168 Printing & Binding 2.252 1.746 2.200 2,200 2,268 Printing~lew$1etter 35,890 29,061 40,000 42,000 42,000 Web Page Maintenance 1,048 075 5.500 0,000 6,000 5101 5120 529O Office Supplies $ 4,377 $ 2,395 $ 3,000 $ 3,680 $ 3,000 Computer Operating Supplies 319 683 1,100 1,168 1,168 Other Operating Supplies 50 315 500 600 500 Final Budget 2003/04 Page 18 5410 542O 5901 O~ER ~ERATI/~ EXPENSES Subscriptions & Memberships Conferences & Semirmrs Contingency 3,100 $ 2,360 0 6,522 $ 2,214 0 3,800 2,300 5OO 3,800 $ 2,300 5OO 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, Pdntin.q/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 5420 Subscriptions & 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 Amedcen 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 Flodda League of Cities National League of Cities Final Budget 2003~4 Page 20 ~ of E~CC~ FINANCE SUPPORT SERVICES CITY OF AVENTURA 2003104 To provide overall financial and support services to the organization which includes accounting,I cash management, purchasing, dsk management, information management, financial planning,l budgetary contro and personnel functions, i 1000/2999 3O0013999 400014999 500015399 5400/5499 Personal Services 564,7o7 637,705 672,253 8~3,4t4 803,414 Contractual Services 36,634 33,270 66,500 68,000 68,000 Other Charges & Services 120.450 104,317 138,820 140,020 140,020 Commodities t6,144 20,424 26,000 25,000 26,000 Other Operating Expenses 21,603 6,909 20.700 20,700 20,700 Pos. No. Position Title 2000101 2001/02 2002/03 2003104 1001 3001 1201 1101 1101 1301 1301 1401 1402 3201 3601 7002 7001 Finance Suppor~ Services Dir. Executive Assistant Accountant/Bookkeeper Human Resources Specialist Human Resource~Risk Mgr. Purchasing Technician Purchasing Agent Network Administrator Network Administrator Customer Service Rep. I Customer Service Rep. II Webmaster/Cornmenicationa Specialist Information Systems Manager Total I I 1 I I I I I 1 o o o I I 1 o o o I I 1 I I 1 I I 1 o I t I I 1 o o o I I I 9 10 t0 11 Final Budget 2003~4 Page 21 Accoun~ng Finance Support Services Department Organization Chart . Oirector of h Finance Support ~ I~ I . Purchasing [ Human Resources Informaf~on Management  ..... ~Human Res°Uces/Risk~'~ Information $~stems ~ Customa'Se~e (2).N.etwork ~,pU~hu Admtmstrators I Final Budget 2003/04 Page 22 CITY OF AVENTUI U 2~0~1~4 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 Cert'[ficate of Achievement. 4. Prepare and update Purchasing Manual, 5. Maintain computer networks to allow for effective shadng of common files, schedules and mail. 6. Maintain automated purchase requisition/purchase order process to allow data entry by departments, 7. Process all approved invoices within ten working days. 8. Maintain effective personnel system to allow for timely recruitment and 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 pdor to 3/31 1 1 GFOA Certificate of Achievement Awarded I 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 1 Flrml Budget 2003A)4 PaGe 23 FINANCE SUPPORT SERVICES 2OO3/O4 BUDGETARY ACCOUNT SUMMARY 001-1001-513 PERSONAL SERVICES 1201 Employee Salaries $ 425,551 $ 472,588 $ 505,240 $ 561,683 $ 561,683 1401 Overtime 2,628 181 3,000 2,000 2,000 2101 FiCA 31,tt0 34,837 38,651 42,9~9 42,96~ 2201 Pension 48,633 54,576 00,629 75,827 75'827 2301 Health, Life & Disability 45,547 61,939 48,208 t02,003 t02,003 2401 Worker'l Compensation 4,068 5,543 1,525 3,952 3,932 2501 Unemployment 12,169 7,042 15,000 15,000 15,000 3130 Computer Programmer 9,466 4,088 5'000 5,000 5,000 3140 Background-New Employees 0 500 500 500 3180 Medical Exame-New Employees 808 3,220 1,500 I,EO0 t,500 3190 Prof. Services 1,360 7,000 5,000 5'000 5,000 3197 Risk Management Consultant 25,000 25,000 25,000 3201 Prof. Sewicee - Auditor 25,000 18,962 29,500 31,000 31,000 S&S 400t Travel & Per Diem $ 4,487 $ 4,265 $ 15,000 $ 15,000 $ 15,000 4041 Car Allowance 5,000 6,800 7,200 7,200 7,200 4101 Communication Services 3,295 3,438 3,500 4,700 4,700 4650 R&M- Office Equip~lertt 50,648 51,762 71,020 71,620 71,620 4701 Printing & Binding 8,306 5,801 6,000 5,000 5,000 4910 Advertising 47,713 32,190 35,000 35,000 35,000 4~90 Other Current Chargee 500 600 500 COMMODITIES 5101 Office $uppliee $ 4,426 $ 5,415 $ 7,000 $ 7,000 $ 7,000 5120 Computer Operating Supplies 1t,268 15,420 18,000 t0,000 t8,000 5290 Other Operating Supplies 4~0 t,589 1,000 t,000 t,000 Flrmi Budget 2003/04 Page 24 ~410 ~01 OTHER OPERATING EXPENSES Subscriptions&Memberships $ 2,889 $ 2,992 $ 3,500 $ 3,500 $ 3,500 Conferences & Seminars 3,628 1,991 6,200 6,200 6,200 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 Preqrammer - Represents costs of modifications to existing computer programs to enhance capabilities. 3140 Back,qround New Employees - Provides funding for 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 during major vacancies or unpaid leave of absence by employees. Also, we anticipate using some temporary employees to assist with fixed assets accounting in preparation of GASB 34. 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 Florida 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. Final Budget 200~/04 PaGe 26 5120 Computer Operatinq 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 5410 Subscriptions & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. Government Finance ofrmer Association Flodda Govemment Finance Officer Association(2) Dade/Broward Government Finance Officer Association Flodda Institute of CPA's International Personnel Manager Association Flodda Personnel Managers Association Flodda Government Purchasing Association Information Systems Memberships Miscellaneous subscriptions 5420 Conferences & Seminars - Funding for this purpose is essential in order to keep informed of changing and new developments in the field of local government finance/purchasing/information systems and personnel as follows: International GFOA or FICPA Conference Flodda GFOA (2 employees) IPMA or other Personnel Related Fla Govt or other purchasing related Computer related courses for certification Seminars for other Personnel 5450 Trainin,q - Ongoing training for all personnel in the department. Final Budget 2003/04 Page 27 ~ of Eocce LEGAL CITY OF AVENTURA 2O031O4 To provide legal support and advice to the City Commission, City Manager, Department D rectors and advisory boards on a egal issues affecting the City. 100012999 Personal Services 300013999 Contractual Services 4000/4999 Other Charges & Services 500015399 Commodities 54001~499 Other Operating Expenses $ $ $ $ $ 237,330 239,220 193,000 223,000 223,000 84,569 15,000 10,000 10,000 Final Budget 2003/04 Page CITY OF AVENTURA 2003104 1. Ensure that the various rules, laws and requirements of state, local and federal governments are understood and followed by the City. 2. Review and preparation of contracts, ordinances and resolutions. 3. Represent the City in litigation matters. 4. Provide legal support services to the City Commission, staff and City Boards. 5. Assist the City Manager with the various government startup requirements. 1. Positive compliance with all rules and regulations. 2. Number of documents prepared. 3. Litigation is avoided or concluded to the City's satisfaction. 4. Number of meetings attended. 5. Quarterly reports. Final Budget 2003R4 Page CITY OF AVENTURA LEGAL 2003104 BUDGETARY ACCOUNT SUMMARY 001-0601-514 CONTRACTUAL SERVICES 3120 Prof. Sen/ices - Legal $ 233,107 $ 235,243 $ 190,000 $ 220,000 $ 220,000 3301 Court Costs & Fees 4,223 3,970 3.000 3,000 3,000 OTHER OPERATING EXPENSES 5901 Contingency $ 84,560 $ 15,000 $ 10,000 $ 10,000 Final Budget 2003/04 Page 30 LEGAL 3120 Professional Services Le,qal - 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 hourly rate to $175. This represents the first increase in 7 years. Final Budget 2003/04 Page 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. 100012999 Personal Services 300013999 Contractual Services 400014999 Other Charges & Services 500015399 Commodities 540015499 Other Operating Expenses $ 122,147$ 133,438 $ 127,977$ t5t,818 $ t51,819 88,569 99,958 83,600 59,400 59,400 5,020 3,163 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 2003/04 0501 City Clerk I I I 1 3101 Clerk Typist4maging Tesh. 1 I t t Total 2 2 2 2 Final Budget 2003~4 Page 32 City Clerk's Office Organization Chart lClerk Typist/Imaging Final Budget 200~34 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 ordedy 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 of Commission meetings. 10. To schedule Code Enforcement Headngs and provide administrative support to Special Master. 