Ordinance No. 2016-08 Adopting Charter School Budget for FY 2016/2017 - May 3, 2016 ORDINANCE NO. 2016-08
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 2016/2017 (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 2016/2017 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
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. 2016-08
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, 2016 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 2016/2017 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
Page 2 of 4
City of Aventura Ordinance No. 2016-08
remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 9. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner Cohen, who moved its
adoption on first reading. This motion was seconded by Commissioner Holzberg, and
upon being put to a vote, the vote was as follows:
Commissioner Enbar Cohen Yes
Commissioner Teri Holzberg Yes
Commissioner Denise Landman Yes
Commissioner Marc Narotsky Yes
Commissioner Howard Weinberg Yes
Vice Mayor Robert Shelley Absent
Mayor Enid Weisman Yes
The foregoing Ordinance was offered by Commissioner Shelley, who moved its
adoption on second reading. This motion was seconded by Vice Mayor Landman, and
upon being put to a vote, the vote was as follows:
Commissioner Enbar Cohen Yes
Commissioner Teri Holzberg Yes
Commissioner Marc Narotsky Yes
Commissioner Robert Shelley Yes
Commissioner Howard Weinberg Yes
Vice Mayor Denise Landman Yes
Mayor Enid Weisman Yes
PASSED AND ADOPTED on first reading this 28th day of April, 2016.
PASSED AND ADOPTED on second reading this 3rd day of May, 2016.
Page 3 of 4
City of Aventura Ordinance No. 2016-08
ENI D WEISMAN, MAYOR
_-_
* *
C`r*s� rL�"``•
ATTEST:
r--
ELLISA L. HORV H, I/MC, CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
)//4\
CITY A ' ORNEY
Page 4 of 4
City of Aventura
Charter School Budget
FISCAL YEAR 2016/2017
AV.�
ACES
Cultivating Community
AVENTURA CITY OF EXCELLENCE SCHOOL
3333 NE 188TH Street
Aventura, Florida 33180
Telephone: 305-466-1499
Fax: 305-466-1339
Website: www.aventuracharter.org
Board of Directors
Mayor 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 2016/17
TABLE OF CONTENTS
TOPIC
PAGE NO.
CITY MANAGER'S BUDGET MESSAGE
1
BUDGET PROCESS
9
BUDGET DEVELOPMENT GUIDELINES
10
VISION STATEMENT
13
PHILOSOPHY AND ESSENTIAL ELEMENTS
13
CURRICULUM
13
PERFORMANCE CRITERIA
15
BUDGET CATEGORY SUMMARY
18
DEPARTMENT DESCRIPTION AND ORGANIZATION CHART
19
REVENUE PROJECTIONS
20
ACTIVITIES
Expenditures:
K-3 Basic
21
4-8 Basic
22
Exceptional Student Program
23
Substitute Teachers
24
Instructional Media Services
25
School Administration
26
Pupil Transit Services
27
Operation of Plant
28
Child Care Supervision
29
Capital Outlay
30
ADOPTING ORDINANCE
31
Office of the City Manager
April 2016
itv of
Aven"tura
C1uvrinrnCnt Ccnur
19204 West Country Club Dnve
A4vgntura, Florida 33180
The Honorable Mayor and City Commission
Aventura City of Excellence School Board of Directors
City of Aventura
Aventura, Florida 33180
RE: 2016/17 Charter School Fund Budget Message
Members of the City Commission:
i
ti
ACES
cukhmdng conr■ntrsy
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
2016, for your review and consideration. This budget document represents the 14th 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 2016/17 school year represents the 14th 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 1.8% or $162,088, largely due to employee salary increases
and technology equipment. 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 actions at the State level the FTE
revenues are budgeted to increase by 1 %.
City of Aventura Page 1 Charter School Fund Budget
The following items represents important highlights:
• Teacher salary increases reflect the new performance pay plan in accordance
with Florida Statute 1012.22, rewarding teachers who are rated effective and
highly effective.
• No additional employee positions are proposed.
• Funds have been budgeted to provide for interactive classroom lesson software
and technology enhancements including new laptops, mobile learning computer
labs, computer replacements and smartboards.
Summary of All Budgetary Funds
The total proposed budget for 2016/17, including all operating and capital outlay, is
$9,268,560. The majority of the budget is Personnel Services at $5,886,798. Operating
expenditures total $2,554,762. 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 $293,000.
Other Uses Capital Outlay
6% 3%
Operating
Expenditures
� a ni
The following chart shows a comparison of the department's budgets for the past two years.
Total costs increased by 1.8%.
