2010-05ORDINANCE NO. 2010-05
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING
THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL
BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR
FISCAL YEAR 2010/2011 (JULY 1 -JUNE 30), PURSUANT TO
SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING
EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET;
PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR
PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND
GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR
ENCUMBRANCES; PROVIDING FOR SEVERABILITY AND
PROVIDING FOR AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. The 2010/2011 Operating and Capital Improvement Program
Budget for the Aventura City of Excellence School, a copy of said budget being
attached hereto and made a part hereof as specifically as if set forth at length herein, be
and the same is hereby established and adopted.
Section 2. Expenditure of Funds Appropriated in the Budget Authorized. Funds
appropriated in the Budget may be expended by and with the approval of the City
Manager in accordance with the provisions of the City Charter and applicable law. Funds
of the City shall be expended in accordance with the appropriations provided in the Budget
adopted by this Ordinance and shall constitute an appropriation of the amounts specified
therein. Supplemental appropriations or the reduction of appropriations, if any, shall be
made in accordance with Section 4.07 of the City Charter.
Section 3. Budaetary Control. The Budget establishes a limitation on
expenditures by department total. Said limitation requires that the total sum allocated to
the Charter School department for operating and capital expenses may not be increased
or decreased without specific authorization by aduly-enacted Resolution affecting such
amendment or transfer. Therefore, the City Manager may authorize transfers from one
Ordinance No. 2010-05
Page 2
individual line item account to another, so long as the line item accounts are within the
same department and fund.
Section 4. Personnel Authorization. The "Personnel Allocation Summary"
enumerates all authorized budgeted positions. However, the City Manager may amend
said authorized budgeted positions in order to address the operating needs of the
department so long as sufficient budgeted funds are available.
Section 5. Grants and Gifts. When the City of Aventura receives monies from any
source, be it private or governmental, by Grant, Gift, or otherwise, to which there is
attached as a condition of acceptance any limitation regarding the use or expenditures of
the monies received, the funds so received need not be shown in the Operating Budget
nor shall said budget be subject to amendment of expenditures as a result of the receipt of
said monies, but said monies shall only be disbursed and applied toward the purposes for
which the said funds were received. To ensure the integrity of the Operating Budget, and
the integrity of the monies received by the City under Grants or Gifts, all monies received
as contemplated above must, upon receipt, be segregated and accounted for based upon
generally accepted accounting principles and where appropriate, placed into separate and
individual trust and/or escrow accounts from which any money drawn may only be
disbursed and applied within the limitations placed upon the Gift or Grant as aforesaid.
Section 6. Amendments. Upon the passage and adoption of the Charter School
Fund Budget for the City of Aventura, if the City Manager determines that the Department
Total will exceed its original appropriation, the City Manager is hereby authorized and
directed to prepare such Resolutions as may be necessary and proper to modify any line
item from the Budget hereby.
2
Ordinance No. 2010-05
Page 3
Section 7. Encumbrances. All outstanding encumbrances at June 30, 2010 shall
lapse at that time; and all capital outlay encumbrances and/or capital outlay expenditures
not spent during the fiscal year may be re-appropriated in the 2010/2011 fiscal year.
Section 8. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity of
the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall
remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 9. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Vice Mayor Weinberg, who moved its
adoption on first reading. This motion was seconded by Commissioner Stern, and upon
being put to a vote, the vote was as follows:
Commissioner Zev Auerbach yes
Commissioner Bob Diamond yes
Commissioner Teri Holzberg yes
Commissioner Billy Joel yes
Commission Michael Stern yes
Vice Mayor Luz Urbaez Weinberg yes
Mayor Susan Gottlieb yes
The foregoing Ordinance was offered by Commissioner Diamond who moved its
adoption on second reading. This motion was seconded by Commissioner Auerbach,
and upon being put to a vote, the vote was as follows:
Commissioner Zev Auerbach yes
Commissioner Bob Diamond yes
Commissioner Teri Holzberg yes
Commissioner Billy Joel yes
Commission Michael Stern yes
Commissioner Luz Urbaez Weinberg yes
Mayor Susan Gottlieb yes
3
Ordinance No. 2010- 05
Page 4
PASSED AND ADOPTED on first reading this 22"d day of April, 2010.
PASSED AND ADOPTED on second reading this 4t"day of May, 2010.
USAN GOTTL ,MAYOR
A'
ESA M. OR KA,tMMC
'CLERK
APPROVED AS TO FORM AND LEGAL SUFFICIENCY:
CITY ATTORNEY
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AVENTURA CITY OF EXCELLENCE SCHOOL
3333 N E 188T" Street
Aventura, Florida 33180
Telephone: 305-466-1499
Fax: 305-466-1339
Website: www.aventuracharter.org
Board of Directors
Mayor Susan Gottlieb
Commissioner Zev Auerbach
Commissioner Bob Diamond
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
City Manager
Eric M. Soroka, ICMA-CM
Principal
Julie Alm
Vice Principal
Daniel Sandberg
Administrative and Educational Services Provided by:
Charter Schools USA
CITY OF AVENTURA
CHARTER SCHOOL FUND
FISCAL YEAR 2010/11
TABLE OF CONTENTS
TOPIC PAGE NO.
CITY MANAGER'S BUDGET MESSAGE 1
BUDGET PROCESS 9
BUDGET DEVELOPMENT GUIDELINES 10
VISION STATEMENT 13
PHILOSOPHY AND ESSENTIAL ELEMENTS 13
CURRICULUM 13
PERFORMANCE CRITERIA 15
SUMMARY 19
DESCRIPTION AND ORGANIZATION CHART 20
REVENUE PROJECTIONS 21
ACTIVITIES
Expenditures:
K-3 Basic 22
4-8 Basic 23
Exceptional Student Program 24
Substitute Teachers 25
Instructional Media Services 26
School Administration 27
Pupil Transit Services 28
Operation of Plant 29
Child Care Supervision 30
Capital Outlay 31
ADOPTING ORDINANCE 32
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Office of the City Manager
The Honorable Mayor and City Commission
Aventura City of Excellence School Board of Directors
City of Aventura
Aventura, Florida 33180
RE: 2010/11 Charter School Fund Budget Message
Members of the City Commission:
In accordance with Article IV, Section 4.05 of the Charter of the City of Aventura, I hereby
submit the proposed Budget for the Charter School Fund for the fiscal year beginning July
2010, for your review and consideration. This budget document represents the seventh year of
operation of the Aventura City of Excellence School. Our goal in the development and
preparation of a realistic balanced budget was to provide the funding levels to maintain the
quality education services for our students in light of these difficult economic times.
Budget Format
The format of the budget is in accordance with guidelines adopted by the State and School
Board of Miami-Dade County, Florida and utilizes the school system's account codes as well.
The proposed budget was prepared with input from the school administrative staff and
CSUSA.
Significant Factors Affecting Budget Preparation
The 2010/11 school year represents the eighth year of operations of the school. Our past has
shown that we can continue to operate the school at a high level and provide quality education
for our students, within the school based revenues and without outside subsidies. We have
also been fortunate to have a strong business community and involved parents that participate
in fund raising activities for school improvements.
