The URL can be used to link to this page

2014-07 ORDINANCE NO. 2014-07 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 2014/2015 (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 2014/2015 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. 2014-07 Page 2 individual line item account to another, so long as the li e item accounts are within the same department and fund. Section 4. Personnel Authorization. The "'ersonnel Allocation Summary" enumerates all authorized budgeted positions. However the City Manager may amend said authorized budgeted positions in order to addre..s the operating needs of the department so long as sufficient budgeted funds are avail-ble. Section 5. Grants and Gifts. When the City of Ayr ntura 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 rega ding 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 expendi ures 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 integ ty of the Operating Budget, and the integrity of the monies received by the City under Gr.nts or Gifts, all monies received as contemplated above must, upon receipt, be segregates and accounted for based upon generally accepted accounting principles and where appre priate, placed into separate and individual trust and/or escrow accounts from which a y money drawn may only be disbursed and applied within the limitations placed upon th- 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 Ma ager is hereby authorized and directed to prepare such Resolutions as may be necessa and proper to modify any line item from the Budget hereby. 2 Ordinance No. 2014-07 Page 3 Section 7. Encumbrances. All outstanding encu brances at June 30, 2014 shall lapse at that time; and all capital outlay encumbrances a d/or capital outlay expenditures not spent during the fiscal year may be re-appropriated in she 2014/2015 fiscal year. Section 8. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phras- of this Ordinance shall for any reason be held to be invalid or unconstitutional, such deci-ion 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 tha this Ordinance shall stand notwithstanding the invalidity of any part. Section 9. Effective Date. This Ordinance shal be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner Stern, who moved its adoption on first reading. This motion was second-d by Commissioner Howard Weinberg, and upon being put to a vote, the vote was as follows: Commissioner Enbar Cohen absent Commissioner Teri Holzberg yes Commissioner Michael Stern yes Commissioner Howard Weinberg yes Commissioner Luz Urbaez Weinberg yes Vice Mayor Billy Joel yes Mayor Susan Gottlieb yes The foregoing Ordinance was offered by Commi.sioner Cohen, who moved its adoption on second reading. This motion was second:d by Commissioner Holzberg, and upon being put to a vote, the vote was as follows: Commissioner Enbar Cohen yes Commissioner Teri Holzberg yes Commissioner Michael Stern yes Commissioner Howard Weinberg yes Commissioner Luz Urbaez Weinberg absent Vice Mayor Billy Joel yes Mayor Susan Gottlieb yes 3 Ordinance No. 2014-07 Page 4 PASSED AND ADOPTED on first reading this 7th day of April, 2014. PASSED AND ADOPTED on second reading t is 6th day of May, 2014. _ 0 / USAN LOTTLIEB, MAYOR ' P'ESA • 'OKA, MMC CLE_ APPROVED AS TO LEGAL FFICIENCY: &I/ CITY ATTORNEY 4 y,_ _ .71k.:°441011161 Ifto „Ilya*" NINfts 411111111ellipr .10 -74.04 .fit ••- - , ` I C • =NCE SCHOOL 3333 NE 188TH Stre:t Aventura, Florida 33 80 Telephone: 305-466-1 - 99 Fax: 305-466-133• Website: www.aventurach: rter.or• Board of Directors Mayor Susan Gottlieb Commissioner Enbar Coh n Commissioner Teri Holzbe g Commissioner Billy Joel Commissioner Michael Stern Commissioner Howard Wein.erg Commissioner Luz Urbaez We nberg City Manager Eric M. Soroka, ICMA-CM Principal Julie Alm Assistant Principals Leslie Lee Jorge Paz Administrative and Educational Servic.s Provided by: Charter Schools USA CITY OF AVENTURA CHARTER SCHOOL FUND FISCAL YEAR 2014/15 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 City of 'f - -Ago, Aventura Government Center _ 19200 Weer Country Club Drive s�" Aventura.Florida 33180 fro Sit` Office of the City Manager April 2014 The Honorable Mayor and City Commission Aventura City of Excellence School Board of Directors City of Aventura Aventura, Florida 33180 RE: 2014/15 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 2014, for your review and consideration. This budget document represents the 12th 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 Affecting Budget Preparation The 2014/15 school year represents the 12th year of operations of the school. Our past has shown that we can continue to operate a high performing school providing 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 conservatively expected to increase by 2%. The school will continue to increase enrollment by 12 students this upcoming year. The school's capacity enrollment will increase from 996 to 1,008 students for the 2014/15 school year. City of Aventura Page 1 Charter School Fund Budget The following items represents important highlights: • Teacher salary increases will reflect a step increase based on the revised pay plan. In addition, it continues the policy of rewarding returning teachers with a service award based on years of service. The pay plan continues to exceed