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04-15-2021 ACES Governing Board Meeting Agenda Governing Board Facilitator Governing Board - Ronald J.Wasson Mayor Enid Weisman City Manager Vice Mayor Robert Shelley i Commissioner Jonathan]Evans • City Clerk Commissioner Rachel S.Friedland ]Ellllisa L.Horvath,MMC Commissioner Denise Landman M .m+' Commissioner Dr.Linda Marks Muir City Attorney Commissioner Marc Narotsky Weiss Serota Helf]man Cole&Bierman AVENTURA CITY OF EXCELLENCE SCHOOL GOVERNING BOARD MEETING AGENDA APRIL 15, 2021 9:00 a.m. Via Virtual Communications Media Technology This meeting shall be held via virtual communications media technology as made necessary by the continued state and local emergency. Because of the continued COVID-19 pandemic, 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: 872 2847 8415 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: 872 2847 8415 Members of the public may be able to provide comments via audio if 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 April 14, 2021 at 9:00 a.m. Comments received will be provided to the City Commission. Please list the item you are providing a comment for in your email. Governing Board Facilitator Governing Board - Donald J.Wasson Mayor]Enid Weisman City Manager Vice Mayor Robert Shelley Commissioner Jonathan]Evans "*� .^' City Clerk Commissioner Rachel S.Friedland � ]Ellisa L.Horvath,lYI MC Commissioner Denise Landman Mnr .m+' Commissioner Dr.Linda Marks air City Attorney Commissioner Marc Narotsky Weiss Scrota Helfinian Cole&Bierman AVENTURA CITY OF EXCELLENCE SCHOOL GOVERNING BOARD MEETING AGENDA APRIL 15, 2021 9:00 a.m. Via Virtual Communications Media Technology AVENTURA CITY COMMISSION,ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL (ACES): 1. CALL TO ORDER\ROLL CALL 2. APPROVAL OF MINUTES — January 21, 2021 3. ORDINANCE — FIRST READING/PUBLIC HEARING: AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR 2021/2022 (JULY 1 — JUNE 30), PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. 4. APPROVAL OF 2021-2022 SCHOOL CALENDAR 5. SCHOOL UPDATE —ACES PRINCIPAL ANTHONY TYRKALA • Mid-Year Dashboards • Enrollment 6. OTHER BUSINESS 7. ADJOURNMENT. ACES Governing Board Meeting Agenda April 15, 2021 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,acting in its capacity as the Aventura City of Excellence Charter School(ACES)Governing Board,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 2 of 2 CITY OF "ENTURA OFFICE OF THE CITY CLERK MEMORANDUM TO: City Commission, acting in its capacity as the Governing Board for the Aventura City of Excellence School (ACES) FROM: Ellisa L. Horvath, MMC, City Clerk � � DATE: April 9, 2021 SUBJECT: Approval of Minutes April 15, 2021 ACES Governing Board Meeting Agenda Item 2 RECOMMENDATION It is recommended that the City Commission, acting in its capacity as the Governing Board for the Aventura City of Excellence School (ACES), approve the attached minutes as provided by the City Clerk, for the below listed meetings. BACKGROUND A meeting was held and minutes have been provided for approval for the following: • January 21, 2021 ACES Governing Board Meeting Should you have any questions, please contact me. /elh attachments AVENTURA CITY OF EXCELLENCE SCHOOL GOVERNING BOARD MEETING MINUTES JANUARY 21, 2021 9:00 a.m. Via Virtual Communications Technology The meeting was held via video conferencing through Zoom, as specified on the meeting agenda and as a result of the continued state of emergency due to COVID-19. City Commission, Acting in its Capacity as the Governing Board for the Aventura City of Excellence School (ACES)-. 1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Enid Weisman at 10.30 a.m., following the DSAHS Governing Board Meeting. The roll was called and the following were present- Mayor Enid Weisman, Vice Mayor Robert Shelley, Commissioner Jonathan Evans, Commissioner Rachel S. Friedland, Commissioner Denise Landman, Commissioner Dr. Linda Marks, Commissioner Marc Narotsky, 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. APPROVAL OF MINUTES — DECEMBER 14, 2020: A motion for approval of the December 14, 2020 meeting minutes was offered by Commissioner Narotsky, seconded by Vice Mayor Shelley, and passed unanimously, by roll call vote. 3. SCHOOL UPDATE—ACES PRINCIPAL ANTHONY TYRKALA: Principal Tyrkala provided information covering the following items- enrollment and application process including the lottery, family model choices, spring diagnostic testing, and NWEA. Mr. Wasson discussed the consensus to follow the same enrollment policy as Don Soffer Aventura High School, which he will ensure is part of the school's charter agreement with Miami-Dade County. 4. OTHER BUSINESS: None. 5. ADJOURNMENT: There being no further business to come before the Commission as the Governing Board, a motion to adjourn was offered by Vice Mayor Shelley, seconded by Commissioner Friedland, and unanimously approved-, thus, adjourning the meeting at 10.43 a.m. Aventura City of Excellence School(ACES) Governing Board Meeting Minutes January 21, 2021 Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission, acting in its capacity as the Governing Board for ACES, on April 15, 2021. Page 2 of 2 CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission, acting in its capacity as the Governing Board for the Aventura City of Excellence l (ACES) FROM: Ronald J. Wasson, City Manager BY: Brian K. Raducci, Assistant City Manager— Finance and Administration DATE: April 9, 2021 SUBJECT: Ordinance Adopting 2021/2022 Aventura City of Excellence Charter School Fund Budget 11t Reading April 15, 2021 Aventura City of Excellence School Governing Board Meeting Agenda Item 3 2"d Reading May 4, 2021 City Commission Meeting Agenda Item RECOMMENDATION It is recommended that the City Commission, acting in its capacity as the Governing Board for ACES, approve the attached Ordinance adopting the 2021/2022 Aventura City of Excellence Charter School Fund Budget. The School Advisory Committee will review the document on April 13, 2021 and is expected to adopt a motion to recommend approval. The document will be reviewed in detail at the April 15, 2021 Aventura City of Excellence School Governing Board Meeting. If you have any questions, please feel free to contact me. Attachment ORDINANCE NO. 2021- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR 2021/2022(JULY 1 —JUNE 30), PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. The 2021/2022 Operating and Capital Improvement Program Budget for the Aventura City of Excellence School, a copy of said budget being attached hereto and made a part hereof as specifically as if set forth at length herein, be and the same is hereby established and adopted. Section 2. Expenditure of Funds Appropriated in the Budget Authorized. Funds appropriated in the Budget may be expended by and with the approval of the City Manager in accordance with the provisions of the City Charter and applicable law. Funds of the City shall be expended in accordance with the appropriations provided in the Budget adopted by this Ordinance and shall constitute an appropriation of the amounts specified therein. Supplemental appropriations or the reduction of appropriations, if any, shall be made in accordance with Section 4.07 of the City Charter. Section 3. Budgetary Control. The Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to the Charter School department for operating and capital expenses may not be increased or decreased without specific authorization by a duly-enacted Resolution affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. City of Aventura Ordinance No. 2021- Section 4. Personnel Authorization. The "Personnel Allocation Summary" enumerates all authorized budgeted positions. However, the City Manager may amend said authorized budgeted positions in order to address the operating needs of the department so long as sufficient budgeted funds are available. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said monies, but said monies shall only be disbursed and applied toward the purposes for which the said funds were received. To ensure the integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and where appropriate, placed into separate and individual trust and/or escrow accounts from which any money drawn may only be disbursed and applied within the limitations placed upon the Gift or Grant as aforesaid. Section 6. Amendments. Upon the passage and adoption of the Charter School Fund Budget for the City of Aventura, if the City Manager determines that the Department Total will exceed its original appropriation, the City Manager is hereby authorized and directed to prepare such Ordinances as may be necessary and proper to modify any line item from the Budget hereby. Section 7. Encumbrances. All outstanding encumbrances at June 30, 2021 shall lapse at that time; and all capital outlay encumbrances and/or capital outlay expenditures not spent during the fiscal year may be re-appropriated in the 2021/2022 fiscal year. Section 8. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall Page 2 of 4 City of Aventura Ordinance No. 2021- remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 9. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner who moved its adoption on first reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Jonathan Evans Commissioner Rachel S. Friedland Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Vice Mayor Robert Shelley Mayor Enid Weisman The foregoing Ordinance was offered by Commissioner who moved its adoption on second reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Jonathan Evans Commissioner Rachel S. Friedland Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Mayor Enid Weisman Page 3 of 4 City of Aventura Ordinance No. 2021- PASSED on first reading this 15t" day of April, 2021. PASSED AND ADOPTED on second reading this 4t" day of May, 2021. