Ordinance No. 2017-05 - Adopting ACES (Charter School) Budget for FY 2017-2018 - May 2, 2017 ORDINANCE NO. 2017-05
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING
THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL
BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR
FISCAL YEAR 2017/2018 (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 2017/2018 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. 2017-05
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, 2017 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 2017/2018 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. 2017-05
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 Shelley, who moved its
adoption on first reading. This motion was seconded by Vice Mayor Narotsky, and upon
being put to a vote, the vote was as follows:
Commissioner Denise Landman Yes
Commissioner Dr. Linda Marks Yes
Commissioner Gladys Mezrahi Yes
Commissioner Robert Shelley Yes
Commissioner Howard Weinberg Yes
Vice Mayor Marc Narotsky 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 Narotsky,
and upon being put to a vote, the vote was as follows:
Commissioner Denise Landman Yes
Commissioner Dr. Linda Marks Yes
Commissioner Gladys Mezrahi Yes
Commissioner Marc Narotsky Yes
Commissioner Robert Shelley Yes
Vice Mayor Howard Weinberg Yes
Mayor Enid Weisman Yes
Page 3 of 4
City of Aventura Ordinance No. 2017-05
PASSED AND ADOPTED on first reading this 20th day of April, 2017.
PASSED AND ADOPTED on second reading this 2nd day of May, 2017.
..48: At . ...0
W-;Ph.'
e64 oa 5%e fr, ENID WEISMAN, MAYOR
ATTEST:
_____AAA.;-:_or)
ELLISA L. HORVATH, , CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
Li.4. 1.
CITY ATTORNEY
Page 4 of 4
it of vertu raff=
Charter School Budged
-lSCAL YEAR 2017/2018
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 Dr. Linda Marks
Commissioner Denise Landman
Commissioner Gladys Mezrahi
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 2017/18
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 2017
City of
Aventura
G,NcmrncrLt C.CFIEU
19:00 West C CXknMw Club Drive
ALrncura, Fbdda 33180
The Honorable Mayor and City Commission
Aventura City of Excellence School Board of Directors
City of Aventura
Aventura, Florida 33180
RE: 2017/18 Charter School Fund Budget Message
Members of the City Commission:
i
ACES
cukhmNng Con sy
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
2017, for your review and consideration. This budget document represents the 15th 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 2017/18 school year represents the 15th 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 2.3% or $214,069, 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 anticipated 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,
a pilot program for one-to-one computing to enhance instruction and technology
expansions including new laptops, mobile learning computer labs, computer
replacements and smartboards.
Summary of All Budgetary Funds
The total proposed budget for 2017/18, including all operating and capital outlay, is
$9,482,629. The majority of the budget is Personnel Services at $6,028,394. Operating
expenditures total $2,567,235. 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 $353,000.
Other Uses Capital Outlay
6% 4%
Operating
Expenditures
27%
Personnel
LN Services
63
MOMA
City of Aventura Page 2 Charter School Fund Budget
The following chart shows a comparison of the department's budgets for the past two years.
i otai costs increasea Dv 2.j,/o.
