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04-20-2023 ACES Governing Board Meeting Agenda AVENTURA CITY OF EXCELLENCE SCHOOL GOVERNING BOARD ' i • ��• �`�'Min a:..nr'`'3^� REGULAR MEETING AGENDA April 20, 2023 9:00 a.m. Aventura Government Center 19200 W. Country Club Drive • Aventura, FL 33180 51h Floor Executive Conference Room Governing Board AVENTURA CITY COMMISSION ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL (ACES) Mayor Howard S. Weinberg, Esq. Vice Mayor Billy Joel Commissioner Amit Bloom Commissioner Rachel S. Friedland, Esq. Commissioner Paul A. Kruss Commissioner Dr. Linda Marks Commissioner Michael Stern City Manager Ronald J. Wasson — Governing Board Facilitator City Clerk Ellisa L. Horvath, MMC City Attorneys Weiss Serota Helfman Cole & Bierman Aventura City of Excellence School Governing Board Meeting Agenda April 20, 2023 AVENTURA CITY COMMISSION ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL(ACES): 1. CALL TO ORDER\ROLL CALL 2. PLEDGE OF ALLEGIANCE 3. APPROVAL OF MINUTES (January 19, 2023 Regular Meeting) 4. ORDINANCE — FIRST READING/PUBLIC INPUT: AVENTURA CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL (ACES): AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR 2023/2024 (JULY 1 — JUNE 30), PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. 5. APPROVAL OF 2023-2024 SCHOOL CALENDAR 6. APPROVAL OF 2023-2024 GOVERNING BOARD MEETING SCHEDULE 7. REVIEW AND APPROVAL OF PARENTAL RIGHTS IN EDUCATION POLICY (HB 1557) AND THE FLORIDA DEPARTMENT OF EDUCATION RULE REGARDING SPECIAL MAGISTRATE FOR UNRESOLVED STUDENT WELFARE COMPLAINTS AT CHARTER SCHOOLS (RULE 6A-6.0791 FAC) 8. REVIEW AND APPROVAL OF 2023 AUDIT ENGAGEMENT LETTER 9. SCHOOL UPDATES — ACES PRINCIPAL DR. ANTHONY TYRKALA 10. OTHER BUSINESS 11. PUBLIC COMMENT 12. ADJOURNMENT. This meeting is open to the public.In accordance with the Americans with Disabilities Act of 1990,all persons who are disabled and who need special accommodations to participate in this meeting because of that disability should contact the Office of the City Clerk, (305) 466-8901 or cityclerk@cityofaventura.com, not later than two days prior to such proceedings. One or more members of the City of Aventura Advisory Boards may participate in the meeting. Anyone wishing to appeal any decision made by the Aventura City Commission,acting in its capacity as the Aventura City of Excellence Charter School(ACES)Governing Board,with respect to any matter considered at such meeting or hearing will need a record of the proceedings and,for such purpose,may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. Agenda items are available online at cityofaventura.com for viewing and printing,or may be requested through the Office of the City Clerk at(305)466-8901 or cityclerk@cityofaventura.com. Page 1 of 1 u f 4r F AVENTURA CITY OF EXCELLENCE SCHOOL GOVERNING BOARD REGULAR MEETING MINUTES JANUARY 19, 2023 Following 9 a.m. City Commission Workshop Aventura Government Center 19200 West Country Club Drive Aventura, FL 33180 City Commission acting in its capacity as the Governing Board for the Aventura City of Excellence School (ACES)- 1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor Howard Weinberg at 2:46 p.m. The roll was called and the following were present: Mayor Howard S. Weinberg, Vice Mayor Billy Joel, Commissioner Amit Bloom, Commissioner Rachel S. Friedland, Commissioner Paul A. Kruss, Commissioner Michael Stern, City Manager Ronald J. Wasson, City Clerk Ellisa L. Horvath, and City Attorney Robert Meyers. Commissioner Dr. Linda Marks was absent. Also present were ACES Principal Dr. Anthony Tyrkala, Rachel Windier-Freitag - South Florida Deputy Director Charter Schools USA, and Rita Weaver - Senior Director of Board Governance Charter Schools USA. As a quorum was determined to be present, the meeting commenced. 2. APPROVAL OF MINUTES: A motion for approval of the September 22, 2022 regular meeting minutes was offered by Commissioner Friedland, seconded by Commissioner Bloom, and passed unanimously, by roll call vote. 3. APPROVAL OF OUT-OF-FIELD WAIVERS: Principal Dr. Tyrkala reviewed the memo request for out-of-field waivers dated January 10, 2023 for the following: English Speakers of Other Languages (ESOL) Endorsement for two teachers and Gifted Endorsement for one teacher. A motion for approval was offered by Commissioner Friedland and seconded by Vice Mayor Joel. No public comments were provided. The motion passed unanimously by roll call vote. 4. REVIEW OF 2022-2023 FALL SURVEY RESULTS: Principal Dr. Tyrkala reviewed the CSUSA Fall 2022-2023 Staff, Parent and Student Stakeholder Satisfaction Surveys, including the students in third through eighth grades as requested by the Board. Aventura City of Excellence School (ACES) Governing Board Regular Meeting Minutes January 19, 2023 No public comments were provided. 5. APPROVAL OF REFERENDUM SETTLEMENT DISTRIBUTION PLAN: Mr. Wasson provided information on the background for the item and reviewed the distribution plan for teachers/instructional personnel and safety/security personnel at the school as outlined in the agenda. A motion for approval was offered by Commissioner Bloom and seconded by Vice Mayor Joel to provide two payments (one now and one at the end of the school year), with a letter explaining the payment plan as well as the hard work done by the Commission to obtain the funds, and to also provide financial planning education The City Commission discussed the item. No public comments were provided. The motion passed unanimously by roll call vote. 6. SCHOOL UPDATES — ACES PRINCIPAL DR. ANTHONY TYRKALA: Principal Dr. Tyrkala provided updates including the following: enrollment, Algebra 1 prep, resources for Waterways, ordering technology, and 8t" grade graduation. The City Commission discussed the following items: setting the school calendar, changing the 8t" grade graduation to June 5t" due to a Commission Meeting on the 6t" and inviting students to attend Commission meetings or to Government Center for a field trip. 7. OTHER BUSINESS: None. 8. PUBLIC COMMENT: The following members of the public provided comments: Enid Weisman (3802 NE 207 Street, Aventura). 9. ADJOURNMENT: There being no further business to come before the Commission as the Governing Board, a motion to adjourn was offered by Commissioner Friedland, seconded by Commissioner Kruss, and unanimously approved; thus, adjourning the meeting at 3.05 p.m. Ellisa L. Horvath, MMC, City Clerk Approved by the City Commission, acting in its capacity as the Governing Board for ACES, on April 20, 2023. Page 2 of 2 CITY OF "ENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission, acting in its capacity as the Governing Board for the Aventura City of Excellence School (ACES) FROM: Ronald J. Wasson, City Manager BY: Melissa Cruz, Finance Director DATE: April 14, 2023 SUBJECT: Ordinance Adopting 2023/2024 Aventura City of Excellence Charter School Fund Budget April 20, 2023 ACES Governing Board Meeting Agenda (First Reading) May 18, 2023 ACES Governing Board Meeting Agenda (Second Reading) RECOMMENDATION It is recommended that the City Commission, acting in its capacity as the Governing Board for ACES, approve the attached Ordinance adopting the 2023/2024 Aventura City of Excellence Charter School Fund Budget. The document will be reviewed in detail at the April 20, 2023 ACES Governing Board Meeting. If you have any questions, please feel free to contact me. Attachment CITY OF AVENTURA ORDINANCE NO. 2023- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR 2023/2024(JULY 1 —JUNE 30), PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. The 2023/2024 Operating and Capital Improvement Program Budget for the Aventura City of Excellence School, a copy of said budget being attached hereto and made a part hereof as specifically as if set forth at length herein, be and the same is hereby established and adopted. Section 2. Expenditure of Funds Appropriated in the Budget Authorized. Funds appropriated in the Budget may be expended by and with the approval of the City Manager in accordance with the provisions of the City Charter and applicable law. Funds of the City shall be expended in accordance with the appropriations provided in the Budget adopted by this Ordinance and shall constitute an appropriation of the amounts specified therein. Supplemental appropriations or the reduction of appropriations, if any, shall be made in accordance with Section 4.07 of the City Charter. Section 3. Budgetary Control. The Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to the Charter School department for operating and capital expenses may not be increased or decreased without specific authorization by a duly-enacted Resolution affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. City of Aventura Ordinance No. 2023- Section 4. Personnel Authorization. The "Personnel Allocation Summary" enumerates all authorized budgeted positions. However, the City Manager may amend said authorized budgeted positions in order to address the operating needs of the department so long as sufficient budgeted funds are available. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said monies, but said monies shall only be disbursed and applied toward the purposes for which the said funds were received. To ensure the integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and where appropriate, placed into separate and individual trust and/or escrow accounts from which any money drawn may only be disbursed and applied within the limitations placed upon the Gift or Grant as aforesaid. Section 6. Amendments. Upon the passage and adoption of the Charter School Fund Budget for the City of Aventura, if the City Manager determines that the Department Total will exceed its original appropriation, the City Manager is hereby authorized and directed to prepare such Ordinances as may be necessary and proper to modify any line item from the Budget hereby. Section 7. Encumbrances. All outstanding encumbrances on June 30, 2023 shall lapse at that time; and all capital outlay encumbrances and/or capital outlay expenditures not spent during the fiscal year may be re-appropriated in the 2023/2024 fiscal year. Section 8. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall Page 2 of 4 City of Aventura Ordinance No. 2023- remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 9. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner who moved its adoption on first reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Amit Bloom Commissioner Rachel S. Friedland Commissioner Paul A. Kruss Commissioner Dr. Linda Marks Commissioner Michael Stern Vice Mayor Billy Joel Mayor Howard S. Weinberg 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 Amit Bloom Commissioner Rachel S. Friedland Commissioner Billy Joel Commissioner Paul A. Kruss Commissioner Dr. Linda Marks Commissioner Michael Stern Mayor Howard S. Weinberg Page 3 of 4 City of Aventura Ordinance No. 2023- PASSED on first reading this 20t" day of April, 2023. PASSED AND ADOPTED on second reading this 18t" day of May, 2023. HOWARD S. WEINBERG, ESQ. MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY Page 4 of 4 407 ow ESR CT ES wig # LEM � r 3_ !�' ACES • a�FNff1R0.CISV OF ��, F�rE1lFN(E City of Aventura Aventura City of Excellence School Budget Fiscal Year 2 02 3/2 02 4 1 City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2023/2024 ,1W ?A -.Aw' AG Board of Directors Mayor Howard S.Weinberg,ESQ. Vice Mayor Billy Joel Commissioner Amit Bloom Commissioner Rachel S.Friedland Commissioner Paul A. Kruss Commissioner Dr.Linda Marks Commissioner Michael Stern City Manager Ronald J.Wasson Principal Anthony Tyrkala Assistant Principals Jorge Paz Stacy Mogull Administrative and Educational Services Provided by: Charter Schools USA City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2023/2024 fX QLLENCECSCKfl \S This page has intentionally been left blank City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2023/2024 Table of Contents CityManager's Budget Message...............................................................................................................................i-vi Organization Chart/Vision Statement...................................................................................................................vii Introduction...................................................................................................................................................................1-4 Organizationand Operations...............................................................................................................................2 PerformanceCriteria Matrix..........................................................................................................3 Budget Preparation Calendar........................................................................................................4 Department Description&Summary of Fund............................................................................................5-6 Revenue Projection&Rationale.......................................................................................................................7-12 Budgetary Account Summary by Expenditure Function..................................................................13-31 K-3 Basic 5101.................................................................................................................................................14-15 4-8 Basic 5102..................................................................................................................................................16-17 Exceptional Student Program 5250........................................................................................................18-19 SubstituteTeachers 5901...........................................................................................................................20-21 Instructional Media Services 6200..........................................................................................................22-23 SchoolAdministration 7300......................................................................................................................24-25 PupilTransit Services 7800.......................................................................................................................26-27 Operationof Plant 7900...............................................................................................................................28-30 CapitalOutlay 7400..............................................................................................................................................31 AdoptingOrdinance..............................................................................................................................................33-37 City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2023/2024 fX QLLENCECSCKfl \S This page has intentionally been left blank Cit�\�/9 t} «a✓/ of L� Aventura " Government Center ACES 19200 West Country Club Drive Culnvanng Community Aventura,Florida 33180 Office of the City Manager April 14,2023 The Honorable Mayor and City Commission Aventura City of Excellence School Board of Directors City of Aventura Aventura,Florida 33180 RE: 2023/2024 Charter School Fund Budget Message Members of the City Commission: In accordance with Article IV,Section 4.05 of the City of Aventura(the"City") Charter,I hereby submit the proposed Budget for the Charter School Fund for the fiscal year beginning July 1, 2023, for your review and consideration. This budget document represents