Miami-Dade County Schools' current plan. • An Instructional Technology Teacher has been added to oversee the account management of all web- based instructional tools, all mobile laptop and IPad carts. This position will provide support to teachers related to the effective use of technology in the classroom. This support would include modeling teaching strategies and integrated unit planning. The staff member will be responsible for developing and implementing a Science, Technology, Engineering, Arts and Math (STEAM) elective course for middle school students. • Funds have been budgeted to provide for computer replacements and expanding the use of laptops in the classroom. • 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. The overall budget increased by 3.2% or $252,274, largely due to the addition of one new position, health insurance 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 2014/15, including all operating and capital outlay, is $8,165,683. The majority of the budget is Personnel Services at $5,548,296. Operating expenditures total $1,939,387. Other Uses expenditures, which primarily represent lease payments to the Debt Service Fund to cover school construction debt payments and a contingency, account total $536,000. Capital Outlay expenditures are $142,000. The following chart shows a comparison of the department's budgets for the past two years. Total costs increased by 3.2%. Other Uses Capital Outlay 6% 2% - l � Y 4- - City of Aventura Page 2 Charter School Fund Budget Budget Category Summary Increase 2013/14 2014/15 (Decrease) % Change Revenues State Shared Revenues $ 6,880,340 $ 7,132,697 $ 252,357 3.7% Charges for Services 186,100 231,100 45,000 24.2% Misc. Income 542,000 601,000 59,000 10.9% Other Non-Revenues 304,969 200,886 (104,083) -34.1% Total Revenues $7,913,409 $ 8,165,683 $ 252,274 3.2% Expenditures K-3 Basic $ 2,099,677 $ 2,181,488 $ 81,811 3.9% 4-8 Basic 2,569,078 2,693,184 124,106 4.8% Exceptional Student Program 225,029 231,338 6,309 2.8% Substitute Teachers 84,516 85,757 1,241 1.5% Instruct Media Services 66,493 67,860 1,367 2.1% School Administration 812,701 835,422 22,721 2.8% Pupil Transit Services 184,000 184,000 - 0.0% Operation of Plant 1,572,551 1,558,634 (13,917) -0.9% Child Care Supervision 138,864 186,000 47,136 33.9% Capital Outlay 160,500 142,000 (18,500) -11.5% Total Expenditures $ 7,913,409 $ 8,165,683 $ 252,274 3.2% 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 87.3% Charges for Services 2.8% Misc. Income 7.4% Other Non- Revenues 2.5% City of Aventura Page 3 Charter School Fund Budget Charter School Fund Budget Expe ditures Exceptional Substitute Student Program Teachers Instruct Media 3% 1% Services 1% Pupil Transit Services 2% Child Care Supervision Capita Outlay 29,E Goals The 2014/15 school year represents the 12th year of oper.tions for ACES. This past year a great deal of time and effort was expended on professi o nal development and curriculum alignment based on Florida's State Standards formally referred to as Common Core, increasing parental involvement, intramural and competitiv- sport programs and identifying and working with at—risk students. This year we will mai tain and expand all our present academic programs with an emphasis on professional evelopment and implementation related to the Florida State Standards. ACES will enrich a child's learning and social atmosphere th •ugh: • Whole Child Approach - Emphasis will be placed o the "whole child" to ensure that academic rigor coexists with social responsibility. • Character Education — Implement and expand AC: S award winning and nationally recognized program that encourages our students, milies and communities to "live" their values. Programs include parent and communi y workshops and the infusion of character education across the curriculum. • Challenging Curriculum — Offer high school level cou ses in the areas of Math, Science and Foreign Language. • Curriculum Alignment — Increase academic rigor thro gh the alignment of ACES writing and math programs kindergarten through eighth grad=. • Differentiation of instruction — Provide specialized pro rams for at-risk learners, on-level learners and gifted students. • Technology Rich Environment — Engage students t rough the use of computer labs, computers, Smart Boards, document readers, proje tors in classrooms, instructional software and online programs. All students will hay: the opportunity to participate in City of Aventura Page 4 Charter School Fund Budget instructional programs featuring iPads with wireless connectivity. ACES will pilot a laptop classroom designed to increase achievement and 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, and 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 2014/15 Fiscal Year, are anticipated to be $8,165,683. This is an increase of $252,274 or 3.2% compared to the prior year. The majority of the increase is associated with increased FTE funding from the State budget and expanded after school programs. State Shared Revenues — The amount projected for Florida Education Finance Program revenues is $6,348,297 and is based on $6,298 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 Legislat re. School lunch reimbursement revenues are estimated to be $71,000. The transportation r-imbursement amount is $115,000 