The URL can be used to link to this page

04-11-2019 Commission Meeting Agenda City Manager City Commission Ronald J.Wasson ]Enid Weisman,Mayor Dr.Linda Marks,Vice Mayor = — City Clerk Denise Landman,Commissioner ]Ellisa L.Horvath,MMC Gladys Mezrahi,Commissioner Marc Narotsky,Commissioner '. City Attorney Robert Shelley,Commissioner Weiss Scrota HelFinan Howard Weinberg,Commissioner �e p(�Q+ Cole&Bierman CITY COMMISSION MEETING AGENDA APRIL 11, 2019 9:00 a.m. Aventura Government Center 19200 West Country Club Drive Aventura, Florida 33180 1. CALL TO ORDER\ROLL CALL 2. CITY COMMISSION, IN ITS CAPACITY AS THE AVENTURA CITY OF EXCELLENCE SCHOOL BOARD OF DIRECTORS: ORDINANCE-FIRST READING/PUBLIC HEARING: 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 2019/2020 (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. 3. CITY COMMISSION, IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE DON SOFFER AVENTURA HIGH SCHOOL: ORDINANCE-FIRST READING/PUBLIC HEARING: AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED DON SOFFER AVENTURA HIGH SCHOOL BUDGET FUND 191 FOR FISCAL YEAR 2019/2020 (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. 4. ADJOURNMENT This meeting is open to the public.In accordance with the Americans with Disabilities Act of 1990,all persons who are disabled and who need special accommodations to participate in this meeting because of that disability should contact the Office of the City Clerk,305-466-8901,not later than two days prior to such proceeding. One or more members of the City of Aventura Advisory Boards may be in attendance and may participate at the meeting. Anyone wishing to Aventura City Commission Meeting Agenda April 11, 2019 appeal any decision made by the Aventura City Commission with respect to any matter considered at such meeting or hearing will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim record of the proceedings is made,which record includes the testimony and evidence upon which the appeal is to be based. Agenda items may be viewed at the Office of the City Clerk, City of Aventura Government Center, 19200 W. Country Club Drive,Aventura,Florida,33180. Anyone wishing to obtain a copy of any agenda item should contact the City Clerk at 305-466-8901. Page 2 of 2 CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager DATE: April 5, 2019 SUBJECT: Ordinance Adopting 2019/2020 Charter School Fund Budget 1st Reading April 11, 2019 City Commission Meeting Agenda Item 2nd Reading May 7, 2019 City Commission Meeting Agenda Item RECOMMENDATION It is recommended that the City Commission approve the attached Ordinance adopting the 2019/2020 Charter School Fund Budget. The School Advisory Committee will review the document on April 8, 2019 and is expected to adopt a motion to recommend approval. The document will be reviewed in detail at the April 11, 2019 Commission Meeting. If you have any questions, please feel free to contact me. RJW/act Attachment CC01795-19 ORDINANCE NO. 2019- 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 2019/2020 (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 2019/2020 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.2019- 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, 2019 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 2019/2020 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. 2019-_ 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 Gladys Mezrahi _ Commissioner Marc Narotsky Commissioner Robert Shelley Commissioner Howard Weinberg _ Vice Mayor Dr. Linda Marks 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 Commissioner Marc Narotsky Commissioner Robert Shelley Commissioner Howard Weinberg _ Mayor Enid Weisman Page 3 of 4 City of Aventura Ordinance No. 2019-_ PASSED AND ADOPTED on first reading this 11th day of April, 2019. PASSED AND ADOPTED on second reading this 7th day of May, 2019. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC, CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 4 of 4 r di • Ile r4 City oAventura Ave ntu ra pity of Excellence School �� Charter Schooi Budget FISCAL YEAR 2019/2020 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND BUDGET FISCAL YEAR 2019/2020 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 Ronald J. Wasson 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 2019/2020 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 PupilTransit 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 ] 5} (C_"4 _ CT" City ofAventura `� Government Center ACES ° ext 19200 West Country Club Drive CuCs nt9 comm'"'l` Aventura, Florida 33180 Office of the City Manager April 4, 2019 The Honorable Mayor and City Commission Aventura City of Excellence School Board of Directors City of Aventura Aventura, Florida 33180 RE: 2019/20 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, 2019, for your review and consideration. This budget document represents the 17th 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 its 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 its 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. Although the operating budget increased by $148,800 or 1.59%, the overall budgeted expenditures decreased by $360,580 or 3.50%, primarily due to net impact of the following; a reduction of nearly $510,000 in capital outlay due to the completion of one-time major capital costs in the prior year (i.e., Middle School roof repairs); and increases in personnel i services to fund salary increases consistent with the previously adopted performance pay plan and one (1) new