The URL can be used to link to this page

Ordinance No. 2024-09 Adopting FY 2024-2025 Budget for Aventura City of Excellence School - June 13, 2024 CITY OF AVENTURA ORDINANCE NO. 2024-09 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 2024/2025 (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 2024/2025 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. Section 4. Personnel Authorization. The "Personnel Allocation Summary" enumerates all authorized budgeted positions. However, the City Manager may amend said City of Aventura Ordinance No. 2024-09 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, 2024 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 2024/2025 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 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. Page 2 of 4 City of Aventura Ordinance No. 2024-09 The foregoing Ordinance was offered by Commissioner Friedland, who moved its adoption on first reading. This motion was seconded by Commissioner Bloom, and upon being put to a vote, the vote was as follows: Commissioner Amit Bloom Yes Commissioner Rachel S. Friedland Absent Commissioner Billy Joel Yes Commissioner Dr. Linda Marks Yes Commissioner Michael Stern Yes Vice Mayor Paul A. Kruss Yes Mayor Howard S. Weinberg Yes The foregoing Ordinance was offered by Commissioner Joel, who moved its adoption on second reading. This motion was seconded by Commissioner Bloom, and upon being put to a vote, the vote was as follows: Commissioner Amit Bloom Yes Commissioner Rachel S. Friedland Yes Commissioner Billy Joel Yes Commissioner Paul A. Kruss Absent Commissioner Michael Stern Yes Vice Mayor Dr. Linda Marks Yes Mayor Howard S. Weinberg Yes PASSED on first reading this 18th day of April, 2024. PASSED AND ADOPTED on second reading this 13th day of June, 2024. Page 3 of 4 City of Aventura Ordinance No. 2024-09 WARD S. WEINBERG, ESQ MAYOR ATTEST: ELLISA L. HORVAtff, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: r ROBERT MEYERS CITY ATTORNEY WEISS SEROTA HELFMAN COLE + BIERMAN, P.L. Page 4 of 4 AVENTURA OF EXCELLENCE CITY SCHOOL BUDGET FISCAL YEAR 2024/2025 ; � 1 0� AVE,y�G �� ESTAOli5HE0 2003 AV s' FLO�� J vow go W.11 r r City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2024/2025 A ES AGL Board of Directors 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 City Manager Ronald J. Wasson Principal Ana Melhuish Assistant Principals Jorge Paz Stacy Mogull Planning/Management Services Provided by: Charter Schools USA City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2024/2025 FXCF[ENCE SCK�'- This page has intentionally been left blank City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2024/2025 Table of Contents Charter School's USA's Budget Message..............................................................................................i-v Comparative Personnel Allocation Summary ....................................................................................iii Full-Time Staff Comparison Chart ..............................................................................................................iv Introduction.............................................................................................................................................................1-5 Organization Chart / Vision Statement...........................................................................................3 Organization and Operations................................................................................................................5 Consolidated Financial Report...............................................................................................................7-10 ACES 1st Reading Budget Submitted ................................................................................................11-34 AdoptingOrdinance...................................................................................................................................35-39 City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2024/2025 FXCF[ENCE SCK�'- This page has intentionally been left blank MEMORANDUM TO: City Commission/Governing Board Ronald J. Wasson, City Manager FROM: Ana Melhuish, Principal, Aventura City of Excellence School Ayanna Jeffrey, Sr. Accounting Analyst, Charter Schools USA DATE: June 7, 2024 SUBJECT: Proposed 2024/2025 Aventura City of Excellence School Budget Revised 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, 2024, for your review and consideration. This budget document represents the Aventura City of Excellence School's (the "School") 22nd year of operations. The preparation and formulation of this document was prepared in collaborative effort by CSUSA, including their Sr. Accounting Analyst, staff members from several different divisions, and the ACES Principal. In addition, the budget has been reviewed by the City Manager, Finance Director and Budget Manager. A Governing Board Meeting was held on April 18, 2024 and another Governing Board Meeting will be held on June 13, 2024 to review the proposed budget document in detail. For presentation purposes,the Consolidated Financial Report is presented,followed by the ACES budget submitted on April 18th on 1st reading. The Consolidated Financial Report represents the Proposed FY 2024/2025 ACES budget for 2nd reading however, it differs from the original document as it's a more condensed view of the original ACES budget document. This report displays the proposed budget vs. the budget presented at 1st reading and provides consistency with the format of the DSAHS budget document. Budget Implications Resulting from the Coronavirus("COVID-19") Pandemic For the last four 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 utilized 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 not included in i the FY 2024/25 budget as the funds have been spent in prior fiscal years and are pending final reimbursement from Miami-Dade County. The School expects to receive a portion of ESSER III funds reimbursements beginning in FY 2023/24 with the remainder expected to be received in FY 2024/25. 