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Ordinance No. 2018-07 Adopting Aventura City of Excellence School (ACES) Budget FY 2018-2019 - May 1, 2018 ORDINANCE NO. 2018-07 AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR 2018/2019 (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 2018/2019 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. 2018-07 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, 2018 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 2018/2019 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. 2018-07 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 Narotsky, who moved its adoption on first reading. This motion was seconded by Commissioner Landman, and upon being put to a vote, the vote was as follows: Commissioner Denise Landman Yes Commissioner Dr. Linda Marks Yes Commissioner Gladys Mezrahi Yes Commissioner Marc Narotsky Yes Commissioner Howard Weinberg Yes Vice Mayor Robert Shelley Yes Mayor Enid Weisman Yes The foregoing Ordinance was offered by Commissioner Narotsky, who moved its adoption on second reading. This motion was seconded by Commissioner Landman, and upon being put to a vote, the vote was as follows: Commissioner Denise Landman Yes Commissioner Dr. Linda Marks Yes Commissioner Marc Narotsky Yes Commissioner Robert Shelley Yes Commissioner Howard Weinberg Yes Vice Mayor Gladys Mezrahi Yes Mayor Enid Weisman Yes Page 3 of 4 City of Aventura Ordinance No. 2018-07 PASSED on first reading this 19th day of April, 2018. PASSED AND ADOPTED on second reading this 1st day of May, 2018. jZ ----- — ENID WEISMAN, MAYOR /,$ r (4 ,ii 5%e y ATTEST: �' ELLISA L. HORVATH, 6i, CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: tVil klY\ 1/V\-(i CITY ATTORNEY Page 4 of 4 L #- - - wn n �, , = . City of Aventura Aventura City of Excellence School Charter School Budget FISCAL YEAR 2018/2019 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND BUDGET FISCAL YEAR 2018/2019 ES AG S 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 Susan L. Grant Principal Julie Alm Assistant Principals Leslie Lee Jorge Paz Anthony Tyrkala Administrative and Educational Services Provided by: Charter Schools USA i FXCQLENa SCI W- THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND BUDGET FISCAL YEAR 2018/2019 Table of Contents City Manager's Budget Message.................................................................................................................i-viii Comparative Personnel Allocation Summary..................................................................................................vi Full-Time Staff Comparison Chart..................................................................................................................vii Organization Chart/Vision Statement............................................................................................................ix INTRODUCTION .............................................................................................................................................1 Organization and Operations..................................................................................................................2 Budget Process and Procedures ........................................................................................................ 3-5 FinancialPolicies................................................................................................................................ 5-6 Philosophy and Essential Elements.................................................................................................... 6-7 Curriculum........................................................................................................................................... 7-9 Performance Criteria Matrix....................................................................................................................9 Budget Preparation Calendar................................................................................................................10 DEPARTMENT DESCRIPTION &SUMMARY OF FUND........................................................................11-12 REVENUE PROJECTION & RATIONALE...............................................................................................13-16 BUDGETARY ACCOUNT SUMMARY BY EXPENDITURE FUNCTION.................................................17-27 K-3 Basic 5101......................................................................................................................................18 4-8 Basic 5102......................................................................................................................................19 Exceptional Student Program 5250 ......................................................................................................20 SubstituteTeachers 5901 .....................................................................................................................21 Instructional Media Services 6200........................................................................................................22 School Administration 7300 ..................................................................................................................23 Pupil Transit Services 7800 ..................................................................................................................24 Operationof Plant 7900........................................................................................................................25 Child Care Supervision 9102 ................................................................................................................26 CapitalOutlay 7400 ..............................................................................................................................27 AdoptingOrdinance..................................................................................................................................29-33 i �' C(QLEVE SOW- THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK City ®f Aventura %IJGovernment Center ACES CLtk6WW:n-VCOMMUNoisy 19200 West Country Club Drive Aventura, Florida 33180 Office of the City Manager April 13, 2018 The Honorable Mayor and City Commission Aventura City of Excellence School Board of Directors City of Aventura Aventura, Florida 33180 RE- 2018/19 Charter School Fund Budget Message Members of the City Commission- In