instructional staff position. The budget provides funding for lease payments to the City to satisfy long-term financing costs related to the construction of the elementary school wing. Based on anticipated actions at the State level, the FTE revenues are budgeted to increase by 2% over the current year-end projection. The following items represent important highlights in the 2019/20 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 (1) additional instructional staff position (i.e., Intervention Specialist) is proposed to service the Exceptional Education Students ("ESE") and the Response to Intervention Students ("RTI"). We have not added a position to the literacy in over five (5) years while the number of ESE and RTI students has grown from 24 to 79 and from 52 to 144, respectively over the same time. Based on current staff levels, the amount of intervention that can be consistently provided is limited in reading and formalized in math for only the first and second grade. This would be a 10-month full-time position to be funded out of the 4-8 instructional category. • Cultivating Critical Thinking — A one-to-one computing environment is provided to all fifth through eighth grade students. Students have the opportunity to collaborate through authentic integration of online creation tools. Through these means students acquire 21St century skills that are essential for success in the growing global society. Students' access to a continually enhanced wireless infrastructure ensures reliable and efficient availability to instructional resources. Summary of All Budgetary Funds The total proposed budget for 2019/20, including all operating and capital outlay, is $9,949,500 and is broken down into the following categories: • Personnel Services — $6,355,376 or 63.88% • Operating Expenditures — $2,618,124 or 26.31% • Other Uses — $535,000 or 5.38% (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 — $441,000 or 4.43% Other Uses Capital Outlay 5.38% 4.43% Operating Expenditures 26.31% Personnel Services 63.88% 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 decreased by $360,580 or 3.50%, respectively. Charter School Budget Category Summary Increase 2018/19 2019/20 (Decrease) %Change Revenues State Shared Revenues $ 8,251,450 $ 8,407,500 $ 156,050 1.89% Charges for Services 500,000 520,000 20,000 4.00% Miscellaneous Income 601,000 607,000 6,000 1.00% Other Non-Revenues 957,630 415,000 (542,630) -56.66% Total Revenues $ 10,310,080 $ 9,949,500 $ (360,580) -3.50% Expenditures K-3 Basic 5101 $ 2,385,882 $ 2,428,030 $ 42,148 1.77% 4-8 Basic 5102 3,088,951 3,126,932 37,981 1.23% Exceptional Student Program 5250 246,760 252,230 5,470 2.22% Substitute Teachers 5901 131,596 139,421 7,825 5.95% Instructional Media Services 6200 77,957 79,346 1,389 1.78% School Administration 7300 1,118,784 1,142,684 23,900 2.14% Pupil Transit Services 7800 205,200 205,200 - 0.00% Operation of Plant 7900 1,954,570 1,984,657 30,087 1.54% Child Care Supervision 9102 150,000 150,000 - 0.00% Capital Outlay 7400 950,380 441,000 (509,380) -53.60% Total Expenditures $ 10,310,080 $ 9,949,500 $ (360,580) -3.50% 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 State Shared Charges for Services Revenues 5.23% 84.50% Miscellaneous Income 6.10% Other Non- Revenues 4.17% III Charter School Fund Budget Expenditures Substitute Teachers 5901 Instructional Media Exceptional Student, 1.40% Services 6200 Program 5250 \ 0.80% Pupil Transit 2.54% School Services 7800 Administration 7300 2.06% 11.48% 4-8 Basic 5102 Operation of Plant 31.43% 7900 k, 19.95 K-3 Basic 5101 24.40% Child Care Supervision 9102 1.51 Capital Outlay 7400 4.43% 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 of the 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 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 — A combination of mobile learning labs, interactive technology, personal computing devices and virtual learning platforms, create a dynamic educational environment. The school community is an energized, vibrant hub of learning where problem solving and innovation are fostered. Imbedded iv professional development is central to ensuring staff are empowered with the knowledge and impetus to drive innovative instructional programming. • 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 through eighth grade boys and motivational female speakers for fifth through 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 two (2) miles and no further than three and '/2 (3.5) miles from the School. • Safe School Campus — The City provides a full-time certified police officer who serves as a School Resource Officer. This individual provides instruction to students related to making strong life choices and is viewed as a role model. Security measures have been and continue to be reviewed and enhanced to ensure the safety of students and faculty. Expenditures The estimated 2019/20 proposed budgeted expenditures contained within this budget total $9,949,500 and are balanced with the projected revenues. v Personnel Services Personnel Services are budgeted at $6,355,376 or 63.88% of the budget and includes the new instructional Intervention Specialist position as described earlier. 