96-18 ORDINANCE NO. ~
AN ORDINANCE OF THE CITY OF AVENTURA,
FLORIDA, ADOPTING THE ATTACHED TENTATIVE
OPERATING AND CAPITAL BUDGET, AS REVIEWED
AND APPROVED BY CITY COUNCIL AT THE REVIEW
MEETING HELD ON AUGUST 13, 1996, AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 1996-97 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 COUNCIL OF THE CITY OF
AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. The tentative 1996/97 Operating and Capital Improvement
Program Budget, reviewed and approved by the City Council on August 13, 1996, a
copy of said budget being attached hereto and made a part hereof as specificially as if
set forth at length hereat, be and the same is hereby established and adopted as the
City of Aventura's final budget for the 1996/97 fiscal year. The tentative budget
adopted hereby may be amended or adjusted by a motion approved by a majority vote
of the City Council at the public hearings in accordance with State Statutes.
Section 2. Expenditure of Funds Appropriated in the Budqet Authorized. Funds
appropriated in the Budget may be expended by and with the approval of the City
Manager in accordance with the provisions of the City Charter and applicable law. Funds
of the City shall be expended in accordance with the appropriations provided in the
Budget adopted by this Ordinance and shall constitute an appropriation of the amounts
specified therein. Supplemental appropriations or the reduction of appropriations, if any,
shall be made in accordance with Section 4.07 of the City Charter.
Section 3. Budgetary Control. The 1996/97 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.
Section 4. Personnel Authorization. The "Personnel Allocation Summary"
included within each department budget enumerates all authorized budgeted positions for
appointment by the City Manager. All personnel filling said authorized positions shall be
paid pursuant to the City's Personnel Policies.
Section 5. Grants and Gifts. When the City of Aventura receives monies from
any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is
attached as a condition of acceptance any limitation regarding the use or expenditures of
the monies received, the funds so received need not be 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
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
2
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 1996/97 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 ?. Encumbrances. All outstanding encumbrances at September 30,
1996 shall lapse at that time; and all lapsed capital outlay encumbrances shall be
reappropriated in the 1996/1997 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.
Section 9. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Councilmember Cohen, who moved its
adoption on first reading. This motion was seconded by Councilmember Perlow, and
upon being put to a vote, the vote was as follows:
Councilmember Arthur Berger absent
Councilmember Jay R. Beskin yes
Councilmember Ken Cohen yes
Councilmember Harry Holzberg yes
Councilmember Jeffrey Perlow yes
Vice Mayor Patricia Rogers-Libert yes
Mayor Arthur I. Snyder yes
The foregoing Ordinance was offered by Councilmember Rogers-Libert, -~,~b_o ~ved
its adoption on second reading. This motion was seconded by Councilmember
Perlo~ and upon being put to a vote, the vote was as follows:
Councilmember Arthur Berger yes
Councilmember Jay R. Beskin yes
Councilmember Ken Cohen .yes
Councilmember Harry Holzberg absent
Councilmember Jeffrey Perlow ;yes
Vice Mayor Patricia Rogers-Libert ;yes
Mayor Arthur I. Snyder ;yes
PASSED AND ADOPTED on first reading this 5th day of September, 1996.
PASSED AND ADOPTED on second read~ng,this'___~\,,ay of~September, 1996.
A~RTH~R I. ~NYI~E~, MAYOR
ATTEST: ~ ~ . ,,,
TERESA M. SMITH,
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
4
CITY OF AVENTURA
Operating and Capital Budget
Fiscal Year 1996/97
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 1996197
CITY OF AVENTURA
CITY COUNCIL
Mayor Arthur I. Snyder
Vice Mayor Patricia Rogers-Libert
Councilmember Arthur Berger
Councilmember Jay R. Beskin
Councilmember Ken Cohen
Councilmember Harry Holzberg
Councilmember Jeffrey Perlow
CITY MA NA GER
Eric M. Soroka
DEPARTMENT DIRECTORS
Weiss Serota Helfman, P.A.,City Attorney
Harry M. Kilgore, Finance Support Services
Robert M. Sherman, Community Services
Jaye M. Epstein, Community Development
Teresa M. Smith, City Clerk
Thomas Ribel, Police Chief
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 1996~97
TABLE OF CONTENTS
TOPIC PAGE NO.
City Manager's Budget Message Addendum
City Manager's Budget Message I -XV
Organization Chart
Taxing Authorities
Adopting Ordinance
SUMMARY OF ALL FUNDS 1
GENERAL FUND
Summary 4
Revenue Estimates 7
Expenditures: 13
City Council 16
Office of the City Manager
Finance Support Services Department 21
27
Legal Department 31
City Clerk's Office 35
Public Safety Department 42
Community Development Department
48
Community Services Department 56
Non-Departmental 58
Capital Outlay
POLICE EDUCATION FUND 63
STREET MAINTENANCE FUND 65
DEBT SERVICE FUND 68
CAPITAL CONSTRUCTION FUND 71
75
APPENDIX
CitY of AVENTURA
GOVERNMENT CENTER
2999 N.E. 1915T STREET
SUITE S00
AVENTURA, FLORIDA 33 180
ARTHUR I, SNYDER
MAYOR
PATRICIA ROGER~- LIBERT
The Honorable Mayor and City Council JAY E~ESKIN
KEN
COHEN
City of Aventura
Aventura, Florida 33180 JEFFREY PERLOW
RE: 1996/97 Budget Message Addendum ER~c M. SORO~
Members of the City Council:
On August 1, 1996 the City Manager's Proposed Operating and Capital Budget for all
funds for the fiscal year beginning October 1, 1996 was presented to the City Council.
A Budget meeting was held on August 13, 1996, whereby the City Council reviewed,
discussed and approved the proposed budget as presented. The document
recommends a $20,175,941 Budget.
Enclosed herein, is the 1996/97 fiscal year budget.
Eric M. Sor~k~'
City Manage~
EMS/ne
PHONE; 305 - 466 - 8900--FAX: 305 ~ 466 - 8939
CITY OF AVENTURA
(~OVERNMENT CENTER
2999 N.E. ! 9 ! ~T STREET
SUITE 500
AVENTURA, FLORIDA 33180
ARTHUR I. SNYDER
MAYOR
PATRICIA ROGER~ LIBERT
ViCE MAYOR
The Honorable Mayor and City Council COUNCiU~E.eEP. SART. UR BERGER
City of Aventura JaY BESKIN
KEN COHEN
Aventura, Florida 33180 HARRY HOLZBERG
JEFFREY PERLOW
RE: 1996/97 Budget Message
ERIC M. SOROKA
CITY MANAGER
Members of the City Council:
In accordance with Article IV, Section 4.05 of the Charter of the City of Aventura, I
hereby submit the proposed Operating and Capital Budget for all funds for the fiscal
year beginning October 1, 1996, for your review and consideration. This budget
document represents the first whole entire fiscal year for the new City of Aventura. The
City was incorporated in November of 1995. The first budget adopted by the City
Council was for the period of April 1996 to September 30, 1996. This document also
represents the single most important report presented to the City Council. It is primarily
intended to establish an action, operation, and financial plan for the delivery of City
services. This budget establishes the basic foundation for the creation and
implementation of the City's government structure and services. Importantly, it also
serves as an aid to the residents in providing a better understanding of the City's
operating and fiscal programs.
This budget document establishes the framework to provide quality municipal services
that our residents deserve and expect to fulfill the dream of creating this great City.
This government promotes and supports a high quality of life for its citizens,
businesses and visitors.
Budget Format
A single budget document, which includes all City Funds and service programs, has
been prepared to provide a comprehensive overview of all City services and financial
framework for the understanding of the public.
The following sections are contained within the budget document:.
1. Summary of all Budgeted Funds
2. General Fund
3. Police Education Fund
4. Street Maintenance Fund
PHONE: 305 ~ 466 - 8900..FAX: 305 - 466 - 8939
5. Debt Service Fund
6. Capital Construction Fund
The budget is a performance based plan that links goals and objectives with the
financial resources necessary to achieve them. In order to ensure that goals and
objectives established in the budget planning process are translated into results, the
resources allocation process is tied to performance. Every effort was made to provide a
budget document that can be fully reviewed and justified to the City Council and
residents. The preparation of the budget document marks a 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.
1996197 Bud.qet Priorities/Goals
The City Council and City Manager met and established budget goals and priorities. The
following represents the pre-established priorities and goals that provided a framework for
the preparation of the 1996/97 Budget Plan. In many areas the budget contains resources
to address and accomplish the pre-established priorities and goals.
· Implement Revenue Sources to Fund Require Services and Capital Projects.
· Establish Full Service City of Aventura Police Department
· Establish Full Service Community Development Department
· One stop customer service for permits and business licenses.
· Begin code enforcement services effective October 1, 1996.
· Pfivatize the Following Services
Median/Right of Way Maintenance.
Building Maintenance.
Street Maintenance.
Drainage Maintenance.
Refuse Collection/recycling.
City engineer functions.
Landscape architect consulting.
Vehicle Maintenance.
· Develop Citywide Shuttle Bus Sen/ice.
· Foster Community Pdde and Involvement.
Issue at least 3 newsletters and 1 annual report.
Issue quarterly progress reports.
Utilize citizen surveys.
Fund special events such as July 4th, Founders Day, Arbor Day, cultural programs
and recreational activities.
Utilize City Boards as a source of advice and input.
II
· Develop Citywide Beautification Program
Prepare Citywide Beautification/Landscape Master Plan.
Begin to landscape areas included in the Master Plan.
Replace county street signs with attractive new signs.
Review the convemion of overhead utility distribution system to an underground
system.
Develop plan to continue landscape along the railroad tracks to create barrier along
City limits.
Eliminate bus bench advertising and replace with mom attractive benches.
Replace bus shelters with more attractive and user friendly units.
· Develop 5 Year Capital Improvement Program.
Assess and evaluate Ciys infrastructure (roads, sidewalks, bikepaths, drainage,
irrigation system, utility system).
Prepare Capital Improvement Program to inctude needed projects and funding plan
to improve the City's infrastructure.
Review private roads for possible conversion to the City if standards can be met.
Develop plan for providing additional street lighting.
Review pessibility of establishing Stormwater Utility Fund to address drainage
problems throughout the city.
Address safety concerns along bike/walkway paths.
· Continue to explore alternatives to providing traditional local government services.
Action Plan
The residents of the City deserve quality municipal services provided in a productive
and efficient manner at the lowest posslble cost. They also deserve planning and
proper justification when a budget is proposed. I believe the budget contained within
does all of this. The preparation of the 1996/97 operating budget document creates a
foundation to address operational and capital growth needs on a planned basis. The
document points out various problems that face the City and provides solutions to
those problems. The budget emphasizes a professional and conservative fiscal
approach.
^ great deal of progress has been made to establish the foundation and invent the
government structure which to build on the future. The decisions made today will
dictate the community's commitment to maintain and improve the quality of life for all
residents. Such commitment requires teamwork on behalf of the City Council, City
Administration, all employees and, most important the residents.
Summary of All Budgetary Funds
The total proposed budget for 1996/97, including all funds, capital outlay and debt
service, is $20,175,941. Operating expenditures total $6,356,641. Capital Outlay
expenditures total $12,815,300 and Debt Service Expenditures are $1,004,000.
Ill
Individual fund budget amounts are as follows:
Fund Summary
FUND PROPOSED AMOUNT % OF BUDGET
General $9,170,941 45.4%
Police Education 1,000 .1%
Debt Service 1,004,000 5.0%
Capital Construction 10,000,000 49.5%
Funds Summary
Millions
12
10
0
Expenditures by category are as follows:
Category Summary
CATEGORY PROPOSED AMOUNT % OF BUDGET
Personal Services $2,864,646 14.2%
Contractual Services 2,292,500 11.4%
Other Charges & Services 910,480 4.5%
Commodities 171,215 0.8%
Other Operating Expenses 117,800 0.6%
Capital Outlay 12,815,300 63.5%
Debt Service 1,004,000 5.0%
TOTALS $ 20,175,941 100.0%
IV
Category Summary
Capital Outlay 63.5%~
Other Opering Expenses 0.6%
s & Servic 4.5%
~Contractual Services 11.4%
Personal Services 14.2%
Debt Service 5.0%
Expenditures by operating department are as follows:
Operatin,q Department Summary
Department PROPOSED AMOUNT % OF BUDGET
City Council $73,489 0.4%
Office of the City Manager 304,693 1.5%
Finance Support Services 418,071 2.1%
Legal 154,500 0.8%
City Clerk 110,233 0.5%
Public Safety 3,116,574 15.4%
Community Development 560,930 2.8%
Community Services 1,078,152 5.3%
Non-Departmental 540,000 2.7%
Capital Outlay 12,815,300 63.5%
Debt Service 1,004,000 5.0%
TOTALS $ 20,175,941 100.0%
GENERAL FUND
The General Fund is used to account for resources and expenditures that are available
for the general operations of city government functions.
