2012-05ORDINANCE NO. 2012 -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 2012/2013 (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 2012/2013 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. 2012 -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. 2012 -05
Page 3
Section 7. Encumbrances. All outstanding encumbrances at June 30, 2012 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 2012/2013 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 Holzberg, 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 Michael Stern
yes
Commissioner Luz Urbaez Weinberg
yes
Vice Mayor Billy Joel
yes
Mayor Susan Gottlieb
yes
The foregoing Ordinance was offered by Commissioner Weinberg, 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 Zev Auerbach
yes
Commissioner Bob Diamond
yes
Commissioner Billy Joel
yes
Commissioner Michael Stern
yes
Commissioner Luz Urbaez Weinberg
yes
Vice Mayor Teri Holzberg
yes
Mayor Susan Gottlieb
yes
KI
Ordinance No. 2012 -05
Page 4
PASSED AND ADOPTED on first reading this 19th day of April, 2012.
PASSED AND ADOPTED on second reading this 1St day of May, 2012.
APPROVED AS TO LEGAL SUFFICIENCY:
1�-4
r v �
CITY ATTORNEY
SAN GOTTLIEB, MAYOR
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 2012113
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
BUDGET CATEGORY SUMMARY
18
DEPARTMENT DESCRIPTION AND ORGANIZATION CHART
19
REVENUE PROJECTIONS
20
ACTIVITIES
Expenditures:
K -3 Basic
21
4 -8 Basic
22
Exceptional Student Program
23
Substitute Teachers
24
Instructional Media Services
25
School Administration
26
Pupil Transit Services
27
Operation of Plant
28
Child Care Supervision
29
Capital Outlay
30
ADOPTING ORDINANCE
31
Office of the City Manager
April 2012
City of
Aventura
Gmemrnent Center
19200 Wert Country Club Drive
Aventura, Florida 33180
The Honorable Mayor and City Commission
Aventura City of Excellence School Board of Directors
City of Aventura
Aventura, Florida 33180
RE: 2012/13 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
2012, for your review and consideration. This budget document represents the tenth 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's administrative staff and
Charter Schools USA (CSUSA).
Significant Factors Affecting Budget Preparation
The 2012/13 school year represents the tenth 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.
As you are aware, the past two years the State Legislature has reduced educational funding in
order to balance the state budget. This past session the State Legislature increased funding
for education. However, it did not offset the reductions that were imposed in the prior year's
budgets. Based on the State budget passed earlier this year, the FTE revenues are expected
to increase by 2 %.
City of Aventura Page 1 Charter School Fund Budget
This budget implements the departmentalization of the fourth grade by adding a teacher
position. This also will allow the fourth grade to increase by 12 students in the 2012/13 school
year. Over the next five years, as the additional students move up in grade, this will increase
each grade by 12 students. The school's capacity enrollment will increase from 972 to 984
students for the 2012/13 school year. Departmentalizing allows teachers to focus on one to
two content areas with specialization. This enables them to become experts in their content
area rather than generalists teaching all subjects. The Next Generation Sunshine State
standards being assessed this year in reading, math and science require an increased depth
of knowledge.
The following items 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 Intersection Safety Camera
Program is included to assist in funding the contingency line item in the budget.
• Teacher salary increases will reflect a step increase based on the revised pay
plan. 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.
• Funds have been budgeted to provide for computer replacements and expanding
the use of iPads in the classroom.
• 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 2.9% or $216,455, largely due to the addition of one new
teacher 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 2012/13, including all operating and capital outlay, is
$7,684,896. The majority of the budget is Personnel Services at $5,201,669. Operating
expenditures total $1,854,727. Other Uses expenditures, which primarily represent lease
payments to the Debt Service Fund to cover school construction debt payments and a
contingency, account total $526,500. Capital Outlay expenditures are $102,000. The following
chart shows a comparison of the department's budgets for the past two years. Total costs
increased by 2.9 %.
