HomeMy Public PortalAboutLTC 153-2017 Proposed Operating Budget & Capital Plan Fiscal Year 2017-18BAL HARBOUR
- VILLAGE -
OFFICE OF THE VILLAGE MANAGER
LETTER TO COUNCIL
NO. 153-2017
To: Mayor Gabriel Groisman and Members of the Village Council
From: Jorge M. Gonzalez, Village Manager
Date: September 1, 2017
Subject: Proposed Operating Budget & Capital Plan Fiscal Year 2017-18
The purpose of this Letter to Council (LTC) is to transmit to you the Proposed Operating
Budget & Capital Plan Fiscal Year 2017-18 for your review.
As you know, the First Budget reading is scheduled for Tuesday, September 12, 2017 at
7:00 pm. The Second Budget reading take place on Monday, September 18, 2017 at 7:00
pm; along with your regularly scheduled Council meeting for this month.
A hard copy of the budget book, along with the Agenda and supporting material for the
September 12, 2017 meeting, will be provided to you next week. However, the electronic
version of the book has been attached to this LTC (see email).
Link is also provided here:
http://www.balharbourfl.gov/docs/default-source/general-documents/1-1-bh_cover-
report-2017-18-v3-hor.pdf?sfvrsn=d4094694_4
Finally, I have asked my assistant, Alex Cardelle, to schedule budget briefings with each of
you should you wish, at a date and time that is convenient for you.
Please feel free to contact me should you need further information.
JMG
BAL HARBOUR VILLAGE, FLORIDA
COMPREHENSIVE
ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED
SEPTEMBER 30, 2016 PROPOSED OPERATING BUDGET & CAPITAL PLAN
FISCAL YEAR 2017-18
MAYOR
Gabriel Groisman
ASSISTANT MAYOR
Seth E. Salver
COUNCIL MEMBERS
David Albaum
Patricia Cohen
Jeffrey P. Freimark
VILLAGE MANAGER Jorge M. Gonzalez
VILLAGE CLERK Dwight S. Danie
FINANCE DIRECTOR Amber Riviere
CONTROLLER Tom Pham
BUDGET ADVISORY COMMITTEE MEMBERS
Jose Biton, Chair Gerald Rosen
Joel Mesznik Raj Singh
Raymond Slate
TABLE OF CONTENTS
VILLAGE MANAGER MESSAGE ………………………………………………………….…… 1
OVERVIEW …………………………………………………………………………………… 19
FUNCTIONAL TABLE OF ORGANIZATION ………………………………………………...….. 25
FINANCIAL SUMMARY ……………………………………………………………………..…. 27
DEPARTMENTAL NARRATIVES
LEGISLATIVE …………………………………………………………………………………. 51
ADMINISTRATIVE SUPPORT
ADMINISTRATION ………………………………………………………..… 53
INFORMATION TECHNOLOGY……………………………………………… 57
LEGAL SUPPORT ………………………………………………………… . 60
GENERAL GOVERNMENT…………………………………………………. 61
FINANCE & BUDGET ………………………………………………………………………… 63
POLICE ……………………………………………………………………………….…...…. 67
BUILDING …………………………………………………………………………………….. 71
PARKS AND PUBLIC SPACES ………………………………………………………………... 75
WATER AND WASTEWATER UTILITY FUND …………………………………………………. 83
RESORT TAX FUND …………………………………………………………………….….... 85
CAPITAL OUTLAY ……………………………………………………………………………. 91
POSITION DETAIL ………………………………………………………………………….... 95
VILLAGE MANAGER’S FY 2017-18 BUDGET MESSAGE
September 12, 2017
Honorable Mayor and Members of the Village Council:
I am pleased to present to you the Proposed Operating and
Capital Budget for Fiscal Year (FY) 2017-18 which commences
on October 1, 2017 and ends on September 30, 2018 for Bal
Harbour Village. This document outlines the fourth budget I
have developed since becoming your Village Manager and,
as in years past, provides you and our community as much
information as possible about our Village’s plans and
expected accomplishments during the next fiscal year.
Reviewed together with our Comprehensive Annual Financial
Reports (CAFR’s), one can get a very good and clear
understanding of our financial position as well as past
accomplishments and future plans for our community.
As you know, Bal Harbour Village has three (3) primary funds
used to operate the Village: (1) General Fund (GF), (2) Resort
Tax (RTF), and (3) Water and Wastewater Utility Fund (WWUF).
The total Proposed Budget for all funds is $ 26,133,000
(including a Capital Improvement Program allocation of
$3,866,400). In addition, we continue to provide
management and operational services to the Gated
Community Area. You will recall that last year, the Village
Council agreed to extend this arrangement for three (3)
additional years. The allocation of approximately $570,000
for next fiscal year (year two of the extension), is not included
in the above total, but is part of our overall activity. Through
careful management practices and conservative financial
policies, the Village continues to maintain a very strong
financial position in all of our funds.
The FY 2017-18 Proposed Budget includes my
recommendation to keep the current millage rate of 1.9654
unchanged. This would be the third consecutive year with our
millage at this historically low level, which is a reduction of
4.6% since 2014 and a cumulative reduction of 32.27% since
2004. This year, our assessed property values grew
substantially as a result of the completion of the new Oceana
Bal Harbour condominium project. This infusion of value is
reflected in the projected ad valorem revenues for next year.
Another significant accomplishment, which affects our
finances going forward, is the approval of the Development
Agreement between the Village and the Bal Harbour Shops.
This Development Agreement includes various elements of
public and financial benefits to the Village which will come on
line over the next several years. This Proposed Budget
accounts for those activities and their corresponding financial
impacts. You will see, however, that we have attempted to
limit growth in the recurring expenses of the Village to those
of standard inflationary costs and/or personnel expenses. The
most significant investments of new funding for FY 2017-18
are found in various capital improvement investments to our
public spaces and infrastructure with nearly $1.6 million in the
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General Fund and a total of approximately $3.9 million
allocated across all funds.
BUDGET DEVELOPMENT GOALS
In developing the proposed budget, we continue to focus on
the following five (5) key goals, which have guided my
Administration since I became your Village Manager:
• Enhance community policing strategies and
accountability;
• Improve and beautify our public spaces;
• Invest in our Information Technology;
• Enhance community engagement through public
events and expanded communications with our
residents and visitors (this goal was formerly titled:
Expand our communication with our residents and
visitors); and,
• Establish sustainable fiscal policies and plan for future
capital investments.
In the recent past, and moving forward, the fourth goal above
has evolved to include public events and programming for
our residents and visitors, in addition to expanded
communications. This includes events such as the 70th
Anniversary celebrations; the expanded July 4th fireworks
festivities; the Museum Access program; the Bal Harbour
Unscripted art events; and the movies on the beach, just to
name a few. We continue to receive outstanding feedback
and are encouraged with the positive response from our
community regarding these events. Therefore, we have
amended the goal to more properly reflect our
comprehensive community engagement efforts.
In addition, the Proposed Budget is the culmination of an
evaluation and assessment process we undertake each year.
We carefully evaluate the existing programs, determine
where the Village would benefit from additional investment
and ensure that we establish appropriate levels of service and
identify efficiencies or enhancements for each operational
activity. It remains my goal to provide you as much
information as possible for you to make informed decisions.
The following is a breakdown of the allocations proposed for
FY 2017-18 for each distinct Fund:
• General Fund $16,106,600
• Resort Tax Fund $3,442,900
• Water and Wastewater Fund $6,013,500
• Security & Landscape Fund $570,000
These funds combined total $26,133,000.
Upon becoming your Village Manager in November of 2013,
our initial efforts and ultimate accomplishments were as much
about working to remediate past deficiencies in order to
create a solid foundation to build upon, as they were looking
forward with a new team of professionals conducting
organizational assessments to identify and prioritize projects
for future years. There were many outstanding and
unresolved issues that the Village was facing at the time and
the Village was in need of focus and leadership to “right the
ship and set its new course.” With the guidance of our Village
Council and the infusion of new talent into the organization,
we have been able to accomplish a great deal since then. The
Village is on a sound financial footing, the organization is filled
with talented and committed individuals who are professional
and capable. We have worked to develop good government
practices and prudent policies. We have attempted to resolve
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many of the past lingering issues and have set a good
foundation for the future.
Together we have advanced improvements to pedestrian
safety, increased our police visibility through our
implementation of community oriented policing strategies,
we have improved the appearance of the Village through
increased landscaping and a hardscape cleaning programs;
we have implemented beach sand raking and lighting
improvements, new village-wide directional signage has been
installed, and we purchased a new bus and upgraded the new
Bal Harbour Express Shuttle, through enhanced technology.
Direct communication to our residents has increased through
our Village newsletter, the My Bal Harbour mobile application,
the Bal Harbour Express Shuttle mobile application, Wireless
Emergency Notification System (WENS), emails, improved
signage, expanded social media, and a brand new village
website. The adoption of and consistent use of the Village’s
brand has worked to bring together all means of
communication and advance a readily identifiable positive
image for the Village, through advertising campaigns and
imagery promoting our community’s assets the world over.
Internally, Information Technology improvements have
advanced system-wide. We have enhanced our security and
backup protocols, we have invested in new server hardware,
improved audio capabilities in the Council Chamber. We
completed the redesign and launched the completely
renewed Village and Tourism websites. And, we completed
the implementation of two new software system upgrades, in
our financial management and Building permitting platforms,
as well as our financial transparency features on our website.
Finance improvements began with the resolution of historical
pending issues with outside agencies, payroll practices which
were modified to pay employees in arrears, and a
comprehensive inventory and assessments of capital assets
was conducted. We transitioned to a new auditing firm to
ensure a “fresh set of eyes” were reviewing our financial
operations and ensuring proper controls were in place.
Finally, substantial progress has been made on our capital
program, namely Phase 1 of our Utility Master Plan, which
reached substantial completion and was put into service
earlier this year. You will recall that this phase was completely
funded through the $6.5 million negotiated grant from the
Miami-Dade County General Obligation (GO) Bond program,
$950,000 negotiated contribution from the developer of the
Oceana project and $600,000 grant from the State of Florida.
While in design for Phase 2, we are reevaluating our overall
strategy for the Master Plan to focus on opportunities to repair
and reuse existing infrastructure rather than wholesale
replacement. We are completing a comprehensive video
inspection of the entire sewer system and have already
completed a water pressure and leak test on the water system.
Where we can re-line and reseal our pipes and manholes we
will do so. Where damaged stretches are identified we will
complete repairs and continue to reuse. Ultimately, this will
result on project savings, but more importantly, will avoid
costly capital projects with messy and lengthy construction
periods. Our experience during Phase 1 has led us to look for
alternatives which will help prevent long and intrusive
disruptions to our residents.
The FY 2017-18 Proposed Operating and Capital Budget
builds upon these past accomplishments and continues the
existing level of service our residents and visitors have grown
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accustomed to accompanied by continued capital
investments in our community. The single largest source of
revenue for the Village is our ad valorem or “property tax.” In
many residential communities, such as ours, this revenue line
alone can account for 75% or even 80% of all general fund
revenue. Financial policy best practices would encourage
communities to diversify their revenue sources, so as to not
be overly reliant on ad valorem property tax – especially given
the fluctuation in assessed values that have been experienced
in the South Florida real estate market over the past several
years.
In Bal Harbour, ad valorem represents approximately 61% of
total general fund revenue. If one were to consider the
beautification and special events allocations included in the
Resort Tax Fund, the Village’s reliance on property taxes is
even less at approximately 53%. This is a great value to our
residents and means that they are carrying a proportionately
lower share of the overall cost of their government services.
While the recommended millage rate remains at its current
level, we are recommending certain enhancements, mostly of
a capital project nature. As we turn our attention to
developing a vision for our public spaces (Park, Jetty, 96th
Street-end), it is prudent to allocate funding levels to ensure
that the resources will be available when we complete the
basis of design and are ready to award construction contracts,
$1.6 million is allocated for General Fund capital
improvements and is further specified later in this message.
In addition to the above mentioned capital allocations, I am
recommending the establishment of a Budget Stabilization
Fund in the amount of $250,000. This allocation is not an
expenditure, but instead will be used to offset any loss of
anticipated general fund revenue particularly, Ad Valorem
revenue. In recent years, the Village has experienced
significant variances between budgeted and actual ad
valorem tax revenue, largely due to successful property
appeals at the Value Adjustment Board. While the state limits
our discretion in budgeting this revenue line, we have found
that significant reductions can adversely affect our overall
budget performance. Given the infusion of revenue due to
the inclusion of the Oceana Bal Harbour condominium in the
property roll, I anticipate that there may be greater property
appeal activity in the coming years. A stabilization fund will
help ensure that this increased activity will not materially affect
our ability to close the fiscal year in balance.
PROGRESS TO DATE ON OUR GOALS:
ENHANCE COMMUNITY POLICING AND ACCOUNTABILITY
The Bal Harbour Police Department (BHPD) remains
dedicated to a community-oriented policing model, focused
on increasing police visibility through innovative directed
patrol activities, and improved readiness for extreme events.
The realization of the vision and hard work of our Police
Department in restoring the public’s trust and the continued
expansion of community policing efforts, is very evident and
has netted results in reduced crime rates. Uniformed Crime
report (UCR) rates showed a decrease in crime in the last two
years and an increase in arrests and closures rates. Arrests and
closure rates are two good indicators of police performance
and effectiveness. Increases in these indicators are positive,
and reflects the efforts of our command staff, supervisors and
officers. The Police Department continues to proactively fight
crime, instituting crime prevention strategies while enhancing
their capabilities through training.
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Illuminated crosswalks, with motion-activated signalization
improves pedestrian safety, and enhanced patrol during
special events and high holy days enhances the sense of
community within the Village. The Police Department
ensured the safety and security of all guests to the Village’s
70th Anniversary Celebration, Movies on the Beach as well as
the High Holy Days through enhanced security measures,
presence and visibility. The FY 2017-18 Proposed Budget
includes continued community policing efforts, simulation-
training equipment ($15,000), the purchase of a new LED
message board to communicate events and information to
our residents ($30,000), and increase in police off-duty costs
(offset by corresponding revenue), and additional police
overtime totaling ($191,000), to ensure sustained level of
service.
IMPROVE AND BEAUTIFY OUR PUBLIC SPACES
Presenting an aesthetically beautiful setting to our residents
and visitors is key to our Bal Harbour brand. The Parks and
Public Spaces Department has consistently improved the
appearance of the Village for residents and visitors through
increased routine maintenance and cleaning of our public
areas.
Our linear park along the beach includes all new directional
and informational signage consistent with Village branding,
and rotating art installations adding visual appeal for our
residents and guests. Our Village Hall presents a professional
appearance with updates to our conference and chamber
areas with our new brand while paying homage to Bal
Harbour’s past.
The FY 2017-18 Proposed Budget continues investment in
our public spaces with funding allocations toward our
Village’s beach jogging path, park, jetty, and for
improvements to the end of 96th Street. The existing Jogging
Path along Bal Harbour Beach requires recurring
maintenance and investment to combat the depletion of
surface material and to maintain an even surface. Funding for
concrete edge repairs, re-grading, removal of unwanted
material, and re-installation of the appropriate material will
restore the walking surface to the original 2001 design
($100,000). Further enhancements to the jogging path are
proposed through the replacement of all furniture and trash
receptacles, to include custom seating unique to Bal Harbour
using wood and stone materials. This introduces natural
materials, which do not rust, designed to withstand the salt
spray environment of the beach reducing future maintenance,
and adding four to five seating areas under the existing Sea
Grape Canopy ($75,000). The end of 96th Street entrance to
Bal Harbour Beach, should be a focal point of our community,
presently it falls flat. Funding to design and construct the end
of 96th Street, to be matched by our neighbors in Surfside, will
create a pedestrian plaza to enhance the appearance of the
street end and create a defined entrance to the Bal Harbour
Beach ($100,000).
The redevelopment of the Bal Harbour Park site is a part of the
approved Development agreement between the Village and
the Bal Harbour Shops which includes a pledged contribution
of $3,500,000 toward the project. The Proposed Budget
includes funding toward the design and construction of a
waterfront community park after the community design,
charrette process with $884,400 toward architectural and
engineering work and the development of the project.
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INVEST IN INFORMATION TECHNOLOGY
Implementation of the Information Technology Master Plan,
adopted in September 2014 is now substantially complete.
What began as a system held hostage by a crypto locker
attack has evolved to include advanced system-wide security
and backups, new server hardware, the launch of the new
Village and Tourism websites. A number of improvements
were undertaken and include:
• Launched Phase 1 of e-government website,
redesigned to incorporate new Village branding and
provide greater access to Village information and
services. Mobile-responsive website features a new
government transparency portal allowing residents to
access Open Gov Village budget data, public records,
Village Manager issued Letters to Council (LTC), and
Village Clerk reports;
• Provided project management for the new Smart Gov
building and permitting system design, planning and
implementation;
• Upgraded audio-visual technology in Council
Chamber to enhance room acoustics and resolution
quality of live meeting website and television
broadcasts to include cameras, mixers, and
transmitters;
• Developed and operationalized a technology-based
Emergency Back-up Plan to ensure continuity of
information system services during and after an
emergency or disaster; and
• Implemented various business continuity and
redundancy protocols to ensure reliable access to e-
mail, internet, VoIP phone system and network
resources during unexpected emergencies and
outages.
The IT Master Plan is based on a needs assessment of IT
infrastructure necessary to implement future enhancements
to the Village’s e-government capabilities. The launch of the
My Bal Harbour Mobile App, making it easier for residents and
visitors to pay for parking, submit service requests, and
explore the Village; and the Bal Harbour Express Bus Tracker
function giving residents access to real-time shuttle bus
location and arrival information are examples of the resulting
improvements. The coming fiscal year will provide an
opportunity for reassessment and determining the next steps
on the planning horizon. Implementation of the Computer
Aided Dispatch and Communication (CAD) system within our
Police Department is the most significant technology initiative
planned for the coming fiscal year.
ENHANCE COMMUNITY ENGAGEMENT THROUGH PUBLIC
EVENTS AND EXPANDED COMMUNICATIONS WITH OUR
RESIDENTS AND VISITORS
We continue to focus on enhancing our communication with
our residents and visitors to ensure that it is clear and
continuous and that our community is as connected as
possible with their government. The proposed budget
continues to fund and enhance these efforts.
The primary method of communication with our residents
includes the mailing of a monthly newsletter as well as
customized postcards for all upcoming special and important
events. Our electronic communication efforts includes the My
Bal Harbour mobile Application (App), the Wireless
Emergency Notification System (WENS), e-mails, our social
media (Facebook, Instagram and Twitter) for both residents
and tourists, and our new government and tourism websites.
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The Village newsletter remains a popular way to keep the
community connected. Each edition includes a cover story
highlighting an important initiative taking place in Bal
Harbour Village, a general message from the Village, recent
Village Council actions, a summary of recent events which
have taken place in the Village, notice of upcoming special
events, a calendar of all upcoming meetings taking place in
the Village, public safety information, as well as other general
information beneficial to our residents. The newsletter is
mailed to all Bal Harbour Village residents using a delivery
method through the United States Postal Service which has
greatly improved the delivery of all mailed items from the
Village.
Individual and customized postcards also remain a popular
way to notice upcoming special events for our residents.
Postcards are created for all upcoming events – particularly
our Unscripted Bal Harbour Art Access Program events - and
mailed to all residents providing greater detail about the
event. This is in addition to the information about these
special events which are also included in the newsletter, but
the postcards reinforce the message which has already been
communicated previously and serves as a reminder about the
event.
Since it was launched in January 2016, the My Bal Harbour
Application (App) enables users to make service requests and
access Village information anywhere and at any time, seven
days a week and 24 hours a day. Easily downloaded to a smart
phone, the My Bal Harbour app allows users to submit
requests and photos, track previous requests, receive
notifications and important alerts, find local stores and
restaurants, and even pay for parking. Additional services
include listings of scheduled events, accessing Village
meetings and posted agendas and sending emails to Village
officials.
The Wireless Emergency Notification System (WENS) remains
a fast and reliable web-based system that allows us to send
emergency notices as well as provide public interest and
awareness notifications to the nearly 700 subscribers who are
currently enrolled. In the event of an emergency, Village
personnel may promptly communicate advisories and
directions to all residents who have opted to receive the
messages. WENS has the capability to send messages via
telephone landlines, voice and SMS alerts to cellphones and
emails accounts. Aside from emergency notifications, other
alerts sent via WENS are traffic alerts, severe weather alerts via
the National Oceanic and Atmospheric Administration
(NOAA), special events and public meeting notifications.
Our e-mail distribution list continues to grow every day. E-
mail messages are sent to provide public notices about
upcoming meetings and special events as well as meeting
agendas for all Village Council and Committee meetings. In
addition, the number of subscribers to our social media
outlets (Facebook, Instagram and Twitter) continues to grow
and serves as yet another tool in allowing us to deliver our
message to an even broader audience.
Our communication efforts with our visitors continues to grow
and evolve as well. Through our advertising, marketing and
public relations efforts, our focus is to position Bal Harbour
Village as the premier luxury and lifestyle destination
worldwide. All of these efforts are geared toward generating
more news worthy attention and media hits for the destination
and to help build brand equity for Bal Harbour Village. In
doing so, we continue to re-invest and support the Village by
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attracting tourism, generating business, creating awareness
and building equity for the destination. The goal being that
this investment will translate into continued and incremental
Resort Tax Funds, to be used to increase tourism to our area,
improve the quality of life for all in Bal Harbour Village,
improve the beautification maintenance and enhancements
on the beach and Collins Avenue, and the ongoing creation
and hosting of special programs and events in Bal Harbour
Village for our visitors and residents.
In conjunction with the Village’s rebranding efforts finalized
in 2015, our new logo and collaterals have replaced all the
former images and a style manual is in place which serves as
a guide for all communication tools and materials used by the
Village. This includes updating and replacing all of the
Village-wide informational and directional signage located
throughout the Village and on our beach. Over the years,
informational and directional signage had been placed along
the beach, the jetty and in other public areas of Bal Harbour
Village. As a result, there were a number of signs which were
outdated and/or whose look and design were inconsistent
and not unifying. Early in this fiscal year, the Village Council
approved a Resolution approving the design and
replacement of all signage throughout the Village. All signs
have been replaced over the past several months. Given that
this signage is all mostly located outdoors and most of the
signage is on or near the beach, the beach paths, and the
jetty, the materials used to create the signage, frames and
poles are of the highest quality aluminum that is then powder-
coated to protect against the elements. In total, there are
approximately 150 signs which have already been replaced.
