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2020-2021A FLORIDA MUNICIPALITY FOR THE FISCAL YEAR BEGINNING OCTOBER 1 AND ENDING SEPTEMBER 30 FY 2020-2021 OPERATING & CAPITAL BUDGETS Miami Shores Village, Florida TABLE OF CONTENTS Introduction Transmittal Letter ...................................................................................................................................... i-iv Financial Summary – Revenues ................................................................................................................... 1-6 Financial Summary – Expenditures ........................................................................................................... 7-8 Community Development Planning & Zoning .................................................................................................................................... 9-13 Building .................................................................................................................................. 14-19 Code Compliance .................................................................................................................................20-25 Recreation & Culture Brockway Memorial Library ...................................................................................................................26-32 Recreation ....................................................................................................................................... 33 Recreation Administration ...................................................................................................34-39 Athletics .................................................................................................................................40-44 Athletic Programs ................................................................................................45-57 Community Center ..................................................................................................................58-66 Aquatics .................................................................................................................................67-72 Tennis .................................................................................................................................73-75 Public Safety Police ....................................................................................................................................... 76 Police Operations ..................................................................................................................77-84 Crossing Guards ......................................................................................................................85-87 Public Works Public Works .................................................................................................................................................. 88 Parks .................................................................................................................................89-92 Streets .................................................................................................................................93-98 Public Works Administration ............................................................................................. 99-103 Recreation Maintenance ................................................................................................... 104-107 Local Option Gas Tax ......................................................................................................... 108-111 Transportation Surtax ....................................................................................................... 112-115 Stormwater .......................................................................................................................... 116-120 Sanitation ............................................................................................................................. 121-127 Water & Sewer ................................................................................................................... 128-130 Fleet Maintenance .............................................................................................................. 131-143 Administration Mayor & Council ............................................................................................................................. 144-148 Village Attorney ............................................................................................................................. 149-150 Village Manager .............................................................................................................................. 151-155 Village Clerk .............................................................................................................................. 156-161 Finance ..................................................................................................................................... 162 Finance ............................................................................................................................. 163-167 Non-Departmental ............................................................................................................. 168-173 Debt Service ....................................................................................................................... 174-176 Risk Management ............................................................................................................... 177-180 Capital Fund Capital Project Budget FY 2021 ....................................................................................................... 181-202 5 Year Capital Improvement Plan Summary .................................................................................. 203-209 Reference Glossary of Funds & Key Terms ........................................................................................................ 210-212 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget 311 000 - Ad Valorem Taxes Current 8,555,473 8,989,268 8,989,268 9,440,990 314 100 - Utility Service Tax Electricity -850,000 847,245 845,000 314 300 - Utility Service Tax Water -132,000 127,245 130,000 314 310 - Utility Service Tax Water - North Miami -11,500 11,000 11,000 314 400 - Utility Service Tax Gas 49 27,500 26,315 27,000 315 000 - Communications Services Taxes CST -366,600 337,558 345,000 316 100 - Local Business Tax Village 78,475 83,000 72,000 70,000 316 200 - Local Business Tax Application Fee 1,000 2,250 500 500 TAXES - Taxes Totals 8,634,997 10,462,118 10,411,131 10,869,490 322 000 - Building Permits Building Permits 1,006,685 896,000 898,000 898,000 322 140 - Building Permits Work without Permit Fees 16,478 10,000 20,000 50,000 323 100 - Franchise Fees Electricity -615,000 591,600 595,000 323 400 - Franchise Fees Gas -13,500 13,000 13,500 323 700 - Franchise Fees Solid Waste -25,000 23,000 25,000 329 100 - Other Permits, Fees and Special Assessments Other Permits 11,058 20,000 7,000 10,000 329 110 - Other Permits, Fees and Special Assessments Structural Engineer Fees 35,855 61,000 48,000 50,000 329 120 - Other Permits, Fees and Special Assessments Certificate of Re-Occupancy 12,215 14,000 12,000 12,000 329 130 - Other Permits, Fees and Special Assessments Notary Fees 1,930 2,500 1,600 1,500 329 140 - Other Permits, Fees and Special Assessments Copies 685 900 500 500 329 200 - Other Permits, Fees and Special Assessments Zoning and Variance Fees 72,445 105,000 56,000 68,000 329 300 - Other Permits, Fees and Special Assessments Alarm Permits 33,226 30,000 33,000 33,000 PFS - Permits, Fees and Special Assessments Totals 1,190,577 1,792,900 1,703,700 1,756,500 335 120 - State Revenue Sharing Revenue Sharing 284,319 254,585 230,000 220,000 335 140 - State Revenue Sharing Mobile Home License Tax 104 60 70 65 335 150 - State Revenue Sharing Alcoholic Beverage License Tax 734 680 685 675 335 180 - State Revenue Sharing Half-Cent Sales Tax 854,770 836,910 730,000 675,000 337 700 - Grants from Other Local Units Fireworks - - - - 338 100 - Shared Revenue From Other Local Units Local Business Tax County 21,582 25,000 22,500 20,000 338 900 - Shared Revenue From Other Local Units Crossing Guards 20,229 18,000 18,000 18,000 IGOVR - Intergovernmental Revenues Totals 1,181,738 1,135,235 1,001,255 933,740 339 000 - Payments in Lieu of Taxes Barry Pilot Program Fee 29,665 29,665 29,690 29,716 341 900 - General Government Services Other General Government Charges 10,462 13,000 8,000 10,500 341 910 - General Government Services Lien Searches 27,680 30,000 25,000 25,000 341 920 - General Government Services Property 1,230 1,230 630 500 342 100 - Public Safety Services Police Extra Duty Pay 265,594 284,360 265,000 200,000 342 110 - Public Safety Services Police Extra Duty Surcharge 67,006 71,090 66,250 40,000 342 200 - Public Safety Services Charter School Police Officer 105,654 120,000 75,000 75,000 342 300 - Public Safety Services Barry University Police Officers -240,000 240,000 260,000 343 910 - Physical Environment Lot Clearing 22,608 22,000 14,000 23,000 343 920 - Physical Environment Landscape Maintenance 24,304 20,000 19,905 19,905 344 500 - Transportation User Fees Parking Fees 684 250 600 600 347 100 - Culture/Recreation Service Charges Library Membership Fees 6,333 5,250 4,750 5,250 347 120 - Culture/Recreation Service Charges Lost Books 690 750 750 750 347 130 - Culture/Recreation Service Charges Miscellaneous - Library 496 600 500 600 347 200 - Culture/Recreation Service Charges Program Fees 1,053,197 1,114,269 641,755 959,751 CFS - Charges for Services IGOVR - Intergovernmental Revenues PFS - Permits, Fees and Special Assessments Revenue Annual Budget by Account Classification Report Fund: 001 General Fund Revenue TAXES - Taxes Page 1 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Revenue Annual Budget by Account Classification Report 347 205 - Culture/Recreation Service Charges Swim Camp 21,632 17,251 135 18,700 347 210 - Culture/Recreation Service Charges Non-Resident Memberships 12,750 15,750 6,000 12,000 347 220 - Culture/Recreation Service Charges Basketball Passes 766 925 400 600 347 230 - Culture/Recreation Service Charges Aquatic Admissions 49,586 90,094 30,120 96,200 347 240 - Culture/Recreation Service Charges Tennis Admission Fees 452 225 450 500 347 245 - Culture/Recreation Service Charges Private Swim Lessons 14,470 9,960 450 12,500 347 260 - Culture/Recreation Service Charges Adventure Camp 48,548 55,040 24,548 47,000 347 270 - Culture/Recreation Service Charges Fine Arts Tours - - - - 347 400 - Culture/Recreation Service Charges 5K Run - 6,500 9,690 9,600 347 410 - Culture/Recreation Service Charges Unity Day 11,014 10,993 11,838 12,000 347 430 - Culture/Recreation Service Charges Unity Day - Sponsors 2,650 2,650 2,450 2,000 347 440 - Culture/Recreation Service Charges Unity Day - Vendors 3,140 3,140 3,200 3,000 347 455 - Culture/Recreation Service Charges Halloween 760 1,520 1,988 1,500 347 500 - Culture/Recreation Service Charges Facility Rental 50,878 43,646 16,145 45,800 347 510 - Culture/Recreation Service Charges Community Center Bridge Rental 12,842 11,818 5,180 10,000 347 515 - Culture/Recreation Service Charges Field Rentals/Travel 7,115 6,804 4,800 4,800 347 520 - Culture/Recreation Service Charges Rental Staff Reimbursement 5,200 3,133 2,600 3,970 347 525 - Culture/Recreation Service Charges Goal Rental 860 520 400 400 347 530 - Culture/Recreation Service Charges Umbrella Rental Admission 664 6,700 1,500 7,600 347 535 - Culture/Recreation Service Charges Umbrella Rental Concession 745 6,700 1,500 7,600 347 540 - Culture/Recreation Service Charges Swim Team Rental 24,313 21,100 10,285 24,000 347 910 - Culture/Recreation Service Charges Luminaries 351 322 304 300 347 920 - Culture/Recreation Service Charges Snack Shack 2,022 2,200 1,162 1,162 347 930 - Culture/Recreation Service Charges Concessions 13,383 33,500 10,000 29,600 347 940 - Culture/Recreation Service Charges Insurance Fees 18,330 19,650 15,000 15,000 347 950 - Culture/Recreation Service Charges Fingerprinting 355 - 350 350 349 100 - Other Service Charges Returned Check Fee 633 400 850 350 CFS - Charges for Services Totals 1,919,061 2,323,005 1,553,175 2,017,104 351 500 - Court Ordered Judgments and Fines Traffic Fines 12,259 10,365 10,000 10,000 352 000 - Fines - Library Library 5,507 6,500 6,000 5,500 354 100 - Fines - Local Ordinance Violations Local Business Tax (684) 2,000 600 1,000 354 200 - Fines - Local Ordinance Violations Code Violations 208,663 1,050,000 915,000 150,000 354 210 - Fines - Local Ordinance Violations Code Enforcement Admin Fees 4,340 2,100 2,300 2,100 JFF - Judgments, Fines and Forfeitures Totals 230,085 1,070,965 933,900 168,600 361 100 - Interest and Other Earnings Interest Income 162,557 120,000 95,000 30,000 362 100 - Rents and Royalties Country Club Base 30,250 30,000 16,516 - 362 110 - Rents and Royalties Country Club Supplemental 201,397 150,000 213,684 - 362 115 - Rents and Royalties Bay Harbor Islands Contract Fee 50,000 50,000 - 50,000 362 200 - Rents and Royalties Charter School 180,000 180,000 180,000 180,000 364 100 - Disposition of Fixed Assets Sale of Surplus Assets 38,770 10,000 10,950 15,000 365 000 - Sale of Surplus Materials and Scrap Recycling 1,716 1,000 500 500 366 115 - Contributions and Donations Donations 500 - 600 1,000 369 300 - Other Miscellaneous Revenues Settlements - - - - 369 900 - Other Miscellaneous Revenues Miscellaneous 9,949 9,000 7,100 3,500 369 910 - Other Miscellaneous Revenues Discounts - - - - MISC - Miscellaneous Totals 675,139 550,000 524,350 280,000 381 001 - Inter-Fund Group Transfers In General Fund - - - - 381 120 - Inter-Fund Group Transfers In Excise Tax 3,143,601 - - - OS - Other Sources MISC - Miscellaneous JFF - Judgments, Fines and Forfeitures Page 2 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Revenue Annual Budget by Account Classification Report 381 150 - Inter-Fund Group Transfers In Grants - - - - 381 201 - Inter-Fund Group Transfers In Debt Service - - - - 382 000 - Contributions from Enterprise Operations Management Fees 400,000 400,000 400,000 400,000 389 900 - Proprietary Non-Operating Sources Appropriation from Fund Balance - 146,837 - - OS - Other Sources Totals 3,543,601 546,837 400,000 400,000 Fund Total: General Fund 17,375,198 17,881,060 16,527,511 16,425,434 312 410 - Local Option Taxes First Local Option Fuel Tax 196,642 179,300 174,750 177,495 312 420 - Local Option Taxes Second Local Option Fuel Tax 75,379 68,930 67,125 68,500 TAXES - Taxes Totals 272,021 248,230 241,875 245,995 335 120 - State Revenue Sharing Revenue Sharing 88,803 82,110 79,425 76,830 335 490 - State Revenue Sharing Fuel Tax Refunds 16,251 14,000 14,000 14,000 IGOVR - Intergovernmental Revenues Totals 105,055 96,110 93,425 90,830 361 100 - Interest and Other Earnings Interest Income 2,130 2,340 2,000 1,900 MISC - Miscellaneous Totals 2,130 2,340 2,000 1,900 389 900 - Proprietary Non-Operating Sources Appropriation from Fund Balance - 102,251 - 100,945 OS - Other Sources Totals - 102,251 - 100,945 Fund Total: Local Option Gas Tax (LOGT) 379,205 448,931 337,300 439,670 335 180 - State Revenue Sharing Half-Cent Sales Tax 438,583 441,060 370,000 437,500 IGOVR - Intergovernmental Revenues Totals 438,583 441,060 370,000 437,500 361 100 - Interest and Other Earnings Interest Income 3,578 4,080 1,200 1,400 MISC - Miscellaneous Totals 3,578 4,080 1,200 1,400 389 900 - Proprietary Non-Operating Sources Appropriation from Fund Balance - 49,057 - - OS - Other Sources Totals - 49,057 - - Fund Total: Citizens' Indep Trust (CITT) 442,161 494,197 371,200 438,900 311 000 - Ad Valorem Taxes Current 454,272 456,181 456,000 451,180 TAXES - Taxes Totals 454,272 456,181 456,000 451,180 361 100 - Interest and Other Earnings Interest Income 20,557 12,000 9,000 3,000 MISC - Miscellaneous Totals 20,557 12,000 9,000 3,000 381 001 - Inter-Fund Group Transfers In General Fund - 115,000 - - 381 130 - Inter-Fund Group Transfers In Local Option Gas Tax (LOGT) - - - - 384 000 - Debt Proceeds Debt Proceeds - - - - 389 900 - Proprietary Non-Operating Sources Appropriation from Fund Balance - - - - OS - Other Sources Totals - 115,000 - - Fund Total: Debt Service 474,829 583,181 465,000 454,180 Fund: 301 Capital Projects OS - Other Sources MISC - Miscellaneous Revenue TAXES - Taxes Fund: 201 Debt Service OS - Other Sources MISC - Miscellaneous Fund: 135 Citizens' Indep Trust (CITT) Revenue IGOVR - Intergovernmental Revenues OS - Other Sources MISC - Miscellaneous IGOVR - Intergovernmental Revenues Revenue TAXES - Taxes Fund: 130 Local Option Gas Tax (LOGT) Page 3 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Revenue Annual Budget by Account Classification Report 361 100 - Interest and Other Earnings Interest Income 5,023 - 5,000 - MISC - Miscellaneous Totals 5,023 - 5,000 - 381 001 - Inter-Fund Group Transfers In General Fund 1,495,994 1,566,040 1,566,040 161,975 381 161 - Inter-Fund Group Transfers In Special Purpose Revenue - - - - 381 501 - Inter-Fund Group Transfers In Risk - - - - 389 900 - Proprietary Non-Operating Sources Appropriation from Fund Balance - 4,166,229 - - OS - Other Sources Totals 1,495,994 5,732,269 1,566,040 161,975 Fund Total: Capital Projects 1,501,017 5,732,269 1,571,040 161,975 343 900 - Physical Environment Stormwater Fees 244,765 556,515 556,515 573,778 CFS - Charges for Services Totals 244,765 556,515 556,515 573,778 354 402 - Fines - Local Ordinance Violations Stormwater Penalties 1,040 1,000 890 875 JFF - Judgments, Fines and Forfeitures Totals 1,040 1,000 890 875 361 100 - Interest and Other Earnings Interest Income 18,248 6,301 8,000 5,200 363 000 - Fixed Asset Transfer In Transfer In - - - - 364 100 - Disposition of Fixed Assets Sale of Surplus Assets - - - - 369 900 - Other Miscellaneous Revenues Miscellaneous - - - - MISC - Miscellaneous Totals 18,248 6,301 8,000 5,200 389 700 - Proprietary Non-Operating Sources Contribution Other Public Source - - - - 389 900 - Proprietary Non-Operating Sources Appropriation from Fund Balance - - - 166,905 OS - Other Sources Totals - - - 166,905 Fund Total: Stormwater 264,053 563,816 565,405 746,758 343 400 - Physical Environment Garbage/Solid Waste Collection 2,607,664 2,969,300 2,969,300 3,250,895 343 410 - Physical Environment Special Pick-Up Waste - - - - 343 420 - Physical Environment Recycling - Biscayne Park - - - - CFS - Charges for Services Totals 2,607,664 2,969,300 2,969,300 3,250,895 354 405 - Fines - Local Ordinance Violations Sanitation Penalties 14,197 14,175 12,500 12,250 JFF - Judgments, Fines and Forfeitures Totals 14,197 14,175 12,500 12,250 361 100 - Interest and Other Earnings Interest Income 6,139 7,700 2,800 2,900 363 000 - Fixed Asset Transfer In Transfer In - - 17,257 - 364 100 - Disposition of Fixed Assets Sale of Surplus Assets - - 10,775 - MISC - Miscellaneous Totals 6,139 7,700 30,832 2,900 389 900 - Proprietary Non-Operating Sources Appropriation from Fund Balance - 728,685 - 250,000 OS - Other Sources Totals - 728,685 - 250,000 Fund Total: Sanitation 2,628,000 3,719,860 3,012,632 3,516,045 Fund: 410 Water & Sewer Revenue OS - Other Sources MISC - Miscellaneous JFF - Judgments, Fines and Forfeitures Fund: 405 Sanitation Revenue CFS - Charges for Services OS - Other Sources MISC - Miscellaneous JFF - Judgments, Fines and Forfeitures Fund: 402 Stormwater Revenue CFS - Charges for Services OS - Other Sources Revenue MISC - Miscellaneous Page 4 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Revenue Annual Budget by Account Classification Report 325 100 - Special Assessments Capital Improvements 33,275 178,480 178,000 174,615 325 200 - Special Assessments Maintenance Fees 10,593 10,600 10,571 65,875 325 300 - Special Assessments Interest Revenue - - - - PFS - Permits, Fees and Special Assessments Totals 43,868 189,080 188,571 240,490 361 100 - Interest and Other Earnings Interest Income 3,416 1,000 250 200 363 000 - Fixed Asset Transfer In Transfer In - - - - 364 100 - Disposition of Fixed Assets Sale of Surplus Assets - - - - MISC - Miscellaneous Totals 3,416 1,000 250 200 381 001 - Inter-Fund Group Transfers In General Fund 92,920 49,925 49,925 63,575 384 000 - Debt Proceeds Debt Proceeds - - - - 389 700 - Proprietary Non-Operating Sources Contribution Other Public Source - - - - 389 900 - Proprietary Non-Operating Sources Appropriation from Fund Balance - 68,070 - - OS - Other Sources Totals 92,920 117,995 49,925 63,575 Fund Total: Water & Sewer 140,205 308,075 238,746 304,265 337 500 - Grants from Other Local Units Grants - - 12,000 12,000 IGOVR - Intergovernmental Revenues Totals - - 12,000 12,000 361 100 - Interest and Other Earnings Interest Income 19,782 22,000 9,000 5,900 369 300 - Other Miscellaneous Revenues Settlements 48,279 50,000 55,000 50,000 369 900 - Other Miscellaneous Revenues Miscellaneous - - - - 369 920 - Other Miscellaneous Revenues Country Club Insurance 80,341 101,378 82,524 96,696 369 930 - Other Miscellaneous Revenues Insurance Refund 30,721 30,000 - - MISC - Miscellaneous Totals 179,123 203,378 146,524 152,596 381 000 - Inter-Fund Group Transfers In Workers Comp 246,062 266,468 266,468 202,167 381 001 - Inter-Fund Group Transfers In General Fund 351,902 343,611 326,816 401,656 381 130 - Inter-Fund Group Transfers In Local Option Gas Tax (LOGT) 4,398 4,230 4,230 4,380 381 135 - Inter-Fund Group Transfers In Citizens' Indep Trust (CITT) 4,398 4,230 4,230 4,380 381 150 - Inter-Fund Group Transfers In Grants - - - - 381 402 - Inter-Fund Group Transfers In Stormwater 7,207 7,434 7,434 7,890 381 405 - Inter-Fund Group Transfers In Sanitation 41,699 38,018 38,018 40,208 381 550 - Inter-Fund Group Transfers In Fleet Maintenance 83,735 99,789 99,789 96,541 389 900 - Proprietary Non-Operating Sources Appropriation from Fund Balance - - - - OS - Other Sources Totals 739,401 763,780 746,985 757,222 Fund Total: Risk Management 918,524 967,158 905,509 921,818 344 900 - Transportation User Fees Mileage Reimbursement 36,268 30,000 37,665 34,450 CFS - Charges for Services Totals 36,268 30,000 37,665 34,450 361 100 - Interest and Other Earnings Interest Income 26,151 30,000 10,850 5,700 363 000 - Fixed Asset Transfer In Transfer In - - - - 364 100 - Disposition of Fixed Assets Sale of Surplus Assets - - - - MISC - Miscellaneous Totals 26,151 30,000 10,850 5,700 MISC - Miscellaneous Revenue CFS - Charges for Services Fund: 550 Fleet Maintenance OS - Other Sources MISC - Miscellaneous Fund: 501 Risk Management Revenue IGOVR - Intergovernmental Revenues OS - Other Sources MISC - Miscellaneous PFS - Permits, Fees and Special Assessments Page 5 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Revenue Annual Budget by Account Classification Report 381 001 - Inter-Fund Group Transfers In General Fund 723,457 659,913 659,913 717,580 381 130 - Inter-Fund Group Transfers In Local Option Gas Tax (LOGT) 84,021 80,954 80,954 91,558 381 135 - Inter-Fund Group Transfers In Citizens' Indep Trust (CITT) 27,916 27,268 27,268 23,581 381 163 - Inter-Fund Group Transfers In Police Forfeiture - - - - 381 301 - Inter-Fund Group Transfers In Capital Projects - - - - 381 402 - Inter-Fund Group Transfers In Stormwater 13,017 14,198 14,198 17,665 381 405 - Inter-Fund Group Transfers In Sanitation 438,879 465,566 465,566 469,025 381 501 - Inter-Fund Group Transfers In Risk 29,933 - - - 389 700 - Proprietary Non-Operating Sources Contribution Other Public Source - - - - 389 900 - Proprietary Non-Operating Sources Appropriation from Fund Balance - 354,241 - 260,000 OS - Other Sources Totals 1,317,223 1,602,140 1,247,899 1,579,409 Fund Total: Fleet Maintenance 1,379,641 1,662,140 1,296,414 1,619,559 Revenue Grand Totals: 25,502,832 32,360,687 25,290,757 25,028,604 OS - Other Sources Page 6 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget 001.10.0300 - General Fund,Village Manager,Village Manager 391,838 463,970 462,527 480,192 001.11.0100 - General Fund,Mayor & Council,Legislative 101,972 95,197 90,257 94,197 001.12.0303 - General Fund,Village Clerk,Village Clerk 211,441 177,134 167,424 211,018 001.13.0500 - General Fund,Finance,Finance 471,045 561,526 446,383 476,515 001.14.0200 - General Fund,Legal,Legal 297,115 250,800 232,800 236,800 001.15.0450 - General Fund,Planning & Zoning,Planning and Zoning 177,388 188,337 182,467 209,444 001.19.0800 - General Fund,Non-Departmental,Non-Departmental 1,065,950 1,303,059 1,210,977 1,298,577 001.21.0900 - General Fund,Police,Police 7,152,081 7,641,868 6,654,790 7,752,415 001.21.0901 - General Fund,Police,Crossing Guards 61,723 50,699 51,845 50,783 001.24.0400 - General Fund,Building Department,Building 619,101 612,023 639,076 611,867 001.29.0351 - General Fund,Code Compliance,Code Compliance 229,205 233,880 228,364 241,675 001.39.1201 - General Fund,Public Works,Parks 387,879 406,039 411,106 366,755 001.39.1202 - General Fund,Public Works,Facilities Maintenance/Streets 752,509 1,071,893 991,779 752,665 001.39.1203 - General Fund,Public Works,Public Works Administration 569,576 471,006 464,797 479,868 001.39.1204 - General Fund,Public Works,Recreation Maintenance 192,436 267,078 220,027 214,561 001.71.1500 - General Fund,Brockway Memorial Library,Library 637,131 511,405 490,102 474,411 001.72.1401 - General Fund,Recreation,Recreation Administration 267,537 284,141 296,557 268,414 001.72.1402 - General Fund,Recreation,Athletics 810,068 818,795 713,745 779,989 001.72.1403 - General Fund,Recreation,Community Center 886,927 775,516 718,478 685,343 001.72.1405 - General Fund,Recreation,Aquatics 1,661,630 1,675,646 1,651,694 718,611 001.72.1406 - General Fund,Recreation,Tennis 49,285 21,048 21,113 21,334 Fund Total: General Fund (16,993,839) (17,881,060) (16,346,308) (16,425,434) 130.39.1222 - Local Option Gas Tax (LOGT),Public Works,LOGT 389,927 448,931 444,310 439,670 Fund Total: Local Option Gas Tax (LOGT) (389,927) (448,931) (444,310) (439,670) 135.39.1210 - Citizens' Indep Trust (CITT),Public Works,CITT 811,345 494,197 428,999 438,900 Fund Total: Citizens' Indep Trust (CITT) (811,345) (494,197) (428,999) (438,900) 201.19.0000 - Debt Service,Non-Departmental,None 455,290 583,181 456,183 454,180 Fund Total: Debt Service (455,290) (583,181) (456,183) (454,180) 301.12.0303 - Capital Projects,Village Clerk,Village Clerk 15,149 11,501 11,501 - 301.13.0500 - Capital Projects,Finance,Finance - - 12,000 - 301.19.0800 - Capital Projects,Non-Departmental,Non-Departmental 93,619 75,000 100,000 60,000 301.21.0900 - Capital Projects,Police,Police 171,258 360,995 360,995 70,000 301.24.0400 - Capital Projects,Building Department,Building - - - - 301.39.1201 - Capital Projects,Public Works,Parks 6,433 15,500 15,500 - 301.39.1202 - Capital Projects,Public Works,Facilities Maintenance/Streets 28,875 467,805 467,805 25,000 301.39.1203 - Capital Projects,Public Works,Public Works Administration 57,902 - 12,075 - 301.39.1204 - Capital Projects,Public Works,Recreation Maintenance - - - - 301.39.6000 - Capital Projects,Public Works,Fleet Maintenance - - - - 301.71.1500 - Capital Projects,Brockway Memorial Library,Library - 22,325 22,325 - 301.72.1401 - Capital Projects,Recreation,Recreation Administration 26,026 19,418 19,418 - 301.72.1402 - Capital Projects,Recreation,Athletics 4,435 83,955 83,955 - Fund: 001 General Fund Expenditures Expense Annual Budget by Organization Report Expenditures Fund: 130 Local Option Gas Tax (LOGT) Fund: 201 Debt Service Expenditures Fund: 135 Citizens' Indep Trust (CITT) Expenditures Fund: 301 Capital Projects Expenditures Page 7 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Expense Annual Budget by Organization Report 301.72.1403 - Capital Projects,Recreation,Community Center 12,416 144,508 144,508 6,975 301.72.1405 - Capital Projects,Recreation,Aquatics 1,807,405 4,531,262 1,626,000 - 301.72.1406 - Capital Projects,Recreation,Tennis 22,755 - - - Fund Total: Capital Projects (2,246,271) (5,732,269) (2,876,082) (161,975) 402.39.3500 - Stormwater,Public Works,Stormwater 329,258 563,816 600,312 746,758 Fund Total: Stormwater (329,258) (563,816) (600,312) (746,758) 405.39.3000 - Sanitation,Public Works,Sanitation 3,211,158 3,719,860 3,415,982 3,516,045 Fund Total: Sanitation (3,211,158) (3,719,860) (3,415,982) (3,516,045) 410.39.4000 - Water & Sewer,Public Works,Water & Sewer 4,497,974 308,075 322,300 304,265 Fund Total: Water & Sewer (4,497,974) (308,075) (322,300) (304,265) 501.19.6500 - Risk Management,Non-Departmental,Risk Management 899,179 967,158 866,325 921,818 Fund Total: Risk Management (899,179) (967,158) (866,325) (921,818) 550.39.6000 - Fleet Maintenance,Public Works,Fleet Maintenance 1,314,308 1,662,140 1,662,228 1,619,559 Fund Total: Fleet Maintenance (1,314,308) (1,662,140) (1,662,228) (1,619,559) Expenditure Grand Totals: 31,148,549 32,360,687 27,419,029 25,028,604 Fund: 405 Sanitation Expenditures Fund: 402 Stormwater Expenditures Fund: 501 Risk Management Expenditures Fund: 410 Water & Sewer Expenditures Fund: 550 Fleet Maintenance Expenditures Page 8 Community Development  Planning & Zoning Building Code Compliance 1 Recreation & Culture  Brockway Memorial Library Recreation o Recreation Administration o Athletics Athletic Programs o Community Center o Aquatics o Tennis 2 Public Safety  Police o Police Operations o Crossing Guards 3 Public Works  Parks Streets Public Works Administration Recreation Maintenance Local Option Gas Tax Transportation Surtax Stormwater Sanitation Water & Sewer Fleet Maintenance 4 Administration  Mayor & Council Village Attorney Village Manager Village Clerk Finance o Finance o Non‐Departmental o Debt Service o Risk Management 5 TABLE OF CONTENTS  PLANNING & ZONING ORGANIZATION CHART PLANNING & ZONING DIRECTOR ADMINISTRATIVE ASSISTANT (0.5 FTE) Page 9 FY'20 FY'21 Change Personnel Services…………………….175,947$ 179,958$ 4,011$ Operating Expenditures/Expenses …..12,390 29,486 17,096 TOTAL …………………………..188,337$ 209,444$ 21,107$ Budget Highlights Planning & Zoning Services, Functions and Activities The mission of the Planning &Zoning Department is to provide Miami Shores Village with professional 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 and Federal and State regulations. - 20,000 40,000 60,000 80,000 100,000 120,000 140,000 160,000 180,000 200,000 FY2020 FY2021 Planning & Zoning Budgeted Expenditures Personnel Operating Page 10 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 15 - Planning & Zoning Division: 0450 - Planning and Zoning Program: 00 - None Activity: 515 - Comprehensive Planning PS - Personnel Services 11-000 Executive Salaries Salaries 121,555 126,640 125,179 129,936 Planning & Zoning Director base salary 11-100 Executive Salaries Executive Benefit 6,500 6,500 6,500 6,500 Executive Benefit Package 12-000 Regular Salaries and Wages Salaries 18,521 18,225 18,016 18,698 Administrative Assistant (50% allocated with Code Compliance Department) 13-300 Other Salaries and Wages Seasonal - - 530 - Temporary Personnel 14-000 Overtime Overtime 349 2,001 350 2,000 Overtime costs for Board hearings & workshops 21-000 Payroll Taxes Employer Fica and Medicare 10,583 11,733 11,519 12,020 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 10,458 10,265 10,278 10,265 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 221 222 222 222 Estimated annual employee costs for dental insurance benefits Page 11 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-200 Life and Health Insurance Long-Term Care 124 146 148 175 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 217 215 215 142 Allocated costs for workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 168,528 175,947 172,957 179,958 OE - Operating Expenditures/Expenses 31-000 Professional Services Professional Services - - - 16,500 $15,000 for South Florida Comprehensive Water Master Plan Update Study & $1,500 for additional mapping layers 31-100 Professional Services Technology 3,760 3,000 5,000 5,200 Annual maintenance fees to Tyler Technology 40-000 Travel and Per Diem Travel - 1,500 - 750 Travel for conferences & continuing education 40-100 Travel and Per Diem Per Diem Allowance - 500 - 250 Per diem allowance while attending conferences & trainings 41-100 Communications Services Cellular 78 60 90 60 Estimated cost for cellular telephone 42-000 Freight and Postage Services Postage 210 300 - 300 Zoning hearing notices, certified mailings & miscellaneous correspondence Page 12 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 45-000 Insurance ISF: Risk Management 2,806 2,561 2,561 3,176 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-000 Repair and Maintenance Services ISF: Fleet Maintenance 499 469 469 - Allocated costs for operating the Village's fleet including the costs for automobile liability coverage paid to the Florida League 47-000 Printing and Binding Printing 715 1,000 500 750 Printing costs 51-000 Office Supplies Office Supplies 449 500 400 500 General office supplies for (1.5) full-time employees 52-200 Operating Supplies Other Operating Supplies 332 750 400 500 Other operating supplies (included in this amount is signage for hearings) 52-400 Operating Supplies Uniforms - 250 90 250 Uniform costs 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs - 500 - 500 American Planning Association membership 55-000 Training Training and Education 10 1,000 - 750 Registration & Training Account Classification Total: OE - Operating Expenditures/Expenses 8,860 12,390 9,510 29,486 Activity Total: 515 - Comprehensive Planning 177,388 188,337 182,467 209,444 Program Total: 00 - None 177,388 188,337 182,467 209,444 Division Total: 0450 - Planning and Zoning 177,388 188,337 182,467 209,444 Department Total: 15 - Planning & Zoning 177,388 188,337 182,467 209,444 Page 13 BUILDING ORGANIZATION CHART BUILDING DIRECTOR PERMIT SUPERVISOR PERMIT CLERK II MECHANICAL INSPECTORS (2) PLUMBING INSPECTORS (2) STRUCTURAL REVIEW (1) ELECTRICAL INSPECTORS (2) PERMIT CLERK I PERMIT CLERK I BUILDING INSPECTORS (4) PERMIT CLERK I P/T SEASONAL Page 14 FY'20 FY'21 Change Personnel Services…………………….570,331$ 567,869$ (2,462)$ Operating Expenditures/Expenses …..41,692 43,998 2,306 TOTAL …………………………..612,023$ 611,867$ (156)$ Budget Highlights Building Services, Functions and Activities The Building Department is responsible for the administration and application of all Federal, State, County and municipal construction and building related codes in a client sensitive manner.Permit clerks intake the permit application and all pertinent submittal documents. They verify the application for completeness,verify contractor information and input the information into the permitting system prior to forwarding the documents to plans review. Plan examiners review permit applications, plans and documents for compliance with implemented codes and regulations prior to the issuance of permits.Building inspectors ensure compliance with regulations and approved plans during the construction process. The inspectors also ensure that construction methods, materials and workmanship comply with standard practice. Upon completion of the project, the Department issues a certificate of occupancy or certificate of completion. - 100,000 200,000 300,000 400,000 500,000 600,000 FY2020 FY2021 Building Budgeted Expenditures Personnel Operating Page 15 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 24 - Building Department Division: 0400 - Building Program: 00 - None Activity: 524 - Protective Inspections PS - Personnel Services 11-000 Executive Salaries Salaries 131,501 136,995 135,414 140,564 Building Director base salary 11-100 Executive Salaries Executive Benefit 6,500 6,500 6,500 6,500 Executive benefit package 12-000 Regular Salaries and Wages Salaries 144,654 150,061 139,139 148,749 (2) Permit Clerk I, (1) Permit Clerk II & (1) Permit Supervisor 13-000 Other Salaries and Wages Other Salaries 207,981 192,400 215,372 192,400 (4) Building Inspector, (2) Electrical Inspector, (2) Mechanical Inspector, (2) Plumbing Inspector & (1) Structural Review *All Inspectors are employed on an as needed basis 13-300 Other Salaries and Wages Seasonal - - 5,000 4,558 (1) Permit Clerk I 14-000 Overtime Overtime 496 10,000 10,000 500 Estimated overtime costs 18-100 Compensated Compensatory Leave Longevity 500 500 500 1,000 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 37,083 33,596 39,162 33,762 Social Security & Medicare taxes Page 16 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-000 Life and Health Insurance Health Insurance 32,496 34,215 31,055 34,215 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 540 592 613 740 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 241 310 282 364 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 5,038 5,162 5,162 4,517 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 567,029 570,331 588,199 567,869 OE - Operating Expenditures/Expenses 31-100 Professional Services Technology 29,757 19,000 30,500 22,000 This account includes the following EnerGov, GIS, Laserfish, Bluebeam & MCCI annual support & maintenance. Due to electronic software required to operate the Building Department an increase on the cost associated with annual support & maintenance for these services is expected. 31-270 Professional Services Pre-employment Screening - - 50 100 Pre-employment screening costs 34-000 Other Services Contract Services 135 - - - 40-000 Travel and Per Diem Travel 60 1,500 35 1,500 2020 & 2021 FEMA training at EMI & Building Officals State Conference. 2020 Conferences were cancelled due to COVID-19. Page 17 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 42-000 Freight and Postage Services Postage 677 950 850 850 Postage services to send notices to property owners for soon to expire permits & expired permits 45-000 Insurance ISF: Risk Management 8,499 7,679 7,679 10,403 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-000 Repair and Maintenance Services ISF: Fleet Maintenance 7,983 5,913 5,913 2,545 Allocated costs for operating the Village's fleet including the costs for automobile liability coverage paid to the Florida League 47-000 Printing and Binding Printing 83 400 300 400 Business cards 51-000 Office Supplies Office Supplies 933 1,150 700 800 Office supplies for a 1 year period for (5) full- time employees. Due to electronic permit & plans submittal the cost associated with this account is expected to be much less than prior years. 52-200 Operating Supplies Other Operating Supplies 2,172 1,900 1,900 1,900 Operating supplies 52-400 Operating Supplies Uniforms 476 950 800 800 Uniforms for Building Department personnel 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 861 1,550 1,550 2,100 Books & memberships to the following professional organizations: 1. BOAF for the Building Director, Electrical Inspector & Permit Clerk Supervisor, 2. FFMA-State Flood Plain Managers Association, 3. ASFPM-National Association of State Flood Plain Manager, 4. Florida Roofing Association & 5. Notary renewals for (1) Permit Clerk I, (1) Permit Clerk II & (1) Permit Clerk Supervisor. In addition to purchasing new code publications. Page 18 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 55-000 Training Training and Education 435 700 600 600 Required continuing education & certification for Permit Clerks & Inspectors Account Classification Total: OE - Operating Expenditures/Expenses 52,072 41,692 50,877 43,998 Activity Total: 524 - Protective Inspections 619,101 612,023 639,076 611,867 Program Total: 00 - None 619,101 612,023 639,076 611,867 Division Total: 0400 - Building 619,101 612,023 639,076 611,867 Department Total: 24 - Building Department 619,101 612,023 639,076 611,867 Page 19 CODE COMPLIANCE ORGANIZATION CHART CODE COMPLIANCE DIRECTOR CODE COMPLIANCE OFFICER ADMINISTRATIVE ASSISTANT (0.5 FTE) Page 20 FY'20 FY'21 Change Personnel Services…………………….211,371$ 215,890$ 4,519$ Operating Expenditures/Expenses …..22,509 25,785 3,276 TOTAL …………………………..233,880$ 241,675$ 7,795$ Budget Highlights CODE COMPLIANCE Services, Functions and Activities The Code Compliance Department performs community-wide inspections to maintain the highest standards per the Code of Ordinances 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 our Code Enforcement Board which may impose fines in the form of property liens.The Department also administers the enforcement of the residential parking requirements in Miami Shores Village.Staff associates work closely with the Public Works, Finance and Police Departments in order to achieve Village wide community improvement programs. The Code Compliance Department administers the Village’s Local Business Tax Receipt program (LBTR)and the Short Term Rental program (STR). The Department processes all new businesses, Short Term Rental Applications and the issuing of the receipts on an annual basis.This program generates approximately $85,000 in recurring revenues. - 50,000 100,000 150,000 200,000 250,000 FY2020 FY2021 Code Compliance Budgeted Expenditures Personnel Operating Page 21 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 29 - Code Compliance Division: 0351 - Code Compliance Program: 00 - None Activity: 529 - Other Public Safety PS - Personnel Services 11-000 Executive Salaries Salaries 95,639 98,868 97,727 101,456 Code Compliance Director base salary 11-100 Executive Salaries Executive Benefit 6,500 6,500 6,500 6,500 Executive benefit package 12-000 Regular Salaries and Wages Salaries 67,376 69,493 68,692 71,295 (1) Administrative Assistant (50% allocated with Planning & Zoning Department) & (1) Code Compliance Officer 14-000 Overtime Overtime 1,260 2,000 1,600 2,000 Estimated overtime costs for special compliance efforts & attendance at board meetings 18-100 Compensated Compensatory Leave Longevity 1,000 1,000 1,000 1,000 Benefits paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 12,751 13,530 13,427 13,865 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 17,472 17,107 17,093 17,107 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 370 370 369 370 Estimated annual employee costs for dental insurance benefits Page 22 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-200 Life and Health Insurance Long-Term Care 147 172 174 207 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 2,196 2,331 2,331 2,090 Allocated cost of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 204,711 211,371 208,913 215,890 OE - Operating Expenditures/Expenses 31-100 Professional Services Technology 3,862 3,600 4,800 4,800 EnerGov & GIS maintenance 40-000 Travel and Per Diem Travel 35 - 9 10 Travel costs (tolls if applicable) 41-100 Communications Services Cellular 956 - 840 1,680 Estimated cost for cellular telephone 41-200 Communications Services Internet 956 1,000 840 - Estimated cost for mobile internet access 42-000 Freight and Postage Services Postage 3,960 3,000 1,400 3,400 Correspondence & certified mail costs 45-000 Insurance ISF: Risk Management 4,433 4,024 4,024 5,103 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League Page 23 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 46-000 Repair and Maintenance Services ISF: Fleet Maintenance 4,939 4,625 4,625 5,082 Allocated costs for operating the Village's fleet including the costs for automobile liability coverage paid to the Florida League 46-200 Repair and Maintenance Services Repairs and Maintenance - 100 - - Estimated funding requirement for repairs & maintenance to furniture, fixtures & equipment 47-000 Printing and Binding Printing 82 160 135 260 Printing of educational or advisory pamphlets, courtesy notices & business cards 49-600 Other Current Charges and Obligations Court Filing Fees 1,316 2,000 1,000 1,750 Costs to record notices, orders & lien releases 51-000 Office Supplies Office Supplies 33 300 100 300 Office supplies for a 1 year period for (2.5) full- time employees 52-200 Operating Supplies Other Operating Supplies 2,825 2,300 1,200 2,000 Toner for printers & special software requirements to support Code Compliance programs 52-400 Operating Supplies Uniforms 236 250 228 250 Uniform costs 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 255 250 250 250 Dues for Florida Association of Code Enforcement, South Florida Association of Code Enforcement & National Notary Association of Florida 55-000 Training Training and Education 605 900 - 900 Continuing education Page 24 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Account Classification Total: OE - Operating Expenditures/Expenses 24,494 22,509 19,451 25,785 Activity Total: 529 - Other Public Safety 229,205 233,880 228,364 241,675 Program Total: 00 - None 229,205 233,880 228,364 241,675 Division Total: 0351 - Code Compliance 229,205 233,880 228,364 241,675 Department Total: 29 - Code Compliance 229,205 233,880 228,364 241,675 Page 25 LIBRARY ORGANIZATION CHART LIBRARY DIRECTOR YOUTH SERVICES LIBRARIANADULT SERVICES LIBRARIAN LIBRARY ASSISTANT I P/T LIBRARY ASSISTANT II F/T LIBRARY ASSISTANT I P/T LIBRARY ASSISTANT I P/T LIBRARY ASSISTANT I P/T LIBRARY ASSISTANT I P/T Page 26 FY'20 FY'21 Change Personnel Services…………………….338,877$ 333,692$ (5,185)$ Operating Expenditures/Expenses …..113,032 101,909 (11,123) Capital Outlay ….………………………42,171 38,810 (3,361) Other Uses……………………………..17,325 - (17,325) TOTAL …………………………..511,405$ 474,411$ (36,994)$ Brockway Memorial Library’s mission is to acquire, organize and provide access and guidance to a wide variety of information and materials which help to fulfill the intellectual, educational and recreational needs of the people of Miami Shores. The Library staff is committed to providing a high level of personal assistance, enabling our patrons to gain access to information and fulfill various personal, educational and professional needs. The Library promotes community enrichment and individual achievement through reading and cultural programs, presenting more than 300 programs each year. The Library’s collection is comprised of over 70,000 items,both in print and digital formats, and represents local interests and current trends. Offerings include adult and children’s books, 8,000+ eBooks &eAudios, 200+ digital and print magazines and newspapers, 5,000+ Books-on-CD and DVDs,and popular electronic resources such as the Library Edition of Ancestry.com and Mango Languages. The Library budget is reviewed and approved by the Brockway Memorial Library Board of Trustees. Budget Highlights Brockway Memorial Library Services, Functions and Activities - 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 FY2020 FY2021 Brockway Memorial Library Budgeted Expenditures Personnel Operating Capital Other Uses Page 27 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 71 - Brockway Memorial Library Division: 1500 - Library Program: 00 - None Activity: 571 - Libraries PS - Personnel Services 11-000 Executive Salaries Salaries 79,143 81,828 80,884 83,958 Library Director base salary 11-100 Executive Salaries Executive Benefit 6,500 6,500 6,500 6,500 Executive benefit package 12-000 Regular Salaries and Wages Salaries 179,142 190,804 126,050 130,835 (1) Adult Services Librarian (Full-time), (1) Library Assistant II (Full-time) & (1) Youth Services Librarian (Full-time) 13-000 Other Salaries and Wages Other Salaries 203 - 60,557 59,969 (5) Library Assistant I (Part-time) 14-000 Overtime Overtime 966 1,250 200 250 Estimated overtime costs for special events & coverage 18-100 Compensated Compensatory Leave Longevity 1,000 1,000 1,000 1,000 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 20,437 21,449 21,052 21,673 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 15,590 27,372 15,310 22,329 Estimated annual employee costs for health insurance benefits Page 28 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-100 Life and Health Insurance Dental 148 444 148 444 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 344 406 407 483 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 7,579 7,824 7,824 6,251 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 311,051 338,877 319,932 333,692 OE - Operating Expenditures/Expenses 31-100 Professional Services Technology 4,329 14,173 14,173 5,050 Follett Software Upgrade, Annual Support/Renewal for Deep Freeze Computer Control, Envisionware Wireless Printing, IT Labor & Repairs 31-270 Professional Services Pre-employment Screening 60 86 86 86 Pre-employment screening costs 34-000 Other Services Contract Services 22,094 23,010 23,010 23,150 Digital consortium annual fees, online learning programs & services, fire & burglary alarm monitoring & service costs, janitorial services, pest control & annual movie license fee specific to Libraries 34-150 Other Services Program Instructors 5,930 6,800 6,800 6,800 Youth & Adult Programs: Museum of Discovery & Science on Wheels, Author Events, Fantasy Theater Productions, Book Discussion Facilitators & Seasonal Musical & Literary Performances 40-000 Travel and Per Diem Travel 867 910 910 928 Florida Library Association Annual Conference travel & lodging for (2) Page 29 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 40-100 Travel and Per Diem Per Diem Allowance 210 210 210 210 Florida Library Annual Conference per diem for (2) for 3 days in State 41-100 Communications Services Cellular - - - 1,080 Estimated costs for cellular telephone/tablets 41-200 Communications Services Internet 1,166 1,150 1,400 1,400 Estimated cost for Internet 42-000 Freight and Postage Services Postage 54 670 595 595 Library correspondence & media mail 43-100 Utility Services Electric 13,188 12,683 12,683 13,060 Estimated annual cost for electrical services based on current actual FPL usage 43-200 Utility Services Water 219 275 275 275 Estimated cost for water usage 45-000 Insurance ISF: Risk Management 23,290 23,489 23,489 27,112 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-200 Repair and Maintenance Services Repairs and Maintenance 13,174 15,539 15,539 9,085 A/C monthly service, A/C parts not covered under contract (i.e. filters), electrical repairs, general building maintenance & repair, plumbing, carpet cleaning, furniture repair & anticipated increase for expansion A/C 47-000 Printing and Binding Printing 1,608 1,443 1,443 1,193 Application forms, bookmarks, brochures, envelopes, program advertising, annual report & etc. Page 30 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 48-000 Promotional Activities Promotional Activities 1,293 4,000 2,000 4,000 Costs associated with in-house monthly programs 51-000 Office Supplies Office Supplies 454 550 500 500 General office supplies 52-200 Operating Supplies Other Operating Supplies 7,452 6,800 6,800 6,500 Supplies needed for specific library functions (i.e. book jackets, DVD cases & etc.) 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 281 565 281 397 Florida Library Association Annual Membership for (3) Full-time Librarians 55-000 Training Training and Education 2,418 679 480 488 Conference registration fees for (2) Account Classification Total: OE - Operating Expenditures/Expenses 98,089 113,032 110,674 101,909 CAP - Capital Outlay 66-000 Books, Publications, and Library Materials Books and Publications 30,828 33,061 33,061 31,060 Print copy books for children & adults, large print books for adults & periodicals 66-100 Books, Publications, and Library Materials Media 8,985 9,110 9,110 7,750 Library audiovisual media, books on CD & DVDs. Due to recent popularity of streaming services (Overdrive, Netflix, etc.), usage of this format has dropped, hence the reduction. Account Classification Total: CAP - Capital Outlay 39,813 42,171 42,171 38,810 Activity Total: 571 - Libraries 448,952 494,080 472,777 474,411 Page 31 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Activity: 581 - Inter-Fund Group Transfers Out OTH - Other Uses 91-164 Interfund Transfers Brockway Memorial Expansion 183,179 - - - 91-301 Interfund Transfers Capital Projects 5,000 17,325 17,325 - Transfer to Capital Projects Account Classification Total: OTH - Other Uses 188,179 17,325 17,325 - Activity Total: 581 - Inter-Fund Group Transfers Out 188,179 17,325 17,325 - Program Total: 00 - None 637,131 511,405 490,102 474,411 Division Total: 1500 - Library 637,131 511,405 490,102 474,411 Department Total: 71 - Brockway Memorial Library 637,131 511,405 490,102 474,411 Page 32 RECREATION ORGANIZATION CHART EXECUTIVE ASSISTANT RECREATION DIRECTOR ATHLETICS SUPERVISOR ASST. ATHLETIC SUPERVISOR PROGRAM COORDINATOR ATHLETICS PROGRAM ASSISTANT PART TIME SEASONAL COACHES AQUATICS SUPERVISOR MAINTENANCEWORKER II MAINTENANCEWORKER II COMM. CENTER ATTENDANT P/T BASKETBALL ATTENDANT P/T SEASONAL COUNSELORS P/T COMMUNITY CENTER RENTALS P/T COMM. CENTER ATTENDANT P/T RECREATION SUPERINTENDENT ASST. AQUATICSSUPERVISOR LIFEGUARD II F/T LIFEGUARD III F/T LIFEGUARD I SEASONAL P/T AQUATICS TEACHING P/T SEASONAL CONCESSIONS P/T PART TIME SEASONAL COUNSELORS COUNSELOR/BUS DRIVER ADMINISTRATIVE ASSISTANT ADMINISTRATIVE ASSISTANT COMM. CENTER ATTENDANT P/T RECREATION LEADER LIFEGUARD I P/T AQUATICS PRIVATE SWIM P/T LIFEGUARD I P/T LIFEGUARD IC P/T LIFEGUARD IC P/T LIFEGUARD IC P/T TENNIS AIDE Page 33 FY'20 FY'21 Change Personnel Services…………………….203,746$ 207,566$ 3,820$ Operating Expenditures/Expenses …..80,395 60,848 (19,547) TOTAL …………………………..284,141$ 268,414$ (15,727)$ 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 at each facility. Budget Highlights Recreation Recreation Administration Services, Functions and Activities - 50,000 100,000 150,000 200,000 250,000 FY2020 FY2021 Recreation Administration Budgeted Expenditures Personnel Operating Page 34 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 72 - Recreation Division: 1401 - Recreation Administration Program: 00 - None Activity: 572 - Parks and Recreation PS - Personnel Services 11-000 Executive Salaries Salaries 99,836 103,207 102,016 105,903 Recreation Director base salary 11-100 Executive Salaries Executive Benefit 6,500 6,500 6,500 6,500 Executive benefit package 12-000 Regular Salaries and Wages Salaries 57,864 59,820 58,010 61,387 (1) Executive Assistant 14-000 Overtime Overtime 1,205 3,654 1,600 3,000 Estimated cost for overtime required during summer, special events & Board meetings 18-100 Compensated Compensatory Leave Longevity 3,000 3,000 3,000 3,000 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 11,514 13,249 13,091 13,525 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 13,965 13,686 13,525 13,686 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 295 296 292 296 Estimated annual employee costs for dental insurance benefits Page 35 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-200 Life and Health Insurance Long-Term Care 78 92 91 110 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 245 242 242 159 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 194,503 203,746 198,367 207,566 OE - Operating Expenditures/Expenses 31-100 Professional Services Technology 6,871 4,364 6,400 6,700 Funding for the Recreation participant insurance, RecTrac & related reports 31-270 Professional Services Pre-employment Screening 9,029 8,346 3,000 3,000 Pre-employment screening including: Department of Family Services level 2 screening, drug test, Social Security report & background check 34-000 Other Services Contract Services 2,511 6,836 2,585 2,585 Service contract on department equipment & NRPA Participant Insurance Coverage 40-000 Travel and Per Diem Travel 1,013 1,200 1,100 1,100 Funding to attend the FRPA conference & World Waterpark Association conference 40-100 Travel and Per Diem Per Diem Allowance 175 770 205 205 Per diem cost for conferences 40-200 Travel and Per Diem Local Mileage Reimbursement - 565 - 160 Funding to reimburse staff for use of personal vehicles Page 36 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 41-100 Communications Services Cellular 78 - 155 465 Estimated cost for cellular telephone 41-200 Communications Services Internet 1,860 8,300 1,975 - Estimated cost for Internet 42-000 Freight and Postage Services Postage 74 75 75 100 Postage costs 45-000 Insurance ISF: Risk Management 4,516 4,276 4,276 5,094 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 45-200 Insurance Premium: Liability 4,250 4,400 4,250 4,500 Blanket Insurance Renewal for Recreation Programs 46-200 Repair and Maintenance Services Repairs and Maintenance 1,099 1,000 1,200 1,200 General repair cost for items not under maintenance or warranty agreements, included in this amount are Tot Lot repairs & replacement of damaged equipment 46-220 Repair and Maintenance Services Golf Course - - 37,000 - Maintenance costs for the Miami Shores Country Club/Golf Course 49-220 Other Current Charges and Obligations Special Events - Fine Arts 5,569 14,200 5,000 8,000 Funding for the Fine Arts