Loading...
HomeMy Public PortalAbout1993-1994 Budget.pdf.'i �fi."r. .4 yea .Ai 1, r — — . — �. -- ❑rte' 0 W 0 W U z Z O p CC• z Q� CC mw J CC Ix( e et) lc\ i f VILLAGE OF KEY BISCAYNE FLORIDA 1993 - 1994 ESTIMATED ANNUAL OPERATING AND CAPITAL BUDGET First Printing July 9, 1992 Second Printing July 23, 1993 Third Printing September 14, 1993 Award of Qecognitioti The National Federation of Municipal Analysts hereby grants recognition to for special- consideration and responsibility to the community of investors in its securities through an expressed commitment to continuing disclosure. In witness whereof, I have executed this certificate this 25th dart' of August, 1993. r / ; : /fu Chairperson The National Federation of Municipal Analysts The award of this certificate does not imply in any manner a positive or negative judgment as to the accuracy or sufficiency of the disclosure documents of the issuer named above. The Government Finance Officers Association of the United States and Canada presents this AWARD OF FINANCIAL REPORTING ACHIEVEMENT to: Jack Neustadt Finance Director Village of Key Biscayne, Florida The Award of Financial Reporting Achievement is presented by the Government Finance Officers Association to those individuals who have been instrumental in their government unit achieving a Certificate of Achievement for Excellence in Financial Reporting. A Certificate of Achievement is presented to those government units whose annual financial reports are judged to adhere to program standards and represents the highest award in government financial reporting. Executive Director Date August 31, 1993 ESTIMATED ANNUAL OPERATING AND CAPITAL BUDGET TABLE OF CONTENTS RESOLUTIONS & ORDINANCES: Resolution 93-22 a Resolution 93-33 Proposed Millage Rate c Tentative Millage Rate Resolution f Final Millage Rate Resolution 1993-1994 Budget Ordinance k INTRODUCTION: Village Council Local Planning Agency Administrative Officers & Departments Independent Contractors, Code Inspectors & Council Appointee Independent Auditor, Bond Counsel, Financial Advisor, & Stormwater Utility iv V Organizational Chart vi Important Dates for Village vii Village of Key Biscayne Charter Section 4.05 & 1993-1994 Budget Schedule Property Tax Analysis Total Property Assessed Value Information About Your Tax Notice xii Demographic Statistic xiii Principal Taxpayers xiv Miscellaneous Statistical Data xv BUDGET MESSAGE: Hurricane Recovery 3 State Assistance 3 Fema Loan 4 1992 - 1993 Budget Highlights 4 1993 -1994 Budget Highlights 8 Conclusion 11 GOALS & OBJECTIVES: Village Council Short Term Goals 13 (July 1993 to September1994 Village Council Intermediate Term Goals 14 (Eighteen Months to Thirty-six Months) Department of Community Development 15 Department of Economic Development 16 Department of Finance and Administrative Services 19 Department of Fire Rescue 23 Department of Police 26 Department of Recreation 30 BUDGET: Certification of Taxable Value 36 1992 & 1993 Appraised Value of Real Property 38 Budget Breakdown by Category 39 1993-94 Budget - Revenues & Expenditures 41 Pie Chart - Revenues & Expenditures 42 1993-94 Budget Revenues 43 Pie Chart - Revenues 44 General Fund Revenues 45 1993-94 Budget Expenditures 47 Expenditures Pie Chart 48 1993 - 1994 Budget: Elected Officials Budget 49 Village Clerk Budget 50 Village Attorney Budget 50 Community Affairs Dept. 50 Department of Finance and Administrative Service 51 Department of Economic Development 54 Department of Community Development 55 Non -departmental & Debt Service 58 Department of Emergency Services: Police 59 Fire 65 Department of Public Works 70 Department of Recreation 71 Personnel Distribution Chart 75 Personnel Expenditures 78 Fire/Police Salary Plan 80 FINANCIAL POLICY: Financial Policy 81 ELECTED OFFICIALS: Metro -Dade County Commissioners 85 Metro -Dade County Committees 86 Elected State Officials 88 Elected Federal Officials 89 Glossary 90 RESOLUTION NO. 93-22 A RESOLUTION OF THE VILLAGE OF KEY BISCAYNE, FLORIDA; AUTHORIZING THE VILLAGE MANAGER TO PURCHASE FIRE EQUIPMENT; PROVIDING FOR AN EFFECTIVE DATE. BE IT RESOLVED BY THE VILLAGE COUNCIL OF KEY BISCAYNE, FLORIDA, AS FOLLOWS: WHEREAS, the Village Council of the Village of Key Biscayne opted out of the Metro -Dade Fire Rescue Service District on March 9, 1993, pursuant to Resolution 93-8; and WHEREAS, the voters of the Village at the Special Election held Tuesday, April 27, 1993, voted not to amend the Village Charter to require that the Village be served by the district; and WHEREAS, it is imperative that the Village establish a Fire Rescue Department on or before October 1, 1993; NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF KEY BISCAYNE AS FOLLOWS: Section 1. The Village Manager is authorized to purchase the following fire apparatus: 1. Pumper (1) $233,000 2. Quint (1) 447,000 3. Rescue (2) 173,000 4. Operational Equipment 125,000 5. Contingency 42,000 1,020,000 a Section 2. This resolution shall be effective immediately upon adoption. PASSED AND ADOPTED this 11th day of Mcr,..: 1993. MAYOR AEL CONTE ATTEST VILLAGE CLERK APPROVED AS TO FORM AND LEGAL SUFFICIENCY: VILLAGE ATTORNEY RESOLUTION NO. 93-33 A RESOLUTION OF THE VILLAGE OF KEY BISCAYNE, FLORIDA; DETERMINING THE PROPOSED MILLAGE RATE, THE CURRENT YEAR ROLLED -BACK RATE, AND THE DATE, TIME AND PLACE FOR THE FIRST AND SECOND PUBLIC HEARINGS AS REQUIRED BY LAW; DIRECTING THE VILLAGE CLERK TO FILE SAID RESOLUTION WITH THE PROPERTY APPRAISER OF METROPOLITAN DADE COUNTY PURSUANT TO THE REQUIREMENTS OF FLORIDA STATUTES AND THE RULES AND REGULATIONS OF THE DEPARTMENT OF REVENUE OF THE STATE OF FLORIDA; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, on July 1, 1993 the Honorable Joel Robbins, Property Appraiser of Metropolitan Dade County, Florida, served upon the Village of Key Biscayne, A "Certification of Taxable Value" certifying to the Village of Key Biscayne its 1993 taxable value; and WHEREAS, the provisions of Florida Statutes Section 200.065 require that within thirty-five (35) days of service of the Certification of Taxable Value upon a municipality, said municipality shall be required to furnish to the Property Appraiser of Metropolitan Dade County the proposed millage rate, the current year rolled -back rate, and the date, time and place at which a first public hearing will be held to consider the proposed millage and the tentative budget; and C WHEREAS, the Village Council desires to announce the dates of the first and second public hearings to the Property Appraiser of Metropolitan Dade County; and WHEREAS, the Village Council has reviewed the figures supplied by the Property Appraiser of Metropolitan Dade County and conferred at a public meeting with the Village Attorney and that being otherwise fully advised in the premises: NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF KEY BISCAYNE, FLORIDA: SECTION 1. That the proposed millage for the first public hearing is hereby declared to be .004439 mills which is 54.439 per thousand dollars of assessed property within the Village of Key Biscayne. SECTION 2. That the current year rolled -back rate (computed pursuant to Sec. 200.065, F.S.) is $2.361 per $1,000. SECTION 3. That the date, time and place of the first and second public hearings is hereby set by the Village Council as follows: Date Time Place September 14, 1993 7:00 p.m. Key Biscayne Council Chamber 85 West McIntyre Street Key Biscayne, Florida 33149 September 28, 1993 7:00 p.m. Key Biscayne Council Chamber 85 West McIntyre Street Key Biscayne, Florida 33149 d SECTION 4. That the Village Clerk and Village Manager are directed to attach the original Certification of Taxable Value to a certified copy of this resolution and serve the same upon the Honorable Joel Robbins, Property Appraiser of Metropolitan Dade County on or before August 3, 1993. SECTION 5. This resolution shall be effective immediately upon its adoption by the Village Council. PASSED AND ADOPTED this 27th day of 1993. ATTEST: t VILLAGE CLERK APPROVED AS TO LEGAL SUFFICIENCY: VILLAG ATTO e MAYOR •f'FAEL CONTE RESOLUTION NO. A RESOLUTION OF THE VILLAGE COUNCIL OF KEY BISCAYNE ADOPTING THE TENTATIVE MILLAGE RATE OF THE VILLAGE OF KEY BISCAYNE FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 1993 THROUGH SEPTEMBER 30, 1994 PURSUANT TO FLORIDA STATUTE 200.065 (TRIM BILL); SETTING A DATE FOR A FINAL PUBLIC HEARING TO ADOPT THE MILLAGE RATE. WHEREAS, on July 27, 1993 the Village Council adopted Resolution No.R3 ` 1) determining the "Proposed Millage Rate" for the fiscal year commencing October 1, 1993 and further scheduled the public hearing required by Section 200.065 of the Florida Statutes to be held on September 14, 1993 at 7:00 p.m.; and, WHEREAS, the Property Appraiser has properly noticed the public hearing scheduled for September 14, 1993 at 7:00 p.m. at 85 West McIntyre Street, Key Biscayne, Florida, 33149 as required by Chapter 200 of the Florida Statutes; and, WHEREAS, the said public hearing as required by Section 200.065 (2) (c) was held by the Village Council on September 14, 1993 commencing at 7:00 p.m. in the evening as previously noticed the public and all interested parties having had the opportunity to address their comments to the Village Council, and the Village Council having considered the comments of the public regarding the tentative millage rate and having complied with the "TRIM" requirements of the Florida Statutes: NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF TRUSTEES OF THE VILLAGE OF KEY BISCAYNE FLORIDA AS FOLLOWS: SECTION 1. That the tentative millage rate for the Village of Key Biscayne for the fiscal year Page 1 of 3 f commencing October 1, 1993 through September 30, 1994 be and is hereby fixed at the rate of vt'O f mils which is 4,4c\ dollars per thousand of assessed property within the Village of Key Biscayne. SECTION 2. That the "Proposed Millage Rate" of..00 <<I' t mils is hereby officially adopted as the tentative millage rate of the Village of Key Biscayne. SECTION 3. That a final public hearing to adopt a millage rate and budget for the fiscal year commencing October 1, 1993 through September 30, 1994 be and is hereby set at the Village Council Chamber, 85 West McIntyre Street, Key Biscayne, Florida 33149 at 7:00 p.m. of Tuesday, September 28, 1993. SECTION 4. That the Village Clerk be and is hereby directed to advertise the said public hearing as required by law. PASSED AND ADOPTED this 1 day of Page 2 of 3 , 1993. RAFAEL H. CONTE, MAYOR ATTEST: VILLAGE CLERK APPROVED AS TO FORM: VILLAGE ATTORNEY Page 3 of 3 h RESOLUTION NO. A RESOLUTION OF THE VILLAGE COUNCIL OF KEY BISCAYNE ADOPTING THE FINAL MILLAGE RATE OF THE VILLAGE OF KEY BISCAYNE FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 1993, THROUGH SEPTEMBER 30, 19) PURSUANT TO FLORIDA STATUTE 200.065 (TRIM BILL). WHEREAS, on September 14, 1993, the Village Council adopted the "Proposed illage Rate" for the fiscal year commencing October 1, 1993, and further schedule the final public hearing required by Section 200.065 of the Florida Statutes to be held on Septembe 28, 1993, at 7:00 p.m.; and, WHEREAS, pursuant to Section 200.065 of the Florida Statutes the Property Appraiser has made tax assessments for all real property ithin the jurisdiction of the Village of Key Biscayne; and, WHEREAS, the said •ub,' hearing, as required by Section 200.065 (2) (c), was held by the Village Board on Septembe 1993, commencing at 7:00 p.m. in the evening as previously advertised and the public and all interested parties having had the opportunity to address their comments to the Village Council, the Village Council having considered the comments of the public regarding the millage rate and having complied with the "TRIM" requirements of the Florida Statutes: NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF KEY BISCAYNE, FLORIDA AS FOLLOWS: SECTION 1. That the millage rate for the Village of Key Biscayne for the fiscal year commencing October 1, 1993 through September 30, 1994, be and is hereby fixed at the rate of m which is per thousand dollars of assessed property within the Village of Key Biscayne. Page 1 of 2 1 SECTION 2. This resolution shall be effective immediately upon its adoption by the Village Council. PASSED AND ADOPTED this day of , 1993. RAFAEL H. CONTE, MAYOR ATTEST: VILLAGE CLERK APPROVED AS TO FORM: VILLAGE ATTORNEY Page 2 of 2 ORDINANCE NO. AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE, FLORIDA; ADOPTING A TENTATIVE GENERAL FUND OPERATING BUDGET FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 1993 THROUGH SEPTEMBER 30, 1994 IN THE AMOUNT OF PURSUANT TO FLORIDA STATUTE 200.065 (TRIM BILL); SETTING AVDADOFOR A FINAL PUBLIC HEARING TO ADOPT THE BUDGET; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, on July 27, 1993 the Village Manager presented to the Village Council a "Tentative General Fund Operating Budget" for the fiscal year commencing October 1, 1993 and further scheduled the public hearing required by Section 200.065 of the Florida Statutes to be held on September 14, 1993 at 7:00 p.m.; and, WHEREAS, the Property Appraiser has properly noticed the public hearing scheduled for September 14, 1993 at 7:00 p.m. in the Council Chambers located at 85 West McIntyre Street 2nd Floor, Key Biscayne, Florida 33149 as required by Chapter 200 of the Florida Statutes; and WHEREAS, the said public hearing as required by Section 200,0655 (2) (c) was held by the Village Council on September 14, 1993 commencing at 7:00 p.m. in the evening as previously noticed and the public and all interested parties having had an opportunity to address their comments to the Village Council, and the Village Council having had an opportunity to amend the tentative budget as it deemed appropriate and having considered the comments of the public regarding the tentative budget and having complied with the "TRIM" requirements of the Florida Statutes: Page 1 of 3 k NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF KEY BISCAYNE, FLORIDA: SECTION 1. That the tentative operating budget as presented by the Village Manager and amended by the Village Council be and is hereby tentatively adopted, subject to final adoption and amendment as provided by Section 200.065 of the Florida Statutes. SECTION 2. That a final public hearing to adopt a budget for the fiscal year commencing October 1, 1993 through September 30, 1994 be and is hereby set in the Council Chambers located at 85 West McIntyre Street 2nd Floor, Key Biscayne, Florida 33149 at 7:00 p.m. on September 1993. SECTION 3. That the Village Clerk be and is hereby directed to advertise the said public hearing as required by law. �"'� PASSED AND ADOPTED on the first reading this 11 day of , 1993. PASSED AND ADOPTED on the second reading this day of , 1993. RAFAEL H. CONTE, MAYOR Page 2 of 3 1 ATTEST: VILLAGE CLERK APPROVED AS TO FORM AND LEGAL SUFFICIENCY: VILLAGE ATTORNEY Page 3 of 3 VILLAGE OF KEY BISCAYNE, FLORIDA VILLAGE COUNCIL Rafael H. Conte, Mayor Clifford Brody, Vice Mayor Mortimer Fried Michael Hill Joe I. Rasco Betty Q. Sime Raymond P. Sullivan COUNCIL - MANAGER FORM OF GOVERNMENT MISSION STATEMENT: "TO PROVIDE A SAFE, QUALITY COMMUNITY ENVIRONMENT FOR ALL ISLANDERS THROUGH RESPONSIBLE GOVERNMENT'." i VILLAGE OF KEY BISCAYNE, FLORIDA LOCAL PLANNING AGENCY Betty 4 Sime, Chairman Joe I. Rasco, Vice -Chairman Clifford Brody Rafael H. Conte Mortimer Fried Michael Hill Raymond P. Sullivan Master Plan Consultant: Robert K. Swarthout, Inc. City Planning Consultants 400 South Dixie Highway Suite 121 Boca Raton, Florida 33232 MISSION STATEMENT: TO PROVIDE A S4 FE, QUALITY COMMUNIY ENVIRONMENT FOR ALL ISLANDERS THROUGH RESPONSIBLE GOVERNMENT." ii VILLAGE OF KEY BISCAYNE ADMINISTRATIVE OFFICERS C. Samuel Kissinger Village Manager Michael J. Flaherty Chief of Police Director of Emergency Services Susan Krupnick-Gregorie Director of Economic Development William C. Huddleston Chief of Fire Rescue Weiss, Serota & • Helfman, P.A. Village Attorney DEPARTMENTS Guido H. Inguanzo, Jr. Village Clerk Jack Neustadt Director of Finance & Administrative Services Robin M. Sobrino, AICP Director of Community Development Laurie Tessler Director of Recreation MISSION STATEMENT: "TO PROVIDE A SAFE, QUALITY COMMUNITY ENVIRONMENT FOR ALL ISLANDERS THROUGH RESPONSIBLE GOVERNMENT." iii INDEPENDENT CONTRACTORS VILLAGE ENGINEER: Carlos A. Penin, P.E. President C.A.P. Engineering Consultants, Inc. 4848 S.W. 74th Court Miami, Florida 33155 Dan B. Nieda, R.A. Building Official Leonard Gutkin Electrical Inspector VILLAGE LANDSCAPE ARCHITECTS: William A. O'Leary, FASLA President O'Leary Design Associates, P.A. Oak Plaza Professional Center 8525 S.W. 92nd Street, Suite C11 Miami, Florida 33149 CODE INSPECTORS Joan Moore Code Enforcement Officer COUNCIL APPOINTEES James M. Dowd 8/1/94 William E. Croysdale 7/1/94 Special Masters A. Gail Boorman, ASLA President A. Gail Boorman & Assoc. 849 7th Avenue Suite 204 Naples, Florida 33940 Paul Elledge Plumbing Inspector Ed Stein Mechanical Inspector MISSION STATEMENT.