2009-20101VIIAVII SHORES VIL GE
A FLORIDA MUNICIPALITY
Proposed Operating and Capital Budgets
by Department
09
by Division
20�0
beginning October 1 and ending September 30
T>repnrec� b� the MinvK shores vULage F�m2vze Departvuev�,t
Respect fkLLU sutbvv.ittO to the M�avv.% shores vUinge CDI.cAc.I L
7 �pC. 1935 91f�
nu �_ umM
iami s4opej vi �
Nr�ye 10050 N.E. SECOND AVE.
0 ID Q' MIAMI SHORES, FLORIDA 33138 -2382
Telephone: (305) 795 -2207
Fax: (305) 756 -8972
THOMAS J. BENTON
VILLAGE MANAGER
July 2, 2009
Mayor Al Davis and the Members
Of the Miami Shores Village Council
10050 NE 2nd Avenue
Miami Shores, FL 33138
Subject: Fiscal Year 2009 -2010 Operating
And Capital Improvement Budgets
Dear Mayor Davis and Village Council Members:
To comply with the Florida State Statute 200.065 and Village Charter Section 34(2), 1
present you with the proposed Operating Budgets for the Village's fiscal year beginning October
1, 2009 and ending September 30, 2010. This has been a particularly difficult budget year. I
have previously provided you with the June 1, 2009, preliminary Miami Dade County Tax
Assessor's memorandum, showing that the Village had lost 12.2% of our property values. On
July 1, 2009, we received the final tax assessment report that dropped our property values an
additional 2.1 %, or a total of 14.3 %. This equates to an Ad Valorem property tax revenue loss
of approximately $903,262. In addition to the loss in property taxes we are also suffering from
one of the worst economic downturns since the Great Depression. This has resulted in
reductions in other revenues such as Interest Income, Half Cent Sales Tax, State Excise Taxes,
and State Revenue Sharing funds. As we approached the preparation of this year's budget, we
compared our anticipated revenue stream with the above losses in revenue, and our current
level of expenditures. The budget was out of balance by approximately $1.5 million when we
started developing our budget.
Upon learning of the 12.2% property value decline, I immediately put a hiring and
spending freeze in place on all but the most essential items necessary to operate our Village.
We anticipate that through the course of the current fiscal year, we will realize savings of
approximately $909,000. These savings will be used to offset the $1.5 million budget deficit. In
addition to the large fund balance carryover, I have also made over $400,000 in cuts in
programming, operating supplies, and personnel. The bulk of our general fund spending
basically lies within three departments: Police, Recreation, and Public Works. The rest of the
departments are primarily staffed by one individual, or have a very small staff and operating
budgets, making additional cuts to those types of departments non - productive and ineffective.
During last year's budget process, we focused the cuts in the Public Works Department and left
the Recreation and Police Department budgets mostly intact. At this point in time, any
substantial cuts in Public Works will be very noticeable to the aesthetic appearance of our
community. With that in mind, and with a $1.5 million shortfall, we are forced to make cuts in
both Recreation and for the first time, in the Police Department. I have attached a separate
schedule listing the proposed cuts necessary to balance this budget. The list represents all of
the departments and indicates the amount of anticipated savings by cutting the item from the
budget. In addition, the schedule indicates the millage increase necessary in our tax rate,
should you wish to restore any of the items that have been cut from the proposed budget.
Given our financial circumstances we are forced to lay off 1 full -time, 1 contractual, and
3 part-time employees from our work force. These positions include our Civilian Special
Assistant in the Police Department, our contracted tennis pro and his 3 part-time Clerks at the
Recreation tennis courts. In order for us not to impact next year's budget, we are proposing to
initiate these layoffs and make them effective Monday August 31, 2009. We will use the
remaining budgeted weeks of their salary in this fiscal year which ends September 30, 2009, to
fund their severance pay.
As presented, this budget does not contain any increase in the millage and is balanced
without a tax increase. As you will see throughout the document, this was possible largely due
to a freeze in spending, which will allow us to carry forward approximately $911,000 in savings.
The carry- forward offsets the 14.3% decline in property values and prevents us from having to
make huge budget cuts in this proposed budget.
Having heard our newly elected Property Appraiser speak several times in the past
week, it would appear that next year's property values will continue to drop in the double digit
range unless something significant happens to the real estate market in the second half of this
year. As our economy continues to deteriorate, these anticipated additional reductions,
1 coupled with larger legally required pension plan contributions due to pension plan losses
precipitated by the stock market decline, as well as the continued increase in our normal
operating expenses, may require us to raise the millage more than a mil to keep from loosing
more services in the following fiscal year (2011).
In order to avoid this "sticker shock ", the Council may wish to seriously consider raising
the millage by a modest amount this year and bank the funding generated by this increase to
help offset the 2011 short fall. I make this suggestion as we will no doubt have less of a budget
surplus to work with in future years as we continue to reduce our budget. Attached to this
budget message you will find a work sheet that will provide you with a millage schedule that
shows how much funding can be generated by a specific millage rate and what the additional
increase would be to an average home in the Village.
As I previously indicated this budget is presented to you balanced without a tax
increase, and with no increases in the garbage rates which will stay at $705.52, and no increase
in our Stormwater Utility which will remain at $11.25 per quarter. The debt service millage
rates for the Aquatic Center will be 0.2843, and 0.4216 for the Charter School. The total debt
service millage to be levied equals 0.7059.
The proposed budgets for each of the individual reporting funds for the new year are:
General Fund $12,066,785, Special Revenues $2,850,198, (Excise taxes, Local Option Gas tax,
Transportation Surtax Fund), Enterprise Fund $3,103,690, (Sanitation and Stormwater Fund),
Debt Service, $1,024,866, (Charter School and Pool Bonds), and the Village's Internal Service
Funds $2,376,306, (Risk Management and Fleet Maintenance), and a Capital Project Fund of
$459,125. Our combined budgets total $21,880,970, (including Capital Projects).
In preparing this budget, realizing that significant reductions will have to be made due
to the drop in property values, our Department Head Staff was instructed to recommend cuts
that would affect the fewest numbers of our residents, and would maintain the safety and
aesthetic appearance of our community to the largest extent possible. I should also point out
that this budget includes the elimination of the non - bargaining unit merit pay program, and
reductions to the Village's Health Insurance Program offered to all of our employees. Our labor
contracts for our two bargaining units, which represent the bulk of our employees: The
Federation of Public Employees, and the Police Benevolent Association, are in effect through
September, 2010. Given the economic climate and forecast, I would anticipate having to
negotiate the same type of benefit reductions for those employees as well.
As required by Florida State Statutes, the Village must follow specific time frames and
take certain steps to adopt and levy Ad Valorem Taxes for the new fiscal year. On Tuesday, July
14, and possibly Wednesday, July 15, 2009, we will hold the Annual Budget Workshop. At this
meeting, the Council will meet with the Manager and the Department Heads to review and
consider each Department's operating budget request. No formal actions occur at this
workshop. However, this will be the opportunity for Council to ask questions, include, exclude,
add, delete, or modify the proposed budget.
Following the Workshop meeting, a resolution will be presented to you during the
regularly scheduled July 21, 2009, Council Meeting. The resolution adopts legislation that
tentatively sets millage rates for the operating and capital budget, the two debt service levies,
and will also set the first of two required public hearings in September.
In September, the Village Council will hold two public hearings. The first of these two
mandatory hearings to comply with the "Truth and Millage Legislation" is tentatively scheduled
on Tuesday, September 1, 2009 at 7:00 pm. The second of two meetings will be held two
weeks later and will be tentatively scheduled for Tuesday, September 15, 2009. At the second
meeting, Council will adopt two resolutions; the first will be adopting the final Ad Valorem Tax
Levies for the new fiscal year, and the second will adopt the final Operating Budgets. Notice of
these hearings will be provided according to the State's TRIM requirements- and residents will
have the opportunity to express their views on the proposed budgets.
Respectfully submitted,
Tom Benton
Village Manager
TB:pc
Mgr. -1933 — Revised
ili
MIAMI SHORES VILLAGE
FY 2009 - 2010 BUDGET REDUCTIONS
DEPARTMENT: DIVISION:
ACCOUNT
NUMBER
DEPARTMENT
AMOUNT
REDUCED
IMPACT
Cost to Avg
Home
BUILDING
318
0.0004
0.09
CODE ENFORCEMENT
2,957
0.0039
0.85
PLANNING & ZONING
2,595
0.0034
0.75
FINANCE
8,497
0.0112
2.44
POLICE - OPERATIONS
208,173
0.2745
59.89
POLICE - SCHOOL GUARD
925
0.0012
0.27
PUBLIC WORKS - PARKS
13,600
0.0179
3.91
PUBLIC WORKS - STREETS
13,700
0.0181
3.94
PUBLIC WORKS - ADMINISTRATION
6,057
0.0080
1.74
PUBLIC WORKS - REC MAINTENANCE
8,600
0.0113
2.47
RECREATION -ADMINISTRATION
9,226
0.0122
2.65
RECREATION - ATHLETICS
6,426
0.0085
1.85
RECREATION - SUMMER CAMP
1,600
0.0021
0.46
RECREATION - TRAVEL SOCCER
5,000
0.0066
1.44
RECREATION - INTRAMURAL SOCCER
2,153
0.0028
0.62
RECREATION- TRAVEL BASEBALL
2,500
0.0033
0.72
RECREATION - INTRAMURAL BASEBALL
2,153
0.0028
0.62
RECREATION - INTRAMURAL BASKETBALL
3,230
0.0043
0.93
RECREATION - AFTER SCHOOL CARE
2,200
0.0029
0.63
RECREATION - COMM. CENTER
17,537
0.0231
5.05
RECREATION - AQUATICS
17,377
0.0229
5.00
RECREATION - TENNIS
61,484
0.0811
17.69
LIBRARY
4,567
0.0060
1.31
TOTAL
Is 400,875
0.5287
$ 115.33
Miami Shores Village
Adopted FY 2009 -10 Operating Budget
Revenue Report by Fund / Classification
FY -10 Revenue by Fund vii
TOTAL Budgary
"
j"q qI✓C �D
Variance %Chg:
AMENDED FY 2008-
Actual thru
Projected to
PROJECTED:FY Variance FY
�UbOEf
between FY'08 v'09
09 BUDGET
03.31.2009
09.30.2009
2008 -09 2008 -09
FY'OB& FY'09
Ad Valorem Taxes
6,691,969 $ (544),
$ (903,264)? - 13.50%
Current Ad Valorem Taxes
$ 6,692,513
$ 5,396,969
$ 1,295,000
$
Sub - total: Taxes
$ 6,692,513
$ 5,396,969
S 1,295,000
$ 6,691,969: $ (544)
$ 9,784 2d4',
$ (903,264): - 13.50%
Licenses Ft Permits
Building Permits
$ 379,250
$ 170,542
$ 185,377
$ 355,919 $ (23,331);$
X65 000`
$ (14,250)! -3.76%
2,500
14,835
14,835 1 12,335
s
(2,500); - 100.00%
Plans submittal fees
16,579
22,000 1 22,000
?12 000`
12,000
Structural Review Fees
-
5,421
5,000
2,776
2,400
5,176 1 176
0.00%
Zoning Et variance fees
1,500
2,460
2,000
4,460 1 2,960
_
1500;
1,000 ? 66.67%
Certificate of Re- occupancy
80,659 ! 40,659
50 000.
10,000 25.00%
Licenses It Permits: Other
40,000
50,659
30,000
77,000
68,675
1,500
70,175 (6,825)'
Q 000=
(7,000): -9.09%
Local Business Licenses: Village
22,000
17,582
8,000
25,582E 3,582
a *.'`� ',a�' n r
4,000 ` 18.18%
Local Business Licenses: County
1,240 i 1,240
�:1)
1,500
Permit (Annual Alarm)
Sub- total: Licenses & Permits
-
$ 527,250
1,240
$ 334,190
-
$ 245,856
$ 580,046 1 $ 52,796
$ W."60"
$ 4,750 i 0.90%
Fines 6: Forfeitures
School Crossing Guards
$ 26 500
$ 11,903
$ 17,005
$ 26,908 $ 2,408
$ 500E 1.89%
Fines & Forfeitures: Police Dept
70,000
55,630
50,000
105,630 35,630
g ` , 0O 30,000 42.86%
Fines Et Forfeitures: Library
8,500
4,842
4,200
9,042 ' 542
rn y � 500 5.68%
Penalties & Delinquencies
500
2,502
-
2,502 2,002
` y 500 100.00%
Penalities: Local Business Licenses
1,500
1,534
1,534 34
-` 0.00%
Fines & Forefeitures: Code Enforcement
100,000
154,420
50,000
204,420 104,420
j ,': - i 0•00%
Subtotal: Fines & Forfeitures
$ 207,000
$ 230,831
$ 121,205
$ 352,036 i $ 145,036`
` -: _- _. $ 31,500 ? 15.22%
Rents & Royalties
Country Club Rental
$ 25,000
$ 12,614
$ 12,614
$ 25,228 1 $ 228
9r $ 0'00%
Other rentals
-
75,000
-
75,000 75,000
Sub - total: Rants /Royalties
$ 25,000
$ 87,614
$ 12,614
$ 100,228 $ 75,228
$ 25f)Ob $ E 0.00%
Interest Earnings
$ 15,000
$ 2,305
$ 2,400
$ 4,705 $ (10,295)
$ v 900;
'.
$ (14,500)E - 96.67%
Interest earnings - Checking
100,000
17,084
7,200
24,284 (75,716)
_ 11,0=
(90,000)E 90.00%
Interest earnings - Investments
75
991 i (19,009)
� �r '` -; t
(19,000); - 95.00%
Interest earnings - SBA
20,000
916
$ 29,980 $ (105,020)
;; 1i 500;;
$ (123,500); •91.48%
Sub- total: Interest
$ 135,000
$ 20,305
$ 9,675
Miscellaneous Revenues
Other: Recycling sales
$ 6,000
$ 13,464
$ 500
$ 13,964: $ 7,964
>- `'' T 000'.
$ 1,000: 16.67%
Other: Lost & Paid books
1,000
348
300
648 (352)
' 600.
(400); -40.00%
1,000
(1,000)'¢'
(1,000): - 100.00%
Surplus property sates
5,000
3,377
1,657
5,034 i 34
, bbD±
1,000 20.00%
Other Miscellaneous revenues
235
250
485 35
450:
- 0.00%
Other: Library - miscellaneous
450
16,195 i 16,195
13,506
13,500
Other: Unity Day
16,195
Discounts
100
44
44 E (56)
50
(50) - 50.00%
Sub - total: Miscellaneous Revenues
$ 13,550
$ 33,663
$ 2,707
$ 36,370 1 $ 22,820
27,600`:
$ 14,050 ! 103.69%
Intergovernmental Revenues
State Revenue Sharing
$ 227,164
$ 100,804
$ 100,804
$ 201,608E $ (25,556)
$ . -:' 206,829
- -. $ (20,335); -8.95%
Mobile Home License
125
67
50
117E 8
125`'
100.00%
Alcohol Beverage Licenses
1,100
1,022
1,022 (78)
1 022=
(78) -7.09%
1/2 -cent Sales Tax
674,742
247,972
325,000
572,972E (101,770)
598083.
(76,559); - 11.35%
Sub - total: Intergov'tal
$ 903,131
$ 348,843
$ 426,876
$ 775,719: $ (127,396)
$ 806,10
$ (96,972); - 10.74%
FY -10 Revenue by Fund vii
Miami Shores Village
Adopted FY 2009 -10 Operating Budget
Revenue Report by Fund / Classification
FY -10 Revenue by Fund viii
AMENDED FY 2008
09 BUDGET
Actual thru
03.31.2009
Projected to
09.30.2009
TOTAL Budgary
PROJECTED: FY E Variance FY
2008.09 2006 -09
.� r
B1I�10E'� ,,; ?
FY 2010
Variance %Ch
between g'
EFY'08v'0
FY'088: FY'09
Charges for Services
Charges: Lien Search
$ 5,000
$ 4,030
$ 1,970
$ 6,000 $ 1,000
': r
$ 0.00%
Police Extra -duty Pay
100,000
108,971
66,302
175,273 75,273
_. _.
117,534 117.53%
Police Extra -duty Surcharge (incl ProPlay)
35,000
18,405
15,000
33,405E (1,595)
;43,507,)
8,507: 24.31%
Charges: Copies In Village Hall
-
40
40 E 40
'k
"•
Charges: Lot cleaning & mowing
25,000
29,042
15,000
44,042 19,042
� (ff 0
15,000 60.00%
Charges: DOT Landscape maintenance
19,901
9,951
9,950.
19,901
{91901' >?
0.00%
Charges: Parking meter Fees
700
294
294 (406)
3 ZQQ=
(500); - 71.43%
Charges: Library Application Fees
4,500
2,080
2,000
4,080: ( 420)
, ;;4;000{
(500): - 11.11%
Charges: Library- Computer Access Fee
1,200
688
600
1,288 88
0.00%
Recreational fees: Summer Camp.
133,000
133,000
133,000 E -
',"�-', =A2f00Q' -.
9,0001 6.77%
Recreational fees: After- school programs
123,500
54,876
57,229
112,105 (11,395)
2,500 1 2.02%
Recreational fees: Intramual Soccer
30,000
36,404
36,404 6,404
2,000 6.67%
Recreational fees: Intramural Baseball
25,300
24,052
558
24,610E (690)
5,
(300); -1.19%
Recreational fees: Intramural Basketball
24,552
23,576
23,576E (976)
:
(552); -2.25%
Recreational fees: Intramural Softball
7,500
6,990
6,990E (510),
0.00%
Recreational fees: Travel Soccer
1,473
1,473: 1,473
r
""
Recreational fees: Athletic Rental
100
-
100: 100
`tom „
••
Recreational fees: Athletic Facility Prgm
4,200
2,111
2,500
4,611: 411
M
300E 7.14%
Recreational fees: Camp Trips
10,000
(507)
11,000
10,493: 493
,._
2,000E 20.00%
Recreational fees: Bridge Rental
19,128
9,450
6,680
16,130: (2,998)
x 01.1 ... Og
(3,128)1 •16.35%
Recreational fees: Comm Ctr Facil Rentals
12,022
7,644
4,975
12,619 E 597
h- 0 ''
2,000E 16.64%
Recreational fees: Comm Ctr Classes
149,465
122,582
105,000
227,582E 78,117
49,065: 32.83%
Recreational fees: Comm Ctr Special
-
2,330
2,330E 2,330
MEN
••
Recreational fees: Adventure Camp
10,733
170
11,000
11,170E 437
437 1 4.07%
Recreational fees: Speciality Camp
15,000
12,000
12,000: (3,000)
IOWN W, XWO S
(2,000)1 - 13.33%
Recreational fees: Adventure Field Trips
7,354
84
7,400
7,484 E 130
tW, W,7y
130 E 100.00%
Recreational fees: Basketball
2,800
808
800
1,608 1 (1,192)
_ 1 .
800E 100.00%
Recreational fees:Snack Shack Rental
1,800
430
430E (1,370)
(1,800): 100.00%
Recreational fees: Concession - Pool
58,000
1,690
40,000
41,690E (16,310)
kf -45;
(13,000)1 100.00%
Recreational fees: Tennis Fees
4,500
2,397
2,350
4,747E 247
:, , '��4,506
0.00%
Recreational fees: Aquatic Admissions
165,000
26,668
130,000
156,668E (8,332)
10,000f'.
(5,000)1 -3.03%
Recreational fees: Swim classes
38,000
6,546
29,500
36,046E (1,954)
f
(1,000)1 •2.63%
Recreational fees: Aquatic Facility Rental
30,000
5,161
24,000
29,161E (839)
0.00%
Recreational fees: SwimTeam Registration
6,000
7,996
1,500
9,496E 3,496
£9�Op0
3,000: 50.00%
Recreational fees: Umbrella Rental Admissi
129
129 E 129
'
••
Recreational fees: Umbrella Rental Concess
129
129 E 129
= s§
•'
Recreation Fees: Insurance proceeds
15,000
6,010
8,000
14,010E (990)'_
j; 5;00bs:
E 0.00%
Recreational fees: (Program Refunds)
(2,224)
-
(2,224)1 (2,224);;
-
••
Sub- total: Charges for services
$ 1,084,155
$ 520,536
$ 698,354
$ 1,218,890 1 $ 134,735
�'a2B88.
$ 184,493 1 17.02%
Interfund 8: Equity Transfers
Interfund transfer from Excise Tax Fund
$ 2,147,200
$ 989,195
$ 1,131,618
$ 2,120,813 E $ (26,387)
p$ .2;104,50tl
$ (42,700)1 -1.99%
Interfund transfer: Sanitation Mgmt Fee
185,000
92,500
92,500
185,000 E
" 200,OOOs
15,000 E 8.11%
Interfund transfer: Storm water Mgmt Fee
30,000
15,000
15,000
30,000E
35,000`.