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
84.2% _\
Charter School Fund Budget Revenues Charges for
Services
5.3%
Misc. Income
6.6%
er Non-
ncvenues
4.0%
City of Aventura Page 3 Charter School Fund Budget
Increase
2016/17
2017/18
(Decrease)
% Change
Revenues
State Shared Revenues
$ 7,757,074
$
7,980,879
$
223,805
2.9%
Charges for Services
520,000
500,000
(20,000)
-3.8%
Misc. Income
613,000
623,000
10,000
1.6%
Other Non -Revenues
378,486
378,750
264
0.1%
Total Revenues
$9,268,560
$
9,482,629
$
214,069
2.3%
Expenditures
K-3 Basic
$ 2,329,304
$
2,373,717
$
44,413
1.9%
4-8 Basic
2,865,157
2,951,999
86,842
3.0%
Exceptional Student Program
259,355
253,886
(5,469)
-2.1%
Substitute Teachers
107,428
108,824
1,396
1.3%
Instruct Media Services
70,637
72,892
2,255
3.2%
School Administration
1,056,846
1,069,770
12,924
1.2%
Pupil Transit Services
195,000
195,000
-
0.0%
Operation of Plant
1,934,833
1,953,541
18,708
1.0%
Child Care Supervision
157,000
150,000
(7,000)
-4.5%
Capital Outlay
293,000
353,000
60,000
20.5%
Total Expenditures
$ 9,268,560
$
9,482,629
$
214,069
2.3%
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
84.2% _\
Charter School Fund Budget Revenues Charges for
Services
5.3%
Misc. Income
6.6%
er Non-
ncvenues
4.0%
City of Aventura Page 3 Charter School Fund Budget
Charter School Fund Budget Expenditures
Exceptional Substitute
Teachers Instruct Media
Student Program 1% Services
3% I 1%
^Pupil Transit
School / Services
Administration 2%
11%
4-8 Basic
31% Operation of Plant
21%
K-3 Basic
25% OF
Child Care
Supervision
Capital Outlay 1%
4%
The 2017/18 school year represents the 15th 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, increasing parental involvement, integration
of science, technology, engineering, arts 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 a continued 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 vertical alignment of ACES
reading, 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,
Smart Boards, interactive televisions, document readers, projectors in classrooms,
instructional software and online programs. All students have the opportunity to
participate in instructional programs featuring laptops, iPads and bring your own device.
All devices have access to wireless connectivity. ACES will continue to implement a
laptop classroom designed to increase achievement and engagement of at -risk readers
City of Aventura Page 4 Charter School Fund Budget
in grades six to eighth and will add one-to-one computing devices for all fifth grade
students.
• 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, typing program, Robotics, Mind Lab, Math Matters, Manner Academy 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, A Million Men in the Making assembly for 5th —8 th
grade boys and motivational female speakers for 5th —8 th grade girls.
• 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, Arts and Math (STEAM) initiative
fostering grade level specific STEAM projects.
• Competitive Athletics — Compete at the middle school level in the International 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. Security measures include an upgraded camera
system, panic alarms, window tinting, key card access, inside locks on doors and alarm
system.
Revenues
The revenues, available for allocation in the 2017/18 Fiscal Year, are anticipated to be
$9,482,629. This is an increase of $214,069 or 2.3% 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 $7,171,479 and is based on $7,031 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 anticipated actions taken by the State Legislature. School lunch
City of Aventura Page 5 Charter School Fund Budget
reimbursement revenues are estimated to be $90,000. The transportation reimbursement
amount is $131,000 and is based on 400 students requiring bus service. Capital Outlay
revenue is estimated to be $485,000.
Charges for Services — The amount projected for Food Service Fees is $185,000. After School
Program includes revenues derived from fees charged for After School Child Care and is
estimated to be $315,000.
Miscellaneous Income — The total amount is $623,000. 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 2017/18 expenditures contained within this budget total $9,482,629 and are
balanced with the projected revenues.
Personnel Services
Personnel Services are budgeted at $6,028,394 or 63% of the budget. No new positions were
added to the budget. Teacher salary increases reflect the performance pay plan instituted 2
years ago 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.
93
92.5
92
91.5
91
90.5
90
Full - Time Staff Comparison
93
2012/13 2013/14 2014/15 2015/16 2016/17 2017/18
City of Aventura Page 6 Charter School Fund Budget
The following outlines the staffing level detail comparisons to the prior fiscal year:
2016117 2017118
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
Match Coach 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 1.00
1.00
Business Manager 1.00
1.00
Administrative Secretary 1.00
1.00
Receptionist 2.00
2.00
Reg istrar/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 $2,567,235 which represents
27% of the budget.
This is $12,473 more than the prior year largely due to increased costs. The major expenses
are as follows:
• CSUSA education/administrative fee - $306,000
• Food services - $275,000
• Building maintenance contract - $206,000
• Transportation services contract - $195,000
• Textbooks - $176,000
• Field Trips and School Events - $162,000
• Other materials and supplies - $152,500
• Electricity - $130,000
• MDCSB Administrative Fee -$144,743
• After school Programs - $115,000
City of Aventura Page 7
Charter School Fund Budget
• Repairs and Maintenance - $98,500
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 $353,000 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 the classroom instruction through the
implementation of increased wireless network capabilities, a bring your own device
program, mobile labs, classroom labs, interactive televisions, IPad carts and a pilot
program for one-to-one computing to enhance instruction.