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 104 (95 full-time and 9 part-time). Included in the full-time positions are 88 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 2018/19 2019120 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 35.00 7.00 42.00 35.00 7.00 42.00 5102 Teacher 43.00 - 43.00 44.00 - 44.00 Other Certified Instruction Assistant Principal 1.00 1.00 1.00 1.00 Math Coach 1.00 - 1.00 1.00 - 1.00 Assistant - 1.00 1.00 - 1.00 1.00 Subtotal 45.00 1.00 46.00 46.00 1.00 47.00 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 Assistant Principal 1.00 1.00 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 Registrar/Compliance/ESE Support 1.00 1.00 1.00 1.00 Business Manager 1.00 1.00 1.00 1.00 Network/Computer Tech 1.00 1.00 1.00 1.00 8.00 8.00 8.00 8.00 7900 Other Support Personnel - - Janitor 1.00 - 1.00 1.00 - 1.00 Total 94.00 9.00 103.00 95.00 9.00 104.00 vi Full-Time Staff Comparison QS 95 _ 94.5 94 94 94 93.5 3 93 93 92.5 92 91.5 91 90.5 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 Operating Expenditures The operating expenditures total $2,618,124, representing 26.31% of the proposed budget. This is $38,982 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 - $160,000 • Field Trips and School Events - $162,000 • Transportation services contract - $205,200 • CSUSA administrative/educational fee - $306,000 • MDCSB administrative fee - $151,831 • Food services - $280,000 • Electricity - $130,000 • Repairs and maintenance - $118,500 Other Uses Other Uses budgeted expenditures total $535,000 (5.38% of the proposed budget) 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 $441,000 (4.43% of the proposed budget) 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 2019/20 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 their continued support in ensuring that this School remains the Aventura City of Excellence School. A Commission Meeting will be held on April 11, 2019 to review the proposed budget document in detail. Please refer any questions relating to the enclosed budget to my attention. Respectfully submitted, Ronald J. son City Manager viii CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL Organization Chart r • EX{ENifB[E(S[Hfl9� ACES Governing Board 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 2019/2020 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 2019/20 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, 2033 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 sixth through eighth. In 2012, the School amended the charter to increase the School capacity from 972 to 1,032 over five (5) 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 (2) 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 2019/20 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 provides an initial term 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 —two (2) representatives • fifth grade to eighth grade —two (2) representatives • At large kindergarten to eighth grade — one (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 entered 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 11, 2019 and May 7, 2019, respectively. The adopted budget is entered into the accounting system effective July 1, 2019. 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 Government Accounting Standards Board ("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). 4 During June 1999, the 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. 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 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 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. Classroom teachers utilize technology daily to reinforce instruction and offer opportunities for independent practice. Students in fifth through seventh grade utilize Chromebooks throughout the day to enhance instruction. 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. 7 Exceptional Education ("ESE") 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. 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. Students in need of additional support related to test-taking strategies, organization and study skills are enrolled in a specially designed elective class that provides support specific to the their needs. 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 - five 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 middle school have an opportunity to enroll in gifted courses in English Language Arts. A 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 (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 the outdoor garden project. The School's modern language program places emphasis on four (4) 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, 8 algebra and geometry and to select two (2) of eighteen (18) elective courses. Elective courses include Lead to Feed, Digital Communications, Modern Dance, Art, Guitar, Debate, Tech Squad, Robotics, Personal Fitness, Team Sports, Physical Education, Spanish, Peer Mentoring, Stage Craft, STEAM, Study Skills, Yoga 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 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 are offered at no cost to students. Elementary school students also enjoy a variety of special subject classes daily. These subjects 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 and currently include the following; Karaoke, Baton, LEGO Builders, Just Dance, Peer Mentors, Puppet Theatre, Scrapbooking, Puzzle Mania, Contemporary Dance, Middle Eastern Dance, Drama and Improv., Chorus, Yoga, Basketball, Harry Potter and Zumba Kids. Performance Criteria Matrix ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL PERFORMANCE CRITERIA 2013/14 2014/15 2015/16 2016/17 2017/18 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 86% 82% 84% 87% 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 89% 88% 88% 95% All Students will achieve high science standards as measured by Sunshine State Standards Performance Standards. 