2015-04 Adopting Charter School Budget for FY 2015/2016ORDINANCE NO. 2015 -04
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 2015/2016 (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 2015/2016 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 specked
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
individual line item account to another, so long as the line item accounts are within the
same department and fund.
City of Aventura Ordinance No. 2015 -04
Page 2
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 Ordinances as may be necessary and proper to modify any line
item from the Budget hereby.
Section 7. Encumbrances. All outstanding encumbrances at June 30, 2015 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 2015/2016 fiscal year.
Section 8. Severabilitv. 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
City of Aventum Ordinance No. 2015 -04
Page 3
remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 9. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Vice Mayor Holzberg, who moved its
adoption on first reading. This motion was seconded by Commissioner Shelley, and
upon being put to a vote, the vote was as follows:
Commissioner Enbar Cohen
Yes
Commissioner Denise Landman
Yes
Commissioner Marc Narotsky
Yes
Commissioner Robert Shelley
Yes
Commissioner Howard Weinberg
Yes
Vice Mayor Teri Holzberg
Yes
Mayor Enid Weisman
Yes
The foregoing Ordinance was offered by Commissioner Shelley, who moved its
adoption on second reading. This motion was seconded by Commissioner Landman,
and upon being put to a vote, the vote was as follows:
Commissioner Denise Landman
Yes
Commissioner Marc Narotsky
Yes
Commissioner Robert Shelley
Yes
Commissioner Howard Weinberg
Yes
Vice Mayor Enbar Cohen
Yes
Mayor Enid Weisman
Yes
Commissioner Teri Holzberg
Absent
PASSED AND ADOPTED on first reading this 1611 day of April, 2015.
PASSED AND ADOPTED on second reading this 51h day of May, 2015.
City of Aventura Ordinance No. 2015 -04
Page 4
ATTEST:
ELLISA L. HORVATH, CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
ENID WEISM AN, MAYOR —
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Culfivating Community
AVENTURA CITY OF EXCELLENCE SCHOOL
3333 NE 188THStreet
Aventura, Florida 33180
Telephone: 305 - 466 -1499
Fax: 305 -466 -1339
Website: www.aventuracharter.orq
Board of Directors
Mayor Enid Weisman
Commissioner Enbar Cohen
Commissioner Teri Holzberg
Commissioner Denise Landman
Commissioner Marc Narotsky
Commissioner Robert Shelley
Commissioner Howard 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 2015/16
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
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Office of the City Manager
April 2015
City of
Aventura
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19200 cb-t Coup" Club Drive
Aventura, Rod& 33180
The Honorable Mayor and City Commission
Aventura City of Excellence School Board of Directors
City of Aventura
Aventura, Florida 33180
RE: 2015/16 Charter School Fund Budget Message
Members of the City Commission:
ACES
adr'naeiBp ly
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
2015, for your review and consideration. This budget document represents the 13th 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 2015/16 school year represents the 13th year of operations of the school. Our past has
shown that we can continue to operate a high performing school that provides a quality
education for our students, within the school -based revenues. We have also been fortunate to
have involved parents that participate in fund - raising activities for school improvements.
The overall budget increased by 5.8% or $493,276, largely due to including the cost of food
services in the budget, the addition of one new position, workers' compensation 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. Based on proposals submitted at the State level the FTE revenues
are conservatively expected to increase by 2 %.
City of Aventura Page 1 Charter School Fund Budget
The following items represents important highlights:
• The school will increase enrollment by 12 students this upcoming year. The
school's capacity enrollment will increase from 1,008 to 1,020 students for the
2015/16 school year.
• Teacher salary increases will reflect a new performance pay plan in accordance
with Florida Statute 1012.22, rewarding teachers who are rated effective and
highly effective.
• An English language arts teacher was added to the middle school staff. This will
reduce class sizes and enable teachers to teach a five period day instead of the
current six periods.
• In order to comply with National Food Lunch Program guidelines, revenues and
expenditures associated with the lunch program are required to be included in
the school's budget and collected by the school. This increased the budget by
$200,000. Previously the vendor selected by CSUSA collected the revenues and
paid its own expenses.
• Funds have been budgeted to provide for computer replacements and expanding
the use of laptops in the classroom.
• Reserve funds were not utilized to balance the budget.
Summary of All Budgetary Funds
The total proposed budget for 2015/16, including all operating and capital outlay, is
$8,949,122. The majority of the budget is Personnel Services at $5,751,031. Operating
expenditures total $2,507,591. Other Uses expenditures, which primarily represent lease
payments to the Debt Service Fund to cover school construction debt payments and a
contingency, account total $534,000. Capital Outlay expenditures are $156,500. The following
chart shows a comparison of the department's budgets for the past two years. Total costs
increased by 5.8 %.
