HomeMy WebLinkAbout10-06-2026 City Commission Regular Meeting AgendaCITY OF AVENTURA
Aventura Government Center
19200 West Country Club Drive
Aventura, FL 33180
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CITY COMMISSION
REGULAR MEETING AGENDA
October 6, 2026
6:00 p.m.
Aventura Government Center
Commission Chambers
City Commission
Mayor Howard S. Weinberg, Esq.
Vice Mayor Clifford B. Ain
Commissioner Gustavo Blachman
Commissioner Amit Bloom
Commissioner Rachel S. Friedland, Esq.
Commissioner Paul A. Kruss
Commissioner Cindy Orlinsky
City Manager Bryan Pegues
City Clerk Ellisa L. Horvath, MMC
City Attorney Robert Meyers
Aventura City Commission Regular Meeting Agenda
October 6, 2026
1. CALL TO ORDER/ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. AGENDA: Request for Deletions/Emergency Additions
4. COMMISSION REPORTS
5. SPECIAL PRESENTATIONS:
• Proclamations
• Special Recognitions
• Employee Service Awards
6. 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. APPROVAL OF MINUTES:
• September 8, 2026 City Commission Regular Meeting
• September 8, 2026 City Commission First Budget Public Hearing
• September 15, 2026 City Commission Second Budget Public Hearing
• September 24, 2026 City Commission Regular Workshop
B. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA
DECLARING CERTAIN PROPERTY LISTED UNDER THE ASSETS OF THE CITY AS
SURPLUS TO THE NEEDS OF THE CITY; DESCRIBING THE MANNER OF DISPOSAL;
AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT
THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE.
C. A MOTION AUTHORIZING THE APPROPRIATION OF UP TO $72,000 FROM THE POLICE
FEDERAL FORFEITURE FUNDS FOR THE PURCHASE OF ONE ELECTRIC VEHICLE, IN
ACCORDANCE WITH THE CITY MANAGER'S MEMORANDUM.
D. A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA,
AUTHORIZING THE CITY MANAGER TO EXECUTE THE ATTACHED WORK
AUTHORIZATION NO. 5 IN THE AMOUNT NOT TO EXCEED $4,751,949.00 FOR DESIGN
DEVELOPMENT, CONSTRUCTION DOCUMENTS, BIDDING AND PERMITTING, AND
CONSTRUCTION ADMINISTRATION SERVICES FOR THE PROPOSED AVENTURA HIGH
SCHOOL BY AND BETWEEN THE CITY OF AVENTURA AND CURRIE SOWARDS AGUILA
ARCHITECTS; PROVIDING FOR IMPLEMENTATION; AND PROVIDING FOR AN
EFFECTIVE DATE.
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Aventura City Commission Regular Meeting Agenda
October 6, 2026
E. 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, 2026 AND TO
ACCEPT FOR FILING THAT LETTER DATED SEPTEMBER 30, 2026 ATTACHED HERETO
AS ATTACHMENT 1.
F. 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, 2026 AND TO
ACCEPT FOR FILING THAT LETTER DATED SEPTEMBER 30, 2026 ATTACHED HERETO
AS ATTACHMENT 1.
7. ZONING HEARINGS - PUBLIC HEARINGS:
ORDINANCE - SECOND READING:
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING SECTION 30-180
"TERMITES; DEVELOPMENT OF LAND; ANNUAL INSPECTION" OF CHAPTER 30;
AMENDING SECTION 31-71 "PROCEDURES OF GENERAL APPLICABILITY", SECTION
31-78 "SUBDIVISION PLAT APPROVAL", SECTION 31-79 "ADMINISTRATIVE SITE PLAN
REVIEW', SECTION 31-145 "TOWN CENTER ZONING DISTRICTS", SECTION 31-150
"SPECIFIC USE REGULATIONS", AND SECTION 31-232 "SUBDIVISION AND SITE
DEVELOPMENT DESIGN STANDARDS" OF CHAPTER 31; TO CLARIFY AND UPDATE
CERTAIN TERMS; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN
THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE.
8. ORDINANCES - FIRST READING/PUBLIC HEARINGS: None.
9. ORDINANCES - SECOND READING/PUBLIC HEARINGS: None.
10. RESOLUTIONS/PUBLIC HEARINGS: None.
11. STAFF REPORTS
12. PUBLIC COMMENTS
13. OTHER BUSINESS: None.
14. ADJOURNMENT
FUTURE MEETINGS
Meeting dates, times, and location are subject to change. Please check the City's website for the most
current schedule. Meetings will be held at the City of Aventura Government Center (19200 West
Country Club Drive, Aventura).
COMMISSION REGULAR WORKSHOP - OCTOBER 15, 2026 AT 9 AM
COMMISSION INAUGURATION CEREMONY - NOVEMBER 10, 2026 AT 7 PM
COMMISSION REGULAR MEETING - NOVEMBER 17, 2026 AT 6 PM
COMMISSION REGULAR WORKSHOP — NOVEMBER 19, 2026 AT 9 AM
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Aventura City Commission Regular Meeting Agenda
October 6, 2026
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 AVENTURA
OFFICE OF THE CITY CLERK
MEMORANDUM
TO: City Commission
FROM: Ellisa L. Horvath, MMC, City Clerk
DATE: October 2, 2026
SUBJECT: Approval of Minutes
October 6, 2026 City Commission Meeting Agenda
RECOMMENDATION
It is recommended that the City Commission approve the attached minutes, as provided
by the City Clerk, for the Commission meetings held as listed below.
BACKGROUND
Meetings were held and minutes have been provided for Commission approval for the
following:
• September 8, 2026 City Commission Regular Meeting
• September 8, 2026 City Commission First Budget Public Hearing
• September 15, 2026 City Commission Second Budget Public Hearing
• September 24, 2026 City Commission Regular Workshop
Should you have any questions, please contact me.
/elh
attachments
AVENTURA CITY COMMISSION
REGULAR MEETING MINUTES
SEPTEMBER 8, 2026
6:00 p.m.
Aventura Government Center
19200 W. Country Club Drive
Aventura, FL 33180
1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor
Weinberg at 6:07 p.m. The roll was called and the following were present: Mayor Howard
S. Weinberg, Vice Mayor Clifford B. Ain, Commissioner Gustavo Blachman,
Commissioner Amit Bloom, Commissioner Rachel S. Friedland, Commissioner Cindy
Orlinsky, City Manager Bryan Pegues, City Clerk Ellisa L. Horvath, and City Attorney
Robert Meyers. Commissioner Paul A. Kruss was absent. As a quorum was determined
to be present, the meeting commenced.
2. PLEDGE OF ALLEGIANCE: The Pledge was led by Mayor Weinberg.
3. AGENDA: REQUESTS FOR DELETIONS/EMERGENCY ADDITIONS: None.
4. COMMISSION REPORTS: The following reports were provided:
Commissioner Bloom reported on the upcoming Aventura Police Foundation Tournament
(October 16).
Mayor Weinberg reported on the September 8th closing of an additional .84 acre tract of
land at Gulfstream for the new Aventura school system.
5. SPECIAL PRESENTATIONS:
• Proclamations: A proclamation was presented to Tracy Wiggan, Director of
Human Resources - Feeding South Florida representative, in recognition of
Hunger Action Month (September). A proclamation was presented to Silvia
Dominguez Vanni, Co -Founder and Executive Director — Mystic Force
Foundation, in recognition of Childhood Cancer Awareness Month
(September). A proclamation was presented to former Commissioner Billy
Joel, in recognition of his 90th birthday (September 13).
