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Ordinance No. 2025-14 Amending Aventura City of Excellence School ACES 2024-2025 Budget - September 2, 2025CITY OF AVENTURA ORDINANCE NO. 2025-14 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AMENDING ORDINANCE NO. 2024-09, WHICH ORDINANCE ADOPTED THE AVENTURA CITY OF EXCELLENCE SCHOOL BUDGET FOR FISCAL YEAR 2024/2025 (JULY 1 — JUNE 30) BY REVISING THE 2024/2025 FISCAL YEAR BUDGET DOCUMENT AS OUTLINED IN EXHIBIT "A" ATTACHED HERETO; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS ORDINANCE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, upon the periodic review and analysis of current budgetary commitments and obligations, and based upon the projected needs and requirements of the Aventura City of Excellence School and upon the recommendations of the Principal of the Aventura City of Excellence School, the City Manager (and the concurrence of the Finance Director as to Accounting Principles), it is deemed necessary to adjust, amend and implement the 2024/2025 Operating and Capital Budget of the Aventura City of Excellence School as set forth in Exhibit "A" attached hereto and made a part hereof. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. The recitals contained in the preamble to this Ordinance are incorporated by reference herein. Section 2. The City Commission hereby authorizes the amendment of Ordinance No. 2024-09, which Ordinance adopted a budget for the 2024/2025 fiscal year for the Aventura City of Excellence School by revising the 2024/2025 budget as set forth on the attached Exhibit "A", which exhibit is deemed incorporated by reference as though set forth in full herein. Section 3. The City Manager is hereby authorized to do all things necessary to carry out the aims of this Ordinance. Section 4. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner Bloom, who moved its adoption on first reading. This motion was seconded by Commissioner Blachman, and upon being put to a vote, the vote was as follows: City of Aventura Ordinance No. 2025-14 Commissioner Clifford B. Ain Yes Commissioner Gustavo Blachman Yes Commissioner Amit Bloom Yes Commissioner Rachel S. Friedland Yes Commissioner Paul A. Kruss Yes Vice Mayor Cindy Orlinsky Yes Mayor Howard S. Weinberg Yes The foregoing Ordinance was offered by Commissioner Kruss, who moved its adoption on second reading. This motion was seconded by Commissioner Bloom, and upon being put to a vote, the vote was as follows: Commissioner Clifford B. Ain Yes Commissioner Gustavo Blachman Yes Commissioner Amit Bloom Yes Commissioner Rachel S. Friedland Yes Commissioner Paul A. Kruss Yes Vice Mayor Cindy Orlinsky Yes Mayor Howard S. Weinberg Yes PASSED on first reading this 1st day of July, 2025. PASSED AND ADOPTED on second reading this 2nd day of September, 2025. �P ATTEST: z�- AAA��ZA>��� ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: H WARD S. WEINBERG, ES MAYOR ROBERT MEYERS CITY ATTORNEY WEISS SEROTA HELFMAN COLE + BIERMAN, P.L. Page 2 of 2 EXHIBIT A Consolidated Financial Report Enrollment FEFP rate per Student REVENUE: FTE Capital Outlay NSLP Revenue (National School Lunch Program) Food Service Revenue Grants - Federal/State/Local Before and Aftercare Revenue Miscellaneous Revenues (includes E-Rate Program) Other Program Revenue AP/AI C E Referendum Revenue Subtotal Operating Revenue Other Non -Revenue City Subsidy " TOTAL REVENUE EXPENDITURES Administrative Staff Principal Assistant Principal School Operations Administrator Administrative Assistant Receptionist Enrollment Management Guidance Counselor Dean of Curriculum/ Dean of Students IT Support Aftercare Hall Monitor btotal Administrative Staff Instruction Staff Teachers ESE/Special Education Teachers Curriculum Resource Teacher Aides Subs Subtotal Instructional Staff 1,032 1,033 1 0% $ 8,750 $ 8,709 $ (41) 0% $ 9,030,082 $ 8,992,518 $ (37, 564) 0% 963,888 1,149,403 185,515 19% 90,000 88,733 (1,267) -1% 140,000 58,872 (81,129) -58% - 2,999 2,999 0% 145,000 231,004 86,004 59% 561,500 621,840 60,340 11% 180,500 