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 reimburse ent from the food service vendor is projected to be $6,100. After School Program includes re enues derived from fees charged for After School Programs and is estimated to be $225,000. Miscellaneous Income — The total amount is $601,000. Thi-' includes revenues from the Clear Channel agreement for proceeds from the billboard adve ising, field trips/special programs revenues and fundraising activities. This is offset by specific -xpenditures in the budget. Other Non-Revenues — This represents a $100,000 tra sfer from the General Fund for revenues from the City's Intersection Safety Camera Prog am and anticipated fund balance amounts from the prior year's budget. Expenditures The estimated 2014/15 expenditures contained within this budget total $8,165,683 and are balanced with the projected revenues. Personnel Services Personnel Services are budgeted at $5,548,296 or 68% •f the budget. Personnel Services reflects funding to increase teacher salaries to reflect a ste• 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 1 ounty Schools. The total number of employees is 92 full-time and 9 part-time. Six part-time p•sitions were eliminated when the After-School Programs were outsourced to a private co pany. Included in the full-time positions are 80 instructional staff members and a C•mputer Network/Technician. All employees except the Principal, 2 Assistant Principals an• Janitor are under contract with CSUSA. The budget includes adding one Instructional Technolog, Teacher. This position will be responsible for overseeing the management of all web- eased instructional tools, provide support to teachers related to the effective use of technolo•y in the classroom for developing and implementing a Science, Technology, Engineering, A s and Math elective course for middle school students. Ry , r Hsu 92 '< t _w% *' 90 88 86 84 82 2010/11 2011/12 2012/13 2013/14 2014/15 City of Aventura Page 6 Charter School Fund Budget The following outlines the staffing level detail comparisons to the prior fiscal year: 2013/14 2014/15 Job Class Full Time Part Time Full Time Part Time Teacher 31.00 - 31.00 - Para-Professionals - 7.00 - 7.00 Reading Specialist 1.00 1.00 Instructional Counselor 1.00 1.00 Assistant Principal 1.00 1.00 Aide 1.00 1.00 Teacher 41.00 - 42.00 - Assistant Principal 1.00 1.00 Communications Specialist 1.00 - 1.00 Teacher 2.00 - 2.00 - Dean of Student Services 1.00 1.00 Substitute Teacher 1.00 - 1.00 - Media Specialist 1.00 1.00 1.00 1.00 Principal 1.00 - 1.00 - 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 Janitor 1.00 1.00 P/T After School Counselor I 5.00 - P/T After School Counselor II 1.00 - Operating Expenses The expenditures for operating expenses are $1,939,387, which represents 24% of the budget. This is $68,760 more than the prior year largely due to outsourcing the After School Programs. The major expenses are as follows: • CSUSA education/administrative fee - $280,000 • Building maintenance contract - $225,000 • Field Trips and School Events - $215,000 • Transportation services contract- $184,000 • Textbooks - $156,000 • Other materials and supplies - $148,500 • After School Programs -$148,000 City of Aventura Page 7 Charter School Fund Budget • Electricity - $145,000 • Repairs and Maintenance - $91,500 • Office Equipment Leases - $28,000 Other Uses Other Uses expenditures total $536,000 primarily repres-nt lease payments to the Debt Service Fund to cover the elementary school wing co struction debt payments. Other expenditures include a contingency account and costs a-sociated with utilizing the Arts & Cultural Center. Capital Outlay A total of $142,000 has been budgeted for capital outlay t• replace computers and servers, upgrade network switches and routers, replace AV equipme t and smartboards, modernize the phone system and expand the mobile classroom. Summary I am pleased to submit the detailed budget contained her:in. The budget document and its related funding levels represent the City's continued com fitment to providing a school of excellence for our community. The budget contains funding levels to address the following ey objectives: • Hiring and retaining administrators and teachers who are well prepared for creating life- long learners in their students as well as acting as ole models in their own quest for knowledge on the latest "best practices" in educ.tional research to enhance their teaching abilities. • Putting into place a strong accountability system hat will hold everyone at ACES responsible for maximizing learning opportunities. • Creating a school climate that enables students and leachers to feel they are cared for, respected, and contributing members of ACES. • A low staff-pupil ratio in order to enhance the develo•ment of the individual strengths of each student. • Continuing to use data to evaluate the efficacy of inst uctional programs. • Developing a strong parent-teacher relationship. • Maximizing the use of technology embedded in class oom 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 Admi istration. All questions relating to the budget should be referred to my attention. Respectfully submitted, Eric M. S oka 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 budeeet for the upcoming school year 2. February: Preliminary Revenue projections and for casts are developed by the City Manager. The following steps are followed to project evenues: • Forecast student enrollment • The State's Florida Education Finance Program (FEFP) per student allocation is projected by the State and provided to the charter s hool. • Capital Outlay funding is determined by the State b.sed on available funding. 