• Special Recognitions:
Florida Government Finance Officers Association GFOA Triple Crown
Award Presentation to the City of Aventura: The Triple Crown Award was
Aventura City Commission Regular Meeting Minutes
September 8, 2026
presented to the City of Aventura Finance Department by Peta-Gay Lake,
Coconut Creek Financial & Administrative Services Director and the
FGFOA South Florida Chapter Representative.
• Employee Service Awards: None.
RECESS AND RECONVENE: A motion to recess the meeting for the City Commission
First Budget Hearing and the Local Planning Agency Meeting was offered by
Commissioner Bloom, seconded by Vice Mayor Ain, and passed unanimously by roll call
vote. The meeting was recessed at 6:49 p.m.
The meeting was reconvened at 7:14, following the City Commission First Budget Hearing
and the Local Planning Agency Meeting, with all those in attendance as previously noted.
6. CONSENT AGENDA: There were no requests from the public to address the City
Commission.
A motion to approve the items on the Consent Agenda was offered by Commissioner
Bloom, seconded by Commissioner Blachman, and passed unanimously by roll call vote
(6-0), with Commissioner Kruss absent, The following action was taken:
A. Minutes approved as follows:
APPROVAL OF MINUTES:
• July 7, 2026 City Commission Regular Meeting
• July 23, 2026 City Commission (Budget Review) Meeting
• July 23, 2026 City Commission Regular Workshop
B. Resolution No. 2026-49 adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA
DECLARING CERTAIN PROPERTY LISTED UNDER THE ASSETS OF THE CITY AS
SURPLUS TO THE NEEDS OF THE CITY; DESCRIBING THE MANNER OF DISPOSAL;
AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT
THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE.
C. Motion approved as follows:
A MOTION AUTHORIZING THE PURCHASE OF FIFTEEN XL -185P PORTABLE RADIOS
WITH LTE AND RELATED EQUIPMENT, SOFTWARE LICENSES, WARRANTIES, AND
SHIPPING IN AN AMOUNT NOT TO EXCEED $105,834.15, UTILIZING FUNDS
PREVIOUSLY APPROVED BY THE CITY COMMISSION THROUGH THE BUDGET
PROCESS, IN ACCORDANCE WITH THE CITY MANAGER'S MEMORANDUM.
D. Motion approved as follows:
A MOTION AUTHORIZING THE APPROPRIATION OF UP TO $60,245 FROM THE POLICE
FEDERAL FORFEITURE FUNDS FOR THE PURCHASE OF ONE POLARIS SIDE -BY -SIDE
UTILITY VEHICLE, COMMEMORATIVE POLICE BADGES, AND MONDAY.COM PROJECT
Page 2 of 8
Aventura City Commission Regular Meeting Minutes
September 8, 2026
MANAGEMENT SOFTWARE, IN ACCORDANCE WITH THE CITY MANAGER'S
MEMORANDUM.
E. Resolution No. 2026-50 adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA,
AUTHORIZING THE CITY MANAGER TO ISSUE A PURCHASE ORDER TO ONEL PAINTING
SOLUTIONS, LLC, FOR PAINTING SERVICES AT THE AVENTURA ARTS AND CULTURAL
CENTER, IN AN AMOUNT NOT TO EXCEED $121,562; PROVIDING FOR
IMPLEMENTATION; AND PROVIDING FOR AN EFFECTIVE DATE.
F. Resolution No. 2026-51 adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA,
APPROVING THE GUARANTEED MAXIMUM PRICE (GMP) FOR LAND CLEARING,
EARTHWORK, AND DRAINAGE WORK FOR THE AVENTURA CHARTER HIGH SCHOOL
PROJECT; AUTHORIZING THE CITY MANAGER TO EXECUTE THE GMP ADDENDUM
WITH JAMES B. PIRTLE CONSTRUCTION COMPANY, INC. D/B/A PIRTLE
CONSTRUCTION COMPANY; PROVIDING FOR IMPLEMENTATION; AND PROVIDING
FOR AN EFFECTIVE DATE.
G. Resolution No. 2026-52 adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA,
AUTHORIZING THE CITY MANAGER ON BEHALF OF THE CITY TO EXECUTE AND
OTHERWISE ENTER INTO THE ATTACHED AUDIT ENGAGEMENT AGREEMENT
BETWEEN THE CITY OF AVENTURA AND CBIZ CPAS, P.C.; AUTHORIZING THE CITY
MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS
RESOLUTION; AND PROVIDING FOR AN EFFECTIVE DATE.
H. Resolution No. 2026-53 adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA,
APPROVING A PIGGYBACK AGREEMENT WITH PRO ENERGY FLEET FUELING LLC FOR
BULK FUEL, GASOLINE, DIESEL, MARINE, AND BIODIESEL SERVICES UTILIZING THE
STATE OF FLORIDA, DEPARTMENT OF MANAGEMENT SERVICES, STATE TERM
CONTRACT NO. 15100000-25-STC; RATIFYING PURCHASE ORDER NO. 20260129-001 IN
THE AMOUNT OF $250,000 FOR EXISTING FUEL SERVICES; AUTHORIZING THE CITY
MANAGER TO EXECUTE THE AGREEMENT; AND PROVIDING FOR AN EFFECTIVE
DATE.
Resolution No. 2026-54 adopted as follows:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA,
APPROVING THE AGREEMENT WITH BIDERA, LLC FOR SURPLUS AUCTION SERVICES
UTILIZING THE CITY OF NORTH MIAMI REQUEST FOR PROPOSALS 29-24-25;
AUTHORIZING THE CITY MANAGER TO EXECUTE THE AGREEMENT; AND PROVIDING
FOR AN EFFECTIVE DATE.
7. ZONING HEARINGS - PUBLIC HEARINGS:
ORDINANCES - SECOND READING:
Ms. Horvath read the following Ordinance title:
Page 3 of 8
Aventura City Commission Regular Meeting Minutes
September 8, 2026
A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING THE OFFICIAL
ZONING MAP BY APPLYING THE "AVENTURA CORE SUBDISTRICT OVERLAY (MUC1)"
TO AN APPROXIMATE 85 -ACRE TRACT OF LAND CURRENTLY ZONED "COMMUNITY
BUSINESS DISTRICT (B2)", GENERALLY LOCATED EAST OF BISCAYNE BOULEVARD
TO WEST COUNTRY CLUB DRIVE, AND SOUTH OF AVENTURA BOULEVARD TO THE
WILLIAM LEHMAN CAUSEWAY; PROVIDING FOR SEVERABILITY; PROVIDING FOR
INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE.
A motion to approve the Ordinance was offered by Commissioner Bloom and seconded
by Vice Mayor Ain.
Community Development Director Keven Klopp entered the staff report into the record by
reference, which recommended approval, as well as the presentation and comments
provided at the Local Planning Agency Meeting.
Mayor Weinberg opened the public hearing. There being no speakers, the public hearing
was closed.
No comments were provided by the City Commission.
The motion to approve the Ordinance on second reading passed unanimously by roll call
vote (6-0), with Commissioner Kruss absent, and Ordinance No. 2026-15 was adopted.
