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09-10-2007 1st Budget City Commission Susan Gottlieb, Mayor A'"!he City of ~ventura ~..,.".- "'M'~.. ~~-, .;>,- "({,.,,.I\<""~' City ManalfCr Eric M. Soroka, lCMA-CM Zev Auerbach Bob Diamond! Bmy Joel T eri Holzberg Michael Stern Luz Urbaez Weinberg City Clerk Teresa M. Soroka, MMC City Atto.mev Weiss Serota Helfman Pastoriza Cole & Boniske AGENDA SEPTEMBER 1~, 2~~7 6 PM Government Center 19200 West Country Club Drive Aventura. Florida 33180 1. CALL TO ORDER\ROLL CALL 2. PLEDGE OF ALLEGIANCE 3. PUBLIC HEARINGS: ORDINANCES: FIRST READING - 2007/2008 BUDGET A. AN ORDINANCE OF THE CITY OF A VENTURA, FLORIDA, ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD VALOREM TAX OPERATING MILLAGE LEVY RATE AT 1.7261 MILS PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY VALUE, WHICH IS 9.00% BELOW THE ROLLED BACK RATE COMPUTED PURSUANT TO STATE LAW, FOR THE 2007 TAX YEAR; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE DATE. B. AN ORDINANCE OF THE CITY OF A VENTURA, FLORIDA, ADOPTING THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET, AS REVIEWED AND APPROVED BY CITY COMMISSION AT THE REVIEW MEETING HELD ON JULY 19,2007, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 2007/2008 FISCAL YEAR, PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE DATE. 4. ADJOURNMENT This meeting is open to the public. In acccrdance with the Americans with Disabilities Act of 1990, all persons who are disabled and who need special accommodations to participate in this meeting because of that disability shouid contact the Office of the City Clerk, 305-466-8901, not later than two days prior to such proceeding. One or more members of the City of Aventura Advisory Boards may be in attendance. Anyone wishing to appeal any decision made by the Aventura City Commission with respect to any matter considered at such meeting or hearing will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. Agenda items may be viewed at the Office of the City Clerk, City of Aventura Government Center, 19200 W Country Club Drive, Aventura, Florida, 33180. Anyone wishing to obtain a copy of any agenda item should contact the City Clerk at 305-466-8901. CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM DATE: August 16, 2007 TO: City Commission FROM: Eric M. Soroka, ICMA-CM, Cit SUBJECT: Ordinance Adopting Ad Valorem Tax Rate for Fiscal Year 2007/08 1st Reading September 10 2007 City Commission Meeting Agenda Item 3 -{.1 2nd Reading September 19, 2007 City Commission Meeting Agenda Item Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal year 2007/08. It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal year 2007/08 compared to 2.2270 for fiscal year 2006/07. This rate implements the state imposed property tax reform legislation which is the roll back rate of 1.8968 less 9%. This will generate $15,758,236 based on an assessed value of $9,609,881,719. The following chart reflects the tax savings for Aventura Residents on City taxes: City Property Tax Savings to Aventura Resident with Homestead Exemption Assessed Value of Home 2006 Taxes 2007 Taxes Savi rYJs $250,000 $ 501 $ 388 $ 113 300,000 612 475 138 400,000 835 647 188 500,000 1058 820 238 600,000 1281 993 288 700,000 1503 1165 338 800,000 1726 1338 388 900,000 1949 1510 438 1,000,000 2171 1683 488 If you have any questions, please feel free to contact me. Attachment EMSlaca ORDINANCE NO. 2007-_ AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD VALOREM TAX OPERATING MILLAGE LEVY RATE AT 1.7261 MILS PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY VALUE, WHICH IS 9.00% BELOW THE ROLLED BACK RATE COMPUTED PURSUANT TO STATE LAW, FOR THE 2007 TAX YEAR; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Property Appraiser of Miami-Dade County has certified a Tax Assessment Roll for the year 2007 which includes the assessment for the City of Aventura; and WHEREAS, the City Commission and the City Manager of the City of Aventura have reviewed the 2007/2008 fiscal year budget for the various operating departments of the City and the means of financing said budget; and WHEREAS, the City Commission has considered an estimate of the necessary expenditures contemplated for the fiscal year ensuing, and has determined that the levy set forth herein below shall provide a portion of the necessary funds for said expe nd itu res. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS THAT: Section 1. The City Commission of the City of Aventura, Florida, does hereby establish and adopt the City of Aventura Ad Valorem Tax Operating Millage Levy Rate of 1.7261 mils for the 2007 tax year, or $1.7261 per thousand dollars of taxable assessed property value. Said rate is less than the rolled back rate of 1.8968 mills by 9.00%. Section 2. The Miami-Dade County Tax Collector is hereby directed to proceed with the collection and enforcement of the taxes levied herein as authorized by State and County law. Section 3. All ordinances or parts of ordinances, resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. Ordinance No. 2007- Page 2 Section 4. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 5. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner , who moved its adoption on first reading. This motion was seconded by Commissioner , and upon being put to a vote, the vote was as follows: Commissioner lev Auerbach Commissioner Bob Diamond Commissioner Teri Holzberg Commissioner Billy Joel Commissioner Luz Urbaez Weinberg Vice Mayor Michael Stern Mayor Susan Gottlieb The foregoing Ordinance was offered by Commissioner who moved its adoption on second reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner lev Auerbach Commissioner Bob Diamond Commissioner Teri Holzberg Commissioner Billy Joel Commissioner Luz Urbaez Weinberg Vice Mayor Michael Stern Mayor Susan Gottlieb 2 Ordinance No. 2007-_ Page 3 PASSED AND ADOPTED on first reading this 10th day of September, 2007. PASSED AND ADOPTED on second reading this 19th day of September, 2007. Susan Gottlieb, Mayor ATTEST: Teresa M. Soroka, MMC City Clerk APPROVED AS TO LEGAL SUFFICIEN<;Y: fvtj1111 ~ CITY ATTORNEY 3 CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Eric M. Soroka, ICMA-CM, City DATE: August 16, 2007 SUBJECT: Ordinance Adopting 2007/2008 Operating and Capital Budget 1st Reading September 10,2007 City Commission Meeting Agenda Item :3 -3 2nd Reading September 19, 2007 City Commission Meeting Agenda Item Attached for your consideration is the adopting Ordinance and documentation for the 2007/08 Operating and Capital Budget. The Ordinance format is similar to the one utilized to adopt the 2006/07 fiscal year budget document. If you have any questions, please feel free to contact me. EMSlact Attachment ORDINANCE NO. 2007-_ AN ORDINANCE OF THE CITY OF A VENTURA, FLORIDA, ADOPTING THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET, AS REVIEWED AND APPROVED BY CITY COMMISSION AT THE REVIEW MEETING HELD ON JULY 19, 2007, AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 2007/2008 FISCAL YEAR, PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE DATE. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. The tentative 2007/2008 Operating and Capital Improvement Program Budget, reviewed and approved by the City Commission on July 19, 2007, a copy of said budget being attached hereto and made a part hereof as specifically as if set forth at length herein, be and the same is hereby established and adopted as the City of Aventura's final budget for the 2007/2008 fiscal year. The tentative budget adopted hereby may be amended or adjusted by a motion approved by a majority vote of the City Commission at the public hearings in accordance with State Statutes. Section 2. Expenditure of Funds Appropriated in the Budqet Authorized. Funds appropriated in the Budget may be expended by and with the approval of the City Manager in accordance with the provisions of the City Charter and applicable law. Funds of the City shall be expended in accordance with the appropriations provided in the Ordinance No. 2007-_ Page 2 Budget adopted by this Ordinance and shall constitute an appropriation of the amounts specified therein. Supplemental appropriations or the reduction of appropriations, if any, shall be made in accordance with Section 4.07 of the City Charter. Section 3. Budqetarv Control. The 2007/2008 Operating and Capital Outlay Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to each department for operating and capital expenses may not be increased or decreased without specific authorization by a duly- enacted Resolution affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. Section 4. Personnel Authorization. The "Personnel Allocation Summary" included within each department budget enumerates all authorized budgeted positions for appointment by the City Manager. All personnel filling said authorized positions shall be paid pursuant to the City's Budget, Personnel Policies and/or collective bargaining agreements. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said monies, but said monies shall only be disbursed and applied toward the purposes 2 Ordinance No. 2007-_ Page 3 for which the said funds were received. To ensure the integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and where appropriate, placed into separate and individual trust and/or escrow accounts from which any money drawn may only be disbursed and applied within the limitations placed upon the Gift or Grant as aforesaid. Section 6. Amendments. Upon the passage and adoption of the 2007/2008 fiscal year Budget for the City of Aventura, if the City Manager determines that an Operating Department Total or a Capital Outlay Line Item will exceed its original appropriation, the City Manager is hereby authorized and directed to prepare such Resolutions as may be necessary and proper to modify any line item from the Budget hereby. Section 7. Encumbrances. All outstanding encumbrances at September 30, 2007 shall lapse at that time; and all lapsed capital outlay encumbrances shall be re- appropriated in the 2007/2008 fiscal year. Section 8. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. 3 Ordinance No. 2007- Page 4 Section 9. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner , who moved its adoption on first reading. This motion was seconded by Commissioner , and upon being put to a vote, the vote was as follows: Commissioner lev Auerbach Commissioner Bob Diamond Commissioner Teri Holzberg Commissioner Billy Joel Commissioner Luz Urbaez Weinberg Vice Mayor Michael Stern Mayor Susan Gottlieb The foregoing Ordinance was offered by Commissioner who moved its adoption on second reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner lev Auerbach Commissioner Bob Diamond Commissioner Teri Holzberg Commissioner Billy Joel Commissioner Luz Urbaez Weinberg Vice Mayor Michael Stern Mayor Susan Gottlieb PASSED AND ADOPTED on first reading this 10th day of September, 2007. 4 Ordinance No. 2007-_ Page 5 PASSED AND ADOPTED on second reading this 19th day of September, 2007. Susan Gottlieb, Mayor ATTEST: Teresa M. Soroka, MMC City Clerk APPROVED AS TO LEGAL SUFFICIENCY: I f'vd'11~ ~ CITY ATTORNEY 5 OPERATING AND CAPITAL BUDGET FISCAL YEAR 2007/08 CITY OF A VENTURA CITY COMMISSION Mayor Susan Gottlieb Commissioner Zev Auerbach Commissioner Bob Diamond Commissioner Teri Holzberg Commissioner Billy Joel Commissioner Michael Stern Commissioner Luz Urbaez Weinberg CITY MANAGER Eric M. Soroka, ICMA - CM DEPARTMENT DIRECTORS Weiss Serota Helfman Pastoriza Cole & Boniske, P.A., City Attorney Harry M. Kilgore, Finance Support Services Robert M. Sherman, Community Services Teresa M. Soroka, MMC, City Clerk, Joanne Carr, Planning Director Mariano Fernandez, Building Director/Official Karen J. Lanke, Information Technology Director Julie Aim, Acting Charter School Director Steven Steinberg, Police Chief CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2007/08 TABLE OF CONTENTS TOPIC City Manager's Budget Message Organization Chart/ Mission Statement PAGE NO. I-XIV INTRODUCTION Overview of Aventura Budget Procedures and Polices Financial Polices Budget Preparation Calendar Financing Programs and Debt Administration Cash Management Risk Management Property Tax Information Comparison of Number of Employees 1-1 1-2 1-7 1-10 1-13 1-14 1-14 1-14 1-15 1-18 SUMMARY OF ALL FUNDS Comparative Personnel Summary Fund Balance Analysis 2-1 2-4 2-5 GENERAL FUND Summary Revenue Estimates Expenditures: City Commission Office of the City Manager Finance Support Services Department Information Technology Department Legal Department City Clerk's Office Public Safety Department Community Development Department Community Services Department Non-Departmental Capital Outlay 2-6 2-7 2-10 2-17 2-21 2-28 2-34 2-41 2-44 2-50 2-58 2-64 2-72 2-76 POLICE EDUCA TlON FUND 2-81 TRANSPORTA TlON AND STREET MAINTENANCE FUND 2-84 POLICE CAPITAL OUTLAY IMPACT FEE FUND 2-89 PARK DEVELOPMENT FUND 2-93 911 FUNDS 2-97 DEBT SERVICE FUNDS 2-101 CAPITAL CONSTRUCTION FUNDS 2-111 STORMW A TER UTILITY FUND 2-116 POLICE OFFDUTY SERVICES FUND 2-120 SUMMARY OF CAPITAL IMPROVEMENT PROGRAM 3-1 Highlights 2007-2012 3-2 Purpose of CIP 3-3 Legal Authority 3-4 Development of CIP 3-4 Preparing the Capital Budget 3-5 Summary of Recommended Projects 3-7 Summary of Financing Plan Model 3-10 Proposed Beautification and Park Facilities Improvements 3-11 Proposed Transportation, Drainage and Infrastructure Improvements 3-12 Proposed Public Buildings and Facilities Improvements 3-13 Proposed Information/Communications Technology 3-14 Proposed Capital Equipment Purchase and Replacement 3-15 APPENDIX 4-1 City of A ventura Cluo.=m<o,C<nt<r 19l00W""('~..",,,C1"LO,;.. ^_n"..Aorid.HUIO Office of the City Manager The Honora!je Maycr and City Commission City of Aventum Aventum, Florida 33180 RE 2007/08 Budget Message Memoors of the City Commission In accordance with Article IV, Section 4.05 of the Charter of the City of Aventura, I hereby submit the proposed Operating and Capital Budget for all funds for the fisca year ooginning October 1, 2007, for your review and consideration The budget document emphasizes a professiona and conservatrve fiscal EPprooch This document also rerxesents the single most important report presented to the City Commission It is primari~ intended to establish an action, operation, and financial plan forthe delivery of City services DJe tothe property tax reform legislation adopted by the State Legislature in special session and its impact on the City's revenue structure, the process to prepare this budget was mcre complex than in the past and required cHficult decisions Every effort was made to maintain our quality municipal services, in particular pJblic safety services, park availability hours and our signature beautification efforts This document serves as an aid to the residents in providing abetterunderstooding of the City's operating and fiscal programs This government promotes and supports ahighquality of life for its citizens, businesses and visitors BudaetFormat A single budget document, which includes all City Funds ood service programs, has been prepared to provide a comrxehensive overview of all City services and fin an cia framework for the understanding of the public A separate budget document for the Charter School is adopted tythe City in June of each year The budget is a performance based plan that links goals and objectrves with the financial resources necessary to achieve them. In order to ensure that goals and objectives esta!jished in the budget planning process are translat ed into results, the resources allocation process is bed to performance The budget document contains perfcrmance/workload indicators to facilitate this process Every effort was made to provide a budget document that can be fully reviewed and justified to the City Ccmmission and residents The preparation of the budget document marks a continued commitment to a planned and professional process of developing a budget that will address both current and future issues facing the City in light of the tax reform legislation, providing adequate service levels and the necessary justification to support all expenditure requests. Property Tax Reform Leaislation In a special session this past June, the Florida legislature passed and the Governor signed into law property tax reform bills that have a significant impact on local government's tax revenues now and in the future. By statute, for fiscal year 2007/08 the City is required to adopt the rollback rate and then reduce that amount by 9%. The City will lose $3 million in property revenues compared to the previous method or $1.5 million when compared to 2006/07. This will result in a $238 savings for a home assessed at $500,000 with a homestead exemption. For fiscal year 2008/09, the maximum millage rate will be the roll back rate plus a growth amount based on the per capita Florida personnel income. The second portion of the legislation is amendments to the Florida Constitution that are subject to voter approval in January 2008 and deal with "super" homestead exemptions. The main points of the amendments are as follows: . It increases the homestead exemption to 75% of the first $200,000 in just value, plus 15% of the next $300,000 in just value. . It provides a minimum exemption of $50,000, which is increased to $100,000 for low-income seniors. . The amendment also provides for a statutory exemption from tangible personal property no less than a value of $25,000. . It also "grandfathers" homesteads that receive a better benefit through Save Our Homes. Authorizes individuals to keep their current "Save Our Homes" assessment until such time as they make an irrevocable decision to be assessed under the super exemption provision. Due to the complexity of the various proposals and the various unknowns associated with the number of residents who would maintain their current assessment method, it is difficult to estimate the impact on next year's budget. Sianificant Factors Affectina Budaet Preparation As previously pointed out, the preparation of this budget document was more difficult than any time in the past primarily based on the property tax reform legislation being adopted very late in our budget preparation process cycle. Since the beginning of the 2007 state legislative session, the tax reform issue was a moving target. There were many proposals introduced during the session. In order to be in the best position to respond to the various proposals and their impact on our budget, numerous workshops were held with the City Commission and several staff meetings were held with Department Directors to obtain input and share information. In response to decreased property tax revenues, a goal was established to reduce the General Fund operating costs by 4% without reducing current service levels. Each department was provided a cap on their budget request and was required to review their II entire budget on a zero base. This process resulted in operating cost reductions not including personnel costs, ranging from 3% to 9% in most department budgets. Maintenance operating costs previously budgeted in the General Fund were reassigned to revenue funds that incurred the cost associated with the service. All user fees were reviewed to insure that revenues offset the cost of the program or service and to reduce the subsidy from the General Fund. This process is expected to generate $100,000 in additional user fees and charges for services. Travel expenditure and attendance at seminars and conferences were reduced by 30%. Many special event programs provided to the community were eliminated or reduced. The hurricane/storm reserve account of $500,000 was eliminated. Instead, the City's unreserved fund balance could be utilized for emergency purposes. Only essential capital equipment and technology replacements or purchases would be funded from the General Fund. The budget would not include any expansion or additional areas of service except for the opening of new Waterways Park in December. However, the added operating costs and employee positions to provide staffing at the new Waterways Park and supervision of the new restrooms at Veterans Park during peak hours impacted the budget by $320,000. All other park staffing levels and hours were maintained. The increased cost of fuel for our vehicles as well as health insurance costs has also had an impact on our budget. The revenue reductions required by the property tax reforms caused the City Commission and City Administration to reexamine the original concept of constructing a $10 million Performing Arts Center. Due to the uncertainly associated with future revenues and to reduce any impact on the operating budget, the project is currently being re-evaluated to reduce the scale and cost of the budget to coincide with available funding amounts. Due to privatizing and outsourcing many City services over the years, completing $100 million in capital projects since 1996 and maintaining prudent reserve funds, the City has stabilized costs and is in a better position than most to weather the revenue reductions mandated by the property tax reforms. Tax revenues from new construction also assisted in offsetting a portion of the loss in property taxes. Due to the uncertainly associated with possible further revenue reductions next year, it is imperative that the City follow the policy that unless it is included in the budget or it is self supporting, new programs or projects should not be considered during the year. We need to continue to remain prudent and conservative in our financial management of the City and at the same time inform our residents regarding the effects of the revenue loss on our services. The residents of the City deserve quality municipal services provided in a productive and efficient manner at the lowest possible cost. They also deserve proper justification when a budget is proposed. I believe the budget contained within does all of this. Even in the light of the revenue reductions, this budget includes important projects that III address more parks and recreational opportunities for our changing younger population. However, our number one priority remains - preserving the community's quality of life. 2007/08 Budaet Priorities/Goals The following represents the pre-established priorities and goals that provided a framework for the preparation of the 2007/08 Budget Plan. In many areas, the budget contains resources to address and accomplish the pre-established priorities and goals. y" In response to decreased property tax revenues, reduce General Fund operating costs by 4% without reducing current service levels. y" Open and operate new Waterways Park to provide more recreational and open space opportunities in the community. y" Add eighth grade at the Charter School for the 2007/08 school year. y" Construct and open new Waterways Dog Park and restroom facilities at Veterans Park. y" Continue to improve traffic safety and management by integrating video monitoring devices and red-light violation cameras at key intersections throughout the City. y" Fully implement City operated E911 system with the Police Communications Center becoming a Public Safety Answering Point to improve emergency response times. y" Review all user fees to insure that revenues offset the cost of the program or service and to reduce the subsidy from the General Fund. y" Provide funding to maintain landscaped areas and continue to provide a high quality maintenance program. y" Implement and fund the City's Capital Improvement Program. Summarv of All Budaetarv Funds The total proposed budget for 2007/08, including all funds, capital outlay and debt service, is $49,291,276. This is $11,147,945 or 18.4% less compared to the prior year. The decrease is attributed to completing major capital projects and reducing operating expenses. Operating expenditures total $24,787,236. Capital Outlay expenditures total $21,785,761 and Debt Service expenditures are $2,718,279. FUND General Police Education Transportation Police Impact Fee Park Development E911 Debt Service Stormwater Utility Police Offduty Services Fund Summary By Amount PROPOSED AMOUNT $43,773,000 4,300 3,690,000 140,300 872,764 182,000 2,718,279 880,712 330,000 IV % OF BUDGET 82.9% .1% 7.2% .3% 1.7% .4% 5.3% 1.7% .6% Fund Summary By Percentage Gtn<<al 82.9% Pollee Education 0.1% Transportation 7,2% Park Development 1.7% Police Offduty Services 0..60,," Expenditures by category are as follows: Cateqorv Summary CA TEGORY Personal Services Contractual Services Other Charges & Services Commodities Other Operating Expenses Capital Outlay Debt Service TOTALS PROPOSED AMOUNT $14,422,926 4,747,297 3,790,238 631,450 195,335 21,735,761 2,718,279 $ 49,291,276 % OF BUDGET 31.3% 9.6% 7.7% 1.3% A% 44.2% 5.5% 100.0% Category Summary By Percentage Personal Services 31.3% Debt Service 15.150.4 ContraC'ftlal S.rvlcM 9.6% Commodities 1.3% Ot""" Op.r.mng Exp.n," OAo,," Capital Outlay 44.2% v The following chart shows a comparison of the department's budgets for the past two years. Total costs decreased by 18.4% due to the completion of major capital projects and operating cost reductions. Departmental Budaet Comparison Increase (Decrease) 215 19,586 (4,637) 49,211 City Commission Office of the City Manager Finance Support Services Information Technology Legal City Clerk Police Comm. Development Community Services Non-Departmental Subtotals Capital Outlay CIP Reserve Debt Service Totals 2006/07 $ 115,189 825,566 824,916 670,501 280,000 287,986 12,472,775 1,796,423 5,319,797 2,172,517 24,765,670 16,362,175 16,584,876 2,726,500 60,439,221 2007/08 $115,404 845,152 820,279 719,712 280,000 259,965 12,837,493 $1,643,469 $5,604,763 $1,661,000 24,787,236 4,951,168 16,834,593 2,718,279 49,291,276 GENERAL FUND (28,021) 364,718 (152,954) 284,966 (511,517) 21,566 (11,411,007) 249,717 (8,221) (11,147,945) % Chanqe 0.2% 2.4% -0.6% 7.3% 0.0% -9.7% 2.9% -8.5% 5.4% -23.5% 0.1% -69.7% 1.5% -0.3% -18.4% The General Fund is used to account for resources and expenditures that are available for the general operations of city government functions. Revenues The revenues, available for allocation in the 2007/08 fiscal year General Fund Budget, including inter-fund transfers, are anticipated to be $42,773,000. This is a decrease of $6,379,933 or 13% compared to last year. Locallv Levied Taxes - The amount anticipated for ad valorem taxes represents the implementation of the state imposed property tax reform which is the roll back rate of 1.8968 less 9%. Therefore, the ad valorem millage levy for fiscal year 2007/08 is recommended to be 1.7261. This will generate $15,758,236 compared to last year's amount of $17,265,658. The City experienced a 17% increase in the taxable assessed property values including a 3% increase attributed to new construction. This can be attributed to higher property values and increases in the commercial and residential tax base. This represents the twelfth year without an increase. The budget includes $2,191,840 from FPL franchise fees based on the Interlocal Agreement with the County. Anticipated franchise fees, utility taxes and unified communications tax make up the remainder of this category and are based on growth in the number of residential and commercial establishments located in the City. VI Licenses and Permits - The amounts for this revenue category are projected to be $1,960,000. Business Tax Receipts and building permits are the major sources of revenue. This is an increase of $104,000 compared to the prior fiscal year which is reflective of the anticipated large number of certificates of occupancy. Interqovernmental Revenues - Total revenues for this category are projected to decrease by $187,000 compared to the amount budgeted for 2006/07. The decrease is related to the County funded Miami Gardens Drive project scheduled for completion in September. Charqes For Services - Revenues relating to charges for services are anticipated to be $95,000 more than the prior year's budget. All user fees were reviewed and adjusted to insure that revenues offset the cost of the program or service and to reduce the subsidy from the General Fund. Fines and Forfeitures - Total revenues projected for 2007/08 are $226,500. Revenues from county court fines and code violations are included in this category. Miscellaneous Revenues - Projected revenues are anticipated to be $130,000 higher than the amount budgeted for the prior fiscal year based on projected interest earnings. Fund Balance - This represents a designated amount of under estimates of available resources, unspent appropriations from the 2006/07 budget and amounts accumulated in reserves. This amount utilized from the fund balance is $11,190,764. Non-Revenues - This represents transfers from the Charter School and E911 Funds to the General Fund. Revenues by Source f':he. R...,tnUfl 1.4'. FinK & Forr.lnlrn 0.5% Fund Balance 24.5~-, Inttrgo....."m.nt:lI Revenufl 5.4'., Charges ForServices 2:.5', unnr'fTaxH 14.3% Ad YalolWl'l Taxes. 