The URL can be used to link to this page

FY25 Proposed BudgetA a MIAMI SHORES VILLAGE A Florida Municipality - u FY 2024 - 2025 Proposed Budget + �� FOR THE FISCAL YEAR �'.'WN IN ®g BEGINNING OCTOBER 1, 2024 AND ENDING SEPTEMBER 30, 2025TNN " Mor n. nk u a ! 4= � Y-'R• d_14 Jam. ; -T f/ r4^LnC Esmond H. Scott n Village Manager 1 UUbU N.E. SECUNU AVENUE MIAMI SHORES. FLORIDA 33138-2382 TELEPHONE. (305) 795-2207 FAX: (305) 756-8972 June 27, 2024 The Honorable Mayor George Burch and Members of the Miami Shores Village Council 10050 NE 2nd Avenue Miami Shores, FL 33138 Fiscal Year 2024-2025 Proposed Operating and Capital Improvement Plan Budgets Dear Mayor and Council: In accordance with Florida State Statute 200.065 and Miami Shores Village Charter 34 (2), it is my duty to present the proposed Operating Budget for fiscal year 2025 (FY25) that begins on October 1, 2024, and ending on September 30, 2025. This Operating Budget also details the Five -Year Capital Improvement Plan. Each fiscal year is impacted and shaped by various factors that span the confines of our Shores and beyond to other social economic and political factors on the local, state and federal levels. Then, given that continuity is, or should be, a given; our history, past practices, and "unfinished business" from previous fiscal years do play a part in successive fiscal years. Unfinished capital projects, encumbered and unencumbered ARPA dollars, the blueprint of our Strategic Management Plan, and the will, intention, and spirit of our residents are but a few of the other factors. Best practices, new trends, economic factors, commitments, and varying capital needs, will dictate municipal budgets. Last year we referenced the effect of The Great Resignation on the American workforce - including the government sector. Sometimes referenced as the Great Quit, its effect has cooled on the larger employment sector but there are still puzzling things to figure out in our government sector. Recruiting and, to a much lesser extent, retaining employees - admittedly the best and brightest - has become an issue. Shortage of qualified individuals to fill vacancies has proven to be a challenge particularly in the disciplines of Finance, Planning & Zoning, Engineering and Project Management within the Public Sector. That has caused a bidding war in our local economy as municipalities clamor to fill much needed vacancies. The position we have taken is to do an audit of job responsibilities associated with positions within our municipality and to commission a compensation study to ascertain how we measure up. That will help in determining our pay structure and ranges and give us a good measure of where we are. The hope is that this study will conclude before we enter into the new budget year. Notwithstanding the compensation study, as we have recruited, it has become patently obvious that more could be done with benefits. An audit of our pension plan is being conducted to determine if, based on our current vesting requirements, this aspect of our benefits package is inviting since current trends seem to dictate that pension plans - especially one that commands a 10 year vesting and 30 years of employment - do not hold such great allure to this changing workforce. In addition, municipalities are also realizing that 401 A plans at times trump defined benefit plans. The question then becomes one of compensation and benefits. Are those enough to make our village attractive when recruiting? These are but two of the factors. A third would be identifying, developing, and building upon an organizational culture that is attractive and offers value. This is a culture that not merely encourages what we do as public servants, but why we do what we do. And, a culture that places a value on this and invests in it. We are committed to doing so and this budget addresses investments in those areas. It is often stated that budgets are an expression of our values. The document we present for this fiscal year exactly affirms that: it reaffirms our tireless commitment to support your endeavors, our residents, uplift our community, and invest in our employees, infrastructure, and technology with all transparency. As I clearly outlined in last year's budget message, aging infrastructure, and in some cases lack of infrastructure, are at the forefront of our adopted Strategic Management Plan and call for immediate action on our part. However, this has to be well thought out and the approach has to be well measured and systematic, since there is major fiscal impact and several entities competing for scarce financial resources. We also wrote that, Master Plans within the framework of a Capital Improvement Plan chronicle a municipality's intention for the future and provide guidance to accomplish that vision in a structured way. I am pleased to report that through your vision and support, several of these Master Plans are underway and are in various stages of delivery. They are as follows: Septic to Sewer Master Plan - Consultant is working with outside agencies to collect data. Parks Master Plan - Consultant has been identified and negotiations are underway. Stormwater Master Plan - Proposals have been received and award is heading to committee. Transportation Mobility Plan - Completed and presented to Council. FY25 will be very telling in terms of how we invest in our future once these plans are all finalized. Our community has always strived to enhance the quality of life for our residents, ensuring a safe, vibrant, and sustainable environment. To achieve this, we have diligently sought out and secured various grants, which provide the financial resources necessary to address our most pressing needs. We have been instrumental in this endeavor, working tirelessly to align our funding opportunities with the strategic goals of our municipality. Grants play a crucial role in our efforts to improve community conditions. These financial investments, sourced from local, corporate, state, and federal entities, help us tackle unmet needs that continue to grow year after year. By applying for grants, we can determine our priorities, adopt best practices, and implement effective policies. This not only allows us to meet our goals but also ensures that we can measurably impact the areas we serve. Overall, our efforts to secure grants have resulted in a total of $19,679,714 in grant awards in recent years. This financial support has been instrumental in driving our community forward, enabling us to undertake numerous projects that would otherwise be beyond our reach. These grants have allowed us to improve infrastructure and transportation safety, to provide better environmental resilience from flooding, and to enhance our law enforcement capabilities and strengthen our community through best practices. As we look to the future, we remain committed to exploring new grant opportunities to continue our journey towards a safer, more resilient, and vibrant community. But first, we must continue to diligently monitor and manage those we have as the funding is critical. The foregoing, are but some of the challenges and factors of which we are mindful, as we prepare for yet another fiscal year. As we look at fund highlights, we will discuss what highlights are therein and tends to define not just the funds but our overall operations for the coming year. FY25 Budget Highlights The FY25 budget presents, proposes and provides the most effective, efficient, and creative use of available resources necessary in a very transparent manner. Our Internal Service Funds are a good measure of this transparency - especially our Information Technology Department (IT). For years we have not really carved out the true cost of IT since our outside provider indicated their desire to terminate their services with us. The current operation and proposed infrastructure are all geared to utmost transparency. The approach this year will also be one that factors in our Strategic Management Plan. What is it that our community desires? Our goals, objectives and priorities are clearly laid out in that document and this budget responds to what was, and has been signaled to us as being important elements for our community. The proposed budget being presented is a balanced budget. It incorporates the collected voices of the community and its needs; the consensus of your leadership, governmental best practices, and continued investments as borne out in our detailed, inclusive, and Village -dictated, adopted Strategic Management Plan. It is a budget that is well measured and clears a responsible path forward - one that sustains our historic progress, fans and continues to deliver on the promise of major projects across needed areas of our village. While our budget accomplishes all this and more without any increase in our millage rate, we will be honest and transparent about the challenges down the road so that they are well documented. The millage rate remains at 7.8000 - the same as that adopted in FY24. The budget reflects an ad valorem revenue increase of $1,548,294 or 1 1.86% increase at 7.8 mils. This is the amount derived from the total assessment of Village properties received from the Miami -Dade County Tax Assessor. The total taxable assessed value of all properties totaled $1,964,591,448 - an increase of 1 1.8% over the final gross taxable value of FY24. Our debt service millage rate is now 0.1459 - a decrease of 0.0142 - solely attributable to the Doctors Charter School's debt. Financed at 2.5 %, it will sunset in 2033. Ad Valorem Taxes Property values in Miami -Dade County have been on a consistent upward trend, with significant increases observed across all municipalities. The countywide estimated taxable value rose to $424.2 billion in 2023. This was a 12.3% increase from the previous year. In 2024, the taxable value increased by 10% to $468.6 billion. Miami Shores' 2023 taxable value was reported at $2.12 billion, with a significant increase of 1 1.4% projected for 2024. This growth reflects the overall trend in Miami - Dade County, where increased sales volumes, prices, and new construction have driven property values upward (Miami Today). IV Fiscal Year Highlights Our FY25 Proposed Budget (Total Combined Funds): Funds Proposed Budget General Fund $23,803,269 Special Revenue Funds $3,017,727 Local Option Gas Tax, Transportation Surtax and Building Funds Debt Service Fund: Charter School $273,175 Capital Projects Fund General Fund $348,483 Enterprise Funds: Stormwater, Solid Waste $5,439,525 and Water & Wastewater Funds Internal Service Funds: Risk Management, $5,881,050 Fleet Management and Information Technology Funds Grant Fund: The American Rescue Plan $3,067,800 Act of 2021 ARPA Total $41,831,029 The total of all combined funds is $41,831,029. Among the highlights of this year's budget are: General Fund - This is the primary operating fund of all municipalities. It accounts for all financial resources of the general government, except those required to be accounted for in other funds. The General Fund Capital Improvement Plan Budget is essentially a one-time financially sound investment in infrastructure, recreation, parks, fleet, streets, technology, safety, planning, and aesthetics. It assures needed deliverables to our community and to our human resources. In FY25, the financing of these investments will be taken from funds across the different funds detailed here. Highlights • An increase in Ad Valorem taxes of approximately 12% • Contingency of $2,093,852 to fund future projects, COLAs, and emergencies • Health Insurance anticipated increase of 10% • CIP projects within the General Fund reduced to $348,483 • Cambridge Program of $67,592 added to the Mayor and Council's Budget • Increased DCS insurance cost of 24% resulting in insurance now exceeding rent received from the charter school • Increase in pension obligation: o $175,000 in Police Pension o $100,000 in General Employees' Pension u • Investments in Human Resources - 5 full time and 1 part-time position o Administrative Assistant: ■ This position calls for an individual to perform general administrative duties for the manager and deputy manager. Currently there is an Assistant to the Manager who assumes major functions. In addition to general administrative duties, the individual also functions as a Communications Manager who supervises our outside vendor; takes the lead along with the manager designing the newsletter; manages $19M of Grants and its associated projects; sits on the Budget Committee; does film shoots and other special permits; and is also the Special Projects Manager. The Assistant to the Manager will now be able to focus on the other non -administrative duties currently in the portfolio of responsibilities o Planning Technician: ■ Position needed to assist in the Planning and Zoning Department given the tide of applications that have are received each year. o (1) Facility Maintenance Tech II and (2) Facility Maintenance Tech I • Created a new Facilities Maintenance Division in Public Works to facilitate work load and to track operations and expenses by building of the Village's inventory 105,772 square feet of facilities. • School Resource Officer - Part Time for Charter School o This position will be paid by Doctor's Charter School and allows for us to bring back a full time officer back to fulltime police duties • Budget includes the 3% COLA for police per contract. No COLA has been proposed or assigned for other general employees Special Revenue Funds Local Option Gas Tax - This fund accounts for the revenues from the six cents and additional three cents sales tax levied on all petroleum products sold in Miami -Dade County and apportioned to municipalities. Highlights • Matching Beautification Tree Grant of $25K Transportation Surtax (CITT) - Accounts for the Village's portion of the Miami -Dade County one-half percent transportation surtax approved by voters in November 