accordance with Article IV, Section 4.05 of the City of Aventura (the "City") Charter, I hereby submit the proposed Budget for the Charter School Fund for the fiscal year beginning July 1, 2018, for your review and consideration. This budget document represents the 16th year of operation of the Aventura City of Excellence School (the "School"). Our goal in the development and preparation of a realistic balanced budget was to provide the funding levels that are necessary to maintain quality educational services for our students. Budget Format/Transparency 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 Over the past years, the School has continually demonstrated that it can operate as a high performing school that provides quality educational services for our students, within the school-based revenues. We have also been fortunate to have had a very involved parent base that participates in fund-raising activities for school improvements. The overall budget increased by $248,571 or 2.62%, largely due to increases in personnel costs and enhancements to our 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% over the current year-end projection. i The following items represent important highlights in the 2018/19 proposed budget: • Teacher salary increases reflect the previously adopted performance pay plan in accordance with Florida Statute 1012.22, rewarding teachers who are rated effective and highly effective. • One additional staff position is proposed. This new staff member (i.e., Instructional Technology Coach) will provide imbedded professional development related to one- to-one computing. In addition, the Instructional Technology Coach will provide professional development for all Kindergarten through eighth grade teachers related to the meaningful integration of technology to support the acquisition of twenty-first century skills while mastering Florida State Standards. • Funds have been budgeted to provide for interactive classroom lesson software and an extension of the one-to-one computing to include fifth and sixth grade students. The technology expansions will include additional laptops, computer replacements and interactive televisions. Summary of All Budgetary Funds The total proposed budget for 2018/19, including all operating and capital outlay, is $9,731,200 and is broken down into the following categories: • Personnel Services — $6,245,548 or 64.18% • Operating Expenditures — $2,579,152 or 26.50% • Other Uses — $535,000 or 5.50% (primarily consisting of an $85,000 Contingency and $444,000 in lease payments to the Debt Service Fund to cover school construction-related debt payments). • Capital Outlay — $371,500 or 3.82% Other Uses Capltal Outlay S,S4Vv 3.523v Operating Expenditures 26.50% Personnel Services 64.18% I I The following chart shows a comparison of the department's budgets for the past two (2) fiscal years. As previously indicated, total Revenues and Expenditures increased by $248,571 or 2.62%, respectively. Charter School Budget Category Summary Increase 2017/18 2018/19 (Decrease) %Change Revenues State Shared Revenues $ 7,980,879 $ 7,954,450 $ (26,429) -0.33% Local Capital Improvement Revenue - 297,000 297,000 N/A Charges for Services 500,000 500,000 - 0.00% Miscellaneous Income 623,000 601,000 (22,000) -3.53% Other Non-Revenues 378,750 378,750 - 0.00% Total Revenues $ 9,482,629 $ 9,731,200 $ 248,571 2.62% Expenditures K-3 Basic 5101 $ 2,373,717 $ 2,385,882 $ 12,165 0.51% 4-8 Basic 5102 2,951,999 3,088,951 136,952 4.64% Exceptional Student Program 5250 253,886 246,760 (7,126) -2.81% Substitute Teachers 5901 108,824 131,596 22,772 20.93% Instructional Media Services 6200 72,892 77,957 5,065 6.95% School Administration 7300 1,069,770 1,118,784 49,014 4.58% Pupil Transit Services 7800 195,000 205,200 10,200 5.23% Operation of Plant 7900 1,953,541 1,954,570 1,029 0.05% Child Care Supervision 9102 150,000 150,000 - 0.00% Capital Outlay 7400 353,000 371,500 18,500 5.24% Total Expenditures $ 9,482,629 $ 9,731,200 $ 248,571 2.62% Charter School Fund This fund is used to account for revenues and expenditures specifically earmarked for the City's Charter School (i.e., operating and capital revenues and expenditures). Charter School Fund Budget Revenues Local Capital Improvement State Shared Revenue 3.05% Revenues 81.74% Charges for Services 5.14% Miscellaneous Income 6.18% Other Non- Revenues 3.89% III Charter School Fund Budget Expenditures Substitute Teachers 5901 Instructional Media Exceptional Student 1.35% Services 6200 Program 5250 1 0.80% 2.54% Pupil Transit School Services 7800 Administration 7300 2.11% 11.50% 4-8 Basic 5102 Operation of Plant 31.74% 7900 20.09% K-3 Basic 5101 24.52% Child Care Supervision 9102 Capital Outlay 7400 1.54% 3.82% During the 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. In the coming 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. The School will enrich a child's learning and social atmosphere through the following: • 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 the School's Word 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 the School's 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, classroom projectors, 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. The School will continue iv to implement a one-to-one classroom designed to increase achievement and engagement of at-risk readers in grades six to eighth. One-to-one computing devices for all fifth grade students will continue to be implemented. • One-to-one computing will be expanded to the sixth grade classrooms, providing students with authentic experiences to collaborate in real time across disciplines. • 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. • After school sponsored clubs — Debate Club and Coding Club • Field Trips — Experience hands-on content, living history, ecological studies, guest authors and a variety of culturally rich opportunities through a combination of on 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 fifth — eighth grade boys and motivational female speakers for fifth — eighth grade girls. • Career Awareness and Entrepreneurship — Register all eighth grade students in a comprehensive course that will allow them to begin career planning. • STEAM initiative fostering grade level specific 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 and volleyball teams. • 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. Monthly "Coffee Connections" showcasing the