VILLAGE OF EL PORTAL FINAL BUDGET FISCAL YEAR

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1 VILLAGE OF EL PORTAL FINAL BUDGET FISCAL YEAR

2 Village of El Portal 2014 Village Council and Staff MAYOR Daisy M. Black VICE MAYOR Linda Marcus COUNCILPERSON Claudia Cubillos COUNCILPERSON Adam Old COUNCILPERSON Omarr Nickerson Village Manager Jason Walker Interim Village Clerk Carolina Montealegre Village Attorney Joseph S. Geller Chief Financial Officer Irwin Williams, CPA

3 Village Council Committees September 2013 PUBLIC AFFAIRS Chairperson Vice Chairperson Member Vice Mayor Linda Marcus Councilperson Claudia Cubillos Vice Mayor Omarr Nickerson PLANNING & ZONING Chairperson Vice Chairperson Member Member Member Mayor Daisy Black Vice Mayor Linda Marcus Councilperson Claudia Cubillos Councilperson Linda Marcus Councilperson Omarr Nickerson CODE ENFORCEMENT Chairperson Vice Chair Member Councilperson Adam Old Mayor Omarr Nickerson Mayor Daisy Black PUBLIC WORKS Chairperson Vice Chairperson Member Councilperson Omarr Nickerson Councilperson Adam Old Vice Mayor Linda Marcus ADMINISTRATION AND FINANCE Chairperson Vice Chair Member Councilperson Claudia Cubillos Mayor Daisy Black Vice Mayor Linda Marcus

4 ANNUAL BUDGET ADOPTION In accordance with Section Annual budget adoption, of the Village Charter, it is required that each annual budget adopted by the Council shall be a balanced budget. The Council shall by resolution adopt the annual budget on or before the last day of September of each year. If it fails to adopt the annual budget by this date, the Council may by resolution direct that the amounts appropriated for current operations for the then ending fiscal year be deemed appropriated 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. A resolution adopting a budget shall constitute appropriations of the amounts specified therein. The budget shall be specific as to the nature of each category of appropriations. Reasonable appropriations may be made for contingencies, but only within defined spending categories. In accordance with Section Fiscal year, of the Village Charter, it is required that the fiscal year of the Village government shall begin on the first day of October and shall end on the last day of September of the following calendar year. Such fiscal year shall also constitute the annual budget and accounting year. In accordance with Section Appropriation amendments during the fiscal year, of the Village Charter, it is required that if during any fiscal year, revenues in excess of those estimated in the annual budget are available for appropriation, the Council may by resolution make supplemental appropriations for the fiscal year up to the amount of such excess. If, at any time during the fiscal year, it appears probable to the Manager that the revenues available will be insufficient to meet the amounts appropriated, s/he shall report to the Council without delay, indicating the estimated amount of the deficit, and his/her recommendations as to the remedial action to be taken. The Council shall then take such action as it deems appropriate to prevent any deficit spending not covered by adequate reserves.

5 F/Y ADOPTED MILLAGE RATE Taxable Value TAXES ESTIMATED GROSS TAXABLE VALUE $88,430,341 COLLECT 95% MILLAGE RATE RATE 8.3 $733,971 $697,273

6 F/Y GENERAL AND SPECIAL REVENUES AND EXPENDITURES FUNDS SUMMARY General Fund Revenues $ 1,629,585 Special Fund Revenues Total Revenues $ $ Total Expenditures General Fund $1,629,585 Total Expenditures Special Revenues $344,422 Total Expenditures $1,974,007

7 F/Y Revenue Sources General Fund Revenue Sources FUND 001 GENERAL FUND Dollar Amount Proposed AD VALOREM TAXES 8.3 MILLS 697,273 FRANCHISE FEES 118,300 UTILITY SERVICE TAXES 158,000 INTERGOVERNMENTAL REVENUES 225,000 LICENSES, FEES & PERMITS 83,900 JUDGEMENTS & FINES 27,500 CHARGE FOR SERVICES 297,362 OTHER REVENUE 22,250 1,629,585