3. March: Personnel needs are developed based on inp t from the Principal and staff. The following steps are utilized to forecast personnel: • Review existing staffing requirements to ensur: adequate coverage for student needs and new programs. • Review salary structure to ensure competitivenes with the school district. • Benefits calculations such as Workers' Comp-nsation, Life Insurance, Health Insurance, and Pension are provided by CSUSA :nd 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 o' 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 •rocess of the City Manager and School's Administration. These policies provide guidelines f•r evaluating both current activities and proposals for future programs. Most of the policies represent long-standing principles; t aditions and practices that have guided the Charter School in the past and have helped mai tain financial stability over the last 2 years. They are reviewed annually as a decision making ool and to ensure their continued relevance in an ever-changing environment. Operating Budget Policies 1. The Charter School will maintain at a minimum, an acc:ssible cash reserve equivalent to four weeks of operating costs. 2. No new or expanded services shall be implemented ithout 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 peripher:l expenses associated with the service. 4. The Charter School shall continue to support a sch-duled level of maintenance and replacement of its infrastructure. 5. The Charter School shall support capital expenditures tha I reduce future operating costs. Capital Budget Policies 1. The Charter School will develop a multi-year plan for ca•ital improvement that is updated annually with documentation of deviations from the plan. 2. The Charter School will maintain its physical assets a a level adequate to protect the School's capital investment and minimize future maintena ce and replacement costs. The budget will provide for the adequate maintenance and the •rderly replacement of the capital equipment from current revenues wherever possible. 3. The Charter School will provide sufficient funds to replac- and upgrade equipment as well as to take advantage of new technology thereby ensurin that employees have safe and efficient tools to provide their service. It reflects a commitme t to further automation and use of available technology to improve productivity in the Charter '.chool's work force. The objective for upgrading and replacing equipment includes: (1) no mal replacement as equipment completes its useful life, (2) upgrades to new technolo•y, and (3) additional equipment necessary to service the needs of the Charter School. 4. The Charter School will use the following criterion to e aluate the relative merit of each capital project. Capital expenditures will foster goals of: a. Projects specifically included in an approved replacem:nt schedule. b. Projects that reduce the cost of operations. c. Projects that significantly improve safety and reduce ri k exposure. Revenue Policies 1. The School will attempt to maintain a diversified and st• ble revenue system as a shelter from short-run fluctuations in any single revenue source. 2. The School will attempt to obtain new revenue sources :s 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 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 f' 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 STATEMEN To join with our community to become the premier ch:rter school in the nation where academic excellence coexists with the promotion of so•ial responsibility grounded in an atmosphere of human dignity. AVENTURA CITY OF EXCELLEN E SCHOOL PHILOSOPHY AND ESSENTIAL ELEMENTS The Aventura City of Excellence School staff believes that e have a responsibility to create a school climate that enables every individual to feel car-d for, respected and to act as contributing members of the school culture. All students c-n learn and will be encouraged to strive for academic excellence and personal growth that wil enable them to be productive and active members of society. In the practical application of thi- philosophy, opportunities shall be provided to: 1. Develop in each student and professional staff me ber a sense of self-worth and a positive self-concept 2. Imbue such character traits as honesty, integrity, •ompassion, respect, cooperation, humility, happiness and responsibility toward each of er, 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 curriculu by increasing the effectiveness of teachers and their teaching through ongoing professi•nal development 5. Provide each student with experiences to develop a 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 adulthoo• 6. Encourage, through educational reporting, city an 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 ac ievement 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 hold. everyone at the schoolhouse responsible for maximizing learning opportunities 11.Provide a low student-teacher ratio in order to e hance the development of the individual strengths of each student 12.Provide additional staff members for enrichment and -mediation services 13.Develop in each student the ability to think critically, ake inferences, apply knowledge to new settings and use these skills to make wise cho ces 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 i•eas building on simpler ones, respecting each student's developmental levels and prior le.rning. 