City of Aventura Page 2 Charter School Fund Budget
Budget Category Summary
Expenditures
K -3 Basic
$ 1,948,241
$ 2,031,945 $
Increase
4.3%
4 -8 Basic
2011/12
2012/13
(Decrease)
% Change
Exceptional Student Program
Revenues
225,614
14,731
7.0%
State Shared Revenues
$ 6,322,406 $
6,508,983
$ 186,577
3.0%
Charges for Services
161,100
161,100
-
0.0%
Misc. Income
475,000
520,534
45,534
9.6%
Other Non - Revenues
509,935
494,279
(15,656)
-3.1%
Total Revenues
$7,468,441 $
7,684,896
$ 216,455
2.9%
Expenditures
K -3 Basic
$ 1,948,241
$ 2,031,945 $
83,704
4.3%
4 -8 Basic
2,285,017
2,453,518
168,501
7.4%
Exceptional Student Program
210,883
225,614
14,731
7.0%
Substitute Teachers
84,950
83,341
(1,609)
-1.9%
Instruct Media Services
71,002
71,342
340
0.5%
School Administration
891,730
825,369
(66,361)
-7.4%
Pupil Transit Services
184,000
184,000
-
0.0%
Operation of Plant
1,566,114
1,579,753
13,639
0.9%
Child Care Supervision
129,004
128,015
(989)
-0.8%
Capital Outlay
97,500
102,000
4,500
4.6%
Total Expenditures
$ 7,468,441
$ 7,684,896 $
216,455
2.9%
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.
State Shared
Revenuer
84.7%
Charter School Fund Budget Revenues
Charges for
Services
2.1%
Misc. Income
6.8%
Cher Non -
tevenues
6.4%
City of Aventura Page 3 Charter School Fund Budget
Charter School Fund Budget Expenditures
Substitute
Exceptional Teachers Instruct Media
Capital Outlay
1%
Goals
Transit
rvices
2%
Care
vision
2%
The 2012/13 school year represents the tenth year of operations for 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 the departmentalization of the fourth grade 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
DIRECTV, instructional software and online programs. All students will have the
opportunity to participate in instructional program featuring iPads 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, Test Taking Strategies 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, 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 2012/13 Fiscal Year, are anticipated to be
$7,684,896. This is an increase of $216,455 or 2.9% compared to the prior year. The majority
of the increase is associated with increased FTE funding from the State budget.
State Shared Revenues — The amount projected for Florida Education Finance Program
revenues is $5,722,983 and is based on $5,816 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 to increase by 2%
based on actions taken by the State Legislature. School lunch reimbursement revenues are
estimated to be $71,000. The transportation reimbursement amount is $174,000 and is based
on 325 students requiring bus service. Capital Outlay revenue is estimated to be $500,000.
City of Aventura Page S Charter School Fund Budget
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 $520,534. This includes revenues from the 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 2012/13 expenditures contained within this budget total $7,684,896 and are
balanced with the projected revenues.
Personnel Services
Personnel Services are budgeted at $5,201,669 or 68% of the budget. Personnel Services
reflects funding to increase teacher salaries to reflect a step increase based on the new pay
plan. 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 91 full -time and 14 part-time compared with 90 full -time and 14 part-time
positions included in last year's budget. Included in the full -time positions are 79 instructional
staff members and a Computer Network/Technician. All employees except the Principal, Vice
Principal and Janitor are under contract with CSUSA.
The budget includes adding one new fourth grade teacher to implement the
departmentalization plan previously discussed.
Full Time Staff Comparison
75
70
65
2008/09
V,-
7
2009/10 2010/11 2011/12 2012/13
The following outlines the staffing level detail comparisons to the prior fiscal year:
City of Aventura Page 6 Charter School Fund Budget
Function
Job Class
2011112
Full Time Part Time
2012113
Full Time Part Time
5101
Teacher
31.00
-
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
39.00
4000
Dean of Discipline & Operations
1.00
1.00
Aide
1.00
1.00
5250
Teacher
2.00
2.00
Dean of Student Services
1.00
1.00
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
Business Manager
1.00
100
Administrative Secretary
1.00
1.00
Receptionist
2.00
2.00
Registrar /Compliance
1.00
1.00
Computer Network/Tech
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
Total 90 00 r_� ; - 14.00 91.00 14.00
Operating Expenses
The expenditures for operating expenses are $1,854,727, which represents 24% of the budget.
This is $11,724 less than the prior year. The major expenses are as follows:
• CSUSA education /administrative fee - $326,000
• Textbooks - $144,000
• Transportation services contract - $184,000
• Other materials and supplies - $147,500
• Electricity - $161,000
• Building maintenance contract - $225,000
• Field Trips and School Events - $215,000
• Repairs and Maintenance - $91,500
• Office Equipment Leases - $28,000
City of Aventura Page 7 Charter School Fund Budget
Other Uses
Other Uses expenditures total $526,500 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 $102,000 has been budgeted for capital outlay to replace computers and servers,
upgrade network switches and providing iPads in the classrooms.
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 ACES
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 ACES.
• 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• ve
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 (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
5.
by the City Manager. The draft is reviewed by the Principal and the Finance
Department.
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.
June: The budget is loaded into the accounting system.
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 9 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 Fund 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 Fund 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 10 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
Schoo''s 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.
City ofAventura Page 11 Charter School Fund 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.