2002. Highlights There are five LAP projects (Grant) being funded through this fund. They are as follows: vi • FM #447983-1 / Miami Shores Village ADA Ramp Improvement Project / Construction / RFP • FM #447970-1 / Miami Shores Village Flagler Trail / Kick-off meeting with LAP end of July • FM #446054-1 / Miami Shores Design - SR 915 / NE 6th Avenue Pedestrian Promenade / Kick-off meeting with LAP end of July • FM #441638-1 / Multi -Mobility Improvements Project / NE 96th Street - includes neighborhood greenways. The proposed improvements are to provide connectivity between residential neighborhoods and Downtown Miami Shores. • FM #440843-1 / Miami Shores Multimodal Mobility Improvements / N Miami Avenue between NW/NE 91 Street and NW/NE 111 Street; NW/NE 93 Street between NW 3 Avenue and NE 6 Avenue; NW/NE 96 Street between NW 2 Avenue and NE 2 Avenue; NW/NE 101 Street between NW 2 Avenue and Park Drive; and NW/NE 109 Street between NW 2 Avenue and NE 2 Avenue. This fund enjoys a healthy reserve in the transit appropriation, and the Village is looking at alternate transportation free ride services; new circulator, as well as other roadway improvements. Building Fund - This fund was created in FY2022 to comply with State Reporting Requirements. Highlights • Subcontracted/outsourced inspector services due to market demand • We have estimated a 9 1 /2 % increase in fees from this year's amended budget. • Office Assistant for Building o The Building Fund's current operation needs additional clerical support to assist in its operation; allow for shorter turn -around time; and to answer lobby telephone and questions while enhancing the building and permits experience Debt Service Fund - Accounts for the 2004 General Obligation bonds issued to fund the design, development, and construction of the Miami Shores Doctors Charter School construction (2004). Highlight • The millage rate decreased. This was due to the increase in property cost. Capital Improvement Fund (CIP) -Accounts for major acquisitions and projects to improve the Village. This five-year plan tends to be fluid as it projects 5 years out and not all projects are cast in stone or even yet realized. Available funding and timing are vii critical in any five year CIP Plan - sometimes referred to as six since it incorporates the previous fiscal year. Highlights • A detailed CIP list showing funding is attached. This year's recommendations are balanced across funds and, as usual, based on overall needs. However you will note that Parks and Recreation do not have entries in CIP as they are anticipating a Parks Master Plan. Proprietary Funds Enterprise Funds • Solid Waste rates increasing by 3% per Resolution 2020-09 o While we have increased Solid Waste rates by the 3% as per the Resolution, we must make adjustments in this department as it relates to rates ASAP. It is commendable that a resolution exists that appropriates a 3% increase each FY for the next four years on homeowner's tax bill. However, the cost for Solid Waste has far outpaced the annual incremental increases. We are proposing a rate study to determine what annual percentage is necessary for actual collection and disposal. Solid Waste is an Enterprise Fund and by strict finance guidelines, the costs of services provided through an enterprise fund are generally recovered through charges to the users of the services. A fund balance and working capital are also essential. Stormwater Fund - Accounts for the operations and maintenance of the Village's stormwater system. There are 4 grant projects being paid for from this fund: • NE 105th Street Shores Estate Project • NE 93rd Street Pump Station • NE 104th Street Drainage • NE 8th Avenue Drainage Highlight • Stormwater rates increasing by 2.75% per Ordinance 2019-05 Solid Waste Fund - Accounts for the operations and maintenance of the Village's solid waste system. Highlights vni • There has been significant decrease in bulk trash tonnage since putting the ordinance into effect that allows for fees • 5.7% increase in bulk waste tipping fees We are in a cycle of 3% fee increases for another 4 fiscal years. • Balanced by using fund balance • Increase in equipment costs as well as lead time for delivery Water & Sewer Fund - Accounts for the annual assessments to pay for the construction cost and maintenance fees for the NE Second Avenue Business District Water & Sewer Project. Future maintenance costs for the grinder pumps will be paid for from this fund. Highlight • Water & Wastewater maintenance fees increasing by 3% per Resolution 2020-12 Internal Service Funds Risk Management Fund - Accounts for the accumulation and allocation of costs associated with insurance. Highlights • Increased IT budget to include software, copiers, phone and internet from the other departments to better show total IT costs. Transferred costs from other department budgets and included in ISF: IT costs in each department. That includes software maintenance previously budgeted for each department • Light tower replacement to be funded from this source • Last resort for additional seawall funding ($500K), if needed • Property Insurance: o This increased by a further 5% - up from 2024's whopping 212% increase • Auto Insurance: 15% increase • General Liability Insurance 3% increase • Workers' Comp insurance: 24% increase as a result of increased loss runs and the heart and lung bill Fleet Management Fund - Accounts for all direct and indirect costs to maintain and operate the Village's vehicles and equipment fleet. Highlights • Increase in commodities, parts, fuel, etc. • Replacing fuel tanks and placing them above ground -final year of funding Information Technology Fund - This is a newly added Internal Service Fund largely necessitated as a result of our current service provider amicably requesting an end to their daily service contract. • First year of operation and too early to assess. However, personalized services have reduced staffing issues and provide a 24/7 response. • While capital needs cannot be altogether controlled because it is dictated by changing technology, operational expenses are being controlled. • Need for security is outpacing investments and daily operational services and technology partners Highlights • $58,000 for Police desktops • Increase for security includes upgrade of firewalls and a COLO site. • Information Technology (IT) - System Administrator specializing in Police Department a Over the last year, given the need for additional security, and predictable 24Hr response additional help is needed. As our IT infrastructure expands and the dependency on technology grows, the workload increases significantly at the same time, Village side and particularly within the Police Department. To manage this effectively, we need an additional body. The role of this extra person is to assist with the extra workload, ensure operational stability so we can dedicate one IT team member to the Police Department on a rotational basis. Grant Fund Among our Grants portfolio is the ARPA (The American Rescue Plan Act of 2021) Fund Miami Shores Village was awarded $5.19M. ARPA funding and usage are very specific and all grantees are held to specific reporting standards and usage terms. All funds must be encumbered by December 2024 and expended by December 2026. If either of those deadlines are not met, funds will be forfeited. We have reassessed the capital project list funded by ARPA dollars and have submitted projects that will meet the stringent terms of the grant funding and meet deadlines. Highlight • All of the appropriated $5.19M are being used to fund one-time Capital Improvement Projects • Project Manager (PW Admin) o This is a temporary position to be paid by ARPA. This position will assure that ARPA projects are managed and completed by the deadlines. This ►;1 position needs to be contracted by December 31, 2024 to be paid through December 31, 2026. Thereafter, this position sunsets. Miami Shores Country Club Professional Course Management has indicated that they intend to exercise the fourth of their four one-year options with Miami Shores Village. This fourth year option begins on November 1, 2024, and lasts through October 31, 2025. Per the agreement, the Village will still continue to receive its annual $36,000, plus the additional percentage revenue based on overall revenues. Additionally, it will receive annual payments as follows: • If Professional Course Management grosses between $4M and up to $5M, the Village will receive 5% • If Professional Course Management grosses over $5M, the Village will receive 10% PCM will continue to fund capital improvements up to $125K annually. Highlight: • Of interest is that since the initial management agreement in 1989, the Village has not invested in any capital improvements or operating expenses in the Country Club and Golf operations. As a result, we have engaged the services of National Golf Foundation (NGF) to assist us with how we move forward. NGF has been tasked with doing an assessment of the country club facilities and management structure and golf course design and repairs to maximize revenues. Economic Development Miami Shores Village continues to maintain a strong, predominantly single-family tax base with an affluent, well-educated population comprised mainly of working professionals. Households in Miami Shores earn a median household income of $136,157. Approximately 72% of the households earn more than the national average each year. With average annual household income ($136,157) outpacing average annual household expenditures ($129,492 per year), there is sufficient capital to adequately support local businesses. The data indicates the majority of earnings by Village residents is spent on: Shelter, Transportation, Food and Beverages, Health Care, and Utilities. (Data from the Miami -Dade Beacon Council) xi The primary objective of Miami Shores Village's economic development strategy is to cultivate a healthy local economy and to facilitate a resilient tax base through fostering entrepreneurship, retaining and expanding local businesses, and investing in strategic partnerships and innovation. With more than 95% of businesses in the Village representing small businesses, a key focus of Village administration has been in developing programs uniquely tailored to support and strengthen small businesses with less than 10 employees. The Village continues to invest in entrepreneurship and innovation by providing small business workshops and one on one business coaching meetings through the Village's Business Clinic. These meetings give the Village the opportunity to provide technical expertise and to support local businesses who may benefit from additional support and access to critical business enhancing resources. This year the Village signed a Strategic Alliance Memorandum with the Small Business Administration advancing the commitment of both agencies in supporting entrepreneurship and economic development in the Shores. The Shop, Savor and Socialize program, in partnership with the Downtown Merchants, was a movement to strengthen the bonds within our community while boosting the success of local businesses. It encouraged all residents to shop locally, savor the flavor of downtown businesses, and to socialize with neighbors at local establishments. This year, again, the Village was a major sponsor of the Greater Miami Shores Chamber of Commerce's Green Day event bringing more than 6,000 people to the downtown to enjoy a beautiful afternoon of shopping, eating, drinking and playing. There was something for everyone to enjoy from bouncing houses for the kids to local businesses selling their wares, to dogs in need of adoption. What a great display of Shores pride. In FY25, continued efforts will be made to establish a Downtown Arts Overlay District to further encourage the presence of art, culture and a diversity of food and beverage options within the downtown district. A municipality's budget is much more than balancing revenue and expenditures. Budgets give an insight into the organization, its focus, and long-term and short-term outlook. They serve as guides to the organization and its policies. It is also a financial plan detailing the costs and funding sources for your municipal services. It can also be viewed as a communication source that provides information helping in interpreting relevant data. And, since it highlights our annual operations, it is indeed a marketing instrument available to be used by potential investors, property owners, and residents. Our budget chronicles specific periods of operation - a review of the current year and a forecast of things to be achieved as we move forward into a new fiscal year accented with deliverables and expectations. xn Fiscal Year 2025 As we approach FY25, we are reminded that there is much to be accomplished - full slate with critical deadlines and timeframes. In addition, I am grateful that, through your strong support, we have identified that there are much needed expenditures. However, those expenditures are not mere spending but deliberate investments. To that end, this budget highlights the investments we have made in our infrastructure planning, civic infrastructure, employees, information technology, safety, and overall governance. The budget represents continued fiscal conservatism and an uncompromising approach to financial health. We are meeting the current financial, service, and capital obligations and will continue to employ all measures necessary to ensure that we remain being healthy in the short and long run by planning and adapting to municipal finance best practices. While we are realizing increased revenues through ad valorem and other taxes, we are also sourcing grants and looking at other revenue sources to ensure a bold future. The Budget Team and indeed all Department Directors are aware of this, and are of one mindset. I am quite proud of the efforts of our Department Directors