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Ordinance No. 2024-10 Adopting FY 2024-2025 Budget for Don Soffer Aventura High School - June 13, 2024 CITY OF AVENTURA ORDINANCE NO. 2024-10 AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED DON SOFFER AVENTURA HIGH SCHOOL BUDGET FUND 191 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 Budget for the Don Soffer Aventura High School, a copy of said budget being attached hereto and made a part hereof as specifically as if set forth at length herein, be and the same is hereby established and adopted. Section 2. Expenditure of Funds Appropriated in the Budget Authorized. Funds appropriated in the Budget may be expended by and with the approval of the City Manager in accordance with the provisions of the City Charter and applicable law. Funds of the City shall be expended in accordance with the appropriations provided in the Budget adopted by this Ordinance and shall constitute an appropriation of the amounts specified therein. Supplemental appropriations or the reduction of appropriations, if any, shall be made in accordance with Section 4.07 of the City Charter. Section 3. Budgetary Control. The Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to the Don Soffer Aventura High School Fund may not be increased or decreased without specific authorization by a duly-enacted Resolution affecting such amendment or transfer. Therefore, if requested by the Principal of Don Soffer Aventura High School, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. Section 4. Personnel Authorization. The "Personnel Allocation Summary" enumerates all authorized budgeted positions. However, if requested by the Principal of Don Soffer Aventura High School, the City Manager may amend said authorized budgeted City of Aventura Ordinance No. 2024-10 positions in order to address the operating needs of the department so long as sufficient budgeted funds are available. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said monies, but said monies shall only be disbursed and applied toward the purposes for which the said funds were received. To ensure the integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and, where appropriate, placed into separate and individual trust and/or escrow accounts from which any money drawn may only be disbursed and applied within the limitations placed upon the Gift or Grant as aforesaid. Section 6. Amendments. Upon the passage and adoption of the Don Soffer Aventura High School Fund Budget for the City of Aventura, if the City Manager determines that the Department Total will exceed its original appropriation, the City Manager is hereby authorized and directed to prepare such Ordinances as may be necessary and proper to modify any line item from the Budget hereby. Section 7. Encumbrances. All outstanding encumbrances 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. 2024-10 The foregoing Ordinance was offered by Commissioner Stern, who moved its adoption on first reading. This motion was seconded by Vice Mayor Kruss, 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 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 Vice Mayor Dr. Marks, 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. 2024-10 /'HOOVWA�'RD S. "WE INBERG, ESQ. MAYOR ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: ROBERT MEYERS CITY ATTORNEY WEISS SEROTA HELFMAN COLE + BIERMAN, P.L. Page 4 of 4 City of Aventura 0 Don Soffer Aventura High School Fund Budget Fiscal Year 2024/2025 SON SOFFF,Q G O cc2 �O Rq HI4pbk� GN CHARTER SCHOOLS. (USA City of Aventura Don Soffer Aventura High School Operating and Capital Budget Fiscal Year 2024/2025 J G O BRA G� 5 HI City Commission/Governing Board Mayor Howard S. Weingberg, ESQ. Commissioner Amit Bloom Commissioner Rachel Friedland, ESQ. Commissioner Billy Joel Commissioner Paul A. Kruss Commissioner Dr. Linda Marks Commissioner Michael Stern City Manager Ronald J. Wasson Principal Dr. Geoff McKee Planning/Management Services Provided b Charter Schools USA �0�1 SOFFF� D -j G O c2 �o Rq HIGN This page has