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 2024/25 is $13,715,262. The following are the major highlights of the 2024/2025 Budget: Revenues - The school budget is based on a projected enrollment of 1,032 students. - FTE revenue is projected to total $9,030,082 and is based on an average of $8,750/student and includes the transportation reimbursement component. - Miami-Dade County Referendum funds are budgeted at $1,495,740. - Florida School Recognition Program Awards (A+ Revenues) are budgeted totaling $180,500. - The Transfers in from the City include $300,000 of revenue generated from the City's Intersection Safety Camera Program and the remainder of $808,552 is included to balance the budget. Expenditures Personnel Services - Total Compensation is budgeted at$8,856,600 or 64.6%of the budget and includes 100 Full-time and 5 Part-time employees as shown in the charts below. Teacher compensation has been increased by 2.5% to reflect the performance pay plan instituted five (5) 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 $1,113,182. A five percent (5%) increase in health insurance costs is budgeted as rate increases are unknown at the time of this letter. ii City of - Aventura City of Excellence School Charter School Fund Fiscal Year 2024/25 Comparative Personnel Allocation Summary 2-Year Presentation 2023/24 2024/25 Function/Job Class Full-Time Part-Time Total Full-Time Part-Time Total K-3 Basic 'Teacher 31.00 31.00 32.00 32.00 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 2.00 2.00 Teacher Assistant - 7.00 7.00 - 5.00 5.00 Subtotal 36.00 7.00 43.00 38.00 5.00 43.00 4-8 Basic i Teacher 44.00 - 44.00 40.00 - 40.00 Other Certified Instruction Assistant Principal 1.00 1.00 1.00 1.00 Gudiance Counselor - - 1.00 1.00 Math Coach 1.00 1.00 1.00 1.00 Student Engagement Coordinator - - 1.00 1.00 Comm Spec/Instructional Asst. 1.00 1.00 1.00 1.00 Hall Monitors 3.00 3.00 2.00 2.00 Subtotal 50.00 50.00 47.00 47.00 Exceptional Student Program i Teacher 2.00 2.00 3.00 3.00 Other Certified Instruction Dean of Student Services 1.00 1.00 1.00 1.00 Subtotal 3.00 3.00 4.00 4.00 Substitute Teachers 5901 Pool Sub 1.00 1.00 2.00 2.00 Subtotal 1.00 1.00 2.00 2.00 Instructional Media Services ii Media Specialist 1.00 1.00 1.00 1.00 Media Assistant - 1.00 1.00 - - Subtotal 1.00 1.00 2.00 1.00 1.00 School Administration ii 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 - - Subtotal 9.00 9.00 8.00 8.00 Operation of Plant 7900 Other Support Personnel School Resource Officer 1.00 1.00 - - Trades Worker III 1.00 1.00 Subtotal 2.00 2.00 Grant Funded Positions(ESSER) Teachers/Administration Support 10.00 2.00 12.00 Subtotal 10.00 2.00 12.00 - - Total 112.00 10.00 122.00 100.00 5.00 105.00 III Full-Time Staff Comparison 120 108 112 100 100 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 2024/25 Operating Expenditures The budgeted operating expenditures total $4,536,912 (33.1%of the proposed budget). This includes the following major items: • CSUSA planning/management fee - $749,203 • Fee to County Board - $176,698 • Computer Service Fees - $158,082 • Contracted Pupil Transportation - $296,000 • Extra-Curricular Activity Events &Transportation - $450,000 • Contracted Food Services - $230,000 • Contracted Custodial Services - $396,500 • Contracted Security - $187,322 • Textbooks & Reference Books - $173,000 • Instructional Licenses - $60,000 • Contracted SPED Instruction - $150,000 • Electricity - $175,000 • Water & Sewer - $65,000 • Repairs and maintenance - $158,138 • Internal Funds - $125,000 • Professional Liability&Other Insurance - $117,300 • Rent Expense $459,000 Capital Outlay A total of $321,750 (2.3% of the proposed budget) is budgeted to provide for technology enhancements that include the replacement of laptops, student tablets, AV equipment, smartboards and network infrastructure. iv Category Amount % Compensation $ 8,856,600 64.6% Professional Seances 1,103,632 8.0% Vendor Seances 1,559,822 11.4% Administrative Expenditures 215,520 1.6% Instructional Expenditures 383,000 2.8% Other Operating Expenditures 542,638 4.0% Internal Funds 125,000 0.9% Fixed Expenditures 148,300 1.1% Rent Expense 459,000 3.3% Capital Outlay 321,750 2.3% Tota 1 $ 13,715,262 100.0% Expenditures by Category Internal Funds Fixed Expenditures Other Operating 0.9% 1.1% Rent Expense Expenditures 3.3% Instructional 4.0% Capital Outlay Expenditures 2.3% 2.8% Administrative Expenditures 1.6% Vendor Services 11.4% Compensation Professional Services 64.6% 8.0% 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. Respectfully submitted, Ana Methuish AyZnna Jeffre Principal, Aventura City of Excellence School Sr. Accounting Analyst, CSUSA v City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2024/2025 FXCF[ENCE SCK�'- This page has intentionally been left blank vi City of Aventura Aventura City of Excellence School Operating and Capital Budget Fiscal Year 2024/2025 0 0 • fX III rrt HCECSCK�v Introduction 1 City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2024/2025 FXCF[ENCE SCK�'- This page has intentionally been left blank 2 City of Aventura Aventura City of Excellence School Organization Chart TU k�F IE (F S(W3o' ACES Goveming Board SchoolF- I City Manager Advisory •• Committee SchoolPrincipal 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. 