HomeMy Public PortalAbout2022 Adopted Budget.pdf
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Annual Budget Book |Fiscal Year 2021-2022
V I L L A G E
K E Y B I S C A Y N E
OF
Annual Budget
Fiscal Year 2021 - 2022
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Annual Budget Book |Fiscal Year 2021-2022
The Village of Key Biscayne, Florida was
incorporated June 18, 1991.
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-documented
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 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
disappeared 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 to 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.”
Adoption of the Village Seal took place on June 8, 1993 and adoption of
the description of the Village Seal took place on August 10, 1993.
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Annual Budget Book |Fiscal Year 2021-2022
We have made every effort to make this book as easy as possible to read, but we
understand how difficult it can be to find what you are looking for in such a
complex document. To make your search easier, we have provided a number
of tools to direct you to what you are in search of.
Table of Contents
The Table of Contents starts on the next page and provides an overview of each section
of the book.
Organization of this Book
The Village of Key Biscayne Annual Budget is divided into the following sections:
Introduction – This section contains a guide for readers, identification of the Village
Councilmembers and Charter officers, Village Profile, Village Manager’s Vision, a
discussion of the budgeting process and an overview of the millage rate and cost
allocations.
Financial Policies – Outlines our financial policies
General Fund – This section contains a detailed revenue summary explanation,
expenditure outline, and a breakdown of each department which includes its
function, accomplishments, objectives, authorized positions, budgets and highlights.
Capital Improvement Program – This section contains a list of approved 5-year
Capital Improvement Projects, project descriptions as well as overall projected cost
and budgetary allocations.
Special Revenue Transportation Fund – This section contains a detailed revenue
and expenditure summary for the Transportation Fund.
Parks, Rec & Open Spaces Land Trust Fund – This section contains a detailed
revenue and expenditure summary for the Land Trust Fund
Stormwater Enterprise Fund – This section contains a detailed revenue and
expenditure summary for the Stormwater Fund.
Solid Waste Enterprise Fund – This section contains a detailed revenue and
expenditure summary for the Solid Waste Fund.
Glossary
The budget is organized as a line-item budget. We have included a glossary of financial
terms and object codes and their meanings to help understand the types of expenses are
included in each line.
Table fo Contents
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Introduction
Village Council & Charter Officers 5
Guide for Readers 6
Village Profile 7
Village Manager’s Vision 10
Budget Process 13
Budget Summary 16
Financials
Financial Policies 26
Fund Structure 36
General Fund
Revenues 39
Expenditures 48
Debt Service 50
Village Council & Initiatives 54
Office of the Village Clerk 56
Administration 59
Office of the Village Attorney 63
Planning, Zoning & Code Compliance 66
Building 69
Public Works 73
Police 77
Fire-Rescue 81
Parks, Community Center, Athletics & Community Groups 85
Capital Improvement Program
Capital Improvement Program 95
Special Revenue & Enterprise Funds
Special Revenue Transportation Fund 105
Parks, Rec & Open Spaces Land Trust Fund 108
Stormwater Enterprise Fund 110
Solid Waste Enterprise Fund 113
Glossary
Financial Terms 115
Object Codes 127
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Annual Budget Book |Fiscal Year 2021-2022
Village Council
Charter Officers
Administrative Personnel
Jocelyne Moussavou, Chief of Staff
Benjamin Nussbaum, CPA, Chief Financial Officer
Jake Ozyman, MSCM, P.E., ENV SP, Public Works Director
Eric Lang, Fire Chief
Francis “Frank” Sousa, Police Chief
Todd Hofferbeth, Director of Parks & Recreation
Juan C. Gutierrez, Human Resources Director
Michael W. Davey
Mayor
Brett Moss
Vice Mayor
Allison McCormick
Councilmember
Ignacio J. Segurola
Councilmember
Edward London
Councilmember
Luis Lauredo
Councilmember
Franklin H. Caplan
Councilmember
Chad Friedman
Village Attorney
Jocelyn Koch
Village Clerk
Steven C. Williamson
Village Manager
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Annual Budget Book |Fiscal Year 2021-2022
The following information is intended to be a guide to find information in the budget
document of planned programs, services and financial information. The Fiscal Year 2021-
2022 Key Biscayne Budget compiles financial and service delivery data in a single source
document for easy reference. The Fiscal Year 2021-2022 budget is intended to serve four
purposes.
A Policy Guide
As a policy document, the budget serves to inform the reader about the organization and
its policies. The budget includes organization-wide financial and programmatic policies
and goals that address long-term concerns and issues, as well as its short-term financial
and operational policies that guide the development of the budget for the upcoming
year. This budget document details the services the Village will provide during the twelve-
month period from October 1, 2020 through September 30, 2021. The departmental
budget sections provide objectives,performance measures and highlightsfor each
department.
A Financial Plan
As a financial plan, the budget details the costs associated with providing municipal
services and how they will be funded. The General Fund Section includes a summary and
detailed description of all revenues and expenditures. The budget document explains the
underlying assumptions for the revenue estimates and discusses significant revenue
trends. In addition, there is discussion of the Village’s accounting structure and budgetary
policies.
An Operations Guide
As an operations guide, the budget details how departments and the General Fund are
organized. The budget informs of the activities, services and functions carried out by each
department. In addition, the budget provides for performance measurements of
organization-wide objectives to aid in monitoring the progress of the Village. Each
departmental budget section includes a description of the department’s function, its goals
and objectives, performance indicators, authorized positions, budget highlights and the
budgetary appropriation.
A Communication Device
As a communication device, the budget provides summary information to aid in
interpreting the document. Charts, graphs, tables and text are included in every section
to consolidate the information as much as possible. The budget document also includes
a detailed table of contents and a glossary of terms to make it easy to locate and
understand its contents. Finally, the budget includes the Budget Message Section, which
provides readers with a condensed analysis of the fiscal plans of the Village for the
upcoming fiscal year.
Village Profile
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Key Biscayne is a vibrant, residential community of more than 14,800 residents on
a seven-mile-long, two-mile-wide barrier island only minutes from downtown
Miami. It is the southernmost barrier island in the United States and enjoys a high
quality of life, a thriving commercial district, and a resilient environment.
Incorporated in 1991, the Village of Key Biscayne is celebrating its 30th Anniversary
this year. This section provides a brief history and profile of the Village and how it
has become the vibrant Island Paradise that it is today.
History
Key Biscayne was discovered in 1513
when Juan Ponce de Leon charted
the area and named it Santa Marta,
claiming the area for Spain. However,
archeological excavation suggests the
Tequesta Indians pre-dated Ponce de
Leon and inhabited the island more
than 1,000 years prior. After Florida
became a United States Territory in
1821, our iconic Cape Florida
Lighthouse was constructed in 1825
and situated on the southern tip of Bill
Baggs Cape Florida State Recreation
Area. This lighthouse has remained as
one of South Florida’s oldest standing
structures, becoming a famous
landmark for the Key.
In 1908, William J. Matheson began purchasing real estate on the island and by
1928 owned approximately 1,700 acres of the island. In 1940, the heirs to the
Matheson family donated the northern half of their Key Biscayne holdings to Dade
County for use as a public park with the condition that the County construct a
causeway and park. Shortly afterward, World War II occurred, and construction
was delayed.
Village Profile
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
On November 9, 1947, official
ceremonies marked the opening
of the Rickenbacker Causeway,
connecting Key Biscayne to the
mainland. Subsequently, the
Mathesons transferred 975 acres to
the County to build the park and
beaches that are now Crandon
Park. The new access, beaches,
and park made the island a highly
desirable area to live and visit. The
remaining Matheson land soon
became an area to develop
premier residential and resort
communities.
In 1950, the Mackle Brothers broke ground and
constructed the island’s first residential
development. The construction of the original
shopping plaza and beach front Key Biscayne
Hotel followed shortly thereafter. Within the
span of five years, the island community
swelled from 29 residents to 2,500 residents by
1955.
The Village was incorporated as a new
municipality in 1991, becoming the first new
city in Miami-Dade County in over fifty years.
Profile of the Government
The Village of Key Biscayne operates under the council-manager form of
government. Policymaking and legislative authority are vested in a governing
council consisting of the mayor and six other council members. The council is
responsible for, among other things, passing ordinances and resolutions, adop
Village Profile
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
the annual budget, appointing the Village Manager, the Village Clerk, and the
Village Attorney. The Village Manager is responsible for carrying out the policies
and ordinances of the Council, for overseeing the daily operations of the
government, and for appointing the heads of various departments.
The Village of Key Biscayne offers a wide range of services, including police
protection, fire and emergency medical service, public works infrastructure and
maintenance, a full-service building, zoning and planning service activities, solid
waste collection, and a comprehensive storm water management system.
Certain services are provided through the Miami-Dade County Public School
system and the County Library system.
Local Economy
The Village of Key Biscayne enjoys a favorable economic environment and local-
indicators point towardscontinued future stability. This thriving and
vibrantcommunity is comprised of diverse, well-educated and involved citizens
who take a genuine interest in the social, business, cultural and governing aspects
of their Village. The Village is comprised of high-value residential housing stock and
shopping centers. There is no industrial area in the community.
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Village Manager’s Vision
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
It is my honor to serve the residents of Key Biscayne as your Village Manager. I am
excited to present our FY 2022 budget and thank the Village Council for its
guidance and the Village staff for their hard work and diligence in creating a
progressive budget that is both efficient and effective in achieving our goals. Our
budget is designed to use our resources wisely, while at the same time provide the
public safety, services, and infrastructure our residents deserve and expect. It is a
budget that puts residents first, encourages teamwork, stresses stewardship,
pursues excellence, and demands action from our employees.
This year’s budget serves as a down payment on the future of the Village. It is not
just a budget for this year, but it is the foundation for what we envision our Village
to be in the years to come. We imagine the Village of Key Biscayne as a vibrant
community with a high quality of life, a strong sense of place, a thriving
commercial district, a resilient environment, and a passionate dedication to
purposefully elevating our Island Paradise.
Our team is ready to deliver. It’s time to get things done. We are preparing to
build for the future and to do so, we need to invest in the right projects and the
best people now. Our mission is to provide superior public safety, services and
infrastructure to all who live, work and play in our vibrant, thriving and resilient
Island Paradise. The mission is supported in this year’s budget by thoughtful and
aggressive goals. Informed by our residents’ input, we aim to ensure we have a
safe and secure village; a thriving and vibrant community and marketplace;
engaging and active public-spaces and programs; accessible, connected, and
mobile transportation systems; and a resilient and sustainable environment and
infrastructure.
This is not an ordinary budget. In this year’s capital program alone, we aim to take
on 24 projects at a value of $6.8 million. Next year, we have an added 24 projects
at $17.9 million and in the next three years, we have over $60 million in
programmed capital projects. To achieve this work, we must staff up now in terms
of numbers and skills. There is much to be done and we are building a team that
can deliver the services, programs, and infrastructure our residents have asked for
and deserve to ensure we have a stronger, more resilient future.
Village Manager’s Vision
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Our strategic priorities and associated projects for the coming year are:
1. Delivering Superior Services, Projects & Programs:
• Deploy a comprehensive community policing program to reduce disorder
and prevent crime while increasing citizen engagement
• Design a new public library to increase space and programs to connect
our community
• Build Paradise Park as the prominent, inclusive and outdoor gathering
space in the heart of our Village civic center
• Maintain our beach to enhance the waterfront experience for all our
residents and visitors
• Improve our youth programs and access to athletic venues to increase
engaging and active opportunities for our large youth population
• Refurbish Crandon Blvd to improve vehicle, bicycle and pedestrian traffic
flow and safety
• Work with key stakeholders to create a plan for Rickenbacker Causeway
that meets the village’sneeds
• Develop and begin to implement our long-term resilient infrastructure
plan to protect our residents’ lives, property and future economic viability
2. Providing Values-Based Government Services:
• Provide impeccable customer service and responsiveness to deliver
superior public safety, services and infrastructure to our residents
• Diversity revenue and funding sources to create a more agile financial
system and to protect the Village from unforeseeable economic
fluctuations
Village Manager’s Vision
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
• Practice fiscal and procurement stewardship and transparency to
efficiently invest tax-payer funds to provide the services they expect
• Attain and retain talented employees to effectively build a safe, thriving,
engaging and resilient village
3. Communicating & Collaborating with Residents and Partners:
• Provide timely and accurate communications to ensure our residents are
more aware of village operations and activities
• Engage with and be present in the community to encourage community
involvement, interest and support
• Grow and manage a regional collaborator network to improve
relationships and increase external support and resources to help achieve
village goals
I believe that simplicity is the ultimate sophistication, and that public service is a
high calling. This budget represents those beliefs and reinforces that the Village
staff and I are proud to serve the Key Biscayne community. We consider the
village residents our customers in everything we do. We will put the residents first,
work as a team, and be good stewards of all public resources as we pursue
excellence through empowerment and action. We truly have the humility to
prepare and the confidence to perform for all the residents of the Village of Key
Biscayne.
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Budget Process
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
In accordance with the Village of Key Biscayne Charter, Article III, (Section
3.03, Powers and Duties of the Village Manager (Subsection 5)), the Village
Manager must prepare and submit to the Council a proposed budget and
capital improvement program. This section provides an overview of the
Village of Key Biscayne’s budget process for matching Village priorities with
available resources; and the financial policies that guide budget decisions
and spending in the Village.
How the Budget Was Created
The Village of Key Biscayne begins its budget process with a strategic
planning process to identify the needs and priorities of the community.That
process leads to broad goals, specific objectives and strategic priorities to
guide the Village’s budget process. These are combined with preliminary
projection of revenues and expenditures based on financial trends and
analysis that continue to be refined throughout the budget process.
Budget Development
The development of the next fiscal year’s budget begins in January when
the Manager’s Office releases a survey asking the community about its
highest priorities. After a mid-year budget review in March, the Council and
Village staff begin a strategic process to assess and translate the residents’
expectations and needs into village-wide goals and objectives. In May
and June, the combination of a Strategy Session and Budget Workshop
further develops the Village’s goals and objectives and begins to align
resources with the desired services, programs and projects. In developing
the Fiscal Year 2021-22 operating budget, departments analyzed existing
services and potential services considering the Council’s priorities. The
budget identifies added and removed services, which are then quantified
in the line-item budget. They reflect not only the strategic priorities as set by
the Village Council, but also the policy initiatives that contribute to the long-
term financial health of the Village.
Departments set goals to meet the needs identified in the strategic
priorities. To meet these goals, departments have specific objectives that
are measured through key performance indicators. Individual staff
member’s objectives and performance measures are then linked to the
department’s objectives, showing each employee what the end result of
Budget Process
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
their work should be and how they contribute to the goals of the Village. In
this way, the budget becomes a tool to monitor operating performance.
The performance measures included in each department’s summary is
designed to show how the department’s objectives support the strategic
priorities.
Budget Procedure
Balanced Budget
Each annual budget adopted by the Council shall be a balanced budget
in accordance with the Village of Key Biscayne Charter, Article IV, (Section
4.05a).
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 amount
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 ensuing fiscal year. An ordinance adopting an
annual budget shall constitute appropriations of the amounts specified
therein. (Section 4.05b)
Specific Appropriation
The budget shall be specific as to the nature of each category of
appropriations therein. Further changes such as transferring of available
funds within a specific department, may be authorized by the Village
Manager. Reasonable appropriations may be made for contingencies,
but not within defined spending categories. (Section 4.05c)
Budget Amendments
The annual budget is adopted by ordinance and may only be amended
by ordinance. Contingency funds may only be transferred by the budget
amendment process. (Section 4.07 a-b)
Budget Basis
Budget Process
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
The General or Operating Fund, Budget of the Village of Key Biscayne is
prepared on a modified accrual basis. Briefly, this means that obligations of
the Village, such as outstanding purchase orders, are considered as
encumbrances and are budgeted as expenses. Revenues are recognized
only when they are actually received. The Village follows guidelines
established by the Florida Department of Banking and Finance, the
Government Finance Officers Association in association with the American
Institute of Certified Public Accountants, the Charter of the Village of Key
Biscayne and the Auditor General of the State of Florida.
The Annual Comprehensive Financial Report (ACFR) shows the status of the
Village's finances on the basis of "Generally Accepted Accounting
Principles" (GAAP). In most cases this conforms to the method by which the
Village prepares its budget. The Comprehensive Annual Financial Report
shows fund expenditures and revenues on both a (GAAP) basis and budget
basis for comparison purposes. Except that (GAAP) does not take
encumbrances into account until they become payable.
Enterprise Funds
Solid Waste, Stormwater Utility, and Transportation Funds are budgeted on
a full accrual basis. Not only are expenditures recognized when a
commitment is made, but revenues are only recognized when they are
obligated to the Village.
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Budget Summary
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
The proposed Fiscal Year 2022 General Fund Budget for the Village of Key
Biscayne is $35,506,010, which includes operations and the Parks,
Recreation & Open Space Land Trust (“PROS Land Trust”) and funding for
Capital Improvements. Fiscal Year 2022 total operating expenditures
represent an increase of 4% from Fiscal Year 2021 Amended Budget. The
estimated property assessment for Fiscal Year 2022 is $8.269 billion,
representing an increase of 0.9% from Fiscal Year 2021.
Budget Summary
Budget Summary
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Proposed Millage
The Village of Key Biscayne continues to hold the distinction of having the
lowest overlapping millage rate of any municipality in Miami-Dade County.
Despite the economic pressures, the Adopted Budget levies lower property
taxes on our residents and businesses using a millage rate of 3.1990
Revenue Summary
General fund revenues are expected to total $35,506,010, which represents
a 4% increase from Fiscal Year 2021. Ad-Valorem taxes account for
approximately 71% of the revenues.
Expenditure Summary
The total proposed General Fund Budget for Fiscal Year 2022 is $35,506.010,
which includes the operating budget $35,254,708 and a transfer to the
PROS Land Trust of $251,302. The operating budget increased by $1,354,703
or 4% from Fiscal Year 2021 amended budget.
2.5000
3.0000
3.5000
4.0000
4.5000
5.0000
19
9
4
19
9
5
19
9
6
19
9
7
19
9
8
19
9
9
20
0
0
20
0
1
20
0
2
20
0
3
20
0
4
20
0
5
20
0
6
20
0
7
20
0
8
20
0
9
20
1
0
20
1
1
20
1
2
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1
3
20
1
4
20
1
5
20
1
6
20
1
7
20
1
8
20
1
9
20
2
0
20
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1
20
2
2
Millage Rate (1994-2022)
Budget Summary
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Budget Summary
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Village Authorized Positions
Administration Full Time FY18-19 FY19-20 FY20-21 FY21-22
Village Manager 1 1 1 1
Assistant Manager 1 0 0 0
Chief Financial Officer / Finance Dir. 0 1 1 1
Comptroller 0 1 1 1
Chief of Staff 1 1 1 1
Human Resources/Risk Mgmt. Director 1 1 1 1
IT Administrator 1 1 1 1
Accounting & Payroll Clerk 1 1 1 1
Assistant to IT Administrator 1 1 1 1
Receptionist/Executive Assistant 1 1 0 1
Procurement Officer 0 0 0 1
Procurement Specialist 0 0 1 1
Chief Resilience & Sustainability Officer 0 1 1 0
Community Engage. & Comm Officer 0 0 1 1
FT Total 8 10 11 12
Clerk Full Time FY18-19 FY19-20 FY20-21 FY21-22
Village Clerk 1 1 1 1
Executive Assistant 1 1 1 1
FT Total 2 2 2 2
Building Full Time FY18-19 FY19-20 FY20-21 FY21-22
Building, Zoning, Planning Director 1 1 0 1
Building Official 1 1 1 1
Budget Summary
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Chief Permit Clerk 1 1 0 0
Permit Clerks 3 2 2 2
Special Projects Coordinator 0 1 1 0
Executive Assistant Code
Compliance / BTR
1 0 0 0
Administrative Assistant / Records
Technician
0 1 0 1
Chief Code Enforcement Officer 1 0 0 0
Chief Building Inspector 1 1 1 1
Chief Electrical Inspector 1 1 1 1
Chief Plumbing Inspector 1 1 1 1
Building Inspector 1 1 1 1
Senior Executive Assistant 1 1 1 1
FT Total 13 12 9 10
Building Part Time FY18-19 FY19-20 FY20-21 FY21-22
PT Mechanical Inspector 1 1 1 1
PT Inspector 3 3 2 0
PT Greeter 1 0 0 0
PT Sub-Total 5 4 3 1
Total 18 16 12 11
Planning, Zoning & Code Compliance FY18-19 FY19-20 FY20-21 FY21-22
Plan Reviewer 1 1 1 1
Executive Assistant / BTR 0 1 1 1
Code Compliance Officer 2 0 1 2
Budget Summary
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
FT Total 3 2 3 4
Police Full Time FY18-19 FY19-20 FY20-21 FY21-22
Chief of Police 1 1 1 1
Deputy Chief of Police 2 2 2 1
Police Lieutenant 3 3 3 4
Police Sergeant 5 5 5 5
Police Officer 25 25 25 27
Fleet Maintenance & Service
Coordinator
1 1 1 1
Municipal Utility Worker 1 1 1 1
Information Systems Administrator 1 1 1 1
Senior Executive Assistant 1 1 1 1
Executive Assistant 1 1 1 1
Executive Services Administrator 1 1 1 1
Dispatcher Supervisor 1 1 1 1
Dispatchers 3 3 3 3
Administrative Services Coordinator 1 1 1 1
FT Total 47 47 47 49
Fire Full Time FY18-19 FY19-20 FY20-21 FY21-22
Fire Chief 1 1 1 1
Deputy Fire Chief 2 2 2 2
Fire Captains 3 3 3 3
Executive Assistant to the Fire Chief 1 1 1 1
Fire Lieutenants 7 7 7 7
Budget Summary
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Drivers/Engineers 12 12 12 12
Firefighters/Paramedics 14 14 14 14
Inspector - Fire Prevention 0 0 0 1
Administrative Assistant/Records
Technician
0 0 1 0
FT Sub-Total 40 40 41 41
Fire Part Time FY18-19 FY19-20 FY20-21 FY21-22
PT Inspectors - Fire Prevention 1 1 1 1
PT Community Outreach Liaison 1 1 0 0
PT Sub-Total 2 2 1 1
Total 42 42 42 42
Public Works Full Time FY18-19 FY19-20 FY20-21 FY21-22
Public Works Director 1 1 1 1
Chief Resiliency Officer 0 0 0 1
Superintendent 0 0 0 1
Engineer 0 1 1 1
CIP Program / Grants Manager 0 0 0 1
Maintenance Laborer 1 1 0 1
Maintenance Supervisor 1 1 1 1
Resiliency Coordinator 1 1 1 1
Horticulturist 0 1 1 1
Administrative Assistant/Records
Technician
0 0 1 0
Administrative Assistant 1 0 0 0
FT Sub-Total 5 6 6 9
Public Works Part Time FY18-19 FY19-20 FY20-21 FY21-22
Budget Summary
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
PT Storm Water Representative 1 0 0 0
PT Special Projects Coordinator 1 0 0 0
PT Sub-Total 2 0 0 0
Total 7 6 6 9
Parks & Recreation Full Time FY18-19 FY19-20 FY20-21 FY21-22
Parks, Recreation & Open Spaces
Director
1 1 1 1
Assistant Parks & Recreation Director 1 1 1 1
Executive Administrative Assistant 1 1 1 1
Parks & Athletics Program Manager 0 1 1 1
Administrative Assistant 1 0 0 0
Community Programs Coordinator 0 0 0 1
FT Total 4 4 4 5
Community Center Full Time FY18-19 FY19-20 FY20-21 FY21-22
Youth Services Coordinator 1 1 1 1
Front Desk Manager 1 1 1 1
Adult Program Manager 1 1 1 1
Senior Recreation Supervisor 1 1 1 1
Gym Attendant 1 1 1 1
Head Lifeguard 1 1 1 1
FT Sub-Total 6 6 6 6
Community Center Part Time FY18-19 FY19-20 FY20-21 FY21-22
Lifeguards 7 7 7 7
Room Monitors / Beach Rangers 23 23 23 23
Budget Summary
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Toddler Room 4 4 4 4
Front Desk 10 10 10 10
PT Sub-Total 44 44 44 44
Community Center Seasonal FY18-19 FY19-20 FY20-21 FY21-22
Summer Camp Counselor 10 10 10 10
Seasonal Sub-Total 10 10 10 10
Total 60 60 60 60
Athletics Full Time FY18-19 FY19-20 FY20-21 FY21-22
Athletics Coordinator 1 1 1 1
Assistant Athletic Coordinator 1 0 0 0
FT Sub-Total 2 1 1 1
Athletics Part Time FY18-19 FY19-20 FY20-21 FY21-22
PT Athletics Staff 3 3 4 4
PT Sub-Total 3 3 4 4
Total 5 4 5 5
FY18-19 FY19-20 FY20-21 FY21-22
TOTAL Full Time 130 130 130 139
TOTAL Part Time 56 53 52 50
TOTAL Seasonal 10 10 10 10
GRAND TOTAL 196 193 192 199
Intentionally left blank
Budget Summary
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Cost Allocation
Certain members of staff have responsibilities that span multiple departments. In
such circumstances, the Village allocates the cost of this employee to each
department based on the employee’s time spent on each function. The result is
a budget that more accurately shows the cost of providing services. The
employees listed below have been allocated in the following manner:
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Overview
The following financial policy statements are the basis of the daily operations of
the Village of Key Biscayne. The financial policy statements define objectives,
establish rules with parameters, and express guidelines for fiscal conduct by the
Village in connection with the operating budget and capital improvement
program.