intentionally been left blank City of Aventura Don Soffer Aventura High School Operating and Capital Budget Fiscal Year 2024/2025 Table of Contents Charter Schools USA's Budget Message..............................................................................................i-iv Comparative Personnel Allocation Summary.....................................................................................iii Full-Time Staff Comparison Chart...............................................................................................................iii Introduction...........................................................................................................................................................1-3 Mission Statement, Vision Statement, and Commitment Statement..........................2 Organization and Operations..................................................................................................................3 Fund Description&Summary..............................................................................................................5-6 Revenue Projection &Rationale.........................................................................................................7-10 Budgetary Account Summary by Expenditure Function............................................11-14 DSAHS Instructional Pay-for-Performance Plan..............................................................15-17 AdoptingOrdinance.................................................................................................................................19-23 OON SOFFF� G O c2 �o �� 5G Rq HIGNk This page has intentionally been left blank MEMORANDUM TO: City Commission/Governing Board Ronald J. Wasson, City Manager FROM: Dr. Geoff McKee, Principal, Don Soffer Aventura High School Ayanna Jeffrey, Sr. Accounting Analyst, Charter Schools USA DATE: June 7, 2024 SUBJECT: Proposed 2024/2025 Don Soffer Aventura High School Budget Revised Attached is the proposed 2024/2025 Don Soffer Aventura High School ("DSAHS") Fund Budget (Fund 191) which will be effective from July 1, 2024—June 30, 2025. This represents DSAHS' 6t" full year of operations. The budget was designed to meet the educational requirements that accommodate 9t" through 12t" grade students, while continuing to employ staff that possess the leadership qualities that will help DSAHS achieve full enrollment over the next year. Budget Implications Resulting from the Coronavirus ("COVID-19") Pandemic 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. ESSER grant related revenue and expenditures are not included in the FY 2024/25 budget as the Federal funding program ends on 9/30/2024 and all approved expenditures will be completed by the end of School Year 2023/24. The budget was prepared in a collaborative effort by CSUSA, including their Sr. Accounting Analyst, staff members from several different divisions, and the DSAHS Principal. In addition, the budget has also been reviewed by the City Manager, Finance Director and Budget Manager. The budget will appear on first and second reading on April 18t" and June 13t", 2024, respectively. i The following are the major highlights of the 2024/2025 budget: • The school budget is based on a projected enrollment of 800 9t", 10t", 11t" and 12t" grade students. This is the school's third year of full enrollment. • No City subsidy is budgeted for the FY2024-2025 year. • Includes 62.5 full-time equivalent employees at a projected cost of $6,261,996 and is summarized by class and category below: 2023-24 2024-25 Job Class Category Projected Proposed Change Administrative Staff Full-time 14.0 13.0 (1.0) Part-time - 0.5 0.5 Subtotal 14.0 13.5 (0.5) Instructional Staff Full-time 47.0 49.0 2.0 Part-time - - - Subtotal 47.0 49.0 2.0 Total Frn ployees 61.0 62.5 1.5 • Vendor Services includes contracted pupil transportation for two (2) buses to transport students that live two (2) miles or more from the School at a cost of$187,063. • In order to continue enhancing the instructional experience designed to prepare