City of Aventura Page 2 Charter School Fund Budget
Budget Category Summary
Charter School Fund
This fund is used to account for revenues and expenditures specifically earmarked for the
City's Charter School. The fund accounts for operating and capital revenues, expenditures and
capital outlay.
State Shared
Revenues
83.7% N
Charter School Fund Budget Revenues
Charges for
Services
5.6%
Misc. Income
6.6%
0000 Other Non -
Revenues
4.1%
City of Aventura Page 3 Charter School Fund Budget
Increase
2015/16
2016/17
(Decrease)
% Change
Revenues
State Shared Revenues
$ 7,707,022
$
7,757,074
$
50,052
0.6%
Charges for Services
481,100
520,000
38,900
8.1%
Misc. Income
661,000
613,000
(48,000)
-7.3%
Other Non -Revenues
257,350
378,486
121,136
47.1%
Total Revenues
$9,106,472
$
9,268,560
$
162,088
1.8%
Expenditures
K-3 Basic
$ 2,274,026
$
2,329,304
$
55,278
2.4%
4-8 Basic
2,789,904
2,865,157
75,253
2.7%
Exceptional Student Program
247,245
259,355
12,110
4.9%
Substitute Teachers
96,277
107,428
11,151
11.6%
Instruct Media Services
69,524
70,637
1,113
1.6%
School Administration
1,046,330
1,056,846
10,516
1.0%
Pupil Transit Services
195,000
195,000
-
0.0%
Operation of Plant
1,967,316
1,934,833
(32,483)
-1.7%
Child Care Supervision
147,000
157,000
10,000
6.8%
Capital Outlay
273,850
293,000
19,150
7.0%
Total Expenditures
$ 9,106,472
$
9,268,560
$
162,088
1.8%
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
83.7% N
Charter School Fund Budget Revenues
Charges for
Services
5.6%
Misc. Income
6.6%
0000 Other Non -
Revenues
4.1%
City of Aventura Page 3 Charter School Fund Budget
Charter School Fund Budget Expenditures
Exceptional Substitute
Student Program Teachers
Instruct Media
3/ 1/ Services
I 1%
Pupil Transit
School Services
Administration 2%
11%
4-8 Basic
31% Operation of Plant
21%
K-3 Basic
25%
Child Care
Supervision
Capital Outlay 2%
3%
The 2016/17 school year represents the 14th 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 - Continue to implement ACES Word's Count program that
encourages our students, families and communities to work together as "upstanders."
• 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, interactive televisions, 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, Robotics, Test Taking Strategies and Saturday Academy.
• 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,
Arbor Day, 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.
• School wide Science, Technology, Engineering and Math (STEAM) initiative fostering
grade level specific STEAM projects.
• 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.
• Family Events — Make available various events that include Meet and Greet, Open
House, Kindergarten Kickoff, Student of the Month, Book Fair Family Night, 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 2016/17 Fiscal Year, are anticipated to be
$9,268,560. This is an increase of $162,088 or 1.8% compared to the prior year. The majority
of the increase is associated with increased FTE funding from the State budget.
State Shared Revenues — The amount projected for Florida Education Finance Program
revenues is $6,949,674 and is based on $6,813 per student after the deductions for the
transportation reimbursement component. The revenues for next year have been budgeted to
increase by 1% based on the actions taken by the State Legislature. School lunch
reimbursement revenues are estimated to be $81,000. The transportation reimbursement
amount is $138,000 and is based on 400 students requiring bus service. Capital Outlay
revenue is estimated to be $485,000.
City of Aventura Page 5 Charter School Fund Budget
Charges for Services — The amount projected for Food Service Fees is $235,000. After School
Program includes revenues derived from fees charged for After School Child Care and is
estimated to be $285,000.
Miscellaneous Income — The total amount is $613,000. 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 2016/17 expenditures contained within this budget total $9,268,560 and are
balanced with the projected revenues.
Personnel Services
Personnel Services are budgeted at $5,886,798 or 63% of the budget. No new positions were
added to the budget. Teacher salary increases reflect the performance pay plan instituted last
year 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.
Full - Time Staff Comparison
93 93
93 92
92 91 91
91
90
90 6
89
88
2011/12 2012/13 2013/14 2014/15 2015/16 2016/17
City of Aventura Page 6 Charter School Fund Budget
The following outlines the staffing level detail comparisons to the prior fiscal year:
2015116 2016117
Function Job Class Full Time Part Time 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 -
42.00 -
Assistant Principal
1.00
1.00
Associate Dean
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
93.00 9.00
93.00 9.00
Operating Expenses
The expenditures for operating expenses are $2,554,762 which represents
28% of the budget.