142,906 (37, 594) -21 % - - - 0% 1,495,740 1,656,468 160,728 11 % $ 12,606,710 $ 12,944,741 $ 338,031 3% 1,108,552 1,108,552 - 0% $ 13,715,262 $ 14,053,293 $ 338,031 2% 1.0 1.0 2.0 2.0 1.0 1.0 2.0 3.0 1.0 1.0 1.0 1.0 2.0 3.0 2.0 1.0 2.0 1.0 4.0 4.0 18.0 $ 998,266 18.0 $ 982,404 $ (15,862) -2% 70.0 59.0 4.0 5.0 2.0 4.0 6.0 7.0 2.0 7.0 84.0 $ 4,938,380 82.0 $ 4,869,433 $ (68,947) -1% Tutoring $ - $ 87,999 $ 87,999 0% Bonuses 150,906 148,447 (2,459) -2% Stipends 1,168,195 1,462,634 294,439 25% Benefits 1,024,431 885,314 (139,118) -14% Payroll Taxes 1,040,525 662,092 (378,433) -36% Subtotal Other Compensation - Group Insurance, Benefits, and Payroll Taxes $ 3,384,057 $ 3,246,485 $ (137,572) 4% EXHIBIT A Consolidated Financial Report Total Compensation 102.0 $ 9,320,703 100.0 $ 9,098,322 $ (222,381) -2% Professional Services Management Fee $ 749,203 $ 749,203 $ 0 0% Legal Fees - 6,167 6,167 0% Fee to County Board 41,824 41,935 111 0% Outside Staff Development 44,750 17,785 (26,965) -60% Accounting Services -Audit 11,000 11,000 - 0% Professional Fees - Other 8,650 5,008 (3,642) -42% Computer Services Fees 158,082 158,082 - 0% Advertising/Marketing Expenditure - 6,500 6,500 0% Subtotal Professional Services $ 1,013,508 $ 995,679 $ (17,829) -2% Vendor Services Contracted Pupil Transportation $ 296,000 $ 458,170 $ 162,170 55% Contracted Mental Health Services 75,000 93,308 18,308 24% Extra -Curricular Activity Events & Transportation 480,000 461,680 (18,320) 4% Contracted Food Services 230,000 217,089 (12,911) -6% Drug Testing Fees - 1,926 1,926 0% Licenses & Permits - 2,364 2,364 0% Contacted Custodial Services 349,359 404,925 55,566 16% Contracted Security 134,902 132,523 (2,379) -2% Subtotal Vendor Services $ 1,565,261 $ 1,771,985 $ 206,724 13% Administration Expenditures Travel $ 10,400 $ 7,384 $ (3,016) -29% Meals 250 463 213 85% Lodging 5,000 5,520 520 10% Business Expenditures - Other - 10,136 10,136 0% Dues & Subscriptions 16,500 9,999 (6,501) -39% Printing 50,000 48,366 (1,634) -3% Office Supplies 15,000 12,881 (2,119) -14% Medical Supplies - 399 399 0% Subtotal Administration Expenditures $ 97,150 $ 95,146 $ (2,004) -2% Instructional Expenditures Textbooks & Reference Books $ 113,000 $ 23,645 $ (89,355) -79% Consumable Instructional (Student) - 6,094 6,094 0% Instructional Licenses 60,000 120,387 60,387 101% Testing Materials 29,972 752 (29,220) -97% Florida Teacher Lead Program - 22,200 22,200 0% Contracted SPED Instruction 75,000 67,390 (7,610) -10% Subtotal Instructional Expenditures $ 277,972 $ 240,469 $ (37,503) -13% Other Operating Expenditures Telephone & Internet $ 75,840 $ 58,421 $ (17,419) -23% Postage - 3,236 3,236 0% Electricity 175,000 167,131 (7,869) 4% Water & Sewer 84,286 52,794 (31,492) -37% Waste Disposal - 16,317 16,317 0% Pest Control 9,600 6,676 (2,924) -30% Cleaning Services - 89,330 89,330 0% Building Repairs & Maintenance 176,393 664,308 487,915 277% Equipment Repairs & Maintenance - 2,748 2,748 0% Miscellaneous Expenditures 5,500 150,321 144,821 2633% Subtotal Other Operating Expenditures $ 526,619 $ 1,211,282 $ 684,663 130% EXHIBIT A Consolidated Financial Report Fixed Expenditures Office Equipment - Leasing Expenditures Professional Liability & Other Insurance Subtotal Fixed Expenditures Rent Expense TOTAL OPERATING EXPENDITURES Capital Expenditures Computers - Hardware Computers - Software Audio Visual Equipment FF&E Improvements Other than Buildin Total Capital Expenditures Total Operating and Capital Expenditures Total Operating and Capital Expenditures and Debt Change in Fund Balance Repayment of City Subsidy Net Change in Fund Balance, less repayment of City Subsidy $ 31,000 $ 20,624 $ (10,376) -33% $ 117,300 $ 135,189 $ 17,889 15% $ 148,300 $ 155,813 $ 7,513 5% $ 444,000 $ 444,000 $ - 0% $ 13,393,513 $ 14,012,696 $ 619,183 5% 277,750 $ $ 1,921 $ (275, 829) -99% - 12,474 12,474 0% 44,000 2,940 (41, 060) -93% - 4,381 4,381 0% - 18,881 18,881 0% $ 321,750 $ 40,597 $ (281,153) -87% $ 13,715,262 $ 14,053,293 $ 338,031 2% $ 13,715,262 $ 14,053,293 $ 338,031 2% $ - $ - $ - 0%