Other Uses Capital Outlay
6% 2%
Operating
Expenditures
28%
Personnel
Services
40 64%
City of Aventura Page 2 Charter School Fund Budget
Budget Category Summary
K -3 Basic
4 -8 Basic
Exceptional Student Program
Substitute Teachers
Instruct Media Services
School Administration
Pupil Transit Services
Operation of Plant
Child Care Supervision
Capital Outlay
Total Expenditures
Expenditures
$ 2,181, 488
$ 272747026 $
Increase
277897904
2317338
2014/15
2015/16
(Decrease)
% Change
697524
Revenues
170467330
1957000
1957000
State Shared Revenues
$ 774687746 $
777077022
$ 2387276
3.2%
Charges for Services
2867100
4817100
1957000
68.2%
Misc. Income
6017000
6617000
607000
10.0%
Other Non - Revenues
1007000
1007000
-
0.0%
Total Revenues
$874557846 $
879497122
$ 4937276
5.8%
K -3 Basic
4 -8 Basic
Exceptional Student Program
Substitute Teachers
Instruct Media Services
School Administration
Pupil Transit Services
Operation of Plant
Child Care Supervision
Capital Outlay
Total Expenditures
Expenditures
$ 2,181, 488
$ 272747026 $
276937184
277897904
2317338
2477245
857757
967277
677860
697524
9057422
170467330
1957000
1957000
177677797
179277316
1867000
1477000
1427000
1567500
927538
967720
157907
107520
1,664
1407908
1597519
(397000)
147500
4.2%
3.6%
6.9%
12.3%
2.5%
15.6%
0.0%
9.0%
-21.0%
10.2%
$ 874557846 $ 879497122 $ 4937276 5.8%
Charter School Fund
This fund is used to account for revenues and expenditures specifically earmarked for the
City's Charter School. The fund accounts for operating and capital revenues, expenditures and
capital outlay.
State Shared
Revenues
86.1% _\
Charter School Fund Budget Revenues
Charges for
Services
5.4%
Misc. Income
7.4%
er Non-
Revenues
1.1%
City of Aventura Page 3 Charter School Fund Budget
Charter School Fund Budget Expenditures
Substitute
Exceptional Teachers Instruct Media
Student Program 1%
3%
I
4 -8 Basic
31%
K -3 Basic
Services
1%
Pupil Transit
Services
School
ninistration
12%
Operation of
Plant
21%
25%
Child Care
Supervision
2%
Capital Outlay 20/
2%
The 2015/16 school year represents the 13th 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 State Standards formally referred to as Common Core,
increasing parental involvement, integration of science, technology, engineering and math
(STEAM), 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 Florida State
Standards.
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 Word's Count program that
encourages our students, families and communities to work together as 99 upstanders.11
• 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
software and online programs. All students will have the opportunity to participate in
instructional programs featuring iPads with wireless connectivity. ACES will continue to
implement a laptop classroom designed to increase achievement and engagement of
at -risk readers in grades six to eighth.
City of Aventura Page 4 Charter School Fund Budget
• 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 FSA ELA, math, writing and FCAT 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 2015/16 Fiscal Year, are anticipated to be
$8,949,122. This is an increase of $493,276 or 5.8% compared to the prior year. The majority
of the increase is associated with increased FTE funding from the State budget and including
revenues from food services for the first time.
State Shared Revenues — The amount projected for Florida Education Finance Program
revenues is $6,885,194 and is based on $6,750 per student after the deductions for the
transportation reimbursement component and for students taking Virtual Classes. The
revenues for next year have been estimated conservatively to increase by 2% based on
anticipated actions taken by the State Legislature. School lunch reimbursement revenues are
estimated to be $71,000. The transportation reimbursement amount is $138,000 and is based
on 400 students requiring bus service. Capital Outlay revenue is estimated to be $502,428.
City of Aventura Page 5 Charter School Fund Budget
Charges for Services — The amount projected for Food Service Fees is $206,100. After School
Program includes revenues derived from fees charged for After School Child Care and is
estimated to be $275,000.
Miscellaneous Income — The total amount is $661,000. This includes revenues from the Clear
Channel agreement for proceeds from the billboard advertising, field trips /special programs,
after school programs 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 2015/16 expenditures contained within this budget total $8,949,122 and are
balanced with the projected revenues.
Personnel Services
Personnel Services are budgeted at $5,751,031 or 64% of the budget. Teacher salary
increases reflect a new performance pay plan in accordance with Florida Statute 1012.22,
rewarding teachers who are rated effective and highly effective. The total number of
employees is 93 full -time and 9 part -time. Included in the full -time positions are 81 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 English language arts teacher to the middle school staff. This
will reduce class sizes and enable teachers to teach a five period day instead of the current six
periods.
93
92
91
90
89
88
Full -Time Staff Comparison
1 91
92
93
2011/12 2012/13 2013/14 2014/15 2015/16
City of Aventura Page 6 Charter School Fund Budget
The following outlines the staffing level detail comparisons to the prior fiscal year
Function
Job Class
2014115
Full Time Part Time
2015116
Full Time Part Time
5101
Teacher
31.00
-
31.00
-
Para - Professionals
-
7.00
-
7.00
Reading Specialist
1.00
1.00
Instructional Counselor
1.00
1.00
Assistant Principal
1.00
1.00
Aide
1.00
1.00
5102
Teacher
42.00
-
43.00
-
Assistant Principal
1.00
1.00
Communications Specialist
1.00
-
1.00
5250
Teacher
2.00
-
2.00
-
Dean of Student Services
1.00
1.00
5901
Substitute Teacher
1.00
-
1.00
-
6200
Media Specialist
1.00
1.00
1.00
1.00
7300
Principal
1.00
-
1.00
-
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
1.00
1.00
Total
92.00
9.00
93.00
9.00
Operating Expenses
The expenditures for operating expenses are $2,507,591 which represents 28% of the budget.