Operating Budget Policies
• 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's revenues.
• The budget will provide for adequate maintenance of capital assets and
equipment and for their orderly replacement.
• The Village will maintain a continuing budgetary control system to ensure
that it maintains line-item integrity.
• The administration will prepare monthly reports comparing actual revenues
and expenditures with budgeted amounts for all funds.
• Wherever possible, the Village will integrate performance measurements
and productivity indicators in the budget.
Capital Improvement Policies
• The Village will annually update its multi-year plan for capital
improvements. The plan will consist of a capital budget for the first year and
programming for five subsequent years rounding out a six year capital
improvements program.
• The Village will enact an annual capital budget based on the multi-year
Capital Improvement Program.
• A Capital Project is a capital outlay that results in or contributes to the
acquisition of, or improvement to, a capital asset with an anticipated cost
equal to or exceeding one hundred thousand dollars ($50,000) and with an
anticipated useful life equal to or exceeding five (5) years. This definition
includes, but is not limited to, Capital Projects undertaken for the
following purposes:
o Acquire new or expand existing physical facilities or infrastructure;
o Acquire large scale renewal, improvement, or replacement of
physical facilities or infrastructure that is not routine maintenance.
Renewal and improvement expenditures are those that improve an
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asset’s productivity, significantly extend its useful life, or change the
character of the asset;
o Acquire major pieces of equipment, vehicles, and other capital
stock, including expenditures when aggregated or consolidated into
a single project meeting both criteria set forth above; or
• Procure engineering or architectural studies and services related to public
improvements that will, or are intended to, be future Capital Projects.
• The Village will coordinate development of the capital improvement
budget with development of the operating budget. Future operating costs
associated with new capital improvements will be projected and included
in operating budget forecasts.
• The Village will maintain a balanced mix of financing sources including, but
not limited to, pay-as-you-go, grants, and debt without excessive reliance
on any one source, and shall consider the following factors in evaluating
the suitability of funding options for particular projects:
o Legality
o Equity
o Effectiveness
o Acceptability
o Affordability
o Ease of Administration
o Efficiency
• The Village shall maintain its capital asset inventory at a level adequate to
protect the Village’s capital investment, avoid disruption of service
delivery, and to minimize future maintenance and replacement costs.
• The Village will identify the estimated costs and potential funding sources
for each capital project proposal before it is submitted in the budget to the
Village Council for approval.
• The Village will determine the least costly financing method for all new
projects.
Debt Management Policies
• The total principal of debt of the Village shall be limited to the greater of
the following:
o One percent of the total assessed value of all property within the
Village, as certified to the Village by the Dade County Property
Appraiser, for the current fiscal year; or
o That amount which would require annual principal and interest
payments on Debt during any fiscal year to exceed 15 percent of
general fund expenditures for the previous full fiscal year.
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• The Village will confine long-term borrowing to capital improvements or
projects that cannot be financed from current revenues or fund balances
while preserving the desired fund balance.
• When the Village finances capital projects by issuing bonds, it will pay back
the bonds within a period not to exceed the estimated useful life of the
project.
• The Village will strive to have the final maturity of general obligation bonds
at, or below, thirty (30) years.
• Whenever feasibly, the Village will use current revenues, or other self-
supporting bonds instead of general obligation bonds.
• The Village will not use long-term debt for current operations.
• The Village will maintain good communications with bond rating agencies
regarding its financial condition. The Village will strive to maintain or
improve our bond rating. The Village will follow a policy of full disclosure on
every financial report and borrowing prospectus.
Revenue Policies
• The Village will try to maintain a diversified and stable revenue system to
shelter it from unforeseeable fluctuations in any one revenue source.
• The Village will estimate its annual revenues by an objective, analytical
process, wherever practical.
• 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.
• The Village will develop a long-term revenue projection system that takes
in to account new capital assets and the necessary cost of maintenance.
• Each year, the Village will analyze the full costs of activities supported by
user fees to identify the impact of inflation and other cost increases.
Investment Policies
• The Village of Key Biscayne will invest its funds in accordance with Florida
Statute 218.415 and its internal Investment Policy
• The funds will be invested based upon the following priorities:
o Safety of principal
o To meet the liquidity needs of the Village
o Optimize investment returns after first addressing safety & liquidity
concerns. A bond rating from Moody’s Standard & Poor, or Fitch
rating service will be obtained
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• The Village of Key Biscayne will perform a cash flow analysis of all funds on
a regular basis. Disbursement, collection, and deposit of all funds will be
scheduled to ensure maximum cash availability
• The Village will pool cash from several different funds for investment
purposes when permitted by law
• The Village will invest its idle cash on a continuous basis
Fund Balance Policies
• Surplus funds in the general fund at the end of each fiscal year not placed
by the Council in a restricted reserve fund shall be used either to reduce
Debt or to reduce taxes in the next fiscal year. The allocation of surplus
funds between restricted reserve funds, Debt reduction and tax reduction
shall be at the discretion of the Village Council.
• To provide for emergencies, the Village shall maintain non-restricted
reserve funds in an amount not less than $2 million or in an amount greater
than $2 million but not greater than 20 percent of general fund
expenditures for the previous full fiscal year.
• The Village will prioritize the use of the most restrictive fund balances sources
first before using new revenues or unrestricted fund balances.
• For any approved or budgeted project not completed by fiscal year end,
the appropriation for that project shall be carried forward to the next fiscal
year. Purchase orders will lapse at fiscal year-end and be re-encumbered
at the beginning of the next year for expenses not incurred by the last day
of the fiscal year.
• The Village of Key Biscayne shall comply with GASB (Government
Accounting Standards Board) Statement 54 and successor statements
regarding the Fund Balance.
o Fund Balance will be classified as follows:
o Non-expendable fund balance includes amounts that are not in
spendable form or are required to be maintained intact (principal of
endowment funds).
o Restricted fund balances include amounts that can be spent only for
the specific purposes stipulated by external resource providers (grant
providers) constitutionally or through enabling legislation that creates
a new revenue source and restricts its use). Effectively, restrictions
may be changed or lifted only with the consent of resource
providers.
• Committed fund balances include amounts that can be used only for the
specific purposes determined by a formal action of decision-making
authority. Commitments may be changed or lifted only by Village Council
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taking the same formal action that imposed the constraint originally.
Committed fund balance shall include encumbrances outstanding at year
end.
• Assigned fund balance comprises amounts intended to be used by the
government for specific purposes. Intent can be expressed by the
governing body or by an official or body which the governing body
delegated the authority. In governmental funds other than the General
Fund, assigned fund balance represents the amount that is not restricted or
committed.
• Unassigned fund balance is the residual classification for the General Fund
and includes all amounts not contained in other classifications. Unassigned
amounts are technically available for any purpose. If another
governmental fund has a fund balance deficit, then it will be reported as a
negative amount in the unassigned classification in that fund. Positive
unassigned amounts will be reported only in the General Fund.
Accounting, Auditing and Financial Reporting Policies
• The Village has established and will maintain a high standard of accounting
practices.
• The Village financial system will be maintained in conformity with generally
accepted accounting principles. The Village will strive to obtain and retain
the Certificate of Achievement of the Government Finance Officers
Association.
• Regular monthly and annual financial reports will present a summary of
financial activity by major types of funds.
• Wherever possible, the reporting system will provide monthly information on
the total cost of specific services by type of expenditure and, if necessary,
by fund.
• An independent public accounting firm selected by the Village Council will
perform an annual audit and will publicly issue a financial opinion.
Capital Assets Policies
• Threshold
• The Village will capitalize all individual assets and infrastructure with a cost
of $5,000 or more, and a useful life in excess of 1 year.
• Asset Categorization
• The Village shall account for assets and infrastructure meeting the minimum
dollar and life thresholds in the following categories:
o Buildings
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o Improvements
o Furnitures, Fixtures, & Equipment
o Stormwater Utility System
• Capital Outlay
• Budget vs. GAAP (Generally Accepted Accounting Principles). Only assets
or infrastructure with a value over $5,000 will be budgeted as a capital item
in the budget. Short lived assets which do not meet the capital asset
threshold will be budgeted as operational materials and supplies.
• Deprecation Method
• GASB (Governmental Accounting Standards Board) Statement 34 requires
governments to depreciate capital assets with a defined estimated life.
o The Village will use the straight-line depreciation method.
o There will be no depreciation on land, rights-of-way or other assets
with an indefinite life.
o Construction in progress projects are not subject to depreciation until
the projected is completed.
o Depreciation expense is not calculated on the salvage value (value
which the asset will not fall below).
• Capital Assets
• Assets vs. Repair & Maintenance: GASB 34 requires that repair and
maintenance items are expenses rather than capitalized assets.
o The criteria determining whether an item is capitalized or expensed
is whether the service life of the assets will be extended.
o The Village will adapt this definition and capital expenditures that
extend the life of the asset will be classified as capital assets.
• Estimated Useful Assets Life
• The estimated useful lives of the assets are based on Village experience
and established projections reflected in the five-year capital plan. The
useful life will be used when determining depreciation expense. The useful
lives are:
o Land – indefinite
o Rights-of-Way – indefinite
o Buildings – 25-50 years
o Building Improvements – 30 years
o Equipment:
o Boats – 10 years
o Trucks – 7years
o Cars – 5 years
o Furniture – 5 Years
o Office Equipment – 5 years
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o Computer software – 5 years
o Infrastructure:
o Roads – 25 years
o Stormwater system – 50 years
o Sidewalks – 20 years
• Five Year Capital Plan
• The Village prepares a Five-Year Capital Plan which reports the capital
asset budget needs for the Village.
• Fixed Asset Accounting
• The Village will comply with the standards established by GASB 34
(Governmental Accounting Standards Board) and all subsequent
pronouncements released by GASB or its successor organization.
Purchasing Policies
• Sections 2-81 through 2-90 of the Village Code of Ordinances governs the
purchasing policy of the Village.
• Items covered by this policy:
o Materials
o Supplies
o Equipment
o Improvements
o Services
• Budget Limitations
• The Village Manager may only purchase or contract for items or services
that are within budgeted funds. Any item that exceeds budgeted funds
requires a budget revision prior to executing the purchase or contract. Any
purchase that requires a budget revision must be approved by the Village
Manager or, if it exceeds the Village Manager’s authority for budget
revisions, it must be approved by Council.
• Purchasing Thresholds & Purchase Orders
• There is no requirement for competitive quotes for purchases that are less
than $5,000.00. However, shopping for best price/value is encouraged
regardless of dollar amount. One written quotation serves as support for
the purchase.
• Purchases in this category do not require submission of a requisition unless
the vendor requires a purchase order prior to placing the order.
• Purchases ranging between $5,000 and $50,000 within budgeted funds
require departments to prepare a scope of work or specification and solicit
quotes from at least three (3) vendors in the industry. At this range, a
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purchase order must be obtained prior to initiating any purchases. A
purchase order is obtained by submitting a requisition that details the
purchase, including any backup necessary to show compliance with
Section 2-83, and obtaining the written approval of the department
director, Chief Financial Officer, and Village Manager.
• Purchases of $50,000.00 and greater require Council approval and
compliance with Section 2-83, competitive bid requirements, unless waived
by Council. A purchase order must be obtained prior to initiating any
purchases within this range.
• Competitive Bid Requirements
• On occasions where competitive bidding is required, the Village Manager
directs the following:
o Bid proposals, including scope of work and specifications, are
prepared.
o Sealed bids shall be solicited from at least three persons or firms
engaged in providing the goods or services that the Village is
seeking.
o May publish a public invitation to bid.
o Bids will be awarded to the lowest responsive bidder as determined
by the Village Council or the Village Manager.
o The Village has the right to reject any or all bids.
• Procedures for Obtaining a Purchase Order
o Obtain at least 3 quotes or engage in a formal competitive bidding
process
o Fill out the requisition form and submit to the Village Manager’s Office
for approval and subsequent issue of a purchase order
o The requisition form is then routed for approvals to the Department
Director, the Chief Financial Officer, and the Village Manager
o A purchase order is generated after the requisition form has obtained
all required approvals
o Orders are not placed until receipt of an approved purchase order
with the Village Manager’s signature
o The requisition form and backup will be retained with a copy of the
purchase order for record keeping
• Emergency Purchases
• In an emergency circumstance, whether a declared state of emergency
or circumstances that require immediate action, competitive bidding
requirements may be suspended. All emergency purchases require the
approval of the Village Manager prior to obligating Village funds. Any
request for emergency purchase must be made through a memo written
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to the Village Manager that describes the circumstances of the
emergency, the actions taken to address it, a basis for why normal
purchasing procedures cannot be followed, the cost of the purchase, and
quotations, if any, solicited from vendors.
Budget Practices
Cost of Living Adjustments (COLA)
Cost of Living Adjustments are based on the CPI for All Urban Consumers for the
Miami-Fort Lauderdale Area (all items index) published by the U.S. Department of
Labor Bureau of Labor Statistics. However, if the CPI is more than four percent
(4%), the salary increase will be four percent (4%) and if the CPI is negative,
employees will not receive a salary increase. For the 12-month period ending April
2021, the CPI is 4.1% thus resulting in a 4% increase in FY21.
Merits, Step Increases, Longevity
Merit increases were budgeted at 4% increase based on the maximum score
achievable on the annual performance evaluation up to the salary maximum for
the position.
Sworn Police Officers and Firefighters were budgeted at 5% step increase based
on their CBA Agreements up to their maximum salary range
Longevity bonuses were budgeted at 4% lump sum bonus for all eligible
employees based on the maximum score achievable on the annual
performance evaluation and having completed 15 years of service to the Village.
Sworn Police Officers and Firefighters were budgeted at 5% longevity step
increase based upon the completions of 15 and 20 years of service based on their
CBA Agreements.
Retirement Contributions
All sworn police officers and firefighters are required to participate in the Police
and Firefighter’s Defined Benefit Pension Plan which was established in October
1997. The current contribution by each eligible employee is 10 and one-half (10 ½
%) percent. The employer contribution for FY21 is based on the 10/01/2020
actuarial valuation report and is 15.13% and 14.05% of covered payroll for Fire and
Police employees, respectively. The Village offers a 401(a) Money Purchase Plan
to its qualified full-time general employees. The Village currently contributes 12%
of the employee’s base salary to the 401(a) plan and the employee contributes
a mandatory 6%.
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Sworn Police Officers and Firefighters who enter the Deferred Retirement Option
Plan (DROP) have their pension benefits frozen. Even though the employee and
employer no longer contribute to the plan, the Village is budgeting the value of
what would have been the employer retirement contribution as retirement
contributions to account for the fact that the employee must terminate
employment within 5 years of entering the DROP. This will help the Village increase
the reserves to alleviate the cost of accrued vacation, sick, and compensated
absence balances that will be due to the officer when they separate from
employment.
Cost Allocations
The following expenses were allocated amongst the departments based on their
use of the shared resource.
• IT Expenses (allocated based on Network Users, Phone Counts, User
Accounts, or directly allocated to 1 department where applicable)
o Telecommunications
o Audio-Visual
o End-User Software
o Backend Maintenance
o Security
o Hardware
o Equipment Leases
• Property & Liability Insurance (allocated based on square footage, vehicle
values, employee count)
• Utilities (allocated based on historical trend)
• Facilities Maintenance (allocated based on historical trend)
Intentionally left blank
Fund Structure
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In governmental accounting, all financial transactions are organized within
several funds. According to the National Council on Governmental Accounting,
a fund is a fiscal and accounting entity with a self-balancing set of accounts
recording cash and other financial resources, together with all related liabilities
and residual equities or balances, and changes therein, which are segregated
for the purpose of carrying on specific activities or attaining certain objectives in
accordance with special regulations, restrictions or limitations.
Funds Overview
The Village of Key Biscayne’s budget consists of six funds:
1. General Fund,
2. Transportation Special Revenue Fund,
3. PROS Land Trust Special Revenue Fund,
4. Capital Improvements Fund,
5. Stormwater Utility Fund,
6. Solid Waste Fund.
A fund is defined as 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.
For more detailed information regarding the funds, please refer to the fund sections
in this document.
General Fund
The General Fund is used to account for all financial resources except those
required to be accounted for in another fund. The General Fund is the major
operating fund of the Village of Key Biscayne. Oversight of this fund is primarily the
function of the Administration.
Transportation Special Revenue Fund
The Transportation Fund receives a share of sales tax revenue from the state
government to be used on the transportation system within the Village of Key
Biscayne and a proportional share based on population of the half-cent sales tax
levied in Miami-Dade County, of which 20% must be used for public transit projects.
This is a special revenue fund used to account for specific revenues that are legally
restricted to expenditure for a particular purpose. Oversight of this fund is primarily
the function of Administration
Parks Recreational Open Space (PROS) Land Trust Special Revenue Fund
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The PROS Fund was created in 2011 via Section 2-81 & 2-82 of the Code of
Ordinances and presented as a separate fund in Fiscal Year 2018 to provide more
transparency to readers of the financial statements. The Trust is funded annually
from a 1% transfer of Ad-Valorem revenues from the General Fund pursuant to
Ordinance 2016-5. Disbursements from the PROS Lands Trust Fund shall be made
only for the acquisition of properties which have been approved for purchase or
lease by the Village Council, improvements to the property which enhance the
recreational and open space purposed for which the land was acquired, and all
costs associated with each acquisition including, but not limited to, appraisals,
surveys, title search work, real property taxes, documentary stamps and surtax fees,
and other transaction costs. Oversight of this fund is primarily the function of the
Parks & Recreation Director.
Capital Improvements Program Fund
The Capital Project Program fund is used to account for financial resources used
for the acquisition or construction of major capital facilities other than those
accounted for in proprietary funds or in the Transportation Fund. The Capital
Improvements Program fund generally receives an annual budget transfer of
surplus funds from the General Fund. Oversight of this fund is primarily the function
of the Administration.
Stormwater Utility Fund
The Stormwater Utility Fund accounts for the financial resources received and
allocated on behalf of the Stormwater Utility maintained by the Village of Key
Biscayne. The funds are used to maintain the stormwater system and drainage
canals located within the Village. This is a proprietary fund which focuses on the
determination of operating income, changes in net assets, financial position and
cash flows. Oversight of this fund is primarily the function of the Public Works
Department.
Solid Waste Fund
The Solid Waste Fund accounts for the financial resources received and allocated
on behalf of the Solid Waste services provided pursuant to Section 2-62 of the Code
of Ordinances. The charges for services are used to contract solid waste, recycling,
and bulk trash services to the Village’s single-family residences and duplexes. This
is a proprietary fund which focuses on the determination of operating income,
changes in net assets, financial position and cash flows. Oversight of this fund is
primarily the function of the Public Works Department.
Funds Oversight
Fund Structure
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The Matrix below identifies all funds and the functional unit overseeing them.
Administration
Parks &
Recreation
Department
Public Works
Department
General Fund •
Transportation Special Revenue Fund •
PROS Land Trust Fund •
Capital Improvements Program Fund •
Stormwater Utility Fund •
Solid Waste Fund •
Intentionally left blank
Revenues
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As a matter of general policy, Village revenue estimates are budgeted
conservatively to avoid possible shortfalls due to unanticipated changes in the
economy or slowing in the rate of construction activity. The projections are based
on historic collection data, inflation, general economic growth/decline
projections, and the Florid Department of Revenue’s Office of Tax Research
estimates. The main revenue category for the Village continues to be Ad-Valorem
Tax which is projected to increase by 1% but accounts for 71% of all revenues in
the General Fund. (73% in prior year).