and their diligence in preparing their budgets. To the Budget Team: Elizabeth Keeley, Assistant to the Village Manager, Chris Miranda, Public Works Director, Kathleen Gunn, Deputy Village Manager, Holly Hugdahl, Chief Finance Officer, and Assistant Finance Director Georgina Rodriguez, I offer much thanks. Once again we were called to question what is generally accepted as a 24-hr day. Thank you for your time and effort as well as your knowledge of our process and our budget itself. Thank you for leading and being good fiscal guardians. And, as we introduce this proposed budget, we are preparing for our CFO Holly Hugdahl to enter into a well -deserved retirement. We wish her well. At its core, our budget remains driven by, and is a reflection of the residents of our Miami Shores Village. Together, we have fundamentally transformed leadership engagement. Government skepticism will remain a constant in our lives. So, it is more critical than ever before to engage directly with our neighbors, listen, and ensure that our budget reflects and supports them. In that vein, we thank our many residents who remain involved and share their thoughts, opinions, expertise their voices. Special thanks to the 25 residents who enrolled in our inaugural Citizens' Academy. We enjoyed listening even more than we enjoyed sharing. And, of course, endless thanks to you, our Council, for your leadership, guidance, and understanding. Thank you Mayor George Burch, Vice Mayor Jesse Valinsky, Councilmembers Jerome Charles, Sandra Harris, and Neil Cantor. Respectfully Submitted, Esmond K. Scott Village Manager I:U7 sys ss s s s s Vsoosspbs N H pssss ps Qs N O O N S O S O h �oyopo W O O O S O O O O ps O S$ R "N$o�iN p „QSy N M N Y �Op M N 3 »CNN N n M < � N N O S g S S S o 0 0 o S S S S S o p 8 00 po 00 C� O O Q g O O H p O 0 S OO OO OO O po QS b" m �m O O N S O O ho n ry�ry is n� e' vmi vmi o m" A IF N N N 0 0 b op O 0 o S S S a o b o O o 0 o S $ o 0O po 00 Q S Sp N p p N S S b O O S pQo N N S p O N M N N S s N W O O p w M N N w w IA IA IA M P»» N» N w N m�roe n S Sm om n m bb o mo a o o S S ry'a p m C O �d m�5 u 'w 3 3 Um m y U a E m e o w 10 a a° a a a m LL E m, a E E E m n w> ➢ D 2 3 E ii 'a 'a v a s 'L' 'L' m y ry `m ¢ `mom t U s m `m c 2Sd` 2 LL m'uLLs oho=om od Sm O E N E O E y m 'EE (Op uEi IL � a a a a \ k ) & & } § § i £ & § ! \ # \ - . f / \ ) \ \|} § \ ; ; \ E -E ! » ! ! ! , ! § ! ; \_ \_ ! / \ ( ) : �! ; ! / ! ) | } } / / `'0102 E a_ _ /22 / - - A. / ! ; # h ) / g /)=Q////\.///ji/ 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 0 8y 8p 8 N N 8 8 8 8 8 8 8 8 0 8 8 8 8 8 8 8 8 » w w o N N N N N N nN » H 0 y 0 0 o e o g 8 g o 0 o e o e o g y N N � N tll y N N d d d 9 d d N 0 0 1 m m e a m m G A A A 2 A L. 2' a 2' m °a �m `m `m `m m m m m m m m m `m 2 E E m Q 5 $ m y u u r u m S 2 m m v v m m m K m a K K K h LL V m .a m a m .a E w m m w ,a m m a ro cg m ro m m m$ 2y 3 2 2 � E : @12m Ny L_E 2 q v$ ry J EE s2 rm @ 2 2$ 3 W ' n ' mm r' r ' ' .� .• a'A a a� Um Um U.-ULL UE 0'.(l'g Ud (l6 U9 UE U UV UH V� U U UN N12 Of .T.TACN �n �m� Nq �2 N=N'-NU NN CNN NN NQ < < LL Fiu Ah t / � § Iri � m �- ° ° a ■ a a a ° ° ¥ a ! ; E \ } \ \ \ - !§- \ k | ° k ) § = |#� \ \ ( \ \ \ ((} \ ) ! > « �!- : _ 9 9 2 q q! :Ho . 0 7 « ^ ® k ° \ ) ( ) ) ) ) ) \ § \ ( \ \ \ \ } } \ \ / } } } \ 6 \ oo) ; ! )))(!!!_0, 0, - R// !*r2,ylyl2lwlylyly42]»/2!y/2!a!ylyI ,, n as , ° . : � � ■ ■ , , a ) ; (k ( ! - ) -) ) ) ; ; ; ; ; / \) ) f 16 !. ef«!! { f, el !!!!;G!§§!|! t CL � § u � - ; ! 8 �'° a ! ! !aa w § § ° a ■ a a ° - . . a; § || ; r . \ \ \ -- . -41 . . - \ ' ` \ \ \ \{ { � !!;OE !. / \ _ __: c _ \ / / /2 / \/ / �2 e a�ly! �;�E•�,� !_1��.;;!_§ i/)'§!/ai■,!B=°�:)!)E§!j00LD a 19\ \ (k \ \\ \ a � ■ a a a • # k 9 ) » k) ! a |\ \ § | § 2\ ) j § }} \ | | | |2 !! a i $ ) ) //(} \\ /\� - `� : � _- J\/§��§/!;`=`®a|•«; ��0c §\ \ ) \ \[ [{ \ \ | § §§ §{ § § || |) ° @ ( ! ] ! E "6 2� ) / !. {) \! qtR!! 2!■!\!] Gl; �8®2/.% C§§§(■ �z■a,»»:! _/'//I }iS2 $ « ! < & & k / )§t §)§ _ i. ,!!zd!!!)) |,/ �Qz6!|&|!/!§/M.00 } Q§!! 6!!/ :°• !/!,\% #!§;. m»0�� . !! :;;/ ;,!lG:]l�:�;|;! :ww �_ , , ,!0c °�` - : ; !; -• 2 ! . . ° ! ! a ! as a 6 6° , ° °° ) ; as a • ;; | 7{ i | ( � ) ) ! •; f !\\ » , - ` \ \ \ � ) ) ) - \ ( » 2 ) \ \ § ) ) ! / !`■ !,§r2■20§|t§!\ >E§ � . � �� ; a ■ a a a ; a, k §§ _ ` ■ \ � . � - ;} ! k � \$ } . , ! a 4 4 as ) ) \ )§ ) | //�§ 3 C / ® § 250006 , ,-, �;)|; - 2 /!!I!07 !(// {)!!!!$|| !\ 77\ ®!!_! 7 7!!!!./ i!B Q GA 2«/ Q , ��, ,0c 0 o e 8 8 8 $ e $ a$ $ o p8 V$ V$ Np O O O O n pN p w » g O y 0$ w OI C1 8Og O N O O gOg �O�yy » H W N 8 8 $ $ $ $ e o$ 8 8 $ o $ p8 p8 p8 y y V ry ry m yc ya m V w K O u LL o o 0 0� o n o F (� (e g tJ �? UE'UQ � t29 z a v LL, u O y 4� LL v LL 1� IL LL IL IL V m 5 n E n'-D nE a LL �R' m� �lq ME Cl �i0 mU �iLL M �4 mN m_ m�b mU O C C V � li t�i� tma d � LL IL § 9 /!f . \ \ ( §k( \ \ 7! ! §k (\ k } ! \ ( k || | \ k \ (\} ! k (k } k£ § § § k \ \ ( . k \ 9? &� ^ ( (k - - !k}\\/� ,$f!)|}} y!##!, �• _7 16 S \// - - --(!l!! «;!§|§ -i(- - ;p6GG !|!!!r!® ®a• � 1,:|!j!§.§!§:!§!:m#;�!!;<�<�<� k 2 § _ � f 7 I N Eo ; !, | \ m � } c � 2 :- ] @ " § CL � § #§ (! \® a ! ! r 0 _ k| | f ff }7 . g ;�.,9•;,y«;�§Z|/;Elm G 9�,#/! § t / � § N Im \ \ E0 \ m �c \ § S (: § ^ A w 2 § 44 - _ § } ! , ■ _-- # » !||! i ! 46 ) ` :!■!w!!!!!k!■|7{!§!§!!@!§$!;!! )\$ Village Council Citizens/Residents Village Manager Deputy Village Manager Planning 6 Polices Zoning Neighborhood Services & Flootl Porka S Rec nagemant ieloimatlon public Works Technology - libraryImmunico'n", finance Ruiltling sustainobiliry&av emal RediiencyAllairs In9uit EconomicNuman TmiNng S DevBlopmenlesourtas EtlV'O[lan MO kBlin g R 6ts & Speeioln Retention Mon. B Spedal PlaiBc. Risk& Benefits citizens Advisory Village Manager services, Functions andAct%vit%es 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. Goals & objectives The goals and objectives of the Village Manager include the fallowing: Completion of a stategic management plan; - Meeting the goals and objectives of the Mayor 8 Council; -A Human Resources presence that offers resolve along with best practices, - Shovel ready projects that ready us for funding; - Sustainabilily and resiliency studies, - Job audits that align and maximize the knowledge, skills and abilities of employees', - To maximize our accreditations and certifications; -To create a workforce with a known sense of purpose; - Aggressive and responsible outlook to Cl P. Village Manager Budget Hiahliahts FY2024 FY2025 Chi Personnel Services................ .... $ 646,943 $ 703,022 $ 56, 079 Operating ExpenditureslExpenses 250,416 268.436 18,020 TOTAL. _.._.. $ 897.359 $ 971,458 $ 74,099 Village Manager Budgeted Expenditures e0o,000 700,000 600,000 500,000 ,too' 0 300,Ix10 200,000 100,000 FY2024 N2025 III Personnel •Operating $\ ce — §� � � 0 � t cn � � m § !; , ■ ■ | g � ! a x LU ,; ° a . ■ ■ $ \ f ! {! ■ ! ; |! ■ 23 k E ■ « | :\\ ! }{. {�! || ! k { a| !!| ! �i !,{{� ) /\/ /\ {/ {, {/ 9 !„ 7 v °-w!|!!! g / ! r!!!;!!!;_!|[! |\!° !! |{^ !! !!� !, !_ �•` .�[ P W ��6 v thw`)4[ N � 4� 8 8 m a\ �t .id 0 � t cm � 2 cu ! § C , x u ! 8 I, a ! ! ! (! ( § }§ EF {§ !/ {! |!!!| [`! lir,! / `.!\`! !! �!! `�• ® .; i!� � )12 ! ) § ) ) ) {�� ® �. | « B ° ( |! : o !, ! ( kf ! « Is ! i! P $ : & , $� !e /13 a; Kwg N � m w oe g c E u •� E $ � ui E F � C�MAYOR/COUNCIL Organization Chart Mayor & Council Services, Functions andActivities 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. 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 and sets the compensation of the Village Manager, Village Clerk, and Village Attorney. GoaCs & Objectives The goals and objectives of the Mayor & Council for the upcoming fiscal year include the following: Improve infrastructure to plan for the future Replace condemned seawall at Bayfront Park Plan for a new Community Center Plan to refurbish the Country Club Stripe the roadways - Implement the septic to sewer conversion - Improve stormwater drainage in the neighborhoods - Expedite the permitting process Expedite bulk trash pickup Plant more trees - Enforce Village codes Retain and celebrate the Village's history as a beautiful single family residential community Mayor & Council Budget Highlights FY2024 FY2025 Chance Personnel Services .................... $ 150 $ 150 $ - Operating Expenditures/Expenses 126,625 146,623 19,998 TOTAL ................................ 5 126,775 $ 146,773 $ 19,998 160,000 140,000 120,000 100,000 80,000 60,000 40,000 20,000 Mayor & Council Budgeted Expenditures FY2024 FY2025 ■ Personnel P. Operating g\ �\ §� s � 0 � t En 'a 2 g ! § a ® x L ( k g g a E p •1Q N ILL 4V VILLAGE CLERK �;;a Organization Chart Village Clerk Services, Functions andActivities The Village Clerk's Office oversees a wide range of administrative services related to Village governance and fulfills various statutory and municipal duties. To promote open and transparent government, the Office maintains the Village's legislative history and serves as the custodian of all Village documents. Its responsibilities in elections include administering, supervising, and certifying Municipal and Police Retirement Pension Board elections, charter amendments, and referenda. In the realm of Records Management, the Office sets guidelines and standards for all Village records, integrates management technologies, and establishes a repository for inactive, archival, and vital records. Among other duties, the Village Clerk administers the appointment and meeting management of all Village boards and committees. Direct services provided include research in response to public information requests, notarization, certification, attestation, and the advertisement and posting of public notices for meetings of the Council, advisory boards, and elections. Additionally, the Village Clerk serves as the staff liaison to the Education Advisory Board. Goals & Objectives -Develop a succession plan following the recruitment of an Assistant Village Clerk -Implement Public Records Policy and Records Management Program -Establish a boards and committees Policy -Evaluate the present purpose and roles of all Village boards concerning their relevance and compliance with their governing document and contemporary needs. This aims to assist the Village Council in comprehending the current responsibilities of each board and identifying potential avenues for establishing new boards, revitalizing, discontinuing, or retaining existing ones. -Increase collaboration with Communications Firm to enhance media strategy, bolstering Public knowledge of election and legislative activities. -Continue to digitize and maintain Village Records in compliance with applicable laws/regulations. Performance Measures Performance Netrics Target %of Council Meeting, Special Meetings, and Workshops attended 100% %of Council Agendas available online 6 days prior to the meeting 98% %of Public Records Requests received and fulfilled by the Clerk's Office within 1 80% % of Council Action Notes completed within three business days after the Counc 95% • of Resolutions/Ordinances processed/posted online within 30 days of final Co 90% %of agenda packets delivered to Council at least 3 days prior to meeting 100% %of Council documents distributed to requesting dept. within 24 hours 85% %of minutes approved without corrections 90% %of minutes prepared within 5 work days 35% %of Council Meeting Videos available online 3 days after the Council Meeting 90% • Percentage of board vacancy appointments presented to the council at least 2 100% %of lists with at least one qualified applicant per vacancy 95% %of Education Advisory Board Meetings attended as staff liaison 95% %of information/research requests fulfilled within 10 days 90% Village Clerk Budget Highlights M024 Fl2az5 ceam Personnel ServiceS__ _.___ $ M586 $ 216.298 $ (6.288) Operating Expen011ureWExpen52$.. 186 051 291,003 10G992 TOTAL ............ $ 008 637 $ 507.301 $ 98.106 350,000 300,000 250,000 200,000 150,000 100,000 50,000 Village Clerk Budgeted Expenditures H2024 H2025 • Personnel •Operating N O� a� CC v dm au ul Y L. O 3 a� ah m 0 a� W $ E w g E a as 1g 8 i 1�F s s ~ $ g 9 C g g w < 69 01 s s s W� •$� x��'E"� E�� g�g a ogv�g SN a �t� `� fr6av ce W: �1{y'�1�1{�y�'�1 o �^4$ N �M' g g o 8 8 g4 yg4 _ Q g S � �8 a � � u°°€ b 4 b, a o O E E +$ K Shp. F` g\ �« §� s � 0 � t cm 'o 2 ■ � ■ � x LU �� ( i �� • �\ ± Wiz` !); ; 1 FINANCE DEPARTMENT �R4 Organization Chart Finance Services, Functions andActivities The Finance Department is responsible for the long-term financial resilience and sustainability of the Village and 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 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. Monthly reconciling of bank statements, as well as confirming all cash and electronic transactions, is part of the responsibilities as well. The Village's six retirement plans: the General Employees' Pension Plan, the Police Officers' Pension Plan, the Mission Square-457 Deferred Compensation Plan, the VALIC-457 Deferred Compensation Plan, Nationwide-457 Deferred Compensation Plan and the Mission Square 401a Plan are monitored and coordinated by this department. 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. The Village's employee benefit programs, cash management, debt service management, payroll, accounts payable, accounts receivable and other finance -related matters are managed in this department. GoaCs & Objectives The goals and objectives of the Finance Department for the upcoming fiscal year include the following: 1) Making sure that regular work is accomplished in a timely and efficient manner, 2) Continuing to receive the Triple Crown Award from the Government Finance Officers Association (GFOA) for receiving the Distinguished Budget Presentation Award, Annual Financial Report Award & Popular Annual Financial Report Award and 3) Purging the necessary files in accordance with the State of Florida retention rules with the assistance of the Village Clerk. Per the Strategic Management Plan, the department aims to put in place a succession plan and invest in staff training to ensure department staff remains current with industry standards and best practices. Finance Performance Measures gy2024 FY2o24 g1J2025 Est{1IW.ted Actuals (thrwgh Estimated 3131124) Number of Payroll ACH Deposits/Checks processed 52 26 52 Number of AP checks/EFTs processed 4,750 2,385 4,750 GFOA Awards to be awarded 3 3 3 Budget Hiahliahts FY2024 FY2025 Change Personnel Services ..................... $ 502,443 $ 478,152 $ (24,291) Operating Expenditures/Expenses. 