10-17-2024 City Commission Special Meeting Agenda CITY OF AV]ENTURA
Aventura Government Center
19200 West Country Club Drive
Aventura, FL 33180
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CITY COMMISSION
SPECIAL MEETING AGENDA
October 17, 2024
9:00 a.m.
Aventura Government Center
51h Floor Executive Conference Room
City Commission
Mayor Howard S. Weinberg, Esq.
Vice Mayor Dr. Linda Marks
Commissioner Amit Bloom
Commissioner Rachel S. Friedland, Esq.
Commissioner Billy Joel
Commissioner Paul A. Kruss
City Manager Ronald J. Wasson
City Clerk Ellisa L. Horvath, MMC
City Attorneys Weiss Serota Helfman Cole & Bierman
Aventura City Commission Special Meeting Agenda October 17, 2024
1. CALL TO ORDER/ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. PRESENTATION OF PROCLAMATIONS
4. CONSENT AGENDA: Matters included under the Consent Agenda are self-explanatory and
are not expected to require discussion or review. Items will be enacted by one motion. If discussion is
desired by any member of the Commission, that item must be removed from the Consent Agenda and
considered separately. If the public wishes to speak on a matter on the consent agenda they must inform the
City Clerk prior to the start of the meeting. They will be recognized to speak prior to the approval of the
consent agenda.
A. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA,
AWARDING A CONTRACT TO ALPHA MANAGEMENT GROUP, LLC, D.W. RECREATION
SERVICES, INC., AND LEADEX CORP. FOR POUR IN PLACE RUBBER & ARTIFICIAL
TURF PLAYGROUND SURFACES REPAIR AND INSTALLATION SERVICES;
AUTHORIZING THE CITY MANAGER TO EXECUTE THE CONTRACT; PROVIDING FOR
IMPLEMENTATION; AND PROVIDING FOR AN EFFECTIVE DATE.
B. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA,
GRANTING A SIX-MONTH EXTENSION OF THE CONDITIONAL USE APPROVAL
PURSUANT TO SECTION 31-79(i) OF THE LAND DEVELOPMENT REGULATIONS FOR
THE DEVELOPMENT OF A RESIDENTIAL BUILDING TO BE CONSTRUCTED AT 20605 NE
34 AVENUE; PROVIDING FOR IMPLEMENTATION; AND PROVIDING FOR AN EFFECTIVE
DATE.
C. AVENTURA CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD
FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL (ACES): A MOTION TO ACCEPT
FOR FILING THE SPECIAL PURPOSE FINANCIAL REPORT FOR THE AVENTURA CITY
OF EXCELLENCE SCHOOL FOR THE FISCAL YEAR ENDED JUNE 30, 2024 AND TO
ACCEPT FOR FILING THOSE LETTERS DATED SEPTEMBER 13, 2024 ATTACHED
HERETO AS ATTACHMENT 1.
D. AVENTURA CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD
FOR THE DON SOFFER AVENTURA HIGH SCHOOL (DSAHS): A MOTION TO ACCEPT
FOR FILING THE SPECIAL PURPOSE FINANCIAL REPORT FOR THE DON SOFFER
AVENTURA HIGH SCHOOL FOR THE FISCAL YEAR ENDED JUNE 30, 2024 AND TO
ACCEPT FOR FILING THAT LETTER DATED SEPTEMBER 13, 2024 ATTACHED HERETO
AS ATTACHMENT 1.
E. AVENTURA CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD
FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL (ACES) AND THE DON SOFFER
AVENTURA HIGH SCHOOL (DSAHS): A MOTION ADOPTING THE CHARTER SCHOOLS
USA READING PLAN FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL AND THE
DON SOFFER AVENTURA HIGH SCHOOL.
F. AVENTURA CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING BOARD
FOR THE DON SOFFER AVENTURA HIGH SCHOOL (DSAHS): A MOTION APPROVING
THE A+ FUNDS DISTRIBUTION PLAN - FLORIDA SCHOOL RECOGNITION PROGRAM
SPENDING PLAN FOR THE DON SOFFER AVENTURA HIGH SCHOOL.
Page 1 of 3
Aventura City Commission Special Meeting Agenda October 17, 2024
5. ZONING HEARINGS — QUASI-JUDICIAL PUBLIC HEARINGS:
Please be advised that the following items as indicated on the Commission agenda are zoning hearings and
are quasi-judicial in nature. As such, the quasi-judicial procedures of the City shall be invoked for these
items. If you wish to object or comment upon these items,please inform the Mayor when public comments
are requested. An opportunity for persons to speak on these items will be made available after the applicant
and staff have made their presentations on the items. All testimony, including public testimony and
evidence, will be made under oath or affirmation for these quasi-judicial items. Additionally, each person
who gives testimony may be subject to cross-examination. If you refuse either to be cross-examined or to
be sworn, your testimony will be given its due weight. The general public will not be permitted to cross-
examine witnesses, but the public may request the Commission to ask questions of staff or witnesses on
their behalf. Persons representing organizations must present evidence of their authority to speak for the
organization. Further details of the quasi-judicial procedures may be obtained from the Clerk.
ORDINANCES — FIRST READING/PUBLIC HEARINGS:
A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING CHAPTER 31,
"LAND DEVELOPMENT REGULATIONS" OF THE CITY CODE OF ORDINANCES BY
AMENDING SECTION 31-145, "TOWN CENTER ZONING DISTRICTS", TO CREATE
SECTION 31-145(f) "TOWN CENTER NORTH PLANNED DEVELOPMENT (TC5) DISTRICT'
TO PROVIDE FOR A NEW ZONING DISTRICT AND RELATED REGULATIONS AND
STANDARDS; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE
CODE; AND PROVIDING FOR AN EFFECTIVE DATE.
B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, APPROVING A SMALL SCALE
AMENDMENT TO THE FUTURE LAND USE MAP OF THE CITY OF AVENTURA
COMPREHENSIVE PLAN PURSUANT TO SECTION 163.3187, FLORIDA STATUTES, TO
REDESIGNATE AN APPROXIMATE 26.5 ACRE TRACT OF LAND ON THE NORTHEAST
CORNER OF BISCAYNE BOULEVARD AND NE 213 STREET, IDENTIFIED BY FOLIO
NUMBERS 28-1234-019-0011 AND 28-1234-019-0021, FROM"BUSINESS AND OFFICE"TO
"TOWN CENTER"; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY;
PROVIDING FOR INCLUSION IN THE COMPREHENSIVE PLAN;AND PROVIDING FOR AN
EFFECTIVE DATE.
Note: The Quasi-Judicial procedures of the City shall be invoked for this item (513).
C. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING THE OFFICIAL
ZONING MAP BY CHANGING THE ZONING DESIGNATION OF AN APPROXIMATE 26.5
ACRE TRACT OF LAND ON THE NORTHEAST CORNER OF BISCAYNE BOULEVARD AND
NE 213 STREET IDENTIFIED BY FOLIO NUMBERS 28-1234-019-0011 AND 28-1234-019-
0021, FROM "COMMUNITY BUSINESS DISTRICT (132)"AND "MEDICAL OFFICE DISTRICT
(MO)", TO "TOWN CENTER NORTH PLANNED DEVELOPMENT DISTRICT (TC5)";
PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND
PROVIDING FOR AN EFFECTIVE DATE.
Note: The Quasi-Judicial procedures of the City shall be invoked for this item (5C).
D. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING THE OFFICIAL
ZONING MAP BY CHANGING THE ZONING DESIGNATION OF AN APPROXIMATE 3.7
ACRE TRACT OF LAND EAST OF THE NORTHEAST CORNER OF BISCAYNE
BOULEVARD AND NE 213 STREET, DEPICTED ON THE LOCATION MAP IN EXHIBIT "1"
AND LEGALLY DESCRIBED IN EXHIBIT "2", FROM "MEDICAL OFFICE DISTRICT (MO)",
TO "COMMUNITY FACILITIES DISTRICT (CF)"; PROVIDING FOR SEVERABILITY;
PROVIDING FOR INCLUSION IN THE CODE;AND PROVIDING FOR AN EFFECTIVE DATE.
Note: The Quasi-Judicial procedures of the City shall be invoked for this item (51D).
Page 2 of 3
Aventura City Commission Special Meeting Agenda October 17, 2024
6. ORDINANCES - SECOND READING/PUBLIC HEARINGS:
A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING CHAPTER 3
"ADVERTISING" OF THE CITY CODE OF ORDINANCES TO CREATE ARTICLE III
"BUSINESS SOLICITATION" AND SECTION 3-36 "SOLICITATION OF BUSINESS ON
PRIVATE RESIDENTIAL PROPERTY'; PROVIDING FOR CONFLICTS, SEVERABILITY,
AND CODIFICATION; AND PROVIDING FOR AN EFFECTIVE DATE.
B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING CHAPTER 2,
"ADMINISTRATION," OF THE CITY OF AVENTURA CODE OF ORDINANCES TO CREATE
SECTION 2-261, "PROHIBITION AGAINST CONTRACTING WITH PARTIES ENGAGED IN
THE BOYCOTT, DIVESTMENT AND SANCTIONS MOVEMENT TARGETING ISRAEL," TO
ESTABLISH CONTRACT PROCEDURES FOR ALL CITY CONTRACTS; PROVIDING FOR
CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE
DATE.
7. ADJOURNMENT
This meeting is open to the public.In accordance with the Americans with Disabilities Act of 1990,all persons who are
disabled and who need special accommodations to participate in this meeting because of that disability should contact
the Office of the City Clerk, (305) 466-8901 or cityclerk@cityofaventura.com, not later than two days prior to such
proceedings. One or more members of the City of Aventura Advisory Boards may participate in the meeting. Anyone
wishing to appeal any decision made by the Aventura City Commission with respect to any matter considered at such
meeting or hearing will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim
record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be
based. Agenda items are available online at cityofaventura.com for viewing and printing,or may be requested through
the Office of the City Clerk at(305)466-8901 or cityclerk@cityofaventura.com.
Page 3 of 3
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Ronald J. Wasson City Manager
BY: Jake Ozyman, PE, Public Works & Transportation Director
DATE: October 11, 2024
SUBJECT: Approval of RFQT 24-006 Pour in Place Rubber & Artificial Turf
Playground Surfaces Repair and Installation Services
October 17, 2024 City Commission Special Meeting Agenda
RECOMMENDATION
It is recommended that the City Commission authorize the City Manager to enter into
agreements with Alpha Management Group, LLC, D.W. Recreation Services, Inc., and
Leadex Corp.
BACKGROUND
The City of Aventura (the "City") issued a Request for Quotation RFQT-24-006 Pour in
Place Rubber & Artificial Turf Playground Surfaces Repair and Installation Services on
August 10, 2024. The purpose of a RFQT is to establish firm fixed pricing from qualified
contractors. Goods and services will be purchased on an as-needed basis and at the sole
discretion of the City. The City makes no guarantee of a specific volume of work to be
performed.
To qualify for the award, prospective Proposers were required to:
A. Have a minimum of five (5) years of experience.
B. Have been in continuous operation for a minimum of the past five (5) years from
the date of the RFQT.
C. Fully licensed with all applicable City, County, State and Federal licenses.
Three (3) proposals were received from the following firms listed in alphabetical order-
1- Alpha Management Group, LLC
2- D.W. Recreation Services, Inc.
3- Leadex Corp.
Staff has reviewed all bids and has determined that it is in the City's best interest to award
this bid to all three (3) proposers.
All proposers will be required to post the appropriate insurance and performance bonds
and all work will be subject to review and inspection by City staff before payment is issued.
This contract is for an initial three-year contract, with two one-year renewals.
CITY OF AVENTURA RESOLUTION NO. 2024-
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA,
FLORIDA, AWARDING CONTRACTS TO ALPHA MANAGEMENT GROUP,
LLC, D.W. RECREATION SERVICES, INC., AND LEADEX CORP. FOR POUR
IN PLACE RUBBER &ARTIFICIAL TURF PLAYGROUND SURFACES REPAIR
AND INSTALLATION SERVICES; AUTHORIZING THE CITY MANAGER TO
EXECUTE THE CONTRACTS; PROVIDING FOR IMPLEMENTATION; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City Manager has properly solicited and accordingly accepted bids
for Pour in Place Rubber & Artificial Turf Playground Surfaces Repair and Installation
Services ("Services"); and
WHEREAS, staff received bids from three companies and has determined that
Alpha Management Group, LLC, D.W. Recreation Services, Inc., and Leadex Corp.
submitted the lowest and responsive bids for the Services; and
WHEREAS, the City Commission, upon the recommendation of the City Manager,
is therefore desirous of awarding said contracts to Alpha Management Group, LLC, D.W.
Recreation Services, Inc., and Leadex Corp. as the lowest responsible and responsive
bidders.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA:
Section 1. That contracts for Pour in Place Rubber & Artificial Turf Playground
Surfaces Repair and Installation Services is hereby awarded to Alpha Management
Group, LLC, D.W. Recreation Services, Inc., and Leadex Corp.
Section 2. That the City Manager is hereby authorized to execute contracts with
Alpha Management Group, LLC, D.W. Recreation Services, Inc., and Leadex Corp.
Section 3. That the City Manager is hereby authorized and requested to take all
other necessary and expedient actions to implement this Resolution in awarding these
contracts.
City of Aventura Resolution No. 2024-
Section 4. This Resolution shall become effective immediately upon its
adoption.
The foregoing Resolution was offered by Commissioner who moved its
adoption. The motion was seconded by Commissioner and upon being put to
a vote, the vote was as follows:
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Paul A. Kruss
Vice Mayor Dr. Linda Marks
Mayor Howard S. Weinberg
PASSED AND ADOPTED this 17t" day of October, 2024.
HOWARD S. WEINBERG, 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 2 of 2
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1"
145",t
Request for Quotation
RFQT 24-006
Pour in Place Rubber & Artificial Turf Playground Surfaces Repair and Installation
Posted: August 10, 2024
DueDate: September 9, 224 at 3:00 P
Contractor shall submit the following for the price quote to be accepted:
a) Table 1 - Price Sheet
b) Table 2 - Bid Table
c) Table 3 - Qualifications
d) Table 4 - References
TABLE 1 - PRICE SHEET
Project Name: Pour in Place Rubber & Artificial Turf Playground Surfaces
Repair and Installation
Scope of Work: Quotes shall be accepted from qualified and experienced
Contractor to furnish labor, supervision, equipment, supplies,
tools, and materials to perform installation and repair of
synthetic rubber or artificial turf playground safety surfaces over
a variety of existing surfaces including; but not limited to,
repairs, new installations, renovations and up-grades.
The work shall be in accordance with the project documents
attached herein: a) Summary of Work and b) Terms and
Conditions of the City of Aventura Purchase Order (Exhibit A),
attached.
Name of Contractor:
ALPHA MANAGEMENT GROUP LLC
Address of Contractor:
1481 SW 153 WAY Davie FL 33326 United States
Phone Number and E-mail of 954-588-1244
Contractor: alphaplaygroundsfl@gmail.com
Authorized Contractor
Representative: Fabiola Bigio
Signature:
Date:
9/20/2024
Contractor's Initials FB Page 1 of 16
TABLE 2 — BID TABLE
(Contractor must submit this form along with Quote Sheet)
Proposed cost shall include all labor, supervision, materials, equipment, supplies, tools,
transportation, and safety measures to perform the services in accordance with the Scope of
Work. No guarantees are made with respect to the amount of work that will be assigned to the
selected contractor.
ITEM# DESCRIPTION Unit Unit Price
1 Removal and disposal existing 2.0" thick PIPS stem- including cushion and color layers SF $4
2 Removal and disposal existing 2.5" thick PIPS stem-including cushion and color layers SF $4.50
3 Removal and disposal existing 3.0" thick PIP System- including cushion and color layers SF $4.75
4 Removal and disposal existing 3.5" thick PIPS stem- including cushion and color layers SF $5
5 Removal and disposal of artificial turf SF $4
6 Removal and disposal of 1.0" thick artificial turf cushion layer SF $3
7 Removal and disposal of 2.0" thick artificial turf cushion layer SF $3.50
8 Removal and disposal of 3.0" thick artificial turf cushion layer SF $4
9 Removal of aggregate base layer CY $275.00
10 Removal of concrete base layer CY $525.00
11 Removal and disposal of nailer board LF $5
ITEM# DESCRIPTION Unit Unit Price
12 Removal and disposal of existing sod SF $4
13 Excavation and disposal of spoils CY $265.00
14 Installation of plastic nailer board- new installation LF $5
15 Installation of plastic nailer board -into existing PIP surface LF $8
16 Installation of 4"Wx6"H concrete ribbon curb LF $5
17 Installation of 4"Wx10"H concrete ribbon curb LF $8
18 Installation of rubber curb LF $20
19 Installation of aggregate base CY $330.00
20 Installation of 4"thick concrete base CY $450.00
ITEM# DESCRIPTION Unit Unit Price
21 Installation of cushion layer 2ft. Fall height) SF $18.75
22 Installation of cushion layer (8ft. Fall height) SF $38.43
23 Installation of cushion layer( 10ft. Fall height) SF $56.01
24 Installation of cushion layer 12ft. Fall height) SF $66.82
25 Installation of 0.5" thick color layer SF $28
Contractor's Initials FB LinesPage 12 of 16
ITEM# DESCRIPTION; Unit Unit Price
26 Installation of cushion layer(2ft. Fall height) SF $12.26
27 Installation of cushion layer 8ft. Fall height) SF $29.21
28 Installation of cushion layer 10ft. Fall height) SF $42.37
29 Installation of cushion layer 12ft. Fall height) SF $50.85
30 Installation of 0.5" thick color layer SF $13.86
\\
ITEM# DESCRIPTION Unit Unit Price
31 Installation of cushion layer 2ft. Fall height) SF $10.06
32 Installation of cushion layer 8ft. Fall height) SF $24.20
33 Installation of cushion layer 10ft. Fall height) SF $35.16
34 Installation of cushion layer 12ft. Fall height) SF $42.23
35 Installation of 0.5" thick color layer SF $11.40
/
ITEM# DESCRIPTION Unit Unit Price
36 Installation of cushion layer (2ft. Fall height) SF N/A
37 Installation of cushion layer(8ft. Fall height) SF N/A
38 Installation of cushion layer 10ft. Fall height) SF N/A
39 Installation of cushion layer 12ft. Fall height) SF N/A
40 Installation of 0.5" thick color layer SF N/A
41 Cut-In price for each penetration Posts, Columns, Drains, Etc.) EA N/A
ITEM# DESCRIPTION Unit Unit Price
42 Installation of cushion layer 2ft. Fall height) SF N/A
43 Installation of cushion layer (8ft. Fall height) SF N/A
44 Installation of cushion layer 1Oft. Fall height) SF N/A
45 Installation of cushion layer 12ft. Fall height) SF N/A
46 Installation of 0.5" thick color layer SF N/A
47 Cut-In price for each penetration Posts, Columns, Drains, Etc.), EA N/A
ITEM# DESCRIPTION Unit Unit Price
48 Installation of cushion layer 2ft. Fall height) SF N/A
49 Installation of cushion layer 8ft. Fall height) SF N/A
50 Installation of cushion layer 10ft. Fall height) SF N/A
51 Installation of cushion layer 12ft. Fall height) SF N/A
52 Installation of 0.5" thick color layer SF N/A
53 Cut-In price for each penetration (Posts, Columns, Drains, Etc.) EA N/A
Contractor's Initials FB Page 13 of 16
Not Applicable
Grand Total Amount (Written in words)
ALPHA MANAGEMENT GROUP
Name of Contractor
Signature
Fabiola Bigio
Printed Name
MGRM
Title
9/19/2024
Date
Contractor's Initials FB Page 14 of 16
911?
Request for Quotation
RF T 24- 0
Pour in Place Rubber &Artificial Turf Playground Surfaces Repair and Installation
Posted: August 10, 2024
Due gate: Septeniber tea 2024 at M0 PM
Contractor shall submit the following for the price quote to be accepted:
a) Table 1 - Price Sheet
b) Table 2 - Bid Table
c Table 3 - Qualifications
d) Table 4- References,
TABLE 1 - PRICE SHEET
Project Name; Pour in Place Dubber&Artificial Turf Playground Surfaces
Re air and Installation
Scope of Work:. Quotes shall be accepted from qualified and experienced
Contractor to furnish labor, supervision, equipment, supplies,
tools, and materials to perform installation and repair of
synthetic rubber or artificial turf playground safety surfaces over
a variety of existing surfaces including, but not limited to,
repairs, new installations, renovations and up-grades.
The work shall be in accordance with the project documents
attached herein: a) Summary of Work and b Terms and
Conditions of the City of,Aventura Purchase Order (Exhibit A),
attached.
Name of Contractor:
l l
Address of Contractor'.
Phone Number and E-mail of
Contractor:
Authorized Contractor
Representative
Signature:
Date:
id t "rqd tal; of tla l'
Contractor's Initials Page 1 of 16
TABLE 2—BID TABLE
(Contractor must submit this form along with Quote Sheet)
Proposed cost shall include all labor, supervision, materials, equipment, supplies, tools,
transportation, and safety measures to perform the services in accordance with the Scope of
Work. No guarantees are made with respect to the amount of work that will be assigned to the
selected contractor.
77"
_OEM-OLIMP ...........
ITEM# DESCRIPTION Unit Unit Price
1 Removal and disposal existing 2,0"thick PIP P]Lstem-including cushion and color la ors SF 100
2 Removal and disposal existing 2.5"thick PIP System-including cushion and color layers SIF 125
3 Removal and disposal existing 3,0"thick PIP System-including cushion and color la ers- SF 3.50 —
4 Removal and disposal existing 3.5"thick PIP Sytern-including cushion and color IaLers SF 4.00
5 Removal and disposal of artificial turf SF 2.00 _
6 Removal and disposal of 1 V thick artificial turf cushion la er SF 3M
7 Removal and disposal of 2.0'thick artificial turf cushion IaLer SF 3,50 —
8 Removal and disposal of 3.0'thick artificial turf cushion layer SF 4M
9 1 Removal of aggregate base IaLer CY 47,25
10 Removal of concrete base Iayer CY 108.00 -
I I Removal and disposal of nailer board LF 2,00
!TE'PREPERAT-1O '
ITEM# DESCRIPTION Unit Unit Price
12 Removal and disposal of existing sod SF 1,00 —
13 Excavation and disposal of spoils CY 4725
14 Installation of plastic nailer board-new installation LF 4M
15 Installation of plastic nailer board-into exisfin2 PIP surface LF 4.8 —
16 Installation of 4"Wx6"H concrete ribbon curb LF 29,00
17 Installation of 4"WxI0'H concrete ribbon curb LF 31.00
18 Installation of rubber curb LF PTA
19 Installation of aggregate base CY 08.00
20 Installation of 4"thick concrete base CY 324.00
70 50-POUR,,1'R-`,-`,--' C—
INS T AL A M, N,,,",P 0,,,S
ITEM# DESCRIPTION Unit Unit Price
21 Installation of cushion layer(2fL Fall height) SF 82M
22 Installation of cushion layer(8ft. Fall heiqht SF 87,50
23 Installation of cushion Igyer(I Oft.Fall height SF WOO
24 Installation of cushion layer( 12ft. Fall height SF 100.47
25 Installation of 0,5'thick color layer 'Included above SF included a:a:bo e
Contractor's Initials 7-' Page 12 of 16
P C T t �
ITEM# DESCRIPTION Unit Unit Price
26 Installation of cushion layer(2ft.Fall height) F 42,22
27 Installation of cushion la er 8 . Fall height SF 66.60
28 Installation of cushion layer 16ft. Fall hei ht SF 6 .26
29 Installation of cushion layer 12ft.Fall hei ht SF 67,C34
30 Installation of 9,6@ thick color la er SF included
PO - l I E JP T TI I t F'
ITEM# DESCRIPTION Unit Unit Price
31 Installation of cushion layer X Fall height) SF 3ZOO
2 Installation of cushion la er 8ft. Fall height) SF 3162
33 Installation of cushion layer I Oft. Fall height) F 37.00
34 Installation of cushion layer 12ft.Fall height) SF 3T82
36 Installation of 9.6'thick color layer SF included a ve
II:tti UtP;tSALlATtf?I ;
ITEM# DESCRIPTION Unit Unit Price
6 Installation of cushion layer 2ft.Fall hei ht SF NIA
37 Installation of cushion layer 8ft, Fall height SF NIA
8 Installation of cushion layer 1 Oft..Fall height) SF NIA
39 Installation of cushion layer 12ft, Fall height SF NIA
49 Installation of 6.6�thick color layer SF NIA
1 Cut-in price for each penetration Posts,Columns, Drains, Etc. EA NIA
= ' � T1Pth TFP:fNT1 i59111100
ITEM# DESCRIPTION Unit Unit Price
42 Installation of cushion layer 2ft. Fall hei ht SF 66,66
43 Installation of cushion layer 8ft. Fall height) SF 66.66
44 Installation of cushion layer 1 Oft. Fall height) SF 72,66
46 Installation of cushion layer(12ft. Fall hei ht SF 81.66
46 Installation of I}6,"thick color layer SF NIA
47 Cut-in price for each penetration Posts,Columns, Drains, Etc. EA NIA
ITEM# DESCRIPTION Unit Unit Price
48 Installation of cushion layer 2ft. Fall height) SF 49,0
49 installation of cushion layer 8ft.Fall height) SF 54,00
66 Installation of cushion layer 1 Oft. Fall height SF 5TOO
61 Installation of cushion layer 12ft, Fall hei ht SF 67.t}9
62 Installation of 6.6"thick color layer SFJ NIA
63 Cut-In price for each penetration Posts,Columns, Drains, Etc, EA NIA
Contractor's Initials z�, Page 13 of 16
Not Applicable
Grand Total Amount (Written in wards)
k a _ D n Ll-:Y,
Name of Contractor
Signature
To n Ad ~ -
Printed Dame
Title
Date
Contractor's Initials Page 14 at 16
t
Request for Quotation
Pour in Place Rubber & ,Artificial Turf Playground Surfaces Repair and Installation
Nested: August 10, 2024
Due Date- September 9, 2024 at 3:00 PM
Contractor shall submit the following for the price quote to be accepted:
a) Table 1 - Price Sheet
b) Table 2 - Bid Table
c) Table 3 - Qualifications
d) Table 4 - References
TABLE 1 - PRICE SHEET
Project lame: Pour in Place Rubber &Artificial Turf Playground Surfaces
Repair and Installation
Scope of Work: Quotes shall be accepted from qualified and experienced
Contractor to furnish labor, supervision, equipment, supplies,
tools, and materials to perform installation and repair of
synthetic rubber or artificial turf playground safety surfaces over
a variety of existing surfaces including; but not limited to,
repairs, new installations, renovations and up-grades.
The work shall be in accordance with the project documents
attached herein: a) Summary of 'Work and b) Terms and
Conditions of the City of Aventura Purchase Order (Exhibit A),
attached.
Larne of Contractor: LEA DEX CORPORATION
Address of Contractor: 1581 N.W. 88TH AVE,DORAL FL 33172
Phone dumber and E-mail of 305-266-2028,NEI,SON LEADS CORP.0 M
Contractor:
Authorized Contractor NELSON D. FONSEC P.E.
Representative:
Signature:
Gate: 9/9/202
, #` aot rahTIb
Contractor`s Initials Page 1 of 16
TABLE 2— BID TABLE
(Contractor must submit this form along with Quote Sheet)
Proposed cost shall include all labor, supervision, materials, equipment, supplies, tools,
transportation, and safety measures to perform the services in accordance with the Scope of
Work. No guarantees are made with respect to the amount of work that will be assigned to the
selected contractor.
ITEM# DESCRIPTION Unit Unit Price
1 Removal and color la ors SF $3.40
2 Removal and disposal existing 2.5"thick PIP System-including cushion and color layers SF $3.55
3 Removal and disposal existing 3.0"thick PIP System-including cushion and color layers SF $3.75
4 Removal and disposal existin2 3,5"thick PIPS stem-.including cushion and color layers SF $3.75
5 Removal and disposal of artificial turf SF $2.50
6 Removal and disposal of 1,0"thick artificial turf cushion layer SF $3.40
7 Removal and disposal of 2.0"thick artificial turf cushion layer SF $3.40
8 Removal and disposal of 3,0"thick artificial turf cushion layer SF $3.75
9 Removal of aggregate base layer CY $275.00
10 Removal of concrete base layer CY $350.00
11 Removal and disposal of nailer board LF $2.65
[Te""'PA
RAMON"",
ITEM# DESCRIPTION Unit Unit Price
12 Removal and disposal of existing sod SF $2.50
13 Excavation and disposal of spoils Cy $175.00
14 Installation of plastic nailer board-new installation LF $6.75
15 Installation of plastic nailer board-into existing PIP surface LF $6.75
16 Installation of 4"Wx6`H concrete ribbon curb LF $23.95
17 InstaHation of 4"Wx10`H concrete ribbon curb LF $31.95
18 Installation of rubber curb LF $45,00
19 Installation of a Qreqate base CY $288.00
20 Installation of 4"thick concrete base Cy $600,00
P 'URM A.` " ,TA 0
kd,,,,JNSTT3ON,
ITEM# DESCRIPTION Unit Unit Price
21 Installation of cushion layer 2fL Fall height) SF $18M
22 Installation of cushion layer 8ft Fall height) SF $22.90
23 Installation of cushion layer(1 Oft. Fall height) SF $28.00
24 Installation of cushion layer( 12ft. Fall height) SF $42.00
25 Installation of 0.5"thick color layer SF $29.20
Contractor's Init9ap Page 12 of 16
"P0I "IIt"P',',".Ler "Ike " t l,r4d;, F
ITEM# DESCRIPTION Unit Unit Price
26 Installation of cushion layer 2ft. Fall height) F $11.75
27 Installation of cushion layer 8ft. Fall height) SF $1&75
28 Installation of cushion layer( 10ft, Fall hei ht SF $22.30
29 Installation of cushion layer 12ft, Fall height) SF $32.95
30 Installation of 0.5"thick color layer SF $ .75
;I °P E 1 IS '��L Tl0 ;f� i E
ITEM# DESCRIPTION Unit Unit Price`
31 Installation of cushion layer 2ft. Fall height) SF $11.75
32 Installation of cushion layer 8ft. Fall height) SF $16.75
33 Installation of cushion layer 1 Oft. Fall height) F $22.30
34 Installation of cushion layer 12ft. Fall height) SF $32.95
35 Installation of 0.5"thick color layer SF $9.75
RTIIIALTI `II ° Ttl : I
ITEM# DESCRIPTION Unit Unit Price
36 Installation of cushion layer 2ft. Fall height F $18.00
37 Installation of cushion layer Bit. Fall height) SF $22•90
38 Installation of cushion layer 10ft. Fall height) SF $28.00
39 Installation of cushion layer 12ft, Fall height) SF $42.00
40 Installation of 0.5"thick color layer SF $35.00
41 Cut-In -::rice for each penetration Posts, Columns, Drains, Etc. EA $1,000-00
Irl�T2_
EM DESCRIPTION Unit Unit Price
Installation of cushion layer 2ft. Fall height) SF $11.75
43 Installation of cushion layer 8ft. Fall height) SF $16.75
44 Installation of cushion layer( 19ft. Fall height) SF $22.30
45 Installation of cushion layer 12ft, Fall het ht SF $32.95
46 Installation of 0.5"thick color layer SF $27.50
47 Cut-In price for each penetration Posts, Columns, Drains, Etc. EA $1,00U0
Kt,,TURFjN6TALATl
ITEM# DESCRIPTION Unit Unit Price'
48 installation of cushion layer 2ft. Fall height SF $11.75
49 Installation of cushion layer 8ft. Fall height) SF $16.75
50 Installation of cushion layer 10ft. Fall height) SF $22.30
1 Installation of cushion layer 12ft. Fall height) SF $32.95
52 Installation of 0.5"thick color layer SF $27.50
53 Gut-In price for each penetration Posts, Columns, Drains, Etc, EA $1,000MO
)4 Impact attenuation testing and report EA $3,500.00
Contractor's Initial > Page 13 of 16
Not Appliccible
Grand Total Amount (Written in words)
LEADER CORPORATION
Name of Contractor
Signature
NELSON D. FON ECA, P.E.
Printed Name
PRESIDENT
Title
919J2024
Date
Contractor's Initial Page 14 of 1
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Ronald J. Wasson, City Manager Cy—f;Q_
BY: Keven Klopp, Community Development Director /�w
DATE: October 11, 2024
SUBJECT: Request for Extension of Conditional Use Approval for 20605 NE 34
St. (Aventura Harbor— File No. CUP2305-0002 and Resolution 2023-54)
October 17, 2024 City Commission Special Meeting Agenda
RECOMMENDATION
It is recommended that the City Commission approve a six-month extension of the
Conditional Use approval for the residential development known as Aventura Harbor for
an additional six months, from October 3, 2024 to April 3, 2025.
BACKGROUND
The Administrative Site Plan Approval Application No. SP2305-0001 is currently under
review by City staff, as are building permit applications under review at the State, County,
and local levels. The applicant has advised that the project has experienced delays in the
permitting process due to modifications to the construction plan required as a result of the
changing market place and construction material costs. Pursuant to the above code
section, the applicant had requested within the required timeframe, an extension of time
in which to obtain the building permit. In addition, the dock portion of the project adds a
level of complexity to the project that prevented the owner from being able to obtain issued
permits within one year of the Conditional Use approval. Therefore, it is recommended
that a six-month extension of the conditional use approval be granted.
ANALYSIS
The applicant has other options for extending the approval that was granted by the City
Commission; this initial six-month extension is being requested pursuant to the City's
code -- it was explicitly contemplated within the original resolution.
CITY OF AVENTURA RESOLUTION NO. 2024-
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, GRANTING A SIX-MONTH EXTENSION OF THE
CONDITIONAL USE APPROVAL PURSUANT TO SECTION 31-79(i) OF
THE LAND DEVELOPMENT REGULATIONS FOR THE DEVELOPMENT
OF A RESIDENTIAL BUILDING TO BE CONSTRUCTED AT 20605 NE 34
AVENUE; PROVIDING FOR IMPLEMENTATION; AND PROVIDING FOR
AN EFFECTIVE DATE.
WHEREAS, the City Commission, at its October 3, 2023 meeting, granted
Conditional Use Approval for a residential building to be constructed on the property
located at 20605 NE 34 Avenue, Application No. CUP2305-0002 and Resolution 2023-
54, pursuant to Section 31-143(e)(2a)c of the City's Land Development Regulations
(LDRs); and
WHEREAS, the site plans, construction plans, and the related permit applications
that have been prepared and submitted in order to proceed with the project are continuing
through the review processes at the state, county, and local levels; and
WHEREAS, Section 31-73(e)(2) provides 12 months after the date of the initial
Conditional Use Approval Resolution to obtain permits, and also allows the City
Commission to extend that approval for a six-month period upon the applicant showing
good cause; and
WHEREAS, the City Commission finds that the project qualifies for the requested
extension and it is in the best interest of the City to grant the request.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Section 1. The request for a six-month extension of Conditional Use Approval
CUP2305-0002 is hereby granted subject to all conditions and variances associated with
the original project approval.
Section 2. The City Manager is authorized to issue permits in accordance with the
approvals and conditions herein provided and to indicate such approvals and conditions
upon the records of the City.
Section 3. This Resolution shall become effective immediately upon its adoption.
City of Aventura Resolution No. 2024-
The foregoing Resolution was offered by Commissioner who moved its
adoption. The motion was seconded by Commissioner and upon being put to
a vote, the vote was as follows:
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Paul A. Kruss
Vice Mayor Dr. Linda Marks
Mayor Howard S. Weinberg
PASSED AND ADOPTED this 17t" day of October, 2024.
HOWARD S. WEINBERG, 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.