• "TO PROVIDE A SAFE, QUALITY COMMUNITY ENVIRONMENT FOR ALL ISLANDERS THROUGH RESPONSIBLE GOVERNMENT." iv INDEPENDENT AUDITOR Rachlin & Cohen Certified Public Accountnats & Consultants 1320 South Dixie Highway, Penthouse Coral Gables, Florida 33146-2964 BOND COUNSEL Ruden, Barnett, McClosky, Smith, Schuster & Russell, P.A. 701 Brickell Avenue, Suite 1900 Miami, Florida 33131 FINANCIAL ADVISOR Guzman & Company Public Finance Financial Advisory Services 701 Brickell Avenue, 11th Floor Miami, Florida 33131 STORMWATER UTILITY Williams, Hatfield & Stoner, Inc. Consulting Engineers 3191 Coral Way, Suite 804 Miami, Florida 33145 MISSION STATEMENT:• "TO PROVIDE A SAFE, QUALITY COMMUNITY ENVIRONMENT FOR ALL ISLANDERS THROUGH RESPONSIBLE GOVERNMENT." v 8/93 VILLAGE OF KEY BISCAYNE, FLORIDA ORGANIZATION CHART VOTER VILLAGE COUNCIL LOCAL PLANNING AGENCY VILLAGE CLERK SPECIAL MASTER VILLAGE MANAGER Department of Economic Development Business Promotion Tourism Domestic Department of Finance & Adminis. Services International Department of Community Development uilding Planning Zoning Code Enforce. Administrative Assistant VILLAGE ATTORNEY L Department of Emergency Services Fire/ Rescue Police Department of Recreation 1 Special Events Sports & Athletics Programs/ Tours Adopted Council Ordinance 93-6 - April 27, 1993 Department of Public Works Village Engineer Contract Adminis. vi IMPORTANT DATES FOR VILLAGE 1. Incorporation 2. Date of Election 3. Runoff Election 4. First Council Meeting 5. Village Manager Hired 6. ESSEX Telephone System Operational 7. Furniture Delivered 8. Beautification Program Initiated 9. Village Hall Dedication Second Anniversary Celebration 10. Hurricane Andrew 11. Building, Planning and Zoning 12. Village Clerk Hired 13. Calusa Park Exchange 14. Village Government recognized by ICMA 15. Police Department Operational 16. Fire Referendum No=1313 Yes=752 June 18, 1991 September 3, 1991 September 17, 1991 September 23, 1991 March 2, 1992 May 1, 1992 May 8, 1992 May 12, 1992 June 25, 1992 August 24, 1992 September 1, 1992 October 1, 1992 October 20, 1992 Janueanar� March 1, 1993 April 27, 1993 vii In accordance with the Village of Key Biscayne Charter, Section 4.05. Annual budget adoption: (a) Balanced Budget. Each annual budget adopted by the Council shall be a balanced budget. (b) Budget adoption. The Council shall by ordinance adopt the annual budget on or before the last day of September of each year. If it fails to adopt the annual budget by this date, the Council may by resolution direct that the amounts appropriated for current operations for the then ending fiscal year be deemed appropriate for the ensuing fiscal year for a period of fifteen (15) days and may be renewed by resolution each fifteen (15) days, with all items in it prorated accordingly, until such time as the council adopts an annual budget for the encuin& fiscal year. An ordinance adopting an annual budget shall constitute appropriations of the amounts specified therein. (c) Specific approriation. The budget shall be specific as to the nature of each category of appropriations therein. Reasonable appropriations may be made for contingencies, but not within defined spending categories. (d) Deferred compensation;pensions. Contributions to pension and other deferred compensation plans or arrangements for Village employees may be made under such terms and conditions as the Council may establish from time to time in accordance with sound actuarial principles. (Ord. No. 92-18, sub -sec. 1„8-11-92/11-3-92) 1993-1994 BUDGET SCHEDULE 1. Certification of taxib a values by Dade County Property Appraiser. Tax revenues finalized. 2. Draft 1993-1994 budget presentation by Village Manager to Village Council. 3. Resolution setting tentative millage for 1993-1994. 4. First Public Hearing on the 1993-1994 Budget. 5. Final Budget Hearing and adoption of the Budget. July 1, 1993 July 13, 1993 July 27, 1993 September 14, 1993 September 28, 1993 viii PROPERTY TAX ANALYSIS As a result of the damage done by Hurricane Andrew, the taxable value of the Village of Key Biscayne as reported by the Metropolitan Dade County Property Appraiser has declined by $57,083,958 from $1,617,141,088 to $1,560,057,130. As a consequence, at the 1992/93 Property Tax Rate of $2.280 per thousand of assessed value, the tax produced is $3,556,930 which is $130,152 or 3.53% less than the property tax of $3,687,082 billed for 1992/93. The 1993/94 budget proposed by the Village Manager recommends retaining the $2.28 rate. Similarly, the tax produced for Fire/Rescue Services at $2.344 per thousand, the 1992/93 rate levied by Metro -Dade at the reduced property values is $3,656,774, a loss of $133,804 from the $3,790,578 previously levied. In addition, the Village Manager's proposed budget recommends a further reduction in the Fire/Rescue property tax rate of 7.89% by lowering the millage rate from $2.344 per thousand to $2.159 per thousand. This reduces the property tax levy by an additional $288,685 to $3,368,089. The total reduction in property tax for Fire Rescue services is $442,489 or a total or 11.1% The overall TAX RATE REDUCTION for the combined 1993-94 tax rate is 4%. As proposed in the 1993/94 Village budget at $4.439 per thousand , the total property tax proposed is $6,925,019; $552,641 less than the $7,477,660 levied by the Village and the Metro -Dade Fire District for 1992/93. The combined reduction of tax revenue is 7.39%. The foregoing comments relate to the amounts levied at the millage rates referred to above. In accordance with State regulations, property taxes are budgeted at 95% of the amount levied in order to provide for allowable discounts for prompt payment and other adjustments as provided by law. By an overwhelming majority, the voters of Key Biscayne confirmed the authority of the Village Council to withdraw from the Metropolitan Dade Fire District. The 1993/94 Village Budget therefore includes both revenue and expense of the Fire/Rescue Department. While the property tax levied by the Village for the Fire Department will produce 11.1% less than the Metro District Taxes for 1992-93, the total tax revenues levied by the Village will increase substantially and state statutes require that only the increase be published, without an explanation of the reason for the increase. ix PROPERTY TAX ANALYSIS VILLAGE RATE TAXABLE VALUES AMOUNT LEVIED AMOUNT BUDGETED 1992-93 2.28 $ 1,617,141,088 $ 3,687,082 $ 3,502,728 1993-94 2.28 $ 1,560,057,130 $ 3,556,930 $ 3,379,084 $ 57,083,958 $ 130,152 $ 123,644 3.53% 3.53% FIRE 1992-93 1993-94 ADDITIONAL REDUCTION 1993-94 TOTAL FIRE REDUCTION 1992-94 1992-93 1993-94 TOTAL TAX REDUCTION FIRE 2.344 2.344 2.159 .185 7.89% 2.344 2.159 $ 1,617,141,088 $ 1,560,057,130 $ 57,083,958 $ 1,560,057,130 $ 1,617,141,088 $ 1,560,057,130 $ 57,083,958 $422,489 1992-93 TAX — FIRE 1992-93 TAX — VILLAGE $ 3,790,578 $ 3,656,774 $ 133,804 3.53% $ 3,868,089 $ 288,685 7.89% $ 3,790,578 $ 3,368,089 $ 422,489 11.1% TAX LOSS VILLAGE 1993-94 FIRE $ 3,368,098 $130,152 1993-94 VILLAGE $ 3,556,930 $552,641 $ 3,790,578 $ 3,687,082 $ 7,477,660 $ 6,925,019 $ 552,641 7.39% $ 3,601,049 $ 3,473,925 $ 127,114 3.53% $ 3,199,684 $ 274,251 7.89% $ 3,601,049 $ 3,199,684 $ 401,365 11.1% NET PROPERTY TAX RATE REDUCTION 1992-93 Total Millage Village 2.280 Fire 2.344 1992/93 Total 4.624 1993-94 Proposed Millage Difference 6.439 `.185 4% Village of Key Biscayne TOTAL PROPERTY ASSESSED VALUED YEAR TOTAL PROPERTY ASSESSED VALUE 1986-87 $ 1,076,540,793 1987-88 $ 1,040,997,328 1988-89 $ 1,261,010,110 1989-90 $ 1,424,569,428 1990-91 $ 1,574,025,124 1991-92 $ 1,617,141,088 1992-93 $ 1,560,057,130 INFORMATION ABOUT YOUR TAX NOTICE The Notice of Proposed Property Taxes you received in the mail shows a reduction in County property taxes and an increase in Village property taxes. Both are correct. However, what is not apparent is the County tax figure no longer includes the tax for the Dade County Fire District because the Village assumes that responsibility on October 1st. The proposed millage rate for the Village this year is 4% less than the combined Metro -Dade Fire District and Village millage rates for last year. For Key Biscayne the total millage rates by all taxing authorities for this year is $24.296 per thousand dollars of assessed property valuation. That is the Jowest proposed milla_ge for any municipality and unincorporated Dade County. (See chart below) The Village is providing this explanation because of the many calls received by the Village about the notice of Proposed Property Taxes. PROPOSED MILLAGE RATES 1993-1994 40 35 En 30 25 20 Indian Creek .�e U O a 1 w O. 0 d b z Golden Bch North Miami Miami Shores Miami Beach Homestead This advertisement is for information purposes only and is not intended to satisfy state tax notice advertising requirements. Bisc Park d1 •.I . 4 ca o E N .a • 'D ,z O ca •0 w .r ca aJ 01 a) m .4 H • 3 w •.a N Miami Bch --4 cy. . N x 44 RI 0 • S i 011-4 O ▪ aq w Virginia Gdn .� m Cs 3 O CO C.) U CS as xii VILLAGE OF KEY BISCAYNE, FLORIDA DEMOGRAPHIC STATISTIC Population Estimates of Population by Age Under 18 years 18 to 64 years 65 years or older Number Percent Number Percent Number Percent 1990 1,545 19 5,684 64 1,524 17 Estimates of Population by Race 1990 Income * Per Capita Income Anglo 5,028 Black 36 Hispanic 3,790 Anglo Black Hispanic 1990 Not Available at this Time Unemployment Rates ** (Percent) Dade County Village of Key Biscayne Total 8,854 Total 8,854 Total 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 9.8 7.8 7.5 6.7 5.8 5.3 6.3 6.7 8.8 11.9 * SOURCE: Bureau of Census, Income Division ** SOURCE: State Department of Labor VILLAGE OF KEY BISCAYNE, FLORIDA PRINCIPAL TAXPAYERS September 30, 1992 Taxpayer Taxable Valuation VMS Royal Biscayne , I Biscayne Beach Hotel Association (S© N SY� Finivest Investment, et al (Key Colony) Pyramid Development (So. Ocean Lane Drive) Key Biscayne Shopping Center Red Dragon's Sands (301 Ocean Drive) Fernway Builders, Inc. (Galleria Mall) $40,579,026 $39,142,694 $30,268,400 $11,044,583 $ 6,124,800 $ 6,000,000 $ 5,405,294 $ 5,198,970 Picpan, Inc. $ 4,936,397 C. G. Rebozo (2 Harbor Point) $ 4,638,354 SOURCE:Dade County Property Appraisers Office xiv VILLAGE OF KEY BISCAYNE, FLORIDA MISCELLANEOUS STATISTICAL DATA September 30, 1992 Date of Incorporation Form of Government Area Miles of Streets Fire Protection: Number of Stations Police Protection: Number of Stations Education: Attendence Centers Number of Students Number of Teachers June 18, 1991 Council - Manager 1.2 Square Miles 20.2 Linear Miles 1 (Operated by Dade County) _ 1 (Operated bade County) Dade County Water & Sewer Authority Elementary 1 498 32 Number of Customers 1,725 Average Daily Consumption 2,500,000 gallons Sewers: Number of Customers Fire Hydrants Building Permits Issued (Began September 1, 1992) Recreation and Culture: Number of Parks Number of Libraries (Operated by Dade County) Number of Tennis Centers Number of Recreational Centers Employees: Full Time 807 122 35 9 xv September 14, 1993 BUDGET MESSAGE Honorable Mayor and Members of the Village Council The Village of Key Biscayne, Florida In accordance with the Charter of the Village of Key Biscayne - Article III, Section 3.03, sub -section (3), the 1993-94 Budget Estimate is submitted for your consideration and adoption. This is the third budget since the Village was incorporated in 1991. This preliminary 1993-94 Budget submitted to the Village Council on July 13, 1993 proposes a combined millage rate of 4.439 per $1,000 of assessed valuation for Ad Valorem (Property) Taxes that includes funding for the Village Fire Rescue Department, down from the 1992-93 mill rate of 4.624. This is a reduction of .185 mills or a four percent (4%) mill reduction. This is the second consecutive year the millage rate would be reduced 4%. The reduction in the portion of the millage relating to fire rescue operations is actually 11.1% when the $57 Million assessment reduction is taken into consideration. Also, the fire savings are split approximately 50% toward the reduction of the tax rate and 50% for capital improvements. The total savings were $422,489. Despite a loss of $57 Million in appraised property values which will reduce the Village's property tax revenues by 3.53%, the preliminary budget for current Village functions proposes maintaining the present millage rate of $2.28 per thousand dollars of appraised property value. The 1993-94 preliminary budget also includes the operating and initial capital costs of the Village Fire Department. As with the budget for current Village operations, funding for the Fire Department also sustains the same 3.53% loss in property tax revenues compared to the amount raised by the Metro -Dade Fire District for the 1992-93 fiscal year. The preliminary 1993-94 budget proposes a further reduction in the millage rate from $2.344 per thousand dollars to $2.159 or a reduction of .185 mills per thousand dollars, an additional reduction of 7.89%. The following is a comparison of revenue generated from property taxes for the Village Fire Department versus the 1992-93 tax revenues for the Metro -Dade Fire District: 1992-93 Metro -Dade Fire District @ $2.344 $ 3,790,578 1993-94 Village Fire Department @ $2.159 $ 3,368,089 $ 422,489 The preliminary 1993-94 budget provides the funds for the purchase of approximately $1.1 Million of Fire Rescue Department capital equipment in two years resulting in a savings of over $350,000 in interest compared to a 10 year amortization at a 6% interest rate. This equipment purchase was authorized by Council Resolution 93-22 adopted on May 11, 1993. A copy is in the appendix on page . The combined property taxes proposed for 1993-94 compare as follows with the 1992-93 property taxes: 1992-93 1993-94 Reduction Village @ $2.28 $ 3,687,083 @ $2.28 $ 3,556,830 $ 130,152 Fire @ $2.344 $ 3,790,570 @ $2.16 $ 3,368,089 $ 422,489 Total $ 7,477,660 $ 6,925,019 $ 552,641 $ 6,925,019 Difference $ 552,641 Please see chart for a detailed explanation of the above breakdown on pages x and xi of the introduction section. 2 Hurricane Andrew Recovery The Village has already received over $1.3 Million in Hurricane related expenses,close to what the Village has actually expended. To date, approximately $800,000 is currently being processed and will be disbursed when received. An appeal has been made for greater payments for trees, and is being reviewed. FEMA reimbursements for the Village covered debris cleanup and removal more completely than tree and sod losses, professional fees and revenue losses. Debris cleanup and removal were done under contracts approved by the Village Council with specified costs; to date all properly supported invoices have been reimbursed. State Assistance for Hurricane Expenditures In October of 1992, Governor Chile's office requested information on un-reimbursed hurricane expenses and anticipated revenue losses. At that point in time, it was possible to identify un-reimbursed hurricane expenses of $281,000. Revenue losses were estimated at $318,000 for 1992-93, $300,000 for 1993-94 an $150,000 for 1994-95 for a total grant request of $1,050,000. The 1993 State legislature appropriated $1,002,749 of the requested funds, granting to the Village all of the requests for revenue loss, and $233,788 of the $281,000 requested for unreimbursed hurricane expenses. The Department of Community Affairs has been designated to execute agreements in accordance with the legislation and process supporting documentation and authorize payments. Unreimbursed Hurricane expenses were readily determined from FEMA disallowances deducted as reimbursements were made. Revenue losses were initially based on estimates taking into consideration the time that water, electric, telephone and television services were not available. In addition all the hotels remain out of service, as well as many homes and businesses still not repaired or rebuilt. Other municipalities with years of past records can readily make comparisons to prior years revenues; the Village cannot. Therefore, our figures were estimated based on available information and assumptions. The one accurate comparison that can be made is to property tax revenues. As previously discussed, the Dade County Property Appraiser's June 1, 1993 estimate shows a loss of 3.5% ($57 Million) in property values and consequent loss of approximately $264,000 in property taxes alone. 3 The Department of Community Affairs has been assigned the responsibility of verifying the details of these requests prior to payment and the initial contact has already been made and support information provided to DCA. Funds could be received. _ - Federal Emergency Management Association Loan In addition to direct reimbursement for approved hurricane expenses, FEMA is authorized to make five (5) year loans to a limit of 25% of the current annual budget at the time of the hurricane the Village budget for 1992-93 was $1,824,000. Since the hurricane occurred during the first year of the Village operation, and prior to the Village having a fully operational budget, FEMA based the consideration of a loan to the Village on a simulation of what the first year budget might have been if the Village was fully operational. As a result, FEMA has approved a loan of $1,000,000 for five years at 5.68%. At this time, only $100,000 has been requested and received on July 1, 1993 against the $1 Million allocation. The balance will be requested as needed. 