38.5% 7_g., VII Expenditures The estimated 2007/08 General Fund expenditures contained within this budget total $42,773,000 and are balanced with the projected revenues. Total expenditures are $6,379,933 or 13% less than the 2006/07 fiscal year amount. The operating expenditures have decreased by $950,064 or 4% compared to the prior year. CATEGORY SUMMARY Increase % CATEGORY 2006/07 2007/08 (Decrease) Change Personal Services $14,506,675 $15,092,916 $1,985,054 4.0% Contractual Services 4,351,000 3,309,297 (1,041,703) -23.9% Other Charges & Svcs. 3,691,749 3,664,238 244,555 -0.7% Commodities 521,451 631,450 53,800 21.1% Other Operating Expenses 758,125 181,035 510,095 -76.1% Total Operating Expenditures $23,829,000 $22,878,936 ($950,064) -4.0% Capital Outlay 23,090,911 17,644,985 (5,445,926) -23.6% Transfer to Funds 2,233,022 2,249,079 16,057 0.7% Total Expenditures $49,152,933 $42,773,000 ($6,379,933) -13% Personal Services Personal Services expenditures for non-unionized employees have been budgeted to reflect a 3% cost of living adjustment and a performance/merit increase amount that averages 3% per employee. The costs associated with the PBA Collective Bargaining Agreement (CBA) are included in the proposed budget. The total number of fulltime employees is 173 compared to 172 in 2006/07 fiscal year. The total number of part-time employees is 11 compared to 9 in 2006/07 fiscal year. Each year the administration evaluates the organizational structure, service levels and workforce requirements. This year this process resulted in the elimination of the Victim Advocate position in the Police Department. The per capita number of employees is significantly lower than adjacent municipalities. This is due to the City's emphasis on privatizing major functions of City services for greater productivity. Personal Services expenditures increased by 4%. A 15% increase in health insurance costs was offset by a reduction in worker's compensation costs. Position additions are as follows: . Community Services Department - Added a Parks and Recreation Activities Manager position, 1 fulltime and 2 part-time Park Attendant positions to provide staffing at the new Waterways Park and supervision of the new restrooms at Veterans Park during peak hours. Operatina Expenses The expenditures for contractual services are budgeted at $3,309,297 or 7.7% of the General Fund budget. This is $1,041,703 less than the prior year. This can be attributed to budget reductions and reassigning maintenance costs to the Stormwater and VIII Transportation Funds. Expenditures for other charges and services are budgeted at $3,664,238, which represents 8.6% of the total budget. This category decreased by $27,511 largely due to budget reductions associated with special events. Expenditures for commodities are budgeted at $631,450, which represents 1.5% of the total budget. Total costs associated with other operating expenses are budgeted at $181,035 which represents A% of the total budget. This category decreased by $577,000 largely due to the elimination of a $500,000 hurricane restoration contingency line item. Capital Outlav This budget incorporates General Fund projects included in the first year of the City's five year Capital Improvement Program for 2007 - 2012. The CIP defines a long term plan of proposed capital expenditures to address infrastructure needs and the maintenance of a desirable high quality of life. A total of $1 ,097,868 has been budgeted in the General Fund for Capital Outlay projects along with a $16,547,117 reserve to fund future projects. M. .t I tl .t h. h I d d. th G IF d ~ II alor caPI a ou av I ems w IC are InC u e In e enera un are as 0 ows: . Police Vehicles . Radio Purchase & Replacement 368,268 266,000 . Computer Equipment . Equipment 308,500 84,600 . E911 Equipment . Beautification Projects 45,000 20,000 . Community Center improvements 5,500 Transfer to Funds Transfers to the debt service funds to pay principal and interest payments associated with the long term financing of bonds and loans is $2,249,079 which is an increase of $16,057 compared to the prior year. Expansion of Services The budget includes funds to expand City provided services as follows: . Expansion of Park/Recreation Facilities - Community Services - Added operating costs and new employee positions to provide staffing at the new Waterways Park and supervision of the new restrooms at Veterans Park during peak hours. Additional cost - $320,000. IX SUMMARY OF EXPENDITURES BY DEPARTMENT GENERAL FUND GENERAL GOVERNMENT City Commission Office of the City Manager Finance Support Services Information Technology Legal City Clerk Total Gen. Gov't PUBLIC SAFETY Police Comm. Development Total Public Safety COMMUNITY SERVICES Total Community Services 2006/07 115,189 825,566 824,916 670,501 280,000 287,986 3,004,158 12,002,038 1,796,423 13,798,461 4,853,864 OTHER NON-DEPARTMENTAL Non-Departmental 2,172,517 Tranfers to Funds 2,233,022 Capital Outlay 23,090,911 Total other Non-Dept. 27,496,450 TOTAL Increase 2007/08 (Decrease) % Chanqe $115,404 $845,152 $820,279 $719,712 $280,000 $259,965 $3,040,511 12,372,193 $1,643,469 $14,015,662 $4,161,763 $1,661,000 2,249,079 17,644,985 $21,555,064 49,152,933 $42,773,000 215 19,586 (4,637) 49,211 (28,021) 36,353 370,155 (152,954) 217,201 (692,101) (511,517) 16,057 (5,445,926) (5,941,386) (6,379,933) 0.2% 2.4% -0.6% 7.3% 0.0% -9.7% 1.2% 3.1% -8.5% 1.6% -14.3% -23.5% 0.7% -23.6% -21.6% -13.0% City Cle,k 0,5% Legel 0,7% Information Technology 1.7% Finance Support 1.9"10 Olllee 01 the City Menege, 2.0'% CltyCommloolon 0.3% CepltelOulley J1W- x Community Development 3.8% Community Services 9.7% Non-Departmental 3.9"10 Tranters 5.3% Police Education Fund This Fund is used to account for revenues and expenditures associated with the two dollars ($2.00) the City receives from each paid traffic citation, which, by state statute, must be used to further the education of the City's Police Officers. A total of $4,300 is anticipated in revenue for 2007/08. The amount budgeted for expenditures will be used for various state-approved training programs throughout the year. Transportation and Street Maintenance Fund This fund was established to account for restricted revenues and expenditures which by State Statute and County Transit System Surtax Ordinance are designated for transportation enhancements, street maintenance and construction costs. This year maintenance costs which were previously accounted for in the General Fund by designating specific expenditure accounts in the Community Services Department and transferring a like amount to the General Fund will be accounted for solely in this fund. Revenues are projected to be $3,690,000 for 2007/08. This includes proceeds from the sale of City property ($1,150,000) and developer contributions for the vacation of street ROW ($750,000).The County Transit System Surtax is estimated to generate $927,421. The funds will be used to provide enhanced transit system services, intersection improvements along Biscayne Boulevard and fund road resurfacing projects. Operating expenditures for maintenance are budgeted at $677,000. Expanding the Traffic Video Monitoring Program to NE 213th Street and Country Club Drive are included at a cost of $2,260,000. Police Capital Outlav Impact Fee Fund This fund was created to account for impact fees derived from new developments and restricted by ordinance for Police capital improvements. This fund provides a funding source to assist the City in providing police services required by the growth in the City. The proposed Police Capital Outlay Impact Fee Fund for 2007/08 is $140,300. Major capital outlay items include equipment purchases for the Police Department required by growth. Park Development Fund This fund is used to account for revenues and expenditures specifically earmarked for capital improvements to the City's park system. The fund accounts for impact fees derived from new developments and grant funds restricted by ordinance for Park capital improvement projects. The proposed Park Development Fund for 2007/08 is $872,764. This amount will fund Waterways Dog Park, Veterans Park Modifications and Country Club Drive Tennis Improvements and fund a $166,764 reserve for future projects. XI 911 Fund This fund is used to account for revenues and expenditures specifically earmarked for the City's emergency 911 system in accordance with Florida Statute 365.172. The funds may be used to provide emergency dispatch systems, training, communication, maintenance and repairs and related capital outlay purchases. The fund offsets a portion of the emergency 911 operational costs. The anticipated revenues for 2007/08 are $182,000. Funds will be used to pay costs associated with the 911 system and transfer an amount to the General Fund to offset communication officer costs. Debt Service Funds These funds were established to account for revenues transferred from the General Fund and debt service payment expenditures associated with the long term financing of the following bonds and loans: FMLC 1999 Debt Service Fund - Established for the purchase of Founders Park, and the permanent Government Center site and construction of the Government Center. The proposed budget for 2007/08 is $1 ,363,150. 2000 Loan Debt Service Fund - Established for the construction of the Community Recreation Center and the acquisition of Waterways Park. The proposed budget for 2007/08 is $509,268. 2002 Loan Debt Service Fund - Established for the acquisition of the property for the Charter School and partially fund the Community Recreation Center. The proposed budget for 2007/08 is $401 ,861. FIFC Loan Debt Service Fund - Established for the construction and equipment of the Charter Elementary School. The proposed budget for 2007/08 is $444,000. The total budget for all Debt Service Funds is $2,718,279, which is $8,221 less than last fiscal year. Capital Construction Funds These funds were established to account for bond and loan proceeds and expenditures associated with various capital improvement projects. All projects were completed. Stormwater Utilitv Fund This fund is used to account for revenues and expenditures specifically earmarked for the construction and maintenance of the City's stormwater drainage system. This year maintenance costs which were previously accounted for in the General Fund by designating specific expenditure accounts in the Community Services Department and transferring a like amount to the General Fund will be accounted for solely in this fund. The maintenance costs total $400,000. Capital improvements to the drainage system are budgeted in the amount of $360,000. A reserve account to assist in funding future projects was established in the amount of $120,712. Revenues are projected to be $880,712 for 2007/08. It is recommended that the current rate of $2.50/ERU be maintained. XII Police Offdutv Services Fund This Fund was established to account for revenues and expenditures associated with services provided by off duty Police Officers in private customer details to the various businesses and condominium associations. The proposed Police Services Fund for 2007/08 is anticipated to be $330,000. Summarv I am pleased to submit the detailed budget contained herein for fiscal year 2007/08. The budget reaffirms the City Commission's commitment to maintain our quality services in light of the property tax revenue reductions while developing a strong financial base for the City. Over the years, this City has maintained the lowest tax rate in the County. Our residents have enjoyed property tax relief during that time without the necessity of state imposed legislation. Overall, the proposed budget maintains the quality and level of services currently provided to the community with reductions in special event programs and increases in user fees. This budget document and its related policies represent our continued commitment to excellence and to our residents. Some of the major points emphasized, in the proposed budget, are as follows: . For the twelfth year, no property tax increase. Adopts the state imposed roll back less 9% for a millage rate of 1.7261 for 2007/08. . Total expenditures in all funds are $11 million less than last year. . The General Fund operating costs were reduced by 4% without reducing current service levels including police to respond to property tax revenue reductions. . Provides funding to staff and operate new Waterways Park and supervision of the new restrooms at Veterans Park. All other park staffing levels and hours were maintained. . Funds construction of new Waterways Dog Park, Veterans Park restroom facilities and Country Club Drive tennis court renovation, which will provide more recreational and open space opportunities in the community. . Includes funds to construct traffic flow intersection improvements along Biscayne Boulevard and expand the Traffic Video Monitoring Program to NE 213th Street and Country Club Drive at a cost of $2,387,000. . Provides for $4,951,168 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. XIII . Continues to implement technology enhancements that develop our "Electronic Government" to allow the public to interact more easily and conveniently with the City and to automate City operations. . Continues contracting most maintenance functions, engineering, plan review and inspection services to the private sector. . Funds police equipment needs from laptop computers to new police vehicles in the amount of $979,068. . Includes $360,000 to upgrade the drainage system along NE 190th Street. The preparation and formulation of this document could not have been accomplished without the assistance and dedicated efforts of all Department Directors and the Director of Finance Support Services. All questions relating to the budget should be referred to my attention. A Commission meeting will be held on July 19, 2007 to review in detail the proposed budget document. Respectfully submitted, c':d Eric M. Soroka City Manager 2007 City Property Tax Savings to Aventura Resident with Homestead Exemption Assessed Value of Home $250,000 300,000 400,000 500,000 600,000 700,000 800,000 900,000 1,000,000 2006 Taxes $ 501 612 835 1058 1281 1503 1726 1949 2171 XIV 2007 Taxes $ 388 475 647 820 993 1165 1338 1510 1683 Savings $ 113 138 188 238 288 338 388 438 488 Organization Chart CITY OF AVENTURA Residents II. City Commission 1 II ~. jl ~. jl Ci.y :1 II # # I I._~- I Administra on Budget Pre paration Minutes Legal Services Customer ervice Records Retention Capital Pro ects Clerical Support Personnel Elections Public Safety Community Finance Support Community Development Services Services Department Department Department Department I I I Police Planning Finance/Accounting Community Facilities Patrol Zoning Purchasing Parks/Beautification Community Relations Building Inspections Risk Management ROW/Median Main!. Criminal investigations Code Enforcement Public Works Traffic Enforcement Economic Development Mass Transit Emergency Preparedness Occupational Licenses Special Events Recreation/Cultural I I Charter School Information Department Technology Department K-8 School Information Management Communications Our Mission Statement Our mission is to join with our community to make Aventura a city of the highest quality and a city of excellence. We do this by providing RESPONSIVE, COST EFFECTIVE AND INNOVATIVE local government services. xv 1-1 ~ ~rl' e /7. t: _.elJ!- '-"<l"~ 01 v"" INTRODUCTION Overview of Aventura Aventura, one of Miami-Dade's newest communities, was incorporated in 1995 and is a young, vibrant, full-service municipality with a diverse demographic base and is recognized internationally as a premier location in which to live, shop and play. Aventura is 3.2 square miles located on the Intracoastal Waterway in northeast Miami- Dade County and is conveniently located between two major South Florida airports and two of the largest and most popular seaports in the world. Aventura is an upscale condo community with some of South Florida's best-known large-scale condominium projects and apartment buildings. Restaurants, movie theaters and the Aventura Mall are conveniently nearby and downtown Fort Lauderdale and Miami are just 20 minutes away. Always progressing... Since the City's incorporation millions of dollars have been spent on infrastructure improvements including streets, sidewalks, lighting, park development, beautification projects, drainage, pedestrian and safety improvements. Some of these improvements include: . A state-of-the-art Government Center provides a one-stop-shop for its' residents and houses all governmental operations, including Commission Chambers, Police Station and administrative offices. . A $4 million Community/Recreation Center situated on 2.8 acres of land in a park like setting on the waterfront. This 25,000 square foot facility includes a gym, meeting rooms, computer lab, exercise and aerobic facilities. . The first municipal-run charter school in Miami-Dade County. In order to address the growing number of families with school age children, the City Commission chose to take an aggressive approach to meet its changing demographics. Doors opened to the Aventura City of Excellence School in the fall of 2003 which is adjacent to the new Community Recreation Center. The 62,000 square foot state-of-the-art school serves 900 Aventura schoolchildren from kindergarten to 8th grade. Aventura is conveniently located between Miami and Fort Lauderdale, just east of 1-95. The northern boundary of the City is the Miami-Dade/Broward County line, the western is the FEC Railroad, the eastern is the Intracoastal waterway and the southern boundary is NE 176th Street. 1-2 Date of Incorporation Form of City Government Area City of Aventura, Florida Demographics and Miscellaneous Statistics November 7,1995 Commission - Manager 3.2 Square Miles Population per State Estimate * 30,000 Ethnic Distribution **: White (Non-Hispanic) Hispanic 73.1% 20.7% African American Other 1.7% 4.5% Age Distribution **: Under 20 20-34 35-54 55-64 65+ 11.0% 18.2% 23.5% 12.0% 35.3% Average Household Size **: Average Household size Average Family size 1.79 2.45 Housing Occupancy **: Total housing units Owner occupied housing units Renter occupied housing units Seasonal, recreational and vacant housing units 20,020 10,044 3,956 6,020 Full Time Employees Public Facilities Located within Corporate Limits: Public Parks Open Space Recreation (acres) Public Libraries (Operated by Miami Dade County) Fire Stations (Operated by Miami Dade County) 172 Public Tennis Center 1 Public Recreation Centers 1 4 30 *** Public Schools Charter Schools Police Stations o 1 1 1 Police Sub-stations 2 2 * State of Florida, Bureau of Economic & Business Research. Population is as of April 1 , 2006. **U.S. Census Bureau, Profile of General Demographic Characteristics: 2000 for Aventura, Florida ***City of Aventura comprehensive plan 1-3 City Facts . Location: 12 miles north of Miami 12 miles south of Fort Lauderdale 1 mile west of the Atlantic Ocean . Zip Codes: 33180, 33160 . Police Force: 79 Sworn Officers and 40 Civilians . Major Economic Drivers: Retail, medical . Number of Businesses: 2,738 Government Structure The form of government used in the City of Aventura, pursuant to its Charter, is a Commission-Manager form of government. Under this form of government the City Commission is the legislative branch of the government and the City Manager is the executive branch of the government. The City Commission enacts Ordinances, the laws of the City, adopts Resolutions authorizing actions on behalf of the City, reviews plans for development, and establishes the policies by which the City is governed. The City Manager is the Chief Executive Officer of the City, overseeing the day-to-day operations, administering the City's service providers, preparing long range plans, and implementing the policies established by the City Commission. The City Commission hires the City Attorney, City Clerk and City Manager who then hires all subordinate employees. The City Commission is comprised of seven members, being the Mayor and six Commissioners. The Mayor is the ceremonial leader of the City, the presiding officer at Commission Meetings and is a voting member of the Commission, with his/her vote having no more or less weight than that of any other member of the Commission. While the leading political figure of the City, the Mayor does not bear the responsibility nor has the authority of directing the day-to-day municipal activities. The Mayor executes all Ordinance, Resolutions and issues Proclamations on behalf of the City, and represents the City to other public and private entities. The position of Mayor is considered to be "part-time", and not an employee of the City. The Mayor is elected at large to a four- year term, and may reside in any area of the City. City Commissioners each have the same authority and ability to bring matters to, and to discuss and vote on matters before the Commission. The position of Commissioner is considered to be "part-time", and not an employee of the City. 1-4 For election purposes, the City is divided by the William Lehman Causeway into two areas. The City Charter requires that two (2) Commissioners reside in the northern area, and two (2) Commissioners reside in the southern area, and two (2) Commissioners and the Mayor shall be elected without regard to residence in any particular area. The City Commission is committed to providing quality municipal services at the lowest possible cost. The City's operating departments include the Office of the City Manager, City Clerk's Office, Legal, Community Development, Community Services, Finance Support Services, Information Technology, Charter School and Public Safety. Privatization of Services The following services are contracted to private contractors or vendor via performance contracts: . Building Plans Review & Inspections . Road, ROW, Park & Median Maintenance . Engineering Services . City Attorney and Legal Services . Recreation Programming & Special Events . Community Center Operations . Solid Waste . Bus Service . Charter School teachers and educational program . Planning Services Incorporation Accomplishments .:. Highly Visible Police Department, Low Crime Rate - 79 Sworn Officers .:. Strong and Growing Economic Base .:. Lowest Tax Rate - No Increase for the Past 12 Budgets .:. New Parks and Recreational Opportunities for All Age Groups .:. Citywide Shuttle Bus Service - Ridership Continues to Expand .:. Road and Safety Improvements - Traffic Lights, Sidewalks .:. New Land Development Regulations - Control Over Zoning .:. Citywide Beautification Program- Bus Shelters & Benches .:. High Landscape and Roadway Maintenance Standards .:. Reduced Costs to Citizens City's Assumption of roads, landscaping and bus service. .:. "A" rated Charter School .:. Community Recreation Center .:. Government Center Long Term Goals & Objectives On November 7, 1995, the citizens of Aventura overwhelmingly voted to approve the City's Charter and officially incorporate as Miami-Dade County's twenty-eighth municipality. Incorporation afforded residents the opportunity to improve the quality of government services they receive and take control of the city's destiny. Since 1-5 incorporation, a great deal of progress has been made to accomplish the goals of incorporation with the creation of our own police force, new and expanded parks and recreation opportunities and citywide beautification projects. Aventura is governed by a commission-manager form of government, combining the political leadership of its elected officials with the executive experience of its City Manager. This structure is vastly different from that of other local governments, emulating the private sector by privatizing services and emphasizing customer service based on the following principles: . Prompt response to citizen requests. . One-stop service for permits and business licenses. . Commitment to public involvement. . Utilization of "Electronic Government" to provide service and information. . Commitment to hiring only the most qualified and highly motivated employees. . Limiting the number of employees by privatizing or contracting with the private sector for many services. . A professional, businesslike manner at all times. . An emphasis on quality not quantity. . A high quality of life for citizens, businesses and visitors. . A safe and secure environment to live and work. . Establishing a small number of operating departments that work closely with the community. . Low taxes. 1-6 Budget Procedures and Process Budget System The City of Aventura uses the Budgeting by Objectives Process in the formulation of its budget. Departmental Budgets include a Recap page that contains the Department Description and Personnel Allocation Summary and Organization Chart. Each department also includes an Objectives page and a Budgetary Account Summary. The Objectives page presents a review of the department objectives and performance/workload indicators. The Budgetary Account Summary provides expenditure detail and a comparison of current and previous years expenditures. The Budgetary Process is intended to be very valuable in communicating with the Commission and citizens of the City. Budget Process The fiscal year for the City shall begin on the first day of October of each year and end on the last day of September of each year as mandated by Florida statutes. When the certified taxable real estate and tangible property values for the city is received from the Broward County Property Appraiser on July 1st of each year, the City Manager then submits to the City Commission the Proposed Operating and Capital Budget for the coming year no later than July 10th of each fiscal year. The preliminary millage rate is based on the certified taxable value. The appropriations contained in the proposed recommendation shall not exceed the funds derived from taxation and other revenue sources. The City of Aventura's Budget process began in April with a staff meeting between the City Manager and Department Directors to review budget philosophy and develop overall goals and objectives. The entire budget process encompasses approximately five (5) months of the fiscal year. During this period, meetings were held with Department Directors, the City Commission and the public to insure representative input. The budget calendar that follows details the actions taken during the budget process. Budget Adoption The budget is approved via Ordinance at two public meetings scheduled for September conducted by the City Commission. The adopted budget is integrated into the accounting software system effective October 1 st. Budget Control/Monitoring 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 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. The 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- 1-7 enacted Resolution/Ordinance affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. The "Personnel Allocation Summary" enumerates all authorized budgeted positions. However, the City Manager may amend said authorized budgeted positions in order to address the operating needs of the department so long as sufficient budgeted funds are available. The budget is monitored on a monthly basis to track variances between actual and budgeted amounts. Significant variances are investigated and monitored for corrective action. Quarterly review meetings are held with the Finance Support Services Director and City Manager. Encumbrances do not constitute expenditures or liabilities in the current year, but instead are defined as commitments related to unperformed contracts for goods or services, which are only reported in governmental funds. Budget Amendment Upon the passage and adoption of the budget for the City of Aventura, if the City Manager determines that the department total will exceed its original appropriation, the City Manager is authorized to prepare such Resolutions/Ordinances for consideration by the City Commission as may be necessary and proper to modify any line item from the Budget. The Budget Amendment Process will differ as to form depending on whether or not the original budget appropriation is exceeded as follows: . Any change or amendment to the budget that will increase the original total appropriated amount can only be accomplished with the preparation of an Ordinance requiring two (2) public hearings and approval by the City Commission. . Any change or amendment to the budget which transfers monies within a fund but does not increase the total appropriated amount can be accomplished with the preparation of a Resolution. This does not require a public hearing, however, approval by the City Commission is still necessary. Basis Of Accounting Basis of Accounting refers to the time period when revenues and expenditures are recognized in the accounts and reported on the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The accrual basis of accounting is followed for the proprietary fund types. The modified accrual basis of accounting is followed in the governmental fund types and 1-8 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. The City applies all applicable GASB pronouncements as well as the following pronouncements issued on or before November 30, 1989, unless those pronouncements conflict with or contradict GASB pronouncements: Financial Accounting Standards Board (F ASB) statements and interpretations, Accounting Principles Board (APB) opinions and Accounting Research Bulletins (ARBs). During June 1999, the Government Accounting Standards Board (GAS B) issued Statement No. 34. This statement established new accounting and financial reporting standards for state and local governments. The City implemented the new financial reporting requirements of GASB 34. Fund Structure The accounts of the City are organized and operated on the basis of funds and account groups. A fund is an independent fiscal and accounting entity with a self- balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with the finance-related legal and contractual provisions. The minimum number of funds is maintained consistent with legal and managerial requirements. Account groups are a reporting device to account for certain assets and liabilities of the governmental funds not recorded directly in those funds. The following governmental funds have annual appropriated budgets: Government Fund Types The General Fund is the City's primary operating fund. It accounts for all financial resources of the City, except those required to be accounted for in another fund. Resources are derived primarily from taxes, franchise and utility taxes, charges for services, and intergovernmental revenues. Expenditures are incurred to provide general government, public safety, community development, and community services. Special Revenue Funds account for revenue sources that are legally restricted to expenditures of specific purposes (excluding pension trusts and major capital projects). Included in the budget are the following special revenue funds: . Police Education (110) . Transportation and Street Maintenance (120) . Police Capital Outlay Impact Fee (140) . Park Development (170) . 