Ms. Horvath read the following Ordinance title:
B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING THE OFFICIAL
ZONING MAP BY APPLYING THE "AVENTURA CENTER SUBDISTRICT OVERLAY (MUC2)"
TO AN APPROXIMATE 35 -ACRE TRACT OF LAND CURRENTLY ZONED "COMMUNITY
BUSINESS DISTRICT (B2)" AND "COMMUNITY FACILITY DISTRICT (CF)", GENERALLY
LOCATED EAST OF BISCAYNE BOULEVARD TO WEST COUNTRY CLUB DRIVE, AND
SOUTH OF AVENTURA BOULEVARD TO THE WILLIAM LEHMAN CAUSEWAY;
PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND
PROVIDING FOR AN EFFECTIVE DATE.
A motion to approve the Ordinance was offered by Vice Mayor Ain and seconded by
Commissioner Bloom.
Community Development Director Keven Klopp entered the staff report into the record by
reference, which recommended approval, as well as the presentation and comments
provided at the Local Planning Agency Meeting.
Mayor Weinberg opened the public hearing. There being no speakers, the public hearing
was closed.
No comments were provided by the City Commission.
The motion to approve the Ordinance on second reading passed unanimously by roll call
vote (6-0), with Commissioner Kruss absent, and Ordinance No. 2026-16 was adopted.
Ms. Horvath read the following Ordinance title:
Page 4 of 8
Aventura City Commission Regular Meeting Minutes
September 8, 2026
C. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING THE OFFICIAL
ZONING MAP BY APPLYING THE "AVENTURA EDGE SUBDISTRICT OVERLAY (MUC3)"
TO AN APPROXIMATE 10 -ACRE TRACT OF LAND CURRENTLY ZONED "MEDICAL
OFFICE DISTRICT (MO)" AND "NEIGHBORHOOD BUSINESS DISTRICT (B1)",
GENERALLY LOCATED WEST OF BISCAYNE BOULEVARD TO EAST DIXIE HIGHWAY,
AND SOUTH OF NE 209 STREET TO NE 206 STREET; PROVIDING FOR SEVERABILITY;
PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE.
A motion to approve the Ordinance was offered by Commissioner Blachman and
seconded by Vice Mayor Ain.
Community Development Director Keven Klopp entered the staff report into the record by
reference, which recommended approval, as well as the presentation and comments
provided at the Local Planning Agency Meeting.
Mayor Weinberg opened the public hearing. There being no speakers, the public hearing
was closed.
No comments were provided by the City Commission.
The motion to approve the Ordinance on second reading passed unanimously by roll call
vote (6-0), with Commissioner Kruss absent, and Ordinance No. 2026-17 was adopted.
ORDINANCE — FIRST READING:
Ms. Horvath read the following Ordinance title:
D. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING SECTION 30-180
"TERMITES; DEVELOPMENT OF LAND; ANNUAL INSPECTION" OF CHAPTER 30;
AMENDING SECTION 31-71 "PROCEDURES OF GENERAL APPLICABILITY", SECTION 31-
78 "SUBDIVISION PLAT APPROVAL", SECTION 31-79 "ADMINISTRATIVE SITE PLAN
REVIEW', SECTION 31-145 "TOWN CENTER ZONING DISTRICTS", SECTION 31-150
"SPECIFIC USE REGULATIONS", AND SECTION 31-232 "SUBDIVISION AND SITE
DEVELOPMENT DESIGN STANDARDS" OF CHAPTER 31; TO CLARIFY AND UPDATE
CERTAIN TERMS; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE
CODE; AND PROVIDING FOR AN EFFECTIVE DATE.
A motion to approve the Ordinance was offered by Commissioner Bloom and seconded
by Vice Mayor Ain.
Community Development Director Keven Klopp entered the staff report into the record by
reference, which recommended approval, as well as the presentation and comments as
provided at the Local Planning Agency Meeting.
Mayor Weinberg opened the public hearing. There being no speakers, the public hearing
was closed.
No comments were provided by the City Commission.
The motion to approve the Ordinance on first reading passed unanimously by roll call vote
(6-0), with Commissioner Kruss absent.
Page 5 of 8
Aventura City Commission Regular Meeting Minutes
September 8, 2026
8. ORDINANCES - SECOND READING/PUBLIC HEARINGS:
Ms. Horvath read the following Ordinance title:
A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING ARTICLE IV
"FINANCE" OF CHAPTER 2 "ADMINISTRATION" OF THE CITY CODE, BY AMENDING
SECTION 2-232 "REQUESTS FOR INFORMATION CONCERNING PENDING CHARGES
OR LIENS; PREPARATION AND RECORDING OF LIENS AND LIEN SATISFACTIONS" TO
INCREASE THE LIEN SEARCH FEE FROM FIFTY DOLLARS ($50.00) TO ONE HUNDRED
TWENTY FIVE DOLLARS ($125.00); ALLOWING AN ANNUAL INCREASE IN THE FEE TO
BE MADE ADMINISTRATIVELY; PROVIDING FOR SEVERABILITY; PROVIDING FOR
INCLUSION IN THE CODE; PROVIDING FOR IMPLEMENTATION; AND PROVIDING FOR
AN EFFECTIVE DATE.
A motion to approve the Ordinance was offered by Commissioner Friedland and
seconded by Commissioner Bloom.
Mr. Pegues reviewed the item and recommended approval.
Mayor Weinberg opened the public hearing. There being no speakers, the public hearing
was closed.
No comments were provided by the City Commission.
The motion to approve the Ordinance on second reading passed unanimously by roll call
vote (6-0), with Commissioner Kruss absent, and Ordinance No. 2026-18 was adopted.
Ms. Horvath read the following Ordinance title:
B. AVENTURA CITY COMMISSION ACTING IN ITS CAPACITY AS THE GOVERNING BOARD
FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL (ACES):
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA,
AMENDING ORDINANCE NO. 2025-07, WHICH ORDINANCE ADOPTED THE AVENTURA
CITY OF EXCELLENCE SCHOOL BUDGET FOR FISCAL YEAR 2025/2026 (JULY 1 - JUNE
30) BY REVISING THE 2025/2026 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.
A motion to approve the Ordinance was offered by Commissioner Friedland and
seconded by Vice Mayor Ain.
Mr. Pegues reviewed the item and recommended approval of the budget as prepared by
Charter Schools USA.
Mayor Weinberg opened the public hearing. There being no speakers, the public hearing
was closed.
No comments were provided by the City Commission.
Page 6 of 8
Aventura City Commission Regular Meeting Minutes
September 8, 2026
The motion to approve the Ordinance on second reading passed unanimously by roll call
vote (6-0), with Commissioner Kruss absent, and Ordinance No. 2026-19 was adopted.
Ms. Horvath read the following Ordinance title:
C. AVENTURA CITY COMMISSION ACTING IN ITS CAPACITY AS THE GOVERNING BOARD
FOR THE DON SOFFER AVENTURA HIGH SCHOOL (DSAHS):
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA,
AMENDING ORDINANCE NO. 2025-08, WHICH ORDINANCE ADOPTED THE DON
SOFFER AVENTURA HIGH SCHOOL BUDGET FOR FISCAL YEAR 2025/2026 (JULY 1 -
JUNE 30) BY REVISING THE 2025/2026 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.
A motion to approve the Ordinance was offered by Commissioner Friedland and
seconded by Vice Mayor Ain.
Mr. Pegues reviewed the item and recommended approval of the budget as prepared by
Charter Schools USA.
Mayor Weinberg opened the public hearing. There being no speakers, the public hearing
was closed.
No comments were provided by the City Commission.
The motion to approve the Ordinance on second reading passed unanimously by roll call
vote (6-0), with Commissioner Kruss absent, and Ordinance No. 2026-20 was adopted.