This past year for the second year in a row, the State of Florida responding to the economic
recession, reduced the amount of funding available for the school. As was previously reported,
based on reductions imposed by the State Legislature to balance the state budget, the Charter
School Fund lost $21,000 during the 2009/10 fiscal year. The amount lost was offset by
reducing the school's budgeted contingency account. The revenues for next year have been
estimated on the conservative side and continue to anticipate the funding reduction based on
actions taken by the State Legislature.
City of Aventura Page 1 Charter School Fund Budget
In order to respond to the anticipated revenues for the upcoming school year without impacting
the "classroom" and current educational programs, the following plan of action was utilized in
the preparation of the budget:
• The transfer to the General fund in the amount of $30,000 to offset services
provided by the Finance Department, to the school will be deferred this year.
• Charter School USA agreed to freeze their fee at last year's rate which resulted
in a cost savings of $25,000.
• Revenue in the amount of $100,000 from the Red Light Violation Program is
included to assist in funding the contingency line item in the budget.
• Teacher salary increases will reflect a step increase based on years of service
reflective of the Miami-Dade School Board pay plan and provides that returning
teachers will be rewarded with a service award based on years of service. Based
on previous years increases and the service award program, our teachers
salaries will again exceed those of the Miami-Dade School Board.
• Downsized Special Project Coordinator position to part-time.
With the use of the additional classrooms constructed last year, class sizes will be reduced in
grades fourth through eighth and forty additional students will be admitted in the upcoming
school year. The budget contains the following changes to address the class size revisions,
the growth of the school sports program and expansion of technology in the classrooms:
• Four new teacher positions and two sixth period salary supplements were added.
• Math Mentor position was upgraded to Math Specialist.
• Two additional basketball intramural teams were included and competitive boys
and girls soccer were added to the school's athletic offerings.
• Funds have been budgeted to complete the installation of smart boards in all
classrooms.
In addition, a receptionist position for the front desk was added to accommodate larger student
population and has not been increased since the school opened with 600 students. A major
impact on the budget is attributed to an estimated 15% increase in employee health insurance
costs. The budget continues to include revenue in the amount of $125,000 from the Clear
Channel agreement for proceeds from the billboard advertising.
The overall budget increased by 3.8% or $277,829. This is largely due to the addition of forty
new students with eight students being added per grade in grades fourth through eighth. The
budget includes funding for lease payments to the Debt Service Fund to pay annual costs
associated with the long term debt borrowed for the construction of the elementary school
wing.
It is important that we continue to maximize the school dollars as much as possible and
maintain efficient use of budgeted funds.
Summary of All Budgetary Funds
The total proposed budget for 2010/11, including all operating and capital outlay, is
$7,564,885. The majority of the budget is Personnel Services at $5,051,541. Operating
City of Aventura Page 2 Charter School Fund Budget
expenditures total $1,766,367. Other Uses expenditures, which primarily represent lease
payments to the Debt Service Fund to cover school construction debt payments and a
contingency account total $539,417. Capital Outlay expenditures are $232,800. The following
chart shows a comparison of the department's budgets for the past two years. Total costs
increased by 3.8 %.
Budget Category Summary
Increase
2009/10 2010/11 (Decrease) % Change
evenues
State Shared Revenues $6,276,957 $ 6,605,557 $ 328,600 5.2%
Charges for Services 156,100 156,100 - 0.0%
Misc.lncome 535,000 540,000 5,000 0.9%
Other Non-Revenues 319,000 263,228 (55,772) -17.5%
Total Revenues $7,287,057 $ 7,564,885 $ 277,828 3.8%
K-3 Basic
4-8 Basic
Exceptional Student Program
Substitute Teachers
Instruct Media Services
School Administration
Pupil Transit Services
Operation of Plant
Child Care Supervision
Capital Outlay
Total Expenditures
Expenditures
$ 1,775,743 $ 1,920,178 $ 144,435 8.1
2,051,753 2,300,771 249,018 12.1
210,550 216,665 6,115 2.9%
80,913 81,693 779 1.0%
70,807 73,196 2,389 3.4%
888,106 931, 976 43, 870 4.9%
184,000 184,000 - 0.0%
1,490,120 1,520,625 30,506 2.0%
108,565 102,980 (5,585) -5.1%
426,500 232,800 (193,700) -45.4%
$ 7,287,057 $ 7,564,885 $ 277,828 3.8%
Charter School Fund
This fund is used to account for revenues and expenditures specifically earmarked for the
City's Charter School. The fund accounts for operating and capital revenues, expenditures and
capital outlay.
Charter School Fund Budget Revenues
Charges for
Services
2.1
;c. Income
7.1
State Shared
Revenues
87.3%
Non-
R~~Cnue
3.5%
City of Aventura Page 3 Charter School Fund Budget
Charter School Fund Budget Expenditures
Exceptional
Student Program Substitute Media Services
$% I r1% ~ 1%
- ----__ Transit Services
School~~`~~ 3%
Administration
12%
Operation of Plant
20°~
_ Child Care
Supervision
1%
Capital Outlay
3%
Goals
The 2010/11 school year represents the eighth year of operations for Aventura City of
Excellence School (ACES). This past year a great deal of time and effort was expended on
professional development and curriculum alignment based on Florida's Next Generation
sunshine State standards, increasing parental involvement, intramural and competitive sport
programs and identifying and working with at -risk students. This year we will continue to
focus on our award winning character education program and expanding our cultural programs
with the opening of the new Aventura Arts &Cultural Center.
ACES will enrich a child's learning and social atmosphere through:
• Whole Child Approach -Emphasis will continue to consider the "whole child." To ensure
that academic rigor coexists with social responsibility.
• Character Education -Continue to implement and expand ACES award winning and
nationally recognized program that encourages our students, families and communities
to "live" their values. Programs include parent and community workshops and the
infusion of character education across the curriculum.
• Challenging Curriculum -ACES will offer high school level courses in the areas of
Math, Science and Foreign Language.
• Curriculum Alignment -Increase academic rigor through the alignment of ACES writing
and math programs kindergarten through eighth grade.
• Differentiation of instruction -Provide specialized programs for at -risk learners, on
level learners and gifted students.
• Technology Rich Environment -Technology includes computer labs, computers, Smart
Boards, document readers, projectors in all the classrooms and access to Direct TV,
instructional software and online programs
• Extended School Day Programs/Activities -Before Care and After Care, Sports Study,
several Dance programs, Science Tutorial, Writing Tutorial, Reading and Math
Computerized Program and Saturday School.
City of Aventura Page 4 Charter School Fund Budget
• Field Trips - Through a combination of on campus and off campus field trips students
will experience hands-on content, living history, ecological studies, guest authors and a
variety of culturally rich opportunities.
• School Wide Events -All students have an opportunity to participate in Career Day,
Red Ribbon Week and Field Day.
• Career Awareness and Entrepreneurship -All eighth grade students will participate in a
comprehensive course that will allow them to begin career planning and develop and
implement a small business.
• Competitive Athletics -Middle School students compete in the independent Athletic
League. The school fields a boys and girls team for both basketball and soccer.
• Intramural Athletics -Expanded offerings for middle school students will include
basketball, volleyball and cheerleading. All students have an opportunity to participate in
after school tennis.