1992 - 1993 BUDGET HIGHLIGHTS 1 The 1992-93 Annual Budget was adopted and called for a 4% reduction in the Real Estate Property Tax from 2.38 to 2.28 Mills. In addition, a $438,298 surplus resulted from the 1991-92 Budget. These funds have not been appropriated in this proposed budget This is the second year of a 4% property tax rate reduction. 2. The Police Department assumed the police public safety responsibility from Metro Dade County on March 1, 1993, one month ahead of schedule. 4 3. On April 27, 1993, the citizens of the Village of Key Biscayne voted by a vote of almost 2 to 1 to leave with the Village Council the authority to establish their own Fire Rescue Department. The Chief and the Deputy Chief of the Fire Rescue Department were hired during the month of May. Immediately, the task of hiring the additional personnel needed; locating a site for a temporary fire station; designing the temporary fire station; establishing a temporary fire administration office; and ordering fire apparatus and equipment began. 4. The Department of Community Development which is responsible for planning and zoning activities,building permits and inspections, and code enforcement activities will complete its first full year of operation on August 31st of this year. Between September 1, when the bureau was created and August 1, over 1,700 construction permits were issued. In addition, an Ordinance (93-3) providing for the regulation of signs throughout the Village was adopted at the February 23, 1993 Council meeting. A computer system was authorized by the Council at the June 22, 1993 meeting. The system benefits are: 1. Improved public service with current staff, 2. Better coordination of the permit process, 3. Better handling of code enforcement activities, and 4. Better control over tracking occupational licenses and Certificates of Use and Occupancy. 5. A stormwater utility was adopted (Ordinance 93-11) on March 23, 1993 for the purpose of installing drainage improvements throughout the Village. The ordinance set a fee was enacted to finance these improvements. An engineering firm was retained to prepare the stormwater master plan. The plan should be completed before the end �f this fiscal year. The plan will set priorities and also contain construction cost and time estimates. The Village is participating in the National Pollution Discharge Elimination System program by executing the inter - local agreement with Metro -Dade County authorized by the Village Council by Resolution 92-31 adopted on July 14, 1992 to help clean-up Biscayne Bay. 6. On May 12, 1992, the Village Council authorized the initiation of a Coordinated Beautification Program that was subsequently expanded and presently involves the Crandon Boulevard Improvement Program, a Master Tree Planting Program, a Neighborhood Public Landscape Program, a maintenance program of selected rights of way, a litter control program, a sod replacement program, a beach cleaning, maintenance and beautification program, and a code enforcement program. At the June 29, 1993, the Village Council directed that $1.1 Million be allocated for the aforementioned projects. The tree planting and sod programs began on August 16, 1993. 5 7. During the current fiscal year the following grants in the amount of $312,578 were awarded and/or received or to be received: Amount a. $ 11,578 b. $ 50,000 c. $ 156,000 d. $ 25,000 e. $ 35,000 f. $ 25,000 g. $ 18,000 h. $ 10,000 Purpose Master Plan Business Promotion Crandon Boulevard Promotion Brochure Tree Replacement Tree Replacement Police Boat Heart Ride / Cycle Fest Funding Agency Dade County (M.P.O.) U.S. Commerce Department U.S Transportation Department Miami Convention Bureau U.S. Commerce Department We Will Rebuild Florida Marine Patrol Av-Med Health Care Plus the State has awarded the Village funds in the amount of $233,788 for hurricane costs not -reimbursable by FEMA; $318,961 for revenue losses for 1992-93; $300,000 for revenue loss for fiscal 1993-94 and $150,000 for the fiscal year 1994-95. The Village Council Resolution 92-54 adopted on October 13, 1992 authorized an application to FEMA for a $1 Million loan at an annual interest rate of 5.68% which must be repaid in five (5) years. Also, additional funds from other funding agencies will be approved in the near future for various projects. 8. The Local Planning Agency recommended the fir of Robert K. Swarthout, Inc. be retained to prepare our Master Plan adopted as Resolution 92 14 on M rch , 1992. The contract was xecuted. As part of the public participation process of our Master Plan, the Local Planning Agency held over 20 meetings, three public forums and a community wide survey was mailed to all residents. In addition, tours of local communities and parks such as the Town of Golden Beach, Bal Harbor and Mizner Park were taken. Also, the Agency permitted a free exchange of public dialogue with the Agency members and the consultant at all meetings. A public hearing by the Local Planning Agency is scheduled for October 14, 1993. The plan will be submitted to Department of Community Affairs by close of the year. In all, approximately 5,000 forms were mailed out. A total of 962 usable forms were returned for a response rate of 19.2% percent, a high rate for a survey of this magnitude. Responses were cross tabulated according to 6 whether respondents live a single-family home, multifamily home or other housing. A total of 520 forms or 54.1 percent of the 962 responses came from multifamily households. A total of 328 forms or 34.1% percent of the 962 responses came from single-family households. Multifamily housing units represented 72.6 percent of the Village's 1990 housing stock; single family detached units represented 22.5 percent. 9. The Department of Recreation established in September, 1992 is responsible for planning, organizing, implementing and carrying out an enhanced recreation program that includes, but is not limited to, family programs, youth activities, intramural athletics, special events, social and cultural programs, educational and self improvement classes, trips, teen programs, holiday functions. In addition, the Department is responsible for park and facility operations and maintenance of Calusa Park and Key Biscayne Elementary School in accordance with the agreement. 10. The Public Safety Complex will include a portable addition to the Metro -Dade Police Facility that the Village has leased from the County located at 85 W. Enid Drive (lease agreement date August 14, 1993). A new temporary Fire Station will be constructed at West Enid Drive and Fernwood Road. The estimated cost is more than $500,000. Occupancy for the Fire Department should be on or before October 1, 1993 as approved by Resolution 93-8 adopted on March 9, 1993. The Village Council authorized a lease at the June 22, 1993 Council Meeting for the adjacent property to the complex which is located along Fernwood Road and W. McIntyre Street. The lease was executed. 11. Council Adopted Ordinance 93-6 on April 27, 1993 creating an administrative organization of the following six operating departments: Community Development Department; Economic Development Department; Finance and Administrative Services Department; Recreation Department; Emergency Services Department; and Public Works Department. Organization Chart appears on page ix. 12. The Village Clerk coordinated implementation of the Village Seal. The Council adopted a heraldic seal on October 13, 1992. A contemporary seal was subsequently adopted by the Council on June 8, 1993. The clerk also administered the compilation of the Village's code of ordinances which was adopted by the Council on July 27, 1993. 7 13. Resolution 93-22 adopted May 11, 1993 authorized the purchase of $1,000,000 of fire and rescue equipment that includes one Quint, $447,000; one pumper, $233,000; two rescue units, $173,000; and other fire fighting equipment, $125,000. A copy of the Resolution 93-22 is on page "a" in the table of contents section. 1993-1994 BUDGET HIGHLIGHTS Funds in the amount of approximately $871,200 are included in this budget for interest and principal payment for the acquisition of the Tree Farm property. Discussion on the acquisition of this property has been held by the Village Council from its inception. Hopefully, both parties will mutually agree on the price. The Council authorized the Manager to negotiate with the property owners for the purchase of the property at the August 24, 1993 Council Meeting. 2. A $75,000 appropriation is contained in the budget for funds to complete the Master Plan and gain final approval from the State Department of Community Affairs and to provide Village -wide dissemination of the plan and to develop Land Development Regulation to implement the plan. 3. The Capital Budget includes funds ($200,000) for a Storm Sewer system and the beautification for Ocean Lane Drive ($100,000), Calusa Park Expansion depending on County approval of a lease agreement, beautification of additional right-of-way sites to be selected, pre -payment of outstanding debt for fire equipment, a pilot underground wiring project, a reserve for the Fernwood Road Improvement Program, a new street identification signage program, Harbor Drive Re -construction plan, Sanitary Sewer Master Plan, street condition classification report, underground utilities wiring study, solid waste collection and disposal analysis and beach boardwalk from East Heather to East Enid. 4. The budget contains funds in the amount of $100,000 for community grants to our local organizations such as the Chamber of Commerce, ry coo , etc. 5. Personnel benefits increases include funds to increase the hospitalization payments to $350 per month, initiate an educational incentive program and health and wellness program. The educational and wellness programs will be submitted to the Council for approval at a later date. A three percent (3%) salary and wage increase and a five percent step increase is proposed. Funds to begin an executive pay plan are included. The salary and wages for Departmental Personnel must be up -graded to maintain parity with similar communities. 8 6. Department of Recreation has requested a $441,810 budget for FY 93/94. Increases are due to additional staffing salary requirements, special events and new programs. Special events and entertainment increases will provide the following programs next year: Fireworks dis la (2), SUMMERFEST, Spring Egg Hunt, Health Fair, Lighthouse Run, Avmed Heart Ride and Cycle Fest, and ports Expo. In accordance with the February 9, 1993 Council Meeting, the Council approved a transitional plan for the Village to assume the financial responsibility of the Key Biscayne Athletic Association. For the 1993-94 Fiscal Year, the Village will fund this program, $38,500. 7. The creation of an additional police officer position to serve as a School Resource Officer trained to work in conjunction with our elementary schools to teach traffic, pedestrian, bicycle safety, and good citizenship programs. The DARE (Drug Abuse Resistance Education) Program will be taught in both schools by this officer, who will also be involved in activities outside the school involving our youth. Other programs such as "Neighborhood Watch", "Operation I.D.", "Bicycle Rodeos" and general crime prevention will be coordinated by this officer. The opening of the renovated police station and the new Police/Fire Administration Building will allow for around -the -clock services to our citizens by having dispatchers in the station 24 hours per day to handle citizen calls for service and dispatch non -emergency calls for our patrol officers. A new computerized field reporting and records keeping system will be implemented to further enhance service and efficiency. A pilot program initiating a partnership between the police and the many private security operations in the Village will greatly improve communications and coordination of protective services to our citizens. A motorized ATV (all -terrain vehicle) Program, involving police and security officers to patrol the beach during hours of peak usage is a goal, which if attained, will extend the protective services of the beach front properties to their residents and guests visiting the Village beaches at no additional cost to the property owners. A "Reserve Police Officer" Program will be implemented to increase police coverage during peak hours of service and for special events. An "Auxiliary Marine Patrol" program for weekends and holidays will be advertised in hopes of getting volunteers with boating experience from within the Village to aid, assist and supplement regular police officers patrolling our waterways during periods of peak usage. The department was 9 not planned and organized to staff full-time beach or marine patrol elements so the volunteer Reserve Officer and Auxiliary Marine Patrol programs provide for additional coverage and increased efficiency of operations at a lower cost. A joint CPR Training Program sponsored by the Fire and Police Departments will be periodically conducted free of charge to all citizens of the Village to help protect and save the lives of our residents during medical emergencies. An Alcohol Educational/Driving Under the Influence Program will be implemented to help protect our residents from the dangers and accidents associated with drug impaired drivers on our roadways. 8. A total over $3 million is contained in the budget to assume the Fire/Rescue function from Metro -Dade in October 1, 1993. The department includes 33 full time personnel broken down as follows: Fire Chief, Deputy Chief, 1 Administrative assistant, 3 Captains, 3 Lieutenants and 24 paramedics/EMTs/ Firefighters. Included is an appropriation of $550,000 to pay a portion of the Fire Equipment authorized by Council Resolution 93-22, May 11, 1993. The fire vehicles and equipment will be paid off by the next budget. To provide the Village with the necessary back up to support our emergency response to structure fires and major emergencies, we have entered into an automatic aid and fire auxiliary agreement with the City of Miami Fire Rescue Department effective October 1, 1993, at a cost of $400,000 per year. The automatic aide portion of this agreement provides for the simultaneous dispatch of additional fire rescue units from the City of Miami to supplement our units according to what is considered an appropriate standard level of emergency response to various situations reported. The agreement was authorized at the May 11, 1993 meeting of the Village Council with the adoption of Resolution 93-21. In addition to the automatic aide provision, we are also afforded through this agreement, all ancillary services needed to operate our Fire Rescue Department, including the following: E911 Emergency Dispatch, including Miami's emergency medical priority dispatch system. Also included are training programs through the Miami Fire Rescue Training Facility including video capabilities and computer familiarization. Additionally, a state of the art Breathing Air Program including the repair and static testing of our breathing apparatus is provided. Finally, the provision of Miami's Biohazardous Waste Program including regular pick up of contaminated items, is part of this agreement. 10 It is important to note that the provision of these services by a Department our size would be cost prohibitive if attempted to include them in our organization without the economy of scale available through a large diversified Department such as City of Miami. 9. The renovation of the old Metro Dade Police Station was completed on August 25th, when for the first time, residents of Key Biscayne had the ability to contact their police department by telephone or in person, 24 hours a day. All non -emergency calls for service will be handled by calling 365-5555 around the clock for the Key Biscayne Police Department to provide service. Emergency calls will require citizens to call 911 for the dispatch of a Key Biscayne officer by Metro -Dade Communications. iii Two 36 x 60 ft. prefabricated buildings are scheduled to arrive and be placed on the lo ne to the police station during the last week of September. One building, which will be operational October 1, 1993, will be a Fire Station/Dormitory which will house the Fire fighters/Paramedics. The second building will be administrative offices for both police, fire, command and administrative personnel, as well as housing records for both Fire and Police Departments. The erection of the apparatus room to house the fire truck and emergency rescue equipment, beautification of the site and a storage addition to the rear of the police station will follow. The overall project is budgeted at $500,000.00. CONCLUSION The proposed budget has all departments more than adequately funded even with the proposed four percent (4%) tax reduction. It also provides funds to pay for the fire equipment over a two year period, this year and next fiscal year 1994-95. A $1.2 Million appropriation is included to fund capital projects which were previously outlined. At the December 8, 1992 Council meeting, a report was presented which indicated the Village has the financial ability to institute a 2% tax reduction per year over the next four (4) years. 