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2011-05
ORDINANCE NO. 2011 -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 2011/2012 (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 2011/2012 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 a duly- enacted Resolution affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from one Ordinance No. 2011 -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. 6 Ordinance No. 2011 -05 Page 3 Section 7. Encumbrances. All outstanding encumbrances at June 30, 2011 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 2011/2012 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 Commissioner Joel, who moved its adoption on first reading. This motion was seconded by Commissioner Holzberg and upon being put to a vote, the vote was as follows: Commissioner Zev Auerbach yes Commissioner Teri Holzberg yes Commissioner Billy Joel yes Commissioner Michael Stern yes Commissioner Luz Urbaez Weinberg yes Vice Mayor Bob Diamond yes Mayor Susan Gottlieb yes The foregoing Ordinance was offered by Vice Mayor Auerbach, who moved its adoption on second reading. This motion was seconded by Commissioner Joel, and upon being put to a vote, the vote was as follows: Commissioner Bob Diamond yes Commissioner Teri Holzberg yes Commissioner Billy Joel yes Commissioner Michael Stern yes Commissioner Luz Urbaez Weinberg yes Vice Mayor Zev Auerbach yes Mayor Susan Gottlieb yes 3 Ordinance No. 2011 -05 Page 4 PASSED AND ADOPTED on first reading this 14th day of April, 2011. PASSED AND ADOPTED on second reading this 3rd day of May, 2011. SAN GOTTLI B, MAYOR :SA M. RO , MMC CLERK APPROVED AS TO LEGAL SUFFICIENCY: Ly ('�" r j — CITY ATTORNEY El AVENTURA CITY OF EXCELLENCE SCHOOL 3333 NE 188TH 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 2011/12 TABLE OF CONTENTS TOPIC PAGE NO. CITY MANAGER'S BUDGET MESSAGE 1 BUDGET PROCESS 10 BUDGET DEVELOPMENT GUIDELINES 11 VISION STATEMENT 14 PHILOSOPHY AND ESSENTIAL ELEMENTS 14 CURRICULUM 14 PERFORMANCE CRITERIA 16 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 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: 2011/12 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 2011, for your review and consideration. This budget document represents the ninth 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 2011/12 school year represents the ninth 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. We have also been fortunate to have a strong business community and involved parents that participate in fund raising activities for school improvements. Based on the State's actions to balance their budget, revenues for next year have been estimated on the conservative side and continue to anticipate funding reductions. The State Legislature continues to attempt to balance their budget by cutting educational funding which will have a negative effect on all the schools. A portion of the reductions will be offset by funds provided by the Education Jobs Fund federal stimulus program and distributed through the state and county to retain or hire teachers. City of Aventura Page 1 Charter School Fund Budget In order to adhere to new Sunshine State Standards adopted by the Florida Department of Education, expand the school's physical fitness classes and at risk reading program the budget includes four additional teacher positions. The following represents other important highlights: • The transfer to the General fund in the amount of $30,000 to offset services provided by the Finance Department, to the school will again be deferred this year. • 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 an average increase of 2.3 %. In addition returning teachers will be rewarded with a service award based on years of service. The pay plan continues to exceed Miami -Dade County Schools current plan. • Two additional basketball intramural teams were included and competitive boys flag football and girl's volleyball were added to the school's athletic offerings. • Funds have been budgeted to provide a mobile learning computer lab and to install a wireless network for the Middle School Wing. • 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 2.6% or $194,556. This is largely due to the addition of four new teachers and employee salary increases. 