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. Leka
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 in the school community
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
throughout the campus. Students also participate in a "bring your own device program."
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, Foundations, Reading Plus and I Ready. At -risk readers in
middle school enroll in an intensive reading course which offers 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 student needs and are offered both
before and after school. These programs include small group writing instruction, focused math
tutorials, science study group, civics study group and a Saturday reading and math academy.
Gifted students in grades one - three 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 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 English Language Arts.
City of Aventura Page 14 Charter School Fund Budget
ACES science specialist works with all students' grades kindergarten through fourth grade on
a weekly basis by providing integrated labs in their classrooms. A science lab program
provides students with hands-on application of core curriculum. Students in fifth grade
experiment in the science lab two times per week. The lab facilitator co -teaches with the
classroom teacher to ensure instruction and labs are seamlessly aligned. All middle school
students enroll in comprehensive science courses that emphasize 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
enroll in introduction to Spanish and can elect to take high school honors level Spanish I. 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 eight elective courses. Elective courses include Horticulture,
Television Production, Modern Dance, Art, Ceramics, Keyboarding, Team Sports and Drama.
All middle school students are invited to participate in after school teams including volleyball
and basketball. 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, Military and Drill Marching, Time Travel, Scrapbooking, Table Tennis,
Contemporary Dance, Middle Eastern Dance, Readers Theater, 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".
2011/12 Actual: A
2012/13 Actual: A
2013/14 Actual: A
2014/15 Actual: A
2015/16 Actual: A
2) Indicator: Percent of parents that completed all 20 required volunteer hours by the end of the
year.
2011/12 Actual: 100%
2012/13 Actual: 100%
2013/14 Actual: 100%
City of Aventura Page 15 Charter School Fund Budget
2014/15 Actual: 100%
2015/16 Actual: 100%
3) Indicator: Number of students enrolled shall be 95% of the number allowed by the School
Charter.
2011/12 Actual: 100%
2012/13 Actual: 100%
2013/14 Actual: 100%
2014/15 Actual: 100%
2015/16 Actual: 100%
4) Indicator: The year-to-year retention rate shall be 90%.
2011/12 Actual: 98%
2012/13 Actual: 98%
2013/14 Actual: 98%
2014/15 Actual: 98%
2015/16 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%.
2011/12 Actual: 99%
2012/13 Actual: 99%
2013/14 Actual: 99%
2014/15 Actual: 99%
2015/16 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.
2011/12 Actual: All in compliance
2012/13 Actual: All in compliance
2013/14 Actual: All in compliance
2014/15 Actual: All in compliance
2015/16 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.
2011/12 Actual: All in compliance
2012/13 Actual: All in compliance
2013/14 Actual: All in compliance
2014/15 Actual: All in compliance
2015/16 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%
2015/16 Actual: 82%
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%
2015/16 Actual: 88%
10) Indicator: All Students will achieve high science standards as measured by Sunshine State
Standards Performance Standards.
2011/12 Actual: 81%
2012/13 Actual: 85%
2013/14 Actual: 78%
2014/15 Actual: 88%
2015/16 Actual: 86%
City of Aventura Page 17 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL FUND 190
BUDGET CATEGORY SUMMARY
2017/18 (July 1 - June 30)
FUND DESCRIPTION
CATEGORY
2015/16
ACTUAL
2016/17
APPROVED
BUDGET
2016/17
HALF YEAR
ACTUAL
2017/18
CITY MANAGER
PROPOSAL
259,355
REVENUE PROJECTIONS
253,886
160,732
State Shared Revenues
$ 7,805,054 $
7,757,074 $
3,753,515