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission (ACES Board of Directors)
FROM: Ronald J. Wasson, City Manager
BY: Melissa Cruz, Finance Director NkL
DATE: October 11, 2024
SUBJECT: Special Purpose Financial Report for the Aventura City of Excellence
School (ACES) for the Fiscal Year Ended June 30, 2024
October 17, 2024 City Commission Special Meeting Agenda
RECOMMENDATION
It is recommended that the City Commission approve the following motion:
AVENTURA CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING
BOARD FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL (ACES):
A MOTION TO ACCEPT FOR FILING THE SPECIAL PURPOSE FINANCIAL REPORT
FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR THE FISCAL YEAR
ENDED JUNE 30, 2024 AND TO ACCEPT FOR FILING THOSE LETTERS DATED
SEPTEMBER 13, 2024 ATTACHED HERETO AS ATTACHMENT 1.
BACKGROUND
The Special Purpose Financial Report (the "Report") for the Aventura City of Excellence
School ("ACES") was electronically distributed to the Mayor and Commissioners on
October 11, 2024 along with our memorandum. In addition, a letter dated September 13,
2024 ("Attachment 1") from our auditors — Citrin Cooperman & Company, LLP was
attached to the Commission agenda for your review.
In compliance with Florida Statute 218.39, the Report is required to be submitted to the
governing board. As a result, the Report will be filed as an official record at a public
meeting through a motion that will be made at the October 17t" Commission Meeting. In
addition, the auditors have requested that their letter ("Attachment 1") be accepted for
filing with the City Commission.
A representative from Citrin Cooperman will be present at the meeting. However, since
the Report is the responsibility of the City, I respectfully request that any questions be
discussed with the City Manager prior to the meeting.
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission (ACES Board of Directors)
FROM: Ronald J. Wasson, City Manager6�L
BY: Melissa Cruz, Finance Director
DATE: October 11, 2024
SUBJECT: Aventura City of Excellence School (the "School") Special Purpose
Financial Report for the Fiscal Year Ended June 30, 2024
BACKGROUND
As required by State law and our Charter School Contract with the Miami-Dade County
Public School District, we have prepared the Aventura City of Excellence School's (the
"School's") financial statements (the "Report") for the fiscal year ended June 30, 2024
(attached). This Report encompasses the School's 21 st year of operations and was
audited by Citrin Cooperman & Company, LLP.
The Report complies with Generally Accepted Accounting Principles ("GAAP"), which
includes Governmental Accounting Standard Board ("GASB") Statement No 34. The
cover reflects that the Report contains the "Special Purpose Financial Report" for the
"Aventura City of Excellence School, a Special Revenue Fund of the City of Aventura,
Florida." As a result, the School's financial operations will be reflected in the City's
Annual Comprehensive Financial Report for the fiscal year ended September 30, 2024,
as well as in this Report.
The key schedules in this Report include the:
1. Statement of Revenues, Expenditures and Change in Fund Balance —
Governmental Fund (page 14), and the;
2. Schedule of Revenues and Expenditures — Budget and Actual — General Fund,
(page 24).
Please note that on page 24, revenue and expenditures (Actual Amounts GAAP Basis
Column) aggregated $18,796,754 and $15,742,224, respectively. The difference
between revenue and expenditures of$3,054,530 results in an increase in fund balance
from a deficit of ($3,002,177) to $52,353 at June 30, 2024. As indicated under the
Financial Highlights section of the MD&A, revenues earned but not received within the
1
School's current fiscal year are considered to be deferred inflows of resources rather
than income at the fund level. At June 30, 2024, the School had over $248,816 of
deferred inflows of resources relating to the ESSER grant that the School's
management fully anticipates will be received and recognized as income during the
coming fiscal year. During the fiscal year, the City forgave cash advances made to the
School in previous years to fund expenditures during and after COVID-19 in order to
eliminate the fund deficit. The School anticipates ESSER funding reimbursements in the
coming fiscal year 2024-25 which will be paid back to the City.
Actual expenditures totaled $15,742,224 or 95.5% of the final budgeted amount of
$16,483,172.
The balance of the Report contains the School's statements and a narrative on a GASB
34 basis. The purpose of the GASB 34 governmental financial statements is to more
closely resemble the financial statements of non-governmental entities. Therefore, the
Statement of Net Position (page 10) is reconciled to the Balance Sheet (page 12) on the
Reconciliation of the Balance Sheet — Governmental Fund to the Statement of Net
Position on page 13. Similarly, the Statement of Activities (page 11) reflects a change in
net position which is reconciled to the Statement of Revenues, Expenditures and
Changes in Fund Balance of the Governmental Fund on page 14.
The auditor letter dated September 13, 2024 is also required to be distributed to the City
Commission by generally accepted auditing standards and was therefore attached to
the October 17, 2024 City Commission Meeting Agenda. The reports contained on
pages 26 — 29 of the Special Purpose Financial Report are required by government
auditing standards and the Rules of the Auditor General of the State of Florida. Please
note that none of these documents contain any negative comments about the School's
or City's operations.
Future Actions
In compliance with Florida Statute 218.39, the Report is required to be submitted to the
governing board. As a result, the Report will be filed as an official record at a public
meeting through a motion that will be made at the October 17t" City Commission
Special Meeting.
Upon your review of this memorandum, please contact the City Manager with any
questions you may have.
2
Attachment 1
J Citrin Cooperman&Company,LLP
Certified Public Accountants
CITRlr COORERMAN'`
6550 N Federal Hwy,4th Floor
Fort Lauderdale,FL 33308
T:954.771.0896 F 954.938.9353
citrincooperman.com
September 13, 2024
To the Honorable Mayor and Members of the City Commission
City of Aventura, Florida
Aventura City of Excellence Charter School
Aventura, Florida
We have audited the financial statements of the governmental activities and General Fund of Aventura City of
Excellence Charter School for the year ended June 30, 2024. Professional standards require that we provide you
with information about our responsibilities under generally accepted auditing standards and Government Auditing
Standards as well as certain information related to the planned scope and timing of our audit. We have
communicated such information in our letter to you dated April 11, 2024. Professional standards also require that
we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant
accounting policies used by the School are described in Note 2 to the financial statements. No new accounting
policies were adopted and the application of existing policies was not changed during the year ended June 30,
2024. We noted no transactions entered into by School during the year for which there is a lack of authoritative
guidance or consensus. All significant transactions have been recognized in the financial statements in the proper
period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on
management's knowledge and experience about past and current events and assumptions about future events.
Certain accounting estimates are particularly sensitive because of their significance to the financial statements
and because of the possibility that future events affecting them may differ significantly from those expected. The
School had no sensitive accounting estimates.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit,
other than those that are clearly trivial, and communicate them to the appropriate level of management. There
were no uncorrected misstatements detected as a result of audit procedures. A detailed list of audit journal entries
was provided to management and is available upon request.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing
matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the
auditor's report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management
representation letter dated September 13, 2024.
"Citrin Cooperman"is the brand under which Cittin Cooperman&Company,LLP,a licensed independent CPA firm,and Citrin Cooperman Advisors LLC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MNA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
JCitrin Cooperman&Company,LLP
CITRII\COOPERMAN°"
Aventura City of Excellence Charter School
September 13, 2024
Page 2
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters,
similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting
principle to the School's financial statements or a determination of the type of auditor's opinion that may be
expressed on those statements, our professional standards require the consulting accountant to check with us to
determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with
other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to retention as School's auditors. However, these discussions
occurred in the normal course of our professional relationship and our responses were not a condition to our
retention.
Other Matters
We applied certain limited procedures to management's discussion and analysis and the budgetary comparison
schedule which are required supplementary information (RSI) that supplements the basic financial statements.
Our procedures consisted of inquiries of management regarding the methods of preparing the information and
comparing the information for consistency with management's responses to our inquiries, the basic financial
statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit
the RSI and do not express an opinion or provide any assurance on the RSI.
Restriction on Use
This information is intended solely for the information and use of the Members of the City Commission and
management of the Aventura City of Excellence Charter School and is not intended to be, and should not be,
used by anyone other than these specified parties.
Very truly yours,
CITRIN COOPERMAN & COMPANY, L�r'
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,LLP,a licensed independent CPA firm,and Citrin Cooperman Advisors LLC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MINA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
Citrin Cooperman&Company,LLP
Certified Public Accountants
COOPERMAN`°
6550 N Federal Hwy,4th Floor
Fort Lauderdale,FL 33308
T:954.771.0896 F 954.938.9353
citrincooperman.com
September 13, 2024
To the Honorable Mayor and Members of the City Commission
City of Aventura, Florida
Aventura City of Excellence School
Aventura, Florida
In planning and performing our audit of the financial statements of the governmental activities and major
fund of the Aventura City of Excellence School (the "School"), a Special Revenue Fund of the City of
Aventura, Florida (the "City"), as of and for the year ended June 30, 2024, in accordance with auditing
standards generally accepted in the United States of America, we considered the School's system of internal
control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but
not for the purpose of expressing an opinion on the effectiveness of the School's internal control.
Accordingly,we do not express an opinion on the effectiveness of the School's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management
or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in
internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial
statements will not be prevented, or detected and corrected, on a timely basis.
Our consideration of internal control was for the limited purpose described in the first paragraph and was not
designed to identify all deficiencies in internal control that might be material weaknesses. Given these
limitations during our audit, we did not identify any deficiencies in internal control that we consider to be
material weaknesses. However, material weaknesses may exist that have not been identified.
However, during our audit we became aware of several matters that are opportunities for strengthening
Information Technology internal controls and operating efficiency. The following summarizes our comments and
suggestions regarding those matters:
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,LLP,a licensed independent CPA firm,and Citrin Cooperman Advisors I LC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MINA)Association,which is itself a regional member of Moore Global Network Limited
(MGNI).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
Citrin Cooperman&Company,LLP
Certified Public Accountants
COOPERMAN`°
6550 N Federal Hwy,4th Floor
Fort Lauderdale,FL 33308
T:954.771.0896 F 954.938.9353
citrincooperman.com
01 - No Password Restrictions: The engagement team noted that there are no password restrictions required
to access the AS400 environment. Not requiring a password or requiring a very weak password to access the
School's network significantly increases the risk of unauthorized access to the entity information resources
and may compromise the integrity of its financial data and disclosures. The lack of password requirements is
typical of smaller organizations where members of personnel know each other and display a heightened level
of personal trust among themselves. However, as part of the users' authentication protocol, passwords are
intended to ensure that a person, or program, accessing the entity information resources is an authorized user.
Passwords should meet minimum requirements defined by the entity such as length, complexity, history, and
expiration in accordance with established leading practices and standards. Easily guessed passwords may allow
unauthorized individuals to gain access to programs and data. Recommendation: The engagement team
recommends that a password policy be developed and implemented. Passwords may be long (12 characters or
more), without complexity and expiration, and checked against commonly used passwords, or have shorter
length with other attributes such as complexity and password expiration of 120 days or less. Additionally,
account lockout threshold should be established to minimize the number of failed attempts to login. A
stronger password control accompanied by other practices may help ensure that only appropriately authorized
individuals have access to School's systems.
02 - Lack of User Access Reviews: The engagement team noted that a review of NaviLine user access is not
performed on a regular basis or documented. Without properly and timely reviewing the access rights of
users, it is possible that transferred employees access is not properly updated, terminated employees access is
not disabled timely, and/or unauthorized access rights may not be identified. Recommendation:The engagement
team recommends that management perform a comprehensive review of user entitlements on a regular basis
(e.g., semiannually). The review should be performed by the department heads who do not have administrator
access based on system reports provided by system administrators and include the following:
• Review account listings to ensure generic/group IDs are appropriate (use of such is strongly
discouraged and should be minimized to the extent possible).
• Review individual user access to systems to ensure access is restricted to appropriate functions
based on current job responsibilities.
• Review access to powerful privileges, system resources, and administrative access to ensure
access is restricted to a very limited number of authorized personnel.
The access review should be formally documented by the department head and evidence retained. Any
identified conflicts in access rights should be followed up and resolved in a timely manner.
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,LLP,a licensed independent CPA firm,and Citrin Cooperman Advisors I LC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MINA)Association,which is itself a regional member of Moore Global Network Limited
(MGNI).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
Citrin Cooperman&Company,LLP
Certified Public Accountants
COOPERMAN`°
6550 N Federal Hwy,4th Floor
Fort Lauderdale,FL 33308
T:954.771.0896 F 954.938.9353
citrincooperman.com
03 - Lack of Penetration Testing: The engagement team noted that the School has not performed penetration
testing against its local server environment. Penetration testing is an authorized evaluation to exploit
vulnerabilities from an internal and external perspectives. Not performing an internal test of the IT security
and infrastructure can leave vulnerabilities open for hackers to access company infrastructure. Recommendation:
The engagement team recommends that management consider performing a penetration test to identify any
potential vulnerabilities of the School's IT environment. This authorized testing would allow the School to
identify weaknesses that could be exploited to gain unauthorized access to the company's systems and data.
04 - Change Management Polio The engagement team noted that the School has change management
procedures in place but does not have a documented change management policy. Change policies help define
the process that changes must follow, ensuring that all changes are performed following proper review,
approvals, segregation of duties between developers and implementation teams, and testing. If a change
policy does not make sense due to the size of the organization, then a procedure should be followed where
change details such as the requested change, approvals, and testing are tracked in written form and kept for
auditing purposes. Recommendation:The engagement team recommends that management compose formalized,
written procedures related to program maintenance and change management to provide a guideline for the
specific practices to be followed when modifying company systems. An effective change management policy
should include the following:
• A description of those responsible for program maintenance.
• A description of the process by which changes are requested (i.e., who can initiate, who must
approve and authorize).
• A description of the process by which approved changes are tested.
• A description of the formal evaluation and approval process of test results by management
prior to implementing a change.
• A description of implementation planning for configurations to applications.
If a change management policy is not drafted then at a minimum management should consider implementing,
a change tracking mechanism in a written form (e.g. email) and include important attributes of a change such
as the requestor, change requested, approvals, test plan, and implementation plan. These emails would serve
as change tickets and should be kept for auditing purposes.
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,LLP,a licensed independent CPA firm,and Citrin Cooperman Advisors I LC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LTC are independent member firms of the Moore North America,Inc.(MINA)Association,which is itself a regional member of Moore Global Network Limited
(MGNI).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
Citrin Cooperman&Company,LLP
Certified Public Accountants
COOPERMAN`°
6550 N Federal Hwy,4th Floor
Fort Lauderdale,FL 33308
T:954.771.0896 F 954.938.9353
citrincooperman.com
We have already discussed many of these comments and suggestions with various School personnel, and we
will be pleased to discuss them in further detail at your convenience, to perform any additional study of these
matters, or to assist you in implementing the recommendations.
This communication is intended solely for the information and use of School's management and Members of
the City Commission, and is not intended to be, and should not be, used by anyone other than these specified
parties.
CITRIN COOPER-MAN & CO LL
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,LLP,a licensed independent CPA firm,and Citrin Cooperman Advisors I LC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LTC are independent member firms of the Moore North America,Inc.(MINA)Association,which is itself a regional member of Moore Global Network Limited
(MGNI).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
i
q
f i _=qI6,
ACES •
OCIAIFNCE(S(HS
TuR
Aventura City of Excellence School
X Special Revenue Fund of the
City of Aventura, Florida
Special Purpose Financial Report
For the Fiscal Year ended
June 30, 2024
lv
33
h 5 1
_a
Aventura City of Excellence School
(A Special Revenue Fund of the
City of Aventura, Florida)
Basic Financial Statements
and Supplementary Information
For the Year Ended June 30, 2024
Aventura City of Excellence School
Table of Contents
Independent Auditor's Report 1-3
Management's Discussion and Analysis
(Not Covered by Independent Auditor's Report) 4-9
Basic Financial Statements
Government-wide Financial Statements:
Statement of Net Position 10
Statement of Activities 11
Fund Financial Statements:
Balance Sheet - Governmental Fund 12
Reconciliation of the Balance Sheet -Governmental
Fund to the Statement of Net Position 13
Statement of Revenues, Expenditures and Changes in
Fund Balance - Governmental Fund 14
Reconciliation of the Statement of Revenues,
Expenditures and Changes in Fund Balance -
Governmental Fund to the Statement of Activities 15
Notes to Basic Financial Statements 16-23
Required Supplementary Information
Schedule of Revenues and Expenditures -
Budget and Actual - General Fund 24
Notes to Required Supplementary Information 25
Other Independent Auditor's Reports
Independent Auditor's Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of the Financial Statements
Performed in Accordance with Government Auditing Standards 26-27
Management Letter in Accordance with the Rules of the Auditor General
of the State of Florida 28-29
Citrin Cooperman&Company,LLP
Certified Public Accountants
CITRINCOOPERMAN`
6550 N Federal Hwy,4th Floor
Fort Lauderdale,FL 33308
T:954.771.0896 F 954.938.9353
citrincoopennan.com
INDEPENDENT AUDITOR'S REPORT
Honorable Mayor and Members of the
City Commission of the City of Aventura
Aventura City of Excellence School
Aventura,Florida
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and General
Fund of the Aventura City of Excellence School (the "School"), a Special Revenue Fund of the City of
Aventura, Florida (the "City") as of and for the year ended June 30, 2024, and the related notes to the
financial statements, which collectively comprise the School's basic financial statements as listed in the
table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities and major fund of the School, as of June 30,
2024, and the respective changes in financial position for the year then ended in accordance with
accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States
of America and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States. Our responsibilities under those standards are
further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of
our report. We are required to be independent of the School and to meet our other ethical
responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinions.
Emphasis of Matter
As discussed in Note 1, the financial statements of the School are intended to present only the Special
Revenue Fund of the City and they do not purport to, and do not, present fairly the financial position
of the City as of June 30, 2024 and the changes in its financial position or budgetary comparisons,
where applicable, for the year ended June 30, 2024 in conformity with accounting principles generally
accepted in the United States of America. Our opinion is not modified with respect to this matter.
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,UP,a licensed independent CPA firm,and Citrin Cooperman Advisors LLC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrn Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MINA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between thetas.
Citrin Cooperman&Company,LLP
CITRIr COOPERMAN�
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in
accordance with accounting principles generally accepted in the United States of America, and for the
design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing
standards and Government Auditing Standards will always detect a material misstatement when it exists.
The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting
from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control. Misstatements are considered material if there is a substantial likelihood
that, individually or in the aggregate, they would influence the judgment made by a reasonable user
based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing
Standards,we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and design and perform audit procedures responsive to those risks. Such procedures
include examining, on a test basis, evidence regarding the amounts and disclosures in the financial
statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the School's internal control.Accordingly,no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit, significant audit findings, and certain internal control related
matters that we identified during the audit.
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,UP,a licensed independent CPA fine,and Citrin Cooperman Advisors LLC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Cittin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MINA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between thetas.
2
Citrin Cooperman&Company,LLP
CITRIr COOPERMAN�
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis on pages 4 through 9 and budgetary comparison schedule on page 24, be
presented to supplement the basic financial statements. Such information is the responsibility of
management and,although not a part of the basic financial statements,is required by the Governmental
Accounting Standards Board,who considers it to be an essential part of financial reporting for placing
the basic financial statements in an appropriate operational, economic, or historical context. We have
applied certain limited procedures to the required supplementary information in accordance with
auditing standards generally accepted in the United States of America, which consisted of inquiries of
management about the methods of preparing the information and comparing the information for
consistency with management's responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an
opinion or provide any assurance on the information because the limited procedures do not provide us
with sufficient evidence to express an opinion or provide any assurance.
Other Reporting Required by GovernmentAuditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated September 13,
2024, on our consideration of the School's internal control over financial reporting and on our tests of
its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
matters. The purpose of that report is solely to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, and not to provide an opinion on the
effectiveness of the School's internal control over financial reporting or on compliance. That report is
an integral part of an audit performed in accordance with Government Auditing Standards in considering
the School's internal control over financial reporting and compliance.
Fort Lauderdale,Florida
September 13,2024
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,LLP,a licensed independent CPA fine,and Citrin Cooperman Advisors LLC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MINA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between thetas.
3
MANAGEMENT'S DISCUSSION
AND ANALYSIS
Aventura City of Excellence School
Management's Discussion and Analysis
June 30, 2024
As management of Aventura City of Excellence School (the "School"), a Special Revenue Fund of the
City of Aventura, Florida, we offer readers of the School's basic financial statements this narrative
overview and analysis of the financial activities of the School for the years ended June 30, 2024 and
2023.
Management's discussion and analysis is included at the beginning of the School's basic financial
statements to provide, in layman's terms, the past and current position of the School's financial
condition. This summary should not be taken as a replacement for the audit which consists of the
basic financial statements and other supplementary information.
Financial Highlights
Our basic financial statements provide these insights into the results of this year's operations.
• The School's net position was $ 1,963,764 as of June 30, 2024. Of this amount,
$ 239,898 represents unrestricted net position.
• The School's net position increased by $ 2,817,156 during the current fiscal year as a
result of this year's operations.
• As of June 30, 2024, the School's fund balance was $ 52,353, which was an increase
from the deficit of $ 3,002,177 from its prior year. Revenues earned but not received
within the School's current fiscal year are considered to be deferred inflows of resources
rather than income at the fund level. At June 30, 2024, the School had $ 248,816 of
deferred inflows of resources relating to the ESSER grant that the School's management
fully anticipates will be received and recognized as income during the coming fiscal year.
The School's fund balance increased by $3,054,530, eliminating the fund balance deficit
from the prior years.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the School's basic financial
statements. The School's basic financial statements are comprised of three components: 1)
government-wide basic financial statements, 2) fund basic financial statements, and 3) notes to the
basic financial statements. This report also contains supplementary information in addition to the
basic financial statements themselves.
Government-Wide Basic Financial Statements: The government-wide basic financial statements
are designed to provide readers with a broad overview of the School's finances, in a manner similar
to a private-sector business.
The statement of net position presents information on all of the School's assets and liabilities, and
deferred inflows/outflows of resources, with the difference reported as net position. Over time,
increases or decreases in net position may serve as a useful indicator of whether the financial
position of the School is improving or deteriorating. However, as a governmental entity, the
School's activities are not geared toward generating profit as are the activities of commercial
entities. Other factors such as school safety and the quality of education, must be considered in
order to reasonably assess the School's overall performance.
4
Aventura City of Excellence School
Management's Discussion and Analysis
June 30, 2024
The statement of activities presents information showing how the School's net position changed
during the year. All changes in net position are reported as soon as the underlying event giving rise
to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses
are reported in this statement for some items that will only result in cash flows in future fiscal
periods (e.g., uncollected revenues and services rendered, but unpaid).
The government-wide basic financial statements include all governmental activities that are
principally supported by grants and entitlements from the state for full-time equivalent funding.
The School does not have any business-type activities. The governmental activities of the School
primarily include instruction and instructional support services.
The government-wide basic financial statements can be found on pages 10 and 11 of this report.
Fund Basic Financial Statements: A fund is a grouping of related accounts that is used to maintain
control over resources that have been segregated for specific activities or objectives. The School
has only one (1) category of funds -governmental funds.
Governmental Funds: Governmental funds are used to account for essentially the same functions
reported as governmental activities in the government-wide financial statements. However, unlike
the government-wide financial statements, governmental funds financial statements focus on near-
term inflows and outflows of spendable resources, as well as on balances of spendable resources
available at the end of the fiscal year. Such information may be useful in assessing the School's
near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government-wide financial statements. By
doing so, readers may better understand the long-term impact of the School's near-term financing
decisions. Both the governmental funds balance sheet and the governmental funds statement of
revenues, expenditures and changes in fund balance provide a reconciliation to facilitate this
comparison between the governmental funds and governmental activities.
The School maintains one individual governmental fund. Information is presented in the
governmental fund balance sheet and the governmental fund statement of revenues, expenditures
and changes in fund balance.
The governmental fund basic financial statements can be found on pages 12 through 15 of this
report.
Notes to Basic Financial Statements: The notes provide additional information that is essential for
a full understanding of the data provided in the government-wide and fund financial statements.
The notes to basic financial statements can be found on pages 16 through 23 of this report.
Required Supplementary Information: In addition to the basic financial statements and
accompanying notes, this report also presents certain required supplementary information
concerning the School's adopted budget to actual results.
5
Aventura City of Excellence School
Management's Discussion and Analysis
June 30, 2024
Government-Wide Financial Analysis
As noted earlier, net position over time, may serve as a useful indicator of financial position. The
following table presents a comparative analysis of the condensed government-wide statements of
net position:
Aventura City of Excellence School
Summary of Net Position (Deficit)
June 30, June 30,
2024 2023 Variance %Variance
Assets:
Current assets $ 1,691,229 $ 857,410 $ 833,819 97.25%
Capital assets, net 1,723,866 1,608,886 114,980 7.15%
Total assets 3,415,095 2,466,296 948,799 38.47%
Liabilities:
Current liabilities 1,436,013 3,178,363 (1,742,350) -54.82%
Noncurrent liabilities 15,318 141,325 (126,007) -89.16%
Total liabilities 1,451,331 3,319,688 (1,868,357) -56.28%
Net Position:
Investment in capital assets 1,723,866 1,608,886 114,980 7.15%
Unrestricted (deficit) 239,898 (2,462,278) 2,702,176 109.74%
Total net position (deficit) $ 1,963,764 $ (853,392) $ 2,817,156 330.11%
The increase in current assets from the prior year reflect the increase in accounts receivable. The
large balance in the current year is primarily related to expected ESSER grant reimbursement
revenue. The School received a significant portion of this revenue in the month following the close
of the fiscal year. The increase in capital assets is the result of the current year additions exceeding
current year depreciation.
The decrease in current liabilities is primarily the result of the City transferring funds to the School
which reduced the School's due to the City, in order to support all expenditures incurred by the
School to be reimbursed by ESSER grant funding. The increase in total net position is primarily the
result of the School recognizing revenue related to the advances from the City of Aventura.
6
Aventura City of Excellence School
Management's Discussion and Analysis
June 30, 2024
Government-Wide Financial Analysis (continued)
The following table presents comparative information of the condensed government-wide
statements of changes in net position:
Aventura City of Excellence School
Summary of Changes in Net Position (Deficit)
June 30, June 30,
2024 2023 Variance %Variance
Revenues:
General revenues $ 13,457,250 $ 8,576,473 $ 4,880,777 56.91%
Program revenues:
Charges for services 643,273 500,687 142,586 28.48%
Operating grants and contributions 3,266,010 3,362,358 (96,348) -2.87%
Capital grants and contributions 950,704 680,491 270,213 39.71%
Total revenues 18,317,237 13,120,009 5,197,228 39.61%
Expenses:
Instruction 10,133,537 10,936,456 (802,919) -7.34%
Instructional media services 274,351 186,141 88,210 47.39%
Operation of facility 3,128,877 2,563,795 565,082 22.04%
School administration 1,478,162 1,607,839 (129,677) -8.07%
Pupil transportation services 485,154 369,709 115,445 31.23%
Total expenses 15,500,081 15,663,940 (163,859) -1.05%
Change in net position (deficit) 2,817,156 (2,543,931) 5,361,087 210.74%
Net position (deficit)-beginning (853,392) 1,690,539 (2,543,931) -150.48%
Net position (deficit)-ending $ 1,963,764 $ (853,392) $ 2,817,156 -330.11%
• General revenues increased significantly as a result of revenue recognized from the
elimination of the advances from the City of Aventura.
• Charges for services increased mostly due to revenue generated from an increase in field
trip participation.
• Operating grants and contributions increased as a result of increased reimbursement from
the ESSER grant.
• Total expenses increased by approximately 0.58% due to the following:
o Operation of facility — Repair and maintenance costs increased by approximately
$ 184,000 and equipment purchases increased by $ 380,000.
o School administration— In FY 2023/24, there was a higher participation in field trips.
o Pupil transportation services — Transportation costs increased due to an increase in
the rate charged by the vendor and the need for additional routes and bus monitors.
7
Aventura City of Excellence School
Management's Discussion and Analysis
June 30, 2024
Financial Analysis of the School's Funds
As noted earlier, the School uses fund accounting to maintain control over resources that have
been segregated for specific activities or objectives. The focus of the School's governmental funds
is to provide information on near-term inflows, outflows and balances of spendable resources.
Such information is useful in assessing the School's financing requirements. In particular,
unassigned fund balance, including assigned for subsequent year's budget, may serve as a useful
measure of the School's net resources available for spending at the end of the fiscal year.
As of the end of fiscal year 2023/2024, the School's governmental fund reported an ending fund
balance of $ 52,353. The fund balance increased by $ 3,054,530 from the prior year's fund deficit.
The increase in fund balance is a result of the City forgiving cash advances made to the School in
previous years to fund expenditures during and after COVID-19.
Budgetary Highlights
The 2023/2024 school year represents the 22nd year of operations for the School. During the past
year, the budget was amended by $ 3,132,250. The increase was necessary due to the additional
ESSER and referendum funding, as well as transfers in from the City that was unknown at the time
the original budget was prepared. The additional ESSER funding was primarily used to hire
additional teachers and staff as well as provide on-line and in person tutoring. The referendum
funding was used to provide stipends to instructional as well as fund security personnel for the
current school year. In addition, the transfer in from the City increased due to overages that the
School experienced throughout the year.
Capital Assets and Debt Administration
As of June 30, 2024, the School had an investment in capital assets of $ 1,723,866. This amount is
net of accumulated depreciation of $ 2,095,335. This amount represents a net increase of
$ 114,980.
The School has no outstanding debt.
Economic Factors
Facts, decisions or conditions that are expected to have a significant effect on the financial position
or results of operations of the School in fiscal year 2023/2024 include the following:
• 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 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 received a portion of ESSER III funds
reimbursements in FY 2023/24 and expects to receive the remainder in FY 2024/25.
8
Aventura City of Excellence School
Management's Discussion and Analysis
June 30, 2024
• Teacher salary increases reflect the previously adopted performance pay plan in accordance
with Florida Statute 1012.22, rewarding teachers who are rated effective and highly
effective.
• The 2024/2025 operating budget increased by $364,340 or 2.7%, primarily due to the
increase in operating costs. The School budgeted an increase in FTE revenue and a transfer
from the City to cover the budget increase. FTE revenues are driven by a net enrollment,
which remained the same as prior year, at 1,032.The budget also provides funding for lease
payments to the City to satisfy long-term financing costs related to the construction of the
elementary school wing.
• Beginning in 2024/2025, Charter Schools USA, will manage and oversee all school
operations. A new contract was executed with a term of July 1, 2024 through June 30,
2029.
Requests for Information
This financial report is designed to provide a general overview of the Aventura City of Excellence
School's finances for all those with an interest. If you should have any questions pertaining to the
information presented in this report or would like additional information, please contact the City of
Aventura's Finance Director at the City of Aventura, 19200 West Country Club Drive, Aventura,
Florida 33180.
9
BASIC FINANCIAL STATEMENTS
Aventura City of Excellence School
Statement of Net Position
June 30, 2024
Governmental
Activities
Current Assets:
Cash and cash equivalents $ 400
Due from other governments 1,660,399
Prepaid expenses 30,430
Total current assets 1,691,229
Noncurrent Assets:
Capital assets, net of accumulated depreciation 1,723,866
Total assets 3,415,095
Current Liabilities:
Accounts payable 417,293
Accrued expenses 658,186
Due to City 314,581
Compensated absences 45,953
Total current liabilities 1,436,013
Noncurrent Liabilities:
Compensated absences 15,318
Total noncurrent liabilities 15,318
Total liabilities 1,451,331
Net Position:
Investment in capital assets 1,723,866
Unrestricted 239,898
Total net position $ 1,963,764
The accompanying notes to basic financial statements are an integral part of these statements.
10
Aventura City of Excellence School
Statement of Activities
For the Year Ended June 30, 2024
Governmental
Activities
Program Revenues Net Revenue
Charges Operating Capital (Expense)and
for Grants and Grants and Change in
Expenses Services Contributions Contributions Net Position
Functions/Programs:
Instruction $ 10,133,537 $ 332,495 $ 3,073,446 $ - $ (6,727,596)
Instructional media services 274,351 - - - (274,351)
Operation of facility 3,128,877 130,438 92,067 950,704 (1,955,668)
School administration 1,478,162 180,340 - - (1,297,822)
Pupil transportation services 485,154 - 100,497 - (384,657)
Total governmental
activities $ 15,500,081 $ 643,273 $ 3,266,010 $ 950,704 (10,640,094)
General revenues :
FTE and other nonspecific revenues 8,770,897
Miscellaneous income 184,858
Transfer in from the City 4,501,495
Total general revenues and transfers 13,457,250
Change in net position 2,817,156
Net position (deficit),July 1, 2023 (853,392)
Net position,June 30, 2024 $ 1,963,764
The accompanying notes to basic financial statements are an integral part of these statements.
11
Aventura City of Excellence School
Balance Sheet -Governmental Fund
June 30, 2024
General
Fund
Assets:
Cash and cash equivalents $ 400
Due from other governments 1,660,399
Prepaid expenditures 30,430
Total assets $ 1,691,229
Liabilities:
Accounts payable $ 417,293
Accrued expenses 658,186
Due to City 314,581
Total liabilities 1,390,060
Deferred Inflows of Resources:
Unavailable revenues 248,816
Fund Balance:
Nonspendable 30,430
Unassigned 21,923
Total fund balance 52,353
Total liabilities, deferred inflows of
resources and fund balance $ 1,691,229
The accompanying notes to basic financial statements are an integral part of these statements.
12
Aventura City of Excellence School
Reconciliation of the Balance Sheet- Governmental
Fund to the Statement of Net Position
June 30, 2024
Total Fund Balance -Governmental Fund $ 52,353
Amounts reported for governmental activities in the
statement of net position are different because:
Capital assets used in governmental activities are not
financial resources; and therefore, are not reported in
the governmental funds:
Cost of capital assets $ 3,819,201
Accumulated depreciation (2,095,335) 1,723,866
Unavailable revenue in the governmental fund is
susceptible to full accrual in the government-wide
statements. 248,816
Long-term liability which is not due and payable in the
current period; and therefore, is not reported in
the governmental fund:
Compensated absences (61,271)
Net Position of Governmental Activities $ 1,963,764
The accompanying notes to basic financial statements are an integral part of these statements.
13
Aventura City of Excellence School
Statement of Revenues, Expenditures and
Changes in Fund Balance - Governmental Fund
For the Year Ended June 30, 2024
General
Fund
Revenues:
Federal sources $ 1,951,273
State sources 10,002,749
Local sources 2,341,237
Total revenues 14,295,259
Expenditures:
Current:
Instruction 10,133,537
Instructional media services 274,351
Operation of facility 2,312,066
School administration 1,605,325
Pupil transportation services 485,154
Capital outlay 931,791
Total expenditures 15,742,224
Deficiency of revenues over expenditures (1,446,965)
Other Financing Sources:
Transfer in from the City 4,501,495
Net change in fund balance 3,054,530
Fund Balance (Deficit),July 1, 2023 (3,002,177)
Fund Balance,June 30, 2024 $ 52,353
The accompanying notes to basic financial statements are an integral part of these statements.
14
Aventura City of Excellence School
Reconciliation of the Statement of Revenues,
Expenditures and Changes in Fund Balance -
Governmental Fund to the Statement of Activities
For the Year Ended June 30, 2024
Net Change in Fund Balance -Governmental Fund $ 3,054,530
Amounts reported for governmental activities in the
statement of activities are different because:
Governmental funds report capital outlays as
expenditures; however, in the statement of activities
these costs are allocated over their estimated useful
lives as a provision for depreciation:
Capital outlay $ 244,302
Current year provision for depreciation (129,322) 114,980
Revenues that are earned but not received within the
availability period are recognized in the statement of
activities when earned and subsequently in the
governmental fund financial statements when they
become available. (479,517)
Certain items reported in the statement of activities
do not require the use of current financial resources
and therefore are not reported as expenditures in the
governmental fund:
Change in compensated absences 127,163
Change in Net Position of Governmental Activities $ 2,817,156
The accompanying notes to basic financial statements are an integral part of these statements.