the students for the future, $252,867 has been budgeted for textbooks, reference books and instructional licenses under Instructional Expenditures. • $60,000 is included in Office Equipment- Leasing Expenditures for lease of the portable units. Capital expenditures of $117,906 is budgeted for costs associated with Computer hardware and software, IT Infrastructure and FF&E (i.e. Classroom Furniture). Compensation for Personnel Services Total Compensation for Personnel Services is budgeted at $6,261,996 or 62.4% of the total budget or 62.2% of total operating revenue. This category includes 62.5 full-time equivalent employees, including 13.5 administrative staff positions and 49 instructional staff positions as is detailed below. In order to maintain, attract, and retain highly qualified teachers, salaries for this category reflect the school's proposed Pay Plan and stipends of$900,547 as a result of the Miami-Dade County Referendum. All employees are under contract with CSUSA. ii Comparative Personnel Allocation Summary 3- Year Presentation 2022-23 2023-24 2024-25 Actual Projected Proposed Full- Part- Full- Part- Full- Part- Job Class Time Time Total Time Time Total Time Time Total Administrative Staff Principal 1.0 1.0 1.0 1.0 1.0 1.0 Assistant Principal 2.0 2.0 2.0 2.0 2.0 2.0 Dean of Student Affairs - - - - - - Snr Community Relations Specialist - - 1.0 1.0 1.0 1.0 School Operations Administrator 1.0 1.0 1.0 1.0 1.0 1.0 Office Manager 1.0 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 1.0 - 0.5 0.5 Receptionist 1.0 1.0 1.0 1.0 1.0 - 1.0 Enrollment Management 1.0 1.0 1.0 1.0 1.0 1.0 Guidance Counselor 3.0 3.0 3.0 3.0 3.0 3.0 CAPAdvisor - - - - - - IT Support 1.0 1.0 1.0 1.0 1.0 1.0 Nurse 1.0 1.0 1.0 1.0 1.0 1.0 Subtotal 13.0 13.0 14.0 14.0 13.0 0.5 13.5 Instructional Staff Teachers(9-12) 42.0 42.0 42.0 42.0 44.0 - 44.0 ESE/Special Education Teachers 2.0 2.0 3.0 3.0 3.0 3.0 Curriculum Resource Teacher 1.0 1.0 1.0 1.0 1.0 1.0 Athletic Director 1.0 1.0 1.0 1.0 1.0 1.0 Subtotal 46.0 46.0 47.0 47.0 49.0 49.0 Total 59.0 59.0 61.0 61.0 62.0 0.5 62.5 Full-Time Staff Comparison 62.0 61.5 61.0 60.5 60.0 59.5 59.0 58.5 58.0 57.5 2022/23- 2023/24- 2024/25- Actual Projected Proposed III The total proposed budget for 2024/2025, is $10,029,945 and is broken down into the following categories: Category Amount % Compensation $ 6,261,996 62.4% Professional Services 924,792 9.2% Vendor Services 1,055,620 10.5% Administrative Expenditures 57,608 0.6% Instructional Expenditures 783,202 7.8% Other Operating Expenditures 452,373 4.5% Fixed Expenditures 376,448 3.8% Capital Outlay 117,906 1.2% Tota 1 $ 10,029,945 100.0% Expenditures by Category Other Operating Instructional Expenditures Fixed Expenditures Expenditures 4 5% I 3.8% Capital Outlay 7.8% 1.2% Administrative Expenditures 0.6% Vendor Services / 10.5% / Compensation Professional Services 62.4% 9.2% Summary I am pleased to submit the detailed budget contained within this document and its related funding levels representing the City's continued commitment to support the Mission and Vision for Don Soffer Aventura High School as outlined on page 2. The City Commission, acting in its capacity as the Don Soffer Aventura High School Governing Board met during a Governing Board Meeting on April 18, 2024 to review the proposed budget document in detail. A second meeting will take place on June 13, 2024. Please refer any questions relating to the enclosed budget to the City Manager's attention. Respectfully submitted, Dr. Geoff McKee A nna Jeffrey Principal, Don Soffer Aventura High School Sr. Accounting Analyst, CSUSA iv City of Aventura Don Soffer Aventura High School Operating and Capital Budget Fiscal Year 2024/2025 OON SOFFF�' D j � � O BRA G� � HI Introduction 1 City of Aventura Don Soffer Aventura High School OOr1 SOFFFR J A G'QA H 16N Mission Statement Don Soffer Aventura High School will provide a rigorous, college preparatory curriculum for the community that ensures each student develops their individual academic talents and leadership skills to become well-rounded citizens primed for excellence. Vision Statement Don Soffer Aventura High School will continually adopt innovative instructional methods and technology designed for the digital native learning styles of the 21s' century students. The School will revolutionize instruction and be recognized as a pioneer in modern high school education. Commitment Statement At Don Soffer Aventura High School, students will be empowered to discover their passion, choose their path and define their future. 