71%
7%
2%5%
3%5%7%
0%0%
Revenue Sources
Ad-Valorem Taxes
Utility Taxes
Communication Service Tax
Licenses & Permits
Franchise Fees
Intergovernmental
Service Charges
Miscellaneous Revenue
Interest Income
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Summary
Ad-Valorem
Millage Rate
The Village's current year adopted millage rate is currently the lowest total millage
rate among the thirty-five municipalities in Miami-Dade County and well below
the statutory limit of 10.0 mills. Since its first year of incorporation, the Village
averaged a millage rate of 3.4420, and was able to maintain the rate of 3.2000
since 2008 for six consecutive years. In 2014, the millage rate was further reduced
to an all-time low of 3.0000 mills. The 3.000 millage rate is the minimum rate to
qualify for State Revenue Sharing per FL Statute 218.23(c).
Intentionally left blank
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Assessed Value History
Tax Roll Year Budget Year Prelim Taxable
Value
%
Change
2005 2006 4,287,674,948 10.6%
2006 2007 5,630,046,023 31.3%
2007 2008 6,514,112,802 15.7%
2008 2009 6,434,727,418 -1.2%
2009 2010 5,936,216,017 -7.7%
2010 2011 5,429,760,280 -8.5%
2011 2012 5,522,872,647 1.7%
2012 2013 5,778,632,344 4.6%
2013 2014 6,151,903,029 6.5%
2014 2015 6,697,657,229 8.9%
2015 2016 7,721,748,524 15.3%
2016 2017 8,339,284,877 8.0%
2017 2018 8,646,769,884 3.7%
2018 2019 8,532,625,700 -1.3%
2019 2020 8,310,656,693 -2.6%
2020 2021 8,202,651,483 -1.3%
2021 2022 8,269,112,147 0.8%
Property Demographics
Amendment 10 is a benefit of the homestead exemption that provides
homeowners protection by limiting the maximum that the assessed value of their
home for tax purposes can be raised to 3%, or the CPI whichever is lower. Voters
approved this amendment in 1992 to the Florida Constitution, which was effective
January 1, 1995.
Constitutional Amendment 1, approved by Florida voters on January 29, 2008,
was a provision to limit increases in the annual assessment of Non-Homestead
properties to ten percent (10%). The base-year for implementing this change
was 2008 and assessments were capped beginning in 2009. It was set to expire
Tangible Prop.
Tangible Prop.
Homestead Non-Homestead Vacant Lots Commercial Industrial Institution.Other Bus.s Equip. & Furn.
31.7% 59.4% 1.8% 6.5% 0.0% 0.0% 0.1%0.5% 100.0%
Percent of Taxes Levied by Property Type
Real Property
Residential (92.9%)Non-Residential (6.5%)Total
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on January 1, 2019 but was approved by more than 60% of Florida voters on
November 6, 2018.
Setting the Millage
“Rolled Back Rate” - The rate that would generate the same amount of property
tax revenues as approved for the prior year – Less allowances for new
construction, additions, deletions, and improvements increasing value by at least
100% and tangible personal property value in excess of 115% of the previous
year’s value.
• Established by the Truth in Millage (TRIM) law in the 1980s
• When the tax base increases, the rolled-back rate is less than the prior year’s
rate
• When the tax base decreases, the rolled back rate is more than the prior year’s
rate (in effect a “rolled-up” rate)
• A tax rate higher than the rolled-back rate must be advertised with a “NOTICE
OF TAX INCREASE” for the Final Budget Public Hearing
Proposed Millage Rate
Taxable
Value Units Mills
Discount
Rate Millage
Rate
Ad-Valorem
Taxes 95%
8,269,112,147
1,000
8,269,112
7,855,657
3.1990
25,130,245
Florida law requires municipalities to budget at minimum 95% of ad-valorem taxes
which accounts for the 4% discount property owners get if they pay their bills in
November plus a 1% contingency that is allowed for adjustments to the tax roll by
the property appraiser or value adjustment board to the July 1st roll that is used
for budget.
Utility Taxes
Section 166.231(A), Florida Statutes, authorizes the Village to collect Utility Taxes.
The total Utility Tax revenue on electricity, water, and gas is estimated to be
$255,000 more than the previous year. The Utility Tax line item is derived from a
10% tax levied on each customer’s electric, water and gas bill. The revenue trend
is based on electricity consumption and is budgeted using the previous year’s
revenue. On March 12, 2021, Florida Power & Light Company (FPL) filed a petition
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with the Florida Public Service Commission (PSC) for a base rate increase in order
to recover costs of operating the utility and include the consolidation of Gulf
Power Company’s rates with FPL rates. The rates were last approved by the
Commission in 2016. A final vote is expected to take place on October 26 and
rates would go into effect beginning in January.
Communications Services Tax
Communications services tax is comprised of two portions: The Florida
communications services tax and the local communications services tax. Dealers
must itemize and separately state taxes on their customer’s bill and the taxes must
be identified as Florida communications services and local communications
services tax, respectively. Dealers must add the communications services tax to
the price of the communications services sold and may not absorb or relieve the
customer of all or any part of the communications services tax. The Tax is applied
to all communications services bills issued to customers on and after October 1,
2001. The Village revenue projections are based on the State of Florida revenue
estimates and show a declining trend as more customers are “cutting the cord”
Calculation of Communications Service Tax
State of Florida CST Rate 4.92% Gross Receipts additional rate 0.15%
Total State Tax Rate 5.07%
Gross Receipts Tax Rate 2.37%
State Tax + Gross Receipts Tax = “Florida CST” 7.44%
VKB Local Rate 5.22% County Surtax 0.50%
Total Local Rate 5.72%
Total CST Rate 13.16%
Franchise Fees
The Village entered into a new franchise agreement with FPL (Resolution 2019-7)
providing for the payment of fees at the rate of 6% to the Village in exchange for
the nonexclusive right and privilege of supplying electricity and other services
within the Village free of competition from the Village. The new agreement is
projected to earn revenue of $1.2 million compared to the previous $600
thousand agreement with Miami-Dade County when the rate was 3%.
Licenses & Permits
Revenues
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
This category includes Building Permits, Business Tax Receipts, Fire Inspections, and
other miscellaneous permits provided by the Village. Building permit and related
development activity was severely impacted by the COVID-19 pandemic.
Despite the prior year reduction in permit activity, we anticipate the demand for
projects to increase. Additionally, the Village’s permit fee schedule is planned to
be adopted in FY 22 which will more accurately reflect a revenue neutral fee
schedule and generate an adequate fee to cover the costs of providing the
service and to replenish the fully depleted the Building Reserve.
Intergovernmental - State Shared Revenue
Authorized in 1982, the Local Government Half-Cent Sales Tax Program generates
the largest amount of revenue for local governments among the state-shared
revenue sources currently authorized by the Legislature. It distributes a portion of
state sales tax revenue via three separate distributions to eligible county or
municipal governments. Additionally, the program distributes a portion of
communications services tax revenue to eligible local governments. Allocation
formulas serve as the basis for these separate distributions. The program’s primary
purpose is to provide relief from ad valorem and utility taxes in addition to
providing counties and municipalities with revenues for local programs.
Chapter 82-154, Florida Statutes, provides for local government half-cent sales tax
funds generated by 9.653% of the state sales tax. The distribution formula is based
on population. This revenue is leveling off as population in the Village is relatively
stable.
During the 2021 session, the Florida Legislature passed the most significant Florida
tax legislation in recent memory. Senate Bill 50 will modernize Florida’s sales and
use tax system to impose tax collection obligations on remote sellers and
marketplace providers. The bill also deletes a provision that exempts an out-of-
state dealer that makes retail sales into Florida from collecting and remitting any
local option surtax
The State Revenue Sharing provides for revenue from 32.4% of the tax on each
pack of cigarettes, plus $.01 municipal gas tax, plus 25% of the state alternative
fuel decal user fee. The Village’s share of this fund is determined by a complex
formula involving State, County and Village population figures, property
valuations and sales tax collections
Intergovernmental Chapter 175 & 185
Chapter 175 Premium Tax Distribution: Gross premium tax receipts of 1.85%
collected on property insurance policies
Revenues
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Chapter 185: Gross premium tax receipts of 0.85% on all casualty insurance
premiums
Limitation on Chapter 175 disbursements:, any municipality or special fire control
district participating in the firefighters’ pension trust fund pursuant to the provisions
of this chapter, whether under a chapter plan or local law plan, shall be limited
to receiving any moneys from such fund in excess of that produced by one-half
of the excise tax, as provided for in s. 175.101; however, any such municipality or
special fire control district receiving less than 6 percent of its fire department
payroll from such fund shall be entitled to receive from such fund the amount
determined under s. 175.121, in excess of one-half of the excise tax, not to exceed
6 percent of its fire department payroll. Payroll amounts of members included in
the Florida Retirement System shall not be included. It means that Chapter 175
pension plans receive either: the maximum premium taxes available, 6% of its
total calendar year payroll or no less than half the available premium taxes.
Whichever amount is the middle figure, that is the amount the plan will receive
Intergovernmental – Firefighters’ Supplemental Compensation Trust Fund
Additional state shared revenue comes from the Department of Revenue
Firefighters’ Supplemental Compensation Trust Fund. Section 175 premium taxes
not distributed to a jurisdiction because of the payroll limitation are transferred to
the Trust Fund which supports the supplemental compensation stipends available
to firefighters who attain higher educational opportunities that directly relate to
the improvement of the health and safety of the firefighters and the citizens they
protect.
Service Charges
Service Charges are comprised of Community Center membership and activity
fees, sports programs, fire rescue transport fees, and other miscellaneous services
the Village provides. These community center and sports program revenues
Year
Received Fire Fire
Supp Total Fire Police Grand Total
2015 2016 225,893 34,223 260,116 137,178 397,294
2016 2017 265,846 3,968 269,814 140,927 410,741
2017 2018 274,524 4,067 278,591 189,602 468,193
2018 2019 379,846 - 379,846 156,922 536,768
2019 2020 405,304 - 405,304 153,785 559,089
2020 2021 442,551 - 442,551 157,622 600,173
Year
Calculated
Revenues
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
remain affected by the effects of COVID-19 as the Community Center and are
budgeted at 75% of 2019 revenues
Other Revenue - Fines & Forfeitures
Red light camera citations carry a $158 penalty. When the $158 penalty is the
result of a local government enforcement, $75 is retained by the local
government and $83 is deposited with the Department of Revenue (DOR). DOR
subsequently distributes the penalty by depositing $70 in the General Revenue
Fund, $10 in the Department of Health (DOH) Administrative Trust Fund, and $3 in
the Brain and Spinal Injury Trust Fund
The Village of Key Biscayne remits the $75 to our red-light camera vendor, as it is
a revenue neutral contract. Red Light camera fees are not shown as a revenue
in Fiscal Years beginning 2021 because proceeds received by the Village are a
liability.
This category also includes fines for building, fire code, and property violations.
Interest Income
The Village must adhere to its investment policy which optimizes investment
returns only after first addressing safety & liquidity concerns. While the Village was
able to increase interest income during FY 20 due to the implementation of a cash
flow management system and by consolidating and re-negotiating with current
bank providers, the interest income is projected to be lower in FY 21 and FY 22
due to the federal reserve’s lowering of the interest rate due to the weakened
economy. The Federal Reserve signaled in June that it expects will keep interest
rates low until 2023 as economists attribute the decision to worries about whether
the rise in the Covid-19 Delta variant could curb economic growth.
Intentionally left blank
Expenditures
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
The Fiscal Year 2022 Budget allocates funds to Council, Advisory Boards, eleven
departments, debt service, and amounts for the Parks, Recreation & Open
Spaces Land Trust as listed below. The department expenditure budgets itemize
the funding that provides for the overall administration and management of all
governmental functions and activities of the Village. The monies allocated to
each department ensure the proper implementation of policies and ordinances
adopted by the Village Council in an efficient and effective manner. The
Adopted Fiscal Year 2022 Budget expenditures have increased over the Fiscal
Year 2021 expenditures. This increase can be attributed to increased personnel
costs, the completion of one-time funding items, final payment of the first series of
bonds for the construction of the civic center, and effective negotiations of
insurance premiums.
0%0%
1%
8%
1%2%
6%
5%1%
25%25%
10%
5%
9%
2%
Expenditures by Department
Council
Council Initiatives
Community Groups
Administration
Clerk
Attorney
Debt Service
Building Division
Planning, Zoning & Code
Police
Fire Rescue
Public Works
Parks & Recreation
Community Center
Athletic Division
Expenditures
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Summary
Operating Expenses by Category
Intentionally left blank
Debt Service
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
BONDS
REVENUE BONDS, which can be issued only by the authorization of the Village
Council, must be secured by a pledge of an appropriate and adequate revenue
stream. All current debt is financed by Revenue Bonds as bank loans pledged by
Covenant to Budget legally available non-ad-valorem revenues.
GENERAL OBLIGATION BONDS can only be issued by voter approval at a
referendum authorizing the pledge of the full faith and credit of the Village. The
State of Florida does not impose a limit on the amount of debt a municipality may
incur. The legal authority for borrowing monies is provided to the Village by
Sections 166.021 and 166.111, Florida Statutes. The Village has no outstanding
general obligation debt.
DEBT RESTRICTIONS
The Charter requires five (5) affirmative votes for any borrowing (Section 4.10) and
the adopted annual budget must be balanced (Section 4.05). Section 4.10 of
the Charter requires the debt be limited by Ordinance. Also, State law prohibits
a mill rate in excess of 10 mills. Section 4.03 (9) requires that each elector receive
a notice by mail of the action by Council to initiate a capital project in excess of
$500,000.
The Master Plan requires that the Village pursue a prudent policy of borrowing for
capital improvements or other purposes (Policy 1.15). The Financial Policy
Statement has six (6) guidelines regarding debt.
Ordinance 97-1, January 16, 1997 limits outstanding debt. Debt means any
financial obligation of the Village which is not required to be repaid within one
year of its incurrence, excluding Debt payable from an Enterprise Fund. Based on
the 2021 budget and in accordance with Section 4.10 of the Village Charter, the
limit is 1% of assessed valuation ($82.7 million) or an amount that exceeds 15% of
the annual general fund expenditures ($5.3 million), whichever is greater.
OUTSTANDING DEBT
CAPITAL IMPROVEMENT REVENUE REFUNDING 2021
On January 15, 2021, the Village issued $11,238,000 of Capital Improvement
Revenue Refunding Bonds, Series 2021 for the purpose of refunding and
consolidating the Village’s following existing debt:
Debt Service
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
1. Capital Improve. Revenue Refunding Bonds, Series 2011B (1,430,325)
2. Capital Improve. & Land Acquisition Rev Refunding Bond 2011
($372,258)
3. School Improve. Revenue Bonds, Series 2012 ($3,913,286)
4. School Improve. Revenue Bonds, Series 2014 ($2,988,619)
5. Sewer Improvement Revenue Bonds, Series 2016 ($2,493,546)
The bond refunding and consolidation will save the Village $754,000 in present
value savings. The bonds retain the original maturation date of each underlying
original issuance, and the final maturity will occur on October 1, 2032. The Village
has pledged non-ad valorem revenues to secure payment on the principal and
interest on the bonds. The bonds bear interest on the outstanding principal
balance from its date of issuance payable semi-annually on each April 1 and
October 1, at an interest rate equal to 1.235% per annum
For historical purposes, the refunded debt is presented below:
1. CAPITAL IMPROVEMENTS REVENUE REFUNDING BONDS, SERIES 2011B
On August 1, 2011, the Village issued $7,130,000 of Capital Improvement Revenue
Refunding Bonds, Series 2011B for the purpose of refunding the Village’s Capital
Improvement Revenue Bonds, Series 2002. The bonds mature on November 1,
2022. The Village has pledged non-ad valorem revenues to secure payment of
the principal and interest on the bonds. The bonds bear interest on the
outstanding principal balance from its date of issuance payable quarterly on the
first day of each February, May, August and November commencing November
1, 2011, at an interest rate equal to 2.41% per annum.
Effective January 1, 2018, the Tax Cuts and Jobs Act amended the interest rate
of this bond, increasing the interest to 2.81% per annum
2. CAPITAL IMPROVEMENT AND LAND ACQUISITION REVENUE REFUNDING
BONDS, SERIES 2011
On August 1, 2011, the Village issued the $1,865,000 Capital Improvement and
Land Acquisition Revenue Refunding Bonds, Series 2011 for the purpose of
refunding the Capital Improvement and Land Acquisition Revenue Bonds,
Series 2004. The Village has pledged non-ad valorem revenues to secure
payment of the principal and interest on the bonds. The bonds mature on
November 1, 2022. The bonds bear interest on the outstanding principal
balance from its date of issuance payable quarterly on the first day of each
Debt Service
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
February, May, August and November, commencing November 1, 2011, at an
interest rate equal to 2.41% per annum.
Effective January 1, 2018, the Tax Cuts and Jobs Act amended the interest rate
of this bond, increasing the interest rate to 2.92% per annum. As a result of this
amended rate and the Village’s historical principal payments on the bond, the
bond’s final debt service payment is expected to be August 1, 2022.
3. SCHOOL IMPROVEMENT REVENUE BONDS, SERIES 2012
On October 24, 2012, the Village issued $5,575,000 of School Improvement
Revenue Bonds, Series 2012 for the purpose of providing a portion of the financing
of a permanent secondary educational facility and recreational fields owned
and operated by the School Board of Miami-Dade County for Village residents
located at the Mast Academy campus as well as necessary renovations of the
Key Biscayne K-8 Center, financing architectural, engineering, environmental,
legal, and other planning costs related thereto, and paying cost of issuance of
the bonds. The bonds mature on October 1, 2032. The bonds bear interest on the
outstanding principal balance from its date of issuance payable semiannually on
each April 1 and October 1 (the “interest payment dates”) commencing April 1,
2013, at an interest rate equal to 3.35% per annum. The bonds require the Village
to appropriate in its annual budget, from non-ad valorem revenues amounts
sufficient to cover debt service.
4. SCHOOL IMPROVEMENT REVENUE BONDS, SERIES 2014
On July 1, 2014, the Village issued $4,575,000 of School Improvement Revenue
Bonds, Series 2014 for the purpose of providing an additional portion of the
financing of a permanent secondary educational facility and recreational fields
owned and operated by the School Board of Miami-Dade County for Village
residents located at the Mast Academy campus as well as necessary renovations
of the Key Biscayne K-8 Center, financing architectural, engineering,
environmental, legal, and other planning costs related thereto, and paying cost
of issuance of the bonds. The bonds mature on October 1, 2029. Principal pf the
bones are paid in annual installments on each October 1, commencing October
1, 2015. The bonds bear interest on the outstanding principal balance from its
date of issuance payable semi-annually on each April 1 and October 1 (the
"interest payment dates") commencing October 1, 2014, at an interest rate equal
to 2.76% per annum. The bonds require the Village to appropriate in its annual
budget, from non-ad valorem revenues amounts sufficient to cover debt service
Debt Service
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
5. SEWER IMPROVEMENT REVENUE BONDS, SERIES 2016
On June 29, 2016, the Village issued $3,490,000 of Sewer Improvement Revenue
Bonds, Series 2016 for the purpose of refinancing the State Revolving Fund Loan,
2009. The bonds require the Village to appropriate in its annual budget, from non-
ad valorem revenue amounts sufficient to cover debt service. The bonds mature
on February 15, 2030. The bonds bear interest on the outstanding principal
balance from its date of issuance payable semi-annually on each February 15
and August 15, at an interest rate equal to 1.97% per annum
STATE REVOLVING FUND LOAN, 1996
In June 1996, the Village entered into a loan agreement in the amount of $887,983
for the financing of the planning and engineering of the proposed sanitary sewer
construction project under a State Revolving Fund Loan. The loan is secured by
the state revenue sharing funds. The loan is payable in semi-annual payments
over 20 years beginning on April 15, 2003 at an interest rate of 2.56% per annum.
The loan matures on October 15, 2022.
FIRE ENGINE BANK LOAN
On May 10, 2021, the Village entered into a loan agreement for the purpose of
financing the acquisition of Fire Engine Truck. The loan matures on October 1,
2030. The loan bears interest on the outstanding principal balance from its date
of issuance payable semiannually on each April 1 and October 1 commencing
October 1, 2021, at an interest rate equal to 1.764% per annum.
Village Council & Initiatives
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Function
The Council, as the legislative body of the Village, determines public policy to meet
community needs and appoints a Village Manager who is responsible for administration
of that policy and managing the Village’s departments and services. The Council also
appoints the Village Clerk and the Village Attorney. The Council is responsible for the
overall direction of the Village and general welfare of Key Biscayne residents.
Village Council elections are held on the first Tuesday after the first Monday of November,
every even numbered year. To be eligible to seek office, a person must be a resident of
the Village of Key Biscayne for at least one year and be a qualified elector of the Village
Prior Year’s Significant Accomplishments
• Maintained regular council meetings in a modified, virtual environment
Budget
Function
“Council Initiatives” members are appointed individuals whose purpose is to advise the
Village Council about activities in the areas represented
Prior Year’s Significant Accomplishments
• Vison Board 2040 planning and kick off
Village Council & Initiatives
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Intentionally left blank
Budget
Major Budget Highlights & Changes
Vision
This line item included the cost of an urban planner to facilitate and prepare the 2040
Strategic Vision Plan and provide urban planning services to the Parks and Open Spaces
Board. No additional funding is necessary in Fiscal Year 2022, and therefore the line has
decreased by $165,000.
Art In Public Places
This line item included the cost of an art advisor. This cost was moved to the Parks and
Recreation department for Fiscal Year 2022.
Education
An agreement between The Village and the Miami-Dade County school district to fund
towards the greater benefit of the public schools that serve Key Biscayne residents.
Committee Expenses
This line item covered miscellaneous committee expenses but has been eliminated in
Fiscal Year 2022.
Intentionally left blank
Office of the Village Clerk
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Function
The Village Clerk acts as Secretary to the Council by recording and maintaining accurate
minutes of the proceedings of the Village Council, publishing public notices, and
maintaining custody of all official records. The Village Clerk serves as the Supervisor of
Elections for the Village. The Village Clerk administers the publication of the Village Code,
code supplements and the Village Charter. The Village Clerk provides notary services
and administers oaths of office to Village officials. Serves as Financial Disclosure
Coordinator with the State of Florida Commission on Ethics and serves as the Records
Management Liaison with the State of Florida Department of State.