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 1 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. Teachers utilize mobile IPad labs regularly in the classroom. ACES offers a variety of programs to meet the needs of a learners. The English Language Learners (ELL) program is offered to students who are working toward English language `. proficiency. Classroom teachers servicing ELL students have undergone special training related to strategies that enhance language acquisition. The ACES ELL 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 in Kindergarten through eighth grade in small group settings. This supplemental reading program provides intensive instruction using research based programs such as Wonders, Read 180, Reading Plus and Success Maker. At-risk readers in middle school have a two hour block of reading and language arts instruction in a one to one computing environment. 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 City of Aventura Page 14 Charter School Fund Budget kindergarten and first grade conduct experiments within their classrooms. All middle school students enroll in comprehensive science courses that emphasizes hands-on investigation. 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 ro ram is offered to all kinder p 9 arten throu h fifth rade stu 9 g g dents 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. 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 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; Country Line Dancing, Baton, Board Games, Latch Hook, Scrapbooking, Table Tennis, Jazz Dance, Middle Eastern Dance, Latin Dance, Croquette, 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 re ation to his/her performance and progress. 2008/09 Actual: Complete 2009/10 Actual: Complete 2010/11 Actual: Complete 2011/12 Actual: Complete 2012/13 Actual: Complete 2) Indicator: The State of Florida A+ Plan Grade shall be no lower than a "B". 2008/09 Actual: A 2009/10 Actual: A 2010/11 Actual: A 2011/12 Actual: A 2012/13 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. 2008/09 Actual: Complete 2009/10 Actual: Complete 2010/11 Actual: Complete 2011/12 Actual: Complete 2012/13 Actual: Complete 4) Indicator: Percent of parents that completed all 20 required volunteer hours by the end of the year. 2008/09 Actual: 100% 2009/10 Actual: 100% 2010/11 Actual: 100% 2011/12 Actual: 100% 2012/13 Actual: 110% 5) Indicator: Number of students enrolled shall be 95% of the number allowed by the School Charter. 2008/09 Actual: 100% 2009/10 Actual: 100% 2010/11 Actual: 100% 2011/12 Actual: 100% 2012/13 Actual: 100% 6) Indicator: The year-to-year retention rate shall be 90%. 2008/09 Actual: 98% 2009/10 Actual: 98% 2010/11 Actual: 98% 2011/12 Actual: 98% 2012/13 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%. 2008/09 Actual: 99% 2009/10 Actual: 99% 2010/11 Actual: 99% 2011/12 Actual: 99% 2012/13 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. 2008/09 Actual: All in compliance 2009/10 Actual: All in compliance 2010/11 Actual: All in compliance 2011/12 Actual: All in compliance 2012/13Actual: All in compliance City of Aventura Page 16 Charter School Fund Budget 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. 2008/09 Actual: All in compliance 2009/10 Actual: All in compliance 2010/11 Actual: All in compliance 2011/12 Actual: All in compliance 2012/13 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). 2008/09 Actual: 93% 2009/10 Actual: 92% 2010/11 Actual: 92% 2011/12 Actual: 88% 2012/13 Actual: 86% 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). 2008/09 Actual: 87% 2009/10 Actual: 85% 2010/11 Actual: 92% 2011/12 Actual: 88% 2012/13 Actual: 90% 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). 2008/09 Actual: 92% 2009/10 Actual: 87% 2010/11 Actual: 90% 2011/12 Actual: 94% 2012/13 Actual: 77% 13) Indicator: All Students will achieve high science standards as measured by Sunshine State Standards Performance Standards. 2008/09 Actual: 73% 2009/10 Actual: 67% 2010/11 Actual: 76% 2011/12 Actual: 81% 2012/13 Actual: 85% City of Aventura Page 17 Charter School Fund Budget I CITY OF AVENTU- BUDGET CATEGORY SUMMA'Y June 30) 2014/15(J uly 1 J , �� W Y?✓ 2 / "w I 3 Y '"P " ale apd xu " y,zP/xg fpi"� r ✓ y I� ¢ *� z "sjz� ��r'z, I � sic P. �`f�s� 'y P r I(�I�C�' z p�� ' " vie ff'M ry y ,. 7�„ ✓ ,z,,„%,.�..`z� ,iy�`� ' l .,9y i ��j, r"f�A�� MI ,P '"r �h�'? �,,�; e,;; h„�"wi�,x,..xrv^rr,�� i��:•� x,e%� �asr,"- ..��li �II"�«.x� zs�'u_,`'" y^I x,.�=rwv..� al ,x� „a,.,^v � %�4 r>> ;,!6i ��x'h ,�a v"I w:; " . �. i 8, ,a �'r� � �„ b� `" � 5�Pf � ✓ i r ldar",mdk.:ez:v . ' , w' y �. . , REVENUE PROJECTIONS State Shared Revenues $ 6,535,538 $ 6,8;0,340 $ 3,384,662 $ 7,132,697 Charges for Services 220,001 1 :6,100 146,459 231,100 Misc. Income 608,670 5,2,000 316,088 601,000 Other Non-Revenues 100,000 31, ••• - •.