11 I further believe that next year's budget can also contain a four percent (4%) tax reduction provided the economy remains at the same level of growth or gains momentum. I would like to thank all department heads for their assistance in the preparation of this document. Also, the work of the Finance Director, Jack Neustadt has been outstanding and deeply appreciated as well as the assistance of Yocelyn Galiano, my administrative assistant. Thank you. CSKJyg Respectfully submitted, C. Samuel Kissinger Village Manager 12 Village Council Short Term Goals (July 1993 to September 1994) Beautification - Crandon Boulevard ($450,000) - Street Trees ($158,000) - Neighborhood Public Landscaping plan ($400,000) - Sodding ($100,000) Recreation - Calusa Park improvements (operating budget) Local Planning Agency Capital Improvements - Stormwater sewers (operating budget) - organization of department (operating budget) - litter clean-up and maintenance (operating budget) - garbage (operating budget) - refuse (trash transfer station problem) - street signs study - road re -construction study 13 Village Council Intermediate Term Goals (Eighteen Months to Thirty-six Months) Beautification - Fernwood Road Study - Harbor Drive Study - Ocean Lane Drive ($100,000) * Recreation - Calusa Park Expansion ' Local Planning Agency Capital Improvements - Sanitary Sewers - Pedestrian/bicycle paths study - Community Center - Village Center - Bay/Beach Access - Underground Wiring Public Works - Garbage Collection - Road re -construction - Street Lighting Adopted on June 29, 1993 14 VILLAGE OF KEY BISCAYNE Mission Statement of the Village of Key Biscayne: To provide a safe, quality community environment for all islanders through responsible government. Department of Community Development Goal 1: To enhance building and zoning records management services. Objectives: * Backload completed departmental records into the computer system. * Organize filing of permit records for easy retrieval. * Provide regular microfilming of records to minimize storage needs. * Computerize annual renewal process for Certificates of Use and Occupancy. * Develop a procedures manual for departmental activities. Goal 2: To Adopt and Implement a Comprehensive Plan by June 18, 1994. Objectives: * Transmittal of Comprehensive Plan document to the Department of Community Development for comments no later than January 3, 1994. * Develop amendment procedures and cycles for such reviews. Goal 3: Initiate preparation of land development regulations in accordance with the Comprehensive Plan. Objectives: * Develop single family residential land development regulations. * Draft modifications to zoning districts in furtherance of adopted land use categories of the land use element. Department of Economic Development Goal 1: To obtain grants and other funding available for economic development purposes and support of the local economy. Objectives: * To establish and maintain communications with major federal, state, and local governmental agencies as well as the Greater Miami Convention and Visitor Bureau, professional organizations, corporations and philanthropic groups. 16 * To maintain familiarity with existing grant and philanthropic programs. * To conduct appropriate research to support proposals for funding. * To prepare detailed targeted grant applications and other proposals pertaining to economic funding . * To recruit corporate sponsors for special events and other promotions. Goal 2: To attract trade for area businesses from South Florida residents and tourists. Objectives: * To establish and maintain positive local media relations including general public relations, publicity for special events, provision of ideas for potential stories such as landscaping/regreening, environmental recovery, archeological finds, and press releases. To update and create printed materials including a guide to the Key Biscayne area and a calendar of events. To promote special programs and events (either separately or in conjunction with other Village departments) such as: - Discover the Treasures of Key Biscayne - AvMed Heart Ride & Cycle Fest - Hurricane Contingency Seminar - Family Volleyball Day - "Treasure Hunt" - Musit'al Tre ures - Art in the Park 1 * To distribute visitor information at area businesses, hotels throughout Coconut Grove, Coral Gables, and downtown Miami and at special events. 17 Goal 3: To promote a positive image to potential visitors. Objectives: * To create tourist oriented promotional materials such as tourism brochure(s). • To establish and maintain positive regional, national, and international media relations including FAM tours, press releases, and publicity for major special events. Goal 4: To provide economic and potential businesses and outside funding sources. Objectives: * To continue to track the economic recovery of our area in terms of visitorship, hotel occupancy, revenues and employment. * To collect data pertaining to the origin and activities of area visitors including: Crandon Park Parking Lot figures, Bill Baggs Cape Florida State Recreation Area Entrance Fees, Golf course, tennis court and marina usage. Goal 5: To maintain and strengthen community relations. 18 Objectives: * To continue to establish rapport with local attractions, businesses, hotels, media, and, marketing professionals. • To organize monthly or quarterly meetings with hospitality professionals, merchant association leaders, and managers or owners of restaurants. * To support efforts of local resorts in attracting business. * To act as liaison between business owners and Village. * To represent Village at Greater Miami Convention and Visitors Bureau functions. Department of Finance and Administrative Services Goal 1: To provide timely and accurate financial reports. Objectives: * Maintain accurate accounting records. * Organize filing of receipts, deposits, invoices and cancelled checks for easy retrieval. * Review computer capability as Village services and staffing increase. * Develop procedures for finance activities. l 1.' (\\. 19 1 Goal 2: Enhance budget preparation and administration for effective management. Objectives: * Effective liaison between department heads and administration in budget preparation. • Timely and up to date budget reporting to Council, Village Manager and Department Heads 0 -TO 4.)\r--tkt 60 Preparation and submission of budget amendments as and when needed. * Liaison with appropriate state and county departments for forecasts of shared revenues, currently approximately $650,000. Goal 3: To maximize interest earnings and minimize debt service costs. Objectives: * Monitor cash flow so that maximum amount of surplus funds are appropriately invested. * Manage investment portfolio of the Village for maximum return with minimum risk. * Serve as resource to Village Finance Advisor and Bond Counsel for bank loans and bond issues. 20 Goal 4: To obtain certificate of excellence in financial reporting from the Government Finance Officers Association (GFOA). Objective: * To work with external auditors in preparing the comprehensive annual financial report to the standards required to earn the certificate of excellence. Goal 5: To continue Village eligibility for state and county shared revenues. Objectives: * To promptly and accurately file annual application for state shared revenues. * To comply, together with the Village Clerk, with the requirements of the TRIM Bill, (Truth in Millage), a major requirement for maintaining eligibility for state revenue sharing. Goal 6: To administer Employee Benefits Programs in the best interest of the Village and Village employees. Objectives: * To coordinate the Retirement Deferred Compensation and Flexible Benefit Programs of the Village. To provide adequate information to Village employees so that they can make informed decisions to best benefit their individual situations with available programs. L1 21 * To administer the Village Health Insurance Program and liaison with the provider when necessary. Goal 7: To finalize and receive payments for FEMA hurricane related claims. Objectives: �0 To complete and file required documentation with the State's Department of Community Affairs relative to '6\6 outstanding claims. (� FliVf (Cr" To prepare for meetings with the Public Assistance Officer assigned by DCA when required to justify claims filed. Goal 8: To obtain grants and loans from Federal and State agencies for which the Village is eligible. Objectives: * To apply to the State for additional unreimbursed hurricane recovery not previously granted or applied for. * To request, if appropriate, additional funds from the $900,000 balance of the $1,000,000 loan already approved by FEMA for $1,000,000 at 5.68% for 5 years. Department of Fire Rescue Goal 1: To deliver a service which safeguards the lives and property of the islanders and mitigates the ravages of fire and disaster through effective and efficient emergency incident operations. Objectives: * To provide and maintain an appropriate on duty force of skilled personnel and operational equipment to respond to all emergency incidents within the Village throughout the entire fiscal year. • To maintain and increase the skill, knowledge and abilities of all personnel through an aggressive in service training program conducted in conjunction with the Miami Fire -Rescue Department throughout the entire fiscal year. • To maintain and increase the skill, knowledge and abilities of all personnel through an exchange program whereby Village Firefighters ride with City of Miami Firefighters to gain experience in fire tactics and operations throughout the entire fiscal year. * To provide the necessary specialized training for all personnel in dive team techniques by the end of the second quarter of FY 93/94. * To provide the necessary specialized training for all personnel in ocean rescue techniques by the end of the second quarter of FY 93/94. * To provide the necessary specialized training for all personnel in first responder hazardous materials incident techniques by the end of the second quarter of FY 93/94. 23 * To provide an appropriate level of physical fitness for all personnel through an on duty physical training program throughout the entire fiscal year. Goals 2: To reduce the incidence of death and disability by providing prompt and effective pre -hospital emergency medical service. Objectives: * To provide and maintain an appropriate on duty force of skilled personnel and operational equipment to respond to all emergency incidents within the Village throughout the entire fiscal year. * To test all paramedics on medical protocols through the Medical Director by the end of the fourth quarter of FY 93/94. To maintain and increase the skill, knowledge and abilities of all personnel through an aggressive in service training program conducted in conjunction with the Miami Fire Rescue Department throughout the entire fiscal year. * To provide a quality assurance program for all emergency medical incidents through the review of all medical reports by the Medical Director and the Miami Fire Rescue Quality Assurance Officer throughout the entire fiscal year. To provide an employee and citizen CPR program in conjunction with other Departments each quarter throughout the entire fiscal year. * To provide a citizen "learn to swim" program in conjunction with other Departments each quarter throughout the entire fiscal year. 24 * To provide a selective training for family members of high risk medical patients as necessary throughout the entire fiscal year. * To provide a continuous blood pressure monitoring program for all employees and citizens throughout the entire fiscal year. Goal 3: To reduce or eliminate injuries, deaths and property loss as a result of hostile fire or other catastrophic event through plans review, inspections, and enforcement of State and Local Fire and Building Codes. Objectives: * To inspect and enforce the applicable fire codes in all existing commercial and multi -residential occupancies within the Village by the end of the first quarter of FY 93/94. * To review all new construction and renovation plans for Village occupancies throughout the entire fiscal year. * To inspect all buildings under construction within the Village throughout the entire fiscal year. * To provide evacuation planning and building staff training in high rise residential, office and hotel/motel occupancies by the end of the second quarter of FY 93/94. * To provide a residential home safety survey of all occupancies within the Village by the end of the third quarter of FY 93/94. * To provide for a comprehensive fire sprinkler Ordinance for all occupancies within the Village by the end of the fourth quarter of FY 93/94. 25 Department of Police Goal 1: Develop software for Management Information System. Objective: * To provide timely personnel, operational, criminal and other pertinent or desired information so that the decision making process in enhanced. Goal 2: Implement policies and procedures for a "Health and Wellness Program" for Village personnel. Objective: * An annual physical in conjunction with a fitness program of exercise, reducing stress and sick leave usage and improving employee attitudes and performance. Goal 3: Enhance the investigation and prevention of auto thefts. Objective: * Develop a program to educate the community, involve service organizations in marking vehicles, etc., to reduce auto theft and improve recovery of stolen vehicles. 26 Goal 4: To research and recommend purchase for a 800 MHz radio system. Objective: * To improve communications and coordination for police/fire employees in-house and with surrounding jurisdictions. Goal 5: Transition training for 9mm pistol for all police and reserve officers. Objective: * To properly train officers in proper firearms usage to reduce liability and provide officers with adequate protection and training. Goal 6: To identify, locate and select reserve police officers to start our own Reserve Officers Program. Objective: * To enhance staffing during special events, increase protection during light staffing time frames, vacation periods, etc., and reduce operational costs. 27 Goal 7: Establish a "Drug Awareness Program" and a School Resource Officer Program in the schools. Objective: * Establish awareness program in the two elementary schools (D.A.R.E.) the Drug Abuse Resistance Educational Program to prevent children from improperly using and abusing alcohol, tobacco, prescription and illicit substances. The School Resource Officer will work with juveniles, in and out of the schools, to help reduce and prevent juvenile crime. Goal 8: Start a "Driving Under the Influence Program" to help prevent alcohol/drug related automobile accidents. Objectives: * A testing program using an "Intoxilizer" and enforcement to prosecute serious offenders. * An educational program for the public and restaurants/bars, especially during the holiday seasons when alcohol abuse escalates. Goal 9: To start a computer -based Field Reporting System. 28 Objective: * Better information gathering, expedited retrieval of information and a quicker response and service to the community. Goal 10: Renovate the (Metro -Dade) Police Station on West Enid Street for police operations and construct a police/fire administration building on the property. Objective: * To provide less crowded, more professional working conditions to enhance employee and citizen services on a 24 - hour, around -the -clock basis. Goal 11: To complete an Emergency Operations Center in the new Police/Fire Administration building. Objective: * To set up independent telephone and radio communications in an EOC in the event of hurricanes or other emergencies, which will also serve as a training room for the police and fire departments. Goal 12: Establish a Beach Patrol Program with the private security of the ten (10) properties on the ocean, and enhance communications and coordination. 