the Aventura City of Excellence School's (the "School") 215Y year of operations. Our goal in the development and preparation of a realistic balanced budget was to provide the funding levels that are necessary to maintain quality educational services for its students. Budget Format/Transparency The format of the budget is in accordance with guidelines adopted by the State and School Board of Miami- Dade County, Florida and utilizes the school system's account codes as well. The proposed budget was prepared with input from the School's administrative staff and Charter Schools USA("CSUSA"). Budget Implications Resulting from the Coronavirus("COVID-19") Pandemic For the last three years, COVID-19 has caused major disruption in international and U.S. economies and markets.School operations have returned to a"traditional"environment;however,the 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 to help schools address the negative impact caused by the pandemic. The School continues to utilize this funding to invest in technology,pay additional teachers and staff to ensure students have the resources necessary to help bridge the gap through tutoring, summer learning and after-school programs. ESSER grant related revenue and expenditures are included in the FY 2023/24 budget. Charter School Fund This fund is used to account for revenues and expenditures specifically earmarked for the City's Charter School (i.e.,operating and capital revenues and expenditures). The total proposed budget for FY 2023/24 is $13,350,922. Total revenues and expenditures increased over the prior year by$1,694,893 or 14.5%,respectively. i Revenues At the time this document was prepared,the Florida Legislative Session had not approved an increase for Miami-Dade County. The Administration projected revenue totals of $8,450,682 which is based on a conservative 3.0%increase for an average of$8,188.65/student.This amount is calculated with data from the most recent FTE invoice with enrollment of 1,032 students.Grant revenue is budgeted at$1,123,136 which reflects funding provided by the ESSER III grant which has corresponding expenditures related to it for personnel, operating and capital items. Miami-Dade County Referendum funds are budgeted at $950,000 and are allocated throughout the budget in the stipend line item in addition to the regular teacher stipends. Florida School Recognition Program Awards (A+ Revenues) are also budgeted throughout the budget in the bonus line item totaling$190,000. The Transfers in from the City include $300,000 of revenue generated from the City's Intersection Safety Camera Program and the remainder of $781,371 is included to balance the budget. Charter School Fund Budget Revenues Ch a rgesfor Services State Shared Revenues 2.0% 87.63fi M iscellaneous Income 2.3% Uther Nan-ReVenu es 8.196 Expenditures Personnel Services Personnel Services are budgeted at$9,218,763 or 69.0%of the budget and includes five(5)new positions, one (1) Hall Monitor in K-3,three (3) Hall Monitors in 4-8 and the full allocation of the School Resource Officer in Plant which are all covered by Miami-Dade County Referendum funding. There is also a reclassification of the Communication Specialist/Instructional Assistant from part-time to full-time status. Additionally,a total of 12 positions will continue to be funded by the ESSER grant,two (2) less than in FY 2022/23. Teacher compensation has been increased by 2.5% to reflect the performance pay plan instituted four (4) years ago in accordance with Florida Statute 1012.22, rewarding teachers who are rated developing, effective and highly effective. In addition, teacher compensation includes additional stipends of $759,865. $621,439 of this amount is provided by Miami-Dade County Referendum funding. The total number of employees increased to 122 (112 full-time and 10 part- time). Included in the full-time positions are 94 instructional staff members and the School Nurse. A five percent(5%) increase in health insurance costs is budgeted as rate increases are unknown at the time of this letter and budget presentation. ii Charter School Fund Comparative Personnel Allocation Summary 2 -Year Presentation 2022/23 2023/24 Function/Job Class Full-Time Part-Time Total Full-Time Part-Time Total K-3 Basic 'Teacher 31.00 31.00 31.00 31.00 Other Certified Instruction Assistant Principal 1.00 1.00 1.00 1.00 ESE Teacher 1.00 1.00 1.00 1.00 Instructional Counselor 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 Hall Monitor - - - 1.00 - 1.00 Teacher Assistant - 7.00 7.00 - 7.00 7.00 Subtotal 35.00 7.00 42.00 36.00 7.00 43.00 4-8 Basic 5 102 Teacher 44.00 - 44.00 44.00 - 44.00 Other Certified Instruction Assistant Principal 1.00 1.00 1.00 1.00 Math Coach 1.00 - 1.00 1.00 1.00 Comm Spec/Instructional Asst. - 1.00 1.00 1.00 1.00 Hall Monitors - - - 3.00 3.00 Subtotal 46.00 1.00 47.00 50.00 50.00 ProgramExceptional Student Teacher 2.00 - 2.00 2.00 2.00 Other Certified Instruction Dean of Student Services 1.00 1.00 1.00 1.00 Subtotal 3.00 3.00 3.00 3.00 Substitute Teachers •i Pool Sub 1.00 1.00 1.00 1.00 Subtotal 1.00 - 1.00 1.00 1.00 Instructional Media Services 00 Media Specialist 1.00 - 1.00 1.00 - 1.00 Media Assistant - 1.00 1.00 - 1.00 1.00 Subtotal 1.00 1.00 2.00 1.00 1.00 2.00 School00 Principal 1.00 - 1.00 1.00 - 1.00 Dean 1.00 1.00 1.00 1.00 Other Support Personnel Administrative Secretary 1.00 1.00 1.00 1.00 Business Manager 1.00 1.00 1.00 1.00 Network/Computer Tech 1.00 1.00 1.00 1.00 Receptionist 2.00 2.00 2.00 2.00 Registrar/Compliance/ESE Support 1.00 1.00 1.00 1.00 School Nurse 1.00 1.00 1.00 1.00 Subtotal 9.00 - 9.00 9.00 9.00 Operation of Plant 7900 Other Support Personnel School Resource Officer Allocated with ACES&General Fund 1.00 1.00 Trades Worker II 1.00 1.00 1.00 1.00 Subtotal 1.00 - 1.00 2.00 - 2.00 Grant Positions Teachers/Administration Support 12.00 2.00 14.00 10.00 2.00 12.00 Subtotal 12.00 2.00 14.00 10.00 2.00 12.00 Total 108.00 11.00 119.00 112.00 10.00 122.00 III Full-Time Staff Comparison 120 108 112 100 93 94 94 95 96 96 80 60 40 20 0 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 Operating Expenditures The budgeted operating expenditures total$3,079,709 (23.1%of the proposed budget). This is$487,389 more than the prior year and includes the following major items: • Other materials and supplies-$163,000 • Textbooks-$281,000 • Instructional Support-$155,000 • After School Programs-$80,000 • Field Trips and School Events-$125,000 • Transportation services contract-$381,775 • CSUSA planning/management fee-$306,000 • MDCPS administrative fee-$169,014 • Food services-$250,000 • Electricity&Water-$235,000 • Insurance&Bond Premium-$105,000 • Building maintenance contract-$207,000 • Repairs and maintenance-$95,000 ESSER grant funds totaling$318,441 will be used for Instructional Support, Textbooks, Professional & Technical Services-SPED as well as Other Materials&Supplies. Other Uses Other Uses budgeted expenditures total$459,200(3.4%of the proposed budget)and primarily consist of $15,200 AACC Expenses for use of the Aventura Arts and Cultural Center (AACC) for school events and $444,000 in lease payments to the Debt Service Fund to cover school construction-related debt payments. Capital Outlay A total of$593,250 (4.4%of the proposed budget) is budgeted to provide for technology enhancements that include the replacement of laptops, student tablets,a clock&paging system and the replacement of the playground surface. The School has received and will receive additional Federal Funding as the Federal government continues to respond to the COVID-19 pandemic. The tablets and laptops totaling $233,750 will be funded by the ESSER grant.The School will utilize such funds to further our investment in technology and other programs that are intended to enhance the students' total learning experience and social well-being. iv Charter School Fund Budget Expenditures (by Category) Other Uses 3.4% / Capital Outlay 4.4% Operating Expenditures 23 1% Personnel Services 69.0% Charter School Fund Budget Expenditures (by Division) Substitute Teachers Exceptional mtudent- 1 7% Instructional Media Services Program 9 \ 0.8% 3.4% School Administration 8.7% 434 2% Pupil TransitServices 2.9.9 I° Operation of Plant 16.9% Capital Outlay 4,4% K-3 Basic 27.0% V Summary Due to the City Commission's commitment, continued interest and support in planning and conducting the School's financial operations in a responsible and progressive manner,I am able and pleased to submit this detailed budget document.The budget and its related funding levels representing the City's continued commitment to providing a school of excellence for our community under any circumstances. The 2023/2024 proposed budget contains funding levels to address the following key objectives: • Teacher compensation designed to attract and retain highly-qualified teachers. • Hiring and retaining administrators and teachers who are well prepared for creating life-long learners in their students as well as acting as role models in their own quest for knowledge on the latest"best practices"in educational research to enhance their teaching abilities. • Putting into place a strong accountability system that will hold everyone at the School responsible for maximizing learning opportunities. • Creating a school climate that enables students and teachers to feel they are cared for,respected and contributing members of the School. • Maintain a low staff-pupil ratio in order to enhance the development of the individual strengths of each student. • Continuing to use data to evaluate the efficacy of instructional programs. • Developing a strong parent-teacher relationship. • Maximizing the use of technology embedded in the classroom instruction through the implementation of increased wireless network capabilities, mobile labs, classroom labs, interactive televisions,iPad carts and one-to-one computing to enhance instruction in all grades K-8. The preparation and formulation of this document could not have been accomplished without the assistance and dedicated efforts of the School's Administration and the Finance Department. I am also extremely grateful to the City Commission for their continued support in ensuring that this School remains the Aventura City of Excellence School.An Aventura Special City Commission Workshop will be held on April 20, 2023 to review the proposed budget document in detail. Please refer any questions relating to the enclosed budget to my attention. Respectfully submitted, `V Ronald J.W ss n City Manager vi City of Aventura Aventura City of Excellence School Organization Chart r • �EUEN[F S(W3 ACES GoverningC•. • SchoolCity Manager Advisory Committee `� • School Operations Vision Statement To join with our community to become the premier charter school in the nation, where academic excellence coexists with the promotion of innovation and exploration grounded in an atmosphere of social responsibility. vii City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2023/2024 fX QLLENCECSCKfl \S This page has intentionally been left blank viii City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2023/2024 QUENCE SCOZ\' Introduction 1 Organization and Operations The School is a special revenue fund found within the City's financial statements.The School commenced operations in August 2003 in the City and offers classes for kindergarten through eighth grade with a projected enrollment of 1,032 for the 2023/2024 proposed budget. The School is funded from public funds based on enrollment and may be eligible for grants in accordance with state and federal guidelines, including food service and capital outlay.The School can accept private donations and the City can incur debt for its operations. Reporting Entity The School operates under a charter granted by the sponsoring school district, the Miami-Dade County Public School District(the"District").The current charter is effective until June 30, 2033 but provides for a renewal of up to 15 years by mutual agreement of both parties. In 2005,the School amended the charter to include grades sixth through eighth. In 2012, the School amended the charter to increase the School capacity from 972 to 1,032 over five(5)years commencing with fiscal year 2012/13.The School is owned and operated by the City, is part of the City's government and is not a separate legal entity or otherwise organized apart from the City. The City was incorporated in November 1995 and operates under a Commission-Manager form of government. Management Contract The City has a contract with Charter Schools USA ("CSUSA") for administrative and educational management services for the operations of the School. All School staff, except the Principal, two (2) Assistant Principals (Dean of Student Services and Dean of Curriculum), Trades Worker II and one (1) School Resource Officer, are employees of CSUSA. Total fees projected to be paid to the management company for fiscal year 2023/2024 are $306,000, pending contract re-negotiation. The majority of the other expenditures that are reimbursed by the City to CSUSA relate to the teachers'salaries and benefits. The current agreement with CSUSA provides an initial term for five (5) years through June 30, 2023.At the time of this budget presentation this agreement is pending re-negotiation. School Advisory Committee ("SAC") The Charter School Advisory Committee was established to facilitate the achievement of the School's mission; for its members to serve on the Educational Excellence School Advisory Council ("EESAC") and to provide input to the City Manager and Principal regarding fundraising efforts,school budget and school issues. Members of SAC will be responsible for developing and implementing the School's fundraising projects.This is a working Committee as it relates to school fundraising efforts. The Board consists of five(5) members,each of whom are parents of the School's children,elected by the parents of school children. The representatives will be as follows: • Kindergarten to fourth grade-two (2) representatives • Fifth grade to eighth grade-two (2) representatives • At large kindergarten to eighth grade-one (1) representative 2 SchoolAventura City of Excellence Performance Criteria Matrix Fiscal Year 2023/24 Actual Actual Actual Actual Actual Actual Performance Criteria 2016/17 2017/18 2018119 2019/20 2020/21 2021/22 The State of Florida A+Plan Grade shall be no lower than a"B". A A A N/A N/A A Percent of parents that completed all 20 required volunteer hours by the end of the year. 100% 100% 100% N/A 100% 100% Number of students enrolled shall be 95%of the number allowed by the School Charter. 100% 100% 100% 100% 100% 100% The year-to-year staff retention rate shall be 90%. 98% 98% 98% 95% 93% 92% The percentage of parents who on the Parent Survey agree or strongly agree to the statement that"I would recommend the Charter School to a friend"is 90%. 99% 99% 97% 99% 99% 98% The audits required by State Law and the Charter shall indicate that the financial statements are presented fairly and that tests of compliance with laws and regulations and consideration of the internal control over financial reporting disclose no instances of non-compliance,nor any All in All in All in All in All in All in material weaknesses. Compliance Compliance Compliance Compliance Compliance Compliance Class size and student/classroom teacher ratios shall be maintained throughout the school year at 18:1 for kindergarten through third grade All in All in All in All in All in All in and an average of 22:1 for all grades fourth through eighth. Compliance Compliance Compliance Compliance Compliance Compliance Reading-Percent of Students in the School on grade level and above in Reading. This is based on the Florida Standards and exhibited in proficiency on the Florida Standards Assessment("FSA"). 