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 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 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 (ESOL) 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 14 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 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, writing 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,
Board Games, Latch Hook, Scrapbooking, Table Tennis, Jazz Dance, Middle Eastern Dance,
Latin Dance, French, Origami, Cheerleading, School house Rock, Soccer, Basketball 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.
2006/07 Actual: Complete
2007/08 Actual: Complete
2008/09 Actual: Complete
2009/10 Actual: Complete
2010/11 Actual: Complete
2) Indicator: The State of Florida A+ Plan Grade shall be no lower than a "B"
2006/07 Actual: A
2007/08 Actual: A
2008/09 Actual: A
2009/10 Actual: A
2010111 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.
2006/07 Actual: Complete
2007/08 Actual: Complete
2008/09 Actual: Complete
2009/10 Actual: Complete
2010/11 Actual: Complete
4) Indicator: Percent of parents that completed all 20 required volunteer hours by the end of
the year.
2006/07 Actual: 100%
2007/08 Actual: 100%
2008/09 Actual: 100%
2009/10 Actual: 100%
2010/11 Actual: 100%
5) Indicator: Number of students enrolled shall be 95% of the number allowed by the School
Charter.
2006/07 Actual: 100%
2007/08 Actual: 100%
2008/09 Actual: 100%
2009110 Actual: 100%
2010/11 Actual: 100%
6) Indicator: The year -to -year retention rate shall be 90 %.
2006/07 Actual: 99%
2007/08 Actual: 98%
2008109 Actual: 98%
2009/10 Actual: 98%
2010/11 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 %.
2006107 Actual: 99%
2007/08 Actual: 99%
2008/09 Actual: 99%
2009/10 Actual: 99%
2010/11 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
consideration of the internal control over financial reporting disclose no instances of non-
compliance, nor any material weaknesses.
2006/07 Actual: All in compliance
2007/08 Actual: All in compliance
2008/09 Actual: All in compliance
City of Aventura Page 16 Charter School Fund Budget
2009/10 Actual: All in compliance
2010/11 Actual: All in compliance
9) Indicator: Class size and student/classroom teacher ratios shall be maintained throughout
the school year at 18:1 for kindergarten through third grade and an average of 22:1 for all
grades fourth through eighth.
2006/07 Actual: All in compliance
2007/08 Actual: All in compliance
2008/09 Actual: All in compliance
2009/10 Actual: All in compliance
2010111 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).
2006/07 Actual: 89%
2007/08 Actual: 88%
2008/09 Actual: 93%
2009/10 Actual: 92%
2010/11 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).
2006107 Actual: 88%
2007108 Actual: 88%
2008109 Actual: 87%
2009/10 Actual: 85%
2010/11 Actual: 92%
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).
2006/07 Actual: 85%
2007/08 Actual: 89%
2008109 Actual: 92%
2009110 Actual: 87%
2010111 Actual: 90%
13) Indicator: All Students will achieve high science standards as measured by Sunshine
State Standards Performance Standards.
2006/07 Actual: 43%
2007108 Actual: 69%
2008109 Actual: 73%
2009/10 Actual: 67%
2010/11 Actual: 76%
City of Aventura Page 17 Charter School Fund Budget
City of Aventura
Page 18
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL FUND 190
$ 1,787,086 $
1,948,241 $
762,216 $
BUDGET CATEGORY SUMMARY
K -3 Basic
2,059,431
2,285,017
2012113 (July 1 - June 30)
2,453,51
4 -8 Basic
212,518
FUND DESCRIPTION
95,030
225,614
This fund is used to account for revenues and expenditures specifically
expenditures
p
assodCiated
hwith' the
capital
Charter School. The fund will account for operating and cap
83,341
Substitute Teachers
Aventura City of Excellence School.
