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09-08-2020 Regular Commission Meeting AgendaCity Commission Enid Weisman, Mayor Howard Weinberg, Vice Mayor Denise Landman, Commissioner Dr. Linda Marrs, Commissioner Gladys Mezrahi, Commissioner Marc Narotsky, Commissioner Robert Shelley, Commissioner C✓ � ad 5'ec; CITY COMMISSION REGULAR MEETING AGENDA SEPTEMBER 8, 2020 City Manager Ronald J. Wasson City Clerk Elllisa L. Horvath, MMC City Attorney Weiss Scrota Hellman Cole & Bierman Following 6:00 p.m. First Budget Hearing and Local Planning Agency Meeting Via Virtual Communications Media Technology This meeting shall be held via virtual communications media technology enabled by the Governor's Executive Order 2020-69, extended through Executive Orders 20-112, 20-123, 20- 139, 20-150, 20-179, and 20-193. Because of COVID-19, and the need to ensure the public health, safety and welfare, this meeting will be conducted remotely via Zoom. Due to the on -going state of emergency and the recommendations from all public health authorities, the City of Aventura recommends that all persons view and participate in the meeting through electronic means. Members of the public wishing to access the meeting, please do so as follows: Join the Zoom Meeting from your computer, tablet, or smartphone at: Zoom.us/join Meeting ID: 815 8808 9248 You can also dial in using your phone to the any of the following numbers: +1 312 626 6799 US (Chicago) +1 929 205 6099 US (New York) +1 346 248 7799 US (Houston) +1 669 900 6833 US (San Jose) +1 253 215 8782 US +1 301 715 8592 US Meeting ID: 815 8808 9248 Members of the public will be able to provide comments via audio when directed by the Mayor to do so. Please tap the screen on your cellphone or tablet, or move your mouse on your computer, to view an option to raise your hand. Tap or click on the "raise hand" icon displayed to raise your hand to speak. Callers must press *9 to raise your hand to speak. The City Clerk will notify the Mayor there are public comments and will notify you when it is your turn to speak by turning your microphone on. Speakers will be provided three minutes to provide comments. Comments can also be provided via email to the City Clerk at cityclerk@cityofaventura.com by September 7, 2020 at 6:00 p.m. Comments received will be provided to the City Commission. Please list the item you are providing a comment for in your email. City Commission Enid Weisman, Mayor Howard Weinberg, Vice Mayor Denise Landman, Commissioner Dr. Linda Marks, Commissioner Gladys Mezrahi, Commissioner Mare Narotsky, Commissioner Robert Shellley, Connmissioner CITY COMMISSION REGULAR MEETING AGENDA SEPTEMBER 8, 2020 City Manager Ronald J. Wasson City Clerk Ellisa L. Horvath, MMC City Attorney Weiss Scrota Hellman Cole & Bierman Following 6:00 p.m. First Budget Hearing and Local Planning Agency Meeting Via Virtual Communications Media Technology 1. CALL TO ORDERIROLL CALL 2. PLEDGE OF ALLEGIANCE 3. AGENDA: Request for Deletions/Emergency Additions 4. SPECIAL PRESENTATIONS: • Employee Service Awards • Aventura City of Excellence School Update from Principal Tyrkala • Don Soffer Aventura High School Update from Principal McKnight 5. CONSENT AGENDA: Matters included under the Consent Agenda are self-explanatory and are not expected to require discussion or review. Items will be enacted by one motion. If discussion is desired by any member of the Commission, that item must be removed from the Consent Agenda and considered separately. If the public wishes to speak on a matter on the consent agenda they must inform the City Clerk prior to the start of the meeting. They will be recognized to speak prior to the approval of the consent agenda. A. APPROVAL OF MINUTES: • July 7, 2020 City Commission Regular Meeting • July 16, 2020 City Commission Special Meeting • July 16, 2020 City Commission Regular Workshop Meeting • July 29, 2020 City Commission Special Meeting • August 4, 2020 City Commission Special Meeting • August 13, 2020 City Commission Special Workshop Meeting B. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, APPROVING THE APPOINTMENT OF MEMBERS TO THE CITY OF AVENTURA YOUTH ADVISORY BOARD FOR A ONE-YEAR TERM; AND PROVIDING FOR AN EFFECTIVE DATE. Aventura City Commission Regular Meeting Agenda September 8, 2020 C. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA AWARDING AND LETTING A BID/CONTRACT FOR BID NO. 20-08-11- 3, N.E. 29TH PLACE AND AVENTURA BOULEVARD DRAINAGE IMPROVEMENTS, TO ATC ENGINEERING, INC. AT THE BID PRICE OF $246,801.50; AUTHORIZING THE CITY MANAGER TO EXECUTE ASSOCIATED CONTRACTS; AUTHORIZING THE CITY MANAGER TO TAKE NECESSARY AND EXPEDIENT ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS FOR SAID BID AWARD; AND PROVIDING FOR AN EFFECTIVE DATE. D. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE MIAMI-DADE COUNTY LOCAL MITIGATION STRATEGY 2020; PROVIDING FOR IMPLEMENTATION; AND PROVIDING FOR AN EFFECTIVE DATE. E. CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE CITY OF AVENTURA CITY OF EXCELLENCE SCHOOL: MOTION TO ACCEPT FOR FILING THE SPECIAL PURPOSE FINANCIAL REPORT FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR THE FISCAL YEAR ENDED JUNE 30, 2020 AND TO ACCEPT FOR FILING THAT LETTER DATED AUGUST 31, 2020 ATTACHED HERETO AS ATTACHMENT 1. F. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, URGING THE FLORIDA GOVERNOR, FLORIDA LEGISLATURE, AND FLORIDA SURGEON GENERAL TO ENACT A TEMPORARY PROHIBITION ON SMOKING FOR THE DURATION OF THE COVID-19 PUBLIC HEALTH EMERGENCY AT OUTDOOR DINING AREAS OF COMMERCIAL DINING ESTABLISHMENTS AND AT STAND-ALONE BARS; FURTHER DIRECTING THE CITY CLERK TO TRANSMIT A COPY OF THIS RESOLUTION TO THE OFFICIALS NAMED HEREIN; AND PROVIDING FOR AN EFFECTIVE DATE. G. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, APPROVING THE APPOINTMENT OF A MEMBER TO THE DON SOFFER AVENTURA HIGH SCHOOL FOUNDATION, INC. BOARD OF DIRECTORS FOR THE REMAINDER OF A ONE-YEAR TERM; AND PROVIDING FOR AN EFFECTIVE DATE. H. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA AWARDING AND LETTING A BID/CONTRACT FOR BID NO. 20-08-24- 3, CITY OF AVENTURA CUSTODIAL SERVICES FOR THE COMMUNITY RECREATION CENTER, PARKS AND CULTURAL CENTER TO AMER-PLUS JANITORIAL MAINTENANCE, LLC FOR THE INDIVIDUAL BID PRICE AS CONTAINED IN EXHIBIT "A" ATTACHED; AUTHORIZING THE CITY MANAGER TO EXECUTE ASSOCIATED CONTRACT; AUTHORIZING THE CITY MANAGER TO TAKE NECESSARY AND EXPEDIENT ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS FOR SAID BID AWARD; AND PROVIDING FOR AN EFFECTIVE DATE. I. MOTION AUTHORIZING THE APPROPRIATION OF UP TO $30,000 FOR GAS MASKS AND FILTERS FROM THE POLICE FEDERAL FORFEITURE FUNDS IN ACCORDANCE WITH THE CITY MANAGER'S MEMORANDUM. Page 2 of 4 Aventura City Commission Regular Meeting Agenda September 8, 2020 J. CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE CITY OF AVENTURA CITY OF EXCELLENCE SCHOOL: MOTION APPROVING THE ATTACHED SALARY DISTRIBUTION PLAN FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL (ACES) IN ACCORDANCE WITH THE FLORIDA EDUCATION FINANCE PROGRAM (FEFP). K. CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE DON SOFFER AVENTURA HIGH SCHOOL: MOTION APPROVING THE ATTACHED SALARY DISTRIBUTION PLAN FOR THE DON SOFFER AVENTURA HIGH SCHOOL (DSAHS) IN ACCORDANCE WITH THE FLORIDA EDUCATION FINANCE PROGRAM (FEFP). L. CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE DON SOFFER AVENTURA HIGH SCHOOL: MOTION TO ACCEPT FOR FILING THE SPECIAL PURPOSE FINANCIAL REPORT FOR THE DON SOFFER AVENTURA HIGH SCHOOL FOR THE FISCAL YEAR ENDED JUNE 30, 2020 AND TO ACCEPT FOR FILING THAT LETTER DATED SEPTEMBER 4, 2020 ATTACHED HERETO AS ATTACHMENT 1. 6. ORDINANCES - FIRST READING/PUBLIC HEARINGS: AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING THE COMPREHENSIVE MASTER PLAN BY AMENDING THE FUTURE LAND USE MAP DESIGNATION FOR A 1.5 ACRE CITY -OWNED PARCEL OF LAND KNOWN AS PEACE PARK, LOCATED AT 3200 NE 188 STREET, AS LEGALLY DESCRIBED IN EXHIBIT "A" FROM MEDIUM HIGH DENSITY RESIDENTIAL TO PARKS AND RECREATION; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE COMPREHENSIVE PLAN; AND PROVIDING FOR AN EFFECTIVE DATE. 7. ZONING HEARINGS - QUASI-JUDICIAL PUBLIC HEARINGS: Please be advised that the following items on the Commission's agenda are quasi-judicial in nature. If you wish to object or comment upon any of these items, please inform the Mayor when she requests public comments. An opportunity for persons to speak on each item will be made available after the applicant and staff have made their presentations on each item. All testimony, including public testimony and evidence, will be made under oath or affirmation. Additionally, each person who gives testimony may be subject to cross- examination. If you refuse either to be cross-examined or to be sworn, your testimony will be given its due weight. The general public will not be permitted to cross-examine witnesses, but the public may request the Commission to ask questions of staff or witnesses on their behalf. Persons representing organizations must present evidence of their authority to speak for the organization. Further details of the quasi-judicial procedures may be obtained from the Clerk. A. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA GRANTING CONDITIONAL USE APPROVAL TO RECKBAR LLC TO PERMIT THE SALE AND SERVICE OF ALCOHOLIC BEVERAGES AT A COCKTAIL LOUNGE/BAR AREA WITHIN THE PANI RESTAURANT IN UNIT 904 OF THE AVENTURA MALL, 19565 BISCAYNE BOULEVARD, CITY OF AVENTURA; PROVIDING FOR CONDITIONS OF APPROVAL; AND PROVIDING FOR AN EFFECTIVE DATE. B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING THE OFFICIAL ZONING MAP OF THE CITY OF AVENTURA BY AMENDING THE ZONING DESIGNATION FROM RMF3B, MULTIFAMILY MEDIUM DENSITY RESIDENTIAL DISTRICT TO ROS, RECREATION/OPEN SPACE DISTRICT FOR A 1.5 ACRE CITY -OWNED PARCEL OF LAND, KNOWN AS PEACE PARK, Page 3 of 4 Aventura City Commission Regular Meeting Agenda September 8, 2020 LOCATED AT 3200 NE 188 STREET, AS LEGALLY DESCRIBED IN EXHIBIT "A"; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE. 8. ORDINANCES — SECOND READING/PUBLIC HEARINGS: None. 9. RESOLUTIONS/PUBLIC HEARINGS: None. 10. REPORTS 11. PUBLIC COMMENTS 12. OTHER BUSINESS: None. 13. ADJOURNMENT FUTURE MEETINGS Meeting dates, times, and location are subject to change. Please check the City's website for the most current schedule. Meetings will be held either at the City of Aventura Government Center (19200 West Country Club Drive, Aventura) or via virtual communications media technology as designated on the applicable agendas. Please monitor the City's website for procedural changes necessitated by the COVID-19 emergency. COMMISSION SECOND BUDGET HEARING — SEPTEMBER 16, 2020 AT 6 PM COMMISSION REGULAR WORKSHOP MEETING — SEPTEMBER 17, 2020 AT 9 AM COMMISSION REGULAR MEETING — OCTOBER 6, 2020 AT 6 PM COMMISSION REGULAR WORKSHOP MEETING — OCTOBER 16, 2020 AT 9 AM 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 or cityclerk@cityofaventura.com, not later than two days prior to such proceedings. One or more members of the City of Aventura Advisory Boards may participate in the meeting. Anyone wishing to 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 are available online at cityofaventura.com for viewing and printing, or may be requested through the Office of the City Clerk at (305) 466-8901 or cityclerk@cityofaventura.com. Page 4 of 4 CITY OF "ENTURA OFFICE OF THE CITY CLERK MEMORANDUM TO: City Commission FROM: Ellisa L. Horvath, MMC, City Clerk DATE: September 4, 2020 SUBJECT: Approval of Minutes September 8, 2020 City Commission Meeting Agenda Item 5A RECOMMENDATION It is recommended that the City Commission approve the attached minutes, as provided by the City Clerk, for the Commission meetings held in July and August 2020. BACKGROUND Meetings were held and minutes have been provided for Commission approval for the following: • July 7, 2020 City Commission Regular Meeting • July 16, 2020 City Commission Special Meeting • July 16, 2020 City Commission Regular Workshop Meeting • July 29, 2020 City Commission Special Meeting • August 4, 2020 City Commission Special Meeting • August 13, 2020 City Commission Special Workshop Meeting Should you have any questions, please contact me. /elh attachments AVENTURA CITY COMMISSION REGULAR MEETING MINUTES J U LY 7, 2020 6:00 P.M. Virtual Meeting Via Video Conferencing 1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Enid Weisman at 6:00 p.m. The roll was called and the following were present: Mayor Enid Weisman, Vice Mayor Howard Weinberg, Commissioner Denise Landman, Commissioner Dr. Linda Marks, Commissioner Gladys Mezrahi, Commissioner Marc Narotsky, Commissioner Robert Shelley, City Manager Ronald J. Wasson, City Clerk Ellisa L. Horvath, and City Attorney David M. Wolpin. As a quorum was determined to be present, the meeting commenced. Mayor Weisman provided a statement regarding the virtual format of the meeting held via video conferencing through Zoom, as specified on the meeting agenda and enabled by the Governor's Executive Order 2020-69 (extended through orders 20-112, 20-123, 20-139, and 20-150, as a result of the state of emergency due to COVID-19. Members of the public were given instructions for providing comments. 2. PLEDGE OF ALLEGIANCE: The Pledge was led by Vice Mayor Weinberg. 3. AGENDA: REQUESTS FOR DELETIONS/EMERGENCY ADDITIONS: Item 5G was removed from the agenda per the request of Mr. Wasson and consensus of the Commission. 4. SPECIAL PRESENTATIONS: None. 5. CONSENT AGENDA: There were no requests from the public to address the Commission. Item I was removed by Mr. Wasson for discussion and to allow for a public hearing. Items E and H were removed by Commissioner Dr. Marks for discussion. A motion to approve the remaining items on the Consent Agenda was offered by Commissioner Shelley, seconded by Commissioner Mezrahi, and passed unanimously by roll call vote. The following action was taken: A. Minutes approved as follows: • June 9, 2020 Regular Commission Meeting • June 18, 2020 Regular Commission Workshop Meeting Aventura City Commission Regular Meeting Minutes July 7, 2020 B. Resolution No. 2020-49 adopted as follows: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AUTHORIZING THE CITY MANAGER ON BEHALF OF THE CITY TO EXECUTE AND OTHERWISE ENTER INTO THE ATTACHED MUTUAL AID AGREEMENT BETWEEN THE CITY OF AVENTURA AND THE CITY OF NORTH MIAMI BEACH FOR LAW ENFORCEMENT ACTIVITIES; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE. C. Motion approved as follows: MOTION AUTHORIZING THE APPROPRIATION OF UP TO $60,000 FOR CORDICO CUSTOMIZED WELLNESS PROGRAM FROM THE POLICE FEDERAL FORFEITURE FUNDS IN ACCORDANCE WITH THE CITY MANAGER'S MEMORANDUM. D. Resolution No. 2020-50 adopted as follows: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA DECLARING CERTAIN PROPERTY LISTED UNDER THE ASSETS OF THE CITY AS SURPLUS TO THE NEEDS OF THE CITY; DESCRIBING THE MANNER OF DISPOSAL; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE. E. Removed for discussion: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, APPROVING THE APPOINTMENT OF A MEMBER TO THE DON SOFFER AVENTURA HIGH SCHOOL FOUNDATION, INC. BOARD OF DIRECTORS FOR THE REMAINDER OF A ONE-YEAR TERM; AND PROVIDING FOR AN EFFECTIVE DATE. F. Resolution No. 2020-52 adopted as follows: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING AN ANNUAL CAR PARADE FOR RESIDENTS OF THE CITY IN CONNECTION WITH THEIR HIGH SCHOOL GRADUATIONS; AND PROVIDING FOR AN EFFECTIVE DATE. G. Removed from the agenda: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE CITY'S AVENTURA CITY OF EXCELLENCE SCHOOL AND GOVERNING BOARD FOR THE CITY'S DON SOFFER AVENTURA HIGH SCHOOL; ESTABLISHING GOVERNING BOARD POLICY ON RE -OPENING SCHOOLS AND EDUCATIONAL DELIVERY OPTIONS; AND PROVIDING FOR AN EFFECTIVE DATE. Page 2 of 7 Aventura City Commission Regular Meeting Minutes July 7, 2020 H. Removed for discussion: A MOTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE CITY'S AVENTURA CITY OF EXCELLENCE SCHOOL AND GOVERNING BOARD FOR THE CITY'S DON SOFFER AVENTURA HIGH SCHOOL APPROVING A THREAT ASSESSMENT POLICY AND PROCEDURES FOR BOTH OF THE CITY'S SCHOOLS. I. Removed for discussion: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ACCEPTING AND ADOPTING IN PRINCIPLE, SUBJECT TO ANNUAL REVISION AND AUTHORIZATION, THE CITY OF AVENTURA CAPITAL IMPROVEMENT PROGRAM DOCUMENT FOR FISCAL YEAR 2020/21 TO 2024/25 AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE. ITEM 5E: Mr. Wolpin read the following Resolution title: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, APPROVING THE APPOINTMENT OF A MEMBER TO THE DON SOFFER AVENTURA HIGH SCHOOL FOUNDATION, INC. BOARD OF DIRECTORS FOR THE REMAINDER OF A ONE-YEAR TERM; AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Resolution was offered by Commissioner Dr. Marks and seconded by Commissioner Landman. Dr. Andrea Beck was recognized as the member to be appointed to the Board and consensus was given for her to be formally recognized at a future Commission Meeting in person. The motion for approval of the Resolution passed unanimously, by roll call vote, and Resolution No. 2020-51 was adopted. ITEM 5H: Mr. Wolpin read the following motion: A MOTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE CITY'S AVENTURA CITY OF EXCELLENCE SCHOOL AND GOVERNING BOARD FOR THE CITY'S DON SOFFER AVENTURA HIGH SCHOOL APPROVING A THREAT ASSESSMENT POLICY AND PROCEDURES FOR BOTH OF THE CITY'S SCHOOLS. A motion for approval was offered by Commissioner Shelley and seconded by Commissioner Landman. Page 3 of 7 Aventura City Commission Regular Meeting Minutes July 7, 2020 Mr. Wasson provided information on the item. Commission discussion was held on the possibility of tabling the item until the July 16t" workshop to allow for further review and to provide updates relating to COVID-19 in the documents. The motion for approval, with additional review at a workshop for potential future amendments, passed unanimously, by roll call vote. ITEM 51: Mr. Wolpin read the following Resolution title: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ACCEPTING AND ADOPTING IN PRINCIPLE, SUBJECT TO ANNUAL REVISION AND AUTHORIZATION, THE CITY OF AVENTURA CAPITAL IMPROVEMENT PROGRAM DOCUMENT FOR FISCAL YEAR 2020/21 TO 2024/25 AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Resolution was offered by Commissioner Narotsky and seconded by Vice Mayor Weinberg. Mr. Wasson provided information on the Capital Improvement Program document for fiscal year 20/21 to 23/25. Mayor Weisman opened the item for public comment. Mrs. Horvath provided directions for members of the public to provide comments. There being no comments, Mayor Weisman closed the item for public input. The motion for approval of the Resolution passed unanimously, by roll call vote, and Resolution No. 2020-53 was adopted. 6. ZONING HEARINGS: QUASI-JUDICIAL PUBLIC HEARINGS: Mr. Wolpin reviewed and entered the quasi-judicial procedures into the record for both items and clarified that item 613 would be heard first. Mr. Wolpin read the following Resolution title- B. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA GRANTING CONDITIONAL USE APPROVAL TO PERMIT THE SALE AND SERVICE OF BEER, WINE, CHAMPAGNE AND LIQUOR INFUSED GELATO AT QUORE GELATO IN AVENTURA MALL KIOSK 2034, 19501 BISCAYNE BOULEVARD, CITY OF AVENTURA; PROVIDING FOR CONDITIONS OF APPROVAL; AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Resolution was offered by Commissioner Shelley and seconded by Commissioner Landman. Mrs. Horvath administered the oath to all those wishing to offer testimony on item 613. Page 4 of 7 Aventura City Commission Regular Meeting Minutes July 7, 2020 Community Development Director Joanne Carr addressed the Commission and entered the staff report into the record, which recommended approval, subject to the conditions listed. The following provided testimony on behalf of the Applicant (Quore Gelato, LLC): Michael J. Marrero, Esq. - Bercow Radell Fernandez & Larkin (200 S. Biscayne Blvd. Suite 850, Miami). Mayor Weisman opened the item for public comment. Mrs. Horvath provided directions for members of the public to provide comments. There being no comments, Mayor Weisman closed the item for public input. The motion for approval of the Resolution passed unanimously, by roll call vote, and Resolution No. 2020-55 was adopted. Mr. Wolpin read the following Resolution title: A. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA GRANTING CONDITIONAL USE APPROVAL PURSUANT TO SECTION 31-144(C)(2)i. OF THE CITY CODE FOR AN INCREASED HEIGHT OF 12 STORIES OR 200 FEET, WHERE THE CITY CODE PERMITS A MAXIMUM HEIGHT OF 12 STORIES OR 120 FEET; GRANTING CONDITIONAL USE APPROVAL PURSUANT TO SECTION 31-144(C)(2)M. OF THE CITY CODE TO PERMIT A FLOOR AREA RATIO OF 1.99, WHERE THE CITY CODE PERMITS A MAXIMUM FLOOR AREA RATIO OF 1.61, FOR THE DEVELOPMENT OF AN OFFICE AND BANK BUILDING LOCATED AT 3050 AVENTURA BOULEVARD IN THE CITY; PROVIDING FOR RECORDATION; AND PROVIDING FOR AN EFFECTIVE DATE. Mrs. Horvath administered the oath to all those wishing to offer testimony on the item. A motion for approval of the Resolution was offered by Commissioner Shelley and seconded by Commissioner Dr. Marks. Mr. Wolpin incorporated the testimony and documents provided at the June 9, 2020 Commission Meeting into the record by reference. Community Development Director Joanne Carr addressed the Commission and reported no changes to the staff report entered into the record on June 9, 2020, which recommended approval, subject to the conditions listed. She additionally reported on the background of the application including LEED construction, development plans, traffic study, sun shadow study, sun glare study, public notice provided, and requests for review of plans and documents responded to. Ms. Carr incorporated all comments, correspondence, and an online petition received to date into the record and summarized the concerns raised. The following provided testimony on behalf of the Applicant (3050 Aventura Owner, LLC): Michael J. Marrero, Esq. - Bercow Radell Fernandez & Larkin (200 S. Biscayne Page 5 of 7 Aventura City Commission Regular Meeting Minutes July 7, 2020 Blvd. Suite 850, Miami), Robert Harrison, Architect — Foster & Partners (Riverside, 22 Hester Road, London), Henry Iler, AICP - Iler Planning (2080 West Indiantown Road, #200, Jupiter), Luz Weinberg, Consultant (482 Ives Dairy Road, Miami), and Jeffrey Bercow, Esq. - Bercow Radell Fernandez & Larkin (200 S. Biscayne Blvd. Suite 850, Miami). The Commission reviewed the project. Mrs. Carr and Mr. Marrero responded to questions by the Commission. Mayor Weisman opened the item for public comment. Mrs. Horvath provided directions for members of the public to provide comments. The oath was administered to those not previously sworn in. The following members of the public provided comments: Alessandra Stivelman, Esq. - Eisinger Law (Presidential Circle, Suite 265-S, 4000 Hollywood Boulevard, Hollywood) on behalf of Bonavida Condominium Association Inc., Brenda Friend (Bonavida - 20100 W. Country Club Drive #1601), Leo Reinfeld (Bonavida - 20100 W. Country Club Drive #508), Israel Kohn (Bonavida — 20100 W. Country Club Drive #1507), Maria Jania Braswell (20900 NE 30t" Avenue 8t" Floor), Edward Weinstein (21055 Yacht Club Drive), John Mcnamee (Bonavida — 20100 W. Country Club Drive #PH6), Natalia Opalatenko (Bonavida — 20100 W. Country Club Drive #704), Patricia Aida Delgado (Bonavida — 20100 W. Country Club Drive #507), Pablo Miliani (Bonavida - 20100 W. Country Club Drive #1207), Gabriela Resnik (Villa Dorada President - 20300 W. Country Club Drive), Adriana Engelberg (Bonavida — 20100 W. Country Club Drive #PH8), Carlos Rodriguez (Bonavida - 20100 W. Country Club Drive #1505), Annette DiTommaso — Bonavida Property Manager (Bonavida - 20100 W. Country Club Drive), Mavis Gellerman (Bonavida — 20100 W. Country Club Drive), Mike Mierberg (Bonavida Condominium #1703), Aleida Andrew (800 NE 195tn Street, North Miami Beach), and Juan Porras (Bonavida Condominium). There being no additional comments, Mayor Weisman closed the item for public input. The motion for approval of the Resolution passed unanimously, by roll call vote, and Resolution No. 2020-54 was adopted. 7. ORDINANCES - FIRST READING — PUBLIC HEARINGS: None. 8. ORDINANCES - SECOND READING/PUBLIC HEARINGS: None. 9. RESOLUTIONS/PUBLIC HEARINGS: None. 10. REPORTS: 11. PUBLIC COMMENTS: Mr. Wolpin provided information on the process for public comments. Mrs. Horvath provided directions for members of the public to provide Page 6 of 7 Aventura City Commission Regular Meeting Minutes July 7, 2020 comments. The following members of the public provided comments: Sandy Bernstein (3530 Mystic Point Drive, #3009, Aventura). 12. OTHER BUSINESS: Consensus was provided for Mr. Wolpin to draft a resolution for the next meeting regarding the removal of the FSU Student Senate President, as a result of anti-Semitic posts, and per Vice Mayor Weinberg's request. Consensus was also provided for Mr. Wasson to look into having COVID-19 testing provided in Aventura again, per Commissioner Dr. Marks' request. 13. ADJOURNMENT: There being no further business to come before the Commission, a motion to adjourn was offered by Commissioner Shelley, seconded by Commissioner Narotsky, and unanimously approved; thus, adjourning the meeting at 9:04 p.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission on September 8, 2020. Page 7 of 7 q %t` AVENTURA CITY COMMISSION SPECIAL MEETING MINUTES J U LY 16, 2020 9:00 A.M. Virtual Meeting Via Video Conferencing 1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Enid Weisman at 9:03 a.m. The roll was called and the following were present: Mayor Enid Weisman, Vice Mayor Howard Weinberg, Commissioner Denise Landman, Commissioner Dr. Linda Marks, Commissioner Gladys Mezrahi, Commissioner Marc Narotsky, Commissioner Robert Shelley, City Manager Ronald J. Wasson, City Clerk Ellisa L. Horvath, and City Attorney David M. Wolpin. As a quorum was determined to be present, the meeting commenced. Mayor Weisman provided a statement regarding the virtual format of the meeting held via video conferencing through Zoom, as specified on the meeting agenda and enabled by the Governor's Executive Order 2020-69 (extended through orders 20-112, 20-123, 20-139, and 20-150, as a result of the state of emergency due to COVID-19. Members of the public were given instructions for providing comments. 2. OVERVIEW AND REVIEW OF PROPOSED BUDGET: Mr. Wasson reviewed the highlights of the budget process for the upcoming year as outlined in the budget message and discussed the affects on the budget due to the current ongoing COVID-19 pandemic. Mr. Wasson provided an overview of the proposed 2020/2021 budget document, as follows: A. GENERAL FUND: Revenues, General Government Departments (including City Commission, Office of the City Manager, Legal, City Clerk's Office, Finance, and Information Technology), Police Department, Community Development Department, Community Services Department, Public Works/Transportation Department, Arts & Cultural Center Department, Non -Departmental, and Capital Outlay. Mr. Wasson additionally provided an overview for the following funds: (C) Police Education Fund, (D) Transportation and Street Maintenance Fund, (E) 911 Fund, (F) Debt Service Funds, (G) Capital Projects Fund, (H) Aventura Charter High School Construction Fund, (1) Stormwater Utility Fund, and (J) Police Off -Duty Services Fund. The proposed 2% increase for employees as presented versus providing a 3% total increase was discussed by the Commission in detail. Aventura City Commission Special Meeting Minutes July 16, 2020 A motion to amend the General Fund Budget to provide a 3% total increase for non - unionized employees was offered by Commissioner Dr. Marks and seconded by Commissioner Shelley. The motion passed (6-1), with Commissioner Narotsky opposed. A motion to provide the additional 1 % increase for non -unionized employees as a one- time bonus in lieu of an addition to salary was offered by Commissioner Narotsky and seconded by Commissioner Landman. The motion failed (3-4), with Commissioner Landman, Commissioner Narotsky, and Vice Mayor Weinberg in favor and Commissioner Dr. Marks, Commissioner Mezrahi, Commissioner Shelley, and Mayor Weisman opposed. A motion to approve the General Fund Budget as amended was offered by Commissioner Shelley, seconded by Commissioner Dr. Marks, and unanimously passed by roll call vote. A. MOTION TO ADOPT RESOLUTION TO ESTABLISH TENTATIVE MILLAGE RATE: Mr. Wolpin read the following Resolution by title: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING A PROPOSED MILLAGE RATE FOR THE 2020/2021 FISCAL YEAR; PROVIDING FOR THE DATE, TIME AND PLACE OF THE PUBLIC HEARING TO CONSIDER THE PROPOSED MILLAGE RATE AND TENTATIVE BUDGET; AND PROVIDING FOR AN EFFECTIVE DATE. A motion to approve the Resolution was offered by Commissioner Landman and seconded by Commissioner Mezrahi. Mr. Wasson reviewed the Resolution, which established a millage rate for the 2020/2021 fiscal year of 1.7261 per $1,000 of taxable assessed value. He noted that the millage rate remained the same as the prior year. The proposed dates for the budget hearings were presented, as provided in the agenda, as follows: First Budget Hearing September 8, 2020 at 6.00 p.m. and Second Budget Hearing September 16, 2020 at 6.00 p.m. Mayor Weisman opened the public hearing. Mrs. Horvath provided directions for members of the public to provide comments. There being no speakers, the public hearing was closed. The motion to approve the Resolution unanimously passed, by roll call vote, and Resolution No. 2020-56 was adopted. A motion to approve the budgets for the funds listed as C-J was offered by Commissioner Dr. Marks, seconded by Commissioner Shelley, and unanimously passed by roll call vote. Page 2 of 5 Aventura City Commission Special Meeting Minutes July 16, 2020 3. RESOLUTIONS: Mr. Wolpin read the following Resolution by title: A. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA AWARDING A PROPOSAL FOR DON SOFFER AVENTURA HIGH SCHOOL LOCKER ROOM IMPROVEMENTS TO SCHIFF CONSTRUCTION AND DEVELOPMENT, INC. AT THE PRICE OF $293,877; AUTHORIZING THE CITY MANAGER TO EXECUTE ASSOCIATED CONTRACTS; AUTHORIZING THE CITY MANAGER TO TAKE NECESSARY AND EXPEDIENT ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS FOR SAID AWARD; AND PROVIDING FOR AN EFFECTIVE DATE. A motion to approve the Resolution was offered by Commissioner Shelley and seconded by Vice Mayor Weinberg. Mr. Wasson reviewed the item. Mayor Weisman opened the public hearing. Mrs. Horvath provided directions for members of the public to provide comments. There being no speakers, the public hearing was closed. The motion to approve the Resolution unanimously passed, by roll call vote, and Resolution No. 2020-57 was adopted. Mr. Wolpin read the following Resolution by title- B. CITY COMMISSION, IN ITS CAPACITY AS THE AVENTURA CITY OF EXCELLENCE SCHOOL BOARD OF DIRECTORS: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ACTING IN THEIR CAPACITY AS THE BOARD OF DIRECTORS FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL, ADOPTING A MENTAL HEALTH PLAN FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL (ACES); AUTHORIZING THE EXECUTION OF NECESSARY DOCUMENTS; AND PROVIDING FOR AN EFFECTIVE DATE. A motion to approve the Resolution was offered by Commissioner Shelley and seconded by Commissioner Landman. Mr. Wasson reviewed the Resolution adopting the Mental Health Plan for ACES, as mandated by State statute. Recurring items for the school such as this will be scheduled for workshops in the future. Mayor Weisman opened the public hearing. Mrs. Horvath provided directions for members of the public to provide comments. There being no speakers, the public hearing was closed. Page 3 of 5 Aventura City Commission Special Meeting Minutes July 16, 2020 The motion to approve the Resolution unanimously passed, by roll call vote, and Resolution No. 2020-58 was adopted. Mr. Wolpin read the following Resolution by title- C. CITY COMMISSION, IN ITS CAPACITY AS THE DON SOFFER AVENTURA HIGH SCHOOL BOARD OF DIRECTORS: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ACTING IN THEIR CAPACITY AS THE BOARD OF DIRECTORS FOR THE DON SOFFER AVENTURA HIGH SCHOOL, ADOPTING A MENTAL HEALTH PLAN FOR THE DON SOFFER AVENTURA HIGH SCHOOL; AUTHORIZING THE EXECUTION OF NECESSARY DOCUMENTS; AND PROVIDING FOR AN EFFECTIVE DATE. A motion to approve the Resolution was offered by Commissioner Mezrahi and seconded by Vice Mayor Weinberg. Mr. Wasson reviewed the Resolution adopting the Mental Health Plan for Don Soffer Aventura High School, as mandated by State statute. Recurring items for the school such as this will be scheduled for workshops in the future. Mayor Weisman opened the public hearing. Mrs. Horvath provided directions for members of the public to provide comments. There being no speakers, the public hearing was closed. The motion to approve the Resolution unanimously passed, by roll call vote, and Resolution No. 2020-60 was adopted. Mr. Wolpin read the following Resolution by title- D. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, CONDEMNING THE ANTI-SEMITIC SOCIAL MEDIA POSTS MADE BY THE FLORIDA STATE UNIVERSITY SENATE PRESIDENT AND REQUESTING THAT THE FLORIDA STATE UNIVERSITY PRESIDENT REMOVE THE INDIVIDUAL FROM THE FLORIDA STATE UNIVERSITY SENATE; FURTHER DIRECTING THE CITY CLERK TO TRANSMIT A COPY OF THIS RESOLUTION TO THE OFFICIALS NAMED HEREIN; AND PROVIDING FOR AN EFFECTIVE DATE. A motion to approve the Resolution was offered by Vice Mayor Weinberg and seconded by Commissioner Mezrahi. Mr. Wasson reviewed the Resolution. Vice Mayor Weinberg provided comments on the resolution and requested that language be added to clarify that it is the Student Senate President. Page 4 of 5 Aventura City Commission Special Meeting Minutes July 16, 2020 Mayor Weisman opened the public hearing. Mrs. Horvath provided directions for members of the public to provide comments. The following members of the public provided comments: Amit Bloom (Aventura). There being no additional speakers, the public hearing was closed. The motion to approve the Resolution with the clarified language unanimously passed, by roll call vote, and Resolution No. 2020-59 was adopted. 4. ADJOURNMENT: There being no further business to come before the Commission, a motion to adjourn was offered by Commissioner Landman, seconded by Commissioner Shelley, and unanimously passed; thereby, adjourning the meeting at 10:17 a.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission on September 8, 2020. Page 5 of 5 AVENTURA CITY COMMISSION REGULAR WORKSHOP MEETING MINUTES J U LY 16, 2020 Following 9:00 a.m. Commission Meeting Virtual Meeting Via Video Conferencing The meeting was held via video conferencing through Zoom, as specified on the meeting agenda and enabled by the Governor's Executive Order 2020-69 (extended through Executive Order 20-112, 20-123, 20-139, and 20-150), as a result of the state of emergency due to COVID-19. 1. Call to Order/Roll Call: The meeting was called to order by Mayor Enid Weisman at 10:27 a.m. The following were present: Mayor Enid Weisman, Vice Mayor Howard Weinberg, Commissioner Denise Landman, Commissioner Dr. Linda Marks, Commissioner Gladys Mezrahi, Commissioner Marc Narotsky, Commissioner Robert Shelley, City Manager Ronald J. Wasson, City Clerk Ellisa L. Horvath, and City Attorney David M. Wolpin. As a quorum was determined to be present, the meeting commenced. 