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 2011/12, including all operating and capital outlay, is $7,759,441. The majority of the budget is Personnel Services at $5,206,990. Operating expenditures total $1,878,451. Other Uses expenditures, which primarily represent lease payments to the Debt Service Fund to cover school construction debt payments and a contingency, account total $551,500. Capital Outlay expenditures are $122,500. The following chart shows a comparison of the department's budgets for the past two years. Total costs increased by 2.6 %. City of Aventura Page 2 Charter School Fund Budget Budget Category Summary 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 State Shared Revenues 85.4% harges for Services 2.1% ;c. Income 6.1% Von - Revenue 6.4% City of Aventura Page 3 Charter School Fund Budget Increase 2010/11 2011/12 (Decrease) % Change Revenues State Shared Revenues $6,605,557 $ 6,628,406 $ 22,849 0.3% Charges for Services 156,100 161,100 5,000 3.2% Misc. Income 440,000 470,000 30,000 6.8% Other Non - Revenues 363,228 499,935 136,707 37.6% Total Revenues $7,564,885 $ 7,759,441 $ 194,556 2.6% Expenditures K -3 Basic $ 1,920,178 $ 2,034,241 $ 114,063 5.9% 4 -8 Basic 2,300,771 2,405,017 104,246 4.5% Exceptional Student Program 216,665 210,883 (5,782) -2.7% Substitute Teachers 81,694 84,950 3,256 4.0% Instruct Media Services 73,196 71,002 (2,194) -3.0% School Administration 931,976 904,730 (27,246) -2.9% Pupil Transit Services 184,000 184,000 - 0.0% Operation of Plant 1,520,625 1,613,114 92,489 6.1% Child Care Supervision 102,980 129,004 26,024 25.3% Capital Outlay 232,800 122,500 (110,300) -47.4% Total Expenditures $ 7,564,885 $ 7,759,441 $ 194,556 2.6% 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 State Shared Revenues 85.4% harges for Services 2.1% ;c. Income 6.1% Von - Revenue 6.4% City of Aventura Page 3 Charter School Fund Budget Charter School Fund Budget Expenditures Exceptional Student Program Media Services 3% Substitute 1 1% Transit Services School 2% Administration 1296 Operation of Plant 21% Child Care Supervision 2% Capital Outlay 1% Goals The 2011/12 school year represents the ninth 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 maintain and expand all our present academic programs and focus on our award winning character education initiatives and expanding our cultural programs through our collaboration with the Aventura Arts &Cultural Center. ACES will enrich a child's learning and social atmosphere through: • Whole Child Approach - Emphasis will be placed on the "whole child" to ensure that academic rigor coexists with social responsibility. • Character Education — 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 — 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 — Engage students through the use of computer labs, computers, Smart Boards, document readers, projectors in classrooms that access City of Aventura Page 4 Charter School Fund Budget Direct TV, instructional software and online programs. All seventh grade students will participate in a pilot instructional program featuring I Pads with wireless connectivity. • Extended School Day Programs /Activities — Offer a variety of opportunities including Before Care and After Care, Sports Study, several Dance programs, Science Tutorial, Writing Tutorial, Reading and Math Computerized Program and Saturday School. • Field Trips — Experience hands -on content, living history, ecological studies, guest authors and a variety of culturally rich opportunities through a combination of on campus and off campus field trips. • School Wide Events — Organize various events such as Career Day, Red Ribbon Week and Field Day. • Career Awareness and Entrepreneurship — Register all eighth grade students in a comprehensive course that will allow them to begin career planning and develop and implement a small business. • Competitive Athletics — Compete at the middle school level in the Florida High School Athletic League. The school fields a boys and girls team for both basketball and soccer. Expanded offerings will include a competitive flag football team and a competitive volleyball team. • Intramural Athletics — Afford students at the middle school level opportunities to play intramural basketball, volleyball. All students have an opportunity to participate in after school tennis. • Family Events — Make available various events that 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 — Execute FCAT reading, math, writing and science nights that present parents with