8 F/Y EXPENDITURES GENERAL FUND DETAIL Proposed Expenditure Village Council 26,500 Office of Village Clerk 8,170 Public Affairs 10,975 Public Works 382,372 Code Enforcement 1,900 Planning and Zoning 51,950 Administration, Finance & Legal 374,635 Public Safety 744,263 Total Expenditures Total 1,600,765 TRANSFERS OUT 28,821 TOTAL EXPENDITURES AND TRANSFERS 1,629,585

9 Village of El Portal Consolidated Budget All Funds General Fund Special Revenues Total Revenues Property Taxes 697, ,273 Franchise Fees 118, ,300 Utility Fees 158, ,000 Charge For Services 297, ,362 Intergovernmental 225, , ,522 Licenses and Permits 86,400 86,400 MIscellaneous 47,250 47,250 Total Revenues 1,629, ,522 1,822,107 Other Sources Transfers In 151, ,900 Total Other Sources 151, ,900 Total Revenues & Transfers 1,629, ,422 1,974,007 Expenditures General Government 474, ,130 Public Safety 744, ,263 Physical Environment 382, , ,037 Transportation 207, ,811 Total Expenditures 1,600, ,476 1,928,241 Other Sources Transfers Out 28,821 16,946 45,767 Total Other Sources 28,821 16,946 45,767 Total Expenditures & Transfers 1,629, ,422 1,974,008

10 General Fund Revenues A B C A-C ADOPTED ACTUAL PROJECTED Variance Between MANAGER COUNCIL APPROVAL RECOMMENDATION BUDGET ADOPTED/ACTUAL /12-05/13 10/01/12-09/30/ Revenue Details Ad Valorem ($88,430,341*.0083*95%) 675, , , ,273 Franchise Fees 118,300 50, , ,300 Utility Fees 163, , ,131 6, ,000 State Revenue Sharing 79,000 51,836 77,754 1,246 79,000 1/2 Sales Tax 153,000 94, ,341 10, ,000 Permits 0 Building Permits 75,000 51,828 75, ,000 Other Licenses & Permits 7,450 5,538 9,000-1,550 8,000 Occupational Licenses Code Enforcement Revenues 5,000 1,810 3,000 2,000 2,500 Charge For Services 275, , ,362-21, ,362 Judgements & Fines 39,000 17,188 25,000 14,000 25,000 Grants Miscellaneous Revenues 0 Lien Searches & Copiies 8,050 7,700 8, ,000 Hall Rental 12,000 5,110 7,665 4,335 11,000 Interest Income 3,700 1,698 2,547 1,153 2,500 Other (Fingerprints, copies duplication services) 2, , Grants 14,500 3,317 17,817-3, ,633,118 1,330,991 1,618,418 14,699 1,629,

11 F/Y EXPENDITURES GENERAL FUND DETAIL Expenditures Total Expenditures Executive Salaries 157,831 Regular Salaries & Wages 354,384 Other Salaries & Wages 45,000 Overtime Salaries 10,500 Special Pay 7,400 Holiday Pay 19,060 FICA Taxes 43,980 Retirement Contributions 95,636 Life & Health Insurance 71,827 0 Worker's Compensation 20,000 Payroll processing fee 3,150 Bank fees/charges 2,500 Professional Services 56,700 Accounting & Auditing 28,000 Other Contractual Services 413,772 Council Allocation 10,000 Travel & Per Diem 3,650 Communications & Freight Service 26,920 Postage 3,048 Utilities 8,500 Insurance 50,000 Repairs & Maintenance 49,350 Printing & Binding 2,000 Promotional Activities 15,700 Other Current Charges 1,075 Office Supplies 9,500 Operating Supplies 60,781 Books, Publications, Subscript 3,200 Machinery & Equipment 0 Rentals & Leases 2,400 Legal Advertisement 3,000 Legal Services 25,500 Storage Space 7,400 Membership Fees 3,000 Capital Acquisitions 10,000 Total General Fund Expenditures 1,596,76