29 Objective: * A cooperative patrol program to schedule private security and public police to patrol the beaches. Also, a common access radio frequency to all private security, tying them together with the police department to provide better security and service to our residents. Goal 13: Institute "Neighborhood Watch" and "Business Watch" programs. Objective: * Help the community combat and prevent burglary and other criminal activities. Goal 14: Provide immunizations for all police and fire employees and interested general employees of the government. Objective: * To protect these high risk employees from highly contagious diseases transmitted by exposure to blood, such as Hepatitis B, which reduces or eliminates costly medical bills to the Village government. Department of Recreation Goal 1: Increase community awareness and participation in programs and activities. 30 Objectives: * Attend community organizational meetings regularly in order to promote upcoming programs. * Develop an active volunteer organization and incentive program * Coordinate consistent placement of advertisements and publicity in the Islander News. Meet at least twice a year with community leaders such as school principals, religious leaders, condominium managers, etc. Goal 2: Host a minimum of nine community special/holiday events Objectives: * Health Fair and Fitness Ex. o February * July 4th two ks display July * Sports Expo eptember * Spring Egg Hunt April * AvMed Cycle Fest and Rodeo September * Earth Day Celebration April * Lighthouse Run November * Summerfest June Goal 3: Increase youth related programs (life -time sport, self-improvement, etc.) 31 Objectives: * Administering youth athletics program (KBAC) Additional programs: volleyball, basketball, outdoor recreation. * Coordinate self-improvement programs with local schools. * Provide after school programs such as Power of Choice Teen Video Program, You Can Choose Pre -teen Video Program, and I'm Okay When Grown -Ups Are Away Elementary Program. Goal 4: Secure facilities for future program needs. Objectives: * Key Biscayne Elementary School Fields * Calusa Park * Classroom / Multi -purpose room * Land acquisition * Research local area for alternate rental space available * Obtain permission from the county to install a temporary building at Calusa Park 32 * Renovation of existing playground at Calusa Park * Replace existing playground at Calusa Park * Develop additional recreation areas located at Key Biscayne Elementary School (provided lease agreement is accepted) Goal 5: Initiate first year of administration of the Key Biscayne Athletic Club programs. Objectives: * Oversee and direct sports coordinator Meet regularly with KBAC board members * Maintain registration and records of all participants * Purchase equipment, supplies and uniforms for all programs under the discretion of the KBAC board members * Coordinate all games and fields for programs * Maintain relations with Metro -Dade for use of park fields * Manage coaches and voluteers 33 * Train and certify coaches and volunteers * Coordinate basketball and volley ball leagues Goal 6: Increase trips/tours to local special interest areas Objectives: * Offer a minimum of one trip/tour per week during high season (November through May) * Create in-house tour information center in cooperation with the Economic Development Department * Advertise to target markets (senior and youths) Goal 7: Coordinate full day care for school -age youths (holidays and teacher work days) Objectives: * Schedule day trips on teacher work days * Scheduel full day camps on extended holidays Goal 8: Develop a recreation survey Objectives: * Identify new programs for youths, teens and seniors • Identify resident requests/needs * Generate response on past programs * Identify target markets * Become more knowledgeable of resident requirements 35 1993 - 1994 BUDGET REVENUES Ad -Valorem $6,578,768 I Franchise Fees $ 625,000 / Utility Taxes $1,183,000 / Licenses and Permits $ 251,000 State Shared Revenue' $ 651,000 J Charges for Service $ 56,000 d Interest and Donations $ 101 000 / Total $9,445,768 43 VILLAGE OF KEY BISCAYNE REVENUES — $9,445,768 1993-94 Budget $6,579 Property Tax (69.6%) $101 Other Re (1.1%) $651 State/Co (6.9%) 1,625 Franchise F,( 6 j ) $56 Charges for Service (0.6%) $251 icenses Perms �2. �/o) Dollars in Thousands (000) $1,183 Utility Taxes (12.5%) 44 001 GENERAL FUND --REVENUES DESCRIPTION 1992-93 MANAGER 1991-92 AMENDED ACTUAL PROPOSED ADOPTED BUDGET BUDGET 8/31/93 1993-1994 1993-1994 AD -VALOREM AD -VALOREM VILLAGE $0 $3,502,728 $3,504,961 $3,379,084 AD -VALOREM FIRE 0 0 0 3,199,684 TOTAL AD -VALOREM 0 3,502,728 3,504,961 6,578,768 0 FRANCHISE FEES ELECTRICITY 0 450,000 570,605 555,000 TELECOMMUNICATIONS 0 100 15,389 20,000 CABLE TV 0 40,000 39,821 50,000 TOTAL FRANCHISE FEES 0 490,100 625,815 625,000 UTILITY TAXES ELECTRICITY 700,000 650,000 776,070 840,000 TELECOMMUNICATIONS 100,000 100,000 183,821 200,000 WATER 0 75,000 121,305 120,000 GAS 0 20,000 22,816 20,000 OIL 0 5,000 4,372 3,000 TOTAL UTILITY TAXES 800,000 850,000 1,108,384 1,183,000 0 LICENSES AND PERMITS OCCUPATIONAL LICENSES 0 20,000 34,678 25,000 BUILDING PERMITS 0 100,000 230,608 225,000 OTHER LICENSES AND PERMITS 0 1,000 17,922 1,000 TOTAL LICENSES AND PERMITS 0 121,000 283,208 251,000 STATE SHARED REVENUE CIGARETTE TAX 0 7,672 10,626 11,000 STATE REVENUE SHARING 0 96,000 124,700 120,000 HALF -CENT SALES TAX 0 330,000 420,160 400,000 LOCAL OPTION GAS TAX 0 97,000 104,192 120,000 TOTAL STATE SHARED REVENUE COUNTY SUBSIDIZED REVENUE CHARGES FOR SERVICES ZONING HEARING FEES CERTIFICATES OF OCCUPANCY CODE VIOLATION FINES RECREATION FEES FINES & FORFEITURES MISCELLANEOUS 0 530,672 659,678 651,000 0 1,024,700 0 0 0 0 10,000 30,612 30,000 3,400 4,750 5,000 1,000 271 1,000 1,000 2,784 10,000 50 6,344 5,000 1,150 6,561 5,000 TOTAL CHARGES FOR SERVICES 0 16,600 51,322 56,000 0 45 UER REVENUES INTEREST 0 4,500 108,408 'I,00,000 DDNATi S 0 400 1,106 1,,000. IFS! 0 100 0 0 1 TAL OTHER REVENUES 0 5,000 109,514 101,000 0 GRANTS 0 ECONOMIC DEVELOPMENT 0 50,000 25,000 0 CRANDON BOULEVARD 0 156,000 0 0 MIAMI CONVENTION BUREAU 0 25,000 0 0 HURRICANE RECOVERY 0 100 0 WE WILL REBUILD 0 100 25,000 MASTER PLAN 0 11,600 6,947 0 T AR! GRANTS 0 242,800 56,947 0 0 GAIN' ON SALE ,OF INVESTMENTS 0 100 83,198 0 0 T<OT , REVENUIS $1,824,700 $5,759,000 $6,483,027 $9,445,768 SO par° -VI/ 4 di? 46 1993 - 1994 BUDGET 001 - GENERAL FUND DEPT.CODE DESCRIPTION 511.0 Elected Officials 404 Administrative Expenses 541 Membership and Dues 542 Conference and Seminars Total Elected Officials 1991-92 0140GE I 14,000 0 0 14,000 49 1992-93 AMENDED II!!l!GEI 5,000 5,000 5,000 ACTUAL }6!30193 3,203 2,699 3,286 MANAGER PROPOSED ADOPTED 1993-1994 1991-1291 5,000f 5,0004 5,000 15,000 9,188 15,0006 0 Village Clerk 001 - GENERAL FUND 1992-93 1991-92 AMENDED DEPT. CODE DESCRIPTION BUDGET BUDGET ACTUAL 512.1 Village Clerk 120 Salary - Clerk 30,000 0 0 125 Salary - Other 0 0 0 470 Microfilming/Equipment 0 0 0 475 Ordinance Codification 10,000 0 0 476 Indexing Minutes 4,000 0 0 477 Elections 0 0 0 480 Legal Advertising 0 0 0 541 Membership and Dues 0 0 0 542 Conferences and Seminars 0 0 0 543 Travel 0 0 0 Total Village Clerk 514 Village Attorney 312 Professional Fees 315 Prof. Services - Lawsuits 319 Other Professional Fees 330 Court Cost and Fees 499 Other Expenses MANAGER PROPOSED ADOPTED 1993-94 1993-iA 30,000 6-0 18,500 5,000 3,000 1,000 15,000 4 40,000-4) ,� 200 500 1,000 44,000 0 0 i114,200 Village Attorney 150,000 115,000 108,234 175,000-e (. O, 0° 0 90,000 80,212 90,000 0 17,000 14,141 15,000 0 5,000 2,306 5,000 0 2,000 1,183 3,000 0 Total Village Attorney 150,000 229,000 206,076 ( 288 000 0 Community Affairs Department 552.1 Community Affairs 120 Salaries 0 51,500 15,449 400 Advertising and Promotion 0 25,000 13,330 543 Travel 0 10,000 0 Total Community Affairs 0 0 0 0 86,500 28,779 0 0 50 Department of Finance and Administrative Services The Finance Department handles the finance, budget, personnel, payroll, insurance and employee benefit functions of the Village. The day to day tasks of the department are handled by the Finance Director with the assistance of a part- time assistant. 1. Cash Management: Receiving, depositing, posting and disbursement of Village funds. In accordance with the Independent Auditor's management comment, the assistant logs all receipts and the Finance Director makes deposits of funds received. The assistant reconciles the monthly bank statements, performs internal audits as required, and will be a back-up for department functions. The Finance Director is also responsible for the investment of available Village funds. While the Village does have an investment account with the Key Biscayne Bank, the bulk of the Village's funds are invested with the State of Florida Local Government Surplus Trust Funds Investment Pool as per Resolution 92-16, adopted April 14, 1992 and United States Treasury Bonds. 2. Financial Reporting: The Finance Director prepares monthly financial statements and budget updates which are distributed to the Village Council by the Village Manager. The Finance Director will prepare the schedules required by the Independent Auditors prior to their annual audit and will coordinate with the Auditors as needed. Budget Functions 1. Budget preparation: The Finance Director is responsible for the preparation of the initial draft of the annual budget under the direction of the Village Manager. 51 2. Budget administration: The Finance Director is responsible for the administration of the adopted budget. He certifies to the availability of budgeted funds for payment of Village obligations. Personnel Functions 1. Payroll: Finance Director provides data to the Village's payroll service for the bi-weekly payroll. Payroll processing includes obtaining data from all departments when new employees are hired, obtaining the necessary information to place new employees on the payroll, collecting time sheets for hourly employees, providing information on overtime and other entitlements and insuring that all appropriate deductions are made. 2. Employee Benefits: bN VA` The Finance Director is involved in the enrolment of employees in the programs available through the Section 125 cafeteria plan which will be implemented 1993. The Finance Director is the coordinator of the ICMA 401 A retirement program and prepares and submits reports and disbursements for that program in which all full- time employees participate as well as the ICMA 457 deferred compensation program which is a voluntary program for those employees who choose to contribute their own funds. Insurance Functions 1. Health Insurance: The Finance Director is responsible for enrollment, premium reporting and in-house administration of the health insurance program for those employees who choose to enroll, and to insure that all other employees are enrolled in a health insurance program on a continuing basis. 2. Liability & Casualty Insurance. The Finance Director maintains the Village insurance program with the Florida League of Cities. This program provides a variety of coverages needed by the Village, including, but not limited to, General liability, 52 including Law Enforcement, and Errors and Omissions, Automobile liability, property insurance and flood insurance. In a policy with ITT Hartford, the V11age carries the State mandated coverages for all sworn police officers which include Unlawful and Intentional Death at $75,000; Line of Duty AD&D at $25,000; and Fresh Pursuit AD&D at $25,000. Other Duties 1. FEMA Claims: The Finance Director, in conjunction with the Village Manager, will continue to follow-up on the Village's claims for hurricane damages. 2. Grant applications: The Finance Director has prepared several grant applications involving Hurricane Andrew Recovery and Rebuilding Trust funds. Manager 1991-92 Amended Actual Proposed Budget- Budget 6430/93 Budget 512.0 ili.1 Administration -1(11 q r 120 Salary 180,000 202,250 181,984 277,755 404 Administrative Expenses 74,200 32,700 26,896 25,000 41 Membership and Dues 3,000 4,250 2,171 4,000 542 Conferences and Seminars 0 7,500 4,559 6,000 543 Travel 0 2,500 255 1,500 991 Contingency 60,000 0 0 0 Total Administration Adopted 317,200 249,200 215,865 314,255 0 "to NC liljou01W \\\J k'\or 53 tF( .cc° 7p175 Department of Economic Development The Economic Development Department deals with matters affecting the economy of our area such as business development, tourism, and media relations. The director acts as a liaison with various organizations such as the United States Department of Commerce's Economic Development and Travel and Tourism Administrations, the Greater Miami Convention and Visitor Bureau, the Key Biscayne Chamber of Commerce, local " merchants" associations, and press. The director also stays informed of developments of interest to our business community including local issues (e.g. master plan, zoning, signage, and occupational license requirements) and economic and tourism activities that may affect our area (new commercial and residential development, prevention of crime directed at tourists, and promotions and special events conducted elsewhere in South Florida). Additional responsibilities include attracting visitors, shoppers, and new businesses to the area. The director assists local resorts with presentations to potential groups and commercial landlords in recruiting tenants. The director also provides data and information to interested parties such as commercial developers, those interested in opening businesses in the area, and the media. The Economic Development Department also handles the preparation of all marketing and promotional materials related to business development and tourism and maintains an "in-house" clipping service. Printed materials developed by the department currently include advertisements, a promotional brochure, and a tourist guide. The department joins forces with the recreation department on some projects such as a calendar of events, special events to attract visitors, and the development of corporate sponsorships. 552.0 Economic Development 120 Salaries 210 Fringe Benefits 400 Promotional Activity 542 Conferences Icfrug Manager 1991-92 Amended Ac mat Proposed Budget Budget f-30/93 Budget 0 40,000 12,308 4--4 ,x 3, OQQ.,_, 0 10,000 592 0 00 25,0000 8,384 170112,925 0 ,�' A 2,655 Total Economic Dev. 0 75,000 54 21,284 ititite 158, 580 Adopted 0 Department of Community Development The Department of Community Development handles the building, zoning and planning functions of the Village. The department is charged with the responsibility of planning for and overseeing construction and development activities in conformance with applicable building, zoning and growth management regulations. The day to day tasks of the department are handled by the following full-time staff: Community Development Director Secretary Full-time technical support provided through consultants on a contractual basis: Code Enforcement Officer Permit Clerk Part-time technical support provided through consultants on a contractual basis: Building Official/Chief Code Enforcement Officer Mechanical Official/Plan Reviewer/Inspector Plumbing Official/Plan Reviewer/Inspector Electrical Official/Plan Reviewer/Inspector The Building Official also serves as Chief Code Enforcement Officer. As Building Official, he is authorized and directed by Dade County's Board of Rules and Appeals to interpret and enforce all provisions of the South Florida Building Code. He oversees all construction permitting activities by issuing building permits and must assure that all requisite inspections are performed as well as being responsible for reviewing permittee qualifications and enforcing the regulations of the Village's Flood Protection Ordinance. As Chief Code Enforcement Officer, he is delegated responsibility for assuring compliance with all of the Village's building, zoning and subdivision ordinances by following prescribed enforcement steps, issuing violations and recommending fines and penalties to the Special Master. He is charged with monitoring compliance with the decision of the Special Master. 