information related to state standards and accountability testing. • Transportation — Provide students living further than 2 miles from the school and no further than 3.5 miles bus service. Currently four buses provide transportation for approximately 400 students. • Safe School Campus — Employ 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 2011/12 Fiscal Year, are anticipated to be $7,759,441. This is an increase of $194,556 or 2.6% compared to the prior year. The majority of the increase is associated with an under budgeted figure from the prior fiscal year for State Revenues and the inclusion of new revenue from the Education Jobs Fund. State Shared Revenues — The amount projected for Florida Education Finance Program revenues is $5,832,000 and is based on $6,000 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 anticipates a 4% funding reductions based on actions taken by the State Legislature. New revenue in the amount of $101,406 provided by the Education Jobs Fund federal stimulus program retain or hire teachers assisted in offsetting a portion of the loss from the Florida City of Aventura Page 5 Charter School Fund Budget Education Finance Program. School lunch reimbursement revenues are estimated to be $71,000. The transportation reimbursement amount is $124,000 and is based on 325 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 $155,000. Miscellaneous Income — The total amount is $470,000. This includes revenues Clear Channel agreement for proceeds from the billboard advertising, field trips /special programs revenues and fundraising activities. This is offset by specific expenditures in the budget. Other Non - Revenues — This represents a $100,000 transfer from the General Fund for revenues from the City's Intersection Safety Camera Program and anticipated fund balance amounts from the prior year's budget. Expenditures The estimated 2011/12 expenditures contained within this budget total $7,759,441 and are balanced with the projected revenues. Personnel Services Personnel Services are budgeted at $5,206,990 or 67% of the budget. Personnel Services reflects funding to support increasing the teacher pay by an average of 2.3 %. 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 90 full -time and 15 part-time compared with 86 full -time and 15 part -time positions included in last year's budget. Included in the full -time positions are 76 teachers, Instructional Counselor, Media Specialist and a Computer Network/Technician. All employees except the Principal, Vice Principal and Janitor are under contract with CSUSA. The following positions are being added to the budget: • K — 5 Physical Education Teacher - In support of the nationwide effort to promote physical fitness in today's youth, ACES will offer additional PE classes for students in grades kindergarten through 5th grade. Students currently participate in outdoor recess daily and structured PE classes for 40 minutes as part of a seven day special rotation including dance, art, music, technology, Spanish and media. With the addition of a second elementary PE teacher, the current amount of structured PE activity being offered will be doubled. • Literacy Reading Specialist - ACES at risk reading program for students in grades kindergarten through 5th grade has a proven track record of success. On average, participants in ACES small group targeted reading instruction achieve two years growth within a one year period. New requirements related to "response to intervention" (RTI) mandate an expansion of our current program to include additional supplemental targeted instruction on an individualized basis. The addition of a literacy team reading specialist will make this offering possible. 5th Grade Teacher - The Florida Department of Education will begin assessing students in grades 5th and 8th grade on Next Generation Science Sunshine State Standards in 2012. In order to meet the standards and enable 5th grade to become departmentalized City of Aventura Page 6 Charter School Fund Budget another teacher position is required. This research based practice allows teachers to focus on one to two content areas with specialization. • Math Support Position - The addition of this position will allow the school to offer intensive math classes for students scoring level 1 and 2 in math in grades 3rd - 8th and response to intervention (RTI) requirements mandate supplemental programs for all low performing math students. The following outlines the staffing level detail comparisons to the prior fiscal year: 2010111 2011112 Function Job Class Full Time Part Time Full Time Part Time 5101 Teacher 29.00 - 31.00 - Para - Professionals - 7.00 - 7.00 Reading Specialist 1.00 1.00 Instructional Counselor 1.00 1.00 Dean of Curriculum 1.00 1.00 Aide 1.00 1.00 5102 Teacher 37.00 39.00 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 Dean of Discipline /Operation 1.00 1.00 Business Admin. 