3 City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2024/2025 FXCF[ENCE SCK�'- This page has intentionally been left blank 4 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 2024/2025 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 Agreement The City has a contract with Charter Schools USA ("CSUSA") for administrative and educational management services for the operations of the School. Total fees projected to be paid to the management company for fiscal year 2024/2025 are $749,203. The current agreement with CSUSA provides an initial term for five (5) years from July 1, 2024 through June 30, 2029. The majority of the other expenditures that are reimbursed by the City to CSUSA relate to the teachers' salaries and benefits. 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 5 City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2024/2025 FXCF[ENCE SCK�'- This page has intentionally been left blank 6 City of Aventura Aventura City of Excellence School Operating and Capital Budget Fiscal Year 2024/2025 0 0 CNC E N C E C F S CK \%' Consolidated Financial Report City of Aventura Aventura City of Excellence School Charter School Fund Operating and Capital Budget Fiscal Year 2024/2025 FXCF[ENCE SCK�'- This page has intentionally been left blank s 1CITY OF EXCELLENCE SCHOOL PROPOSEDAVENTURA BUDGET(IIST Consolidated Financial Report READING)- - -202501 Variance Variance Enrollment 1032 1032 0 0% FEFP rate per Student $ 8,709 $ 8,750 $ 41 0.47% REVENUE: FTE $ 8,987,644 $ 9,030,082 $ 42,438 0% Capital Outlay 963,888 963,888 - 0% NSLP Revenue(National School Lunch Program) 90,000 90,000 0% Food Service Revenue 140,000 140,000 0% Grants-Federal/State/Local 180,500 180,500 0% Before and Aftercare Revenue 145,000 145,000 0% Miscellaneous Revenues(includes E-Rate Program) 436,500 436,500 0% Internal Funds Revenue 125,000 125,000 0% AP/AI CE - - 0% Referendum Stipends 1,495,740 1,495,740 - 0% Subtotal Operating Revenue $ 12,564,272 $ 12,606,710 $ 42,438 0% Other Non-Revenue City Subsidy* 1,229,524 1,108,552 (120,972) -10% TOTAL REVENUE $ 13,793,796 $ 13,715,262 $ (78,534) -1% EXPENDITURES Administrative Staff Leadership Assistant Principal School Administration Administrative Assistant Receptionist Enrollment Management Guidance Counselor Plant Operation-Salaried IT Support Nurse Subtotal Administrative Staff $ 816,843 $ 590,336 $ 226,507 28% Instruction Staff Teachers(9-12) ESE/Special Education Teachers Subs Subtotal Instructional Staff $ 5,522,144 $ 5,151,144 $ 371,000 7% Bonuses 150,906 150,906 - 0% Stipends 1,278,146 1,113,182 164,964 13% Benefits 1,027,411 981,382 46,029 4% Payroll Taxes 888,290 869,650 18,640 2% Subtotal Other Compensation- Group Insurance, Benefits,and Payroll Taxes $ 3,344,753 $ 3,115,120 $ 229,633 7% Total Compensation $ 9,683,740 $ 8,856,600 T 827,140 9% 9 Consolidated Financial Report READING)- 2024-2025 Variance Variance Professional Services Management Fee $ 306,000 $ 749,203 $ (443,203) -145% Fee to County Board 176,698 176,698 0% Accounting Services-Audit 11,000 11,000 0% Professional Fees-Other 8,650 8,650 0% Computer Services Fees - 158,082 (158,082) 0% Subtotal Professional Services $ 502,348 $ 1,103,632 $ (601,284) -120% Vendor Services Contracted Pupil Transportation $ 296,000 $ 296,000 $ 0% Extra-Curricular Activity Events&Transportation 450,000 450,000 0% Contracted Food Services 230,000 230,000 0% Contacted Custodial Services 396,500 396,500 0% Contracted Security - 187,322 (187,322) 0% Subtotal Vendor Services $ 1,372,500 $ 1,559,822 $ (187,322) -14% Administration Expenditures Travel $ 60,400 $ 60,400 $ 0% Dues&Subscriptions 16,500 16,500 0% Printing 2,520 2,520 0% Office Supplies 136,100 136,100 0% Subtotal Administration Expenditures $ 215,520 $ 215,520 $ 0% Instructional Expenditures Textbooks&Reference Books $ 173,000 $ 173,000 $ 0% Instructional Licenses 60,000 60,000 0% Contracted SPED Instruction 150,000 150,000 0% Subtotal Instructional Expenditures $ 383,000 $ 383,000 $ 0% Other Operating Expenditures Telephone&Internet $ 75,000 $ 75,000 $ 0% Electricity 175,000 175,000 0% Water&Sewer 65,000 65,000 0% Building Repairs&Maintenance 198,138 158,138 40,000 20% Miscellaneous Expenditures 69,500 69,500 - 0% Subtotal Other Operating Expenditures $ 582,638 $ 542,638 $ 40,000 7% Internal Funds Internal Funds Expenditures 125,000 125,000 - 0% Subtotal Internal Funds Expenditures $ 125,000 $ 125,000 $ 0% Fixed Expenditures Office Equipment-Leasing Expenditures $ 31,000 $ 31,000 $ 0% Professional Liability&Other Insurance $ 117,300 $ 117,300 $ 0% Subtotal Fixed Expenditures $ 148,300 $ 148,300 $ 0% Rent Expense $ 459,000 $ 459,000 $ 0% TOTAL OPERATING EXPENDITURES $ 13,472,046 $ 13,393,512 $ 78,534 1% Capital Expenditures Computers-Hardware $ 321,750 $ 321,750 $ - 0% Total Capital Expenditures $ 321,750 $ 321,750 $ - 0% Total Unadjusted Operating and Capital Expenditures $ 13,793,796 $ 13,715,262 $ 78,534 1% Total Adjusted Operating and Capital Expenditures $ 13,793,796 $ 13,715,262 $ 78,534 1% 10 City of Aventura Aventura City of Excellence School Operating and Capital Budget Fiscal Year 2024/2025 0 0 CNC E N C E C F S CK \%' ACES lSt Reading Budget Submitted 11 City of Aventura Aventura City of Excellence School Operating and Capital Budget Fiscal Year 2024/2025 FINTURA X ILLENCECSCKfl "' This page has intentionally been left blank 12 City of Aventura Aventura City of Excellence School Fund - 190 Fiscal Year 2024/25 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. 