71,002
28,126
71,342
Instruct Media Services
2010111 2011112
2011112
2012113
825,369
ACTUAL APPROVED
HALF YEAR
ACTUAL
CITY MANAGER
PROPOSAL
91,800
BUDGET
Pupil Transit Services
1,516,765
CATEGORY
719,660
1,579,753
Operation of Plant
146,996
REVENUE PROJECTIONS
$ 7,059,291 $ 6,322,406 $
3,097,649
$ 6,508,983
State Shared Revenues
192,991 161,100
54,672
161,100
Charges for Services
598,248 475,000
345,686
520,534
Misc. Income
100,000 509,935
449,935
494,279
Other Non - Revenues
3,360,960 $
7,684,896
Revenues over(under) Expenditures
$ 636,894 $
7,950,530 $ '7,468,441 $
3,947,942
$ 7,684,896
Total Revenues
City of Aventura
Page 18
Charter School Fund Budget
EXPENDITURES
$ 1,787,086 $
1,948,241 $
762,216 $
2,031,945
K -3 Basic
2,059,431
2,285,017
982,034
2,453,51
4 -8 Basic
212,518
210,883
95,030
225,614
Exceptional Student Program
107,454
84,950
41,615
83,341
Substitute Teachers
71,114
71,002
28,126
71,342
Instruct Media Services
1,002,874
891,730
472,520
825,369
School Administration
184,140
184,000
91,800
184,000
Pupil Transit Services
1,516,765
1,566,114
719,660
1,579,753
Operation of Plant
146,996
129,004
59,392
128,015
Child Care Supervision
225,258
97,500
108,567
102,000
Capital Outlay
Total Expenditures ._,
$ 7,313,636 $
7,468,441 $
3,360,960 $
7,684,896
Revenues over(under) Expenditures
$ 636,894 $
_ $
586,982 $
0
City of Aventura
Page 18
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2012/13
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 Citys children. The school
operations are provided in conjunction with a service contract with Charter Schools USA.
2010/11 2011/12 2011/12 2012/13
ACTUAL APPROVED HALF YEAR CITY MANAGER
CATEGORY RECAP BUDGET ACTUAL PROPOSAL
Personnel Services $ 4,737,616 $ 4,987,990 $ 2,023,215 $ 5,201,669
Operating Expenditures
1,882,762
1,866,451
997,472
1,854,727
Other Uses
468,000
516,500
231,706
526,500
Capital Outlay
225,258
97,500
108,567
102,000
Total
$ 7,313,636
$ 7,468,441
$ 3,360,960 $
7,684,896
Charter School Department
CSUSA
Educational/
Administrative
Services
Organization Chart
City Manager
Principal
School Operations
School Advisory
Committee
City of Aventura Page 19 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL FUND 190
REVENUE PROJECTIONS
2012/13
SCHOOL 2010/11 2011/12 2011/12 2012113
REVENUE ACTUAL APPROVED HALF YEAR CITY MANAGER
ACCOUNT #
CODE
DESCRIPTION
71,000
6,366,811
State Shared Revenues:
3359050
3261
School Lunch Reimbursement
3359100
3310
Florida Education Finance Program
3359201
3361
A+ Revenues
3316100
3321
Education Jobs Fund Program
3359800
3354
Transportation
3359910
3391
Capital Outlay
$ 7,059,291
Subtotal
$ 3,097,649 $
Charges for Services:
3478050 3450 Food Service Fees
3479050 3473 After School Programs
Subtotal
BUDGET ACTUAL PROPOSAL
$ 63,955
$ 71,000
$ 54,257 $
71,000
6,366,811
5,526,000
2,881,015
5,722,983
-
-
-
68,000
-
101,406
50,704
-
108,334
124,000
55,605
147,000
520,191
500,000
56.068
500,000
$ 7,059,291
$ 6,322,406
$ 3,097,649 $
6,508,983
$ - $ 6,100 $ - $ 6,100
192,991 155,000 54,672 155,000
$ 192,991 $ 161,100 $ 54,672 $ 161,100
Other Non - Revenues:
3811039 3610 Transfers In
$ 100,000 $ 100,000
Misc. Income:
100,000
3999000 3489 Beginning Surplus
- 409,935
399,935
3611000
3431
Interest Earnings
$ 8,149 $
15,000 $
3,928 $
10,000
3661900
3495
Misc. Revenues
116,020
115,000
109,852
150,000
3661910
3495
Sport Program Fundraising
-
-
2,370
2,500
3661955
3467
Field Trips /Special Programs
184,311
200,000
116,331
200,034
3692000
3469
Special events
70,500
-
20,118
13,000
3665000
3469
Other Private Source Revenue
219,268
145,000
93,087
145,000
Subtotal
$ 598,248 $
475,000 $
345,686 $
520,534
Other Non - Revenues:
3811039 3610 Transfers In
$ 100,000 $ 100,000
$ 50,000 $
100,000
3999000 3489 Beginning Surplus
- 409,935
399,935
394,279
Subtotal
$ 100,000 $ 509,935
$ 449,935 $
494,279
Total Revenues
$ 7,950,530 $ 7,468,441 °
$ 3,947,942 $
7,684,896
City of Aventura Page 20 Charter School Fund Budget
SCHOOL
OBJECT
ACCOUNT # CODE DESCRIPTION
Personnel Services
CITY OF AVENTURA
CHARTER SCHOOL
2012/13
BUDGETARY ACCOUNT SUMMARY
190 -6001 -569
K-3 Basic 5101
2010/11 2011/12 2011112 2012/13
ACTUAL APPROVED HALF YEAR CITY MANAGER
BUDGET ACTUAL PROPOSAL
1220 120 Teacher $ 1,253,712 $ 1,343,408 $ 508,423 $ 1,322,655
1230 130 Other Certified Instruction 85 490 88 979 31 526 163 783
ODeratina Expenditures /Expenses
4001
330
Reading Specialist
879 $
3,500 $
2,413 $
3,500
5290
590
Instructional Counselor
21,812
25,000
18,726
35,000
5299
790
Dean of Curriculum
48
4,500
1,267
4,500
1250
150
Kindergarten Aides (Pn) 7
95,212
93,920
43,376
96,353
5411
520
Admin. Asst.
