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2013-05 ORDINANCE NO. 2013-05 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 2013/2014 (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 2013/2014 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. 2013-05 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. 2013-05 Page 3 Section 7. Encumbrances. All outstanding encumbrances at June 30, 2013 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 2013/2014 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 Vice Mayor Stern, who moved its adoption on first reading. This motion was seconded by Commissioner Luz Weinberg and upon being put to a vote, the vote was as follows: Commissioner Enbar Cohen yes Commissioner Teri Holzberg yes Commissioner Billy Joel yes Commissioner Howard Weinberg yes Commissioner Urbaez Weinberg yes Vice Mayor Michael Stern Mayor Susan Gottlieb yes The foregoing Ordinance was offered by Vice Mayor Stern, 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 Enbar Cohen yes Commissioner Teri Holzberg yes Commissioner Billy Joel yes Commissioner Howard Weinberg yes Commissioner Urbaez Weinberg absent Vice Mayor Michael Stern yes Mayor Susan Gottlieb yes 3 Ordinance No. 2013-05 Page 4 PASSED AND ADOPTED on first reading this 18th day of April, 2013. PASSED AND ADOPTED on second reading this 7th day of May, 2013. . ,... SAN GO ' LIEB, MAYOR \ 1 , Ti ESA M. SO- KA, MC CI + CLERK APPROVED AS TO LEGAL SUFFICIENCY: PV11 \1\44(;) CITY ATTORNEY 4 2013/2014 FISCAL YEAR CITY OF AVE—N-TUR,-A fiotetc e, %1%01 cfe. 001 gaoc ll1 IF 't t ' c y 4 h 'lot � t Ti t w CITY OF AVE—N-TUR,-A fiotetc e, %1%01 cfe. 001 gaoc ll1 IF 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 Enbar Cohen Commissioner Teri Holzberg Commissioner Billy Joel Commissioner Michael Stern Commissioner Howard Weinberg Commissioner Luz Urbaez Weinberg City Manager Eric M. Soroka, ICMA -CM Principal Julie Alm Assistant Principals Leslie Lee Jorge Paz Administrative and Educational Services Provided by: Charter Schools USA CITY OF AVENTURA CHARTER SCHOOL FUND FISCAL YEAR 2013/14 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 Cite Manager April 2013 City of Aventura Guvrmmcnt Center 19200 Wen Country Club Dn. we Avenrura, Florida 33180 The Honorable Mayor and City Commission Aventura City of Excellence School Board of Directors City of Aventura Aventura, Florida 33180 RE: 2013/14 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 2013, for your review and consideration. This budget document represents the 11th 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. 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 Affectinq Budget Preparation The 2013/14 school year represents the 11th 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 proposals submitted at the State level the FTE revenues are expected to increase by 2 %. As approved last year, the departmentalization of the fourth grade will increase the school enrollment by 12 more students this upcoming year. Over the next three 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 984 to 996 students for the 2013/14 school year. City of Aventura Page 1 Charter School Fund Budget As the state shifts to the rigorous Common Core Standards, there are more students in need of additional support. A new full -time position was included in the budget who will be a Response to Intervention Specialist to monitor and provide instruction for at risk learners and oversee instructional strategies for professional development for teachers. Based on the new Agreement between the City and Charter Schools USA ( CSUSA), the City will be assuming more responsibilities as it relates to technology management at the school. These costs are included in the budget. In addition, based on the new Agreement, the fee for CSUSA will be $47,000 less compared to last year's budget. The following items represents other important highlights: • 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. • A Math Specialist teacher position will be re- classified to (Science, Technology, Engineering and Math (STEM) Coordinator to oversee the school's efforts to expand program offerings throughout the school. During the first year, initiatives of the ACES STEM program will include a nine week course for all sixth grade students that will provide an introduction to Computer Programing. Students in grades K — 5 will participate in activities that teach engineering and design concepts. In grades sixth through eighth students will experience interdisciplinary project -based learning. • A laptop classroom pilot program designed to increase achievement and engagement of at risk readers in grades sixth to eighth is included. • Funds have been budgeted to provide for computer replacements and expanding the use of iPads in the classroom. The overall budget increased by 3.0% or $228,513, largely due to the addition of one new postion 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 2013/14, including all operating and capital outlay, is $7,913,409. The majority of the budget is Personnel Services at $5,350,282. Operating expenditures total $1,870,627. Other Uses expenditures, which primarily represent lease payments to the Debt Service Fund to cover school construction debt payments and a contingency, account total $532,000. Capital Outlay expenditures are $160,500. The following chart shows a comparison of the department's budgets for the past two years. Total costs increased by 3.0 %. 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. State Shared Charter School Fund Budget Revenues Revenues 86.9% Chargesfor Services . Income 6.8% Jon - ues S.V70 City of Aventura Page 3 Charter School Fund Budget Increase 2012/13 2013/14 (Decrease) % Change Revenues State Shared Revenues $ 6,508,983 $ 6,880,340 $ 371,357 5.7% Charges for Services 161,100 186,100 25,000 15.5% Misc. Income 520,534 542,000 21,466 4.1% Other Non - Revenues 494,279 304,969 (189,310) -38.3% Total Revenues $7,684,896 $ 7,913,409 $ 228,513 3.0% Expenditures K -3 Basic $ 2,031,945 $ 2,099,677 $ 67,733 3.3% 4 -8 Basic 2,453,518 2,569,078 115,560 4.7% Exceptional Student Program 225,614 225,029 (585) -0.3% Substitute Teachers 83,341 84,516 1,175 1.4% Instruct Media Services 71,342 66,493 (4,849) -6.8% School Administration 825,369 812,700 (12,669) -1.5% Pupil Transit Services 184,000 184,000 - 0.0% Operation of Plant 1,579,753 1,572,551 (7,202) -0.5% Child Care Supervision 128,015 138,864 10,849 8.5% Capital Outlay 102,000 160,500 58,500 57.4% Total Expenditures $ 7,684,896 $ 7,913,409 $ 228,513 3.0% 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 Charter School Fund Budget Revenues Revenues 86.9% Chargesfor Services . Income 6.8% Jon - ues S.V70 City of Aventura Page 3 Charter School Fund Budget Charter School Fund Budget Expenditures Exceptional Substitute Teachers Instruct Merlin Capital Outlay 2% Goals '.s Transit -vices 2% I Care rvision 2% The 2013/14 school year represents the eleventh 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 and transition to Common Core, 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 with an emphasis on professional development and implementation related to the Common core standards. These standards replace the current Next Generation Sunshine State Standards in 2014/15. 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, instructional City of Aventura Page 4 Charter School Fund Budget software and online programs. All students will have the opportunity to participate in instructional programs featuring iPads with wireless connectivity. ACES will pilot a laptop classroom designed to increase achievement nad engagement of at risk readers in grades six to eighth. • Extended School Day Programs /Activities — Offer a variety of opportunities including Before Care and After Care, Sports Study, several Dance programs, French Classes, Chess Club, Science Tutorial, Writing Tutorial, Reading and Math Computerized Program, Java Programming, 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, Peace Day 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. Also integrate a variety