2022/23 2023/24 2023124 2024/25 Actual Adopted Projected City Manager Category Amount Budget 6/30/2024 Proposal State Shared Revenues $ 11,452,491 $ 11,692,408 $ 11,659,069 $ 11,726,772 Charges for Services 287,701 265,000 283,300 285,000 Miscellaneous Income 2,223,798 312,143 487,500 552,500 Other Non-Revenues 150,000 1,081,371 3,363,492 1,229,524 Total Revenues $ 14,113,991 $ 13,350,922 $ 15,793,361 $ 13,793,796 Expenditures K-3 Basic $ 4,389,677 $ 3,602,610 $ 3,929,892 $ 3,698,095 4-8 Basic 5,759,991 4,559,385 5,535,244 4,635,073 Exceptional Student Program 550,762 457,531 498,313 547,077 Substitute Teachers 319,678 232,013 409,450 240,203 Instructional Media Services 84,382 102,991 107,498 106,153 School Administration 1,405,373 1,161,350 1,353,352 1,365,797 Pupil Transit Services 369,709 381,775 465,850 296,000 Operation of Plant 2,309,612 2,260,017 2,600,208 2,583,648 Capital Outlay 342,761 593,250 893,553 321,750 Total Expenditures $ 15,531,946 $ 13,350,922 $ 15,793,361 $ 13,793,796 Revenues over(under) Expenditures $ (1,417,955) $ - $ - $ - Budget Account Summary by Expenditure Function 2022/23 2023/24 2023/24 2024/25 Actual Adopted Projected City Manager Category Amount Budget 6/30/2024 Proposal Personnel Services $ 10,989,476 $ 9,218,763 $ 10,180,319 $ 9,683,740 Operating Expenditures 3,744,860 3,079,709 4,260,739 3,329,306 Other Uses 454,848 459,200 458,750 459,000 Capital Outlay 342,761 593,250 893,553 321,750 Total $ 15,531,946 $ 13,350,922 $ 15,793,361 $ 13,793,796 13 City of - Aventura City of Excellence School Fund-190 Fiscal Year 2024/25 Revenue Projections 2022/23 2023/24 2023/24 2024/25 Account Actual Adopted Projected City Manager # Description Amount Budget 6/30/2024 Proposal State Shared Revenues 3316000 Grant Revenue $ 1,017,082 $ 1,123,136 $ 428,845 $ 3359050 School Lunch Reimbursement 185,794 125,000 90,000 90,000 3359100 Florida Education Finance Program(FEFP) 8,246,642 8,450,682 8,549,125 8,834,894 Florida School Recognition Program 3359201 Awards(A+Revenues) 191,127 190,000 180,651 180,500 3359301 Florida Teacher School Program 31,050 30,000 24,299 24,500 3359302 Referendum Funds 956,738 950,000 1,495,740 1,495,740 3359701 E-Rate Program 17,988 9,000 9,000 9,000 3359800 Transportation 125,580 115,404 116,698 128,250 3359910 Capital Outlay 680,491 699,185 764,712 963,888 Subtotal $ 11,452,491 $ 11,692,408 $ 11,659,069 $ 11,726,772 Charges for Services 3478050 Food Service Fees $ 143,349 $ 125,000 $ 139,300 $ 140,000 3479050 After School Programs 144,352 140,000 144,000 145,000 Subtotal $ 287,701 $ 265,000 $ 283,300 $ 285,000 Miscellaneous Income 3611000 Interest Earnings $ 7,230 $ 3,000 $ - $ - 3661900 Miscellaneous Revenues 89,907 125,000 60,000 125,000 3661910 Sport Program Fundraising 7,473 7,500 7,500 7,500 3661955 Field Trips/Special Programs 144,513 125,000 300,000 300,000 3665000 Other Private Source Revenue 51,643 51,643 120,000 120,000 3691200 Miscellaneous Settlements 1,923,032 - - - Subtotal $ 2,223,798 $ 312,143 $ 487,500 $ 552,500 Other 3811039 Transfers In $ 150,000 $ 1,081,371 $ 3,363,492 $ 1,229,524 3999000 Carryover - - - - Subtotal $ 150,000 $ 1,081,371 $ 3,363,492 $ 1,229,524 Total Revenues $ 14,113,991 $ 13,350,922 $ 15,793,361 $ 13,793,796 14 City of Aventura City of Excellence School Fund-190 Fiscal Year 2024/25 Revenue Projection Rationale Object Code City Manager # Category Proposal2024/25 Comment 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 $ 90,000 expenditure related to a meal purchase. 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 an average of$8,560.94/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 have been Florida Education Finance budgeted with a 2%anticipated increase percentage in comparison to the 3359100 Program(FEFP) 8,834,894 current year per capita as the announced amount is not known yet. 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) 180,500 School Advisory Council(EESAC). Florida Teacher School Teacher supply money given to teachers by the Miami-Dade County School 3359301 Program 24,500 Board 3359302 Referendum Funds 1,495,740 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 128,250 This amount is based on 250 students requiring bus service This amount is budgeted with an anticipated increase by 26.05%in comparision to the current year per capita amount and is based on an average of$934/student.This increase is consistent with assumptions being used by 3359910 Capital Outlay 963,888 Miami-Dade County. 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. 3478050 Food Service Fees 140,000 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 145,000 Programs 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 15 City of Aventura City of Excellence School Fund-190 Fiscal Year 2024/25 Revenue Projection Rationale Object Code City Manager # Category Proposal2024/25 Comment 3661955 Field Trips/Special Programs 300,000 Field Trip fees used to fund the associated frield trips for all grade levels This amount is primarily derived from revenue sharing agreements with Clear Channel for one(1)lease&Out Front for one(1)lease that generate billboard 3665000 Other Private Source Revenue 120,000 advertising revenue. 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 3811039 Transfers In 1,229,524 and a transfer in from the City to balance the budget of$929,524 Total Revenues $ 13,793,796 16 City of Aventura Aventura City of Excellence School Fund-190 K-3 Basic 5101 Fiscal Year 2024/25 190-6001-569 School 2022/23 2023/24 2023/24 2024/25 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2024 Proposal Personnel Services 1220 120 Teachers $ 2,096,577 $ 1,929,413 $ 2,097,293 $ 1,880,819 1230 130 Other Certified Instruction 269,759 215,734 222,084 223,852 1250 150 Teacher Assistant 118,573 239,791 145,910 216,487 1502 291 Bonuses 80,136 71,907 72,000 61,480 1503 291 Stipends 1,039,562 293,937 542,247 497,263 2101 221 Social Security-matching 252,003 207,318 235,584 220,313 2201 211 Pension 26,031 22,221 19,103 23,096 2301 231 Health, Life&Disability Insurance 309,088 335,030 367,479 395,531 2302 232 Dental Insurance 2,901 6,074 - - 2401 241 Workers'Compensation 2,622 37,345 12,307 35,914 2501 250 Unemployment Compensation 24,145 25,000 25,000 25,000 Subtotal A 4,221,397 $ 3,383,770 $ 3,739,007 $ 3,579,755 Operating Expenditures 3435 300 Instructional Support $ - $ 45,000 $ - $ - 4001 330 Travel/Conferences/Training 1,124 12,000 16,110 5,000 4101 370 Communication Services 840 840 840 840 5290 