-
-
44,634
-
1502
291
Bonuses
40,613
59,000
8,745
48,000
1503
291
Stipends
4,500
22,725
-
22,725
2101
221
Social Security- matching
109,499
116,762
43,930
121,084
2201
211
Pension
5,241
10,743
1,338
11,385
2301
231
Health, Life & Disability Insurance
75,020
93,055
46,438
121,430
2302
232
Dental Insurance
11,617
6,528
6,163
6,720
2401
241
Workers' Compensation
7,090
18,621
-
19,310
2501
250
Unemployment Compensation
16,149
-
5,237
-
subtotal
$ 1,704,143
$ 1,853,741 $
695,176 $
1,933,445
ODeratina Expenditures /Expenses
4001
330
Travel /Conferences/Training $
879 $
3,500 $
2,413 $
3,500
5290
590
Other Mat'I & Supply
21,812
25,000
18,726
35,000
5299
790
Miscellaneous Expense
48
4,500
1,267
4,500
5410
521
Memberships /Dues /Subscription
-
1,500
-
1,500
5411
520
Textbooks
60,204
60,000
44,634
54,000
subtotal -$
82,943 $
94,500 $
67,040 $
98,500
City of Aventura
Total Function 5101 $ 1,787,086 $ 1,948,241 $ 762,216 $ 2,031,95
Page 21
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2012113
BUDGETARY ACCOUNT SUMMARY
190 - 6002 -569
4-8 Basic 5102
subtotal
eratinq Expenditures /Expenses
4001
SCHOOL
Travel /Conferences/Training
5290
OBJECT
Other Mat'I & Supply
ACCOUNT #
CODE
DESCRIPTION
Personnel Services
521
1220
120
Teacher
1230
130
Other Certified Instruction
Athletic Activities
2,859
Dean of Discipline & Operations
1250
150
Aide
1502
291
Bonuses
1503
291
Stipends
2101
221
Social Security- matching
2201
211
Pension
2301
231
Health, Life & Disability Insurance
2302
232
Dental Insurance
2401
241
Workers' Compensation
2501
250
Unemployment Compensation
subtotal
eratinq Expenditures /Expenses
4001
330
Travel /Conferences/Training
5290
590
Other Mat'I & Supply
5299
790
Miscellaneous Expense
5410
521
Memberships /Dues /Subscription
5411
520
Textbooks
5901
791
Athletic Activities
Total Function 5102
2010/11 2011112 2011/12 2012/1
ACTUAL APPROVED HALF YEAR CITY MANAGE
BUDGET ACTUAL PROPOSA
$ 1,624,923 $ 1,690,128 $ 721,954 $ 1,742,594
73,542
28,647
27,063
3,040 $
28,838
46,852
71,000
20,768
60,000
4,500
47,880
1,125
47,880
125,627
131,365
55,092
141,140
11,000
12,879
2,859
13,837
87,202
90,733
45,642
145,774
13,160
7,680
5,951
8,064
8,807
20,950
-
22,509
15,334
-
7,725
-
$ 1,966,052
$ 2,099,678 $
859,991 $
2,284.179
subtotal $
2,702
$ 4,500 $
3,040 $
4,500
28,916
84,000
36,142
65,000
317
3,000
1,125
3,000
-
839
-
839
61,444
93,000
72,906
87,000
-
-
8,830
9,000
93,379
$ 185,9 $
33
122,043 $
169,339
59,431
$ 2,285,017 $
982,034 $
2,453,518
City of Aventura Page 22 Charter School Fund Budget
ODeratinci Expenditures /Expenses
3190
310
CITY OF AVENTURA
35,896 $
33,000 $
16,345 $
33,000
4001
CHARTER SCHOOL
Travel /Conferences/Training
532
3,000
-
3,000
2012/13
590
Leasing Expense
-
3,000
-
BUDGETARY ACCOUNT SUMMARY
5290
590
Other Mat'I & Supply
1,652
5,000
190 -6003 -569
5,000
5299
790
Miscellaneous Expense
-
Exceptional Student Program 5250
674
1,500
5410
521
SCHOOL
2010/11
2011/12
2011112
2012/1
OBJECT
ACTUAL
APPROVED
HALF YEAR
CITY MANAGEI
ACCOUNT #
CODE
DESCRIPTION
BUDGET
ACTUAL
PROPOSAI
Personnel Services
1220
120
Teacher $ 147,832 $
130,460 $
57,519
$ 92,472
1230
130
Other Certified Instruction
Dean of Student Services -
-
-
56,310
1502
291
Bonuses 4,159
5,000
2,186
5,000
1503
291
Stipends -
-
-
-
2101
221
Social Security- matching 11,305