5,000E 16.67%
Contribution Fund Balance
1
1,500,000
1,500,000
1,500,000 ;
1,028,630'
(471,370)1 •"
Appropriation from RESERVED Fund Balance
233,332
119,368
119,368E (113,964)
(233,332)1 - 100.00%
Sub- total: Contributions
$ 4,095,532
$ 2,596,695
$ 1,358,486
$ 3,955,181 1 $ (140,351)
;$ 3,368,13Q�
$ (727,402)1 - 17.76%
Total Income: General Fund
$ 13,683,131
$ 9,569,646
$ 4,170,773 1
$ 13,740,419 $ 57,304
$ 12�Od6,765?
$ (1,616,346): - 11.81%
FY -10 Revenue by Fund viii
Miami Shores Village
Adopted FY 2009 -10 Operating Budget
Revenue Report by Fund / Classification
GRAND TOTAL ALL FUNDS $ 27,155,359 1 $ 17,518,658 I $ 8,258 964 I $ 25,777,622 I $ (1,377,721)1 $ 21,880,970' $ (5,274,389)1 - 19.42%
FY -10 Revenue by Fund
AMENDED FY
2008 -09 BUDGET
Actual thru
03.31.2009
Projected to
09.30.2009
TOTAL :: Budgary
PROJECTED: FY ; Variance: FY
5+t°
2008 -09 2008 -09
r
1,z
(-1 ,'•
Variance j %ChB: FY•0
between i .09
V
FY`08lk FT09 1
Excise Tax Proceeds IF 120)
$ 641,250
$ 259,650
$ 370,000
$ 629,650 $ (11,600)
, •`
$ (1,250); •0.19%
Franchise Fees: Electricity
Franchise Fees: Gas
19,000
6,383
4,118
10,501 -. (8,499)
(8,500); - 44.747b
Franchise Fees: Solid Waste
9,500
5,797
5,500
11,297 1,797
`_ - 2
AV, ,'
1,500 15.79%
Public Service Tax: Electricity
610,000
269,024
341,000
610,024 - 24
10,000 1.64%
- #DIV /01
Public Service Tax: Local telephone
`
Public Service Tax: Telecomm
Public Service Tax: Simplified Telecom
-
745,450
401,338
336,000
737,338: (8,112),;:300,
"rs,. _
- #DIV /01
(45,450); -6.10%
Public Service Tax: Water
Public Service Tax: Gas
100,000
22,000
34,216
12,787
65,000
10,000
99,216 (784)
22,787 787
a ,';', Bx +,
.28,db0:`•
(2,000): -2.00%
3,000 13.64%
Public Service Tax: Fuel Oil
-
-
-
f #DIV /01
Total Income: Excise Taxes
$ 2,147,200
$ 989,195
$ 1,131,618
$ 2,120,813: $ (26,387)
S - ,�-2'l X00;
$ (42,700); -1.99%
Local Option Gas Tax Proceeds (F1301'
LOGT: 6 - cent Tax
$ 197,330
$ 74,651
$ 104,000
$ 178,651: $ (18,679)
.$�_, •,�, _.;178,46j_r
$ (18,869); -9.56%
LOGT: 3- cent Tax
73,840
29,424
41,000
70,424 € (3,416)
Z °�%!��9g
(5,201); -7.04%
State Revenue Sharing: Fuel Tax
80,868
40,161
40,160
80,321 i (547)
(5,799); -7.17%
Gasoline Tax Refund
11,600
2,998
750
3,748: (7,852)
F E gy,01„�Oa (2,600); - 22.41%
Interest allocation
20,213
2,404
7,500
9,904 ; (10,309)
ray � ° ? (19,213)1
Contribution from Fund Balance
735,954
(735,954)
-._1, (600,818): ••
Total Income: Local Option Gas
$ 1,119,805
$ 149,638
$ 193,410
$ 343,048 $ (776,757)
4 W# $ (652,500); •58.27%
Half -cent Transportation Surtax (F135)
Proceeds from Surtax Levy for operations
$ 261,075
$ 64,906
$ 184,000
$ 248,906 $ (12,169)
•; j,, s,
$ (39,161); - 15.00%
Proceeds from Surtax (20% Transport Reser
65,269
16,227
48,681
64,908 1 (361)
_
(9,790); - 15.00%
Interest earnings
Approp. From Retainage Earning Amd. #1
15,834
637
500
1,137 1 (14,697)
M Q
L
(14,834): - 93.68%
Contribution from Fund Balance
650,000
-
(650,000)
x,Trr - „+
(650,000)1 •100.00%
Total: 1/2 -Cent Transport Surtax
$ 992,178
$ 81,770
$ 233,181
$ 314,951 1 $ (677,227)
$ (713,785)1 - 71.94%
Debt Service Fund (F201)
AV Taxes- Current Real Property
$ 576,593
$ 464,107
$ 100,000
$ 564,107 ? $ (12,486)
G
$ (41,309)) -7.16%
AV Taxes - Current Personal Property
-
#DIV 101
Interfund: General Fund
300,797
300,797
-
300,797 -
95,083 31.61%
Interfund: Local Option Gas Tax Fund
93,702
93,702
-
93,702
0.00%
Interest earnings
6,337
1,800
8,137: 8,137
•
»
Equity Transfers
-
-
NO
Total Income: Debt Service
$ 971,092
$ 864,943
$ 101,800
$ 966,743': $ (4,349)
$ 53,7741 5.54%
Capital Proiect Fund IF3011'�
$ 1,518,259 $ 18,259
658,643 1 8,643'
-i.- Tar-?
Interfund: General Fund
Interfund: Local Option Gas Tax Fund
$ 1,500,000
650,000
$ 1,518,259
658,643
$ -
-
, s e4,.
z ,�
$ (1,216,000); •61.07%
(650,000); - 100.00%
Interfund: Half Cent Transportation Tax
650,000
658,163
-
658,163: 8,163
r -
(650,000); - 100.00%
Interest earnings
250
30,513
5,000
35,513 35,263
(125)•; - 50.00%
Contribution from Retained Earnings
-
-
^`?`,, w- ;,"'„�.1t' +.a
#DIV /01
Contribution from Res Retained Earn.
71,080
(71,080)
`'� f A776 OiiQ.
103,920 p »
Totallncome: Debt Service
$ 2,871,330
$ 2,865,578
$ 5,000
$ 2,870,578 $ (752),
iE45$;12,9r
$ (2,412,205)1 - 84.01%
.283,
Stormwater Operations IF4021
Charges: Utility service Fees
$ 224,426
$ 113,688
5 112,815
$ 226,503 $ 2,077
$
$ 4,230 1.88%
Penalties Et Delinquencies
Interest: Allocation of Earnings
2,500
5,435
3,990
2,431
1,500
800
5,490 1 2,990
3,231E (2,204)
x
M^0 f
0.00%
(3,435)1 - 63.20%
Other: Miscellaneous
-
, , €,,
#DIV 101
Transfers-in from General Fund
=
#DIV /01
Contribution from Retained Earnings
-
- -
#DIV /01
Contribution from Res Retained Earn.
23,000
-
- (23,000)
(23,000)1 •100.00%
Total income: Storm Water
$ 255,361
$ 120,109
$ 115,115
$ 235,224 1 $ (20,137)
$,__'' -- ;133,,1$61.
$ (22,205); -8.70%
Sanitation Operations (F405)
Charges: Sanitation Service Fees
$ 2,632,480
$ 1,423,729
$ 1,209,210
$ 2,632,939 ; $ 459
$ - .169018$%1;;
$ 58,054: 2.21%
Charges: Special Pick -up Fees
3,500
2,874
326
3,200 1 (300)
,�- 3,000
(500): - 14.29%
Charges: Recycling (Biscayne Park)
35,000
17,500
17,500
35,000 1
. ,35,000';.
0.00%
Penalities: Delinquent fl Penalty fees
61,000
58,855
5,000
63,855 2,855
50,000:
(11,000); - 18.03%
Interest: Allocation of Earnings
7,573
586
200
786 1 (6,787)
_
(7,573):
Contribution from Retained Earnings
111,709
-
(111,709)
` 92,000
-- (19,709): - 17.64%
Total Income: Sanitation
$ 2,851,262
$ 1,503,544
$ 1,232,236
$ 2,735,780 $ (115,482)
$ ,2,870,534:x.
S 19,272 1 0.68%
Internal Service Funds
Finance: Risk Management (F501)
$ 920,582
$ 752,535
$ 448,555
$ 1,201,090 $ 280,508
'$ ! 971,5821
$ 51,000 5.54%
Public Works: Fleet Maintenance (F550)
1,343,418
621,700
627,276
1,248,970 (94,442):..
- ?1,404,724-
61,306 ? 4.56%
Total income: Internal Services
$ 2,264,000
$ 1,374,235
$ 1,075,831
$ 2,450,066 $ 186,066
$ 2,376,306
S 112,306 4.96%
GRAND TOTAL ALL FUNDS $ 27,155,359 1 $ 17,518,658 I $ 8,258 964 I $ 25,777,622 I $ (1,377,721)1 $ 21,880,970' $ (5,274,389)1 - 19.42%
FY -10 Revenue by Fund
Miami Shores Village
Adopted FY 2009 -10 Operating Budget
Expenditure bV Department and Funds
Department / Division
FY 2009
AMENDED
TOTAL
PROJECTED TO
09 -30 -2009
BUDGETARY
VARIANCE FOR
FY2008 09
d10
Variance to
FY 09 Budget
% Chg
Office of the Mayor & Village Council
$ 8,780
$ 6,573
$ 2,207
$ (3,385)
- 38.55%
Office of the Village Attorney
137,625
143,577
(5,952)
1,825
1.33%
Office of the Village Manager
237,008
228,861
8,1475'lb
(1,743)
0.74%
Office of the Village Clerk
153,080
148,865
4,215
(18,202)
- 11.89%
Code Enforcement Division
166,470
158,649
7,821
9,427
5.66%
Building Department
328,195
319,585
8,610
9i.
21,332
6.50%
Planning & Zoning Department
183,720
150,780
32,940
, 15 42
(27,478)
- 14.96%
Finance Department
506,368
417,826
88,542
2 t
(6,540)
-1.29%
Police Department
5,464,392
5,129,880
334,512
1
(30,990)
0.57%
Public Works: Parks Division
433,824
415,999
17,825
+ $0
(39,144)
-9.02%
Public Works: Street Division
522,268
439,683
82,585
(101,883)
- 19.51%
Public Works: Administration Division
403,408
385,324
18,084
(11,077)
-2.75%
Public Works: Recreation Maintenance
211,227
205,903
5,324
(12,417)
-5.88%
Recreation (Combined)
1,950,618
1,945,421
5,197
(193,705)
-9.93%
Library Operations
417,772
403,697
14,075,
(3,900)
-0.93%
Unclassified / Non- Departmental
2,558,376
2,211,166
347,210
(
(1,198,465)
- 46.84%
TOTAL General Fund Expenses
$ 13,683,131
$ 12,711,789
$ 971,342
$ (1,616,346)
- 11.81%
Finance: Excise Tax Fund [F120]
$ 2,147,200
$ 2,120,813
$ 26,387
$ (42,700)
-1.99%
PWks: Local option Gas Tax [F130]
1,119,805
942,448
177,357
(652,500)
- 58.27%
PWks: 1 /2 -ct Transport Surtax Fund [F135]
992,178
841,957
150,221
(713,785)
- 71.94%
Sub- total: All Other Funds
$ 4,159,183
$ 3,905,218
$ 353,965
$ (1,408,985)
- 33.08%
Capital Proiect Fund
Capital Project Fund [F301]
2,871,330
646,800
2,224,530
,
(2,412,205)
84.01%
Sub - total: Capital Project Fund
$ 2,871,330
$ 646,800
$ 2,224,530
` 5Sy1�
$ (2,411,205)
84.01%
Internal Service Funds
Finance: Risk Management Division [F501]
$ 920,582
$ 1,059,367
$ (138,785)r
7f
$ 51,000
5.54%
Public Works: Fleet Maintenance Div. [F550]
1,343,418
1,040,794
302,624
61,306
4.56%
Sub- total: Internal Service Funds
$ 2,264,000
$ 2,100,161
$ 163,839,3t6,�';
112,306
4.96%
Enterprise Funds
Public Works: Storm Water Division [F402]
$ 255,361
$ 240,247
$ 15,114
t
>���?
PLANNING & ZONING
ORGANIZATION CHART
PLANNING & ZONING DIRECTOR'
DAVIDA. DACQUISTO
ADMINISTRATIVE
ASSISTANT
VALERIE BIERLEY (0.5 FTE)
PZ -1
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
PLANNING and ZONING DEPARTMENT
Services, Functions and - Activities
The mission of the Planning and Zoning Department is to provide Miami
Shores Village with professional, courteous and timely planning services that
promote and facilitate the orderly and efficient development of the
community; to protect existing neighborhoods through sound regulatory
controls; and to promote development that is in conformity with the
Comprehensive Plan, Village Code, Federal and State regulations.
BUDGET HIGHLIGHTS
FY'09 FYI Change
Personnel costs ....... ............................... $ 126,020 $ 134,691 $ 8,671
Operating costs ....... ............................... 55,690 21,551 (34,139)
Capital outlay ........ ............................... 2,000 - 2,000
TOTAL ... ............................... $ 183,710 $ 156,242 $ 27,468
The significant change includes a decrease in professional services relating
to the Village's Comprehensive Plan and Zoning Code rewrite.
This department is estimated to generate $5,000 in General Fund
Revenues.
PZ -3
Planning & Zoning Division
Code 001 - 0450 - 524. * * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.11000 Executive Salary $ 98,949 Planning and Zoning Director base salary includes
40000 Travel
.41200 Telecommunications: Cellular
.42000 Postage
revisions, filing with the State. Funding to amend
the Zoning Code. Costs of adoption.
4,525 Attend national American Planning Association
conference and Florida APA conference to acquire
credits necessary to maintain AICP certification.
50 Funding for ATILT cellular phone
500 Zoning hearing notices, certified mailings
miscellaneous correspondence.
PZ -5
COLA
.11001
Executive Benefit
6,500
Executive benefit package.
.12000
Regular Salaries
14,812
Administrative Assistant (50% allocated with Code
Enforcement Division)
.21000
FICA
9,200
Social Security and Medicare taxes
.23000
Health Insurance
4,626
Estimated annual employee costs for health,
dental and other contractually obligated non -
liability benefits
.24000
ISF: Workers' Compensation
604
Allocated cost of workers' compensation premiums
paid to the FL League.
Subtotal Personnel Services
$ 134,691
OPERATING EXPENSES
.31000
Professional Services
$ 5,000
Funding for the Village's Comprehensive Plan
40000 Travel
.41200 Telecommunications: Cellular
.42000 Postage
revisions, filing with the State. Funding to amend
the Zoning Code. Costs of adoption.
4,525 Attend national American Planning Association
conference and Florida APA conference to acquire
credits necessary to maintain AICP certification.
50 Funding for ATILT cellular phone
500 Zoning hearing notices, certified mailings
miscellaneous correspondence.
PZ -5
Planning & Zoning Division
Code 001 - 0450 - 524. * * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES - Continued
.45100
ISF: Risk Management
690
Allocated costs for property, casualty and
general liability insurance premiums paid to the
FL League.
.45200
ISF: Fleet Maintenance
5,061
Calculations prepared by the Finance
Department, applying the total fleet
maintenance costs to all user divisions and the
total number and types of vehicles assigned to
each user function.
.47000
Printing
1,000
Information brochures, notice boards,
miscellaneous printing of promotional literature
.51000
Supplies: General Office
750
Pens, paper, ink and other office supplies for a
one year period for one and one half (1.5) full -
time employees
.52200
Supplies: Other operating
1,500
Computer peripheral equipment, software, filing
and storage facilities
.54000
Subscriptions and Memberships
625
American Planning Association, Florida Chapter,
American Institute of Certified Planners, Florida
Planning and Zoning Association
.58000
Training and Education
500
Attend two (2) local Planning and Zoning
seminars, acquire credits necessary to maintain
AICP designation.
Subtotal: Operating Expenses $
21,551
TOTAL: PLANNING and ZONING DEPARTMENT $
156,242
PZ -6
BUILDING DEPARTMENT
ORGANIZATION CHART
BUILDING DIRECTOR
NORMAN BRUHN
ADMINISTRATIVE I MECHANICAL
SUPERVISOR INSPECTOR
VACANT JAN PEIRRE PEREZ
PLUMBING
INSPECTOR
JAMES LEVEROCK
STRUCTURAL
PERMIT CLERK I REVIEW
CLAUDIA CUBILLOS NELSON LONSDALE
ELECTRICAL INSPECTOR
CONTRACTUAL
MICHAEL DEVANEY
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
BUILDING DEPARTMENT
Services, Functions anddActivities
The Building Department is responsible for the enforcement of all State,
County and municipal construction and building related codes. Building
inspections ensure compliance with the Miami Shores Village Code, the
Florida Building Code and all other applicable State and Federal codes.
Compliance includes building plans examination, permitting and the
inspection of construction methods and materials. The Department
processes all permit applications, ensuring the mandatory information and
documentation are included. Upon completion of a project, the Department
issues a certificate of occupancy or certificate of completion.
BUDGET HIGHLIGHTS
Changes in the personnel budget resulted from a reorganizing of the
department to add an administrative supervisor position and remove one
permit clerk position. There is a slight increase in contractual services
which is offset by increased revenue.
This department is estimated to generate $429,500 in Building - related
General Fund Revenues.
B -3
FY'09
FYI
Change
Personnel costs ....... ...............................
$ 264,332
$ 286,855
$ 22,523
Operating costs ....... ...............................
63,863
62,672
(1,191)
Capital outlay ........ ...............................
-
-
-
TOTAL ... ...............................
$ 328,195
$ 349,527
$ 21,332
Changes in the personnel budget resulted from a reorganizing of the
department to add an administrative supervisor position and remove one
permit clerk position. There is a slight increase in contractual services
which is offset by increased revenue.
This department is estimated to generate $429,500 in Building - related
General Fund Revenues.
B -3
BUILDING DEPARTMENT
Code 001 - 0400 - 524. * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.11000 Executive Salary $ 98,083 Building Director base salary includes
.41002 Telecommunication: Internet
540 Estimated air card cost for internet
access.
B -5
COLA
.11001
Executive Benefit
6,500
Executive benefit package
.12000
Regular Salaries
71,777
(1) Administrative Supervisor
(1) Permit Clerk
.13000
Other Wages
72,000
(2) Inspectors: Plumbing Et Mechanical
(1) Inspector: Building (temporary as
needed)
(1) Structural Engineer (Funded by
structural review fees)
.21000
FICA
19,000
Social Security and Medicare taxes
.23000
Health Insurance
13,993
Estimated annual employee costs for
health, dental and other contractually
obligated non - liability benefits
.24000
ISF: Workers' Compensation
5,502
Allocated cost of workers' compensation
premiums paid to the FL League.
Subtotal Personnel Services
$ 286,855
OPERATING EXPENSES
.34000
Contractual Services
$ 40,000
Fees to external contractor that provides
Electrical inspections.
.34100
Cont Svc: Temporary Labor
3,000
Funding for temporary labor staff to assist
with operations.
.41002 Telecommunication: Internet
540 Estimated air card cost for internet
access.
B -5
BUILDING DEPARTMENT
Code 001 - 0400 - 524.`"***
CODE
CLASSIFICATION
AMOUNT
EXPLANATION
OPERATING EXPENSES - Continued
.42000
Postage
400
Correspondence and certified mail
.45100
ISF: Risk Management
4,982
Allocated costs for property, casualty and
general liability insurance premiums paid
to the FL League.
.45200
ISF: Fleet Maintenance
7,470
Calculations prepared by the Finance
Department, applying the total fleet
maintenance costs to all user divisions
and the total number and types of
vehicles assigned to each user function.
.46200
Repairs and Maintenance
1,000
Estimated funding requirement for repairs
and maintenance to furniture, fixtures,
equipment not otherwise insured by
service contracts.
.47000
Printing
1,000
Printed forms for Building: permits,
garage sale, other miscellaneous printing
.51000
Office Supplies
1,000
Pens, paper, ink and other office supplies
for a one year period for three (3) full -
time employees
.52200
Other Operating Expenses
3,000
Paper, printer cartridges, filing cabinets
Et miscellaneous supplies for Building
Department
.54000
Subscriptions and Memberships
280
Funding for various professional
associations and publications.
Subtotal: Operating Expenses
$ 62,672
TOTAL: Building Department
$ 349,527
F'.
CODE ENFORCEMENT
ORGANIZATION CHART
CODE ENFORCEMENT SUPERVISOR
ANTHONY FLORES
CODEENFORCEMENT
OFFICER
MICHAELORTA
ADMINISTRATIVE ASSISTANT
VALERIE BIERLEY (0.5 FTE)
G1
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
CODE ENFORCEMENT DEPARTMENT
Services, Functions and-Activities
The Code Enforcement Department performs community -wide inspections to
maintain the highest standards of Miami Shores Village. By forging an
alliance with the community and its residents, staff is able to achieve an
exceptionally high compliance percentage. Continuing violations are
processed through the Code Enforcement Board which may impose fines in
the form of property liens. Staff associates work closely with the Police,
Public Works and Finance Departments in order to achieve Village -wide
community improvement programs.
BUDGET HIGHLIGHTS
Increases in operating costs are due to increased court filing fees and
postage.
This department is estimated to generate $100,000 in General Fund
Revenues.