84% 87% 87% N/A 80% 81% Math-Percent of Students in the School on grade level and above in Math. This is based on the Florida Standards and exhibited in proficiency on the FSA. 88% 95% 92% N/A 81% 87% All Students will achieve high science standards as measured by Sunshine State Standards Performance Standards. 1 78% 82% 81% N/A 70% 71% N/A-did not apply in 2019/20 and 2020/21 due to the impacts of COVID-19. 3 Aventura City of Excellence School Budget Preparation Calendar Fiscal Year 2023/24 ResponsibilityTimeframe January Principal&School Staff Meetings are held to develop goals and to discuss City Manager issues that may impact the upcoming school budget. February Finance Department Preliminary revenue projections and forecasts are City Manager developed. March Principal&School Staff Personnel needs are developed and forecasted Finance Department based on input from the Principal and School Staff. April Principal Individual expenditure line items are developed Finance Department based on input from the Principal and the analysis of historical data. Finance Department A draft of the budget document is prepared by the City Manager Finance Department which will be reviewed by the Principal City Manager and the Principal. April 20 School Advisory Committee The budget is reviewed by the School Advisory Committee. City Manager The City Manager submits the budget to the City City Commission(the School's Board of Directors) Commission who acts as the School's Board of Directors on 1st Reading. May 18 City Manager The City Manager submits the budget to the City City Commission(the School's Board of Directors) Commission who acts as the School's Board of Directors on 2nd Reading. May 19 Finance Department The adopted budget is entered into the accounting system. July 1 ACES The adopted budget becomes effective. 4 City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2023/2024 �'rC[ILENCE SQ0\- Department Description Summary of Fund 5 City of Aventura City of Excellence School Charter School Fund-190 Fiscal Year 2023/24 Budget Category Summary Fund Description This Fund is responsible for the organization, operation and management of the City's Charter School. By focusing on low student teacher ratios, high academic standards and parental participation, the School provides a first-class learning enviornment for the City's children. The School operations are provided in conjunction with a management services contract with Charter Schools USA. 2021/22 2022/23 2022/23 2023/24 Actual Adopted Projected City Manager Category Amount Budget 6/30/2023 Proposal State Shared Revenues $ 9,071,492 $ 10,236,374 $ 13,284,675 $ 11,692,408 Charges for Services 167,577 346,000 264,000 265,000 Miscellaneous Income 677,874 579,000 236,818 312,143 Other Non-Revenues 150,000 494,655 150,000 1,081,371 Total Revenues $ 10,066,943 $ 11,656,029 $ 13,935,493 $ 13,350,922 Expenditures K-3 Basic $ 3,244,378 $ 3,016,263 $ 3,465,511 $ 3,602,610 4-8 Basic 4,268,489 3,811,537 4,737,081 4,559,385 Exceptional Student Program 354,115 385,404 491,471 457,531 Substitute Teachers 205,061 267,288 309,700 232,013 Instructional Media Services 117,058 113,230 138,907 102,991 School Administration 1,214,685 1,257,616 1,240,140 1,161,350 Pupil Transit Services 244,500 279,842 351,500 381,775 Operation of Plant 2,092,703 2,038,349 2,099,995 2,260,017 Child Care Supervision 32,265 36,000 - - CapitalOutlay 268,245 450,500 357,500 593,250 Total Expenditures $ 12,041,500 $ 11,656,029 $ 13,191,805 $ 13,350,922 Revenues over(under)Expenditures $ (1,974,557) $ (0) $ 743,688 $ (0) Budget Account Summary by Expenditure Function 2021/22 2022/23 2022/23 2023/24 Actual Adopted Estimated through City Manager Category Amount Budget 6/30/2022 Proposal Personnel Services $ 8,180,679 $ 8,113,209 $ 9,211,058 $ 9,218,763 Operating Expenditures 3,148,576 2,592,320 3,164,047 3,079,709 Other Uses 444,000 500,000 459,200 459,200 Capital Outlay 268,245 450,500 357,500 593,250 Total $ 12,041,500 $ 11,656,029 $ 13,191,805 $ 13,350,922 6 City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2023/2024 QUENCE SCOZ\' Revenue Projection Rationale 7 City of Aventura City of Excellence School Charter School Fund-190 Fiscal Year 2023/24 Revenue Projections 2021/22 2022/23 2022/23 2023/24 Account Actual Adopted Projected City Manager # Description Amount Budget 6/30/2023 Proposal State Shared Revenues 3316000 Grant Revenue $ 157,722 $ 1,128,878 $ 1,073,073 $ 1,123,136 3359050 School Lunch Reimbursement 350,644 100,000 135,000 125,000 3359100 Florida Education Finance Program(FEFP) 7,792,952 8,111,374 8,204,546 8,450,682 Florida School Recognition Program 3359201 Awards(A+Revenues) - - 191,127 190,000 3359301 Florida Teacher School Program 36,040 31,050 30,000 3359302 Referendum Funds - 2,840,000 950,000 3359701 E-Rate Program - 12,000 9,000 9,000 3359800 Transportation 69,600 164,650 115,404 115,404 3359910 Capital Outlay 664,533 719,472 685,475 699,185 Subtotal $ 9,071,492 $ 10,236,374 $ 13,284,675 $ 11,692,408 Charges for Services 3478050 Food Service Fees $ 45,458 $ 180,000 $ 124,000 $ 125,000 3479050 After School Programs 122,118 166,000 140,000 140,000 Subtotal $ 167,577 $ 346,000 $ 264,000 $ 265,000 Miscellaneous Income 3611000 Interest Earnings $ (3,168) $ 2,000 $ 2,675 $ 3,000 3661900 Miscellaneous Revenues 69,211 200,000 55,000 125,000 3661910 Sport Program Fundraising 8,989 9,000 7,500 7,500 3661955 Field Trips/Special Programs 101,611 170,000 120,000 125,000 3665000 Other Private Source Revenue 501,231 198,000 51,643 51,643 Subtotal $ 677,874 $ 579,000 $ 236,818 $ 312,143 Other 3811039 Transfers In $ 150,000 $ 150,000 $ 150,000 $ 1,081,371 3999000 Carryover - 344,655 - - Subtotal $ 150,000 $ 494,655 $ 150,000 $ 1,081,371 Total Revenues $ 10,066,943 $ 11,656,029 $ 13,935,493 $ 13,350,922 8 City of - Aventura City of Excellence School Charter School Fund-190 Fiscal Year 2023/24 Revenue Projection Rationale Object Code City Manager # Category Proposal2023/24 Comment This amount represents the funding that was allocated to ACES through the Coronavirus Aid Relief and Economic Security ("CARES") Act for the Elementary and Secondary School Emergency Relief ("ESSER") Fund. Grant revenue of$1.1 million will mostly fund personnel costs for 12 positions as well as operating items such as textbooks and capital items such as replacements of 3316000 Grant Revenue $ 1,123,136 laptops and tablets. Money given per meal for students who meet income requirements from the National School Lunch Program.This amount will always vary depending on demand for school-based lunches and qualification for the National School Lunch Program.All revenue under this line item will have a corresponding 3359050 School Lunch Reimbursement 125,000 expenditure related to a meal purchase. School Lunch Reimbursement $420,000 $350,000 $280,000 $210,000 $140,000 I $70,000 At the time this document was prepared,the Florida Legislative Session had not approved an increase for Miami-Dade County. The Administration projected revenue total is based on the increase for an average of $8,188.65/student. This amount is calculated with data from the most recent FTE invoice. Enrollment of 1,032 students is consistent with the prior year and FTE funds Florida Education Finance have been budgeted with a 3% anticiapted increase percentage in comparison 3359100 Program(FEFP) 8,450,682 to the current year per capita as the announced amount is not known yet. Florida Education Finance Program (FEFP) $8,500 a $8,000 $7,500 $7,000 $6,500 ob ti°O\�y ti°'P 4'1�\�-6,10, b 9 City of - Aventura City of Excellence School Charter School Fund-190 Fiscal Year 2023/24 Revenue Projection Rationale Object Code City Manager # Category Proposal2023/24 Comment Teacher bonuses that Miami-Dade County School Board gives the School based on the schools grading(A, B,C, D&F).ACES has historically been an A school,and as such receives a proportional share of the State Allocation for School Recoginition Funds.These funds are disbursed to staff members based Florida School Recognition on an internal vote,which is approved by the school Educational Excellence 3359201 Program Awards(A+Revenues) 190,000 School Advisory Council(EESAC). Florida School Recognition Program Awards (A+ Revenues) $200,000 $175,000 $150,000 $125,000 $100,000 $75,000 $50,000 $25,000 Teacher supply money given to teachers by the Miami-Dade County School 3359301 Florida Teacher School Program 30,000 Board 3359302 Referendum Funds 950,000 Bonuses paid to teachers based on voted referendum by Miami-Dade County 3359701 E-Rate Program 9,000 Federal program that reimburses Schools for certain internet costs 3359800 Transportation 115,404 This amount is based on 236 students requiring bus service. Transportation $175,000 $150,000 $125,000 $100,000 $75,000 $50,000 $25,000 S- 10 City of - Aventura City of Excellence School Charter School Fund-190 Fiscal Year 2023/24 Revenue Projection Rationale Object Code City Manager # Category Proposal2023/24 Comment This amount is budgeted with an anticipated increase by 2%in comparision to the current year per capita amount and is based on an average of $677.50/student.This amount is in line with the most recent FTE invoice and Capital Outlay Worksheet.With enrollment consistent with the current year, Capital Outlay funds are aniticpated to increase by 2%in comparison to the 3359910 Capital Outlay 699,185 current year per capita amount. Capital Outlay includes the following: Local Capital Improvement Revenue-Passed by the Florida Legislature in 2017, HB 7069 requires school districts to give a proportionate share of local capital millage revenue to eligible charter schools operating in their county,with their share determined by the number of students each school enrolls.The law was subject to challenge by 14 school districts in the courts and was upheld by a circuit court in Tallahassee. Capital Outlay $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 all[ ti°ti ti°y ti°� ti° ti° ti° ti° -0�' b 3478050 Food Service Fees 125,000 Student fees associated with food service provided by the contracted vendor This amount includes revenues derived from fees charged for After School 3479050 After School Programs 140,000 Programs 3611000 Interest Earnings 3,000 Interest earned on cash in bank;conservatively budgeted This amount represents revenues derived from monies collected from the Bazaar, Book Fair, Dress Down, NSF Checks,Teacher Appreciation Week 3661900 Miscellaneous Revenues 125,000 Deposits, UpstandersMIS,Vending Revenue and Boosterthon Fundraiser Athlete fees and fundraisers held by sports teams which are used to offset the 3661910 Sport Program Fundraising 7,500 cost of uniforms,officials,and transportation for Middle School Atheltics 3661955 Field Trips/Special Programs 125,000 Field Trip fees used to fund the associated frield trips for all grade levels 11 City of Aventura Aventura City of Excellence School Charter School Fund-190 Fiscal Year 2023/24 Revenue Projection Rationale Object Code City Manager # Category Proposal2023/24 Comment This amount is primarily derived from a revenue sharing agreement with Clear Channel for two (2) leases that generate billboard advertising revenue. The proposed budget only includes one billboard as the other one is not up and 3665000 Other Private Source Revenue 51,643 functioning nor anticipated to in the coming fiscal year. This amount includes a transfer from the City's General Fund for revenues generated from the City's Intersection Safety Camera Program of$300,000 and 3811039 Transfers In 1,081,371 a transfer in from the City to balance the budget of$781,371 Total Revenues $ 13,350,922 12 City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2023/2024 QUENCE SCOZ\' Budgetary Account Summary by Expenditure Function 13 City of Aventura City of Excellence School Charter School Fund-190 K-3 Basic 5101 Fiscal Year 2023/24 190-6001-569 School 2021/22 2022/23 2022/23 2023/24 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2023 Proposal Personnel Services 1220 120 Teachers $ 1,871,555 $ 1,862,037 $ 1,838,895 $ 1,929,413 1230 130 Other Certified Instruction 224,005 207,326 174,400 215,734 1250 150 Teacher Assistant 145,536 141,696 142,534 239,791 1502 291 Bonuses 50,457 - 63,373 71,907 1503 291 Stipends 131,950 118,795 478,832 293,937 2101 221 Social Security-matching 179,151 175,116 206,400 207,318 2201 211 Pension 14,590 21,607 16,695 22,221 2301 231 Health, Life&Disability Insurance 319,845 324,461 328,882 335,030 2302 232 Dental Insurance 5,376 6,008 5,885 6,074 2401 241 Workers'Compensation 41,567 35,377 10,775 37,345 2501 250 Unemployment Compensation 5,823 4,000 25,000 25,000 total $ 2,989,855 $ 2,896,423 $ 3,291,671 $ 3,383,770 Operating 3435 300 Instructional Support $ - $ - $ - $ 45,000 4001 330 Travel/Conferences/Training 28,408 12,000 12,000 12,000 4101 370 Communication Services - 840 840 840 5290 590 Other Materials&Supplies 71,719 35,000 35,000 51,500 5299 790 Miscellaneous Expense 7,825 2,500 2,500 - 5410 521 Memberships/Dues/Subscription - 1,500 1,500 1,500 5411 520 Textbooks 146,571 68,000 122,000 108,000 Subtotal $ 254,523 $ 119,840 $ 173,840 $ 218,840 Total K-3 Basic 5101 $ 3,244,378 $ 3,016,263 $ 3,465,511 $ 3,602,610 14 City of Aventura City of Excellence School Charter School Fund-190 K-3 Basic 5101 Fiscal Year 2023/24 Budget Justifications City Manager Object Proposal Code# Category 2023/24 Comment 1220 Teachers $ 1,929,413 (31)Teachers&(4)Grant Funded Teachers(2 F/T&2 P/T) 1230 Other Certified Instruction 215,734 (1)Assistant Principal,(1)ESE Teachers&(1)Instructional Counselor (7) Teacher Assistants (Part-time), (1) Administrative Assistant & (1) Hall Monitor(New in FY 2023/24)-Base salary of$24,000 funded with Miami-Dade 1250 Teacher Assistant 239,791 County Referendum 1502 Bonuses 71,907 Bonus associated with A+rating Amounts paid to teachers for the Miami-Dade County Referendum Stipend/Eligible Teacher funding as well as amounts for additional roles such 1503 Stipends 293,937 as coaching sports and leading afterschool clubs and activities 2101 Social Security-matching 207,318 Social Security&Medicare Taxes 2201 Pension 22,221 Estimated pension contribution 2301 Health,Life&Disability Insurance 335,030 Estimated annual employee costs for health,life&disability insurance benefits 2302 Dental Insurance 6,074 Estimated annual employee costs for dental insurance benefits 2401 Workers'Compensation 37,345 Allocated cost of workers'compensation premiums 2501 Unemployment Compensation 25,000 Allocated cost of of unemployment compensation 3435 Instructional Support 45,000 Contracted instructional support,i.e.iTutor and Parliament Tutors Funding for High Impact, National,State,and Local conference attendance,i.e. Solution Tree Professional Learning Communities at Work(Summer 2023), Cambridge Curriculum Implementation Conference(Summer 2023), BEST Standard Implementation in Math and ELA(Summer 2023)and Science of Reading Essentials(LETRS)2023-2024. Participants are always expected to teach peers based on the lessons learned,which is facilitated through 4001 Travel/Conferences/Training 12,000 professional development days. 4101 Communication Services 840 Assistant Principal receives$70/month for cell phone allowance Administrative supplies,classroom decorations,teacher resources,and general materials that suppot Kindergarten through Third Grade(K-3)i.e.markers, 5290 Other Materials&Supplies 51,500 crayons,paper,etc. Mebership in National, State, and