of learning experiences focused on integrating Science, Technology, Engineering and Math (STEM). • 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. Offerings also 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, Student of the Month, Book Fair, Winter Showcase Graduation Ceremonies, 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. Monthly parent workshops related to social, emotional and physical wellbeing of children and families. • 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 full -time 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 2013/14 Fiscal Year, are anticipated to be $7,913,409. This is an increase of $228,513 or 3.0% 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 $6,071,340 and is based on $5,946 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% City of Aventura Page 5 Charter School Fund Budget based on anticipated actions taken by the State Legislature. School lunch reimbursement revenues are estimated to be $71,000. The transportation reimbursement amount is $147,000 and is based on 305 students requiring bus service. Capital Outlay revenue is estimated to be $500,000. 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 $180,000. Miscellaneous Income — The total amount is $542,000. 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 2013/14 expenditures contained within this budget total $7,913,409 and are balanced with the projected revenues. Personnel Services Personnel Services are budgeted at $5,350,282 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 15 part -time. An Aide position was reclassified from full -time to part-time. Included in the full -time positions are 80 instructional staff members and a Computer Network/Technician. All employees except the Principal, 2 Assistant Principals and Janitor are under contract with CSUSA. The budget includes adding one teacher that will act as the Response to Intervention Specialist. This position will identify, progress monitor and provide instruction for at risk learners and assist in professional development for teachers as it relates to best instructional strategies. City of Aventura Page 6 Charter School Fund Budget The following outlines the staffing level detail comparisons to the prior fiscal year Total 91.00 14.00 91.00 15.00 Operating Expenses The expenditures for operating expenses are $1,870,627, which represents 24% of the budget This is $15,900 more than the prior year. The major expenses are as follows: • CSUSA education /administrative fee - $279,000 • Textbooks - $156,000 • Transportation services contract - $184,000 • Other materials and supplies - $148,500 • Electricity - $161,000 • Building maintenance contract - $225,000 • Field Trips and School Events - $215,000 City of Aventura Page 7 Charter School Fund Budget 1012113 2013114 Function Job Class Full Time Part Time Full Time Part Time 5101 Teacher 3100 - 3100 - Para - Professionals 700 700 Reading Specialist 1 00 1 00 Instructional Counselor 1 00 1 00 Assistant Principal 1 00 1 00 Aide 1 00 1 00 5102 Teacher 4000 41 00 Assistant Principal 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 100 100 - Dean of Academics 1 00 1.00 Business Manager 1 00 1.00 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 100 100 9102 PIT After School Counselor 1 5 00 5 00 PIT After School Counselor II 1 00 1 00 Total 91.00 14.00 91.00 15.00 Operating Expenses The expenditures for operating expenses are $1,870,627, which represents 24% of the budget This is $15,900 more than the prior year. The major expenses are as follows: • CSUSA education /administrative fee - $279,000 • Textbooks - $156,000 • Transportation services contract - $184,000 • Other materials and supplies - $148,500 • Electricity - $161,000 • Building maintenance contract - $225,000 • Field Trips and School Events - $215,000 City of Aventura Page 7 Charter School Fund Budget • Repairs and Maintenance - $91,500 • Office Equipment Leases - $28,000 Other Uses Other Uses expenditures total $532,000 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 $160,500 has been budgeted for capital outlay to replace computers and servers, upgrade network switches, replace AV equipment and smartboards and expand the mobile classroom. 