05-17-2022 Special Workshop Agenda The C' y of City Commission
Aven" ura
Special Workshop
May 17, 2022
9:00 a.m.
Aventura Government Center
5t" Floor Executive Conference Room
19200 W. Country Club Drive, Aventura, FL 33180
AGENDA
1. Call to Order/Roll Call
2. Review: Aventura City Commission, Acting in its Capacity as the Governing Board for
the Aventura City of Excellence School (ACES), - Review of Charter School Operating
and Capital Budget for the Aventura City of Excellence School for Fiscal Year
2022/2023 (July 1 — June 30) (City Manager)*
Future Action Required. Ordinance
3. Review: Aventura City Commission, Acting in its Capacity as the Governing Board for
the Don Soffer Aventura High School (DSAHS), - Review of the Don Soffer Aventura
High School Budget Fund 191 For Fiscal Year 2022/2023 (July 1 — June 30)
(City Manager)*
Future Action Required: Ordinance
4. Adjournment
* Back-up Information Exists
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 proceeding. One or more members of the City of Aventura Advisory Boards
may participate in the meeting.Agenda items are available online at cityofaventura.com for viewing and printing.Copies of agenda items can also
be requested through the Office of the City Clerk at 305-466-8901 or cityclerk@cityofaventura.com.
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 School (ACES)
FROM: Ronald J. Wasson, City Manager C42-
DATE- May 13, 2022
SUBJECT: Review of Charter School Operating and Capital Budget for the
Aventura City of Excellence School for Fiscal Year 2022/2023 (July
1 — June 30) (City Manager)
May 17, 2022 City Commission Special Workshop Agenda Item 2
The attached Charter School Operating and Capital Budget for the Aventura City of
Excellence School for Fiscal Year 2022/2023 (July 1 — June 30) is submitted for the City
Commission's review and approval.
If you have any questions please feel free to contact me.
RJW/act
Attachment
CCO2060-22
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City of Aventura l
Aventura City of Excellence School Fx(fry,FyA„oo� Cl r,
Charter School Budget
FISCAL_ YEAR 2022/A6*wi,,i....
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
CHARTER SCHOOL FUND BUDGET
FISCAL YEAR 2022/2023
ES
AGL
Board of Directors
Mayor Enid Weisman
Commissioner Rachel S. Friedland
Commissioner Billy Joel
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
IN
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CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
CHARTER SCHOOL FUND BUDGET
FISCAL YEAR 2022/2023
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
Substitute Teachers 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
11
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City ®f a :
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Aventura.
vGovernment Center ACES
19200 West Country Club Drive Cultivating Community
Aventura, Florida 33180
Office of the City Manager
May 11, 2022
The Honorable Mayor and City Commission
Aventura City of Excellence School Board of Directors
City of Aventura
Aventura, Florida 33180
RE: 2022/2023 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,
2022, for your review and consideration. This budget document represents the Aventura City
of Excellence School's (the "School") 20t" 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 and for the last two years, 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 altered 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. With the rollout of the COVID-19 vaccine in FY 2021, things
are slowly returning to normal and we can see the light at the end of the tunnel. Since the
pandemic's full financial impact is unknown at this time, the Administration has prepared a
i
conservative budget by holding most operating revenues and expenditures relatively flat and
increasing teacher compensation where needed.
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 continue to
stabilize and completely return to a "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 2022/2023 operating budget has increased over the prior year by $1,097,430 or 10.4%,
primarily due to the items which have been highlighted below-
1. At the time this document was prepared the Florida Legislative Session approved a
4.36% increase for Miami-Dade County. The Administration projected revenue totals
of $8,111,374 and is based on a 4.36% increase for an average of $7,860/student.
This amount is calculated with data from the most recent FTE invoice. Enrollment of
1,032 students is flat compared to prior year, however, FTE funds are anticipated to
increase by 4.36% 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. Fourteen (14) new positions funded by the Elementary and Secondary School
Emergency Relief ("ESSER") Fund through the Coronavirus Aid Relief and
Economic Security ("CARES")Act. Grant revenue of$767,378 will fund personnel
costs for the 14 positions.
3. Increases to capital outlay for the replacement of laptops, tablets, an AC unit and
phone system upgrade. These costs total $311,500 and will also be funded by the
ESSER grant.
4. 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.
5. 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.
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.
ii
Summary of All Budgetary Funds
The total proposed budget for 2022/2023, including all operating and capital outlay, is
$11,656,029 and is broken down into the following categories:
• Personnel Services — $8,113,209 or 69.6%
• Operating Expenditures — $2,592,320 or 22.2%
• Other Uses — $500,000 or 4.3% (primarily consisting of an $50,000 Contingency and
$444,000 in lease payments to the Debt Service Fund to cover school construction-
related debt payments.
• Capital Outlay — $450,500 or 3.9%. The School has received and will receive
additional Federal Funding as the Federal government continues to respond to the
COVID-19 pandemic. The School will 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
4.3% 3.9%
Operating
Expenditures
22.2%
Personnel Services
69.6%
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 $1,097,430 or 10.4%, respectively.
iii
Charter School Budget Category Summary
Increase
2021/22 2022/23 (Decrease) % Change
State Shared Revenues $ 8,779,250 $ 10,236,374 $ 1,457,124 16.6%
Charges for Services 520,000 346,000 (174,000) -33.5%
Miscellaneous Income 579,000 579,000 - 0.0%
Other Non-Revenues 680,349 494,655 (185,694) -27.3%
$ 10,558,599 $ 11,656,029 $ 1,097,430 10.4%
Expenditures
K-3 Basic 5101 $ 2,795,679 $ 3,016,263 $ 220,584 7.9%
4-8 Basic 5102 3,487,527 3,811,537 324,010 9.3%
Exceptional Student Program 5250 289,400 385,404 96,004 33.2%
Substitute Teachers 5901 146,887 267,288 120,401 82.0%
Instructional Media Services 6200 113,734 113,230 (504) -0.4%
School Administration 7300 1,142,713 1,257,616 114,903 10.1%
Pupil Transit Services 7800 217,757 279,842 62,085 28.5%
Operation of Plant 7900 2,046,402 2,038,349 (8,053) -0.4%
Child Care Supervision 9102 150,000 36,000 (114,000) -76.0%
Capital Outlay 7400 168,500 450,500 282,000 167.4%
Total Expenditures $ 10,558,599 $ 11,656,029 $ 1,097,430 10.4%
Charter School Fund
This fund is used to account for revenues and expenditures specifically earmarked for the
City's Charter School (i.e., operating and capital revenues and expenditures).
Charter School Fund Budget Revenues
State Shared
Revenues
87.8%
Charges for Services
3.0%
Miscellaneous
Income
5.0%
�I Other Non-Revenues
4.2%
Iv
Charter School Fund Budget Expenditures
Substitute Teachers
Exceptional Student 5901 Instructional Media
Program 5250 2.3% Services 6200
3.3%
School
Administration 7300
10.8%
4-8 Basic 5102
32.7% Operation of Plant Pupil Transit
7900 Services 7800
17.5% 2.4%
K-3 Basic 5101
25.9%
4
r
Child Care Supervision
9102
0.3%
Capital Outlay 7400
3.9%
During the past year a great deal of time and effort was expended on professional
development and curriculum alignment based on Florida's B.E.S.T. Standards, Science
of Reading, and Social Emotional Learning. A strong focus has been placed on
increasing parental involvement, student accountability, and data-driven instructional
decisions in all grades and core subjects. ACES continues to maintain 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 B.E.S.T. Standards while implementing and integrating Cambridge curriculum.
Given the uncertainty around the new progress monitoring assessment system, 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. ACES 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
v
a No Place for Hate school. We will continue to encourage students, families and
communities to work together as "upstanders".
• Mindfulness — 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
while collaborating with Don Soffer Aventura High School to increase vertical
alignment.
• 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.
vi
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.
• 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 2022/2023 proposed budgeted expenditures contained within this budget total
$11,656,029 and are balanced with the projected revenues.
Personnel Services
Personnel Services are budgeted at $8,113,209 or 69.6% of the budget and includes 14 new
positions. All 14 positions will be funded by the Elementary and Secondary School
Emergency Relief (ESSER) grant. 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 increased to 119 (108 full-time and 11 part-time).
Included in the full-time positions are 97 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.
vii
Charter School Fund
Comparative Personnel Allocation Summary
2 -Year Presentation
2021/22 2022/23
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
Grant Funded positions (ESSR)
Teachers/Administration Support - - - 12.00 2.00 14.00
Total 96.00 9.00 105.00 108.00 11.00 119.00
VIII
Full-Time Staff Comparison
110 108
105
100
96 96
9
95 93 94 94
90
85
2016/17 2017/18 2018/19 2019120 2020/21 2021/22 2022/23
Operating Expenditures
The operating expenditures total $2,592,320, representing 22.2% of the proposed budget.
This is $42,215 less than the prior year and includes the following major items:
• Other materials and supplies - $133,500
• Textbooks - $163,000
• Building maintenance contract - $223,658
• After School Programs - $100,000
• Field Trips and School Events - $162,000
• Transportation services contract - $279,842
• CSUSA planning/management fee - $306,000
• MDCPS administrative fee - $158,100
• Food services - $280,000
• Electricity - $130,000
• Repairs and maintenance - $103,500
Other Uses
Other Uses budgeted expenditures total $500,000 (4.3% of the proposed budget) and
primarily consist of an $50,000 Contingency and $444,000 in lease payments to the Debt
Service Fund to cover school construction-related debt payments.