78% 88% 86% 78% 82% 9 Budget Preparation Calendar FISCAL YEAR 2019/2020 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 8 School Advisory Committee The budget is reviewed by the School Advisory Committee. April 11 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 7 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 entered 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 2019/2020 F F C11LFNCE SC0Z\- DEPARTMENT DESCRIPTION SUMMARY OF FUND 11 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/2020 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 2017/18 2018/19 2018/19 2019/20 ACTUAL APPROVED HALF YEAR CITY MANAGER CATEGORY BUDGET ACTUAL PROPOSAL REVENUE PROJECTIONS State Shared Revenues $ 8,324,368 $ 8,251,450 $ 4,147,570 $ 8,407,500 Charges for Services 528,080 500,000 263,177 520,000 Miscellaneous Income 549,857 601,000 299,710 607,000 Other Non-Revenues 100,000 957,630 478,815 415,000 Total Revenues $ 9,502,305 $ 10,310,080 $ 5,189,272 $ 9,949,500 EXPENDITURES K-3 Basic 5101 $ 2,342,920 $ 2,385,882 $ 1,152,714 $ 2,428,030 4-8 Basic 5102 2,931,902 3,088,951 1,405,633 3,126,932 Exceptional Student Program 5250 245,611 246,760 106,807 252,230 Substitute Teachers 5901 218,138 131,596 69,481 139,421 Instructional Media Services 6200 72,992 77,957 29,353 79,346 School Administration 7300 1,102,938 1,118,784 588,519 1,142,684 Pupil Transit Services 7800 186,840 205,200 123,120 205,200 Operation of Plant 7900 1,898,677 1,954,570 975,449 1,984,657 Child Care Supervision 9102 141,989 150,000 61,592 150,000 Capital Outlay 7400 544,721 950,380 357,480 441,000 Total Expenditures $ 9,686,728 $ 10,310,080 $ 4,870,148 $ 9,949,500 Revenues over/(under)Expenditures $ (184,423) $ - $ 319,124 $ - Budget Account Summary by Expenditure Function 2017/18 2018/19 2018/19 2019/20 ACTUAL APPROVED HALFYEAR CITY MANAGER CATEGORY RECAP BUDGET ACTUAL PROPOSAL Personnel Services $ 6,117,286 $ 6,245,548 $ 2,865,322 $ 6,355,376 Operating Expenditures 2,573,519 2,579,152 1,425,346 2,618,124 Other Uses 451,202 535,000 222,000 535,000 Capital Outlay 544,721 950,380 357,480 441,000 Total $ 9,686,728 $ 10,310,080 $ 4,870,148 $ 9,949,500 12 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/2020 i vii - i (11LE CE SC0Z\- REVENUE PROJECTION RATIONALE 13 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 190 REVENUE PROJECTIONS 2019/20 SCHOOL 2017/18 2018/19 2018/19 2019/20 REVENUE ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL State Shared Revenues: 3359050 3261 School Lunch Reimbursement $ 101,673 $ 100,000 $ 30,966 $ 100,000 3359100 3310 Florida Education Finance Program 7,264,647 7,272,000 3,669,782 7,440,000 3359201 3361 A+Revenues 101,605 100,000 101,568 101,000 3359301 3363 Best&Brightest 120,800 - - - 3359701 3495 E-Rate Program 11,571 57,450 4,200 12,000 3359800 3354 Transportation 131,218 125,000 69,519 139,500 3359910 3391 Capital Outlay 592,854 597,000 271,535 615,000 Subtotal $ 8,324,368 $ 8,251,450 $ 4,147,570 $ 8,407,500 Charges for Services: 3478050 3450 Food Service Fees $ 160,983 $ 180,000 $ 92,539 $ 180,000 3479050 3473 After School Programs 367,097 320,000 170,638 340,000 Subtotal $ 528,080 $ 500,000 $ 263,177 $ 520,000 Miscellaneous Income: 3611000 3431 Interest Earnings $ 22,797 $ 14,000 $ 18,239 $ 30,000 3661900 3495 Miscellaneous Revenues 163,637 210,000 100,380 200,000 3661910 3495 Sport Program Fundraising 5,310 9,000 5,190 9,000 3661955 3467 Field Trips/Special Programs 161,397 170,000 79,589 170,000 3665000 3469 Other Private Source Revenue 196,716 198,000 96,312 198,000 Subtotal $ 549,857 $ 601,000 $ 299,710 $ 607,000 Other Non-Revenues: 3811039 3610 Transfers In $ 100,000 $ 100,000 $ 50,000 $ 100,000 3999000 3489 Carryover - 857,630 428,815 315,000 Subtotal $ 100,000 $ 957,630 $ 478,815 $ 415,000 Total Revenues $ 9,502,305 $ 10,310,080 $ 5,189,272 $ 9,949,500 Revenues The revenues available for allocation in the 2019/20 proposed budget are anticipated to be $9,949,500. This is a net decrease of $360,580 or 3.50% compared to the prior year budget resulting primarily from the following: • A projected increase of$168,000 (2.00%) in FTE funding • A projected increase of$18,000 (3.02%) in total capital outlay-related funding; and • A decrease in the Use of Carryover of $542,630 (63.27%) as a result of one-time major capital costs being incurred and/or completed in the prior year that required such funding (i.e., Middle School roof repairs, extension of Middle School sidewalk, Media Room repairs and the ACES Play Area Turf Replacement Project). 14 Revenue Projection Rationale FISCAL YEAR 2019/2020 State Shared Revenues — totals $8,407,500 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 p5,000 $50,000 p5,000 tt tioy�0 1 Florida Education Finance Program revenues — is projected to approximate $7,440,000 and is based on $7,295 per student after the deductions for the transportation reimbursement component. The revenues for next year have been budgeted to increase by 2.00% based on the anticipated actions taken by the State Legislature. Florida Education Finance Program $7,500 L $7,000 $6,0 Transportation reimbursement revenue — is projected to approximate $139,500 and is based on 400 students requiring bus service. Transportation $150,000 $125,00o $100,000 $75,000 $50,000 I $25,000 -,001i o 15 Capital Outlay revenue is projected to approximate $615,000 in 2019/20 and includes the following: Local Capital Improvement Revenue — 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 14 school districts in the courts and was upheld by a circuit court in Tallahassee. Charges for Services — totals $520,000 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 $340,000. Miscellaneous Income — totals $607,000 and is based on multiple revenue categories comprised of the following: • Interest Earnings of$30,000. • Miscellaneous Revenues of $200,000 (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 $415,000 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 $315,000 from the accumulation of prior year surpluses. 