C -3
FY'09
FY'l0
Change
Personnel costs ....... ...............................
$ 132,095
$ 138,153
$ 6,058
Operating costs ....... ...............................
34,375
37,744
3,369
Capital outlay ........ ...............................
-
-
-
TOTAL ... ...............................
$ 166,470
$ 175,897
$ 9,427
Increases in operating costs are due to increased court filing fees and
postage.
This department is estimated to generate $100,000 in General Fund
Revenues.
C -3
Code Enforcement Division
Code 001 - 0351 - 529."* **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.12000 Regular Salaries
14000 Overtime
21000 FICA
.23000 Health Insurance
24000 ISF: Workers' Compensation
Subtotal Personnel Services
OPERATING EXPENSES
.34000 Contractual Services
.34200 Court Filing Fees
.41002 Telecomm:Internet
42000 Postage
$ 108,178 (1) - Code Enforcement Supervisor
(1) - Code Enforcement Officer
(1) Administrative Secretary - 50% allocated
with Planning Et Zoning
1,200 Estimated overtime costs for special
enforcement efforts and attendance at Board
meetings under FLSA regulations
8,367 Social Security and Medicare taxes
13,956 Estimated annual employee costs for health,
dental and other contractually obligated non -
liability benefits
6,452 Allocated cost of workers' compensation
premiums paid to the FL League.
$ 138,153
$ 1,200
Funding for outsourced clerical assistance
6,000
Record notices, orders and lien releases
1,500
Estimated air card cost for internet access.
6,000 Correspondence and certified mail, notices of
violations
C -5
Code Enforcement Division
Code 001 - 0351 - 529. * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES - Continued
.45100 ISF: Risk Management
.45200 ISF: Fleet Maintenance
.46200 Repairs and Maintenance
47000 Printing
51000 Supplies: General Office
52200 Supplies: Other operating
.52400 Uniforms
.54000 Subscriptions and Memberships
.58000 Training and Education
2,070 Allocated costs for property, casualty and
general liability insurance premiums paid to
the FL League.
15,934 Calculations prepared by the Finance
Department, applying the total fleet
maintenance costs to all user divisions and the
total number and types of vehicles assigned to
each user function.
250 Funding for emergency repairs for equipment
not under contractual arrangements.
1,700 Printing of educational or advisory pamphlets
and notices of violation
900 Pens, paper, ink and other office supplies for a
one year period for two and one half (2.5) full -
time employees
1,000 Toner for printers, special software
requirements to support Code Enforcement
program
200 Uniform costs for two (2) staff members.
190
800
Subtotal: Operating Expenses $ 37,744
TOTAL: Code Enforcement Department: $ 175,897
Florida Association of Code Enforcement
Continued education funding for enforcement
staff.
C -6
P/T LIBRARY ASSISTANT I
NINATIMA
P!T LI B RARY ASS I STANT I
DEBRA REESE
P/T LIBRARY ASSISTANT I
JOANASCHULTZ
P/T LIBRARY ASSISTANT I
MELISSAGREEN
LIBRARY DEPARTMENT
ORGANIZATION CHART
DIRECTOR OF LIBRARY SERVICES
ELIZABETH ESPER
YOUTH SERVICES LIBRARIAN
ANNE KELLY
ADULT SERVICES LIBRARIAN
MICHELLE BROWN
P/T LIBRARY ASSISTANT II
MARIATEMKIN
P/T LI B RARY ASSISTANT I
PHILIP GREENE
P/T LIBRARY PAGE
GERALDINE FLEURIMOND
L -1
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
LIBRARY DEPARTMENT
Services, Functions andActivities
Brockway Memorial Library provides area residents with free access to
library materials in a variety of formats and media. The Library staff is
committed to providing patrons with a high level of personnel assistance to
gain access to information, meeting various personal, educational and
professional needs. The Library promotes community enrichment and
individual achievement through reading. The Library keeps its shelves filled
with best sellers, latest works by popular authors, magazines and periodicals,
audio books, videos and large print books.
The Library motivates children, as well as adults, to develop good reading
habits and skills through various programs and events. Ongoing functions
include weekly story time for all age groups, book clubs to encourage reading
and library participation, adult book discussion programs, a garden club and
art exhibits. Seasonal and holdiay programs are also offered with stories,
puppet shows, arts and crafts, and guest presentations.
BUDGET HIGHLIGHTS
There is a decrease in contractual services due to the elimination of the
computer maintenance contract.
This Division generates $15,250 in revenues to the General Fund.
L -3
FY'09
FYI
Change
Personnel costs ....... ...............................
$ 288,435
$ 293,222
$ 4,787
Operating costs ....... ...............................
94,917
83,038
(11,879)
Capital outlay ........ ...............................
34,420
37,612
3,192
TOTAL ... ...............................
$ 417,772
$ 413,872
$ 3,900
There is a decrease in contractual services due to the elimination of the
computer maintenance contract.
This Division generates $15,250 in revenues to the General Fund.
L -3
LIBRARY DEPARTMENT
Code 001 - 1500 - 571 - * * * **
.
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.11000
Executive salaries
.11001
Executive Benefit
.11002
Executive Benefit - Car Allowance
.12000
Regular Salaries
,18250 Longevity Pay
.21000 FICA
.23000 Health Insurance
24000 ISF: Workers' Compensation
$ 75,911
Library Director base salary includes COLA
6,500
Executive benefit package
600
Funding for car allowance
171,130
(1) Youth Services Librarian (full -time)
17,208
(1) Adult Services Librarian (full -time)
Water
(1) Library Assistant II (part -time)
(5) Library Assistant I (part -time)
(1) Library Page (part -time)
4,000
Benefit paid to tenured employees per policy.
19,748 Social Security and Medicare taxes
14,052 Estimated annual employee costs for health, dental
and other contractually obligated non - liability
benefits
1,281 Allocated cost of workers' compensation premiums
paid to the FL League.
.41002
Telecommunication: Internet
1,080
.42000
Postage
576
.43100
Electricity
17,208
.43300
Water
320
Estimated costs for Follett services
Library correspondence and book and film postage.
Estimated annual cost of electrical services based
on current actual FPL usage
Estimated water consumption
L -5
LIBRARY DEPARTMENT
Code 001 - 1500 - 571 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES- Continued
.45100
ISF: Risk Management
34,344
Allocated costs for property, casualty and general
liability insurance premiums paid to the FL League.
.46200
Repair and Maintenance
4,425
A/C service It parts not covered under contract,
plumbing and electrical services, carpet cleaning
and general maintenance of building.
.47000
Printing
1,543
Book binding, bookmarks, brochures, and various
library forms.
.48000
Advertising and Promotions
1,240
Summer reading programs, various reading
programs, Reading Clubs.
.51000
Supplies: General office
705
Pens, paper and other office supplies for a one year
period for three (3) full -time employees.
.52200
Supplies: Other operating
6,754
Book jacket covers, book processing supplies,
audio -video cases, CD albums, magazine and
paperback protectors, books Ft media repair
supplies, back -up tapes, data it printer cartridges,
barcode scanners, security tags, book Et video
pockets, paper towels
.54000
Subscriptions and Memberships
200
Florida Library Association
.66100 Media 7,290 Annual funding for books -on- tapes, books -on -CDs,
videos, DVDs and on -line databases.
Subtotal: Capital Outlay $ 37,612
TOTAL: Library Department $ 413,872
L -6
RECREATION DEPARTMENT
ORGANIZATION CHART
SUPERINTENDENT
ANGELA DORNEY
MAINTENANCE
PIT BASKETBALL
WORKER II
ATTENDANT
REINA LOPEZ
KEVEN VERNET
MAINTENANCE
PIT HEAD
WORKER II
COUNSELOR
MARISABELGIRALDO
REBECCA BAGINSKI
PIT COMM. CENTER
PIT COUNSELOR
ATTENDANT
JOHN THOMPSON
PIT COMM. CENTER
ATTENDANT
SHAKIRA SMITH
DIRECTOR
OF OPERATIONS
JERRY A. ESTEP
EXECUTIVE ASSISTANT
LESLIE RACKL
ATHLETIC SUPERVISOR
ANN MARIE INDORF
ASST. ATHLETIC 20 FULL TIME
SUPERVISOR SEASONAL
STACY PHILPOTT COUNSELORS
PROGRAM 20 PART TIME
COORDINATOR SEASONAL
MAURICE JOHNSON COUNSELORS
ADMINISTRATIVE 20 PART TIME
ASSISTANT SEASONAL
MONICA SUEIRO COACHES
AQUATIC SUPERVISOR
ERIK OLSEN
ASSTAQUATIC FIT LIFEGUARD III
SUPERVISOR TIFFANY GONDEK
W ILLIAM GIBSON
P/T CASHIER PIT LIFEGUARD II
LAUREN MUNOZ DANIELLE MOODY
PIT CASHIER PIT LIFEGUARD II
EVYN MERRILL ERNEST JOHNSON
PIT LIFEGUARD I PIT SWIM TEAM
SEASONAL COACH
14 VACANCIES NOEMI ZAHARIA
R -1
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
RECREATION DEPARTMENT
Administration Division
Services, Functions and Activities
The Administration Division is responsible for coordinating the highest
quality of cultural and recreational programs for Village residents. This
includes directing, planning, developing and implementing programs, facility
maintenance and special events. The Division also oversees the preparation
and administration of the annual recreation operating budget, five year
capital plan, the Fine Arts programs, as well as coordinating the daily
operations. The Fine Arts Commission's budget reduction will reduce the
number of programs offered.
BUDGET HIGHLIGHTS
Significant changes include an increase in unity day costs, however, this is
offset by revenue.
CM
FY'09
FYI
Change
Personnel costs ....... ...............................
$ 155,263
$ 156,980
$ 1,717
Operating costs ....... ...............................
42,030
47,380
5,350
Capital outlay ........ ...............................
-
-
-
TOTAL ... ...............................
$ 197,293
$ 204,360
$ 7,067
Significant changes include an increase in unity day costs, however, this is
offset by revenue.
CM
RECREATION DEPARTMENT - ADMINISTRATION
Code 001 - 1401 - 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.11000
Executive salaries
$ 83,593
Recreation Director - Base includes COLA
.11001
Executive Benefit
6,500
Executive benefit package
.12000
Regular wages
43,711
(1) Executive Assistant includes COLA
.14000
Overtime
1,200
Funding estimate for overtime required during
summer and special events and Board meetings.
.18250
Longevity
1,500
Benefit paid to tenured employees per policy.
.21000
FICA
10,443
Social Security and Medicare taxes
.23000
Health Insurance
91327
Estimated annual employee costs for health,
dental and other contractually obligated non -
liability benefits
.24000
ISF: Workers' Compensation
706
Allocated cost of workers' compensation premiums
paid to the FL League.
Subtotal Personnel Services
$ 156,980
OPERATING EXPENSES
.31000
Professional services
$ 5,000
Funding for the Recreation Participant Insurance
and related reports.
.34000
Contractual services
4,500
Service contracts on equipment, extermination
fees, and other related activities to operate the
department.
.34750
Contr: Unity Day
16,000
Funding for the Village's annual Unity Day.
.40200
Travel: per diem costs
65
Funding for per -diem charges at conference.
.40300
Travel: Local mileage
100
Funding to reimburse staff for use of their personal
vehicles.
.41200
Telecomm: Cellular
50
Funding for At£xT cellular phones
l;
RECREATION DEPARTMENT - ADMINISTRATION
Code 001 - 1401 - 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES (continued)
.42000
Postage
150
Estimated costs for postage to ship mailings
.45100
ISF: Risk Management
11,535
Allocated costs for property, casualty and general
liability insurance premiums paid to the FL
League.
.46200
Repairs /Maintenance
150
General repair costs for items not under
maintenance or warranty agreements.
.47000
Printing
1,000
Funding for publication of Recreation programs
and events.
.48000
Advertising Et Promotions
150
Estimated annual funding for advertisements and
events for the department
.51000
Supplies: General Office
1,500
Annual funding for general office supplies
including pens, pencils, ink.
.52200
Supplies: Other operating
1,000
Annual funding for supplies necessary to maintain
the operations of the department.
.52400
Uniforms
400
Funding to provide uniforms to staff.
.52100
Fine Arts Commission Et Program
3,000
Annual funding request for the Fine Arts
Commission, providing education and
entertainment events throughout the year.
.54000
Dues, Membs, Subscript.
600
Annual funding estimate for membership to FRPA
and NRPA.
Subtotal: Other Costs $ 2,180
TOTAL: Recreation - Administration $ 204,360
R -7
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
RECREATION DEPARTMENT
Athletics Division
Services, ,Functions anddActivities
The Athletics Division of the Miami Shores Recreation Department is
responsible for the sports, after school care and summer camp programs.
The Athletics Division is managed directly by the Athletic supervisor with
assistance from the Assistant Athletic Supervisor and the Program Director.
The sports program runs all year round and offers intramural soccer,
intramural basketball, intramural baseball and softball. The intramural
programs average 250 participants per sport. Cutbacks in this year's program
will eliminate one paid coach from 25% of youth sports teams and will
require the recruitment of volunteers to replace the loss of coaches. The
Athletic Supervisor coordinates scheduling with the travel soccer and travel
baseball club teams. The travel club programs average 80 participants per
year. All finanical support for the travel club teams has been eliminated
from this years budget. The after school care program runs from August to
June with an average of 60 children a week. The program hires an average
of seven counselors throughout the year. The summer camp program runs
from mid -June to mid - August with a maximum of 150 participants each
week. We staff an average of 1S counselors each week with 4 supervisors
who monitor the pool, field trips, art and crafts, and facilities. Athletics also
runs an average of 15 specialty sports camps throughout the year.
BUDGET HIGHLIGHTS
This Division generates $366,600 in revenues to the General Fund
including programs
FY'09
FY'10
Change
Personnel costs ....... ...............................
$ 203,405
$ 211,424
$ 8,019
Operating costs ....... ...............................
78,319
72,500
(5,819)
Capital outlay ........ ...............................
2,500
-
2,500
TOTAL ... ...............................
$ 284,224
$ 283,924
$ 300
This Division generates $366,600 in revenues to the General Fund
including programs
RECREATION DEPARTMENT - ATHLETICS
Code 001 - 1402 - 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.12000 Regular wages $ 162,905 (1) Athletics Supervisor
R -12
(1) Assistant Athletics Supervisor
(1) Program Coordinator
(1) Administrative Assistant
.14000
Overtime
6,500
Funding estimate for overtime required during
summer and special events.
.18250
Longevity
1,000
Benefit paid to tenured employees per policy.
.21000
FICA
13,036
Social Security and Medicare taxes
.23000
Health Insurance
18,458
Estimated annual employee costs for health,
dental and other contractually obligated non -
liability benefits
.24000
ISF: Workers' Compensation
9,525
Allocated cost of workers' compensation
premiums paid to the FL League.
Subtotal Personnel Services
$ 211,424
OPERATING EXPENSES
.34000
Contractual services
$ 4,200
Funding for annual service agreements on
equipment located in Athletics; payment for
sports officials.
.34150
ConSvcs: Rec Programs
2,500
Funding for specialty camp instructors not
engaged as employees.
.40000
Travel
150
Funding to attend the FRPA Conference
.40300
Travel: Local Mileage
100
Funding to reimburse staff for use of their
personal vehicles.
.41200
Telecomm: Cellular
50
Funding for ATEtT cellular phones.
R -12
RECREATION DEPARTMENT - ATHLETICS
Code 001 - 1402 - 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES (continued
.42000
Postage
40
Funding for special mail outs.
.43100
Electricity
11,900
Estimated annual cost for electrical services
based on current actual FPL usage.
.43300
Water
500
Annual funding for water consumption.
.45100
ISF: Risk Management
11,098
Allocated costs for property, casualty and
general liability insurance premiums paid to the
FL League.
.45200
ISF: FL Mtce / Auto Liability
26,387
Allocated costs for operating the Village's fleet
including the costs for automobile liability
coverage paid to the FL League.
.46200
Repairs /Maintenance
7,800
Funding to maintain and repair all athletic
equipment and the facility.
.47000
Printing
200
Funding for special printing requirements.
.51000
Supplies: General Office
2,200
Funding for general office supplies for four
staff members including pens, pencils, etc
.52200
Supplies: Other operating
3,500
Funding for supplies used by participants and
equipment needs.
.52400
Uniforms
1,300
Funding to provide uniforms to staff.
.52420
Uniforms - Special Camps
150
Funding to provide specialty uniforms for
special camp programs.
.54000
Dues Et Subscriptions
325
Funding for FRPA Et NRPA memberships.
.58000
Training Et Education
100
Funding to send staff to FRPA Training.
Subtotal: Operating Expenses
$ 72,500
TOTAL: Recreation - Athletics
$ 283,924
R -13
RECREATION DEPARTMENT
Summer Camp
Code 001 - 1407 - 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.13000 Other Wages $ 61,281 Summer Camp Counselors: fulltime temporary
.21000 FICA 4,688 Social Security and Medicare taxes
.24000 ISF: Workers' Compensation 3,358 Allocated cost of workers' compensation premiums
paid to the FL League.
.40100 Special Events /Field Trips
.44000 Rental
.45100 ISF: Risk Management
.47000 Printing
.51000 Supplies: General Office
special programs assigned to outside vendors.
2,700 Funding for events and trips sponsored by the
summer camp program.
600 Rental of equipment / supplies for program.
1,035 Allocated costs for property, casualty and general
liability insurance premiums paid to the FL League.
400 Registration forms, flyers, and posters for summer
camp.
100 General office supplies for staff.
52200 Supplies: Other operating 3,400 Supplies and equipment used for program.
52400 Supplies: Uniform 3,000 Funding for uniform costs for staff /participants Ft
CITs
Operating
x4c ..tr „, v z c : -.3'k +�`'.., � -...T . � �,,..y1. �, �,.;; s?.� a <nf� -,�;. '. � n�,l �x�.,•,� �? � � r' as .y °i'�gr �,j'"rm�. � ;b.%?' A y. ,,,.,� � dfi� -: �� +i' 7r`. v'
TOTAL: Recreation - Summer Camp $ 94,762
R -17
RECREATION DEPARTMENT
Travel Soccer Program
Code 001 - 1408 - 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.13000 Other Wages $ Not requested for this fiscal year.
.21000 FICA Not requested for this fiscal year.
.24000 ISF: Workers' Compensation Not requested for this fiscal year.
Subtotal Personnel Services $ -
TOTAL: Recreation - Travel Soccer $ -
R -20
CODE CLASSIFICATION
PERSONNEL SERVICES
Intramural Soccer Program
Code 001 - 1409 - 572 - * * * **
AMOUNT
EXPLANATION
.13000
Other Wages
$ 9,371
Part time Ft seasonal coaches
.21000
FICA
717
Social Security and Medicare taxes
.24000
ISF: Workers' Compensation
623
Allocated cost of workers' compensation premiums
paid to the FL League.
Subtotal Personnel Services
$ 10,711
OPERATING EXPENSES
.34000
Contract services
$ 1,000
Funding for the payment of referees.
R -23
RECREATION DEPARTMENT
Travel Baseball Program
Code 001 - 1410 - 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.13000 Other Wages $ Not requested for this fiscal year
.21000 FICA Not requested for this fiscal year
.24000 ISF: Workers' Compensation Not requested for this fiscal year
Subtotal Personnel Services $
TOTAL: Recreation - Travel Baseball $ -
HwV
CODE CLASSIFICATION
PERSONNEL SERVICES
.13000 Other Wages
.21000 FICA
.24000 ISF: Workers' Compensation
Subtotal Personnel Services
OPERATING EXPENSES
.34000 Contract services
.45100 ISF: Risk Management
.52200 Supplies: Other Operating
.52400 Uniforms
Intramural Baseball Program
Code 001 - 1411 - 572 - * * * **
AMOUNT
EXPLANATION
$ 9,841 Part time Et seasonal coaches
753 Social Security and Medicare taxes
649 Allocated cost of workers' compensation premiums
paid to the FL League.
$ 11,243
$ 2,400 Funding for the payment of umpires
1,380 Allocated costs for property, casualty and general
Liability insurance premiums paid to the FL League.
4,500 Equipment, trophies and supplies used for program.
7,200 Funding for uniform cost for participants and
coaches.
Subtotal: Operating Expenses $ 15,480
TOTAL: Recreation - Intramural Baseball $ 26,723
R -29
CODE CLASSIFICATION
PERSONNEL SERVICES
.13000 Other Wages
.21000 FICA
.24000 ISF: Workers' Compensation
Softball Program
Code 001 - 1412- 572 - * * * **
AMOUNT
EXPLANATION
$ 3,807 Part time £t seasonal coaches
291 Social Security and Medicare taxes
209 Allocated cost of workers' compensation premiums
paid to the FL League.
Subtotal Personnel Services $ 4,307
OPERATING EXPENSES
.34000 Contract services $ 600 Funding for the payment of umpires.
.45100 ISF: Risk Management 1,380 Allocated costs for property, casualty and general
liability insurance premiums paid to the FL League.
.52200 Supplies: Other Operating 1,700 Equipment, trophies and supplies used for program.
.52400 Uniforms 3,200 Funding for uniform cost for participants and
coaches.