11. To fulfill information and public records requests within 72 hours. No. of Sets of Minutes Prepared No. of Public Notices Prepared No. of Legal Adver'tJsements Published No. of Ordinances Drafted No. of Resolutions Drafted No. of Lien Requests Responded To No. of Welcome Letters Prepared No. of Agenda Packages Prepared/Distributed No. of Agenda Recaps Prepared//Distdbuted No. of Code Enforcement Headngs Scheduled 54 54 55 55 41 43 55 50 34 33 40 40 4 6 6 6 28 28 25 25 592 890 650 650 462 601 600 600 38 44 30 30 11 11 11 11 49 10 10 10 Final Budget ~ Page 34 CITY OF AVENTURA CITY CLERK'S OFFICE 2003104 BUDGETARY ACCOUNT SUMMARY 0014)801-619 PERSONAL SERVICES 1201 Employee,Salaries $ 90,939 $ 100,640 $ 100,375 $ 114,858 $ 114,858 2101 FICA 7,320 8,264 7,$79 8,787 5,787 2201 Pension 10,638 11,577 11,419 15,500 15,506 2301 Health, Life & Disability 5,944 7,623 8,003 1 t ,004 11,054 240t Worke¢s Cempsncation 306 334 501 804 804 OTHER CHAROES & SERYI~I~$ 4001 Travel & Per Diem $ 3,579 $ 2,774 $ 4,200 $ 4,~00 $ 4,600 404'J Car Allowance 2,4QO 2,400 2,400 2,400 2,400 4701 Printing & Binding 1,010 1,188 3,500 3,~00 3,500 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 2,54t 0 0 0 0 4915 Election Expenses 39,006 0 25,000 0 0 4,911 Legal Advertising 35,121 90,259 40,000 40,000 40,000 6101 51~ 629O 5410 5420 545O 5901 Offica Suppliea $ 3,9~8 3,073 3,000 3,000 3,000 C~mpufer Operating Supplies 794 0 600 600 600 Other Operating $uppliea 238 90 800 800 800 Subscriptions & Memberships $ 727 $ 950 $ 1,300 $ t,300 $ 1,300 Conferences & Semlrmrl 1,835 1,619 2,000 2,000 2,000 Training 0 296 500 0 0 Contingency 0 0 100 0 0 Final Budget 2003~4 Page 35 CITY CLERK 4001 Travel & Per Diem - Provides for attendance at the International Institute of Municipal Clerks Conferences, Flodda Association 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 Intemational Institute of Municipal Clerks Miami~Dade County Municipal Clerks Association Newspapers Flodda State Statutes Final I~get ~ Page 3~ 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 am arrested are successfully prosecuted. Interact with the community and create partnerships that enhance law enforcement, cdme prevention and quality of life issues. 100012999 3000/3999 4OOOI4999 600015399 540015499 PersormlServices $ 5,123,374 $ 5,714,536 $ 6,603,673 $ 7,442,007 $ 7,442,007 Contractual Services 34,970 27,t23 79,500 t0t,500 t01,500 Other Charges & Services 532,151 441,677 498,000 507,500 507,500 Commodities 283,826 285,232 253,244 27a,244 278,244 Other Operating Expenses 39.311 39,886 41,000 4~,000 4~,000 Pos. No. Position Title 2000101 2001102 2002/03 2003/04 0901 Police Chief 3002 Executive Assistant 2501 Deputy Chief of Police 2201-2203 Captains 2201-2203 Ueutl~taeta 2601 Commander 2301-2308 Sergeant 2001-2087 Police Officers 2901-2902 Crime Scene Tech 2801-2807 Police Service Aides 2101-2104 Detectives 6201 Crime Pmv Specialist 3301 Corn Poi/Crime Prey Off 6301 Records Supervisor 6901-6902 Records Clerk 6501 Clerk/Data Entry 3701 Crime Analyst Final Budget 2003/04 Page 37 3501 2701-2710 3401-3404 6401 7501 Dispatch Supervisor Dispatcher Administrative Asst, Victim Advocate Fleet ManagerlQuartennaster Total I t I 1 10 lO 10 10 3 4 4 4 I I I 1 I I I 1 95 107 10~ 108 City of Aventura Police Department Fiscal Year 2003 - 2004 Admin. 1 C(~m.nder 10 Di~l)atc~ 1 I:t~ Mgrl 1 ca.in 9 Mall 0t~ lSCU c~-a ? PSA's Special SenAces 4 Tr-~flc 01~ 3 Comm. Pakd Ofica~ Final Budget 2003~ Page 38 CITY OF AVENTURA 2003104 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 City. 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 & prisoner transport). 5. Expand Emergency Management and continue participating in Homeland Security 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 crimes. 7. Improve efficiencies on all court related activities. Implement electronic subpoena system and upgrade pre-file conferencing system to a PC based system. 8. Hire 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-houm Assigned to b'afflc flow Issues 7800 7280 8320 8320 Progress Toward National Reaccreditaton 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 Presentatons 63 56 50 50 Community Involvement ActvitJes 36 26 24 24 Manhours Assigned to School Resources N/A N/A 2080 4160 Calls for Service 20924 21987 20000 22000 Arrests 2306 2586 2000 2000 Final Budget 2003/04 Page 39 Accidents Traffic Citations Parking Citations Issued Part 1 Crimes Reported Customer Service Surveys 1885 5581 1114 3101 1000 1749 11028 2644 800 1800 10000 1200 3000 800 1800 10000 1200 3000 800 Final Budget 2003~4 Page 40 CITY OF AVEHTURA PUBLIC ~AI:ETY 2003104 BUDGETARY ACCOUNT SUMMARY 001-2001-521 PERSONAL S 1201 EmployeaSalaries $ 3,417,655 $ 3,660,394 $ 4,323,037 $ 4,700,718 $ 4,700,718 1390 Court Time 26,631 37,610 42,000 40.000 40,000 1401 Overtime 337,473 280,860 300,000 300,000 300,000 14t0 Holiday Pay 75,341 78,344 75,000 79,000 79,000 1501 Police Incentive Pay 49,437 46,226 50,000 50,000 50,000 2101 FICA 299,136 340,321 334,403 363,539 363,539 2201 Pension 400,583 430,2t0 500,633 630,862 630,852 2301 Health, Life & Disability 371,721 638,281 605,419 866,466 865,465 2401 WorkeCs Compensation 145,387 196,285 373,181 411,432 41t,432 (~(~)NTRACTUAL SERVICES 3180 Medical Exams $ 170 $ 435 $ 2,500 $ 2,500 $ 2.500 3491 Crossing Guards 2,000 2,000 2,000 3192 prof. Sewices 34,800 26,688 75,000 97,000 97,000 QTHER CHARGES & SERVICES 4001 Travel & Per Diem $ 25,658 $ 46,857 $ 20,000 $ 20,000 $ 20,000 4040 Administrative Expenses 7,629 0,~8 5.000 5,000 5,001 4042 Recruiting & Hiring Expenea 13,244 6,858 7,500 ?,500 7,500 4043 CALEA Accreditation 950 4,905 20,000 15,000 t5,000 4050 Investigative Expense 3,742 10,283 10,000 t0,000 10,000 4101 Communication Services 83,916 74,181 85,000 ~0,000 80,000 4201 Postage 6,594 3,599 0,000 8,000 5,000 430t Utilities 10,436 2,628 3,500 0 0 440t Office Space Lease 87,338 0 0 0 0 4420 Leased Equipment 95,317 83.833 87,000 87,000 87,000 4440 Copy Machine Costs 2,137 8,500 8,500 8,500 4610 R&M- Ve~icles 91,296 tt7,028 t00,000 110,000 115,000 4620 R&M.Suilding 4,702 0 0 0 0 4645 R&M- Equipment 57,821 37,098 87,000 95,000 95,000 4650 R&M- Office Equipment 47,168 35,861 55,000 55,000 56,000 4701 Printing & Binding 14.203 7,057 7,500 7,500 7,500 FinelBudg~2003/04 P~e41 5101 5115 5120 5220 5240 5245 5266 5270 529O COMMODmI~$ Office Supplies Byme Grant Match Computer Operating Supplies Gas & Oil Uniforms Uniform Allowance Photography Ammunition Operating Supplies 23,526 $ 26,886$ 15,000$ 15,000 0 0 10,744 10,744 5,666 25,505 IQ,000 15,000 102,684 76,795 75,000 90,000 30,445 41,027 40,000 40,000 24,375 25,200 26,000 35,000 5,864 7,447 7,500 7,500 4,024 10,081 9,000 10,000 86,242 72,282 60,000 60,000 15,000 10,744 10,000 90,000 40,000 35,000 7,500 t0,000 60,000 5410 5420 545O ~01 OTHER O P S Subscriptions & Memberships $ 2,805 $ 3,863 $ 3,500 $ 3,500 $ 3,500 Conferences & Seminars 4,410 7,226 10,500 t0,500 10,500 Training 31,676 25,797 25,000 30,000 30,000 Contingency 420 3,020 2,000 2,000 2,000 Final Budget 2003/04 Page 42 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 security 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 Recruitincl & 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 worn 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 2003/04 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 printer. 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 accessories worn by both police and civilian personnel of the Police Department. 5245 Uniform Allowance - Each employee required to wear a uniform receives $300.00 for uniform maintenance and cleaning. This account is paid out 50% in October and 50% in Apdl each fiscal year. 5266 Photoqraphy - Funds from this account are used to purchase 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. International Association of Chiefs Dade Chiefs of Police Association Flodda 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 Traininq - Costs associated with this account are related to maintain state standards and Final Budget 2003/04 Page 44 COMMUNITY DEVELOPMENT CITY OF AVENTURA 2003104 This Department is responsible for the City's planning, development review, zoning, building permitting and inspections, code and ordinance enforcement, economic development functions and the issuance of occupational licenses. The Department strives to provide efficient and 3rofessional "one stop" customer service at a centralized location. 