2 City of Aventura Don Soffer Aventura High School oON soppF, J GRA HIGN� Organization and Operations The School is a special revenue fund found within the City's financial statements. The School commenced operations in the City in August 2019 and for the 2024/2025 school year will offer classes for 91h through 121h grades with a projected enrollment of 800 students. The School is funded by public funds based on enrollment and may be eligible for grants in accordance with state and federal guidelines, including food service and capital outlay. The School can accept private donations and the City can incur debt for its operations. Reporting Entity The School operates under a charter granted by the sponsoring school district,the Miami- Dade County Public School District (the"District").The current charter is effective until June 30, 2034 but provides for a renewal of up to 15 years by mutual agreement of both parties. In August 2019, the School opened its doors to 200 91h graders. In August 2020, the School expanded its enrollment to 415 students to include loth grade. In August 2021, the school expanded its enrollment to 620 to include 111h grade and in August 2022, expanded its enrollment to 800 to include 121h grade with approximately 200 students for each grade level. The School is owned by the City and is operated through a management agreement as described below. The School is part of the City's government and is not a separate legal entity or otherwise organized apart from the City. The City was incorporated in November 1995 and operates under a Commission-Manager form of government. Management Agreement The City previously entered into a management agreement with Charter Schools USA, Inc. ("CSUSA") to provide those services necessary to organize, manage, staff, operate and maintain the School. The agreement expires on June 30, 2024, with a five-year renewal option by mutual agreement of both parties and provided that the District extends the charter granted to the City. Total management fees projected to be paid to the management company for fiscal year 2024/2025 are $604,122.The other expenditures that are reimbursed to CSUSA from the City relate to teachers' salaries, benefits and all related operational costs. 3 �pN soFFF�4 D j G O c2 �O Rq HIGN This page has intentionally been left blank 4 City of Aventura Don Soffer Aventura High School Operating and Capital Budget Fiscal Year 2024/2025 OON SOFFF�' D j � � O BRA G� � HI Fund Description Summary 5 City of er Aventura High Schoo Fund-191 Fiscal Year 2024/2025(July 1 -June 30) Budget Category Summary Fund Description This fund accounts for operating and capital revenues and expenditures associated with the Don Soffer Aventura High School. In accordance with their Management Agreement with the City, Charter Schools USA, is responsible for the School's budgetary, accounting, auditing and financial reporting functions. 2023/24 2023/24 2024/25 2022/23 Adopted Projected Proposed Category Actual Budget Forecast Budget Revenue Projections Operating Revenue $ 10,377,409 $ 9,131,109 $ 10,345,407 $ 10,068,692 City Subsidy(Advance from the City's General Fund) - - - - Total Revenues $ 10,377,409 $ 9,131,109 $ 10,345,407 $ 10,068,692 Expenditures Operating Expenditures $ 8,516,785 $ 8,682,145 $ 9,092,479 $ 9,912,039 Capital Expenditures 418,791 112,500 132,543 117,906 CSUSA Subsidy to offset Professional Services - - - - Total Expenditures $ 8,935,576 $ 8,794,645 $ 9,225,022 $ 10,029,945 Revenues over/(under) Expenditures $ 1,441,833 $ 336,464 $ 1,120,385 $ 38,747 6 City of