Capital Outlay
A total of $450,500 (3.9% of the proposed budget) has been budgeted to provide for
technology enhancements that include the replacement of staff laptops, student tablets, a
phone system upgrade, middle school boys restroom renovation and replacement of an
HVAC unit.
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 2022/2023 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
Special City Commission Workshop will be held on May 17, 2022 to review the proposed
budget document in detail. Please refer any questions relating to the enclosed budget to my
attention.
Respectfully submitted,
Ronald J. sson
City Manager
x
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
Organization Chart
X��LENC€SCHa��
ACES
Governing
Board
City
Manager
CSUSA
Administrative/ school
Educational Advisory
Services Committee
Principal
k
School
Operations
L
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
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xii
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/2023
fX ILLENCECSCW""
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 2022/2023 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 Student Services 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 2022/2023 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.
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
schoolyear
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 May 17, 2022 and June 14, 2022, respectively. The adopted budget
is entered into the accounting system effective July 1, 2022.
Budget Control/Monitoring
Funds appropriated in the budget may be expended by and with the approval of the City
Manager in accordance with the provisions of the City Charter and applicable law. Funds of the
City shall be expended in accordance with the appropriations provided in the budget and shall
3
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 they have a responsibility to create a school climate that
enables every individual to feel cared for, respected and to act as contributing members of
the School culture. All students can learn and will be encouraged to strive for academic
excellence and personal growth that will enable them to be productive and active members
of society. In the practical application of this philosophy, opportunities shall be provided to-
1. Develop in each student and professional staff member a sense of self-worth and a
positive self-concept.
2. Imbue such character traits as honesty, integrity, compassion, respect, cooperation,
humility, happiness and responsibility toward each other, our community and our
world.
3. Develop in each student an understanding of and responsibility for making positive
personal and social choices.
4. Improve upon the quality of instruction and curriculum by increasing the effectiveness
of teachers and their teaching through ongoing professional development.
6
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 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 second through eighth grade will utilize Chromebooks
throughout the day to enhance instruction, while students in kindergarten and first grade have
an iPad cart in each. 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.
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.
7
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, after-school tutoring and a
Saturday reading and math academy.
Gifted students in grades Kindergarten through eighth grades will 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.
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 1. 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 Cambridge Pre-AICE courses in math and
science in addition to Honors Spanish. All student select one (1) of eighteen (18) elective
courses. Elective courses include Digital Communications, Modern Dance, Art, Guitar,
Debate, Tech Squad, Robotics, Personal Fitness, Team Sports, Physical Education, Spanish,
Peer Mentoring, Gardening, 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
8
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 ACTUAL
PERFORMANCE CRITERIA 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21
The State of Florida A+Plan Grade shall be no lower than a"B". A A A A N/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 100%
Number of students enrolled shall be 95%of the number allowed by
the School Charter. 100% 100% 100% 100% 100% 100%
The year-to-year staff retention rate shall be 90%. 98% 98% 98% 98% 95% 93%
The percentage of parents who on the Parent Survey agree or strongly
agree to the statement that"I would recommend the Charter School
to a friend"is 90%. 99% 99% 99% 97% 99% 99%
The audits required by State Law and the Charter shall indicate that
the financial statements are presented fairly and that tests of
compliance with laws and regulations and consideration of the internal ✓ ✓ ✓ ✓ ✓ ✓
control over financial reporting disclose no instances of non- All in All in All in All in All in All in
compliance, nor any material weaknesses. Compliance Compliance Compliance Compliance Compliance Compliance
Class size and student/classroom teacher ratios shall be maintained ✓ ✓ ✓ ✓ ✓ ✓
throughout the school year at 18:1 for kindergarten through third grade All in All in All in All in All in All in
and an average of 22:1 for all grades fourth through eighth. Compliance Compliance Compliance Compliance Compliance Compliance
Reading-Percent of Students in the School on grade level and above
in Reading. This is based on the Florida Standards and exhibited in
proficiency on the Florida Standards Assessment("FSA"). 82% 84% 87% 87% N/A 80%
Math-Percent of Students in the School on grade level and above in
Math. This is based on the Florida Standards and exhibited in
proficiency on the FSA. 88% 88% 95% 92% N/A 81%
All Students will achieve high science standards as measured by
Sunshine State Standards Performance Standards. 86% 78% 82% 81% N/A 70%
N/A-did not apply in 2019/20 and 2020/21 due to the impacts of COVID-19.
9
Budget Preparation Calendar
FISCAL YEAR 2022/2023
TIMEFRAME RESPONSIBILITY ACTION REQUIRED
January Principal & School Staff Meetings are held to develop Goals
City Manager and to discuss issues that may
impact the upcoming school budget.
February Finance Department Preliminary revenue projections and
City Manager forecasts 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
Finance Department are 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 27 School Advisory Committee The budget is reviewed by the
School Advisory Committee.
May 17 City Manager The City Manager submits the
City Commission budget to the City Commission who
(the School's Board of Directors) acts as the School's Board of
Directors on 1st Reading.
June 14 City Manager The City Manager submits the
City Commission budget to the City Commission who
(the School's Board of Directors) acts as the School's Board of
Directors on 2nd Reading.
June 15 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 2022/2023
0
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DEPARTMENT DESCRIPTION
SUMMARY OF FUND
11
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/2023
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
2020/21 2021/22 2021/22 2021/22 2022/23
APPROVED ACTUAL PROJECTED CITY MANAGER
ACTUAL BUDGET 3/31/2022 6/30/2022 PROPOSAL
State Shared Revenues $ 8,786,523 $ 8,779,250 $ 6,548,989 $ 9,044,026 $ 10,236,374
Charges for Services 147,031 520,000 132,857 180,000 346,000
Miscellaneous Income 253,251 579,000 636,269 680,231 579,000
Other Non-Revenues 100,000 680,349 510,262 680,349 494,655
$ 9,286,805 $ 10,558,599 $ 7,828,377 $ 10,584,606 $ 11,656,029
EXPENDITURES
K-3 Basic $ 2,766,754 $ 2,795,679 $ 2,303,226 $ 2,988,044 $ 3,016,263
4-8 Basic 3,480,470 3,487,527 2,992,656 3,830,094 3,811,537
Exceptional Student Program 370,978 289,400 246,156 323,067 385,404
Substitute Teachers 186,894 146,887 136,844 176,218 267,288
Instructional Media Services 102,717 113,734 82,024 109,317 113,230
School Administration 945,715 1,142,713 848,099 1,105,840 1,257,616
Pupil Transit Services 194,582 217,757 143,852 217,757 279,842
Operation of Plant 1,926,690 2,046,402 1,472,046 1,948,848 2,038,349
Child Care Supervision 68,827 150,000 24,417 22,500 36,000
Capital Outlay 412,193 168,500 268,245 328,463 450,500
�Wenditures $ 10,455,820 $ 10,558,599 $ 8,517,565 $ 11,050,148 $ 11,656,029
Budget Account Summary by Expenditure Function
2020121 2021122 2021122 2021122 2022123
APPROVED ACTUAL PROJECTED CITY MANAGER
ECATEGORYRECAP ACTUAL BUDGET 313112022 613012022 PROPOSAL
Personnel Services $ 7,298,311 $ 7,217,564 $ 5,731,947 $ 7,568,240 $ 8,113,209
Operating Expenditures 2,300,170 2,637,535 2,184,373 2,709,445 2,592,320
Other Uses 445,146 535,000 333,000 444,000 500,000
Capital Outlay 412,193 168,500 268,245 328,463 450,500
Total $ 10,455,820 $ 10,558,599 $ 8,517,565 $ 11,050,148 $ 11,656,029
12
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/2023
0
rNTURA
�'�FLLEHCECSCK '
REVENUE PROJECTION
RATIONALE
13
2020/21 2021/22 2021/22 2021/22 2022/23
APPROVED ACTUAL PROJECTED CITY MANAGER
DESCRIPTION ACTUAL BUDGET 3/31/2022 6/30/2022 PROPOSAL
State Shared Revenues:
School Lunch Reimbursement $ 115,433 $ 100,000 $ 151,704 $ 200,000 $ 100,000
Florida Education Finance Program(FEFP) 7,880,543 7,775,783 5,780,244 7,785,296 8,111,374
Florida School Recognition Program Awards i - 101,000 94,030 94,030 -
E-Rate Program 28,954 12,000 - - 12,000
Transportation 42,572 135,790 39,356 55,000 164,650
Capital Outlay 658,364 654,677 483,655 595,007 719,472
Grant Revenue 60,657 - - 314,694 1,128,878
Subtotal $ 8,786,523 $ 8,779,250 $ 6,548,989 $ 9,044,026 $ 10,236,374
Charges for Services:
Food Service Fees $ 32,040 $ 180,000 $ 37,149 $ 50,000 $ 180,000
After School Programs 114,991 340,000 95,708 130,000 166,000
Subtotal $ 147,031 $ 520,000 $ 132,857 $ 180,000 $ 346,000
Miscellaneous Income:
Interest Earnings $ 6,435 $ 2,000 $ (3,206) $ - $ 2,000
Miscellaneous Revenues 58,583 200,000 53,918 70,000 200,000
Sport Program Fundraising 2,228 9,000 6,477 9,000 9,000
Field Trips/Special Programs 22,587 170,000 77,849 100,000 170,000
Other Private Source Revenue 163,418 198,000 501,231 501,231 198,000
$ 253,251 $ 579,000 $ 636,269 $ 680,231 $ 579,000
Other Non-Revenues:
Transfers In $ 100,000 $ 150,000 $ 112,500 $ 150,000 $ 150,000
Carryover - 530,349 397,762 530,349 344,655
Subtotal $ 100,000 $ 680,349 $ 510,262 $ 680,349 $ 494,655
Total Revenues $ 9,286,805 $10,558,599 $ 7,828,377 $ 10,584,606 $ 11,656,029
Revenues
The revenues available for allocation in the 2022/2023 proposed budget are anticipated to be
$11,656,029. This is a net increase of$1,097,430 or 10.4% compared to the prior year budget
resulting primarily from the following:
• At the time this document was prepared the Florida Legislative Session approved a
4.36% increase for Miami-Dade County. The Administration projected revenue totals
of $8,111,374 and is based on a 4.36% increase for an average of $7,860/student.