1000/2999 Personal Services $ 537,522 $ 517,871 S 63g,651 $ 53g,551 $ 63~,651 300013999 Contractual Services 1,607,111 1,906,019 725,000 740,000 740,000 400014999 Other Chsrg~ & Services 38,197 41,g62 85,000 50,000 90,000 500OI539g Commodities 13,426 8,020 19,500 18,5~0 19,500 54001549g 01fter Operating Expenses 8.651 8,747 13,400 t3,400 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 Di~ctor/Official 3202-3203 Customer Service Rep I 3601-3602 Customer Service Rep II Total 11 12 12 Final Budget 2003/94 Page 45 Inspections & Permitting Code Enforcement Occupational Licenses Community Development Department Organization Chart Building Division Planning Division Contractual BuiMing Inspectkm Services Customer Service Rep II (2) Customer Service Reps I (2) Assistant Planners (2) Code Compliance Officers Customer Service Rep 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 vadance 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 26OO 310 30 3100 10000 30 15 5 98 94 Final Budget 2003~)4 Page 47 COMMUNITY DEVELOPMENT 2003/04 BUDGETARY ACCOUNT SUMMARY 001-4001-524 1201 EmpthyeeSalaries $ 382,513 $ 386,507 $ 452,604 $ 420,748 $ 420,748 1401 Overtime 7,560 10,141 3,000 3,000 3,000 2101 FICA 29,9~1 28,348 33,849 460 32,187 2201 Pension 45,800 42,664 54,312 M,801 55,801 2301 Health, Life & Disability 51,161 60,858 81,133 102,155 102, t55 2401 Worker's Compenaation 10,49~ 9,362 14,953 lS,078 18,378 3101 3190 Building Inspections Sirvices S 1,543,522 $ 1,861,142 $ 700,OOO $ 715,000 $ 715,000 Prof. Services 08,589 44,876 25,000 25,000 25,000 4001 4041 4101 442O 4610 464~ 4701 · 4730 Travel & Per Diem $ 3,631 $ 3,753 $ 7,000 $ 7,000 $ 7,GOO Car Allowance 3,000 1,750 3,000 0,02O 3,000 Cammunication Services 4,119 4,463 4,500 4,500 4,500 Lease Equipment 0 0 1,500 t,5QQ t,600 IMM- Vehicles 2,446 3,02O 3,000 3,000 3,000 R&M- Equipment 54 0 1,000 1,000 1,000 Printing t8, t16 14,212 15,000 t5,000 15,000 R~corda Retention 6,831 14,758 50,000 68,000 58,000 5101 6t20 522O 5243 529O Office Supplies S 6,~85 $ 4,967 $ 6,000 $ 5,000 $ $,000 Computer Operating Suppliea 2,499 343 5,5C0 6,600 5,500 Gas & Oil 2,304 1,748 3,000 3,000 3,000 Uniforms 1,343 903 1,S00 t,~00 1,500 Other Operating Supplies 295 58 3,500 3,500 3,5(X) Final Budget 2903/04 page 43 5410 5450 5901 OTHEROPERA~NOEXPENSE$ Subscriptions & Memberships Confere~lces & Seminars Training Contingency 2,906 $ 2,568 2,871 4,843 2,806 154 68 1,182 4,OOO $ 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 Buildin,q Inspection Services - Estimated costs associated with private firm to perform building inspection services. 3190 Professional Services - Costs associated with obtaining professional planning consulting services for special projects. 4730 Records Retention - Estimated costs for imaging building permit records. 5240 Uniforms - This includes uniform rental and work shoes for the Chief Building Official and Code Compliance Officers. 5410 Subscriptions & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. Amedcan Planning Assodation Flodda Planning Association Flodda Association of Code Enforcement Building Officials Association Miscellaneous subscriptions 5420 Conferences & Seminars - Funding for this purpose is essential in order to keep informed of changing and new developments in the field of planning, economic development and code enforcement. Final Budget 2003/04 Page 50 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. 1000/2999 Personal Services $ 605,421 300013999 Contractual Services 1,96o,120 400014999 Other Charges & Services 623,m's 500015399 Commodities 18,7se 540015499 Other Operating Expenses 4,273 $ 572,304 $ 558,796 $ 662,786 $ 662,786 2,189,380 2,319,000 2,447,000 2,447,000 816,805 505,780 678,530 678,530 18,546 t8,000 27,000 27,000 3,198 7,250 8,500 8,500 POS. NO. Position Title 5001 3004 6101 6101 5201 6201 6401 5403 5301 6601 6601 Director of Community Services Executive Assistant Public Works Superintendent Public Works Operations Manager Cultural/Recreation SerYIces Supt. Parks and Recreation Services Supt. Maintenance Worker Maintenance ~Norker P/T Englnaer Tech/CAD Operator Park Supervisor Tennis Pro/Park Supervisor 0701-5706 Park Attendant (P/T) 5801 Park Attendant (F/T) 5~01-5604 Senior Counslers (Seconal P/T) 5901-5908 Junior Counslera (Senonal Prr) 7301 Malntanaece Technician 7701 Facilities Manager 7201 Security Guard/Info Officer Total 2000101 2001/02 2002/03 2003/04 1 I 1 0 0 0 0 0 0 0 0 I 1 I 1 0 0 0 0 6 6 6 I I I 1 0 0 0 4 0 0 0 8 I I 0 0 0 0 I 1 I I t I t7 17 16 28 Final Budget 2003104 page 51 Community Services Department Organization Chart Total: Ope rations ~ Consuling Manager Engineer 14 Par~-tirm Emplo3~es Exeoutke Assistant Contr~ual R~omstlm A~ts Consult~t Servi~e~ Sup~. Final Budget 2003/04 Page 52 CITY OF AVENTURA 2003104 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 ClP Budget. 4. Continue Tree City USA Status. 5, Continue stormwater drainage projects. 8. 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 racraation 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 &concems cleared. Advisory Board Meetings attended. ClP projects completed. Tree City re-certification. Drainage projects completed, Shuttle bus ddership 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 1 1 1 3 3 3 2 77,000 80,000 84,000 90,000 2,500 2,000 2,500 2,500 n~ ~a n~ 1 12 14 16 18 Wa 150 500 500 Wa ~a n~ 50 Wa Wa 2 4 n~ n/a 1,200 2,000 n/a Wa 16,100 30,000 12 12 12 14 n~ ~a n~ 150 Final Budget 2003/04 Page 53 CITY OF AVENTURA COMMUNITY SERVICES 2003104 BUDGETARY ACCOUNT SUMMARY 001-6001-639 t201 1401 2tot 2Ol ~Ol 2401 PERSONA/. SERVtCES Employee Salaries Overtime FICA Pension Health, Life & Disability Worker's Compensation 383,850 $ 434`682 $ 406,0t7 $ 465,9t4 $ 465,614 9,759 4,199 4,000 4`600 4,500 20,723 32,744 31,060 36,6t9 35,610 3,9,973 44,165 43,541 62,297 52,297 33,109 44,604 49,823 77,330 77,330 9,007 11,850 24,355 27,42~ 27,426 3110 3111 3112 3113 3160 3155 346O 3451 3452 3455~ 346O Prof. Service8 - Engineering WASA Billing Prof. Services - Community Center P~of~ Services - Comm. Cen. Instructors Prof. Services -Landscape Arch. Cultural Center F~ibility Study Land~'rree Malnt. Svcs-Streets BcautificatiordSIgnage Landsc~l'ree Maint Svc-Parks Transportation Services 98,239 $ t60,987 $ 85,600 $ 86,060 $ 85,000 0 13,950 10,000 10,000 t0,000 189,060 196,000 t95,000 35,600 24,000 24,000 26,432 $,444 15,000 16,200 15,000 9,724 0 0 0 0 1,009,680 1,413,860 1,400,060 1,M0,060 1,550,000 35,458 63,718 55,000 60,060 55,000 141,403 130,000 130,200 130,G60 130,000 271,615 304`052 360,600 283,000 203,000 Street Maintenance/Drainage 357,575 t60,360 100,060 100,000 100,000 4001 4101 4001 4311 4320 442O 4010 '1620 4645 4672 4691 4701 485O 4051 Travel & Per Diem $ 2,568 $ 1,345 $ 2,600 $ 2,760 $ 2,760 Communication Services 9,539 9,436 8,000 3,000 9,000 Utilities-Electric 6,787 14,175 9,600 9,000 9,000 Utilities*Street Lighting 101,240 107,394 95,600 100,200 t00,000 Utilities-Water 140,575 264.895 145,060 160~600 155,600 Lease 4,712 3,664 5,280 3,290. 5,280 R&M- Vehicles 5,682 6,633 5,000 6,060 5,060 R&M* Buildings 10,420 4`078 35,000 48,000 40,000 R&M- Equipment 7,577 6t 1,000 1,000 1,000 R&M,Parki 40,264 34,111 30,000 32,600 32,600 R&M- Streets 64,752 86,034 46,000 66,600 65,060 Printing & Binding 5,609 tl,679 10,000 36,000 36,000 Special Events 145,477 109,541 70,000 Cultural/Recreation Programs 69,768 76,393 46,600 70,000 76,600 Page 54 Final Budget 4852 Founders Day Activities 86,467 0 65,000 65,000 4854 Summer Recreation 0 0 O 15,000 15,000 5101 5120 ~20 52.50 COMMODITIES Office Supplies Computer Operating Supplies Gas & Oil Uniforms Other Operating Supplies 4,596 $ 1,083 3,552 8,389 1,188 3,270 $ 2,480 9,$`12 2,7'16 461 4,0.500 $ 4,000 $ 7,000 0,000 8,000 2,0OO 4,000 7,000. 6,000 8,000 2,000 5410 542O 545O 5.901 OTHER OPERATING EXPENSES Subscriptions & Memberships Conferences & Seminars Training Contingency 1,266 $ 1,908 1,087 12 ~5 $ 519 1,946 138 1,500 $ 2,250 2,000 1,500 2,000 $ 2,750 2,250 1 ,OOO 2,000 2,750 2,250 1 ,OO0 Final Budget 2008~4 Page 55 COMMUNITY SERVICES 3110 3111 3112 3150 3450 3451 Professional Services Enqineednq - 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 stormwater 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. Beautificafion/Siqnaqe - establishes funding for signage and beautification projects to enhance the aesthetics of the City and foster community pride. 