12 Village of El Portal Special Revenue Budget FY Special CITT CITT Total Revenue Transportation Transit Stormwater Seawall FY2014 Fund Fund Fund Fund Fund Revenues Storm Water Utility taxes 49,157 49,157 Local Option Gas Tax 58,637 58,637 Miami Dade Mass Transit Surtax_Transit 16,946 16,946 Miami Dade Mass Transit Surtax-Transportation 67,782 67,782 Total Revenues 192,522 58,637 67,782 16,946 49,157 0 Expenditures Street Repair & Sidewalk Repair 207, ,150 42,661 Stormwater Maintenance 87,544 87,544 Utilities 32,121 32,121 Total Expenditures 327, ,150 74, ,544 0 Excess of Revenues Over Expenditures (134,954) (106,513) (7,000) 16,946 (38,387) 0 Transfers In Transfer From General Fund 7,000 7,000 Transfer From Special Revenue Fund Balance 106, ,513 Transfer From Stormwater Fund Balance 38,387 38, , ,513 7, ,387 0 Transfers Out Transfer to CITT Transit Fund Balance (16,946) (16,946) (16,946) 0 0 (16,946) 0 0 Excess of Revenues Over Expenditures Net of Transfers

13 Village of El Portal Special Revenue Budget FY Special CITT CITT Total Revenue Transportation Transit Stormwater Seawall FY2014 Fund Fund Fund Fund Fund Fund Balance Reserve Total Special CITT-Transp CITT-Transit Stormwater Seawall Fund Balance '09/30/ , ,670 18, , ,053 (7,529) Expenditures 2013 (371,785) (8,127) (150,977) (18,015) (194,666) 0 Revenues ,338 58,500 69,470 17,368 49, , ,043 (62,863) 190,678 38,387 (7,529) Transfers 0 (70,393) 62, Fund Balance Reserve -Sept , , ,678 38,387 0 Revenues ,522 58,637 67,782 16,946 49,157 0 Expenditures 2014 (320,476) (165,150) (67,782) 0 (87,544) 0 Fund Balance Reserve -Sept , , ,

14 Village of El Portal Comparison of General Fund Revenues To Expenditures For the Years 2006 thru 2012 Revenues General Fund Expenditures General Fund $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $

15 The Village of El Portal General Fund Revenues 2006 Thru 2012 $2,650,257 $2,372,756 $2,028,757 $1,874,007 $1,703,491 $1,783,559 $1,711,

16 $2,681,185 $2,098,754 $2,080,243 $1,734,047 $1,769,067 $1,818,184 $1,684,

17 Village of El Portal Unrestricted Net Assets For the Years 2006 thru 2012 $518,543 $404,441 $373,059 $422,493 $331,783 $364,208 $213,

18 Village of El Portal Total Net Assets For the Years 2006 thru 2012 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $

19 Village of El Portal Assets to Liabilities Ratio For the Years 2006 thru % 11.3% 11.6% 10.7% 12.9% 3.1% 8.3%

20 Village of El Portal Ad Valorem Taxes For the Years 2006 Thru , , , , , ,840 1,072,

21 The Village of El Portal Actual Revenues to Budgeted Revenues For the Years 2006 thru ,000,000 2,500,000 2,000,000 1,500,000 Actual Revenues Budgeted Revenues 1,000, ,

22 Village of El Portal Actual Expenditures to Budgeted Expenditures For the Years 2006 thru ,000,000 2,500,000 2,000,000 1,500,000 1,000,000 Actual Expenditures General Fund Budgeted Expenditures General Fund 500, ,012

23 233,080 14% 108,260 6% 34,855 2% 25,554 2% Village of El Portal Revenue Breakdown ,348 41% Property Taxes Franchise Fees Utility Taxes 312,986 18% 179,272 10% 113,827 7% Charges For Services Intergovernmental Licenses and Permits Fines & Forfeitures Interest & Other

24 Planning & Zoning 2.95% Public Works 22.47% Building & Code Enforcement 0.26% Village Council 1.35% Public Affairs 0.38% Public Safety 22.27% Finance & Administration 50.33%

25 Organizational Chart September Village of El Portal Residents Mayor and Village Council Village Attorney Joe Geller Village Manager Jason Walker Interm Village Clerk Carolina Montealegre Chief of Police Administrative Assistant CFO Building Official Eugene Morales Carolina Montealegre Irwin Williams Raul Rodriguez El Portal Police Department Building Clerk Amy Mehu Accountant Laura Torres