• Family Events -Family events include Meet and Greet, Open House, Kindergarten
Kickoff, Middle School Guest Speakers Series, Muffins for Moms, Donuts for Dads,
Sweetheart Breakfast, Grandparents Day, Graduation Ceremonies, Middle School
Guest Speakers Leadership Series, Talent Showcase and Quarterly Principal's Honor
Roll Breakfasts.
• Parent Education - FCAT reading, math, writing and science nights present parents
with information related to state standards and accountability testing.
• Transportation -Students living further than 2 miles from the school and no further than
3.5 miles are provided bus service. Currently four buses provide transportation for
approximately 400 students.
• Safe School Campus -The City provides a fulltime certified police officer to the school
that serves as a School Resource Officer. Traditional security methods including
cameras are in place.
Revenues
The revenues, available for allocation in the 2010/11 Fiscal Year, are anticipated to be
$7,564,885. This is an increase of $277,829 or 3.8% compared to the prior year. The majority
of the increase is associated with the addition of forty students.
State Shared Revenues -The amount projected for Florida Education Finance Program
revenues is $5,904,000 and is based on $6,100 per student after the deductions for the
transportation reimbursement component and the 2% held back by the School Board for
administrative costs. The revenues for next year have been estimated on the conservative side
and continue to anticipate funding reductions based on actions taken by the State Legislature.
School lunch reimbursement revenues are estimated to be $32,577. The transportation
reimbursement amount is $169,000 and is based on 425 students requiring bus service.
Capital Outlay revenue amounts are based on $514 per student. The final amount will be
based on the actions of the State Legislature.
Charges for Services -The amount projected for reimbursement from the food service vendor
is projected to be $6,100. After School Program includes revenues derived from fees charged
for Before and After School Programs and is estimated to be $150,000.
Miscellaneous Income -The total amount is $540,000. This includes revenues from the Red
Light Violations, Clear Channel agreement for proceeds from the billboard advertising, field
City of Aventura Page 5 Charter School Fund Budget
trips/special programs revenues and fundraising activities. This is offset by specific
expenditures in the budget.
Other Non-Revenues -This represents anticipated fund balance amounts from the prior year's
budget.
Expenditures
The estimated 2010/11 expenditures contained within this budget total $7,564,885 and are
balanced with the projected revenues.
Personnel Services
Personnel Services are budgeted at $5,051,541 or 67% of the budget. Personnel Services
reflects funding to implement a pay step increase to coincide with the Miami -Dade County
school system. In addition returning teachers will be rewarded with a service award based on
years of service. The pay plan will continue to exceed Miami-Dade County Schools. The total
number of employees is 86 full-time and 14 part-time compared with 82 full-time and 13 part-
time positions included in last year's budget. Included in the full-time positions are 72 teachers,
Instructional Counselor, Media Specialist and a Computer Network/Technician. All employees
except the Principal, Vice Principal and Janitor are under contract with CSUSA.
Part-time positions include the following:
• 1 Aide
• 6Para-Professionals assisting kindergarten and first grade
• 1 Special Projects Coordinator
• 6 positions are utilized to provide Before and After School Programs.
.Full Time Staff Comparison
90
80
70
60
50
4a
30
20
10
0
City of Aventura Page 6 Charter School Fund Budget
2006/07 2007/08 2008/09 2009/10 2010/11
The following outlines the staffing level detail comparisons to the prior fiscal year:
2009/10 20! 0/II
Function Job Class Full Tlme Part Time Full Time Part Time
5101 Teacher 29.00 - 30.00 -
Para-Professionals - 6.00 - 6.00
Reading Specialist 1.00 1.00
Instructional Counselor 1.00 1.00
Aide 1.00 1.00
5102 Teacher 34.00 - 37.00 -
Aide 1.00 1.00
5250 Teacher 3.00 - 3.00 -
5901 Substitute Teacher 1.00 - 1.00 -
6200 Media Specialist 1.00 1.00 1.00 1.00
7300 Principal 1.00 - 1.00 -
Vice Principal 1.00 1.00
Assistant Principal 1.00 - 1.00 -
Business Admin. 1.00 - 1.00 -
Administrative Secretary 1.00 - 1.00 -
Receptionist 1.00 - 2.00 -
Registar/Compliance 1.00 1.00
Computer Network/Tech 1.00 1.00
Special Projects Coordinator 1.00 - 1.00
7900 Janitor 1.00 1.00
9102 P/T After School Counselor I 5.00 5.00
P/T After School Counselor II 1.00 1.00
Total 82.00 13.00 86.00 14.00
Operating Expenses
The expenditures for operating expenses are $1,741,127, which represents 23% of the budget.
This is $3,856 more than the prior year. The major expenses are as follows:
• CSUSA education/administrative fee - $317,000
• Textbooks - $106,000
• Transportation services contract - $184,000
• Other materials and supplies - $188,000
• Electricity - $161,000
• Building maintenance contract - $212,000
• Field Trips and School Events - $210,000
• Repairs and Maintenance -$83,000
• Office Equipment Leases - $28,000
City of Aventura Page 7 Charter School Fund Budget
Other Uses
Other Uses expenditures total $539,417 primarily represent lease payments to the Debt
Service Fund to cover the elementary school wing construction debt payments. Other
expenditures include a contingency account.
Capital Outlay
A total of $232,800 has been budgeted for capital outlay for furniture, fixtures, equipment,
computers and smart boards. Funds have been budgeted to complete the installation of smart
boards in all classrooms and provide furniture and computers to the new classroom being
utilized this upcoming year.
Summary
I am pleased to submit the detailed budget contained herein. The budget document and its
related funding levels represent the City's continued commitment to providing a school of
excellence for our community.
The budget contains funding levels to address the following key objectives:
• Hiring and retaining administrators and teachers who are well prepared for creating life-
long learners in their students as well as acting as role models in their own quest for
knowledge on the latest "best practices" in educational research to enhance their
teaching abilities.
• Putting into place a strong accountability system that will hold everyone at the school
responsible for maximizing learning opportunities.
• Creating a school climate that enables students and teachers to feel they are cared for,
respected, and contributing members of the school.
• A low staff-pupil ratio in order to enhance the development of the individual strengths of
each student.
• Continuing to use data to evaluate the efficacy of instructional programs.
• Providing additional staff members and costs associated with adding classrooms at
grades first, fourth and fifth and additional middle school sections in language arts and
science.
• Developing a strong parent-teacher relationship.
• Maximizing the use of technology embedded in classroom instruction as well as in a lab
setting.
The preparation and formulation of this document could not have been accomplished without
the assistance and dedicated efforts of the School's Administration. All questions relating to
the budget should be referred to my attention.
Respectfully submitted,
G•
Eric M. Soroka
City Manager
City of Aventura Page 8 Charter School Fund Budget
BUDGET PROCESS
Budget Preparation/Development
1. January: Meetings are held with the Principal, school staff and City Manager to develop
Goals and to discuss issues that may impact the budget for the upcoming school year.
2. February: Preliminary Revenue projections and forecasts are developed by the City
Manager. The following steps are followed to project revenues:
• Forecast student enrollment
• The State's Florida Education Finance Program (PEEP) per student allocation is
projected by the State and provided to the charter school.
• Capital Outlay funding is determined by the State based on available funding.
3. March: Personnel needs are developed based on input from the Principal and staff. The
following steps are utilized to forecast personnel:
• Review existing staffing requirements to ensure adequate coverage for student
needs and new programs.