231,303 224,995 (6308) TOTAL.......__._._.......__._. $ 733,746 $ 703,147 $ (30,599) 600,000 500,000 400,000 300,000 200,000 100,000 Finance Budgeted Expenditures FY2024 FY2025 ■ Personnel • Operating a\ §� � 2 0 � t 0 M 2 ■ � ■ a x LU f�k ��, b Wiz \ ) j ~ |) \ « �_ ■ ! , | _ ! | ) | !a- | � )\( - ! ! ! ! ! ! ! | ! { i| U9 ! ,tir /!)!!§):!!)!!|{!! \|)!!|),!|)! \< i | | | | , ! w a ■ r [ 2 ��• 7 S. I§ I; ! ■ ■ )) ( } r � | | � � ! 51 k \ \ / | a\ �t §� s � 0 � � cn � 2 ■ § a x LU ®k \ � � � !` ; ! !t | H ! ~ \/� - /\ $ { E t | {\! Village Attorney Services, Functions andActivities The Village Attorney, appointed by the Village Council, provides legal counsel to the Village Council, the Village Manager, Village departments and various advisory boards. The Village Attorney has the primary responsibility to coordinate legal matters of the Village. The Village Attorney provides legal counsel in the preparation of contracts or agreements, as well as other legal documents. Budget Hiahliahts FY2024 FY2025 Chance Operating Expenditures/Expenses $ 317,250 $ 317,250 $ TOTAL ......................... $ 317,250 $ 317,250 $ - 350,000 300,000 250,000 200,000 150,000 100,000 50,000 Village Attorney Budgeted Expenditures FY2024 FY2025 Operating Gf W '1lp�i� � SN 1 Y� RF � o E E v c o � a o 000a PLANNING, ZONING & RESILIENCY Organization Chart Planning, Zoning, and Resiliency Services, ,Functions and Activities The Planning, Zoning, and Resiliency Department encourages sustainable development that protects the environment, fuels a viable economy, and preserves established neighborhoods where families can enjoy a favorable quality of life. This is achieved by the Department's primary responsibility of establishing clear goals, objectives, and policies in the Village's Comprehensive Plan, and implementing the standards of the Village's Zoning and Land Development Code, including State and County requirements. The Department oversees several of the processes involving new and existing development and redevelopment within the Village including the coordination of the development review process; ensuring all development projects and new businesses within Miami Shores Village meet the requirements of the established Comprehensive Plan, Code of Ordinances, and have a positive impact on the quality of life of our residents, businesses, and visitors. goa& & Objectives The goals for the upcoming fiscal year are to conduct a downtown business assessment and analysis for cultivating a thriving regional destination, complete updates to the Community Regulations Zoning Code and Single Family Residential Regulations Zoning Code, complete update to the 2018 Vulnerability Assessment, improve forms and documents to facilitate the application process. Performance Measures flf2o23 FY2024 FY2025 Estimated Actuals (through Estimated 3131124) Process applications to the Planning & Zoning Board 108 42 100 Planning, Zoning, and Resiliency Budget Highlights FY2024 FY2025 Chance Personnel Services. . ............. _ $ 211,008 $ 295,003 $ 83,995 Operating Expenditures/Expenses 289,882 328,833 38,951 TOTAL ................................ $ 500,890 $ 623,836 $ 122,946 350,000 300,000 250,000 200,000 150,000 100,000 50,000 Planning, Zoning & Resiliency Budgeted Expenditures FY2024 FY2025 ■ Personnel ■ Operating 8 g 8 8 88 8 � � x so 8 s 88 s n ~ N g E W(# a Yg np• o � 6 � c / \ ) 25 & /�� • (\ /` § | ` � ! | ■ ■ ! !, ( � ! ! !) )| k | r ! ! | ) ) 4) � . f!m \/ f 0 \!\ { \ {!I ;, / };\ /E 2 r`! aE`!l�r,l�[!!!;!! a o a s §o b o � ¢q 2 HUMAN RESOURCES ;;o; Organization Chart Human Resources Services, Functions and Activities The Department is responsible for all personnel related activities such as benefits, risk management, recruitment, labor and employee relations, training and development, and compensation. Cgoals & Objectives In keeping with the Village's values of inclusiveness and cohesiveness, the Human Resources Department is committed to heading each person as a valued customer while contributing positively to achieve the overall goals of the Village. The Department is actively dedicated to improving employee engagement through management best practices and process improvements. Comprehensive programming displays a thorough understanding of all aspects of Me human resource profession including proactive involvement in areas of legal compliance and service that displays a genuine interest in the lives of others. Human Resources Budget Highlights FY2024 FY2025 chance personnel Services..... ___.. $ 166,678 $ 186,931 $ 20,253 Operating Expenditures/Expenses 106.543 94,952 (11,591) TOTAL .................. _............ $ 273,221 $ 281,883 $ 8,662 200,000 180,000 160,000 140,000 120,000 100,000 80,000 60,000 40,000 20,000 Human Resources Budgeted Expenditures FY2024 FY2025 •Personnel ■Operating \] � [ $ ! , ,. 8 r / | | ) !; f �`!!|!! |i!»|\:!|8 , 1� GE i_ t' Ev N 11�m'J Si°4 s 9 I$ N t: " O� N a� d> av dm d s L 3 a� a, 0o a) a x W p= o x F E as �s E p O o Finance Non -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 group 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 group 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 FY2024 FY2025 Change Personnel Services .................... $ 420,447 $ 413,110 $ (7,337) Operating Expenditures/Expenses 293,035 409,980 116,945 Grants and Aids ........................ - - - Other Uses ..... .......________. 1,900,215 2,354,317 454,102 TOTAL........... $ 2,613,697 $ 3,177407 $ 563,710 Non -Departmental Budgeted Expenditures 2,500,000 2,000,000 1,500,000 1,000,000 500,000 FY2024 ■Personnel ■Operating FY2025 0 Grants and Aids ■ Other Uses ƒ\ c\ §co 2 L. 0 3: t g � 2 g � ■ a x LLI ¥`y (�� . � ! # s& # f ! |■! � � \ \$ ! # | ! !r R 7 ! ) :!! : !§ ; /)|I; !| f�;/ »iE! g!!° ! ■ ,,, ° ! !!! ^(\\ y5 & � ! 7 � \ ^( \ �! . $ k. !� !. ,4 |■ , |m. , |■ � � } ' | ! . ` )/ ) E �/= 7 - ;;<!•li=;,!! !! , },!)|:! / )>!![j!|{!! \/{§:. \ [ (\ r i �| . ! , w■ � / „ ■ ,\ {( ^\ ( \ ! ■! -•� {;- -_ l , I \\ ! >|! \| i|( �{ \R !! ;!! if !]0 !a° 0 __ ~ o ] ' ) § / A ` __ ( | | ! � [ if `/ ! - E i5 *C�, e Y^' �: F Captain Print ession.I Compliance Chief of Polite Captain of Operations Executive Assistant "'g' Ser9eont d naming , detective Sefgeant (K-9f v 9ugeont see eU t e gea n Lamm _ spenaluee enkon sup rvi Per - Detective Officer If ccr Office. 011lce. LOT TU dcat Office — K-90nice. _ Officer OXlcell, OIIICB. 011lce, COTTUa' Oete Live Officer K-g Officer — Officer Officer Officer Officer mmunl imffic Mlker a., DB(BCtiVB It. OIt. OH I TaI1k Officer ommunw[ eo.cn and onmer inewitliturgen onlce. olncer Olfc e� onmer Monagme wetalux UOiversily c.'a. Cwarx.r r MmMiamlian Support services itei Segeant eewenoe accreevarwn stand lat Nccretlitalian Manager Police Operations Services, Functions andActivities 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 and order; ensuring that everyone can live, work and play safely; the enforcement of all laws and ordinances; and the safeguarding of our Nation's 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, and providing responsive service. We will strive daily to nurture public trust by holding ourselves to the highest standards of performance, ethics, and transparency. 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, leadership, and inclusiveness. 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. GoaCs & Objectives The goals and objectives of the Police Department for the upcoming fiscal year include the following: Reflect the integrity -driven principles of 21st Century Policing, focused on building trust, strengthening relationships, and fostering community collaboration. Prevent and effectively respond to criminal incidents, promote the safe flow of traffic through the community by promoting awareness and consistent speed and hazardous violation enforcement, create community dialogue concerning citizen's public safety concerns and to increase use of grant funding whenever available to purchase or supplement cost of equipment and projects. Performance Neasures IVJ2024 FY2024 gy2025 Estimated Actuafs (through Estimated 3131124) Average Response Times Met Yes Yes Yes Collaborate with Residents to Address Community Concerns Yes Yes Yes Consistent and Proactive Traffic Enforcement Yes Yes Yes Grants Applied for 4 Enhancements to building, equipment, training, and policies to meet accreditation standards Yes Police Operations Budget Highlights FY2024 FY2025 Chanae Personnel Services...... ................... $ 7,174.746 $ 7,915,729 $ 740,983 Operating Expenditures/Expenses..... 1,654,207 1,950,710 296,503 Grants and Aids ............................. 3,000 2,500 (500) Other Uses ................................... 88,500 133,483 44,983 TOTAL ... ......... ...... ...._.... .... $ 8,920,453 $ 10,002422 $ 1,081,969 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 ■ Personnel Police Budgeted Expenditures - FY2024 ■ Operating on - FY2025 ■ Grants and Aids ■ Other Uses (�\� �.� § ( § ° \ \ , , ■ �! ! \! , �k t /! 8 |19 ;\!)\ , \ ( ( k� \� |! � \ § !!t\ !§f ! ! u9 ` |! / \ GE � Ya" ii G �p� Nq �4 vlq� S 8 g g yy f N g g s a s s E a m R � E 0 n o vmi v � m F u� a°� a 6 u U9 U9 S c n g z E 6 g E gE o g E w d V g EE ii V V W} V ] 3 S 8. Is ! �) S. ,. *,\ �� __ k a\ c\ §co U) � 0 � t cn � � m ■ § a x w 2\a �.� {� ■| f^ , ; ( �. � ! { . ! ■ \! w \�b �. � I\ !- - \ ! { \ t ! _ ,! ! ®^ /;){9 a\ �t $� s 2 0 � t cn '0 2 ■ _ ■ a x LU ; , ! ■ |„ � ® )`6 /{ ) ( ! �_ ! __ El= t {!! ){\|}!! N OO N a� ce v dm d s L O 3 Im m a) W a x W AGE • • u� t FppO �CO 0 s. a qg o EQ m � u � S � o E i�a =a�gyyg E v ago` �g I Police Crossing Guards Services, Functions and Activities The Miami Shores Police Department ensures the safety of children as they arrive at and depart from school each day by providing school crossing guards. These guards assist children in safely crossing roadways throughout the Village and monitor their overall safety. The school crossing guard services are provided through a private contractor. Budget Highlights FY2024 FY2025 Operating Expenditures/Expenses $ 50,000 $ 50,000 TOTAL ................................ $ 50,000 $ 50,000 60,000 50,000 40,000 30,000 20,000 10,000 School Crossing Guards Budgeted Expenditures FY2024 t Operating FY2025 Change ypG[ `�� 1A(�om W' � I •O s. 4»w• I v a $ E u c jy r o h 40 e E $ Q LL � NEIGHBORHOOD SERVICES Organization Chart Neighborhood Services Services, Functions and Activities The Neighborhood Services Department is committed to preserving and promoting Miami Shores Village's character and small town feel. The department is dedicated to performing community -wide inspections to uphold the highest standards according to the Code of Ordinances of Miami Shores Village. By building strong alliances with the community and its residents, the staff achieves exceptionally high compliance rates. Any ongoing violations are handled by our Code Enforcement Board, which can impose fines in the form of property liens. Additionally, the Department oversees the enforcement of residential parking requirements within Miami Shores Village. Staff Associates collaborate closely with the Public Works, Finance, and Police Departments to implement Village -wide community improvement programs, as outlined in the Village's Strategic Management Plan. Goals & Objectives The Neighborhood Services Department serves the community with integrity, transparency, compassion, and professionalism, while engaging our residents and enhancing the highest quality of life. In the upcoming fiscal year, we will focus on projects outlined in the Village's Strategic Management Plan. We aim to enhance enforcement of public right-of-way violations, such as vegetation encroachments on sidewalks and public pathways, which will require additional training and material costs. Furthermore, we plan to strengthen enforcement in the area of Short Term Rentals using software to identify and manage short-term rental activities within the Village, assisting with enforcement efforts. These goals align with the Strategic Management Plan's objectives to enhance community engagement, improve public safety, and ensure sustainable development across Miami Shores Village. Performance Measures JFY2024 gY2024-Actua%S ,fy202$ Estimated Estimated Total Cases Written 700 587 785 Total Unresolved (Open) Cases 55 168 115 Total Closed Cases 645 419 670 Percentage Compliance Rate 92% 71% 85% Neighborhood Services Budget Highlights FY2024 FY2025 Chance Personnel Services .................... $ 235,429 $ 291,161 $ 55,732 Operating Expenditures/Expenses 77,472 94,448 16,976 TOTAL ............................... $ 312,901 $ 385,609 $ 72,708 Neighborhood Services Budgeted Expenditures 350,000 300,000 250,000 200,000 150,000 100,000 50,000 ■ ■ ■' FY2024 FY2025 ■ Personnel ■ Operating `| | 25 & � �� b �.� | / | IN ^ | | � § ■ , !® ! |_ | | ] k \ ( ! ! !I _|i� !!)! [!!