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, Eric M. S roka 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 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 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 of Aventura 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 Managementlinvestment 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, with an emphasis on computer programming. 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 with 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, Physical 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, Yoga, Kickball, 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. 2007/08 Actual: Complete 2008/09 Actual: Complete 2009/10 Actual: Complete 2010/11 Actual: Complete 2011112 Actual: Complete 2) Indicator: The State of Florida A+ Plan Grade shall be no lower than a "B ". 2007/08 Actual: A 2008/09 Actual: A 2009/10 Actual: A 2010/11 Actual: A 2011/12 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. 2007/08 Actual: Complete 2008/09 Actual: Complete 2009/10 Actual: Complete 2010/11 Actual: Complete 2011/12 Actual: Complete 4) Indicator: Percent of parents that completed all 20 required volunteer hours by the end of the year. 2007/08 Actual: 100% 2008/09 Actual: 100% 2009/10 Actual: 100% 2010/11 Actual: 100% 2011/12 Actual: 100% 5) Indicator: Number of students enrolled shall be 95% of the number allowed by the School Charter. 2007/08 Actual: 100% 2008/09 Actual: 100% 2009/10 Actual: 100% 2010/11 Actual: 100% 2011/12 Actual: 100% 6) Indicator: The year -to -year retention rate shall be 90 %. 2007/08 Actual: 98% 2008/09 Actual: 98% 2009/10 Actual: 98% 2010111 Actual: 98% 2011/12 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 %. 2007/08 Actual: 99% 2008/09 Actual: 99% 2009110 Actual: 99% 2010/11 Actual: 99% 2011/12 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. 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 2011/12 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. 2007/08 Actual: All in compliance 2008/09 Actual: All in compliance 2009/10 Actual: All in compliance 2010/11 Actual: All in compliance 2011/12 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). 2007/08 Actual: 88% 2008/09 Actual: 93% 2009/10 Actual: 92% 2010/11 Actual: 92% 2011/12 Actual: 88% 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). 2007/08 Actual: 88% 2008/09 Actual: 87% 2009110 Actual: 85% 2010/11 Actual: 92% 2011/12 Actual: 88% 12) Indicator: Writing - Percent of students in the This is based on the Sunshine State Standards Comprehensive Assessment Test (FCAT). 2007/08 Actual: 89% 2008109 Actual: 92% 2009/10 Actual: 87% 2010/11 Actual: 90% 2011/12 Actual: 94% 13) Indicator: All Students will achieve high State Standards Performance Standards. 2007108 Actual: 69% 2008/09 Actual: 73% 2009/10 Actual: 67% 2010/11 Actual: 76% 2011/12 Actual: 81% City of Aventura school on grade level and above in Writing. and exhibited in proficiency on the Florida science standards as measured by Sunshine Page 17 Charter School Fund Budget CITY OF AVENTUM CHARTER SCHOOL FUND 190 BUDGET CATEGORY SUMMARY 2013114 (July 1 - June 30) FUND DESCRIPTION This fund is used to' account for revenues and expenditures specifically earmarked fior the City's Charter School. The fund will account for operating and'i capital expenditures associatetl with the Aventura 'City of Excellence School. Total Revenues $ 7,342,978 $ 7,684,896_:$- 3,984,716 $ 7,913,409 II EXPENDITURES K -3 Basic 2011112 1 2012113 >< 2012113. - 2013114 4 -8 Basic ACTUAL APPROVED' HALF YEAR CITY MANAGER CATEGORY 222,307 BUDGET ACTUAL PROPOSAL Substitute Teachers REVENUE PROJECTIONS 83,341 66,488 State Shared Revenues $ 6,458,160 $ 6,508,983 $ 3,142,636 $ 6,880,340 Charges for Services 190,889 161,100 88,822 186,100 Misc. Income 593,929 520,534 308,979 542,000 Other Non - Revenues 100,000 494,279 444,279 304,969 Total