$ 7,980,879
Charges for Services
494,477
520,000
234,165
500,000
Misc. Income
526,875
613,000
245,587
623,000
Other Non -Revenues
100,000
378,486
328,486
378,750
Total Revenues
$ 8,926,406 $
9,268,560 $
4,561,753
$ 9,482,629
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
Revenues over(under) Expenditures
City of Aventura
EXPENDITURES
$ 2,159,337 $ 2,329,304 $ 987,609 $ 2,373,717
2,827,518
2,865,157
1,175,247
2,951,999
230,203
259,355
104,204
253,886
160,732
107,428
118,527
108,824
57,858
70,637
34,387
72,892
1,073,297
1,056,846
500,856
1,069,770
193,400
195,000
96,700
195,000
1,753,396
1,934,833
905,092
1,953,541
121,467
157,000
61,061
150,000
243,869
293,000
214,412
353,000
$ 8,821,077 $ 9,268,560 $ 4,198,095 $ 9,482,629
$ 105,329 $
Page 18
- $ 363,658 $ -
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2017/18
DEPARTMENT DESCRIPTION
This department is responsible for the organization, operation and management of the City's charter
School. By focusing on low student teacher ratios, high academic standards and parental
participation, the school provides a first class learning environment for the City's children. The school
operations are provided in conjunction with a service contract with Charter Schools LISA_
2016/16 2016/17 2016/17 2017/18
ACTUAL APPROVED HALF YEAR CITY MANAGER
CATEGORY RECAP BUDGET ACTUAL PROPOSAL
Personnel Services
$ 5,737,325 $
5,886,798 $
2,545,086 $
6,028,394
Operating Expenditures
2,369,173
2,554,762
1,206,077
2,567,235
Other Uses
470,710
534,000
232,520
534,000
Capital Outlay
243,869
293,000
214,412
353,000
To
$ 8,821,077 $
9,268,660 $
4,198,096 $
9,482,629
CSUSA
Educational/
Administrative
Services
City of Aventura
Organization Chart
City Manager
School Operations
Page 19
School Advisory
Committee
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL FUND 190
REVENUE PROJECTIONS
2017/18
ACCOUNT #
SCHOOL
REVENUE
CODE
DESCRIPTION
2016/16
ACTUAL
2016/17
APPROVED
BUDGET
2016/17
HALF YEAR
ACTUAL
2017/18
CITY MANAGER
PROPOSAL
State Shared Revenues:
3611000
3431
Interest Earnings
3359050
3261
School Lunch Reimbursement
$ 100,387 $
81,000 $
33,030
$ 90,000
3359100
3310
Florida Education Finance Program
6,979,874
6,949,674
3,480,727
7,171,479
3359201
3361
A+ Revenues
97,516
98,400
-
98,400
3359301
Best & Brightest
66,053
-
-
-
3359701
9,000
E- Rate Program
12,449
5,000
-
5,000
3359800
3354
Transportation
124,932
138,000
64,212
131,000
3359910
3391
Capital Outlay
423,843
485,000
175,546
485,000
96,176
Subtotal
200,000
$ 7,805,054 $
7,757,074 $
3,753,515
$ 7,980,879
Charges for Services:
3478050 3450 Food Service Fees $ 172,298 $ 235,000 $ 80,640 $ 185,000
3479050 3473 After School Programs 322,179 285,000 153,525 315,000
Subtotal $ 494,477 $ 520,000 $ 234,165 $ 500,000
City of Aventura
Page 20
Charter School Fund Budget
Misc. Income:
3611000
3431
Interest Earnings
$
17,494
$
9,000
$
2,697
$
9,000
3661900
3495
Misc. Revenues
134,426
230,000
89,407
230,000
3661910
3495
Sport Program Fundraising
9,942
9,000
3,360
9,000
3661955
3467
Field Trips/Special Programs
167,743
175,000
53,947
175,000
3665000
3469
Other Private Source Revenue
197,270
190,000
96,176
200,000
Subtotal
$
526,875
$
613,000
$
245,587
$
623,000
Other Non -Revenues:
3811039
3610
Transfers In
$
100,000
$
100,000
$
50,000
$
100,000
3999000
3489
Beginning Surplus
-
278,486
278,486
278,750
Subtotal
$
100,000
$
378,486
$
328,486
$
378,750
Total Revenues
$
8,926,406
$
9,268,560
$
4,561,753
$
9,482,629
City of Aventura
Page 20
Charter School Fund Budget
BUDGETARY ACCOUNT SUMMARY
190-6001-669
K-3 Basic 6101
ACCOUNT #
SCHOOL
OBJECT
CODE
DESCRIPTION
2016/16
ACTUAL
2016/17
APPROVED
BUDGET
2016/17
HALF YEAR
ACTUAL
2017/18
CITY MANAGER
PROPOSAL
Personnel Services
Cell Phone
840
840
420
1220
120
Teacher $
1,487,390 $
1,487,494 $
641,341
$ 1,512,873
1230
130
Other Certified Instruction
137,990
185,968
96,164
190,913
4,500
5410
Reading Specialist
Memberships/Dues/Subscription
260
1,500
1,194
1,500
5411
Instructional Counselor
Textbooks
42,703
70,000
37,144
70,000
Assistant Principal
subtotal $
80,051 $
118,840 $
63,126 $
1250
150
Kindergarten Aides (P/T) 7
99,291
100,263
30,762
103,393
Admin. Asst.