9. ORDINANCE — FIRST READING/PUBLIC HEARING: None.
10. RESOLUTION/PUBLIC HEARING:
Ms. Horvath read the following Resolution title:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA,
RELATING TO THE STORMWATER MANAGEMENT SYSTEM WITHIN THE CITY;
PROVIDING FOR AUTHORITY, DEFINITIONS, AND INTERPRETATION; PROVIDING FOR
THE DETERMINATION OF STORMWATER MANAGEMENT SYSTEM COST FOR THE
FISCAL YEAR COMMENCING OCTOBER 1, 2026; PROVIDING FOR THE LEVY AND
IMPOSITION OF STORMWATER UTILITY FEES FOR THE FISCAL YEAR COMMENCING
OCTOBER 1, 2026; CONFIRMING THE INITIAL RATE RESOLUTION AND FINAL RATE
RESOLUTION; ESTABLISHING THE METHOD BY WHICH THE PROPOSED
STORMWATER UTILITY FEE SHALL BE COLLECTED; PROVIDING FOR EQUALIZATION,
FILING, AND LIEN ON PROPERTIES TO BE ASSESSED; PROVIDING FOR EFFECT OF
ADOPTION OF ANNUAL ASSESSMENT RESOLUTION; PROVIDING FOR SEVERABILITY;
AND PROVIDING FOR AN EFFECTIVE DATE.
A motion to approve the Resolution was offered by Commissioner Bloom and seconded
by Commissioner Orlinsky.
Mr. Pegues reviewed the item and recommended approval.
Page 7 of 8
Aventura City Commission Regular Meeting Minutes
September 8, 2026
Mayor Weinberg opened the public hearing. There being no speakers, the public hearing
was closed.
No comments were provided by the City Commission.
The motion to approve the Resolution passed unanimously by roll call vote (6-0), with
Commissioner Kruss absent, and Resolution No. 2026-55 was adopted.
11. STAFF REPORTS:
• Intersection Safety Program Annual Report Followed by Public Hearing —
City Manager: Mr. Pegues reviewed the report, as required by State law.
Mayor Weinberg opened the public hearing. There being no speakers, the public hearing
was closed.
No comments were provided by the City Commission.
• School Zone Enforcement Program Annual Report — City Manager: Mr.
Pegues reviewed the report, as required by State law.
Mayor Weinberg opened the public hearing. There being no speakers, the public hearing
was closed.
No comments were provided by the City Commission.
Mr. Meyers provided an update on the property tax relief ballot question, which was
rewritten and will appear on the ballot in November with a required 60% vote to pass.
12. PUBLIC COMMENTS: The following members of the public provided comments:
Gladys Mezrahi, former Commissioner — Member - Miami -Dade County Hispanic Affairs
Advisory Board (21150 Point Place, Aventura), Dr. Griselle Marino, Director — Miami Dade
County Director Hispanic Affairs Advisory Board (111 NW 1st Street, Miami), Jorge
Herrera Dager (20489 NE 34th Court, Aventura), DSAHS Student (Aventura), and Karen
Gurian (2910 Point East Drive #M606, Aventura).
13. OTHER BUSINESS: None.
14. ADJOURNMENT: There being no further business to come before the
Commission, a motion to adjourn was offered by Commissioner Friedland, seconded by
Commissioner Bloom, and unanimously approved; thus, adjourning the meeting at 7:59
p.m.
Ellisa L. Horvath, MMC, City Clerk
Approved by the City Commission on October 6, 2026.
Page 8 of 8
AVENTURA CITY COMMISSION
FIRST BUDGET PUBLIC HEARING MINUTES
SEPTEMBER 8, 2026
6:00 p.m.
Aventura Government Center
19200 W. Country Club Drive
Aventura, FL 33180
1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor
Weinberg at 6:50 p.m. The roll was called and the following were present: Mayor Howard
S. Weinberg, Vice Mayor Clifford B. Ain, Commissioner Gustavo Blachman,
Commissioner Amit Bloom, Commissioner Rachel S. Friedland, Commissioner Cindy
Orlinsky, City Manager Bryan Pegues, City Clerk Ellisa L. Horvath, and City Attorney
Robert Meyers. Commissioner Paul A. Kruss was absent. As a quorum was determined
to be present, the meeting commenced.
2. PLEDGE OF ALLEGIANCE: The Pledge was done at the City Commission
Meeting.
3. PUBLIC HEARINGS:
ORDINANCES - FIRST READING — 2026/2027 BUDGET:
Ms. Horvath read the following Ordinance title:
A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING AND
ADOPTING THE CITY OF AVENTURA AD VALOREM TAX OPERATING MILLAGE LEVY
RATE AT 1.7261 MILLS PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY
VALUE, WHICH AS A PERCENT (%) CHANGE OF ROLLED -BACK RATE OF 1.6918 MILLS
IS 2.03% ABOVE THE ROLLED -BACK RATE COMPUTED PURSUANT TO STATE LAW,
FOR THE 2026 TAX YEAR; PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE.
A motion to approve the Ordinance was offered by Commissioner Friedland and
seconded by Commissioner Blachman.
Mr. Pegues reviewed the ad valorem tax rate, which had remained the same for the past
31 years, and recommended approval.
Mayor Weinberg opened the public hearing. There being no speakers, the public hearing
was closed.
No comments were provided by the City Commission.
Aventura City Commission First Budget Public Hearing Minutes
September 8, 2026
The motion to approve the Ordinance on first reading passed unanimously by roll call vote
(6-0), with Commissioner Kruss absent.
Ms. Horvath read the following Ordinance title:
B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED
TENTATIVE OPERATING AND CAPITAL BUDGET, AS REVIEWED AND APPROVED BY
THE CITY COMMISSION AT THE MEETING HELD ON JULY 23, 2026 AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 2026/2027 FISCAL YEAR, PURSUANT TO SECTION
4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED
BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR
PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR
AMENDMENTS; PROVIDING FOR PROCEDURES REGARDING ENCUMBRANCES AND
THE RE -APPROPRIATION OF UNEXPENDED CAPITAL APPROPRIATIONS;
ESTABLISHING THE COMMITTED FUND BALANCE FOR CAPITAL RESERVE; PROVIDING
FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE.
A motion to approve the Ordinance was offered by Commissioner Bloom and seconded
by Vice Mayor Ain.
Mr. Pegues reviewed highlights of the budget and recommended approval.
Mayor Weinberg opened the public hearing. There being no speakers, the public hearing
was closed.
No comments were provided by the City Commission.
The motion to approve the Ordinance on first reading passed unanimously by roll call vote
(6-0), with Commissioner Kruss absent.
4. ADJOURNMENT:
Commission, a motion t
o
Ellisa L. Horvath, MMC, City Clerk
Approved by the City Commission on October 6, 2026.
Page 2 of 2
AVENTURA CITY COMMISSION
SECOND BUDGET PUBLIC HEARING MINUTES
SEPTEMBER 15, 2026
5:01 p.m.
Aventura Government Center
19200 W. Country Club Drive
Aventura, FL 33180
1. CALL TO ORDER/ROLL CALL: The meeting was called to order by Mayor
Weinberg at 5:04 p.m. The roll was called and the following were present: Mayor Howard
S. Weinberg', Vice Mayor Clifford B. Ain, Commissioner Gustavo Blachman2,
Commissioner Amit Bloom, Commissioner Rachel S. Friedland3, Commissioner Paul A.