This is $297,029 more than the prior year largely due to including Food Services costs. The
major expenses are as follows:
• CSUSA education /administrative fee - $297,000
• Food services - $2697000
• Building maintenance contract - $226,000
• Transportation services contract - $195,000
• Field Trips and School Events - $185,000
• Textbooks - $1567000
• Electricity - $1507000
• Other materials and supplies - $148,500
• MDCSB Administrative Fee - $137,704
City of Aventura Page 7 Charter School Fund Budget
• Repairs and Maintenance - $98,500
• After school Programs - $98,000
Other I IcPc
Other Uses expenditures total $534,000 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 $156,500 has been budgeted for capital outlay to replace laptops /computers,
upgrade network switches and routers, replace AV equipment and smartboards, and expand
the mobile classroom.
Summary
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. Soroka
City Manager
City of Aventura Page 8 Charter School Fund Budget
BUDGET PROCESS
Budget Preparation /Development
1. January: Meetings are held with the Principal, school staff and City Manager to develop
Goals and to discuss issues that may impact the budget for the upcoming school year.
2. February: Preliminary Revenue projections and forecasts are developed by the City
Manager. The following steps are followed to project revenues:
• Forecast student enrollment
• The State's Florida Education Finance Program (FEFP) per student allocation is
projected by the State and provided to the charter school.
• Capital Outlay funding is determined by the State based on available funding.
3. March: Personnel needs are developed based on input from the Principal and staff. The
following steps are utilized to forecast personnel:
• Review existing staffing requirements to ensure adequate coverage for student
needs and new programs.
• Review salary structure to ensure competitiveness with the school district.
• Benefits calculations such as Workers' Compensation, Life Insurance, Health
Insurance, and Pension are provided by CSUSA and developed for each qualifying
employee.
4. April: Individual expenditure line items are developed by the City Manager based on
input from the Principal and historical data. A draft of the budget document is prepared
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
April and May 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. They are
reviewed annually as a decision making tool and to ensure their continued relevance in an
ever - changing environment.
Operating Budget Policies
1. The Charter School will maintain at a minimum, an accessible cash reserve equivalent to
four weeks of operating costs.
2. No new or expanded services shall be implemented without a corresponding revenue
source or the implementation of trade -offs of expenses or revenues at the same time. This
applies to personnel, equipment and any other peripheral expenses associated with the
service.
4. The Charter School shall continue to support a scheduled level of maintenance and
replacement of its infrastructure.
5. The Charter School shall support capital expenditures that reduce future operating costs.
Capital Budget Policies
1. The Charter School will develop amulti -year plan for capital improvement that is updated
annually.
2. The Charter School will maintain its physical assets at a level adequate to protect the
School'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 Management/investment Policies
1. The School will deposit all funds received by 2:00 PM the next day.
2. Investment of School funds will emphasize safety of capital; liquidity of funds and investment
income.
3. The School will collect revenues aggressively, including any past due amounts owed.
Reserve Policies
1. The School will maintain a fund balance of at least $75,000.
Accounting, Auditing, and Financial Reporting Policies
1. An independent audit will be performed annually.
2. The Charter School will produce annual financial reports in accordance with Generally
Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting
Standards Board (GASB).
City of Aventura Page 12 Charter School Fund Budget
AVENTURA CITY OF EXCELLENCE SCHOOL
VISION STATEMENT
To join with our community to become the premier charter school in the nation where
academic excellence coexists with the promotion of social responsibility grounded in an
atmosphere of human dignity.
AVENTURA CITY OF EXCELLENCE SCHOOL
PHILOSOPHY AND ESSENTIAL ELEMENTS
The Aventura City of Excellence School staff believes that we have a responsibility to create a
school climate that enables every individual to feel cared for, respected and to act as
contributing members of the school culture. All students can learn and will be encouraged to
strive for academic excellence and personal growth that will enable them to be productive and
active members of society. In the practical application of this philosophy, opportunities shall be
provided to:
1. Develop in each student and professional staff member a sense of self -worth and a
positive self- concept
2. Imbue such character traits as honesty, integrity, compassion, respect, cooperation,
humility, happiness and responsibility toward each other, our community and our world
3. Develop in each student an understanding of and responsibility for making positive
personal and social choices
4. Improve upon the quality of instruction and curriculum by increasing the effectiveness of
teachers and their teaching through ongoing professional development
5. Provide each student with experiences to develop an awareness of good health habits
and attitudes for living by encouraging each student to perceive learning as a life -long
continuing process from pre - school through adulthood
6. Encourage, through educational reporting, city and district officials, the citizens of
Aventura, and the professional staff to support quality education in the school
7. Use assessment data to identify and track student achievement and learning goals
8. Develop school programs based on "best practices" to promote learning gains
9. Develop strong parent- teacher - student relationships
10. Provide a strong accountability system that holds everyone at the schoolhouse
responsible for maximizing learning opportunities
11. Provide a low student - teacher ratio in order to enhance the development of the
individual strengths of each student
12. Provide additional staff members for enrichment and remediation services
13. Develop in each student the ability to think critically, make inferences, apply knowledge
to new settings and use these skills to make wise choices
CURRICULUM
ACES implements the Florida Standards with fidelity 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 on a regular basis. 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 course 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 and laptop labs regularly in the
classroom.