911 (180) 1-9 The Debt Service Funds account for the servicing of general long-term and are comprised of the following debit service funds: . FMLC 1999 Debt Service (230) . 2000 Loan Debt Service (240) . 2002 Loan Debt Service (250) . FIFC Loan Debt Service Fund (290) The Capital Construction Funds accounts for the acquisition and/or construction of major capital projects funded by bond or loan proceeds. Included in the budget is the following Capital Projects Fund: . 2000 Loan Construction (340) Proprietary Funds The Enterprise Fund is used to account for operations that are financed and operated in a manner similar to a commercial enterprise, where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges, or where the governing body has decided that periodic determination of the revenue earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. Included in the budget is the following Enterprise Fund: . Stormwater Utility Fund (410) Funds Excluded from adopted Budget The City owns and operates a Charter School which is accounted for in a separate Special Revenue fund. The School operates on a fiscal year basis ending June 30th Since the fund was created under a Charter from the School Board it is adopted separately by the City Commission in June. Financial Policies The City's financial policies, compiled below, set forth the basic framework for the overall fiscal management of the City. Operating independently of changing circumstances and conditions, these policies assist the decision-making process of the City Manager and City Commission. These policies provide guidelines for evaluating both current activities and proposals for future programs. Most of the policies represent long-standing principles; traditions and practices that have guided the City in the past and have helped maintain financial stability over the last 10 years. They are reviewed annually as a decision making tool and to ensure their continued relevance in an ever-changing environment. 1-10 Operating Budget Policies 1. The City will maintain at a minimum, an accessible cash reserve equivalent to eight weeks of operating costs. 2. No new or expanded services shall be implemented without a corresponding revenue source or the implementation of trade-offs of expenses or revenues at the same time. This applies to personnel, equipment and any other peripheral expenses associated with the service. 3. The City shall continue to support a scheduled level of maintenance and replacement of its infrastructure. 4 The City shall support capital expenditures that reduce future operating costs. Capital Budget Policies 1. Annually, the City will prepare a five-year capital improvement program (CIP) analyzing all anticipated capital expenditures and identifying associated funding sources. Future capital expenditures necessitated by changes in population, changes in development, growth, redevelopment or changes in economic base will be calculated and included in the Capital update process. 2. The City will perform all capital improvements in accordance with an adopted capital improvement program. The City will maintain its physical assets at a level adequate to protect the City' capital investment and minimize future maintenance and replacement costs. The budget will provide for the adequate maintenance and the orderly replacement of the capital equipment from current revenues wherever possible. 3. The City will provide sufficient funds to replace and upgrade equipment as well as to take advantage of new technology thereby ensuring that employees have safe and efficient tools to provide their service. It reflects a commitment to further automation and use of available technology to improve productivity in the City's work force. The objective for upgrading and replacing equipment includes: (1) normal replacement as equipment completes its useful life, (2) upgrades to new technology, and (3) additional equipment necessary to service the needs of the Charter School. 4. The City will use the following criterion to evaluate the relative merit of each capital project. Capital expenditures will foster goals of: a. Projects specifically included in an approved replacement schedule. b. Projects that reduce the cost of operations. c. Projects that significantly improve safety and reduce risk exposure. 5. The classification of items as capital or operating will be determined by two criteria - cost and frequency. Generally, a capital project has a "useful life" of more than one year and a value of $2,500 or more, or for office equipment $500 or more. 6. The City will coordinate development of the capital improvement program with the development of the operating budget. Future operating costs associated with new capital improvements will be projected and included in the operating forecasts. 7. The first year of the five-year capital improvement program will be used as the basis for formal fiscal year appropriations during the annual budget process. 8. The City will maintain all of its assets at a level adequate to protect the City's capital investment and to minimize future maintenance and replacement costs. 1-11 9. The City will identify the estimated cost of capital projects and prepare a funding projection that considers revenues and operating costs to be included in the Capital Improvement Program document that is submitted to the City Commission for approval. 10. The City will determine the most appropriate financing method for all new projects. 11. If appropriate, the City will attempt to maintain a mixed policy of pay-as-you-go and borrowing against future revenues for financing capital projects. 12. The City will maintain ongoing maintenance schedules relating to road, sidewalk and drainage system improvements. 13. The City will address and prioritize infrastructure needs on the basis of protecting the health, safety and welfare of the community. 14. A CI P preparation calendar shall be established and adhered to. 15. Capital projects will conform to the City's Comprehensive Plan. 16. Long-term borrowing will not be used to fund current operations or normal maintenance. 17. The City will strive to maintain an unreserved General Fund balance at a level not less than 7.5% of the annual General Fund revenue. 18. If new project appropriation needs are identified at an interim period during the fiscal year, the funding sources will be identified and mid-year budget amendments will be utilized to provide formal budgetary authority. In addition budget amendments may be utilized to increase appropriations for specific capital projects. Revenue Policies 1. The City will attempt to maintain a diversified and stable revenue system as a shelter from short-run fluctuations in any single revenue source. 2. The City will attempt to obtain new revenue sources as a way of ensuring a balanced budget. 3. The City will review fees/charges annually and will design or modify revenue systems to include provisions that automatically allow charges to grow at a rate that keeps pace with the cost of providing the service. Cash Management/Investment Policies 1. The City will deposit all funds received by 2:00 PM the next day. 2. Investment of City funds will emphasize preservation of principle; the objective will be to match or exceed the yield of the State Board of Administration. 3. The City will collect revenues aggressively, including any past due amounts owed. Reserve Policies 1. The City will maintain a fund balance of at least $5,000,000. Accounting, Auditing, and Financial Reporting Policies 1. An independent audit will be performed annually. 2. The City will produce annual financial reports in accordance with Generally Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting Standards Board (GASB). 1-12 2007/08 BUDGET PREPARATION CALENDAR DATE RESPONSIBILITY ACTION REQUIRED April 13 City Manager All Department Directors Staff meeting is held to review budget philosophy and develop overall goals, objectives and performance indicators. April 27 City Manager Staff meeting is held to distribute Budget Preparation Manual. Forms will include budget figures for previous fiscal years along with actuals for six months of current year. April 27 to May 18 All Department Directors City Manager Finance Department Completed budget estimates are submitted to City Manager. Revenue estimates are prepared. May 21 to June 8 Finance Department City Manager Completion of non General Fund budgets to include totals of all revenues and expenditures submitted to City Manager. June 1 to June 29 City Manager Conducts departmental budget review meetings, balances budget and prints budget document. July 10 City Manager City Manager's recommended budget document and message are submitted to City Commission. July 19 City Commission City Manager Budget Review Meeting, adopt tentative ad valorem rate to transmit to County for notification purposes. September 10 City Commission First reading on budget and ad valorem tax rate ordinances. September 19 City Commission Second reading on budget, ad valorem tax rate ordinance, and Public Hearing. September 21 City Clerk Tax rate ordinance delivered to Property Appraiser. October 1 All Departments New budget becomes effective. * Dates subject to change based on School board and Miami Dade Commission meeting dates 1-13 Financing Programs and Debt Administration The City currently has three outstanding long-term debt issues. At September 30, 2006, the principal balance outstanding totaled $35,260,000. The Florida Municipal Loan Council loan is secured solely by a covenant to budget and appropriate the required debt service payments each year. The loan is structured the same as a serial bond issue with principal payments on April 1 st and interest payments on April 1 st and October 1 st of each year with the final maturity on April 1, 2029. Debt service requirements average approximately $1.35 million per year over the thirty-year life of the bonds. Interest rates range from 3.2% to 5.125% depending on maturity date. The Series 2000 Revenue Bonds are bank qualified debt, secured solely by a covenant to budget and appropriate the required debt service each year. This loan is structured the same as a serial bond issue with annual principal payments due on October 1 st of each year and semi-annual interest payments on April 1 st and October 1 st. Debt service requirements average approximately $ 510,000 per year over the twenty year life of the obligation. The interest rate is 5.04%. The Series 2002 Revenue Bonds were financed through the Florida Intergovernmental Finance Commission. The loan is secured solely by the covenant to budget and appropriate the required debt service payments each year. This loan is structured the same as a serial bond issue with principal payments due August 1st and interest payments due on February 1st and August 1st of each year. Interest rates range from 2.5% to 5.0% during the 30 year term of the financing. Debt Service requirements are approximately $840,000 per year. Cash Management All funds, other than restricted cash held by fiscal agents resulting from borrowing transactions, are centrally managed through the use of a pooled cash account. During the year, all funds in the pooled cash accounts were held in an interest bearing checking account collateralized through the State Treasury Public Depository program or with the Florida State Board of Administration (SBA) investment pool. The checking account and SBA investment pool are fully insured and immediately available and considered as cash and cash equivalents. With the exclusion of accounts held by fiscal agents, the total portfolio ranged from $10 to $12 million. Risk Management The City is insured with the Florida Municipal Insurance Trust for liability, property and workers compensation coverage. The liability limit under the policy is $ 5,000,000. 1-14 Property Tax Information City Of Aventura, Florida Assessed Value Of Taxable Property (1) Last Ten Fiscal Years Non-Exempt Non-Exempt Total Fiscal Real Personal Taxable Year Prooertv Prooertv Valuations 1996/97 $ 2,509,850,919 $ 95,280,080 $ 2,605,130,999 1997/98 2,664,701,818 107,083,192 2,771,785,010 1998/99 2,971,907,364 123,652,446 3,095,559,808 1999/00 3,238,050,389 142,847,663 3,380,898,052 2000/01 3,349,591,933 160,779,980 3,510,371,913 2001/02 3,752,226,238 162,055,639 3,914,281,877 2002/03 4,007,501,399 160,384,595 4,167,885,994 2003/04 4,569,228,195 161,725,854 4,730,954,049 2004/05 5,378,718,735 178,342,801 5,557,061,536 2005/06 6,780,880,599 187,347,215 6,616,421,499 2006/07 7,959,202,193 210,721,611 8,160,923,804 SOURCE: Miami-Dade County, Florida, Tax Collector NOTES: (1) Florida Law requires all property to be assessed at current fair market value. (2) The City was incorporated during the 1995/96 fiscal. The first year that the City was authorized to levy ad valorem (property) taxes was the 1996/97 fiscal year. 1-15 Tax Rate Comparison The City of A ventura has one of the lowest tax rates in Miami-Dade County. The following table compares the 2006/07 fiscal year adopted tax rates of the cities located in Miami-Dade County: I City AVENTURA P ALMETTO BAY PINECREST CUTLER DORAL UMSA MIAMI LAKES BAL HARBOUR SUNNY ISLES KEY BISCA YNE SWEETWATER VIRGINIA GARDENS BAY HARBOR ISLAND MIAMI GARDENS SURFS IDE SOUTH MIAMI NORTH BAY VILLAGE HIALEAH GARDENS CORAL GABLES HOMESTEAD HIALEAH MEDLEY MIAMI SPRINGS MIAMI BEACH ISLANDIA NORTH MIAMI BEACH NORTH MIAMI WEST MIAMI GOLDEN BEACH EL PORTAL INDIAN CREEK FLORIDA CITY MIAMI SHORES BISCAYNE PARK MIAMI OP A LOCKA Millage I 2.22700 2.37360 2.40000 2.44700 2.44700 2.44700 2.74030 2.90200 2.95000 3.45000 3.94870 4.60000 4.75000 5.14880 5.60000 5.88100 6.09800 6.12000 6.15000 6.25000 6.80000 6.90000 7.89530 8.01100 8.19340 8.40850 8.46280 8.49500 8.59000 8.70000 8.70000 8.90000 9.10590 9.20000 9.49550 9.80000 1-16 Where Your Tax Dollars Go I Based on 2006/07 Tax Rates ~. ~ \ \ \ \ - \ ~-.......... , j -...._~ \ =-==---~::~ \ "-"" ! ~""'''''''' , .......~....~ I ...~......... City of Aventura 10.8% So. Florida Water Man. 2.9% Inland Navigation Dist 0.2% Everglades Project 0.5% -- ---.._-...~".: "'!!." ''1! ~\ ~ .. , School Board 39.5% Miami Dade 46.1% Components of Property Tax bill for 2006-07 Miami- Dade County Miami-Dade County School Board South Florida Water Management District Florida Inland Navigation District Everglades Project City of Aventura Total Millage Rate 9.4593 8.1050 0.5970 0.0385 0.1000 2.2270 20,5268 1-17 Comparison of Number of Employees -m-'. " -.-..-~ 99/00 00101 01102 02103 03104 04105 05106 06107 07108 I -+- Cjjy,Y(,Ld~e ~~li.p~eJ 99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07 07108 City Commission 7 7 7 7 7 7 7 7 7 Office of the City Manager 5 5 5 5 5 5 5 5 5 Finance Support Services 8 9 10 10 12 11 12 8 8 Information Technology 0 0 0 0 0 0 0 5 5 Legal 0 0 0 0 0 0 0 0 0 City Clerk 2 2 2 2 2 2 2 2 2 Public Safety 92 95 102 108 108 110 115 120 119 Community Development 11 12 12 12 11 11 10 10 10 Charter School* 0 0 0 0 0 2 2 3 3 Community Services 17 17 17 16 16 16 17 21 25 Total 142 147 155 160 163 164 170 181 184 * Included in Charter School Fund Budget Document 1-18 2-1 ~ , .~ -;;; iV'"'" el"~ at &? SUMMARY OF ALL FUNDS CITY OF AVENTURA SUMMARY OF ALL FUNDS 2007/08 OPERATING & CAPITAL OUTLAY REVEIIlJE PROJECTIONS 2004105 2005/06 2006107 2006/07 2007/08 ACTUAL ACTUAL APPR:J\/ED IW.F YEAR aTY MANAGER fUll) BUJGEr ACTUAL PROPOSAL! 001 General Fund $ 40,629,563 $47,736,186 $ 49,152,933 $ 38,429,629 $ 42,773,000 110 Police Education Fund 13,134 13,712 9,737 8,244 4,300 120 Transportation Fund 1,741,746 2,062,290 1,982,512 1,453,415 3,690,000 140 Police Impact Fee Fund 289,402 303,096 226,754 197,734 140,300 170 Park Development Fund 1,711,223 1,476,453 2,123,386 2,001,564 872,764 180 E911 0 0 182,000 0 182,000 230-290 Debt Service Funds 2,750,687 2,724,147 2,726,500 1,373,252 2,718,279 320-390 Capital Construction Funds 4,207,061 4,553,624 4,599,172 4,537,763 0 410 Stormwater Utility Fund 761,924 1,852,485 2,161,895 1,580,830 880,712 620 Police Offduty Services Fund 419,791 352,430 330,000 122,999 330,000 SlBfOTAL REVEN..e> 52,524,531 61,074,423 63,494,889 49,705,430 51,591,355 Interfund Eliminations (3,054,875) (3,059,411) (3,055,668) (1,556,724) (2,300,079) TOTALiREllEN..e> $ 49,469,656 $",58,01.5,012 $ "60;439,221 $ 48,148,706 $ 49,291,276 EXPENClTURES 2004105 2005/06 2006107 2006/07 2007/08 ACTUAL ACTUAL APPR:J\/ED IW.F YEAR aTY MANAGER [EPARfMENT BUJGEr ACTUAL PROPOSAL! Operating Expenditures: Oty Commission $ 119,362 $ 105,361 $ 115,189 $ 62,385 $ 115,404 Office of the City Manager 711,360 761,486 825,566 380,494 845,152 Finance Support Services 1,142,300 1,234,251 824,916 372,961 820,279 Information Technology 670,501 303,648 719,712 Legal 326,439 313,521 280,000 200,434 280,000 Oty Clerk 281,529 253,854 287,986 108,628 259,965 Public Safety 9,734,460 11,221,152 12,472,775 5,826,743 12,837,493 Community Development 2,634,232 2,537,385 1,796,423 1,279,867 1,643,469 Community Services 4,687,812 5,366,829 5,319,797 2,653,559 5,604,763 IIbn - 2-2 Capital Outlay City Commission $ $ $ $ $ Office of the City Manager 859 7,126 4,000 1,283 4,000 Finance Support Services 82,300 51,613 35,620 29,020 24,000 Information Technology 0 0 188,000 1,350 89,000 Legal 0 0 0 0 0 City Clerk 0 0 6,000 4,385 3,000 Public Safety 769,649 2,072,230 1,506,565 890,124 979,068 Community Development 20,961 11,875 28,000 1,975 9,600 Community Services 3,004,181 3,987,253 13,909,908 4,529,333 3,842,500 Charter School 4,111,511 46,043 384,082 393,515 0 Non - Departmental 131,266 217,015 300,000 30,847 0 CIP Reserve 0 0 0 Non - Departmental: Transfer To Funds $ $ $ $ $ Debt Serv ice 2-3 !OBJECT .CODE 1000/2999 3000/3999 4000/4999 5000/5399 5400/5999 6000/6999 7000/7999 8000/8999 CITY OF AVENTURA SUMMARY OF ALL FlJIlDS 2007/08 OPERATING & CAPITAL OUTLAY 2004/05 2005106 2006/07 2006107 2007108j ACTUAL ACTUAL APPR:J\/ED HALF YEAR aTY MANAGER BJ:GEf ACTUAL PROFOSAL~ $ 11,751,755 $13,261,704 $ 14,836,675 $ 6,797,916 $ 15,422,916 5,399,643 5,656,930 4,816,933 2,767,991 4,747,297 3,172,245 3,783,390 3,817,749 2,439,007 3,790,238 475,735 518,566 521,451 233,175 631,450 461,910 1,597,149 772,862 173,161 195,335 CATEGORY Personal Servi ces Contractual Services other ChargeslSvcs Commodities other Operating Expenses Capital Outlay Debt Service Transfer To Funds $ 8,120,727 2,712,493 o $ 6,393,155 2,710,209 o $ 32,947,051 $ 2,726,500 o COMPARATIVE PERSONNa SUMMARY City Commission Office of the Qty Manager Finance Support Services Information Technology Legal City Clerk Public Safety Community Development Charter School' Community Services 5,881,832 $ 1,184,953 o 21,785,761 2,718,279 o 2005'06 7 5 12 o o 2 115 10 2 11 , Induded in Charter School Fund Budget Document 2004105 7 5 11 o o 2 110 11 2 10 2-4 2006/07 7 5 8 5 o 2 120 10 3 12 2007/08 7 5 8 5 o 2 119 10 3 14 CITY OF AVENTURA FlJIlD BALANCE ANALYSIS 2004/05 2005106 2006/07 2006107 2007/08.l ACTUAL ACTUAL API'RI:N'ED aTY MANAGER CavlMISSlON CALCLlATION BY RN:l'FlNHYPE BJ:GEf PROPOSAL API'RI:N' AL! G8\ERAL FlN) Beginning Balance/Carryover 12,649,983 12,649,983 15,934,079 10,014,456 11,190,764 Revenues/Sources 27,979,580 35,086,203 33,167,854 28,425,420 31,582,236 Expenditures/Uses (29,427,336) (30,053,922) (33,828,897) (26,605,314) (26,225,883) Ending Fund Balance 11,202,227 17,682,264 15,273,036 11,834,562 16,547,117 SPB:IAL REVENE RN:6: POLICEEDJCATION RN) Beginning Balance/Carryover 8,135 8,135 5,437 8,000 Revenues/Sources 4,999 5,712 4,300 4,300 4,300 Expenditures/Uses (3,924) ( 10,450) (9,737) ( 12,300) (4,300) Ending Fund Balance 9,210 3,397 TRANSI'ORfATION&STREEf MAlNf. FlN) Beginning Balance/Carryover 302,844 302,845 457,469 60,000 170,000 Revenues/Sources 1,438,902 1,570,109 1,525,043 1,393,415 3,520,000 Expenditures/Uses (1,295,867) (1,600,512) (1,982,512) (1,453,415) (3,690,000) Ending Fund Balance 445,879 272,442 POLICECAATAL aJTLAYIMPACT FEEFlN) Beginning Balance/Carryover 120,961 120,961 161,754 201,290 75,300 Revenues/Sources 168,441 93,906 65,000 75,000 65,000 Expenditures/Uses (80,722) (1,410,831) (226,754) (276,290) (140,300) Ending Fund Balance 208,680 (1,195,964) PARK lB/8..OPIVIENf FlN) Beginning Balance/Carryover 883,230 883,230 1,973,386 1,000,000 862,764 Revenues/Sources 827,993 395,675 150,000 10,000 Expenditures/Uses (27,160) (106,353) (2,123,386) (1,000,000) (872,764) Ending Fund Balance 1,684,063 1,172,552 llBf SER\/ICE RN:6 Beginning Balance/Carryover 31,199 28,538 24,278 28,477 Revenues/Sources 2,719,488 2,695,609 2,702,222 2,688,035 2,718,279 Expenditures/Uses (2,712,493) (2,710,209) (2,726,500) (2,716,512) (2,718,279) Ending Fund Balance 38,194 13,938 CAATAL PROJB:T RN:6 Beginning Balance/Carryover 4,084,835 4,382,425 4,399,172 4,382,425 Revenues/Sources 122,226 171,199 200,000 Expenditures/Uses (39,751) (82,414) (4,599,172) (4,382,425) Ending Fund Balance 4,167,310 4,471,210 STORI\/IV\ATERUfILlTY RN) Beginning Balance/Carryover 101,112 781,179 1,272,895 10,425 38,907 Revenues/Sources 761,930 1,233,661 889,006 876,381 841,811 Expenditures/Uses (959,192) (455,310) (2,041,452) (674,447) (880,712) Ending Fund Balance (96,150) 1,559,530 120,449 212,359 6 POLICE OFF DJrY SER\/ICBS FlN) Beginning Balance/Carryover Revenues/Sources 419,791 352,430 330,000 330,000 330,000 Expenditures/Uses (398,563) (338,160) (330,000) (330,000) (330,000) Ending Fund Balance 21,228 14,270 2-5 GENERAL FUND 2-6 CITY OF AVENTURA I GENERAL FUND - 001 SUMMARY OF BUJGET 2007/08 OPERATING & CAPITAL OUTLAY I FU\lD DESCRIPTION The General Fund is used to account for resources and expenditures that are available fo r th e general operations of city government functions. REVENLE PROJECTIONS 2004105 2005/06 2006107 2006/07 2007/08 ACTUAL ACTUAL Af'f'R)\/ED HALF YEAR CTY MANAGER CATEGORY BUlGEr ACTUAL PROPOSAL Current Revenues $ 27.140.705 $ 34.214.315 $ 32.366.208 $ 22.019.226 $ 31.501.236 Transfers 838.875 871.888 852.646 476.324 81.000 Carryover 12.649.983 12.649.983 15.934.079 15.934.079 11.190.764 TOTAL'I<EIlERES $ 40.629,563 $ 47.736.1116 $ 49.152,933 $ :J1I.4Z!J,Ei::l!J $ 4Z."l"7:J,()()() EXPENJlTURES 2004105 2005/06 2006107 2006/07 2007/08 ACTUAL ACTUAL Af'f'R)\/ED HALF YEAR CTY MANAGER DEPARTMENT BUlGEr ACTUAL PROPOSAL Operating Expenditures: City Commission $ 119.362 $ 105.361 $ 115.189 $ 62.385 115,404 Office of the City Manager 711.360 761.486 825.566 380.494 845.152 Finance Support Services 1.142.300 1.234.251 824.916 372.961 820.279 Infonmation Technology - - 670.501 303.648 719.712 Legal 326.439 313.521 280.000 200,434 280.000 City Oerk 281.529 253.854 287.986 108.628 259.965 Public Safety 9.331.973 10.872.542 12.002.038 5.660.610 12.372.193 Community Development 2.634.232 2.537.385 1.796,423 1.279.867 1.643,469 Community Services 4,489.326 5.223.758 4.853.864 2.595.835 4.161.763 Non - Departmental 'C~7n. .~.~n n . . cc, ~n "., 111$I1 """""'''''llilllll ., Ililllll ..., 11$I1 ... 11$I1 "'" ~"""Y'...... 7'" "" Capital Outlay Office of the City Manager 859 7.126 4.000 1.283 4.000 Finance Support Services 82.300 51.613 35.620 29.020 24.000 Infonmation Technology 0 0 188.000 1.350 89.000 Legal 0 0 0 0 0 City Oerk 0 0 6.000 4.385 3.000 Public Safety 688.927 661.399 1.368.065 769.004 838.768 Community Development 20.961 11.875 28.000 1.975 9.600 Community Services 1.515.248 2.515.270 5.608,446 260.805 129.500 Non - Departmental 4.212.726 263.058 528.744 272.802 0 CIP Reserve 0 0 .< on. ~c 0 .C, III$~".,...... I Ililll I ""'>1M1 Ililllll Ililllll"~' 11$11 .' 11$11""7"' Transfer to Funds n ..c ~n n n.. <no n . n' iiil!l~",...... 111$11 ''''''.R'm'',' Ililllll Ililllll "'''' Ilillll ,.'" Ilillll ,'" 111$11 """""""1Ii11l11 Ilslll "" 111$11 "', WI "..' 'y'..... 2-7 CITY OF AVENTURA I GEIlERAL FUND - 001 I CATEGORY SUMMARY 2007/08 REVENUE PROJECTIONS 2004/05 2005106 2006/07 2006107 2007/08j OBJECT ACTUAL ACTUAL Al'PRl:N'ED HALF YE"AR CITY MANAGER CODE CATEGORY BJ:GEf ACTUAL PRlFOSAl..I 310000/319999 Locally Levied Taxes 19,876,442 23,463,664 26,188,208 17,729,346 25,301,236 320000/329999 Licenses & Permits 3,340,701 3,281,108 1,856,000 2,090,814 1,960,000 330000/339999 Intergovernmental Rev. 2,248,865 4,917,379 2,590,500 1,032,718 2,303,500 340000/349999 Charges for Services 1,053,837 1,176,119 1,025,000 573,664 1,090,000 350000/359999 Fine s & F 0 rfe i lure s 214,503 261,615 216,500 114,202 226,500 360000/369999 Misc. Revenues 406,357 1,114,430 490,000 478,482 620,000 380000/389999 Transfer from Funds 838,875 871,888 852,646 476,324 81,000 399900/399999 Fund Balance 12,649,983 12,649,983 15,934,079 15,934,079 11,190,764 TOTAL AVAlLAB..EGEHRAL RN) $ 40,629,563 $ 47,736,186 $ 49,152,933 $ 38,429,629 $ 42,773,000 EXPENDlT~S 2004/05 2005106 2006/07 2006107 2007/08j OBJECT ACTUAL ACTUAL Al'PRl:N'ED HALF YE"AR CITY MANAGER CODE CATEGORY BJ:GEf ACTUAL PRlFOSAl..! 1000/2999 Personal Services 11,353,192 12,923,544 14,506,675 6,644,083 15,092,916 3000/3999 Contractual Services 5,201,157 5,513,859 4,351,000 2,710,267 3,309,297 4000/4999 other ChargeslSvcs 3,172,245 3,783,390 3,691,749 2,439,007 3,664,238 5000/5399 Commodities 475,735 518,566 521,451 233,175 631,450 5400/5999 other Operating Expenses 457,986 1,586,699 758,125 160,861 181,035 TOTAL OPERATING EXP9ISBS $ 20,660,315 $ 24,326,058 $ 23,829,000 $ 12,187,393 $ 22,878,936 6000/6999 Capital Outlay $ 6,521,021 $ 3,510,341 $ 23,090,911 $ 1,340,624 $ 17,644,985 8000/8999 Transfer To Funds 2,246,000 2,217,523 2,233,022 1,120,900 2,249,079 TOTAL EXPEKITlJ<E5 $ 29,427,336 $ 30,053,922 $ 49,152,933 $ 14,648,917 $ 42,773,000 2-8 CITY OF AVENTURA GEIlERAL FUND - 001 FUND BALA/lCE ANALYSIS 2007/08 2004105 2005106 2006/07 2006/07 2007/08j ACTUAL ACTUAL APPR:J\/ED HALF YEAR aTYMANAGER BJ:GEf ACTUAL PROFOSAL! Beginning Fund Balance 12,649,983 12,649,983 15,934,079 15,934,079 11,190,764 Revenues/Sources: Locally Levied Taxes Property Taxes 11,852,233 14,089,387 17,272,658 14,962,478 15,765,236 Franchise Fees 2,330,809 3,359,260 3,065,840 199,255 3,409,000 utility Taxes 3,836,900 3,943,249 3,834,000 1,650,434 4,015,000 Unified Comm. Tax 1,856,500 2,071,768 2,015,710 917,179 2,112,000 Total 19,876,442 23,463,664 26,188,208 17,729,346 25,301,236 Licenses & Permits 3,340,701 3,281,108 1,856,000 2,090,814 1,960,000 Intergovernmental Rev. 2,248,865 4,917,379 2,590,500 1,032,718 2,303,500 Charges For Services 1,053,837 1,176,119 1,025,000 573,664 1,090,000 Fines & Forfeitures 214,503 261,615 216,500 114,202 226,500 Miscellaneous 406,357 1,114,430 490,000 478,482 620,000 Interfund Transfers In 838,875 871,888 801,646 450,824 81,000 Total Revenues/Sources 27,979,580 35,086,203 33,167,854 22,470,050 31,582,236 Expenditures/Uses: Operating Expenditures City Commission $ 119,362 $ 105,361 $ 115,189 $ 62,385 $ 115,404 Office of the City Manager 711,360 761,486 825,566 380,494 845,152 Finance Support Services 1,142,300 1,234,251 824,916 372,961 820,279 . . . . . Information Technology 670,501 303,648 719,712 Legal 326,439 313,521 280,000 200,434 280,000 City Oerk 281,529 253,854 287,986 108,628 259,965 Public Safety 9,331,973 10,872,542 12,002,038 5,660,610 12,372,193 Community IRvelopment 2,634,232 2,537,385 1,796,423 1,279,867 1,643,469 Community Services 4,489,326 5,223,758 4,853,864 2,595,835 4,161,763 Non - Departmental 1,623,794 3,023,900 2,172,517 1,222,531 1,661,000 Total Operating Expenditures 20,660,315 24,326,058 23,829,000 12,187,393 22,878,936 Capital Outlay Expenditures 6,521,021 3,510,341 7,766,875 1,340,624 1,097,868 Interfund Transfers Out 2,246,000 2,217,523 2,233,022 1,120,900 2,249,079 Total Expenditures/Uses 29,427,336 30,053,922 33,828,897 14,648,917 26,225,883 Ending Balance: Designated for Capital Improvements 11.202,227 17.682,264 15,273,036 23,755.212 16,547,117 2-9 2-10 ;!> '.~ ~ iY'/l' e...