V
Revenues
The revenues, available for allocation in the 1996/97 Fiscal Year General Fund Budget,
are anticipated to be $9,170,941.
Locally Levied Taxes - The amount anticipated for ad valorem taxes includes no
increase and adopts the same Unincorporated Municipal Services Area (UMSA) rate as
adopted by the County for the 1995/96 fiscal year. The ad valorem millage levy for
fiscal year 1996/97, will be 2.2270. This will generate $5,511,545 and will be one of the
lowest municipal tax rates in the County. The overall revenue category is $8,302,545.
Anticipated franchise fees and utility taxes make up the remainder of this category.
License and Permits - The amounts for this revenue category are projected to be
$355,000. City Occupational Licenses and building permits are the major sources of
revenue.
Intergovernmental Revenues - Total Intergovernmental Revenues are projected to be
$77,396, largely from County occupational licenses. The projection is based on the City
not being eligible for State Shared Revenues until 1997/98. This is due to the recent
incorporation of the City and numerous eligibility criteria. However, we continue to
pursue and expedite eligibility determination requirements.
Charges For Services - Revenues relating to charges for services are anticipated to be
$25,000 from Development review Fees.
Fines and Forfeitures - Total revenues projected for 1996/97 is $36,000. Revenues
from County court fines and cede violations are included in this category.
Miscellaneous Revenues - Projected revenues are anticipated to be $75,000 and are
derived from interest earnings.
Fund Balance - This represents under estimates of available resources, and unspent
appropriations from the 1995/96 budget. This amount is anticipated to be $300,000.
Expenditures
The estimated 1996/97 General Fund e~(penditures, contained within this budget, total
$9,170,941 and are balanced with the projected revenues.
VI
CATEGORY SUMMARY
% of
CATEGORY 1996/97 Budget
Personal Services $2,864,646 31.2%
Contractual Services 2,292,500 25.0%
Other Charges & Svcs. 910,480 9.9%
Commodities 171,215 1.9%
Other Operating Expenses 116,800 1.3%
Total Operating Expenditures $6,355,641 69.3%
Capital Outlay 2,815,300 30.7%
Total Expenditures $9,170,941 100.0%
Personal Services
Personal Services expenditures, for all employees, have been budgeted to reflect a 3%
cost of living adjustment and the institution of a performance/bonus program that
averages to 3% per employee. The performance/bonus program will be based on a
formal evaluation of each employee and will reward accomplishments and performance
rather than tenure. The total number of employees in the General Fund is 84,
compared to the startup figure of 23 budgeted in the 1995/96 fiscal year. The per capita
number of employees is significantly lower than adjacent municipalities. This is due to
the City's emphasis on pr/vat/zing major functions of City services for greater
productivity.
Position additions are as follows:.
1. Public Safety Department - the budget includes the necessary positions to establish
a highly visible and quality community oriented police department that will enhance
the community's security. A total of 53 positions are included. Of that number, 40 will
be sworn officers. The department will provide a full range of services including
criminal investigations, preventive patrol, bike patrol, crime prevention, traffic
enforcement and dispatch functions. The department will be phased in beginning in
April 1997. Until that time the City will continue to utilize the services of the Metro
Dade Police Department.
2. Community Development Department - Added 5 new positions (Chief Building
Official, Permit Clerk; Clerk Typist, Executive Assistant and Planner) to establish a
full service department. Code Enforcement and issuance of occupational licenses
will begin in October 1996. Building inspections, issuance of permits and plan review
will be phased in over the first 3 to 4 months of the fiscal year.
3. Community Services Department Added 3 new positions. Maintenance
Superintendent, Cultural/Recreation Superintendent and a part-time maintenance
VII
worker were included to provide maintenance, transportation and recreation
services on a quality basis.
4. Finance Support Services Department - Added Purchasing Technician position and
Information Systems Technician to respond to internal support service functions.
These positions are vital to the information management needs of the organization
and purchasing and contractual oversight functions of the City.
Contractual Services
The expenditures for contractual services is budgeted at $2,292,500 or 25% of the
General Fund budget. This can be attributed to the City's intention to contract with the
private sector for most maintenance services for greater productivity. In addition,
$1,296,000 was budgeted to contract with the Metro Dade Police Department for six
months of police services until the City phases in its own department.
Other CharRes and Services
Expenditures for other charges and services are budgeted at $910,480 which
represents 9.9% of the total budget. These expenditures are associated with fixed costs
and utilities.
Commodities
Expenditures for commodities are budgeted at $171,215 which represents 1.9% of the
total budget.
Other OperatinR Expenses
Total costs associated with other operating expenses are budgeted at $116,800 which
represents 1.3% of the total budget.
Capital Outlay
A great deal of effort was made to fund long neglected capital projects in the City such
as beautification and landscape projects, safety concerns along bike/walkway paths,
and improvements to the City's infrastructure. A five year Capital Improvement Program
to address the City's infrastructure on a long term basis will be prepared by May of
1997. A total of $2,815,300 has been budgeted in the General Fund for Capital Outlay.
Major emphasis was placed on road resurfacing, sidewalk construction, drainage
improvements, equipment and vehicle purchase.
Major capital outlay items, that are recommended in the General fund, are as follows:
· Beautification projects $270,000
· Walkways/Sidewalks 85,000
· Safety improvements 85,000
· Bus shelters/benches 85,000
· Road resurfacing ' 50,000
· Drainage improvements 75,000
· Lighting improvements 50,000
VIII
· Equipment 190,500
· Computer Equipment 480,500
· Vehicles 591,000
SUMMARY OF EXPENDITURES BY DEPARTMENT
GENERAL FUND
%of
1996/97 Bud,qet
GENERAL GOVERNMENT
City Council $ 73,489 0.8%
Office of the City Manager 304,693 3.3%
Finance Support Services 418,071 4.6%
Legal 154,500 1.7%
City Clerk 110,233 1.2%
Total Gen. Gov't $1,060,986 11.6%
PUBLIC SAFETY
Police $3,115,574 34.0%
Comm. Development 560,930 6.1%
Total Public Safety $3,676,504 40.1%
COMMUNITY SERVICES
Total Community Services $1,078,152 11.8%
OTHER NON-DEPARTMENTAL
Non-Departmental $540,000 5.9%
Capital Outlay 2,815,300 30.7%
Total other Non-Dept. $3,355,300 36.6%
TOTAL $9,170,942 100.0%
Public Safety 34.0%
City Clerk t.2%
Legal 1.7%
Finance Support Sorvic 4.6%
r Manager' Office 3.3%
Community Development Council 0.8%
Non Departmental 5.0% Capital Outlay 30.7%
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 $1,000 is anticipated in revenue for 1996/97. The amount budgeted for
expenditures will be used for various state approved training programs throughout the
year.
Street Maintenance Fund
This fund was established to account for restricted revenues and expenditures which
by State Statute are designated for street maintenance and construction costs.
Expenditures will be accounted for in the General Fund by designating specific
expenditure accounts in the Community Service Department associated with street
Maintenance, road-right-of way maintenance activities and the Capital Improvement
Program. Transfers to the General Fund will be made once a month to reimburse the
fund for actual expenditures made from the designated expenditure accounts. This fund
was created to accept restricted State Revenue sharing funds and gas tax proceeds.
Due to the uncertainly of the City's eligibility for these sources, the amount was
budgeted at zero revenues.
Debt Service Fund
This fund was established to account for electric utility revenues and debt service
payment expenditures associated with the proposed financing for the purchase of
properties to be utilized for public parks, cultural center and the permanent
Government Center and Police Station. The estimated amount to be financed is
$11,000,000. This will allow for the purchase of approximately $10,000,000 of land.
Capital Construction Fund
This fund was established to account for bond proceeds and expenditures associated
with the purchase of properties to be utilized for public parks, cultural center and the
permanent Government Center and Police Station. The purchase of property shall be
based on a priority list established by the City Council.
Summary
I am excited and pleased to submit the detailed budget contained herein, for Fiscal
Year 1996/97. Overall, the proposed budget establishes the framework for quality level
of services required by the City residents within available resources and at the same
time, accomplishes the stated pre-established priorities proposed by the City Council.
The budget contains a very ambitious plan and set of priorities. As previously stated,
X
the accomplishments of the goals will require the support and dedication of the City
Council, City Administration, City employees and residents working together as a team.
Some of the major points emphasized, in the proposed budget, are as follows:
1. Provides startup funding to establish full service Police Department with 53
employees and all necessary equipment to be phased beginning in April 1997.
2. Establishes full service Community Development Department which will provide
services as follows:
· Code enforcement October 1,1996
· Occupational licenses October 1,1996
· Staff support to Planning & Zoning BoardOctober 1,1996
· Plan review and planning function January 1, 1997
· Building Inspections and permitting January 1, 1997
3. No tax increase. Adopts current County UMS^ millage rate of 2.2270
4. Provides for contracting most maintenance functions to the private sector.
5. Includes funding for debt service costs to finance $10,000,000 to purchase parcels
of land to be utilized for public parks, cultural center and the permanent
Government Center and Police Station.
6. Funding has been budgeted to purchase state of the art computer equipment for
both police and governmental operations.
7. Special Events such as July 4th, Founders Day and Arbor Day as well as cultural
programs and recreational activities are included.
8. Provides for $2,815,300 worth of capital improvements. 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.
9. Includes over $575,000 for beautification and community enhancement projects
including landscaping, lighting improvements, street signs, bus benches/shelters
and to address safety concerns.
10. Professional engineering services on a contractual basis has been included to
address the private road situations and other traffic related issues facing the city.
11. Includes funding for leasing space to establish a Police Station that is reflective of
the community and its image.
Xl
12. Includes funding to develop a Citywide shuttle bus service.
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 Council meeting will be held on August
13, 1996, to review, in detail, the proposed budget document.
Respectfully submitted,
EMS/ne
XII
ALL TAXING AUTHORITIES WHO LEVY AD VALOREM TAXES
WITHIN THE CORPORATE LIMITS OF THE CITY OF AVENTURA
1995/96 AND 1996/97 FISCAL YEARS
1995/96 FISCAL YEAR 1996197 FISCAL YEAR (2)
TAXING AUTHORITY MILLAGE PERCENT MILLAGE PERCENT
RATE (1) OF TOTAL RATE (1) OF TOTAL
DADE DISTRICT SCHOOL BOARD
OPERATING 9.3730 39.37% 9.3560 39.59%
DEBT SERVICE 1.0160 4.27% 1.0100 4.27%
TOTAL DADE DISTRICT SCHOOL BOARD [ 10.3890 43.64% 10.3660 43.87%]
METRO DADE COUNTY COMMISSION
COUNTY WIDE OPERATING 6.8280 28.68% 6.4690 27.38%
DEBT SERVICE 0.7890 3.31% 0.7740 328%
LIBRARY 0.3290 1.38% 0.3390 1.43%
FIRE RESCUE OPERATING 2.5180 10.58% 2.6870 11.37%
FIRE RESCUE DEBT SERVICE 0.0400 0.17% 0.0580 0.25%
TOTAL METRO DADE COUNTY [ 10.5040 0.4412 10.3270 43.70%]
MUNICIPAL SERVICES
METRO DADE MUNICIPAL SERVICES
TAXJNG UNIT (UMSA) 2.2270 9.35% 0~00%
CITY'OF:KVENTURA 9:42°/0
TOTAL MUNICIPAL SERVICES
FLA INLAND NAVIGATION DISTRICT (FIND) ] 0.0400 0.17% 0.0380 0,16%]
SO. FLAWATER MANAGEMENT DISTRICT [ 0.5470 2.30% 0.5720 2,42% J
EVERGLADES PROJECT I 0.1000 0.42% 0.1000 0.42%I
TOTAL ALL TAXING AUTHORITIES 23.8070
NOTES: (1) MILLAGE RATE IS THE RATE PER $1,000 OF TAXABLE VALUE.
(2) THE RATES FOR 1996197 ARE THE PROPOSED RATES WHICH WERE CERTIFIED
TO THE PROPERTY APPRAISER IN AUGUST 1996 BY EACH TAXING AUTHORITY.
THE ACTUAL PROPOSED MILLAGE RATE FOR THE METRO DADE MUNICIPAL
SERVICES TAXING UNIT (UMSA) FOR 1996/97 IS 2.2770.
XlII
Where Your Tax Dollars Goes
School Board 43.9%
City of Aventura 9.4%
So. Florida Water Mana 2.4%
Everglades Project 0.4%
Metro Dade 43.7%
XIV
Organization Chart
CITY OF AVENTURA
Residen~
City Council
City Attorney t~~
Legal Services Administlation Minutes
Budget PIeparation Records Retention
CustomefService . Clerical Support
Public Safety Community Finance/Support It' Community
Beoartment b Bevelopment Ii~~ Services IX Services
Ii Depa~ent Department ~: · Department
Police Planning Finance/Accounting Community Facilities
Patrol Zoning Purchasing Parks/Beautification
Community Relations Building Inspections Risk Management ROW/Median Maint.