Subtotal: Operating Expenses $ 7,230
TOTAL: Recreation - Softball $ 11,537
R -31
Intramural Basketball Program
Code 001 - 1413 - 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.13000
Other Wages
$
10,386
Part time Et seasonal coaches
.21000
FICA
795
Social Security and Medicare taxes
.24000
ISF: Workers' Compensation
734
Allocated cost of workers' compensation premiums
paid to the FL League.
Subtotal Personnel Services
$
11,915
OPERATING EXPENSES
.34000
Contract services
$
1,500
Funding for the payment of referees.
.45100
ISF: Risk Management
1,380
Allocated costs for property, casualty and general
liability insurance premiums paid to the FL League.
.52200
Supplies: Other Operating
3,800
Equipment, trophies and supplies used for program.
.52400
Uniforms
3,500
Funding for uniform cost for participants and
coaches.
Subtotal: Operating Expenses
$
10,180
TOTAL: Recreation - Intramural Baseball
$
22,095
R -34
CODE CLASSIFICATION
PERSONNEL SERVICES
.13000 Other Wages
.21000 FICA
.24000 ISF: Workers' Compensation
After School Program
Code 001 - 1414 - 572 - * * * **
AMOUNT
EXPLANATION
$ 56,666 Part time Et seasonal coaches
4,335 Social Security and Medicare taxes
3,105 Allocated cost of workers' compensation premiums
paid to the FL League.
.52200 Supplies: Other Operating 8,000 Supplies used for program.
.52400 Uniforms 1,200 Funding to provide uniforms to staff.
Subtotal: Operating Expenses $ 15,020
TOTAL: Recreation - After School $ 79,126
R -37
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
RECREATION DEPARTMENT
Community Center Division
Services, ,Functions anddActivities
The Recreation Community Center Division runs over 40 recreation classes a
week and coordinates 8 special events a year including Unity Day, Winterfest
Tree Lighting, Marshmallow Drop and Memorial Day program. It also
coordinates events throughout the year for children. The Community Center
also coordinates room rentals and oversees open basketball and tennis play.
The Independence Day fireworks show and program will be eliminated.
BUDGET HIGHLIGHTS
Significant changes include the elimination of the 4th of July fireworks
event. In addition, the capital outlay has been centralized in the Capital
Project Fund.
This Division generates $296,000 in revenues to the General Fund
R -39
FY'09
FY'10
Change
Personnel costs ....... ...............................
$ 205,303
$ 206,294
$ 991
Operating costs ....... ...............................
207,209
207,340
131
Capital outlay ........ ...............................
103,240
-
(103,240)
TOTAL ... ...............................
$ 515,752
$ 413,634
$ (102,118)
Significant changes include the elimination of the 4th of July fireworks
event. In addition, the capital outlay has been centralized in the Capital
Project Fund.
This Division generates $296,000 in revenues to the General Fund
R -39
RECREATION DEPARTMENT - COMMUNITY CENTER
Code 001 - 1403 - 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.12000
Regular wages
$ 148,300
(1) Recreation Superintendent
(2) Maintenance Worker II
(2) Comm. Ctr. Attendant
.13000
Other Wages
17,293
Funding for part time and seasonal staff
.14000
Overtime
1,700
Funding estimate for overtime required
during summer, special events and facility
rentals.
.18250
Longevity
2,500
Benefit paid to tenured employees per policy.
.21000
FICA
12,989
Social Security and Medicare taxes
.23000
Health Insurance
13,949
Estimated annual employee costs for health,
dental and other contractually obligated non -
liability benefits
.24000
ISF: Workers' Compensation
9,563
Allocated cost of workers' compensation
premiums paid to the FL League.
Subtotal Personnel Services
$ 206,294
OPERATING EXPENSES
.34000
Contractual services
$ 5,680
To maintain AC, pest control, time clocks,
.34150 Cont Svcs: Recreation
office equipment and fund police costs for
special events
138,600 Funding for classes and programs offered at
the Center
R -42
RECREATION DEPARTMENT - COMMUNITY CENTER
Code 001 - 1403 - 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES (continued)
.41200
Telecomm: Cellular
44
Funding for ATEtT cellular phone.
.43100
Electricity
25,046
Estimated annual cost for electrical services
based on current usage.
.43300
Water
1,206
Annual funding for water consumption.
.45100
ISF: Risk Management
13,606
Allocated costs for property, casualty and
general liability insurance premiums paid to
the FL League.
.46200
Repairs /Maintenance
11,634
Funding to provide on -going maintenance and
repairs to building and equipment at the
Community Center.
.47000
Printing
100
Funding for special flyers.
.48000
Advertising Et Promotions
50
Funding for promotional events.
.49000
Other current charges
60
Annual fire safety permit
.51000
Supplies: General Office
300
General office supplies for staff.
.52200
Supplies: Other operating
9,854
Funding for supplies used in classes and other
activities sponsored by the Village.
.52400
Uniforms
600
Funding to provide uniforms to staff.
.54000
Subscriptions /Memberships
360
Membership to FRPA
.58000
Training Et Education
200
Estimated funding required to attend
mandatory training for staff.
Subtotal: Operating Expenses
$ 207,340
TOTAL: Recreation - Community Center
$ 413,634
R -43
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
RECREATION DEPARTMENT
Aquatics Division
Services, Functions anddActivities
The Miami Shores Aquatic Facility opened in November 2000, is comprised
of a 6 lane competition pool, activity pool and jacuzzi offering an expanded
comprehensive aquatic program including adult and youth swimming lessons,
swim team competitions, water exercise classes and free swim. The activity
pool features slides, water cannons, and interactive toys. This state -of- the -art
facility offers the best aquatics facility in the area, competing with several
large capacity facilities. The Aquatic Center also hosts several special events
including egg dive, teen nights, dive -in theater and family nights. Budget
reductions' will include reduced hours of operation and elimination of the
aquatic centers 10 year anniversary party.
BUDGET HIGHLIGHTS
FY'09 FYI Change
Personnel costs ....... ............................... $ 349,738 $ 374,712 $ 24,974
Operating costs ....... ............................... 218,898 213,898 (5,000)
Capital outlay ........ ............................... 36,000 - 36,000
TOTAL ... ............................... $ 604,636 $ 588,610 $ 16,026
Significant changes include an increase in personnel costs for other wages
and workers' compensation cost allocation.
This Division generates $236,000 in revenues to the General Fund.
R -45
RECREATION DEPARTMENT - AQUATICS FACILITY
Code 001 - 1405 - 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.12000
Regular wages
$ 152,955
(1) Aquatics Supervisor
(1) Assistant Aquatics Supervisor
(2) Lifeguard II
(1) Lifeguard III
.13000
Other Wages
159,000
Funding for (1) Swim Coach and part time
and seasonal staff
.14000
Overtime
3,500
Funding estimate for overtime required
during summer and special events.
.18250
Longevity
1,750
Benefit paid to tenured employees per
policy.
.21000
FICA
24,266
Social Security and Medicare taxes
.23000
Health Insurance
13,888
Estimated annual employee costs for health,
dental and other contractually obligated
non - liability benefits
.24000
ISF: Workers' Compensation
19,353
Allocated cost of workers' compensation
premiums paid to the FL League.
Subtotal Personnel Services
$ 374,712
OPERATING EXPENSES
.34000
Contractual services
$ 2,000
Funding for pest control at concession,
.34150 Cont Svcs: Recreation Aquatics
.34260 Cont Svcs: Pool Concession
office equipment.
12,500 Funding for swim instructors.
35,000 Funding for the purchase of supplies at the
concession stand at the Aquatics facility.
R -48
RECREATION DEPARTMENT - AQUATICS FACILITY
Code 001 -1405- 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES (continued
.41200
Telecomm: Cellular
50
Funding for ATEtT cellular phone.
.43100
Utilities: Electricity
50,000
Estimated annual cost for electrical services
based on current usage.
.43200
Utilities: Water
5,500
Annual funding for water consumption.
.45100
ISF: Risk Management
53,582
Allocated costs for property, casualty and
general liability insurance premiums paid to
the FL League.
.46200
Repairs Et Maintenance
8,500
Funding to maintain and repair equipment
located at the aquatics facility.
.47000
Printing
400
Funding for printing of notices.
.48000
Advertising Et Promotions
600
Funding for promotions Et lifeguard ads.
.49000
Other current charges
2,500
Funding for the pool, spa, and activity area
fees to the State of Florida.
.51000
Supplies: General Office
650
General office supplies for staff.
.52200
Supplies: Other operating
6,500
Supplies for concession and operations.
.52400
Supplies: Uniform
3,500
Funding to provide uniforms to staff.
.52500
Supplies: Chemicals
32,000
Funding for the purchase of chlorine and
other chemicals to operate facility.
.54000
Subscriptions Et Memberships
616
Membership fee to FRPA.
Subtotal: Operating Expenses
$ 213,898
TOTAL: Recreation - Aquatics Facility $ 588,610
R -49
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
RECREATION DEPARTMENT
Tennis Division
Services, Functions and Activities
The Tennis Division will experience a great deal of change with the
elimination of the tennis pro and all attendant positions. Residents will pay to
access the courts at the community center. Programs and classes will be
provided by contract instructors.
BUDGET HIGHLIGHTS
FY'09 FYI Change
Personnel costs ....... ............................... $ 65,029 $ - $ (65,029)
Operating costs ....... ............................... 7,502 6,827 (675)
Capital outlay ........ ............................... - - -
TOTAL ... ............................... $ 72,531 $ 6,827 $ 65,704
Significant changes include a decrease in personnel costs due to the
elimination of staff.
This Division generates $4,500 in revenues to the General Fund
R -51
RECREATION DEPARTMENT - TENNIS
Code 001 - 1406 - 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES
.43000
Utilities: Water
$ 150
Annual funding for water consumption.
.45100
ISF: Risk Management
4,452
Allocated costs for property, casualty and general
liability insurance premiums paid to the FL League.
.46200
Repairs /Maintenance
1,500
Cleaning materials, wind screen replacement and
other related repairs.
.51000
Supplies: General Office
25
General office supplies
.52200
Supplies: Other operating
700
Supplies for maintenance of tennis office.
Subtotal: Operating Expenses
$ 6,827
TOTAL: Recreation - Tennis
$ 6,827
R -53
POLICE DEPARTMENT
ORGANIZATION CHART
CHIEF OF POLICE
KEVIN LYSTAD
P/T SCHOOL
CROSSING GUARD
MAXINE CAPUTO
T
P/T SCHOOL
CROSSING GUARD
JOAN ZETPHYRINE
I
PIT SCHOOL
CROSSING GUARD
3ERENISETMONESTI
I
RESERVE POLICE OFFICER
JEROME BENSINGER
T
RESERVE
POLICE OFFICER
JEFF KASKY
P -1
EXECUTIVE ASSISTANT
IRENETOLENO
LIEUTENANT LIEUTENANT
LIEUTENANT
DAVID MCI EOD JAMES
YOUNG
VACANT
SPECIAL PROJECTS
RECORDS CLERK
COORDINATOR
BEVERLY GURNEY
JON HUGHES
CRIME ANALYST
COURIER
STEVE WATSON
PAUL OLIVER
P/T OFFICER
LEGALADVISOR
POLICE CHAPLAIN
PETERMAGRINO
J,P. MARC CHARLES
SERGEANT
SERGEANT
SERGEANT
SERGEANT
EDDIE RAMOS
CHRISTINE HERBERT
JOSEPH KEELEY
MICHELLE LAUREf
COMPLAINT OFFICER
KIMBERLY JAMES
CORPORAL
COMPLAINT OFFICER
STEVEN SADOWSKI
MELISSA LEON
COMPLAINT OFFICER
JANICE OLDACRE
DETECTIVE
DETECTIVE
DETECTIVE
DETECTIVE
JOSE RIVERA
KERRY
TURNER
VACANT
NATASHA MCKAY
COMPLAINT OFFICER
AMANDA RINEHART
K -9UNRS
OFFICER
OFFICER
OFFICER
DONALDLOHNES
JACK ST. THOMAS
JUSTIN
ZALONIS
OFFICER
OFFICER
OFFICER
OFFICER
JOHNLEE
CHARLES GRANDY
PAUL VIERA
JOSHUA
KOOP
OFFICER
OFFICER
OFFICER
OFFICER
LEEANN PEREZ
KEITH HARRELL
DAWN ROIG
GLADIMIR
DOCTEUR
OFFICER
O
OFFICER
OFFICER
ABNER VARGAS
CHRISMCDONALD
SERGIO
GIACOMON
OFFICER
MARVILLANUEVA
ENRIOUE RIGS
WILLIAM
GODWIN
P/T SCHOOL
CROSSING GUARD
MAXINE CAPUTO
T
P/T SCHOOL
CROSSING GUARD
JOAN ZETPHYRINE
I
PIT SCHOOL
CROSSING GUARD
3ERENISETMONESTI
I
RESERVE POLICE OFFICER
JEROME BENSINGER
T
RESERVE
POLICE OFFICER
JEFF KASKY
P -1
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
POLICE DEPARTMENT
Operational Division
Services, Functions and Activities
The Miami Shores Police Department is the chief law enforcement agency of the
Village, responsible for the investigation of crimes, public safety education,
providing security and traffic control at numerous Village events, responding to
requests for police services, issuing traffic citations and other law enforcement
functions.
The Department operates as a community- oriented police agency with the
philosophy that the community and police should be interrelated as one,
working together to resolve problems that negatively affect the community. A
Drug Abuse Resistance Education (D.A.R.E.) officer is also assigned to ongoing
drug education efforts within our elementary schools.
The mission of the Department is to serve all people within the Village with the
utmost respect, fairness and compassion. The Department is committed to the
prevention of crime and the protection of life and property; the preservation of
peace, order and safety; the enforcement of all laws and ordinances; and the
safeguarding of our nation's constitutional guarantees.
With service to our community as a foundation, the Department is driven by
goals to enhance the quality of life, investigating problems and all incidents,
seeking solutions and fostering a sense of security in the community. The
Department strives daily to nurture public trust by holding themselves to the
highest standards of performance and ethics.
BUDGET HIGHLIGHTS
FYI Change
$4,763,337 $ 122,898
629,361 (70,150)
- (85,000)
1,650 -
$5,394,348 $ (32,252)
Significant changes include the elimination of (1) police dispatcher position and the
elimination of the Special Assistant position.
This Division generates approximately $388,000 in General Fund revenues.
P -3
FY'09
Personnel costs ....... ...............................
$ 4,640,439
Operating costs ....... ...............................
699,511
Capital outlay ........ ...............................
85,000
Crime Watch ........ ...............................
1,650
TOTAL ... ...............................
$ 5,426,600
FYI Change
$4,763,337 $ 122,898
629,361 (70,150)
- (85,000)
1,650 -
$5,394,348 $ (32,252)
Significant changes include the elimination of (1) police dispatcher position and the
elimination of the Special Assistant position.
This Division generates approximately $388,000 in General Fund revenues.
P -3
.14000
Overtime
POLICE DEPARTMENT - OPERATIONS
.14500
Court Standby Program
Code 001- 0900- 521 -
* * * **
CODE
CLASSIFICATION
AMOUNT
EXPLANATION
PERSONNEL SERVICES
.21000
FICA
.11000
Executive salaries
$ 399,365
(1) Police Chief; (3) Lieutenants
.11001
Exec Benefit
6,500
Executive benefit package
.12000
Regular wages
2,555,740
(4) Sergeants
.14000
Overtime
168,500
.14500
Court Standby Program
2,400
.15000
Offduty Assignment
217,534
.18250
Longevity
6,500
.21000
FICA
262,059
.22000
Retirement - Police Pension
790,000
(4) Detectives
(1) Corporal
(21) Police Officers
(4) Telecommunication Officers
(1) Executive Assistant
(1) Police Records Specialist
(1) Crime Analyst
(1) Special Project Coordinator
(1) Courier (allocated)
Funding for Holiday pay; Supervisor's relief pay;
Vacation / Sick time
Funding for intermittant overtime requirements.
Payment due to Miami Dade, prorating the costs
of the Court Coordinator.
Funding for security details provided to private
entities. Services are provided off -duty, do not
interfere with general operations and are fully
funded by fees charged to the vendor along with a
25% surcharge to the General Fund.
Benefit paid to tenured employees per policy.
Social Security and Medicare taxes
Actuarially calculated contribution required by
the Village to fund the benefits paid to members
of the PBA / Police Retirement Plan.
P -7
POLICE DEPARTMENT - OPERATIONS
Code 001 - 0900 - 521 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES (continued
.23000
Health Insurance
232,116
Annual costs for Village- sponsored health, dental
and long term care policies.
.23100
Retirement Insurance
8,400
Funding for the Village's contractual portion of
the Police officers' Retirement insurance benefit.
.23200
Emp Benefit - Savings Bond
1,800
Contractually mandated purchase of $100 savings
bond for qualified officers.
.24000
ISF: Workers' Compensation
43,348
Allocation of workers compensation premiums
paid to the Florida League.
.29990
Contingent Personnel
69,075
Projected costs for all eligible employee's annual
Merit (percent dependent upon union
contract(s)), longevity, other contractually
required personnel cost increases and the
associated federal taxes for a one year period
Subtotal Personnel Services
$ 4,763,337
OPERATING EXPENSES
.34000
Contractual services
$ 83,320
Funding for contractual services including
veterinary service, uniform cleaning, radios, AC
and other electrical items, janitorial services,
decontamination services and annual physical
exams.
.40000
Travel
3,000
Meals, lodging and per diem costs for staff
attending training related events.
.41100
Telecomm: Long distance
200
Estimated costs for long distance or toll calls.
.41200
Telecomm: Cellular
10,675
Estimated charges for cellular communications.
.41300
Telecomm: Pager Svc
500
Estimated charges for pager services.
.42000
Postage
600
Postage for miscellaneous correspondence.
M.
POLICE DEPARTMENT - OPERATIONS
Code 001 - 0900- 521 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES (continued)
.42100 Courier/ Delivery charges 550 Hand delivery and overnight service for regulatory
.48000 Advertising Et Promotions 7,800 Funding for officer recognition programs and the
Annual Police Chief Dinner.
.51000 Supplies: General Office 6,300 Pens, paper, ink and other office supplies for a
one year period for department staff .
..
documents.
.43100
Electricity
29,547
Estimated annual cost for electrical services
based on current actual FPL usage.
.43300
Water
1,000
Estimated utility costs for water consumption at
the station.
.44000
Rental
4,390
Fees related to the use of county -based
equipment and unmarked vehicles.
.44100
Rental - Spec Detail Vehicle
11)850
Funding for supplemental enforcement vehicles
and police motorcycle leases.
.45100
ISF: Risk Management
46,703
Allocated costs for property, casualty and general
liability insurance premiums paid to the FL
League.
.45200
ISF: Fleet Maintenance
295,635
Calculations prepared by the Finance
Department, applying the total fleet maintenance
costs to all user divisions and the total number
and types of vehicles assigned to each user
.46200
Repairs /Maintenance
10,600
Funding for repairs or maintenance costs not
under warranty or separate coverage including
pistol range, IT Equipment and peripherals.
.47000
Printing
2,100
Funding for stationary, business cards, IDs,
stickers, survey cards, and notices.
.48000 Advertising Et Promotions 7,800 Funding for officer recognition programs and the
Annual Police Chief Dinner.
.51000 Supplies: General Office 6,300 Pens, paper, ink and other office supplies for a
one year period for department staff .
..
POLICE DEPARTMENT - OPERATIONS
Code 001 - 0900- 521 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES (continued)
.52200 Supplies: Other Operating 37,800 Funding for the costs of firearm supplies and
52400 Uniforms 31,109
54000 Subscriptions / Memberships 3,586
.54500 Licenses Et Permits 4,780
.58000 Training Et Education 30,816
.58100 Tuition Reimbursements 6,500
Subtotal: Operating Expenses $ 629,361
ammunition, first aid supplies, K9 supplies,
materials for detective bureau and commissary
supplies.
Funding for uniforms and equipment identified in
PBA contract.
Funding for annual memberships, subscriptions
and reference materials required for operations.
Funding for software and network licensing.
Funding for mandatory police retraining and other
specialized educational activities.
Contractually required funding for qualified staff
associates.
.58100 Crime Watch $ 1,500 Funding for specialized Crime Watch programs,
including promotional materials Et volunteer
promotions.
.83100 Crime Watch Postage Et Shipping 150 Postage for miscellaneous mailings.
Subtotal: Crime Watch Expenses $ 1,650
TOTAL: Police - Operations $ 5,394,348
P -10
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
POLICE DEPARTMENT
School Guard Division
Services, Functions and-Activities
The Miami Shores Police Department provides crossing guards for the safety of
the children as they come and go to school during the year. They assist
residential children in crossing several major thoroughfares in the Village in
addition to monitoring their safety.
BUDGET HIGHLIGHTS
FY'09 FYI Change
Personnel costs ....... ............................... $ 35,172 $ 36,434 $ 1,262
Operating costs ....... ............................... 2,620 2,620 -
Capital outlay ........ ............................... - - -
TOTAL ... ............................... $ 37,792 $ 39,054 $ 1,262
This Division generates approximately $27,000 in General Fund revenues.