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 4320 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 pdvate 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/Draina.qe - 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 Liqhtinq - 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 right of ways in the City. FIn~l Budget 2003/04 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 Pro,qrams - Provide for costs associated with establishing a wide variety 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 Florida and National Recreation and Parks Association for staff. Conferences & Seminars - Provides for funding for attending the following conferences: Amedcan Public Works Association, Florida 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 TRANSFERS 9117 Transfer to Park Development Fund $ 9118 Transfer to Charter School Fund 110,000 $ $ 9123 Transfer to 1999 Debt Service Fund t,352,988 1,361,695 999,570 1,969,798 t,999,758 9124 Transfer to 2000 Debt Service Fund 48T,900 485,91t 485,9tl 9125 Transfer to 2002 Debt Service Fund 395,000 396,507 358,507 9141 Transfers to Storm Water Fund NON DEPARTMENTAL 9123 9124 9125 Transfer to Debt Service Fund - Represents debt service amounts required to fund the Flodda Municipal Loan Council Loan for the Government Center. Transfer to 2000 Loan Debt Service Fund - Transfer to 2000 Loan Debt Service Fund for required interest and principal on that Loan. Transfer to 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 001-9001690 3410 3155 CONTRACTUAL SERVICI~ Prof. Services - Janitorial $ 46,492 $ 55,000 $ 55,000 $ 52,400 $ 52,400 Library Lease Books Program $ 17,374 45,550 45,550 45,550 46,000 4101 Communication Services $ 78.766 4201 Po~tsge 16,547 4301 Utilities 128,062 4401 Office Space Lease 134,243 4420 Leased Equipment ~. ~. ~. ~ Copy Machine Colts 13,256 455t Insurance 199,430 4620 R&M- Government Center 58,74~ 4655 $ 80,000 $ 55,055$ 55,550 $ ~0,000 18,550 15,055 18,550 t5,000 t t5,000 180.055 180,000 180,000 2,550 2,000 2,550 2,550 20,000 20,000 20,000 20,550 251,550 455,055 4~5,055 4~6,000 R&M- Office Equipment 3~1 5,000 5,55~ 18,550 t8,000 5290 Other Operating Suppllan $ 8,774 $ 11000 $ '~;10O0 $ 16,000 $ t5,000 5~51 Cultural Arts Center Foundation 5001 Cantingancy 23,225 10,550 $ 10,000 $ t0,000 $ 10,055 50,550 40,0~0 40,000 40,000 I:lcel Budget 2553/~4 Page 59 NON DEPARTMENTAL 3155 Library Lease Books Proqram - Provides funds to address improvements to the book collection and business oriented materials at the Miami-Dade Northeast Library branch. 3410 Janitorial Services - Costs for Government Center. 4101 Communication Services - Costs associated with telephone service, internet access, web pages, and other communication type services for Government Center and Police Department. 4301 Utilities- Costs associated with electricity, water, sewer and refuse service for the Government Center. 4501 Insurance - Liability and property insurance coverage for all City owned or leased facilities and equipment and all employees and officers. 462O R & M Government Center - Costs of maintaining service contracts for mechanical systems within the Government Center. 4650 R & M Office Equipment - Costs of maintaining service contracts on all office equipment located at the Govemment Center. Final Budget 2003/94 Page 60 CAPITAL OUTLAY CITY OF AVENTURA CAP~ALBUDGET 2003/04 PROJECTAPPROPR~ON O01~OXX 6410 City Commission - 01-511 City Mena.er's Office -O~- 612 6401 Computer Equipment $ $ 3,192 4,000 4,000 64t0 Equipment 6401 6410 6401 Finance Sueoort Serv. -t0-5t3 Computer Equipment $ 21,585 $ 189.942 $ 111,418 $ 62,500 $ ~2,500 Equipment 3,829 3,489 2,000 City Clerk - 08-5t9 Computer Equipment $ 6401 64O7 645O 6401 6410 645O Public Safety -20- 521 ComputerEClUipment $ 107,709 $ 163,476 $ 164,676 $ 130,000 $ 130,000 Radio Purchase & Replac~ 68,415 102,495 1~,1~ 115,0(X) t15,000 Vehicles 293,2t7 4tl,781 311,6~ 311,600 Community DeveloDrnent - 40-524 Computer Equipment $ 13,757 $ 415 $ 17,050 $ 8,150 $ 8,150 Equipment 355 t,500 Vehicles 14,620 27,500 27,500 Final Budget 2003~)4 ~ 61 6401 645O 6301 6302 63O3 6304 6305 6307 63t3 6314 6315 6316 6317 6102 6231 6205 6203 6310 Community Services - 50.,5391541/572 Computer Equipment $ 67,403 $ $ 4,700 Vehicles 15,406 45,000 B~autification Projects 1,612,242 1,854,677 1,041,404 Walkways/Sidewalks 12,352 12,307 Safety Improvements 224,372 62,645 Bus Shelters/Benches/News stsn 109,669 213,677 86,458 Road Resurfacing 42,164 Lighting Improvements 353,679 151,271 NE 185th Street & NE 28th Ave. 206,982 NE 190th Street 1,123 NE 207th Street Country Club Drive Improvements 93,735 1,400,000 NE 188th Street Lighting Improve. 150,000 Park Property Purchase NE 31 Avenue Park Development Millennium Pk/Community Center 1,704,582 1O3,070 Waterways Park improvements 218,053 10,018 Aventura Founders Park 2,179 4,698 7,000 2,500 37,500 35,110 600,000 87,000 3,000,000 7,000 2,500 37,500 548,000 35,110 3,000,000 7,000 6201 6195 6208 6999 Non-Oe~artments1-90- 590 Govemment Center $ 2,920,773 $ 107,923 $ 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. CITY CLERK 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 pdmary system consisting of CAD dispatch, records management and mobile laptop computer capabilities was acquired in the 1996/97 fiscal year but will require expansion dudng 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 Equipment - 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 Projects - 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 Lighting 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 fadlities and amenities include: 30 space parking lot; 1.5 acre open playfleld area; playground fadlities; 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; drinking fountains for pets and people; several "pooper scooper'' stations; trash receptacles and secudty lighting. 6205 Community Center Improvements - This project consists of providing equipment, computers and improvements at the Community Recreation Center. Facility Reservation Software $8,000 Additional Computers for Technical Center 22,000 Point of Sale and Card Printer 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 2O03/O4 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. I REVENUE PROJECTIONS 31oooo/31~ss~ Locally Levied Taxes 320000/a2sss~ Licenses & Permits 330000/33999.( Intergovernmental Rev. 340000~ss~ Charges for Services 3,~oooor~ss~ Fines & Forfeitures ~oooota~s~ Misc. Revenues 380000r~sss~ Transfer from Funds 3s~soo~,,ssss,~ Fund Balance 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,805 4,149 4,300 4,300 4,300 592 69 90 ~0 90 0 0 0 0 0 15,498 5,745 0 0 0 EXPEND~URES 1~0~ 3000/3~ 54O0/5999 Personal Services o o o o o Contractual Services o o o o o Other ChargeslSvcs o o o o o Commodities o o o o o Other Operating Expenses ls, lso 3,259 4,390 4,390 4,390 Capital Out~y o o o Final Budget ~ Page 65 CITY OF AVENTURA 2003~04 REVENUE PROJECTIONS 3811000 Fines $ 4,805 $ 4,149 $ 4,300 $ 4,300 $ 4,300 3~1 t000 Interest Eaminge 592 69 90 ~0 80 3~99000 Cart/over 15,488 5,745 0 0 0 EXPENDITURES 2002 Public Safety - 521 5450 Training $ 15,15~ $ 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 2008/04 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 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. REVENUEPROJEC~ONS 31oooor~19~ Locally Levied Taxes 32oooo/92ee9,, Licenses & Permits 33oooo/23sss~ Intergovemmental Rev. ~ux~oot34sss~ Charges for Services · .~omr.~.