1.00 1.00 Administrative Secretary 1.00 1.00 Receptionist 2.00 - 2.00 - Registar /Compliance 1.00 1.00 Computer Network/Tech 1.00 1.00 Special Projects Coordinatoi - 1.00 - 1.00 7900 Janitor 1.00 1.00 9102 PIT After School Counselor 1 5.00 5.00 PIT After School Counselor II 1.00 1.00 City of Aventura Page 7 Charter School Fund Budget Operating Expenses The expenditures for operating expenses are $1,878,451, which represents 24% of the budget. This is $137,324 more than the prior year. The major expenses are as follows: • CSUSA education /administrative fee - $336,000 • Textbooks - $156,000 • Transportation services contract - $184,000 • Other materials and supplies - $161,000 • Electricity - $161,000 • Building maintenance contract - $215,000 • Field Trips and School Events - $215,000 • Repairs and Maintenance - $87,500 • Office Equipment Leases - $28,000 Other Uses Other Uses expenditures total $551,517 primarily represent lease payments to the Debt Service Fund to cover the elementary school wing construction debt payments. Other expenditures include a contingency account and costs associated with utilizing the Arts & Cultural Center. Capital Outlay A total of $122,500 has been budgeted for capital outlay for replacement computers, mobile computer lab and providing a wireless infrastructure for the Middle School Wing. 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. City of Aventura Page 8 Charter School Fund Budget Full Time Staff Comparison 90 82 go 76 73 f 70 m 50 f Oil 30 1, 10 2007/08 2008/09 2009/10 2010/11 2011/12 Operating Expenses The expenditures for operating expenses are $1,878,451, which represents 24% of the budget. This is $137,324 more than the prior year. The major expenses are as follows: • CSUSA education /administrative fee - $336,000 • Textbooks - $156,000 • Transportation services contract - $184,000 • Other materials and supplies - $161,000 • Electricity - $161,000 • Building maintenance contract - $215,000 • Field Trips and School Events - $215,000 • Repairs and Maintenance - $87,500 • Office Equipment Leases - $28,000 Other Uses Other Uses expenditures total $551,517 primarily represent lease payments to the Debt Service Fund to cover the elementary school wing construction debt payments. Other expenditures include a contingency account and costs associated with utilizing the Arts & Cultural Center. Capital Outlay A total of $122,500 has been budgeted for capital outlay for replacement computers, mobile computer lab and providing a wireless infrastructure for the Middle School Wing. 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. City of Aventura Page 8 Charter School Fund Budget • 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. • 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 9 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 (FEFP) 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 a duly- enacted Ordinance affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from City of Aventura Page 10 Charter School Fund Budget one individual line item account to another, so long as the line item accounts are within the same department and fund. 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 Ordinances 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 City of Aventura Page 11 Charter School Fund Budget and conditions, these policies assist the decision - making process of the City Manager and 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 a multi -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 12 Charter School Fund Budget Cash Management/Investment Policies 1. The School will deposit all funds received by 2:00 PM the next day. 2. Investment of School funds will emphasize safety of capital; liquidity of funds and investment income. 