§E ! v �6 N2 •hN� 1 4� 8 18 K 8 to 8 8 N H w O 2 i U iYi IS ✓(�i LIY i(T; LLw y✓. LY'} � aos � Q E C ypc[ 'E Ee Recycling Foreman Public Works Director Executive Assistant Assistant Public Works Administrative Director Assistant P/T �� Said Waste / Fleet Operations Manager Foreman Lalcrk pa ng oreman Worked I_, -,,_II Maintenance Worker ll Project Manager Purchasing Agent Facilities / Streets Operations Manager worker ll Right -Of -Way Faramon Maintenance 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." Goals & Objectives The goal and objective of the Parks Division of the Public Works Department is to maintain a neat and clean environment in the Village's parks for the public to enjoy. Performance Measures Fy2024 Fy2024 Fy2025 Estimated Actuals (through Estimated 3131124) Acres of Dog Park Grounds Maintenance 0.3 0.3 0.3 Acres of Ground Maintenance at Municipal Buildings 1 1 1 Acres of Open Space (Parks) Maintained 3 3 3 Linear Feet of Lanscaped Median Maintained 9,000 9,000 9,000 Public Works Parks Budget Hiahliahts FY2024 FY2025 Chance Personnel Services._ ................. $ 266,855 $ 256,400 $ (10,455) Operating Expenditures/Expenses 120,271 108,236 (12,035) TOTAL....._.....___.__......... $ 387.126 $ 364,636 $ (22,490) Parks Budgeted Expenditures 300,000 250,000 200,000 150,000 100,000 50,000 FY2024 FY2025 ■ Personnel Operating t! " N o� a� ce m dm d s m L 3 a� cn m a) a x W s pis qI" g g s s s � s a I$ g s I� F a 9 _ g p p�p m 8 N 3 � Ey i V � t�i4 FpE EpE Fp�C C r r # . ! E! � . �! (� b �. , | E !! ! )§ / ( $\ 6! ! \ - _..ly!/nt |§,,t#r tom! t!!!*§ (- /!)!!{j!!!r!» / (!!{[,! \ };2> , , Public Works Streets Services, _Tunctions andActivities The Facilities Management/Streets Division of the Public Works Department functions as a multifaceted workforce which accomplishes building maintenance and manages stormwater and local option (street maintenance) applications. This Division maintains drains, pumps, and flooded locations during storms, as well as cleans streets, repairs and replaces sidewalks, performs light maintenance (plumbing, carpentry, masonry etc.), and manages downtown solid waste and parking meter services. Goals & Objectives The Public Works Department's multifaceted Division aims to provide the highest level of service in maintaining the exterior of all Village facilities, ensuring they are clean and tidy. This involves regular inspection of the facilities and their equipment to meet life expectancies. Additionally, the Division aims to maintain the Village's streets and sidewalks in proper order, preventing deterioration and providing temporary repairs as needed. The ultimate goal is to foster a safe, welcoming, economically viable, innovative, and environmentally sustainable community, built on trust and a resident -centric approach, while highlighting its celebrated charm. Performance Measures IN2024 f y2024 FY2025 Estimated-Actuafs (throe h Estimated 3131124) Linear Feet of Curb & Gutter Repaired 500 9,000 2,000 Linear Feet of Plant Beds Replaced 1,100 1,100 1,100 Linear Feet of Sidewalk Repaired 5,000 4,500 5,000 Number of Code Compliance Actions 200 125 200 Number of Doggie Waste Station Collections 4,650 5,000 9,240 Public Works Streets Budget Highlights FY2024 FY2025 C6anoe Personnel Services. .._...._.............. $ 208,079 $ 214,024 $ 6,745 Operating Expenditures/Expenses..... 646,291 532,599 (113.692) Other Uses.......... _..__.._._.. _.. _.. 130,000 135,000 5,000 TOTAL._.....__.._.._...__.._. $ 984,370 $ 882,423 $ (101,947) Facilities Management/Streets Budgeted Expenditures 700,000 600,000 500,000 400,000 300,000 200,000 100,000 Elm IWE FY2024 FY2025 ■Personnel ■Operating ■Other Uses 0\ �\ §� 2 � 0 � � � � � m k ) g a . x w f 5/ \\ , ]/\ q ! ( ! . . \/® ! ��( \ �|( >! \\}� \\!/ w ° , ! ( ' $ \ � \ \ g\ �\ §� � 2 0 � t g � 2 � ! § x L ! ) ] | ! ! , ) | [ \ \ { {\ \\\ )\ \\ \) \\ § \ ) 7 ) | ) { ! {��w. � �.� _r , | w [ \ § � � | } k } � ! a\ c\ §� � � 0 3: � Im � � m g _ g a x w Z& y (� b ¥.� 8 « §! . f; -; : : _ 0))r [`{§)!! | {�% � �. ] | | §| | /• �- \ f� |` ! ; \ ; a 4 ! !! | � {■ « ! ! § | | | |) ^ )` E { � 2lf`!! ;!!|[z ( \ ■ Public Works Public Works Administration Services, Functions and Activities The Administration Division of Public Works is responsible for the organizational functions of this large Village Department. All paperwork associated with these functions (payroll, accounts payable, purchasing, customer service, etc...) is coordinated through this Division. This administrative unit also coordinates interdepartmental activities with support (intergovernmental coordination, etc.). A total of four budgeted positions supports this element of our department mission. Goals & Objectives The goal and objective of the Public Works Administration Division of the Public Works Department is to ensure that the Department functions at the highest level of efficiency and optimal performance through guidance, i.e. employee training. Additionally, a goal of this Division is to perform a yearly audit of all documentation to ensure compliance with all statutes and laws. Performance Neasures JN2024 Estimated f y2024 Act'uaC4 (through 3131124) Number of Customer Calls/Complaints Received 10,000 5,000 JFY2025 Estimated 10,000 Public Works Public Works Administration Budget Highlights FY2024 FY2025 Change Personnel Services....___. _......_ $ 431.390 $ 430,579 $ (811) Operating Expenditures/Expenses 120,879 145,013 24.134 TOTAL._..__.__._._.__.__.. $ 552.269 $ 575,592 $ 23.323 500,000 450,000 400,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 Public Works Administration Budgeted Expenditures FY2024 FY2025 ■ Personnel Operating N O� CL CC v +r dm m d Y L 3 a� on -0 3 al ul a a x W g E a 8 s s is a 39 uls $� A1. a � � a _ A Fa its 3 `u � ��S ye� 3 ye� j w` ✓� EI E u5 � �ye E v E s n p � Y %��w � �.� ; ! § § ! , � \ ;Q>' ! ) `� || \ ® ) ) ) \ ! $ ! ; | � � ) � | 4 ,!� {\> );; | R £! > | �/ | E � E wa � E B a' g S s o K E ag o vSo vSE 8 gym E5'8 pa� N4. ' ff4 E / ® � «�� • !! ■ r! ■ | I\\/! !!(!}§ \.m/ !\ !) !/ ! i| 69 ! 2;!!![!!!|!! # !r!!!!;!! \ ,. /! ! . . . - §_, !^ tf f ! r ! Public Works Recreation Maintenance Services, Functions and -Activities The Recreation Maintenance Division of the Public Works Department maintains the Village's exterior recreational grounds (Multipurpose field, Tot -Lot playground, basketball/tennis courts, etc...). Goals & Objectives The goals and objectives of the Recreation Maintenance Division of the Public Works Department are to create and maintain safe, welcoming spaces for living, working, and playing. We aim to ensure that residents can engage in their highest quality of life, being mindful and responsible, while enjoying clean and neat Recreation Fields, Basketball/Tennis Courts, and Tot -Lot Playgrounds. Our division is committed to providing friendly, complete grounds care, including weed control and fertilization, and assisting with the setup and breakdown of special events. Additionally, we create large tented areas during the summer programs, promoting a safe and enjoyable environment for all. Performance Neasures gY2024 JN2024 Fy2025 Estimated-ActuaCs (through Estimated 3131124) Acres of Rec. Field Maintenance 6.8 4.4 6.8 Public Works Recreation Maintenance Budget Highlights FY2024 FY2025 Change Personnel Services .................... $ 164,037 $ 168,029 $ 3,992 Operating Expenditures/Expenses 117,818 108,240 (9,578) TOTAL._.__........_._....__... $ 281.855 $ 276,269 $ (5,586) Recreation Maintenance Budgeted Expenditures 180,000 160,000 140,000 120,000 100,000 80,000 60,000 40,000 20,000 FY2024 FY2025 • Personnel ■ Operating $\ �\ 2� � 2 0 3: t cn � 2 ■ _ ■ a x w �:& /�� : | | ! ^ | ! ) e . | | | ! f^ | , s {; {! ! / k |' ` k , i ® 716!)!! ;§Q �{E /E��\s > � \�� ; Public Works Facilities Management Services, ,T"uncM97u and_Activitaes The Facilities Management Division oversees the daily operations and maintenance of the Village's assets, which include seven buildings: Village Hall, the Police Department, the 9900 Building, Brockway Memorial Library, the Community Center, the Field House, the Aquatic Center, and the Public Works Compound. Facilities Management serves as a single point of contact for asset management in their designated area, ensuring safe, efficient, and cost-effective operations. Their responsibilities span multiple disciplines to maintain the functionality and safety of the built environment. Goats & Objectives The objective of the Facilities Division is to effectively maintain and operate all public facilities, ensuring they are welcoming for residents and employees. Since employees spend a significant part of their day at work, it is crucial for the facilities management team to create a comfortable and productive environment. We are committed to "Serving our community with integrity and professionalism, while enhancing the highest quality of life for all." Performance-%Ieasures 3= y2024 Estimated YY2024 ActuaCs (through 3131124) Responsive Service New Division New Division f y2 025 Estimated 1,000 Calls Public Works Facilities Management Budget Highlights FY2024 FY2025 Chanaee personnel Services....... _.___.._ $ - 8 182,663 $ 182,663 Operating Expenditures/Fxpenses._.. - 101,641 101,641 Other Uses_. _. _..._...................... - 80,000 80,000 TOTAL __..... _................... $ - $ 364,304 $ 3 ,304 200,000 180,000 160,000 140,000 120,000 100,000 80,000 60,000 40,000 20,000 Facilities Management Budgeted Expenditures FY2024 FY2025 ■ Personnel a Operating ■ Other Uses g s g g s g s ss s s E 6 c N •• Q f '� F�� F &aa E r� F �r�, � F E E f E •6pV�I'c � � °n' n =� 3 3 �� F V g g� J o E • ae I'�e 8 Ig 2 8 oI $ E I N R 8 8 �Ilolo 8 8 8 8 Yg a oy0 u 6 � pnn L$Ec S J E�8 ; E Wow A Wd E a<g LL o o a� c c o a o 8 ]I I ;I I y R.� �/as « \, �. ■ . } )! . ■ , 7 f# !J- !!{ \ !! ! ! ! 0 E �PP9 _N �CO :1 F`4 "'hw' i 8 Ig 8 $ s S S s 0 5 B u d Ng " o�g o�gmo ga 5>Wk ��a �\ �t §� s 2 0 � t r.n � 2 @ a x LU !! , ■ ■ S. I, ! 1, . y ■ -! .B„ ;! !! �; !fit{ /\!_|�. �° .:; ; ■!� !. g z g : �, s s s s s � � e s s s s Ea s s s s �m E S. ajs p q F �E UK U8 u° � 5 m $ u°o c u $ Y c> E E $ E v 8$ E d o x .� o 55 p o g g o fi b O cam'£ O� u a O O ¢u e e !� | �| - 1! s 1. > , F,r,,,! -- }\ !;!; !!! \ ::» : LIBRARY DEPARTMENT :_ Organization Chart Brockway Memorial Library Services, ,Functions andActivities Mission Statement Brockway Memorial Library The mission of the Brockway Memorial Library is to engage our community in opportunities for literacy and lifelong learning and to enrich the lives of our patrons by providing access to a wide variety of information, materials, and offerings, with a focus on education, the arts, and culture. Vision Statement Youth Services Department of the Brockway Memorial Library Children and young adults, along with their families, will experience a sense of joy and wonder by exploring the world through their library. Mission Statement Youth Services Department of the Brockway Memorial Library Brockway Memorial Library's Youth Services Department provides for the educational, recreational, and informational needs of the youth of the Miami Shores Community. This is accomplished through collection development and programming geared toward children and youth from birth through high school, respectively. The goal of the BML Youth Services Department is to foster an inviting environment that promotes literacy for youngsters and their caregivers. We strive to nurture and empower all youth by inspiring a love of reading, sparking curiosity and joy of discovery, and by providing access to information, knowledge, and diverse ideas. Goals & Objectives Brockway Memorial Library emphasizes service to individuals, and its collections and offerings reflect the local community's interests and needs.In the Village's 2022 Strategic Management Plan, 4 major areas were listed as key initiatives: Awareness & Access of Library Offerings and Services, Enhanced Educational Programming, Continued Expansion and Digitization of the Village Archives, and Maintenance and Improvements centered on the aging physical structure of the Library. These goals remain our focus this year and going forward. Numbers below reflect statistics related to Library usage and circulation of its materials. Brockway Memorial Library Performance .%feasures The following numbers are based on the Library's published Annual Reports which run through May 31A. fy2o24 ,fy2D24 FY2025 Estimz ted Actua& (through Estitnnted 313✓24) Total Circulation of l Print& Dgital 36,500 36,428 36,500 Total Programs Presented 200 262 200 Total Program Attendance 6,000 6,325 6,000 Total Registered Patrons 7,550 7,613 7,963 Total Number of New Patrons 330 418 350 Average Daily Visitors 85 112 103 Budget Hiahliahts FY2024 FY2025 Change Personnel Services.... .............. .. $ 428,359 $ 451,332 $ 22,973 Operating Brpenditures/6rpenses 259,363 241,299 (18,064) Capital Outlay ........ .............. 37,900 37,500 (400) Other Uses ................. .......... _.. 28,000 20,000 ($000) TOTAL ........... .... .... _._.. _. $ 753.622 $ 750, 131 $ (3,491) 500,000 450,000 400,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 Brockway Memorial Library Budgeted Expenditures 0 0 III Personnel ■Operating ■Capital 0Other Uses | - !!(^ , ■ ■■■8 « .! f !! . &� g\ §� � 2 0 R � � � 2 k { ■ x w ! \ .a■ ■ i;! ! `7 ! !\ ) : • .= E )§}j\ 2 \ & i £ ! ■ ■ ■ � _ f ! { ! *\& { � ) �. ,:} | a!! , ! ! , is, \ || , ■ w � 8 =.!\|i! z4 �\ /t//)!! �^ �"° • f f ! \! f! w\& �.� \ \ ( \ | | , | ) :{ : � !) ! !{ ! {!! 