26 SUMMARY OF PERSONNEL AND POSITIONS BY DEPARTMENT F/Y Public Affairs 0 Planning and Zoning Building Official Electrical, Plumbing, Mechanical, Plans Examiner 1 contract 5 contract Public Works Department P/T Maintenance Worker 1 Public Safety Department Chief of Police 1 Sergeant 1 Corporal 1 F/T Police Officers 4 P/T Police Officers 16 Administrative & Finance Village Manager 1 Assistant to the Village Manager 1 P/T Building Clerk 1 Accountant 2 contract Village Clerk Village Attorney N/A 1 contract

27 VILLAGE COUNCIL $26, Responsibilities & Guidelines The following are some responsibilities and guidelines of the Village Council as outlined in the Village Charter. For further details, a copy of the entire Village Charter is available at the Village Clerk's Office upon request. Section Powers, of the Village Charter requires that the Village shall have all available governmental, corporate and proprietary powers and may exercise them except when prohibited by law. The adoption of this Revised Charter evidences the intent of the electors of the Village that the municipal government prescribed herein shall exercise the broadest home rule powers permitted under the Constitution and laws of the State and the Home Rule Charter of Miami Dade County. Section Village Council, of the Village Charter requires that there shall be a Village Council (the "Council") vested with all legislative powers of the Village, consisting of four members ("Councilpersons") and the Mayor. Section Mayor and Vice Mayor, of the Village Charter requires the Mayor shall preside at meetings of the Council, and shall be a voting member of the Council. The Mayor shall be recognized as the head of Village government for all ceremonial purposes and for purposes of military law, for service of process, execution of duly authorized contracts, deeds and other documents, and as the Village official designated to represent the Village in all dealings with other governmental entities. The Mayor shall annually present a State of the Village message. The Mayor shall be directly elected by the electors of the Village, in the manner provided in Article V of the Village Charter. Vice Mayor. At the first Council meeting after each regular Village election, the Council shall elect one of its members as Vice Mayor, with no less than three (3) affirmative votes. During the absence or incapacity of the Mayor, the Vice Mayor shall have all the powers, authority, duties and responsibilities of the Mayor. Section Election and term of office, of the Village Charter requires that each councilperson (including the Mayor) shall be elected from a "seat" as defined herein, to serve a term of two years. Section Compensation: reimbursement for expenses, of the Village Charter requires that Councilpersons shall receive annual compensation in an amount prescribed by ordinance. Councilpersons shall receive reimbursement in accordance with applicable law, or as may be otherwise provided by ordinance, for authorized travel and per diem expenses incurred in the performance of their official duties.

28 Section Appointment: removal: compensation. of the Village Charter requires that the Council shall appoint the Manager to serve at the pleasure of the Council by a vote of not less than 3 affirmative votes. The Council may remove the Manager at any time, by a vote of not less than 3 affirmative votes. The compensation and benefits of the Manager shall be fixed by the Council. Responsibilities and Guidelines of the Village Council Section Annual budget adoption. of the Village Charter requires that the Council shall be resolution adopt the annual budget on or before the last day of September of each year. If it fails to adopt the annual budget by this date, the Council may by resolution direct that the amounts appropriated for current operations for the then ending fiscal year be deemed appropriated 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. A resolution adopting a budget shall constitute appropriations of the amount specified therein. Section Independent Audit. of the Village Charter requires that the Council shall provide an independent annual audit of all Village accounts and may provide for more frequent audits as it deems necessary. Such audits shall be made by a certified public accountant or firm of such accountants who have no personal interest, direct or indirect, in the fiscal affairs of the Village government or any of its officers.