~ss~ Fines & Forfeitures 36oooor36sss= Misc. Revenues 3~oo~P~sss= Transfer from Funds 3sssoo~3ssss= Fund Balance n 0 0 O 0 0 0 0 0 0 517,654 532,033 OO6,OOO 1,294,000 1,294,000 0 0 0 0 0 0 0 0 0 0 15,$89 3,237 7,500 7,500 7,500 0 0 0 0 0 239,881 220,224 20,OOO $,000 EXPENDffURES 1000/2999 Personal Services 0 0 0 0 0 3000~3999 Contractual Services o 0 70,000 194,000 194,000 4G0014~99 Other Charges/Svcs o o o o o 500015399 Commodities o o o 0 0 5400/5999 Other Operating Exp. o o o o o 6ooo/soo9 Capital Outlay 0 0 280,000 s40,sso 640,890 9000/9999 Transfers 553,0oo 729,500 573,500 572,6t0 672,610 Final Budget 2003/04 Page 67 CITY OF AVENTURA 2003104 REVENUE PROJECTIONS 3351200 3363001 3353o10 3383801 3811ooo Misc. Revenues Interest Earnings $ 15,689 $ 3,237 $ 7,500 $ 7,~00 $ Carryover $ 239,881 $ 220,224 $ 20,000 $ 0,000 $ ~,000 Final Budget 2003~4 Page 68 CITY OF AVENTURA EXPEND~URES 6316 6307 6341 9101 OPERATING Community Services - 50.541 Enhanced Transit Services CAPITAL OUTLAY Community Services - ,~l -~,~41 Country Club Drive Improvements Street Lighting Improvements Transportation System Improve. TRANSFERS - 90-~1 Transfer to General Fund $ $ $ $ 70,000 $ 194,000 $ 258,890 281,000 572,610 194,000 268,890 28t,000 ~72,610 Final Budget 2003/04 Page 6~ 3351200 State Revenue Proceeds - Revenue received in this category represents a portion 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 210th 73,500 Traffic Video Monitoring Program for Miami Gardens/Biscayne Blvd, NE 183rd/Biscayne BIvd (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 2003/04 Page 71 't~ of Exce POLICE CAPITAL OUTLAY IMPACT FEE FUND CITY OF AVENTURA CATEGORY SUMMARY 2003/04 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 310000/31sss~ Locally Levied Taxes 320000/32~s~ Licenses & Pem~its 330000/33999,( Intergovernmental Rev. 34o000/34999,( Charges for Services 3soooo~sss~ Fines & Forfeitures ~oooe/3ssse,( Misc. Revenues 38o0oo~8ss~ Transfer from Funds 3~0/3~ Fund Balance $ $ $ $ $ 0 0 0 o 0 o 0 0 0 0 0 0 159,548 119,094 65,000 o o o 131,721 62,714 40,000 0 0 0 0 0 0 0 0 49,000 4,9,000 0 0 42,000 42,000 EXPENDITURES 1000/2999 Personal Services $ $ $ S $ 3000/3999 Contractual Services o o o o o 4000/4999 Other ChargeslSvcs 0 0 0 0 0 sooo/53ss Commodities 0 0 0 0 0 s400/,;,,sss Other Operating Exp. 0 0 0 0 0 6000/6999 Capital Outlay $238,585 $ 99,199 $105,000 $ 91,000 $ 9t,000 s<x)o~s~ Transfers o 0 0 0 0 Final Budget2003/04 Page 72 CITY OF AVENTURA 2003/04 REVENUE PROJECTIONS 361100 3~32200 Misc. Revenues Interest Earning~ $ 3,331 $ 869 $ $ $ Police Imp~ct Fees 166,217 118,225 65,000 4~,000 49,000 Carryover $ 131,721 $ 62,714 $ 40,000 $ 42,000 $ 42,000 EXPENDITURES 2002 Public Safet~ - 521 6407 Radio Porchaee & Replace. 182,168 6401 Computer Equipment 4,285 6450 Vehicles .4,726 ~410 Equipment $ 47,375 $ 99,199 95.826 91,000 91,000 6999 Ra.~ro.o.tel - ~0 Capital Reserve $ - $ - $ 9,174 Final Budget ~ 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 I~t 200~94 Page 74 ~b, of E~cce PARK DEVELOPMENT FUND CITY OF AVENTURA CATEGORY SUMMARY 2003104 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 projects. REVENUE PROJEC~ONS 310000/3tss~ Locally Levied Taxes 320000/32999; Licenses & Permits 330000/33939;Intergovemmental Rev. 340000/34sss~ Charges for Services 3soooo~.~s~. Fines & Forfeitures 360000/36999~ Misc. Revenues ~8oooot3899m Transfer from Funds 399900/39999; Fund Balance $ $ $ $ 0 0 0 0 55,617 0 0 0 0 0 0 0 o o o o 668,135 497,780 0 13,000 0 0 0 0 635,424 %236,388 678,618 387,000 0 0 0 0 13,000 0 387,000 EXPENDITURES looo/2ees Personal Services $ $ $ $ $ 3000/39ss Contractual Services 0 0 0 0 0 4000/4sss Other Charges/Svcs 0 0 0 o 0 5000/5399 Commodities o o o o o 54oo/ses9 Other Operating Exp. o o o o o 6000/6999 Capital Outlay $ 122,789 $ 913,882 $ 578,618 $ 400,000 $ 4cio,o~o eooo/se~ Transfers o 0 0 o o Flrml Budget 2003/04 Page 75 CITY OF AVENTURA 2003104 REVENUE PROJECTIONS Intemovemmentel Revena. 3377100 Safe Neighbor. Parks Grant $ 55,6t7 Misc. Revenues 3611000 Inter.tEamings $ 34,586 $ 16,758 $ 3~32700 Recreation Impact Fees 633,549 481,020 13,000 13,000 Carryover $ 635,424 $ 1,236,388 $ 578,818 $ 387,000 $ 387,000 EXPEND~URES5001 62O5 8116 6316 62O3 Community Services. 572 Millennium Pk/Community Cenfe $ 78,093 $ 913,882 $ 438,618 $ $ Community Center Land 5,000 Country Club Drive Improve. Waterways Park Improvemente 400,000 400,00~ Non4:)eoartmentel Capital Reserve 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 2003/94 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 3~onoor3~ssg$ Locally Levied Taxes $ 32000~32ssss Licenses & Permits $ 330000/339999 Intergovemmental Rev. $ ~40000~4.~ Charges for Services $ 350000/359999 Fines & Forfeitures $ ~0000~99s Misc. Revenues $ 29,371 ~oooo~assss Transfer from Funds $ l,s4s,ss5 3s~aoor399~9~ Fund Balance $ 355,812 29,483 1,795,339 366,615 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 24,958 $ 24,968 $ 24,958 1,834,570 $ 2,65t,452 S 2,~t,452 850,941 $ $ EXPENDffURES lOOOrass~ Personal Se~ices 0 0 0 0 0 3000/3999 Contractual Services o o 0 0 0 400014999 Other ChargeslSvcs 0 0 0 0 0 500015399 Commodities 0 0 0 0 0 54oolssss Other Operating Expenses o o o o o Capital Outlay o o o o o Debt Service 1,868,330 1,866,440 2,710,46~ 2,716,410 2,7t6,4t0 Transfers o o o o o Final Budget 2003/04 PaGe 78 CITY OF AVENTURA CATEGORY SUMMARY 2003/04 This fund was established to account for debt service payment ex~-~i~-~"a~sociatecl wiihI the long term financing for the purchase of properties utilized for public parks, and the~ permanent Government Center and the construction of the Govemment Center. I REVENUE PROJECTIONS 31oooo~315899 Locally Levied Taxes 32eee~32s~ Licenses & Permits 3300e0/58~.; Intergovemrnental Rev. :wxxx~.4958s Charges for Services 3~5858e Fines & Forfeitures 36oe(3oP.~s~ Misc. Revenues ~o~oo~585858 Transfer from Funds 3essoo/3~s~ Fund Balance $ $ S $ 0 0 O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,444 4,327 O O O t,361,695 t,358,025 999,570 1,358,758 t,358,758 355,812 366,815 366,615 O 0 EXPENDITURES looo/2999 Personal Services o o o 0 o 3ooo~99s Contractual Services o o o o o 4~o/4s~ Other Charges/Svcs o o o o o 580o/s3es Commodities o o o o o 54oo/5999 Other Operating Expenses 0 0 o 0 0 s000/6999 Capital Outlay 0 0 0 o ?0o0/;958 Debt Service 1,358,337 1,357,158 1,366,185 t,386,768 seeo~ Transfers o o o o Final Budget 2003~4 Page CITY OF AVENTURA 2002/03 REVENUE PROJECTIONS 3141000 Utility Tax- Electric 3142200 Utility Tax-Telecommunicatio~.s 3143000 Utility Tax-Water 3144000 Utility Tax-Gas 3611000 Interest Eamings 3811001 Transfer fn)rn General Fund 3842000 Bond Proceeds 399.9000 Carryover $ $ $ $ 7,444 4,327 1,361,~95 1,358,025 9~,570 t,366,768 t,366,768 355,812 366,615 366,315 EXPENDITURES 9001 Non-Departmental. 590 7130 Principal $ 370,000 $ 380,000 $ 395,000 $ 410,000 $ 410,~00 7230 Interest 970,255 356,940 950,100 935,6~3 ~J5,683 7330 Other Debt Service Costs 18,082 20,216 21,085 2t,085 21,085 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. 7330 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 PROJECTIONS 310009/319999 Locally Levied Taxes 3200~/32ssss Licenses & Permits ~0000/33s~ Intergovemmental Rev. ~ Charges for Services 3~0000/399999 Fines & Forfeitures 3~0000~99999 Misc. Revenues 380000/389999 Transfer from Funds ~ssoo/3,gsss9 Fund Balance $ $ $ S $ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21,927 25,156 24,958 24,958 24,958 487,900 437,314 0 485,6tl 486,6tl 0 0 484,326 0 0 EXPEND~URES 1ooo/2999 Personal Services 3000/3999 Coabactual Services 4ooo/4999 Ol~er ChargeslSvcs 5OOOl5399 Commodities 94oo/5999 Other Operating Expenses sooo~ Capital Outlay o o o o o 7000/7999 Debt Service 509,993 509,284 509,284 510,569 5~0,569 9000~J9~9 Transfers o o o o o Final Budget 2003~4 Page 82 CITY OF AVENTURA 2003/04 REVENUE PROJECTIONS 3611000 Interest Eamlng$ $ 21,927 $ 25,156 S 24,958 $ 24,968 $ 24,958 3811001 Transfer from General Fund 487,900 437,314 485,611 485,611 3842000 Bond Proceeds 500,000 3~99000 Carryover 4~9,834 453,020 484,326 EXPENDITURES 9001 Non-D~oartmental - 580 7t30 Principal 7230 interest TOTAL EXPENDIT!JRES $ 220,000 $ 190,000 $ 190,000 $ 220,000 $ 220,000 289,993 319,284 319,284 290,5~ 280,5~9 3811001 Transfer From General Fund - Amount transfen'ed from 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. 723O Interest - Interest payments due on the loan which will be payable on 4/1/2004 and 10/1/2004. Final Budget 2003~4 Page 83 CITY OF AVENTURA 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 =~ooo~esss Locally Levied Taxes 320o0o~29ss9 Licenses & Pe~nits 33ooool3399~9 Intergovemmental Rev. $4ooo~r~...ssgs Charges for Services ~ooo~r~a Fines & Forfeitures 3soooor~s~ Misc. Revenues ~8oooo~38sggg Transfer from Funds 3s9~oo/3999~ Fund Balance $ $ $ $ $ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 233,369 395,000 396,607 0 0 0 0 o o o o o 396,607 o EXPENDITURES 1000f2999 Pemonal Services 0 0 0 0 0 30oo~s~s Contractual Services 0 0 0 0 0 40eo~4sss Other Charges/Svcs 0 0 0 0 0 sooo/s3~ Commodities o o o o o ~4oo/~999 Other Operating Expenses o o o o o ~ Capital Outlay 0 0 0 0 0 7000~7999 Debt Service 0 0 395,000 396,607 396,607 S000~999 Transfers o o o o o Final Budget 2003/04 Page 84 CITY OF AVENTURA 2003104 REVENUE PROJECTIONS 3611000 Interest Earnings 3811001 Transfer from General Fund 0 3842000 Bond Proceeds 233,369 3999000 Carryover 395,000 396,507 396,607 EXPEND~URESg001 Non-Oeoartmentel - 580 7130 Principal $ 110,000 $ 'T32,315 $ t32,3t5 7230 Interest 285,000 264,192 264,t92 TOTAL EXPENDITURES 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). 