15
Aventura City of Excellence School
Notes to Basic Financial Statements
June 30, 2024
Note 1- Organization and Operations
Aventura City of Excellence School (the "School"), is a special revenue fund of the financial
statements of the City of Aventura, Florida (the "City"). The School commenced operations in
August 2003 in the City and offers classes for kindergarten through eighth grade with an
enrollment of 1,032 for the fiscal year ended June 30, 2024. The School is funded from public funds
based on enrollment and can also be eligible for grants in accordance with state and federal
guidelines, including food service and capital outlay. The School can accept private donations and
the City can incur debt for the operation of the School.
Note 2- Summary of Significant Accounting Policies
A summary of the School's significant accounting policies is as follows:
Reporting entity: The School operates under a charter granted by the sponsoring school district,
the Miami-Dade County Public School District (the "District"). The current charter is effective until
June 30, 2033, but provides for renewals of up to 5 years by mutual agreement of both parties. In
2005, the School amended the charter to include grades six through eight. In 2012, the School
amended the charter to increase the School capacity from 972 to 1032 over five years commencing
with the fiscal year 2012/2013. At the end of the term of the charter, the District may choose not
to renew the charter under grounds specified in the charter in which case the District is required to
notify the School in writing at least 90 days prior to the charter's expiration. During the term of the
charter, the District may also terminate the charter for good cause as defined.
The School is owned and operated by the City, is part of the City's government and is not a
separate legal entity or otherwise organized apart from the City. The City was incorporated in
November 1995. The City operates under a Commission-Manager form of government. In
accordance with Chapter 10.850, Rules of the Auditor General of the State of Florida, the School is
required to prepare special purpose financial statements. Section 10.855(4) states that the special
purpose financial statements should present the charter school's financial position including the
charter school's current and capital assets and current and long-term liabilities, and net
assets/position; and the changes in financial position. The financial statements contained herein
present only the operations of the School and do not purport to, and do not, present the financial
position and changes in financial position of the City. Only capital assets acquired with School
revenues are reported. The facility used by the School is owned by the City and the capital assets
and related debt for the facilities are not included in this report.
Basis of presentation: The financial statements have been prepared in conformity with accounting
principles generally accepted in the United States of America ("GAAP") as applied to governmental
units. The Governmental Accounting Standards Board ("GASB") is the accepted standard-setting
body for establishing governmental accounting and financial reporting principles.
Government-wide financial statements: The School's basic financial statements include both
government-wide (reporting the School as a whole) and fund financial statements. Both the
government-wide and fund financial statements categorize primary activities as either
governmental or business-type. All of the School's activities are classified as governmental
activities.
In the government-wide statement of net position, the governmental activities column is reported
on a full accrual, economic resource basis, which recognizes all current and noncurrent assets and
all current and noncurrent liabilities. The School's net position is reported in three (3) categories:
investment in capital assets; restricted; and unrestricted, as applicable.
16
Aventura City of Excellence School
Notes to Basic Financial Statements
June 30, 2024
Note 2- Summary of Significant Accounting Policies (continued)
The government-wide statement of activities reports both the gross and net cost of each of the
School's functions. The net costs, by function, are supported by general revenues. The statement of
activities reduces gross expenses by related program revenues. Program revenues must be directly
associated with the function. Operating grants include operating specific and discretionary grants
while the capital grants column reflects capital-specific grants.
Fund financial statements: The School's accounts are organized on the basis of funds. The
operations of the fund are accounted for with a separate set of self-balancing accounts that
comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund
balance, revenues and expenditures.
The Charter School operating fund is a governmental fund type and is used to account for all of the
School's financial transactions.
Measurement focus and basis of accounting: Basis of accounting refers to the point at which
revenues or expenditures/expenses are recognized in the accounts and reported in the basic
financial statements. It relates to the timing of the measurements made regardless of the
measurement focus applied. Governmental funds use the current financial resources measurement
focus and the government-wide statement uses the economic resources measurement focus.
Governmental activity in the government-wide financial statements is presented on the accrual
basis of accounting. Revenues are recognized when earned and expenses are recognized when a
liability is incurred, regardless of the timing of the related cash flows.
The governmental fund financial statements are presented on the modified accrual basis of
accounting under which revenue is recognized in the accounting period in which it becomes
susceptible to accrual (i.e., when it becomes both measurable and available). Revenues susceptible
to accrual include FTE nonspecific revenue, transportation funds, capital grant funds, operating
grants and contributions and investment earnings. Intergovernmental revenues are recognized
when all eligibility requirements have been met, if available. "Measurable" means the amount of
the transaction can be determined and "available" means collectible within the current period or
soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the
School considers revenues to be available if they are collected within two (2) months of the end of
the current fiscal year. Expenditures generally are recorded when a liability is incurred. However,
expenditures related to compensated absences are recorded only when paid from expendable
available financial resources.
Cash and cash equivalents: The School's cash and cash equivalents are maintained by the City in a
pooled account for all funds. This enables the City to invest large amounts of idle cash for short
periods of time and to optimize earnings potential. Cash and cash equivalents represent the
amount owned by the Charter School operating fund. The City is responsible for all risks related to
the School's cash and cash equivalents
Prepaid items: Certain payments to vendors reflect costs applicable to future accounting periods
and are recorded as prepaid items.
Capital assets: Capital assets purchased or acquired with an original cost of $ 5,000 or more are
capitalized at historical cost or estimated historical cost and are reported in the government-wide
financial statement. Donated capital assets are reported at acquisition value as of the date
received. Additions, improvements and other capital outlays that significantly extend the useful life
of an asset are capitalized and depreciated over the remaining useful lives of the related capital
assets. Other costs incurred for repairs and maintenance are expensed as incurred.
17
Aventura City of Excellence School
Notes to Basic Financial Statements
June 30, 2024
Note 2- Summary of Significant Accounting Policies (continued)
Depreciation on improvements other than building and equipment is provided on the straight-line
basis over the respective estimated useful lives ranging from 15 to 25 years and 3 to 10 years,
respectively.
Within governmental funds, amounts incurred for the acquisition of capital assets are reported as
fund expenditures. Depreciation expense is not reported within the governmental fund financial
statements.
Deferred outflows/inflows of resources: In addition to assets, the statement of financial position
will sometimes report a separate section for deferred outflows of resources. This separate financial
statement element, deferred outflows of resources, represents a consumption of net position that
applies to a future period(s) and so will not be recognized as an outflow of resources
(expense/expenditure) until then. The School does not have any items that qualify for reporting in
this category.
In addition to liabilities, the statement of financial position will sometimes report a separate
section for deferred inflows of resources. This separate financial statement element, deferred
inflows of resources, represents an acquisition of net position that applies to a future period(s) and
so will not be recognized as an inflow of resources (revenue) until that time. The School has one
item that qualifies for reporting in this category. The governmental fund reports unavailable
revenues that are deferred and recognized as an inflow of resources in the period that the amounts
become available.
Unearned revenue: Unearned revenue arises when the School receives resources before it has a
legal claim to them.
Net position: Net position is classified in three categories. The general meaning of each is as
follows:
• Net investment in capital assets - represents the difference between the
cost of capital assets, less accumulated depreciation, reduced by the
outstanding balances of any borrowings used for the acquisition,
construction or improvement of those assets.
• Restricted - consists of net position with constraints placed on their use
either by 1) external groups such as creditors, grantors, contributors, or
laws or regulations of other governments, or 2) law through
constitutional provisions or enabling legislation.
• Unrestricted - indicates that portion of net position that is available to
fund future operations.
Fund balance: The governmental fund financial statements present fund balances based on the
provisions of GAAP which provides clearly defined fund balance classifications and also sets a
hierarchy which details how the School may spend funds based on certain constraints. The
following are the fund balance classifications used in the governmental fund financial statements:
• Nonspendable - this classification includes amounts that cannot be spent
because they are either not in spendable form or are legally or
contractually required to be maintained intact. The School classifies
prepaid items as nonspendable since they are not expected to be
converted to cash or are not expected to be converted to cash within the
next year.
18
Aventura City of Excellence School
Notes to Basic Financial Statements
June 30, 2024
Note 2- Summary of Significant Accounting Policies (continued)
• Restricted - this classification includes amounts that are restricted for
specific purposes by external parties such as grantors and creditors or are
imposed by law through constitutional provisions or enabling legislation.
• Committed - this classification includes amounts that can be used for
specific purposes voted on through formal action of the City Commission
(the highest level of decision making authority). The committed amount
cannot be used for any other purpose unless the City Commission
removes or changes the commitment through formal action.
• Assigned - this classification includes amounts that the School intends to
use for a specific purpose but they are neither restricted nor committed.
Assignments can be made by the City Manager, which the City
Commission Members, by resolution, delegated such authority at their
direction. The School classifies existing fund balance to be used in the
subsequent year's budget for elimination of a deficit as assigned.
• Unassigned - this classification includes amounts that have not been
restricted, committed or assigned for a specific purpose within the
General Fund.
The details of the fund balances are included in the Governmental Fund Balance Sheet.
When the School incurs expenditures for which restricted or unrestricted fund balance is available,
the School would consider restricted funds to be spent first unless there are legal
documents/contracts that prohibit doing this, such as in grant agreements requiring dollar for
dollar spending. When the School has expenditures for which committed, assigned or unassigned
fund balance is available, the School would consider committed funds to be spent first, then
assigned funds and lastly unassigned funds.
Encumbrances: Encumbrance accounting, under which purchase orders, contracts and other
commitments for the expenditure of funds are recorded in order to reserve that portion of the
applicable appropriation, is employed as an extension of formal budgetary integration.
Encumbrances are recorded at the time a purchase order or other commitment is entered into.
Encumbrances outstanding at year end represent the estimated amount of expenditures which
would result if unperformed purchase orders and other commitments at year end are completed.
Encumbrances lapse at year end; however, the City and School generally intend to honor purchase
orders and other commitments in process. As a result, encumbrances outstanding at year end are
re-appropriated in the next fiscal year and are therefore presented as committed or assigned fund
balance for the subsequent year.
Other post-employment benefits: The City provides post-employment healthcare coverage,
including medical and dental benefits, to eligible individuals which consist of an implicit subsidy.
The estimated liability is recorded in the financial statements of the City. No amount is allocated to
the School's primary operating fund since the amount is deemed immaterial by management as of
June 30, 2024.
19
Aventura City of Excellence School
Notes to Basic Financial Statements
June 30, 2024
Note 2- Summary of Significant Accounting Policies (continued)
Compensated absences: The School's sick leave policy permits employees to accumulate earned
but unused sick pay benefits. Upon termination, sick pay is paid out between 0-100% based on
length of service, and other applicable limits. The School's vacation policy is that earned vacation is
cumulative although limited to certain maximums based on length of service.
Accumulated compensated absences are recorded in the government-wide financial statements
when earned. Expenditures for accumulated compensated absences have been recorded in the
governmental fund only if they have matured, (e.g., resulting from employee resignations,
terminations or retirements).
State funding (primary source of revenue): Student funding is provided by the State of Florida
through the School Board of Miami-Dade County, Florida. In accordance with the Charter
Agreement, the School Board retains 2% as an administrative fee. This funding is received on a pro
rata basis over the twelve-month period and is adjusted for changes in full-time equivalent student
population. After review and verification of Full-Time Equivalent ("FTE") reports and supporting
documentation, the Florida Department of Education may adjust subsequent fiscal period
allocations of FTE funding for prior year's errors disclosed by its review as well as to prevent the
statewide allocation from exceeding the amount authorized by the State Legislature. Normally,
such adjustments are reported in the year the adjustments are made.
Use of estimates: The preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make estimates and
assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could
differ from those estimates.
Subsequent events: Subsequent events were evaluated by management through September 13,
2024, the date the financial statements were available for issuance.
Note 3- Cash and Cash Equivalents
As discussed in Note 2, the School's cash and cash equivalents are maintained by the City in a
pooled account for all funds.
State statutes require, and it is the School's policy, that all deposits be made into, and be held by,
financial institutions designated by the Treasurer of the State of Florida as "qualified public
depositories" as defined by Chapter 280 of the Florida Statutes. This Statute requires that every
qualified public depository institution maintain eligible collateral to secure the public entity's funds.
The minimum collateral to be pledged by an institution, the collateral eligible for pledge, and
reporting requirements of the qualified public depositor to the Treasurer is defined by the Statute.
Collateral is pooled in a multiple qualified public depository institution pool with the ability to
assess members of the pool should the need arise. The School's deposits are held in a qualified
public depository. They are covered by the collateral pool, as the School has identified itself as a
public entity at June 30, 2024.
20
Aventura City of Excellence School
Notes to Basic Financial Statements
June 30, 2024
Note 4- Capital Assets
A summary of changes in governmental capital assets is as follows:
Balance at Balance at
July 1, June 30,
2023 Additions Deletions 2024
Improvements other than building $ 2,871,738 $ 244,302 $ - $ 3,116,040
Equipment 738,030 - (34,869) 703,161
Less:accumulated depreciation 2,000,882 129,322 (34,869) 2,095,335
$ 1,608,886 $ 114,980 $ - $ 1,723,866
The provision for depreciation for the year ended June 30, 2024 amounted to approximately
$ 129,000. The School allocated depreciation to the operation of the facility.
Note 5- Long-Term Liabilities
The following is a summary of long-term liabilities for fiscal year ended June 30, 2024:
Balance at Balance at Amount Due
July 1, June 30, Within One
2023 Additions Deletions 2024 Year
Compensated absences $ 188,434 $ 181,850 $ (309,013) $ 61,271 $ 45,953
Note 6- Commitments and Contingencies
Management contract
The City had a contract with Charter Schools USA, Inc. ("CSUSA") through June 30, 2024 for
administrative and educational management services for the operations of the School. All staff of
the School, except the principal, two assistant principals (dean of discipline and operations and
dean of curriculum) and a custodian, are employees of CSUSA. Total fees paid to the management
company for fiscal year 2023/2024 were $ 306,000. The majority of other reimbursed expenditures
by the City to CSUSA relate to teachers' salaries and benefits.
Effective July 1, 2024, the City has a new contract with CSUSA through June 30, 2029. CSUSA shall
be paid an annual management fee equal to 6% of revenue for the 2024-2025 school year; 8% of
revenue for the 2025-2026 school year and 10% of revenue beginning with the 2026-2027 school
year and thereafter, though June 30, 2029. Under the new contract, all staff of the School,
including the principal, two assistant principals and custodian will be employees of CSUSA.
Processes that the City was previously responsible for, such as facility maintenance and accounts
payable will be provided by CSUSA.
Grant funding
Amounts received or receivable from grantor agencies are subject to audit, which may result in
adjustments by Federal and/or State grantor agencies. Any disallowed claims, including amounts
already collected, may constitute a liability of the School. The amount, if any, of such expenditures
21
Aventura City of Excellence School
Notes to Basic Financial Statements
June 30, 2024
Note 6- Commitments and Contingencies (continued)
which may be disallowed by the grantor agencies cannot be determined at this time, although the
School expects such amounts, if any, to be immaterial.
Note 7- Related Party Transactions
The School's operations are located at a facility that is owned by the City. In September 2002, the
City entered into a bond indenture agreement with the Florida Intergovernmental Finance
Commission through an interlocal governmental agreement.
As a result, the City issued $ 12,610,000 in Series 2002 Revenue Bonds to finance the acquisition of
land and the construction of the charter school as well as the construction of a community
recreation center. Approximately $ 6,650,000 of the bond issue was related to the acquisition,
construction and equipping of the School facility. In fiscal year 2012, the City issued $ 9,885,000 in
Series 2012 Refunding Revenue Bonds at a current rate of 2.65% to refund the then outstanding
balance of the Series 2002 Revenue Bonds. Approximately $ 5,213,000 of the Series 2012
Refunding Revenue Bonds relate to that portion of the original Series 2002 Revenue Bonds that
was utilized for the acquisition, construction and equipping of the School facility. The City refunded
the Series 2002 Revenue Bonds (fully defeased) to reduce its total debt service payments through
maturity (2027) by approximately $ 3,810,000.
The School is leasing its premises from the City under an operating lease agreement through
June 30, 2025. The lease can renew each year as long as the School operates pursuant to the
Charter issued by the School Board of Miami-Dade County. The lease amount is determined
annually.
Total lease expense for the fiscal year ended June 30, 2024 totaled $ 444,000. Future minimum
payments under the current lease, which expires on June 30, 2025, total $444,000.
Note 8- Risk Management
The School is exposed to various risks of loss related to torts, thefts of, damage to and destruction
of assets, errors and omissions, employee health, workers' compensation and natural disasters for
which the City carried commercial insurance. Settlement amounts have not exceeded insurance
coverage for the past three (3) fiscal years. In addition, there were no reductions in insurance
coverage from those in the prior year.
Note 9- Defined Contribution Plans
The City is a single employer that contributes to four (4) defined contribution pension plans based
on employee classification created in accordance with Internal Revenue Code Section 401 (a). The
employees of the School are eligible to participate in three (3) of the City's defined contribution
pension plans. The School has three (3) full-time employees who are eligible to participate in these
plans. Under these plans, the City contributes amounts ranging from 7% to 15% of employee salary
for each of the three (3) School employees.
The City's contributions for the Principal vest in the year they are contributed. The City's
contributions to the other employees vest beginning after one (1) year of service through year five
(5) in 20% increments. Participants are not permitted to make contributions during the year. The
City made plan contributions for these covered employees of approximately $ 38,500 during the
year. Plan provisions and contribution requirements may be amended by the City Commission.
22
Aventura City of Excellence School
Notes to Basic Financial Statements
June 30, 2024
Note 9- Defined Contribution Plans (continued)
In addition, the City provides to these full-time employees a deferred compensation plan under
Section 457 of the Internal Revenue Code. Under this program, employees may voluntarily elect to
defer a portion of their salary to future years; with no required contributions from the City.
Both programs are administered by ICMA Retirement Corp. The City does not exercise any control
or fiduciary responsibility over the Plans' assets.
23
REQUIRED SUPPLEMENTARY
INFORMATION
Aventura City of Excellence School
Schedule of Revenues and Expenditures-
Budget and Actual- General Fund
For the Year Ended June 30, 2024
Budgeted Amounts
Original Final Actual Variance
Revenues:
Federal sources $ 1,248,136 $ 625,145 $ 1,951,273 $ 1,326,128
State sources 9,485,271 9,851,536 10,002,749 151,213
Local sources 1,533,144 2,383,259 2,341,237 (42,022)
Investment earnings 3,000 3,000 - (3,000)
Total revenues 12,269,551 12,862,940 14,295,259 1,432,319
Expenditures:
Current:
Instruction 8,796,539 10,660,039 10,133,537 526,502
Instructional media services 157,991 296,691 274,351 22,340
Operation of facility 2,091,003 2,462,103 2,312,066 150,037
School administration 1,330,364 1,618,364 1,605,325 13,039
Pupil transportation services 381,775 506,775 485,154 21,621
Capital outlay 593,250 939,200 931,791 7,409
Total expenditures 13,350,922 16,483,172 15,742,224 740,948
Excess of revenues over
over expenditures (1,081,371) (3,620,232) (1,446,965) 2,173,267
Other Financing Sources:
Transter in trom the City 1,081,371 3,620,232 4,501,495 881,263
Net change in
fund balance $ $ - $ 3,054,530 $ 3,054,530
24
Aventura City of Excellence School
Notes to Required Supplementary Information
June 30, 2024
Note 1- Budgets and Budgetary Accounting
The School formally adopted a budget for the year ended June 30, 2024. Budgeted amounts may
be amended by resolution or ordinance of the City Commission. The budget has been prepared in
accordance with accounting principles generally accepted in the United States of America. A
comparison of the actual results of operations to the budgeted amounts for the operating fund is
presented as required supplementary information.
25
OTHER INDEPENDENT
AUDITOR'S REPORTS
Citrin Cooperman&Company,LLP
\/ Certified Public Accountants
CITRINlCOORERMAN`
6550 N Federal Hwy,4th Floor
Fort Lauderdale,FL 33308
T:954.771.0896 F 954.938.9353
citrincoopexman.com
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED
ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENTAUDITING STANDARDS
Honorable Mayor and Members of the
City Commission of the City of Aventura
Aventura City of Excellence School
Aventura,Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of the governmental
activities and General Fund of Aventura City of Excellence (the "School"), a Special Revenue Fund of
the City of Aventura, Florida, as of and for the year ended June 30, 2024, and the related notes to the
financial statements,which collectively comprise the School's basic financial statements and have issued
our report thereon dated September 13, 2024.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the School's internal
control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the School's
internal control. Accordingly, we do not express an opinion on the effectiveness of the School's
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management
or employees, in the normal course of performing their assigned functions, to prevent, or detect and
correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of
deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement
of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis.
A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less
severe than a material weakness, yet important enough to merit attention by those charged with
governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of
this section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses or significant deficiencies may exist that have not been identified.
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,LLP,a licensed independent CPA fine,and Citrin Cooperman Advisors LLC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MINA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
26
Citrin Cooperman&Company,LLP
CITRIr COOPERMAN�
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the School's financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts and grant agreements, noncompliance with which could have a direct and
material effect on the financial statements. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly,we do not express such an opinion. The
results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
School's internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the School's internal control and
compliance. Accordingly,this communication is not suitable for any other purpose.
Fort Lauderdale,Florida
September 13,2024
"Citrin Cooperman"is the brand under which Gttin Cooperman&Company,LLP,a licensed independent CPA firm,and Citrin Cooperman Advisors LLC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,UP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.QdNA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
27
Citrin Cooperman&Company,LLP
\/ Certified Public Accountants
CITRINlCOORERMAN`
6550 N Federal Hwy,4th Floor
Fort Lauderdale,FL 33308
T:954.771.0896 F 954.938.9353
citrincoopexman.com
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.850 OF THE RULES OF THE
AUDITOR GENERAL OF THE STATE OF FLORIDA
Honorable Mayor and Members of the
City Commission of the City of Aventura
Aventura City of Excellence School
Aventura,Florida
Report on the Financial Statements
We have audited the financial statements of Aventura City of Excellence School, Florida, (the "School"), as
of and for the fiscal year ended June 30, 2024, and have issued our report thereon dated September 13,
2024.
Auditor's Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America; the standards applicable to financial audits contained in Government Auditing Standards issued by the
Comptroller General of the United States;and Chapter 10.850,Rules of the Auditor General.
Other Reporting Requirements
We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance
with Government Auditing Standards. Disclosures in that report,which is dated September 13, 2024, should be
considered in conjunction with this management letter.
Prior Audit Findings
Section 10.854(1)(e)1., Rules of the Auditor General, requires that we determine whether or not corrective
actions have been taken to address findings and recommendations made in the preceding financial audit
report. There were no findings or recommendations made in the preceding financial audit report.
Official Title
Section 10.854(1)(e)5., Rules of the Auditor General, requires that the name or official title of the entity and
the school code assigned by the Florida Department of Education be disclosed in this management letter.
The official title and the school code assigned by the Florida Department of Education of the entity are
Aventura City of Excellence School and 0950.
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,LLP,a licensed independent CPA firm,and Citrin Cooperman Advisors LLC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MINA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between thetas.
28
JCitrin Cooperman&Company,LLP
CITRINCOOPERMAN'
Financial Condition and Management
Sections 10.854(1)(e)2. and 10.855(11), Rules of the Auditor General, require us to apply appropriate
procedures and communicate whether or not the School has met one or more of the conditions described
in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our
audit, we determined that the School did not meet any of the conditions described in Section 218.503(1),
Florida Statutes.
Pursuant to Sections 10.854(1)(e)6.a. and 10.855(12), Rules of the Auditor General, we applied financial
condition assessment procedures for the School. It is management's responsibility to monitor the School's
financial condition, and our financial condition assessment was based in part on representations made by
management and the review of financial information provided by the same.
Section 10.854(1)(e)3., Rules of the Auditor General, requires that we communicate any recommendations
to improve financial management. In connection with our audit, we did not have any such
recommendations.
Transparency
Section 10.854(1)(e)7. and 10.855(13), Rules of the Auditor General, require us to apply appropriate
procedures and communicate the results of our determination as to whether the School maintained on its
website the information specified in Section 1002.33(9)(p), Florida Statutes. In connection with our audit,
we determined that the School maintained on its website the information specified in Section 1002.33(9)(p),
Florida Statutes.
Additional Matters
Section 10.854(1)(e)4., Rules of the Auditor General, requires us to communicate noncompliance with
provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred,
that have an effect on the financial statements that is less than material but warrants the attention of those
charged with governance. In connection with our audit,we did not note any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of the Legislative Auditing
Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor
General,Federal and other granting agencies,the Board of Directors and applicable management, and is not
intended to be and should not be used by anyone other than these specified parties.
Fort Lauderdale,Florida
September 13,2024
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,LLP,a licensed independent CPA firm,and Citrin Cooperman Advisors LLC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.QdNA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
29
WON
I `
19200 West Country Club Drive
Aventura, Florida 33180
Phone: (305)466-8920
Fax: (305)466-8939
www.cityofaventu ra.com
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission (DSAHS Board of Directors)
FROM: Ronald J. Wasson, City Manager
BY: Melissa Cruz, Finance Director ML
DATE: October 11, 2024
SUBJECT: Special Purpose Financial Report for the Don Soffer Aventura High
School (DSAHS) for the Fiscal Year Ended June 30, 2024
October 17, 2024 City Commission Special Meeting Agenda
RECOMMENDATION
It is recommended that the City Commission approve the following motion:
AVENTURA CITY COMMISSION, ACTING IN ITS CAPACITY AS THE GOVERNING
BOARD FOR THE DON SOFFER AVENTURA HIGH SCHOOL (DSAHS):
A MOTION TO ACCEPT FOR FILING THE SPECIAL PURPOSE FINANCIAL REPORT
FOR THE DON SOFFER AVENTURA HIGH SCHOOL FOR THE FISCAL YEAR ENDED
JUNE 30, 2024 AND TO ACCEPT FOR FILING THAT LETTER DATED SEPTEMBER 13,
2024 ATTACHED HERETO AS ATTACHMENT 1.
BACKGOUND
The Special Purpose Financial Report (the "Report") for the Don Soffer Aventura High
School ("DSAHS") was electronically distributed to the Mayor and Commissioners on
October 11, 2024 along with our memorandum. In addition, a letter dated September 13,
2024 ("Attachment 1") from our auditors — Citrin Cooperman & Company, LLP was
attached to the Commission agenda for your review.
In compliance with Florida Statute 218.39, the Report is required to be submitted to the
Governing Board. As a result, the Report will be filed as an official record at a public
meeting through a motion that will be made at the October 17t" Commission Special
Meeting. In addition, the auditors have requested that their letter ("Attachment 1") be
accepted for filing with the City Commission.
A representative from Citrin Cooperman will be present at the meeting. However, since
the Report is the responsibility of Charter Schools USA, I respectfully request that any
questions be discussed with the City Manager prior to the meeting.
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission (DSAHS Board of Directors)
FROM: Ronald J. Wasson, City Manager
BY: Melissa Cruz, Finance Director
Ayanna Jeffrey, Senior Accounting Analyst, Charter Schools USA
DATE: October 11, 2024
SUBJECT: Don Soffer Aventura High School (the "School") Special Purpose
Financial Report for the Fiscal Year Ended June 30, 2024
Background
As required by State law and our Charter School Contract with the Miami-Dade County
Public School District and in accordance with our Management Agreement with Charter
Schools USA, they have prepared the Don Soffer Aventura High School's (the "School's")
financial statements (the "Report") for the fiscal year ended June 30, 2024 (attached).
This Report encompasses the School's 5t" year of operations and was audited by Citrin
Cooperman & Company, LLP.
The Report complies with Generally Accepted Accounting Principles ("GAAP"), which
includes Governmental Accounting Standard Board ("GASB") Statement No 34. The
cover reflects that the Report represents"A Special Revenue Fund of the City of Aventura,
Florida."As a result, the School's financial operations will be reflected in the City's Annual
Comprehensive Financial Report for the fiscal year ended September 30, 2024, as well
as in this Report.
The key schedules in this Report include the:
1. Statement of Revenues, Expenditures and Change in Fund Balance —
Governmental Fund (page 13), and the;
2. Schedule of Revenues and Expenditures — Budget and Actual — General Fund,
(page 22).
Please note that on page 22, revenue and expenditures (Actual Amount Column),
aggregated $12,663,397 and $11,606,615, respectively. The net difference between
revenue and expenditures of $1,056,782 exceeds the budgeted surplus of $336,462 by
$720,320 at June 30, 2024.
It is important to note that although the School's first year of operations was fiscal year
2019/20, the Charter High School Fund was established in fiscal year 2017/18. Through
1
a planned and budgeted Advance from the General Fund, fees related to the planning
phase and costs associated with the charter school application and contract process were
incurred and covered which resulted in a fund deficit.
In fiscal year 2018/19, the Charter High School Fund incurred additional start-up
expenditures so that the School would be ready to open for the 2019/20 School Year in
August of 2019. These costs increased the fund deficit over the prior year and were again
covered through a planned and budgeted Advance from the City's General Fund.
In fiscal year 2019/20, the School opened and enrolled 200 9th grade students and was
planned to operate at a deficit since it would not be operating at full enrollment. Again,
the deficit was covered by a planned and budgeted Advance from the City's General
Fund.
In fiscal year 2020/21, the School enrolled 415 9th and 10th grade students and was
planned to operate at a deficit since it would not be operating at full enrollment. Again,
the deficit was covered by a planned and budgeted Advance from the City's General
Fund.
In fiscal year 2021/22, the School enrolled 637 9th, loth and 1 lth grade students and was
planned to operate at a deficit since it would not be operating at full enrollment. Again,
the deficit was covered by a planned and budgeted Advance from the City's General
Fund. During FY 2021/22, an adjustment in excess of$2.5 million was made to record a
transfer in from the City to cover the cumulative fund deficit.
In fiscal year 2022/23, the School enrolled 805 9th, loth, 11th and 12th grade students and
generated a surplus. The hope would be that once expenditures begin to level out, the
School Fund could over time repay the Advance from the City's General Fund.
In fiscal year 2023/24, the School enrolled 825 9th, loth, 11th and 12th grade students and
generated a surplus. The School Fund made a payment in the amount of $1,144,376 to
repay the Advance from the City's General Fund.
The balance of the Report contains the School's statements and a narrative on a GASB
34 basis. The purpose of the GASB 34 governmental financial statements is to more
closely resemble the financial statements of non-governmental entities. Therefore, page
9 contains a Statement of Net Position which is reconciled to the Balance Sheet on page
11. Similarly, the Statement of Activities (page 10) reflects a change in net position which
is reconciled to the Statement of Revenues, Expenditures and Change in Fund Balance
of the Governmental Fund on page 13.
Whether you look at the School's operations from either a GASB 34 non-governmental
basis (pages 9— 10) or a traditional governmental basis (pages 11, 13 and 22), the School
is operating as budgeted and planned for from a financial perspective.
The auditor letter dated September 13, 2024 is also required to be distributed to the City
Commission by generally accepted auditing standards and was therefore attached to the
October 17, 2024 City Commission Special Meeting Agenda. The reports contained in
the "Compliance Section" of the Report on pages 24—27 of the Special Purpose Financial
2
Report are required by generally accepted auditing standards and the Rules of the Auditor
General of the State of Florida. Please note that none of these documents contain any
negative comments about the School's or City's operations.
Future Actions
In compliance with Florida Statute 218.39, the Report is required to be submitted to the
governing board. As a result, the Report will be filed as an official record at a public
meeting through a motion that will be made at the October 17t" City Commission Special
Meeting.
Upon your review of this memorandum, please contact the City Manager with any
questions you may have.
3
Citrin Cooperman&Company,LLP
Certified Public Accountants
CITRIh COOPERMAN`„
6550 N Federal Hwy,4th Floor
Fort Lauderdale,FL 33308
T:954.771.0896 F 954.938.9353
citrincooperman.com
September 13, 2024
To the Honorable Mayor and Members of the City Commission
City of Aventura Florida
Don Soffer Aventura High School
Aventura, Florida
We have audited the financial statements of the governmental activities and General Fund of Don Soffer Aventura
High School for the year ended June 30, 2024. Professional standards require that we provide you with
information about our responsibilities under generally accepted auditing standards and Government Auditing
Standards as well as certain information related to the planned scope and timing of our audit. We have
communicated such information in our letter to you dated April 12, 2024. Professional standards also require that
we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant
accounting policies used by the School are described in Note 2 to the financial statements. No new accounting
policies were adopted and the application of existing policies was not changed during the year ended June 30,
2024. We noted no transactions entered into by School during the year for which there is a lack of authoritative
guidance or consensus. All significant transactions have been recognized in the financial statements in the proper
period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on
management's knowledge and experience about past and current events and assumptions about future events.
Certain accounting estimates are particularly sensitive because of their significance to the financial statements
and because of the possibility that future events affecting them may differ significantly from those expected. The
School had no sensitive accounting estimates.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit,
other than those that are clearly trivial, and communicate them to the appropriate level of management. There
were no uncorrected misstatements detected as a result of audit procedures. A detailed list of audit journal entries
was provided to management and is available upon request.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing
matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the
auditor's report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management
representation letter dated September 13, 2024.
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,LLP,a licensed independent CPA firm,and Citrin Cooperman Advisors LLC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors IJ,C are independent member firms of the Moore North America,Inc.(MNA)Association,which is itself a regional member of Moore Global Network Luruted
(MGNI,).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
4WCitrin Cooperman&Company,LLP
CITRINCOORERMANc
Don Soffer Aventura High School
September 13, 2024
Page 2
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters,
similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting
principle to the School's financial statements or a determination of the type of auditor's opinion that may be
expressed on those statements, our professional standards require the consulting accountant to check with us to
determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with
other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to retention as School's auditors. However, these discussions
occurred in the normal course of our professional relationship and our responses were not a condition to our
retention.
Other Matters
We applied certain limited procedures to management's discussion and analysis and the budgetary comparison
schedule which are required supplementary information (RSI) that supplements the basic financial statements.
Our procedures consisted of inquiries of management regarding the methods of preparing the information and
comparing the information for consistency with management's responses to our inquiries, the basic financial
statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit
the RSI and do not express an opinion or provide any assurance on the RSI.
Restriction on Use
This information is intended solely for the information and use of the Members of the City Commission and
management of the Don Soffer Aventura High School and is not intended to be, and should not be, used by
anyone other than these specified parties.
Very truly yours,
CITRIN COOPERMAN &COMPANY, LL
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,LLP,a licensed independent CPA firm,and Citrin Cooperman Advisors IJ.0 serve clients'
business needs.'The two firms operate as separate legal entities in an alternative practice structure.'llic entities of Citrin Cooperman&Company,UP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MNA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA are independently owned and managed entities.'Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
Don Soffer Aventura High School
(A Special Revenue Fund of the
City of Aventura, Florida)
Basic Financial Statements
And Supplementary Information
For the Year Ended June 30, 2024
Don Soffer Aventura High School
Table of Contents
Independent Auditor's Report 1-3
Management's Discussion and Analysis
(Not Covered by Independent Auditor's Report) 4-8
Basic Financial Statements
Government-wide Financial Statements:
Statement of Net Position 9
Statement of Activities 10
Fund Financial Statements:
Balance Sheet - Governmental Fund 11
Reconciliation of the Balance Sheet -Governmental
Fund to the Statement of Net Position 12
Statement of Revenues, Expenditures and Changes in
Fund Balance - Governmental Fund 13
Reconciliation of the Statement of Revenues,
Expenditures and Change in Fund Balance -
Governmental Fund to the Statement of Activities 14
Notes to Basic Financial Statements 15-21
Required Supplementary Information
Schedule of Revenues and Expenditures - Budget and Actual - General Fund 22
Note to Required Supplementary Information 23
Other Independent Auditor's Reports
Independent Auditor's Report on Internal Control over Financial Reporting and
on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards 24-25
Management Letter Required by Chapter 10.850 of the Rules of the Auditor General
of the State of Florida 26-27
J Citrin Cooperman&Company,LLP
Certified Public Accountants
CITRINCOOPERMAN'
6550 N Federal Hwy,4th Floor
Fort Lauderdale,FL 33308
T:954.771.0896 F 954.938.9353
citrincooperman.com
INDEPENDENT AUDITOR'S REPORT
Honorable Mayor and Members of the
City Commission of the City of Aventura
Don Soffer Aventura High School
Aventura, Florida
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and General Fund
of the Don Soffer Aventura High School (the "School"),a Special Revenue Fund of the City of Aventura
(the "City") as of and for the year ended June 30, 2024, and the related notes to the financial statements,
which collectively comprise the School's basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities and General Fund of the School, as of June
30, 2024, and the respective changes in financial position for the year then ended in accordance with
accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in GovevnmentAuditing Standards,issued
by the Comptroller General of the United States. Our responsibilities under those standards are further
described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report.