Commission to provide art exhibits, educational programs & concerts 49-800 Other Current Charges and Obligations Licenses and Permits - 348 363 363 ASCAP music license fee Page 37 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 51-000 Office Supplies Office Supplies 1,078 475 325 500 General office supplies 52-200 Operating Supplies Other Operating Supplies 2,730 1,200 1,600 1,600 Funding for supplies necessary to maintain the operations of the Department 52-400 Operating Supplies Uniforms 165 120 200 226 Funding to provide uniforms to staff 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 645 645 450 450 FRPA & NRPA memberships 55-000 Training Training and Education 600 675 600 600 Estimated funding for staff to attend training Account Classification Total: OE - Operating Expenditures/Expenses 42,262 57,795 70,759 36,848 Activity Total: 572 - Parks and Recreation 236,765 261,541 269,126 244,414 Activity: 581 - Inter-Fund Group Transfers Out OTH - Other Uses 91-301 Interfund Transfers Capital Projects 7,333 - - - Transfer to Capital Projects Account Classification Total: OTH - Other Uses 7,333 - - - Activity Total: 581 - Inter-Fund Group Transfers Out 7,333 - - - Program Total: 00 - None 244,098 261,541 269,126 244,414 Page 38 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Program: 20 - Unity Day Activity: 572 - Parks and Recreation OE - Operating Expenditures/Expenses 49-210 Other Current Charges and Obligations Special Events - Unity Day 23,439 22,600 27,431 24,000 Unity Day costs Account Classification Total: OE - Operating Expenditures/Expenses 23,439 22,600 27,431 24,000 Activity Total: 572 - Parks and Recreation 23,439 22,600 27,431 24,000 Program Total: 20 - Unity Day 23,439 22,600 27,431 24,000 Division Total: 1401 - Recreation Administration 267,537 284,141 296,557 268,414 Page 39 FY'20 FY'21 Change Personnel Services…………………….549,678$ 525,036$ (24,642)$ Operating Expenditures/Expenses …..255,312 254,953 (359) Other Uses……………………………..13,805 - (13,805) TOTAL …………………………..818,795$ 779,989$ (38,806)$ Budget Highlights Services, Functions and Activities Recreation Athletics 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 Coordinator. The sports program runs all year round and offers intramural soccer, intramural basketball, intramural baseball, softball and flag football. The intramural programs average 200 participants per sport. The after school care program runs from August to June with an average of 70 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 18 counselors each week with 4 supervisors who monitor the pool,field trips, arts and crafts,and facilities. Athletics also runs an average of 8 specialty sports camps throughout the year. - 100,000 200,000 300,000 400,000 500,000 600,000 FY2020 FY2021 Athletics Budgeted Expenditures Personnel Operating Other Uses Page 40 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 72 - Recreation Division: 1402 - Athletics Program: 00 - None Activity: 572 - Parks and Recreation PS - Personnel Services 12-000 Regular Salaries and Wages Salaries 228,760 237,363 234,416 243,586 (1) Administrative Assistant, (1) Assistant Athletics Supervisor, (1) Athletics Program Assistant, (1) Athletics Supervisor & (1) Program Coordinator 13-000 Other Salaries and Wages Other Salaries 3,636 1,200 105 - Athletic Field Monitors (Part-time Permanenet) 13-100 Other Salaries and Wages Rental 326 500 500 1,400 Employees who cover facility rentals 13-300 Other Salaries and Wages Seasonal 18 - 1,722 1,708 Athletic Field Monitors (Part-time) 14-000 Overtime Overtime 5,139 2,200 3,000 218 Estimated costs for overtime required during summer & special events 18-100 Compensated Compensatory Leave Longevity 2,000 2,000 2,000 2,000 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 18,069 18,457 18,493 19,302 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 25,498 34,215 25,278 25,929 Estimated annual employee costs for health insurance benefits Page 41 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-100 Life and Health Insurance Dental 442 740 440 740 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 222 267 269 322 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 6,543 6,730 6,730 5,481 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 290,653 303,672 292,953 300,686 OE - Operating Expenditures/Expenses 34-000 Other Services Contract Services 5,037 5,100 4,180 5,200 Funding for annual service agreements on athletic equipment & sport official fees 34-150 Other Services Program Instructors 34,415 19,000 15,800 24,000 Funding for specialty camp instructors not engaged as employees 41-100 Communications Services Cellular 1,087 1,000 1,425 1,565 Estimated costs for cellular telephone 43-100 Utility Services Electric 7,366 7,800 6,900 7,400 Estimated annual cost for electric services based on current actual FPL usage 43-200 Utility Services Water 442 480 400 480 Annual funding for water consumption Page 42 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 45-000 Insurance ISF: Risk Management 24,130 24,525 24,525 30,447 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-000 Repair and Maintenance Services ISF: Fleet Maintenance 24,031 41,533 41,533 35,562 Allocated costs for operating the Village's fleet including the costs for automobile liability coverage paid to the Florida League 46-200 Repair and Maintenance Services Repairs and Maintenance 8,542 9,800 12,000 10,000 Athletic equipment & facility maintenance & repair 47-000 Printing and Binding Printing - 200 200 250 Special printing 51-000 Office Supplies Office Supplies 1,221 1,800 1,900 2,200 General office supplies for (5) staff members including pens & etc. 52-200 Operating Supplies Other Operating Supplies 9,775 8,200 6,500 8,200 Funding for supplies used by participants & equipment needs. Included in this amount is $6,923 for outdoor picnic tables & umbrellas. 52-400 Operating Supplies Uniforms 205 1,350 1,250 900 Staff uniforms & uniforms for special camp programs 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs - 200 440 400 FRPA & NRPA memberships 55-000 Training Training and Education 25 350 350 600 FRPA training Page 43 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Account Classification Total: OE - Operating Expenditures/Expenses 116,275 121,338 117,403 127,204 Activity Total: 572 - Parks and Recreation 406,928 425,010 410,356 427,890 Activity: 581 - Inter-Fund Group Transfers Out OTH - Other Uses 91-301 Interfund Transfers Capital Projects 46,850 13,805 13,805 - Transfer to Capital Projects Account Classification Total: OTH - Other Uses 46,850 13,805 13,805 - Activity Total: 581 - Inter-Fund Group Transfers Out 46,850 13,805 13,805 - Program Total: 00 - None 453,778 438,815 424,161 427,890 Page 44 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 72 - Recreation Division: 1402 - Athletics Program: 10 - Afterschool Activity: 572 - Parks and Recreation PS - Personnel Services 13-000 Other Salaries and Wages Other Salaries 87,477 88,380 14,783 13,239 (1) Recreation Leader 13-300 Other Salaries and Wages Seasonal 436 - 58,798 70,668 Part-time Seasonal Counselors 14-000 Overtime Overtime 199 200 20 500 Estimated overtime costs 21-000 Payroll Taxes Employer Fica and Medicare 6,776 6,777 5,630 6,457 Social Security & Medicare taxes 24-000 Workers' Compensation Workers' Compensation 2,689 2,472 2,472 1,874 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 97,579 97,829 81,703 92,738 OE - Operating Expenditures/Expenses 34-000 Other Services Contract Services 162 250 642 650 Specialty Instructors 34-150 Other Services Program Instructors 3,115 1,800 1,910 2,000 Sub-contracted aftercare (i.e. Lego, fitness & math tutoring) Page 45 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 34-400 Other Services Field Trips 11,196 14,200 6,282 13,850 Events & trips sponsored during kids day off programs 34-500 Other Services Transport Services 4,623 5,200 2,568 5,200 Buses for field trips 40-000 Travel and Per Diem Travel 50 - - - 45-000 Insurance ISF: Risk Management 2,137 1,226 1,226 2,152 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 52-200 Operating Supplies Other Operating Supplies 10,100 7,500 7,500 8,000 Supplies used for programs 52-400 Operating Supplies Uniforms 2,454 650 425 650 Uniforms for Counselors Account Classification Total: OE - Operating Expenditures/Expenses 33,837 30,826 20,553 32,502 Activity Total: 572 - Parks and Recreation 131,415 128,655 102,256 125,240 Program Total: 10 - Afterschool 131,415 128,655 102,256 125,240 Page 46 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 72 - Recreation Division: 1402 - Athletics Program: 11 - Summer Camp Activity: 572 - Parks and Recreation PS - Personnel Services 13-000 Other Salaries and Wages Other Salaries 94,986 100,950 2,843 3,310 (1) Recreation Leader 13-300 Other Salaries and Wages Seasonal - - 100,950 91,443 (1) Counselor/Bus Driver (Part-time) & Seasonal Counselors/Instructors 14-000 Overtime Overtime 654 275 275 600 Estimated overtime costs required during summer camp & special events 21-000 Payroll Taxes Employer Fica and Medicare 7,281 7,744 7,961 7,294 Social Security & Medicare taxes 24-000 Workers' Compensation Workers' Compensation 3,194 2,823 2,823 2,117 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 106,114 111,792 114,852 104,764 OE - Operating Expenditures/Expenses 34-150 Other Services Program Instructors 2,840 - 1,680 2,850 Summer Camp Specialty Instructors 34-400 Other Services Field Trips 27,429 31,400 258 31,000 Events & trips sponsored by the Summer Camp Program Page 47 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 34-500 Other Services Transport Services 12,570 13,800 9,660 11,845 Payment of transportation & special programs assigned to outside vendors 44-000 Rentals and Leases Equipment Rental 1,584 3,600 5,600 4,200 Rental of inflatables & other equipment for Summer Camp Program 45-000 Insurance ISF: Risk Management 2,538 1,401 1,401 2,431 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 51-000 Office Supplies Office Supplies 30 - - - 52-200 Operating Supplies Other Operating Supplies 9,020 8,100 5,670 8,200 Art supplies, board games, balls, supplies & equipment used for Summer Camp Program 52-400 Operating Supplies Uniforms 3,000 3,800 1,608 1,800 Uniform costs for staff, participants & CITs 55-000 Training Training and Education 600 600 - 400 Summer staff training Account Classification Total: OE - Operating Expenditures/Expenses 59,611 62,701 25,877 62,726 Activity Total: 572 - Parks and Recreation 165,726 174,493 140,729 167,490 Program Total: 11 - Summer Camp 165,726 174,493 140,729 167,490 Page 48 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 72 - Recreation Division: 1402 - Athletics Program: 12 - Soccer Activity: 572 - Parks and Recreation PS - Personnel Services 13-000 Other Salaries and Wages Other Salaries 7,885 6,855 - - This line item is being budgeted below in 13-300 for FY2021 & moving forward 13-300 Other Salaries and Wages Seasonal 19 - 8,401 7,878 Seasonal Coaches 21-000 Payroll Taxes Employer Fica and Medicare 605 524 651 602 Social Security & Medicare taxes 24-000 Workers' Compensation Workers' Compensation 246 191 191 175 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 8,754 7,570 9,243 8,655 OE - Operating Expenditures/Expenses 34-000 Other Services Contract Services 210 650 420 725 Payments made to Referees 45-000 Insurance ISF: Risk Management 196 95 95 201 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 52-200 Operating Supplies Other Operating Supplies 2,364 4,200 3,253 3,253 Equipment, trophies & supplies Page 49 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 52-400 Operating Supplies Uniforms 3,375 3,900 2,713 2,750 Uniform costs for participants & coaches Account Classification Total: OE - Operating Expenditures/Expenses 6,145 8,845 6,481 6,929 Activity Total: 572 - Parks and Recreation 14,898 16,415 15,724 15,584 Program Total: 12 - Soccer 14,898 16,415 15,724 15,584 Page 50 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 72 - Recreation Division: 1402 - Athletics Program: 13 - Basketball Activity: 572 - Parks and Recreation PS - Personnel Services 13-000 Other Salaries and Wages Other Salaries 10,781 13,000 - - This line item will be budgeted in 13-300 in FY2021 & moving foward 13-300 Other Salaries and Wages Seasonal - - 9,358 9,357 Seasonal Coaches 21-000 Payroll Taxes Employer Fica and Medicare 825 995 716 716 Social Security & Medicare taxes 24-000 Workers' Compensation Workers' Compensation 408 363 363 208 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 12,014 14,358 10,437 10,281 OE - Operating Expenditures/Expenses 34-000 Other Services Contract Services 1,365 1,500 670 1,300 Payments made to Referees 45-000 Insurance ISF: Risk Management 324 180 180 239 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 52-200 Operating Supplies Other Operating Supplies 6,121 4,200 4,213 4,200 Equipment, trophies & supplies used for the Basketball Program 52-400 Operating Supplies Uniforms 3,017 3,020 2,842 2,850 Uniform costs for participants & coaches Account Classification Total: OE - Operating Expenditures/Expenses 10,828 8,900 7,905 8,589 Activity Total: 572 - Parks and Recreation 22,841 23,258 18,342 18,870 Program Total: 13 - Basketball 22,841 23,258 18,342 18,870 Page 51 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 72 - Recreation Division: 1402 - Athletics Program: 14 - Baseball Activity: 572 - Parks and Recreation PS - Personnel Services 13-000 Other Salaries and Wages Other Salaries 5,067 9,000 - - This line item will be budgeted in 13-300 for FY2021 & moving forward 13-300 Other Salaries and Wages Seasonal - - 4,199 4,200 Seasonal Coaches 14-000 Overtime Overtime 10 - - - 21-000 Payroll Taxes Employer Fica and Medicare 388 689 322 321 Social Security & Medicare taxes 24-000 Workers' Compensation Workers' Compensation 246 251 251 93 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 5,711 9,940 4,772 4,614 OE - Operating Expenditures/Expenses 34-000 Other Services Contract Services 490 1,800 - 500 Payments made to Umpires 45-000 Insurance ISF: Risk Management 196 145 145 107 Allocated costs for property, casualty & general liability insurance premiums pad to the Florida League Page 52 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 52-200 Operating Supplies Other Operating Supplies 2,428 3,300 545 2,400 Equipment, trophies & supplies used for the Baseball Program 52-400 Operating Supplies Uniforms 4,417 5,100 2,806 4,694 Uniform costs for participants & coaches Account Classification Total: OE - Operating Expenditures/Expenses 7,531 10,345 3,496 7,701 Activity Total: 572 - Parks and Recreation 13,242 20,285 8,268 12,315 Program Total: 14 - Baseball 13,242 20,285 8,268 12,315 Page 53 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 72 - Recreation Division: 1402 - Athletics Program: 15 - Softball Activity: 572 - Parks and Recreation PS - Personnel Services 13-000 Other Salaries and Wages Other Salaries 687 2,290 - - This line item will be budgeted in 13-300 for FY2021 & moving forward 13-300 Other Salaries and Wages Seasonal - - 486 1,002 Seasonal Coaches 21-000 Payroll Taxes Employer Fica and Medicare 53 175 38 77 Social Security & Medicare taxes 24-000 Workers' Compensation Workers' Compensation 77 64 64 22 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 816 2,529 588 1,101 OE - Operating Expenditures/Expenses 34-000 Other Services Contract Services 895 900 40 700 Payments made to Umpires 45-000 Insurance ISF: Risk Management 61 32 32 26 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 52-200 Operating Supplies Other Operating Supplies 3,250 1,400 651 3,200 Equipment, trophies & supplies used for the Softball Program Page 54 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 52-400 Operating Supplies Uniforms 1,823 2,000 939 1,200 Uniform costs for participants & coaches 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 180 - - - Account Classification Total: OE - Operating Expenditures/Expenses 6,209 4,332 1,662 5,126 Activity Total: 572 - Parks and Recreation 7,025 6,861 2,250 6,227 Program Total: 15 - Softball 7,025 6,861 2,250 6,227 Page 55 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 72 - Recreation Division: 1402 - Athletics Program: 16 - Flag football Activity: 572 - Parks and Recreation PS - Personnel Services 13-000 Other Salaries and Wages Other Salaries 311 1,800 - - This line item will be budgeted in 13-300 for FY2021 & moving forward 13-300 Other Salaries and Wages Seasonal - - 1,500 2,000 Seasonal Coaches 21-000 Payroll Taxes Employer Fica and Medicare 24 138 115 153 Social Security & Medicare taxes 24-000 Workers' Compensation Workers' Compensation 168 50 50 44 Allocated costs for workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 503 1,988 1,665 2,197 OE - Operating Expenditures/Expenses 34-000 Other Services Contract Services - 2,600 - 2,000 Payments made to Referees 45-000 Insurance ISF: Risk Management 134 25 25 51 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 52-200 Operating Supplies Other Operating Supplies 326 2,000 325 325 Equipment for the Flag Football Program (i.e. footballs, flag belts, etc.) Page 56 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 52-400 Operating Supplies Uniforms - 2,200 - 1,800 Uniform costs for participants & coaches 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 180 1,200 - - Account Classification Total: OE - Operating Expenditures/Expenses 640 8,025 350 4,176 Activity Total: 572 - Parks and Recreation 1,143 10,013 2,015 6,373 Program Total: 16 - Flag football 1,143 10,013 2,015 6,373 Page 57 FY'20 FY'21 Change Personnel Services…………………….238,996$ 277,251$ 38,255$ Operating Expenditures/Expenses …..459,310 401,117 (58,193) Other Uses……………………………..77,210 6,975 (70,235) TOTAL …………………………..775,516$ 685,343$ (90,173)$ The Recreation Community Center Division runs over 40 recreation classes a week and coordinates special events throughout the year. During the summer months,it oversees 30 various speciality summer camps. Special events include Unity Day,Spooktacular, Winterfest, Father/Daughter Dance, Marshmallow Drop, Memorial Day and Independence Day programs. Budget Highlights Recreation Community Center Services, Functions and Activities - 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 450,000 500,000 FY2020 FY2021 Community Center Budgeted Expenditures Personnel Operating Other Uses Page 58 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 72 - Recreation Division: 1403 - Community Center Program: 00 - None Activity: 572 - Parks and Recreation PS - Personnel Services 12-000 Regular Salaries and Wages Salaries 150,724 154,559 168,232 180,883 (1) Administrative Assistant, (2) Maintenance Worker II & (1) Recreation Superintendent 13-000 Other Salaries and Wages Other Salaries 44,099 37,050 37,050 31,211 (1) Basketball Attendant (Part-time) & (3) Community Center Attendant (Part-time) 13-100 Other Salaries and Wages Rental 1,766 1,950 544 1,848 Staff working facility rentals 13-300 Other Salaries and Wages Seasonal - - 500 12,342 (1) Counselor/Bus Driver (Part-time) & Seasonal Adventure Camp Counselors 14-000 Overtime Overtime 1,135 1,365 1,365 1,618 Maintenance staff overtime for facility rentals, vacations & special events 18-100 Compensated Compensatory Leave Longevity 2,000 500 500 1,000 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 15,138 14,914 15,927 17,664 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 22,036 20,529 22,632 23,529 Estimated annual employee costs for health insurance benefits Page 59 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-100 Life and Health Insurance Dental 422 444 432 592 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 210 266 269 325 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 7,657 7,419 7,419 6,239 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 245,187 238,996 254,870 277,251 OE - Operating Expenditures/Expenses 34-000 Other Services Contract Services 6,348 7,865 6,350 6,668 ADA elevator service, exterminating, A/C & alarm services 34-150 Other Services Program Instructors 300,201 305,183 220,902 239,040 Class/Program Instructors 34-400 Other Services Field Trips 24,482 16,959 7,344 18,000 Adventure Camp field trips 40-000 Travel and Per Diem Travel - 1,200 200 200 Travel costs associated with the FRPA Conference 40-100 Travel and Per Diem Per Diem Allowance - - 175 175 Page 60 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 41-100 Communications Services Cellular 78 - 90 - Estimated costs for cellular telephone 41-200 Communications Services Internet 6,044 - 6,100 8,020 Estimated costs for Internet 43-100 Utility Services Electric 20,343 21,750 19,728 21,000 Estimated annual cost for electrical services based on current actual FPL usage 43-200 Utility Services Water 2,259 3,250 3,600 3,200 Annual funding for water consumption 44-000 Rentals and Leases Equipment Rental 342 4,000 3,300 3,300 Rental of equipment & moving trucks to transport gymnastic equipment between facilities for Summer Recreation 45-000 Insurance ISF: Risk Management 26,166 27,368 27,368 30,842 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-200 Repair and Maintenance Services Repairs and Maintenance 13,780 14,150 11,822 12,177 On-going maintenance & repairs to building & equipment at the Community Center 47-000 Printing and Binding Printing 276 200 300 300 Printing costs for special flyers 48-000 Promotional Activities Promotional Activities 1,644 3,900 - 1,675 Promotional materials Page 61 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 48-100 Promotional Activities Fireworks Display 13,000 14,000 - - This line item will be budgeted under Community Center Special Events for FY2021 & moving forward 49-000 Other Current Charges and Obligations Other Current Charges 642 715 650 650 Annual fire safety permit & elevator permit 51-000 Office Supplies Office Supplies 197 250 200 200 General office supplies 52-200 Operating Supplies Other Operating Supplies 24,660 19,000 20,935 22,200 Supplies for Community Center classes 52-400 Operating Supplies Uniforms 765 845 800 845 Uniforms for Community Center Staff & Summer Counselors 52-450 Operating Supplies 5K - 5,100 - - This account for FY21 & forward is being budgeted under program 24 (Special Events) in the Community Center 52-455 Operating Supplies Halloween 1,939 2,000 - - This account for FY21 & forward is being budgeted under program 24 (Special Events) in the Community Center 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 265 300 300 300 55-000 Training Training and Education 450 350 475 475 Page 62 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Account Classification Total: OE - Operating Expenditures/Expenses 443,880 448,385 330,639 369,267 Activity Total: 572 - Parks and Recreation 689,067 687,381 585,509 646,518 Activity: 581 - Inter-Fund Group Transfers Out OTH - Other Uses 91-301 Interfund Transfers Capital Projects 65,598 77,210 77,210 6,975 Transfer to Capital Projects 91-550 Interfund Transfers Fleet Maintenance 125,000 - - - Account Classification Total: OTH - Other Uses 190,598 77,210 77,210 6,975 Activity Total: 581 - Inter-Fund Group Transfers Out 190,598 77,210 77,210 6,975 Program Total: 00 - None 879,665 764,591 662,719 653,493 Fund: 001 - General Fund Department: 72 - Recreation Division: 1403 - Community Center Program: 22 - Dog Park Activity: 572 - Parks and Recreation OE - Operating Expenditures/Expenses 46-200 Repair and Maintenance Services Repairs and Maintenance 3,495 1,600 - - Repairs to benches, water fountains & awnings as needed 52-500 Operating Supplies Fertilizer and Chemicals 225 1,175 3,150 3,150 Commercial spraying of turf for insects & weeds Account Classification Total: OE - Operating Expenditures/Expenses 3,720 2,775 3,150 3,150 Activity Total: 572 - Parks and Recreation 3,720 2,775 3,150 3,150 Program Total: 22 - Dog Park 3,720 2,775 3,150 3,150 Page 63 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 72 - Recreation Division: 1403 - Community Center Program: 24 - Special Events Activity: 572 - Parks and Recreation PS - Personnel Services 12-000 Regular Salaries and Wages Salaries - - 5,600 - Full-time Employees Salaries for Special Events 13-000 Other Salaries and Wages Other Salaries - - 3,000 - Part-time Permanent Employee Salaries for Special Events 13-300 Other Salaries and Wages Seasonal - - 10,800 - Seasonal Salaries for Special Events 14-000 Overtime Overtime - - 1,300 - Estimated overtime costs for Special Events 21-000 Payroll Taxes Employer Fica and Medicare - - 1,584 - Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance - - 1,000 - Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental - - 100 - Estimated annual employee costs for dental insurance benefits Page 64 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-200 Life and Health Insurance Long-Term Care - - 30 - Estimated annual employee costs for long-term care insurance benefits Account Classification Total: PS - Personnel Services - - 23,414 - OE - Operating Expenditures/Expenses 34-000 Other Services Contract Services 1,950 1,500 - - 48-100 Promotional Activities Fireworks Display - - 15,000 15,000 4th of July Fireworks 49-800 Other Current Charges and Obligations Licenses and Permits 161 900 - - 52-200 Operating Supplies Other Operating Supplies 1,432 750 - - 52-450 Operating Supplies 5K - - 7,087 6,500 Estimated costs for the 5K 52-455 Operating Supplies Halloween - - 1,363 1,100 Estimated costs for the Halloween event 52-460 Operating Supplies Plaza 98 - 5,000 4,837 5,000 Estimated costs for Plaza 98 Page 65 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 52-465 Operating Supplies Father Daughter Dance - - 908 1,100 Estimated costs for the Father Daughter Dance Account Classification Total: OE - Operating Expenditures/Expenses 3,543 8,150 29,195 28,700 Activity Total: 572 - Parks and Recreation 3,543 8,150 52,609 28,700 Program Total: 24 - Special Events 3,543 8,150 52,609 28,700 Division Total: 1403 - Community Center 886,927 775,516 718,478 685,343 Page 66 FY'20 FY'21 Change Personnel Services…………………….420,911$ 452,989$ 32,078$ Operating Expenditures/Expenses …..253,235 265,622 12,387 Other Uses……………………………..1,001,500 - (1,001,500) TOTAL …………………………..1,675,646$ 718,611$ (957,035)$ The Miami Shores Aquatic Facility is comprised of an 8 lane competition pool, activity pool and spa offering comprehensive aquatic programs including adult and youth swimming lessons,swim team competitions, water exercise classes and free swim.The Aquatic Center also features an AQUAGLIDE obstacle course for kids ages 6 and up. The activity pool features slides,spray features 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 Highlights Recreation Aquatics Services, Functions and Activities - 200,000 400,000 600,000 800,000 1,000,000 1,200,000 FY2020 FY2021 Aquatics Budgeted Expenditures Personnel Operating Other Uses Page 67 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Division: 1405 - Aquatics Program: 00 - None Activity: 572 - Parks and Recreation PS - Personnel Services 12-000 Regular Salaries and Wages Salaries 167,239 184,595 196,193 205,208 (1) Aquatics Supervisor, (1) Assistant Aquatics Supervisor, (1) Lifeguard II & (1) Lifeguard III 13-000 Other Salaries and Wages Other Salaries 159,840 160,420 36,000 65,919 (2) Lifeguard I (Part-time), (3) Lifeguard IC (Part- time) & Funding for Aquatics Teaching 13-200 Other Salaries and Wages Private Swim Lessons 6,475 6,200 6,200 6,200 Private Swim Lessons 13-300 Other Salaries and Wages Seasonal 97 - 124,420 104,695 Funding for Concession & Seasonal Lifeguards 14-000 Overtime Overtime 3,087 3,500 1,700 3,239 Estimated costs for overtime required during summer & special events 18-100 Compensated Compensatory Leave Longevity 1,000 1,000 1,000 1,500 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 25,635 27,135 27,962 29,473 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 25,821 27,372 27,144 27,372 Estimated annual employee costs for health insurance benefits Page 68 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-100 Life and Health Insurance Dental 538 592 586 592 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 154 198 200 241 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 10,637 9,899 9,899 8,550 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 