590 Other Materials&Supplies 32,181 51,500 52,760 41,000 5299 790 Miscellaneous Expense 5,176 - - - 5410 521 Memberships/Dues/Subscription 3,984 1,500 1,500 1,500 5411 520 Textbooks 124,976 108,000 119,675 70,000 Subtotal A 168,281 $ 218,840 $ 190,885 $ 118,340 Total K-3 Basic 5101 $ 4,389,677 $ 3,602,610 $ 3,929,892 $ 3,698,095 17 City of Aventura City of Excellence School Fund-190 K-3 Basic 5101 Fiscal Year 2024/25 Budget Justifications City Manager Object Proposal Code# Category 2024/25 Comment 1220 Teachers $ 1,880,819 (32)Teachers 1230 Other Certified Instruction 223,852 (1)Assistant Principal, (1)ESE Teacher&(1)Instructional Counselor (5) Teacher Assistants (Part-time), (1) Administrative Assistant & (2) Hall 1250 Teacher Assistant 216,487 Monitor funded with Miami-Dade County Referendum 1502 Bonuses 61,480 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 497,263 as coaching sports and leading afterschool clubs and activities 2101 Social Security-matching 220,313 Social Security&Medicare Taxes 2201 Pension 23,096 Estimated pension contribution Estimated annual employee costs for health,life,dental&disability insurance 2301 Health,Life&Disability Insurance 395,531 benefits 2401 Workers'Compensation 35,914 Allocated cost of workers'compensation premiums 2501 Unemployment Compensation 25,000 Allocated cost of of unemployment compensation Funding for High Impact, National,State,and Local conference attendance,i.e. Solution Tree Professional Learning Communities at Work (Fall 2024), Cambridge Curriculum Implementation Conference(Fall 2024). Participants are always expected to teach peers based on the lessons learned, which is 4001 Travel/Conferences/Training 5,000 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 suppot Kindergarten through Third Grade (K - 3) i.e. 5290 Other Materials&Supplies 41,000 markers,crayons,paper,etc. Membership in National,State,and Local organizations as well as subscriptions to peer-reviewed periodicals,i.e.Scholastic,Association of 5410 Memberships/Dues/Subscription 1,500 Middle Level Educators and National Association for Gifted Children Costs associated with the purchase of textbooks and instructional materials for 5411 1 Textbooks 70,000 Kindergarten through Third Grade(K-3) Total K-3 Expenditures $ 3,698,095 18 City of Aventura Aventura City of Excellence School Fund -190 4-8 Basic 5102 Fiscal Year 2024/25 190-6002-569 School 2022/23 2023/24 2023/24 2024/25 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2024 Proposal Personnel Services 1220 120 Teachers $ 2,515,806 $ 2,632,430 $ 2,840,828 $ 2,472,142 1230 130 Other Certified Instruction 172,779 163,404 139,106 235,637 1250 150 Teacher Assistant 23,159 98,400 88,622 73,800 1502 291 Bonuses 92,471 98,054 98,054 83,837 1503 291 Stipends 1,480,616 442,912 825,784 739,173 2101 221 Social Security-matching 315,796 255,322 305,418 275,751 2201 211 Pension 29,080 28,140 29,255 28,055 2301 231 Health, Life&Disability Insurance 310,712 420,698 367,210 437,639 2302 232 Dental Insurance 2,344 6,675 - - 2401 241 Workers'Compensation 3,334 45,410 13,627 43,199 2501 250 Unemployment Compensation 27,083 22,000 28,000 28,000 Subtotal $ 4,973,182 $ 4,213,445 $ 4,735,904 $ 4,417,233 Operating Expenditures 3190 310 Other Professional Services $ 1,566 $ - $ - $ - 3435 300 Instructional Support - 55,000 - - 4001 330 Travel/Conferences/Training 147,304 18,000 151,735 20,000 4101 370 Communication Services 840 840 840 840 5290 590 Other Materials&Supplies 90,826 77,100 90,000 72,000 5299 790 Miscellaneous Expense 1,108 - - - 5410 521 Memberships/Dues/Subscription 2,934 - - - 5411 520 Textbooks 512,540 170,000 521,765 100,000 5901 791 Athletic Activities 29,691 25,000 35,000 25,000 Subtotal A 786,809 $ 345,940 $ 799,340 $ 217,840 Total 4-8 Basic 5102 $ 5,759,991 $ 4,559,385 $ 5,535,244 $ 4,635,073 19 City of Aventura City of Excellence School Fund-190 4-8 Basic 5102 Fiscal Year 2024/25 Budget Justifications City Manager Object Proposal Code# Category 2024/25 Comment 1220 Teachers $ 2,472,142 (43)Teachers (1)Assistant Principal, (1)Math Coach&(1)Student Engagement Coordinator 1230 Other Certified Instruction 235,637 funded by Miami-Dade County Referendum (1)Communication Specialist/Instructional Assistant&(2)Hall Monitors funded 1250 Teacher Assistant 73,800 with Miami-Dade County Referendum 1502 Bonuses 83,837 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 739,173 as coaching sports and leading afterschool clubs and activities 2101 Social Security-matching 275,751 Social Security&Medicare taxes 2201 Pension 28,055 Estimated pension contribution Estimated annual employee costs for health,life,dental&disability insurance 2301 Health,Life&Disability Insurance 437,639 benefits 2401 Workers'Compensation 43,199 Allocated cost of workers'compensation premiums 2501 Unemployment Compensation 28,000 Allocated cost of of unemployment compensation Funding for High Impact, National,State,and Local conference attendance,i.e. Solution Tree Professional Learning Communities at Work (Fall 2024), Cambridge Curriculum Implementation Conference (Fall 2024) and Project Based Learning (Summer 2024). Participants are always expected to teach peers based on the lessons learned, which is facilitated through professional 4001 Travel/Conferences/Training 20,000 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. 