P -12
POLICE DEPARTMENT - SCHOOL CROSSING GUARDS
Code 001 - 0901- 521 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.12000 Regular Wages
.13000 Other Wages
.18250 Longevity
21000 FICA
24000 ISF: Workers' Compensation
$ 6,900 (1) School Guard / Courier (allocated)
26,494 (3) School Crossing Guards
250 Benefit paid to tenured employees per
policy.
2,574 Social Security and Medicare taxes
216 Allocation of workers compensation
premiums paid to the Florida League.
.52400 Uniforms 550 Funding for uniforms and equipment.
Subtotal: Operating Expenses $ 2,620
TOTAL: Police - School Guards $ 39,054
P -14
PUBLIC WORKS
DEPARTMENT
ORGANIZATION CHART
DIRECTOR OF PUBLIC WORKS
SCOTT DAV IS
P/TADMINSECRETARY� EXECUTIVE ASSISTANT
TERRY CLARKE PAMELACAPPUCCIO
WASTE/ RECYCLING SUPERVISOR
PAULCAZZOLA
EQUIPMENT
REFUSE
REFUSE
OPERATOR III
TRUCK DRIVER
TRUCKDRIVER
VACANT
SHAWN BROUSSARD
ERNEST HAMILTON
EQUIPMENT
REFUSE
REFUSE
OPERATOR III
COLLECTOR
COLLECTOR
HAROLD WOODS
JAMES COMBS
ERNEST SERRANO
EQUIPMENT
REFUSE
REFUSE
OPERATOR III
COLLECTOR
COLLECTOR
SAM BLACK
DONALD CAMBRIDGE
ROMAN THOMAS
EQUIPMENT
REFUSE
REFUSE
OPERATOR III
TRUCK DRIVER
TRUCKDRIVER
JAMES ROLLISON
MULLER BENJAMIN
LEROYKNIGHT
REFUSE
REFUSE
REFUSE
TRUCK DRIVER
TRUCKDRIVER
TRUCK DRIVER
EMMANUEL LOUIS
RICHARD HALL
TOMAS RIVERA
T /PT REFUSE
REFUSE
TRUCK DRIVER
TRUCK DRIVER
LUIS HERNANDEZ
BENJAMIN FLORES
RECYCLING
REFUSE
TRUCK DRIVER
EARNEST RAY
REFUSE
TRUCK DRIVER
GARY JAMES
PURCHASING AGENT
JUAN PAULINO
STREETS SUPERVISOR
MIKE SKOFSTAD
STORM WATER PARKS STREETS RECREATION
MAINTENANCE
STORM WATER PARKS MAINTENANCE GROUNDS
MAINT WORKER I FOREMAN WORKER If FOREMAN
ROBERTO PABON CARLOS ESPINOZA ELISAMUEL LOPEZ LUIS URQUTA
STORM WATER PARKS MAINTENANCE
EQUIP OPERATOR I LEAD WORKER WORKER II GROUNDSKEEPERII
JULIO ROMAN LUIS VAZQUEZ ANGEL CANCEL CHESTER PEARSON
MAINTENANCE GROUNDSKEEPERI
HALFCENTTAX WORKER II SILVIO MARTINEZ
JON HERNANDEZ
MAINTENANCE MAINTENANCE
WORKER II WORKER II
HENRY DAVIS RENE GARCIA
MAINTENANCE MAINTENANCE
WORKER I WORKER II
WILLIAM LOTT WILLIAM SMITH
MAINTENANCE
WORKER I
VACANT
TREE
TRIMMER
SHOP FOREMAN CAIRO BONILLA
JIM MCCOY
EQUIPMENT
OPERATORI
EQUIPMENT ALIZEE MERE
MECHANIC
4BELARDO GARCIA
EQUIPMENT
MECHANIC
BRIAN BROWN
AUTO
DETAILER
FELIX ALEGRIA
PW -1
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
PUBLIC WORKS DEPARTMENT
Administration Division
Services, Functions and Activities
The Administration Division of Public Works is responsible for the organizational
functions of the largest Village Department. All paperwork associated with this
function (payroll, accounts payable, purchasing, customer service, workers'
compensation, etc...) is coordinated through this Division.
The administrative unit also coordinates interdepartmental activities with support
(GIS logistics, intergovernmental coordination, etc.). A total of four budgeted
positions supports this element of our department mission.
BUDGET HIGHLIGHTS
A significant change includes the decrease in operating costs due to the reallocation of
the fleet maintenance costs.
PW -3
FY'09
FYI
Change
Personnel costs ....... ...............................
$ 263,900
$ 272,599
$ 8,698
Operating costs ....... ...............................
139,508
119,732
(19,776)
Capital outlay ........ ...............................
-
-
-
TOTAL ... ...............................
$ 403,408
$ 392,331
$ (11,078)
A significant change includes the decrease in operating costs due to the reallocation of
the fleet maintenance costs.
PW -3
PUBLIC WORKS - ADMINISTRATION DIVISION
Code 001 - 1203 - 534 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.11000 Executive Salary
.11001 Executive Benefit
.12000 Regular Salaries
18250 Longevity pay
21000 FICA
23000 Health Insurance
24000 ISF: Workers' Compensation
102,074
6,500
127,178
3,250
18,284
14,113
1,200
Subtotal ..
OPERATING EXPENSES
.34000 Contractual Services $
.34300 Contract Services: Security
.40000 Travel
Public Works Director base salary including COLA
Executive Benefit package
(1) Executive Assistant
(1) Purchasing Agent
(1) Administrative Secretary (PT)
Benefit paid to tenured employees per policy.
Social Security and Medicare taxes
Estimated annual employee costs for health,
dental and other contractually obligated non -
liability benefits
Allocated cost of workers' compensation
premiums paid to the FL League.
2,600 Office machine maintenance contracts
70,262 Funding for contracted security services at
Public Works compound.
500 Management seminars Et training
A�
PUBLIC WORKS - ADMINISTRATION DIVISION
Code 001 - 1203 -534 * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES - Continued
.41200 Telecommunications: Cellular 1,000 Funding for ATEtT Cellular phone
.42000
Postage
60
Funding requirements for letters to staff and
residents
.43500
Storm water Utility Fee
31000
Annual fee paid to DERM.
.45100
ISF: Risk Management
5,354
Allocated costs for property, casualty and
general liability insurance premiums paid to the
FL League.
.45200
ISF: Fleet Maintenance
24,506
Calculations prepared by the Finance
Department, applying the total fleet
maintenance costs to all user divisions and the
total number and types of vehicles assigned to
each user function.
.47000
Printing
100
Costs for publication of 'want ads' and mandatory
reporting.
.48000
Advertising and Promotions
2,000
Funding for public notices, advertisements or
other public documents
.49000
Other Current Charges
250
Funding for miscellaneous materials.
.51000
Office Supplies
2,300
Pens, paper, ink and other office supplies for a
one year period for four (4) full time employees
.52200
Other Operating Expenses
2,000
Costs for materials required that are not
specially classified in other departmental line
items.
.54000
Dues, memberships Et subscriptions
300
Funding for renewal of subscriptions.
.54500
Licenses Permits and Taxes
5,000
DERM fee and other regulatory fees paid to State
Et County agencies
Subtotal:: Operating Expenses
$ 119,732
3
- i'-_ e= �. s ,Y�ih�� ?�.�fzi5`.��..�1,r�`d�r� �Y`.r +L, °`�`NA�e.. ��rs.�` aiF`:iy ' kk .£+s".lk'.h. Y.��.'�vs „�' _;��i.- `;i.'���. a.��. -,.Z ..., < :< n� ..�,z,.: -'k .< r ,.�lr. <. � �..i ��3,"� a:Ya .;'a1�Y°✓`t
TOTAL:
Public Works - Administration
$ 392,331
PW -7
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
PUBLIC WORKS DEPARTMENT
Streets Division
Services, Functions and-Activities
The Streets Division of the Public Works Department functions as a multifaceted
work force which accomplishes building maintenance, storm water management,
and local option (street maintenance) applications.
This Division maintains drains, pumps flooded locations during storms, cleans
streets, repairs and replaces sidewalks, performs light maintenance (plumbing,
carpentry, masonry etc.) and manages downtown trash can / parking meter
services.
BUDGET HIGHLIGHTS
Significant changes include the decrease in operating costs due to the fleet maintenance
reallocation and electricity cost, and the substantial reduction to other operating supplies
for repairs and maintenance.
PW -9
FY'09
FYI
Change
Personnel costs ....... ...............................
$ 141,384
$ 148,211
$ 6,827
Operating costs ....... ...............................
380,884
272,174
(108,710)
Capital outlay ......... ..................... ..........
-
-
TOTAL ... ...............................
$ 522,268
$ 420,385
$ (101,883)
Significant changes include the decrease in operating costs due to the fleet maintenance
reallocation and electricity cost, and the substantial reduction to other operating supplies
for repairs and maintenance.
PW -9
PUBLIC WORKS - STREETS DIVISION
Code 001 - 1202 - 541 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.12000 Regular Salaries $ 111,030 (1) Streets Supervisor
PW -12
(2) Maintenance Worker II
.14000
Overtime
400
Estimated funding measurement using past
trends
.21000
FICA
8,609
Social Security and Medicare taxes
.23000
Health Insurance
13,935
Estimated annualemployee costs for health,
dental and other contractually obligated
non - liability benefits
.24000
ISF: Workers' Compensation
13,133
Allocated cost of workers' compensation
premiums paid to the FL League.
.29990
Contingent Personnel Costs
1,104
Projected costs for all eligible employee's
annual merit (percent dependent upon
union contract's), other contractually
required personnel cost increases and the
associated federal taxes for a one year
period.
Subtotal Personnel Services
$ 148,211
PW -12
PUBLIC WORKS - STREETS DIVISION
Code 001 - 1202- 541 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES
.34900 Contractual Services: $ 28,776 Funding for Village -wide maintenance
Property Maintenance contracts including A/C extermination
43300 Water
.45100 ISF: Risk Management
based on current actual FPL usage
1,050 Village Hall, Public Works and rights -of -way
water.
4,664 Calculations prepared by the Finance
Department using a Village -wide schedule,
allocating the total general liability and
PW -13
janitorial services and elevator.
.40000
Travel
25
Seminars and training sessions for
supervisor and mechanics
.40200
Travel: Local Mileage
75
Reimbursement for local mileage, tolls and
parking.
.43101
Electricity:
161,750
Estimate annual cost for electrical services
Streetlights Village wide
based on current actual FPL usage
.43102
Electricity:
15,750
Estimate annual cost for electrical services
Village Hall
based on current actual FPL usage
.43103
Electricity:
12,100
Estimate annual cost for electrical services
Public Works
43300 Water
.45100 ISF: Risk Management
based on current actual FPL usage
1,050 Village Hall, Public Works and rights -of -way
water.
4,664 Calculations prepared by the Finance
Department using a Village -wide schedule,
allocating the total general liability and
PW -13
PUBLIC WORKS - STREETS DIVISION
Code 001-1202-541-*****
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES - Continued
.45200 ISF: Fleet Maintenance 34,914 Calculations prepared by the Finance
Department, applying the total fleet
maintenance costs to all user divisions and
the total number and types of vehicles
PW -14
assigned to each user function.
.46200
Repairs and Maintenance
5,500
Repairs to buildings and structures,
miscellaneous parst for A/C units and water
heater not covered by service agreements.
.48000
Advertising Et Promotions
400
Costs for publication of 'want ads' and
mandatory reporting.
.51000
Office Supplies
20
Pens, pencils and papers for support staff
.52200
Other Operating expenses
6,200
Safety equipment, paper towels, toilet
tissue, cups and other miscellaneous
operating supplies.
.52205
Supplies: Commissary
250
Funding for food /beverage used by staff
.52400
Uniforms
550
Per employee funding for contractually
specified uniforms: (5) shirts, (5) pants
.54000
Subscriptions and Memberships
50
Annual subscriptions renewals
.58000
Training and Education
100
Funding to attend training for equipment
and machines.
Subtotal: Operating Expenses
$ 272,174
TOTAL: Public
Works- Streets Division
$ 420,385
PW -14
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
PUBLIC WORKS DEPARTMENT
Parks Division
Services, Functions and Activities
The Parks Division of the Public Works Department maintains the grounds /
landscaping needs for all Village non - recreational facilities, rights -of -way areas,
plants and trees throughout Miami Shores. The Division maintains dozens of
automated and manual irrigation systems, develops and cares for approximately
fifty specialized plant beds and over one hundred barricade landscapes. The
Division routinely accomplishes both beautification and irrigation capital
improvement upgrades or projects to enhance the image of "The Village Beautiful."
BUDGET HIGHLIGHTS
The significant change includes the decrease in operating costs due to the fleet
maintenance reallocation cost and a reduction in beautification expenses and other
operating supplies for repairs and maintenance.
PW -16
FY'09
FYI
Change
Personnel costs ....... ...............................
$ 303,885
$ 319,776
$ 15,890
Operating costs ....... ...............................
129,939
74,904
(55,035)
Capital outlay ........ ...............................
-
-
-
TOTAL ... ...............................
$ 433,824
$ 394,680
$ (39,145)
The significant change includes the decrease in operating costs due to the fleet
maintenance reallocation cost and a reduction in beautification expenses and other
operating supplies for repairs and maintenance.
PW -16
PUBLIC WORKS - PARKS DIVISION
Code 001 - 1201- 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.12000 Regular Salaries $ 242,515 (1) Parks Foreman
(1) Crew Leader
(1) Equipment Operator I
(1) Maintenance Worker 1
(3) Maintenance Worker 11
(1) Tree Trimmer
.14000 Overtime 1,400 Wages for excess hours and special events
.15100 Overtime: Lot Clearing 1,050 Funding for vacant home property maintenance.
.18250 Longevity pay 1,000 Benefit paid to tenured employees per policy.
.21000 FICA 19,048 Social Security and Medicare taxes
.23000 Health Insurance 37,087 Estimated annual employee costs for health,
dental and other contractually obligated non -
liability benefits
.24000 ISF: Workers' Compensation 14,653 Allocated cost of workers' compensation
premiums paid to the FL League.
.29990 Contingent Personnel Costs 3,023 Projected costs for all eligible employee's annual
merit (percent dependent upon union contract's),
other contractually required personnel cost
increases and the associated federal taxes for a
one year period
Subtotal Personnel Services $ 319,776
PW -18
PUBLIC WORKS - PARKS DIVISION
Code 001 - 1201- 572 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES
.43300 Utilities: Water $ 1,680 Funding for estimated water consumption at non -
welled locations.
.44000 Rentals and leases 1,000 Estimates to use special equipment and tools not
warehoused by Village
.45100 ISF: Risk Management 17,212 Allocated costs for property, casualty and general
liability insurance premiums paid to the FL
League.
.45200 ISF: Fleet Maintenance 43,092 Calculations prepared by the Finance
Department, applying the total fleet maintenance
costs to all user divisions and the total number
and types of vehicles assigned to each user
function.
.51000
Office Supplies
100
Office supplies related to Parks operations
.52200
Other Operating Expenses
8,711
Cost associated with drains and curb repairs
.52205
Supplies: Commissary
284
Funding for food /beverage used by staff
.52400
Uniforms
1,200
Funding for contractually specified uniforms: (5)
shirts, (5) pants
.52500
Fertilizer Et chemicals
1,500
Funding for special fertilizers and chemicals to
maintain landscaping.
.54500
License Permit and Taxes
25
Funding for Florida Dept. of Agriculture license.
58000 Training and Education
100
Funding to provide training on use of equipment
and supplies
Subtotal: Operating Expenses
$
74,904
TOTAL: Public Works -Parks Division
$
394,680
PW -19
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
PUBLIC WORKS DEPARTMENT
Recreation Maintenance Division
Services, Functions and Activities
The Recreation Maintenance Division of the Public Works Department maintains
the exterior recreational facilities (multipurpose field, Tot -Lot playground,
basketball /tennis courts, etc...).
BUDGET HIGHLIGHTS
Personnel costs ....... ...............................
Operating costs ....... ...............................
Capital outlay ........ ...............................
TOTAL.. ...............................
FY'09 FY'l0 Change
$ 159,033 $ 163,071 $ 4,038
52,194 35,739 (16,455)
$ 211,227 $ 198,810 $ (12,417)
Significant changes include the decrease in operating costs due to the fleet maintenance
reallocation and decrease in other operating supplies for repairs and maintenance.
PW -21
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
PUBLIC WORKS DEPARTMENT
Sanitation Enterprise Division
Services, Functions anddActivities
The Sanitation Division is responsible for the management and disposal of all
nonhazardous solid waste for Miami Shores Village residents and businesses. Curb
side recycling, commercial and residential garbage collection and bulk trash
removal services constitute the Division's focus.
Annually, the Division transports approximately 12,200 tons of refuse to local
disposal facilities. This Division has 20 full -time employees including one
sanitation supervisor and one temporary part -time employee.
BUDGET HIGHLIGHTS
FY'09
Personnel costs ....... ............................... $1,011,882
Operating costs ....... ............................... 1,733,231
Capital outlay ........ ............................... 83,500
Debt service & Noncash transactions ...... 22,649
TOTAL ... ............................... $2,851,262
FYI
Change
$ 925,897
$ (85,985)
1,823,009
89,778
92,000
8,500
29,628
6,979
$ 2,870,534 $ 19,272
Significant changes include a decrease in personnel costs and an increase in operating
costs due to the reallocation of the risk management and fleet maintenance costs.
This Division is fully self - supporting generating $2.8 million in revenues. This
fund also pays a $200,000 management fee to the General Fund.
PW -25
PUBLIC WORKS - SANITATION DIVISION
Code 405 - 3000 - 534 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.12000 Regular Salaries $ 637,348
(1) Public Works Supervisor /Waste
(4) Equipment Operator III
(10) Refuse Truck Drivers FT
(1) Refuse Truck Driver Temp
(4) Refuse Collectors
.14000 Overtime 32,000 Holiday pay, special events, labor for
driver and helper to pick up garbage on
Saturdays and emergencies
.18250 Longevity pay 6,000 Benefit paid to tenured employees per
policy.
.21000 FICA 51,991 Social Security and Medicare taxes
.23000 Health Insurance
88,592
Estimated annual employee costs for
health, dental and other contractually
obligated non - liability benefits
.24000 ISF: Workers' Compensation
105,694
Allocated cost of workers' compensation
premiums paid to the FL League.
.29990 Contingent Personnel Costs
4,272
Projected costs for all eligible
employee's annual merit (percent
dependent upon union contract's),
other contractually required personnel
cost increases and the associated
federal taxes fora one year period
Subtotal Personnel Services
$ 925,897
PW -28
PUBLIC WORKS - SANITATION DIVISION
Code 405 - 3000- 534 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES
.34100 Contractual Services: $ 26,250 Funding for temporary staff during
Temporary Labor
PW -29
vacations, special events ft emergencies.
.42000
Postage
2,600
Postage related costs
.43400
Waste Disposal - Dumping
812,426
Estimated annual cost for dumping services
paid to the County under contract.
.44000
Rentals and Leases
1,500
Funding to rent specialized equipment for
projects as identified during the year
.45100
ISF: Risk Management
111,629
Allocated costs for property, casualty and
general liability insurance premiums paid to
the FL League.
.45200
ISF: Fleet Maintenance
501,565
Calculations prepared by the Finance
Department, applying the total fleet
maintenance costs to all user divisions and
the total number and types of vehicles
assigned to each user function
.47000
Printing
2,600
Printing for recycling, statements, invoices,
courtesy notices, recycling pamphlets
.48000
Advertising Ft Promotions
500
Estimated cost for position advertisements.
.51000
Supplies: General Office
200
Estimated costs for general office supplies
(pen paper, etc.).
52200
Supplies: Other Operating
26,839
Funding for specialized items related to
sanitation, not specifically identified in
other line items.
PW -29
PUBLIC WORKS - SANITATION DIVISION
Code 405 -3000 - 534 -** * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES - Continued
.52205 Supplies: Commissary 1,000 Funding for food /beverage used by staff
.52800
Bank fees
100
Charges to maintain account
.52400
Uniforms
2,600
Funding for contractually specified
uniforms: (5) shirts, (5) pants
.54500
Licenses, fees and permits
1,000
Annual DERM review fee.
.58000
Training Et Education
200
Funding to provide training on use of
equipment and supplies.
.59000
Depreciation
132,000
Estimated contribution to the renewal
and replacement fund
.59500
Management fee
200,000
Management fee paid to General Fund to
offset administrative services costs
provided for non - sanitation staff.
Subtotal: Operating Expenses
$ 1,823,009
TOTAL: Public Works- Sanitation
$ 2,870,534
PW -30
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
PUBLIC WORKS DEPARTMENT
Storm Water Enterprise Division
Services, ,Functions anddActivities
The Storm Water Division of the Public Works Department works in conjunction
with the Streets Division to maintain buildings, to manage storm water and local
option (street maintenance) applications.
This Division maintains drains, pumps flooded locations during storms, cleans
streets, repairs / replaces sidewalks, and performs light maintenance.