Criminal investigations Code Enforcement Information Management Public Works
Traffic Enforcement Economic Development Personnel Mass Transit
Emergency Preparedness Occupational Licenses Special Events
Fire/Rescue Recreation/Cultural
XV
SUMMARY
OF ALL
FUNDS
GENERAL
FUND
CITY OF AVENTURA
SUMMARY OF ALL FUNDS
1995/97
OPERATING & CAPITAL OUTLAY
REVENUE PROJECTIONS
1995/96 1996/97 1995/97
APPROVED CITY MANAGER CITY COUNCIL
BUDGET PROPOSAL APPROVAL
01 General Fund $ 1,300,000 $ 9,170,941 $ 9,170,941
11 Police Education Fund 0 1,000 1,000
12 Street Maintenance Fund 0 0 0
30 Debt Service Fund 0 1,004,000 1,004,000
32 Capital Construction Fund 0 10,000,000 10,000,000
TOTAL REVENUES
EXPENDITURES
1995/96 t 996/97 '1996~97
APPROVED CITY MANAGER CITY COUNCIL
DEPARTMENT BUDGET PROPOSAL APPROVAL
Operating Expenditures:
City Council $ 31,412 $ 73,489 $ 73,489
Office of the City Manager 93,630 304,693 304,693
Finance Support Services t00,091 418,071 418,071
Legal 89,399 154,500 154,500
City Clerk 26,578 110,233 110,233
Public Safety 56,798 3,116,574 3,116,574
Community Development 56,905 560,930 560,930
Community Services 217,858 1,078,152 1,078,152
Non - Departmental 135,500 540,000 540,000
Capital Outlay:
City Council 17,500 1,000 1,000
Office of the City Manager 19,000 3,500 3,500
Finance Support Services 24,000 266,000 266,000
Legal o o o
Page 1
City Clerk 6,000 20,000 20,000
Public Safety 32,000 866,000 506,000
Community Development 29,000 66,500 66,500
Community Services 116,500 739,000 739,000
Non - Departmental 247,830 10,853,300 10,853,300
Non - Departmental:
Debt Service 0 1,0o4,000 t,004,000
Page 2
CITY OF AVENTURA
SUMMARY OF ALL FUNDS
1995/97
OPERATING & CAPITAL OUTLAY
1995/96 t 996/97 t 996/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
1000/2999 Personal Services 272,279 2,864,646 2,864,646
300013999 Contractual Services 247,399 2,292,500 2,292,500
4000/4999 Other ChargeslSvcs 241,944 910,480 910,480
500015399 Corn mod ities 12,900 171,215 171,215
540015999 Other Operating Expenses 33,650 117,800 117,800
600016999 Capital Outlay 491,830 12,815,300 12,815,300
7000/7999 Debt Service 0 1,004,000 1,004,000
0
COMPARATIVE PERSONNEL SUMMARY
1995~96 t 995/97
City Council 7 7
Office of the City Manager 4 4
Finance Support Services 4 6
Legal 0 0
City Clerk I t
Public Safety 2 53
Community Development 3 8
Community Services 2 5
Page 3
CITY OF AVENTURA
GENERAL FUND - 01
SUMMARY OF BUDGET
1996/97
OPERATING & CAPITAL OUTLAY
FUND DESCRIPTION
!The ~enerai F~nd is Used to account for resources and expenditures that a~e ~vailabl~ forI
ithe general operations of city government functions.
I
REVENUE PROJECTIONS
1995~96 1995/97 1995/97
APPROVED CITY MANAGER CITY COUNCIL
BUDGET PROPOSAL APPROVAL
Current Revenues $ 1,300,000 $ 8,870,941 $ 8,870,941
Transfem 0 o o
Carryover o 3oo,ooo 300,000
TOT^L .EVE.UES
EXPENDITURES
1995/96 1995/97 1995/97
APPROVED CITY MANAGER CITY COUNCIL
DEPARTMENT BUDGET PROPOSAL APPROVAL
Operating Expenditures:
City Council $ 31,412 $ 73,489 $ 73,489
Office of the City Manager 93,630 304,693 304,693
Finance Support Services 100,091 418,071 418,071
Legal 89,399 154,500 154,500
City Clerk 26,578 110,233 110,233
Public Safety 56,798 3,115,574 3,115,574
Community Development 56,906 560,930 560,930
Community Services 217,858 1,078,t52 1,078,152
Non - Departmental 135,500 540,000 540,000
Capital Outlay:
City Council 17,5oo 1,ooo 1,ooo
Page 4
Office of the City Manager t9,000 3,500 3,500
Finance Support Services 24,000 266,000 266,000
Legal 0 0 0
City Clerk 6,ooo 20,000 20,000
Public Safety 32,000 866,000 866,000
Community Development 29,000 66,500 66,500
Community Services 116,500 739,000 739,000
Non - Departmental 247,830 853,300 853,300
Page 5
CITY OF AVENTURA
GENERAL FUND - 01
CATEGORY SUMMARY
t 995/97
REVENUE PROJECTIONS
1995/96 t 995/97 t 996197
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
310000~319999 Locally Levied Taxes 1,300,000 8,302,545 8,302,545
320000~329999 Licenses & Permits 0 355,000 355,000
330000/339999 Intergovernmental Rev. 0 77,396 77,396
3400001349999 Charges for Services 0 25,000 25,000
3500001359999 Fines & Forfeitures 0 36,000 36,000
3600001369999 Misc. Revenues 0 75,000 78,000
3800001389999 Transfer from Funds 0 0 0
3999001399999 Fund Balance 0 300,000 300,000
EXPENDITURES
t 995196 1996197 1996197
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
lOOO/2999 Personal Services 272,279 2,864,646 2,864,64=
3000/3999 Contractual Services 247,399 2,292,500 2,292,500
400014999 Other ChargeslSvcs 241,944 910,480 910,480
5000/5399 Com mod ities 12,900 171,215 171,215
540015999 Other Operating Expenses 33,650 116,800 t16,800
600016999 Capital Outlay 491,830 2,815,300 2,815,300
0
Page 6
REVENUE
ESTIMATES
CITY OF AVENTURA
GENERAL FUND - 01
REVENUE PROJECTIONS
1995/97
REVENUE 1995/96 1996197 1996197
CODE APPROVED CITY MANAGER CITY COUNCIL
NO. ACCOUNT BUDGET PROPOSAL APPROVAL
Locally Levied Taxes 1-9
311100 Ad Valorem Taxes-Current 0 $ 5,511,545 $ 5,511,545
311200 Ad Valorem Taxes. Delinquent 0 1,000 1,000
311300 Interim Services Fee 0 0 0
313100 Franchise Fee. Electric 0 0 0
313200 Franchise Fee-Telephone 0 65,000 65,000
313400 Franchise Fee-Gas 0 30,000 30,000
313500 Franchise Fee. CATV 0 65,000 65,000
313710 Franchise Fes-Sanitation 0 150,000 150,000
313800 Franchise Fse-Towing 0 0 0
314100 Utility Tax-Electric 885,000 1,200,000 1,200,000
314220 Utility Tax-Telecommunications 310,000 900,000 900,000
314300 Utility Tax-Water 100,000 350,000 350,000
314400 Utility Tax-Gas 5,000 30,000 30,000
SUBTOT^'
Licenses & Permits 2-9
321100 City Occupational Licenses 250,000 250,000
322100 Building Permits 100,000 100,000
322300 Sign Inspections 0 0
329100 Engineering Permits 0 5,000 5,000
SUBTOTAL
Interqovernmental Revenues 3-9
331245 Federal Grants 7,396 7,396
334795 State Grants 0 0
335110 Cigarette Tax 0 0
335120 State Revenue Sharing 0 0
335150 Alcoholic Beverage License 10,000 10,000
335180 Half Cent Sales Tax 0 0
335492 Fuel Tax Refund 0 0
338200 County Occupational Licenses 0 60,000 60,000
SUBTOTAL
Page 7
Charees For Services 4-9
341200 Development Review Fees 0 25,000 25,000
341900 Election Filing Fees 0 0 0
342130 Alarm Permit Fees 0 0 0
349000 Other Charges For Service 0 0 0
SUBTOTAL
Fines & Forfeitures 5-9
351100 County Court Fines 35,000 35,000
354000 Code Violation Fines 0 1,000 1,000
SUBTOTAL
Misc. Revenues 6-9
361100 Interest Earnings 75,000 75,000
364420 Insurance Recoveries 0 0
369900 Misc. Revenues 0 0
SUBTOTAL
Non-Revenue 8-9
399900 Carryover 300,000 300,000
381105 Transfers From Street Maint. Fund 0 0 0
SUBTOTAL ~ ~ ~ ~ ~ :' ~0 ~Oi
Total Available General Fund
Page 8
REVENUE PROJECTION RATIONALE
LOCALLY LEVIED TAXES
311100 Ad Valorem Taxes Current - Ad Valorem or property taxes are authorized by
Chapter 166, Florida Statutes. The Florida Constitution limits local
governments to a maximum of 10 mills of Ad Valorem taxation. The amount of
revenue is based on the tax rate multiplied by the assessed value of the City
which is provided by the County Property Appraisal Department. The amount is
then budgeted at 95% of it 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 County Property Appraisal Department is
$2,605,130,999. The 1995/96 fiscal year Unincorporated Municipal Services
Area (UMSA) millage is 2.2270. The 1996/97 budget includes no tax increase
and adopts the same UMSA rate as adopted by the County for the 1995/96
fiscal year.
311200 Ad Valorem Taxes Delinquent - This revenue source is derived by those
taxpayers who do not pay their taxes by March 31 of any given year. On
average the total revenue received in this category is minimal when compared
to the total ad valorem taxes collected.
313200 Franchise Fee-Telephone - A city may charge telephone companies for the use
of its rights-of -way per Florida Statues 166.021 and 337.401. The fees cannot
exceed 1% of gross revenues. The amount projected is based on estimates
from comparisons of other cities.
313400 Franchise Fee-Gas - A city may charge gas companies for the use of its rights-
of -way per Florida Statues 166.021 and 337.401. It is standard practice to
enact a 6% fee on gross revenues. The amount projected is based on
estimates from comparisons of other cities.
313500 Franchise Fee-CATV - Pursuant to federal law local governments may charge
cable companies for the use of its rights-of-way. Such fees from all local
governments cannot exceed 5% of gross revenues. The county advises that
they charge 5% in unincorporated areas and 2% in incorporated areas; cities
are free to charge 3% of gross revenues. The amount projected is based on
estimates from comparisons of other cities.
313710 Franchise Fee-Sanitation - It is recommended that the City pursue the issuing
of solid waste franchises to the private sector for all areas of the City. In
addition a fee of 10% to 13% should be adopted for the private companies to
utilize the City's rights-of -way. The amount projected is based on estimates
from comparisons of other cities and is for only 6 months.
Page 9
314100 Utility Tax-Electric - Section 166.231(1) (A), Florida Statues, authorizes a City
to collect Public Service or Utility Taxes. Dade County previously established
by Ordinance utility taxes for unincorporated areas in the amount of 10% on
electricity. The City enacted Ordinance 96-03 which mirrored the County's
utility tax levies. The projection is based on figures obtained from the utility
companies and 1995/96 receipts.
314220 Utility Tax-Telecommunications - Section 166.231(1) (A), Florida Statues,
authorizes a City to collect Public Service or Utility Taxes. Dade County
previously established by Ordinance utility taxes for unincorporated areas in
the amount of 7% on telecommunications purchases which originate and
terminate in the State of Florida. The City enacted Ordinance 96-03 which
mirrored the County's utility tax levies. The projection is based on figures
obtained from the utility companies and 1995/96 receipts.
314300 Utility Tax-Water - Section 166.231(1) (A), Florida Statues, authorizes a City to
collect Public Service or Utility Taxes. Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on
water. The City enacted Ordinance 96-03 which mirrored the County's utility
tax levies. The projection is based on figures obtained from the utility
companies and 1995/96 receipts.
314400 Utility Tax-Gas - Section 166.231(1) (A), Florida Statues, authorizes a City to
collect Public Service or Utility Taxes. Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on gas
and oil. The City enacted Ordinance 96-03 which mirrored the County's utility
tax levies. The projection is based on figures obtained from the utility
companies and 1995/96 receipts.
LICENSES AND PERMITS
321100 City Occupational Licenses -Pursuant to Chapter 205, Florida Statues, 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 estimated based on information from
the County.
322100 Building Permits - Once the City's Community Development Department is in
position to conduct building inspections, permits will be required for any
individual or business who conducts construction within the City. The fees will
be set by City ordinance and Section 2-18 of the Dade County Building Code.
Page 10
329100 Engineering Permits - This fee is representative of the costs associated with
regulatory review of the installation of utilities, paving, drainage and right of
way renovation/excavation by the City staff. This responsibility will be assumed
by the City by December. The amount budgeted is estimated based on
information from the County.
INTERGOVERNMENTAL REVENUES
335150 Alcoholic Beverage License -Various alcoholic beverage license taxes are
levied on manufacturers, distributors, vendors, and sales agents of alcoholic
beverage 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.