~ o~ ~# REVENUE ESTIMATES I CITY OF AVENTURA GEIlERAL FUND - 001 REVENLE PROJECTIONS 2007/08 I 2004105 2005106 2006/07 2006107 20071081 OBJECT ACTUAL ACTUAL AI'I'RO/ED HALF YE"AR CITY MANAGER> 'COa: CATEGORY B.J:GEf ACTUAL PRlFOSALI . Locallv levied Taxes 3111000 Ad Valorem Taxes-Current 11,813,725 14,023,963 $17,265,658 $ 14,903,052 $ 15,758,236 3112000 Ad Valorem Taxes-lRlinquent 38,508 65,424 7,000 59,426 7,000 3131000 Franchise Fee-8ectric 1,980,272 2,906,200 2,691,840 2,956,000 3134000 Franchise Fee-Gas 9,415 28,973 28,000 18,033 28,000 3137100 Franchise Fee-Sanitation 321,800 398,324 321,000 168,339 400,000 3138000 Franchise Fee-Towing 19,322 25,763 25,000 12,883 25,000 3149000 Ulified Communications Tax 1,856,500 2,071,768 2,015,710 917,179 2,112,000 3141000 Uility T ax-8ectric 3,232,737 3,319,820 3,299,000 1,397,692 3,380,000 3143000 Uilily Tax-WIle r 500,878 588,860 500,000 233,935 600,000 3144000 Uilily T ax-Gas 103,285 34,569 35,000 18,807 35,000 SlBfOTAL 19,876,442 23,4$3,6$iI $ii26.188,208 $ 17.729,346 $ 25,301,23$ Licenses & Permits 3211000 City Occupational Licenses 609,112 639,621 $ 650,000 $ 644,685 $ 650,000 3219500 Suspense 415 0 35 3221000 ElJilding Permits 2,551,864 2,309,000 1,100,000 1,163,076 1,100,000 3221500 Radon/Code Comp Admn. Fee 5,667 3,148 375 3222000 Certificate of Occupancy 159,963 283,031 100,000 180,387 175,000 3291000 B1gineering Permits 13,680 46,308 6,000 102,256 35,000 SlBfOTAL 3,340.701 3,281,108 $ 1;856,000 $ 2.090,814 $ 1,960,000 Interaovernmental fevenues 3312100 ElJlletproof Vests 8,987 17,540 $ $ 2,832 $ 3312450 Federal Grants 13,228 0 3312910 F8VIA 0 1,489,956 36,789 3312550 ;;yrne Grant 18,048 24,876 12,162 3342275 SCBA Grant 0 0 50,000 3342006 Nght ~s on Narcotics Grant 10,000 0 3342007 B1.it Ve hicle Proj Grant 10,000 3343902 Lehman Causeway 952,551 3344901 Maintenance Agreement Payment 8,877 8,677 8,500 4,339 8,500 3351200 State Revenue Sharing 423,052 439,361 324,000 90,172 452,000 2-11 3351500 Alcoholic Beverage License 13,451 14,783 13,000 641 13,000 3351800 Half Cent Sales Tax 1,691,664 1,892,173 1,654,000 803,036 1,800,000 3354930 Fue I Tax Refund 12,986 3,121 3374000 County- Miami Gardens D"ive Ext. 0 0 566,000 33n105 Community Policing 3,611 22,057 819 3377501 MPO Transit study 14,254 3377502 ADA 6,685 3382000 County Occupational Licenses 51,462 32,419 25,000 14,553 30,000 SLBfOfAL 2,248,865 4,917,379 $ 2,590,500 $ 1,032,718 $ 2,303,500 Charaes For Services 3413000 Certificate of lJ:;e Fees 4,795 5,985 $ 5,000 $ 2,240 $ 5,000 3419000 Section Filing Fees 1,950 200 1,000 100 3419500 Lien Seach Fees 60,122 58,903 60,000 26,958 60,000 3421300 Police Services Agreement 478,404 551,176 487,000 221,311 501,000 3425000 Development Review Fees 45,582 0 10,000 27,269 25,000 3471000 ReclCultural Bfe nts 54,211 46,067 50,000 30,540 60,000 34nOOO Parks & Recreation Fees 53,640 48,629 50,000 39,592 82,000 3474000 Founders Day 50,500 38,523 50,000 47,950 45,000 3475000 Summer Recreation 136,553 237,478 150,000 65,635 150,000 34n500 CommunityCenter Fees 168,080 189,158 160,000 112,069 160,000 3499000 other Charges For Service 0 0 2,000 0 2,000 SLBfOfAL $ 1,053,837 $ 1,176,119 $ 1,025,000 $ 573,664 $ 1,090,000 Rnes & Forfeitures 3511000 County Court Rnes 212,653 257,965 $ 215,000 $ 112,902 $ 225,000 3541000 Code Violation Fines 1,850 3,650 1,500 1,300 1,500 SLBfOfAL 214,503 261,615 $ 216,500 $ 114,202 $ 226,500 Misc. Revenues 3611000 Interest Earnings 219,758 788,049 $ 450,000 $ 236,745 $ 550,000 3644200 Sale of Assets 10,277 0 42,090 3644910 LosVAbandoned Property 790 2,359 20 3661000 Developer Contributions/streets 214,278 157,231 3665000 lkIrestricted 120,000 3691000 Cobra Billings 9,684 8,653 6,987 3699000 Misc. Revenues 45,848 101,091 40,000 35,409 70,000 SLBfOfAL 406,357 1,114,430 $ 490,000 $ 478,482 $ 620,000 Non-Revenue 3999000 Carryover 12,649,983 12,649,983 $ 15,934,079 $ 15,934,079 $ 11,190,764 3811041 Transfers From stormwater Fund 204,375 212,353 120,443 110,222 0 3811019 Transfer from Charter School Op 30,000 30,000 30,000 15,000 30,000 3811018 Transfer from 911 Fund 51,000 25,500 51,000 3811012 Transfers From Transportation Ful 604,500 629,535 651,203 325,602 0 SLBfOfAL $ 13,488,858 $ 13,521,871 $ 16,786,725 $ 16,410,403 $ 11,271,764 Total Available General Fund $ 40,629,563 47,736,186 $ 49,152,933 $ 38,429,629 $ 42,773,000 2-12 REVENUE PROJECTION RATIONALE LOCALLY LEVIED TAXES 3111000 Ad Valorem Taxes Current - Ad Valorem or property taxes are authorized by Chapter 166, Florida Statutes. The Florida Constitution limits local governments to a maximum of 10 mills of Ad Valorem taxation. The amount of revenue is based on the tax rate multiplied by the assessed value of the City which is provided by the County Property Appraisal Department. The amount is then budgeted at 95% of it's gross value to allow for prompt payment discounts and other adjustments in accordance with Florida Statutes. The City's assessed value as reported by the Property Appraisal Department is $9,609,881,719. The amount anticipated for ad valorem taxes represents the implementation of the state imposed property tax reform which is the roll back rate of 1.8968 less 9%. Therefore, the ad valorem millage levy for fiscal year 2007/08 is recommended to be 1.7261. This will generate $15,758,236 compared to last year's amount of $17,265,658. The City experienced a 17% increase in the taxable assessed property values including a 3% increase attributed to new construction. This represents the twelfth year without an increase. Since the 1995/96 fiscal year the City adopted budgets included a millage rate of 2.2270. 3112000 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. 3131000 Franchise Fee-Electric - A city may charge electric companies for the use of its rights-of-way per Florida Statutes 166.021 and 337.401. Miami Dade County currently has an agreement with FPL covering the area now incorporated as Aventura, as well as the current unincorporated areas of the County. The County Commission, via an interlocal agreement, has agreed to share these revenues with Aventura. The amount projected is based on an assumed growth rate of 2.0% of the actual amount projected fo r 2006/07. 3134000 Franchise Fee-Gas - A city may charge gas companies for the use of its rights-of -way per Florida Statutes 166.021 and 337.401. It is standard practice to enact a 6% fee on gross revenues. The amount projected is based on historical collections. 3137100 Franchise Fee-Sanitation - The City issues solid waste franchises to the private sector for all areas of the City. In addition a fee of 10% was adopted for the private companies to utilize the City's rights-of-way. The amount projected is based on historical collections and includes a growth factor. 3138000 Franchise Fee-Towinq - The City awarded a franchise agreement for towing services within our corporate limits during the 2002/03 fiscal year. The amount is based on that agreement. 2-13 3141000 Utilitv Tax-Electric - Section 166.231 (1 )(A), Florida Statutes, authorizes a city to collect Public Service or Utility Taxes. Dade County previously established by Ordinance utility taxes for unincorporated areas in the amount of 10% on electricity. The City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The projection is based on historical actual collections for the past three years plus a growth rate of 2.5%. 3143000 Utilitv Tax-Water - Section 166.231 (1) (A), Florida Statutes, authorizes a City to collect Public Service or Utility Taxes. Dade County previously established by Ordinance utility taxes for unincorporated areas in the amount of 10% on water. The City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The projection is based on historical collections for the past three fiscal years plus a growth rate of 2.0%. 3144000 Utilitv Tax-Gas - Section 166.231 (1) (A), Florida Statutes, authorizes a City to collect Public Service or Utility Taxes. Dade County previously established by Ordinance utility taxes for unincorporated areas in the amount of 10% on gas and oil. The City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The projection is based on actual collections for the past two fiscal years plus a growth rate. 3149000 Unified Communications Tax - Effective October 1, 2001, the Unified Communications Tax replaced municipal utility taxes and franchise fees on all telecommunication, cable and other communication services. The projection is based on actual collections for the past fiscal year plus a growth rate. LICENSES AND PERMITS 3211000 Citv Occupational Licenses -Pursuant to Chapter 205, Florida Statutes, the City has adopted an ordinance imposing an occupational license tax for the privilege of engaging in or managing any business, profession or occupation within the City. The amount budgeted is based on actual collections in the 2006/07 fiscal year. 3221000 Buildinq Permits - Permits must be issued to any individual or business who performs construction work within the corporate limits of the City. These permits are issued for construction, such as plumbing, electrical, structural, mechanical, etc. The fees are set by City Ordinance. The projection includes a decrease compared with the 2006/07 levels. 3291000 Enqineerinq Permits - This fee is representative of the costs associated with regulatory review of the installation of utilities, paving, drainage and right-of-way renovation/excavation by the City staff. The amount budgeted is based on actual collections in the 2006/07 fiscal year and expectations for next year. 2-14 INTERGOVERNMENTAL REVENUES 3344901 Maintenance Aqreement Pavment - Funds provided by FOOT to maintain Medians and Rights of Way along Biscayne Boulevard. 3351200 State Revenue Sharinq - Revenues received in this category represent base cigarette tax and 8th cent motor fuel tax which are levied by the State. The portion which comes from cigarette tax of approximately 63% of the total is deposited to the General Fund. The remainder is deposited to the Street Maintenance Fund. The amount budgeted is based on actual collections in the current fiscal year and a 3.5% growth rate. 3351500 Alcoholic Beveraqe Licenses -Various alcoholic beverage license taxes are levied on manufacturers, distributors, vendors, and sales agents of alcoholic beverages in the State. The tax is collected by the State and distributed back to the city. The City's share is approximately 38% of the proceeds of the tax collected within the City. 3351800 Half Cent Sales Tax - This revenue source represents one half of the revenue generated by the additional 1 % sales tax which is distributed to counties and cities based on a population formula. The amount budgeted is based on actual collections for the past two fiscal years and a growth rate. 3382000 Countv Occupational Licenses - All businesses in the City must have an occupational license from the County in addition to the City to operate a business within the corporate limits of the County. A portion of the County's revenues are remitted to the City. CHARGES FOR SERVICES 3421300 Police Services Aqreement - This amount represents the amount to be paid by Aventura Mall and the Tauber School for an increased level of services. The amount represents the cost of the City providing additional officers pursuant to agreement with both entities. 3425000 Development Review Fees -These are fees charged to developers for costs associated with the interdepartmental review of new development proposals such as site plans and plats. An increase is projected over the 2006/07 levels based on the update to the fee schedule. 3471000 Recreation/Cultural Events - This is the amount paid by City residents to participate in various trips and events sponsored by the City. The revenues are offset by an expenditure account in the Community Services Department. 3472000 Parks & Recreation Fees - This includes non-resident fees for entering the park and user fees associated with the various programs at Founders Park. 2-15 3475000 Summer Recreation - This represents fees charged for participants in the City's Summer recreation Program. 3472500 Communitv Center Fees - This represents membership fees and user fees charged for the various programs provided at the Community Recreation Center. 3499000 Other Charqes for Services - Charges for services not otherwise classified. FINES & FORFEITURES 3511000 Countv Court Fines -The City receives a portion of the revenues resulting from traffic enforcement activities within its corporate limits. The projection is based on actual revenues for the period. 3541000 Code Violation Fines - Revenues in this category are generated when the owner of property within the corporate limits of the City violates a City code. Projection is based on historical revenues. MISC. REVENUES 3611000 Interest Earninqs - Investment practices are maintained to allow for 100% of available funds to be invested at all times. Determining factors in forecasting revenue for this line item are the anticipated interest rate and pooled dollars available for investment. 3699000 Miscellaneous Revenues - Any other revenues not otherwise classified. NON - REVENUE 3999000 Carrvover -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. 3811019 Transfer from Charter School Fund - This represents reimbursement to the General Fund to cover administrative expenses. 3811018 Transfer from 911 Fund - This represents reimbursement to the General Fund to cover operating expenses relating to the 911 system. 2-16 2-17 ~ " '" ~ ol~~ e<i9 o~ &%e<"" CITY COMMISSION CITY OF AVENTURA CITY COMMISSION 2007/08 DEPARTMENT DESCRIPTION The City Commission is the community's legislative body which acts as the decision- making entity that establishes policies and ordinances to meet the needs of the community on a proactive basis. The City Commission is committed to providing the best possible professional government and the delivery of quality service levels that reflect community priorities and maintain the quality of life for all residents. 2004105 2005/06 2006/07 2006107 2007/08, OBJB:T ACTUAL ACTUAL AI'I'RO/ED HALF YE"AR aTY MANAGER axE NO. CATEGORY RECAP BJ:GEf ACTUAL PROPOSAL! 1000/2999 Personal Servi ces $ 63,598 61,938 $ 59,593 $ 31,073 $ 59,428 3000/3999 Contractual Services 0 4000/4999 other Charges & Services 30,429 32,433 32,595 16,529 33,726 5000/5399 Commodities 4,806 3,245 3,201 436 3,450 5400/5499 other PERSONNEL ALLOCATION SUMMARY Position No. Position Title 2004105 2005106 2006/07 2007/08 0301 Mayor 1 1 1 1 0401 Commissioner 1 1 1 1 0402 Commissioner 1 1 1 1 0403 Commissioner 1 1 1 1 0404 Commissioner 1 1 1 1 0405 Commissioner 1 1 1 1 0406 Commissioner 1 1 1 1 Total 7 7 7 7 2-18 CITY OF AVENTURA OTY COMMISSION 2007/08 BUDGETARY ACCOlJlIT SUMMARY 001-0101-511 OBJB:T axE NO. 2004105 ACTUAL 2005/06 ACTUAL 2006/07 AI'I'RO/ED BJ:GEf 2006107 HALF YE"AR ACTUAL 2007/08 aTY MANAGER PROPOSAL! CATEGORY RECAP PERSONAL SER\IICES 1210 Commission Salaries 55,000 55,000 $ 55,000 $ 27,500 $ 55,000 2101 RCA 8,137 6,603 4,208 3,341 4,208 2401 VVorker's 461 335 385 232 220 OTI-IRCHARGE5 & SER\lICBS 4030 COIVIMCXlTIBS 5101 5290 Office Supplies Other 305 25 $ 500 $ $ 250 OTI-IROPERATING EXP9ISBS 5410 5420 Subscriptions & Memberships Conferences & Seminars 7,929 3,667 $ 7,800 $ 8,985 $ 7,800 2-19 CITY COMMISSION BUDGET JUSTIFICATIONS 4030 Leqislative Expense - This account represents the $4,656 established per Commissioner to offset expenses incurred in the performance of their official duties. 5410 Subscriptions & Memberships - The following memberships are included for funding: National League of Cities Florida League of Cities Dade County League of Cities 5420 Conferences & Seminars - Funding for this purpose is essential in order to keep informed of changing and new developments in local government. Florida League of Cities National League of Cities Miscellaneous Seminars 2-20 2-21 ~ '~rl' ~ tv- e<l'9' 0& &~ OFFICE OF THE CITY MANAGER CITY OF AVENTURA I OFFICE OF THE CITY MANAGER I 2007/08 I DEPARTMENT DESCRIPTION I Maintain a City government structure that represents the needs of the community and provides quality services in an efficient, businesslike and professional manner. Responsible for the overall management of all functions and activities of the City's operations, preparation of annual budget and 5 year CIP document and ensures the proper implementation of policies and ordinances adopted by the City Commission. Provides recommendations and solutions to community concerns. Utilizes customer service focus process to respond to citizen requests. Coordinates personnel function for City operations. I . 2004105 2005/06 2006107 2006/07 2007/08. I OBJB:T ACTUAL ACTUAL APPR>\IED IW.F YEAR CITY MANAGER 'axE NO. CATEGORY RECAP BUJGEr ACTUAL ~ 1000/2999 Personal Servi ces 553,066 588,359 648,566 285,352 679,652 3000/3999 Contractual Services 50,280 48,745 51,500 25,350 51,000 4000/4999 other Charges & Services 83,682 104,067 103,200 63,954 95,700 5000/5399 Commodities 3,740 3,331 5,500 3,041 5,500 5400/5499 other Operating Expenses 20,592 16,984 16,800 2,797 13,300 Total Operating Expenses $ 711,360 $ 761,486 $ 825,566 $ 380,494 $ 845,152 I PERSONNa ALLOCATION SUVlMARY I Position No. Position Title 2004105 2005'06 2006/07 2007/08 0101 City Manager 1 1 1 1 0201 Secretary to City Manager 1 1 1 1 0701 Assistant to City Manager 1 1 0 0 0701 Assistant to City Manager/Personnel Officer 0 0 1 1 0801 Receptionist/Inform. Clerk 1 1 1 1 0601 Capital Projects Manager 1 1 1 1 Total 5 5 5 5 2-22 Office of the City Manager Organization Chart I C;ty Manage, ] j 1- Capital Projects Assistant to City City Manager's Manager/Person nel Secretary Manager Officer . . I Receptionistl I~ Information Clerk I 2-23 CITY OF AVENTURA I OFFICE OF THE CITY MANAGER I 2007/08 I OBJECTIVES I 1. Provide completed reports and recommendations on a timely basis upon which the City Commission can make policy decisions. 2. Prepare and submit budget to the City Commission by July 15th of each year. 3. Oversee customer service functions by all Departments to ensure timely response or resolution of citizen requests. 4. Coordinate, control and monitor the activities of all City Departments and operations. 5. Interact with community organizations and associations to increase public awareness of City's various programs, facilities and services. 6. Update five year Capital Improvement Program document and submit to the City Commission by May of each year. 7. Effectively administer the budget priorities and goals established by the City Commission. 8. Perform the functions of Director of Emergency Management to provide for an effective emergency response capability for all City operations. 9. Coordinate and oversee the City's Charter School operations. 10. Oversee and coordinate capital projects. 11. Issue newsletters and annual report to the public. 12. Supervise capital budget projects and the implementation of services. 13. Maintain effective personnel system to allow for timely recruitment and hiring of employees. I PERFORMANCE WORKLOAD INDICATORS I I ACTUAL ACTUAL PROJECTED ESTIMATE I 2004105 2005106 2006107 2007/08 Citizen Requests & InqLi res 105 88 100 100 Commission Requests 31 28 28 28 Community Meeti ngs Attended 29 31 31 31 Agenda Back up Items Prepared 130 119 115 115 No. of NeV\Bletters & Reports Issued 5 5 5 5 Annual Budget & CIP Prepared 2 2 2 2 School Budget 1 1 1 1 Quarterly Progress Reports 4 4 4 4 Capital Projects Ov'ersi ght 22 21 20 20 Capital Projects Completed 22 21 20 20 City Manager Bri efi ng Reports 12 12 12 12 Number of New Hi res 8 8 8 2 2-24 OFFICE OF THE OTY MANAGER 2007/08 BUDGETARY ACCOUNT SUVlMARY 001-0501-512 IOBJB:T !axE NO. 2004105 ACTUAL 2005/06 ACTUAL 2006107 APPR>\IED BUJGEr 2006/07 2007/08 IW.F YEAR CITY MANAGER ACTUAL PRlPOSAL CATEGORY RECAP PERSONAL SER\IICES 1201 Employee Salaries $ 402,562 $ 425,646 $ 457,530 $ 199,394 $ 480,116 1401 Ove rtime 0 210 0 73 0 2101 RCA 23,587 24,960 29,487 12,153 31,215 2201 Pension 59,241 66,850 72,028 32,316 75,496 2301 Health, Life & llsability 57,126 58,409 74,513 36,977 85,119 2401 VVorker's CONfRACTUAL SER\IICES 3140 Background-flew Employees 0 100 500 0 0 3180 Medical Exams-New Employees 280 560 1,000 350 1,000 3170 Services OTI-IRCHARGE5 & SERIIICBS 4001 Travel & Per Oem $ 3,109 $ 4,356 $ 5,000 $ 503 $ 4,000 4040 Administrative Expenses 0 239 600 306 600 4041 Car Allowance 7,500 8,400 8,400 4,200 8,400 4101 Communication Services 296 2,705 3,000 801 2,500 4701 Printing & Binding 1,560 1,662 2,200 4,349 2,200 4710 Printing\Newsletter 42,686 35,124 53,000 36,193 53,000 4910 Advertising 23,186 46,296 25,000 14,392 25,000 4815 0 COIVIMCXlTIBS 5101 Office Supplies $ 3,580 $ 2,401 $ 4,000 $ 2,576 $ 4,000 5120 Computer Operating Supplies 0 644 1,000 219 1,000 5290 Other 160 286 500 246 500 2-25 OTI-IROPERATING EXP8115E5 5410 Subscriptions & Memberships $ 7,523 $ $ $ 1,833 $ 6,800 5420 Conferences & Seminars 3,041 964 3,000 5450 Training 1,974 0 2,500 5901 0 2-26 OFFICE OF THE CITY MANAGER BUDGET JUSTIFICATIONS 3170 Lobbvist Services - Costs associated with retaining a professional lobbyist to foster the City's position at the state and county level. 4710 Printinq/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 International Personnel Manager Association Florida Personnel Managers 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, local government and personnel. Florida City & County Manager's Association International City Management Association Florida League of Cities Miscellaneous Management Seminars IPMA or other Personnel Related 2-27 2-28 FINANCE SUPPORT SERVICES CITY OF AVENTURA FINANCE SUPPORT SERVICES 2007/08 DEPARTMENT DESCRIPTION To provide overall financial and support services to the organization which includes accounting, cash management, purchasing, risk management, financial planning and budgetary control. r 2004/05 2005/06 2006/07 2006107 2007/' IOBJB::T ACTUAL ACTUAL AI'I'RO/ED HALF YE"AR CITY MANAGER CATEGORY RECAP B.J:GEf ACTUAL PRlFOSAI...! \,CCXE NJ. 1000/2999 Personal Services 930,110 974,077 708,716 305,625 715,329 3000/3999 Contractual Services 65,634 90,137 63,000 50,226 59,000 4000/4999 other Charges & Services 117,582 136,818 37,500 12,231 31,150 5000/5399 Commodities 20,595 19,651 6,300 2,723 5,800 5400/5499 other PERSONIlEL ALLOCATION SUMMARY I Pos. lib. Position Title 2004105 2005106 2006/07 2007/08 1001 Finance Support Services Or. 1 1 1 1 3001 Executive Assistant/Risk Mgm. Coordinator 1 1 1 1 1201 Accountant 1 2 2 3 1301 Purchasing Agent 1 1 1 1 1401 Network Administrator 1 1 0* 0 1402 Network Administrator 1 1 0* 0 1501 Controll er 1 1 1 1 3601 CUstomer Service Rep. II 2 1 1 1 Payroll/Accts Pay Coord 0 1 1 0 8001 Webmaster/Communications Specialist 1 1 0* 0 7001 Information Systems Manager 1 1 0* 0 Total 11 12 8 8 * Transferred to Information Techology lRpartment 2-29 Finance Support Services Department Organization Chart Risk Management Director of 1 Finance Support Executive Assistant/Risk I Manager Coordinator Services Controller Accounting I Purchasing I L 3ACCO~ Purchasing Agent Customer Service Representative II 2-30 CITY OF AVENTURA I FINANCE SUPPORT SERVICES I 2007/0S I OBJECTIVES I 1. Maintain investment practices at 100% of idle funds. 2. Issuance of Comprehensive Annual Financial Report by March 31 of each year. 3. Obtain GFOA Certificate of Achievement. 4. Prepare and update Purchasing Manual. 5. Maintain automated purchase requisition/purchase order process. 6. Process all approved invoices within ten working days. 7. Maintain effective risk management function. 8. Process bi-weekly payroll and associated reports on a timely and accurate basis. 9. Maintain insurance coverage at appropriate levels. 10. Prepare and/or update written accounting procedures. I PERFORMANCE WORKLOAD INDICATORS I I . ACTUAL ACTUAL PROJB:TED BSTIMATED 2004105 2005106 '}f)06/07 '}f)07lOsl Average Dollar value of investments (in millions) 20.5 24.4 22.2 20.0 Interest Eamings (in thousands) 553 1159 1040 800 Issuance of ,Annual Financial Report prior to 3/31 0 1 1 1 GFOA Certificate of .Achievement Awarded 1 1 1 1 Purchasing Mmual Prepared/Updated 0 1 1 1 % of purchase orders issued within 2 days of approval 99 97 97 98 % of Checks VVritten V\lithin 10 Days of Invoice Date 97 98 97 97 Payrolls processed on timely basis 26 26 26 26 Quarterly payroll reports submitted without error 4 4 4 4 ,Annual Review of Insurance Coverage 1 1 1 1 2-31 FINANCE SUPPORT SERVICES 2007/08 BUDGETARY A=UNT SUVlMARY 001-1001-513 IOBJECT 2004105 2005/06 2006107 2006/07 2007/08; ACTUAL ACTUAL APf'R)\fB:) HALF YEAR CITY MANAGER I CATEGORY RECAP PRJPOSAL! \,COIE: NO. I3UJGET ACTUAL I'ERlONAL SERVICES 1201 Bnployee Salaries $ 672.702 $ 708.337 $ 501.102 $ 222.582 $ 502.541 1401 Overtime 0 244 1.000 0 300 2101 RCA 47.550 50.364 38.334 14.631 38.444 2201 Pension 87.824 101.129 70.154 31.161 70.356 2301 ~alth, Life & Disability 112.500 109.101 88.619 35.257 98.678 2401 VVorker's Compensation 4.125 4.600 3.508 1.169 2.010 2501 Ulemployment 5,409 302 6.000 825 3.000 Sub - Total $ 930.110 $ 974.077 $ 708.716 $ 305.625 $ 715.329 CONTRACTUAL SERVICES 3130 Computer Programmer 23.110 40.141 0 0 0 3190 Prof. Services 6.974 2.796 6.000 6.126 5.000 3197 Risk Management Consultant 0 0 5.000 0 0 3201 Prof. Services - Auditor 35.550 47.200 52.000 44.100 54.000 Sub - Total $ 65.634 $ 90.137 $ 63.000 $ 50.226 $ 59.000 OTI-ER CHARGES & SERVICES 4001 Travel & Per Diem $ 3.962 $ 9.796 $ 11.000 $ 1.188 $ 8.850 4041 Car Allowance 7.800 7.800 6.000 3.400 4.800 4101 Communication Services 3.606 6.483 1.000 46 500 4650 R&M- a=fice Equipment 89.577 88.084 1.000 0 500 4701 Printing & Binding 8.686 8.662 9.000 2.251 6.000 4910 Advertising 3.910 15.993 9.000 5.346 10.000 4990 Other CUrrent Charges 41 0 500 0 500 Sub - Total $ 117.582 $ 136.818 $ 37.500 $ 12.231 $ 31.150 Ca\IIMQ[]TIES 5101 Office Supplies $ 6.228 $ 8.560 $ 5.000 $ 2,487 $ 5.000 5120 Computer Operating Supplies 13.586 10.120 1.000 206 500 5290 Other Operating Supplies 781 971 300 30 300 Sub - Total $ 20.595 $ 19.651 $ 6.300 $ 2.723 $ 5.800 OTI-EROPERATING EXP9ISES 5410 Subscriptions & Memberships $ 4.616 $ 4.335 $ 3.500 $ 1.682 $ 3.500 5420 Conferences & Seminars 1.645 5.974 3,400 434 3.000 5450 Training 2.195 3.095 2.000 40 2.000 5901 Contingency -77 164 500 0 500 Sub - Total $ 8.379 $ 13.568 $ 9,400 $ 2.156 $ 9.000 Total Finance Support Services $ 1.142.300 $ 1.234.251 $ 824.916 $ 3n.961 $ 820.279 2-32 FINANCE SUPPORT SERVICES BUDGET JUSTIFICATIONS 1401 Overtime - Represents the amounts paid employees for hours worked beyond the normal work week during periods of unusually high activity in the Department. Amount is based on current usage levels. 2501 Unemplovment Compensation - Represents reimbursement to the state for unemployment compensation claims for all Departments. 3190 Other Professional Services - Includes the costs hiring an actuary to begin work on actuarial evaluation required by GASB for Other Post Employment Benefits (OPEB) which must be included in CAFR beginning with 2008/09 fiscal year. 3201 Professional Services Auditor - Represents the estimated cost of an audit firm performing the City's year end financial audit. Includes the cost of of the regular City audit per contract including the Single audit due to State and Federal grants plus any additional services required by changes in GASB or auditing standards. 4001 Travel & Per Diem - Costs of employees attending conference and seminars in order to stay current in their field. International GFOA or FICPA Conference (2) Florida GFOA Conf or Institute (3) Seminars for other Personnel Fla Govt or other purchasing Risk Management or related 4101 Communication Services -Includes telephone services for department personnel. 4650 R & M Office Equipment - Includes maintenance and support of equipment other than computers. 4910 Advertisinq - Includes the costs of advertising for all notices of bids and RFPs. 5410 Subscriptions & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. Government Finance Officer Association (2) Florida Government Finance Officer Association(4) Dade/Broward Government Finance Officer Association (4) Florida Institute of CPA's (2) Florida Government Purchasing Association 5420 Conferences & Seminars - Funding for this purpose is essential in order to keep informed of changing and new developments in the field of local government finance/purchasing/accounting as follows: International GFOA or FICPA Conference (2) Florida GFOA (4) Fla Govt or other purchasing related H.T.E. Users group Contintuing education seminars Seminars for other Personne 2-33 2-34 ~ " '" % 1lJ-~ e~ Dt &? INFORMATION TECHNOLOGY CITY OF AVENTURA INFORMATION TECHNOLOGY DEPARTMENT 2007/08 DEPARTMENT DESCRIPTION This department provides a secure computing environment that allows for efficient processing of City-related business. Information Technology uses the City's website, AVTV and radio station to deliver accurate and consistent information to the City's customers. I IOBJB::T ,.CaE NJ. 2004/05 ACTUAL 2005106 ACTUAL 2006/07 ~ED B.J:GEf 2006107 2007/iiBl HALF YE"AR CITY MANAGER ACTUAL PROFOSAL! CATEGORY RECAP 1000/2999 3000/3999 4000/4999 5000/5399 5400/5499 Personal Services Contractual Services other Charges & Services Commodities other 492,389 13,000 128,967 20,800 214,562 83,503 4,107 523,565 13,000 148,062 20,800 PERSOI\lllEL ALLOCATION SUMMARY I Pos. lib. Position Title 2004105 2005106 2fJ06/07 2fJ07/08 1001 Information Technology Director 0 0 1 1 1401 Network Administrator II 0 0 1 1 1402 Network Administrator I 0 0 1 1 8001 Webmasler/Communications Specialist 0 0 1 1 1403 Support Specialist 0 0 1 1 Total 0 0 5 5 2-35 Information Technology Organization Chart Information Technology Director ,... (2)Network . Administrator {l)Webmasterl Communications Specialist (l)Support Specialist 2-36 CITY OF AVENTURA I INFORMATION TECHNOLOGY DEPARTMENT I 2007/08 I OBJECTIVES I 1. Provide a secure computer network for applications, sharing of common files, email, etc. 2. Provide a central computer system that serves the information management needs of all departments. 