400,522 420,911 431,304 452,989 OE - Operating Expenditures/Expenses 34-000 Other Services Contract Services 1,619 3,000 1,619 1,700 Pest control, office equipment, fire extinguishers & Thorguard (lightning detection) 34-150 Other Services Program Instructors 300 - - - 40-000 Travel and Per Diem Travel 408 900 - 408 Mileage & hotel costs 40-100 Travel and Per Diem Per Diem Allowance - 300 - 210 Per diem costs 41-100 Communications Services Cellular 156 - 170 - Estimated costs for cellular telephone Page 69 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 41-200 Communications Services Internet 7,128 7,390 7,200 7,200 Estimated costs for Internet 43-100 Utility Services Electric 39,007 38,000 35,100 40,200 Estimated annual cost for electrical services based on current actual FPL usage 43-200 Utility Services Water 55,163 34,000 40,000 27,000 Annual funding for water consumption 45-000 Insurance ISF: Risk Management 48,993 51,786 51,786 58,698 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-200 Repair and Maintenance Services Repairs and Maintenance 41,134 35,000 38,000 39,900 Maintenance & repair of equipment located at the Aquatics facility 47-000 Printing and Binding Printing 101 270 100 200 Printing of notices 48-000 Promotional Activities Promotional Activities 870 1,764 870 1,764 Promotional & lifeguard ads 49-000 Other Current Charges and Obligations Other Current Charges 934 2,000 1,800 2,000 Pool, spa & activity area permits, engineer fees & fees to the State of Florida & Miami-Dade County 51-000 Office Supplies Office Supplies 646 900 645 885 General office supplies Page 70 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 52-200 Operating Supplies Other Operating Supplies 20,161 18,500 16,000 27,792 Supplies for non-food related operations. Included in this amount is $7,592 for funbrella tops. 52-250 Operating Supplies Food for Resale 8,213 23,000 8,000 22,000 Concession stand supplies 52-400 Operating Supplies Uniforms 2,372 2,600 1,600 2,665 Uniform costs 52-500 Operating Supplies Fertilizer and Chemicals 21,115 31,000 15,000 31,000 Chlorine & other chemicals 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs - 600 - - Membership fees to FRPA & ASCA (America Swim Coaches Association) 55-000 Training Training and Education 1,575 2,225 1,000 2,000 Training fees required by the State Account Classification Total: OE - Operating Expenditures/Expenses 249,894 253,235 218,890 265,622 Activity Total: 572 - Parks and Recreation 650,417 674,146 650,194 718,611 Page 71 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Activity: 581 - Inter-Fund Group Transfers Out OTH - Other Uses 91-301 Interfund Transfers Capital Projects 1,011,213 1,001,500 1,001,500 - Transfer to Capital Projects Account Classification Total: OTH - Other Uses 1,011,213 1,001,500 1,001,500 - Activity Total: 581 - Inter-Fund Group Transfers Out 1,011,213 1,001,500 1,001,500 - Program Total: 00 - None 1,661,630 1,675,646 1,651,694 718,611 Division Total: 1405 - Aquatics 1,661,630 1,675,646 1,651,694 718,611 Page 72 FY'20 FY'21 Change Personnel Services…………………….11,334$ 11,617$ 283$ Operating Expenditures/Expenses …..9,714 9,717 3 TOTAL …………………………..21,048$ 21,334$ 286$ The Operation of the Tennis Division was reorganized at the start of FY09/10 with the Tennis Pro outsourced. The Tennis courts remain open and a part- time employee is present when the Tennis Pro is not on-duty. Budget Highlights Recreation Tennis Services, Functions and Activities 8,500 9,000 9,500 10,000 10,500 11,000 11,500 12,000 FY2020 FY2021 Tennis Budgeted Expenditures Personnel Operating Page 73 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Division: 1406 - Tennis Program: 00 - None Activity: 572 - Parks and Recreation PS - Personnel Services 13-000 Other Salaries and Wages Other Salaries 9,997 10,262 10,262 10,573 (1) Tennis Aide (Part-time) 21-000 Payroll Taxes Employer Fica and Medicare 765 785 785 809 Social Security & Medicare taxes 24-000 Workers' Compensation Workers' Compensation 280 287 287 235 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 11,042 11,334 11,334 11,617 OE - Operating Expenditures/Expenses 34-000 Other Services Contract Services 410 100 410 450 Reimbursement to tennis contractor for evening play as per contract 43-200 Utility Services Water 132 200 180 200 Annual funding for water consumption 45-000 Insurance ISF: Risk Management 6,009 8,089 8,089 7,517 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-200 Repair and Maintenance Services Repairs and Maintenance 1,465 300 500 750 Wind screen, tennis nets & general facility maintenance Page 74 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 52-200 Operating Supplies Other Operating Supplies 1,227 975 600 800 Supplies for Tennis Center 52-400 Operating Supplies Uniforms - 50 - - Staff uniforms Account Classification Total: OE - Operating Expenditures/Expenses 9,243 9,714 9,779 9,717 Activity Total: 572 - Parks and Recreation 20,285 21,048 21,113 21,334 Activity: 581 - Inter-Fund Group Transfers Out OTH - Other Uses 91-301 Interfund Transfers Capital Projects 29,000 - - - Account Classification Total: OTH - Other Uses 29,000 - - - Activity Total: 581 - Inter-Fund Group Transfers Out 29,000 - - - Program Total: 00 - None 49,285 21,048 21,113 21,334 Division Total: 1406 - Tennis 49,285 21,048 21,113 21,334 Page 75 POLICE ORGANIZATION CHART RECORDS CLERK COMMUNICATIONS OFFICER SCHOOLCROSSING GUARD P/T SCHOOLCROSSING GUARD P/T SCHOOL CROSSING GUARD P/T OFFICER OFFICER OFFICER OFFICER OFFICER OFFICER OFFICER OFFICER OFFICER BARRY OFFICER OFFICER COMMUNICATIONS OFFICER SUPERVISOR COMMUNICATIONS OFFICER COMMUNICATIONS OFFICER COMMUNICATIONS OFFICER OFFICER OFFICER BARRY OFFICER OFFICER EXECUTIVE ASSISTANT DETECTIVE DETECTIVE DETECTIVE COURIER OFFICER OFFICER CHIEF OF POLICE LIEUTENANT LIEUTENANTLIEUTENANT SERGEANT SERGEANTSERGEANT OFFICER K-9 SERGEANT POLICE CHAPLAIN DETECTIVE OFFICEROFFICER OFFICER OFFICER OFFICER CRIME ANALYST II RESERVE POLICE OFFICERS(7) K-9 OFFICER K-9 OFFICERSCHOOL RESOURCE OFFICER OFFICER SERGEANT SERGEANT Page 76 FY'20 FY'21 Change Personnel Services…………………….6,564,965$ 6,620,749$ 55,784$ Operating Expenditures/Expenses …..977,603 1,058,766 81,163 Grants and Aids………………………..3,100 2,900 (200) Other Uses……………………………..96,200 70,000 (26,200) TOTAL …………………………..7,641,868$ 7,752,415$ 110,547$ Budget Highlights The Mission of the Police Department is supported by the deterrence of crime and apprehension of criminals,forging strong community relationships and continuing enhancement of the training and expertise of each member of the Police Department. Police Operations Services, Functions and Activities The Miami Shores Police Department is the chief law enforcement agency in the Village,and is responsible for investigation of crimes,traffic enforcement, public education and other law enforcement functions. The Mission Statement of the Police Department is as follows: We,the Miami Shores Police Department exist to serve all people within our jurisdiction with the utmost of respect, fairness and compassion.We are 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 nations constitutional guarantees.With service to our community as a foundation,we are 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.We will strive daily to nurture public trust by holding ourselves to the highest standards of performance and ethics.To fulfill our mission, the Miami Shores Police Department is dedicated to providing a quality work environment and the development of its members through effective training and leadership. - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 FY2020 FY2021 Police Budgeted Expenditures Personnel Operating Grants and Aids Other Uses Page 77 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 21 - Police Division: 0900 - Police Program: 00 - None Activity: 521 - Law Enforcement PS - Personnel Services 11-000 Executive Salaries Salaries 503,332 491,715 484,874 504,375 (3) Lieutenant & (1) Chief of Police 11-100 Executive Salaries Executive Benefit 6,500 6,500 6,500 6,500 Executive benefit package 11-200 Executive Salaries Executive Benefits Additional 9,125 18,980 18,980 19,500 ICMA Retirement contribution 12-000 Regular Salaries and Wages Salaries 3,152,898 3,535,757 3,245,458 3,320,879 (1) Communication Officer Supervisor, (4) Communication Officer, (1) Courier (allocated), (1) Crime Analyst II, (4) Detective, (1) Executive Assistant, (25) Police Officer, (1) Records Clerk, (6) Sergeant & funding for holiday pay, supervisor's relief pay, state supplement & longevity 14-000 Overtime Overtime 158,249 185,000 150,000 175,000 Overtime for minimum staffing, required task force operations, court appearances & depositions 15-000 Special Pay Extra Duty Pay 279,223 284,360 265,000 200,000 Security details provided to private entities - services are provided off-duty, do not interfere with general operations & are fully funded by fees charged to the vendor along with a 20% administrative surcharge added to general fund revenue 18-100 Compensated Compensatory Leave Longevity 5,000 5,500 5,500 6,000 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 305,910 332,637 323,313 317,387 Social Security & Medicare taxes Page 78 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 22-000 Retirement Contributions Pension Contribution 1,116,211 1,130,168 387,616 1,336,493 The contribution calculated by the Actuary, requiring the Village to fund the benefits paid to retirees of the Police Retirement Plan 23-000 Life and Health Insurance Health Insurance 381,876 420,108 373,033 394,875 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 6,285 7,339 6,256 6,889 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 2,096 2,799 2,555 3,115 Estimated annual employee costs for long-term care insurance benefits 23-400 Life and Health Insurance Bonus 31,390 36,480 26,688 30,720 Per Collective Bargaining Agreement, employer will provide an insurance reimbursement of $160 per month to grandfathered officers that do not have dependent or family health insurance coverage 24-000 Workers' Compensation Workers' Compensation 104,200 107,622 107,622 79,522 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 6,062,293 6,564,965 5,403,395 6,401,255 OE - Operating Expenditures/Expenses 31-100 Professional Services Technology 80,657 82,370 86,600 86,600 Software maintenance (Advantage Networking, Spillman RMS system & USA legacy software) 31-270 Professional Services Pre-employment Screening 23,817 23,460 13,635 18,564 Pre-employment testing (Polygraph, psychological, toxicology & physical) & funding for Collective Bargaining Agreement employee physicals Page 79 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 31-280 Professional Services County Court Standby 1,711 3,880 2,200 2,500 Payment made to Miami-Dade County prorating the costs for the court coordinator 34-000 Other Services Contract Services 47,667 44,950 43,755 44,000 Contractual services including: Veterinary service, radios, A/C, dry cleaning, decontamination services & etc. 40-000 Travel and Per Diem Travel 6,722 6,800 3,725 5,000 Travel & lodging costs for staff attending training related events 40-100 Travel and Per Diem Per Diem Allowance - - - 1,000 41-000 Communications Services Telephone 1,959 - 4,300 4,350 Emergency police lines 41-100 Communications Services Cellular 16,632 17,000 18,280 39,192 Cellphones & in-vehicle data communications 41-200 Communications Services Internet 18,236 17,500 18,540 18,540 Estimated cost for Internet 42-000 Freight and Postage Services Postage 1,753 1,500 1,625 1,500 Correspondence & certified mail 42-100 Freight and Postage Services Courier and Delivery - 675 380 675 Hand delivery & overnight service Page 80 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 43-100 Utility Services Electric 21,580 20,687 20,687 21,192 Estimated costs for electrical services based on current actual FPL usage 43-200 Utility Services Water 1,751 1,575 590 1,500 Estimated costs for water consumption 44-000 Rentals and Leases Equipment Rental 600 750 925 1,000 Fees related to the use of County based computer equipment & lease of night vision lenses 44-100 Rentals and Leases Vehicle Rental - Special Detail 7,455 7,000 1,974 1,900 Costs for special detail car rentals 45-000 Insurance ISF: Risk Management 76,875 67,222 67,222 85,079 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-000 Repair and Maintenance Services ISF: Fleet Maintenance 427,271 469,880 469,880 538,349 Allocated costs for operating the Village's fleet including the costs for automobile liability coverage paid to the Florida League 46-200 Repair and Maintenance Services Repairs and Maintenance 30,352 23,675 21,485 24,500 Repairs & maintenance not under warranty or separate coverage including radar, calibrations, copy machine maintenance, pistol range, mold location, removal & remediation & miscellaneous repairs 47-000 Printing and Binding Printing 919 2,961 1,500 2,000 Stationary, business cards, ID stickers, survey cards & etc. 48-000 Promotional Activities Promotional Activities 10,738 11,950 8,635 10,200 Annual Police Chief's dinner & LEO Foundation Page 81 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 49-300 Other Current Charges and Obligations Software Licensing 5,191 7,400 6,000 6,000 Software & network licensing 51-000 Office Supplies Office Supplies 5,323 6,900 6,785 6,600 Office supplies for a 1 year period for department staff 52-200 Operating Supplies Other Operating Supplies 39,776 47,000 42,000 41,000 Ammo, gun range, K9 supplies, DB supplies, commissary supplies & AED batteries 52-400 Operating Supplies Uniforms 60,232 83,343 63,000 65,000 Uniforms & equipment identified in the Collective Bargaining Agreement 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 4,456 6,325 6,385 9,725 Annual memberships & subscriptions 55-000 Training Training and Education 21,064 17,800 16,125 17,800 Mandatory police re-certification, training & specialized training activities 55-200 Training Tuition Reimbursement 6,556 5,000 5,000 5,000 Contractually required funding for eligible staff Account Classification Total: OE - Operating Expenditures/Expenses 919,289 977,603 931,233 1,058,766 GRANTS - Grants and Aids 83-200 Other Grants and Aids Crime Watch 1,869 3,100 2,988 2,900 Funding for Crime Watch programs including promotional materials, volunteer recognition & Police Explorer Program Account Classification Total: GRANTS - Grants and Aids 1,869 3,100 2,988 2,900 Activity Total: 521 - Law Enforcement 6,983,452 7,545,668 6,337,616 7,462,921 Activity: 581 - Inter-Fund Group Transfers Out OTH - Other Uses Page 82 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 91-301 Interfund Transfers Capital Projects 164,500 96,200 96,200 70,000 Transfer to Capital Projects Account Classification Total: OTH - Other Uses 164,500 96,200 96,200 70,000 Activity Total: 581 - Inter-Fund Group Transfers Out 164,500 96,200 96,200 70,000 Program Total: 00 - None 7,147,952 7,641,868 6,433,816 7,532,921 Fund: 001 - General Fund Department: 21 - Police Division: 0900 - Police Program: 94 - Barry Police Activity: 521 - Law Enforcement PS - Personnel Services 12-000 Regular Salaries and Wages Salaries 3,807 - 173,057 178,224 (2) Police Officer 14-000 Overtime Overtime 35 - 15,000 - Estimated overtime costs 21-000 Payroll Taxes Employer Fica and Medicare 287 - 14,386 13,781 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance - - 16,268 21,547 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental - - 280 296 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care - - 101 126 Estimated annual employee costs for long-term care insurance benefits Page 83 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-400 Life and Health Insurance Bonus - - 1,882 1,920 Per Collective Bargaining Agreement, employer will provide an insurance reimbursement of $160 per month to grandfathered officers that do not have dependent or family health insurance coverage 24-000 Workers' Compensation Workers' Compensation - - - 3,600 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 4,129 - 220,974 219,494 Activity Total: 521 - Law Enforcement 4,129 - 220,974 219,494 Program Total: 94 - Barry Police 4,129 - 220,974 219,494 Division Total: 0900 - Police 7,152,081 7,641,868 6,654,790 7,752,415 Page 84 FY'20 FY'21 Change Personnel Services…………………….47,067$ 46,073$ (994)$ Operating Expenditures/Expenses …..3,632 4,710 1,078 TOTAL …………………………..50,699$ 50,783$ 84$ 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 children in crossing several major thoroughfares in the Village in addition to monitoring their safety. Budget Highlights Police Crossing Guards Services, Functions and Activities - 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000 45,000 50,000 FY2020 FY2021 School Crossing Guards Budgeted Expenditures Personnel Operating Page 85 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Division: 0901 - Crossing Guards Program: 00 - None Activity: 521 - Law Enforcement PS - Personnel Services 12-000 Regular Salaries and Wages Salaries 9,486 9,883 9,911 10,142 (1) School Crossing Guard/Courier (allocated) 13-000 Other Salaries and Wages Other Salaries 31,983 31,224 32,281 30,248 (3) School Crossing Guard (Part-time) 21-000 Payroll Taxes Employer Fica and Medicare 3,140 3,144 3,228 3,091 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 1,718 1,711 1,764 1,711 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 36 37 38 37 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 20 24 25 28 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 1,010 1,044 1,044 816 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 47,392 47,067 48,291 46,073 OE - Operating Expenditures/Expenses Page 86 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 45-000 Insurance ISF: Risk Management 3,463 2,642 2,642 3,720 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 52-400 Operating Supplies Uniforms 10,868 990 912 990 Uniform costs Account Classification Total: OE - Operating Expenditures/Expenses 14,331 3,632 3,554 4,710 Activity Total: 521 - Law Enforcement 61,723 50,699 51,845 50,783 Program Total: 00 - None 61,723 50,699 51,845 50,783 Division Total: 0901 - Crossing Guards 61,723 50,699 51,845 50,783 Page 87 PUBLIC WORKS ORGANIZATION CHART EXECUTIVE ASSISTANT PURCHASING AGENT PUBLIC WORKS DIRECTOR PARKS/STREETS SUPERVISORSANITATION/FLEET SUPERVISOR WASTE FOREMANREFUSE TRUCK DRIVER REFUSETRUCK DRIVER REFUSECOLLECTOR REFUSE COLLECTOR EQUIPMENTOPERATOR II REFUSECOLLECTOR REFUSE COLLECTOR EQUIPMENT OPERATOR II REFUSE TRUCK DRIVER REFUSETRUCK DRIVER REFUSETRUCK DRIVER REFUSE TRUCKDRIVER TEMPORARY P/T GROUNDSKEEPER II GROUNDS FOREMAN MAINTENANCEWORKER I MAINTENANCE WORKER I MAINTENANCEWORKER II MAINTENANCE WORKER II TREE TRIMMER MAINTENANCE WORKER II EQUIPMENTMECHANIC EQUIPMENT MECHANIC EQUIPMENT MECHANIC TREE TRIMMERREFUSETRUCK DRIVER EQUIPMENTOPERATOR II PARKS FOREMAN AUTODETAILER REFUSETRUCK DRIVER MAINTENANCE WORKER II REFUSETRUCK DRIVER EQUIPMENTOPERATOR III EQUIPMENT OPERATOR I LEAD WORKER STORMWATER PARKS STREETS RECREATION MAINTENANCE HALF CENT TAX MAINTENANCE WORKER II MAINTENANCE WORKER I REFUSETRUCK DRIVER RECYCLINGFLEET LOGT SANITATION ASSISTANT PUBLIC WORKS DIRECTOR MAINTENANCE WORKER II CDL Page 88 FY'20 FY'21 Change Personnel Services…………………….309,124$ 267,954$ (41,170)$ Operating Expenditures/Expenses …..96,915 98,801 1,886 TOTAL …………………………..406,039$ 366,755$ (39,284)$ Budget Highlights Public Works Parks 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 barricade landscapes. The Division routinely accomplishes both beautification and irrigation capital improvement upgrades or projects to enhance the image of "The Village Beautiful." - 50,000 100,000 150,000 200,000 250,000 300,000 350,000 FY2020 FY2021 Parks Budgeted Expenditures Personnel Operating Page 89 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 39 - Public Works Division: 1201 - Parks Program: 00 - None Activity: 539 - Other Physical Environment PS - Personnel Services 12-000 Regular Salaries and Wages Salaries 199,677 207,483 205,026 177,417 (1) Maintenance Worker I, (3) Maintenance Worker II & (1) Parks Foreman 14-000 Overtime Overtime 14,479 20,379 20,379 25,000 Estimated costs for overtime for excess hours & special events 18-100 Compensated Compensatory Leave Longevity 3,500 4,000 4,000 4,000 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 16,307 17,425 17,550 15,485 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 41,947 41,058 41,056 34,215 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 887 888 886 740 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 469 552 555 571 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 13,971 17,339 17,339 10,526 Allocated costs of workers' compensation premiums paid to the Florida League Page 90 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Account Classification Total: PS - Personnel Services 291,237 309,124 306,791 267,954 OE - Operating Expenditures/Expenses 34-000 Other Services Contract Services 260 400 - - Contract services 34-100 Other Services Temporary Personnel - 3,000 300 300 Additional staff required to work on additional beautification projects 40-000 Travel and Per Diem Travel - - 100 100 Travel to educational seminars 43-200 Utility Services Water 2,768 3,000 3,000 3,000 Funding for estimated water consumption at non- welled locations 44-000 Rentals and Leases Equipment Rental - 300 1,500 1,500 Rental of specialized equipment for projects identified during the year 45-000 Insurance ISF: Risk Management 14,336 10,381 10,381 9,786 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-000 Repair and Maintenance Services ISF: Fleet Maintenance 32,453 39,834 39,834 42,165 Allocated costs for operating the Village's fleet including the costs for automobile liability coverage paid to the Florida League 46-200 Repair and Maintenance Services Repairs and Maintenance 2,056 2,000 2,000 2,100 Repairs to various parks & structures not covered by service agreements Page 91 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 51-000 Office Supplies Office Supplies - 100 100 100 General office supplies 52-200 Operating Supplies Other Operating Supplies 29,488 20,500 31,000 25,000 Costs associated with drain & curb repairs & supplies, tools & equipment for park maintenance 52-210 Operating Supplies Beautification 4,805 7,000 6,000 4,000 Village-wide beautification projects 52-300 Operating Supplies Kitchen 492 500 500 500 Kitchen supplies 52-400 Operating Supplies Uniforms 1,236 1,500 1,700 1,850 Per employee funding for contractually specified uniforms (5) shirts & (5) pants 52-500 Operating Supplies Fertilizer and Chemicals 8,627 8,000 7,500 8,000 Special fertilizer & chemicals to maintain landscaping 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs - 100 100 100 Annual subscription renewals 55-000 Training Training and Education 120 300 300 300 Training on use of machinery & equipment Account Classification Total: OE - Operating Expenditures/Expenses 96,642 96,915 104,315 98,801 Activity Total: 539 - Other Physical Environment 387,879 406,039 411,106 366,755 Program Total: 00 - None 387,879 406,039 411,106 366,755 Division Total: 1201 - Parks 387,879 406,039 411,106 366,755 Page 92 FY'20 FY'21 Change Personnel Services…………………….242,442$ 235,817$ (6,625)$ Operating Expenditures/Expenses …..549,451 491,848 (57,603) Other Uses……………………………..280,000 25,000 (255,000) TOTAL …………………………..1,071,893$ 752,665$ (319,228)$ 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 Public Works Streets Services, Functions and Activities The Streets Division of the Public Works Department functions as a multifaceted workforce which accomplishes building maintenance, and in conjunction with the Stormwater Division manages stormwater and local option (street maintenance) applications. - 100,000 200,000 300,000 400,000 500,000 600,000 FY2020 FY2021 Streets Budgeted Expenditures Personnel Operating Other Uses Page 93 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 39 - Public Works Division: 1202 - Facilities Maintenance/Streets Program: 00 - None Activity: 539 - Other Physical Environment PS - Personnel Services 12-000 Regular Salaries and Wages Salaries 136,973 173,606 145,988 173,137 (2) Maintenance Worker II, (1) Maintenance Worker II (CDL) & (1) Parks & Streets Supervisor 14-000 Overtime Overtime 2,948 11,379 10,000 11,380 Estimated costs for overtime required for special events & staff shortages 15-250 Special Pay Hurricane 12,952 - - - 18-100 Compensated Compensatory Leave Longevity 500 1,000 1,000 1,000 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 10,783 14,142 12,010 14,482 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 18,498 27,372 12,696 25,329 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 294 592 289 592 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 169 260 225 302 Estimated annual employee costs for long-term care insurance benefits Page 94 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 24-000 Workers' Compensation Workers' Compensation 8,987 14,091 14,091 9,595 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 192,105 242,442 196,299 235,817 OE - Operating Expenditures/Expenses 31-100 Professional Services Technology - 2,500 - - GPS upgrades 34-000 Other Services Contract Services 19,276 23,000 18,000 20,000 Engineering, pest control & roof repairs 34-200 Other Services Janitorial Services 21,468 25,000 25,000 25,000 Village-wide maintenance contracts including A/C, extermination & janitorial services 40-000 Travel and Per Diem Travel 14 100 100 100 Travel associated with seminars & training sessions 41-100 Communications Services Cellular - - - 570 Estimated costs for cellular telephone 43-110 Utility Services Electric - Streets 211,640 235,000 215,000 215,000 Estimated annual costs for electrical services based on current actual FPL usage 43-120 Utility Services Electric - Village Hall 17,233 17,500 17,000 17,500 Estimated annual costs for electrical services based on current actual FPL usage Page 95 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 43-130 Utility Services Electric - Public Works 8,452 10,000 1,124 - Estimated annual costs for electrical services based on current actual FPL usage 43-150 Utility Services Electric - 9900 Building 6,727 8,500 7,000 7,000 Estimated annual costs for electrical services based on current actual FPL usage 43-200 Utility Services Water 4,441 3,000 6,000 4,500 Village Hall, Public Works & Rights-of-way water & sewer 44-000 Rentals and Leases Equipment Rental 2,143 1,000 2,200 2,500 Equipment rental as required for various jobs & projects 45-000 Insurance ISF: Risk Management 23,006 25,281 25,281 30,104 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-000 Repair and Maintenance Services ISF: Fleet Maintenance 46,180 41,120 41,120 42,724 Allocated costs for operating the Village's fleet including the costs for automobile liability coverage paid to the Florida League 46-200 Repair and Maintenance Services Repairs and Maintenance 33,318 45,000 40,000 42,000 Repairs to buildings & structures, miscellaneous parts not covered by service agreements & roadway & sidewalk repair 46-210 Repair and Maintenance Services 9900 Building 2,450 6,000 2,000 6,000 Repair & maintenance of 9900 building 48-000 Promotional Activities Promotional Activities - - 5 - Page 96 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 49-800 Other Current Charges and Obligations Licenses and Permits 403 - 900 900 51-000 Office Supplies Office Supplies 144 150 150 150 General office supplies to support staff 52-200 Operating Supplies Other Operating Supplies 56,481 48,000 60,000 48,000 Safety equipment, paper towels, tools, equipment, replacement lights throughout the Village & other miscellaneous supplies. Included in this amount is $7,000 for sign inventory. 