This is $47,171 more than the prior
year largely due to including
Food Services costs. The
major expenses are as follows:
• CSUSA education/administrative fee - $300,000
• Food services - $275,000
• Building maintenance contract
- $226,000
• Transportation services contract - $195,000
• Textbooks - $176,000
• Field Trips and School Events
- $162,000
• Other materials and supplies -
$152,500
• Electricity - $150,000
• MDCSB Administrative Fee -$144,743
City of Aventura
Page 7
Charter School Fund Budget
• Repairs and Maintenance - $98,500
• After school Programs - $98,000
Other Uses
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 $293,000 has been budgeted to provide for technology enhancements including new
laptops, mobile learning computer labs, computer replacements and smartboards.
Summary
I am pleased to submit the detailed budget contained herein. The budget document and its
related funding levels represent the City's continued commitment to providing a school of
excellence for our community.
The budget contains funding levels to address the following key objectives:
• Hiring and retaining administrators and teachers who are well prepared for creating life-
long learners in their students as well as acting as role models in their own quest for
knowledge on the latest "best practices" in educational research to enhance their
teaching abilities.
• Putting into place a strong accountability system that will hold everyone at ACES
responsible for maximizing learning opportunities.
• Creating a school climate that enables students and teachers to feel they are cared for,
respected, and contributing members of ACES.
• A low staff -pupil ratio in order to enhance the development of the individual strengths of
each student.
• Continuing to use data to evaluate the efficacy of instructional programs.
• Developing a strong parent -teacher relationship.
• Maximizing the use of technology embedded in classroom instruction as well as in a lab
setting.
The preparation and formulation of this document could not have been accomplished without
the assistance and dedicated efforts of the School's Administration. All questions relating to
the budget should be referred to my attention.
Respectfully submitted,
Eric M. 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 acts 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 a multi-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 a multitude of online resources and
individualized 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
semester technology course, with an emphasis on keyboarding and critical thinking. 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. Wireless internet access is available
for throughout the campus.
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, I Ready and Success Maker. At -
risk readers in middle school enroll in an intensive reading course which offers a one to one
computing environment. Students in need of additional support related to test taking strategies,
organization and study skills are enrolled a specially designed elective class that provides
support specific to their needs.
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 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 Academy.
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
City of Aventura Page 14 Charter School Fund Budget
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.
ACES science laboratory program provides students with hands-on application of core
curriculum. Students in second through fifth grade experiment in the science lab 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 six elective courses. Elective courses include Horticulture,
Modern Dance, Art, Keyboarding, 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; Student Police Academy, Baton, Board
Games, Disco Dance, Scrapbooking, Table Tennis, Contemporary Dance, Middle Eastern
Dance, Origami, Yoga, Kickball, Soccer, Basketball and Healthy Eating/Gardening.
PERFORMANCE CRITERIA
1) Indicator: The State of Florida A+ Plan Grade shall be no lower than a "B".
2010/11 Actual: A
2011/12 Actual: A
2012/13 Actual: A
2013/14 Actual: A
2014/15 Actual: A
2) Indicator: Percent of parents that completed all 20 required volunteer hours by the end of the
year.
2010/11 Actual: 100%
2011/12 Actual: 100%
City of Aventura Page 15 Charter School Fund Budget
2012/13 Actual: 100%
2013/14 Actual: 100%
2014/15 Actual: 100%
3) Indicator: Number of students enrolled shall be 95% of the number allowed by the School
Charter.
2010/11 Actual: 100%
2011/12 Actual: 100%
2012/13 Actual: 100%
2013/14 Actual: 100%
2014/15 Actual: 100%
4) Indicator: The year-to-year retention rate shall be 90%.
2010/11 Actual: 98%
2011/12 Actual: 98%
2012/13 Actual: 98%
2013/14 Actual: 98%
2014/15 Actual: 98%
5) Indicator: The percentage of parents who on the Parent Survey agree or strongly agree to the
statement that 1 would recommend the Charter School to a friend" is 90%.
2010/11 Actual: 99%
2011/12 Actual: 99%
2012/13 Actual: 99%
2013/14 Actual: 99%
2014/15 Actual: 99%
6) 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.
2010/11 Actual: All in compliance
2011/12 Actual: All in compliance
2012/13 Actual: All in compliance
2013/14 Actual: All in compliance
2014/15 Actual: All in compliance
7) 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.
2010/11 Actual: All in compliance
2011/12 Actual: All in compliance
2012/13 Actual: All in compliance
2013/14 Actual: All in compliance
2014/15 Actual: All in compliance
8) Indicator: Reading - Percent of Students in the school on grade level and above in Reading.
This is based on the Florida Standards and exhibited in proficiency on the Florida Standards
Assessment (FSA).