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 4 of 4 r i •fi f � y Op- IL 4 ION&- City i. F Ave ntura City of Excellence School �C�:-Z.; 5-� Charter School Budget FISCAL YEAR CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND BUDGET FISCAL YEAR 2021/2022 ES AGL Board of Directors Mayor Enid Weisman Commissioner Jonathan Evans Commissioner Rachel S. Friedland Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley City Manager Ronald J. Wasson Principal Anthony Tyrkala Assistant Principals Jorge Paz Stacy Mogull Administrative and Educational Services Provided by: Charter Schools USA F'rC[LLENCE SCHO�� THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND BUDGET FISCAL YEAR 2021/2022 Table of Contents City Manager's Budget Message...................................................................................................................i-x Comparative Personnel Allocation Summary.................................................................................................viii Full-Time Staff Comparison Chart...................................................................................................................ix Organization Chart/Vision Statement............................................................................................................xi INTRODUCTION .............................................................................................................................................1 Organization and Operations..................................................................................................................2 Budget Process and Procedures .........................................................................................................3-5 FinancialPolicies.................................................................................................................................5-6 Philosophy and Essential Elements.....................................................................................................6-7 Curriculum............................................................................................................................................7-9 Performance Criteria Matrix....................................................................................................................9 Budget Preparation Calendar................................................................................................................10 DEPARTMENT DESCRIPTION &SUMMARY OF FUND........................................................................11-12 REVENUE PROJECTION & RATIONALE...............................................................................................13-16 BUDGETARY ACCOUNT SUMMARY BY EXPENDITURE FUNCTION.................................................17-27 K-3 Basic 5101......................................................................................................................................18 4-8 Basic 5102......................................................................................................................................19 Exceptional Student Program 5250 ......................................................................................................20 SubstituteTeachers 5901 .....................................................................................................................21 Instructional Media Services 6200........................................................................................................22 School Administration 7300 ..................................................................................................................23 PupilTransit Services 7800..................................................................................................................24 Operationof Plant 7900........................................................................................................................25 Child Care Supervision 9102................................................................................................................26 CapitalOutlay 7400 ..............................................................................................................................27 AdoptingOrdinance..................................................................................................................................29-33 i 2 ii F'rC[LLENCE SCHO�� THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK City of Aventura Government Center ACES 19200 West Country Club Drive Cuivaring Community Aventura, Florida 33180 Office of the City Manager April 8, 2021 The Honorable Mayor and City Commission Aventura City of Excellence School Board of Directors City of Aventura Aventura, Florida 33180 RE: 2021/2022 Charter School Fund Budget Message Members of the City Commission: In accordance with Article IV, Section 4.05 of the City of Aventura (the "City") Charter, I hereby submit the proposed Budget for the Charter School Fund for the fiscal year beginning July 1, 2021, for your review and consideration. This budget document represents the Aventura City of Excellence School's (the "School") 19t" year of operations. Our goal in the development and preparation of a realistic balanced budget was to provide the funding levels that are necessary to maintain quality educational services for its students. Budget Format/Transparency The format of the budget is in accordance with guidelines adopted by the State and School Board of Miami-Dade County, Florida and utilizes the school system's account codes as well. The proposed budget was prepared with input from the School's administrative staff and Charter Schools USA ("CSUSA"). Budget Implications Resulting from the Coronavirus ("COVID-19") Pandemic At the time this budget was prepared, we were and continue to be in the middle of the Coronavirus ("COVID-19") global pandemic crisis. For more than a year, COVID-19 has caused major disruption in international and U.S. economies and markets. Due to the fear of further spread of the virus, many of our societal norms have been sidelined due to quarantines, the cancellation of events and the overall reduction in business and economic activity. As we have seen, the impacts and responses to COVID-19 on a global, national, state and local level continue to evolve. The situation is compounded by the fact that we have yet to i realize the short and long-term financial and societal impacts resulting from COVID-19 and how that will ultimately affect future operating and capital budgets. Since the full financial impact is unknown at this time and cannot be reasonably estimated as these events are still developing, the Administration has prepared a very conservative budget by holding most operating revenues and expenditures relatively flat and increasing teacher compensation where needed. In addition, the City Administration and City Commission continue to aggressively evaluate and monitor the potential adverse effects that this event may have on the School's financial position, operations, and its cash flows and will make any and all necessary budget adjustments to both our revenues and expenditures. It is important to note that it is unknown how long the pandemic and its effects will last. It is quite possible that as more "actual" economic data becomes available, and if the economic outlook appears worse than originally anticipated, additional reserve funds may need to be utilized to provide temporary stabilization funds until affected revenues have had time to recover to their pre-COVID-19 levels. It is hopeful that as the distribution of the COVID-19 vaccine continues and with the infusion of various Federal funding programs (i.e., CARES, GEER and ESSER), School operations will begin to stabilize and slowly return to a more "traditional" environment in the coming year. In the past, 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. The 2021/2022 operating budget has increased over the prior year by $89,123 or .85%, primarily due to the items which have been highlighted below: 1. At the time this document was prepared the Florida Legislative Session was not yet complete. As a result, FTE revenue totals $7,775,783 and is based on an average of $7,535/student. This amount is in line with the most recent FTE invoice. Net of enrollment driven increases from 1,020 to 1,032 students, FTE funds are anticipated to remain relatively flat in comparison to the current year per capita amount. 2. Increases to teacher compensation resulting from a combination of the following: a. Normal salary increases consistent with the previously adopted performance pay plan. b. In lieu of the Miami-Dade County Referendum, $196,275 worth of additional stipends will again be provided to the teachers from the School's available Carryover. c. No additional employee positions are proposed. 3. In addition, 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. 4. Build on a Foundation of Innovation — A one-to-one computing environment is being expanded to now include all students in grades Kindergarten through Eighth Grade. ii Students have the opportunity to collaborate through authentic integration of online creation tools, with a focus on embedded technology enhancing access to rigorous content and future-ready learning opportunities. Through these means students acquire 21st century skills that are essential for success in the growing global society. Students' access to a continually enhanced wireless infrastructure ensures reliable and efficient availability to instructional resources. Summary of All Budgetary Funds The total proposed budget for 2021/2022, including all operating and capital outlay, is $10,558,599 and is broken down into the following categories: • Personnel Services — $7,217,564 or 68.36% • Operating Expenditures — $2,637,535 or 24.98% • Other Uses — $535,000 or 5.07% (primarily consisting of an $85,000 Contingency and $444,000 in lease payments to the Debt Service Fund to cover school construction- related debt payments. • Capital Outlay — $168,500 or 1.60%. It is quite possible that the School will receive additional Federal Funding as the Federal government continues to respond to the COVID-19 pandemic. If such funding is made available, the School may utilize such funds to further our investment in technology and other programs that are intended to enhance the students' total learning experience and social well-being. Other Uses Capital Outlay 5.07% 1.60% Operating Expenditures 24.98 Personnel Services 68.36 The following chart shows a comparison of the department's budgets for the past two (2) fiscal years. As previously indicated, total Revenues and Expenditures increased over the prior year by $89,123 or .85%, respectively. iii Charter School Budget Category Summary Increase 2020121 2021/22 (Decrease) % Change Revenues State Shared Revenues $ 8,634,115 $ 8,779,250 $ 145,135 1.68% Charges for Services 520,000 520,000 - 0.00% Miscellaneous Income 582,000 579,000 (3,000) -0.52% Other Non-Revenues 733,361 680,349 (53,012) -7.23% I Total Revenues $ 10,469,476 $ 10,558,599 $ 89,123 0.85% Expenditures K-3 Basic 5101 $ 2,720,373 $ 2,795,679 $ 75,306 2.77% 4-8 Basic 5102 3,410,087 3,487,527 77,440 2.27% Exceptional Student Program 5250 291,163 289,400 (1,763) -0.61% Substitute Teachers 5901 147,076 146,887 (189) -0.13% Instructional Media Services 6200 99,852 113,734 13,882 13.90% School Administration 7300 1,131,439 1,142,713 11,274 1.00% Pupil Transit Services 7800 213,490 217,757 4,267 2.00% Operation of Plant 7900 2,043,246 2,046,402 3,156 0.15% Child Care Supervision 9102 150,000 150,000 - 0.00% Capital Outlay 7400 262,750 168,500 (94,250) -35.87% Total Expenditures $ 10,469,476 $ 10,558,599 $ 89,123 