Aventura Don Soffer Aventura High School Operating and Capital Budget Fiscal Year 2024/2025 OON SOFFF�' D J V0 O BRA G� � HI Revenue Projection Rationale 7 ADOPTED PROJECTED PROPOSED Don Soffer Aventura High School ACTUAL BUDGET FORECAST BUDGET Proposed Budget Total Number of Students 805 800 829 800 Forecasted Average FTE per Student $ 7,371.14 $ 7,388.44 $ 7,691.40 $ 7,949.07 REVENUE: Operating Revenue FTE $ 5,933,768 $ 5,910,752 $ 6,372,325 $ 6,359,258 Capital Outlay 398,960 422,784 488,448 747,200 NSLP Revenue 92,656 68,124 74,745 72,130 Food Services 88,781 90,377 120,014 115,816 City's Intersection Safety Camera Program* 150,000 - - - Grants 922,493 675,817 883,662 - Miscellaneous Revenue 59,857 - 4,842 14,800 Internal Funds Revenue**** - 63,255 - - Other Program Revenue: AP/AICE 1,214,761 1,200,000 1,200,000 1,600,000 Refrendum Stipends 1,516,134 700,000 1,201,370 1,159,488 Total Operating Revenue $ 10,377,409 $ 9,131,109 $ 10,345,407 $ 10,068,692 Other Non-Revenue City Subsidy* Advance from the City's General Fund $ $ $ $ Total Revenues $ 10,377,409 $ 9,131,109 $ 10,345,407 $ 10,068,692 The remainder of this page has intentionally been left blank 8 Revenue Projection Rationale Fiscal Year 2024/2025 Revenues The total revenues available for allocation in the 2024/2025 proposed budget are anticipated to be $10,068,692. This is a net increase of $937,583 or 10.3% compared to the prior year's budget primarily due to increased Advanced Placement/Advanced International Certificate of Education "AP/RICE" and Referendum revenues, as well as the FTE rate per student. Operating Revenue FTE- totals $6,359,258 and is based on an average of $7,949.07/student and includes the transportation reimbursement component. This revenue category is anticipated to increase by $448,506 or 7.6% in comparison to the prior years adopted budget. Capital Outlay-totals$747,200 and is projected to increase in comparison to the adopted budget and year-end forecast at $934/student. This is based on estimates from Miami-Dade County. NSLP Revenue - totals $72,130 and represents an estimate for reimbursement by the National School Lunch Program ("NSLP") for low-cost or free meals that are provided to students who qualify for the federally assisted meal program. This revenue category is projected based on current year reimbursement rates and assumes consistent eligibility year-over-year in the student population. Food Services - totals $115,816 and represents an estimate for un-subsidized meals purchased by students. This revenue category increased year-over-year in line with the current year student participation rate and revenues. Grants - The current anticipated impact from Grant Funding provided by Federal and State governments in response to the COVID-19 pandemic is $0 in the 2024/2025 proposed budget as the Federal funding program ends on 9/30/2024 and all approved expenditures will be completed by the end of School Year 23/24. 9 Other Program Revenue - totals $2,759,488 consisting of $1,600,000 in additional FTE Revenue that is expected be awarded to the DSAHS from students passing the Cambridge and Advanced Placement Exams and $1,159,488 in Miami-Dade County Referendum revenue that will be used for security personnel and teacher stipends. The rest of this page has intentionally been left blank 10 City of Aventura Don Soffer Aventura High School Operating and Capital Budget Fiscal Year 2024/2025 OON SOFFF�' D j � � O BRA G� � HI Budgetary Account Summary by Expenditure Function 11 ADOPTED PROJECTED PROPOSED Don Soffer Aventura High School ACTUAL BUDGET FORECAST BUDGET Proposed Budget EXPENDITURES Administrative Staff Principal 1.0 1.0 1.0 1.0 Assistant Principal 2.0 2.0 2.0 2.0 Senior Community Relations Specialist - - 1.0 1.0 School Operations Administrator 1.0 1.0 1.0 1.0 Office Manager 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 0.5 Receptionist 1.0 1.0 1.0 1.0 Enrollment Management 1.0 1.0 1.0 1.0 Guidance Counselor 3.0 3.0 3.0 3.0 IT Support 1.0 1.0 1.0 1.0 Nurse 1.0 1.0 1.0 1.0 Subtotal Administrative Staff 13.0 $ 