BUDGET HIGHLIGHTS
FY'09
Personnel costs ....... ................::............. $ 81,991
Operating costs ....... ............................... 80,370
Capital outlay ........ ............................... 63,000
Noncash transactions ............................... 30,000
TOTAL ... ............................... $ 255,361
FYI Chan e
$ 84,177 $ 2,186
83,870 3,500
30,109 (32,891)
35,000 5,000
$ 233,156 $ (22,205)
This fund is self- supporting generating $233,156 in recurring revenues. This
fund pays a management fee to the General Fund of $35,000.
PW -31
PUBLIC WORKS - STORM WATER DIVISION
Code 402 - 3500 -541 * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.12000 Regular Salaries $ 60,185 (1) Equipment Operator I
Subtotal Personnel Services $ 84,177
OPERATING EXPENSES
.31100 ProfessionalServ: Engineering $ 7,000 Funding for professional engineering
design services for storm water drainage
system.
.34000 Contractual Services 5,000 Preliminary cost for storm water basin
rehabilitation program and bay cleanup
.42000 Postage 2,628 Mailing of quarterly invoices and
statements
PW -33
(1) Maintenance Worker 1
.18250
Longevity pay
1,000
Benefit paid to tenured employees per
policy.
.21000
FICA
4,819
Social Security and Medicare taxes
.23000
Health Insurance
11,207
Estimated annual employee costs for
health, dental and other contractually
obligated non - liability benefits
.24000
ISF: Workers' Compensation
5,160
Allocated cost of workers' compensation
premiums paid to the FL League.
.29990
Contingent Personnel Costs
$ 1,806
Projected costs for all eligible employee's
annual merit (percent dependent upon
union contract's), other contractually
required personnel cost increases and the
associated federal taxes for a one year
period
Subtotal Personnel Services $ 84,177
OPERATING EXPENSES
.31100 ProfessionalServ: Engineering $ 7,000 Funding for professional engineering
design services for storm water drainage
system.
.34000 Contractual Services 5,000 Preliminary cost for storm water basin
rehabilitation program and bay cleanup
.42000 Postage 2,628 Mailing of quarterly invoices and
statements
PW -33
PUBLIC WORKS - STORM WATER DIVISION
Code 402 - 3500 - 541 * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES - Continued
.45100
ISF: Risk Management
3,612
Allocated costs for property, casualty and
general liability insurance premiums paid
to the FL League.
.45200
ISF: Fleet Maintenance
26,220
Calculations prepared by the Finance
Department, applying the total fleet
maintenance costs to all user divisions and
the total number and types of vehicles
assigned to each user function
.47000
Printing
2,600
Pro -rated costs for invoice printing and
other notices
.51000
Supplies: Other operating
7,500
Costs for materials required that are not
specially classified in other departmental
line items.
.52900
Depreciation
25,310
Funding for year -end depreciation charges
for fund assets.
.54500
DERM Regulatory fee
4,000
Annual filing fee with DERM
Subtotal: Operating Expenses $
83,870
CAPITAL OUTLAY
64250 Infrastructure $ 30,109 Street resurfacing for better drainage.
Subtotal: Capital Outlay $ 30,109
OTHER EXPENSES
.91800 Management fee to General Fund $ 35,000 Management fee paid to General Fund to
offset administrative service costs
provided for non -storm water staff
Subtotal: Other Expenses $ 35,000
TOTAL: Public Works -Storm water $ 233,156
P W -34
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
PUBLIC WORKS DEPARTMENT
ISF: Fleet Maintenance Division
Services, ,Functions anddActivities
The Fleet Maintenance Division, created in FY 2000 as an Internal Service Fund of
the Public Works Department, is responsible for the acquisition and maintenance
of all Village owned vehicles in the municipal inventory. Assets managed by this
Division include: police or squad units, heavy trucks and the Village's 29 passenger
bus, small engine repair, pick up trucks and loaders and other heavy equipment.
With it's extensive tool and equipment inventory, Fleet Maintenance provides
extremely valuable assistance in the construction or repair of other Village
property, such as street signs and alley gates, plus other tasks such as spray
painting and wood /metal fabrication.
Since 1010112000, this function has operated as a self - supporting Internal Service
Fund. Operating revenues provide the funding from the user division which
received the Division's services. Total costs, including revenues, are allocated to
users based on a weighted scale using equipment quantities and types.
BUDGET HIGHLIGHTS
Significant changes include a decrease in the estimated cost of fuel. This is offset by a
increase in the budgetary contingency should fuel prices increase substantially.
PW -35
FY'09
FY'l0
Change
Personnel costs ....... ...............................
$ 287,683
$ 280,939
$ (6,743)
Operating costs ....... ...............................
852,315
671,867
(180,448)
Capital outlay ........ ...............................
47,452
270,000
222,548
Noncash transactions ...............................
155,968
181,918
25,950
TOTAL ... ...............................
$1,343,418
$ 1,404,724
$ 61,307
Significant changes include a decrease in the estimated cost of fuel. This is offset by a
increase in the budgetary contingency should fuel prices increase substantially.
PW -35
PUBLIC WORKS - FLEET MAINTENANCE ISF
Code 550 - 6000 -541 * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.12000
Regular Salaries
$ 225,664
(1)ShopForeman
(3) Equipment Mechanic
(1) Auto Detailer
.18250
Longevity pay
2,000
Benefit paid to tenured employees per policy.
.21000
FICA
17,452
Social Security and Medicare taxes
.23000
Health Insurance
23,508
Estimated annual employee costs for health,
dental and other contractually obligated non -
liability benefits
.24000
ISF: Workers' Compensation
11,842
Allocated cost of workers' compensation
premiums paid to the FL League.
.29990
Contingent Personnel Costs
473
Projected costs for all eligible employee's
annual merit (percent dependent upon union
contract's), other contractually required
personnel cost increases and the associated
federal taxes for a one year period
Subtotal Personnel Services
$ 280,939
P W -40
PUBLIC WORKS - FLEET MAINTENANCE ISF
Code 550-6000-541-*****
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES
.41200 Telephone: Cellular $ 50 Funding for ATEtT cellular phone.
.45100 ISF: Risk Management 17,320 Allocated costs for property, casualty and
.45110
ISF: Risk Mgmt (Automobile)
93,516
.46 * **
Vehicle Maintenance (Summary)
131,501
.47000
Printing
100
.51000
Supplies: Office supplies
50
.520 **
Gas, Fuel, Oil (Summary)
329,228
.5203*
Tires (Summary)
54,402
.52100
Supplies: Solvents
1,000
.52105
Supplies: Conversion
12,000
.52120
Supplies: Spec Oil (Police)
3,200
.51210
Gas /Fuel /Oil: Generator
5,000
.52200
Supplies: Other Operating
22,000
general liability insurance premiums paid to
the FL League.
Consolidated costs for automobile Et equipment
liability for the Village's fleet.
Vehicle maintenance cost by Division
maintained by Finance
Funding to print shop work orders and other
inventory control reports.
Miscellaneous supplies
Funding for all departmental fuel and lubricant
costs.
Funding for all divisional tires
Funding for special fleet solvent costs
Funding for repairs, materials and supplies to
upgrade older vehicles.
Funding for specialized oils used on police
vehicles.
Funding to fuel the Village's emergency
generators.
Funding for materials and supplies used in the
division not specifically listed in other lines, ie.
equipment and supplies to operate fleet
garage.
PW -41
PUBLIC WORKS - FLEET MAINTENANCE ISF
Code 550 - 6000 -541 * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES - Continued
.52400 Uniforms
.52800 Bank Fees
.54500 License fees Ft permits
600 Funding for contractually determined
uniforms: (5) shirts, (5) pants
200 Charges to maintain separate account.
200 Annual fee to operate facility.
.58000 Training and Education 1,500 Recertification training for mechanics
Subtotal: Operating Expenses $ 671,867
CAPITAL OUTLAY
.65000 Vehicles $ 270,000 Replacement of vehicles
Subtotal: Capital Outlay $ 270,000
NON -CASH ACTIVITIES
.91900 Depreciation $ 155,968 Year -end auditors adjusting entry.
.93000 Budgetary Contingency 25,950 Reserved for emergencies and unforeseen
activities
Subtotal: Other Expenses $ 181,918
TOTAL: Public Works -Fleet Maintenance $ 1,404,724
P W -42
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
PUBLIC WORKS DEPARTMENT
Local Option Gas Tax Division
Services, ,Functions and Activities
Local Option Gas 'lax is a special revenue fund which originates from a six and
three cent tax levied on all petroleum and petroleum - related products. Proceeds
from this fund are segregated and may only be used for repairs, maintenance,
additions, deletions and modifications to streets, sidewalks, streetlights, easements,
curbs, alleys, medians and right -of -ways.
BUDGET HIGHLIGHTS
FY'09 FY'10 Change
Personnel costs ....... ............................... $ - $ - $ -
Operating costs ....... ............................... 190,103 190,103 -
Capital outlay ........ ............................... 186,000 183,500 (2,500)
Noncash transactions ............................... 743,702 93,702 (650,000)
TOTAL ... ............................... $1,119,805 $ 467,305 $ (652,500)
PW -43
PUBLIC WORKS - LOCAL OPTION GAS TAX
Code 130-1202-541-*****
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES
.44000
Rent and lease charges
$ 500
Funding to pay for temporary use of vehicles
and equipment
.45100
ISF: Risk Management
1,904
Calculations prepared by the Finance
Department using a Village -wide schedule,
allocating the total general liability and
.45200
ISF: Fleet Maintenance
58,274
Calculations prepared by the Finance
Department, applying the total fleet
maintenance costs to all user divisions and the
total number and types of vehicles assigned to
each user function
.46200
Repairs and Maintenance
50,000
Estimated funds required to provide on -going
maintenance and repairs to Village streets,
alleys and parking lots.
.51000
Supplies: General Office
800
General office supplies for reporting purposes
(pens, pencils, etc).
.52200
Supplies: Other operating
42,500
Road materials, signs, concrete and other
supplies needed to maintain the Village's
streets, sidewalks, roads, easements, curbs
and rights -of -way
.52210
Beautification expense
33,000
Estimated funding for Village -wide landscape
projects.
.52500
Fertilizer and chemicals
3,125
Funding for purchase of sprays, fertilizers and
other chemicals.
Subtotal: Operating Expenses $ 190,103
PW -45
PUBLIC WORKS - LOCAL OPTION GAS TAX
Code 130 - 1202 -541- * * * *'k
CODE CLASSIFICATION AMOUNT EXPLANATION
CAPITAL OUTLAY
64250 Infrastructure Improvement
Subtotal: Capital Outlay
NON -CASH ACTIVITIES
$ 183,500 Various Village -wide
improvement projects.
$ 183,500
infrastructure
91160 Transfer to Debt Service $ 93,702 Funding principal and interest payments as
per loan agreement (SunTrust $3.5million).
Subtotal: Non -cash Activities $ 93,702
TOTAL: Public Works - Local Option Gas Tax
Fund $ 467,305
PW -46
PROPOSED FY 2009 - 20.10 OPERATING BUDGET
Miami Shores Village, Florida
PUBLIC WORKS DEPARTMENT
Half -Cent Transportation Surtax Division
Services, Functions and Activities
The Half -Cent Transportation Surtax was approved by County voters with levies
imposed beginning on January 1, 2003. The tax is levied as a supplemental half -
cent fee for all qualified purchases in Miami -Dade County and allocated by the
County's Transit Authority. Proceeds from this levy will be used to augment
current transportation and transportation - related activities in the Village.
BUDGET HIGHLIGHTS
FY'09
Personnel costs ....... ............................... $ 60,428
Operating costs ....... ............................... 131,750
Capital outlay ........ ............................... 150,000
Noncash transactions ............................... 650,000
TOTAL ... ............................... $ 992,178
FYI
Change
$ 63,805
$ 3,377
166,365
34,615
48,223
(101,777)
-
(650,000)
$ 278,393
$ (713,785)
The significant change includes an increase in operating costs due to the expansion of
shuttle route.
This Division is fully self - supporting from Transportation Surtax revenues of
$278,393.
AM ,
PUBLIC WORKS - TRANSPORTATION SURTAX FUND
Code 135 - 1210 - 541 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.12000
Regular Salaries
$ 43,587
(1) Maintenance Worker I
(1) Maintenance Worker II
.14000
Overtime
200
Funding for special duty assignments
and services.
.21000
FICA
3,503
Social Security and Medicare taxes
.23000
Health Insurance
9,422
Estimated annual employee costs for
health, dental and other contractually
obligated non - liability benefits
.24000
ISF: Workers' Compensation
5,091
Allocated cost of workers'
compensation premiums paid to the FL
League.
.29990
Contingent Personnel Costs
2,002
Projected costs for all eligible
employee's annual merit (percent
dependent upon union contract's),
other contractually required personnel
cost increases and the associated
federal taxes for a one year period
Subtotal Personnel Services
$ 63,805
PW -49
PUBLIC WORKS - TRANSPORTATION SURTAX FUND
Code 135 - 1210 - 541 * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES
.34050
Cont Svc: Transportation
100,000
Funding to engage an outside agent to
manage and operate the Village's
shuttle transportation program.
.34100
Cont Svc: Temp Labor
2,000
Funding for temporary staff during
vacations, special events Et
emergencies.
.45100
ISF: Risk Management
4,284
Allocated costs for property, casualty
and general liability insurance
premiums Daid to the FL League.
.45200
ISF: Fleet Maintenance
56,515
Calculations prepared by the Finance
Department, applying the total fleet
maintenance costs to all user divisions
and the total number and types of
vehicles assigned to each user function
.52200 Supplies: Other operating 3,566 Road materials, signs, concrete and
other supplies needed to maintain the
Village's streets, sidewalks, roads,
easements, curbs and right -of -way
Subtotal: Operating Expenses $ 166,365
PW -50
PUBLIC WORKS - TRANSPORTATION SURTAX FUND
Code 135-1210-541-*****
CODE CLASSIFICATION AMOUNT EXPLANATION
CAPITAL OUTLAY
.63250 Capital: Infrastructure $ 48,223 Repair Et upgrade Railway crossing
Village boundary.
Subtotal: Operating Expenses $ 48,223
TOTAL: Public Works - Transp Surtax Fund
$ 278,393
PW -51
MAYOR/COUNCIL
ORGANIZATION CHART
MAYOR/ COUNCIL
MAYORAL DAVIS
VICE MAYOR DONALD SHOCKEY
COUNCILWOMAN HERTAHOLLY
COUNCILMAN PROSPERO HERRERA
COUNCILMAN STEPHEN LOFFREDO
VILLAGE CLERK BAR ARAA. ESTEP I I I RICHARD SARAOAN, ESQ.
ExECUTIVEASST. VILLAGE MANAGER
TO VILLAGE MANAGER -
BARBARA A. ESTEP THOMAS J. BENTON
MC -1
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
OFFICE OF THE MAYOR & COUNCIL
Services, Functions and Activities
Miami Shores Village is governed by a five member Village Council, elected
at large on a nonpartisan basis. The Mayor presides at all Council meetings
and other Village functions and is the ceremonial head of the Village.
The Council legislatively establishes policy and appoints the Village
Manager, who is responsible for administration of that policy and for
managing the Village's departments and services. Additionally, the Village
Council appoints the Village Clerk and Village Attorney.
Council elections are held on the second Tuesday of April, every odd
numbered year. Council member terms are four years for the candidates
receiving the first and second highest number of votes. The candidate
receiving the third highest number of votes is elected to Council for a two
year term. To be eligible to seek office, prospective candidates must reside
in Miami Shores Village for six months and must qualify as a voter of the
State and of the Village.
Regular Council meetings are held in the Council Chambers of the Village
Hall on the first and third Tuesday of each month (excluding August) at
7:30 p.m. Special meetings may be held when required.
BUDGET HIGHLIGHTS
FY'09
Personnel costs ....... ............................... $ 255
Operating costs ....... ............................... 8,525
Capital outlay ........ ............................... -
TOTAL ... ............................... $ 8,780
FYI Change
$ 255 $ -
5,140 (3,385)
$ 5,395 $ 3,385
MC-2
OFFICE OF THE MAYOR & COUNCIL
Code 001 - 0100 = 511. * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.11000 Executive Salaries $ 5 Mayor Et Council receive annual
stipends of $1 each as stipulated by
the Village Charter
24000 ISF: Workers' Compensation 250 Allocated cost of workers'
compensation premiums paid to the FL
League.
MC-4
Subtotal Personnel Services
$ 255
OPERATING EXPENSES
.40000
Travel
$ 300
Conference and meeting
reimbursement for Council members
.40200
Travel, Per Diem Allowance
140
Per diem costs for conference
attendance
.45100
ISF: Risk Management
250
Allocated costs for property, casualty
and general liability insurance
premiums paid to the FL League.
.47000
Printing
150
Stationary and business cards for
Council members
.48000
Advertising Et Promotion
250
Promotional materials
.49000
Other Current Charges
500
Plaques, flowers and awards requested
by Council; photos for Council
functions and presentations
.51000
Office Supplies
50
Office supplies for five (5) Council
members
MC-4
OFFICE OF THE MAYOR & COUNCIL
Code 001 - 0100 - 511. * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
.54000 Subscriptions and Memberships
.58000 Training Et Education
58300 Organization Meetings
2,400 Annual membership to Florida League
of Cities, and Miami -Dade League of
Cities
600 Registration Fees for
Conference /Training Attendance.
500 Attendance at Miami -Dade County
League of Cities meetings
Subtotal: Operating Expenses $ 5,140
TOTAL: Office of the
Mayor and Village Council $ 5,395
MC -5
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
OFFICE OF THE VILLAGE ATTORNEY
Services, Functions anddActivities
The Village Attorney, appointed by the Village Council, provides legal
counsel to the Village Council, the Village Manager, Village departments and
various advisory boards.
The Village Attorney has the primary responsibility to coordinate legal
matters of the Village. The Village Attorney provides legal counsel in the
and preparation of contracts or agreements, as well as other legal documents.
The Village contracts a separate and independent labor attorney to provide
counsel and representation on labor- related matters, such as employment
contracts and collective bargaining agreements.
BUDGET HIGHLIGHTS
FY'09 FYI Change
Personnel costs ....... ............................... $ - $ - $ -
Operating costs ....... ............................... 137,625 139,450 1,825
Capital outlay ........ ............................... - - -
TOTAL ... ............................... $ 137,625 $ 139,450 $ 1,825
VA -1
OFFICE OF THE VILLAGE ATTORNEY
Code 001- 0200 - 514. * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES
.31200 Professional Services: $ 20,000 Fees anticipated for special legal
Legal - General research opinions supplemental
VA -3
negotiations or representation
.31210
Professional Services:
50,400
Legal retainer for Village Attorney
Legal - Retainer
.31220
Professional Services:
45,000
Fees anticipated for general labor costs
Legal- Labor
and representation on labor issues as
needed
.31230
Professional Services:
15,000
Legal fees anticipated for Village
Legal - Litigation
representation brought to the court
system
.31245
Professional Services:
5,000
Legal fees anticipated for Village
Legal- Franchise
representation concerning franchise
agreements.
.31250
Professional Services:
2,500
Fees for serving notices, taking
Legal- Other
depositions, and other court related
services
.31275
Professional Services:
750
Legal fees anticipated for Village
Legal - Charter School
representation associated with the
Charter School.
.47000
Printing
150
Business cards / stationary
.54000
Subscriptions and Memberships
250
Law Update, miscellaneous publications
.58000
Training ft Education
400
Attendance at workshops and
seminars
Subtotal: Operating Expenses
$ 139,450
TOTAL: LEGAL COUNSEL
$ 139,450
VA -3
VILLAGE CLERK
ORGANIZATION CHART
VILLAGE CLERK
BARBARA A. ESTEP
VC -1
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
OFFICE OF THE VILLAGE CLERK
Services, Functions and Activities
The Office of the Village Clerk encompasses the traditional responsibility of
record archiving, as well as general elections, coordination of Village Council
meetings and Board selection process, Council and Commission
appointments.
Publishing of the Village Council agendas, as well as agendas for the various
Boards is an ongoing departmental activity. Recording secretarial services
are provided to the Village Council and to many of the Boards, Committees
and Commissions. The Clerk is responsible for providing minutes of these
meetings.
Other responsibilities include publication of public hearing notices for
ordinances and resolutions, requests for bids and board member vacancies.
Notices are also published for changes to the Comprehensive Plan and
changes in land use. The Clerk's office is responsible for complying with
records requests in the form of paper copies, audio and video copies.
In addition to the above duties, the Clerk's office administers the Village's
Local Business Tax Receipts program, ensuring payments of applicable taxes
on a yearly basis. The issuance of film and peddler (solicitor) permits are
also facilitated by the Clerk's office.
Personnel costs ..
Operating costs ..
Capital outlay ... .
TOTAL
BUDGET HIGHLIGHTS
FY'09 FY'l0 Change
$ 105,151 $ 107,203 $ 2,052
47,929 27,675 (20,254)
. ............................... $ 153,080 $ 134,878 $ (18,202)
Significant changes include decreased costs due to the lack of a Village
Council election this fiscal year.
This department is estimated to generate $89,000 in General Fund
revenues.