Prior Year’s Significant Accomplishments
• Successfully maintained custody of Village records and coordinated the
optical-imaging and storage of said records
• Served as a liaison between the public and Council as required while
maintaining the utmost level of professionalism and efficiency
Objectives
The following objectives were developed to provide strategic guidance of the
department’s priorities and goals as they relate to the Village’s overall mission and values.
Providing Values Based Government Services
• Complete and distribute Council meeting Agendas to the
Council, staff and public five days prior to the scheduled
meeting
• Establish and maintain an effective and efficient public records
request process
• Apply technology effectively and efficiently to provide
increased and improved access to agreements, contracts,
ordinances, resolutions and proclamations
• Applies cutting edge technology for a more efficient elections
process
Authorized Positions
Village Clerk Full Time FY18-19 FY19-20 FY20-21 FY21-22
Village Clerk 1 1 1 1
Executive Assistant 1 1 1 1
FT Total 2 2 2 2
Office of the Village Clerk
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Budget
Major Budget Highlights & Changes
Communications Infrastructure
In FY21, the Community Outreach & Engagement Officer position was created
and has been tasked with the responsibility of managing all emergency
management disaster and community outreach communications. As such, the
Office of the Village Clerk
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
line item experienced a decrease in $30k, of which $15k was transferred to the
administrative budget
Other Current Charges)
This line item experienced a $12,500 increase associated with legal advertising
costs associated with public mailings & hearings, ordinance, solid waste
advertising in the Miami Herald, Miami Daily Business and Islander News
Subscriptions (includes software licenses)
This line item experienced a $17,522 increase for the purchase of a document
repository software system in support of enhanced public access/transparency
to documents as requested by Council. It also includes costs associated with IT
contractual services and software upgrades.
Intentionally left blank
Administration
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Function
The Village Manager is the Chief Administrative Officer of the Village. The
Manager is responsible to the Council for the administration of all Village affairs,
including planning, organizing, directing, staffing, coordinating, and budgeting
for the widespread programs and services provided to Village residents,
businesses, and guests. The Village Manager is appointed by, and serves at the
pleasure of, the Village Council; he/she is directly responsible for executing Village
laws, ordinances, and implementation of policies set forth by the Village Council.
The Manager’s Office provides support to all Village operating departments for
coordination of financial, human resource, procurement, communication,
information technology and other administrative efforts.
Prior Year’s Significant Accomplishments
• Issuance of new bonds under more favorable terms that resulted in a present
value savings of approximately $750,000
• Launch of a new and improved Village website
• Secured favorable annual renewals to employee benefit plans with no cost
impact(s) to employees
• Development and maintenance of a master contracts list to support proactive
contract management processes while maximizing renewal options of vendor
agreements
• Upgrade of Council meeting agenda software and systems to provide a more
seamless and user-friendly experience
Objectives
The following objectives were developed to provide strategic guidance of the
department’s priorities and goals as they relate to the Village’s overall mission and
values.
Providing Values Based Government Services
• Provide impeccable customer service and responsiveness with
a human touch
• Proactive fiscal responsibility and transparency
• Diversify funding sources
• Streamline Village operations
• Utilize Cutting edge technology solutions
• Maintain and uphold Capital assets
• Attract and retain top employees
• Develop and train leaders
• Motivate and recognize staff
Administration
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Enhance Collaboration and Communication
• Encourage community involvement and support
• Integrate with partners that engage with and support the
community
• Grow and manage a regional collaborator support network
• Provide timely, accurate information
• Engage with and be present in the community
• Manage the Village’s image and brand
Authorized Positions
Administration Full Time FY18-19 FY19-20 FY20-21 FY21-22
Village Manager 1 1 1 1
Assistant Manager 1 0 0 0
Chief Financial Officer / Finance Dir. 0 1 1 1
Comptroller 0 1 1 1
Chief of Staff 1 1 1 1
Human Resources/Risk Mgmt Director 1 1 1 1
IT Administrator 1 1 1 1
Accounting & Payroll Clerk 1 1 1 1
Assistant to IT Administrator 1 1 1 1
Receptionist/Executive Assistant 1 1 0 1
Procurement Officer 0 0 0 1
Procurement Specialist 0 0 1 1
Chief Resilience & Sustainability
Officer
0 1 1 0
Community Engagement &
Communications Officer
0 0 1 1
FT Total 8 10 11 12
Administration
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Budget
Major Budget Highlights & Changes
Personnel & Benefits
Personnel costs increased by $315,638 and covers the salary and benefits for
positions authorized under this office. The increase was mainly due to the
Administration
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
recruitment and hiring of a Procurement officer to oversee and lead village wide
procurement activities and initiatives.
Community Foundation
The $114,988 decrease in this line item represents the termination of the
contractual services between the Village and the Community Foundation of
$125,000 for services involving fiscal oversight of community groups and
management of annual events. Additional increase to promotional activities
resulted in an increase of $10,012.
Subscriptions and Memberships (includes software licenses)
The modification to this item incorporates the merging of $40,200 into a single ADP
payroll services line, moved from Accounting & Auditing expense into
Subscriptions and Memberships.
Intentionally left blank
Office of the Village Attorney
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Function
The Office of the Village Attorney was created by Section 3.05 of the Village
Charter. The primary goal of the Office of the Village Attorney is to provide legal
services to the Village as a municipality. The Village Attorney is appointed directly
by the Village Council. As the Village’s legal counsel, the office is committed to
serving the public of Key Biscayne by providing legal advice to the Village council
and Village Staff.
The Village of Key Biscayne receives legal services under contract with the law
firm of Weiss Serota Helfman Cole & Bierman, P.L. To date, the firm has been able
to provide all legal needs to the Village without the necessity of retaining outside
counsel.
The firm provides legal advice and services to the Village on a regular basis in the
following areas:
• Personnel matters
• Land Use & Zoning matters
• Sunshine Law
• Drafting and/or review of contracts
• Litigation
• Stormwater Utility
• Police related legal advice
• Conflict of interest issues
• Lien procedures
• Real estate and related matters
• Construction Law and related matters
• Public Records Law
• Drafting resolutions and ordinances
• Preventive advice relating to contested matters
• State and National Legislative matters
Prior Year’s Significant Accomplishments
• Provided legal counsel on numerous COVID-19 Issues, including assisting the
Village in getting reimbursed for COVID-19 expenditures (including legal
costs) from CARES Act funding and helped guide the Village through
American Rescue Plan Act funding.
• Successfully defended the Village’s General Obligation Bond
• Handled several election and ethics issues
• Drafted numerous ordinances and resolutions
• Provided high quality, cost efficient, and timely day to day legal counsel
Office of the Village Attorney
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Objectives
The following objectives were developed to provide strategic guidance of the
department’s priorities and goals as they relate to the Village’s overall mission and
values.
Providing Values-Based Government Services
• Provide the Village with legal advice that helps the Village
accomplish its goals while continuing to avoid costly
litigation
• Resolve pending litigation; if settlement is not possible,
pursue litigation to a successful conclusion
• Approach problems as opportunities for arriving at creative
solutions
• Provide unbiased legal advice
• Work with administration to standardize forms and
procedures to reduce necessity for legal work and
associated costs
Budget
Major Budget Highlights & Changes
Legal Counsel – Labor Relations
This line decreased by $15,000 to adjust toward anticipated expenses
Legal Counsel – Charter Review Commission
This line was created with $15,000 for the anticipated Charter Review Commission
this fiscal year.
Hourly Rate Increase
FY2019 FY2020 FY2021 FY2021 FY2022
Description Actual Actual
YTD
6/30 Budget Proposed Dollar %
LEGAL COUNSEL - GENERAL 429,646 401,938 180,288 300,000 300,000 -
LEGAL COUNSEL - LAWSUITS 81,774 50,901 48,276 100,000 100,000 -
LEGAL COUNSEL - LABOR RELATIONS 100,155 68,398 27,842 75,000 60,000 (15,000)
LEGAL COUNSEL-UNDERGROUND UTILITIES 32,458 2,080 420 50,000 50,000 -
LEGAL COUNSEL - BOND COUNSEL 160 19,370 24,004 15,000 15,000 -
LEGAL COUNSEL - SPECIAL PROJECTS 9,940 3,161 25,000 25,000 -
LEGAL COUNSEL - CHARTER REVIEW COMMISSION - 15,000 15,000
LEGAL COUNSEL - LITIGATION 25,000 25,000 -
Total Attorney Expenses 654,133 542,687 283,991 590,000 590,000 - 0%
Attorney
Fiscal Year 2021-2022
Variance
Office of the Village Attorney
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
The Village is currently charged $200 per hour for legal services. This rate has not
increased for at least the last 11 years. We respectfully request a rate increase to
$225 per hour. Given the Village’s continued efficiency and streamlining we do
not anticipate the need to increase the Village Attorney’s budget to compensate
for the increase in rate.
Intentionally left blank
Planning, Zoning, & Code Compliance
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Function
Zoning and Planning Division
The Zoning and Planning Division is responsible for reviewing plans for
enforcement with the zoning and land development regulations and providing
information to residents and architects on the development potential of a
property. Division makes recommendations to the Village Council regarding site
plan Review applications and variances, and prepares studies as directed.
Code Compliance Division
The Code Compliance Division enforces the zoning and land development
regulations, the property maintenance standards ordinance, and violations of the
Florida building code. Division administers the Special Magistrates Board. Staff
administers the issuance of Business Tax Receipts.
Prior Year’s Significant Accomplishments
• Performed 548 plan reviews, and 275 inspections (as of August 30, 2021).
• Completed Zoning Code Amendment ordinance package and held the
first ordinance hearing
• Responded to 2,300 complaints, issued 252 Warning Violation Notices
and 98 Civil Violation Notices, brought a total of 1,366 cases to
compliance
• Transitioned Code Compliance Officer from contractor to inhouse to
improve the appearance of the community and prepare for the
demands as the Village changes
Objectives
The following objectives were developed to provide strategic guidance of the
department’s priorities and goals as they relate to the Village’s overall mission
and values.
Delivering Services, Projects, and Programs
• Revise zoning ordinances and building standards to compatibly
shape and enrich Village growth, safety, and resilience
• Revise and update the Comprehensive Plan & Flood Ordinance
• Adopt-A-Traffic Circle
• Creation of Tree Ordinance through a partnership with Tree City USA
Planning, Zoning, & Code Compliance
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
• Establish Business Plaza landscaping standards
• Enforce building and appearance standards
• Assess the enforceability of our code
Authorized Positions
Planning, Zoning & Code Compliance
- Full Time
FY18-19 FY19-20 FY20-21 FY21-22
Plan Reviewer 1 1 1 1
Executive Assistant / BTR 0 1 1 1
Code Compliance Officer 2 0 1 2
FT Total 3 2 3 4
Budget
Planning, Zoning, & Code Compliance
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Major Budget Highlights & Changes
Personnel & Benefits
Personnel costs increased by $150,735 and covers the salary and benefits for
positions authorized under this department. The increase is mainly due to the
proposed hiring of a second Code Compliance Officer
Intentionally left blank
Building
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Function
The Building Division's primary responsibility is the administration of the Florida
Building Code. The division provides for the orderly processing of permits, performs
inspections in a timely and safe manner, and ensures that construction complies
with the provisions of all applicable codes, and ensures that all construction work
has received building permits. The Building Division verifies that contractors have
the proper credentials and licenses to perform work in the Village. Property
owners and contractors that are working without permits receive violation
notices, fines, and penalties. Floodplain Management is administrated under the
Building Division.
Prior Year’s Significant Accomplishments
• Issued 2,263 permits, 6,037 plan reviews, and 7,007 inspections
• Implemented Accela Citizen Access Portal to increase efficiency and
accuracy of permitting and provide timely service
• Ensured compliance with the 40-year certification program
• Building Code Effectiveness Grading Schedule (BCEGS) Classification of 3 for
1 and 2 family residential, and 2 for commercial. Classifications are from 1 to
10. Classification 1 represents exemplary commitment to building- code
enforcement.
• All technical staff re-certified by the State and Miami-Dade County, Board of
Rules and Appeals (BORA) through training, and continuing education
programs on newly adopted 2020 Florida Building Code which became
effective on December 31, 2020.
Objectives
The following objectives were developed to provide strategic guidance of the
department’s priorities and goals as they relate to the Village’s overall mission and
values.
Delivering Services, Projects, and Programs
• Create a business-friendly environment to attract, retain and
expand commercial, retail, dining, and entertainment
businesses
• Enhance plans, permit, and inspection processing using a
streamlined system that supports electronic reviews processes
• Building Recertification - Ongoing Program
• Maximize Incentives through F.A.R Bonuses
• NFIP CRS - Lower CRS Rating to a 7
Building
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
• Assess the enforceability of our code
Authorized Positions
Building - Full Time FY18-19 FY19-20 FY20-21 FY21-22
Building, Zoning, & Planning Director 1 1 0 1
Building Official 1 1 1 1
Chief Permit Clerk 1 1 0 0
Permit Clerks 3 2 2 2
Special Projects Coordinator 0 1 1 0
Executive Assistant Code
Compliance /BTR
1 0 0 0
Administrative Assistant/Records
Technician
0 1 0 1
Chief Code Enforcement Officer 1 0 0 0
Chief Building Inspector 1 1 1 1
Chief Electrical Inspector 1 1 1 1
Chief Plumbing Inspector 1 1 1 1
Building Inspector 1 1 1 1
Senior Executive Assistant 1 1 1 1
FT Sub-Total 13 12 9 10
Building - Part Time FY18-19 FY19-20 FY20-21 FY21-22
PT Mechanical Inspector 1 1 1 1
PT Inspector 3 3 2 0
PT Greeter 1 0 0 0
PT Permit Clerk 0 0 0 0
PT Sub-Total 5 4 3 1
Total 18 16 12 11
Intentionally left blank
Building
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Budget
Major Budget Highlights & Changes
Personnel & Benefits
Personnel costs increased by $256,908 and covers the salary and benefits for
positions authorized under this Department. The increase is mainly due to
additional position(s) that are being proposed
Building
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Professional Services
This line item covers for professional services for Structural Plan Examiner, and
Floodplain Management, and back-up services for inspectors. Structural Plan
Examiner is a part time outsourced position. Backup services are provided by
service providers on as needed basis.
Capital Outlay Equipment
This line includes acquisitions of capital assets. This line increased by $10,967 due
the need for large size monitors for electronic plan review, and the cost allocation
of IT hardware for workstation and server replacements, and backup batteries.
Intentionally left blank
Public Works
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Function
The Public Works Department is responsible for design, construction, renovation,
operation, and maintenance of public assets including but not limited to
stormwater infrastructure, roadway streets, sidewalks, street and landscape
lighting, greenspace management, and shoreline management.
Prior Year’s Significant Accomplishments
• Finished construction of Safe Routes to Schools Project
• Completed construction of Fernwood drainage and parking improvements
Project
• Completed Crandon Boulevard beautification improvements
• Removed approximately 7000 cubic yards of seaweed while managing an
effective shoreline management
• Finalized dune restoration (s), enhanced planting, and removal of exotic
plant species the full length of Key Biscayne beach
• Established the first publicly available electric vehicle charging station in the
Fernwood parking area
Objectives
The following objectives were developed to provide strategic guidance of the
department’s priorities and goals as they relate to the Village’s overall mission and
values.
Delivering Services, Projects & Programs
• Improve Village Hall and Community Center's appearance and
functionality: Provide well maintained, functional, and representative
facilities for residents and other stakeholders use.
• Develop a Village-wide landscaping and streetscaping plan to include
medians, Village Green, Facilities: Provide resilient, native, and uniform
landscaping and greenspace for all stakeholder’s enjoyment
• Improve Crandon Blvd traffic, bicycle and pedestrian flow and safety
• Integrate streetlight improvements into utilities and complete streets
plan
• Finalize easements and construct three additional beach access
pathways
• Create a 15-year integrated resilient & sustainability strategy and
implementation plan
• Develop 5-Year Capital Improvements Plan
Public Works
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
• Transfer remaining septic tanks to sewer connections
• Develop a seaweed/sargassum removal and composting plan in
collaboration with Virginia Key Historic Beach Trust
• Increase number of electronic vehicle charging stations
• Develop plan to electrify municipal fleet
• Retrofit existing facility and street lighting with LED lights
Authorized Positions
Public Works - Full Time FY18-19 FY19-20 FY20-21 FY21-22
Public Works Director 1 1 1 1
Chief Resiliency & Sustainability Officer 0 0 0 1
Superintendent 0 0 0 1
Engineer 0 1 1 1
Capital Imp. / Grants Manager 0 0 0 1
Maintenance Laborer 1 1 0 1
Maintenance Supervisor 1 1 1 1
Resiliency Coordinator 1 1 1 1
Horticulturist 0 1 1 1
Administrative Assistant/Records Tech 0 0 1 0
Administrative Assistant 1 0 0 0
FT Sub-Total 5 6 6 9
Public Works - Part Time FY18-19 FY19-20 FY20-21 FY21-22
PT Storm Water Representative 1 0 0 0
PT Special Projects Coordinator 1 0 0 0
PT Sub-Total 2 0 0 0
Total 7 6 6 9
Public Works
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Budget
Major Budget Highlights & Changes
Personnel & Benefits
Personnel costs increased by a net of $357,047. This increase covers the salaries,
benefits, and covers the hiring of three (3) new full-time positions to be added to
the current Departmental staffing levels
Professional Services
Public Works
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
This line item supports miscellaneous professional services not associated with the
Capital Improvement Plan. It incorporates the inclusion of a water quality testing
program and a technical ocean engineering service contract to support efforts
needed to support Key Biscayne’s inclusion into the USACE long term 50-year
shoreline protection program
Contract Services
This line item increased by $84,583 due to increased levels of service associated
with beach management and maintenance activities. In FY22, the beach
maintenance budget is being increased to reflect the higher anticipated truck
hauling needs.
Intentionally left blank
Police Department
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Function
The Village of Key Biscayne Police Department is a multi-functional organization
that provides all law enforcement services to the Village, except for violent crime
investigations, SWAT response, or the use of K-9 officers. The Police Department is
staffed by 36 sworn law enforcement officers and 11 civilian support personnel,
which includes those in Communications, Information Technology, Fleet
Maintenance, Computer Aided Dispatch/Records Management System, and a
Property and Evidence Unit. Each of these functions combined provides the
highest level of service and response to this community.
Prior Year’s Significant Accomplishments
Completed the Police Department’s 5th Florida Accreditation Commission for
Law Enforcement (State Accreditation) onsite (final inspection) in December
2020. Agency was awarded its first Excelsior recognition
Objectives
The following objectives were developed to provide strategic guidance of the
department’s priorities and goals as they relate to the Village’s overall mission and values.
Delivering Services, Projects, and Programs
• Identify and manage relationships with key industry, civic,
academic, religious and county partners
• Partner with Miami-Dade County and Village Public Works on
improving Crandon Blvd traffic, bicycle and pedestrian flow and
safety
• Elevate partnerships with MDCPS, MAST, K-8 and Parochial
Schools, and Dade County School Board
• Enact a community policing program to reduce disorder and
prevent crime while increasing citizen engagement
• Increase traffic enforcement along Crandon Blvd, Harbor Dr
and selected locations to enhance public safety on our
roadways.
• Conduct high-visibility marine patrols to deter and address
public nuisance & encourage safe boating through education
& enforcement
• Hold a joint Police & Fire Public Safety Day in Spring to showcase
all the Village's public safety assets and programs
• Prioritize crime prevention by using programs that are inclusive
to our residents along with innovating proactive patrol strategies
Police Department
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Providing Values Based Government Services
• Employ technology, crime data and resident survey results to
focus efforts to reduce disorder and crime
• Increase Department’s Police Bicycle Program, using all sworn
members, including top staff to continue and conduct patrol
rides throughout the community during peak traffic and
pedestrian hours. This Community Policing effort increases
visibility and a sense of safety for our citizens and visitors.
• Conduct monthly community engagement and public safety
events to keep citizens informed and safe.
Authorized Positions
Police - Full Time FY18-19 FY19-20 FY20-21 FY21-22
Full Time
Chief of Police 1 1 1 1
Deputy Chief of Police 2 2 2 1
Police Lieutenant 3 3 3 4
Police Sergeant 5 5 5 5
Police Officer 25 25 25 27
Fleet Maintenance & Service
Coordinator
1 1 1 1
Municipal Utility Worker 1 1 1 1
Information Systems Administrator 1 1 1 1
Senior Executive Assistant 1 1 1 1
Executive Assistant 1 1 1 1
Executive Services Administrator 1 1 1 1
Dispatcher Supervisor 1 1 1 1
Dispatchers 3 3 3 3
Administrative Services Coordinator 1 1 1 1
FT Total 47 47 47 49
Police Department
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Budget
Major Budget Highlights & Changes
The Police Department budget is a total of $8,940,062, which is $699,200 (8%)
increase to Fiscal Year 2021’s Adopted Budget.
Police Department
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Personnel & Benefits
Personnel costs increased by $356,510. This increase covers the salaries, benefits,
obligations to collective bargaining contracts of all Department personnel. It also
covers two (2) new police officer positions to be added to the current
Departmental staffing levels. There were also cost savings by reclassifying a
Deputy Chief’s position into a Lieutenant’s position
Contract Services
This line item has increased by $78,620 from prior year. In large part, this is due to
the Crossing Guard Program’s increase of personnel to cover all the locations as
identified by the “Safe Routes to School”. The increase also reflects a contractual
hourly rate increase, uniform expenses, increasing insurance costs, and a state
mandated training for a total of 76-hours at $28.49 per hour.
Travel & Per Diem
This line item increased by $27,025. This increase is due to last Fiscal year’s deferral
of attending conferences and non-local trainings due to COVID19.
Promotional Activities -D.A.R.E
This line increased by $21,000 from prior year. This increase is due to bring back
the Anti-Bullying programs (Retro Bill presentation and travel) ($5,500) and
Halloween Safety ($4,500). The department will also be bringing back “Public
Safety Day” ($11,000) in Fiscal Year 2022.
Subscriptions & Memberships
This line increased by $62,281 from prior year. Memberships for Notary Public, the
Miami-Dade Chiefs September Awards ceremony, LeadsOnLine investigative
software. The increase also covers Software costs to Superion/Central Square
CADRMS annual maintenance, software licenses, Body Cam video storage, GPS
Fleet Management, and phone system maintenance. Accreditation annual fees
also increased.
