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10-03 2022 Regular Commission Meeting Agenda
City Manager City Cornrnission Ronald J.Wasson ]Enid Weisman,Mayor Denise Landman,Vice Mayor = City Clerk Rachel So Friedland,Commissioner Ellisa L.Horvath,MMC Billy Joel,Commissioner Dr.Linda Marks,Commissioner City Attorney Marc Narotslky,Commissioner Weiss Scrota Hellman Robert Shelley,Commissioner Cole&Bierman o� �x CITY COMMISSION REGULAR MEETING AGENDA October 3, 2022 6:00 p.m. Aventura Government Center 19200 West Country Club Drive Aventura, FL 33180 1. CALL TO ORDER/ROLL CALL 2. PLEDGE OF ALLEGIANCE 3. AGENDA: Request for Deletions/Emergency Additions 4. SPECIAL PRESENTATIONS: • Proclamations/Special Recognitions • Aventura City of Excellence School Update • Don Soffer Aventura High School Update • Presentation of Plans for Founders Day Event 5. CO N S E N T AG E N DA: Matters included under the Consent Agenda are self-explanatory and are not expected to require discussion or review. Items will be enacted by one motion. If discussion is desired by any member of the Commission, that item must be removed from the Consent Agenda and considered separately. If the public wishes to speak on a matter on the consent agenda they must inform the City Clerk prior to the start of the meeting. They will be recognized to speak prior to the approval of the consent agenda. A. APPROVAL OF MINUTES: • September 13, 2022 City Commission First Budget Hearing • September 13, 2022 City Commission Regular Meeting • September 22, 2022 City Commission Special Meeting • September 22, 2022 City Commission Regular Workshop • September 22, 2022 City Commission Second Budget Hearing B. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA,AUTHORIZING THE CITY MANAGER ON BEHALF OF THE CITY TO EXECUTE AND OTHERWISE ENTER INTO THE ATTACHED MUTUAL AID AGREEMENT BETWEEN THE CITY OF AVENTURA AND THE CITY OF HIALEAH FOR LAW ENFORCEMENT ACTIVITIES; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE. Aventura City Commission Regular Meeting Agenda October 3, 2022 C. MOTION AUTHORIZING THE APPROPRIATION OF UP TO $16,000.00 FOR POLICE SOFTWARE FROM THE POLICE FEDERAL FORFEITURE FUNDS IN ACCORDANCE WITH THE CITY MANAGER'S MEMORANDUM. D. MOTION TO RATIFY THE CITY MANAGER'S REAPPOINTMENT OF BARBARA BUXTON,ESQ. AND DANIEL NAIM AS SPECIAL MASTERS FOR THE CITY OF AVENTURA CODE ENFORCEMENT PROCESS. E. CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE CITY OF AVENTURA CITY OF EXCELLENCE SCHOOL: MOTION TO ACCEPT FOR FILING THE SPECIAL PURPOSE FINANCIAL REPORT FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR THE FISCAL YEAR ENDED JUNE 30, 2022 AND TO ACCEPT FOR FILING THAT LETTER DATED SEPTEMBER 13, 2022 ATTACHED HERETO AS ATTACHMENT 1. F. CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE DON SOFFER AVENTURA HIGH SCHOOL: MOTION TO ACCEPT FOR FILING THE SPECIAL PURPOSE FINANCIAL REPORT FOR THE DON SOFFER AVENTURA HIGH SCHOOL FOR THE FISCAL YEAR ENDED JUNE 30, 2022 AND TO ACCEPT FOR FILING THAT LETTER DATED SEPTEMBER 14, 2022 ATTACHED HERETO AS ATTACHMENT 1. 6. ZONING HEARINGS — QUASI-JUDICIAL PUBLIC HEARINGS: Please be advised that the following item on the Commission's agenda is quasi-judicial in nature. If you wish to object or comment upon the item,please inform the Mayor when she requests public comments. An opportunity for persons to speak on the item will be made available after the applicant and staff have made their presentations on the item. All testimony, including public testimony and evidence, will be made under oath or affirmation. Additionally, each person who gives testimony may be subject to cross-examination. If you refuse either to be cross-examined or to be sworn,your testimony will be given its due weight. The general public will not be permitted to cross-examine witnesses,but the public may request the Commission to ask questions of staff or witnesses on their behalf Persons representing organizations must present evidence of their authority to speak for the organization. Further details of the quasi-judicial procedures may be obtained from the Clerk. RESOLUTION/PUBLIC HEARING: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, GRANTING CONDITIONAL USE APPROVAL, PURSUANT TO SECTION 31-143(F) OF THE CITY CODE OF ORDINANCES,TO ALLOW: (1)A HEIGHT OF 26 STORIES AND 295 FEET FOR A MULTIFAMILY RESIDENTIAL BUILDING, WHERE THE CITY CODE PERMITS 25 STORIES AND 250 FEET; (2) A BUILDING IN THE RMF4 DISTRICT TO CAST A SHADOW UPON A PROPERTY LOCATED WITHIN A BUSINESS ZONING DISTRICT;(3)A DENSITY OF 56 UNITS PER ACRE,WHERE THE CITY CODE PERMITS 45 UNITS PER ACRE; AND (4) A CERTIFIED GREEN BUILDING WITH A FLOOR AREA RATIO OF 4.3,WHERE THE CITY CODE PERMITS A FLOOR AREA RATIO OF 2.0, ALL FOR THE PROPERTY LOCATED AT 2785 NE 183 STREET; PROVIDING FOR CONDITIONS OF APPROVAL; AND PROVIDING AN EFFECTIVE DATE. 7. ORDINANCES — FIRST READING/PUBLIC INPUT: None. Page 2 of 3 Aventura City Commission Regular Meeting Agenda October 3, 2022 8. ORDINANCES — SECOND READING/PUBLIC HEARINGS: AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING CHAPTER 4, "ALCOHOLIC BEVERAGES," SECTION 4-2, "LOCATION OF ESTABLISHMENTS,"OF THE CITY OF AVENTURA CODE OF ORDINANCES TO PROVIDE FOR ADMINISTRATIVE REVIEW AND APPROVAL OF ALCOHOLIC BEVERAGE PERMITS, AND APPEAL; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE. 9. RESOLUTION/PUBLIC INPUT: None. 10. REPORTS 11. PUBLIC COMMENTS 12. OTHER BUSINESS: None. 13. ADJOURNMENT FUTURE MEETINGS Meeting dates, times, and location are subject to change. Please check the City's website for the most current schedule. Meetings will be held at the City of Aventura Government Center (19200 West Country Club Drive,Aventura). COMMISSION REGULAR WORKSHOP—OCTOBER 20,2022 AT 9 AM COMMISSION REGULAR MEETING—NOVEMBER 1,2022 AT 6 PM COMMISSION INAUGURATION CEREMONY—NOVEMBER 15,2022 AT 7 PM This meeting is open to the public.In accordance with the Americans with Disabilities Act of 1990,all persons who are disabled and who need special accommodations to participate in this meeting because of that disability should contact the Office of the City Clerk, (305) 466-8901 or cityclerk@cityofaventura.com, not later than two days prior to such proceedings. One or more members of the City of Aventura Advisory Boards may participate in the meeting. Anyone wishing to appeal any decision made by the Aventura City Commission with respect to any matter considered at such meeting or hearing will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. Agenda items are available online at cityofaventura.com for viewing and printing,or may be requested through the Office of the City Clerk at(305)466-8901 or cityclerk@cityofaventura.com. Page 3 of 3 CITY OF "ENTURA OFFICE OF THE CITY CLERK MEMORANDUM TO: City Commission FROM: Ellisa L. Horvath, MMC, City Clerk DATE: September 30, 2022 SUBJECT: Approval of Minutes October 3, 2022 City Commission Meeting Agenda Item 5A RECOMMENDATION It is recommended that the City Commission approve the attached minutes, as provided by the City Clerk, for the Commission meetings held in September. BACKGROUND Meetings were held and minutes have been provided for Commission approval for the following: • September 13, 2022 City Commission First Budget Hearing • September 13, 2022 City Commission Regular Meeting • September 22, 2022 City Commission Special Meeting • September 22, 2022 City Commission Regular Workshop • September 22, 2022 City Commission Second Budget Hearing Should you have any questions, please contact me. /elh attachments Wy.. .pmv 14 gyp. L AVENTURA CITY COMMISSION FIRST BUDGET HEARING MINUTES SEPTEMBER 13, 2022 6:00 P.M. Aventura Arts & Cultural Center 3385 NE 188t" Street Aventura, FL 33180 1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Enid Weisman at 6:06 p.m. The roll was called and the following were present: Mayor Enid Weisman, Vice Mayor Denise Landman, Commissioner Billy Joel, Commissioner Dr. Linda Marks, Commissioner Marc Narotsky, City Manager Ronald J. Wasson, City Clerk Ellisa L. Horvath, and City Attorney Robert Meyers. Commissioner Rachel S. Friedland and Commissioner Robert Shelley were absent. As a quorum was determined to be present, the meeting commenced. 2. PLEDGE OF ALLEGIANCE: The Pledge was led by Miami-Dade County Commissioner Sally A. Heyman and State Representative Joseph Geller. 3. PUBLIC HEARINGS: ORDINANCES: FIRST READING —2022/2023 BUDGET: Mrs. Horvath read the following Ordinance title: A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD VALOREM TAX OPERATING MILLAGE LEVY RATE AT 1.7261 MILLS PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY VALUE,WHICH AS A PERCENT(%)CHANGE OF ROLLED-BACK RATE OF 1.5758 MILLS IS 9.54% ABOVE THE ROLLED-BACK RATE COMPUTED PURSUANT TO STATE LAW, FOR THE 2022 TAX YEAR; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Ordinance was offered by Vice Mayor Landman and seconded by Commissioner Dr. Marks. Mr. Wasson reviewed the ad valorem tax rate as outlined in the agenda, maintaining the same millage rate as the prior year and resulting in no tax increase for the 27t" year in a row. Mayor Weisman opened the item for public comment. There being no comments, Mayor Weisman closed the item for public input. The motion for approval of the Ordinance passed unanimously, by roll call vote. Aventura City Commission First Budget Hearing Minutes September 13, 2022 Mrs. Horvath read the following Ordinance title: A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET,AS REVIEWED AND APPROVED BY THE CITY COMMISSION AT THE REVIEW MEETING HELD ON JULY 21, 2022 AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 2022/2023 FISCAL YEAR, 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 PROCEDURES REGARDING ENCUMBRANCES AND THE RE-APPROPRIATION OF UNEXPENDED CAPITAL APPROPRIATIONS; ESTABLISHING THE COMMITTED FUND BALANCE FOR CAPITAL RESERVE; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Ordinance was offered by Commissioner Joel and seconded by Commissioner Dr. Marks. Mr. Wasson reviewed the highlights of the budget totaling $64,522,057, which is 5.24% higher than the prior year, as previously presented to the City Commission on July 21, 2022 for review. The Commission discussed the item, with objection noted by Commissioner Narotsky regarding the use of funds for a holiday ceremony. Mayor Weisman opened the item for public comment. There being no comments, Mayor Weisman closed the item for public input. The motion for approval of the Ordinance passed unanimously, by roll call vote. 4. ADJOURNMENT: There being no further business to come before the Commission, a motion to adjourn was offered by Commissioner Narotsky, seconded by Vice Mayor Landman, and unanimously approved; thus, adjourning the meeting at 6:18 p.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission on October 3, 2022. Page 2 of 2 Wy.. .pmv 14 gyp. L AVENTURA CITY COMMISSION REGULAR MEETING MINUTES SEPTEMBER 13, 2022 Following 6:00 p.m. First Budget Hearing Aventura Arts & Cultural Center 3385 NE 188t" Street Aventura, FL 33180 1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Weisman at 6:18 p.m. The roll was called and the following were present: Mayor Enid Weisman, Vice Mayor Denise Landman, Commissioner Billy Joel, Commissioner Dr. Linda Marks, Commissioner Marc Narotsky, City Manager Ronald J. Wasson, City Clerk Ellisa L. Horvath, and City Attorney Robert Meyers. Commissioner Rachel S. Friedland and Commissioner Robert Shelley were absent. As a quorum was determined to be present, the meeting commenced. 2. PLEDGE OF ALLEGIANCE: The Pledge was done at the First Budget Hearing. Commissioner Joel's birthday was recognized. 3. AGENDA: REQUESTS FOR DELETIONS/EMERGENCY ADDITIONS: Mr. Wasson announced that Item 6 on the agenda was deferred to the October 3, 2022 City Commission Meeting. Lisa J. Jerles, Esq. on behalf of Alan J. Kluger, Esq. - Kluger, Kaplan, Silverman, Katzen & Levine, P.L. requested an Attorney-Client Session on the following: City of Aventura v. School Board of Miami-Dade County, Miami-Dade County Circuit Court, Civil Division 22, Case No. 2020-006112-CA-01. 4. SPECIAL PRESENTATIONS: • Special Recognitions. Mayor Weisman, accompanied by the City Commission, presented Miami-Dade County Commissioner Sally A. Heyman with a token of appreciation in recognition of her leadership and service to the City throughout her terms. Mayor Weisman, accompanied by the City Commission, presented State Representative Joseph Geller with a token of appreciation in recognition of his guidance and leadership provided to the City throughout his terms. • Employee Service Awards: Mr. Wasson, accompanied by Principal Dr. Tyrkala, presented ACES Assistant Principal Jorge Paz (10 years) with a recognition Aventura City Commission Regular Meeting Minutes September 13, 2022 certificate and token of appreciation for the completion of milestone years of service with the City. • Introduction of New Miami-Dade Fire Rescue Fire Chief: Chief Raied "Ray" Jadallah provided a brief introduction, introduced his staff in attendance, and provided the City with a service plaque. • Aventura City of Excellence School Update: Principal Dr. Anthony Tyrkala provided a brief report on ACES. • Don Soffer Aventura High School Update: Principal Dr. Geoff McKee, accompanied by student Mia Biton, provided a brief report on DSAHS. 5. CONSENT AGENDA: There were no requests from the public to address the City Commission. A motion to approve the items on the Consent Agenda was offered by Commissioner Narotsky, seconded by Commissioner Joel, and passed unanimously by roll call vote. The following action was taken: A. Minutes approved as follows: • July 19, 2022 City Commission Regular Meeting • July 21, 2022 City Commission Meeting (Budget Review) • July 21, 2022 City Commission Regular Workshop B. Resolution No. 2022-54 adopted as follows: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA,AWARDING AND LETTING A BID/CONTRACT FOR BID NO.22-08-11- 3 CITY OF AVENTURA MAINTENANCE AND REPAIR FOR CITY STREETS AND FACILITIES TO METRO EXPRESS, INC. AND THE PAVING LADY FOR THE INDIVIDUAL BID PRICES AS CONTAINED IN EXHIBIT "A" ATTACHED; AUTHORIZING THE CITY MANAGER TO EXECUTE ASSOCIATED CONTRACTS; AUTHORIZING THE CITY MANAGER TO TAKE NECESSARY AND EXPEDIENT ACTION TO CARRY OUT THE AIMS OF THIS RESOLUTION; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS FOR SAID BID AWARD; AND PROVIDING FOR AN EFFECTIVE DATE. C. Resolution No. 2022-55 adopted as follows: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AWARDING A CONTRACT FOR WATERWAYS PARK FIELD ENHANCEMENT IMPROVEMENTS TO FIELDTURF USA,INC.AT THE PRICE OF $2,372,833.54;AUTHORIZING THE CITY MANAGER TO EXECUTE ASSOCIATED CONTRACTS; PROVIDING FOR THE APPROPRIATION AND ALLOCATION OF FUNDS FOR SAID AWARD; PROVIDING FOR IMPLEMENTATION; AND PROVIDING FOR AN EFFECTIVE DATE. (ARPA PROJECT) Page 2 of 7 Aventura City Commission Regular Meeting Minutes September 13, 2022 D. Resolution No. 2022-56 adopted as follows: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AUTHORIZING THE CITY MANAGER TO EXECUTE THE ATTACHED WORK AUTHORIZATION NO.2022-043508136-001 IN THE AMOUNT OF$175,491.50 FOR PROFESSIONAL DESIGN SERVICES FOR THE YACHT CLUB DRIVE SEAWALL HARDENING IMPROVEMENTS PROJECT BY AND BETWEEN THE CITY OF AVENTURA AND KIMLEY-HORN & ASSOCIATES, INC.; PROVIDING FOR IMPLEMENTATION; AND PROVIDING FOR AN EFFECTIVE DATE. (ARPA PROJECT) E. Resolution No. 2022-57 adopted as follows: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, APPROVING THE EXPENDITURE OF CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS FROM THE U.S. DEPARTMENT OF TREASURY UNDER THE AMERICAN RESCUE PLAN ACT (ARPA) FOR THE PURCHASE OF A NEW TASER 7 PLATFORM; PROVIDING FOR IMPLEMENTATION; AND PROVIDING FOR AN EFFECTIVE DATE. F. Resolution No. 2022-58 adopted as follows: A RESOLUTION OF THE CITY OF AVENTURA, FLORIDA, APPROVING AN AMENDMENT TO THE DECLARATION OF RESTRICTIONS RELATED TO THE PROPERTIES LOCATED AT 2751 N.E. 183RD STREET AND 2777 N.E. 183RD STREET TO REMOVE THE LEASE RESTRICTION; PROVIDING FOR IMPLEMENTATION; AND PROVIDING FOR AN EFFECTIVE DATE. 6. ZONING HEARINGS — QUASI-JUDICIAL PUBLIC HEARINGS: Mayor Weisman noted that per Mr. Wasson's announcement earlier in the meeting, the following item was deferred to the October 3, 2022 City Commission Meeting- RESOLUTION/PUBLIC HEARING: A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, GRANTING CONDITIONAL USE APPROVAL, PURSUANT TO SECTION 31-143(F) OF THE CITY CODE OF ORDINANCES,TO ALLOW: (1)A HEIGHT OF 26 STORIES AND 295 FEET FOR A MULTIFAMILY RESIDENTIAL BUILDING, WHERE THE CITY CODE PERMITS 25 STORIES AND 250 FEET; (2) A BUILDING IN THE RMF4 DISTRICT TO CAST A SHADOW UPON A PROPERTY LOCATED WITHIN A BUSINESS ZONING DISTRICT; (3)A DENSITY OF 56 UNITS PER ACRE,WHERE THE CITY CODE PERMITS 45 UNITS PER ACRE; AND (4) A CERTIFIED GREEN BUILDING WITH A FLOOR AREA RATIO OF 4.3, WHERE THE CITY CODE PERMITS A FLOOR AREA RATIO OF 2.0, ALL FOR THE PROPERTY LOCATED AT 2785 NE 183 STREET; PROVIDING FOR CONDITIONS OF APPROVAL; AND PROVIDING AN EFFECTIVE DATE. Page 3 of 7 Aventura City Commission Regular Meeting Minutes September 13, 2022 7. ORDINANCES — FIRST READING/PUBLIC INPUT: Mrs. Horvath read the following Ordinance title: A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING CHAPTER 4, "ALCOHOLIC BEVERAGES," SECTION 4-2, "LOCATION OF ESTABLISHMENTS,"OF THE CITY OF AVENTURA CODE OF ORDINANCES TO PROVIDE FOR ADMINISTRATIVE REVIEW AND APPROVAL OF ALCOHOLIC BEVERAGE PERMITS, AND APPEAL; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Ordinance was offered by Commissioner Narotsky and seconded by Commissioner Joel. Community Development Director Keven Klopp reviewed the item. Mr. Wasson further explained the process. The Commission discussed the item. A motion to amend the Ordinance was offered by Commissioner Dr. Marks and seconded by Commissioner Joel to add language to also allow the Commission to be able to request revocation and to be notified when a determination was made on an application. Mayor Weisman opened the item for public comment. There being no comments, Mayor Weisman closed the item for public input. The motion for approval of the Ordinance as amended passed unanimously, by roll call vote. Mrs. Horvath read the following Ordinance title- B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING ARTICLE II "CITY COMMISSION AND MAYOR" OF CHAPTER 26 "ELECTIONS" OF THE CITY CODE BY AMENDING SECTION 26-32 "COMMENCEMENT OF TERM OF ELECTED OFFICIALS"TO REVISE DATE OF COMMENCEMENT OF THE TERM OF OFFICE FOR REGULAR TERMS OF THE MAYOR AND COMMISSIONERS; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Ordinance was offered by Vice Mayor Landman and seconded by Commissioner Joel. Mr. Meyers reviewed the item allowing more time between the election and the commencement of term of elected officials. The Commission discussed the item and provided consensus for this year's Inauguration Ceremony to be held on November 15, 2022. Page 4 of 7 Aventura City Commission Regular Meeting Minutes September 13, 2022 Mayor Weisman opened the item for public comment. There being no comments, Mayor Weisman closed the item for public input. The motion for approval of the Ordinance passed unanimously, by roll call vote. 8. ORDINANCES - SECOND READING/PUBLIC HEARINGS: Mrs. Horvath read the following Ordinance title: A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING CHAPTER 33 "PARKS AND RECREATION" OF THE CITY CODE OF ORDINANCES, SECTION 33-1 "RESIDENCY POLICY FOR USE OF PORTION OF AVENTURA FOUNDERS PARK" TO FURTHER DEFINE THE PORTION OF FOUNDERS PARK SUBJECT TO THE POLICY; PROVIDING FOR SEVERABILITY;PROVIDING FOR INCLUSION IN THE CODE;AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Ordinance was offered by Commissioner Narotsky and seconded by Commissioner Dr. Marks. Mr. Meyers reviewed the item to re-establish the residency policy to include all portions of Founders Park. Mayor Weisman opened the item for public comment. There being no comments, Mayor Weisman closed the item for public input. The motion for approval of the Ordinance passed unanimously, by roll call vote, and Ordinance No. 2022-14 was adopted. Mrs. Horvath read the following Ordinance title- B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING CHAPTER 33 "PARKS AND RECREATION" OF THE CITY CODE, TO CREATE SECTION 33-3 "SMOKING PROHIBITED" TO PROHIBIT SMOKING IN CITY PARKS; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE;AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Ordinance was offered by Vice Mayor Landman and seconded by Commissioner Joel. Mr. Meyers reviewed the item, which would not apply to unfiltered cigars. Mayor Weisman opened the item for public comment. There being no comments, Mayor Weisman closed the item for public input. The motion for approval of the Ordinance passed unanimously, by roll call vote, and Ordinance No. 2022-15 was adopted. Page 5 of 7 Aventura City Commission Regular Meeting Minutes September 13, 2022 Mrs. Horvath read the following Ordinance title- C. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING THE CITY CODE OF ORDINANCES AT CHAPTER 2 "ADMINISTRATION," ARTICLE III "ADVISORY BOARDS," BY REPEALING DIVISION 7 "YOUTH ADVISORY BOARD"; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE;AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Ordinance was offered by Commissioner Dr. Marks and seconded by Vice Mayor Landman. Mr. Meyers reviewed the item and further explained the creation of the Youth Council to replace the Youth Advisory Board, with less restrictions. The Commission provided comments in favor of the change. Mayor Weisman opened the item for public comment. There being no comments, Mayor Weisman closed the item for public input. The motion for approval of the Ordinance passed unanimously, by roll call vote, and Ordinance No. 2022-16 was adopted. Mrs. Horvath read the following Ordinance title- D. AVENTURA CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL (ACES): AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AMENDING ORDINANCE NO. 2021-05, WHICH ADOPTED A CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR 2021/2022 (JULY 1—JUNE 30) BY REVISING THE 2021/2022 FISCAL YEAR BUDGET DOCUMENT AS OUTLINED IN EXHIBIT "A" ATTACHED HERETO; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS ORDINANCE;AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Ordinance was offered by Commissioner Joel and seconded by Commissioner Narotsky. Mr. Wasson reviewed the item. The Commission discussed the item. Finance Director Melissa Cruz responded to questions regarding net unfavorable variance. Mayor Weisman opened the item for public comment. There being no comments, Mayor Weisman closed the item for public input. Page 6 of 7 Aventura City Commission Regular Meeting Minutes September 13, 2022 The motion for approval of the Ordinance passed unanimously, by roll call vote, and Ordinance No. 2022-17 was adopted. 9. RESOLUTION/PUBLIC INPUT: None. 10. REPORTS: Vice Mayor Landman reported on the upcoming Share-the-Road Bike Event. Commissioner Dr. Marks requested information on the upcoming Veteran's Day Ceremony, which Mr. Wasson will provide. 11. PUBLIC COMMENTS: The following members of the public provided comments: Roberta Rousseau (Treasurer—Aventura Sunny Isles Beach Chamber of Commerce), Ian Lumer (Aventura Resident), and Ben Lumer (Aventura Resident). 12. OTHER BUSINESS: None. 13. ADJOURNMENT: There being no further business to come before the Commission, a motion to adjourn was offered by Vice Mayor Landman, seconded by Commissioner Joel, and unanimously approved; thus, adjourning the meeting at 7:28 p.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission on October 3, 2022. Page 7 of 7 Wy.. .pmv 14 gyp. L AVENTURA CITY COMMISSION SPECIAL MEETING MINUTES SEPTEMBER 22, 2022 9:00 A.M. Aventura Government Center 19200 West Country Club Drive Aventura, FL 33180 1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Enid Weisman at 9:05 a.m. The roll was called and the following were present: Mayor Enid Weisman, Vice Mayor Denise Landman, Commissioner Rachel S. Friedland, Commissioner Billy Joel, Commissioner Dr. Linda Marks, Commissioner Marc Narotsky, Commissioner Robert Shelley, Assistant City Manager Bryan Pegues, City Clerk Ellisa L. Horvath, and City Attorney Robert Meyers. As a quorum was determined to be present, the meeting commenced. 2. ORDINANCE - SECOND READING/PUBLIC HEARING: Mrs. Horvath read the following Ordinance title: AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING ARTICLE II"CITY COMMISSION AND MAYOR"OF CHAPTER 26"ELECTIONS" OF THE CITY CODE BY AMENDING SECTION 26-32 "COMMENCEMENT OF TERM OF ELECTED OFFICIALS" TO REVISE DATE OF COMMENCEMENT OF THE TERM OF OFFICE FOR REGULAR TERMS OF THE MAYOR AND COMMISSIONERS; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Ordinance was offered by Commissioner Friedland and seconded by Commissioner Dr. Marks. Mr. Pegues provided a brief review of the item. The Commission discussed the item. Mayor Weisman opened the item for public comment. There being no comments, Mayor Weisman closed the item for public input. The motion for approval of the Ordinance passed unanimously, by roll call vote, and Ordinance No. 2022-18 was adopted. Aventura City Commission Special Meeting Minutes September 22, 2022 4. ADJOURNMENT: There being no further business to come before the Commission, a motion to adjourn was offered by Vice Mayor Landman, seconded by Commissioner Shelley, and unanimously approved; thus, adjourning the meeting at 9:10 a.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission on October 3, 2022. Page 2 of 2 Wy.. .pmv 14 gyp. L AVENTURA CITY COMMISSION REGULAR WORKSHOP MINUTES SEPTEMBER 22, 2022 Following 9:00 a.m. Commission Special Meeting Aventura Government Center 19200 W. Country Club Drive Aventura, FL 33180 1. Call to Order/Roll Call: The meeting was called to order by Mayor Enid Weisman at 11:31 a.m. The following were present: Mayor Enid Weisman, Vice Mayor Denise Landman, Commissioner Rachel S. Friedland, Commissioner Billy Joel, Commissioner Dr. Linda Marks, Commissioner Marc Narotsky, Commissioner Robert Shelley, Assistant City Manager Bryan Pegues, City Clerk Ellisa L. Horvath, and City Attorney Robert Meyers. As a quorum was determined to be present, the meeting commenced. 