ACES offers a variety of programs to meet the needs of all 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 English 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 and math program.
Gifted students in grades 1 and 2 receive "Gifted Instruction" in English 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 in social studies and English language arts.
City of Aventura Page 14 Charter School Fund Budget
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.
ACES students are exposed to eco- literacy 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 honors 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, Disco Dance, 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 relation to his /her performance and
progress.
2009/10 Actual: Complete
2010/11 Actual: Complete
2011/12 Actual: Complete
2012/13 Actual: Complete
2013/14 Actual: Complete
2) Indicator: The State of Florida A+ Plan Grade shall be no lower than a "B ".
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
2013/14 Actual: A
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.
2009/10 Actual: Complete
2010/11 Actual: Complete
2011/12 Actual: Complete
2012/13 Actual: Complete
2013/14 Actual: Complete
4) Indicator: Percent of parents that completed all 20 required volunteer hours by the end of the
yea r.
2009/10 Actual: 100%
2010/11 Actual: 100%
2011/12 Actual: 100%
2012/13 Actual: 100%
2013/14 Actual: 100%
5) Indicator: Number of students enrolled shall be 95% of the number allowed by the School
Charter.
2009/10 Actual: 100%
2010/11 Actual: 100%
2011/12 Actual: 100%
2012/13 Actual: 100%
2013/14 Actual: 100%
6) Indicator: The year -to -year retention rate shall be 90 %.
2009/10 Actual: 98%
2010/11 Actual: 98%
2011/12 Actual: 98%
2012/13 Actual: 98%
2013/14 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 %.
2009/10 Actual: 99%
2010/11 Actual: 99%
2011/12 Actual: 99%
2012/13 Actual: 99%
2013/14 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.
2009/10 Actual: All in compliance
2010/11 Actual: All in compliance
2011/12 Actual: All in compliance
2012/13 Actual: All in compliance
City of Aventura Page 16 Charter School Fund Budget
2013/14 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.
2009/10 Actual: All in compliance
2010/11 Actual: All in compliance
2011/12 Actual: All in compliance
2012/13 Actual: All in compliance
2013/14 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).
2009/10 Actual: 92%
2010/11 Actual: 92%
2011/12 Actual: 88%
2012/13 Actual: 86%
2013/14 Actual: 90%
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).
2009/10 Actual: 85%
2010/11 Actual: 92%
2011/12 Actual: 88%
2012/13 Actual: 90%
2013/14 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).
2009/10 Actual: 87%
2010/11 Actual: 90%
2011/12 Actual: 94%
2012/13 Actual: 77%
2013/14 Actual: 76%
13) Indicator: All Students will achieve high science standards as measured by Sunshine State
Standards Performance Standards.
2009/10 Actual: 67%
2010/11 Actual: 76%
2011/12 Actual: 81%
2012/13 Actual: 85%
2013/14 Actual: 78%
City of Aventura Page 17 Charter School Fund Budget
CITY OF "ENTURA
CHARTER SCHOOL FUND 190
BUDGET CATEGORY SUMMARY
2015/16 (July 1 -June 30)
FUND DESCRIPTION
CATEGORY
2013/14
ACTUAL
2014/15
APPROVED
BUDGET
2014/15
HALF YEAR
ACTUAL
2015/16
CITY MANAGER
PROPOSAL
2311338
REVENUE PROJECTIONS
851757
811356
State Shared Revenues
$ 711301594 $
714681746 $
315091644
$ 757071022
Charges for Services
2691042
2861100
1255752
4811100
Misc. Income
5491889
6011000
2851148
6611000
Other Non - Revenues
2001000
1001000
501000
1001000
Total Revenues
K -3 Basic
4 -8 Basic
Exceptional Student Program
Substitute Teachers
Instruct Media Services
School Administration
Pupil Transit Services
Operation of Plant
Child Care Supervision
Capital Outlay
$ 831493525 $ 834553846 $ 339703544 $ 839493122
EXPENDITURES
$ 211071669
$ 211811488 $
216741313
216931184
2411470
2311338
1771631
851757
811356
671860
8841885
9051422
1831600
1951000
114371320
117671797
1821732
1861000
2101448
1421000
9975850 $
252741026
112093642
237891904
1143669
2471245
585877
961277
315827
691524
5173940
150461330
1165040
1951000
7335167
159271316
655388
1471000
1455304
1561500
Total Expenditures
$
8,181,424
$
8,455,846 $
3,990,704
$ 81949,122
Revenues over(under) Expenditures
$
(31,899)
$
- $
(20,160)
$ 0
City of Aventura
Page 18
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2015/16
DEPARTMENT DESCRIPTION
This department is responsible for the organization, operation and management of the Citys Charter
School. By focusing on log student teacher ratios, high academic standards and parental
participation, the school provides a first class learning environment for the City's Ch ild ron. The school
operations are provided in Conjunction with a service Contract with Charter Schools USA.