55 The Mechanical, Plumbing and Electrical Officials are delegated power by the Building Official and work under his authority to serve as the chief officials in interpreting and enforcing the code requirements in their respective trades. They also serve as plans examiners in reviewing permit applications in their trades and serve as inspectors for construction work in their respective trade areas. Structural Plan Review/Zoning Plans Reviewer handles two district areas of responsibility. As a professional Engineer, he performs structural review of building permit plans as manic aced by County code requirements. As Zoning Plans Reviewer, permit plans are examined to assure compliance with zoning code requirements such as setbacks, lot coverage, landscaping, floor area ration, parking calculations, building heights, etc). The Building and Zoning Permit Clerk is responsible for logging, tracking and storing building permit applications and accompanying documents and logging inspections results. All permits must be submitted through the Permit Clerk who checks that all required information is provided. This staff member tracks the progress of each permit application through its various reviews and, ultimately, collects fees and distributes the permit card to each applicant, once issued by the Building Official. All permit data storage and retrieval is the responsibility of the Permit Clerk. This position is also responsible for maintaining and updating the Village's contractors registry (which consists of the credentials and insurance records of several hundred contractors performing work in the Village). Additional responsibilities include accepting and processing Certificates of Use and Occupancy applications and performing zoning plan review for walkthrough permits. The Code Enforcement Officer takes in complaints, investigates each through a field inspection, researches the County records to ascertain the property owner, sends warning notices and follows through each case for compliance or issues a violation in accordance with prescribed code enforcement techniques under the direction of the Chief Code Enforcement Officer. The Secretary provides administrative and clerical support to the department staff including: typing zoning notices and advertisements, zoning recommendations, zoning resolutions, general correspondence and memoranda of the Director, notices of violation, monthly reports, takes in and organizes inspection requests, and deals extensively with the property owners, contractors and the general public both on the telephone and in person. This position also provides backup to the Permit Clerk, as permit activity dictates. 56 The Community Development Director is responsible for assuring that the department handles all of its assignments in an effective manner. The Director offers guidance to attorneys, developers, and property owners regarding the consistency of their proposed projects with zoning ordinances and growth management doctrines of the Village and makes recommendations as to how to achieve same. This position also is responsible for processing, reviewing and scheduling public zoning hearing applications and other related requests (entrance features, sign program requests, waivers of plats, replats, etc.) and preparing recommendations for the Village Council; drafting zoning resolutions which reflect Council actions; overseeing preparation of the Village Master Plan, its implementation, compliance and future amendments; responding to written and verbal zoning information inquiries; interfacing with county, regional, state and federal regulators and agencies for growth management related matters; and performing special projects, such as preparation of land development regulations, requests for proposals, grant applications, updating/amending departmental procedures; and handling assignments by the Village Manager, Village Council and Local Planning Agency. DEPT. CODE DESCRIPTION 515.0 Community Development 120 Salaries 318 Master Plan 345 Special Masters 319 Professional Services 541 Dues & Subscriptions 542 Travel & Seminars ,r 575 Printing/Postage (4b(9CA j( 595 Miscellaneous 991 Contingency 524.0 300 310 320 330 510 470 575 Total Community Dev. 1991-92 BUDGET 0 110,000 0 30,000 0 0 0 0 3,000 1992-93 AMENDED BUDGET 61,000 201,600 5,000 14,000 0 0 1,750 15,000 0 ACTUAL 8/31/93 52,267 164,896 0 5,145 0 0 903 11,910 0 MANAGER PROPOSED 1993-94 81,000 11,1, 6 9 75,000 1,000 2,000 5,000 4,000 7,500 0 ADOPTED 1993-94 143,000 298,350 Building & Zoning Inspections Building Official 0 46,800 Bldg. & Zoning Inspectors 0 40,000 ief Code Official 0 0 0 0 Co.e n orcemen 0 0 Computer Supplies 0 0 Microfilming 0 0 Printing/Postage 0 1,750 1,129 235,121 175,500 Total Building & Zoning 42,900 20,320 0 0 0 0 0 46,800i 50,000 50,000i/ 26,000 10 000 3,000 15,000 0 88,550 64,349 203,800 57 e1. 0 t_v( 0 TUE tj Of 0 001 - GENERAL FUND DEPT. CODE 513.0 DESCRIPTION Non -Departmental 125 Accumulated Time 210 222 230 240 250 319 320 321 322 323 410 420 430 432 440 442 450 460 470 475 476 480 485 490 510 Payroll Taxes Retirement Life Health Dis. Ins. Workers Compensation Unemployment Auditors Appraisers Landscape Architect Committee Expenses Financial Advisor Telephone Postage Electricity Water & Sewer Rent Village Hall Leased Equipment Insurance Maintenance and Repairs Microfilm/Record Ordinance Codification Indexing Minutes Legal Advertising Election Expense Newsletter Community Gran 643 Furniture and Fixtures 645 Equipment 991 Contingency 519.1 720 710 Total Non -Departmental Debt Service Interest Principal Total Debt Service 1992-93 1991-92 AMENDED ACTUAL BUDGET BUDGET 8/31/93 0 3,500 0 0 32,000 28,957 0 33,425 31,784 0 35,517 31,067 0 1,500 1,333 0 4,000 1,656 0 11,500 0 0 7,500 0 0 55,000 54,715 0 1,000 833 0 0 0 3,000 22,500 20,715 5,000 6,000 5,316 10,000 2,500 2,201 0 1,500 93 50,000 42,150 38,009 0 1,000 178 23,000 23,500 16,442 2,000 11,000 7,491 0 500 0 0 5,000 4,899 0 2,000 1,195 25,000 25,000 19,172 0 5,000 4,789 0 15,000 9,649 23,000 16,000 13,591 5,000 5,000 4,400 0 0 0 40,000 35,000 35,000 37,500 10,500 3,587 25,000 175,000 0 MANAGER PROPOSED 1993-94 ADOPTED 1993-94 3,500 9c 45,000 Y65,500.--1 0 1(0 X 47,600 't 13,616 X/ 5,000 13,500 7,500 1 50,000, 1,000 12,000 24,500 7,500 5,000 2,500 50,000 5,000 50,000 10,000 0 * in 0 * Village 0 * Clerk's 0 * Budget 0* 20,000 20,000 100,000 10,000 15,000 150,000 0 248,500 589,092 337,072 8,000 1,000 565 0 0 0 738,516 250,000 621,200 8,000 1,000 565 871,200 0 58 Department of Emergency Services Police I. The Chief of Police is the Chief Executive Officer and is responsible for final Departmental authority in all matters of operations, policy and discipline. The Chief of Police establishes the spans of control within the agency and is responsible for dissemination of all written directives for the administration of the Department. The Chief is responsible for the enhancement of the image of the Village of Key Biscayne through the news media and increasing morale within the department through employee awareness and information programs. The Chief of Police represents the Department to the Village Government regarding issues of salary and benefits, and is responsible to notify the Village Manager when a crisis situation or disaster warrant the assistance of other law enforcement agencies in order to maintain public order. The Chief of Police is responsible for establishing and operating within the approved budget as adopted by the Village Council, establishing specific departmental components as necessary, i.e., Road Patrol, Marine Patrol, Bicycle Patrol, All -terrain Vehicle Patrol, Wave-Runner/Jet Skis, Beach Patrol, certain Investigations, and other components as needed, on an ad -hoc basis. Delineate Department goals and objectives, delineate the duties of all subordinates, and serve as official liaison for the police department. The Chief shall coordinate with the Village Attorney, any legal matters which shall impact on the Department, and shall disseminate legal decisions. Establish minimum staffing for all components, authorize the transfer of all personnel from one component to the other. 59 The Chief shall be responsible for the preparation of a monthly report to the Village Council of Department activities, crime statistics, and any other matters of importance, whether administrative or criminal. II. The position of Deputy Chief of Police is the second -highest ranking position in the department, next to the Chief of Police. The Deputy Chief reports directly to the Chief of Police and acts for the Chief in his absence. The Deputy Chief is appointed by the Chief, with the approval of the Village Manager. The Deputy Chief is responsible for assisting the Chief in the preparation of reports, projects and correspondence and keeping the Chief advised of all criminal activity, planning and maintaining the general office routine, representing the Department on Boards and Committees as assigned by the Chief, coordinating plans in response to unusual occurrences by acting as the expediter of resources during emergencies and as the principal adviser to the Chief. He will also provide the Chief with a summary of significant events and any and all other duties assigned by the Chief of Police. The Deputy Chief shall participate in Department budget formulation and preparation. The Deputy Chief shall assist in the development, implementation, and maintenance of programs and components of the Department, and shall be responsible for establishing the following: 1. Supply Officer 2. Training Officer 3. Fleet Officer 4. Staff Officer 5. A.D.A. Coordinator 6. E.E.O. Coordinator 7. Off -Duty Employment Coordinator 60 III. The Administrative Assistant to the Chief of Police performs duties assigned by the Chief and the Deputy Chief, and is responsible for maintaining all administrative files, typing correspondence, maintaining personnel records, and is the custodian for all official police records. The Administrative Assistant is also the coordinator for Criminal Justice Standards and Training documentation, and departmental payroll. IV. A Lieutenant of Police is a commanding officer appointed by the Chief of Police. A Lieutenant is responsible directly to the Deputy Chief and acts as a first -line supervisor in charge of subordinates who may be police officers, public service aides, or clerical personnel. They may perform administrative duties, as necessary, and are responsible for maintaining minimum staffing by making changes in work schedules or assignments. They have the following additional responsibilities: 1. Ensure that subordinates are promptly issued current instructions necessary to perform assignments. 2. Ensure a uniform standard of discipline 3. Provide for continuous inspection of personnel and equipment, and ensure prompt correction of deficiencies. 4. Assign personnel to most effectively meet the workload assignments. 5. Control and direct subordinates through command and leadership. 6. Maintain flexible working hours to accomplish duties, such as attend meetings with civic and business leaders. 7 Review monthly activity/statistical reports and evaluate personnel based upon performance, goals and objectives. 61 Lieutenants shall also be responsible for being familiar with administrative procedures, Florida Statutes, Dade County Ordinances and Village Ordinances, and reviewing written directives with employees, coordinate pertinent information from the preceding shift commander and provide such information to his shift. Lieutenants shall be responsible for evaluating conditions in the Village and recommending necessary corrective action to the Deputy Chief, responding to major or unusual incidents as directed, and provide necessary control of the operation. Lieutenants shall determine the mode of patrol to be used by subordinates, issue case numbers, supervise PSA's, provide mandated in-service, and other on-the-job training, periodically meet with each subordinate to evaluate performance and identify training needs. Review and approve any reports submitted by subordinates, supervise the continued training of probationary officers and ensure the preparation and review of their evaluations. Lieutenants will also be responsible for performing any and all other duties assigned by the Deputy Chief. V. The primary responsibility of a Patrol Officer, upon receiving notice of a crime is to proceed to the scene promptly and safely. The first officer to arrive at the scene is responsible for the following actions as applicable, according to their importance: 1. Summon medical assistance or administer first aid as may be required to prevent further injury or loss of life. 2. Arrest'suspect(s) if still at the scene, secure the crime scene to preserve evidence, request assistance and make proper notification of his supervisor. 3. Collect information and complete appropriate reports. Officers will provide continuous, preventive patrol when not on a specific assignment, immediately responding to assigned calls for service and providing a written report for appropriate disposition. Officers will be familiar with the laws, regulations and ordinances that are required to enforce same; preserving the peace, preventing crime and 62 disorder, arresting offenders and enforcing all laws, statutes, ordinances and regulations. Officers will frequently examine commercial buildings and residential houses, check vacant houses and/or any buildings found open and secure same after proper investigation and notifications are made. Officers shall perform field interviews as appropriate, be alert for hazards in the community and upon the highways, making appropriate notifications when necessary, monitor traffic, and assist with traffic control at points of congestion. Patrol the community for traffic violations, employing the most efficient control techniques for the given circumstances. Monitor bicycle operations to ensure compliance with applicable provisions of the Florida law, enforce parking regulations by conducting general surveillance during patrol, being alert for vehicles impeding the free flow of traffic or parked in violation of posted signage. VI. Public Service Aide - Provide clerical, administrative and uniform patrol support to the Key Biscayne Police Department. Job duties vary according to the type of assignment, e.g., clerical, telephone reports, minor traffic accidents, minor offense reports and have limited enforcement powers under Florida Statute 316 of the Traffic Enforcement Program. Assignments will be made according to the prioritized needs of the Department as authorized by the Chief of Police or his designee. The PSA's supplement the sworn officer ranks by assuming portions of the non -enforcement calls for service and clerical/administrative tasks so as the maximize the services of the sworn officers of the Department. VII. Staffing - 1 Chief of Police 1 Deputy Chief 1 Administrative Assistant Lieutenants 3 F\T Dispatchers (7 15 Patrol Officers 2 P\T Dispatchers Public S �icAide Total Personnel 63 001 - GENERAL FUND DEPT. CODE 521.0 120 121 122 123 124 125 126 130 150 180 210 211 222 230 240 250 260 400 412 450 490 510 524 525 526 527 528 541 542 630 640 643 99 DESCRIPTION Police Department Salaries -Sworn Police Salaries - Overtime Village Off -Duty Emp County Contracted Serv. Off -Duty Employment Holiday Pay Court Time Salaries-Dispatch/Cleri'l Police Incentive Pay Police Consulting Fringe Benefits Payroll Taxes Retirement Contributions Health, Life, Disability Workers Compensation Unemployment Taxes Recruiting, Hiring Exp. Investigation Expense Tel Dedicated Lines Law Enforcement Insurance Confidential Informants Supplies Uniforms Vehicle Maintenance Vehicle Fuel & Oil Photography Ammunition Membership/Dues/Subscrip Training and Seminars Police Facilities Police Vehicles Police Radio Police Equipment 4g}C nt i ngency Total Police 1991-92 BUDGET 250,000 0 0 0 0 0 0 0 0 250,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 70,000 1993-1994 BUDGET 1992-93 AMENDED BUDGET 578,250 36,001 3,998 1,120,000 1 2,500 1,000 98,350 6,600 5,000 17,002 45,000 60,000 50,000 35,000 1,500 35,000 2,500 0 58,500 1,000 15,000 35,903 59,500 0 5,000 5,000 5,000 52,650 9,500 177,095 0 78,150 0 ACTUAL 8/31/93 421,141 4,985 3,360 1,100,000 298 730 309 30,339 5,492 3,875 998 35,479 47,845 35,335 0 1,289 29,178 0 0 23,409 0 8,340 32,357 16,262 0 1,875 1,961 1,993 18,968 3,175 138,428 0 77,243 0 iiveaD MANAGER PROPOSED 1993-94 ADOPTED 1993-94 k' 826,522 Vi1.t ,S( 93,750 "r,r" {) 5,000 0 0 11,2004 2,0004 191,245 „se 15,000L .1( 15,000, 5,0001- 82,00M .(105,00011 125,0001k 85,000\& 10,7004. 10,000E 3,000% 3,600% 63,500.-4 1,000 W. 20,000k 40,000a 20,000 20,0001 10,000P 6,000 6,0000 70,000-'1 28,000 7 43;000 W 0 tQ�d 570,000 2,600,000 64 2,044,663 2,070,287 0 Fire I. The Fire Chief is the Director of the Fire Rescue Department and responsible for final Departmental authority in all matters of operations, policy and discipline. The Fire Chief establishes the span of control within the agency and is responsible for dissemination of all written directives for the administration of the Department. The Fire Chief is responsible for the enhancement of the image of the Village of Key Biscayne through the news media and maintenance of morale within the Department through employee awareness and information. The Fire Chief represents the Department to the Village Government regarding issues of salary and benefits, and is responsible to notify the Village Manager when emergency situation or disaster warrant the assistance of other Fire Rescue organizations in order to provide emergency fire rescue services. The Fire Chief is responsible for establishing and operating within the approved budget as adopted by the Village Council, establishing specific Departmental goals and objectives delineating the duties and responsibilities of all subordinates and serving as the official public information official for the Fire Rescue Department. The Fire Chief shall coordinate with the Village Attorney any legal matters which shall impact on the Department and shall disseminate legal decisions. The Fire Chief shall establish minimum staffing for each piece of firefighting and rescue apparatus and authorize the transfer of any personnel from one shift to another. The Fire Chief shall be responsible for the preparation of a monthly report to the Village Council of Department activities, alarm statistics, and any other matters of importance whether emergency or routine in nature. II. The Deputy Fire Chief is the second -highest ranking position in the Department next to the Fire Chief. The Deputy Fire Chief reports directly to the Fire Chief and acts for the Fire Chief in his or her absence. The Deputy Fire Chief is appointed by the Fire Chief, with the approval of the Village Manager. 