This amount is calculated with data from the most recent FTE invoice. Enrollment of
1,032 students is flat compared to prior year, however, FTE funds are anticipated to
increase by 4.36% in comparison to the current year per capita amount.
• Grant funding was allocated to ACES through the Coronavirus Aid Relief and
Economic Security ("CARES") Act for the Elementary and Secondary School
Emergency Relief("ESSER") Fund. Grant revenue of$1,128,878 will mostly fund
personnel costs for 14 positions as well as capital items such as replacement of
laptops, tablets and an AC unit.
• Capital Outlay revenue totals $719,472 and is based on an average of $697/student.
This amount is in line with the most recent FTE invoice and Capital Outlay Worksheet.
With flat enrollment versus the current year, Capital Outlay funds are anticipated to
14
remain relatively flat in comparison to the current year per capita amount.
• Carryover funds total $344,655 which is a decrease of $185,694 (35.0%) from the
current year. These funds will be utilized for:
o Normal increases in teacher compensation (averaging about 2.5%).
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 Conservative budgeted revenue projections in light of the global pandemic
impact of COVID-19.
Revenue Projection Rationale
FISCAL YEAR 2022/2023
State Shared Revenues — totals $10,236,374 and is based on multiple revenue categories
primarily comprised of the following:
School Lunch Reimbursement Revenues — estimated to be $100,000.
School Lunch Reimbursement
$125,000
$100,000
$75,000
$50,000
$25,000
$
Florida Education Finance Program Revenues — totals $8,111,374 and is based on an
average of$7,860/student. FTE funds are anticipated to increase by 4.36% in comparison to
the current year per capita amount.
Florida Education Finance Program
(FEFP)
$1,500
C
f0
$7,000
$6,500
15
Transportation Reimbursement Revenue — totals $164,650 and is based on 370 students
requiring bus service.
Transportation
$175,000
$150,000
$125,000
$1oo,00a
$75,000
$50,000
$zs,00
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Capital Outlay revenue totals $719,472 and is anticipated to increase by 9% in comparison
to the current year per capita amount. 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 $346,000 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
Programs and is estimated to be $166,000.
Miscellaneous Income — totals $579,000 and is based on multiple revenue categories
comprised of the following:
• A very 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 $494,655 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 which is flat versus the prior year.
• Carryover which includes an allocation of fund balance of $344,655 from the
accumulation of prior year surpluses to be utilized as outlined on page 15.
16
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/2023
fX ILLENCECSCW""
BUDGETARY ACCOUNT SUMMARY
BY
EXPENDITURE FUNCTION
17
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
CHARTER SCHOOL FUND
2022/23
BUDGETARY ACCOUNT SUMMARY
190-6001-569
K-3 Basic 5101
SCHOOL 2020/21 2021/22 2021/22 2021/22 2022123
OBJECT APPROVED ACTUAL PROJECTED CITY MANAGER
ACCT# CODE DESCRIPTION ACTUAL BUDGET 3/31/2022 6/30/2022 PROPOSAL
Personnel Services
1220 120 Teacher(31)Grant funded(3) $ 1,693,361 $ 1,692,750 $ 1,306,884 $ 1,740,000 $ 1,862,037
1230 130 Other Certified Instruction(3) 216,710 203,784 158,174 205,000 207,326
Assistant Principal
ESE Teacher
Instructional Counselor
1250 150 Teacher Assistant
Kindergarten Aides-PIT(7) 124,273 140,286 97,555 132,000 141,696
Administrative Assistant
1502 291 Bonuses 42,725 48,000 34,997 40,000 -
1503 291 Stipends 120,719 118,795 86,613 118,795 118,795
2101 221 Social Security-matching 160,266 161,787 123,456 161,787 175,116
2201 211 Pension 14,561 20,300 9,926 15,000 21,607
2301 231 Health,Life&Disability Insurance 259,843 256,590 233,872 310,000 324,461
2302 232 Dental Insurance 5,164 4,958 1,527 2,500 6,008
2401 241 Workers'Compensation 8,078 32,589 14,538 20,000 35,377
2501 250 Unemployment Com ensation 1,885 4,000 5,355 6,000 4,000
Subtotal $ 2,647,585 $ 2,683,839 $ 2,072,897 $ 2,751,082 $ 2,896,423
Operating Expenditures
4001 330 Travel/Conferences/Training $ 3,627 $ 4,000 $ 19,079 $ 22,000 $ 12,000
4101 370 Communication Services 70 840 - 840 840
5290 590 Other Matl&Supply 42,517 35,000 60,628 62,000 35,000
5299 790 Miscellaneous Expense 164 2,500 4,051 4,051 2,500
5410 521 Memberships/Dues/Subscription - 1,500 - 1,500 1,500
5411 520 Textbooks 72,791 68,000 146,571 146,571 68,000
total $ 119,169 $ 111,840 $ 230,329 $ 236,962 $ 119,840
Total K-3 Basic 5101 $ 2,766,754 $ 2,795,679 $ 2,303,226 $ 2,988,044 $ 3,016,263
18
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
CHARTER SCHOOL FUND
2022123
BUDGETARY ACCOUNT SUMMARY
190-6002-569
4-8 Basic 5102
SCHOOL 2020/21 2021/22 2021/22 2021/22 2022/23
OBJECT APPROVED ACTUAL PROJECTED CITY MANAGE
�ACCT# CODE DESCRIPTION ACTUAL BUDGET 3/31/2022 6/30/2022 PROPOSAL
Personnel Services
1220 120 Teacher(44)Grant funded(3) $ 2,327,709 $ 2,321,032 $ 1,810,019 $ 2,420,000 $ 2,611,767
1230 130 Other Certified Instruction(3) 156,316 155,933 121,975 160,000 159,837
Assistant Principal
Math Coach
Grant funded school counselor
1250 150 Comm Spec/Instructional Asst.-P/T 15,325 15,960 15,156 20,000 16,038
1502 291 Bonuses 53,407 60,000 43,746 43,746 -
1503 291 Stipends 207,388 204,082 148,794 204,082 204,082
2101 221 Social Security-matching 198,016 198,849 154,283 200,000 221,396
2201 211 Pension 19,237 24,903 14,414 20,000 27,237
2301 231 Health,Life& Disability Insurance 298,022 278,940 284,410 350,000 333,116
2302 232 Dental Insurance 6,533 5,101 1,524 3,000 5,622
2401 241 Workers'Compensation 11,639 39,887 17,695 25,000 44,602
2501 250 Unemployment Compensation 1,631 3,500 4,524 5,000 3,500
$ 3,295,223 $ 3,308,187 $ 2,616,540 $ 3,450,828 $ 3,627,197
Operating Expenditures
4001 330 Travel/Conferences/Training $ 4,378 $ 7,000 $ 26,786 $ 29,000 $ 12,000
4101 370 Communication Services 840 840 630 840 840
5290 590 Other Mat'I&Supply 73,918 60,000 86,299 86,299 60,000
5299 790 Miscellaneous Expense - 1,500 774 1,500 1,500
5411 520 Textbooks 101,552 92,000 239,145 239,145 92,000
5901 791 Athletic Activities 4,559 18,000 22,482 22,482 18,000
Subtotal $ 185,247 $ 179,340 $ 376,116 $ 379,266 $ 184,340
Total 4-8 Basic 5102 $ 3,480,470 $ 3,487,527 $ 2,992,656 $ 3,830,094 $ 3,811,537
19
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
CHARTER SCHOOL FUND
2022/23
BUDGETARY ACCOUNT SUMMARY
190-6003-569
Exceptional Student Program 5250
SCHOOL 2020/21 2021/22 2021/22 2021/22 2022/23
OBJECT APPROVED ACTUAL PROJECTED CITY MANAGE
�ACCT# CODE DESCRIPTION ACTUAL BUDGET 3/31/2022 6/30/2022 PROPOSAL
Personnel Services
1220 120 Teacher(2)Grant funded(1) $ 112,006 $ 110,170 $ 86,878 $ 116,000 $ 171,819
1230 130 Other Certified Instruction(1) 77,224 74,378 59,239 74,378 76,985
Dean of Student Services
1502 291 Bonuses 4,451 5,000 3,645 3,645 -
1503 291 Stipends 7,209 7,094 5,172 7,094 7,094
2101 221 Social Security-matching 14,946 14,661 11,540 15,400 19,576
2201 211 Pension 985 1,384 668 1,000 1,866
2301 231 Health, Life&Disability Insurance 16,049 15,247 18,305 24,400 26,391
2302 232 Dental Insurance 107 513 488 650 692
2401 241 Workers'C o mpensati on - 2,953 1,295 2,000 3,981
2501 250 Unem to ment Compensation - - - - -
$ 232,977 $ 231,400 $ 187,230 $ 244,567 $ 308,404
Operating Expenditures
3190 310 Prof&Tech Services-SPED $ 133,288 $ 51,000 $ 56,634 $ 70,000 $ 70,000
4001 330 Travel/Conferences/Training - 1,000 - 2,500 1,000
5290 590 Other Mat'I&Supply 4,463 5,000 2,292 5,000 5,000
5299 790 Miscellaneous Ex ense 250 1,000 - 1,000 1,000
$ 138,001 $ 58,000 $ 58,926 $ 78,500 $ 77,000