Local organizations as well as subscriptions to peer-reviewed periodicals, i.e. Scholastic, Association of Middle Level 5410 Memberships/Dues/Subscription 1,500 Educatiors and National Association for Gifted Children Costs associated with the purchase of textbooks and instructional materials for 5411 1 Textbooks 108,000 1 Kindergarten through Third Grade(K-3) Total K-3 Expenditures $ 3,602,610 15 City of Aventura City of Excellence School Charter School Fund-190 4-8 Basic 5102 Fiscal Year 2023/24 190-6002-569 School 2021/22 2022/23 2022/23 2023/24 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2023 Proposal Personnel Services 1220 120 Teachers $ 2,571,938 $ 2,611,767 $ 2,652,202 $ 2,632,430 1230 130 Other Certified Instruction 166,161 159,837 114,109 163,404 1250 150 Teacher Assistant 17,345 16,038 20,816 98,400 1502 291 Bonuses 63,071 - 81,983 98,054 1503 291 Stipends 226,681 204,082 673,469 442,912 2101 221 Social Security-matching 221,176 221,396 271,007 255,322 2201 211 Pension 19,543 27,237 21,626 28,140 2301 231 Health, Life&Disability Insurance 359,421 333,116 349,926 420,698 2302 232 Dental Insurance 5,776 5,622 6,047 6,675 2401 241 Workers'Compensation 47,925 44,602 13,556 45,410 2501 250 Unemployment Compensation 5,095 3,500 22,000 22,000 Subtotal $ 3,704,131 $ 3,627,197 $ 4,226,741 $ 4,213,445 Operating 3435 300 Instructional Support $ - $ - $ - $ 55,000 4001 330 Travel/Conferences/Training 41,518 12,000 125,000 18,000 4101 370 Communication Services 840 840 840 840 5290 590 Other Materials&Supplies 101,859 60,000 63,000 77,100 5299 790 Miscellaneous Expense 774 1,500 1,500 - 5411 520 Textbooks 391,961 92,000 295,000 170,000 5901 791 Athletic Activities 27,407 18,000 25,000 25,000 Subtotal $ 564,358 $ 184,340 $ 510,340 $ 345,940 Total 4-8 Basic 5102 $ 4,268,489 $ 3,811,537 $ 4,737,081 $ 4,559,385 16 City of - Aventura City of Excellence School Charter School Fund-190 4-8 Basic 5102 Fiscal Year 2023/24 _ Budget Justifications City Manager Object Proposal Code# Category 2023/24 Comment 1220 Teachers $ 2,632,430 (44)Teachers&(2)Grant Funded Teachers 1230 Other Certified Instruction 163,404 (1)Assistant Principal&(1)Math Coach (1)Communication Specialist/Instructional Assistant&(3)Hall Monitors(New in FY 2023/24)-Base salary of$24,000 per Hall Monitor funded with Miami-Dade 1250 Teacher Assistant 98,400 County Referendum 1502 Bonuses 98,054 Bonus associated with A+rating Amounts paid to teachers for the Miami-Dade County Referendum Stipend/Eligible Teacher funding as well as amounts for additional roles such 1503 Stipends 442,912 as coaching sports and leading afterschool clubs and activities 2101 Social Security-matching 255,322 Social Security&Medicare taxes 2201 Pension 28,140 Estimated pension contribution 2301 Health,Life&Disability Insurance 420,698 Estimated annual employee costs for health,life&disability insurance benefits 2302 Dental Insurance 6,675 Estimated annual employee costs for dental insurance benefits 2401 Workers'Compensation 45,410 Allocated cost of workers'compensation premiums 2501 Unemployment Compensation 22,000 Allocated cost of of unemployment compensation 3435 Instructional Support 55,000 Contracted instructional support,i.e.iTutor and Parliament Tutors Funding for High Impact, National,State,and Local conference attendance,i.e. Solution Tree Professional Learning Communities at Work(Summer 2023), Cambridge Curriculum Implementation Conference(Summer 2023)and BEST Standard Implementation in Math and ELA(Summer 2023). Participants are always expected to teach peers based on the lessons learned,which is 4001 Travel/Conferences/Training 18,000 facilitated through professional development days. 4101 Communication Services 840 Assistant Principal receives$70/month for cell phone allowance Administrative supplies,classroom decorations,teacher resources,and general materials that support Fourth through Eighth Grade(4th-8th)i.e.paper,pens, 5290 Other Materials&Supplies 77,100 markers,etc. Costs associated with the purchase of textbooks and instructional materials for Fourth through Eighth Grade (4th - 8th). ELA textbook purchased in FY 2022/23 was for a five (5) year subscription thus reducing FY 2023/24 5411 Textbooks 170,000 budgeted expenditures. Costs associated with after school competitive sports for students in Sixth 5901 1 Athletic Activities 1 25,000 Ithrough Eighth Grade(6th-8th),i.e.transportation,officials,and uniforms Total 4-8 Expenditures $ 4,559,385 17 City of Aventura Aventura City of Excellence School Charter School Fund-190 Exceptional Student Program 5250 Fiscal Year 2023/24 190-6003-569 School 2021/22 2022/23 2022/23 2023/24 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2023 Proposal Personnel Services 1220 120 Teachers $ 126,064 $ 171,819 $ 167,916 $ 164,947 1230 130 Other Certified Instruction 83,479 76,985 80,262 79,680 1502 291 Bonuses 5,255 - 6,035 6,537 1503 291 Stipends 7,880 7,094 47,941 23,016 2101 221 Social Security-matching 16,735 19,576 23,115 20,975 2201 211 Pension 996 1,866 1,519 1,835 2301 231 Health, Life&Disability Insurance 22,142 26,391 19,763 19,252 2302 232 Dental Insurance 823 692 589 675 2401 241 Workers'Compensation 2,102 3,981 1,131 3,914 2501 250 Unemployment Compensation - - 300 300 total $ 265,477 $ 308,404 $ 348,571 $ 321,131 Operating Expenditures 3190 310 Prof&Tech Services-SPED $ 84,358 $ 70,000 $ 125,000 $ 125,000 4001 330 Travel/Conferences/Training 420 1,000 11,900 5,000 5290 590 Other Materials&Supplies 3,713 5,000 5,000 6,400 5299 790 Miscellaneous Expense 146 1,000 1,000 - Subtotal $ 88,638 $ 77,000 $ 142,900 $ 136,400 Total Exceptional Student Program 5250 $ 354,115 $ 385,404 $ 491,471 $ 457,531 18 City of Aventura City of Excellence School Charter School Fund-190 Exceptional Student Program 5250 Fiscal Year 2023/24 Budget Justifications City Manager Object Proposal Code# Category 2023/24 Comment 1220 Teachers $ 164,947 (2)Teachers&(1)Grant Funded Teacher 1230 Other Certified Instruction 79,680 (1)Dean of Students 1502 Bonuses 6,537 Bonus associated with A+rating 1503 Stipends 23,016 Miami-Dade County Referendum Stipend/Eligible Teacher funding 2101 Social Security-matching 20,975 Social Security&Medicare taxes 2201 Pension 1,835 Estimated pension contribution 2301 Health,Life&Disability Insurance 19,252 Estimated annual employee costs for health,life&disability insurance benefits 2302 Dental Insurance 675 Estimated annual employee costs for dental insurance benefits 2401 Workers'Compensation 3,914 Allocated cost of workers'compensation premiums 2501 Unemployment Compensation 300 Allocated cost of of unemployment compensation Contracted Special Education and Counseling services,i.e.Speech Pathology, Occupational Therapy,and Mental Health Counseling-which is determined by 3190 Prof&Tech Services-SPED 125,000 required services presented in the a student's Individual Education Plan(IEP) Funding for High Impact, National,State,and Local conference attendance,i.e. National Autism Conference(August 2023)and ADHD Training(2023-2024). Participants are expected to teach peers based on the lessons learned,which 4001 Travel/Conferences/Training 5,000 is facilitated through professional development days. Administrative supplies,classroom decorations,teacher resources, documentation and filing materials,and general materials that support the 5290 Other Materials&Supplies 6,400 Exceptional Student Population Total Exceptional Student Program Expenditures $ 457,531 19 City of Aventura Aventura City of Excellence School Charter School Fund-190 Substitute Teachers 5901 Fiscal Year 2023/24 190-6004-569 School 2021/22 2022/23 2022/23 2023/24 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2023 Proposal Personnel Services 1220 120 Teachers $ 118,709 $ 177,255 $ 127,459 $ 141,989 1225 140 Pool Sub 58,047 50,000 54,208 - 1502 291 Bonuses 526 - 3,017 1503 291 Stipends 2,627 2,365 38,597 - 2101 221 Social Security-matching 11,358 17,566 17,081 10,862 2201 211 Pension 187 1,329 1,555 1,065 2301 231 Health, Life&Disability Insurance 10,458 13,656 8,864 14,796 2302 232 Dental Insurance 298 480 205 329 2401 241 Workers'Compensation 1,396 3,637 1,014 2,272 2501 250 Unemployment Compensation 1,456 1,000 5,700 5,700 ubtotal $ 205,061 $ 267,288 $ 257,700 $ 177,013 Operating Expenditures 3435 300 Instructional Support $ - $ - $ 52,000 $ 55,000 Subtotal $ - $ - $ 52,000 $ 55,000 Total Substitute Teachers 5901 $ 205,061 $ 267,288 $ 309,700 $ 232,013 20 City of - Aventura City of Excellence School Charter School Fund-190 Substitute Teachers 5901 Fiscal Year 2023/24 Budget Justifications City Manager Object Proposal Code# Category 2023/24 Comment 1220 Teachers $ 141,989 (1)Pool Substitute Teacher&(3)Grant Funded Substitute Teachers 2101 Social Security-matching 10,862 Social Security&Medicare taxes 2201 Pension 1,065 Estimated pension contribution 2301 Health,Life&Disability Insurance 14,796 Estimated annual employee costs for health,life&disability insurance benefits 2302 Dental Insurance 329 Estimated annual employee costs for dental insurance benefits 2401 Workers'Compensation 2,272 Allocated cost of workers'compensation premiums 2501 Unemployment Compensation 5,700 Allocated cost of of unemployment compensation 3435 Instructional Support 1 55,000 JCosts associated with contracted substitutes and supplemental supervision Total Substitute Teachers Expenditures $ 232,013 21 City of Aventura Aventura City of Excellence School Charter School Fund-190 Instructional Media Services 6200 Fiscal Year 2023/24 190-6005-569 School 2021122 2022123 2022/23 2023/24 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2023 Proposal Personnel Services 1230 130 Other Certified Instruction $ 82,463 $ 78,300 $ 84,742 $ 74,992 1502 291 Bonuses 2,628 - 2,515 - 1503 291 Stipends 2,627 2,365 15,360 - 2101 221 Social Security-matching 6,549 6,171 7,850 5,737 2201 211 Pension 304 440 358 378 2301 231 Health, Life&Disability Insurance 18,423 21,363 23,583 17,299 2302 232 Dental Insurance 135 338 342 185 2401 241 Workers'Compensation 868 1,253 357 1,200 2501 250 Unemployment Compensation - - 200 200 Subtotal $ 113,996 $ 110,230 $ 135,307 $ 99,991 Operating Expenditures 5411 520 Textbooks $ 3,062 $ 3,000 $ 3,600 $ 3,000 Subtotal $ 3,062 $ 3,000 $ 3,600 $ 3,000 Total Instructional Media Services 6200 $ 117,058 $ 113,230 $ 138,907 $ 102,991 22 City of - Aventura City of Excellence School Charter School Fund-190 Instructional Media Services 6200 Fiscal Year 2023/24 Budget Justifications City Manager Object Proposal Code# Category 2023/24 Comment 1230 Other Certified Instruction $ 74,992 (1)Media Specialist&(1)Media Assistant(Part-time) 2101 Social Security-matching 5,737 Social Security&Medicare taxes 2201 Pension 378 Estimated pension contribution 2301 Health,Life&Disability Insurance 17,299 Estimated annual employee costs for health,life&disability insurance benefits 2302 Dental Insurance 185 Estimated annual employee costs for dental insurance benefits 2401 Workers'Compensation 1,200 Allocated cost of workers'compensation premiums 2501 Unemployment Compensation 200 Allocated cost of of unemployment compensation 5411 1 Textbooks 3,000 Library books and instructional resources within the media center Total Instructional Media Services Expenditures $ 102,991 23 City of Aventura City of Excellence School Charter School Fund-190 School Administration 7300 Fiscal Year 2023/24 190-6006-569 School 2021/22 2022/23 2022/23 2023/24 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2023 Proposal Personnel Services 1201 100 General $ 2,323 $ - $ - $ 1211 110 Administrators 226,992 221,512 197,000 206,508 1260 160 Other Support Personnel 405,345 448,473 403,400 410,214 1502 291 Bonuses 6,833 - 18,107 - 1503 291 Stipends - - 88,927 - 2101 221 Social Security-matching 48,832 51,254 47,316 47,179 2201 211 Pension 27,070 24,798 14,662 22,957 2301 231 Health, Life&Disability Insurance 62,871 38,643 44,587 61,942 2302 232 Dental Insurance 1,243 1,376 1,347 1,190 2401 241 Workers'Compensation 6,448 10,720 5,238 12,245 2501 251 Unemployment Compensation 1,456 1,000 6,275 6,275 Subtotal $ 789,411 $ 797,776 $ 826,859 $ 768,510 Operating 3114 750 After School Programs $ 87,859 $ 100,000 $ 80,000 $ 80,000 4001 330 Travel/Conferences/Training 31,256 25,000 25,000 15,000 4041 201 Automobile Allowance 5,400 5,400 5,400 5,400 4101 370 Communication Services 2,280 1,440 1,440 1,440 4855 790 Field Trips/School Events 104,281 162,000 120,000 125,000 4856 790 Special Events 153,437 140,000 140,000 140,000 5290 590 Other Materials&Supplies 38,190 23,000 38,441 23,000 5410 521 Memberships/Dues/Subscription 2,572 3,000 3,000 3,000 Subtotal $ 425,275 $ 459,840 $ 413,281 $ 392,840 Total School Administration 7300 $ 1,214,685 $ 1,257,616 $ 1,240,140 $ 1,161,350 24 City of Aventura City of Excellence School Charter School Fund-190 School Administration 7300 Fiscal Year 2023/24 Budget Justifications City Manager Object Proposal Code# Category 2023/24 Comment 1211 Administrators $ 206,508 (1)Principal&(1)Dean (1)Administrative Secretary,(1)Business Manager,(1)Network/Computer Technician,(2)Receptionist,(1)Registrar/Compliance/ESE Support,(1)School 1260 Other Support Personnel 410,214 Nurse&(2)Grant Funded-Assistant Registrar&IT Assistant 2101 Social Security-matching 47,179 Social Security&Medicare taxes 2201 Pension 22,957 Estimated pension contribution 2301 Health,Life&Disability Insurance 61,942 Estimated annual employee costs for health,life&disability insurance benefits 2302 Dental Insurance 1,190 Estimated annual employee costs for dental insurance benefits 2401 Workers'Compensation 12,245 Allocated cost of workers'compensation premiums 2501 Unemployment Compensation 6,275 Allocated cost of of unemployment compensation Costs associated with the teacher and organizational led after school programs such as chess,dance,sports,tutoring,baton club,mind lab,Spanish,robotics, 3114 After School Programs 80,000 and cheeleading Funding for High Impact, National,State,and Local conference attendance, i.e. Cambridge Curriculum Implementation Conference (Summer 2023) and Leading Science of Reading Implementation (LETRS)2023-2024. Participants are expected to teach peers based on the lessons learned,which is facilitated 4001 Travel/Conferences/Training 15,000 through professional development days. 4041 Automobile Allowance 5,400 Principal receives$450/month for an automobile allowance Princpal cell phone allowance-$70/month 4101 Communication Services 1,440 Network/Computer Technician cell phone allowance-$50/month Costs associated with student field trips.This line item has offsetting revenue 4855 Field Trips/School Events 125,000 with Field Trips/Special Programs. All school-wide and community events, i.e.Trunk or Treat, Winter Wonderland, Student Honor Ceremonies, Graduations, Pep-Rallies, Staff Luncheons, and 4856 Special Events 140,000 Staff Celebrations Administrative supplies,school decorations,teacher resources,leadership 5290 Other Materials&Supplies 23,000 materials,and general materials that suppot all grades and leadership Membership in National, State, and Local organizations as well as subscriptions to peer-reviewed periodicals, i.e. Florida Association of School Administrators, National Association of School Administrators, Marshall Memo 5410 Memberships/Dues/Subscription 3,000 and Education Week Total School Administration Expenditures $ 1,161,350 25 City of Aventura City of Excellence School Charter School Fund-190 Pupil Transit Services 7800 Fiscal Year 2023/24 190-6007-569 School 2021/22 2022/23 2022/23 2023/24 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2023 Proposal 3190 310 Prof&Tech Services $ 244,500 $ 279,842 $ 351,500 $ 381,775 otal Pupil Transit Services 7800 $ 244,500 $ 279,842 $ 351,500 $ 381,775 26 City of Aventura City of Excellence School Charter School Fund-190 Pupil Transit Services 7800 Fiscal Year 2023/24 Budget Justifications City Manager Object Proposal Code# Category 2023/24 Comment Estimated costs of bus transportation for students. Included in this is the base 3190 Prof&Tech Services $ 381,775 rate, rate of the daily monitoring and double runs Total Pupil Transit Services Expenditures $ 381,775 27 City of Aventura Aventura City of Excellence School Charter School Fund-190 Operation of Plant 7900 Fiscal Year 2023/24 190-6008-569 School 2021/22 2022/23 2022/23 2023/24 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2023 Proposal Personnel Services 1260 160 Other Support Personnel $ 78,613 $ 81,811 $ 86,072 $ 158,266 1401 100 Overtime 2,766 - 3,700 3,500 1502 291 Bonuses - - 2,515 - 2101 221 Social Security-matching 3,869 3,811 6,868 12,375 2201 211 Pension 6,368 6,974 7,469 30,565 2301 231 Health, Life&Disability Insurance 17,795 12,093 13,435 39,646 2302 232 Dental Insurance 292 202 - - 2401 241 Workers'Compensation 3,044 1,000 4,151 10,551 Subtotal $ 112,747 $ 105,891 $ 124,209 $ 254,903 Operating Expenditures 3120 310 Legal Fees $ - $ - $ 6,000 $ - 3148 312 Planning/Management Fee-CSUSA 306,000 306,000 306,000 306,000 3149 310 MDCPS Administrative Fee 158,021 158,100 167,240 169,014 3201 312 Accounting&Auditing Fees 11,000 11,000 11,000 11,000 3431 310 Contract-Food Services 307,972 280,000 250,000 250,000 4101 370 Communication Services 97,969 78,000 76,000 80,000 4301 430 Electricity 128,880 130,000 158,500 175,000 4320 380 Water 47,661 32,000 56,000 60,000 4440 360 Office Equip-Leasing Expense 27,240 38,000 28,440 30,000 4501 320 Insurance&Bond Premium 40,606 38,200 94,906 105,000 4620 350 Contract-Building Maintenance 163,411 223,658 205,000 207,000 4635 350 Repairs&Maintenance 222,012 95,000 115,000 95,000 5120 510 Computer Supplies/Software 22,640 37,500 37,500 52,900 5290 590 Other Materials&Supplies 2,545 5,000 5,000 5,000 Subtotal $ 1,535,956 $ 1,432,458 $ 1,516,586 $ 1,545,914 • 5901 790 Contingency $ - $ 50,000 $ - $ - 5905 790 AACC Expenses - 6,000 15,200 15,200 9129 921 Lease Payments to City Debt Svice Fund 444,000 444,000 444,000 444,000 Subtotal $ 444,000 $ 500,000 $ 459,200 $ 459,200 Total Operation of Plant 7900 $ 2,092,703 $ 2,038,349 $ 2,099,995 $ 2,260,017 28 City of Aventura City of Excellence School Charter School Fund-190 Operation of Plant 7900 Fiscal Year 2023/24 Budget Justifications City Manager Object Proposal Code# Category 2023/24 Comment (1)School Resource Officer funded by Miami-Dade County Referendum&(1) Trades Worker II.In previous years the SRO position was partially allocated vs. 1260 Other Support Personnel $ 158,266 fully funded in FY 2023/24 1401 Overtime 3,500 Estimated overtime 2101 Social Security-matching 12,375 Social Security&Medicare taxes 2201 Pension 30,565 Estimated pension contribution Estimated annual employee costs for health,life,dental&disability insurance 2301 Health,Life&Disability Insurance 39,646 benefits 2401 Workers'Compensation 10,551 Allocated cost of workers'compensation premiums The annual administrative and education services fee paid by the School to 3148 Planning/Management Fee-CSUSA 306,000 Charter Schools USA("CSUSA") 2%fee that Miami-Dade County School Board charges the City for 3149 MDCPS Administrative Fee 169,014 administrative services The cost of the School's year-end financial audit(including any State and Federal Single Audits),in addition to any other audit-related services that the 3201 Accounting&Auditing Fees 11,000 School may require Food service vendor costs.This line item has an off-setting revenue through 3431 Contract-Food Services 250,000 the National School Lunch Program and student payments. Estimated annual costs for phone and internet services i.e. Hotwire,Comcast& 4101 Communication Services 80,000 AT&T 4301 Electricity 175,000 Estimated annual costs for electrical services based on current FPL usage 4320 Water 60,000 Estimated annual costs for water based on current usage 4440 Office Equip-Leasing Expense 30,000 Estimated annual costs for leasing copier equipment i.e.Toshiba Estimated costs for cyber security,directors&officers,general liability,pollution 4501 Insurance&Bond Premium 105,000 &student accident insurance premiums Estimated costs for the contractual services,i.e.janitorial cleaning,pest control, 4620 Contract-Building Maintenance 207,000 waste,burglar alarm,fire safety,elevator maintenance,etc. Estimated costs associated with various repairs and maintenance needed at 4635 Repairs&Maintenance 95,000 the school throughout the year,i.e.painting,repairing thresholds&blinds&etc. Estimated costs for e-mail service,maintenance associated with hardware, software,anitvirus,device management&the wireless network as well as the 5120 Computer Supplies/Software 52,900 costs of miscellaneous cables,devices,batteries,etc. 29 City of - Aventura City of Excellence School Charter School Fund-190 Operation of Plant 7900 Fiscal Year 2023/24 Budget Justifications City Manager Object Proposal Code# Category 2023/24 Comment Estimated costs for other expenditures not identified above i.e.Shred-It services, E-rate Consulting,as well as other items that may present themselves 5290 Other Materials&Supplies 5,000 during the fiscal year 5905 AACC Expenses 15,200 Estimated costs for ACES events held at the Aventura Arts&Cultural Center Payment to the City of Aventura for the principal&interest due for the qualified Lease Payments to City Debt Svice loan(Debt Service Series 2012(B))which was taken for the construction& 9129 Fund 1 444,000 1equipment of the Aventura Charter Elementary School Total Operation of Plant Expenditures $ 2,260,017 30 City of Aventura Aventura City of Excellence School Charter School Fund-190 Capital Outlay 7400 Fiscal Year 2023/24 190-6010-569 School 2021/22 2022/23 2022/23 2023/24 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2023 Proposal Capital Outlay 6401 692 Computer Equipment>$5.000 $ 70,782 $ 158,000 $ 158,000 $ 180,000 6402 643 Computer Equipment<$5,000 87,865 199,500 199,500 338,250 6410 640 Equipment - - - 75,000 6420 640 Repairs&Replacements - 93,000 - 6490 640 Equipment/Other 109,598 - - - - Total Capital Outlay 7400 $ 268,245 $ 450,500 $ 357,500 $ 593,250 Computer Equipment iii This project consists of the regular replacement of smartboards and network infrastructure at ACES. (GIL#190-6010-569.64-01) Clocks&Paging System(1) $ 150,000 Replace Network Infrastructure(1) 30,000 Subtotal $ 180,000 Computer Equipment iii This project consists of the regular replacement of computers,tablets,servers and network infrastructure at ACES. (GIL#190- 6010-569.64-02) Desktop for Multimedia Classroom(3) $ 12,000 Mobile Learning Computer Labs(1) 2,000 Replace AV Equipment and Smartboards(10) 40,000 Replace Desktop Scanner(s)(1) 1,500 Replace Laptop(s)/Computer(s)(55) 71,500 Replace Security Cameras 10,000 Tablets(295) 201,250 Subtotal $ 338,250 Building Repairs and Other Improvements This project consists of various improvements at ACES. (GIL#190-6010-569.64-10) Replace Playground Surfacing $ 75,000 Subtotal $ 75,000 Total Capital Outlay 7400 $ 593,250 31 City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2023/2024 fX QLLENCECSCKfl \S This page has intentionally been left blank 32 City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2023/2024 QUENCE SCOZ\' Adopting Ordinance 33 CITY OF AVENTURA ORDINANCE NO. 2023- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR 2023/2024(JULY 1 —JUNE 30), PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. The 2023/2024 Operating and Capital Improvement Program Budget for the Aventura City of Excellence School, a copy of said budget being attached hereto and made a part hereof as specifically as if set forth at length herein, be and the same is hereby established and adopted. Section 2. Expenditure of Funds Appropriated in the Budget Authorized. Funds appropriated in the Budget may be expended by and with the approval of the City Manager in accordance with the provisions of the City Charter and applicable law. Funds of the City shall be expended in accordance with the appropriations provided in the Budget adopted by this Ordinance and shall constitute an appropriation of the amounts specified therein. Supplemental appropriations or the reduction of appropriations, if any, shall be made in accordance with Section 4.07 of the City Charter. Section 3. Budgetary Control. The Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to the Charter School department for operating and capital expenses may not be increased or decreased without specific authorization by a duly-enacted Resolution affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. 34 Section 4. Personnel Authorization. The "Personnel Allocation Summary" enumerates all authorized budgeted positions. However, the City Manager may amend said authorized budgeted positions in order to address the operating needs of the department so long as sufficient budgeted funds are available. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said monies, but said monies shall only be disbursed and applied toward the purposes for which the said funds were received. To ensure the integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and where appropriate, placed into separate and individual trust and/or escrow accounts from which any money drawn may only be disbursed and applied within the limitations placed upon the Gift or Grant as aforesaid. Section 6. Amendments. Upon the passage and adoption of the Charter School Fund Budget for the City of Aventura, if the City Manager determines that the Department Total will exceed its original appropriation, the City Manager is hereby authorized and directed to prepare such Ordinances as may be necessary and proper to modify any line item from the Budget hereby. Section 7. Encumbrances. All outstanding encumbrances on June 30, 2023 shall lapse at that time; and all capital outlay encumbrances and/or capital outlay expenditures not spent during the fiscal year may be re-appropriated in the 2023/2024 fiscal year. Section 8. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall 35 remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 9. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner who moved its adoption on first reading. This motion was seconded by Commissioner and upon being put to a vote, the vote was as follows: Commissioner Amit Bloom Commissioner Rachel S. Friedland Commissioner Paul A. Kruss Commissioner Dr. Linda Marks Commissioner Michael Stern Vice Mayor Billy Joel Mayor Howard S. Weinberg 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 Amit Bloom Commissioner Rachel S. Friedland Commissioner Billy Joel Commissioner Paul A. Kruss Commissioner Dr. Linda Marks Commissioner Michael Stern Mayor Howard S. Weinberg 36 PASSED on first reading this 20t" day of April, 2023. PASSED AND ADOPTED on second reading this 18t" day of May, 2023. HOWARD S. WEINBERG, ESQ. MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 37 1 1 I 1 lZd� • FX�EN�URA C111 \YY CEL[ENCE S(K� Aventura City of Excellence School 3333 NE 188th Street Aventura, Florida 33180 Telephone: (305) 466-1499 Fax: (305) 466-1339 Website: www.aventuracharter.org Cl) t t O m F-- i� N N W T N N W N 0 ep M N Ma e�•I N M ea•I N N • y. K UD w `~ a-I N N a-I N N Z • =y ti V rn • n aa-I N N eN•I e�•I N _ Q� ld- a-I a-I N N N a, t. N ^ In t a-I a-I N `~ a-I N N a-I N N a-I a-I N a-I N N Ln a-I a-I N • • • I P'1 a-I N P9 a-I N N a a-I N N t t N T N M e�•I NLu • LLI `~ N N N � aN-I N N P9 rl N M rn eLn • a-I N N V a-I a-I N N a-I N P9 v M O Il P9 O n V a-I l!1 N T Q a W 0 N a-I a-I N M a-I N N 0 7 N y l!1 aN-I a-I N N T e�•I N Go m P9 eai l!J 0 C J 0 J �• N � C i+ — lu t t i c N O O CO N a-I 00 e�•I N N em•I O N O W O C ++ N y W N C W 3 C h *Go N a-I 00 e�•I N N eN•I e� } •I N O h Z O ^ a-I ^ 00 V a-I w Ln O 3 C N M a-I N N a-I a-I N U M C � � O tlq � l0 M O M M O I� O n V O Y N y N T a-I N � a-I N N P'1 a-I o w t c = > a-I O ll1 N T Ln N T l0 N l0 M O u y N a-I N N a-I a-I N N Mco �p u I1q pq R F 1 [OGo Go Ln N J W a—I N N V a—I a—I N `~ jLnN N The Oty ®f Aventura Aventura City of Excellence School Governing Board Proposed 2023-2024 Meeting Schedule The City Commission, acting in its capacity as the Governing Board for the Aventura City of Excellence School (ACES), will meet on the following dates and times: ACES Governing Board Meeting July 20, 2023 9:00 a.m. ACES Governing Board Meeting September 21, 2023 9:00 a.m. ACES Governing Board Meeting January 18, 2024 9:00 a.m. ACES Governing Board Meeting April 25, 2024 9:00 a.m. Governing Board Mayor Howard S. Weinberg, Esq. Commissioner Amit Bloom Commissioner Rachel S. Friedland, Esq. Commissioner Billy Joel Commissioner Paul A. Kruss Commissioner Dr. Linda Marks Commissioner Michael Stern Governing Board Facilitator- City Manager Ronald J. Wasson City Clerk Ellisa L. Horvath, MMC City Attorneys Weiss Scrota Helfman Cole & Bierman All meetings will be held at the Aventura Government Center(19200 West Country Club Drive,Aventura, FL) unless otherwise noted on the applicable agenda. One or more members of the Advisory Boards of the City may participate in these meetings. These meetings are open to the public. In accordance with the American with Disabilities Act of 1990, all persons who are disabled and who need special accommodations to participate in these meetings because of that disability should contact the office of the City Clerk at 305-466-8901 or cityclerk@cityofaventura.com, not later than two days prior to such proceeding. Agenda items may be viewed online at cityofaventura.com. Parental Rights in Education Policy WHEREAS, The 2022 Florida Legislature passed House Bill 1557, Parental Rights in Education which Governor Ron DeSantis signed into law on March 28, 2022 with an effective date of July 1, 2022. WHEREAS, This Policy is to ensure the charter school governing board (the "Governing Board")will comply with the newly amended Section 1001.42,Florida Statutes,relating to student welfare and procedures for notifying a student's parent if there is a change in the student's services or monitoring related to the student's mental, emotional, or physical health or well-being and the school's ability to provide a safe and supportive learning environment for the student. WHEREAS, This Policy also provides the procedural requirements for the Governing Board and the relationship/duties of the School Board which serves as the Governing Board's sponsor in relation to the parents fundamental right of parents to make decisions regarding the upbringing and control of their children.Nothing in this Policy is intended to prohibit parents from accessing any of their student's education and health records created, maintained, or used by the Governing Board, as required by Section 1002.22(2), Florida Statutes. NOW THEREFORE, The Governing Board, respecting and reinforcing the fundamental rights of parents to make decisions and control of their children and as required by Section 1001.42, Florida Statutes and further enumerated in Sections 1002.20 and 1014.04,Florida Statutes provides the following: L Notification Requirements The Governing Board shall notify and provide parents/guardians of the following information and services offered at the School at the beginning of each academic school year: a. That classroom instruction by school personnel or third parties on sexual orientation or gender identity may not occur in kindergarten through grade 3 or in a manner that is not age-appropriate or developmentally appropriate for students in accordance with state standards. b. Each health care service offered at their student's school and the option to withhold consent or decline any specific service. c. Provide an option that parental consent to a health care service does not waive a parent's right to access his or her student's educational or health records or to be notified about a change in his or her student's services or monitoring. d. Require consent from the parent/guardian before administering a student well-being questionnaire or health screening form to a student in kindergarten through grade 3. 