723O Interest - Interest payments due on the loan which will be payable on 2/1/2004 and 8/1/2004. Final Budget 2~03/~4 Page 85 CITY OF AVENTURA CATEGORY SUMMARY 200~04 This fund was established to account for debt service payment expenditures associated~ with the Flodda Intergovernmental Finance Comm'~an which was used to fund the~ construction and equipment for of the Aventura Charter Elementary School, I I REVENUE PROJECTIONS 3~oooo~sse= Locally Levied Taxes 320000r329s~ Licenses & Permits 330000/33se~ Intergovernmental Rev. 340000/34,9991 Chaq;les for Services ~oooo~ssw Fines & FMfeitures 360000/36~,9~ Misc. Revenues ~oooo~ssss~ Transfer from Funds · 9ssoo~s~ 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,~66 0 0 0 0 0 EXPENDITURES 1000/2999 Personal Services 0 0 0 0 0 3000/3999 Contractual Services 0 0 0 0 0 400GI4999 Other Charges/Svcs o o o o o seooF~es Commodities o o o o o s4oo~.sss Other Operating Exp. o o o o o ~oo~ses Capital Outlay 0 0 0 0 0 7000/7999 Debt Service 0 0 440,000 442,566 442,566 sooo~s~s Transfers o o o o o Final Budget 2003/04 Page 86 CITY OF AVENTURA 2002/03 REVENUE PROJECllONS 361t000 Interest on Investments $ $ $ $ $ Transfer From Charter School Fund 442,566 442,565 3999000 Carryover 0 0 3842000 Bond Proceeds 0 260,478 440,000 0 0 EXPENDITURES Non43e=artmental - 590 7130 Principal 147,685 147,685 7230 Interest 0 0 440,000 294~88t 2~4,881 TOTAL EXPENDITURES ~!!~ i~/~!~ ~ ? ;~ ~ ~ ~ ~J~~ 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. 7230 Interest - Interest payments due on the loan which will be payable on 2/1/2004 and 8/1/2004. FlnatBudget2003/04 Page~ '0~ of E~CCe CAPITAL CONSTRUCTION FUNDS CITY OF AVENTURA c CATEGORY SUMMARY 2003/04 These funds were established to account for bond and loan proceeds and expendituresI associated with various projects which were financed through long term borrowing. I REVENUE PROJECTIONS 310000r~lsss~ Locally Levied Taxes 320000~2ssss Licenses & Peri. its 330~0~35sss Intergovernmental Rev. 34~eer~4ssss Charges for Services =soooor~sss~s Fines & Forfeitures 360000/36~999 Misc. Revenues ~000n~3.SSS9 Transfer/Debt Proceeds ~gssss Fund Balance $ $ S S 479,661 91,550 15,000 6,020,500 5,505,749 $,550,000 3,518,4~6 6,027,675 5,759,525 EXPENDITURES 1ooo/2999 Personal Services $ $ $ $ $ 3ooo/3s3~ Contractual Services o o o o o 4000/4SSS Other Charges/Svcs o o o o 0 ~oo~s3ss Commodities o o o 0 o 54oo/5sss Other Operating Expense o o o o o 60001ssss Capital Outlay $ 4,t54,829 $ 6,175,510 $ 11,774,525 $ $ 7ooo/7s~ Debt Service o o o o o 9ooo~ssss Transfers o o sso,ooo o o Ftrml Budget 2003/04 Page 88 CITY OF AVENTURA CATEGORY SUMMARY 2003/04 This fund was established to account for bond proceeds and expenditures as$o~te(:i ~i~ j the Revenue Bond Issue to construct the Govemment Center. J REVENUE PROJECTIONS 310000/3'15e$~ Locally Levied Taxes 320000~299~ Licenses & Permits ~30000P~99~ Intergovernmental Rev. 3~ooo~s~ Fines & ForMtures ~oooo~ Misc. Revenues 3~oooo~8~ Transfer/Debt Proc~ds $ $ $ $ $ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 242,4~ 0 0 0 0 0 0 0 0 0 3,518,496 0 0 0 0 EXPENDITURES 1000~9S9 Personal Services o o o o o 3000/3999 Contractual Services 0 0 0 0 0 4ooo/4999 Other Charges/Svcs 0 0 0 0 0 ~30001,~99 Cor~tmodities o o o 0 o Other Operating Expense o o o 0 o ~ooo~s Capital Outlay 3,924,800 0 0 0 0 7ooon~ Debt Service o o o o o 9OOO/3999 Transfers o o o o o Final Budget 2003/04 Page 89 CITY OF AVENTURA 2003104 REVENUE PROJECTIONS 3611000 Interest on Investments $ 242,455 $ 3999000 Carryover $ 3,518,496 $ 3842000 Bond Procee<ts $ $ EXPENDtTURES 9001 Non-Departmental - 590 6101 Land Acquisition 6201 Government Center 7'390 Bond Issue Costs TOTAL EXPENDITURES 3,924,800 $ $ $ Final Budget 200,,~4 Page 90 CITY OF AVENTURA CATEGORY SUMMARY 2003/04 ~ion of the Community Recreation Center and the acquisition and construction of Waterways Park. REVENUE PROJECTIONS $~oooo/3~sss9 Locally Levied Taxes $ S $ 32oooo~2ssss Licenses & Permits o o o 330000/339999 Infergovemmental Rev. o o o 340QeO~3499S9 Charges for Services o o o 360000~sooss Fines & Forfeitures 0 0 o 3~em)/~9999 Misc. Revenues 237,206 90,92~ ~s, ooo 38o0oo/389999 Transfer/Debt Proceeds 6,02o,500 0 0 ~s900/~99999 Fund Balance 0 6,027,675. 4,859,525 EXPEND~URES 1OOQr~SSS Personal Services o o o O o 3000/3999 Contractual Services o o o 0 o 4ooo~4sss Other Charges/Svcs o o o 0 o ,5QeO~-J399 Commodities o o o 0 0 5400/5999 Other Operating Expense 0 0 o 0 0 Capital Outlay 230,029 1,215,475 4,874,525 0 0 Debt Service 0 0 0 0 0 Transfers 0 0 0 0 0 Final Budget 2003~4 Page 91 CITY OF AVENTURA 2003104 REVENUE PROJECTIONS 3611000 Interest on Investments $ 237,206 $ 90,927 $ 15,000 3899000 Can'yover $ 6,027,675 4,859,525 3842000 Bond proceeds 6,020,500 $ $ EXPENDITURES 9001 Community Services - 50-53915411572 6203 Waterways Park Impr. $ 39,097 $ $ 4,000,000 $ $ 6205 Community Recreation Center 190,932 1,215,475 874,525 9194 Non-Departmental - 90-590 Transfer to Debt Sew Res. TOTAL. EXPENDITURES Final Budget 2003/04 Page 92 CITY OF AVENTURA CATEGORY SUMMARY 2003/04 This fund was established to account for loan proceeds and expenditures associated with the~ 2002 financing issued for the acquisition of the Elementary School site and to partially fundl the construction of Commun ty Recreation Center. ~ REVENUE PROJECTIONS 3~oooo=lssss Locally Levied Taxes $ $ $ $ $ 320000~329~ Licenses & Permits o 0 o o 0 ~o000ts3999s Intergovernmental Rev. 0 0 0 0 0 3400eoru,_g999 Charges for Services 0 0 0 0 0 3soooo~36999s Fines & Forfeitures 0 0 0 0 0 360000/3msss Misc. Revenues 0 623 0 0 9eooooP~sss9 Transfer/Debt Proceeds 0 s,sos,74s 0 0 399900/399999 Fund Balance 0 0 eoo,ooo 0 0 EXPENDffURES 1ooo~29ss Personal Services 3000/3999 Contractual Services 4oo~4ss9 Other ChargeslSvcs ~0~0l~99 Commodities 5400~999 Other Operating Expense 60e0~99 Capital Outlay 0 4,534,665 900,000 0 0 ?000~7999 Debt Service 0 0 0 0 0 9000~9~9 Transfers o o o o o Final Budget 2003/04 Page 93 CITY OF AVENTURA 2003104 REVENUE PROJECTIONS 3611000 Interest on Investments $ $ 623 $ 3999000 Carryover 900,000 3842000 Bond Proceeds 5,505,74,9 $ $ EXPENDITURES 9001 Community Services - 50.~539/5411572 6205 Communi~ Recreation Center Non-Departmental -90- 590 6107 Charter Sehcx~l Land Acq. $ $ 4,534,665 9194 Transfer to Debt Sexy Res. $ $ TOTAL EXPENDITURES Final Budget 2003/04 Page 94 CITY OF AVENTURA CATEGORY SUMMARY This fund was established to account for loan proceeds and expenditures associated withI the Flodda Intergovernmental Finance Commission Loan which was used to fund the~ construction and equipment for of the Aventura Charter E ementary School I REVENUE PROJECTIONS ~ooo~sss= Locally Levied Taxes 32oooor~25gg: Licenses & Permits ~ Intergovemmental Rev. 34oooor~as~. Charges for Services 3soooo~.~9~m Fines & Forfeitures ~oooo/3~ Misc. Revenues ~ Traesfer/Debt Proceeds 3~0o~9~ Fund Balance $ $ $ $ S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 6,550,000 0 0 0 0 0 0 0 EXPENDffURES 1000/2999 Personal Services 0 0 0 0 0 3000/3s99 ConWactual Services 0 0 0 0 0 4000/4.~9 Other Charges/Svcs 0 0 0 0 0 sooo/s3ss Commodities 0 0 0 0 0 ~400/ss~ Other Operating Expense 0 0 0 0 0 ~000/~ Capital Outlay 0 425,370 6,000,000 0 0 7000r~s~ Debt Service 0 0 0 0 0 sooo~ Transfers 0 0 Final Budget 2003/04 Page 95 CITY OF AVENTURA 2002/03 REVENUE PROJECTIONS 3611000 Interest on Investments $ $ $ 3999000 Carryover 3842000 Bond Proceeds 6,5~,000 $ $ EXPENDITURES 9001 No~-O~r~menta1-6011)-~ 6307 Charter School Construction $ $ 425,370 $ 5,525,000 6401 Computer Equipment 185.000 6410 Equipment 290,000 9194 Transfer to Debt Service 290 440,000 Transfer to Charter ~chool Fund. 110,000 TOTAL EXPENDITURES Final Budget 2003/t)4 Page 96 ~ of ~ce STORMWATER UTILITY FUND CITY OF AVENTURA CATEGORY SUMMARY 2003104 This fund is used to account for revenues and exp~cificallyearmarked for theI construction and maintenance of the City's stormwater drainage system.~ REVENUE PROJECTIONS C6~E,i 3¶0000/31999~ Locally Levied Taxes $ $ 320000/3269~ Licenses & Permits 0 0 330000/339~9{ Intergovemrnental Rev. o o 340000/34~69,' Charges for Services 833,?00 771,835 ~00e0~6969.~ Fines & Forfeitures 0 0 3~0000~69~. Misc. Revenues 1s,69~ s,s,m 3~0000/36969; Transfer from Funds 0 0 3s6900/369ss~ Fund Balance 0 1,120,697 $ S $ o o o o o o 907,740 939,518 939,518 0 0 0 0 0 0 0 0 0 22,693 25,604 26,604 EXPENDITURES 1000/2999 Personal Services $ $ $ $ $ 3000/3999 Contl'actu=l Services 0 0 0 0 0 4000/4999 Other ChargeslSvce 0 0 0 0 0 500015399 Commodities 0 0 0 0 0 5400/5999 Other Operating Exp. 0 0 0 0 0 6ooo/6969 Capital Out]ay $ 71,684 $ $ 363,396 $ 568,218 $ 698,218 $000te69s Transfers $ 180,541 $ 185,040 $ 697,037 $ 396,904 $ 3~,904 Final Budget 2003/04 Page 97 CITY OF AVENTURA 2003/04 REVENUE PROJECllON$ ~4~9110 Charues for Services 4-1 Stormwater Utility Fees 833,700 $ TT1,835 $ 907,740 $ 938,518 $ 939,5t8 3~43602 ~611(XX) Grant Misc. R~erluel 6~8 Interest E&mings $ 16,586 $ 5,945 3999000 Carryover 0 1,120.697 22,893 25,604 Final Budget 2003~4 Page 98 CITY OF AVENTURA 2003/04 EXPENDITURES 5001 Capital Outlay: Community Services - 538 6306 Drainage Improvements $ 71,684 $ $ 337,280 $ 565,000 $ 565,000 6316 213 St. Stormwater Collector Non..DeDartmental. 