School's initiatives and accomplishments. • Transportation — Four (4) school buses are currently utilized to provide school bus service to approximately 400 students who live more than 2 miles and no further than 3.5 miles from the School. • Safe School Campus — The City provides 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. Expenditures The estimated 2018/19 proposed budgeted expenditures contained within this budget total $9,731,200 and are balanced with the projected revenues. v Personnel Services Personnel Services are budgeted at $6,245,548 or 64.18% of the budget and includes the new Instructional Technology Coach position as described earlier and one (1) title change from Dean to Assistant Principal in School Administration. Teacher salary increases reflect the performance pay plan instituted three (3) years ago in accordance with Florida Statute 1012.22, rewarding teachers who are rated developing, effective and highly effective. The total number of employees is 103 (94 full-time and 9 part-time). Included in the full-time positions are 87 instructional staff members. All employees, except the Principal, two (2) of the three (3) Assistant Principals and Janitor are under contract with CSUSA. Charter School Fund Comparative Personnel Allocation Summary 2 -Year Presentation 2017/18 2018/19 Function Job Class Full-Time Part-Time Total Full-Time Part-Time Total 5101 Teacher 31.00 31.00 31.00 31.00 Other Certified instruction Reading Specialist 1.00 1.00 1.00 1.00 Instructional Counselor 1.00 1.00 1.00 1.00 Assistant Principal 1.00 - 1.00 1.00 - 1.00 Teacher Assistant - 7.00 7.00 - 7.00 7.00 Administrative Assistant 1.00 - 1.00 1.00 - 1.00 Subtotal 35.00 7.00 42.00 35.00 7.00 42.00 5102 Teacher 42.00 - 42.00 43.00 - 43.00 Other Certified instruction Assistant Principal 1.00 1.00 1.00 1.00 Match Coach 1.00 - 1.00 1.00 - 1.00 Communications Specialist/instructional Asst. - 1.00 1.00 - 1.00 1.00 Subtotal 44.00 1.00 45.00 45.00 1.00 46.00- 5250 Teacher 2.00 - 2.00 2.00 - 2.00 Other Certified instruction Dean of Student Services 1.00 1.00 1.00 1.00 Subtotal 3.00 3.00 3.00 3.00 5901 Pool Sub 1.00 - 1.00 1.00 - 1.00 6200 Media Specialist 1.00 1.00 2.00 1.00 1.00 2.00 7300 Principal 1.00 - 1.00 1.00 - 1.00 Dean 1.00 1.00 - - Assistant Principal - - 1.00 1.00 Other Support Personnel Receptionist 2.00 2.00 2.00 2.00 Administrative Secretary 1.00 1.00 1.00 1.00 Regis trar/Com pliance/ESE Support 1.00 1.00 1.00 1.00 Business Manager 1.00 1.00 1.00 1.00 Network/Computer Technician 1.00 1.00 1.00 1.00 Subtotal 8.00 8.00 8.00 8.00 7900 Other Support Personnel - - 1.00 - 1.00 1.00 - 1.00 93.00 9.00 102.00 94.00 9.00 103.00 vi Full-Time Staff Comparison 9, 94 93.5 93 93 92.5 92 91.5 _ 91 90.5 90 89.5 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 Operating Expenditures The operating expenditures total $2,579,152, representing 26.50% of the proposed budget. This is $11,917 more than the prior year and includes the following major items: • Other materials and supplies - $133,500 • Textbooks - $168,000 • Building maintenance contract - $197,658 • After school Programs - $150,000 • Field Trips and School Events - $162,000 • Transportation services contract - $205,200 • CSUSA administrative/educational fee - $306,000 • MDCSB administrative fee - $147,274 • Food services - $280,000 • Electricity - $130,000 • Repairs and maintenance - $103,500 Other Uses Other Uses budgeted expenditures total $535,000 and primarily consist of an $85,000 Contingency and $444,000 in lease payments to the Debt Service Fund to cover school construction-related debt payments. Capital Outlay A total of $371,500 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 within this document and its related funding levels representing the City's continued commitment to providing a school of excellence for our community. vii The 2018/19 proposed 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 the School 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 the School. • Maintain 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 and the Finance Department. I am also extremely grateful to the City Commission for the continued support in assuring that this School remains the Aventura City of Excellence School. A Commission Meeting will be held on April 19, 2018 to review the proposed budget document in detail. Please refer any questions relating to the enclosed budget to my attention. Respectfully submitted, Susan L. Grant City Manager viii CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL Organization Chart E0ENFURA Sill City Manager CSUSA School Administrative/ Advisory Educational Committee Services Principal School Operations 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. ix i FXCQLENa S(oll'" THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/2019 i vii - i (11LE CE SC0Z\- INTRODUCTION 1 Organization and Operations The School is a special revenue fund found within the City's financial statements. The School commenced operations in August 2003 in the City and offers classes for kindergarten through eighth grade with a projected enrollment of 1,020 for the 2018/19 proposed budget. The School is funded from public funds based on enrollment and may be eligible for grants in accordance with state and federal guidelines, including food service and capital outlay. The School can accept private donations and the City can incur debt for its operations. Reporting Entity The School operates under a charter granted by the sponsoring school district, the Miami- Dade County Public School District (the "District"). The current charter is effective until June 30, 2018 but provides for a renewal of up to 15 years by mutual agreement of both parties. In 2005, the School amended the charter to include grades six through eight. In 2012, the School amended the charter to increase the School capacity from 972 to 1,032 over five years commencing with fiscal year 2012/13. The School is owned and operated by the City, is part of the City's government and is not a separate legal entity or otherwise organized apart from the City. The City was incorporated in November 1995 and operates under a Commission-Manager form of government. Management Contract The City has a contract with Charter Schools USA ("CSUSA") for administrative and educational management services for the operations of the School. All School staff, except the Principal, two Assistant Principals (Dean of Discipline & Operations