We are required to be independent of the School and to meet our other ethical responsibilities, in
accordance with the relevant ethical requirements relating to our audit.We believe that the audit evidence
we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Emphasis of Matter
As discussed in Note 1, the financial statements of the School are intended to present the financial
position and change in financial position of only that portion of the governmental activities and each
major fund of the City of Aventura that are attributable to the transactions of the School. They do not
purport to, and do not, present fairly the financial position of the City of Aventura as of June 30, 2024
in conformity with accounting principles generally accepted in the United States of America. Our opinion
is not modified with respect to this matter.
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,LLP,a licensed independent CPA firm,and Citrin Cooperman Advisors LLC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MNA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA ace independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
0 Citrin Cooperman&Company,LLP
CITRINCOOPERMAN'
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in
accordance with accounting principles generally accepted in the United States of America, and for the
design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and
therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing
standards and GovernmentAuditing Standards will always detect a material misstatement when it exists. The
risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override
of internal control. Misstatements are considered material if there is a substantial likelihood that,
individually or in the aggregate, they would influence the judgment made by a reasonable user based on
the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing
Standards,we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material misstatement of the financial statements,whether due to fraud
or error, and design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the School's internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management,as well as evaluate the overall presentation of the financial
statements.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit, significant audit findings, and certain internal control-related
matters that we identified during the audit.
"Citrin Cooperman"is the brand under which Citrin Cooperman&Company,LLP,a licensed independent CPA firm,and Citrin Cooperman Advisors LLC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citnn Cooperman&Company,LLP and Cimn Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MNA)Assouation,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA are independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
2
0 Citrin Cooperman&Company,LLP
CITRINCOOPERMAN'
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis on pages 4 through 8 and budgetary comparison schedule on page 22, be
presented to supplement the basic financial statements. Such information is the responsibility of
management and, although not a part of the basic financial statements, is required by the Governmental
Accounting Standards Board, who considers it to be an essential part of financial reporting for placing
the basic financial statements in an appropriate operational, economic, or historical context. We have
applied certain limited procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America,which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency with
management's responses to our inquiries, the basic financial statements, and other knowledge we
obtained during our audit of the basic financial statements. We do not express an opinion or provide any
assurance on the information because the limited procedures do not provide us with sufficient evidence
to express an opinion or provide any assurance.
Other Reporting Required by GovernmentAuditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated September 13,
2024, on our consideration of the School's internal control over financial reporting and on our tests of
its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
matters. The purpose of that report is solely to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, and not to provide an opinion on the
effectiveness of the School's internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in considering the
School's internal control over financial reporting and compliance.
Fort Lauderdale, Florida
September 13, 2024
"Citrin Cooperman"is the brand under which(Arun Cooperman&Company,LLP,a licensed independent CPA firm,and Cdnn Cooperman Advisors LLC serve cheats'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MNA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA ace independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
3
MANAGEMENT'S DISCUSSION
AND ANALYSIS
Don Soffer Aventura High School
Management's Discussion and Analysis
June 30, 2024
As management of Don Soffer Aventura High School (the "School"), a Special Revenue Fund of the
City of Aventura, Florida, we offer readers of the School's basic financial statements this narrative
overview and analysis of the financial activities of the School for the year ended June 30, 2024 and
2023.
Management's discussion and analysis is included at the beginning of the School's basic financial
statements to provide, in layman's terms, the past and current position of the School's financial
condition. This summary should not be taken as a replacement for the audit which consists of the
basic financial statements and other supplementary information.
Financial Highlights
Our basic financial statements provide these insights into the results of this year's operations.
• The School's net position was $ 3,295,404 as of June 30, 2024. Of this
amount, $ 2,458,717 represents unrestricted net position and $ 836,687
represents net investment in capital assets.
• The School's net position increased by $ 903,274 during the current fiscal
year as a result of this year's operations.
• As of June 30, 2024, the School's fund balance was $ 2,512,480 which was
an increase of$ 1,056,782 from its prior year.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the School's basic financial
statements. The School's basic financial statements are comprised of three components:
1) government-wide basic financial statements, 2) fund basic financial statements, and 3) notes to
the basic financial statements. This report also contains other supplementary information in addition
to the basic financial statements themselves.
Government-Wide Basic Financial Statements: The government-wide basic financial statements are
designed to provide readers with a broad overview of the School's finances, in a manner similar to a
private sector business.
The statement of net position presents information on all of the School's assets and liabilities, and
deferred inflows/outflows of resources, with the difference between the components reported as
net position. Over time, increases or decreases in net position may serve as a useful indicator of
whether the financial position of the School is improving or deteriorating. However, as a
governmental entity, the School's activities are not geared toward generating profit as are the
activities of commercial entities. Other factors such as School safety and the quality of education,
must be considered in order to reasonably assess the School's overall performance.
The statement of activities presents information showing how the School's net position changed
during the year. All changes in net position are reported as soon as the underlying event giving rise
to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses
are reported in this statement for some items that will only result in cash flows in future fiscal periods
(e.g. uncollected revenues and services rendered, but unpaid).
4
Don Soffer Aventura High School
Management's Discussion and Analysis
June 30, 2024
The government-wide basic financial statements include all governmental activities that are
principally supported by grants and entitlements from the state for full-time equivalent funding. The
School does not have any business-type activities. The governmental activities of the School
primarily include instruction and instructional support services.
The government-wide basic financial statements can be found on pages 9 and 10 of this report.
Fund Basic Financial Statements: A fund is a grouping of related accounts that is used to maintain
control over resources that have been segregated for specific activities or objectives. The School has
only one (1) category of funds—governmental funds.
Governmental Funds: Governmental funds are used to account for essentially the same functions
reported as governmental activities in the government-wide basic financial statements. However,
unlike the government-wide basic financial statements, governmental fund basic financial
statements focus on near-term inflows and outflows of spendable resources, as well as balances of
spendable resources available at the end of the fiscal year. Such information may be useful in
evaluating the School's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government-wide financial statements. By
doing so, readers may better understand the long-term impact of the School's near-term financing
decisions. Both the governmental fund balance sheet and the governmental fund statement of
revenues, expenditures and change in fund balance provide a reconciliation to facilitate this
comparison between governmental funds and governmental activities.
The School maintains one individual governmental fund. Information is presented in the
governmental fund balance sheet and the governmental fund statement of revenues, expenditures
and change in fund balance.
The governmental fund basic financial statements can be found on pages 11 through 14 of this
report.
Notes to Basic Financial Statements: The notes provide additional information that is essential for
a full understanding of the data provided in the government-wide and fund financial statements.
The notes to basic financial statements can be found on pages 15 through 21 of this report.
Required Supplementary Information: In addition to the basic financial statements and
accompanying notes, this report also presents certain required supplementary information
concerning the School's adopted budget to actual results.
Government-Wide Financial Analysis
As noted earlier, net position over time may serve as a useful indicator of financial position. In the
case of the School, assets and deferred outflows of resources exceeded liabilities and deferred
inflows of resources by$ 3,295,404 at the close of the most recent fiscal year.
5
Don Soffer Aventura High School
Management's Discussion and Analysis
June 30, 2024
Don SofferAventura High School
Summary of Net Position
June 30, June 30,
2024 2023 Variance
Assets:
Current and other assets $ 3,065,058 $ 2,157,221 $ 907,837
Capital assets, net 836,687 988,890 (152,203)
Total assets 3,901,745 3,146,111 755,634
Liabilities:
Current liabilities 592,900 740,866 (147,966)
Noncurrent liabilities 13,441 13,115 326
Total liabilities 606,341 753,981 (147,640)
Net Position:
Investment in capital assets 836,687 988,890 (152,203)
Unrestricted 2,458,717 1,403,240 1,055,477
Total net position $ 3,295,404 $ 2,392,130 $ 903,274
Current and other assets increased mainly due to a rise in monies due from other governments.
Capital assets, net of depreciation, decreased mainly due to the current year depreciation expense
of approximately $ 435,900 offset by purchase of new assets of $ 283,700. Current liabilities
decreased due to drop in trade payables. Long-term liabilities remain consistent year over year.
Governmental Activities
The results of this year's operations for the School as a whole are reported in the statement of
activities on page 10. The table below provides a condensed presentation of the School's revenues
and expenses for the years ended June 30, 2024 and 2023:
Don SofferAventura High School
Change in Net Position
June 30, June 30,
2024 2023 Variance
Revenues:
Program revenues:
Charges for services $ 114,273 $ 238,780 $ (124,507)
Operating grants and contributions 2,140,210 1,692,363 447,847
Capital grants and contributions 649,684 431,329 218,355
General revenues:
FTE and other nonspecific revenues 9,485,384 7,290,591 2,194,793
Contributions 217,027 140,594 76,433
Interest income 56,819 91,988 (35,169)
Transfers out (1,144,376) - (1,144,376)
Total revenues 11,519,021 9,885,645 $ 1,633,376
6
Don Soffer Aventura High School
Management's Discussion and Analysis
June 30, 2024
Governmental Activities(continued)
June 30, June 30,
2024 2023 Variance
Functions/Program Expenses:
Instruction 5,948,875 5,183,465 765,410
Student support services 744,131 678,786 65,345
Instructional staff training services 50,641 17,627 33,014
Instruction related technology 120,907 139,836 (18,929)
Board 32,786 17,958 14,828
School administration 1,565,377 893,409 671,968
Fiscal services 385,444 380,036 5,408
Food services 215,637 151,610 64,027
Central services 133,038 103,589 29,449
Pupil transportation 174,961 139,632 35,329
Operation of plant 781,914 663,453 118,461
Maintenance of plant 462,036 333,962 128,074
Total expenses 10,615,747 8,703,363 1,912,384
Change in net position 903,274 1,182,282 (279,008)
Net position - beginning 2,392,130 1,209,848 1,182,282
Net position -ending $ 3,295,404 $ 2,392,130 $ 903,274
Program revenues increased due to a rise in ESSER III, and capital outlay revenues. General revenues
increased due to a rise in funding for 168 additional students and referendum revenues.The transfer
out during the year represents an offset to City funding during the initial years of School operations.
Total expenses primarily increased due to increases in instruction, school administration, and
maintenance and operation of plant expenses.
Financial Analysis of the School's Funds
As noted earlier, the School uses fund accounting to maintain control over resources that have been
segregated for specific activities or objectives. The focus of the School's governmental fund is to
provide information on near-term inflows, outflows and balances of spendable resources. Such
information is useful in assessing the School's financing requirements. In particular, unassigned fund
balance may serve as a useful measure of the School's net resources available for spending at the
end of the fiscal year.
As of the end of fiscal year 2023/2024, the School's governmental fund reported a fund balance of
$ 2,512,480. Although the School's fifth year of operations was fiscal year 2023/2024, the Charter
High School Fund was established in fiscal year 2017/2018. Through an Advance from the City's
General Fund, fees related to the planning phase and costs associated with the charter school
application and contract process were incurred and covered which resulted in a fund deficit.
In fiscal year 2018/2019, the Charter High School Fund incurred additional start-up expenditures so
that the School would be ready to open for the 2019/2020 School Year in August of 2019.These costs
increased the fund deficit over the prior year and were again covered through a planned and
budgeted Advance from the City's General Fund.
7
Don Soffer Aventura High School
Management's Discussion and Analysis
June 30, 2024
Financial Analysis of the School's Funds (continued)
In fiscal year 2019/2020, the School opened and enrolled 200 9th grade students and was planned
to operate at a deficit since it would not be operating at full enrollment. Again the deficit was
covered by a planned and budgeted Advance from the City's General Fund.
In fiscal year 2020/2021, the School opened and enrolled 417 9th grade students and was planned
to operate at a deficit since it would not be operating at full enrollment. Again the deficit was
covered by a planned and budgeted Advance from the City's General Fund.
In fiscal year 2021/2022,the School opened and enrolled 637 9th, 10th and 11th grade students and
was planned to operate at a deficit since it would not be operating at full enrollments. Again, the
deficit was covered by a planned and budgeted Advance from the City's General Fund.
In fiscal year 2022/2023,the School opened and enrolled 805 9th, 10th, 11th and 12th grade students
and generated a surplus. The hope would be that once expenditures begin to level out, the School
Fund could over time repay the Advance from the City's General Fund.
Capital Assets and Debt Administration
At June 30, 2024, the School had capital assets of $ 836,687 net of accumulated depreciation, as
compared to $ 988,890 at June 30, 2023. Major capital assets additions for the year included
$ 244,533 for computer hardware, $20,043 for improvement other than building and $19,113 for
furniture, fixtures and equipment. A detailed schedule is in Note 4 of the basic financial statements.
The School has no outstanding debt.
General Fund Budgetary Highlights
Federal source revenues had an increase to the budget due to the ESSER III additional funding. State
source revenues increased due to estimation in student enrollment. Expenditures were unfavorable
to the budget primarily due to instruction, student support, and maintenance of plant expenses.
Economic Factors and Next Year's Budget
In fiscal year 2024,the State of Florida continued to include a teacher salary increase allocation (TSIA)
of $ 1.1 billion. The capital outlay funding pool ended up at $ 213 million. In addition to the TSIA,
teachers also received a compensation increase to align overall salaries with district levels.
For fiscal year 2025, the funding for teacher salaries and other instructional personnel will be $ 1.25
billion. Additionally, the State of Florida approved an increase to the base funding allocation and
capital outlay. A 3% merit increase for all staff was included in the budget. All other expenditures
are budgeted in alignment with enrollment changes and the School's strategic objectives.
Requests for Information
If you have any questions about this report or need additional information, please contact Michael
Valdes, Controller - School Accounting; Charter Schools USA, 800 Corporate Drive, Suite 700, Fort
Lauderdale, Florida 33334.
8
BASIC
FINANCIAL STATEMENTS
Don Soffer Aventura High School
Statement of Net Position
June 30, 2024
Governmental
Activities
Current Assets:
Cash and cash equivalents $ 421,888
Due from other governments 834,697
Due from the City of Aventura 1,742,650
Prepaid items 53,318
Deposits 12,505
Total current assets 3,065,058
Noncurrent Assets:
Capital assets, net of accumulated depreciation 836,687
Total assets 3,901,745
Current Liabilities:
Accounts payable and accrued expenses 53,147
Due to management company 47,495
Salaries and wages payable 451,936
Compensated absences 40,322
Total current liabilities 592,900
Noncurrent Liabilities:
Compensated absences 13,441
Total liabilities 606,341
Net Position:
Investment in capital assets 836,687
Unrestricted 2,458,717
Total net position $ 3,295,404
The accompanying notes to basic financial statements are an integral part of this statement.
9
Don Soffer Aventura High School
Statement of Activities
For the Year Ended June 30, 2024
Governmental
Program Revenues Activities
Net
Charges Operating Capital (Expense) and
for Grants and Grants and Change in
Expenditures Services Contributions Contributions Net Position
Functions/Programs:
Instruction $ 5,948,875 $ - $ 1,993,533 $ - $ (3,955,342)
Student support services 744,131 - - - (744,131)
Instructional staff training
services 50,641 - - - (50,641)
Instruction related technology 120,907 - - - (120,907)
Board 32,786 - - - (32,786)
School administration 1,565,377 - - - (1,565,377)
Fiscal services 385,444 - - - (385,444)
Food services 215,637 114,273 77,214 - (24,150)
Central services 133,038 - - - (133,038)
Pupil transportation 174,961 - 49,646 - (125,315)
Operation of plant 781,914 - 19,817 649,684 (112,413)
Maintenance of plant 462,036 - - - (462,036)
Total governmental
activities $ 10,615,747 $ 114,273 $ 2,140,210 $ 649,684 (7,711,580)
General revenues:
FTE and other nonspecific revenues 9,485,384
Contributions 217,027
Interest income 56,819
Transfers out (1,144,376)
Total general revenues and transfers 8,614,854
Change in net position 903,274
Net position,July 1, 2023 2,392,130
Net position,June 30, 2024 $ 3,295,404
The accompanying notes to basic financial statements are an integral part of this statement.
10
Don Soffer Aventura High School
Balance Sheet- Governmental Fund
June 30, 2024
General
Fund
Assets:
Cash and cash equivalents $ 421,888
Due from other governments 834,697
Due from the City of Aventura 1,742,650
Deposits 12,505
Prepaid items 53,318
Total assets $ 3,065,058
Liabilities:
Accounts payable and accrued expenses $ 53,147
Due to management company 47,495
Salaries and wages payable 451,936
Total liabilities 552,578
Fund Balance:
Nonspendable:
Prepaid items 53,318
Deposits 12,505
Unassigned 2,446,657
Total fund balance 2,512,480
Total liabilities and fund balance $ 3,065,058
The accompanying notes to basic financial statements are an integral part of this statement.
11
Don Soffer Aventura High School
Reconciliation of the Balance Sheet- Governmental Fund
to the Statement of Net Position
June 30, 2024
Total Fund Balance-Governmental Fund $ 2,512,480
Amounts reported for governmental activities in the
statement of net position are different because:
Capital assets used in governmental activities are not
financial resources and; therefore, are not reported
in the governmental fund financial statement:
Cost of capital assets $ 1,868,304
Less accumulated depreciation (1,031,617) 836,687
Certain liabilities are not due and payable in the
current period and therefore are not reported
in the governmental fund:
Compensated absences (53,763)
Net Position of Governmental Activities $ 3,295,404
The accompanying notes to basic financial statements are an integral part of this statement.
12
Don Soffer Aventura High School
Statement of Revenues, Expenditures and
Change in Fund Balance- Governmental Fund
For the Year Ended June 30, 2024
General
Fund
Revenues:
Federal sources $ 1,931,178
State sources 9,129,434
Local sources 1,545,966
Interest income 56,819
Total revenues 12,663,397
Expenditures:
Current:
Instruction 5,511,678
Student support services 744,131
Instructional staff training services 50,641
Instruction related technology 120,907
Board 32,786
School administration 1,565,377
Fiscal services 385,444
Food services 215,637
Central services 133,038
Pupil transportation 174,961
Operation of plant 781,914
Maintenance of plant 462,036
Capital outlay 283,689
Total expenditures 10,462,239
Excess of revenues
over expenditures 2,201,158
Other Financing Uses:
Transfers out (1,144,376)
Net change in fund balance 1,056,782
Fund Balance, July 1, 2023 1,455,698
Fund Balance, June 30, 2024 $ 2,512,480
The accompanying notes to basic financial statements are an integral part of this statement.
13
Don Soffer Aventura High School
Reconciliation of the Statement of Revenues,
Expenditures and Change in Fund Balance-
Governmental Fund to the Statement of Activities
For the Year Ended June 30, 2024
Change in Fund Balance- Governmental Fund $ 1,056,782
Amounts reported for governmental activities in the
statement of activities are different because:
Governmental funds report capital outlays as
expenditures; however, in the statement of activities,
the costs of those assets are depreciated over their
estimated useful lives as provision for depreciation.
Capital outlay $ 283,689
Current year provision for depreciation (435,892) (152,203)
Certain items reported in the statement of activities
do not require the use of current financial resources,
and therefore, are not reported as expenditures in
the governmental fund:
Change in compensated absences (1,305)
Change in Net Position of Governmental Activities $ 903,274
The accompanying notes to basic financial statements are an integral part of this statement.
14
Don Soffer Aventura High School
Notes to Basic Financial Statements
June 30, 2024
Note 1- Organization and Operations
Don Soffer Aventura High School (the "School") is a special revenue fund of the financial statements
of the City of Aventura, Florida (the "City"). The School commenced operations in August 2019 in
the City to serve students from ninth to twelfth grades. In its fifth year of operations, the School
served students in ninth through eleventh grade. The School has an enrollment of 825 for the year
ended June 30, 2024. The School is funded from public funds based on enrollment and can also be
eligible for grants in accordance with state and federal guidelines, including food service and capital
outlay. The School can accept private donations and the City can incur debt for the operation of the
School.
Note 2- Summary of Significant Accounting Policies
Reporting entity: The School operates under a charter granted by the sponsoring school district, the
Miami-Dade County Public School District (the "District"). The current charter is effective until June
30, 2034 but provides for a renewal of up to 15 years by mutual agreement of both parties. At the
end of the term of the charter, the District may choose not to renew the charter under grounds
specified in the charter in which case the District is required to notify the School in writing at least
90 days prior to the charter's expiration. During the term of the charter, the District may also
terminate the charter for good cause as defined.
The School is owned and operated by the City, is part of the City's government and is not a separate
legal entity or otherwise organized apart from the City. The City was incorporated in November
1995. The City operates under a Commission-Manager form of government. In accordance with
Chapter 10.850, Rules of the Auditor General of the State of Florida, the School is required to prepare
special purpose financial statements. Section 10.855(4) states that the special purpose financial
statements should present the charter school's financial position including the charter school's
current and capital assets and current and long-term liabilities, and net position: and the changes in
financial position. The financial statements contained herein present only the operations of the
School and do not purport to, and do not, present the financial position and changes in financial
position of the City. Only capital assets acquired with School revenues are reported. The facility
used by the School is owned by the City and the capital assets and related debt for the facilities are
not included in this report.
Basis of presentation: The financial statements have been prepared in conformity with accounting
principles generally accepted in the United States of America ("GAAP") as applied to governmental
units. The Governmental Accounting Standards Board ("GASB") is the accepted standard-setting
body for establishing governmental accounting and financial reporting principles.
Government-wide financial statements: The School's basic financial statements include both
government-wide (reporting the School as a whole) and fund financial statements. Both the
government-wide and fund financial statements categorize primary activities as either governmental
or business-type. All of the School's activities are classified as governmental activities.
In the government-wide statement of net position, the governmental activities column is reported
on a full accrual, economic resource basis, which recognizes all current and noncurrent assets and all
current and noncurrent liabilities. The School's net position is reported in three (3) categories:
investment in capital assets; restricted; and unrestricted, as applicable.
The government-wide statement of activities reports both the gross and net cost of each of the
School's functions. The net costs, by function, are supported by general revenues. The statement of
activities reduces gross expenses by related program revenues. Program revenues must be directly
associated with the function. Operating grants include operating specific and discretionary grants
while the capital grants column reflects capital-specific grants.
15
Don Soffer Aventura High School
Notes to Basic Financial Statements
June 30, 2024
Note 2- Summary of Significant Accounting Policies (continued)
Fund financial statements: The School's accounts are organized on the basis of funds. The
operations of the fund are accounted for with a separate set of self-balancing accounts that comprise
its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund balance,
revenues and expenditures.
The Charter School operating fund is a governmental fund type and is used to account for all of the
School's financial transactions.
Measurement focus and basis of accounting: Basis of accounting refers to the point at which
revenues or expenditures/expenses are recognized in the accounts and reported in the basic
financial statements. It relates to the timing of the measurements made regardless of the
measurement focus applied. Governmental funds use the current financial resources measurement
focus and the government-wide statement uses the economic resources measurement focus.
Governmental activity in the government-wide financial statements is presented on the accrual basis
of accounting. Revenues are recognized when earned and expenses are recognized when a liability
is incurred, regardless of the timing of the related cash flows.
The governmental fund financial statements are presented on the modified accrual basis of
accounting under which revenue is recognized in the accounting period in which it becomes
susceptible to accrual (i.e., when it becomes both measurable and available). Revenues susceptible
to accrual include FTE nonspecific revenue, transportation funds, capital grant funds, operating
grants and contributions and investment earnings. Intergovernmental revenues are recognized when
all eligibility requirements have been met, if available. "Measurable" means the amount of the
transaction can be determined and "available" means collectible within the current period or soon
enough thereafter to be used to pay liabilities of the current period. For this purpose, the School
considers revenues to be available if they are collected within two (2) months of the end of the
current fiscal year. Expenditures generally are recorded when a liability is incurred. However,
expenditures related to compensated absences are recorded only when paid from expendable
available financial resources.
Cash and cash equivalents: The School's cash and cash equivalents are maintained by the City in a
pooled account for all funds. This enables the City to invest large amounts of idle cash for short
periods of time and to optimize earnings potential. Cash and cash equivalents represent the amount
owned by the Charter School operating fund. The City is responsible for all risks related to the
School's cash and cash equivalents.
Prepaid items: Certain payments to vendors reflect costs applicable to future accounting periods
and are recorded as prepaid items.
Capital assets: Capital assets purchased or acquired with an original cost of $ 750 or more are
capitalized at historical cost or estimated historical cost and are reported in the government-wide
financial statements. Donated capital assets are reported at acquisition value as of the date received.
Additions, improvements and other capital outlays that significantly extend the useful life of an asset
are capitalized and depreciated over the remaining useful lives of the related capital assets. Other
costs incurred for repairs and maintenance are expensed as incurred.
Depreciation on computer equipment and furniture, fixtures and equipment is provided on the
straight-line basis over the respective estimated useful lives ranging from 3 to 5 years.
Within governmental funds, amounts incurred for the acquisition of capital assets are reported as
fund expenditures. Depreciation expense is not reported within the governmental fund financial
statements.
16
Don Soffer Aventura High School
Notes to Basic Financial Statements
June 30, 2024
Note 2- Summary of Significant Accounting Policies (continued)
Deferred outflows/inflows of resources: In addition to assets, the statement of net position will
sometimes report a separate section for deferred outflows of resources. This separate financial
statement element, deferred outflows of resources, represents a consumption of net position that
applies to a future period and so will not be recognized as an outflow of resources
(expense/expenditure) until then. The School does not have any items that qualify for reporting in
this category.
In addition to liabilities, the statement of net position will sometimes report a separate section for
deferred inflows of resources. This separate financial statement element, deferred inflows of
resources, represents an acquisition of net position that applies to a future period and so will not be
recognized as an inflow of resources (revenue) until that time. The School does not have any items
that qualify for reporting in this category.
Unearned revenue: Unearned revenue arises when the School receives resources before it has a
legal claim to them.
Compensated absences: The School's policy permits employees to accumulate earned but unused
paid time off, which is eligible for payment upon separation from service.The liability for such leave
is reported as incurred in the government-wide financial statements. A liability for those amounts is
recorded in the governmental funds only if the liability has matured as a result of employee
resignations or retirements.The liability for compensated absences includes salary-related benefits,
where applicable. Payments for compensated absences are paid out of the General Fund.
State funding (primary source of revenue): Student funding is provided by the State of Florida
through the School Board of Miami-Dade County, Florida. In accordance with the Charter
Agreement, the School Board retains 5% as an administrative fee. This funding is received on a pro
rata basis over the twelve-month period and is adjusted for changes in full-time equivalent student
population. After review and verification of Full-Time Equivalent ("FTE") reports and supporting
documentation,the Florida Department of Education may adjust subsequent fiscal period allocations
of FTE funding for prior year's errors disclosed by its review as well as to prevent the statewide
allocation from exceeding the amount authorized by the State Legislature. Normally, such
adjustments are reported in the year the adjustments are made.
Net position: Net position is classified in three categories. The general meaning of each is as follows:
• Net investment in capital assets - represents the difference between the
cost of capital assets, less accumulated depreciation, reduced by the
outstanding balances of any borrowings used for the acquisition,
construction or improvement of those assets.
• Restricted - consists of net position with constraints placed on their use
either by 1) external groups such as creditors, grantors, contributors, or
laws or regulations of other governments, or 2) law through constitutional
provisions or enabling legislation.
• Unrestricted -indicates that portion of net position that is available to fund
future operations.
17
Don Soffer Aventura High School
Notes to Basic Financial Statements
June 30, 2024
Note 2- Summary of Significant Accounting Policies (continued)
Fund balance: The governmental fund financial statements present fund balances based on the
provisions of GAAP which provides clearly defined fund balance classifications and also sets a
hierarchy which details how the School may spend funds based on certain constraints. The following
are the fund balance classifications used in the governmental fund financial statements:
• Nonspendable - this classification includes amounts that cannot be spent
because they are either not in spendable form or are legally or
contractually required to be maintained intact. The School classifies
inventories, prepaid items, long-term notes receivable and deposits as
nonspendable since they are not expected to be converted to cash or are
not expected to be converted to cash within the next year.
• Restricted - this classification includes amounts that are restricted for
specific purposes by external parties such as grantors and creditors or are
imposed by law through constitutional provisions or enabling legislation.
• Committed - this classification includes amounts that can be used for
specific purposes voted on through formal action of the City Commission
(the highest level of decision making authority). The committed amount
cannot be used for any other purpose unless the City Commission removes
or changes the commitment through formal action.
• Assigned - this classification includes amounts that the School intends to
use for a specific purpose but they are neither restricted nor committed.
Assignments can be made bythe City Manager,which the City Commission
Members, by resolution, delegated such authority at their direction. The
School classifies existing fund balance to be used in the subsequent year's
budget for elimination of a deficit as assigned.
• Unassigned - this classification includes amounts that have not been
restricted, committed or assigned fora specific purpose within the General
Fund.
The details of the fund balances are included in the Governmental Funds Balance Sheet on page 11.
When the School incurs expenditures for which restricted or unrestricted fund balance is available,
the School would consider restricted funds to be spent first unless there are legal
documents/contracts that prohibit doing this, such as in grant agreements requiring dollar for dollar
spending. When the School has expenditures for which committed, assigned or unassigned fund
balance is available, the School would consider committed funds to be spent first, then assigned
funds and lastly unassigned funds.
Encumbrances: Encumbrance accounting, under which purchase orders, contracts and other
commitments for the expenditure of funds are recorded in order to reserve that portion of the
applicable appropriation, is employed as an extension of formal budgetary integration.
Encumbrances are recorded at the time a purchase order or other commitment is entered into.
Encumbrances outstanding at year-end represent the estimated amount of expenditures which
would result if unperformed purchase orders and other commitments at year-end are completed.
Encumbrances lapse at year-end; however, the City and School generally intends to honor purchase
orders and other commitments in process. As a result, encumbrances outstanding at year-end are
re-appropriated in the next fiscal year and are therefore presented as committed or assigned fund
balance for the subsequent year.
18
Don Soffer Aventura High School
Notes to Basic Financial Statements
June 30, 2024
Note 2- Summary of Significant Accounting Policies (continued)
As of June 30, 2024, there were no encumbrances outstanding.
Use of estimates: The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that affect certain
reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
Date of management review: Subsequent events were evaluated by management through
September 13, 2024, which is the date that the financial statements were available to be issued.
Note 3- Cash and Cash Equivalents
At June 30, 2024, the carrying amount of the deposits and cash on hand totaled $ 421,888, with a
bank balance of$ 757,374.
State statutes require, and it is the School's policy, that all deposits be made into, and be held by,
financial institutions designated by the Treasurer of the State of Florida as "qualified public
depositories" as defined by Chapter 280 of the Florida Statutes. This Statute requires that every
qualified public depository institution maintain eligible collateral to secure the public entity's funds.
The minimum collateral to be pledged by an institution, the collateral eligible for pledge, and
reporting requirements of the qualified public depositor to the Treasurer is defined by the Statute.
Collateral is pooled in a multiple qualified public depository institution pool with the ability to assess
members of the pool should the need arise. The School's deposits of $ 507,374 in excess of the
federal insured level of $250,000 are held in a qualified public depository and are covered by the
collateral pool because the School has identified itself as a public entity.
Note 4- Capital Assets
Balance at Balance at
July 1, June 30,
2023 Additions Deletions 2024
Capital assets, depreciable:
Computer hardware $ 997,161 $ 244,533 $ - $ 1,241,694
Improvement other than building 20,043 20,043
Furniture, fixtures and equipment 587,454 19,113 - 606,567
Total capital assets, depreciable 1,584,615 283,689 - 1,868,304
Accumulated depreciation:
Computer hardware 3201902 316,741 - 637,643
Improvement other than building 1,503 1,503
Furniture, fixtures and equipment 274,823 117,648 - 392,471
Total accumulated depreciation 595,725 435,892 - 1,031,617
Net capital assets $ 988,890 $ (152,203) $ - $ 836,687
Provision for depreciation was charged to governmental activities as follows:
Instruction $ 435,892
19
Don Soffer Aventura High School
Notes to Basic Financial Statements
June 30, 2024
Note 5- Commitments
Management agreement: The City has a contract with Charter Schools USA, Inc. ("CSUSA") for
administrative and educational management services for the operations of the School. All staff of
the School are employees of CSUSA. Total fees paid to the management company for fiscal year
2023/2024 were approximately $ 375,700. The majority of other reimbursed expenditures by the
City to CSUSA relate to teachers' salaries and benefits.
The School had an amount of$ 47,495 due to CSUSA for the year ending June 30, 2024.
The current agreement with CSUSA will expire on June 30, 2034. The term of the agreement is
consistent with the existing charter with automatic renewals through a term consistent with the then
current charter provided performance standards are satisfied.
Post-employment benefits: The School does not provide post-employment benefits to retired
employees.
Note 6- Long-Term Liabilities
Changes in the School's long-term liabilities for fiscal year ended June 30, 2024, are as follows:
Balance at Balance at Amount
July 1, June 30, Due Within
2023 Increases Decreases 2024 One Year
Compensated absences $ 52,458 $ 143,355 $ 142,050 $ 53,763 $ 40,322
Note 7- Employee Benefit Plan
During the year ended June 30, 2024, the School offered all of its full-time employees who had
attained 21 years of age, a retirement plan (the "Plan") under Internal Revenue Code Section 401(k).
The employee is allowed to contribute up to a maximum of 100% of his/her annual gross
compensation, subject to certain limitations. The Plan provides for a discretionary employer
matching contribution of the participant's annual elective deferral to the Plan. As determined
annually by the School's management, the School may also make a discretionary profit sharing
contribution, which is allocated among the participants based on a pro rata formula. Participants
are immediately vested in their own contributions and earnings on those contributions. Participants
become vested in School contributions and earnings on School contributions according to the
following schedule:
Years of Service Vesting Percentage
1 25%
2 50%
3 75%
4 100%
Nonvested contributions are forfeited upon termination of employment and such forfeitures are
used to reduce any employer contribution. For the Plan year ending December 31, 2023,the School
had $ 361 in forfeitures. For the year ended June 30, 2024, the School contributed a matching
amount of$ 36,460.
20
Don Soffer Aventura High School
Notes to Basic Financial Statements
June 30, 2024
Note 8- Risk Management
The School is exposed to various risks of loss related to torts, thefts of, damage to, and destruction
of assets and natural disasters. The School has obtained property insurance from commercial
companies including, but not limited to, general liability and errors and omissions insurance. There
have been no claims in excess of insurance coverage limits during the past three years.
As disclosed in Note 5, CSUSA employs all of the employees of the School. As a result, the School is
not exposed to medical or workers' compensation claims for these individuals. In addition, CSUSA
carries all required insurance including, but not limited to, general liability and errors and omissions
insurance.