1502
291
Bonuses
13,500
48,000
5,291
48,000
1503
291
Stipends
16,050
32,350
-
34,558
2101
221
Social Security- matching
128,210
135,690
55,485
138,249
2201
211
Pension
12,158
12,804
5,778
13,055
2301
231
Health, Life & Disability Insurance
137,102
159,085
67,715
159,169
2302
232
Dental Insurance
17,585
20,752
7,793
20,752
2401
241
Workers' Compensation
26,696
23,058
13,406
28,915
2501
250
Unemployment Compensation
3,314
5,000
748
5,000
subtotal $
2,079,286 $
2,210,464 $
924,483
$ 2,254,877
Operatina Exaenditures/Exaenses
4001
330
Travel/Conferences/Training $
894 $
4,000 $
4,263 $
4,000
4101
Cell Phone
840
840
420
840
5290
590
Other Mat'I & Supply
33,483
38,000
20,105
38,000
5299
790
Miscellaneous Expense
1,871
4,500
-
4,500
5410
521
Memberships/Dues/Subscription
260
1,500
1,194
1,500
5411
520
Textbooks
42,703
70,000
37,144
70,000
subtotal $
80,051 $
118,840 $
63,126 $
118,840
Total Function 6101
City of Aventura
Page 21
$ 2,169,337 $ 2,329,304 $ 987,609 $ 2,373,717 11
Charter School Fund Budget
ACCOUNT #
SCHOOL
OBJECT
CODE
CITY OF AVENTURA
CHARTER SCHOOL
2017/18
BUDGETARY ACCOUNT SUMMARY
190-6002-569
4-8 Basic 5102
2015/16
ACTUAL
DESCRIPTION
2016/17
APPROVED
BUDGET
2016/17
HALF YEAR
ACTUAL
2017/18
CITY MANAGER
PROPOSAL
Personnel Services
1220
120
Teacher
$ 2,058,030
$
1,963,069
$
853,277
$
2,054,494
1230
130
Other Certified Instruction
90,110
147,976
46,146
92,995
Assistant Principal
1250
150
Comm Spec/Instructional Asst.
20,790
16,380
3,666
27,040
1502
291
Bonuses
17,500
60,000
6,124
60,000
1503
291
Stipends
71,089
62,500
13,256
91,868
2101
221
Social Security- matching
164,010
162,748
66,285
166,351
2201
211
Pension
18,698
15,956
8,127
16,309
2301
231
Health, Life & Disability Insurance 143,766
173,440
62,978
173,558
2302
232
Dental Insurance
17,411
26,752
6,796
26,752
2401
241
Workers' Compensation
31,529
27,657
16,940
34,792
2501
250
Unemployment Compensation
3,531
5,000
504
5,000
subtotal $ 2,636,464
$
2,661,478
$
1,084,099
$
2,749,159
Operating
Expenditures/Expenses
4001
330
Travel/Conferences/Training
$ 12,120
$
6,000
$
7,948
$
6,000
4101
Cell Phone
840
840
420
840
5290
590
Other Mat'I & Supply
59,219
68,000
34,092
68,000
5299
790
Miscellaneous Expense
744
3,000
-
3,000
5410
521
Memberships/Dues/Subscription -
839
-
-
5411
520
Textbooks
101,609
103,000
40,955
103,000
5901
791
Athletic Activities
16,522
22,000
7,733
22,000
subtotal $ 191,054
$
203,679
$
91,148
$
202,840
Total Function 5102
$ 2,827,518
$
2,865,157
$
1,175,247
$
2,951,999
City of Aventura
Page 22
Charter School Fund Budget
ACCOUNT#
SCHOOL
OBJECT
CODE
CITY OF AVENTURA
CHARTER SCHOOL
2017/18
BUDGETARY ACCOUNT SUMMARY
190-6003-569
Exceptional Student Program 5250
2015/16
ACTUAL
DESCRIPTION
2016/17
APPROVED
BUDGET
2016/17
HALF YEAR
ACTUAL
2017/18
CITY MANAGER
PROPOSAL
Personnel Services
1220
120
Teacher $
91,184
$
98,765
$
59,320
$
91,424
1230
130
Other Certified Instruction
Dean of Student Services
63,263
64,165
5,001
66,091