VC -2
CODE CLASSIFICATION
PERSONNEL SERVICES
OFFICE OF THE VILLAGE CLERK
Code 001 - 0303 - 512. * * * **
AMOUNT
EXPLANATION
.11000
Executive Salary $
87,314
Village Clerk salary includes COLA
.11001
Executive Benefit
6,500
Executive package
.18250
Longevity pay
1,000
Benefit paid to tenured employees per policy.
.21000
FICA
7,253
Social Security and Medicare taxes
.23000
Health Insurance
4,681
Estimated annual employee costs for health,
dental and other contractually obligated non -
liability benefits
.24000
ISF: Workers' Compensation
455
Allocated cost of workers' compensation
premiums paid to the FL League.
Subtotal Personnel Services $
107,203
40200 Travel: Per diem allowance
.42000 Postage
.45100 ISF: Risk Management
.47000 Printing
.48000 Advertising & Promotions
.49000 Other current charges
315 Meal allowance while attending conferences and
training
775 Charges for general mailing
700 Allocated costs for property, casualty and general
liability insurance premiums paid to the FL
League.
150 Cost for printing documents.
5,000 Employment and legal ads.
10,000 Codification of Code Book.
VC -5
CODE CLASSIFICATION
OPERATING EXPENSES - Continues
.51000 Office supplies
.52200 Other operating expenses
OFFICE OF THE VILLAGE CLERK
Code 001 - 0303 - 512. * * * **
AMOUNT EXPLANATION
225 Pens, pencils, paper, etc for staff .
125 Supplies for scanner and related equipment.
54000 Subscriptions /Memberships 975 Annual fees for various organization
memberships.
58000 Training Et Education 360 Registration fees for conference attendance.
Subtotal., Operating Expenses $ 27,675
TOTAL: Office of the Village Clerk $ 134,878
VC -6
FINANCE DEPARTMENT
ORGANIZATION CHART
ING FINANCE DIRECTOR
HOLLY HUGDAHL
COMPTROLLER
CAROLYN MODESTE
FINANCECLERK- I I FINANCECLERK-
PAYROLL ACCOUNTS PAYABLE
CLARA BENDER MICHELINE ELLIS
HUMANRESOURCE
ADMINISTRATOR
ELIZABETH KEELEY
F -1
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
FINANCE DEPARTMENT
Services, Functions and Activities
The Finance Department is responsible for the security of all Village funds. The
department is a full- function operation ranging from basic accounting to
comprehensive financial management and planning. Included in the many
responsibilities of the department are: preparing the annual operating and capital
budgets at the direction of the Village Manager; processing no less than fifty -two
weekly payrolls and maintaining all appropriate records; filing the necessary
payroll - related taxes and the corresponding recording of all financial transactions,
ensuring the fiscal integrity of the Village; and, managing the information
technology functions of the Village.
The Department is also responsible for the timely and accurate reporting of all
financial activities. This includes the recording of the purchase orders, direct
payments, invoices and daily deposits. The department is responsible for
reconciling monthly bank statements, confirming all cash and electronic
transactions.
The department also is charged with monitoring and coordinating the Village's
four retirement plans: the General Employees' Pension System, the Police
Officers' Retirement System, the ICMA -457 Deferred Compensation Plan and the
VALIC -457 Deferred Compensation Plan. The responsibilities include the
coordination of quarterly board of trustee meetings, distribution of materials and
information to trustees and plan members, timely deposits of employee and
Village contributions to all funds; and collating the year -end financial data for
audit and year -end state reporting requirements.
The department also manages the Village's risk management function, employee
benefit programs, cash management, debt service management, payroll, accounts
payable and receivable and other finance- related matters.
BUDGET HIGHLIGHTS
Personnel costs ...................
Operating costs ...................
Capital outlay ....................
TOTAL ...............................
FY'09 FY'10 Change
$ 390,165 $ 395,588 $ 5,423
116,203 104,240 (11,963)
$ 506,368 $ 499,828 $ (6,540)
Decrease in operating costa are due to a reduction in contractual services, dues and
memberships, and training and education.
F -3
.18250 Longevity pay 2,500
.21000 FICA 26,332
.23000 Health Insurance 23,355
24000 ISF: Workers' Compensation 1,696
Subtotal Personnel Services $ 395,588
OPERATING EXPENSES
(1) Human Resource Administrator
(1) Finance Clerk - Payroll
(1) Finance Clerk - Accounts Payable
Allocated chameback's
(1) Courier (30% split with Police)
Benefit paid to tenured employees per policy.
Social Security and Medicare taxes
Estimated annual employee costs for health,
dental and other contractually obligated non -
liability benefits
Allocated cost of workers' compensation
premiums paid to the FL League.
.32000
Professional services: Audit
FINANCE DEPARTMENT
Funding for annual external audit to comply
Code 001-0500-513-**""
with State, Federal and local statutory
CODE
CLASSIFICATION
AMOUNT
EXPLANATION
PERSONNEL SERVICES
.11000
Executive Salary
$ 105,848
Finance Director base salary
.11001
Executive Benefit
6,500
Executive benefit package
.12000
Regular Salaries
229,357
(1) Comptroller
.18250 Longevity pay 2,500
.21000 FICA 26,332
.23000 Health Insurance 23,355
24000 ISF: Workers' Compensation 1,696
Subtotal Personnel Services $ 395,588
OPERATING EXPENSES
(1) Human Resource Administrator
(1) Finance Clerk - Payroll
(1) Finance Clerk - Accounts Payable
Allocated chameback's
(1) Courier (30% split with Police)
Benefit paid to tenured employees per policy.
Social Security and Medicare taxes
Estimated annual employee costs for health,
dental and other contractually obligated non -
liability benefits
Allocated cost of workers' compensation
premiums paid to the FL League.
.32000
Professional services: Audit
$ 70,000
Funding for annual external audit to comply
with State, Federal and local statutory
provisions as well as Special Audit to review
Building permit submissions to county.
.34000
Contractual Services
16,000
Funding for departmental and centralized
service contracts.
.40000
Travel
1,500
Funding for local and intermediate training
and conference attendance.
.42000
Postage
3,500
Postage for accounts payable, collection
letters and correspondence.
.42100
Freight / Delivery Charges
400
Miscellaneous freight charges for purchases.
we
FINANCE DEPARTMENT
Code 001 - 0500 - 513 - """ ""
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES - Continued
.45100
ISF: Risk Management
4,140
Allocated costs for property, casualty and
general liability insurance premiums paid to
the FL League.
.46200
Repairs and Maintenance
500
Funding for equipment not on service contracts
or to repair items which are excluded from
existing contract agreements.
.47000
Printing
2,500
Printing of CAFR, Budget (Proposed Et
Adopted), Pension reports and other state -
mandated documents.
.48000
Advertising and Promotions
1,500
Provides funding for Annual Budget Notices,
Solid waste cost disclosure and other finance -
related notices.
.51000
Supplies: General office
1,000
Pens, paper, ink and other office supplies for a
one year period for five (5) full -time
employees .
.52200
Supplies: Other operating
1,200
Operating supplies required for Finance - related
equipment, not already funded in Village -wide
supply account.
.54000
Subscriptions and Memberships
1,000
Funding for subscriptions to various journals
and membership to various organizations.
.58000
Training and Education
1,000
Conference registration fees; charges to attend
local training sessions and other educationally -
related activities.
Subtotal: Operating Expenses
$ 104,240y
xg y
TOTAL: Finance Department
$ 499,828
F -7
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
FINANCE DEPARTMENT
Non - Departmental Division
Services, Functions andActivities
The Non - departmental group of accounts represents administrative cost or services
of the General Fund that do not necessarily affect a single department or, to the
contrary, affects multiple departments. The Non - departmental account is also the
central funding source for interfund transfers (i.e. - transfers to fund capital
projects, transfers out to the Debt Service Fund, etc.). Additionally, the Non -
departmental department includes funding for accumulated leave settlements,
representing the payout of leave time for individuals separating service with the
Village through retirement or resignation.
The Department centralizes costs for office equipment rental, maintenance,
supplies and the costs to maintain and service the Villages information technology
management.
The Non - departmental department also includes the General Fund Contingency
account. This account is for emergencies or council - determined transfers. This
year, the account is funded at $75,000 and can only be used with Council
approval.
Personnel costs ...........
Operating costs ..........
Capital outlay ............
Other Expenses .........
TOTAL .......
BUDGET HIGHLIGHTS
FY'09 FYI
........................... $ 237,431 $ 277,076
........................... 361,314 322,955
1,959,631 759,880
$2,558,376 $ 1,359,911
Change
$ 39,645
(38,359)
(1,199, 751)
$ (1,198,465)
The significant decrease is related primarily to the elimination of the $1.5 million in other
expenses for the transfer to Capital Projects for the Fleet Maintenance building in FY'09.
Additionally, personnel costs increased in the accumulated leave payouts due to expected
retirements and /or separation of employment.
F -8
FINANCE DEPARTMENT
Non - Departmental Accounts
Code 001 - 0800 - 519 - "" "
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.18500 Accumulated Leave Settlements
.21000 FICA
.22000 Employers Pension Contribution
25000 Unemployment Compensation
$ 147,300
8,132
101,644
20,000
Subtotal . i
OPERATING EXPENSES
.34000 Contractual Services $
.41000 Telecommunications: PRI
.41001 Telecommunications: Frame Relay
41002 Telecommunications: Internet
.41003 Telecommunications: Centrex
412000 Telecommunication: Long distance
Payout for accumulated leave for
employees expected to retire or
separate employment
Social Security and Medicare taxes
Actuarially calculated required employer
contribution for the General Employee
Pension Plan.
Quarterly contribution mandated by the
State for contributions to employees
filing for unemployment
103,350 Copier, Postage Service, Fax machine,
Voice mail maintenance, Internet server
maintenance, backup system support
contract, Computer service maintenance
agreements, other to be allocated
15,000 Village -wide main telephone service
through ATEtT (excluding Police
departtment and long distance).
28,000 Annual frame relay operating fees paid
to ATEtT for high -speed communication
links between Village Hall and other
facilities
13,500 Funding for internet access
26,700 Funding for (telephone service at the
Police department.
3,000 Funding for long distance calls
F -12
FINANCE DEPARTMENT
Non - Departmental Accounts
Code 001-0800-519-*****
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES - Continued
.44000
Rentals ft Leases
13,045
Estimates to use special equipment not
warehoused by Village
.45000
Insurance
30,000
Life and long term disability for general
employees
.46200
Repairs and Maintenance
24,060
Equipment repairs in Village Hall; repairs
to furniture; unallocated repairs which
may not be under repair or maintenance
.47000
Printing
1,000
Notices, special mailings, paper, forms
not specifically associated with a single
department or division
.48000
Advertising and Promotions
2,000
Project and general position
advertisements not specifically budgeted
in other operating divisions
.48400
Special Projects: Village Manager
10,000
Projects identified by the Village Manager
on an as needed basis which are not
normally budgeted or presented to staff
by Council
.48410
Special Projects Village Hall
300
Funding for employee morale and
appreciation programs in Village Hall
.48950
Special Projects: Annexation
5,000
Funding for costs associated with the
review and analysis of Village's
annexation.
.51000
Supplies: General office
7,500
Village -wide supply for copy paper; pens,
pencils, ribbons and other general office
supplies plus reserves
.52200
Supplies: Other operating
7,500
Toner, drums and other copy machine
supplies not covered by the maintenance
agreement; Village Hall supplies;
replacement of small office equipment;
other supplies as needed for unallocated
Village -wide use
F -13
FINANCE DEPARTMENT
Non - Departmental Accounts
Code 001 - 0800 - 519 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES - Continued
.52205 Supplies: Vhall- Kitchen
.52225 Supplies: Computer IT related
52311 AV Tax Reimbursement
.52800 Bank Fees
2,000 Supplies necessary to operate Village Hall
kitchen facilities
1,000 Supplies necessary to operate computers
15,000 Reimbursement to Country Club for MSV
component of annual tax bill
15,000 Accounts, checking and investment fees
offset by equal revenue from interest;
credit card fees
Sub - total: Other Operating Costs $ 759,880
TOTAL: Non - Departmental Costs $ 1,359,911
F -14
Sub- total: Operating Expenses $
322,955
.82070
Contribution: North Miami $
5,000
Annual appropriation for service
Foundation
organization
.91300
Transfer to Capital Projects
284,000
Transfer to Capital Project Fund for the
upgrading of file storage, upgrade
licenses and purchase computers,
replacement of Tot Lot equipment,
resurface shipwreck cove pool, and
replace sand filter tank, rewire
community center electrical panel,
replace police radio infrastructure, phone
system and emergency call recorder.
.91602
Transfer to Debt Service Fund
395,880
Contribution to Debt service Fund on $3.5
million SunTrust Loan and $550,000
Capital Lease Loan.
.96000
Contingency
75,000
Reserve for Village -wide emergencies
Sub - total: Other Operating Costs $ 759,880
TOTAL: Non - Departmental Costs $ 1,359,911
F -14
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
FINANCE DEPARTMENT
Debt Service Division
Services, ,Functions and Activities
This fund records the inflow and outflow of cash related to the dedicated ad
valorem tax levies used to pay for the annual principal and interest costs associated
with the General Obligation Bond, Series 1999 sold to design, develop and
construct the Miami Shores Aquatic Facility as well as the Series 2004 bond sold to
build the Doctors Charter School Facility.
The fund records the dedicated ad valorem taxes paid for the Village's two general
obligation bonds. Additionally, the payments toward clearing other outstanding
debt are also reported in this fund. Costs associated with the management,
reporting and payment of principal, interest and fees are also included. The
Village is required to complete a series of reports relating to the debt including
Continuing Disclosure Reports, State Bond Filings, and special notes to the
Village's annual financial statement.
BUDGET HIGHLIGHTS
Significant changes include an increase in the loan repayment schedule due to the
addition of the capital lease for the police vehicles purchased in FY'09.
F -15
FY'09
FYI
Change
Personnel costs ....... ...............................
$ -
$ -
$ -
Operating costs ....... ...............................
8,700
11,950
3,250
Costs of Funds ........ ...............................
962,392
1,012,916
50,524
Capital outlay ........ ...............................
-
-
-
TOTAL ... ...............................
$ 971,092
$ 1,024,866
$ 53,774
Significant changes include an increase in the loan repayment schedule due to the
addition of the capital lease for the police vehicles purchased in FY'09.
F -15
FINANCE DEPARTMENT - DEBT SERVICE FUND
Code 201 - 0000 - 519 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES
.31000 Professional Services
32000 Auditing and Accounting Fees
49100 Bond administration fee
49150 Bond trustee fees
Sub-total: Operating .-
COST OF FUNDS
.71000 Debt service: Principal
.72000 Debt service: Interest expense
$ 3,250 Funding for annual disclosure reports
(Series 1999)
5,000 Funding for the pro -rated portion of the
financial audit.
3,000 Annual payment made to Deutsche Bank to
manage bond disbursements (Series 1999)
700 Annual payment to Florida League to
manage bond proceeds and reporting
(Series 1999)
$ 554,571 GO Bond Series 1999 - $80,000
GO Bond Series 2004 - $115,000
Suntrust - $260,180
Capital Lease - $99,391
458,345 GO Bond Series 1999 - $126,150
GO Bond Series 2004 - $202,184
Suntrust - $120,148
Capital Lease - $9,863
Sub - total: Cost of Funds $ 1,012,916
TOTAL: Finance - Debt Service Funds $ 1,024,866
F -17
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
FINANCE DEPARTMENT
ISF: Risk Management Division
Services, ,Functions and Activities
i ne v usage s MSK management internal oervice r uno is a sell uaiancing group or
accounts designed to accumulate the necessary financial resources to pay for the
Village's insurance premiums, costs, deductibles and administrative services
provided by the Florida League of Cities, The fund reports all costs associated
with workers' compensation, general liability, property, casualty and bond
insurance costs. Additionally, certain qualified administrative expenses are
included as an operating cost including, but not limited to the costs of annual
actuarial and auditing reports, filing fees, third -party administrators fees and state
licensing fees.
BUDGET HIGHLIGHTS
Personnel costs ....... ...............................
Operating costs ....... ...............................
Noneash transactions .............................
Capital outlay ........ ...............................
TOTAL.. ...............................
FY'09 FYI Change
$ 237,022 $ 279,172 $ 42,150
658,560 692,410 33,850
25,000 - (25,000)
$ 920,582 $ 971,582 $ 51,000
This is a self- supporting fund reporting internal costs related to the Village's risk
management, liability, property, casualty, bonds and workers' compensation costs. The
decrease in noncash transactions is due to the IBNR reserve fund which is 80% funded for
claims which were incurred during self- insured policy period and are still pending.
F -18
Finance Department - Risk Management ISF
Code 501 - 6500 - 519 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
PERSONNEL SERVICES
.24400 W /C: PREMIUM Primary Claims $ 233,822 Annual component of premiums paid to the
.24410 W/C Deductibles Paid
.24421 W /C: Miami -Dade Administrative Fee
24425 AJE: Workers' Compensation Adjust
24440 WC: Third Party Administrative Fees
FL League for primary workers' compensation
coverage.
25,000 Deductibles for claims
10,000 Annual fee to county for outstanding claim.
10,000 End of year audit adjustment based on
payroll.
350 Estimated cost to manage outstanding self -
insurance claims pending.
Subtotal Personnel Services $ 279,172
OPERATING COSTS
.31000 Professional services $ 4,000 Estimated fees for actuarial costs and studies
34230 Prof Svc -Legal Litigation
31250 Prof Svc -Legal Other
.45120 ISF: RM - Premium - Property
.45131 ISF: RM- Premium - Liability
.45140 ISF: RM- Premium - Automobile
.45161 ISF: RM- Premium -Police Life
for outstanding workers compensation and
liability claims pending from the self-
F -20
insurance fund.
40,000
Estimated annual cost for outside counsel to
represent the Village in special claims or
losses.
7,000
Estimated annual cost for outside counsel to
represent the Village in special claims or
losses.
379,876
Annual premium paid to the FL League for
Property Value coverage.
120,518
Annual premium paid to the FL League for
General Liability coverage.
93,516
Annual premium paid to the FL League for
Automobile Liability coverage.
2,200
Annual premium for coverage on all police
officers per State statutes
F -20
Finance Department - Risk Management ISF
Code 501 - 6500 - 519 - * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING COSTS (continued)
.45170 ISF: RM- Premium- Fin Director Surety 3,000 Annual premium for bond to cover Finance
Personnel as required by law.
.45200 ISF: Storage Tank Premium 1,100 Annual premium for storage tank. Liability for
two (2) tanks in PW and in Police.
.45425 ISF: RM - Premium Adj 5,000 Adjustment for year -end audit.
.45550
ISF: RM -Third Party Administration
6,000
Estimated costs to manage outstanding self -
insurance claims pending.
.45600
ISF: RM- Direct Payments
5,000
Estimated cost of direct claims, not processed
through carrier or insurances.
.45900
ISF: Auto Liability Deductibles paid
20,000
Estimated cost for loss deductibles for all
claims for the fiscal year paid to the FL
League.
.45902
ISF: Liability Deductible Paid
5,000
Estimated cost for loss deductibles for all
claims for the fiscal year paid to the FL
League.
.52800
Bank fees - Liability Account
200
Bank charged fees.
Subtotal: Operating Expenses $
692,410
TOTAL: Finance -Risk Management ISF $ 971,582
F -21
VILLAGE MANAGER'S
OFFICE
ORGANIZATION CHART
VILLAGE MANAGER
THOMAS J BENTON
EXECUTIVEASST.
VILLAGE ATTORNEY TO VILLAGE MANAGER
RICHARD SARAFAN R VILAGE CLERK
BARBARA ESTEP
RECREATION CHIEF OF POLICE ACTING FINANCE PUBLIC WORKS
DIRECTOR DIRECTOR DIRECTOR
JERRY ESTEP KEVIN LYSTAD HOLLY HUGDAHL SCOTT DAVIS
BUILDING DIRECTOR PLANNING & ZONING DIRECTOR OF
NORMAN DIRECTOR LIBRARY SERVICES
R CT
DAVID A. DACQUISTO ELIZABETH ESPER
VM -1
PROPOSED FY 2009 - 2010 OPERATING BUDGET
Miami Shores Village, Florida
OFFICE OF THE VILLAGE MANAGER
Services, ,Functions anddActivities
The Office of the Village Manager is responsible for the management and
operation of all aspects of the Village. As Chief Executive and Administrative
Officer for the Village, the Manager is appointed by and serves at the
discretion of the Village Council, implementing the directives, policies and
objectives of the Council through the operating departments of the Village.
The Manager is also responsible for the appointment of all department heads
with exception of the Village Clerk and the Village Attorney, both of whom
are appointed directly by the Mayor and Village Council.
BUDGET HIGHLIGHTS
Changes include a decrease in personnel costs and from the reallocation of
telephone costs to a non - departmental expense.
VM -2
FY'09
FYI
Change
Personnel costs ....... ...............................
$ 211,449
$ 210,394
$ (1,055)
Operating costs ....... ...............................
25,559
24,871
(688)
Capital outlay .......... ...............................
-
-
-
TOTAL ... ...............................
$ 237,008
$ 235,265
$ 1,743
Changes include a decrease in personnel costs and from the reallocation of
telephone costs to a non - departmental expense.