338200 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 potion of the county's
revenues are remitted to the City.
CHARGES FOR SERVICES
341200 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.
FINES & FORFEITURES
351100 County Court Fines -The City will receive a portion of the revenues resulting
from traffic enforcement activities. The trend for this revenue is uncertain.
354000 Code .Violation Fines - Revenues in this category are generated when the
owner of property within the corporate limits of the City violates a City code,
MISC. REVENUES
361100 Interest Earnings -Investment practices are maintained to allow for 100% of
available funds to be invested at all times. Determining factors in forecasting
revenue for this line item are the anticipated interest rate and pooled dollars
available for investment.
Page 11
FUND BALANCE
399900 Carryover -This amount is derived by a comparison of all of the anticipated
revenues for the current period to all of the anticipated expenditures for the
current period. The excess of revenues over expenditures represents the
carryover amount.
Page 12
CITY
COUNCIL
CITY OF AVENTURA
CITY COUNCIL
1996/97
DEPARTMENT DESCRIPTION
The City Council is the community's legislative body ~hich acts as the decision making
entity that establishes policies and ordinances to meet the needs of the community on a
proactive basis. The City Council is committed to providing the best possible professional
government and the delivery of quality service levels that reflect community priorities and i
maintain the quality of life for all residents.
1995/96 t 996~97 1996197
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL
100012999 Pemonal Services $ 11,662 $ 27,989 $ 27,989
300013999 Contractual Services
400014999 Other Charges & Services 12,250 24,500 24,500
500015399 Commodities 1,500 3,5oo 3,5oo
5400/5499 Other Operating Expenses 6,000 17,500 17,5o0
PERSONNEL ALLOCATION SUMMARY
Position No Position Title 1995196
0101 Mayor
0102 Council member
0103 Council member
0104 Council member
0105 Council member
0106 Council member
0107 Council member
Total 7
Page13
CITY OF AVENTURA
CITY COUNCIL
1995/97
BUDGETARY ACCOUNT SUMMARY
01-01-51t
1995/96 1996/97 1995/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. ACCOUNT DESCRIPTION BUDGET PROPOSAL APPROVAL
PERSONAL SERVICES
1-10~1200 Council Salaries 10,833 26,000 26,000
1-10-2t00 FICA 829 1,989 1,989
OTHER CHARGES & SERVICES
3-40-4030 Legislative Expenses 12,250 24,500 24,500
3-40-4100 Communication Services 0 0 0
COMMODITIES
3-50-5100 Office Supplies 1,000 1,500 1,500
3-50-5290 Other Operating Supplies 500 2,000 2,000
OTHER OPERATING EXPENSES
3-54-5410 Subscriptions & Memberships 4,000 5,500 5,500
3-54-5420 Conferences & Seminam 2,000 12,000 12,000
Page 14
CITY COUNCIL
BUDGET JUSTIFICATIONS
4030 Le,qislative Expense - This account represents the $3,500 established per
Councilmember to offset expenses incurred in the performance of their
official duties.
5410 Subscriptions & Memberships - The following memberships are included
for funding:
Florida League of Cities
Dade County League of Cities
5420 Conferences & Seminars - Funding for this purpose is essential in order
to keep informed of changing and new developments in local government
Florida League of Cities
National League of Cities
Miscellaneous Seminars
Page 15
OFFICE
OF THE
CITY
MANAGER
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
1996197
DEPARTMENT DESCRIPTION
i Develop a City government structure that represents ~h~ needs of the community and-
provides quality services in an efficient, businesslike and professional manner.
iResponsible for the overall management of all functions and activities of the City's
operations, preparation of annual budget and ensures the proper implementation of
policies and ordinances adopted by the City Council. Provides recommendations and
i solutions to community concerns. Establishes customer service focus process to respond
to citizen requests.
1995196 1996197 1996197
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL
1000/2999 Personal Services 81,170 261,443 261,443
300013999 Contractual Services
400014999 Other Charges & Services 8,160 37,600 37,600
5000~5399 Commodities 1,s00 1,750 1,750
540015499 Other Operating Expenses 2,800 3,900 3,900
PERSONNEL ALLOCATION SUMMARY
Position No Position Title '1995/96 1996197
0501 City Manager I 1
0502 Secretary to City Manager I 1
0503 Customer Service Assistant I 1
0504 Receptionist/Information Clerk I ~
Total 4 4
Page 16
Office of the City Manager
Organization Chart
City Manager's
Secretary
Page 17
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
'1996197
OBJECTIVES
i. Provide completed reports and recommendations on a timely basis upon which the
City Council can make policy decisions.
2. Prepare and submit budget to the City council by July 15th of each year.
3. Oversee customer service functions by all departments to ensure timely response or
I resolution of citizen requests.
!4. Coordinate, control and monitor the activities of all City Departments and operations.
5~ Interact with community organizations and associations to increase public awareness
of City's various programs, facilities and services.
i6. Prepare five year Capital Improvement Program document and submit to the City
iCouncil by May 1997.
7. Effectively administer the budget priorities and goals established by the City Council.
8. Form City Manager's Citywide Security Council comprised of private security
;companies to interact with Police Department.
9~ Acquire sites to construct public facilities and provide open space areas & parks.
10. Provide recommendation on Citywide shuttle bus service.
11. Issue newsletters and annual report to the public.
12. Supervise capital budget projects and the implementation of new services.
INDICATORS
1. Number of reports and agenda backup items prepared.
2. Budget submitted by July 15, 1997.
3. Develop of tracking system and citizen feedback.
4. Number of community meetings attended.
5. Five year Capital Improvement Program submitted by May 1997.
6. Quarterly Progress reports.
7. Establishment of Citywide Security Council.
~8. Acquisition of sites and development of funding plan.
9. Completion of Citywide shuffle bus service recommendation report.
10. Number of newsletters and reports issued to the public.
11. Quarterly Progress reports.
Page 18
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
1996197
BUDGETARY ACCOUNT SUMMARY
01-05-512
1995/96 1995/97 1995/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. ACCOUNT DESCRIPTION BUDGET PROPOSAL APPROVAL
PERSONAL SERVICES
1-10-1200 Employes Salaries $ 58,369 $ 200,712 $ 200,712
1-10-2100 FICA 4,037 9,149 9,149
t-10-2200 Pension 9104 30,716 30,716
1-10-2300 Health, Life & Disability 9,246 19,44t t9,441
1-10-2400 Worker's Compens~ion 414 1,425 1,425
OTHER CHARGES & SERVICES
3-40-4000 Travel & Per Diem 400 1,300 1,300
3-40-4040 Administrative Expenses 200 600 600
3-40-4041 Car Allowance 2,000 6,000 6,000
3-40-4100 Communication Services 560 1,700 1,700
3-40-4700 Printing~Newalstfer 5,000 28,000 28,000
COMMODITIES
3-50-5100 Office Supplies 750 1,000 1,000
3-50-5120 Computer Operating Supplies 750 750 750
OTHER OPERATING EXPENSES
3-54-5410 Subscriptions & Memberships 800 2,000 2,000
3-54-5420 Conferences & Seminars 800 1,700 1,700
3-54-5500 City Ssal~Logo Contest 1,000 0 0
3-54-5900 Contingency 200 200 200
Page 19
OFFICE OF THE CITY MANAGER
BUDGET JUSTIFICATIONS
4700 Printin,q/Newsletter - Represents the cost of printing various documents,
informational newsletters and annual report to the residents.
5410 Subscriptions & Memberships - This line item is used to fund
memberships with professional organizations and subscriptions.
Florida City & County Manager's Association
International City Management Association
American Planning Association
Government Finance Officers Association
American Society of Public Administration
Miscellaneous subscriptions
5420 Conferences & Seminars - Funding for this purpose is essential in order
to keep informed of changing and new developments in the field of City
Management and local government.
Florida City & County Manager's Association
International City Management Association
Florida League of Cities
National League of Cities
Miscellaneous Management Seminars
Page 20
FINANCE
SUPPORT
SERVICES
CITY OF AVENTURA
FINANCE SUPPORT SERVICES
1995/97
DEPARTMENT DESCRIPTION
To provide overall financial ~nd support ~rVices to ~t~ organizAtiOn which inciudesI
accounting, cash management, purchasing, risk management, information management, l
!financial planning, budgetary control and personnel functions.
I
1995/96 1996197 1995/97
OBJECT APPROVED CiTY MANAGER CITY COUNCIL
CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL
100012999 Pemonal Services 71,558 321,571 321,571
3005/3999 Contractual Services 20,000 54,000 94,ooo
4000/4999 Other Charges & Services 5,5~7 26,600 28,600
5005/5399 Commodities 1,157 9,000 9,000
540015499 Other Operating Expenses 1,800 4,9oo 4,900
PERSONNEL ALLOCATION SUMMARY
Position No, Position Title 1995/96 1995/97
1001 Finance Support Services Dir. I 1
1002 Executive Assistant I 1
1003 Accountant/Bookkeeper I 1
1004 Pemonnel Technician t 1
1005 Purchasing Technician o 1
1006 Information System Tech. o 1
Total 4 6
Page 21
Finance Support Services Department
Organization Chart
. Oimctorof t:
Flnance!upport ~
Accounting Purchasing Human Resources Information Management
Accountant Personnel Techni ian
Technician Technician
Page 22
CITY OF AVENTURA
FINANCE SUPPORT SERVICES
1996197
OBJECTIVES
!1. M~intain investment praCtiCes at 100% of idle funds.
12. Issuance of Comprehensive Annual Financial Report by January 31 of each year.
3. Obtain GFOA Certificate of Achievement.
4. Prepare Purchasing Manual.
15. Establish computer network for PCs to allow for effective sharing of common files,
ischedules and E-mail.
6. Establish automated purchase requisition/purchase order process to allow data entry
i bY departments.
17. Prepare and process all approved invoices within nine working days.
Establish effective personnel system to allow for timely recruitment and hiring of
employees.
9. Select and implement a central computer system that serves the information
management needs of all departments.
i10. Assist Police Department in the selection and implementation of computer hardware
land software to serve public safety needs.
11. Process bi-weekly payroll and associated reports.
12. Prepare necessary budgetary reports on a monthly basis.
13. Maintain insurance coverage at appropriate levels.
i14. Implement revenue sources to fund required services.
INDICATORS
i. Number of inVestments and interest earnings.
2. Comprehensive Annual Financial Report issued by January 31~
3. GFOA Certificate of Achievement obtained.
4. Purchasing Manual prepared and distributed to departments..
5, Computer network established.
6. Automated purchase requisition/purchase order process established.
7. Monthly reports.
;8. Personnel system established.
§, Central computer system purchased and implemented.
10. Quarterly reports.
11. Budgetary reports issued on a monthly basis.
12, Annual review of insurance coverages.
13. Number and type of revenue sources implemented.
Page 23
FINANCE SUPPORT SERVICES
1995/97
BUDGETARY ACCOUNT SUMMARY
01-10-513
1995/96 1996/97 1996197
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. ACCOUNT DESCRIPTION BUDGET PROPOSAL APPROVAL
PERSONAL SERVICES
1-10-1200 Employes Salaries 50,333 241,295 241,295
t.10-1400 Overtime 100 500 500
1-10-2100 FICA 3,851 18,459 18,459
1-10-2200 Pension 6,040 28,955 28,955
1-10-2300 Health, Life & Disability 10,877 28,148 28,148
1-10-2400 Worker's Compensation 357 1,713 1,713
1-10-2500 Unemployment 0 2,500 2,500
Contractual Services
3-30-3200 Prof. Services - Auditor 9,000 16,000 16,000
3-30-3t31 Payroll Services 3,000 6,000 6,000
3-30-3125 Financial Advisor 5,000 5,000 5,000
3-30-3130 Computer Programmer 2,000 10,000 10,000
3.30-3140 Background-New Em ployess 300 1,000 1,000
3-30-3180 Medical Exams. New Employees 700 16,000 16,000
OTHER CHARGE & SERVICES
3-40-4000 Travel & Per Diem 400 6,200 6,200
3.40-4041 Car Allowance 0 2,400 2,400
3-40-4700 Printing & Binding 1,667 5,000 5,000
3-40-4910 Advertising 3,500 15,000 15,000
COMMODITIES
3.50-5100 Office Supplies 333 3,000 3,000
3-50-5120 Computer Operating Supplies 500 5,000 5,000
3-50-5290 Other Operating Supplies 333 1,000 1,000
Page 24
OTHER OPERATING EXPENSES
3-54-5410 Subscriptions & Memberships 600 1,100 1,100
3-54-5420 Conferences & Seminars 500 2,400 2,400
3-54-5450 Trainiog 500 1,200 1,200
3-54-5900 Contingency 200 200 200
Page 25
FINANCE SUPPORT SERVICES
BUDGET JUSTIFICATIONS
3120 Professional Services Auditor - Represents the estimated cost of an audit
firm performing the City's year end financial audit and review of financial
systems.