These include signs announcing: Beach Rules,
Jogging/Walking/Bicycle Paths, Bicycle Path Rules, Rip
Currents Warning, Beach Warning Flags, Swim At Your Own
Risk, No Fishing Along Wall on the Jetty, Address signs for
Residential Buildings (on the Beach path), Park signs (in Bal
Harbour Park), Pooper Scooper signage, and Village Hall
signage.
As the current fiscal year began, plans were underway to
celebrate the Village’s 70th anniversary of incorporation as a
municipality. In November 2016, the Village got into the
celebratory spirit with a two-part, historical photography
exhibit which was curated by Dr. Paul George, a professor of
history and lead historian for History Miami Museum. These
exhibits provided a historical overview of the Village in both
an indoor exhibition at the Sea View Hotel as well as an
outdoor exhibition along the beach walk. Both exhibits were
up from November through January 2017 and the indoor
exhibit was then moved to Village Hall where it currently
remains on view. In addition, a community-wide celebration
was initially planned for December 2016 but rescheduled due
to the weather to February 2017. Well over 2,000 residents
and visitors attended this very special event which featured
seating, food and refreshments and spectacular
performances by the Palm Beach Symphony as well as Carlos
Oliva with his Los Sobrinos del Juez band and Latin dancers.
Feedback from the community on both the historical
exhibitions and the community concert were overwhelmingly
very positive and served as excellent opportunities to bring
members of our community together to celebrate.
A number of other public events were held throughout the
past year as well. These included two family-friendly movies
on the beach – one held in November 2016 and the other in
June 2017 – each included seating, food, refreshments and
entertainment for children. Well over 300 people attended
each of these events and feedback regarding both events was
very positive. For a second year in a row, a special event was
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held in late November to kick-off the holiday season with the
lighting of the holiday décor on Founders Circle and along
Collins Avenue. This event included performances by local
school children, a champagne sabering by the St. Regis Hotel,
music and entertainment as well as seating, hors d’oeuvres,
and refreshments. And also for the second year in row, a
special Independence Day celebration was held for our
residents and guests to accompany our traditional fireworks
display. This year, on July 4, families and friends gathered on
the beach where seating was provided along with
refreshments and desserts. The fireworks display was
accompanied by a musical medley of patriotic music. The
proposed budget includes funding for the continuation of
these events in the next fiscal year.
Another way of bringing the community together is through
our Unscripted Art Access Program, which continues to grow
each year. The Museum Access card now includes sixteen
cultural institutions, having added several this current year,
including the recently opened Frost Museum of Science. The
proposed budget includes adding History Miami Museum
and the Jewish Museum of Florida. In addition, nine art chats
and tours were held this past year, including: a private
director-led tour of the NSU Art Museum Fort Lauderdale in
October; a private tour of the Isabel Kowal and Francois
Odermatt collection of public artwork in the lobby of the
Kenilworth Bal Harbour as well as their private residence in
November; a private tour of the Edge Collections Exhibition
on the Island Gardens Deep Harbour on Biscayne Bay in
January; a private tour with the New World School of the Arts
at the Cisneros Fontanals Art Foundation in March; a private
tour of the National Young Arts Foundation in May; a private
family-friendly tour of the Perez Art Museum Miami (PAMM) in
June; and finally, a private tour of the soon to be opened Bass
Museum of Art which will take place this September prior to
the museum’s official reopening in October 2017. Also, our
programming around Art Basel / Miami Beach continues to
grow and include more opportunities for access to events for
our residents and guests. For the 2016 fair, we held a private
brunch at the Art Miami pavilion’s VIP Lounge. This event was
exclusively for Bal Harbour residents and guests and included
brunch and a tour led by Art Miami curators. With the
Unscripted Art Access Card, complimentary VIP access was
provided to four top partner art fairs as well as exclusive VIP
event access to select museum and collection events. The
proposed budget includes the continuation and expansion of
the Unscripted Bal Harbour Art Access Program.
The historical exhibit which was installed on the beach walk to
commemorate the Village’s 70th anniversary proved to be so
popular that it led the way for a new public art program in the
Village. Using the same space, two other exhibitions were
planned and installed this year. In February, Sartorial
Anarchy, an exhibition curated by the Museum of
Contemporary Photography featuring the visually vibrant
work of Ike Ude’s homage to fashion, was installed. The
exhibit was kicked off by a private tour, cocktails and a talk
with the artist at the Artisan Beach House at the Ritz-Carlton,
Bal Harbour. In June, the Village partnered with O, Miami – an
organization committed to building community through
literature and poetry, to curate a fun, summer-themed
exhibition, Post Haste. Inspired by pre-war marketing for the
Burman Shave Company – famous for its advertising
campaigns featuring humorous rhyming poems on small
sequential highway signs. Four poems are presented
according to the speed of the beach walk’s usage as
thoroughfare for biking, jogging, and walking. In September,
a tour of the exhibition took place followed by cocktails and a
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live poetry reading at the Sea View Hotel. The proposed
budget includes funding for the programming of this public
art exhibition along the beach walk with three new exhibits in
the new fiscal year.
ESTABLISH SUSTAINABLE FISCAL POLICIES AND PLAN FOR
FUTURE CAPITAL INVESTMENTS
Safeguarding the fiscal integrity of the Village and ensuring
the functionality of our infrastructure is a daily priority - one
that is not so noticeable when all is going right - but typically
engenders unfavorable attention when it goes wrong. To this
end, we continue our efforts to establish appropriate controls
and further improve the processes of the pasts.
We continue to improve the financial control environment
surrounding Village finances. In the past fiscal year, we
focused on two areas which merited review and adjustments:
receivable accounts with little to no activity in the last several
years and capital assets. A complete inventory and
assessment of Villagewide capital assets was conducted,
resulting in the addition and disposal of assets amounting to
a net decrease of $5.1million in capital assets within the
Village’s financials statements. As a result of this internal effort,
proper controls to maintain accurate tracking and recording
of capital assets on an annual basis were established and
implemented to ensure the consistent and accurate reflection
of capital assets going forward. Receivable accounts with little
or no activity in the past several years, were evaluated and
balances which grew and were not cleared through proper
prior use of the accounts receivable module were addressed
creating a more accurate representation of our financial
landscape. We completed our annual external audit with new
auditors for the first time since 1998, selected through the
State of Florida mandated request for proposal and Audit
Committee Process. The longstanding matters addressed
above were brought to their attention for review and through
a restatement; we worked with them to bring these issues to
closure.
Phase 1 of the Utility Master Plan was substantially completed,
leading to the removal of the permitting moratorium imposed
by Miami-Dade County due to pump station capacity. The
remaining $156,100 in State Appropriation reimbursements
totaling $600,000, and $2.359 million of the $6.5 million in
Miami-Dade County General Obligation Bond (G.O.B)
reimbursements for the Utility Master Plan project were
completed, allowing the return of these expensed amounts to
the Utility fund balance.
As your Village Manager, I charge all of my staff to constantly
evaluate how we can function and complete projects in a
more efficient and effective manner, this includes the
implementation of the Utility Master Plan which will continue
in the coming fiscal year incorporating strategies to reduce
the overall cost of this project. As such, the FY 2017-18
Proposed Budget incorporates funding to clean and video
sewer lines within the residential gated community and the
Collins Avenue corridor, to identify cracks or broken sections
which can be repaired with minimal disturbance to the surface
area. These improvements budgeted at $295,000, inclusive
of sewer manhole repairs will reduce sewer stoppages by
identifying slow flow areas before stoppages occur and
reduce sewer cost to the City of Miami Beach by reducing
Inflow and Infiltration into our system. Additional funding
toward the completion of Phase 2A of the Utility Master Plan
Project are allocated in the amount of $1.7 million for FY 2017-
18.
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In the past year, Utility operational improvements continued,
increasing radio read meter capabilities to 92-percent of
devices in the system from a low of 60-percent, resulting in
reduced human error with manual reads. The timeliness of
meter readings coinciding with those of the wholesale service
providers has improved the accuracy of utility compliance
reporting, and the ability to understand consumption
patterns. To further enhance these improvements the FY
2017-18 Proposed Budget incorporates funding for
residential Automated Metering Infrastructure (AMI). The
installation of new meters and advanced metering analytics
software, will increase accuracy, and allow real time reading
of meters from a desk pc-monitor providing both billing and
improved customer service ($250,000).
When added to recent prior year appropriations, this year’s
proposals will total more than $5.8 million in Village capital
improvements for our parks, facilities and infrastructure, and
$12.6 million toward utility infrastructure improvements. To
help fund these investments, we continue to allocate funds to
the Capital Reserve fund ($200,000) and the renewal and
replacement fund for technology ($100,000). In addition, we
continue our fiscal policy of allocating fifty percent of excess
revenue over expenditure at the close of each fiscal year to
assigned fund balance for Capital Projects Reserve (projected
at approximately $900,000 by fiscal year end).
FACTORS AFFECTING FY 2017-18 BUDGET
In developing a budget, we must look at available revenues,
expected expenses, potential enhancements, and
opportunities for cost savings or efficiencies. By setting an
appropriate millage ceiling, we established the first
parameter in the development of the FY 2017-18 Operating
Budget. It is important to set a level that offers appropriate
opportunities to make prudent choices leading to the
adoption of the final budget.
The Miami-Dade County Property Appraiser provides
municipalities with a certification of Assessment Roll Values
for the upcoming fiscal year on July 1 of each year. Pursuant
to Florida Statutes (F.S.) 200.065, within thirty-five (35) days of
certification of value, each taxing authority shall advise the
Property Appraiser of its proposed millage rate, of its rolled-
back rate, and of the date, time, and place at which its first
public budget hearing will be held to consider the proposed
millage rate and tentative budget.
This requires the setting of the preliminary millage rate, and
establishing the date and time for the budget hearing at the
July Village Council meeting. It should be noted that setting
the preliminary millage rate is simply an initial step in our
budget process. At the July 18, 2017 Village Council meeting,
the Council set the tentative millage rate, the first step to
formally adopting a budget, at 1.9654 mills, consistent with
the current fiscal year rate. The Public Budget Hearing Dates
were set for Tuesday, September 12, 2017 and the second
public hearing for Monday, September 18, 2017.
The setting of the tentative millage rate, provided for budget
development, which incorporated $1,447,300 in increased
expenses, and $1,053,800 in decreased budgeted expenses
from FY 2017, and the inclusion of capital enhancements in
the amount of $1,589,400.
TAX ROLL, MILLAGE RATE, AND AD VALOREM REVENUE
The tax roll certified by the Miami-Dade County Property
Appraiser on July 1, 2017 was $5,314,206,510, which includes
an addition of $810,208,807 in new construction and
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improvements. At the current and proposed tentative
millage rate of 1.9654 mills, and calculated at 95% of the
adjusted taxable value certified as required per F.S.
200.065(1)(a)1, the ad valorem revenue generated is
$9,922,314, resulting in an increase of approximately
$1,643,900, of tax revenue village wide over current year ad
valorem budgeted revenue.
The rolled-back rate for FY 2017-18 would be 1.8933 mills.
The rolled-back rate, calculated as required by the Florida
State Department of Revenue will provide the same ad
valorem tax revenue as levied during the prior year exclusive
of new construction and improvements. The preliminary
proposed millage rate of 1.9654 mills is 3.81% higher than the
current year aggregate roll-back rate. The state required
methodology for calculating the rolled back rate requires the
use of the current year gross roll value.
Proposed Millage Rate History & Analysis
Since FY 2007 the millage rate for the Village has dropped
significantly, by 32.27% from 2.9020 mills to 1.9654 mills for
the current and proposed tentative millage rate for FY 2017-
18. The following chart reflects the millage rates from FY
2006 through FY 2017, and the continuation of the existing
rate for FY 2018:
Currently, the FY 2016-17 adopted millage rate for Bal
Harbour Village is the third lowest millage rate in Miami-Dade
County as compared to other municipal rates. It is the only
long established municipality within the grouping of the
lowest eight millage rates for Miami-Dade County cities. The
following chart reflects the 2017 adopted millage rates for
Miami-Dade County municipalities:
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It is recommended that Village Council re-affirm their action
taken at the July 18, 2017 Council meeting and set the millage
rate for FY 2017-18, at 1.9654 mills, a rate which is $1.9654
per $1,000 of assessed property value. The proposed
tentative millage rate, calculated at 95% for budget purposes,
and based upon the July 1, 2017 estimated adjusted Taxable
Value as provided by the Miami-Dade County Property
Appraiser is anticipated to yield $9.922 million, respectively
for FY 2017-18.
The recommended FY 2017-18 proposed tentative millage
rate outlined for consideration by the Village Council allows
the Village to retain a historically very low rate, while providing
for funding of inflationary impacts to maintain existing service
levels, reduced budgeted expenses in key activities, and
enhancements toward Village capital projects as summarized
below.
By setting an appropriate millage rate we establish the
primary parameter in the development of the FY 2017-18
Operating Budget. It is important to set a millage rate that
allows for the continued advancement of our five (5) budget
development goals and allocating resources in a strategic
manner with an emphasis on results-oriented management
practices. The FY 2017-18 Proposed Operating and Capital
Budget does just that, by building on the foundation we
established together in the last few years.
IMPACT OF PROPOSED MILLAGE TO VILLAGE HOMESTEAD EXEMPT
PROPERTY OWNERS
For the 2017 Tax Roll, the median assessed homestead
exempt property value for the Village is $624,553. This is a
value at which there are as many properties with an assessed
value above this amount as there are below it. The impact of
the preliminary proposed millage rate of 1.9654 mills to the
median assessed property value for the Village is
approximately $1,229 per year per homeowner. For the
Village, the value of the average homestead exempt property
is approximately $1,017,079; the impact of the proposed
millage rate is approximately $1,999 per year per home with
the average assessed value.
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OTHER FACTORS AFFECTING FY 2017-18 BUDGET:
GENERAL FUND EXPENSE
In developing the Proposed Budget, we assessed available
revenues, expected expenses, potential enhancements, and
opportunities for cost savings or efficiencies.
The Proposed General Fund Budget incorporates the funding
for operating departments and activities within the proposed
FY 2017-18 Base Budget expenditures of $14,517,200, after
expense reductions of $1,054,000, at the proposed millage
rate of 1.9654 mills. This provides funding for existing service
levels the Village residents have become accustomed to and
enhanced investments toward Village capital projects of
$1,589,400 totaling $16,106,600.
INFLATIONARY IMPACTS
The Proposed Budget incorporates cost escalations for
employee and retirement expenses based on the actuarial
valuations of our two retirement (pension) plans, anticipated
payouts for retiring employees, and salary shifts inclusive of a
cost of living adjustment within the FY 2017-18 Proposed
Budget. In addition, the Proposed Budget includes increased
expenses for retirement $257,500, police off-duty and
overtime $190,975, and increased costs associated with
improved maintenance $104,000. In addition, additional
expense was added for special events $71,500. The impact of
these increases were offset by reductions resulting in a total
net change from the FY 2016-17 Adopted Budget to the FY
2017-18 Proposed Base Budget is $443,500, as summarized
in the table to the right:
The Proposed Enhancements to the FY 2017-18 Base Budget
include the budget stabilization reserve ($250,000) to protect
against potential adverse effects from property tax appeals as
FY 2017-18 total Revenue with Tentative Millage @ (1.9654 mills )$16,106,550
FY 2016-17 Adopted General Fund Budget (1.9654 mills)$13,823,676
CHANGES IN PROPOSED BUDGET FROM FY 2016-17 ADOPTED BUDGET
Increases
Retirement Increase (ARC)
PD Off-Duty & Overtime
Maintenance
Special Events
Less Reductions
Net Change to FY 2017-18 Budget 443,514
FY 2017-18 General Fund Preliminary Base Budget $14,267,190
PROPOSED ENHANCEMENTS to the FY 2017-18 BASE BUDGET
Operating
Budget Stabilization Reserve $250,000
subtotal operating $250,000
Capital
Waterfront Park $884,360
Jetty Restoration $332,000
96th Street Plaza $100,000
Jogging Path $100,000
Beach Furniture $75,000
Haulover Skate Park $50,000
Skid Loader $48,000
subtotal capital $1,589,360
Total Proposed Enhancements $1,839,360
FY 2017-18 Proposed General Fund Budget $16,106,550
Revenue Less Expense $0
FY 2017-18 PROPOSED GENERAL FUND OPERATING BUDGET
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the Oceana Bal Harbour project is occupied by owners and
our significant investment toward future year, capital projects
totaling $1,589,400. These investments will build upon the
more than $6.5 million in recent years toward capital projects
that improved the aesthetics, safety, and image of the Village
and will put us on the path toward achieving the physical
improvements for our community.
WATER & WASTEWATER UTILITY FUND AND RATES
Water and Wastewater services within the Village are
provided as an enterprise operation, services are funded as
payments for measurable water and wastewater services are
consumed. Rates established as charges for services should
sustain its operations and satisfy any related debt. For the
Village utility operations, water is purchased at a wholesale
rate from the Miami-Dade County Water and Sewer
Department (Miami-Dade WASD) and the City of Miami Beach
(CMB) applies a wholesale rate for Wastewater or sewer
services which travels through their system for treatment at to
the Miami-Dade WASD Virginia Key plant. Wholesale water
service is paid directly to Miami-Dade WASD, and wholesale
sewer services are paid directly to the City of Miami Beach by
the Village, for this reason their rates directly affect the rates
the Village charges to our customers.
The MDWASD has incorporated a rate increase in their
proposed FY 2018 Budget, due to projected operating
expenses, increased reserve requirements, and debt service
payments for necessary capital projects. The FY 2018
proposed budget Miami-Dade WASD increases are 5.77%, or
$0.1000 cent for Water, and 4.95%, or $0.1460 cent for
Wastewater rates, per 1,000 gallons.
The wholesale service rates and proposed changes for sewer
services incorporate both a dry season rate and a wet season
rate, the two are blended to derive a rate for the fiscal year.
The City of Miami Beach has incorporated Miami-Dade
WASD’s sewer rate increase and added a $0.0014 cent
increase to their proposed FY 2018 rate charged to the
Village.
For the Village to pass-through the proposed rate increases
of our wholesale service providers, the rates to our utility
customers would increase by 2.09% to $4.88 per 1,000
gallons of consumed for Water and 1.79% to $8.38 per 1,000
gallons consumed for Sewer services, both with a minimum
consumption of 3,000 gallons, as summarized below.
The pass-through Water and Wastewater rate increases from
our wholesale service providers to Village customers result in
a rate of $4.88 per 1,000 gallons for water and $8.38 per 1,000
gallons for sewer with a minimum consumption of 3,000
gallons per month. The Village Budget Advisory Committee
reviewed the proposed pass-through utility rate increases and
reached consensus on the recommended rates at their July
24 meeting. These rates as proposed provide for the annual
proprietary operations of the Village Utility, coverage of bond
payments, and funds toward the advancement of pay-as-you-
2016-17 2017-18 Percent Change
Rate Per 1,000 gallons $1.7341 $1.8341 5.77%
Miami-Dade Water & Sewer Wholesale Water Rates
Water rate per 1,000 gallons $4.78 $4.88 2.09%
Wastewater rate per 1,000 gallons $8.23 $8.38 1.79%
Percentage
Increase
Proposed Bal Harbour Utility Pass-through Rate Changes
FY 2017
Rates
FY 2018
Rates
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go improvements to operating capital for the Water and
Wastewater Utility and are incorporated into the Proposed
Budget. The FY 2017-18 Proposed Operating and Capital
Budget for the Utility Fund is $6.013 million, $3.768 million,
for operating expense, and $2.245 million for proposed
capital projects.
RESORT TAX
Bal Harbour Village is one of only three (3) Miami-Dade
County municipalities, along with the City of Miami Beach and
the Town of Surfside, to levy a resort tax, and in doing so takes
advantage of the benefits derived from this revenue source.
This includes the reinvestment in the promotion of tourism
and enhancing tourist eligible activities throughout the
Village as well as efforts related to the beautification and
maintenance of the Village in areas visited by tourists.
Bal Harbour Village levies a Resort Tax of four (4) percent of
the amount received on the occupancy of a room in any hotel,
motel, or apartment house. In addition, it levies a two (2)
percent of such retail sales of all items of food or beverages,
alcoholic or otherwise, sold at retail for consumption on the
premises, at any place of business within the Village. Both
these levies are consistent with Part I, Chapter 212, of Florida
Statutes.
The FY 2017-18 Proposed Budget for Resort Tax includes
$1.989 (57.77%) for Tourism related activities, $296,000 for
Special Events and Community Activities (8.60%), and
$1,454,100 (42.23%) for Beautification and Greenspace
Maintenance and other Resort Tax Eligible expenses. The
total proposed fund allocation is $3,442,880, which includes
Tourism and Marketing Services, and Landscape and
Beautification activities within the public areas of the Village.
For the FY 2017-18 Proposed Budget, the Resort Tax Funding
allocated for the Beautification Greenspace, and other resort
tax eligible activities, such as Special Events and Community
Activities is equivalent to approximately 0.35 mills or for the
fund as a whole 0.68 mills, if the services and activities were
funded within the General Fund through ad valorem revenue.
BUDGET ADVISORY COMMITTEE REVIEW PROCESS &
RECOMMENDATION
The Bal Harbour Village Budget Advisory Committee (BAC)
was established to assist with the development of the budget
and fiscal policy. The new composition of the BAC as
appointed by Village Council, began meeting earlier this year
to review the development of the Proposed Budget for FY
2017-18, and to provide recommendations for the Village
Council’s consideration.
The Budget Advisory Committee met on several occasions to
review and advise during the budget development process.
In addition to carefully reviewing at a “line item” level, the
Village’s two largest cost centers; Police and Parks and Public
Spaces Departments; the Committee reviewed the
recommended millage rate and the proposed capital
enhancements. The Committee reached unanimous
consensus to recommend the millage rate, proposed
operating budget, water and sewer rates, solid waste
assessment, and the proposed enhancements as included the
recommended operating and capital budget.
ACKNOWLEDGMENTS
I would like to thank Mayor Gabriel Groisman, Assistant Mayor
Seth Salver and the Members of the Village Council for their
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continued guidance, support and leadership with our budget
process and in helping to accomplish so much on behalf of
our residents and the entire Bal Harbour Village community.
In addition, I would like to thank the Village’s Budget Advisory
Committee (BAC) Chaired by Jose Biton and Members Raj
Singh, Joel Mesznik, Gerald Rosen, and Raymond Slate for
their time, efforts and thoughtful guidance in the preparation
and input to the FY 2017-18 Proposed Operating and Capital
Budget, as well as to the residents who participated in these
public meetings. I would also like to thank Village staff,
particularly our Chief Financial Officer Amber Riviere and all
our department directors, who worked so hard to identify
every opportunity for improved service delivery. I appreciate
all of us working together to accomplish our goals and
continue making Bal Harbour Village an even better place to
live, work, play-in and visit.