• I, ::. § �' a„_ !J('2G:,"A.RfA„9/ r" 1 ' ,�,k (M'RAP:.e ro .; tiM '.✓ „ EXPENDITURES K-3 Basic $ 1,931,018 $ 2,09s,677 $ 864,261 $ 2,181,488 4 4-8 Basic 2,360,484 2,56s,078 1,049,779 2,693,184 Exceptional Student Program 222,182 22.,029 102,436 231,338 Substitute Teachers 190,798 8',516 80,347 85,757 Instruct Media Services 75,532 6.,493 28,092 67,860 School Administration 881,632 81',701 429,647 835,422 , Pupil Transit Services 182,580 18',000 110,160 184,000 Operation of Plant 1,471,869 1,57',551 721,387 1,558,634 Child Care Supervision 147,429 13:,864 93,019 186,000 Capital Outlay 224,535 161 1 1 :7 - pia �" � "� >. z' P~'i"�i l�. , �P l "� .� �' N� `�� k'� ✓' . „' I�k .,.:.xx.:rwxn¢��'» '�- Pd, .. zr" ,,,dfir. ..rxkP y,. ,„r1, I�.,:a -,aJsu Revenues over(under) Expenditures $ (223,850) $ 0 $ 490,177 $ - 3 1 , City of Aventura Page 18 Charter School Fund Budget CITY OF AVENTU- ---v 2014/15 ,- - '--,r_ ., .:-...v-z '.4., '''• 0,—.1`,1"..!r:WMailipW'',4etriNi:41"‘WW.46,27'''W.ISWAV'''%***01 WA*t*,:,..-t.4:*,. .4".',",:=4*"',1:41,41Wi.,**W**'Vrft...„WkIS*4.-:V41,114174 t,,,,,..,,`,..*.,1-0:04,..,7te*,..,,1,gi,,,,,,ivo,c*:14,4±:gt-4,z,.._ns'"r;',,.",t. ':.,,4,,,,i,'";.--..-.4ii-,..;:*,.h; ,,,--"-;::-,.,,," =„ '^ ' , '.:'' ',.;.,'''''''..° c' - -/-:, ', .;•:.,..t? Al.::*PN*Ittaf4A.i•i,"4":'3''''ift...*X t":V.1 1"t:51'''' "%,"'''''''''''2:' -.' " :'","."4;i: „.•4..:),,LV.4.',2,41%.:4P4,4‘,M,AislOM*._4*"":14-"'” •47*,.'"-`,**:*-:-.*':.• —'*•!*".r4.. ' .-e.52%. - q .i- ..,-;'"-,-:-.4*'' ' ''"2*''' ' -*' -' *.-, . ',. ,'-''rAl2:t.t1"1 .k-Jr- **: -,-.—,•,-'-'. 'Ai..4411%1121166111411g1t4r04,14fieiF,W6,,,iikrA",...114ir 4:er ....,*7.4,41'4.1-46a44-4,k4.14..44,-*440444 .5'0%.A-,,ut,.,..,,,..i , , • ' ' ' ' ' ..•.„4." • - ' ", 1.. ,1',-,...,' l' ,, , -,,•' . 0- , „,„ ..,._;,-; ''.- ' !-.it ,,-,;,-.',at. tri,. -`f--447014.',4--`i..' "',-- ,*i ' I .,„„ ', .. , ';.t4' ' '--jt,4 '...."',...,1-,,,:,,Zi."7„.4„4-°7,,,-,,,,,,:,,:';4_la•I'l•,,,„.,,,:*. '‘,, ,*' ,.:"C",,. . ,14. .i.,r.,:_„-.3'.4„.4-,......5,4,...k...1-*A-gv--,..4-1410Ae.i..._.1.-x.,-;.,,,fr,m,.-4,z-.4.4., i :fi-,-.4 '*--;:1*. •' ' '.,:' ,.• . ‘41;,,,,:,.:,,,,LL,---.4,;,,,;„,,*,.. ,,,,,:',;" ''''' :.,` 4i.9--,,,,----': ' ,,- ,, '".--1-'` ,„4,..:: ....,,.„,,,,-. , '=, ,-'. ,,,,..-,..,,,,t,•,-„„.„Ai 4.;.4,t1A141_,..._.,,4,,,,;,,„,„ g Personnel Services $ 5,059,425 $ 5,3'0,282 $ 2,173,709 $ 5,548,296 Operating Expenditures 1,958,213 1,8 0,627 1,078,410 1,939,387 Other Uses 445,886 5 2,000 227,009 536,000 Capital Outlay 224,535 1 .0,500 132,873 142,000 tign 1 „,,,,,.„..-, l,, , . 71tric 40.4. 77..7-.....'.-1 ::.00;77,..,;•^.-FT-1...-.7,74#-.;:ftr-v,4-1-.1,---., ,,,..: e -. %Iv.. 1.-,-..-: . -',...4;...*4 *.'-&-t. ' • :,-,,,,..... 1.x.,-.,_'...., „. _,....,.... ...AA-.... ...,..,..._ ,.4....„;,,,,.;.;,4,,,ttx" ,...,,,....;,- , ; Charter School De•artment Organization Ch,rt City Manager , CSUSA School Advisory Educational/ Committee Administrative --).--,' -- - Services , - , ;- Principal 111 . , School Operatio City of Aventura Page 19 Charter School Fund Budget ,. 1 1 CITY OF AVENTURA - "� REVENUE PROJECTIONS " 2014/15 " T w vtia �,. ¢f' xSC i � ax� yatq �M�(ll ��w:� .�i !4i, AI" ?� "e „. �✓af ' H r r r J s ,% a i � .� ili „§ 9Y,J e 'ie , � � .,,� � 4 � State Shared Revenues: 3359050 3261 School Lunch Reimbursement $ 68,670 $ 71,000 $ 29,807 $ 71,000 3359100 3310 Florida Education Finance Program 5,836,490 6,071,340 3,074,256 6,348,297 3359201 3361 A+Revenues 90,676 91,000 - 98,400 3359800 3354 Transportation 105,689 147,000 53,475 115,000 3359910 3391 Capital Outlay 434,013 500,000 227,124 500,000 Subtotal $ 6,535,538 $ 6,880,340 $ 3,384,662 $ 7,132,697 Charges for Services: 3478050 3450 Food Service Fees $ - $ 6,100 $ - $ 6,100 3479050 3473 After School Programs 220,001 180,000 146,459 225,000 Subtotal $ 220,001 $ 186,100 $ 146,459 $ 231,100 Misc.Income: 3611000 3431 Interest Earnings $ 4,656 4, 9,000 $ 3,633 $ 9,000 3661900 3495 Misc. Revenues 147,405 150,000 49,533 150,000 3661910 3495 Sport Program Fundraising 6,425 3,000 3,975 7,000 3661955 3467 Field Trips/Special Programs 226,374 200,000 120,950 225,000 3692000 3469 Special events 31,099 30,000 37,115 50,000 3665000 3469 Other Private Source Revenue 192,711 150,000 100,882 160,000 Subtotal $ 608,670 542,000 $ 316,088 $ 601,000 Other Non-Revenues: 3811039 3610 Transfers In $ 100,000 4 100,000 $ 50,000 $ 100,000 3999000 3489 Beginning Surplus - 204,969 204,969 100,886 Subtotal $ 100,000 4 304,969 $ 254,969 $ 200,886 �� AFff$!Ga' « 6�"� a ,., _ .a ..,. n.• .,., ., , ¢�1, ,+a ;,,.:_ „ ��A1( „� ..., ,�, as.u�,. z s City of Aventura Page 20 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2014/15 BUDGETARY ACCOUNT SUMMARY 190-6001-569 K-3 Basic 5101 ° „y, a ,tea T N x � "'Sr ul�r� � d � „ Personnel Services 1220 120 Teacher $ 1,278,182 $ 1,351,660 $ 539,832 $ 1,403,713 1230 130 Other Certified Instruction 150,856 171,043 79,883 173,341 Reading Specialist Instructional Counselor Assistant Principal x 1250 150 Kindergarten Aides(P/T)7 119,918 97,299 50,879 97,618 Admin.Asst. - 1502 291 Bonuses 30,561 48,000 5,214 48,000 1503 291 Stipends - 22,475 - 31,050 2101 221 Social Security-matching 116,714 123,930 49,628 128,112 2201 211 Pension 7,380 11,664 4,004 12,074 2301 231 Health, Life& Disability Insurance 60,004 137,843 54,570 150,560 2302 232 Dental Insurance 39,261 13,952 2,544 13,952 2401 241 Workers'Compensation 13,379 12,312 613 12,728 2501 250 Unemployment Compensation 19,394 5,000 5,976 5,000 subtotal $ 1,835,649 $ 1,995,177 $ 793,143 $ 2,076,148 Operating Expenditures/Expenses 4001 330 TraveVConferences/Training $ 295 $ 3,500 $ 2,459 $ 3,500 4101 Cell Phone 420 - 420 840 5290 590 Other Mat'l& Supply 38,569 35,000 24,360 35,000 5299 790 Miscellaneous Expense 1,376 4,500 1,073 4,500 5410 521 Memberships/Dues/Subscription - 1,500 - 1,500 5411 520 Textbooks 54,709 60,000 42,806 60,000 subtotal $ 95,369 $ 104,500 $ 71,118 $ 105,340 , n 4°t .