2. Update: Freebee On-Demand Car Service (City Manager): Mr. Pegues explained the next stage for the Freebee program and provided data on the program, as well as the reduction of the circulator bus program. The City Commission discussed the following items: training program for Freebee drivers, decreasing average wait times with a goal of no more than 15-20 minutes, request for reports from the Public Works Department on the circulator bus ridership for August and September, circulator buses parked at Government Center that should be moved, a new circulator bus vendor, the addition of two Tesla vehicles instead of vans, promoting that the vehicles are 100% electric through the placement of bumper stickers on the vehicles, communicating that the wait times may be extended during the holiday months, a presentation by Freebee at the October Workshop, and ordering more vehicles with available CITT (Citizens' Independent Transportation Trust) half-penny sales surtax money. Mr. Meyers discussed the interlocal agreement with the County for CITT funds. City Manager Summary: It was the consensus of the City Commission to be provided with the amount available in the CITT reserves, as well as the projected roadwork through the end of the calendar year, in order to determine if additional vehicles can be ordered. 3. Discussion: Re-Appointment of Special Masters for Code Enforcement Process (City Manager): Mr. Meyers explained the role of the Special Masters and the upcoming code enforcement hearings scheduled for items other than red light cameras, as well as the current ordinance in place regarding short term vacation rentals. Aventura City Commission Regular Workshop Minutes—September 22, 2022 The City Commission discussed the item including the existing ordinance and upcoming hearings. City Manager Summary: It was the consensus of the City Commission to proceed with placing the re-appointment of Special Masters Barbara Buxton and Daniel Naim on the October 1, 2022 City Commission Meeting Agenda. 4. Request for Use of Federal Forfeiture Funds (City Manager): Mr. Pegues reviewed the request from Chief Bentolila to use federal forfeiture funds for software for the police officers. City Manager Summary: It was the consensus of the City Commission to proceed with placing the item on the October 1, 2022 City Commission Meeting Agenda. 5. Discussion: Ethics Training Dates for City Commission (City Attorney): Mr. Meyers discussed the need to schedule the annual ethics training for four hours for Commissioner Friedland and Commissioner Dr. Marks before the end of the year. The training for newly elected Commission members will be scheduled after they are sworn into office in November. City Manager Summary: Mr. Meyers will schedule a 2-hour training session for the two seated Commissioners in October and will schedule the other 2-hour training session in conjunction with the training for the newly elected Commission members. The following additional items were discussed: Mrs. Horvath reviewed the calendar for City Commission Meetings for the rest of the calendar year. The Commission discussed the possibility of postponing the Commission Workshop scheduled for November 3, 2022 until after the newly elected Commission members are seated. Mr. Pegues will discuss the Workshop date with Mr. Wasson, for further discussion at the October Workshop. Mrs. Horvath noted that the Commission Inauguration Ceremony was scheduled for November 15, 2022 as directed by the City Commission and consensus was given to hold the ceremony at 7:00 p.m. as had been done in the past. Mr. Pegues noted that the outgoing Commission members should invite their family and friends to attend the November 1, 2022 City Commission Meeting, since they would be recognized at that time. Mr. Pegues reported that there had been discussion at a prior Workshop regarding allowing the children of any ambassador or consulate living in Aventura to have priority seating to attend the charter schools. Mr. Meyers provided comments. The Commission discussed the item, with no consensus given at this time. The item will be placed on the October Workshop for further discussion. Page 2 of 3 Aventura City Commission Regular Workshop Minutes—September 22, 2022 6. Adiournment: There being no further business to come before the Commission, the meeting was adjourned by consensus at 12:41 p.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission on October 3, 2022. Page 3 of 3 Wy.. .pmv 14 gyp. L AVENTURA CITY COMMISSION SECOND BUDGET HEARING MINUTES SEPTEMBER 22, 2022 6:00 P.M. Aventura Government Center 19200 West Country Club Drive Aventura, FL 33180 1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Enid Weisman at 6:01 p.m. The roll was called and the following were present: Mayor Enid Weisman, Vice Mayor Denise Landman', Commissioner Rachel S. Friedland, Commissioner Billy Joel, Commissioner Dr. Linda Marks, Commissioner Marc Narotsky, Commissioner Robert Shelley, Assistant City Manager Bryan Pegues, City Clerk Ellisa L. Horvath, and City Attorney Robert Meyers. As a quorum was determined to be present, the meeting commenced. 2. PLEDGE OF ALLEGIANCE: The Pledge was led by Mayor Weisman. 3. PUBLIC HEARINGS: ORDINANCES - SECOND READING - 2022/2023 BUDGET: Mrs. Horvath read the following Ordinance title: A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD VALOREM TAX OPERATING MILLAGE LEVY RATE AT 1.7261 MILLS PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY VALUE,WHICH AS A PERCENT(%)CHANGE OF ROLLED-BACK RATE OF 1.5758 MILLS IS 9.54% ABOVE THE ROLLED-BACK RATE COMPUTED PURSUANT TO STATE LAW, FOR THE 2022 TAX YEAR; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Ordinance was offered by Commissioner Joel and seconded by Commissioner Narotsky. Finance Director Melissa Cruz was thanked for her work on the budget. Mr. Pegues provided a brief review of the item, with the City maintaining the same millage rate as the prior year and resulting in no tax increase for the 27t" year in a row. Mayor Weisman opened the item for public comment. There being no comments, Mayor Weisman closed the item for public input. ' Participated via virtual communications media technology. Aventura City Commission Second Budget Hearing Minutes September 22, 2022 The motion for approval of the Ordinance passed unanimously, by roll call vote, and Ordinance No. 2022-19 was adopted. Mrs. Horvath read the following Ordinance title- B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET,AS REVIEWED AND APPROVED BY THE CITY COMMISSION AT THE REVIEW MEETING HELD ON JULY 21, 2022 AS THE CITY OF AVENTURA FINAL BUDGET FOR THE 2022/2023 FISCAL YEAR, 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 PROCEDURES REGARDING ENCUMBRANCES AND THE RE-APPROPRIATION OF UNEXPENDED CAPITAL APPROPRIATIONS; ESTABLISHING THE COMMITTED FUND BALANCE FOR CAPITAL RESERVE; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. A motion for approval of the Ordinance was offered by Commissioner Shelley and seconded by Commissioner Joel. Mr. Pegues reviewed the highlights of the budget as outlined in the agenda and budget document. Mayor Weisman opened the item for public comment. There being no comments, Mayor Weisman closed the item for public input. The motion for approval of the Ordinance passed unanimously, by roll call vote, and Ordinance No. 2022-20 was adopted. 4. ADJOURNMENT: There being no further business to come before the Commission, a motion to adjourn was offered by Commissioner Dr. Marks, seconded by Commissioner Friedland, and unanimously approved; thus, adjourning the meeting at 6:08 p.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission on October 3, 2022. Page 2 of 2 CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager DATE: September 30, 2022 SUBJECT: Law Enforcement Mutual Aid Agreement Between the City of Aventura and the City of Hialeah October 3, 2022 City Commission Meeting Agenda Item 5B RECOMMENDATION It is recommended that the City Commission adopt the attached Resolution authorizing execution of the Law Enforcement Mutual Aid Agreement with the City of Hialeah. BACKGROUND In order to improve cooperative relationships between law enforcement agencies and provide a mechanism to share police resources in the event of emergencies or certain demanding situations, Chapter 23, Florida Statutes, Florida Mutual Aid Act allows agencies to enter into Police Services Mutual Aid Agreements. The various departments use a basic Mutual Aid Agreement. The following list comprises the circumstances and conditions under which mutual aid may be requested- 1. Joint multi-jurisdictional criminal investigations. 2. Civil affray or disobedience, disturbances, riots, large protest demonstrations and assemblies, controversial trials, political conventions, labor disputes and strikes. 3. Any natural disaster. 4. Incidents which require rescue operations and crowd and traffic control measures, including, but not limited to, large-scale evacuations, aircraft and shipping disasters, fires, explosions, gas line leaks, radiological incidents, train wrecks and derailments, chemical or hazardous waste spills, and electrical power failures. 5. Terrorist activities including, but not limited to, acts of sabotage. 6. Escapes from, or disturbances within, prisoner processing facilities. 7. Hostage and barricaded subject situations, and aircraft piracy. 8. Control of major crime scenes, area searches, perimeter control, back-ups to emergency and in-progress calls, pursuits, and missing person calls. 9. Enemy attack. 10. Transportation of evidence requiring security. 11. Major events, e.g., sporting events, concerts, parades, fairs, festivals and conventions. 12. Security and escort duties for dignitaries. 13. Incidents requiring utilization of specialized units; e.g., underwater recovery, aircraft, canine, motorcycle, bomb, crime scene and police information. 14. Emergency situations in which one agency cannot perform its functional objective. 15. Joint training in areas of mutual need. 16. Joint multi-jurisdictional marine interdiction operations. 17. DUI Checkpoints. The Agreement is beneficial in our mission to protect the safety and quality of life of our residents. If you have any questions, please feel free to contact me. RJW/act Attachment CCO2096-22 CITY OF AVENTURA RESOLUTION NO. 2022- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AUTHORIZING THE CITY MANAGER ON BEHALF OF THE CITY TO EXECUTE AND OTHERWISE ENTER INTO THE ATTACHED MUTUAL AID AGREEMENT BETWEEN THE CITY OF AVENTURA AND THE CITY OF HIALEAH FOR LAW ENFORCEMENT ACTIVITIES; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, THAT: Section 1. The City Manager is hereby authorized on behalf of the City of Aventura to execute and otherwise enter into that certain Mutual Aid Agreement between the City of Aventura and the City of Hialeah for law enforcement activities in substantially the form as attached hereto. Section 2. The City Manager is hereby authorized to do all things necessary and expedient in order to effectuate the execution of the attached Agreement described in Section 1 above, and to carry out the aims of this Resolution. Section 3. This Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner who moved its adoption. 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 Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Denise Landman Mayor Enid Weisman City of Aventura Resolution No. 2022- PASSED AND ADOPTED this V day of October, 2022. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 2 of 2 CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager C4-- DATE: September 30, 2022 SUBJECT: Disbursement of Police Federal Forfeiture Funds October 3, 2022 City Commission Meeting Agenda Item 5C RECOMMENDATION It is recommended that the City Commission adopt the following Motion to expend funds from the Police Federal Forfeiture Funds: "Motion authorizing the appropriation of up to $16,000 for police software from the Police Federal Forfeiture Funds in accordance with the City Manager's Memorandum". If you have any questions, please feel free to contact me. RJW/act Attachment CCO2098-22 CITY OF AVENTURA POLICE DEPARTMENT INTER OFFICE MEMORANDUM TO: Ronald J. Wasson, City Manager FROM: Michael Bentolila, Chief of Police A/5 159 DATE: September 61h, 2022 SUBJECT: Use of Federal Forfeiture Funds The Federal Equitable Sharing Agreement (FESA), Section VIII allows for the use of federally forfeited funds for law enforcement. Section IX, A9 of the Federal Equitable Sharing agreement requires that the funds be expended only upon request of the Chief of Police to the governing body of the municipality and approval of the governing body. I am requesting approval for the expenditure of these monies to purchase: Smart Force Smart Comms Plus Module $16,000.00 Summary Smart Comms Plus — is a real-time software solution that enhances the ability of officers in the field to disseminate and search for important information related to criminal activity and active investigations. CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: Ronald J. Wasson City Mana er (_Y_6L� g DATE: September 30, 2022 SUBJECT: Re-Appointment of Special Masters for Code Enforcement Process October 3, 2022 City Commission Meeting Agenda Item 51) RECOMMENDATION As discussed at the September Workshop Meeting, it is recommended that the City Commission ratify the City Manager's re-appointment of Barbara Buxton, Esq. and Daniel Naim as Special Masters for the City of Aventura Code Enforcement process. BACKGROUND Section 4 of Ordinance 96-14 which established the City's Code Enforcement Process provides for the City Manager to appoint Special Masters, subject to City Commission ratification, for a term of one year. The above-referenced individuals are submitted to you for re-appointment as Special Masters. If you have any questions please feel free to contact me. RJW/act Attachment CCO2012-21 CITY OF "ENTURA FINANCE DEPARTMENT MEMORANDUM TO: City Commission (ACES Board of Directors) FROM: Ronald J. Wasson, City Manager BY: Melissa Cruz, Finance Director NkL DATE: September 30, 2022 SUBJECT: Special Purpose Financial Report for ACES for the Fiscal Year Ended June 30, 2022 October 3, 2022 City Commission Meeting Agenda Item 5E RECOMMENDATION It is recommended that the City Commission approve the following motion: "Motion to accept for filing the Special Purpose Financial Report for the Aventura City of Excellence School for the fiscal year ended June 30, 2022 and to accept for filing that letter dated September 13, 2022 attached hereto as Attachment 1." BACKGROUND The Special Purpose Financial Report (the "Report") for the Aventura City of Excellence School ("ACES") was electronically distributed to the Mayor and Commissioners on September 30, 2022 along with our memorandum. In addition, a letter dated September 13, 2022 ("Attachment 1") from our auditors — Keefe McCullough was attached to the Commission agenda for your review. In compliance with Florida Statute 218.39, the Report is required to be submitted to the governing board. As a result, the Report will be filed as an official record at a public meeting through a motion that will be made at the October 3rd Commission Meeting. In addition, the auditors have requested that their letter ("Attachment 1") be accepted for filing with the City Commission. A representative from Keefe McCullough will be present at the meeting. However, since the Report is the responsibility of the City, I respectfully request that any questions be discussed with the City Manager prior to the meeting. CITY OF "ENTURA FINANCE DEPARTMENT MEMORANDUM TO: City Commission (ACES Board of Directors) FROM: Ronald J. Wasson, City Manager BY: Melissa Cruz, Finance Director ML DATE: September 30, 2022 SUBJECT: Aventura City of Excellence School (the "School") Special Purpose Financial Report for the Fiscal Year Ended June 30, 2022 Background As required by State law and our Charter School Contract with the Miami-Dade County Public School District, we have prepared the Aventura City of Excellence School's (the "School's") financial statements (the "Report") for the fiscal year ended June 30, 2022 (attached). This Report encompasses the School's 19t" year of operations and was audited by Keefe McCullough. The Report complies with Generally Accepted Accounting Principles ("GAAP"), which includes Governmental Accounting Standard Board ("GASB") Statement No 34. The cover reflects that the Report contains the "Special Purpose Financial Report" for the "Aventura City of Excellence School, a Special Revenue Fund of the City of Aventura, Florida." As a result, the School's financial operations will be reflected in the City's Annual Comprehensive Financial Report for the fiscal year ended September 30, 2022, as well as in this Report. The key schedules in this Report include the: 1. Statement of Revenues, Expenditures and Change in Fund Balance — Governmental Fund (page 14), and the; 2. Schedule of Revenues and Expenditures — Budget and Actual — General Fund, (page 25). Please note that on page 25, revenue and expenditures (Actual Amounts GAAP Basis Column), aggregated $10,066,941 and $12,041,501 respectively. The difference between revenue and expenditures of $1,974,560 results in a net decrease in fund balance from $390,338 to a fund deficit of $1,584,222 at June 30, 2022. As indicated under the Financial Highlights section of the MD&A, revenues earned but not received within the School's current fiscal year are considered to be deferred inflows of resources 1 rather than income at the fund level. At June 30, 2022, the School had over $1,722,315 of deferred inflows of resources relating to the ESSER grant that the School's management fully anticipates will be received and recognized as income during the coming fiscal year. Due to the timing differences of when the ESSER grant's revenues and expenditures will be/are recognized, the School's loss in the current year appears to be higher than anticipated, resulting in a temporary reduction of fund balance which will reverse in the coming year. The City is fully committed to providing cash advances to ACES to ensure there is no lapse in the resources available that ACES students need. Please refer to Note 10 on pages 23-24 further discussion on the fund deficit. Actual expenditures totaled $12,041,501 or 97.65% of the final budgeted amount of $12,331,486. The balance of the Report contains the School's statements and a narrative on a GASB 34 basis. The purpose of the GASB 34 governmental financial statements is to more closely resemble the financial statements of non-governmental entities. Therefore, the Statement of Net Position (page 10) is reconciled to the Balance Sheet (page 12) on the Reconciliation of the Balance Sheet — Governmental Fund to the Statement of Net Position on page 13. Similarly, the Statement of Activities (page 11) reflects a change in net position which is reconciled to the Statement of Revenues, Expenditures and Changes in Fund Balance of the Governmental Fund on page 14. The auditor letter dated September 13, 2022 is also required to be distributed to the City Commission by generally accepted auditing standards and was therefore attached to the October 3, 2022 City Commission Meeting Agenda. The reports contained on pages 27 — 30 of the Special Purpose Financial Report are required by government auditing standards and the Rules of the Auditor General of the State of Florida. Please note that none of these documents contain any negative comments about the School's or City's operations. Future Actions In compliance with Florida Statute 218.39, the Report is required to be submitted to the governing board. As a result, the Report will be filed as an official record at a public meeting through a motion that will be made at the October 3rd Commission Meeting. Upon your review of this memorandum, please contact the City Manager with any questions you may have. 2 Attachment 1 September 13, 2022 To the Honorable Mayor and Members of the City Commission City of Aventura, Florida Aventura City of Excellence School City of Aventura, Florida We have audited the basic financial statements of the governmental activities and the major fund of the Aventura City of Excellence School (the "School"), for the year ended June 30, 2022. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated June 1, 2020. Professional standards require that we provide you with the following information related to our audit. Significant Audit Matters Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies.The significant accounting policies used by the School are described in Note 2 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year ended June 30, 2022 except for the implementation of GASB Statement No. 87: Leases. We noted no transactions entered into by the School during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate affecting the School's financial statements was as follows: Depreciation of capital assets - Depreciation is provided on a straight-line basis over the respective estimated useful lives ranging from 3 to 25 years. The School has informed us they used all relevant facts available to them at the time of acquisition to make the best judgments about the depreciation methods and estimated useful lives of capital assets. The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. SOUTH FLORIDA BUSINESS JOURNAL KMCcpa.com 1 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 vv®© Top 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting BEST PLACES TO WORK Aventura City of Excellence School -2- September 13, 2022 Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. There were no uncorrected misstatements detected as a result of audit procedures. A detailed list of audit journal entries was provided to management and is available upon request. Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated September 13, 2022. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the School's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the School's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to management's discussion and analysis and the budgetary comparison schedule which is required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. Restriction of Use This information is intended solely for the information and use of the Members of the City Commission and management of the Aventura City of Excellence School and is not intended to be, and should not be, used by anyone other than these specified parties. We would be pleased to discuss any questions that you may have. VJ+-w " KEEFE McCULLOUGH AIVENTURA CITY OF EXCELLENCE SCHOOL A Special Revenue Fund of the City of Aventura, Florida k -s: rya _ w _ i =9IL wiz Special Purpose Financial Report For the Fiscal Year Ended June 30,, 2022 Fx�F�IENGE�St 00� ��Cam' ���L` Aventura City of Excellence School Table of Contents Independent Auditor's Report 1-3 Management's Discussion and Analysis (Not Covered by Independent Auditor's Report) 4-9 Basic Financial Statements Government-wide Financial Statements: Statement of Net Position 10 Statement of Activities 11 Fund Financial Statements: Balance Sheet - Governmental Fund 12 Reconciliation of the Balance Sheet -Governmental Fund to the Statement of Net Position 13 Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Fund 14 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Fund to the Statement of Activities 15 Notes to Basic Financial Statements 16-24 Required Supplementary Information Schedule of Revenues and Expenditures - Budget and Actual - General Fund 25 Notes to Required Supplementary Information 26 Other Independent Auditor's Reports Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards 27-28 Management Letter in Accordance with the Rules of the Auditor General of the State of Florida 29-30 Keefe 5(D McCullough CPA's+Trusted Advisors INDEPENDENT AUDITOR'S REPORT Honorable Mayor and Members of the City Commission of the City of Aventura Aventura City of Excellence School Aventura, Florida Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities and the major fund of Aventura City of Excellence School (the "School"), a Special Revenue Fund of the City of Aventura, Florida (the "City") as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the School's basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the major fund of the School, as of June 30, 2022, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the School and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Emphasis of Matter As discussed in Note 1, the financial statements of the School present only the Special Revenue Fund of the City and they do not purport to, and do not, present fairly the financial position of the City as of June 30, 2022 and the changes in its financial position or budgetary comparisons, where applicable, for the year ended June 30, 2022 in conformity with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter. SOUTH FLORIDA BUSINESS JOURNAL KMCcpa.corn 1 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 v©® Top 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting 1 BEST PLACES TO WORK Aventura City of Excellence School Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the School's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the School's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the School's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. 2 Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 13, 2022 on our consideration of the School's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the School's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the School's internal control over financial reporting and compliance. k/-4-wu&# KEEFE McCULLOUGH Fort Lauderdale, Florida September 13, 2022 3 MANAGEMENT'S DISCUSSION AND ANALYSIS M YEARS Ke ef e M. McCullough CPA's +Trusted Advisors Aventura City of Excellence School Management's Discussion and Analysis June 30, 2022 As management of Aventura City of Excellence School (the "School"), a Special Revenue Fund of the City of Aventura, Florida, we offer readers of the School's basic financial statements this narrative overview and analysis of the financial activities of the School for the year ended June 30, 2022. Management's discussion and analysis is included at the beginning of the School's basic financial statements to provide, in layman's terms, the past and current position of the School's financial condition. This summary should not be taken as a replacement for the audit which consists of the basic financial statements and other supplementary information. Financial Highlights Our basic financial statements provide these insights into the results of this year's operations. • The School's net position was $ 1,690,539 as of June 30, 2022. Of this amount, $ 7,878 represents unrestricted net position. • The School's net position decreased by $ 1,033,962 during the current fiscal year as a result of this year's operations. • As of June 30, 2022, the School's fund balance (deficit) was $ (1,584,222), which was a decrease of $ 1,974,560 from its prior year. Revenues earned but not received within the School's current fiscal year are considered to be deferred inflows of resources rather than income at the fund level. At June 30, 2022, the School had $ 1,722,315 of deferred inflows of resources relating to the ESSER grant that the School's management fully anticipates will be received and recognized as income during the coming fiscal year. Due to the timing differences of when the ESSER grant's revenues and expenditures are being recognized, the School's loss in the current year appears to be higher than anticipated by $ 1,722,315, resulting in a temporary reduction of fund balance which will reverse in the coming years. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the School's basic financial statements. The School's basic financial statements are comprised of three components: 1) government-wide basic financial statements, 2) fund basic financial statements, and 3) notes to the basic financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-Wide Basic Financial Statements: The government-wide basic financial statements are designed to provide readers with a broad overview of the School's finances, in a manner similar to a private-sector business. The statement of net position presents information on all of the School's assets and liabilities, and deferred inflows/outflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the School is improving or deteriorating. However, as a governmental entity, the School's activities are not geared toward generating profit as are the activities of commercial entities. Other factors such as School safety and the quality of education, must be considered in order to reasonably assess the School's overall performance. 4 Aventura City of Excellence School Management's Discussion and Analysis June 30, 2022 The statement of activities presents information showing how the School's net position changed during the year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g. uncollected revenues and services rendered, but unpaid). The government-wide basic financial statements include all governmental activities that are principally supported by grants and entitlements from the state for full-time equivalent funding. The School does not have any business-type activities. The governmental activities of the School primarily include instruction and instructional support services. The government-wide basic financial statements can be found on pages 10 and 11 of this report. Fund Basic Financial Statements: A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The School has only one (1) category of funds -governmental funds. Governmental Funds: Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near- term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in assessing the School's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the School's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balance provide a reconciliation to facilitate this comparison between the governmental fund and governmental activities. The School maintains one individual governmental fund. Information is presented in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balance. The governmental fund basic financial statements can be found on pages 12 through 15 of this report. Notes to Basic Financial Statements: The notes provide additional information that is essential for a full understanding of the data provided in the government-wide and fund financial statements. The notes to basic financial statements can be found on pages 16 through 24 of this report. Required Supplementary Information: In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the School's adopted budget to actual results. 5 Aventura City of Excellence School Management's Discussion and Analysis June 30, 2022 Government-Wide Financial Analysis As noted earlier, net position over time, may serve as a useful indicator of financial position. The following table presents a comparative analysis of the condensed government-wide statements of net position: Aventura City of Excellence School Summary of Net Position June 30, June 30, 2022 2021 Variance %Variance Assets: Current assets $ 1,791,640 $ 2,144,252 $ (352,612) -16.44% Capital assets, net of depreciation 1,682,661 1,805,281 (122,620) -6.79% Total assets 3,474,301 3,949,533 (475,232) -12.03% Liabilities: Current liabilities 1,686,101 1,192,129 493,972 41.44% Noncurrent liabilities 97,661 32,903 64,758 196.81% Total liabilities 1,783,762 1,225,032 558,730 45.61% Net Position: Net investment in capital assets 1,682,661 1,805,281 (122,620) -6.79% Unrestricted 7,878 919,220 (911,342) -99.14% Total net position $ 1,690,539 $ 2,724,501 $ (1,033,962) -37.95% The decrease in current assets from the prior year is the result of the School paying cash for a significant amount of costs, which was mostly offset by a large increase in accounts receivable. In addition, the City of Aventura advances cash to the School to facilitate purchases. The decrease in capital assets is the result of the current year depreciation as there were no new additions during the year. The increase in current liabilities is primarily the result of the cash advance from the City of Aventura. The decrease in total net position is the result of an operational loss related to significant cost incurred responding to the COVID-19 pandemic to ensure students did not fall behind in their education. In addition, salary increases and additional stipends were incurred in order to compensate teachers according to the Miami-Dade County Referendum. Resources that are subject to external restrictions on how they may be used are classified as restricted assets. As of June 30, 2022 and 2021, the School had no restricted assets. The remaining unrestricted balance may be used in any of the School's ongoing operations. 6 Aventura City of Excellence School Management's Discussion and Analysis June 30, 2022 Government-Wide Financial Analysis (continued) The following table presents comparative information of the condensed government-wide statements of changes in net position: Aventura City of Excellence School Summary of Changes in Net Position June 30, June 30, 2022 2021 Variance %Variance Revenues: General revenues $ 8,555,255 $ 8,240,161 $ 315,094 3.82% Program revenues: Charges for services 269,187 169,618 99,569 58.70% Operating grants and contributions 1,727,529 791,414 936,115 118.28% Capital grants and contributions 664,533 658,364 6,169 0.94% Total revenues 11,216,504 9,859,557 1,356,947 13.76% Expenses: Instruction 8,050,228 6,805,096 1,245,132 18.30% Instructional media services 122,336 102,717 19,619 19.10% Operation of facility 2,325,548 2,307,669 17,879 0.77% School administration 1,475,589 1,121,964 353,625 31.52% Pupil transportation services 244,500 194,582 49,918 25.65% Community services 32,265 68,827 (36,562) -53.12% Total expenses 12,250,466 10,600,855 1,649,611 15.56% Change in net position $ (1,033,962) $ (741,298) $ (292,664) 39.48% • General revenues remained relatively consistent in comparison with 2021. • Program revenues (charges for services) increased because of an increase in the rental revenue the School receives. • Program revenues (operating grants and contributions) increased by approximately 118.28% primarily as a result of grants, such as the Elementary and Secondary Emergency Assistance Grants (ESSER). • Total expenses increased by approximately 15.56% primarily related to the following: o Additional teachers were hired and other resources were purchased to ensure that students were learning at their appropriate level, after returning to in-person classes. o The School resumed bus services to almost full capacity. 7 Aventura City of Excellence School Management's Discussion and Analysis June 30, 2022 Financial Analysis of the School's Funds As noted earlier, the School uses fund accounting to maintain control over resources that have been segregated for specific activities or objectives. The focus of the School's governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the School's financing requirements. In particular, unassigned fund balance, including assigned for subsequent year's budget, may serve as a useful measure of the School's net resources available for spending at the end of the fiscal year. As of the end of fiscal year 2021/2022 the School's governmental fund reported an ending fund balance (deficit) of $ (1,584,222). The fund balance decreased by $ 1,974,560 from the prior year. The decrease in fund balance is a result of having to defer certain ESSER revenues that were not received within the period of availability. The fund balance deficit will be fully eliminated when the revenue is collected. Budgetary Highlights The 2021/2022 school year represents the 20th year of operations for ACES. During the past year, the budget was amended by $ 1,772,887. The increase was necessary due to the additional ESSER funding that was unknown at the time the original budget was prepared. The additional funding was primarily used to hire additional teachers and staff as well as provide on-line and in person tutoring. During the past year, significant costs were incurred to ensure that students were provided the resources needed to make up any lost ground during remote learning. Fourteen new employees were hired to work directly with students and tutors were available after hours and on weekends to respond to students' needs. Capital Assets and Debt Administration As of June 30, 2022, the School had an investment in capital assets of $ 1,682,661. This amount is net of accumulated depreciation of $ 1,876,641. This amount represents a net decrease of $ 122,620 or approximately 7%. The School has no outstanding debt. Economic Factors Facts, decisions or conditions that are expected to have a significant effect on the financial position or results of operations of the School in fiscal year 2022/2023 include the following: • At the time this Special Purpose Financial Report was prepared and for the last two years, COVID-19 has caused major disruption in international and U.S. economies and markets. 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 however, the pandemic had a significant impact on learning. The infusion of various Federal funding programs continues, (i.e., ESSER through CARES, CRRSA and the American Rescue Plan Act) to help offset the cost required to address the pandemic's negative impact. 8 Aventura City of Excellence School Management's Discussion and Analysis June 30, 2022 • Charter Schools were informed that they will be receiving funding related to a Miami-Dade County Referendum passed in November 2018. The School expects to receive approximately $965,000 in the Fall of 2022. • Over the past years, the School has continually demonstrated that it can operate as a high performing school that provides quality educational services for its students within the school-based revenues. We have also been fortunate to have had a very involved parent base that participates in fund-raising activities for school improvements. • Teacher salary increases reflect the previously adopted performance pay plan in accordance with Florida Statute 1012.22, rewarding teachers who are rated effective and highly effective. The following items represent important highlights: • 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 2111 century skills that are essential for success in the growing global society. Students' access to a continually enhanced wireless infrastructure ensures reliable and efficient availability to instructional resources. The 2022/2023 operating budget increased by $ 1,097,430 or 10.4%, primarily due to the increase in salaries and employee benefits. The School budgeted $ 1,128,878 of grant revenue to offset most of the increase. FTE revenues are driven by a net enrollment, which remained the same as prior year, at 1,032. The budget provides funding for lease payments to the City to satisfy long- term financing costs related to the construction of the elementary school wing. However, the most impactful factor will be the actions required to continue to respond to the COVID-19 pandemic. Requests for Information This financial report is designed to provide a general overview of the Aventura City of Excellence School's finances for all those with an interest. If you should have any questions pertaining to the information presented in this report or would like additional information, please contact the City of Aventura's Finance Director at the City of Aventura, 19200 West Country Club Drive, Aventura, Florida 33180. 9 BASIC FINANCIAL STATEMENTS Keefe 5(DRS McCullough CPA's +Trusted Advisors Aventura City of Excellence School Statement of Net Position June 30, 2022 Governmental Activities Current Assets: Cash and cash equivalents $ 400 Due from other governments 1,781,775 Prepaid expenses 9,465 Total current assets 1,791,640 Noncurrent Assets: Capital assets, net of accumulated depreciation 1,682,661 Total assets 3,474,301 Current Liabilities: Accounts payable 519,988 Accrued expenses 669,983 Due to City 463,576 Compensated absences 32,554 Total current liabilities 1,686,101 Noncurrent Liabilities: Compensated absences 97,661 Total noncurrent liabilities 97,661 Total liabilities 1,783,762 Net Position: Net investment in capital assets 1,682,661 Unrestricted 7,878 Total net position $ 1,690,539 The accompanying notes to basic financial statements are an integral part of these statements. 10 Aventura City of Excellence School Statement of Activities For the Year Ended June 30, 2022 Governmental Activities Program Revenues Net Revenue Charges Operating Capital (Expense) and for Grants and Grants and Change in Expenses Services Contributions Contributions Net Position Functions/Programs: Instruction $ 8,050,228 $ 101,611 $ 1,307,285 $ - $ (6,641,332) Instructional media services 122,336 - - - (122,336) Operation of facility 2,325,548 45,458 350,644 664,533 (1,264,913) School administration 1,475,589 - - - (1,475,589) Pupil transportation services 244,500 - 69,600 - (174,900) Community services 32,265 122,118 - - 89,853 Total governmental activities $ 12,250,466 $ 269,187 $ 1,727,529 $ 664,533 (9,589,217) General revenues: FTE nonspecific revenues 7,828,992 Investment earnings (loss) (3,168) Miscellaneous income 579,431 Otherrevenues 150,000 Total general revenues 8,555,255 Change in net position (1,033,962) Net position,July 1, 2021 2,724,501 Net position,June 30, 2022 $ 1,690,539 The accompanying notes to basic financial statements are an integral part of these statements. 11 Aventura City of Excellence School Balance Sheet- Governmental Fund June 30, 2022 General Fund Assets: Cash and cash equivalents $ 400 Due from other governments 1,781,775 Prepaid expenditures 9,465 Total assets $ 1,791,640 Liabilities: Accounts payable $ 519,988 Accrued expenses 669,983 Due to City 463,576 Total liabilities 1,653,547 Deferred Inflows of Resources: Unavailable revenues 1,722,315 Fund Balance (Deficit): Nonspendable 9,465 Unassigned (deficit) (1,593,687) Total fund balance (deficit) (1,584,222) Total liabilities, deferred inflows of resources and fund balance $ 1,791,640 The accompanying notes to basic financial statements are an integral part of these statements. 12 Aventura City of Excellence School Reconciliation of the Balance Sheet- Governmental Fund to the Statement of Net Position June 30, 2022 Total Fund Balance - Governmental Fund $ (1,584,222) Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not financial resources; and therefore, are not reported in the governmental funds: Cost of capital assets $ 3,559,302 Accumulated depreciation (1,876,641) 1,682,661 Unavailable revenue in the governmental fund is susceptible to full accrual in the government-wide statements. 1,722,315 Long-term liability which is not due and payable in the current period; and therefore, is not reported in the governmental fund: Compensated absences (130,215) Net Position of Governmental Activities $ 1,690,539 The accompanying notes to basic financial statements are an integral part of these statements. 13 Aventura City of Excellence School Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Fund For the Year Ended June 30, 2022 General Fund Revenues: Federal sources $ 508,366 State sources 8,563,125 Local sources 998,618 Investment earnings (loss) (3,168) Total revenues 10,066,941 Expenditures: Instruction 8,050,228 Instructional media services 122,336 Operation of facility 1,934,683 School administration 1,389,244 Pupil transportation services 244,500 Community services 32,265 Capital outlay 268,245 Total expenditures 12,041,501 Net change in fund balance (1,974,560) Fund Balance,July 1, 2021 390,338 Fund Balance (Deficit),June 30, 2022 $ (1,584,222) The accompanying notes to basic financial statements are an integral part of these statements. 14 Aventura City of Excellence School Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Fund to the Statement of Activities For the Year Ended June 30, 2022 Net Change in Fund Balance-Governmental Fund $ (1,974,560) Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures; however, in the statement of activities these costs are allocated over their estimated useful lives as a provision for depreciation: Capital outlay $ 268,245 Current year provision for depreciation (122,620) Capital outlay which did not meet the threshold for capitalization (268,245) (122,620) Revenues that are earned but not received within the availability period are recognized in the statement of activities when earned and subsequently in the governmental fund financial statements when they become available. 1,149,563 Certain items reported in the statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in the governmental fund: Change in compensated absences (86,345) Change in Net Position of Governmental Activities $ (1,033,962) The accompanying notes to basic financial statements are an integral part of these statements. 15 Aventura City of Excellence School Notes to Basic Financial Statements June 30, 2022 Note 1- Organization and Operations Aventura City of Excellence School (the "School"), is a special revenue fund of the financial statements of the City of Aventura, Florida (the "City"). The School commenced operations in August 2003 in the City and offers classes for kindergarten through eighth grade with an enrollment of 1,032 for the fiscal year ended June 30, 2022. The School is funded from public funds based on enrollment and can also be eligible for grants in accordance with state and federal guidelines, including food service and capital outlay. The School can accept private donations and the City can incur debt for the operation of the School. Note 2- Summary of Significant Accounting Policies A summary of the School's significant accounting policies is as follows: 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 renewals of up to 5 years by mutual agreement of both parties. In 2005, the School amended the charter to include grades six through eight. In 2012, the School amended the charter to increase the School capacity from 972 to 1032 over five years commencing with the fiscal year 2012/2013. At the end of the term of the charter, the District may choose not to renew the charter under grounds specified in the charter in which case the District is required to notify the School in writing at least 90 days prior to the charter's expiration. During the term of the charter, the District may also terminate the charter for good cause as defined. The School is owned and operated by the City, is part of the City's government and is not a separate legal entity or otherwise organized apart from the City. The City was incorporated in November 1995. The City operates under a Commission-Manager form of government. In accordance with Chapter 10.850, Rules of the Auditor General of the State of Florida, the School is required to prepare special purpose financial statements. Section 10.855(4) states that the special purpose financial statements should present the charter school's financial position including the charter school's current and capital assets and current and long-term liabilities, and net assets/position; and the changes in financial position. The financial statements contained herein present only the operations of the School and do not purport to, and do not, present the financial position and changes in financial position of the City. Only capital assets acquired with School revenues are reported. The facility used by the School is owned by the City and the capital assets and related debt for the facilities are not included in this report. Basis of presentation: Based on the guidance presented in the American Institute of Certified Public Accountants, Audit and Accounting Guide — Audits of State and Local Governments and the provisions of Section 228.056, Florida Statutes, the School is presented as a governmental organization for financial statement reporting purposes. Government-wide financial statements: The School's basic financial statements include both government-wide (reporting the School as a whole) and fund financial statements. Both the government-wide and fund financial statements categorize primary activities as either governmental or business-type. All of the School's activities are classified as governmental activities. In the government-wide statement of net position, the governmental activities column is reported on a full accrual, economic resource basis, which recognizes all current and noncurrent assets and all current and noncurrent liabilities. The School's net position is reported in three (3) categories: investment in capital assets; restricted; and unrestricted, as applicable. 16 Aventura City of Excellence School Notes to Basic Financial Statements June 30, 2022 Note 2- Summary of Significant Accounting Policies (continued) The government-wide statement of activities reports both the gross and net cost of each of the School's functions. The net costs, by function, are supported by general revenues. The statement of activities reduces gross expenses by related program revenues. Program revenues must be directly associated with the function. Operating grants include operating specific and discretionary grants while the capital grants column reflects capital-specific grants. Fund financial statements: The School's accounts are organized on the basis of funds. The operations of the fund is accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund balance, revenues and expenditures. The Charter School operating fund is a governmental fund type and is used to account for all of the School's financial transactions. Measurement focus and basis of accounting: Basis of accounting refers to the point at which revenues or expenditures/expenses are recognized in the accounts and reported in the basic financial statements. It relates to the timing of the measurements made regardless of the measurement focus applied. Governmental funds use the current financial resources measurement focus and the government-wide statement uses the economic resources measurement focus. Governmental activity in the government-wide financial statements is presented on the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when a liability is incurred, regardless of the timing of the related cash flows. The governmental fund financial statements are presented on the modified accrual basis of accounting under which revenue is recognized in the accounting period in which it becomes susceptible to accrual (i.e., when it becomes both measurable and available). Revenues susceptible to accrual include FTE nonspecific revenue, transportation funds, capital grant funds, operating grants and contributions and investment earnings. Intergovernmental revenues are recognized when all eligibility requirements have been met, if available. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the School considers revenues to be available if they are collected within two (2) months of the end of the current fiscal year. Expenditures generally are recorded when a liability is incurred. However, expenditures related to compensated absences are recorded only when paid from expendable available financial resources. Cash and cash equivalents: The School's cash and cash equivalents are maintained by the City in a pooled account for all funds. This enables the City to invest large amounts of idle cash for short periods of time and to optimize earnings potential. Cash and cash equivalents represent the amount owned by the Charter School operating fund. The City is responsible for all risks related to the School's cash and cash equivalents Prepaid items: Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items. Capital assets: Capital assets purchased or acquired with an original cost of $ 5,000 or more are capitalized at historical cost or estimated historical cost and are reported in the government-wide financial statement. Donated capital assets are reported at acquisition value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized and depreciated over the remaining useful lives of the related capital assets. Other costs incurred for repairs and maintenance are expensed as incurred. 