5290 Other Materials&Supplies 72,000 paper,pens,markers,etc. Costs associated with the purchase of textbooks and instructional materials for Fourth through Eighth Grade(4th-8th). Math textbook purchase for FY 23/24 was for a five(5)year adoption thus reducing FY 24/25 and FY 25/26. ELA textbook purchased in FY 2022/23 was for a five(5)year subscription thus 5411 Textbooks 100,000 reducing FY 2023/24&FY 2024/25 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 $ 4,635,073 20 City of Aventura Aventura City of Excellence School Fund -190 Exceptional Student Program 5250 Fiscal Year 2024/25 190-6003-569 School 2022/23 2023/24 2023/24 2024/25 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2024 Proposal Personnel Services 1220 120 Teachers $ 117,730 $ 164,947 $ 125,914 $ 185,713 1230 130 Other Certified Instruction 76,846 79,680 87,830 83,126 1502 291 Bonuses 8,225 6,537 6,537 5,589 1503 291 Stipends 110,872 23,016 44,572 41,710 2101 221 Social Security-matching 26,871 20,975 20,261 24,184 2201 211 Pension 2,186 1,835 847 2,070 2301 231 Health, Life&Disability Insurance 22,994 19,252 21,326 37,783 2302 232 Dental Insurance 353 675 - - 2401 241 Workers'Compensation 196 3,914 1,026 4,302 2501 250 Unemployment Compensation - 300 2,600 2,600 Subtotal $ 366,273 $ 321,131 $ 310,913 $ 387,077 Operating Expenditures 3190 310 Prof&Tech Services-SPED $ 165,221 $ 125,000 $ 170,000 $ 150,000 4001 330 Travel/Conferences/Training 12,757 5,000 11,000 5,000 5290 590 Other Materials&Supplies 6,512 6,400 6,400 5,000 Subtotal $ 184,489 $ 136,400 $ 187,400 $ 160,000 Total Exceptional Student Program 5250 $ 550,762 $ 457,531 $ 498,313 $ 547,077 21 City of - Aventura City of Excellence School Fund-190 Exceptional Student Program 5250 Fiscal Year 2024/25 Budget Justifications City Manager Object Proposal Code# Category 2024/25 Comment 1220 Teachers $ 185,713 (3)Teachers 1230 Other Certified Instruction 83,126 (1)Dean of Student Services 1502 Bonuses 5,589 Bonus associated with A+rating 1503 Stipends 41,710 Miami-Dade County Referendum Stipend/Eligible Teacher funding 2101 Social Security-matching 24,184 Social Security&Medicare taxes 2201 Pension 2,070 Estimated pension contribution Estimated annual employee costs for health, life, dental & disability insurance 2301 Health,Life&Disability Insurance 37,783 benefits 2401 Workers'Compensation 4,302 Allocated cost of workers'compensation premiums 2501 Unemployment Compensation 2,600 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 150,000 required services presented in the a student's Individual Education Plan(IEP) Funding for High Impact, National,State,and Local conference attendance,i.e. University of Miami Autism and Related Disabilities training (Fall 2024) and ADHD Training (2024-2025). Participants are expected to teach peers based on the lessons learned, which is facilitated through professional development 4001 Travel/Conferences/Training 5,000 days. Administrative supplies,classroom decorations,teacher resources, documentation and filing materials,and general materials that support the 5290 Other Materials&Supplies 5,000 1 Exceptional Student Population Total Exceptional Student Program Expenditures $ 547,077 22 City of Aventura Aventura City of Excellence School Fund -190 Substitute Teachers 5901 Fiscal Year 2024/25 190-6004-569 School 2022/23 2023/24 2023/24 2024/25 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2024 Proposal Personnel Services 1220 120 Teachers $ 179,018 $ 141,989 $ 241,405 $ 150,568 1502 291 Bonuses 3,018 - - - 1503 291 Stipends 12,927 - 7,000 - 2101 221 Social Security-matching 21,753 10,862 19,003 11,519 2201 211 Pension 1,489 1,065 - 851 2301 231 Health, Life&Disability Insurance 11,036 14,796 14,016 7,856 2302 232 Dental Insurance 294 329 - - 2401 241 Workers'Compensation 127 2,272 1,026 2,409 2501 250 Unemployment Compensation 6,364 5,700 7,000 7,000 Subtotal $ 236,027 $ 177,013 $ 289,450 $ 180,203 Operating Expenditures 3435 300 Instructional Support $ 83,651 $ 55,000 $ 120,000 $ 60,000 Subtotal A 83,651 $ 55,000 $ 120,000 $ 60,000 Total Substitute Teachers 5901 $ 319,678 $ 232,013 $ 409,450 $ 240,203 23 City of Aventura City of Excellence School Fund-190 Substitute Teachers 5901 Fiscal Year 2024/25 Budget Justifications City Manager Object Proposal Code# Category 2024/25 Comment 1220 Teachers $ 150,568 (3)Permanent Subs&additional funding for Pool Subs as needed 2101 Social Security-matching 11,519 Social Security&Medicare taxes 2201 Pension 851 Estimated pension contribution Estimated annual employee costs for health,life,dental&disability insurance 2301 Health,Life&Disability Insurance 7,856 benefits 2401 Workers'Compensation 2,409 Allocated cost of workers'compensation premiums 2501 Unemployment Compensation 7,000 Allocated cost of of unemployment compensation 3435 Instructional Support 60,000 Costs associated with contracted substitutes and supplemental supervision Total Substitute Teachers Expenditures $ 240,203 24 City of Aventura Aventura City of Excellence School Fund -190 Instructional Media Services 6200 Fiscal Year 2024/25 190-6005-569 School 2022/23 2023/24 2023/24 2024/25 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2024 Proposal Personnel Services 1230 130 Other Certified Instruction $ 31,026 $ 74,992 $ 71,734 $ 76,503 1502 291 Bonuses 503 - - - 1503 291 Stipends 21,505 - 1,162 - 2101 221 Social Security-matching 7,810 5,737 5,577 5,853 2201 211 Pension 549 378 473 400 2301 231 Health, Life&Disability Insurance 19,561 17,299 25,529 18,623 2302 232 Dental Insurance 273 185 - - 2401 241 Workers'Compensation 81 1,200 513 1,224 2501 250 Unemployment Compensation - 200 500 550 Subtotal $ 81,308 $ 99,991 $ 105,488 $ 103,153 Operating Expenditures 5411 520 Textbooks $ 3,074 $ 3,000 $ 2,010 $ 3,000 Subtotal $ 3,074 $ 3,000 $ 2,010 $ 3,000 Total Instructional Media Services 6200 $ 84,382 $ 102,991 $ 107,498 $ 106,153 25 City of Aventura City of Excellence School Fund -190 Instructional Media Services 6200 Fiscal Year 2024/25 _ Budget Justifications City Manager Object Proposal Code# Category 2024/25 Comment 1230 Other Certified Instruction $ 76,503 (1)Media Specialist&(1)Media Assistant(Part-time) 2101 Social Security-matching 5,853 Social Security&Medicare taxes 2201 Pension 400 Estimated pension contribution Estimated annual employee costs for health,life,dental&disability