$ 370,978 $ 289,400 $ 246,156 $ 323,067 $ 385,404
20
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
CHARTER SCHOOL FUND
2022/23
BUDGETARY ACCOUNT SUMMARY
190-6004-569
Substitute Teachers 5901
SCHOOL 2020/21 2021/22 2021/22 2021/22 2022/23
OBJECT APPROVED ACTUAL PROJECTED CITY MANAGER
�ACCT# CODE DESCRIPTION i ACTUAL BUDGET 3/31/2022 i 6/30/2022 PROPOSAL
Personnel Services
1220 120 Substitute Teacher(1)Grant funded(4) $ 161,983 $ 34,863 $ 80,062 $ 107,000 $ 177,255
1225 140 Pool Sub 133 90,000 34,027 45,000 50,000
1502 291 Bonuses 444 500 365 500 -
1503 291 Stipends 2,404 2,365 1,724 2,365 2,365
2101 221 Social Security-matching 9,860 9,733 7,848 9,733 17,566
2201 211 Pension 185 261 123 261 1,329
2301 231 Health, Life&Disability Insurance 11,184 6,008 10,191 8,000 13,656
2302 232 Dental Insurance 199 159 141 159 480
2401 241 Workers'Compensation - 1,998 872 1,200 3,637
2501 250 Unemployment Compensation 502 1,000 1,491 2,000 1,000
21
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
CHARTER SCHOOL FUND
2022/23
BUDGETARY ACCOUNT SUMMARY
190-6005-569
Instructional Media Services 6200
SCHOOL 2020/21 2021/22 2021/22 2021/22 2022/23
OBJECT APPROVED ACTUAL PROJECTED CITY MANAGER
�ACCT# CODE SESCFUPTION ACTUAL BUDGET 3/31/2022 6/30/2022 PROPOSAL
Personnel Services
1230 130 Media Specialist&P/T Asst. $ 72,085 $ 76,220 $ 56,841 $ 76,220 $ 78,300
1502 291 Bonuses 2,226 2,500 1,823 2,500 -
1503 291 Stipends 2,404 2,365 1,724 2,365 2,365
2101 221 Social Security-matching 5,667 6,012 4,453 6,000 6,171
2201 211 Pension 299 425 200 300 440
2301 231 Health, Life&Disability Insurance 17,523 21,647 13,310 18,000 21,363
2302 232 Dental Insurance 121 345 61 100 338
2401 241 Workers'Compensation - 1,220 535 750 1,253
2501 250 Unem to ment Com ensation - - 15 20 -
$ 100,325 $ 110,734 $ 78,962 $ 106,255 $ 110,230
Operating Expenditures
5411 520 Textbooks $ 2,392 $ 3,000 $ 3,062 $ 3,062 $ 3,000
$ 2,392 $ 3,000 $ 3,062 $ 3,062 $ 3,000
00 $ 102,717 $ 113,734 $ 82,024 $ 109,317 $ 113,230
22
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
CHARTER SCHOOL FUND
2022123
BUDGETARY ACCOUNT SUMMARY
190-6006-569
School Administration 7300
SCHOOL 2020/21 2021/22 2021/22 2021/22 2022123
OBJECT APPROVED ACTUAL PROJECTED CITY MANAGER
�ACCT# CODE DESCRIPTION ACTUAL BUDGET 3/31/2022 6/30/2022 PROPOSAL
Personnel Services
1211 110 Administrators(2) $ 225,941 $ 197,291 $ 203,071 $ 271,000 $ 221,512
Principal
Dean
1260 160 Other Support Personnel(7) 318,714 333,359 243,235 325,000 448,473
Receptionist(2)
Administrative Secretary
Registrar/Compliance/ESE Support
Business Manager
Network/Computer Tech
School Nurse
Grant funded(2)-IT and Asst Registrar
1502 291 Bonuses 5,786 6,500 4,739 6,500 -
2101 221 Social Security-matching 41,325 40,595 34,097 45,000 51,254
2201 211 Pension 26,037 21,676 20,533 27,000 24,798
2301 231 Health,Life&Disability Insurance 75,538 25,726 40,129 53,500 38,643
2302 232 Dental Insurance 961 1,236 622 1,000 1,376
2401 241 Workers'Compensation 5,204 8,490 4,756 7,000 10,720
2501 251 Unemployment Compensation 501 1,000 1,336 2,000 1,000
$ 700,007 $ 635,873 $ 552,518 $ 738,000 $ 797,776
Operating Expenditures
3114 750 After School Programs $ 46,813 $ 160,000 $ 68,472 $ 75,000 $ 100,000
4001 330 Travel/Conferences/Training 8,200 12,000 26,092 30,000 25,000
4041 201 Automobile Allowance 5,400 5,400 4,050 5,400 5,400
4101 370 Communication Services 1,720 1,440 1,710 1,440 1,440
4855 790 Field Trips/School Events 3,791 162,000 58,780 72,000 162,000
4856 790 Special Events 113,451 140,000 95,578 140,000 140,000
5290 590 Other Matl&Supply 66,333 23,000 38,585 41,000 23,000
5410 521 Membershi s/Dues/Subscri tion - 3,000 2,314 3,000 3,000
Subto $ 245,708 $ 506,840 $ 295,581 $ 367,840 $ 459,840
Total S $ 945,715 $ 1,142,713 $ 848,099 $ 1,105,840 $ 1,257,616
23
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
CHARTER SCHOOL FUND
2022/23
BUDGETARY ACCOUNT SUMMARY
190-6007-569
Pupil Transit Services 7800
SCHOOL 2020/21 2021/22 2021/22 2021/22 2022/23
OBJECT APPROVED ACTUAL PROJECTED CITY MANAGER
�ACCT# CODE DESCRIPTION ACTUAL BUDGET 3/31/2022 6/30/2022 PROPOSAL
Operating Expenditures
3190 310 Prof&Tech Services $ 194,582 $ 217,757 $ 143,852 $ 217,757 $ 279,842
Total Transit Services 7800 $ 194,582 $ 217,757 $ 143,852 $ 217,757 $ 279,842
24
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
CHARTER SCHOOL FUND
2022123
BUDGETARY ACCOUNT SUMMARY
190-6008-569
Operation of Plant 7900
SCHOOL 2020/21 2021/22 2021/22 2021/22 2022123
OBJECT APPROVED ACTUAL PROJECTED CITY MANAGER
�ACCT# CODE DESCRIPTION ACTUAL BUDGET 3/31/2022 6/30/2022 PROPOSAL
Personnel Services
1260 160 Other Support Personnel $ 100,297 $ 77,509 $ 69,391 $ 77,509 $ 81,811
Trades Worker II
School Resource Officer Allocation
2101 221 Social Security-matching 4,008 3,481 2,952 4,000 3,811
2201 211 Pension 5,868 6,371 4,866 6,371 6,974
2301 231 Health,Life&Disability Insurance 20,505 12,081 7,961 11,000 12,093
2302 232 Dental Insurance 252 202 158 210 202
2401 241 Workers'Com pensation 4,370 1,000 1,628 2,200 1,000
u o $ 135,300 $ 100,644 $ 86,956 $ 101,290 $ 105,891
Operating Expenditures
3148 312 Planning/Management Fee-CSUSA $ 306,000 $ 306,000 $ 229,500 $ 306,000 $ 306,000
3149 310 MDCPS Administrative Fee 159,261 158,400 116,345 158,400 158,100
3201 312 Accounting&Auditing Fees 12,200 11,000 11,000 11,000 11,000
3431 310 Contract-Food Services 239,230 280,000 96,861 200,000 280,000
4101 370 Communication Services 104,362 78,000 79,972 96,000 78,000
4301 430 Electricity 99,867 130,000 92,983 125,000 130,000
4320 380 Pub Lit Svc Other Energy Sv-Water 37,497 32,000 32,476 43,000 32,000
4440 360 Office Equip-Leasing Expense 29,527 38,000 17,807 25,000 38,000
4501 320 Insurance&Bond Premium 30,755 38,200 73,545 50,000 38,200
4620 350 Contract-Building Maintenance 194,115 188,658 125,478 188,658 223,658
4635 350 Repairs&Maintenance 97,856 110,000 153,875 160,000 95,000
5120 510 Computer Supplies/Software 34,466 35,500 19,703 35,500 37,500
5290 590 Other Mat'I&Su I 1,108 5,000 2,545 5,000 5,000
S $ 1,346,244 $ 1,410,758 $ 1,052,090 $ 1,403,558 $ 1,432,458
Other Uses
5901 790 Contingency $ - $ 85,000 $ - $ - $ 50,000
5905 790 AACC Expenses 1,146 6,000 - - 6,000
9129 921 Lease Payments to Cit Debt Svice Fund 444,000 444,000 333,000 444,000 444,000
Subtotal $ 445,146 $ 535,000 $ 333,000 $ 444,000 $ 500,000
Total Operat $ 1,926,690 $ 2,046,402 $ 1,472,046 $ 1,948,848 $ 2,038,349
25
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
CHARTER SCHOOL FUND
2022/23
BUDGETARY ACCOUNT SUMMARY
190-6009-569
Child Care Supervision 9102
SCHOOL 2020/21 2021/22 2021/22 2021/22 2022/23
OBJECT APPROVED ACTUAL PROJECTED CITY MANAGER
�ACCT# CODE DESCRIPTION ACTUAL BUDGET 3/31/2022 6/30/2022 PROPOSAL
Operating Expenditures
3113 310 Contract-Recreation Programs $ 38,327 $ 114,000 $ 1,542 $ 2,000 $ -
4301 430 Electricity 10,000 10,000 7,500 10,000
4501 320 Insurance&Bond Premium 3,000 3,000 2,250 3,000 3,000
4620 350 Contract-Building Maintenance 9,000 9,000 6,750 9,000 9,000
4635 350 Repairs&Maintenance 8,500 8,500 6,375 8,500 8,500
5290 590 Other Mat'I&Supply - 5,500 - - 5,500
17 $ 22,500 $
26
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
CHARTER SCHOOL FUND
2022123
BUDGETARY ACCOUNT SUMMARY
190-6010-569
Capital Outlay 7400
SCHOOL 2020/21 2021/22 2021/22 2021/22 2022123
OBJECT APPROVED ACTUAL PROJECTED CITY MANAGE
�ACCT# CODE DESCRIPTION ACTUAL BUDGET 3/31/2022 6/30/2022 PROPOSAL
Capital Outlay
6401 692 Computer Equipment>5000 $ 86,231 $ 106,000 $ 70,782 $ 103,000 $ 158,000
6402 643 Computer Equipment<5000 310,564 34,500 87,865 115,865 199,500
6410 640 Furniture,Fixture&Equipment - - - - -
6420 640 Repairs&Replacements 15,398 28,000 109,598 109,598 93,000
To 68,500
Computer Equipment>5000