590 Capital Reserve Total Capital OuUay NON-DEPARTMENTAL - TRANSFERS 9001 Transfers - 581 91tl Repayment to General Fund $ $ 375,000 $ 200,000 $ 200,000 910t Transfers to General Fund $ 180,541 $ 185,040 192,037 196,904 1~,~04 TOTAL EXPENDITURES Final Budget 2003~4 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 32,822 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 Dmina,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~M)4 Page 100 POLICE OFFDUTY SERVICES FUND CITY OF AVENTURA CATEGORY SUMMARY 2003/04 I This Fund was established to account for revenues and expenditures associated withI services provided by off duty Police Officers in pdvate customer details to the vadous~ businesses and condominium associations. I REVENUE PROJECTIONS !BODE 3~ooom3~ssss Locally Levied Taxes o o o o o 32oooo=2ssss Licenses & Pern~its o o o 0 o 330000/339999 Intergovemmental Reve o o o 0 o 340000/349999 Charges for Services 357,900 314,204 411,000 300,000 300,000 350000/359999 Fines & Forfeitures o o o o o 360000/369999 Misc. Revenues o o o o o ~SOOOO/38SSSS Transfer from Funds o o o o o 399900/399999 Fund Balance o o o o 0 EXPENDITURES 1000/2999 Personal Services ~4,0S4 338,859 411,000 300,000 300,000 3000/3SSS Contractual Services o o o o o 400014999 Other Charges/Svcs o o o o o ~000~3S9 Commodities o o o 0 0 s4oo/ssss Other Operating Expem o o o o o Capital Outlay o o o o o Final Budget 2003~4 Page 101 CITY OF AVENTURA 2003/04 REVENUE PROJECTIONS Chames For Services 3421100 Police Detail Billing 357,900 314,2~4 411,000 300,000 300,000 CITY OF AVENTURA EXPENDITURES S001 1420 2101 2401 Public Safety - 52t Extra Duty Detail 322,204 338,859 350,000 264,994 264,~94 FICA 24,169 26,000 t9,~07 15,507 Worker's Compensation 17,721 35,000 25,459 3421100 Police Detail Billin,q - Estimated amount of revenue generated by off-duty details in the City's business and residential communities. Final Budget 2003~4 Page 102 ~ of ~xc~~ 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 entire budget process encompasses approximately five (6) 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 t 0 City Manager July 17 September 4* September 18' City Manager City Commiesion 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 actuels for six months of current flsoal year. Completed Budget estimates ars submitted to City Manager. Revenue estimates are prepared. Conducts departmental budget review meetings, balances budget and prints budget documents, City Manager's recommended budget document and message ere 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 end Public Hearings. Final Budget 2003/04 Page 103 Septemberl9 City Clerk Tax Rate Ordinance delivered to Property Appraiser. October All Departments New Budget becomes effective. *Dates subject to change based on School Board and County Commission dates. BUDGET AMENDMENT The Budget Amendment Process will differ as to form depending on whether or not the original budget appropriation is exceeded as follows: Any change or amendment to the budget that will increase the original total appropriated amount can only be accomplished with the preparation of an Ordinance requiring two (2) public hearings and approval by the City Commission. Any change or amendment to the budget which transfers monies within a fund but does not increase the total appropriated amount can be accomplished with the preparation of a Resolution. This does not require a public hearing, however, approval by the City Commission ia 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 currant 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 control, encumbrance control, or fund balance. The total structure of records and procedures which discover, record, classify, summarize, and report information on the financial position and results of operations of a government or any of its funds, fund types, balanced account groups, or organizational components. An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is limited in amount to the time it may be expended. A valuation set upon real estella or other property by the County Assessor and the state as a basis for levying taxes. A written promise, generally under seal, to pay a specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable periodically. Note: The difference between a note and a bond is that the latter usually runs for a longer period of time and requires greater legal formality. That portion of indebtedness represented by outstanding bonds. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. A general discussion of the proposed budget as presented in writing by the budget-making authority to the legislative body. The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Represents the level of control at which expenditures may not exceed budgeL 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 e 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 2G~3/04 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 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 ia 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 (=ease 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 FISCALYEAR 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 capital maintenance, public policy, management control, accountability, or other purposes. Examples of enterprise funds are those for utilities, swimming pools, airports, and solid waste services. if the accounts are kept on the accrual basis this term designates total charges incurred, whether paid or unpaid, including expenses, provision for retirement of debt not reported as a liability of the fund from which retired, and capital outlays. If they are kept on the cash basis, the term covers only actual disbursements for these purposes. Note:. Encumbrances are not considered expenditures. Charges incurred, whether paid or unpaid, for operation, maintenance, and interest, and other charges which are presumed to benefit the current fiscal period. Note: Legal provisions sometimes make it necessary to treat as expenses charges whose benefits extend over future periods. For example, purchase of materials and supplies which may be used over a period of more than one year and payments for insurance which may be used over a period of more than one year and payments for insurance which is to be in force for a longer period than one year frequently must be charged in their entirety to the appropriation of the year in which they are incurred and classified as expenses of that year even though their benefit extend also to other periods. Any period at the end of which a governmental unit determines its financial condition and the results of its operations and closes its books. Note: It is usually a year, though not necessarily a calendar year. A twelve-month period of time to which the annual budget applies and at the end of which a city determines its financial position and results of operations. Assets of a long-term character in which the intent is to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources, together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining ceF~ain objectives in accordance with special regulations, restrictions, or limitations. All accounts necessary to set forth the financial operations and financial condition of a fund. The excess of a fund's assets over its liabilities and reserves. Final Budget 2003/04 Page 1{)7 GENERALFUND GOAL GRANT iNCOME INTERNAL SERVICE 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 uniL A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless; that is, it is not concerned with a specific achievement in a given period. A contribution by one governmental unit to another. The contribution is usually made to aid in the support of a specified function (for example, education), but it is sometimes also for general purposes. This term is used in accounting for governmental enterprises and represents the excess of the revenues earned over the expenses incurred in carrying on particular phases of an enterprise's activities. As indicated elsewhere, the excess of the total revenues over the