insurance 2301 Health,Life&Disability Insurance 18,623 benefits 2401 Workers'Compensation 1,224 Allocated cost of workers'compensation premiums 2501 Unemployment Compensation 550 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 $ 106,153 26 City of Aventura Aventura City of Excellence School Fund -190 School Administration 7300 Fiscal Year 2024/25 190-6006-569 School 2022/23 2023/24 2023/24 2024/25 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2024 Proposal Personnel Services 1201 100 General $ 18,107 $ - $ - $ 1211 110 Administrators 217,517 206,508 193,986 207,763 1260 160 Other Support Personnel 425,304 410,214 398,298 369,761 1502 291 Bonuses 20,106 - - - 1503 291 Stipends 50,127 - 3,750 - 2101 221 Social Security-matching 61,381 47,179 45,597 44,181 2201 211 Pension 25,028 22,957 21,713 23,287 2301 231 Health, Life&Disability Insurance 50,244 61,942 49,281 79,426 2302 232 Dental Insurance 776 1,190 - - 2401 241 Workers'Compensation 3,826 12,245 5,656 10,389 2501 251 Unemployment Compensation 6,805 6,275 7,000 7,000 Subtotal A 879,222 $ 768,510 $ 725,281 $ 741,807 Operating Expenditures 3114 750 After School Programs $ 108,198 $ 80,000 $ 108,198 $ 110,000 3190 310 Other Professional Services 7,021 - 8,624 8,650 4001 330 Travel/Conferences/Training 39,134 15,000 33,355 25,000 4041 201 Automobile Allowance 5,400 5,400 5,400 5,400 4101 370 Communication Services 2,940 1,440 1,440 840 4855 790 Field Trips/School Events 137,786 125,000 300,000 300,000 4856 790 Special Events 176,222 140,000 140,000 140,000 5290 590 Other Materials&Supplies 48,551 23,000 23,000 19,100 5410 521 Memberships/Dues/Subscription 900 3,000 8,055 15,000 Subtotal A 526,151 $ 392,840 $ 628,072 $ 623,990 Total School Administration 7300 $ 1,405,373 $ 1,161,350 $ 1,353,352 $ 1,365,797 27 City of - Aventura City of Excellence School Fund-190 School Administration 7300 Fiscal Year 2024/25 Budget Justifications City Manager Object Proposal Code# Category 2024/25 Comment 1211 Administrators $ 207,763 (1)Principal&(1)Dean (1)Administrative Secretary,(1)Business Manager,(1)Network/Computer Technician,(2)Receptionist,(1)Registrar/Compliance/ESE Support&(1) 1260 Other Support Personnel 369,761 School Nurse 2101 Social Security-matching 44,181 Social Security&Medicare taxes 2201 Pension 23,287 Estimated pension contribution Estimated annual employee costs for health,life,dental&disability insurance 2301 Health,Life&Disability Insurance 79,426 benefits 2401 Workers'Compensation 10,389 Allocated cost of workers'compensation premiums 2501 Unemployment Compensation 7,000 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 110,000 and cheeleading 3190 Other Professional Services 8,650 Funding for Security Management&Software Fees Funding for High Impact, National, State, and Local conference attendance, i.e. Cambridge Curriculum Conference (Summer 2024)and Summer Principals and Assistant Principals Leadership Academy (Summer 2024). Participants are expected to teach peers based on the lessons learned, which is facilitated 4001 Travel/Conferences/Training 25,000 through professional development days. 4041 Automobile Allowance 5,400 Principal receives$450/month for an automobile allowance 4101 Communication Services 840 Principal cell phone allowance-$70/month Costs associated with student field trips.This line item has offsetting revenue 4855 Field Trips/School Events 300,000 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 19,100 materials,and general materials that support 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 and Education Week. Included in this amount is $12,000 for the Cambridge International 5410 Memberships/Dues/Subscription 15,000 Education Annual Fee. Total School Administration Expenditures $ 1,365,797 28 City of - Aventura City of Excellence School Fund -190 Pupil Transit Services 7800 Fiscal Year 2024/25 190-6007-569 School 2022/23 2023/24 2023/24 2024/25 Account Object Actual Adopted Projected City Manager # Code Descript' Amount Budget 6/30/2024 Proposal 3190 310 Prof&Tech Services $ 369,709 $ 381,775 $ 465,850 $ 296,000 otal Pupil Transit Services 7800 $ 369,709 $ 381,775 $ 465,850 $ 296,000 29 City of Aventura City of Excellence School Fund-190 Pupil Transit Services 7800 Fiscal Year 2024/25 Budget Justifications City Manager Object Proposal Code# Category 2024/25 Comment Estimated costs of bus transportation for students. Included in this is the base 3190 Prof&Tech Services $ 296,000 rate and afternoon double runs for two(2)of the three(3)buses contracted. Total Pupil Transit Services Expenditures $ 296,000 30 City of Aventura Aventura City of Excellence School Fund -190 Operation of Plant 7900 Fiscal Year 2024/25 190-6008-569 School 2022/23 2023/24 2023/24 2024/25 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2024 Proposal Personnel Services 1260 160 Other Support Personnel $ 181,963 $ 158,266 $ 153,889 $ 157,816 1401 160 Overtime 4,497 3,500 4,500 5,000 1410 160 Holiday Pay - - 198 - 1502 291 Bonuses 2,515 - - - 2101 221 Social Security-matching 14,415 12,375 12,132 12,455 2201 211 Pension 7,434 30,565 36,369 37,481 2301 231 Health, Life&Disability Insurance 14,279 39,646 56,971 50,553 2401 241 Workers'Compensation 6,965 10,551 10,217 11,207 Subtotal $ 232,068 $ 254,903 $ 274,276 $ 274,512 Operating Expenditures 3120 310 Legal Fees $ 10,813 $ - $ - $ - 3148 312 Planning/Management Fee-CSUSA 306,000 306,000 306,000 306,000 3149 310 MDCPS Administrative Fee 162,354 169,014 170,983 176,698 3201 312 Accounting&Auditing Fees 11,000 11,000 11,000 11,000 3431 310 Contract-Food Services 234,560 250,000 229,300 230,000 4101 370 Communication Services 68,260 80,000 75,000 75,000 4301 430 Electricity 159,029 175,000 165,000 175,000 4320 380 Water 65,277 60,000 62,000 65,000 4440 360 Office Equip-Leasing Expense 30,128 30,000 30,200 31,000 4501 320 Insurance&Bond