City of Pembroke Pines, Florida

Budget Cover
Budget Book Format/State Map	i
City Commission District Map	ii
City Organization Chart	iii
Table of Contents	iv
Budget Message	Section-Page
Budget Message	1-1
Distinguised Budget Presentation Award	1-12
Budget Overview	Section-Page
Budget Calendar	2-1
Introduction to the Budget Process	2-2
Fund Structure and the Basis of Budgeting	2-4
Budget Development Guidelines	2-7
Basis of Revenue and Expenditure Estimates	2-12
Basis of Revenue Estimates	2-13
Major Revenue Sources	2-14
Basis of Expenditure Estimates	2-23
Personnel Reports	2-26
Community Profile	2-30
Performance Summary	Section-Page
Performance Summary	3-1
Fund Summaries	Section-Page
Budget Summary - By Category	4-1
Budget Summary - By Fund	4-2
Components of Fund Balance/Retained Earnings/Net Assets	4-3
Expenditure Category Matrix	4-6
Transfer Schedule	4-9
Projected Changes in Fund Balances:
General Fund	4-10
Debt Service	4-12
Municipal Construction	4-13
Other Governmental Funds	4-14
Utility Fund	4-15
Public Insurance	4-16
Pension - General Members	4-17
Pension - Fire and Police	4-18
Other Post Employment Benefits	4-19
General Fund	Section-Page
Source of Revenue Dollars	5-1
Use of Revenue Dollars	5-2
General Government	Section-Page
City Commission	6-1
City Manager	6-4
Administrative Services	6-8
Information Technology	6-14
Human Resources	6-20
City Attorney	6-25
City Clerk	6-32
Finance	6-39
Early Development Centers	6-46
Walter C. Young Resource Center	6-53
Community Services	6-58
Housing Division	6-64
Code Compliance	6-70
Public Safety	Section-Page
Police	7-1
Fire Control - Ambulance Rescue	7-10
Public Services	Section-Page
Public Services	8-1
Environmental Services (Engineering)	8-3
General Government Buildings	8-7
Grounds Maintenance	8-12
Purchasing	8-16
Support Services	8-19
Howard C. Forman Human Services Campus	8-22
Recreation	Section-Page
Parks and Recreation	9-1
Non Departmental	Section-Page
Non-Departmental	10-1
Special Revenue	Section-Page
Streets and Sidewalks	11-1
State Housing Initiative Partnership (SHIP) Grant	11-5
HUD Grants CDBG-HOME	11-9
Law Enforcement Grant	11-14
ADA-Paratransit Program	11-18
Police Community Services Grant	11-22
Community - Oriented Policing Service (COPS) Grants	11-25
Community Bus Program	11-28
Law Enforcement Trust Fund Treasury Confiscated	11-31
Law Enforcement Trust Fund Justice Confiscated	11-34
Law Enforcement Trust Fund $2 Police Education	11-37
Law Enforcement Trust Fund FDLE Confiscated	11-40
Older Americans Act (OAA) Grant	11-43
Debt Service	Section-Page
Debt Service Fund	12-1
Schedule of Debt Service	12-7
Discussion of the Effects of Existing Debt Levels on Current and Future Operations	12-9
Budget Summary	12-12
Capital Projects	Section-Page
Municipal Construction Fund	13-1
Enterprise	Section-Page
Utilities	14-1
Internal Service	Section-Page
Public Insurance Fund	15-1
Pension	Section-Page
General Employees Pension	16-1
Police and Fire Pension	16-5
Other Post Employment Benefits	16-9
Permanent	Section-Page
Wetlands Mitigation Trust Fund	17-1
5-Year Capital Improvement Program (CIP)	Section-Page
Capital Improvement Program	18-1
Revenue Detail (By Fund)	Section-Page
1 General Fund	19-1
51 Wetlands Trust (Permanent Fund)	19-11
100 Road and Bridge Fund	19-12
120 State Housing Initiative Program Grant	19-14
121 HUD Grants CDBG/HOME	19-15
122 Law Enforcement Grant	19-16
123 ADA/Paratransit Program	19-17
124 Police Community Services Grant	19-18
126 COPS Grants	19-19
128 Community Bus Program	19-20
131 Treasury - Confiscated	19-21
132 Justice - Confiscated	19-22
133 $2 Police Education	19-23
134 FDLE - Confiscated	19-24
199 Older Americans Act	19-25
201 Debt Service Fund	19-27
320 Municipal Construction Fund	19-29
471 Utility Fund	19-31
504 Public Insurance Fund	19-33
655 General (Pension Trust Fund)	19-35
656 Fire and Police (Pension Trust Fund)	19-36
657 Other Post Employment Benefits (OPEB)	19-37
Total All Funds	19-38
Expenditure Detail (By Division)	Section-Page
1 General Fund	20-1
100 City Commission	20-1
201 City Manager	20-2
202 Human Resources	20-3
300 City Attorney	20-5
800 General Government	20-6
1001 City Clerk	20-8
2001 Finance	20-10
2002 Information Technology	20-12
3001 Police	20-14
3050 Emergency and Disaster Relief Services	20-18
4003 Fire Rescue	20-19
5002 Early Development Centers	20-26
5005 WCY Administration	20-32
6001 General Government Buildings	20-33
6004 Grounds Maintenance	20-36
6005 Purchasing/Contract Administration	20-38
6006 Environmental Services (Engineering)	20-40
6008 Howard C. Forman Human Services Campus	20-42
7001 Recreation	20-46
7003 Special Events	20-53
7005 Dinner Theater	20-54
7006 Golf Course	20-55
8001 Community Services	20-57
8002 Housing Division	20-59
9002 Planning	20-62
9005 Building	20-64
9007 Code Enforcement	20-68
51 Wetlands Mitigation Trust	20-70
100 Road and Bridge Fund	20-71
6002 Maintenance	20-71
6003 Infrastructure	20-73
8004 Transit System	20-74
120 State Housing Initiative Program	20-75
121 HUD Grants/CDBG/Home	20-78
122 Law Enforcement Grant	20-86
123 ADA/Paratransit Program	20-90
124 Police Community Services Grant	20-92
126 COPS Grants	20-94
128 Community Bus Program	20-95
131 Treasury - Confiscated	20-98
132 Justice - Confiscated	20-99
133 $2 Police Education	20-100
134 FDLE - Confiscated	20-101
199 Older Americans Act	20-102
201 Debt Service Fund	20-105
320 Municipal Construction Fund	20-108
471 Utility Fund	20-118
900 General Debt Service	20-118
6010 Utilities Admin Services	20-119
6011 Non-Departmental	20-122
6021 Sewer Collection	20-123
6022 Sewer Treatment Plant	20-126
6031 Water Plants	20-129
6032 Water Distribution	20-131
504 Public Insurance Fund	20-133
655 Pension - General Members	20-137
656 Pension - Fire and Police	20-138
657 Other Post Employment Benefits (OPEB)	20-139
Total All Funds	20-140
Appendix	Section-Page
History	21-1
Abbreviations and Acronyms	21-3
Glossary	21-5
Index	21-17
Charts and Graphs	21-20
Millage Rate Ordinance	21-24
Budget Ordinance	21-28
DR-420	21-32

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2010-11 Adopted Budget

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