Respectfully submitted,
Jorge M. Gonzalez
Village Manager
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18
OVERVIEW
Bal Harbour Village remains a pristine community, a carefully
designed haven for the very best in residential living and
upscale tourism. With elegant homes and condominiums,
elite shops and exquisitely manicured roadways, the Village
is widely recognized as the jewel in the crown of South
Florida's communities - a model for the good life.
The "dream village" that was envisioned so many years ago
continues to prosper and thrive today. The vision for this
subtropical paradise began in 1929 when Miami Beach
Heights, a Detroit-based real estate development
corporation purchased the raw land. Headed by industrialist
Robert C. Graham with associates Carl Fisher and Walter O.
Briggs, Miami Beach Heights began the task of crafting a new
community. Perhaps most significantly, they hired one of the
leading urban planning firms of the twentieth century -
Harland Bartholomew & Associates - to design the Village. Bal
Harbour is one of only a few Miami-Dade County
municipalities that were built with a fully conceived master
plan in place.
From the beginning, the Village was envisioned as a modern
community that would maintain exceptionally high standards,
provide superior services and foster civic pride.
Village founders thoughtfully master-planned this model
community and it has evolved into an internationally
renowned place to live and visit. Their goal was to make this
Village, with its unusual advantages of ocean and bay and
South Florida climate, a lovely place to live.
Government Structure
The Village of Bal Harbour has a “council-manager” form of
government.
The Bal Harbour Village Council is made up of the Mayor,
Assistant Mayor and three Councilmembers. The Mayor
presides over Council meetings and is considered the
Village’s representative locally, nationally, and
internationally. The Council sets policy for the village. Setting
policy means making decisions about what is allowed and
19
OVERVIEW
what is not allowed in the Village, about what services need
to be provided to the residents, businesses and visitors, and
about how to solve problems that concern citizens.
The Village Council appoints the Village Manager to manage
the day-to-day operations of the Village. The Village Manager
works closely with the Mayor and Councilmembers to
provide Village services and pass ordinances that are
important to residents. With the assistance of his executive
management team and Village staff, the Village Manager
oversees the Village’s departments and major Village
functions.
FINANCIAL STRUCTURE
The following details the Bal Harbour Village Fund Structure,
describing the various funds and providing information
regarding appropriations, or spending authority, within those
funds. A fund is a set of self-balancing accounts that are
segregated for the purpose of carrying on specific activities
or attaining certain objectives, as required by special
regulations, restrictions, or limitations. Bal Harbour Village’s
funds can be divided into three categories: governmental
funds, proprietary funds, and fiduciary funds. Only
governmental funds and proprietary funds are appropriated
as part of the annual budget. The budget resolution that is
presented to the Council in September for the two public
budget hearings follows this fund structure.
Governmental Funds
Governmental funds account for most of the Village’s basic
services. Taxes, intergovernmental revenues, and charges for
services, principally support the activities reported in this
fund. The General Fund is the Village’s primary operating
fund. It is used to account for the financial resources of the
general government and operating departments except
those required to be accounted for in another fund. Within
the general fund, the operating budget separates
expenditures by departments and operational activities. The
separation provides accountability for directors to manage
and monitor their departmental expenditures and also to
track expenditures at the more discrete activity level. The
General Fund Base Budget for FY 2017-18, reflects a
decrease of 7.57% over the current fiscal year budget,
inclusive of capital enhancements, the FY 2017-18 Proposed
Budget reflects an increase of 3.69% over the current fiscal
year budget. These expenditures include public safety, parks
and open space, building and permitting, and administrative
activities.
Proprietary Funds
Proprietary funds are those funds where the Village charges
a user fee in order to recover costs; they are used to finance
and account for the acquisition, operation, and maintenance
of facilities and services that are intended to be entirely or
predominantly self-supporting through the collection of
charges from external customers. The Village has two
proprietary funds, the Water & Wastewater Utility Fund and
the Security and Landscape Assessment Fund.
The Water & Wastewater Utility Fund captures the fees for
service and expense, related debt, and capital projects
associated with operations of the utility. The FY 2017-18
Proposed Budget for the Water & Wastewater Utility Fund
includes a pass-through rate increase for sewer as a result of
increases from our wholesale service providers and the
continuation of the Utility Master Plan capital project. The
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OVERVIEW
Security and Landscape Assessment Fund, includes an
assessment rate sufficient to provide for all planned service
expenses in the coming fiscal year.
Fiduciary Funds
Fiduciary funds are used to report assets held in a trust for a
specific purpose. The Village currently has forfeiture moneys
from prior fiscal years held in restricted funds. The use of
these funds must follow an approval process required by
State Statute with subsequent approval by the Village
Council. In addition, the Village has two pension related
fiduciary funds for the General Employee and Police
Pensions.
WHAT IS A BUDGET?
An annual budget is a financial, operating, and capital plan
for the coming fiscal year. It provides an outline of service
levels provided to the citizen, and public capital investments
in the community, for use by both our customers and the
village. Bal Harbour Village’s Proposed Budget for FY 2017-
18 is a tool that serves five purposes:
• Planning: The budget process is an annual plan for
management of the Village to coordinate and
schedule program and services to address the
Village’s priorities.
• Prioritization: Village resources that address needs
identified by the Mayor, Councilmembers, and
residents, are prioritized through this process.
• Information: The Proposed Budget document is the
primary way for the Village to explain to the public
what it intends to do with the taxes and fees it collects.
Through the document, the public can see how and
where tax dollars and other revenues raised by the
Village will be spent.
• Evaluation: The budget is used to help determine how
well services are provided and how successful the
Village is in meeting the community’s needs.
• Accountability: The budget is a tool for legally
authorizing public expenditures and to account for
and control the use of public resources.
The Fiscal Year 2017-18 Proposed Operating and Capital
Budget for Bal Harbour Village, Florida is intended to serve
as a policy guide, a financial plan, and a means of
communication.
The annual budget is determined for a fiscal year, which is the
twelve-month cycle that comprises the jurisdiction’s
reporting period. The State of Florida and certain Federal
programs have different fiscal years than the Village. The
Village's fiscal year starts on October 1 and ends September
30 of the following year.
This Proposed Budget is for the period October 01, 2017 to
September 30, 2018 and is shown as either ‘FY 2017-18’ or
‘FY 2018’.
Property Taxes
Millage Rates
The millage rate is the tax rate that is applied to property
values to generate the revenue needed to pay for services
proposed and adopted in the budget. A mill is a rate of tax
21
OVERVIEW
equal to $1 for each $1,000 of assessed taxable property
value. If a piece of property has a taxable value of $100,000
and the millage rate is 1, the property owner would pay $100
in taxes. The rolled-back rate, calculated as required by the
State Department of Revenue will provide the same ad
valorem tax revenue as levied during the prior year exclusive
of new construction and improvements. Overall, the
proposed millage rate is 3.81 percent above the state
defined aggregate rolled-back rate. The tentative operating
millage rate for FY 2017-18 is 1.9654 mills, is the same as the
current year millage rate and still among the three lowest of
Miami-Dade County municipalities.
Setting the Millage Rate
Each year, the Proposed Budget is developed with millage
rates necessary to fund the property tax supported portion of
the budget. At its July meeting, the Council must determine
the millage rates that will be used for the tax notices mailed
to all property owners in August. The tax notices also referred
to as TRIM notices; TRIM stands for Truth In Millage. The tax
rates that are on the notices property owners receive in
August represent the ceiling of the rates that can be
approved by the Council at the September budget hearings,
unless additional notices are sent to all property tax payers.
Because re-noticing all taxpayers is difficult and expensive,
the tax rates included in the TRIM notices are considered the
ceiling.
Several years ago, the State Legislature approved legislation
intended to provide tax relief to the citizens of Florida. In
addition to requirements to lower the tax rates themselves for
one fiscal year, it instituted new definition and voting
requirements that apply to governing boards when setting
millage rates. Already established was the State defined
rolled-back millage rate which is the millage rate that, when
applied to the tax roll for the new year, excluding the value of
new construction and any dedicated increment value, would
allow the taxing authority to raise the same amount of
property tax revenue for the new budget as it estimates to
receive in the current year. Section 200.065 of State Statutes
outlines this rate, known as the “no tax increase” rate because
it allows the entity to generate the same property tax revenue
from year to year, adjusted only by any new properties that
may have been placed on the property tax roll. Because it
does not take into account value adjustments for properties
already on the property tax roll, the rolled-back rate does not
take into account inflationary growth in the Village. The
current year rolled-back rate for the Village is 1.8933.
The State has defined the highest millage rate that may be
levied with a simple majority vote of the governing body
known as the maximum millage rate. This rate is the rolled-
back rate, adjusted for the growth in per capita personal
income in Florida (1.0311). Beginning in FY 2009-10, the
maximum millage rate is based on the rolled-back rate (the
rate that generates the same property tax revenue) assuming
the maximum millage rate had been adopted for the prior
year and then adjusted for growth in per capita Florida
personal income, whether or not the maximum millage rate
had been adopted in the prior year. In other words, if the
millage rate that was adopted was higher than the calculated
maximum millage rate, that rate is the cap. If a millage rate
below the maximum millage rate is adopted, an adjustment
is made to credit the revenue that was lost because a rate
below the maximum millage rate was adopted. The formulas
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OVERVIEW
used to calculate the various millage rates is promulgated by
the Florida Department of Revenue.
The Council may adopt a rate that is higher than the state-
defined maximum millage rate. State law provides that a
millage rate of up to 110 percent of the calculated maximum
millage rate may be adopted if approved by a two-thirds vote
of the governing body of the Village. A millage rate higher
than 110 percent may be adopted by unanimous vote or a
three-fourths vote if the governing body has nine or more
members. The penalty for violating these standards is the loss
of state revenue from the local government half-cent sales tax
for a period of twelve months.
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OVERVIEW
Additional Property Tax Legislation
Amendment 10 to the State Constitution from 1992, also
known as Save Our Homes limits the growth in assessed value
of residential properties with a homestead exemption to the
lesser of the growth in the Consumer Price Index or three
percent. Adjustments for Amendment 10 have resulted in a
disparity for assessed values among homestead exempt
properties with long standing owners and non-homestead
exempt properties or those which have changed hands in
recent years.
The State Constitution allows an exemption of up to $50,000
for homesteaded properties and caps the assessment value
increase for non-homestead properties at ten percent. There
is also an exemption of $25,000 for tangible personal
property (TPP), which is usually the equipment and other
assets of a business.
Calculation of Property Taxes
There are four factors for calculating the amount of property
tax assessed on property:
1. The assessed value of the property;
2. Adjustments for Amendment 10 of the Florida
Constitution, if applicable this amendment limits the
growth in assessed value of residential properties with
a homestead exemption to the lesser of the growth in
the Consumer Price Index (CPI) or three percent;
3. The amount of value that is not subject to taxes (e.g.,
the $50,000 homestead exemption and the additional
homestead exemption for senior citizens who meet
income criteria, the $25,000 exemption for personal
property); and
4. The millage rate, established according to state law
restrictions.
According to state law, the County Property Appraiser
determines the market value of each property in Bal Harbour
Village as of January 1 each year. Then Amendment 10
adjustments are applied to find the assessed value. Finally,
appropriate exemptions are applied to reach the taxable
value. The taxable value is then multiplied by the millage
rates set by the Council in September to determine the
amount of property taxes that must be paid for the property
in November.
The Village levies a municipal millage rate and a solid waste
assessment, and security and landscape assessment, these
items appear on the tax notice for the Village along with
County, School Board, and Special District taxes.
24
FUNCTIONAL TABLE OF ORGANIZATION
FISCAL YEAR 2017-18
Citizens
Village
Council
Village
Attorney
Village
Manager
Finance &
Budget Police
Code
Compliance
Building
Planning &
Zoning
Tourism Parks & Public
Spaces
Recreation
Greenspace
Management
Public Works
Property
Management
Village Clerk
25
26
FY 2017-18 Proposed Operating & Capital Budget
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Adopted
Budget
FY 2018
Proposed
Budget
% Change
from FY 2017
Budget
GENERAL FUND
REVENUE
Ad Valorem Taxes 6,705,250 7,370,090 7,190,101 8,278,353 9,922,314 19.86%
Delinquent Ad Valorem Taxes 76,387 221,412 3,662 0 0
Utility Service Tax 890,629 863,401 860,407 865,000 787,980 -8.90%
Franchise Fee 890,629 696,928 668,494 698,576 670,000 -4.09%
Intergovernmental Revenue 1,057,524 768,865 750,423 719,178 732,298 1.82%
Permits & Licenses 1,610,080 1,772,860 1,296,318 1,415,188 1,840,000 30.02%
Fines & Forfeitures 587,810 612,607 759,921 558,330 597,000 6.93%
Miscellaneous 611,204 595,902 791,196 633,561 710,273 12.11%
Solid Waste Assessments 629,838 630,305 622,465 652,077 671,685 3.01%
Subtotal Operating Revenue 13,059,351 13,532,372 12,942,987 13,820,263 15,931,550 15.28%
Fund Balance-Capital Projects Reserve 1,078,000 1,595,627 1,712,800 175,000 -89.78%
TOTAL GENERAL FUND REVENUE 13,059,351 14,610,372 14,538,614 15,533,063 16,106,550 3.69%
27
FY 2017-18 Proposed Operating & Capital Budget
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
% Change
from FY 2017
Budget
GENERAL FUND
LEGISLATIVE
Salaries & Benefits 49,250 41,229 51,645 68,044 69,986 2.85%
Other Operating 21,181 34,317 642,905 320,200 100,600 -68.58%
Operating Capital 0 0 0 0 0
TOTAL LEGISLATIVE 70,431 75,546 694,549 388,244 170,586 -56.06%
ADMINSTRATION
Salaries & Benefits 812,942 850,399 912,084 1,020,606 1,055,592 3.43%
Other Operating 69,290 79,465 60,788 131,400 113,400 -13.70%
Operating Capital 0 0 0 0 0
TOTAL ADMINISTRATION 882,232 929,863 972,872 1,152,006 1,168,992 1.47%
FINANCE
Salaries & Benefits 349,905 436,630 408,683 491,412 492,080 0.14%
Other Operating 163,345 82,176 99,746 156,895 160,305 2.17%
Operating Capital 0 0 0 0 0
TOTAL FINANCE 513,249 518,806 508,430 648,307 652,385 0.63%
GENERAL GOVERNMENT
Salaries & Benefits 163,948 228,221 173,834 191,000 283,483 48.42%
Other Operating 682,397 459,940 645,745 966,661 1,375,673 42.31%
Operating Capital 0 1,050,000 1,109,302 200,000 200,000 0.00%
TOTAL GENERAL GOVERNMENT 846,344 1,738,162 1,928,881 1,357,661 1,859,156 36.94%
LAW ENFORCEMENT
Salaries & Benefits 4,625,376 5,000,129 5,718,065 5,552,751 5,871,014 5.73%
Other Operating 921,001 1,042,947 932,640 953,445 878,108 -7.90%
Operating Capital 0 0 0 116,000 55,000 -52.59%
TOTAL LAW ENFORCEMENT 5,546,377 6,043,076 6,650,705 6,622,196 6,804,122 2.75%
28
FY 2017-18 Proposed Operating & Capital Budget
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
% Change
from FY 2017
Budget
GENERAL FUND
BUILDING
Salaries & Benefits 164,166 93,451 227,633 429,319 628,040 46.29%
Other Operating 737,538 920,801 562,074 393,000 364,300 -7.30%
Operating Capital 0 0 0 0 0
TOTAL BUILDING 901,704 1,014,252 789,707 822,319 992,340 20.68%
PUBLIC WORKS
Salaries & Benefits 450,575 350,918 215,983 230,401 320,880 39.27%
Other Operating 1,158,877 1,242,108 1,519,518 2,272,625 1,899,761 -16.41%
Operating Capital 0 0 0 0 0
TOTAL PUBLIC WORKS 1,609,452 1,593,026 1,735,501 2,503,026 2,220,641 -11.28%
PARKS & RECREATION
Salaries & Benefits 282,200 247,932 243,499 264,749 250,230 -5.48%
Other Operating 107,460 99,129 85,462 200,550 178,250 -11.12%
Operating Capital 0 0 0 0 934,360
TOTAL PARKS & RECREATION 389,660 347,061 328,961 465,299 1,362,840 192.90%
INFORMATION TECHNOLOGY
Salaries & Benefits 0 0 0 0 0
Other Operating 0 128,109 180,886 226,982 256,247 12.89%
Operating Capital 0 170,603 177,847 741,845 189,064 -74.51%
TOTAL INFORMATION TECHNOLOGY 0 298,713 358,734 968,827 445,311 -54.04%
LEGAL SUPPORT SERVICES (General Fund only)
Salaries & Benefits 0 0 0 0 0
Other Operating 381,619 399,013 554,324 605,179 430,179 -28.92%
Operating Capital 0 0 0 0 0
TOTAL LEGAL SUPPORT SERVICES 381,619 399,013 554,324 605,179 430,179 -28.92%
GENERAL FUND TOTAL 11,141,068 12,957,518 14,522,664 15,533,064 16,106,550 3.69%
29
FY 2017-18 Proposed Operating & Capital Budget
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
% Change
from FY 2017
Budget
RESORT TAX FUND
REVENUE
Operating Revenue 3,558,593 3,530,930 3,449,032 3,393,357 3,442,883 1.46%
Carryforward/ Fund Balance 0 212,583 223,107 488,267 0 -100.00%
Capital & Operating Revenue 3,558,593 3,743,513 3,672,139 3,881,624 3,442,883 -11.30%
TOURISM
Salaries & Benefits 251,548 191,457 159,100 259,072 259,921 0.33%
Other Operating 1,362,560 1,370,351 1,723,951 1,796,889 1,728,910 -3.78%
Operating Capital 0 189,900 0 0 0
TOURISM TOTAL 1,614,108 1,751,708 1,883,051 2,055,961 1,988,831 -3.27%
BEAUTIFICATION/ GREENSPACE /OTHER RESORT TAX ELIGIBLE
Salaries & Benefits 279,079 323,327 357,867 361,475 247,052 -31.65%
Other Operating 1,033,577 1,478,578 1,431,221 1,464,189 1,207,000 -17.57%
Operating Capital 0 189,900 0 0 0
TOTAL BEAUTIFICATION/GREENSPACE 1,312,656 1,991,805 1,789,088 1,825,663 1,454,052 -20.35%
RESORT TAX FUND TOTAL 2,926,764 3,743,513 3,672,139 3,881,624 3,442,883 -11.30%
30
FY 2017-18 Proposed Operating & Capital Budget
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
% Change
from FY 2017
Budget
WATER & WASTEWATER UTILITY FUND
REVENUE
Operating Revenue 3,552,719 3,805,864 4,457,890 5,180,680 4,816,610 -7.03%
Debt Proceeds (Capital)1,675,000 0 0 4,000,000 0 -100.00%
Inergovernmental Revenue/ CO 0 540,303 534,698 1,713,381 2,245,000 31.03%
Carryforward/ Contributions 0 0 475,000 0 2,277,000
Capital & Operating Revenue 5,227,719 4,346,166 5,467,588 10,894,061 9,338,610 -14.28%
WATER & WASTEWATER UTILITY
Salaries & Benefits 104,975 204,971 397,786 494,249 538,219 8.90%
Other Operating 3,097,877 3,624,561 3,148,190 3,310,231 3,230,240 -2.42%
UTILITY OPERATIONS TOTAL 3,202,852 3,829,532 3,545,976 3,804,479 3,768,460 -0.95%
Capital Projects 939,451 276,832 1,689,628 4,000,000 2,245,000 -43.88%
UTILITY FUND TOTAL 4,142,303 4,106,364 5,235,604 7,804,479 6,013,460 -22.95%
31
FY 2017-18 Proposed Operating & Capital Budget
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
% Change
from FY 2017
Budget
LANDSCAPE & SECURITY ASSESSMENT FUND
REVENUE
Operating Revenue 665,668 523,421 443,434 426,921 569,988 33.51%
Fund Balance 0 11,796 11,718 175,918 0 -100.00%
Capital & Operating Revenue 665,668 535,217 455,152 602,839 569,988 -5.45%
LANDSCAPE & SECURITY ASSESSMENT AREA EXPENSE
Salaries & Benefits 7,761 15,342 20,083 33,410 40,430 21.01%
Other Operating 376,646 519,875 435,070 569,429 529,558 -7.00%
L & S ASSESSMENT TOTAL 384,407 535,217 455,152 602,838 569,988 -5.45%
TOTAL PARKS AND PUBLIC SPACES DEPART 7,838,477 8,573,473 9,544,306 13,176,755 11,620,979 -11.97%
TOTAL ALL FUNDS 18,594,542 21,342,612 23,885,560 26,880,305 26,132,881 -6.07%
32
FISCAL YEAR 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
FY 2017-18 total Revenue with Tentative Millage @ (1.9654 mills )$16,106,550
FY 2016-17 Adopted General Fund Budget (1.9654 mills)$13,823,676
CHANGES IN PROPOSED BUDGET FROM FY 2016-17 ADOPTED BUDGET
Increases
Retirement Increase (ARC)
PD Off-Duty & Overtime
Maintenance
Special Events
Less Reductions
Net Change to FY 2017-18 Budget 443,514
FY 2017-18 General Fund Preliminary Base Budget $14,267,190
PROPOSED ENHANCEMENTS to the FY 2017-18 BASE BUDGET
Operating
Budget Stabilization Reserve $250,000
subtotal operating $250,000
Capital
Waterfront Park $884,360
Jetty Restoration $332,000
96th Street Plaza $100,000
Jogging Path $100,000
Beach Furniture $75,000
Haulover Skate Park $50,000
Skid Loader $48,000
subtotal capital $1,589,360
Total Proposed Enhancements $1,839,360
FY 2017-18 Proposed General Fund Budget $16,106,550
Revenue Less Expense $0
FY 2017-18 PROPOSED GENERAL FUND OPERATING BUDGET
33
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
The Millage and Budget Resolutions are the legislation
approved by the Village Council to adopt the annual budget.
The attachment to the Resolutions, which establishes the
expenditure authority by department and by fund, are included
in this document. There are seven (7) pieces of legislation
associated with the adoption of the Proposed Budget. The
following are presented to the Village Council for adoption:
• Resolutions delineating the millage rate, revenues and
expenditures for the Village departments and funds;
• Resolution establishing solid waste service assessments;
• Resolution establishing the assessment rate for security
and landscape services within the gated residential
section;
• Resolution establishing Water & Wastewater rates for the
Village Utility;
• Resolution adopting a comprehensive fee schedule for the
Village.