• Review salary structure to ensure competitiveness with the school district.
• Benefits calculations such as Workers' Compensation, Life Insurance, Health
Insurance, and Pension are provided by CSUSA and developed for each qualifying
employee.
4. April: Individual expenditure line items are developed by the City Manager based on
input from the Principal and historical data. A draft of the budget document is prepared
by the City Manager. The draft is reviewed by the Principal and the Finance
Department.
5. April/May: The budget is reviewed by the School Advisory Committee. The City
Manager submits budget to the City Commission who act as the Board of Directors for
the School.
6. June: The budget is loaded into the accounting system.
7. July: Budget goes into effect.
Budget Adoption
The Charter School budget is approved via Ordinance at two public meetings scheduled for
May and June conducted by the City Commission. The adopted budget is integrated into the
accounting software system effective July 1st.
Budget Control/Monitoring
Funds appropriated in the Budget may be expended by and with the approval of the City
Manager in accordance with the provisions of the City Charter and applicable law. Funds of the
City shall be expended in accordance with the appropriations provided in the Budget and shall
constitute an appropriation of the amounts specified therein. Supplemental appropriations or the
reduction of appropriations, if any, shall be made in accordance with Section 4.07 of the City
Charter.
The Budget establishes a limitation on expenditures by department total. Said limitation requires
that the total sum allocated to the Charter School department for operating and capital expenses
may not be increased or decreased without specific authorization by aduly-enacted Resolution
affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from
one individual line item account to another, so long as the line item accounts are within the same
department and fund.
City of Aventura Page 9 Charter School Fund Budget
The "Personnel Allocation Summary" enumerates all authorized budgeted positions. However,
the City Manager may amend said authorized budgeted positions in order to address the
operating needs of the department so long as sufficient budgeted funds are available.
The budget is monitored on a monthly basis to track variances between actual and budgeted
amounts. Significant variances are investigated and monitored for corrective action. Quarterly
review meetings are held with the Principal and City Manager.
Encumbrances do not constitute expenditures or liabilities in the current year, but instead are
defined as commitments related to unperformed contracts for goods or services, which are
only reported in governmental funds.
Budget Amendment
Upon the passage and adoption of the Charter School Fund Budget for the City of Aventura, if the
City Manager determines that the department total will exceed its original appropriation, the City
Manager is authorized to prepare such Resolutions for consideration by the City Commission as
may be necessary and proper to modify any line item from the Budget.
Basis of Accounting
Basis of Accounting refers to the time period when revenues and expenditures are recognized in
the accounts and reported on the financial statements. Basis of accounting relates to the timing
of the measurements made, regardless of the measurement focus applied.
The accrual basis of accounting is followed for the proprietary fund types. The modified accrual
basis of accounting is followed in the governmental fund types and the expendable trust funds
type. Under the modified accrual basis of accounting, revenues are recorded when susceptible to
accrual, that is, when they are both measurable and available. Available means collectible within
the current period or soon enough thereafter to pay current liabilities. Expenditures are generally
recognized under the modified accrual accounting when the related fund liability is incurred.
Exceptions to the general rule are principal and interest on general long-term debt which is
recognized when due.
The Charter School Department Budget applies all applicable GASB pronouncements as well
as the following pronouncements issued on or before November 30, 1989, unless those
pronouncements conflict with or contradict GASB pronouncements: Financial Accounting
Standards Board (FASB) statements and interpretations, Accounting Principles Board (APB)
opinions and Accounting Research Bulletins (ARBs).
During June 1999, the Government Accounting Standards Board (GASB) issued Statement
No. 34. This statement established new accounting and financial reporting standards for state
and local governments. The Charter School implemented the new financial reporting
requirements of GASB 34.
BUDGET DEVELOPMENT GUIDELINES
Financial Policies
The Charter School's financial policies, compiled below, set forth the basic framework for the
overall fiscal management of the school. Operating independently of changing circumstances
and conditions, these policies assist the decision-making process of the City Manager and
City of Aventura Page 10 Charter School Fund Budget
School's Administration. These policies provide guidelines for evaluating both current activities
and proposals for future programs.
Most of the policies represent long-standing principles; traditions and practices that have
guided the Charter School in the past and have helped maintain financial stability over the last
2 years. They are reviewed annually as a decision making tool and to ensure their continued
relevance in an ever-changing environment.
Operating Budget Policies
1. The Charter School will maintain at a minimum, an accessible cash reserve equivalent to
four weeks of operating costs.
2. No new or expanded services shall be implemented without a corresponding revenue
source or the implementation of trade-offs of expenses or revenues at the same time. This
applies to personnel, equipment and any other peripheral expenses associated with the
service.
4. The Charter School shall continue to support a scheduled level of maintenance and
replacement of its infrastructure.
5. The Charter School shall support capital expenditures that reduce future operating costs.
Capital Budget Policies
1. The Charter School will develop amulti-year plan for capital improvement that is updated
annually with documentation of deviations from the plan.
2. The Charter School will maintain its physical assets at a level adequate to protect the
Schools' capital investment and minimize future maintenance and replacement costs. The
budget will provide for the adequate maintenance and the orderly replacement of the capital
equipment from current revenues wherever possible.
3. The Charter School will provide sufficient funds to replace and upgrade equipment as well
as to take advantage of new technology thereby ensuring that employees have safe and
efficient tools to provide their service. It reflects a commitment to further automation and use of
available technology to improve productivity in the Charter School's work force. The objective
for upgrading and replacing equipment includes: (1) normal replacement as equipment
completes its useful life, (2) upgrades to new technology, and (3) additional equipment
necessary to service the needs of the Charter School.
4. The Charter School will use the following criterion to evaluate the relative merit of each
capital project. Capital expenditures will foster goals of:
a. Projects specifically included in an approved replacement schedule.
b. Projects that reduce the cost of operations.
c. Projects that significantly improve safety and reduce risk exposure.
Revenue Policies
1. The School will attempt to maintain a diversified and stable revenue system as a shelter
from short-run fluctuations in any single revenue source.
2. The School will attempt to obtain new revenue sources as a way of ensuring a balanced
budget.
3. The School will review fees/charges annually and will design or modify revenue systems to
include provisions that automatically allow charges to grow at a rate that keeps pace with the
cost of providing the service.
City of Aventura Page 11 Charter School Fund Budget
Cash ManagementJlnvestment Policies
1. The School will deposit all funds received by 2:00 PM the next day.
2. Investment of School funds will emphasize preservation of principle; the objective will be to
match or exceed the yield of the State Board of Administration.
3. The School will collect revenues aggressively, including any past due amounts owed.
Reserve Policies
1. The School will maintain a fund balance of at least $75,000.
Accounting, Auditing, and Financial Reporting Policies
1. An independent audit will be performed annually.
2. The Charter School will produce annual financial reports in accordance with Generally
Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting
Standards Board (GASB).
City of Aventura Page 12 Charter School Fund Budget
AVENTURA CITY OF EXCELLENCE SCHOOL
VISION STATEMENT
To join with our community to become the premier charter school in the nation where
academic excellence coexists with the promotion of social responsibility grounded in an
atmosphere of human dignity.