16 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2019/2020 i vii - i C11LFNCE SC0Z\- BUDGETARY ACCOUNT SUMMARY BY EXPENDITURE FUNCTION 17 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2019/20 BUDGETARY ACCOUNT SUMMARY 190-6001-569 K-3 Basic 5101 SCHOOL 2017/18 2018/19 2018/19 2019/20 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1220 120 Teacher(31) $ 1,549,666 $ 1,536,688 $ 719,624 $ 1,562,593 1230 130 Other Certified Instruction(3) 163,495 197,825 74,209 200,628 Assistant Principal Reading Specialist Instructional Counselor 1250 150 Kindergarten Aides P/T(7) 115,885 111,188 60,072 115,505 Administrative Assistant 1502 291 Bonuses 31,180 48,000 31,602 48,000 1503 291 Stipends 21,796 37,558 3,600 38,758 2101 221 Social Security-matching 135,982 141,196 62,262 143,722 2201 211 Pension 15,886 19,138 7,751 19,590 2301 231 Health, Life&Disability Insurance 155,038 131,618 77,917 135,113 2302 232 Dental Insurance 22,457 15,300 7,483 16,221 2401 241 Workers'Compensation 12,778 29,531 15,009 30,060 2501 250 Unemployment Compensation 2,513 4,000 849 4,000 Subtotal $ 2,226,676 $ 2,272,042 $ 1,060,378 $ 2,314,190 Operating Expenditures 4001 330 Travel/Conferences/Training $ 3,535 $ 4,000 $ 4,203 $ 4,000 4101 370 Communication Services 840 840 420 840 5290 590 Other Mat'I&Supply 39,452 35,000 23,902 35,000 5299 790 Miscellaneous Expense 2,685 2,500 1,690 2,500 5410 521 Memberships/Dues/Subscription 288 1,500 721 1,500 5411 520 Textbooks 69,444 70,000 61,400 70,000 Subtotal $ 116,244 $ 113,840 $ 92,336 $ 113,840 Total Function 5101 $ 2,342,920 $ 2,385,882 $ 1,152,714 $ 2,428,030 18 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2019/20 BUDGETARY ACCOUNT SUMMARY 190-6002-569 4-8 Basic 5102 SCHOOL 2017/18 2018/19 2018/19 2019/20 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER �ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1220 120 Teacher(44) $ 2,146,964 $ 2,105,696 $ 966,441 $ 2,125,619 1230 130 Other Certified Instruction (2) 92,683 149,969 48,444 154,095 Assistant Principal Math Coach 1250 150 Comm Spec/Instructional Asst. - 14,674 2,758 16,588 1502 291 Bonuses 36,336 60,000 37,632 60,000 1503 291 Stipends 69,475 91,868 5,327 93,668 2101 221 Social Security-matching 169,904 173,681 74,938 175,667 2201 211 Pension 19,111 22,763 9,550 23,130 2301 231 Health, Life & Disability Insurance 174,965 227,005 88,658 232,941 2302 232 Dental Insurance 28,949 21,204 8,480 22,643 2401 241 Workers'Compensation 15,654 36,251 19,292 36,741 2501 250 Unemployment Com ensation 2,162 3,500 840 3,500 Sub to $ 2,756,203 $ 2,906,611 $ 1,262,360 $ 2,944,592 Operating Expenditures 4001 330 Travel/Conferences/Training $ 40 $ 7,000 $ 12,193 $ 7,000 4101 370 Communication Services 840 840 420 840 5290 590 Other Mat'I&Supply 66,606 60,000 47,024 60,000 5299 790 Miscellaneous Expense 2,812 1,500 - 1,500 5411 520 Textbooks 91,986 95,000 75,242 95,000 5901 791 Athletic Activities 13,415 18,000 8,394 18,000 Subtotal $ 175,699 $ 182,340 $ 143,273 $ 182,340 Total Function 5102 $ 2,931,902 $ 3,088,951 $ 1,405,633 $ 3,126,932 19 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2019/20 BUDGETARY ACCOUNT SUMMARY 190-6003-569 Exceptional Student Program 5250 SCHOOL 2017/18 2018/19 2018/19 2019/20 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1220 120 Teacher(2) $ 98,917 $ 93,647 $ 42,028 $ 95,479 1230 130 Other Certified Instruction(1) 65,391 68,734 28,962 71,483 Dean of Student Services 1502 291 Bonuses 2,946 5,000 2,895 5,000 2101 221 Social Security-matching 12,441 12,422 5,497 12,773 2201 211 Pension 176 1,218 75 1,252 2301 231 Health, Life&Disability Insurance 14,401 4,805 1,919 5,236 2302 232 Dental Insurance 1,948 336 376 336 2401 241 Workers'Compensation 836 2,598 1,648 2,671 2501 250 Unemployment Com ensation 114 - 47 - Subtotal $ 197,170 $ 188,760 $ 83,447 $ 194,230 Operating Expenditures 3190 310 Prof&Tech Services-SPED $ 41,568 $ 51,000 $ 20,713 $ 51,000 4001 330 Travel/ConferenceslTraining - 1,000 - 1,000 5290 590 Other Mat'I&Supply 5,656 5,000 2,610 5,000 5299 790 Miscellaneous EX rasee 1,217 1,000 37 1,000 Subtotal $ 48,441 $ 58,000 $ 23,360 $ 58,000 Total Function 5250 $ 245,611 $ 246,760 $ 106,807 $ 252,230 20 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2019/20 BUDGETARY ACCOUNT SUMMARY 190-6004569 Substitute Teachers 5901 SCHOOL 2017/18 2018/19 2018/19 2019/20 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1220 120 Pool Sub $ 32,587 $ 30,943 $ 13,189 $ 31,716 1225 140 Teacher-P/T 162,178 84,000 44,811 90,000 1502 291 Bonuses 1,964 500 2,050 500 2101 221 Social Security-matching 14,887 8,793 4,488 9,311 2201 211 Pension - 232 - 238 2301 231 Health,Life&Disability Insurance 4,787 4,289 4,364 4,709 2302 232 Dental Insurance 649 - 205 - 2401 241 Workers'Compensation 404 1,839 - 1,947 2501 250 Unemployment Compensation 682 1,000 374 1,000 Total Function 5901 $ 218,138 $ 131,596 $ 69,481 $ 139,421 21 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2019/20 BUDGETARY ACCOUNT SUMMARY 