3. Provide help desk services for all City staff. 4. Develop a 3 - 4 year replacement cycle for computing equipment. 5. Expand egovernment applications and services. 6. Address departmental and customer requests to enhance the information on the City's website. 7. Enhance the City's intra net to provide timely information to the City's staff. 8. Deliver a consistent message to the City's customers by coordinating communications. 9. Improve AVTV and the City's Information Radio Station WPZQ420 1650AM by keeping information accurate and current and by varying programming. 10. Coordinate the creation and distribution of the City's newsletters and annual report. 11. Provide training on computer applications and computer related topics. I PERFORMA/lCE WORKLOAD INDICATORS I ACTUAL ACTUAL PR:lJB:TED ESTIMATED 2004105 2005'06 2006/07 2007/08~ % of time computer network is operational 99 99 99 99 % of time \I\IW\I\I.cityofaventura.com is available 99 99 99 99 Number of workstations supported 175 190 220 225 Number of servers supported 16 20 22 25 Number of help desk support cases 828 2208 2800 3000 Number of newsletters and annual reports coordinated 1 5 5 Number of training sessions held 2 4 4 2-37 INFORMATION TECHNOLOGY DEPARTMENT 2007/08 BUDGETARY ACCOUNT SUVlMARY 001-1201-513 IOBJECT 2004105 2005106 2006107 2006107 2007108; ACTUlU. ACTUAL APPR>VB) IW.F YEAR CITY MANAGER lcoce NO. CATEGORY RECAP BUJGEf ACTUAL PRlP05AL! ., PERSONAL SERVICBS 1201 Bnployee Salaries $ $ $ 348,841 $ 153,160 $ 367,795 2101 RCA 26,686 11,578 28,136 2201 Pension 48,838 21,9n 51,491 2301 t-balth, Life & Disability 65,582 27,036 74,672 2401 V\brker's Compensation 2,442 816 1,471 Sub - T_I $ $ $ 492,389 $ 214,562 $ 523,565 CONTRACTUlU. SERVICBS 3130 Computer Programmer 10,000 10,000 3190 Prof. Services 3,000 3,000 Sub - T_I $ $ $ 13,000 $ $ 13,000 OTI-ER CHAR13E5 & SERVICBS 4001 Travel & Per Dem $ $ $ 6,000 $ 251 $ 6,000 4041 Car Allowance 4,800 2,000 4,800 4101 Communication Services 11,140 3,001 9,220 4650 R&M- Cftice Equipment 105,777 77,909 120,692 4701 Printing & Binding 1,000 342 500 4851 ~b Page Maintenance 6,600 4990 other CUrrent Charges 250 250 Sub - T_I $ $ $ 128,967 $ 83,503 $ 148,062 Ca\IIMOllTIBS 5101 Office Supplies $ $ $ 2,500 $ 516 $ 2,500 5120 Computer Operating Supplies 18,000 3,591 18,000 5290 other ~erating Supplies 300 300 Sub - T_I $ $ $ 20,800 $ 4,107 $ 20,800 OTI-EROPERATING EXP8II5BS 5410 Subscriptions & Memberships $ 3,470 $ 667 $ 2,910 5420 Conferences & Seminars 3,375 310 3,375 5450 Training 8,000 499 8,000 5901 Contingency 500 0 Sub - T_I $ $ $ 15,345 $ 1,476 $ 14,285 Total Information Technology $ $ $ 670,501 $ 303,648 $ 719,712 2-38 INFORMATION TECHNOLOGY BUDGET JUSTIFICATIONS 3130 Computer Proqrammer - Represents costs of modifications to existing computer programs to enhance capabilities. 3190 Other Professional Services - Includes the cost of services to enhance the cable TV channel programming and the radio station. 4001 Travel & Per Diem - Costs of employees attending conference and seminars in order to stay current in their field. Florida Government Information Systems Association NAGW National Association of Government Webmasters Certified Public Technology Manager Certification Association Florida Government Communicators Association Other conferences, training and seminars 4101 Communication Services -Includes telephone and wireless data access for department personnel. 4650 R & M Office Equipment - Includes maintenance and support of the IBM AS 400 and software and equipment purchased from HTE as well as other major hardware maintenance paid directly to IBM or other vendors. Includes of Cisco Networking equipment, security software and application maintenance. 4815 Web Paqe Maintenance - Costs associated with maintaining and updating the City's Web Page including placement of agenda package on Web. 5120 Computer Operatinq Supplies - Includes the cost of minor supplies and software to maintain existing systems and to upgrade to most current versions of software and operating systems. Upgrades for other than Police Operating System Upgrades Minor hardware upgrades Application licenses 5410 Subscriptions & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. Florida Local Government Information Systems Association National Association of Government Webmasters Florida Government Communicators Association Translation tool subscription for the website Technical resource subscriptions Digital subscription to photo library 2-39 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 information technology, communications and personnel as follows: Florida Local Government Information Systems Association Conference National Association of Government Webmaster Conference City-County Communications & Marketing Association Conference Florida Government Communicators Association Conference Computer related courses for certification and seminars 5450 Traininq - Ongoing training for all personnel in the department including classes towards certification. Certification classes Training and seminars (3) at $2,200 1,400 2-40 2-41 LEGAL CITY OF AVENTURA I LEGAL 2007/08 DEPARTMENT DESCRIPTION To provide legal support and advice to the City Commission, City Manager, Department Directors and advisory boards on all legal issues affecting the City. 2004/05 2005106 2006/07 2006/07 2007/0~ ~~ ACTUAL ACTUAL APPR>VED HALF YEAR aTYMANAGER CaE NJ. CATEGORY RECAP B.J:GEf ACTUAL PRCPOSAL~ 1000/2999 Personal Services $ $ $ $ $ 3000/3999 Contractual Services 322,022 313,521 275,000 195,434 275,000 4000/4999 other Charges & Services 5000/5399 Commodities 5400/5499 other I OBJECTIVES 1. Ensure that the various rules, laws and requirements of state, local and federal governments are understood and followed by the City. 2. Review and preparation of contracts, ordinances and resolutions. 3. Represent the City in litigation matters. 4. Provide legal support services to the City Commission, staff and City Boards. I PERFORMANCE WORKLOAD 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. 2-42 CITY OF AVENTURA LEGAL 2007/08 BUDGETARY ACCOUNT SUVlMARY 001-0601-514 OBJB:T COlE NO. CATEGORY RECAP 2004105 ACTUAL 2005/06 ACTUAL 2006107 APPROVED BUX;Ef 2006107 2007/08 HALFYE"AR CITY MANAGER ACTUAL PRlPOSA...! CONTRACTUAL SER\IICES 3120 3301 Prof. Services - Legal Court Costs & Fees $ $ 310,027 $ 275,000 $ 74,387 $ 27 275,000 OTI-EROPERATING EXP9ISBS 5901 BUDGET JUSTIFICATIONS 3120 Professional Services Leqal - Represents the estimated cost of maintaining the contracted City Attorney arrangement with the firm of Weiss Serota Helfman Pastoriza Cole & Boniske, other special counsel and Leibowitz & Associates, PA to perform legal services required by the City Commission and City Manager. 2-43 2-44 ~ " '" -;;; tL,l eq~ 0& &# CITY CLERK'S OFFICE CITY OF AVENTURA CITY CLERK'S OFFICE 2007/08 DEPARTMENT DESCRIPTION To record and maintain an accurate record of the official actions of the City Commission and Advisory Boards. Serve as the local Elections Supervisor. Provide notice of all required meetings, effect legal advertising, and respond to public records requests. Implement and maintain records management program. Administer publication and supplement of City Code Book. Maintain custody of City Seal and all City records. Assist in preparation of agenda items, prepare and distribute agenda packages and recaps. Schedule Code Enforcement Hearings and provide administrative support to Special Master. Provide clerical support to the City Commission. Assist City Manager's Office with special projects. IOBJB:T 2004/05 2005106 2006/07 2006/07 2007/081 ACTUAL ACTUAL APPR>\IED HALF YEAR aTYMANAGER I CATEGORY RECAP PRa'OSAL! .CCXEN:>. BJ:GEf ACTUAL 1000/2999 Personal Services $ 169,060 $ 175,488 $ 186,386 $ 76,338 $ 195,665 3000/3999 Contractual Services 4000/4999 other Charges & Services 106,145 73,345 93,900 29,736 57,400 5000/5399 Commodities 3,629 4,304 4,400 1,675 4,400 5400/5499 other 879 PERSONIlEL ALLOCATION SUMMARY I Pos. No. Position Title 2004105 2005106 2006/07 2007/08 0501 City Clerk 1 1 1 1 3101 Admin. Ass! to City Oerk 0 0 1 1 3101 Clerk Typist/Imaging Tech. 1 1 0 0 Total 2 2 2 2 2-45 City Clerk's Office Organization Chart I. City~ Admin. Asst to City Clerk 2-46 CITY OF AVENTURA I CITY CLERK'S OFFICE I 2007/08 I OBJECTIVES I 1. To maintain accurate minutes of the proceedings of the City Commission, Advisory Boards and other Committees of the City. 2. To publish and post public notices as required by law. 3. To maintain custody of City records and promulgate procedures for the orderly management, maintenance, retention, imaging and destruction of said records. 4. To provide clerical support to City Commissioners, including mail, correspondence, travel and conference registration, preparation of proclamations, certificates and welcome letters to new residents. 5. To administer the publication, maintenance and distribution of the Code Book, supplements and indexing of minutes. 6. To conduct municipal elections in accordance with City, County and State laws. 7. To establish and coordinate the City's records management program in compliance with state law. 8. To effect legal advertising to fulfill statutory requirements of local and state law. 9. To prepare and provide for distribution of agenda packages to Commission, staff, citizens and provide for placement of same on the City's website and prepare and distribute recaps of Commission meetings. 10. To schedule Code Enforcement Hearings and provide clerical support to Special Master. 11. To fulfill information and public records requests within 72 hours. I PERFORMANCE WORKLOAD INDICATORS I I ACTUAL ACTUAL PR:lJB:TED ESTIMATED I 2004105 2005'06 2006/07 2007/08 No. of Sets of Mi nutes Prepared 54 44 45 45 No. of Public Notices Prepared 46 61 50 50 No. of Legal Advertisements Published 28 24 40 40 No. of Ordi nances Drafted 4 7 6 6 No. of Resolutiors Drafted 24 36 25 25 No. of Lien Requests Responded To 1039 1326 850 1000 No. of \/\.elcome Letters Prepared 732 373 500 500 No. of Agenda Packages Prepared/Distrlbuted 39 33 30 30 No. of Agenda Recaps Preparedl/Distrlbuted 15 14 11 11 No. of Code Ertorcement Hearl ngs Schedued 1 0 5 3 2-47 CITY OF AVENTURA CITY CLERK:S OFFICE 2007/08 BUDGETARY ACCOlJlIT SUMMARY 001-0801-519 OBJB:T CaE NJ. 2004105 ACTUAL 2005/06 ACTUAL 2006107 APPR>\IED BUX;Ef 2006/07 2007/08 I IW.F YEAR CITY MANAGER ACTUAL PRlPOSALI CATEGORY RECAP PERSONAL SER\IICBS 1201 Employee Salaries $ 130,504 $ 135,536 $ 141,161 $ 57,134 $ 148,317 1401 Ove rtime 574 478 300 309 300 2101 RCA 8,962 9,735 10,799 3,772 11,346 2201 Pension 15,435 16,732 19,763 8,174 20,764 2301 Health, Life & llsabilily 12,831 12,220 13,375 6,641 14,343 2401 754 787 988 308 593 OTI-IRCHARGBS & SER\lICBS 4001 Travel & Per Diem $ 2,319 $ $ 4,500 $ $ 3,500 4041 Car Allowance 2,500 3,000 2,400 1,500 2,400 4101 Telephone 288 266 500 4701 Printing & Binding 402 120 3,000 672 3,000 4730 Records Retention 0 325 10,000 0 10,000 4740 Ordinance Codification 4,339 4,861 4,000 1,058 3,000 4915 Section Expenses 58,249 26,750 35,000 7,457 0 4911 COIVIMCXlTIBS 5101 Office Supplies 5120 Computer Operating Supplies 5290 Other OTI-IROPERATING EXP915E5 5410 5420 Subscriptions & Memberships $ 1,500 $ $ 1,300 $ $ 1,300 2-48 CITY CLERK BUDGET JUSTIFICATIONS 4001 Travel & Per Diem - Provides for attendance at the International Institute of Municipal Clerks Conferences, Florida Association of City Clerks Conference and Training Institute, Florida League of Cities Conferences. 4730 Records Retention - Costs associated with imaging of records to maintain records management program. 4740 Ordinance Codification - Costs associated with the official codification of City Ordinances. 4911 Leqal Advertisinq - Costs incurred to satisfy legal requirements of State Statutes, County and City Code. 5410 Subscription & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. Florida Association of City Clerks International Institute of Municipal Clerks Miami-Dade County Municipal Clerks Association Newspapers 2-49 2-50 ~ , L" -;;; IJPl ~~ O! &? PUBLIC SAFETY CITY OF AVENTURA I POLICE I 2007/08 I DEPARTMENT DESCRIPTION I To provide a professional, full service, community oriented Police Department. Respond to all calls for service in a timely and professional manner. Ensure that all crimes are thoroughly investigated and those who are arrested are successfully prosecuted. Interact with the community and create partnerships that enhance law enforcement, crime prevention and quality of life issues. I 2004/05 2005106 2006107 2006/07 2007/08j .CEJa::!" ACTUAL ACTUAL APPR>\IED IW.F YEAR aTY MANAGER CATEGORY RECAP PROFOSAL! ~COC:E. N). BUJGEr ACTUAL 1000/2999 Personal Services $ 8,295,650 $ 9,716,274 $ 10,752,188 $ 5,001,672 $ 11,089,193 3000/3999 Contractual Services 35,972 67,155 98,000 35,183 42,000 4000/4999 other Charges & Services 540,667 607,491 668,100 390,589 662,000 5000/5399 Commodities 398,687 439,537 427,250 193,187 534,000 5400/5499 other Operating Expenses 60,997 42,085 56,500 39,979 45,000 Total Operating Expenses $ 9,331,973 $ 10,872,542 $ 12,002,038 $ 5,660,610 $ 12,372,193 I PERSONNEL ALLOCATION SUMMARY I POs. No. Position Title 2004105 2005'06 2006/07 2007/08 0901 Police Chief 1 1 1 1 3002 Executive Assistant 1 1 1 1 2501 Deputy Chief of Police 1 1 0 0 2201-2203 Captains 3 3 3 3 2201-2203 Lieutenants 0 1 3 3 2601 Commander 1 1 1 1 2301-2310 Sergeant 10 10 11 11 2001-2055 Police Officers 56 58 56 56 2901-2902 Crime Scene Tech 2 2 2 2 2801-2807 Police Service Aides 7 9 8 8 2101-2105 Detectives 5 5 5 5 6201 Crime Prev Spedalist 1 1 1 1 6301 Records Supervisor 1 1 1 1 6901-6902 Records aerk 2 2 2 2 6501 Clerk/Data Entry 1 1 1 1 3701 Crime Analyst 1 1 1 1 911 Manager 0 0 1 1 2-51 3501 Cispatch Supervisor 1 1 0 0 2701-2710 Commication Officer 10 10 15 15 3401-3404 Administrative Assl 4 4 4 4 7501 Assl Fleet Manager 0 0 1 1 6401 Victim Advocate 1 1 1 0 7501 Fleet Manager/Quartermaster 1 1 1 1 Total 110 115 120 119 I POLICE DEPARTMENT I 2007/08 Ch;ef of Po';,e 111 Executive Assistant I d I I I I Administrative II. Investigative Uniform Services ,~"" ~;:J] Services Captain Captain Services Commander Lieutenant Lieutenant Captain Lieutenant I . . . I I I I 1 Sergeant 1 Sergeant 1 911 Manager 1 Sergeant 1 Sergeant 10 Camm. Officers 6 Patrol Sergeants 5 Traffic Officers 5 Detectives 5 Camm. Officers 32 Patrol Officers 2 PSA's 2 Crime Scene Technicians 1 Records Supervisor 1 Mall Sergeant 3 Comm. Patrol Officers 2 Admin. Assistant 2 Records Clerks 9 Mall Officers 1 Marine Patrol 1 Data Entry Clerk 2 SCU Officers 2 School Resource Officers 1 Crime Analyst 6 PSA's 1 Crime Prevention Specialist 1 Fleet Mgr/Quartermaster 2 Admin. Assistant 1 Asst. Fleet Manager 2-52 CITY OF AVENTURA I POLICE I 2007/08 I OBJECTIVES I 1. Conduct staff inspections and prepare for reaccreditation. Review Procedural Directives, place documentation of compliance to file and keep current all required reports and inspections. 2. Implement Phase II of the traffic video monitoring project. Improve traffic management through enforcement, engineering and working with FOOT, Miami-Dade County. 3. Implement Phase I of the E911 System. 4. Assist in implementing countywide electronic subpoena system. 5. Staff all positions to maintain service levels and provide visibility. 6. Continue participating in Homeland Security planning, training and intelligence. Create CERT teams and disaster training for high rise buildings 7. Maintain a partnership with the community through Crime Prevention and Community Policing. 8. Work with residents, businesses, organizations and associations to solve problems. 9. Participate in community programs and community involvement activities. 10. Conduct community presentations with an emphasis on safety for children and senior citizens. 11. Conduct customer service surveys of residents, businesses and victims of crimes. 12. Provide two full time School Resource Officers for the Charter School and Tauber School. I PERFORMANCE WORKLOAD INDICATORS I I . ACTUAL ACTUAL ACTUAL PR:lJB:TED 2004105 2005'06 2006/07 2007/08~ Man-hours Assigned to traffic flow Issues 10400 12480 12480 12480 Progress Toward National Reaccreditation 90% 100% 25% 100% Personnel Hired 12 12 7 NA Progress toward E911 Center 50% 80% 100% NA Manhours Assigned to Community Policing 8320 8320 8320 8320 Progress Toward Emergency Management Programs 100% 100% 100% 100% Community Programs 35 30 30 30 Community Presentations 22 50 50 60 Community Im.ol\.ement ActilAties 17 24 24 30 Manhours Assigned to School Resources 4160 4160 4160 4160 Calls for SerlAce 26891 26000 33905 35000 Arrests 2090 2000 2000 2100 Accidents 1965 1800 1800 1900 Traffic Citations 14247 12000 12000 13000 Parking Citations Issued 2328 2000 2000 2000 Part 1 Crimes Reported 1971 1900 1900 1950 OJstomer SerlAce Sm.eys 1000 800 800 900 2-53 CITY OF AVENTURA PU3L1C SAFETY 2007/08 BUDGETARY ACCOUNT SUMMARY 001-2001-521 IOBJB:T !CaEN:>. 2004105 ACTUAL 2005/06 ACTUAL 2006/07 API'RI:N'ED B.J:GET 2006107 HALF YE"AR ACTUAL . 2007/08 , CITY MANAGER PRlPCI5ALI CATEGORY RECAP PERSONAL ~ICE5 1201 6nployee Salaries $ 5,079,005 $ 5,952,076 $ 6,640,756 $ 2,980,667 $ 7,013,353 1390 Court Time 42,091 54,497 50,000 21,189 50,000 1401 OJertime 415,312 604,470 400,000 280,793 400,000 1410 I-bliday Pay 110,979 118,700 149,500 95,667 150,000 1501 Police Inee ntive Pay 57,061 59,545 59,000 30,360 56,993 2101 RCA 430,442 484,239 563,381 246,228 591,731 2201 Pension 803,441 1,041,974 1,114,199 629,915 1,168,897 2301 ....a1th, Life & llsability 957,173 984,553 1,125,425 539,396 1,257,665 2401 V\brker's CONTRACTUAL ~ICE5 3180 3192 Medical Exams $ 4,003 $ 2,205 $ 3,000 $ 4,689 $ 8,000 Prof. Services OTI-ER CHAR3E5 & SER\IICBS 4001 Travel & Per Diem $ 34,393 $ 18,456 $ 25,000 $ 19,901 $ 15,000 4040 Administrative Expenses 9,695 18,801 5,000 11,785 13,000 4042 fecruiting & Hring Expense 2,087 3,403 7,500 2,814 3,000 4043 CALEA.Accreditation 8,382 20,303 15,000 1,559 15,000 4050 Investigative Expense 6,005 7,135 10,000 4,645 10,000 4101 Communication Services 88,852 107,752 99,600 56,655 90,000 4201 Postage 6,799 5,919 6,000 2,210 4,000 4420 Leased Equipment 83,561 92,095 87,000 32,997 78,000 4440 Copy Machine Costs 0 0 8,500 0 4,000 4610 R&M- Vehicles 122,483 123,316 130,000 85,757 140,000 4645 R&M- Equipment 110,575 105,443 181,000 66,028 170,000 4650 R&M- Office Equipment 58,295 99,672 86,000 99,841 115,000 4701 & 2-54 COIVII\IIOllTIBS 5101 Office Supplies $ 25,995 $ 29,467 $ 24,000 $ 14,237 $ 18,000 5115 ~rne Grant Match 23,109 5,149 10,750 0 5120 Computer Operating Supplies 11,890 12,116 13,000 1,695 8,000 5220 Gas & 01 211,443 269,621 200,000 113,295 320,000 5240 lk1iforms 25,928 28,798 40,000 16,465 35,000 5245 lk1iform Allowance 47,363 51,384 50,000 27,089 50,000 5266 Photography 4,346 1,862 7,500 236 3,000 5270 Ammunition 7,424 9,362 12,000 2,948 20,000 5290 OTI-EROPERATIN3 EXP8II5E5 5410 Subscriptions & Memberships $ 4,918 $ 6,010 $ 4,500 $ 4,534 $ 6,000 5420 Conferences & Seminars 6,462 1,594 10,000 275 7,000 5450 Training 45,662 31,092 40,000 35,170 30,000 5901 Continge ncy 2,640 1,240 2,000 2,000 5904 .....rricane 0 0 2-55 PUBLIC SAFETY BUDGET JUSTIFICATIONS 1390 Court Time - This line item is used to fund overtime and standby court time. 1401 Overtime - This request reflects anticipated expenditures based on activity and manpower requirements over and above normal hours in a work week. The expenditures from this account fund anticipated and unanticipated events such as major criminal investigations, natural and manmade disasters, holiday details, homeland security and various dignitary details. 1410 Holidav Pav - This request reflects estimated costs with funding holiday pay for shift employees. 1501 Police Incentive Pav - This is mandated by the State for rewarding sworn personnel who have obtained additional education. 3180 Medical Exams - All police officers are required to have a physical exam prior to employment. 3192 Professional Services - Costs associated with outsourcing the administration of off duty details for the department and document imaging. 4043 CALEA Accreditation - Costs associated with the Department becoming nationally accredited with the Commission Accreditation of Law Enforcement Agencies. 4042 Recruitinq & Hirinq Expenses - Funds have been allocated to assist the Department with recruitment of personnel and pay for psychological screening. 4050 Investiqative Expenses - Costs associated with the Detective Bureau to complete complex criminal investigations. 4101 Communication Services - Costs for pagers, mobile phones, cellular lines for data transmission, automated vehicle locator, computer system communications and other communication devices. 4420 Leased Equipment - Covers costs for leased equipment, vehicles and motorcycles. 4610 R&M Vehicles - Covers costs associated with the repair and maintenance of department vehicles. Costs include preventative maintenance, damage repair and replacement of worn and/or broken parts not covered under warranty. 4645 R&M Equipment - Funds allocated to this account will be used for repair and maintenance of Police Department radios, Reverse R911 system, computers, DDSI, Dictaphone, Looking Glass mapping system and other equipment. 2-56 4650 R&M Office Equipment - This account covers the cost of the HTE/SCA software maintenance and upgrades. It also covers the maintenance on the IBM printer. 4701 Printinq - This account covers the cost of printing of materials for the police department used in official police or city business. Items in this account include business cards, domestic violence pamphlets and letterhead. 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. 5245 Uniform Allowance - Each employee required to wear a uniform receives $300.00 for uniform maintenance and cleaning. This account is paid out 50% in October and 50% in April each fiscal year. 5266 Photoqraphv - Funds from this account are used to purchase film or related supplies and film developing for crime scene or other department related photos. 5270 Ammunition - Funds from this account pay for duty and training ammo for police officer use. 5290 Operatinq Supplies - Funds from this account are used for the purchase of supplies and items needed for the daily operation of the police department. 5410 Subscriptions & Memberships - Costs associated with this line item are subscriptions to professional journals, training materials used to update employees on changing laws and procedures within their activity, and membership in professional and regional law enforcement organizations. International Association of Chiefs Florida Police Chiefs Association Dade Chiefs of Police Association FBI National Academy Associates 5420 Conferences & Seminars - Funding for this purpose is essential to keep informed of changing laws and updates in the field of law enforcement. 5450 Traininq - Costs associated with this account are related to maintain state standards and having a highly trained, professional police force. 2-57 2-58 ~ , ~~ ~ IVl c:~ o~ &%el COMMUNITY DEVELOPMENT CITY OF AVENTURA I COMMUNITY DEVELOPMENT 2007/08 DEPARTMENT DESCRIPTION This Department is composed of two divisions: The Planning and Zoning division is responsible for the City's planning, zoning, development review and economic development functions. The Building Division is responsible for building permitting and inspections, code and ordinance enforcement and the issuance of Local Business Tax Licenses. This Department strives to provide efficient and professional "one-stop" customer service at a centralized location. IOBJB:T 2004105 2005106 2006/07 2006/07 2007108; ACTUAL ACTUAL API'RI:N'ED HALF YE"AR aTY MANAGER I CATEGORY RECAP PROFOSAL~ ~CCXE NJ. B.J:GEr ACTUAL 1000/2999 Personal Services $ 598,663 $ 591,727 $ 649,723 $ 289,531 $ 669,869 3000/3999 Contractual Services 1,938,377 1,846,489 1,020,000 951,451 850,000 4000/4999 other Charges & Services 73,426 79,123 95,800 27,437 92,700 5000/5399 Commodities 13,668 15,099 18,000 7,751 19,000 5400/5499 other PERSONNEL ALLOCATION SUMMARY Pos. No. Position Title 2004105 2005'06 2006107 2007/08 4001 Planning Director 1 1 1 1 4101 Code Compliance Officer II/Zoning Review 1 1 1 1 4102 Code Compliance Officer 1 1 1 1 4301 Senior Planner 1 1 0 0 4302 Assistant Planner 1 0 0 0 3003 Secretary 1 0 0 0 3003 Executive Assistant/Planning Technician 0 1 1 1 4201 Building Director/Official(PIT) 1 1 1 1 3202-3205 Customer Service Rep I 2 3 4 4 3601 Customer Service Rep II 2 1 1 1 Total 11 10 10 10 2-59 Community Development Department Organization Chart Building Division Planning Division Building Director/Official Planning Director j I - Inspections& Executive Permitting Assistall'l r-- Planning Contractual Building Review Technician - and Inspection Services Planning Contractual Planner 1 Custom er Service Rep II f-- - 3 Custom er Service Rep I Code Code Compliance Enforcemen Officer II f----- Code Compliance Officer I Customer Service L-- Rep / Compl/lnspect Local Business Tax Receipts 2-60 CITY OF AVENTURA I COMMUNITY DEVELOPMENT I 2007/08 I OBJECTIVES I 1. Provide customer focus technical assistance to the community. 2. Maintain privatized building inspection and review. 3. Provide efficient issuance and maximize collection of Occupational Licenses. 4. Provide staff support to ensure compliance with City Code by residential and commercial development 5. Provide staff support for land development and variance applications and requests. 6. Implement new circulator system impact fee as recommended by the 2005 Evaluation and Appraisal Report for the City's Comprehensive Plan 7. Update procedural manual for all divisions of the department. 8. Update H.T.E. Land Management Parcel records to ensure efficient operation of all divisions of the department 9. Provide building inspections within 24 hours of the request. 10. Complete non-complex building plan review within 10 days. 11. Continue to provide all building, planning and zoning applications on the City's website for download. 12. Continue the implementation of the inspection services on the City's website. I PERFORMANCE WORKLOAD INClCATORS I I ACTUAL ACTUAL PR:lJB:TED BSTIMATE I 2004105 2005106 2006/07 2007/08 No. of Local Busi ness Tax Recei pts Issued 33035 3306 3000 3500 No. of Code Noli ce of Vi olali ons Issued 152 170 350 350 No. of Speci al Master Hearl ngs 0 0 2 5 No. of Bulding Permits Issued 3258 4588 3500 3200 No. of Bulding Inspections Performed 9112 10128 12000 11000 No. of Land Development Petili ons Processed 17 15 15 12 No. of Variance Requests Processed 35 3 3 3 No. of Site Plans Reviewed 17 11 10 8 % of Inspections Performed 24 Hrs. of Request 99 91 98 95 % of all Plan Revi ew Conducted V\Athi n 10 Days 94 80 95 90 2-61 COMMUNITY DEVELOPMENT 2007/08 BUDGETARY ACCOUNT SUVlMARY 001-4001-524 2004105 2005106 2006107 2006/07 2007/08 I OBJB:T ACTUAL ACTUAL APPR>VED HALF YEAR CTY MANAGER COI:E NO. CATEGORY RECAP B.J:GEr ACTUAL PROPOSALI I'ERlONAL SER\IICBS 1201 Bnployee Salaries $ 412,479 $ 418,736 $ 444,640 $ 199,312 $ 470,049 1401 Overtime 610 1,414 1,500 2,616 1,500 2101 RCA 31,386 31,946 34,015 15,307 35,959 2201 Pension 48,181 49,870 54,678 24,541 58,309 2301 Health, Life & Disability 87,422 70,455 91,937 40,906 92,764 2401 VVorker's Compensation 18,585 19,306 22,953 6,849 11,288 Sub - Total $ 598,663 $ 591,n7 $ 649,n3 $ 289,531 $ 669,869 CONTRACTUAL SER\IICBS 3101 Building Inspections Services $ 1,850,697 $ 1,753,855 $ 950,000 $ 898,212 $ 780,000 3190 Prof. Services 87,680 92,634 70,000 53,239 70,000 Sub - Total $ 1,938,377 $ 1,846,489 $ 1,020,000 $ 951,451 $ 850,000 OTI-ERCHARGES & ~ICES 4001 Travel & Per Diem $ 3,617 $ 2,557 $ 6,000 $ 739 $ 4,000 4041 Car Allowance 3,000 3,000 4,800 2,250 4,800 4101 Communication Services 2,361 2,686 4,500 932 3,200 4420 Lease Equipment 1,259 1,981 1,500 851 1,700 4610 R&M- Vehicles 2,472 2,500 3,000 2,517 3,000 4645 R&M- Equipment 0 1,103 1,000 0 1,000 4701 Printing 16,660 21,492 15,000 3,249 15,000 4730 Records Retention 44,057 43,804 60,000 16,899 60,000 Sub - Total $ 73,426 $ 79,123 $ 95,800 $ Ll ,437 $ 92,700 COIVIMQ[]TIES 5101 Office Supplies $ 6,275 $ 7,304 $ 6,000 $ 3,716 $ 7,500 5120 Computer Operating Supplies 2,014 1,7n 4,500 807 2,500 5220 Gas & Oil 5,185 5,406 3,000 3,222 6,000 5240 lkIiforms 105 110 1,000 0 500 5290 Other Operating Supplies 89 507 3,500 6 2,500 Sub - Total $ 13,668 $ 15,099 $ 18,000 $ 7,751 $ 19,000 OTI-EROPERATING EXP9ISES 5410 Subscriptions & Memberships $ 2,016 $ 1,646 $ 3,500 $ 1,285 $ 3,500 5420 Conferences & Seminars 4,559 2,059 3,400 1,691 3,400 5450 Training 3,489 819 4,000 721 4,000 5901 Contingency 34 423 2,000 0 1,000 Sub - Total $ 10,098 $ 4,947 $ 12,900 $ 3,697 $ 11,900 Total Community ~velopment $ 2,634,232 $ 2,537,385 $ 1,796,423 $ 1,279,867 $ 1,643,469 2-62 COMMUNITY DEVELOPMENT BUDGET JUSTIFICATIONS 3101 Buildinq Inspection Services - Estimated costs associated with private firm to perform building inspection services. 3190 Professional Services - Costs associated with utilizing professional planning consulting services and a temporary file clerk is also included to prepare files for scanning. 4730 Records Retention - Estimated costs for imaging building permit records. 