3121 Payroll Services - Represents the estimated cost of contracting with a
vendor/service to perform payroll services for 6 month period prior to new
computer system becoming fully functional.
3125 Financial Advisor -Funds the services of a professional financial advisor
to assist the City in developing funding alternatives and long term plans.
3130 Computer Pro,qrammer -Cost of outside programmer to assist with
installation of mini-computer and coordination of computer network.
3140 Back,qround New Employees - Provides funding for new employee
background checks.
3180 Medical Exams New Employees - Provides funding for drug tests,
physicals exams and other required tests for new employees.
5410 Subscriptions & Memberships This line item is used to fund
memberships with professional organizations and subscriptions.
Government Finance Officer Association
Florida Government Finance Officer Association
Dade/Broward Government Finance Officer Association
Florida Institute of CPA's
International Personnel Manager Association
Florida Personnel Managers Association
Florida Government Purchasing 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 local
government finance and personnel as follows:
National/State Government Finance Officer Association
Florida Government Purchasing Association
Florida Personnel Managers Association
Computer Seminars
Page 26
LEGAL
CITY OF AVENTURA
LEGAL
1996/97
DEPARTMENT DESCRIPTION
!To provide legal support and advice to the City Council, City Manager, Department
Directors and advisory boards, on all legal issues affecting the City. The City obtains
services on a contractual basis.
1995196 t 996197 1996~97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL
100012999 Personal Services $ $ $
3000~3999 Contractual Services 87,399 152,500 152,5o0
400014999 Other Charges & Services
500015399 Commodities
540015499 Other Operating Expenses 2,ooo 2,0oo 2,00o
Page 27
CITY OF AVENTURA
CITY ATTORNEY
1996~97
OBJECTIVES
i1. Ensure that th~ ~rious 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 Council, staff and City Boards.
5. Assist the City Manager with the various government startup requirements.
INDICATORS
1. Positive compliance with all rules and regulations.
2. Number of documents prepared.
3. Litigation is avoided or concluded to the City's satisfaction.
4. Number of meetings attended.
5. Quarterly reports.
Page 28
CITY OF AVENTURA
LEGAL
1996197
BUDGETARY ACCOUNT SUMMARY
01-06-514
1995196 1996197 1996197
OBJECT APPROVED CITY MANAGER CiTY COUNCIL
CODE NO. ACCOUNT DESCRIPTION BUDGET PROPOSAL APPROVAL
Contractual Services
3-30-3120 Prof, Services - Legal 70,000 150,000 150,000
3-30-3121 Charter Commiesion 16,399 0 0
3-30-3300 Court Costs & Fees 1,000 2,500 2,500
OTHER OPERATING EXPENSES
3-54-5900 Contingency 2,000 2,000 2,000
Page 29
LEGAL
BUDGET JUSTIFICATIONS
3120 Professional Services Le,qal - Represents the estimated cost of
maintaining the contracted City Attorney arrangement with the firm of
Weiss Serota and Helfman to perform legal services required by the City
Council and City Manager.
Page 30
CITY
CLERK'S
OFFICE
CITY OF AVENTURA
CITY CLERK'S OFFICE
1996197
DEPARTMENT DESCRIPTION
iTo recOrd ~ncl rn~intai~'=n accurate record of the °~cia~ aCtions of~h~ City CounCil ~cll
!advisory boards and provide clerical support to the City Council. Prowde not~ce of all
Irequired meetings and maintain the official records of the City. Assist City Manager's
Office with special projects.
1995/96 1996197 t 996197
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL
100012999 Pemonal Services $ 15,661 $ 61,733 $ 61,733
300013999 Contractual Services
400014999 Other Charges & Services 9,160 39,000 39,000
500015399 Commodities 1,167 5,500 5,500
540015499 Other Operating Expenses 6oo 4,ooo 4,000
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title t995/96 1996197
0801 City Clerk I 1
Total I I
Page 31
CITY OF AVENTURA
CITY CLERK'S OFFICE
1996197
OBJECTIVES
11. To maintain accurate minutes of the Proceeding~ of the City Council and advisory
i boards
i2. To publish public notices as required by law.
i3. To maintain custody of City records and coordinate the storage of said records.
i4. To provide clerical support to the City Council members.
i5. To administer the publication of the code book, supplements and indexing of City
i Council minutes.
6. Conduct municipal elections in accordance with city, county and state laws..
7. Establish and coordinate the City's records management program in compliance with
i state laws.
8. Assist in the distribution of agenda items upon receipt from the City Manager.
INDICATORS
'1. Number of minutes prepared.
2. Public notice requirements are met.
13. Establishment of records retention system.
4. Number of times clerical support provided.
5. Publication of City Code Book.
16. Elections conducted.
7. Establishment of records retention system.
!8. Number of agenda packages distributed.
Page 32
CITY OF AVENTURA
CITY CLERK'S OFFICE
1996197
BUDGETARY ACCOUNT SUMMARY
01-08-519
1995/96 1996197 1996/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. ACCOUNT DESCRIPTION BUDGET PROPOSAL APPROVAL
PERSONAL SERVICES
1-10-1200 Employes Salaries $ 11,667 $ 47,363 47,363
1-10-1400 Overtime 0 0 0
1-10-2100 FICA 893 3,623 3,623
1~10-2200 Pension 134 5,684 5,684
1-t0-2300 Health, Life & Disabili~ 2,885 4,728 4,728
1-10-2A00 Worker's Compensation 83 336 336
OTHER CHARGES & SERVICES
3-40-4700 Printing & Binding 4{)0 3,000 3,000
3-40-4730 Microfilm/Records Retention 500 2,000 2,000
3-40-4740 Ordinance Codification 500 3,000 3,000
3-40-4750 Indexing Minutes 250 1,000 %000
3-40-4910 Legal Advertising 7,600 30,000 30,000
COMMODITIES
3-50-5100 Office Supplies 333 t ,500 1,500
3-50-5t20 Computer Operating Supplies 500 3,000 3,000
3-50-5290 Other Operating Supplies 333 1,000 1,000
OTHER OPERATING EXPENSES
3-54-5410 Subscriptions & Memberships 200 t,500 1,500
3-54-5420 Conferences & Seminars 200 1,500 1,500
3-54-5450 Training 200 1,000 1,000
3-54-5900 Contingency 0 0 0
Page 33
CITY CLERK
BUDGET JUSTIFICATIONS
4730 Microfilm/Records Retention - Costs associated with line item are for the
preparation of records for microfilming, image retention to establish
records management program.
4750 Ordinance Codification - Costs associated with the official codification of
City Ordinances.
4910 AdvertisinR - Costs incurred to satisfy legal requirements of state statues
and City Code.
Page34
PUBLIC
SAFETY
CITY OF AVENTURA
PUBLIC SAFETY
1996/97
DEPARTMENT DESCRIPTION
Imo establish the framework to develop a quality community oriented police department that
'will enhance the community's security and be responsive to the needs of the residents and
ibusinesses. This department will also be responsible for hurricane/emergency
Ipreparedness and acting as a liaison to the Metro Dade Fire Rescue operations.
1996/96 1996/97 1996/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL
1006/2999 Pemonal Services $ 23,315 $ 1,573,109 $ 1,573,109
300013999 Contractual Services 25,000 1,321,000 1,321,000
4006/4999 Other Charges & Services 3,250 53,000 53,000
500015399 Commodities 1,633 119,965 119,965
5406/5499 Other Operating Expenses 3,600 48,500 48,600
PERSONNEL ALLOCATION SUMMARY
Position No, Position Title 1996/96 1996197
200t Police Chief I 1
2002 Executive Assistant I 1
2003 Deputy Chief of Police 0 1
2004-2006 Lieutenants o 3
2007-2036 Police Officem o 3o
2037-2042 Police Service Aides 0 6
2043-2046 Detectives 0 4
2047 Com PollCrime Prev Off 0 1
2048 Records Clerk 0 1
2049 Administrative Asst. 0 1
2050-2053 Dispatchem 0 4
Total 2 53
Page 35
Public Safety Department
Organization Chart
Police Chief Exe~w A~nt
Deput7 Chief 1
Patrol Criminal Investigations Support Services
I 1 Records Clerk
3 Lieutenants 4 Detectives 1 Administrative
30 Police Officers AssL
4 Dispatchers
6 Police Service Aides
Cdme Prevention Officer
Page 36
CITY OF AVENTURA
PUBLIC SAFETY DEPARTMENT
1996197
OBJECTIVES
1. Phase in city Police Department beginning in April.
12. Improve visibility of police and institute community policing concepts.
3. Utilize foot and bicycle patrols.
4. Develop traffic unit to lower the incidence of speeding and address other traffic safety
issues,
5. In conjunction with City Manager, prepare Hurricane Emergency Plan.
6. Purchase necessary equipment for start up of department.
7. Institute citizen and business crime watch programs.
Obtain grants for police, support personnel and equipment.
9. Establish communications system requirements for implementation.
10. Hire necessary personnel to staff department.
1 . Establish working relationship with community and business security forces to resolve
problems and criminal issues facing the City.
12. To maintain a partnership with the community which ensures that the Police
Department is both aware and responsive to the concerns and expectations of the
i community.
INDICATORS
;41 City police units begin patrol function.
2. Establish required patrol zones and community feedback.
3. Hours committed to foot and bicycle patrols.
4. Implementation of traffic units and statistical data.
5. Completion of Hurricane Emergency Plan.
6. Necessary equipment purchased.
7. Citizen and business crime watch programs organized and functional.
8. Number and type of grants obtained.
9. Implementation of communication systems.
10. Number of employees hired.
11. Surveys, quarterly reports and community feedback.
12. Surveys, quarterly reports and community feedback.
Page 37
CITY OF AVENTURA
PUBLIC SAFETY
1996197
BUDGETARY ACCOUNT SUMMARY
01-20-521
t 995/96 t 995/97 t 996/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. ACCOUNT DESCRIPTION BUDGET PROPOSAL APPROVAL
PERSONAL SERVICES
1-10-1200 Employee Salaries $ 16,250 997,270 997,270
1-10-1390 Court Time 0 15.000 15,000
1-10-1400 Overtime 200 75,000 75,000
1-10-1410 Holiday Pay 0 35,000 35,000
1-10-1500 Police incentive Pay 0 25,000 25,000
1-10-2100 FICA 1,243 76,291 76,291
1-10-2200 Pension 1,950 119,672 119,672
1-10-2300 Health, Life & Disability 2,370 144,547 144,547
1-10.2400 Worker's Compensation 1,302 85,328 85,328
Contractual Services
3-30-3180 Medical Exams 0 5,000 5,000
3-30-3t92 Prof. Services 10,000 20.000 20,000
3-20-3193 Police Service-M etro Dade 15,000 t ,296.000 1.296,000
OTHER CHARGES & SERVICES
3-40-4000 Travel & Per Diem 400 4,000 4,000
3-40-4040 Administrative Expenses 200 1,000 1,000
3-40-4042 Recruiting & Hiring Expense 0 15,000 15,000
3-40-4050 Investigative Expense 0 2,000 2,000
3-40-4610 R&M- Vehicles 200 19,000 19,000
3-40-4645 R&M- Equipment 200 2,000 2,000
3-40-4100 Communication Services 250 5,000 5,000
3.40-4700 Printing & Binding 5,000 5,000
COMMODITIES
Page 38
3-50-5100 Office Supplies 500 3,500 3,500
3-50-51'15 Byrne Grant Match 2,465 2,465
3-50-5120 Computer Operating Supplies 500 3,000 3,000
3-50-5220 Gas & Oil 300 25,000 25,000
3-50-5240 Uniforms 0 45,000 45,000
3-50-5266 Photography 0 5,000 5,000
3.50-5270 Ammunition 0 6,000 6,000
3-50-5290 Operating Supplies 333 30,000 30,000
~,,~i~. :. :. ~ ~ ~:: ~:::~
OTHER OPERATING EXPENSES
3-54-5410 Subscriptions & Membemhips 600 3,500 3,500
3-54-5420 Conferences & Seminars 500 3,000 3,000
3-54-5450 Training 500 40,000 40,000
3.54-5900 Contingency 2,000 2,000 2,000
Page 39
PUBLIC SAFETY
BUDGET JUSTIFICATIONS
1390 Court Time - This line item is used to fund overtime and standby court
time.
1400 Overtime - This request reflects anticipated expenditures based on
activity and manpower requirements.
1410 Holiday Pay - This request reflects estimated costs with funding holiday
pay for shift employees.
1500 Police Incent',ve Pay - This is mandated by the State for rewarding sworn
personnel who have obtained additional education and is based on
estimated work force.
3192 .Professional Services - Costs associated with obtaining professional
police consulting services to assist in the establishment of the Police
Department.
3193 Police Services - Metro Dade - It is anticipated that the City will contract
with Metro Dade Police Department for a period of 6 to 8 months. Costs
are based on the figure included in the Interlocal Agreement with the
County.
4042 Recruiting & Hiring Expenses - Funds have been allocated to assist the
Department with recruitment of personnel that will meet the high standards
of the community.