2. Discussion: Resolution Enacting Temporary Prohibition on Smoking at Outdoor Dining Areas and Commercial Dining Establishments and Stand -Alone Bars During COVID-19 (City Manager): Mr. Wasson suggested that the Commission consider adopting a resolution encouraging the Governor, Legislature, and Surgeon General to temporarily prohibit smoking outdoors as outlined in his memorandum. Mr. Wolpin explained the Florida Clean Indoor Air Act, which prohibits the City from adopting rules and regulations governing smoking in public. City Manager Summary: It was the consensus of the City Commission to proceed with the resolution as presented and, in the meantime, for Mr. Wasson to distribute letters to the restaurants encouraging them to limit smoking outdoors during the COVID-19 pandemic. 3. Discussion: Resolution in Favor of Requiring "Kaufman Language" or "As Amended from Time to Time" Language in Condominium and Homeowner Association Declarations (City Manager): Mr. Wasson explained the resolution provided and adopted by the City of Hallandale Beach. Mr. Wolpin further explained the resolution language, which would require condominium associations to provide the language "as amended from time to time" in their governing documents in order to automatically include new laws passed by the Florida Legislature. The Commission provided comments on whether or not such a resolution would be in the best interest of the condominium associations within the City. City Manager Summary: No action. Aventura City Commission Regular Workshop Meeting Minutes — July 16, 2020 4. Discussion: Youth Advisory Board (City Manager): Mr. Wasson discussed the applications received, the interview process, and the recommendations for the 2020/2021 Youth Advisory Board members and alternates. City Manager Summary: It was the consensus of the City Commission to place a resolution on the September 8, 2020 Commission Meeting Agenda appointing the members and alternates to the Youth Advisory Board, as recommended by the City Manager. 5. Updated: Charter Schools Update (City Manager): Mr. Wasson explained that Charter Schools USA and the school principals would provide the updates. Rachel Windler-Freitag, South Florida Area Director — Charter Schools USA, provided information on the three models for the 2020-2021 school year and reported that the detailed re -opening plans for the schools would be reviewed at the Special Commission Meeting on July 29t" Aventura City of Excellence School Principal Anthony Tyrkala and Don Soffer Aventura High School Principal David Mcknight reviewed the different scenarios for opening plans in August for their respective schools. City Manager Summary: This item will be discussed in detail at the Special Commission Meeting on July 29, 2020. 6. Discussion: COVID-19 Testing (City Manager): Mr. Wasson reported that CitiMED had been designated to provide mobile medical testing at Waterways Park, with two testing options for Aventura residents. The Commission discussed the importance of wearing masks and social distancing, as well as greater compliance and enforcement. City Manager Summary: It was the consensus of the City Commission to proceed with the testing site at Waterways Park. Mr. Wasson and Mr. Wolpin will look into the City's ability to issue civil citations to enforce requirements for masks. Additionally, Mr. Wasson will provide suggested language/documents to the condominiums for them to distribute to their residents. 7. Discussion: Don Soffer Aventura High School Foundation Inc. Board of Directors — Florida Sunshine Law (City Manager): Mr. Wasson explained that the Board had requested that they be able to meet out of the sunshine, since it was hindering their ability to meet frequently and be productive. City Manager Summary: It was the consensus of the City Commission to move forward with the changes needed to allow the Board to meet out of the sunshine. 8. Discussion: Marketin_g/Communications/Website (Commissioner Dr. Marks): Commissioner Dr. Marks discussed the importance of the City's communications efforts and suggested increased newsletters, additional information on Page 2 of 3 Aventura City Commission Regular Workshop Meeting Minutes — July 16, 2020 the City's website, and the consideration of hiring an outside individual for various marketing items. Mr. Wasson reported on plans to update the City's website this year and agreed to bi- monthly newsletters. City Manager Summary: It was the consensus of the City Commission for Mr. Wasson to enhance in-house marketing, with the assistance of Commissioner Landman and Commissioner Mezrahi separately, and to bring the item back at the next Commission Workshop. The following additional items were discussed: Mr. Wasson will provide tentative dates for an August Commission Meeting, should one be needed. Chief Bryan Pegues provided a brief update on the community policing program. 9. Adiournment: There being no further business to come before the Commission, the meeting was adjourned by consensus at 12:06 p.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission on September 8, 2020. Page 3 of 3 q %t` AVENTURA CITY COMMISSION SPECIAL MEETING MINUTES J U LY 29, 2020 9:00 A.M. Virtual Meeting Via Video Conferencing 1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Enid Weisman at 9:05 a.m. The roll was called and the following were present: Mayor Enid Weisman, Vice Mayor Howard Weinberg, Commissioner Denise Landman, Commissioner Dr. Linda Marks, Commissioner Gladys Mezrahi, Commissioner Marc Narotsky, Commissioner Robert Shelley, City Manager Ronald J. Wasson, City Clerk Ellisa L. Horvath, and City Attorney David M. Wolpin. As a quorum was determined to be present, the meeting commenced. Mayor Weisman provided a statement regarding the virtual format of the meeting held via video conferencing through Zoom, as specified on the meeting agenda and enabled by the Governor's Executive Order 2020-69 (extended through orders 20-112, 20-123, 20-139, and 20-150, as a result of the state of emergency due to COVID-19. Members of the public were given instructions for providing comments. 2. RESOLUTION: Mr. Wolpin read the following Resolution by title: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE CITY'S AVENTURA CITY OF EXCELLENCE SCHOOL AND GOVERNING BOARD FOR THE CITY'S DON SOFFER AVENTURA HIGH SCHOOL; APPROVING PLANS FOR RE -OPENING SCHOOLS; AND PROVIDING FOR AN EFFECTIVE DATE. A motion to approve the Resolution was offered by Commissioner Shelley and seconded by Commissioner Mezrahi. Mr. Wasson reviewed the Resolution, which established plans for the City's Charter Schools based on the Department of Education requirements and developed with Charter Schools USA and the school principals. The plans cover the following three scenarios: schools operating with students learning in person, schools operating with students learning remotely, and a hybrid model of the first two options. Rachel Windler-Freitag, South Florida Area Director — Charter Schools USA, requested approval of the plans, which were in alignment with the Governor's order to provide options to the parents. She clarified that the principals would review the plans and provide more detailed plans specific for each of the schools at a later date. Aventura City Commission Special Meeting Minutes July 29, 2020 The Commission reviewed the plans and provided comments regarding the need for specific plans for the schools, surveys showing parent preference for the Fall, and comfort level of teachers returning to school. Mr. Wasson provided information on working with the schools for building enhancements, classroom layouts, and increased interior building ventilation. Mayor Weisman opened the public hearing. Mrs. Horvath provided directions for members of the public to provide comments. The following members of the public provided comments: Ellen Elias (21224 Harbor Way, Aventura). There being no additional speakers, the public hearing was closed. The motion to approve the Resolution unanimously passed, by roll call vote, and Resolution No. 2020-61 was adopted. The following additional items were discussed: Mr. Wasson and Mayor Weisman provided information on the current issue of the County's distribution of the CARES dollars to municipalities, which was initially to be based on population and has changed. Mr. Wolpin reported on the legal challenge that may be filed by some municipalities against the County to receive those federal funds, which will be monitored. Commissioners were urged to contact the County Commissioners regarding the City's request to receive the money based on its population. Vice Mayor Weinberg reported on his vote in favor of the MDCLC resolution as the City's representative on the Board of Directors, for the disbursement to be based on population. Mr. Wasson will provide the Commission with communication from the Florida League of Cities regarding the issue. The Commission discussed current and upcoming COVID-19 testing sites. The documents outlining the specific plans for the re -opening of the schools will be provided by Charter Schools USA to the Commission by August 3, 2020. Additionally, a meeting will be scheduled for the Commission to review and approve those plans. 3. ADJOURNMENT: There being no further business to come before the Commission, a motion to adjourn was offered by Commissioner Shelley, seconded by Commissioner Landman, and unanimously passed; thereby, adjourning the meeting at 9:58 a.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission on September 8, 2020. Page 2 of 2 AVENTURA CITY COMMISSION SPECIAL MEETING MINUTES AUGUST 4, 2020 4:00 P.M. Virtual Meeting Via Video Conferencing 1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Enid Weisman at 4:12 p.m. The roll was called and the following were present: Mayor Enid Weisman, Vice Mayor Howard Weinberg, Commissioner Denise Landman, Commissioner Dr. Linda Marks, Commissioner Gladys Mezrahi, Commissioner Marc Narotsky, Commissioner Robert Shelley, City Manager Ronald J. Wasson, City Clerk Ellisa L. Horvath, and City Attorney David M. Wolpin. As a quorum was determined to be present, the meeting commenced. Mayor Weisman provided a statement regarding the virtual format of the meeting held via video conferencing through Zoom, as specified on the meeting agenda and enabled by the Governor's Executive Order 2020-69 (extended through orders 20-112, 20-123, 20-139, 20-150, and 20-179 as a result of the state of emergency due to COVID-19. Members of the public were given instructions for providing comments. 2. CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE CITY'S AVENTURA CITY OF EXCELLENCE SCHOOL AND GOVERNING BOARD FOR THE CITY'S DON SOFFER AVENTURA HIGH SCHOOL: Mr. Wolpin read the following motion: A MOTION APPROVING OPENING SCHEDULE DATES AND MOBILE LEARNING ONLY FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL (ACES) AND DON SOFER AVENTURA HIGH SCHOOL (DSAHS) CONSISTENT WITH THE REVISED MIAMI-DADE COUNTY SCHOOL BOARD DISTRICT SCHOOLS OPENING SCHEDULE AND IN ACCORDANCE WITH THE CITY MANAGER'S MEMORANDUM. A motion to approve was offered by Commissioner Shelley and seconded by Commissioner Narotsky. Mr. Wasson reviewed the item. The Commission discussed community outreach efforts to gain input from the parents. Principal David McKnight, Don Soffer Aventura High School, provided comments. Mr. Wasson recommended that the City follow the Miami - Dade County School Board District schedule, due to the current COVID-19 numbers. Mayor Weisman opened the public hearing. Mrs. Horvath provided directions for members of the public to provide comments. Aventura City Commission Special Meeting Minutes August 4, 2020 The following members of the public provided comments: Ellen Elias (Aventura). There being no additional speakers, the public hearing was closed. The motion to approve unanimously passed, by roll call vote. 3. MOTION: Mr. Wolpin read the following motion: ADOPTION OF A MOTION TO APPROVE AND ACCEPT THE ATTACHED INTERLOCAL AGREEMENT FOR FEDERALLY —FUNDED SUBAWARD (CARES ACT DISTRIBUTION); AUTHORIZING THE CITY MANAGER TO EXECUTE AND IMPLEMENT THE AGREEMENT. A motion to approve was offered by Commissioner Shelley and seconded by Commissioner Mezrahi. Mr. Wasson reviewed the item and recognized the efforts of Mayor Weisman and other municipal mayors on the interlocal agreement, which will allow the City to access the money from the County. Mayor Weisman opened the public hearing. Mrs. Horvath provided directions for members of the public to provide comments. There being no speakers, the public hearing was closed. The motion to approve unanimously passed, by roll call vote. Mr. Wasson announced that a Commission Special Workshop Meeting would be held on August 13, 2020 at 9:00 a.m. to review the opening plans for both schools. 4. ADJOURNMENT: There being no further business to come before the Commission, a motion to adjourn was offered by Vice Mayor Weinberg, seconded by Commissioner Shelley, and unanimously passed; thereby, adjourning the meeting at 4:34 p.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission on September 8, 2020. Page 2 of 2 AVENTURA CITY COMMISSION SPECIAL WORKSHOP MEETING MINUTES AUGUST 13, 2020 9:00 a.m. Virtual Meeting Via Video Conferencing The meeting was held via video conferencing through Zoom, as specified on the meeting agenda and enabled by the Governor's Executive Order 2020-69 (extended through Executive Order 20-112, 20-123, 20-139, 20-150, and 20-179), as a result of the state of emergency due to COVID-19. 1. Call to Order/Roll Call: The meeting was called to order by Mayor Enid Weisman at 9:03 a.m. The following were present: Mayor Enid Weisman, Vice Mayor Howard Weinberg, Commissioner Denise Landman, Commissioner Dr. Linda Marks, Commissioner Gladys Mezrahi, Commissioner Marc Narotsky, Commissioner Robert Shelley, City Manager Ronald J. Wasson, City Clerk Ellisa L. Horvath, and City Attorney David M. Wolpin. As a quorum was determined to be present, the meeting commenced. 2. Discussion: North Hospital District Development Proposal (City Manager): Mr. Wasson withdrew the item and reported that it would come back in September. City Manager Summary: None. 3. Review: Don Soffer Aventura High School / Aventura City of Excellence School Guidelines and Plan for Reopening — Fall 2020 (City Manager): Mr. Wasson explained that the principals would be providing the plans for their respective schools. Aventura City of Excellence School Principal Anthony Tyrkala reviewed the 2020/2021 Reopening Plan for ACES dated August 11, 2020 covering the following: Core Beliefs, Innovative Learning Models, General Mitigation Strategies, 2020-2021 Planning Process, On -Campus COVID-19 Protocols, 2020-2021 General School Operations, and Training & Resources. Principal Tyrkala responded to Commission questions and comments regarding the plans. Rachel Windler-Freitag, South Florida Area Director — Charter Schools USA, provided comments regarding the plans and the remote learning process. Don Soffer Aventura High School Principal David McKnight reviewed the Guidelines for Reopening — Fall 2020 for DSAHS dated August 2020 covering the following: Core Beliefs, Introduction to Learning Models, Reopening Guidelines/Safety Protocols Fall 2020, Bell Schedules, Parent Dropoff/Pickup Pattern with Designated Staff Posts, and Cleaning & Sanitizing Chemicals, Protocols, and Schedule. Principal McKnight responded to Commission questions and comments regarding the plans. Aventura City Commission Special Workshop Meeting Minutes — August 13, 2020 The Commission discussed providing a brief video from each Commission member welcoming students back to class for the first day of school. City Manager Summary: As a result of both principals addressing Commission comments, the plans for both schools will proceed as presented. 4. Discussion: Appointment of Member to the Don Soffer Aventura High School Foundation (Commissioner Gladys Mezrahi): Commissioner Mezrahi recommended that the Commission consider appointing Gimol Bentes to fill the remainder of the term for Alan Frent, who recently resigned from the Foundation Board. City Manager Summary: It was the consensus of the City Commission for a resolution to be provided for the September Commission Meeting appointing Gimol Bentes to the DSAHS Foundation Board of Directors, for the remainder of the term for Alan Frent. The following additional items were discussed: Following a request and consensus of the City Commission, the October 15t" Commission Workshop was changed to October 16t" at 9:00 a.m. Mr. Wasson discussed the recent discussions by the North Miami Beach Commission for their City to take back the water utility after they have had it privatized via a company for years. Mayor Weisman provided comments against doling so, as it would increase the fees to Aventura residents. Mr. Wasson will attend the NMB Commission Meeting next week and provide the Commission with information regarding their decision on the issue. Mr. Wasson reported that the CitiMED mobile medical unit would start offering COVID- 19 testing for Aventura residents at Waterways Park on August 18, 2020, for a fee. Mr. Wasson will look into providing a drop-off location for unused prescription pills. Mr. Wasson provided an update on the CARES Interlocal Agreement. Following discussion of the ongoing problem of students not living in Aventura applying to the schools, it was the consensus of the City Commission to require students to live in the City for at least one year prior to applying to the Aventura City of Excellence School, which is in line with the 1-year residency requirement for the Don Soffer Aventura High School. 5. Adiournment: There being no further business to come before the Commission, the meeting was adjourned by consensus at 11:17 a.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission on September 8, 2020. Page 2 of 2 CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO- City Commission FROM- Ronald J. Wasson, City Manager DATE- September 4, 2020 SUBJECT- Resolution Appointing Members to the Aventura Youth Advisory Board for a One -Year Term September 8, 2020 City Commission Meeting Agenda Item 5B RECOMMENDATION It is recommended that the City Commission adopt the attached Resolution appointing the following students to the Aventura Youth Advisory Board for a one-year term- - Valentina Baredes - Chloe Freitas - Ariel Jacobs - Gabriela Sartan - Taryn Shein - Jade Stein - Carolina Wesley Alternates - Lev Avidan - Ethan Bazak - Catherine Bello - Emily Briskin - Michael Briskin - Lea Goldenberg - Ellis Landauer - Constance Pimentel - Megan Shein If you have any questions, please feel free to contact me. RJW/act Attachment CCO1900-20 RESOLUTION NO. 2020- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, APPROVING THE APPOINTMENT OF MEMBERS TO THE CITY OF AVENTURA YOUTH ADVISORY BOARD FOR A ONE-YEAR TERM; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Section 2-211 of the Aventura City Code provides for the creation of the Youth Advisory Board; and WHEREAS, in accordance with the provisions of Section 3.11 of the Aventura City Charter, the City Commission wishes to provide for approval of the Mayor's appointment of members to the Youth Advisory Board. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, THAT: Section 1. The City Commission hereby approves the appointment by the Mayor of the following individuals to serve as members of the Youth Advisory Board for a one- year term: Valentina Baredes Chloe Freitas Ariel Jacobs Gabriela Sartan Taryn Shein Jade Stein Carolina Wesley City of Aventura Resolution No. 2020- Alternates* Lev Avidan Ethan Bazak Catherine Bello Emily Briskin Michael Briskin Lea Goldenberg Ellis Landauer Constance Pimentel Megan Shein * Alternate members shall only vote as members of the Board when one or more other members are absent or unable to vote on a matter. Section 2. This Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner , who moved its adoption. The 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 Vice Mayor Howard Weinberg Mayor Enid Weisman Page 2 of 3 City of Aventura Resolution No. 2020- PASSED AND ADOPTED this 81" day of September, 2020. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 3 of 3 CITY OF "ENTURA DEPARTMENT OF PUBLIC WORKS & TRANSPORTATION MEMORANDUM TO: City Commission FROM: Ronald J. Wasson City Manager er BY: Antonio F. Tomei, Capital Projects Manager THRU: Joseph S. Kroll, Pubic Works & Transportation Director DATE: September 4, 2020 SUBJECT: Bid No: 20-08-11-3 — NE 29 Place and Aventura Boulevard Drainage Improvements September 8, 2020 City Commission Meeting Agenda Item 5C Recommendation It is recommended that the City Commission adopt the attached Resolution awarding Bid No. 20-08-11-3, NE 29 Place and Aventura Boulevard Drainage Improvements to the lowest responsible and responsive bidder, ATC Engineering for the price of $246,801.50. This project will be funded by Budget Line Item Number 410-5401-538-6306. Background In accordance with the City's Purchasing Ordinance, bids for this project were solicited, advertised, and opened on August 17, 2020. The City received fourteen (14) bids for this project. The following are the five (5) lowest and acceptable bids submitted: *ATC Engineering, Inc. $ 246,801.50 Pabon Engineering, Inc. $ 324,085.00 Enco, LLC $ 329,330.00 JVA Engineering Contractor, Inc. $ 337,216.00 A.D.A. Engineering, Inc. $ 340,645.12 *The low bid total amount indicating $257,251.50 on the ATC Engineering, Inc. bid submittal was revised to $246,801.50 due to a mathematical error. This bid price allows for replacement of existing drainage pipe on NE 29th PL and Aventura Boulevard and replacement with significantly larger pipe to provide for more efficient disbursement of stormwater. Budget Amount - $350,000 If you have any questions or need any additional information, please feel free to contact me. Kimley»>Horn August 26, 2020 City of Aventura Antonio Tomei, Capital Projects Manager 19200 West Country Club Drive Aventura, FL 33180 Re: City ofAventura NE 29' Place and Aventura Blvd Drainage Improvement City ofAventura Bid No. 20-08-113 Bid Recommendation 043508010 Dear Mr. Tomei: The City of Aventura (City) advertised the N NE 29th Place and Aventura Blvd. Drainage Improvement Project on July 10, 2020. A pre -bid meeting was held on July 22, 2020 to discuss the project with potential bidders, and on August 17, 2020 bids were publicly opened and read. The project primarily includes the installation of drainage improvements along NE 29a` Place and Aventura Blvd. The project also includes roadway restoration to include existing handicap ramps, curbing, and sidewalk. The following is a bid summary of the Total Bid Amounts for the 14 bidding contractors: 1. ATC Engineering $ 246,801.50 2. Pabon Engineering $ 324,085.00 3. Enco $ 329,330.00 4. JVA Engineering Contractor $ 337,216.00 5. A.D.A Engineering $ 340,645.12 6. Marcdan $ 348,035.50 7. DBF Construction $ 349,350.00 8. Star Paving $ 357,895.76 9. Miguel Lopez Jr. $ 376,143.90 10. Florida Engineering Development $ 389,260.50 11. Stanford Construction $ 394,886.05 12. Sun Up Enterprises $ 399,125.00 13. H & R Paving $ 521,938.24 14. The Stout Group $ 738,205.00 A Bid Tabulation is attached for reference. Kimley-Horn has been asked to review the bids and provide a recommendation of award. Based on the results of the bid, the apparent low bidder is ATC Engineering, Inc. with a total bid amount of Kimley»>Horn City of Aventura NE 291 Place and Aventura Blvd Drainage Improvements Bid Recommendation, Page 2 $246,801.50. The Florida DBPR Online Services website shows a Certified General Contractor (GC) license currently registered with the Florida Department of Business and Professional Regulation for Luis O. Rodriguez who is listed as the Vice President of ATC Engineering, Inc. Kimley-Horn called the two (2) references provided by the contractor. As of this date, one (1) of the references has not returned our call, but the one (1) other reference was generally satisfied with the Contractor's performance and would utilize their services again. As a result, the recommendation is to award this contract to ATC Engineering, Inc. as the lowest, responsive bid. ATC Engineering, Inc. bid is $149,573.50 below the estimated project budget of $246,801.50. The schedule of this contract is an important element of the project. Therefore, there is a liquidated damages section of the contract that can be enforced if the Contractor's actual construction activities extend beyond the proposed schedule. The schedule is to have all work completed within 90 calendar days from the Notice to Proceed date. The liquidated damages are set at $1,000.00 per day. I would like to thank the City of Aventura for their assistance in bidding this project, and we look forward to proceeding into the construction phase. If you have any questions or need any additional information, please contact me at 954-535-5133. Sincerely, KIMLEY-HORN & ASSOCIATES, INC. / TO Stefano Viola, P.E. Project Manager Copy To: File KAFTL_Civi11043 jobs1043508010-NE 291h Place Dminage UpgadeslBid ➢ocs\Bid RecommendationMid Recommendation -NE 29th Place.docx CITY OF AVENTURA BID TABULATION NE 29 PLACE & AVENTURA BLVD DRAINAGE IMPROVEMENT BID # 20-08-11-3 Bid opening after 3:00 pm on Monday, August 17, 2020 Corn an TOTAL Addendum Acknowledged Proper Bid Bond Subs Listed Bidder Qual. Stmt DBF Construction, LLC. $349,350.00 Yes Yes Yes Yes Miguel Lopez Jr. Inc. $376,143.90 Yes Yes Yes Yes JVA Engineering Contractor, Inc $337,216.00 Yes Yes Yes Yes Sun Up Enterprises, Inc. $399,126.00 Yes Yes Yes Yes Florida Engineering & Development Corp *Stanford Construction Co., dba Stanford and Sons Trucking Corp $389,280.50 $394,886.05. Yes Yes Yes Yes Yes Yes Yes Yes Pabon Engineering, Inc. $324,086.00 Yes Yes Yes Yes H & R Paving, Inc. $521,938.24 Yes Yes Yes Yes Star Paving Corp. $357,895.76 Yes Yes Yes Yes Marcdan, Inc. $348,035.60 Yes Yes Yes Yes Page 1 Enco, LLC $329,330.00 Yes Yes Yes Yes *A.D.A Engineering, Inc., $340,646.12 Yes Yes Yes Yes *ATC Engineering, Inc. $246,801.50 Yes Yes Yes Yes The Stout Group, LLC. $738,205.00 Yes Yes Yes Yes nffe- li..�w.t irwr 1L� �J___ �_ 01161s listed „om the venuors nerem are the only otters received timelyas of the above opening date and time. All other offers submitted in response to this solicitation, if any, are hereby rejected as late. Notes: *Stanfort Construction dba Stanfort & Sons Truckings: Line #115 has a transposition error that cause a difference of $27.00 and Total should be $394,886.05 instead of $389,859.05 *A.D.A Engineering — Due to rounding error Total should be $340,645.12 instead of $340,656.03 *ATC Engineering — Due to math error Total should be $246,801.50 instead of $257,251.50 D Purchasing Agent: Indra arju, CPPB Dated: Page 2 SECTION 00410 BID FORM and in enfier rota anaagreement withllte Lorin and all , Work aslspetifitd in the Contract rime in(ficated in this lnvitOt to, Bid (0 examinations, investigations,, explorations, tests, reports or similar information, or data are or will be required by BIDDER for such purposes. BIDDER has reviewed and checked, all informationanddata shown or indicated on the Contract Documents with respect to existing Underground Facilities at or contiguoustothe site and assumes responsibility for the accurate location ofsaid Underground Facilities. No .additional, examinations, investigations, explorations, tests, reports or similar information .or data in respect of said Underground Facilities are or will be required by BIDDER in order to perform and furnish the Work at-theContract Price, within tile -Contract 'Time and: in.occordanae with the other terms and .conditions. offlieContract Documents. (f) BIDDER has correlated the, results of all such observations, examinations, investigations, explorations, tests, reports and. studies: with the terms and conditions, of the Contract Documents. (g) BIDDERhas given Consultant written notice ofall conflicts, errors, discrepancies that it has discovered in, the: Contract Documents and the writtenresolutionthereof by Consultant is acceptable to BIDDER. (h) This Bid is genuine and not, made in the interest of or on'behalf.of any un.disclosedperson, firm otcorporation and itnut submitted in conformity with any agreement : or rules Many group, association, organization, or corporation; BIDDER has not directly or, itoircctii induced or solicited any other BIDDEN. to submit a false or sham Bid; BIDDER has not solicited or induced arty person, firm or corporation "t Ming?, and BIDDER has not sought "by collusion to obtain for itself any, advantage over any other BIDDER or, over the City,� 2. BIDDER understands and agrees that the Contract Price. is i Jump- sumto furnishandim.tall all. of: the Work, complete in -place. The Schedule of Values is provided for the purpose-qfBid Evaluation and iwhen initiated bythe ,City, the of change n, _ge orders. Contractor's price will -not ,'be adjusted tolefloot any deviation from the Schedule'.Of Values, oxceptAo the extent that, the City -changes the scopeof Project after the Contract Date. As such the Contractor shall furnish all labor, materials, equipment_, tools superintendence and services necessary to provide a complete in place Project for the Bid Price of 4Aew IF dollarss and cents LUMP SUM (Wittin Total Bid Price -From Schedule& Values) BIDDER agrees that the work will be complete in fall within " calendar days from the date stipulated in the Notice to Proceed. IfBid .Alternates are awarded, then the completion time for the work covered under the Bid Alternates will beagreed, to priorto the, itsulmet of the Notice to Proceed. XE. 29" Place & Aventpra Boulevard Draihage hnprovorrients City of AvontUr4 BW No., 20-0,8-11-3 KHA Project No. 045508010 004:1.0 2 4. The terms used in this Bid which are defined in the General Conditions of the Construction Contract included as part of the Contract documents have the meanings assigned to, them in ther General, Conditiors.. SUBMITTED THIS :DAY A, j-j u ST ti -20 ?,v N.E. 29" Place & Aveotura Boulevard Drainage Improvements City Of Aventura Bid No, 20-08-11-3 KHA.Proje fNo,,W5084l0' 0041,0-3 SECTION 00410 SCHEDULE OF VALUES —BIDDER'S COMPANY NAME; A' 'Time to Substantial Completion: 60 calendar days upon issuance .of the Notice to Proceed. Time to Final, Completion: 30 calendar days. TOTAL CONTRACT TIME = 90 CALENDAR DAYS Pay Estimated, Extended Description Unit Unitkrite, Item QuaIntitv Price GENERAL 100 1 Mobilization (5% of Construction. Cost) LS 101 1 Maintenance,of Traffic (5% of Construction Cost) LS �102 I Storm Water Pollution Prevention Plan LS 1.03 I Clearing and Grubbing LS 104 1 Demolftjojx LS, 1,06 1 Site Restoration LS 06 1 Allowance for City ofAventura Police AL CIVIL SITE 107 650 xemove & uispose or t:xtsanq iy e't=, (;urt) '108 45 Remove & Dispose of Existing Concrete (pp to 6") SY 109 4 Remove & Dispose of Existing Drainage Structure EA lio 125 Remove &.01toose of Existing Pipe LF 111 1,000 12" Stabilized Sp bgrAde SY 040 0g. 04 112 1,000 Li eroOk M Base Sy 1 _3 �113 1,000 Asphaltic Concrete Friction Course SP9.5j I thick SY 114 6,5�0 Type'FlCurbing LF J64. 1115 25 Concrete Sidewalk, 4"thick Sy 30i ov A 16 10 ADA'Detectable Warning Pad SF 117 78,0 36" HDPE Pipe .... ...... LF 118 6 Manhole EA 000 ,0:0.1 N.E. 291 Place &Aventura Boulevard Drainage Improvements City ,of Aventura Bid No.,20-0&1 1-3 KHA Project No..043508010 00410-4 0 118 1 Catch Basin EA 19 1 Catch Basin, Type 9 Inlet Top EA 1 0' 1 Utility" Adjustment EA ?a'Cra ,21 1 Install and Furnish Concrete Apron EA - SIGNING & MARKING 122 250 Thermoplastic, Standard, White, Solid 6" LE' 1r 3 > 123 80 Thermoplastic, Standard, White, Saud 12" LF 124 50, Thermoplastic, Standard, White, Solid 24" LF _ ep 125 600 Thermoplastic, Standard, Yellow, "Solid 6" LF + w 126 1 Thermoplastic, Standard, White, Arrow EA y 127 1 Reflective Pavement Markers; LS TOTAL. EXTENDED PRICE N.E. 29"' Place & Aventum Boulevard Drainage Improvements; City ofAventura Bid No: 20-08-11-3. KHA Project No; 043508010 00410 - 5 RESOLUTION NO. 2020- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA AWARDING AND LETTING A BID/CONTRACT FOR BID NO. 20-08-11-3, N.E. 29TH PLACE AND AVENTURA BOULEVARD DRAINAGE IMPROVEMENTS, TO ATC ENGINEERING, INC. AT THE BID PRICE OF $246,801.50; AUTHORIZING THE CITY MANAGER TO EXECUTE ASSOCIATED CONTRACTS; AUTHORIZING THE CITY MANAGER TO TAKE NECESSARY AND EXPEDIENT ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS FOR SAID BID AWARD; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Manager has, pursuant to the various laws of the State of Florida and the Code of the City of Aventura, properly solicited and accordingly accepted bids for BID NO. 20-08-11-3, N.E. NE 291" Place and Aventura Boulevard Drainage Improvements; and WHEREAS, sealed bids have been submitted to and received by the City pursuant to the City's Invitation to Bid/Notice to Bidders, specifications, proposals, and requirements for the project/work as cited above; and WHEREAS, staff has determined that ATC Engineering, Inc., Inc. has submitted the lowest responsible and responsive bid for said project/work; and WHEREAS, the City Commission, upon the recommendation of the City Manager, is therefore desirous of awarding said bid/contract to said lowest responsible and responsive bidder. NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA: City of Aventura Resolution No. 2020- Section 1: That bid/contract for BID NO. 20-08-11-3, N.E. 29t" Place and Aventura Boulevard Drainage Improvements, is hereby awarded to ATC Engineering, Inc. in the amount of $246,801.50. Section 2: That the City Manager is hereby authorized to execute, on behalf of the City, a contract by and between the parties embodying the terms, conditions, and specifications as set forth in the subject Invitation to Bid/Notice to Bidders, bid specifications, bid proposal and bid requirements, or if a City prepared contract was part of said bid proposal, said parties shall execute said prepared contract on behalf of the City. Section 3: That the City Manager is hereby authorized and requested to take all necessary and expedient action to carry out the aims of this Resolution in awarding this bid/contract. Section 4: That the funds to be allocated and appropriated pursuant hereto and for the purpose of carrying out the tenets of this Resolution shall be from Budget [Ai ,1►Ri'ii1Ta'iIto] Ui9]11 141d r:91iI:1 Section 5: This Resolution shall be effective immediately upon its adoption. The foregoing resolution was offered by Commissioner , who moved its adoption. The 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 Vice Mayor Howard Weinberg Mayor Enid Weisman Page 2 of 3 City of Aventura Resolution No. 2020- PASSED AND ADOPTED this 81" day of September, 2020. ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY ENID WEISMAN, MAYOR Page 3 of 3 CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM- Ronald J. Wasson, City Manager- -� DATE: September 4, 2020 SUBJECT: Resolution Adopting the Miami -Dade County Local Mitigation Strategy 2020 September 8, 2020 City Commission Meeting Agenda Item 5D RECOMMENDATION It is recommended that the City Commission adopt the attached Resolution Adopting the Miami -Dade County Local Mitigation Strategy 2020 in order to maintain compliance with federal hazard mitigation planning standards and remain eligible for Florida Division of Emergency Management funding for LMS projects. If you have any questions, please feel free to contact me. RJW/act UffiRm IT, TO in CCO1905-20 COUNTY - p R 01 w w August 28, 2020 Mr. Ronald Wasson, Manager City of Aventura 19200 W. Country Club Drive Aventura, FL 33180 Dear Mr. Wasson: Office of Emergency Management 9300 NW 41 Street Miami, FL 33178 Email: eoc cDmiamidade.00v Phone: 305-468-5400 Fax: 305-468-5401 RE: Miami -Dade County Local Mitigation Strategy (LMS) 2020 Approval Process This letter is to inform you that the State of Florida has completed the Miami -Dade County Local Mitigation Strategy Plan (LMS) review and determined that the Plan meets all the requirements as it relates to Federal Hazard Mitigation Planning Standards contained in 44 CFR 201.6(b)-(d). In order for a jurisdiction to maintain compliance with Federal standards and continue to receive or be eligible to receive LMS funding, each municipality must adopt the Miami -Dade County LMS Plan prior to the September 15, 2020 - expiration date of the current LMS. Furthermore, local governments acting as sub -grantees must adopt the Miami -Dade County LMS Plan to have eligibility to apply for and/or receive payments and reimbursement under executed grant agreements for the following hazard mitigation grant programs: • Hazard Mitigation Grant Program (HMGP) • Business Resilient Infrastructure and Communities (BRIC) — formerly known as Pre - Disaster Mitigation (PDM) • Flood Mitigation Assistance (FMA) Grant Program • Community Development Block Grant - Mitigation (CDBG-MIT) Grant Program Please submit a copy of your jurisdiction's fully executed LMS adopted resolution to Robin Yang, Whole Community Mitigation Planner, at robin. Yang01miamidade.aov. Should you have any questions regarding the process or need further clarification, please contact Mr. Yang. Sincerely, Fran K. Rollason Director Enclosures RESOLUTION NO. 2020- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE MIAMI-DADE COUNTY LOCAL MITIGATION STRATEGY 2020; PROVIDING FOR IMPLEMENTATION; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Federal Emergency Management Agency funds a national initiative to help communities develop local mitigation strategies to identify projects that mitigate the effects of natural disasters and to identify funding sources necessary to implement the projects; and WHEREAS, the Florida Division of Emergency Management ("FDEM") entered into a contract with Miami -Dade County ("County") to provide funding to the County and municipalities within its jurisdiction to jointly develop the County Local Mitigation Strategy 2020 (the "LMS"), which will be incorporated into the Statewide Mitigation Strategy; and WHEREAS, on August 28, 2020, FDEM completed its review of the LMS and informed the County that the LMS met the Federal Hazard Mitigation Planning Standards requirements contained in 44 CFR 201.6(b)-(d) ("Federal Standards"); and WHEREAS, in order to maintain compliance with Federal Standards and to remain eligible to receive LMS funding under various grant agreements, the City of Aventura (the "City") desires to adopt the LMS, attached hereto as Exhibit "A"; and WHEREAS, the City Commission finds that it is in the best interest and welfare of the City to adopt the LMS. City of Aventura Resolution No. 2020- NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA: Section 1. Recitals. The above recitals are true and correct and are incorporated herein by this reference. Section 2. Adoption. The City Commission hereby adopts the LMS, attached hereto as Exhibit "A." Section 3. Implementation. The City Manager is hereby authorized to take such further action as may be necessary to implement the intent and purposes of this Resolution. Section 4. Effective Date. That this Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner , who moved its adoption. The 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 Vice Mayor Howard Weinberg Mayor Enid Weisman PASSED AND ADOPTED this 8t" day of September 2020. City of Aventura Resolution No. 2020- ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY City of Aventura Resolution No. 2020- EXHIBIT "A" The documents for Exhibit "A" are available at the following links: Part 1: The Strategy https://onedrive.live.com/?authkev=%21ANHKEc2ON%5FvvTbU&cid=CABEA3690EFE 858C&id=CABEA3690E FE858C%21111 &parld=CABEA3690EFE858C%21106&o=One UP Part 2: The Projects https://onedrive.Iive.com/?authkev=%21ANHKEc2ON%5FvvTbU&cid=CABEA3690EFE 858C&id=CABEA3690E FE858C%21113&parld=CABEA3690EFE858C%21106&o=One UP Part 3: Funding https://onedrive.Iive.com/?authkev=%21ANHKEc2ON%5FvvTbU&cid=CABEA3690EFE 858C&id=CABEA3690E FE858C%21107&parld=CABEA3690EFE858C%21106&o=One UP Part 4: The Appendices https://onedrive.Iive.com/?authkev=%21ANHKEc2ON%5FvvTbU&cid=CABEA3690EFE 858C&id=CABEA3690E FE858C%21109&parld=CABEA3690EFE858C%21106&o=One UP Part 5: Meeting Minutes https://onedrive.Iive.com/?authkev=%21ANHKEc2ON%5FvvTbU&cid=CABEA3690EFE 858C&id=CABEA3690E FE858C%21108&parld=CABEA3690EFE858C%21106&o=One UP Part 6: Completed Projects https://onedrive.Iive.com/?authkev=%21ANHKEc2ON%5FvvTbU&cid=CABEA3690EFE 858C&id=CABEA3690E FE858C%21112&parld=CABEA3690EFE858C%21106&o=One UP Part 7: National Flood Insurance Program and Community Rating System https://onedrive.Iive.com/?authkev=%21ANHKEc2ON%5FvvTbU&cid=CABEA3690EFE 858C&id=CABEA3690E FE858C%21110&parld=CABEA3690EFE858C%21106&o=One UP CITY OF "ENTURA FINANCE DEPARTMENT MEMORANDUM TO: City Commission (ACES Board of Directors) FROM: Ronald J. Wasson, City Manager6�L 1411 BY: Brian K. Raducci, Assistant City Manager — Finance and Administration DATE: September 4, 2020 SUBJECT: Special Purpose Financial Report for ACES FY June 30, 2020 September 8, 2020 City Commission Meeting Agenda Item 5E Recommendation It is recommended that the City Commission approve the following motion: "Motion to accept for filing the Special Purpose Financial Report for the Aventura City of Excellence School for the fiscal year ended June 30, 2020 and to accept for filing that letter dated August 31, 2020 attached hereto as Attachment 1." Background The Special Purpose Financial Report (the "Report") for the Aventura City of Excellence School ("ACES") was electronically distributed to the Mayor and Commissioners on August 31, 2020 along with our memorandum. In addition, a letter dated August 31, 2020 ("Attachment 1") from our auditors — Caballero Fierman Llerena & Garcia, LLP was attached to the Commission agenda for your review. In compliance with Florida Statute 218.39, the Report is required to be submitted to the governing board. As a result, the Report will be filed as an official record at a public meeting through a motion that will be made at the September 8t" Commission Meeting. In addition, the auditors have requested that their letter ("Attachment 1 ") be accepted for filing with the City Commission. A representative from Caballero Fierman Llerena & Garcia, LLP will be present at the meeting. However, since the Report is the responsibility of the City, I respectfully request that any questions be discussed with the City Manager prior to the meeting. CITY OF "ENTURA FINANCE DEPARTMENT MEMORANDUM TO: City Commission (ACES Board of Directors) FROM: Ronald J. Wasson, City Manager6�L BY: Brian K. Raducci, Assistant City Manager — Finance and Administration 1411 DATE: September 4, 2020 SUBJECT: Aventura City of Excellence School (the "School") Special Purpose Financial Report Background As required by State law and our Charter School Contract with the Miami -Dade County Public School District, we have prepared the Aventura City of Excellence School's (the "School's") financial statements (the "Report") for the fiscal year ended June 30, 2020 (attached). This Report encompasses the School's 17t" year of operations and was audited by Caballero Fierman Llerena & Garcia, LLP. The Report complies with Generally Accepted Accounting Principles ("GAAP"), which includes Governmental Accounting Standard Board ("GASB") Statement No 34. The cover reflects that the Report contains the "Special Purpose Financial Report" for the "Aventura City of Excellence School, a Special Revenue Fund of the City of Aventura, Florida." As a result, the School's financial operations will be reflected in the City's Comprehensive Annual Financial Report for the fiscal year ended September 30, 2020, as well as in this Report. The key schedules in this Report include the: 1. Statement of Revenues, Expenditures and Change in Fund Balance — Governmental Fund (page 11), and the; 2. Schedule of Revenues and Expenditures and Change in Fund Balance — Budget and Actual, (page 24). Please note that on page 24, revenue and expenditures (Actual Amounts GAAP Basis Column), aggregated $9,791,068 and $9,881,345 respectively. The difference between revenue and expenditures of $90,277 results in a net decrease in fund balance from $1,649,630 to $1,559,353 at June 30, 2020. It is important to note that the actual planned use of fund balance, primarily due to the replacement of computer and HVAC 0 equipment and restroom renovations was less than the budgeted amount of $315,000 by $224,723. Actual expenditures (on a budgetary basis) totaled $9,881,345 or 97.37% of the total budget amount of $10,148,748. The balance of the Report contains the School's statements and a narrative on a GASB 34 basis. The purpose of the GASB 34 governmental financial statements is to more closely resemble the financial statements of non -governmental entities. Therefore, page 7 contains a Statement of Net Position which is reconciled to the Balance Sheet at the bottom of page 10. Similarly, the Statement of Activities (page 8) reflects a change in net position which is reconciled to the Statement of Revenues, Expenditures and Change in Fund Balance of the Governmental Fund at the bottom of page 12. Whether you look at the School's operations from either a GASB 34 non -governmental basis (pages 7 — 8) or a traditional governmental basis (pages 9, 11 and 24), the School continues to operate well both from an educational and financial perspective. The auditor letter dated August 31, 2020 is also required to be distributed to the City Commission by generally accepted auditing standards and was therefore attached to the September 8, 2020 City Commission Meeting Agenda. The reports contained on pages 26 — 29 of the Special Purpose Financial Report are required by generally accepted auditing standards and the Rules of the Auditor General of the State of Florida. Please note that none of these documents contain any negative comments about the School's or City's operations. Future Actions In compliance with Florida Statute 218.39, the Report is required to be submitted to the governing board. As a result, the Report will be filed as an official record at a public meeting through a motion that will be made at the September 8t" Commission Meeting. Upon your review of this memorandum, please contact the City Manager with any questions you may have. Attachment 1 August 31, 2020 Honorable Mayor and Members of the City Commission City of Aventura, Florida Aventura City of Excellence School (a Special Revenue Fund of the City of Aventura, Florida) Aventura, Florida We have audited the financial statements of the governmental activities, and the major fund of Aventura City of Excellence School (a Special Revenue Fund of the City of Aventura) (the "School") as of and for the fiscal year ended June 30, 2020. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 24, 2020. Professional standards also require that we communicate to you the following information related to our audit. Sianificant Audit Matters Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the School are described in Note 2 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the fiscal year 2020. We noted no transactions entered into by the School during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. There were no sensitive estimates affecting the financial statements. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were: The disclosure of fair value measurements in Note 4 to the financial statements. The disclosure of Commitments and Contingencies in Note 7 to the financial statements The disclosure of Related Party Transactions in Note 8 to the financial statements. The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. There were no corrected or uncorrected misstatements of the financial statements. Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. We are pleased to report that no such disagreements arose during the course of our audit. 8950 SW 74th Court I Suite 1210 1 Miami, FL 3 3156 T. 305.662.7272 F: 305.662.4266 1 CFLGCPA.CQ Management Representations We have requested certain representations from management that are included in the management representation letter dated August 31, 2020. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the School's financial statements or a determination of the type of auditors' opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the School's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to the management's discussion and analysis and budgetary comparison information, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. Restriction on Use This information is intended solely for the information and use of Legislative Auditing Committee, members of Florida Senate and the Florida House of Representatives, Federal and other granting agencies, the Mayor, Commission Members, School's management, the Auditor General of the State of Florida and School Board of Miami -Dade County and is not intended to be, and should not be, used by anyone other than these specified parties. Very truly yours, eaxalle-o f1-c'-w f «eI-ev & �awcia, LLB' 8950 SW 74th Court I Suite 1210 1 Miami, FL 3 3156 T. 305.662.7272 F: 305.662.4266 1 CFLGCPA.CO AVENTURA CITY OF EXCELLENCE SCHOOL A Special Revenue Fund of the City of Aventura, Florida a Special Purpose Financial Report For the Fiscal Year Ended June 30, 2020 40� AVE�� G 9s' FLO�I� AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION FOR THE FISCAL YEAR ENDED JUNE 30, 2020 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION TABLE OF CONTENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 PAGES Independent Auditors' Report 1-2 Management's Discussion and Analysis (Unaudited) 3-6 Basic Financial Statements: Government -wide Financial Statements: Statement of Net Position 7 Statement of Activities 8 Governmental Fund Financial Statements: Balance Sheet - Governmental Fund 9 Reconciliation of the Balance Sheet of Governmental Fund to the Statement of Net Position 10 Statement of Revenues, Expenditures and Change in Fund Balance — Governmental Fund 11 Reconciliation of the Statement of Revenues, Expenditures and Change in Fund Balance of the Governmental Fund to the Statement of Activities 12 Notes to Basic Financial Statements 13-23 Required Supplementary Information (Unaudited): Schedule of Revenues and Expenditures and Change in Fund Balance Budget and Actual 24 Notes to Required Supplementary Information 25 Compliance Section: Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards 26-27 Management Letter in Accordance with the Rules of the Auditor General of the State of Florida 28-29 INDEPENDENT AUDITORS' REPORT Z. L4 MOE WAR MEN RrOWSIMAYETAYMIff-Fro INDEPENDENT AUDITORS' REPORT Honorable Mayor and Members of the City Commission City of Aventura, Florida Aventura City of Excellence School (a Special Revenue Fund of the City of Aventura, Florida) Aventura, Florida Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities and the major fund of the Aventura City of Excellence School (the "School") (a Special Revenue Fund of the City of Aventura, Florida), as of and for the fiscal year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the School's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the School's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the School's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the major fund of the School, as of June 30, 2020, and the respective changes in financial position for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America. 8950 SW 74th Court I Suite 1210 1 Miami, FL 3 3156 T. 305.662.7272 F: 305.662.4266 1 CFLGCPA.CO Emphasis of a Matter As explained in Note 1 to the financial statements, the financial statements being presented are only for the School referred to above, which is a special revenue fund of the City of Aventura, Florida. The financial statements do not include the financial statements of the City of Aventura, Florida. Accordingly, the accompanying financial statements are not intended to present the financial position of the City of Aventura as of June 30, 2020 or its changes in financial position and cash flows for the fiscal year then ended in conformity with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information on pages 3 through 6 and 24 and 25 be presented to supplement the basic financial statements. Such information, although not part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated August 31, 2020, on our consideration of the School's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the School's internal control over financial reporting and compliance. G'a6a��ewo fiew�ra�r L�e��a & �awcia, LLB' Caballero Fierman Llerena & Garcia, LLP Miami, Florida August 31, 2020 8950 SW 74th Court I Suite 1210 1 Miami, FL 33156 T. 305.662.7272 F: 305.662.4266 1 CFLGCPA.CO MANAGEMENT'S DISCUSSION AND ANALYSIS (Unaudited) AVENTURA CITY OF EXCELLENCE SCHOOL MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2020 Our discussion and analysis of the Aventura City of Excellence School's (the "School") financial performance provides an overview of the School's financial activities for the fiscal year ended June 30, 2020. Please read it in conjunction with the School's basic financial statements which immediately follow this discussion. Overview of the Basic Financial Statements This discussion and analysis is intended to serve as an introduction to the School's basic financial statements. The basic financial statements are comprised of three components: 1) government -wide financial statements, 2) fund financial statements, and 3) the notes to financial statements. This report also includes required supplementary information intended to furnish additional detail to support the basic financial statements themselves. Government -wide financial statements The government -wide financial statements, which consist of the statement of net position and the statement of activities, are designed to provide readers with a broad overview of the School's finances, in a manner similar to a private -sector business. The statement of net position presents financial information on all of the School's assets, liabilities, and deferred inflows/outflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the School's financial position is improving or deteriorating. However, as a governmental entity, the School's activities are not geared toward generating profit as are the activities of commercial entities. Other factors such as School safety and the quality of education, must be considered in order to reasonably assess the School's overall performance. The statement of activities presents financial information and shows how the School's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. Fund financial statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The School has only one (1) category of funds — governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near -term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in assessing the School's near -term financing requirements. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the School's near -term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and change in fund balance provide a reconciliation to facilitate this comparison between the governmental fund and governmental activities. Notes to the basic financial statements The notes provide additional information that is essential to a full understanding of the data provided in the government - wide and fund financial statements. Required supplementary information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the School's adopted budget to actual results. AVENTURA CITY OF EXCELLENCE SCHOOL MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2020 Government -Wide Financial Analysis As noted earlier, net position over time, may serve as a useful indicator of financial position. The following table presents a comparative analysis of the condensed government -wide statements of net position: Aventura Cityof Excellence School Sum m ary of Net Position 2020 2019 Variance % Variance Assets: Current assets $ 2,223,435 $ 2,623,282 $ (399,847) -15.2% Capital assets, net of depreciation 1,933,328 1,770,807 162,521 9.2% Total assets 4,156,763 4,394,089 (237,326) -5.4% Liabilities: Current liabilities 670,802 997,904 (327,102) -32.8% Noncurrent liabilities 20,162 72,757 (52,595) -72.3% Total liabilities 690,964 1,070,661 (379,697) -35.5% Net position: Investment in capital assets 1,933,328 1,770,807 162,521 9.2% Unrestricted 1,532,471 1,552,621 (20,150) -1.3% Total net position $ 3,465,799 $ 3,323,428 $ 142,371 4.3% The decrease in current assets from the prior year is the result of the payment of an unusually large accounts payable balance at the end of the prior year, related to the turf replacement vendor and employee health insurance reimbursements. The increase in capital assets is the result of the replacement of several air conditioners, bathroom renovations and the turf replacement. The decrease in current liabilities is primarily the result the unusually large account payable balance in the prior year, described above. The increase in net position is the result of a small saving from operating and maintenance activities, due to the closing of the facilities. Resources that are subject to external restrictions on how they may be used are classified as restricted assets. As of June 30, 2020, and 2019, the School had no restricted assets. The remaining unrestricted balance may be used in any of the School's ongoing operations. 4 AVENTURA CITY OF EXCELLENCE SCHOOL MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2020 Government -Wide Financial Analysis (Continued) The following table presents comparative information of the condensed government -wide statements of changes in net position: Aventura Cityof Excellence School Summaryof Changes in Net Position 2020 2019 Variance % Variance Revenues: General revenues $ 8,116,231 $ 7,829,497 $ 286,734 3.7% Program revenues: Charges for services 733,889 901,775 (167,886) -18.6% Operating grants and contributions 298,216 369,965 (71,749) -19.4% Capital grants and contributions 642,732 611,282 31,450 5.1 % Total revenues 9,791,068 9,712,519 78,549 0.8% Expenses: Instruction 6,154,559 6,005,816 148,743 2.5% Instructional media services 73,203 79,223 (6,020) -7.6% Operation of facility 2,034,349 2,455,183 (420,834) -17.1% School administration 1,119,805 1,350,145 (230,340) -17.1% Pupil transportation services 167,443 205,200 (37,757) -18.4% Community services 99,338 133,854 (34,516) -25.8% Total expenses 9,648,697 10,229,421 (580,724) -5.7% Change in net position $ 142,371 $ (516,902) $ 659,273 -127.5% • General revenues increased by approximately 3.7% primarily due to a small increase in funding for education approved by the State Legislature, and increase in investment earnings. The School also received more funding from the Best and Brightest program. • Program revenues (capital grants and contributions) decreased by approximately 13.3% primarily as a result of the cancellation of various activities and services, due to the Coronavirus pandemic. • Total expenses, decreased by approximately 5.7% primarily related to the following: o salary increases in the teacher's pay plan that is in accordance with Florida Statute 1012.22. o The remaining operating expenses all decreased due the closing of school facilities and the cancellation of aftercare programs. In addition, school activities such as field trips were cancelled. Financial Analysis of the School's Funds As noted earlier, the School uses fund accounting to maintain control over resources that have been segregated for specific activities or objectives. The focus of the School's governmental funds is to provide information on near -term inflows, outflows and balances of spendable resources. Such information is useful in assessing the School's financing requirements. In particular, unassigned fund balance may serve as a useful measure of the School's net resources available for spending at the end of the fiscal year. As of the end of fiscal year 2019/20 the School's governmental fund reported an ending fund balance of $1,559,353. The fund balance that is unassigned and available for spending at the School's discretion is $910,077. These funds will be available for the School's future ongoing operations. The fund balance decreased by $90,277 from the prior year. 5 AVENTURA CITY OF EXCELLENCE SCHOOL MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2020 Budgetary Highlights The 2020/21 school year represents the 18tt' year of operations for ACES. During the past year a great deal of time and effort was expended on professional development and curriculum alignment based on Florida's State Standards, increasing parental involvement, integration of science, technology, engineering, arts and math ("STEAM"), intramural and competitive sport programs and identifying and working with at -risk students. In the coming year we will maintain and expand all our present academic programs with a continued emphasis on professional development and implementation related to the Florida State Standards. Capital Assets and Debt Administration As of June 30, 2020, the School had an investment in capital assets of $1,933,328. This amount is net of accumulated depreciation of $1,625,974. This amount represents a net increase of $128,048 or .8%. The School has no outstanding debt. Economic Factors Facts, decisions or conditions that are expected to have a significant effect on the financial position or results of operations of the School in fiscal year 2020/21 include the following: • At the time this Special Purpose Financial Report was prepared, we were in the middle of the "COVID-19" global pandemic. This rapidly evolving situation is surrounded by uncertainty at every level. It is difficult to determine what effect the pandemic could have of the Schools revenues and expenditures. The School is maintaining mobile learning into next year, until it is safe to allow students and faculty back in the facilities. • 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. • 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. The following items represent important highlights: • 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 mans students acquire 215t 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. The 2020/21 operating budget increased by $519,976 or 5.23%, primarily due to the increase in salaries and employee benefits. The State earmarked new FTE Funding specifically to be used for salaries, in addition to the normal increase. 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. However, the most impactful factor will be the actions required to continue to respond to the COVID-19 Pandemic. Requests for Information This financial report is designed to provide a general overview of the Aventura City of Excellence School's finances for all those with an interest. If you should have any questions pertaining to the information presented in this report or would like additional information, please contact the City of Aventura's Assistant City Manager — Finance and Administration at the City of Aventura, 19200 West Country Club Drive, Aventura, Florida 33180. BASIC FINANCIAL STATEMENTS AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) STATEMENT OF NET POSITION JUNE 30, 2020 ASSETS Current assets: Cash and cash equivalents $ 85,321 Investments 2,058,996 Due from other governments 69,653 Prepaid expenses 9,465 Total current assets 2,223,435 Noncurrent assets: Capital assets, net of accumulated depreciation Total noncurrent assets Total assets Current liabilities: Accounts payable Accrued expenses Compensated absences Total current liabilities Noncurrent liabilities: Compensated absences Total noncurrent liabilities Total liabilities Investment in capital assets Unrestricted Total net position I IARII ITIGC NET POSITION See notes to basic financial statements 7 1,933,328 1,933,328 $ 4,156,763 $ 134,472 529,610 6,720 670,802 20,162 20,162 690,964 1,933,328 1,532,471 $ 3,465,799 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED JUNE 30, 2020 Governmental Program Revenues Activities Net Revenue Operating Capital (Expense) and Charges for Grants and Grants and Change in Expenses Services Contributions Contributions Net Position Functions/Programs Instruction $ 6,154,559 $ - $ 102,330 $ - $ (6,052,229) Instructional media services 73,203 - - - (73,203) Operation of facility 2,034,349 421,588 87,893 642,732 (882,136) School administration 1,119,805 - - - (1,119,805) Pupil transportation services 167,443 - 107,993 - (59,450) Community services 99,338 312,301 - - 212,963 Total governmental activities $ 9,648,697 $ 733,889 $ 298,216 $ 642,732 (7,973,860) General revenues: FTE nonspecific revenues 7,727,475 Miscellaneous income 237,663 Investment earnings 51,093 Other 100,000 Total general revenues 8,116,231 Change in net position 142,371 Net position, beginning 3,323,428 Net position, ending $ 3,465,799 See notes to basic financial statements 8 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BALANCE SHEET - GOVERNMENTAL FUND JUNE 30, 2020 ASSETS Cash and cash equivalents $ 85,321 Investments 2,058,996 Due from other governments 69,653 Prepaid expenditures 9,465 Total assets $ 2,223,435 LIABILITIES Accounts payable Accrued expenses Total liabilities FUND BALANCE Nonspendable Assigned for subsequent year's expenditures Unassigned Total fund balance Total liabilities and fund balance See notes to basic financial statements 9 $ 134,472 529,610 664,082 9,465 639,811 910,077 1,559,353 $ 2,223,435 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) RECONCILIATION OF THE BALANCE SHEET OF THE GOVERNMENTAL FUND TO THE STATEMENT OF NET POSITION JUNE 30, 2020 Total fund balance - governmental fund $1,559,353 Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not financial resources; and therefore, are not reported in the governmental fund: Cost of capital assets Accumulated depreciation Long-term liability which is not due and payable in the current period; and therefore, is not reported in the governmental fund: Compensated absences Net position of governmental activities See notes to basic financial statements 10 3,559,302 (1,625,974) 1,933,328 (26,882) $3,465,799 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) STATEMENT OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE GOVERNMENTAL FUND FOR THE FISCAL YEAR ENDED JUNE 30, 2020 REVENUES: Federal sources $ 120,168 State sources 8,690,154 Local sources 929,653 Investment earnings 51,093 Total revenues 9,791,068 EXPENDITURES: Current: Instruction Instructional media services Operation of facility School administration Pupil transportation services Community services Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balance Fund balance, beginning Fund balance, ending See notes to basic financial statements 11 6,154,559 73,203 1,750,378 1,189,932 167,443 99,338 446,492 9,881,345 (90,277) (90,277) 1,649,630 $ 1,559,353 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE OF THE GOVERNMENTAL FUND TO THE STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED JUNE 30, 2020 Net change in fund balance - governmental fund Amounts reported for governmental activities in the statement of activities (Page 8) are different because: The governmental fund reports capital outlay as expenditures. However, in the statement of these costs are allocated over the estimated useful lives as provision for depreciation. Capital outlay Current year provision for depreciation Capital outlay which did not meet the threshold for capitalization Some revenues and expenses reported in the statement statement of activities are not reported in the governmental fund because they have no effect on current financial resources: Change in compensated absences payable Change in net position of governmental activities See notes to basic financial statements 12 $ (90,277) 446,492 (128,048) (155,923) 70,127 $ 142,371 NOTES TO BASIC FINANCIAL STATEMENTS AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 1 - ORGANIZATION AND OPERATIONS Aventura City of Excellence School (the "School"), is a special revenue fund of the financial statements of the City of Aventura, Florida (the "City"). The School commenced operations in August 2003 in the City and offers classes for kindergarten through eighth grade with an enrollment of 1,020 for the fiscal year ended June 30, 2020. The School is funded from public funds based on enrollment and can also 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 the operation of the School. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the School's significant accounting policies is as follows A. 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 six through eight. In 2012, the School amended the charter to increase the School capacity from 972 to 1032 over five years commencing with the fiscal year 2012/2013. At the end of the term of the charter, the District may choose not to renew the charter under grounds specified in the charter in which case the District is required to notify the School in writing at least 90 days prior to the charter's expiration. During the term of the charter, the District may also terminate the charter for good cause as defined. 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. The City operates under a Commission -Manager form of government. 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. The financial statements contained herein present only the operations of the School and do not purport to, and do not, present the financial position and changes in financial position of the City. Only capital assets acquired with School revenues are reported. The facility used by the School is owned by the City and the capital assets and related debt for the facilities are not included in this report. B. Basis of Presentation Based on the guidance provided in the American Institute of Certified Public Accountants, Audit and Accounting Guide — Audits of State and Local Governments and the provisions of Section 228.056(9), Florida Statutes, the School is presented as a governmental organization for financial statement reporting purposes. C. Government -wide Financial Statements The School's basic financial statements include both government -wide (reporting the School as a whole) and fund financial statements. Both the government -wide and fund financial statements categorize primary activities as either governmental or business -type. All of the School's activities are classified as governmental activities. In the government -wide statement of net position, the governmental activities column is reported on a full accrual, economic resource basis, which recognizes all current and noncurrent assets and all current and noncurrent liabilities. The School's net position is reported in three (3) categories: investment in capital assets; restricted; and unrestricted. The government -wide statement of activities reports both the gross and net cost of each of the School's functions. The net costs, by function, are supported by general revenues. The statement of activities reduces gross expenses by related program revenues. Program revenues must be directly associated with the function. Operating grants include operating specific and discretionary grants while the capital grants column reflects capital -specific grants. 