Capital Outlay
Capital Outlay increased by $90,000 from prior year. This increase is due to last
Fiscal year’s deferral of improvements (needed/end of life) to the CADRMS
system, server replacements, and the repowering of two (2) 300hp Yamaha
engines for the Contender marine patrol vessel.
Fire-Rescue Department
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Function
The Fire-Rescue Department is a full service, all-hazards emergency response
organization staffed with highly trained firefighter-paramedics. The Fire-
Rescue Department is known to respond to fire and medical emergencies and is
trained to mitigate car accidents, hazardous material emergencies, boating
accidents, emergencies on the water, entrapments underground, and high
angle rescue are some examples of what the department is prepared for.
Additionally, the department coordinates the Village’s emergency management
response.
Emergency Management guides the preparation, response and recovery phase
of large-scale responses that impact the Village’s safety, infrastructure and
ability to provide mission critical services. Hurricane preparation and response is
the most prevalent but in 2020 and 2021 the Village faced the need to prepare,
respond and recover from the Coronavirus Pandemic (COVID-19).
Prior Year’s Significant Accomplishments
• Implemented the Village wide COVID-19 Vaccine Program in collaboration
with Miami Dade County and Florida Department of Emergency
Management
• Coordinated the replacement of Key Biscayne Engine 2
• Completed emergency communications infrastructure improvements
through a working partnership with the City of Miami to install new repeater
in Bill Baggs State Park. The result is enhanced fire radio communications
through the Village and inside many of high-rise buildings. This benefit
came at no cost to the Village
• The successful ratification of the collective bargaining agreement between
the Village and Firefighter Local 3638 Union Contract. The contract expired
in September of 2020.
Objectives
The following objectives were developed to provide strategic guidance of the
department’s priorities and goals as they relate to the Village’s overall mission and
values
Delivering Services, Projects, and Programs
• Conduct annual inspections on all multi-family and commercial
occupancies to improve community fire prevention
• Build new fire engine to meet required operational specification
Fire-Rescue Department
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
• Perform accreditation self-assessment to assure the process of
appointing a compliance officer as the new accreditation
manager.
• Perform a community risk reduction assessment to identify and
address highest threat/risk conditions in Village
• Conduct a joint Police and Fire-Rescue response exercise to
respond to a man-made disaster to improve efficiencies & safety
• Manage supporting public safety and emergency management
related relationships to enhance to enhance response
Authorized Positions
Fire - Full Time FY18-19 FY19-20 FY20-21 FY21-22
Fire Chief 1 1 1 1
Deputy Fire Chief 2 2 2 2
Fire Captains 3 3 3 3
Executive Assistant to the Fire Chief 1 1 1 1
Fire Lieutenants 7 7 7 7
Drivers/Engineers 12 12 12 12
Firefighters/Paramedics 14 14 14 14
Inspector - Fire Prevention 0 0 0 1
Administrative Assistant/Records
Technician
0 0 1 0
FT Sub-Total 40 40 41 41
Fire - Part Time FY18-19 FY19-20 FY20-21 FY21-22
PT Inspectors - Fire Prevention 1 1 1 0
PT Community Outreach Liaison 1 1 0 0
PT Sub-Total 2 2 1 0
Total 42 42 42 41
Intentionally left blank
Fire-Rescue Department
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Budget
Major Budget Highlights & Changes
Personnel & Benefits
Personnel costs increased by $436,867. This increase covers salaries, benefits,
retirement contributions, special pay and overtime costs associated with all Fire
department personnel.
Fire-Rescue Department
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Overtime costs increased $60,000 based on the council and administration
decision to pay overtime when incurred instead of allowing the employee to
bank time. While this increases the current year’s budget, the Village will realize
long term savings as the rate of the payout will be at current rates, rather than
increasing the liability at future, increased rates.
The retirement contributions line item includes the cost of pension contributions
and 401(a) plan contributions for non-sworn personnel. The contributions
increased by $219,316. The two driving factors included an increase in Chapter
175 contributions received from the state which impacted the revenue and the
expense. Additionally, the offset from Special pay reductions were accounted
for in this line item.
Other Contract Services
The Automatic Aid and Ancillary Services agreement is an annual contract with
the City of Miami increased the annual cost by $38,000. This contract has been
in place since the department’s inception in 1993. The Department is supported
like a Miami Fire Department station. Some of the services include automatic
dispatch of emergency units to incidents on Key Biscayne. This is different than
mutual aid because it is automatic. All emergency response capabilities of the
City of Miami are available to the Village. In addition, the agreement provides
for repairs of the 5-emergency response apparatus, fuel, expendable EMS
supplies, training and the infrastructure support of emergency radio
communications and alerting. It is recommended to continue this agreement
to support the department’s response.
This line item also includes amounts paid to the Village’s custodial services
provider for the annual contract. The Fire Department’s share of the contract
was not properly reflected in prior year’s budgets based on the consumption
of the resources. Although the Village wide price remained constant, the Fire
Department’ share increased by $18,000. The Fire Rescue Department
manages most of services and this contract provides basic janitorial services
and cleaning of the Fire Department Administrative Offices.
Capital Outlay
This line item includes funding for fixed assets includes items such as motor
vehicles, heavy equipment, office furniture or equipment, and other machinery
and equipment. There is funding to replace end of life personnel protective
equipment (Bunker Gear) and maintain the fire rescue building. This year’s
decrease of $98,000 was due to a $40,000 reduction in facility repairs, and
$54,000 reduction in equipment costs.
Parks, Community Center, Athletics &
Community Groups
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Function
The primary function of the Parks, Community Center & Athletics departments is
to provide residents of the of Village of Key Biscayne with access to world class,
environmentally sensitive facilities with programs and events that meet the
emotional, social, and physical needs of the community.
These departments manage, maintain, and operate parks and recreational
facilities owned by the Village. Additionally, through inter-local and joint use
agreements, a wide variety of special events of cultural, recreational, and
athletic nature are held at Calusa Park, St. Agnes field, and MAST Academy
Prior Year’s Significant Accomplishments
Parks Department
• Conducted and presented the results of the Community Satisfaction Survey
• Applied and received a $50,000 grant for improvements to Lake Park and
a grant in the amount of $50,000 for improvements Hampton Park
Community Center Department
• Installed a new scoreboard system in the Community center gymnasium
• Launched an online registration portal
• Conducted a 10-week youth summer camp program
Athletics Department
• Successfully managed (7) seven field sports programs and transitioned
them to indoor athletic programming
• Negotiated use of field space at a Shenandoah Park with the City of Miami
Objectives
The following objectives were developed to provide strategic guidance of the
department’s priorities and actions supporting the Village’s overall mission and
values
Delivering Services, Projects & Programs
• Complete the construction of Paradise Park
• Replace the Village Green splash pad
• Resurface and enhance the Calusa Park tennis courts
• Sod and adjust the lights at St. Agnes field
• Improve the appearance and functionality of the Community
Center
Parks, Community Center, Athletics &
Community Groups
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
• Coordinate the plans and design of the new Key Biscayne branch
library with Miami-Dade County
• Enhance strategic engagement with community groups
• Maintain strong relationships with our joint use agreement partners at
MAST Academy, Key Biscayne K-8, and St. Agnes
• Engage with City of Miami to participate in the Virginia Key Master
Planning process.
• Re-engage with Miami-Dade County to pursue viable active
recreational space within Crandon Park.
• Enhance youth programming throughout the Village
Providing Values-Based Government Services
• Provide impeccable customer service and responsiveness
• Leverage grant funding opportunities to provide better facilities
to residents
• Increase revenue opportunities from existing and new
programming
Authorized Positions
Parks Department - Full Time FY18-19 FY19-20 FY20-21 FY21-22
Parks, Recreation & Open Spaces
Director
1 1 1 1
Assistant Parks & Recreation Director 1 1 1 1
Executive Administrative Assistant 1 1 1 1
Parks & Athletics Program Manager 0 1 1 1
Administrative Assistant 1 0 0 0
Community Program Coordinator 0 0 0 1
FT Total 4 4 4 5
Parks Department - Part Time FY18-19 FY19-20 FY20-21 FY21-22
PT Sub-Total 0 0 0 0
Total 4 4 4 5
Parks, Community Center, Athletics &
Community Groups
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Community Center Dept - Full Time FY18-19 FY19-20 FY20-21 FY21-22
Youth Services Coordinator 1 1 1 1
Front Desk Manager 1 1 1 1
Adult Program Manager 1 1 1 1
Senior Recreation Supervisor 1 1 1 1
Gym Attendant 1 1 1 1
Head Lifeguard 1 1 1 1
FT Sub-Total 6 6 6 6
Community Center Dept - Part Time FY18-19 FY19-20 FY20-21 FY21-22
Life Guards 7 7 7 7
Room Monitors/Beach Rangers 23 23 23 23
Toddler Room 4 4 4 4
Front Desk 10 10 10 10
PT Sub-Total 44 44 44 44
Community Center Dept. - Seasonal FY18-19 FY19-20 FY20-21 FY21-22
Summer Camp Counselor 10 10 10 10
Seasonal Sub-Total 10 10 10 10
Total 60 60 60 60
Athletics Department - Full Time FY18-19 FY19-20 FY20-21 FY21-22
Athletics Coordinator 1 1 1 1
Assistant Athletic Coordinator 1 0 0 0
FT Sub-Total 2 1 1 1
Athletics Part Time FY18-19 FY19-20 FY20-21 FY21-22
Parks, Community Center, Athletics &
Community Groups
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
PT Athletic Staff 3 3 4 4
PT Sub-Total 3 3 4 4
Total 5 4 5 5
Parks Department
Budget
Parks, Community Center, Athletics &
Community Groups
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Major Budget Highlights & Changes
Personnel & Benefits
Personnel costs increased by $101,181 and covers the salary and benefits for
positions authorized under this Department. The increase is mainly due to an
additional position being proposed.
Promotional Event
This line item covers the costs of producing community events and has
experienced an increase of $80,480 mainly because in FY21 all programs were
canceled or modified due to COVID 19
Community Center
Budget
Parks, Community Center, Athletics &
Community Groups
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Major Budget Highlights & Changes
Personnel & Benefits
Personnel costs increased by $27,100 and covers the salary and benefits for
positions authorized under this Department
Professional Services-Program Revenue
The line item includes payments to program service providers and generates a
net profit for the Community Center. This line item has increased by $269,250 to
account for current and future programs and classes
Repairs & Maintenance- Comm Center
The repairs & maintenance line item has been reduced by $135,745 through the
transfer of items to the Capital Improvement Plan
Capital Outlay
This line item has been reduced by $67,483 through the transfer of items to the
Capital Improvement Plan
Intentionally left blank
Parks, Community Center, Athletics &
Community Groups
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Athletics Department
Budget
Major Budget Highlights & Changes
Personnel & Benefits
Personnel costs increased by $12,135 and covers the salary and benefits for
positions authorized under this Department
Promotional Activities
This line item represents fees charged for sports program registrations. The
expenditure is offset by the fees generated in “Sports Program Revenue”. Each
athletic program needs to cover its individual operational costs
Community Groups
Parks, Community Center, Athletics &
Community Groups
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Function
In July 2021, the Key Biscayne Community Foundation made the decision to
terminate its contract with the Village. The contract provided administration for
fiscal oversight and event planning/fundraising services of the Village’s
community group programs.
As a result, the Village Administration will now directly oversee the community
groups.
Budget
Community Group Descriptions
Kindness in the Schools (KITS) (48.400)
A parent-lead group focused on educating the members of the community with
the aim of creating a positive and nurturing environment for our children. Provides
school-based kindness and art awareness initiatives.
Key Biscayne Children’s Business Fair
A community and family one-day marketplace showcasing young entrepreneurs.
Aims to motivate young entrepreneurs to recognize their ideas and turn them into
action. Children create a product or service, develop a brand, build a marketing
strategy, and then open for customers.
FY2019 FY2020 FY2021 FY2021 FY2022
Description Actual Actual YTD 6/30 Amended Budget Proposed dollar %
Discretionary
(48.400) VILLAGE OF KINDNESS 4,500 1,321 1,604 5,000 5,000 - 0%
KEY BISCAYNE CHILDREN'S BUSINESS FAIR 5,913 6,000 6,000 0%
(49.422) YOUTH LEADERSHIP - 18,031 612 17,000 17,000 - 0%
(49.100) ACTIVE SENIORS ON THE KEY CLUB 39,679 41,286 27,684 34,000 34,000 - 0%
(48.500) HISTORICAL SOCIETY 13,535 14,630 1,182 15,000 15,000 - 0%
(48.400) TRAP,NEUTER, & RELEASE PROGRAM 14,999 15,000 4,927 15,000 15,000 - 0%
(49.425)KEY BISCAYNE COMPOSTING - 13,404 8,230 8,230 - 0%
(48.500) 4TH OF JULY COMMITTEE 31,108 - 30,000 30,000 - 0%
(48.200) ART FESTIVAL/4TH OF JULY PICNIC 4,000 - 4,000 4,000 - 0%
(49.421) YOUTH COUNCIL - - 5,000 - (5,000) -100%
(49.423) KEY BISCAYNE PIANO FESTIVAL - 27,464 12,498 29,500 29,500 - 0%
(49.424) KEY BISCAYNE CAR WEEK - - 20,000 20,000 - 0%
(48.750) CITY THEATRE 12,264 7,500 9,000 15,000 15,000 - 0%
(49.433) K-8 SENIOR VOLUNTEERS - - 1,000 - (1,000) -100%
Grand Total 120,085 138,636 63,419 198,730 198,730 - 0%
Community Group
Fiscal Year 2021-2022
variance
Parks, Community Center, Athletics &
Community Groups
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Youth Lead Change (Formerly Youth Leadership) (49.422)
Offers youth between 13-25 worships, mentorship, and grants to create social and
environmental initiatives. Provides a free educational online platform to create
and grow initiatives. Teaches compassionate leadership and social
entrepreneurship to empower young people to become positive changemakers.
Active Seniors on the Key (49.100)
Group exercise with instructor, walking group, health and wellness lectures, tai chi,
lighthouse run warmup, OSHER lectures, book club, art classes, field trips, holiday
parties, and similar events
Historical & Heritage Society (48.500)
Collects, archives and displays items of historical significance about Key Biscayne.
Preserves and disseminates Island lore to promote and enhance our distinctive
sense of community rooted in our Island heritage. Develops programming and
events for lifelong learning on matters of local interest and to contributes to the
rich public life that characterizes Key Biscayne. Enhances the "KB" brand and
fosters civic engagement. Hosts tours at the HHS museum.
Trap, Neuter, and Release Program (48.400)
To humanely reduce the number of feral cats in Key Biscayne by neutering and
placing as many cats as possible into loving homes. Pays for trapping, neutering,
and fostering expenses.
A Zero Waste Culture/Composting (49.425)
Provides the community composting opportunities. Manages the pick-up
programs at the farmer's market and offers community members compost for
gardens and plants.
4th of July Committee (48.500)
Plans, organizes and produces the Village's historical and traditional 4th of July
Parade.
KB 4th of July BBQ by the Rotary Club of KB (48.200)
Plans, organizes and produces the Village's 4th of July BBQ to bring families and
friends together for an afternoon of good food, entertainment, kids' activities, and
cold beverages.
Parks, Community Center, Athletics &
Community Groups
Budget Year 2021-2022
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Key Biscayne Piano Festival (49.423)
Offers classical and pop piano music. Composed of three programs divided in 11
events: monthly concerts, holiday concert, and Keys on the Key Festival
Key Biscayne Car Week (49.424)
An automotive race car festival providing residents and visitors an opportunity to
explore and enjoy a wide range of race cars
City Theater (48.750)
Offers professional theatre production of 6-7 short ten-minute plays curated in one
80 minute program for presentation to the Key Biscayne community and visitors
Intentionally left blank
Capital Improvement Program
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Function
The Village’s Capital Improvement Program (CIP) is strategically focused on
delivering Resiliency, Quality of Life, Public Safety and General Services with a
responsible and financially sound funding strategy.
Budget FY22 – FY26
Reference 5-Year CIP spreadsheets on pages 98-102)
Major Budget Highlights & Changes
Below is a summary of proposed 5-year CIP budget projects as they relate to the
Village’s goals and objectives. The Village continues to focus on Resilient
Infrastructure, Public Safety, Quality of Life and General Services projects.
The below summary includes a brief project synopsis and total project cost:
General Services
1. Fleet
This line item funds the purchase of approximately 7 public safety & service vehicles
Total Project Cost: On-going
Annual Proposed Allocation: $300,000 (General Funds $300,000)
2. Facility Repair & Renovations
This line item funds repair and renovations of the Village Hall, Fire Station, Community
Center, and other Village owned facilities.