and Dean of Curriculum) and the Custodian, are employees of CSUSA. Total fees projected to be paid to the management company for fiscal year 2018/19 are $306,000. The majority of the other expenditures that are reimbursed by the City to CSUSA relate to the teachers' salaries and benefits. The current agreement with CSUSA will expire on June 30, 2018. Staff is in the process of bringing a proposed agreement forward for Commission approval. The agreement provides for five (5) years through June 30, 2023 with an additional renewal term of up to five (5) years upon agreement of both parties. School Advisory Committee ("SAC") The Charter School Advisory Committee was established to facilitate the achievement of the School's mission; for its members to serve on the Educational Excellence School Advisory Council ("EESAC") and to provide input to the City Manager and Principal regarding fundraising efforts, school budget and school issues. Members of SAC will be responsible for developing and implementing the School's fundraising projects. This is a working Committee as it relates to school fundraising efforts. The Board consists of five (5) members, each of whom are parents of the School's children, elected by the parents of school children. The representatives will be as follows: • Kindergarten to Fourth grade — 2 representatives • Fifth grade to Eighth grade — 2 representatives • At large Kindergarten to Eighth grade — 1 representative 2 Budget Process and Procedures Budget Preparation/Development January: Meetings are held with the City Manager, Principal and school staff to develop Goals and to discuss issues that may impact the budget for the upcoming school year February: The following steps are taken to prepare preliminary revenue projections and forecasts developed by the Finance Department for the City Manager's review: • Forecast student enrollment. • The State's Florida Education Finance Program ("FEFP") per student allocation is projected by the State and provided to the School. • Capital Outlay funding is determined by the State based on available funding. March: The following steps are taken to forecast the School's personnel needs that are developed from input from the Principal and staff: • Review existing staffing requirements to ensure adequate coverage for student needs and new programs. • Review the current salary structure to ensure competitiveness within the School District. • Obtain benefit calculations such Pension; Health, Life and Disability Insurance; Dental Insurance and Workers' Compensation from CSUSA for each qualifying employee. April: Individual expenditure line items are developed by the Finance Department based on input from the Principal and through analysis of historical data. A draft of the budget document is prepared by the Finance Department which will be is reviewed by the City Manager and the Principal. April/May: The budget is reviewed by the School Advisory Committee. The City Manager submits the proposed budget to the City Commission (for adoption) who acts as the School's Board of Directors. June: The adopted budget is loaded into the accounting system. July 1. The adopted budget becomes effective. Budget Adoption The Charter School budget is approved via Ordinance at two (2) City Commission public meetings scheduled for April 19, 2018 and May 1, 2018, respectively. The adopted budget is integrated into the accounting software system effective July 1, 2018. 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 3 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 expenditures 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 one (1) 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 of the School's authorized budgeted positions. 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 City's Charter School Fund Budget, 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 principle 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 ("ARB"s). During June 1999, the Government Accounting Standards Board ("GASB") issued Statement No. 34. This statement established new accounting and financial reporting 4 standards for state and local governments. The Charter School Fund implemented the new financial reporting requirements of GASB 34. Financial Policies The School's financial policies, as outlined below, set forth the basic framework for its overall fiscal management. Operating independently of changing circumstances and conditions, these policies assist the decision-making process of the City Manager and the 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 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. At a minimum, the School will maintain an accessible cash reserve equivalent to four (4) 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 expenditures or revenues at the same time. This applies to personnel, equipment and any other peripheral expenditures associated with the service. 3. The School shall continue to support a scheduled level of maintenance and replacement of its infrastructure. 4. The School shall support capital expenditures that reduce future operating costs. Capital Budget Policies 1. The School will develop a multi-year capital improvement plan that is updated annually. 2. The 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 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 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 School. 4. The School will use the following criterion to evaluate the relative merit of each capital project. Capital expenditures will foster the 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. 5 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. 3. The School will annually review fees/charges 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. All cash received by the School's Business Manager is secured at the School until it is remitted (at least weekly) to the City's Customer Service Representative II who prepares it for prompt deposit by armored courier. 2. Investment of School funds will emphasize safety of capital, liquidity of funds and investment income. 3. The School will aggressively seek the collection of revenues, including any past due amounts owed. Reserve Policies 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 School will produce annual financial reports in accordance with Generally Accepted Accounting Principles ("GAAP") as outlined by the Governmental Accounting Standards Board ("GASB"). 