2014/15 Actual: 86%
City of Aventura Page 16 Charter School Fund Budget
9) Indicator: Math - Percent of Students in the school on grade level and above in Math. This is
based on the Florida Standards and exhibited in proficiency on the Florida Standards Assessment
(FSA).
2014/15 Actual: 89%
10) Indicator: All Students will achieve high science standards as measured by Sunshine State
Standards Performance Standards.
2010/11 Actual: 76%
2011/12 Actual: 81%
2012/13 Actual: 85%
2013/14 Actual: 78%
2014/15 Actual: 88%
City of Aventura Page 17 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL FUND 190
BUDGET CATEGORY SUMMARY
2016/17 (July 1 - June 30)
FUND DESCRIPTION
2014/16 2016/16 2016/16 2016/17
ACTUAL APPROVED HALF YEAR CITY MANAGER
CATEGORY BUDGET ACTUAL PROPOSAL
Total Revenues $ 8,469,116 $ 9,106,472 $ 4,661,466 $ 9,268,660
EXPENDITURES
K-3 Basic
REVENUE PROJECTIONS
2,274,026 $
945,193 $
State Shared Revenues
$ 7,481,907 $ 7,707,022 $
3,828,693 $
7,757,074
Charges for Services
258,354 481,100
279,197
520,000
Misc. Income
618,855 661,000
246,216
613,000
Other Non -Revenues
100,000 257,350
207,350
378,486
Total Revenues $ 8,469,116 $ 9,106,472 $ 4,661,466 $ 9,268,660
EXPENDITURES
K-3 Basic
$ 2,163,778 $
2,274,026 $
945,193 $
2,329,304
4-8 Basic
2,600,645
2,789,904
1,265,522
2,865,157
Exceptional Student Program
245,514
247,245
93,312
259,355
Substitute Teachers
111,289
96,277
72,899
107,428
Instruct Media Services
66,231
69,524
23,240
70,637
School Administration
1,025,243
1,046,330
527,792
1,056,846
Pupil Transit Services
193,400
195,000
96,700
195,000
Operation of Plant
1,556,980
1,967,316
900,568
1,934,833
Child Care Supervision
146,080
147,000
85,464
157,000
Capital Outlay
147,304
273,850
205,802
293,000
Total Expenditures
$ 8,266,464 $
9,106,472 $
4,216,492 $
9,268,660
Revenues over(under) Expenditures
$ 202,652 $
0 $
344,965 $
(0)
City of Aventura
Page 18
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2016/17
This department is responsible for the organization, operation and management of the City's charter
School. By focusing on low student teacher ratios, high academic standards and parental
participation, the school provides a first class learning environment for the City's children. The school
operations are provided in conjunction with a service contract with Charter Schools LISA.
2014/16 2016/16 2016/16 2016/17
ACTUAL APPROVED HALF YEAR CITY MANAGER
CATEGORY RECAP BUDGET ACTUAL PROPOSAL
Personnel Services
$ 5,471,375 $
5,751,031 $
2,481,191 $
5,886,798
Operating Expenditures
2,188,710
2,507,591
1,281,223
2,554,762
Other Uses
449,075
574,000
248,276
534,000
Capital Outlay
147,304
273,850
205,802
293,000
Total
$ 8,266,464 $
9,106,472 $
4,216,492 $
9,268,660
CSUSA
Educational/
Administrative
Services
City of Aventura
Organization Chart
City Manager
School Operations
Page 19
School Advisory
Committee
Charter School Fund Budget
IIbm
CITY OF AVENTURA
CHARTER SCHOOL FUND 190
REVENUE PROJECTIONS
2016/17
Subtotal
SCHOOL
3,828,693 $
2014/15
2015/16
2015/16
2016/17
3611000
REVENUE
$ - $ 206,100 $
ACTUAL
APPROVED
HALF YEAR
CITY MANAGER
`ACCOUNT #
CODE
DESCRIPTION
$ 258,354 $ 481,100 $
BUDGET
ACTUAL
PROPOSAL
3661910
3495
State Shared Revenues:
9,535
7,000
3,997
9,000
3359050
3261
School Lunch Reimbursement
$ 87,908 $
71,000 $
40,474
$ 81,000
3359100
3310
Florida Education Finance Program
6,682,099
6,885,194
3,529,811
6,949,674
3359201
3361
A+ Revenues
99,224
98,400