17 Aventura City of Excellence School Notes to Basic Financial Statements June 30, 2022 Note 2- Summary of Significant Accounting Policies (continued) Depreciation on leasehold improvements and equipment is provided on the straight-line basis over the respective estimated useful lives ranging from 15 to 25 years and 3 to 10 years, respectively. Within governmental funds, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported within the governmental fund financial statements. Deferred outflows/inflows of resources: In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The School does not have any items that qualify for reporting in this category. In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The School has one item that qualifies for reporting in this category. The governmental fund reports unavailable revenues that are deferred and recognized as an inflow of resources in the period that the amounts become available. Unearned revenue: Unearned revenue arises when the School receives resources before it has a legal claim to them. Net position: Net position is classified in three categories. The general meaning of each is as follows: • Net investment in capital assets - represents the difference between the cost of capital assets, less accumulated depreciation, reduced by the outstanding balances of any borrowings used for the acquisition, construction or improvement of those assets. • Restricted - consists of net position with constraints placed on their use either by 1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments, or 2) law through constitutional provisions or enabling legislation. • Unrestricted - indicates that portion of net position that is available to fund future operations. Fund balance: The governmental fund financial statements present fund balances based on the provisions of GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This Statement provides more clearly defined fund balance classifications and also sets a hierarchy which details how the School may spend funds based on certain constraints. The following are the fund balance classifications used in the governmental fund financial statements: • Nonspendable - this classification includes amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact. The School classifies prepaid items as nonspendable since they are not expected to be converted to cash or are not expected to be converted to cash within the next year. 18 Aventura City of Excellence School Notes to Basic Financial Statements June 30, 2022 Note 2- Summary of Significant Accounting Policies (continued) • Restricted - this classification includes amounts that are restricted for specific purposes by external parties such as grantors and creditors or are imposed by law through constitutional provisions or enabling legislation. • Committed - this classification includes amounts that can be used for specific purposes voted on through formal action of the City Commission (the highest level of decision making authority). The committed amount cannot be used for any other purpose unless the City Commission removes or changes the commitment through formal action. • Assigned - this classification includes amounts that the School intends to use for a specific purpose but they are neither restricted nor committed. Assignments can be made by the City Manager, which the City Commission Members, by resolution, delegated such authority at their direction. The School classifies existing fund balance to be used in the subsequent year's budget for elimination of a deficit as assigned. • Unassigned - this classification includes amounts that have not been restricted, committed or assigned for a specific purpose within the General Fund. The details of the fund balances are included in the Governmental Fund Balance Sheet. When the School incurs expenditures for which restricted or unrestricted fund balance is available, the School would consider restricted funds to be spent first unless there are legal documents/contracts that prohibit doing this, such as in grant agreements requiring dollar for dollar spending. When the School has expenditures for which committed, assigned or unassigned fund balance is available, the School would consider committed funds to be spent first, then assigned funds and lastly unassigned funds. Encumbrances: Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of funds are recorded in order to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration. Encumbrances are recorded at the time a purchase order or other commitment is entered into. Encumbrances outstanding at year-end represent the estimated amount of expenditures which would result if unperformed purchase orders and other commitments at year-end are completed. Encumbrances lapse at year-end; however, the City and School generally intend to honor purchase orders and other commitments in process. As a result, encumbrances outstanding at year-end are re-appropriated in the next fiscal year and are therefore presented as committed or assigned fund balance for the subsequent year. Other post-employment benefits: The City provides post-employment healthcare coverage, including medical and dental benefits, to eligible individuals which consist of an implicit subsidy. The estimated liability is recorded in the financial statements of the City. No amount is allocated to the School's primary operating fund since the amount is deemed immaterial by management as of June 30, 2022. 19 Aventura City of Excellence School Notes to Basic Financial Statements June 30, 2022 Note 2- Summary of Significant Accounting Policies (continued) Compensated absences: The School's sick leave policy permits employees to accumulate earned but unused sick pay benefits. Upon termination, sick pay is paid out between 0-100% based on length of service, and other applicable limits. The School's vacation policy is that earned vacation is cumulative although limited to certain maximums based on length of service. Accumulated compensated absences are recorded in the government-wide financial statements when earned. Expenditures for accumulated compensated absences have been recorded in the governmental fund only if they have matured, (e.g., resulting from employee resignations, terminations or retirements). State funding (primary source of revenue): Student funding is provided by the State of Florida through the School Board of Miami-Dade County, Florida. In accordance with the Charter Agreement, the School Board retains 2% as an administrative fee. This funding is received on a pro rata basis over the twelve-month period and is adjusted for changes in full-time equivalent student population. After review and verification of Full-Time Equivalent ("FTE") reports and supporting documentation, the Florida Department of Education may adjust subsequent fiscal period allocations of FTE funding for prior year's errors disclosed by its review as well as to prevent the statewide allocation from exceeding the amount authorized by the State Legislature. Normally, such adjustments are reported in the year the adjustments are made. Use of estimates: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Subsequent events: Subsequent events were evaluated by management through September 13, 2022, the date the financial statements were available for issuance. Note 3- Cash and cash Equivalents As discussed in Note 2, the School's cash and cash equivalents are maintained by the City in a pooled account for all funds. State statutes require, and it is the School's policy, that all deposits be made into, and be held by, financial institutions designated by the Treasurer of the State of Florida as "qualified public depositories" as defined by Chapter 280 of the Florida Statutes. This Statute requires that every qualified public depository institution maintain eligible collateral to secure the public entity's funds. The minimum collateral to be pledged by an institution, the collateral eligible for pledge, and reporting requirements of the qualified public depositor to the Treasurer is defined by the Statute. Collateral is pooled in a multiple qualified public depository institution pool with the ability to assess members of the pool should the need arise. The School's deposits are held in a qualified public depository. They are covered by the collateral pool, as the School has identified itself as a public entity at June 30, 2022. 20 Aventura City of Excellence School Notes to Basic Financial Statements June 30, 2022 Note 4- Capital Assets A summary of changes in governmental capital assets is as follows: Balance Balance July 1, June 30, 2021 Additions Deletions 2022 Leasehold improvements $ 2,871,738 $ - $ - $ 2,871,738 Equipment 687,564 - - 687,564 Less: accumulated depreciation 1,754,021 122,620 - 1,876,641 $ 1,805,281 $ (122,620) $ - $ 1,682,661 The provision for depreciation for the year ended June 30, 2022 amounted to approximately $ 123,000. The School allocated depreciation to operation of facility. Note 5- Long-Term Liabilities The following is a summary of long-term liabilities for fiscal year ended June 30, 2022: Balance Balance Amount Due July 1, June 30, Within One 2021 Additions Deletions 2022 Year Compensated absences $ 43,870 $ 100,302 $ (13,957) $ 130,215 $ 32,554 Note 6- Commitments and Contingencies Management contract The City has a contract with Charter Schools USA, Inc. ("CSUSA") for administrative and educational management services for the operations of the School. All staff of the School, except the principal, two assistant principals (dean of discipline and operations and dean of curriculum) and a custodian, are employees of CSUSA. Total fees paid to the management company for fiscal year 2021/2022 were $ 306,000. The majority of other reimbursed expenditures by the City to CSUSA relate to teachers' salaries and benefits. The current agreement with CSUSA will expire on June 30, 2023. This agreement provides for an additional renewal term of up to five years upon agreement of both parties. The fee for services is $ 306,000 annually and to be negotiated thereafter upon reaching a renewal arrangement. Grant funding Amounts received or receivable from grantor agencies are subject to audit, which may result in adjustments by Federal and/or State grantor agencies. Any disallowed claims, including amounts already collected, may constitute a liability of the School. The amount, if any, of such expenditures which may be disallowed by the grantor agencies cannot be determined at this time, although the School expects such amounts, if any, to be immaterial. 21 Aventura City of Excellence School Notes to Basic Financial Statements June 30, 2022 Note 7- Related Party Transactions The School's operations are located at a facility that is owned by the City. In September 2002, the City entered into a bond indenture agreement with the Florida Intergovernmental Finance Commission through an interlocal governmental agreement. As a result, the City issued $ 12,610,000 in Series 2002 Revenue Bonds to finance the acquisition of land and the construction of the charter school as well as the construction of a community recreation center. Approximately $ 6,650,000 of the bond issue was related to the acquisition, construction and equipping of the School facility. In fiscal year 2012, the City issued $ 9,885,000 in Series 2012 Refunding Revenue Bonds at a current rate of 2.65% to refund the then outstanding balance of the Series 2002 Revenue Bonds. Approximately $ 5,213,000 of the Series 2012 Refunding Revenue Bonds relate to that portion of the original Series 2002 Revenue Bonds that was utilized for the acquisition, construction and equipping of the School facility. The City refunded the Series 2002 Revenue Bonds (fully defeased) to reduce its total debt service payments through maturity (2027) by approximately$ 3,810,000. The School is leasing its premises from the City under an operating lease agreement, which expired June 30, 2022, but was renewed for an additional year. The lease can renew each year as long as the School operates pursuant to the Charter issued by the School Board of Miami-Dade County. The lease amount is determined annually. Total lease expense for the fiscal year ended June 30, 2022 totaled $ 444,000. Future minimum payments under the current lease, which expires on June 30, 2023, total $444,000. Note 8- Risk Management The School is exposed to various risks of loss related to torts, thefts of, damage to and destruction of assets, errors and omissions, employee health, workers' compensation and natural disasters for which the City carried commercial insurance. Settlement amounts have not exceeded insurance coverage for the past three (3) fiscal years. In addition, there were no reductions in insurance coverage from those in the prior year. Note 9- Defined Contribution Plans The City is a single employer that contributes to four (4) defined contribution pension plans based on employee classification created in accordance with Internal Revenue Code Section 401 (a). The employees of the School are eligible to participate in three (3) of the City's defined contribution pension plans. The School has three (3) full-time employees who are eligible to participate in these plans. Under these plans, the City contributes amounts ranging from 7% to 15% of employee salary for each of the three (3) School employees. The City's contributions for the Principal vest in the year they are contributed. The City's contributions to the other employees vest beginning after one (1) year of service through year five (5) in 20% increments. Participants are not permitted to make contributions during the year. The City made plan contributions for these covered employees of approximately $ 38,000 during the year. Plan provisions and contribution requirements may be amended by the City Commission. In addition, the City provides to these full-time employees a deferred compensation plan under Section 457 of the Internal Revenue Code. Under this program, employees may voluntarily elect to defer a portion of their salary to future years; with no required contributions from the City. Both programs are administered by ICMA Retirement Corp. The City does not exercise any control or fiduciary responsibility over the Plans' assets. 22 Aventura City of Excellence School Notes to Basic Financial Statements June 30, 2022 Note 10- Fund Balance Deficit (Unaudited) At the end of fiscal year 2021/22 the School reported a deficit unassigned fund balance of $ 1,593,687. The majority of this deficit is caused by unreimbursed ESSER grant funded expenditures as well as referendum dollars related to teacher salaries. The COVID-19 pandemic had a significant impact on learning worldwide. In response to this, the US Department of Education awarded funding to states and school districts through the Elementary and Secondary School Emergency Relief (ESSER) Fund in three tranches between March 2020 and March 2021 to help schools address the negative impact caused by the pandemic. The amounts allocated to ACES are as follows: ESSER 1 Funded by the Education Stabilization Fund through the Coronavirus Aid Relief,and Economic Security(CARES)Act for the Elementary and Secondary School Emergency Relief Fund (ESSER) Fund. $ 314,694 ESSER 2 Funded by the Coronavirus Response and Relief Supplemental Appropriations(CRRSA)Act,2021 for the Elementary and Secondary School Emergency Relief Fund (ESSER) Fund. 1,398,539 ESSER 3 Funded by the American Rescue Plan Act(ARPA)for the Elementary and Secondary School Emergency Relief Fund (ESSER) Fund. 3,152,027 $ 4,865,260 School management utilized this funding over the last two years and ensured all expenditures were made in accordance with the ESSER allowable expenditure guidance. Schools are responsible for submitting all expenditures and related documentation to the County for reimbursement. The reimbursement process has been very slow leaving a large amount yet to be received. Over the past two years the School expended a significant amount in response to the negative impact caused by the Coronavirus pandemic. In FY 2020/21, the School invested in technology to facilitate remote learning, provide online teaching platforms and paid additional wages to provide tutoring. COVID-19 surges throughout the year led to staff shortages, absenteeism, lost instructional time and most importantly, test scores began to drop compared to pre-pandemic scores. In response to this, in FY 2021/22, the School hired 14 additional teachers and staff to ensure students had the resources necessary to help bridge the gap through tutoring, summer learning and after-school programs. The offer letters for these positions state the position is grant funded. So once ESSER funds are depleted, the School may terminate contracts, if needed. In addition, the investment in technology for remote learning continued. On November 8, 2018 Miami-Dade County voters approved a referendum that provided funding to increase teacher's salaries. Unfortunately, the funds were improperly withheld from Charter Schools. In fiscal years 2020/21 through 2021/22, ACES budgeted $196,275 per year in lieu of the referendum funds. On August 25, 2022, Charter Schools were informed that they will begin receiving the funding from the referendum that passed in 2018, in November 2022 for fiscal year 2022/23. The School is also currently reaching a settlement on the referendum dollars for the prior fiscal years. 23 Aventura City of Excellence School Notes to Basic Financial Statements June 30, 2022 Note 10- Fund Balance Deficit (Unaudited) (continued) As we navigate through the ESSER grant reimbursement process and referendum settlement, the City is fully committed to providing cash advances to ACES to ensure there is no lapse in the resources available that ACES students need. During the year the City advanced the School $ 463,576. The School expects to fully recoup all of the fund deficit through the collection of ESSER grants and referendum funding for teacher's salaries. The School is eligible for a total of $ 4,866,260 in grant funding and has collected $ 154,722 in grant funds to date. In July 2022, the School Governing Board for ACES passed a resolution to authorize the City to be designated as a Local Education Agency (LEA) which will allow the City to receive ESSER grant funds directly from the State as opposed to going the current reimbursement process through the County which is less efficient and more cumbersome. In addition, the School will receive approximately $ 965,292 in referendum funds in November 2022 to offset the additional salary cost for fiscal year 2022/23. Lastly, the City is actively in negotiations with the School District for its proportionate share of the referendum funding for prior years. 24 REQUIRED SUPPLEMENTARY INFORMATION YEARS Keefe %Y..w McCullough CPA's +Trusted Advisors Aventura City of Excellence School Schedule of Revenues and Expenditures- Budget and Actual - General Fund For the Year Ended June 30, 2022 Budgeted Amounts Original Final Actual Variance Revenues: Federal sources $ 112,000 $ 1,884,887 $ 508,366 $ (1,376,521) State sources 8,667,250 8,667,250 8,563,125 (104,125) Local sources 1,247,000 1,247,000 998,618 (248,382) Investment earnings (loss) 2,000 2,000 (3,168) (5,168) Total revenues 10,028,250 11,801,137 10,066,941 (1,734,196) Expenditures: Current: Instruction 6,719,493 8,058,428 8,050,228 8,200 Instructional media services 113,734 113,734 122,336 (8,602) Operation of facility 1,888,002 1,998,002 1,934,683 63,319 School administration 1,301,113 1,399,822 1,389,244 10,578 Pupil transportation services 217,757 243,000 244,500 (1,500) Community services 150,000 40,000 32,265 7,735 Capital outlay 168,500 478,500 268,245 2101255 Total expenditures 10,558,599 12,331,486 12,041,501 289,985 Excess (deficiency) of revenues over expenditures (530,349) (530,349) (1,974,560) (1,444,211) Other Financing Sources (Uses): Appropriated fund balance 530,349 530,349 - (530,349) Net change in fund balance $ - $ - $ (1,974,560) $ (1,974,560) 25 Aventura City of Excellence School Notes to Required Supplementary Information June 30, 2022 Note 1- Budgets and Budgetary Accounting The School formally adopted a budget for the year ended June 30, 2022. Budgeted amounts may be amended by resolution or ordinance of the City Commission. The budget has been prepared in accordance with accounting principles generally accepted in the United States of America. A comparison of the actual results of operations to the budgeted amounts for the operating fund is presented as required supplementary information. 26 OTHER INDEPENDENT AUDITOR'S REPORTS rf,Y,,RN, Keefe McCullough CPA's +Trusted Advisors Keefe 5(D McCullough CPA's+Trusted Advisors INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS Honorable Mayor and Members of the City Commission of the City of Aventura Aventura City of Excellence School Aventura, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and the major fund of the Aventura City of Excellence School (the "School") (a Special Revenue Fund of the City of Aventura, Florida), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the School's basic financial statements, and have issued our report thereon dated September 13, 2022. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the School's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the School's internal control. Accordingly, we do not express an opinion on the effectiveness of the School's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. SOUTH FLORIDA BUSINESS JOURNAL KMCcpa.corn 1 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 v©® Top 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting 27 BEST PLACES TO WORK Aventura City of Excellence School Compliance and Other Matters As part of obtaining reasonable assurance about whether the School's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. L4-Ww KEEFE McCULLOUGH Fort Lauderdale, Florida September 13, 2022 28 Keefe 5(D McCullough CPA's+Trusted Advisors MANAGEMENT LETTER IN ACCORDANCE WITH THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Honorable Mayor and Members of the City Commission of the City of Aventura Aventura City of Excellence School Aventura, Florida Report on the Financial Statements We have audited the financial statements of the Aventura City of Excellence School (the "School") (a Special Revenue Fund of the City of Aventura, Florida), as of and for the year ended June 30, 2022, and have issued our report thereon dated September 13, 2022. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.850, Rules of the Auditor General. Other Reporting Requirements We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards. Disclosures in that report which is dated September 13, 2022, should be considered in conjunction with this management letter. Prior Audit Findings Section 10.854(1)(e)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no recommendations made in the preceding audit report. Official Title Section 10.854(1)(e)5., Rules of the Auditor General, requires that the name or official title of the entity and the school code assigned by the Florida Department of Education be disclosed in this management letter. The official title and the school code assigned by the Florida Department of Education of the entity is Aventura City of Excellence School and 0950. SOUTH FLORIDA BUSINESS JOURNAL KMCcpa.com 1 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 v©® Top 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting 29 BEST PLACES TO WORK Aventura City of Excellence School Financial Condition and Management Sections 10.854(1)(e)2. and 10.855(11), Rules of the Auditor General, require us to apply appropriate procedures and communicate whether or not the School has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In connection with our audit, we determined that the School did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Pursuant to Sections 10.854(1)(e)6.a. and 10.855(12), Rules of the Auditor General, we applied financial condition assessment procedures for the School. It is management's responsibility to monitor the School's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. See Note 10 for additional information. Section 10.854(1)(e)3., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. Transparency Sections 10.854(1)(e)7. and 10.855(13), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether the School maintains on its website information specified in Section 1002.33(9)(p), Florida Statutes. In connection with our audit, we determined that the School maintained on its website the information specified in Section 1002.33(9)(p), Florida Statutes. Additional Matters Section 10.854(1)(e)4., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material, but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings. Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, City Commission, and applicable management, and is not intended to be, and should not be, used by anyone other than these specified parties. V-�+-W4 KEEFE McCULLOUGH Fort Lauderdale, Florida September 13, 2022 30 11 7 �I 11 11 11 1/ 11 11 C Q Q,QJ 19200 West Country Club Drive Aventura, Florida 33180 Phone: (305) 466-8920 Fax: (305) 466-8939 www.cityofaventura.com CITY OF "ENTURA FINANCE DEPARTMENT MEMORANDUM TO: City Commission (DSAHS Board of Directors) FROM: Ronald J. Wasson, City Manager BY: Melissa Cruz, Finance Director ML DATE: September 30, 2022 SUBJECT: Special Purpose Financial Report for DSAHS for the Fiscal Year Ended June 30, 2022 October 3, 2022 City Commission Meeting Agenda Item 5F RECOMMENDATION It is recommended that the City Commission approve the following motion: "Motion to accept for filing the Special Purpose Financial Report for the Don Soffer Aventura High School for the fiscal year ended June 30, 2022 and to accept for filing that letter dated September 14, 2022 attached hereto as Attachment 1." BACKGROUND The Special Purpose Financial Report (the "Report") for the Don Soffer Aventura High School ("DSAHS") was electronically distributed to the Mayor and Commissioners on September 30, 2022 along with our memorandum. In addition, a letter dated September 14, 2022 ("Attachment 1") from our auditors — Keefe McCullough was attached to the Commission agenda for your review. In compliance with Florida Statute 218.39, the Report is required to be submitted to the governing board. As a result, the Report will be filed as an official record at a public meeting through a motion that will be made at the October 3rd Commission Meeting. In addition, the auditors have requested that their letter ("Attachment 1") be accepted for filing with the City Commission. A representative from Keefe McCullough will be present at the meeting. However, since the Report is the responsibility of Charter Schools USA, I respectfully request that any questions be discussed with the City Manager prior to the meeting. CITY OF "ENTURA FINANCE DEPARTMENT MEMORANDUM TO: City Commission (DSAHS Board of Directors) FROM: Ronald J. Wasson, City Manager BY: Melissa Cruz, Finance Director Yeimy Guzman, Controller, Charter Schools USA DATE: September 30, 2022 SUBJECT: Don Soffer Aventura High School (the "School") Special Purpose Financial Report for the Fiscal Year Ended June 30, 2022 Background As required by State law and our Charter School Contract with the Miami-Dade County Public School District and in accordance with our Management Agreement with Charter Schools USA, they have prepared the Don Soffer Aventura High School's (the "School's") financial statements (the "Report") for the fiscal year ended June 30, 2022 (attached). This Report encompasses the School's 3rd year of operations and was audited by Keefe McCullough. The Report complies with Generally Accepted Accounting Principles ("GAAP"), which includes Governmental Accounting Standard Board ("GASB") Statement No 34. The cover reflects that the Report represents "A Special Revenue Fund of the City of Aventura, Florida." As a result, the School's financial operations will be reflected in the City's Annual Comprehensive Financial Report for the fiscal year ended September 30, 2022, as well as in this Report. The key schedules in this Report include the- 1. Statement of Revenues, Expenditures and Change in Fund Balance — Governmental Fund (page 14), and the; 2. Schedule of Revenues and Expenditures — Budget and Actual — General Fund, (page 23). Please note that on page 23, revenue and expenditures (Actual Amount Column), aggregated $6,208,609 and $6,752,759, respectively. The net difference between revenue and expenditures of ($544,150) exceeds the planned and budgeted advance from the City's General Fund of ($477,628) by ($66,522) at June 30, 2022. 