4420 Lease Equipment - This budget item is included to cover costs associated with leasing a copier. 5240 Uniforms - This includes uniform maintenance and work shoes for the Code Compliance Officers. 5410 Subscriptions & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. American Planning Association Florida Planning Association American Institute of Certified Planners 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. 2-63 2-64 ~ " ~ ~ IV' e'4< 0/ &? COMMUNITY SERVICES CITY OF AVENTURA COMMUNITY SERVICES 2007/08 DEPARTMENT DESCRIPTION This department is responsible for the maintenance of roads, public areas and facilities, beautification projects, community recreation and cultural activities, special events programming, implementation of mass transit programs and park development. The department is organized to provide a wide scope of public works operations, transportation services, cultural and recreation programs, and special events on a quality basis. CB:T lCOlEN:>. CATEGORY RECAP 2004/05 ACTUAL 2005106 ACTUAL 2006107 API'RI:N'ED B.J:GEr ... 2006/07 2007/08 , HALF YEAR aTY MANAGER ACTUAL PRa'OSALI 1000/2999 Personal Services $ 743,045 $ 815,681 $ 1,009,114 $ 439,930 $ 1,160,216 3000/3999 Contractual Services 2,691,072 3,016,400 2,717,500 1,401,059 1,964,297 4000/4999 other Charges & Services 1,022,514 1,358,834 1,092,000 732,523 997,500 5000/5399 Commodities 22,047 25,304 26,000 14,296 28,500 5400/5499 other PERSONNEL ALLOCATION SUMMARY I Pos. No. Position Title 2004105 2005'06 2006/07 2007/08 5001 Director of Comrnmity Services 1 1 1 1 3004 Executive Assistant 1 1 1 1 5101 Public Works Operations Manager 1 1 1 1 5201 Parks and Recreation Services Supt. 1 1 1 1 5901 Recreationfo'dtural Activities Programmer 0 1 1 1 5401 Maintenance Worker 1 1 1 1 5301 Engineer Tech/CAD Operator 1 1 1 1 5601 Park Supervisor 1 1 1 1 5701-5710 Park Attendant (PIl) 6 6 9 11 5801 Park Attendant (FIT) 1 1 2 3 7701 Facilities Manager 1 1 1 1 7201 5ecurilyGJardllnfo Officer 1 1 1 1 5901 Parks and Recreation Activites Manager 0 0 0 1 Total Full lime 10 11 12 14 Total Part time 6 6 9 11 2-65 Community Services Department Organization Chart Public Works GIS/Mapping/Permitting Beautification/Landscaping Community Buildings & Facilities Fleet Management Director of Community Services Parks and Recreation Cultural Programs Special Events Founders Park Veterans Park Waterways Park Volunteer Corps Transportation Services Communityl Recreation Center Executive Assistant Public Works Operations Manager Contractual Consulting Engineer Contractual Landscape Architect Parks & Recreation Services Supt. Contractual Shuttle Bus Operator 2-66 CITY OF AVENTURA I COMMUNITY SERVICES I 2007/08 I OBJECTIVES I 1. Provide accurate and quick responses to resident complaints and concerns. 2. Work with Community Services Advisory Board to provide quality programs and services. 3. Implement approved operating and CIP Budget. 4. Continue Tree City USA Status. 5. Conform to NPDES stormwater standards. 6. Expand ridership and improve customer service on City-wide shuttle bus service. 7. Open and operate Waterways Park 8. Expand Community Recreation Center membership base. 9. Offer 9 Special Events per year. 10. Improve Senior attendance by 10%. I PERFORMANCE WORKLOAD INDICATORS I I ACTUAL ACTUAL PR:lJB:TED BSTIMATE I 2004105 2005'06 2006107 2007/08 Resident complaints & concems cleared. 47 60 72 72 .Advisory Board l\Ieetings attended. 12 12 12 12 CIP projects completed. 5 6 4 4 Tree City re-certification. 1 1 1 1 Stormwater basins/systems cleaned for compliance 40 45 45 45 Shuttle bus ridership 118,629 146,506 165,000 170,000 Number of Cultural Programs offered 6 24 28 28 Number of Community Recreation Center membershi~ 1,286 1,900 2,100 2,200 Special event attendance 34,278 31,365 37,000 35,000 Number of senior participants 2,436 4,987 5,200 5,500 2-67 CITY OF AVENTURA COMMUNTY SERVICES 2007/08 BUDGETARY ACCOUNT SUMMARY 001-5001-539 IOBJB:T . 2004/05 2005106 2006/07 2006/07 2007/08 , ACTUAL ACTUAL API'RI:N'ED HALFYE"AR aTYMANAGER ICaEN:>. CATEGORY RECAP B.J:GEr ACTUAL ~ PERSONAL SER\IICBS 1201 Employee Salaries $ 516,356 $ 563,266 $ 680,116 $ 304,810 $ 808,531 1401 Ove rtime 5,458 10,920 6,500 6,494 6,500 2101 RCA 37,828 42,046 52,029 22,079 61,853 2201 Pension 61,569 70,579 84,113 38,698 99,760 2301 ....alth, Life & llsability 90,898 91,881 124,836 51,319 151,354 2401 VVorker's Compensation 30,936 36,989 61,520 16,530 32,218 Sub - Total $ 743,045 $ 815,681 $ 1,009,114 $ 439,930 $ 1,160,216 CONTRACTUAL SER\IICBS 3110 Prof. Services - B1gineering $ 107,905 $ 149,131 $ 65,000 $ 128,617 $ 3112 Prof. Services - CommunityCenter 181,148 165,651 205,000 84,336 225,000 3113 Prof. Services - Camm. Cen.lnstructl 82,543 93,580 70,000 61,093 70,000 3114 Summer fecreation 102,424 0 0 3150 Prof. Services -Landscape Arch. 28,923 33,574 20,000 19,251 20,000 3450 landslTree Maint. Svcs-Streets 1,626,184 1,700,820 1,775,000 692,086 973,797 3451 Beautification/Signage 54,140 104,218 75,000 51,532 50,000 3452 landsclTree Maim Svc-Parks 130,000 130,000 172,500 85,467 302,500 3455 Transportation Services 276,640 477,815 335,000 225,348 323,000 3460 Street Maintenance/D-ainage 101,165 161,611 0 53,329 0 Sub - Total $ 2,691,072 $ 3,016,400 $ 2,717,500 $ 1,401,059 $ 1,964,297 OTI-ERCHARGBS & ~ICBS 4001 Travel & Per Diem $ 2,367 $ 2,501 $ 3,000 $ 434 $ 2,500 4101 Communication Services 10,343 8,268 12,000 1,904 12,000 4301 lIilities-8ectric 1,887 44,229 9,000 29,997 60,000 4311 lIilities-Street Lighting 158,968 192,993 175,000 93,314 185,000 4320 lIilities-V\hter 311,890 346,044 275,000 152,400 275,000 4420 Lease 7,136 7,336 8,000 4,304 7,000 4610 R&M- Vehicles 7,334 7,581 5,000 641 2,500 4620 R&M- 12Jildings 65,704 97,798 65,000 35,122 70,000 4645 R&M- Equipment 345 0 0 0 0 4672 R&M-Parks 43,628 30,150 35,000 18,596 70,000 4691 R&M- Streets 73,763 72,343 90,000 69,294 10,000 2-68 4701 Printing & Binding 24,480 18,069 22,500 23,338 22,500 4850 Special Eve nts 66,764 65,285 72,500 37,792 46,000 4851 Cultural/fecreation Programs 99,721 119,806 105,000 83,528 100,000 4852 Founders D:ty Activities 148,184 172,299 140,000 132,606 60,000 4854 Summer fecreation 0 COIVIMCXlTIBS 5101 Office Supplies $ 4,322 $ 5,052 $ 5,000 $ 3,017 $ 5,000 5120 Computer Operating Supplies 1,931 4,977 5,000 1,555 5,000 5220 Gas & Oil 7,966 6,492 6,000 3,056 6,000 5240 lk1iforms 5,650 6,559 8,000 3,857 8,000 5290 Other OTI-EROPERATING EXP9ISBS 5410 Subscriptions & Memberships $ $ $ 2,250 $ 1,343 $ 2,250 5420 Conferences & Seminars 3,000 971 3,000 5450 Training 2,500 4,644 4,500 5901 2-69 COMMUNITY SERVICES BUDGET JUSTIFICATIONS 3111 Professional Services Communitv Recreation Center - Costs associated with operating the Community Recreation Center on an outsourced basis. 3150 Professional Services Landscape Architect - Provides funding for professional landscape architect consulting services to assist the Department with landscaping projects; inspections; coordination with landscape contractor; and other projects as assigned. 3450 Landscape Services - Provides for costs associated with contracting tree, landscape, irrigation and flower maintenance services for all public right-of-ways, and medians. 3451 Beautification/Siqnaqe - Establishes funding for banners, one banner changeout per year, and replacement signs. Funding request includes replacement flags, signage, banners and associated hardware, and costs associated with the FEC Lease. 3452 Landscape/Tree Maintenance Services - Parks - Provides funding for contracting maintenance services for Founders Park, Waterways and Veterans Park. Services include: grounds maintenance; tree maintenance; athletic field maintenance. 3455 Transportation Services - Funding level includes providing four mini-bus public transit routes six days per week on a contractual basis, including the printing costs for rout schedules. Saturday service has been shorten in the AM by 1 hour and routes were consolidated in the PM. Transit system links the residential areas to community, retail, and medical establishments, as well as Miami-Dade and Broward routes. 4311 Utilities Street Liqhtinq - Provides funding for services associated with street lighting in various areas of the City. 4320 Utilities Water - Provides funding for purchasing water for irrigating the medians, swales and right of ways in the City. 4620 R&M Buildinqs - Provides for funding the necessary building maintenance services to the Community Recreation Center and the two small buildings at Founders Park: air conditioning maintenance contract; pest control; fire alarm system monitoring and maintenance; roof inspections; plumbing and electrical repairs; janitorial services for the CRC; security system monitoring and maintenance; and annual gymnasium floor maintenance. 4672 R&M Parks - Provides funding for repair and maintenance of park amenities and equipment, as well as contractual janitorial services for restrooms and office. 2-70 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: Halloween Harvest and Movie Night, Veterans Day, two (2) classical music concerts, Arbor Day, and July 4th fireworks. 4851 Cultural & Recreation Proqrams - Provide for costs associated with establishing a wide variety of cultural and recreation programming such as trips to local venues: opera, sculpture, art exhibits, performing arts, and classical music. This line item also funds recreation programs, youth athletics, and other programs. All costs are offset by registration fees. 4852 Founders Dav Activities - Provides for funding direct mail, activities, games and entertainment for Founders Day activities from 12 noon - 5 PM. 5410 Subscriptions & Memberships - Provides for funding memberships in the American Public Works Association and the Florida and National Recreation and Parks Association for staff. 5420 Conferences & Seminars - Provides for funding for attending the following conferences: American Public Works Association, Florida Recreation and Parks Association, National Recreation and Parks Association, Nation Youth Sports Coaches Association, customer service training, and local seminars. 2-71 2-72 NON DEPARTMENTAL CITY OF AVENTURA NON-[EPARTMENTAL - TRANSFERS 2007/08 BUDGETARY ACCOUNT SUMMARY 001-9001-581 I IOBJB:T . 2004105 2005/06 2006107 2006107 2007/08 I ACTUAL ACTUAL API'RI:N'ED HALFYE"AR CITY MANAGER I CATEGORY RECAP B.J:GET ACTUAL PRlFOSAll .CaE NJ. TRANSFERS 9123 Transfer to 1999 [Rbt Service Fund 1,358,000 1,329,523 1,346,410 678,750 1,363,150 9124 Transfer to 2000 [Rbt Service Fund 487,000 487,000 483,239 241,150 484,068 9125 Transfer to 2002 [Rbt Service Fund 401,000 401,000 398,848 201,000 401,861 9129 Transfer to 2002 [l) Ch Sch Cons 4,525 Sub - Total $ 2,246,000 $ 2,217,523 $ 2,233,022 $ 1,120,900 $ 2,249,079 Totalllbn-o,partmental-Transfers $ 2,246,000 $ 2,217,523 $ 2,233,022 $ 1,120,900 $ 2,249,079 NON-DEPARTMENTAL TRANSFERS BUDGET JUSTIFICATIONS 9123 Transfer to Debt Service Fund - Represents debt service amounts required to fund the Florida Municipal Loan Council Loan for the Government Center. 9124 Transfer to 2000 Loan Debt Service Fund - Transfer to 2000 Loan Debt Service Fund for required interest and principal on that Loan. 9125 Transfer to 2002 Loan Debt Service Fund - Transfer to 2002 Loan Debt Service Fund for required interest and principal on that Loan. 2-73 I CITY OF AVENTURA NON-DEPARTMENTAL 2007/08 BUDGETARY ACCOUNT SUMMARY 001-9001-590 IOBJB:T I CaE NJ. 2004105 ACTUAL 2005/06 ACTUAL 2006107 API'RI:N'ED B.J:GEr 2006/07 2007108j HALF YE"AR CITY MANAGER ACTUAL PRlPOSAL~ CATEGORY RECAP CONTRACTUAL sER\IICBS 3410 Prof. Services - Janitorial $ 52,800 $ 67,054 $ 55,000 $ 33,727 $ 55,000 3156 Performing Arts Center Study 19,358 13,000 17,837 3155 Lease Eboks OTI-ER CHARGBS & sER\IICBS 4101 Communication Services $ 81,129 $ 98,453 $ 106,000 $ 51,423 $ 106,000 4201 Postage 25,585 22,510 26,000 10,864 26,000 4301 lIilities 239,112 276,912 240,000 125,008 240,000 4320 Wrter 22,785 31,668 4440 Copy Machine Costs 14,294 13,045 20,000 5,551 20,000 4501 Insurance 714,403 839,532 944,000 839,550 1,050,000 4620 R&M- Government Center 100,262 109,159 101,687 50,109 102,000 4650 R&M- Office 230 COIVII\IIOllTIBS 5290 Other OTI-EROPERATING EXP8115E5 5904 5901 .....rricane/Storm Exp 295,248 1,463,663 559,830 51,250 2-74 NON DEPARTMENTAL BUDGET JUSTIFICATIONS 3410 Janitorial Services - Costs for Government Center. 4101 Communication Services - Costs associated with telephone service, internet access, web pages, and other communication type services for Government Center. Includes Intertel maintenance of $14,000 and Wireless data service of $1,440. 4301 Utilities - Costs associated with electricity, water, sewer and refuse service for the Government Center. 4501 Insurance - Liability and property insurance coverage for all City owned or leased facilities and equipment and all employees and officers. 4620 R & M Government Center - Costs of maintaining service contracts for mechanical systems within the Government Center. 4650 R & M Office Equipment - Costs of maintaining service contracts on all office equipment located at the Government Center. 2-75 2-76 ~ , L" -;;; IJPl ~~ O! &? CAPITAL OUTLAY CITY OF AVENTURA CAPITAL BUDGET 2007/08 PROJECT APPROPRIATION OO1-80XX 2004105 2005106 2006107 2006107 2007/08j OBJB:T ACTUAL ACTUAL API'RI:N'ED HALFYE"AR CITY MANAGER axE NO. CATEGORY RECAP B.J:GET ACTUAL PRlPCI5ALI Otv Manaaer's Cffice -05- 512 6401 Computer Equipment $ 859 $ 7,126 4,000 1,283 4,000 Sub-Total $ 859 $ 7,126 $ 4,000 $ 1,283 $ 4,000 Finance Support Serv. -10-513 6401 Computer Equipment $ 81,747 $ 48,455 $ 35,620 $ 29,020 $ 4,000 6410 Equipment 553 3,158 20,000 Sub-Total $ 82,300 $ 51,613 $ 35,620 $ 29,020 $ 24,000 Information Technoloav. -10-513 6401 Computer Equipment $ $ $ 188,000 $ 1,350 $ 89,000 6410 Equipment Sub-Total $ $ $ 188,000 $ 1,350 $ 89,000 Otv aerk - 08-519 6401 Computer Equipment $ $ $ 6,000 $ 4,385 $ 3,000 Sub-Total $ $ $ 6,000 $ 4,385 $ 3,000 PIlblic Saletv -2ll- 521 6401 Computer Equipment $ 194,184 $ 27,474 $ 331,471 $ 158,656 $ 159,500 6404 D:tde Chiefs ~rne Grant 50,407 67,190 6405 E911 Equipment 12,020 83,190 230,136 $ 215,322 45,000 6407 Radio Purchase & Replace. 90,473 162,648 385,265 131,529 266,000 6450 Vehicles 341,843 320,897 421,193 263,497 368,268 Sub-Total $ 688,927 $ 661,399 $ 1,368,065 $ 769,004 $ 838,768 Communitv lRvelopment - 40-524 6401 Computer Equipment $ 3,834 $ 7,474 $ 8,000 $ 1,975 $ 8,000 6410 Equipment 1,680 4,401 1,600 6450 Vehicles 15,447 20,000 Sub-Total $ 20,961 $ 11,875 $ 28,000 $ 1,975 $ 9,600 2-77 CommunitvServices - 50-539/541/572 6401 Computer Equipment $ 23,975 $ 32,128 $ 10,750 $ 1,844 $ 41,000 6410 Equipment 9,782 2,033 3,000 63,000 6450 Vehicles 438 6301 Beautification Projects 400,887 297,380 817,000 5,087 20,000 6302 Wllkways/sidewalks 70,013 6304 Bus Shelters/Benches/flews s1 6307 Lighting Improvements 810,357 40,470 6341 Transportation System Improv 500,514 2,425,991 52,246 6352 .....rricane Landscape Restore 1,306,168 110,000 99,031 6316 CountryClub o-ive Improve me 126,096 6305 Road Resurfacing 35,000 6231 tE31 Avenue Park lRvelopmer 10,310 27,705 6205 CommunityCenter 13,852 23,502 27,000 11,553 5,500 6322 V\hterways Park Improvemenb 319 2,251 1,500,000 265 6310 Aventura Founders Park 24,686 261,424 582,000 90,779 6313 CountryClub o-ive Tennis Cou 19,675 70,000 6316 - Govt Center Charter School 6307 Charter School Addition 6208 6999 Non-o, partme ntal -9ll- 590 Building\Equipment Reserve 131,266 217,015 300,000 30,847 2-78 CAPITAL PROJECT DESCRIPTIONS OFFICE OF THE CITY MANAGER 6401 Computer Equipment - This project consists of upgrading and replacing computer equipment. RNANCESUPPORTSERWCES 6401 Computer Equipment - This project consists of upgrading computer equipment in the Finance Support Services Department in the amount of $4,000. INFORMA nON TECHNOLOGY 6401 Computer Equipment - This project consists of expanding and upgrading the City's general information systems, which is used by all City Departments. 6410 Equipment - This project consists of purchasing a master file system. CITY CLERK 6401 Computer Equipment - This project consists of upgrading and replacing computer equipment. PUBLIC SAFETY 6401 Computer Equipment - This project consists of purchasing computer equipment and software that utilizes the latest technology for the Police Department. The primary system consisting of CAD dispatch, records management and mobile laptop computer capabilities will requires expansion during the year to accommodate growth and required upgrades. Upgrades Replace 10 Mobile Laptops 2 Plasma Screens for EOC License Plate Reader System IA Pro System 36,000 36,000 6,000 30,000 10,000 Vehicle Modems 15 Desktop Computers Replace Aircards Key Track System Replace Server 6,000 20,000 3,000 7,500 5,000 6407 Radio Equipment - This project consists of purchasing 10 handheld and 10 mobile radios, conversion to digital and upgrades to the 800 MHz system and E911 system to accommodate the communication needs of the Police Department. 6450 Vehicles - This project consists of purchasing police vehicles to accommodate the vehicle replacement program in the Police Department. Replace 12 Patrol Vehicles, Dive Van and Tandem Trailer. COMMUNITY DEVELOPMENT 6401 Computer Equipment - This project consists of upgrading and replacing computer equipment. 6410 Equipment - This project consists of purchasing divider panels and a vertical plan file. 2-79 COMMUNITY SERVICES 6401 Computer Equipment - This project consists of upgrading and replacing computer equipment. 6410 Equipment - This project consists of purchasing 2 utility vehicles and a service cart. 6301 Beautification Proiects - This program consists of funding projects included in the Citywide Beautification/Landscape Master Plan as follows: NE 20ih St (NE 34 Ave eastward to end) 6205 Communitv Center Improvements - This project consists of providing equipment, computers and improvements at the Community Recreation Center. 12 Tables and Storage Carts $4,500 6 Card Tables 1,000 2-80 2-81 POLICE EDUCA TION FUND CITY OF AVENTURA I POLICE EDUCATION FUll[) 110 I CATEGORY SUMMARY 2007/08 I FlJIlD DESCRIPTION I 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 furtherthe education of the City's Police Officers. REVEIIlJE PROJECTIONS I 2004/05 2005106 2006107 2006/07 2007108j IOBJECT ACTUAL ACTUAL API'RI:N'ED HALF YE"AR CITY MANAGER .coa: CATEGORY B.J:GET ACTUAL PRlFOSAl~ 310000/319991 Locally Levied Taxes 0 0 0 0 0 3200001329991 Licenses & Permits 0 0 0 0 0 330000/339991 Intergovernmental Rev. 0 0 0 0 0 3400001349991 Charges for Services 0 0 0 0 0 350000/359991 Fine s & F orfe iture s 4,792 5,477 4,300 4,300 4,300 360000/369991 Misc. Revenues 207 235 0 0 0 380000/389991 T ra nsfe r fro m Funds 0 0 0 0 0 399900/399991 Fund Ba la nce 8,135 8,000 5,437 8,000 0 TOTAL AVAILABLE $ 13,134 $ 13,712 $ 9,737 $ 12,300 $ 4,300 EXPEIIIJITURES I 2004/05 2005106 2006107 2006/07 2007108j 'OBJB:T ACTUAL ACTUAL API'RI:N'ED HALF YE"AR CITY MANAGER I CATEGORY RECAP B.J:GET ACTUAL PRlFOSAl! \,CCXE NJ. 1000/2999 Personal Services 0 0 0 0 0 3000/3999 Contractual Services 0 0 0 0 0 4000/4999 other ChargeslSvcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 540015999 other Operating Expenses 3,924 10,450 9,737 12,300 4,300 TOTAL OPERATIN3 EXP9ISBS $ 3,924 $ 10,450 $ 9,737 $ 12,300 $ 4,300 6000/6999 Capital Outlay 0 0 0 0 0 TOTAL EXPEKITLRBS $ 3,924 $ 10,450 $ 9,737 $ 12,300 $ 4,300 2-82 CITY OF AVENTURA POLICE EIJLCATION FUND 110 2007/08 I REVENUE PROJECTIONS I . 2004105 2005/06 2006107 2006/07 2007/08 I IOBJECT ACTUAL ACTUAL API'RI:N'ED HALF YE"AR aTY MANAGER .CODE CATEGORY B.J:GEr ACTUAL PROPOSALI 3511000 Fines $ 4,792 $ 5,477 $ 4,300 $ 2,790 $ 4,300 3611000 Interest Earnings 207 235 17 3999000 Carryover 8,135 8,000 5,437 5,437 0 IOBJB:T ICaEN:>. CATEGORY RECAP EXPENDITURES 2001-521 . 2004105 2005/06 2006107 2006/07 2007/08 I ACTUAL ACTUAL API'RI:N'ED HALF YE"AR aTY MANAGER B.J:GEr ACTUAL ~ $ 3,924 $ 10,450 $ 9,737 $ 9,656 $ 4,300 Public Salety 5450 Training TOTAL EXI'BIDTLRBS 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. 2-83 2-84 ~ , L" -;;; IJPl ~~ O! &? TRANSPORTA TION AND STREET MAINTENANCE FUND CITY OF AVENTURA TRANSPORTATION A/I[) STREET MAINTENANCE FUll[) 120 CATEGORY SUMMARY 2007/08 FUll[) DESCRIPTION I This fund was established to account for restricted revenues and expenditures which by State Statute and County Transit System Surtax Ordinance are designated for transportation enhancements, street maintenance and construction costs. Expenditures will either be accounted for in the General Fund by designating specific expenditure accounts in the Community Services Department and the Capital Improvement Program or in th is fu nd by designating specific operating line items or Capital projects. REVENUE PROJECTIONS I 2004/05 2005/06 2006107 2006/07 20071081 IOBJECT ACTUAL ACTUAL API'RI:N'ED HALF YEAR CITY MANAGER. .CODE CATEGORY B.J:GEr ACTUAL PROPOSALI 310000/319991 Locally Levied Taxes 0 0 0 0 0 320000/329991 Licenses & Permits 0 0 0 0 0 330000/339991lntergovemmental Rev. 1,430,364 1,563,774 1,517,543 1,385,915 1,610,000 34OO00/349991 Charges for Services 0 0 0 0 0 350000/359991 Fine s & F orfe iture s 0 0 0 0 0 360000/369991 Misc. Revenues 8,538 6,335 7,500 5,026 1,910,000 380000/389991 Transfer from Funds 0 0 0 0 0 399900/399991 Fund Balance 302,844 492,181 457,469 60,000 170,000 EXPENClTURES I 2004/05 2005/06 2006107 2006/07 20071081 'OBJB:T ACTUAL ACTUAL API'RI:N'ED HALF YEAR CITY MANAGER. I CATEGORY RECAP B.J:GEr ACTUAL PROPOSALI \,CCXE NJ. 1000/2999 Personal Services 0 0 0 0 0 3000/3999 Contractual Services 198,486 143,071 365,933 57,724 1,043,000 4000/4999 other ChargeslSvcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 540015999 other 0 0 0 0 0 6000/6999 Capital Outlay 492,881 827,906 965,376 572,120 2,647,000 9000/9999 Transfers 0 2-85 CITY OF AVENTURA TRANSPORTATION AND STREET MAINTENANCE FUND 120 2007/08 REVENUE PROJECTIONS !OBJECT . 2004105 2005106 2006107 2006107 2007108 I ACTUAL ACTUAL API'RI:N'ED HALF YE"AR CTY MANAGER ,CODE CATEGORY B.J:GEr ACTUAL PRlPOSAlI Interaovernmental Revenues 3351200 state Revenue Sharing $ 175,586 $ 170,781 $ 151,043 $ 58,554 $ 175,000 3353001 Local ~tion Cap. Impr. Gas Tel 114,341 125,823 144,000 87,844 130,000 3353010 Local ~tion Gas Tax 336,312 339,749 347,000 140,263 350,000 3383801 Surtax Misc. Revenues 3661000 3644200 3611000 Developer Contributions/streets Sale of Assets Interest $ 750,000 1,150,000 3999000 Non -Revenue Carryover EXPENDITURES 5001/541 !OBJECT . 2004105 2005106 2006107 2006107 2007108 I ACTUAL ACTUAL API'RI:N'ED HALF YE"AR CTY MANAGER .CODE CATEGORY B.J:GEr ACTUAL PRlPOSAlI OPERATING CommunitvServices 3455 Enhanced Transit Services $ 198,486 $ 143,071 $ 365,933 $ 57,724 $ 366,000 3450 LandscapelTree MainVstreets 0 0 0 0 677,000 CAPITAL aJTLAY CommunitvServices - 50-541 6307 street Lighting Improvements 355,304 315,323 331,607 6305 Road Resurfacing 47,251 396,780 482,719 460,475 260,000 6341 Transportation System Imprm 90,326 115,803 151,050 443,483 2,387,000 I'Ik>n-Departmental- 590 6999 Capital Reserve TRANSFERS - 9ll-901 9101 Transfe r to Ge ne ral Fund $ 604,500 $ 629,535 651,203 325,602 2-86 REVENUE PROJECTION RATIONALE 3351200 State Revenue Sharinq - Revenue received in this category represents a portion of the total State Revenue Sharing Funds. Their source is the motor fuel tax and is restricted to road construction and maintenance. Based on information from the State, it is anticipated that $175,000 will be received in the upcoming fiscal year. 3353001/3010 Local Option Gas Tax - The County has adopted two phases of the local option gas tax. The first phase is six cents per gallon on fuel and is collected by the State's Department of Revenue and remitted monthly based on a formula which provides a weight of 75% to population and 25% to center line mileage in each city. These funds must be used for transportation related expenditures. The second phase must be used for transportation expenditures needed to meet the requirements of the capital improvements elements of an adopted comprehensive plan. 3383801 Countv Transit Svstem Surtax - County voters approved a 1/2 percent sales tax increase for transportation needs that went into effect January 2003. As provided by County Ordinance the cities receive 20% of the proceeds based upon population. Based on information provided by the County it is anticipated that $955,000 will be received for the fiscal year. EXPENDITURE JUSTIFICATIONS 3455 Enhanced Transit Services - Funds will be used to fund required 20% of County Transit System Surtax for enhanced public bus transportation system beyond levels set in the 2001/02 budget and to fund the expanded transit service routes. 3450 Landscape Services - Provides for costs associated with contracting tree, landscape, irrigation and flower maintenance services for all public right-of-ways, and medians. 6305 Road Resurfacinq -This project consists of resurfacing NE 29 Place and Yacht Club Way as part of the City's ongoing maintenance program. 6341 Transportation Svstem Improvements - This project consists of implementing the recommendations from the Traffic Advisory Board and Traffic Video Monitoring Program which provides for the installation of cameras at key intersections to allow for the Police Department to monitor and respond to traffic conditions as follows: NE 209th Street/Biscayne Boulevard - Construct one additional westbound approach lane. The lane assignment on the approach should include a shared left-turn/through lane and an exclusive right-turn lane. NE 203rd Street/Biscayne Boulevard - Provide dual right-turn configuration by adding a second right-turn lane in the eastbound direction at Biscayne Boulevard. NE 192nd Street/Biscayne Boulevard - Construct a raised curb barrier along the entire length of the first parking space located on the southeast corner of the intersection. 2-87 NE 19151 Street/Biscayne Boulevard - Re-stripe the westbound approach to provide triple westbound left turns and one exclusive right-turn lane. This will require additional right-of-way on the north side of the street. Remove the first center median and modify the signal timing to improve turning movements. NE 18ih Street/Biscayne Boulevard - Eliminate parallel parking on the north side of NE 18ih Street. Add a triangular channelization in the alley between NE 18ih Street and Miami Gardens Drive to eliminate the northbound left turn movement. Re-stripe south side parking spaces. This intersection will be re-evaluated once Miami Gardens Drive is complete. NE 180lh and NE 182nd Street/Biscayne Boulevard - signage Improvements. Total cost 127,000 Traffic Video Monitoring Program (NE 2131h Street, NE 203rd Street and Biscayne Boulevard and NE Waterways Park. 360,000 Country Club Drive 1,900,000 9101 Transfer To General Fund - After the budget is reviewed, specific expenditure accounts in the Community Services Department and the Capital Improvement Program will be designated as funded from this fund. Although we will account for these expenditures within the General Fund, transfers will be made once per month from the Street Construction and Maintenance Fund to the General Fund to reimburse the General Fund for actual expenditures made from these designated expenditure accounts. 2-88 ~ '~r1' ~ cJJ.P eq~ 0& &~ POLICE CAPITAL OUTLAY IMPACT FEE FUND 2-89 CITY OF AVENTURA POLICE CAPITAL OUTLAY IMPACT FEE FUND 140 CATEGORY SUMMARY 2007/08 I FUND [ESCRlPTION I This fund was created to account for impact fees derived from new developments and restricted by Ordinance for Police capital improvements. This fund provides a funding source to assist the City in providing police services required by the growth in the City. REVENUE PROJECTIONS 2004105 2005/06 2006107 2006/07 2007/08. OBJECT ACTUAL ACTUAL API'RI:N'ED HALF YE"AR aTY MANAGER CODE CATEGORY B.J:GET ACTUAL PROP05AL! 310000/319991 Locally Levied Taxes $ $ $ $ $ 320000/329991 Licenses & Permits 0 0 0 0 0 330000/339991 Intergovernmental Rev. 0 0 0 0 0 340000/349991 Charges for Servi ces 0 0 0 0 0 350000/359991 Fi nes & Forfeitures 0 0 0 0 0 360000/369991 Misc:. Revenues 168,441 93,906 65,000 35,980 65,000 380000/389991 Transfer from Funds 0 0 0 0 0 399900/399991 Fund Bala nce 120,961 209,190 161,754 161,754 75,300 EXPENClTURES 2004105 2005/06 2006107 2006/07 2007/08 I OBJB:T ACTUAL ACTUAL API'RI:N'ED HALF YE"AR aTY MANAGER CaE NJ. CATEGORY RECAP B.J:GET ACTUAL PROP05AL1 1000/2999 Personal Services $ $ $ $ $ 300013999 Contractual Services 0 0 0 0 0 4000/4999 other ChargeslSvcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 5400/5999 other 0 0 0 0 0 6000/6999 9000/9999 Capital Outlay Transfers $ 80,722 o $1,410,831 o $ 226,754 o $ 121,120 o $ 140,300 o 2-90 I CITY OF AVENTURA POLICE CAPITAL OUTLAY IMPACT FEE FUIII) 140 2007/08 REVENUE PROJECTIONS I 2004105 2005106 2006107 2006107 2007/081 OBJECT ACTUAL ACTUAL API'RI:N'ED HALF YE"AR CITY MANAGER I PROFOSAL~ .CODE CATEGORY B.J:GET ACTUAL Misc. fevenues 361100 Interest Earnings $ 3,800 $ 8,936 $ $ 1,655 $ 3632200 Police Fees Non -Revenue 3999000 EXPEIIIJITURES 2001-521 I OBJB:T 'CaEN:>. 