13 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Fund Financial Statements The School's accounts are organized on the basis of funds. The operations of the fund is accounted for with a separate set of self -balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund balance, revenues and expenditures. The Charter School operating fund is a governmental fund type and is used to account for all of the School's financial transactions. E. Measurement Focus and Basis of Accounting Basis of accounting refers to the point at which revenues or expenditures/expenses are recognized in the accounts and reported in the basic financial statements. It relates to the timing of the measurements made regardless of the measurement focus applied. Governmental funds use the current financial resources measurement focus and the government -wide statement uses the economic resources measurement focus. Governmental activity in the government -wide financial statements is presented on the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when a liability is incurred. The governmental fund financial statements are presented on the modified accrual basis of accounting under which revenue is recognized in the accounting period in which it becomes susceptible to accrual (i.e., when it becomes both measurable and available). Revenues susceptible to accrual include FTE nonspecific revenue, transportation funds, capital grant funds, operating grants and contributions and investment earnings. Intergovernmental revenues are recognized when all eligibility requirements have been met, if available. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the School considers revenues to be available if they are collected within two (2) months of the end of the current fiscal year. Expenditures generally are recorded when a liability is incurred. However, expenditures related to compensated absences are recorded only when paid from expendable available financial resources. F. Capital Assets Capital assets purchased or acquired with an original cost of $5,000 or more are capitalized at historical cost or estimated historical cost and are reported in the government -wide financial statement. Donated capital assets are valued at the estimated fair market value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized and depreciated over the remaining useful lives of the related capital assets. Other costs incurred for repairs and maintenance are expensed as incurred. Capital assets, which include equipment acquired with state shared revenues are reported in the government -wide financial statements. Depreciation on leasehold improvements and equipment is provided on the straight-line basis over the respective estimated useful lives ranging from 15 to 25 years and 3 to 10 years, respectively. Within governmental funds, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported within the governmental fund financial statements. 14 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) G. Deferred Outflows/Inflows of Resources In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The School does not have any items that qualify for reporting in this category. In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The School does not have any items that qualify for reporting in this category. H. Unearned Revenue Unearned revenue arises when the School receives resources before it has a legal claim to them. Net Position Classifications Government -wide financial statements Net position is displayed in three (3) components: • Net investment in capital assets - consists of capital assets net of accumulated depreciation and reduced by the outstanding balances of any bonds or other borrowings that are attributable to the acquisition, construction or improvement of those assets. As of June 30, 2020, the School did not have any outstanding debt. • Restricted - consists of components of net position with constraints placed on its use either by: 1) external groups such as creditors, grantors, contributors or laws or regulations of other governments, or 2) imposed by law through constitutional provisions or enabling legislation. There is no restricted net position as of the year-end. • Unrestricted — indicates that portion of net position that is available to fund future operations and that do not meet the definition of "restricted" or "net investment in capital assets". J. Fund Balance Classifications Fund financial statements The School follows the provisions of Governmental Accounting Standards Board ("GASB") Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This statement requires that governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the School is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The following classifications describe the relative strength of the spending constraints: • Non -spendable Fund Balance — amounts that are not in spendable form (such as prepaid items) or are legally or contractually required to be maintained intact. The School has classified $9,465 of prepaid items as being non -spendable as these items are not expected to be converted to cash. • Restricted Fund Balance — amounts that are constrained to specific purposes by external providers (such as grantors, creditors, etc.) or imposed by law through constitutional provisions, or by enabling legislation. 15 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) J. Fund Balance Classifications (Continued) • Committed Fund Balance — amounts constrained to specific purposes by formal action of the government's highest level of decision making authority. The City Commission is the highest level of decision —making authority for the government and School that can, by adoption of an ordinance prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance remains in place until a similar action is taken (the adoption of another ordinance) to remove or revise the limitation. • Assigned Fund Balance — amounts the School intends to use for a specific purpose but are neither restricted nor committed. Assignments can be made by the City Manager, which the City Commission Members, by resolution, delegated such authority at their direction. • Unassigned Fund Balance — amounts that have not been assigned to other funds and that have not been restricted, committed, or assigned to specific purposes within the General Fund. Positive amounts are only reported in the General Fund. The School has a total of $910,077 in Unassigned Fund Balance. The School uses restricted amounts first when both restricted and unrestricted fund balance is available unless there are legal documents/contracts that prohibit doing this, such as in grant agreements requiring dollar for dollar spending. Additionally, the School would first use committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used. K. Encumbrances Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of funds are recorded in order to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration. Encumbrances are recorded at the time a purchase order or other commitment is entered into. Encumbrances outstanding at year-end represent the estimated amount of expenditures which would result if unperformed purchase orders and other commitments at year-end are completed. Encumbrances lapse at year-end; however, the City and School generally intends to honor purchase orders and other commitments in process. As a result, encumbrances outstanding at year-end are re -appropriated in the next fiscal year and are therefore presented as committed or assigned fund balance for the subsequent year. At June 30, 2020, there were encumbrances in the amount of $6,450 outstanding. L. Deposits and Investments The School's cash, cash equivalents, and investments are maintained by the City in a pooled account for all funds. This enables the City to invest large amounts of idle cash for short periods of time and to optimize earnings potential. Cash, cash equivalents, and investments represent the amount owned by the Charter School operating fund. The City is responsible for all risks related to the School's cash, cash equivalents, and investments. These risks and the City's related policies are disclosed in the Note 3. M. Other Post Employment Benefits The City of Aventura provides post -employment healthcare coverage, including medical and dental benefits, to eligible individuals which consist of an implicit subsidy. The estimated liability is recorded in the financial statements of the City. No amount is allocated to the Charter School primary operating fund since the amount is deemed immaterial by management as of June 30, 2020. 16 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) N. Compensated Absences The School's sick leave policy is to permit employees to accumulate earned but unused sick pay benefits. Upon termination, sick pay is paid out between 0-50% based on length of service, and other applicable limits. The School's vacation policy is that earned vacation is cumulative although limited to certain maximums based on length of service. Accumulated compensated absences are recorded in the government -wide financial statements when earned. Expenditures for accumulated compensated absences have been recorded in the governmental fund only if they have matured, (e.g., resulting from employee resignations, terminations or retirements). O. State Funding (Primary Source of Revenue) Student funding is provided by the State of Florida through the School Board of Miami -Dade County, Florida. In accordance with the Charter Agreement, the School Board retains 2% as an administrative fee. This funding is received on a pro rata basis over the twelve-month period and is adjusted for changes in full-time equivalent student population. After review and verification of Full -Time Equivalent ("FTE") reports and supporting documentation, the Florida Department of Education may adjust subsequent fiscal period allocations of FTE funding for prior year's errors disclosed by its review as well as to prevent the statewide allocation from exceeding the amount authorized by the State Legislature. Normally, such adjustments are reported in the year the adjustments are made. P. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. NOTE 3 - DEPOSITS AND INVESTMENTS As discussed in Note 2, the School's cash, cash equivalents, and investments are maintained by the City in a pooled account for all funds. Deposits The City's custodial credit risk policy is in accordance with Florida Statutes. Florida Statutes authorize the deposit of City funds in demand deposits or time deposits of financial institutions approved by the State Treasurer. These are defined as public deposits. All City public deposits are held in qualified public depositories pursuant to Chapter 280, Florida Statutes, "Florida Security for Public Deposits Act." Under the act, all qualified public depositories are required to pledge eligible collateral having a market value equal to or greater than the average daily or monthly balance of all public deposits times the depository's collateral pledging level. The collateral pledging level may range from 50% to 125% depending upon the depository's financial condition and the length of time that the depository has been established. All collateral must be deposited with the State Treasurer. Any losses to public depositors resulting from insolvency are covered by applicable deposit insurance, sale of securities pledged as collateral and, if necessary, assessment against other qualified public depositories of the same type as the depository in default. The City's bank balances were insured either by the Federal depository insurance corporation or collateralized in the bank's participation in the Florida Security for Public Deposits Act. The Florida SBA Pool, hereinafter referred to as "Florida PRIME", is not a registrant with the Securities and Exchange Commission ("SEC"); however, its board has adopted operating procedures consistent with the requirements for a 2a-7 fund. For the Florida PRIME, a 2a-7 like pool, the value of the City's position is the same as the value of the pool shares and is recorded at amortized cost. At June 30, 2020, the School's investment in the Florida PRIME was that of $990,262. In accordance with these requirements, the method used to determine the participants' shares sold and redeemed is the amortized cost method. Amortized cost includes accrued income and is a method of calculating an investment's value by adjusting its acquisition cost for the amortization of discount or premium over the period from purchase to maturity. 17 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 3 - DEPOSITS AND INVESTMENTS (CONTINUED) Deposits (Continued Thus, the School's account balance in the SBA is its amortized cost. The SBA is governed by Chapter 19-7 of the Florida Administrative Code. These rules provide guidance and establish the general operating procedures for the administration of the SBA. Additionally, the Office of the Auditor General of the State of Florida performs the operational audit of the activities and investment of the SBA. The SBA accounts are not subject to custodial credit risk as these investments are not evidenced by securities that exist in physical or bank entry form. In accordance with GASB Statement No. 79, Certain External Investment Pools and Pool Participants, the School's investment in the Florida PRIME meets the definition of a qualifying investment pool that measures for financial reporting purposes all of its investments at amortized cost and should disclose the presence of any limitations or restrictions on withdrawals. As of June 30, 2020, there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant's daily access to 100 percent of their account value. Investments On February 7, 2019, the City re -adopted Chapter 6.6 of the Administrative Policy and Directives and Procedures Manual, entitled "Investments Objective and Parameters," as the City's Investment Policy for the management of Public Funds ("the policy"). The policy was created in accordance with Section 218.415, Florida Statutes. The policy applies to all investments held and controlled by the City, with the exception of a defined benefit pension plan and debt issuance where there are other existing policies or indentures in effect for the investment of related funds. The City's policy for investments other than pension plan and debt issuance is summarized herein. The Finance Director has responsibility for the type of investments the City makes. The investment policy establishes permitted investments, asset allocation, issuer limits, credit rating requirements and maturity limits to protect the City's assets. All investment securities are held by a Trust custodian and are managed by financial advisors. In general, the City's policy allows to invest in the following: (1) securities and obligations of the United States and its agencies; (2) non-negotiable interest bearing time deposits or savings accounts provided that such deposits are secured by collateral as prescribed by the Florida Security for Public Deposits Act, Chapter 280, Florida Statutes; (3) repurchase agreements collateralized by full or general faith and credit obligations of the U. S. Government or Agency securities; (4) the Florida Local Government Surplus Funds Trust Fund "SBA"; (5) intergovernmental investment pools authorized pursuant to the Florida Interlocal Cooperation Act, provided by Section 163.01, Florida Statutes, and provided that such funds contain no derivatives; (6) money market mutual funds - registered investment companies with the highest credit quality rating; (7) commercial paper of any U.S. company; (8) corporate notes; (9) asset backed securities issued by corporations organized and operating within the United States or by depository institutions licensed by the United States; (10) taxable/tax exempt municipal bonds; and (11) Israel bonds. 18 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 3 - DEPOSITS AND INVESTMENTS (CONTINUED) Investments (Continued) As of June 30, 2020, the School's allocation of cash, cash equivalents and investments consisted of the following: Cash and cash equivalents Deposits and money market funds with financial institutions $ 84,921 Petty cash 400 $ 85,321 Investments State Board of Administration - SBA, Florida PRIME $ 990,262 Asset backed securities 78,627 Corporate bonds 243,682 Government agencies 150,564 Government bonds 309,832 Government mortgage backed 207,273 Government issued commercial 36,972 Municipal/provincial bonds 30,378 Foreign 11,406 $ 2,058,996 Intarast rates risk The City's policy is to limit its exposure to fair value losses arising from changes in interest rates by structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity, and investing operating funds primarily in shorter -term securities, money market mutual funds or similar investment pools. This is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. The City's policy is that unless matched with specific cash flow, the City will not directly invest in securities maturing more than seven (7) years from the date of purchase. Because of inherent difficulties in accurately forecasting cash flow requirements, a portion of the portfolio should be continuously invested in readily available funds to ensure that proper liquidity is maintained to meet ongoing obligations. The dollar weighted average days to maturity (WAM) of Florida PRIME at June 30, 2020, is 53 days. Next interest rate reset dates for floating rate securities are used in the calculation of the WAM. The weighted average life (WAL) of Florida PRIME at June 30, 2020, is 76 days. 19 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 3 - DEPOSITS AND INVESTMENTS (CONTINUED) Interest rate risk (Continued) Information about the exposure of the School's debt -type investments to this risk using the segmented time distribution model is as follows: Summaryof Investments and Interest Rate Risk State Board of Administration - SBA, Florida PRIME Asset backed securities Corporate bonds Government agencies Government bonds Government mortgage backed Government issued commercial Municipal/provincial bonds Foreign Total Time to Maturity (in Years) Less than Greater than Fair Value 1 Year 1-5 Years 6-10 Years 10 Years $ 990,262 $ 990,262 $ 78,627 - 243,682 69,858 150,564 23,290 309,832 19,152 207,273 - 36,972 - 30,378 11,406 11,406 $ 2,058,996 $ 1,113,968 78,627 - - 173,824 - - 107,072 20,202 - 290,680 - - 16,802 154,967 35,504 36,972 - - 30,378 - - $ 734,355 $ 175,169 $ 35,504 Credit risk Generally, credit risk is the risk that an issuer of a debt -type investment will not fulfill its obligation to the holder of the investment. This is measured by assignment of a rating by a nationally recognized rating organization. The City's investment policy provides strict guidelines and limits investments to highly rated securities with minimum ratings of A (long term securities), A-1/P-1 (short term securities), and AAAm (money market mutual funds). The Finance Director shall determine the appropriate action for any investment held that is downgraded below the minimum rating by one or more rating agencies. U.S. Government securities or obligations explicitly guaranteed by the U.S. Government are not considered to have credit risk exposure. The School's portfolio is rated by Standard & Poor's as follows: Fair Value U.S. government guaranteed $ 704,641 Quality rating of credit risk AAAm $ 990,262 AAA 76,003 AA 15,468 AA- 8,197 A+ 69,188 A 123,171 A- 38,496 BBB+ 4,905 NR 28,665 Total credit risk 1,354,355 Total fixed income securities $ 2,058,996 20 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 3 - DEPOSITS AND INVESTMENTS (CONTINUED) Concentration The City's policy is to maintain a diversified portfolio to minimize the risk of loss resulting from concentration of assets in a specific issuer. Specific limits have been established which limit the percentage of portfolio assets that can be invested with a specific issuer. GASB Statement No. 40, Deposit and Investment Risk Disclosures, requires disclosure when the percentage is 5% or more in any one issuer. Investments issues or explicitly guaranteed by the U.S. government and investments in mutual funds, external investments pools, or other pooled investments are excluded from this requirement. At June 30, 2020, the School had no investments in any one issuer, amounting to 5% or more, requiring disclosure under GASB No. 40. Custodial credit risk For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty (e.g., broker -dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The City's investment policy requires securities, with the exception of certificates of deposit, to be registered in the City's name and held with a third -party custodian. Foreign credit risk For an investment, foreign credit risk is the risk that fluctuations in currency exchange rates may affect transactions conducted in currencies other than U.S. dollars and the carrying value of foreign investments. The City is not exposed to foreign credit risk. NOTE 4 - FAIR VALUE MEASUREMENTS The School categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The School has the following recurring fair value measurements as of June 30, 2020: Asset backed securities Corporate bonds Government agencies Government bonds Government mortgage backed Government issued commercial Fair Value Measurements at Reporting Date uuoiea rrices tigniricani in Active Other Significant Markets for Observable Unobservable Identical Assets Inputs Inputs Fair Value Level 1 78,627 $ 243,682 150,564 309,832 207,273 36,972 Level 2 - $ 78,627 $ - 243,682 - 147,625 - 309,832 - 207,273 - 36,972 Level 3 2,939 Municipal/provincial bonds 30,378 - 30,378 Foreign 11,406 - 11,406 - Total $ 1,068,734 $ - $ 1,065,795 $ 2,939 Debt Securities of $1,068,734 classified in Levels 2 and 3 of the fair value hierarchy are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the securities' relationship to benchmark quoted prices. 21 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 5 - CAPITAL ASSETS A summary of changes in governmental capital assets is as follows: Balance Balance July 1 , 2019 Additions Deletions June 30, 2020 Leasehold improvements $ 2,588,261 $ 283,477 $ - $ 2,871,738 Equipment 680,472 7,092 - 687,564 Less: accumulated depreciation 1,497,926 128,048 - 1,625,974 $ 1,770,807 $ 162,521 $ - $ 1,933,328 The provision for depreciation for the year ended June 30, 2020 amounted to approximately $128,000. The School allocated depreciation to operation of facility. NOTE 6 - LONG-TERM LIABILITIES The following is a summary of long-term liabilities for fiscal year ended June 30, 2020: Balance Amount Due Balance V\Athin One July 1, 2019 Additions Deletions June 30, 2020 Year (Estimate) Compensated absences $ 97,009 $ 25,518 $ (95,645) $ 26,882 $ 6,720 NOTE 7 - COMMITMENTS AND CONTINGENCIES Management contract The City has a contract with Charter Schools USA, Inc. ("CSUSA") for administrative and educational management services for the operations of the School. All staff of the School, except the principal, two assistant principals (dean of discipline & operations and dean of curriculum) and a custodian, are employees of CSUSA. Total fees paid to the management company for fiscal year 2019/20 were approximately $306,000. The majority of other reimbursed expenditures by the City to CSUSA relate to teachers' salaries and benefits. The current agreement with CSUSA will expire on June 30, 2023. This agreement provides for an additional renewal term of up to five years upon agreement of both parties and provided the Miami -Dade County School Board extends the charter granted to the City. The fee for services is $306,000 annually, and to be negotiated thereafter upon reaching a renewal arrangement. Grant funding The School receives financial assistance from federal, state and local governmental agencies in the form of grants. The disbursement of funds received under these programs generally requires compliance with terms and conditions specified in the grant agreements and may be subject to audit by the grantor agencies. In accordance with Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), the School was not required to conduct a "single audit" since the required threshold of federal or state money is currently $750,000 and the School did not exceed such threshold. 22 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 8 - RELATED PARTY TRANSACTIONS The School's operations are located at a facility that is owned by the City. In September 2002, the City entered into a bond indenture agreement with the Florida Intergovernmental Finance Commission through an interlocal governmental agreement. As a result, the City issued $12,610,000 in Series 2002 Revenue Bonds to finance the acquisition of land and the construction of a charter school as well as the construction of a community center. Approximately $6,650,000 of the bond issue was related to the acquisition, construction and equipping of the School facility. On June 15, 2012, the City issued $9,885,000 in Series 2012 Refunding Revenue Bonds with a rate of 2.18% to refund the then outstanding balance of the Series 2002 Revenue Bonds. Approximately $5,213,000 of the Series 2012 Refunding Revenue Bonds relates to that portion of the original Series 2002 Revenue Bonds that was utilized for the acquisition, construction and equipping of the School facility. The City refunded the Series 2002 Revenue Bonds to reduce its total debt service payments through maturity (2027) by approximately $3,810,000. The School is leasing its premises from the City under an operating lease agreement, which expired June 30, 2019, but was renewed for an additional year. The lease can renew each year as long as the School operates pursuant to the Charter issued by the School Board of Miami -Dade County. The lease amount is determined annually. Total lease expense for the fiscal year ended June 30, 2020 totaled $444,000. Future minimum payments under the current lease, which expires on June 30, 2021, total $444,000. NOTE 9 - RISK MANAGEMENT The School is exposed to various risks of loss related to torts, thefts of, damage to and destruction of assets, errors and omissions, employee health, workers' compensation and natural disasters for which the City carried commercial insurance. Settlement amounts have not exceeded insurance coverage for the past three (3) years. In addition, there were no reductions in insurance coverage from those in the prior year. NOTE 10 - DEFINED CONTRIBUTION PENSION PLANS The City is a single employer that contributes to four (4) defined contribution pension plans based on employee classification created in accordance with Internal Revenue Code Section 401 (a). The employees of the School are eligible to participate in three (3) of the City's defined contribution pension plans. The School has four (4) full-time employees who are eligible to participate in these plans. Under these plans, the City contributes amounts ranging from 7% to 15% of employee salary for each of the four School employees. The City contributions for the Principal vest in the year they are contributed. The City's contributions to the other employee's vest beginning after one (1) year of service through year five (5) in 20% increments. Participants are not permitted to make contributions during the year. The City made plan contributions for these four employees of approximately $30,758 during the year. Plan provisions and contribution requirements may be amended by the City Commission. In addition, the City provides to these full-time employees a deferred compensation plan under Section 457 of the Internal Revenue Code. Under this program, employees may voluntarily elect to defer a portion of their salary to future years; with no required contributions from the City. Both programs are administered by ICMA Retirement Corp. The City does not exercise any control or fiduciary responsibility over the Plans' assets. 23 REQUIRED SUPPLEMENTARY INFORMATION (Unaudited) AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) SCHEDULE OF REVENUES AND EXPENDITURES AND CHANGE IN FUND BALANCE BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED JUNE 30, 2020 Budaeted Amounts Budget to Actual Actual Amounts, GAAP Amounts Original Final Budgetary Basis Difference GAAP Basis Variance Revenues and transfers: FTE nonspecific revenues $ 7,541,000 $ 7,712,725 $ 7,829,805 $ $ 7,829,805 $ 117,080 Capital grant funds 615,000 615,000 642,732 642,732 27,732 Charges for services 718,000 718,000 628,091 628,091 (89,909) Miscellaneous income 209,000 209,000 206,388 206,388 (2,612) Field trip revenue 170,000 170,000 104,798 104,798 (65,202) Transportation funds 139,500 139,500 107,993 107,993 (31,507) Transfers from other funds of the City 100,000 100,000 100,000 100,000 Operating grants and contributions 112,000 139,523 120,168 120,168 (19,355) Investment earnings 30,000 30,000 51,093 51,093 21,093 Allocation offund balance 315,000 315,000 - - (315,000) Total revenues and transfers 9,949,500 10,148,748 9,791,068 9,791,068 (357,680) Expenditures: Salaries 5,070,311 5,102,311 5,332,995 5,332,995 (230,684) Professional services 854,200 857,417 764,266 764,266 93,151 Lease expense - transfers 444,000 444,000 444,000 (444,000) - - Repairs and maintenance 316,158 316,158 420,545 420,545 (104,387) Payroll taxes 387,878 387,878 393,823 393,823 (5,945) Administration fee 151,831 151,831 152,628 152,628 (797) Employee health insurance 476,228 476,228 580,117 580,117 (103,889) Supplies and events 450,715 454,715 329,468 329,468 125,247 Field trips and after -school 162,000 162,000 94,651 94,651 67,349 Capital outlay 441,000 441,000 446,492 446,492 (5,492) Utilities 172,000 172,000 162,321 162,321 9,679 Textbooks 168,000 181,047 153,579 153,579 27,468 Bonuses 122,500 262,225 127,633 127,633 134,592 Food services 280,000 280,000 205,693 205,693 74,307 Workers' compensation insurance 91,122 91,122 33,509 33,509 57,613 Telephone 81,120 81,120 94,773 94,773 (13,653) Pension contributions 74,911 74,911 65,186 65,186 9,725 Insurance 41,200 41,200 43,472 43,472 (2,272) Travel 29,400 36,659 27,494 27,494 9,165 Stipends 132,426 132,426 8,700 8,700 123,726 Dues and fees 2,500 2,500 - - 2,500 Lease expense - - - 444,000 444,000 - Total expenditures 9,949,500 10,148,748 9,881,345 - 9,881,345 267,403 Net change in fund balance $ - $ - $ (90,277) $ - $ (90,277) $ (90,277) See notes to basic financial statements 24 AVENTURA CITY OF EXCELLENCE SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION NOTES TO REQUIRED SUPPLEMENTARY INFORMATION FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 1 - BUDGETS AND BUDGETARY ACCOUNTING The School formally adopted a budget for the year ended June 30, 2020. Budgeted amounts may be amended by resolution or ordinance by the City Commission. The budget has been prepared in accordance with accounting principles generally accepted in the United States of America with the exception of the items described in Note 2. A comparison of the actual results of operations to the budgeted amounts for the operating fund is presented as required supplementary information. NOTE 2 - TRANSFERS For budgeting purposes, certain amounts are budgeted as transfers out to the City's Debt Service Fund. For separate reporting of the Charter School operating fund, these amounts are reclassified as follows: Lease expense for School facility $ 444,000 25 COMPLIANCE SECTION Z. L4 MOE TAR MEN RrOWSIMAYETAYMIff-Fro INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Honorable Mayor and Members of the City Commission City of Aventura, Florida Aventura City of Excellence School (a Special Revenue Fund of the City of Aventura, Florida) Aventura, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to the financial audits contained in the Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and the major fund of the Aventura City of Excellence School (the "School") (a Special Revenue Fund of the City of Aventura, Florida) as of and for the fiscal year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the School's basic financial statements, and have issued our report thereon dated August 31, 2020. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the School's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the School's internal control. Accordingly, we do not express an opinion on the effectiveness of the School's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether the School's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 26 8950 SW 74th Court I Suite 1210 1 Miami, FL 3 3156 T. 305.662.7272 F: 305.662.4266 1 CFLGCPA.CO Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the School's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the School's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. G'a6a��ewo fiew�ra�r L�e��a & �awcia, LLB' Caballero Fierman Llerena & Garcia, LLP Miami, Florida August 31, 2020 27 8950 SW 74th Court I Suite 1210 1 Miami, FL 33156 T. 305.662.7272 F: 305.662.4266 1 CFLGCPA.CQ #ctfflwlm MANAGEMENT LETTER IN ACCORDANCE WITH THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Honorable Mayor and Members of the City Commission City of Aventura, Florida Aventura City of Excellence School (a Special Revenue Fund of the City of Aventura, Florida) Aventura, Florida Report on the Financial Statements We have audited the basic financial statements of the Aventura City of Excellence School (the "School") (a Special Revenue Fund of the City of Aventura, Florida), as of and for the fiscal year ended June 30, 2020, and have issued our report thereon dated August 31, 2020. Auditors' Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and Chapter 10.850, Rules of the Florida Auditor General. Other Reporting Requirements We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards. Disclosures in that report which is dated August 31, 2020, should be considered in conjunction with this management letter. Prior Audit Findings Section 10.854(1)(e)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations made in the preceding annual financial audit report. Official Title Section 10.854(1)(e)5., Rules of the Auditor General, requires that the name or official title of the entity and the school code assigned by the Florida Department of Education be disclosed in this management letter. The official title and the school code assigned by the Florida Department of Education of the entity is Aventura City of Excellence School and 0950. Financial Condition and Management Sections 10.854(1)(e)2. and 10.855(11), Rules of the Auditor General, require us to apply appropriate procedures and communicate whether or not the School has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify of the specific conditions met. In connection with our audit, we determined that the School did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Our assessment was performed as of the fiscal year end. Pursuant to Sections 10.854(1)(e)6.a. and 10.855(12), Rules of the Auditor General, we applied financial condition assessment procedures for the School. It is management's responsibility to monitor the School's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. Section 10.854(1)(e)3., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. 