65 The Deputy Fire Chief is responsible for assisting the Fire Chief in the preparation of reports, projects and correspondence and keeping the Fire Chief advised of all emergency response activity. He also is responsible for planning and maintaining the general office routine, representing the Department on Boards and Committees as assigned by the Fire Chief, coordinating plans in response to unusual occurrences and acting as principal advisor to the Fire Chief. The Deputy Fire Chief fills the position of Village Fire Marshall and Chief of Staff for the Fire Rescue Department. The Deputy Fire Chief shall participate in Department budget formulation and preparation. The Deputy Fire Chief shall assist in the development, implementation, and maintenance of programs and components of the Department and shall be responsible for the following: 1. Supply Officer 2. Training Officer 3. Fleet Officer 4. Legislative Coordinator 5. Off -Duty Employment Coordinator III. The Administrative Assistant to the Fire Chief position performs duties assigned by the Fire Chief and the Deputy Fire Chief and is responsible for maintaining all administrative files, typing correspondence, maintaining personnel records, and is the custodian for all official fire and EMS reports. The Administrative Assistant is also the coordinator for all State Standards and Training documentation and Departmental payroll. IV. The Fire Captain is a commanding officer position appointed by the Fire Chief: A Captain is responsible to the Deputy Fire Chief and is responsible for the supervision of all personnel assigned to his or her apparatus and the fire station, on his or her shift who may be either Fire Lieutenants, Firefighter/Paramedics or Firefighter/EMTs. A Captain 66 may perform administrative duties, as necessary, and is responsible for maintaining minimum staffing by making changes in work schedules or assignments. Fire Captains shall also be responsible for being familiar with administrative procedures, Florida Statutes, Dade County Ordinances, Village Ordinances, Departmental Regulations, Rules of Conduct and Standard Operating Procedures. Fire Captains shall be responsible for responding to fire and or medical emergencies, assuming command and directing emergency operations until relieved of command by the appropriate authority. V. The Fire Lieutenant is a commanding officer position appointed by the Fire Chief. A Lieutenant is responsible to the Captain and is responsible for the supervision of all personnel assigned to his or her apparatus on his or her shift who may be either Firefighter/Paramedics or Firefighter/EMTs. Fire Lieutenants shall also be responsible for being familiar with administrative procedures, Florida Statutes, Dade County Ordinances, Village Ordinances and Departmental Regulations, Rules of Conduct and Standard Operating Procedures. Fire Lieutenants shall be responsible for responding to fire and or medical emergencies, assuming command and directing emergency operations until relieved of command by the appropriate authority. VI. The Firefighter/Paramedic is a highly skilled position assigned as member of a fire rescue company and responsible for the extinguishment of fire and or the provision of emergency medical aid under the direct supervision of a Fire Captain, or Fire Lieutenant or the Medical Director. The Firefighter/Paramedic shall also be responsible for being familiar with administrative procedures, Florida Statutes, Dade County Ordinances, Village Ordinances and Departmental Regulations, Rules of Conduct and Standard Operating Procedures. 67 The Firefighter/Paramedic shall participate in company inspections, public education presentations and other activities as assigned by the Fire Captain or Fire Lieutenant. VII. The Firefighter/EMT is a skilled position assigned as a member of a fire rescue company and responsible for the extinguishment of fire and or the provision of emergency medical aid under the direct supervision of a Fire Captain, Fire Lieutenant or the Medical Director. The Firefighter/EMT shall also be responsible for being familiar with administrative procedures, Florida Statutes, Dade County Ordinances, Village Ordinances and Departmental Regulations, Rules of Conduct and Standard Operating Procedures. The Firefighter/EMT shall participate in company inspections, public education presentations and other activities as assigned by the Fire Captain or Fire Lieutenant. VIII. Staffing - 1 Fire Chief 1 Deputy Fire Chief 1 Administrative Assistant 3 Fire Captains 3 Fire Lieutenants 15 Firefighter/Paramedics 9 Firefighter/EMTs 33 Total Personnel 68 1993-1994 BUDGET 001 - GENERAL FUND 1992-93 MANAGER 1991-92 AMENDED ACTUAL PROPOSED ADOPTED DEPT. CODE DESCRIPTION BUDGET BUDGET 6/30/93 1993-94 1993-94 522.0 Fire Department 120 Salaries 0 161,000 69,604 Ni, 1,250,000 121 Salaries - Overtime 0 0 0 75,806 150 Incentive Pay 0 2,000 0 8,000 210 Payroll Taxes 0 12,000 5,327 .Ni. 99,436 222 Retirement 0 17,000 7,540 )( 137,500 230 Health, Life & Disability 0 11,375 . 1,909 ' 120,475 240 Workers Compensation 0 11,000 0 X 102,830 250 Unemployment 0 0 0 13,500 312 Medical Director 0 0 0 10,000 318 Fire Consulting 50,000 71,500 25,478 25,794 340 Automatic Aid 0 0 0 400,000 341 Supplemental Aid 0 0 0 100,000 404 ALS Licence, Fire Safety 0 0 0 4,495 410 Communications 0 2,500 706 2,250 420 Postage 0 100 58 500 430 Utilities 0 375 0 13,700 440 Facilities Rental 0 3,750 500 8,675 450 Insurance 0 2,500 2,464 30,000 470 Copy Machine Costs 0 3,000 0 3,000 480 Advertising 0 0 0 1,000 490 Recruiting 0 20,000 16,594 0 490 Printing 0 3,000 75 1,000 510 Office Supplies 0 2,000 1,364 2,000 511 Computer & Supplies 0 3,500 2,717 2,000 512 ID Cards 0 0 0 500 513 Linen Supplies 0 0 0 1,000 520 Car Allowance 0 0 0 4,800 522 Clothing 0 3,000 0 20,320 523 Bunker Gear 0 45,000 0 5,000 524 Uniforms 0 10,000 6,567 8,000 525 Vehicle Maintenance 0 2,000 800 2,000 526 Small Tools/Consumable 0 1,250 0 2,000 527 Fuel 0 0 0 4,000 529 Miscellaneous 0 1,500 157 2,000 541 Dues & Subscriptions 0 500 50 3,855 542 Training 0 20,000 3,485 21,500 543 725 Travel c«� skit),) 00 1500 1210 S46 n00 527 Camera, TV, VCR 0 0 0 999 Contingency 7,000 40,000 0 0 Total Fire 57,000 450,000 145,516 V3,045,286 0 69 Department of Public Works 001 • GENERAL FUND 1991-92 DEPT. CODE DESCRIPTION BUDGET 539.0 Public Works 120 Salaries 0 318 Village Engineer 0 340 Contractual Services 10,000 345 Consulting Services 10,000 460 Maintenance and Repairs 74,000 500 Maintenance Contracts 0 641 Vehicles 0 645 Equipment 0 999 Contingency 14,000 1992-93 MANAGER AMENDED ACTUAL PROPOSED ADOPTED BUDGET 8/31/93 1993-94 1993-94 25,000 0 50,000 40,000 30,670, 40,000 321,200 q13,73p, 295,000 10,000 5,30 10,000 35,000 24,863 50,000 10,000 5,274 50,000 20,000 0 20,000 10,000 1,839 10,000 0 0 0 Total Public Works 108,000 471,200 381,679 ( 525,000 70 Department of Recreation The Department of Recreation is responsible for planning, organizing, implementing and carrying out an enhanced recreation program that includes, but is not limited to, family programs, youth activities, intramural athletics, special events, social and cultural programs, educational and self improvement classes, trips, teen programs, holiday functions, park and facility operations/maintenance under the operation of the Village. This program exceeds a typical conventional program on the basis of characteristics requiring innovative approaches and major adaptation because of such factors as: (1) lack of facilities, (2) an isolated location which requires specific recreational planning and coordination; (3) no prior community recreation program; (4) diverse needs of the local community for all levels of recreation and (5) the necessity for attracting and managing a large volunteer force to operated programs at a successful level. The day to day operations are handled by the following full and part-time staff and contracted instructors: Director of Recreation, Program Coordinator, Athletic Coordinator, Tennis Coordinator and Tennis Instructors, both of which are contract employees. RECREATION DIVISIONS Director of Recreation: Directors and manages the entire operation of recreation divisions and facilities. Manages finance and budget of entire recreation program. Sets up extensive and varied social programs geared towards fulfilling the needs of resident population. Establishes goals and objectives for department. C Supervises, 0 regular employees, various contracted instructors and volunteers. Responsible for equipment and supply purchases for all programs. Promotes and plans new and ongoing programs. 71 Responsible for marketing and promotions of all programs. Develops and implements policies and procedures for departmental use. Recognizes various needs in the community and gears programs and activities to the best of the departments abilities towards those needs. Maintains certifications, affiliations, professional contact with organizations that are affiliated with the various recreations divisions. Attends meetings, workshops, conferences to maintain current and updated information and programs. Works closely with county, state, and local officials in coordination of related programs. Controls course of events of activities and programs. Work schedule irregular as required to meet the needs of the community; often includes evenings, weekends and holidays. Maintains monthly calendar of events and annual programs. Solicits sponsorship for events. Provides guidance, leadership and training as needed for entire recreation staff and volunteers. Meets with local organizations, clubs and nonprofit agencies to coordinate programs/events. Program Coordinator: Responsible for recreation department in the absence of the director. Organizes and administers directed programs and service to include classes, tour, workshops, lectures, educational/self-improvement programs, special events, festivals, hobby group, tournaments, races, dances, parties, social functions, and community events. Provides a variety of programs to meet the cultural and social needs of the community. Prepares monthly calendar of events. Knowledgeable of IBM computer, pagemaker and wordperfect. Prepares flyers, poster, and other promotional materials for programs and events. Writes and edits media releases. Prepares program proposals and plans as coordinated by director. Acts as full assistant to the director. Assists in supervision of part time recreation aids. 72 Athletic Coordinator: Plans, administers, coordinates and enhanced youth and adult athletic/sports program. Recruits volunteers and coaches as needed. Assists in training coaches and officials. Maintains clinician certification for NYSCA. Maintains athletic fields and equipment. Prepares fields and game areas as needed for practices and games. Schedules games and practices. Assists in maintaining adequate publicity for all programs. Performs all other duties as assigned. Tennis Coordinator: Plans and coordinates tennis lessons, clinics, workshops, tournaments, and matches. Develops monthly calendar of events for tennis programs. Maintains professional status as USPTA affiliate or a comparable affiliation. i erates a financially break-even program as required. e Ensures tennis courts are safe and makes minor repairs as needed. Collects money and accounts for all cash transactions. Provides publicity and marketing information for all programs. Supervises daily activities of tennis instructoi Tennis Instructor: Works under the direct supervision of the tennis director. Instructs lessons, clinics and workshops as required by tennis coordinator. Reports any maintenance requirements or safety hazards. Manager 1991-92 Amended Actual Proposed Budget Budget `O0/93 Budget Adopted r 572.0 Parks & Recreation 120 Salaries 0 240 Insurance t Q ct4,.'3 QOPY 0 400 Travel 440 Facilities Rentall / 40,000 450 �. -W l 6 % +h ` ! 0 480 490 Advertising _),,k ,,,( .fe`,( j�- 0 C` 0 510 Office Supplies 0 521 Social/Cult./Eqp & Impry 95,000 522 Program Supplies 0 524 Uniforms 0 541 Dues/Memberships 0 542 Conference Fees 0 s 0 574 Special Events 0 630 Park Improvements 10,000 643 Program Equipment 0 648 Capital Outlay +--- 0 820 Key Bisc Athletic Club 999 / Contingency 519.2 620 0 0 20,000 95,000 65,339 146,810 ' d!,6".., 0 0 12,000 '' i? 0 0 1,900 20,000 1,386 12,000 0 0 8,000 0 0 7,200 35,000 4,692 5,000 0 0 2,700 50,000 42,488 0 10,000 9,289 7,150 2,500 0 1,500 0 0 600 0 0 650 0 0 *OH)* 50,000 45,866 75,000 25,000 15,348 i04711 q 10,000 9,434 10,000 0 0 104,8000 25,000 25,000 38,500.' 0 0 Total Parks & Recreation 165,000 Capital Outlays Capital & Auth. Studies TOTAL EXPENSES 0 1,824,700 Q)1'0 \ ?g) &().° 74 322,500 218,842 441,810 283,608 147,928 484,334 5,759,000 4,056,927 9,445,768 (t)t? 0 t( ° PERSONNEL DISTRIBUTION CHART Department 1992-93 1993-94 I. Administration A. Village Manager 1 1 B. Administrative Assistant 1 1 C. Reception/Switchboard 2P/T 1 1 D. Assistant Manager 0 1 E. Secretary 0 1 Total 3 5 II. Village Clerk A. Village Clerk 1 1 B. P/T Assistant 0 .5 Total 1 1.5 III. Community Development A. Director 1 1 B. Administrative Assistant 1 1 Total 2 2 IV. Economic Development A. Director 1 1 Total 1 1 V. Finance A. Director 1 B. P/T Assistant .5 Total 1.5 1 .5 1.5 VI. Fire Rescue A. Fire Chief 1 1 B. Deputy Fire Chief 1 1 C. Administrative Assistant 1 1 D. Fire Captains 3 3 E. Fire Lieutenants 3 3 F. Firefighters/Paramedics 15 15 G. Firefighter/EMTs 9 9 Total 33 33 VII. Police Department A. Police Chief B. Deputy Police Chief C. Administrative Assistant D. Police Lieutenants E. Police Officers F. Dispatchers F/T G. Dispatchers P/T (2) H. Public Service Aides F/T I. Public Service Aides P/T (2) Total 1 1 1 1 1 1 4 4 16 17 3 3 1 F/T Equiv. 1 3 3 1 F/T Equiv. 1 31 32 VIII. Parks & Recreation ^ 0 �` 4 t ,� A. Director e�� 6Q ! 1 1 B. e 1 1 C. Sports Director 1 1 ' "f 9,), ,.. y N II._ _ Total 3 3 4) IX. Public Works A. Laborer Total Grand Total 76.5 80 X. Contractural Services A. City of Miami Fire/Rescue B. Custodial Services C. Financial Advisor D. Fire Consulting E. Grass Cutting F. Independent Auditor G. Insurance and Benefits Coordinator H. Landscape Architectural Services I. Legal Services 1. Bond Counsel J. Master Plan Consultant K. Park Maintenance L. Payroll Services M. Stormwater Utility Engineering N. Tennis Professionals 1. Tennis Director 2. Tennis Instructor O. Village Engineer 1. Engineer Services (not otherwise contracted) 2. Building Official 3. Code Enforcement Officer 4. Inspection Services 5. Structural Plan Review 6. Clerical Services Department if n°0 PERSONNEL EXPENDITURES 1992-93 1993-94 Administration Village Manager $ 97,000 Finance Director 40,000 Administrative Assistant 18,500 Finance Assistant P/T 15,500 Reception/Swtchbd. 2P/T 12,000 Assistant Manager 49,000 Secretarial Assistance 20,000 Total $252,000 $ 97,000 y;T r7 48,26a 21,500 17,750 13,175 49,000m464.. l �� cfrvz' f 17,000 -71y,'/1 $263!685 ' i'i ' fC' Village Clerk ��no Village Clerk $ 30,000 / $ 30,000 b P/T Assistant 18,500 F��� Total $ 30,000 $ 48,500 �A. Community Development Director $ 50,000 / (oco $ 60,000 .Administrative Assistant 18,200 / 19,786 0 -7�(� Total $ 68,200 $ 79,786r I��L , �� � Economic Development W) Director $ 40, 000 / $ 43 , 260 'l , 0" Total $ 40,000 $ 43,260 0 5:11.77-/ .7/4(4. 