-.: Mc , .2 ,�y � s�t �v� t. , , , , , City of Aventura Page 21 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2014/15 BUDGETARY ACCOUNT SUMMARY 190-6002-669 4-8 Basic 5102 HIA��a�n` ; ` ' a 2 a a Fhr u,,..w,.»- Boa .. 4 fI` : «+u^ a.�- f .4-a l�ixWa�w� .,Frhs r»„d 9..iYG�� ..v aYk�mibm^udWx,...0.41 Personnel Services 1220 120 Teacher $ 1,786,237 $ 1,817,887 $ 710,667 $ 1,887,212 1230 130 Other Certified Instruction 72,098 Assistant Principal - 79,536 35,467 81,922 1250 150 Comm Spec/Instructional Asst. - 15,574 5,653 15,574 1502 291 Bonuses 37,653 60,000 6,004 60,000 1503 291 Stipends - 49,095 72,900 2101 221 Social Security-matching 139,206 146,344 54,898 151,830 2201 211 Pension 15,864 14,347 6,199 14,885 2301 231 Health, Life& Disability Insurance 71,245 168,265 86,846 188,046 2302 232 Dental Insurance 46,052 17,152 2,407 17,552 2401 241 Workers'Compensation 15,726 14,539 613 15,084 2501 250 Unemployment Compensation 21,262 5,000 4,635 5,000 subtotal $ 2,205,343 $ 2,387,739 $ 913,389 $ 2,510,005 Operating Expenditures/Expenses 4001 330 TraveVConferencesrrraining $ 3,105 $ 4,500 $ 2,616 $ 4,500 4101 Cell Phone 420 - 420 840 5290 590 Other Mat'I&Supply 55,207 65,000 33,634 65,000 5299 790 Miscellaneous Expense 673 3,000 699 3,000 5410 521 Memberships/Dues/Subscription 49 839 - 839 5411 520 Textbooks 81,107 93,000 89,054 93,000 5901 791 Athletic Activities 14,580 15,000 9,967 16,000 ' subtotal $ 155,141 $ 181,339 $ 136,390 $ 183,179 City of Aventura Page 22 Charter School Fund Budget , CITY OF AVENTURA CHARTER SCHOOL 2014/15 BUDGETARY ACCOUNT SUMMARY 190-6003-569 Exceptional Student Program 5250 s : N ", , �a r 2 � �z4 � � �,,. i �� ifi t a r ✓ r m » .". -„ wry wz' T' .�! lrra'; , " Yww4 '�&7X'ik7 w", �, 6P' �J „r,✓ Aa!�,�` Personnel Services 1220 120 Teacher $ 144,353 $ 89,134 $ 30,333 $ 89,709 1230 130 Other Certified Instruction Dean of Student Services - 58,720 29,360 61,069 1502 291 Bonuses 2,099 5,000 158 5,000 2101 221 Social Security-matching 11,018 11,311 4,483 11,535 2201 211 Pension 141 1,109 60 1,131 2301 231 Health, Life& Disability Insurance 5,239 11,443 7,846 12,560 2302 232 Dental Insurance 2,980 1,200 315 1,200 ,' 2401 241 Workers'Compensation 1,225 1,124 - 1,146 2501 250 Unemployment Compensation 1,720 - 193 - subtotal $ 168,775 $ 179,041 $ 72,748 $ 183,350 x Operating Expenditures/Expenses } 3190 310 Prof&Tech Services-SPED $ 43,436 $ 33,000 $ 23,690 $ 35,000 4001 330 TraveVConferences/Training 1,800 3,000 2,024 3,000 4420 590 Leasing Expense - 1,500 - 1,500 5290 590 Other Mat'I&Supply 7,440 6,000 3,275 6,000 5299 790 Miscellaneous Expense 731 1,500 699 1,500 5410 521 Memberships/Dues/Subscription - 988 - 988 subtotal $ 53,407 $ 45,988 $ 29,688 $ 47,988 1 City of Aventura Page 23 Charter School Fund Budget 1 CITY OF AVENTURA CHARTER SCHOOL 2014/15 BUDGETARY ACCOUNT SUMMARY 190-6004-569 Substitute Teachers 5901 ' a y Da" -,m r r,• � �� ,�"�',, ' �7i, ��r "��n�,;%�` � i y Personnel Services 1220 120 Pool Sub $ 25,830 $ 26,523 $ 11,102 $ 27,318 1225 140 Teacher-P/T 140,572 46,000 58,314 46,000 1502 291 Bonuses 2,170 500 158 500 2101 221 Social Security-matching 12,780 5,548 5,295 5,609 2201 211 Pension 28 199 - 205 2301 231 Health, Life&Disability Insurance 2,306 3,796 3,821 4,168 2302 232 Dental Insurance 1,032 400 127 400 2401 241 Workers'Compensation 584 551 - 557 2501 250 Unemployment Compensation 5,496 1,000 1,530 1,000 I City of Aventura Page 24 Charter School Fund Budget 1 3 CITY OF AVENTURA CHARTER SCHOOL 2014115 BUDGETARY ACCOUNT SUMMARY 190-6005-569 Instruct Media Services 6200 i,.;r .5- >`""' , 71 Iv`' im` `, '�'� J", � -'^,„ „„ zr> gym..- ry :. a 'k.,, ,,hN/('1 �,k h6h � M . 3 addG" PiP ' 147 , a E °si �n� ,gym, W/ z,4� ' .�:.� Personnel Services 1230 130 Media Specialist $ 58,533 $ 52,137 $ 23,894 $ 53,049 1502 291 Bonuses 1,339 2,500 - 2,500 2101 221 Social Security-matching 4,410 3,988 1,789 4,058 2201 211 Pension 389 314 - 321 2301 231 Health, Life&Disability Insurance 6,103 3,757 2,183 4,129 2302 232 Dental Insurance 2,893 400 104 400 2401 241 Workers'Compensation 501 396 - 403 2501 250 Unemployment Compensation 1,337 - 122 - subtotal $ 75,505 $ 63,493 $ 28,092 $ 64,860 Operating Expenditures/Expenses 5411 520 Textbooks $ 27 $ 3,000 $ - $ 3,000 subtotal $ 27 $ 3,000 $ - $ 3,000 City of Aventura Page 25 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2014/15 BUDGETARY ACCOUNT SUMMARY 190-6006-569 School Administration 7300 a d 7 �rY - , �� . .. „w,.,. w pa X zw'r� 'a7 y"�`-✓ '2y "F^�I iu s f aw h�`a�F � a;r'a ✓ a tapw ;'� s 3 � s % I ''� � ,a ,n%, �1�ffi x r's',i,-, r�a-u � r;`w'"=�,f,i?4.v�u�rnm n rvw✓'h ra,,. ,,x a�.�/.