Revenues $ 7,342,978 $ 7,684,896_:$- 3,984,716 $ 7,913,409 II EXPENDITURES K -3 Basic $ 1,796,700 $ 2,031,945 $ 783,663 $ 2,099,677 4 -8 Basic 2,364,882 2,453,518 1,009,544 2,569,078 Exceptional Student Program 222,307 225,614 89,206 225,029 Substitute Teachers 147,560 83,341 66,488 84,516 Instruct Media Services 71,358 71,342 29,684 66,493 School Administration 977,534 825,369 411,276 812,700 Pupil Transit Services 183,600 184,000 109,140 184,000 Operation of Plant 1,419,195 1,579,753 715,467 1,572,551 Child Care Supervision 149,389 128,015 71,686 138,864 Capital Outlay 139,346 102,000 106,129 160,500 Total Expenditures $ 7,471,871 $ 7,684,896 $ 3;392,283 $ 7,913,409 II Revenues over(under) Expenditures $ (128,893) $ 0 $ 592,433 $ (0) II City of Aventura Page 18 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2013/14 DEPARTMENT DESCRIPTION This department is responsible for the organization, operation and management of the City's charter School. By focusing on low student teacher ratios, high 'academic standards and parental participation, the school provides a first class learning environment for the City's children:.The`school operations are provided" in conjunction with a service contract with Charter Schools USA.' 2011/12 2012113 2012/13 201311 ACTUAL APPROVED ` HALF. YEAR, CITY MANAGE CATEGORY RECAP BUDGET ACTUAL PROPOSA` Personnel Services $ 5,035,134 $ 5,201,669 $ 2,017,605 $ 5,350,282 Operating Expenditures 1,843,489 1,854,727 1,040,960 1,870,627 Other Uses 453,902 526,500 227,589 532,000 Capital Outlay 139,346 102,000 106,129 160,500 Total $ 7,4719871 $ 7,684,896- $ 39392,283 $ 7,913,409- Charter School Department Organization Chart CSUSA Educational/ Administrative Services 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 2013/14 ACCOUNT # SCHOOL REVENUE CODE DESCRIPTION 2011112 ACTUAL 2012/13 APPROVED BUDGET " 2012113 - HALF YEAR.`, ACTUAL ! 201311, CITY MANAGEF PROPOSAI State Shared Revenues: 3359050 3261 School Lunch Reimbursement $ 96,428 $ 71,000 $ 22,618 $ 71,000 3359100 3310 Florida Education Finance Program 5,672,284 5.722,983 2,909,209 6,071,340 3359201 3361 A+ Revenues 68,040 68,000 - 91,000 3359800 3354 Transportation 135,993 147,000 58,502 147,000 3359910 3391 Capital Outlay 485,415 500,000 152,307 500,000 Subtotal $ 6,458,160 $ 6,508,983 $ 3,142,636 $ 6,880,340 Charges for Services: 3478050 3450 Food Service Fees $ - $ 6,100 $ - $ 6,100 3479050 3473 After School Programs 190,889 155,000 88,822 180,000 Subtotal $ 190,889 $ 161,100 $ 88.822 $ 186,100 Misc. Income: 3611000 3431 Interest Earnings $ 5,451 $ 10,000 $ 2,610 $ 9,000 3661900 3495 Misc. Revenues 149,378 150,000 99,182 150.000 3661910 3495 Sport Program Fundraising 9,900 2,500 2,865 3,000 3661955 3467 Field Trips /Special Programs 203,327 200,034 84,473 200.000 3692000 3469 Special events 30,362 13,000 18,968 30,000 3665000 3469 Other Private Source Revenue 195,511 145,000 100;881 150,000 Subtotal $ 593,929 $ 520,534 $ 308.979 $ 542,000 Other Non - Revenues: 3811039 3610 Transfers In $ 100,000 $ 100,000 $ 50,000 $ 1007000 3999000 3489 Beginning Surplus - 394,279 394,279 204,969 Subtotal $ 100,000 $ 494,279 $ 444,279 $ 304,969 Total Revenues $ 7,342,978 $ 7,684,896 $ 3,984,716 $ 7,913,4091 �I City of Aventura Page 20 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2013/14 BUDGETARY ACCOUNT SUMMARY 190 -6001 -569 K -3 Basic 5101 ACCOUNT # SCHOOL OBJECT CODE` DESCRIPTION 2011/12 ACTUAL 2012113 APPROVED BUDGET 2012/13 HALF YEAR ACTUAL ; 2013/14 CITY MANAGER PROPOSAL Personnel Services 590 Other Mat'I & Supply 25,801 35,000 32,862 1220 120 Teacher $ 1,260,871 $ 1,322,655 $ 518,044 $ 1,351,660 1230 130 Other Certified Instruction 91,247 163,783 35,756 171,043 1,500 5411 Reading Specialist Textbooks 44,634 54,000 36,052 60,000 Instructional Counselor subtotal $ 74,115 $ 98,500 $ 69,918 $ 104,500 Assistant Principal 1250 150 Kindergarten Aides (P/T) 7 99,965 96,353 51,982 97,299 Admin. Asst. - - - 1502 291 Bonuses 31,942 48,000 2.201 48,000 1503 291 Stipends - 22,725 - 22,475 2101 221 Social Security- matching 109,969 121,084 