11. Parent Grievance Procedures In the event a parent/guardian feels that any of the above actions in Section I(a-d) of this Policy has or has not occurred, the parent shall first email the principal or his or her designee regarding concerns which is believed to occur within his or her student's school. Page 1 of 4 2103126v1980058.0346 Upon receipt of the email and/or written correspondence from the student's parent/guardian, the principal or his or her designee shall immediately cause to be investigated whether a violation of Section 1001.42, Florida Statutes has occurred. The principal or his or her designee shall, within seven (7) calendar days after notification by the parent, provide a written summary of the investigative findings and any steps to be taken and available to both the School and the parent. If the parent/guardian,within thirty (30)days after notification to the principal or his or her designee of the alleged violation of Section 1001.42, Florida Statutes, by the parent that the concern remains unresolved, the Governing Board shall appoint a third party (other than the principal or his or her designee) to investigate whether a violation of Section 1001.42, Florida Statutes has occurred or if there is a change in the student's services or monitoring related to the student's mental, emotional, or physical health or well-being and/or the school's ability to provide a safe and supportive learning environment for the student and such change has not been properly communicated to the Parent. The Governing Board shall receive the summary of findings from the third party and report the findings to the School Board for the School Board to make a final determination of whether a violation of Section 1001.42, Florida Statutes has occurred or if there is a change in the student's services or monitoring related to the student's mental, emotional, or physical health or well-being and/or the school's ability to provide a safe and supportive learning environment for the student and such change has not been properly communicated to the Parent. If a concern is not resolved by the School Board, a parent may: a. Request the Commissioner of Education to appoint a special magistrate who is a member of The Florida Bar in good standing and who has at least 5 years' experience in administrative law; or i. The special magistrate shall determine facts relating to the dispute over the School's and School Board's procedure or practice, consider information provided by the school, and render a recommended decision for resolution to the State Board of Education within 30 days after receipt of the request by the parent. ii. The State Board of Education must approve or reject the recommended decision at its next regularly scheduled meeting that is more than 7 calendar days and no more than 30 days after the date the recommended decision is transmitted. iii. The costs of the special magistrate shall be borne by the school district. b. Bring an action against the school district to obtain a declaratory judgment that the school district procedure or practice violates this paragraph and seek injunctive relief. A court may award damages and shall award reasonable attorney fees and court costs to a parent who receives declaratory or injunctive relief. III. Required Communication from Charter School Page 2 of 4 2103126v1980058.0346 In the event a charter school principal or the principal's designee is directed to notify a parent by the Governing Board pursuant to this Policy, the charter school principal or the principal's designee shall make a reasonable attempt to meet and with the student have the student discuss the issues relating to their upbringing with their parents Urior to the formal written notification to the student's parent/guardian. For purposes of this policy, "a reasonable attempt to notify" means the exercise of reasonable diligence and care by the principal or the principal's designee to make contact with the student's parent, guardian, or other known contact whom the student's parent or guardian has authorized to receive notifications. At a minimum, the principal or the principal's designee must take the following actions: a. Use available methods of communication to contact the student's parent, guardian, or other known emergency contact, including but not limited to, telephone calls, text messages, e-mails, and voice mail messages following the notification of a when there is a change in the student' s services or monitoring related to the student' s mental, emotional, or physical health or well-being and/or the school' s ability to provide a safe and supportive learning environment for the student. b. Document the method and number of attempts made to contact the student's parent, guardian, or other known emergency contact, and the outcome of each attempt. A principal or his or her designee who successfully notifies any other known emergency contact may share only the information necessary to alert such contact that the parent or caregiver must be contacted. All such information must be in compliance with federal and state law. IV. Delayed Communication from Charter School The principal or the principal's designee may delay notification pursuant to this Policy if: a. The principal or the principal's designee deems the delay to be in the student's best interest and if there is knowledge, suspicion, or reason to suspect that such notification may result in abuse, abandonment, or neglect; or b. The principal or the principal's designee reasonably believes that such delay is necessary to avoid jeopardizing the health and safety of the student. V. Conflict of Law This policy is intended to supplement Sections 1001.41, 1002.20 and 1014.04,Florida Statutes. If there is any provision of this policy which conflicts with and Florida Statute, the Florida Statute shall control. In the event the Department of Education updates, as necessary, school counseling frameworks and standards; educator practices and professional conduct principles; and any other student services personnel guidelines, standards, or frameworks in accordance with the requirements of this act, the Governing Board shall adopt and incorporate such updated Page 3 of 4 2103126v1980058.0346 frameworks and standards in compliance with this Policy, Florida Administrative Code, and Florida Statutes. VI. Effective Date. This policy became effective July 1, 2022. The Governing Board reserves the right to change provisions of this Policy at any time in the future. Page 4 of 4 2103126v1980058.0346 f 0, f FLORIDA DEPARTMENT OF State Board of Education f 1doe.org Manny Diaz,Jr. Commissioner of Education Tom Grady,Chair Ben Gibson,Vice Chair Members Monesia Brown Esther Byrd Grazie Pozo Christie Ryan Petty Joe York MEMORANDUM Contact Information: Adam Emerson TO: School District Superintendents 850-245-9631 Charter School Leaders Adam.Emerson(a) oe.org DPS: 2022-192 FROM: Adam Emerson DATE: December 9,2022 SUBJECT: New State Board of Education Rule Regarding Special Magistrate for Unresolved Student Welfare Complaints at Charter Schools On March 28,2022,the Governor signed House Bill 1557 Parental Rights in Education into law, protecting the rights of parents in need of additional assistance with certain disputes that are not timely resolved by the school district. On October 19,2022,the State Board of Education adopted Rule 6A-6.0791,Florida Administrative Code (F.A.C.� Special Magistrate for Unresolved Student Welfare Complaints at Charter Schools. This rule is applicable to all charter schools.The purpose of Rule 6A-6.0791,F.A.C.,is to support parental rights by providing charter school parents with a more expedient route to resolve certain disputes,in lieu of filing a lawsuit in court. Each charter school must adopt procedures for a parent to notify the principal,or the principal's designee, of their concerns and the process for resolving those concerns within seven calendar days after notification by the parent. If that complaint cannot be resolved by the charter school,then the charter must fully cooperate in its local school district's resolution procedures and comply with the district's decision for resolution of the complaint. If a parental complaint involving certain types of disputes is not resolved at the local level by a charter school principal within seven days,or subsequently, a school district within 30 days, a parent may submit a form to the Florida Department of Education requesting the appointment of a Special Magistrate. If the request is granted, a Special Magistrate would hold a hearing and provide a recommended decision to the State Board of Education on the dispute between a parent and the school district. All costs a district incurs for reviewing and responding to a complaint lodged by a parent enrolled in a charter school under this rule is a service provided by the school district to the charter school. Contracts providing for payment of such services are limited to the district's actual costs unless mutually agreed to by the school district and the charter school. ADAM EMERSON,EXECUTIVE DIRECTOR OFFICE OF INDEPENDENT EDUCATION AND PARENTAL CHOICE www.fidoe.org 325 W.Gaines Street—Suite 1502 1 Tallahassee,FL 32399-0400 1 850-245-0509 New State Board of Education Rule Regarding Special Magistrate for Unresolved Student Welfare Complaints December 9,2022 Page Two The types of complaints that parents may request a Special Magistrate must be based upon the provisions set forth in section(s) 1001.42(8)(c)1.-6.,Florida Statutes: 1. In accordance with the rights of parents enumerated in ss. 1002.20 and 1014.04, adopt procedures for notifying a student's parent if there is a change in the student's services or monitoring related to the student's mental,emotional,or physical health or well-being and the school's ability to provide a safe and supportive learning environment for the student. The procedures must reinforce the fundamental right of parents to make decisions regarding the upbringing and control of their children by requiring school district personnel to encourage a student to discuss issues relating to his or her well-being with his or her parent or to facilitate discussion of the issue with the parent.The procedures may not prohibit parents from accessing any of their student's education and health records created,maintained,or used by the school district,as required by s. 1002.22(2). 2. A school may not adopt procedures or student support forms that prohibit school district personnel from notifying a parent about his or her student's mental,emotional,or physical health or well-being,or a change in related services or monitoring,or that encourage or have the effect of encouraging a student to withhold from a parent such information. School district personnel may not discourage or prohibit parental notification of and involvement in critical decisions affecting a student's mental, emotional,or physical health or well-being. This subparagraph does not prohibit a school district from adopting procedures that permit school personnel to withhold such information from a parent if a reasonably prudent person would believe that disclosure would result in abuse,abandonment,or neglect,as those terms are defined in s. 39.01. 3. Classroom instruction by school personnel or third parties on sexual orientation or gender identity may not occur in kindergarten through grade 3 or in a manner that is not age-appropriate or developmentally appropriate for students in accordance with state standards. 4. Student support services training developed or provided by a school district to school district personnel must adhere to student services guidelines, standards, and frameworks established by the Department of Education. 5. At the beginning of the school year,each school shall notify parents of each health care service offered at their student's school and the option to withhold consent or decline any specific service. Parental consent to a health care service does not waive the parent's right to access his or her student's educational or health records or to be notified about a change in his or her student's services or monitoring as provided by this paragraph. 6. Before administering a student well-being questionnaire or health screening form to a student in kindergarten through grade 3,the school district must provide the questionnaire or health screening form to the parent and obtain the permission of the parent. New State Board of Education Rule Regarding Special Magistrate for Unresolved Student Welfare Complaints December 9,2022 Page Three Obligations for charter schools under the rule include: • Adopt procedures for a parent to seek relief from the school principal or designee; • If the charter school cannot resolve the dispute,it must fully cooperate in the school district's resolution procedures and comply with the district's decision for resolution; and • Designate at least one person responsible for responding to Departmental inquiries regarding a request for appointment of a Special Magistrate and notify the Department of the name and e- mail address of the individual. Obligations for school districts under the rule include: • Designate at least one person responsible for responding to the Department's inquires regarding requests for a Special Magistrate; • Within five days of receipt of notice that a parent has requested the appointment of a Special Magistrate,the school district must provide a statement addressing whether any of the grounds for dismissal of the request apply to the parent's request; and • Within twenty days of notice that a Special Magistrate has been appointed,the school district must ensure that an agreement for payment has been reached with the Special Magistrate. Thank you for your attention and implementation of this important process. AE Attachment 1: Rule language as adopted: Rule 6A-1.094125,F.A.C., Special Magistrate for Unresolved Student Welfare Complaints Attachment 2: Form -Florida Department of Education Parental Request for Appointment of a Special Magistrate 6A-6.0791 Special Magistrate for Unresolved Student Welfare Complaints at Charter Schools. (1) Purpose. The purpose of this rule is to provide information about the process for a parent of a student enrolled in a charter school to request appointment of a Special Magistrate for disputes involving the student's health, safety, or welfare as described in Section 1001.42(8)(c),F.S. (2)Definitions.In this rule,the terms have the following meaning: (a)"Days"means business days and excludes state,federal and school district holidays; (b)"Department"means the Florida Department of Education; (c) "Parental Request for Appointment of a Special Magistrate for Charter School Students" or"Parental Request' means the written form adopted by and incorporated into this rule. (d)"Parent"means the definition of that term provided in Section 1000.21,F.S.; (e) "Parties" means the parent who submitted a request for appointment of a Special