Discussion of the millage rate must be the first substantive
action taken at the public hearings.
As you know, Bal Harbour Village has three (3) primary funds
used for Village operations – the General Fund, the Resort Tax
Fund, and the Water and Wastewater Utility Fund. By way of
process, budget development begins with an evaluation of
anticipated revenue, an evaluation of reductions or savings that
can be derived over the prior year, and a determination of the
cost associated with the current level of service delivered to
residents; this generates the development of the Base Budget
for the fiscal year. Revenue permitting, an evaluation of
additional service enhancements or capital projects may be
evaluated for inclusion to comprise the Proposed Budget. The
Proposed General Fund Base Budget for FY 2017-18 is
$14,267,200, which is a decrease of 7.57% over the FY 2016-17
Budget, largely due to reduction in legal related and capital
expense, inclusive of proposed enhancements the General
Fund budget is $16,160,600. The Resort Tax Fund Proposed
Budget is $3,442,900, which is a decrease of 11.30% over the
current FY 2016-17 Budget, primarily due to reductions in
contractual services and special event expense. The Water and
Wastewater Utility Fund is $6,013,500 which is a 22.95%
decrease over the FY 2016-17 Budget, as a result of
programming of less capital expenditures than the prior fiscal
year.
REVENUES
Municipalities within the State of Florida are entitled by law to
collect revenues for eligible public purposes. Municipalities
generate their revenue from a combination of sources
including fees and charges, property taxes, state shared
revenue and specifically authorized taxes. A summary of
primary General Fund revenue sources is provided below.
AD VALOREM TAXES
Ad valorem tax or “property tax” is a major source of revenue
for local governments in Florida. “Ad valorem” is Latin for “the
value of.” Ad valorem taxes constituted 30 percent of total
34
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
county revenue, and 15 percent of total municipal revenues.
This makes it by far the largest single source of general revenue
for general-purpose governments in Florida. The property tax
is a limited revenue source. The Florida Constitution caps the
millage rate assessed against the value of property at 10 mills
per taxing entity. That is, taxing units are prohibited from
levying more than $10 in taxes per $1,000 of taxable value on
properties they tax, without obtaining voter approval.
The proposed millage rate for FY 2017-18 is 1.9654 mills, this
rate is consistent with the last two fiscal years, and equates to
$1.9654 per $1,000 of assessed value to generate ad valorem
revenue. FY 2016-17 projected current year ad valorem
revenue is $7,856,600, an amount that is $421,800, less than
budgeted as a result of Value Adjustment Board action.
Delinquent ad valorem revenue collected in the current year, is
projected at $271,000, bringing total FY 2017 collections to
$8,128,264, or $150,000 less than budgeted. Similarly, FY
2015 experienced $372,900 less ad valorem revenue collected
than budgeted, and FY 2016 experienced $744,900 less
collected than budgeted. The results, which began in FY 2015,
grew significantly in FY 2016. Although the multi-year backlog
of appeals have now been cleared by the Miami-Dade County
Property Appraiser’s Office a new influx of appeals is
anticipated associated with the Oceana development, and we
know appeals are ongoing related to the St. Regis Bal Harbour.
The budgeting of ad valorem revenue is governed by the Truth
in Millage (TRIM) process required by the State of Florida, with
the intent to inform the public about the legislative process
determining local property taxes. The TRIM process
commencing in July with the certification of taxable values by
the property appraiser, and the establishment of a proposed
millage rate by the governing body, a public hearing date is
established for the first September budget hearing where the
tentative millage rate will be set by the governing body. The
tentative budget presented is required to include at least 95%
of ad valorem proceeds as a revenue source, computed as
required by F.S. 200.065, multiplying the tentative millage rate
to the certified taxable value provided by the property
appraiser. The five-percent (5%) is intended to allow for value
adjustments and discounts up to four-percent (4%), offered for
early tax payments. This does not allow local governments to
budget anticipated revenue collected based upon recent
trends, latitude we have will all other revenue sources. If we
had this ability, we could reasonable estimate a reduction of
$250,000 in ad valorem collections due to value adjustment
board appeals; to mitigate this impact the Proposed Budget
incorporates a budget stabilization line item in the amount of
$250,000.
The TRIM process incorporates a very prescriptive timeframe,
providing for specific advertising placements, timeframes and
notification to taxpayers commencing in July and concluding in
September. However, in contrast, the tax year runs from
January to December, with the Value Adjustment Board appeal
window for taxpayers believing their property value is
incorrectly assessed running through September; in short, a
process is commencing which can result in an adjusted taxable
value as municipalities are adopting their budgets and millage
rates for the following fiscal year. The budget stabilization line
item will minimize or prevent the swings we have experiences
in the last two fiscal years with ad valorem proceeds.
To mitigate comparable Value Adjustment Board impacts to FY
2017-18, we have incorporated a budget stabilization reserve
in the amount of $250,000 into the Proposed Budget.
35
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
The ad valorem revenue for the FY 2017-18 Proposed Budget,
derived from a tentative millage rate of 1.9654 mills are
$9,922,314. While it is likely additional impacts resulting from
future Value Adjustment Board action will result in FY 2017, the
State Statutes require ad valorem revenue are budgeted at
95%, a budget stabilization reserve is incorporated into the
Proposed Budget to offset revenue decreases anticipated in
the coming fiscal year.
At 1.9654 mills, Bal Harbour Village’s millage rate is the third
lowest in Miami-Dade County out of all 34 municipalities, and
the lowest municipality that is not newly-incorporated. This
means that Bal Harbour Village is the only municipality within
the seven with the lowest millage rates, that is a full service
municipality with legacy related expenses such as pensions; all
others were incorporated in 2000 or later.
PRELIMINARY TAX ROLL
By law, the Property Appraiser is required to give a “preliminary
certification” of the tax roll by June 1 of each year. The “final”
certification by the Property Appraiser is due by July 1 of each
year. Each jurisdiction is then required to set a “tentative”
millage no later than July 31 of each year. Finally, a “final”
millage is set by the Village Council after two public meetings
held in September of each year.
The tax roll certified by the Miami-Dade County Property
Appraiser on July 01, 2017 is $5,314,206,510, which includes
an addition of $810,208,807 in new construction and
improvements. At the current and proposed tentative millage
rate of 1.9654 mills, and calculated at 95% of the adjusted
taxable value certified as required per F.S. 200.065(1)(a)1, the
ad valorem revenue generated is $9,922,314, resulting in an
increase of approximately $1,643,900, of tax revenue
Villagewide over current year ad valorem budgeted revenue of
$8,278,400.
STATE PASS THROUGH REVENUE
Sales and Option Taxes, State Revenue Sharing, and
Communications Service Taxes are received by the Village
through the State of Florida, overall these revenues showed a
slight decline in the last few years, but are projected to stabilize
in FY 2017-18. Estimates for these revenues are provided by
the Florida Department of Revenue, budgeted values are
derived from State projections based upon prior year actual
Bal Harbour FY 2017-18 Proposed Millage Rate 1.9654
36
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
collections, combined with current market trends within key
industries.
LOCAL GOVERNMENT HALF-CENT SALES TAX PROGRAM
Authorized in 1982, the program generates the largest amount
of revenue for local governments among the state-shared
revenue sources currently authorized by the Legislature. It
distributes a portion of state sales tax revenue via three
separate distributions to eligible county or municipal
governments.
Additionally, the program distributes a portion of
communications services tax revenue to eligible fiscally
constrained counties. Allocation formulas serve as the basis for
these separate distributions. The program’s primary purpose is
to provide relief from ad valorem and utility taxes in addition to
providing counties and municipalities with revenues for local
programs. FY 2016 revenues for the Village were $218,300,
and FY 2017 revenue projections are $199,400, FY 2018
budgeted revenues are $212,700.
LOCAL OPTION SALES TAX
Seven different types of local discretionary sales surtaxes (also
referred to as local option sales taxes) are currently authorized
in law and represent potential revenue sources for county and
municipal governments and school districts. The local
discretionary sales surtaxes apply to all transactions subject to
the state tax imposed on sales, use, services, rentals,
admissions, and other authorized transactions, and
communications. FY 2016 revenues for the Village were
$143,100, FY 2017 revenue is projected at $142,700, and FY
2018 budgeted revenue is anticipated at $144,700.
REVENUE SHARING
The Florida Revenue Sharing Act of 1972, codified as Part II of
Chapter 218, Florida Statutes, was an attempt by the Florida
Legislature to ensure a minimum level of revenue parity across
municipalities and counties. Provisions in the enacting
legislation created separate revenue sharing trust funds for
municipalities and counties, identified appropriate revenue
sources, specified formulas for redistribution and listed
eligibility requirements. Subsequent changes have not resulted
in major revisions to the overall program. Changes have
centered on the expansion of county bonding capacity and
changes in the revenue sources and tax rates.
The current Municipal Revenue Sharing Trust Fund includes
three sources for municipalities: 1.3409 percent of net sales
and use tax collections, the state-levied one-cent municipal gas
tax collections, and 12.5 percent of the state alternative fuel
user decal fee collections. FY 2016 revenues for the Village
were $71,400, FY 2017 projections are $70,400, and FY 2018
budgeted revenue is anticipated at $71,900.
PUBLIC SERVICE OR UTILITY TAX
Section 166.231(1)(a), Florida Statutes, provides that a
municipality may levy a tax, not to exceed 10 percent, on the
purchase of electricity, metered or bottled gas (natural
liquefied petroleum gas or manufactured), and water service.
This tax is often referred to as a “utility tax.” The tax shall be
levied only upon purchases within the municipality. FY 2016
revenues for the Village were $860,400, FY 2017 projections
are $774,000, and FY 2018 budgeted revenue is anticipated at
$788,000.
37
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
COMMUNICATIONS SERVICES TAX
In 2000, the Florida Legislature created the Communications
Services Tax. This legislation created a new simplified tax
structure for communications services which is codified in
Chapter 202, Florida Statutes.
Municipalities and charter counties are authorized to levy a tax
up to 5.1 percent on the transmission of voice, data, audio,
video or other information services, including cable services. In
addition, municipalities are authorized to levy an additional
surcharge up to 0.12 percent to cover the costs of permitting
activity within public rights of way. Some cities’ rates are higher
due to a revenue-neutral conversion rate enacted by the
Legislature for this law FY 2016 revenue collections for the
Village were $311,500, FY 2016 projections are $285,700, and
FY 2018 budgeted revenue is anticipated at $298,600.
FRANCHISE FEES
A “franchise fee” is often confused with a public service or utility
tax. There is, however, a very clear distinction. A franchise fee is
a negotiated fee to a company or utility for the use of municipal
rights of way (for their poles, lines, pipes, etc.), and could
include the value of the right for the utility to be the exclusive
provider of its services within a specified area. It is charged
directly to the utility and payable to the municipal governing
body by the utility as a cost of doing business. It cannot be a
direct charge to the customers of the utility, but it appears to be
done so due to a Florida Public Service Commission rule. FY
2016 revenues to the Village were $668,500, FY 2017
projections are $660,000, and FY 2018 budgeted revenue is
anticipated at $670,000.
BEVERAGE LICENSE TAX
Various alcoholic beverage license taxes are levied on
manufacturers, distributors, vendors, and sales agents of
alcoholic beverages in Florida. The tax is administered,
collected, enforced, and distributed back to the local
governments by the Division of Alcoholic Beverages and
Tobacco within the Florida Department of Business and
Professional Regulation. Proceeds from the license tax fees are
deposited into the Alcoholic Beverage and Tobacco Trust
Fund, which is subject to the 7.3 percent General Revenue
Service Charge.
From the alcoholic beverage license tax proceeds collected
within an incorporated municipality, 38 percent is returned to
the appropriate municipal officer. An authorized use of the
proceeds is not specified in the statutes. FY 2016 revenue
distributed to the Village was $6,100, FY 2017 projections are
$5,432, and FY 2018 budgeted revenue is anticipated at
$5,400.
FINES AND FORFEITURES
This revenue source includes receipts from fines and penalties
imposed for the commission of statutory offenses, violation of
legal administrative rules and regulations, and for neglect of
official duty.
Fines include, but are not limited to, court fines, violations of
municipal ordinances, pollution control violations, animal
control fines and library fines. Forfeitures include revenues
resulting from confiscation of deposits or bonds held as
performance guarantees, and proceeds from the sale of
contraband property seized by law enforcement agencies.
Eighty-seven percent of this revenue for the Village is derived
from the Village’s red light camera program, traffic, and code
38
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
enforcement fines comprise the balance. FY 2016 revenues
collections for the Village were $759,900, $597,200 of which is
red light camera revenue, FY 2017 projection is $275,900,
$198,000 is red light camera revenue, which is reduced by the
construction activities on Collins Avenue which necessitate the
temporary removal of cameras, and FY 2018 budgeted
revenue is anticipated at $597,000, $520,000 of which is red
light camera related.
INVESTMENT INCOME
Revenues derived from the investment of cash receipts and idle
funds are an important source of revenue. Many local
governments in Florida are recognizing the importance of
establishing effective investment policies and cash
management programs.
The 1995 Florida Legislature, also recognizing this critical need
of state and local governments, enacted Chapter 95-194, Laws
of Florida. This act creates the state investment policy for public
funds and provides its applicability to the state, local
governments, and public officers. This act also creates the
“State Investment Policy Committee” and provides for its duties
in recommending changes to the state investment policy and
its duties in reviewing investments and vendors of investments
eligible for receiving public funds.
Section 166.261, Florida Statutes, is amended by this
legislation to prescribe the duties of municipalities with respect
to investment funds: “The governing body of each municipality
shall invest and reinvest any surplus funds in its control or
possession in accordance with the state investment policy for
public funds.” The term “surplus funds” is redefined as “funds
in any general or special account or fund of the municipality,
held or controlled by the governing body of the municipality,
which funds are not reasonably contemplated to be needed to
meet current expenses”.
This law further requires that all municipalities shall adopt
written investment policies by October 1, 1995 or a
municipality’s investments must be limited to certain categories
of investments authorized by statute. FY 2016 revenue is
$39,500, FY 2017 projections are $67,500, and FY 2018
budgeted revenue is anticipated at $72,800, due to increased
basis point earnings at the State Board of Administration.
REVENUE SUMMARY ALL FUNDS
All operating revenues by Fund are summarized in the chart
below for five fiscal years. Total FY 2017-18 proposed
operating revenue for the three primary funds is $24,191,100.
The General Fund comprises sixty-five percent of revenue,
nine-teen percent is the Water and Wastewater Utility Fund
revenue, and fourteen percent is the Resort Tax Fund revenue.
The Security and Landscape Assessment Fund is over two
percent of revenue at $560,000.
Operating Revenue Summary by Fund
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
General Fund $13,059,351 $13,532,372 $12,942,987 $13,820,263 $15,931,550
Resort Tax Fund 3,558,593 3,743,513 3,672,139 3,881,624 3,442,883
Water and Wastewater Fund 3,552,719 3,805,864 4,457,890 5,180,680 4,816,610
Security & Landscape Assessment Fund $665,668 $535,217 $455,152 $602,839 $569,988
39
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
The largest source of General Fund Revenues is property taxes
at sixty-two percent, followed by State pass through revenue,
Utility Tax, Franchise Fees, and Intergovernmental revenue
comprising a total of fourteen percent at $2,190,000. All other
revenue sources comprise single digit percentages, with
Licenses and Permits as the next highest percentage at eleven
and one-half percent. These include Local Business Tax and
Building Permit revenue, anticipated at $1.840 million for FY
2017-18. Assessments include revenue collected for
residential solid waste collection services at four percent of
total General Fund revenue at $671,700 for FY 2017-18.
Miscellaneous revenue are those which are not otherwise
categorized for financial reporting purposes, these include
interest earnings, lobbyist registration fees, parking meter
collections, and administrative service charges, for the Village
these comprise over four percent of total General Fund
revenue at $710,273 largely due to the collection of police off-
duty and retiree health pass through revenue within this
category ($418,000). Fine and Forfeitures include traffic
related fines and judgments, code enforcement, false alarm,
and red light camera fines, these comprise over three percent
of General Fund revenue at $597,000 for FY 2017-18.
General Fund Revenue by Type
FY 2016
Actual
FY 2017
Adopted
Budget
FY 2018
Proposed
Budget
Percentage of
General Fund
Revenue
GENERAL FUND
REVENUE
Ad Valorem Taxes 7,190,101$ 8,278,353$ 9,922,314$ 61.60%
Delinquent Ad Valorem Taxes 3,662 0 0 0.00%
Utility Service Tax 860,407 865,000 787,980 4.89%
Franchise Fee 668,494 698,576 670,000 4.16%
Intergovernmental Revenue 750,423 719,178 732,298 4.55%
Permits & Licenses 1,296,318 1,415,188 1,840,000 11.42%
Fines & Forfeitures 759,921 558,330 597,000 3.71%
Miscellaneous 791,196 630,148 710,273 4.41%
Solid Waste Assessments 622,465 655,490 671,685 4.17%
Contributions from Fund Balance 1,595,627 1,712,800 175,000 1.09%
Subtotal Operating Revenue 14,538,614 15,533,063 16,106,550 100%
40
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
Recurring and non-recurring are two broad classifications
applied to revenue. Recurring revenue, are from sources which
can be anticipated year over year, examples of these are ad
valorem taxes, state revenue sources, and fees or charges for
service. Non-recurring revenue are those which cannot be
anticipated in future years, examples of these for the Village are
proceeds from developer agreements, the programming of
prior year fund balance, single year funding allocations from
other agencies, and debt proceeds. These are typically used for
capital projects and non-operating purposes.
The FY 2017-18 Proposed Budget includes $175,000 of non-
recurring revenue within the General Fund from prior year
developer contributions, for use toward beach path capital
improvements. Within the Utility Fund $2,277,000, derived
from prior year allocations toward the Utility Master Plan capital
project will serve to continue these capital improvements and
fund the capital purchase of a mini excavator mitigating
recurring rental expenses. Of the capital allocation within the
Utility Fund, $2,245,000 of the planned expense is
reimbursable through Miami-Dade County General Obligation
Bond Funds.
The FY 2017-18 Proposed Budget for the Resort Tax Fund and
Security and Landscape Assessment Fund does not include any
non-recurring revenue in the coming fiscal year.
Fees and Charges
The evaluation of fees and service charges, provides an
opportunity to ensure those that use services pay for the cost of
service provision. An annual evaluation of existing fees for
service within the Village is a part of each year’s budget
development process. A comprehensive fee schedule
accompanies the proposed budget for adoption by the Village
Council to provide a singular reference point for all Village fees,
so they are clearly identified for customers and staff alike. The
annual evaluation of fees provides an opportunity, if so desired,
to limit the proportionate share of revenue generated from
property taxes. No fee changes are proposed for the coming
fiscal year, however significant changes were made to the
building and permitting fees in the current fiscal year, which are
incorporated into the comprehensive fee schedule.
Water & Wastewater Utility Fund Rates and Adjustments
Water and Wastewater services within the Village are provided
as an enterprise operation, through the Utility within the Parks
and Public Spaces Department. Services are funded as
payments for measurable water and wastewater services are
41
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
consumed. Pursuant to Chapter 180, Florida Statutes,
municipalities are authorized to establish just and equitable
rates to be paid for the use of the utility. Rates established as
charges for services should sustain its operations and satisfy
any related debt.
Water & Wastewater Utility Rates
For the Village utility operations, water is purchased at a
wholesale rate from the Miami-Dade County Water and Sewer
Department (Miami-Dade WASD), and the City of Miami Beach
applies a wholesale rate for wastewater or sewer services which
travels through their system for treatment at to the Miami-Dade
WASD Virginia Key plant. Wholesale water service is paid
directly to Miami-Dade WASD, and wholesale sewer services
are paid directly to the City of Miami Beach by the Village, for
this reason their rates directly affect the rates the Village
charges to our customers.
The Miami-Dade WASD has incorporated a rate increase in
their proposed FY 2018 Budget, due to projected operating
expenses, increased reserve requirements, and debt service
payments for necessary capital projects. The FY 2017-18
proposed budget Miami-Dade WASD increases are 5.77%, or
$0.1000 cent for Water, and 4.95%, or $0.1460 cent for
Wastewater rates, per 1,000 gallons.
The wholesale service rates and proposed changes for sewer
services incorporate both a dry season rate and a wet season
rate, the two are blended to derive a rate for the fiscal year. The
City of Miami Beach has incorporated Miami-Dade WASD’s
sewer rate increase and added a $0.0014 cent increase to their
proposed FY 2017-18 rate charged to the Village. The sewer
rates for Miami-Dade WASD and the City of Miami Beach are
summarized below.
A surcharge is included within the City of Miami Beach
wholesale sewer rate as an administrative fee and a renewal
and replacement infrastructure fee. Miami-Dade County
requires a Service Fee of $8.00 per each one hundred $100.00
of the receipts of the utility, this 8.0% is collected on each bill as
Utility Tax and is remitted to the County at the conclusion of
each fiscal year; this rate has remained unchanged since FY
2015.
For the Village to absorb or pass-through the proposed rate
increases of our wholesale service providers, the rates to our
utility customers would increase by 2.09% to $4.88 per 1,000
gallons of consumed for Water and 1.79% to $8.38 per 1,000
gallons consumed for Sewer services, both with a minimum
consumption of 3,000 gallons, as summarized below.
2016-17 2017-18 Percent Change
Rate Per 1,000 gallons $1.7341 $1.8341 5.77%
Miami-Dade Water & Sewer Wholesale Water Rates
2016-17 2017-18 Percent Change
Blended Rate per 1,000 gallons $2.9477 $3.0937 4.95%
Wet Rate per 1,000 gallons $3.3162 $3.4804 4.95%
Dry Rate per 1,000 gallons $2.5793 $2.7070 4.95%
Blended Rate per 1,000 gallons $3.2705 $3.4179 4.51%
Wet Rate per 1,000 gallons $3.3162 $3.4804 4.95%
wet season surcharge $0.3227 $0.3496 8.34%
Dry Rate per 1,000 gallons $2.5793 $2.7070 4.95%
dry seaon surcharge $0.3227 $0.2987 -7.44%
Miami-Dade County Wastewater Wholesale Rates
City of Miami Beach Wastewater Wholesale Rates
42
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
The pass-through Water and Wastewater rate increases from
our wholesale service providers to Village customers result in a
rate of $4.88 per 1,000 gallons for water and $8.38 per 1,000
gallons for sewer with a minimum consumption of 3,000 gallons
per month. The Village Budget Advisory Committee reviewed
the proposed pass-through utility rate increases and reached
consensus on the recommended rates at their July 24th
meeting. The incremental impact of the rate adjustments
compared to countywide consumption averages are nominal.