29 COUNCIL- Dept 511 Operating Expenses Charter Compensation Travel & Per Diem Communications Explanation of Line Items Charter Compensation Mayor & 4 Council $2,000 ea increase Travel Council Members@ $500 ea Cell Phones /mth Mayor 150/mth A B C A-C ADOPTED ACTUAL PROJECTED Variance Between MANAGER RECOMMENDATION COUNCIL APPROVED BUDGET ADOPTED/ACTUAL /12-03/13 10/1/12-09/30/ ,000 3,500 10, ,000 3,000 1,806 2, ,500 5,160 3,312 4, , Special Events Council Discretionary Fund $1,000 ea 5,000 2,366 5, , Memberships Dade League oc City Dues 1,500 2,895 2,895 (1,395) 3,000 TOTAL OPERATINDues & Subscriptions 24,660 10,379 25,363 (703) 26,500

30 PLANNING & ZONING $51, Responsibilities & Guidelines The Planning & Zoning Committee shall hear and make recommendations to the Council on issues, initiatives, and policy related to permitting, urban design, site plan review, variances, zoning and comprehensive planning of the Village. The Planning & Zoning Committee shall receive a regular and routine statistical report from or by the Building Official, through the Village Manager, detailing current and year to date building permit and related activity. The Planning & Zoning Committee may design and recommend to the Council for approval the format of the report, which shall remain in effect until revised by the Council. The Planning & Zoning Committee should have adequate and reasonable time to review each report prior to the report being presented to the Council. The Planning & Zoning Committee shall hear all zoning variances and site plan reviews, in accordance with all established ordinances, statutes and laws related to such public hearings, and make recommendations to the Council. The Committee or Village Manager shall keep the Council informed of said activities on a regular and routine basis.

31 PLANNING & ZONING-DEPT 515 A B C A-C ADOPTED ACTUAL PROJECTED Variance Between MANAGER RECOMMENDED COUNCIL APPROVED GL ACCT # ACCOUNT DESCRIPTION BUDGET ADOPTED/ACTUAL /12-04/13 10/1/12-09/30/ Professional Fees CSA GROUP 34,800 24,252 40,252-5,452 37,500 Building Permit Official 7,200 4,800 7, ,200 Master Plan Consultant 5, ,500 3,500 5, Comunications & Freight Postage & Cittaion Notices Printing & Binding Duplication service & Permit Card Forms 1,750 1,008 1, , Other Current Charges Building Code Compliance Feees. Radon 2,295 2, TOTAL OPERATING EXPENSES 51,795 31,283 53,497-1,702 51,950

32 PUBLIC WORKS $382,372 Responsibilities & Guidelines The Public Works Committee shall hear and make recommendations to the Council on issues, initiatives, and policy related to maintaining and construction on public areas in the Village, including but not limited to parks, all aspects of the public right of way, storm water drainage systems, street lighting, the Village Hall and grounds, solid waste, streets and sidewalks. The Public Works Committee shall be informed by the Village Manager or his/her designee of all proposed and current construction projects initiated by or on behalf of the Village. The Committee or Village Manager shall keep the Council informed of said activities on a regular and routine basis.

33 PUBLIC WORKS-DEPT 539 A B C A-C ADOPTED ACTUAL PROJECTED Variance Between MANAGER RECOMMENDED COUNCIL APPROVED GL ACCT # ACCOUNT DESCRIPTION BUDGET ADOPTED/ACTUAL /12-04/13 10/1/12-09/30/ Other Contractual Services Public & Row Maintenance, Maintan Miami Shores Median, Maint Sherwood Forest, Maint 3rd Avenue right of way 30,200 13,000 27,420 2,780 28,000 Village Hall Cleaning 15,660 11,292 16,938-1,278 17,000 Solid waste & recycloing 293, , , ,172 Next year no tree trim $14,500 29,000 5,133 29, , Communications. Freight Bulk Trash Mailer Utilities FPL., MOE, Water 9,976 5,568 8,352 1,624 8, Rental & Leases Parking Lot Rental 2,400 2, , Repairs & Maintenance Pest control,repair village 954 2,242 3,196-2,242 3, Repairs & Maintenance Village Hall Roof Repair 12,500 Printing & Binding Misc Printing Operating Supplies Misc Operating Supplies 3,000 1,569 2, , Other Current Charges Capital Acquisitions Shutters 9,384 11, ,721 TOTAL OPERATING EXPENSES 394, , , ,372

34 ADMINISTRATION & FINANCE $370,635 Responsibilities & Guidelines The Administration & Finance Committee shall hear and make recommendations to the Council on issues, initiatives, and policy related to administrative and financial matters of the Village, including but not limited to general administrative procedures, human resources, insurance, and the Village accounting and budget. The Administration & Finance Committee shall receive a regular and routine statistical report from or by the Accountant, through the Village Manager, detailing current and year to date expenditures and revenue. The Administration & Finance Committee may design and recommend to the Council for approval the format of the report, which shall remain in effect until revised by the Council. The Administration & Finance Committee should have adequate and reasonable time to review each report prior to the report being presented to the Council. The Committee or Village Manager shall keep the Council informed of said activities on a regular and routine basis.