9 {;! � \ / ! ! a\ cet §� � 2 0 � t cn M 2 ■ _ ■ � x LU ] || , e . ' / [ | ) \ } - { )\ \is. Ilk 9 e E 3 y m` LL O W_ N 1FV Parks & Recreation Director Executive Assistant Assistant Parks & Recreation Director PAERA & Aquatic RECREATION SU perW6or SUPERINTENDENT Ageuatic Maintenance P ragrama/Event Sup rvlso Workerll Speci list Recreation Monagerli .odor, Aquatic Maintenance cam muniry Rodger Md I Specialist Worker ll Center AI[entl o nts (3) AtMNIc Program Facif[y Mai s ealalist p Specially[ Office LifeguarE ll auemm�[s(5) � Al[en0anb(3) (FIT) Caaches(6) Counselors(12) Counselars(2J (PIT) (PIT) Lifeguard 11 (vlT) - (PIT) Fadnty Das Drears(2) Attentlan[6(5) (PIT) Lifeguard l(II) (PIT) RecfBa[i0O LBatler Lifeguard l(TJ) (seasonal) Parks & Recreation Parks & Recreation Administration Services, Functions andActivities The Parks and Recreation Administration Division plays a pivotal role in providing Village residents an atmosphere that provides a wide range of recreation and leisure programming, and charming parks. The Parks and Recreation Department provides innovative programs tailored to meet the needs of Village residents. Responsible for directing, planning, and implementing a diverse range of programs, the division also coordinates special events to foster the Shores Village's character of friendly living and small town feel. The Department oversees maintenance of parks, amenities and facilities providing for safe play and an inclusive welcoming environment. In addition, the Division oversees the Fine Arts programming providing cultural diversity for residents. Moreover, the division prepares and administers the annual Parks & Recreation operating budget, as well as the development and execution of a comprehensive five-year capital plan. Budaet Hiahliahts FY2024 FY2025 Chanae Personnel Services ......... $ 324,973 $ 345,602 $ 20,629 Operating Expenditures/Expenses 67,034 80,941 13.907 TOTAL ..... ........... ..... ..._._... $ 392,007 $ 426,543 $ 34,536 Recreation Administration Budgeted Expenditures err rrr 250,000 200,000 150,000 100,000 50,000 ■ FY2024 FY2025 0 Personnel ■ Operating a\ ce — §co s 2 0 3: t � � 2 ■ � x LU ® , ) ( §! k | !• « .■ ■ ■ ;| f ^ � § | k 8 (§ ! ! �{ :: )){| � !| i)| ! !| !E ! |, !! | `§\! E |i=! ! ! ! !!. ,e •; !l�•�. ! _ \!!|{!! ! : : El n ti 8 18 .� < 8 I� g 8 g E g � � 8 - ^office€Ev�gE��afEv�_ gg°6a&8 o Y ° Parks & Recreation Athletics Services, Functions and Activities Within the Miami Shores Parks & Recreation Department, the Athletics Division plays a pivotal role in facilitating a wide range of programs and activities. From intramural sports to subcontracted travel sports, after school care, and summer camp programs, the division ensures that residents have ample opportunities for physical activity and recreational engagement. This division works diligently to coordinate schedules, manage facilities, and provide a safe and enriching environment for participants of all ages and abilities. The sports programming, provides an array of intramural activities to the community. From soccer and basketball to baseball, softball, and flag football, participants have the opportunity to engage in their favorite sports. Additionally, the department's after school care program, accommodates up to 70 children. During the summer camp program, the division welcomes a maximum of 130 participants each week, overseen by a staff of 14 counselors and four supervisors who oversee various activities such as pool time, field trips, and other recreational activities. Furthermore, the Athletics Division enriches its offerings with an average of eight specialty sports camps throughout the year, ensuring there's something for everyone to enjoy. Goats & Objectives This fiscal year, the Athletics Division has set a goal aimed at enhancing participation in its after school care program. The objective is to reach and maintain the program's maximum capacity of 70 children, ensuring that a greater number of families in the community can benefit from this valuable service. Through outreach efforts, promotional activities, and community engagement initiatives, the division aims to raise awareness about the program's benefits and attract more participants. By achieving this goal, the division will not only provide essential care and supervision for children but also contribute to the overall well-being and convenience of families within Miami Shores. Performance Measures FY2024 f y2024 TY2025 Estimated ActuaCS (through Estimated 3131124) Increase participation in pre-school sports N/A Yes 10% Increase participation in all sports 25% 25% N/A Increase Afterschool Care Program to full capacity N/A N/A 15% Parks & Recreation Athletics Budget Hiahliahts FY2024 FY2025 Chance Personnel Services .................... $ 628,422 $ 639,134 $ 10,712 Operating Expenditures/Expenses 383,317 404,098 20,781 Other Uses ............................... 50,000 - (50,000) TOTAL _.._......................... $ 1,061,739 $ 1.043.232 $ (18,507) Athletics Budgeted Expenditures 400,000 300,000 200,000 100,000 FY2024 FY2025 ■Personnel ■Operating ■Other Uses ( ®-k {�� . ® a ,| | ■ | [ \ | ( r 9 8 g gvg g 5 oLL g g g g g :ya'' •fi�ae ��BNz��B$'��g ��g��gg �gc�"g c e ^ _, 8 ,. ` I! *\& (\ b %., | | | | ) 4L •�Q � ¢v �O �M" 8 s� a 8 88 8 s s ss m 888 $ 8 1 ;iB 8 aas ex� � a LL Lq � c u5 E w ~ A 9 p 6 2 �' E < � c � c �� y36�� NN � E •'�� n o N rry G a V L L$ J @ g S q° E E e s. $ $ k �S w av& S 'a u5 e 5 v g E i g E$ E une" E E `e g s E E L 8 V 3 0 ii 8 O O wg om � m e 2 :� �� . \ \ \ \ k ■ mm ,■ . !|! 3~ �� [|E t l �; !)�)// | ._ ; v!zI - : }; ) |!!!:!{§I!{{!!{t!```; / /|},!|.!):. f/g !!r<f ` E. ` g\ �! §� � 2 0 � % cn � 2 ■ u k ■ a , x LLI ! \ 88 ,. ! I� | || , ! 4 4 , | IN | | \ | | � )\ i\k ` !! / {I) 19 {� {! ,!�! !;! .,. !\!! [.; ! !� ;� / ! ! g EE Ga m � g Em � g B o a.L � qi9 g N v gg C Q c i Lo q sin g. ti V �8 8 8 s to L� �P43 �.IGE 8 0 8 _w_�E- 54 1^ m I$ B /��,y [ . ( k ) )( \ ) || ! ! ! | | !§ � ] ||) ! | ; , ! s 4w,� ■ 1■ w)y �• | ! `[ | ^\ | � $ \ .■ ! , . E ` , ! ! ! ! ' . | �- ) ` ,t|;.|i!. \ � /!§!»/)!!§)! 11: /i§,! b : !g e a\ �\ §� 2 � 0 � t cn ,a 2 ■ § a x w �.y .� {��/ \ . ) § ! | N Parks & Recreation Community Center Services, Functions and..2l.ctivities The Community Center Division runs over 40 recreation and leisure classes each week and over 30 specialty camps during the summer. Additionally, this division coordinates over 25 special events throughout the year. Events include Marshmallow Drop, Memorial Day, Independence Day, Downtown Shores events, and Santa's Express. Goals & Objectives In the upcoming fiscal year, the Community Center is dedicated to meeting the needs of our community through a strategic focus on enhancing toddlers and youth programs. Our objective is to cater to the evolving interests and requirements of our residents. Through thorough evaluation, all existing programs and amenities will be scrutinized to ensure optimal resource utilization. Additionally, we are committed to augmenting our service hours and program roster to accommodate the community's needs effectively. Performance .Measures Fy2024 J y2o24 FY2025 Estimated ActuaCS (through Estimated 3131124) Increase fall and spring programming 20% 20% N/A Increase events that will enhance Village life N/A Yes Increase programming for toddlers & seniors 10% 10% 10% Adding classes previously suspended due to COVID-19 Pandemic Yes Yes N/A Parks & Recreation Community Center Budget Hiahliahts FY2024 FY2025 Chanae Personnel Services .................... $ 283,094 $ 298,387 $ 15.293 Operating Expenditures/Expenses 687,835 665,672 (22,163) Other Uses ....... ......... ............... 65.000 15,000 (50,000) TOTAL__.__.___............_.. $ 1,035,929 $ 979,059 $ (56.870) 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 Community Center Budgeted Expenditures FY2024 FY2025 ■ Personnel ■ Operating ■ Other Uses t� N ON CL c�C v a� m a� t L O 3 4a a) cn m a) a) a x W 4f L` OY �i /l{ry''�.1PO �N R a a o s s a � � a 8 8 8 a s s a � s s t� N O� N CL o�G v dm d t L O 3 cn m a) C a x W b k s s s s g m A a a s s s s w � a s s s � e. e u� �,9 C� _ter_: J� P ig gg r & 8 88 8 8 8 s s o m 8 8 S _nPo�?gy Ea� o"g e� ov$ og g Ea8 € ovg tic EL�d£ u Op O 8 O q i � 6 d E III £ E & m o .e E n v6&gel 07 E `o yE'y5 wg §08z .sg E � E hQah Ls, ti Z��u 'ax s ! ��i� � !t [ §I I , a,l,,,e ° �°.,!■e «!k'. . ., hFOR 9 \\{/\ ) `E i Y^` e � �4v 2� W V e cW�gg u Y N= g V a p m U'u c - O Parks & Recreation Aquatics Services, Functions and -Activities The Miami Shores Aquatic Facility is comprised of an 8-lane competition pool, an activity pool, and a spa offering comprehensive aquatic programs including adult and youth swimming lessons, Eagle Aquatics Swim Team, water exercise classes and free swim. The new activity pool "Wild Waters" features 5 slides, spray features, a 350 gallon tipping bucket and interactive water toys. This state-of-the-art facility offers the best aquatics facility in the area, rivaling several large - capacity facilities. The Aquatic Center also hosts several special events throughout the year including an annual Egg Dive, Teen Nights, Dive -in Theater and Family Nights. GoaCs & Objectives The Aquatic Center has set goals aimed at enhancing its community impact and safety initiatives. Focusing on expanding its Learn To Swim Classes, ensuring that individuals of all ages have access to vital swimming skills. Additionally, there's a commitment to bolstering Pre School Aged Swim Lessons, recognizing the importance of early aquatic education. Moreover, the center aims to strengthen its community outreach efforts by providing essential Red Cross CPR and First Aid Classes, empowering residents with life-saving knowledge and skills beyond the pool environment. Performance .Measures Increase Admission Revenue Increase attendance in swim instruction class Increase Red Cross CPR Classes for public FY2024 FY2024 Fy2025 Estimated ACtuals (through Estimated 3131124) 20% Yes N/A N/A N/A 10% 10% Parks & Recreation Aquatics Budget Highlights FY2024 FY2025 Change Personnel Services ........................ $ 691,204 $ 549,871 $ (141,333) Operating Expenditures/Expenses.... 389,588 381,137 (8,451) Other Uses ... .............. ._.._......... . 83,000 10,000 (73,000) TOTAL .......... _. $ 1,163.792 $ 941, 008 $ (222784) 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 Aquatics Budgeted Expenditures FY2024 FY2025 ■ Personnel ■ Operating ■ Other Uses C\ �\ §� 2 � 0 3: 0) cn � � m k } ■ a . x w ! j , § | ( \ ) | ) | { ) / s ;:!!E!!|2!l�rl! !!� IT {! E 1 1yY 6� _ �Ye Y �4 R. nM� 8 e Is g 3 s � s e � � p g gg � w5 gg s 2 V O S s a 8 S S g E E r u 8 18 gg A€ E E E �S �L FE y - � & y m 8 e _ g5gg 5gps U9 w� m E8'8'Evg Ea� E8 a Ev8 v �` v$ Evg E gg c E 8 E 8g E q� o g E X tiF- w E � o C XLL e e P P � e 8 S S s � o e i s c Ga 'c�yo c E E P7 ui E x FE Dg E g� F .LF @i e kp a t< e��s� fra�aEvgEVavevgEv$ o o Y $ v N N N N N N g g g s s gR S $ � 8 E f E E o v S aa .• :E a F2 S C $ C $ W C b a Z E � u y E F z s a� j c O Parks & Recreation Tennis & Pickleball Center Services, ,Functions andActivities The Operation of the Tennis & Pickleball Division is run by a subcontracted Tennis Professional. The Center offers clinics, private lessons, and tournaments for both pickleball and tennis. The Tennis Professional oversees all tennis and pickleball programming. There are 2 tennis courts, and 4 pickleball courts and 1 mixed use court. A part-time recreation employee is present when the Tennis Pro is not on duty and the Recreation Department receives all fees for court usage while the pro is not on duty. GoaCs & Objectives The goal of the Tennis & Pickleball Division is to enrich the social experience surrounding these sports by expanding programming. Through adding additional private lessons, clinics, socials, and tournaments, the division aims to increase revenue through additional programming, The division seeks to not only enhance the socialization aspect but also to strengthen the overall community around tennis and pickleball. By offering a comprehensive array of programming, the division seeks to engage players of all ages and skill levels, fostering a supportive and inclusive environment that encourages participation and fosters a love for these dynamic sports. Performance Neasures Increase Participation Revenue Increase Pickleball & Tennis Tournaments TY2024 J17Y2024 J If2025 Estimated-Actua(s (through Estimated 3131124) 10% Yes 10% N/A n/a 10% Parks & Recreation Tennis & Pickleball Center Budget Highlights FY2024 FY2025 Change Personnel Services... ................. $ 23,607 $ - $ (23,607) Operating Expenditures/Expenses 29,806 32.946 3.140 TOTAL ... ...... .......... ............. $ 53.413 $ 32.946 $ (20,467) 35,000 30,000 25,000 20,000 15,000 10,000 5,000 Tennis Budgeted Expenditures FY2024 FY2025 ■ Personnel ■ Operating N O� N CL o°7c v a� d s L. O 3 a� m a x W c s° L V Efl O E$ G g n o n Public Works Local Option Gas Tax Services, ,unctions 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. GoaCs & Objectives The Local Option Gas Tax Division of the Public Works Department is responsible for maintaining all Village trees, streets, easements, curbs, alleys, and medians, ensuring they are clean and safe for public use. Emphasis is placed on tree trimming to maintain clear, safe roadways and enhance the aesthetic appeal of the village. Regular street sweeping is conducted to ensure that all areas meet standards for safety, cleanliness, and environmental sustainability, highlighting the community's charm. Routine inspections are conducted to verify compliance and address any issues promptly. Performance .Measures Number of Trees Trimmed Number of Street Miles Maintained Clean fy2024 3y2024 Actua(s gy2025 Estimated (through 3131124) Estimated 2,500 1,250 2,500 1440 830 1440 Public Works Local Option Gas Tax Budget Hiahliahts FY2024 FY2025 Change Personnel Services .................... $ 199,858 $ 195,519 $ (4,339) Operating Expenditures/Expenses 220,251 184,445 (35,806) Capital Outlay ........................... 31,817 200,000 168,183 Other Uses ............................... - 7,013 7,013 TOTAL ........................... _... $ 451,926 $ 586,977 $ 135,051 250,000 200,000 150,000 100,000 50,000 Local Option Gas Tax Fund Budgeted Expenditures ■ ■ ■ MEN. FY2024 FY2025 ■ Personnel ■ Operating ■ Capital ■ Other Uses �\ �\ 2� � 2 0 � � cn m 2 ■ _ ■ CL. x LU A \� � ) \ / | ] { � [, E ! ; f■ ■ !, (, \, f- { 7 k ! ) }\ )!( ! }-9 {| !! I\,!|,..|),! �•R!r!!!)!! , /! !!|{,! �!! - \/) ! !! a� g. \g: ) / | �^ 8 ,. __ � ` ( | /~ ! . f 7 Ila {\ { !k |!f ) \ / ) ; <|#. , � \ a U9 !)!!!!!!!r!!•!!I S. 0 0 Public Works Transportation Surtax Services, Functions andActivities The Half -Cent Transportation Surtax was approved by County voters with levies imposed beginning on January 1, 2004. 