Kruss, Commissioner Cindy Orlinsky, City Manager Bryan Pegues, City Clerk Ellisa L.
Horvath, and City Attorney Robert Meyers. As a quorum was determined to be present,
the meeting commenced.
2. PLEDGE OF ALLEGIANCE: The Pledge was led by Vice Mayor Ain.
3. PUBLIC HEARINGS:
ORDINANCES - SECOND READING — 2026/2027 BUDGET:
Ms. Horvath read the following Ordinance title:
A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING AND
ADOPTING THE CITY OF AVENTURA AD VALOREM TAX OPERATING MILLAGE LEVY
RATE AT 1.7261 MILLS PER THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY
VALUE, WHICH AS A PERCENT (%) CHANGE OF ROLLED -BACK RATE OF 1.6918 MILLS
IS 2.03% ABOVE THE ROLLED -BACK RATE COMPUTED PURSUANT TO STATE LAW,
FOR THE 2026 TAX YEAR; PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE.
A motion to approve the Ordinance was offered by Vice Mayor Ain and seconded by
Commissioner Bloom.
Mr. Pegues reviewed the ad valorem tax rate, which had remained the same for the past
31 years, and recommended approval.
Participated via Zoom.
Participated via Zoom.
Participated via Zoom at 5:08 p.m.
Aventura City Commission Second Budget Public Hearing Minutes
September 15, 2026
Mayor Weinberg opened the public hearing. There being no speakers, the public hearing
was closed.
No comments were provided by the City Commission.
The motion to approve the Ordinance on second reading passed unanimously by roll call
vote and Ordinance No. 2026-21 was adopted.
Ms. Horvath read the following Ordinance title:
B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED
TENTATIVE OPERATING AND CAPITAL BUDGET, AS REVIEWED AND APPROVED BY
THE CITY COMMISSION AT THE MEETING HELD ON JULY 23, 2026 AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 2026/2027 FISCAL YEAR, PURSUANT TO SECTION
4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED
BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR
PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR
AMENDMENTS; PROVIDING FOR PROCEDURES REGARDING ENCUMBRANCES AND
THE RE -APPROPRIATION OF UNEXPENDED CAPITAL APPROPRIATIONS;
ESTABLISHING THE COMMITTED FUND BALANCE FOR CAPITAL RESERVE; PROVIDING
FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE.
A motion to approve the Ordinance was offered by Commissioner Kruss and seconded
by Commissioner Orlinsky.
Mr. Pegues reviewed highlights of the budget and recommended approval.
Mayor Weinberg opened the public hearing. There being no speakers, the public hearing
was closed.
The City Commission provided positive comments.
The motion to approve the Ordinance on second reading passed unanimously by roll call
vote and Ordinance No. 2026-22 was adopted.
4. ADJOURNMENT: There being no further business to come before the
Commission, a motion to adjourn was offered by Commissioner Orlinsky, seconded by
Commissioner Bloom, and unanimously approved; thus, adjourning the meeting at 5:19
p.m.
Ellisa L. Horvath, MMC, City Clerk
Approved by the City Commission on October 6, 2026.
Page 2 of 2
AVENTURA CITY COMMISSION
REGULAR WORKSHOP MINUTES
SEPTEMBER 24, 2026
9:00 a.m.
Aventura Government Center
19200 W. Country Club Drive
Aventura, FL 33180
1. Call to Order/Roll Call: The meeting was called to order by Mayor Weinberg at
10:37 a.m. The following were present: Mayor Howard S. Weinberg, Vice Mayor Clifford
B. Ain, Commissioner Gustavo Blachman', Commissioner Amit Bloom, Commissioner
Rachel S. Friedland2, Commissioner Paul A. Kruss, Commissioner Cindy Orlinsky, City
Manager Bryan Pegues, City Clerk Ellisa L. Horvath, and City Attorney Robert Meyers.
As a quorum was determined to be present, the meeting commenced.
2. Pledge of Allegiance: The Pledge was done at the School Governing Board
Meeting.
The following item was taken out of order:
Item 5: Review of Arts in Aventura Board Projects (City Manager): Mr. Pegues
provided a brief overview of the Board and projects.
Dr. Michael Jacobs, Chair — Arts in Aventura Board, and Luli Sulichin, Vice Chair — Arts
in Aventura Board, presented the Art Installation Project outlining the Katie Stout large
scale sculptures to be placed at designated locations throughout the City.
Dr. Jacobs and Ms. Sulichin additionally provided a brief overview of the additional
projects that the Board was working on including the following: Shakespeare in the Park
in conjunction with the high school production, Artist Residency Project with Aventura Mall
at The Abbey, Causeway Underpass Art Project utilizing a local artist and students using
paint on both sides and the columns of the underpass closest to Government Center,
Student Art — America 250 Project working with the K-8 and high school students, and a
comedian for the Arts & Cultural Center. It was noted that the finance for projects would
be based on donors and fundraising, without the need for City funds to be used.
Left the meeting at 11:32 a.m. during the Discussion of Legislative Priorities.
Left the meeting at 10:54 a.m. during Review of Arts in Aventura Board Projects. Returned to the meeting at 11:23
a.m. during the Discussion of Dates to Travel to Tallahassee for Legislative Session.
Aventura City Commission
Regular Workshop Minutes — September 24, 2026
The City Commission provided positive feedback for the item and provided input,
including providing sculptures for other areas as well as artist plaques for the pieces and
recognizing those who made the programs possible at a City Commission Meeting.
Mr. Pegues discussed the process for the Art Installation Project once consensus was
provided, including a tentative agreement with the artist, insurance, transport, pouring
concrete pads, and providing a public campaign.
City Manager Summary: It was the consensus of the City Commission for Mr.
Pegues to proceed with the Art Installation Project as presented.
3. Presentation: Lighting Variance Application - 21001 Biscayne Blvd. (City
Manager): Keven Klopp, Community Development Director, introduced the item for the
210 Office Building.
Pamela Butler, Development Coordinator — MG3 Group, and Melani Gonzalez, Architect
- MOMA Group, provided information on the vertical LED lighting for the project requiring
a variance.
Mr. Klopp clarified that the lighting would be a solid color, with the ability to change to
other solid colors.
The City Commission discussed the item including confirmation that it be soft lighting that
would not affect those at the hospital.
Mr. Pegues and Mr. Klopp recommended that the item proceed.
City Manager Summary: It was the consensus of the City Commission for the
item to be placed on the November City Commission Meeting Agenda.
4. Presentation: Proposed Vacation of NE 208 Terrace between NE 28 Avenue
and West Dixie Highway (City Manager): Keven Klopp, Community Development
Director, presented information on the projects and owners in the area including the
cohesive desire of all parties involved for the area to be improved. The concept of vacating
NE 208th Terrace was discussed, as it was deemed to be an unnecessary right of way.
Ideas of a development agreement, conditional use, private/public partnership, and
considerations for the City were discussed.
The City Commission discussed the item, including that the concept had been done
before with 210 Street, doing what was beneficial for the City, and if 208th Terrace was
not necessary for the City to get what it would want there.
Mr. Pegues requested support for the idea and consensus to initiate with the affected
parties.
City Manager Summary: It was the consensus of the City Commission to
empower Mr. Pegues and Mr. Klopp to move forward.
Page 2 of 4
Aventura City Commission
Regular Workshop Minutes — September 24, 2026
5. Review of Arts in Aventura Board Projects (City Manager): This item was
discussed earlier in the meeting.