9,980
4,403
11,382
2201
211
Pension 134
978
469
1,116
2301
231
Health, Life & Disability Insurance 8,240
15,809
6,010
10,455
2302
232
Dental Insurance 558
576
289
576
2401
241
Workers' Compensation 801
1,592
-
1,815
2501
250
Unemployment Compensation 1,290
-
1,762
-
subtotal $ 174,319 $
164,395 $
72,638
$ 179,126
ODeratinci Expenditures /Expenses
3190
310
Prof & Tech Services -SPED $
35,896 $
33,000 $
16,345 $
33,000
4001
330
Travel /Conferences/Training
532
3,000
-
3,000
4420
590
Leasing Expense
-
3,000
-
3,000
5290
590
Other Mat'I & Supply
1,652
5,000
5,373
5,000
5299
790
Miscellaneous Expense
-
1,500
674
1,500
5410
521
Memberships /Dues /Subscription
119
988
-
988
subtotal -$
38,199 $
46,488 $
22,392 $
46,488
Total Function 5254 212,518 $
210,883 $
95,030 $
225,614
City of Aventura Page 23 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2012/13
BUDGETARY ACCOUNT SUMMARY
190 -6004 -569
Substitute Teachers 5901
City of Aventura Page 24 Charter School Fund Budget
SCHOOL
OBJECT
6�,201011111111'1111u �
20 11/12
2011112
2012113
ACCOUNT #
CODE
DESCRIPTION
APPROVED
HALF YEAR
CITY MANAGER
Personnel Services
BUDGET
ACTUAL
PROPOSAL
1220
1225
120
140
Pool Sub
Teacher - P/T
$ 54,653 $
26,266 $
13,226
$ 26,265
1502
291
Bonuses
38,402
46,000
24,882
46,000
2101
221
Social Security- matching
897
7,157
5,279
800
2201
211
Pension
2,033
5,528
2301
231
Health, Life & Disability Insurance
20
2,953
321
197
2302
232
Dental Insurance
315
6,133
456
3,4
2401
241
Workers' Compensation
1,628
109
842
53
192 92
2501
250
Unemployment Compensation
1,429
882
-
965
_
Total Function 5901
$ 107,454 $
84,950 $
41,615
$ 83,341
City of Aventura Page 24 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2012/13
BUDGETARY ACCOUNT SUMMARY
190 -6005 -569
Instruct Media Services 6200
2401
SCHOOL
2010111
2011112
2011/12
2012113
-
OBJECT
2501
ACTUAL
APPROVED
HALF YEAR
CITY MANAGER
ACCOUNT#
CODE
DESCRIPTION
-
BUDGET
ACTUAL
PROPOSAL
Personnel Services
$
68,002
$
28,126 $
68,342
1230
130
Media Specialist
$ 59,250 $
55,283 $
21,863
$ 56,833
1502
291
Bonuses
2,304
2,000
2,186
2,500
2101
221
Social Security- matching
4,602
4,229
1,714
4,348
2201
211
Pension
724
347
284
349
2301
231
Health, Life & Disability Insurance
2,882
5,277
1,849
3,427
2302
232
Dental Insurance
220
192
110
192
2401
241 Workers' Compensation
321
674
-
693
2501
250 Unemployment Compensation
710
-
120
-
subtotal
$
71,013
$
68,002
$
28,126 $
68,342
Operating
Expenditures /Expenses
5411
520 Textbooks
$
101
$
3,000
$
- $
3,000
subtotal
—$
101
$
3,000
$
- $
3,000
Total Function 6200
$
71,114
$
71,002
$
28,126 $
71,342
City of Aventura
Page 25
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2012113
BUDGETARY ACCOUNT SUMMARY
190 - 6006 -569
School Administration 7300
City of Aventura
Page 26 Charter School Fund Budget
SCHOOL
2010111
ACTUAL
2011112
APPROVED
2011112
HALF YEAR
2012/1 3
CITY MANAGER
PROPOSAL
OBJECT,
BUDGET
ACTUAL
ACCOUNT # -
CODE
DESCRIPTION
Personnel Services
$
306,683 $
304,272 $
147,372 $
243,236
1211
110
Administrators
Vice Principal
Principal
214,909
189,342
91,476
207,384
1260
160
Other Support Personnel
2 Receptionist
Administrative Secretary
Registrar /Compliance /ESE
Business Manager
Network /Comp Tech -P/T
2,916
13,000
-
7,500
1502
291
Bonuses
41,870