As applied to countywide monthly consumption averages of
3,740 gallons, 6,750 gallons, and 10,000 gallo ns the monthly
impact of these increases are $0.94, $1.69, and $2.50
respectively. These rates as proposed provide for the annual
proprietary operations of the Village Utility, coverage of bond
payments, and funds toward the advancement of pay-as-you-
go improvements to operating capital for the Water and
Wastewater Utility.
Water rate per 1,000 gallons $4.78 $4.88 2.09%
Wastewater rate per 1,000 gallons $8.23 $8.38 1.79%
Percentage
Increase
Proposed Bal Harbour Utility Pass-through Rate Changes
FY 2017
Rates
FY 2018
Rates
43
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
EXPENDITURES
EXPENDITURE SUMMARY
FY 2017-18 proposed expenditure by Department or Activity
for all funds inclusive of enhancements totals $26,132,900, or
six percent less than the FY 2017 Budget. Forty-five percent, or
$11,621,000 is within the Parks and Public Spaces Department,
which is comprised of the Public Works, Parks & Recreation,
Utility, Beautification, and Security & Landscape activities for
the Village, across all funds. Law Enforcement comprises
twenty-six percent or $6,804,150 of expenditures followed by
single digit allocations for the remainder of departments and
activities.
In contrast, the General Fund FY 2017-18 proposed
expenditures are allocated as follows: forty-two percent are
Law Enforcement, twenty-two percent for Parks and Public
Spaces including the Public Works and Parks & Recreation
activities, eleven and one-half percent for General
Government, followed by single digit percentages for the
remaining activities.
Percentage of
Total
Expenditure
Legislative $170,586 0.65%
Administration 1,168,992 4.47%
Finance 652,385 2.50%
General Government 1,859,156 7.11%
Law Enforcement 6,804,122 26.04%
Building 992,340 3.80%
Information Technology 445,311 1.70%
Legal Support Services 430,179 1.65%
Tourism 1,988,831 7.61%
Parks and Public Spaces 11,620,979 44.47%
TOTAL ALL FUNDS $26,132,881 100.00%
All Funds FY 2017-18 Proposed
Expenditure by Department/ Activity
44
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
GENERAL FUND
The FY 2017-18 Proposed Budget incorporates additional
expenditures for retirement resulting from actuarial valuations
of the Village pension plans ($257,500), increases to Police
Department overtime and off-duty assignments ($191,000),
increased maintenance expense due to improved routine
maintenance schedules Villagewide ($104,000), additional
expense for special events ($71,500). The impact of these
increases were offset by reductions to expense order to
balance the proposed base budget within in existing resources.
These changes bring the General Fund FY 2017-18 Base
Budget to $14,267,200, excluding proposed capital
enhancements.
Complementary to the evaluation of available revenue
resources, the incorporation of inflationary expenditures, costs
associated with existing levels of service, and opportunities for
budgetary reductions, proposed operating and capital
Percentage
of Total
Expenditure
Legislative $170,586 1.06%
Administration 1,168,992 7.26%
Finance 652,385 4.05%
General Government 1,859,156 11.54%
Law Enforcement 6,804,122 42.24%
Building 992,340 6.16%
Public Works 2,220,641 13.79%
Parks & Recreation 1,362,840 8.46%
Information Technology 445,311 2.76%
Legal Support Services 430,179 2.67%
TOTAL GENERAL FUND $16,106,550 100.00%
General Fund FY 2017-18 Proposed
Expenditure by Department/ Activity
FY 2017-18 total Revenue with Tentative Millage @ (1.9654 mills )$16,106,550
FY 2016-17 Adopted General Fund Budget (1.9654 mills)$13,823,676
CHANGES IN PROPOSED BUDGET FROM FY 2016-17 ADOPTED BUDGET
Increases
Retirement Increase (ARC)
PD Off-Duty & Overtime
Maintenance
Special Events
Less Reductions
Net Change to FY 2017-18 Budget 443,514
FY 2017-18 General Fund Preliminary Base Budget $14,267,190
FY 2017-18 PROPOSED GENERAL FUND OPERATING BUDGET
45
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
enhancements were identified for inclusion in the FY 2017-18
Proposed Budget.
The proposed enhancements summarized above provide for
the establishment of budget stabilization reserve of $250,000,
and $1,589,400 in Villagewide capital improvements resulting
in a total proposed General Fund expenditure of $16,106,600.
PROPOSED ENHANCEMENTS to the FY 2017-18 BASE BUDGET
Operating
Budget Stabilization Reserve $250,000
subtotal operating $250,000
Capital
Waterfront Park $884,360
Jetty Restoration $332,000
96th Street Plaza $100,000
Jogging Path $100,000
Beach Furniture $75,000
Haulover Skate Park $50,000
Skid Loader $48,000
subtotal capital $1,589,360
Total Proposed Enhancements $1,839,360
FY 2017-18 Proposed General Fund Budget $16,106,550
Revenue Less Expense $0
46
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
CAPITAL AND CAPITAL PROJECTS
The FY 2017-18 Proposed Operating and Capital Budget
includes capital improvements Villagewide as summarized
below.
General Fund Capital
The FY 2017-18 Proposed Operating and Capital General Fund
Budget includes advancement of capital investment toward the
restoration of the Jetty and Bal Harbour Park improvements,
the construction of a 96th Street Plaza, improvements to the
Jogging Path, the purchase of a mini-skid loader for use on the
beach and jogging path, and the purchase and installation of
beach furniture along our linear beach park totaling
$1,589,400.
Bal Harbour Jetty: The Jetty surface is degraded and requires
significant restoration. This project will create a stable
pedestrian walking surface and enhance the aesthetic of the
Beach Jetty that will allow for enhanced features such as railing,
seating, an Art in Public Spaces component such as a custom
navigational lighting feature and custom walking surface. The
base restoration of the surface has a cost $325,000, this is
added to the FY 2017 allocation of the same amount totaling
$664,000 toward the jetty improvement project.
Waterfront Park Development: This project is part of the
approved Development agreement between the Village and
The Bal Harbour Shops, providing funding toward the design
and redevelop the Bal Harbour Park after the charrette and plan
approval. In concept the project will redesign the site for a
waterfront community park, the proposed FY 2017-18
allocation of $300,000 toward the architectural and
engineering design, and $584,360 toward the park
improvements, is in addition to the FY 2017 allocation of
$51,700 toward necessary seawall improvements for the site
and a $3,500,000 contribution from the Shops toward the
completion of this project.
96th Street Sunset Park: The design and construction of a
Beach entrance plaza feature at the terminus of 96 Street and
the Public entrance to the Beach in fifty-percent cooperation
with the Town of Surfside, will create a pedestrian plaza to
enhance the appearance of the street end and create a defined
entrance to the Bal Harbour Beach at this street terminus. The
proposed FY 2017-18 allocation of $100,000, is for the Village’s
share of the proposed project.
CAPITAL PROJECT
FY 2018
Proposed
Appropriation
Total Capital
Appropriation
GENERAL FUND
Jetty 332,000 664,000
Waterfront Park 884,360 884,360
Haulover Skate Park 50,000 50,000
Skid Loader 48,000 48,000
96th Street Plaza 100,000 100,000
Jogging Path 100,000 100,000
Beach Furniture 75,000 75,000
TOTAL CAPTIAL APPROPRIATION 1,589,360
WATER & WASTEWATER UTILITY FUND
Utility Master Plan 2,245,000 14,885,000
Mini Excavator 32,000 32,000
TOTAL CAPTIAL APPROPRIATION 2,277,000
47
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
Jogging Path: The existing Jogging Path along Bal Harbour
Beach is uneven, depleted of surface materiel and contains
sections of broken concrete edging and allocation of $100,000
is proposed in FY 2017-18 toward these improvements. The re-
grading, removal of unwanted materiel, edge repair and re-
installation of the appropriate material will provide a walking
surface for users as intended when originally designed in 2001.
Rehabilitation will also allow for the full implementation of the
path dressing program funded in FY 2017. The purchase of a
skid loader with tracks that enable navigation on the beach and
beach path will assist with enhancing the maintenance and
improvements to this area.
Jogging Path Furniture: Replacement of the existing jogging
path furniture with custom seating unique to Bal Harbour using
natural wood and stone materials designed to withstand the
salt spray environment of the beach will reduce future
maintenance costs for repainting the metal seating and
receptacles. An allocation of $75,000, toward these
improvement is proposed in FY 2017-18, the proposed
project replaces all receptacles, existing benches, and also
adds (5) additional seating areas situated under the existing
Sea Grape canopy providing additional seating opportunities.
Haulover Skate Park: Contributions toward the development
and construction of a Skate Park within Miami-Dade County’s
Haulover Regional Park, were requested from the five
neighboring municipalities. The Proposed Budget includes
$50,000 in funding toward this initiative, for the Village’s
contribution up to this amount in partnership with the cities of
Sunny Isles, Surfside, Bay Harbour, and the City of Miami Beach.
Utility Fund Capital
The FY 2017-18 Proposed Operating and Capital Utility Fund
Budget continues progression on the Utility Master Plan and
provides funding for the purchase of a mini-excavator to
mitigate recurring rental expenses.
The Proposed Budget incorporates funding to clean and video
sewer lines within the residential gated community and the
Collins Avenue corridor, to identify cracks or broken sections
which can be repaired with minimal disturbance to the surface
area. These improvements budgeted at $295,000, inclusive of
sewer manhole repairs will reduce sewer stoppages by
identifying slow flow areas before stoppages occur and reduce
sewer cost to the City of Miami Beach by reducing Inflow and
Infiltration into our system. The Proposed Budget includes
funding toward the completion of Phase IIA of the Utility Master
Plan Project in the amount of $1.7 million for FY 2017-18.
Additional funding for residential Automated Metering
Infrastructure along with the installation of new meters and
advanced metering analytics software, will increase accuracy,
and allow real time reading of meters from a desk pc-monitor
providing both billing and improved customer service
($250,000).
These proposed appropriations add to recent year Capital
Outlay appropriations in excess of $5.8 million toward general
Villagewide improvements and more than $14 million
appropriated toward improvements to Village utility
infrastructure.
48
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
SUMMARY OF ALL FUNDS
Bal Harbour has three primary Funds used for operating the
Village; the General Fund, the Resort Tax Fund, and the Water
& Wastewater Utility Fund. The FY 2017-18 Proposed
Operating and Capital Budget for all funds includes an overall
decrease of six percent over the FY 2016-17 Budget. The
General Fund inclusive of proposed capital enhancements
reflects just under a four percent increase from the current year
budget with an expense of $16,106,550, the Resort Tax Fund
reflects an eleven percent decrease for Tourism and
Beautification and Greenspace maintenance at an amount of
$3,442,900, and the Water and Wastewater Utility Fund reflects
a twenty-three percent decrease from the FY 2017 budget at
$6,013,500. In addition, there is also a Security and Landscape
Assessment Fund, and a Forfeiture Fund, which are restricted
in use. The Security and Landscape Assessment Fund includes
a slight decrease with funding at $570,000.
Water & Wastewater Utility Fund
The Proposed FY 2017-18 Operating and Capital Budget for
the Utility Fund includes $3,768,500 in operating expense, and
$2,245,000 toward the continuation of the Utility Master Plan
capital project.
Operating expenses reflect work performed for the proprietary
fund inclusive of personnel expenses, absent a General Fund
subsidy which occurred prior to FY 2015.
Resort Tax Fund
FY 2017-18 proposed expenditures for the Resort Tax Fund
reflect an overall decrease of eleven percent from the FY 2016-
17 budget. The Proposed Budget provides for both Tourism
and Beautification activities within the anticipated Resort Tax
collections for FY 2017-18, absent an allocation of fund balance
for non-recurring projects. Tourism, Marketing, and
Beautification efforts to enhance the overall appeal of the
Village as premier destination continue at the current level of
service in the current fiscal year.
Expense Summary for All Funds
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
% Change from
FY 2017 Budget to
Proposed FY 2018
Budget
General Fund 14,522,664$ 15,533,064$ 16,106,550$ 3.69%
Resort Tax Fund 3,672,139 3,881,624 3,442,883 -11.30%
Utility Fund 5,235,604 7,804,479 6,013,460 -22.95%
Landscape & Security Fund 455,152 602,838 569,988 -5.45%
TOTAL ALL FUNDS 23,885,560$ 27,822,005$ 26,132,881$ -6.07%
Expense Summary
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
% Change
from FY 2017
Budget as
Amended
WATER & WASTEWATER UTILITY FUND
Salaries & Benefits 397,786 494,249 538,219 8.90%
Other Operating 3,148,190 3,310,231 3,230,240 -2.42%
UTILITY OPERATIONS TOTAL 3,545,976 3,804,479 3,768,460 -0.95%
Capital Projects 1,689,628 4,000,000 2,245,000 -43.88%
UTILITY FUND TOTAL 5,235,604$ 7,804,479$ 6,013,460$ -22.95%
49
FY 2017-18 PROPOSED OPERATING & CAPITAL BUDGET
Security & Landscape Assessment Fund
The FY 2017-18 Proposed Budget for the Security and
landscape Assessment Fund reflects a slight reduction over the
current year, and for the second consecutive year does not
include the security improvement fee on building permits with
the gated area.
The Proposed Budget was prepared based on the rates of
$2,639.53 for each Single Family Residential Unit, half that
number, $1,319.76, for each Unimproved Property and
$10,557.12 for each Private Recreational Facility. The
assessment rate reflects an increase from $1,802, the rate for
the prior three fiscal years, which was not sufficient to provide
complete coverage for annual operating expense without the
use of fund balance. The FY 2017-18 proposed operating
expense for the fund reflects a five percent decrease over the
current fiscal year.
Expense Summary
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
% Change
from FY 2017
Budget as
Amended
RESORT TAX FUND
TOURISM
Salaries & Benefits 159,100 259,072 259,921 0.33%
Other Operating 1,723,951 1,796,889 1,728,910 -3.78%
Operating Capital 0 0 0 0.00%
TOURISM TOTAL 1,883,051$ 2,055,961$ 1,988,831$ -3.27%
BEAUTIFICATION/ GREENSPACE /OTHER RESORT TAX ELIGIBLE
Salaries & Benefits 357,867 361,475 247,052 -31.65%
Other Operating 1,431,221 1,464,189 1,207,000 -17.57%
Operating Capital 0 0 0 0.00%
TOTAL BEAUTIFICATION/GREENSPACE 1,789,088 1,825,663 1,454,052 -20.35%
RESORT TAX FUND TOTAL 3,672,139$ 3,881,624$ 3,442,883$ -11.30%
Expense Summary
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
% Change
from FY 2017
Budget as
Amended
LANDSCAPE & SECURITY ASSESSMENT FUND
Salaries & Benefits 20,083 33,410 40,430 21%
Other Operating 435,070 569,429 529,558 -7%
L & S ASSESSMENT TOTAL 455,152$ 602,838$ 569,988$ -5%
50
LEGISLATIVE
DESCRIPTION
The Bal Harbour Village Council is made up of the Mayor and
four Councilmembers. The Mayor presides over Council
meetings and is considered the Village’s representative
locally, nationally and internationally. The Mayor and
Councilmembers set policy for the Village. Setting policy
means making decisions about what is allowed and what is not
allowed in the Village, about what services need to be
provided to the residents, businesses and visitors, and about
how to solve problems that concern citizens.
As elected officials, the Mayor and Councilmembers respond
to citizens who seek their assistance in matters involving the
governance and operation of the Bal Harbour Village.
Through the enactment of ordinances and resolutions, the
review and approval of contracts, and proclamations, the
Village Council works to improve the quality of life, economic
development, and enhanced communication between Village
government and the community.
BUDGET HIGHLIGHTS
• The Proposed Budget includes full funding of health
insurance coverage for the five elected officials at Point
of Service level coverage; if officials opt not to avail
themselves of the insurance, funds will not be spent.
• The Proposed Budget does not include funding for
Outside Legal Services, however the actual expenses
for FY 2016 and the FY 2017 Budget do reflect the
impacts of these unplanned expenditures.
FUNCTIONAL TABLE OF ORGANIZATION
FINANCIAL SUMMARY
Citizens
Village
Council
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
GENERAL FUND
LEGISLATIVE
Salaries & Benefits 49,250 41,229 51,645 68,044 69,986
Other Operating 21,181 34,317 642,905 320,200 100,600
Operating Capital 0 0 0 0 0
TOTAL LEGISLATIVE 70,431 75,546 694,549 388,244 170,586
51
52
ADMINISTRATION
DESCRIPTION
The Village Manager is appointed by the Village Council, and
vested with the responsibility to ensure that policies,
directives, resolutions, and ordinances adopted by the Village
Council are enforced and implemented. As the Village Chief
Executive Officer, the Village Manager is responsible for
providing executive-level leadership, vision, and guidance to
the organization, providing recommendations to the Village
Council and implementing policy directives in an efficient and
effective manner. In addition, the Village Manager is
responsible for the daily operations of the Village, preparing
and administering the budget, planning the development of
the Village, supervising Village employees, interacting with
citizen groups and businesses, and is otherwise responsible
for the health, safety, and welfare of the residents, members of
the business community, and the visitors to the Village.
The Administration operating budget includes the following
functions:
• Human Resources, which is responsible for personnel,
recruitment, benefits, compensation, risk management
and labor relations.
• General Administration, which encompasses activities
related to the coordination and supervision of day-to-
day operations of the Village administration, including
contract management, records management, agenda
coordination, and information technology, among
others.
• The Village Clerk is appointed by the Village Council
and serves as the secretary and custodian of the Village
Seal, compiling official Village Council committee
agendas and minutes, and serving as the facilitator in
providing public records and information expeditiously
to the Village Council, the public, Village staff and other
governmental agencies.
53
ADMINISTRATION
FUNCTIONAL TABLE OF ORGANIZATION
FINANCIAL SUMMARY
SIGNIFCANT ACCOMPLISHMENTS
• Coordinated the updating of the Village’s wayfinding
system on the beach to reflect the new style guidelines
of our marketing and design identity.
• Conducted a series of 70th Anniversary celebrations
which culminated in a spectacular symphony concert
and fireworks display on the beach.
• Curated a tour and permanent exhibit with renowned
South Florida historian, Dr. Paul George on the history
of Bal Harbour Village and its ascendency as a premier
lifestyle destination.
• Developed detailed items for a potential settlement of
the Yacht Club and Flamingo Way Enterprises lawsuits
against the Village.
• Selected a new Police Chief to administer public safety
in the Village.
• Awarded the International City/County Management
Association (ICMA) Credentialed Manager Certification,
a high professional standard in the field of public
administration.
• Appointed to several leadership positions, including to
the ICMA Strategic Planning Task Force and as a
Florida City/County Management Association District
Representative.
• Completed the drafting and implementation of the
Local Planning Agency recommendation and
transmittal of the EAR-based Amendment to the
Comprehensive Plan of the Village to the State of
Florida.
Village
Council
Village
Manager
Human
Resources
Information
Technology
General
Administration
Village Clerk
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
GENERAL FUND
ADMINSTRATION
Salaries & Benefits 812,942 850,399 912,084 1,020,606 1,055,592
Other Operating 69,290 79,465 60,788 131,400 113,400
Operating Capital 0 0 0 0 0
TOTAL ADMINISTRATION 882,232 929,863 972,872 1,152,006 1,168,992
54
ADMINISTRATION
• Obtained title to the “gate park” subject to recorded
interests of the residents of the Gated Residential
Section.
• Awarded a Certificate of Occupancy to the Oceana,
allowing the condominium’s contribution to the tax roll
to be included in the FY 2017-18 budget process.
• Programmed the installation of a revolving series of
public art exhibitions on the beachpath to accentuate
the Village’s Unscripted program.
• The Bal Harbour Museum Pass program was expanded
to include the Frost Museum of Science to coincide
with the opening of the new facility.
• Achieved the Government Finance Officer Association
(GFOA) Certificate of Achievement for Excellence in
Financial Reporting for the Village’s Comprehensive
Annual Financial Report.
• Implemented a reorganization of the Building and
Permitting Department and completed a
comprehensive rate study.
• Conducted a complete inventory and assessment of
Villagewide capital assets.
• Transitioned and successfully completed the FY 2016
audit with the new External auditor.
• Implemented improved controls over the FY 2018
Business Tax Receipt renewal process.
• Installed pedestrian safety crosswalk with high intensity
flashing lights system at the 9900 block of Collins
Avenue.
• Initiated hurricane emergency table top exercises,
development and training for all department heads, to
ensure proper protocol of the Bal Harbour Village
Critical Incident Operations Plan during such incidents
• Enhanced patrol presence during special events and
high holy days to ensure the safety of all residents and
guests through enhanced security measures, presence
and visibility.
• Uniformed Crime report (UCR) rates showed a
decrease in crime in the last two years and an increase
in arrests and closures rates.
• Completed Phase 1 Sewer Infrastructure Project.
Moratorium of the old station removed by DERM.
• Produced two seasonal Special Events (Movies on the
Beach) with average attendance of over three-hundred
fifty (350) participants.
Village Clerk
• Conducted, supervised and successfully completed the
qualification and election processes for the November
2016 General Municipal Elections. All elections-related
documents, including candidate qualification papers,
campaign finance reports, and certified election results,
were promptly made available for public access on the
Village’s website.
• Supervised the submission of a resident-driven Charter
amendment petition while maintaining the integrity of
the Village’s petition process.
• Continued refining the Village’s public records request
policy and request tracking system and processed 158
public records requests and 164 lien searches.
55
ADMINISTRATION
• Initiated the process of transferring the Village’s offsite
records to a more cost-effective and accessible storage
option.
• Publically noticed and prepared agenda packets and
minutes for 43 Council/Board/Committee meetings
and workshops.
• Prepared 21 proclamations, awards, and certificates.
• Purchased, installed and implemented an agenda and
minute management and video streaming system.
• Contributed to Village Government transparency by
updating new Clerk’s Page making it easier to access
the Village archives, meeting agendas and minutes,
elections documents, and information regarding public
records requests, business tax receipts, and lobbyist
registration; and by transmitting regular email blasts
and web-site announcements for all Village-related
public meeting and events.