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 13 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 14 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 a year -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 and students will occupational therapy needs are serviced by a specialist. These programs are 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 15 Charter School Fund Budget ACES students are exposed to eco- literarcy through participation in our outdoor garden project. 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 five elective courses. These elective courses include Media Production, Modern Dance, Art, Guitar, 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 a boys and girls basketball and competitive boys and girls soccer, competitive girls volleyball and boys flag football. 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, Spanish, 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; Bolleywood Dance, Baton, Scrapbooking, Table Tennis, Jazz Dance, Middle Eastern Dance, Latin Dance, Kickball, Board games, Debate, School House Rock, Yoga for Kids Soccer, Basketball, Latch Hook, Photography and Healthy Eating /Gardening. 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. 2005/06 Actual: Complete 2006/07 Actual: Complete 2007/08 Actual: Complete 2008/09 Actual: Complete 2009/10 Actual: Complete 2) Indicator: The State of Florida A+ Plan Grade shall be no lower than a "B ". 2005/06 Actual: A 2006/07 Actual: A 2007/08 Actual: A 2008/09 Actual: A 2009/10 Actual: A City of Aventura Page 16 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. 2005/06 Actual: Complete 2006/07 Actual: Complete 2007/08 Actual: Complete 2008/09 Actual: Complete 2009/10 Actual: Complete 4) Indicator: Percent of parents that completed all 20 required volunteer hours by the end of the year. 2005/06 Actual: 100% 2006/07 Actual: 100% 2007/08 Actual: 100% 2008/09 Actual: 100% 2009/10 Actual: 100% 5) Indicator: Number of students enrolled shall be 95% of the number allowed by the School Charter. 2005/06 Actual: 100% 2006/07 Actual: 100% 2007/08 Actual: 100% 2008/09 Actual: 100% 2009/10 Actual: 100% 6) Indicator: The year -to -year retention rate shall be 90 %. 2005/06 Actual: 99% 2006/07 Actual: 99% 2007108 Actual: 98% 2008/09 Actual: 98% 2009/10 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 %. 2005/06 Actual: 99% 2006/07 Actual: 99% 2007/08 Actual: 99% 2008/09 Actual: 99% 2009/10 Actual: 99% 8) Indicator: The audits required by State statements are presented fairly and that consideration of the internal control over compliance, nor any material weaknesses. 2005/06 Actual: All in compliance 2006/07 Actual: All in compliance City of Aventura Law and the Charter shall indicate that the financial tests of compliance with laws and regulations and financial reporting disclose no instances of non- Page 17 Charter School Fund Budget 2007/08 Actual: All in compliance 2008/09 Actual: All in compliance 2009/10 Actual: All in compliance 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 8. 2005/06 Actual: All in compliance 2006/07 Actual: All in compliance 2007/08 Actual: All in compliance 2008/09 Actual: All in compliance 2009/10 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). 2005106 Actual: 99% 2006/07 Actual: 89% 2007/08 Actual: 88% 2008/09 Actual: 93% 2009/10 Actual: 92% 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). 2005/06 Actual: 89% 2006/07 Actual: 88% 2007108 Actual: 88% 2008/09 Actual: 87% 2009/10 Actual: 85% 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). 2005/06 Actual: 81 % 2006/07 Actual: 85% 2007/08 Actual: 89% 2008/09 Actual: 92% 2009/10 Actual: 87% 13) Indicator: All Students will achieve high science standards as measured by Sunshine State Standards Performance Standards. 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% 2009/10 Actual: 67% City of Aventura Page 18 Charter School Fund Budget CITY OF "ENTURA TqWftilveti 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 Revenues over(under) Expenditures City of Aventura EXPENDITURES Page 19 $ 1,660,908 $ 1,920,178 $ 2,034,241 1,862,276 2009110 2010/11 201 11'' 216,665 " ACTUAL APPROVED CITY MANAGE) 84,950 61,114 BUDGET PROPOS J 933,257 REVENUE PROJECTIONS 904,730 183,600 State Shared Revenues $ 6,674,563 $ 6,605,557 $ 6,628,406 Charges for Services 154,239 156,100 161,100 Misc. Income 555,363 440,000 470,000 Other Non - Revenues 199,664 363,228 499,935 TqWftilveti 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 Revenues over(under) Expenditures City of Aventura