6. Discussion: Dates to Travel to Tallahassee for Legislative Session (City
Manager): Mr. Pegues reported on the legislative session scheduled for March/April 2027
and proposed several dates in January and February for the City Commission to travel to
Tallahassee.
City Manager Summary: It was the consensus of the City Commission for Mr.
Pegues to schedule traveling to Tallahassee the week of February 8, 2027, with target
dates of February 8 and 9.
7. Discussion: Legislative Priorities (City Manager): Mr. Pegues reported on the
prior year's priorities and the addition of certain ideas for the 2027 legislative priorities
including the following: infrastructure projects related to the schools, hurricane hardening
area/emergency area, and stormwater related items.
The City Commission provided input on the item including the following: school related
items, urging the legislature to implement Amendment #3 without changes if it is passed
by the voters, hurricane emergency operations center for Aventura, funds for the Police
Department, no restriction for local governments regarding FLOCK cameras, preserving
local rights, business tax receipts, and increasing the safety/security of the community
with a more robust marine patrol.
Mr. Meyers provided comments on the property tax reform amendment, how some cities
were addressing it with raised millage rates, and what the legislature could do after the
third year.
Mr. Pegues reported on the informational campaign being done to educate the voters
about Amendment #3 (property tax reform).
City Manager Summary: It was the consensus of the City Commission for Mr.
Pegues to prepare the 2027 Legislative Priorities, based on the feedback given, and
placed on a City Commission Meeting Agenda for approval.
8. Discussion: 2026 Ethics Training Dates (City Attorney): Mr. Meyers reported
on the requirement for annual ethics training and discussed opportunities available to the
City Commission for the training.
City Manager Summary: It was the consensus of the City Commission for Mr.
Meyers to provide the usual annual ethics training sessions for members of the City
Commission following the City Commission Workshops scheduled for October 15, 2026
and November 19, 2026.
9. City Clerk's Annual Review: Vice Mayor Ain recommended an approximate
4.34% increase and $15,000 bonus effective October 1, 2026 for Ms. Horvath.
Page 3 of 4
Aventura City Commission
Regular Workshop Minutes — September 24, 2026
The City Commission discussed the item and provided positive feedback on Ms.
Horvath's performance.
City Manager Summary: It was the consensus of the City Commission to provide
Ms. Horvath with an increase and bonus as recommended by Vice Mayor Ain.
10. City Manager's Annual Review: Vice Mayor Ain recommended an approximate
11.55% increase and $15,000 bonus effective October 1, 2026 for Mr. Pegues.
The City Commission discussed the item and provided positive feedback on Mr. Pegues'
performance.
City Manager Summary: It was the consensus of the City Commission to provide
Mr. Pegues with an increase and bonus as recommended by Vice Mayor Ain.
The following additional items were discussed:
Mr. Pegues provided an update on the pedestrian bridge from the Brightline/train station
to Aventura with a possible amendment to the original agreement to be done.
11. Adjournment: There being no further business to come before the City
Commission, the meeting was adjourned by consensus at 12:00 p.m.
Ellisa L. Horvath, MMC, City Clerk
Approved by the City Commission on October 6, 2026.
Page 4 of 4
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Bryan Pegues, City Manager
DATE: October 2, 2026
SUBJECT: Resolution to Approve Surplus Property
October 6, 2026 City Commission Meeting Agenda
RECOMMENDATION
It is recommended that the City Commission approve the designated item as outlined in
the attachment and owned by the City of Aventura, declared Surplus Property as per City
of Aventura APDP, Chapter 6, Subsection 5, Page 1, as the described item has met the
requirements to be declared as such.
CITY OF AVENTURA RESOLUTION NO. 2026-_
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA DECLARING CERTAIN PROPERTY LISTED
UNDER THE ASSETS OF THE CITY AS SURPLUS TO THE NEEDS OF
THE CITY; DESCRIBING THE MANNER OF DISPOSAL; AUTHORIZING
THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY
OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, the City Manager desires to declare certain property as surplus to the
needs of the City; and
WHEREAS, Ordinance No. 2000-09 provides that all City -owned property that has
been declared surplus cannot be disposed of prior to the preparation and formal approval
of a resolution by the City Commission.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Section 1. The above recitals are hereby confirmed and adopted herein.
Section 2. The property listed on Exhibit "A" has been declared surplus and is
hereby approved for disposal.
Section 3. The City Manager is authorized to dispose of the property listed on
Exhibit "A" through a public auction, sale, trade-in, transfer to other governmental agency
or, if of no value, discarded.
Section 4. The City Manager is hereby authorized to do all things necessary to
carry out the aims of this Resolution.
Section 5. 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 Gustavo Blachman
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Paul A. Kruss
Commissioner Cindy Orlinsky
Vice Mayor Clifford B. Ain
Mayor Howard S. Weinberg
City of Aventura Resolution No. 2026 -
PASSED AND ADOPTED this 6th day of October, 2026.
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
CITY OF AVENTURA
POLICE DEPARTMENT
MEMORANDUM
TO: Bryan Pegues, City Manager
FROM: Michael Bentolila, Chief of Police
DATE: September 29, 2026
SUBJECT: Surplus Property
I would like to have the listed item, owned by the City of Aventura, declared Surplus
Property as per City of Aventura APDP, Chapter 6, Subsection 5, Page 1, as the
described item has met the requirements to be declared as such.
Due to a recent K-9 retirement I am requesting that K9 Angus, who was assigned to
Officer Jason Williams, be declared surplus. Due to age, Angus is unable to function as
an active duty K9.
I am also requesting that K9 Angus have his ownership transferred from the City of
Aventura to Officer Jason Williams. We have done this in the past with all other K9s and
their handlers.
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Bryan Pegues, City Manager >1
BY: Michael Bentolila, Chief of Police
DATE: October 2, 2026
SUBJECT: Disbursement of Police Federal Forfeiture Funds
October 6, 2026 City Commission Meeting Agenda
RECOMMENDATION
Police Federal Forfeiture Fund Expenditure Recommendation
It is recommended that the City Commission approve, via the below motion, the
expenditure of Police Federal Forfeiture Funds in the amount of up to $72,000 for the
purchase of one electric vehicle with police emergency equipment. Purchasing this model
will also include free charging for one full year and the full self -driving feature as well.
"A MOTION AUTHORIZING THE APPROPRIATION OF UP TO $72,000 FROM THE POLICE FEDERAL
FORFEITURE FUNDS FOR THE PURCHASE OF ONE ELECTRIC VEHICLE, IN ACCORDANCE WITH
THE CITY MANAGER'S MEMORANDUM."
This purchase is intended to enhance the operational capabilities, efficiency, and
effectiveness of the Aventura Police Department, along with testing the viability of an
electric vehicle for unmarked and potentially marked vehicles in the future.
The purchase of one electric vehicle ($72,000) will establish a pilot initiative allowing the
Department to evaluate the operational effectiveness, reliability, range, maintenance
requirements, and overall cost of ownership of electric vehicles within a municipal law
enforcement environment. The vehicle will provide the Department with measurable data
to determine the suitability of electric vehicle technology for future fleet modernization
while also reducing fuel consumption and vehicle emissions.
This expenditure supports the Department's continuing efforts to modernize its equipment
and technology, improve operational efficiency, enhance public -safety capabilities, and
provide personnel with resources that support the effective delivery of law enforcement
services.
All expenditures will be made in accordance with applicable Federal Equitable Sharing
and Federal Forfeiture Fund requirements and are intended to supplement and enhance
existing law enforcement resources.