52-210 Operating Supplies Beautification 29,127 40,000 40,000 18,000 Village-wide roadway landscape projects including tree replacement 52-215 Operating Supplies Holiday Decorations 2,011 10,000 4,000 4,000 Holiday decorations including electrical work 52-300 Operating Supplies Kitchen 573 600 800 800 Kitchen supplies 52-310 Operating Supplies Hurricane Supplies 21,117 - - - 52-400 Operating Supplies Uniforms 1,385 1,000 800 900 Per employee funding for contractually specified uniforms (5) shirts & (5) pants 52-500 Operating Supplies Fertilizer and Chemicals 2,301 3,500 3,500 3,500 Fertilizer & chemicals for street side plantings Page 97 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 52-600 Operating Supplies Code Compliance 117 2,500 5,000 2,000 Costs associated with enforcement of code issues 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 50 400 200 300 Annual subscription renewals 55-000 Training Training and Education 349 300 300 300 Training on the use of machinery & equipment Account Classification Total: OE - Operating Expenditures/Expenses 510,404 549,451 515,480 491,848 Activity Total: 539 - Other Physical Environment 702,509 791,893 711,779 727,665 Activity: 581 - Inter-Fund Group Transfers Out OTH - Other Uses 91-301 Interfund Transfers Capital Projects 50,000 280,000 280,000 25,000 Transfer to Capital Projects Account Classification Total: OTH - Other Uses 50,000 280,000 280,000 25,000 Activity Total: 581 - Inter-Fund Group Transfers Out 50,000 280,000 280,000 25,000 Program Total: 00 - None 752,509 1,071,893 991,779 752,665 Division Total: 1202 - Facilities Maintenance/Streets 752,509 1,071,893 991,779 752,665 Page 98 FY'20 FY'21 Change Personnel Services…………………….410,353$ 411,861$ 1,508$ Operating Expenditures/Expenses …..60,653 68,007 7,354 TOTAL …………………………..471,006$ 479,868$ 8,862$ The Administration Division of Public Works is responsible for the organizational functions of a large Village Department.All paperwork associated with this function (payroll, accounts payable, purchasing, customer service, etc...) is coordinated through this Division. Public Works Public Works Administration Services, Functions and Activities The administrative unit also coordinates interdepartmental activities with support (intergovernmental coordination,etc.).A total of four budgeted positions supports this element of our department mission. Budget Highlights - 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 450,000 FY2020 FY2021 Public Works Administration Budgeted Expenditures Personnel Operating Page 99 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 39 - Public Works Division: 1203 - Public Works Administration Program: 00 - None Activity: 539 - Other Physical Environment PS - Personnel Services 11-000 Executive Salaries Salaries 127,108 131,419 129,903 134,843 Public Works Director base salary 11-100 Executive Salaries Executive Benefit 6,500 6,500 6,500 6,500 Executive benefit package 12-000 Regular Salaries and Wages Salaries 206,585 213,582 211,134 219,136 (1) Assistant Public Works Director, (1) Executive Assistant & (1) Purchasing Agent 14-000 Overtime Overtime 111 - 500 500 Estimated overtime costs 18-100 Compensated Compensatory Leave Longevity 2,500 2,500 2,500 2,500 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 25,024 26,579 26,816 27,887 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 12,824 27,372 17,752 18,243 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 3 592 148 592 Estimated annual employee costs for dental insurance benefits Page 100 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-200 Life and Health Insurance Long-Term Care 369 435 437 519 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 1,319 1,374 1,374 1,141 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 382,342 410,353 397,064 411,861 OE - Operating Expenditures/Expenses 31-100 Professional Services Technology 4,845 - 7,000 1,000 Estimated costs for GIS services & Tyler Technologies 31-270 Professional Services Pre-employment Screening 641 900 900 900 Costs associated with pre-employment screening 34-000 Other Services Contract Services 1,215 4,500 3,000 3,500 DERM fees & other regulatory fees paid to State & County agencies & office machine maintenance contracts 34-300 Other Services Security 79,557 9,000 9,000 12,000 Contracted security services at Public Works compound 40-000 Travel and Per Diem Travel 444 1,000 1,200 1,500 Travel associated with management seminars & training 41-100 Communications Services Cellular 3,863 4,000 3,910 4,000 Estimated costs for cellular telephone Page 101 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 41-200 Communications Services Internet 7,116 7,380 7,200 7,900 Estimated costs for Internet 42-000 Freight and Postage Services Postage 76 100 100 100 Letters to staff & residents 45-000 Insurance ISF: Risk Management 5,203 3,418 3,418 4,739 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-000 Repair and Maintenance Services ISF: Fleet Maintenance 21,444 21,555 21,555 20,318 Allocated costs for operating the Village's fleet including the costs for automobile liability coverage paid to the Florida League 47-000 Printing and Binding Printing 45 200 200 200 Costs for publication of employment ads & mandatory reporting 48-000 Promotional Activities Promotional Activities 76 600 600 650 Public notices, advertisements & other public documents 49-000 Other Current Charges and Obligations Other Current Charges 75 - - - 51-000 Office Supplies Office Supplies 1,178 1,500 1,500 1,500 General office supplies for a 1 year period 52-200 Operating Supplies Other Operating Supplies 610 1,000 1,150 1,200 Materials required that are not specifically classified in other departmental line items Page 102 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 52-300 Operating Supplies Kitchen 13 1,000 500 500 Kitchen supplies 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 698 500 500 500 Annual subscription renewals 55-000 Training Training and Education 135 1,000 1,000 1,000 Staff reimbursement for educational advancements 55-200 Training Tuition Reimbursement - 3,000 5,000 6,500 Tuition reimbursement Account Classification Total: OE - Operating Expenditures/Expenses 127,234 60,653 67,733 68,007 Activity Total: 539 - Other Physical Environment 509,576 471,006 464,797 479,868 Activity: 581 - Inter-Fund Group Transfers Out OTH - Other Uses 91-301 Interfund Transfers Capital Projects 60,000 - - - Account Classification Total: OTH - Other Uses 60,000 - - - Activity Total: 581 - Inter-Fund Group Transfers Out 60,000 - - - Program Total: 00 - None 569,576 471,006 464,797 479,868 Division Total: 1203 - Public Works Administration 569,576 471,006 464,797 479,868 Page 103 FY'20 FY'21 Change Personnel Services…………………….170,073$ 122,554$ (47,519)$ Operating Expenditures/Expenses …..97,005 92,007 (4,998) TOTAL …………………………..267,078$ 214,561$ (52,517)$ Budget Highlights Public Works Recreation Maintenance Services, Functions and Activities The Recreation Maintenance Division of the Public Works Department maintains the exterior recreational grounds (multipurpose field,Tot-Lot playground, basketball/tennis courts, etc…). - 20,000 40,000 60,000 80,000 100,000 120,000 140,000 160,000 180,000 FY2020 FY2021 Recreation Maintenance Budgeted Expenditures Personnel Operating Page 104 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 39 - Public Works Division: 1204 - Recreation Maintenance Program: 00 - None Activity: 539 - Other Physical Environment PS - Personnel Services 12-000 Regular Salaries and Wages Salaries 84,116 118,314 89,746 91,580 (1) Grounds Foreman & (1) Groundskeeper II 14-000 Overtime Overtime 3,523 10,380 4,000 4,005 Estimated overtime costs for special events 18-100 Compensated Compensatory Leave Longevity 500 500 500 500 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 6,606 9,838 7,516 7,312 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 13,848 20,529 13,660 13,686 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 293 444 295 296 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 147 237 174 205 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 5,609 9,831 9,831 4,970 Allocated costs of workers' compensation premiums paid to the Florida League Page 105 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Account Classification Total: PS - Personnel Services 114,642 170,073 125,722 122,554 OE - Operating Expenditures/Expenses 43-100 Utility Services Electric 1,329 1,500 1,500 1,400 Estimated annual costs for electrical services based on current actual FPL usage 44-000 Rentals and Leases Equipment Rental - 500 500 500 Rental of specialized equipment for projects identified during the year 45-000 Insurance ISF: Risk Management 4,546 5,150 5,150 4,773 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-000 Repair and Maintenance Services ISF: Fleet Maintenance 26,981 25,355 25,355 21,034 Allocated costs for operating the Village's fleet including the costs for automobile liability coverage paid to the Florida League 46-200 Repair and Maintenance Services Repairs and Maintenance 4,671 6,000 6,000 3,500 Minor repairs to building & Tot Lot equipment 52-200 Operating Supplies Other Operating Supplies 14,854 20,000 25,000 25,000 Costs for materials required that are not specifically classified in other departmental line items 52-400 Operating Supplies Uniforms 146 300 500 500 Per employee funding for contractually specified uniforms (5) shirts & (5) pants 52-500 Operating Supplies Fertilizer and Chemicals 25,148 38,000 30,000 35,000 Chemicals & fertilizers to ensure proper growth of field turf Page 106 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs - 100 100 100 Memberships & subscriptions 55-000 Training Training and Education 120 100 200 200 Training on use of machinery & equipment Account Classification Total: OE - Operating Expenditures/Expenses 77,794 97,005 94,305 92,007 Activity Total: 539 - Other Physical Environment 192,436 267,078 220,027 214,561 Program Total: 00 - None 192,436 267,078 220,027 214,561 Division Total: 1204 - Recreation Maintenance 192,436 267,078 220,027 214,561 Page 107 FY'20 FY'21 Change Personnel Services…………………….145,848$ 146,332$ 484$ Operating Expenditures/Expenses …..126,083 133,338 7,255 Capital Outlay ….………………………177,000 160,000 (17,000) TOTAL …………………………..448,931$ 439,670$ (9,261)$ Budget Highlights Public Works Local Option Gas Tax Services, Functions and Activities Local Option Gas Tax is a special revenue fund which originates from a six and three cent tax levied by Miami-Dade County on all petroleum and petroleum-related products. Proceeds from this fund must be 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. - 20,000 40,000 60,000 80,000 100,000 120,000 140,000 160,000 180,000 200,000 FY2020 FY2021 Local Option Gas Tax Fund Budgeted Expenditures Personnel Operating Capital Page 108 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 130 - Local Option Gas Tax (LOGT) Department: 39 - Public Works Division: 1222 - LOGT Program: 00 - None Activity: 541 - Road and Street Facilities PS - Personnel Services 12-000 Regular Salaries and Wages Salaries 102,406 107,441 106,211 110,225 (2) Tree Trimmer 14-000 Overtime Overtime 2,535 6,000 5,000 6,000 Estimated overtime costs 18-100 Compensated Compensatory Leave Longevity 500 1,000 1,000 1,000 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 7,770 8,678 8,584 8,891 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 13,801 13,686 13,686 13,686 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 292 296 296 296 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 135 160 162 191 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 6,897 8,587 8,587 6,043 Allocated costs for workers' compensation premiums paid to the Florida League Page 109 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Account Classification Total: PS - Personnel Services 134,335 145,848 143,526 146,332 OE - Operating Expenditures/Expenses 44-000 Rentals and Leases Equipment Rental 19,036 - - - 45-000 Insurance ISF: Risk Management 4,398 4,230 4,230 4,380 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-000 Repair and Maintenance Services ISF: Fleet Maintenance 84,021 80,954 80,954 91,558 Allocated costs for operating the Village's fleet including the costs for automobile liability coverage paid tot the Florida League 46-200 Repair and Maintenance Services Repairs and Maintenance 1,938 12,000 2,200 3,000 On-going maintenance & repairs to Village streets & alleys 51-000 Office Supplies Office Supplies - 99 100 100 General office supplies 52-200 Operating Supplies Other Operating Supplies 9,960 6,500 14,000 12,000 Road materials, signage, concrete & other supplies needed to maintain the Village's streets, sidewalks, roads, easements, curbs & right-of- ways 52-210 Operating Supplies Beautification 7,825 15,000 15,000 15,000 Village-wide roadway landscape projects 52-400 Operating Supplies Uniforms 281 300 300 300 Per employee funding for contractually specified uniforms (5) shirts & (5) pants Page 110 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 52-500 Operating Supplies Fertilizer and Chemicals - 5,000 5,000 5,000 Sprays, fertilizers & other chemicals 53-000 Road Materials and Supplies Road Materials - 2,000 2,000 2,000 Materials for road repairs Account Classification Total: OE - Operating Expenditures/Expenses 127,459 126,083 123,784 133,338 CAP - Capital Outlay 63-100 Infrastructure Transportation Improvements 128,132 177,000 177,000 160,000 96th Street JPA Matching Funds Account Classification Total: CAP - Capital Outlay 128,132 177,000 177,000 160,000 Activity Total: 541 - Road and Street Facilities 389,927 448,931 444,310 439,670 Program Total: 00 - None 389,927 448,931 444,310 439,670 Division Total: 1222 - LOGT 389,927 448,931 444,310 439,670 Department Total: 39 - Public Works 389,927 448,931 444,310 439,670 Fund EXPENSE Total: 130 - Local Option Gas Tax (LOGT)389,927 448,931 444,310 439,670 Page 111 FY'20 FY'21 Change Personnel Services…………………….103,085$ 103,077$ (8)$ Operating Expenditures/Expenses …..132,058 131,311 (747) Capital Outlay ….………………………259,054 204,512 (54,542) TOTAL …………………………..494,197$ 438,900$ (55,297)$ Budget Highlights Public Works Transportation Surtax 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. - 50,000 100,000 150,000 200,000 250,000 300,000 FY2020 FY2021 Transportation Surtax Fund Budgeted Expenditures Personnel Operating Capital Page 112 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 135 - Citizens' Indep Trust (CITT) Department: 39 - Public Works Division: 1210 - CITT Program: 41 - Transportation Activity: 541 - Road and Street Facilities PS - Personnel Services 12-000 Regular Salaries and Wages Salaries 67,082 69,755 63,059 70,887 (1) Lead Worker & (1) Maintenance Worker I 14-000 Overtime Overtime 5,182 7,000 8,500 7,000 Estimated overtime costs for additional assignments & services 18-100 Compensated Compensatory Leave Longevity 500 500 500 1,000 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 5,510 5,873 5,513 5,958 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 13,631 13,686 11,681 13,686 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 288 296 252 296 Estimated employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 137 165 122 200 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 4,572 5,810 5,810 4,050 Allocated costs of workers' compensation premiums paid to the Florida League Page 113 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Account Classification Total: PS - Personnel Services 96,902 103,085 95,437 103,077 OE - Operating Expenditures/Expenses 31-000 Professional Services Professional Services 3,021 2,500 2,000 2,000 Consulting services 32-000 Accounting and Auditing Accounting and Auditing 2,500 2,500 2,500 2,500 Funding for annual external audit to comply with Local, State & Federal statutory provisions 45-000 Insurance ISF: Risk Management 4,398 4,230 4,230 4,380 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-000 Repair and Maintenance Services ISF: Fleet Maintenance 27,916 27,268 27,268 23,581 Allocated costs for operating the Village's fleet including the costs for automobile liability coverage paid to the Florida League 49-110 Other Current Charges and Obligations Special Projects - Manager 4,000 - - 4,000 52-200 Operating Supplies Other Operating Supplies 2,912 7,000 7,000 7,000 Road materials, signs, concrete & other supplies needed to maintain the Village's streets, sidewalks, roads, easements, curbs & right-of- ways 52-400 Operating Supplies Uniforms 215 350 350 350 Per employee funding for contractually specified uniforms (5) shirts & (5) pants Account Classification Total: OE - Operating Expenditures/Expenses 44,962 43,848 43,348 43,811 Page 114 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report CAP - Capital Outlay 63-100 Infrastructure Transportation Improvements 352,383 259,054 259,054 204,512 TAP Grant Match 64-000 Machinery and Equipment Machinery and Equipment 244,041 - - - Account Classification Total: CAP - Capital Outlay 596,424 259,054 259,054 204,512 Activity Total: 541 - Road and Street Facilities 738,288 405,987 397,839 351,400 Program Total: 41 - Transportation 738,288 405,987 397,839 351,400 Program: 44 - Transit Activity: 544 - Mass Transit Systems OE - Operating Expenditures/Expenses 34-500 Other Services Transport Services 73,057 88,210 31,160 87,500 Funding to engage an outside agent to manage & operate the Village's shuttle bus transportation program Account Classification Total: OE - Operating Expenditures/Expenses 73,057 88,210 31,160 87,500 Activity Total: 544 - Mass Transit Systems 73,057 88,210 31,160 87,500 Program Total: 44 - Transit 73,057 88,210 31,160 87,500 Division Total: 1210 - CITT 811,345 494,197 428,999 438,900 Department Total: 39 - Public Works 811,345 494,197 428,999 438,900 Fund EXPENSE Total: 135 - Citizens' Indep Trust (CITT)811,345 494,197 428,999 438,900 Page 115 FY'20 FY'21 Change Personnel Services…………………….96,990$ 107,468$ 10,478$ Operating Expenditures/Expenses …..169,282 214,290 45,008 Capital Outlay ….………………………247,544 375,000 127,456 Other Uses……………………………..50,000 50,000 - TOTAL …………………………..563,816$ 746,758$ 182,942$ This Division maintains drains, pumps flooded locations during storms,cleans streets and performs light maintenance. Budget Highlights Public Works Stormwater Services, Functions and Activities The Stormwater Division of the Public Works Department works in conjunction with the Streets Division to manage stormwater and local option (street maintenance) applications. - 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 FY2020 FY2021 Stormwater Fund Budgeted Expenses Personnel Operating Capital Other Uses Page 116 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 402 - Stormwater Department: 39 - Public Works Division: 3500 - Stormwater Program: 00 - None Activity: 538 - Flood Control/Stormwater Mgmt PS - Personnel Services 12-000 Regular Salaries and Wages Salaries 59,824 62,042 62,100 64,247 (1) Equipment Operator I & (1) Maintenance Worker I 14-000 Overtime Overtime 1,346 2,500 8,500 10,000 Estimated overtime costs for excess hours & special events 16-000 Compensated Annual Leave Vacation (1,863) - - - 18-100 Compensated Compensatory Leave Longevity 500 500 500 500 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 4,670 4,937 5,440 5,679 Social Security & Medicare taxes 22-000 Retirement Contributions Pension Contribution (9,190) 8,064 8,064 8,695 Pension contribution 23-000 Life and Health Insurance Health Insurance 13,927 13,686 14,305 13,686 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 295 296 309 296 Estimated annual employee costs for dental insurance benefits Page 117 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-200 Life and Health Insurance Long-Term Care 105 124 132 150 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 3,488 3,841 3,841 3,215 Allocated costs of workers' compensation premiums paid to the Florida League 26-000 Other Postemployment Benefits (OPEB) OPEB (1,586) 1,000 1,000 1,000 GASB required Other Postemployment Benefits (OPEB). OPEB for health, dental & other contractually obligated non-liability benefits. Account Classification Total: PS - Personnel Services 71,516 96,990 104,191 107,468 OE - Operating Expenditures/Expenses 31-000 Professional Services Professional Services 76,827 - 2,000 - Estimated costs for studies 31-300 Professional Services Engineering 8,808 20,000 20,000 20,000 Professional services engineering 34-000 Other Services Contract Services 8,500 12,000 45,000 45,000 Preliminary cost for Stormwater basin rehabilitation program - Vacoon Truck Service 43-100 Utility Services Electric 2,736 3,000 3,000 3,000 Estimated annual cost for electrical services based on current actual FPL usage 43-300 Utility Services Stormwater 2,587 4,000 3,000 3,000 Miami-Dad County Stormwater fee Page 118 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 45-000 Insurance ISF: Risk Management 7,207 7,434 7,434 7,890 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-000 Repair and Maintenance Services ISF: Fleet Maintenance 13,017 14,198 14,198 17,665 Allocated costs for operating the Village's fleet including the costs for automobile liability coverage paid to the Florida League 46-200 Repair and Maintenance Services Repairs and Maintenance 6,825 20,000 10,000 20,000 Repairs & maintenance 48-000 Promotional Activities Promotional Activities - 500 500 500 Drain marking program 49-800 Other Current Charges and Obligations Licenses and Permits 2,301 2,500 3,000 3,000 Annual filling fee with DERM 51-000 Office Supplies Office Supplies - 50 50 50 General office supplies 52-200 Operating Supplies Other Operating Supplies - 6,500 8,000 8,500 Costs for materials required that are not specifically classified in other departmental line items (i.e. safety equipment & tools) 52-400 Operating Supplies Uniforms 135 300 300 300 Per employee funding for contractually specified uniforms (5) shirts & (5) pants 59-000 Depreciation Depreciation 78,800 78,800 82,095 85,385 Year-end depreciation charges for fund assets Page 119 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Account Classification Total: OE - Operating Expenditures/Expenses 207,743 169,282 198,577 214,290 CAP - Capital Outlay 63-400 Infrastructure Land Improvements - 197,544 197,544 300,000 Drainage System Installation 64-000 Machinery and Equipment Machinery and Equipment - 50,000 50,000 75,000 Bayshore Pump Station Generator Account Classification Total: CAP - Capital Outlay - 247,544 247,544 375,000 Activity Total: 538 - Flood Control/Stormwater Mgmt 279,258 513,816 550,312 696,758 Activity: 581 - Inter-Fund Group Transfers Out OTH - Other Uses 95-000 Other Nonoperating Uses - Proprietary Funds Management Fees 50,000 50,000 50,000 50,000 Management fees paid to General Fund to offset administrative service costs provided for non- Stormwater staff Account Classification Total: OTH - Other Uses 50,000 50,000 50,000 50,000 Activity Total: 581 - Inter-Fund Group Transfers Out 50,000 50,000 50,000 50,000 Program Total: 00 - None 329,258 563,816 600,312 746,758 Division Total: 3500 - Stormwater 329,258 563,816 600,312 746,758 Department Total: 39 - Public Works 329,258 563,816 600,312 746,758 Fund EXPENSE Total: 402 - Stormwater 329,258 563,816 600,312 746,758 Page 120 FY'20 FY'21 Change Personnel Services…………………….1,188,692$ 1,197,464$ 8,772$ Operating Expenditures/Expenses …..1,660,671 1,718,581 57,910 Capital Outlay ….………………………520,497 250,000 (270,497) Other Uses……………………………..350,000 350,000 - TOTAL …………………………..3,719,860$ 3,516,045$ (203,815)$ Budget Highlights Public Works Sanitation Services, Functions and Activities 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. - 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 2,000,000 FY2020 FY2021 Sanitation Fund Budgeted Expenses Personnel Operating Capital Other Uses Page 121 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 405 - Sanitation Department: 39 - Public Works Division: 3000 - Sanitation Program: 00 - None Activity: 534 - Garbage/Solid Waste Services PS - Personnel Services 12-000 Regular Salaries and Wages Salaries 724,482 783,700 722,840 769,804 (3) Equipment Operator II, (1) Equipment Operator III, (4) Refuse Collector, (9) Refuse Truck Driver (Full-time), (1) Sanitation & Fleet Supervisor & (1) Waste Foreman 13-000 Other Salaries and Wages Other Salaries 101 - 7,000 9,500 (1) Refuse Truck Driver (Employed on an as needed basis) 13-300 Other Salaries and Wages Seasonal - - 1,000 - Temporary Personnel 14-000 Overtime Overtime 55,073 63,000 70,000 75,000 Holiday pay, special events & labor for drivers & helpers to pick-up garbage on Saturdays & emergencies 16-000 Compensated Annual Leave Vacation (36,019) - - - 18-100 Compensated Compensatory Leave Longevity 12,500 13,500 13,500 12,500 Benefit paid to tenured employees per policy 18-200 Compensated Compensatory Leave Accumulated Leave Settlement - 8,000 40,000 35,000 Payout of accumulated leave for employees expected to retire or separate employment 21-000 Payroll Taxes Employer Fica and Medicare 58,290 64,772 65,357 65,808 Social Security & Medicare taxes Page 122 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 22-000 Retirement Contributions Pension Contribution (2,519) 68,545 68,545 61,275 Pension contribution 23-000 Life and Health Insurance Health Insurance 112,856 130,017 103,046 122,266 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 2,138 2,812 2,708 2,812 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 1,305 1,632 1,537 1,916 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 43,217 45,214 45,214 34,083 Allocated costs of workers' compensation premiums paid to the Florida League 26-000 Other Postemployment Benefits (OPEB) OPEB (4,077) 7,500 7,500 7,500 GASB required Other Postemployment Benefits (OPEB). OPEB for health, dental & other contractually obligated non-liability benefits. Account Classification Total: PS - Personnel Services 967,348 1,188,692 1,148,247 1,197,464 OE - Operating Expenditures/Expenses 31-100 Professional Services Technology - - 1,999 2,500 System upgrade for truck diagnostics 31-250 Professional Services Legal Other 12,231 - - - Page 123 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 34-000 Other Services Contract Services 29,916 3,000 3,000 20,000 Auction of disposal of unused vehicles & bio- technical services for ongoing chipper field environmental reporting 34-100 Other Services Temporary Personnel 70,906 52,000 55,310 60,000 Temporary staff during vacancies, vacations, special events, emergencies & chipper field remediation services 40-000 Travel and Per Diem Travel 1,123 600 700 800 Sunpass in garbage trucks to facilitate shorter travel times & distances to dump 41-100 Communications Services Cellular 1,036 1,000 1,000 460 Estimated costs for cellular telephone 43-400 Utility Services Miami-Dade Solid Waste Fees 272,632 330,000 340,000 330,000 Estimated annual cost for dumping services paid to Miami-Dade County 43-410 Utility Services Waste Management Fees 433,118 355,000 370,000 384,985 Estimated annual cost for solid waste disposal 43-430 Utility Services Recycling 64,955 62,000 60,000 66,000 Estimated cost for recycling disposal 45-000 Insurance ISF: Risk Management 41,699 38,018 38,018 40,208 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-000 Repair and Maintenance Services ISF: Fleet Maintenance 438,879 465,566 465,566 469,025 Allocated costs for operating the Village's fleet including the costs for automobile liability coverage paid to the Florida League Page 124 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 46-100 Repair and Maintenance Services Vehicle Maintenance 4,290 3,000 4,000 4,200 Monthly routine vehicle maintenance costs 46-200 Repair and Maintenance Services Repairs and Maintenance 7,757 15,000 18,000 15,000 Repairs & maintenance (i.e. walls, fences & alleys) 47-000 Printing and Binding Printing 450 - - - 48-000 Promotional Activities Promotional Activities 5,818 6,500 8,000 6,000 Vacant position advertisements & promotion of recycling & waste services 49-800 Other Current Charges and Obligations Licenses and Permits 806 1,000 1,000 1,000 Annual DERM review fee 51-000 Office Supplies Office Supplies - 300 300 300 General office supplies 52-200 Operating Supplies Other Operating Supplies 24,702 45,000 45,000 44,263 Specialized items related to sanitation, not specifically identified in other line items (i.e. dumpsters, recycling bins, trash cans, safety equipment & tools) 52-220 Operating Supplies Vehicle Conversion Costs 2,003 - 5,000 5,000 Repairs, materials & supplies to upgrade older vehicles 52-230 Operating Supplies Outfitting - 5,000 - 3,000 Costs included in outfitting new vehicles Page 125 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 52-300 Operating Supplies Kitchen 694 1,200 1,200 1,300 Kitchen supplies 52-400 Operating Supplies Uniforms 3,786 4,000 4,000 4,000 Per employee funding for contractually specified uniforms (5) shirts & (5) pants 55-000 Training Training and Education 49 - - - 59-000 Depreciation Depreciation 228,463 272,487 247,145 260,540 Year-end depreciation charges for fund assets Account Classification Total: OE - Operating Expenditures/Expenses 1,645,313 1,660,671 1,669,238 1,718,581 CAP - Capital Outlay 64-000 Machinery and Equipment Machinery and Equipment 146,805 306,805 146,805 - 64-100 Machinery and Equipment Vehicles 101,692 213,692 101,692 250,000 Purchase New Trash Truck Account Classification Total: CAP - Capital Outlay 248,497 520,497 248,497 250,000 Activity Total: 534 - Garbage/Solid Waste Services 2,861,158 3,369,860 3,065,982 3,166,045 Page 126 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Activity: 581 - Inter-Fund Group Transfers Out OTH - Other Uses 95-000 Other Nonoperating Uses - Proprietary Funds Management Fees 350,000 350,000 350,000 350,000 Management fee paid to General Fund to offset administrative services cost provided by non- Sanitation staff Account Classification Total: OTH - Other Uses 350,000 350,000 350,000 350,000 Activity Total: 581 - Inter-Fund Group Transfers Out 350,000 350,000 350,000 350,000 Program Total: 00 - None 3,211,158 3,719,860 3,415,982 3,516,045 Division Total: 3000 - Sanitation 3,211,158 3,719,860 3,415,982 3,516,045 Department Total: 39 - Public Works 3,211,158 3,719,860 3,415,982 3,516,045 Fund EXPENSE Total: 405 - Sanitation 3,211,158 3,719,860 3,415,982 3,516,045 Page 127 FY'20 FY'21 Change Debt Service……………………………226,885$ 221,715$ (5,170)$ Operating Expenditures/Expenses …..81,190 82,550 1,360 TOTAL …………………………..308,075$ 304,265$ (3,810)$ Public Works Water & Sewer Services, Functions and Activities The Water &Sewer Fund is responsible for the construction and payment of the Downtown Water &Sewer Project.It is also responsible for the management and maintenance of the related grinder pumps. Annual assessments for the payment of the project and maintenance fees are recorded in this fund. Budget Highlights - 50,000 100,000 150,000 200,000 250,000 FY2020 FY2021 Water & Sewer Fund Budgeted Expenses Debt Service Operating Page 128 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 410 - Water & Sewer Department: 39 - Public Works Division: 4000 - Water & Sewer Program: 00 - None Activity: 517 - Debt Service Payments DS - Debt Service 71-100 Principal Principal Payments - 109,000 160,000 111,715 Principal payments 72-100 Interest Interest Payments 123,526 117,885 105,300 110,000 Interest payments Account Classification Total: DS - Debt Service 123,526 226,885 265,300 221,715 Activity Total: 517 - Debt Service Payments 123,526 226,885 265,300 221,715 Activity: 535 - Sewer Services OE - Operating Expenditures/Expenses 31-000 Professional Services Professional Services 10,266 - 9,000 - Rate study 46-200 Repair and Maintenance Services Repairs and Maintenance 35,680 80,190 48,000 75,600 Parts & maintenance on grinders 49-800 Other Current Charges and Obligations Licenses and Permits 941 - - 950 Permits 52-200 Operating Supplies Other Operating Supplies - 1,000 - 6,000 Other Operating Supplies Account Classification Total: OE - Operating Expenditures/Expenses 46,886 81,190 57,000 82,550 Activity Total: 535 - Sewer Services 46,886 81,190 57,000 82,550 Page 129 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Activity: 590 - Proprietary Other Non-Op Disb OTH - Other Uses 95-100 Other Nonoperating Uses - Proprietary Funds Transfers Out 4,327,561 - - - Account Classification Total: OTH - Other Uses 4,327,561 - - - Activity Total: 590 - Proprietary Other Non-Op Disb 4,327,561 - - - Program Total: 00 - None 4,497,974 308,075 322,300 304,265 Division Total: 4000 - Water & Sewer 4,497,974 308,075 322,300 304,265 Department Total: 39 - Public Works 4,497,974 308,075 322,300 304,265 Fund EXPENSE Total: 410 - Water & Sewer 4,497,974 308,075 322,300 304,265 Page 130 FY'20 FY'21 Change Personnel Services…………………….247,972$ 259,083$ 11,111$ Operating Expenditures/Expenses …..1,127,427 1,130,476 3,049 Capital Outlay ….