0.85% Charter School Fund This fund is used to account for revenues and expenditures specifically earmarked for the City's Charter School (i.e., operating and capital revenues and expenditures). Charter School Fund Budget Revenues Charges for Services 4.92% State Shared Revenues 83.15% Miscellaneous Income 5.48% Other Non-Revenues 6.44% Iv Charter School Fund Budget Expenditures Substitute Teachers Instructional Media Exceptional Student 5901 Services 6200 Program 5250 1.39% 1.08% 2.74% School Administration 7300 10.82% 4-8 Basic 5102_1__� Pupil Transit 33.03% Services 7800 2.06% peration of Plant 7900 19.38% Child Care Supervision 9102 K-3 Basic 5101 Capital Outlay 7400 1.42% 26.48% 1.60% 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, revamping our approach to data-driven instructional decisions in all grades and core subjects, maintaining an emotionally responsive discipline model by incorporating mindfulness, focusing on learning gains and student growth at all levels while addressing learning loss related to disruptions caused by COVID-19, and identifying and working with at-risk students who make up our bottom 25% and Special Populations. In the coming year, we will maintain and expand all of the present academic programs with a continued emphasis on professional development and implementation related to the Florida State Standards, as we begin to prepare for the transition to the Florida B.E.S.T. Standards starting with full implementation in K-2 in year 2021. Given the uncertainty of COVID-19 for each student, we will focus heavily on diagnostic testing, standard-aligned spiraled instruction and intervention in math and reading to develop and implement personalized learning for each student. New technology skills and resources will be leveraged to meet student academic and social-emotional needs. The School's students will thrive as we navigate through these unprecedented challenges. The School will enrich each child's learning and social-emotional needs through the following: • Whole Child Approach — Emphasis will be placed on the "whole child" to ensure that academic rigor coexists with social responsibility. • Character Education — Continue to implement the School's Cloud-9 (K-5) and Second Step (6-8) programs along with our school-wide initiative to be designated as a No Place for Hate school. We will continue to encourage students, families and communities to work together as "upstanders". v • Mindfullness — Students will have opportunities to learn strategies to self-regulate, improve decision making, and reduce stress and anxiety through mindfulness exercises. • Challenging Curriculum — Offer high school level courses in the areas of Math, Science and Foreign Language. • Curriculum Alignment — Increase academic rigor through the vertical alignment of the School's reading, writing and math programs kindergarten through eighth grade. • Differentiation of Instruction — Provide specialized programs for at-risk learners, on-level learners and gifted students. • Technology Rich Environment — A combination of mobile learning labs, interactive technology, personal computing devices and virtual learning platforms, create a dynamic educational environment. The school community is an energized, vibrant hub of learning where problem solving and innovation are fostered. Imbedded professional development is central to ensuring staff are empowered with the knowledge and impetus to drive innovative instructional programming. • Extended School Day Programs/Activities — Offer a variety of opportunities including Before Care and After Care, Sports Study, several Dance programs, French Classes, Chess Club, Science Tutorial, Writing Tutorial, Reading and Math Computerized Program, Typing Program, Robotics, Mind Lab, Math Matters, Manner Academy, Art Enrichment and Saturday Academy. • Sponsored Clubs — Green Team, Model United Nations Club, Robotics Club, Coding Club and gender specific Mentoring Clubs. • Field Trips — Experience hands-on content, living history, ecological studies, guest authors and a variety of culturally rich opportunities through a combination of on and off campus field trips. • School-Wide Events — Organize various events such as Career Day, Red Ribbon Week, Arbor Day, Peace Day and Field Day. • Career Awareness and Entrepreneurship — Register all eighth grade students in a comprehensive course that will allow them to begin career planning. • STEAM (Science, Technology, Engineering, Art and Math) Initiative — Supporting the development and implementation of grade level specific projects focused on student creation, problem solving and interdisciplinary study. • Competitive Athletics — Compete at the middle school level in the International Athletic League. The School fields a boys and girls team for both basketball and soccer. Offerings also include a competitive flag football and volleyball teams as well as a Cheerleading Squad. • Intramural Athletics — Afford students at the middle school level opportunities to play intramural basketball and volleyball. • Family Events — Make available various events that include Meet and Greet, Open House, Kindergarten Kickoff, Student of the Month, Book Fair Family Night, Winter Showcase, Graduation Ceremonies, Talent Showcase and Quarterly Principal's Honor Roll Breakfasts. • Parent Education — Execute FSA ELA, math, writing and FCAT science nights that present parents with information related to state standards and accountability testing. Monthly parent workshops related to social, emotional and physical wellbeing of children and families. Monthly "Coffee Connections" showcasing the School's initiatives and accomplishments. An increased number of evening and virtual events will be held to accommodate working parents. vi • Transportation — Four (4) school buses are currently utilized to provide school bus service to approximately 370 students who live more than two (2) miles and no further than three and (3.5) miles from the School. • Safe School Campus — The City provides a full-time certified police officer who serves as a School Resource Officer. This individual provides instruction to students related to making strong life choices and is viewed as a role model. Security measures have been and continue to be reviewed and enhanced to ensure the safety of students and faculty. Expenditures The estimated 2021/2022 proposed budgeted expenditures contained within this budget total $10,558,599 and are balanced with the projected revenues. Personnel Services Personnel Services are budgeted at $7,217,564 or 68.36% of the budget and includes no new positions. Teacher compensation has been increased to reflect the performance pay plan instituted four (4) years ago in accordance with Florida Statute 1012.22, rewarding teachers who are rated developing, effective and highly effective. In addition, teacher compensation includes additional stipends that have been previously described. The total number of employees remains at 105 (96 full-time and 9 part-time). Included in the full-time positions are 88 instructional staff members and the School Nurse. The Principal, two (2) Assistant Principals and Trades Worker II are employees of the City while all other employees are under contract with CSUSA. c p . Lim e f �Zvi; p vii Charter School Fund Comparative Personnel Allocation Summary 2 -Year Presentation 2020/21 2021/22 Function/Job Class Full-Time Part-Time Total Full-Time Part-Time Total K-3 Basic 5101 Teacher 31.00 31.00 31.00 31.00 Other Certified Instruction Assistant Principal 1.00 1.00 1.00 1.00 ESE Teacher 1.00 1.00 1.00 1.00 Instructional Counselor 1.00 - 1.00 1.00 - 1.00 Teacher Assistant - 7.00 7.00 - 7.00 7.00 Administrative Assistant 1.00 - 1.00 1.00 - 1.00 Subtotal 35.00 7.00 42.00 35.00 7.00 42.00 4-8 Basic 5102 Teacher 44.00 - 44.00 44.00 - 44.00 Other Certified Instruction Assistant Principal 1.00 1.00 1.00 1.00 Math Coach 1.00 - 1.00 1.00 - 1.00 Comm Spec/Instructional Asst. - 1.00 1.00 - 1.00 1.00 Subtotal 46.00 1.00 47.00 46.00 1.00 47.00 Exceptional Student Program 5250 Teacher 2.00 - 2.00 2.00 - 2.00 Other Certified Instruction Dean of Student Services 1.00 1.00 1.00 1.00 Subtotal 3.00 3.00 3.00 3.00 Substitute Teachers 5901 Pool Sub 1.00 1.00 1.00 1.00 Instructional Media Services 6200 Media Specialist 1.00 - 1.00 1.00 - 1.00 Media Assistant - 1.00 1.00 - 1.00 1.00 Subtotal 1.00 1.00 2.00 1.00 1.00 2.00 School Administration 7300 Principal 1.00 - 1.00 1.00 - 1.00 Dean 1.00 1.00 1.00 1.00 Other Support Personnel Receptionist 2.00 2.00 2.00 2.00 Administrative Secretary 1.00 1.00 1.00 1.00 Registrar/Compliance/ESE Support 1.00 1.00 1.00 1.00 Business Manager 1.00 1.00 1.00 1.00 Netw ork/Computer Tech 1.00 1.00 1.00 1.00 School Nurse 1.00 1.00 1.00 1.00 Subtotal 9.00 9.00 9.00 9.00 Operation of Plant 7900 Other Support Personnel Trades Worker II 1.00 1.00 1.00 1.00 Subtotal 1.00 - 1.00 1.00 - 1.00 Total 96.00 9.00 105.00 96.00 9.00 105.00 VIII Full-Time Staff Comparison r 96 96 95.5 95 95 94.5 94 - 94 93.5 93 92.5 92 91.5 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 Operating Expenditures The operating expenditures total $2,637,535, representing 24.98% of the proposed budget. This is $327 more than the prior year and includes the following major items: • Other materials and supplies - $133,500 • Textbooks - $163,000 • Building maintenance contract - $197,658 • After School Programs - $160,000 • Field Trips and School Events - $162,000 • Transportation services contract - $217,757 • CSUSA planning/management fee - $306,000 • MDCPS administrative fee - $158,400 • Food services - $280,000 • Electricity - $130,000 • Repairs and maintenance - $118,500 Other Uses Other Uses budgeted expenditures total $535,000 (5.07% of the proposed budget) and primarily consist of an $85,000 Contingency and $444,000 in lease payments to the Debt Service Fund to cover school construction-related debt payments. Capital Outlay A total of $168,500 (1.60% of the proposed budget) has been budgeted to provide for technology enhancements that include the replacement of AV equipment, whiteboards and tablets. ix Summary Even during these very difficult and challenging economic times, due to the City Commission's commitment, continued interest and support in planning and conducting the School's financial operations in a responsible and progressive manner, I am able and pleased to submit this detailed budget document. The budget and its related funding levels representing the City's continued commitment to providing a school of excellence for our community under any circumstances. The 2021/2022 proposed budget contains funding levels to address the following key objectives: • Increases in teacher compensation designed to attract and retain highly-qualified teachers. • Hiring and retaining administrators and teachers who are well prepared for creating