788,436 13.0 $ 839,432 14.0 $ 896,363 13.5 $ 990,518 Instructional Staff Teachers(9-12) 42.0 44.0 42.0 44.0 ESE/Special Education Teachers 2.0 3.0 3.0 3.0 Curriculum Resource Teacher 1.0 1.0 1.0 1.0 Athletic Director 1.0 1.0 1.0 1.0 Subtotal Instructional Staff 46.0 $ 2,877,149 49.0 $ 3,174,148 47.0 $ 2,967,087 49.0 $ 3,146,447 Tutoring $ 73,107 $ 76,862 $ 76,862 $ 76,862 Bonuses 204,566 91,954 91,954 127,870 Stipends 1,056,218 690,737 1,156,679 1,101,171 Benefits 306,422 325,783 341,252 398,065 Workers'Compensation 12,591 18,107 8,876 16,522 Payroll Taxes 386,884 423,072 449,518 404,541 Subtotal $ 2,039,787 $ 1,626,514 $ 2,125,141 $ 2,125,031 Total Compensation 59.0 $ 5,705,372 62.0 $ 5,640,094 61.0 $ 5,988,591 62.5 $ 6,261,996 12 ADOPTED PROJECTED PROPOSED Don Soffer Aventura High School ACTUAL BUDGET FORECAST BUDGET Proposed Budget-Continued Professional Services Management Fee $ 375,696 $ 375,696 $ 375,696 $ 604,122 Legal Fees 19,062 11,582 11,529 11,529 Fee to County Board 112,648 92,292 94,244 99,363 Outside Staff Development 17,627 28,925 32,950 53,160 Accounting Services-Audit 11,850 11,850 11,850 11,900 Professiona I Fees-Other 24,689 7,155 7,311 7,311 Computer Services Fees 103,915 100,000 106,876 118,400 Advertising/Marketing Expenditure 9,172 20,221 20,221 19,007 Subtotal Professional Services $ 674,659 $ 647,720 $ 660,677 $ 924,792 Vendor Services Contracted Pupil Transportation $ 139,631 $ 172,552 $ 172,552 $ 187,063 Contracted Mental Health 97,092 80,157 80,158 80,158 Extra-Curricular Activity Events&Transportation 139,046 155,000 155,000 166,234 Contracted Food Services 151,610 141,180 169,747 163,809 Drug Testing Fees 595 245 245 245 Licenses&Permits 1,375 2,012 2,012 2,012 Contracted Custodial Services 213,602 257,081 257,081 256,701 Contracted Security 151,731 182,828 182,827 199,398 Subtotal Vendor Services $ 894,713 $ 991,055 $ 1,019,622 $ 1,055,620 Administration Expenditures Travel $ 5,641 $ 7,736 $ 10,083 $ 10,083 Meals 837 818 1,034 1,034 Lodging 6,268 3,832 8,486 8,486 Business Expenditure-Other 73 153 1,287 1,287 Dues&Subscriptions 4,653 4,379 4,379 4,379 Printing 6,447 8,810 9,463 9,463 Office Supplies 20,482 15,744 19,657 20,267 Medical Supplies 824 2,610 2,610 2,610 Subtotal Administrative Expenditures $ 45,225 $ 44,081 $ 56,998 $ 57,608 Instructional Expenditures Textbooks&Reference Books $ 189,104 $ 112,037 $ 112,036 $ 117,411 Consumable Instructional(Student) 32,282 36,033 36,033 127,056 Consumable Instructional(Teacher) 26,040 4,039 4,039 914 Instructional Licenses 87,502 121,624 121,624 8,400 Testing Materials 346,932 469,829 469,829 501,959 Florida Teacher Lead program 12,300 - Contracted SPED Instruction 18,991 28,458 28,458 27,462 Subtotal Instructional Expenditures $ 700p852 $ 772,020 $ 784,320 $ 783,202 13 ADOPTED PROJECTED PROPOSED Don Soffer Aventura High School ACTUAL BUDGET FORECAST BUDGET Proposed Budget-Continued Other Operating Expenditures Telephone&Internet $ 26,881 $ 38,881 $ 32,617 $ 32,943 Postage 3,018 1,628 2,330 2,402 Electricity 115,538 125,192 125,192 128,947 Water&Sewer 12,093 12,676 9,785 13,056 Waste Disposal 37,260 40,623 40,623 44,685 Pest Control 3,246 3,638 3,638 3,747 Cleaning Supplies 2,359 24,760 24,760 25,503 Building Repairs&Maintenance 213,827 181,637 229,597 193,388 Miscellaneous Expenditures 9,949 10,126 10,367 7,703 Subtotal Other Operating Expenditures $ 424,170 $ 439,161 $ 478,908 $ 452,373 Internal Funds Expense Internal Funds Expense**** $ - $ 63,255 $ - $ Subtotal Internal Funds Expenditures $ - $ 63,255 $ - $ - Fixed Expenditures Office Equipment-Leasing Expenditures $ 12,462 $ 13,896 $ 13,896 $ 73,560 Professional Liability&Other Insurance 59,332 70,863 89,468 302,888 Subtotal Fixed Expenditures $ 71,794 $ 84,759 $ 103,364 $ 376,448 Total Operating Expenditures $ 8,516,785 $ 8,682,145 $ 9,092,479 $ 9,912,039 Capital Expenditures Computers-Hardware $ 335,511 $ 75,000 $ 87,379 $ 61,050 Computers-Software 2,551 - - 915 IT Infrastructure 35,693 25,000 12,621 25,000 FF&E 45,037 - 12,500 12,500 Other - 12,500 20,043 18,441 Total Capital