28 8950 SW 74th Court I Suite 1210 1 Miami, FL 33156 T: 305.662.7272 F: 305.662.4266 1 CFLGCPA.COM Transparency Sections 10.854(1)(e)7. and 10.855(13), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether the School maintains on its web site information specified in Section 1002.33(9)(p), Florida Statutes. In connection with our audit, we determined that the School maintained on its Web site the information specified in Section 1002.33(9)(p), Florida Statutes. In connection with our audit, we determined that the School maintained on its Web site the information specified in Section 1002.33(9)(p), Florida Statutes. Additional Matters Section 10.854(1)(e)4., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings. Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, City Commission, School's management, and the School Board of Miami -Dade County and is not intended to be and should not be used by anyone other than these specified parties. G'a6a��ewo fiew�ra�r L�e��a & �awcia, LLB' Caballero Fierman Llerena & Garcia, LLP Miami, Florida August 31, 2020 29 8950 SW 74th Court I Suite 1210 1 Miami, FL 33156 T. 305.662.7272 F: 305.662.4266 1 CFLGCPA.CO CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM- Ronald J. Wasson, City Manager- -� DATE: September 4, 2020 SUBJECT: Resolution Urging the Florida Governor, Florida Legislature and Florida Surgeon General to Enact a Temporary Prohibition on Smoking for the Duration of the COVID-19 Public Health Emergency at Outdoor Dining Areas of Commercial Dining Establishments and Stand -Alone Bars September 8, 2020 City Commission Meeting Agenda Item 5F RECOMMENDATION It is recommended that the City Commission adopt the attached Resolution Urging the Florida Governor, Florida Legislature and Florida Surgeon General to Enact a Temporary Prohibition on Smoking for the Duration of the COVID-19 Public Health Emergency at Outdoor Dining Areas of Commercial Dining Establishments and Stand - Alone Bars. If you have any questions, please feel free to contact me. RJW/act Attachment CCO1907-20 RESOLUTION NO. 2020- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, URGING THE FLORIDA GOVERNOR, FLORIDA LEGISLATURE, AND FLORIDA SURGEON GENERAL TO ENACT A TEMPORARY PROHIBITION ON SMOKING FOR THE DURATION OF THE COVID-19 PUBLIC HEALTH EMERGENCY AT OUTDOOR DINING AREAS OF COMMERCIAL DINING ESTABLISHMENTS AND AT STAND-ALONE BARS; FURTHER DIRECTING THE CITY CLERK TO TRANSMIT A COPY OF THIS RESOLUTION TO THE OFFICIALS NAMED HEREIN; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, on March 9, 2020, Florida Governor Ron DeSantis issued Executive Order Number 20-52 declaring a state of emergency due to the public health threat posed by COVID-19, a virus that causes severe acute respiratory infections; and WHEREAS, on March 12, 2020, the City of Aventura (the "City") declared a state of emergency within the City due to the COVID-19 public health emergency; and WHEREAS, the World Health Organization recommends that individuals avoid using tobacco products and reduce exposure to second-hand smoke because of tobacco smoke's harmful effects on the respiratory system, which can increase the severity and risk of death posed by COVID-19; and WHEREAS, the Florida Department of Health's Bureau of Tobacco Free Florida also recommends that individuals avoid exposure to smoke caused by tobacco products due to its impact on an individual's ability to overcome a COVID-19 infection; and WHEREAS, although the Florida Clean Indoor Air Act generally restricts smoking inside commercial establishments, smoking is allowed inside stand-alone bars and in outdoor dining areas at restaurants; and WHEREAS, in light of the increase in outdoor dining at restaurants due to social distancing requirements, individuals are increasingly being exposed to second-hand smoke that increases the risk of complication if an individual contracts COVID-19; and WHEREAS, the City is dedicated to protecting the health and welfare of City residents during the COVID-19 public health emergency and desires that the State of Florida take all actions necessary to eliminate the risks associated with exposure to smoking at all commercial dining areas, including stand-alone bars and outdoor dining areas. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA: City of Aventura Resolution No. 2020- Section 1. Recitals. That the recitals and findings contained above are hereby confirmed, adopted and incorporated herein. Section 2. Urging. That the City Commission hereby urges the Florida Governor, Florida Legislature, and Florida Surgeon General to enact a temporary prohibition on smoking for the duration of the COVID-19 public health emergency at outdoor dining areas of commercial dining establishments and at stand-alone bars. In the alternative, the City Commission urges the Florida Governor, Florida Legislature, and Florida Surgeon General to temporarily suspend state preemption under F.S. § 386.209 for the duration of the COVID-19 public health emergency to allow local governments to adopt more restrictive emergency measures on the use of tobacco products at commercial dining establishments and stand-alone bars. Section 3. Transmittal. That the City Clerk is directed to transmit a copy of this Resolution to Florida Governor Ron DeSantis, Florida Senate President Bill Galvano, Florida House Speaker Jose Oliva, and the Florida Surgeon General Scott Rivkees, M.D. Section 4. Effective Date. That this Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner who moved its adoption. The 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 Vice Mayor Howard Weinberg Mayor Enid Weisman Page 2 of 3 City of Aventura Resolution No. 2020- PASSED AND ADOPTED this 8t" day of September, 2020. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 3 of 3 CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM- Ronald J. Wasson, City Manager- -� DATE: September 4, 2020 SUBJECT: Resolution Approving the Appointment of a Member to the Don Soffer Aventura High School Foundation, Inc. Board of Directors for the Remainder of a One -Year Term September 8, 2020 City Commission Meeting Agenda Item 5G RECOMMENDATION Due to the resignation of Alan Frent from the Don Soffer Aventura High School Foundation, Inc. Board of Directors, it is recommended that the City Commission adopt the attached Resolution approving the appointment of Gimol Bentes to the Board of Directors for the remainder of a one-year term. If you have any questions, please feel free to contact me. RJW/act Attachment CCO1908-20 RESOLUTION NO. 2020- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, APPROVING THE APPOINTMENT OF A MEMBER TO THE DON SOFFER AVENTURA HIGH SCHOOL FOUNDATION, INC. BOARD OF DIRECTORS FOR THE REMAINDER OF A ONE-YEAR TERM; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Resolution No. 2019-29 established the Articles of Incorporation for the creation of the Don Soffer Aventura High School Foundation, Inc. as a not for profit corporation to function as a 501(c)(3) entity; and WHEREAS, in accordance with the provisions of Article VI of the Articles of Incorporation, the City Commission appointed members to the Don Soffer Aventura High School Foundation, Inc. Board of Directors through Resolution No. 2020-02; and WHEREAS, due to the resignation of Board member Alan Frent, the City Commission wishes to appoint Gimol Bentes to serve for the remainder of the term for Alan Frent. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, THAT: Section 1. The City Commission hereby approves the appointment of Gimol Bentes to serve as a member of the Board of Directors of the Don Soffer Aventura High School Foundation, Inc. for the remainder of the term for Alan Frent. Section 2. This Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner , who moved its adoption. The 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 Vice Mayor Howard Weinberg Mayor Enid Weisman PASSED AND ADOPTED this 8t" day of September, 2020. City of Aventura Resolution No. 2020- ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 2 of 2 CITY OF "ENTURA PUBLIC WORKS/TRANSPORTATION DEPARTMENT MEMORANDUM TO: City Commission FROM: Ronald J Wasson, City Manager` --- BY: Joseph S Kroll, Public Works/Transportation Director DATE: September 4, 2020 SUBJECT: Bid No. 20-08-24-3 City of Aventura Custodial Services for the Community Center, Parks and Cultural Center September 8, 2020 City Commission Meeting Agenda Item 5H Recommendation: It is recommended that the City Commission adopt the attached Resolution awarding Bid No. 20-08-24-3 City of Aventura Custodial Services for the Community Center, Parks and Cultural Center to the lowest responsible and responsive bidder; Amer -Plus Janitorial Maintenance, LLC with a bid of $35,778.00 annually. Background: The bidding process was in accordance with the City's Purchasing Ordinance. Bids for this maintenance contract were solicited, advertised and opened on Monday, August 24, 2020 at 3 PM. Four qualified bids were received as follows - Amer -Plus Janitorial Maintenance, LLC $35,778.00 Annually Milclean, USA $47,400.00 Annually Clean Space, Inc. $49,200.00 Annually Delta Property Maintenance, Inc. $63,420.00 Annually The bid is based on pricing for custodial services, supplies (certified green cleaning products) and paper goods for the Aventura Community Center, Parks and Cultural Center. This is a two (2) year term contract with the City having sole rights to extend the contract for two (2) additional two (2) year terms. A reference check of the low bid resulted in positive recommendation. The company will be required to post the appropriate insurance and bonds and all work will be subject to regular review and inspections by the Facilities Manager and/or the Public Works/Transportation Director. Attachments: Exhibit "A" Bid Tabulation JSK/gf JSK20011 RESOLUTION NO. 2020- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA AWARDING AND LETTING A BID/CONTRACT FOR BID NO.20-08-24-3, CITY OF AVENTURA CUSTODIAL SERVICES FOR THE COMMUNITY RECREATION CENTER, PARKS AND CULTURAL CENTER TO AMER-PLUS JANITORIAL MAINTENANCE, LLC FOR THE INDIVIDUAL BID PRICE AS CONTAINED IN EXHIBIT "A" ATTACHED; AUTHORIZING THE CITY MANAGER TO EXECUTE ASSOCIATED CONTRACT; AUTHORIZING THE CITY MANAGER TO TAKE NECESSARY AND EXPEDIENT ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS FOR SAID BID AWARD; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Manager of the City of Aventura, Florida has, pursuant to the various laws of the State of Florida and the Code of the City of Aventura, properly solicited and accordingly accepted bids for BID NO. 20-08-24-3 CITY OF AVENTURA CUSTODIAL SERVICES FOR THE COMMUNITY RECREATION CENTTER, PARKS AND CULTURAL CENTER; and WHEREAS, sealed bids have been submitted to and received by the City pursuant to the City's invitation to bid/notice to bidders, specifications, proposals and requirements for the project/work as cited above; and WHEREAS, staff has determined that Amer -Plus Janitorial Maintenance, LLC, has submitted the lowest responsible and responsive bid for said project/work; and WHEREAS, the City Commission, upon the recommendation of the City Manager, is therefore desirous of awarding said bid/contract to said lowest responsible and responsive bidder. NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA: Section 1. That bid/contract for BID NO. 20-08-24-3, CITY OF AVENTURA CUSTODIAL SERVICES FOR THE COMMUNITY RECREATION CENTER, PARKS City of Aventura Resolution No. 2020- AND CULTURAL CENTER is hereby awarded to Amer -Plus Janitorial Maintenance, LLC, at the bid price as contained in the attached bid documents. Section 2. That the City Manager is hereby authorized to execute, on behalf of the City, a contract by and between the party embodying the terms, conditions, and specifications as set forth in the subject Invitation to Bid/Notice to Bidders, bid specifications, bid proposal and bid requirements, or if a City prepared contract was part of said bid proposal, said parties shall execute said prepared contract on behalf of the City. Section 3. That the City Manager is hereby authorized and requested to take all necessary and expedient action to carry out the aims of this Resolution in awarding this bid/contract. Section 4. That the funds to be allocated and appropriated pursuant hereto and for the purpose of carrying out the tenets of this Resolution shall be from Budget Line Item Number 001-5401-541.4631. Section 5. This Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner , who moved its adoption. The 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 Vice Mayor Howard Weinberg Mayor Enid Weisman Page 2 of 3 City of Aventura Resolution No. 2020- PASSED AND ADOPTED this 8t" day of September, 2020. ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY ENID WEISMAN, MAYOR Page 3 of 3 CITY OF AVENTURA BID TABULATION CUSTODIAL SERVICES FOR COMMUNITY RECREATION CENTER, PARKS AND CULTURAL CENTER BID # 20-08-24-3 Bid opening after 3:00 pm on Monday, August 24th, 2020 FACILITIES STRATUS BUILDING AMER-PLUS MILCLEAN, USA CLEAN SPACE, INC. DELTA PROPERTY SOLUTIONS OF JANITORIAL MAINTENANCE, INC. MIAMI* MAINTENANCE, LLC MONTHLY ANNUAL MONTHLY ANNUAL MONTHLY ANNUAL MONTHLY ANNUAL MONTHLY ANNUAL Community 1 Recreation Center -- -- $2,412.10 $28,945.06 $2,500.00 $30,000.00 $2,450.00 $29,400.00 $2,125.00 $25,500.00 Founder's Park, North 2 & South includes -- -- $ 237.25 $ 2,847.05 $ 600.00 $ 7,200.00 $450.00 $6,600.00 $1,580.00 $18,960.00 Welcome Booth Veterans Park 3 Restroom -- -- $ 94.90 $ 1,138.82 $ 350.00 $ 4,200.00 $550.00 $6,600.00 $ 316.00 $3,792.00 Waterways Park Office 4. Bldg, Restrooms & -- -- $ 237.25 $ 2,847.05 $ 500.00 $ 6,000.00 $550.00 $6,600.00 $1,264.00 $1,568.00 Welcome Booth SUB -TOTAL $2,981.50 $35,778.00 $3,950.00 $47,400.00 $4,100.00 $49,200.00 $5,285.00 $63,420.00 Monthly Bid Price x 24 = Total Bid Price for 2 Year Period (A x B) Total Bid Price for 2 Year Period (A x B) $71,556.00 $949800.00 $989400.00 $1269840.00 OPTIONAL SERVICES Shampooing per 1 Sq.Ft $0.20 $0.18 $0.15 $0.18 Strip/Wax/Buff Tile 2. Flooring per Sq.Ft $0.25 $0.25 $0.25 $0.35 Porter or Janitor, 3. Regular Rate per hr __ $17.00 $16.00 $17.50 $18.00 Nights/Holidays Rate __ $21.00 $20.00 $20.00 $21.00 Exterior Window Per Cleaning Per Cleaning Per Cleaning Per Cleaning Per Cleaning 4. Cleanin a. Community Recreation Ctr __ $875.00 $900.00 $250.00 $1,000.00 b. Founders Park -- $ 50.00 $100.00 $0.00 $ 100.00 C. Waterways Park -- $ 50.00 $100.00 $17.50 $ 100.00 d. Veterans Park -- $ 50.00 $100.00 $0.00 $ 100.00 Arts & Cultural -- e. Center $900.00 $950.00 $1,000.00 $1,000.00 Area Rugs, Disinfecting -- $ 25.00 $ 15.00 $25.00 $15.00 & Cleaning Electrostatic 5. Disinfecting Per Application Per Application Per Application Per Application Per Application Spraying Government Center $2,625.00 $7,500.00 $6,750.00 $400.00 $1,000.00 Community Recreation Ctr. $ 875.00 $3,750.00 $2,250.00 $250.00 $ 500.00 Aventura Arts/ Cultural Ctr. $ 520.00 $2,675.52 $1,337.76 $250.00 $ 500.00 Founders Park Office Welcome $ 50.00 $ 545.00 $ 98.10 $75.00 $ 350.00 Booth & Restroom Veterans Park Restroom $ 50.00 $ 55.00 $ 5.00 $75.00 $ 125.00 Waterways Park Office Welcome $ 50.00 $ 309.00 $ 37.08 $75.00 $ 250.00 Booth & Restroom Elementary & Middle Schools $2,678.00 $7,650.00 $6,885.00 $500.00 $1,000.00 Addendum Acknowledged Yes Yes Yes Yes Yes Proper Bid Bond No Yes No Yes No Sub -Contractor Listed No No No No No Bidder Qualification. Stint Yes Yes No Yes Yes Offers listed from the vendors herein are the only offers received timely as of the above opening date and time. All other offers submitted in response to this solicitation, if any, are hereby rejected as late. Note: *Stratus Building Solutions of Miami: Only provide pricing for Option Services #5 — Electrostatic Disinfecting Spraying Purchasing Agent: Dated Indr . Sarju CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager C4-- DATE: September 4, 2020 SUBJECT: Disbursement of Police Federal Forfeiture Funds September 8, 2020 City Commission Meeting Agenda Item 51 RECOMMENDATION It is recommended that the City Commission adopt the following Motion to expend funds from the Police Federal Forfeiture Funds: "Motion authorizing the appropriation of up to $30,000 for gas masks and filters from the Police Federal Forfeiture Funds in accordance with the City Manager's Memorandum". If you have any questions, please feel free to contact me. RJW/act Uyw� MIT, TO in CCO1923-20 CITY OF "ENTURA • TO: Ronald J. Wasson, City Manager Bryan Chief o Police September 4th,2 -r- r - -r r - r - - r • � -r-` r .r - r; 'r r - rr • rrr ♦ •� r -r♦ ♦ ♦ - rr - r rrr requesting r r r: approval forexpenditure of * for purchase • 1. Gas Masks and filters — This equipment, specifically- r -r for CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager - --- — DATE: September 4, 2020 SUBJECT: Florida Education Finance Program (FEFP) Increasing Compensation for Full-time Classroom Teachers September 8, 2020 City Commission Meeting Agenda Item 5J RECOMMENDATION It is recommended that the ACES Governing Board approve the ACES Salary Distribution Plan (the "Plan") made possible by the Florida Education Finance Program ("FEFP"), which is focused on increasing compensation for full-time classroom teachers. The Governor's Teacher Funding Plan is designed to increase the starting salaries of classroom teachers to a minimum of $47,500 and to add additional funding for all teacher salaries where possible. The proposed Plan incorporates all of the allocated funds ($164,825) to accomplish this goal. Under the Plan, 23 teachers who were not at the $47,500 level will now meet that new minimum recommended salary, thus utilizing $83,862 worth of the allocation. In addition, all of the remaining 34 teachers would receive some salary adjustment/increase totaling $80,963. BACKGROUND HBs 641 and 5001 that were created under the Governor's direction, provided a new allocation of funds within the Florida Education Finance Program ("FEFP"), which was focused on increasing compensation for full-time classroom teachers. $500M dollars was allocated to provide school districts (or charter schools) with the necessary funding to increase the minimum base salary for full-time classroom teachers as defined in section 1012.01(2)(a) (not including substitute teachers). Districts and charter schools that were already close to meeting the minimum base salary are able to utilize the remaining funds from the minimum pay portion of the allocation to supplement teacher compensation increases who are already above the $47,500 minimum starting salary. In order to access these funds, each public charter school is required to develop a salary distribution plan that clearly delineates the planned distribution of funds. Attached is the salary distribution plan for the teachers which addresses the new minimum salary requirements and identifies the funds to be allocated to the remaining teachers that already exceed the new minimum salary requirements. If you have any questions, please feel free to contact me. Uyw� MIT, TO in CCO1921-21 Teachers 2020-21 Salary Before Governors Funds Increase needed for salary of $47,500 New Salary w/ Gov Funds % Increase as a result of Governors Funds Increase for those already above $47,500 1 $40,905.00 $6,595.00 $47,500.00 16.12% 2 $41,000.00 $6,500.00 $47,500.00 15.85% 3 $41,715.00 $5,785.00 $47,500.00 13.87% 4 $41,715.00 $5,785.00 $47,500.00 13.87% 5 $42,549.30 $4,950.70 $47,500.00 11.64% 6 $42,549.30 $4,950.70 $47,500.00 11.64% 7 $42,549.30 $4,950.70 $47,500.00 11.64% 8 $43,452.61 $4,047.39 $47,500.00 9.31% 9 $43,452.61 $4,047.39 $47,500.00 9.31% 10 $43,654.98 $3,845.02 $47,500.00 8.81% 11 $44,005.00 $3,495.00 $47,500.00 7.94% 12 $44,268.29 $3,231.71 $47,500.00 7.30% 13 $44,321.66 $3,178.34 $47,500.00 7.17% 14 $44,410.00 $3,090.00 $47,500.00 6.96% 15 $44,435.80 $3,064.20 $47,500.00 6.90% 16 $44,710.97 $2,789.03 $47,500.00 6.24% 17 $44,710.97 $2,789.03 $47,500.00 6.24% 18 $45,226.00 $2,274.00 $47,500.00 5.03% 19 $45,287.00 $2,213.00 $47,500.00 4.89% 20 $45,534.94 $1,965.06 $47,500.00 4.32% 21 $45,899.00 $1,601.00 $47,500.00 3.49% 22 $46,043.36 $1,456.64 $47,500.00 3.16% 23 $46,241.55 $1,258.45 $47,500.00 3.00% 24 $46,500.29 $47,895.29 3.00% $1,395.01 25 $46,934.29 $48,342.32 3.00% $1,408.03 26 $47,368.29 $48,789.34 3.00% $1,421.05 27 $47,821.57 $49,256.22 3.00% $1,434.65 28 $47,860.38 $49,296.19 3.00% $1,435.81 29 $48,394.02 $49,845.84 3.00% $1,451.82 30 $48,585.00 $50,042.55 3.00% $1,457.55 31 $48,634.94 $50,093.99 3.00% $1,459.05 32 $48,791.64 $50,255.39 3.00% $1,463.75 33 $48,898.00 $50,364.94 3.00% $1,466.94 34 $49,210.62 $50,686.94 3.00% $1,476.32 35 $49,654.67 $51,144.31 3.00% $1,489.64 36 $49,685.70 $51,176.28 3.00% $1,490.57 37 $50,145.18 $51,398.81 2.50% $1,253.63 38 $50,184.69 $51,439.31 2.50% $1,254.62 39 $50,386.05 $51,645.70 2.50% $1,259.65 40 $50,513.18 $51,776.01 2.50% 1$1,262.83 41 $50,552.79 $51,816.61 2.50% 1$1,263.82 42 $50,571.08 $51,835.36 2.50% 1$1,264.28 43 $50,581.84 $51,846.39 2.50% $1,264.55 44 $50,737.67 $52,006.11 2.50% $1,268.44 45 1$50,925.12 1 1$52,198.25 2.50% $1,273.13 46 1$50,970.51 1 J$52,244.77 2.50% $1,274.26 Total Funds Available Total Funds Projected $164,824.75 1 $165,400.86 Total 80% Funds $131,859.00 Funds Projected for $47,500 baseline $83,862.35 Available for remaining staff (added to 20%) $47,996.65 Total 20% Funds $32,964.75 Remaining from 80% $47,996.65 Total Remaining Funds $80,961.40 Funds Projected for staff above $47,500 $81,538.51 Teachers 2020-21 Salary Before Governors Funds Increase needed for salary of $47,500 New Salary w/ Gov Funds % Increase as a result of Governors Funds Increase for those already above $47,500 47 $50,970.51 $52,244.78 2.50% $1,774.26 48 $51,264.86 $52,546.48 2.50% $1,281.62 49 $51,473.21 $52,760.04 2.50% $1,286.83 50 $51,685.00 $52,977.13 2.50% $1,292.13 51 $51,685.00 $52,977.13 2.50% $1,292.13 52 $51,701.27 $52,993.80 2.50% $1,292.53 53 $51,931.72 $53,230.02 2.50% $1,298.29 54 $52,207.55 $53,512.74 2.50% $1,305.19 55 $52,298.30 $53,605.75 2.50% $1,307.46 56 $52,380.67 $53,690.18 2.50% $1,309.52 57 $52,432.27 $53,743.07 2.50% $1,310.81 58 $53,081.84 $54,408.89 2.50% $1,327.05 59 $53,112.88 $54,440.70 2.50% $1,327.82 60 $53,121.95 $54,450.00 2.50% $1,328.05 61 $53,401.60 $54,736.64 2.50% $1,335.04 62 $53,473.48 $54,810.32 2.50% $1,336.84 63 $53,565.22 $54,904.35 2.50% $1,339.13 64 $53,790.86 $55,135.63 2.50% $1,344.77 65 $54,170.57 $55,524.83 2.50% $1,354.26 66 $54,573.21 $55,937.54 2.50% $1,364.33 67 $54,667.54 $56,034.22 2.50% $1,366.69 68 $54,840.49 $56,211.50 2.50% $1,371.01 69 $54,890.55 $56,262.81 2.50% $1,372.26 70 $54,890.55 $56,262.81 2.50% $1,372.26 71 $55,255.93 $56,637.32 2.50% $1,381.40 72 $55,307.55 $56,690.24 2.50% $1,382.69 73 $56,456.23 $57,867.64 2.50% $1,411.41 74 $56,501.60 $57,914.14 2.50% $1,412.54 75 $56,696.14 $58,113.54 2.50% $1,417.40 76 $57,053.70 $58,480.04 2.50% $1,426.34 77 $57,270.57 $58,702.33 2.50% $1,431.76 78 $57,581.98 $59,021.53 2.50% $1,439.55 79 $59,035.00 $60,510.88 2.50% $1,475.88 80 $60,184.83 $61,388.52 2.00% $1,203.70 81 $63,640.02 $64,912.82 2.00% $1,272.80 82 $64,470.71 $65,760.12 2.00% $1,289.41 83 $85,698.57 $87,412.54 2.00% $1,713.97 CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager - - DATE: September 4, 2020 SUBJECT: Florida Education Finance Program (FEFP) Increasing Compensation for Full -Time Classroom Teachers September 8, 2020 City Commission Meeting Agenda Item 5K RECOMMENDATION It is recommended the Don Soffer Aventura High School (DSAHS) Governing Board approve the Florida Education Finance Program (FEFP) focused on increasing compensation for full-time classroom teachers. The Governor's Teacher Funding Plan is designed to increase starting salaries and all teacher salaries to a minimum salary of $47,500 and to add additional funding for all remaining qualified teacher salaries above that threshold. The DSAHS Plan incorporated all funds allotted ($35,546) to accomplish this goal. There were 16 teachers which did receive a salary adjustment/increase as part of this plan. BACKGROUND HBs 641 and 5001 create, under the direction of the Governor, the funding of a new allocation of funds within the Florida Education Finance Program (FEFP) focused on increasing compensation for full-time classroom teachers.500 million dollars was allocated to provide school districts (or charter schools), to increase the minimum base salary for full-time classroom teachers as defined in section 1012.01(2)(a) (not including substitute teachers). Districts and charter schools that were already close to meeting this ambitious goal set forth by Governor DeSantis will be able to use remaining funds from the minimum pay portion of the allocation to supplement compensation increases for teachers already above the $47,500 minimum starting salary. In order to access these funds, each public charter school is required to develop a salary distribution plan that clearly delineates the planned distribution of funds. At Don Soffer Aventura High School, the base salary of all teachers is already above the $47,500 threshold; therefore, the funds would be distributed according to the guidelines set forth by HB 641. The salary increases would be proportionate to ensure that the salary order of staff members doesn't change. Please note the base salary at DSAHS would remain at $50,000, in accordance with the Compensation Plan currently in place approved by the Commission. Funds from this bill would continue to support the current base salary, as well as the salary increases for the current staff members. Attached is the salary distribution plan for the teachers for DSAHS. If you have any questions, please feel free to contact me. Attachment CCO1921-22 DSAHS GOVERNOR'S PROPOSED SALARY INCREASE Teachers 2020-21 Salary Before Governors Funds cle New Salary w/ Gov Funds % Increase of the base as a result of Governors Funds 1 51,857.14 3,500 $55,357.14 7.00% 2 53,000.00 3,500 $56,500.00 7.00% 3 54,000.00 3,500 $57,500.00 7.00% 4 55,000.00 3,500 $58,500.00 7.00% 5 56,000.00 3,000 $59,000.00 6.00% 6 56,767.31 2,500 $59,267.31 5.00% 7 60,000.00 2,400 $62,400.00 4.80% 8 60,500.00 2,000 $62,500.00 4.00% 9 60,500.00 2,000 $62,500.00 4.00% 10 62,046.50 2,000 $64,046.50 4.00% 11 62,919.88 1184 $64,103.88 2.3%% 12 64,213.18 1184 $65,397.18 2.3%% 13 65,000.00 1184 $66,184.00 2.3%% 14 65,000.00 1184 $66,184.00 2.3%% 15 65,686.60 1184 $66,870.60 2.3%°% 16 67,000.00 1184 $68,184.00 2.3%°% Estimated Total Funds Available Estimated Total Funds Remaining $35,546.95 1 $542.95 Estimated Total 80% Funds $28,437.56 Estimated 80% Funds Allocated $27,900.00 Estimated 80% Funds Remaining $537.56 Estimated Total 20% Funds $7,109.39 Estimated 20% Funds Allocated $7,104.00 Estimated 20% Funds Remaining $5.39 CITY OF "ENTURA FINANCE DEPARTMENT MEMORANDUM TO: City Commission (DSAHS Board of Directors) FROM: Ronald J. Wasson, City Manager6�L 1411 BY: Brian K. Raducci, Assistant City Manager — Finance and Administration DATE: September 4, 2020 SUBJECT: Special Purpose Financial Report for DSAHS FY June 30, 2020 September 8, 2020 City Commission Meeting Agenda Item 5L Recommendation It is recommended that the City Commission approve the following motion: "Motion to accept for filing the Special Purpose Financial Report for the Don Soffer Aventura High School for the fiscal year ended June 30, 2020 and to accept for filing that letter dated September 4, 2020 attached hereto as Attachment 1." Background The Special Purpose Financial Report (the "Report") for the Don Soffer Aventura High School ("DSAHS") was electronically distributed to the Mayor and Commissioners on September 4, 2020 along with our memorandum. In addition, a letter dated September 4, 2020 ("Attachment 1") from our auditors — Caballero Fierman Llerena & Garcia, LLP was attached to the Commission agenda for your review. In compliance with Florida Statute 218.39, the Report is required to be submitted to the governing board. As a result, the Report will be filed as an official record at a public meeting through a motion that will be made at the September 8t" Commission Meeting. In addition, the auditors have requested that their letter ("Attachment 1 ") be accepted for filing with the City Commission. A representative from Caballero Fierman Llerena & Garcia, LLP will be present at the meeting. However, since the Report is the responsibility of Charter Schools USA, I respectfully request that any questions be discussed with the City Manager prior to the meeting. CITY OF "ENTURA FINANCE DEPARTMENT MEMORANDUM TO: City Commission (DSAHS Board of Directors) FROM: Ronald J. Wasson, City Manager6�L 1411 BY: Brian K. Raducci, Assistant City Manager — Finance and Administration Maria Garzon, Controller, Charter Schools USA DATE: September 4, 2020 SUBJECT: Don Soffer Aventura High School (the "School") Special Purpose Financial Report Background As required by State law and our Charter School Contract with the Miami -Dade County Public School District and in accordance with our Management Agreement with Charter Schools USA, they have prepared the Don Soffer Aventura High School's (the "School's") financial statements (the "Report") for the fiscal year ended June 30, 2020 (attached). This Report encompasses the School's 1st year of operations and was audited by Caballero Fierman Llerena & Garcia, LLP. The Report complies with Generally Accepted Accounting Principles ("GAAP"), which includes Governmental Accounting Standard Board ("GASB") Statement No 34. The cover reflects that the Report represents "A Special Revenue Fund of the City of Aventura, Florida." As a result, the School's financial operations will be reflected in the City's Comprehensive Annual Financial Report for the fiscal year ended September 30, 2020, as well as in this Report. The key schedules in this Report include the: 1. Statement of Revenues, Expenditures and Change in Fund Balance — Governmental Fund (page 12), and the; 2. Schedule of Revenues and Expenditures and Change in Fund Balance — Budget and Actual, (page 20). Please note that on page 20, revenue and expenditures (Actual Amount Column), aggregated $1,891,649 and $2,789,564 respectively. The difference between revenue and expenditures of ($897,915) results in a planned and budgeted net decrease in fund balance from ($441,942) to ($1,339,857) at June 30, 2020. 0 It is important to note that although the School's first year of operations was fiscal year 2019/20, the Charter High School Fund was established in fiscal year 2017/18. Through a planned and budgeted Advance from the General Fund, fees related to the planning phase and costs associated with the charter school application and contract process were incurred and covered which resulted in a fund deficit. In fiscal year 2018/19 the Charter High School Fund incurred additional start-up expenditures so that the School would be ready to open for the 2019/20 School Year in August of 2019. These costs increased the fund deficit over the prior year and were again covered through a planned and budgeted Advance from the City's General Fund. In fiscal year 2019/20 the School opened and enrolled 200 9t" grade students and was planned to operate at a deficit since it would not be operating at full enrollment. Again the deficit was covered by a planned and budgeted Advance from the City's General Fund. The School will likely operate at a deficit, (which the City is committed to covering) through a planned and budgeted Advance from the City's General Fund at least until the School reaches build -out in three (3) years. Once expenditures begin to level out, the School Fund could over time repay the Advance from the City's General Fund. In the current year, actual expenditures totaled $2,789,564 or 95.34% of the total budget amount of $2,925,859. The balance of the Report contains the School's statements and a narrative on a GASB 34 basis. The purpose of the GASB 34 governmental financial statements is to more closely resemble the financial statements of non -governmental entities. Therefore, page 8 contains a Statement of Net Position which is reconciled to the Balance Sheet on page 11. Similarly, the Statement of Activities (page 9) reflects a change in net position which is reconciled to the Statement of Revenues, Expenditures and Change in Fund Balance of the Governmental Fund on page 13. Whether you look at the School's operations from either a GASB 34 non -governmental basis (pages 8 — 9) or a traditional governmental basis (pages 10, 12 and 20), the School is operating as budgeted and planned for from a financial perspective. The auditor letter dated September 4, 2020 is also required to be distributed to the City Commission by generally accepted auditing standards and was therefore attached to the September 8, 2020 City Commission Meeting Agenda. The reports contained in the "Compliance Section" of the Report on pages 22 — 25 of the Special Purpose Financial Report are required by generally accepted auditing standards and the Rules of the Auditor General of the State of Florida. Please note that none of these documents contain any negative comments about the School's or City's operations. Future Actions In compliance with Florida Statute 218.39, the Report is required to be submitted to the governing board. As a result, the Report will be filed as an official record at a public meeting through a motion that will be made at the September 8t" Commission Meeting. Upon your review of this memorandum, please contact the City Manager with any questions you may have. Ma 'a C. Garzon Controller, Charter Schools USA K Attachment 1 ■ ■ ■ METARRIN 0 I ray F. My= WrVIVTOW September 4, 2020 Honorable Mayor and Members of the City Commission City of Aventura, Florida Don Soffer Aventura High School (a Special Revenue Fund of the City of Aventura, Florida) Aventura, Florida We have audited the financial statements of the governmental activities and the major fund of Don Soffer Aventura High School (a Special Revenue Fund of the City of Aventura) (the "School") as of and for the fiscal year ended June 30, 2020. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 24, 2020. Professional standards also require that we communicate to you the following information related to our audit. Sianificant Audit Matters Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the School are described in Note 2 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the fiscal year 2020. We noted no transactions entered into by the School during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. There were no sensitive estimates affecting the financial statements. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were: The disclosure of Deficit Fund Balance in Note 6 to the financial statements. The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. There were no corrected or uncorrected misstatements of the financial statements. Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. We are pleased to report that no such disagreements arose during the course of our audit. 8950 SW 74th Court I Suite 1210 1 Miami, FL 33156 -P 305.662.7272 F: 305.662.4266 1 CFLGCPA.COM Management Representations We have requested certain representations from management that are included in the management representation letter dated September 4, 2020. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the School's financial statements or a determination of the type of auditors' opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the School's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to the management's discussion and analysis and budgetary comparison information, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. Restriction on Use This information is intended solely for the information and use of Legislative Auditing Committee, members of Florida Senate and the Florida House of Representatives, Federal and other granting agencies, the Mayor, Commission Members, School's management, the Auditor General of the State of Florida and School Board of Miami -Dade County and is not intended to be, and should not be, used by anyone other than these specified parties. Very truly yours, caxallew0 / /e -Ka'( zle -ewa &- �wvla, LLB' 8950 SW 74th Court I Suite 1210 1 Miami, FL 33156 -P 305.662.7272 F: 305.662.4266 1 CFLGCPA.COM DON SOFFER AVENTURA HIGH SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) FOR THE FISCAL YEAR ENDED JUNE 30, 2020 DON SOFFER AVENTURA HIGH SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION TABLE OF CONTENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 PAGES Independent Auditors' Report 1-2 Management's Discussion and Analysis (Unaudited) 3-7 Basic Financial Statements: Government -wide Financial Statements: Statement of Net Position 8 Statement of Activities 9 Governmental Fund Financial Statements: Balance Sheet - Governmental Fund 10 Reconciliation of the Balance Sheet of the Governmental Fund to the Statement of Net Position 11 Statement of Revenues, Expenditures and Change in Fund Balance — Governmental 12 Fund Reconciliation of the Statement of Revenues, Expenditures and Change in Fund Balance of the Governmental Fund to the Statement of Activities 13 Notes to Basic Financial Statements 14-19 Required Supplementary Information (Unaudited): Schedule of Revenues and Expenditures and Change in Fund Balance Budget and Actual 20 Note to Required Supplementary Information 21 Compliance Section: Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards 22-23 Management Letter in Accordance with the Rules of the Auditor General of the State of Florida 24-25 INDEPENDENT AUDITORS' REPORT ■ INDEPENDENT AUDITORS' REPORT Honorable Mayor and Members of the City Commission City of Aventura, Florida Don Soffer Aventura High School (a Special Revenue Fund of the City of Aventura, Florida) Aventura, Florida Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities and the major fund of Don Soffer Aventura High School (a Special Revenue Fund of the City of Aventura, Florida) (the "School"), as of and for the fiscal year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the School's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the School's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the School's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the major fund of the Don Soffer Aventura High School, as of June 30, 2020, and the respective changes in financial position for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America. 8950 SW 74th Court I Suite 1210 1 Miami, FL 33156 T: 305.662.7272 F: 305.662.4266 1 CFLGCPA.COM Emphasis of a Matter As explained in Note 1 to the financial statements, the financial statements being presented are only for the School referred to above, which is a special revenue fund of the City of Aventura, Florida. The financial statements do not include the financial statements of the City of Aventura, Florida. Accordingly, the accompanying financial statements are not intended to present the financial position of the City of Aventura as of June 30, 2020 or its changes in financial position and cash flows for the fiscal year then ended in conformity with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information on pages 3 through 7 and 20 and 21 be presented to supplement the basic financial statements. Such information, although not part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 4, 2020, on our consideration of the School's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the School's internal control over financial reporting and compliance. caxalle-o «ewewa & Om-11a, «P Caballero Fierman Llerena & Garcia, LLP Miami, Florida September 4, 2020 8950 SW 74th Court I Suite 1210 1 Miami, FL 33156 -P 305.662.7272 F: 305.662.4266 1 CFLGCPA.COM MANAGEMENT'S DISCUSSION AND ANALYSIS (Unaudited) DON SOFFER AVENTURA HIGH SCHOOL MANAGEMENT'S DISCUSSION AND ANALYSIS J U N E 30, 2020 Our discussion and analysis of the Don Soffer Aventura High School's (the "School") financial performance provides an overview of the School's financial activities for the fiscal year ended June 30, 2020. Please read it in conjunction with the School's basic financial statements which immediately follow this discussion. Overview of the Basic Financial Statements This discussion and analysis is intended to serve as an introduction to the School's basic financial statements. The basic financial statements are comprised of three components: 1) government -wide financial statements, 2) fund financial statements, and 3) the notes to financial statements. This report also includes required supplementary information intended to furnish additional detail to support the basic financial statements themselves. Government -wide financial statements The government -wide financial statements, which consist of the statement of net position and the statement of activities, are designed to provide readers with a broad overview of the School's finances, in a manner similar to a private -sector business. The statement of net position presents financial information on all of the School's assets, liabilities and deferred inflows/outflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the School's financial position is improving or deteriorating. However, as a governmental entity, the School's activities are not geared toward generating profit as are the activities of commercial entities. Other factors such as School safety and the quality of education, must be considered in order to reasonably assess the School's overall performance. The statement of activities presents financial information and shows how the School's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. Fund financial statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The School has only one (1) category of funds — governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near -term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in assessing the School's near -term financing requirements. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the School's near -term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and change in fund balance provide a reconciliation to facilitate this comparison between the governmental fund and governmental activities. Notes to the basic financial statements The notes provide additional information that is essential to a full understanding of the data provided in the government - wide and fund financial statements. Required supplementary information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the School's adopted budget to actual results. DON SOFFER AVENTURA HIGH SCHOOL MANAGEMENT'S DISCUSSION AND ANALYSIS J U N E 30, 2020 Government -Wide Financial Analysis As noted earlier, net position overtime, may serve as a useful indicator of financial position. The following table presents an analysis of the condensed government -wide statements of net position: Don Soffer Aventura High School Sum mary of Net Position 2020 Assets: Current assets $ 682,914 Total assets 682,914 Liabilities: Current liabilities 2,022,771 Noncurrent liabilities 20,600 Total liabilities 2,043,371 Net position: Unrestricted (1,360,457) Total net position $ (1,360,457) At June 30, 2020 after the School completed its first year of operations; the School had total assets of $682,914 which consisted of cash and accounts receivable. Total liabilities of the School at June 30, 2020 were approximately $2,043,000; which primarily consisted of a payable amount to Charter Schools USA (the Management Company) for invoices that were paid on behalf of the School. The following table presents information of the condensed government -wide statements of changes in net position: Don Soffer Aventura High School Summary of Changes in Net Position 2020 Revenues: General revenues $ 1,558,509 Program revenues: Charges for services 51,407 Operating grants and contributions 179,686 Capital grants and contributions 102,047 Total revenues 1,891,649 Expenses Instruction 357,114 Instructional media services 170,211 Operation of facility 504,170 School administration 194,963 Pupil transportation services 90,006 Community services 1,493,700 Total expenses 2,810,164 Change in net position $ (918,515) 4 DON SOFFER AVENTURA HIGH SCHOOL MANAGEMENT'S DISCUSSION AND ANALYSIS J U N E 30, 2020 Government -Wide Financial Analysis (Continued) • General revenues for the Year Ended June 30, 2020 totaled approximately $1,559,000; which consist mainly of per pupil funding. • Program revenues totaled $333,140 and consist primarily of a portion of the Florida Department of Education's Public Charter School Program ("CSP") Planning, Program Design and Implementation Grant and Capital Outlay revenue that was received during the year. • Expenses totaled $2,810,164 for the year with the main expenditure line items being instructional salaries and administrative expenses. Financial Analysis of the School's Funds As noted earlier, the School uses fund accounting to maintain control over resources that have been segregated for specific activities or objectives. The focus of the School's governmental funds is to provide information on near -term inflows, outflows and balances of spendable resources. Such information is useful in assessing the School's financing requirements. In particular, unassigned fund balance may serve as a useful measure of the School's net resources available for spending at the end of the fiscal year. As of the end of fiscal year 2019/20 the School's governmental fund reported a deficit fund balance of $1,339,857. Although the School's first year of operations was fiscal year 2019/20, the Charter High School Fund was established in fiscal year 2017/18. Through an Advance from the General Fund, fees related to the planning phase and costs associated with the charter school application and contract process were incurred and covered which resulted in a fund deficit. In fiscal year 2018/19 the Charter High School Fund incurred additional start-up expenditures so that the School would be ready to open for the 2019/20 School Year in August of 2019. These costs increased the fund deficit over the prior year and were again covered through a planned and budgeted Advance from the City's General Fund. In fiscal year 2019/20 the School opened and enrolled 200 9th grade students and was planned to operate at a deficit since it would not be operating at full enrollment. Again the deficit was covered by a planned and budgeted Advance from the City's General Fund. The School will likely operate at a deficit, (which the City is committed to covering) through a planned and budgeted Advance from the City's General Fund at least until the School reaches build -out in three (3) years. The hope would be that once expenditures begin to level out, the School Fund could over time repay the Advance from the City's General Fund. Budgetary Highlights The 2020/21 school year represents the 2nd year of the School's operations. During the past year, the budget was built around the educational requirements to accommodate 200 9th grade 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 members from several divisions from Charter Schools USA ("CSUSA") and the School's Principal. In the coming year, the budget was designed to meet the educational requirements that accommodate 415 9th and loth grade students, while continuing to employ staff that possess the leadership qualities that will help the School achieve full enrollment over the next two (2) years. Capital Assets and Debt Administration For the School's first year of operations, all capital assets are recorded on the City of Aventura's Charter School Construction Fund; therefore the there are no capital assets recorded at the School. The School has no outstanding debt. DON SOFFER AVENTURA HIGH SCHOOL MANAGEMENT'S DISCUSSION AND ANALYSIS J U N E 30, 2020 Economic Factors Facts, decisions or conditions that are expected to have a significant effect on the financial position or results of operations of the School in fiscal year 2020/21 include the following: • At the time this Special Purpose Financial Report was prepared, we were in the middle of the "COVID-19" global pandemic. This rapidly evolving situation is surrounded by uncertainty at every level. It is difficult to determine what effect the pandemic could have on the School's revenues and expenditures. The School is maintaining remote learning into next year, until it is safe to allow students and faculty back into the facilities. • In fiscal year 2019/20, the State of Florida increased its Florida Education Finance Program base funding, safe schools and mental health initiative allocations. The capital outlay funding pool increased to $158 million and a 2% merit increase was also paid out to eligible staff. • For fiscal year 2020/21, capital outlay revenue per student was assumed to remain flat in comparison to the current rate per student. The budgets reflect the Florida Education Finance Program funding increase to fund teacher salary increases. A 2% merit increase for all staff was also budgeted. The budgets for the Miami - Dade, Palm Beach and St. Lucie Districts assume an increase in stipends for teacher referendum. All other expenditures are budgeted in alignment with enrollment changes and the school's strategic objectives. The following are the major highlights of the 2020/21 budget: • The school budget is based on a projected enrollment of 415 9t" and 10t" grade students. • A City subsidy of $487,870 (consistent with the prior year estimate) from the City's General Fund was required to balance the budget in order to maintain the following: o Adopt a Pay Plan that allows the School to maintain, attract and retain highly -qualified teachers at competitive salary levels; and to o Continue to meet the educational and technology/digital priorities established by the City Commission. • CSUSA has once again agreed to provide a subsidy to the School in an effort to assist the City in balancing the budget. In the coming year, CSUSA will increase their subsidy from the current year amount of $65,000 to $154,498 by reducing their management fee and by not charging the School for services normally provided and charged to other schools that they manage. • The total number of employees includes 32.5 positions (32 full-time and 1 part-time positions) at a projected cost of $2,667,272. Included in the number of full-time positions are 23 instructional staff members (an increase of 9 positions over the year-end forecast). • Vendor Services includes contracted pupil transportation for two (2) buses to transport students that live two (2) miles or more from the School at a cost of $115,668. • In order to continue implementation of the flexible digital learning environment designed to prepare the students for the future, more than $255,000 has been budgeted for instructional licenses and textbooks under Instructional Expenditures. Capital expenditures includes $250,000 for costs associated with acquiring FF&E with $250,000 in funds provided from the CSP Grant. Compensation for Personnel Services Total Compensation for Personnel Services is budgeted at $2,667,272 or 59.82% of the budget or 67.17% of total operating revenue. This category includes 32.5 employees (32 full-time and 1 part-time), including 23 full-time instructional staff positions and 9.5 administrative staff positions. In order to maintain, attract and retain highly qualified teachers, salaries for this category reflect increases of $79,856 worth of FTE funds that have been specifically earmarked by the Florida Legislature for teacher salary increases and stipends of $80,500 in lieu of the Miami -Dade County Referendum. All employees are under contract with CSUSA. DON SOFFER AVENTURA HIGH SCHOOL MANAGEMENT'S DISCUSSION AND ANALYSIS J U N E 30, 2020 Requests for Information This financial report is designed to provide a general overview of the Don Soffer Aventura High School's finances for all those with an interest. If you should have any questions pertaining to the information presented in this report or would like additional information, please contact Charter Schools USA's Controller, Maria Garzon, at 800 Corporate Drive, Fort Lauderdale, FL 33334. BASIC FINANCIAL STATEMENTS DON SOFFER AVENTURA HIGH SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) STATEMENT OF NET POSITION JUNE 30, 2020 ASSETS Current assets: Cash and cash equivalents $ 33,805 Accounts receivable 19,276 Due from City of Aventura 629,833 Total current assets 682,914 Total assets 682,914 Current liabilities: Accounts payable Due to management company Due to City of Aventura's General Fund Accrued expenses Total current liabilities Noncurrent liabilities: Compensated absences Total noncurrent liabilities Total liabilities Unrestricted Total net position LIABILITIES NET POSITION See notes to basic financial statements 8 346,084 925,286 645,825 105,576 2,022,771 20,600 20,600 2,043,371 (1,360,457) $ (1,360,457) 0 0 LL O 04 J N O z o = W c1r) U > (/) W cn Q W Z 2LLD CEO>o H W L)ao D W LL W z 0 QO W p5J LLLLLLLLQcUn ow ;LL cn D W O � ~ o w fy LL J Q U W a Q (6 N V �_ 0-)0-)0-)L(7 N O 7 (UC O N (O C) C) N � LO CD IT LO a) a) C_-_ N LO O LO 1- O O O (h LO LO O) V E T- > 1- O 1- V co co O O 1- (O LO 1- 00 00 O E j O O IT V V CO LO O co x Uo Zu.IUZ � c — o 0 0 m m — � o 0 m c U O U (» (» 0 1 rn (C) _0 00 rn 00 > c m .- v m a)c� Q' (o P N of E N C O Q (6 O o o U (» (» i i i i i N C o v v c 0 tf U).� U N E N O L OU in i (6 C C U vi o .S� o c .c c C U� O O N V O CO CO O V O O O) O) N U) 1- CO C) C) coCL N > (6 C: C C a) N= O) C)j U) L O O O V 1 O ('7 O O (0 O U .Fn .� O LO 1- C) 0') 0') 0') 70- C:a)H CO LO V 00 a) L11 C\ N U)i Llxx LL U) U) O O U 0 o m O U (6 O O T O E 4 _ o O O) - U).� O O 0- O E >, 0- C C + O O 0 M C O U) O O - O+ E O i Z) O - U in ) Q U Z p cOcn0-U LL U) 0 E N U) O U) 0 DON SOFFER AVENTURA HIGH SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) BALANCE SHEET - GOVERNMENTAL FUND JUNE 30, 2020 ASSETS Cash and cash equivalents $ 33,805 Accounts receivable 19,276 Due from City of Aventura 629,833 Total assets $ 682,914 LIABILITIES Accounts payable Due to management company Due to City of Aventura's General Fund Accrued expenses Total liabilities FUND BALANCE Unassigned Total fund balance Total liabilities and fund balance See notes to basic financial statements 10 $ 346,084 925,286 645,825 105,576 2,022,771 (1,339,857) (1,339,857) $ 682,914 DON SOFFER AVENTURA HIGH SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) RECONCILIATION OF THE BALANCE SHEET OF THE GOVERNMENTAL FUND TO THE STATEMENT OF NET POSITION JUNE 30, 2020 Total fund balance - governmental fund $(1,339,857) Long-term liability which is not due and payable in the current period; and therefore, is not reported in the governmental fund: Compensated absences Net position of governmental activities See notes to basic financial statements 11 (20,600) $(1, 360,457) DON SOFFER AVENTURA HIGH SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) STATEMENT OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE GOVERNMENTAL FUND FOR THE FISCAL YEAR ENDED JUNE 30, 2020 REVENUES: Federal sources $ 8,075 State sources 1,669,729 Local sources 213,845 Total revenues 1,891,649 EXPENDITURES: Current: Instruction 357,114 Instructional media services 170,211 Operation of facility 286,914 School administration 174,363 Pupil transportation services 90,006 Salaries 1,493,700 Repair and maintenance 95,776 Capital outlay 121,480 Total expenditures 2,789,564 Deficiency of revenues over expenditures (897,915) Net change in fund balance (897,915) Fund balance, beginning (441,942) Fund balance, ending $ (1,339,857) See notes to basic financial statements 12 BZe10 6161 a ;I =I ZWATA 40 k ILI1:fill: I M : l 6IGI: 1611611 (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE - GOVERNMENTAL FUND TO THE STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED JUNE 30, 2020 Net change in fund balance - total governmental fund Amounts reported for governmental activities in the statement of activities (Page 12) are different because: Some revenues and expenses reported in the statement statement of activities are not reported in the governmental fund because they have no effect on current financial resources: Change in compensated absences payable Change in net position of governmental activities See notes to basic financial statements 13 $ (897,915) (20,600) $ (918,515) NOTES TO BASIC FINANCIAL STATEMENTS DON SOFFER AVENTURA HIGH SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 1 - ORGANIZATION AND OPERATIONS Don Soffer Aventura High School (the "School"), is a special revenue fund of the financial statements of the City of Aventura, Florida (the "City"). The School commenced operations in August 2019 in the City and offers classes for ninth grade and tenth through twelfth coming in subsequent years. The School has an enrollment of 200 for the year ended June 30, 2020. The School is funded from public funds based on enrollment and can also 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 the operation of the School. The School is part of the City's government and is not a separate legal entity apart from the City. The financial statements of Don Soffer Aventura High School present only the balances, activity, and disclosures related to the School. They do not purport to, and do not, present fairly the financial position of the City as of June 30, 2020, and its changes in financial position of budgetary comparison, where applicable, for the year then ended in conformity with accounting principles generally accepted in the United States of America. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the School's significant accounting policies is as follows A. 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, 2034 but provides for a renewal of up to 15 years by mutual agreement of both parties. At the end of the term of the charter, the District may choose not to renew the charter under grounds specified in the charter in which case the District is required to notify the School in writing at least 90 days prior to the charter's expiration. During the term of the charter, the District may also terminate the charter for good cause as defined. 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. The City operates under a Commission -Manager form of government. 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. The financial statements contained herein present only the operations of the School and do not purport to, and do not, present the financial position and changes in financial position of the City. Only capital assets acquired with School revenues are reported. The facility used by the School is owned by the City and the capital assets and related debt for the facilities are not included in this report. B. Basis of Presentation Based on the guidance provided in the American Institute of Certified Public Accountants, Audit and Accounting Guide — Audits of State and Local Governments and the provisions of Section 228.056(9), Florida Statutes, the School is presented as a governmental organization for financial statement reporting purposes. C. Government -wide Financial Statements The School's basic financial statements include both government -wide (reporting the School as a whole) and fund financial statements. Both the government -wide and fund financial statements categorize primary activities as either governmental or business -type. All of the School's activities are classified as governmental activities. In the government -wide statement of net position, the governmental activities column is reported on a full accrual, economic resource basis, which recognizes all current and noncurrent assets and all current and noncurrent liabilities. The School's net position is reported in three (3) categories: investment in capital assets; restricted; and unrestricted. The government -wide statement of activities reports both the gross and net cost of each of the School's 14 DON SOFFER AVENTURA HIGH SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Government -wide Financial Statements (continued) functions. The net costs, by function, are supported by general revenues. The statement of activities reduces gross expenses by related program revenues. Program revenues must be directly associated with the function. Operating grants include operating specific and discretionary grants while the capital grants column reflects capital -specific grants. D. Fund Financial Statements The School's accounts are organized on the basis of funds. The operations of the fund is accounted for with a separate set of self -balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund balance, revenues and expenditures. The Charter School operating fund is a governmental fund type and is used to account for all of the School's financial transactions. E. Measurement Focus and Basis of Accounting Basis of accounting refers to the point at which revenues or expenditures/expenses are recognized in the accounts and reported in the basic financial statements. It relates to the timing of the measurements made regardless of the measurement focus applied. Governmental funds use the current financial resources measurement focus and the government -wide statement uses the economic resources measurement focus. Governmental activity in the government -wide financial statements is presented on the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when a liability is incurred. The governmental fund financial statements are presented on the modified accrual basis of accounting under which revenue is recognized in the accounting period in which it becomes susceptible to accrual (i.e., when it becomes both measurable and available). Revenues susceptible to accrual include FTE nonspecific revenue, transportation funds, capital grant funds, operating grants and contributions and investment earnings. Intergovernmental revenues are recognized when all eligibility requirements have been met, if available. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the School considers revenues to be available if they are collected within two (2) months of the end of the current fiscal year. Expenditures generally are recorded when a liability is incurred. However, expenditures related to compensated absences are recorded only when paid from expendable available financial resources. F. Capital Assets Capital assets purchased or acquired with an original cost of $5,000 or more are capitalized at historical cost or estimated historical cost and are reported in the government -wide financial statement. Donated capital assets are valued at the estimated fair market value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized and depreciated over the remaining useful lives of the related capital assets. Other costs incurred for repairs and maintenance are expensed as incurred. Capital assets, which include equipment acquired with state shared revenues are reported in the government -wide financial statements. Depreciation on equipment is provided on the straight-line basis over the respective estimated useful lives ranging from 3 to 10 years. Within governmental funds, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported within the governmental fund financial statements. 15 DON SOFFER AVENTURA HIGH SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) F. Capital Assets (continued) As of June 30, 2020, the School did not own any of the capital assets in use at the School. All capital assets are owned by the City. G. Deferred Outflows/Inflows of Resources In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The School does not have any items that qualify for reporting in this category. In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The School does not have any items that qualify for reporting in this category. H. Unearned Revenue Unearned revenue arises when the School receives resources before it has a legal claim to them. Net Position Classifications Government -wide financial statements Net position is displayed in three (3) components: • Net investment in capital assets - consists of capital assets net of accumulated depreciation and reduced by the outstanding balances of any bonds or other borrowings that are attributable to the acquisition, construction or improvement of those assets. As of June 30, 2020, the School did not have capital assets or any outstanding debt. • Restricted - consists of components of net position with constraints placed on its use either by: 1) external groups such as creditors, grantors, contributors or laws or regulations of other governments, or 2) imposed by law through constitutional provisions or enabling legislation. There is no restricted net position as of the year-end. • Unrestricted — indicates that portion of net position that is available to fund future operations and that do not meet the definition of "restricted" or "net investment in capital assets". J. Fund Balance Classifications Fund financial statements The School follows the provisions of Governmental Accounting Standards Board ("GASB") requirements pertaining to Fund Balance Reporting and Governmental Fund Type Definitions. This requires that governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the School is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The following classifications describe the relative strength of the spending constraints: • Non -spendable Fund Balance — amounts that are not in spendable form (such as prepaid items) or are legally or contractually required to be maintained intact. As of June 30, 2020, the School did not have any amounts classified as non -spendable. Restricted Fund Balance — amounts that are constrained to specific purposes by external providers (such as grantors, creditors, etc.) or imposed by law through constitutional provisions, or by enabling legislation. 16 DON SOFFER AVENTURA HIGH SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) J. Fund Balance Classifications (Continued) Committed Fund Balance — amounts constrained to specific purposes by formal action of the government's highest level of decision making authority. The City Commission is the highest level of decision —making authority for the government and School that can, by adoption of an ordinance prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance remains in place until a similar action is taken (the adoption of another ordinance) to remove or revise the limitation. Assigned Fund Balance — amounts the School intends to use for a specific purpose but are neither restricted nor committed. Assignments can be made by the City Manager, which the City Commission Members, by resolution, delegated such authority at their direction. • Unassigned Fund Balance — amounts that have not been assigned to other funds and that have not been restricted, committed, or assigned to specific purposes. As of June 30, 2020, the School reported negative unassigned fund balance of $ 1,339,857. For further information please refer to Note 6. The School uses restricted amounts first when both restricted and unrestricted fund balance is available unless there are legal documents/contracts that prohibit doing this, such as in grant agreements requiring dollar for dollar spending. Additionally, the School would first use committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used. K. Encumbrances Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of funds are recorded in order to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration. Encumbrances are recorded at the time a purchase order or other commitment is entered into. Encumbrances outstanding at year-end represent the estimated amount of expenditures which would result if unperformed purchase orders and other commitments at year-end are completed. Encumbrances lapse at year-end; however, the City and School generally intends to honor purchase orders and other commitments in process. As a result, encumbrances outstanding at year-end are re -appropriated in the next fiscal year and are therefore presented as committed or assigned fund balance for the subsequent year. As of June 30, 2020, there were no encumbrances outstanding L. Deposits and Investments The School's cash and cash equivalents are maintained by the City in a pooled account for all funds. This enables the City to invest large amounts of idle cash for short periods of time and to optimize earnings potential. Cash and cash equivalents represent the amount owned by the Charter School operating fund. The City is responsible for all risks related to the School's cash and cash equivalents. The City's custodial credit risk policy is in accordance with Florida Statutes. Florida Statutes authorize the deposit of City funds in demand deposits or time deposits of financial institutions approved by the State Treasurer. These are defined as public deposits. All City public deposits are held in qualified public depositories pursuant to Chapter 280, Florida Statutes, "Florida Security for Public Deposits Act." Under the act, all qualified public depositories are required to pledge eligible collateral having a market value equal to or greater than the average daily or monthly balance of all public deposits times the depository's collateral pledging level. The collateral pledging level may range from 50% to 125% depending upon the depository's financial condition and the length of time that the depository has been established. All collateral must be deposited with the State Treasurer. Any losses to public depositors resulting from insolvency are covered by applicable deposit insurance, sale of securities pledged as collateral and, if necessary, assessment against other qualified public depositories of the same type as the depository in default. The City's bank balances were insured either by the Federal depository insurance corporation or collateralized in the bank's participation in the Florida Security for Public Deposits Act. 17 DON SOFFER AVENTURA HIGH SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) M. Compensated Absences The School's sick leave policy is 10-month full time school -based employees accrue 3.2 hours of PTO time on each paycheck up to 64 hours while they are working throughout the school year. PTO does not accrue over the summer for 10-month employees. Personal time off does not accrue if you are on Leave of Absence 12-month full time school based employees accrue Personal time off from August 1st through July 31st. Unused personal time off hours over 40 are purged on August 1st. 12-month full time non -school based employees accrue personal time off per paycheck from January 1st through December 31st. All employees must complete 30 days of consecutive employment before utilizing any personal time off. personal time off accrual rates are determined by length of service and by employment status. Accumulated compensated absences are recorded in the government -wide financial statements when earned. Expenditures for accumulated compensated absences have been recorded in the governmental fund only if they have matured, (e.g., resulting from employee resignations, terminations, or retirements). N. State Funding (Primary Source of Revenue) Student funding is provided by the State of Florida through the School Board of Miami -Dade County, Florida. In accordance with the Charter Agreement, the School Board retains 5% as an administrative fee. This funding is received on a pro rata basis over the twelve-month period and is adjusted for changes in full-time equivalent student population. After review and verification of Full -Time Equivalent ("FTE") reports and supporting documentation, the Florida Department of Education may adjust subsequent fiscal period allocations of FTE funding for prior year's errors disclosed by its review as well as to prevent the statewide allocation from exceeding the amount authorized by the State Legislature. Normally, such adjustments are reported in the year the adjustments are made. O. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. NOTE 3 - LONG-TERM LIABILITIES The following is a summary of long-term liabilities for fiscal year ended June 30, 2020: Amount Due Balance Balance Within One July 1, 2019 Additions Deletions June 30, 2020 Year (Estimate) Compensated absences $ - $ 20,600 $ - $ 20,600 $ NOTE 4 - COMMITMENTS AND CONTINGENCIES Management contract The City has a contract with Charter Schools USA, Inc. ("CSUSA") for administrative and educational management services for the operations of the School. All staff of the School are employees of CSUSA. Total fees paid to the management company for fiscal year 2019/20 were approximately $90,000. The majority of other reimbursed expenditures by the City to CSUSA relate to teachers' salaries and benefits. The current agreement with CSUSA will expire on June 30, 2024. This agreement provides for an additional renewal term of up to five years upon agreement of both parties and provided the Miami -Dade County School Board extends the charter granted to the City. The fee for services is $90,000 annually, and to be negotiated thereafter upon reaching a renewal arrangement. 18 DON SOFFER AVENTURA HIGH SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) NOTES TO BASIC FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 4 - COMMITMENTS AND CONTINGENCIES (CONTINUED) Grant funding The School receives financial assistance from federal, state and local governmental agencies in the form of grants. The disbursement of funds received under these programs generally requires compliance with terms and conditions specified in the grant agreements and may be subject to audit by the grantor agencies. In accordance with Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), the School was not required to conduct a "single audit" since the required threshold of federal or state money is currently $750,000 and the School did not exceed such threshold. NOTE 5 - RISK MANAGEMENT The School is exposed to various risks of loss related to torts, thefts of, damage to and destruction of assets, errors and omissions, employee health, workers' compensation and natural disasters for which the City carried commercial insurance. Settlement amounts have not exceeded insurance coverage for the past three (3) years. In addition, there were no reductions in insurance coverage from those in the prior year. NOTE 6 - FUND BALANCE DEFICIT At the end of fiscal year 2019/20 the School's governmental fund reported a deficit fund balance of $1,339,857. Although the School's first year of operations was fiscal year 2019/20, the Charter High School Fund was established in fiscal year 2017/18. Through a planned and budgeted Advance from the General Fund, fees related to the planning phase and costs associated with the charter school application and contract process were incurred and covered which resulted in a fund deficit. In fiscal year 2018/19 the Charter High School Fund incurred additional start-up expenditures so that the School would be ready to open for the 2019/20 School Year in August of 2019. These costs increased the fund deficit over the prior year and were again covered through a planned and budgeted Advance from the City's General Fund. In fiscal year 2019/20 the School opened and enrolled 200 9t" grade students and was planned to operate at a deficit since it would not be operating at full enrollment. Again, the deficit was covered by a planned and budgeted Advance from the City's General Fund. The School will likely operate at a deficit, (which the City is committed to covering) through a planned and budgeted Advance from the City's General Fund at least until the School reaches build -out in three (3) years. Once expenditures begin to level out, the School Fund could over time repay the Advance from the City's General Fund. 19 REQUIRED SUPPLEMENTARY INFORMATION (Unaudited) DON SOFFER AVENTURA HIGH SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) SCHEDULE OF REVENUES AND EXPENDITURES AND CHANGE IN FUND BALANCE BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED JUNE 30, 2020 Revenues and transfers: FTE nonspecific revenues Capital grant funds Charges for services Miscellaneous income Transportation funds Transfers from other funds of the City Operating grants and contributions Total revenues and transfers Expenditures: Salaries Professional services Repairs and maintenance Payroll taxes Administration fee Employee benefits Supplies and events Instruction expense Administrative expense Capital outlay Utilities Textbooks and software Bonuses Food services Workers' compensation insurance Telephone Retirement contributions Insurance Travel Stipends Dues and fees Total expenditures Revenues over (under) expenditures Fund balance appropriated Net change in fund balance Budgeted Amounts Actual Original Final Amount Variance $ 1,357,800 $ 1,427,500 $1,396,071 $ (31,429) 116,463 102,282 102,047 (235) 38,590 51,333 51,407 74 135,000 115,000 115,079 79 - 32,396 26,499 (5,897) - - 47,359 47,359 665,068 264,008 153,187 (110,821) 2,312,921 1,992,519 1,891,649 (100,870) 1,280,208 1,376,271 1,268,651 107,620 330,450 186,482 338,188 (151,706) 160,574 177,345 178,276 (931) 100,196 121,180 108,462 12,718 66,350 73,211 69,826 3,385 95,001 83,828 83,894 (66) 57,560 184,197 183,851 346 130,000 106,190 102,174 4,016 (7,140) 162,265 20,206 142,059 707,399 153,475 156,290 (2,815) 86,986 97,688 90,472 7,216 20,000 40,600 40,600 - - 7,791 8,593 (802) 42,840 73,425 60,032 13,393 15,489 8,320 8,249 71 70,500 39,587 40,250 (663) 4,899 7,564 1,254 6,310 17,000 10,599 12,038 (1,439) 5,500 2,513 2,562 (49) 12,500 12,500 14,597 (2,097) 500 828 1,099 (271) $ 3,196,812 $ 2,925,859 $2,789,564 $ 136,295 (883,891) (933,340) (897,915) (237,165) 883,891 933,340 707,399 225,941 $ (883,891) $ (933,340) $ (897,915) $ 35,425 See note to required supplementary information 20 DON SOFFER AVENTURA HIGH SCHOOL (A SPECIAL REVENUE FUND OF THE CITY OF AVENTURA, FLORIDA) NOTE TO REQUIRED SUPPLEMENTARY INFORMATION FOR THE FISCAL YEAR ENDED JUNE 30, 2020 NOTE 1 - BUDGETS AND BUDGETARY ACCOUNTING The School formally adopted a budget for the year ended June 30, 2020. Budgeted amounts may be amended by resolution or ordinance by the City Commission. The budget has been prepared in accordance with accounting principles generally accepted in the United States of America. A comparison of the actual results of operations to the budgeted amounts for the operating fund is presented as required supplementary information. 21 COMPLIANCE SECTION ■ INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Honorable Mayor and Members of the City Commission City of Aventura, Florida Don Soffer Aventura High School (a Special Revenue Fund of the City of Aventura, Florida) Aventura, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to the financial audits contained in the Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and the major fund of Don Soffer Aventura High School (a Special Revenue Fund of the City of Aventura, Florida) (the "School") as of and for the fiscal year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the School's basic financial statements, and have issued our report thereon dated September 4, 2020. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the School's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the School's internal control. Accordingly, we do not express an opinion on the effectiveness of the School's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the School's financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether the School's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 22 8950 SW 74th Court I Suite 1210 1 Miami, FL 33156 T: 305.662.7272 F: 305.662.4266 1 CFLGCPA.COM Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the School's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the School's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. G'a6a��ewo fiew�ra�r L�e��a & �awcia, LLB' Caballero Fierman Llerena & Garcia, LLP Miami, Florida September 4, 2020 23 8950 SW 74th Court I Suite 1210 1 Miami, FL 33156 T: 305.662.7272 F: 305.662.4266 1 CFLGCPA.COM a s M MANAGEMENT LETTER IN ACCORDANCE WITH THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Honorable Mayor and Members of the City Commission City of Aventura, Florida Don Soffer Aventura high School (a Special Revenue Fund of the City of Aventura, Florida) Aventura, Florida Report on the Financial Statements We have audited the basic financial statements of Don Soffer Aventura high School (a Special Revenue Fund of the City of Aventura, Florida) (the "School"), as of and for the fiscal year ended June 30, 2020, and have issued our report thereon dated September 4, 2020. Auditors' Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and Chapter 10.850, Rules of the Florida Auditor General. Other Reporting Requirements We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards. Disclosures in that report, which is dated September 4, 2020, should be considered in conjunction with this management letter. Prior Audit Findings Section 10.854(1)(e)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations. There were no prior audit finding and recommendations associated with this report as this is a first -year audit. Official Title Section 10.854(1)(e)5., Rules of the Auditor General, requires that the name or official title of the entity and the school code assigned by the Florida Department of Education be disclosed in this management letter. The official title and the school code assigned by the Florida Department of Education of the entity is Don Soffer Aventura high School and 0950. Financial Condition and Management Sections 10.854(1)(e)2. and 10.855(11), Rules of the Auditor General, require us to apply appropriate procedures and communicate whether or not the School has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify of the specific conditions met. In connection with our audit, we determined that the School did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Our assessment was performed as of the fiscal year end. Pursuant to Sections 10.854(1)(e)6.a. and 10.855(12), Rules of the Auditor General, we applied financial condition assessment procedures for the School. It is management's responsibility to monitor the School's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. Section 10.854(1)(e)(3), Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. 24 8950 SW 74th Court I Suite 1210 1 Miami, FL 33156 -P 305.662.7272 F: 305.662.4266 1 CFLGCPA.COM Transparency Sections 10.854(1)(e)7. and 10.855(13), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether the School maintains on its web site information specified in Section 1002.33(9)(p), Florida Statutes. In connection with our audit, we determined that the School maintained on its Web site the information specified in Section 1002.33(9)(p), Florida Statutes. Additional Matters Section 10.854(1)(e)4., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings. Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, City Commission, School's management, and the School Board of Miami -Dade County and is not intended to be and should not be used by anyone other than these specified parties. G'a6a��ewo fiew�ra�r L�e��a & �awcia, LLB' Caballero Fierman Llerena & Garcia, LLP Miami, Florida September 4, 2020 25 8950 SW 74th Court I Suite 1210 1 Miami, FL 33156 -P 305.662.7272 F: 305.662.4266 1 CFLGCPA.COM CITY OF "ENTURA COMMUNITY DEVELOPMENT DEPARTMENT MEMORANDUM TO: City Commission r� �t FROM: Ronald J. Wasson - City Manager BY: Joanne Carr, AICP J-6tw Community Development Director DATE: September 4, 2020 SUBJECT: Small Scale Amendment to the City's Comprehensive Plan to change the land use designation of Peace Park located at 3200 NE 188 Street from Medium High Density Residential to Parks and Recreation City Case File No. CPA2006-0001 September 8, 2020 Local Planning Agency Agenda Item 4A September 8, 2020 City Commission Meeting Agenda Item 6 October 6, 2020 City Commission Meeting Agenda Item _ RECOMMENDATION It is recommended that the City Commission approve a small scale Comprehensive Plan amendment to change the land use designation of the 1.5 acre parcel of land owned by the City of Aventura at 3200 NE 188 Street known as Peace Park from Medium High Density Residential to Parks and Recreation. THE REQUEST City staff is requesting a Comprehensive Plan amendment to change the land use designation of the 1.5 acre Peace Park located at 3200 NE 188 Street from Medium High Density Residential to Parks and Recreation. BACKGROUND OWNER OF PROPERTY City of Aventura NAME OF APPLICANT LOCATION OF PROPERTY SIZE OF PROPERTY City of Aventura 3200 NE 188 Street (See Exhibit #1 Location Map and Exhibit #2 for Aerial Photograph) 1.5 acres LEGAL DESCRIPTION The westerly 228.59 feet of Tract A, Magnum Marine Plat, Plat Book 147, Page 12 of the Public Records of Miami -Dade County, Florida, City of Aventura DESCRIPTION OF THE APPLICATION The site is located on the south side of NE 188 Street between two residential developments. The parcel was deeded to the City by the owners of the residential development to the east in order to obtain development incentives provided under Section 31-143(g)(9) of the City Code. The deed was recorded on November 6, 2013 in Official Records Book 28902, Pages 11361141 of the Public Records of Miami -Dade County. The park site is designed with an open lawn, walking/jogging path, drinking fountains, benches, bike racks, exercise equipment area with shade canopy, playground equipment area with shade canopy, lighting and landscaping. A six-foot high aluminum fence surrounds the lawn, path and play equipment area. Pedestrian access is by way of gated access on both NE 188 Street and the existing public walkway along the canal at the south site limit. The exercise equipment area will be accessible at all times. The park opened in 2016. The land use designation of the property was not changed at the time of construction and should now be completed to ensure that the future land use map reflects the public park use. The request is to change the current land use designation from Medium High Density Residential to Parks and Recreation. An application to amend the Official Zoning Map for this parcel from RMF3B, Multifamily Medium Density Residential to ROS, Recreation Open Space, is being processed concurrently with this application. ANALYSIS Future Land Use Designation Subject Property: Properties to the North: Properties to the South: Properties to the East: Properties to the West: Medium High Density Residential Business and Office Medium High Density Residential Medium High Density Residential Medium High Density Residential K Zoning Subject Property: Properties to the North: Properties to the South Properties to the East: Properties to the West: Existing Land Use Subject property: Properties to the North: Properties to the South Properties to the East: Properties to the West: RMF3B, Multifamily Medium Density Residential District CF, Community Facilities RMF3, Multifamily Medium Density Residential District RMF313, Multifamily Medium Density Residential District RMF313, Multifamily Medium Density Residential District City park Aventura City of Excellence School Residential Residential Residential Access — Access to the parcel is from NE 188 Street, a public right-of-way and from the public walkway along the south side of the NE 188 Street canal. Conformity to City Comprehensive Plan — The amendment is consistent with the goals, objectives and policies of the City's Comprehensive Plan. More specifically, the proposal is consistent with the following policies in the Future Land Use and Parks and Recreation elements of the Plan: Parks and Recreation Future Land Use Category The Parks and Recreation Future Land Use Category encourages compatible parks in all of the residential categories and in all other categories of the LUP map. Peace Park is located on land designated as Medium High Residential and is designed as a neighborhood park. The proposed designation complies with this purpose of the Plan. Parks and Recreation Element Policy 4.1, Parks Level of Service Standard The City has adopted a level of service requiring 2.75 acres of net useable park land per 1,000 residents, implemented by the concurrency management system. The estimated current population for the City of Aventura based on the latest application for comprehensive plan amendment is 38,031. The amount of park and recreation land required by the above park standard is 104.5 acres. The existing available park and recreation land, using the calculations provided in the Level of Service Standards and including the park area subject of this amendment, is 116.95 acres. Therefore, the City is exceeding the level of service standard for provision of park and recreation land. 191 kl,. A6 BROWARD COUP DADE COUNTY IVES YL -4 11 S w X_ 3 MIAMI GARDENS DR. rr 0! 01111111 6 J m aZ UW O z Ul 81 Cream . WNW 1 Arenlruu HARBOR CI Hoshito �� WAY *Medicul vl. LLjQ Waterways W a[e' The N Promenade Shops 203 ST. I 201 TER. N tr co 9�-v0 U Fire [ >- Rescue Avenlura Cr Station Library z D O _ U Aventura Mall City of Aventura Government Cente 1 192 ST. COUNTRY CLUB DR. O Yitrnberry Isle Resort do Club OQ YACT 0 191 ST. —� •---J�' ° MYSTIC 190 ' ° I.oehmann's Fashion > Subject Site ° Island q ■ rn 188 ST. • �• N � 33180 185 ST J 183 ST. Du►pjoundling ' Bay 1 � �7 Little Bi boure Maule w Willias • �Nm Sound 180 ST, gint it! -1 . T OP . o . LLULNU U Atlantic Ocean Roadways ■ ■ City Boundary _--.— ZIP Code Boundary ........... Railroad lk� r —R, .00 r=o' IL s ; r _ 4L 7r r�r *r-' * + • +* d V IIU�i1114r"�� all -��_ a. ._� . � �' ■� rri i .�., ice.. 1000 ft A, N ORDINANCE NO. 2020- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING THE COMPREHENSIVE MASTER PLAN BY AMENDING THE FUTURE LAND USE MAP DESIGNATION FOR A 1.5 ACRE CITY -OWNED PARCEL OF LAND KNOWN AS PEACE PARK, LOCATED AT 3200 NE 188 STREET, AS LEGALLY DESCRIBED IN EXHIBIT "A" FROM MEDIUM HIGH DENSITY RESIDENTIAL TO PARKS AND RECREATION; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE COMPREHENSIVE PLAN; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, pursuant to Section 163.3187(1), Florida Statutes, the City of Aventura (the "City") has submitted an application, through Application No. CPA2006-0001, for approval of a Small Scale Future Land Use Map ("FLUM") Amendment to the Comprehensive Master Plan (the "Plan") from Medium High Density Residential to Parks and Recreation for a 1.5 acre city -owned parcel of land known as Peace Park, further described in Exhibit "A" (the "Property"); and WHEREAS, the City Commission will consider a concurrent application to change the zoning designation on the Property from RMF313, Multifamily Medium Density Residential District to ROS, Recreation Open Space District, conditioned upon approval of this Small Scale FLUM amendment; and WHEREAS, the City Commission has held the required public hearings, duly noticed in accordance with law; and WHEREAS, the City Commission believes the Small Scale FLUM amendment will maintain the unique aesthetic character of the City and improve the quality of life for its residents by providing public parkland; and WHEREAS, the Small Scale FLUM amendment will not result in impacts on any infrastructure system that will exceed established level of service standards and is otherwise consistent with the goals, objectives and policies of the Plan; and City of Aventura Ordinance No. 2020 - WHEREAS, the City Commission finds that the proposed Small Scale FLUM amendment is consistent with Sections 163.3184 and 163.3187, Florida Statutes; and WHEREAS, the City Commission believes it is in the best interest of the public to approve this Ordinance. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. Findings. That the foregoing "Whereas" clauses are hereby ratified and incorporated as the legislative intent of this Ordinance. Section 2. Approval of the Small Scale Future Land Use Map Amendment. That pursuant to Section 163.3187(1), Florida Statutes, the Small Scale FLUM Amendment to the Comprehensive Plan for the Property, legally described in Exhibit "A", is hereby amended in accordance with Exhibit "B", which is attached hereto and incorporated herein, such that the subject Property shall now have the future land use map designation of Parks and Recreation. Section 3. Conflicts. All ordinances or parts of ordinances, resolution or parts of resolutions, in conflict herewith, are repealed to the extent of such conflict. Section 4. Severability. That 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 5. Inclusion in the City's Comprehensive Plan. That it is the Page 2 of 6 City of Aventura Ordinance No. 2020 - intention of the City Commission and it is hereby ordained that the provisions of this Ordinance shall become and made a part of the Comprehensive Plan of the City of Aventura and that the Future Land Use Map may be revised so as to accomplish such intention. Section 6. Effective Date. This Ordinance shall not become effective until 31 days after adoption. If challenged within 30 days after adoption, this Ordinance may not become effective until the state land planning agency or the Administration Commission, respectively, issued a final order determining that the adopted Small Scale FLUM Amendment is in compliance. The foregoing Ordinance was offered by Commissioner , who moved its adoption on first reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Gladys Mezrahi Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Howard Weinberg 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 Vice Mayor Howard Weinberg Mayor Enid Weisman Page 3 of 6 City of Aventura Ordinance No. 2020 - PASSED on first reading on this 8t" day of September, 2020. PASSED AND ADOPTED on this 6t" day of October, 2020. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 4 of 6 City of Aventura Ordinance No. 2020 - EXHIBIT "A" LEGAL DESCRIPTION OF PARCEL The west 228.59 feet of Tract A, Magnum Marine Plat, according to the Plat thereof recorded in Plat Book 147, Page 12, of the Public Records of Miami -Dade County, Florida, City of Aventura Page 5 of 6 City of Aventura Ordinance No. 2020 - EXHIBIT "B" SMALL SCALE FUTURE LAND USE MAP AMENDMENT 6ROWMI) COUNTY AMIT10MAL ADJACENT UW6 USE CAYEGME5 t1,�i •' o Ealelx �..x� I{I a a "IGYtl� u T ® w.M.. Iwea Qail LK-d U. Rwci LAND USE CATEGORIES YxAum Wnxltx '�\ ti _ (hfltl-llW t` �t i YMum-Hlgh dmtlly Palki mtl Ra ui.e['hr� `` � ,�\fit ~ 6J/nin■ xntl Otfloe w v t a 0 nan.6 d a,n. f7 ::,, ::w-w FkErk - R.0 w ` 4 - Ifr A.0 &.hpL.0 vn. &—L. 6 w C.._ het harq 4— M 4.9" .w4 . — _ 4 NORTH 6,+4f63� R[3 �M f 6d { E! } 16 h MIAMI rA1� !dh-ia i I WAGH P}P/96 200�G4 M u p 1-7 w L08F-M df$�p 50to-1x 9{x i xul�ue T}Tfl� mlfrOG Future Land Use Map — 2025 SC+lE iu FEET With Adjacent Land Uses & H�TM Parks Open Space ,'imow waft r e City of Avers ura Comprehensive Plon — mb wm ww A"Na 1090 2014 Evaluation & Appraisal Page 6 of 6 CITY OF "ENTURA COMMUNITY DEVELOPMENT DEPARTMENT MEMORANDUM TO: City Commission FROM: Ronald J. Wasson City Manager BY: Joanne Carr, AICP J(dw Community Development Director DATE: September 4, 2020 SUBJECT: Request of Reckbar LLC for Conditional Use Approval to permit the sale and service of alcoholic beverages at a cocktail lounge -bar within the Pani restaurant located at 19565 Biscayne Boulevard, Unit 940, in the Aventura Mall, City of Aventura (CUP2007-0001) September 8, 2020 City Commission Meeting Agenda Item 7A RECOMMENDATION It is recommended that the City Commission approve the conditional use application to permit the sale and service of alcoholic beverages at a cocktail lounge -bar within the Pani restaurant (the "restaurant") at 1955 Biscayne Boulevard, Unit 940 in the Aventura Mall, subject to the following conditions- 1 . This approval shall be granted exclusively to Reckbar,LLC operating the Pani restaurant located at 19565 Biscayne Boulevard, Unit 940, in the Aventura Mall and may not be transferred to another owner and/or operator of the restaurant or to another location. 2. The cocktail lounge -bar shall operate as an accessory use to the restaurant. 3. Alcoholic beverages shall be served for on -premise consumption only. 4. The cocktail lounge -bar use will be automatically terminated upon termination of the restaurant use. 5. The applicant shall comply with the hours of operation allowed to bars and cocktail lounges for sale of alcoholic beverages for consumption on premises pursuant to Section 4-3(d) of the City Code; namely, between the hours of 8.00 a.m. and 1.00 a.m. the following day. 6. Meals shall be available at the cocktail lounge -bar area, but this does not preclude service of an alcoholic beverage only without food as long as the establishment complies with the food/beverage revenue percentages required by the State license. 7. The applicant shall obtain an alcoholic beverage license from the State of Florida and begin sales and service of alcoholic beverages within twelve (12) months of the date of the Resolution or the approvals granted shall be deemed null and void unless extended by a motion of the City Commission at the written request of the applicant, provided that the applicant has filed the request for extension within the twelve (12) month period prior to expiration. 8. The applicant shall conduct Responsible Vendor Training pursuant to Florida Statutes to ensure no sales are made to underage customers or to customers who may have been over -served at other establishments. 9. The conditional use approval may be terminated in the event the City Manager determines that the approval has created and/or is creating a disturbance to the community. The applicant agrees to immediately discontinue sales and service of alcoholic beverages upon written notice to the applicant of such a determination. 10.Any discontinuation of the sales and service of alcoholic beverages for a period of 180 consecutive days shall constitute abandonment and shall rescind this approval. THE REQUEST The applicant, Reckbar LLC, is requesting conditional use approval to sell and serve alcoholic beverages at a cocktail lounge -bar within the Pani restaurant at 19565 Biscayne Boulevard, Unit 940, in the Aventura Mall, notwithstanding the distance and spacing requirements for sale and service of alcoholic beverages in Section 4-2(a) and (b) of the City Code. (See Exhibit #1 for Letter of Intent) BACKGROUND OWNER OF PROPERTY Aventura Mall Venture APPLICANT Reckbar LLC ADDRESS OF PROPERTY 19565 Biscayne Boulevard, Unit 940, City of Aventura (See Exhibit #2 for Location Map) LEGAL DESCRIPTION Part of Tract Q, Aventura 6t" Addition, according to the plat thereof recorded in Plat Book 120, Page 20 of the Public Records of Miami -Dade County, Florida (See Exhibit #3 for complete legal description) Zoning — Subject Property: B2 Community Business District Properties to the North: B2 Community Business District, and CF Community Facilities District oil Properties to the South: B2 Community Business District Properties to the East: B2 Community Business District Properties to the West: U Utilities District Existing Land Use — Subject property: Properties to the North: Properties to the South Properties to the East: Properties to the West: Regional Mall Library & Fire Station Retail & Office Retail, Office & Hotel FEC Railway Future Land Use - According to the City of Aventura Comprehensive Plan, the following properties are designated as follows: Subject property: Business and Office Property to the North: Business and Office Property to the South: Business and Office Property to the East: Business and Office Property to the West: Business and Office The Site — The Pani restaurant is proposed to be located in Tenant Space #940 on the ground floor of the Aventura Mall expansion wing at 19565 Biscayne Boulevard. The Project - The applicant is proposing to open a restaurant with 1290 square feet of indoor floor area, 450 square feet of outdoor patio area, 90 seats at tables and 6 seats at a cocktail bar/lounge indoors and 24 seats at tables in the patio area. The floor layout plan is attached as Exhibit #4. Sale and service of alcoholic beverages is proposed at the indoor and outdoor tables and at the indoor bar/lounge area. The restaurant and the cocktail lounge are permitted uses in the B2, Community Business, zoning district. A sample floor layout is attached as Exhibit #5 to this report. The applicant will be applying for a 4COP series, SFS class, liquor license from the State of Florida. This license requires that the restaurant has 2,500 square feet of service area, be equipped to serve meals to 150 persons at one time, and derive at least 51 percent of gross food and beverage revenue from the sale of food and nonalcoholic beverages. It may not operate as a package store and may not sell intoxicating beverages after the hours of serving or consumption of food have elapsed. The license may not be moved to a new location. ANALYSIS Sales and service of alcoholic beverages are permitted by Code at tables inside the restaurant and at tables in the outdoor patio; however, sales and service of alcoholic beverages at the cocktail lounge -bar requires conditional use approval due to the distance and spacing requirements of Chapter 4 of the City Code. 3 Consistency with Comprehensive Master Plan — The request is consistent with the City of Aventura Comprehensive Plan. This establishment is located within property with a Business and Office land use designation. Citizen Comments — As of the date of writing of this report, the Community Development Department has not received any citizen comments. Public Hearing Notice - Notice of this public hearing has been published, posted and mailed in accordance with Section 31-71(e) of the City Code. The Community Development Department has received no written citizen comments as of the date of writing of this report. Community Development Department Analysis - Chapter 4 of the City Code regulates the sale and service of alcoholic beverages. Sections 4-2 (a) and (b) establish certain spacing and location requirements applicable to businesses selling alcoholic beverages. The Code provides that, unless first approved as a conditional use, no premises shall be used for the sale of alcoholic beverages to be consumed on or off premises unless it is located at least 1,500 feet from a place of business having an existing liquor license (and not one of the uses excepted by City Code from the spacing requirements) and 2,500 feet from a religious facility or school. Section 4-2 (e) of the City Code allows certain exceptions from this conditional use requirement. Dining rooms in restaurants in the B2 zoning district that serve cooked, full course meals, prepared daily on the premises, are one of the exceptions provided by this Code section. Cocktail lounges -bars in restaurants are also an exception to the conditional use approval requirement, provided that the restaurant has 150 or more seats at tables, including bars or counters at which full course meals are available and provided that the restaurant has more than 2500 square feet of floor space. The proposed 1290 square foot Pani restaurant with 96 seats indoors does not meet the exemption criteria of Section 4-2(e) of the City Code. A liquor survey is required to show spacing and distance to other non-exempt establishments with an existing alcoholic beverage license and to religious facilities and schools. The applicant has submitted the liquor survey attached as Exhibit #6. The survey reveals thirty-nine (39) establishments with an alcoholic beverage use within 1,500 feet. Of those thirty-nine (39) establishments, there are ten (10) are establishments that are not excepted from the distance and spacing requirements of the City Code. Those ten (10) establishments are: Caviar & More! Cafe, Beluga Bar, Piacere News Cafe, Pubbelly Sushi, Genuine Piazza, Quore Gelato and Serafina restaurant, all at the Aventura Mall, Jarana restaurant in the Esplanade and Publix Liquors and Total Wine & More. All ten (10) of these establishments applied for and were granted conditional use approval. In addition, the survey identifies one (1) religious facility and one (1) school within 2,500 feet; those being the Aventura Turnberry Jewish Center and the Tauber Academy. In Criteria According to Section 31-73(c) of the City Code, a conditional use approval application is evaluated using the following criteria: 1. The proposed use shall be consistent with the Comprehensive Plan. The request is consistent with the City of Aventura Comprehensive Plan. The future land use designation for this parcel is Business and Office. The business and office future land use designation accommodates the full range of sales and service activities. 2. The establishment, maintenance or operation of the proposed use shall not be detrimental to or endanger the public health, safety or general welfare. The establishment, maintenance and operation of the proposed service and sale of alcoholic beverages at the indoor and outdoor cocktail lounge/bar areas within the restaurant will not be detrimental to or endanger the public health, safety or general welfare. The conditions that on -premises consumption of the alcoholic beverage will be made only in conjunction with food service and that the use may be terminated by the City Manager if the use creates a disturbance or is operated in violation of the conditions of this approval will provide safeguards to ensure that the use will not be detrimental. 3. The proposed use shall be consistent with the community character of the immediate neighborhood of the proposed use. The restaurant is located on the ground floor of the Aventura Mall expansion, with access from the interior and exterior of the building. The immediate neighborhood of the proposed use is comprised of retail, restaurant, office, hotel, commercial and medium and high -density residential uses. The proposed use is consistent with the community character of the immediate neighborhood and existing uses within the Aventura Mall. 4. Utilities, roadway capacity, drainage and other necessary public facilities, including police, fire and emergency services shall exist at the City's adopted levels of service or will be available concurrent with demand as provided for in the requirement of these LDR's. The Aventura Mall expansion is completed and in operation. The proposed use will not change the current levels of service required. Utilities, roadway capacity, drainage and other necessary public facilities, including police, fire and emergency services exist at the City's adopted levels of service or will be available concurrent with demand as provided for in the City's Land Development Regulations. 5 5. Adequate measures exist or shall be taken to provide ingress and egress to the proposed use in a manner that minimizes traffic congestion in the public streets. The proposed use is located within the Aventura Mall expansion area. Adequate measures have been taken to provide ingress and egress to the proposed use in a manner that minimizes traffic congestion in the public streets. Ingress and egress to the Aventura Mall exist on Biscayne Boulevard, Aventura Boulevard, West Country Club Drive and NE 29 Avenue. 