3. In accordance with Chapter 10.850, Rules of the Auditor General of the State of Florida, the School is required to prepare special purpose financial statements. Section 10.855(4) states that the special purpose financial statements should present the charter school's financial position including the charter school's current and capital assets and current and long-term liabilities, and net position; and the changes in financial position. Philosophy and Essential Elements The School's 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. o: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 6 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 The School implements the Florida Standards with fidelity and its goals for student learning are integrated across all academic 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. Classroom teachers utilize technology daily to reinforce instruction and offer opportunities for independent practice. The students have access to a multitude of online resources and individualized instructional programs at home and at the School. Students in kindergarten through fifth grade utilize the School's 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." The School 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 School's ELL Coordinator collaborates with classroom teachers related to instructional modifications that aide in content comprehension. Exceptional Education ("ESE") students are serviced within the general classroom, reducing social stigmas and enhancing the continuity of instruction. The ESE teacher collaborates 7 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. The School's 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. The School is focused on meeting the needs of all students. To this end, the School 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 four and five 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. A science lab program provides students with hands-on application of core curriculum. Students in fifth grade experiment in the science lab two (2) 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. Students are exposed to eco-literacy through participation in our outdoor garden project. The School's 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. The School's middle school program offers academic rigor in conjunction with an extraordinary selection of extracurricular activities and elective programs. 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, Digital Communications, 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. The School also participates in the Independent 8 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, STEAM, media, Spanish and music. Each Friday, Elementary students participate in a club. Clubs vary from year-to-year based on student interest and currently include the following; Student Police Academy, Silly Science, STEAM, Baton, Board Games, Disco Dance, Scrapbooking, Contemporary Dance, Hip Hop Dance, Middle Eastern Dance, Readers Theater, Yoga, Soccer, Basketball and Young Writers and Illustrators. Performance Criteria Matrix ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL PERFORMANCE CRITERIA 2012/13 2013/14 2014/15 2015/16 2016/17 The State of Florida A+ Plan Grade shall be no lower than a"B". A A A A A Percent of parents that completed all 20 required volunteer hours by the end of the year. 100% 100% 100% 100% 100% Number of students enrolled shall be 95% of the number allowed by the School Charter. 100% 100% 100% 100% 100% The year-to-year retention rate shall be 90%. 98% 98% 98% 98% 98% The percentage of parents who on the Parent Survey agree or strongly agree to the statement that"I would recommend the Charter School to a friend"is 90% 99% 99% 99% 99% 99% 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 All in All in All in All in All in of non-compliance, nor any material weaknesses. Compliance Compliance Compliance Compliance Compliance 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 All in All in All in All in All in through eighth. Compliance Compliance Compliance Compliance Compliance 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"). N/A N/A 86% 82% 84% 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 FSA. N/A N/A 89% 88% 88% All Students will achieve high science standards as measured by Sunshine State Standards Performance Standards. 1 85% 78% 88% 86% 78% 9 Budget Preparation Calendar FISCAL YEAR 2018/2019 TIMEFRAME RESPONSIBILITY ACTION REQUIRED January Principal & School Staff Meetings are held to develop Goals City Manager and to discuss issues that may impact the upcoming school budget. February Finance Department Preliminary revenue projections and forecasts City Manager are developed. March Principal & School Staff Personnel needs are developed and Finance Department forecasted based on input from the Principal and School Staff. April Principal Individual expenditure line items are Finance Department developed based on input from the Principal and the analysis of historical data. Finance Department A draft of the budget document is City Manager prepared by the Finance Principal Department which will be reviewed by the City Manager and the Principal. April 16 School Advisory Committee The budget is reviewed by the School Advisory Committee. April 19 City Manager The City Manager submits the budget to City Commission the City Commission who acts as (the School's Board of Directors) the School's Board of Directors on 1St Reading. May 1 City Manager The City Manager submits the budget to Finance Department the City Commission who acts as (the School's Board of Directors) the School's Board of Directors on 2nd Reading. June 1 Finance Department The adopted budget is loaded into the accounting system. July 1 School Department The adopted budget becomes effective. 