This project consists of the regular replacement ofwhiteboards and network infrastructure atACES.(GIL#190-6010-569.64-01)
Replace Network Infrastructure $ 35,000
Replace AV Equipment and Whiteboards 40,000
Replace Server(s) 8,000
Phone System Upgrade 75,000
$ 158,00
Computer Equipment<5000
This projectconsists ofthe regularreplacementofcomputers,tablets,servers and network infrastructure atACES.(GIL#190-6010-569.64-02)
Tablets $ 31,500
Replace Security Cameras 10,000
Replace Laptop(s)/Computer(s) 150,000
Desktopfor Multimedia Classroom 8,000
199,500
Repairs&Replacements
This project consists ofreplacing airconditioning units atACES.(GIL#190-6010-569.64-20)
Restroom renovation $ 35,000
Awning addition 3,000
Replace 25 ton HVAC unit atACES 55,000
Capital Outlay 7400 500
27
i 2 D
FX FLLEHCEClN SCI V,
THIS PAGE HAS INTENTIONALLY BEEN LEFT BLANK
28
CITY OF AVENTURA
AVENTURA CITY OF EXCELLENCE SCHOOL
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/2023
fX ILLENCECSCW""
ADOPTING ORDINANCE
29
ORDINANCE NO. 2022-
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 2022/2023 (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 2022/2023 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, 2022 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 2022/2023 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 Rachel S. Friedland
Commissioner Billy Joel
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 Rachel S. Friedland
Commissioner Billy Joel
Commissioner Denise Landman
Commissioner Dr. Linda Marks
Commissioner Marc Narotsky
Commissioner Robert Shelley
Mayor Enid Weisman
32
PASSED on first reading this 12th day of May, 2022.
PASSED AND ADOPTED on second reading this 14th day of June, 2022.
ENID WEISMAN, MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
33
i 2 ii
D
•
VENTURA CM
CE11ENCE SCK0
AVENTURA CITY OF EXCELLENCE SCHOOL
3333 NE 1881h Street
Aventura, Florida 33180
Telephone: (305) 466-1499
Fax: (305) 466-1339
Website: www.aventuracharter.org
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission, acting in its capacity as the Governing Board
for the Don Soffer Aventura High School (DSAHS)
FROM: Ronald J. Wasson, City Manager ce�2—
DATE: May 13, 2022
SUBJECT: Review of the Don Soffer Aventura High School Budget Fund 191
For Fiscal Year 2022/2023 (July 1 — June 30) (City Manager)
May 17, 2022 City Commission Special Workshop Agenda Item 3
The attached Don Soffer Aventura High School Budget Fund 191 for Fiscal Year
2022/2023 (July 1 —June 30) is submitted for the City Commission's review and approval.
If you have any questions please feel free to contact me.
RJW/act
Attachment
CCO2061-22
City of Aventura
Don Soffer Aventura High School
Fund Budget
FISCAL YEAR 202212023
OWN SOFFFq
Y
qA HICrH
CITY OF AVENTURA
DON SOFFER AVENTURA HIGH SCHOOL
FUND BUDGET
FISCAL YEAR 2022/2023
�atA SOP,�F�
� o
�A HiCN
City Commission/Governing Board
Mayor Enid Weisman
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Marc Narotsky
Commissioner Denise Landman
Commissioner Dr. Linda Marks
Commissioner Robert Shelley
City Manager
Ronald J. Wasson
Principal
Dr. Geoff McKee
Planning/Management Services Provided by:
Charter Schools USA
oo� soF,��R
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RA H 1 GN
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CITY OF AVENTURA
DON SOFFER AVENTURA HIGH SCHOOL
FUND BUDGET
FISCAL YEAR 2022/2023
Table of Contents
Charter Schools USA's Budget Message......................................................................i-iv
Comparative Personnel Allocation Summary ..................................................................iii
Full-Time Staff Comparison Chart...................................................................................iii
INTRODUCTION ......................................................................................................... 1-3
Mission Statement, Vision Statement, and Commitment Statement ..........................2
Organization and Operations..................................................................................... 3
DEPARTMENT DESCRIPTION & SUMMARY OF FUND............................................5-6
REVENUE PROJECTION & RATIONALE ..................................................................7-9
BUDGETARY ACCOUNT SUMMARY BY EXPENDITURE FUNCTION ................. 11-14
DSAHS INSTRUCTIONAL PAY-FOR-PERFORMANCE PAY PLAN...................... 15-16
ADOPTING ORDINANCE........................................................................................ 17-21
oo� soF,��R
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MEMORANDUM
TO: City Commission/Governing Board
Ronald J. Wasson, City Manager
FROM: Dr. Geoff McKee, Principal, Don Soffer Aventura High School
Angel Lewis, Sr. Financial Analyst, Charter Schools USA
DATE: May 11, 2022
SUBJECT: Proposed 2022/2023 Don Soffer Aventura High School Budget
Attached is the proposed 2022/2023 Don Soffer Aventura High School ("DSAHS") Fund
Budget (Fund 191) which will be effective from July 1, 2022 —June 30, 2023. This represents
DSAHS' 4t" full year of operations. The budget was designed to meet the educational
requirements that accommodate 9t", 10t", 11t" and 12t" grade students, while continuing to
employ staff that possess the leadership qualities that will help DSAHS achieve full enrollment
over the next year.
Budget Implications Resulting from the Coronavirus ("COVID-19") Pandemic
At the time this budget was prepared and for the last two years, 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 altered 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. With the rollout of the COVID-19 vaccine in FY 2021, things
are slowly returning to normal and we can see the light at the end of the tunnel. Since the
pandemic's full financial impact is unknown at this time, the Administration has prepared a
conservative budget by holding most operating revenues and expenditures relatively flat and
increasing teacher compensation where needed.
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 continue to
stabilize and completely return to a "traditional" environment in the coming year.
The budget was prepared in a collaborative effort by CSUSA, including their Sr. Financial
Analyst, staff members from several different divisions, and the DSAHS Principal. In addition,
the budget has also been reviewed by the City Manager and the Finance Director. The budget
will appear on first and second reading on May 12t" and June 14t", 2022, respectively.
i
The following are the major highlights of the 2022/2023 budget:
• The school budget is based on a projected enrollment of 800 9t", 10t", 11t" and 12t"
grade students. This is the school's first year of full enrollment.
• No City subsidy is budgeted for the FY2022-2023 year.
• Includes 63 full-time equivalent employees at a projected cost of $5,064,013 and is
summarized by class and category below:
2021122 2022123
Job Class Category Actual Proposed Change
Administrative Staff
Full-time 100 160 6.0
Part-time 0.5 - (0.5)
Subtotal 10.5 16.0 5.5
Instructional Staff
Full-time 37.0 47.0 10.0
Part-time - - -
Subtotal 370 470 10
r Total Employees 47.5 63.0 16.5
• Vendor Services includes contracted pupil transportation for two (2) buses to transport
students that live two (2) miles or more from the School at a cost of$159,127.
• In order to continue enhancing the instructional experience designed to prepare the
students for the future, $414,195 has been budgeted for textbooks, reference books
and instructional licenses under Instructional Expenditures.
Capital expenditures of $306,845 is budgeted for costs associated with acquiring computer
hardware and software, IT infrastructure, audio-visual equipment, and FF&E.