………………………286,741 230,000 (56,741) TOTAL …………………………..1,662,140$ 1,619,559$ (42,581)$ Services, Functions and Activities Public Works Fleet Maintenance The Fleet Maintenance Fund, 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 Fund include:police or squad units, heavy trucks,the Village's 29 passenger bus, recreation vans,small engine repair,pick up trucks,loaders and other heavy equipment. With its 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 October 2000,this function has operated as a self-supporting Internal Service Fund. Operating revenues provide the funding from the user division which received the Fund's services. Budget Highlights - 200,000 400,000 600,000 800,000 1,000,000 1,200,000 FY2020 FY2021 Fleet Maintenance Fund Budgeted Expenses Personnel Operating Capital Page 131 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 550 - Fleet Maintenance Department: 39 - Public Works Division: 6000 - Fleet Maintenance Program: 00 - None Activity: 539 - Other Physical Environment PS - Personnel Services 12-000 Regular Salaries and Wages Salaries 166,959 172,962 171,293 177,480 (3) Mechanic & (1) Shop Helper 14-000 Overtime Overtime 7,198 7,000 12,000 10,000 Estimated overtime costs for unanticipated operational needs 16-000 Compensated Annual Leave Vacation (8,185) - - - 18-100 Compensated Compensatory Leave Longevity 1,500 2,000 2,000 2,000 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 13,375 13,768 14,175 14,341 Social Security & Medicare taxes 22-000 Retirement Contributions Pension Contribution 7,105 20,160 20,160 24,020 Pension contribution 23-000 Life and Health Insurance Health Insurance 27,761 27,372 27,004 27,372 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 587 592 583 592 Estimated annual employee costs for dental insurance benefits Page 132 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-200 Life and Health Insurance Long-Term Care 210 248 248 297 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 3,818 3,870 3,870 2,981 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 220,329 247,972 251,333 259,083 OE - Operating Expenditures/Expenses 40-000 Travel and Per Diem Travel 3 - 100 100 SunPass 43-100 Utility Services Electric 7,669 6,000 14,000 15,000 Estimated annual cost for electrical services based on current actual FPL usage 43-200 Utility Services Water 2,038 2,200 2,000 2,200 Estimated funding for water consumption 45-000 Insurance ISF: Risk Management 18,450 16,036 16,036 16,541 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 45-100 Insurance ISF: Auto Insurance 65,285 83,753 83,753 80,000 Consolidated costs for automobile & equipment liability for the Village's fleet 46-200 Repair and Maintenance Services Repairs and Maintenance 10,055 6,000 6,500 6,000 Repairs & maintenance Page 133 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 47-000 Printing and Binding Printing 154 - - - 49-800 Other Current Charges and Obligations Licenses and Permits 1,678 1,000 1,500 1,500 Annual fee to operate facility 51-000 Office Supplies Office Supplies 24 100 100 100 General office supplies 52-110 Operating Supplies Solvents 597 750 750 750 Special fleet solvent costs 52-120 Operating Supplies Oil, Lubricants and Other Fluids 3,431 3,800 3,800 3,900 Specialized oil used on Police vehicles 52-130 Operating Supplies Village Hall Generator - Gas 4,156 - 700 5,000 Gas for the generator at Village Hall 52-200 Operating Supplies Other Operating Supplies 33,287 25,000 28,000 33,000 Materials & supplies used in the division not specifically listed in other lines (i.e. equipment & supplies to operate Fleet garage) 52-220 Operating Supplies Vehicle Conversion Costs 15,283 15,000 16,000 18,000 Repairs, materials & supplies to upgrade older vehicles 52-230 Operating Supplies Outfitting 78,472 67,500 67,500 30,000 Costs included in outfitting new vehicles Page 134 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 52-300 Operating Supplies Kitchen 919 900 900 1,000 Kitchen supplies 52-400 Operating Supplies Uniforms 910 1,000 1,000 1,000 Per employee funding for contractually specified uniforms (5) shirts & (5) pants 55-000 Training Training and Education 1,194 1,500 1,500 1,600 Re-certification training for mechanics 59-000 Depreciation Depreciation 293,187 331,238 359,965 375,160 Year-end depreciation charges for fund assets Account Classification Total: OE - Operating Expenditures/Expenses 536,791 561,777 604,104 590,851 CAP - Capital Outlay 64-000 Machinery and Equipment Machinery and Equipment - 119,000 119,000 85,000 Public Works Underground Fuel Tank Replacement (2 of 3) 64-100 Machinery and Equipment Vehicles 32,741 167,741 167,741 145,000 Purchase 3 Police Vehicles & Purchase New Service Truck (to replace V-9664) Account Classification Total: CAP - Capital Outlay 32,741 286,741 286,741 230,000 Activity Total: 539 - Other Physical Environment 789,861 1,096,490 1,142,178 1,079,934 Program Total: 00 - None 789,861 1,096,490 1,142,178 1,079,934 Page 135 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Program: 60 - Fleet Maintenance Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance 1,473 1,000 1,000 1,500 Vehicles maintenance costs - Service Trucks 52-100 Operating Supplies Gas, Oil and Lubricants 5,689 2,500 2,500 2,500 Fuel & lubricant costs 52-700 Operating Supplies Tires 400 400 400 425 Tires Account Classification Total: OE - Operating Expenditures/Expenses 7,562 3,900 3,900 4,425 Activity Total: 539 - Other Physical Environment 7,562 3,900 3,900 4,425 Program Total: 60 - Fleet Maintenance 7,562 3,900 3,900 4,425 Program: 61 - Building Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance 161 300 200 250 Vehicles maintenance costs 52-100 Operating Supplies Gas, Oil and Lubricants 523 700 550 650 Fuel & lubricant costs 52-700 Operating Supplies Tires - 400 400 200 Tires Account Classification Total: OE - Operating Expenditures/Expenses 684 1,400 1,150 1,100 Activity Total: 539 - Other Physical Environment 684 1,400 1,150 1,100 Program Total: 61 - Building 684 1,400 1,150 1,100 Page 136 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Program: 62 - Code Compliance Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance 429 750 450 650 Vehicles maintenance costs 52-100 Operating Supplies Gas, Oil and Lubricants 838 800 850 800 Fuel & lubricant costs 52-700 Operating Supplies Tires - 800 800 800 Tires Account Classification Total: OE - Operating Expenditures/Expenses 1,267 2,350 2,100 2,250 Activity Total: 539 - Other Physical Environment 1,267 2,350 2,100 2,250 Program Total: 62 - Code Compliance 1,267 2,350 2,100 2,250 Program: 63 - Police Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance 40,490 60,000 45,000 50,000 Vehicles maintenance costs 52-100 Operating Supplies Gas, Oil and Lubricants 119,439 125,000 125,000 112,500 Fuel & lubricant costs 52-700 Operating Supplies Tires 11,355 18,000 14,000 17,600 Tires Account Classification Total: OE - Operating Expenditures/Expenses 171,284 203,000 184,000 180,100 Activity Total: 539 - Other Physical Environment 171,284 203,000 184,000 180,100 Program Total: 63 - Police 171,284 203,000 184,000 180,100 Page 137 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Program: 64 - Parks Division Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance 6,055 4,000 5,000 6,000 Vehicles maintenance costs - Summer lawn mowing equipment 52-100 Operating Supplies Gas, Oil and Lubricants 7,952 10,000 10,000 9,000 Fuel & lubricant costs 52-700 Operating Supplies Tires 1,273 800 800 800 Tires Account Classification Total: OE - Operating Expenditures/Expenses 15,280 14,800 15,800 15,800 Activity Total: 539 - Other Physical Environment 15,280 14,800 15,800 15,800 Program Total: 64 - Parks Division 15,280 14,800 15,800 15,800 Program: 65 - Facilities Maintenance/Streets Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance 5,439 9,000 8,500 9,000 Vehicles maintenance costs 52-100 Operating Supplies Gas, Oil and Lubricants 5,957 6,000 5,000 4,500 Fuel & lubricant costs 52-700 Operating Supplies Tires 1,949 2,000 2,000 2,500 Tires Account Classification Total: OE - Operating Expenditures/Expenses 13,345 17,000 15,500 16,000 Activity Total: 539 - Other Physical Environment 13,345 17,000 15,500 16,000 Program Total: 65 - Facilities Maintenance/Streets 13,345 17,000 15,500 16,000 Page 138 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Program: 66 - Public Works Administration Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance 169 1,500 1,000 1,500 Vehicles maintenance costs 52-100 Operating Supplies Gas, Oil and Lubricants 2,648 3,500 2,500 2,500 Fuel & lubricant costs 52-700 Operating Supplies Tires 500 500 500 550 Tires Account Classification Total: OE - Operating Expenditures/Expenses 3,316 5,500 4,000 4,550 Activity Total: 539 - Other Physical Environment 3,316 5,500 4,000 4,550 Program Total: 66 - Public Works Administration 3,316 5,500 4,000 4,550 Program: 67 - Recreation Maintenance Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance 1,498 5,000 4,500 4,500 Vehicles maintenance costs - Reel Master 52-100 Operating Supplies Gas, Oil and Lubricants 3,051 3,000 3,000 3,000 Fuel & lubricant costs 52-700 Operating Supplies Tires 932 500 300 500 Tires Account Classification Total: OE - Operating Expenditures/Expenses 5,481 8,500 7,800 8,000 Activity Total: 539 - Other Physical Environment 5,481 8,500 7,800 8,000 Program Total: 67 - Recreation Maintenance 5,481 8,500 7,800 8,000 Page 139 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Program: 68 - Recreation Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance 2,610 2,200 3,000 3,000 Vehicles maintenance costs 52-100 Operating Supplies Gas, Oil and Lubricants 2,337 2,300 2,300 2,300 Fuel & lubricant costs 52-700 Operating Supplies Tires 924 500 500 500 Tires Account Classification Total: OE - Operating Expenditures/Expenses 5,871 5,000 5,800 5,800 Activity Total: 539 - Other Physical Environment 5,871 5,000 5,800 5,800 Program Total: 68 - Recreation 5,871 5,000 5,800 5,800 Program: 69 - Village Manager Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance 40 300 200 300 Vehicles maintenance costs 52-100 Operating Supplies Gas, Oil and Lubricants 984 1,000 1,000 1,000 Fuel & lubricant costs 52-700 Operating Supplies Tires - 400 400 400 Tires Account Classification Total: OE - Operating Expenditures/Expenses 1,024 1,700 1,600 1,700 Activity Total: 539 - Other Physical Environment 1,024 1,700 1,600 1,700 Program Total: 69 - Village Manager 1,024 1,700 1,600 1,700 Page 140 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Program: 71 - Sanitation Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance 85,838 90,000 90,000 85,000 Vehicles maintenance costs - old vehicles 52-100 Operating Supplies Gas, Oil and Lubricants 104,783 125,000 105,000 115,000 Fuel & lubricant costs 52-700 Operating Supplies Tires 54,418 45,000 45,000 50,000 Tires Account Classification Total: OE - Operating Expenditures/Expenses 245,040 260,000 240,000 250,000 Activity Total: 539 - Other Physical Environment 245,040 260,000 240,000 250,000 Program Total: 71 - Sanitation 245,040 260,000 240,000 250,000 Program: 72 - Stormwater Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance 2,690 2,000 2,000 2,500 Vehicles maintenance costs - pump at Bay 52-100 Operating Supplies Gas, Oil and Lubricants 5,288 5,000 5,500 5,500 Fuel & lubricant costs 52-700 Operating Supplies Tires 2,605 1,000 1,000 1,500 Tires Account Classification Total: OE - Operating Expenditures/Expenses 10,583 8,000 8,500 9,500 Activity Total: 539 - Other Physical Environment 10,583 8,000 8,500 9,500 Program Total: 72 - Stormwater 10,583 8,000 8,500 9,500 Page 141 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Program: 73 - LOGT Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance 14,892 17,000 12,000 15,500 Vehicles maintenance costs 52-100 Operating Supplies Gas, Oil and Lubricants 9,573 8,000 6,500 7,000 Fuel & lubricant costs 52-700 Operating Supplies Tires 6,969 1,000 1,000 2,500 Tires Account Classification Total: OE - Operating Expenditures/Expenses 31,434 26,000 19,500 25,000 Activity Total: 539 - Other Physical Environment 31,434 26,000 19,500 25,000 Program Total: 73 - LOGT 31,434 26,000 19,500 25,000 Program: 74 - Transportation Surtax Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance 7,699 1,500 1,500 2,000 Vehicles maintenance costs 52-100 Operating Supplies Gas, Oil and Lubricants 2,292 5,000 3,500 4,500 Fuel & lubricant costs 52-700 Operating Supplies Tires 2,285 2,000 1,500 2,000 Tires Account Classification Total: OE - Operating Expenditures/Expenses 12,276 8,500 6,500 8,500 Activity Total: 539 - Other Physical Environment 12,276 8,500 6,500 8,500 Program Total: 74 - Transportation Surtax 12,276 8,500 6,500 8,500 Page 142 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Program: 94 - Barry Police Activity: 539 - Other Physical Environment OE - Operating Expenditures/Expenses 46-100 Repair and Maintenance Services Vehicle Maintenance - - 2,000 3,000 Vehicles maintenance costs 52-100 Operating Supplies Gas, Oil and Lubricants - - 1,500 3,500 Fuel & lubricant costs 52-700 Operating Supplies Tires - - 400 400 Tires Account Classification Total: OE - Operating Expenditures/Expenses - - 3,900 6,900 Activity Total: 539 - Other Physical Environment - - 3,900 6,900 Program Total: 94 - Barry Police - - 3,900 6,900 Division Total: 6000 - Fleet Maintenance 1,314,308 1,662,140 1,662,228 1,619,559 Department Total: 39 - Public Works 1,314,308 1,662,140 1,662,228 1,619,559 Fund EXPENSE Total: 550 - Fleet Maintenance 1,314,308 1,662,140 1,662,228 1,619,559 Page 143 MAYOR & COUNCIL ORGANIZATION CHART MAYOR & COUNCIL MAYOR CRYSTAL WAGAR VICE MAYOR ALICE BURCH COUNCILMAN SEAN BRADY COUNCILMAN STEPHEN LOFFREDO COUNCILMAN JONATHAN MELTZ VILLAGE MANAGER THOMAS J. BENTON VILLAGE CLERK YSABELY RODRIGUEZ, CMC VILLAGE ATTORNEY RICHARD SARAFAN, ESQ. Page 144 FY'20 FY'21 Change Personnel Services…………………….150$ 150$ -$ Operating Expenditures/Expenses …..95,047 94,047 (1,000) TOTAL …………………………..95,197$ 94,197$ (1,000)$ Budget Highlights Miami Shores Village is governed by a Council-Manager form of government.Within this framework, the Miami Shores Village Council consists of five Councilmembers who are elected at large, on a nonpartisan basis, and serve as the legislative body of the Miami Shores Village government. The Mayor is the head of Village government for all ceremonial purposes.Village Councilmember 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 the Village Council for a two-year term.Village-wide elections are held the second Tuesday in April in odd-numbered years. Mayor & Council Services, Functions and Activities Under the Village Charter, authority is vested in the Village Council to establish laws and policies through the enactment of ordinances and resolutions to provide community leadership and guide the Village Administration's delivery of services.Additionally, the Village Council appoints the Village Manager, Village Clerk, and Village Attorney. - 20,000 40,000 60,000 80,000 100,000 FY2020 FY2021 Mayor & Council Budgeted Expenditures Personnel Operating Page 145 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 11 - Mayor & Council Division: 0100 - Legislative Program: 00 - None Activity: 511 - Legislative PS - Personnel Services 24-000 Workers' Compensation Workers' Compensation 150 150 150 150 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 150 150 150 150 OE - Operating Expenditures/Expenses 34-250 Other Services Mayor & Council Salaries 10 5 5 5 Mayor & Council receive $1 per year 40-000 Travel and Per Diem Travel - 2,500 5,000 6,000 Costs associated with Council travel to conferences & trainings 40-100 Travel and Per Diem Per Diem Allowance - 500 500 600 Per diem allowance associated with Council attendance at conferences & trainings 41-100 Communications Services Cellular 763 1,500 2,210 2,100 Estimated costs for cellular telephone/tablets 45-000 Insurance ISF: Risk Management 900 900 900 900 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 47-000 Printing and Binding Printing 206 600 1,200 2,200 Stationary, business cards & nameplates for new Council Members Page 146 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 48-000 Promotional Activities Promotional Activities 243 1,300 1,300 1,800 Promotional materials, plaques, flowers & awards for functions & presentations 49-000 Other Current Charges and Obligations Other Current Charges 1,040 3,500 1,000 7,250 Annual Chamber dinner, Pelican Harbor donation, Inauguration reception, & Volunteer Appreciation Celebration 49-140 Other Current Charges and Obligations Council Appropriations 6,000 10,000 5,000 5,000 $1,000/Councilmember expenses (Additional $5,000 Plaza 98 funding was transferred to Recreation Budget) 49-180 Other Current Charges and Obligations Miami-Dade Schools 86,992 67,592 67,592 59,592 Miami-Dade Public Schools- MSES Cambridge Program 51-000 Office Supplies Office Supplies - - 200 200 Office Supplies 52-400 Operating Supplies Uniforms 155 200 500 500 Village logo shirts for Council Members 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 4,778 3,200 3,200 3,400 Annual membership fees to the Florida League of Cities & the Miami-Dade League of Cities 55-000 Training Training and Education 375 2,400 1,000 4,000 Registration fees for conferences & trainings 55-100 Training Organizational Meetings 360 850 500 500 Attendance at the Miami-Dade County League of Cities meetings Page 147 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Account Classification Total: OE - Operating Expenditures/Expenses 101,822 95,047 90,107 94,047 Activity Total: 511 - Legislative 101,972 95,197 90,257 94,197 Program Total: 00 - None 101,972 95,197 90,257 94,197 Division Total: 0100 - Legislative 101,972 95,197 90,257 94,197 Department Total: 11 - Mayor & Council 101,972 95,197 90,257 94,197 Page 148 FY'20 FY'21 Change Operating Expenditures/Expenses …..250,800$ 236,800$ (14,000)$ TOTAL …………………………..250,800$ 236,800$ (14,000)$ The Village Attorney has the primary responsibility to coordinate legal matters of the Village.The Village Attorney provides legal counsel in the 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 Village Attorney Services, Functions and Activities The Village Attorney, appointed by the Village Council, provides legal counsel to the Village Council, the Village Manager,Village departments and various advisory boards. 225,000 230,000 235,000 240,000 245,000 250,000 255,000 FY2020 FY2021 Village Attorney Budgeted Expenditures Operating Page 149 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 14 - Legal Division: 0200 - Legal Program: 00 - None Activity: 514 - Legal Counsel OE - Operating Expenditures/Expenses 31-200 Professional Services Legal General 89,096 60,000 80,000 80,000 Fees anticipated for special legal research, opinions or supplemental representation 31-210 Professional Services Legal Retainer 50,400 50,400 50,400 50,400 Legal retainer for Village Attorney 31-220 Professional Services Legal Labor 54,921 65,000 100,000 65,000 Labor Attorney costs & fees associated with labor issues, including union contract negotiations 31-230 Professional Services Legal Litigation 79,475 60,000 - 30,000 Legal fees anticipated for Village representation brought to the court system 31-240 Professional Services Legal Pension 22,873 15,000 1,000 10,000 Legal fees associated with amending the Village's pension plan ordinances 31-250 Professional Services Legal Other - - 1,000 1,000 Other legal fees not otherwise covered 55-000 Training Training and Education 350 400 400 400 Registration fees for conferences & trainings Account Classification Total: OE - Operating Expenditures/Expenses 297,115 250,800 232,800 236,800 Activity Total: 514 - Legal Counsel 297,115 250,800 232,800 236,800 Program Total: 00 - None 297,115 250,800 232,800 236,800 Division Total: 0200 - Legal 297,115 250,800 232,800 236,800 Department Total: 14 - Legal 297,115 250,800 232,800 236,800 Page 150 VILLAGE MANAGER ORGANIZATION CHART ASSISTANT TO VILLAGE MANAGER/ IT MANAGER FINANCE DIRECTOR VILLAGE MANAGER PUBLIC WORKS DIRECTOR CODE COMPLIANCE DIRECTOR CHIEF OF POLICE PLANNING & ZONING DIRECTOR LIBRARY DIRECTOR RECREATION DIRECTOR BUILDING DIRECTOR COMMUNICATIONS SPECIALIST Page 151 FY'20 FY'21 Change Personnel Services…………………….390,126$ 401,620$ 11,494$ Operating Expenditures/Expenses …..73,844 78,572 4,728 TOTAL …………………………..463,970$ 480,192$ 16,222$ Budget Highlights Village Manager Services, Functions and Activities 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.This department also manages the information technology functions and communications for the Village. - 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 450,000 FY2020 FY2021 Village Manager Budgeted Expenditures Personnel Operating Page 152 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Fund: 001 - General Fund Department: 10 - Village Manager Division: 0300 - Village Manager Program: 00 - None Activity: 512 - Executive PS - Personnel Services 11-000 Executive Salaries Salaries 171,086 176,881 174,840 181,489 Village Manager base salary 11-100 Executive Salaries Executive Benefit 6,500 6,500 6,500 6,500 Executive benefit package 11-200 Executive Salaries Executive Benefits Additional 13,000 13,000 13,000 13,000 ICMA Retirement contribution 12-000 Regular Salaries and Wages Salaries 102,063 145,800 144,678 150,002 (1) Assistant to Village Manager/IT Manager & (1) Communications Specialist 14-000 Overtime Overtime 1,989 1,000 3,000 3,000 Estimated overtime costs 18-100 Compensated Compensatory Leave Longevity 3,000 3,000 3,000 3,000 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 18,847 22,319 26,394 23,156 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 14,368 20,529 20,529 20,529 Estimated annual employee costs for health insurance benefits Expense Budget Worksheet Report Page 153 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-100 Life and Health Insurance Dental 304 444 444 444 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 99 173 153 181 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 514 480 480 319 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 331,769 390,126 393,018 401,620 OE - Operating Expenditures/Expenses 31-000 Professional Services Professional Services 18,603 24,000 24,000 24,000 Funding for Village grant writer 31-260 Professional Services Lobbyist 24,090 24,000 25,250 26,000 Funding for the Village's lobbyist 40-000 Travel and Per Diem Travel 970 500 1,040 1,000 Local & intermediate training & administrative events 41-100 Communications Services Cellular 444 960 185 1,680 Estimated costs for cellular telephone 45-000 Insurance ISF: Risk Management 5,246 4,755 4,755 6,066 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League Page 154 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 46-000 Repair and Maintenance Services ISF: Fleet Maintenance 6,692 9,629 9,629 9,801 Allocated costs for operating the Village's fleet including the costs for automobile liability coverage paid to the Florida League 47-000 Printing and Binding Printing - 150 150 150 Printing of miscellaneous forms & letterhead 48-000 Promotional Activities Promotional Activities 660 - - - Costs for special advertisements, notices & reporting requirements 51-000 Office Supplies Office Supplies - 125 100 125 General office supplies 52-200 Operating Supplies Other Operating Supplies 89 350 350 350 Printer supplies & other operating supply costs 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 2,607 3,300 3,300 3,300 Annual association dues (ICMA, FCCMA, DCCMA, FLGISA & etc.) 55-000 Training Training and Education 668 6,075 750 6,100 Attendance at regional meetings, luncheons & other educational activities Account Classification Total: OE - Operating Expenditures/Expenses 60,069 73,844 69,509 78,572 Activity Total: 512 - Executive 391,838 463,970 462,527 480,192 Program Total: 00 - None 391,838 463,970 462,527 480,192 Division Total: 0300 - Village Manager 391,838 463,970 462,527 480,192 Department Total: 10 - Village Manager 391,838 463,970 462,527 