10 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/2019 F F C11LFNCE SC0Z\- DEPARTMENT DESCRIPTION SUMMARY OF FUND 11 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/2019 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 management services contract with Charter Schools USA. Budget Category Summary 2016/17 2017/18 2017/18 2018/19 ACTUAL APPROVED HALF YEAR CITY MANAGER CATEGORY BUDGET ACTUAL PROPOSAL REVENUE PROJECTIONS State Shared Revenues $ 7,949,911 $ 7,980,879 $ 3,910,374 $ 7,954,450 Local Capital Improvement Revenue - - - 297,000 Charges for Services 522,858 500,000 241,032 500,000 Miscellaneous Income 551,233 623,000 272,303 601,000 Other Non-Revenues 100,000 378,750 328,750 378,750 Total Revenues $ 9,124,002 $ 9,482,629 $ 4,752,459 $ 9,731,200 EXPENDITURES K-3 Basic 5101 $ 2,232,292 $ 2,373,717 $ 1,034,968 $ 2,385,882 4-8 Basic 5102 2,495,153 2,951,999 1,296,126 3,088,951 Exceptional Student Program 5250 227,024 253,886 108,263 246,760 Substitute Teachers 5901 325,550 108,824 106,711 131,596 Instructional Media Services 6200 78,844 72,892 37,296 77,957 School Administration 7300 1,069,200 1,069,770 540,031 1,118,784 Pupil Transit Services 7800 191,240 195,000 89,640 205,200 Operation of Plant 7900 1,817,439 1,953,541 877,136 1,954,570 Child Care Supervision 9102 133,669 150,000 61,314 150,000 Capital Outlay 7400 243,755 353,000 326,592 371,500 Total Expenditures $ 8,814,166 $ 9,482,629 $ 4,478,077 $ 9,731,200 Revenues over/(under)Expenditures $ 309,836 $ - $ 274,382 $ - Budget Account Summary by Expenditure Function 2016/17 2017/18 2017/18 2018/19 ACTUAL APPROVED HALF YEAR CITY MANAGER CATEGORY RECAP BUDGET ACTUAL PROPOSAL Personnel Services $ 5,723,487 $ 6,028,394 $ 2,654,321 $ 6,245,548 Operating Expenditures 2,385,557 2,567,235 1,268,875 2,579,152 Other Uses 461,367 534,000 228,289 535,000 Capital Outlay 243,755 353,000 326,592 371,500 Total $ 8,814,166 $ 9,482,629 $ 4,478,077 $ 9,731,200 12 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/2019 i vii - i (11LE CE SC0Z\- REVENUE PROJECTION RATIONALE 13 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 190 REVENUE PROJECTIONS 2018/19 SCHOOL 2016/17 2017/18 2017/18 2018/19 REVENUE ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL State Shared Revenues: 3359050 3261 School Lunch Reimbursement $ 102,056 $ 90,000 $ 32,075 $ 100,000 3359100 3310 Florida Education Finance Program 7,173,736 7,171,479 3,575,448 7,272,000 3359201 3361 A+Revenues 101,807 98,400 101,605 100,000 3359301 3363 Best&Brightest 47,719 - - - 3359701 3495 E-Rate Program 12,454 5,000 6,514 57,450 3359800 3354 Transportation 116,561 131,000 62,286 125,000 3359910 3391 Capital Outlay 395,578 485,000 132,446 300,000 Subtotal $ 7,949,911 $ 7,980,879 $ 3,910,374 $ 7,954,450 Local Capital Improvement Revenue 3359910 3391 Local Capital Improvement Revenue $ $ $ $ 297,000 Subtotal $ - $ - $ - $ 297,000 Charges for Services: 3478050 3450 Food Service Fees $ 177,582 $ 185,000 $ 80,635 $ 180,000 3479050 3473 After School Programs 345,276 315,000 160,397 320,000 Subtotal $ 522,858 $ 500,000 $ 241,032 $ 500,000 Miscellaneous Income: 3611000 3431 Interest Earnings $ 15,281 $ 9,000 $ 6,570 $ 14,000 3661900 3495 Miscellaneous Revenues 170,102 230,000 89,253 210,000 3661910 3495 Sport Program Fundraising 7,557 9,000 2,000 9,000 3661955 3467 Field Trips/Special Programs 160,054 175,000 78,539 170,000 3665000 3469 Other Private Source Revenue 198,239 200,000 95,941 198,000 Subtotal $ 551,233 $ 623,000 $ 272,303 $ 601,000 Other Non-Revenues: 3811039 3610 Transfers In $ 100,000 $ 100,000 $ 50,000 $ 100,000 3999000 3489 Carryover - 278,750 278,750 278,750 Subtotal $ 100,000 $ 378,750 $ 328,750 $ 378,750 Total Revenues $ 9,124,002 $ 9,482,629 $ 4,752,459 $ 9,731,200 Revenues The revenues available for allocation in the 2018/19 proposed budget are anticipated to be $9,731,200. This is an increase of $248,571 or 2.62% compared to the prior year resulting primarily from: • A projected increase of approximately $100,000 (1.00%) in FTE funding; and • A projected increase of approximately $112,000 (23.09%) in total capital outlay- related funding due to the new Local Capital Improvement Revenue Funding Source 14 Revenue Projection Rationale FISCAL YEAR 2018/2019 State Shared Revenues — totals $7,954,450 and is based on multiple revenue categories primarily comprised of the following: School Lunch Reimbursement revenues — estimated to be $100,000. School Lunch Reimbursement $125,000 $100,000 $75,000 $50,000 $25,000 ii �oy�\tih �(y- 10 Florida Education Finance Program revenues — is projected to approximate $7,272,000 and is based on $7,130 per student after the deductions for the transportation reimbursement component. The revenues for next year have been budgeted to increase by 1.00% based on the anticipated actions taken by the State Legislature. Florida Education Finance Program $7,500 - $7,000 0 � $6,500 $6,000 Transportation reimbursement revenue — is projected to approximate $125,000 and is based on 400 students requiring bus service. Transportation $150,000 $125,000 $100,000 $75,000 $50,000 $25,000 nil i- by tib til ti� ti� Io,,p\ o,c?\ 15 Capital Outlay revenue is projected to approximate $300,000 in 2018/19. Local Capital Improvement Revenue (New) — Passed by the Florida Legislature in 2017, HB 7069 requires school districts to give a proportionate share of local capital millage revenue to eligible charter schools operating in their county, with their share determined by the number of students each school enrolls. The law was subject to challenge by fourteen school districts in the courts, and was recently upheld by a circuit court in Tallahassee. Previously unbudgeted, $296,603 was received for 2017/18, and based on estimates provided by the Miami-Dade County School Board, $297,000 is being budgeted for 2018/19. Charges for Services — totals $500,000 is based on two (2) revenue categories comprised of the following: • Food Service Fees — estimated to be is $180,000. • After School Programs — includes revenues derived from fees charged for After School Child Care and is estimated to be $320,000. Miscellaneous Income — totals $601,000 and is based on multiple revenue categories comprised of the following: • Interest Earnings of$14,000. • Miscellaneous Revenues of $210,000 (i.e., Bazaar, Book Fair, Dress Down, NSF Checks, TAW Deposits, Upstanders MIS, Vending Revenue and W/T Booster Fundraiser). • Sport Program Fundraising of$9,000. • Field Trips/Special Programs of$170,000. • Other Private Source Revenue of $198,000 which is primarily derived from a revenue sharing agreement with Clear Channel for two (2) leases that generate billboard advertising revenue. Other Non-Revenues —totals $378,750 and is based on the following revenue categories: • Includes a $100,000 transfer from the City's General Fund for revenues generated from the City's Intersection Safety Camera Program. • Carryover which includes and allocation of fund balance of $278,750 from the accumulation of prior year surpluses. 