total expenses of the utility for a particular accounting period is called "net income". A fund established to finance and account for services and commodities furnished by a designated department or agency to other departments or agencies within a single governmental unit or to other governmental units. Amounts expended by the fund are restored thereto, either from operating earnings or by transfers from other funds, so that the original fund capital is kept intact. A detailed list showing quantities, descriptions, and values of property; also units of measure and unit prices. Note: The term is often confined to consumable supplies but may also cover fixed assets. A formal legislative enactment by the governing board of a municipality. A special revenue fund used to account for 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. Final Budget 2003/04 Page 108 SPECIAL REVENUE FUND A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. STREET MAINTENANCE FUND TAXES A special revenue fund to account for restricted revenues and expenditures which by Florida Statutes are designated for street maintenance and construction costs, Compulsory charges levied by a government for the purpose of financing services performed for the common beneflL 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 MIAMI DALLY BUSINESS REVIEW Published Daily except Saturday, Sunday and Legal Holidays Miami, Miami-Dada County, Florida STATE OF FLORIDA COUNTY OF MIAMI-DADE; Before the undersigned authority personally appeared O.V. FERBEYRE, who on oath saye that he or she is the SUPERVISOR, Legal Notices of th~, Miami Daily Business Review f/Ida Miami Review, a daily (except Saturday, Sunday and Legal Holidavs) newspaper. ~ub!ished at Miami in Miami-Dada County, Florida; that the attached copy of advertisement, being a Legal Advertisement of Notice in the matter of CITY OF AVENTURA - PROPOSED ORDINANCES SEPTEMBER 18, 2003 in the XXXX Court, was published in said newspaper in the issues of 09~05/2003 Affiant further says that the said Miami Daily Business Review is a newspaper published at Miami in said Miami-Dada County, Florida and that the said newspaper has heretofore been continuously published in said Miami-Dade County, Florida, each day (except Saturday, Sunday and Legal Holidays) and has been entered as second class mail matter at the post office in Miami in said Miami-Dada County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he or she has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing thixs4a~'er~s~ff~'~ publication in the said newspap~ z~/.//~ ~ Sworn to and subscribed before me this 05 day of SEPTEMBER , A.D. 2003 NOTICE IS HEREBY GIVEN that aa Thu~day, the 18th day of September, L~3 ~[ a ~;1~ i~ ~h~ C~ C~lnl~'~ ~ ~h~r C~ of Avaatum, to ~ h~d at 8:00 p.m. in the Commi~al~. Chamber at Aventura Government Centel, 19200 West Courff~y C~ub Drive, ,tollowlng Ordi~ on ~e~3nd reading, e~idad: ESTABUSHIHG AND ADOPTING THE cfrY OF AVENTURA AD VALOREM TAX OPERAllNG MILLAGE LEVY RATE AT 2.2270 MILS PER THOUSAND DOLJ.AR8 OF "rAXABLE ASSESSED PROPERTY VALUE, WHICH IS ~ ABOVE THE ROLLED BACK RATE COMPUTED PURSUANT TO STATE LAW, FOR THE 2~03 TAX YEAR; PRO~DING FOR PROVIDIH~i, FOR AN EFFEC11VE DATE AN O~ OF THE CiTY OF AVENTURA, FLORIDA., A~ THE AI'rACHED TENTATIVE OPERAllNG AND CAPITAL. BI. GET, AB R~dlEW~D AND' APPROVED BY CiTY CO~.SSlON AT THE REVIEW MEEllNG H~LD CH JULY 17; ~ AS THE CITY OF AVENllJRA FINAL BUDGET FOR THE ~00~2~1FI6CAL YEAR, PlARgUANT TO ESCllOfl 4.0~ OF THE CITY CHARTER; AUTHORD~IG EXPEND~Tt~RE OF FUND~ ESTABLISHED BY ~ PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERAB~ AND PROVIDING FOR AN EFFECTIVE DATE. 'l'ne proposed Ordinances may be inspented bY the pub#e at the Offiaa of the City Clerk, 19200 West Country Club Drive, Aventura, Florida. Interested parties may appear at the Public I-toa~ng and be heaml with City Commission aa any item at this Public H~aring me~ ~o so after the, May~ opens Ihelx~#c baaing. In accordance w~l the Americans with Disabilities ACt of 1990, all. participate in this proceeding because of that disability should caataof days pedf to such proceedings. with resgect to any matter considered at a meeting er heedng, that need to aaeurs that a verbatim rscord of the procaadings is mada, which ' Te~soa M. ~orol~, CMC City Cle~ 9/5 03-4-75/392082M Published Daily MIAMI, FLORIDA STATE OF FLORIDA COUNTY OF DADE Before the undersigned authority personally appeared: FRANK TOMASINO Who on oath that he is ADVERTISING OFFICE MANAGER Of the Miami Herald Publishing Company, a daily newspaper at Miami in Dade county, Florida; that the advertisement for City Of Aventura was published in said newspaper in the issue of: Miami Herald, local section Sunday, September 14th, 2003. Affiant further says that the said Miami Herald is a newspaper published at Miami, in the said Dade County, Florida, and that the said newspaper has heretofore been continuously published in said Dade, County, Florida, each day and has been entered as second class mail matter at the post office in Miami, in said Dade County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement. , FRANK TOMASINO Sworn to and subscribed before me · h,s/Y day Of oos Lisa Ann Hernandez 900 West 49th Street, Suite 500, Hialcah, Florida 33012 BUDGET SUMMARY CiW of Aventura - Fiscal Year 2003-2004 THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE CI3'~ OF AVENTURA ARE 6.3% MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES Millage Per $1,00D General Fund 2.2270 Taxes: Miltege per $1,000 Ad V~orem taxes-O~erating 2.2270 Franchise Fees U61ity Taxes Un[find Communications T3X Licenses & Permits Intergovernmental Revenues Charges far Services Fund Funds Funds Fond~ F~)n¢~ Fgnds 16,016,043 10,016,043 2,137,000 2,137,000 3,436,000 3,430,000 1,675,000 1,675,000 1,698,000 1,294,000 2,992,000 782,500 300,000 939,518 2,022,018 156,000 69,590 24,958 244,548 21,953,543 1,667,800 8 24,958 939,518 24,588,909 969,514 0 3.691.452 3,660.966 9,719,000 435,000 25,604 10,179,604 32,642,057 2,102,896 0 2,716,410 968,122 38,426,479 EXPENDITURES/EXPENSES City Commission 111.393 0 111,393 City Manager 614,742 0 614,742 Finance Support Sen~ices 1,120,634 0 1 ,I20,634 Legal 233,000 0 233,000 City Clerk 221,719 0 221,719 Pub6c Safety 8,931,351 395,300 9,327,241 Community Development 1,538,201 6 1,538,201 Community Services 8,140,926 1,134,890 568,218 9,844,634 Non-Deparb~eatal 1,049,400 0 1,049,400 Debt Service 0 2,716,410 2,716,410 TOTAL EXPENDITURES 21,961.866 1,530,280 0 2,716,410 568,218 26,776,774 Transfers COt 2,248,886 572,610 396,904 3,218,400 Fund BalanceS/Reserves/Net Assets 8,431,305 0 8,431,305 TOTAL APPROPR[ATED EXPEN DiTLIRES AND R ESEFNES 32,642,057 3.102,890 0 2,716,410 005.122 38,426,479 THE TENTATIVE ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOV~ MENTIONED TAXING AUTHORITY AS A PUBUC RECORD. iami Published Daffy MIAMI, FLORIDA STATE OF FLORIDA COUNTY OF DADE Before the undersigned authority personally appeared: FRANK TOMASINO Who on oath that he is ADVERTISING OFFICE MANAGER Of the Miami Herald Publishing Company, a daffy newspaper at Miami in Dade county, Florida; that the advertisement for City Of Aventura was published in said newspaper in the issue of: Miami Herald, local section Sunday, September 14th, 2003. Affiant further says that the said Miami Herald is a newspaper published at Miami, in the said Dade County, Florida, and that the said newspaper has heretofore been continuously published in said Dade, County, Florida, each day and has been entered as second class mail matter at the post office in Miami, in said Dade County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement. FRANK TOMASINO Sworn to and subscribed before me This / ~ day of /~'~/~.-~ A.D. 2003 Lisa Ann Hernandez 900 West 49th Street, Suite 500, Hialeah, Florida 33012 NOTICE OF PROPOSED TAX INCREASE The City of Aventura has tentatively adopted a measure to increase its property tax levy. Last year's property tax levy: A. Initially proposed tax levy .......... $ 9,281,882 B. Less tax reductions due to Value Adjustment Board and other assessment changes ................. $ (43,573) C. Actual property tax levy ............ $ 9,325,455 This year's proposed tax levy ............. $1.0,535,835 All concerned citizens are invited to attend a public hearing on the tax increase to be held on Thursday, September 18, 2003 6:00 PM at 19200 W. Country. Club Drive Aventura, Florida 33180 A FINAL DECISION on the proposed tax increase and the budget will be made ~at this hearing.