4050 Investi.qative Expenses - Costs associated for detectives to complete
criminal investigations.
4100 Communication Services - Costs for pagers, mobile phones and other
communication devices.
4645 R&M Equipment - Funds allocated to this account will be used for repair
and maintenance of Police Department radios and other equipment.
Page40
4700 Printing - Major expenses from this account will be the printing of police
reports, case cards, business cards, forms and stationary, training
handouts and arrest cards.
5240 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.
5266 Photography - The cost for this account is for film, color print development,
chemicals and photographic paper and photo supplies at crime scenes.
5270 Ammunition - Costs associated with this item are used for yearly
qualification with firearms. Officers should practice firearms training
regularly in order to maintain a level of proficiency as mandated by state
standards.
5290 Operating Supplies - Funds are used for the purchase of batteries, flares,
cassette tapes, first aid supplies, crime scene tape and items used for
crime scene processing.
5410 Subscriptions & Memberships - Costs associated with this line item are
subscriptions to professional journals, training materials used to update
employees on changing laws and procedures within their activity, and
membership in professional and regional law enforcement organizations.
5420 Conferences & Seminars - Funding for this purpose is essential in order to
keep informed of changing and new developments in the field of law
enforcement.
5450 Trainir~g - Costs associate with maintaining a highly trained and motivated
police force.
Page 41
COMMUNITY~
DEVELOPMEN~
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
1995/97
DEPARTMENT DESCRIPTION
iq'his ~ep~rtment is responsible f°~ the City;s Planning, development review, zoning,I
ibuilding inspections, code and ordinance enforcement, economic development functionsl
and the ~ssuance of occupabon hcenses. The department ~s orgamzed to prowde 0 eI
stop" customer service at a centralized location. I
t 995/96 1996/97 1995/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL
100012999 Personal Services $ 34,322 $ 368,350 $ 368,350
3005/3999 Contractual Services 10,000 140,000 14o,o00
4000/4999 Other Charges & Services 5,8,50 25,ss0 25,58o
500015399 Commodities 3,133 18,500 18,500
540015499 Other Operating Expenses 3,600 8,500 8,500
PERSONNEL ALLOCATION SUMMARY
Position No Position Title 1995/96 1996197
400t Director of Community Development 1
4002 Code Compliance Officer
4003 Customer Service Technician
4004 Executive Assistant o
4005 Building Official o
4006 Permit Clerk o
4007 Planner 0
4008 Clerk Typist o t
Total 3 8
Page 42
Community Development Department
Organization Chart
Director of [
Customer Community Executive
Service Aide Assistant
Development
Planning Building Inspection Code Enforcement
I Contractual Building
I
Clerk
Typist
Inpection Services I
I
Permit Clerk
Page 43
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
t 996197
OBJECTIVES
i1. Provide customer focus technical assistance to the community.
Begin code compliance services by October 1996.
231 Provide a "one - stop shopping" development review process.
4. Begin to issue building permits and provide inspection services by December 1996.
5. Establish building, engineering and development review procedures and permit fees.
6. Begin to issue occupational licenses to City businesses by October 1996.
7. Create computerized City base map with consultant assistance.
i8. Act as City liaison for county, state and federal transportation construction projects.
9. Provide staff support for the Planning and Zoning Board.
10. Hire necessary personnel contained in budget.
11. Contract with the private firm to perform building inspection services.
INDICATORS
1_ Numberofoccupationaliicenses issued.
2. Code compliance services operational by October 1996.
13. Establish procedures for "one - stop shopping" development review process.
i4. Number of building permits issued and number of inspections performed.
~5. Building, engineering and development review fee ordinance adopted.
i6. Number of land development petitions processed.
!7. City base map completed.
8. Number of transportation construction project meetings attended.
'9. Number of Planning and Zoning Board meetings attended.
110. Hire necessary personnel contained in budget.
11. Establish contract requirements and number of inspections performed.
Page44
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
1996197
BUDGETARY ACCOUNT SUMMARY
01-40-524
1995196 1996197 1996197
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. ACCOUNT DESCRIPTION BUDGET PROPOSAL APPROVAL
PERSONAL SERVICES
1-10-1200 Employes Salaries $ 24,042 274,554 274,554
1.10-1400 Ove~ime 200 500 500
1-10-2100 FICA 1,838 2t,003 21,003
1-10-2200 Pension 2,885 32,946 32,946
1-t0-2300 Health, Life & Disability 5,186 37,397 37,397
1-10-2400 Worker's Compensation 171 1,949 1,949
Contractual Services
3-30-3190 Prof. Services 5,000 15,000 15,000
3-30-3300 Building Inspections Services 0 100,000 100,000
3.30-3400 Mapping Services 5,000 25,000 25,000
OTHER CHARGES & SERVICES
3-40-4000 Travel & Per Diem 400 4,000 4,000
3~0-4400 Leses Equipment 0 4,080 4,080
3-40-46t0 R&M- Vehicles 200 5,500 5,500
3-40-4645 R&M- Equipment 200 3,500 3,500
3-40-4100 Communication Services 50 1,000 1,000
3-40-4700 Printing 5,000 7,500 7,500
COMMODITIES
3-50-5100 Office Supplies 500 3,000 3,000
3-50-5120 Computer Operating Supplies 2,000 5,500 5,500
3-50-5220 Gas & Oil 300 3,000 3,000
3-50-5240 Uniforms 0 1,000 1,000
3-50-5290 Other Operating Supplies 333 6,000 6,000
Page45
OTHER OPERATING EXPENSES
3-54-54t0 Subscriptions & Memberships 600 2,000 2,000
3-54-5420 Conferences & Seminars 500 2,000 2,000
3-54-5450 Training 500 2,500 2,500
3-54-5900 Contingency 2,000 2,000 2,000
Page 46
COMMUNITY DEVELOPMENT
BUDGET JUSTIFICATIONS
3190 Professional .Services - Costs associated with obtaining professional
planning consulting services to assist in the establishment of the
Department systems and to meet development review requirements.
3300 Buildin.cl Inspection Services - Estimated costs associated with private firm
to perform building inspection services.
3400 Mapping Services - Costs associated with consultant engineer preparing
the various maps needed by the City.
5240 Uniforms - This includes uniform rental and work shoes for the Chief
Building Official and Code Compliance Officer.
5410 Subscriptions & Memberships - This line item is used to fund memberships
with professional organizations and subscriptions.
American Planning Association
Florida Planning Association
Florida Association of Code Enforcement
Building Officials Association
Miscellaneous subscriptions
5420 Conferences _& Seminars - Funding for this purpose is essential in order to
keep informed of changing and new developments in the field of planning,
economic development and code enforcement.
Page 47
COMMUNITY
SERVICES
CITY OF AVENTURA
COMMUNITY SERVICES
1996197
DEPARTMENT DESCRIPTION
?l-his d~partment is ~Sl:)onSibie for th~ maintenance of roads, public areas and facilities,
beautification projects, recreation and community cultural activities, special events
iProgramming, implementation of mass transit programs and park development. The
!department is organized to provide City maintenance, transportation and recreation
iservices on a quality basis.
t 995/96 1996/97 t 996/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. CATEGORY RECAP BUDGET PROPOSAL APPROVAL
t00012999 Personal Services $ 34,591 $ 250,452 $ 250,452
3000~3999 Contractual Services 105,000 625,000 625,000
400014999 Other Charges & Services 72,717 189,200 189,200
500015399 Commodities 2,300 8,000 8,000
540015499 Other Operating Expenses 3,250 5,500 5,500
PERSONNEL ALLOCATION SUMMARY
Position No Position Title 1995/96 1996/97
5001 Director of Community Services I 1
5002 Executive Assistant I 1
5003 Maintenance Superintendent 0 1
5004 Cultural/Recreation Services Supt. 0 1
5005 Maintenance Worker -PT o 1
Total 2 5
Page 48
Community Services Department
Organization Chart
Director of t~
Community ~ Executive
Services [:, Assistant
Public Works Beautification Cultural/Recreation
Maintenance Contractual City LandscapeC°ntractualArchitect I Cultural/Recreation
Superintendent Enginaer Services Superintendent
Contractual Mass Transit
Landscape I Maintenance
ROW Worker PiT
Maintenance
Special
Contractual Events
Drainage
Maintsnance j
R~reation/
Contractual Cultural
Building
Ma ntsnance
Contractual
Fleet
Maintenance
Page 49
CITY OF AVENTURA
COMMUNITY SERVICES
1996197
OBJECTIVES
General Services
1. Provide accurate and quick responses to resident requests and concerns.
2. Work with Cultural, Recreation and Beautification Advisory Board to provide quality
i programs and services to the residents.
3. Provide service levels customized to the needs of the community.
4. Qualify for Tree City USA status.
5. Prepare Capital Improvement Program to address infrastructure projects.
Cultural and Recreation Services
1. Establish recreation and cultural programming for residents.
2. Plan and implement City-wide special events and establish a special event calendar.
Transportation
1. Establish City-wide shuttle bus service for residents.
Streets and Draina.qe
1. Prepare inventory and assessment report of City streets and drainage facilities.
2. Review possibility of establishing Stormwater Utility Fund to address drainage problems.
3. Based on the report, prepare plan to improve storm drainage facilities.
4. Improve traffic signage, striping and signalization.
5. Contract street and drainage maintenance functions to the private sector.
6. Based on report, determine if current main arterial private roads can be dedicated to the
City.
7. Develop plan for providing additional street lighting.
8. Review possibility of upgrading street lighting fixtures.
9. Address safety concerns along bike/walkway paths.
Landscapin.q/Beautification
1. Prepare Citywide Beautification/Landscape Master Plan.
2. Implement phased beautification program for medians and signage.
3. Privatize median, irrigation and R.O.W. maintenance services.
4. Replace county street signs with attractive new signs.
5. Review the conversion of overhead utility distribution system to an underground system.
6. Develop plan to continue landscape along the railroad tracks to create barrier.
7. Eliminate bus bench advertising and replace with more attractive benches.
8. Replace bus shelters with more attractive and user friendly units.
Page 50
INDICATORS
Gener~i Services
1. Establish computerized database for request tracking by January 1, 1997 and resolve
requests within 72 hours.
2. Number of meetings attended and number of cultural programs established.
i3. Hire Recreation/Cultural and Maintenance Superintendent by November 1, 1996.
14. Submit Capital Improvement Program to City Manager.
5. Submit Tree City USA application for 1997
I Cultural and Recreation Services
,1. Number of programs and attendance records
2. Founder's Day, Arbor Day, July 4th Special events, plus others with citizen input
3. Calendar distributed by February 1, 1997
Transportation
1. Complete study of public vs. Privatization by March 1, 1997.
2. Implement by August 1997.
Streets and Drainage
11. Complete inventory and assessment report by March 1, 1997.
!2. Complete Stormwater Utility Fund report by December 1, 1996.
3. Number of drainage projects completed.
4. Number of traffic projects completed.
5. Establish contractual maintenance program by November 1, 1996.
6. Number of private roads dedicated.
7. Number of street lights installed.
8. Preparation of new street lighting fixture design.
:9. Number of improvements made to address safety programs.
Landscaping/Beautification
1. Adopt Citywide Beautification/Landscape Master Plan by November 1, 1997.
2. Number of projects completed.
3. Develop maintenance specifications and start bid process by November 1, 1997.
4. Establish contractual maintenance services by December 1, 1997.
Page 51
CITY OF AVENTURA
COMMUNITY SERVICES
1995/97
BUDGETARY ACCOUNT SUMMARY
01-50-539
1995/96 1996197 1996/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. ACCOUNT DESCRIPTION BUDGET PROPOSAL APPROVAL
PERSONAL SERVICES
1-10-1200 Employee Salaries $ 24,875 $ 193,461 193,461
1-10-1400 Overtime 200 200 200
1-10-2t00 FICA 1,903 14,800 14,800
1-10-2200 Pension 2,985 21,775 21,775
1-10-2300 Health, Life & Disability 4,452 18,842 18,842
t -10-2400 Worker's Compensation 177 1,374 1,374
Contractual Services
3-30-31t0 Prof. Services - Engineering 25,000 185,000 185,000
3-30-3150 Landscape/Trsas Maint. Svcs. 25,000 250,000 250,000
3-30-3160 Street Maintenanca/Drainage 0 100,000 100,000
3-30-3450 Prof. Services -Landscape Arch. 25,000 60,000 60,000
3-30-3451 BeautificationlSignage 30,000 30,000 30,000
OTHERCHAR ES &SERVICES
3-404000 Travel & Per Diem 400 1,200 1,200
3-40-4311 Utilitisa-Street Lighting 12,500 80,000 80,000
3.40-4610 R&M- Vehicles 200 500 500
3-40-4645 R&M- Equipment 200 1,000 1,000
3-40-4691 R&M- Streets 25,000 25,000 25,000
3-40-4620 R&M- Buildings 5,000 5,000 5,000
3-40-4100 Communication Services 250 1,500 1,500
3-40-4700 Printing & Binding 1,667 5,000 5,000
3-40-4850 Special Events 25,000 45,000 45,000
340-4851 Cultural/Recreation Programs 2,500 25,000 25,000
Page 52
COMMODITIES
3-50-5t 00 Office Supplies 500 1,500 1,500
3-50-5120 Computer Operating Supplies 1,000 2,500 2,500
3-50-5220 Gas & Oil 300 1,000 1,000
3-5~5290 Other Operating Supplies 500 3,000 3,000
OTHER OPERATING EXPENSES
3.54-5410 Subscriptions & Memberships 250 t,000 1,000
3-54-5420 Conferences & Seminars 500 2,000 2,000
3-54-5450 Training 500 500 500
3-54-5900 Contingency 2,000 2,000 2,000
Page 53
COMMUNITY SERVICES
BUDGET JUSTIFICATIONS
3110 Professional Services En.qineerin.q - 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 and to meet development review requirements.