life-long learners in their students as well as acting as role models in their own quest for knowledge on the latest "best practices" in educational research to enhance their teaching abilities. • Putting into place a strong accountability system that will hold everyone at the School responsible for maximizing learning opportunities. • Creating a school climate that enables students and teachers to feel they are cared for, respected and contributing members of the School. • Maintain a low staff-pupil ratio in order to enhance the development of the individual strengths of each student. • Continuing to use data to evaluate the efficacy of instructional programs. • Developing a strong parent-teacher relationship. • Maximizing the use of technology embedded in the classroom instruction through the implementation of increased wireless network capabilities, mobile labs, classroom labs, interactive televisions, IPad carts and one-to-one computing to enhance instruction in all grades K-8. The preparation and formulation of this document could not have been accomplished without the assistance and dedicated efforts of the School's Administration and the Finance Department. I am also extremely grateful to the City Commission for their continued support in ensuring that this School remains the Aventura City of Excellence School. An Aventura City of Excellence School Governing Board Meeting will be held on April 15, 2021 to review the proposed budget document in detail. Please refer any questions relating to the enclosed budget to my attention. Respectfully submitted, W Ronald J. a son City Manag r x CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL Organization Chart f�CELLEM SCNZ"� ACES Governing Board City Manager 7 E SUSA Schoolnistrative/ Advisory cational Committee rvices Principal School Operations Vision Statement To join with our community to become the premier charter school in the nation, where academic excellence coexists with the promotion of innovation and exploration grounded in an atmosphere of social responsibility. xi F"Cl LENCE SCK"- THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK xii CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/2022 t"CILLENCE S(K"- INTRODUCTION 1 Organization and Operations The School is a special revenue fund found within the City's financial statements. The School commenced operations in August 2003 in the City and offers classes for kindergarten through eighth grade with a projected enrollment of 1,032 for the 2021/2022 proposed budget. The School is funded from public funds based on enrollment and may be eligible for grants in accordance with state and federal guidelines, including food service and capital outlay. The School can accept private donations and the City can incur debt for its operations. Reporting Entity The School operates under a charter granted by the sponsoring school district, the Miami- Dade County Public School District (the "District"). The current charter is effective until June 30, 2033 but provides for a renewal of up to 15 years by mutual agreement of both parties. In 2005, the School amended the charter to include grades sixth through eighth. In 2012, the School amended the charter to increase the School capacity from 972 to 1,032 over five (5) years commencing with fiscal year 2012/13. The School is owned and operated by the City, is part of the City's government and is not a separate legal entity or otherwise organized apart from the City. The City was incorporated in November 1995 and operates under a Commission-Manager form of government. Management Contract The City has a contract with Charter Schools USA ("CSUSA") for administrative and educational management services for the operations of the School. All School staff, except the Principal, two (2) Assistant Principals (Dean of Discipline & Operations and Dean of Curriculum) and the Trades Worker II, are employees of CSUSA. Total fees projected to be paid to the management company for fiscal year 2021/2022 are $306,000. The majority of the other expenditures that are reimbursed by the City to CSUSA relate to the teachers' salaries and benefits. The current agreement with CSUSA provides an initial term for five (5) years through June 30, 2023 with an additional renewal term of up to five (5) years upon agreement of both parties. School Advisory Committee ("SAC") The Charter School Advisory Committee was established to facilitate the achievement of the School's mission; for its members to serve on the Educational Excellence School Advisory Council ("EESAC") and to provide input to the City Manager and Principal regarding fundraising efforts, school budget and school issues. Members of SAC will be responsible for developing and implementing the School's fundraising projects. This is a working Committee as it relates to school fundraising efforts. The Board consists of five (5) members, each of whom are parents of the School's children, elected by the parents of school children. The representatives will be as follows: • kindergarten to fourth grade —two (2) representatives • fifth grade to eighth grade—two (2) representatives • At large kindergarten to eighth grade — one (1) representative 2 Budget Process and Procedures Budget Preparation/Development January: Meetings are held with the City Manager, Principal and school staff to develop Goals and to discuss issues that may impact the budget for the upcoming school year February: The following steps are taken to prepare preliminary revenue projections and forecasts developed by the Finance Department for the City Manager's review: • Forecast student enrollment. • The State's Florida Education Finance Program ("FEFP") per student allocation is projected by the State and provided to the School. • Capital Outlay funding is determined by the State based on available funding. March: The following steps are taken to forecast the School's personnel needs that are developed from input from the Principal and staff: • Review existing staffing requirements to ensure adequate coverage for student needs and new programs. • Review the current salary structure to ensure competitiveness within the School District. • Obtain benefit calculations such Pension; Health, Life and Disability Insurance; Dental Insurance and Workers' Compensation from CSUSA for each qualifying employee. April: Individual expenditure line items are developed by the Finance Department based on input from the Principal and through analysis of historical data. A draft of the budget document is prepared by the Finance Department which will be is reviewed by the City Manager and the Principal. April/May: The budget is reviewed by the School Advisory Committee. The City Manager submits the proposed budget to the City Commission (for adoption) who acts as the School's Board of Directors. June: The adopted budget is entered into the accounting system. July 1. The adopted budget becomes effective. Budget Adoption The Charter School budget is approved via Ordinance at two (2) City Commission public meetings scheduled for April 15, 2021 and May 4, 2021, respectively. The adopted budget is entered into the accounting system effective July 1, 2021. Budget Control/Monitoring Funds appropriated in the budget may be expended by and with the approval of the City Manager in accordance with the provisions of the City Charter and applicable law. Funds of 3 the City shall be expended in accordance with the appropriations provided in the budget and shall constitute an appropriation of the amounts specified therein. Supplemental appropriations or the reduction of appropriations, if any, shall be made in accordance with Section 4.07 of the City Charter. The budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to the Charter School Department for operating and capital expenditures may not be increased or decreased without specific authorization by a duly-enacted Ordinance affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from one (1) individual line item account to another, so long as the line item accounts are within the same department and fund. The "Personnel Allocation Summary" enumerates all of the School's authorized budgeted positions. The City Manager may amend said authorized budgeted positions in order to address the operating needs of the Department so long as sufficient budgeted funds are available. The budget is monitored on a monthly basis to track variances between actual and budgeted amounts. Significant variances are investigated and monitored for corrective action. Quarterly review meetings are held with the Principal and City Manager. Encumbrances do not constitute expenditures or liabilities in the current year, but instead are defined as commitments related to unperformed contracts for goods or services, which are only reported in governmental funds. Budget Amendment Upon the passage and adoption of the City's Charter School Fund Budget, if the City Manager determines that the department total will exceed its original appropriation, the City Manager is authorized to prepare such Ordinances for consideration by the City Commission as may be necessary and proper to modify any line item from the Budget. Basis of Accounting Basis of Accounting refers to the time period when revenues and expenditures are recognized in the accounts and reported on the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The accrual basis of accounting is followed for the proprietary fund types. The modified accrual basis of accounting is followed in the governmental fund types and the expendable trust funds type. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual, that is, when they are both measurable and available. Available means collectible within the current period or soon enough thereafter to pay current liabilities. Expenditures are generally recognized under the modified accrual accounting when the related fund liability is incurred. Exceptions to the general rule are principle and interest on general long-term debt which is recognized when due. The Charter School Fund Budget applies all applicable Government Accounting Standards Board ("GASB") pronouncements as well as the following pronouncements issued on or before November 30, 1989, unless those pronouncements conflict with or contradict GASB pronouncements: Financial Accounting Standards Board ("FASB") statements and interpretations, Accounting Principles Board ("APB") opinions and Accounting Research Bulletins ("ARB"s). 