Magistrate and the school district and charter school governing board; (f)"Special Magistrate" means an administrative law judge provided by the Division of Administrative Hearings under Section 120.65(6),F.S.,or a person appointed by the Commissioner of Education who is a member of the Florida Bar in good standing with a minimum of five years of administrative law experience; (3)Parental Obligations.In order to request appointment of a Special Magistrate,a parent must: (a)Complete the form entitled"Parental Request for Appointment of a Special Magistrate for Charter School Students;" (b)Describe the nature of the dispute; (c) Describe the resolution or relief sought with the charter school principal or designee appointed by the charter school governing board and subsequently,with the school district that sponsors the charter school; (d)Describe the resolution sought from the Special Magistrate and the State Board of Education; (e)Demonstrate that before filing for the appointment of a Special Magistrate,resolution of the dispute was sought by the parent with: i.The principal or designee appointed by the charter school governing board to resolve parental disputes; and 2.The school district,all in accordance with the procedures adopted by the school district for resolution of the dispute: (f)Provide and maintain accurate contact information such as an email address,telephone number and mailing address for the parent. (4)School District Obligations.Each school district must: (a) Develop procedures to resolve student health, safety, or welfare complaints under Section 1001.42(8)(c), F.S., for a student who is enrolled in a charter school sponsored by the district.These procedures must include the following: 1. The process for resolution when the charter school principal or designee is unable to resolve the dispute to the parent's satisfaction; 2. Providing a parent with a statement of the reasons for not resolving the dispute, when the district is unable to resolve the complaint; and 3. The time limits for a response or notice of reasons for not resolving the dispute,which must be no more than 30 days from receipt of the complaint. (b)Designate at least one person responsible for responding to Departmental inquiries regarding a request for appointment of a Special Magistrate for charter school student complaints and notify the Department of the name and email address of the individual; (c)Within five (5)days of receipt of notice that a parent has requested the appointment of a Special Magistrate as described in subsection(3),provide to the Department a statement addressing whether any of the grounds for dismissal as described in paragraph (7)(b)of this rule apply to the parental request for appointment of a Special Magistrate; and (d) Expeditiously contract for payment of a Special Magistrate appointed by the Commissioner of Education and notify the Department within no more than twenty (20) days after receiving notice of the appointment of a Special Magistrate that an agreement has been reached for payment with the appointed Special Magistrate. (5) Charter School Governing Board's Obligations. To ensure that the Special Magistrate process is available to a parent of a student enrolled in a charter school,a charter school governing board must: (a)Adopt procedures to notify parents of the following: 1.The ability to seek relief from the school principal or designee for a dispute under Sections 1001.42(8)(c)1.-7.,F.S.; 2. If the parent remains aggrieved after receiving the response from the principal or designee,the ability to seek relief from the school district that sponsors the charter school; and 3. The time limits for a response, which must be no more than seven days from receipt of the complaint for the principal/designee and no more than 30 days from receipt of the complaint for the school district. (b)Fully cooperate in the district's resolution procedures and comply with the district's decision for resolution of the complaint; and (c)Designate at least one person responsible for responding to Departmental inquiries regarding a request for appointment of a Special Magistrate and notify the Department of the name and email address of the individual. (6) Financial Costs Related to Disputes Involving Special Magistrate Process for Charter School Students. All costs a district incurs for reviewing and responding to a complaint lodged by a parent of a student enrolled in a charter school under this rule, is a service provided by the school district to the charter school;contracts for such services are limited to the district's actual costs unless mutually agreed to by the school district and charter school,based upon the provisions of Section 1002.33(20)(b),F.S. (7)Department of Education Obligations. (a) Review of"Parental Request for Appointment of a Special Magistrate for Charter School Students." Upon receipt of the form entitled"Parental Request for Appointment of a Special Magistrate for Charter School Students,"the Department will: 1. Review the form and provide an opportunity for the parent to provide missing or supplemental information within twenty (20)days of receipt of a Departmental notice that missing or supplemental information is needed; 2. Notify the charter and the school district of receipt of the Parental Request for Appointment of a Special Magistrate for Charter Schools; and 3.Provide written notice to the parent,charter school and school district that the request has been provided to the Commissioner of Education for consideration or provide notice of dismissal of the Parental Request. (b) Dismissal of Parental Request for Appointment of Special Magistrate by the Department. The Department will dismiss a Parental Request under the following circumstances: 1.The parent notifies the Department that the dispute has been resolved or withdrawn; 2. The Parental Request form has not been substantially completed, after the opportunity to provide missing or supplemental information has been provided; 3. The parent has not demonstrated full and complete use of any charter school and school district procedures for resolving the dispute; 4. The matter in dispute falls under the Individuals with Disabilities Education Act, as amended, and its implementing regulations,or under Section 1003.56,F.S.,and rules adopted by the Department to implement Section 1003.56,F.S.,or is otherwise outside of the scope of the student welfare requirements set forth in Sections 1001.42(8)(c)1.-7.,F.S.;or 5.The parent has failed to maintain accurate contact information with the Department or the Special Magistrate. (c)Obligations Post Appointment of Special Magistrate.Upon appointment of a Special Magistrate by the Commissioner under subsection(8)of this rule,the Department will: 1.Provide the parties notice of the appointment of a Special Magistrate and advise the parties of the following: a.The name and contact information of the Special Magistrate; b. The time frame when the Special Magistrate is expected to provide a written recommendation to the State Board of Education; and c.The requirement to maintain accurate contact information with the Department and the Special Magistrate; 2. Provide to the Special Magistrate the following: a. The Parental Request and any supplemental information received by the Department upon review of the Parental Request; and b.To allow sufficient time for review by the State Board of Education of a recommendation rendered by the Special Magistrate, the time frame(s) when a recommended decision is expected to be provided by the Special Magistrate to the parties and the State Board of Education.This timeframe may be extended by agreement of the parties. (8) Commissioner of Education. The Commissioner of Education will review each pending completed Parental Request and decide whether to appoint a Special Magistrate utilizing the following factors: (a)Whether there is authority and the ability to provide effective relief to the parent through the Special Magistrate process; (b)Whether the parent is seeking or has already sought relief in court; (c)Whether due to a change in circumstances,such as a change in a student's school or grade level or a change in procedures or training,the dispute is moot or not ripe; and (d)Whether grounds for dismissal of the Parental Request,as described in paragraph(7)(b)of this rule,are found to exist. (9)Special Magistrate Procedures. (a) Where an administrative law judge provided by the Division of Administrative Hearings is available and assigned to act as the Special Magistrate, proceedings before the Special Magistrate will be held in accordance with the rules of the Division of Administrative Hearings,except where inconsistent with this rule or Section 1001.42(8)(c),F.S. (b) Where a Division of Administrative Hearings administrative law judge is unavailable or the Commissioner appoints the Special Magistrate,the following procedures apply: 1. The Special Magistrate shall set and notify all parties of the time and place of the hearings. 2.Any party directly involved in the proceeding may appear at the hearing with or without counsel or by other representative. 3. The parties or the Special Magistrate may call, examine, and cross-examine witnesses and enter evidence into the record. Witnesses shall be examined under oath. Evidentiary matters before the Special Magistrate shall be governed by the Administrative Procedure Act. 4.The Special Magistrate may permit the submission of written memorandum by the parties. (c) Following the close of the hearing, the Special Magistrate shall prepare a recommended decision, determining whether a parent has demonstrated a violation of the requirements of Section 1001.42(8)(c), F.S., by the charter school. The Special Magistrate's recommended decision shall be based upon the evidence presented and argument made before the Special Magistrate. The recommendation shall include findings of fact and recommendations for resolution of the dispute by the parties. (d)The Special Magistrate's recommended decision is due within thirty (30)days of the date a parent request is received by the Special Magistrate from the Department. The 30-day time frame can be extended upon agreement. A party may be deemed to have agreed to an extension if unavailable for hearing at the date and time set or where a party fails to timely respond to scheduling orders issued by the Special Magistrate. (10) The following forth is incorporated by reference and may be obtained at https://www.fldoe.org/schools/k-12-public- schools/: Parental Request for Appointment of a Special Magistrate for Charter School Students, Forth No. CSSM-1 (httD://www.flrules.or�4/Gateway/reference.asi)?No=Ref-14915)(effective November 2022). RulemakingAuthority 1001.02(1), (2)(n),1001.42(8)(c)7A FS.Law lmplemented 1001.42(8)(c)7A, 1002.33(9)(p)2.FS.History New 11-22-22. FLORIDA DEPARTMENT OF EDUCATION PARENTAL REQUEST FOR APPOINTMENT OF A SPECIAL MAGISTRATE FOR CHARTER SCHOOL STUDENTS This form must be completed to request that the Commissioner of Education appoint a Special Magistrate to recommend resolution of certain disputes a parent or guardian has with their child's charter school. What is a Special Magistrate?A special magistrate is a member of the Florida Bar in good standing and who has at least 5 years of experience in administrative law.A hearing before the Special Magistrate provides a parent or guardian with the opportunity to demonstrate a violation of certain rights or procedures of the charter school and where the school and the school district are given the opportunity to support the charter school's action.After a hearing,the Special Magistrate will provide a written decision that operates as a recommendation for consideration by the State Board of Education. A hearing before a Special Magistrate is an alternative to filing an action in court for relief. Who can request the appointment of a Special Magistrate?The request can only be made by a parent or guardian of a student at the charter school that is the subject of the dispute. When can a request be made?A request can be made only after a parent or guardian has sought to resolve the dispute with the charter school and school district based upon the procedures adopted by the charter school and the school district where the student is enrolled. Each charter school must adopt procedures for a parent or guardian to seek resolution of certain disputes with a school principal or his designee and then, if the dispute remains unresolved,the school district must provide an additional method to attempt to resolve the dispute at the district level. If the dispute is not resolved, a school district must provide a parent or guardian a statement of the reasons for not resolving the dispute. These procedures will vary from school to school and from district to district; however,the procedures must be carefully followed before requesting the appointment of a Special Magistrate. What types of disputes can be considered by a Special Magistrate?A Special Magistrate is available for some, but not all kinds of disputes. The types of disputes a Special Magistrate can consider are listed below on page 2 of this form under"Classify the Nature of Your Dispute." • A Special Magistrate is not available to resolve disputes alleging a violation of the educational rights of a student with a disability under the Individuals with Disabilities Education Act(IDEA 2004)and corresponding state requirements. Please see Rule 6A-6.03311, Fla.Admin. Code,for the process to resolve these types of disputes. A special magistrate will not be appointed for a number of other reasons, such as resolution of the dispute, a change in circumstances,the failure to complete charter school and school district procedures for resolution, or the inability to provide the relief sought. How will notice be provided whether a special magistrate has been appointed?The Department will provide a parent or guardian and the school district written notice once a decision has been made. Form No. CSSM-1; effective November 2022; Incorporated in Rule 6A-6.0791, F.A.C. Name of Parent or Guardian: Name of Student: Student ID Number: Date of Incident: Grade Level When Dispute Occurred: School District: School: Parent or Guardian Contact Information: (Email Address) Mailing Address: CLASSIFY THE NATURE OF YOUR DISPUTE Check which of the following school district requirements your dispute concerns: ❑In accordance with the rights of parents enumerated in ss. 1002.20 and 1014.04, F.S.,the school district must adopt procedures for notifying a student's parent if there is a change in the student's services or monitoring related to the student's mental,emotional,or physical health or well-being and the school's ability to provide a safe and supportive learning environment for the student.The procedures must reinforce the fundamental right of parents to make decisions regarding the upbringing and control of their children by requiring school district personnel to encourage a student to discuss issues relating to the student's well-being with his or her parent or to facilitate discussion of the issue with the parent. The procedures may not prohibit parents from accessing any of their student's educational and health records created, maintained, or used by the school district, as required by s. 1001.22(2), F.S. ❑A school district may not adopt procedures or student support forms that prohibit school district personnel from notifying a parent about his or her student's mental,emotional, or physical health or well-being, or a change in related services or monitoring, or that encourage or have the effect of encouraging