3150 Landscape Services - Provides for costs associated with contracting
maintenance services for public right of ways and medians.
3160 Street Maintenance/Draina.qe - Provides for estimated costs associated
with contracting street and drainage maintenance services.
3450 Professional Services Landscape Architect Provides funding for
professional landscape architect consulting services to assist the
Department with developing maintenance specifications, developing a
master landscape plan, as well as designing specific medians, irrigation
systems, and City Entranceways.
3451 Beautification/Si.qna.qe - Establishes funding for signage and beautification
projects to enhance the aesthetics of the City and foster community pride.
4311 Utilities Street Li.qhtin.q - Provides funding for services associated with
street lighting in various areas of the City.
4691 R & M Streets- Provides funding for services utilized in the maintenance
of streets, sidewalks and drainage.
4850 Special Events - This figure represents funding for events related to
community wide, annual events to enhance civic pride and improve the
quality of life for the residents: Founders Day, July 4th, and other major
special events.
4851 Cultural & Recreation Pro.qrams - Provide for costs associated with
establishing cultural and recreation programming such as trips, activities,
classes, and the arts.
Page54
5410 Subscriptions & Memberships - Provides for funding memberships in the
American Public Works Association and the Florida and National
Recreation and Parks Association.
5420 Conferences & Seminars - Provides for funding for attending the following
conferences and seminars: American Public Works Association, Florida
Recreation and Parks Association.
Page 55
~ION
DEPARTMENTAL
CITY OF AVENTURA
NON-DEPARTMENTAL
1996197
BUDGETARY ACCOUNT SUMMARY
01-90-590
1995/96 1996/97 1996/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. ACCOUNT DESCRIPTION BUDGET PROPOSAL APPROVAL
OTHER CHARGES & SERVICES
3-40-4t00 Communication Services 6,500 36,000 36,000
3-40-4200 Postage 3,500 10,000 10,000
3-40-4300 Utilities 2,000 24,000 24,000
3-40-4400 Office Space Lease 100,000 300,000 300,000
3-40-4420 Leased Equipment 2,000 10,000 10,000
3-4~ ~.~.~.0 Copy Machine Costs 3,000 8,000 8,000
3-40-4500 Insurance 7,500 120,000 120,000
3-40-4650 R&M- Office Equipment 500 5,000 5,000
COMMODITIES
3-50-5290 Other Operating Supplies 500 5,000 5,000
OTHER OPERATING EXPENSES
3-54-5900 Contingency 10,000 22,000 22,000
Page 56
NON DEPARTMENTAL
BUDGET JUSTIFICATIONS
4100 Communication Services - Estimated costs associated with telephone
service for Government Center $24,000) and Police Department
($12,000).
4300 Utilities- Estimated costs associated with electricity service for
Government Center ($16,000) and Police Department ($8,000).
4400 Office Lease - Costs associated with leasing office space for Government
Center and establishing a Police Department.
4500 Insurance - Liability and property insurance coverage for all city owned or
leased facilities and equipment and all employees and officers. Assumes
the police and building inspection services are performed by the City for
only a portion of the fiscal year.
Page 57
CAPITAL
OUTLAY
CITY OF AVENTURA
CAPITAL BUDGET
1995/97
PROJECT APPROPRIATION
01-80-XXX
1995/96 1996197 1996/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE NO. CATEGORY BUDGET PROPOSAL APPROVAL
City Council - 511
6-60-6201 Equipment $ 17,800 $ 1,000 $ 1,000
City Manauer's Office - 512
6-60-6202 Equipment $ 8,500 $ 2,500 $ 2,500
6-60-640t Computer Equipment 10,500 1,000 1,000
Finance Suouort Serv. - 513
6-60-6203 Equipment $ t0,000 $ 6,000 $ 6,000
6-60-6402 Computer Equipment 14,000 260,000 260,000
City Clerk - 519
6-60-6204 Equipment $ 2,500 $ 20,000 $ 20,000
6-60-6403 Computer Equipment 3,500
Public Safety - 521
6-60.6205 Equipment $ 6,000 $ 135,000 $ 135,000
6-60-6404 Computer Equipment 7,000 195,000 195,000
6-60-6250 Vehicles t9,000 536,000 536,000
Commur~ Develo ment- 524
6-60-6206 Equipment $ 7,500 $ 20,000 $ 20,000
6.60-6405 Computer Equipment 7,000 17,500 17,500
6-60-6251 Vehicles 14,500 29,000 29,000
Page 58
Community Services - 539
6-60-6207 Equipment $ 5,000 $ 6,000 $ 6,000
6-60-6406 Computer Equipment 7,000 7,000 7,000
6-60-6252 Vehicles 14,500 26,000 26,000
6-60-660t Beautification Projects 90,000 270,000 270,000
6-60-6602 Walkways/Sidewalks 85,000 85,000
6-60-6603 Safety Improvements 85,000 85,000
6-60-6604 Bus Shelters/Benches 86,000 85,000
6-60-6605 Road Resurfacing 50,000 50,000
6-60-6606 Drainage Improvements 75,000 75,000
6-60-6607 Lighting Improvements 50,000 50,000
Non-Deoartmental - 690
6-60-6999 Capital Reserve 197,830 803,300 803,300
6-60-6208 BuildingtEquipment $ 50,000 $ 50,000 $ 50,000
Page 59
CAPITAL PROJECT DESCRIPTION
CITY COUNCIL
6-60-6201 Equipment This project consists of purchasing needed
equipment for the City Council offices.
OFFICE OF THE CITY MANAGER
6-60-6201 Equipment This project consists of purchasing needed
equipment for the City Manager's department.
6-60-6401 Computer Equipment - This project consists of purchasing
additional equipment for the City Manager's department.
FINANCE SUPPORT SERVICES
6-60-6203 Equipment - This project consists of purchasing needed office
equipment for new employees.
6-60-6402 Computer Equipment - This project consists of purchasing
computer equipment as follows:
Central computer hardware, software & training for mini-computer system to
be utilized by all City Departments - $220,00.
File server for PC applications - $30,000.
Personal computers & printers for new employees - $10,000.
CITY CLERK
6-60-6204 Computer Equipment - This project consists of purchasing startup
equipment for record retention requirements.
PUBLIC SAFETY
6-60-6205 Equipment This project consists of purchasing startup
equipment for police operations.
P~e60
6-60-6404 Computer Equipment - This project consists of purchasing
computer equipment as follows:
Computer hardware, software & training for mini-computer system to be
utilized for public safety needs - $160,000.
Personal computers & printers for new employees - $35,000.
6-60-6250 Vehicles - This project consists of purchasing startup vehicles
and motorcycles for police operations.
COMMUNITY DEVELOPMENT
6-60-6206 Equipment - This project consists of purchasing needed office
equipment for new employees.
6-60-6405 Computer Equipment - This project consists of purchasing
computer equipment as follows:
Personal computers & printers for new employees - $17,000.
6-60-6250 Vehicles - This project consists of the purchasing vehicles for
building inspection operations.
COMMUNITY SERVICES
6-60-6207 Equipment - This project consists of purchasing needed office
equipment for new employees.
6-60-6406 Computer Equipment - This project consists of purchasing
computer equipment for new employees.
6-60-6252 Vehicles - This project consists of purchasing vehicles for
maintenance operations.
6-60-6601 Beautification Projects - This program consists of funding projects
included in the Citywide Beautification/Landscape Master Plan.
6-60-6602 Walkways _& Sidewalks - This program consists of funding
projects identified in the assessment and evaluation of the City's
infrastructure,
Page 61
6-60-6603 Safety Improvements - This program consists of funding projects
identified in the assessment and evaluation of the City's infrastructure.
6-60-6604 Bus Shelter/Benches - This program consists of eliminating bus
bench advertising and replace with more attractive benches. In addition,
funding has been provided to replace bus shelters with more attractive and
user friendly benches.
6-60-6605 Road Resurfacin,q - This program consists of funding projects
identified in the assessment and evaluation of the City's infrastructure.
6-60-6606 Drainage Improvements - This program consists of funding
projects identified in the assessment and evaluation of the City's
infrastructure.
6-60-6607 Lighting Improvements - This program consists of funding
locations that require additional street lighting.
Page 62
POLICE
EDUCATION
FUND
CITY OF AVENTURA
POLICE EDUCATION FUND 11
CATEGORY SUMMARY
1995/97
FUND DESCRIPTION
'This Fund is used to account fo~ revenues and expenditures associated with the twoI
dollars ($2.00) the City receives from each paid traffic citation, which, by State Statute,~
i must be used to further the education of the City's Police Officers,
I
REVENUE PROJECTIONS
1995/96 1996t97 1996/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
310000/319999 Locally Levied Taxes 0 0 0
320000~329999 Licenses & Permits 0 0 0
330000/339999 Intergovernmental Revenues 0 0 0
340000/349999 Charges for Services 0 0 0
350000/359999 Fines & Forfeitures 0 1,000 1,000
3600001369999 Misc. Revenues 0 0 0
380000/389999 Transfer from Funds 0 0 0
399900/399999 Fund Balance o o o
EXPENDITURES
1995/96 1996/97 1996197
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
lOO0/2999 Personal Services o o o
300013999 Contractual Services 0 0 0
4000/4999 Other Charges/Svcs 0 0 0
5000/5399 Commodities 0 0 0
5400/5999 Other Operating Expenses 0 1,000 1,000
6000/6999 Capital Outlay o o o
Page 63
CITY OF AVENTURA
POLICE EDUCATION FUND 11
1995/97
REVENUE PROJECTIONS
REVENUE 1995/96 '1996197 1996197
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE C~T~!iiiiiiliiiiiiiiiiiii!iiiiiiiiiiiiiii!iiiiiiiiiiii! BUDGET PROPOSAL APPROVAL
EXPENDITURES
1995/96 1996/97 1996197
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
3-54-~50 Training 0 1,000 1,000
REVENUE PROJECTION RATIONALE
351395 Fine Assessed for Local Police Education - Two dollars ($2.00) is received
from each paid traffic citation issued within the corporate limits of the City,
which, by law, must be used to further the education of the City's Police
Officers.
Page 64
STREET
MAINTENANCE1
FUND
CITY OF AVENTURA
STREET MAINTENANCE FUND-12
CATEGORY SUMMARY
1996/97
FUND DESCRIPTION
iThis ~nd was est~bii~hed to account fo~ restricted revenues and expenditures which by
!State Statute are designated for street maintenance and construction costs. At the time the
budget was prepared it was unknown if the City will be eligible for the revenues sources
during the 1996/97 fiscal year. Expenditures will be accounted for in the General Fund by
designating specific expenditure accounts in the Community Services Department and the
Capital Improvement Program.