4 During June 1999, the GASB issued Statement No. 34. This statement established new accounting and financial reporting standards for state and local governments. The Charter School Fund implemented the new financial reporting requirements of GASB 34. Financial Policies The School's financial policies, as outlined below, set forth the basic framework for its overall fiscal management. Operating independently of changing circumstances and conditions, these policies assist the decision-making process of the City Manager and the School's Administration. These policies provide guidelines for evaluating both current activities and proposals for future programs. Most of the policies represent long-standing principles; traditions and practices that have guided the School in the past and have helped maintain financial stability. They are reviewed annually as a decision making tool and to ensure their continued relevance in an ever-changing environment. Operating Budget Policies 1. At a minimum, the School will maintain an accessible cash reserve equivalent to four (4) weeks of operating costs. 2. No new or expanded services shall be implemented without a corresponding revenue source or the implementation of trade-offs of expenditures or revenues at the same time. This applies to personnel, equipment and any other peripheral expenditures associated with the service. 3. The School shall continue to support a scheduled level of maintenance and replacement of its infrastructure. 4. The School shall support capital expenditures that reduce future operating costs. Capital Budget Policies 1. The School will develop a multi-year capital improvement plan that is updated annually. 2. The School will maintain its physical assets at a level adequate to protect the School's capital investment and minimize future maintenance and replacement costs. The budget will provide for the adequate maintenance and the orderly replacement of the capital equipment from current revenues wherever possible. 3. The School will provide sufficient funds to replace and upgrade equipment as well as to take advantage of new technology thereby ensuring that employees have safe and efficient tools to provide their service. It reflects a commitment to further automation and use of available technology to improve productivity in the School's work force. The objective for upgrading and replacing equipment includes: (1) normal replacement as equipment completes its useful life, (2) upgrades to new technology, and (3) additional equipment necessary to service the needs of the School. 4. The School will use the following criterion to evaluate the relative merit of each capital project. Capital expenditures will foster the goals of: a. Projects specifically included in an approved replacement schedule. b. Projects that reduce the cost of operations. c. Projects that significantly improve safety and reduce risk exposure. 5 Revenue Policies 1. The School will attempt to maintain a diversified and stable revenue system as a shelter from short-run fluctuations in any single revenue source. 2. The School will attempt to obtain new revenue sources as a way of ensuring a balanced budget. 3. The School will annually review fees/charges and will design or modify revenue systems to include provisions that automatically allow charges to grow at a rate that keeps pace with the cost of providing the service. Cash Management/Investment Policies 1. All cash received by the School's Business Manager is secured at the School until it is remitted (at least weekly) to the City's Customer Service Representative II who prepares it for prompt deposit by armored courier. 2. Investment of School funds will emphasize safety of capital, liquidity of funds and investment income. 3. The School will aggressively seek the collection of revenues, including any past due amounts owed. Reserve Policies The School will maintain a fund balance of at least $75,000. Accounting, Auditing, and Financial Reporting Policies 1. An independent audit will be performed annually. 2. The School will produce annual financial reports in accordance with Generally Accepted Accounting Principles ("GAAP") as outlined by the GASB. 3. In accordance with Chapter 10.850, Rules of the Auditor General of the State of Florida, the School is required to prepare special purpose financial statements. Section 10.855(4) states that the special purpose financial statements should present the charter school's financial position including the charter school's current and capital assets and current and long-term liabilities, and net position; and the changes in financial position. Philosophy and Essential Elements The School's staff believes that we have a responsibility to create a school climate that enables every individual to feel cared for, respected and to act as contributing members of the School culture. All students can learn and will be encouraged to strive for academic excellence and personal growth that will enable them to be productive and active members of society. In the practical application of this philosophy, opportunities shall be provided to: 1. Develop in each student and professional staff member a sense of self-worth and a positive self-concept. 2. Imbue such character traits as honesty, integrity, compassion, respect, cooperation, humility, happiness and responsibility toward each other, our community and our world. 3. Develop in each student an understanding of and responsibility for making positive personal and social choices. 6 4. Improve upon the quality of instruction and curriculum by increasing the effectiveness of teachers and their teaching through ongoing professional development. 5. Provide each student with experiences to develop an awareness of good health habits and attitudes for living by encouraging each student to perceive learning as a life-long continuing process from pre-school through adulthood. 6. Encourage, through educational reporting, City and District officials, the citizens of Aventura and the professional staff to support quality education in the School. 7. Use assessment data to identify and track student achievement and learning goals. 8. Develop school programs based on "best practices" to promote learning gains. 9. Develop strong parent-teacher-student relationships. 10. Provide a strong accountability system that holds everyone in the school community responsible for maximizing learning opportunities. 11. Provide a low student-teacher ratio in order to enhance the development of the individual strengths of each student. 12. Provide additional staff members for enrichment and remediation services. 13. Develop in each student the ability to think critically, make inferences, apply knowledge to new settings and use these skills to make wise choices. Curriculum The School implements the Florida Standards with fidelity and will fully incorporate the B.E.S.T. standards in alignment with the State of Florida's guidelines. ACES' goals for student learning are coordinated or integrated across different disciplines. The curriculum's sequence is rational, with more complex ideas building on simpler ones, respecting each student's developmental levels and prior learning. Teachers and students are accountable for all state and local assessments in addition to internal formal and informal assessments and observations. Classroom teachers utilize technology daily to reinforce instruction and offer opportunities for independent practice. Students in third through eighth grade will utilize Chromebooks throughout the day to enhance instruction, while students in kindergarten and first grade will have an iPad cart in each room and second-grade students will utilize laptop carts in their classes. The students have access to a multitude of online resources and individualized instructional programs at home and at the School. Sixth grade students enroll in a semester technology course, with an emphasis on keyboarding and critical thinking. Seventh grade students are required to enroll in a year-long Computer Concepts/Coding course designed to expose them to all facets of the technology available to them. Eighth grade students take a year-long technology aided career awareness and entrepreneurship course. Wireless internet access is available throughout the campus. The School offers a variety of programs to meet the needs of all learners. The English Language Learners ("ELL") program is offered to students who are working toward English language proficiency. Classroom teachers servicing ELL students have undergone special training related to strategies that enhance language acquisition. The School's ELL Coordinator collaborates with classroom teachers related to instructional modifications that aide in content comprehension. 7 Exceptional Education ("ESE") students are serviced within the general classroom, reducing social stigmas and enhancing the continuity of instruction. The ESE teachers collaborate with classroom teachers to ensure that "strategies for success" are implemented in all subject areas. Students with speech and language needs are serviced by a Speech and Language Pathologist and students with occupational therapy needs are serviced by a specialist. These programs are offered to students who qualify for services based on School District requirements. At-risk readers are targeted through a variety of intervention courses and strategies. The School's Collaboration Team teaches at-risk-readers in Kindergarten through eighth grade in small group settings. This supplemental reading program provides intensive instruction using research-based programs such as Wonders, Fundations, Reading Plus and I Ready. At-risk readers in middle school enroll in an intensive reading course which offers a one to one computing environment to target specific reading deficiencies. Students in need of additional support related to test-taking strategies, organization and study skills are enrolled in a specially designed elective class that provides support specific to their needs. The School is focused on meeting the needs of all students. To this end, the School offers a variety of extended school day programs. These programs target student needs and are offered both before and after school. These programs include small group writing instruction, focused math tutorials, science study group, civics study group and a Saturday reading and math academy. Gifted students in grades two - five receive "Gifted Instruction" in English Language Arts and reading daily. Project-based applications encompassing the sciences, arts, math, and language allow students an opportunity to combine their creativity and practical knowledge. Eligible students in middle school have an opportunity to enroll in gifted courses in English Language Arts. A science specialist works with all students, grades second through fifth grade on a weekly basis by providing integrated labs in their classrooms. A science lab program provides students with hands-on application of core curriculum. Students in fifth grade experiment in the science lab two (2) times per week. The lab facilitator co-teaches with the classroom teacher to ensure instruction and labs are seamlessly aligned. All middle