2013/14 2014/15 2014/15 2015/16
ACTUAL APPROVED HALF YEAR CITY MANAGER
CATEGORY RECAP BUDGET ACTUAL PROPOSAL
Personnel Services
Operating Expenditures
Other Uses
Capital Outlay
Tall ■
City of Aventura
$515411060
$ 515481296
$ 214621537 $
557515031
119701975
212105562
111591745
215075591
4581941
5541988
2231118
5341000
2101448
1421000
1451304
1561500
$831813424 $ 834553846 $ 339903704 $ 839493122
Charter School Department
Organization v
CSUSA
Educational/
Administrative
Services
City Manager
Page 19
School
Committee
Charter School Fund Budget
CITY OF AVENT URA
CHARTER SCHOOL FUND 190
REVENUE PROJECTIONS
2015/16
ACCOUNT #
SCHOOL
REVENUE
CODE
DESCRIPTION
2013/14
ACTUAL
2014/15
APPROVED
BUDGET
2014/15
HALF YEAR
ACTUAL
2015/16
CITY MANAGER
PROPOSAL
State Shared Revenues:
3359050
3261
School Lunch Reimbursement
$
731767
$ 711000
$
301976
$
711000
3359100
3310
Florida Education Finance Program
613191474
616701346
312121349
618851194
3359201
3361
A+ Revenues
981400
981400
-
981400
3359701
E- Rate Program
-
141000
91897
121000
3359800
3354
Transportation
1151713
1151000
591495
1381000
3359910
3391
Capital Outlay
5231240
5001000
1961927
5021428
Subtotal
$ 711301594
$ 714681746
$
315091644
$
717071022
Charges for Services:
3478050
3450
Food Service Fees
$
-
$ 61100
$
-
$
2061100
3479050
3473
After School Programs
2691042
2801000
1251752
2751000
Subtotal
$
2691042
$ 2861100
$
1251752
$
4811100
Misc. Income:
3611000
3431
Interest Earnings
$
71481
$ 91000
$
642
$
91000
3661900
3495
Misc. Revenues
1031862
2001000
1261452
2401000
3661910
3495
Sport Program Fundraising
81887
71000
41859
71000
3661955
3467
Field Trips /Special Programs
1811539
2251000
541666
2151000
3692000
3469
Special events
2001915
-
-
-
3665000
3469
Other Private Source Revenue
471205
1601000
981529
1901000
Subtotal
$
5491889
$ 6011000
$
2851148
$
6611000
Other Non - Revenues:
3811039
3610
Transfers In
$
2001000
$ 1001000
$
501000
$
1001000
3999000
3489
Beginning Surplus
-
-
-
-
Subtotal
$
2001000
$ 1001000
$
501000
$
1001000
Total Revenues
$
891499525
$ 814559846
$
39970,544
$
81949,122
City of Aventura Page 20
Charter School Fund Budget
CITY OF AVENTUM
CHARTER SCHOOL
2015/'16
BUDGETARY ACCOUNT SUMMARY
190 -6001 -569
K -3 B as is 5101
ACCOUNT #
SCHOOL
OBJECT
CODE
DESCRIPTION
2013/14
ACTUAL
2014/15
APPROVED
BUDGET
2014/15
HALF YEAR
ACTUAL
2015/16
CITY MANAGER
PROPOSAL
Personnel Services
1220
120
Teacher
$ 113171599
$
114031713
$ 6181142
$ 114621131
1230
130
Other Certified Instruction
1741922
1731341
821755
1781428
Reading Specialist
Instructional Counselor
Assistant Principal
1250
150
Kindergarten Aides (P/T) 7
1031566
971618
401911
1001263
Admin. Asst.
-
1502
291
Bonuses
1071888
481000
51148
481000
1503
291
Stipends
71965
311050
-
311850
2101
221
Social Security- matching
1251190
1281112
551312
1331173
2201
211
Pension
101058
121074
41803
121557
2301
231
Health, Life & Disability Insurance
1311126
1501560
841441
1541801
2302
232
Dental Insurance
101813
131952
61251
171352
2401
241
Workers' Compensation
141749
121728
151652
221631
2501
250
Unemployment Compensation
131902
51000
31107
51000
subtotal
-$ 2,017,778
$
210761148
$ 9161522
$ 211661186
Operating
Expenditures /Expenses
4001
330
Travel /Conferences/Training
$ 21556
$
31500
$ 21914
$ 41000
4101
Cell Phone
840
840
420
840
5290
590
Other Mat'I & Supply
331771
351000
251307
371000
5299
790
Miscellaneous Expense
21553
41500
11337
41500
5410
521
Memberships /Dues /Subscription
-
11500
-
11500
5411
520
Textbooks
501171
601000
511350
601000
subtotal
$ 891891
$
1051340
$ 811328
$ 1071840
Total Function 5101
$ 231073669
$
2,181,488
$ 9973850
$ 232743026
City of Aventura
Page 21
Charter School Fund Budget
CITY OF AVENTUM
CHARTER SCHOOL
2015/16
BUDGETARY ACCOUNT SUMMARY
190- 6002 -569
4 -8 Basic 5102
ACCOUNT #
SCHOOL
OBJECT
CODE
DESCRIPTION
2013/14
ACTUAL
2014/15
APPROVED
BUDGET
2014/15
HALF YEAR
ACTUAL
2015/16
CITY MANAGER
PROPOSAL
Personnel Services
Travel /Conferences/Training $
31044 $
41500 $
51702 $
61000
1220
120
Teacher
$ 118841234 $
118871212 $
8211917
$ 119801367
1230
130
Other Certified Instruction
791421 $
811922 $
391580
871754
5299
790
Assistant Principal
-
-
-
-
1250
150
Comm Spec /Instructional Asst.