Compensation for Personnel Services
Total Compensation for Personnel Services is budgeted at $5,064,013 or 62.3% of the total
budget or 59.9% of total operating revenue. This category includes 63 full-time equivalent
employees, including 16 administrative staff positions and 47 instructional staff positions as
is detailed below. In order to maintain, attract, and retain highly qualified teachers, salaries
for this category reflect the school's proposed Pay Plan and stipends of $147,000 in lieu of
the Miami-Dade County Referendum. All employees are under contract with CSUSA.
ii
Don Soffer Aventura High School
Comparative Personnel Allocation Summary
3-Year Presentation
2020/21 2021/22 2022/23
Actual Actual Proposed
Job Class Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
Administrative Staff
Principal 1.0 1.0 1.0 1.0 1.0 1.0
Assistant Principal 1.0 1.0 1.0 1.0 2.0 2.0
Dean of Student Affairs - - - - 1.0 1.0
School Operations Administrator 1.0 1.0 1.0 1.0 1.0 1.0
Office Manager - - - - - - 1.0 1.0
Administrative Assistant 1.0 0.5 1.5 1.0 0.5 1.5 2.0 2.0
Receptionist 1.0 - 1.0 1.0 - 1.0 1.0 1.0
Enrollment Management 1.0 1.0 1.0 1.0 1.0 1.0
Guidance Counselor 1.0 1.0 1.0 1.0 3.0 3.0
CAPAdvisor 1.0 1.0 1.0 1.0 1.0 1.0
IT Support 1.0 1.0 1.0 1.0 1.0 1.0
Nurse 1.0 - 1.0 1.0 - 1.0 1.0 1.0
Subtotal 10.0 0.5 10.5 10.0 0.5 10.5 16.0 16.0
Instructional Staff
Teachers(9-12) 20.0 0.5 20.5 33.0 - 33.0 42.0 42.0
ESE/Special Education Teachers 2.0 - 2.0 2.0 2.0 3.0 3.0
Curriculum Resource Teacher 1.0 1.0 1.0 1.0 1.0 1.0
Athletic Director - - - 1.0 1.0 1.0 1.0
Subtotal 23.0 0.5 23.5 37.0 - 37.0 47.0 47.0
Total 33.0 1.0 34.0 47.0 0.5 47.5 63.0 63.0
Full-Time Staff Comparison
70.0
60.0
50.0
40.0
30.0
20.0
10.0
2020/21- 2021/22- 2022/23-
Actual Actual Proposed
III
The total proposed budget for 2022/2023, is $8,121,331 and is broken down into the
following categories:
Compensation $ 5,064,013 62.3%
Professional Services 663,748 8.2%
Vendor Services 755,327 9.3%
Administrative Expenditures 35,147 0.4%
Instructional Expenditures 834,894 10.3%
Other Operating Expenditures 398,293 4.9%
Fixed Expenditures 75,244 0.9%
Capital Outlay 306,845 3.8%
Tota 1 $ 8,133,511 100.0%
Expenditures by Category
Instructional Fixed Expenditures Capital Outlay
Expenditures Other Operating 0.9% 3.8%
10.3% Expenditures
4.9%
1
Administrative
Expenditures
0.4%
Vendor Se micas
9.3%
Compensation
62.3%
Professional Services*
8.2%
Summary
Although we find ourselves in some very challenging economic times, I am pleased to submit
the detailed budget contained within this document and its related funding levels representing
the City's continued commitment to support the Mission and Vision for Don Soffer Aventura
High School as outlined on page 2.
The City Commission, acting in its capacity as the Don Soffer Aventura High School
Governing Board will meet during a Special Commission Meeting on May 17, 2022 to review
the proposed budget document in detail. Please refer any questions relating to the enclosed
budget to the City Manager's attention.
Respectfully submitted,
:2�� ?I,'I(Alr-
Dr. Geoff McKee Angel Lewis
Principal, Don Soffer Aventura High School Sr. Financial Analyst, CSUSA
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CITY OF AVENTURA
DON SOFFER AVENTURA HIGH SCHOOL
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/2023
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INTRODUCTION
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CITY OF AVENTURA
DON SOFFER AVENTURA HIGH SCHOOL
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Mission Statement
Don Soffer Aventura High School will provide a rigorous, college preparatory curriculum for
the community that ensures each student develops their individual academic talents and
leadership skills to become well-rounded citizens primed for excellence.
Vision Statement
Don Soffer Aventura High School will continually adopt innovative instructional methods and
technology designed for the digital native learning styles of the 21 st century students. The
School will revolutionize instruction and be recognized as a pioneer in modern high school
education.
Commitment Statement
At Don Soffer Aventura High School, students will be empowered to discover their passion,
choose their path and define their future.
2
CITY OF AVENTURA
DON SOFFER AVENTURA HIGH SCHOOL
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Organization and Operations
The School is a special revenue fund found within the City's financial statements. The School
commenced operations in the City in August 2019 and for the 2022/2023 school year will offer
classes for 9t", 10t", 11t" and 12t" grades with a projected enrollment of 800 students. The School
is funded by 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, 2034
but provides for a renewal of up to 15 years by mutual agreement of both parties. In August 2019,
the School opened its doors to 200 9t" graders. In August 2020, the School expanded its
enrollment to 415 students to include 10t" grade and in August 2021, expanded its enrollment to
620 to include 11 t" grade. Grade 12 will be added with approximately 200 additional students for
each grade level, in August 2022.
The School is owned by the City and is operated through a management agreement as described
below. The School 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 Agreement
The City previously entered into a management agreement with Charter Schools USA, Inc.
("CSUSA") to provide those services necessary to organize, manage, staff, operate and maintain
the School. The agreement expires on June 30, 2024, with a five-year renewal option by mutual
agreement of both parties and provided that the District extends the charter granted to the City.
Total management fees projected to be paid to the management company for fiscal year
2022/2023 are $375,696. The other expenditures that are reimbursed to CSUSA from the City
relate to teachers' salaries, benefits and all related operational costs.
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CITY OF AVENTURA
DON SOFFER AVENTURA HIGH SCHOOL
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/2023
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DEPARTMENT DESCRIPTION
SUMMARY OF FUND
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CITY OF AVENTURA
AVENTURA CHARTER HIGH SCHOOL FUND 191
BUDGET CATEGORY SUMMARY
2022/23(July 1 -June 30)
FUND DESCRIPTION
This fund accounts for operating and capital revenues and expenditures associated with the Don Soffer Aventura High
School. In accordance with their Management Agreement with the City, Charter Schools USA, is responsible for the School's
budgetary, accounting, auditing and financial reporting functions.
2020/21 2021/22 2021/22 2022/23
ACTUAL PROPOSED PROJECTED PROPOSED
CATEGORY Apr BUDGET FORECAST BUDGET
REVENUE PROJECTIONS
Operating Revenue $ 4,244,057 $ 5,438,050 $ 6,129,624 $ 8,451,973
City Subsidy(Advance from the Citys General Fund) 659,151 477,628 477,628 -
Total Revenues $ 4,903,208 $ 5,915,678 $ 6,607,252 $ 8,451,973
EXPENDITURES
Operating Expenditures $ 4,439,823 $ 5,865,615 $ 6,123,459 $ 7,826,666
Capital Expenditures 605,008 267,584 286,380 306,845
CSUSA Subsidy to offset Professional Services (141,623) (217,521) (217,522) -
Total Expenditures $ 4,903,208 $ 5,915,678 $ 6,192,317 $ 8,133,511
Revenues over/(under)Expenditures $ - $ - $ 414,935 $ 318,462
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CITY OF AVENTURA
DON SOFFER AVENTURA HIGH SCHOOL
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/2023
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REVENUE PROJECTION
RATIONALE
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ADOPTED ACTUAL PROJECTED PROPOSED
Don Soffer Aventura High School ACTUAL BUDGET March YTD 2022 FORECAST BUDGET
Proposed Budget
Total Number of Students 417 620 636.5 637 800
Forecasted Average FTE per Student $ 6,643.52 $ 7,002.00 7,134.46 $ 7,134.46 $ 7,445.52
REVENUE:
Operating Revenue
FTE $ 2,714,566 $ 4,341,271 $ 3,276,483 $4,541,083 $ 5,956,418
Capital Outlay 214,979 312,347 219,385 328,416 410,894
NSLP Revenue 28,943 46,075 21,091 27,000 33,935
Food Services 64,877 163,357 184,141 224,528 282,203
Transfers In from the City's General Fund
City's Intersection Safety Camera Program* 150,000 150,000 - 150,000 150,000
Grants 595,401 - 78,288 78,288 735,309
Miscellaneous Revenue - - - -
InternalFunds Revenue**** 33,214 - - 33,214 33,214
Other Program Revenue 442,077 425,000 2,122,057 747,095 850,000
Total Operating Revenue $ 4,244,057 $ 5,438,050 $ 5,901,445 $6,129,624 $ 8,451,973
Other Non-Revenue
City Subsidy*
Advance from the City's General Fund $ 659,151 $ 477,628 - $ 477,628 $ -
Total Revenues $ 4,903,208 $ 5,915,678 $ 5,901,445 $6,607,252 $ 8,451,973
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8
Revenue Projection Rationale
FISCAL YEAR 2022/2023
Revenues
The total revenues available for allocation in the 2022/2023 proposed budget are anticipated to
be$8,451,973. This is a net increase of$2,536,295 or 42.9% compared to the prior year's budget
primarily resulting from increasing the enrollment at DSAHS from 620 to 800 students for the
addition of the 12t" grade.