-
98,400
3359701
E- Rate Program
9,897
12,000
5,210
5,000
3359800
3354
Transportation
135,068
138,000
66,834
138,000
3359910
3391
Capital Outlay
467,711
502,428
186,364
485,000
Subtotal
$ 7,481,907 $ 7,707,022 $
3,828,693 $
7,757,074
Charges for Services:
3611000
3478050 3450 Food Service Fees
$ - $ 206,100 $
119,398 $
235,000
3479050 3473 After School Programs
258,354 275,000
159,799
285,000
Subtotal
$ 258,354 $ 481,100 $
279,197 $
520,000
Other Non -Revenues:
3811039 3610 Transfers In $ 100,000 $ 100,000 $ 50,000 $ 100,000
3999000 3489 Beginning Surplus - 157,350 157,350 278,486
Subtotal $ 100,000 $ 257,350 $ 207,350 $ 378,486
Total Revenues $ 8,459,116 $ 9,106,472 $ 4,561,456 $ 9,268,560 II
City of Aventura Page 20 Charter School Fund Budget
Misc. Income:
3611000
3431
Interest Earnings
$ 6,992 $
9,000 $
3,857 $
9,000
3661900
3495
Misc. Revenues
229,525
240,000
84,707
230,000
3661910
3495
Sport Program Fundraising
9,535
7,000
3,997
9,000
3661955
3467
Field Trips/Special Programs
164,094
215,000
69,980
175,000
3665000
3469
Other Private Source Revenue
208,709
190,000
83,675
190,000
Subtotal
$ 618,855 $
661,000 $
246,216 $
613,000
Other Non -Revenues:
3811039 3610 Transfers In $ 100,000 $ 100,000 $ 50,000 $ 100,000
3999000 3489 Beginning Surplus - 157,350 157,350 278,486
Subtotal $ 100,000 $ 257,350 $ 207,350 $ 378,486
Total Revenues $ 8,459,116 $ 9,106,472 $ 4,561,456 $ 9,268,560 II
City of Aventura Page 20 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2016/17
BUDGETARY ACCOUNT SUMMARY
190-6001-569
K-3 Basic 5101
ACCOUNT #
SCHOOL
OBJECT
CODE
DESCRIPTION
2014/15
ACTUAL
2015/16
APPROVED
BUDGET
2015/16
HALF YEAR
ACTUAL
2016/17
CITY MANAGER
PROPOSAL
Personnel Services
1220
120
Teacher
$
1,430,320
$ 1,462,131
$ 603,451
$ 1,487,494
1230
130
Other Certified Instruction
147,347
178,428
73,382
185,968
Reading Specialist
Instructional Counselor
Assistant Principal
1250
150
Kindergarten Aides (P/T) 7
92,701
100,263
46,171
100,263
Admin. Asst.
-
1502
291
Bonuses
39,201
48,000
13,500
48,000
1503
291
Stipends
24,850
31,850
-
32,350
2101
221
Social Security- matching
127,732
133,173
53,635
135,690
2201
211
Pension
11,157
12,557
5,231
12,804
2301
231
Health, Life & Disability Insurance
151,013
154,801
63,422
159,085
2302
232
Dental Insurance
16,410
17,352
9,712
20,752
2401
241
Workers' Compensation
19,311
22,631
11,710
23,058
2501
250
Unemployment Compensation
9,622
5,000
1,049
5,000
subtotal
$
2,069,664
$ 2,166,186
$ 881,263
$ 2,210,464
Operating
Expenditures/Expenses
4001
330
Travel/Conferences/Training
$
2,914
$ 4,000
$ 894
$ 4,000
4101
Cell Phone
840
840
420
840
5290
590
Other Mat'I & Supply
34,798
37,000
27,136
38,000
5299
790
Miscellaneous Expense
1,693
4,500
698
4,500
5410
521
Memberships/Dues/Subscription
-
1,500
-
1,500
5411
520
Textbooks
53,869
60,000
34,782
70,000
subtotal
$
94,114
$ 107,840
$ 63,930
$ 118,840
Total Function 5101
$
2,163,778
$ 2,274,026
$ 945,193
$ 2,329,304
City of Aventura
Page 21
Charter School Fund Budget
SCHOOL
OBJECT
ACCOUNT# CODE
Personnel Services
1220 120
1230 130
CITY OF AVENTURA
CHARTER SCHOOL
2016/17
BUDGETARY ACCOUNT SUMMARY
190-6002-569
4-8 Basic 5102
DESCRIPTION
Teacher
Other Certified Instruction
Associate Dean
Assistant Principal
2014/15 2015/16 2015/16 2016/17
ACTUAL APPROVED HALF YEAR CITY MANAGER
BUDGET ACTUAL PROPOSAL
$ 1,887,642 $ 1,980,367 $ 856,797 $ 1,963,069
84,716 $ 87,754 $ 45,070 147,976
1250
150
Comm Spec/Instructional Asst.