AVENTURA CITY OF EXCELLENCE SCHOOL
PHILOSOPHY AND ESSENTIAL ELEMENTS
The Aventura City of Excellence School staff believes that we have a responsibility to create a
school climate that enables every individual to feel cared for, respected and to act as
contributing members of the school culture. All students can learn and will be encouraged to
strive for academic excellence and personal growth that will enable them to be productive and
active members of society. In the practical application of this philosophy, opportunities shall be
provided to:
1. Develop in each student and professional staff member a sense of self-worth and a
positive self-concept
2. Imbue such character traits as honesty, integrity, compassion, respect, cooperation,
humility, happiness and responsibility toward each other, our community and our world
3. Develop in each student an understanding of and responsibility for making positive
personal and social choices
4. Improve upon the quality of instruction and curriculum by increasing the effectiveness of
teachers and their teaching through ongoing professional development
5. Provide each student with experiences to develop an awareness of good health habits
and attitudes for living by encouraging each student to perceive learning as a life-long
continuing process from pre-school through adulthood
6. Encourage, through educational reporting, city and district officials, the citizens of
Aventura, and the professional staff to support quality education in the school
7. Use assessment data to identify and track student achievement and learning goals
8. Develop school programs based on "best practices" to promote learning gains
9. Develop strong parent-teacher-student relationships
10. Provide a strong accountability system that holds everyone at the schoolhouse
responsible for maximizing learning opportunities
11. Provide a low student-teacher ratio in order to enhance the development of the
individual strengths of each student
12. Provide additional staff members for enrichment and remediation services
13. Develop in each student the ability to think critically, make inferences, apply knowledge
to new settings and use these skills to make wise choices
CURRICULUM
The ACES curriculum is connected to state and national content standards and the school's
goals for student learning are coordinated or integrated across different disciplines. The
curriculum's sequence is rational, with more complex ideas building on simpler ones,
respecting each student's developmental levels and prior learning. Teachers and students are
accountable for all state and local assessments in addition to internal formal and informal
assessments and observations.
City of Aventura Page 13 Charter School Fund Budget
Classroom teachers utilize technology daily to reinforce instruction and offer opportunities for
independent practice. ACES students have access to Internet-based instructional programs at
home and at school. Students in kindergarten through fifth grade utilize the ACES computer
lab weekly. Sixth grade students enroll in a nine-week technology course, exposing them to all
Microsoft Office Applications. Seventh grade students are required to enroll in a year long
Computer Concepts courses designed to expose them to all facets of the technology available
to them. Eighth grade students take ayear-long technology aided career awareness and
entrepreneurship course.
ACES offers a variety of programs to meet the needs of all learners. The English Speakers of
Other Languages program is offered to students who are working toward English language
proficiency. Classroom teachers servicing ESOL students have undergone special training
related to strategies that enhance language acquisition. The ACES ESOL Coordinator
collaborates with classroom teachers related to instructional modifications that aide in content
comprehension.
Exceptional Education students are serviced within the general classroom, reducing social
stigmas and enhancing the continuity of instruction. The ESE teacher collaborates with
classroom teachers to ensure that "strategies for success" are implemented in all subject
areas.
Students with speech and language needs are serviced by a Speech and Language
Pathologist. This program is offered to students who qualify for services based on school
district requirements.
At risk readers are targeted through a variety of intervention courses and strategies. ACES
Literacy Team teaches at-risk-readers grades Kindergarten through eighth grade in small
group settings. This supplemental reading program provides intensive instruction using
research based programs such as Story Town Targeted Intervention and Read 180.
ACES is focused on meeting the needs of all students. To this end, ACES offers a variety of
extended school day programs. These programs target specific student needs and are offered
both before and after school. These programs include small group writing instruction, focused
math tutorials, science study group and a Saturday reading program.
Gifted students in grades 1 and 2 receive "Gifted Instruction" in Language Arts and Reading
daily. Project-based applications encompassing the sciences; arts, math, and language allow
students an opportunity to combine their creativity and practical knowledge. Eligible students
in grades 3, 4, and 5 have an opportunity to enroll in a gifted language Arts/Reading course
and a gifted Math course. Eligible students in middle school have an opportunity to enroll in
gifted courses.
ACES science laboratory program provides students with hands-on application of core
curriculum. Students in second through fifth grade visit the science lab weekly and students in
kindergarten and first grade conduct experiments within their classrooms. All middle school
students enroll in comprehensive science courses that emphasizes hands-on investigation.
City of Aventura Page 14 Charter School Fund Budget
ACES Modern Language Program places emphasis on four basic components of language
acquisition (e.g., listening, speaking, reading and writing). Students build an understanding of
the relationship between perspectives and products of various cultures. Middle School students
are required to enroll in Spanish courses throughout their middle school career at ACES. The
elementary Spanish program is offered to all kindergarten through fifth grade students and
emphasizes cultures and conversational speaking.
ACES Middle School Program offers academic rigor in conjunction with an extraordinary
selection of extracurricular activities and elective programs. ACES students have the
opportunity to enroll in high school level Spanish, Earth Space Science, Biology, Algebra and
Geometry and to select one of six elective courses. These elective courses include Television
Production, Modern Dance, Art, Guitar, Journalism, Team Sports and Drama.
All middle school students are invited to participate in after school teams including volleyball,
basketball and tennis. ACES also participates in the Independent Athletic League and offers
competitive basketball and soccer for boys and girls. These programs are funded through the
school budget and offered at no cost to students.
Elementary school students also enjoy a variety of special subject classes daily. These
programs include art, physical education, technology, media, dance and music. Each Friday
Elementary students participate in a club. Clubs vary from year to year based on student
interest. Currently ACES is offering the following clubs; Chess, Table Tennis, Latch Hook„
Baton, Sports Aerobics, Scrapbooking, Table Tennis, Jump Rope, Jazz Dance, Middle Eastern
Dance, Latin Dance, TV Production, Soccer, Basketball, Yoga, Canvas Creations,
Photography, Cultural Song Club, Science and French.
PERFORMANCE CRITERIA
1) Indicator: All students will maintain a portfolio demonstrating and charting improvement and
mastery of skills required at that grade level. This portfolio will be part of the Personal Learning
Plan (PLP) that is the compendium of parent, student and teacher conferences. Each PLP will
establish academic goals for each individual student in relation to his/her performance and
progress.
2003/04 Actual: Complete
2004/05 Actual: Complete
2005/06 Actual: Complete
2006/07 Actual: Complete
2007/08 Actual: Complete
2008/09 Actual: Complete
2) Indicator: The State of Florida A+ Plan Grade shall be no lower than a "B".
2003/04 Actual: B
2004/05 Actual: A
2005/06 Actual: A
2006/07 Actual: A
2007/08 Actual: A
2008/09 Actual: A
City of Aventura Page 15 Charter School Fund Budget
3) Indicator: Meet the requirements delineated in Florida State Board of Education
Administrative Rule 6A-1.09981, Implementation of Florida's System of School Improvement
and Accountability, as may be amended from time to time.
2003104 Actual: Complete
2004/05 Actual: Complete
2005/06 Actual: Complete
2006/07 Actual: Complete
2007/08 Actual: Complete
2008/09 Actual: Complete
4) Indicator: Percent of parents that completed all 20 required volunteer hours by the end of
the year.