1502
291
Bonuses
1,000
5,000
-
5,000
2101
221
Social Security- matching
11,712
12,464
4,771
12,050
2201
211
Pension
159
1,222
67
1,181
2301
231
Health, Life & Disability Insurance
9,326
13,321
1,160
13,308
2302
232
Dental Insurance
677
1,800
443
1,800
2401
241
Workers' Compensation
2,103
2,118
1,126
2,520
2501
250
Unemployment Compensation
197
-
-
-
subtotal $
179,621
$
198,855
$
71,888
$
193,374
Operating
Expenditures/Expenses
3190
310
Prof & Tech Services -SPED $
46,199
$
51,000
$
29,938
$
51,000
4001
330
Travel/Conferences/Training
-
1,012
-
1,012
5290
590
Other Mat'I & Supply
3,644
6,000
2,348
6,000
5299
790
Miscellaneous Expense
739
1,500
30
1,500
5410
521
Memberships/Dues/Subscription
-
988
-
1,000
subtotal -$
50,582
$
60,500
$
32,316
$
60,512
Total Function 5250 $
230,203
$
259,355
$
104,204
$
253,886
City of Aventura
Page 23
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2017/18
BUDGETARY ACCOUNT SUMMARY
190-6004-669
Substitute Teachers 5901
SCHOOL
OBJECT
ACCOUNT # CODE DESCRIPTION
Personnel Services
28,982 $
1220
120
Pool Sub
1225
140
Teacher -P/T
1502
291
Bonuses
2101
221
Social Security- matching
2201
211
Pension
2301
231
Health, Life & Disability Insurance
2302
232
Dental Insurance
2401
241
Workers' Compensation
2501
250
Unemployment Compensation
975
1,093
Total Function 5901
City of Aventura
2016/16
ACTUAL
2016/17 2016/17 2017/18
APPROVED HALF YEAR CITY MANAGER
BUDGET ACTUAL PROPOSAL
$ 30,678 $
28,982 $
11,977 $
30,042
105,549
65,000
86,192
65,000
500
500
-
500
10,295
5,736
7,464
5,817
-
217
-
225
10,330
4,418
10,217
4,423
1,572
600
764
600
918
975
1,093
1,217
890
1,000
820
1,000
Page 24
$ 160,732 $ 107,428 $ 118,527 $ 108,824 11
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2017118
BUDGETARY ACCOUNT SUMMARY
190-6006-669
Instruct Media Services 6200
ACCOUNT #
SCHOOL
OBJECT
CODE
DESCRIPTION
2016/16
ACTUAL
2016117
APPROVED
BUDGET
2016117
HALF YEAR
ACTUAL
2017118
CITY MANAGER
PROPOSAL
Personnel Services
1230
130
Media Specialist $
48,018 $
54,905 $
25,922
$ 56,803
1502
291
Bonuses
500
2,500
-
2,500
2101
221
Social Security- matching
2,894
4,200
1,683
4,345
2201
211
Pension
-
341
-
355
2301
231
Health, Life & Disability Insurance
3,862
4,377
3,453
4,380
2302
232
Dental Insurance
526
600
316
600
2401
241
Workers' Compensation
715
714
382
909
2501
250
Unemployment Compensation
144
-
43
-
subtotal $
56,659 $
67,637 $
31,799
$ 69,892
II Operating Expenditures/Expenses
5411 520 Textbooks
Total Function 6200
City of Aventura
$ 1,199 $ 3,000 $ 2,588 $ 3,000
subtotal $ 1,199 $ 3,000 $ 2,588 $ 3,000
1 57,858 $ 70,637 $ 34,387 $ 72,892 11
Page 25
Charter School Fund Budget
3114
2016/17
CITY OF AVENTURA
4001
330
Travel/Conferences/Training
CHARTER SCHOOL
201
Automobile Allowance
4101
2017/18
Telephone
4855
BUDGETARY ACCOUNT SUMMARY
Field Trips/School Events
4856
6,907
190-6006-569
5290
590
School Administration 7300
5410
SCHOOL
Memberships/Dues/Subscription
2015/16
25,000
OBJECT