EXPENDITURES Page 19 $ 1,660,908 $ 1,920,178 $ 2,034,241 1,862,276 2,300,771 2,405,017 199,421 216,665 210,883 99,947 81,694 84,950 61,114 73,196 71,002 933,257 931,976 904,730 183,600 184,000 184,000 1,509,073 1,520,625 1,613,114 139,372 102,980 129,004 397,758 232,800 122,500 $ 537,103 $ - $ (0) Charter School Fund Budget 335905 3261 School Lunch Reimbursement $ 71,405 $ 32,557 $ 71,000 335910 3310 Florida Education Finance Program 5,985,618 5,904,000 5,832,000 15,000 Education Jobs Fund Program - - 101,406 335980 3354 Transportation 122,289 169,000 124,000 335991 3391 Capital Outlay 495,251 500,000 500,000 Subtotal Other Private Source Revenue $ 6,674,563 $ 6,605,557 $ 6,628,406 Charges for Services: 3478050 3450 Food Service Fees 3479050 3473 After School Programs Subtotal $ - $ 6,100 $ 6,100 154,239 150,000 155,000 $ 154,239 $ 156,100 $ 161,100 Other Non - Revenues: 3811039 3610 Transfers In 3999000 3489 Beginning Surplus Subtotal $ 199,664 $ 100,000 $ 100,000 - 263,228 399,935 $ 199,664 $ 363,228 $ 499,935 City of Aventura Page 21 Charter School Fund Budget Misc. Income: 3611000 3431 Interest Earnings 12,808 15,000 15,000 3661900 3495 Misc. Revenues 181,696 100,000 110,000 3661955 3467 Field Trips /Special Programs 150,286 200,000 200,000 3665000 3469 Other Private Source Revenue 210,573 125,000 145,000 Subtotal $ 555,363 $ 440,000 $ 470,000 Other Non - Revenues: 3811039 3610 Transfers In 3999000 3489 Beginning Surplus Subtotal $ 199,664 $ 100,000 $ 100,000 - 263,228 399,935 $ 199,664 $ 363,228 $ 499,935 City of Aventura Page 21 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2011/12 BUDGETARY ACCOUNT SUMMARY 190 - 6001 -569 K -3 Basic 5101 ACCOUNT # SCHOOL FUNCTION DESCRIPTION 2009110 ACTUAL 2010/11 APPROVED BUDGET 2011112 CITY MANAGER Pte-' Personnel Services 1220 120 Teacher $ 1,151,089 $ 1,242,371 $ 1,342,808 1230 130 Other Certified Instruction 90,879 94,650 88,779 Reading Specialist Instructional Counselor 1250 150 Kindergarten Aides (P/T) 7 70,446 54,150 63,175 Aide - 28,000 30,745 1502 291 Bonuses 31,092 59,000 59,000 1503 291 Stipends - 23,000 22,725 1505 291 Sick Day Buyout - 7,200 - 2101 221 Social Security- matching 100,307 108,567 116,701 2201 211 Pension 5,207 10,028 10,737 2301 231 Health, Life & Disability Insurance 73,760 196,103 179,053 2302 232 Dental Insurance 9,648 5,295 6,528 2401 241 Workers' Compensation 7,865 17,314 18,611 2501 250 Unemployment Compensation 12,890 - - subtotal $ 1,553,183 $ 1,845,678 $ 1,938,862 Operating Expenditures /Expenses 4001 330 Travel /Conferences/Training $ 68 $ 3,500 $ 3,500 5290 590 Other Mat'I & Supply 11,614 25,000 25,000 5299 790 Miscellaneous Expense 15,876 4,500 4,500 5410 521 Memberships /Dues /Subscription 1,382 1,500 1,500 5411 520 Textbooks 78,785 40,000 60,000 subtotal $ 107,725 $ 74,500 $ 94,500 City of Aventura Page 22 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2011/12 BUDGETARY ACCOUNT SUMMARY 190 -6002 -569 4 -8 Basic 5102 Ooeratina Expenditures /Expenses 3147 310 School Advisory Cons. $ 2009/10 2010111 2011/12 4001 SCHOOL Travel /Conferences/Training ACTUAL APPROVED CITY MANAGER ACCOUNT # FUNCTION DESCRIPTION Other Mat'I & Supply BUDGET PROPOSAL Personnel Services 5299 790 Miscellaneous Expense 1,945 1220 120 Teacher $ 1,437,962 $ 1,588,895 $ 1,688,428 1250 150 Aide 26,522 27,059 27,063 1502 291 Bonuses 37,827 71,000 71,000 1503 291 Stipends - 42,650 47,845 1505 291 Sick Day Buyout - 3,960 - 2101 221 Social Security- matching 110,452 123,621 131,235 2201 211 Pension 10,200 12,120 12,866 2301 231 Health, Life & Disability Insurance 82,898 233,054 210,729 2302 232 Dental Insurance 13,575 6,358 7,680 2401 241 Workers' Compensation 9,108 19,715 20,929 2501 250 Unemployment Compensation 12,321 - - subtotal $ 1,740,865 $ 2,128,432 $ 2,217,775 Ooeratina Expenditures /Expenses 3147 310 School Advisory Cons. $ 31,590 $ - $ - 4001 330 Travel /Conferences/Training 496 4,500 4,500 5290 590 Other Mat'I & Supply 50,300 104,000 84,000 5299 790 Miscellaneous Expense 1,945 3,000 3,000 5410 521 Memberships /Dues /Subscription - 839 839 5411 520 Textbooks 37,080 60,000 91,000 subtotal $ 121,411 $ 172,339 $ 183,339 City of Aventura Page 23 01,114 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2011/12 BUDGETARY ACCOUNT SUMMARY 190 - 6003 -569 Exceptional Student Program 5250 Total Function 5250 $ 199,421 $ 216,665 $ 210,774 11 City of Aventura Page 24 Charter School