Expenditures $ 418,791 $ 112,500 $ 132,543 $ 117,906 Total Unadjusted Operating and Capital Expenditures $ 8,935,576 $ 8,794,645 $ 9,225,022 $ 10,029,945 Unadjusted Revenue over/(under)Expenditures $ 1,441,833 $ 336,464 $ 1,120,385 $ 38,747 Adjusted Revenues over/(under)Expenditures $ 1,441,833 $ 336,464 $ 1,120,385 $ 38,747 Total Adjusted Operating and Capital Expenditures $ 8,935,576 $ 8,794,645 $ 9,225,022 $ 10,029,945 Total Revenues $ 10,377,409 $ 9,131,109 $ 10,345,407 $ 10,068,692 Projected Addition to Fund Balance/(Deficit) $ 1,441,833 $ 336,464 $ 1,120,385 $ 38,747 Repayment to City $ 1,130,510 $ 220,000 $ 861,763 $ Projected Fund Balance After Repayment $ 311,323 $ 116,464 $ 258,622 $ 38,747 14 City of Aventura Don Soffer Aventura High School Operating and Capital Budget Fiscal Year 2024/2025 O ON SOF D -j O G'4A GN 5 HI iN CHARTER SCHOOLS USA DSAHS Instructional Pay-for- Performance Plan 15 �1 CHARTER SCHOOLS USA DSAHS INSTRUCTIONAL PAY-FOR-PERFORMANCE PLAN INDEX A. CSUSA PAY PRACTICES B. PERFORMANCE BASED COMPENSATION C. MERIT INCREASE SCHEDULE A. CSUSA PAY PRACTICES CSUSA salaries are competitive with the surrounding area schools but structured differently, with a greater emphasis on performance-based pay. For base salaries, pay bands have been established to a minimum, midpoint, and maximum scale by which job families can grow with merit increases.CSUSA will budget criteria, incentives,and other motivating factors to attract, reward and retain the best employees.A salary worksheet will be used to calculate starting salaries in a fair&consistent manner. Below are the basic criteria utilized to determine starting salaries. Base Salary for Teachers in their initial year(10 Month) • Base Pay:$54,000 • Positive Adjustments for proven expertise and critical shortage subjects or courses o $3,000 for proven expertise in field. o $3,000 for critical shortage subject area/course. • Positive Adjustments to base for Education Credentials o $3,000 for Masters o $5,000 for Specialist o $7,000 for Doctorate • Other Compensation:(to be reevaluated annually and subject to funding availability) o Miami-Dade County Referendum will be added as a stipend to Teacher base pay • Teachers whose certification expires and those who have not received their statement of eligibility from the FL DOE will be classified as "Permanent Substitutes," with a base pay of$47,000 and no eligibility for advanced degree supplements. Permanent substitutes are eligible for referendum pay if they carry a full teaching load. B. PERFORMANCE BASED COMPENSATION Research supports the notion that people are motivated through achievement,recognition,and growth opportunities.Moreover, studies indicate that not only does this contribute to the retention of high quality staff, but also positively impacts student achievement.Consequently,the School will adopt a performance-based compensation plan that includes: • Merit increases for faculty and staff are determined by a robust evaluation tool based on the research of Robert Marzano, in alignment with statutory requirements • A"Cost of Living"adjustment"option may be included in the schedule • Participation in various programs to provide incentive bonuses for teachers • Performance bonuses for Administration based on Academic Performance,Enrollment/Growth and Culture metrics • School wide performance incentive goal—provided to faculty and staff at schools that achieve predetermined school wide academic improvement goals • Stipends(supplements)are offered separately from base pay for Additional Academic Responsibilities,Critical Teacher Shortage Areas,etc. C. MERIT INCREASE SCHEDULE 16 DSAHS COMPENSATION PLAN 24-25 Final Level Instructional staff member scores are calculated by combining the Instructional Practice and Student Performance components of the final evaluation. Please see the school's approved evaluation plan. Budget will determine the Effective teacher's percent increase.This percent increase will fall between 50%-75%of the percent increase that Highly Effective teachers receive per