Operating Revenue
FTE — totals $5,956,418 and is based on an average of $7,446/student. This revenue category
includes the transportation reimbursement component. Net of enrollment driven increases for the
addition of the 12t"grade, this revenue category is anticipated to increase by 4.36% in comparison
to the prior year-end forecast.
Capital Outlay — totals $410,894 and is projected to remain relatively level in comparison to the
year-end forecast at $514/student.
NSLP Revenue — totals $33,935 and represents an estimate for reimbursement by the National
School Lunch Program ("NSLP") for low-cost or free meals that are provided to students who
qualify for the federally assisted meal program. This revenue category is projected based on prior
year reimbursement rates and assumes consistent eligibility year-over-year in the student
population.
Food Services—totals $282,203 and represents an estimate for un-subsidized meals purchased
by students. This revenue category increased year-over-year in line with enrollment on a per
capita basis using the prior year student participation rate.
Transfers In from the City's General Fund — is consistent with the prior year's budget amount of
$150,000 from the City's General Fund for revenues generated from the City's Intersection Safety
Camera Program.
Grants — The current anticipated impact from Grant Funding provided by Federal and State
governments in response to the COVID-19 pandemic is included in the 2022/2023 proposed
operating budget. This grant funding totals $735,309 and will cover personnel costs, capital
items, instructional licenses and teacher supplements/stipends to enhance technology and
other programs that are intended to enhance the students' total learning experience and
social well-being.
Other Program Revenue — totals $850,000 in additional FTE Revenue that may be awarded to
the DSAHS from students passing the Cambridge and Advanced Placement Exams.
Other Non-Revenue
City Subsidy** (Advance from the City's General Fund) —the 2022/2023 budget assumes no City
subsidy.
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CITY OF AVENTURA
DON SOFFER AVENTURA HIGH SCHOOL
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/2023
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BUDGETARY ACCOUNT SUMMARY
BY
EXPENDITURE FUNCTION
11
ADOPTED ACTUAL PROJECTED PROPOSED
Don Soffer Aventura High School ACTUAL BUDGET March YTD 2022 FORECAST BUDGET
Proposed Budget r r
EXPENDITURES
Administrative Staff
Principal 1.0 1.0 1.0 1.0 1.0
Assistant Principal 1.0 1.0 1.0 1.0 2.0
Dean of Student Affairs - - - - 1.0
School Operations Administrator 1.0 1.0 1.0 1.0 1.0
Office Manager - - - - 1.0
Administrative Assistant 1.5 1.5 1.5 1.5 2.0
Receptionist 1.0 1.0 1.0 1.0 1.0
Enrollment Management 1.0 1.0 1.0 1.0 1.0
Guidance Counselor 1.0 2.0 1.0 1.0 3.0
CAP Advisor 1.0 1.0 1.0 1.0 1.0
IT Support 1.0 1.0 1.0 1.0 1.0
Nurse 1.0 1.0 1.0 1.0 1.0
Subtotal Administrative Staff 10.5 $ 636,346 11.5 696,399 10.5 $ 465,257 10.5 $ 602,135 16.0 $ 1,022,781
Instructional Staff
Teachers(9-12) 20.5 I 31.5 I 33.0 33.0 42.0
ESE/Special Education Teachers 2.0 2.0 2.0 2.0 3.0
Curriculum Resource Teacher 1.0 2.0 1.0 1.0 1.0
Athletic Director - - 1.0 1.0 1.0
Subs - - -
Subtotal Instructional Staff 23.5 $ 1,459,487 35.5 $ 2,297,461 37.0 $ 1,540,670 37.0 $ 2,153,474 47.0 $ 2,796,824
Tutoring 5,298 $ 25,000 $ 22,387 $ 25,000 $ 76,862
Bonuses 130,993 67,936 27,964 49,732 159,681
Stipends 43,282 167,150 124,081 219,043 307,000
Benefits 165,357 196,126 179,600 268,818 345,329
Workers'Compensation 9,127 8,320 15,452 21,648 21,648
Payroll Taxes 190,310 268,230 169,551 233,269 333,888
Subtotal $ 544,367 $ 732,762 $ 539,035 $ 817,510 $ 1,244,408
Total Compensation 34.0 $ 2,640,200 47.0 $ 3,726,622 47.5 $ 2,544,962 47.5 $ 3,573,119 63.0 $ 5,064,013
12
ADOPTED ACTUAL PROJECTED PROPOSED
Don Soffer Aventura High School ACTUAL BUDGET March YTD 2022 FORECAST BUDGET
Proposed Budget-Continued
Professional Services
Management Fee $ 200,739 $ 279,000 $ 222,847 $ 279,000 $ 375,696
Finance&Accounting Services*** 35,476 54,380 40,803 54,381 -
Personnel Management(Payroll&HR Services)*** 92,160 163,141 108,760 163,141 -
LegalFees 7,276 - 14,782 17,369 17,369
Fee to County Board 83,044 87,298 66,095 88,390 93,069
Outside Staff Development 13,215 32,875 15,673 28,925 28,925
Accounting Services-Audit 13,867 11,000 11,750 11,750 11,750
Professional Fees-Other 36,391 2,000 14,912 16,886 16,886
Computer Services Fees 22,741 69,440 53,615 71,288 100,000
Advertising/Marketing Expenditure 14,061 24,750 7,153 24,750 20,053
Moving Expenditure 4,989 - - - -
Subtotal Professional Services $ 523,959 $ 723,884 $ 556,390 $ 755,880 $ 663,748
Vendor Services
Contracted Pupil Transportation $ 102,590 $ 123,785 $ 53,786 $ 116,506 $ 159,127
Contracted Mental Health 7,976 13,741 14,287 24,267 24,267
Extra-Curricular Activity Events&Transportation 44,252 65,000 64,800 79,507 155,000
Contracted Food Services 77,675 155,617 146,073 178,512 209,548
Background/Finger Printing - 500 - - -
Drug Testing Fees - 500 31 31 31
Licenses&Permits 1,159 1,597 2,012 2,012 2,012
Bank Service Fees - - - -
Contracted Custodial Services 114,407 169,257 128,113 169,257 191,827
Contracted Security 12,457 13,515 3,240 13,515 13,515
Subtotal Vendor Services $ 360,516 $ 543,512 $ 412,342 $ 583,607 $ 755,327
Administration Expenditures
Travel $ 746 $ 4,850 $ 1,622 $ 7,020 $ 7,020
Meals 90 700 213 381 381
Lodging 1,641 1,450 3,293 3,293 3,293
Business Expenditure-Other 270 382 153 153 153
Dues&Subscriptions 1,720 1,055 3,346 3,346 3,346
Printing 3,344 2,608 2,909 2,909 2,909
Office Supplies 20,842 10,175 13,173 15,435 15,435
Medical Supplies 2,518 2,518 2,610 2,610 2,610
Subtotal Administrative Expenditures $ 31,171 $ 23,738 $ 27,320 $ 35,148 $ 35,147
Instructional Expenditures
Textbooks&Reference Books $ 277,393 $ 137,819 $ 145,403 $ 161,506 $ 250,462
Consumable Instructional(Student) - 23,622 1,563 1,563 36,438
Consumable Instructional(Teacher) 5,639 26,250 2,623 25,000 25,000
Instructional Licenses 162,434 112,478 169,593 172,078 163,733
Testing Materials 9,772 126,450 323,898 323,898 330,670
Contracted SPED Instruction 19,175 45,858 14,180 22,748 28,591
Subtotal Instructional Expenditures $ 474,413 $ 472,477 $ 657,260 $ 706,793 $ 834,894
13
ADOPTED ACTUAL PROJECTED PROPOSED
Don Soffer Aventura High School ACTUAL BUDGET March YTD 2022 FORECAST BUDGET
Proposed Budget-Continued r r
Other Operating Expenditures
Telephone&Internet $ 37,330 $ 38,286 $ 17,413 $ 28,712 $ 29,340
Postage 1,993 7,000 350 440 390
Electricity 77,609 84,644 68,573 91,458 92,514
Water&Sewer 5,406 5,540 4,833 6,222 6,569
Waste Disposal 22,374 29,560 23,288 31,050 37,260
Pest Control 2,916 3,300 2,380 3,419 3,465
Cleaning Supplies 11,789 31,530 - 26,275 31,530
Building Repairs&Maintenance 178,241 138,723 168,154 176,965 153,885
Miscellaneous Expenditures 9,252 7,500 5,887 10,126 10,126
Subtotal Other Operating Expenditures $ 346,910 $ 346,083 $ 290,877 $ 374,667 $ 365,079
Internal Funds Expense
Internal Funds Expense**** $ 35,094 $ - $ - $ 33,214 $ 33,214
Subtotal Internal Funds Revenue $ 35,094 $ - $ - $ 33,214 $ 33,214
Fixed Expenditures
Office Equipment-Leasing Expenditures $ 13,056 $ 13,560 $ 9,903 $ 13,631 $ 13,624
Professional Liability&other Insurance 14,504 15,739 40,639 47,400 61,620
Subtotal Fixed Expenditures $ 27,560 $ 29,299 $ 50,542 $ 61,031 $ 75,244
Total Operating Expenditures $ 4,439,823 $ 5,865,615 $4,539,693 $ 6,123,459 $ 7,826,666
Capital Expenditures
Computers-Hardware $ 140,855 $ 184,459 $ 88,326 $ 194,295 $ 250,545
Computers-Software 11,766 15,600 4,250 4,250 -
IT Infrastructure 1,100 20,000 - - 20,000
Audio Visual Equipment - 41,525 1,302 42,826 23,800
FF&E 451,287 6,000 42,509 45,009 12,500
Total Capital Expenditures $ 605,008 $ 267,584 $ 136,387 $ 286,380 $ 306,845
Total Unadjusted Operating and Capital Expenditures $ 5,044,831 $ 6,133,199 $4,676,080 $ 6,409,839 $ 8,133,511
Unadjusted Revenue over/(under)Expenditures $ (141,623) $ (217,521) $ 1,225,365 $ 197,413 $ 318,462
CSUSA Subsidy to offset Professional Services*** $ 141,623 $ 217,521 $ 163,141 $ 217,522 $ -
Adjusted Revenues over/(under)Expenditures $ - $ - $ 1,388,506 $ 414,935 $ 318,462
Total Adjusted Operating and Capital Expenditures $ 4,903,208 $ 5,915,678 $4,512,939 $ 6,192,317 $ 8,133,511
Total Revenues $ 4,903,208 $ 5,915,678 $ 5,901,445 $ 6,607,252 $ 8,451,973
Projected Addition to Fund Balance/(Deficit) $ $ - $ 1,388,506 $ 414,935 $ 318,462
Repayment to City $ $ - $ - $ 414,935 $ 218,462
Projected Fund Balance After Repayment $ $ $ 1,388,506 $ - $ 100,000
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CITY OF AVENTURA
DON SOFFER AVENTURA HIGH SCHOOL
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/2023
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CHARTER SCHOOLS
% L75A
DSAHS INSTRUCTIONAL PAY-FOR-PERFORMANCE PLAN
INDEX
A. CSUSA PAY PRACTICES
B. PERFORMANCE BASED COMPENSATION
C. MERIT INCREASE SCHEDULE
D. SCHOOL WIDE PERFORMANCE AND RETENTION BONUS
A. CSUSA PAY PRACTICES
CSUSA salaries are competitive with the surrounding area schools but structured differently, with a greater emphasis on
performance-based pay. For base salaries, pay bands have been established to a minimum, midpoint, and maximum scale by
which job families can grow with merit increases.CSUSA will budget criteria,incentives,and other motivating factors to attract,
reward and retain the best employees.A salary worksheet will be used to calculate starting salaries in a fair&consistent manner.