2003/04 Actual: 98%
2004/05 Actual: 100%
2005/06 Actual: 100%
2006/07 Actual: 100%
2007/08 Actual: 100%
2008/09 Actual: 100%
5) Indicator: Number of students enrolled shall be 95% of the number allowed by the School
Charter.
2003/04 Actual: 100%
2004/05 Actual: 100%
2005/06 Actual: 100%
2006/07 Actual: 100%
2007/08 Actual: 100%
2008/09 Actual: 100%
6) Indicator: The year-to-year retention rate shall be 90%.
2003/04 Actual: 98%
2004105 Actual: 99%
2005/06 Actual: 99%
2006/07 Actual: 99%
2007/08 Actual: 98%
2008/09 Actual: 98%
7) Indicator: The percentage of parents who on the Parent Survey agree or strongly agree to
the statement that "I would recommend the Charter School to a friend" is 90%.
2003/04 Actual: 99%
2004/05 Actual: 100%
2005/06 Actual: 99%
2006/07 Actual: 99%
2007/08 Actual: 99%
2008109 Actual: 99%
8) Indicator: The audits required by State Law and the Charter shall indicate that the financial
statements are presented fairly and that tests of compliance with laws and regulations and
City of Aventura Page 16 Charter School Fund Budget
consideration of the internal control over
compliance, nor any material weaknesses.
2003/04 Actual: All in compliance
2004/05 Actual: All in compliance
2005/06 Actual: All in compliance
2006/07 Actual: All in compliance
2007/08 Actual: All in compliance
2008/09 Actual: All in compliance
financial reporting disclose no instances of non-
9) Indicator: Class size and student/classroom teacher ratios shall be maintained throughout
the school year at 20:1 for kindergarten and 25:1 for grades 1 through 5.
2003/04 Actual: All in compliance
2004/05 Actual: All in compliance
2005/06 Actual: All in compliance
2006/07 Actual: All in compliance
2007/08 Actual: All in compliance
2008/09 Actual: All in compliance
10) Indicator: Reading -Percent of Students in the school on grade level and above in
Reading. This is based on the Sunshine State Standards and exhibited in proficiency on the
Florida Comprehensive Assessment Test (FCAT).
2003/04 Actual: 70%
2004105 Actual: 81
2005/06 Actual: 99%
2006/07 Actual: 89%
2007/08 Actual: 88%
2008/09 Actual: 93%
11) Indicator: Math -Percent of Students in the school on grade level and above in Math. This
is based on the Sunshine State Standards and exhibited in proficiency on the Florida
Comprehensive Assessment Test (FCAT).
2003/04 Actual: 69%
2004/05 Actual: 79%
2005/06 Actual: 89%
2006/07 Actual: 88%
2007/08 Actual: 88%
2008/09 Actual: 87%
12) Indicator: Writing -Percent of students in the school on grade level and above in Writing.
This is based on the Sunshine State Standards and exhibited in proficiency on the Florida
Comprehensive Assessment Test (FCAT).
2003/04 Actual: 85%
2004/05 Actual: 82%
2005106 Actual: 81
2006/07 Actual: 85%
2007/08 Actual: 89%
2008/09 Actual: 92%
City of Aventura Page 17 Charter School Fund Budget
13) Indicator: All Students will achieve high science standards as measured by Sunshine
State Standards Performance Standards.
2003/04 Actual: A mean score of 266 was recorded, which is 20 points below the states
average.
2004/05 Actual: A mean score of 301 was achieved which is above the state and district
average.
2005/06 Actual: A mean score of 316 was achieved which is above the state and district
average.
2006/07 Actual: 43%
2007/08 Actual: 69%
2008/09 Actual: 73%
City of Aventura Page 18 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL FUND 190
BUDGET CATEGORY SUMMARY
2010111 (July 1 -June 30)
FUND DESCRIPTION
This fund is used to account for revenues and expenditures specifically earmarked for the
City's Charter School. The 'fund will account for operating and capital expenditures
associated with the Aventura City of Excellence. School:
CATEGORY 2009/10
APPROV®
BUDGET 2010111
CITY MANAGER
PROPOSAL
REVENUE PROJECTIONS
State Shared Revenues $ 6,276,957 $ 6,605,557
Charges for Services 156,100 156,100
Misc. Income 535,000 540,000
Disposition of Fixed Assets 0 0
Other Non-Revenues 319,000 263,228
Total Revenues $ 7,287,057 $ 7,564,885
EXPENDITURES
K-3 Basic $ 1,775,743 $ 1,920,178
4-8 Basic 2,051,753 2,300,771
Exceptional Student Program 210,550 216,665
Substitute Teachers 80,913 81,693
Instruct Media Services 70,807 73,196
School Administration 888,106 931,976
Pupil Transit Services 184,000 184,000
Operation of Plant 1,490,120 1,520,625
Child Care Supervision 108,565 102,980
Capital0utlay 426,500 232,800
Total Expenditures $ 7,287,057 $ 7,564,885
Revenues over(under) Expenditures
$ 0 0 II
City of Aventura Page 19 Charter School Fund Budget
CITY OF AVENT URA
CHARTER SCHOOL
2010/11
DEPARTMENT DESCRIPTION
This department is responsible for the organization, operation and management of the
City's charter School. By focusing on low student teacher ratios, high academic standards
and parental participation, the school provides a first class learning environment for the
City's children. The school operations are provided in conjunction with a service contract
with CharterSchools USA.