21
REQUIRED
SUPPLEMENTARY INFORMATION
Don Soffer Aventura High School
Schedule of Revenues and Expenditures-
Budget and Actual - General Fund
For the Year Ended June 30, 2024
Original Final
Budget Budget Actual Variance
Revenues:
Federal sources $ 743,941 $ 743,941 $ 1,931,178 $ 1,187,237
State sources 6,333,536 6,333,536 9,129,434 2,795,898
Local sources 2,015,539 2,015,539 1,545,966 (469,573)
Interest income - - 56,819 56,819
Total revenues 9,093,016 9,093,016 12,663,397 3,570,381
Expenditures:
Current:
Instruction 4,811,069 4,811,069 5,511,678 (700,609)
Student support services 407,281 407,281 744,131 (336,850)
Instructional staff training services 31,826 31,826 50,641 (18,815)
Instruction related technology 156,020 156,020 120,907 35,113
Board 19,789 19,789 32,786 (12,997)
School administration 1,445,683 1,445,683 1,565,377 (119,694)
Fiscal services 381,684 381,684 385,444 (3,760)
Food services 141,180 141,180 215,637 (74,457)
Central services 116,476 116,476 133,038 (16,562)
Pupil transportation 172,552 172,552 174,961 (2,409)
Operation of plant 779,419 779,419 781,914 (2,495)
Maintenance of plant 181,075 181,075 462,036 (280,961)
Capital outlay 112,500 112,500 283,689 (171,189)
Total expenditures 8,756,554 8,756,554 10,462,239 (1,705,685)
Excess of revenues
over expenditures 336,462 336,462 2,201,158 1,864,696
Other Financing Uses:
Transfer out - - (1,144,376) (1,144,376)
Net change in fund balance $ 336,462 $ 336,462 $ 1,056,782 $ 720,320
See notes to required supplementary information.
22
Don Soffer Aventura High School
Note to Required Supplementary Information
For the Fiscal Year Ended June 30, 2024
Note 1- Budgets and Budgetary Accounting
The School formally adopted a budget for the year ended June 30, 2024. Budgeted amounts may be
amended by resolution or ordinance by the City Commission. The budget has been prepared in
accordance with accounting principles generally accepted in the United States of America. A
comparison of the actual results of operations to the budgeted amounts for the operating fund is
presented as required supplementary information.
23
OTHER INDEPENDENT
AUDITOR'S REPORTS
/\ Citrin Cooperman&Company,LLP
ioCertified Public Accountants
CITRINCOOPERMAN"
6550 N Federal Hwy,4th Floor
Fort Lauderdale,FI,33308
T:954.771.0896 F 954.938.9353
citrincooperman,com
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED
ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENTAUDITING STANDARDS
Honorable Mayor and Members of the
City Commission of the City of Aventura
Don Soffer Aventura High School
Aventura, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in GovernmentAuditing Standards issued
by the Comptroller General of the United States, the financial statements of the governmental activities
and General Fund of Don Soffer Aventura High School (the "School"), a Special Revenue Fund of the
City of Aventura, Florida, as of and for the year ended June 30, 2024, and the related notes to the
financial statements,which collectively comprise the School's basic financial statements and have issued
our report thereon dated September 13, 2024.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the School's internal
control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of the School's internal control.
Accordingly,we do not express an opinion on the effectiveness of the School's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management
or employees, in the normal course of performing their assigned functions, to prevent, or detect and
correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of
deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of
the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A
significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe
than a material weakness,yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses.However,material weaknesses
or significant deficiencies may exist that have not been identified.
"Citrin Cooperman"is the brand under which(Arun Cooperman&Company,LLP,a licensed independent CPA firm,and Crtnn Cooperman Advisors LLC serve clients'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.QvMA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA ace independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
24
0 Citrin Cooperman&Company,LLP
CITRINCOOPERMAN'
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the School's financial statements are free from
material misstatement,we performed tests of its compliance with certain provisions of laws, regulations,
contracts and grant agreements, noncompliance with which could have a direct and material effect on
the financial statements. However, providing an opinion on compliance with those provisions was not
an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests
disclosed no instances of noncompliance or other matters that are required to be reported under
Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing,and not to provide an opinion on the effectiveness of the School's internal
control or on compliance. This report is an integral part of an audit performed in accordance with
GovernmentAudzting Standards in considering the School's internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.
Fort Lauderdale, Florida
September 13, 2024
"Umn Cooperman"is the brand under which(Arun Cooperman&Company,LLP,a licensed independent CPA firm,and Cdnn Cooperman Advisors LLC serve cheats'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MNA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA ace independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
25
J Citrin Cooperman&Company,LLP
Certified Public Accountants
CITRINCOOPERMAN'
6550 N Federal Hwy,4th Floor
Fort Lauderdale,FL 33308
T:954.771.0896 F 954.938.9353
citrincooperman.com
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.850 OF THE RULES OF THE
AUDITOR GENERAL OF THE STATE OF FLORIDA
Honorable Mayor and Members of the
City Commission of the City of Aventura
Don Soffer Aventura High School
Aventura, Florida
Report on the Financial Statements
We have audited the financial statements of Don Soffer Aventura High School, Florida, (the "School"),
as of and for the fiscal year ended June 30, 2024, and have issued our report thereon dated September
13, 2024.
Auditor's Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America; the standards applicable to financial audits contained in Government Auditing Standards issued by
the Comptroller General of the United States; and Chapter 10.850, Rules of the Auditor General.
Other Reporting Requirements
We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance
with Government Auditing Standards. Disclosures in that report,which is dated September 13, 2024, should
be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.854(1)(e)1.,Rules of the Auditor General,requires that we determine whether or not corrective
actions have been taken to address findings and recommendations made in the preceding financial audit
report. There were no findings or recommendations made in the preceding financial audit report.
Official Title
Section 10.854(1)(e)5., Rules of the Auditor General, requires that the name or official title of the entity
and the school code assigned by the Florida Department of Education be disclosed in this management
letter. The official title and the school code assigned by the Florida Department of Education of the
entity are Don Soffer Aventura High School and 0950.
"Citrin Cooperman"is the brand under which(Arun Cooperman&Company,LLP,a licensed independent CPA firm,and Crtnn Cooperman Advisors LLC serve clients'
business needs.The two fins operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.QvMA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA ace independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
26
0 Citrin Cooperman&Company,LLP
CITRINCOOPERMAN'
Financial Condition and Management
Sections 10.854(1)(e)2. and 10.855(11), Rules of the Auditor General, require us to apply appropriate
procedures and communicate whether or not the School has met one or more of the conditions described
in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In connection with
our audit, we determined that the School did not meet any of the conditions described in Section
218.503(1), Florida Statutes.
Pursuant to Sections 10.854(1)(e)6.a. and 10.855(12), Rules of the Auditor General,we applied financial
condition assessment procedures for the School. It is management's responsibility to monitor the
School's financial condition, and our financial condition assessment was based in part on representations
made by management and the review of financial information provided by same.
Section 10.854(1)(e)3., Rules of the Auditor General, requires that we communicate any
recommendations to improve financial management. In connection with our audit,we did not have any
such recommendations.
Transparency
Section 10.854(1)(e)7. and 10.855(13), Rules of the Auditor General, require us to apply appropriate
procedures and communicate the results of our determination as to whether the School maintained on
its website the information specified in Section 1002.33(9)(p), Florida Statutes. In connection with our
audit, we determined that the School maintained on its website the information specified in Section
1002.33(9)(p), Florida Statutes.
Additional Matters
Section 10.854(1)(e)4., Rules of the Auditor General, requires us to communicate noncompliance with
provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred,
that have an effect on the financial statements that is less than material but warrants the attention of those
charged with governance. In connection with our audit,we did not note any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of the Legislative Auditing
Committee,members of the Florida Senate and the Florida House of Representatives,the Florida Auditor
General, Federal and other granting agencies, the Board of Directors and applicable management, and is
not intended to be and should not be used by anyone other than these specified parties.
Fort Lauderdale, Florida
September 13, 2024
"Umn Cooperman"is the brand under which(Arun Cooperman&Company,LLP,a licensed independent CPA firm,and Cdnn Cooperman Advisors LLC serve cheats'
business needs.The two firms operate as separate legal entities in an alternative practice structure.The entities of Citrin Cooperman&Company,LLP and Citrin Cooperman
Advisors LLC are independent member firms of the Moore North America,Inc.(MNA)Association,which is itself a regional member of Moore Global Network Limited
(MGNL).All the firms associated with MNA ace independently owned and managed entities.Their membership in,or association with,MNA should not be construed as
constituting or implying any partnership between them.
27
Mann
CHARTER SCHOOLS,..-,
USA
CSUSA K- 12 READING PLAN
Table of Contents
Introduction......................................................................................................................................2
K-5 Remediation/Enrichment.............................................................................................................4
K-5 Intervention ................................................................................................................................4
6-12 Intervention ..............................................................................................................................5
The Comprehensive Core Reading Program (CCRP)..............................................................................7
Supplemental Intervention Reading Program (SIRP).............................................................................7
Comprehensive Intervention Reading Programs (CIRP).........................................................................8
Response to Intervention...................................................................................................................8
Reading Program Specifications........................................................................................................10
Specification 1: Professional Development.......................................................................................................... 10
Specification 2:Administrative Practices in Support of Reading..................................................................... 12
Specification 3: High Quality Reading Instruction is a Dynamic System......................................................... 14
Specification 4: Reading Text Materials and Resources.................................................................................... 19
Supplemental Intervention Reading Program (SIRP) Materials............................................................20
Use of Technology and Digital Materials............................................................................................20
AttachmentA..................................................................................................................................22
Evidence-Based Intervention Resources,Programs, and Materials.................................................................22
AttachmentB..................................................................................................................................23
Reading Intervention Decision Tree.....................................................................................................................23
AttachmentC..................................................................................................................................24
Data-Driven Decision-Making Tool.........................................................................................................................24
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 1
Introduction
The reading curriculum for CSUSA Schools is based on a foundation of the FL BEST standards.' CSUSA
applies a standards-based approach to reading instruction that focuses on mastery through the use of a
Guaranteed and Viable Curriculum (GVC), the core of its education model. The GVC is based on the
research of Robert Marzano as published in What Works in Schools: Translating Research Into Action
(2003) and The New Art and Science of Teaching (2017). The GVC provides all students with equal
opportunity to master the standards, and the time in which to reach mastery. The use of the GVC ensures
that individual teachers do not have the option to disregard or replace assigned content. Teachers focus
individualized reading instruction utilizing CSUSA created curriculum maps, which group and arrange
the standards in a logical way to ensure all grade level standards can be taught within the school year.
Instruction will incorporate a variety of authentic texts, with a blend of literary and informational texts in
all grade levels. Along with other resources described further in this plan, CSUSA Schools will utilize a
core reading resource, SAVVAS MyView Literacy (K-5) and Houghton Mifflin Into Literature (6-12).
Core reading programs are augmented with diagnostic assessments, leveled texts, intervention and
supplemental resources, as well as various other components to meet the needs of all students. The
program provides support in building a strong foundation in reading and utilizing critical thinking skills
within the reading activities.
The primary goal of the implementation of the reading curriculum is to teach children to understand what
they read, and to become life-long readers through systematic, direct instruction of the Standards aligned
to the six components of reading: phonological awareness, phonics, fluency, vocabulary, reading
comprehension and oral language. CSUSA has incorporated the six components of reading into the GVC,
providing curriculum maps with corresponding standards assessments and vocabulary that will assist
teachers in systematic instruction of the standards aligned to the science of reading. In the curriculum
maps, standards are logically grouped and sequenced, building from simple to more complex skills and
taught to mastery, as monitored through Instructional Focus Assessments (IFAs) after each unit of
instruction and other classroom formative assessments. Phonemic awareness and phonics skills are
scaffolded in blending, segmenting, deleting, and other skills. Research has identified specific skills
children must learn in order to read well.According to the Report of the National Reading Panel Teaching
Children to Read, the best instructional reading programs include: use of the alphabet (phonemic
awareness and phonics),fluency(guided oral reading and independent,silent reading),and comprehension
(vocabulary and text comprehension).
Research from Florida Center for Reading Research and Just Read Florida!will be continually reviewed
in order to formulate a research-based reading curriculum based on the needs of the students. CSUSA
Schools will implement an ELA block that includes time for all BEST ELA Strands in kindergarten
through fifth grades. The ELA block will include whole group instruction and small group instruction
utilizing a research-based sequence of reading instruction,with differentiation for specific student learning
needs, timely and specific feedback, and high-student engagement to ensure the greatest impact of a full
instructional block. There will be instruction for communication/writing, and further vocabulary
development, including integration of science and social studies within the ELA block. In addition to the
ELA block, there will be an additional block of time dedicated to targeted intervention, remediation or
enrichment based on student need,which is aligned with Response to Intervention (RtI),described further
in this plan. Standards-aligned reading,writing, speaking and listening instruction will be systematically
integrated throughout the day in all subject areas.
'A review of the CSUSA Reading Plan for K-12 and guidelines provided by Just Read,Florida! is conducted
annually to ensure alignment with current Florida state statute.
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 2
No matter the grade level, students in need of additional support will be provided the extra minutes of
support either in a push-in or pull-out setting,possibly within a non-required specials period. Middle and
high school grades will follow a similar plan, dependent on course scheduling. If students qualify based
on data and assessments,they will receive intervention in reading.
Research informs us that there is an instructional difference between annual growth for students who are
on grade-level and catch-up growth for students that are below or significantly below grade-level
(Fielding,Kerr and Rosier 2007).Addressing literacy and reading for those who are multiple years behind
grade-level is not a single year process, in fact, it is only after 2-3 years of comprehensive reading
instruction of more than 200 minutes per day that students begin to cross the threshold of grade- level
performance(50th percentile).With this in mind CSUSA Schools intend to provide extended instructional
minutes to students below grade level through extended-day learning opportunities, remediation,
additional tutoring, and in-school interventions.
Table 1.1 below describes a sample progression plan to increase instructional minutes in reading in grades
K-5.
Table 1.1
IffSample Progression Plan of Instructional ELA Minutes Grades K-5
1 Instructional �i i i '
lan
lan
90-minute uninterrupted 90-minute uninterrupted ELA 90-minute uninterrupted
ELA block block ELA block
30-minute additional block 30-minute additional block for 30-minute additional block
for ELA instruction ELA instruction for ELA instruction
30-minute 30-minute 30-minute
remediation/enrichment remediation/enrichment block remediation/enrichment
block block
30-minute 30-minute Intervention block
Intervention block
Additional 30-minute
intervention block
CSUSA K-12 Reading Plan-DRAFT as of 5.10.24 3
K-5 Remediation/En rich ment
Students receive targeted instruction in core reading classes during a specific time block. Students are
grouped based on their various levels of performance on grade-level standards. The groups are adjusted
accordingly based on formative assessment data to ensure students continuously receive personalized
instruction. For example, students that are below grade level may receive remedial instruction focused
on foundation or comprehension skills,while novel studies or vocabulary application may be the focus
for students on grade level. Students above grade level may be participating in an enrichment block
where they are incorporating critical thinking and project-based learning to enhance their levels of
understanding.
K-5 Intervention
Students who have been identified as having substantial reading deficiencies, as defined by FL Rule 6A-
6.053,receive targeted, intensive instruction during a specific intervention time block. They are grouped
based on their various levels of performance within the domains of reading and are instructed based on
those targeted skill gaps. The groups are adjusted accordingly based on screening, diagnostic and
progress-monitoring data to ensure students continuously get the support they need.
The following table provides an example of an elementary schedule beginning with a
remediation/enrichment block, a core integrated ELA block, and a separate block for intervention. See
the school addendums for individual schools' schedules.
Table 1.2
Sample Elementary
d,y-Friday Schedule
8:00 am - 8:40 am Remediation/Enrichment Block
8:40 am- 10:10 am ELA Block-90 Minutes
Uninterrupted Reading
Instruction
10:10 am- 10:40 am Additional ELA Block-
Integrated Social Studies and
Science Content
10:40 am -11:10 am Intervention Block
11:10 am- 11:40 am Lunch
11:40 pm- 12:25 pm Specials
12:25 pm- 12:55 pm Guided PE
12:55 pm-2:25 pm Mathematics
2:25 pm-3:00 pm Science/Social Studies
Experiential Block
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 4
6-12 Intervention
In middle and high school, students who need remediation as determined by their performance on state
and/or interim assessments will receive intensive instruction through intensive reading support during a
double ELA block, a push-in/pull out model or a separate intensive reading course, in addition to their
scheduled English Language Arts course. Students are grouped based on their various levels of
performance and targeted skill gaps. Throughout the class, groups are adjusted based on formative and
progress monitoring data to ensure students continuously get the support they need. Small group
instruction and research-based instructional strategies for intervention will beincluded.
Descriptions of the programs and resources used for intervention will be explained in detail further in
Attachment A. Individual schools are not limited to the resources listed in this attachment. The resources
used by the individual schools can be found in the school addendums.
Table 2.1 that follows, aligned with Response to Intervention (RtI) described further in this plan,
describes the progression plan to increase reading instructional minutes in grades 6-12 to ensure that
students achieve mastery of grade level expectations.
Table 2.1
Progression Plan of Instructional Reading Nfinutes i
Grade -12
On Plan Intensive InstructionalPlan
Instructional P k
50+minute ELA block 50+ minute ELA block 50+ minute ELA block
50-minute intensive reading 50-minute intensive reading
class (OR) intensive class (OR) intensive
scaffolded support in reading scaffolded support in reading
during a double during a double block/
block/remediation block remediation block(OR)
(OR) intensive scaffolded intensive scaffolded support
support in reading during a in reading during a push-
push-in/pull-out model in/pull-out model
30-minute intervention
sessions
Table 2.2 provides an example of a middle school schedule including intensive reading instruction through
a push in/pull out method and a double block of ELA instruction.
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 5
Table 2.2
Sample Nfiddle School
Period Time Subject
8:00 am- 8:24 am Homeroom/Advisory
1 8:26 am-9:16 am ELA
9:18 am- 10:08 am ELA (option for interventions)
3 10:10 am- 11:00 am Math
11:02 am- 11:52 am Musical Theatre
(option for interventions
5 11:54 am- 12:44 pm Science
12:46 pm- 1:16 pm Lunch
6 1:18 pm-2:08 pm World History
7 2:10pm- 3:00pm PE
3:00 pm Dismissal
CSUSA K-12 Reading Plan-DRAFT as of 5.10.24 6
The Comprehensive Core Reading Program (CCRP)
The Comprehensive Core Reading Plan (CCRP) is the basis of reading instruction provided to all students
at all levels as a critical component of the GVC. SAWAS MyView Literacy (K-5) is the state approved
core-reading program for kindergarten through fifth grade. It is a comprehensive,research-based program,
which provides for the implementation of an integrated approach, and supports the creation of a strong
reading foundation required for the development of literacy skills needed for the success of 21st century
learners. It correlates to the BEST standards across all grade levels and addresses the six areas of reading:
phonological awareness,phonics,fluency,vocabulary, comprehension,and oral language.It also provides
for explicit, systematic instruction, and ample practice opportunities which allow students to master
necessary reading skills. This research-based instructional approach is provided during the uninterrupted
90-minute ELA block, and will incorporate a variety of authentic texts, with a blend of literary and
informational texts in all grade levels. This combination of short stories,novels,non-fiction texts,poetry,
and drama will prepare the student for real-life reading application. Text exemplars provide exposure to
more complex text to challenge the students, allowing them to reach higher standards of success. The
literature and non-fiction texts, supplemented with exemplar texts, suggested in the curriculum maps, are
to be used for close, analytic reads.
A portion of the block will consist of teachers providing the designated reading lesson for the day, and the
remainder of the time will be differentiated for students to receive targeted small-group instruction or
complete independent activities tailored to practice necessary reading skills from the lesson. Small-group
instruction and corrective feedback will be provided, and independent work will be monitored. Teachers
will use texts and materials at the student's instructional level, and progress to more complex text as
necessary.
HMH Into Literature, a comprehensive English Language Arts program with an integrated reading and
writing approach, will be utilized in grades 6-12. The program correlates to the BEST standards for all
grade levels and contains multiple resources that include a reading focus. For example, resources such as
an interactive work text, The Close Reader, is provided for close reading as are digital tools to enhance
students' ability to analyze and identify critical information within a variety of rigorous text structures.
Into Literature can also be utilized to facilitate teacher-led small group instruction, which research shows
to be an effective strategy for proficient reading. Additionally, Into Literature includes vast supplemental
novels for the use of book studies and Literature Circles,a research-proven effective reading instructional
strategy (Daniels, 2002; Langer, 2002; Marzano, Pickering & Pollack, 2001; Barone & Barone, 2012;
Helgeson, 2017).
Supplemental Intervention Reading Program (SIRP)
Based on benchmark, interim and formative assessment data, students will receive additional instruction
and practice on identified skills. Teachers will provide additional instruction outside of the 90- minute
ELA block (K-5) in times such as the RtI block, through content area integration, during enrichment
activities, and during any other opportunity to support student achievement of individual learning goals.
Programs,resources and assessments used during SIRP are described in detail in Attachment A.Individual
schools are not limited to the resources listed in Attachment A. The resources used by the individual
schools can be found in the school addendums.
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 7
Comprehensive Intervention Reading Programs (CIRP)
CSUSA Schools will meet the individual needs of students who, based on diagnostic data, have been
identified to have significant skill deficiencies and/or read one or more years below grade level. Students
will receive additional instruction outside of the 90-minute ELA block and the SIRP interventions through
the use of an evidence-based intervention program in a small-group setting. These students will receive
more frequent progress monitoring to ensure accelerated progress toward grade level expectations.
Students will not be pulled out of core subjects for this additional reading instruction. For example, the
comprehensive reading instruction could occur during dedicated intervention times, an extension of an
ELA block, or during non-required electives. Programs,resources, and assessments used during CIRP are
described in Attachment A. Individual schools are not limited to the resources listed in the school
addendums.
Response to Intervention
CSUSA Schools will use a Response to Intervention model based on a Multi-Tiered System of Supports
(MTSS)to provide high quality instruction and interventions matched to the needs of each individual
student. This model is aligned with all federal and state laws to ensure all students make appropriate
learning gains. Each student's performance will drive future instructional decisions. This will be in place
for all students in need of reading intervention, including students who have previously been identified
as meeting Exceptional Student Education (ESE) eligibility requirements, students with 504 plans, and
English Language Learners (ELL). Students with IEPs qualify for Tier 2 and Tier 3 services in the same
manner as all other students, in addition to any services and accommodations that they are already
receiving through their IEP. CSUSA Schools will follow the district's guidelines for 1011.62(9), F.S.,
and FL Rule 6A-6.053,where all students in grades kindergarten through 12 requiring Tier III intensive
reading interventions will be taught by a teacher who is certified or endorsed in reading.
The RtI model includes:
➢ Tier 1 - Standards-Based Classroom Learning. All students participate in general education
learning that includes:universal screenings to target groups in need of specific instructional and/or
behavioral support and implementation of the Florida Standards (BEST). This is implemented
through standards-based classroom structure, differentiation of instruction, flexible grouping,
progress monitoring, formative assessments, and positive behavior supports.
➢ Tier 2 - Needs-Based Learning. In addition to Tier 1, targeted students participate in standard
intervention protocol processes for identifying and providing evidence-based interventions based
on student need, on- going progress monitoring to measure student response to intervention and
guided decision-making. Instruction occurs in small-groups in addition to the time allotted for core
instruction.
➢ Tier 3 - SST-Driven Learning. In addition to Tier 1 and Tier 2, targeted students participate in
intensive, formalized problem solving to identify individual student needs; targeted evidence-
based interventions tailored to individual needs; evidence-based curriculum resources; frequent
progress monitoring; and analysis of student response to intervention(s). The time spent on
instruction for Tier 3 students is in addition to the combined Tier 1 and Tier 2 amounts.
See Addendum for a draft of a Reading Intervention Process and Procedures Manual for CSUSA Schools.
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 8
CSUSA Schools ensure that behavior does not impact the reading acquisition process. Through a
collaborative problem-solving model, the multi-disciplinary team, which may include school counselor,
teacher, curriculum resource teacher, administrator will systematically review performance data of all
students and identify interventions as needed to improve student performance. This team will work with
teachers on implementation of these interventions with fidelity and progress monitoring. The team will
meet regularly to discuss how to better enable learning for students at each of the three intervention tiers.
CSUSA Schools will offer ELL students instructional services through a Mainstream/Inclusion English
Language Arts and Mainstream/Inclusion for Core/Basic subject areas model. Sheltered instruction may
be offered to students in grades 6 -12 as needed via English Through ESOL and Developmental
Language Arts Through ESOL. Mainstream/inclusion instruction provided to ELL students will be equal
in amount, sequence, and scope to the instruction provided to the non-ELL students at the same grade
levels. WIDA Can Do Descriptors will be used as a tool to help differentiate instruction, according to
what the student should be able to do based on the student's stage of English language
proficiency. Instruction will be supported through the use of differentiated ESOL instructional
strategies, accommodations, materials, and assessments,which are monitored by the ELL committee and
documented in lesson plans. The effectiveness of these ESOL strategies will be determined by the
teachers' observations, administrative classroom walk-throughs, data chats, and site visits. In addition,
the curriculum, textbooks, and other instructional materials used by ELL students will be comparable to
those used by their non-ELL counterparts. Supplemental text and materials will also be provided as
needed for language acquisition and reading instruction.
ESOL components are included within the SAWAS MyView Literacy (K-5) reading program, such as
leveled texts, to supplement the lesson and provide differentiated support to ELL students. All students,
including ELL students, who are performing below grade level will be referred to the RtI process.
Interventions that will be provided include push-in/pull-out support and small-group instruction. Progress
Monitoring Plans (PMP) will be created for all students, including ELL students, to properly document
types and frequency of interventions. The ESOL coordinator will take part in monitoring these PMPs to
ensure ELLS are making adequate progress based on performance of class and benchmark assessments.
The state required assessment,ACCESS for ELLS,will be administered as appropriate.
Students in CSUSA Schools who have been identified and qualify for a Gifted Education Program, each
have an Educational Plan (EP). The schools' gifted teachers work collaboratively with the instructional
team to support the students in the achievement of their EP goals. Strategies utilized will allow students
to be academically challenged and will focus on higher-order thinking skills. The team works together to
review student data and identify enrichment areas which may be targeted through differentiated
instruction. Through differentiated activities, gifted students' studies may encompass holistic projects
that include components such as the development of advanced research skills, complex creative thinking
and problem-solving, communication skills for a variety of audiences, and use of technology to promote
the desire for learning on self-selected and/or teacher-selected topics.
Between diagnostic and interim assessment periods, teachers will administer a variety of assessments to
students in need of intervention, or to those who are not responding to interventions. The norm-based
Northwest Education Association (NWEA) assessment or other comparable assessments are used as the
universal screenings for all grade levels,K-10 to determine student need for intervention.For the complete
breakdown of diagnostic tools used and frequency of assessment during the RtI process, see Assessment
section beginning on page 15.
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 9
All elements of progress monitoring will be shared with parents through the report card and data
conferences, conducted throughout the year. Parents will have the option to schedule conferences as
needed with the teacher. This connection between home and school will enhance students' ability to
achieve annual progress.
Reading Program Specifications
In order to make reading a"primary focus," all objectives from the Just Read Florida! Reading Program
Specifications that follow will be implemented at CSUSA Schools.
Specification 1: Professional Development
➢ Comprehensive Initial Professional Development
➢ Professional Development for Everyone
➢ Frequent and Continuous Professional Development
➢ Professional Development to Impact Change
➢ Professional Development Led by School-site Expertise
CSUSA Schools will provide professional development for all teachers through the model of continuous
improvement. All teachers will be provided evidence-based professional development targeted to school
improvement goals and aligned to the science of reading. Literacy trainings will help teachers integrate
phonemic awareness, phonics, word study and spelling, fluency, vocabulary and text comprehension
strategies into an explicit, systematic and sequential approach to reading instruction, including
multisensory intervention strategies. Teachers will meet in professional learning communities weekly by
grade level teams, facilitated by their team leads, to analyze student data and design units and
accompanying lessons that are aligned to state benchmarks. Additionally, team leads participate in
monthly leadership meetings with administrators. Based on administrative/support walk-throughs, site
visit feedback, and student performance, teachers will be provided specific, differentiated professional
development from mentor teachers,administrators,curriculum specialists,or curriculum resource teachers
(CRTs).At least one CRT will be on staff at all CSUSA Schools, and a regional curriculum specialist will
be assigned for support.
Professional development will be provided at least monthly, in addition to weekly grade level meetings,
and on designated teacher professional development days. Teachers will meet for data chats with mentor
teachers and administrators, after benchmark assessment periods, to analyze student reading progress,
and develop an action plan for professional development.These data chats can include reading intervention
strategies, teaching reading in content areas, and many other literacy development opportunities.
Professional development will have an emphasis on dyslexia, multisensory interventions and explicit
instructional approaches. Florida's BEST Standards and scientifically based reading research and
evidence-based practices will also be an area of focus for professional development and PLCs. Mentor
teachers and model classrooms may be used as additional coaching strategies to supplement the traditional
professional development already in place. A sample professional development agenda is shown in Table
3 that follows. In addition to the following network-wide plan, see the school addendums for individual
schools' customized professional development plans.
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 10
Table 3
Professional Development A ends
Month Topic Facilitator
July/August CRT Boot Camp Curriculum Specialist
September Data.Driven Instruction Curriculum Resource
Teacher
October Cadre webinar Curriculum Specialist
November Coaching Cadre in person Curriculum Specialist
December Small Group Instruction Curriculum Resource
Teacher
January Cadre Webinar Curriculum Specialist
February Coaching Cadre in person Curriculum Specialist
March Literacy Across Content Curriculum Resource
Areas Teacher
April Cadre webinar Curriculum Specialist
May Cadre Webinar Curriculum Specialist
Instructional personnel who have not yet earned a reading certification, endorsement or an advanced
degree in scientifically researched and evidence-based reading instruction will be provided opportunities
to obtain these through partnerships with higher education institutions and/or state approved Education
Preparation Institutes.
In preparation for their highly supportive roles within CSUSA Schools, CRTs attend training workshops
each year to further professional knowledge on how to best serve CSUSA Schools. In order to facilitate
professional development to the teachers throughout the year, CRTs attend Curriculum Cadres and
webinars provided by curriculum specialists.
Principals and Assistant Principals have their own professional development institutes over the summer
to prepare for the coming year, with regard to best practices, new regulations, and any other expectation
within their roles. Principals and Assistant Principals attend meetings to receive support within their
positions.
CSUSA also has a professional development plan for New Teacher Induction (NTI) prior to orientation
at the school level. Additional opportunities for NTI will be provided throughout the year as teachers are
hired. Returning teachers receive at least one full week of professional development prior to the start of
the new school year for Returning Teacher Orientation(RTO). These two-week trainings are provided by
CSUSA, and are facilitated by Curriculum Specialists, site-based administrators, and Curriculum
Resource Teachers. During the first days of NTI/RTO, all teachers new to the school will receive
comprehensive training that ensures their understanding and implementation of the GVC. In subsequent
days, all teachers will receive training based on the Marzano works, What Works in Schools: Translating
Research into Action (2003), and Classroom Instruction That Works: Research-Based Strategies for
Increasing Student Achievement(2001). This professional development will support all areas of reading
instruction, including the use of targeted instruction, differentiated instruction, formative and summative
assessments,tracking and monitoring progress, and working with special needs students such as ELL and
students with disabilities.
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 11
Teachers have to complete required coursework to obtain proper ESOL endorsement, as well as follow
state guidelines for professional certificate renewal. In addition, teachers and administrators are
encouraged to exemplify the commitment to lifelong learning, by seeking professional development
outside of the requirements of CSUSA Schools.
Professional development based on reading instructional software programs occurs throughout the year.
Both CSUSA and the individual software companies provide these trainings. Training formats include
face-to-face, train-the-trainer, network wide webinars and continuous follow up visits and support.
Trainings are also provided by core textbook publishers throughout the year on appropriate, new uses of
resources, including ways to best utilize provided materials to reach struggling readers.
The roles and responsibilities of instructional coaches can vary depending on the specific needs and
goals of the school. However, some common roles and responsibilities include Coaching, Data,
Curriculum, Professional Development, and Culture.
The table below explains in detail the coaching and professional development standards for Curriculum
Resource Teachers (CRTs) and examples of responsibilities that fall within these standards. Instructional
Coaches are not limited to the responsibilities listed and are differentiated based on school/teacher
needs.
Responsibilitieshmh CSUSA Curriculum Resource Teacher (CRT) Standards
F"=W CRT Standards Sample
Standard 1: Coaching Tier teachers based on support needed.
The CRT utilizes the coaching cycle tools toWalk-throughs
model, coach, and provide meaningful Targeted observations
feedback to build capacity in instructional Instructional Strategies and Resources
staff. Feedback
Modeling
Coaching
Maintain documentation of coaching cycles
Standard 4: Professional Development Differentiate Teacher Professional Days
The CRT facilitates meaningful, differentiated Establish follow up systems/implementation
professional learning opportunities aligned to Provide assistance with DPP goals
e school-wide strategic plan and State Collaborate on PD calendar
initiatives. Track PD Points
PLC's
TI/RTO
nstructional Action Planning
Tiering teachers is an essential part to coaching as one of the initial steps. When tiering teachers, the
leadership team considers several factors,including but not limited to student growth,progress monitoring
data, classroom observations, etc. Coaching support for teachers is differentiated and varies based on
teacher need. Teachers identified as needing intensive support would then work with coaches to begin a
coaching cycle based on the identified areas of opportunity.
Specification 2: Administrative Practices in Support of Reading
➢ 2.1 Reading as a School-wide Priority
➢ 2.2 In-service and Evaluation Processes Focused on Reading
➢ 2.3 Resource Focus on Reading Achievement
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 12
School leaders will set high expectations for student achievement in reading and will develop a culture of
excellence with a focus on reading. The frequent administrative/support walk-throughs and site visit
feedback will be targeted to track teachers' mastery of high-probability, research-based instructional
strategies. These measures ensure that teachers implement the reading plan with fidelity and that resources
are allocated and used to deliver the strongest impact on student achievement in reading.
High-quality reading programs and materials will continuously be chosen to meet the needs of students.
Feedback from teachers can be gathered at each biweekly data chat, as well as from results from each
interim assessment and benchmark assessment provided by the Northwest Evaluation Association
(NWEA) or other comparable assessments to evaluate the effectiveness of each chosen instructional
program. These assessments are described further in this plan. Core curriculum may be supplemented by
the purchase of novels and other approved fiction and nonfiction texts for students to read within
classroom instruction, as well as for personal reading pleasure, to increase motivation and foster a love
for reading in students. The Curriculum Resource Teacher will collaborate with the reading and content
area teachers to create text sets or collections of books around a topic of inquire at varying levels of
complexity. If an individual school has received a Title I designation, there also could be additional
resources and personnel, such as a reading coach, to assist with the selection of materials.
The principal will clearly articulate the vision, mission, and expectations that all children can read, and
assist in establishing reading as a priority. Schools may support reading as a priority by spearheading a
Reading Challenge in which all students will be expected to read a specific number of books at their
independent level throughout the year.
Table 4 below provides CSUSA guidelines for the number of books that may be read by
each student:
Table 4
Sample Re hallenge Goals
C�rqA- I --x, A 2 Numtg&WLBooks
Kindergarten 100
1st - 5h Grade 50
A - 12th Grade 30
Teachers can monitor students' independent reading, and check for comprehension in a variety of ways
including, but not limited to, student created illustrations, summaries, and verbal explanations. Progress
toward the school-wide goal will be tracked and celebrated on hallway or classroom displays. This
challenge will also provide for a home-school connection with reading, in addition to their regular daily
homework assignments from core courses.Parents will be required to sign a reading log or tracking system
to monitor students' independent reading at home. Parents can facilitate deeper understanding of texts by
being the "teacher" at home, asking their children questions about what they are reading and providing
support for any book reports or projects that may need to be completed. Students may have the opportunity
to use tablets or e-readers as well.