16 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/2019 i vii - i C11LFNCE SC0Z\- BUDGETARY ACCOUNT SUMMARY BY EXPENDITURE FUNCTION 17 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2018/19 BUDGETARY ACCOUNT SUMMARY 190-6001-569 K-3 Basic 6101 SCHOOL 2016/17 2017/18 2017/18 2018/19 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1220 120 Teacher(31) $ 1,514,368 $ 1,512,873 $ 633,783 $ 1,536,688 1230 130 Other Certified Instruction 149,632 190,913 71,653 197,825 Reading Specialist Instructional Counselor Assistant Principal 1250 150 Kindergarten Aides(PFF)7 66,197 103,393 54,470 111,188 Administrative Assistant 1502 291 Bonuses 45,916 48,000 - 48,000 1503 291 Stipends 30,466 34,558 5,639 37,558 2101 221 Social Security-matching 127,528 138,249 55,296 141,196 2201 211 Pension 13,736 13,055 6,574 19,138 2301 231 Health,Life&Disability Insurance 171,215 159,169 86,475 131,618 2302 232 Dental Insurance 15,204 20,752 12,545 15,300 2401 241 Workers'Compensation 13,125 28,915 5,918 29,531 2501 250 Unemployment Compensation 3,030 5,000 914 4,000 Subtotal $ 2,160,417 $ 2,264,877 $ 933,267 $ 2,272,042 Operating Expenditures 4001 330 Travel/ConferencesfFraining $ 4,263 $ 4,000 $ 2,050 $ 4,000 4101 370 Communication Services 840 840 420 840 5290 590 Other Mat'I&Supply 30,081 38,000 28,164 35,000 5299 790 Miscellaneous Expense 33 4,500 1,623 2,500 5410 521 Memberships/Dues/Subscription 1,194 1,500 - 1,500 5411 520 Textbooks 45,464 70,000 69,444 70,000 Subtotal $ 81,876 $ 118,840 $ 101,701 $ 113,840 Total Function 6101 $ 2,232,292 $ 2,373,717 $ 1,034,968 $ 2,386,882 18 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2018/19 BUDGETARY ACCOUNT SUMMARY 190-6002569 4-8 Basic 5102 SCHOOL 2016/17 2017/18 2017/18 2018/19 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER �ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1220 120 Teacher(42) $ 1,798,126 $ 2,054,494 $ 897,316 $ 2,105,696 1230 130 Other Certified Instruction 92,206 92,995 45,461 149,969 Assistant Principal Math Coach 1250 150 Comm Spec/Instructional Asst. (3,678) 27,040 2,298 14,674 1502 291 Bonuses 80,215 60,000 - 60,000 1503 291 Stipends 85,615 91,868 15,109 91,868 2101 221 Social Security-matching 148,116 166,351 69,373 173,681 2201 211 Pension 16,998 16,309 8,138 22,763 2301 231 Health,Life& Disability Insurance 124,987 173,558 97,641 227,005 2302 232 Dental Insurance 13,319 26,752 16,172 21,204 2401 241 Workers'Compensation 15,502 34,792 8,209 36,251 2501 250 Unemployment Compensation 3,085 5,000 365 3,500 Subtotal $ 2,374,491 $ 2,749,159 $ 1,160,082 $ 2,906,611 Operating Expenditures 4001 330 Travel/Conferences/Training $ 8,860 $ 6,000 $ 40 $ 7,000 4101 370 Communication Services 840 840 420 840 5290 590 Other Mat'I&Supply 55,131 68,000 41,799 60,000 5299 790 Miscellaneous Expense - 3,000 - 1,500 5410 521 Memberships/Dues/Subscription 299 - - - 5411 520 Textbooks 41,478 103,000 86,817 95,000 5901 791 Athletic Activities 14,054 22,000 6,968 18,000 Subtotal $ 120,662 $ 202,840 $ 136,044 $ 182,340 Total Function 5102 $ 2,495,153 $ 2,951,999 $ 1,296,126 $ 3,088,951 19 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2018/19 BUDGETARY ACCOUNT SUMMARY 190-6003-569 Exceptional Student Program 5250 SCHOOL 2016/17 2017/18 2017/18 2018/19 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER �ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1220 120 Teacher(2) $ 146,306 $ 91,424 $ 45,148 $ 93,647 1230 130 Other Certified Instruction (3,088) 66,091 24,969 68,734 Dean of Student Services 1502 291 Bonuses 3,405 5,000 5,172 5,000 2101 221 Social Security-matching 10,852 12,050 72 12,422 2201 211 Pension 181 1,181 8,045 1,218 2301 231 Health,Life& Disability Insurance 3,817 13,308 1,088 4,805 2302 232 Dental Insurance 664 1,800 584 336 2401 241 Workers'Compensation 992 2,520 - 2,598 2501 250 Unemployment Compensation 220 - - - Subtotal $ 163,349 $ 193,374 $ 85,078 $ 188,760 Operating Expenditures 3190 310 Prof&Tech Services-SPED $ 57,747 $ 51,000 $ 18,590 $ 51,000 4001 330 Travel/ConferencesfFraining 2,456 1,012 - 1,000 5290 590 Other Mat'I&Supply 3,442 6,000 4,408 5,000 5299 790 Miscellaneous Expense 30 1,500 187 1,000 5410 521 Memberships/Dues/Subscri tion - 1,000 - - Subtotal $ 63,675 $ 60,512 $ 23,185 $ 58,000 Total Fu $ 227,024 $ 253,886 $ 108,263 $ 246,760 20 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2018/19 BUDGETARY ACCOUNT SUMMARY 190-6004569 Substitute Teachers 5901 SCHOOL 2016/17 2017/18 2017/18 2018/19 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER �ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1220 120 Pool Sub $ 28,855 $ 30,042 $ 13,089 $ 30,943 1225 140 Teacher-PFF 249,230 65,000 82,688 84,000 1502 291 Bonuses 1,135 500 - 500 2101 221 Social Security-matching 21,245 5,817 7,287 8,793 2201 211 Pension - 225 - 232 2301 231 Health,Life&Disability Insurance 21,394 4,423 2,674 4,289 2302 232 Dental Insurance 1,387 600 363 - 2401 241 Workers'Compensation 992 1,217 283 1,839 2501 250 Unemployment Compensation 1,312 1,000 327 1,000 Total Function 5901 $ 325,550 $ 108,824 $ 106,711 $ 131,596 21 CITY OF"ENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2018/19 BUDGETARY ACCOUNT SUMMARY 190-6005569 Instructional Media Services 6200 SCHOOL 2016/17 2017/18 2017/18 2018/19 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER �ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1230 130 Media Specialist $ 57,079 $ 56,803 $ 31,146 $ 65,735 1502 291 Bonuses 1,419 2,500 - 2,500 1503 291 Stipend 2,566 - - - 2101 221 Social Security-matching 4,215 4,345 2,144 5,029 2201 211 Pension - 355 313 383 2301 231 Health, Life & Disability Insurance 8,804 4,380 2,648 258 2302 232 Dental Insurance 453 600 363 - 2401 241 Workers'Compensation 331 909 211 1,052 2501 250 Unemployment Compensation 130 - 49 - Subtotal $ 74,997 $ 69,892 $ 36,874 $ 74,957 Operating Expenditures 5411 520 Textbooks $ 3,847 $ 3,000 $ 422 $ 3,000 Subtotal $ 3,847 $ 3,000 $ 422 $ 3,000 Total Function 6200 $ 78,844 $ 72,892 $ 37,296 $ 77,957 22 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2018/19 BUDGETARY ACCOUNT SUMMARY 190-6006569 School Administration 7300 SCHOOL 2016/17 2017/18 2017/18 2018/19 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER IACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1211 110 Administrators $ 223,935 $ 215,919 $ 109,757 $ 223,380 Principal Dean 1260 160 Other Support Personnel 267,323 267,807 153,436 275,425 Receptionist(2) Administrative Secretary Registrar/Compliance/ESE Support Business Manager Network/Computer Tech 1502 