2004105 ACTUAL 2005106 ACTUAL 2006107 APPR:J\/ED B.J:GET 2006107 HALF YE"AR ACTUAL 2007/08j CITY MANAGER PROFOSALI CATEGORY RECAP PIlblic Salety 6410 Equipment 6999 M:m-Dmartmental- 590 Reserve 2-91 REVENUE PROJECTION RATIONALE 3632000 Police Impact Fees - Represents fees collected from new development to pay for additional police costs and capital equipment caused by the impact of the development on services and the community. CAPITAL PROJECT DESCRIPTION 6410 Equipment - This project consists of purchasing the following equipment for the Police Department: 12 Sirens & Cages Replace 10 SWAT vests Replace 10 vests Equip Crime Prevention Van 10 Tasers 2 K9 Dive Gear Digital Projectors Crime Scene Video Camera 2-92 2-93 PARK DEVELOPMENT FUND CITY OF AVENTURA I PARK DEVELOPMENT FUll[) 170 I CATEGORY SUMMARY 2007/08 I FlJIlD a:SCRlPTION J This fund is used to account for revenues and expenditures specifically earmarked for capital improvements to the City's park system. The fund will account for impact fees derived from new developments and restricted by Ordinance for Park capital improvement projects. REVENUE PROJECTIONS !OBJECT 2004105 2005106 2006/07 2006107 20071081 ACTUAL ACTUAL API'RI:N'ED HALFYE"AR aTYMANAGER .COa: CATEGORY B.J:GET ACTUAL PROP05AL1 310000/319991 Locally Levied Taxes $ - $ - $ - $ - $ - 3200001329991 Licenses & Permits 0 0 0 0 0 330000/33999!Intergovemmental Rev. 0 0 0 0 0 3400001349991 Charges for Services 0 0 0 0 0 350000/359991 Fi nes & Forfeitures 0 0 0 0 0 360000/369991 Misc:. Revenues 827,993 395,675 150,000 0 10,000 380000/389991 Transfer from Funds 0 0 0 0 0 399900/399991 Fund Balance 883,230 1,080,778 1,973,386 1,973,386 862,764 TOTAL AVAILABLE $ 1,711,223 $ 1,476,453 $ 2,123,386 $ 1,973,386 $ 872,764 EXPEIIIJITURES IOBJB:T 2004105 2005106 2006/07 2006107 20071081 ACTUAL ACTUAL API'RI:N'ED HALFYE"AR aTYMANAGER ICaEN:>. CATEGORY RECAP B.J:GET ACTUAL PROP05AL! 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 0 0 0 0 0 4000/4999 other ChargeslSvcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 540015999 other Operating Exp. 0 0 0 0 0 TOTAL OPERATIN3 EXP9ISBS $ - $ - $ - $ - $ - 6000/6999 Capital Outlay $ 27,160 $ 106,353 $ 2,123,386 $ 102,628 $ 872,764 9000/9999 Transfers 0 0 0 0 0 TOTAL EXPEKITLRBS $ 27,160 $ 106,353 $ 2,123,386 $ 102,628 $ 872,764 2-94 CITY OF AVENTURA I PARK I::EVELOPMENT FlJIlD 170 2007/08 REVENUE PROJECTIONS IOBJECT . 2004/05 2005/06 2006107 2006107 2007/08 I ACTUAL ACTUAL API'RI:N'ED HALFYE"AR CITY MANAGER I PRlPCI5ALI COa: CATEGORY B.J:GET ACTUAL Misc. fevenues 3611000 Interest Earnings $ 33,371 $ 82,209 $ $ 25,271 $ 3632700 Recreation Impact Fees 794,623 313,466 150,000 2,907 10,000 Total $ 827,993 $ 395,675 $ 150,000 $ 28,178 $ 10,000 Non -Revenue 3999000 Carryove r $ 883,230 $ 1,080,778 $ 1,973,386 $ 1,973,386 $ 862,764 Total $ 883,230 $ 1,080,778 $ 1,973,386 $ 1,973,386 $ 862,764 TOTAL AVAILABLE $ 1,711,223 $ 1,476,453 $ 2,123,386 $ 2,001,564 $ 872,764 EXPENClTURES 5001-572 IOBJB:T . 2004/05 2005/06 2006107 2006107 2007/08 I ACTUAL ACTUAL API'RI:N'ED HALFYE"AR CITY MANAGER I CATEGORY RECAP PRlPCI5AL~ CaE NJ. B.J:GET ACTUAL Communitv Services V\hterways O:>g Park Improve. $ 378,000 6313 Country Club o-ive Tennis Court 70,000 Veterans Park Modifications 258,000 6203 V\hterways Park Improvement 27,160 106,353 1,138,800 102,628 Sub-Total $ 27,160 $ 106,353 $ 1,138,800 $ 102,628 $ 706,000 Non-[Rpartmental- 590 6999 Capital Reserve 984,586 166,764 Sub-Total $ $ $ 984,586 $ $ 166,764 TOTAL EXPEKITlJ<E5 $ 27,160 $ 106,353 $ 2,123,386 $ 102,628 $ 872,764 2-95 REVENUE PROJECTION RATIONALE 3632700 Recreation Impact Fees - This represents the amount anticipated from park impact fees required from new residential development in the City. CAPITAL PROJECT DESCRIPTION COMMUNITY SERVICES Waterwavs Park Doq Park Development - This project consists of redeveloping this 1.5 acre site into a dog park including parking. 6313 Countrv Club Drive Tennis Court Improvements - The improvements include tennis court renovations, windscreens, fencing, water fountain, shade awnings and trash facilities. Veterans Park Modifications - This project consists of modifying this park site by removing the dog play area and expanding the children's play area and adding a restroom facility. New playground equipment will be added as well. 2-96 2-97 911 FUND CITY OF AVENTURA 911 FUll[) 180 CATEGORY SUMMARY 2007/08 FlJIlD a:SCRlPTION J This fund is used to account for revenues and expenditures specifically earmarked for the City's emergency 911 system in accordance with Florida Statutes 365.172. The funds may be used to provide emergency dispatch systems, training, communication, maintenance and repairs and related capital outlay purchases. The fund offsets a portion of the emergency 911 operations. REVENUE PROJECTIONS !OBJECT 2004105 2005106 2006/07 2006107 20071081 ACTUAL ACTUAL API'RI:N'ED HALFYE"AR aTYMANAGER .COa: CATEGORY B.J:GET ACTUAL PROP05AL1 310000/319991 Locally Levied Taxes $ $ $ $ $ 3200001329991 Licenses & Permits 0 0 0 0 0 330000/33999!Intergovemmental Rev. 0 0 182,000 0 182,000 340000/349991 Charges for Services 0 0 0 0 0 350000/359991 Fi nes & Forfeitures 0 0 0 0 0 360000/369991 Misc:. Revenues 0 0 0 0 0 380000/389991 Transfer from Funds 0 0 0 0 0 399900/399991 Fund Balance 0 0 0 0 0 IOBJB:T I CaEN:>. 1000/2999 3000/3999 4000/4999 5000/5399 540015999 6000/6999 9000/9999 EXPEIIIJITURES 2004105 ACTUAL 2006107 20071081 HALFYE"AR aTYMANAGER ACTUAL PROP05AL1 $ 2005106 ACTUAL 2006/07 API'RI:N'ED B.J:GET $ $ o 126,000 o o 126,000 o CATEGORY RECAP Personal Services Contractual Services other ChargeslSvcs Commodities other $ $ Capital Outlay Transfers $ $ $ $ $ 2-98 CITY OF AVENTURA 911 FUN) 180 I 2007/08 REVENUE PROJECTIONS I . 2004105 2005106 2006107 2006107 2007108 I jOBJECT ACTUAL ACTUAL APf'R)\fED IW.F YEAR CITY MANAGER ~COCE CATEGORY B.J:GET ACTUAL PRlPCI5ALI Interaovernmental Revenues 3379110 911 Fees $ $ $ 182,000 $ $ 182,000 Total $ $ $ 182,000 $ $ 182,000 Misc. Revenues 3611000 Interest Earnings $ $ $ $ $ Total $ $ $ $ $ Non -Revenue 3999000 Carryover $ $ $ $ Total $ $ $ $ $ TOTAL AVAlLAELE $ $ $ 182,000 $ $ 182,000 EXPENDlT~S 2001-521 I . 2004105 2005106 2006107 2006107 2007108 I OBJB:T ACTUAL ACTUAL APf'R)\fED IW.F YEAR CITY MANAGER I CATEGORY RECAP PRlPCI5ALI \,CCXE N). B.J:GET ACTUAL OPERATING OTI-ER CHARGBS & sER\IICBS 4101 Communication Services 108,000 108,000 4001 Travel & Per Diem 3,000 3,000 4645 R&IVI- Equipment 15,000 15,000 Sub-Total $ $ $ 126,000 $ $ 126,000 OTI-EROPERATING EXf'B\I5BS 5450 Training 5,000 5,000 Sub-Total $ $ $ 5,000 $ $ 5,000 CAATAL aJTLAY 6999 Capital Reserve Sub-Total $ $ $ $ $ TRANSFERS - 90-901 9101 Transfer to General Fund 51,000 51,000 Sub-Total $ $ $ 51,000 $ $ 51,000 TOTAL EXf'BIDTlR3S $ $ $ 182,000 $ $ 182,000 2-99 REVENUE PROJECTION RATIONALE 3379110 911 Fees - This represents the amount anticipated for 911 fees collected by the State in accordance with Florida Statues 365.172. EXPENDITURE JUSTIFICATIONS 4101 Communication Services - Costs paid to Bellsouth for selective routing of 911 calls and associated fees. 4645 R&M Equipment - Funds allocated to this account will be used for repair and maintenance of 911 equipment. 5450 Traininq - Costs associated with this account are related to maintain state standards and having a highly trained dispatch function. 9101 Transfer to General Fund - Funds offset a portion of the emergency 911 Communication Officers costs. 2-100 ~ 'R' ~ tV- e~ D~ &? DEBT SERVICE FUNDS 2-101 CITY OF AVENTURA [EBT SERVICE FlJIlD RECAP CATEGORY SUMMARY 2007/08 I FlJIlD [ESCRlPTION J These funds are established to account for revenues and/or transfers pledged for debt service payments on long term financing. REVENUE PROJECTIONS !OBJECT 2004105 2005106 2006107 2006107 2007/08 , ACTUAL ACTUAL API'RI:N'ED HALF YE"AR aTY MANAGER CO[E CATEGORY B.J:GET ACTUAL PRlFOSAlI 310000/319999 Locally Levied Taxes $ $ $ $ $ 320000/329999 Licenses & Permits 330000/339999 Intergovernmental Rev. 340000/349999 Charges for Services 350000/359999 Fines & Forfeitures 360000/369999 Misc. Revenues 30,903 35,501 25,200 13,977 25,200 380000/389999 Transfer/Debt Proceeds 2,688,585 2,660,108 2,677,022 1,342,900 2,693,079 399900/399999 Fund Ba la nce 31,199 28,538 24,278 16,375 EXPEIIIJITURES IOBJB:T . 2004105 2005106 2006107 2006107 2007/08 I ACTUAL ACTUAL API'RI:N'ED HALF YE"AR aTY MANAGER I CATEGORY RECAP PRlFOSAlI CaE NJ. B.J:GET ACTUAL 1000/2999 Personal Services 0 0 0 0 0 3000/3999 Contractual Services 0 0 0 0 0 4000/4999 other ChargeslSvcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 5400/5999 other Operati ng Expenses 0 0 0 0 0 6000/6999 7000/7999 9000/9999 Capital Outlay Debt Service Tra nsfers o 2,712,493 o o 2,710,209 o o 2,726,500 o o 1,184,953 o o 2,718,279 o 2-102 CITY OF AVENTURA I F M L C 1999 DEBT SERVICE FlJIlD 230 I CATEGORY SUMMARY 2007/08 I FlJIlD DESCRIPTION I This fund was established to account for debt service payment expenditures associated with the long term financing for the purchase of properties utilized for public parks, and the permanent Government Center and the construction of the Government Center. REVENUE PROJECTIONS !OBJECT 2004105 2005106 2006107 2006/07 2007/08l ACTUAL ACTUAL API'RI:N'ED HALF YE"AR CITY MANAGER. ,coa: CATEGORY B.J:GET ACTUAL PROPOSAL! 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 3200001329999 Licenses & Permits 0 0 0 0 0 330000/339999 Intergovernmental Rev. 0 0 0 0 0 3400001349999 Cha rg e s fa r Service s 0 0 0 0 0 350000/359999 Fines & Forfeitures 0 0 0 0 0 360000/369999 Misc. Revenues 3,040 5,426 0 0 0 380000/389999 Transfer from Funds 1,358,000 1,329,523 1,346,410 678,750 1,363,150 399900/399999 Fund Ba I a nce 28,477 28,477 20,090 20,900 0 TOTAL AVAILABLE $ 1,389,517 $ 1,363,426 $ 1,366,500 $ 699,650 $ 1,363,150 EXPENClTURES IOBJB:T 2004105 2005106 2006107 2006/07 2007108j ACTUAL ACTUAL API'RI:N'ED IW.F YE"AR CITY MANAGER. 'CaEN:>. CATEGORY RECAP B.J:GET ACTUAL PROPOSALI 1000/2999 Personal Services 0 0 0 0 0 3000/3999 Contractual Services 0 0 0 0 0 4000/4999 other Charges/Svcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 540015999 other Operating Expenses 0 0 0 0 0 TOTAL OPERATIN3 EXP9ISBS $ - $ - $ - $ - $ - 6000/6999 Capital Outlay 0 0 0 0 0 7000/7999 Debt Service 1,354,011 1,350,364 1,366,500 910,716 1,363,150 9000/9999 Transfers 0 0 0 0 0 TOTAL EXPEKITLRBS $ 1,354,011 $ 1,350,364 $ 1,366,500 $ 910,716 $ 1,363,150 2-103 CITY OF AVENTURA F M L C 1999 DEBT SERVICE FUND 230 2007/08 I REVENUE PROJECTIONS !OBJECT . 2004/05 2005/06 2006107 2006107 2007/08 , ACTUAL ACTUAL API'RI:N'ED HALFYE"AR CITY MANAGER CATEGORY PRlPCI5ALI ..CODE B.J:GET ACTUAL 3611000 Interest Earnings 3,040 5,426 1,566.00 3811001 Transfer from General Fund 1,358,000 1,329,523 1,346,410 678,750 1,363,150 3999000 EXPEIIIJITURES 9001-590 IOBJB:T lCOlEN:>. 2004/05 ACTUAL 2005/06 ACTUAL 2006107 API'RI:N'ED B.J:GET . 2006107 2007/08 I HALFYE"AR CITY MANAGER ACTUAL PRlPCI5ALI CATEGORY RECAP ftlm-[Rpartme ntal 7130 Principal n30 Interest 7330 Other Debt Service Costs TOTAL EXI'BIDTLRE5 $ 425,000 $ 440,000 $ 460,000 $ 460,000 $ 475,000 912,331 895,350 886,500 443,275 868,150 16,680 15,014 20,000 7,441 20,000 $ 1,354,011 $ "~:JPQ;~ $ 1,366,500 $ 910,716 $ 1;~;"IPQ REVENUE PROJECTION RATIONALE 3811001 Transfer From General Fund - Amount transferred from the General Fund to fund debt service costs. BUDGET JUSTIFICATIONS 7130 Principal - Principal payment due 4/1/2008 on the Florida Municipal Loan Council Loan which financed the construction of the Government Center as well as refund the line of credit which paid the costs of acquiring the Park site and Government Center site. 7230 Interest - Interest payments due on the loan which will be payable on 4/1/2008 and 10/1/2008. 7330 Other Debt Service Costs - Fees payable to the Florida Municipal Loan Council for acting as the paying agent and arbitrage calculation costs. 2-104 CITY OF AVENTURA 2000 LOAN [EBT SERVICE FlJIlD 240 CATEGORY SUMMARY 2007/08 FUll[) DESCRIPTION This fund was established to account for debt service payment expenditures associated with the 2000 Loan which was used for the Community Recreation Center and the acquisition and construction of Waterways Park. REVENUE PROJECTIONS !OBJECT . 2004105 2005/06 2006/07 2006107 2007/08, ACTUAL ACTUAL API'RI:N'ED HALF YE"AR aTY MANAGER ,CO[E CATEGORY B.J:GEr ACTUAL PRlFOSAlI 310000/319999 Locally Levied Taxes $ $ $ $ $ 320000/329999 Licenses & Permits 0 0 0 0 0 330000/339999 Intergovernmental Rev. 0 0 0 0 0 340000/349999 Charges for Services 0 0 0 0 0 350000/359999 Fines & Forfeitures 0 0 0 0 0 360000/369999 Misc. Revenues 25,200 25,170 25,200 12,670 25,200 380000/389999 Transfer from Funds 487,000 487,000 483,239 241,150 484,068 399900/399999 Fund Ba la nce 1,191 0 3,561 0 0 TOTAL AVAlLAB..E $ 513,391 $ 512,170 $ 512,000 $ 253,820 $ 509,268 EXPENClTURES IOBJB:T . 2004105 2005/06 2006/07 2006107 2007/08 I ACTUAL ACTUAL API'RI:N'ED HALF YE"AR aTY MANAGER I CATEGORY RECAP B.J:GEr ACTUAL PRlFOSAlI .CaEN:>. 1000/2999 Personal Services 0 0 0 0 0 3000/3999 Contractual Services 0 0 0 0 0 4000/4999 other ChargeslSvcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 5400/5999 other Operati ng Expenses 0 0 0 0 0 TOTAL OPERATIN3 EXP8II5E5 $ $ $ $ $ 6000/6999 Capital Outlay 0 0 0 0 0 7000/7999 Debt Service 509,044 512,956 512,000 0 509,268 9000/9999 Transfers 0 0 0 0 0 TOTAL EXPEKITlJ<E5 $ 509,044 $ 512,956 $ 512,000 $ $ 509,268 2-105 I CITY OF AVENTURA 2000 LOAN DEBT SERVICE FUND 240 2007/08 I REVENUE PROJECTIONS IOBJECT . 2004/05 2005106 2006/07 2006107 2007/08. ACTUAL ACTUAL API'RI:N'ED HALF YE"AR CITY MANAGER I PROFOSALI CODE CATEGORY B.J:GET ACTUAL 3611000 Interest Earnings $ 25,200 $ 25,170 $ 25,200 $ 12,670 $ 25,200 3811001 Transfer from General Fund 487,000 487,000 483,239 241,150 484,068 3999000 EXPENDITURES 9001-590 I OBJB:T I CaE NO. 2004/05 ACTUAL 2005106 ACTUAL 2006/07 API'RI:N'ED B.J:GET . 2006107 2007/08. HALF YE"AR CITY MANAGER ACTUAL PROFOSALI CATEGORY RECAP M:m-[Rpartmental 7130 Principal 7230 Interest TOTAL EXf'8\DTLRBS $ 220,000 $ 235,000 $ 245,000 $ 255,000 289,044 277,956 267,000 254,268 $ 509,044 $ 512,956 $ 512,000 $ $ 509,268 REVENUE PROJECTION RATIONALE 3811001 Transfer From General Fund - Amount transferred from the General Fund to fund debt service costs. BUDGET JUSTIFICATIONS 7130 Principal - Principal payment due 10/1/2008 on Bank Qualified Loan which financed the Community Recreation Center and the acquisition and construction of Waterways Park. 7230 Interest - Interest payments due on the loan which will be payable on 4/1/2008 and 10/1/2008. 2-106 CITY OF AVENTURA 2002 LOAN [EBT SERVICE FlJIlD 250 CATEGORY SUMMARY 2007/08 FUll[) DESCRIPTION This fund was established to account for debt service payment expenditures associated with the 2002 Loan which was used to acquire property for the Charter School and partially fund the Community Recreation Center. REVENUE PROJECTIONS 2004105 2005106 2006107 2006/07 2007/08 OBJECT I ACTUAL ACTUAL API'RI:N'ED HALF YE"AR CITY MANAGER. CO[E CATEGORY B.J:GEr ACTUAL ~ 310000/319999 Locally Levied Taxes $ $ $ $ $ 320000/329999 Licenses & Permits 0 0 0 0 0 330000/339999 Intergovernmental Rev. 0 0 0 0 0 340000/349999 Charges for Services 0 0 0 0 0 350000/359999 Fines & Forfeitures 0 0 0 0 0 360000/369999 Misc. Revenues 995 1,783 0 453 0 380000/389999 Transfers/Debt Proceed 401,000 401,000 398,848 201,000 401,861 399900/399999 Fund Balance 0 0 0 EXPEIIIJITURES 2004105 2005106 2006107 2006/07 2007/08 I OBJB:T ACTUAL ACTUAL API'RI:N'ED HALF YEAR CITY MANAGER. axE NO. CATEGORY RECAP B.J:GEr ACTUAL PRlFOSAlI 1000/2999 Personal Services 0 0 0 0 0 3000/3999 Contractual Services 0 0 0 0 0 4000/4999 other ChargeslSvcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 5400/5999 other 0 0 0 0 0 6000/6999 7000/7999 9000/9999 Capital Outlay IRbt Service Transfers o 400,999 o o 400,098 o o 404,000 o o 129,610 o o 401,861 o 2-107 CITY OF AVENTURA 2002 LOAN [EBT SERVICE FUND 250 2007/08 REVENUE PROJECTIONS !OBJECT . 2004105 2005/06 2006/07 2006/07 2007/08 I ACTUAL ACTUAL APPR>VED HALF YE"AR aTY MANAGER. .CO[E CATEGORY B.J:GEr ACTUAL PROPOSALI 3611000 Interest Earnings 995 1,783 453 3811001 Transfer from General Fund 401,000 401,000 398,848 201,000 401,861 3999000 EXPEIIIJITURES 9001-590 I IOBJB:T Jxx:e NJ. 2004105 ACTUAL 2005/06 ACTUAL 2006/07 API'RI:N'ED B.J:GEr . 2006/07 2007/08 I HALF YE"AR aTY MANAGER. ACTUAL PROPOSALI CATEGORY RECAP ":m-[R partme ntal 7130 Principal n30 Interest 7330 Other Debt Serv Costs TOTAL EXPEHlTlRlS 134,691 137,054 $ 142,000 $ 144,130 260,909 257,917 255,000 127,314 250,731 5,399 5,127 7,000 2,296 7,000 $ -400,999 $ 400,098 $ 404,000 $ 129,610 $ 401,861 REVENUE PROJECTION RATIONALE 3811001 Transfer From General Fund - Amount transferred from the General Fund to fund debt service costs. BUDGET JUSTIFICATIONS 7130 Principal - Principal payment due 8/1/2008 on the Loan which financed the acquisition of the charter school site and the balance of Community/Recreation Center. 7230 Interest - Interest payments due on the loan which will be payable on 2/1/2008 and 8/1/2008. 2-108 CITY OF AVENTURA FIFC LOAN [EBT SERVICE FUND 290 CATEGORY SUMMARY 2007/08 FUND DESCRIPTION This fund was established to account for debt service payment expenditures associated with the Florida Intergovernmental Finance Commission Loan which was used to fund the construction and equipmentforofthe Aventura Charter Elementary School. REVEIIlJE PROJECTIONS !OBJECT 2004105 2005106 2006107 2006/07 2007/08' I ACTUAL ACTUAL API'RI:N'ED HALF YE"AR CITY MANAGER ,CO[E CATEGORY B.J:GEr ACTUAL PRlPCI5AL! 310000/319991 Locally Levied Taxes 0 0 0 0 0 320000/329991 Licenses & Permits 0 0 0 0 0 330000/339991lntergovernmental Rev. 0 0 0 0 0 340000/349991 Charges for Services 0 0 0 0 0 350000/359991 Fines & Forfeitures 0 0 0 0 0 360000/369991 Misc. Revenues 1,668 3,122 0 854 0 380000/389991 Transfer/Debt Proceeds 442,585 442,585 448,525 222,000 444,000 399900/399991 Fund Balance 61 61 -4,525 -4,525 0 EXPENClTURES IOBJB:T 2004105 2005106 2006107 2006/07 2007/08' I ACTUAL ACTUAL API'RI:N'ED HALF YEAR CITY MANAGER ICOlEN:>. CATEGORY RECAP B.J:GEr ACTUAL PRlPCI5ALI 1000/2999 Personal Services 0 0 0 0 0 300013999 Contractual Services 0 0 0 0 0 4000/4999 other ChargeslSvcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 5400/5999 other 0 0 0 0 0 6000/6999 Capital Outlay 0 0 0 0 0 7000/7999 Debt Service 448,439 446,791 444,000 144,627 444,000 9000/9999 Transfers 0 0 0 0 0 2-109 CITY OF AVENTURA FIFC LOAN [EBT SERVICE FUND 290 2007/08 REVEIIlJE PROJECTIONS !OBJECT . 2004105 2005106 2006107 2006/07 2007/08 I ACTUAL ACTUAL API'RI:N'ED HALF YE"AR CITY MANAGER .CO[E CATEGORY B.J:GEr ACTUAL PRlPCI5AL! 3611000 Interest on Investments $ 1,668 $ 3,122 $ $ 854 3811001 Transffrom General Fund $ 4,525 3811901 Transf From Charter Sch Fund 442,585 442,585 444,000 222,000 444,000 3999000 Carryover 61 61 -4,525 -4,525 3842000 Bond Proceeds EXPENClTURES !OBJECT . 2004105 2005106 2006107 2006/07 2007/08 I ACTUAL ACTUAL API'RI:N'ED HALF YE"AR CITY MANAGER .CO[E CATEGORY B.J:GEr ACTUAL PRlPCI5AL~ M:m-[Rpartmental- 590 7130 Principal 147,685 152,946 $ 158,234 $ 160,872 7230 Interest 294,867 288,170 284,208 142,104 279,856 7330 Qher [Rbt ServCosts TOTAl.. EXPEK:lTlR3S REVENUE PROJECTION RATIONALE 3811901 Transfer From Charter School Fund - Transfer of funds for lease payment from Charter School Fund for elementary school to fund debt service costs for construction of school. BUDGET JUSTIFICATIONS 7130 Principal - Principal payment due 8/1/2008 on the Loan which financed the acquisition of the charter school site and the balance of Community/Recreation Center. 7230 Interest - Interest payments due on the loan which will be payable on 2/1/2008 and 8/1/2008. 2-110 2-111 CAPITAL CONSTRUCTION FUNDS CITY OF AVENTURA I CAPITAL CONSTRUCTION FUNDS RECAP I CATEGORY SUMMARY 2007/08 I FUND [ESCRlPTION J These funds were established to accountfor bond and loan proceeds and expenditures associated with various projects which were financed through long term borrowing. REVENUE PROJECTIONS I 2004/05 2005/06 2006107 2006/07 2007108j ,OBJECT ACTUAL ACTUAL APPROVED HALF YEAR CITY MANAGER ,~DE CATEGORY B.J:GET ACTUAL PROPOSAL! 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Lice nses & Pe rmits - - - - - 330000/339999 Intergovernmental Rev. - - - - - 340000/349999 Charges for Services - - - - - 350000/359999 Fine s & F 0 rfe i lures - - - - - 360000/369999 Misc. Revenues 122,226 171,199 200,000 - - 380000/389999 Transfer/Debt Proceeds - - - - - 399900/399999 Fund Ba la nce 4,084,835 4,382,425 4,399,172 4,537,763 - TOTAL AVAlLAB..E $ 4,207,061 $ 4,553,624 $ 4,599,172 $ 4,537,763 $ - EXPENDITURES IOBJB:T 2004/05 2005/06 2006107 2006/07 2007108j ACTUAL ACTUAL API'RI:N'ED HALF YEAR CITY MANAGER I CATEGORY RECAP B.J:GET ACTUAL PROPOSAL! "axE NJ. 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Servi ces - - - - - 4000/4999 other ChargeslSvcs - - - - - 5000/5399 Commodities - - - - - 5400/5999 other Operati ng Expense - - - - - TOTAL OPERATING EXP8II5E5 $ - $ - $ - $ - $ - 6000/6999 Capital Outlay $ 39,751 $ 82,414 $ 4,599,172 $ 2,520,699 $ - 7000/7999 Debt Service - - - - - 9000/9999 Transfers 0 0 0 0 0 TOTAL EXI'BIDTlJ<E5 $ 39,751 $ 82,414 $ 4,599,172 $ 2,520,699 $ - 2-112 CITY OF AVENTURA I 2000 LOAN CONSTRUCTION FlJIlD 340 CATEGORY SUMMARY 2007/08 I FUND DESCRIPTION Th is fu nd was established to accou nt for proceeds and expenditu res associated with the ban k loan issued in 2000 forconstruction of the Community Recreation Centerand the acquisition and construction of Waterways Park. REVENUE PROJECTIONS !OBJECT 2004/05 2005106 2006/07 2006/07 2007108j ACTUAL ACTUAL API'RI:N'ED HALF YE"AR aTY MANAGER. CODE CATEGORY B.J:GEr ACTUAL PROPOSALI 310000/319999 Locally Levied Taxes $ $ $ $ $ 320000/329999 Licenses & Permits 0 0 0 0 0 330000/339999 Intergovernmental Rev. 0 0 0 0 0 340000/349999 Charges for Services 0 0 0 0 0 350000/359999 Fines & Forfeitures 0 0 0 0 0 360000/369999 Misc. Revenues 83,683 171,042 200,000 0 0 380000/389999 Transfer/Debt Proceeds 0 0 0 0 0 399900/399999 Fund Balance 0 EXPENDITURES I 2004/05 2005106 2006/07 2006/07 2007/08j .OBJB:T ACTUAL ACTUAL API'RI:N'ED HALF YE"AR aTY MANAGER. CATEGORY RECAP PROPOSAL! axE NJ. B.J:GEr ACTUAL 1000/2999 Personal Services 0 0 0 0 0 3000/3999 Contractual Services 0 0 0 0 0 4000/4999 other Charges/Svcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 5400/5999 other 0 0 0 0 0 6000/6999 7000/7999 9000/9999 Capital Outlay Debt Service Transfers 9,700 o o 82,414 o o 4,443,834 o o 2,369,139 o o o o o 2-113 CITY OF AVENTURA I 2002 LOAN CONSTRUCTION FUND 350 I CATEGORY SUMMARY 2007/08 I FUND DESCRIPTION I This fund was established to account for loan proceeds and expenditures associated with the 2002 financing issued for the acquisition of the Elementary School site and to partially fund the construction of Community Recreation Center. REVENUE PROJECTIONS IOBJECT 2003104 2004/05 2005106 2005106 2006107 ACTUAL ACTUAL APPROVED HALF YEAR CITY MANAGER ,CODE CATEGORY BUDGET ACTUAL PROPOSAL 310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ - 320000/329999 Licenses & Permits 0 0 0 0 0 330000/339999 Intergovernmental Rev. 0 0 0 0 0 340000/349999 Charges for Services 0 0 0 0 0 350000/359999 Fines & Forfeitures 0 0 0 0 0 360000/369999 Misc. Revenues 8 157 0 0 0 380000/389999 Transfer/Debt Proceeds 0 0 0 0 0 399900/399999 Fund Balance 3,613 0 3,778 3,778 0 TOTAL AVAILABLE $ 3,621 $ 157 $ 3,778 $ 3,778 $ - EXPENDITURES !OBJ ECT 2003104 2004/05 2005106 2005106 2006107 ACTUAL ACTUAL APPROVED HALF YEAR CITY MANAGER .CODE NO. CATEGORY RECAP BUDGET ACTUAL PROPOSAL 1000/2999 Personal Services 0 0 0 0 0 3000/3999 Contractual Services 0 0 0 0 0 4000/4999 Other Charges/Svcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 5400/5999 Other Operating Expense 0 0 0 0 0 TOTAL OPERATING EXPENSES $ - $ - $ - $ - $ - 6000/6999 Capital Outlay 0 0 3,778 0 0 7000/7999 Debt Service 0 0 0 0 0 9000/9999 Transfers 0 0 0 0 0 TOTAL EXPENDITURES $ - $ - $ 3,778 $ - $ - 2-114 CITY OF AVENTURA I FIFC LOAN CONSTRUCTION FUND 390 I CATEGORY SUMMARY 2007/08 I FUND DESCRIPTION I This fund was established to account for loan proceeds and expenditures associated with the Florida Intergovernmental Finance Commission Loan which was used to fund the construction and equipment for of the Aventura Charter Elementary School REVENUE PROJECTIONS IOBJECT 2003104 2004105 2005106 2005106 2006107 ACTUAL ACTUAL APPROVED HALF YEAR CITY MANAGER ,CODE CATEGORY BUDGET ACTUAL PROPOSAL 310000/31999! Locally Levied Taxes $ - $ - $ - $ - $ - 320000/32999! Licenses & Permits 0 0 0 0 0 330000/33999! Intergovernmental Rev. 0 0 0 0 0 340000/34999! Charges for Services 0 0 0 0 0 350000/35999! Fines & Forfeitures 0 0 0 0 0 360000/36999! Misc. Revenues 38,535 0 0 0 0 380000/38999! Transfer/Debt Proceeds 0 0 0 0 0 399900/39999! Fund Balance 0 0 151,560 151,560 0 TOTAL AVAILABLE $ 38,535 $ - $ 151,560 $ 151,560 $ - EXPENDITURES tBJ ECT 2003104 2004105 2005106 2005106 2006107 ACTUAL ACTUAL APPROVED HALF YEAR CITY MANAGER I CATEGORY RECAP BUDGET ACTUAL PROPOSAL ~CODE NO. 1000/2999 Personal Services 0 0 0 0 0 3000/3999 Contractual Services 0 0 0 0 0 4000/4999 Other Charges/Svcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 5400/5999 Other Operating Expense 0 0 0 0 0 TOTAL OPERATING EXPENSES $ - $ - $ - $ - $ - 6000/6999 Capital Outlay 30,051 0 151,560 151,560 0 7000/7999 Debt Service 0 0 0 0 0 9000/9999 Transfers 0 0 0 0 0 TOTAL EXPENDITURES $ 30,051 $ - $ 151,560 $ 151,560 $ - 2-115 2-116 ~ , L" -;;; IJPl ~~ O! &? STORMWA TER UTILITY FUND CITY OF AVENTURA I STORMWATER UTILITY FUND 410 I CATEGORY SUMMARY 2007/08 I FUND DESCRIPTION I This fund is used to account for revenues and expenditures specifically earmarked for the construction and maintenance of the City's stormwater drainage system. REVENUE PROJECTIONS !OBJECT 2004105 2005106 2006107 2006107 2007108j ACTUAL ACTUAL API'RI:N'ED HALF YE"AR aTY MANAGER. ,CODE CATEGORY B.J:GET ACTUAL PRa'OSAlI 310000/31999! Locally Levied Taxes $ - $ - $ - $ - $ - 320000/32999! Licenses & Permits 0 0 0 0 0 330000/33999! I ntergovemmental Rev. 0 415,000 0 0 0 340000/34999! Charges for Servi ces 759,666 815,453 889,000 304,600 841,805 350000/35999! Fines & Forfeitures 0 0 0 0 0 360000/36999! Misc:. Revenues 2,258 3,202 0 3,335 0 380000/38999! Transfer from Funds 0 0 0 0 0 399900/39999! Fund Balance 0 618,830 1,272,895 1,272,895 38,907 TOTAL AVAILABLE $ 761,924 $ 1,852,485 $ 2,161,895 $ 1,580,830 $ 880,712 EXPENClTURES IOBJB:T 2003104 2004105 2005106 2005106 2006l07i ACTUAL ACTUAL API'RI:N'ED HALF YE"AR aTY MANAGER. I CATEGORY RECAP PRa'OSAlI CaE NJ. B.J:GET ACTUAL 1000/2999 Personal Services $ - $ - $ - $ - $ - 3000/3999 Contractual Services 0 0 100,000 0 395,000 4000/4999 other Charges/Svcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 5400/5999 other Operating Exp. 0 0 0 0 5,000 TOTAL OPERATING EXP8115E5 $ - $ - $ 100,000 $ - $ 400,000 6000/6999 Capital Outlay $ 959,192 $ 455,310 $ 1,941,452 $ 1,224,641 $ 480,712 9000/9999 Transfers $ 204,375 $ 212,353 $ 120,443 $ 110,222 $ - TOTAL EXI'BIDTLRBS $ 1,163,567 $ 667,663 $ 2,161,895 $ 1,334,863 $ 880,712 2-117 CITY OF AVENTURA I STORIVIWATER UTILITY FUr-D 410 I 2007/08 REVENUE PRO.JECTIONS 2004/05 2005/06 2006/07 2006/07 2007108' OBJECT , ACTUAL ACTUAL APPR:>VID HALF YEAR CITY MANA.Gm. CODE CATEGORY BUJGEf ACTUAL PRJPOSAIJ Charaes for Services 4-1 3439110 Stormwater U:ility Fees $ 759,666 $ 815,453 $ 889,000 $ 304,600 $ 841,805 Total $ 759,666 $ 815",4513 $ 889,000 $ 304,600 $ 841,805 InterQovernmental ~venues 3343602 State Grant $ - $ 415,000 $ - $ - $ - Total $ - $ 415.000 $ - $ - $ - Misc. ~venues 6-9 3611000 Interest Earnings $ 2,258 $ 3,202 - 3,335 - Total $ 2,258 $ 3,202 $ - $ 3,335 $ - IIbn -Revenue 8-9 3999000 Carryove r 618,830 1,272,895 1,272,895 38,907 Total $ - $ 618,.1J3,O $ 1,272,8!15i $ 1,272,895 $ 38,907 TOTAL AVAILABLE $ 761,924 $ 1,852,485 $ 2,161,895 $ 1,580,830 $ 880,712 EXPEI'IJITURES 5001 2004/05 2005/06 2006/07 2006/07 2007108 I OBJECT ACTUAL ACTUAL APPR:>VID HALF YEAR CITY MANA.Gm. <XXl'" NO. CATEGORY RECAP BUJGEf ACTUAL PRJPOSALI Operating CommunitvServices -538 3110 Prof. Services - Engineering $ 65,000 3450 Lands Maint. - Streets 150,000 5290 Other Operating Supplies 5,000 3460 Street Maint/O"ainage $ - $ - $ 100,000 $ - 180,000 Sub-Total $ - $ - $ 100,000 $ - $ 400.000 Capital Outlay: CommunitvServices -538 6306 O"ainage Improvements $ 959,192 $ 455,310 $ 1,753,452 $ 1,224,641 $ 360,000 Sub-Total $ 959,192 $ 455",3.10 $ 1,753,4!]2 $ 1,224,641 $ 360,000 Pbn-Deoartmental- 590 6999 Capital Reserve $ - $ - $ 188,000 $ 120,712 Sub~Total $ - $ - $ 188,000 $ - $ 120,712 Total $ 959,192 $ 455~310 $ 2,041,452 $ 1,224,641 $ 880,712 NON-DEPARTMENTAL - TRANSFERS 9001 Transfers - 581 9111 Re payrne nt to Ge ne ral Fum $ - $ - $ - $ - $ - 9101 Transfers to General Fund 204,375 212,353 120,443 110,222 - Sub ~ Total $ 204,375 $ 212~353 $ 120,443 $ 110,222 $ - TOTAL EXPEN:lITlJI:S $ 1,163,567 $ 667,663 $ 2,161,895 $ 1,334,863 $ 880,712 2-118 REVENUE PROJECTION RATIONALE 3439110 Stormwater Utilitv Fees - It is proposed to maintain the Stormwater fee at $2.50/ERU to fund the required drainage improvements. The following represents the computation of the revenues derived from Stormwater Utility Fees: Customer Data: Projected No. of Billable ERUs Monthly Rate Per ERU 28,928 $2.50 Revenues: Gross Stormwater Utility Billings 867,840 Less: Uncollectibles (26,035) Yields: Net Stormwater Revenue $ 841,805 CAPITAL PROJECT DESCRIPTION COMMUNITY SERVICES 6306 Drainaqe Improvements - The following projects are scheduled for the 2007/08 fiscal year: N E 190 Street Improvements Maintenance improvements 2-119 2-120 .;. '~rl' ~ !J1' e<4- o~ ~%et POLICE OFFDUTY SERVICES FUND CITY OF AVENTURA POLICE OFFQUTY ~CES FLt-lD 620 CATEGORY SUMMARY 2007/08 FUI\[)"DESCRlPTION This Fund was established to account for revenues and expenditures associated with services provided by off duty Police Officers in private customer details to the various businesses and condominium associations. REVENUE PROJECTIONS OBJECT CODE 2004105 ACTUAL CATEGORY 310000/319999 320000/329999 330000/339999 340000/349999 350000/359999 360000/369999 380000/389999 399900/399999 Locally Levied Taxes Licenses & Permits Intergovernmental Re Charges for Services Fines & Forfeitures Misc. Revenues Transfer from Funds Fund Balance o o o 419,791 o o o o 2005106 ACTUAL o o o 352,430 o o o o 2006107 API'RI:N'ED B.J:GEr o o o 330,000 o o o o 2006107 2007/08 I HALFYE"AR CTYMANAGER ACTUAL ~ o o o 122,999 o o o o o o o 330,000 o o o o EXPENDITURES 2004105 2005106 2006107 2006107 2007/08 I OBJB:T ACTUAL ACTUAL API'RI:N'ED HALFYE"AR CTYMANAGER COlE NO. CATEGORY RECAP B.J:GEr ACTUAL PRlPOSAlI 1000/2999 Personal Services 398,563 338,160 330,000 153,833 330,000 3000/3999 Contractual Services 0 0 0 0 0 4000/4999 other Charges/Svcs 0 0 0 0 0 5000/5399 Commodities 0 0 0 0 0 5400/5999 other Operating Expen, 0 0 0 0 0 6000/6999 Capital Outlay 2-121 o o o o o !OBJECT .CODE 3421100 IOBJB:T , .CCXE NJ. 1420 2101 2401 CATEGORY Charaes For Services Police o,tail Ellling Total CATEGORY RECAP PIlblic Salety Extra Duty o,tail RCA VVorker's TOTAL EXf'8\DTLRBS CITY OF AVENTURA POLICEOFFDUri>~ERIII(;ESFUliD-62O 2007/08 REVENUE PROJECTIONS 2004105 2005106 ACTUAL ACTUAL $ 419,791 419,791 $ 352,430 352,430 $ 2006107 API'RI:N'ED B.J:GET 330,000 330,000 $ 2006107 API'RI:N'ED B.J:GET 290,000 20,000 I 2006/07 2007/08 ~ HALF YEAR CITY MANAGER ACTUAL PRlPCI5ALI 122,999 122,999 $ 330,000 330,000 EXPENClTURES 5001-521 2004/05 2005106 ACTUAL ACTUAL 338,770 25,916 295,551 22,609 2006/07 2007/08 , IW.F YE"AR CITY MANAGER ACTUAL PRlPCI5ALI 134,448 10,285 290,000 20,000 REVENUE RATIONALE 3421100 Police Detail Sillinq - Estimated amount of revenue generated by off-duty details in the City's business and residential communities. 