2009/10 2010111
APPROVED CITY MANAGER
CATEGORY RECAP BUDGET PROPOSAL
Personnel Services
Operating Expenditures
Other Uses
Capital Outaly
Total
$4,609,109 $5,051,541
1,737,271 1,741,127
514,177 539,417
426,500 232,800
$7,287,057 $ 7,564,885
Charter School Department
Organization Chart
City Manager ~-
CSUSA
Educationall
Administrative
Services
Principal ~-
School Operations
School Advisory
Committee
City of Aventura Page 20 Charter School Fund Budget
CITY OF AVENT URA
CHARTER SCHOOL'FUND 190
REVENUE PROJECTIONS
2010/11
2009/10 2010/11
SCHOOL APPROVED CITY MANAGER
ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL
State Shared Revenues:
335910 3310 Florida Education Finance Program
335905 3261 School Lunch Reimbursement
335980 3354 Transportation
335991 3391 Capital Outlay
Subtotal
3478050 3450
3479050 3473
Subtotal
Charges for Services:
Food Service Fees
After School Programs
Misc. Income:
3611000 3431 Interest Earnings
3661955 3467 Field Trips/Special Programs
3542000 3495 Red Light Violations
3665000 3469 Other Private Source Revenue
3661900 3495 Misc. Revenues
Subtotal
Disposition of Fixed Assets
364010 3780 Sale of Equipment
3811039
3999000 3489
Subtotal
Other Non-Revenues
Transfers In
Beginning Surplus
Total Revenues
$ 5,615,400 $ 5,904,000
32,557 32,557
169,000 169,000
460,000 500,000
$ 6,276,957 $ 6,605,557
6,100 6,100
150,000 150,000
$ 156,100 $ 156,100
15,000 15,000
200,000 200,000
100,000 100,000
125,000 125,000
95,000 100,000
$ 535,000 $ 540,000
$ - $ -
99,000 -
220,000 263,228
319,000 263,228
$ 7,287,057 $ 7,564,8$5
City of Aventura Page 21 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2010/11
BUDGETARY ACCOUNT SUMMARY
190-6001-569
K-3 Basic 5101
SCHOOL
ACCOUNT # FUNCTION DESCRIPTION
2009/10
APPROVED
BUDGET
1,168,995
42,750
27,184
93,882
Personnel Services
1220 120
1250 150
1230
2101
1502
2201
1503
2301
2302
2401
1505
130
221
291
211
291
231
232
241
291
Teacher
Kindergarten Aides (P/T) 6
Aide
Other Certified Instruction
Reading Specialist
Instructional Counselor
Social Security- matching
Bonuses
Pension
Stipends
Health
Life Insurance & Disability
Workers' compensation
Sick Day Buyout
Oaeratina Expenditures/Expenses
2010111
CITY MANAGER
PROPOSAL
1,242,373
54,150
28,000
94,650
98,882 108,567
59,000 59,000
9,170 10,028
16,110 23,000
157,914 196,103
4,887 5,295
15,769 17,314
7,200 7,200
subtotal $1,701,743 $1,845,678
4001 330 Travel/Conferences/Training 3,500 3,500
5290 590 Other Mat'I & Supply 25,000 25,000
5299 790 Miscellaneous Expense 4,500 4,500
5410 521 Memberships/dues/subscription 1,000 1,500
5411 520 Textbooks 40,000 40,000
subtotal $74,000 $74,500
Total Function 5101 $ 1,775,743 $ 1,920,178
City of Aventura Page 22 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2010/11
BUDGETARY ACCOUNT SUMMARY
190-6002-569
4-8 Basic 5102
2009/10 2010/11
SCHOOL APPROVED CITY MANAGER
ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL
Personnel Services
1220 120 Teacher 1,414,441 1,588,896
1250 150 Aide 26,265 27,059
2101 221 Social Security- matching 110,214 123,621
1502 291 Bonuses 71,000 71,000
1503 291 Stipends 32,060 42,650
2201 211 Pension 10,805 12,120
2301 231 Health 187,355 233,054
2302 232 Life Insurance & Disability 5,737 6,358
2401 241 Workers' compensation 17,577 19,715
1505 291 Sick Day Buyout 3,960 3,960
subtotal $1,879,414 $2,128,432
Ooeratina Expenditures/Expenses
4001 330 TraveUconferences/training 4,500 4,500
5290 590 Other Mat'I & Supply 104,000 104,000
5299 790 Miscellaneous Expense 3,000 3,000
5410 521 Memberships/dues/subscription 839 839
5411 520 Textbooks 60,000 60,000
subtotal $172,339 $172,339
Total Function 5102 $ 2,051,753 $ 2,300,771
City of Aventura
Page 23
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2010/11
BUDGETARY ACCOUNT SUMMARY
190-6003-569
Exceptional Student Program 5250
2009/10 2010/11
`' SCHOOL APPROVED ' CITY MANAGER
ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL
Personnel Services
1220 120
2101 221
2201 211
1502 291
1503 291
2301 231
2302 232
2401 241
1505 291
Teacher
Social Security- matching
Pension
Bonuses
Stipends
Health
Life Insurance & Disability
Workers' compensation
Sick Day Buyout
135,413 139,106
12,811 12,811
1,016 1,043
5,000 5,000
1,150 1,150
16,059 18,399
522 531
1,652 1,697
1,440 1,440
subtotal $175,062 $181,177
Operating Expenditures/Expenses
4001 330 TraveVConferenceslTraining 4,000 4,000
3190 310 Prof & Tech Services-SPED 20,000 20,000
4420 590 Leasing Expense 3,000 3,000
5290 590 Other Mat'I & Supply 5,000 5,000
5299 790 Miscellaneous Expense 2,500 2,500
5410 521 Memberships/dues/subscription 988 988
subtotal $35,488 $35,488
Total Function 5250
$ 210,550 $ 216,665
City of Aventura Page 24 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2010111
BUDGETARY ACCOUNT SUMMARY
190-6004-569
Substitute Teachers 5901
2009/10 2010111
SCHOOL APPROVED CITY MANAGER
ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL
Personnel Services
1220 120 Pool Sub 25,000 26,265
1225 140 Teacher - PR' 44,000 42,744
2101 221 Social Security- matching 5,279 5,279
2201 211 Pension 330 321
2301 231 Health 5,353 6,133
2302 232 Life Insurance 110 109
2401 241 Workers' compensation 842 842
subtotal 80,913 81,693
Total Function 5901 $ 80,913 $ 81,693
City of Aventura
Page 25
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2010/11
BUDGETARY ACCOUNT SUMMARY
190-6005-569
Instruct Media Services 6200
ACCOUNT #
SCHOOL
FUNCTION DESCRIPtION 2009/10
APPROVED
BUDGET 2010/11
CITY MANAGER:
PROPOSAL'
Personnel Services
1230 130 Media Specialist 52,769 54,239
2101 221 Social Security- matching 4,037 4,149
2201 211 Pension 332 339
1502 291 Bonuses 1,500 1,500
2301 231 Health 5,414 6,194
2302 232 Life Insurance 111 113
2401 241 Workers' compensation 644 662
subtotal $64,807 $67,196
Operating Expenditures/Expenses
5411 520 Textbooks
Total Function 6200
6,000 6,000
subtotal $6,000 $6,000
$ 70,807 $ 73,196
City of Aventura Page 26 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2010/11
BUDGETARY ACCOUNT SUMMARY
190-6006~i69
School Administration 7300
2009/10 2010/11
SCHOOL APPROVED CITY MANAGER'
ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL
Personnel Services
1260 160 Other Support Personnel 215,553 226,354
1 Receptionist
Administrative Secretary
Re g i sta r/Compliance/E S E
Business Admin.