190-6006-669 Instructional Media Services 6200 SCHOOL 2017/18 2018/19 2018/19 2019/20 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1230 130 Media Specialist&P/T Asst. $ 58,857 $ 65,735 $ 22,876 $ 66,993 1502 291 Bonuses - 2,500 - 2,500 1503 291 Stipend 928 - - - 2101 221 SocialSecurity-matching 4,302 5,029 1,784 5,125 2201 211 Pension 313 383 - 394 2301 231 Health,Life&Disability Insurance 4,739 258 3,794 262 2302 232 Dental Insurance 649 - 186 - 2401 241 Workers'Compensation 301 1,052 687 1,072 2501 250 Unemployment Compensation 104 - 26 - Subtotal $ 70,193 $ 74,957 $ 29,353 $ 76,346 Operating Expenditures 5411 520 Textbooks _ $ 2,799 $ 3,000 $ - $ 3,000 Subtotal $ 2,799 $ 3,000 $ - $ 3,000 Total Function 6200 $ 72,992 $ 77,957 $ 29,353 $ 79,346 22 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2019/20 BUDGETARY ACCOUNT SUMMARY 190-6006-669 School Administration 7300 SCHOOL 2017/18 2018/19 2018/19 2019/20 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1211 110 Administrators(2) $ 221,618 $ 223,380 $ 114,284 $ 228,082 Principal Assistant Principal 1260 160 Other Support Personnel(6) 284,541 275,425 156,295 280,120 Receptionist(2) Administrative Secretary Registrar/Compliance/ESE Support Business Manager Network/Computer Tech 1502 291 Bonuses 7,857 6,500 7,719 6,500 1503 291 Stipends 3,656 - - - 2101 221 Social Security-matching 37,401 38,159 18,895 38,877 2201 211 Pension 25,052 25,196 11,619 25,910 2301 231 Health,Life& Disability Insurance 17,070 42,122 18,862 46,533 2302 232 Dental Insurance 5,085 2,181 1,380 691 2401 241 Workers'Compensation 3,094 7,981 5,326 8,131 2501 251 Unemployment Compensation 1,124 1,000 140 1,000 Subtotal $ 606,498 $ 621,944 $ 334,520 $ 635,844 Operating Expenditures 3114 750 After School Programs $ 164,599 $ 150,000 $ 88,293 $ 160,000 4001 330 Travel/Conferences/Training 12,605 12,000 6,641 12,000 4041 201 Automobile Allowance 5,400 5,400 2,700 5,400 4101 370 Communication Services 1,230 1,440 720 1,440 4855 790 Field Trips/School Events 156,336 162,000 63,864 162,000 4856 790 Special Events 134,082 140,000 71,527 140,000 5290 590 Other Mat'I&Supply 20,499 23,000 18,504 23,000 5410 521 Memberships/Dues/Subscription 1,689 3,000 1,750 3,000 Subtotal $ 496,440 $ 496,840 $ 253,999 $ 506,840 Total Function 7300 $ 1,102,938 $ 1,118,784 $ 588,519 $ 1,142,684 23 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2019/20 BUDGETARY ACCOUNT SUMMARY 190-6007-569 Pupil Transit Services 7800 SCHOOL 2017/18 2018/19 2018/19 2019/20 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER �ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Operating Expenditures 3190 310 Prof&Tech Services $ 186,840 $ 205,200 $ 123,120 $ 205,200 Total Function 7800 $ 186,840 $ 205,200 $ 123,120 $ 205,200 24 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2019/20 BUDGETARY ACCOUNT SUMMARY 190-6008569 Operation of Plant 7900 SCHOOL 2017/18 2018/19 2018/19 2019/20 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1260 160 Other Support Personnel $ 33,628 $ 30,495 $ 16,263 $ 31,410 Janitor 2101 221 Social Security-matching 2,572 2,333 1,244 2,403 2201 211 Pension 3,469 4,269 1,957 4,397 2301 231 Health,Life&Disability Insurance 700 11,196 5,281 11,198 2302 232 Dental Insurance - 345 - 345 2401 241 Workers'Compensation 2,039 1,000 1,038 1,000 Subtotal $ 42,408 $ 49,638 $ 25,783 $ 50,753 Operating Expenditures 3148 312 Planning/Management Fee-CSUSA $ 306,000 $ 306,000 $ 153,000 $ 306,000 3149 310 MDCSB Administrative Fee 147,462 147,274 73,717 151,831 3201 312 Accounting&Auditing Fees 11,400 11,800 11,800 12,215 3431 310 Contract-Food Services 266,853 280,000 122,113 280,000 4101 370 Communication Services 90,052 78,000 46,557 78,000 4301 430 Electricity 120,259 130,000 62,724 130,000 4320 380 Pub Ut Svc Other Energy Sv-Water 31,242 32,000 13,958 32,000 4440 360 Office Equip-Leasing Expense 33,927 38,000 17,165 38,000 4501 320 Insurance&Bond Premium 23,689 38,200 18,087 38,200 4620 350 Contract-Building Maintenance 185,867 188,658 80,201 188,658 4635 350 Repairs&Maintenance 157,442 95,000 116,157 110,000 5120 510 Computer Supplies/Software 30,874 20,000 8,891 29,000 5290 590 Other Mat'I&Supply - 5,000 3,296 5,000 Subtotal $ 1,405,067 $ 1,369,932 $ 727,666 $ 1,398,904 Other Uses 5901 790 Contingency $ - $ 85,000 $ - $ 85,000 5905 790 AACC Expenses 7,202 6,000 - 6,000 9129 921 Lease Payments to City Debt Svice Fund 444,000 444,000 222,000 444,000 Subtotal $ 451,202 $ 535,000 $ 222,000 $ 535,000 Total Function 7900 $ 1,898,677 $ 1,954,570 $ 975,449 $ 1,984,657 25 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2019/20 BUDGETARY ACCOUNT SUMMARY 190-6009-569 Child Care Supervision 9102 SCHOOL 2017/18 2018119 2018119 2019/20 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER �ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Operating Expenditures 3113 310 Contract-Recreation Programs $ 105,989 $ 114,000 $ 45,767 $ 114,000 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 4,500 9,000 4635 350 Repairs& Maintenance 8,500 8,500 4,250 8,500 5290 590 Other Mat'I&Supply 5,500 5,500 575 5,500 Total Function 9102 $ 141,989 $ 160,000 $ 61,692 $ 160,000 26 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2019120 BUDGETARY ACCOUNT SUMMARY 190-6010-569 Capital Outlay 7400 SCHOOL 2017118 2018119 2018119 2019120 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER �ACCOUNT# CODE DESCRIPTI BUDGET ACTUAL PROPOSAL Capital Outlay 6401 692 Computer Equipment>5000 $ 98,772 $ 155,000 $ 76,391 $ 90,000 6402 643 Computer Equipment<5000 223,581 