35 FINANCE & ADMINISTRATION - Dept 521 A B C A-C ADOPTED ACTUAL PROJECTED Variance Between MANAGER RECOMMENDED COUNCIL APPROVED GL ACCT # ACCOUNT DESCRIPTION BUDGET ADOPTED/ACTUAL /12-04/13 10/1/12-09/30/ Salaries & Benefits Explanation of Line Items Executive Salaries Regular Salaries Total Salaries & Wages Salary Village Manager $78,795 Auto Allowance $4,800/yr Front $15=$23,400 Asst to $46,000/yr 83,595 56,163 84,245 84,245 70,960 45,771 68,657 69, , , , , FICA/Medicare Taxes Fica 7.65% 11,823 7,280 11,697 11, Retirement FRS MGR ,855 3,008 5,000 15,425 ` Retirement FRS 6.95% 0 0 5,000 4, Life & Health Benefits * 12 *2 13,685 6,392 9,588 8,719 TOTAL BENEFITS: 45,363 16,680 31,285 40,722 TOTAL SALARIES & BENEFITS: 199, , , ,367 ADOPTED ACTUAL PROJECTED Variance Between MANAGER RECOMMENDED COUNCIL APPROVED GL ACCT # ACCOUNT DESCRIPTION BUDGET ADOPTED/ACTUAL /12-04/13 10/1/12-09/30/ Contract Services-Payroll Basic Payroll services for processing biweekly payroll. 2,963 2,101 3,152 3, Bank Service Fees Monthly Bank Fees 3,060 1,660 2,490 2, Professional Fees -Legal $18,000 Retainer + $7,500 Other Legal 33,000 14,555 33,000 25, Professional Fees-Lobbyist 10, Professional Services-Audit State mandated financial audit & County required audit which requires using outside 28,000 15,000 28,000 28,000 CPA firm Other Conractual Services Outsourced IT Services 9,540 15,625 19,173 9, Other Conractual Services Outsourced accounting & CFO Services increased $250 per month (cut $750 per month 2 yrs prior) 45,000 26,250 45,000 48,000

36 FINANCE & ADMINISTRATION - Dept 521 A B C A-C ADOPTED ACTUAL PROJECTED Variance Between MANAGER RECOMMENDED COUNCIL APPROVED GL ACCT # ACCOUNT DESCRIPTION BUDGET ADOPTED/ACTUAL /12-04/13 10/1/12-09/30/ Other Conractual Services Grant Writing & Ecivis 1,300 4,366 4,366 3, Other Conractual Services Scan Project 3,877 5, Communications Postage & Telephone 7,676 2,376 4,073 0 Communications Telephone 2,400 Communications Cell-J Walker 2,400 Communications Postage 2, Travel & Per Diem Travel Repairs & Maintenance 24,915 4,878 8,362 8,400 Copier Lease $3,000 3,000 Postage Meter Rental 3, Printing & Binding General Printing Promotional Activities Misc. Promotional Activities 1, Other Charges For Services Storage Units, Newsletters, Fire Alarm, Safety Permits 6,488 4,929 7,394 7, Office Supplies Misc. Office Supplies 6,495 6,688 10,032 8, Operating Supplies Misc Supplies,Water Cooler Rental, Employee Bonding 3, , Capital Expenditures Software for accounting and permitting & licenses Software $14,000 Training 3,000 Data Cov 2,000 Additional Cost=$19,000 - maint fee currently being paid for Accufund 5K. This software would integrate all aspects of the Village's operations Setup 3,000 TOTAL OPERATING EXPENSES 173, , , ,268 *$5, $8, $8, (interest free) TOTAL FINANCE & ADMINISTRATION: 373, , , ,635 10,000

37 PUBLIC SAFETY Responsibilities & Guidelines $744, The Public Safety Committee shall hear and make recommendations to the Council on issues, initiatives, and policy related to the El Portal Police Department, crime prevention, and crime reporting. The Public Safety Committee shall receive a regular and routine statistical report from or by the Chief of Police, through the Village Manager, detailing both incidents of crime in the Village and administrative performance indicators. The Public Safety Committee may design and recommend to the Council for approval the format of the statistical report, which shall remain in effect until revised by the Council. The Public Safety Committee shall have adequate and reasonable time to review each report prior to the report being presented to the Council.