Staff members may also participate in a similar reading challenge. This can further promote CSUSA
Schools' vision of creating the desire for students to be life-long learners as teachers will be role models,
demonstrating their love for learning through reading.
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 13
CSUSA Schools will also have a Literacy Committee or Reading Leadership Team in order to develop
programs and activities that will promote reading throughout the school.
Specification 3: High Quality Reading Instruction is a Dynamic System
➢ 3.1 Propels Student Learning in Essential Reading Components
➢ 3.2 Expends Efficient Use of Instructional Time
➢ 3.3 Contains Systematic Set of Assessment Practices
➢ 3.4 Differentiated Instruction
Essential Reading Components
The six components of reading will be taught explicitly with structured practice to ensure mastery.
Speaking and listening skills is an essential component of literacy. Expressive and receptive oral
language skills will be provided throughout the English Language Arts instructional block.
Opportunities for students in all grades will be provided to engage in developmentally appropriate
collaborative partner, small group and whole class discussions. These discussions will include
vocabulary development, guided practice, demonstrating understanding by summarizing and retelling,
reporting on topics and relating key details of stories in a logical fashion, presentations and picture chats.
Phonological awareness skills, such as phoneme blending and phoneme deletion, will be scaffolded
beginning with simpler phonemes, and building to more complex phonemes. Phonics skills and decoding
strategies will be taught systematically and sequentially so that students understand how letters represent
sounds and sounds blend together to make words that contain meaning. The curriculum supports students
enhancing their phonics skills within their writing. In addition to explicit whole group instruction, these
skills are further mastered through small group instruction, centers, and cooperative learning activities.
Teachers will provide fluency instruction on three levels of text: high frequency word fluency, phrase
fluency, and text fluency. Students will set individual goals for fluency, and teachers will track progress
toward achievement through regular fluency assessments.
To build academic vocabulary, teachers will choose the most important vocabulary words to teach, and
following a six-step process to teach new words so that students develop a deep understanding of the word
(Marzano). Students are first provided a description or example of the word(verbally and in non-linguistic
form). Students then restate this description in their own words, and also create a picture or symbol to
represent the word. Students interact with this new word in various higher-order activities throughout the
week, as well as with each other. They may also participate in games with the word for further motivation
and connections.
Reading process and literary analysis skills will be taught through direct instruction of content cluster
skills, and modeling of metacognitive, comprehension strategies (Keene and Harvey & Goudvis). This is
supported through small group instruction with leveled texts. By providing direct, systematic instruction
for all six components of reading, CSUSA Schools will ensure that all students achieve annual growth in
reading.
Using an integrated approach, writing will be a part of all content areas. Included in this approach will be
elements from direct skill instruction and the process-oriented methodology including frequent
opportunities for students to engage in, and apply specific skills in a variety of communication activities.
Additionally,writing skills will be strengthened across the curriculum through responding to text and the
use of writing strategies such as,planning,revising, editing, peer review and collaboration. Furthermore,
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 14
text production and process writing approaches will be incorporated.Technology,such as word processing
will be utilized as support.
Efficient Use of Instructional Time
In order to maximize instructional time, teachers are requested to map out their lessons minute-by-
minute. This ensures for"bell-to-bell" instruction, with research-based strategies implemented to engage
students within learning the entire time. These lesson plans are approved by administrators and
implemented with fidelity throughout the year. With administrative approval,teachers may adjust their
plans as the year progresses to best fit the needs of students. These minutes are posted in the classroom
for all students, as well as visitors,to see. This makes all stakeholders aware of what is happening in the
classroom and assists with appropriate instructional pacing.
Teachers are also expected to map out their lesson plans in a very structured,research-based manner,
following the guidelines of using an introduction,modeling, guided practice, independent practice, and
closure within every lesson and every subject.
Reading processes and literary analysis skills will be taught through direct instruction of content cluster
skills and by modeling of metacognitive comprehension strategies (Keene and Harvey & Goudvis). This
is supported through small group instruction. Students will have access to leveled readings and activities
in targeted small groups and centers used for individualized instruction and practice. Highly qualified
teachers will appropriately group students by level and differentiate instruction targeted to particular
groups' needs through scaffolded, reading lessons. Additionally, instructional software, which adapts to
student's individual needs will be used.
Students move into independent practice when they have proven they have understood the concept, and
the purpose is to master the objective. During this time, teachers can work with small-groups, and focus
on targeted instruction using research-based strategies through targeted small group instruction and
implement differentiated and skill-specific centers. This allows teachers to provide extra assistance to
those who are not ready to move on to the independent practice stage and hone in on particular
deficiencies. Lastly, a closure activity is conducted, whether it is in the form of an exit-slip, or turn-and-
talk response, in order to gauge final understanding of the concept taught within the lesson. This
effective use of instructional time plan applies to all subject areas,not just reading. For those students
who are in need of extra instructional time and support, see the sample schedules provided.
Assessment
At the beginning of every school year, teachers will analyze previous year's state assessment scores and
identify each student's reading level through a variety of assessments. Examples of assessments that
may be available for CSUSA Schools are shown in Table 5.1 below. See the school addendums for
specific progress monitoring assessments used at individual schools and Attachments A and C for more
information about CSUSA assessments.
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 15
Table 5.1
GradesReading
Category Assessment
Screening NWEA MAP Growth; Up to 3 times a year
STAR; iReady
Diagnostic iReady Progress 1-3 times a year
Monitoring; DIBELS;
NWEA Reading Fluency
Progress Monitoring STAR; Easy CBM; Minimum of every 3-4
DIBELS;NWEA Reading sessions within a 6-8-week
Fluency; DAR; M View intervention cycle
Outcome Measures NWEA MAP Growth; Range: by unit 4 3 times a
State Assessments, year
Instructional Focus
Assessments
Table 5.2
Screening NWEA MAP Growth; Up to 3 times a year
FAST; iReady
Diagnostic iReady Progress 1- 3 times a year
Monitoring; DIBELS;
DAR; NWEA Reading
Fluency
Progress Monitoring FAST/Cambium; Easy Minimum of every 3-4
CBM; STAR; sessions within a 6-8-week
DIBELS; DAR;NWEA intervention cycle.
Reading Fluency; MyView
Outcome Measures NWEA MAP Growth; Range: by unit --) 3 times a
State Assessments, year
Instructional Focus
Assessments
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 16
Table 5.3
GradesReading
Category Assessment i
Screening NWEA MAP Growth; Up to 3 times a year
iRead 6'- 81 ; FAST
Diagnostic DIBELS; DAR; iReady 1-3 times a year
Progress Monitoring (6t'-
8th
Progress Monitoring Easy CBM; Minimum of every 3-4
FAST/Cambium (6-10); sessions within a 6-8-week
DIBELS, DAR intervention cycle.
Outcome Measures NWEA MAP Growth; State Range: by unit --) 3 times a
Assessments, Instructional year
Focus Assessments;
In addition to the assessments above, fluency assessments such as oral reading fluency checks using
scaffolded discussion templates, will provide data regarding reading level progress. For those students
with disabilities for whom participation in the regular state assessments has been deemed not appropriate
per their Individualized Education Plans, alternative options will be provided per the Florida state
guidelines. CSUSA Schools will be in compliance with all guidelines and requirements, including
assessments for students with Individual Education Plans and English Language Learners. For those third
grade students who do not meet standardized testing passing requirements, CSUSA Schools will utilize
state approved alternative assessments for good cause promotion. Teachers will administer formative and
summative standard based assessments that are designed to evaluate whether a student has mastered a
specific standard at the lowest level that was taught. Each assessment will measure the academic
performance of each student on a particular standard, based on content that has been introduced and
practiced multiple times.
NWEA MAP Growth, or a comparable assessment, may be administered three times per year, as well as
interim assessments will provide data regarding progress toward the state-mandated assessment, and are
described as follows:
➢ NWEA Interim Formative Assessments -The Northwest Evaluation Association (NWEA)
MAP Growth assessments are nationally normed, and proven to be effective at targeting
student achievement and determining skills students need to improve performance.NWEA
uses a scale score (RIT) that continues through each grade level, which enables us to
monitor growth from one grade level to the next, as well as determine exactly how far
above or how far below grade level a student is. NWEA currently provides the Measures
of Academic Progress (MAP). These assessments are adaptive and computer-based,which
help prepare students for the format of the state assessments as well. NWEA MAP tests
students with engaging, ability-appropriate content. NWEA is an adaptive assessment;
therefore, as a student responds to questions, the test difficulty adjusts to the level of the
student.
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 17
Assessments are followed by a decision-making process to determine the next action to take to meet
students' needs. Teachers use data from state assessments, NWEA MAP, interim assessments, and class
assessments to drive the decision-making process with regard to differentiated instruction. This decision
making includes re-teaching,changing the instructional strategies, or modifying the developed product to
demonstrate understanding. Student groupings will change in classes periodically depending on the
activity level and ability level.Teachers will integrate formative assessments throughout activities to make
adjustments. Continuously assessing, reflecting, and adjusting content, process, and product enables
teachers to best meet the needs of each individual student.
For students receiving targeted intervention, for example those receiving Tier 2 or Tier 3 support, the
decision-making process will be more formal. After every 3-4 intervention sessions there will be an
analysis of the progress monitoring to determine the success of the intervention. After 6-8-weeks there
will be a meeting to analyze the data to determine if the student needs to continue with the intervention,
if the intervention needs to be modified, or if the student has met their goals and no longer needs the
intervention. Time frames may be adjusted based on LEA guidelines.
Differentiated Instruction
CSUSA Schools will follow the belief that differentiated instruction includes:
➢ A teacher's response to student needs
➢ The recognition of students' varying background knowledge and preferences
➢ Student-centered instruction that addresses students' differences
➢ A blend of whole-group and small-group instruction.
Research states that teachers can differentiate in various ways: with the content students are learning; the
process or environment in which the material is being taught; and the product that is developed to
demonstrate learning. Teachers will take into consideration the students' readiness for learning, their
interest, and their learning profiles.
Research-based best practices with regard to differentiating include:
➢ For student readiness: focusing on the standard for the content being taught and the
objective that must be mastered, but content may be at various levels (i.e. students may
read higher-level text yet still master the same standard as students reading on- level text).
➢ For student interest: allowing students to choose from a list of options of how they will
demonstrate mastery (i.e. some students may complete a project, whereas others might
write an essay).
➢ For student learning profile: addressing various individual student differences in learning
styles (i.e. students that are tactile learners can use manipulatives, whereas students who
are visual learners can use pictures).
Using assessments describe previously in the plan, students will be assessed at the beginning of the school
year to determine basic reading development and to detect the presence of any difficulty. Based on the
instructional implications of the diagnostic screening, students will be provided instruction to meet their
individual needs with an emphasis on cooperative learning and small group instruction. Cooperative
groups are flexible based on progress monitoring of reading skills. The reading lesson segments can
incorporate differentiated texts—for on-level, advanced, below- level, and ELL students. Teachers will
utilize various rigorous and standards-based center resources to engage students in reading activities to
deepen their understanding of reading skills through hands-on activities, the use of manipulatives (i.e.
word sorts,letter tiles, and dry erase boards), and integration of technology(i.e. listening centers,Reading
Plus).
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 18
To further enhance learning for those students who are higher-level, including gifted learners, CSUSA
Schools will emphasize using higher-order thinking skills and higher-order tasks to challenge the students.
These tasks are utilized as students master concepts and deepen their understanding, and ultimately will
benefit all levels of learners. The activities are to enrich college-ready skills, such as problem-solving,
critical thinking, synthesizing, analysis, connections, creativity, metacognition, evaluation of decision-
making, and transferring knowledge. Not only can these be applied within the reading program, but also
across all content areas.Examples of higher-order activities that can be utilized include,but are not limited
to:
• Cooperative learning groups
• Student-created artifacts
• Cross-curricular proj ects
• Inductive learning
• Real-world application projects
• Circle of knowledge
• Evaluations and Critiques
• Research projects
• Debates
• Mock trials
Specification 4: Reading Text Materials and Resources
➢ 4.1 Materials Aligned with Student Reading Levels
➢ 4.2 Comprehensive Instructional Materials
➢ 4.3 Wide Assortment of Diverse Text
➢ 4.4 Flexible Use of Text
➢ 4.5 Appropriate Use of Technology
The Comprehensive Core Reading Plan (CCRP)Materials: CSUSA Schools will use SAVVAS MyView
Literacy (K-5) and Houghton Mifflin Harcourt Into Literature (6-12). As all reading resources are
consistently reviewed and evaluated, these choices may change in the future if new, more effective,
research-based resources are determined. As stated previously, these proposed programs include a range
of diverse print and media aligned with the Florida's BEST Standards. Within the programs there are
diagnostic assessments, leveled texts, intervention and supplemental resources, as well as various other
components to meet the needs of all students.
Accompanying instructional materials such as workshop kits and decodable books, will be used for
differentiated instruction during the K-5 90-minute ELA block, and during the regularly scheduled double
block of middle school ELA as illustrated on the sample student schedules in this document. This
integrated reading and ELA block will infuse reading instruction for all students through the use of
research-based strategies such as close reading experiences and novel studies with the use of exemplar
texts. The increase in complexity will be accomplished by exposing students to authentic texts. Students
will have the opportunity to utilize these resources at school and at home.
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 19
Supplemental Intervention Reading Program (SIRP) Materials
CSUSA Schools will meet the individual needs of students during the school day. The schedules outlined
in this plan show additional minutes outside of the uninterrupted 90- minutes of core reading instruction
through the Supplemental Intervention Reading Program. Based on classroom and benchmark data,
students will receive additional instruction and practice on identified skills. Teachers will provide
additional instruction outside of the 90-minute ELA block in times such as the RtI block, through content
area integration, during enrichment activities, and any other opportunity, to support student achievement
of individual learning goals. A comprehensive list of programs, materials and resources for SIRP is
detailed in Attachment A. See the school addendums for the list of resources utilized by individual schools,
along with descriptions of how the programs are implemented. Individual schools are not limited to the
resources listed in Attachment A. CSUSA is dedicated to increase the resources and materials used to
support SIRP at the 6-12 grade levels.
Comprehensive Intervention Reading Programs (CIRP) Materials: CSUSA Schools will meet the
individual needs of students who, based on diagnostic data, have been identified to have significant skill
deficiencies, and/or read one or more years below grade level, these students will be given additional
instructional minutes using an evidence-based intervention program. In addition to SIRP intervention,
students will receive this additional instruction outside of the regularly scheduled ELA block, in a small-
group setting,with more frequent progress monitoring, to ensure accelerated progress toward grade level
expectations. Various materials and strategies will be utilized to aid those students needing extra support
in meeting and exceeding a year's worth of learning. A comprehensive list of programs, materials and
resources for CIRP is detailed in Attachment A. See the school addendums for the list of resources utilized
by individual schools, along with descriptions of how the programs are implemented. Individual schools
are not limited to the resources listed in Attachment A. CSUSA is dedicated to increase the resources and
materials used to support CIRP at the 6-12 grade levels.
Attachment C demonstrates a sample of the decision-making process through which students are identified
for strategic or intensive support. For students who have not responded to a specific reading intervention
delivered with fidelity and with the initial intensity (time and group size) provided, reading intervention
instruction and/or materials will be changed based on student data. Also, reflected in Attachments A and
B are examples of materials that may be utilized during the intervention process. Listed materials will be
utilized as the resource, such as FCRR, for research-based reading acquisition strategies. When students
are not responding to an intervention their supports are increased, and/or the intervention being used is
changed.Assessment and progress monitoring is continued in order to determine and target the deficiency.
Use of Technology and Digital Materials
A primary focus of CSUSA Schools is utilizing technology as an effective way to increase student
engagement and interaction with learning, as well as for real-world application. CSUSA Schools will do
the same and leverage many digital curriculum assets to enhance the offerings for remediation,enrichment
and direct classroom instruction. The goal of technology usage is to create an interactive classroom,taking
technology out of the hands of the teachers and place it within the hands of students, for an optimal
experiential learning environment. Teachers will be trained to integrate technology into the student-
learning environment to increase academic achievement for each student.
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 20
With the integration of technology, all students will have targeted access to curricular resources,
assessment, technology-based intervention, and enrichment enhancing differentiation. Teachers and
students will have technology integrated in the classroom through a variety of modalities. For students,
this may include:
• Flat screen televisions with interactive tab 1 ets
• SMART/Interactive Panel Boards
• Laptop computers
• Computer labs
• Tablets
• Document cameras
• Production room
CSUSA Schools will utilize digital texts and materials in addition to the traditional texts used in schools.
All of the textbook programs used will have a digital book component for both school and home. CSUSA
Schools will work to build a partnership with a local library as well to obtain more access to digital content.
Materials will consistently be reviewed and updated based on impact on student achievement,with digital
texts as a priority to meet student needs.
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 21
Attachment A
Evidence-Based Intervention Resources, Programs, and Materials
Examples of Evidence-Based Assessments
Additional evidence—based assessments may be used at the individual school level.
Type of Assessment 1��Frequency
NWEA MAP Growth (K-12) Screening up to 3 times per year
NWEA Reading Fluency(K-5) Screening, Diagnostic and/or Progress up to 3 times per year
Monitoring
STAR Early Literacy/Reading State Screening 3 times per year
Assessments(K-2)
MyView, MyFocus(K-5) Progress Monitoring Ongoing,as needed
Read 180 Progress Monitoring Ongoing,as needed
DIBELS(through 8t"grade) Diagnostic/Progress Monitoring Ongoing,as needed
Easy CBM (K-12) Diagnostic/Progress Monitoring Ongoing,as needed
FAST Progress Monitoring (3-10) Progress Monitoring 2 times per year, plus summative FAST
DAR(K-12) Diagnostic/Progress Monitoring Ongoing,as needed
i-Ready(K-8) Screening/Diagnostic 1 to 3 times per year
Examples of Evidence-Based Intervention Resources,Programs,and Materials
Additional evidence-based programs, resources and materials may be used at the individual school level.
Phonics Phonemic Fluency Comprehension Vocabulary Oral
Awareness AL �W J& Language
Lexia Core 5 K-5 x x x x x x
Lexia Power Up 6-12 x x x x
i-Ready K-8 x x x x
Reading Horizons 4-12 x x x x
Read 180 3-12 x x x x x
Phonics for Reading 2-6 x x x
Intensive Reading MS x x x x x x
Course Course
Edgenuity MyPath 6-12 x x
STAR I 6-8 x x
FCRR K-12 x x x x x x
Scholastic Reading K-5 x x x x x x
Kits
Exact Path K-12 x x x x x x
Spire 1-8 x x x x x X
Orton Gillingham K-12 x x x x x
Heggerty K-12 x x
Corrective Reading 3-12 x x x
SIPPS K-12 x x x x
*See school specific addendums for details.
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 22
Attachment B
Reading Intervention Decision Tree
CSUSA K-12 Reading Plan-DRAFT as of 5.10.24 23
Reading 1n Decision Tree Planning Tool forStudents*
Start Here;
No
Identify Students who demonstrate a Has the student been given a diagnostic - Administer a diagnostic reading assessment
substantial reading deficiency, according reading assessment to identify the specific to identify the specific reading deficiency.
to the universal screener. reading deficiency?
Screeners; Stand-alone Diagnostics;
NWEA(K-12) Yes
STAR Early Literacy(K-3) NWEA Reading Fluency
i-Ready(K-8) DIBELS (through 81h grade)
Based on the diagnostic assessment analysis (determining the need in any of the DAR (K-12)
following areas: Phonological awareness, phonics, fluency, vocabulary, or i-Ready (K-8)
comprehension), provide immediate targeted intervention in small groups of
students with the same deficien
' Vocabulary Comprehension
Interventions: Interventions: Interventions: Interventions: Possible Interventions:
Lexia (Core5),i-Ready, Phonics Corrective Reading(SRA), Corrective Reading(SRA), Lexia Lexia (Core 5), Lexia Power Up, Corrective Reading(SRA),Lexia (Core 5),
for Reading, FCRR, Scholastic Lexia (Core 5), Heggerty,i-Ready, (Core 5),Reading Horizons FCRR,Scholastic Reading Kits, i- Lexia Power Up, Phonics for Reading,
Reading Kits,Heggerty,Orton Phonics for Reading,FCRR, Phonics for Reading,STARI, Ready,Edgenuity My Path,Reading STARI, FCRR,Scholastic Reading Kits, i-
Scholastic Reading Kits,Orton FCRR,Scholastic Reading Kits, Horizons,Orton Gillingham,SIPPS, Ready, Dreambox Reading,Edgenuity
Gillingham,SIPPS,SPIRE, Gillingham,SIPPS,SPIRE,Magnetic Dreambox Reading,Orton SPIRE,Magnetic Reading,Read 180, My Path,Orton Gillingham,Reading
Magnetic Reading,Really Great Gillingham,SIPPS,SPIRE, Really Great Reading,Wilson Horizons,SPIRE,Magnetic Reading,Read
Reading,Really Great Reading, 180,Achieve 3000,Really Great Reading,
Reading,Wilson Magnetic Reading,Read 180, y g
Wilson RealIV Great Reading,Wilson Progress Monitoring**: Wilson
Progress Monitoring**: Progress Monitoring**- ** Easy CBM; DAR, DIBELS,Easy CBM;DIBELS,DAR, NWEA Skills Easy CBM;DIBELS,NWEA Skills Progress Monitoring MyView/MyFocus,Read 180,STAR, Progress Monitoring":
Checklist; NWEA Reading Fluency, Checklist; NWEA Reading Easy CBM,DAR,DIBELS, FAST Easy CBM; DAR, DIBELS,
MyView/MyFocus,STAR Fluency,DAR, NWEA Reading Fluency, MyView/MyFocus,Read 180,STAR,MyView/MyFocus,STAR MyView/MyFocus FAST
*Response to Intervention (Rtl) includes multilingual learners and students with disabilities
**Additional progress monitoring tools may be used to align with intervention programs
Attachment C
Data-Driven Decision-Making Tool
CSUSA K-12 Reading Plan—DRAFT as of 5.10.24 24
Data-Driven Decision Making
Kindergarten —2"d Grade
Exceeds Grade level On Grade level Approaching Below Grade level Substantial Deficiency
Strategic Instructional Intensive Instructional Plan
Plan Required Required
Tiered Instruction Tier 1 + Enrichment/ Tier 1 Tier 1 with Tier 1 +Tier 2 Tier 1 +Tier 2 +Tier 3
(Tier 1 includes Acceleration monitoring
differentiation)
NWEA MAP Above 80th 50th Percentile — 215t Percentile— loth Percentile — Below loth Percentile
Universal Screener Percentile 79th Percentile 49th Percentile 20th Percentile
NWEA Map Exceeds Meets Meets Approaching Below
Reading Fluency
FAST Early N/A N/A N/A loth— 20th Percentile Below loth Percentile
Literacy/Reading
Instructional • 90-minute • 90-minute • 90-minute • 90-minute • 90-minute uninterrupted
Minutes Required uninterrupted uninterrupted ELA uninterrupted uninterrupted ELA ELA block
ELA block block ELA block block . 30-minute additional
• 30-minute • 30-minute • 30-minute • 30-minute block for ELA instruction
additional block additional block additional block additional block for . 30-minute intervention
for ELA for ELA for ELA ELA instruction block 2/week
instruction instruction instruction • 30-minute • 30-minute intensive
intervention block intervention block 3/week
2/week
Additional Notes/Considerations:
Students with ELL Plans and/or 1EPs must still participate in all tiers of instruction based on the data.
Click HERE for statute 1008.25, referencing substantial reading deficiencies.
CSUSA Draft Updated 5.10.24
Eligibility Criteria and next steps for K-2
IF Below loth Below loth Between loth— 20th Above 20th Above 20th Percentile
Percentile on Percentile on Percentile on Above 20th Percentile on Percentile on on Universal Screener
Universal Screener Universal Screener Universal Screener Universal Screener & Universal Screener & Meets/Exceeds on
& Below on NWEA & Above on NWEA &Approaching or Below on NWEA Map &Approaching on NWEA Map Reading
Map Reading Map Reading Below on NWEA Reading Fluency NWEA Map Fluency
Fluency Fluency Map Reading Reading Fluency
Fluency
Then Administer Administer Administer Administer Diagnostic Look at additional No additional steps
Diagnostic Diagnostic Diagnostic Assessment data available, needed
Assessment Assessment Assessment consider testing
conditions &
implement a
monitoring plan
CSUSA Draft Updated 5.10.24
311 Grade
Exceeds Grade level On Grade level Approaching Below Grade level Substantial Deficiency
Tiered Instruction Tier 1 + Tier 1 Tier 1 with Tier 1 +Tier 2 Tier 1 +Tier 2 +Tier 3
Tier 1 includes Enrichment/Acceleration monitoring
differentiation
NWEA MAP Universal Above 80' Percentile 50t" Percentile—79tn 30tn—49tn 21st—29tn Below 20t" Percentile
Screener Percentile
Instructional Minutes • 90-minute • 90-minute • 90-minute • 90-minute • 90-minute
Required uninterrupted ELA uninterrupted uninterrupted uninterrupted uninterrupted ELA
block ELA block ELA block ELA block block
• 30-minute additional • 30-minute • 30-minute • 30-minute • 30-minute
block for ELA additional block additional block additional block additional block for
instruction for ELA for ELA for ELA ELA instruction
instruction instruction instruction • 30-minute
• 30-minute intervention block
intervention 2/week
block 2/week . 30-minute intensive
intervention block
3/week
Students who score a level 1 on FAST Reading, but above the 30th percentile on NWEA, should be considered for administration of NWEA MAP
Fluency (or another screening tool) to determine eligibility for a Diagnostic Assessment
Additional Notes/Considerations
• Students with ELL Plans and/or 1EPs must still participate in all tiers of instruction based on the data
• Click HERE for statute 1008.25, referencing substantial reading deficiencies.
CSUSA Draft Updated 5.10.24
Eligibility Criteria and next steps for V grade
IF Below 20t" Percentile on Between 215t—29t" Above 30t"Percentile on Universal Above 30t" Percentile on Universal
Universal Screener Percentile on Universal Screener & Level 1 or 2 on ELA state Screener & 3+ on ELA state
Screener assessment assessment
Then Administer Diagnostic Administer Diagnostic Look at additional data available, No additional steps needed
Assessment Assessment consider testing conditions,
administer NWEA Map fluency to
determine if a Diagnostic
Assessment is needed
CSUSA Draft Updated 5.10.24
4" & 5" Grade
Exceeds Grade level On Grade level Approaching Below Grade level Substantial Deficiency
Strategic Instructional Intensive Instructional Plan
Plan Required Required
Tiered Instruction Tier 1 + Enrichment/ Tier 1 Tier 1 with Tier 1 +Tier 2 Tier 1 +Tier 2 +Tier 3
(Tier 1 includes Acceleration monitoring
differentiation)
NWEA MAP Above 80th Percentile 50th Percentile— 215t Percentile— loth— 20th Percentile Below loth Percentile
Universal Screener 79th Percentile 49th Percentile
Instructional • 90-minute • 90-minute • 90-minute • 90-minute • 90-minute uninterrupted
Minutes Required uninterrupted ELA uninterrupted uninterrupted uninterrupted ELA ELA block
block ELA block ELA block block • 30-minute additional
• 30-minute • 30-minute block for ELA instruction
additional block additional block for . 30-minute intervention
for ELA ELA instruction block 2/week
instruction • 30-minute • 30-minute intensive
intervention block intervention block 3/week
2/week
Students who score a level 1 on FAST Reading, but above the 20th percentile on NWEA, should be considered for administration of NWEA
MAP Fluency or another screening tool to determine eligibility for a Diagnostic Assessment
Additional Notes/Considerations
• Students with ELL Plans and/or 1EPs must still participate in all tiers of instruction based on the data
Eligibility Criteria and next steps for 41" and 51"grades
IF Below 20th Percentile Above 215t Percentile on Universal Screener & Above 215t Percentile on Universal
on Universal Screener Level 1 or 2 on FAST Reading Screener & 3+ on FAST Reading
Then Administer Diagnostic Look at additional data available, consider No additional steps needed
Assessment testing conditions, and/or administer NWEA
Map fluency (or alternative) to determine if a
Diagnostic Assessment is needed.
CSUSA Draft Updated 5.10.24
6" Grade—81" Grade
Exceeds Grade level On Grade level Approaching Below Grade level Substantial Deficiency
Strategic Instructional Intensive Instructional
Plan Required Plan Required
Tiered Instruction Tier 1 + Enrichment/ Tier 1 Tier 1 with Tier 1 +Tier 2 Tier 1 +Tier 2 +Tier 3
(Tier 1 includes Acceleration monitoring
differentiation)
NWEA MAP Above 80th Percentile 50th Percentile — 215t Percentile — loth Percentile — Below loth Percentile
Universal Screener 79th Percentile 49th Percentile 20th Percentile
Instructional • 50-minute • 50-minute • 50-minute • 50-minute minimum • 50-minute minimum
Minutes Required minimum ELA minimum ELA minimum ELA ELA block ELA block
block block block • 30-minute intervention • 30-minute intervention
block 2/week block 2/week
• 30-minute intensive
intervention block
3/week
Students who score a level 1 on FAST Reading, but above the 20th percentile on NWEA, should be considered for administration of NWEA
MAP Fluency or another screening tool to determine eligibility for a Diagnostic Assessment
Additional Notes/Considerations
• Students with ELL Plans and/or lEPs must still participate in all tiers of instruction based on the data
Eligibility Criteria and next steps for 61"grade—81"grade
IF Below 20th Percentile on Above 215t Percentile on Universal Above 215t Percentile on Universal
Universal Screener Screener & Level 1 or 2 on FAST Reading Screener & 3+ on FAST Reading
Then Administer Diagnostic Look at additional data available, No additional steps needed
Assessment consider testing conditions, and/or
administer NWEA Map fluency (or
alternative) to determine if a Diagnostic
Assessment is needed.
CSUSA Draft Updated 5.10.24
9" Grade and Beyond
Exceeds Grade level On Grade level Approaching Below Grade level Substantial Deficiency
Strategic Instructional Intensive Instructional
Plan Required Plan Required
Tiered Instruction Tier 1 + Enrichment/ Tier 1 Tier 1 with Tier 1 +Tier 2 Tier 1 +Tier 2 +Tier 3
(Tier 1 includes Acceleration monitoring
differentiation)
NWEA MAP Above 80th Percentile 50th Percentile — 215t Percentile — loth Percentile — Below loth Percentile
administered to 79th Percentile 49th Percentile 20th Percentile
FAST level 1 & 2
students
Instructional • 50-minute • 50-minute • 50-minute • 50-minute minimum • 50-minute minimum
Minutes Required minimum ELA minimum ELA minimum ELA ELA block ELA block
block block block • 30-minute intervention • 30-minute intervention
block 2/week block 2/week
• 30-minute intensive
intervention block
3/week
Students who score a level 1 on FAST Reading, but above the 20th percentile on NWEA, should be considered for administration of NWEA
MAP Fluency or another screening tool to determine eligibility for a Diagnostic Assessment
Additional Notes/Considerations
• Students with ELL Plans and/or 1EPs must still participate in all tiers of instruction based on the data
Eligibility Criteria and next steps for 91"grade and beyond
IF Level 1 or 2 on FAST Below 20th Percentile on Prior NWEA Level 3+ on FAST Reading
Reading MAP Reading data
Then Administer NWEA MAP Administer Diagnostic Assessment No additional steps needed
Reading
IF Below 20th Percentile on
NWEA MAP Reading
THEN Administer Diagnostic
Assessment
CSUSA Draft Updated 5.10.24
DON SOFFER
-1
AVENTURA
H I H SCHOOL
MEMORANDUM October 10, 2024
TO: Ron Wasson, Aventura City Manager
FROM: Dr. Geoff McKee, Don Soffer Aventura High School V
4IO,
SUBJECT: Governing Board Approval of Florida School Recognition Program Spending Plan
The FL Department of Education is awarding DSAHS approximately$135,000.00 for having
earned an "A" during the 2023-2024 school year. In accordance with state guidelines, DSAHS
staff constructed and voted in favor of this distribution plan, which must be approved by the
Governing Board to be implemented:
All staff who worked a minimum 18 weeks during the 2023-2024 school year will be eligible to
receive an equal share of the A+ Funds. Those not currently employed at DSAHS must submit
mailing information to School Office Administrator Kemia Campbell via email or US mail by
November 30, 2024, to receive a bonus.
Here are the staff members who will be included in the distribution:
• Instructional Staff: (Teachers, Curriculum Resource Teacher)
• Lead Support Members: (ESE/ESOL Program Specialist, Athletic Director)
• Instructional Support Staff: (ESE Teachers, College Specialist, Counselors)
• Administrative Support Staff: (Office Staff, Part-Time Enrollment Assistant, Assistant
Principals, Principal)
• Non-Instructional Operation Support Staff: (Cafeteria Staff, Site Facilities Staff, Nurse, IT
Specialist,Therapist)
• Permanent Substitute Teachers
Thank you for your attention to this matter.
3151 Northeast 213 Street Office: 786-481-3032
Aventura, FL 3318o ;`'r; AventuraCharterHS.Org
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Ronald J. Wasson, City Manager
BY: Keven R. Klopp, Community Development Director
DATE: October 11, 2024
SUBJECT: Request to Amend Section 31-145 of the Land Development
Regulations to Add Town Center North Planned Development (TC5)
District - City File No. LDR2408-0001
October 17, 2024 Local Planning Agency Meeting Agenda
October 17, 2024 City Commission Special Meeting Agenda
January 14, 2025 City Commission Meeting Agenda
RECOMMENDATION
It is recommended that the City Commission approve an amendment to Chapter 31, "Land
Development Regulations" of the City Code of Ordinances by amending Section 31-145,
"Town Center Zoning Districts", to create Section 31-145(f) "Town Center North Planned
Development (TC5) District" to provide for a new zoning district and related regulations and
standards.
THE REQUEST
The proposed zoning district would facilitate mixed use developments on lands located
within the transit corridor along Biscayne Boulevard currently zoned for office and business
uses only. The request to add a new mixed use district will encourage and promote
development that facilitates a coordinated and balanced mix of land uses, including retail,
office, hotel/conference, certain types of commercial recreation uses, residential and other
similar uses, as well as recreation, entertainment, and associated employment opportunities
while creating an urban center with high quality architecture, pedestrian-friendly streets,
outdoor public spaces, and access to public transit.
BACKGROUND
The City's Land Development Regulations (the "LDRs") Section 31-145 together with the
Town Center (TC1) District were approved under Ordinance 99-09 with the purpose and
intent of providing suitable sites for the development of commercial and residential uses in
a well-planned and compatible manner.
Town Center Marine (TC2) District was incorporated to the City's Zoning Map upon its
adoption under Ordinance 99-10. It was created with the purpose of providing suitable sites
for the development of structures combining residential and commercial uses located in
proximity to marine-related light industrial activities.
Town Center Neighborhood (TC3) District, approved under Ordinance 2013-12, was created
in response to the need of mixed-use developments with direct accessibility to mass transit
services and high-quality urban design.
Town Center Office Park Mixed Use (TC4) District was approved under Ordinance 2021-15,
to provide for a mix of residential and commercial uses, with emphasis on office uses, and
direct access to Biscayne Boulevard.
THE PROPOSED AMENDMENT
The proposed amendment to Section 31-145 of the Land Development Regulations reads
as follows:'
Sec. 31-145. —Town Center Zoning Districts.