441683
151574
211125
161871
1502
291
Bonuses
1421190
601000
51928
601000
1503
291
Stipends
111523
721900
-
601000
2101
221
Social Security- matching
1561892
1511830
631652
1591502
2201
211
Pension
161224
141885
71797
151637
2301
231
Health, Life & Disability Insurance
1291784
1881046
721682
1681637
2302
232
Dental Insurance
101199
171552
51563
221352
2401
241
Workers' Compensation
171524
151084
191226
271105
2501
250
Unemployment Compensation
121712
51000
31791
51000
subtotal
-$ 2,505,386 $
215101005 $
110611261
$ 216031225
Operating
Expenditures /Expenses
4001
330
Travel /Conferences/Training $
31044 $
41500 $
51702 $
61000
4101
Cell Phone
840
840
420
840
5290
590
Other Mat'I & Supply
551372
651000
541587
651000
5299
790
Miscellaneous Expense
790
31000
705
31000
5410
521
Memberships /Dues /Subscription
-
839
-
839
5411
520
Textbooks
901334
931000
731171
931000
5901
791
Athletic Activities
181547
161000
131796
181000
subtotal $
1681927 $
1831179 $
1481381 $
1861679
Total Function 5102
City of Aventura
Page 22
$ 21674,313 $ 21693,184 $ 11209,642 $ 2,789,904
Charter School Fund Budget
SCHOOL
OBJECT
ACCOUNT # CODE DESCRIPTION
CITY OF AVENTUM
CHARTER SCHOOL
2015/16
BUDGETARY ACCOUNT SUMMARY
190 - 6003 -569
Exceptional Student Program 5250
2013114 2014/15 2014/15 2015/16
ACTUAL APPROVED HALF YEAR CITY MANAGER
BUDGET ACTUAL PROPOSAL
Personnel Services
621296
312
5,000
1220
120
Teacher $
1061246 $
891709 $
1230
130
Other Certified Instruction
11589
21018
264
-
Dean of Student Services
441040
611069
1502
291
Bonuses
61476
51000
2101
221
Social Security- matching
111563
111535
2201
211
Pension
171
11131
2301
231
Health, Life & Disability Insurance
91086
121560
2302
232
Dental Insurance
644
11200
2401
241
Workers' Compensation
11263
11146
2501
250
Unemployment Compensation
748
-
571488
subtotal $
180.237 $
183.350 $
351604 $ 921970
381746
621296
312
5,000
51588
111878
53
1,164
61603
121931
382
1,500
11589
21018
264
-
891141 $ 1891757
Operating
Expenditures /Expenses
3190
310
Prof & Tech Services -SPED $
511790 $
351000 $
231141 $
461000
4001
330
Travel /Conferences/Training
31602
31000
31
31000
4420
590
Leasing Expense
-
11500
-
-
5290
590
Other Mat'I & Supply
41985
61000
11651
61000
5299
790
Miscellaneous Expense
856
11500
705
11500
5410
521
Memberships /Dues /Subscription
-
988
-
988
subtotal $
611233 $
471988 $
251528 $
571488
Total Function 5250 $
2413470 $
231,338 $
1143669 $
2471245
City of Aventura
Page 23
Charter School Fund Budget
SCHOOL
OBJECT
ACCOUNT # CODE DESCRIPTION
11 Personnel Services
CITY OF AVENTUM
CHARTER SCHOOL
2015116
BUDGETARY ACCOUNT SUMMARY
190 - 6004 -569
Substitute Teachers 5901
2013114
ACTUAL
2014115
2014115
2015116
APPROVED
HALF YEAR
CITY MANAGER
BUDGET
ACTUAL
PROPOSAL
1220
120
Pool Sub
$ 241916 $
271318 $
121205 $
281138
1225
140
Teacher- P/T
1301929
461000
387720
551000
1502
291
Bonuses
158
500
156
500
2101
221
Social Security- matching
111840
51609
31845
51672
2201
211
Pension
-
205
-
211
2301
231
Health, Life & Disability Insurance
41976
41168
11768
41292
2302
232
Dental Insurance
371
400
133
500
2401
241
Workers' Compensation
984
557
17219
964
2501
250
Unemployment Compensation
31457
11000
831
11000
Total Function 5901
$ 177,631 $
85,757 $
58,877 $
96,277
City of Aventura Page 24
Charter School Fund Budget
City of Aventura Page 25
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2015/16
BUDGETARY ACCOUNT SUMMARY
190- 6005 -569
Instruct Media Services 6200
SCHOOL
2013/14
2014/15
2014/15
2015/16
OBJECT
ACTUAL
APPROVED
HALF YEAR
CITY MANAGER
ACCOUNT #
CODE
DESCRIPTION
BUDGET
ACTUAL
PROPOSAL
Personnel Services
1230
130
Media Specialist $ 571209
$ 531049
$
241712
$
541098
1502
291