31,735
16,871
12,228
16,380
1502
291
Bonuses
41,773
60,000
17,500
60,000
1503
291
Stipends
47,661
60,000
-
62,500
2101
221
Social Security- matching
149,863
159,502
67,644
162,748
2201
211
Pension
18,064
15,637
8,280
15,956
2301
231
Health, Life & Disability Insurance
116,022
168,637
67,322
173,440
2302
232
Dental Insurance
17,429
22,352
10,188
26,752
2401
241
Workers' Compensation
23,659
27,105
13,847
27,657
2501
250
Unemployment Compensation
10,596
5,000
669
5,000
subtotal $
2,429,160 $
2,603,225 $
1,099,545 $
2,661,478
Operating
Expenditures/Expenses
4001
330
Travel/Conferences/Training $
6,060 $
6,000 $
11,383 $
6,000
4101
Cell Phone
840
840
420
840
5290
590
Other Mat'I & Supply
67,267
65,000
40,584
68,000
5299
790
Miscellaneous Expense
1,480
3,000
698
3,000
5410
521
Memberships/Dues/Subscription
-
839
-
839
5411
520
Textbooks
73,202
93,000
101,609
103,000
5901
791
Athletic Activities
22,636
18,000
11,284
22,000
subtotal $
171,485 $
186,679 $
165,977 $
203,679
Total Function 5102
City of Aventura
$ 2,600,645 $ 2,789,904 $ 1,265,522 $ 2,865,157
Page 22
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2016/17
BUDGETARY ACCOUNT SUMMARY
190-6003-669
Exceptional Student Program 5250
City of Aventura
Page 23
Charter School Fund Budget
SCHOOL
2014/16
2016/16
2016/16
2016/17
OBJECT
ACTUAL
APPROVED
HALF YEAR
CITY MANAGER
ACCOUNT #
CODE
DESCRIPTION
BUDGET
ACTUAL
PROPOSAL
Personnel Services
1220
120
Teacher
$
83,311
$
92,970
$ 41,832
$ 98,765
1230
130
Other Certified Instruction
Dean of Student Services
72,083
62,296
24,583
64,165
1502
291
Bonuses
3,384
5,000
1,000
5,000
2101
221
Social Security- matching
11,759
11,878
5,135
12,464
2201
211
Pension
141
1,164
66
1,222
2301
231
Health, Life & Disability Insurance
13,640
12,931
4,651
13,321
2302
232
Dental Insurance
1,787
1,500
322
1,800
2401
241
Workers' Compensation
2,134
2,018
925
2,118
2501
250
Unemployment Compensation
696
-
-
-
subtotal
$
188,935
$
189,757
$ 78,514
$ 198,855
Operating
Expenditures/Expenses
3190
310
Prof & Tech Services -SPED
$
50,673
$
46,000
$ 11,614
$ 51,000
4001
330
Travel/Conferences/Training
31
3,000
-
1,012
5290
590
Other Mat'I & Supply
4,643
6,000
2,464
6,000
5299
790
Miscellaneous Expense
1,232
1,500
720
1,500
5410
521
Memberships/Dues/Subscription
-
988
-
988
subtotal
$
56,579
$
57,488
$ 14,798
$ 60,500
Total Function 5250
$
245,514
$
247,245
$ 93,312
$ 259,355
City of Aventura
Page 23
Charter School Fund Budget
SCHOOL
OBJECT
ACCOUNT # CODE
Personnel Services
1220
120
1225
140
1502
291
2101
221
2201
211
2301
231
2302
232
2401
241
2501
250
City of Aventura
CITY OF AVENTURA
CHARTER SCHOOL
2016117
BUDGETARY ACCOUNT SUMMARY
190-6004-6669
Substitute Teachers 5901
DESCRIPTION
Pool Sub
Teacher - P/T
Bonuses
Social Security- matching
Pension
Health, Life & Disability Insurance
Dental Insurance
Workers' Compensation
Unemployment Compensation
Total Function 5901
2014116
ACTUAL
2016116 2016116 2016117
APPROVED HALF YEAR CITY MANAGER
BUDGET ACTUAL PROPOSAL
$ 27,427 $
28,138 $
12,037 $
28,982
65,449
55,000
51,488
65,000
1,436
500
500
500
7,113
5,672
4,854
5,736
-
211
-
217
5,122
4,292
2,011
4,418
1,581
500
925
600
1,601
964
409
975
1,560
1,000
675
1,000
$ 111,289 $ 96,277 $ 72,899 $ 107,428
Page 24
Charter School Fund Budget
SCHOOL
OBJECT
ACCOUNT # CODE DESCRIPTION
CITY OF AVENTURA
CHARTER SCHOOL
2016117
BUDGETARY ACCOUNT SUMMARY