56
INFORMATION TECHNOLOGY
DESCRIPTION
As a part of Administration, Information Technology provides
support services to both internal and external customers to
enhance operational effectiveness and continuity through
technology. Through a contracted service delivery model
information technology provides sound, secure and stable
infrastructure allowing for the smooth flow of communications
and information.
FINANCIAL SUMMARY
SIGNIFICANT ACCOMPLISHMENTS
• Implemented a complete upgrade and redesign of
Village network infrastructure based on the strategic
goals and recommendations outlined in the 2014 IT
Master Plan.
• Goal #1 – Security (Ensure a Secure and Reliable
Technical Environment)
o Reconfigured Cisco ASA firewall with additional
licensing and configuration to prevent
unauthorized intrusion, malware ransomware
and virus attacks.
o Implemented Cisco SSL VPN to ensure remote
connection will be secured and encrypted at all
times.
o Network-wide implementation of Symantec
Endpoint protection network to allow IT staff to
manage the protection of software and hardware
attacks.
o Implemented e-mail security to filter out spam,
virus and malware to internal e-mail system.
• Goal #2 – Website (Increase Accessibility to
Government)
o Launched Phase 1 of e-government website,
redesigned to incorporate new Village branding
and provide greater access to Village information
and services. Mobile-responsive website features
a new government transparency portal which
allows residents to access budget performance
data, public records, City Manager memos to
Council and Village Clerk reports.
o Launched My Bal Harbour Mobile App, making it
easier for residents and visitors to pay for parking,
submit service requests, and explore the Village.
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
GENERAL FUND
INFORMATION TECHNOLOGY
Salaries & Benefits 0 0 0 0 0
Other Operating 0 128,109 180,886 226,982 256,247
Operating Capital 0 170,603 177,847 741,845 189,064
TOTAL INFORMATION TECHNOLOGY 298,713 358,734 968,827 445,311
57
INFORMATION TECHNOLOGY
o Launched Bal Harbour Express Bus Tracker and
mobile app giving residents access to real-time
shuttle bus location and arrival information.
• Goal #3 - Provide Continuous Improvement Technology
(Network Infrastructure, Backups, Computers and Phone
System)
o Replaced Village Hall and Police Department
servers with new generation Dell PowerEdge
series server. Multiple servers were consolidated
into a primary server equipped with 16 times
faster processing speeds, 20 times more storage
space, and virtualization capability. Server
running Windows 2012 R2 operating system and
Exchange 2013 e-mail exchange system.
o Implemented sequel database licensing, which
allows for future database expansion (e.g., Up to
10 databases at 100GB each).
o Implemented additional PowerEdge series
backup server to run Symantec Backup Exec and
to execute the recommended backup retention
schedule (daily, weekly, and monthly)
o Consolidated the Village’s multiple e-mail
domains by transitioning to new .GOV domain,
which is the federally approved e-mail domain for
government entities.
o Replaced 27 obsolete Village PCs (Windows XP
Pentium 1GB RAM) with better performing Dell
OptiPlex 7020 i7 desktops and laptops (8GB
RAM); replaced 25 – 2011 MacBook Police officer
laptops with rugged Dell laptops to meet and
exceed FDLE security and Computer-aided
Dispatch (CAD) system compatibility
requirements. All Village PCs now operating
Windows 7 or higher.
o Completed full transition to voice-over-internet-
protocol (VoIP) telecommunications system,
resulting in a significant reduction (more than
50% decrease) in recurring communications
expenses. Replaced 50 legacy AVAYA phone
systems with Polycom VVX 400 Color LCD display
VoIP handsets.
o Realized cost-savings in recurring mobile carrier
expenses ($6,000 per year) by switching to a
more cost-effective and reliable cell phone
carrier for Police and Parks personnel.
• Goal #4 – Increase Workforce Productivity
o Provided technical support for financial
management system upgrade.
o Provided project management for building
permitting and code enforcement system design,
planning and implementation. The self-service
web portal will allow residents and contractors to
review plans status, schedule inspections and
submit code compliance concerns.
o Provided technical support for implementation of
agenda management software. Web-based
platform allows Village Clerk to streamline the
agenda production process.
• Goal #5 – Technology Based Backup Plan
o Developed and operationalized a technology-
based Emergency Back-up Plan to ensure
continuity of information system services during
and after an emergency or disaster.
58
INFORMATION TECHNOLOGY
• Goal #6 – Channel 77 and Commission Chamber
Upgrade
o Upgraded audio-visual technology (e.g.,
cameras, mixers, transmitters) in Council
Chamber to enhance room acoustics and
resolution quality of live meeting website and
television broadcasts.
• Goal #7 – Security Door Entrance and Security Camera
Upgrade
o This project has been put on hold.
• Goal #8 – Provide Results Oriented Technology in an
Open, Accountable, and Responsive Manner
• Established an automated ticketing system allowing for
a significantly faster response times to helpdesk tickets,
of 1-2 hours as opposed to waiting multiple days to
receive a response from an offsite technician due to full-
time presence of contracted technician.
• Drafted Information Technology Security Policy
(adoption in progress)
• Implemented various business continuity and
redundancy protocols to ensure reliable access to e-
mail, internet, VoIP phone system and network
resources during unexpected emergencies and
outages.
• Upgraded main internet circuit from an offsite wireless
signal connection to a direct wired fiber connection,
providing more stability and reliability to the network.
• Replaced main VoIP internet circuit with more reliable,
locally-based vendor
• Police laptop hard drives encrypted with FIPS 140-2
government security compliancy via Windows BitLocker.
Laptops upgraded to multi-factor authentication to
comply with FDLE security requirements.
• Police laptops have been equipped with geolocation
software which allows remote wiping of hard drives in
the event equipment is lost or stolen
• Completed external IT audit as a requirement of
financial audit procedure. Submitted and implemented
management plans to mitigate two (2) identified control
deficiencies.
• Updated Bal Harbour Police Criminal Justice
Information System Compliance policy to include
implementation guidance on how the VoIP phone
system was implemented and is currently operating.
• Updated Bal Harbour Police Criminal Justice
Information System Compliance policy to include the
addition of multi-factor authentication for the police
laptops by utilizing a USB key during the boot-up
process.
• Discontinued use of Teamviewer software for remote
access to police laptops and Voyager server onsite. IT
support team will utilize built-in Windows remote
assistance capabilities through the Village’s existing VPN
in order to meet FIPS 140-2 compliance. A separate VPN
policy has been configured for use by Voyager vendor,
with a unique username linked to the domain, which
allows IT to enable/disable the user access for virtual
escorting and controlled access to the network.
• Configured Police virtual machines to store audit logs
outside of the virtual environment onto the backup
server, where they can be reviewed on a weekly basis to
meet FDLE audit requirements.
59
LEGAL SUPPORT SERVICES
DESCRIPTION
Village legal services are provided by Weiss Serota Helfman,
Pastoriza, Cole and Boniske, P.L., a full service municipal law
firm (the “Firm”). The Firm has served as Village Attorney for
more than 20 years, providing guidance to the Village Council,
its advisory committees and Village staff on a wide array of legal
matters in order to ensure that the various laws, rules and
requirements of the local, state and federal governments are
understood and followed by the Village. While the legal
services required by the Village vary slightly from time to time,
the Firm employs attorneys with expertise in each area of the
law that has been or may be required.
FINANCIAL SUMMARY
BUDGET HIGHLIGHTS
• Funding for legal support services is shared by all funds
based upon the nature of the work performed, at
$430,200 the General Fund has the largest share of the
total annual expense. Base legal fees are $480,000, for
FY 2017-18, additional fees are incurred for cost
recovery, litigation activities, and at times outside legal
services which are not incorporated in the FY 2017-18
Proposed Budget.
• Litigation related expenses are reflected in the prior
fiscal year actual expenses, outside of base legal
services.
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
LEGAL SUPPORT SERVICES (All Funds)
Salaries & Benefits 0 0 0 0 0
Other Operating 446,836 511,040 634,478 655,000 480,000
Operating Capital 0 0 0 0 0
TOTAL LEGAL SUPPORT SERVICES (ALL FUNDS)446,836 511,040 634,478 655,000 480,000
60
GENERAL GOVERNMENT
DESCRIPTION
The General Government activity has historically included
expenses which were not uniquely attributable to a
specific operating department. Beginning with fiscal year
2015, this activity was refined to exclude facility
maintenance and transit operating related expenses,
which are now reflected within the Parks and Public Spaces
Department. The Village Receptionist, was historically
located within this activity, but has been included as a part
of Administration. In addition, expense related to liability
insurance, debt service, payouts for retiring employees,
excess benefit plan expenses, cost of living adjustment
(COLA) for employees, and the establishment of a capital
projects reserve are included within this activity.
FINANCIAL SUMMARY
BUDGET HIGHLIGHTS
• The Proposed Budget includes funding for Excess
Benefit Plan expenses for former Village Manager
($81,950).
• The Proposed Budget includes funding for potential
payouts for the separation of tenured employees
during the coming fiscal year ($147,000), and
COBRA related insurance expense for retirees, which
are offset by participant payments ($67,000).
• The Proposed Budget includes a three percent cost
of living adjustment for employees for allocation in
October ($160,000), a Capital Projects Reserve
($200,000) for use toward future capital projects, a
general contingency line item at two percent
($282,000), and budget stabilization reserve to
mitigate the impacts resulting from Value Adjustment
Board action ($250,000).
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
GENERAL FUND
GENERAL GOVERNMENT
Salaries & Benefits 163,948 228,221 173,834 191,000 283,483
Other Operating 682,397 459,940 645,745 966,661 1,375,673
Operating Capital 0 1,050,000 1,109,302 200,000 200,000
TOTAL GENERAL GOVERNMENT 846,344 1,738,162 1,928,881 1,357,661 1,859,156
61
62
FINANCE & BUDGET
DESCRIPTION
As a part of Village Administration, the Finance Department
delivers financial services for sound management decision-
making and is responsible for centralized accounting, cash
management, financial and debt management, tax and
utility collections, and preparation of the annual budget.
The Finance Department provides fiscal and accounting
controls over financial resources by processing vendor
payments, and payroll, maintaining the Village’s financial
management and utility billing system, and issuing annual
of financial reports.
The Finance Department serves both internal and external
customers, including those entities conducting financial
transactions with the Village including Water and
Wastewater Utility customers, Local Business Tax and Resort
Tax customers, and vendors providing Village services. The
Department prepares non-ad valorem special assessment
rolls, issues and collects local business tax receipts, and
resort taxes, issues timely financial statements and quarterly
and annual compliance documents for funding partners, in
addition to managing and monitoring all fiduciary assets
and related debt.
FUNCTIONAL TABLE OF ORGANIZATION
FINANCIAL SUMMARY
SIGNIFICANT ACCOMPLISHMENTS
• Conducted a complete inventory and assessment of
Villagewide capital assets, resulting in the addition
and disposal of assets reflecting a net decrease of
$5.1million in capital assets within the Village’s
financials statements.
Finance Director
Centralized
Accounting & Cash
Management
Financial Reporting
and Account
Monitoring
Budget
Development
Tax and Utility
Administration &
Collections
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
GENERAL FUND
FINANCE
Salaries & Benefits 349,905 436,630 408,683 491,412 492,080
Operating Capital
TOTAL FINANCE 513,249 518,806 508,430 648,307 652,385
63
FINANCE & BUDGET
• Established and implemented proper controls to
maintain accurate tracking and recording of capital
assets on an annual basis.
• Issued a Request for Proposals for External Auditor,
established an Ad Hoc Audit Committee as required
by State Statutes, leading to the selection of a new
External Audit Firm.
• Transitioned and successfully completed the FY 2016
audit with the new External auditor.
• Implemented improved controls over the FY 2018
Business Tax Receipt renewal process further
enhancing the segregation of duties between license
renewals, accounts receivable and cash receipts
processing.
• Increased billed utility services by 15-percent and
receipted utility services by 12-percent over the prior
fiscal year resulting from improved procedures and
the upgrade of the financial management system.
• Improved the timeliness of meter readings to
coincide with those of the wholesale service
providers to improve the accuracy of utility
compliance reporting and utility billing through
better coordinated schedules and an increase of
automated meter readings to ninety-two-percent of
devices in the system from sixty-percent,
accomplished in cooperation with field operations
staff.
• Proactively provide notification to residential Utility
customers of potential leaks through the use of
improved system data.
• Drew down the remaining $156,100 in State
Appropriation reimbursements totaling $600,000,
and $2.35 million of the $6.5 million in Miami-Dade
County General Obligation Bond (G.O.B)
reimbursements for the Utility Master Plan project.
• Timely submitted quarterly reports to funding
agencies, and issued Comprehensive Annual
Financial Statements.
• Issued 267 Business Tax Receipts, generating
$721,400 in general revenue to the Village.
• Conducted 484 Lien searches generating $30,280 in
general revenue to the Village.
• Created the base reports and structure for the launch
of the OpenGov financial transparency portal,
update and provide quarterly data, and upload the
information to the web portal for public use.
• Awarded the Government Finance Officer
Association (GFOA) Certificate of Achievement for
Excellence in Financial Reporting for the Village’s FY
2014-15 Comprehensive Annual Financial Report,
and submitted for FY 2015-16.
• Completed timely filing of the FY 2015-16 Annual
Financial Report with the State of Florida Department
of Finance.
• Completed the timely filing of the FY 2015-16 Annual
Audit Report with the State of Florida Auditor
General’s Office.
• Issued monthly check by date reports which allows
the public to view all vendor payments, and wire
transfers.
64
FINANCE & BUDGET
• Prepared the annual operating and capital budget in
compliance with State Laws, and monitors progress
throughout the year reacting to emergency revenue
and expenditure trends.
• Prepared the non-ad valorem assessment rolls in
compliance with State Laws to facilitate the collection
by Miami-Dade County.
BUDGET HIGHLIGHT
• The Proposed Budget includes the proportionate
split of employee costs for direct work performed on
the Water and Wastewater Utility system within the
Utility Fund.
65
66
POLICE DEPARTMENT
DESCRIPTION
The Bal Harbour Police Department (BHPD) came into
existence in 1946 when the Village was incorporated. The
BHPD provides public safety services to Village residents,
visitors and businesses based on a community policing
philosophy. The BHPD is comprised of two main functions –
Operations and Administration.
Operations Division
The Operations Division is the most visible representative of
Village services, with 24 full-time sworn personnel and 3
civilian staff members. This Division is responsible for high
profile, proactive public safety and crime prevention patrol
functions including:
• Directed Patrol (including bike patrol, golf cart, ATV,
and beach patrol)
• Marine Patrol
• Traffic Enforcement
• Code Enforcement
In addition, this Division is responsible for reactive public
safety services, such as responding to calls for service, as well
as the investigation of any crimes, which occur within the Bal
Harbour Village jurisdiction. A summary of primary activities
includes:
• Criminal incident investigative follow up
• Prosecution of cases via the Criminal Justice System
• Tracking crime trends and Uniform Crime Reporting
(UCR) to the State of Florida
• Arrest and Search Warrant Affidavit Coordination and
Verification
Administration
The Police Administration, which includes the Office of the
Chief of Police, is responsible for the fulfillment of the mission
of the BHPD by providing leadership, and the establishment of
the managerial functions of planning, organizing, motivating,
controlling, disciplining and coordinating the subordinate
members of the police department, inclusive of:
• Budget monitoring and fiscal management
• Personnel management consistent with Fair Labor
Standards/Collective Bargaining Agreement/State Law
Enforcement Standards
• Media Relations
• Mutual aid coordination with local, state and federal
law enforcement agencies
• Establishment of policies, protocols and regulations to
complete the Police Department’s service mission
within the guidelines of State procedural law and
substantive law.
Support functions and departmental logistics also form part of
the Police Administration functions, including:
• Emergency Communications (9-1-1 radio
communications service)
67
POLICE DEPARTMENT
• Sworn mandatory training, such as firearms and tactics,
as well as ensuring that sworn officers receive necessary
legal updates (i.e., new State statues, procedural law
updates and changes, etc.)
• Fleet Management
• Equipment inventory and maintenance
• Property and Evidence Management
• Off Duty and Special Event Police Service Coordination
• Internal Affairs and Personnel Compliance
• Major Event Coordination and Operational Response
• Beach Access Permitting
FUNCTIONAL TABLE OF ORGANIZATION
FINANCIAL SUMMARY
SIGNIFICANT ACCOMPLISHMENTS
• Expanded critical incident management training to
include sergeants, acting sergeants and dispatchers.
The training centers on the law enforcement response to
mitigate critical incidents by placing participants in a real
time emergency scenario.
• Implemented RIPP™ Hobble restraint tool to avoid
injury to officers and the arrestee. Restraining device was
deployed to all patrol officers in the uniform patrol
division. This restraint device would only be applied in
the event an arrestee is being physically violent and non-
compliant.
• Implemented BHPD rifle program to train and properly
prepare officers to respond more effectively to active
shooter incidents and other tactical situations.
• Purchased thermal imaging devices to assist officers in
locating subjects during tactical perimeter setups,
specifically in low-light situations and water rescue
incidents.
Office of the
Chief
Administrative
Services
Public Safety
Communications Code Compliance Operations
Patrol Marine Patrol Criminal
Investigations
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
GENERAL FUND
LAW ENFORCEMENT
Salaries & Benefits $4,625,376 $5,000,129 $5,718,065 $5,552,751 $5,871,014
Other Operating 921,001 1,042,947 932,640 953,445 878,108
Operating Capital 0 0 0 116,000 55,000
TOTAL LAW ENFORCEMENT $5,546,377 $6,043,076 $6,650,705 $6,622,196 $6,804,122
68
POLICE DEPARTMENT
• Purchased and issued spit hoods to be deployed when
arrestees are attempting to bite or spit at responding
officers. These hoods help prevent injury to the subject
and officer, as well as help prevent exposure to potential
communicable diseases.
• BHPD conducted scenario-based active shooter
preparedness training for civilian Village employees.
The training provided alternative techniques and life
saving strategies to utilize in the event of an active
shooter situation.
• Re-instituted Officer of the Year award in addition to
departmental commendation and ribbon program. The
Nominations Committee selects the award recipient
based on their exemplary performance throughout the
year.
• To promote continuous leadership development,
several supervisors attended various first line
supervision and command officer development courses.
These training courses will enhance the supervisors’
knowledge of their leadership role.
• Implemented video conferencing to conduct pre-file
interviews in a more efficient manner. Communicating
with the State Attorney’s Office through video
conference technology allows the department to keep
officers on-duty, reduce vehicle costs and minimize
overtime expenditures.
• Conducted in-service driving instruction course focused
on vehicle control and awareness in an effort to maintain
a safe work environment.
• Installed pedestrian safety crosswalk with high intensity
flashing lights system at the 9900 block of Collins
Avenue. The lighted crosswalk signals increase the
visibility and usability of the crosswalk for our residents.
The signalization is activated as the pedestrian enters
the crosswalk eliminating the need for a manual
activation of the signal.
• Initiated hurricane emergency table top exercises,
development and training for all department heads, to
ensure proper protocol of the Bal Harbour Village
Critical Incident Operations Plan during such incidents.
Department heads were put through several decision
making scenarios which present the individual with real
life challenges in the event the Village were to be
impacted by a hurricane.
• Enhanced patrol during special events and high holy
days to ensure the safety of all residents and guests. Bal
Harbour police officers ensured the safety and security
of all guests to 70th Anniversary Celebration, Movies on
the Beach as well as the High Holy Days through
enhanced security measures, presence and visibility.
• Uniformed Crime report (UCR) rates showed a decrease
in crime in the last two years and an increase in arrests
and closures rates. Arrests and closure rates are two
good indicators of police performance and
effectiveness. Increases in these indicators are positive,
but does not necessarily mean there is an increase in
crime, and reflects the efforts of our command staff,
supervisors and officers. The BHPD continues to
proactively fight crime, instituting crime prevention
strategies while utilizing all available resources through
a community oriented policing philosophy.
69
POLICE DEPARTMENT
• Revised Bal Harbour Police Department Criminal
Information Security policy to reflect FDLE latest security
requirements.
BUDGET HIGHLIGHTS
• The Proposed Budget includes required collective
bargain related expenses including Supervisor Pay,
Night Differential, and Education Pay ($72,400).
• The Proposed Budget includes life scans for health
screening of employees for $380 each.
• The Proposed Budget includes $55,000 for equipment
replacement for police operations including surface gel
coat repairs for the boat, training supplies ($15,000),
and a new LED message board for communicating with
our residents ($30,000).
• The Proposed Budget includes additional funding for
police off-duty expenses, which are directly offset by
corresponding revenue for services ($350,400).
• The Proposed Budget includes a $200,200 increase in
retirement expenses as a result of the actuarial
valuation of our pension plans.
70
BUILDING DEPARTMENT
DESCRIPTION
The Building Department is responsible for Enforcing the
Florida Building Code, Village Ordinances, and Miami-Dade
County Ordinances. A combination of Village and contractual
employees work together to provide permitting and
inspections to Village residents as governed by the Florida
Building Code.
The Building Department is self-funded through permit fees,
and is specifically, per the Florida Building Code required to:
• Enforce the Florida Building Code;
• Coordinate with outside departments including Fire,
DERM, Public Works, and Utilities;
• Perform Building, Mechanical, Electrical, Plumbing and
Structural plan review;
• Performs inspections for all Building Code disciplines;
and
• Issue Certificates of Completion and Occupancy.
The unique needs of the Village’s Building Department
necessitates additional responsibilities. Some of the additional
work unique to this Village includes:
• Review of all plans prior to submittal to Architectural
Review Board (ARB);
• Verification of compliance with the Zoning and
appearance ordinances;
• Writing recommendations and presents monthly to the
ARB;
• Enforcing ARB Certificates of Appropriateness through
construction completion;
• Performing Zoning reviews;
• Administering the Community Rating System to ensure
residents receive maximum discount for flood
insurance;
• Representing the Village in Local Mitigation Strategy
Groups;
• Participating in ISO’s Building Code Effectiveness
Grading Schedule which is used to develop insurance
rates for individual properties; and
• Implementing a standardized permitting system
through development of a standard operating manual
and standardization of forms and letters.
FUNCTION TABLE OF ORGANIZATION
Building Official
Permitting Inspections FEMA Flood
Regulation
Building and
Records Routing
Architectural
Review Board
71
BUILDING DEPARTMENT
FINANCIAL SUMMARY
SIGNIFICANT ACCOMPLISHMENTS
• Completed a comprehensive evaluation of building and
permitting activity and fees, resulting in options to end
the General Fund subsidy to the Department and create
a self-sustaining Building and Permitting function for the
Village.
• Recommended a system for the Village permitting
software and implemented the new permitting system
on February 1, 2017.