480,192 Page 155 VILLAGE CLERK VILLAGE CLERK ORGANIZATION CHART Page 156 FY'20 FY'21 Change Personnel Services…………………….128,622$ 131,560$ 2,938$ Operating Expenditures/Expenses …..43,512 79,458 35,946 Other Uses……………………………..5,000 - (5,000) TOTAL …………………………..177,134$ 211,018$ 33,884$ Budget Highlights As the Corporate Secretary, the Village Clerk’s Office is the keeper of the official Council minutes, legislation, lobbyist registration, original contracts, keeping meeting schedules, and attendance records for all Village boards and committees. The elections function entails the administration, supervision and certification of Municipal and Police Retirement Pension Board elections, any charter amendment, and referenda.In furtherance of our Records Management Program,this office sets guidelines and standards for all Village Records, incorporates management technologies, and establishes a repository for inactive, archival and vital records. Special projects include collaborative projects, public access as it pertains to our legislative and document management application, our Boards and Committees public meeting process, our enterprise content management process, as well as our reporting process in furtherance of accountability, transparency, and reportability.Direct services include: research in response to public informational requests, notarization, certification, attestation, advertise and post public notices regarding meetings of the Council, advisory boards, elections, etc. The Village Clerk is the appointed Custodian of Public Records for the Village. Village Clerk Services, Functions and Activities - 20,000 40,000 60,000 80,000 100,000 120,000 140,000 FY2020 FY2021 Village Clerk Budgeted Expenditures Personnel Operating Other Uses Page 157 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 12 - Village Clerk Division: 0303 - Village Clerk Program: 00 - None Activity: 512 - Executive PS - Personnel Services 11-000 Executive Salaries Salaries 102,802 106,288 105,062 109,056 Village Clerk base salary 11-100 Executive Salaries Executive Benefit 6,500 6,500 6,500 6,500 Executive benefit package 21-000 Payroll Taxes Employer Fica and Medicare 8,215 8,628 8,534 8,840 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 6,983 6,843 6,843 6,843 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 148 148 148 148 Estimated annual employee costs for dental insurance benefits 23-200 Life and Health Insurance Long-Term Care 48 57 58 69 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 155 158 158 104 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 124,850 128,622 127,303 131,560 Page 158 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report OE - Operating Expenditures/Expenses 31-100 Professional Services Technology - 11,000 10,816 13,000 Granicus Legislative Management 34-000 Other Services Contract Services 9,921 15,101 10,400 15,900 Document scanning, codification & records destruction services 40-000 Travel and Per Diem Travel 738 1,930 2,000 2,180 Travel costs to attend conferences & trainings 40-100 Travel and Per Diem Per Diem Allowance 140 475 475 475 Per diem costs while attending conferences & trainings 41-100 Communications Services Cellular - 100 300 720 Estimated costs for cellular telephone 42-000 Freight and Postage Services Postage 89 150 300 300 Postage charges for general mail services 45-000 Insurance ISF: Risk Management 1,993 1,830 1,830 2,212 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 46-200 Repair and Maintenance Services Repairs and Maintenance - 2,000 1,000 2,500 Council Chambers audiovisual equipment repair Page 159 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 47-000 Printing and Binding Printing 215 300 300 600 Printing of stationary & various forms 48-200 Promotional Activities Legal Advertisements 3,063 6,500 4,000 6,500 Legal advertising & notices 49-200 Other Current Charges and Obligations Elections 48,567 - - 30,000 2021 Village Council Elections 51-000 Office Supplies Office Supplies 556 1,000 700 1,000 General office supplies 52-200 Operating Supplies Other Operating Supplies 100 300 300 1,100 Supplies for department equipment 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 1,720 1,815 1,700 1,960 Annual fees for various organization memberships 55-000 Training Training and Education 488 1,011 1,000 1,011 Registration for conferences & trainings Account Classification Total: OE - Operating Expenditures/Expenses 67,591 43,512 35,121 79,458 Activity Total: 512 - Executive 192,441 172,134 162,424 211,018 Page 160 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Activity: 581 - Inter-Fund Group Transfers Out OTH - Other Uses 91-301 Interfund Transfers Capital Projects 19,000 5,000 5,000 - Transfer to Capital Projects Account Classification Total: OTH - Other Uses 19,000 5,000 5,000 - Activity Total: 581 - Inter-Fund Group Transfers Out 19,000 5,000 5,000 - Program Total: 00 - None 211,441 177,134 167,424 211,018 Division Total: 0303 - Village Clerk 211,441 177,134 167,424 211,018 Department Total: 12 - Village Clerk 211,441 177,134 167,424 211,018 Page 161 FINANCE ORGANIZATION CHART FINANCE DIRECTOR FINANCE CLERK CONTROLLER ACCOUNTANT I Page 162 FY'20 FY'21 Change Personnel Services…………………….456,785$ 366,741$ (90,044)$ Operating Expenditures/Expenses …..104,741 109,774 5,033 TOTAL …………………………..561,526$ 476,515$ (85,011)$ The department manages the Village's risk management function, employee benefit programs,cash management, debt service management, payroll, accounts payable, accounts receivable and other finance-related matters. Budget Highlights Finance 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. The Department is 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 as well as confirming all cash and electronic transactions. The department monitors and coordinates 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 timely deposits of employee and Village contributions to all funds and coordinating the year-end financial data for audit and year-end state reporting requirements. - 100,000 200,000 300,000 400,000 500,000 FY2020 FY2021 Finance Budgeted Expenditures Personnel Operating Page 163 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 13 - Finance Division: 0500 - Finance Program: 00 - None Activity: 513 - Financial and Administrative PS - Personnel Services 11-000 Executive Salaries Salaries 127,108 131,419 129,903 134,843 Finance Director base salary 11-100 Executive Salaries Executive Benefit 6,500 6,500 6,500 6,500 Executive benefit package 12-000 Regular Salaries and Wages Salaries 181,163 248,881 165,895 171,750 (1) Accountant I, (1) Controller, (1) Courier (allocated) & (1) Finance Clerk 14-000 Overtime Overtime - 2,000 500 2,000 Estimated overtime costs 18-100 Compensated Compensatory Leave Longevity 1,000 1,000 1,000 1,000 Benefit paid to tenured employees per policy 21-000 Payroll Taxes Employer Fica and Medicare 24,414 29,373 23,172 24,204 Social Security & Medicare taxes 23-000 Life and Health Insurance Health Insurance 20,320 35,453 19,834 24,655 Estimated annual employee costs for health insurance benefits 23-100 Life and Health Insurance Dental 623 767 544 622 Estimated annual employee costs for dental insurance benefits Page 164 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 23-200 Life and Health Insurance Long-Term Care 508 658 575 727 Estimated annual employee costs for long-term care insurance benefits 24-000 Workers' Compensation Workers' Compensation 735 734 734 440 Allocated costs of workers' compensation premiums paid to the Florida League Account Classification Total: PS - Personnel Services 362,370 456,785 348,657 366,741 OE - Operating Expenditures/Expenses 31-000 Professional Services Professional Services 8,900 9,500 9,000 9,500 Actuary & consulting fees 31-100 Professional Services Technology 9,351 7,100 4,000 7,100 Technical support for financial system 31-270 Professional Services Pre-employment Screening - 135 - 135 Pre-employment testing associated with Village Hall departmental staffing 32-000 Accounting and Auditing Accounting and Auditing 34,485 30,000 30,000 31,000 Funding for annual external audit to comply with Local, State & Federal statutory provisions 34-000 Other Services Contract Services 25,046 27,000 26,000 27,000 Departmental & centralized service contracts 40-000 Travel and Per Diem Travel 1,627 2,600 1,100 3,600 Local & intermediate training & conference attendance Page 165 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 40-100 Travel and Per Diem Per Diem Allowance 305 725 175 675 Per diem allowance while attending conferences & trainings 41-100 Communications Services Cellular - 60 60 60 Estimated costs for cellular telephone 42-000 Freight and Postage Services Postage 1,822 2,400 2,275 3,000 Mailing of A/P checks, correspondence & certified mail 45-000 Insurance ISF: Risk Management 8,825 7,971 7,971 8,379 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League 47-000 Printing and Binding Printing 861 1,750 500 500 Printing CAFR, Budget, Pension reports & other State mandated documents 48-000 Promotional Activities Promotional Activities 7,160 4,000 7,750 8,200 Annual budget notices & other finance related notices 49-600 Other Current Charges and Obligations Court Filing Fees 949 850 425 625 Lien filing & release fees 51-000 Office Supplies Office Supplies 198 500 350 500 General office supplies 52-200 Operating Supplies Other Operating Supplies 3,246 4,000 3,500 4,000 Operating supplies required for Finance related equipment, not already funded in the Village- wide supply account Page 166 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 3,376 2,970 3,420 2,500 Subscriptions to various journals & memberships to various organizations including: GFOA for the Village, the CAFR, Budget Award & PAFR for the Village, the FICPA, AICPA, FGFOA & SFGFOA for the Finance Director & Controller 55-000 Training Training and Education 2,524 3,180 1,200 3,000 Conference registration fees, charges to attend local training sessions & other educational activities Account Classification Total: OE - Operating Expenditures/Expenses 108,675 104,741 97,726 109,774 Activity Total: 513 - Financial and Administrative 471,045 561,526 446,383 476,515 Program Total: 00 - None 471,045 561,526 446,383 476,515 Division Total: 0500 - Finance 471,045 561,526 446,383 476,515 Department Total: 13 - Finance 471,045 561,526 446,383 476,515 Page 167 FY'20 FY'21 Change Personnel Services…………………….413,358$ 428,196$ 14,838$ Operating Expenditures/Expenses …..535,063 489,408 (45,655) Grants and Aids………………………..5,000 5,000 - Other Uses……………………………..349,638 375,973 26,335 TOTAL …………………………..1,303,059$ 1,298,577$ (4,482)$ FinanceNon-Departmental Services, Functions and Activities The Non-Departmental group of accounts represents administrative costs or services of the General Fund that do not necessarily affect a single department or, to the contrary, affect 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 Village's information technology management. The Non-Departmental department also includes the General Fund Contingency account.This account is for emergencies or Council-determined transfers. These funds can only be used with Council approval. Budget Highlights - 100,000 200,000 300,000 400,000 500,000 600,000 FY2020 FY2021 Non-Departmental Budgeted Expenditures Personnel Operating Grants and Aids Other Uses Page 168 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 001 - General Fund Department: 19 - Non-Departmental Division: 0800 - Non-Departmental Program: 00 - None Activity: 519 - Other General Government Service PS - Personnel Services 18-200 Compensated Compensatory Leave Accumulated Leave Settlement 72,728 50,000 15,000 15,000 Payout of accumulated leave for employees expected to retire or separate employment 21-000 Payroll Taxes Employer Fica and Medicare 5,564 3,825 1,148 1,148 Social Security & Medicare taxes 22-000 Retirement Contributions Pension Contribution 306,430 306,430 306,430 360,705 Actuarially calculated required employer contribution for the General Employee Pension Plan 23-600 Life and Health Insurance Life Insurance 42,749 48,103 45,000 46,343 Life & long-term disability insurance for general employees 25-000 Unemployment Compensation Re-Employment Tax - 5,000 5,000 5,000 Contribution mandated by the State for employees filling for unemployment Account Classification Total: PS - Personnel Services 427,470 413,358 372,578 428,196 OE - Operating Expenditures/Expenses 31-100 Professional Services Technology 176,270 211,356 211,356 195,500 Contractual services for IT & web consulting 34-000 Other Services Contract Services 5,439 6,820 6,820 6,820 Contractual services for shredding & copy machine maintenance Page 169 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 41-000 Communications Services Telephone 2,359 7,100 7,100 7,100 Village Hall telephone service 41-100 Communications Services Cellular 1,004 1,000 1,020 1,080 Estimated costs for cellular telephone 41-200 Communications Services Internet 17,967 14,900 14,900 14,900 Estimated costs for Internet connections for Village Hall 41-300 Communications Services Long Distance 2,039 4,200 4,200 4,200 Estimated costs for long distance calls 41-400 Communications Services Maintenance - - 6,310 6,500 Estimated costs for telephone maintenance 42-000 Freight and Postage Services Postage 10,512 11,572 11,572 11,575 Costs associated with mailing the monthly newsletter 42-100 Freight and Postage Services Courier and Delivery - - 25 - 44-000 Rentals and Leases Equipment Rental 17,777 17,253 17,253 17,300 Rental agreement for postage machine & Village Hall copy machine 45-000 Insurance ISF: Risk Management 8,837 9,728 9,728 10,593 Allocated costs for property, casualty & general liability insurance premiums paid to the Florida League (9900 Building) Page 170 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 46-200 Repair and Maintenance Services Repairs and Maintenance 3,415 3,500 3,500 3,500 Maintenance agreement for Village-wide phone system, copy machine, recording equipment & website. 47-000 Printing and Binding Printing 19,708 38,665 18,000 28,045 Costs associated with printing the Village newsletter, notices, special mailings & forms not specifically associated with a single department or division 48-000 Promotional Activities Promotional Activities 357 375 375 375 Costs associated with Green Day 48-200 Promotional Activities Legal Advertisements 156 1,000 1,000 1,000 Costs associated with legal advertisements 49-110 Other Current Charges and Obligations Special Projects - Manager 6,160 15,000 15,000 15,000 Projects identified by the Village Manager on an as needed basis which are not normally budgeted or presented to staff by Council 49-120 Other Current Charges and Obligations Special Projects - Village Hall 115 500 500 500 Funding for employee morale & appreciation programs in Village Hall 49-300 Other Current Charges and Obligations Software Licensing 59,188 63,844 80,000 34,305 Software license fees for computer programs 49-400 Other Current Charges and Obligations Bank Charges 43,940 40,100 35,000 40,100 Bank & credit card fees 49-500 Other Current Charges and Obligations Ad Valorem Tax Reimbursement 67,452 68,000 69,983 70,000 Reimbursement to Country Club for MSV component of annual tax bill Page 171 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 51-000 Office Supplies Office Supplies 5 250 100 250 Village-wide supply for general office supplies 52-200 Operating Supplies Other Operating Supplies 2,840 8,000 8,000 8,000 Paper, Toner, drums & 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 52-225 Operating Supplies Computer 4,527 5,600 8,000 7,000 Supplies necessary to operate technology 52-300 Operating Supplies Kitchen 3,587 2,800 2,800 2,800 Supplies necessary to operate Village Hall kitchen facilities 52-315 Operating Supplies Preparedness Supplies - - 125,000 - Supplies purchased to prepare for and/or in unforeseen events & circumstances (i.e. Coronavirus) 54-000 Books, Publications, Subscriptions, and Memberships Dues, Memberships and Subs 5,164 3,500 3,500 2,965 Village memberships Account Classification Total: OE - Operating Expenditures/Expenses 458,816 535,063 661,042 489,408 Page 172 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report GRANTS - Grants and Aids 82-000 Aids to Private Organizations North Miami Foundation 5,000 5,000 5,000 5,000 Annual appropriation for service organization Account Classification Total: GRANTS - Grants and Aids 5,000 5,000 5,000 5,000 OTH - Other Uses 99-000 Other Uses Contingency - 62,281 - 200,692 Reserve for unanticipated expenses Account Classification Total: OTH - Other Uses - 62,281 - 200,692 Activity Total: 519 - Other General Government Service 891,286 1,015,702 1,038,620 1,123,296 Activity: 581 - Inter-Fund Group Transfers Out OTH - Other Uses 91-201 Interfund Transfers Debt Service - 115,000 - - Transfer to Debt Service 91-301 Interfund Transfers Capital Projects 37,500 75,000 75,000 60,000 Transfer to Capital Projects 91-410 Interfund Transfers Water & Sewer 92,920 49,925 49,925 63,575 Transfer to Water & Sewer 91-501 Interfund Transfers Risk Management 44,244 47,432 47,432 51,706 Transfer to Risk Management Account Classification Total: OTH - Other Uses 174,664 287,357 172,357 175,281 Activity Total: 581 - Inter-Fund Group Transfers Out 174,664 287,357 172,357 175,281 Program Total: 00 - None 1,065,950 1,303,059 1,210,977 1,298,577 Division Total: 0800 - Non-Departmental 1,065,950 1,303,059 1,210,977 1,298,577 Department Total: 19 - Non-Departmental 1,065,950 1,303,059 1,210,977 1,298,577 Page 173 FY'20 FY'21 Change Operating Expenditures/Expenses …..17,000$ 8,000$ (9,000)$ Debt Service……………………………566,181 446,180 (120,001) TOTAL …………………………..583,181$ 454,180$ (129,001)$ Budget Highlights Services, Functions and Activities Finance Debt Service 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 Bonds,Series 2013 which replaced Series 1999 sold to design, develop and construct the Miami Shores Aquatic Facility,as well as, the Series 2015 which replaced the Series 2004 bond sold to build the Doctors Charter School Facility. Additionally, the payments toward clearing other outstanding debt are 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 comprehensive annual financial report. - 100,000 200,000 300,000 400,000 500,000 600,000 FY2020 FY2021 Debt Service Fund Budgeted Expenditures Operating Debt Service Page 174 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 201 - Debt Service Department: 19 - Non-Departmental Division: 0000 - None Program: 00 - None Activity: 519 - Other General Government Service OE - Operating Expenditures/Expenses 31-000 Professional Services Professional Services - 12,000 - 3,000 Annual disclosure reports 32-000 Accounting and Auditing Accounting and Auditing 5,000 5,000 5,000 5,000 Pro-rated portion of the financial audit Account Classification Total: OE - Operating Expenditures/Expenses 5,000 17,000 5,000 8,000 Activity Total: 519 - Other General Government Service 5,000 17,000 5,000 8,000 Program Total: 00 - None 5,000 17,000 5,000 8,000 Program: 02 - Aquatics Center Upgrade Activity: 517 - Debt Service Payments DS - Debt Service 71-100 Principal Principal Payments - 90,000 - - Principal payments 72-100 Interest Interest Payments - 25,000 - - Interest payments Account Classification Total: DS - Debt Service - 115,000 - - Activity Total: 517 - Debt Service Payments - 115,000 - - Program Total: 02 - Aquatics Center Upgrade - 115,000 - - Program: 03 - Aquatics Center Activity: 517 - Debt Service Payments DS - Debt Service 71-100 Principal Principal Payments 133,000 136,000 136,000 138,000 Principal payments Page 175 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 72-100 Interest Interest Payments 48,766 44,033 44,033 39,890 Interest payments Account Classification Total: DS - Debt Service 181,766 180,033 180,033 177,890 Activity Total: 517 - Debt Service Payments 181,766 180,033 180,033 177,890 Program Total: 03 - Aquatics Center 181,766 180,033 180,033 177,890 Program: 06 - Charter School Activity: 517 - Debt Service Payments DS - Debt Service 71-100 Principal Principal Payments 184,100 191,400 191,400 193,400 Principal payments 72-100 Interest Interest Payments 84,425 79,748 79,750 74,890 Interest payments Account Classification Total: DS - Debt Service 268,525 271,148 271,150 268,290 Activity Total: 517 - Debt Service Payments 268,525 271,148 271,150 268,290 Program Total: 06 - Charter School 268,525 271,148 271,150 268,290 Division Total: 0000 - None 455,290 583,181 456,183 454,180 Department Total: 19 - Non-Departmental 455,290 583,181 456,183 454,180 Fund EXPENSE Total: 201 - Debt Service 455,290 583,181 456,183 454,180 Page 176 FY'20 FY'21 Change Personnel Services…………………….303,968$ 222,167$ (81,801)$ Operating Expenditures/Expenses …..663,190 699,651 36,461 TOTAL …………………………..967,158$ 921,818$ (45,340)$ The Village's Risk Management Internal Service Fund is a self balancing group of accounts designed to accumulate the necessary financial resources to pay for the Village's insurance premiums,costs,deductibles and administrative services insured by the Florida League of Cities.The fund reports all costs associated with workers' compensation, general liability,property, casualty and auto liability 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 administrator fees and state licensing fees. Budget Highlights Finance Risk Management Services, Functions and Activities - 100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000 FY2020 FY2021 Risk Management Fund Budgeted Expenses Personnel Operating Page 177 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 501 - Risk Management Department: 19 - Non-Departmental Division: 6500 - Risk Management Program: 00 - None Activity: 519 - Other General Government Service PS - Personnel Services 24-100 Workers' Compensation Premium: Workers' Compensation 244,370 266,468 199,464 202,167 Annual component of premiums paid to the Florida League for primary workers' compensation coverage 24-110 Workers' Compensation Workers' Comp-Audit Premium 12,543 12,500 1,367 5,000 End of year audit adjustment based on payroll 24-120 Workers' Compensation Workers' Comp-Deductibles Paid 12,640 25,000 12,000 15,000 Deductible for claims Account Classification Total: PS - Personnel Services 269,553 303,968 212,831 222,167 OE - Operating Expenditures/Expenses 31-000 Professional Services Professional Services 6,750 5,000 - - Estimated fees for actuarial costs & studies for outstanding workers' compensation & liability claims pending from the self-insurance fund 31-230 Professional Services Legal Litigation 1,260 1,000 1,000 1,000 Other legal fees related to Risk 31-250 Professional Services Legal Other - - 2,200 2,000 31-400 Professional Services TPA Charges 1,212 1,500 1,212 1,500 Estimated cost to manage outstanding self- insurance claims pending Page 178 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 34-000 Other Services Contract Services 1,100 - - - 45-100 Insurance ISF: Auto Insurance 69,859 83,753 83,753 80,000 Annual premium paid to the Florida League for automobile liability coverage 45-200 Insurance Premium: Liability 159,391 157,861 187,440 185,829 Annual premium paid to the Florida League for general liability coverage 45-210 Insurance Premium: Storage Tank 1,820 1,820 1,870 2,000 Annual premium for 5 storage tanks 45-220 Insurance Premium: Deductibles Paid 8,500 10,000 10,000 10,000 Estimated cost for loss deductibles for all claims for the fiscal year paid to the Florida League 45-300 Insurance Premium: Property 298,829 350,256 315,978 365,822 Annual premium paid to the Florida League for property value coverage 45-310 Insurance Premium Adjustments - 1,000 41 1,500 Additional items insured during the year 45-320 Insurance Direct Payments - 1,000 - - Estimated cost of direct claims not processed through carrier or insurances 46-200 Repair and Maintenance Services Repairs and Maintenance 44,688 50,000 50,000 50,000 Repairs & maintenance for damages not covered by insurance & claims paid pending subrogation Page 179 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 49-000 Other Current Charges and Obligations Other Current Charges 6,285 - - - Account Classification Total: OE - Operating Expenditures/Expenses 599,694 663,190 653,494 699,651 Activity Total: 519 - Other General Government Service 869,247 967,158 866,325 921,818 Activity: 581 - Inter-Fund Group Transfers Out OTH - Other Uses 91-550 Interfund Transfers Fleet Maintenance 29,933 - - - Account Classification Total: OTH - Other Uses 29,933 - - - Activity Total: 581 - Inter-Fund Group Transfers Out 29,933 - - - Program Total: 00 - None 899,179 967,158 866,325 921,818 Division Total: 6500 - Risk Management 899,179 967,158 866,325 921,818 Department Total: 19 - Non-Departmental 899,179 967,158 866,325 921,818 Fund EXPENSE Total: 501 - Risk Management 899,179 967,158 866,325 921,818 Page 180 FY'20 FY'21 Change Capital Outlay ….…………………5,732,269$ 161,975$ (5,570,294)$ TOTAL …………………………..5,732,269$ 161,975$ (5,570,294)$ Many of the capital projects are multi-year projects and may not actually begin in FY 2021. 