school students enroll in comprehensive science courses that emphasize hands-on investigation. Students are exposed to eco-literacy through participation in the outdoor garden project. The School's modern language program places emphasis on four (4) basic components of language acquisition (e.g., listening, speaking, reading and writing). Students build an understanding of the relationship between perspectives and products of various cultures. Middle school students enroll in introduction to Spanish and can elect to take high school honors level Spanish I. The elementary Spanish program is offered to all kindergarten through fifth grade students and emphasizes cultures and conversational speaking. The School's middle school program offers academic rigor in conjunction with an extraordinary selection of extracurricular activities and elective programs. Students have the opportunity to enroll in high school honors level Spanish, Physical Science, Biology, Algebra 8 and Geometry and to select two (2) of eighteen (18) elective courses. Elective courses include Lead to Feed, Digital Communications, Modern Dance, Art, Guitar, Debate, Tech Squad, Robotics, Personal Fitness, Team Sports, Physical Education, Spanish, Peer Mentoring, Stage Craft, STEAM, Study Skills, Yoga and Drama. All middle school students are invited to participate in after-school teams including volleyball and basketball. The School also participates in the Independent Athletic League and offers competitive boys and girls basketball and competitive boys and girls soccer, competitive girls volleyball and boys flag football. These programs are funded through the school budget and are offered at no cost to students. Elementary school students also enjoy a variety of special subject classes daily. These subjects include art, physical education, technology, media, Spanish and music. Each Friday, Elementary students participate in a club. Clubs vary from year-to-year based on student interest and currently include the following; Karaoke, Baton, LEGO Builders, Just Dance, Peer Mentors, Puppet Theatre, Scrapbooking, Puzzle Mania, Contemporary Dance, Middle Eastern Dance, Drama and Improv., Chorus, Yoga, Basketball, Harry Potter and Zumba Kids. Performance Criteria Matrix ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL PERFORMANCE CRITERIA 2015116 2016117 2017/18 2018/19 2019/20 The State of Florida A+ Plan Grade shall be no lower than a"B". A A A A N/A Percent of parents that completed all 20 required volunteer hours by the end of the year. 100% 100% 100% 100% N/A Number of students enrolled shall be 95%of the number allowed by the School Charter. 100% 100% 100% 100% 100% The year-to-year retention rate shall be 90%. 98% 98% 98% 98% 95% The percentage of parents who on the Parent Sur\.ey agree or strongly agree to the statement that"I would recommend the Charter School to a friend"is 90%. 99% 99% 99% 97% 99% The audits required by State Law and the Charter shall indicate that the financial statements are presented fairly and that tests of compliance with laws and regulations and consideration ofthe internal ✓ ✓ ✓ ✓ ✓ control over financial reporting disclose no instances of non- All in All in All in All in All in compliance, nor any material weaknesses. Compliance 1 Compliance Compliance Compliance Compliance Class size and student/classroom teacher ratios shall be maintained ✓ ✓ ✓ ✓ ✓ throughout the school year at 18:1 for kindergarten through third grade All in All in All in All in All in and an merage of 22:1 for all grades fourth through eighth. Compliance Compliance Compliance Compliance Compliance Reading-Percent of Students in the School on grade Ie\,el and abo\,e in Reading. This is based on the Florida Standards and exhibited in proficiency on the Florida Standards Assessment("FSA"). 82% 84% 87% 87% N/A Math-Percent of Students in the School on grade Ie\,el and abo\,e in Math. This is based on the Florida Standards and exhibited in proficiency on the FSA. 1 88% 88% 95% 92% N/A All Students will achie\,e high science standards as measured by Sunshine State Standards Performance Standards. 86% 78% 82% 81% N/A N/A-did not apply in 2019/20 due to the impacts ofCOVID-19. 9 Budget Preparation Calendar FISCAL YEAR 2021/2022 TIMEFRAME RESPONSIBILITY ACTION REQUIRED January Principal & School Staff Meetings are held to develop Goals City Manager and to discuss issues that may impactthe upcoming school budget. February Finance Department Preliminary revenue projections and forecasts City Manager are developed. March Principal & School Staff Personnel needs are developed and Finance Department forecasted based on input from the Principal and School Staff. April Principal Individual expenditure line items are Finance Department developed based on input from the Principal and the analysis of historical data. Finance Department A draft of the budget document is City Manager prepared by the Finance Principal Department which will be reviewed by the City Manager and the Principal. April 13 School Advisory Committee The budget is reviewed by the School Advisory Committee. April 15 City Manager The City Manager submits the budget to City Commission the City Commission who acts as (the School's Board of Directors) the School's Board of Directors on 1st Reading. May 4 City Manager The City Manager submits the budget to Finance Department the City Commission who acts as (the School's Board of Directors) the School's Board of Directors on 2nd Reading. June 1 Finance Department The adopted budget is entered into the accounting system. July 1 School Department The adopted budget becomes effective. 10 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/2022 • 4RA 010� Cl LENCE S(K"- DEPARTMENT DESCRIPTION SUMMARY OF FUND 11 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/2022 DEPARTMENT DESCRIPTION This Department is responsible for the organization, operation and management of the City's Charter School. By focusing on low student teacher ratios, high academic standards and parental participation, the School provides a first class learning environment for the City's children. The School operations are provided in conjunction with a management services contract with Charter Schools USA. Budget Category Summary 2019/20 2020/21 2020121 2021/22 ACTUAL APPROVED HALF YEAR CITY MANAGER CATEGORY BUDGET ACTUAL PROPOSAL REVENUE PROJECTIONS State Shared Revenues $ 8,700,700 $ 8,634,115 $ 4,217,713 $ 8,779,250 Charges for Services 421,925 520,000 24,174 520,000 Miscellaneous Income 568,443 582,000 95,168 579,000 Other Non-Revenues 100,000 733,361 366,681 680,349 Total Revenues $ 9,791,068 $ 10,469,476 $ 4,703,736 $ 10,558,599 EXPENDITURES K-3 Basic 5101 $ 2,369,825 $ 2,720,373 $ 1,269,257 $ 2,795,679 4-8 Basic 5102 3,114,980 3,410,087 1,620,760 3,487,527 Exceptional Student Program 5250 349,422 291,163 147,846 289,400 Substitute Teachers 5901 320,332 147,076 74,833 146,887 Instructional Media Services 6200 73,203 99,852 43,150 113,734 School Administration7300 1,037,304 1,131,439 417,431 1,142,713 Pupil Transit Services 7800 167,443 213,490 42,022 217,757 Operation of Plant 7900 1,903,006 2,043,246 938,541 2,046,402 Child Care Supervision 9102 99,338 150,000 25,781 150,000 Capital Outlay 7400 446,492 262,750 76,786 168,500 Total Expenditures $ 9,881,345 $ 10,469,476 $ 4,656,407 $ 10,558,599 Budget Account Summary by Expenditure Function 2019120 2020121 2020/21 2021/22 ACTUAL APPROVED HALF YEAR CITY MANAGER CATEGORY RECAP BUDGET ACTUAL PROPOSAL Personnel Services $ 6,541,963 $ 7,034,518 $ 3,353,874 $ 7,217,564 Operating Expenditures 2,443,769 2,637,208 1,002,601 2,637,535 Other Uses 449,121 535,000 223,146 535,000 Capital Outlay 446,492 262,750 76,786 168,500 Total $ 9,881,345 $ 10,469,476 $ 4,656,407 $ 10,558,599 12 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/2022 �"CILLENCE SCK \- REVENUE PROJECTION RATIONALE 13 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL _'EW­CHARTER SCHOOL FUND 190IV REVENUE PROJECTIONS 2021122 SCHOOL 2019120 2020121 2020121 2021122 REVENUE ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL State Shared Revenues: 3359050 3261 School Lunch Reimbursement $ 72,532 $ 100,000 $ 22,368 $ 100,000 3359100 3310 Florida Education Finance Program(FEFP) 7,551,752 7,656,815 3,841,830 7,775,783 3359201 3361 Florida School Recognition Program Award: 102,330 101,000 - 101,000 3359301 3363 Best&Brightest 175,725 - - - 3359701 3495 E-Rate Program 32,275 12,000 1,000 12,000 3359800 3354 Transportation 107,993 134,300 54,592 135,790 3359910 3391 Capital Outlay 642,732 630,000 296,317 654,677 3316000 3340 Grant Revenue 15,361 - 1,606 - Subtotal $ 8,700,700 $ 8,634,115 $ 4,217,713 $ 8,779,250 Charges for Services: 3478050 3450 Food Service Fees $ 109,624 $ 180,000 $ 4,004 $ 180,000 3479050 3473 After School Programs 312,301 340,000 20,170 340,000 Subtotal $ 421,925 $ 520,000 $ 24,174 $ 520,000 Miscellaneous Income: 3611000 3431 Interest Earnings $ 51,093 $ 5,000 $ 3,836 $ 2,000 3661900 3495 Miscellaneous Revenues 200,684 200,000 18,957 200,000 3661910 3495 Sport Program Fundraising 5,704 9,000 96 9,000 3661955 3467 Field Trips/Special Programs 104,796 170,000 9,273 170,000 3665000 3469 Other Private Source Revenue 206,166 198,000 63,006 198,000 Subtotal r- $ 568,443 $ 582,000 $ 95,168 $ 579,000 Other Non-Revenues: 3811039 3610 Transfers In $ 100,000 $ 100,000 $ 50,000 $ 150,000 3999000 3489 Carryover 633,361 316,681 530,349 Subtotal $ 100,000 $ 733,361 $ 366,681 $ 680,349 Total Revenues $9,791,068 $ 10,469,476 $ 4,703,736 $ 10,558,599 Revenues The revenues available for allocation in the 2021/2022 proposed budget are anticipated to be $10,558,599. This is a net increase of $89,123 or .85% compared to the prior year budget resulting primarily from the following: • At the time this document was prepared the Florida Legislative Session was not yet complete. As a result, FTE revenue totals $7,775,783 and is based on an average of $7,535/student. This amount is in line with the most recent FTE invoice. Net of enrollment driven increases from 1,020 to 1,032 students, FTE funds are anticipated to remain relatively flat in comparison to the current year per capita amount. • Capital Outlay revenue totals $654,677 and is based on an average of $634/student. This amount is in line with the most recent FTE invoice and Capital Outlay Worksheet. Net of enrollment driven increases from 1,020 to 1,032 students, Capital Outlay funds are anticipated to remain relatively flat in comparison to the current year per capita amount. • Carryover funds total $530,349 which is a decrease of $103,012 (16.26%) from the current year. These funds will be utilized to- o Normal increases in teacher compensation (averaging about 2%). o Additional stipends in the amount of $196,275 that the City is providing to increase teacher compensation in lieu of the Miami-Dade Referendum. o Very conservative budgeted revenue projections in light of the global pandemic impact of COVID-19. 