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Ordinance No. 2025-15 Amending Don Soffer Aventura High School DSAHS 2024-2025 Budget - September 2, 2025CITY OF AVENTURA ORDINANCE NO. 2025-15 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AMENDING ORDINANCE NO. 2024-10, WHICH ORDINANCE ADOPTED THE DON SOFFER AVENTURA HIGH 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 Don Soffer Aventura High School and upon the recommendations of the Principal of the Don Soffer Aventura High 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 Don Soffer Aventura High 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. 2024-10, which Ordinance adopted a budget for the 2024/2025 fiscal year for Don Soffer Aventura High 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 Ain, who moved its adoption on first reading. This motion was seconded by Commissioner Bloom, and upon being put to a vote, the vote was as follows: City of Aventura Ordinance No. 2025-15 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 Ain, who moved its adoption on second reading. This motion was seconded by Commissioner Friedland, 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. ,kbWARD S. WEINBERG, ESQ. MAYOR lr�r 0� ATTEST: ELLISA L. HORVATH, MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: �7 ROBERT MEYERS CITY ATTORNEY WEISS SEROTA HELFMAN COLE + BIERMAN, P.L. Page 2 of 2 EXHIBIT A DON soFFEa -CHIGH SCHOOL AVENTURA 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 Miscellaneous Revenues (includes E-Rate Program) Other Program Revenue AP/AICE Referendum Stipends Subtotal Operating Revenue TOTAL REVENUE 800 819 19 2% $ 7,949 $ 7,819 $ (130) -2% $ 6,359,258 I $ 6,399,835 $ 40,577 1 % 747,200 895,611 148,411 20% 87,946 88,978 1,032 1% 100,000 96,773 (3,227) -3% - 71,521 71,521 0% 14,800 69,747 54,947 371 % - 113,250 113,250 0% 1,600,000 2,604,938 1,004,938 0% 1,159,488 1,317,804 158,316 14% $ 10,068,692 $ 11,668,467 $ 1,689,766 16% $ 10,068,692 $ 11,668,467 $ 1,689,766 16% EXPENDITURES Administrative Staff Principal 1.0 1.0 Assistant Principal 2.0 3.0 School Operations Administrator 1.0 1.0 Administrative Assistant 2.5 2.5 Receptionist - - Enrollment Management 1.0 1.0 Guidance Counselor 3.0 2.0 IT Support 1.0 1.0 Nurse 1.0 1.0 Subtotal Administrative Staff 13.6 $ 990,618 12.6 $ 912,671 $ (77,847) -8% Instruction Staff Teachers (9-12) 41.0 41.0 ESE/Special Education Teachers 3.0 3.0 Curriculum Resource Teacher 1.0 1.0 Athletic Director 1.0 1.0 Subs 3.0 4.0 Subtotal Instructional Staff 49.0 $ 3,146,447 60. $ 3,282,121 $ 136,674 4% Tutoring $ 76,862 21,666 $ (55,196) -72% Bonuses 127,870 225,904 98,034 77% Stipends 1,101,171 1,421,371 320,200 29% Benefits 398,065 382,247 (15,818) -4% Workers' Compensation 16,522 37,038 20,516 124% Payroll Taxes 404,541 451,501 46,961 12% Subtotal Other Compensation - Group Insurance, Benefits, and Payroll Taxes $ 2,126,031 $ 2,639,726 $ 414,696 20% Total Compensation 62.6 $ 6,261,996 62.6 $ 6,734,618 $ 472,622 8% EXHIBIT A Consolidated Financial Report 2024-2025 2024-2025 Change Change Professional Services Management Fee $ 604,122 699,507 $ 95,386 16% Legal Fees 11,529 5,527 (6,002) -52% Fee to County Board 99,363 132,826 33,462 34% Outside Staff Development 53,160 35,832 (17,328) -33% Accounting Services -Audit 11,900 11,900 0% Professional Fees - Other 7,311 3,222 (4,089) -56% Computer Services Fees 118,400 121,138 2,738 2% Advertising/Marketing Expenditure 19,007 19,007 - 0% Subtotal Professional Services $ 924,792 $ 1,028,969 $ 104,167 11% Vendor Services Contracted Pupil Transportation $ 187,063 $ 187,063 $ (0) 0% Contracted Mental Health Services 80,158 54,996 (25,162) -31 % Extra -Curricular Activity Events & Transportation 166,234 166,234 0 0% Contracted Food Services 163,809 172,775 8,967 5% Drug Testing Fees 245 1,005 760 310% Licenses & Permits 2,012 3,932 1,920 95% Contacted Custodial Services 256,701 259,532 2,831 1 % Contracted Securitv 199,398 199,398 0 0% Subtotal Vendor Service $ 1,066,620 $ 1,044,936 $ (10,684) -1% Administration Expenditures Travel $ 10,083 $ 9,249 $ (834) -8% Meals 1,034 1,305 271 26% Lodging 8,486 6,782 (1,704) -20% Business Expenditures - Other 1,287 302 (984) -76% Dues & Subscriptions 4,379 5,842 1,463 33% Printing 9,463 9,037 (426) -4% Office Supplies 20,267 6,909 (13,358) -66% Medical Supplies 2,610 1,392 (1,218) -47% Subtotal Administration Expenditures $ 67,608 $ 40,817 $ (16,791) -29% Instructional Expenditures Textbooks & Reference Books $ 117,411 $ 126,630 $ 9,219 8% Consumable Instructional (Student) 127,056 87,065 (39,991) -31 % Consumable Instructional (Teacher) 914 1,842 928 102% Instructional Licenses 8,400 33,684 25,284 301 % Testing Materials 501,959 546,207 44,249 9% Florida Teacher Lead Program - 13,200 13,200 0% Contracted SPED Instruction 27,462 2,870 (24,592) -90% Subtotal Instructional Expenditures $ 783,202 $ 811,600 $ 28,298 4% Other Operating Expenditures Telephone & Internet $ 32,943 $ 32,378 $ (565) -2% Postage 2,402 4,750 2,348 98% Electricity 128,947 106,514 (22,433) -17% Water & Sewer 13,056 13,056 0 0% Waste Disposal 44,685 44,685 0% Pest Control 3,747 3,747 (0) 0% Cleaning Services 25,503 21,245 (4,258) -17% Building Repairs & Maintenance 193,388 357,674 164,286 85% Miscellaneous Expenditures 7,703 43,487 35,784 465% Subtotal Other Operating Expenditures $ 462,373 $ 627,636 $ 176,162 39% EXHIBIT A Consolidated Financial Report 2024-2025 2024-2025 Change Change Fixed Expenditures Office Equipment - Leasing Expenditures $ 73,560 $ 13,560 $ (60,000) -82% Professional Liability & Other Insurance $ 302,888 $ 264,498 $ (38,390) -13% Subtotal Fixed Expenditures $ 376,448 $ 278,068 $ (98,390) -26% 9,912,039 $ TOTAL OPERATING EXPENDITURES $ 10,666,323 $ 664,284 7% Capital Expenditures Computers - Hardware $ 61,050 $ 66,554 $ 5,504 9% Computers - Software 915 32,118 31,203 3410% Audio Visual Equipment 25,000 25,000 0 0% FF&E 12,500 18,100 5,600 45% Improvements Other than Building 18,441 27,730 9,289 50% Total Capital Expenditures $ 117,906 $ 169,604 $ 61,698 44% Total Unadjusted Operating and Capital Expenditures $ 10,029,945 $ 10,735,827 $ 705,882 7% Revenues less Total Operating and Capital Expenditures $ 38,747 $ 922,630 $ 883,883 2281% Other Income / Expenses $ - $ - $ - 0% Total Operating and Capital Expenditures $ 10,029,945 $ 10,735,827 $ 705,882 7% Change in Fund Balance $ 38,747 $ 922,630 $ 883,883 2281% Net Change in Fund Balance, less repayment of City Subsidy $ 389747 $ 9229630 $ 8839883 2281%