1 It is important to note that although the School's first year of operations was fiscal year 2019/20, the Charter High School Fund was established in fiscal year 2017/18. Through a planned and budgeted Advance from the General Fund, fees related to the planning phase and costs associated with the charter school application and contract process were incurred and covered which resulted in a fund deficit. In fiscal year 2018/19, the Charter High School Fund incurred additional start-up expenditures so that the School would be ready to open for the 2019/20 School Year in August of 2019. These costs increased the fund deficit over the prior year and were again covered through a planned and budgeted Advance from the City's General Fund. In fiscal year 2019/20, the School opened and enrolled 200 9th grade students and was planned to operate at a deficit since it would not be operating at full enrollment. Again, the deficit was covered by a planned and budgeted Advance from the City's General Fund. In fiscal year 2020/21, the School enrolled 415 9th and loth grade students and was planned to operate at a deficit since it would not be operating at full enrollment. Again, the deficit was covered by a planned and budgeted Advance from the City's General Fund. In fiscal year 2021/22, the School enrolled 637 9th, loth and 1lth grade students and was planned to operate at a deficit since it would not be operating at full enrollment. Again, the deficit was covered by a planned and budgeted Advance from the City's General Fund. During FY 2021/22, an adjustment in excess of $2.5 million was made to record a transfer in from the City to cover the cumulative fund deficit. The School will likely operate at a deficit, (which the City is committed to covering) at least until the School reaches build-out in one (1) year. Once expenditures begin to level out, the School Fund could over time repay the Advance from the City's General Fund. The balance of the Report contains the School's statements and a narrative on a GASB 34 basis. The purpose of the GASB 34 governmental financial statements is to more closely resemble the financial statements of non-governmental entities. Therefore, page 10 contains a Statement of Net Position which is reconciled to the Balance Sheet on page 12. Similarly, the Statement of Activities (page 11) reflects a change in net position which is reconciled to the Statement of Revenues, Expenditures and Change in Fund Balance of the Governmental Fund on page 14. Whether you look at the School's operations from either a GASB 34 non-governmental basis (pages 10 — 11) or a traditional governmental basis (pages 12, 14 and 23), the School is operating as budgeted and planned for from a financial perspective. The auditor letter dated September 14, 2022 is also required to be distributed to the City Commission by generally accepted auditing standards and was therefore attached to 2 the October 3, 2022 City Commission Meeting Agenda. The reports contained in the "Compliance Section" of the Report on pages 25 — 28 of the Special Purpose Financial Report are required by generally accepted auditing standards and the Rules of the Auditor General of the State of Florida. Please note that none of these documents contain any negative comments about the School's or City's operations. Future Actions In compliance with Florida Statute 218.39, the Report is required to be submitted to the governing board. As a result, the Report will be filed as an official record at a public meeting through a motion that will be made at the October 3rd Commission Meeting. Upon your review of this memorandum, please contact the City Manager with any questions you may have. 3 Attachment 1 Keefe 5(D � VCullough +Trusted Advisors September 14, 2022 To the Honorable Mayor and Members of the City Commission City of Aventura, Florida Don Soffer Aventura High School City of Aventura, Florida We have audited the financial statements of the governmental activities and each major fund of Don Soffer Aventura High School (the "School"), for the year ended June 30, 2022. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated June 1, 2020. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Matters Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the School are described in Note 2 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year ended June 30, 2022 except for the implementation of GASB Statement No. 87: Leases. We noted no transactions entered into by the School during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive accounting estimate affecting the financial statements was depreciation of capital assets. Management has informed us that they used all relevant facts available to them at the time of acquisition to make the best judgments about depreciation methods and estimated useful lives of capital assets. The financial statement disclosures are neutral, consistent and clear. Difficulties Encountered in Performing the Audit We continue to experience delays in obtaining the required information to perform our audit procedures due to implementation of the NetSuite system. The NetSuite system in its current form contains a number of inefficiencies that are in the process of being resolved. The NetSuite system is unable to produce direct reports for budgets and actual values without performing a data conversion. We recommend that Charter Schools USA continue to focus on optimizing the NetSuite system to make it more effective for external reporting purposes. In addition, we recommend a focus on training of new and existing staff on processes, financial reporting and the NetSuite system. SOUTH FLORIDA BUSINESS JOURNAL KMCcpa.com 1 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 Kim 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting BEST PLACES TO WORK Don Soffer Aventura High School -2- September 14, 2022 Corrected and Uncorrected Misstatements Professional standards require us to accumulate all misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. There were no uncorrected misstatements detected as a result of audit procedures. A detailed list of audit journal entries was provided to management and is available upon request. Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated September 14, 2022. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the School's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the School's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to management's discussion and analysis, which is required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. This information is intended solely for the use of the Board of Directors and management of Don Soffer Aventura High School and is not intended to be and should not be used by anyone other than these specified parties. Don Soffer Aventura High School -3- September 14, 2022 We would be pleased to discuss any questions that you may have. Very truly yours, V'-f+- n w KEEFE McCULLOUGUH Don Soffer Aventura High School (A Special Revenue Fund of the City of Aventura, Florida) Basic Financial Statements And Supplementary Information For the Year Ended June 30, 2022 rr*4 MASKeefe McCullough CPA's +Trusted Advisors Don Soffer Aventura High School Table of Contents Independent Auditor's Report 1-3 Management's Discussion and Analysis (Not Covered by Independent Auditor's Report) 4-9 Basic Financial Statements Government-wide Financial Statements: Statement of Net Position (Deficit) 10 Statement of Activities 11 Fund Financial Statements: Balance Sheet - Governmental Fund 12 Reconciliation of the Balance Sheet -Governmental Fund to the Statement of Net Position (Deficit) 13 Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Fund 14 Reconciliation of the Statement of Revenues, Expenditures and Change in Fund Balance - Governmental Fund to the Statement of Activities 15 Notes to Basic Financial Statements 16-22 Required Supplementary Information Schedule of Revenues and Expenditures - Budget and Actual - General Fund 23 Note to Required Supplementary Information 24 Other Independent Auditor's Reports Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 25-26 Management Letter in Accordance with the Rules of the Auditor General of the State of Florida 27-28 INDEPENDENT AUDITOR'S REPORT Honorable Mayor and Members of the City Commission of the City of Aventura Don Soffer Aventura High School Aventura, Florida Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities and the major fund of Don Soffer Aventura High School (the "School"), a Special Revenue Fund of the City of Aventura, Florida (the "City") as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the School's basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the major fund of the School, as of June 30, 2022, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the School and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Emphasis of Matter As discussed in Note 1, the financial statements of the School present only a Special Revenue Fund of the City and they do not purport to, and do not, present fairly the financial position of the City as of June 30, 2022 and the changes in its financial position or budgetary comparisons, where applicable, for the year ended June 30, 2022 in conformity with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter. SOUTH FLORIDA BUSINESS JOURNAL KMCcpa.com 1 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 vv®© Top 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting '1 BEST PLACES TO WORK Don Soffer Aventura High School Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate,that raise substantial doubt about the School's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement,whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the School's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the School's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. 2 Don Soffer Aventura High School Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 14, 2022 on our consideration of the School's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the School's internal control over financial reporting or on compliance.That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the School's internal control over financial reporting and compliance. Vi�,Q,�.a,-wu&* KEEFE McCULLOUGH Fort Lauderdale, Florida September 14, 2022 3 MANAGEMENT'S DISCUSSION AND ANALYSIS rAh YfRRSKeefe McCullough CPA's +Trusted Advisors Don Soffer Aventura High School Management's Discussion and Analysis June 30, 2022 As management of Don Soffer Aventura High School (the "School"), a Special Revenue Fund of the City of Aventura, Florida, we offer readers of the School's basic financial statements this narrative overview and analysis of the financial activities of the School for the year ended June 30, 2022 and 2021. Management's discussion and analysis is included at the beginning of the School's basic financial statements to provide, in layman's terms, the past and current position of the School's financial condition. This summary should not be taken as a replacement for the audit which consists of the basic financial statements and other supplementary information. Financial Highlights Our basic financial statements provide these insights into the results of this year's operations. • The School's net position was $ 1,209,848 as of June 30, 2022. Of this amount, $ 290,109 represents unrestricted net position and $ 919,739 represent net investment in capital assets. • The School's net position increased by$ 2,741,521 during the current fiscal year as a result of this year's operations. • As of June 30, 2022, the School's fund balance was$ 13,865, which was an increase of$ 1,992,273 from its prior year. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the School's basic financial statements. The School's basic financial statements are comprised of three components: 1) government-wide basic financial statements, 2) fund basic financial statements, and 3) notes to the basic financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-Wide Basic Financial Statements: The government-wide basic financial statements are designed to provide readers with a broad overview of the School's finances, in a manner similar to a private sector business. The statement of net position presents information on all of the School's assets and liabilities, and deferred inflows/outflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the School is improving or deteriorating. However, as a governmental entity, the School's activities are not geared toward generating profit as are the activities of commercial entities. Other factors such as School safety and the quality of education, must be considered in order to reasonably assess the School's overall performance. The statement of activities presents information showing how the School's net position changed during the year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g. uncollected revenues and services rendered, but unpaid). 4 Don Soffer Aventura High School Management's Discussion and Analysis June 30, 2022 The government-wide basic financial statements include all governmental activities that are principally supported by grants and entitlements from the state for full-time equivalent funding. The School does not have any business-type activities. The governmental activities of the School primarily include instruction and instructional support services. The government-wide basic financial statements can be found on pages 10 and 11 of this report. Fund Basic Financial Statements: A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The School has only one (1) category of funds—governmental funds. Governmental Funds: Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide basic financial statements. However, unlike the government-wide basic financial statements, governmental fund basic financial statements focus on near-term inflows and outflows of spendable resources, as well as balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the School's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the School's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and change in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The School maintains one individual governmental fund. Information is presented in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and change in fund balance. The governmental fund basic financial statements can be found on pages 12 through 15 of this report. Notes to Basic Financial Statements: The notes provide additional information that is essential for a full understanding of the data provided in the government-wide and fund financial statements. The notes to basic financial statements can be found on pages 16 through 22 of this report. Required Supplementary Information: In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the School's adopted budget to actual results. Government-Wide Financial Analysis The School has been in operation for three years; therefore, comparative government-wide data is presented. The School's net position was $ 1,290,848 at June 30, 2022, which represents unrestricted net position of $ 290,109 and net investment in capital assets of $ 919,739. The School's net position (deficit) was $ (1,531,673) at June 30, 2021. This amount represented unrestricted net position (deficit) of$ (2,004,352) and net investment in capital assets of$ 472,679. 5 Don Soffer Aventura High School Management's Discussion and Analysis June 30, 2022 Our analysis in the table below focuses on the net position of the School's governmental activities, as of June 30, 2022 and 2021: Don Soffer Aventura High School Summary of Net Position (Deficit) June 30, June 30, 2022 2021 Assets: Current and other assets $ 794,020 $ 105,345 Capital assets, net of depreciation 919,739 472,679 Total assets 1,713,759 578,024 Liabilities: Current liabilities 494,961 2,103,211 Noncurrent liabilities 8,950 6,486 Total liabilities 503,911 2,109,697 Net Position (Deficit): Net investment in capital assets 919,739 472,679 Unrestricted (deficit) 290,109 (2,004,352) Total net position (deficit) $ 1,209,848 $ (1,531,673) Current and other assets increased mainly due to increases in the School's cash position and funds due from other governments. Capital assets, net of depreciation increased due to the purchase of computers, furniture, fixtures and other equipment. Current liabilities decreased primarily due to a decrease in the amount due to the City of Aventura. Governmental Activities The results of this year's operations for the School as a whole are reported in the statement of activities on page 11. The table below provides a condensed presentation of the School's revenues and expenses for the years ended June 30, 2022 and 2021: Don Soffer Aventura High School Summary of Changes in Net Position June 30, June 30, 2022 2021 Revenues: General revenues and transfers $ 8,069,801 $ 3,304,440 Program revenues 987,277 939,617 Total revenues 9,057,078 4,244,057 Functions/Program Expenses: Instruction 3,539,267 2,467,060 Instructional support services 2,158,318 1,591,737 Non-instructional expenses 617,972 377,076 Total expenses 6,315,557 4,435,873 Change in net position $ 2,741,521 $ (191,816) 6 Don Soffer Aventura High School Management's Discussion and Analysis June 30, 2022 General revenues and transfers increased year-over-year due to an increase in the School's enrollment. Florida Education Finance Program (FEFP)funds also increased due to rise in enrollment. Program revenues increased due to the inclusion of grant funds. Total expenses increased in alignment with the school's enrollment changes requiring additional instructional and non- instructional services. Financial Analysis of the School's Funds As noted earlier,the School uses fund accounting to maintain control over resources that have been segregated for specific activities or objectives . The focus of the School's governmental fund is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the School's financing requirements. In particular, unassigned fund balance may serve as a useful measure of the School's net resources available for spending at the end of the fiscal year. As of the end of fiscal year 2021/2022 the School's governmental fund reported a fund balance of $ 13,865. Although the School's third year of operations was fiscal year 2021/2022,the Charter High School Fund was established in fiscal year 2017/2018. Through an Advance from the City's General Fund,fees related to the planning phase and costs associated with the charter school application and contract process were incurred and covered which resulted in a fund deficit. In fiscal year 2018/19 the Charter High School Fund incurred additional start-up expenditures so that the School would be ready to open for the 2019/2020 School Year in August of 2019. These costs increased the fund deficit over the prior year and were again covered through a planned and budgeted Advance from the City's General Fund. In fiscal year 2019/2020 the School opened and enrolled 200 9th grade students and was planned to operate at a deficit since it would not be operating at full enrollment. Again the deficit was covered by a planned and budgeted Advance from the City's General Fund. In fiscal year 2020/2021 the School opened and enrolled 417 91" and 101" grade students and was planned to operate at a deficit since it would not be operating at full enrollments. Again, the deficit was covered by a planned and budgeted Advance from the City's General Fund. In fiscal year 2021/2022, the School opened and enrolled 637 91", 101" and 111" grade students and was planned to operate at a deficit since it would not be operating at full enrollments. Again, the deficit was covered by a planned and budgeted Advance from the City's General Fund. The School has generated a small surplus. This included a planned and budgeted Advance from The City's General Fund at least until the School reaches build-out in one (1) year. The hope would be that once expenditures begin to level out, the School Fund could over time repay the Advance from the City's General Fund. Capital Assets and Debt Administration At June 30, 2022, the School had capital assets of $ 919,739 net of accumulated depreciation, as compared to $ 472,679 at June 30, 2021. A detailed schedule is on page 20 in the notes to the basic financial statements. The School has no outstanding debt. 7 Don Soffer Aventura High School Management's Discussion and Analysis June 30, 2022 General Fund Budgetary Highlights The 2021/2022 school year represents the 3rd year of the School's operations. During the year, the budget was built around the educational requirements to accommodate 637 91", 101" and 111" grade students as well as to begin to employ the leadership staff necessary to meet the full capacity of the school as it grows. The budget was prepared based on information and input provided by members from several divisions from Charter Schools USA ("CSUSA") and the School's principal. Total revenues were favorable to the budget in state sources due to higher FEFP funding. Total expenditures were unfavorable to the budget by$ 837,081 due to increases in instructional and non- instructional services. Overall, the School ended the year with a change in fund balance that was favorable to the budget by$ 1,992,273. Economic Factors and Next Year's Budget Facts, decisions or conditions that are expected to have a significant effect on the financial position or results of operations of the School in fiscal year 2022/2023 include the following: • At the time this Special Purpose Financial Report 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. • In fiscal year 2022, the State of Florida continued to include a teacher salary increase allocation (TSIA) of$ 550 million. The capital outlay funding pool ended up at$ 183.2 million. In addition to the TSIA, teachers also received a compensation increase to align overall salaries with district levels. • For fiscal year 2023, the teacher salary increase allocation will be $ 800 million and will continue to be part of FEFP funding. A 2% merit increase for all staff was included in the budget. All other expenditures are budgeted in alignment with enrollment changes and the School's strategic objectives. The following are the major highlights of the 2022/2023 budget: • The school budget is based on a projected enrollment of 800 9th, 10th, 11th and 12th 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$ 5,089,333. • 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. 8 Don Soffer Aventura High School Management's Discussion and Analysis June 30, 2022 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 $ 5,089,333 or 62.6% of the total budget or 60.2% 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. Requests for Information If you have any questions about this report or need additional information, please contact Yeimy Guzman, Controller - School Accounting; Charter Schools USA, 800 Corporate Drive, Suite 700, Fort Lauderdale, Florida 33334. 9 BASIC FINANCIAL STATEMENTS Keefe 5(:YER)RS McCullough CPA's +Trusted Advisors Don Soffer Aventura High School Statement of Net Position June 30, 2022 Governmental Activities Current Assets: Cash and cash equivalents $ 255,318 Accounts receivable 53 Due from other governments 312,046 Due from the City of Aventura 212,738 Prepaid items 1,360 Deposits 12,505 Total current assets 794,020 Noncurrent Assets: Capital assets, net of accumulated depreciation 919,739 Total assets 1,713,759 Current Liabilities: Accounts payable and accrued expenses 84,656 Due to management company 59,874 Salaries and wages payable 323,579 Compensated absences 26,852 Total current liabilities 494,961 Noncurrent Liabilities: Compensated absences 8,950 Total noncurrent liabilities 8,950 Total liabilities 503,911 Net Position: Net investment in capital assets 919,739 Unrestricted 290,109 Total net position $ 1,209,848 The accompanying notes to basic financial statements are an integral part of these statements. 10 Don Soffer Aventura High School Statement of Activities For the Year Ended June 30, 2022 Governmental Program Revenues Activities Net Revenue Charges Operating Capital (Expense) and for Grants and Grants and Change in Expenditures Services Contributions Contributions Net Position Functions/Programs: Instruction $ 3,539,267 $ 710 $ 354,002 $ - $ (3,184,555) Student support services 444,542 - - - (444,542) Instructional media services 30,113 - - - (30,113) Instructional staff training services 21,635 - - - (21,635) Instruction related technology 56,091 - - - (56,091) Board 16,358 - - - (16,358) School administration 719,473 - - - (719,473) Fiscal services 288,808 - - - (288,808) Food services 214,945 26,248 246,245 - 57,548 Central services 97,861 - - - (97,861) Pupil transportation 128,386 - 21,750 - (106,636) Operation of plant 418,715 - 2,904 335,418 (80,393) Maintenance of plant 339,363 - - - (339,363) Total governmental activities $ 6,315,557 $ 26,958 $ 624,901 $ 335,418 (5,328,280) General revenues: FTE nonspecific revenues 5,369,897 Contributions 163,481 Transfer in from City of Aventura 2,536,423 Total general revenues and transfers 8,069,801 Change in net position 2,741,521 Net position (deficit),July 1, 2021 (1,531,673) Net position,June 30, 2022 $ 1,209,848 The accompanying notes to basic financial statements are an integral part of these statements. 11 Don Soffer Aventura High School Balance Sheet- Governmental Fund June 30, 2022 General Fund Assets: Cash and cash equivalents $ 255,318 Accounts receivable 53 Due from other governments 312,046 Due from the City of Aventura 212,738 Deposits 12,505 Prepaid items 1,360 Total assets $ 794,020 Liabilities: Accounts payable and accrued expenses $ 84,656 Due to management company 59,874 Salaries and wages payable 323,579 Total liabilities 468,109 Deferred Inflows of Resources: Unavailable revenues 312,046 Fund Balance: Nonspendable: Prepaid items 1,360 Deposits 12,505 Total fund balance 131865 Total liabilities, deferred inflows of resources and fund balance $ 794,020 The accompanying notes to basic financial statements are an integral part of these statements. 