• Trained clerks, plan reviewers and inspectors on new
permitting software.
• Cleaned up hundreds of files in the historical electronic
permitting system, continue to close out Energov
through the transition to new software.
• Updated building department operations manual and
standardized all forms.
• Created fillable forms which are now published on the
Village web portal.
• Reviewed all Village properties for compliance with
40/10/10 year re-certifications. Created a spreadsheet
to track and notice overdue properties and noticed 25
properties due for recertification, achieving compliance
from about 25% of the properties and followed-up on
remaining properties with final notices, as required by
statutes.
• Prepared five-year recertification report for
participation in the Community Rating System.
• Achieved the Federal Emergency Management Agency
(FEMA) award which has led to lower flood insurance
renewal rates for residents.
• Created an Excel database in order to facilitate sorting
and finding archived, electronic documents.
BUDGET HIGHLIGHTS
• The Proposed Budget incorporates funding for an in-
house Building Official, two permit Clerks, and a part-
time Clerical position, a Chief for Building and
Roofing, an Electrical Inspector, a Plumbing Inspector,
and contracted expenditures for other professional
trade services as an optimal model for service
delivery.
• The Proposed Budget aggregates all building and
permitting related expenses into the singular
department, inclusive of engineering, planning, and
zoning contractual permitting related expenses.
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
GENERAL FUND
BUILDING
Salaries & Benefits 164,166 93,451 227,633 429,319 628,040
Other Operating 737,538 920,801 562,074 393,000 364,300
Operating Capital 0 0 0 0 0
TOTAL BUILDING 901,704 1,014,252 789,707 822,319 992,340
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BUILDING DEPARTMENT
• The Proposed Budget incorporates the revised fee
structure for the permitting functions of the Village,
presenting a self-sustaining Building and Permitting
Department, increased operating expenses are a
direct result of increased demand for services, directly
offset by fees for service.
73
74
PARKS AND PUBLIC SPACES DEPARTMENT
DESCRIPTION
The Parks and Public Spaces Department, is comprised of four
(4) areas of focus; Public Works, Facilities, Recreation and
Greenspace Management. Each unit provides services in
support of the Department’s areas of responsibility. The
Department provides public right-of-way and infrastructure
maintenance services; utility and solid waste management,
landscape design and maintenance, as well as recreation
program management. These activities are conducted by a
small team of in-house staff, along with various contracted
service providers. Additionally, the Department provides
management and support for all Village conducted capital
improvement projects, supports the Building Department’s
permitting activities, operates the community shuttle service
and supports the enforcement activities of the Bal Harbour
Police Department’s Code Compliance Division.
Public Works
The Public Works Unit provides services related to the repair,
maintenance, and operation of Village infrastructure, and other
services including:
• Water, sewer and storm water utility system
maintenance and operation
• Solid waste collection, disposal and recycling services
• Capital Project management
• Plan reviews*
• Code enforcement support
• Pedestrian walkways and surfaces maintenance
• Curb, gutter and roadway maintenance
• Community shuttle services
• Park maintenance
*The Public Works Unit supports the Building Department with
the review of all utility and landscape related plans submitted
for permitting to the Building Department and post
construction utility and landscape installation inspections prior
to permit closures.
Facilities
The Facilities Unit is responsible for the maintenance, repair,
and operation of Village buildings and equipment at the
following sites:
• Village Hall
• The Police Department Administration and Annex
• The Recreation Center
• Bal Harbour Park
• The Public Works Operations Warehouse
The Facilities Unit also provides services in the following areas:
• Village wide cleanliness
• Street and landscape up lighting maintenance
• Street furniture and signage maintenance
Recreation
The Recreation Unit provides recreational and leisure programs
and services for children, adults and seniors in our community
utilizing Bal Harbour Park, the Recreation Center and Bal
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PARKS AND PUBLIC SPACES DEPARTMENT
Harbour Beach. The Recreation unit also provides resident park
access management services and maintains the cleanliness of
Bal Harbour Park. Additionally, recreation staff develop,
produce and support several community focused special
events during the year to provide additional recreational
opportunities for our residents such as:
• Movie Night on the Beach Events
• Holiday Tree Lighting Event support
• New Year’s Eve Event support
• Fourth of July Event support
• Seasonal Monthly Excursion Trips to local area
attractions
Greenspace Management Program
The Greenspace Management Program is responsible for the
grounds maintenance and appearance of the Village,
including:
• All building grounds
• Bal Harbour Park
• Village-controlled medians, swales, and landscape
areas
• Bal Harbour Beach and adjacent areas
• The Gated Residential Section common areas
• Management of the Village urban forestry program
FISCAL ENVIRONMENT
Services provided by the Parks and Public Spaces Department
are supported through several funding sources, including the
General Fund, for Public Works and Parks and Recreation
activities, the Water & Sewer Fund for Utility activities, the
Resort Tax Fund for greenspace and beautification activities,
and dollars from the Gated Residential Section Special
Assessment. A breakdown of services funded through each
fund is provided below:
General Fund
Facilities Maintenance
This provides funds for the operation of all Village-owned
buildings, such as Village Hall and the Public Works Facility.
Expenditures include on-going contractual services, such as
air conditioning, pest control, elevator and copier services,
along with the janitorial contract. In addition, other
operational supplies used to maintain Village Hall, Police
Department Administration and Public Works buildings are
supported through this fund. Additionally, the Pooper
Scooper (Dog Waste) Bag Program and landscape
maintenance contract for Village Hall and the adjacent
parking lot is budgeted within this fund.
Public Works
This unit performs activities such as the maintenance of the
storm drains, solid waste and recycling collection contract,
equipment and vehicle rentals/leases and repairs,
maintenance of the street sweeper and grapple truck,
maintenance of street lights, storm drainage pump station in
the residential area, transit services, management of
residential solid waste service, and the maintenance of
Florida Department of Transportation (FDOT) storm pumps
for 96th Street. Operating supplies, signs and posts are also
budgeted as part of this fund.
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PARKS AND PUBLIC SPACES DEPARTMENT
Recreation
This unit performs the operations and maintenance of Bal
Harbour Park and Recreation Center. All staffing and
operational costs including the two (2) full-time, five (5) part-
time employees, the grounds, play equipment and water
feature included within the unit.
The Water & Wastewater Utility Fund
This fund supports the operation and maintenance of the
infrastructure, which distributes potable water to residents
and businesses; collects, pumps, and transmits wastewater
to the County treatment facilities. The activities funded in this
area include:
• Professional engineering services
• Utility locates
• Water testing
• Maintenance of sewer station pumps
• Wet wells and generators
• Meter installation and service
• Fire hydrant and water/sewer mains service
• Capital projects relating to the Utility
• Regulatory compliance
• Staff training for utility operations
Resort Tax Fund/ Beautification and Maintenance
This fund, through Resort Tax Collections, supports the
operations for greenspace, beautification, and other Resort Tax
eligible activities. All operations related to the purchasing
and maintenance of landscaping and irrigation systems on
Collins Avenue, 96th Street, and on the Beach. The costs for
the maintenance of the bus stops, landscaping lights, signs,
buoys, emergency life rings, warning flags, holiday
decorations, bollard lights along the jogging path,
benches/trash receptacles are also budgeted within this fund.
Landscape & Security Assessment Fund
The assessment provides the funding necessary for landscape
maintenance services through a contracted provider for all
the green space within the gated community, which is not
privately maintained.
77
PARKS AND PUBLIC SPACES DEPARTMENT
FUNCTIONAL TABLE OF ORGANIZATION
FINANCIAL SUMMARY
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
GENERAL FUND
PARKS AND PUBLIC SPACES DEPARTMENT
PUBLIC WORKS
Salaries & Benefits 450,575 350,918 215,983 230,401 320,880
Other Operating 1,158,877 1,242,108 1,519,518 2,272,625 1,899,761
Operating Capital 0 0 0 0 0
TOTAL PUBLIC WORKS 1,609,452 1,593,026 1,735,501 2,503,026 2,220,641
PARKS & RECREATION
Salaries & Benefits 282,200 247,932 243,499 264,749 250,230
Other Operating 107,460 99,129 85,462 200,550 178,250
Operating Capital 0 0 0 934,360
TOTAL PARKS & RECREATION 389,660 347,061 328,961 465,299 1,362,840
RESORT TAX FUND
BEAUTIFICATION/ GREENSPACE /OTHER RESORT TAX ELIGIBLE
Salaries & Benefits 279,079 323,327 357,867 361,475 247,052
Other Operating 1,033,577 1,478,578 1,431,221 1,464,189 1,207,000
Operating Capital 0 189,900 0 0 0
TOTAL BEAUTIFICATION/GREENSPACE 1,312,656 1,991,805 1,789,088 1,825,663 1,454,052
WATER & WASTEWATER UTILITY FUND
REVENUE
Operating Revenue 3,552,719 3,805,864 4,457,890 5,180,680 4,816,610
Debt Proceeds (Capital)1,675,000 0 0 4,000,000 0
Inergovernmental Revenue/ CO 0 540,303 534,698 1,713,381 2,245,000
Carryforward/ Contributions 0 0 475,000 0 2,277,000
Capital & Operating Revenue 5,227,719 4,346,166 5,467,588 10,894,061 9,338,610
WATER & WASTEWATER UTILITY
Salaries & Benefits 104,975 204,971 397,786 494,249 538,219
Other Operating 3,097,877 3,624,561 3,148,190 3,310,231 3,230,240
UTILITY OPERATIONS TOTAL 3,202,852 3,829,532 3,545,976 3,804,479 3,768,460
Capital Projects 939,451 276,832 1,689,628 4,000,000 2,245,000
UTILITY FUND TOTAL 4,142,303 4,106,364 5,235,604 7,804,479 6,013,460
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PARKS AND PUBLIC SPACES DEPARTMENT
SIGNIFICANT ACCOMPLISHMENTS
Public Works
• Improved mobile water usage meter reads to 92% first
time read capture.
• Obtained ability to perform in-house locates for valves,
meters, and water mains with newly purchased
equipment.
• Installed smart rain devices that operate according to
reported rain data reports and forecasts specific to our
location to save water on irrigation.
• Conducted water mainline leak detection testing
throughout the Village.
• Continued to meet all water quality requirements by the
Department of Environmental Protection (DEP) and the
Department of Health (DOH).
• Outsourced the maintenance of the motors, pumps,
valves, and control panel to Pump Station Maintenance.
Obtained a company with a 2-hour emergency response
time.
• Secured the Sanitary Sewer Station PS # 2 with a security
picket fence.
• Completed Phase 1 Sewer Infrastructure Project.
• Decreased SSO’s (Sanitary Sewer Overflows) by
designating staff to work almost exclusively with the
Sanitary Sewer system.
• Continued to meet annually the Sanitary Sewer Evaluation
System (SSES) requirements by EPA and DERM.
• Cleaned and video 5,000 linear feet of sanitary sewer
mains. Total remaining line to be video inspected in
future years, is 21,000 linear feet.
• Repaired and returned to operation (after several years),
the Storm water Station on Harbour Way and secured
station with a security picket fence.
• Outsourced the maintenance of the Storm Water
motors, pumps, valves, and control panel to Pump
Station Maintenance. Obtained a company with a 2-hour
emergency response time.
• Implemented a Zeka mosquito control program to
reduce standing water and prevent mosquito
reproduction thru the use of environmentally approved
bio tablets.
• Installed a new catch basin with new French drain, street
and curb repairs at the end of 96th Street to eliminate
puddling.
• Continue to meet annually the National Pollutant
Discharge Elimination System (NPDES) permit
requirements.
• Successfully bid and secured a new community shuttle
service provider at a savings over the old agreement
cost.
• Increased recycling awareness and decreased
contaminated recycling by 50%.
LANDSCAPE & SECURITY ASSESSMENT FUND
REVENUE
Operating Revenue 665,668 523,421 443,434 426,921 569,988
Fund Balance 0 11,796 11,718 175,918 0
Capital & Operating Revenue 665,668 535,217 455,152 602,839 569,988
LANDSCAPE & SECURITY ASSESSMENT AREA EXPENSE
Salaries & Benefits 7,761 15,342 20,083 33,410 40,430
Other Operating 376,646 519,875 435,070 569,429 529,558
L & S ASSESSMENT TOTAL 384,407 535,217 455,152 602,838 569,988
TOTAL PARKS AND PUBLIC SPACES DEPART 7,838,477 8,573,473 9,544,306 13,201,306 11,620,979
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PARKS AND PUBLIC SPACES DEPARTMENT
• Held two (2) Household Hazardous Waste/Electronic
Recycling Events.
• Initiated ROW permit for anyone performing work in the
right-of-way
• Installed seventy-four (74), “rain catcher” devices to
prevent rain water from entering the sanitary sewer
system.
Beautification:
• Replaced turf in the gated residential area that is lower
growing with a neater appearance.
• Irrigated and replaced turf along 96 Street East of Collins
Avenue.
• Replaced the flowers on the end caps of the Collins
Avenue medians with a sustainable landscape.
• Replaced the Jasmine in the center median of the 10200
block of Collins Avenue with Zoysia turf.
• Replaced the flowers on the end caps of the Collins
Avenue medians and the 96 Street medians with a
sustainable landscape.
• Replenished the coquina sand on the bike path / service
path.
• Installed water line for new shower placed on 96 Street
Facilities:
• Permitted and Rebuilt the PPS office space. Added
additional office for Operations and Compliance.
• Installed a new Air Conditioning system at Village Hall.
• Replaced the flooring at Village Hall.
• Replaced the windows in Village Hall and Police
Administration with Impact Storm windows.
• Performed renovations within the Building Department
to enhance their storage capabilities and appearance.
• Completed the 40-year recertification work for Village
Hall.
• Increased operational capabilities by purchasing
dumpsters on wheels to service the Beach Areas.
Recreation:
• Produced four (4) seasonal Special Events at Bal Harbour
Park and the Beach with an average attendance of over
one hundred and fifty (150) participants
• Participated with Tourism “4th of July 2017 Celebration
and Village Birthday Bash.
• Conducted seasonal basketball skill clinics for children
thirteen (13) years of age and younger averaging 30
participants, 4 days per week during the program.
Totaling 839 participants from the start of the program
in October 2016 ended on June 15 2017
• Scheduled eight (8) excursion and produced five (5)
excursion day trips for residents, averaging ten (10)
participants per trip.
• Facilitated sixteen (16) Bal Harbour Park space rentals
for resident parties.
• Implemented additional rental services to rent tables,
chair and provide staff for a fee to for setup and break
down of Bal Harbour Village rented equipment.
• Managed the Bal Harbour Express shuttle service with
an average monthly ridership of over five hundred (500)
users.
• Implemented the Pronto Form visitor sign-in log with
photo taking capability. Converted over one hundred
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PARKS AND PUBLIC SPACES DEPARTMENT
and fifty (150) residents to the new swipe card system for
quick park/playground access.
• Hosted# 8197 residents and their guests at Bal Harbour
Park.
Staff Training
• Obtained Florida Water and Pollution Control
Operators Association (FWPCOA) Water Distribution
certification for one staff and one pending
• Obtained FWPCOA Wastewater Collection certification
for one staff and one pending
• Provided all Water & Sewer employees with 24 hours of
onsite fire hydrant repair and maintenance training.
• Instituted Sanitary Sewer Pump Station preventive
maintenance procedures and staff training.
• Provided all Water and Sewer Employees with American
Water Works Association (AWWA) training in water
distribution maintenance.
• Obtained Confined Space Training Certificate for one
employee.
• Completed Staff Training for all Department employees
in the use of Pronto forms data base system.
81
82
WATER & WASTEWATER UTILITY FUND
DESCRIPTION
Water and Wastewater services within the Village are provided
as an enterprise operation, through the Utility within the Parks
and Public Spaces Department. Services are funded as
payments for measurable water and wastewater services are
consumed. Pursuant to Chapter 180, Florida Statutes,
municipalities are authorized to establish just and equitable
rates to be paid for the use of the utility. Rates established as
charges for services should sustain its operations and satisfy
any related debt.
This fund supports the operation and maintenance of the
infrastructure, which distributes potable water to residents
and businesses; collects, pumps, and transmits wastewater
to the County treatment facilities. The activities funded in this
area include:
• Professional engineering services
• Utility locates
• Water testing
• Maintenance of sewer station pumps
• Wet wells and generators
• Meter installation and service;
• Fire hydrant and water/sewer mains service
• Capital projects relating to the Utility
The FY 2017-18 Proposed Operating and Capital Budget for
the Water and Wastewater Utility Fund is $6,013,500 which
reflects a significant reduction from the FY 2016-17 Budget,
as a direct result of the timing and funding allocation for the
construction of the capital improvements included in the
Utility Master Plan for the Village. Progress on this project will
continue in FY 2018 with a proposed allocation of $2,245,000
toward the capital improvements. This allocation is subject to
reimbursement with General Obligation Bond Funds from
Miami-Dade County for the sewer portion of the project.
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
WATER & WASTEWATER UTILITY FUND
REVENUE
Operating Revenue 3,552,719 3,805,864 4,457,890 5,180,680 4,816,610
Debt Proceeds (Capital)1,675,000 0 0 4,000,000 0
Inergovernmental Revenue/ CO 0 540,303 534,698 1,713,381 2,245,000
Prior year Capital Allocation 0 0 475,000 0 2,277,000
Capital & Operating Revenue 5,227,719 4,346,166 5,467,588 10,894,061 9,338,610
WATER & WASTEWATER UTILITY
Salaries & Benefits 104,975 204,971 397,786 494,249 538,219
Other Operating 3,097,877 3,624,561 3,148,190 3,310,231 3,230,240
UTILITY OPERATIONS TOTAL 3,202,852 3,829,532 3,545,976 3,804,479 3,768,460
Capital Projects 939,451 276,832 1,689,628 4,000,000 2,245,000
UTILITY FUND TOTAL 4,142,303 4,106,364 5,235,604 7,804,479 6,013,460
83
WATER & WASTEWATER UTILITY FUND
BUDGET HIGHLIGHTS
• The Water and Wastewater Utility Proposed
Budget includes the continuation of the Utility
Master Plan project with an allocation of
$2,245,000 in funds toward the project, and
$32,000 for the purchase of a mini-excavator to
mitigate recurring rental expenses.
• The wholesale services are purchased from the
Miami-Dade County Water and Sewer Department
for water and the City of Miami Beach for sewer
services, as such the Village’s Utility is subject to
rate increases driven by the rate adjustments of
our service providers.
• The Proposed Budget includes the appropriate
allocation of salary and fringe expenses associate
with work performed for the Utility by operating
departments, services are delivered in
collaboration between the Village Parks and
Public Spaces and Finance Departments.
84
RESORT TAX
DESCRIPTION
Bal Harbour Village levies a Resort Tax of four percent of the
rent received on the occupancy of a room in any hotel, motel,
or apartment house, and two percent of such retail sales of all
items of food or beverages, alcoholic or otherwise, sold at retail
for consumption on the premises, at any place of business
within the Village. This levy is consistent with Part I, Chapter
212, of Florida Statutes.
Bal Harbour Village is one of only three Miami-Dade County
municipalities to levy such a tax (the other two are the City of
Miami Beach and the Town of Surfside), and in doing so has
enjoyed the benefits derived from this revenue source for
beautification and maintenance of the Village in the beach and
Collins corridor areas and reinvesting in the promotion of
tourism and enhancing tourist eligible activities throughout the
Village. For the FY 2017-18 Proposed Budget, the Resort Tax
Funding allocated for beautification, greenspace, and other
resort tax eligible activities such as special events and
community activities is equivalent to 0.68 mills, if the services
and activities were funded within the General Fund through ad
valorem revenue.
FINANCIAL SUMMARY
The FY 2016-17 Proposed Budget for the Resort Tax Fund
includes $1,988,850 or fifty-eight percent for Tourism related
activities, Special Events and Community Activities that are also
a part of Tourism, comprises eight percent at $296,000, and
fourty-two percent for Beautification and Greenspace
Maintenance and other Resort Tax Eligible activities at
$1,454,100. Further detail regarding Beautification and
Greenspace Maintenance activities are included in the Parks
and Public Spaces Departmental Narrative, as these activities
are managed within that department.
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
RESORT TAX FUND
REVENUE
Operating Revenue 3,558,593 3,530,930 3,449,032 3,393,357 3,442,883
Carryforward/ Fund Balance 0 212,583 223,107 488,267 0
Capital & Operating Revenue 3,558,593 3,743,513 3,672,139 3,881,624 3,442,883
TOURISM
Salaries & Benefits 251,548 191,457 159,100 259,072 259,921
Other Operating 1,362,560 1,370,351 1,723,951 1,796,889 1,728,910
Operating Capital 0 189,900 0 0 0
TOURISM TOTAL 1,614,108 1,751,708 1,883,051 2,055,961 1,988,831
BEAUTIFICATION/ GREENSPACE /OTHER RESORT TAX ELIGIBLE
Salaries & Benefits 279,079 323,327 357,867 361,475 247,052
Other Operating 1,033,577 1,478,578 1,431,221 1,464,189 1,207,000
Operating Capital 0 189,900 0 0 0
TOTAL BEAUTIFICATION/GREENSPACE 1,312,656 1,991,805 1,789,088 1,825,663 1,454,052
RESORT TAX FUND TOTAL 2,926,764 3,743,513 3,672,139 3,881,624 3,442,883
85
RESORT TAX
TOURISM DEPARTMENT
The Tourism Department’s focus is to position Bal Harbour
Village as a premier luxury and lifestyle destination worldwide.
To continue to re-invest and support the Village by attracting
tourism, generating business, creating awareness and building
equity for the destination. The goal being that this investment
will translate into continued and incremental funds, to be used
for increasing the quality of life, beautification maintenance and
enhancements, and the ongoing creation of programs and
events.
FINANCIAL SUMMARY
Representation In Key Strategic Markets
Bal Harbour Village has several contracts strategically located
globally for Sales, Marketing, and Public Relations (PR) services
to further position Bal Harbour Village as a tourist destination.
Each office is charged with continuing to develop specific and
strategic sales, marketing and PR efforts in each of the these
markets which have been identified as important to Bal Harbour
including: United States, Argentina, Brazil, Canada, Chile,
Mexico, and Russia.
These markets are intended to offer incremental support,
resulting in incremental resort tax revenue from each of those
areas. They have been chosen based on a series of indicators,
including: in-country economic indicators, existing Bal Harbour
business volumes, historical business volumes, and airlift into
the greater Miami area.
The focus for the Sales and Marketing teams is to maximize
relationships with the top travel trade communities, select end-
consumers, and luxury travel distribution channels promoting
Bal Harbour as a destination. These targeted direct sales efforts
assist in increased production and provide critical support for
our partners in each market.