25,000
ACTUAL
COUNT #
CODE
DESCRIPTION
$ 491,814 $
rsonnel Services
206,183 $
461,000
1211
110
Administrators
$ 220,162 $
Dean
Principal
1260
160
Other Support Personnel
262,264
2 Receptionist
Administrative Secretary
Registrar/Com pliance/ESE
Business Manager
Network/Comp Tech
1502
291
Bonuses
500
2101
221
Social Security- matching
33,464
2201
211
Pension
22,774
2301
231
Health, Life & Disability Insurance 31,470
2302
232
Dental Insurance
3,217
2401
241
Workers' Compensation
7,067
2501
251
Unemployment Compensation
565
subtotal $ 581,483 $
3114
2016/17
After School Programs
4001
330
Travel/Conferences/Training
4041
201
Automobile Allowance
4101
15,019
Telephone
4855
790
Field Trips/School Events
4856
6,907
Special Events
5290
590
Other Mat'I & Supply
5410
521
Memberships/Dues/Subscription
22,076
25,000
subtotal
Total Function 7300
City of Aventura
Page 26
2016/17
2016/17
2017/18
APPROVED
HALF YEAR
CITY MANAGE
BUDGET
ACTUAL
PROPOSAL
41,787
15,019
41,803
212,623 $
145,639 $
215,919
264,868 98,213 267,80711
6,500
-
6,500
36,528
16,069
37,005
24,633
11,398
25,296
41,787
15,019
41,803
4,700
1,334
4,700
6,207
6,907
7,740
2,000
94
2,000
599,846 $
294,673 $
608,770
$ 138,079 $
98,000 $
66,237 $
115,000
11,649
10,000
7,643
10,000
5,400
5,400
2,700
5,400
600
600
300
600
184,591
162,000
47,253
162,000
127,836
153,000
69,854
140,000
22,076
25,000
9,717
25,000
1,583
3,000
2,479
3,000
$ 491,814 $
457,000 $
206,183 $
461,000
$ 1,073,297 $
1,056,846 $
500,856 $
1,069,770
Charter School Fund Budget
SCHOOL
OBJECT
ACCOUNT # CODE DESCRIPTION
Operating Expenditures/Expenses
3190 310 Prof & Tech Services
Total Function 7800
City of Aventura
CITY OF AVENTURA
CHARTER SCHOOL
2017118
BUDGETARY ACCOUNT SUMMARY
190-6006.669
Pupil Transit Services 7800
Page 27
2016116
ACTUAL
2016117
2016117
2017118
APPROVED
HALF YEAR
CITY MANAGER
BUDGET
ACTUAL
PROPOSAL
$ 193,400 $ 195,000 $ 96,700 $ 195,000
$ 193,400 $ 195,000 $ 96,700 $ 195,000
Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2017/18
BUDGETARY ACCOUNT SUMMARY
190-6008-569
Operation of Plant 7900
ACCOUNT #
SCHOOL
OBJECT
CODE
DESCRIPTION
2015/16
ACTUAL
2016/17
APPROVED
BUDGET
2016/17
HALF YEAR
ACTUAL
2017/18
CITY MANAGER
PROPOSAL
Personnel Services
1260
160
Other Support Personnel
$ 33,717
$
32,427
$ 15,488
$
34,403
Janitor
2101
221
Social Security- matching
2,524
2,481
1,192
2,632
2201
211
Pension
4,384
4,540
2,168
4,816
2301
231
Health, Life & Disability Insurance
922
142
-
647
2302
232
Dental Insurance
-
500
-
-
2401
241
Workers' Compensation
1,533
1,000
769
1,000
subtotal
$ 43,080
$
41,090
$ 19,617
$
43,498
Operating Expenditures/Expenses
3148
312
Planning/Management Fee CSUSA
$ 279,756
$
300,000
$ 150,000
$
306,000
3149
MDCSB Administrative Fee
141,446
144,743
69,981
144,743
3201
312
Accounting & Auditing Fees
12,700
11,000
10,500
11,300
3431
310
Contract -Food Services
278,869
275,000
123,545
275,000
4101
370
Communications
77,238
70,000
37,040
75,000
4301
430