12 Don Soffer Aventura High School Reconciliation of the Balance Sheet- Governmental Fund to the Statement of Net Position June 30, 2022 Total Fund Balance - Governmental Fund $ 13,865 Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not financial resources and; therefore, are not reported in the governmental fund: Cost of capital assets $ 1,209,350 Less accumulated depreciation (289,611) 919,739 Unavailable revenue in the governmental funds is susceptible to full accrual in the government-wide 312,046 statements. Certain liabilities are not due and payable in the current period and therefore are not reported in the governmental fund: Compensated absences (35,802) Net Position of Governmental Activities $ 1,209,848 The accompanying notes to basic financial statements are an integral part of these statements. 13 Don Soffer Aventura High School Statement of Revenues, Expenditures and Change in Fund Balance - Governmental Fund For the Year Ended June 30, 2022 General Fund Revenues: Federal Sources $ 277,661 State sources 5,739,205 Local sources 191,743 Total revenues 6,208,609 Expenditures: Instruction 3,333,856 Student support services 444,542 Instruction media services 30,113 Instructional staff training services 21,635 Instruction related technology 56,091 Board 16,358 School administration 719,473 Fiscal services 288,808 Food services 214,945 Central services 97,861 Pupil transportation 128,386 Operation of plant 418,715 Maintenance of plant 339,363 Capital outlay 642,613 Total expenditures 6,752,759 Excess (deficiency) of revenues over expenditures (544,150) Other Financing Sources: Transfers in from City of Aventura 2,536,423 Net change in fund balance 1,992,273 Fund Balance (Deficit),July 1, 2021 (1,978,408) Fund Balance,June 30, 2022 $ 13,865 The accompanying notes to basic financial statements are an integral part of these statements. 14 Don Soffer Aventura High School Reconciliation of the Statement of Revenues, Expenditures and Change in Fund Balance - Governmental Fund to the Statement of Activities For the Year Ended June 30, 2022 Change in Fund Balance - Governmental Fund $ 1,992,273 Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures; however, in the statement of activities, the costs of those assets are depreciated over their estimated useful lives as provision for depreciation. Capital outlay $ 642,613 Current year provision for depreciation (195,553) 447,060 Revenues that are earned but not received within the availability period are recognized in the statement of activities when earned and subsequently in the governmental fund financial statements when they become available. 312,046 Certain items reported in the statement of activities do not require the use of current financial resources, and therefore, are not reported as expenditures in the governmental fund: Change in compensated absences (9,858) Change in Net Position of Governmental Activities $ 2,741,521 The accompanying notes to basic financial statements are an integral part of these statements. 15 Don Soffer Aventura High School Notes to Basic Financial Statements June 30, 2022 Note 1- Organization and Operations Don Soffer Aventura High School (the "School") is a special revenue fund of the financial statements of the City of Aventura, Florida (the "City"). The School commenced operations in August 2019 in the City to serve students from nineth to twelfth grades. In its third year of operations, the School served students in nineth through eleventh grade. The School has an enrollment of 637 for the year ended June 30, 2022. The School is funded from public funds based on enrollment and can also be eligible for grants in accordance with state and federal guidelines, including food service and capital outlay. The School can accept private donations and the City can incur debt for the operation of the School. Note 2- Summary of Significant Accounting Policies Reporting entity: The School operates under a charter granted by the sponsoring school district,the Miami-Dade County Public School District (the "District"). The current charter is effective until June 30, 2034 but provides for a renewal of up to 15 years by mutual agreement of both parties. At the end of the term of the charter, the District may choose not to renew the charter under grounds specified in the charter in which case the District is required to notify the School in writing at least 90 days prior to the charter's expiration. During the term of the charter, the District may also terminate the charter for good cause as defined. The School is owned and operated by the City, is part of the City's government and is not a separate legal entity or otherwise organized apart from the City. The City was incorporated in November 1995. The City operates under a Commission-Manager form of government. In accordance with Chapter 10.850, Rules of the Auditor General of the State of Florida, the School is required to prepare special purpose financial statements. Section 10.855(4) states that the special purpose financial statements should present the charter school's financial position including the charter school's current and capital assets and current and long-term liabilities, and net position: and the changes in financial position. The financial statements contained herein present only the operations of the School and do not purport to, and do not, present the financial position and changes in financial position of the City. Only capital assets acquired with School revenues are reported. The facility used by the School is owned by the City and the capital assets and related debt for the facilities are not included in this report. Basis of presentation: Based on the guidance presented in the American Institute of Certified Public Accountants Audit and Accounting Guide - Not-for-Profit Organizations and provisions of Section 228.056, Florida Statutes, the School is presented as a governmental organization for financial statement reporting purposes. Government-wide financial statements: The School's basic financial statements include both government-wide (reporting the School as a whole) and fund financial statements. Both the government-wide and fund financial statements categorize primary activities as either governmental or business-type. All of the School's activities are classified as governmental activities. In the government-wide statement of net position, the governmental activities column is reported on a full accrual, economic resource basis,which recognizes all current and noncurrent assets and all current and noncurrent liabilities. The School's net position is reported in three (3) categories: investment in capital assets; restricted; and unrestricted, as applicable. The government-wide statement of activities reports both the gross and net cost of each of the School's functions. The net costs, by function, are supported by general revenues. The statement of activities reduces gross expenses by related program revenues. Program revenues must be directly associated with the function. Operating grants include operating specific and discretionary grants while the capital grants column reflects capital-specific grants. 16 Don Soffer Aventura High School Notes to Basic Financial Statements June 30, 2022 Note 2- Summary of Significant Accounting Policies (continued) Fund financial statements: The School's accounts are organized on the basis of funds. The operations of the fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund balance, revenues and expenditures. The Charter School operating fund is a governmental fund type and is used to account for all of the School's financial transactions. Measurement focus and basis of accounting: Basis of accounting refers to the point at which revenues or expenditures/expenses are recognized in the accounts and reported in the basic financial statements. It relates to the timing of the measurements made regardless of the measurement focus applied. Governmental funds use the current financial resources measurement focus and the government-wide statement uses the economic resources measurement focus. Governmental activity in the government-wide financial statements is presented on the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when a liability is incurred, regardless of the timing of the related cash flows. The governmental fund financial statements are presented on the modified accrual basis of accounting under which revenue is recognized in the accounting period in which it becomes susceptible to accrual (i.e., when it becomes both measurable and available). Revenues susceptible to accrual include FTE nonspecific revenue, transportation funds, capital grant funds, operating grants and contributions and investment earnings. Intergovernmental revenues are recognized when all eligibility requirements have been met, if available. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the School considers revenues to be available if they are collected within two (2) months of the end of the current fiscal year. Expenditures generally are recorded when a liability is incurred. However, expenditures related to compensated absences are recorded only when paid from expendable available financial resources. Cash and cash equivalents: The School's cash and cash equivalents are maintained by the City in a pooled account for all funds. This enables the City to invest large amounts of idle cash for short periods of time and to optimize earnings potential. Cash and cash equivalents represent the amount owned by the Charter School operating fund. The City is responsible for all risks related to the School's cash and cash equivalents. Prepaid items: Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items. Capital assets: Capital assets purchased or acquired with an original cost of $ 750 or more are capitalized at historical cost or estimated historical cost and are reported in the government-wide financial statement. Donated capital assets are reported at acquisition value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized and depreciated over the remaining useful lives of the related capital assets. Other costs incurred for repairs and maintenance are expensed as incurred. Depreciation on computer equipment and furniture, fixtures and equipment is provided on the straight-line basis over the respective estimated useful lives ranging from 3 to 5 years. Within governmental funds, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported within the governmental fund financial statements. 17 Don Soffer Aventura High School Notes to Basic Financial Statements June 30, 2022 Note 2- Summary of Significant Accounting Policies (continued) Deferred outflows/inflows of resources: In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The School does not have any items that qualify for reporting in this category. In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The School does not have any items that qualify for reporting in this category. Unearned revenue: Unearned revenue arises when the School receives resources before it has a legal claim to them. Compensated absences: The School's policy permits employees to accumulate earned but unused paid time off, which is eligible for payment upon separation from service.The liability for such leave is reported as incurred in the government-wide financial statements. A liability for those amounts is recorded in the governmental funds only if the liability has matured as a result of employee resignations or retirements. The liability for compensated absences includes salary-related benefits, where applicable. Payments for compensated absences are paid out of the General Fund. State funding (primary source of revenue): Student funding is provided by the State of Florida through the School Board of Miami-Dade County, Florida. In accordance with the Charter Agreement, the School Board retains 5% as an administrative fee. This funding is received on a pro rata basis over the twelve-month period and is adjusted for changes in full-time equivalent student population. After review and verification of Full-Time Equivalent ("FTE") reports and supporting documentation,the Florida Department of Education may adjust subsequent fiscal period allocations of FTE funding for prior year's errors disclosed by its review as well as to prevent the statewide allocation from exceeding the amount authorized by the State Legislature. Normally, such adjustments are reported in the year the adjustments are made. Net position: Net position is classified in three categories. The general meaning of each is as follows: • Net investment in capital assets - represents the difference between the cost of capital assets, less accumulated depreciation, reduced by the outstanding balances of any borrowings used for the acquisition, construction or improvement of those assets. • Restricted - consists of net position with constraints placed on their use either by 1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments, or 2) law through constitutional provisions or enabling legislation. • Unrestricted -indicates that portion of net position that is available to fund future operations. 18 Don Soffer Aventura High School Notes to Basic Financial Statements June 30, 2022 Note 2- Summary of Significant Accounting Policies (continued) Fund balance: The governmental fund financial statements present fund balances based on the provisions of GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This Statement provides more clearly defined fund balance classifications and also sets a hierarchy which details how the School may spend funds based on certain constraints. The following are the fund balance classifications used in the governmental fund financial statements: • Nonspendable - this classification includes amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact. The School classifies inventories, prepaid items, long-term notes receivable and deposits as nonspendable since they are not expected to be converted to cash or are not expected to be converted to cash within the next year. • Restricted - this classification includes amounts that are restricted for specific purposes by external parties such as grantors and creditors or are imposed by law through constitutional provisions or enabling legislation. • Committed - this classification includes amounts that can be used for specific purposes voted on through formal action of the City Commission (the highest level of decision making authority). The committed amount cannot be used for any other purpose unless the City Commission removes or changes the commitment through formal action. • Assigned - this classification includes amounts that the School intends to use for a specific purpose but they are neither restricted nor committed. Assignments can be made by the City Manager,which the City Commission Members, by resolution, delegated such authority at their direction. The School classifies existing fund balance to be used in the subsequent year's budget for elimination of a deficit as assigned. • Unassigned - this classification includes amounts that have not been restricted,committed or assigned for a specific purpose within the General Fund. The details of the fund balances are included in the Governmental Funds Balance Sheet on page 12. When the School incurs expenditures for which restricted or unrestricted fund balance is available, the School would consider restricted funds to be spent first unless there are legal documents/contracts that prohibit doing this, such as in grant agreements requiring dollar for dollar spending. When the School has expenditures for which committed, assigned or unassigned fund balance is available, the School would consider committed funds to be spent first, then assigned funds and lastly unassigned funds. Encumbrances: Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of funds are recorded in order to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration. Encumbrances are recorded at the time a purchase order or other commitment is entered into. Encumbrances outstanding at year-end represent the estimated amount of expenditures which would result if unperformed purchase orders and other commitments at year-end are completed. Encumbrances lapse at year-end; however, the City and School generally intends to honor purchase orders and other commitments in process. As a result, encumbrances outstanding at year-end are re-appropriated in the next fiscal year and are therefore presented as committed or assigned fund balance for the subsequent year. 19 Don Soffer Aventura High School Notes to Basic Financial Statements June 30, 2022 Note 2- Summary of Significant Accounting Policies (continued) As of June 30, 2022, there were no encumbrances outstanding. Use of estimates: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Date of management review: Subsequent events were evaluated by management through September 14, 2022, which is the date that the financial statements were available to be issued. Note 3- Cash and Cash Equivalents At June 30, 2022, the carrying amount of the deposits and cash on hand totaled $ 255,318, with a bank balance of$ 364,098. State statutes require, and it is the School's policy, that all deposits be made into, and be held by, financial institutions designated by the Treasurer of the State of Florida as "qualified public depositories" as defined by Chapter 280 of the Florida Statutes. This Statute requires that every qualified public depository institution maintain eligible collateral to secure the public entity's funds. The minimum collateral to be pledged by an institution, the collateral eligible for pledge, and reporting requirements of the qualified public depositor to the Treasurer is defined by the Statute. Collateral is pooled in a multiple qualified public depository institution pool with the ability to assess members of the pool should the need arise. The School's deposits are held in a qualified public depository. They are covered by the collateral pool, as the School has identified itself as a public entity at June 30, 2022. Note 4- Capital Assets Balance at Balance at July 1, June 30, 2021 Additions Deletions 2022 Capital assets, depreciable: Computer hardware $ 115,450 $ 544,168 $ - $ 659,618 Furniture, fixtures and equipment 451,287 98,445 - 549,732 Total capital assets, depreciable 566,737 642,613 - 1,209,350 Accumulated depreciation: Computer hardware 21,052 91,887 - 112,939 Furniture, fixtures and equipment 73,006 103,666 - 176,672 Total accumulated depreciation 94,058 195,553 - 289,611 Net capital assets $ 472,679 $ 447,060 $ - $ 919,739 Provision for depreciation was charged to governmental activities as follows: Instruction $ 195,553 20 Don Soffer Aventura High School Notes to Basic Financial Statements June 30, 2022 Note 5- Commitments Management agreement: The City has a contract with Charter Schools USA, Inc. ("CSUSA") for administrative and educational management services for the operations of the School. All staff of the School are employees of CSUSA. Total fees paid to the management company for fiscal year 2021/2022 were approximately $ 279,000. The majority of other reimbursed expenditures by the City to CSUSA relate to teachers' salaries and benefits. The current agreement with CSUSA will expire on June 30, 2034. The term of the agreement is consistent with the existing charter with automatic renewals through a term consistent with the then current charter provided performance standards are satisfied. Post-retirement benefits: The School does not provide post-retired benefits to retired employees. Note 6- Long-Term Liabilities Changes in the School's long-term liabilities for fiscal year ended June 30, 2022, are as follows: Balance at Balance at Amount July 1, June 30, Due Within 2021 Increases Decreases 2022 One Year Compensated absences $ 25,944 $ 81,190 $ 71,332 $ 35,802 $ 26,852 Note 7- Employee Benefit Plan During the year ended June 30, 2022, the School offered all of its full-time employees who had attained 21 years of age, a retirement plan (the "Plan") under Internal Revenue Code Section 401(k). The employee is allowed to contribute up to a maximum of 100% of his/her annual gross compensation, subject to certain limitations. The Plan provides for a discretionary employer matching contribution of the participant's annual elective deferral to the Plan. As determined annually by the School's management, the School may also make a discretionary profit sharing contribution, which is allocated among the participants based on a pro rata formula. Participants are immediately vested in their own contributions and earnings on those contributions. Participants become vested in School contributions and earnings on School contributions according to the following schedule: Years of Service Vesting Percentage 1 25% 2 50% 3 75% 4 100 Nonvested contributions are forfeited upon termination of employment and such forfeitures are used to reduce any employer contribution. For the Plan year ending December 31, 2021, the School had no forfeitures. For the year ended June 30, 2022, the School contributed a matching amount of $ 17,370. 21 Don Soffer Aventura High School Notes to Basic Financial Statements June 30, 2022 Note 8- Risk Financing The School is exposed to various risks of loss related to torts, thefts of, damage to, and destruction of assets and natural disasters. The School has obtained property insurance from commercial companies including, but not limited to, general liability and errors and omissions insurance. There have been no claims in excess of insurance coverage limits during the past three years. As disclosed in Note 5, CSUSA employs all of the employees of the School. As a result, the School is not exposed to medical or workers' compensation claims for these individuals. In addition, CSUSA carries all required insurance including, but not limited to, general liability and errors and omissions insurance. 22 REQUIRED SUPPLEMENTARY INFORMATION Ke e f e 5DRS McCullough CPA's +Trusted Advisors Don Soffer Aventura High School Schedule of Revenues and Expenditures - Budget and Actual -General Fund For the Year Ended June 30, 2022 Original and Final Budget Actual Variance Revenues: Federal through state $ 209,432 $ 277,661 $ 68,229 State sources 4,653,618 5,739,205 1,085,587 Local sources 425,000 191,743 (233,257) Total revenues 5,288,050 6,208,609 920,559 Expenditures: Instruction 3,169,796 3,333,856 (164,060) Student support services 477,618 444,542 33,076 Instructional media services - 30,113 (30,113) Instructional staff training services 38,694 21,635 17,059 Instruction related technology 116,182 56,091 60,091 Board 11,115 16,358 (5,243) School administration 662,122 719,473 (57,351) Fiscal services 279,000 288,808 (9,808) Food services 155,617 214,945 (59,328) Central services 98,166 97,861 305 Pupil transportation 123,785 128,386 (4,601) Operation of plant 395,519 418,715 (23,196) Maintenance of plant 136,080 339,363 (203,283) Capital outlay 251,984 642,613 (390,629) Total expenditures 5,915,678 6,752,759 (837,081) Excess (deficiency) of revenues over expenditures (627,628) (544,150) 83,478 Other Financing Sources: Advance from the City of Aventura General Fund 477,628 - (477,628) Transfers in from City of Aventura 150,000 2,536,423 2,386,423 Total other financing sources 627,628 2,536,423 1,908,795 Net change in fund balance $ - $ 1,992,273 $ 1,992,273 See notes to required supplementary information. 23 Don Soffer Aventura High School Note to Required Supplementary Information For the Fiscal Year Ended June 30, 2022 Note 1- Budgets and Budgetary Accounting The School formally adopted a budget for the year ended June 30, 2022. Budgeted amounts may be amended by resolution or ordinance by the City Commission. The budget has been prepared in accordance with accounting principles generally accepted in the United States of America. A comparison of the actual results of operations to the budgeted amounts for the operating fund is presented as required supplementary information. 24 OTHER INDEPENDENT AUDITOR'S REPORTS Keefe 5(:YE)RRS McCullough CPA's +Trusted Advisors Keefe 5(D McCullough CPA's+Trusted Advisors INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS Honorable Mayor and Members of the City Commission of the City of Aventura Don Soffer Aventura High School Aventura, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Don Soffer Aventura High School (the "School"), a Special Revenue Fund of the City of Aventura, Florida, as of and for the year ended June 30, 2022, and the related notes to the financial statements,which collectively comprise the School's basic financial statements, and have issued our report thereon dated September 14, 2022. Report on Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the School's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the School's internal control. Accordingly, we do not express an opinion on the effectiveness of the School's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. SOUTH FLORIDA BUSINESS JOURNAL KMCcpa.corn 1 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 KIND 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting 25 BEST PLACES TO WORK Don Soffer Aventura High School Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the School's financial statements are free from material misstatement,we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance.Accordingly, this communication is not suitable for any other purpose. VI+-Mcca&* KEEFE McCULLOUGH Fort Lauderdale, Florida September 14, 2022 26 Keefe 5(D McCullough CPA's+Trusted Advisors INDEPENDENT AUDITOR'S REPORT TO THE BOARD OF DIRECTORS Honorable Mayor and Members of the City Commission of the City of Aventura Don Soffer Aventura High School Aventura, Florida Report on the Financial Statements We have audited the financial statements of Don Soffer Aventura High School (the "School"), a Special Revenue Fund of the City of Aventura, Florida, as of and for the fiscal year ended June 30, 2022, and have issued our report thereon dated September 14, 2022. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.850, Rules of the Auditor General. Other Reporting Requirements We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards. Disclosures in that report, which is dated September 14, 2022, should be considered in conjunction with this management letter. Prior Audit Findings Section 10.854(1)(e)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no recommendations made in the preceding audit report. Official Title Section 10.854(1)(e)5., Rules of the Auditor General, requires that the name or official title of the entity and the school code assigned by the Florida Department of Education be disclosed in this management letter. The official title and the school code assigned by the Florida Department of Education are Don Soffer Aventura High School and 0950. SOUTH FLORIDA BUSINESS JOURNAL KMCcpaxorn 1 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 KIND 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting 27 BEST PLACES TO WORK Don Soffer Aventura High School Financial Condition and Management Sections 10.854(1)(e)2. and 10.855(11), Rules of the Auditor General, require us to apply appropriate procedures and communicate whether or not the School has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions) met. In connection with our audit, we determined that the School did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Pursuant to Sections 10.854(1)(e)6.a. and 10.855(12), Rules of the Auditor General, we applied financial condition assessment procedures for the School. It is management's responsibility to monitor the School's financial condition,and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. Section 10.854(1)(e)3., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit,we did not have any such recommendations. Transparency Sections 10.854(1)(e)7. and 10.855(13), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether the School maintains on its website the information specified in Section 1002.33(9)(p), Florida Statutes. In connection with our audit, we determined that the School maintained on its website the information specified in Section 1002.33(9)(p), Florida Statutes. Additional Matters Section 10.854(1)(e)4., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements,or abuse,that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings. Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives,the Florida Auditor General, Federal and other granting agencies, the City Commission and applicable management and is not intended to be, and should not be, used by anyone other than these specified parties. � -MCCi 4 KEEFE McCULLOUGH Fort Lauderdale, Florida September 14, 2022 28 CITY OF "ENTURA COMMUNITY DEVELOPMENT DEPARTMENT MEMORANDUM TO: City Commission FROM: Ronald J. Wasson City Manager BY: Keven R. Klo pp Community Development Director DATE: September 30, 2022 SUBJECT: Request by Tanglewood WIB, LLC; Tanglewood JAK, LLC; Kimali Properties, LLC and Kerrin Properties, LLC for Conditional Use Approval for a Proposed Residential Development on Property Located at 2785 NE 183 Street (CUP2207-0001) October 3, 2022 City Commission Meeting Agenda Item 6 RECOMMENDATION It is recommended that the City Commission approve the Conditional Use request for land located at 2785 NE 183rd Street to facilitate development of a residential project by the applicant. THE REQUEST The applicant, Brian S. Adler, Esq. on behalf of Tanglewood WIB, LLC; Tanglewood JAK, LLC; Kimali Properties, LLC and Kerrin Properties, LLC, is requesting Conditional Use approval 1) to permit a height of 26 stories for a multifamily residential building where 25 is allowed by right; 2) to permit a building in the RMF4 district to cast a shadow on a property zoned for business; 3) to permit density of 56 units per acre where 45 units per acre are allowed by right; and 4) to permit a floor area ratio (FAR) of 4.3 pursuant to the City's Green Building Program. The applicant's Letter of Intent is attached as Exhibit #1 to this staff report. BACKGROUND OWNER OF PROPERTY: Tanglewood WIB, LLC; Tanglewood JAK, LLC; Kimali Properties, LLC and Kerrin Properties, LLC Folios 28-2203-000-0250 and 28-2203-000-0273 NAME OF APPLICANT Brian S. Adler, Esq. on behalf of owners LOCATION OF PROPERTY 2785 NE 183 Street See Exhibit #2 for Location Map SIZE OF PROPERTY 1.55 acres +/- See Exhibit #3 for Legal Description The property consists of approximately 1.55 acres of vacant land located on NE 183rd Street, in the area east of Biscayne Boulevard, situated east of NE 27th Avenue. The applicant had two related applications approved by the City Commission on July 19, 2022, one for a re-designation of the Property on the City's Comprehensive Plan from Business and Office to Medium-High Density Residential, and one to rezone the Property from B2 to RMF4. The proposed project will be a 26-story structure including a four-story pedestal consisting of a lined and screened parking deck, a 15-foot-high lobby and three residential liner units. Atop the pedestal sits an amenities and pool deck followed by 21 stories of residential units in a uniquely designed curvilinear structure. The development has been designed such that the portion of the L-shaped Property backing up to the RMF4 designated townhouses to the north will feature active green space with recreation courts and a swimming pool. ANALYSIS Future Land Use Designation Subject Property: Currently Business and Office Proposed at this Property: Medium High Density Residential Property to the North: Business and Office Property to the South: Medium High Density Residential Property to the East: Medium High Density Residential Property to the West: Business and Office Zoning Subject Property: Currently B2, Community Business District Properties to the West: B2, Community Business District Properties to the East: RMF4, Multi-Family High Density Residential District 2 Properties to the North: B2, Community Business District Properties to the South: RMF4, Multi-Family High Density Residential District Existing Land Use Subject property: Vacant Lot Properties to the North: Assisted Living Facility Properties to the South: Residential Condominium Properties to the East: Residential Condominium Properties to the West: Assisted Living Facility Access —The property is accessible from NE 183rd Street. There is also a public access easement on the west side of the property that provides access to the property. Standards for review found in Section 31-73 of the Land Development Regulations: The following is staff's evaluation of the proposed use using the criteria for approval of conditional uses found in Section 31-73(c) of the City's Land Development Regulations. 1. The proposed use shall be consistent with the Comprehensive Plan. The proposed use is consistent with the City of Aventura Comprehensive Plan. The future land use designation for this parcel will be Medium High Density Residential. 2. The establishment, maintenance or operation of the proposed use shall not be detrimental to or endanger the public health, safety or general welfare. The establishment, maintenance and operation of the proposed use will not be detrimental to or endanger the public health, safety or general welfare. 3. The proposed use shall be consistent with the community character of the immediate neighborhood of the proposed use. The proposed zoning district is compatible with the surrounding area's zoning designation(s) and existing uses. RMF4 designation abuts the Property to the east, north and northeast and the properties across NE 183rd Street are similarly zoned RMF4, with the property to the west zoned B2. Biscayne Boulevard is within a very short walk of the site where this project is proposed. Also, within walking distance from the proposed development are numerous other residential towers of similar height and density. Finally, within reasonable walking distance, and definitely within easy biking or shuttling distance, is the Brightline and Future Coastal Link station. These factors, combined with the requirement that Miami-Dade County has placed upon the municipalities to allow additional density along the main transit corridors, such as Biscayne Boulevard, 3 contribute to the finding that the proposed development is consistent with the community character of the immediate neighborhood. 4. Utilities, roadway capacity, drainage and other necessary public facilities, including police, fire and emergency services shall exist at the City's adopted levels of service or will be available concurrent with demand as provided forin the requirement of these LDR's. Utilities, roadway capacity, drainage and other necessary public facilities, including police, fire and emergency services exist at the City's adopted levels of service or will be available concurrent with demand as provided for in the City's Land Development Regulations. 5. Adequate measures exist or shall be taken to provide ingress and egress to the proposed use in a manner that minimizes traffic congestion in the public streets. Adequate measures have been taken to provide ingress and egress to the proposed use in a manner that minimizes traffic congestion in the public streets. Ingress and egress to the property are by way NE 183rd Street. 6. The establishment of the conditional use shall not impede the development of surrounding properties for uses permitted in the zoning district. The establishment of this use will not impede the development of surrounding properties for uses permitted in the zoning district. The applicant's construction of the project could be a benefit to the community by encouraging redevelopment of other locations in this vicinity. 7. The design of the proposed use shall minimize adverse effects, including visual impacts of the proposed use on adjacent property through the use of building orientation, setbacks, buffers, landscaping and other design criteria. The design of the proposed use minimizes adverse effects, including visual impacts of the proposed use on adjacent property through the use of building orientation, setbacks, buffers, landscaping and other design criteria. The architectural design is compatible with existing buildings in the area. The site is landscaped with Florida friendly canopy trees and plantings. Public Hearing Notice - Notice of this public hearing has been published, posted and mailed in accordance with Section 31-71(e) of the City Code. This item was deferred from the July 19, 2022 City Commission meeting agenda to the September 13, 2022 meeting agenda, and from the September 13, 2022 meeting agenda to the October 3, 2022 meeting agenda at the applicant's request. 4 RECOMMENDED CONDITIONS OF APPROVAL: 1. Building permits must be consistent with drawings as submitted on September 20, 2022 and listed in Exhibit 4, unless otherwise subsequently amended by an administrative site plan approval. The referenced plans were reviewed under Administrative Site Plan Approval regulations, the proposed RMF4 zoning district regulations, and all other applicable regulations as provided within the City of Aventura Land Development Regulations. 2. Mitigation of negative traffic impacts created by the proposed development, as determined necessary by the full traffic study, following the methodology that has been reviewed and approved by the City and its traffic engineer, subject to the approval of the City Manager and Miami-Dade County. 3. Contribution toward the expansion of the City's Freebee circulator service (or similar City sponsored transportation service) in the amount of$72,000 per year for five (5)years with the first payment due before the issuance of the first permit for the project or by September 30, 2023, whichever is earlier, with each of the following annual payments due on the anniversary date of the first payment. 4. Payment of City residential impact fees associated with the development are prior to permit issuance. The estimated City impact fees, based upon the plans referenced above, total $143,636. Actual fees will be calculated at permit issuance. 5. Prior to receiving permits for any permanent structure, obtain Miami-Dade County Schools' issuance of a finding that School Concurrency has been met and pay applicable School Impact Fees. 6. A ride sharing, valet, and transit accommodation plan acceptable to the Community Development Director shall be provided prior to site plan approval. 7. A bicycle parking plan and bicycle storage accommodations acceptable to the Community Development Director shall be provided prior to site plan approval. 5 DocuSign Envelope ID: DB871852-C25D-4460-836C-822A9DE49BE3 Exhibit i Bilzin Sumber CUP2207-0001 g Brian S.Adler, Esq. Tel 305.350.2351 Fax 305.351.2206 badlerabilzin.com September 6, 2022 Mr. Keven Klopp Community Development Director City of Aventura Government Center 19200 W. Country Club Drive, 4th Floor Aventura, Florida 33180 Re: Amended Letter of Intent - Application for Conditional Use Approval 2785 NE 183nd Street, Aventura, Florida Folio Numbers 28-2203-000-0250 and -0273 (the "Property") Dear Mr. Klopp: Amended Letter of Intent This firm represents Got183 LLC as the contract purchaser of the above Property. Please consider this our formal letter of intent in connection with an application for conditional use approval as it relates to the proposed development on the Property. A. The Property The Property consists of approximately 1.55 net acres located on NE 183rd Street, in the area east of Biscayne Boulevard, situated further east of NE 27t" Avenue. This area remains one of the last vacant development parcels within the City of Aventura. While the Property was under the jurisdiction of Miami-Dade County, the Property was originally approved for an exhibition center and surface parking, and most recently housed the Biscayne Rehabilitation Institute. All structures on the Property have been demolished and the land currently remains vacant and underutilized. The City of Aventura Comprehensive Plan continues to focus on redevelopment. The subject Property is one of the few remaining redevelopment opportunities in this area and is ripe for redevelopment. We are pleased to present a proposed project to the City MIAMI 9777199.1 100992/302121 Bilzin Sumberg Baena Price&Axelrod LLP 11450 Brickell Avenue,23rd Floor,Miami,Florida 33131-3456 Tel 305.374.7580 1 Fax 305.374.7593 1 bilzin.com DocuSign Envelope ID: DB871852-C25D-4460-836C-822A9DE49BE3 Mr.Keven Klopp September 2022 Page Bilzin Sumberg 5 to transform this vacant and historically underutilized parcel into a prominent, attractive and iconic development. B. Demands and Variation in Housing Needs There are countless articles and studies detailing the long-term impact the COVID-19 pandemic has had on housing demand and availability. Studies particularly highlight the shortage of housing in South Florida and the continued need for residential development. This need runs the gamut from smaller, more affordable units, to larger units able to meaningfully accommodate the ability to work from home. This particular location is ideal to accommodate the latter. While we recognize there continues to be a market need for smaller units and maximum density, the proposed development is geared toward the additional market need of larger units which can serve the needs of those relocating from other geographic regions that may also favor a home office. Featuring a modest 86 units,1 the residences range from the two-bedroom units in the garage liner consisting of approximately 1,335 square feet, to an approximate 5,900 combined penthouse unit with three and four- bedroom with den or five bedroom residences ranging from approximately 2,600 to 3,325 square feet, with the ability to combine other units into 5,900 square foot units. Remote working continues to increase in popularity and South Florida remains an attractive option for relocation. Studies reveal that over half a million people exchanged their out of state driver's licenses for Florida addresses, up 40% from 2020. While there has been much focus and attention on New Yorkers, New Yorkers account for approximately 11% of the shift, with demand continuing from other northeast states and other areas including California and foreign countries. This increase continues to highlight the need for housing, and Aventura, with its high quality and diverse retail, restaurants and prime location remains a top choice for many. C. Simultaneous Rezoning and Comprehensive Plan Amendments As part of the proposed redevelopment of the Property, the Applicant has two public hearing applications currently pending before the City of Aventura, one for a re- designation of the Property on the City's Comprehensive Plan from Business and Office to Medium-High Density Residential, and one to rezone the Property from B2 to RMF4. Both items passed on first reading on June 14, 2022, and are scheduled for second reading on July 12, 2022. We request this application to proceed simultaneously with the second reading of the pending applications. 1 While the site plan reflects a total of 87 units,a minimum of two of the units will be combined into a single unit prior to permit. The combination of units will be dependent on the particular buyer preferences,however,in no event shall the total density exceed a maximum of 86 residential dwelling units. MIAMI 9777199.1 100992/302121 DocuSign Envelope ID: DB871852-C25D-4460-836C-822A9DE49BE3 Mr.Keven Klopp September 2022 Page Bilzin Sumberg 5 As illustrated in the attached Tal Aventura Traffic Statement, submitted in connection with for the pending applications, the traffic consultants, David Plummer & Associates, illustrated how the proposed rezoning for 86 residential units produces 43 net PM peak hour trips, compared to the immediate prior use, that consisted of a 21,837 square foot medical office development, produced 82 net PM peak hour trips and that a modest medical office that could be built on the Property at only 43,800 square feet, which could be built as of right without any variances, would produce 168 PM peak hour trips, almost four times proposed as part of the current development Therefore, the proposed use actually generates far less net PM peak hour trips than the immediate prior use and a fraction of the trips permitted as of right under the current B2 zoning. D. Proposed Development Attached are conceptual plans for development that our client is presenting for conditional use approval. Known for their forward thinking and innovative designs, Idea Architects' site plan for Tal is slated to be an iconic building to serve as the defining focal point in the area. The emblematic structure features a fluid curved flow with a central open focal point allowing light and air to flow though the nucleus in a truly unique shape worthy of the approval for new development in Aventura. The 26 story structure includes a four story pedestal consisting of a lined and screened parking deck, a 15 foot high lobby and three residential liner units. Atop the pedestal sits an amenities and pool deck followed by 21 stories of residential units in a uniquely designed curvilinear structure. The development has been designed such that the portion of the L-shaped Property backing up to the RMF4 designated townhouses to the north will feature an attractive and active green space with tennis courts and a swimming pool and will provide attractive and serene views from all sides. The RMF4 designation allows up to 93 dwelling units with conditional use approval. The proposed development consists of 86 luxury units ranging from the three 1,335 square foot liner units, the 2,600 to 3,325 square foot three- to five- bedroom units and the 5,900 square foot penthouse unit. In keeping with the market for luxury units, the development proposes ten foot ceilings with the penthouses up to 5,900 square feet featuring 11 foot ceilings, for an overall building height of 295 feet. E. Requests In order to develop this iconic new addition to the Aventura landscape, our client is requesting conditional use approval in connection with the anticipated RMF4 zoning designation. Our client is seeking Conditional Use Approval as follows: (i) Conditional Use Approval per Section 31-143 (f)(2a)(b) to allow a maximum height of 26 stories and 295 feet, where 25 stories and 250 feet is permitted as-of-right, and 30 stories and 300 feet is permitted with conditional use approval. MIAMI 9777199.1 100992/302121 DocuSign Envelope ID: DB871852-C25D-4460-836C-822A9DE49BE3 Mr.Keven Klopp September 2022 Page Bilzin Sumberg 5 (ii) Conditional Use Approval per Section 31-143 (f)(2a)(c) to allow a building in the RMF4 district to cast a shadow2 cast a shadow upon a property located within a business zoning district. (iii) Conditional Use Approval per Section 33-143 (f)(2a)(d) to allow a density of 56 units per acre where 45 units per acre is permitted as-of-right and 60 units per acre is permitted with conditional use approval. (iv) Conditional Use Approval per Section 33-143 (f)(2a)(f) related to green buildings, to permit a floor area ratio (FAR) of 4.61 with a green building. F. The Rezoning Meets the Standards Set Forth Under City Code Section 31- 73 In accordance with City of Aventura Code Section 31-73(c), the above requests for conditional use approval meets the criteria for approval as described below: 1. The proposed use shall be consistent with the Comprehensive Plan. Upon approval of the amendment to the City of Aventura's Comprehensive Plan Future Land Use Map, the Property will be re-designated to medium- high density residential. The proposed development is under 56 units per acre and is consistent with the City Comprehensive Plan medium-high density range which allows up to 60 dwelling units per gross acre, and which permits medium- and high-rise apartments. Further, the development has been designed such that the portion of the "L" shaped Property backing up to the townhouses to the north (which are also designated RMF4 themselves), will feature an attractive and green space with tennis courts, swimming pool and serene views from all sides, with the larger portion of the developed Property to be adjacent to adjacent other taller buildings. Therefore, appropriate transitions and buffers with the surrounding neighborhood has been provided, and the impacts of the proposed development are far less than the previous use or the otherwise permitted use under the current comprehensive plan and zoning designations. 2. The establishment, maintenance or operation of the proposed use shall not be detrimental to or endanger the public health, safety, or general welfare. The proposed use is a residential development consistent with other residential developments in the area. As such, the development will be governed by a condominium association to ensure the maintenance and operation of the use will be in accordance with the City Code and similar to other residential 2 This letter assumes the re-lettering of Section 31-143(f)in connection with a proposed City of Aventura Ordinance amending Section 31-143 related to conditional use approval for shadows cast on business zoning districts. MIAMI 9777199.1 100992/302121 DocuSign Envelope ID: DB871852-C25D-4460-836C-822A9DE49BE3 Mr.Keven Klopp September 2022 Page Bilzin Sumberg 5 developments. Additionally, as evidenced by the traffic study, the proposed will generate less PM peak hour trips and therefore should improve traffic safety over the prior or permitted use. 3. The proposed use shall be consistent with the community character of the immediate neighborhood of the proposed use. The rezoning of the Property is consistent and compatible with the zoning on the surrounding areas and with the existing surrounding uses. The RMF4 designation abuts the Property to the east, north, and northeast, as well as the properties directly across NE 183rd Street. The development is consistent with community character of the residential condominiums in the immediate neighborhood, many of which were built in the 1970's. For example, Commodore Plaza development directly across from the Property was built in 1971, at approximately 30 stories with approximately 654 units on 8.69 acres has a density of over 75 units per acre. Similarly, Admirals Port abutting the Property to the east was built in 1974 and contains approximately 634 units for a density of approximately 79 dwelling units per acre. Therefore, at under 56 dwelling units per acre and a total of 86 units, the proposed development is not out of character with the immediate neighborhood. 4. Utilities, roadway capacity, drainage, and other necessary public facilities, including police, fire and emergency services, shall exist at the City's adopted level of service, or will be available concurrent with demand as provided for in the requirements of these LDRs. Attached to this application is a traffic statement prepared by David Plummer & Associates. The traffic statement illustrates that the roadway capacity will be less impacted by the proposed development, than either of the immediate prior development or the allowable as-of-right uses under the B2 district. Utilities, drainage and other public facilities are addressed through the building permit process to ensure compliance with the City Code and level of service requirements. 5. Adequate measures exist or shall be taken to provide ingress and egress to the proposed use in a manner that minimizes traffic congestion in the public streets. As noted above, and as illustrated by the attached traffic statement, the proposed use represents a significant decrease in impact on the public streets, with a minimal 43 net PM peak hour trips, a fraction of what is otherwise permitted, under the B2 zoning district. 6. The establishment of the conditional use shall not impede the development of surrounding properties for uses permitted in the zoning district. MIAMI 9777199.1 100992/302121 DocuSign Envelope ID: DB871852-C25D-4460-836C-822A9DE49BE3 Mr.Keven Klopp September 2022 Page Bilzin Sumberg 5 The surrounding properties are all developed and shall and thus development of the Property in accordance with the conditional use approval will not impede development of the already developed properties. Further, even if the adjacent properties were vacant or to be redeveloped, the proposed development with the conditional uses does not impede development of the surrounding properties. 