If you have any questions, please feel free to contact me.
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Bryan Pegues, City Manager
g � g
DATE: October 2, 2026
SUBJECT: Recommendation to Approve Work Authorization No. 5 with Currie
Sowards Aguila Architects for Design Development, Construction
Documents, Bidding and Permitting, and Construction Administration
Services for Proposed Don Soffer Aventura High School
October 6, 2026 City Commission Meeting Agenda
RECOMMENDATION
It is recommended that the City Commission authorize the City Manager to execute Work
Authorization No. 5 with Currie Sowards Aguila Architects in an amount not to exceed
$4,751,949 for Professional Architectural and Engineering Services for Design
Development, Construction Documents, Bidding and Permitting, and Construction
Administration.
BACKGROUND
Currie Sowards Aguila Architects will provide professional architectural, engineering, and
related services for the development of the new Don Soffer Aventura High School.
The City Commission previously authorized the Schematic Design phase of the Project.
This Work Authorization carries the Project from the approved Schematic Design through
completion of construction and includes the following phases:
Design Development — development of the approved schematic design into
coordinated architectural, structural, mechanical/electrical/plumbing/fire protection,
civil, landscape, and interiors documents, including theatrical, acoustical, and
audio/visual design.
• Construction Documents — preparation of complete, permit- and bid -ready drawings
and technical specifications for all disciplines.
• Bidding and Permitting — support during procurement and agency permitting,
including responses to bidder questions and permit review comments.
• Construction Administration — submittal and RFI review, site observation, and
project close-out support through completion of construction.
Basic services include architectural, structural, and MEP/FP engineering. Additional
services include civil engineering, interiors, landscape architecture, theatrical, acoustical,
audio/visual, and specifications, together with an allowance for reimbursable expenses.
The fee is summarized below; the detailed fee schedule is attached.
Phase
Basic Services
Additional '
Services
Total
Design Development
$931,118
$63,751
$994,869
Construction Documents
$1,773,101
$277,292
$2,050,393
Bidding & Permitting
$290,757
$19,400
$310,157
Construction Administration
$1,171,055
$150,475
$1,321,530
Reimbursable Expenses
—
$75,000
$75,000
TOTAL
$4,166,031
$585,918
$4,751,949
Staff went through a negotiation phase with Currie Sowards Aguila Architects, reviewing
the proposed scope, level of effort, and fee for each discipline and phase of the work.
Based on those negotiations, staff believes that the revised fee of $4,751,949 is
reasonable and fair for the Project.
CITY OF AVENTURA RESOLUTION NO. 2026-_
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, AUTHORIZING THE CITY MANAGER TO
EXECUTE THE ATTACHED WORK AUTHORIZATION NO. 5 IN THE
AMOUNT NOT TO EXCEED $4,751,949.00 FOR DESIGN
DEVELOPMENT, CONSTRUCTION DOCUMENTS, BIDDING AND
PERMITTING, AND CONSTRUCTION ADMINISTRATION SERVICES
FOR THE PROPOSED AVENTURA HIGH SCHOOL BY AND BETWEEN
THE CITY OF AVENTURA AND CURRIE SOWARDS AGUILA
ARCHITECTS; PROVIDING FOR IMPLEMENTATION; AND PROVIDING
FOR AN EFFECTIVE DATE.
WHEREAS, the City of Aventura ("City") desires to complete the design,
permitting, and construction of the Proposed Aventura High School (the "Project"); and
WHEREAS, the City Commission previously authorized Schematic Design
services for the Project with Currie Sowards Aguila Architects; and
WHEREAS, City staff conducted negotiations with Currie Sowards Aguila
Architects regarding the scope and fee for Design Development, Construction
Documents, Bidding and Permitting, and Construction Administration services for the
Project, and staff believes that the revised fee of $4,751,949.00 is reasonable and fair for
the Project; and
WHEREAS, the City Commission finds that this Resolution is in the best interest
and welfare of the residents of the City.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA:
Section 1. That each of the above -stated recitals are hereby adopted,
confirmed, and incorporated herein.
Section 2. That the City Manager is hereby authorized to execute the attached
Work Authorization No. 5 in the amount not to exceed $4,751,949.00 for professional
services by and between the City of Aventura and Currie Sowards Aguila Architects.
City of Aventura Resolution No. 2026 -
Section 3. That the City Manager is authorized to do all things necessary to
carry out the aims of this Resolution.
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 Gustavo Blachman
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Paul A. Kruss
Commissioner Cindy Orlinsky
Vice Mayor Clifford B. Ain
Mayor Howard S. Weinberg
PASSED AND ADOPTED this 6th day of October, 2026.
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
C
CS C
CURRIE SOWARDS AGUILA
A R C H I T E C T S
September 28, 2026
Jess M. Sowards, AIA, LEED AP, Principal
Jose (JJ) F. Jaramillo, AIA, LEED AP, Principal
AGREEMENT FOR PROFESSIONAL SERVICES
Mr. Jake Ozyman PE, PMP
Public Works and Transportation Director
City of Aventura
19200 West Country Club Drive
Aventura, Florida 33180
Re: New Don Soffer Aventura High School — Work Authorization #005 — Construction Documents
through Construction Administration
Project No: 250603
RFQ No. 2025-04
PW-2025-1
Dear Mr. Ozyman,
This confirms your request for CURRIE SOWARDS AGUILA ARCHITECTS (the Architect) to provide
professional architectural/engineering services for the above -referenced Project as detailed herein for
City of Aventura (the Client).
Any provisions within this agreement that contradicts with the master professional services agreement
with the Client (CITY) dated September 2, 2025, the master agreement prevails.
ARTICLE 1: DESCRIPTION OF PROFESSIONAL SERVICES
1.1. The services generally consist of:
Architectural, engineering and speciality consultant services for an new 137,000 square feet
high school located immediately west of the existing Don Soffer High School at 3151 NE 213rd
Street, Aventura, FL. 33180. This Work Authoriation (WA) will focus on the Construction
Documents through Construction Administration Phases of the project and is based on the
schematic design drawings provided to the Client (CITY).
1.2. The services will include the following phases (see Exhibit "A"):
a. Design development
b. Construction documents
c. Permitting assistance/coordination
d. Bidding services
e. Construction administration
1.3. The following items are not a part of this Agreement, but may be added for an additional fee if requested:
Architecture, Planning, Interiors, Sustainable Design I AR0013205
185 NE 4th Avenue, Suite 101, Delray Beach, FL 33483 T 561-276-4951 www.csa-architects.com
a. Threshold or special inspections
b. Cost estimates
ARTICLE 2: CLIENT -PROVIDED ITEMS (some terms may not apply)
2.1 The Client shall provide the Architect with a geotechnical analysis (soils report) and a certified
engineer's recommendation for use in the design of the structure.
2.2 The Client shall provide the Architect with percolation tests and analysis for use in the design of
the drainage requirements as required by code.
2.3 The Architect shall be entitled to rely on the accuracy and completeness of the information
provided by the Client, without independent verification of the same.
FA11AI[SI*E 9:1V
3.1 Professional fees for the services described in Article 1 of this Agreement shall be:
Four Million, Seven Hundred and Fifty -One Thousand Nine Hundred and Forty -Nine Dollars and
No Cents (4,751,949.00)
Project Phases
Design Development
$ 982,143.00
Construction Documents
$ 1,855901.00
Bidding and Permitting
$ 310,157.00
Construction Adminstration
$ 1,231,030.00
Civil Engineering
$ 347,718.00
Reimbursable Expenses
Total
$ 25,000.00
$ 4,751,949.00
3.2 A retainer $0.00 in the amount of will be required, upon execution of this Agreement, in order to
begin. The retainer portion of the fee will be applied to the final invoice.