6. The establishment of the conditional use shall not impede the development of surrounding properties for uses permitted in the zoning district. The establishment of this use will not impede the development of surrounding properties for uses permitted in the zoning district. 7. The design of the proposed use shall minimize adverse effects, including visual impacts of the proposed use on adjacent property through the use of building orientation, setbacks, buffers, landscaping and other design criteria. The restaurant is located on the ground floor of the Aventura Mall expansion. It will have no visual or other adverse effects on adjacent property. The Aventura Mall expansion is providing required setbacks, buffers, landscaping and other design criteria approved by the City. 0 BERcow RADELL Fi-:RNANDr-_z LARKIN &TAPANMES ZONING. LAND USE AND ENVIRONMENTAL LAW Direct: 306-377-6326 E-Malka, VIA ELECTRONIC MAIL EXHIBIT 1 June 23, 2020 CUP2007-0001 Re: Mani Restaurant - Aventura Mall 19565 Bisca3DLepB2ouq!etvyagrgd, No 940 Dear Ms. Carr: Conditional Use Real, st. Pursuant to the Section 4-2 of the City's Alcohol Beverage Regulations and the applicable Land Development Regulations (LDRs), I � 57' F, J 19,1111577'' 7 g- W Ms. Joanne Carr June 23, 2020 Page 2 the Applicant requests a Conditional Use approval to permit the sale of alcoholic beverages where other establishments selling alcohol exist within one -thousand five -hundred feet (1,500'). Section 4-2 provides as follows: Unless approved as a conditional use, no premises shall be used for the sale of any alcoholic beverages, as defined herein, to be consumed on or off the premises where the structure or place of business intended for such use is located less than 1,500 feet from a place of business having an existing, unabandoned, legally established (and not one of the uses excepted from the spacing requirements hereinafter provided) alcoholic beverage use which permits consumption on or off the premises. The 1,500 feet distance WIN There are other similar establishments within one -thousand five-hundr feet (1,500') that are already located within the mall. However, the Condition Use is supported by the fact that the small bar described on the enclosed plan f Pani is intended to primarily serve the patrons dining in the restaurant and in outdoor seating area. It is also significant to note that large malls, like t Aventura Mall, typically offer a varietv of dinning and drinking options alo with the with the many other uses within the mall. Furthermore, the Aventu Mall has operated with similar uses successfully and Pani intends to provi b another excellent option for the patrons of the mall while doing so in a responsil Conditional Use Criteria. The proposed Conditional Use addresses the criteria described in Sec. 31-73 governing Conditional uses as follows: The application is consistent with the goals and objectives of the Comprehensive Plan, specifically a collection of different conunercial and retail uses are encouraged within the Business and Office designation. 2. The maintenance and operation of the restaurant shall not be detrimental to or endanger the public health, safety� or general welfare. The proposed use will not be detrimental to or endanger public health, safety or general welfare, The Applicant intends to provide the sale of beer, R 0�11 ic- w ZONING, LAND USE AND ENVIRONMENTAL LAW Ms. Joanne Carr June 23, 2020 Page 3 it and libations to its patrons. There are several other establishments within the Aventura Mall that serve alcohol to its patrons and it has been demonstrated that this can be conducted in a positive and responsible 3. The restaurant shall be consistent and compatible with other similar the dining establishments within the Aventura Mall and the neighborhood. The Property is consistent with community character of the immediate neighborhood. Again, it will serve very limited alcohol sales within the Aventura Mall, where other such establishments have existed responsibly for some time. 4. Utilities, roadway capacity, drainage, and other necessary public facilities, including police, fire and emergency services, shall exist at the City's adopted levels of service, or will be available concurrent with demand as provided for in the requirements of theses LDRs. A building pern-dt has already been issued for the proposed restaurant there are adequate utilities, roadway capacity, drainage, and ot1h necessary public facilities, including police, fire and emergency service that will be available concurrent with demand for the project. 5. Adequate measures exist or shall be taken to provide ingress and egress to the proposed use in a manner that minimizes traffic congestion in the public streets. The restaurant is located within the Aventura Mall that has adequate ingress and egress to the proposed use in a manner that minimizes traffic congestion in the public streets. 6. The establishment of the conditional use shall not impede the development of surrounding properties for uses permitted in the zoning district. The conditional use will not have any detrimental effect on the ability of surrounding properties to develop for uses permitted in their zoning districts. r-�ANDEZ LA=,KKTW&-")KPANES ZONING, LAND USE AND ENVIRONMENTAL LAW Ms. Joanne Carr June 23, 2020 Page 4 of building orientation, setbacks, buffers, landscaping and other design criteria® The proposed restaurant is designed with an elegant and inviting facade that will add visual variety to current array of restaurants within the Aventura Mall. There will be no adverse effects associated with the proposed dining establishment. For all of the foregoing reasons we hereby request your favorable review and recommendation. We would appreciate your scheduling this application for the next available public hearing. Thank you for your attention to this matter. Sincerely, Ben Fernandez ZONING, LAND USE AND ENVIRONMENTAL LAW � A BROWARD COUNTY `~�J DADECOUNTY o l ■�'4t4'4��'@Id�8T4��'F�'1d�a :r Cream , �� YA H L B DR. MARINCOVE A ■ IN Avernus a HARBOR CIRCLE ■ :■ Hospital -, WAY ■ :■ d Medic•ul �� uj WAY ■ Center i Q MP 1NER ;r ® ■ :r �V Waterways ■ �e m WATERWAYS Shopper 207 ST. ■ :r w w ;o a ¢ COUNTRY CLUB DR. �■ The N 205 ■ '• Promenade • '• Shops Cr) ■ IVES DAIRY RD. 203 ST. C�FtL� a a ;� 201 TER. N o Turnberry Isle ■ go AVENTURA 0�vp. Resort &Club U :r U O • Fire .� • Rescue Aventura Q a ,■ Station Library Subject Site �� 3 • �r A. • Aventura Mall z U YAT CH�� • 6City of Aventura LUB � • .■ Government Center WY. • 6 192 ST. W ILLIAM LEHMA % 192 ST. y ■ Q a s3 ;; 191 ST. Q•�O i w ■ 190 rIIYSTIC • Loehmann's Q ; ■ Fashion w• 3 ; a Island q _ % m e N 1 B8 ST. ,a . Z MIAMI :• 33180 % GARDENS DR. '" _ _ _ • •• _ _. _.i._T ._._._._.-•33 60-' 4 • :• 183 ST. Bu�aundling � � Bay • '• Llttle 7-F Williams • :. Biscayne m Sound • �i arbour 180 ST, Maule w N %• Lab ake _ s t �, . •p 8 e T pP !• s• O • ,� •,�Ira■.w-aaasaaaaeesa.>r LEGEND Q � ' MauleLAke ♦Mm .* •� Roadways ■ f ...... City Boundary i / ## ---•— ZIP Code Bounder) ■ •--•-------- Railroad EXHIBIT 2 CU P2007-0001 Atlantic Ocean Resolution No. 2020- Page 4 II "Iffil P A M1111"If " "I'll W] WIT Resolution No.2020- Resolution No. 2020- Page 6 Resolution No. 2020- Resolution No. 2020- AND Resolution No. 2020- Page 9 M��IIIK Resolution No. 2020- Bags 10 �Resolution No.-2020- ,Page 11 Resolution No. 2020- 'Page 12 W N lid jI;jjjj1 00 Jill' � alb I�� I a ! la16 'gig77 1 I 1 alr t Ic m m m rIt y A F� � b y �Y-.-Y �• Y-Y f-r{. Y �' � i �a� y ` Y .L............ I' I z \\\ C7 pp \ ll AW ■i K \:1E i N DID �' °ei � � °� a 9 9 H € 1 5�I a'MIN,���� ��� baad 9 3a F a Jill € 9 g �6� • I �_ a �at � 'MY, H, LLL aif Jiig.— -—-- EXHIBIT .. $ CUP2007-0001 cN �� 1,3, a�► o i Emm- EXHIBIT 6 CU P2007-0001 ;dO t11R•1 ESTABLMBENB WIIIMAVEN!'" WML �Op�Oq���R�5g5y9y TSTLEYFL 1BW19Y9L' ESTABLMEEMS WITM AVEI(IIAN I &L almLeva ESTARAS0EKTS MBTIM AVENTIAA HAIL SRO LEM T Q� ®- O lMBIYERORf IIDIBk ll/9NIL8SIDYMIMOMEAIEIFJI��NPoISAMN Al1RAI9R 91� MNDIED808 1. h.k— V. u11iq omMMk 8.1009� Flom 0n morRt owaN d 9R Mc0r1 d tlw wEPo•Ep 8I05k d IPn91�, V. tA. R.a.E.t iNETBm d IN. dPA:m.. a uI1 aaB�9 9Io�Oa.:►i • N.aN.rN.Rml� .I./luo+. n.sa. d nmN d°�.e/a N.An.�.WaN w. Ns IOO1e.9 i.. m p�1lVooeur b .EbBFRhmwb rip dooN.0c 9wE M 19oE1FG 2 f�RadppR�T�n. F Flvn Br Ir.rR pow d 0r prtpaEp peu d 91r� m tlOR IVRM pa9A al 1M rdaolR i S�a�aarcwi u. M1ww6gopoxw d TIN 1REPa.S Ilow d sR91t� b BR IVEd paEA d Bw FdRd 9an9E. A �EIiA�Y � BESEO 011 �E� nd bopb4 IIdoBE dNwEYo do0n. E THERE ARE SCHOOLS NOD REU0OI5 FNIITES NRHN A 2.300 FOOT RADIUS AS 94 M ABOVE. nn.11WE ABRREW TVPE DWAlCE ""• eEM TGRA,I ADA. TESAMK ]6TJ0 W X. AVOW RF11w5 FAQIIT/ &IN IF1t r.�-i%: MERRY Rot tIAFlO SOME �on REII AMNMAM 20lB 1E a1 TERRACE RF1Cw5 FAQIIT/ lea I..I (MH.MS ro BE aD5E0 FO1 Bt19EN1 SOME S RSA SLOWS 01 A..2VaI SSGME BOUEMrAIo PRSONIE =6 %RA AI s p DACE OOZELA IEwMC AMS BESGME BOAEE VAq SI,xe lOIOR 2.Aa 1..t m(O91E CLASSES,"I a7 \ X%- e A1dN1UA� 20= NE aM AYM RFICOIS FAIIT/ Q t.M M YYIINNp�e11 T�N� ImE�SQ10 :ERVµ fOIOR e OWS aBEl i am INN:SGME MAEVNm IEER/MEA1O1O1 1.110 I1d T TOTAL MIR • MOE 10176 SEGME eaA£YARD IAN AFL ® e ROIIa slaw all A1ENtTM BOAEVAIO sEER/NEA1olOt BEER/Mc IAa I..t N9 RNOEEN6 S00T ApIMA BOAEYAIO ®T/IBE 12e0 Nd to C"ARMACT 286E N199111 SHEET ® ARA / A900 MM SHEET a MI1. ktIMEO09E 1901 MAIM CL R WYE BEER/ME/LIOIOI 90 M YAIEeOff FE�/1CI I01 IgIR 6PA k OCA(M a R SIMERMARE1 2M IE:T NRO SHEE/AE IEFA ao M1Fl 1 - - - 17A ;,mu.1100Oo 206E IE ISM SHEET e011/MEA1olEt WO BRI ® IA NO D5RM1 EXE BISIRO NSDE 12u)> NICAI E BLVD. SIDE 0a1 BFSp/AE 1.030 1w1 V 9® 0 1 ■ — 1 AVOTURA MALL le OIE10 RSIEw1E TINE AVOTURA MAU, 19575 BISCAME &VIL. STOW 0515 BEER/MEARq+ 5M — p I9 TIE BR_AIIIId11C A. 059E 195m, USCAME E1D. STOW OW&I Ea/ME 2w %RA ■Yy N91E A%n" MALL 1T SINso= E ONCE AVE)IN1U YALL 1M65 eSGME BLVD. STOW FR BEER/ME IN `*A ■9■■ t BE SR/RIA i0R INCAME BLVD. STORE f1w BEOt/ME/LIO CIT 10 %RA 919E AR OUIIA MALL BE RAIDIr — ONCE A`E"rj lA MALL Tom S vw BLUR STORE Na REDRAW a I..I i a IE PAN ORITOEII 10R SSUME BLVD. HE P9 ®T/ME 0 ARI eta AEIITII A MA 21A QWI ro RIO9 INS. SSCIME PLTO. STOW d— as ARI IONIC A YALL BwTISID p i a TM 8191E AVER A MALL MINI HISCAME M.W. STORE 01110 BEa/ME/IIOIOt 0 I..I Ij�oa 2, KOE IN to95 SSOATIE K'n. SIDE IK1 BEER/MEA JWW IONIC AVEOUVA YNL Sppq k14 BEMIRE RIIA 19585 SSOAME BE1O. SIDE Ma BESR/m w ICI 9ISKIE AVERTURA MALL A Ala R RAYSA 19575 SSGYAE BOULEVARD IIOla /FUSED 105 N11 w i I ONCE AWNIWA MNL "CEAI s O8Om1 aR 195M 9SGME BE•A. 510E /1F1t scEm/ME 200 AId 9191E ATaTURA MALL n M RIIA i PASTA BAA IONIC AVPIR,IA YAu 19505 SSCAT E BLUR — P-12 —/ME m %RA Q 20 RIMER INN NSCAME MR)., SIDE /N-13 BEER/ME m %RA �MFn1ERRAIENI k20 BRNO W, CARE IHNE 16T5 R.AV E 01.10. 510E 0101 BEERIO EAUaDo l ea AId AVEE/IIAA MALL a BEUA UNA NINE AVEXR.RA MNL IMI II—AME BE.a, sTaW OW BEaAFEAtIwR fL AId r t Ty S CAMM R YORE 1075 ESCATIE BLUR STOW /t18M ®1/ME IN NM 9191E AVOTURA MAIL911 a TIC "' FACTOR 105111 9SGME E.O.. STORE 8101 BEER/MEAlggl ON N9E AVOTURA MNL a v TRATIOEA RRWAS NEE BE001 SSCAIIE BE.A. SIDE F195 BEa/ME No M1d 5 W AVOTURA YAU. U N Sr 0EUtGABAR RISER,T9N1 BESCAME BEIR SINE A0 I) BEa/ME TAG %RAIVEI( W ka TIE at1 w M ANE7 N9E 1Mo MICAME K.A. SIDE FIBS BESR/MEA.,ow, IAa %RA AVOTURA MALL a RACEE RE" CARE NNE IETS e1SCSME &W. SIOE IRIW] BEER/ME IAa Awl AIENI4U MALL 1- k27 !!!I !AM NINE A1dIWA MNL 195T5 SSCAME M.W. SIOW 1020E BEa/MEAAMR 1A10 IBEl 0 kR A 4Fk� 1095 95GME BLUR SIDE Poo BEER/ME I,KS 1w1 y AaIH IeY A",,RLA MALL LL QPaSOEGt IelEL CUR."TT SOMOON 19000 NE MAI AVOW S]IOE 1R5 AIDA AND MARM OFJER LOW SO10R i SAYEL AIO 1l/R1TA IER VSR IRFEII SO— , READ NARw 19110 REST WE HOORAY A,,ER mmR 1110 AI NCW" LENS" CENTER 19Me-1010 iST ONE IN11AY PROM* PIE -ERROR LMS AId I PIE-9BIOOlJOLLD-GVW K AMAM plod 12129 RSCAV E BOULEVARD EOI/0E 7.pK ABET SURVEYOR'S CERTIFICATION: kK BESIIBE AT mrtTYAIO MNROR ffiS ME ISIST SHEET eEnt/1FEAtIaMR 2.OM 1�1 I NE1NA cwlFl UNvI BI. SIRtd. d DlFmxo S10va1Hn %u W d M MORE CAS STAl,N INN 95CAME BOAEVNO B001/11E ]A90 1�1 ilr a0aw ptvpEO PORPI1IY i b.R oiq n. o;t m 9r III d ieE boEY0B1 atl 9dd a, turvvyA9 a Jvw II, 30A. 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AdA-Q.n9l1 . ---- to Section 31-71(b)(2)(i) of the City of Aventura Land Development Code, this Applicant Representative Affidavit is hereby made and orsigned authorized representative of The individual or entity applying for the Development Permit, which is identified in the accompanying owner of the property subject to the application (if different) hereby lists and identifies all persons representing the individual or entity elopmenl Permit in connection with the application, as foflows: N e Relationship (i.e. Attorneys, Architects, Landscape Architects, Engineers, Lobbyists, Etc.) n Fernandez Attorney E ardo Vazq-uez Architect it Fortin, Jr. Surveyor (Attach Additional Sheets If Necessary) NOTICE: ANY TATEMENT OR REPRESENTATION MADE BY ANY PERSON LISTED ON THE APPLICANT REPRESENTATIVE AFFIDAVIT SHA BE BINDING UPON THE INDIVIDUAL OR ENTITY APPLYING FOR THE DEVELOPMENT PERMIT AND THE OWNER OF THE UBJECT PROPERTY. APPLICANTS AND AFFIANTS ARE ADVISED TO TIMELY SUPPLEMENT THIS AFFIDAVIT PU ANT TO SEC, 31-71(8)(2)(IV) OF THE CITY'S LAND DEVELOPMENT REGULATIONS IN THE CITY CODE, IN THE EVENT THA PRIOR TO CONSIDERATION OF THE APPLICATION BY THE CITY BOARD OR COMMISSION, THE INFORMATION PRO DED IN THE AFFIDAVIT BECOMES INCORRECT OR INCOMPLETE. 8/12/2020 WIT SS MY HAND THIS - DAY OF 2Wx,2020 AUTH IZE, E t4,%T&fiPF APPLICANT: OWNER By: By: Name:- E970A2 tS'7natiffe) C4 E'IiZandez Name: 0 Title: Title:, 1 - A-,---) �- - _V. Addrest 20 S. Biscaiyne Blvd., # 850 Address:11-5-i:-n Mi mi,-FL 33131 — STATE F FL IDA COUN OF AMI-DADE) W, me the undersigned authority personally appeared Ben Femandez as the authorized representative of the the owner of the property subject to the application, who being first e du r'"�r .r a""M that helshe davit for the purposes stated therein and that it is true and correct. by m N TO AND SUBSCRIBED BEFORE ME this day of 8/12/2020 AFFIANI. 8Cr=8214Ei7QC4A2 M)rx 202 0-- 1B pttyFLIe en pity Llerena Printed ri I n ledC 1;ommission # GG 175999 P lic f My commission exprre& R-otary Public - State of Florida March 5, 2022 Is My Commission Expires Mar 05, 2022 I I t i IWIN11 T-- liN 1 ImIll IWIE DocuSign Envelope ID: 64817101-AlEF-484B-A6F4-CD8ACDA9FE77 %firawkUsde pursuant to Sedim 3141(bX2Xuj of the City of Amiura Land DeVeWrent Code. The undm�nW Affmi hmbydisdam that: c (mBfk 1Y 'Re 'CU=nW,' Wk&V, preseigatAle' and Wefested ftson- an- defifed k ft A venara Qy Ca* in, ­--r- - ------------ - --- Will 91 wwOW91 QO§vw#UVU UJ, 1 0%01 f sW I-M 5 f WqNESSM IS AAN Th8/12/2020 — DAY OFW,2020 RE�A� T' on B"IMU ftM*"Srtp Aftaojg m By Name T ve By tsw Name By Name Tva By toe—, Ift's, T& fpfwg�4 tsvauc L Dan )an rti Jr. _AW) Tdia Sur for Plaw) Tft BY _(SOrkmidel By Tat ftovj Tit, Tift trYOW Tow NOTE: t to sheets if diwicswe wdartummor Re(melitainm vw@es hC gk&Od Arfaanj%wc advised lolicimly %applcmc"tlhi% Affidmi'll puriuslit ILI Star 3171(bg2giv)im 11V lt)'l Land Dcvelopount Kegulatium tot Chy Ctuk, in the evem that plain m 4ml%'Wcrag4s%' of " WPI I tit the city Board or ccowmiWo", 11W i"fCffkUAf4*l in A PmVidW the 1'3idavil beconigi cj or SOARgAIPPROM STATE OF FLORIDA I COUNTY OF WAMI-DADE) Rodrigo Caulabre Beors me, the undelsignso au", P04301114 aPP"11d e Affiant, w beiwj firld by ma duty sworn, did swear or atfirm that h&*Ae alituad Did MOM V the Wpostal gated thevain and Mal it is true and =fact. AF KMN MUMAW Notary public - Stitt of Florida SWORN to AND SUBSCRIBED before me Mi& day of 020. Carotals5ton # GO 925864 my Comsm, Expires Oct 24, 2023 Bonded through National Notary Assm My camssion a% STATE OF FLORIDA COUNN OF MIAMI-ME) Belera me, Vie untjersigrxid aull"g , pecsonally appealed Mario Romin - e — the Affiant, who being first by Ina duly sworn, did swear cK Atkm thal hWsh* stemied M AffidaW for the tree poussisled therein and thistil is We and coffeeL r1_11 AFFI'ANT SWORN TO AND SUBSCRIBED bakria me M 20. N kilm Printed IafY My co 5 exptres:' .. . ......... . .. . ............... . .. . ............... ..... STATE OF FLORIDA COUNTY OF MIAM141ADE) Bebre me, the undersigned &jtha*, personally appmod Ben Fernandez k" by me duty sworn, did swear of affirm that hQWA exI Mis AAs* for the purposes Mod tinersin and that 11'a true and Gwact. 1. awed F Betty Llerena Commission # GG 175999 Notary Public - State of Florida My Commission Expires Mar 05, 2022 STATE OFF COUNTY Or MAM-IJALT) 8store me, the underallined auftfitY, Eduardo VazCqUeZheAfffiant, exeCulad this Alfids,41 for the purposa 51016d thetain and that it is true and corred. AFFiiNT M SWORN TO AND SUBSCRIBED be lore this i dayetQ41 - x 2020. P'MA!ier I'M Printed Naim 01 Notary my commissa oxuJres�_ OoP N11+ Notary Public Statiss of Florklis Ziedne Cao My Gornirrisisslon HH 007405 Explihas O&V6=4 .­'­&fi' 9n. ­ INERH H NOTAR STATE OF FLORIDA COUNTY OF MIAMI-DADE) Before me, the Undersigned ou", personally appeared Dan Fortin, Jr. ft Affiant , �did s-ear or ai`fir,�, that ne;'s�e y weculed this Affidavit for the purposes stated therein and that 9 is true and oorrect, "le AFFIANT SWORN TO AND SUBSCRIBED beldre me this )�5 day of fir_ 2020, Susan P. Kay fit ry PqbIic S to of Fl%1 my camnawiew GG 070948 Explift OWMM4 Printed Naorte of Notary My commission expires, STATE OF FLORIDA COUNTY OF MLAMI-DADE) Belore me, the Ur%dfir"ned auftrity. personally appeared the Afflart, who be;ng first by me duly sworn, aid swear or affirm that h&she exawted this Aftol for [he purposes stated ftfain and that it is true and correeL AF€ IANT SWORN TO AND SUBSCRIBED before me tinis Wx 2020. Notary Public State offlohda At Large Pinaed Name of Notary My commission expires .. ............ ....... ------- - - STATE OF FLORIDA COUNTY OF MIAMI-DADE) Berme me, Me undersigned authority, personally appeared ... the Affiarl, who being first try me duly sworn, dra swear or affirm that he/she executed this Affidavit Im the purposes stated thervin and that it is true and correct Af F 1XNT SVVORN TO AND SUBSCRIBED before me this day of 2020. --- - - ------------ - ----- -- __ ........ ---- — - ---- - ---- ----------- ------- STATE OF FLORIDA COUNTY OF MIAMI-DADE) Before Me, ft undersigned authority, personally appeared the AftrI, who berg first by me duly sworn, did swear or affirm that he/she execlutfid this Allfisavit for the purposes stated aneren and that it is true and wrect AFFIANT SWORN TO AND SUBSCRIBED before me this day of 2020. Notary Public State of Florida At LaTe Printed Name or Notary My commissiv expires. RESOLUTION NO. 2020- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA GRANTING CONDITIONAL USE APPROVAL TO RECKBAR LLC TO PERMIT THE SALE AND SERVICE OF ALCOHOLIC BEVERAGES AT A COCKTAIL LOUNGE/BAR AREA WITHIN THE PANI RESTAURANT IN UNIT 904 OF THE AVENTURA MALL, 19565 BISCAYNE BOULEVARD, CITY OF AVENTURA; PROVIDING FOR CONDITIONS OF APPROVAL; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, pursuant to Chapter 4, "Alcoholic Beverages", of the City's Code of Ordinances, the applicant, Reckbar, LLC, through Application No. CUP2007-0001, is requesting Conditional Use approval to permit the sale and service of alcoholic beverages at a cocktail lounge/bar area in the Pani Restaurant in Unit 904 of the Aventura Mall expansion at 19565 Biscayne Boulevard, City of Aventura, as further described in Exhibit "A" (the "Property"); and WHEREAS, the Property is zoned B2, Community Business District; and WHEREAS, the City Commission held a public hearing as provided by law to review the application; and WHEREAS, the City Commission finds that the Application meets the criteria of the applicable codes and ordinances, to the extent the Application is granted. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, THAT: Section 1. Application for Conditional Use to permit the sale and service of alcoholic beverages at the cocktail lounge/bar area at Pani restaurant in Aventura Mall Unit 904, 19565 Biscayne Boulevard, legally described as Tract R & Part of Tract Q, Aventura 6t" Addition more particularly described in Exhibit "A" is hereby granted subject to the following conditions: 1. This approval shall be granted exclusively to Reckbar LLC operating the Pani restaurant located at 19565 Biscayne Boulevard, Unit 940, in the Aventura Mall and may not be transferred to another owner and/or operator of the restaurant or to another location. 2. The cocktail lounge -bar shall operate as an accessory use to the restaurant. 3. Alcoholic beverages shall be served for on -premise consumption only. 4. The cocktail lounge -bar use will be automatically terminated upon termination of the restaurant use. 5. The applicant shall comply with the hours of operation allowed to bars and cocktail lounges for sale of alcoholic beverages for consumption on premises pursuant to Section 4-3(d) of the City Code; namely, between the hours of 8:00 a.m. and 1:00 a.m. the following day. 6. Meals shall be available at the cocktail lounge -bar area, but this does not preclude service of an alcoholic beverage only without food as long as the City of Aventura Resolution No. 2020- establishment complies with the food/beverage revenue percentages required by the State license. 7. The applicant shall obtain an alcoholic beverage license from the State of Florida and begin sales and service of alcoholic beverages within twelve (12) months of the date of the Resolution or the approvals granted shall be deemed null and void unless extended by a motion of the City Commission at the written request of the applicant, provided that the applicant has filed the request for extension within the twelve (12) month period prior to expiration. 8. The applicant shall conduct Responsible Vendor Training pursuant to Florida Statutes to ensure no sales are made to underage customers or to customers who may have been over -served at other establishments. 9. The conditional use approval may be terminated in the event the City Manager determines that the approval has created and/or is creating a disturbance to the community. The applicant agrees to immediately discontinue sales and service of alcoholic beverages upon written notice to the applicant of such a determination. 10.Any discontinuation of the sales and service of alcoholic beverages for a period of 180 consecutive days shall constitute abandonment and shall rescind this approval. Section 2. Issuance of this development order by the City of Aventura does not in any way create any right on the part of an applicant to obtain a permit from a state or federal agency and does not create any liability on the part of the City of Aventura for issuance of the development order if the applicant fails to obtain requisite approvals or fulfill the obligations imposed by a state or federal agency or undertakes actions that result in a violation of state or federal law. All applicable state and federal permits must be obtained before commencement of the development. This condition is included pursuant to Section 166.033, Florida Statutes, as amended. Section 3. This Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner who moved its adoption. The 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 Vice Mayor Howard Weinberg Mayor Enid Weisman Page 2 of 12 City of Aventura Resolution No. 2020- PASSED AND ADOPTED this 81" day of September, 2020. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY This Resolution was filed in the Office of the City Clerk this day of , 2020. CITY CLERK Page 3 of 12 City of Aventura Resolution No. 2020- EXHIBIT "A" LEGAL DESCRIPTION OF PROPERTY Page 4 of 12 City of Aventura Resolution No. 2020- Page 5 of 12 City of Aventura Resolution No. 2020- Page 6 of 12 City of Aventura Resolution No. 2020- Page 7 of 12 City of Aventura Resolution No. 2020- Page 8 of 12 City of Aventura Resolution No. 2020- A 111 -1 L HIM Page 9 0 12 City of Aventura Resolution No. 2020- Page 10 of 12 City of Aventura Resolution No. 2020- Page 11 of 12 City of Aventura Resolution No. 2020- E rr: , u ,, o- �ro.; ., Page 12 of 12 CITY OF "ENTURA COMMUNITY DEVELOPMENT DEPARTMENT MEMORANDUM TO: City Commission FROM. Ronald J. Wasson — — City Manager BY: Joanne Carr AICP J-&W Community Development Director DATE: September 4, 2020 SUBJECT: Application to Amend the Official Zoning Map of the City of Aventura by amending the zoning designation for Peace Park at 3200 NE 188 Street, from RMF313, Multifamily Medium Density Residential District, to ROS, Recreation/Open Space District City Case File No. REZ2006-0001 September 8, 2020 Local Planning Agency Agenda Item 4B September 8, 2020 City Commission Meeting Agenda Item 7B October 6, 2020 City Commission Meeting Agenda Item _ RECOMMENDATION It is recommended that the City Commission approve an amendment of the Official Zoning Map of the City of Aventura by amending the zoning designation for Peace Park at 3200 NE 188 Street from RMF313, Multifamily Medium Density Residential District, to ROS, Recreation/Open Space District. THE REQUEST The applicant, City of Aventura, is requesting an amendment of the Official Zoning Map of the City of Aventura by amending the zoning designation for Peace Park, a 1.5 acre public park on the south side of NE 188 Street, from RMF313, Multifamily Medium Density Residential District to ROS, Recreation/Open Space District. BACKGROUND OWNER OF PROPERTY: NAME OF APPLICANT LOCATION OF PROPERTY SIZE OF PROPERTY HISTORY City of Aventura City of Aventura 3200 NE 188 Street See Exhibit #1 for Location Map 1.5 acres See Exhibit #2 for Survey of Parcel The site is located on the south side of NE 188 Street between two residential developments. The parcel was deeded to the City by the owners of the residential development to the east in order to obtain development incentives provided under Section 31-143(g)(9) of the City Code. The deed was recorded on November 6, 2013 in Official Records Book 28902, Pages 11361141 of the Public Records of Miami -Dade County. The park site is designed with an open lawn, walking/jogging path, drinking fountains, benches, bike racks, exercise equipment area with shade canopy, playground equipment area with shade canopy, lighting and landscaping. A six-foot high aluminum fence surrounds the lawn, path and play equipment area. Pedestrian access is by way of gated access on both NE 188 Street and the existing public walkway along the canal at the south site limit. Administrative Site Plan Approval was issued on November 18, 2015. It has come to the attention of City staff that the zoning map was not changed to recognize the park dedication in 2013. The original and current zoning of this parcel is RMF3B, Multifamily Medium Density Residential District, which is the same zoning as the adjacent residential developments. It is now recommended that the zoning be amended to ROS, Recreation/Open Space District, to reflect its use as a public park. ANALYSIS Future Land Use Designation Subject Property: Medium -High Density Residential Properties to the North: Parks and Recreation and Business and Office Properties to the South: Medium -High Density Residential Properties to the East: Medium -High Density Residential 2 Properties to the West: Zoning Subject Property Properties to the North: Properties to the South Properties to the East: Properties to the West: Existing Land Use Medium -High Density Residential RMF313, Multifamily Medium Density Residential District CF, Community Facilities District RMF3A, Multifamily Medium Density Residential District RMF313, Multifamily Medium Density Residential District RMF313, Multifamily Medium Density Residential District Subject property: Public Park Properties to the North: Aventura City of Excellence School Properties to the South: Multifamily Residential Properties to the East: Multifamily Residential Properties to the West: Multifamily Residential Access — The park was developed as a neighborhood park with pedestrian and bicycle access from NE 188 Street and from the public walkway along the south canal on NE 188 Street developments. There is no dedicated vehicle parking for this park. Standards for reviewing proposed amendments to the Official Zoning Map found in Section 31-77 of the Land Development Regulations: 1. Whether or not the proposed amendment is consistent with goals, objectives and policies of the City's Comprehensive Plan. The proposed amendment will be consistent with goals, objectives and policies of the City's Comprehensive Plan. The existing future land use designation for this parcel is Medium High Density Residential. A concurrent application is being made to change the future land use designation to Parks and Recreation. 2. Whether or not the proposed zoning district is compatible with the surrounding area's zoning designation(s) and existing uses. The proposed zoning district is compatible with the surrounding area's zoning designation(s) and existing uses. The public park serves all adjacent uses. 3. Whether or not the subject property is physically suitable for the uses permitted in the proposed district. 3 The subject property is physically suitable for the uses permitted in the proposed district. The park facility was constructed in 2015 and is in use. 4. Whether or not there are sites available in other areas currently zoned for such use. This standard is not applicable to the proposed amendment. The park facility has been constructed in 2015 and is in use. 5. If applicable, whether or not the proposed change will contribute to redevelopment of an area in accordance with an approved redevelopment plan. This standard is not applicable to this proposed amendment. 6. Whether or not the proposed change would adversely affect traffic patterns or congestion. This neighborhood park is designed for pedestrian and other non -motorized access. There is no dedicated parking for this park, therefore, the requested zoning change would not adversely affect traffic patterns or congestion. 7. Whether or not the proposed change would adversely impact population density such that the demand for water, sewers, streets, recreational areas and facilities, and other public facilities and services would be adversely affected. The proposed change will not adversely affect population density such that the demand for water, sewers, streets, and other public facilities and services would be adversely affected because the application proposes no increase in population. 8. Whether or not the proposed change would have an adverse environmental impact on the vicinity. The proposed change will not have an adverse environmental impact on the vicinity. 9. Whether or not the proposed change would adversely affect the health, safety, and welfare of the neighborhood or the City as a whole. The proposed change will not adversely affect the health, safety, and welfare of the neighborhood or the City as a whole. The public park is a benefit to the health, safety and welfare of the community. 12 BROWARD COUNTY DADE COUNTY IVES io 1 Aventio•u Hospital & Medical Center / a Iwe 12 omenade ops 203 ST. 201 TER. AVEN_. TUBA 9� Fire J Rescue Aventura Station Library Aventura Mall 12 ST. ��■� .■ 191 ST. W �■ 7C �� Lachmann's [3 '� �■ Fashion t 3 ; ■ Island MIAMI �• GARDENS DR. '• --_-� 1 VrnWT Lards 1111.■n IMM Culjtream R. Park MARINA ■ HARBOR COVE CIRCLE WAY / > a 1NER WAY MP • r chi • Waterways ■ WATERWAYS Shoppes 207 ST. ■ ■ COUNTRY CLUB DR. T. ■ ■ O O� ■ ■ o TurnberryIsle ■ ■ co Resort & Club • v ■ � OP • • z v� s' • O i AZ� • J 2 • 0 YA0 J� • City of Aventura LUB • Government Center Little Maule Lake ci ; ■ Mamie ' Lake : ' ■ i r . 188 ST. 192 ST. MYSTIC • Subject Site ;• • 33180 ;• VDu,,dl 6D► • i i• UUNU ■ UUZ O Ada lval 0, r<zr1 Roadways ■ . • City Boundary -- • — ZIP Code Boundary ----------- Railroad -21 7 J L KL ol X-1 Lip 40 air - M-f bS T4 L V-1W t j C3200 N88t S NEE ON -7 ate V Do 9 .41W. - -- A, N ORDINANCE NO. 2020- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING THE OFFICIAL ZONING MAP OF THE CITY OF AVENTURA BY AMENDING THE ZONING DESIGNATION FROM RMF313, MULTIFAMILY MEDIUM DENSITY RESIDENTIAL DISTRICT TO ROS, RECREATION/OPEN SPACE DISTRICT FOR A 1.5 ACRE CITY - OWNED PARCEL OF LAND, KNOWN AS PEACE PARK, LOCATED AT 3200 NE 188 STREET, AS LEGALLY DESCRIBED IN EXHIBIT "A"; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, pursuant to Chapter 31, "Land Development Regulations", Article V, "Development Review Procedures", Section 31-77, "Amendments to the Land Development Regulations and Official Zoning Map", of the City of Aventura (the "City") Code of Ordinances, the City has applied, through Application No. REZ2006-0001, to amend the City's official Zoning Map ("Rezoning") from RMF313, Multifamily Medium Density Residential District to ROS, Recreation/Open Space District, for a City -owned parcel of land located at 3200 NE 188 Street, as legally described in Exhibit "A" (the "Property"); and WHEREAS, the City Commission has been designated as the local planning agency for the City pursuant to Section 163.3174, Florida Statutes, and as the local planning agency has determined that the Rezoning is consistent with the applicable provisions of the City Comprehensive Plan; and WHEREAS, the City Commission has held the required public hearings, duly noticed in accordance with law; and WHEREAS, the City Commission has reviewed the application for Rezoning and has considered the testimony of all interested parties at the public hearings, and has City of Aventura Ordinance No. 2020- determined that the Rezoning set forth in this Ordinance is consistent with the Comprehensive Plan and furthers the health, safety and welfare of the City. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, THAT: Section 1. Recitals. The foregoing whereas clauses are hereby ratified and incorporated within this Ordinance. Section 2. Official Zoning Map Amended. That pursuant to Chapter 31, "Land Development Regulation", Article V, "Development Review Procedures", Section 31-77, "Amendments to the Land Development Regulations and Official Zoning Map", of the City Code of Ordinances, the Rezoning from RMF313, Multifamily Medium Density Residential District to ROS, Recreation/Open Space District legally described in Exhibit "A", is hereby approved. Section 3. 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 4. Revision of Zoning Map. It is the intention of the City Commission, and it is hereby ordained that the Official Zoning Map of the City may be revised so as to accomplish such intentions. Section 5. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. Page 2 of 5 City of Aventura Ordinance No. 2020- The foregoing Ordinance was offered by Commissioner , who moved its adoption on first reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Gladys Mezrahi Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Howard Weinberg 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 Vice Mayor Howard Weinberg Mayor Enid Weisman PASSED on first reading this 8t" day of September, 2020. PASSED AND ADOPTED on second reading this 6t" day of October, 2020. Page 3 of 5 City of Aventura Ordinance No. 2020- ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY This Ordinance was filed in the Office of the City Clerk this day of , 2020. City Clerk Page 4 of 5 City of Aventura Ordinance No. 2020- *:/:11:31111 WIYi LEGAL DESCRIPTION OF LAND The west 228.59 feet of Tract A, Magnum Marine Plat, according to the plat thereof recorded in Plat Book 147, Page 12 of the Public Records of Miami Dade County, Florida, City of Aventura. Page 5 of 5