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 Capital Projects 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. Assets of $5,000 or more are depreciated using the straight line method based on the estimated useful life of the asset depending upon the asset classification. - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 FY2020 FY2021 Capital Projects Fund Budgeted Expenditures Capital Outlay Page 181 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 301 - Capital Projects Department: 12 - Village Clerk Division: 0303 - Village Clerk Program: 00 - None Activity: 512 - Executive CAP - Capital Outlay 64-000 Machinery and Equipment Machinery and Equipment 3,291 5,000 5,000 - 68-000 Intangible Assets Intangible Assets 11,858 6,501 6,501 - Account Classification Total: CAP - Capital Outlay 15,149 11,501 11,501 - Activity Total: 512 - Executive 15,149 11,501 11,501 - Program Total: 00 - None 15,149 11,501 11,501 - Division Total: 0303 - Village Clerk 15,149 11,501 11,501 - Department Total: 12 - Village Clerk 15,149 11,501 11,501 - Fund: 301 - Capital Projects Department: 13 - Finance Division: 0500 - Finance Program: 00 - None Activity: 513 - Financial and Administrative CAP - Capital Outlay 64-000 Machinery and Equipment Machinery and Equipment - - 10,000 - Timeclock hardware 68-000 Intangible Assets Intangible Assets - - 2,000 - Timeclock software updates Account Classification Total: CAP - Capital Outlay - - 12,000 - Activity Total: 513 - Financial and Administrative - - 12,000 - Program Total: 00 - None - - 12,000 - Division Total: 0500 - Finance - - 12,000 - Department Total: 13 - Finance - - 12,000 - Page 182 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 301 - Capital Projects Department: 19 - Non-Departmental Division: 0800 - Non-Departmental Program: 00 - None Activity: 519 - Other General Government Service CAP - Capital Outlay 64-000 Machinery and Equipment Machinery and Equipment 82,167 50,000 75,000 - 68-000 Intangible Assets Intangible Assets 11,451 25,000 25,000 60,000 Domain Upgrade Account Classification Total: CAP - Capital Outlay 93,619 75,000 100,000 60,000 Activity Total: 519 - Other General Government Service 93,619 75,000 100,000 60,000 Program Total: 00 - None 93,619 75,000 100,000 60,000 Division Total: 0800 - Non-Departmental 93,619 75,000 100,000 60,000 Department Total: 19 - Non-Departmental 93,619 75,000 100,000 60,000 Fund: 301 - Capital Projects Department: 21 - Police Division: 0900 - Police Program: 00 - None Activity: 521 - Law Enforcement CAP - Capital Outlay 62-000 Buildings Buildings - 130,915 130,915 - 64-000 Machinery and Equipment Machinery and Equipment 140,610 230,080 230,080 70,000 Computer Server Replacement (3 of 3) & Portable Police Radios (1 of 3) 68-000 Intangible Assets Intangible Assets 30,648 - - - Account Classification Total: CAP - Capital Outlay 171,258 360,995 360,995 70,000 Activity Total: 521 - Law Enforcement 171,258 360,995 360,995 70,000 Program Total: 00 - None 171,258 360,995 360,995 70,000 Division Total: 0900 - Police 171,258 360,995 360,995 70,000 Department Total: 21 - Police 171,258 360,995 360,995 70,000 Page 183 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 301 - Capital Projects Department: 39 - Public Works Division: 1201 - Parks Program: 00 - None Activity: 539 - Other Physical Environment CAP - Capital Outlay 63-400 Infrastructure Land Improvements 6,433 8,000 8,000 - 64-000 Machinery and Equipment Machinery and Equipment - 7,500 7,500 - Account Classification Total: CAP - Capital Outlay 6,433 15,500 15,500 - Activity Total: 539 - Other Physical Environment 6,433 15,500 15,500 - Program Total: 00 - None 6,433 15,500 15,500 - Division Total: 1201 - Parks 6,433 15,500 15,500 - Fund: 301 - Capital Projects Department: 39 - Public Works Division: 1202 - Facilities Maintenance/Streets Program: 00 - None Activity: 539 - Other Physical Environment CAP - Capital Outlay 62-000 Buildings Buildings - 249,477 249,477 - 63-100 Infrastructure Transportation Improvements 9,500 80,500 80,500 25,000 Street Name Signs 63-400 Infrastructure Land Improvements 19,375 57,828 57,828 - Page 184 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report 64-000 Machinery and Equipment Machinery and Equipment - 80,000 80,000 - Account Classification Total: CAP - Capital Outlay 28,875 467,805 467,805 25,000 Activity Total: 539 - Other Physical Environment 28,875 467,805 467,805 25,000 Program Total: 00 - None 28,875 467,805 467,805 25,000 Division Total: 1202 - Facilities Maintenance/Streets 28,875 467,805 467,805 25,000 Fund: 301 - Capital Projects Department: 39 - Public Works Division: 1203 - Public Works Administration Program: 00 - None Activity: 539 - Other Physical Environment CAP - Capital Outlay 64-000 Machinery and Equipment Machinery and Equipment 57,902 - 12,075 - Account Classification Total: CAP - Capital Outlay 57,902 - 12,075 - Activity Total: 539 - Other Physical Environment 57,902 - 12,075 - Program Total: 00 - None 57,902 - 12,075 - Division Total: 1203 - Public Works Administration 57,902 - 12,075 - Department Total: 39 - Public Works 93,209 483,305 495,380 25,000 Fund: 301 - Capital Projects Department: 71 - Brockway Memorial Library Division: 1500 - Library Program: 00 - None Activity: 571 - Libraries CAP - Capital Outlay 62-000 Buildings Buildings - 12,750 12,750 - 64-000 Machinery and Equipment Machinery and Equipment - 9,575 9,575 - Account Classification Total: CAP - Capital Outlay - 22,325 22,325 - Activity Total: 571 - Libraries - 22,325 22,325 - Program Total: 00 - None - 22,325 22,325 - Division Total: 1500 - Library - 22,325 22,325 - Department Total: 71 - Brockway Memorial Library - 22,325 22,325 - Page 185 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 301 - Capital Projects Department: 72 - Recreation Division: 1401 - Recreation Administration Program: 00 - None Activity: 572 - Parks and Recreation CAP - Capital Outlay 64-000 Machinery and Equipment Machinery and Equipment 6,608 - - - 68-000 Intangible Assets Intangible Assets 19,418 19,418 19,418 - Account Classification Total: CAP - Capital Outlay 26,026 19,418 19,418 - Activity Total: 572 - Parks and Recreation 26,026 19,418 19,418 - Program Total: 00 - None 26,026 19,418 19,418 - Division Total: 1401 - Recreation Administration 26,026 19,418 19,418 - Fund: 301 - Capital Projects Department: 72 - Recreation Division: 1402 - Athletics Program: 00 - None Activity: 572 - Parks and Recreation CAP - Capital Outlay 62-000 Buildings Buildings - 27,850 27,850 - 63-400 Infrastructure Land Improvements - 32,605 32,605 - 64-000 Machinery and Equipment Machinery and Equipment 4,435 23,500 23,500 - Account Classification Total: CAP - Capital Outlay 4,435 83,955 83,955 - Activity Total: 572 - Parks and Recreation 4,435 83,955 83,955 - Program Total: 00 - None 4,435 83,955 83,955 - Division Total: 1402 - Athletics 4,435 83,955 83,955 - Page 186 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Fund: 301 - Capital Projects Department: 72 - Recreation Division: 1403 - Community Center Program: 00 - None Activity: 572 - Parks and Recreation CAP - Capital Outlay 62-000 Buildings Buildings - 95,390 95,390 6,975 Community Center Carpet Replacement 64-000 Machinery and Equipment Machinery and Equipment 12,416 49,118 49,118 - Account Classification Total: CAP - Capital Outlay 12,416 144,508 144,508 6,975 Activity Total: 572 - Parks and Recreation 12,416 144,508 144,508 6,975 Program Total: 00 - None 12,416 144,508 144,508 6,975 Division Total: 1403 - Community Center 12,416 144,508 144,508 6,975 Fund: 301 - Capital Projects Department: 72 - Recreation Division: 1405 - Aquatics Program: 00 - None Activity: 572 - Parks and Recreation CAP - Capital Outlay 62-000 Buildings Buildings 20,500 9,500 9,500 - 63-400 Infrastructure Land Improvements 1,766,815 4,505,262 1,600,000 - 64-000 Machinery and Equipment Machinery and Equipment 20,090 16,500 16,500 - Account Classification Total: CAP - Capital Outlay 1,807,405 4,531,262 1,626,000 - Activity Total: 572 - Parks and Recreation 1,807,405 4,531,262 1,626,000 - Program Total: 00 - None 1,807,405 4,531,262 1,626,000 - Division Total: 1405 - Aquatics 1,807,405 4,531,262 1,626,000 - Fund: 301 - Capital Projects Page 187 Account Number Account Description 2019 Actual Amount 2020 Amended Budget 2020 Estimated Amount 2021 Budget Comments Expense Budget Worksheet Report Department: 72 - Recreation Division: 1406 - Tennis Program: 00 - None Activity: 572 - Parks and Recreation CAP - Capital Outlay 63-400 Infrastructure Land Improvements 22,755 - - - Account Classification Total: CAP - Capital Outlay 22,755 - - - Activity Total: 572 - Parks and Recreation 22,755 - - - Program Total: 00 - None 22,755 - - - Division Total: 1406 - Tennis 22,755 - - - Department Total: 72 - Recreation 1,873,037 4,779,143 1,873,881 6,975 Fund EXPENSE Total: 301 - Capital Projects 2,246,271 5,732,269 2,876,082 161,975 Page 188 Project Description Dept FY 2021 Fund Source Domain Upgrade NON 60,000 Gen 60,000$ Computer Server Replacement (3 of 3)POL 20,000 Gen Portable Police Radios (1 of 3)POL 50,000 Gen 70,000$ Street Name Signs PW-1202 25,000 Gen 25,000$ Community Center Carpet Replacement REC-1403 6,975 Gen 6,975$ 96th Street JPA Matching Funds PW-LOGT 160,000 LOGT - FB 160,000$ TAP Grant Match PW-CITT 204,512 CITT 204,512$ Bayshore Pump Station Generator PW-STM 75,000 STM Draingage System Installation PW-STM 300,000 STM - FB 375,000$ Purchase New Trash Truck (to replace V-3148 (2003))PW-SAN 250,000 SAN - FB 250,000$ Public Works Underground Fuel Tank Replacement (2 of 3)PW-FF 85,000 FF - FB Purchase 3 Police Vehicles PW-FF 100,000 FF - FB Purchase New Service Truck (to replace V-9664)PW-FF 45,000 FF -FB 230,000$ 1,381,487$ TOTAL: ALL DEPARTMENTS RECREATION CITT FUND (F. 135) LOGT FUND (F. 130) STORMWATER FUND (F. 402) SANITATION FUND (F. 405) FINANCE FLEET MAINTENANCE FUND (F. 550) POLICE PUBLIC WORKS Page 189 Fund: Department/Division: Project Start Date: Cost Estimate: TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 60,000 60,000 - - - - - - - - - - Half Cent Transporation Fund - - - - - - LOGT Fund - - - - - - - - - - - - - - - - - - - - - - - - 60,000$ 60,000$ -$ -$ -$ -$ TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - 60,000 60,000 - - - - - - - - - - - - - - - - 60,000$ 60,000$ -$ -$ -$ -$ Grant Fund Project Name:Domain Upgrade Capital Projects Non-Departmental Oct-20 $60,000 Description of Item(s) or Project:Upgrade of the current domain infrastructure. Funding Sources & Schedule: Do not use if less than $5,000 General Fund TOTAL Stormwater Fund Sanitation Fund Fleet Maintenance Fund TOTAL Expenditure Schedule: Do not use if less than $5,000 Building Improvements Infrastructure Improvements Machinery & Equipment Software Vehicles Page 190 Fund: Department/Division: Project Start Date: Cost Estimate: TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 120,000 20,000 - - - - - - - - - - Half Cent Transporation Fund - - - - - - LOGT Fund - - - - - - - - - - - - - - - - - - - - - - - - 120,000$ 20,000$ -$ -$ -$ -$ TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - 120,000 20,000 - - - - - - - - - - - - - - - - 120,000$ 20,000$ -$ -$ -$ -$ Grant Fund Project Name:Computer Server Replacement Capital Projects Police Oct-20 $120,000 Description of Item(s) or Project:Computer Server Replacement 3 of 3 for FY2021. Funding Sources & Schedule: Do not use if less than $5,000 General Fund TOTAL Stormwater Fund Sanitation Fund Fleet Maintenance Fund TOTAL Expenditure Schedule: Do not use if less than $5,000 Building Improvements Infrastructure Improvements Machinery & Equipment Software Vehicles Page 191 Fund: Department/Division: Project Start Date: Cost Estimate: TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 211,500 50,000 70,500 70,500 - - - - - - - - Half Cent Transporation Fund - - - - - - LOGT Fund - - - - - - - - - - - - - - - - - - - - - - - - 211,500$ 50,000$ 70,500$ 70,500$ -$ -$ TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - 211,500 50,000 70,500 70,500 - - - - - - - - - - - - - - 211,500$ 50,000$ 70,500$ 70,500$ -$ -$ $211,500 Project Name:Portable Police Radios Capital Projects Police Oct-20 Description of Item(s) or Project: Funding Sources & Schedule: Do not use if less than $5,000 General Fund Grant Fund Current portable radios are over 10 years old and the model is being phased out. The radios are showing their age and the repair rate is increasing. Funding is for replacement portable radios with new technology and greater reliability. TOTAL Stormwater Fund Sanitation Fund Fleet Maintenance Fund TOTAL Expenditure Schedule: Do not use if less than $5,000 Building Improvements Infrastructure Improvements Machinery & Equipment Software Vehicles Page 192 Fund: Department/Division: Project Start Date: Cost Estimate: TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 25,000 25,000 - - - - - - - - - - Half Cent Transporation Fund - - - - - - LOGT Fund - - - - - - - - - - - - - - - - - - - - - - - - 25,000$ 25,000$ -$ -$ -$ -$ TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - 25,000 25,000 - - - - - - - - - - - - - - - - - - - - - - 25,000$ 25,000$ -$ -$ -$ -$ Grant Fund Project Name:Street Name Signs Capital Projects Public Works/Streets Oct-20 $25,000 Description of Item(s) or Project: Funding Sources & Schedule: Do not use if less than $5,000 General Fund TOTAL Stormwater Fund Sanitation Fund Fleet Maintenance Fund TOTAL Expenditure Schedule: Do not use if less than $5,000 Building Improvements Infrastructure Improvements Machinery & Equipment Software Vehicles Page 193 Fund: Department/Division: Project Start Date: Cost Estimate: TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 6,975 6,975 - - - - - - - - - - Half Cent Transporation Fund - - - - - - LOGT Fund - - - - - - - - - - - - - - - - - - - - - - - - 6,975$ 6,975$ -$ -$ -$ -$ TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 6,975 6,975 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6,975$ 6,975$ -$ -$ -$ -$ Grant Fund Project Name:Community Center Carpet Replacement Capital Projects Recreation/Community Center FY2021 $6,975 Description of Item(s) or Project:Measured area - Royal Palm/Sable palm/Hallways Carpet/Adhesive - Removal and Disposal of existing carpet Installation Funding Sources & Schedule: Do not use if less than $5,000 General Fund TOTAL Stormwater Fund Sanitation Fund Fleet Maintenance Fund TOTAL Expenditure Schedule: Do not use if less than $5,000 Building Improvements Infrastructure Improvements Machinery & Equipment Software Vehicles Page 194 Fund: Department/Division: Project Start Date: Cost Estimate: TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - Half Cent Transporation Fund - - - - - - LOGT Fund 160,000 160,000 - - - - - - - - - - - - - - - - - - - - - - 160,000$ 160,000$ -$ -$ -$ -$ TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - 160,000 160,000 - - - - - - - - - - - - - - - - - - - - - - 160,000$ 160,000$ -$ -$ -$ -$ TOTAL Stormwater Fund Sanitation Fund Fleet Maintenance Fund TOTAL Expenditure Schedule: Do not use if less than $5,000 Building Improvements Infrastructure Improvements Machinery & Equipment Software Vehicles Grant Fund Project Name:96th Street JPA Matching Funds LOGT Public Works/LOGT Oct-20 $160,000 Description of Item(s) or Project:96th Street reconsturction - JPA matching funds (for the design & CEI of the project). Funding Sources & Schedule: Do not use if less than $5,000 General Fund Page 195 Fund: Department/Division: Project Start Date: Cost Estimate: TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - Half Cent Transporation Fund 204,512 204,512 - - - - LOGT Fund - - - - - - - - - - - - - - - - - - - - - - - - 204,512$ 204,512$ -$ -$ -$ -$ TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - 204,512 204,512 - - - - - - - - - - - - - - - - - - - - - - 204,512$ 204,512$ -$ -$ -$ -$ Grant Fund Project Name:TAP Grant Match CITT Public Works/CITT Oct-20 $204,512 Description of Item(s) or Project:Matching Funds for Approved FDOT LAP Tap Grant. Funding Sources & Schedule: Do not use if less than $5,000 General Fund TOTAL Stormwater Fund Sanitation Fund Fleet Maintenance Fund TOTAL Expenditure Schedule: Do not use if less than $5,000 Building Improvements Infrastructure Improvements Machinery & Equipment Software Vehicles Page 196 Fund: Department/Division: Project Start Date: Cost Estimate: TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - Half Cent Transporation Fund - - - - - - LOGT Fund - - - - - - 75,000 75,000 - - - - - - - - - - - - - - - - 75,000$ 75,000$ -$ -$ -$ -$ TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - 75,000 75,000 - - - - - - - - - - - - - - - - 75,000$ 75,000$ -$ -$ -$ -$ Grant Fund Project Name:Bayshore Pump Station Generator Stormwater Public Works/Stormwater Oct-20 $75,000 Description of Item(s) or Project: Funding Sources & Schedule: Do not use if less than $5,000 General Fund TOTAL Stormwater Fund Sanitation Fund Fleet Maintenance Fund TOTAL Expenditure Schedule: Do not use if less than $5,000 Building Improvements Infrastructure Improvements Machinery & Equipment Software Vehicles Page 197 Fund: Department/Division: Project Start Date: Cost Estimate: TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - Half Cent Transporation Fund - - - - - - LOGT Fund - - - - - - 300,000 300,000 - - - - - - - - - - - - - - - - 300,000$ 300,000$ -$ -$ -$ -$ TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - 300,000 300,000 - - - - - - - - - - - - - - - - - - - - - - 300,000$ 300,000$ -$ -$ -$ -$ Grant Fund Project Name:Drainage System Installation Stormwater Public Works/Stormwater Oct-20 $300,000 Description of Item(s) or Project:Install a new drainage system along NE 8th Ave and 92nd St. Funding Sources & Schedule: Do not use if less than $5,000 General Fund TOTAL Stormwater Fund Sanitation Fund Fleet Maintenance Fund TOTAL Expenditure Schedule: Do not use if less than $5,000 Building Improvements Infrastructure Improvements Machinery & Equipment Software Vehicles Page 198 Fund: Department/Division: Project Start Date: Cost Estimate: TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - Half Cent Transporation Fund - - - - - - LOGT Fund - - - - - - - - - - - - 250,000 250,000 - - - - - - - - - - 250,000$ 250,000$ -$ -$ -$ -$ TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - - - - - - - - - - - - - 250,000 250,000 - - - - 250,000$ 250,000$ -$ -$ -$ -$ TOTAL Stormwater Fund Sanitation Fund Fleet Maintenance Fund TOTAL Expenditure Schedule: Do not use if less than $5,000 Building Improvements Infrastructure Improvements Machinery & Equipment Software Vehicles Grant Fund Project Name:Purchase New Trash Truck Sanitation Public Works/Sanitation Oct-20 $250,000 Description of Item(s) or Project:Purchase New Trash Truck to replace V-3148 (2003) Funding Sources & Schedule: Do not use if less than $5,000 General Fund Page 199 Fund: Department/Division: Project Start Date: Cost Estimate: TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - Half Cent Transporation Fund - - - - - - LOGT Fund - - - - - - - - - - - - - - - - - - 250,000 85,000 - - - - 250,000$ 85,000$ -$ -$ -$ -$ TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - 250,000 85,000 - - - - - - - - - - - - - - - - 250,000$ 85,000$ -$ -$ -$ -$ TOTAL Stormwater Fund Sanitation Fund Fleet Maintenance Fund TOTAL Expenditure Schedule: Do not use if less than $5,000 Building Improvements Infrastructure Improvements Machinery & Equipment Software Vehicles Grant Fund Project Name:Public Works Underground Fuel Tank Replacement (2 of 3) Fleet Maintenance Public Works/Fleet Maintenance Oct-20 $85,000 Description of Item(s) or Project:Continued funding for the replacement of the Underground Fuel Tanks at the Public Works Compound. This is year 2 of 3 years. The total project cost is $250,000. Funding Sources & Schedule: Do not use if less than $5,000 General Fund Page 200 Fund: Department/Division: Project Start Date: Cost Estimate: TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - Half Cent Transporation Fund - - - - - - LOGT Fund - - - - - - - - - - - - - - - - - - 100,000 100,000 - - - - 100,000$ 100,000$ -$ -$ -$ -$ TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - - - - - - - - - - - - - 100,000 100,000 - - - - 100,000$ 100,000$ -$ -$ -$ -$ Grant Fund Project Name:Purchase 3 Police Vehicles Fleet Maintenance Public Works/Fleet Maintenance Oct-20 $100,000 Description of Item(s) or Project:These vehicles have met thier life expectancy and need to be replaced. Funding Sources & Schedule: Do not use if less than $5,000 General Fund TOTAL Stormwater Fund Sanitation Fund Fleet Maintenance Fund TOTAL Expenditure Schedule: Do not use if less than $5,000 Building Improvements Infrastructure Improvements Machinery & Equipment Software Vehicles Page 201 Fund: Department/Division: Project Start Date: Cost Estimate: TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - Half Cent Transporation Fund - - - - - - LOGT Fund - - - - - - - - - - - - - - - - - - 45,000 45,000 - - - - 45,000$ 45,000$ -$ -$ -$ -$ TOTAL FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 - - - - - - - - - - - - - - - - - - - - - - - - 45,000 45,000 - - - - 45,000$ 45,000$ -$ -$ -$ -$ Grant Fund Project Name:Purchase New Service Truck (to replace V-9664) Fleet Maintenance Public Works/Fleet Maintenance Oct-20 $45,000 Description of Item(s) or Project:Vehicle #9664 has met its life expectancy and needs to be replaced. Funding Sources & Schedule: Do not use if less than $5,000 General Fund TOTAL Stormwater Fund Sanitation Fund Fleet Maintenance Fund TOTAL Expenditure Schedule: Do not use if less than $5,000 Building Improvements Infrastructure Improvements Machinery & Equipment Software Vehicles Page 202 FISCAL YEAR REQUESTED DEPARTMENT FIVE-YEAR TOTAL 2020-2021 $ 1,381,487 Village Clerk $ - 2021-2022 $ 1,422,771 Finance $ 60,000 2022-2023 $ 1,676,000 Library $ 90,000 2023-2024 $ 1,556,465 Police $ 231,000 2024-2025 $ 1,751,720 Public Works $ 6,792,512 TOTAL $ 7,788,443 Recreation $ 614,931 TOTAL $ 7,788,443 Services, Functions and Activities The FY2021-2025 Capital Improvement Plan (CIP)represents department requests for capital equipment and projects with a life expectancy of at least three years. Assets of $5,000 or more are depreciated using the straight line method based on the estimated useful life of the asset depending upon the asset classification.The purpose of the CIP is to establish a long term plan of proposed capital expenditures with the means and methods of financing.The Village is required to adopt a five-year comprehensive plan in order to comply with state requirements. The five-year CIP is updated annually to add new projects,to re-evaluate the program and project priorities in light of unanticipated needs, and to revise recommendations to take into account 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, 2020 and continue through September 30, 2025,$7,788,443 is planned for investment in Village assets and infrastructure as follows: 5 Year Capital Improvement Plan FY2021-2025 Page 203 Project Description Dept FY 2021 Fund Source Domain Upgrade NON 60,000 Gen 60,000$ Computer Server Replacement (3 of 3)POL 20,000 Gen Portable Police Radios (1 of 3)POL 50,000 Gen 70,000$ Street Name Signs PW-1202 25,000 Gen 25,000$ Community Center Carpet Replacement REC-1403 6,975 Gen 6,975$ 96th Street JPA Matching Funds PW-LOGT 160,000 LOGT - FB 160,000$ TAP Grant Match PW-CITT 204,512 CITT 204,512$ Bayshore Pump Station Generator PW-STM 75,000 STM Draingage System Installation PW-STM 300,000 STM - FB 375,000$ Purchase New Trash Truck (to replace V-3148 (2003))PW-SAN 250,000 SAN - FB 250,000$ Public Works Underground Fuel Tank Replacement (2 of 3)PW-FF 85,000 FF - FB Purchase 3 Police Vehicles PW-FF 100,000 FF - FB Purchase New Service Truck (to replace V-9664)PW-FF 45,000 FF -FB 230,000$ 1,381,487$ TOTAL: ALL DEPARTMENTS RECREATION CITT FUND (F. 135) LOGT FUND (F. 130) STORMWATER FUND (F. 402) SANITATION FUND (F. 405) FINANCE FLEET MAINTENANCE FUND (F. 550) POLICE PUBLIC WORKS Page 204 Project Description Dept FY 2022 Fund Source AED Replacement (2 of 4)POL 10,000 Gen Portable Police Radios (2 of 3)POL 70,500 Gen 80,500$ Purchase 2 Lawn Mowers PW-1201 15,000 Gen ADA Improvements PW-1202 15,000 Gen Public Works Renovation PW-1202 20,000 Gen Purchase Lawn Trailer (to replace 2012 one currently have)PW-1202 8,000 Gen Replace Damaged Walls PW-1202 20,000 Gen Speed Limit Signs PW-1202 75,000 Gen Street Name Signs PW-1202 100,000 Gen Traffic Calming PW-1202 100,000 Gen Village Hall Renovation PW-1202 50,000 Gen Purchase Toro Reelmaster (to replace 2003 one currently have)PW-1204 50,000 Gen 453,000$ Library Carpet LIB 60,000 Gen Library Front Steps LIB 5,000 Gen Replacement of Library's Original Front Windows LIB 25,000 Gen 90,000$ Afterschool Homework Tables, Tables & Benches REC-1402 6,476 Gen Mobile Shade Unit REC-1402 16,000 Gen Water Cannon REC-1405 5,795 Gen 28,271$ Replace Damaged Sidewalks PW-LOGT 50,000 LOGT Roadway & Alley Resurfacing PW-LOGT 120,000 LOGT Sign Inventory PW-LOGT 7,000 LOGT 177,000$ TAP Grant Match PW-CITT 124,000 CITT 124,000$ Purchase Trash Truck (to replace V-1110)PW-SAN 120,000 SAN 120,000$ POLICE RECREATION PUBLIC WORKS SANITATION FUND (F. 405) LOGT FUND (F. 130) LIBRARY CITT FUND (F. 135) Page 205 Project Description Dept FY 2022 Fund Source Public Works Underground Fuel Tank Replacement (3 of 3)PW-FF 85,000 FF Purchase 5 Police Vehicles PW-FF 200,000 FF Purchase Stump Grinder (to replace V-0710)PW-FF 35,000 FF Purchase Vehicle (for PV 1101)PW-FF 30,000 FF 350,000$ 1,422,771$ TOTAL: ALL DEPARTMENTS FLEET MAINTENANCE FUND (F. 550) Page 206 Project Description Dept FY 2023 Fund Source AED Replacement (4 of 4)POL 10,000 Gen Portable Police Radios (3 of 3)POL 70,500 Gen 80,500$ ADA Improvements PW-1202 15,000 Gen Public Works Renovation PW-1202 30,000 Gen Repair Damaged Walls PW-1202 20,000 Gen Village Hall Renovation PW-1202 50,000 Gen 115,000$ Community Center Electrical Room Renovation REC-1403 18,500 Gen Lasel Level/Verticut Main & Tot Lot Field REC-1402 55,000 Gen 73,500$ Bayshore Pump & Generator (Partial 2019)PW-LOGT 50,000 LOGT Replace Damaged Sidewalks PW-LOGT 100,000 LOGT Resurface Roadways & Alleys PW-LOGT 100,000 LOGT Sign Inventory PW-LOGT 7,000 LOGT Speed Limit Signs PW-LOGT 75,000 LOGT Street Name Signs PW-LOGT 100,000 LOGT Traffic Calming PW-LOGT 100,000 LOGT 532,000$ TAP Grant Match PW-CITT 300,000 CITT 300,000$ Purchase Vehicle (to replace V-37 Loader)PW-SAN 140,000 SAN Replace V-3161 (Grabber)PW-SAN 140,000 SAN 280,000$ Purchase 4 Police Vehicles PW-FF 160,000 FF Purchase Electric Car for Code Compliance PW-FF 35,000 FF Purchase New Vehicle (to replace V-0601 (F250)PW-FF 30,000 FF Purchase Vehicle (for V-0201)PW-FF 35,000 FF Purchase Vehicle (to replace V-1350 Street Supervisor)PW-FF 35,000 FF 295,000$ 1,676,000$ PUBLIC WORKS POLICE SANITATION FUND (F. 405) LOGT FUND (F. 130) CITT FUND (F. 135) RECREATION TOTAL: ALL DEPARTMENTS FLEET MAINTENANCE FUND (F. 550) Page 207 Project Description Dept FY 2024 Fund Source ADA Improvements PW-1202 15,000 Gen Public Works Renovation PW-1202 30,000 Gen Purchase New Police Generator (1 of 2)PW-1202 70,000 Gen Replace Damaged Walls PW-1202 20,000 Gen Village Hall Renovation PW-1202 50,000 Gen 185,000$ Thermal Pool Covers REC-1405 14,465 Gen 14,465$ Purchase 2 Light Towers PW-LOGT 20,000 LOGT Purchase Bucket Truck PW-LOGT 190,000 LOGT Replace Damaged Sidewalks PW-LOGT 50,000 LOGT Roadway & Alley Resurfacing PW-LOGT 120,000 LOGT Sign Inventory PW-LOGT 7,000 LOGT Speed Limit Signs PW-LOGT 75,000 LOGT Street Name Signs PW-LOGT 100,000 LOGT Traffic Calming PW-LOGT 100,000 LOGT 662,000$ TAP Grant Match PW-CITT 300,000 CITT 300,000$ Purchase Grabber PW-SAN 160,000 SAN 160,000$ Purchase 5 Police Vehicles PW-FF 200,000 FF Purchase New Vehicle (to replace V-0704 (Assistant Public Works Director))PW-FF 35,000 FF 235,000$ 1,556,465$ CITT FUND (F. 135) PUBLIC WORKS LOGT FUND (F. 130) RECREATION TOTAL: ALL DEPARTMENTS SANITATION FUND (F. 405) FLEET MAINTENANCE FUND (F. 550) Page 208 Project Description Dept FY 2025 Fund Source ADA Improvements PW-1202 15,000 Gen Public Works Renovation PW-1202 30,000 Gen Purchase New Police Generator (2 of 2)PW-1202 70,000 Gen Purchase Village Hall Generator (to replace V-0401)PW-1202 145,000 Gen Replace Damaged Walls PW-1202 20,000 Gen 280,000$ Tot Lot Equipment Replacement REC-1401 325,000 Gen Fieldhouse Roof Replacement REC-1402 59,000 Gen Community Center Gym/Courts Restroom REC-1403 46,500 Gen Community Center Roof REC-1403 40,400 Gen Starting Blocks REC-1405 20,820 Gen 491,720$ Replace Damaged Sidewalks PW-LOGT 50,000 LOGT Roadway & Alley Resurfacing PW-LOGT 120,000 LOGT Sign Inventory PW-LOGT 7,000 LOGT Speed Limit Signs PW-LOGT 75,000 LOGT Street Name Signs PW-LOGT 100,000 LOGT Traffic Calming PW-LOGT 100,000 LOGT 452,000$ TAP Grant Match PW-CITT 188,000 CITT 188,000$ Purchase Backhoe (to replace V-0318)PW-SAN 140,000 SAN 140,000$ Purchase 5 Police Vehicles PW-FF 200,000 FF 200,000$ 1,751,720$ TOTAL: ALL DEPARTMENTS CITT FUND (F. 135) FLEET MAINTENANCE FUND (F. 550) SANITATION FUND (F. 405) PUBLIC WORKS LOGT FUND (F.130) RECREATION Page 209 Glossary of Funds & Key Terms Capital Projects Fund: A group of accounts used to record the costs (or use of financial resources) for the acquisition of major purchases 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 $5,000 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. 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. Internal Service Funds: Individual group of accounts 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 insurance and fleet. These types of funds record all transactions using the full accrual accounting method including depreciation. 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 Local Option Gas Tax proceeds, Half-Cent Transportation Tax proceeds, Grant activities, and, when necessary hurricane or storm related costs. 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 Funds. 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 Page 210 Appraiser’s 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 “Millage 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. 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 Principles 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 ½ 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 1st 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 ½-Cent Sales Tax: 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 municipality. 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 of 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. Page 211 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 Country Property Appraiser’s 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 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, workers’ compensation premiums, longevity, and cost-of-living. 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’ appropriate Fund Balance account, requiring re-appropriation in the subsequent fiscal budget. This procedure is required to conform with Generally Accepted Accounting Principles (GAAP). Property Tax: (See Ad Valorem Taxes) – Taxes paid on the assessed or “just” value of land, buildings, or personal property as determined by the Miami-Dade County Property Appraisers Office on January 1st of each year. 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 Country 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. Page 212