291 Bonuses 4,539 6,500 900 6,500 1503 291 Stipends 3,700 - - - 2101 221 Social Security-matching 33,227 37,005 18,228 38,159 2201 211 Pension 23,426 25,296 12,122 25,196 2301 231 Health,Life& Disability Insurance 31,780 41,803 9,317 42,122 2302 232 Dental Insurance 1,305 4,700 2,841 2,181 2401 241 Workers'Compensation 6,962 7,740 2,045 7,981 2501 251 Unemployment Compensation 498 2,000 828 1,000 Subtotal $ 596,695 $ 608,770 $ 309,474 $ 621,944 Operating Expenditures 3114 750 After School Programs $ 153,817 $ 115,000 $ 74,648 $ 150,000 4001 330 Travel/ConferencesfFraining 15,170 10,000 6,228 12,000 4041 201 Automobile Allowance 5,400 5,400 2,700 5,400 4101 370 Communication Services 600 600 510 1,440 4855 790 Field Trips/School Events 141,479 162,000 82,437 162,000 4856 790 Special Events 134,561 140,000 53,384 140,000 5290 590 Other Mat'I&Supply 18,999 25,000 9,700 23,000 5410 521 Membershi s/Dues/Subscri tion 2,479 3,000 950 3,000 $ 472,505 $ 461,000 $ 230,557 $ 496,840 Total Function 7300 $ 1,069,200 $ 1,069,770 $ 540,031 $ 1,118,784 23 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2018/19 BUDGETARY ACCOUNT SUMMARY 190-6007-569 Pupil Transit Services 7800 SCHOOL 2016/17 2017/18 2017/18 2018/19 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER �ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Operating Expenditures 3190 310 Prof&Tech Services $ 191,240 $ 195,000 $ 89,640 $ 205,200 Total Function 7800 $ 191,240 $ 196,000 $ 89,640 $ 206,200 24 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2018/19 BUDGETARY ACCOUNT SUMMARY 190-6008-569 Operation of Plant 7900 SCHOOL 2016/17 2017/18 2017/18 2018/19 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER IACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1260 160 Other Support Personnel $ 29,039 $ 34,403 $ 18,649 $ 30,495 Janitor 2101 221 Social Security-matching 2,572 2,632 1,427 2,333 2201 211 Pension 4,481 4,816 1,407 4,269 2301 231 Health,Life& Disability Insurance 569 647 391 11,196 2302 232 Dental Insurance - - - 345 2401 241 Workers'Com ensation 1,327 1,000 961 1,000 Subtotal $ 37,988 $ 43,498 $ 22,835 $ 49,638 Operating Expenditures 3148 312 Planning/Management Fee CSUSA $ 300,000 $ 306,000 $ 153,000 $ 306,000 3149 310 MDCSB Administrative Fee 145,145 144,743 71,805 147,274 3201 312 Accounting &Auditing Fees 10,000 11,300 11,400 11,800 3431 310 Contract-Food Services 285,606 275,000 116,854 280,000 4101 370 Communication Services 75,455 75,000 42,520 78,000 4301 430 Electricity 124,426 130,000 65,498 130,000 4320 380 Pub Ut Svc Other Energy Sv-Water 32,797 24,000 13,172 32,000 4440 360 Office Equip-Leasing Expense 36,595 38,000 12,785 38,000 4501 320 Insurance&Bond Premium 4,971 35,000 15,068 38,200 4620 350 Contract-Building Maintenance 160,869 197,000 63,676 188,658 4635 350 Repairs&Maintenance 118,260 90,000 53,028 95,000 5120 510 Computer Supplies/Software 20,591 40,000 6,868 20,000 5290 590 Other Mat'I&Supply 3,369 10,000 338 5,000 Subtotal $ 1,318,084 $ 1,376,043 $ 626,012 $ 1,369,932 Other Uses 5901 790 Contingency $ 11,367 $ 85,000 $ - $ 85,000 5905 790 AACC Expenses 6,000 5,000 6,289 6,000 9129 921 Lease Payments to City Debt Service Ful 444,000 444,000 222,000 444,000 Subtotal $ 461,367 $ 534,000 $ 228,289 $ 535,000 Total Function 7900 $ 1,817,439 $ 1,953,541 $ 877,136 $ 1,954,570 25 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2018/19 BUDGETARY ACCOUNT SUMMARY 190-6009569 Child Care Supervision 9102 SCHOOL 2016/17 2017/18 2017/18 2018/19 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER �ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Operating Expenditures 3113 310 Contract-Recreation Programs $ 100,442 $ 114,000 $ 45,526 $ 114,000 3201 312 Accounting &Auditing Fees 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 9,000 9,000 4,755 9,000 4635 350 Repairs& Maintenance 8,500 8,500 4,250 8,500 5290 590 Other Mat'I&Supply 1,727 5,500 283 5,500 Total Function 9102 $ 133,669 $ 150,000 $ 61,314 $ 150,000 26 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2018/19 BUDGETARY ACCOUNT SUMMARY 190-6010-569 Capital Outlay 7400 SCHOOL 2016/17 2017/18 2017/18 2018/19 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER �ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Capital Outlay 6401 692 Computer Equipment>5000 $ 55,444 $ 102,000 $ 6,677 $ 110,000 6402 643 Computer Equipment<5000 161,509 237,000 202,924 261,500 6410 640 Furniture, Fixture&Equipment 26,802 14,000 116,991 - Total Function 7400 $ 243,755 $ 353,000 $ 326,592 $ 371,500 Computer Equipment>5000 Replace Network Infrastructure $ 45,000 Replace AV Equipment and Smartboards 65,000 K Sub t $ 110,000 Computer Equipment<5000 Replace Laptop(s)/Computer(s) $ 150,000 Tablet Computer(s) 77,500 Mobile Learning Computer Labs 21,000 Desktop for Multimedia Classroom 12,000 Replace Desktop Scanner 1,000 $ 261,500 27 i FXCORA QII 11 L E M S(�\- THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 28 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2018/2019 i vii - i (11LE CE SC0Z\- ADOPTING ORDINANCE 29 ORDINANCE NO. 2018- 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 2018/2019 (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 2018/2019 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 30 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. Section 7. Encumbrances. All outstanding encumbrances at June 30, 2018 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 2018/2019 fiscal year. 31 Section 8. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 9. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner who moved its adoption on first reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Gladys Mezrahi Commissioner Marc Narotsky Commissioner Howard Weinberg Vice Mayor Robert Shelley Mayor Enid Weisman The foregoing Ordinance was offered by Commissioner who moved its adoption on second reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Gladys Mezrahi 32 Commissioner Marc Narotsky Commissioner Howard Weinberg Vice Mayor Robert Shelley Mayor Enid Weisman PASSED AND ADOPTED on first reading this 19th day of April, 2018. PASSED AND ADOPTED on second reading this 1St day of May, 2018. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC, CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 33 AINTURA (111 \- AVENTURA CITY OF EXCELLENCE SCHOOL 3333 NE 188TH Street Aventura, Florida 33180 Telephone: (305) 466-1499 Fax: (305) 466-1339 Website: www.aventuracharter.org