14 Revenue Projection Rationale FISCAL YEAR 2021/2022 State Shared Revenues — totals $8,779,250 and is based on multiple revenue categories primarily comprised of the following, School Lunch Reimbursement revenues — estimated to be $100,000. School Lunch Reimbursement $125,000 t $100,000 $75,000 $50,000 $zs,000 IMF[ $- ti°y�\yC� Florida Education Finance Program revenues — totals $7,775,783 and is based on an average of $7,535/student. As explained earlier, net of enrollment driven increases from 1,020 to 1,032 students, FTE funds are anticipated to remain relatively flat in comparison to the current year per capita amount. Florida Education Finance Program (FEFP) $7,500 0 - $7,000 4,4 S6,soo Transportation reimbursement revenue — totals $135,790 and is based on 370 students requiring bus service. Transportation $150,000 $Zzs,000 $Zoo,000 $75,000 $50,000 $25,000 S- 15 Capital Outlay revenue totals $654,677 and is anticipated to remain relatively flat in comparison to the current year per capita amount of $634/student. Capital Outlay includes the following: Local Capital Improvement Revenue — Passed by the Florida Legislature in 2017, HB 7069 requires school districts to give a proportionate share of local capital millage revenue to eligible charter schools operating in their county, with their share determined by the number of students each school enrolls. The law was subject to challenge by 14 school districts in the courts and was upheld by a circuit court in Tallahassee. Charges for Services — totals $520,000 is based on two (2) revenue categories comprised of the following: • Food Service Fees — estimated to be $180,000. • After School Programs — includes revenues derived from fees charged for After School Child Care and is estimated to be $340,000. Miscellaneous Income — totals $579,000 and is based on multiple revenue categories comprised of the following: • Avery conservatively budgeted Interest Earnings of $2,000. • Miscellaneous Revenues of $200,000 (i.e., Bazaar, Book Fair, Dress Down, NSF Checks, Teacher Appreciation Week Deposits, Upstanders MIS, Vending Revenue and Boosterthon Fundraiser). • Sport Program Fundraising of $9,000. • Field Trips/Special Programs of $170,000. • Other Private Source Revenue of $198,000 which is primarily derived from a revenue sharing agreement with Clear Channel for two (2) leases that generate billboard advertising revenue. Other Non-Revenues —totals $680,349 and is based on the following revenue categories: • Includes a $150,000 transfer from the City's General Fund for revenues generated from the City's Intersection Safety Camera Program. This represents a $50,000 increase over the current year. • Carryover which includes an allocation of fund balance of $530,349 from the accumulation of prior year surpluses to be utilized as outlined on the bottom of page 14. 16 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/2022 t"CILLENCE S(K"- BUDGETARY ACCOUNT SUMMARY BY EXPENDITURE FUNCTION 17 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2021/22 BUDGETARY ACCOUNT SUMMARY 190-6001-569 K-3 Basic 5101 SCHOOL 2019/20 2020/21 2020/21 2021/22 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1220 120 Teacher(31) $ 1,521,492 $ 1,650,124 $ 763,700 $ 1,692,750 1230 130 Other Certified Instruction(3) 168,343 211,055 94,729 203,784 Assistant Principal ESE Teacher Instructional Counselor 1250 150 Teacher Assistant Kindergarten Aides-P/T(7) 156,976 116,683 58,238 140,286 Administrative Assistant 1502 291 Bonuses 56,245 48,000 20,064 48,000 1503 291 Stipends 3,600 118,795 49,658 118,795 2101 221 Social Security-matching 137,778 157,276 72,113 161,787 2201 211 Pension 18,507 20,469 5,803 20,300 2301 231 Health, Life& Disability Insurance 171,691 243,621 113,872 256,590 2302 232 Dental Insurance 17,549 4,864 4,442 4,958 2401 241 Workers'Compensation 8,291 31,646 149 32,589 2501 250 Unemployment Compensation 2,459 4,000 332 4,000 Subtotal $ 2,262,931 $ 2,606,533 $ 1,183,100 $ 2,683,839 Operating Expenditures 4001 330 Travel/Conferences/Training $ 2,130 $ 4,000 $ 902 $ 4,000 4101 370 Communication Services 840 840 70 840 5290 590 Other Mat'I&Supply 32,692 35,000 18,278 35,000 5299 790 Miscellaneous Expense - 2,500 164 2,500 5410 521 Memberships/Dues/Subscription - 1,500 - 1,500 5411 520 Textbooks 71,232 70,000 66,743 68,000 Subtotal $ 106,894 $ 113,840 $ 86,157 $ 111,840 Total Function 5101 $ 2,369,825 $ 2,720,373 $ 1,269,257 $ 2,795,679 18 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2021/22 BUDGETARY ACCOUNT SUMMARY 190-6002569 4-8 Basic 5102 SCHOOL 2019/20 2020/21 2020/21 2021/22 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1220 120 Teacher(44) $ 2,202,983 $ 2,267,695 $ 1,063,239 $ 2,321,032 1230 130 Other Certified Instruction(2) 142,315 153,719 71,280 155,933 Assistant Principal Math Coach 1250 150 Comm Spec/Instructional Asst.-P/T 9,281 15,080 8,908 15,960 1502 291 Bonuses 67,061 60,000 25,081 60,000 1503 291 Stipends 5,100 204,082 85,309 204,082 2101 221 Social Security-matching 177,804 194,532 90,235 198,849 2201 211 Pension 20,841 24,300 8,683 24,903 2301 231 Health, Life& Disability Insurance 286,940 260,893 148,447 278,940 2302 232 Dental Insurance 27,108 4,962 3,944 5,101 2401 241 Workers'Compensation 11,582 38,984 258 39,887 2501 250 Unemployment Compensation 2,677 3,500 165 3,500 Subtotal $ 2,953,692 $ 3,227,747 $ 1,505,549 $ 3,308,187 Operating Expenditures 4001 330 Travel/Conferences/Training $ 11,757 $ 7,000 $ - $ 7,000 4101 370 Communication Services 840 840 420 840 5290 590 Other Mat'I&Supply 51,423 60,000 38,544 60,000 5299 790 Miscellaneous Expense - 1,500 - 1,500 5411 520 Textbooks 81,048 95,000 75,587 92,000 5901 791 Athletic Activities 16,220 18,000 660 18,000 Subtotal $ 161,288 $ 182,340 $ 115,211 $ 179,340 Total Function 5102 $ 3,114,980 $ 3,410,087 $ 1,620,760 $ 3,487,527 19 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2021/22 BUDGETARY ACCOUNT SUMMARY 190-6003-569 Exceptional Student Program 5250 SCHOOL 2019/20 2020/21 2020/21 2021/22 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1220 120 Teacher(2) $ 142,221 $ 110,221 $ 50,427 $ 110,170 1230 130 Other Certified Instruction(1) 72,082 75,993 34,634 74,378 Dean of Student Services 1502 291 Bonuses - 5,000 2,090 5,000 1503 291 Stipends - 7,094 2,965 7,094 2101 221 Social Security-matching 16,494 14,788 6,719 14,661 2201 211 Pension 558 1,397 381 1,384 2301 231 Health, Life&Disability Insurance 6,006 15,268 5,719 15,247 2302 232 Dental Insurance 609 423 194 513 2401 241 Workers'Compensation 1,072 2,979 - 2,953 2501 250 Unemployment Corn ensation 229 - - - Subtotal $ 239,271 $ 233,163 $ 103,129 $ 231,400 Operating Expenditures 3190 310 Prof&Tech Services-SPED $ 104,009 $ 51,000 $ 44,316 $ 51,000 4001 330 Travel/ConferenceslTraining 3,906 1,000 - 1,000 5290 590 Other Mat'I&Supply 2,236 5,000 401 5,000 5299 790 Miscellaneous Expense - 1,000 - 1,000 Subtotal $ 110,151 $ 58,000 $ 44,717 $ 58,000 Total Function 5250 $ 349,422 $ 291,163 $ 147,846 $ 289,400 20 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2021/22 BUDGETARY ACCOUNT SUMMARY 190-6004-569 Substitute Teachers 5901 SCHOOL 2019/20 2020/21 2020/21 2021/22 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1220 120 Pool Sub $ 97,039 $ 35,033 $ 59,901 $ 34,863 1225 140 Substitute Teacher- P/T 184,763 90,000 5,430 90,000 1502 291 Bonuses 4,327 500 208 500 1503 291 Stipends - 2,365 989 2,365 2101 221 Social Security-matching 16,705 9,746 4,587 9,733 2201 211 Pension 27 263 70 261 2301 231 Health, Life& Disability Insurance 16,725 6,009 3,372 6,008 2302 232 Dental Insurance 339 159 60 159 2401 241 Workers'Compensation - 2,001 - 1,998 2501 250 Unemployment Compensation 407 1,000 216 1,000 Total Function 5901 $ 320,332 $ 147,076 $ 74,833 $ 146,887 21 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2021/22 BUDGETARY ACCOUNT SUMMARY 190-6005-569 Instructional Media Services 6200 SCHOOL 2019/20 2020/21 2020/21 2021/22 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1230 130 Media Specialist&PfTAsst. $ 68,784 $ 70,936 $ 32,046 $ 76,220 1502 291 Bonuses - 2,500 1,046 2,500 1503 291 Stipends - 2,365 989 2,365 2101 221 Social Security-matching 4,927 5,607 2,511 6,012 2201 211 Pension 540 424 112 425 2301 231 Health, Life&Disability Insurance (2,916) 13,788 6,287 21,647 2302 232 Dental Insurance - 97 149 345 2401 241 Workers'Compensation 446 1,135 - 1,220 2501 250 Unemployment corn ensation 123 - 10 - Subtotal $ 71,904 $ 96,852 $ 43,150 $ 110,734 Operating Expenditures 5411 520 Textbooks $ 1,299 $ 3,000 $ - $ 3,000 Subtotal $ 1,299 $ 3,000 $ - $ 3,000 Total Function 6200 $ 73,203 $ 99,852 $ 43,150 $ 113,734 22 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2021/22 BUDGETARY ACCOUNT SUMMARY 190-6006569 School Administration 7300 SCHOOL 2019/20 2020/21 2020/21 2021/22 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1211 110 Administrators(2) $ 247,632 $ 205,047 $ 113,264 $ 197,291 Principal Dean 1260 160 Other Support Personnel(7) 301,371 294,481 154,070 333,359 Receptionist(2) Administrative Secretary Registrar/Compliance/ESE Support Business Manager Network/Computer Tech School Nurse 1502 291 Bonuses - 6,500 2,717 6,500 2101 221 Social Security-matching 38,756 38,214 20,255 40,595 2201 211 Pension 22,832 20,928 12,304 21,676 2301 231 Health,Life&Disability Insurance 43,832 49,593 34,065 25,726 2302 232 Dental Insurance 2,849 844 480 1,236 2401 241 Workers'Compensation 4,750 7,992 1,719 8,490 2501 251 Unemployment Compensation - 1,000 111 1,000 Subtotal $ 662,022 $ 624,599 $ 338,985 $ 635,873 Operating Expenditures 3114 750 After School Programs $ 101,756 $ 160,000 $ 6,763 $ 160,000 4001 330 Travel/Conferences/Training 4,286 12,000 2,100 12,000 4041 201 Automobile Allowance 5,415 5,400 2,700 5,400 4101 370 Communication Services 1,622 1,440 720 1,440 4855 790 Field Trips/School Events 94,651 162,000 385 162,000 4856 790 Special Events 148,908 140,000 43,229 140,000 5290 590 Other Mat'I&Supply 18,144 23,000 22,549 23,000 5410 521 Memberships/Dues/Subscription 500 3,000 - 3,000 Subtotal $ 375,282 $ 506,840 $ 78,446 $ 506,840 Total Function 7300 $ 1,037,304 $ 1,131,439 $ 417,431 $ 1,142,713 23 CITY OF AVENTUM AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2021/22 BUDGETARY ACCOUNT SUMMARY 190-6007-569 Pupil Transit Services 7800 SCHOOL 2019/20 2020/21 2020/21 2021/22 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Operating Expenditures 3190 310 Prof&Tech Services $ 167,443 $ 213,490 $ 42,022 $ 217,757 Total Function 7800 $ 167,443 $ 213,490 $ 42,022 $ 217,757 24 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2021122 BUDGETARY ACCOUNT SUMMARY 190-6008569 Operation of Plant 7900 SCHOOL 2019/20 2020/21 2020121 2021122 