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. GoaGs & Objectives The Transportation Surtax Division of the Public Works Department aims to improve access to transportation. Serving our community with integrity and professionalism, we are dedicated to building an environmentally sustainable and resilient, community while engaging our residents and enhancing the highest quality of life for all. Performance Measures Review the route to compare with needs of community Number of inspections of the trolley/bus for cleanliness and safety FtY2024 Estimated Quarterly Quarterly f 1,2024 Actuals (through 3131124) Quarterly Quarterly f 1�2025 Estimated Quarterly Quarterly Public Works Transportation Surtax Budget Highlights FY2024 FY2025 Chanae Personnel Services.__ ............... $ 150,841 $ 154,242 $ 3,401 Operating Expenditures/Expenses 160,840 177,051 16,211 Capital Outlay .......................... 302,400 250,000 (52,400) Other Uses... ....... ......... 56,319 188,707 132,388 TOTAL_.__.__.__.__.___.. $ 670,400 $ 770,000 $ 9916W Transportation Surtax Fund Budgeted Expenditures 350,000 300,000 250,000 200,000 150,000 100,000 50,000 NONE OMNI FY2024 FY2025 ■Personnel ■Operating ■Capital ■Other Uses g\ �« §� � 2 0 � � cn '0 2 g ! ) a ; x L ! \ ■ !7 ° ■ , \| | § | \ ! » 7 - | � ! ! !| !) ! ¥ 5 \{\\}\!|!{};lI{:ak! .�`.! r!!`E.r!!\;!!![!! fE� g\ �m §� s 2 0 � t tm � 2 � ! § a , x LLI - ■ ■ ■ ,■ § ! ( )\( ) !, ), 14 ) to !\ !) ! \|!!||/! ;!!|°!!� ]!! °` I ypGE S� W � miz¢ ZP � !rn4 American Rescue Plan Act Fund Services, gunctions and -Activities The American Rescue Plan Ad Fund was created to account for the Federal Funds received from the U.S. Department of Treasury in response to the COVID-19 pandemic. The Village received a total of $5,191,348, classifieds as revenue replacement funds. The funds have to be obligated by December 2024 and spent by December 2026. Goals & Objectives The goal and objective of the American Rescue Plan Fund is to continue to the Village's commitment to resiliency, sustainability and investment in the Village based upon the adopted Strategic Management Plan. Budget Highlights FY2024 FY2025 Chanae Personnel Services ...................... - 105,256 $ 105,256 Operaing Expenditures/Expenses 238,300 5,515 (232,785) Capital Outlay ._...................... 5.149.765 2,957,029 (2,192,736) TOTAL.....__.___.__._.___. $ 5.386.065 $ 3,067,800 $ (2,320,265) 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 American Rescue Plan Act Fund Budgeted Expenditures FY2024 FY2025 ■Personnel ■Operating ■Capital GE y �W. � F€ gg K .. 5 L V E> u =ass =a8 eg$a , ! : | , is | �| ! I! S. 1■ !i - � f !! z! f { - } t! N O� N a� d> GC v dm d s J9 L. O 3 a ch -_ m a� a) a x W E �bt s to �4 ZN2 gm n< a� s E n u n o umi E � Eo n 4 o 4�u" $v s �m g s s � s s �m s E N n 8 a' 3 n � �° a Em oQo S • �6 W_c' Fpps OY CO I � Iq W e .fy Nye Office Assistant BUILDING DIRECTOR Permit -- Building Manager -- Inspector Permit Clerk II Mechanical - Inspector Permit Clerk II Plumbing - Inspector Permit Clerk I Electrical - Inspector(s) Roofing Inspector Structural Plans Examiner Building Services, ,Functions and Activities The Building Department is responsible for administering and enforcing all Federal, State, County, and municipal construction and building -related codes in a client -sensitive manner. Our duty is to protect the health, safety, and welfare of the people who live, work, and play in our community, including first responders. Permit Clerks handle the intake of permit applications and all pertinent submission documents. They verify the completeness of the application, check contractor information, and input the data into the permitting system before forwarding the documents for plan review. Plan Examiners review permit applications, plans, and documents to ensure compliance with implemented codes and regulations before permits are issued. Building Inspectors ensure compliance with regulations and approved plans during construction. They verify that construction methods, materials, and workmanship adhere to standard practices. Upon project completion, the Department issues a Certificate of Occupancy or Certificate of Completion. Goals & Objectives Our goal is to provide the highest level of customer service, while implementing the Village Code of Ordinances and the Florida Building Code. The Building Department aims to improve customer service by serving our community with integrity, transparency, compassion, and professionalism. We plan to reduce the turnaround time for reviewing permits and plans while ensuring full compliance with building codes and regulations to keep our community safe. During the upcoming fiscal year, the Department's objective is to enhance our online permitting software. And launch several outreach programs, including a Citizen's Academy, to engage and educate stakeholders about permit requirements. Performance .Measures IY2023 J'Y2024 JN2025 Estimated ActuaCs (through Estimated 3131124) Number of Permits Issued 2,400 1,156 2,450 Number of Inspections >7, 000 4,078 9,100 Building Budget Highlights FY2024 FY2025 Change Personnel Services ..................... $ 825,359 $ 1,017,807 $ 192,448 Operating Expenditures/Expenses. 158,443 202,310 43.867 Capital Outlay ............................ - 60,000 60,000 Other Uses ........ ........._........ _. 365,198 380,633 15,435 TOTAL.... $ 1.349,000 $ 1, 660,750 $ 311.750 Building Budgeted Expenditures 1,200,000 1,000,000 800,000 600,000 400,000 200,000 FY2024 FY2025 ■Personnel ■Operating ■Capital ■Other Uses t� N OCL� �N wT off } Iwi/ N wW m W s Y L 3 a� Im m a) a� a x W YpGf , �, S" Wd y tppG i�4. �CO IIr4 s is 8 8 z 8 g o g n g � Q� S g g e s s � s a M u s a � ga 55 333SSS s e F F ul u5 u5 w E n m � p 6` ! ! )| | ! , , ! E ` % ( 8 8 8 8 8 8 mx a s s s W;�1�n1j°^fie ./p I $v E� w n S III S $a oLL a �s J Finance Debt Service Services, Functions andActivities 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. Budget Hiahliahts FY2024 FY2025 Change Operating Expenditures/Expenses..... $ 3,500 $ 4,500 $ 1,000 Debt Service....... ............ ........ ...... 267,961 268,675 714 TOTAL ...__....._.__......__... $ 271,461 $ 273,175 $ 1,714 300,000 250,000 200,000 150,000 100,000 50,000 Debt Service Fund Budgeted Expenditures FY2024 FY2025 ■ Operating ■ Debt Service 6? E� �4� •hN�)4E N2 s - rym $ I� s I� s is s 2 €' d8Er 5 uvi a n 2 v$ g E E w g E Z u E l v a & o cGa - g'd�ti Capital Projects Services, Functions andActivities 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. Many of the capital projects are multi -year projects and may not actually begin in FY 2025. 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. Goals & Objectives In the 2022 Strategic Management Plan, the top ranking priorities of the community were identifed as septic to sewer conversion, development, parks & greenspace, building a community center, renovation the Country Club and upgrading the seawall. Serving our community with integrity, transparency, compassion, and professionalism, while engaging our residents and enhancing the highest quality of life for all, the goal and objective of the Capital Projects Fund is to improve Village facilities and infrastructure in an enviornmentally sustainable manner, spotlighting the community's celebrated charm. Budaet Hiahliahts FY2024 FY2025 Change Capital Outlay ..... _. _.. _. 669,823 348,483 (321,340) TOTAL ................_______.. $ 669,823 $ 348,483 $ (321340) 800,000 700,000 600,000 500,0()0 400,000 300,000 200,000 100,000 Capital Projects Fund Budgeted Expenditures FY2024 N Capital Outlay FY2025 E W `o: �ec ce �54 Nf. 0 oly� e �c C� SY �M GE `�=je W_ ZN `['}E� fiQ$ �µ-I � 88 am ms E 5 E s $ ' o U9 E 2 ��F I A yhW g g EQ a5 $$ g vv p n g g p N gg n p 6 $ q%$ v o li g g o d E E �7 S' �`NaN m w V V o P Q O mg n m goa �8 9 is 9 GE 1E�G � 6= Nwp' �N sr4� t� N pN CL a) > CG v a� m a� s L O 3 4-1 cn -_ 0 m a� a x W e `'gc � N2- 'fly 4� 88 c �e _� e�iF4�e I N � t� 0 Q N CL d> oG v dm d s L O 3 cm m a) a� a x W ss p8 y �E S '+gt Wa f�f1Eo 1 �O _£ �1N a E n Q r ? Y � � 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. This Division maintains drains, pumps, and flooded locations during storms, as well as cleans streets and performs light maintenance. Goafs & Objectives The goals and objectives of the Stormwater Division of the Public Works Department are to manage and maintain the stormwater system to prevent localized flooding during rain events. This includes inspecting Village -owned drainage systems for potential future flooding issues, ensuring responsive service. We are committed to serving our community with integrity, transparency, compassion, and professionalism, while engaging our residents and enhancing the highest quality of life. Our focus is on building an environmentally sustainable community based on trust and a resident -centric approach. Performance .Measures gY2024 Estimated JY2024 YY2025 ACtua& (through Estimated 3131124) Number of Inspections of Village -owned drainage systems Bi-annually Bi-annually Bi-annually Public Works Stormwater Budget Hiahlights FY2024 FY2025 Change Personnel Services .................... $ 170,455 $ 177,024 $ 6,569 Operating Expenditures/Expenses 285,471 271,817 (13,654) Capital Outlay ...__.___..... _. _.. 1.483,101 300,000 (1,183.101) Other Uses ........ 50,000 56,327 6.327 TOTAL ............. $ 1,989,027 $ 805,168 $ (1,183,859) Stormwater Fund Budgeted Expenses 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 .. FY2024 ■Personnel ■Operating FY2025 ■ Capital ■ Other Uses a\ �\ §� � 2 0 3: t cn � 2 ■ _ ■ a x LU | I! § 1= ■ ) § } k !, �� |$ I ! ! ] � ! k ® | f ! < i |:!:\!;l�,•,! !`)`!|{!!!):»�`! �• .§{I`^ . . \ , } ® wb (� �. , „ - \ 9|} ) , ! !! ■a :. ■ �| | k �( g\ §� .0 � 0 � t Ch '0 2 g ! _ ■ x L ; { r_r-I ! I! -! ! ■ ■ , § !| § !a � \ $\ �\ - §� 2 � 0 � � t � � 2 ■ � ` a x LUE E- | - ■, ■ ; = !!! \) ||| | I§! , !} ! ^! \ _ Public Works Solid Waste Services, Functions and -Activities The Solid Waste Division is responsible for the management and disposal of all non -hazardous solid waste for Miami Shores Village residents and businesses. Curbside recycling, commercial and residential garbage collection and bulk trash removal services constitute the Division's focus. Goals & Objectives Serving our community with integrity and professionalism, the Solid Waste Division of the Public Works Department aims to manage all non -hazardous solid waste collection and disposal. This includes curbside recycling, commercial and residential garbage collection, and bulk trash removal. Periodic inspections will ensure efficiency and quality. We are dedicated to building an environmentally sustainable community based on trust, responsive service and responsible, innovative, resilient, and sustainable practices. Bulk Waste Collection by Number of Properties Household Garbage Collection by Number of Properties Performance Measures JN2024 Estimated 10,300 10,300 JY2024 -Actua(s (through. 3133124) 7,725 7,725 YY2025 Estimated 10,300 10,300 Public Works Solid Waste Budget Highlights FY2024 FY2026 Change Personnel Servioes ....... .................. $ 1,445,056 $ 1,416,303 $ (28,753) Operating Expenditures/Expenses..... 1,900,371 2,193.534 293,163 Capital Outlay ............................... 332.340 300,000 (32,340) Other Uses... ............................ ... 350,000 405,930 55,930 TOTAL______.......__....__. $ 4027767 $ 4,315,767 $ 288,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 Solid Waste Fund Budgeted Expenses NONE MEMO FY2024 FY2025 ■Personnel ■Operating ■Capital ■Other Uses 0\ c\ §� 2 � 0 3: W � � � m ■ § CL x w . a f|{ ) k\| !!, } \)! ~ � « \§ \ k | ■ / ■ ■ ) k / f � , 8 , § 7 \ \ $ | , {� § /5\ )�� • a \ ( \ ( |, . ! ■ ^/ !j ,a )) [\ i {�b %.. ■ . . ,,, a § \)) !|!c �| � Public Works Water & Wastewater Services, Functions and Activities The Water & Wastewater Fund is responsible for the construction and payment of the Downtown Water & Wastewater 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. CGoa(s & Objectives Serving our community with integrity and professionalism, while engaging our residents and enhancing the highest quality of life for all, the goal and objective of the Water & Wastewater Fund is to maintain the low-pressure sewer system for the NE 2nd Ave Business District. We strive to create an environmentally sustainable community built on trust and responsiveness, responsible, innovative, resilient, and sustainable practices. Performance Neasures f y2024 JN2024 N2025 Estimated Actuals (through Estimated 3131124) Number of grinder pumps maintained 27 27 27 Public Works Water & Wastewater Budget Highlights FY2024 FY2025 Change Operating Expenditures/Expenses $ 75,149 $ 78,590 $ 3.441 Capital Outlay .......................... 72,600 - (72,600) Debt Service ............................. 240,000 240.000 - TOTAL ........ .... ................. .. $ 387,749 $ 318,590 $ (69.159) Water & Wastewater Fund Budgeted Expenses 300,000 250,000 200,000 150,000 100,000 50,000 on FY2024 ■ Operating ■ Capital I 0 FY2025 ■ Debt Service RIO s n o �� E u v Ti $ Q pp n m � � v p P p p V \§ ` |� ) !| | «5& {�� • Risk Management Services, ,unctions andActivities 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. Goals & Objectives The goals and objectives of the Risk Management Fund for the upcoming fiscal year include the following: 1) Ensuring the successful submission and receipt of the safety grant offered by the Florida Municipal Insurance Trust, 2) The timely submission of all claims and corresponding information to the Florida Municipal Insurance Trust or outside insurance agencies if the Village is subrogating claims on their own and 3) Successful and timely receipt of payments for subrogation claims the Village is handling. Risk Management Budget Highlights FY2024 FY2025 Chance Personnel Services._ .................. $ 209.187 $ 461,772 $ 252,585 Operating Expenditures/Expenses 1,648,717 1,789,416 140,699 Capital Outlay ................. 