statutory requirements. CSUSA PERFORMANCE EVALUATION RESULTS INSTRUCTIONAL INCREASE* Level 1: UNSATISFACTORY/DEVELOPING/NEEDS IMPROVEMENT 0% Level2:DEVELOPING/NEEDS IMPROVEMENT 0% Level 3:APPLYING/EFFECTIVE 2% Level4:INNOVATIVE/HIGHLY EFFECTIVE 2.67-4% *Merit increases are subject to budget allocation • A"Cost of Living"adjustment option may be included in the schedule,budget permitting • Stipends (supplements) are offered separately from base pay for Additional Academic Responsibilities, including teaching extra periods and student supervision during planning,lunch,before and after school. • Cambridge AICE and College Board AP teachers earn$50 for every passing score earned by their students in alignment with statute. • State recognition funds are voted upon yearly in alignment with statute. 17 DSAHS COMPENSATION PLAN 24-25 00�1 SOFFF� D -j G O c2 �O Rq HIGN This page has intentionally been left blank 18 Don Soffer Aventura High School Operating and Capital Budget Fiscal Year 2024/2025 OON SOFFF� D -j G O cc2 �o �� 5G Rq H1GN Adopting Ordinance 19 CITY OF AVENTURA ORDINANCE NO. 2024- AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED DON SOFFER AVENTURA HIGH SCHOOL BUDGET FUND 191 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 Budget for the Don Soffer Aventura High School, a copy of said budget being attached hereto and made a part hereof as specifically as if set forth at length herein, be and the same is hereby established and adopted. Section 2. Expenditure of Funds Appropriated in the Budget Authorized. Funds appropriated in the Budget may be expended by and with the approval of the City Manager in accordance with the provisions of the City Charter and applicable law. Funds of the City shall be expended in accordance with the appropriations provided in the Budget adopted by this Ordinance and shall constitute an appropriation of the amounts specified therein. Supplemental appropriations or the reduction of appropriations, if any, shall be made in accordance with Section 4.07 of the City Charter. Section 3. Budgetary Control. The Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to the Don Soffer Aventura High School Fund may not be increased or decreased without specific authorization by a duly-enacted Resolution affecting such amendment or transfer. Therefore, if requested by the Principal of Don Soffer Aventura High School, the City 20 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, if requested by the Principal of Don Soffer Aventura High School, the City Manager may amend said authorized budgeted positions in order to address the operating needs of the department so long as sufficient budgeted funds are available. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said monies, but said monies shall only be disbursed and applied toward the purposes for which the said funds were received. To ensure the integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and where appropriate, placed into separate and individual trust and/or escrow accounts from which any money drawn may only be disbursed and applied within the limitations placed upon the Gift or Grant as aforesaid. Section 6. Amendments. Upon the passage and adoption of the Don Soffer Aventura High School Fund Budget for the City of Aventura, if the City Manager determines that the Department Total will exceed its original appropriation, the City Manager is hereby authorized and directed to prepare such Ordinances as may be necessary and proper to modify any line item from the Budget hereby. Section 7. Encumbrances. All outstanding encumbrances 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. 21 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. 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 22 Commissioner Dr. Linda Marks Commissioner Michael Stern Mayor Howard S. Weinberg 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 23 QOVA SOP D j G O c,L �o Rq HIGN Don Soffer Aventura High School 3151 NE 213th Street Aventura, Florida 33180 Office Telephone: (786) 481-3032 Website: https://aventuracharterhs.org/