Electricity
126,402
140,000
63,063
130,000
4320
380
Pub Ut Svc Othr Energy Sv
25,935
24,000
17,899
24,000
4440
360
Office Equip - Leasing Expense
38,034
28,000
21,687
38,000
4501
320
Insurance & Bond Premium
9,792
35,000
1,087
35,000
4620
350
Contract- Building Maintenance
154,303
197,000
78,830
197,000
4635
350
Repairs & Maintenance
63,192
90,000
74,510
90,000
5120
Computer Supplies/Software
25,449
35,000
4,475
40,000
5290
590
Other Mat'I & Supply
6,490
10,000
338
10,000
subtotal
$ 1,239,606
$
1,359,743
$ 652,955
$
1,376,043
Other Uses
5901
790
Contingency
$ 24,491
$
85,000
$ 10,172
$
85,000
5905
790
AACC Expenses
2,219
5,000
348
5,000
9129
921
Lease Payments to City Debt Service Fund
444,000
444,000
222,000
444,000
subtotal
$ 470,710
$
534,000
$ 232,520
$
534,000
Total Function 7900 $ 1,753,396 $ 1,934,833 $ 905,092 $ 1,953,541
City of Aventura Page 28 Charter School Fund Budget
CITY OF AVENTURA
CHARTER SCHOOL
2017118
BUDGETARY ACCOUNT SUMMARY
190-6009-569
Child Care Supervision 9102
SCHOOL
OBJECT
ACCOUNT # CODE DESCRIPTION
Operating
Expenditures/Expenses
3113
310
Contract -Recreation Programs
3201
312
Accounting & Auditing Fees
4301
430
Electricity
4501
320
Insurance & Bond Premium
4620
350
Contract- Building Maintenance
4635
350
Repairs & Maintenance
5290
590
Other Mat'I & Supply
Total Function 9102
City of Aventura
2015116
ACTUAL
2016117 2016117 2017118
APPROVED HALFYEAR CITY MANAGER
BUDGET ACTUAL PROPOSAL
$ 88,770 $
120,000 $
44,241 $
114,000
1,000
1,000
500
-
10,000
10,000
5,000
10,000
3,000
3,000
1,500
3,000
8,816
9,000
4,500
9,000
8,500
8,500
4,250
8,500
1,381
5,500
1,070
5,500
subtotal 121,467 $
157,000 $
61,061 $
150,000
-$
$ 121,467 $
157,000 $
61,061 $
150,000
Page 29
Charter School Fund Budget
SCHOOL
OBJECT
ACCOUNT # CODE DESCRIPTION
CITY OF AVENTURA
CHARTER SCHOOL
2017/18
BUDGETARY ACCOUNT SUMMARY
190-6010-669
Capital Outlay 7400
2016/16
ACTUAL
Capital Outlay
$ 115,000
6401 692
Computer Equipment >5000
6402 643
Computer Equipment <5000
6410 640
Furniture, Fixture & Equipment
Mobile Learning Computer Labs
Total Function 7400
Replace Network Switches and Routers
Phone System Upgrade
Replace AV Equipment and/or Smartboards
Subtotal
2016/17 2016/17 2017/18
APPROVED HALF YEAR CITY MANAGER
BUDGET ACTUAL PROPOSAL
$ 75,442 $ 65,500 $ 49,721 $ 102,000
132,912 227,500 152,728 237,000
35,515 - 11,963 14,000
$ 243,869 $ 293,000 $ 214,412 $ 363,000
$ 45,000
5,000
52,000
$ 102,000
Replace 115 Laptops/Computers
$ 115,000
Add 30 New Laptops
30,000
150 Tablet Computers
63,000
Replace Security Cameras
5,000
Mobile Learning Computer Labs
24,000
Subtotal
$ 237.000
Classroom Desk Replacements
City of Aventura
Page 30
Charter School Fund Budget
ORDINANCE NO. 2017 -
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 2017/18(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 2017/2018 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 2017/2018 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