REVENUE PROJECTIONS
1995/96 1996/97 1996~7
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
310000~319999 Locally Levied Taxes 0 0 0
320000~329999 Licenses & Permita 0 0 0
330000~339999 Intergovernmental Rev. 0 0 0
340000/349999 Charges for Services 0 0 0
350000/359999 Fines & Forfeitures 0 0 0
360000~369999 Misc. Revenues 0 0 0
380000/389999 Transfer from Funds 0 0 0
3999001399999 Fund Balance o o o
EXPENDITURES
1995/96 1996/97 '1996/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
1oo0/2999 Personal Services o 0 u
3000/3999 Contractual Services o o 0
4000/4999 Other ChargeslSvcs o o o
5000/5399 Commodities o o o
5400/5999 Other Operating Exp. o o o
Page 65
600016999 Capital Outlay 0 0 0
9000~9999 Transfem 0 0 0
Page 66
CITY OF AVENTURA
STREET MAINTENANCE FUND - 12
1995/97
REVENUE PROJECTIONS
REVENUE 1995/96 1996197 1996/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
Interqovemmental Revenues 3-9
335120 State Revenue Sharing 0 0 0
335300 Local Option Gas Tax 0 0 0
Misc. Revenues 6-9
361000 Interest Earnings 0 0 0
Non .Revenue 8-9
399900 Carryover 0 0 0
Page 67
DEBT
SERVICE
FUND
CITY OF AVENTURA
DEBT SERVICE FUND ~30
CATEGORY SUMMARY
1996197
FUND DESCRIPTION
!Thi~nd was established to accoun~ for ~lectric utility r~venu~ ~nd debt serViCe paymentI
expenditures associated with the proposed financing for the purchase of properties to be~
iutilized for public parks, cultural center and the permanent Government Center and PoliceI
Station. The estimated amount to be financed is $11,000,000. I
REVENUE PROJECTIONS
1995/96 t996/97 1995/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
310000/319999 Locally Levied Taxes 0 $ 1,0o0,ooo $ 1,o00,00o
320000~329999 Licenses & Permits 0 0 0
330000/339999 Intergovernmental Revere 0 0 0
340000/349999 Charges for Services 0 0 0
3500001359999 Fines & Forfeitures 0 0 0
360000/369999 Misc. Revenues 0 4,000 4,000
380000/389999 Transfer from Funds 0 0 0
3999001399999 Fund Balance 0 0 0
EXPENDITURES
1995/96 1996197 1995/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
1000/2999 Personal Services o o o
3000~3999 Contractual Services o o o
4OOOl4999 Other ChargeslSvcs o o o
5000/5399 Commodities o o o
5400/5999 Other Operating Expense,, o o o
Page 68
6000/6999 Capital Outlay 0 0 0
7000/7999 Debt Service 0 1,004,000 1,004,000
9000/9999 Transfers 0 0 0
Page 69
CITY OF AVENTURA
DEBT SERVICE FUND -30
1996197
REVENUE PROJECTIONS
REVENUE 199~96 199~97 199~97
OBJECT APPROVED ClTY MANAGER ClTY COUNClL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
1-9-314100 Utility Tax- Electric 0 $ 1,000,000 $ 1,000,000
6-9-361100 Interest on Investments 0 4,000 4,000
EXPENDITURES
t 995/96 1996~97 1996197
OBJECT APPROVED CITY MANAGER CiTY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
7-70-7130 Principle 0 554,000 554,000
7-70-7230 Interest 450,000 450,000
TOTAL EXPENDITURES ~ ~,. '~0~0~I $ :: :!I ~'~0
Page 70
CAPITAL
CONSTRUCTION
FUND
CITY OF AVENTURA
CAPITAL CONSTRUCTION FUND -32
CATEGORY SUMMARY
1996/97
FUND DESCRIPTION
,!This fund was established to account for bond proceeds and expenditures associated withI
the purchase of properties to be utilized for public parks, cultural center and the permanentl
iGovernment Center and Police Station. The estimated amount to be financed isl,
j$11,000,000. J
REVENUE PROJECTIONS
1995/96 1996/97 1996/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
3i0000/319999 Locally Levied Taxes 0 $ $
320000~329999 Licenses & Permits 0 0 0
330000/339999 Intergovernmental Revent 0 0 0
340000/349999 Charges for Services 0 0 0
350000~359999 Fines & Forfeitures 0 0 0
360000/369999 Misc, Revenues o lso,ooo i so,ooo
380000/389999 Transfer from Funds o 9,850,000 9,850,000
399900/399999 Fund Balance o o o
EXPENDITURES
1995/96 1996197 1996/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
1 oo0/2so9 Pemonal Services o o o
3000/3999 Contractual Services 0 0 0
4000/4999 Other ChargeslSvcs 0 0 0
500015399 Commodities 0 0 0
5400/5999 Other Operating Expense,, 0 0 0
6000~6999 Capital Outlay 0 10,000,000 10,000,000
Page 71
7000/7999 Debt Service 0 0 0
900019999 Transfers 0 0 0
Page 72
CITY OF AVENTURA
CAPITAL CONSTRUCTION FUND -32
t 995/97
REVENUE PROJECTIONS
REVENUE 1995/96 1995/97 1995/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
6-9-3611 O0 Interest on investments 0 150,000 150,000
8-9~384200 Bond Proceeds 0 $ 9,850,000 $ 9,850,000
CAPITAL BUDGET 36-80
EXPENDITURES
1995/96 1995/97 1995/97
OBJECT APPROVED CITY MANAGER CITY COUNCIL
CODE CATEGORY BUDGET PROPOSAL APPROVAL
Non-Departmental - 590
6-60-6101 Land Acquisition 0 t 0,000,000 t 0,000,000
TOTAL EXPENDITURES ~ !, ~ : ~: :: ~ ~:~1 ::
Page 73
REVENUE PROJECTION RATIONALE
361100 Interest on Investments - Assumes bond proceeds are fully funded
invested for approximately 90 days and that the reserve accounts are fully
invested for 11 months.
384200 Bond Proceeds - Assumes that the City issues bonds for $11,000,000, of
which the City will net $10,000.000. With no credit history, it is likely that
a reserve fund account e(~ual to one vear's debt service will be reauired.
CAPITAL PROJECT DESCRIPTION
NON DEPARTMENTAL
6-60-6100 Land Acquisition - This project consists of purchasing
properties to be utilized for public parks, cultural center and the
permanent Government Center and Police Station.
Page 74
APPENDIX
BUDGET SYSTEM
The City of Aventura uses the Budgeting by Objectives Process in the formulation of its
budget. Departmental Budgets include a Recap page that contains the Department
Description and Personnel Allocation Summary and Organization Chart. Each
department also includes an Objectives page and a Budgetary Account Summary. The
Objectives page presents a review of the department objectives and 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 Council and citizens of the City.
BUDGET PROCESS
Due to the short time frame in which to prepare the 1996/97 budget, the City of
Aventura°s Budget process began in July, 1996 with a meeting with the City Council to
establish priorities. A staff meeting between the City Manager and Department Directors
was held to review budget philosophy and develop overall goals and objectives. The
entire budget process which normally encompasses approximately six (6) months was
condensed into one month. During this period, meetings were held with Department
Directors, the City Council and the public to insure representative input. The budget
calendar that follows details the actions taken during the budget process.
DATE RESPONSIBILITY ACTION REQUIRED
July 2 City Manager Overview of budgetary issues and
City Council establish priorities.
July 3 City Manager Staff meeting is held to distribute
Budget Request Forms. Forms will
include budget figures for previous
fiscal year.
July 3 to July 12 All Department Directors Completed Budget estimates are
City Manger submitted to City Manager. Revenue
Finance Department estimates are prepared.
July 15 to July 31 City Manager Conducts departmental budget
review meetings, balances budget
and prints budget documents.
August I City Manager City Manager's recommended
budget document and message
are submitted to City Council.
August 13 City Manager Budget Review Meeting
City Council
September 5 City Council First Reading on Budget and Ad
Valorem Tax Rate Ordinance
September19 City Council Second Reading on Budget, Ad
Valorem Tax Rate Ordinance and
Page 75
Public Hearings
September20* City Clerk Tax Rate Ordinance delivered to
Property Appraiser.
October f All Departments New Budget become effective.
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 Council.
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 Council is still necessary.
BASIS OF ACCOUNTING
Basis of Accounting refers to the time period when revenues and expenditures are
recognized in the accounts and reported on the financial statements. Basis of
accounting relates to the timing of the measurements made, regardless of the
measurement focus applied.
The accrual basis of accounting is followed for the proprietary fund types. The modified
accrual basis of accounting is followed in the governmental fund types and the
expendable trust funds type. Under the modified accrual basis of accounting, revenues
are recorded when susceptible to accrual, that is, when they are both measurable and
available. Available means collectible within the current period or soon enough
thereafter to pay current liabilities. Expenditures are generally recognized under the
modified accrual accounting when the related fund liability is incurred. Exceptions to the
general rule are principal and interest on general long-term debt which is recognized
when due.
Page 76
GLOSSARY
ACCOUNT A term used to identify an individual asset, liability,
expenditure control, revenue control, encumbrance control, or
fund balance.
ACCOUNTING SYSTEM The total structure of records and procedures which discover,
record, classify, summarize, and report information on the
financial position and results of operations of a government or
any of its funds, fund types, balanced account groups, or
organizational components.
APPROPRIATION An authorization granted by a legislative body to make
expenditures and to incur obligations for specific purposes.
An appropriation is limited in amount to the time it may be
expended.
ASSESSED VALUATION A valuation set upon real estate or other property by the
County Assessor and the state as a basis for levying taxes.
BOND A written promise, generally under seal, to pay a specified
sum of money, called the face value, at a fixed time in the
future, called the date of maturity, and carrying interest at a
fixed rate, usually payable periodically. Note: The difference
between a note and a bond is that the latter usually runs for a
longer period of time and requires greater legal formality.
BONDED DEBT That portion of indebtedness represented by outstanding
bonds.
BUDGET A plan of financial operation embodying an estimate of
proposed expenditures for a given period and the proposed
means of financing them. Used without any modifier, the term
usually indicates a financial plan for a single fiscal year.
BUDGET MESSAGE A general discussion of the proposed budget as presented in
writing by the budget-making authority to the legislative body.
BUDGETARY CONTROL The control or management of a government or enterprise in
accordance with an approved budget for the purpose of
keeping expenditures within the limitations of available
appropriations and available revenues. Represents the level of
control at which expenditures may not exceed budget. Any
revisions that alter the total expenditures of a department
must be approved by the City Council.
CAPITAL PROGRAM A plan for capital expenditures to be incurred each year over a
fixed period of years to meet capital needs arising from the
long term work program or otherwise. It sets forth each
project or other contemplated expenditure in which the
government is to have a part and specifies the full resources
estimated to be available to finance the projected
expenditures.
Page 77
CAPITAL BUDGET A plan of proposed capital outlays and the means of financing
them for the current fiscal period.
CAPITAL
CONSTRUCTION
FUND 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.
CAPITAL PROJECT
FUND A fund established to account for the acquisition and
construction of major capital facilities other than those
financed by proprietary funds and trust funds.
CAPITAL OUTLAYS Expenditures which result in the acquisition of or addition to
fixed assets.
CHART OFACCOUNTS The classification system used by a city to organize the
accounting for various funds.
DEBT SERVICE FUND 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.
DEBT SERVICE
REQUIREMENTS 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.
DEPRECIATION (1) Expiration in service life of fixed assets, other than wasting
assets, attributable to wear and tear through use and lapse of
time, obsolescence, inadequacy, or other physical of
functional cause. (2) the portion of the cost of a fixed asset
charged as an expense during a particular period. Note: The
cost of a fixed asset is prorated over the estimated service life
of such asset and each period is charged with part of such
cost so that ultimately the entire cost of the asset is charged
off as an expense. In governmental accounting depreciation
may be recorded in proprietary funds and trust funds where
expenses, net income, and/or capital maintenance are
measured.
ENCUMBRANCES Obligations in the form of purchase orders, contracts, or
salary commitments which are chargeable to an appropriation
and for which a part of the appropriation is reserved. They
cease to be encumbrances when paid or when the actual
liability is set up.
ENTERPRISE FUND A fund established to finance and account for operations (1)
that are financed and operated in a manner similar to private
business enterprises -- where the intent of the governing body
is that the costs (expenses, including depreciation) of
providing goods or services to the general public on a
Page 78
continuing basis be financed or recovered primarily through
user charges; or (2) where the governing body has decided
that periodic determination of revenues earned, expenses
incurred, and/or net income is appropriate for capital
maintenance, public policy, management control,
accountability, or other purposes. Examples of enterprise
funds are those for utilities, swimming pools, airports, and
solid waste services.
EXPENDITURES 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.
EXPENSES 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 [hat year even though
their benefit extend also to other periods.
FISCAL PERIOD 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.
FISCALYEAR 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.
FIXED ASSETS 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.
FUND An independent fiscal and accounting entity with a self-
balancing set of accounts recording cash and/or other
resources, together with all related liabilities, obligations,
reserves, and equities which are segregated for the purpose
of carrying on specific activities or attaining certain objectives
in accordance with special regulations, restrictions, or
limitations.
FUND ACCOUNTS All accounts necessary to set forth the financial operations
and financial condition of a fund.
FUND BALANCE The excess of a fund°s assets over its liabilities and reserves.
Page 79
GENERAL FUND The fund that is available for any legal authorized purpose and
which is therefore used to account for all revenues and all
activities except those required to be accounted for in another
fund: Note: The General Fund is used to finance the ordinary
operations of a governmental unit.
GOAL 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.
GRANT 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.
INCOME 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".
INTERNAL SERVICE
FUND 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.
INVENTORY 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.
ORDINANCE A formal legislative enactment by the governing board of a
municipality.
POLICE EDUCATION
FUND 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 ano training for police officers.
REVENUES Increases in governmental fund type net current assets from
other than expenditure refunds and residual equity transfers.
SPECIAL REVENUE
FUND A fund used to account for the proceeds of specific revenue
sources that are legally restricted to expenditure for specified
purposes.
P~e80
STREET
MAINTENANCE FUND A special revenue fund to account for restricted revenues and
expenditures which by Florida Statues are designated for
street maintenance and construction costs.
TAXES Compulsory charges levied by a government for the purpose
of financing services performed for the common benefit. This
term does not include specific charges made against
particular persons or property for current or permanent
benefits such as special assessments.
Page 81