38,756
16,032
34,472
2101
221
Social Security- matching
29,752
27,071
12,904
28,928
2201
211
Pension
31,327
50,204
18,164
36,415
2301
231
Health, Life & Disability Insurance
2,652
2,504
1,093
1,536
2302
232
Dental Insurance
793
6,181
366
5,498
2401
241
Workers' Compensation
99
2,000
986
2,000
2501
251
Unemployment Compensation
subtotal
$ 631,001
$ 633,330
$ 288,393
$ 566,969
operating
Expenditures /Expenses
$ 10,256
$ 10,000
$ 5,415
$ 10,000
4001
330
Travel /Conferences/Training
5,400
5,400
2,700
5,400
4041
201
Automobile Allowance
327,435
215,000
161,335
215,000
4855
790
Field Trips /School Events
23,691
25,000
11,311
25,000
5290
590
Other Mat'I & Supply
5,091
3,000
3,366
3,000
5410
521
Memberships /Dues /Subscription
$ 371,873
$ 258,400
4i 184,127
$ 258,400
subtotal
$ 1,002,874
$ 891,730
$ 472,520
$ 825,369
Total Function 7300
City of Aventura
Page 26 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2012/13
BUDGETARY ACCOUNT SUMMARY
190 -6007 -569
Pupil Transit Services 7800
SCHOOL
2010/11 2011/12
2011/12
2012/13
OBJECT
ACTUAL APPROVED
HALF YEAR
CITY MANAGER
ACCOUNT# CODE DESCRIPTION
BUDGET
ACTUAL
PROPOSAL
Operating Expenditures /Expenses
3190 310 Prof & Tech Services
$ 184,140 $ 184,000 $
91,800
$ 184,000
Total Function 7800 $ 184,140 $ 184,000 $ 91,800 $ 184,000
City of Aventura Page 27 Charter School Fund Budget
Operating ExpenditureslExpenses
$
CITY OF AVENTURA
$
_
3147
CHARTER SCHOOL
School Advisory Consultant
Planning /Management Fee CSUSA
331,740
324,000
16
2012/13
3148
3201
312
312
Accounting & Auditing Fees
18,600
15,000
BUDGETARY ACCOUNT SUMMARY
64,000
3431
310
Contract -Food Services
190 -6008 -569
64,000
53,000
31,500
53,000
4101
Operation of Plant 7900
Communications
132,078
151,000
70,620
2010111
2011112
2011112
2012113
23,828
SCHOOL
ACTUAL
APPROVED
HALF YEAR
CITY MANAGER
360
OBJECT
14,074
BUDGET
ACTUAL
PROPOSAL
ACCOUNT #
CODE
DESCRIPTION
Insurance & Bond Premium
29,417
206,450
215,000
Personnel Services
$ 28 858 $
27 870 $
12,735
$ 28,427
1260
160
Other Support Personnel
61,7713 13
84,000
4635
350
Janitor
2,112
2,132
921
2,175
2101
221
Social Security- matching (82)
3,762
1,235
3,980
2201
211
Pension
13,595
12
7,568
14'192
2301
231
Health, Life & Disability Insurance
589
3
1,004,000
2302
232
Dental Insurance 1.025
812
379
347
2401
241
Workers' Compensation
subtotal $ 45,584 $
47,614 $
23,171
$ 49,253
Operating ExpenditureslExpenses
$
$
$
_
3147
316
School Advisory Consultant
Planning /Management Fee CSUSA
331,740
324,000
16
3
15,000
3148
3201
312
312
Accounting & Auditing Fees
18,600
15,000
12,000
26,351
64,000
3431
310
Contract -Food Services
69,693
55,704
64,000
53,000
31,500
53,000
4101
370
Communications
132,078
151,000
70,620
151,000
4301
4320
430
380
Electricity
Pub Ut Svc Othr Energy Sv
23,828
20,000
10,595
9,547
20,000
28,000
4440
360
Office Equip - Leasing Expense
14,074
28,000
39,000
6,335
35,000
4501
320
Insurance & Bond Premium
29,417
206,450
215,000
70,
217,000
4620
350
Contract- Building Maintenance
112,150
80,000
61,7713 13
84,000
4635
350
Repairs &Maintenance
9,447
10,000
3,856
11,000
5290
590
Other Mat'I & Supply
3,000
1,000
5295
510
Cleaning /Janitorial Supplies
subtotal
$ 1 ,003,181 $
1,002,000 $
464,783
$
1,004,000
Other Uses
$ 24,000 $
65,000 $
6,156
$
75,000
5901
790