2-122 3-1 ~ '~r1' ~ tv' e~ ot &? SUMMARY OF CAPITAL IMPROVEMENT PROGRAM CAPITAL IMPROVEMENT PROGRAM 2007 - 2012 HIGHLIGHTS . Development and construction of Waterways Dog Park facility on NE 213th Street which will provide a larger facility for the community. . A total of $258,000 in modifications and improvements to Veterans Park including a restroom facility. . Expansion of Traffic Video Monitoring Program on NE 213th Street and Country Club Drive which provides for the installation of cameras at key intersections to allow the Police Department to monitor and respond to traffic conditions. . Includes the design and construction of a $4.7 million multipurpose auditorium that could be utilized to host a variety of performing arts and cultural programming for all age groups. This project will be constructed in conjunction with the rebuild of the County's Library branch at the Aventura Boulevard site. . Utilizes a stormwater utility program to correct and improve drainage along roadways for certain areas of the City. A total of $1,160,000 worth of improvements will be completed during the five year period. . Implements the various Biscayne Boulevard intersection recommendations of the City's Traffic Advisory board and Traffic consultant. At a cost Of $199,500. . Road maintenance projects that total $2,037,000 to resurface asphalt and enhance safety are included for NE 29th Place, Yacht Club Way, Williams Island Road, NE 190th Street, Hospital District, NE 29th Avenue, NE 34th Avenue NE 18ih Street and N E 185th Street. . Provides the necessary equipment to continue to provide high quality and effective police services . Continues the implementation of technology improvements and management information systems to enhance the productivity and efficiency of city operations. . Ensures that the tools of production, vehicles, equipment and technology, are available for city operations. 3-2 PURPOSE OF THE CAPITAL IMPROVEMENT PROGRAM The purpose of the Capital Improvement Program (CIP) is to establish a long term plan of proposed capital expenditures, the means and methods of financing, and a schedule of priorities for implementation. In order to determine the impact on the City's operating budget, debt service and the general trend of future expenditures, the City Commission will be provided with the advantage of a CIP document as a point of reference and estimated long term budget plan. In accordance with the State's Growth Management Act, the City is required to undergo this process in order to meet the needs of its Comprehensive Plan. The CIP is an official statement of public policy regarding long-range capital development in the City of Aventura. A capital improvement is defined as a capital expenditure of $2,500 and office equipment expenditure of $500 or more, resulting in the acquisition, improvement or addition to fixed assets in the form of land, buildings or improvements, more or less permanent in character, and durable equipment with a life expectancy of more than one year. The CIP lists proposed capital projects to be undertaken, the year in which they will be started, the amount expected to be expended in each year and the method of financing these projects. Based on the CIP, a department's capital outlay portion of the annual Operating Budget will be formulated for that particular year. The CIP document also communicates to the citizens, businesses and interested parties the City's capital priorities and plan for implementing projects. The five-year CIP is updated annually to add new projects in the fifth year, to re- evaluate the program and project priorities in light of unanticipated needs, and to revise recommendations to take account of new requirements and new sources of funding. Capital Improvement programming thus becomes a continuing part of the City's budgeting and management procedures. The annual capital programming process provides the following benefits: 1. The CIP is a tool for implementing the City's Comprehensive Plan. 2. The CIP process provides a mechanism for coordinating among projects with respect to function, location, and timing. 3. The yearly evaluation of project priorities ensures that the most crucial projects are developed first. 4. The CIP process facilitates long-range financial planning by matching estimated revenue against capital needs, establishing capital expenditures and identifying the need for municipal borrowing and indebtedness within 3-3 a sound long-range fiscal framework. The sound fiscal policy that results from this process will have a positive impact on the City's bond rating. 5. The impact of capital projects on the City's operating budget can be projected. 6. The CIP serves as a source of information about the City's development and capital expenditures plan for the public, City operating departments and the City Commission. LEGAL AUTHORITY A capital programming process to support the comprehensive plan is required by the Local Government Comprehensive Planning and Land Development Regulations, incorporated as Chapter 163, Florida Statues. DEVELOPMENT OF THE CAPITAL IMPROVEMENT PROGRAM The City's capital programming process began in December when operating departments were required to prepare requests for all proposed capital projects anticipated during the period of 2007 - 2012. A CIP Preparation Manual and related forms were distributed to all departments for this purpose. In February, departmental prioritized project requests were submitted to the City Manager's Office. Department Directors were asked to justify projects in terms of benefits derived, necessity to health, safety and welfare of the City, enhancement to City plans and policies, need of residents and funding. Projects were prioritized on the basis of Urgent, Necessary, Desirable, and Deferrable. The City Manager reviewed departmental requests and conducted individual meetings with Department Directors. The departmental requests were prioritized and the five- year schedule of projects was compiled into document form by the City Manager. The methods of financing and revenue sources were then prepared by the Finance Support Services Director and City Manager and were incorporated into the CIP document. At this point, the proposed CIP is submitted to the City Commission and public for review. In order to facilitate public involvement, public hearings and community meetings will be held to unveil and review the CIP document prior to the adoption of a Resolution approving the CIP in principle. CAPITAL IMPROVEMENT PROGRAM POLICIES 1. Annually, the City will prepare a five-year capital improvement program analyzing all anticipated capital expenditures and identifying associated funding sources. Future capital expenditures necessitated by changes in population, changes in development, growth, redevelopment or changes 3-4 in economic base will be calculated and included in the Capital update process. 2. The City will perform all capital improvements in accordance with an adopted capital improvement program. 3. The classification of items as capital or operating will be determined by two criteria - cost and frequency. Generally, a capital project has a "useful life" of more than one year and a value of $2,500 or more, or for office equipment $500 or more. 4. The City will coordinate development of the capital improvement budget with the development of the operating budget. Future operating costs associated with new capital improvements will be projected and included in the operating forecasts. 5. The first year of the five-year capital improvement program will be used as the basis for formal fiscal year appropriations during the annual budget process. 6. The City will maintain all of its assets at a level adequate to protect the City's capital investment and to minimize future maintenance and replacement costs. 7. The City will identify the estimated cost of capital projects and prepare a funding projection that considers revenues and operating costs to be included in the Capital Improvement Program document that is submitted to the City Commission for approval. 8. The City will determine the most appropriate financing method for all new projects. 9. If appropriate, the City will attempt to maintain a mixed policy of pay-as-you-go and borrowing against future revenues for financing capital projects. 10 The City will maintain ongoing maintenance schedules relating to road, sidewalk and drainage system improvements. 11. The City will address and prioritize infrastructure needs on the basis of protecting the health, safety and welfare of the community. 12. A CIP preparation calendar shall be established and adhered to. 13. Capital projects will conform to the City's Comprehensive Plan. 14. Long-term borrowing will not be used to fund current operations or normal maintenance. 15. The City will strive to maintain an unreserved General Fund balance at a level not less than 7.5% of the annual General Fund revenue. 16. If new project appropriation needs are identified at an interim period during the fiscal year, the funding sources will be identified and mid-year budget amendments will be utilized to provide formal budgetary authority. In addition budget amendments may be utilized to increase appropriations for specific capital projects. 3-5 PREPARING THE CAPITAL BUDGET The most important year of the schedule of projects is the first year. It is called the Capital Budget and is adopted separately from the five year program as part of the annual budget review process. Based on the CIP, each department's capital outlay portion will be formulated for that particular year. Each year the CIP will be revised and another year will be added to complete the cycle. Capital Improvement Programming thus becomes a continuing part of the City's budget and management process. The Capital Budget is distinct from the Operating Budget. The Capital Budget authorizes capital expenditures, while the Operating Budget authorizes the expenditure of funds for employee salaries, supplies, and materials. Through the City's amendment process, changes can be made to the adopted Capital Budget during the fiscal year. A request for amendment is generated by an operating department based on an urgent need for new capital project or for additional funding for a previously approved project. The request is reviewed by the Finance Support Services Director and City Manager and, if approved by the City Manager, a budget amendment is presented to the City Commission. LOCATING A SPECIFIC CAPITAL PROJECT The Capital Improvement Program is divided into five program areas as follows: Beautification and Parks (BP) Transportation, Drainage and Infrastructure Improvements (TDI) Public Buildings and Facilities (PBF) Information/Communication Technology (lCT) Capital Equipment Purchase & Replacement (CE) Each project in the Capital Improvement Program has a unique project number. This project number appears at the beginning of the individual project descriptions and the Summary by Year tables. The first digit refers to functional category priority number assigned by the City Manager. The final digits outline the individual department requesting the project. For example, project TDI-1-CS is Transportation, Drainage and Infrastructure Improvements project number one which was requested by the Community Services Department. 3-6 SUMMARY OF RECOMMENDED PROJECTS The proposed 2007 - 2012 Capital Improvement Program includes 25 projects in 5 functional categories with a total value of $17,327,909. The following represents the percentage of total funding that each functional category has been allocated: Beautification & Parks Facilities (7%), Transportation, Drainage and Infrastructure Improvements (33%), Capital Equipment Purchase and Replacement (16%), Information/Communication Technology (17%) and Public Buildings and Facilities Improvements (27%). SUMMARY OF MAJOR PROGRAMS The following table presents a summarized breakdown of the costs of the various projects recommended for funding categorized by major function for each of the five years covered by the Capital Improvement Program. Program Beautification & Parks Facilities $ Table 1 Capital Improvement Program 2007/08-2011/12 Summary By Function 2007108 200S,{)9 2009110 2010111 2011112 TC 726,000 $ 12,500 $ 12,500 $ 427,500 $ 62,500 $ 1,24 3,007,000 737,500 630,000 707,000 690,000 5,7;,,__ 5,500 4,714,000 , , , 4,719,500 766,500 531,500 541,500 471,000 560,000 2,870,500 593,168 468,000 542,560 634,510 487,171 2,725,409 5,098,168 $ 6,463,500 $ 1,726,560 $ 2,240,010 $ 1,799,671 $ 17,327,909 Transportation, Drainage & Infrastructure Public Buildings & Facilities InfonnationlCommunication Technologv Capital Equipment Totals $ Capital Equipment 16% Beautification & Parks Facilities 7% Infonnation Technology 17% Puhlic Buildings 27% Transportation. Drllinllge & Infrastructure 33% SUMMARY OF PROPOSED APPROPRIATIONS BY FUNDING SOURCE The following table reflects the distribution of all proposed projects to the funding source or mechanism, which is appropriate for funding the projects for each of the five years of the program. Funding Source General Police Impact Fees Stormwater Utility Parks Development Charter School County GOB Proceeds Transportation Fund Table 2 Capital Improvement Program 2007/08-2010/11 Summary By Funding Source 2007/08 2008/09 2009/10 2010/11 2011/12 TOTAL 1,097,868 842,700 884,760 1,260,000 943,900 5,O~ 140,300 71,800 82,300 159,010 77,771 531 360,000 200,000 200,000 200,000 200,000 1,16C 706,000 70E 147,000 97,500 129,500 114,000 88,000 57< 0 4,714,000 4,71< 2,647,000 537,500 430,000 507,000 490,000 4,611 $ 5,098,168 $ 6,463,500 $ 1,726,560 $ 2,240,010 $ 1,799,671 $ 17,327 The proposed funding plan involves a commitment to 'pay as you go" annual appropriations established In yearly budgets and reducing the reliance on long term debt. Funding Source Summary Transportation Fund 27% General 29% County GOB Proceeds 27% Police Impact Fees 3% P k StormwaterUtility ar s 70;" Development 0 4% 3-8 SUMMARY OF PROJECTS BY LOCATION AND YEAR The following outlines the major projects by location and the year they are proposed to be funded: Table 3 Capital Improvement Program 2007/08-2011/12 Summary By Location Beautification Transportation Street Drai nage Park Facilities Location Improvements Improvements Lighting Improve Improve Improve Founders Park Improvements 2010-2011 Waterways Dog Park improvements 2007108 Country Club Drive Tennis Court 2007/08 Veterans Park Improvements 2007108 Traffic Improvements 2007-2008 Traffic Video Monitoring System 2007/08 NE 190th Street Improvements 2008/09 2007108 N E 29th PI ace 2007/08 Yacht Club Way 2007/08 N E 207th Street 2007/08 Hospital District 2009/10 Williams Island Road 2008/09 NE 34th Avenue 2010/11 NE 29th Avenue 2010/11 N E 187th Street 2010/11 NE 185th StreetlNE 31th Avenue 2011/12 Community Center Improvements 2007108 3-9 Summary of Financing Plan Model Detailed funding plans for individual funds of the City are enclosed herein in the following sections. The following represents an overview of the major points of the recommended funding plan: 1. Utilize "pay - as - you - go" financing through annual appropriations to fund the total five year amount of $17,327,909. No additional debt is recommended. 2. Utilize funding from impact fees in the amount of $1 ,237,181 to assist in the funding of the park projects and police equipment. 3. Rolls back property tax revenues based on recently enacted tax reform proposals by the State legislature. RECAP OF AVAILABLE RESOURCES vs PROPOSED APPROPRIATIONS GENERAL FUNO CAPITAL IMPROVEMENT PROGRAM 2007/08 2008/09 2009/10 2010/11 2011/12 TOTAL PROJECTED AVAILABLE RESOURCES $31,585,597 $30,288,396 $31,120,773 $32,038,972 $32,985,386 PROJECTED OPERATING EXPENDITURES 22,878,936 24,603,856 26,652,285 28,940,755 31,387,208 DEBT SERVICE REQUIREMENTS 2,250,000 2,250,000 2,250,000 2,250,000 2,250,000 SUBTOTAL - EXPENDITURES 25,128,936 26,853,856 28,902,285 31,190,755 33,637,208 PAY-AS-YOU-GO PROPOSED APPROPRIATION - CIP 1,097,868 842,700 884,760 1,260,000 943,900 TOTAL EXPENDITURES 26,226,804 27,696,556 29,787,045 32,450,755 34,581,108 BALANCE 5,358,794 2,591,840 1,333,728 (411,783) (1,595,723) BEGINNING RESERVE 11,190,764 16,549,558 19,141,398 20,475,126 20,063,343 BALANCE IN RESERVE - END OF YEAR $16,549,558 $19,141,398 $20,475,126 $20,063,343 $18,467,620 3-10 TABLE 1 PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS PROJECTS SCHEDULED FOR 2007/08 - 20011/12 SUMMARY BY YEAR CIP # Project Title Dept # 2007/08 2008109 2009/10 2010/11 2011/12 Total BP1 Waterways Dog Park Development CM $ 378,000 $ 378,000 BP2 Veterans Park Mofications CM 258,000 258,000 BP3 Founders Park Improvements CS 415,000 50,000 465,000 BP4 Country Club Tennis Court Improve. CS 70,000 70,000 BP5 Citywide Beautification Improvements CS 20,000 12,500 12,500 12,500 12,500 70,000 Totals $ 726,000 $ 12,500 $ 12,500 $ 427,500 $ 62,500 $ 1,241,000 TABLE 2 PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS PROJECTS SCHEDULED FOR 2007/08 - 20011/12 FUNDING PLAN Impact General CIP # Project Title Dept. # Total Fees Fund BP1 Waterways Dog Park Development CM 378,000 378,000 BP2 Veterans Park Mofications CM 258,000 258,000 BP3 Founders Park Improvements CS 465,000 465,000 BP4 Country Club Tennis Court Improve. CS 70,000 70,000 BP5 Citywide Beautification Improvements CS 70,000 70,000 Totals 1,241,000 $ 706,000 $ 535,000 3-11 TABLE 1 PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS PROJECTS SCHEDULED FOR 2007/08- 2011/12 SUMMARY BY YEAR CIP # Project Title Dept. # 2007/08 2008/09 2009/10 2010/11 2011/12 Total TDI1 storm water Drainage Improvemenb CS $ 360,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,160,000 Transportation System & Traffic TDI2 Improvements CS 2,387,000 72,500 115,000 2,574,500 TDI3 Road Resurfacing Program CS 260,000 465,000 315,000 507,000 490,000 2,037,000 Totals $ 3,007,000 $ 737,500 $ 630,000 $ 707,000 $ 690,000 $ 5,771,500 TABLE 2 PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS PROJECTS SCHEDULED FOR 2007/08- 2011/12 FUNDING PLAN Stormwater Utility General Transportation CIP # Project Title Dept. # Total Fund Fund Fund TDI1 storm water Drainage Improvemenb CS $ 1,160,000 $ 1,160,000 Transportation System & Traffic TDI3 Improvements CS 2,574,500 2,574,500 TDI4 Road Resurfacing Program CS 2,037,000 2,037,000 Totals $ 5,771,500 $ 1,160,000 $ $ 4,611,500 3-12 TABLE 1 PROPOSED PUBLIC BUILDING ftJ\JD FACILITIES IMPROVEMENTS PROJECTS SCHEDULED FOR 2007/08 - 20011/12 SUMMARY BY YEAR CIP # Project Title Oept. # 2007108 2008/09 2009/10 2010/11 2011/12 Total PBF1 Multipurpose Auditorium CM $ 4,714,000 4,714,000 PBF2 Community Center Improvements CS $ 5,500 5,500 Totals $ 5,500 $ 4,714,000 $ $ $ $ 4,719,500 TABLE 2 PROPOSED PUBLIC BUILDING ftJ\JD FACILITIES IMPROVEMENTS PROJECTS SCHEDULED FOR 2007/08 - 20011/12 FUNDING PLAN County Bond Grant General Impact Fees CIP # Project Title Oept. # Total Proceeds Funds Fund Oev. Oed. PBF1 Multipurpose Auditorium CM 4,714,000 4,714,000 $ PBF2 Community Center Improvements CS $ 5,500 $ 5,500 Totals $ 4,719,500 $ $ 4,714,000 $ $ 5,500 $ 3-13 TABLE 1 PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT PROJECTS SCHEDULED FOR 2007/0B - 2011/12 SU MMARY BY YEAR CIP # Project Title Dept. # 2007/08 2008/09 2009/10 2010/11 2011/12 Total ICT1 Police Computers Systems PD 159,500 129,000 153,000 127,000 113,000 6B1,500 Icn Central Computer System IT B5,000 115,000 120,000 B5,000 100,000 505,000 Icn Radios and E911 System PD 311,000 141,000 110,000 110,000 215,000 BB7,000 ICT4 Computer Equipment ACES 147,000 97,500 129,500 114,000 BB ,000 576,000 ICT5 Computer Equipment IT 4,000 6,000 6,000 6,000 6,000 2B,000 ICT6 Computer Equipment FSS 4,000 4,000 4,000 4,000 4,000 20,000 ICT? Computer Equipment CM 4,000 2,000 2,000 4,000 12,000 ICTB Computer Equipment CS 41,000 13,000 9,000 15,000 22,000 100,000 ICT9 Computer Equipment CD B,OOO 21,000 B,OOO 10,000 B,OOO 55,000 ICT10 Computer Equipment CC 3,000 3,000 6,000 Totals $ 766,500 $ 531,500 $ 541,500 $ 471,000 $ 560,000 $ 2,B70,500 TABLE 2 PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT PROJECTS SCHEDULED FOR 2007/0B - 2011/12 FUNDING PLAN Charter General School CIP # Project Title Dept. # Total Fund Fund ICT1 Police Computers Systems PD 6B1,500 6B1,500 Icn Central Computer System IT 505,000 505,000 Icn Radios and E911 System PD BB7,000 BB7,000 ICT4 Computer Equipment ACES 576,000 576,000 ICT5 Computer Equipment rr 2B,000 2B,000 ICT6 Computer Equipment FSS 20,000 20,000 ICT? Computer Equipment CM 12,000 12,000 ICTB Computer Equipment CS 100,000 100,000 ICT9 Computer Equipment CD 55,000 55,000 ICT10 Computer Equipment CC 6,000 6,000 Totals $ 2,B70,500 $ 2,294,500 $ 576,000 3-14 TABLE 1 PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT PROJECTS SCHEDULED FOR 2007/08 - 2011/12 SUMMARY BY YEAR CIP # Project Title Dept. # 2007/08 2008/09 2009/10 2010111 2011/12 Total CE1 Vehicle Purchase & Replacements PO 368,268 375,000 424,260 434,000 397,000 1,998,528 CE2 Equipment Purchase and Replacement PO 140,300 71,800 82,300 159,010 77,771 531,181 CE3 Equipment Purchase and Replacement CS 63,000 18,500 14,000 19,500 9,000 124,000 CE4 Equipment Purchase and Replacement CD 1,600 700 20,000 20,000 1,400 43,700 CE5 Equipment Purchase and Replacement FSS 20,000 2,000 2,000 2,000 2,000 28,000 Totals $ 593,168 $ 468,000 $ 542,560 $ 634,510 $ 487,171 $ 2,725,409 TABLE 2 PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT PROJECTS SCHEDULED FOR 2007/08 - 2011/12 FUNDING PLAN Police General Impact Fee CIP # Project Title Dept. # Total Fund Fund CE1 Vehicle Purchase & Replacements PO 1,998,528 1,998,528 CE2 Equipment Purchase and Replacement PO 531,181 0 531,181 CE3 Equipment Purchase and Replacement CS 124,000 124,000 CE4 Equipment Purchase and Replacement CD 43,700 43700 CE5 Equipment Purchase and Replacement FSS 28,000 28000 Totals $ 2,725,409 $ 2,194,228 $ 531,181 3-15 4-1 ~ '~r1' -;;; tv- e'qt" 0& &%et 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 BONDED DEBT BUDGET BUDGET MESSAGE BUDGETARY CONTROL CAPITAL PROGRAM CAPITAL BUDGET CAPITAL CONSTRUCTION FUND A written promise, generally under seal, to pay a specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable periodically. Note: The difference between a note and a bond is that the latter usually runs for a longer period of time and requires greater legal formality. That portion of indebtedness represented by outstanding bonds. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. A general discussion of the proposed budget as presented in writing by the budget-making authority to the legislative body. The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Represents the level of control at which expenditures may not exceed budget. Any revisions that alter the total expenditures of a department must be approved by the City Commission. A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. A plan of proposed capital outlays and the means of financing them for the current fiscal period. A fund established to account for bond proceeds and expenditures associated with the purchase of properties to be to be utilized for public parks, cultural center and the permanent Government Center and Police Station. 4-2 CAPITAL PROJECT FUND CAPITAL OUTLAYS CHART OF ACCOUNTS DEBT SERVICE FUND DEBT SERVICE REQUIREMENTS DEPRECIATION ENCUMBRANCES ENTERPRISE FUND EXPENDITURES A fund established to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds. Expenditures which result in the acquisition of or addition to fixed assets. The classification system used by a city to organize the accounting for various funds. A fund established to finance and account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Also called a SINKING FUND. The amounts of revenue which must be provided for a debt service fund so that all principal and interest payments can be made in full on schedule. (1) Expiration in service life of fixed assets, other than wasting assets, attributable to wear and tear through use and lapse of time, obsolescence, inadequacy, or other physical of functional cause. (2) the portion of the cost of a fixed asset charged as an expense during a particular period. Note: The cost of a fixed asset is prorated over the estimated service life of such asset and each period is charged with part of such cost so that ultimately the entire cost of the asset is charged off as an expense. In governmental accounting depreciation may be recorded in proprietary funds and trust funds where expenses, net income, and/or capital maintenance are measured. Obligations in the form of purchase orders, contracts, or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when the actual liability is set up. A fund established to finance and account for operations (1) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (2) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Examples of enterprise funds are those for utilities, swimming pools, airports, and solid waste services. If the accounts are kept on the accrual basis this term designates total charges incurred, whether paid or unpaid, including expenses, provision for retirement of debt not reported as a liability of the fund from which retired, and capital outlays. If they are kept on the cash basis, the term covers only actual disbursements for these purposes. Note: Encumbrances are not considered expenditures. 4-3 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 that 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. FISCAL YEAR A twelve-month period of time to which the annual budget applies and at the end of which a city determines its financial position and results of operations. 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. 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". 4-4 INTERNAL SERVICE FUND INVENTORY ORDINANCE POLICE EDUCATION FUND POLICE OFFDUTY SERVICES FUND REVENUES SPECIAL REVENUE FUND STREET MAINTENANCE FUND TAXES A fund established to finance and account for services and commodities furnished by a designated department or agency to other departments or agencies within a single governmental unit or to other governmental units. Amounts expended by the fund are restored thereto, either from operating earnings or by transfers from other funds, so that the original fund capital is kept intact. A detailed list showing quantities, descriptions, and values of property; also units of measure and unit prices. Note: The term is often confined to consumable supplies but may also cover fixed assets. A formal legislative enactment by the governing board of a municipality. A special revenue fund used to account for revenues pursuant to Florida Statute 943.25 which allows municipalities to collect two (2) dollars from each traffic citation for the purpose of criminal justice education and training for police officers. A special revenue fund used to account for revenues and expenditures associated with services provided by off duty police officers in private customer details to the various businesses and condominium associations. Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. A special revenue fund to account for restricted revenues and expenditures which by Florida Statutes are designated for street maintenance and construction costs. Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. 4-5