44,638 123,930 2201 211 Pension 3,470 11,385 2,822 11,664 2301 231 Health, Life & Disability Insurance 82,206 121,430 41,521 137,843 2302 232 Dental Insurance 13,261 6,720 61220 13,952 2401 241 Workers' Compensation 8,595 19,310 4,143 12,312 2501 250 Unemployment Compensation 21,059 - 6,418 5,000 subtotal $ 1,722,585 $ 1,933,445 $ 713,745 $ 1,995,177 ODeratina Expenditures /Exaenses 4001 330 Travel/Conferences/Training $ 2,413 $ 3,500 $ 106 $ 3,500 5290 590 Other Mat'I & Supply 25,801 35,000 32,862 35,000 5299 790 Miscellaneous Expense 1,267 4,500 898 4,500 5410 521 Memberships /Dues /Subscription - 1,500 - 1,500 5411 520 Textbooks 44,634 54,000 36,052 60,000 subtotal $ 74,115 $ 98,500 $ 69,918 $ 104,500 City of Aventura Total Function 5101 $ 1,796,700 $ 2,031,945 $ 783,663.! $ 2,099,677 Page 21 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2013114 BUDGETARY ACCOUNT SUMMARY 190 -6002 -569 4-8 Basic 5102 ACCOUNT # SCHOOL OBJECT CODE DESCRIPTION 2011112 ACTUAL 2012113 APPROVED BUDGET 2012113 HALF YEAR ACTUAL > 2013/1. .'CITY MANAGEI ` PROPOSAI Personnel Services Travel/Conferences/Training $ 4,974 $ 4,500 $ 1,321 $ 4,500 1220 120 Teacher $ 1,867,592 $ 1,742,594 $ 737,221 $ 1,817,887 1230 130 Other Certified Instruction 1,125 3,000 673 3,000 5410 521 Assistant Principal - 73,542 - 79.536 1250 150 Aide - 28,838 97,056 15,574 1502 291 Bonuses 46,588 60,000 2,627 60,000 1503 291 Stipends - 47,880 $ 137,672 $ 49,095 2101 221 Social Security- matching 141,718 141,140 54,484 146,344 2201 211 Pension 10,082 13,837 5.996 14,347 2301 231 Health, Life & Disability Insurance 89,486 1457774 52,838 168,265 2302 232 Dental Insurance 12,903 8,064 5,762 17,152 2401 241 Workers' Compensation 9,670 22,509 4,845 14,539 2501 250 Unemployment Compensation 23,231 - 8,099 5,000 subtotal $ 2,201,270 $ 2,284,179 $ 871,872 $ 2,387,739 Operating Expenditures /Expenses 4001 330 Travel/Conferences/Training $ 4,974 $ 4,500 $ 1,321 $ 4,500 5290 590 Other Mat'I & Supply 68,300 657000 31.073 65,000 5299 790 Miscellaneous Expense 1,125 3,000 673 3,000 5410 521 Memberships /Dues /Subscription - 839 - 839 5411 520 Textbooks 72,906 87,000 97,056 93,000 5901 791 Athletic Activities 16,307 9,000 7,549 15,000 subtotal $ 163,612 $ 169,339 $ 137,672 $ 181,339 Total Function 5102 $ 2,364,882 $ ` 2,453,518 $ 1,009,544 ! $ 2,569,018' City of Aventura Page 22 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2013114 BUDGETARY ACCOUNT SUMMARY 190 - 6003 -569 Exceptional Student Program 5250 ACCOUNT # SCHOOL OBJECT CODE DESCRIPTION 2011/12 ACTUAL 2012/13 APPROVED BUDGET 2012113 HALF YEAR ; ACTUAL 2013114 CITY MANAGER PROPOSAL Personnel Services Prof & Tech Services -SPED $ 37,114 $ 33,000 $ 17,403 $ 33,000 1220 120 Teacher $ 147,118 $ 92,472 $ 57,367 $ 89,134 1230 130 Other Certified Instruction - 3,000 - 1,500 5290 590 Dean of Student SeNICeS - 56,310 - 58,720 1502 291 Bonuses 4,607 5,000 71 5,000 1503 291 Stipends - - - - 2101 221 Social Security- matching 11,241 11,382 4,336 11,311 2201 211 Pension 587 1,116 56 1,109 2301 231 Health, Life & Disability Insurance 10,877 10,455 3,080 11,443 2302 232 Dental Insurance 568 576 170 1,200 2401 241 Workers' Compensation 735 1,815 379 1,124 2501 250 Unemployment Compensation 2,853 - 820 - subtotal $ 178,586 $ 179,126 $ 66,279 $ 179,041 Operating Expenditures /Expenses 3190 310 Prof & Tech Services -SPED $ 37,114 $ 33,000 $ 17,403 $ 33,000 4001 330 TraveVConferences/Training - 3,000 - 3,000 4420 590 Leasing Expense - 3,000 - 1,500 5290 590 Other Mat'I & Supply 5,778 5,000 4,850 6,000 5299 790 Miscellaneous Expense 829 1,500 674 1,500 5410 521 Memberships /Dues /Subscription - 988 - 988 subtotal $ 43,721 $ 46,488 $ 22,927 $ 45,988 Total Function 5250 $ 222,307 $' 225,614 $ 89,206 ! $ 225,029 City of Aventura Page 23 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2013114 BUDGETARY ACCOUNT SUMMARY 190 -6004 -569 Substitute Teachers 5901 ACCOUNT # SCHOOL OBJECT CODE DESCRIPTION 2011112 ACTUAL 2012113 APPROVED BUDGET 2012113. HALF YEAR ACTUAL 2013114 CITY MANAGER PROPOSAL Personnel Services 1220 120 Pool Sub $ 26,698 $ 26,265 $ 9,758 $ 26,523 1225 140 Teacher - P/T 103,733 46,000 48,855 46,000 1502 291 Bonuses - 800 142 500 2101 221 Social Security- matching 8,848 5,528 4,438 5,548 2201 211 Pension - 197 28 199 2301 231 Health, Life & Disability Insurance 1,917 3,477 1.311 3,796 2302 232 Dental Insurance 287 192 201 400 2401 241 Workers' Compensation 388 882 182 551 2501 250 Unemployment Compensation 5,689 - 1.573 1,000 Total Function 5901 $ 147,560 $ 83,341 $ 66,488 $. -. 