730.000 - (730,000) TOTAL_..._._._...._....._...... $ 2,587,904 $ 2.251.188 $ (336716) Risk Management Fund Budgeted Expenses 2,000,000 1,800,000 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 00,000 200,000 _ ■ FY2024 FY2025 ■ Personnel ■ Operating {� ( ){ ) , 4 ! \ �k \ ) )!) \§! ; ` �( • . ,!,! � ! ! : a ))f= . . | I| \ / w3 y (�� • \ | ! $ � | |! $» { / )^ { !§§ 52 {| \{ \{| INFORMATION TECHNOLOGY Organization Chart Information Technology Services, Functions andActivities The Information Technology Fund, created in FY2023 as an Internal Service Fund of the Village Manager's Department, is committed to modernizing and optimizing the IT infrastructure in alignment with the Strategic Management Plan. This includes replacing outdated servers, addressing growing software requirements, and implementing robust cybersecurity measures. These efforts are designed to support the strategic goal of enhancing operational efficiency and ensuring the resilience and security of our IT systems. GoaCs & Objectives The Information Technology department's goals, as outlined in the Strategic Management Plan, are resiliency and innovation. This translates to enhance the Village systems cybersecurity posture and deploy a robust disaster recovery and business continuity plan. Key initiatives include a Village -wide hardware refresh of our firewalls with a five-year lifecycle to strengthen network security, establishing a colocation contract for disaster recovery to ensure data resilience, and deploying an endpoint management system to better manage and secure user devices. We will also perform application upgrades that require new database licensing for records and finance applications, ensuring compliance and functionality for at least three years. Additionally, the deployment of new colocation infrastructure will include installing new switches and firewalls with a five-year lifecycle. Furthermore, we plan to migrate our email application to the cloud to enhance accessibility and reliability. Through these actions, we aim to prevent and mitigate any security incidents, ensure a comprehensive disaster recovery plan with regular drills and tests, secure full employee participation in cybersecurity training, and complete the planned hardware and software upgrades. These initiatives are crucial for achieving the strategic objectives of maintaining a resilient and secure IT environment, as detailed in the Strategic Management Plan. Performance Neasures YY2024 f 1f2024 gY2025 Estimated ActuaCs (through Estimated 5131124) Ticket system tickets per month 80 171 180 Installation of new servers Village Hall 14 14 N/A Information Technology Budget Hiahliuhts FY2024 FY2025 Change Personnel Services ..................... $ 206,476 $ 292,902 $ 86426 Operating Expenditures/Expenses 189,369 828,073 638,704 Capital Outlay ........................... 351,581 117,000 (234,581) Other Uses ............................... - 8,000 8,000 TOTAL_ ... .... ............ --- . _.. $ 747426 $ 1245, 975 $ 498549 Information Technology Budgeted Expenditures 900,000 800,000 700,000 600,000 500,000 400,000 300,000 00,000 100,000 on FY2024 ■Personnel ■Operating ■ FY2025 ■ Capital Outlay ■ Other Uses 7! (�w� �.� �- � ■ |! ! - ! ! •| .■ / f! i {, ,! ;i )} \ k {/ `�• ® !{- )!`` !) 25i �� . ■ ■ a \) } ! i �� b � :. ■ I: ) 11 � )), !.E } M !| | {\) / !Mk \\; !! !!. ,_!! ! ! • !\; 4 | ||!k|`!|!!i`\ (b!{! !>y!l,.i{:� ; §/|!: �` �! ! �`�! �`�■ �,d� \ % , � ]` k \ \ a r , { !!) \ ) # !!{! ( | >!°^ !| `sm s s s s s n n IE ry v. 6 '4a �e^'=LWY Ens Ea $? E ao�g E E E b E E E„ S" o OE tlE 8 $\ �t §� .0 2 0 3: � 0 ,a 2 ■ ) a x LU w;i,� % . , m . ! / ! �.� \ �k \\S\) �!! ) � ! - !{! ! )!` { | (� b ¥,. \ �■ `| (!! f!\! ! |!)/ !i :.�4!!,!`! : �`!![!!|!!!•�`I = !19 §!, | . ! \ � { ) � !) i| � '9 )!i/19 ! ! ■ / \ ) | �| �■ t ) ) I)( ` / �- !:|! !! , � 49 i!{�} t < ^ l; !t,. ,l!ll,. ; �§ _}{\��`^UE s is is is S. 18 Ig Ig g s s s 0 8 8 $ E 8 ? 8 n � a a , F� Aa q Aa o Eo rne� ti 8 tl a o£ n q 5 u m X P $ t" N OO N ww el } wW W 0] s L 3 4-1 (1) 0 m C x W & E S. I g 8 8 � ffi s s 8 g 8 g S d°vFm 0 8 8 8 0 8 8 A i L i o v g a a $ a q d E g\ §� s 2 0 � % cm '0 2 ■ § � x LU / § 25i b (� ¥.. } �\ ! 1, \\ k ! ( \§, •r!lF, §° E § ; t" N O� CL//�� N w �y } Iwi/ N m Aw m W s Y L O 3 a� cm m (D a� a x W W � ) SN i. s Ig $ $ 8 8 8 v y� 3 y e 6 o o z E $' .E E E tg a o d N O� CL d> �v m a� m d s L O 3 4-1 ch 0 m a� a� a x W 8 s g s 8 30 E` s Is m �S s 1s S. I 8 8 1 E- L e'.s_s c c E8 EqE o J O � Q d d | @,& (� b �.� 8 ! S. 18 � ,!!)/ \ , � •,,,:.., ,_! ! <- - Public Works Fleet Management Services, Functions and -Activities The Fleet Management Fund, created in FY2000 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 Management 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 receives the Fund's services. Goals & Objectives Serving our community with integrity and professionalism, the goals and objectives of the Fleet Management Division of Public Works are to acquire and maintain the entire Village -owned fleet of vehicles within the municipal inventory. Emphasizing responsive service and affordability, the Fleet Management Division will continue to support the construction or repair of other Village properties. This includes repairing and assembling damaged street signs and alley gates, as well as performing tasks such as metal and wood fabrication. This division will track the repairs to the Village fleet and maintain a record of all repairs made to Village facilities, ensuring they remain welcoming and economically viable.. Performance Neasures fy2024 gy2024 gy2025 Estimated ActuaCs (through Estimated 3131124 All Types of Tire Repairs 125 135 150 Garbage Truck Fleet Management Per Year 210 185 210 Heavy Equipment Fleet Management Per Year 240 175 240 Police Vehicle Fleet Management Per Year 1,040 520 1,040 Public Works Fleet Management Budget Highlights FY2024 FY2025 Change Personnel Services ......................... $ 395,670 $ 394,591 $ (1,079) Operating Expenditures/Expenses ..... 1,285,955 1,371,401 85,446 Capital Outlay ............................... 522,912 580,000 57,080 Other Uses ................................... - 37,895 37,895 TOTAL. _.....__... $ 2,204,537 $ 2,383,887 $ 179,350 Fleet Management Fund Budgeted Expenses 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 FY2024 FY2025 ■ Personnel ■ Operating ■ Capital ■ Other Uses | ! \ y !. : | 4) a ■ \ 3 E \ , \ � ■ | . g\ ce: §� .0 2 0 � � cn '0 2 ■ § 0. x w y5i (�� . 7] \ k ( ( ( !! \ } ) s E g g 8 g � � s s g a s 5 p � � m JP R o u N Y = Q C O 0 It 8 8 R, s is g s tl 3 v � C E C C g r W s W F u�2 gE�gW� a �ag�f ��s ik a I. C\ �\ §� s � 0 � � cn 10 2 ■ § a x LU � \] ]) � \t ° !/ { !{) z , ! �! _r | E 11� Y? t� �1{yp'a.1�li d�,�S N g g s s s a � s is � Is nc mh, � I ��.s w'=e K iv a m� g m o LW o g t o g p° g g E E E 2W £3y s a c cy O y� s � Is s I° N FC4 E._oG�na'£V Q aaca£ O •M �� 6a0�g g g 6 o9 g E �G a� N �1`}M''xK ''hw' SSiJ 8 Is s a s F W m W s> a a W p daq F3�9 � A E9'i c� a 8'cc o S a o �arc�f u o a � o a & o s o 8 8 LL IX � $\ cet §� m 2 0 3: % 0 � 2 ■ _ ■ a x LU f'® � ! 181818 \ \ \ �� ! �! �• ■ www , ■ ■ , . ! - ! \ /! {) |)|{) /� )�\\-! ' ��{ l;;»!`!»!49 d 0 } _`/(| ^ 0 ; N O� N a� ce m a� m aU s Y L O 3 4-1 aj m a x W E 6 �e (u•" =s ��s 8 Ig tf � a Jl al mo - J 5 c3 x EoN E a n N M 2 a $ E v E E v n ui m 9 g' E Egg �o E�$��o o g E �e E z s f o p os 8 8 agS lid f§& ! A � � \� ;!� ! >3 )/ ) N o� N a� d> oC v dm m d s L 3 a� cm -0 m = e' C1 a X W E 8 �a 8 8 8 8 m Im $ I� < >Q gape` e o E z F 0 C 0 GE ➢gx P 9 � O P � � � c L � � � � `Vc� T OC � ^ ? M � £ c � � c G y c menngm E'8 E v'8 g E $ n ra n E v g g Ea W.Fg `v m ,qYq.@j�yg$�&c EE�8 N •.�14 NY.'S �y 6 �j<� t� 0 Q N CL o�C v dm d s L O 3 4a W cn m a� a� a x W E S` , •bt Pq �4� E E n w` E = 9 £P�mP�q O E_ E a g P g o q 2 E i � . ............................ ,,.,,._..., [_ \.\\\/ - ]!!{ - ! - !))- \i}/ \//) \� �\ : !!|!!•!°!'!!!;! ` .............................. . .889 r :! ■!,!!, ■, ■ | §)))}}\ - f {!!!• - -` •!,!� ;; !` !!{f{ ;!!!I! ||!!||!|||||||||(g2gP2 |||||)§ \ .............................. ) |§) ! . . * . ])ll;;!!!!!!!!!!! a1%! !!!`` !|||||!!|i !°!!!!!!!!!:. \ § Z ZZ ` ; k� � • !I�/��() {,§§)§§§[, ]{){)(1 |�!!!!!!!} \\\\�\ [ [ co § \/ \ \\! \ - { /\ ) � � {E3| r!|.\ \\��,>! }(|f!&9 `------------------- -- l�-------- ------------ .$!!!§!#!k --!'■¥ k !\k\\! ;\k " " • §+k§ -)}■}[ -- !:!� §........\\\\\\�\,\\ \} !!!!!!!7 -- !|!|!||! ];) «;!- _ \z\\ Glossary of Funds & Key Terms Funds 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 a minimum of $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 157 the Law Enforcement Training Trust Fund and Pension Funds. Key Terms Accrual Basis of Accounting: Proprietary Funds use this basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred. 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 Appraiser's Office. 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"). American Institute of Certified Public Accountants (AICPA) Audit and attest standards are established by this organization for non -issuers. 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. Compression: As it relates to the new State of Florida Minimum Wage Law. The effect of the increases from the lowest wages being raised to comply and how it will impact the salaries throughout the Village. Consumer Price Index (CPI) ix: "A measure of the average change over time in the prices paid by urban consumers for a market basket of consumer goods and services. Indexes are available for the U.S. and various geographic areas. Average price data for select utility, automotive fuel, and food items are also available." Contingency: A line item in the budget that accounts for amounts budgeted for unforeseen emergencies and/or amounts that are for planning purposes which have not been finalized. Cost of Living Adjustment (COLA): An annual amount budgeted for employee salaries. Current Financial Resources Measurement "': Used by Governmental Funds. Fiscal accountability is the focus of this measurement method. Only measures current assets and current liabilities. Drawdown: Amount of money drawn on a loan. There are costs associated with each amount taken. Economic Measurement Focus Used by Proprietary and Fiduciary Funds, operational accountability is the focus. All assets and liabilities are included in the measurement. Equivalent Square Unit (ESU): Amount by which Stormwater rates are calculated for 158 Miami Shores Village. 1 ESU = 500 sq. ft. of impervious area. (Cross reference "Impervious Area"). Fiduciary ° Fiduciary Funds are those funds where an organization holds resources for others. Financial Accounting Standards Board (FASB) "i: Sets accounting standards for the following types of organizations: For -profit and Non -governmental Not for Profits. 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. FTE: Full-time equivalent. Used when discussing positions and the allotted amount of personnel assigned to the position. 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). Governmental Accounting Standards Board (GASB) The official standard -setting body for State and Local Governments, as well as Governmental Not for Profits. Half -Cent Transportation Surtax: Effective January 1, 2003, a new % 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 15t of each year. The proposed budgets are reviewed and considered by a community board. Once approved, the Village receives proceeds on a monthly basis. Historical Cost: Original cost of an asset. Impervious Area: Property that has no drainage and is concrete. Involved in the calculation of Stormwater rates for Miami Shores Village. (Cross reference "Equivalent Square Unit (ESU)"). Indenture: An agreement as it relates to bonds. Levy/Levied: As related to taxes. The amount of taxes that can be imposed upon property owners. Line Item: Account and line in the budget associated with a specific Fund, Department and/or Division showing the amount that is allocated to be spent and giving the description of what is in that account. Local Government Y2-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' jurisdictions based upon the population of the municipality. 159 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. 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. Also referred to as mills. Modified Accrual Basis of Accounting Governmental Funds use this measurement focus. Revenues are recognized when they are both measureable and available. National Federation of Public & Private Employees (FPE): The union that Miami Shores Village's Public Works employees have the option of contributing to and being a member of. Operating Budget: A balanced and consolidated fiscal plan to provide governmental programs and services for a single year. Penalties: Monthly fees accrued on each property of the Village which has an outstanding Sanitation or Stormwater balance from when the Village billed internally for these fees. These Non -Ad Valorem assessments are now billed through the Truth in Millage (TRIM) notice. 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 Fund's 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 Appraiser's Office on January 15t of each year. Retained Earnings: The accumulated income less the costs incurred during operations and/or transferred out of a Fund, 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 Fund's assets or may be used to offset deficit operations. 160 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 Appraiser's 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. Subrogation: Process in which the Village works with insurance companies to recoup the costs of assets damaged by accidents when the property is not covered by the Village's insurance policy. Truth in Millage (TRIM): Notices that property owners receive showing the proposed taxes for their property. Ad Valorem and Non -Ad Valorem taxes are shown here. True -up: An annual budget amendment done in November for the prior fiscal year for departments and funds that have gone over the budgeted amounts. In