266,500 204,599 221,000 6410 640 Furniture,Fixture&Equipment 222,368 482,880 76,490 52,000 6420 640 Repairs&Replacements - 46,000 - 78,000 $ 644,721 $ 960,380 $ 367,480 $ 441,000 Computer Equipment>5000 Replace Network Infrastructure S 30,000 Replace AV Equipment and Smartboards 55,000 Phone System Upgrade 5,000 $ 90,000 Computer Equipment<5000 Replace Laptop(syComputer(s) $ 50,000 Tablets 132,500 Mobile Learning Computer Labs 27,000 Replace Security Cameras 10,000 Replace Color Laser Printer 1,500 $ 221,000 Furniture,Fixture&Equipment Restroom Renovation-Elementary School $ 35,000 Restroom Renovation-Middle School 7,000 Build two(2)Small Classrooms-Elem.Cafe. 8,000 Replace Elem.Cafe.Serving Line Sneeze Guard 2,000 $ 52,000 Repairs&Replacements Replace 12.5 ton HVAC unit at ACES $ 21,000 Replace 17.5 ton HVAC unit at ACES 25,000 Replace 30 ton HVAC unit at ACES 32,000 MM%WotaI W $ 78,000 Total Function 7400 $ 441,000 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 2019/2020 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 2019/2020 (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 2019/2020 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, 2019 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 2019/2020 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 Gladys Mezrahi Commissioner Marc Narotsky Commissioner Robert Shelley Commissioner Howard Weinberg Vice Mayor Dr. Linda Marks 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 Robert Shelley Commissioner Howard Weinberg Mayor Enid Weisman PASSED AND ADOPTED on first reading this 11th day of April, 2019. PASSED AND ADOPTED on second reading this 7th day of May, 2019. 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 City of Aventura Don Soffer Aventura High School Fund Budget 2019/20 OWN SOF; �R J Z�G'QA H IGN 54Z CHARTER SCHOOLS, �-A CITY OF AVENTURA DON SOFFER AVENTURA HIGH SCHOOL FUND BUDGET FISCAL YEAR 2019/2020 A -j e. 0 �A H I G►k City Commission/Governing Board Mayor Enid Weisman Commissioner Dr. Linda Marks Commissioner Denise Landman Commissioner Gladys Mezrahi Commissioner Marc Narotsky Commissioner Robert Shelley Commissioner Howard Weinberg City Manager Ron J. Wasson Principal David McKnight Professional Consulting Services Provided by: CMCS Consulting Services, LLC. Planning/Management Services Provided by: Charter Schools USA 1 CIVICS Consulting Services MEMORANDUM TO: City Commission/Governing Board Ron J. Wasson, City Manager FROM: Eric M. Soroka, CIVICS Consultingervice DATE: April 1, 2019 SUBJECT: Proposed 2019/20 Don Soffer Aventura High School Budget Attached is the proposed 2019/20 Budget, effective July 1, 2019 for the Don Soffer Charter High School Fund Budget (Fund 191). This represents the first full year of operations for the new school. The budget was built around the educational requirements to accommodate the 9t" grade with 200 students as well as to begin to employ the leadership staff necessary to meet the full capacity of the school as it grows. The budget was prepared based on information and input provided by Charter Schools USA ("CSUSA") staff members from several divisions as well as the Principal. The budget has also been reviewed by the City Manager and Finance Director. The budget amount is $2,464,413. The following are the major highlights of the budget: • As previously discussed, due to starting the school with 200 students and addressing the teacher salary levels and educational, technology/digital priorities established by the City Commission, the budget required a City subsidy of $551,492 ($400,000 from the Granite Aventura LLC Donation and $151,492 from the City's General Fund) to balance the budget. • CSUSA agreed to subsidized the budget in the amount of$65,000 by not charging the school for services normally provided and charged to their other schools. This was done to assist in balancing the budget and further emphasized CSUSA's partnership with the City. • The total number of employees is 22 (20 full-time and 2 part-time) at a projected cost of$1,483,293. Included in the full-time positions are 14.5 instructional staff members. • To implement the flexible digital learning environment designed to prepare the students for the future, $130,000 has been budgeted for instructional licenses and textbooks. • Includes contracting services for 2 buses to transport students that live 2 miles or more from the school at cost of$108,000. • Capital costs associated with FF & E and computers/technology are not included as these costs were included in the Construction Fund. 2 The total proposed budget for 2019/20, is $2,464,413 and is broken down into the following categories: • Compensation - $1,483,293 or 58.6% • Professional Services - $282,550 or 11.2% • Vendor Services - $261,329 or 10.3% • Administrative Expenses - $10,310 or 0.4% • Instructional Expenses - $183,450 or 7.3% • Other Operating Expenses - $279,121 or 11.0% • Fixed Expenses - $29,360 or 1.2% Expenditures by Category Other Operating Fixed Expenses Expenses 1.2% Instructional Expenses 11.0% , 7.3% Administration Expenses 0.4% Compensation 58.6% Vendor Services 10.3% Professional Services 11.2% This item will be presented to the City Commission at the April 11, 2019 Commission Meeting. Representatives from CSUSA and I will be available at the meeting to answer any questions, If you have any questions, please feel free to contact me. Attachments 3 CITY OF AVENTURA AVENTUR FUND 191 BUDGET CATEGORY SUMMARY 2019/20 (July 1 -June 30) FUND DESCIIPTION This fund accounts for operating