Network/Comp Tech -P/T
Special Projects Coordinator
1211 110 Administrators 276,985 298,167
Assistant Principal
Vice Principal
Principal
2201 211 Pension 24,972 26,521
2101 221 Social Security- matching 37,679 40,126
1502 291 Bonuses 13,000 13,000
2301 231 Health 48,767 56,080
2302 232 Life Insurance 2,341 2,529
2401 241 Workers' compensation 6,009 6,399
2501 251 Unemployment compensation 1,000 1,000
subtotal $626,306 $670,176
Oaeratinp Expenditures/Expenses
4001 330 TraveUconferences/training 10,000 10,000
4041 201 Automobile allowance 4,800 4,800
4855 Field Trips/School Events 210,000 210,000
4901 391 Legal/Employment Ads 4,000 4,000
5290 590 Other Mat'I & Supply 30,000 30,000
5410 521 Memberships/dues/subscription 3,000 3,000
subtotal $261,800 $261,800
Total Function'7300 $ 888,106 $ 931,976
City of Aventura
Page 27
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2010/11
BUDGETARY ACCOUNT SUMMARY
190007-569
Pupil Transit Services 7800
2009/10 2010/11
SCHOOL APPROVED CITY MANAGER'
ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL
Operating Expenditures/Expenses
3190 310 Prof & Tech Services
Total Function 7800
184,000 184,000
subtotal $184,000 $184,000
$ 184,000 $ 184,000
City of Aventura Page 28 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2010111
BUDGETARY ACCOUNT SUMMARY
190-600869
Operation of Plant 7900
2009/10 2010/11
SCHOOL APPROVED CITY MANAGER
ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL
1260 160 Other Support Personnel 25,567 27,124
Janitor
2201 211 Pension 3,451 3662
2101 221 Social Security- matching 1,956 2075
2301 231 Health 6,449 6449
2302 232 Life Insurance 64 68
2401 241 Workers compensation 312 331
subtotal $37,799 $39,708
Operating Expenditures/Expenses
3201
3147
3148
4620
3431
4101
4320
4301
4501
4635
5295
5290
4440
Other Uses
9101
5901
9129
City of Aventura
312 Accounting & auditing fees 17,500 13,000
316 School Advisory Consultant 0 0
312 Planning/Management Fee CSUSA 334,644 317,000
350 Contract- Building maintenance 195,000 204,000
310 Contract-Food Services 35,000 35,000
370 Communications 42,000 44,000
380 Pub Ut Svc Othr Energy Sv 20,000 20,000
430 Electricity 145,000 151,000
320 Insurance & Bond Premium 36,000 36,000
350 Repairs & Maintenance 67,000 75,500
510 Cleaning~anitorial supplies 6,000 6,000
590 Other Mat'I & Supply 12,000 12,000
Office Equip -Leasing Expense 28,000 28,000
subtotal $938,144 $941,500
971 Transfer to General Fund
Contingency 70,177 95,417
921 Lease Payments to City Debt Service 444,000 444,000
subtotal 514,177 539,417
Total Function 7900 $ 1,490,120 $ 1,520,625
Page 29
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2010/11
BUDGETARY ACCOUNT SUMMARY
190-6009-569
Child Care Supervision 9102
2009/10 2010/11
SCHOOL APPROVED CITY MANAGER
ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL.
Personnel Services
1503 291 Site Director- Stipend 2,000 2,000
1260 160 Other Support Personnel 37,260 32,130
Site Coordinator
After School Counselor I
After School Counselor II
2501
2101
2401
221
241
Operating Expenditures/Expenses
500 500
2,850 2,458
455 392
subtotal 43,065 37,480
3113 Contract-Recreation Programs 23,000 23,000
3201 312 Accounting & auditing fees 2,000 2,000
4301 430 Electricity 10,000 10,000
4501 320 Insurance & Bond Premium 3,000 3,000
4620 350 Contract- Building maintenance 8,000 8,000
4635 350 Repairs & Maintenance 7,500 7,500
5290 590 Other Mat'I & Supply 12,000 12,000
subtotal $65,500 $65,500
Total Function 9102 $ 108,565 $ '102,980
City of Aventura
Unemployment Compensation
Social Security- matching
Workers' compensation
Page 30
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2010/11
BUDGETARY ACCOUNT SUMMARY
190-6010-569
Capital Outlay 7400
2009/10 2010/11
SCHOOL APPROVED CITY MANAGER
ACCOUNT # FUNCTION DESCRIPTION "BUDGET PROPOSAL
Capital Outla
6401 692
6410 640
6402 643
6999
Computer Equipment >5000
Furniture, Fixture & Equipment
Computer Equipment <5000
Classroom Additions
Capital Reserve
Total Function 7400
76,500
28,000
123,000
199,000
0
103,000
25,000
104,800
0
0
subtotal $426,500 $232,800
$ 426,500 $ 232,800 ;'
Upgrade Network Switches and Routers
16 smartboards
Subtotal
4 Classrooms Furniture
Subtotal
Replace 80 Computers/Laptops
12 New Computers
Subtotal
City of Aventura
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Charter School Fund Budget
10, 000
93, 000
103, 000
25,000
25,000
88, 000
16,800
104, 800
J
ORDINANCE NO. 2010-_
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ADOPTING THE ATTACHED CHARTER SCHOOL OPERATING
AND CAPITAL BUDGET FOR THE AVENTURA CITY OF
EXCELLENCE SCHOOL FOR FISCAL YEAR 2010/11 (JULY 1 -
JUNE 30), PURSUANT TO SECTION 4.05 OF THE CITY
CHARTER; AUTHORIZING EXPENDITURE OF FUNDS
ESTABLISHED BY THE BUDGET; PROVIDING FOR
BUDGETARY CONTROL; PROVIDING FOR PERSONNEL
AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS;
PROVIDING FOR AMENDMENTS; PROVIDING FOR
ENCUMBRANCES; PROVIDING FOR SEVERABILITY AND
PROVIDING FOR AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. The 2010/2011 Operating and Capital Improvement Program Budget for
the Aventura City of Excellence School, a copy of said budget being attached hereto and made
a part hereof as specifically as if set forth at length herein, be and the same is hereby
established and adopted.
Section 2. Expenditure of Funds Appropriated in the Budget Authorized. Funds
appropriated in the Budget may be expended by and with the approval of the City Manager in
accordance with the provisions of the City Charter and applicable law. Funds of the City shall be
expended in accordance with the appropriations provided in the Budget adopted by this
Ordinance and shall constitute an appropriation of the amounts specified therein. Supplemental
appropriations or the reduction of appropriations, if any, shall be made in accordance with Section
4.07 of the City Charter.
Section 3. Budgetary Control. The Budget establishes a limitation on expenditures by
department total. Said limitation requires that the total sum allocated to the Charter School
department for operating and capital expenses may not be increased or decreased without
specific authorization by aduly-enacted Resolution affecting such amendment or transfer.
City of Aventura Page 32 Charter School Fund Budget
Therefore, the City Manager may authorize transfers from one individual line item account to
another, so long as the line item accounts are within the same department and fund.
Section 4. Personnel Authorization. The "Personnel Allocation Summary" enumerates all
authorized budgeted positions. However, the City Manager may amend said authorized budgeted
positions in order to address the operating needs of the department so long as sufficient
budgeted funds are available.
Section 5. Grants and Gifts. When the City of Aventura receives monies from any
source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a
condition of acceptance any limitation regarding the use or expenditures of the monies received,
the funds so received need not be shown in the Operating Budget nor shall said budget be
subject to amendment of expenditures as a result of the receipt of said monies, but said monies
shall only be disbursed and applied toward the purposes for which the said funds were received.
To ensure the integrity of the Operating Budget, and the integrity of the monies received by the
City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be
segregated and accounted for based upon generally accepted accounting principles and where
appropriate, placed into separate and individual trust and/or escrow accounts from which any
money drawn may only be disbursed and applied within the limitations placed upon the Gift or
Grant as aforesaid.
Section 6. Amendments. Upon the passage and adoption of the Charter School Fund
Budget for the City of Aventura, if the City Manager determines that the Department Total will
exceed its original appropriation, the City Manager is hereby authorized and directed to prepare
such Resolutions as may be necessary and proper to modify any line item from the Budget
hereby.
City of Aventura Page 33 Charter School Fund Budget
r
Section 7. Encumbrances. All outstanding encumbrances at June 30, 2010 shall lapse at
that time; and all capital outlay encumbrances and capital outlay expenditures not spent during
the fiscal year may be re-appropriated in the 2010/2011 fiscal year.
Section 8. Severability. The provisions of this Ordinance are declared to be severable
and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to
be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections,
sentences, clauses, and phrases of this Ordinance but they shall remain in effect, it being the
legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part.
Section 9. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
City of Aventura
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Charter School Fund Budget