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER LCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Personnel Services 1260 160 Other Support Personnel $ 17,713 $ 76,512 $ 85,922 $ 77,509 Trades Worker II School Resource Officer Allocation 2101 221 Social Security-matching 1,359 3,405 2,631 3,481 2201 211 Pension 1,881 6,232 3,734 6,371 2301 231 Health,Life&Disability Insurance 9,105 11,197 10,731 12,081 2302 232 Dental Insurance 280 202 221 202 2401 241 Workers'Com ensation 1,473 1,000 1,889 1,000 Subto $ 31,811 $ 98,548 $ 105,128 $ 100,644 Operating Expenditures 3148 312 Planning/Management Fee-CSUSA $ 306,000 $ 306,000 $ 153,000 $ 306,000 3149 310 MDCPS Administrative Fee 152,628 155,100 85,449 158,400 3201 312 Accounting&Auditing Fees 12,000 12,240 12,200 11,000 3431 310 Contract-Food Services 205,693 280,000 27,013 280,000 4101 370 Communication Services 91,471 78,000 54,196 78,000 4301 430 Electricity 103,746 130,000 48,041 130,000 4320 380 Pub Ut Svc Other Energy Sv-Water 48,575 32,000 16,933 32,000 4440 360 Office Equip-Leasing Expense 31,237 38,000 14,035 38,000 4501 320 Insurance&Bond Premium 40,472 38,200 5,696 38,200 4620 350 Contract-Building Maintenance 217,568 188,658 89,200 188,658 4635 350 Repairs&Maintenance 185,477 110,000 74,327 110,000 5120 510 Computer Supplies/Software 22,579 36,500 29,827 35,500 5290 590 Other Mat'I&Supply 4,628 5,000 350 5,000 Subtotal $ 1,422,074 $ 1,409,698 $ 610,267 $ 1,410,758 Other Uses 5901 790 Contingency $ - $ 85,000 $ - $ 85,000 5905 790 AACC Expenses 5,121 6,000 1,146 6,000 9129 921 Lease Payments to City Debt Svice Fund 444,000 444,000 222,000 444,000 Subtotal $ 449,121 $ 535,000 $ 223,146 $ 535,000 Total Function 7900 $ 1,903,006 $ 2,043,246 $ 938,541 $ 2,046,402 25 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2021/22 BUDGETARY ACCOUNT SUMMARY 190-6009-569 Child Care Supervision 9102 SCHOOL 2019/20 2020/21 2020121 2021/22 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Operating Expenditures 3113 310 Contract-Recreation Programs $ 68,838 $ 114,000 $ 10,531 $ 114,000 4301 430 Electricity 10,000 10,000 5,000 10,000 4501 320 Insurance& Bond Premium 3,000 3,000 1,500 3,000 4620 350 Contract-Building Maintenance 9,000 9,000 4,500 9,000 4635 350 Repairs& Maintenance 8,500 8,500 4,250 8,500 5290 590 Other Mat'I&Supply - 5,500 - 5,500 Total Function 9102 $ 99,338 $ 150,000 $ 25,781 $ 150,000 26 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL CHARTER SCHOOL FUND 2021122 BUDGETARY ACCOUNT SUMMARY 190-6010-569 Capital Outlay 7400 SCHOOL 2019120 2020/21 2020121 2021/22 OBJECT ACTUAL APPROVED HALF YEAR CITY MANAGER ACCOUNT# CODE DESCRIPTION BUDGET ACTUAL PROPOSAL Capital Outlay 6401 692 Computer Equipment>5000 $ 71,032 $ 114,000 $ 13,036 $ 106,000 6402 643 Computer Equipment<5000 169,004 113,750 56,052 34,500 6410 640 Furniture,Fixture&Equipment 100,206 35,000 - - 6420 640 Repairs&Replacements 106,250 - 7,698 28,000 Total Function 7400 $ 446,492 $ 262,750 $ 76,786 $ 168,500 Computer Equipment>5000 This project consists of the regular replacement of whiteboards and network infrastructure atA CES.(G/L#190-6010-569.64-01) Replace Network Infrastructure $ 50,000 Replace AV Equipment and Whiteboards 40,000 Replace Server(s) 16,000 Subtotal $ 106,000 Computer Equipment<5000 This project consists of the regular replacement ofcomputers,tablets,servers and network infrastructure atACES.(G/L#190-6010-569.64-02) Tablets $ 30,000 Mobile Learning Computer Labs 3,000 Replace Color Laser Printer 1,500 Subtotal $ 34,500 Repairs&Replacements This project consists o f replacing air condi6oning units a t ACES.(G/L#190-6010-569.64-20) Replace 20 ton HVAC unit at ACES $ 28,000 $ 28,000 Tota $ 168,500 27 NT (III F"CILLENCE SCK" THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK 28 CITY OF AVENTURA AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FISCAL YEAR 2021/2022 t"CILLENCE S(K"- ADOPTING ORDINANCE 29 ORDINANCE NO. 2021- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR 2021/2022 (JULY 1 — JUNE 30), PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. The 2021/2022 Operating and Capital Improvement Program Budget for the Aventura City of Excellence School, a copy of said budget being attached hereto and made a part hereof as specifically as if set forth at length herein, be and the same is hereby established and adopted. Section 2. Expenditure of Funds Appropriated in the Budget Authorized. Funds appropriated in the Budget may be expended by and with the approval of the City Manager in accordance with the provisions of the City Charter and applicable law. Funds of the City shall be expended in accordance with the appropriations provided in the Budget adopted by this Ordinance and shall constitute an appropriation of the amounts specified therein. Supplemental appropriations or the reduction of appropriations, if any, shall be made in accordance with Section 4.07 of the City Charter. Section 3. Budgetary Control. The Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to the Charter School department for operating and capital expenses may not be increased or decreased without specific authorization by a duly-enacted Resolution affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. 30 Section 4. Personnel Authorization. The "Personnel Allocation Summary" enumerates all authorized budgeted positions. However, the City Manager may amend said authorized budgeted positions in order to address the operating needs of the department so long as sufficient budgeted funds are available. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said monies, but said monies shall only be disbursed and applied toward the purposes for which the said funds were received. To ensure the integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and where appropriate, placed into separate and individual trust and/or escrow accounts from which any money drawn may only be disbursed and applied within the limitations placed upon the Gift or Grant as aforesaid. Section 6. Amendments. Upon the passage and adoption of the Charter School Fund Budget for the City of Aventura, if the City Manager determines that the Department Total will exceed its original appropriation, the City Manager is hereby authorized and directed to prepare such Ordinances as may be necessary and proper to modify any line item from the Budget hereby. Section 7. Encumbrances. All outstanding encumbrances at June 30, 2021 shall lapse at that time; and all capital outlay encumbrances and/or capital outlay expenditures not spent during the fiscal year may be re-appropriated in the 2021/2022 fiscal year. Section 8. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall 31 remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 9. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner who moved its adoption on first reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Jonathan Evans Commissioner Rachel S. Friedland Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Vice Mayor Robert Shelley Mayor Enid Weisman The foregoing Ordinance was offered by Commissioner who moved its adoption on second reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Jonathan Evans Commissioner Rachel S. Friedland Commissioner Denise Landman Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Mayor Enid Weisman 32 PASSED on first reading this 15t" day of April, 2021 . PASSED AND ADOPTED on second reading this 4t" day of May, 2021 . ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 33 A B L I S H E I 2 II i II� NTURA CITY 0 CFILENCE SCHOO AVENTURA CITY OF EXCELLENCE SCHOOL 3333 NE 1881" Street Aventura, Florida 33180 Telephone: (305) 466-1499 Fax: (305) 466-1339 Website: www.aventuracharter.org ACES & DSAHS Academic Calendar 2021 to 2022 S M T W T F S S M T W T F S S M T W7k3 1 2 3 4 5 6 7 1 2 3 4 8 9 10 11 12 13 14 5 7 8 9 10 11 3 4 5 6 15 16 17 18 19 20 21 12 13 14 15 16 17 18 10 11 12 13 22 24 25 26 27 28 19 20 21 22 24 25 17 18 19 20 29 30 31 26 27 28 29 30 24 25 26 27t 2 30 31 mom S M T W T F S S M T W T F S S M T W T F S 1 2 3 4 5 6 1 3 4 1 7 8 9 10 12 13 5 6 7 8 9 10 11 4 5 6 7 8 R28 15 16 17 18 19 20 12 13 14 15 16 17 18 0 11 12 13 14 15 23 24 27 19 0 21 22 18 19 *20 21 22 29 30 26 PF27 28 29 3 *24 25 26 27 28 29 30 31 S M T W T F S S M T W T F S S M T W 1 2 3 4 5 1 4 5 6 7 8 9 10 11 12 6 7 8 11 12 3 *4 6 13 14 15 16 17 18 19 13 14 17 18 19 10 11 12 13 20 22 23 25 26 22 23 24 2 26 17 18 19 20 27 28 7 30 31 24 25 26 2777 I S M T W T F S S M T W T F S S M T W T F S 1 2 3 4 5 6 1 2 3 4 1 2 8 9 10 11 14L 11LI 5 6 7 8 *10 11 3 4 5 6 7 8 9 15 16 17 18 1 1 12 13 14 15 16 17 18 10 11 12 13 14 15 16 22 23 24 25 A, 2'p, 28 19 20 21 22 23 24 25 17 18 19 20 21 22 23 29 31 26 27 28 29 30 24 25 26 27 28 29 30 31 First Dom/ ast Day of School rofessional Development Day (No school for students) oliday(No school for students and teachers) School &Administrative Office Closed * Quarter Start and End Dates Report Cards Issued Progress Reports Issued Holiday Breaks (Winter/Spring) Professional Development Days after the first quarter may serve as inclement weather make-up days. ACES & DSAHS 2021-2022 School Calendar August 9, 2021 First Day for New Teachers (NTI) August 12, 2021 First Day for Returning Teachers (RTC) August 23, 2021 First Day for Students/Start of Quarter 1 September 6, 2021 Labor Day Holiday—School Closed September 7, 2021 Professional Development Day—No Scho old Students September 16, 2021 Professional Development Day—No School for Students September 23, 2021 Quarter 1 Progress Reports October 28, 2021 End of Quarter 1 October 29, 2021 Start of Quarter 2 November 1, 2021 Professional Development Day—No School for Students November 4, 2021 Quarter 1 Report C ds November 11, 2021 Veteran's Day Holida -School Closed November 22-26, 2021 Fall Break—No School for Students and Teachers School Closed 11/25-11/26 December 2, 2021 Quarter 2 Progress Reports December 20, 2021-December 31, 2021 Winter Break—No School for Students and Teachers— School Closed 12/23-12/24 and 12/30-12/31 January 17, 2022 Martin Luther King Jr. Day—School Closed January 20, 2022 End of Quarter 2 January 21, 2022 Professional Development Day—No School for Students January 24, 2022 Start of Quarter 3 February 3, 2022 Quarter 2 Report Cards February 21, 2022 ` President's Day Holiday—School Closed February 24, 2022 Quarter 3 Progress Reports April 1, 2022 End of Quarter 3 March 21-March 25 Spring Break—No School for Students and Teachers April 4 20'22 Start of Quarter 4 April 1 2022 Quarter 3 Report Cards April 2022 Professional Development Day—No School for Students May 5, 2022 Quarter 4 Progress Reports May 30, 2022 Memorial Day Holiday—School Closed June 10, 2022 End of Quarter 4/ Last Day for Students& Teachers *Non-student days after Q1 may be used for inclement weather makeup days. 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