Bonuses 31749
27500
156
21500
2101
221
Social Security- matching 41446
41058
11744
41138
2201
211
Pension -
321
-
334
2301
231
Health, Life & Disability Insurance 121778
47129
27324
41251
2302
232
Dental Insurance 768
400
493
500
2401
241
Workers' Compensation 477
403
434
703
2501
250
Unemployment Compensation 545
-
79
-
subtotal $ 791972
$ 641860
$
291942
$
661524
Operating
Expenditures /Expenses
5411
520
Textbooks $ 11384
$ 31000
$
11885
$
31000
subtotal $ 11384
$ 31000
$
11885
$
31000
Total Function 6200 $ 813356
$ 673860
$
313827
$
693524
City of Aventura Page 25
Charter School Fund Budget
SCHOOL
OBJECT
ACCOUNT # CODE DESCRIPTION
CITY OF AVENTUM
CHARTER SCHOOL
201 5 /16
BUDGETARY ACCOUNT SUMMARY
190- 6006 -569
School Administration 7300
2013/14
ACTUAL
2014/15 2014115 2015/16
APPROVED HALF YEAR CITY MANAGER
BUDGET ACTUAL PROPOSAL
Personnel Services
After School Programs $
- $
- $
681228 $
1211
110
Administrators $
2061281 $
2161953 $
1071074 $
2201825
101000
4041
Dean of Academics
Automobile Allowance
51400
51400
21700
51400
4101
Principal
Telephone
542
480
300
1260
160
Other Support Personnel
2351687
2431450
1291499
2491170
1851000
4856
2 Receptionist
Special Events
1291813
1001000
911171
1301000
5290
Administrative Secretary
Other Mat'I & Supply
191246
251000
71754
251000
5410
Registrar /Compliance /ESE
Memberships /Dues /Subscription
11366
31000
937
31000
Business Manager
subtotal $
3541648 $
3281880 $
2281837 $
4561880
Network /Comp Tech
1502
291
Bonuses
41508
61500
-
61500
2101
221
Social Security- matching
311933
351221
161080
351955
2201
211
Pension
211565
281428
101429
231987
2301
231
Health, Life & Disability Insurance
231371
371339
201102
401903
2302
232
Dental Insurance
11786
31152
11918
41000
2401
241
Workers' Compensation
21939
31499
31559
61110
2501
251
Unemployment Compensation
21167
21000
442
21000
subtotal -$
530,237 $
5761542 $
2891103 $
5891450
Oaeratina Exaenditures /Exaenses
3114
After School Programs $
- $
- $
681228 $
981000
4001
330
Travel /Conferences/Training
101455
101000
41439
101000
4041
201
Automobile Allowance
51400
51400
21700
51400
4101
Telephone
542
480
300
480
4855
790
Field Trips /School Events
1871826
1851000
531308
1851000
4856
Special Events
1291813
1001000
911171
1301000
5290
590
Other Mat'I & Supply
191246
251000
71754
251000
5410
521
Memberships /Dues /Subscription
11366
31000
937
31000
subtotal $
3541648 $
3281880 $
2281837 $
4561880
Total Function 7300
City of Aventura
Page 26
$ 8843885 $ 9053422 $ 5173940 $ 130463330
Charter School Fund Budget
SCHOOL
OBJECT
ACCOUNT # CODE DESCRIPTION
IIOperating Expend itureslExpenses
3190 310 Prof &Tech Services
Total Function 7800
CITY OF AVENTUM
CHARTER SCHOOL
2015116
BUDGETARY ACCOUNT SUMMARY
190 - 6007 -569
Pupil Transit Services 7800
2013114
ACTUAL
2014115
2014115
2015116
APPROVED
HALF YEAR
CITY MANAGER
BUDGET
ACTUAL
PROPOSAL
$ 1831600 $ 1951000 $ 1161040 $ 1951000
$ 183,600 $ 195,000 $ 116,040 $ 195,000
City of Aventura Page 27
Charter School Fund Budget
SCHOOL
OBJECT
ACCOUNT # CODE DESCRIPTION
CITY OF AVENTUM
CHARTER SCHOOL
2015/16
BUDGETARY ACCOUNT SUMMARY
190 - 6008 -569
Operation of Plant 7900
2013/14
ACTUAL
2014/15 2014/15 2015/16
APPROVED HALF YEAR CITY MANAGER
BUDGET ACTUAL PROPOSAL
Personnel Services
Expenditures /Expenses
$ 1031988 $
- $
851000
5905 790 AACC Expenses
1260
160
Other Support Personnel $
301653 $
301306 $
141096 $
311215
3149
4441000
Janitor
-
1361175
161609
1371704
2101
221
Social Security- matching
21330
21318
11086
21388
2201
211
Pension
41089
41243
11957
41370
2301
231
Health, Life & Disability Insurance
111600
141137
132
139
2302
232
Dental Insurance
149
400
-
500
2401
241
Workers' Compensation
953
230