84,516 City of Aventura Page 24 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2013114 BUDGETARY ACCOUNT SUMMARY 190 -6005 -569 Instruct Media Services 6200 SCHOOL 2011112 2012113 2012113 . , 2013114 OBJECT ACTUAL APPROVED HALF YEAR` CITY MANAGER ACCOUNT # :,CODE DESCRIPTION BUDGET ACTUAL Personnel Services 1230 1502 2101 2201 2301 2302 2401 2501 130 291 221 211 231 232 241 250 Media Specialist $ Bonuses Social Security- matching Pension Health, Life & Disability Insurance Dental Insurance Workers' Compensation Unemployment Compensation _ subtotal $ 56,593 $ 56,833 $ 25,246 $ 52,137 2,388 2,500 71 2,500 4,321 4,348 1,925 3,988 715 349 128 314 3,242 3,427 1,347 3,757 212 192 68 400 311 693 151 396 838 - 748 - 68,620 $ 68,342 $ 29.684 $ 63,493 Operating Expenditures /Expenses 5411 520 Textbooks $ 2,738 $ 3,000 $ - $ 3,000 subtotal $ 2,738 $ 3,000 $ - $ 3,000 Total Function 6200 $ 71,358 $ 71,342 $ 29,684 $ 66,493 II City of Aventura Page 25 Charter School Fund Budget SCHOOL OBJECT CITY OF AVENTURA CHARTER SCHOOL 2013/14 BUDGETARY ACCOUNT SUMMARY 190 -6006 -569 School Administration 7300 2011/12 201 ACTUAL APPRO' rcavnnc .�ci vww Expenditures /Expenses 1211 110 Administrators $ 312,604 $ 243,236 $ 95,719 $ 205,306 4041 201 Dean of Academics 5,400 5,400 2,700 5,400 4101 Principal 840 - 700 1,400 1260 160 Other Support Personnel 205,813 207,384 96,799 235,963 5290 590 2 Receptionist 22,488 25,000 42,930 25,000 5410 521 Administrative Secretary 5,371 3,000 967 3,000 Registrar /Compliance /ESE 347,357 $ 258,400 $ 181,119 $ 259,800 Business Manager Total Function 7300 $ 977,534 $ 825,369 $ Network/Comp Tech 812,700 1502 291 Bonuses 2,421 7,500 7,500 2101 221 Social Security- matching 36,172 34,472 13.093 33,757 2201 211 Pension 28,316 28,928 9,330 26,798 2301 231 Health, Life & Disability Insurance 34,741 36,415 12,726 35,071 2302 232 Dental Insurance 3,084 1,536 964 3,152 2401 241 Workers' Compensation 3,643 5,498 452 3,354 2501 251 Unemployment Compensation 3,383 2,000 1,074 2,000 subtotal $ 630,177 $ 566,969 $ 230,157 $ 552.900 Operating Expenditures /Expenses 4001 330 Travel /Conferences /Training $ 6,983 $ 10,000 $ 1,008 $ 10,000 4041 201 Automobile Allowance 5,400 5,400 2,700 5,400 4101 Telephone 840 - 700 1,400 4855 790 Field Trips /School Events 306,275 215,000 132,814 215,000 5290 590 Other Mat'I & Supply 22,488 25,000 42,930 25,000 5410 521 Memberships /Dues /Subscription 5,371 3,000 967 3,000 subtotal $ 347,357 $ 258,400 $ 181,119 $ 259,800 Total Function 7300 $ 977,534 $ 825,369 $ 411,276 $ 812,700 City of Aventura Page 26 Charter School Fund Budget CITY OF AVENTUM CHARTER SCHOOL 2013114 BUDGETARY ACCOUNT SUMMARY 190 - 6007 -569 Pupil Transit Services 7800 SCHOOL 2011112 2012/13 2012113 2013/14 OBJECT ACTUAL APPROVED HALF YEAR ', CITY MANAGER ACCOUNT # CODE DESCRIPTION BUDGET ACTUAL " ' PROPOSAL Operating Expenditures /Expenses 3190 310 Prof & Tech Services $ 183,600 $ 184,000 $ 109,140 $ 184,000 Total Function 7800 $ 183,600 $ 184,000 $ 109,140.' $. 