Below are the basic criteria utilized to determine starting salaries.
Base Salary for Teachers in their initial year(10 Month)
• Positive Adjustments to initial base for Experience,Previous Outcomes,Critical Shortage Areas/Special Consideration,
if applicable and based on Budget
• Positive Adjustments to base for Education Credentials
o $3,000 for Masters
o $5,000 for Specialist
o $7,000 for Doctorate
15
• Other Compensation:(to be reevaluated annually and subject to funding availability)
o $3,500 in lieu of the Miami-Dade County Referendum will be added as a stipend to Teacher base pay
• $-3,000 Negative Adjustments to base (prior to HB increase) if met all requirements and waiting for Certification
documentation
B. PERFORMANCE BASED COMPENSATION
Research supports the notion that people are motivated through achievement,recognition,and growth opportunities.Moreover,
studies indicate that not only does this contribute to the retention of high-quality staff, but also positively impacts student
achievement.Consequently,the School will adopt a performance-based compensation plan that includes:
• Merit increases for faculty and staff are determined by a robust evaluation tool based on the research of Robert
Marzano,in alignment with statutory requirements
• A"Cost of Living"adjustment"option may be included in the schedule
• Participation in various programs to provide incentive bonuses for teachers
• Performance bonuses for Administration based on Academic Performance,Enrollment/Growth and Culture metrics
• School wide performance incentive goal—provided to faculty and staff at schools that achieve predetermined school
wide academic improvement goals
• Stipends(supplements)are offered separately from base pay for Additional Academic Responsibilities,Title 1 Schools,
Critical Teacher Shortage Areas,Bottom 2 School improvement categories,etc.
C. MERIT INCREASE SCHEDULE
Final Level Instructional staff member scores are calculated by combining the Instructional Practice and Student Performance
components of the final evaluation. Please see the school's approved evaluation plan. Budget will determine the Effective
teacher's percent increase.This percent increase will fall between 50%-75%of the percent increase that Highly Effective teachers
receive per statutory requirements.
CSUSA PERFORMANCE EVALUATION RESULTS INSTRUCTIONAL INCREASE*
Level 1:UNSATISFACTORY/DEVELOPING/NEEDS IMPROVEMENT 0%
Level 2:DEVELOPING/NEEDS IMPROVEMENT 0%
Level 3:APPLYING/EFFECTIVE 1.5%
Level 4:INNOVATIVE/HIGHLY EFFECTIVE 2.0%
*Merit increases are subject to budget allocation
• A"Cost of Living"adjustment option may be included in the schedule,budget permitting
• Stipends(supplements)are offered separately from base pay for Additional Academic Responsibilities,Title 1 Schools,
Critical Teacher Shortage Areas,Bottom 2 School improvement categories,etc.
D. SCHOOL WIDE PERFORMANCE AND RETENTION BONUS
CSUSA offers a school wide bonus opportunity that acknowledges and shows appreciation to our loyal and committed employees.
This is an opportunity for all Full Time Staff to earn a bonus based on the overall performance of their school.
• Up to$500.00 for Non-Instructional Employees
• Up to$1,000.00 for Instructional Employees
• The bonus will be paid out after FTE count and the release of school grades in the fall/winter of the following year
• The bonus is based on goals established by the school and approved by leadership
• If the school meets its letter grade goal,the bonus will be paid out in full
• If the letter grade goal is not met,the bonus will be prorated based on the percentage of goals met
• Employee must be actively employed at time of bonus payout
*School wide bonus payment is subject to budget allocation
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CITY OF AVENTURA
DON SOFFER AVENTURA HIGH SCHOOL
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2022/2023
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ADOPTING ORDINANCE
17
ORDINANCE NO. 2022-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING
THE ATTACHED DON SOFFER AVENTURA HIGH SCHOOL BUDGET
FUND 191 FOR FISCAL YEAR 2022/2023 (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 2022/2023 Operating Budget for the Don Soffer Aventura High
School, a copy of said budget being attached hereto and made a part hereof as
specifically as if set forth at length herein, be and the same is hereby established and
adopted.
Section 2. Expenditure of Funds Appropriated in the Budget Authorized. Funds
appropriated in the Budget may be expended by and with the approval of the City Manager
in accordance with the provisions of the City Charter and applicable law. Funds of the City
shall be expended in accordance with the appropriations provided in the Budget adopted by
this Ordinance and shall constitute an appropriation of the amounts specified therein.
Supplemental appropriations or the reduction of appropriations, if any, shall be made in
accordance with Section 4.07 of the City Charter.
Section 3. Budgetary Control. The Budget establishes a limitation on expenditures
by department total. Said limitation requires that the total sum allocated to the Don Soffer
Aventura High School Fund may not be increased or decreased without specific
authorization by a duly-enacted Resolution affecting such amendment or transfer.
Therefore, if requested by the Principal of Don Soffer Aventura High School, the City
Manager may authorize transfers from one individual line item account to another, so long
as the line item accounts are within the same department and fund.
18
Section 4. Personnel Authorization. The "Personnel Allocation Summary"
enumerates all authorized budgeted positions. However, if requested by the Principal of Don
Soffer Aventura High School, the City Manager may amend said authorized budgeted
positions in order to address the operating needs of the department so long as sufficient
budgeted funds are available.
Section 5. Grants and Gifts. When the City of Aventura receives monies from any
source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached
as a condition of acceptance any limitation regarding the use or expenditures of the monies
received, the funds so received need not be shown in the Operating Budget nor shall said
budget be subject to amendment of expenditures as a result of the receipt of said monies,
but said monies shall only be disbursed and applied toward the purposes for which the said
funds were received. To ensure the integrity of the Operating Budget, and the integrity of
the monies received by the City under Grants or Gifts, all monies received as contemplated
above must, upon receipt, be segregated and accounted for based upon generally accepted
accounting principles and where appropriate, placed into separate and individual trust
and/or escrow accounts from which any money drawn may only be disbursed and applied
within the limitations placed upon the Gift or Grant as aforesaid.
Section 6. Amendments. Upon the passage and adoption of the Don Soffer
Aventura High School Fund Budget for the City of Aventura, if the City Manager determines
that the 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, 2022 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 2022/2023 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
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the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall
remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding
the invalidity of any part.
Section 9. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner who moved its
adoption on first reading. This motion was seconded by Commissioner and
upon being put to a vote, the vote was as follows:
Commissioner Rachel S. Friedland
Commissioner Billy Joel
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 Rachel S. Friedland
Commissioner Billy Joel
Commissioner Denise Landman
Commissioner Dr. Linda Marks
Commissioner Marc Narotsky
Vice Mayor Robert Shelley
Mayor Enid Weisman
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PASSED on first reading this 12th day of May, 2022.
PASSED AND ADOPTED on second reading this 14th day of June, 2022.
ENID WEISMAN, MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
CITY ATTORNEY
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DON SOFFER AVENTURA HIGH SCHOOL
3151 NE 2131" Street
Aventura, Florida 33180