420
11000
4440
360
subtotal $
491774 $
511634 $
171691 $
391612
Operating
Expenditures /Expenses
$ 1031988 $
- $
851000
5905 790 AACC Expenses
3148
312
Planning /Management Fee CSUSA $
310,493
$ 280,000 $
140,078 $
2971000
3149
4441000
MDCSB Administrative Fee
-
1361175
161609
1371704
3201
312
Accounting & Auditing Fees
111736
151000
121600
121000
3431
310
Contract -Food Services
731123
691000
381368
2691000
4101
370
Communications
701584
681000
281075
701000
4301
430
Electricity
1301321
1351000
791512
1401000
4320
380
Pub Ut Svc Othr Energy Sv
241828
201000
111654
241000
4440
360
Office Equip - Leasing Expense
251341
281000
111773
281000
4501
320
Insurance & Bond Premium
221982
351000
161772
351000
4620
350
Contract- Building Maintenance
1851958
2171000
711149
2171000
4635
350
Repairs & Maintenance
521714
1241000
611438
901000
5120
Computer Supplies /Software
191253
231000
21418
231000
5290
590
Other Mat'I & Supply
11272
101000
11912
101000
5295
510
Cleaning /Janitorial Supplies
-
11000
-
11000
subtotal -$
928,605
$ 1,161,175 $
4921358 $
113531704
5901 790 Contingency
$ 71219
$ 1031988 $
- $
851000
5905 790 AACC Expenses
71722
71000
11118
51000
9129 921 Lease Payments to City Debt Service
4441000
4441000
2221000
4441000
subtotal
$ 4581941
$ 5541988 $
2231118 $
5341000
Total Function 7900
$ 13437,320
$ 1,767,797 $
733,167 $
1,927,316
City of Aventura
Page 28
Charter School Fund Budget
City of Aventura Page 29
Charter School Fund Budget
CITY OF AVENTUM
CHARTER SCHOOL
2015116
BUDGETARY ACCOUNT SUMMARY
190 - 6009 -569
Child Care Supervision 9102
SCHOOL
2013114
2014115
2014115
2015116
OBJECT
ACTUAL
APPROVED
HALF YEAR
CITY MANAGER
ACCOUNT #
CODE
DESCRIPTION
BUDGET
ACTUAL
PROPOSAL
Personnel Services
2401
241
Workers' Compensation 45
-
-
-
subtotal $ 45
$
-
$ -
$ -
Operating
Expenditures /Expenses
3113
310
Contract - Recreation Programs $ 1441132
$
1481000
$ 471507
$ 1101000
3201
312
Accounting & Auditing Fees 21000
21000
11000
11000
4301
430
Electricity 101000
101000
51000
101000
4501
320
Insurance & Bond Premium 31000
31000
11500
31000
4620
350
Contract- Building Maintenance 121526
81000
41895
91000
4635
350
Repairs & Maintenance 81763
71500
41052
81500
5290
590
Other Mat'I & Supply 21266
71500
11434
51500
subtotal $ 1821687
$
1861000
$ 651388
$ 1471000
Total Function 9102 $ 182,732
$
186,000
$ 65,388
$ 147,000
City of Aventura Page 29
Charter School Fund Budget
SCHOOL
OBJECT
ACCOUNT # CODE DESCRIPTION
CITY OF AVENTUM
CHARTER SCHOOL
2015116
BUDGETARY ACCOUNT SUMMARY
190 - 6010 -569
Capital Outlay 7400
2013114
ACTUAL
Capital Outlay
6401 692
Computer Equipment >5000
6402 643
Computer Equipment <5000
6410 640
Furniture, Fixture & Equipment
Total Function 7400
2014/15 2014/15 2015/16
APPROVED HALF YEAR CITY MANAGER
BUDGET ACTUAL PROPOSAL
$ 131001 $ 451000 $ 421912 $ 451000
1801226 971000 961864 1111500
171221 - 51528 -
$ 210,448 $ 142,000 $ 1455304 $ 156,500
Upgrade Network Switches and Routers $ 151000
Replace AV Equipment and /or Smartboards 301000
Subtotal $ 451000
Replace 90 Laptops /Computers $ 1101500
Replace Desktop Scanner 11000
Subtotal $ 1111500
City of Aventura Page 30
Charter School Fund Budget
ORDINANCE NO. 2015-
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 2015/16 (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 2015/2016 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 Ordinances 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, 2015 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 2015/2016 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.
adoption on second reading.
City of Aventura
This Ordinance shall be effective immediately upon
Page 33
Charter School Fund Budget