(q) Town Center North Planned Development District(TC5) District. The following regulations shall apply
in the TC5 District:
(1) Purpose. This district is intended to encourage and promote development that facilitates a coordinated
and balanced mix of land uses, including: retail, office, hotel/conference, certain types of commercial
recreation uses, residential and other similar uses. The mix of land uses associated with the TC5
district shall also provide recreation, entertainment, and associated employment opportunities while
creating an urban center with high quality architecture, pedestrian-friendly streets, outdoor public
spaces and access to public transit. Residential densities shall not exceed 60 dwelling units per gross
acre and non-residential intensity shall not exceed a floor area ratio of 2.0.
(2) Uses Permitted. No building or structure, or part thereof,shall be erected, altered or used, or land used
in whole or part for other than a combination of the following specific uses, provided the requirements
set forth elsewhere in this section are satisfied:
a. Uses consistent with or customary to mixed-use urban centers including but not limited to multi-
family residential, office, retail/commercial uses including cinemas, nightclubs, cafe/restaurants,
hotels, and accessory parking.
Underlined text indicates insertions. Stricken-through text indicates deletions
(3) Accessory uses permitted. Permitted incidental and accessory uses shall include:
a. All uses customarily accessory to the principal permitted use but not including any of the uses listed
as prohibited.
(4) Uses prohibited. Except as specifically permitted in this subsection, the following uses are expressiv
prohibited as either principal or accessory uses:
a. Any use not specifically permitted.
b. Adult entertainment establishments.
c. Sale of goods to other than the ultimate consumer.
d. Sales, purchase, display or other storage of used merchandise other than antiques.
(5) Site development standards.
a. Maximum Floor area and density:
i. Residential component: 60 dwelling units per gross acre.
ii. Nonresidential component: 2.0 floor area ratio.
b. Maximum height: 30 stories.
(6) General Plan of Development and Design Guidelines. This district shall be implemented through the
approval of a general plan of development and design guidelines by the City Commission following a
duly noticed public hearing. Design guidelines shall be a document created and submitted that
describes the architectural and design goals of a specific development within the district. The
guidelines shall include a description and intent of the overall development and provide standards for
vehicular and pedestrian circulation, architecture, landscaping, open space, signage, parking (surface
and structured), loading, streets, and regulations addressing building placement, scale/massing,
height, and character. The approved general plan and design guidelines shall establish:
a. The internal streetscape and the proiect's connection to the surrounding urban context; and
b. The proiect's development standards, including, but not limited to:
i. Setbacks;
ii. Building height;
iii.Parking requirements; and
iv.Landscaping requirements.
In considering a proposal for the general plan of development and design guidelines, the City
Commission shall consider whether the proposal effectuates the intended purpose of the Town Center
zoning which is to provide development guidelines for commercial and residential uses in close
proximity to transit services, and whether such proposal is consistent with the goals and objectives of
the City's Comprehensive Plan and Miami Dade County's Rapid Transit Zone (RTZ) regulations.
(7) Conflicts. In the event of a conflict between an approved general plan or design guidelines and the
City Code of Ordinances, the general plan or design guidelines shall prevail.
(8) Administrative Review. All applications for development approvals within the TC5 district shall be
reviewed administratively in accordance with Section 31-79.
(9) Validity. Should any subsection, paragraph, sentence, clause, phrase or other part of this section be
declared by a court of competent jurisdiction to be invalid, such decision shall not service to invalidate
the remaining words, subsections, and positions of this section.
ANALYSIS
The proposed Town Center North Planned Development (TC5) District is compatible with
the other existing Town Center designated districts as its intended purpose is to provide
development guidelines for commercial and residential uses in close proximity to transit
services, consistent with the goals and objectives of the City's Comprehensive Plan and
Miami Dade County's Rapid Transit Zone (RTZ) regulations.
The proposed regulations require "approval of a general plan of development and design
guidelines by the City Commission following a duly noticed public hearing" in order to
implement the district regulations. When the time comes, such general plan and design
guidelines will be prepared and presented for consideration in coordination with a detailed
proposed development plan.
Staff provides the following analysis of the proposed amendment, pursuant to the review
standards of the Land Development Regulations contained in Section 31-77(g) of the City
Code.
1. The proposed amendment is legally required.
The proposed amendment is legally required to implement the requested revision to the
Land Development Regulations.
2. The proposed amendment is consistent with the goals and objectives of the
Comprehensive Plan.
The proposed amendment is consistent with the goals and objectives of the
Comprehensive Plan. The intent of the Town Center land use designation as described
in the Future Land Use Element of the City's Comprehensive Plan is the design of unified
areas containing a mixture of different uses characterized by physical cohesiveness,
direct accessibility by mass transit service, and high-quality urban design.
3. The proposed amendment is consistent with the authority and purpose of the LDRs.
The proposed amendment is consistent with the authority and purpose of the LDRs as it
would implement further the Comprehensive Plan by establishing regulations,
procedures and standards for review and approval of Town Center North Planned
Development designated properties in the City.
4. The proposed amendment furthers the orderly development of the City.
The proposed amendment and along with the site development standards of the district
will aid in the harmonious, orderly and progressive redevelopment of the City.
5. The proposed amendment improves the administration or execution of the development
process.
The proposed amendment improves the administration or execution of the development
process in that it provides for regulations and a process by which to approve
developments within a Town Center North Planned Development in the City.
CITY OF AVENTURA ORDINANCE NO. 2025-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING
CHAPTER 31, "LAND DEVELOPMENT REGULATIONS" OF THE CITY
CODE OF ORDINANCES BY AMENDING SECTION 31-145. - "TOWN
CENTER ZONING DISTRICTS", TO CREATE SECTION 31-145(f)
"TOWN CENTER NORTH PLANNED DEVELOPMENT (TC5) DISTRICT"
TO PROVIDE FOR A NEW ZONING DISTRICT AND RELATED
REGULATIONS AND STANDARDS; PROVIDING FOR SEVERABILITY;
PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, the City of Aventura (the " City") Commission recognizes that changes
to the adopted Code of Ordinances are periodically necessary in order to ensure that the
City's regulations are current and consistent with the City's planning and regulatory
needs; and
WHEREAS, the City Commission desires to amend Chapter 31, "Land
Development Regulations", Section 31-145, "Town Center Zoning Districts" of the Code
of Ordinances to provide for a "Town Center North Planned Development (TC5) District"
that guides a balanced mix of land uses, including retail, office, hotel/conference, certain
types of commercial recreation uses, residential and other similar uses, as well as
recreation, entertainment, and associated employment opportunities within an urban
center with high quality architecture, pedestrian-friendly streets, outdoor public spaces,
and access to public transit; and
WHEREAS, the purpose of the Town Center future land use category of the City's
Comprehensive Plan is the design of unified areas containing a mixture of different uses
characterized by physical cohesiveness, direct accessibility by mass transit service, and
high-quality urban design; and
WHEREAS, the City Commission has been designated as the Local Planning
Agency for the City pursuant to Section 163.3174, Florida Statutes; and
WHEREAS, the Local Planning Agency has reviewed the proposed amendment
and has recommended approval to the City Commission; and
WHEREAS, the City Commission has held the required public hearings, duly
noticed in accordance with the law; and
City of Aventura Ordinance No. 2025-
WHEREAS, the City Commission has reviewed the proposed amendment, and
finds that it is in the best interest of the public to amend Section 31-145 of the LDRs as
set forth in this Ordinance; and
WHEREAS, the City Commission has reviewed the action set forth in the
ordinance and has determined that such action is consistent with the Comprehensive
Plan.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. Findings. That the foregoing "Whereas" clauses and findings are
hereby ratified and incorporated as the legislative intent of this Ordinance.
Section 2. City Code Amended. That Section 31-145 "Town Center Zoning
Districts" of Chapter 31 "Land Development Regulations" of the City Code hereby is
amended to read as follows':
Sec. 31-145. —Town Center Zoning Districts.
(f) Town Center North Planned Development District(TC5) District. The following regulations shall apply in
the TC5 District:
(1) Purpose. This district is intended to encourage and promote development that facilitates a coordinated
and balanced mix of land uses, including: retail, office, hotel/conference, certain types of commercial
recreation uses, residential and other similar uses. The mix of land uses associated with the TC5 district
shall also provide recreation, entertainment, and associated employment opportunities while creating an
urban center with high quality architecture, pedestrian-friendly streets, outdoor public spaces and access
to public transit. Residential densities shall not exceed 60 dwelling units per gross acre and non-residential
intensity shall not exceed a floor area ratio of 2.0.
(2) Uses Permitted. No building or structure, or part thereof, shall be erected, altered or used, or land used
in whole or part for other than a combination of the following specific uses, provided the requirements
set forth elsewhere in this section are satisfied:
a. Uses consistent with or customary to mixed-use urban centers including but not limited to multi-
family residential, office, retail/commercial uses including cinemas, nightclubs, cafe/restaurants,
hotels, and accessory parking.
(3) Accessory uses permitted. Permitted incidental and accessory uses shall include:
Underlined text indicates additions. Stricken-through text indicates deletions. Double underline indicates
changes made between first and second reading.
Page 2 of 5
City of Aventura Ordinance No. 2025-
a. All uses customarily accessory to the principal permitted use but not including any of the uses
listed as prohibited.
(4) Uses prohibited. Except as specifically permitted in this subsection, the following uses are expressly
prohibited as either principal or accessory uses:
a. Any use not specifically permitted.
b. Adult entertainment establishments.
c. Sale of goods to other than the ultimate consumer.
d. Sales, purchase, display or other storage of used merchandise other than antiques.
(5) Site development standards.
a. Maximum Floor area and density:
i. Residential component: 60 dwelling units per gross acre.
ii. Nonresidential component: 2.0 floor area ratio.
b. Maximum height: 30 stories.
(6) General Plan of Development and Design Guidelines. This district shall be implemented through the
approval of a general plan of development and design guidelines by the City Commission following a
duly noticed public hearing. Design guidelines shall be a document created and submitted that
describes the architectural and design goals of a specific development within the district.The guidelines
shall include a description and intent of the overall development and provide standards for vehicular
and pedestrian circulation, architecture, landscaping, open space, signage, parking (surface and
structured), loading,streets, and regulations addressing building placement,scale/massing, height, and
character. The approved general plan and design guidelines shall establish:
a. The internal streetscape and the proiect's connection to the surrounding urban context; and
b. The proiect's development standards, including, but not limited to:
i. Setbacks;
ii. Building height;
iii. Parking requirements; and
iv. Landscaping requirements.
In considering a proposal for the general plan of development and design guidelines, the City
Commission shall consider whether the proposal effectuates the intended purpose of the Town
Center zoning which is to provide development guidelines for commercial and residential uses in
close proximity to transit services, and whether such proposal is consistent with the goals and
objectives of the City's Comprehensive Plan and Miami Dade County's Rapid Transit Zone (RTZ)
regulations.
(7) Conflicts. In the event of a conflict between an approved general plan or design guidelines and the City
Code of Ordinances, the general plan or design guidelines shall prevail.
Page 3 of 5
City of Aventura Ordinance No. 2025-
(8) Administrative Review. All applications for development approvals within the TC5 district shall be
reviewed administratively in accordance with Section 31-79.
(9) Validity. Should any subsection, paragraph, sentence, clause, phrase or other part of this section be
declared by a court of competent jurisdiction to be invalid, such decision shall not service to invalidate
the remaining words, subsections, and positions of this section.
Section 3. Severability. That the provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity
of the remaining sections, sentences, clauses, and phrases of this Ordinance but they
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 4. Inclusion in the Code. That it is the intention of the City Commission
and it is hereby ordained that the provisions of this Ordinance shall become and made a
part of the Code of the City of Aventura; that the sections of this Ordinance may be
renumbered or re-lettered to accomplish such intentions; and that the word "Ordinance"
shall be changed to "Section" or other appropriate word.
Section 5. Effective Date. That this Ordinance shall be effective immediately
upon adoption on second reading.
The foregoing Ordinance was offered by Commissioner who moved its
adoption on first reading. This motion was seconded by Commissioner and
upon being put to a vote, the vote was as follows:
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Paul A. Kruss
Vice Mayor Dr. Linda Marks
Mayor Howard S. Weinberg
Page 4 of 5
City of Aventura Ordinance No. 2025-
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 Cliff Ain
Commissioner Amit Bloom
Commissioner Paul A. Kruss
Commissioner Seat 1
Commissioner Seat 2
Vice Mayor Rachel S. Friedland
Mayor Howard S. Weinberg
PASSED on first reading this 17t" day of October, 2024.
PASSED AND ADOPTED on second reading this 14t" day of January, 2025.
HOWARD S. WEINBERG, 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.
CITY ATTORNEY
Page 5 of 5
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission ca
FROM: Ronald J. Wasson, City Manager
BY: Keven Klopp, Community Development Director
DATE: October 11, 2024
SUBJECT: Request by the City of Aventura ("Applicant") to Approve a Small-
Scale Amendment to the City's Future Land Use Map ("FLUM")
Changing the Land Use Designation of a Parcel Situated on the
Northeast Corner of Biscayne Boulevard and NE 213 Street (the
"Property"), from Business and Office to Town Center - City Case File
ACP2408-0001
October 17, 2024 Local Planning Agency Meeting Agenda
October 17, 2024 City Commission Special Meeting Agenda
January 14, 2025 City Commission Meeting Agenda
RECOMMENDATION
It is recommended that the City Commission approve a small-scale amendment to the
Future Land Use Map (FLUM) of the City of Aventura Comprehensive Plan pursuant to
section 163.3187, Florida Statutes, to redesignate an approximate 26.5-acre tract of land
on the northeast corner of Biscayne Boulevard and NE 213 Street, identified by folio
numbers 28-1234-019-0011 and 28-1234-019-0021 and described in attached exhibit,
from "Business and Office" to "Town Center".
THE REQUEST
The requested amendment to the FLUM to change the designation of the Property to
"Town Center" will facilitate a rezoning to a newly created Town Center North Zoning
District (TC5) and a contemplated amendment to the Development Agreement between
the City and Gulfstream Park.
BACKGROUND
The Property is vacant land with some supporting facilities for the racetrack located on
the adjacent parcel to the north under same ownership. The Property is limited by the
Broward County Line, NE 34 Avenue, NE 213 Street and Biscayne Boulevard. Upon
approval of the City of Aventura Comprehensive Plan in 1998, the site was designated
"Medium Density Residential", consistent with the then-existing Miami Dade County
Comprehensive Plan. On February 1, 2000, Ordinance No. 2000-05 amended the
Comprehensive Plan by amending the FLUM designation of the property from "Medium
Density Residential" to "Business and Office" with the intention of preserving the unique
aesthetic character of the City and to ensure compatibility with adjacent land uses.
Location - Northeast corner of Biscayne Boulevard and NE 213 Street.
See Exhibit#1 for Location Map
Size - 26.5 acres +/-
See Exhibit#2 for Legal Description
ANALYSIS
Zoning:
Subject Property MO — Medical Office District
B2 — Community Business District
Properties to the North PLAC - Planned Local Activity Center"
CR-A - Commercial Recreational (Active) District"
Properties to the South B2 — Community Business District
RS2 - Residential Single Family District
CNS — Conservation District
Properties to the East CF — Community Facility District
ROS — Recreation Open Space
RS-5 — Residential Single-Family District"
Properties to the West B2 — Community Business District
Existing Land Use —
Subject Property Vacant Lands
Racetrack supporting facilities
Properties to the North Commercial - Entertainment
Properties to the South Retail
Single Family Residential
Properties to the East School
Parks
Properties to the West Offices
Vacant lands
Future Land Use —
Subject Property Business and Office
Properties to the North Recreation"
Local Activity Center"
2
Properties to the South Business and Office
Medium High Density Residential
Properties to the East Parks and Recreation
Medium Density Residential
Low Density Residential"
Properties to the West Business and Office
**City of Hallandale Beach designations
Section 31-53 of the City's Land Development Regulations provides that a FLUM
amendment may only be filed by the City Administration, City Commission or an owner
of property subject to the amendment, and the procedure for amendment of the Plan shall
be by ordinance, in accordance with F.S. §§ 163.3184 and 163.3187, as amended.
Standards for reviewing proposed amendments to the Future Land Use Map
(Florida Statutes 163.3177).
Future land use map amendments shall be based upon the following analyses:
• An analysis of the availability of facilities and services.
All required services and facilities are available to this location to fulfil the level
of service requirements. Capacity allocations for water, sewer, schools are
made at the time of development approval.
• An analysis of the suitability of the plan amendment for its proposed use
considering the character of the undeveloped land, soils, topography, natural
resources, and historic resources on site.
The proposed amendment is suitable given that neighboring sites with similar
topography have been developed with consistent land uses.
• An analysis of the minimum amount of land needed to achieve the goals and
requirements of this section.
The amount of land amended is suitable to achieve the goals of the Town
Center Future Land Use designation.
Notice of the proposed amendment has been published in accordance with Section 31-
53 of the City Code and Section 163.3184 of the Florida Statutes.
3
CITY OF AVENTURA ORDINANCE NO. 2025-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, APPROVING
A SMALL SCALE AMENDMENT TO THE FUTURE LAND USE MAP OF
THE CITY OF AVENTURA COMPREHENSIVE PLAN PURSUANT TO
SECTION 163.3187, FLORIDA STATUTES, TO REDESIGNATE AN
APPROXIMATE 26.5 ACRE TRACT OF LAND ON THE NORTHEAST
CORNER OF BISCAYNE BOULEVARD AND NE 213 STREET,
IDENTIFIED BY FOLIO NUMBERS 28-1234-019-0011 AND 28-1234-019-
0021, FROM "BUSINESS AND OFFICE" TO "TOWN CENTER";
PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY;
PROVIDING FOR INCLUSION IN THE COMPREHENSIVE PLAN; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, pursuant to Section 163.3187(1), Florida Statutes, the City of
Aventura (the "City") through City File No. ACP2408-0001, is requesting approval of a
Small Scale Future Land Use Map ("FLUM") amendment to the Comprehensive Plan (the
"Plan") to change the designation of 26.5 acres of land (Folios 28-1234-019-0011 and 28-
1234-019-0021), as further depicted on the Location Map attached as Exhibit 1" and
legally described in Exhibit "2" (the "Property") from "Business and Office" to "Town
Center" (the "Small Scale FLUM Amendment"); and
WHEREAS, the City Commission finds that the Small Scale FLUM Amendment
will maintain the unique aesthetic character of the City and improve the quality of life for
its residents by providing mixed-use development along its main transit corridor; and
WHEREAS, the City Commission further finds that the Small Scale FLUM
Amendment will not result in impacts on any infrastructure system that will exceed
established level of service standards without concurrent mitigation and is otherwise
consistent with the goals, objectives and policies of the Plan; and
WHEREAS, the City Commission finds that the proposed Small Scale FLUM
Amendment is consistent with Sections 163.3184 and 163.3187, Florida Statutes; and
WHEREAS, the Local Planning Agency has reviewed the proposed amendment
and has recommended approval to the City Commission; and
WHEREAS, the City Commission has held the required public hearings, duly
noticed in accordance with the law; and
WHEREAS, the City Commission believes it is in the best interest of the public to
approve this Ordinance.
City of Aventura Ordinance No. 2025-
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. Recitals. That the foregoing "Whereas" clauses and findings are
hereby ratified and incorporated as the legislative intent of this Ordinance.
Section 2. Approval of the Small Scale Future Land Use Map Amendment.
That pursuant to Section 163.3187(1), Florida Statutes, the Small Scale FLUM
Amendment to the Comprehensive Plan for the Property, depicted on the Location Map
attached as Exhibit "1" and legally described in Exhibit "2", is hereby amended such that
the Property shall now have the Future Land Use Map designation of Town Center.
Section 3. Conflicts. That all ordinances or parts of ordinances, resolution or
parts of resolutions, in conflict herewith, are repealed to the extent of such conflict.
Section 4. Severability. That 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 5. Inclusion in the City's Comprehensive Plan. That it is the intention
of the City Commission and it is hereby ordained that the provisions of this Ordinance
shall become and made a part of the Comprehensive Plan of the City of Aventura and
that the Future Land Use Map may be revised so as to accomplish such intention.
Section 6. Effective Date. That this Ordinance shall not become effective until
31 days after adoption. If challenged within 30 days after adoption, this Ordinance may
not become effective until the state land planning agency or the Administration
Commission, respectively, issues a final order determining that the adopted Small Scale
FLUM Amendment is in compliance.
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:
Page 2 of 3
City of Aventura Ordinance No. 2025-
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Paul A. Kruss
Vice Mayor Dr. Linda Marks
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 Cliff Ain
Commissioner Amit Bloom
Commissioner Paul A. Kruss
Commissioner Seat 1
Commissioner Seat 2
Vice Mayor Rachel S. Friedland
Mayor Howard S. Weinberg
PASSED on first reading this 17t" day of October, 2024.
PASSED AND ADOPTED on second reading this 14t" day of January, 2025.
HOWARD S. WEINBERG, 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 3 of 3
LOCATION MAP EXHIBIT#: 1
DATE: 10/17/2024
AGENDA ITEM(S):
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Proposed Zoning:TC5
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EXHIBIT "2"
TO BE PROVIDED PRIOR TO SECOND READING
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Ronald J. Wasson, City Manager
BY: Keven R. Klopp, Community Development Director
DATE: October 11, 2024
SUBJECT: Request to Amend the Official Zoning Map of the City of Aventura by
Amending the Zoning Designation of an Approximate 26.5-Acre Tract
of Land Located on the Northeast Corner of Biscayne Boulevard and
NE 213 Street from B2, Community Business District and MO, Medical
Office District, to TC5, Town Center North Planned Development (the
"Rezoning") - City File No. REZ2408-0001
October 17, 2024 Local Planning Agency Meeting Agenda
October 17, 2024 City Commission Special Meeting Agenda
January 14, 2025 City Commission Meeting Agenda
RECOMMENDATION
It is recommended that the City Commission approve the Rezoning for the two (2) parcels
of land located on the northeast corner of Biscayne Boulevard and NE 213, identified with
Folios 28-1234-019-0011 and 28-1234-019-0021, depicted on Exhibit 2, attached, and
legally described on Exhibit"3", attached, (the"Property"), from Business District (132) and
Medical Office District (MO), to Town Center North Planned Development District (TC5).
THE REQUEST
Michael J. Marrero, Esq. c/o Bercow Radell, on behalf of Gulfstream Park Racing
Association, Inc. (the "Applicant"), is requesting the Rezoning of the Property to utilize the
newly created development regulations of the TC5 to develop a project that aligns with
the goals and objectives of the Town Center North Planned District designation. The
applicant's Letter of Intent is attached as Exhibit#1 of this report.
BACKGROUND
Property Owner- Gulfstream Park Racing Association, Inc
Property Location - Northeast corner of Biscayne Boulevard and NE 213 Street.
See Exhibit#2 for Location Map
Property Size - 26.5 acres +/-
See Exhibit#3 for Legal Description
The Property consists of two (2) parcels of vacant land with some supporting facilities for
the racetrack located on the adjacent parcel to the north under same ownership.
Property's boundaries are Broward County Line to the north, NE 34 Avenue to the east,
NE 213 Street to the south, and Biscayne Boulevard to the west. The Property is currently
zoned 132-Community Business District and MO, Medical Office District, on the Official
Zoning Map.
The Applicant's original landholding contained 39.2 acres of land, with 19.7 acres zoned
MO, Medical Office District, and 19.5 acres zoned B2, Community Business District. In
2007, the Applicant deeded 7.0 acres to the City of Aventura (the "City") for the
development of the Waterways Park; in conjunction with this agreement, the Applicant
received other development approvals including a Development Agreement under
Chapter 63 F.S. and Conditional Use approval for the development of a 25-story, 480-
unit multifamily residential building on the portion of the Property zoned MO. The deeded
7.0-acre parcel was subsequently designated ROS, Recreation Open Space, on the
City's Zoning Map, leaving 12.7 acres of the Property under MO, Medical Office,
designation.
In 2017, the Applicant and the City entered into an Agreement of Purchase and Sale,
wherein the Applicant's agree to sell to the City 2.0 acres of land adjacent to the
Waterways Park to facilitate the construction of the Aventura Charter High School. Under
this agreement, the land zoned for B2, Community Business, was reduced to 17.5 acres.
The school's 2-acre parcel was subsequently rezoned to CF, Community Facilities
District.
On June 4, 2024 the City Commission under Resolution 2024-33, approved a term sheet
outlining the basis for a comparable Purchase and Sale Agreement (PSA) between the
City and the Applicant for the purchase of a 3-acre parcel by the City for the expansion of
the existing charter school. Subsequently, on September 3, 2024, and under Resolution
2024-61, the City Commission approved the purchase of additional 0.7 acres of land,
increasing the size of the parcel to be acquired from the Applicant to 3.7 acres. Approval
of an amendment to the existing Development Agreement and additional development
entitlements further discussed in the Term Sheet is a condition precedent to closing.
Amendments to the Official Zoning Map shall be consistent with the adopted
Comprehensive Plan. The TC5 District can only be applied to properties with Town Center
designation on the Land Use Category on the Future Land Use Element of the
Comprehensive Plan. To ensure consistency, concurrently with this request the City has
submitted applications to amend the Comprehensive Plan Future Land Use Map, and the
Land Development Regulations. Section 163.3184 of the Florida Statutes provides that
zoning changes required to properly enact any proposed plan amendment may be
considered concurrently, but are contingent upon the comprehensive plan amendment
becoming effective.
If the proposed amendments are approved, the resulting 26.5-acre land will be rezoned
from B2, Community Business District and MO, Medical Office District, to TC5, Town
Center North Planned Development District. In addition, concurrently with these requests,
the City will be requesting to City Commission the rezoning of the 3.7 school parcel from
MO, Medical Office District, to CF, Community Facilities District.
ANALYSIS
Zoning —
Subject Property MO — Medical Office District
B2 — Community Business District
Properties to the North PLAC - Planned Local Activity Center"
CR-A - Commercial Recreational (Active) District"
Properties to the South B2 — Community Business District
RS2 - Residential Single Family District
CNS — Conservation District
Properties to the East CF — Community Facility District
ROS — Recreation Open Space
RS-5 — Residential Single-Family District"
Properties to the West B2 — Community Business District
Existing Land Use —
Subject Property Vacant Lands
Racetrack supporting facilities
Properties to the North Commercial - Entertainment
Properties to the South Retail
Single Family Residential
Properties to the East School
Parks
Properties to the West Offices
Vacant lands
Future Land Use —
Subject Property Business and Office
Properties to the North Recreation"
Local Activity Center"
Properties to the South Business and Office
Medium High Density Residential
Properties to the East Parks and Recreation
Medium Density Residential
Low Density Residential"
Properties to the West Business and Office
"City of Hallandale Beach
Staff reviewed the proposed amendment to the Official Zoning Map pursuant to the review
standards of the Land Development Regulations contained in Section 31-77(f) of the City
Code as follow-
(1) The proposed amendment is consistent with goals, objectives and policies of the
City's Comprehensive Plan.
Upon approval of the amendment to the City's Comprehensive Plan Future Land
Use map, the rezoning to TC5 will be consistent with the goals, objectives and
policies of the City's Comprehensive Plan.
(2) The proposed zoning district is compatible with the surrounding area's zoning
designation(s) and existing uses.
The proposed rezoning is consistent and compatible with the surrounding area's
zoning designations and existing uses. The property is adjacent to lands zoned for
commercial, residential and other compatible uses.
(3) The subject property is physically suitable for the uses permitted in the proposed
district.
The Property is physically suitable for the proposed district since the uses
permitted in TC5 are appropriate for a property of this size.
(4) There are sites available in other areas currently zoned for such use.
There are limited sites for redevelopment east of Biscayne Boulevard. The
proposed use will help meet the ongoing demands for mixed use developments in
areas adjacent to the City's main transit corridor.
(5) If applicable, the proposed change will contribute to redevelopment of an area in
accordance with an approved redevelopment plan.
The proposed change will contribute to redevelopment of the area in accordance
with an approved Development Agreement.
(6) The proposed change would adversely affect traffic patterns or congestion.
A Traffic Impact Analysis, prepared by Kimley Horn on behalf of the Applicant, was
presented to City Commission for review during Workshop. This study was
reviewed by Marlin Engineering, as the City's representative, and comments on
the traffic impact, including the mitigation that would be needed for intersections,
were provided. It was noted that during the site plan review process, the
modifications and alternatives would be looked at.
(7) The proposed change would adversely impact population density such that the
demand for water, sewers, streets, recreational areas and facilities, and other
public facilities and services would be adversely affected.
The proposed use will not have a negative impact on the water, sewer or other
levels of public facilities within the City, which will be evaluated for concurrency as
part of redevelopment of the site.
(8) Whether the proposed change would have an adverse environmental impact on
the vicinity.
The proposed use will not have an adverse environmental impact on the vicinity.
As part of the development of the Property, the site will be reviewed by the Miami-
Dade County Division of Environmental Resources Management, to ensure that
the Property complies with the environmental regulations of the County.
(9) Whether the proposed change would adversely affect the health, safety, and
welfare of the neighborhood or the City as a whole.
The proposed change would not adversely affect the health, safety and welfare of
the neighborhood or City as a whole. The intent of the TC5 District is to provide
recreation, entertainment, and associated employment opportunities within an
urban center with high quality architecture, pedestrian-friendly streets, outdoor
public spaces and access to public transit.
BERCOw
RADELL
FERNANDEZ VIA ELECTRONIC MAIL
LARKIN t
TAPANES
ZONING,LAND ENVIRONMENTAL LAW October 10, 2024
200 S.Biscayne Boulevard Mr. Keven Klopp, Planning Director
Suite 300,Miami,FL 33131 Community Development Department
City of Aventura
www.brzoninglaw.com
19200 West Country Club Drive, 4th Floor
Aventura, Florida 33180
305.377.6238 office
305.377.6222fax Re: Town Center North Concurrent Comprehensive Plan, Zoning,
Mmarrero@brzoninglaw.com and Development Agreement Applications
Dear Mr. Klopp:
Our law firm represents Gulfstream Park Racing Association,
Inc. (the "Applicant") in relation to the referenced concurrent
Comprehensive Plan, zoning, and development agreement
applications for the properties identified by Miami-Dade County
Folio Nos. 28-1234-019-0011 and 28-1234-019-0021 (the
"Property"). See Exhibit A, Property Appraiser Summary Report.
This letter shall serve as the Applicant's letter of intent in support
of the concurrent applications for the approval of a development
agreement and amendments to the text of the Comprehensive
Plan, the Future Land Use Map of the Comprehensive Plan, the
Land Development Regulations, and the Official Zoning Map, as
specified in the agreement between the City of Aventura (the
"City") and the Applicant as described in more detail below.
The Agreement. Pursuant to the 2024 City School Site
Agreement Term Sheet, in exchange for the Applicant's
conveyance of a three (3) acre portion of the Property to the City
to allow for the development of a City-owned charter school (the
"School Site"), the City has agreed to process Comprehensive Plan,
zoning, and development agreement (the "Agreement")
applications. See Exhibit B, Term Sheet.
The Property. The Property is located on the northern
border of the City directly south of the Gulfstream Park and is
approximately 1,327,247.6 square feet (30.46 acres) in size. The
Mr. Keven Klopp, Planning Director
Page 2
Applicant is also the owner of the adjacent land to the north located in the City of Hallandale.
The School Site is located on the portion of the Property identified by Folio No. 28-12334-019-
0011 located immediately west of Folio No. 28-1234-019-0017 and is directly accessible from NE
213 Street. See Figure 1. Aerial, below.
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Figure 1. Aerial.
Land Use and Zoning. The Property is located in the Business and Office land use category
and the Community Business District ("B2") and Medical Office District ("MO") zoning districts.
See Figures 2 and 3, below.
01
1� --
Figure 2. Land Use Map.
Bercow Radell Fernandez Larkin&Tapanes 1305.377.6238 direct 1305.377.6222 fax I MMarrero@brzoninglaw.com
Mr. Keven Klopp, Planning Director
Page 3
MD
RDS
CF RDS CT
B2 RMF3
Figure 3. Zoning Map.
Prior Agreements. The City has acquired land from the Applicant in two similar previous
transactions. In 2006 and 2011, the City acquired the land identified by Miami-Dade County
Property Appraiser Folio Nos. 28-1234-019-0016, 28-1234-019-0017, and 28-1234-019-0020 in
order to develop Waterways Park and Aventura Don Soffer High School. As mentioned above,
the School Site is conveniently located directly adjacent to the City-owned property identified
by Folio No. 28-1234-019-0017.
Requests. As stated above, this letter shall serve as the letter of intent for four (4)
concurrent, associated applications. The requests are outlined below:
(1) An amendment to the text of the Comprehensive Plan Land Use Element
creating the Town Center North designation.
The text amendment to the Comprehensive Plan Land Use Element will provide for an
exclusive land use category on the Future Land Use Plan Map. Further, all development will be
subject to a planned development approval under the relevant terms of the City Code of
Ordinances. The Town Center North designation will allow for a maximum permitted
development, subject to development equivalency, of up to 1,633 residential units, with flexibility
to develop all building types, including, low-rise or high-rise units, 150,000 square feet of office,
300 hotel rooms, and 300,000 square feet of commercial uses. Further, the maximum building
height is thirty (30) stories, the maximum residential floor area ratio is 4.0, and the maximum
non-residential floor area is 2.0.
The Town Center North designation establishes thoughtfully calculated development
regulations that considers the surrounding area and the City's general goals for the vicinity, while
encouraging compact development that includes a mixture of community-serving uses such as
commercial, office, employment, civic and institutional, recreation and open space, hotel, and/or
Bercow Radell Fernandez Larkin&Tapanes 1305.377.6238 direct 1305.377.6222 fax I MMarrero@brzoninglaw.com
Mr. Keven Klopp, Planning Director
Page 4
residential and supports development that can be characterized by efficient infrastructure, close-
knit neighborhoods with a sense of community, preservation of natural systems, promotion of
pedestrian circulation, and convenient access to mass transit facilities intended to service both
the City's existing and future residents and businesses.
(2) A Comprehensive Plan Future Land Use Map amendment redesignating the
Property from Business and Office to the newly created Town Center North
designation.
The Future Land Use Map amendment will allow for the Property to utilize the newly
codified development regulations under the Town Center North land use designation to develop
a project inline with the goals and objectives of the Town Center North land use designation as
described above. The School Site will be excluded from the Town Center North land use
designation.
(3) An amendment to Section 31-145 of the City's Code of Ordinances to create the
"Town Center North Planned Development District (TC5) District."
The draft TC5 zoning regulations align with the goals and regulations of the Town Center
North land use designation. As contemplated, the TC5 district will implement, and is limited by,
the Town Center North designation. The TC5 district is intended to encourage and promote
development that facilitates a coordinated and balanced mix of land uses, including retail, office,
hotel/conference, certain types of commercial recreation uses, residential and other similar uses,
as well as recreation, entertainment, and associated employment opportunities while creating an
urban center with high quality architecture, pedestrian-friendly streets, outdoor public spaces,
and access to public transit.
The development regulations for the district were carefully calculated and drafted to
effectuate the above goals of the TC5 district and Town Center North designation. Residential
density in the TC5 district is limited to sixty (60) dwelling units per acre, maximum residential
floor area ratio is 4.0, maximum non-residential floor area ratio is 2.0, and the maximum height
is thirty (30) stories. The TC5 district further requires the approval of a General Plan of
Development and Design Guidelines establishing the internal streetscape of the project's
connection to the surrounding urban context and the project's development standards,
including, but not limited to the setbacks, building height, parking requirements, and landscape
requirements.
(4) A rezoning of the Property to the newly created TC5 district.
Bercow Radell Fernandez Larkin&Tapanes 1305.377.6238 direct 1305.377.6222 fax I MMarrero@brzoninglaw.com
Mr. Keven Klopp, Planning Director
Page 5
The rezoning of the Property to the newly created TC5 district will allow for the Property
to utilize the newly created development regulations of the TC5 to develop a project that aligns
with the goals and objectives of the TC5 district and Town Center North designation as described
above. The School Site will be excluded from the TC5 district.