00‘P ;kcc2 78 Fire Rescue Fire Chief Deputy Fire Chief Administrative Assistant Fire Captains Fire Lieutenants Firefighters/Paramedics Firefighter/EMTs Total Police Department Police Chief Deputy Police Chief Administrative Assistant Police Lieutenants Police Officers Dispatchers F/T Dispatchers P/T Public Service Aides F/T Public Serv. Aides P/T (2) Total Parks & Recreation Director Spprts Director fir- k, Total Public Works Laborer Total Grand Total $ 60,000 49,310 18,500 135,000 120,000 488,625 279,000 $1,150,435 $ 80,850 49,310 18,500 180,000 569,500 65,769 65,124 $969,053 $ 40,000 20,000 23,000 $ 83,000 16,640 $ 16,640 $2,609,328 I 31, Ito\' $ 68,205 51,685 19,353 140,213 124,630 506,429 289,166 $1,199,681 f r t $ 83,275 52,405 21,500-- 190,807 572,953 68,745 22,915 69,700' 18,500' $1,100,200 t/;O60 $ 48,260 21,304 23,887 ,.c) $ 93,451 17,996 $ 17,996 $2,845,953 ( q\z ran i)/ 79 FIRE/POLICE SALARY PLAN EXISTING SALARY PLAN: _ Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Fire/Police Trainee 26,500.00 Certified Fite Fighter/EMT Police Officer 31.000.00 32,500.00 34,177.00 35,886.00 37,680.00 Paramedic/Technician 32.575.00 34.203.00 35,913.00 37.709.00 40,000.00 Fire Lieutenant 40,000.00 41,500.00 42,500.00 43,500.00 45.000.00 Fire Captain/Police Lieutenant 45,000.00 46.664.00 48,328.00 49.992.40 51,659.00 Deputy Chief 49,310.10 51,775.61 54,364.39 _ 57,082.81 59,936.74 PROPOSED SALARY STRUCTURE: October 1, 1993 Position Current Salary 1011,193 3% COLA Step 1 Effect 1011/93 Step 2 Step 3 Step 4 Step 5 Fire/Police Trainee 26,500.00 795.00 27,295.00 28,659.75 30,092.74 31,597.37 33 177.24 Certified Fire Fighter/EMT Police Officer 31,000.00 930.00 31,930.00 33,526.50 35,202.83 36.962.97 38811.11 Paramedic/Technician 32,575.00 977.25 _ 33,552.25 35,229.86 36,991.36 38.840.92 40,782.97 Fire Lieutenant 40,000.00 1,200.00 41,200.00 43,260.00 45,423.00 47.694.15 50.078.86 Fire Captain/Police Lieutenant 45,000.00 1,350.00 46,350.00 48,667.50 51,100.88 53,655.92 56,338.71 Deputy Chief 49.310.10 1,479.30 50,,789.40 53,328.87 55,995.32 58,795.08 61,734.84 80 FINANCIAL POLICY The following financial policy statements are included as an integral part of the Budget to declare those policies which will guide the Village's day-to-day operations. This commitment to sound financial management and integrity should, in turn, increase the confidence of the credit rating agencies which assign municipal bond ratings and the confidence of the general public. I. OPERATING BUDGET POLICY A. The Village will pay for all current expenditures with current revenues. The Village will avoid budgetary procedures that balance current expenditures at the expense of meeting future years' expenses, such as postponing expenditures or accruing future year' revenues. B. The budget will provide for adequate maintenance of capital plant and equipment and for their orderly replacement. C. The Village will maintain a continuing budgetary control system to help it adhere to the budget. D. The Village Administration will prepare monthly reports comparing actual revenues and expenditures with budgeted amounts. E. Wherever possible, the Village will integrate performance measurement and productivity indicators with the budget. II. CAPITAL IMPROVEMENT BUDGET POLICY A. The Village will make all capital improvements in accordance with the Capital Improvement Program. B. The Village will develop a multi -year plan for capital improvements and update it annually. 81 C. The Village will enact an annual capital budget based on the multi -year Capital Improvement Plan. D. The Village will coordinate development of the capital improvement budget with development of the operating budget. Future operating costs associated with new capital improvement will be projected and included in operating budget forecasts. E. The Village will use intergovernmental assistance to finance only those capital improvements that are consistent with the Capital Improvement Plan and Village priorities, and whose operating and maintenance costs have been included in operating budget forecasts. F. The Village will maintain all its assets at a level adequate to protect the Village's capital interest and to minimize future maintenance and replacement costs. G. The Village will project its equipment replacement and maintenance needs for the next several years and will update this projection each year. From the projection a maintenance and replacement schedule will be developed and followed. I -I, The Village will identify the estimated costs and potential funding sources for each capital project proposal before it is submitted to the Village Council for approval. I. The Village will determine the least costly financing method for all new projects. III. DEPT POLICY A. The Village will confine long-term borrowing to capital improvements or projects that cannot be financed form current revenues. B. When the Village finances capital projects by issuing bonds, it will pay back the bonds within a period not to exceed thirty (30) years of the project. 82 C. The Village will try to keep the average maturity of general obligation bonds at, or below, thirty (30) years. D. Whenever possible, the Village will use special assessment, revenue, or other self-supporting bonds instead of general obligation bonds. E. The Village will not use long-term debt for current operations. F. The Village will maintain good communications with bond rating agencies regarding its financial condition. The Village will follow a policy of full disclosure on every financial report and borrowing prospectus for amounts of $500,000 or more. IV. REVENUE POLICY A. The Village will try to maintain a diversified and stable revenue system to shelter it from unforeseeable short -run fluctuations in any one revenue source. B. The Village will estimate its annual revenues by an objective, analytical process, wherever practical. C. The Village will project revenues for the next year and will update this projection annually. Each existing and potential revenue source will be re-examined annually. D. Each year, the Village will recalculate the full costs of activities supported by user fees to identify the impact of inflation and other cost increases. E. The Village will automatically revise user fees, subject to review by the Village Council, to adjust for the effects of inflation. 83 V. INVESTMENT POLICY A. The Village will make a cash flow analysis of all funds on a regular basis. Disbursement, collection, and deposit of all funds will be scheduled to insure maximum cash availability. B. When permitted by law, the Village will pool cash from several different funds for investment purposes. C. The Village will invest 100% of its idle cash on a continuous basis. D. The Village will obtain the best possible return on all cash investments. VI. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING POLICY A. The Village has established and will maintain a high standard of accounting practices. B. The Accounting system will maintain records on a basis consistent with accepted standards for local government accounting. The Village will strive to obtain and retain the Certificate of Achievement of the Government Finance Officers Association. C. Regular monthly and annual financial reports will present a summary of financial activity by major types of funds. D. Wherever possible, the reporting system will also provide monthly information on the total cost of specific services by type of expenditure and, if necessary, by fund. E. An independent public accounting firm will perform an annual audit and will publicly issue a financial opinion. F. The Village will operate an active and fully documented internal auditing program. The foregoing financial policy statements define objectives, establish rules with parameters and express guidelines for fiscal conduct by the Village of Key Biscayne in connection with both operating and capital improvement budget matters. Adopted on August 10, 1993. 84 METROPOLITAN DADE COUNTY County Commissioners Arthur Teele, Chair District 3 375-5318 Maurice Ferre. Vice Chair District 7 375-5697 James Burke District 2 375-4833 Miguel de la Portilla District 11 375-4834 Betty Ferguson District I 375-5694 Larry Hawkins District 8 375-5123 Bruce Kaplan District 5 375-5695 Dennis Moss District 9 375-4832 Natacha Milian District 13 375-4831 Alex Penelas District 12 375-5071 Pedro Rehoredo District 6 375-5696 Javier Souto District 10 375-4835 Sherman Winn District 4 375-5128 85 Public Health Trust Natacha Milian Sherman Winn Regional Planning Council Miguel Diaz de la Portilla Pedro Rebored() Dennis Moss Aviation Pedro Rebored°. Chair Maurice Ferre, Vice Chair Miguel Diaz de la Portilla Bruce Kaplan Community & Economic Development & Agriculture Larry Hawkins, Chair Pedro Rebored°, Vice Chair Alex Penelas Sherman Winn Natacha Millan Finance & Budget Arthur Teele, Chair Alex Penelas, Vice Chair Miguel Diaz de la Portilla Natacha Milian Metropolitan Dade County Committees 86 Health & Elderly Affairs Natacha Milian, Chair Sherman Winn, Vice Chair Betty Ferguson Larry Hawkins Dennis Moss Housing & Homeless Alex Penelas, Chair Betty Ferguson. Vice Chair Arthur hccle Maurice Jerre Bruce Kaplan Intergovernmental Affairs Javier Souto, Chair Larry I Iawkins, Vice Chair Arthur Teele Alex Penelas Internal Management & Review Charter Sherman Winn, Chair James Burke, Vice Chair Dennis Moss Javier Souto Maurice Ferre Maritime, Trade & Tourism Maurice Ferre, Chair Miguel Diaz de la Portilla, Vice Chair Pedro Reboreclo Bruce Kaplan Larry Hawkins Parks, Recreation & Arts Bruce Kaplan. Chair Javier Souto. Vice Chair James Burke Betty Ferguson Dennis Moss Physical Environment & Land Use Dennis Moss, Chair Bruce Kaplan, Vice Chair Javier Souto Arthur Teele Sherman Winn Public Safety & Consumer Services James Burke, Chair Natacha Milian, Vice Chair Miguel Diaz de la Portilla Javier Souto Pedro Rehoredo Social & Human Service Betty Ferguson, Chair Dennis Moss, Vice Chair Alex Penelas Sherman Winn Larry Hawkins Transportation Miguel Diaz de la Portilla. Chair Arthur Teele, Vice Chair Betty Ferguson Pedro Rehoredo James Burke ELECTED STATE OFFICIALS I. GOVERNOR The Honorable Governor Lawton Chiles A. Tallahassee Office: The Capitol Tallahassee, Florida 32399-0001 II. SENATE The Honorable Ronald Silver (D) District 38 A. Tallahassee Office: 246 Senate Office Building Tallahassee, Florida 32399-1100 Tel: (904) 487-5047 III. HOUSE OF REPRESENTATIVES The Honorable Bruno A. Barreiro (R) District 107 A. Tallahassee Office: 325 The Capitol Tallahassee, Florida 32399-1300 Tel: (904) 488-9930 88 B. Miami Office: 115 N.W. 167th Street 2nd Floor North Miami Beach, Florida 33169 Tel: (305) 855-1701 B. Miami Office: 1401 West Flagler Street Suite 203 Miami, Florida 33135 Tel: (305) 643-7324 ELECTED FEDERAL OFFICIALS I. SENATE A. The Honorable Bob Graham (D) Washington Aide & Address Buddy Shorstein Administrative Assistant 524 Hart Senate Office Building Washington, D.C. 20510 B. The Honorable Connie Mack (R) 1 Washington Aide & Address Mitch Bainwal Administrative Assistant 902 Hart Senate Office Building Washington, D.C. 20510 11. HOUSE OF REPRESENTATIVES A. Ileana Ros-Lehtinen (R) District 18 (202) 224-3041 (202) 224-5274 1. Washington Aide and Address Mauricio Tamargo, Administrative Assistant 127 Cannon House Office Building Washington, D.C. 20515 (202) 225-3931 2. Miami Aide and Address Ellen Roth District Director 44 West Hagler Street Suite 1715 Miami, Florida 33130 (305) 536-7293 2. Miami Aide and Address Jorge L. Arrizurieta Director State Projects 777 Brickell Avenue Suite 704 Miami, Florida 33131 (305) 530-7100 2. Miami Aide and Address Debra Musgrove, District Director 5757 Blue Lagoon Drive, Suite 240 Miami, Florida 33126 (305) 262-1800 89 GLOSSARY Accrual Basis of Accountine. The method which records revenues when earned (whether or not cash is then received) and records expenditures when goods or services are received (whether or not cash is disbursed at that time). Appropriated Fund Balance. The amount of surplus funds available to finance operations of that fund in a subsequent year. Appropriation. The authorization by the governing board to make payments or incur obligations for specific purposes. Assessed Value. A valuation set upon real estate by the County Property Appraiser as a basis for levying real property taxes. Budget (operating). A plan of financial operation embodying an estimate of proposed expenditures for a given fiscal year and the proposed means of financing then (revenue estimates). The term is also used for the officially authorized expenditure ceilings under which a government and its departments operate. Capital Projects Budget. A fiscal year for capital expenditures, i.e. items or projects of significant value with a probable life of one or more years, and the means of financing them. Capital Improvement Program. A projection of capital (long-lived and significant) expenditures over the coming five years. The method of financing is also indicated. Cash Basis. The accounting method which records revenues when they are received in cash and records expenditures when they are paid. Certiorari. A judicial proceeding to review an assessment of real properly. Contingency Account. An appropriation of money set aside for unexpected expenses The amount needed is transferred by Village Council to supplement the appropriate expenditure account. Debt Service. The payment of principal and interest on borrowed funds. 90 Encumbrances. Obligations in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They are dissolved when paid or when a liability is recorded. Enterprise Fund. A fund for a government activity operated in a similar manner as a business. Fiscal Year. The period of the budget plan. It corresponds to the calendar year, October 1 to September 30, for the Village of Key Biscayne. Fund. An independent fiscal and accounting entity with a self -balancing set of accounts Funds are established to attain certain objectives or to simply segregate activities. Fund Balance. The excess of assets over liabilities for a fund. A negative fund balance is sometimes called a deficit. Goals and Objectives. A separate publications from the Village Manager's Office which establishes a program of non -routine, or especially emphasized, intentions and tasks for each Village department or subdepartment during a one-year period. It is usually not a fiscal period. Line Item. A specific item defined by detail in a separate account in the financial records. Revenue and expenditure justifications are reviewed, anticipated and appropriated at this level. Modified Accrual Accounting. A basis of accounting in which revenues are recorded when collectable within the current period or soon enough thereafter to be used to pay liabilities of the current period, and expenditures are recognized when the related liability is incurred. Objects of Expenditure. Expenditure classifications based upon the types or categories of goods and services purchased. The Village's are: 100 - Personal Services (salaries and wages), 200 - Payroll -Related Expenses (payroll taxes, retirement contributions, health and insurance benefits, workers compensation insurance), 300 - Professional and Other Contracted Services, 400 - insurance, rentals, utilities, postage, advertising, printing, maintenance, 500 - Supplies, Publications, Dues & Subscriptions, 600 - Capital Outlay (land, buildings, improvements, equipment, construction -in -progress), 700 - Debt Service (Principal and Interest), 800 - Grants to Other Governmental Units and/or Private Organizations, 900 - Interfund Transfers, Contingency. Programs and Objectives. The descriptions of the structure, purposes, activities, tasks and volumes or frequencies of each organizational unit shown in the budget. The period spans the fiscal year. 91 Surplus. The use of the term "surplus" in governmental accounting is generally discouraged because it creates a potential for misleading inference. Undesignated fund balance is used instead. The concept of "net worth" in commercial accounting is comparable to "fund balance" in government accounting. That portion of the fund balance which is not reserved for specific purposes or obligations is called the undesignated fund balance; it is the true "surplus". Taxing Limit. The maximum rate at which the Village may levy a tax, which for Florida municipalities is 10 mills, or $10 per thousand dollars of assessed value. tJndesienated Fund Balance. That portion of the fund balance available for use in subsequent budgets. The term is preferable over the commonly used and ill-defined "surplus". Non -Departmental Appropriations (Expenditures). The costs of government services or operations which are not directly attributable to Village Departments. 92 t Village Seal Description: One of the oldest and most recognizable landmarks in South Florida, the lighthouse was first constructed in 1825. It has a colorful, well -docu- mented history. It stands in the Bill Baggs Cape Florida State Recreation Area. Like all lighthouses, it is a symbol of familiar homecoming to sailors, fishermen and landlubbers alike. It also represents man-made structures of lasting quality, strength and safety in an uncertain world. The coconut palm, threatened by disease in Florida in recent years, has been a popular symbol of peaceful nature for many tropical areas around the world. Key Biscayne was once a plantation for this versatile tree. The two sea birds, against the backdrop of the moon, stand for the animals with whom we share our environment. The sun, sustainer of life, which figures prominently in many municipal emblems around the state, usually depicted at high noon, has just disap- peared below the horizon, creating one of those sunsets that occur every once in a while. This kind of mood and feeling evoke a universal, human reaction - a powerful, visual reminder of the potential beauty and transitory nature of all things. The moon is shown on our seal, not just be be different from other communities; not only for its magical qualities, but also because we have been told that one of the earliest, local Indian dialects contained a word -picture -phrase, "Bischiyano" meaning, simply - "Favorite Path of the Rising Moon."