Contingency
-
7,500
501
7,500
5905
790
AACC Expenses
_
-
-
9101
971
Transfer to General Fund
to City De bt
-
00
0
9129
921
Lease Payments
subtotal tal
$ 468,000 $
5444,000
6,0 $
231,706
$
526,500
Function 7900' $'' 1,516,765 $
1,566,114 $
719,660
$
1,579,753
Total
City of Aventura
Page 28 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2012113
BUDGETARY ACCOUNT SUMMARY
190 -6009 -569
Child Care Supervision 9102
SCHOOL
2010/11 2011112
2011112
2011112
OBJECT
ACTUAL APPROVED
HALF YEAR
CITY MANAGER
ACCOUNT # CODE DESCRIPTION
BUDGET
ACTUAL
PROPOSAL
Personnel Services
(12440)
392 -
400
1260 160 Other Support Personnel
3 34,032 $ 32,130 $
12,045
$ 32,805
After School Counselor I
310
Contract - Recreation Programs $
70,203 $
After School Counselor II
25,910 $
53,000
3201
2101 221 SocialSecurity- matching
2,525
2,458 1,322
2,510
2401 241 Workers' Compensation
(12440)
392 -
400
2501 250 Unemployment Compensation
2,933
1,300 738
1,300
subtotal $
38,050 $
36,280 $ 14,105 $
37,015
Operating Expenditures /Expenses
3113
310
Contract - Recreation Programs $
70,203 $
50,224 $
25,910 $
53,000
3201
312
Accounting & Auditing Fees
2,000
2,000
1,000
2,000
4301
430
Electricity
10,000
10,000
5,000
10,000
4501
320
Insurance & Bond Premium
3,000
3,000
1,500
3,000
4620
350
Contract- Building Maintenance
8,734
8,000
4,932
8,000
4635
350
Repairs & Maintenance
7,575
7,500
3,872
7,500
5290
590
Other Mat'I & Supply
7,434
12,000
3,073
7,500
subtotal $
108,946 $
92,724 $
45,287 $
91,000
City of Aventura
Total Function 9102 $ 146,996 $ 129,004 $ 59,392 $ 128,015
Page 29
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2012113
BUDGETARY ACCOUNT SUMMARY
190- 6010569
Capital Outlay 7400
Upgrade Network Switches and Routers
Replace 2 Severs
Subtotal
Replace 65 Computers /Laptops
21 Tablet Computers
Subtotal
2011112 2011112 2012113
APPROVED HALF YEAR CITY MANAGER
BUDGET ACTUAL PROPOSAI
22,000 $ 34,430 $ 20,000
75,500 73,750 82,000
- 387
97,500 $ 108,567 $ 102,000
10,000
71,500
10,500
82.000
City of Aventura Page 30 Charter School Fund Budget
SCHOOL
2010111
OBJECT
ACTUAL
ACCOUNT #
CODE
DESCRIPTION
Capital Outlay
6401
692
Computer Equipment >5000
$ 27,381 $
6402
643
Computer Equipment <5000
158,426
6410
640
Furniture, Fixture & Equipment
39,451
Total Function 7400
$ 225,258 $
Upgrade Network Switches and Routers
Replace 2 Severs
Subtotal
Replace 65 Computers /Laptops
21 Tablet Computers
Subtotal
2011112 2011112 2012113
APPROVED HALF YEAR CITY MANAGER
BUDGET ACTUAL PROPOSAI
22,000 $ 34,430 $ 20,000
75,500 73,750 82,000
- 387
97,500 $ 108,567 $ 102,000
10,000
71,500
10,500
82.000
City of Aventura Page 30 Charter School Fund Budget
K €
ORDINANCE NO. 2012-
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 2012/13 (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 2012/2013 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 31 Charter School Fund Budget
F fore, the City Manager may authorize transfers from one individual line item account to
er, 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 32 Charter School Fund Budget
Section 7. Encumbrances. All outstanding encumbrances at June 30, 2012 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 2012/2013 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 33 Charter School Fund Budget