VM -2
OFFICE OF THE VILLAGE MANAGER
Code 001 - 0300 - 512. * * * **
CODE
CLASSIFICATION
AMOUNT
EXPLANATION
PERSONNEL SERVICES
.11000
Executive Salary
$ 166,724
Village Manager base salary
.11001
Executive Benefit
6,500
Executive package
.11001
Executive Benefit - Manager
15,500
ICMA Pension contribution
.18250
Longevity pay
1,500
Benefit paid to tenured employees
per policy.
.21000
FICA
14,552
Social Security and Medicare taxes
.23000
Health Insurance
4,681
Estimated annual per employee
costs for health, dental and other
contractually obligated non - liability
benefits
.24000
ISF: Workers' Compensation
937
Allocated cost of workers'
compensation premiums paid to the
FL League.
Subtotal Personnel Services
$ 210,394
OPERATING EXPENSES
.31260
Prof Services: Lobbyist
$ 12,000
Funding to pay for Village's
Tallahassee lobbyist.
.40000
Travel
400
Funding for local and intermediate
training and administrative events.
.41200
Telecommunications: Cellular
100
Funding for ATEtT Cellular phone
VM -4
OFFICE OF THE VILLAGE MANAGER
Code 001 - 0300 - 512. * * * **
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES - Continued
.45100
ISF: Risk Management
700
Allocated costs for property, casualty
and general liability insurance
premiums paid to the FL League.
.45200
ISF: Fleet Maintenance
7,471
Calculations prepared by the Finance
Department, applying the total fleet
maintenance costs to all user divisions
and the total number and types of
vehicles assigned to each user
function.
.47000
Printing
75
Printing of miscellaneous forms and
.48000
Advertising and Promotions
1,200
Cost for special advertisements,
notices, and reporting requirements,
including annual Chamber of
Commerce Ad.
.51000
Office Supplies
75
Pens, paper, ink and other office
supplies for a one year period.
.52200
Other Operating Expenses
100
Supplies for printer and other
equipment in Manager's office.
.54000
Subscriptions and Memberships
2,500
Annual Association Dues (ICMA, FCCMA,
DCCMA, etc)
.58000
Training and Education
250
Funding for luncheons, meetings and
other promotional activity.
Subtotal: Operating Expenses
$ 24,871
TOTAL: Office of the Village Manager
$ 235,265
VM -5
PROPOSED FY 2009 - 2010 CAPITAL PROJECT BUDGET
Miami Shores Village, Florida
Services, ,Functions and Activities
The Capital Project Fund is used to account for the funding of municipal capital
expenditures for the acquisition, construction or improvement of major capital
facilities or infrastructure; machinery and equipment; and other general
improvements with a life expectancy of more than three years. As reference,
equipment that has a value of $5,000 or less is also included in this document
for budgetary purposes.
Many of the capital projects are multi -year projects and may not actually begin
in FY 2010. The funds are encumbered to the subsequent year's budget as an
obligation until used or released. This year's budget includes a transfer from
the General Fund to the Capital Project Fund for several projects.
BUDGET HIGHLIGHTS
FY'09
Personnel costs ....... ............................... $ -
Operating costs ....... ............................... 250
Capital outlay ........ ............................... 2,871,580
TOTAL ... ............................... $ 2,871,830
FYI Change
125 (125)
459,000 (2,412,580)
$ 459,125 $(2,412,705)
CP -1
FINANCE DEPARTMENT - CAPITAL PROJECT FUND
Code 301 - 0000 -519
CODE CLASSIFICATION AMOUNT EXPLANATION
OPERATING EXPENSES
.52800 Bank Fees $ 125 Funding related to separate account.
Sub- total: Operating Expenses $ 125
CAPITAL OUTLAY
.64000 Machinery / Equipment $ 459,000 Upgrade property file storage - $3,000
Upgrade licenses Et purchase 22 new computers -
$50,000
New Tot Lot equipment - $185,000
Repair shipwreck cove pool - $3,000
Replace shipwreck cove sand filter tank - $10,000
Rewire Community Center electrical panel
$15,000
Police radio infrastructure replacement - $140,000
Replace Police phone system - $35,000
Police emergency call recorder - $18,000
Sub - total: Capital Outlay $ 459,000
TOTAL: Finance - Capital Project Funds $ 459,125
C P -3
FIVE-YEAR CAPITAL IMPROVEMENT PLAN
Miami Shores Village, Florida
Services, Functions and Activities
The FY 2010 -2014 Capital Improvement Plan (CIP) represents department
requests for capital equipment and projects valued at more than $3,000 with a
life expectancy of at least three years. The purpose of the CIP is to establish a
long term plan of proposed capital expenditures with the means and methods of
financing. In accordance with the State's Growth Management Act, the Village is
required to undergo this process in order to meet the needs of it Comprehensive
Plan.
The five -year CIP is updated annually to add new projects, to revaluate 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 Village's budgeting and management procedures.
The Proposed Budget is divided into each funding year and identifies the
following: 1) project or program description; 2) the department submitting the
request; 3) the division that will benefit from the investment; and, 4) the cost of
the project by funding source. For the five -year period scheduled to begin on
October 1, 2009 and continue through September 30, 2014, $13,137,223 is
planned for investment in Village assets and infrastructure as follows:
FISCAL YEAR
REQUESTED
2009 -2010
$ 1,052,723
2010 -2011
811,400
2011 -2012
928,600
2012 -2013
599,500
2013 -2014
9,745,000
TOTAL
$ 13,137,223
DEPT.
FIVE Y EAR TOTAL
Administrative
$ 53,000
Police Dept.
418,000
Public Works Dept.
2,730,723
Recreation Dept.
9,935,500
TOTAL
$ 13,137,223
CIP -1
Miami Shores Village
Capital Project Master List
FY2010 thru FY2014 Department Fund
Project Description
Dept
FY 2010
Fund
Source
TOTAL: ALL DEPARTMENTS
$ 1,052,723
Upgrade property file storage
Bldg
3,000
GENFB,
Upgrade licenses and purchase 22 new computers
Fin
50,000
GENFB
New Tot Lot equipment
Rec
95,000
GENFB
New Tot Lot equipment
Rec
90,000
CAPFB
Repair Shipwreck Cove pool
Rec
3,000
GENFB
Replace Shipwreck Cove sand fitter tank
Rec
10,000
GENFB
Rewire Community Center electrical panel
Rec
15,000
GENFB
Radio infrastructure replacement ($70,000) - annual cost
POL
70,000
GENFB
Radio infrastructure replacement (70,000) annual -cost
POL
-
70,000
CAPFB
Facility phone system
POL
20,000
GENFB
Facility phone system
POL
15,000
CAPFB
Facility - emergency call recorder
POL
18,000
GENFB
CAPITAL PROJECT (F. 301)
$ 459,000
Replace V9bb6 water truck
PW:Sts
125,000
FLTFB,
Replace four (4) 2003 police cars
PW -Sts
120,000
FLTFB
Replace pickup truck 9552
Pw:Sts
25,000
FLTFB
FLEET MAINTENANCE FUND (F. 550
$ 270,000
Replace broken Et damage sidewalk Village -wide
Pw: Sts
$ 5,000
LOGT
ADA ramps Et improvement to Village intersections
PW: Sts
15,000
LOGT
Replace or repair damaged walls throughout the Village
PW: Sts
8,000
LOGTFB
Maintain inventory of sign materials
PW: Sts
8,500
LOGT
Purchase 42" lawnmower
PW:Sts
6,800
LOGT
Road resurfacing
PW:Sts
127,000
LOGTFB
Purchase enclosed trailer
PW:Sts
4,000
LOGT
Replace arrow board
PW:Sts
4,200
LOGT
Tree replacement
PW:Sts
5,000
LOGT
LOCAL OPTION GAS TAX (F. 130)
$ 183,500
Replace Trash Truck V -9922
PW:San
$ 92,000
SANFB
SANITATION FUND (F. 405)
$ 92,000
Repair Et upgrade of Railway crossing Village boundary
PW:CT
$ 48,223
CITT
CITT FUND (F. 135)
$ 48,223
Source: Departmental Submissions CIP -2
Capital Project Master List
FY2010 thru 2014
by Department
Project Description
Dept
FY 2011
Fund
Source
TOTAL: ALL DEPARTMENTS
$ 861,400
Licenses and purchase new computers
Fin
$ 50,000
CAP
FINANCE
$ 50,000
Refinish Hardwood Floor (CC)
Rec
$ 3,900
CAP
Replace Aquatic Concession rolling shutters
Rec
19,000
CAP
Resurface Tennis courts
Rec
18,500
CAP
Resurface Basketball courts (CC)
Rec
16,500
CAP
Replace thermal pool blankets
Rec
18,000
CAP
Resurface competition pool
Rec
45,000
CAP
Auditorium floor replacement (CC)
Rec
14,500
CAP
Batting cage lights
Rec
12,000
CAP
RECREATION
$ 147,400
Facility storm shutters
POL
$ 15,000
CAP
Radio infrastructure replacement ($350,000) - annual cost
POL
70,000
CAP
POLICE
$ 85,000
Replace real master mower
PW:Recmt
$ 30,000
CAP
PUBLIC WORKS
$ 30,000
Replace V -9962 Motor Pool truck
PW: FF
$ 37,000
FlM
Replace V -9835 Police van
PW: FF
30,000
FlM
Replace V -9661 Chipper truck
PW: Pk
90,000
FlM
Replace V -9667 Recreation van
PW:Rec
30,000
FlM
Replace Box truck V -9767
PW:St
32,000
FlM
FLEET MAINTENANCE (F. 550)
$ 219,000
Replace V -0110 Trash Truck
PW:San
$ 80,000
SAN
Replace Garbage Truck V -3150
PW:San
250,000
SAN
SANITATION FUND (F. 405)
$ 330,000
Source: Departmental Submissions CIP -3
Capital Project Master List
FY2010 thru 2014
by Department
Project Description
Dept
FY 2012
Fund
Source
TOTAL: ALL DEPARTMENTS
$ 1,078,600
Llicenses and purchase new computers
Rec
$ 50,000
CAP
FINANCE
$ 50,000
Install Irrigation system in constitution Park
Rec
10,000
CAP
Replace benches, Tables and Umbrellas
Rec
9,600
CAP
Replace lifeguard stands
Rec
6,000
CAP
Revarnish all hardwood—d—oo—rs—and stage front in CC
Rec
6,000
CAP
Replace Community center carpet
Rec
4,000
CAP
RECREATION
$ 135,600
Radio infrastructure replacement - annual cost
POL
$ 70,000
CAP
POLICE
$ 70,000
Replace 2 Code Enforcement cars
Code Enf
$ 30,000
FIM
Replace PW Admin vehicle V -0202
PWAdmin
28,000
FIM
Replace Police Chief car V -0301
Police
31,000
FIM
Replacement of Recreation van V -0203
Rec
38,000
FIM
Replace E350 Purchasing van
PWAdmin
29,000
FIM
FLEET MAINTENANCE (F. 550)
$ 156,000
Replace V -9558 Dump truck
PW:Sts
$ 60,000
LOGT
Replace V -9768 Pick -up truck w/ lift gate
PW:Sts
27,000
LOGT
LOCAL OPTION GAS TAX (F. 130)
$ 87,000
Replace V -9553 Dump Truck
PW: San
$ 60,000
SAN
Replace Recycling Truc 0
PW: San
210,000
SAN
Replace Gar age ruck -V
PW: San
230,000
SAN
Replace rash Truck 002
PW:San
80,000
SAN
SANITATION FUND (F. 405)
1 $ 580,000
Source: Departmental Submissions CIP -4
Capital Project Master List
FY2010 thru 2014
by Department
Project Description
Dept
FY 2013
Fund
Source
TOTAL: ALL DEPARTMENTS
$ 649,500
Licenses and purchase new computers
Fin
$ 50,000
CAP
RECREATION
$ 50,000
Laser level soccer field
Rec
$ 17,000
CAP
Install plastic lockers in pool restrooms
Rec
8,500
CAP
Install A/C units at Field House
Rec
14,000
CAP
RECREATION
$ 39,500
Radio in rastructure replacement - annual cost
POL
$ 70,000
CAP
POLICE
$ 70,000
Replace Toro workman J
PW :RM
$ 15,000
CAP
PUBLIC WORKS
$ 15,000
Replace Altec Chipper V -0109
PW: Pk
$ 25,000
FtM
Replace John Deere Tractor V -178
PW: RM
30,000
FIM
Replace 2 K -9 cars
Pot
60,000
FIM
Replace Recreation Bus V -0310
Rec
110,000
FIM
FLEET MAINTENANCE (F. 550)
$ 225,000
Replace V -35 Loader
PW: San
$ 130,000
SAN
Replace Trash Grabber
PW: San
120,000
SAN
SANITATION FUND (F. 405)
$ 250,000
Source: Departmental Submissions CIP -5
Capital Project Master List
FY2010 thru 2014
by Department
Project Description
Dept
FY 2014
Fund
Source
TOTAL: ALL DEPARTMENTS
$ 9,795,000
Replace aLL servers
Rec
$ 50,000
CAP
FINANCE
$ 50,000
New Community Center
Rec
$ 9,500,000
CAP
RECREATION
$ 9,500,000
Replace Garbage Truck V -6149
PW: San
$ 245,000
SAN
SANITATION FUND (F. 405)
$ 245,000
Source: Departmental Submissions CIP -6
MIAMI SHORES VILLAGE, FLORIDA ......................... ............................... FY 2009 -2010 BUDGET
GLOSSARY OF FUNDS & KEY TERMS
General Fund: The balanced group of accounts used
to record all financial resources except those required
to be recorded and accounted for in another fund. The
General Fund is normally used to record day -to -day
operating activities.
Special Revenue Fund: A group of self - balancing
accounts where revenues and expenditures are
identified for specific and /or restricted uses. Financial
activity reported in this fund includes excise Tax pro-
ceeds, Local Option Gas Tax proceeds, Half — cent
Transportation Tax proceeds, Grant activities, and,
when necessary, hurricane or storm related costs.
Capital Projects Fund: A group of accounts used to
record the costs (or use of financial resources) for the
acquisition or construction of major capital facilities
or infrastructure, except those transactions specifically
related to proprietary (or enterprise), special
assessments, or expendable trust funds. Qualified
transactions must be valued at least $1,000 and have a
life expectancy of a minimum of 3 years. All assets
valued over $5,000 are subject to depreciation.
Debt Service Fund: A group of self - balancing funds
established to record the accumulation of resources
(cash) and corresponding disbursements for the
payment of general obligation bond principal and
interest costs, and other long -term financing.
Enterprise (or Proprietary) Fund(s): A group of
segregated accounts, grouped together to record the
costs (whether direct or indirect) for operations
financed and operated in the same or similar manner
as a private business. The concept of an enterprise
fund is that it is an on -going concern and does not legally
or formally require legislative authority to operate —
except to determine and set up fees. Unlike the
general fund, enterprise funds are recorded using the
full - accrual method of accounting meaning that
revenues are recorded as earned, whether or not
received and expenses are recorded as incurred,
whether or not paid. Enterprise Funds also include
depreciation charges to accumulate Replacement
Funds.
Internal Service Funds: Individual groups of ac-
counts established to record the financing of goods or
services provided by one village division to another.
Funding (or the revenue portion) for these funds are
based upon cost allocation schedules. The Village uses
Internal Service Funds to centralize costs for insur-
ance and fleet. These type funds record all transac-
tions using the full accrual accounting method includ-
ing depreciation.
Expendable Trust or Agency Fund: Individual
groups of funds and accounts used to segregate specific
dollars or assets held by a governmental unit in a
trustee capacity or as an agent for individuals, private
organizations, or other governmental units and /or
funds. Included in this category are the Law
Enforcement Training Trust Fund and Pension Fund.
Ad Valorem Taxes: Taxes paid on the assessed value
of land, buildings and personal properties including
business inventory and equipment as determined by
the Miami -Dade County Property Appraisers Office.
The ad valorem taxes represent the largest source of
revenues for general operations and are used to support
the general operations and debt service obligations of
the Village. (Cross reference `Property Taxes" and `iblillage
Rate').
Appropriation: Monies, funds or dollars allocated
and authorized by the Village Council for specifically
designated purposes.
Bond Funds: Proceeds from the sale of general
obligation or revenue bonds for the construction of
capital facilities. (Cross reference Capital Projects Fund to
which bond funds are occasionally referred).
Budget: A balanced fiscal plan for programs, services
and construction projects funded within available
resource limits during a specific period of time - usually
one year. A Balanced Budget is legislatively mandated
by Florida State Statute Section 200.065 for the
General and Special Revenue Funds each fiscal year:
I
MIAMI SHORES VILLAGE, FLORIDA ......................... ............................... FY 2009 -2010 BUDGET
GLOSSARY OF FUNDS & KEY TERMS - Continued
Fiscal Year: A 365 -day period of time during which
operations are recorded. Under statutory provisions,
the fiscal year for Miami Shores Village is October 1
through September 30.
Fund: A self- balancing group of accounts treated as
an entity to meet legal requirements of Generally
Accepted Accounting Principals commonly referred
to as "GAAP ".
Fund Balance: The Equity position or Net Worth of
the general, special revenue and trust funds resulting
from the residual cash balance accumulated through
the excess of revenues over expenditures from
operations. (Cross reference to "retained earnings "to explain
equity positions of proprietary funds).
Half -Cent Transportation Surtax: Effective
January 1, 2003, a new 1/2-cent tax on products sold in
Miami -Dade County, proceeds of which are
accumulated and a portion of which is distributed to
participating municipalities. Receipts in this fund must
be used to promote, enhance, maintain and /or expand
transportation and transportation- related activities in
the community. Proposed budgets are submitted to
the Miami -Dade Transit Authority by the Village by
June I" of each year.The proposed budgets are reviewed
and considered by a community board. Once approved,
the Village receives proceeds on a monthly basis.
Local Government 1/2-cent Sales Taxes: The
value of a state - imposed $0.005 (1/2 -cent tax levy
collected on all taxable sales state wide which is
subsequently allocated to all Counties then apportioned
to the local taxing authorities within the counties'
jurisdiction based upon the population of the munici-
pality.
Local Option Gas Taxes: A two -part county -
imposed levy on each gallon of motor fuel or other
petroleum related products. The tax, levied with state
approval, is comprised to two portions: a six -cent levy
and a three -cent levy. These funds are restricted to
repairs to roads, rights -of -ways, easements, sidewalks,
streetlights, curbs and alleys. General provisions of
this tax are defined in Florida State Statute Section
206, and further defined by the Miami -Dade County
Home Rule Charter.
Millage Rate: The value of one dollar ($1.00) of tax
for each $1,000.00 of assessed value of tangible, real
and personal properties as determined by the Miami -
Dade County Property Appraisers Office on the first
of each calendar year for the subsequent fiscal year.
Operating Budget: A balanced and consolidated
fiscal plan to provide governmental programs and
services for a single fiscal year.
Personnel costs: The total planned expenditures
related to salaries, taxes, and fringe benefits including
health insurance premiums, leave time (paid or
unpaid), pension, compensatory time when applicable,
worker's compensation premiums, longevity, cost -of-
living and merit increases.
Prior year encumbrances: Outstanding financial
obligations of the Village to purchase goods and /or
services which had not yet been paid at the end of any
given fiscal period. It is not necessary to ascertain
whether or not the product or service had been
received, but that the obligation existed. The
transaction to record the obligation is identified in each
respective funds' Reserved Fund Balance of Reserve
Retained Earnings account, requiring re- appropriation
in the subsequent fiscal budget. This procedure is
required to conform with generally accepted accounting
principles.
Property Tax: (See Ad Valorem Taxes) - Taxes paid on
the assessed or `just" value of land, buildings, or per-
sonal property as determined by the Miami -Dade
County Property Appraisers Office on January 1st of
each year.
II
MIAMI SHORES VILLAGE, FLORIDA ......................... ............................... FY 2009 -2010 BUDGET
GLOSSARY OF FUNDS & KEY TERMS - Continued
Retained Earnings: The accumulated income less
the costs incurred during operations and /or transferred
out of the funds, resulting in the fund's net worth. As
with Fund Balance, positive retained earnings may be
used to accumulate surplus cash for renewal and
replacement of the respective funds' assets or may be
used to offset deficit operations.
Revenues: Income derived from taxes, fees and
charges for use. In the broad sense, revenue refers to
all government income regardless of source, used to
fund operations.
Rolled -back Millage Rate or Levy: The value of
a millage levy which will provide the same amount of
property (or ad valorem) taxes as was collected in the
previous year, adjusted for the increase or decrease in
net property assessments as determined by the Miami -
Dade County Property Appraisers' Office. Excluded
in the calculation are new levies for construction in
progress, additions or deletions to structures, deletions
or additions to property resultant from mergers,
acquisitions or annexation efforts involving the
geographical boundaries of the Village.
State Revenue Sharing: Funds collected and
distributed by the State Department of Revenue
directly to municipalities and other taxing authorities
throughout the state as determined in the respective
distribution formulas. The revenues included in this
class are the "sin taxes" and other non - petroleum or
general sales tax based goods.
III