Our Public Relations efforts are geared toward generating
more news worthy attention and media hits for Bal Harbour and
to help build brand equity in each region. Efforts are tracked
weekly, monthly and yearly, based on Bal Harbour media hits
generated by each office.
FY 2014
Actual
FY 2015
Actual
FY 2016
Actual
FY 2017
Budget
FY 2018
Proposed
Budget
RESORT TAX FUND
TOURISM
Salaries & Benefits 251,548 191,457 159,100 259,072 259,921
Other Operating 1,362,560 1,370,351 1,723,951 1,796,889 1,728,910
Operating Capital 0 189,900 0 0 0
TOURISM TOTAL 1,614,108 1,751,708 1,883,051 2,055,961 1,988,831
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RESORT TAX
Travel In Key Strategic Markets
The Respective sales and marketing professionals employed by
the Village travel in their respective markets to promote Bal
Harbour.
The travel trade (travel agents, tour operators, and consortia) is
a very important channel for business production in the luxury
travel segment. Through our global network that we have
established, and direct sales efforts, we have been able to
strategically target this community. Some sales actions initiated
during include: sales calls; hosting educational events for key
clients from different sectors; sales trainings for front-line
agents; and leveraging key travel agent marketing channels
Familiarization (FAM) Trips
Familiarization (FAM) Trips refers to all visiting media and travel
trade which comes to Bal Harbour Village. Our sales and
marketing and PR professionals organize a series of media
familiarization trips throughout the year to Bal Harbour. These
trips result in subsequent media coverage for Bal Harbour from
the visiting journalists and bloggers, which in turn creates
media hits and PR for Bal Harbour. These FAM trips are an
important component and complement to our advertising
efforts.
Advertising
Our advertising efforts are critical in brining attention to Bal
Harbour and in promoting and attracting tourism to our
destination. In 2015, Chandelier Creative, which had been
selected by the Village to create and design a new creative
adverting campaign and brand assets for the Village, finalized
the new Village logo and all accompanying creatives and
collaterals. As a result, as part of the Village’s rebranding
efforts, all new and expanded creative and collateral materials
have been developed. The Village’s all new and rebranded
tourism related advertising campaign was approved by the
Resort Tax Committee and launched in the Fall 2015 with an
updated international media strategy plan. In conjunction with
the rebranding efforts, the new Village logo has replaced the
old and a style guide is in place and serves as a guide for all
communication tools and materials used by the Village. This
advertising campaign remained in place in FY 2016-17 and will
again remain in place for FY 2017-18.
Website
The existence of a completely functional and engaging website
and platform is crucial in today’s world. The new, updated and
enhanced Bal Harbour tourism website Was launched in
October 2016.
Additionally, given the social media climate and the consumer’s
desire for new content, in addition to the newly configured site,
our social media efforts continue to be enhanced and
expanded.
Greater Miami Convention Visitors Bureau (GMCVB)
The Greater Miami Convention and Visitors Bureau (GMCVB) is
an accredited destination tourism and marketing organization.
Its mission is to promote the Greater Miami area for leisure
travel, conventions, business travel and tourism to our area. Bal
Harbour is an important area for the GMCVB to promote,
specifically in the luxury market. Bal Harbour Village will
continue to partner with the GMCVB on joint marketing efforts.
87
RESORT TAX
Advertising Placements
In 2015 in conjunction with the campaign created by
Chandelier Creative, the Village partnered with Criterion
Global, a leading international media buying consultancy, to
develop a strategic and coordinated media plan. Our
partnership with Criterion will continue in the next fiscal year.
The advertising plan is comprised of a local, national, and
international media buys. The intention is to work with key
publications that are closely aligned with Bal Harbour’s pillars
and represent our targeted demographic and to further target
our desired population of visitors and tourists. The timing of
placements is based on Bal Harbour’s need periods and
average booking windows. Bal Harbour’s high season (which
command highest rates and are at the highest demand) is
typically from late November to late April.
Special Events
Bal Harbour’s intention is to build programming and events
within the community to benefit our visitors while at the same
time providing an added benefit to our residents. The
programs recommended this year include the continuation of
an expanded Unscripted Bal Harbour Art Access Program, and
events associated with major regional events taking place in
South Florida such as the Miami International Book Fair, Art
Basel / Miami Beach, and the South Beach Wine and Food
Festival.
This past FY, a number of special events were held to
commemorate the Village’s 70th anniversary of our
incorporation as a municipality. These included a historical
70th anniversary exhibition and tour led by Dr. Paul George, a
professor of history and local historian, in collaboration with
Claire Breukel, head curator of the Unscripted Bal Harbour Art
Program. This exhibit of historic photographs was displayed in
the Florida Room of the Sea View Hotel and also included an
outdoor companion exhibit along the beach walk that was on
display from November through the end of December, 2016.
As a result of this very successful and popular exhibit, a
permanent series was created in an effort to expand art in
public places throughout Bal Harbour. Since then, two other
exhibitions have been displayed along the beach path and has
created very positive feedback from the community. For the
next FY, it is proposed that this program be funded and
expanded to include a total of three exhibits during the FY.
Also as part of the 70th Anniversary celebration, a family friendly
concert featuring the Palm Beach Symphony took place on Bal
Harbour Beach in February 2017 and attracted over 2,000
people to this event.
The Unscripted Bal Harbour Art Program
The Unscripted Bal Harbour Art Program has evolved each
year, since it was launched in 2012. The intention is to support
and provide access to the arts by connecting our visitors and
residents to curated programs and special access to cultural
events and museums throughout the year.
The Unscripted Bal Harbour Museum Access Program provides
Bal Harbour visitors and residents free access to the finest and
most dynamic art museums and institutions in South Florida.
The program began in the Fall of 2013 and incorporated four
of the most important visual arts museums in the Miami area.
The program has grown from 12 institutions to the current 16
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RESORT TAX
with 2 more institutions being proposed for the new FY which
would bring the total to 18 cultural institutions participating in
the program. . A museum guide and Bal Harbour Access card
describing the program and each institution was created and
sent to all Bal Harbour residents and is offered to Bal Harbour
hotel guests as well. An updated guide and card will be created
in the new FY to reflect the updates to the program.
Unscripted Bal Harbour Art Access Tours offers unique access
to, and private tours of, some of the Miami areas most sought
after art experiences. Tours include visits to collectors’ homes,
galleries, museums, private collections and art fairs, for a
personal and distinctive Unscripted Bal Harbour experience.
The Access Tours are complimentary and exclusive for Bal
Harbour’s visitors and residents.
Unscripted Bal Harbour Art Chats are a series of complimentary
art talks held throughout the year that explore topics pertinent
to commissioning public art projects and exhibiting in the
public sphere. The program brings art experts—including
curators, artists, architects and designers from around the
world to Bal Harbour with the aim of fostering critical dialogue
that is both timely and accessible to members of the art
community, residents of and guests to Bal Harbour Village
The Fourth of July Fireworks - Each year Bal Harbour hosts
fireworks on the 4th of July, the event is highly anticipated and
well attended by residents and visitors. This past fiscal year the
celebration was enhanced and included seating, entertainment
and refreshments for residents and visitors and the same is
proposed for next FY. This event is coordinated in conjunction
with the Village’s Parks and Open Spaces Department.
SIGNIFICANT ACCOMPLISHMENTS
• Through our advertising, marketing and public relations
efforts, our focus is to continue to position Bal Harbour
Village as the premier luxury and lifestyle destination
worldwide – in FY 2017, streamlined advertising
budgets called for a greater digital emphasis with 85%
of budget allocated to digital campaigns
• In conjunction with the Village’s rebranding efforts, our
new logo and collaterals have now replaced all the
former images and a style manual has been developed
and is in place which serves as a guide for all
communication tools and materials used by the Village.
• Launched the all new Bal Harbour Village Tourism
website with vibrant and appealing graphics and
designs and easy to use capabilities.
• Coordinated the design and replacement of all of the
Village-wide informational and directional signage
located throughout the Village and on our beach. In
total, there are approximately 150 signs which have
already been replaced. These include signs
announcing: Beach Rules, Jogging/Walking/Bicycle
Paths, Bicycle Path Rules, Rip Currents Warning, Beach
Warning Flags, Swim At Your Own Risk, No Fishing
Along Wall on the Jetty, Address signs for Residential
Buildings (on the Beach path), Park signs (in Bal Harbour
Park), Pooper Scooper signage, and Village Hall
signage.
• Coordinated all Village 70th Anniversary events,
including a two-part, historical photography exhibit
curated by Dr. Paul George, a professor of history and
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RESORT TAX
lead historian for History Miami Museum which provided
a historical overview of the Village in both an indoor
exhibition at the Sea View Hotel as well as an outdoor
exhibition along the beach walk as well as a community-
wide celebration held in February 2017 with over 2,000
residents and visitors in attendance.
• Coordinated a number of other public events including
two family-friendly movies on the beach; an event in late
November to kick-off the holiday season with the
lighting of the holiday décor on Founders Circle and
along Collins Avenue; and a special Independence Day
celebration was held for our residents and guests to
accompany our traditional fireworks display.
• The Unscripted Art Access Program now includes
sixteen cultural institutions, having added several this
current year, including the recently opened Frost
Museum of Science.
• Held nine art chats and tours, including: a private
director-led tour of the NSU Art Museum Fort
Lauderdale in October; a private tour of the Isabel Kowal
and Francois Odermatt collection of public artwork in
the lobby of the Kenilworth Bal Harbour as well as their
private residence in November; a private brunch and
tour of the Art Miami Pavilion as well as complimentary
VIP access was provided to four top partner art fairs as
well as exclusive VIP event access to select museum and
collection events during Art Basel / Miami Beach in
December; a private tour of the Edge Collections
Exhibition on the Island Gardens Deep Harbour on
Biscayne Bay in January; a private tour with the New
World School of the Arts at the Cisneros Fontanals Art
Foundation in March; a private tour of the National
Young Arts Foundation in May; a private family-friendly
tour of the Perez Art Museum Miami (PAMM) in June;
and finally, and in September, a private tour of the soon
to be opened Bass Museum of Art.
• Introduced the new public art project along the beach
walk, initially with the 70th anniversary historical exhibit
which ran from November 2016 – January 2017. In
February, Sartorial Anarchy, an exhibition curated by the
Museum of Contemporary Photography featuring the
visually vibrant work of Ike Ude’s homage to fashion, was
installed. The exhibit was kicked off by a private tour,
cocktails and a talk with the artist at the Artisan Beach
House at the Ritz-Carlton, Bal Harbour. In June, the
Village partnered with O, Miami – an organization
committed to building community through literature
and poetry, to curate a fun, summer-themed exhibition,
Post Haste. Inspired by pre-war marketing for the
Burman Shave Company – famous for its advertising
campaigns featuring humorous rhyming poems on
small sequential highway signs. Four poems are
presented according to the speed of the beach walk’s
usage as thoroughfare for biking, jogging, and walking.
In September, a tour of the exhibition took place
followed by cocktails and a live poetry reading at the Sea
View Hotel.
90
CAPITAL OUTLAY
Local governments prepare and adopt comprehensive, fiscally sustainable, and multi -year capital plans to ensure
effective management of capital assets. A prudent multi-year capital plan identifies and prioritizes expected needs based
on a strategic plan. Historically, the Village has had only one major capital project, the Utility Master Plan, allocations for
this and smaller projects were provided on an incremental fiscal year basis in spite of the multi-year nature of their
duration. Now that the Village looks toward a long-term vision for the future, the beginning of a true multi-year capital
plan emerges with the addition of funding toward the Bal Harbour Park, 96th Street Plaza, improvements to the Jogging
Path, and the Bal Harbour Jetty. As the full design and scope of these projects emerge future years and corresponding
funding allocations will emerge.
91
CAPITAL OUTLAY
CAPITAL PROJECT
Prior Year
Appropriations
FY 2018
Proposed
Appropriation
Total Capital
Appropriation
Actual Prior
Year
Expense /
2017
Projection
Remaining
Appropriation
GENERAL FUND
Bus Shelters 1,027,227 1,027,227 1,027,227 -
Bus Purchase 66,200 - 66,200 66,200 -
Croswalk Installation 86,325 - 86,325 86,325 -
Park Shade Structure 12,000 - 12,000 12,000 -
Park Bathroom 50,000 - 50,000 - 50,000
Village Hall Improvements 563,000 - 563,000 45,000 518,000
Sea Wall 51,700 - 51,700 - 51,700
Jetty 332,000 332,000 664,000 - 664,000
Boat Engines 59,000 - 59,000 59,000 -
Waterfront Park - 884,360 884,360 - 884,360
Haulover Skate Park - 50,000 50,000
Skid Loader - 48,000 48,000 - 48,000
96th Street Plaza - 100,000 100,000 - 100,000
Jogging Path - 100,000 100,000 - 100,000
Beach Furniture - 75,000 75,000 - 75,000
Fleet 1,411,393 - 1,411,393 479,159 932,234
Information Technology 227,000 - 227,000 165,459 61,541
CADD 380,000 - 380,000 - 380,000
TOTAL CAPTIAL APPROPRIATION 4,265,845 1,589,360 5,855,205 1,940,370 3,864,835
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CAPITAL OUTLAY
SIGNIFICANT ACCOMPLISHMENTS
• Completed Phase 1 Sewer Infrastructure Project, resulting in the removal of the construction moratorium
of the related to the old pump station by Miami-Dade County’s Environmental Permitting Department;
began Phase 2 of the Sewer System Utility Master Plan project.
CAPITAL PROJECT
Prior Year
Appropriations
FY 2018
Proposed
Appropriation
Total Capital
Appropriation
Actual Prior
Year
Expense /
2017
Projection
Remaining
Appropriation
WATER & WASTEWATER UTILITY FUND
Utility Master Plan 12,640,000 2,245,000 14,885,000 3,590,729 9,049,271
Mini Excavator - 32,000 32,000 - 32,000
TOTAL CAPTIAL APPROPRIATION 2,277,000 14,917,000 3,590,729 11,326,271
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94
Position Detail
FT PT FTEs PT FTEs PT FTEs PT
GENERAL FUND
Legislative 5.00 - 5.00 - 5.00 - 5.00 -
Administration 6.00 - 6.00 - 6.00 - 6.00 -
Finance 4.00 - 4.00 - 4.00 - 4.00 -
General Government - - - - - - - -
Law Enforcement 38.00 1.00 39.00 1.00 39.00 1.00 39.00 1.00
Building 2.00 2.00 4.00 - 4.00 3.00 4.00 4.00
Parks and Recreation 2.15 5.00 2.39 5.00 2.39 5.00 2.58 5.00
Public Works 5.35 - 1.94 - 1.94 - 3.74 -
Total General Fund 62.50 8.00 62.33 6.00 62.33 9.00 64.32 10.00
WATER AND SEWER FUND
Water and Sewer 1.50 - 3.46 - 4.46 - 5.88 -
Total Water and Sewer Fund 1.50 - 3.46 - 4.46 - 5.88 -
RESORT TAX FUND
Marketing 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Beautification and Maintenance 4.00 - 4.21 - 4.21 - 2.49 -
Total Resort Tax Fund 5.00 1.00 5.21 1.00 5.21 1.00 3.49 1.00
LANDSCAPE & SECURITY FUND
Public Works - - - - - - 0.31 -
Total Landscape & Security Fund - - - - - - 0.31 -
TOTAL VILLAGE 69.00 9.00 71.00 7.00 72.00 10.00 74.00 11.00
FY 2017-18
Proposed Budget
FY 2016-17
Adopted Budget
FY 2015-16
Adopted Budget
FY 2014-15
Adopted Budget
95
Position Detail
FY 2017-18
Proposed Budget
FY 2016-17
Adopted Budget
FY 2015-16
Adopted Budget
FY 2014-15
Adopted Budget
GENERAL FUND
Legislative FT PT FTEs PT FTEs PT FTEs PT
Mayor 1.00 - 1.00 - 1.00 - 1.00 -
Councilmember 4.00 - 4.00 - 4.00 - 4.00 -
Total Legislative 5.00 0.00 5.00 0.00 5.00 0.00 5.00 0.00
Administration FT PT FTEs PT FTEs PT FTEs PT
Village Manager 1.00 - 1.00 - 1.00 - 1.00 -
Village Clerk 1.00 - 1.00 - 1.00 - 1.00 -
AVM / Human Resources Director 1.00 - 1.00 - 1.00 - 1.00 -
Executive Assistant 1.00 - 1.00 - 1.00 - 1.00 -
Records Liason 1.00 - 1.00 - 1.00 - 1.00 -
Receptionist 1.00 - 1.00 - 1.00 - 1.00 -
Total Administration 6.00 0.00 6.00 0.00 6.00 0.00 6.00 0.00
Finance FT PT FTEs PT FTEs PT FTEs PT
Finance Director 1.00 - 1.00 - 1.00 - 1.00 -
Accounting Clerk 3.00 - 3.00 - 2.00 - 2.00 -
Controller 1.00 1.00
Total Finance 4.00 0.00 4.00 0.00 4.00 0.00 4.00 0.00
General Government FT PT FTEs PT FTEs PT FTEs PT
Receptionist - - - - - - - -
Total General Government 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
96
Position Detail
FY 2017-18
Proposed Budget
FY 2016-17
Adopted Budget
FY 2015-16
Adopted Budget
FY 2014-15
Adopted Budget
Law Enforcement FT PT FTEs PT FTEs PT FTEs PT
Police Chief 1.00 - 1.00 - 1.00 - 1.00 -
Executive Secretary 1.00 - 1.00 - 1.00 - 1.00 -
Captain 1.00 - 1.00 - 1.00 - 1.00 -
Management Services Administrator 1.00 - 1.00 - 1.00 - 1.00 -
Quality Assurance Coordinator - 1.00 - 1.00 - 1.00 - 1.00
Commander - - - - - - - -
Lieutenant 2.00 - 2.00 - 2.00 - 2.00 -
Sergeant 5.00 - 6.00 6.00 5.00
Detective 2.00 - 2.00 - 2.00 - 2.00 -
Corporal - - 1.00 - 1.00 - 1.00 -
Motorcycle Officer - - - - - - - -
Canine Officer/Handler 1.00 - 1.00 - 1.00 - 2.00 -
Officer 13.00 - 12.00 - 12.00 - 11.00 -
Code Enforcement Officer 2.00 - 2.00 - 2.00 - 2.00 -
Public Service Aide 1.00 - 1.00 - 1.00 - 1.00 -
Public Safety Beach Ranger (Resort Tax Funde 1.00 - 1.00 1.00 1.00
Dispatcher 6.00 - 6.00 - 6.00 - 6.00 -
Records Administrator 1.00 - 1.00 - 1.00 - 1.00 -
Mechanic - - - - - - - -
Communications Administrator & Code Compliance 1.00
Total Law Enforcement 38.00 1.00 39.00 1.00 39.00 1.00 39.00 1.00
97
Position Detail
FY 2017-18
Proposed Budget
FY 2016-17
Adopted Budget
FY 2015-16
Adopted Budget
FY 2014-15
Adopted Budget
Building FT PT FTEs PT FTEs PT FTEs PT
Building Official/ Director*- 1.00 1.00 - 1.00 - 1.00 -
Chief Building 1.00
Permit Clerks 2.00 - 2.00 - 2.00 - 2.00 -
Clerical Assistant - 1.00 1.00 - 1.00 - - 1.00
Inspectors - - - - - 3.00 - 3.00
Total Building 2.00 2.00 4.00 0.00 4.00 3.00 4.00 4.00
*Building Official became a full-time employee
Recreation FT PT FTEs PT FTEs PT FTEs PT
Parks & Public Spaces Director 0.15 - 0.10 - 0.10 - 0.10 -
Parks and Rec. Director - - - - - - - -
Park Attendants 2.00 5.00 2.29 5.00 2.29 5.00 2.48 5.00
Total Recreation 2.15 5.00 2.39 5.00 2.39 5.00 2.58 5.00
Public Works FT PT FTEs PT FTEs PT FTEs PT
Parks & Public Spaces Director 0.35 - 0.24 - 0.24 - 0.30 -
Operations Coordinator 0.15 - 0.15 - 0.15 - 0.12 -
Maintenance Staff 2.00 - 0.70 - 0.70 - 2.52 -
Management Analyst 0.30 - 0.30 - 0.30 - 0.25 -
Secretary - - - - - - - -
Facilities Coordinator 1.00 - 0.55 - 0.55 - 0.55 -
Total Public Works 3.80 0.00 1.94 0.00 1.94 0.00 3.74 0.00
TOTAL GENERAL FUND 55.95 8.00 57.33 6.00 57.33 9.00 59.32 10.00
98
Position Detail
FY 2017-18
Proposed Budget
FY 2016-17
Adopted Budget
FY 2015-16
Adopted Budget
FY 2014-15
Adopted Budget
WATER AND SEWER FUND
Water and Sewer FT PT FTEs PT FTEs PT FTEs PT
Parks & Public Spaces Director 0.30 - 0.33 - 0.33 - 0.40 -
Maintenance & Administrative Staff 1.20 - 3.13 - 3.13 - 4.73 -
Utility Compliance Officer 1.00 - 0.75 -
Total Water and Sewer 1.50 0.00 3.46 0.00 4.46 0.00 5.88 0.00
TOTAL WATER AND SEWER FUND 1.50 0.00 3.46 0.00 4.46 0.00 5.88 0.00
RESORT TAX FUND
Marketing FT PT FTEs PT FTEs PT FTEs PT
Tourism/Marketing Director 1.00 - 1.00 - 1.00 - 1.00 -
Assistant - 1.00 - 1.00 - 1.00 - 1.00
Total Marketing 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Beautification and Maintenance FT PT FTEs PT FTEs PT FTEs PT
Parks & Public Spaces Director 0.20 - 0.33 - 0.33 - 0.19 -
Maintenance Staff 4.35 - 3.88 - 3.88 - 2.30 -
Total Beautification and Maintenance 4.55 0.00 4.21 0.00 4.21 0.00 2.49 0.00
TOTAL RESORT TAX FUND 5.55 1.00 5.21 1.00 5.21 1.00 3.49 1.00
SECURITY & LANDSCAPE FUND
Beautification and Maintenance FT PT FTEs PT FTEs PT FTEs PT
Parks & Public Spaces Director 0.10 -
Maintenance Staff 0.21 -
Total Beautification and Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 0.31 0.00
TOTAL SECURITY & LANDSCAPE FUND 0.00 0.00 0.00 0.00 0.00 0.00 0.31 0.00
99
100