Premium 116,957 105,000 117,300 117,300 4620 350 Contract-Building Maintenance 255,001 207,000 407,400 396,500 4635 350 Repairs&Maintenance 166,935 95,000 228,000 198,138 5120 510 Computer Supplies/Software 31,816 52,900 60,000 63,000 5290 590 Other Materials&Supplies 4,567 5,000 5,000 5,500 Subtotal A 1,622,696 $ 1,545,914 $ 1,867,183 $ 1,850,136 • 5905 790 AACC Expenses $ 10,848 $ 15,200 $ 14,750 $ 15,000 9129 921 Lease Payments to City Debt Svice Fund 444,000 444,000 444,000 444,000 Subtotal $ 454,848 $ 459,200 $ 458,750 $ 459,000 Total Operation of Plant 7900 $ 2,309,612 $ 2,260,017 $ 2,600,208 $ 2,583,648 31 City of Aventura City of Excellence School Fund-190 Operation of Plant 7900 Fiscal Year 2024/25 Budget Justifications City Manager Object Proposal Code# Category 2024/25 Comment (1)School Resource Officer funded by Safe Schools from the FEFP and Miami- 1260 Other Support Personnel $ 157,816 Dade County Referendum&(1)Trades Worker II 1401 Overtime 5,000 Estimated overtime 2101 Social Security-matching 12,455 Social Security&Medicare taxes 2201 Pension 37,481 Estimated pension contribution Estimated annual employee costs for health,life,dental&disability insurance 2301 Health,Life&Disability Insurance 50,553 benefits 2401 Workers'Compensation 11,207 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("CS USA") 2%fee that Miami-Dade County School Board charges the City for 3149 MDCPS Administrative Fee 176,698 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 230,000 the National School Lunch Program and student payments. Estimated annual costs for phone and internet services(i.e. Hotwire,Comcast, 4101 Communication Services 75,000 AT&T).Trades Worker II receives$40/month for cell phone allowance. 4301 Electricity 175,000 Estimated annual costs for electrical services based on current usage 4320 Water 65,000 Estimated annual costs for water based on current usage Estimated annual costs for leasing equipment i.e.Toshiba,Shred-It services& 4440 Office Equip-Leasing Expense 31,000 etc. Estimated costs for cyber security,directors&officers,general liability,excess 4501 Insurance&Bond Premium 117,300 liability&student accident insurance premiums Estimated costs for contractual services,i.e.janitorial cleaning,pest control, 4620 Contract-Building Maintenance 396,500 waste, burglar alarm,fire safety,elevator maintenance,etc. Estimated costs associated with various repairs and maintenance,i.e.painting, 4635 Repairs&Maintenance 198,138 public storage,building repairs,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 63,000 costs of miscellaneous cables,devices,batteries,etc. 32 City of Aventura City of Excellence School Fund -190 Operation of Plant 7900 Fiscal Year 2024/25 Budget Justifications City Manager Object Proposal Code# Category 2024/25 Comment Estimated costs for other expenditures not identified above i.e. E-rate Consulting,as well as other items that may present themselves during the 5290 Other Materials&Supplies 5,500 fiscal year 5905 AACC Expenses 15,000 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 equipment of the Aventura Charter Elementary School Total Operation of Plant Expenditures $ 2,583,648 33 City of Aventura City of Excellence School Fund -190 Capital Outlay 7400 Fiscal Year 2024125 190-6010-569 School 2022/23 2023/24 2023/24 2024/25 Account Object Actual Adopted Projected City Manager # Code Description Amount Budget 6/30/2024 Proposal OutlayCapital 6401 692 Computer Equipment>$5,000 $ 152,187 $ 180,000 $ 200,000 $ 44,000 6402 643 Computer Equipment<$5,000 190,575 338,250 488,250 277,750 6410 640 Equipment - 75,000 40,750 - 6420 640 Repairs&Replacements - 164,553 6490 640 Equipment/Other - - - - Total Capital Outlay 7400 $ 342,761 $ 593,250 $ 893,553 $ 321,750 Computer Equipment 000 This project consists of the regular replacement/upgrades of phone systems,network infrastructure and servers at ACES. (GIL#190-6010-569.64-01) Phone System Upgrade(1) $ 5,000 Replace Network Infrastructure(1) 30,000 Replace Server(s)(1) 9,000 Subtotal $ 44,000 Computer Equipment 000 This project consists of the regular replacement of computers,laptops, tablets and other items at ACES. (GIL#190-6010-569.64-02) Mobile Learning Computer Labs(1) $ 2,000 Replace AV Equipment and Smartboards(10) 40,000 Replace Color Laser Printer(1) 1,500 Replace Laptop(s)/Computer(s)(10) 13,000 Replace Security Cameras 20,000 Tablets(295) 201,250 Subtotal $ 277,750 Total Capital Outlay 7400 $ 321,750 34 City of Aventura Aventura City of Excellence School Operating and Capital Budget Fiscal Year 2024/2025 0 0 fX��CENCE SCO4S Adopting Ordinance 35 CITY OF AVENTURA ORDINANCE NO. 2024- 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 2024/2025(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 2024/2025 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. 36 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, 2024 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 2024/2025 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 37 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 Am it Bloom Commissioner Rachel S. Friedland Commissioner Billy Joel Commissioner Paul A. Kruss Commissioner Dr. Linda Marks Commissioner Michael Stern 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 Am it Bloom Commissioner Rachel S. Friedland Commissioner Billy Joel Commissioner Paul A. Kruss Commissioner Dr. Linda Marks Commissioner Michael Stern Mayor Howard S. Weinberg 38 PASSED on first reading this 18th day of April, 2024. PASSED AND ADOPTED on second reading this 13th day of June, 2024. HOWARD S. WEINBERG, ESQ. MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: CITY ATTORNEY 39 i 2 ii l'INTURA CM (ELIENCE SCK0 Aventura City of Excellence School 3333 NE 1881h Street Aventura, Florida 33180 Telephone: (305) 466-1499 Fax: (305) 466-1339 Website: www.aventuracharter.org