Total Project Cost: On-going
Annual Proposed Allocation: $150,000 (General Funds $150,000)
Public Safety
3. Vessel Exclusion Zone
This line item funds the construction of an additional 15 regulatory buoys to
demarcate the vessel exclusion area
Total Project Cost: $48,500
FY22 Proposed Allocation: $48,500 (General Funds $48,500)
Resiliency
4. Resilient Infrastructure Integration Strategy, Implementation, and Program
Management
Capital Improvement Program
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Professional services agreement for the implementation of a Village-wide
resiliency program
Total Project Cost: $474,000
FY22 Proposed Allocation: $474,000 (General Funds $237,000, Stormwater Fund $237,000)
FY23-FY26 See attached Exhibit 1
5. Utility Undergrounding Phase 1
This line item funds the project planning & design phases
Total Project Cost: $11,600,000
FY22 Proposed Allocation: $200,000 (ARPA $200,000)
FY23-FY26 See attached Exhibit 1
6. Stormwater Infrastructure Improvements, K-8 School Central Basin
This line item funds the project’s design criteria package and a portion of the design-
build contract
Total Project Cost: $4,020,433
FY22 Proposed Allocation: $1,556,130 (ARPA $1,056,130, EPA STAG Clean-Water SRF
$500,000)
FY23-FY26 See attached Exhibit 1
7. Shoreline Protection - 2021 Beach and Dune Renourishment
This line item funds a three (3) year post construction monitoring process as required
by FDEP
Total Project Cost: On-going
FY22 Proposed Allocation: $100,000 (General Funds $100,000)
FY23-FY26 See attached Exhibit 1
8. Facilities Lighting Retrofit – Community Center
This line item funds the LED retrofit of the Community center lights
Total Project Cost: $260,000
FY22 Proposed Allocation: $260,000 (ARPA $260,000)
9. Village-wide Electric Vehicle Charging Stations
This line item funds the installation of multiple electric vehicle charging stations at
various locations throughout the Village
Total Project Cost: $60,000
FY22 Proposed Allocation: $60,000 (ARPA $60,000)
Capital Improvement Program
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Quality of Life - Transportation
10. Crandon Boulevard Bike and Pedestrian Improvements This line item funds
a phase of the project’s design and construction process. The project
includes reorganization of regulatory signage, repositioning of Rectangular
Rapid Flashing Beacons, reconsideration of marked crosswalks less than 600
feet in spacing, elimination of crosswalks at certain other locations,
increased pedestrian head start and crossing times in each signal phase,
complete pedestrian phasing (pedestrian scrambles, installation of
pedestrian count down signals where not in place, shortening pedestrian
walking distance with curb extensions , geometric improvements to
medians at certain locations, lighting improvements, and separated Bike
Lanes and/or Green Bike Lanes
Total Project Cost: $2,000,000
FY22 Proposed Allocation: $900,000 (ARPA $500,000, Transportation Fund $300,000, Grant
$100,000)
FY23-FY26 See attached Exhibit 1
Quality of Life - Facilities
11. Community Center Roof Replacement
This line item funds the construction of a new roof at the community center
Total Project Cost: $200,000
FY22 Proposed Allocation: $200,000 (ARPA $200,000)
FY22 Project Phase: One time purchase
12. Community Center Air Conditioner Replacement
This line item funds the purchase and installation of a roof top air conditioning unit
Total Project Cost: $45,000
FY22 Proposed Allocation: $45,000 (ARPA $45,000)
FY22 Project Phase: One time purchase
13. Community Center Spin Bike Replacement
This line item funds the purchase of new spin bikes
Total Project Cost: $60,000
FY22 Proposed Allocation: $60,000 (General Funds $60,000)
FY22 Project Phase: One Time purchase
Capital Improvement Program
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Quality of Life – Parks and Open Space
14. Paradise Park
This line item funds the park construction
Total Project Cost: $1,600,000
FY22 Proposed Allocation: $400,000 (ARPA $200,000, Grants $200,000, $1,200,000 funded in
FY21)
FY22 Project Phase: Construction
15. Beach Park Improvements
This line item funds the planning & design of the beach park improvements. Project
scope includes renovation of existing structures, reconstruction of sidewalks,
pathways, walls, and greenspaces
Total Project Cost: $2,000,000
FY22 Proposed Allocation: $650,000 (ARPA $650,000)
FY23-FY26 See attached Exhibit 1
16. Beach Park Sewer Extension
This line item funds the construction of a sewer extension at Beach Park supporting the
septic to sewer conversion initiative
Total Project Cost: $42,000
FY22 Proposed Allocation: $42,000(ARPA $42,000)
FY22 Project Phase: Construction
17. Lake Park Improvements
This line item funds improvements of Lake Park gazebo
Total Project Cost: $77,000
FY22 Proposed Allocation: $77,000(ARPA $270,000, FDEP FRDAP Grant $50,000)
FY22 Project Phase: Construction
18. Hampton Park Improvements
This line item funds drainage improvements and beautification of Hampton Park
Total Project Cost: $50,000
FY22 Proposed Allocation: $50,000(FDEP FRDAP Grant $50,000)
FY22 Project Phase: Construction
19. Village Hall Landscape/Hardscape Improvements
Capital Improvement Program
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
This line item funds landscape and hardscape improvements at Village Hall
Total Project Cost: $50,000
FY22 Proposed Allocation: $50,000(General Funds $50,000)
FY22 Project Phase: Construction
20. Public Beach Access Improvements
This line item funds design and construction of the public beach access at the Sands
condominium
Total Project Cost: $70,000
FY22 Proposed Allocation: $70,000(ARPA $70,000)
FY22 Project Phase: Design & Construction
21. St. Agnes Lighting Replacement & Retrofit
This line item funds design & construction of lighting replacement at St. Agnes Church
sports fields
Total Project Cost: $240,000
FY22 Proposed Allocation: $240,000(General Funds $240,000)
FY22 Project Phase: Design & Construction
22. Splashpad Replacement
This line item funds the replacement of the splashpad located at Village Green
Total Project Cost: $150,000
FY22 Proposed Allocation: $150,000 (General Funds $150,000)
FY22 Project Phase: Design & Construction
23. Calusa Park Tennis Court Surfacing, and Nets & Windscreen Replacement
This line item funds court resurfacing, replacement of nets and windscreens at the
Calusa Park Tennis Courts
Total Project Cost: $60,000
FY22 Proposed Allocation: $60,000(ARPA $60,000)
FY22 Project Phase: Design & Construction
24. Village Green Interior Sidewalk Renovation
This line item funds the interior sidewalk renovation at Village green
Total Project Cost: $60,000
FY22 Proposed Allocation: $60,000(ARPA $60,000)
FY22 Project Phase: Design & Construction
Capital Improvement Program
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Budget FY22 ANNUAL COST GF GOB SR ARP GRANT OTHERGENERAL SERVICES
FLEET 300,000 300,000
FACILITY REPAIRS & RENOVATIONS 150,000 150,000
ENTERPRISE INTEGRATION SYSTEM -
GENERAL SERVICES - TOTAL 450,000 450,000 - - - - -
PUBLIC SAFETY
FIRE ENGINE REPLACEMENT -
LIFEPAK REPLACEMENTS -
STRETCHER REPLACEMENT -
SAFE ROUTES TO SCHOOLS PROJECT - CONSTRUCTION -
POLICE BOATS -
CCTV & SECURITY SYSTEM INTEGRATION & UPGRADE -
EMERGENCY OPERATIONS CENTER CONSTRUCTION -
VESSEL EXCLUSION ZONE IMPROVEMENTS 48,500 48,500
PUBLIC SAFETY - TOTAL 48,500 48,500 - - - - -
RESILIENCY
*RESILIENT INFRASTRUCTURE INTEGRATION STRATEGY/ IMPLEMENTATION PLAN 474,000 237,000 237,000
*UTILITY UNDERGROUNDING PHASE 1 200,000 200,000
UTILITY UNDERGROUNDING PHASE 2 -
UTILITY UNDERGROUNDING PHASE 3 -
UTILITY UNDERGROUNDING PHASE 4 -
VILLAGE WIDE STREET LIGHTING (INTEGRATED WITH UTILITY UNDERGROUNDING)-
ROADWAY IMRPOVEMENTS PHASE 1 -
ROADWAY IMRPOVEMENTS PHASE 2 -
ROADWAY IMRPOVEMENTS PHASE 3 -
STORMWATER INFRASTRUCTURE IMPROVEMENTS -
*Area 1 - K-8 School Central Basin 1,556,130 1,056,130 500,000
Area 2 - K-8 School South Basin -
Area 3 - West Heather Dr. Corridor -
Area 4 - Village Green Park -
Area 5 - Holiday Colony -
Area 6 - The Gardens District -
Area 7 - Ocean Lane Drive -
Area 8 - Harbor Drive Corridor -
Area 9 - Westwood Drive Corridor -
Area 10 - Allendale Rd, Warren Ln and Hampton Ln Corridors -
Area 11 - West Enid Drive Corridor -
Area 12 – Palmwood Drive Corridor -
Area 13 - Sabal Drive Corridor -
Area 14 - Curtiswood Drive Corridor -
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2021) PHASE 1 100,000 100,000
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2024) PHASE 2 - -
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2027) PHASE 3 -
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2031) PHASE 4 -
SHORELINE PROTECTION - OFFSHORE BREAKWATER PRELIMINARY ANALYSIS -
SHORELINE PROTECTION - OFFSHORE BREAKWATER -
FACILITIES LIGHTING RETROFIT -
Community Center 260,000 260,000
Village Hall -
Fire Station -
FACILITIES SOLAR ENERGY CONVERSION -
Community Center -
Village Hall -
Fire Station -
VILLAGE WIDE IRRIGATION RETROFIT -
COMMUNITY CENTER GENERATOR -
VILLAGE WIDE EV CHARGING STATIONS 60,000 60,000
STORMWATER TREATMENT & QUALITY -
RESILIENCY TOTAL 2,650,130 337,000 - 237,000 1,576,130 - 500,000
QUALITY OF LIFE - TRANSPORTATION
CRANDON BLVD BIKE AND PEDESTRIAN IMPROVEMENTS 900,000 500,000 100,000 300,000
TRAFFIC CIRCLE IMPROVEMENTS -
VILLAGE HALL PARKING GARAGE -
PUBLIC BEACH ACCESS IMPROVEMENTS -
Access point at Sands 70,000 70,000
Access Points and Commodore Club South and Casa Del Mar -
VILLAGE WIDE WAY FINDING SYSTEM -
QOL - TRANSPORTATION 970,000 - - - 570,000 100,000 300,000
QUALITY OF LIFE - BEAUTIFICATION
VILLAGE ARTWORK -
ENTRY BLOCK SIGN -
VILLAGE WIDE LANDSCAPE ENHANCEMENTS -
QOL - BEAUTIFICATION - - - - - - -
QUALITY OF LIFE - FACILITIES
COMMUNITY CENTER ROOF REPLACEMENT 200,000 200,000
COMMUNITY CENTER EXPANSION -
COMMUNITY CENTER RTU REPLACEMENT 45,000 45,000
COMMUNITY CENTER STRENGTH AND CARDIO REPLACEMENT (10YR)-
COMMUNITY CENTER SPIN BIKE REPLACEMENT 60,000 60,000
QOL - FACILITIES 305,000 60,000 - - 245,000 - -
QUALITY OF LIFE - PARKS & OPEN SPACE
SKATE PARK -
PARADISE PARK - REMEDIATION & CONSTRUCTION 400,000 200,000 200,000
BEACH PARK IMPROVEMENTS 650,000 650,000
BEACH PARK SEWER EXTENSION 42,000 42,000
LAKE PARK IMPROVEMENTS - CONSTRUCTION 77,000 27,000 50,000
HAMPTON PARK IMPROVEMENTS 50,000 50,000
HARBOR PARK IMPROVEMENTS -
VILLAGE HALL COURT YARD LANDSCAPE/HARDSCAPE IMPROVEMENTS 50,000 21,861 28,139
MAST ACADEMY ARTIFICIAL TURF REPLACEMENT -
ST. AGNES LIGHTING REPLACEMENT & LED RETRO-FIT 240,000 240,000
PLAYGROUND EQUIPMENT REPLACEMENT - UNDER 5 AREA -
PLAYGROUND EQUIPMENT REPLACEMENT - OVER 5 AREA -
SPLASH PAD REPLACEMENT 150,000 150,000
VILLAGE GREEN ARTIFICIAL TURF REPLACEMENT -
CALUSA PARK TENNIS COURT SURFACING, NETS & WINDSCREEENS REPLACEMENT 60,000 60,000
VILLAGE GREEN INTERIOR SIDEWALK RENOVATION 60,000 60,000
QOL - PARKS & OPEN SPACES 1,779,000 411,861 - - 1,067,139 300,000 -
6,202,630 1,307,361 - 237,000 3,458,269 400,000 800,000
CAPITAL IMPROVEMENT PROGRAM FY2022
Capital Improvement Program
Budget Year 2021-2022
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Budget FY23 ANNUAL COST GF GOB SR ARP GRANT OTHERGENERAL SERVICES
FLEET 300,000 300,000
FACILITY REPAIRS & RENOVATIONS 150,000 150,000
ENTERPRISE INTEGRATION SYSTEM -
GENERAL SERVICES - TOTAL 450,000 450,000 - - - - -
PUBLIC SAFETY
FIRE ENGINE REPLACEMENT 300,000 300,000
LIFEPAK REPLACEMENTS 180,000 180,000
STRETCHER REPLACEMENT 40,000 40,000
SAFE ROUTES TO SCHOOLS PROJECT - CONSTRUCTION -
POLICE BOATS -
CCTV & SECURITY SYSTEM INTEGRATION & UPGRADE 100,000 100,000
EMERGENCY OPERATIONS CENTER CONSTRUCTION -
VESSEL EXCLUSION ZONE IMPROVEMENTS -
PUBLIC SAFETY - TOTAL 620,000 520,000 - - 100,000 - -
RESILIENCY
*RESILIENT INFRASTRUCTURE INTEGRATION STRATEGY/ IMPLEMENTATION PLAN 150,000 150,000
*UTILITY UNDERGROUNDING PHASE 1 4,200,000 4,200,000
UTILITY UNDERGROUNDING PHASE 2 770,000 770,000
UTILITY UNDERGROUNDING PHASE 3 -
UTILITY UNDERGROUNDING PHASE 4 -
VILLAGE WIDE STREET LIGHTING (INTEGRATED WITH UTILITY UNDERGROUNDING)-
ROADWAY IMRPOVEMENTS PHASE 1 3,600,000 3,600,000
ROADWAY IMRPOVEMENTS PHASE 2 -
ROADWAY IMRPOVEMENTS PHASE 3 -
STORMWATER INFRASTRUCTURE IMPROVEMENTS -
*Area 1 - K-8 School Central Basin 2,464,303 2,464,303
Area 2 - K-8 School South Basin 1,552,942 1,552,942
Area 3 - West Heather Dr. Corridor -
Area 4 - Village Green Park -
Area 5 - Holiday Colony -
Area 6 - The Gardens District -
Area 7 - Ocean Lane Drive -
Area 8 - Harbor Drive Corridor -
Area 9 - Westwood Drive Corridor -
Area 10 - Allendale Rd, Warren Ln and Hampton Ln Corridors -
Area 11 - West Enid Drive Corridor -
Area 12 – Palmwood Drive Corridor -
Area 13 - Sabal Drive Corridor -
Area 14 - Curtiswood Drive Corridor -
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2021) PHASE 1 100,000 100,000
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2024) PHASE 2 -
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2027) PHASE 3 -
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2031) PHASE 4 -
SHORELINE PROTECTION - OFFSHORE BREAKWATER PRELIMINARY ANALYSIS -
SHORELINE PROTECTION - OFFSHORE BREAKWATER -
FACILITIES LIGHTING RETROFIT -
Community Center -
Village Hall 200,000 200,000
Fire Station -
FACILITIES SOLAR ENERGY CONVERSION -
Community Center 200,000 200,000
Village Hall -
Fire Station -
VILLAGE WIDE IRRIGATION RETROFIT 200,000 200,000
COMMUNITY CENTER GENERATOR 250,000 250,000
VILLAGE WIDE EV CHARGING STATIONS -
STORMWATER TREATMENT & QUALITY -
RESILIENCY TOTAL 13,687,245 - 8,820,000 4,017,245 850,000 - -
QUALITY OF LIFE - TRANSPORTATION
CRANDON BLVD BIKE AND PEDESTRIAN IMPROVEMENTS 600,000 400,000 200,000
TRAFFIC CIRCLE IMPROVEMENTS -
VILLAGE HALL PARKING GARAGE -
PUBLIC BEACH ACCESS IMPROVEMENTS -
Access point at Sands -
Access Points and Commodore Club South and Casa Del Mar 140,000 140,000
VILLAGE WIDE WAY FINDING SYSTEM -
QOL - TRANSPORTATION 740,000 - - - 400,000 140,000 200,000
QUALITY OF LIFE - BEAUTIFICATION
VILLAGE ARTWORK -
ENTRY BLOCK SIGN 50,000 50,000
VILLAGE WIDE LANDSCAPE ENHANCEMENTS - QOL - BEAUTIFICATION 50,000 50,000 - - - - -
QUALITY OF LIFE - FACILITIES - - - - -
COMMUNITY CENTER ROOF REPLACEMENT -
COMMUNITY CENTER EXPANSION -
COMMUNITY CENTER RTU REPLACEMENT -
COMMUNITY CENTER STRENGTH AND CARDIO REPLACEMENT (10YR)-
COMMUNITY CENTER SPIN BIKE REPLACEMENT -
QOL - FACILITIES - - - - - - -
QUALITY OF LIFE - PARKS & OPEN SPACE
SKATE PARK 150,000 37,500 112,500
PARADISE PARK - REMEDIATION & CONSTRUCTION -
BEACH PARK IMPROVEMENTS 1,350,000 1,350,000
BEACH PARK SEWER EXTENSION -
LAKE PARK IMPROVEMENTS - CONSTRUCTION -
HAMPTON PARK IMPROVEMENTS -
HARBOR PARK IMPROVEMENTS -
VILLAGE HALL COURT YARD LANDSCAPE/HARDSCAPE IMPROVEMENTS -
MAST ACADEMY ARTIFICIAL TURF REPLACEMENT 650,000 650,000
ST. AGNES LIGHTING REPLACEMENT & LED RETRO-FIT -
PLAYGROUND EQUIPMENT REPLACEMENT - UNDER 5 AREA 220,000 220,000
PLAYGROUND EQUIPMENT REPLACEMENT - OVER 5 AREA -
SPLASH PAD REPLACEMENT -
VILLAGE GREEN ARTIFICIAL TURF REPLACEMENT -
CALUSA PARK TENNIS COURT SURFACING, NETS & WINDSCREEENS REPLACEMENT -
VILLAGE GREEN INTERIOR SIDEWALK RENOVATION -
QOL - PARKS & OPEN SPACES 2,370,000 687,500 - - 1,570,000 112,500 -
17,917,245 1,707,500 8,820,000 4,017,245 2,920,000 252,500 200,000
FY2023CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Budget FY24 ANNUAL COST GF GOB SR GRANT OTHERGENERAL SERVICES -
FLEET 300,000 300,000
FACILITY REPAIRS & RENOVATIONS 150,000 150,000
ENTERPRISE INTEGRATION SYSTEM -
GENERAL SERVICES - TOTAL 450,000 450,000 - - - -
PUBLIC SAFETY -
FIRE ENGINE REPLACEMENT 300,000 300,000
LIFEPAK REPLACEMENTS -
STRETCHER REPLACEMENT 40,000 40,000
SAFE ROUTES TO SCHOOLS PROJECT - CONSTRUCTION -
POLICE BOATS -
CCTV & SECURITY SYSTEM INTEGRATION & UPGRADE 100,000 100,000
EMERGENCY OPERATIONS CENTER CONSTRUCTION -
VESSEL EXCLUSION ZONE IMPROVEMENTS -
PUBLIC SAFETY - TOTAL 440,000 440,000 - - - -
RESILIENCY
*RESILIENT INFRASTRUCTURE INTEGRATION STRATEGY/ IMPLEMENTATION PLAN 150,000 150,000
*UTILITY UNDERGROUNDING PHASE 1 3,600,000 3,600,000
UTILITY UNDERGROUNDING PHASE 2 5,390,000 5,390,000
UTILITY UNDERGROUNDING PHASE 3 -
UTILITY UNDERGROUNDING PHASE 4 -
VILLAGE WIDE STREET LIGHTING (INTEGRATED WITH UTILITY UNDERGROUNDING)-
ROADWAY IMRPOVEMENTS PHASE 1 2,600,000 2,600,000
ROADWAY IMRPOVEMENTS PHASE 2 1,000,000 1,000,000
ROADWAY IMRPOVEMENTS PHASE 3 -
STORMWATER INFRASTRUCTURE IMPROVEMENTS -
*Area 1 - K-8 School Central Basin -
Area 2 - K-8 School South Basin 1,552,942 1,552,942
Area 3 - West Heather Dr. Corridor 291,709 291,709
Area 4 - Village Green Park -
Area 5 - Holiday Colony -
Area 6 - The Gardens District -
Area 7 - Ocean Lane Drive -
Area 8 - Harbor Drive Corridor -
Area 9 - Westwood Drive Corridor -
Area 10 - Allendale Rd, Warren Ln and Hampton Ln Corridors -
Area 11 - West Enid Drive Corridor -
Area 12 – Palmwood Drive Corridor -
Area 13 - Sabal Drive Corridor -
Area 14 - Curtiswood Drive Corridor -
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2021) PHASE 1 100,000 100,000
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2024) PHASE 2 2,500,000 2,500,000
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2027) PHASE 3 -
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2031) PHASE 4 -
SHORELINE PROTECTION - OFFSHORE BREAKWATER PRELIMINARY ANALYSIS 1,000,000 1,000,000
SHORELINE PROTECTION - OFFSHORE BREAKWATER 600,000 600,000
FACILITIES LIGHTING RETROFIT -
Community Center -
Village Hall -
Fire Station 200,000 200,000
FACILITIES SOLAR ENERGY CONVERSION -
Community Center -
Village Hall 200,000 200,000
Fire Station -
VILLAGE WIDE IRRIGATION RETROFIT -
COMMUNITY CENTER GENERATOR -
VILLAGE WIDE EV CHARGING STATIONS -
STORMWATER TREATMENT & QUALITY -
RESILIENCY TOTAL 19,184,651 400,000 16,940,000 1,844,651 - -
QUALITY OF LIFE - TRANSPORTATION - -
CRANDON BLVD BIKE AND PEDESTRIAN IMPROVEMENTS -
TRAFFIC CIRCLE IMPROVEMENTS 584,375 584,375
VILLAGE HALL PARKING GARAGE 300,000 300,000
PUBLIC BEACH ACCESS IMPROVEMENTS -
Access point at Sands -
Access Points and Commodore Club South and Casa Del Mar -
VILLAGE WIDE WAY FINDING SYSTEM -
QOL - TRANSPORTATION 884,375 884,375 - - - - QUALITY OF LIFE - BEAUTIFICATION
VILLAGE ARTWORK 60,000 60,000
ENTRY BLOCK SIGN -
VILLAGE WIDE LANDSCAPE ENHANCEMENTS 60,000 60,000
QOL - BEAUTIFICATION 120,000 120,000 - - - - QUALITY OF LIFE - FACILITIES - -
COMMUNITY CENTER ROOF REPLACEMENT -
COMMUNITY CENTER EXPANSION 1,000,000 1,000,000
COMMUNITY CENTER RTU REPLACEMENT -
COMMUNITY CENTER STRENGTH AND CARDIO REPLACEMENT (10YR)-
COMMUNITY CENTER SPIN BIKE REPLACEMENT -
QOL - FACILITIES 1,000,000 1,000,000 - - - - QUALITY OF LIFE - PARKS & OPEN SPACE
SKATE PARK -
PARADISE PARK - REMEDIATION & CONSTRUCTION -
BEACH PARK IMPROVEMENTS -
BEACH PARK SEWER EXTENSION -
LAKE PARK IMPROVEMENTS - CONSTRUCTION -
HAMPTON PARK IMPROVEMENTS -
HARBOR PARK IMPROVEMENTS -
VILLAGE HALL COURT YARD LANDSCAPE/HARDSCAPE IMPROVEMENTS -
MAST ACADEMY ARTIFICIAL TURF REPLACEMENT -
ST. AGNES LIGHTING REPLACEMENT & LED RETRO-FIT -
PLAYGROUND EQUIPMENT REPLACEMENT - UNDER 5 AREA -
PLAYGROUND EQUIPMENT REPLACEMENT - OVER 5 AREA -
SPLASH PAD REPLACEMENT -
VILLAGE GREEN ARTIFICIAL TURF REPLACEMENT 700,000 700,000
CALUSA PARK TENNIS COURT SURFACING, NETS & WINDSCREEENS REPLACEMENT -
VILLAGE GREEN INTERIOR SIDEWALK RENOVATION -
QOL - PARKS & OPEN SPACES 700,000 700,000 - - - -
21,779,026 2,994,375 16,940,000 1,844,651 - -
FY2024CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program
Budget Year 2021-2022
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Budget FY25 ANNUAL COST GF GOB SR GRANT OTHERGENERAL SERVICES
FLEET 300,000 300,000
FACILITY REPAIRS & RENOVATIONS 150,000 150,000
ENTERPRISE INTEGRATION SYSTEM 150,000 150,000
GENERAL SERVICES - TOTAL 600,000 600,000 - - - -
PUBLIC SAFETY
FIRE ENGINE REPLACEMENT -
LIFEPAK REPLACEMENTS -
STRETCHER REPLACEMENT -
SAFE ROUTES TO SCHOOLS PROJECT - CONSTRUCTION -
POLICE BOATS -
CCTV & SECURITY SYSTEM INTEGRATION & UPGRADE 100,000 100,000
EMERGENCY OPERATIONS CENTER CONSTRUCTION -
VESSEL EXCLUSION ZONE IMPROVEMENTS -
PUBLIC SAFETY - TOTAL 100,000 100,000 - - - -
RESILIENCY
*RESILIENT INFRASTRUCTURE INTEGRATION STRATEGY/ IMPLEMENTATION PLAN 150,000 150,000
*UTILITY UNDERGROUNDING PHASE 1 3,600,000 3,600,000
UTILITY UNDERGROUNDING PHASE 2 4,620,000 4,620,000
UTILITY UNDERGROUNDING PHASE 3 690,000 690,000
UTILITY UNDERGROUNDING PHASE 4 -
VILLAGE WIDE STREET LIGHTING (INTEGRATED WITH UTILITY UNDERGROUNDING)-
ROADWAY IMRPOVEMENTS PHASE 1 2,600,000 2,600,000
ROADWAY IMRPOVEMENTS PHASE 2 3,000,000 3,000,000
ROADWAY IMRPOVEMENTS PHASE 3 -
STORMWATER INFRASTRUCTURE IMPROVEMENTS -
*Area 1 - K-8 School Central Basin -
Area 2 - K-8 School South Basin -
Area 3 - West Heather Dr. Corridor 2,625,384 2,625,384
Area 4 - Village Green Park 276,121 276,121
Area 5 - Holiday Colony -
Area 6 - The Gardens District -
Area 7 - Ocean Lane Drive -
Area 8 - Harbor Drive Corridor -
Area 9 - Westwood Drive Corridor -
Area 10 - Allendale Rd, Warren Ln and Hampton Ln Corridors -
Area 11 - West Enid Drive Corridor -
Area 12 – Palmwood Drive Corridor -
Area 13 - Sabal Drive Corridor -
Area 14 - Curtiswood Drive Corridor -
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2021) PHASE 1 -
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2024) PHASE 2 100,000 100,000
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2027) PHASE 3 -
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2031) PHASE 4 -
SHORELINE PROTECTION - OFFSHORE BREAKWATER PRELIMINARY ANALYSIS -
SHORELINE PROTECTION - OFFSHORE BREAKWATER 500,000 500,000
FACILITIES LIGHTING RETROFIT -
Community Center -
Village Hall -
Fire Station -
FACILITIES SOLAR ENERGY CONVERSION -
Community Center -
Village Hall -
Fire Station 200,000 200,000
VILLAGE WIDE IRRIGATION RETROFIT -