a student to withhold from a parent such information. School district personnel may not discourage or prohibit parental notification of and involvement in critical decisions affecting a student's mental,emotional,or physical health or well-being.This requirement does not prohibit a school district from adopting procedures that permit school personnel to withhold information from a parent if a reasonably prudent person would believe that disclosure would result in abuse, abandonment, or neglect as defined in s. 39.01, F.S. ❑Classroom instruction by school personnel or third parties on sexual orientation or gender identity may not occur in kindergarten through grade 3 or in a manner that is not age appropriate or developmentally appropriate for students in accordance with state standards. ❑ Student support services training developed or provided by a school district to school district personnel must adhere to student services guidelines,standards,and frameworks established by the Department of Education. ❑At the beginning of the school year,the school district must notify parents of each healthcare service offered at their student's school and the option to withhold consent or decline any specific service. Parental consent to a health care service does not waive the parent's right to access his or her student's educational health records or to be notified about a change in his or her student's services or monitoring. ❑Before administering a well-being questionnaire or health screening form to a student in kindergarten through grade 3, the school district must provide the questionnaire or health screening form to the parent and obtain the permission of the parent. Form No. CSSM-1; effective November 2022; Incorporated in Rule 6A-6.0791, F.A.C. DESCRIBE THE DISPUTE WITH THE CHARTER SCHOOL Briefly describe the dispute with the charter school that you are requesting to be heard before a Special Magistrate: RESOLUTION Yes ❑ No ❑ As the parent or guardian, I have attempted to resolve the dispute with the charter school and the school district by utilizing all of the procedures adopted by the school and the school district to resolve the dispute or concern. Please attach the responses received from the school and school district,and attach the district's Statement of Reasons for Not Resolving the Dispute or Concern. Date School Principal Responded to Dispute or Concern(Please attach response) Date School District Responded to Dispute or Concern(Please attach response) Date School District Provided a Statement of Reasons for not Resolving the Dispute or Concern (Please attach response) Describe the Resolution Requested from the School and School District: Describe the Resolution You Would Like the Special Magistrate and the State Board of Education to Provide to Resolve the Dispute: Form No. CSSM-1; effective November 2022; Incorporated in Rule 6A-6.0791, F.A.C. ACKNOWLEDGEMENT ❑I understand that the hearing before the Special Magistrate and the State Board of Education is open to the public and that records relevant to the dispute may be disclosed to the public. Signature of Parent or Guardian Date HOW TO SUBMIT THIS FORM TO THE DEPARTMENT OF EDUCATION: The completed from along with required documentation must be sent via email to the following address: S ecialMagistrate a fldoe.org or by U.S. mail to: Florida Department of Education 325 West Gaines Street, Suite 224 Tallahassee, FL 32399 Form No. CSSM-1; effective November 2022; Incorporated in Rule 6A-6.0791, F.A.C. YEARS Keefe J McCullough CPA's+Trusted Advisors February 7, 2023 Mr. Ronald J. Wasson, City Manager, Honorable Mayor and Members of the City Commission City of Aventura, Florida Aventura City of Excellence Charter School 19200 West Country Club Drive Aventura, FL 33180 Dear Mr. Wasson, Honorable Mayor and Members of the City Commission: We are pleased to confirm our understanding of the services we are to provide Aventura City of Excellence Charter School (the "School") for the years ended June 30, 2023, 2024 and 2025. Audit Scope and Objectives We will audit the financial statements of the governmental activities, major fund and the aggregate remaining fund information and the disclosures, which collectively comprise the basic financial statements of the School as of and for the years ended June 30, 2023, 2024 and 2025. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A),to supplement the School's basic financial statements. Such information, 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. As part of our engagement, we will apply certain limited procedures to the School's RSI in accordance with auditing standards generally accepted in the United States of America (GAAS). These limited procedures will consist 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 will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient appropriate evidence to express an opinion or provide any assurance. The following RSI is required by GAAP and will be subjected to certain limited procedures, but will not be audited: 1. Management's Discussion and Analysis 2. Budgetary Comparison Schedule The objectives of our audit are to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement, whether due to fraud or error; issue an auditor's report that includes our opinion about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP; and report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. 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 GAAS and Government Auditing Standards will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment of a reasonable user made based on the financial statements. 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 Dwain 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 Charter School -2- February 7, 2023 The objectives also include reporting on internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. Auditor's Responsibilities for the Audit of the Financial Statements. We will conduct our audit in accordance with GAAS and the standards for financial audits contained in Government Auditing Standards, issued bythe Comptroller General of the United States, and will include tests of your accounting records of the School and other procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance with GAAS and Government Auditing Standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. We will also evaluate the overall presentation of the financial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of waste and abuse is subjective, Government Auditing Standards do not expect auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable assurance of detecting waste or abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements may not be detected by us, even though the audit is properly planned and performed in accordance with GAAS and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, we will inform the appropriate level of management of any material errors, fraudulent financial reporting, or misappropriation of assets that comes to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. We will also conclude, based on the audit evidence obtained, 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 a reasonable period of time. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts and direct confirmation of receivables and certain assets and liabilities by correspondence with selected customers, creditors, and financial institutions. We will also request written representations from your attorneys as part of the engagement. We identified the risk of management's override of controls as a significant risk of material misstatement in the prior period audit and believe this is still relevant. Since our audit planning has not concluded we may make modifications to the identified risks. If new significant risks are identified, we will communicate them to those charged with governance. Our audit of financial statements does not relieve you of your responsibilities. 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 ■ 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 Charter School -3- February 7, 2023 Audit Procedures-Internal Control We will obtain an understanding of the government and its environment, including internal control relevant to the audit, sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide a basis for our opinions. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. 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, misrepresentation, or the override of internal control. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards. Audit Procedures-Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the School's compliance with the provisions of applicable laws, regulations,contracts, agreements, and grants. However,the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. Other Services We will also assist in preparing the financial statements and related notes of the School in conformity with accounting principles generally accepted in the United States of America based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management,with suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them. 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 BEST PLACES TO WORK Aventura City of Excellence Charter School -4- February 7, 2023 Responsibilities of Management for the Financial Statements Our audit will be conducted on the basis that you acknowledge and understand your responsibility for designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with accounting principles generally accepted in the United States of America, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements. Management is responsible for making drafts of financial statements, all financial records, and related information available to us and for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers). You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2)additional information that we may request for the purpose of the audit; and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.at At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by GAAS and Government Auditing Standards. Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements of each opinion unit taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, or contracts or grant agreements that we report. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Scope and Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies.You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. 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 7 ' Top 25 Accounting Firms I South Florida Business Journal Top 400 Accounting Firms in the U.S.I INSIDE Public Accounting W BEST PLACES TO WORK Aventura City of Excellence Charter School -5- February 7, 2023 Engagement Administration, Fees, and Other We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents selected by us for testing. We will provide copies of our reports to the School; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of Keefe McCullough and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to the Auditor General of the State of Florida, or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for the purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Keefe McCullough personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend or decide to distribute the copies or information contained therein to others, including other governmental agencies. The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by the Auditor General . If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation. Our proposed fees are included in Exhibit B to the Auditor Agreement dated June 1, 2020. Our invoices for these services will be rendered each month as work progresses and payable on presentation. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Reporting We will issue a written report upon completion of our audit of the School's financial statements. Our report will be addressed to those charged with governance of the School. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter or other-matter paragraph to our auditor's report, or if necessary, withdraw from this engagement. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from this engagement. 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 BEST PLACES TO WORK Aventura City of Excellence Charter School -6- February 7, 2023 We will also provide a report(that does not include an opinion)on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will state (1) that the purpose of the report is solely to describe the scope of 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 on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. The report will also state that the report is not suitable for any other purpose. If during our audit we become aware that the School is subject to an audit requirement that is not encompassed in the terms of this engagement,we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. We appreciate the opportunity to be of service to the School and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the attached copy and return it to us. Regards, KEEFE McCULLOUGH —"4�Ik XIael 1. Gomez, C.P.A. RESPONSE: This letter correctly sets forth the understanding of Aventura City of Excellence Charter School. l� yYLC�L anagement Signature Governance Signature Controller Title Title 2/8/2023 Date Date 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 BEST PLACES TO WORK Exhibit B e fCulluu h CPA's+Trusted Advisors May 22, 2020 Ms. Indra K. Sarju, Purchasing Agent City of Aventura 19200 West Country Club Drive Aventura, FL 33180 Dear Ms. Sarju: Please accept this letter as confirmation of our discussion with Commissioner Shelley, Audit Committee Chair, regarding our proposal to provide auditing services to the City for the five-year period ending September 30, 2024 and the City schools ending June 30, 2025. We understand that the City has been impacted by the current COVID-19 crisis and is experiencing higher than normal costs. We have agreed to provide a seven percent(7%)fee reduction in years one and two of our contract for the City audit with the goal of providing some short-term relief to the City. These fees would be added to the annual increases in years three through five to compensate for the adjustment. We have detailed the fees on the attached schedule for clarity. We are excited about the opportunity to continue to serve as your independent auditing firm. Please feel free to contact me directly if you require additional information. Regar s, KEEFE LLOUGH Willi�m . Benson, C.P.A. SOUTH FLORIDA BUSINESS JOURNAL KMCcpa.com { 6550 N Federal.Hwy, 4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax: 954 938,9353 a Top 25 Accounting Firms I South Florida Business Journal Tap 400 Accounting Firms in the U.S.!INSIDE Public:Accounting BEST PLACES TO WORK ffMN0MMMMMMN*_*MM=' W1s� CITY OF AVENTURA SCHEDULE OF PROPOSED FEES FOR THE FISCAL YEARS ENDING SEPTEMBER 30,2020 THROUGH 2O24 CITY CAFR ORIGINAL ANNUAL ADJUSTED PROPOSED FEE ANNUAL FEE ADJUSTMENT FEE YEAR 1 40,000 (2,800) 37,200 YEAR 2 42,000 (2,800) 39,200 YEAR 3 44,000 1,866 45,866 YEAR 4 46,000 1,867 47,867 YEAR 5 48,000 1,867 49,867 220,000 - 220,000 AVENTURA CITY OF EXCELLENCE SCHOOL YEAR 1 11,000 11,000 YEAR 2 11,000 11,000 YEAR 3 11,000 11,000 YEAR 4 11,000 - 11,000 YEAR 5 11,000 - 11,000 DON SOFFER AVENTURA HIGH SCHOOL YEAR 1 11,000 - 11,000 YEAR 2 11,000 - 11,000 YEAR 3 11,000 - 11,000 YEAR 4 11,000 - 11,000 YEAR 5 11,000 - 11,000 The only other optional charge would be a$2,500.per major Federal prgram or state major project. This charge would only be in periods requiring single audit. B-2