38 POLICE - Dept 521 A B C A-C GL ACCOUNT # ACCOUNT DESCRIPTION Explanation of Line Items Assumptions ADOPTED ACTUAL PROJECTED Variance Between Salaries and Benefits MANAGER RECOMMENDED COUNCIL APPROVED BUDGET ADOPTED/ACTUAL /12-04/13 10/1/12-09/30/ Executive Salaries Police Chief 71,443 48,119 72, , Regular Salaries Sergeant & 6 Patrol Officers 3% increase as required by contract 285, , ,492 6, , Part-Time Salaries Part-Time Officers 32,488 38,990 45,000-12,512 45, Overtime Salaries Overtime For Officers 15,000 8,506 10,500 4,500 10, Incentive Pay - Training & Education $20 for every 80 hrs training up to $120/mth 3,360 2,720 4, , Holiday Pay 11 Piad + 2 floating 16,400 6,317 18,505-2,105 19, Longevity Bonus Adlet 25 years, Huffnagel 15 yr 3,200 Total Salaries & Wages 423, , ,756-5, , FICA Taxes Fica Taxes/Medicare 7.65% 32,157 21,484 32, , Retirement FRS 19.06% Increase from effective July 1, ,785 26,081 65,073 16,712 75, Life & Health Benefits Heallth. Life, St Term & LT Disability 340.3*7*12+30*7*12 44,575 26,646 44, , Workers Compensation As Per FMIT Agreement 42,842 20,920 20,920 21,922 20,000 TOTAL BENEFITS: 201,359 95, ,368 37, ,194 TOTAL SALARIES & BENEFITS: 625, , ,123 32, ,725 GL ACCOUNT # Operating Expenses Explanation of Line Items Communications - Telephone Telephone & Courrier Charges 10,560 7,602 11, , Rentals & Leases Vehicle Leases & GPS 3, , Insurance -Liability Insurance Liability Increase of 10% 46,250 33,835 52,584-6,334 50, R & M Vehicles Repairs & Maint Police Vehicles 15,000 15,318 22,000-7,000 22, Printing and Binding Misc Printing & Binding Other Current Charges Fire Equip., Miami-Dade Stand By`` 1, , Office Supplies General Office Supplies 1, , , Operating Expenses Uniform Cleaning, Bullets add 7 ballistic 200 ea 50,953 25,347 26,087 24,866 13, Operating Expenses Gasoline 0 21,000 42,000-42,000 42, Books & Publications Dade County Assoc Chief of Police Capital Improvements Tasers $2,000 2,000 TOTAL OPERATING EXPENSES 128, , ,874-31, ,538 TOTAL POLICE: 753, , ,997 1, ,263

39 CODE ENFORCEMENT $1, Responsibilities & Guidelines The Code Enforcement Committee shall hear and make recommendations to the Council on issues, initiatives, and policy related to compliance with all minimum building and housing standards and the codes of the Village. The Code Enforcement Committee shall receive a regular and routine statistical report from or by the Code Enforcement Officer, through the Village Manager, detailing current and year to date code violation reports, warnings and citations. The Code Enforcement Committee may design and recommend to the Council for approval the format of the report, which shall remain in effect until revised by the Council. The Code Enforcement Committee should have adequate and reasonable time to review each report prior to the report being presented to the Council. The Committee or Village Manager shall keep the Council informed of said activities on a regular and routine basis.