7. The design of the proposed use shall minimize adverse effects, including visual impacts, of the proposed use on adjacent property for use of building orientation, setbacks, buffers, landscaping and other design criteria. As noted above, the proposed development has been carefully designed to minimize impact on the adjacent properties. The proposed ground level amenities area that backs up to the townhomes, features attractive green space and other at grade amenities. The property frontage is landscaped to beautify the street, and the unique design of the proposed is structure facilities the flow of air and light. The angle of the proposed structure also has been specifically designed to limit the impact on adjacent properties. G. Conclusion The proposed development seeks to transform a vacant and historically underutilized property into an iconic building that Aventura will be proud to feature in its City. The proposed development features 86 luxury condominium homes that are both attractive and functional, with an attractive ground level amenities area defining much of the frontage of the site. We respectfully request your favorable review of the conditional use approval. Thank you for your review of the foregoing. Should you have any questions, please do not hesitate to contact me at (305) 350-2351. Very truly yours, -�2 Brian S. Adler BSA/ea MIAMI 9777199.1 100992/302121 Exhibit 2 CUP2207-0001 BROWARD COUNT `— DARE COUNTY :t. f ■�'Sr7�'nv"ei9 T%-rw -1ra■ Pak!ream YACHT CLUB DR. • ■ :■ MARINA ■ :r Arenwra HARBOR COVE CIRCLE :■ Hospital �Q WAY ■ &Medical w wpY ■ 'r Cenrer Waterways WATERWAYS i.VD Shoppes 207 ST. ■ ■ w ■ w ¢ COUNTRY CLUB DR. :■ The N 205 M ■ ■ Promenade ✓ • Shops Cf) IVES DAIRY RD. :■ 203 ST. ff CTF�L� ■ ■ cv � � r 4 ■ 201 R. m • —� '■ c" Turnberry Isle ■ ro ( :■ p. m Resort&Club ■ *« :■ 0,v ■/ ■ AVENTURA w U ' OQ c`. ,, ■ Fireft Ell > r Rescue Aventura J • Station Library Z Gam' �� • ;■ • e • z .4/ ■ ,. . Aventura Mall • y' �� O YAG4i� J� • `• ;■ City of Aventura �E}1D11A WY LU8 ~ rr E :■ Government Center • :r 192 ST. �pJll-upm • 192 ST. wM �1C X ;r 190 ST. YS + ■ Loehmann's + " p Fashion ui r r Island Q --- • l■ m 188 ST. • N . z 33180 MIA MI �• T • Lu • Kr GARDENS DR. __� • O 185ST _.r.._._._._. 33 60 r 7{k • 183 Subject Site Dumfoundling ± Al Bay �;;. ;• • Atlantic %• 1 • Ocean • Little Z j, Williams ; ' %• Biscayne rn Sound Mau l• arbour 180 ST. Lake e w N l� Point East fr Mani • 9 Z r ' r a lU a ■ O r ■,�■. ■ ■ � . . .:�.II .a LEGEND � Lake �+ i ♦+ Roadways ■ i City Boundary ♦+ --•---• — ZIP Code Boundary • +♦ ----------- Railroad ■ r + Exhibit 3 CUP2207-0001 EXHIBIT A - Le2al Description +/- 1.05 acre parcel at 2785 NE 183 Street, Arventura (Folio number 28-2203-000-0250) together with a +/- .50 acre parcel (Folio number 28-2203-000-0273), more particularly described as follows: 2. LEGAL OESGR(PTION: (Parcel 1): Exhibition Center: A portion of the East 1/2 of the Southeast 1/4 of the Southwest 1/4 of the Southwest 1/4 of Section 3, Township 52 South, Range 42 East, Miami—€3ade County, Florida, being more particularly described as follows: Commence at the Southeast corner of the Southeast 1/4 of the Southwest 1/4 of the Southwest 1/4 of said Section 3: thence North 0 degrees 46 minutes 52 seconds West, along the East line of the Southeast 1/4 of the Southwest 1/4 of the Southwest 1/4 of said Section 3, for 131.84 feet to the point of Beginning of the hereinafter described parcel; thence continue North 0 degrees .46 minutes 52 seconds West, along the last described course, for 301.00 feet; thence South 89 degrees 13 minutes 08 seconds West, at right angles to the last described course, for 132.00 feet to a point of curvature; thence southwesterly, southerly, and southeasterly along a circular curve to the left, having a radius of 20.00 feet and a central angle of 90 degrees 00 minutes 00 seconds for an art distance of 31.42 feet to a point of tangency; thence South 0 degrees 45 minutes 52 seconds East, along a line that is parallel with and 152.00 feet west of, as measured at right angles to, the East line of the Southeast 1/4 of the Southwest 1/4 of the Southwest 1/4 of said Section 3 for 281'82 feet thence North 88 degrees 54 rninutes 29 seconds East for 152.00 feet to the Point of Beginning, all lying and being in kdiami—Made County. Florida. (Parcel 2) Parking Lot: A portion of the West 1/2 of the Southwest 1/4 of the Southeast 1/4 of the Southwest 1/4 of Section 3, Township 52 South, Range 42 East, Miami—Dade County, Florida, being more particularly described as follows: Commence at the, Southwest earner of the Southwest 1/4 of the Southeast 1/4 of the Southwest 1/4 of said Section 3; thence North 0 degrees 46 minutes 52 seconds West, along the West line of the Southwest 1/4 of the Southeast 1/4 of the. Southwest 1/4 of acid Section 3. for 131.84 feet to the Point of Beginning of the hereinafter described parcel; thence continue North 0 degrees 46 minutes 52 seconds West, along the last described course, for 79.94 feet, thence East for 246 .91 feet; thence South, at right angles to,the last described course, for 1114.42 feet to a point on the next described curve; said point bears North 19 degrees 47 minutes 50 seconds East from the radius point of the next described curve; thence Northwesterly westerly and southwester€,, along said circular curve to the left, having a radius of 584.02 feet and a central angle of 19 degrees 49 minutes 56 seconds for on arc distance 202.15 feet to a point of tangency, thence south 89 degrees 57 minutes 54 seconds west, along a line that is parallel with and 131.83 feet North of as measured at right angles to, the South line of the Southwest 1/4 of the Southeast 1/4 of the Southwest 1/4 of acid Section 3, for 47.66 feet to the Point of Beginning, all lying and being in Miarni—bade County, Florida. Containing 67.663 Square Feet or 1,55 Act-as more or less by calculations:. EXHIBIT 4 CUP2207-0001 EXHIBIT "B" PLAN SET REFERENCE TALAVENTURA COVER A-000 Cover a ARCHFFEMRE A-1300-5 Drawing Index 0 A-MI Zoning Cade An31ysis&Property C�rerview 0 A-W2 Gross Floor Arm&FAR Table 0 A-003 U nits Matra&Parking CCU nt 0 A-004 3D Rendering View 01 0 A-005 31)Rendering View 02 a A-006 3D Rendering View 03 0 A-007 3D Rendering View 04 0 A-008 3DRendlering View 05 0 A-009 3U Rendering View 06 O A-020 317 Rendering View D7 O A-011 317 Rendering View 08 D A-GM 51te Plan 0 A-201 Level 01-Ground Floor Plan a A-202 Level 02-Parking Floor Plan 0 A-203 Level W-Parlift Floor Pion 0 A-2M Level 04-Parking Floor Plan 0 A-M Level 05-Amenities Floor Plan 0 A-M Level Mh-loth-Typical Residential Floor Plan 1 D A-207 Lavtl 11th-20th-Typical Residential Floor Plan 2 a A-208 Level list-Typical Residential Floor Plan 3 u A-209 1.eve122nd-25th-Typical Flesldefftlal Floor Plan 4 a A-210 Level 26th-Typical Residential Fluor Plan 5 0 A-211 Roof Plan 0 A-601 Conceptual Building Serbian 0 A-901 20 Sun Study 0 A-902 3o Sun Study a IN KallerArchi Lecture September 28, 2022 City of Aventura 19200 West Country Club Drive Aventura, Florida 33180 Attention: Mr. Keven R. Klopp Community Development Director Reference: TAL Aventura Shadow Analysis 2785 Northeast 183 rd Street Aventura, Florida 33162 Dear Mr. Klopp: As per our Firm's review of the latest set of Drawings and the Shadow Analysis provided to us by the Architect of the Project, "Idea Architect", the proposed building as designed creates a shadow by the sun at 12:00 PM noon on December 21, and does not fall on the adjacent north residential property and is in compliance with Section 31-143 (f) (3) b as discussed. Should you have any questions concerning this matter, please feel free to contact me at any time. Sincerely, J yK r Architect u seph . Kaller, AIA, LEED AP BD+C President AA#26001212 1 2417 Hollywood Blvd, Hollywood, FL 33020 1 954 920 5746 joseph@kallerarchitects.com I kallerarchitects.com CITY OF AVENTURA RESOLUTION NO. 2022- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, GRANTING CONDITIONAL USE APPROVAL, PURSUANT TO SECTION 31-143(F) OF THE CITY CODE OF ORDINANCES, TO ALLOW: (1) A HEIGHT OF 26 STORIES AND 295 FEET FOR A MULTIFAMILY RESIDENTIAL BUILDING, WHERE THE CITY CODE PERMITS 25 STORIES AND 250 FEET; (2) A BUILDING IN THE RMF4 DISTRICT TO CAST A SHADOW UPON A PROPERTY LOCATED WITHIN A BUSINESS ZONING DISTRICT; (3) A DENSITY OF 56 UNITS PER ACRE, WHERE THE CITY CODE PERMITS 45 UNITS PER ACRE; AND (4) A CERTIFIED GREEN BUILDING WITH A FLOOR AREA RATIO OF 4.3, WHERE THE CITY CODE PERMITS A FLOOR AREA RATIO OF 2.0, ALL FOR THE PROPERTY LOCATED AT 2785 NE 183 STREET; PROVIDING FOR CONDITIONS OF APPROVAL; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, pursuant to Chapter 31, "Land Development Regulations," Article VII, Use Regulations, Section 31-143(f) "Multifamily High Density Residential Districts (RMF4)" of the City Code of Ordinances, the applicant, Brian S. Adler on behalf of GOT183 LLC, has applied to the City of Aventura (the"City")for Conditional Use Approval (Application No. CUP2207-0001) related to the development of a multi-family residential project (the "development") located at 2785 NE 183 Street, in the RMF4 District, as legally described in Exhibit "A" (the "Property"); and WHEREAS, pursuant to City Code Section 31-143(f)(2a)b, the applicant has requested Conditional Use Approval to permit a height of 26 stories and 295 feet for a multifamily residential building where 25 stories and 250 feet is allowed by right; and WHEREAS, pursuant to City Code Section 31-143(f)(2a)c, the applicant has requested Conditional Use Approval for a building of 295 feet to cast a shadow upon a property located within a business zoning district where City Code limits a building located within a residential zoning district casting a shadow on an adjacent property to 100 feet in height; and WHEREAS, pursuant to City Code Section 31-143(f)(2a)d, the applicant has requested Conditional Use Approval to allow a density of 56 units per acre, where city code permits 45 units per acre; and WHEREAS, pursuant to City Code Section 31-143(f)(2a)e, the applicant has requested Conditional Use Approval to allow a Certified Green Building with a floor area ratio of 4.3, where the City Code permits a floor area ratio of 2.0; and WHEREAS, following proper notice, the City Commission has held a public hearing as provided by law; and City of Aventura Resolution No. 2022- WHEREAS, the City Commission finds that the Application meets the criteria of the applicable codes and ordinances, to the extent the Application is granted herein, and it is in the best interest of the City to grant the request for Conditional Use Approval. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, THAT: Section 1. The foregoing "WHEREAS" clauses are ratified and confirmed as being true and correct and are made a specific part of this Resolution. Section 2. The application for Conditional Use to allow: (1) a height of 26 stories and 295 feet for a multifamily residential building, where the City Code permits 25 stories and 250 feet; (2) a building in the RMF4 District to cast a shadow upon a property located within a business zoning district; (3) a density of 56 units per acre, where the City Code permits 45 units per acre; and (4) a certified green building with a floor area ratio of 4.3, where the City Code permits a floor area ratio of 2.0 is hereby granted, subject to the conditions set out in Section 3 of this Resolution. Section 3. Approval of the application above is subject to the following conditions- 1. Building Permits must be consistent with drawings as submitted on September 207 2022 and listed in Exhibit B, unless otherwise subsequently amended by an administrative site plan approval. The referenced plans were reviewed under Administrative Site Plan Approval regulations, the proposed RMF4 zoning district regulations, and all other applicable regulations as provided within the City of Aventura Land Development Regulations. 2. Mitigation of negative traffic impacts created by the proposed development, as determined necessary by the full traffic study, following the methodology that has been reviewed and approved by the City and its traffic engineer, subject to the approval of the City Manager and Miami-Dade County. 3. Contribution toward the expansion of the City's Freebee circulator service (or similar City sponsored transportation service) in the amount of$72,000 per year for five (5)years with the first payment due before the issuance of the first permit for the project or by September 30, 2023, whichever is earlier, with each of the following annual payments due on the anniversary date of the first payment. 4. Payment of City residential impact fees associated with the development prior to permit issuance. The estimated City impact fees, based upon the plans referenced above, total $143,636. Actual fees will be calculated at permit issuance. Page 2 of 6 City of Aventura Resolution No. 2022- 5. Prior to receiving a permit for any permanent structure, obtain Miami-Dade County Schools' issuance of a finding that School Concurrency has been met and pay applicable School Impact Fees. 6. A ride sharing, valet, and transit accommodation plan acceptable to the Community Development Director shall be provided prior to site plan approval. 7. A bicycle parking plan and bicycle storage accommodations acceptable to the Community Development Director shall be provided prior to site plan approval. Section 4. The City Manager is authorized to issue permits in accordance with the approvals and conditions herein provided and to indicate such approvals and conditions upon the records of the City. Section 5. Issuance of this development order by the City of Aventura does not in any way create any right on the part of an applicant to obtain a permit from a state or federal agency and does not create any liability on the part of the City of Aventura for issuance of the development order if the applicant fails to obtain requisite approvals or fulfill the obligations imposed by a state or federal agency or undertakes actions that result in a violation of state or federal law. All applicable state and federal permits must be obtained before commencement of the development. This condition is included pursuant to Section 166.033, Florida Statutes, as amended. Section 6. This Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner who moved its adoption. The motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Rachel S. Friedland Commissioner Billy Joel Commissioner Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Denise Landman Mayor Enid Weisman Page 3 of 6 City of Aventura Resolution No. 2022- PASSED AND ADOPTED this 3rd day of October, 2022. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY This Resolution was filed in the Office of the City Clerk this day of , 2022. CITY CLERK Page 4 of 6 City of Aventura Resolution No. 2022- EXHIBIT A-Le2al Description f/- 1.05 acre parcel at 2785 NE 183 Street, Aventura(Folio number 28-2203-000-0250) together with a +/- .50 acre parcel (Folio number 28-2203-000-0273), more particularly described as follows: 2. LEGAL DESCRIPTION: (Parcel 1): Exhibition Center A portion of the East 1/2 of the Southeast 1/4 of the Southwest 1/4 of the Southwest 1/4 of Section 3, Township 52 South, Range 42 East, Miami—Dade County, Florida, being more particularly described as follows: Commence at the Southeast comer of the Southeast 1/4 of the Southwest 1/4 of the Southwest 1/4 of said Section 3: thence North 0 degrees 46 minutes 52 seconds West, along the East line of the Southeast 1/4 of the Southwest 1/4 of the Southwest 1/4 of said Section 3, for 131.34 feet to the Point of Beginning of the hereinafter described parcel; thence continue North 0 degrees .46 minutes 52 seconds West, along the last described course, for 301,00 feet; thence South 89 degrees 13 minutes 08 seconds West, at right angles to the lost described course, for 132.00 feet to a point of curvature; thence southwesterly, southerly, and southeasterly along a circular curve to the left, having a radius of 20.00 feet and a central angle of 90 degrees 00 minutes 00 seconds for an arc distance of 31.42 feet to a point of tangency, thence South 0 degrees 46 minutes 52 seconds East, along a line that is parallel with and 152.00 feet west of, as measured at right angles to, the East line of the Southeast 1/4 of the Southwest 1/4 of the Southwest 1/4 of sold Section 3 for 281.82 feet thence North 88 degrees 54 minutes 29 seconds East for 152.00 feet to the Point of Beginning, all lying and being in Miami—Dade County. Florida. (Parcel 2) Parking Lot: A portion of the West 1/2 of the Southwest 1/4 of the Southeast 1/4 of the Southwest 1/4 of Section 3, Township 52 South, Range 42 East, Miami—Dade County Florida. being more particularly described as follows: Commence at the. Southwest caner of the Southwest 1/4 of the Southeast 1/4 of the Southwest 1/4 of said Section 3; thence North 0 degrees 46 minutes 52 seconds West. along the West line of the Southwest 1/4 of the Southeast 1/4 of the Southwest 1/4 of said Section 3, for 131.84 feet to the Point of Beginning of the hereinafter described parcel: thence continue North 0 degrees 46 minutes 52 seconds West, along the last described course, for 79.94 feet. thence East for 246 .91 feet; thence South, at right angles to,the lost described course, for 114.42 feet to a point on the next described curve: said point bears North 19 degrees 47 minutes 50 seconds East from the radius point of the next described curve; thence Northwesterly. westerly and southwesterly, along said circular curve to the left, having a radius of 554.02 feet and a central angle of 19 degrees 49 minutes 56 seconds for an arc distance 202.15 feet to a point of tongency, thence south 89 degrees 57 minutes 54 seconds west, along a line that is parallel with and 131.83 feet North of as measured at right angles to, the South line of the Southwest 1/4 of the Southeast 1/4 of the Southwest 1/4 of said Section 3, for 47.66 feet to the Point of Beginning, all lying and being in Miemi—Dade County, Florida. Containing 67,663 Square Feet or 1.55 Acres more ar less by calculations. Page 5 of 6 City of Aventura Resolution No. 2022- EXHIBIT "B" Plan Set Reference — Tal Aventura A-000 Cover ARCH A-OOG.5 Drawing Index a A-001 Zoning Code Analysis,&PropsTly Overview as A-02 Gxass Floor Area&FAR Tablo as A-003 U n iu�MiAri'm&Parkimil Cbu ht 0 A-004 3D Ron&vimg View 01 a A-005 3D Renderine Vaw 02 a A-006 3D Rendering View 03 a A7007 3D Rendering View 04 a A-008 3D Rendering Wew 05 a A-009 3D Rendering View 06 as A-010 3D Rendering View Q7 0 A-011 3D Renderift.g W.ew Off 6 A-080 Site PlarN a A-201 LEVO 01-Ground Fluor Plan a A-202 Level 02-Rarking Fla Plan 0 A7203 LeveI 03-Parking Floor Plan a A-204 Level 04-Parking Floor Plan a 4-20 Leve 105-ATmenities Floor Plan as A-206 Level 06,th-lQth-TypirAl gesidiantial Fltwr Plan I as A-2,07 Love I lith-20th-Typical Rnidantial Fbar Man 2 a A-208 Level 21 st-Typical Rmidentlal Floor Plan 3 a A-2,09 Leve I 22nd-2,5th-Typical Rimmdenzial Floor Plan 4 a A�M Level 26th-Typical Residemial Floor Plan 5 a A-211 Rzof P'la n a A-601 Concppmal iluilijing Section as A-1901 2D Sun Study A-902 3D Sun Study Page 6 of 6 CITY OF AVENTURA COMMUNITY DEVELOPMENT DEPARTMENT MEMORANDUM TO: City Commission FROM: Ronald J. Wasson, City Manager BY: Keven R. Klopp, Community Development Director DATE: September 30, 2022 SUBJECT: Proposed Amendment to the Approval Process for an Alcoholic Beverage Establishment Distance Waiver [Chapter 4, Section 4-2, Subsections (a) and (b)] September 13, 2022 First Reading City Commission Meeting Agenda Item 7A October 3, 2022 Second Reading City Commission Meeting Agenda Item 8 RECOMMENDATION It is recommended that the City Commission- 1) Amend Chapter 4, Section 4-2, Subsection (a) and (b) to allow administrative approval of applications for the sale or consumption of any alcoholic beverages. The City Commission would retain the ability to approve such applications as a conditional use in the event that administrative approval is not granted. The proposed ordinance requires, as requested by the City Commission at first reading, the City Manager's Office to make the Commission members aware of each such action by forwarding the license approvals and denials to the Commission, for informational purposes only. 2) Allow the City Manager or his or her designee to review, approve applications for permits allowing the sale of any alcoholic beverages consistent with the City of Aventura Code of Ordinances. BACKGROUND At its meeting of April 6, 2021, the City Commission requested the City Manager, City Attorney, and Community Development Department to investigate and bring forth an amendment to streamline the approval process of on-site and off-site sales and consumption of alcoholic beverage permits. The request was specifically to consider eliminating the conditional use requirement described by Chapter 4, Section 4-2, Subsection (a) and (b), by allowing an administrative review process. Pursuant to the attached proposed ordinance, the City Manager or his or her designee would be authorized to review and approve applications to permit the sale or consumption of any alcoholic beverages in conformance with the City of Aventura Code of Ordinances. CITY OF AVENTURA ORDINANCE NO. 2022- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING CHAPTER 4, "ALCOHOLIC BEVERAGES," SECTION 4-2, "LOCATION OF ESTABLISHMENTS," OF THE CITY OF AVENTURA CODE OF ORDINANCES TO PROVIDE FOR ADMINISTRATIVE REVIEW AND APPROVAL OF ALCOHOLIC BEVERAGE PERMITS, AND APPEAL; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City of Aventura (the "City") Commission recognizes that changes to the adopted Code of Ordinances are periodically necessary in order to ensure that the City's regulations are current and consistent with the City's planning and regulatory needs; and WHEREAS, Section 562.45, Florida Statues, grants power to local governments to approve the location of the sale and consumption of alcoholic beverages; and WHEREAS, the City Commission desires to amend Chapter 4, Section 4-2, "Location and establishments," to permit administrative review and approval of the sale of alcoholic beverages permits for on and off premise consumption; and WHEREAS, the City Commission finds that the proposed amendment is in the best interest of the public and is consistent with the Comprehensive Plan. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. Recitals. That the foregoing "WHEREAS" clauses are ratified and confirmed as being true and correct and are made a specific part of this Resolution. Section 2. City Code Amended. That Chapter 4 " Alcoholic Beverages," Section 4-2, "Location and establishments," of the City Code is hereby amended to read as follows: Chapter 4 —ALCOHOLIC BEVERAGES Sec. 4-2. — Location of establishments. Underlined provisions constitute proposed additions to existing text. Double underline text indicates changes made between first and second reading. City of Aventura Ordinance No. 2022- (a) Distance from other establishments. Unless approved in writing by the City Manager or designee as a conditional use, no premises shall be used for the sale of any alcoholic beverages, as defined herein, to be consumed on or off the premises where the structure or place of business intended for such use is located less than 1,500 feet from a place of business having an existing, unabandoned, legally established (and not one of the uses excepted from the spacing requirements hereinafter provided) alcoholic beverage use which permits consumption on or off the premises. The 1,500 feet distance requirements shall be measured by following a straight line from the nearest portion of the structure of the place of business. (b) Distance from religious facility or school. Unless approved in writing by the City Manager or designee, as a conditional use, no premises shall be used for the sale of alcoholic beverages to be consumed on or off the premises where the structure or place of business intended for such use is located less than 2,500 feet from a religious facility or school. The 2,500-foot distance requirement shall be measured and computed as follows: (1) From a religious facility, the distance shall be measured by following a straight line from the front door of the proposed place of business to the nearest point of the religious facility grounds, and (2) From a school, the distance shall be measured by following a straight line from the front door of the proposed place of business to the nearest point of the school grounds. (k) Notification to City Commission. Upon a determination of the City Manager or designee to approve or deny an application for an on or off premise sale of alcoholic beverages, the decision will be promptly forwarded to the City Commission for informational purposes only. (1) Review by City Commission. (1) Referral by City Manager or designee. If the City Manager or designee determines that there is a substantial question regarding the interpretation of this chapter as it applies to an application for the on or off premise sale of alcoholic beverages, the City Manager or designee may refer the matter to the City Commission for a determination. The City Commission shall make a determination based on the criteria set forth in section 31-73 and conformity with this chapter. (2)Appeal of decision. Within twenty (20) days of issuance of a written notice by the City Manager or designee made pursuant to this section, an applicant may appeal the decision by filing a written notice of appeal with the City Clerk. The notice of appeal shall state the decision that is being appealed, the grounds for the appeal, and a brief summary of the relief that is being sought. Within sixty (60) days of the filing of the appeal, the City Commission shall convene a public Page 2 of 4 City of Aventura Ordinance No. 2022- hearing at which time they may affirm, modify, or reverse the decision of the City Manager based on the criteria set forth in section 31-73 and conformity with this chapter. The decision of the City Commission shall be in writing and a copy of the decision shall be forwarded to the applicant. Section 3. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 4. Inclusion in the Code. It is the intention of the City Commission, and it is hereby ordained that the provisions of this Ordinance shall become and be made a part of the Code of the City of Aventura; that the sections of this Ordinance may be renumbered or re-lettered to accomplish such intentions; and that the word "Ordinance" shall be changed to "Section" or other appropriate word. Section 5. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner Narotsky, who moved its adoption on first reading. This motion was seconded by Commissioner Joel and upon being put to a vote, the vote was as follows: Commissioner Rachel S. Friedland Absent Commissioner Billy Joel Yes Commissioner Dr. Linda Marks Yes Commissioner Marc Narotsky Yes Commissioner Robert Shelley Absent Vice Mayor Denise Landman Yes Mayor Enid Weisman Yes Page 3 of 4 City of Aventura Ordinance No. 2022- 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 Dr. Linda Marks Commissioner Marc Narotsky Commissioner Robert Shelley Vice Mayor Denise Landman Mayor Enid Weisman PASSED on first reading this 13t" day of September, 2022. PASSED AND ADOPTED on second reading this 3rd day of October, 2022. ENID WEISMAN, MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO FORM AND LEGAL SUFFICIENCY: CITY ATTORNEY Page 4 of 4