COMMUNITY CENTER GENERATOR -
VILLAGE WIDE EV CHARGING STATIONS -
STORMWATER TREATMENT & QUALITY 450,000 450,000
RESILIENCY TOTAL 18,811,505 200,000 15,260,000 2,901,505 450,000 -
QUALITY OF LIFE - TRANSPORTATION
CRANDON BLVD BIKE AND PEDESTRIAN IMPROVEMENTS -
TRAFFIC CIRCLE IMPROVEMENTS 1,168,750 1,168,750
VILLAGE HALL PARKING GARAGE 300,000 300,000
PUBLIC BEACH ACCESS IMPROVEMENTS -
Access point at Sands -
Access Points and Commodore Club South and Casa Del Mar -
VILLAGE WIDE WAY FINDING SYSTEM 75,000 75,000
QOL - TRANSPORTATION 1,543,750 1,243,750 - - - 300,000
QUALITY OF LIFE - BEAUTIFICATION
VILLAGE ARTWORK 60,000 60,000
ENTRY BLOCK SIGN -
VILLAGE WIDE LANDSCAPE ENHANCEMENTS -
QOL - BEAUTIFICATION 60,000 60,000 - - - -
QUALITY OF LIFE - FACILITIES
COMMUNITY CENTER ROOF REPLACEMENT -
COMMUNITY CENTER EXPANSION 8,000,000 8,000,000
COMMUNITY CENTER RTU REPLACEMENT -
COMMUNITY CENTER STRENGTH AND CARDIO REPLACEMENT (10YR)-
COMMUNITY CENTER SPIN BIKE REPLACEMENT -
QOL - FACILITIES 8,000,000 8,000,000 - - - -
QUALITY OF LIFE - PARKS & OPEN SPACE
SKATE PARK -
PARADISE PARK - REMEDIATION & CONSTRUCTION -
BEACH PARK IMPROVEMENTS -
BEACH PARK SEWER EXTENSION -
LAKE PARK IMPROVEMENTS - CONSTRUCTION -
HAMPTON PARK IMPROVEMENTS -
HARBOR PARK IMPROVEMENTS -
VILLAGE HALL COURT YARD LANDSCAPE/HARDSCAPE IMPROVEMENTS -
MAST ACADEMY ARTIFICIAL TURF REPLACEMENT -
ST. AGNES LIGHTING REPLACEMENT & LED RETRO-FIT -
PLAYGROUND EQUIPMENT REPLACEMENT - UNDER 5 AREA -
PLAYGROUND EQUIPMENT REPLACEMENT - OVER 5 AREA -
SPLASH PAD REPLACEMENT -
VILLAGE GREEN ARTIFICIAL TURF REPLACEMENT -
CALUSA PARK TENNIS COURT SURFACING, NETS & WINDSCREEENS REPLACEMENT -
VILLAGE GREEN INTERIOR SIDEWALK RENOVATION -
QOL - PARKS & OPEN SPACES - - - - - -
21,115,255 2,203,750 15,260,000 2,901,505 450,000
FY2025CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program
Budget Year 2021-2022
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Budget FY26 ANNUAL COST GF GOB SR GRANT OTHERGENERAL SERVICES
FLEET 300,000 300,000
FACILITY REPAIRS & RENOVATIONS 150,000 150,000
ENTERPRISE INTEGRATION SYSTEM 150,000 150,000
GENERAL SERVICES - TOTAL 600,000 600,000 - - -
PUBLIC SAFETY
FIRE ENGINE REPLACEMENT -
LIFEPAK REPLACEMENTS -
STRETCHER REPLACEMENT -
SAFE ROUTES TO SCHOOLS PROJECT - CONSTRUCTION -
POLICE BOATS -
CCTV & SECURITY SYSTEM INTEGRATION & UPGRADE -
EMERGENCY OPERATIONS CENTER CONSTRUCTION -
VESSEL EXCLUSION ZONE IMPROVEMENTS -
PUBLIC SAFETY - TOTAL - - - - - -
RESILIENCY -
*RESILIENT INFRASTRUCTURE INTEGRATION STRATEGY/ IMPLEMENTATION PLAN 150,000 150,000
*UTILITY UNDERGROUNDING PHASE 1 -
UTILITY UNDERGROUNDING PHASE 2 4,620,000 4,620,000
UTILITY UNDERGROUNDING PHASE 3 4,830,000 4,830,000
UTILITY UNDERGROUNDING PHASE 4 -
VILLAGE WIDE STREET LIGHTING (INTEGRATED WITH UTILITY UNDERGROUNDING)-
ROADWAY IMRPOVEMENTS PHASE 1 2,600,000 2,600,000
ROADWAY IMRPOVEMENTS PHASE 2 3,000,000 3,000,000
ROADWAY IMRPOVEMENTS PHASE 3 -
STORMWATER INFRASTRUCTURE IMPROVEMENTS -
*Area 1 - K-8 School Central Basin -
Area 2 - K-8 School South Basin -
Area 3 - West Heather Dr. Corridor -
Area 4 - Village Green Park 2,485,091 2,485,091
Area 5 - Holiday Colony 220,030 220,030
Area 6 - The Gardens District -
Area 7 - Ocean Lane Drive -
Area 8 - Harbor Drive Corridor -
Area 9 - Westwood Drive Corridor -
Area 10 - Allendale Rd, Warren Ln and Hampton Ln Corridors -
Area 11 - West Enid Drive Corridor -
Area 12 – Palmwood Drive Corridor -
Area 13 - Sabal Drive Corridor -
Area 14 - Curtiswood Drive Corridor -
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2021) PHASE 1 -
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2024) PHASE 2 100,000 100,000
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2027) PHASE 3 -
SHORELINE PROTECTION: BEACH RENOURISHMENT & DUNE RESTORATION (2031) PHASE 4 -
SHORELINE PROTECTION - OFFSHORE BREAKWATER PRELIMINARY ANALYSIS -
SHORELINE PROTECTION - OFFSHORE BREAKWATER 500,000 500,000
FACILITIES LIGHTING RETROFIT -
Community Center -
Village Hall -
Fire Station -
FACILITIES SOLAR ENERGY CONVERSION -
Community Center -
Village Hall -
Fire Station -
VILLAGE WIDE IRRIGATION RETROFIT -
COMMUNITY CENTER GENERATOR -
VILLAGE WIDE EV CHARGING STATIONS -
STORMWATER TREATMENT & QUALITY -
RESILIENCY TOTAL 18,505,120 - 15,800,000 2,705,120 - -
QUALITY OF LIFE - TRANSPORTATION -
CRANDON BLVD BIKE AND PEDESTRIAN IMPROVEMENTS -
TRAFFIC CIRCLE IMPROVEMENTS 584,375 584,375
VILLAGE HALL PARKING GARAGE 6,000,000 6,000,000
PUBLIC BEACH ACCESS IMPROVEMENTS -
Access point at Sands -
Access Points and Commodore Club South and Casa Del Mar -
VILLAGE WIDE WAY FINDING SYSTEM 75,000 75,000
QOL - TRANSPORTATION 659,375 659,375 - - - QUALITY OF LIFE - BEAUTIFICATION -
VILLAGE ARTWORK -
ENTRY BLOCK SIGN -
VILLAGE WIDE LANDSCAPE ENHANCEMENTS -
QOL - BEAUTIFICATION - - - - - QUALITY OF LIFE - FACILITIES -
COMMUNITY CENTER ROOF REPLACEMENT -
COMMUNITY CENTER EXPANSION 6,000,000 6,000,000
COMMUNITY CENTER RTU REPLACEMENT -
COMMUNITY CENTER STRENGTH AND CARDIO REPLACEMENT (10YR)350,000 350,000
COMMUNITY CENTER SPIN BIKE REPLACEMENT -
QOL - FACILITIES 6,350,000 6,350,000 - - - QUALITY OF LIFE - PARKS & OPEN SPACE -
SKATE PARK -
PARADISE PARK - REMEDIATION & CONSTRUCTION -
BEACH PARK IMPROVEMENTS -
BEACH PARK SEWER EXTENSION -
LAKE PARK IMPROVEMENTS - CONSTRUCTION -
HAMPTON PARK IMPROVEMENTS -
HARBOR PARK IMPROVEMENTS -
VILLAGE HALL COURT YARD LANDSCAPE/HARDSCAPE IMPROVEMENTS -
MAST ACADEMY ARTIFICIAL TURF REPLACEMENT -
ST. AGNES LIGHTING REPLACEMENT & LED RETRO-FIT -
PLAYGROUND EQUIPMENT REPLACEMENT - UNDER 5 AREA -
PLAYGROUND EQUIPMENT REPLACEMENT - OVER 5 AREA 300,000 300,000
SPLASH PAD REPLACEMENT -
VILLAGE GREEN ARTIFICIAL TURF REPLACEMENT -
CALUSA PARK TENNIS COURT SURFACING, NETS & WINDSCREEENS REPLACEMENT -
VILLAGE GREEN INTERIOR SIDEWALK RENOVATION -
QOL - PARKS & OPEN SPACES 300,000 300,000 - - -
20,064,495 1,559,375 15,800,000 2,705,120 -
FY2026CAPITAL IMPROVEMENT PROGRAM
Special Revenue Transportation Fund
Budget Year 2021-2022
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Purpose
The Village of Key Biscayne is interested in promoting alternative mobility options
to improve bike and pedestrian safety, reduce environmental impacts (lower
carbon footprint) and enhance Villager’s well-being through the use of
transportation alternatives, reduction of vehicular congestion via infrastructure
improvements, leveraging of new technologies and promotion of low impact
locomotion.
In December 2016, the Village launched an electrified free public on demand
transit service to enhance local transportation within the Village. The goal of the
partnership that led to FreeBee on Key Biscayne was and continues to address
transportation and mobility issues found throughout the Key.
Prior Year’s Significant Accomplishments
On August 1, 2021, the lone FreeBee circulator converted to an on-demand as
ridership for the circulator was significantly lower than the on-demand vehicles.
July ridership for on-demand reached the highest levels since inception (7,524
total rides for the month). Adding a 5th on demand vehicle will likely result in
higher ridership for the remaining months of FY 21 and into FY 22 and will lower
response times.
Objectives
FreeBee, an on-demand and circulator ride service free to the community, was
introduced to the Village in December 2016. Since then, the service has been
widely accepted and utilized by Village residents.
Funding for the service is from a restricted Miami-Dade County revenue source
that can only be used for transit and transportation services/projects. The Village's
share of the People's Transportation Plan ("PTP") dollars is administered by the
Citizens' Independent Transportation Trust (CITT). This revenue source will be
utilized in FY22 to support the FreeBee transit service on Key Biscayne.
The level of service included in the FY22 Proposed Budget includes five on-
demand electric vehicles. The hours of operation within the Village of Key
Biscayne for FY22 continue to be 8:00am to 8:00pm on Sunday through Thursday,
8:00am to 10:00pm on Friday, and 10:00am to 10:00pm on Saturday. Whenever
the on-demand vehicles are not engaged in an active trip, they are available to
run the "KB Loop," contributing to the circulator service until receiving a request
for on-demand service. Both the on-demand and circulator service provide
ample public beach access for beach goers using public transit.
Special Revenue Transportation Fund
Budget Year 2021-2022
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The Village is working with the Miami-Dade County Transportation Planning
Organization (TPO) to identify a path forward for the Village to become a part of
the TPO SMART Plan within the County. The Village will be submitting to the State
for additional funding with a goal of further expanding the Freebee program
Major Budget Highlights & Changes
FY21 was the final year of the 15-year interlocal revenue sharing agreement
between Miami-Dade County and the Village for county toll bridge revenue that
was pledged for the Phase III Crandon Boulevard improvements. The debt
associated with the project will be fully matured in the 1st quarter of FY22.
Special Revenue Transportation Fund
Budget Year 2021-2022
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The fund includes a $300k transfer out to fund to the CIP Fund for purposes of
funding the Crandon Blvd Bike & Pedestrian Safety project which is an eligible
Transportation expenditure for CITT funds.
Debt Service
TRANSPORTATION TAX REVENUE REFUNDING BONDS, SERIES 2011
On September 30, 2011, the Village issued $2,808,952 of Transportation Tax
Revenue Refunding Bonds, Series 2011 for the purpose of refunding the
Transportation Tax Revenue Bonds, Series 2005. The 2005 bonds financed a
portion of the costs of road improvements within the Village (Crandon Boulevard
Improvements – Phase II). The bonds mature on July 1, 2025. The bonds bear
interest on the outstanding principal balance from its date of issuance payable
quarterly on each January 1, April 1, July 1 and October 1 commencing January
1, 2012, at an interest rate equal to 2.42% per annum.
ROAD IMPROVEMENT REVENUE BONDS, SERIES 2006
On December 14, 2006, the Village issued $4,000,000 Road Improvement
Revenue Bonds, Series 2006, for the purpose of financing a portion of the costs of
road improvements within the Village (Crandon Boulevard Improvements – Phase
III), financing architectural, engineering, environmental, legal, and other planning
costs. The bonds mature on December 1, 2021. The Village has pledged toll
revenues to secure payment of the principal and interest
on the bonds. The bonds are due in quarterly principal installments. Interest
accrues at 4.05% per annum.
Intentionally left blank
Parks, Rec & Open Spaces Land Trust Fund
Budget Year 2021-2022
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Purpose
The PROS Fund was created in 2011 via Section 2-81 & 2-82 of the Code of
Ordinances and presented as a separate fund in Fiscal Year 2018 to provide more
transparency to readers of the financial statements. The Trust is funded annually
from a 1% transfer of Ad-Valorem revenues from the General Fund pursuant
to Ordinance 2016-5. Disbursements from the PROS Lands Trust Fund shall be
made only for the acquisition of properties which have been approved for
purchase or lease by the Village Council, improvements to the property which
enhance the recreational and open space purposed for which the land was
acquired, and all costs associated with each acquisition including, but not limited
to, appraisals, surveys, title search work, real property taxes, documentary stamps
and surtax fees, and other transaction costs. Oversight of this fund is primarily the
function of the Parks & Recreation Director.
Objectives
The Village will pursue the Florida Communities Trust Grant to partially off-set the
cost of the land acquisition for the Harbor Dr. properties. Development of the
property will continue to use the area as a green space and the planning and
design of a long-term improvement for the area as a public park that will
contribute to the Village’s overall flood management.
The Village is seeking and will identify potential land acquisitions to provide
additional parks, green spaces, and green based stormwater initiatives.
Major Budget Highlights & Changes
The Trust Fund will continue to receive the 1% transfer of ad-valorem revenue to
build its reserve for targeting land acquisitions. It is projected that by the end of
FY 22, the fund will have accumulated approximately $4 million.
Intentionally left blank
Parks, Rec & Open Spaces Land Trust Fund
Budget Year 2021-2022
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Intentionally left blank
Stormwater Enterprise Fund
Budget Year 2021-2022
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Purpose
Pursuant to Chapter 166 and Section 403 of the Florida Statutes, the Village is
authorized to construct, reconstruct, repair, improve and extend stormwater
drainage management systems and establish just and equitable rates, fees and
charges for the services and facilities provided by the stormwater system. The
Stormwater Utility Fund was established effective June 22, 1993 per Ordinance No.
93-11 to provide for the collection, storage, treatment and conveyance of
stormwater within the Village. A stormwater utility fee assessed against each
developed property within the Village for services and facilities provided by the
Stormwater System.
Prior Year’s Significant Accomplishments
The following section lists the accomplishments of the Public Works Department
for Fiscal Year 2021. The Village provided a higher level of service by providing
flood protection and controlling pollutant loading in the stormwater system. The
improvements consisted of one or a combination of the following:
• In collaboration with the Finance Department, identified an additional
697 ERU’s not previously billed resulting in an additional $141k of revenue
• Entire stormwater system is ahead of schedule of 100% cleaning, where
only 10% required by law
• Monitored newly installed backflow prevention valves on most of the
outfalls to Biscayne Bay and in the lowest lying areas within the Village
• Repaired stormwater conveyance elements such as gutters, catch basins,
and pipes
Objectives
Delivering Services, Projects & Programs
• Create a resilient island community with sustainable
practices
• Secure a new bond issue, encompassing the
refinancing and new money, to support approximately
$18MM of Stormwater Utility CIP over the next 3 fiscal
years.
• Initiate K-8 Design/Build project
Stormwater Enterprise Fund
Budget Year 2021-2022
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Providing Values-Based Government Services
• Ensure all Equivalent Residential Units (stormwater unit
for fee) are accounted for and billed correctly
• Target and apply for supplemental funding/grants for
Village priorities
Budget
Major Budget Highlights & Changes
Allocation of Salary and Benefits
Cost share for allocation of salary and benefits increased by $119,143. The
increase is mainly due to additional proposed positions within the Public Works
Department that spend time maintaining the Village’s stormwater system.
Operations & Maintenance
This line item includes all stormwater operation and maintenance that is
performed at high level of service, which is a proactive approach that achieves
Stormwater Enterprise Fund
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
regulatory compliance, water quality goals, and resident expectations while
optimizing system functionality and minimizing repair and replacement costs.
Summary of items included but not limited to:
• 100% of all catch basins cleaned annually
• 100% of all manholes cleaned annually
• 100% of all pipes cleaned annually
• 25% of drainage wells cleaned annually
• 100% of all pollution control boxed cleaned annually
• Cleaning of outfalls
• Stormwater pumps
Intentionally left blank
Solid Waste Enterprise Fund
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Purpose
The solid waste program provides residents in single family homes and duplexes
reliable garbage and recycling pick up. Residents in single-family homes or
duplexes receive two pick-ups of household garbage per week, yard waste pick-
up is once per week and once-a-month bulk waste pick-up. Recycling pick-up
for all areas is once per week (currently Wednesday). As in the previous year,
there will be no service on these holidays: Fourth of July, Thanksgiving Day, and
Christmas Day. The management of our solid waste, recycling and bulk trash
pickup presents opportunities in the upcoming year to address concerns the
Village has regarding the white glove retrieval and return of bins, the quality
control over the recycling program as well as opportunities for composting or
other means of sustainable re-use.
It is a priority to the Village to reduce, reuse and recycle. The Village’s Chief
Resilience and Sustainability Officer has been tasked with oversight of the solid
waste program given the tremendous opportunity to reduce our waste output,
ensure proper recycling through vendor accountability and public education,
and establish a low impact sustainable solid waste program.
Prior Year’s Significant Accomplishments
• Signed a new solid waste contract which maintains the existing level of
service including side yard pickup at a flat for the next 3 years
• Improved collections on past due balances, interest, and penalties
previously unrecognized to yield approximately $730,000 of Village
provided services that had not been paid for by our customers
• The Village Council passed Ordinance 2020-03 that will require bins to be
shielded from view limiting any adverse impacts to the community’s
exquisite curb appeal
Major Budget Highlights & Changes
Solid Waste Revenue
Based on the new contract and better collection rates, the solid waste fee was
reduced from $805 to $755 for each customer
Contractual Services
Through a competitive bidding format, the Village selected a solid waste &
recycling provider that maintains the existing level of service for a lower cost
Solid Waste Enterprise Fund
Budget Year 2021-2022
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Intentionally left blank
FY2019 FY2020 FY2021 FY2022
Actual Actual Adopted Proposed dollar %
Revenues
343.00300 SOLID WASTE REVENUE 815,607 814,893 1,039,230 953,225 (86,005) -8%
349.00300 OTHER REVENUE 7,550 247,029 10,000 - (10,000) -100%
Total Revenues 823,156 1,061,922 1,049,230 953,225 (96,005) -9%
Expenditures
534.34000 CONTRACTUAL SERVICES 764,504 746,215 936,590 850,000 (86,590) -9%
534.12000 ALLOCATION OF SALARIES - 49,775 54,011 54,011 109%
534.34100 ADMINSTRATIVE EXPENSES 7,619 8,202 7,500 5,000 (2,500) -33%
534.49100 UNCOLLECTIBLE ACCOUNTS 7,385 50,365 - (50,365) -100%
534.49150 CREDIT CARD FEES - 2,091 5,000 - (5,000) -100%
Total Expenditures 779,508 756,508 1,049,230 909,011 (140,219) -13%
Excess (Revenues)/Expenditures 43,648 305,414 0 44,214
Village of Key Biscayne
Adopted Solid Waste Enterprise Fund Budget
Fiscal Year 2022
variance
Financial Terms Glossary
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
The Village of Key Biscayne Annual Budget is structured to be understandable and
meaningful to both the general public and the organization. This glossary is provided to
assist those unfamiliar with financial terms and a few terms specific to the Village’s
financial planning process.
A
Account: A term used to identify an individual asset, liability, expenditure control,
revenue control, encumbrance control, or fund balance.
Accountability: The state of being obligated to explain actions, to justify what was done.
Accountability requires the justification for the raising of public resources and the
purposes for which they are used.
Accounting System: The total structure of records and procedures which discover,
record, classify, summarize, and report information on the financial position and results of
operations of a government or any of its funds, fund types, balanced account groups, or
organizational components.
Accrual Basis of Accounting: 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).
Activity: Departmental efforts which contribute to the achievement of a specific set of
program objectives, the smallest unit of the program budget.
Actual Prior Year: Actual amounts for the fiscal year preceding the current fiscal year
which precedes the budget fiscal year.
Adopted Budget: The financial plan adopted by the Village Council as an ordinance
which forms a basis for appropriations.
Ad Valorem Tax: Property taxes calculated as a percentage of the value of real or
personal property. The percentage is expressed in mills (thousandths of dollars).
Allocation: The distribution of appropriated funds to a particular Fund or Department
level authorized to incur obligations.
Appraise: To estimate the value, particularly the value of property.
Appropriation: The authorization by the governing body to make payments or incur
obligations for specific purposes.
Financial Terms Glossary
Budget Year 2021-2022
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Annual Budget Book |Fiscal Year 2021-2022
Appropriated Fund Balance: The amount of surplus funds available to finance
operations of that fund in a subsequent year, or years.
Assess: To establish an official property value for taxation.
Assessed Value: A valuation set upon real estate by Metro Dade County Property
Appraiser as a basis for levying real property taxes (Ad Valorem Tax).
Asset: Resources owned or held by governments which have monetary value. Assets
may be tangible or intangible and are expressed in terms of cost or some other value.