��, w Personnel Services 1211 110 Administrators $ 198,692 $ 205,306 $ 100,301 $ 216,953 Dean of Academics Principal 1260 160 Other Support Personnel 212,788 235,963 118,038 243,450 2 Receptionist Administrative Secretary Registrar/Compliance/ESE Business Manager Network/Comp Tech 1502 291 Bonuses 2,498 7,500 - 6,500 2101 221 Social Security-matching 28,949 33,758 14,948 35,221 2201 211 Pension 20,288 26,797 9,942 28,428 2301 231 Health, Life& Disability Insurance 25,110 35,072 19,750 37,339 2302 232 Dental Insurance 7,691 3,152 653 3,152 2401 241 Workers'Compensation 1,820 3,353 175 3,499 2501 251 Unemployment Compensation 2,963 2,000 808 2,000 subtotal $ 500,799 $ 552,901 $ 264,615 $ 576,542 Operating Expenditures/Expenses 4001 330 TraveVConferenceslTraining $ 7,388 $ 10,000 $ 3,318 $ 10,000 4041 201 Automobile Allowance 5,400 5,400 2,700 5,400 4101 Telephone 700 1,400 242 480 4855 790 Field Trips/School Events 326,461 215,000 145,754 215,000 5290 590 Other Mat'I&Supply 39,917 25,000 12,331 25,000 5410 521 Memberships/Dues/Subscription 967 3,000 687 3,000 subtotal $ 380,833 $ 259,800 $ 165,032 $ 258,880 xc� �iw ni rh,z hMuaza`w, ro z r-n �m w'. � � " k;' s �y � � City of Aventura Page 26 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2014/15 BUDGETARY ACCOUNT SUMMARY 190-6007-569 Pupil Transit Services 7800 1�s;� 7'�� Ah r,tir,.Mi"" i �.� o u ,"',��,�,i�`. �;-�✓i'��/� g �W"k '?"- a�H�„an yv��.,'�"v�� r ,.*��",�^�x Operating Expenditures/Expenses 3190 310 Prof&Tech Services $ 182,580 $ 184,000 $ 110,160 $ 184,000 x City of Aventura Page 27 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2014/15 BUDGETARY ACCOUNT SUMMARY 190-6008-569 Operation of Plant 7900 ' � � z i a i /'� �Jr 'aax �i��'��. � 1p �✓y'"�!` Personnel Services 12000 1260 160 Other Support Personnel $ 29,722 $ 29,423 $ 13,363 $ 30,306 Janitor 2101 221 Social Security-matching 2,158 2,251 1,000 2,318 2201 211 Pension 3,970 4,119 1,871 4,243 2301 231 Health, Life& Disability Insurance 13,954 14,135 4,598 14,137 2302 232 Dental Insurance 589 400 149 400 2401 241 Workers'Compensation 1,113 224 394 230 subtotal $ 51,506 $ 50,551 $ 21,375 $ 51,634 Operating Expenditures/Expenses 3148 312 Planning/Management Fee CSUSA $ 354,437 $ 279,000 $ 139,500 $ 280,000 3201 312 Accounting&Auditing Fees 11,160 15,000 12,400 15,000 3431 310 Contract-Food Services 69,162 64,000 36,320 69,000 4101 370 Communications 69,272 65,000 36,322 68,000 4301 430 Electricity 126,078 151,000 65,985 135,000 4320 380 Pub Ut Svc Othr Energy Sv 22,630 20,000 9,528 20,000 4440 360 Office Equip-Leasing Expense 4,834 28,000 12,508 28,000 4501 320 Insurance& Bond Premium 40,644 35,000 3,997 35,000 4620 350 Contract-Building Maintenance 143,555 217,000 97,233 217,000 4635 350 Repairs& Maintenance 129,849 84,000 58,492 84,000 5120 Computer Supplies/Software - 21,000 - 9,000 5290 590 Other Mat'I&Supply 2,856 10,000 718 10,000 5295 510 Cleaning/Janitorial Supplies - 1,000 - 1,000 subtotal $ 974,477 $ 990,000 $ 473,003 $ 971,000 Other Uses 5901 790 Contingency $ (808) $ 82,000 $ - $ 85,000 5905 790 AACC Expenses 2,694 6,000 5,009 7,000 9129 921 Lease Payments to City Debt Service 444,000 444,000 222,000 444,000 subtotal $ 445,886 $ 532,000 $ 227,009 $ 536,000 � µ� ...._. i� �.� ;..� w City of Aventura Page 28 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2014/15 BUDGETARY ACCOUNT SUMMARY 1904009-569 Child Care Supervision 9102 ,j , aft„„✓; �„ a - ,R ay+ TJu�+t 'jra'�n„ � 1h�" r ar ° Personnel Services 1260 160 Other Support Personnel $ 32,535 $ 32,805 $ - $ - After School Counselor I After School Counselor II 2101 221 Social Security-matching 2,050 2,510 - - 2401 241 Workers'Compensation 181 249 - - 2501 250 Unemployment Compensation 1,450 1,300 - - subtotal $ 36,216 $ 36,864 $ - $ - Operatinq Expenditures/Expenses 3113 310 Contract-Recreation Programs $ 76,020 $ 64,000 $ 73,920 $ 148,000 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 8,685 8,000 6,656 8,000 4635 350 Repairs&Maintenance 7,622 7,500 3,750 7,500 5290 590 Other Mat'I&Supply 5,846 7,500 1,193 7,500 subtotal $ 113,173 $ 102,000 $ 93,019 $ 186,000 � �'^, e-.ao,✓� City of Aventura Page 29 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2014/15 BUDGETARY ACCOUNT SUMMARY 1904010-569 Capital Outlay 7400 i�� .; �rgF�i%uk vk ��; ;e ii �jh ," �'� a.t `�6, `..: i�Sd '��j7 ,��'�"!i�?yq a r`� " �w iw 4,;, hi✓?��M1°„�d ,� �' �3 -. � n�'��rk ..,�°+°.:,,�,.dl� 4 ��t .:.r,°Y.ero"..'s� s nt� 4_„.� n .: � "..,��'cr air!'Udrl� � rX�✓�na hl�f�:`' �!<.y n d;:? Capital Outlay 6401 692 Computer Equipment>5000 $ 65,011 $ 40,000 $ 7,247 $ 45,000 6402 643 Computer Equipment<5 <5000 74,335 120,500 125,626 97,000 6410 640 Furniture, Fixture& Equipment & ✓d'"' , ' �, w¢ d r &^ ww n i Upgrade Network Switches and Routers $ 10,000 Replace AV Equipment and/or Smartboards 20,000 Phone System Upgrade 15,000 Subtotal $ 45,000 Replace 85 Computers/Laptops $ 93,500 Replace Color Laser Printer 3,500 Subtotal $ 97,000 City of Aventura Page 30 Charter School Fund Budget ORDINANCE NO. 2014- 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 2014/15 (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 2014/2015 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, 2014 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 2014/2015 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 ESTABLISHED 2003 ----- 11-\--/z i 11051 _, �x�EYFRAU NCE sOl