40 CODE ENFORCEMENT-DEPT 529 A B C A-C ADOPTED ACTUAL PROJECTED Variance Between MANAGER RECOMMENDED COUNCIL APPROVED GL ACCT # ACCOUNT DESCRIPTION BUDGET ADOPTED/ACTUAL /12-04/13 10/1/12-09/30/ Professional Fees Special Master 1, , , Comunications & Freight Postage & Cittaion Notices Repairs & Maintennace Vehicl Repairs & Maint Operatring Supplies Forms & Notices, Other Miscellaneous Bad Debts TOTAL OPERATING EXPENSES 3,000 1,258 2, ,900

41 VILLAGE CLERK-DEPT 512 A B C A-C ADOPTED ACTUAL PROJECTED Variance Between MANAGER RECOMMENDED COUNCIL APPROVED GL ACCT # ACCOUNT DESCRIPTION BUDGET ADOPTED/ACTUAL /12-04/13 10/1/12-09/30/ Travel & Per Diem Seminars & Education 1, Communications Additional cell stipend $100/mth) , Promotional Activities , , Elections 10,000 4,511 4,511 5, Books, Publicationsq Codification Village Ordinances 8,000 8, , Advertisements 1,106 3,000-3,000 3,000 TOTAL OPERATING EXPENSES 24,000 6,543 16,437 7,563 8,170

42 PUBLIC AFFAIRS-DEPT 519 A B C A-C ADOPTED ACTUAL PROJECTED Variance Between MANAGER RECOMMENDED COUNCIL APPROVED GL ACCT # ACCOUNT DESCRIPTION BUDGET ADOPTED/ACTUAL /12-04/13 10/1/12-09/30/ Promotional Activities July 4th 1,500 1, ,000 Senior Lunch (6 $200/mth) 1, ,200 Horrace mann 1,200 1,500 1,500 (300) 1,500 Role Model Halloween Party 1,000 PBA Dinner 1,500 1,750 1,750 (250) 1,750 Leagiue of Cities Dinner 1,500 Other 2,000 1,974 2, ,000 75TH Anniversary 7,872 7,872 (7,872) Other Current Charges Website Maintenance (163) 275 TOTAL OPERATING EXPENSES 7,700 13,904 15,885 (8,185) 10,975

43 Village of El Portal Special Revenue Budget FY Special CITT CITT Total Revenue Transportation Transit Stormwater Seawall FY2014 Fund Fund Fund Fund Fund Revenues Storm Water Utility taxes 49,157 49,157 Local Option Gas Tax 58,637 58,637 Miami Dade Mass Transit Surtax_Transit 16,946 16,946 Miami Dade Mass Transit Surtax-Transportation 67,782 67,782 Total Revenues 192,522 58,637 67,782 16,946 49,157 0 Expenditures Street Repair & Sidewalk Repair 207, ,150 42,661 Stormwater Maintenance 87,544 87,544 Utilities 32,121 32,121 Total Expenditures 327, ,150 74, ,544 0 Excess of Revenues Over Expenditures (134,954) (106,513) (7,000) 16,946 (38,387) 0 Transfers In Transfer From General Fund 7,000 7,000 Transfer From Special Revenue Fund Balance 106, ,513 Transfer From Stormwater Fund Balance 38,387 38, , ,513 7, ,387 0 Transfers Out Transfer to CITT Transit Fund Balance (16,946) (16,946) (16,946) 0 0 (16,946) 0 0 Excess of Revenues Over Expenditures Net of Transfers

44 Village of El Portal Special Revenue Budget FY Special CITT CITT Total Revenue Transportation Transit Stormwater Seawall FY2014 Fund Fund Fund Fund Fund Fund Balance Reserve Total Special CITT-Transp CITT-Transit Stormwater Seawall Fund Balance '09/30/ , ,670 18, , ,053 (7,529) Expenditures 2013 (371,785) (8,127) (150,977) (18,015) (194,666) 0 Revenues ,338 58,500 69,470 17,368 49, , ,043 (62,863) 190,678 38,387 (7,529) Transfers 0 (70,393) 62, Fund Balance Reserve -Sept , , ,678 38,387 0 Revenues ,522 58,637 67,782 16,946 49,157 0 Expenditures 2014 (320,476) (165,150) (67,782) 0 (87,544) 0 Fund Balance Reserve -Sept , , ,