Probable future economic benefits obtained or controlled by the government as a result
past transactions or events.
B
Balanced Budget: Occurs when planned expenditures equal anticipated revenues. In
Florida, it is a requirement that the budget submitted to the Village Council be balanced.
Balance Sheet: The basic financial statement which discloses the assets, liabilities, and
equities of an entity at a specified date in conformity with GAAP.
Basis of Accounting: A term used to refer to when revenues, expenditures, expenses,
and transfers -- and the related assets and liabilities -- are recognized in the accounts
and reported on the financial statements. Specifically, it relates to the timing of
measurements made, regardless of the nature of the measurement, on either the cash
or accrual method.
Basis Points: The measure of the yield to maturity of an investment calculated to four
decimal places. A basis point is 1/100th of 1 percent (.01 percent).
Beach Nourishment: The maintenance of a restored beach by the replacement of sand.
Bond: A written promise to pay a designated sum of money (the principal) at a specific
date in the future, along with periodic interest at a specific rate. The payments on bonds
are identified as Debt Service. Bonds are generally used to obtain long-term financing
for capital improvements.
Bond Funds: Resources derived from issuance of bonds for specific purposes and used
to finance capital expenditures.
Bonded Indebtedness: Outstanding debt by issue of bonds which is repaid by ad valorem
or other revenue.
Financial Terms Glossary
Budget Year 2021-2022
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Bond Rating: A rating (made by an established bond rating company) from a schedule
of grades indicating the probability of timely repayment of principal and interest on
bonds issued.
Budget (operating): A plan of financial operation embodying an estimate of proposed
expenditures for a given fiscal year and the proposed means of financing them (revenue
estimates). The term is also used for the officially authorized expenditure ceilings under
which a government and its departments operate, usually one year.
Budgetary Basis: This refers to the basis of accounting used to estimate financing
sources and uses in the budget. This generally takes one of three forms: GAAP, cash, or
modified accrual.
Budget Calendar: The schedule of key dates which the Village follows in the
preparation and adoption of the budget.
Budget Document (Program and Financial Plan): The official written statement
prepared by the Village staff reflecting the decisions made by the Council in their budget
deliberations.
Budget Message: A general discussion of the proposed budget written by the Village
Manager to the Village Council. The message provides the Village Council and the
public with a general summary of the most important aspects of the budget.
Budget Ordinance: The schedule of revenues and expenditures for the upcoming fiscal
year which is adopted by the Village Council each year.
Budget Process: The process of translating planning and programming decisions into
specific financial plans.
C
Capacity: A measure of an organization’s ability to provide customers with the
demanded service or products, in the amount requested and in a timely manner.
Capital Expenditure: An organizations expenditure to acquire or improve capital
assets.
Capital Improvement Program (CIP): A projection of capital (long-lived and significant)
expenditures over the coming five years. The method of financing is also indicated.
Capital Improvement Fund: An account used to segregate a portion of the
government's equity to be used for future capital program expenditures.
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Capital Outlay: The amount set aside in the operating budget each year for capital
expenditures.
Capital Project: Major construction, acquisition, or renovation activities which add
value to a government's physical assets or significantly increase their useful life. Also
called capital improvement.
Capital Projects Budget: A fiscal year budget 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.
Cash Basis: The accounting method which records revenues when they are received
in cash and records expenditures when they are paid.
Cash Management: The process of managing monies for the Village to ensure
maximum cash availability and maximum yield on short-term investments of idle cash.
Certiorari: A judicial proceeding to review an assessment of real property.
Consumer Price Index (CPI): A statistical description of price levels provided by the U.S.
Department of labor. The index is used as a measure of the increase in the cost of living
(i.e., economic inflation).
Consolidated Budget: The consolidated budget section contains a summary of all Village
funds and all revenues and expenditures.
Contingency Fund Account: An appropriation of money set aside for unexpected
expenses. The amount needed is transferred by Village Council action to supplement an
appropriate expenditure account, if necessary.
Contractual Services: Services rendered to a government by private firms, individuals,
or other governmental agencies. Examples include utilities, rent, maintenance
agreements, professional consulting, legal and auditing services.
Cost Sharing: The contribution that a grantee must make to help fund the total cost of
a project.
County Wide Service Area: Miami-Dade County is the regional government for all
residents of the county. As the area-wide government, the county has the responsibility
to provide certain services to all residents. The countywide services include: public
health care (Jackson Memorial Hospital), sheriff, jails, courts, mass transportation
(Metrorail), environmental protection, certain parks and public works activities, elections,
tax collection, property appraisal and social service programs. The revenue to pay for
countywide services comes from property and gas taxes, licenses, charges for services,
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intergovernmental aid, fines and forfeitures, transfers, and interest earnings. Emergency
Management, Trauma Coordination, and Air Rescue are part of the Miami-Dade Fire
Rescue Department, but are classified as county wide services and, therefore, are in the
county wide budget, not in the Fire Rescue District budget. All of these services are
provided for all residents (and visitors) in the county, regardless of where they live.
Current Revenues: Those revenues received within the present fiscal year.
Customer: The recipient of a product or service provided by the Village.
D
Debt Service: The annual payment of principal and interest on the Village’s outstanding
bonded indebtedness.
Debt Service Fund: Fund used to account for the accumulation of resources for and
payment of general long term debt principal, interest, and related costs. The payment
of principal and interest on borrowed funds.
Delinquent Taxes: Taxes remaining unpaid on or after the date on which a penalty for
nonpayment is attached.
Department: A major administrative division of the Village, which indicates overall
management responsibility for an operation or a group of related operations within a
functional area. A department usually has more than one program and may have more
than one fund.
Depreciation: Expiration in the service of life of capital assets attributable to wear
and tear, deterioration, action of the physical elements, inadequacy or absolence, or
the portion of the cost of a capital asset which is charged as an expense during a fiscal
period.
Disbursement: The expenditure of monies from an account.
Distinguished Budget Presentation Awards Program: A voluntary awards program
administered by the Government Finance Officers Association to encourage
governments to prepare effective budget documents. The Village has received this
award since 1993.
E
Employee (or Fringe) Benefits: Contributions made by a government to meet
commitments or obligations for employee fringe benefits. Included are the government's
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share of costs for Social Security and the deferred compensation, medical, legal,
disability and life insurance plans.
Encumbrance: Commitments of funds for contracts and services to be performed. When
encumbrances are recorded, available appropriations are correspondingly reduced.
These funds cease to be an encumbrance when paid, and become a disbursement.
Enterprise Fund: Funds established to account for operations which are financed and
operated in a manner similar to private enterprises. The intent is that the expense of
providing services to the public on a continuing basis (including depreciation) be
financed or recovered primarily through user fees.
Equity: Balance remaining after liabilities are deducted from assets.
Equity Funding: Funding is accomplished with available resources, and does not include
leveraged resources. Project funding is dictated by the availability of cash.
Estimated Revenues: Projections of funds to be received during the fiscal year.
Expenditure: An expenditure is an outlay of money. It includes the cost of goods
delivered or services provided, including operating expenses, capital outlays, and debt
service. They also include such things as paying salaries of police, fire and others,
purchasing materials, electricity, water and gas, and making long-term debt payments.
F
Federal Emergency Management Agency (FEMA): Federal agency responsible for the
overall coordination of federal disaster response and recovery activities including public
assistance programs.
Final Budget: Term used to describe revenues and expenditures for the upcoming year
beginning October 1st, and ending September 30th, as adopted by the Village Council.
Financial Policy: A government’s policies with respect to revenues, spending, and debt
management as these relate to government services, programs, and capital
investments. Fiscal policy provides an agreed-upon set of principles for the planning and
programming of government budgets and their funding. The Village policy was adopted
August 10, 1993.
Financial Terms: A glossary of specialized financial terms.
Fiscal Year: The 12-month period to which the annual budget applies. The Village’s fiscal
year begins October 1st, and ends on September 30th.
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Fixed Assets: Assets of long-term character that are intended to continue to be held or
used, such as land, buildings, machinery, furniture, and other equipment.
Franchise: A special privilege granted by a government permitting the continuing use of
public property, such as city streets, and usually involving the elements of monopoly and
regulation.
Franchise Fees: Fees levied by the Village in return for granting a privilege which permits
the continual use of public property such as city streets, and usually involves the elements
of monopoly and regulation.
Full Faith and Credit: A pledge of government’s taxing power to repay debt obligations.
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.
Examples are the General Fund, Refuse Collection and Recycling Fund, the Stormwater
Utility Fund and the Sanitary Sewer Fund.
Fund Balance: The excess of entity’s assets over liabilities for a fund. A negative fund
balance is sometimes called a deficit.
G
GAAP: Generally Accepted Accounting Principles. Uniform minimum standards for
financial accounting and recording, encompassing the conventions, rules, and
procedures that define accepted accounting principles. The primary authoritative body
on the application of GAAP to state and local governments is the Governmental
Accounting Standards Board (GASB).
General Fund: The fund that is available for any legal authorized purpose and which is
therefore used to account for all revenues and all activities except those required to be
accounted for in another fund. Note: The General Fund is used to finance the ordinary
operations of a governmental unit. The entity receives revenue from specific sources and
spends it on specific activities.
General Ledger: A book, file, or other device which contains the accounts needed to
reflect the financial position and the results of operations of an entity. In double entry
bookkeeping, the debits and credits in the general ledger are equal; therefore, the debit
balances equal the credit balances.
General Obligation Bonds: Bonds for the payment of which the full faith and credit of the
issuing government are pledged. In issuing general obligation bonds, the Village of Key
Biscayne pledges to levy whatever property tax is needed to repay the bonds for any
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particular year. General Obligation Bonds cannot be issued without voter approval and
are usually issued with maturities of between 15 and 30 years.
GFOA: Government Finance Officers Association. An organization founded to support
the advancement of governmental accounting, auditing, and financial reporting.
Goal: A long-term, attainable target for an organization. An organization's vision of the
future.
Goals and Objectives: A narrative in each department which establishes a program of
non-routine, or especially emphasized, intentions and tasks for each Village department
or sub-department during a one-year period. It is not necessarily a fiscal period
Grant: A contribution by one governmental or other organizational unit to another. The
contribution is usually made to aid in the support of a specified function (for example,
public works).
I
Impact Fees: Fees charged to developers to cover, in whole or in part, the anticipated
cost of improvements borne by the Village that will be necessary as a result of the
development.
Infrastructure: The physical assets of a government (e.g., streets, water, sewer, public
buildings and parks).
Inter-fund Transfer: Equity funds transferred from one fund to another.
Intergovernmental Revenue: Funds received from federal, state, and other local
governmental sources in the form of shared revenues.
Insurance Services Office/Commercial Risk Service (ISO): An insurance rating system
used to rate the cost of insurance for property owners. The lower a district’s rating the
lower the cost of insurance. Village rating is a three.
L
Liabilities: Debts or other legal obligation arising out of transactions in the past, which
must be liquidated, renewed, or refunded at some future date. This term does not
include encumbrances.
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.
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M
Management Plan: The strategic planning items that summarizes and articulates the
Goals and Objectives for each department.
Millage rate: One mill equals $1 of tax for each $1,000 of property value. The millage
rate is the total number of mills of tax assessed against this value. The millage rate is a
rate of taxation ultimately adopted by the Village Council.
Mill of Tax: A mill is a rate of tax equal to $1 for each $1,000 of assessed property value.
If a house has a taxable value of $50,000 and the millage rate is 1, then $50 in taxes are
assessed, and if the millage rate is 10, then $500 in taxes are assessed.
Mission: A description of the scope and purpose of a Village department.
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.
N
Non-Departmental Appropriations (Expenditures): The costs of government services or
operations which are not directly attributable to Village Departments.
O
Objective: A specific measurable and observable result of an organization’s activity
which advances the organization toward its goal.
Objects of Expenditure: Expenditure classifications are based upon the types or
categories of goods and services purchased. See Object Code Glossary.
Obligations: Amounts which a government may be legally required to meet out of its
resources. They include not only actual liabilities, but also encumbrances not yet paid.
Operating Budget: The Village’s financial plan which outlines proposed expenditures for
the coming fiscal year and estimates the revenues which will be used to finance them.
Operating Revenue: Funds that the government receives as income to pay for ongoing
operations. It includes such items as taxes, fees from specific services, interest earning,
and grant revenues. Operating revenues are used to pay for day to day services.
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Ordinance: A formal legislative enactment by the Village Council. A law.
OSHA: Occupation Safety & Health Administration.
P
Personnel Services: Expenditures for salaries, wages, and related employee benefits.
Policy: A plan, course of action, or guiding principle, designed to set parameters for
decisions and actions.
Productivity: A measure of the service output of Village programs compared to the per
unit of resource input invested.
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.
Property Tax Rate: A tax based on the assessed value of the real property. It is also called
an ad valorem tax. The tax is determined by multiplying the taxable value of the property
by the millage rate. If a house has a taxable value of $300,000 and the millage rate is 1,
then $300 in taxes are assessed, and if the millage rate is 10, then $3,000 in taxes are
assessed.
Property Tax Calculations. If the taxable value of a property after taking all exemptions
is $1,000,000, and the millage rate used to determine taxes is 3.20, then assessed taxes
would be $3,200. The calculation is performed by taking the taxable value ($1,000,000)
divided by 1,000 and multiplying it by the millage rate (3.20), the 2008 Fiscal Year rate.
Proposed Budget: The budget proposed by the Village Manager to the Village Council
for review and approval.
R
Reserve: An account used either to set aside budgeted revenues that are not required
for expenditure in the current budget year or to earmark revenues for a specific future
purpose.
Reserve Fund: A fund established to accumulate money for a special purpose, such as
the purchase of new equipment.
Resolution: A special or temporary order of a legislative body requiring less formality than
an ordinance or statute.
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Revenue: Money that the Village of Key Biscayne receives from a variety of sources such
as property taxes, permits and fees, utility and sales taxes, charges for services, grants,
franchise fees and license fees that it uses to finance expenditures.
Risk Management: The identification and control of risk and liabilities incurred by a local
government to conserve resources from accidental loss.
Rolled Back Millage Rate: The millage necessary to raise the same amount of Ad Valorem
tax revenue as the previous year, excluding taxes from new construction. It represents
the millage rate level for no tax increase.
S
Service: An activity that: produces an output that is not physical in nature; and produces
an output that, when provided, provides utility to the customer in the form of intangible
benefits.
Service Charges: The amount the Village receives for the provision of services and
commodities, or the performance of specific services benefiting the person charged.
Special Assessment: A compulsory levy made against certain properties to defray part
or all of the cost of a specific improvement or service deemed to primarily benefit those
properties. All tax-exempt property in the affected area will also have to pay the special
assessment.
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.
T
Tax Base: Total assessed valuation of real property within the Village.
Tax Levy: The total amount to be raised by general property taxes for purposes specified
in the Tax Levy Ordinance.
Tax Rate: The amount of tax levied for each $1,000 of assessed valuation.
Tax Roll: The official list of the Dade County Tax Assessor showing the amount of taxes
imposed against each taxable property.
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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.
Transfers: Amounts transferred from one fund to finance activities in another fund.
Traunch: One of many influxes of cash which is part of a single round of investment.
TRIM: Truth in millage (section 200.065, Florida Statute).
Trust Fund: A fund used to account for assets held by the Village in a trustee capacity for
individuals, other governments or other funds.
U
Undesignated 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 a
surplus.
User Fee: Charges for specific services provided only to those paying such charges.
Examples would be stormwater utility and refuse collection, disposal and recycling fees.
Utility Taxes: Municipal charges levied by the Village on every purchase of a public
service within its corporate limits. Public service includes electricity, gas, fuel oil, water,
and telecommunications service.
V
Value: Worth of a product or service related to the use to which it can be put; reflection
of the cost of a product or service measured in terms of labor time absorbed; present
worth of future benefits that accrue from a product or service.
Values: The underlying beliefs and attitudes that help determine the behavior that
individuals within an organization will display.
Vision: An objective that lies outside the range of planning. It describes an
organization’s most desirable future state, and it declares what the organization needs
to care about most in order to reach that future.
W
Workload Indicators: An indication of the output of a department. It may consist of
transactions, products, events, services or persons served.
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Once the service level is defined, resources are allocated in the form of a line-item
budget. The object codes below describe what types of expenses are included on each
line.
12 REGULAR SALARIES - Employees who are or will be members of a
retirement system as a condition of employment. Includes all full-time
and part-time employees who make up the regular work force.
13 OTHER SALARIES - Employees who are not or will not be members of a
retirement system as a condition of their employment. Includes all full-
time and part-time employees who are not part of the regular work
force. This includes part-time, seasonal and paid interns.
14 OVERTIME - Payments in addition to regular salaries and wages for
services performed in excess of the regular work hour requirement.
Includes Special Details, In-Kind Services, Manpower Shortages,
Specialized Trainings, etc.
15 SPECIAL PAY - Includes educational incentive pay for law enforcement
officers and firefighters. As well, all employees receive Vacation Excess
pay after accumulating the maximum allowable time of 480 hours.
Employees who work during a holiday will receive Holiday Pay at time and
a half for hours worked. A Longevity Bonus is awarded to an employee on
their 15th year anniversary and every year thereafter if they have reached
the top of their salary range and have not received a pay increase upon
their 15th or 20th year anniversary under prior collective bargaining
agreements. The amount of the bonus is determined based on the
employee’s performance evaluation score. The maximum is 4% of the
base salary.
18 COMPENSATED LEAVE - It is used to capture payments for non-productive
salary-related time like final vacation, sick, and compensable time to
employees who separate from employment. Example: Upon separation
of employment, an employee shall be paid out for up to 480 hours of
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Vacation Time and 360 hours of Comp Time for Police and Fire (240 hours
for civilians) at the current hourly rate. Sick Leave is paid out at a rate of
10% per year of service up to a maximum of 100% after 10 years of service
at the employee’s average hourly rate of pay during his/her employment.
Fire Rescue employees are allowed to sell back time (vacation and/or
compensable time) by submitting a written request no later than May 1st
of each year and, if approved, they will receive pay during the first full pay
period of the following October. However, at the discretion of the
Manager employees will be allowed to sell back accrued time other times
during the year if the employee can demonstrate financial hardship.
21 PAYROLL TAXES - FICA (Federal Insurance Contribution Act) Social Security
and Medicare matching.
22 RETIREMENT CONTRIBUTIONS - Amounts contributed to a retirement fund.
23 LIFE AND HEALTH INSURANCE - Includes life and health insurance premiums
and benefits paid for employees.
24 WORKERS’ COMPENSATION - Premiums and benefits paid for Workers’
Compensation insurance.
31 PROFESSIONAL SERVICES - Legal, medical, dental, engineering,
architectural, appraisal, technological, and other services procured by
the local unit as independent professional assistance even if the service
can be procured by a contract. Includes such financial services as
bond rating, etc., where the service received is not directly involved
with accounting and/or auditing.
32 ACCOUNTING AND AUDITING - Generally includes all services received
from independent certified public accountants.
33 COURT REPORTER SERVICES - This includes the costs of appearance fees
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and transcript fees for in-court proceedings, appeals, and depositions.
Example: Red Light Camera Hearings with Special Magistrate.
34 CONTRACT SERVICES - Services procured independently by contract or
agreement with persons, firms, corporations or other governmental units.
Example: Contracts for building maintenance, school crossing guards,
landscaping services, etc.
35 INVESTIGATIONS - Cost incurred for confidential matters handled pursuant
to criminal investigations. Example: Police undercover tasks forces.
40 TRAVEL AND PER DIEM - This includes the costs transportation and lodging.
Reimbursements for use of personal vehicle, per diem, meals and
incidental travel expenses. This cost is associated with out-of-town
conferences, meetings, and training.
41 COMMUNICATIONS - Used for internet services, communication devices
and communication accessories as well as for service plans for long
distance and local service.
42 FREIGHT & POSTAGE SERVICES – Includes costs of shipping packages and
mailing documents.
43 UTILITY SERVICES – Includes costs associated with the provision of electrical
power, water and sewer and trash collection
44 RENTALS & LEASES - Amounts paid for the lease or rent of equipment (water
coolers, copier/scanners, interior plants, postage machine, portable air
conditioning units, golf carts, etc.)
45 PROPERTY & LIABILITY INSURANCE - Includes all insurance carried for the
protection of the local government such as fire, theft, casualty, general
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and professional liability, auto coverage, surety bonds, etc.
46 REPAIR & MAINTENANCE SERVICES - This account code should include
costs incurred for the repair and maintenance of buildings, vehicles, and
equipment including all maintenance and service contracts as well as
non-capital renovation.
47 PRINTING & BINDING - Cost of printing, binding, and other reproduction
services, which are contracted for or purchased from outside vendors.
Includes charges for printing letterhead, business cards, brochures, etc.
48 PROMOTIONAL ACTIVITIES - Includes any type of promotional advertising
on behalf of the Village. Example: Materials produced for the Police
D.A.R.E. program or the Active Islander produced by the Village
Community Center.
49 OTHER CURRENT CHARGES - Includes current charges and obligations not
otherwise classified. Example: team-building events, health fairs, credit
card fees, bank fees, etc.)
51 OFFICE SUPPLIES - Includes materials and supplies such as paper, folders,
printer’s ink, pens, etc.
52 OPERATING SUPPLIES - All types of supplies consumed in the conduct of
operations. This category may include food, fuel, lubricants, chemicals,
laboratory supplies, household items, institutional supplies, uniforms and
other clothing Example: Medical supplies used in the Fire-Rescue
Department or Gym Wipes used in the Community Center.
54 SUBSCRIPTION & MEMBERSHIPS - Fees for organizations’ subscriptions,
maintenance/support agreement and software licenses. Example:
Microsoft Office licenses, professional membership dues, etc.
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55 TRAINING - Includes training and educational costs like training materials
and registration fees. Example: Florida Climate Symposium.
60 CAPITAL OUTLAY - Outlays for the acquisition of or addition to fixed assets.
Example: Office furniture and equipment
70 DEBT SERVICE - Outlays for debt service purposes (principal, interest, other
debt service costs)
80 GRANTS & AIDS - Grants and Aids include all grants, subsidies, and
contributions to other government entities/reporting units and private
organizations. Example: Educational Initiatives.
91 CONTINGENCIES - Reserved for contingent events, conditions or
emergencies that are unanticipated.
ne
Village of Key Biscayne
88 West McIntyre Street
Key Biscayne, FL 33149
(305) 365-5511