190-6006-669
Instruct Media Services 6200
2014116
ACTUAL
Personnel Services
2015116
2016117
1230
130
Media Specialist $
50,949 $
1502
291
Bonuses
1,180
2101
221
Social Security- matching
3,559
2201
211
Pension
-
2301
231
Health, Life & Disability Insurance
4,691
2302
232
Dental Insurance
3,062
2401
241
Workers' Compensation
534
2501
250
Unemployment Compensation
371
subtotal $
64,346 $
II Operating Expenditures/Expenses
5411 520 Textbooks
Total Function 6200
City of Aventura
2015116
2015116
2016117
APPROVED
HALF YEAR
CITY MANAGER
BUDGET
ACTUAL
PROPOSAL
54,098 $
17,001 $
54,905
2,500
500
2,500
4,138
1,107
4,200
334
-
341
4,251
2,844
4,377
500
226
600
703
314
714
-
49
-
66,524 $ 22,041 $ 67,637 1
$
1,885
$
3,000
$
1,199
$
3,000
subtotal $
1,885
$
3,000
$
1,199
$
3,000
Page 25
$ 66,231 $ 69,524 $ 23,240 $ 70,637 11
Charter School Fund Budget
SCHOOL
OBJECT
ACCOUNT # CODE
Personnel Services
1211 110
1260
1502
2101
2201
2301
2302
2401
2501
160
291
221
211
231
232
241
251
CITY OF AVENTURA
CHARTER SCHOOL
2016/17
BUDGETARY ACCOUNT SUMMARY
190-6006-569
School Administration 7300
2014/15
ACTUAL
DESCRIPTION
Administrators $
214,256 $
Dean of Academics
92,182 $
Principal
330
Other Support Personnel
239,339
2 Receptionist
201
Administrative Secretary
5,400
Registrar/Compliance/ESE
Business Manager
600
Network/Comp Tech
790
Bonuses
4,097
Social Security- matching
32,487
Pension
22,289
Health, Life & Disability Insurance
44,365
Dental Insurance
5,246
Workers' Compensation
4,650
Unemployment Compensation
1,456
subtotal $
568,185 $
Oaeratina Exaenditures/Exaenses
3114
After School Programs $
92,182 $
4001
330
Travel/Conferences/Training
8,073
4041
201
Automobile Allowance
5,400
4101
Telephone
600
4855
790
Field Trips/School Events
160,242
4856
Special Events
175,140
5290
590
Other Mat'I & Supply
14,484
5410
521
Memberships/Dues/Subscription
937
subtotal $
457,058 $
Total Function 7300
City of Aventura
Page 26
2015/16 2015/16 2016/17
APPROVED HALFYEAR CITY MANAGER
BUDGET ACTUAL PROPOSAL
220,825 $ 117,358 $ 212,623
249,170 138,751 264,868
6,500
35,955
23,987
40,903
4,000
6,110
2,000
589,450 $
98,000 $
10,000
5,400
480
185,000
130,000
25,000
3,000
456,880 $
500
16,929
11,432
15,628
1,981
3,499
194
306,272 $
46,419 $
6,655
2,700
300
81,299
74,281
8,483
1,383
221,520 $
6,500
36,528
24,633
41,787
4,700
6,207
2,000
:
SCHOOL
OBJECT
COUNT # CODE DESCRIPTION
(Operating Expenditures/Expenses
3190 310 Prof & Tech Services
Total Function 7800
City of Aventura
CITY OF AVENTUM
CHARTER SCHOOL
2016117
BUDGETARY ACCOUNT SUMMARY
190-6007-569
Pupil Transit Services 7800
2014115 2015116 2015116 2016117
ACTUAL APPROVED HALF YEAR CITY MANAGER
BUDGET ACTUAL PROPOSAL
$ 193,400 $ 195,000 $ 96,700 $ 195,000
$ 193,400 $ 195,000 $ 96,700 $ 195,000
Page 27
Charter School Fund Budget
CITY OF AVENTUM
CHARTER SCHOOL
2016/17
BUDGETARY ACCOUNT SUMMARY
190-6008569
Operation of Plant 7900
ACCOUNT#
SCHOOL
OBJECT
CODE
DESCRIPTION
2014/16
ACTUAL
2016/16
APPROVED
BUDGET
2016/16
HALF YEAR
ACTUAL
2016/17
CITY MANAGER
PROPOSAL
Personnel Services
1260
160
Other Support Personnel
$
31,836
$ 31,215
$ 16,297
$ 32,427
Janitor
2101
221
Social Security- matching
2,451
2,388
1,183
2,481
2201
211
Pension
4,241
4,370
2,152
4,540
2301
231
Health, Life & Disability Insurance
320
139
327
142
2302
232
Dental Insurance
-
500
-
500
2401
241