184,000 I City of Aventura Page 27 Charter School Fund Budget CITY OF AVENTUM CHARTER SCHOOL 2013114 BUDGETARY ACCOUNT SUMMARY 190 -6008 -569 Operation of Plant 7900 SCHOOL 2011112 2012113 20121' OBJECT ACTUAL APPROVED HALF YEA ACCOUNT # CODE DESCRIPTION BUDGET ACTUA Personnel Services 1260 160 Other Support Personnel 3148 312 Janitor 2101 221 Social Security- matching 2201 211 Pension 2301 231 Health, Life & Disability Insurance 2302 232 Dental Insurance 2401 241 Workers' Compensation Operatina Expenditures /Expenses 2013/1 $ 28,905 $ 28,427 $ 12,976 $ 29,423 subtotal $ 3147 316 School Advisory Consultant 3148 312 Planning /Management Fee CSUSA 3201 312 Accounting & Auditing Fees 3431 310 Contract -Food Services 4101 370 Communications 4301 430 Electricity 4320 380 Pub Ut Svc Othr Energy Sv 4440 360 Office Equip - Leasing Expense 4501 320 Insurance & Bond Premium 4620 350 Contract- Building Maintenance 4635 350 Repairs & Maintenance 5120 16,164 Computer Supplies /Software 5290 590 Other Mat'I & Supply 5295 510 Cleaning /Janitorial Supplies 66,810 84,000 subtotal Other Uses 2,095 2,175 940 2.251 3,176 3,980 1,817 4,119 14,117 14,132 6,349 14,135 591 192 272 400 1,236 347 458 224 50,120 $ 49,253 $ 22,812 $ 50,551 5901 790 Contingency $ 7,772 $ 353,530 326,000 161,800 279,000 11,000 15,000 12,160 15,000 64,303 64,000 28,776 64,000 64,396 53,000 34,279 65,000 132,733 151,000 66,062 151,000 20,285 20,000 10,483 20,000 16,528 28,000 240 28,000 18,888 35,000 16,164 35,000 137,079 217,000 66,001 217.000 91,114 84,000 66,810 84,000 - - - 21,000 5,317 10,000 2,291 10,000 - 1,000 - 1,000 $ 915,173 $ 1,004,000 $ 465,066 $ 990,000 5901 790 Contingency $ 7,772 $ 75,000 $ - $ 82,000 5905 790 AACC Expenses 2,130 7,500 1,602 6,000 9101 971 Transfer to General Fund - - - - 9129 921 Lease Payments to City Debt Service 444,000 444,000 225,987 444,000 subtotal $ 453,902 $ 526,500 $ 227,589 $ 532,000 Total Function 7900 $ 1,4199195 $ 1,579,753 $ 715,467 ' $ 1,572,551 �I City of Aventura Page 28 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2013114 BUDGETARY ACCOUNT SUMMARY 190 - 6009 -569 Child Care Supervision 9102 SCHOOL 2011112 2012113 r 2012113 2013114 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT # CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1260 160 Other Support Personnel $ 32,535 $ 32,805 $ 14,804 $ 32,805 3201 312 After School Counselor I 2,000 2,000 1,000 27000 4301 430 After School Counselor II 10,000 10,000 5,000 10,000 2101 221 Social Security- matching 2,050 2,510 920 2,510 2401 241 Workers' Compensation 181 400 138.0 249 2501 250 Unemployment Compensation 1,450 1,300 706 1,300 5290 590 subtotal $ 36,216 $ 37,015 $ 16,568 $ 36,864 ODeratina Expenditures /EXDenses 3113 310 Contract - Recreation Programs $ 76,020 $ 53,000 $ 32,111 $ 64,000 3201 312 Accounting & Auditing Fees 2,000 2,000 1,000 27000 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 8,685 8,000 6,960 8,000 4635 350 Repairs & Maintenance 7,622 7,500 3,750 7,500 5290 590 Other Mat'I & Supply 5,846 7,500 4,797 7,500 subtotal $ 113,173 $ 91,000 $ 55,118 $ 102,000 Total Function 9102 $ 149,389 $ 128,016 $ 71,686 $ 138,864 I City of Aventura Page 29 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2013114 BUDGETARY ACCOUNT SUMMARY 190 - 6010 -569 Capital Outlay 7400 Upgrade Network Switches and Routers 20,000 Replace AV Equipment and /or Smartboards 20,000 Subtotal 40,000 Replace 100 Computers /Laptops 110,000 Mobile Classroom 10,500 Subtotal 120,500 City of Aventura Page 30 Charter School Fund Budget SCHOOL 2011112 2012113 2012113 2013114 OBJECT ACTUAL APPROVED HALF YEAR ,.. CITY MANAGER ACCOUNT # CODE `. DESCRIPTION BUDGET ACTUAL " PROPOSAL Capital Outlay 6401 692 Computer Equipment >5000 $ 65,011 $ 20,000 $ 17,315 $ 40,000 6402 643 Computer Equipment <5000 74,335 82,000 84,161 120,500 6410 640 Furniture, Fixture & Equipment - - 4,653 - Total Function 7400 $ 139,346 $ 102,000 $ 1069129 $ 160,500 Upgrade Network Switches and Routers 20,000 Replace AV Equipment and /or Smartboards 20,000 Subtotal 40,000 Replace 100 Computers /Laptops 110,000 Mobile Classroom 10,500 Subtotal 120,500 City of Aventura Page 30 Charter School Fund Budget ORDINANCE NO. 2013- 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 2013/14 (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 2013/2014 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 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 32 Charter School Fund Budget Section 7. Encumbrances. All outstanding encumbrances at June 30, 2013 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 2013 /2014 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