Fund Budget SCHOOL C1E5CRIPTION 20MIO ACTUAL 2010111 APPROVED BUDGET 2011/12 CITY MANAGER PROPQSAL Personnel Services 1220 120 Teacher $ 138,169 $ 139,106 $ 130,360 1502 291 Bonuses 3,305 5,000 5,000 1503 291 Stipends - 1,150 - 1505 291 Sick Day Buyout - 1,440 - 2101 221 Social Security- matching 10,522 12,811 9,973 2201 211 Pension 388 1,043 978 2301 231 Health, Life & Disability Insurance 8,010 18,399 15,809 2302 232 Dental Insurance 1,451 531 576 2401 241 Workers' Compensation 919 1,697 1,590 2501 250 Unemployment Compensation 907 - - subtotal $ 163,671 $ 181,177 $ 164,286 Operating Expenditures /Expenses 3190 310 Prof & Tech Services -SPED $ 33,180 $ 20,000 $ 33,000 4001 330 Travel /Conferences/Training 29 4,000 3,000 4420 590 Leasing Expense - 3,000 3,000 5290 590 Other Mat'I & Supply 2,148 5,000 5,000 5299 790 Miscellaneous Expense 393 2,500 1,500 5410 521 Memberships /Dues /Subscription - 988 988 subtotal $ 35,750 $ 35,488 $ 46,488 Total Function 5250 $ 199,421 $ 216,665 $ 210,774 11 City of Aventura Page 24 Charter School Fund Budget ACCOUNT # CITY OF AVENTURA CHARTER SCHOOL 2011/12 BUDGETARY ACCOUNT SUMMARY 190 - 6004 -569 Substitute Teachers 5901 Iro aon o kxan �a SCHOOL ACTUAL FUNCTION DESCRIPTION APPROVED BUDGET 2011/12 CITY MANAGER PROPOSAL Personnel Services 1220 120 Pool Sub $ 27,393 $ 26,266 $ 26,266 1225 140 Teacher - PIT 59,529 42,744 42,744 1502 291 Bonuses 816 - - 2101 221 Social Security- matching 6,683 5,279 5,279 2201 211 Pension - 321 321 2301 231 Health, Life & Disability Insurance 2,912 6,133 6,133 2302 232 Dental Insurance 315 109 109 2401 241 Workers' Compensation 203 842 842 2501 250 Unemployment Compensation 2,096 - - City of Aventura Page 25 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2011/12 BUDGETARY ACCOUNT SUMMARY 190 -6005 -569 Instruct Media Services 6200 Operating Expenditures /Expenses 3147 310 School Advisory Cons. $ 2,519 $ - $ - 5411 520 Textbooks 82 6,000 2,000 subtotal $ 2,601 $ 6,000 $ 2,000 City of Aventura Page 26 Charter School Fund Budget 2009110 2010/11 2011112 SCHOOL ACTUAL APPROVED CITY MANAGER A �iC . F 110 f J©GET PRPRQ4 L Personnel Services 1230 130 Media Specialist $ 48,253 $ 54,239 $ 55,183 1502 291 Bonuses 2,081 1,500 2,000 2101 221 Social Security- matching 3,766 4,149 4,221 2201 211 Pension 541 339 346 2301 231 Health, Life & Disability Insurance 2,765 6,194 5,276 2302 232 Dental Insurance 184 113 192 2401 241 Workers' Compensation 337 662 673 2501 250 Unemployment Compensation 586 - - subtotal $ 58,513 $ 67,196 $ 67,892 Operating Expenditures /Expenses 3147 310 School Advisory Cons. $ 2,519 $ - $ - 5411 520 Textbooks 82 6,000 2,000 subtotal $ 2,601 $ 6,000 $ 2,000 City of Aventura Page 26 Charter School Fund Budget Personnel Services 330 Travel /Conferences/Training $ 11,166 $ 10,000 $ 1211 110 Administrators $ 288,382 $ 298,167 $ 304,272 5,400 4855 Assistant Principal Field Trips /School Events 280,075 210,000 215,000 4901 Vice Principal Legal /Employment Ads - 4,000 - 5290 Principal Other Mat'I & Supply 18,337 30,000 1260 160 Other Support Personnel 220,749 226,354 202,342 3,000 1 Receptionist subtotal $ 317,201 $ 261,800 $ 258,400 Administrative Secretary Registrar /Compliance /ESE Business Admin. Network/Comp Tech -P/T Special Projects Coordinator 1502 291 Bonuses 4,937 13,000 13,000 2101 221 Social Security- matching 38,587 40,126 38,756 2201 211 Pension 25,803 26,521 27,071 2301 231 Health, Life & Disability Insurance 30,494 56,080 50,204 2302 232 Dental Insurance 2,772 2,529 2,504 2401 241 Workers' Compensation 2,568 6,399 6,181 2501 251 Unemployment Compensation 1,764 1,000 2,000 subtotal $ 616,056 $ 670,176 $ 646,330 Or)eratina Expenditures /Expenses 4001 330 Travel /Conferences/Training $ 11,166 $ 10,000 $ 10,000 4041 201 Automobile Allowance 5,400 4,800 5,400 4855 790 Field Trips /School Events 280,075 210,000 215,000 4901 391 Legal /Employment Ads - 4,000 - 5290 590 Other Mat'I & Supply 18,337 30,000 25,000 5410 521 Memberships /Dues /Subscription 2,223 3,000 3,000 subtotal $ 317,201 $ 261,800 $ 258,400 Total Function 7300 $... City of Aventura Page 27 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2011/12 BUDGETARY ACCOUNT SUMMARY 190 - 6007 -569 Pupil Transit Services 7800 SCHOOL ACCOUNT 9 FUND I K)N Uta[.K V I IUN Operating Expenditures /Expenses 3190 310 Prof & Tech Services Total Function 7800 2009110 ACTUAL 2010/11 APPROVED CITY $ 183,600 $ 184,000 $ 184,000 $ 183,600 $ 184,000 $ 184,000 City of Aventura Page 28 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2011/12 BUDGETARY ACCOUNT SUMMARY 190 -6008 -569 Operation of Plant 7900 p,mr 5 V� 2009110 SCHOOL ACTUAL ACCOUNT # FUNCTION DESCRIPTION Personnel Services 1260 160 Other Support Personnel $ 27,178 $ 2010/11 2011 APPROVED CITY MANAC BUDGET PROPOS 27,123 $ 27,870 Other Uses 5901 790 Janitor 645 $ 95,417 $ 100,000 5905 2101 221 Social Security- matching 1,967 2,075 2,132 2201 211 Pension 3,233 3,662 3,762 2301 231 Health, Life & Disability Insurance 12,449 6,449 12,449 2302 232 Dental Insurance 589 68 589 2401 241 Workers' Compensation 812 331 812 subtotal $ 46,228 $ 39,708 $ 47,614 Operating Expenditures /Expenses 3147 316 School Advisory Consultant $ - $ - $ - 3148 312 Planning /Management Fee CSUSA 391,421 317,000 336,000 3201 312 Accounting & Auditing Fees 17,600 13,000 15,000 3431 310 Contract -Food Services 63,894 35,000 64,000 4101 370 Communications 52,515 44,000 53,000 4301 430 Electricity 143,075 151,000 151,000 4320 380 Pub Ut Svc Othr Energy Sv 20,392 20,000 20,000 4440 360 Office Equip - Leasing Expense 26,622 28,000 28,000 4501 320 Insurance & Bond Premium 38,943 36,000 39,000 4620 350 Contract- Building Maintenance 181,558 204,000 215,000 4635 350 Repairs & Maintenance 69,340 75,500 80,000 5290 590 Other Mat'I & Supply 5,314 12,000 10,000 5295 510 Cleaning /Janitorial Supplies 26 6,000 3,000 subtotal $ 1,010,700 $ 941,500 $ 1,014,000 Other Uses 5901 790 Contingency $ 645 $ 95,417 $ 100,000 5905 790 AACC Expenses - - 7,500 9101 971 Transfer to General Fund 7,500 - - 9129 921 Lease Payments to City Debt Service 444,000 444,000 444,000 subtotal $ 452,145 $ 539,417 $ 551,500 City of Aventura Page 29 Charter School Fund Budget CITY OF "ENTURA CHARTER SCHOOL 2011/12 BUDGETARY ACCOUNT SUMMARY 190 -6009 -569 Child Care Supervision 9102 2009/10 2010/11 2011/12 SCHOOL ACTUAL APPROVED CITY MANAGER ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL Personnel Services 1260 160 Other Support Personnel $ 50,521 $ 32,130 $ 32,130 Site Coordinator After School Counselor I After School Counselor II 1502 291 Bonuses 1,224 - 1,224 1503 291 Site Director- Stipend - 2,000 - 2101 221 Social Security- matching 3,456 2,458 2,458 2401 241 Workers' Compensation 252 392 392 2501 250 Unemployment Compensation 1,310 500 1,300 4635 350 subtotal $ 56,763 $ 37,480 $ 37,504 Operatina Expenditures /Expenses 3113 310 Contract - Recreation Programs $ 49,760 $ 23,000 $ 49,000 3201 312 Accounting & Auditing Fees 2,000 2,000 2,000 4301 430 Electricity 10,000 10,000 10,000 4501 320 Insurance & Bond Premium 3,000 3,000 3,000 4620 350 Contract- Building Maintenance 4,680 8,000 8,000 4635 350 Repairs & Maintenance 7,500 7,500 7,500 5290 590 Other Mat'I & Supply 5,669 12,000 12,000 subtotal $ 82,609 $ 65,500 $ 91,500 City of Aventura Page 30 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2011/12 BUDGETARY ACCOUNT SUMMARY 190- 6010 -569 Capital Outlay 7400 City of Aventura Upgrade Network Switches and Routers Wireless Infrastructure for Middle School Subtotal Replace 70 Computers/ Laptops Mobile Learning Computer Lab Replace Color Laser Printer Subtotal Page 31 10,000 12,000 22,000 77,000 20,000 3,500 100,500 Charter School Fund Budget 2009110 2010/11 2011112 SCHOOL ACTUAL APPROVED CITY MANAGER ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL Capital Outlay 6307 630 Classroom Additions $ 149,848 $ - $ - 6401 692 Computer Equipment >5000 87,670 103,000 22,000 6402 643 Computer Equipment <5000 76,787 104,800 100,500 6410 640 Furniture, Fixture & Equipment 83,453 25,000 - 6999 640 Capital Reserve - - - City of Aventura Upgrade Network Switches and Routers Wireless Infrastructure for Middle School Subtotal Replace 70 Computers/ Laptops Mobile Learning Computer Lab Replace Color Laser Printer Subtotal Page 31 10,000 12,000 22,000 77,000 20,000 3,500 100,500 Charter School Fund Budget ORDINANCE NO. 2011- 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 2011/12 (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 2011/2012 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 a duly- 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 Section 7. Encumbrances. All outstanding encumbrances at June 30, 2011 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 2011/2012 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 Page 34 Charter School Fund Budget