Workers' Compensation
948
1,000
698
1,000
subtotal
$
39,796
$ 39,612
$ 20,657
$ 41,090
Operating Expenditures/Expenses
3148
312
Planning/Management Fee CSUSA
$
279,956
$ 297,000
$ 139,878
$ 300,000
3149
MDCSB Administrative Fee
135,786
137,704
70,953
144,743
3201
312
Accounting & Auditing Fees
11,600
12,000
7,500
11,000
3431
310
Contract -Food Services
89,984
269,000
138,953
275,000
4101
370
Communications
60,022
70,000
29,256
70,000
4301
430
Electricity
127,902
140,000
67,531
140,000
4320
380
Pub Ut Svc Othr Energy Sv
35,460
24,000
11,562
24,000
4440
360
Office Equip - Leasing Expense
25,040
28,000
20,108
28,000
4501
320
Insurance & Bond Premium
23,691
35,000
4,719
35,000
4620
350
Contract- Building Maintenance
155,597
217,000
75,157
197,000
4635
350
Repairs & Maintenance
101,967
90,000
47,257
90,000
5120
Computer Supplies/Software
18,679
23,000
12,608
35,000
5290
590
Other Mat'I & Supply
2,425
10,000
6,153
10,000
5295
510
Cleaning/Janitorial Supplies
-
1,000
-
-
subtotal
$
1,068,109
$ 1,353,704
$ 631,635
$ 1,359,743
Other Uses
5901
790
Contingency
$
-
$ 125,000
$ 26,276
$ 85,000
5905
790
AACC Expenses
5,075
5,000
-
5,000
9129
921
Lease Payments to City Debt Service Fund
444,000
444,000
222,000
444,000
subtotal
$
449,075
$ 574,000
$ 248,276
$ 534,000
Total Function 7900 $ 1,666,980 $ 1,967,316 $ 900,668 $ 1,934,833
City of Aventura Page 28 Charter School Fund Budget
ACCOUNT #
SCHOOL
OBJECT
CODE
CITY OF AVENTURA
CHARTER SCHOOL
2016117
BUDGETARY ACCOUNT SUMMARY
190-6009-669
Child Care Supervision 9102
2014116
ACTUAL
DESCRIPTION
2016/16
APPROVED
BUDGET
2016/16
HALF YEAR
ACTUAL
2016117
CITY MANAGER
PROPOSAL
Operating
Expenditures/Expenses
3113
310
Contract-Recreation Programs $ 110,452 $
110,000
$ 63,383
$ 120,000
3201
312
Accounting & Auditing Fees 2,000
1,000
500
1,000
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 10,483
9,000
3,961
9,000
4635
350
Repairs & Maintenance 7,802
8,500
4,250
8,500
5290
590
Other Mat'I & Supply 2,343
5,500
6,870
5,500
subtotal $ 146,080 $
147,000
$ 85,464
$ 157,000
Total Function 9102 $ 146,080 $
147,000
$ 85,464
$ 157,000
City of Aventura
Page 29
Charter School Fund Budget
SCHOOL
OBJECT
ACCOUNT # CODE DESCRIPTION
CITY OF AVENTUM
CHARTER SCHOOL
2016117
BUDGETARY ACCOUNT SUMMARY
190-6010-569
Capital Outlay 7400
2014115
ACTUAL
Capital Outlay
2015116
6401 692
Computer Equipment >5000
6402 643
Computer Equipment <5000
6410 640
Furniture, Fixture & Equipment
City of Aventura
Total Function 7400
Upgrade Network Switches and Routers
Replace 2 Servers
Replace AV Equipment and/or Smartboards
Subtotal
2015116
2015116
2016117
APPROVED
HALF YEAR
CITY MANAGER
BUDGET
ACTUAL
PROPOSAL
$ 44,912 $ 80,100 $ 75,442 $ 65,500
96,864 143,750 130,360 227,500
5,528 50,000 - -
$ 147,304 $ 273,850 $ 205,802 $ 293,000 11
$ 10,000
10,000
45,500
Replace 85 Laptops/Computers
$ 102,000
Add 90 New Laptops
108,000
Replace Color Laser Printer
3,500
Replace Secuity Cameras
5,000
Mobile Learning Computer Labs
9,000
Subtotal
$ 227.500
Page 30
Charter School Fund Budget
ORDINANCE NO. 2016 -
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 2016/17 (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 2016/2017 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, 2016 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 2016/2017 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