(5)A F.S. Chapter 163 Development Agreement.
The Agreement between the City and Applicant will amend the existing agreements for
the Property and provide for the reservation of development rights on the Property for a period
of up to thirty (30) years including, subject to a development equivalency matrix established in
the Agreement, up to 1,633 residential units, with flexibility to develop all building types, a
maximum height of thirty (30) stories, a residential floor area ratio of 4.0 on the gross acreage,
and non-residential development up to 150,000 square feet of office, 300 hotel rooms, and
300,000 square feet of commercial uses with a commercial floor area ratio of 2.0 on the gross
acreage.
The Agreement also provides for a total of three (3) "unrestricted" north-south roadways
at locations mutually acceptable to both parties to the agreement; City conceptual approval for
a future connection of the Property to the Intracoastal Waterway which includes the City's
conveyance of any portion of Waterways Dog Park deemed necessary by the Applicant to
connect the Property to the Intracoastal Waterway and the Applicant's relocation of the
Waterways Dog Park to an alternative parcel within the Property of similar size and comparable
amenities.
Conclusion. We look forward to your review of our applications and draft documents.
Once you have had a chance to review, let us know when you and your team are available to
discuss the draft language. As always, I can be reached at (305) 377-6238 or via email at
Mmarrero@brzoninglaw.com.
Sincerely,
Mickey Marrero
Bercow Radell Fernandez Larkin&Tapanes 1305.377.6238 direct 1305.377.6222 fax I MMarrero@brzoninglaw.com
Mr. Keven Klopp, Planning Director
Page 6
Enclosures
CC: Jeffrey Bercow, Esq.
Graham Penn, Esq.
Benjamin Sherry, Esq.
Bercow Radell Fernandez Larkin&Tapanes 1305.377.6238 direct 1305.377.6222 fax I MMarrero@brzoninglaw.com
EXHIBIT#2
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EXHIBIT "2"
TO BE PROVIDED PRIOR TO SECOND READING
CITY OF AVENTURA ORDINANCE NO. 2025-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING
THE OFFICIAL ZONING MAP BY CHANGING THE ZONING
DESIGNATION OF AN APPROXIMATE 26.5 ACRE TRACT OF LAND ON
THE NORTHEAST CORNER OF BISCAYNE BOULEVARD AND NE 213
STREET IDENTIFIED BY FOLIO NUMBERS 28-1234-019-0011 AND 28-
1234-019-0021, FROM "COMMUNITY BUSINESS DISTRICT (132)" AND
"MEDICAL OFFICE DISTRICT (MO)", TO "TOWN CENTER NORTH
PLANNED DEVELOPMENT DISTRICT (TC5)"; PROVIDING FOR
SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, pursuant to Chapter 31 "Land Development Regulations", Article V
Development Review Procedures", Section 31-77 "Amendments to the Land
Development Regulations and Official Zoning Map" of the City Code of Ordinances ("City
Code"), the Applicant, Michael J. Marrero, Esq. c/o Bercow Radell, on behalf of
Gulfstream Park Racing Association, Inc., through Application No. REZ2408-0001, has
applied to amend the Official Zoning Map of the City of Aventura ("Rezoning"), from B2,
Community Business District, and MO, Medical Office District, to TC5, Town Center North
Planned Development District, for a 26.5 acre parcel of land located on the northeast
corner of Biscayne Boulevard and NE 213, depicted on the Location Map attached as
Exhibit 1" and legally described in in Exhibit "2" attached (the "Property"); and
WHEREAS, the City Commission has been designated as the Local Planning
Agency for the City pursuant to Section 163.3174, Florida Statutes, and as the Local
Planning Agency has determined that the Rezoning is consistent with the applicable
provisions of the City Comprehensive Plan; and
WHEREAS, the City Commission has held the required public hearings, duly
noticed in accordance with the law; and
WHEREAS, the City Commission has reviewed the Rezoning application and has
considered the testimony of all interested parties at the public hearings, and has
determined that the Rezoning action set forth in this Ordinance is consistent with the
Comprehensive Plan and furthers the health, safety and welfare of the City.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. Recitals. That the foregoing "Whereas" clauses and findings are
hereby ratified and incorporated as the legislative intent of this Ordinance.
City of Aventura Ordinance No. 2024-
Section 2. Official Zoning Map Amended. That pursuant to Chapter 31 "Land
Development Regulations", Article V "Development Review Procedures", Section 31-77
"Amendments to the Land Development Regulations and Official Zoning Map" of the City
Code, the Official Zoning Map of the City of Aventura is hereby amended to change the
zoning designation for the Property, depicted on the Location Map attached as Exhibit 1"
and legally described in Exhibit "2", from B2, Community Business District, and MO,
Medical Office District, to TC5, Town Center North Planned Development District.
Section 3. Inclusion in the Code. That it is the intention of the City
Commission, and it is hereby ordained that the Official Zoning Map of the City, a part of
the City's Land Development Regulations pursuant to Section 31.4 of the Code, may be
revised to reflect the approved change in zoning.
Section 4. Severability. That 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 5. Disclaimer. That pursuant to Section 166.033, Florida Statutes, all
applicable state and federal permits must be obtained before commencement of the
development. Issuance of this development order by the City of Aventura does not in any
way create any right on the part of an applicant to obtain a permit from a state or federal
agency and does not create any liability on the part of the City of Aventura for issuance
of a development order if the applicant fails to obtain requisite approvals or fulfill the
obligations imposed by a state or federal agency or undertakes actions that result in a
violation of state or federal law. All applicable state and federal permits must be obtained
before commencement of the development.
Section 6. Effective Date. That this Ordinance shall be effective upon the
effective date of the ordinance adopting a concurrent small scale amendment to the
Comprehensive Plan Future Land Use Map affecting the Property.
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:
Page 2 of 3
City of Aventura Ordinance No. 2024-
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Paul A. Kruss
Vice Mayor Dr. Linda Marks
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 Cliff Ain
Commissioner Amit Bloom
Commissioner Paul A. Kruss
Commissioner Seat 1
Commissioner Seat 2
Vice Mayor Rachel S. Friedland
Mayor Howard S. Weinberg
PASSED on first reading this 17t" day of October, 2024.
PASSED AND ADOPTED on second reading this 14t" day of January, 2025.
HOWARD S. WEINBERG, 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 3 of 3
LOCATION MAP EXHIBIT#: 1
DATE: 10/17/2024
AGENDA ITEM(S):
C '
� o NE 213TH ST p 1 DESCRIPTION:
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col q� �eC1Yl ❑ _ 1
E i —�jq �° NE 207TH ST -- - 1 Existing Zoning: MO&B2
1
N COUNTRY e o� 0, i Proposed Land Use: Town Center
Proposed Zoning:TC5
1 City File No.: ACP2408-0001
��' QID❑ o I� i REZ2408-0001
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MajorRoads
Subject Property
two ® 1___I Aventura Municipal Boundary
2A 0 0.25 0.5 1 Miles
N I I I I I I I I
EXHIBIT "2"
TO BE PROVIDED PRIOR TO SECOND READING
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Ronald J. Wasson, City Manager
BY: Keven R. Klopp, Community Development Director
DATE: October 11, 2024
SUBJECT: Request to Amend the Official Zoning Map of the City of Aventura by
Amending the Zoning Designation of an Approximate 3.7-Acre Tract
of Land Located East of the Northeast Corner of Biscayne Boulevard
and NE 213 Street from MO, Medical Office District, to CF, Community
Facilities District (the "Rezoning") - City File No. REZ2409-0001
October 17, 2024 Local Planning Agency Meeting Agenda
October 17, 2024 City Commission Special Meeting Agenda
January 14, 2025 City Commission Meeting Agenda
RECOMMENDATION
It is recommended that the City Commission approve Rezoning for the 3.7-acre parcel of
land located east of the northeast corner of Biscayne Boulevard and NE 213, legally
described on Exhibit "2" (the "Property"), from Medical Office District (MO), to Community
Facilities District (CF), to facilitate the construction of educational facilities.
THE REQUEST
City of Aventura (the "Applicant") is requesting the Rezoning of the Property from Medical
Office District (MO), to Community Facilities District (CF), to facilitate the development of
educational facilities in a zoning district intended for those uses.
BACKGROUND
Property Owner- City of Aventura
Property Location - Northeast corner of Biscayne Boulevard and NE 213 Street.
See Exhibit#1 for Location Map
Property Size - 3.7 acres +/-
See Exhibit#2 for Legal Description
On June 4, 2024 the City Commission, under Resolution 2024-33, approved a term sheet
outlining the basis for a Purchase and Sale Agreement (PSA) between the City and
Gulfstream Park Racing Association, Inc. for the purchase of a 3-acre parcel by the City
for the expansion of the existing charter school. Subsequently, on September 3, 2024,
and under Resolution 2024-61, the City Commission approved the purchase of additional
0.7 acres of land, increasing the size of the parcel to be acquired to 3.7 acres. An
expansion to the existing Don Soffer Aventura High School is planned on this site
currently zoned MO, Medical Office District. In order to facilitate construction, a Rezoning
to CF, Community Facilities District, is more suitable since schools are a permitted use in
this district.
ANALYSIS
Zoning —
Subject Property MO — Medical Office District
Properties to the North MO — Medical Office District
Properties to the South RS2 - Residential Single Family District
Properties to the East CF — Community Facility District
Properties to the West MO — Medical Office District
Existing Land Use —
Subject Property Vacant Lands
Racetrack supporting facilities
Properties to the North Vacant Lands
Racetrack supporting facilities
Properties to the South Single Family Residential
Properties to the East School
Properties to the West Vacant lands
Future Land Use —
Subject Property Business and Office
Properties to the North Business and Office
Properties to the South Medium High Density Residential
Properties to the East Business and Office
Properties to the West Business and Office
Staff reviewed the proposed amendment to the Official Zoning Map pursuant to the review
standards of the Land Development Regulations contained in Section 31-77(f) of the City
Code as follow-
(1) The proposed amendment is consistent with goals, objectives and policies of the
City's Comprehensive Plan.
The proposed amendment is consistent with the goals, objectives and policies of
the City's Comprehensive Plan. The Community Facilities (CF) zoning district may
be applied to land designated Business and Office on the City's Future Land Use
Map.
(2) The proposed zoning district is compatible with the surrounding area's zoning
designation(s) and existing uses.
The proposed rezoning is consistent and compatible with the surrounding area's
zoning designations and existing uses. The property is adjacent to existing
educational facilities.
(3) The subject property is physically suitable for the uses permitted in the proposed
district.
The Property is physically suitable for suitable for the uses permitted in the
proposed district.
(4) There are sites available in other areas currently zoned for such use.
There are no sies available in other areas currently zoned for this use.
(5) If applicable, the proposed change will contribute to redevelopment of an area in
accordance with an approved redevelopment plan.
This standard is not applicable.
(6) The proposed change would adversely affect traffic patterns or congestion.
A Traffic Impact Analysis, prepared by Kimley Horn on behalf of Gulfstream Park
Racing Association Inc., included the high school in its projected traffic analysis.
As requested by the City's engineer, pedestrian, bicycle, and transit-related
discussion were considered in the report. Comments on the traffic impact,
including the mitigation that would be needed for intersections, modifications and
alternatives will be reviewed during site plan approval.
(7) The proposed change would adversely impact population density such that the
demand for water, sewers, streets, recreational areas and facilities, and other
public facilities and services would be adversely affected.
The proposed use will not have a negative impact on the water, sewer or other
levels of public facilities within the City. The request proposes no increase in
population.
(8) Whether the proposed change would have an adverse environmental impact on
the vicinity.
The proposed use will not have an adverse environmental impact on the vicinity.
As part of the development of the Property, the site will be reviewed by the Miami-
Dade County Division of Environmental Resources Management, to ensure that
the Property complies with the environmental regulations of the County.
(9) Whether the proposed change would adversely affect the health, safety, and
welfare of the neighborhood or the City as a whole.
The proposed change would not adversely affect the health, safety and welfare of
the neighborhood or City as a whole. The expansion of educational facilities will
be a benefit to the community.
CITY OF AVENTURA ORDINANCE NO. 2025-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING
THE OFFICIAL ZONING MAP BY CHANGING THE ZONING
DESIGNATION OF AN APPROXIMATE 3.7 ACRE TRACT OF LAND
EAST OF THE NORTHEAST CORNER OF BISCAYNE BOULEVARD
AND NE 213 STREET, DEPICTED ON THE LOCATION MAP IN EXHIBIT
"1" AND LEGALLY DESCRIBED IN EXHIBIT "2", FROM "MEDICAL
OFFICE DISTRICT (MO)", TO "COMMUNITY FACILITIES DISTRICT
(CF)"; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION
IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, pursuant to Chapter 31 "Land Development Regulations", Article V
Development Review Procedures", Section 31-77 "Amendments to the Land
Development Regulations and Official Zoning Map" of the City Code of Ordinances ("City
Code"), the City of Aventura has applied, through Application No. REZ2409-0001, to
amend the City's official Zoning Map (the "Rezoning") from MO, Medical Office District,
to CF, Community Facilities District, for a 3.7 acre parcel of land located on the northeast
corner of Biscayne Boulevard and NE 213, and depicted on the Location Map attached
as Exhibit 1" and legally described in Exhibit "2" attached (the "Property"); and
WHEREAS, the City Commission has been designated as the Local Planning
Agency for the City pursuant to Section 163.3174, Florida Statutes, and as the Local
Planning Agency has determined that the Rezoning is consistent with the applicable
provisions of the City Comprehensive Plan; and
WHEREAS, the City Commission has held the required public hearings, duly
noticed in accordance with the law; and
WHEREAS, the City Commission has reviewed the Rezoning application and has
considered the testimony of all interested parties at the public hearings, and has
determined that the Rezoning action set forth in this Ordinance is consistent with the
Comprehensive Plan and furthers the health, safety and welfare of the City.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. Recitals. That the foregoing "Whereas" clauses and findings are
hereby ratified and incorporated as the legislative intent of this Ordinance.
City of Aventura Ordinance No. 2025-
Section 2. Official Zoning Map Amended. That pursuant to Chapter 31 "Land
Development Regulations", Article V "Development Review Procedures", Section 31-77
"Amendments to the Land Development Regulations and Official Zoning Map" of the City
Code, the Official Zoning Map of the City of Aventura is hereby amended to change the
zoning designation for the Property, depicted in the Location Map attached as Exhibit 1"
and legally described in Exhibit "2" attached, from MO, Medical Office District, to CF,
Community Facilities District.
Section 3. Inclusion in the Code. That it is the intention of the City
Commission, and it is hereby ordained that the Official Zoning Map
of the City, a part of the City's Land Development Regulations pursuant to Section 31.4
of the City Code, may be revised to reflect the approved change in zoning.
Section 4. Severability. That 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 5. Disclaimer. That pursuant to Section 166.033, Florida Statutes, all
applicable state and federal permits must be obtained before commencement of the
development. Issuance of this development order by the City of Aventura does not in any
way create any right on the part of an applicant to obtain a permit from a state or federal
agency and does not create any liability on the part of the City of Aventura for issuance
of a development order if the applicant fails to obtain requisite approvals or fulfill the
obligations imposed by a state or federal agency or undertakes actions that result in a
violation of state or federal law. All applicable state and federal permits must be obtained
before commencement of the development.
Section 6. Effective Date. That 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:
Page 2 of 3
City of Aventura Ordinance No. 2025-
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Paul A. Kruss
Vice Mayor Dr. Linda Marks
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 Cliff Ain
Commissioner Amit Bloom
Commissioner Paul A. Kruss
Commissioner Seat 1
Commissioner Seat 2
Vice Mayor Rachel S. Friedland
Mayor Howard S. Weinberg
PASSED on first reading this 17t" day of October, 2024.
PASSED AND ADOPTED on second reading this 14t" day of January, 2025.
HOWARD S. WEINBERG, 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 3 of 3
LOCATION MAP EXHIBIT#: 1
DATE: 10/17/2024
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N I I I I I I I I
r� STONER
SURVEYORS • MAPPERS
4341 S.W. 62nd Avenue amp
TEL (954) 585-0997
Davie, Florida 33314 Licensed Business No. 6633 www,stonersurveyors.com
LEGAL DESCRIPTION OF
3.7 ACRE AVENTURA PARCEL
CITY OF AVENTURA, MIAMI-DADE COUNTY, FLORIDA
LEGAL DESCRIPTION:
A PARCEL OF LAND BEING A PORTION OF THE NORTH ONE-HALF(N. 1/2)OF SECTION 34,TOWNSHIP 51 SOUTH, RANGE 42 EAST, SAID
PARCEL ALSO BEING A PORTION OF TRACT A, DONN ACRES,ACCORDING TO THE PLAT THEREOF RECORDED IN PLAT BOOK 76, PAGE 30,
OF THE PUBLIC RECORDS OF MIAMI-DADE COUNTY, FLORIDA, SAID PARCEL BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS:
COMMENCE AT THE NORTHEAST CORNER OF THE NORTH ONE-HALF(N. 1/2)OF SAID SECTION 34,SAID POINT ALSO BEING THE
NORTHEAST CORNER OF TRACT B OF SAID DONN ACRES;
THENCE ON A GRID BEARING OF S.88°01'22"W.,ALONG THE NORTH LINE OF SAID NORTH ONE-HALF(N 1/2),AND THE NORTH LINE OF SAID
TRACTS A AND B, A DISTANCE OF 1,108.16 FEET,TO A POINT OF INTERSECTION WITH THE NORTHERLY EXTENSION OF THE WEST LINE
OF THAT CERTAIN PARCEL OF LAND DESCRIBED IN OFFICIAL RECORDS BOOK 30812, PAGE 2049 OF SAID PUBLIC RECORDS;
THENCE S.01°52'05"E.,ALONG SAID EXTENSION A DISTANCE OF 186.43 FEET,TO THE NORTHWEST CORNER OF THAT CERTAIN PARCEL
OF LAND AND THE POINT OF BEGINNING OF THE HEREIN DESCRIBED PARCEL OF LAND;
THENCE CONTINUE S.01°52'05"E.,ALONG SAID WEST LINE,A DISTANCE OF 442.98 FEET TO A POINT ON THE NORTH RIGHT-OF-WAY LINE
OF N.E.213TH STREET,AS DESCRIBED IN OFFICIAL RECORDS BOOK 17973, PAGE 3869, OF SAID PUBLIC RECORDS;
THENCE S.88°01'22"W.ALONG THE SAID NORTH RIGHT-OF-WAY LINE,A DISTANCE OF 364.00 FEET;
THENCE N.01°52'05"W.,A DISTANCE OF 442.98 FEET TO A POINT OF INTERSECTION WITH THE WESTERLY EXTENSION OF THE NORTH LINE
OF THAT SAID CERTAIN PARCEL OF LAND DESCRIBED IN OFFICIAL RECORDS BOOK 30812, PAGE 2049;
THENCE N.88°01'22"E.,ALONG SAID WESTERLY EXTENSION A DISTANCE OF 364.00 FEET,TO THE POINT OF BEGINNING.
SAID LANDS SITUATE WITHIN THE CITY OF AVENTURA, MIAMI-DADE COUNTY, FLORIDA, CONTAINING 3.702 ACRES,
(161,244 SQUARE FEET)MORE OR LESS.
NOTES:
1. THE PROPERTY SHOWN HEREON WAS NOT SUBJECTED TO A TITLE SEARCH FOR OWNERSHIP, RIGHTS-OF-WAY,EASEMENTS OR OTHER
MATTERS OF RECORD.
2. THIS SKETCH AND DESCRIPTION IS"NOT VALID"WITHOUT THE SIGNATURE AND THE ORIGINAL RAISED SEAL OF A FLORIDA LICENSED
SURVEYOR AND MAPPER.
3. THE BEARINGS SHOWN HEREON ARE BASED ON A GRID BEARING OF S.88o01'22"W.ALONG THE NORTH LINE OF THE N.1/2 OF SECTION
34-51-42,MIAMI-DADE COUNTY,FLORIDA.
4. THIS SKETCH DOES NOT REPRESENT A FIELD SURVEY (THIS IS NOT A SURVEY).
5. THIS LEGAL DESCRIPTION WAS PREPARED BY STONER&ASSOCIATES,INC.WITHOUT THE BENEFIT OF A TITLE SEARCH.THERE COULD BE
MATTERS OF RECORD THAT ARE NOT SHOWN HEREON.
6. SEE SHEETS 2 OF 2 FOR A GRAPHIC DEPICTION(SKETCH)OF THE PROPERTY DESCRIBED HEREON.
ERTIFICATE:
THIS IS TO CERTIFY THAT THE SKETCH AND LEGAL DESCRIPTION SHOWN HEREON IS ACCURATE AND CORRECT TO THE BEST OF LU
MY KNOWLEDGE AND BELIEF. I FURTHER CERTIFY THAT THIS SKETCH AND LEGAL DESCRIPTION WAS PREPARED IN ACCORDANCE U
WITH THE STANDARDS OF PRACTICE FOR SURVEYING ESTABLISHED BY THE BOARD OF PROFESSIONAL SURVEYORS AND Q
MAPPERS IN CHAPTER 5J-17,FLORIDA ADMINISTRATIVE CODES,PURSUANT TO SECTION 472.027,FLORIDA STATUTES. 11_�
DATE OF SIGNATURE:10.3.2024 SEAL Q
REVISIONS DATE BY James DStoner (V
JAMES. D. STONER o z
Z W
THE MATERIAL SHOWN HEREON IS THE PROPERTY OF STONER& PROFESSIONAL SURVEYOR AND MAPPER NO. 6081 — STATE OF FLORIDA U Q
ASSOCIATES,INC.AND SHALL NOT BE REPRODUCED IN WHOLE OR IN DATE OF SKETCH: DRAWN BY CHECKED BY FIELD BOOK
Uj
PART WUT PE , Y
COPYRIGHTTHO C 2024RMISSION OF STONER&ASSOCIATES INC. 1 O/3/ZOZ4 DRL JD$ N/A SHEET 1 OF 2 (n
r� STONER
SURVEYORS • MAPPERS
4341 S.W. 62nd Avenue amp
TEL (954) 585-0997
Davie, Florida 33314 Licensed Business No. 6633 www.stonersurveyors.com
SKETCH OF DESCRIPTION
3.7 ACRE AVENTURA PARCEL
N. LINE, N. 1/2 OF SEC.34-51-42
BROWARD COUNTY
NOW
LEGEND: MIAMI-DADE COUNTY S.88°01'22"W. 1108.16'
LB. ........ LICENSED BUSINESS NORTH LINE TRACTS A&B
M.D.C.R..... MIAMI-DADE COUNTY RECORDS
O.R.B...... . OFFICIAL RECORD BOOK P.0.C.
P.B.. ...... . PLAT BOOK N.E.CORNER,
PG. ........ PAGE Z LL Z 0 C'' N. 1/2 OF
PLS ........ PROFESSIONAL LAND SURVEYOR 'O O Q z-' SECTION 34-51-42
P.O.B.. .... . POINT OF BEGINNING uj =Z z w g om o AND N.E. CORNER
R/W , ,,,,, .RIGHT-OF-WAY LL
L H J U O m TRACT B,
SEC. . . SECTION WESTERLY EXTENSION o X DONN ACRES,
OF THE N.LINE OF THAT CERTAIN N O X w=U�o
BREAK IN LINE SCALE Z Q w p v (P.B.76,
�� PARCEL OF LAND =�� w PG.30, M.D.C.R)
(O.R.B.30812, PG.2049, M.D.C.R.) o i- a
N.88001'22"E. 364.00' o LL
P.O.B.
\__POINT OF INTERSECTION WITH N.W. CORNER OF
WESTERLY EXTENSION OF THAT THAT CERTAIN
CERTAIN PARCEL OF LAND PARCEL OF LAND
(O.R.B.30812, PG.2049, M.D.C.R.) (O.R.B.30812,
PG.2049, M.D.C.R.)
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SCALE: 1"=80'
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N . E . 21 3 t h STREET NOTE: 1-<
SEE SHEET 1 OF 2 FOR THE LEGAL 5
RIGHT-OF-WAY DEEDED TO THE CITY OF AVENTURA DESCRIPTION OF THE PROPERTY d z
(O.R.B. 17973, PG.3869, M.D.C.R) SHOWN GRAPHICALLY HEREON. z u1
�Q
SHEET 2 OF 2 Y
CITY OF "ENTURA
OFFICE OF THE CITY ATTORNEY
MEMORANDUM
TO: City Commission cz�L
FROM: Ronald J. Wasson, City Manager
BY- Robert Meyers, City Attorney
DATE: August 30, 2024
SUBJECT: Ordinance Creating Article III - Section 3-36 to Limit the Solicitation
of Business on Private Residential Property to Specific Times
September 3, 2024 City Commission Meeting Agenda (First Reading)
October 17, 2024 City Commission Special Meeting Agenda (Second Reading)
RECOMMENDATION
It is recommended that the City Commission approve the attached ordinance to address
solicitation of business on private residential property and limit such solicitations to
specific hours.
BACKGROUND
Uninvited solicitation of business on private residential property (particularly after daylight
hours) may create a nuisance, cause inconveniencies, disturb the peace and encourage
the commission of criminal activity by concealing the identity of the individuals purporting
to be solicitors. The City of Aventura regulates vending and solicitation of business on
certain public roads in Section 48-20 of its Code of Ordinances ("Code") but is silent as
to solicitation of business on private residential property. The City of Aventura is unique
in that most Aventura residents live in condominiums or other residential communities
with rules in effect restricting the solicitation of business on these properties. Miami-Dade
County is proposing an ordinance to regulate the solicitation of business on private
residential property within the County whereby that ordinance will apply to all
municipalities unless a municipality already has an ordinance in place, or the municipality
establishes its own regulations that are more stringent. It is in the City's best interest to
enact its own regulation of business solicitation on residential property. The attached City
ordinance will ban business solicitations on residential properties between the hours of
7.00 p.m. and 10.00 am (stricter than the County's proposed ordinance), without first
obtaining the consent of the property owner or a person residing at the property. The
attached City ordinance does not prohibit communities in Aventura from further limiting
the hours in which business solicitations are permitted.
This ordinance will have little or no impact on the City's budget.
CITY OF AVENTURA ORDINANCE NO. 2024-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING
CHAPTER 3 "ADVERTISING" OF THE CITY CODE OF ORDINANCES
TO CREATE ARTICLE III "BUSINESS SOLICITATION" AND SECTION 3-
36 "SOLICITATION OF BUSINESS ON PRIVATE RESIDENTIAL
PROPERTY"; PROVIDING FOR CONFLICTS, SEVERABILITY, AND
CODIFICATION; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City of Aventura ("City") regulates vending and solicitation of
business on certain public roads in Section 48-20 of its Code of Ordinances ("Code") but
is silent as to solicitation of business on private residential property; and
WHEREAS, uninvited solicitation of business on private residential property
(particularly after daylight hours) may create a nuisance, cause inconveniencies, disturb
the peace and encourage the commission of criminal activity by concealing the identity
of the individuals purporting to be solicitors; and
WHEREAS, Miami-Dade County ("County") is proposing an ordinance to regulate
the solicitation of business on private residential property within the County whereby that
ordinance will apply to all municipalities unless a municipality already has an ordinance
in place, or the municipality establishes its own regulations that are more stringent than
the County's ordinance; and
WHEREAS, the City does not already regulate the solicitation of business on
private property in its Code but recognizes that condominium associations and other
residential communities may have rules in effect restricting the solicitation of business on
their properties; and
WHEREAS, the City desires to create its own ordinance that is more stringent
than the County's ordinance; and
WHEREAS, the City Commission finds it is in the best interest of the City and its
residents to create its own regulations for the solicitation of business on private residential
property.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. Recitals Incorporated. That each of the above-stated recitals are
hereby adopted and confirmed.
Section 2. City Code Amended. That Article III "Business Solicitation" of
Chapter 3 "Advertising," is hereby created to regulate the solicitation of business on
private property as follows'-
'Additions to existing City Code text are indicated by underline; deletions from existing City Code text are
indicated by stFik g r
City of Aventura Ordinance No. 2024-
CHAPTER 3 —ADVERTISING
ARTICLE III. — Business Solicitation
Sec. 3-36.- Solicitation of business on private residential property.
(a) It shall be unlawful for any person, firm, corporation, or other legal entity
to engage in any private business, commercial activity, or to undertake
to provide any service for compensation, or to advertise or display
merchandise, or to transact any business for profit, or to solicit business,
on any private residential property between the hours of 7.00 p.m. and
10.00 a.m., without first obtaining the consent of the property owner or
of a person residing at the property.
Section 3. Severability. That the provisions of this Ordinance are declared to
be severable and if any section, sentence, clause or phrase of this Ordinance shall for
any reason be held to be invalid or unconstitutional, such decision shall not affect the
validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but
they shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 4. Codification. That it is the intention of the City Commission, and it
is hereby ordained that the provisions of this Ordinance shall become and be made a
part of the Code of the City of Aventura; that the sections of this Ordinance may be re-
numbered or re-lettered to accomplish such intention; and that the word "Ordinance" shall
be changed to "Section" or other appropriate word.
Section 5. Conflict. That all sections or parts of sections of the Code of
Ordinances, all ordinances or parts ordinances, and all resolutions or parts of resolutions
in conflict are repealed to the extent of such conflict.
Section 6. Effective Date. That this Ordinance shall be effective immediately
upon adoption on second reading.
The foregoing Ordinance was offered by Commissioner Joel, who moved its
adoption on first reading. This motion was seconded by Commissioner 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 Paul A. Kruss Yes
Vice Mayor Dr. Linda Marks Yes
Mayor Howard S. Weinberg Yes
Page 2 of 3
City of Aventura Ordinance No. 2024-
The foregoing Ordinance was offered by Commissioner who moved its
adoption on second reading. This motion was seconded by Commissioner and
upon being put to a vote, the vote was as follows:
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Paul A. Kruss
Vice Mayor Dr. Linda Marks
Mayor Howard S. Weinberg
PASSED on first reading this V day of September, 2024.
PASSED AND ADOPTED on second reading this 17t" day of October, 2024.
HOWARD S. WEINBERG, 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 3 of 3
CITY OF "ENTURA
OFFICE OF CITY ATTORNEY
MEMORANDUM
TO: City Commission
FROM: Ronald J. Wasson City Manager
er s
BYE Robert Me City Attorney
y y y
Meyers, r
DATE: October 11, 2024
SUBJECT: Ordinance Creating Code Section 2-261 to Prohibit Contracting with
Parties that Boycott Israel and to Require Certification for Proposers
and Contractors
October 1, 2024 City Commission Meeting Agenda (First Reading)
October 17, 2024 City Commission Special Meeting Agenda (Second Reading)
RECOMMENDATION
It is recommended that the City Commission approve the attached Ordinance prohibiting
firms that boycott Israel from contracting with the City of Aventura that appear on the
Scrutinized Companies Boycott Israel List or are otherwise participating in the boycott,
divestment or sanction movement targeting Israel.
BACKGROUND
Over the last decade or so, thirty-eight (38) states have adopted anti-BIDS laws or
executive orders to prohibit firms that support the boycott, divestment or sanction
movement against the State of Israel from entering into contracts with government entities
within the jurisdiction of these states. In July 2024, federal legislation was introduced
entitled "Countering Hate Against Israel by Federal Contracting Act" with the purpose of
barring firms boycotting Israel from contracting with federal agencies. Section 287.135,
Florida Statutes, prohibits state and local governmental entities from contracting with
companies that are on the Scrutinized Companies List or are engaged in the boycott of
Israel.
The attached code amendment will incorporate state law into the City Code of Ordinances
and will also establish certification procedures for any firm wishing to do business with
the City to attest to the fact the contractor is not engaged in the boycott of Israel at the
bid submission stage, the contract award stage and during the duration of the contract.
This Ordinance has no impact on the City's budget
CITY OF AVENTURA ORDINANCE NO. 2024-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING
CHAPTER 2, "ADMINISTRATION," OF THE CITY OF AVENTURA CODE
OF ORDINANCES TO CREATE SECTION 2-261, "PROHIBITION
AGAINST CONTRACTING WITH PARTIES ENGAGED IN THE
BOYCOTT, DIVESTMENT AND SANCTIONS MOVEMENT TARGETING
ISRAEL," TO ESTABLISH CONTRACT PROCEDURES FOR ALL CITY
CONTRACTS; PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Section 287.135, Florida Statutes, prohibits state and local
governmental entities from contracting with companies that are on the Scrutinized
Companies that Boycott Israel List or are engaged in a boycott of the State of Israel; and
WHEREAS, the City of Aventura (the "City") desires to amend its Code of
Ordinances to establish contract procedures that align with Florida's public policy; and
WHEREAS, the City of Aventura desires to establish regulations relating to
companies that support the boycott, divestment, and sanction movement against the
State of Israel; and
WHEREAS, the City Commission has determined that this Ordinance in the best
interest of the City.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS THAT:
Section 1. Recitals Adopted. Each of the above stated recitals are hereby
adopted and confirmed.
Section 2. City Code Amended. The Code of Ordinances, City of Aventura,
Florida, is hereby amended by adding a section, to be numbered 2-261 which section
reads as follows':
Underlined provisions constitute proposed additions to existing text. Remaining provisions are now in
effect and remain unchanged.
City of Aventura Ordinance No. 2024-
Chapter 2 —Administration
Section 2-261. — Prohibition Against Contracting with Parties Engaged in the
Boycott, Divestment and Sanctions Movement Targeting Israel.
(a) The provisions of Section 287.135, Florida Statutes. "Prohibition against
contracting with scrutinized companies." as it currently exists or as it may be
amended, are hereby adopted and incorporated by reference into this ordinance.
(b) The City shall not enter into or renew any contract for goods or services with
companies that are on the Scrutinized Companies that Boycott Israel List, as
established under state law, or with companies engaged in the boycott,
divestment, or sanctions movement against Israel. The prohibitions shall apply to
all contracts regardless of the value of the goods or services provided, in
accordance with Section 287.135, Florida Statutes.
(c) Any company submitting a bid, proposal, or entering into a contract with the City
must certify that it is not on the Scrutinized Companies that Boycott Israel List and
that it is not engaged in a boycott of Israel, as required under Section 287.135(5).
Florida Statutes, and will not engage in a boycott of Israel for the duration of the
contract.
(d) If the City determines that a company has submitted a false certification or has
been placed on the Scrutinized Companies that Boycott Israel List during the term
of the contract, the City shall terminate the contract, consistent with the provisions
of Section 287.135(5), Florida Statutes.
Page 2 of 4
Underlined provisions constitute proposed additions to existing text. Remaining provisions are now in
effect and remain unchanged.
City of Aventura Ordinance No. 2024-
Section 3. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity of
the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall
remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding
the invalidity of any part.
Section 4. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner Friedland, who moved its
adoption on first reading. The 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 Yes
Vice Mayor Dr. Linda Marks Yes
Mayor Howard S. Weinberg Yes
The foregoing Ordinance was offered by Commissioner who moved its
adoption on second reading. This motion was seconded by Commissioner
and upon being put to a vote, the vote was as follows:
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Billy Joel
Commissioner Paul A. Kruss
Vice Mayor Dr. Linda Marks
Mayor Howard S. Weinberg
Page 3 of 4
Underlined provisions constitute proposed additions to existing text. Remaining provisions are now in
effect and remain unchanged.
City of Aventura Ordinance No. 2024-
PASSED on first reading this 1st day of October, 2024.
PASSED AND ADOPTED on second reading this 17t" day of October, 2024.
HOWARD S. WEINBERG, ESQ.,
MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
ROBERT MEYERS
CITY ATTORNEY
WEIS SEROTA HELFMAN COLE + BIERMAN, P.L.
Page 4 of 4
Underlined provisions constitute proposed additions to existing text. Remaining provisions are now in
effect and remain unchanged.