and capital revenues and expenditures associated with the Don Soffer Aventura High School. In accordance with the Management Agreement with the City, Charter Schools USA, is responsible for budgetary, accounting, auditing and financial reporting for the School 2019/20 PROPOSED CATEGORY BUDGET REVENUE PROJECTIONS Revenues $ 2,312,921 CITY Subsidy (Advance from City General Fund) 151,492 Total Revenues $ 2,464,413 EXPENDITURES Education Programs 2,529,413 CSUSA Subsidy to Offset Service Costs (65,000) Total Expenditures $ 2,464,413 Revenues over(under) Expenditures $ - 4 Don Soffer Aventura High School Proposed Budget Total Number of Students 200 Forecasted Average FTE per Student 6789 REVENUE: FTE 1,357,800 Capital Outlay 116,463 Board Refund over 250 Students - Food Services 38,590 Red Light Camera Violations-From City* 115,000 Grants 250,000 Granite Aventura LLC- Donation * 400,000 Misc Revenues 20,000 Certification - Free and Reduced Lunch 15,068 TOTAL REVENUE $ 2,312,921 EXPENSES Administrative Staff Principal 1 Assistant Principal 1 School Operations Administrator 1 Administrative Assistant 1 Enrollment Management 1 Student Services Coordinator 1 IT Support 0.5 Food Service Director 1 Subtotal Administrative Staff 7.5 $ 408,235 Instruction Staff Teachers (9-12) 8 Electives 3 Future Ready Coach 1 ESE 1.5 Curriculum Resource Teacher 1 Subs Subtotal Instructional Staff 14.5 $ 840,493 Tutoring 6,480 Stipends 12,500 Benefits 100,198 Workers Compensation 15,489 Payroll Taxes 99,898 Subtotal $ 234,565 Total Compensation $ 1,483,293 5 Professional Services Management Fee 90,000 Finance& Accounting Services ** 15,000 Payroll and HR Services ** 50,000 Legal Fees 5,000 Fee to County Board 66,350 Outside Staff Development 35,000 Computer Services Fees 20,200 Accounting Services-Audit - Professional Fees- other 1,000 Subtotal Professional Services $ 282,550 Vendor Services Contracted Pupil Transportation 108,000 Extra-Curricular Activity Events&Transportation 21,550 Contracted Food Services 42,840 Background/Finger Printing 500 Drug Testing Fees 500 Licenses& Permits 500 Bank Service Fees 2,500 Contacted Custodial Services 84,939 Subtotal Vendor Services $ 261,329 Administration Expenses Travel 3,500 Meals 500 Lodging 1,500 Business Expense - Other 500 Dues& Subscriptions 500 Printing 2,000 Office Supplies 1,310 Medical Supplies 500 Subtotal Administrative Expenses $ 10,310 Instructional Expenses Textbooks& Reference Books 20,000 Consumable Instructional (Student) 12,200 Consumable Instructional (Teacher) 4,250 Instructional Licenses 110,000 Testing Materials 20,000 Contracted SPED Instruction 17,000 Subtotal Instructional Expenses $ 183,450 6 Other Operating Expenses Telephone & Internet 70,500 Postage 2,000 Electricity 60,719 Water& Sewer 4,435 Waste Disposal 21,832 Pest Control 2,500 Maintenance& Cleaning Services 22,000 Building Repairs& Maintenance 73,135 Contingency 22,000 Subtotal Other Operating Expenses $ 279,121 Fixed Expenses Office Equipment- Leasing Expenses 12,360 Professional Liability& Other Insurance 17,000 Subtotal Fixed Expenses $ 29,360 TOTAL OPERATING EXPENSES $ 2,529,413 Difference $ (216,492) CITY Subsidy* (Advance from City General Fund) 151,492 CSUSA Subsidy to Offset Service Costs** 65,000 Revenues over/(under) Expenditures $ - * Counts Toward City Subsidy 7 J Hf DSAHS Pay Plan Base Salary: $50,000 .Teacher Experience: 0$1,000 for 1-3 years 0$3,000 for 4-6 years 0$4,000 for 7-10 years 0$7,500 for 10+ years ,Critical Shortage Area/Special Consideration — Additional compensation .Advanced Degrees ,$3,000 for Masters ,$5,000 for Specialist ,$7,000 for Doctorate s ORDINANCE NO. 2019- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED DON SOFFER AVENTURA HIGH SCHOOL BUDGET FUND 191 FOR FISCAL YEAR 2019/2020 (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 2019/2020 Operating Budget for the Don Soffer Aventura High 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 budget total. Said limitation requires that the total sum allocated to the Don Soffer Aventura High School Fund may not be increased or decreased without specific authorization by a duly-enacted Resolution affecting such amendment or transfer. Therefore, if requested by the Principal of Don Soffer Aventura High School, the City Manager may authorize transfers from one individual line item account to another. 9 Section 4. Personnel Authorization. The "Personnel Allocation Summary" enumerates all authorized budgeted positions. However, if requested by the Principal of Don Soffer Aventura High School, 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 Don Soffer Aventura High School Fund Budget for the City of Aventura, if the City Manager determines that the Budget 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, 2019 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 2019/2020 fiscal year. 10 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 Gladys Mezrahi Commissioner Marc Narotsky Commissioner Robert Shelley Commissioner Howard Weinberg Vice Mayor Dr. Linda Marks 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 11 Commissioner Marc Narotsky Commissioner Howard Weinberg Commissioner Robert Shelley Mayor Enid Weisman PASSED AND ADOPTED on first reading this 11th day of April, 2019. PASSED AND ADOPTED on second reading this 7th day of May, 2019. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC, CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 12 o°�4 SOF7P A J Rq H1GIr� DON SOFFER AVENTURA HIGH SCHOOL 3151 NE 213th Street Aventura, Florida 33180 13