3.3 Direct project expenses (reimbursable expenses) are in addition to compensation described in
Article 3.1 above and include, but are not limited to, actual expenditures made by the Architect
or its consultants in the interest of the Project as follows:
a. Reproductions at cost.
b. In-house black and white plotting at the rate of $2.00 per sheet
c. In-house color plotting at the rate of $12.00 per sheet
d. Mail, shipping, and courier service at cost.
e. Permit fees or agency review fees.
f. Automobile travel at the rate of $0.72 per mile, plus tolls if applicable.
Page 2 of 9
3.4 Payment on account of services rendered, including direct project expenses incurred, shall be made
monthly upon presentation of the Architect's invoice of professional services. Should any portion of
the invoice be in dispute, all other portions shall be paid per the terms of this Agreement. Any billing
concerns shall be submitted in writing by the Client to the Architect, describing the disputed portion
of the invoice in detail for discussion and resolution. If the Client fails to provide written objections to
the invoice within fifteen (15) days of the invoice date, it will be deemed that there are no objections,
or objections are waived.
3.5 Payment on account of the Architect's services, as well as any direct project expenses, shall be made
within thirty (30) days of invoice date for services rendered and/or expenses incurred.
3.6 Payments due the Architect and unpaid past sixty (60) days shall bear interest at the rate of 1 %2 percent
per month for unpaid portions of the work.
ARTICLE 4: CHANGE IN SERVICES
4.1 Change in the services to be performed by the Architect or the Architect's consultants may be
accomplished after execution of this Agreement, without invalidating the Agreement, by mutual
agreement and execution of a written Change in Services Authorization.
4.2 Any change in Services shall be invoiced at an agreed to Lump Sum Fee for the work described, or in
the absence of an established fee, the current fee structure shall apply. The firm's current hourly rates
are as follows:
a. Sr. Principal
$325.00
b. Principal
$275.00
c. Architect/Engineer
$255.00
d. Sr. Project Manager
$225.00
e. Project Manager
$175.00
f. CADD/Drafter/Modeler II
$155.00
g. CADD/Drafter/Modeler I
$125.00
h. Intern/Support
$103.00
i. Clerical/Support
$ 90.00
4.3 Additional services requested to be performed by outside consultants' basic services will be invoiced
at cost plus and administrative fee of Five (5%) percent.
4.4 If any of the following circumstances affect the Architect's services for the Project, the Architect shall
be entitled to an appropriate adjustment in the Architect's schedule and compensation.
a. Clients' change in instruction or approval, which requires revisions to completed services.
b. Changes or revisions in code, laws, regulations, or official interpretations which necessitate
changes to completed services.
c. Decisions or direction required by the Client not clearly or completely transmitted to the
Architect in a timely manner.
d. Significant change in the Project, including, but not limited to, size, quality, complexity, the
Client's schedule, or budget.
Page 3 of 9
e. Failure of performance on the part of the Client or the Client's consultants.
f. Preparation for and attendance at dispute resolution proceedings or a legal proceeding
except where the Architect is a party thereto.
ARTICLE 5: OWNERSHIP OF DOCUMENTS
5.1 Drawings, specifications, and other documents, including those in electronic form, prepared by the
Architect and the Architect's consultants are Instruments of Service for use solely with respect to this
Project. The Architect and the Architect's consultant shall be deemed the authors and Clients of their
respective Instruments of Service and shall retain all common law, statutory and other reserved rights,
including copyrights.
5.2 Upon execution of this Agreement, the Client shall have the right to reproduce the Architect's
Instrument of Service solely for the purpose of constructing, using, and maintaining the Project,
provided that the Client shall comply with all obligations, including prompt payment of all sums when
due, under this Agreement.
5.3 The Client shall not use the Instruments of Service for future additions or alterations to this Project or
other projects unless the Client obtains the prior written agreement of the Architect and the Architect's
consultants. Any unauthorized use of the Instruments of Service shall be at the Client's sole risk and
without liability to the Architect and the Architect's consultant.
0:i1[yRX:31r9�:]1/I1►/_llINL[0]:�i11y»►�y[el01
6.1 If the Client fails to make payment for services or otherwise materially defaults under the terms of this
Agreement, the Architect, at its option, may declare this Agreement in default and may either
terminate the Agreement or suspend the work. If the Architect elects to terminate this Agreement,
the Architect shall provide the Client with written notice of termination as stipulated herein.
6.2 Termination for Cause: Either party may terminate this Agreement upon seven (7) days' written notice.
The party initiating the termination notice must provide the other with a reasonable opportunity to
cure, but in no event more than ten (10) calendar days from receipt of written notice.
6.3 Termination of Architectural Services Not -for -Cause: The Client may terminate the Architect without
cause upon seven-day written notice of termination. In the event of termination without cause, the
Architect shall be compensated for all services rendered through the date of receipt of written
termination notice in accordance with the terms of this Agreement.
6.4 Termination of Professional Services with the Client Not -for -Cause: The Architect may terminate
professional Services with the Client, without cause, upon no less than forty-five (45) calendar days'
written notice.
ARTICLE 7 - MISCELLANEOUS PROVISIONS
7.1 The Architect shall maintain an errors and omissions policy for the duration of the project in an amount
of not less than One Million Dollars ($1,000,000.00). In recognition of the relative risks and benefits
Page 4 of 9
of the project to both the Client and the Architect, the risks have been allocated such that the Client
agrees, to the fullest extent permitted by law, to limit the liability of the Architect to the Client for any
and all claims, losses, costs, damages of any nature whatsoever or claims expenses from any cause or
causes, including attorney's fees and costs and expert -witness fees and costs, so that the total
aggregate liability of the Architect to the Client shall not exceed the Architects limits of coverage of its
professional liability policy which is One Million Dollars ($1,000,000.00) and No Cents. A Certificate of
Insurance will be provided to the Client at or prior to the execution of this Agreement. It is intended
that this limitation apply to any and all liability or cause of action, however alleged or arising, unless
otherwise prohibited by law. No action or liability shall arise against the Architect for monetary
damages, consequential damages, or lost profit above the limited amount.
7.2 The following text and font size are required by Florida Statutes.
PURSUANT TO §558.0035 FLORIDA STATUTES AN INDIVIDUAL
EMPLOYEE OR AGENT OF CURRIE SOWARDS AGUILA ARCHITECTS, INC.
CANNOT BE HELD INDIVIDUALLY LIABLE FOR DAMAGES RESULTING
FROM NEGLIGENCE OCCURRING WITHIN THE COURSE AND SCOPE OF
THIS PROFESSIONAL SERVICES CONTRACT OR THE PERFORMANCE OF
PROFESSIONAL SERVICES HEREUNDER. BY SIGNING THIS AGREEMENT,
YOU HAVE ACCEPTED THIS LIMITATION OF LIABILITY.
7.3 Betterment — If due to the Consultant's negligence, a required item or component of the project is
omitted from the Consultant's construction documents, the Consultant shall not be responsible for
paying the cost required to add such item or component to the extent that such item or component
would have been required and included in the construction documents. In no event will the Consultant
be responsible for any cost or expense that provides betterment or upgrades or enhances the value of
the project.
7.4 In an effort to resolve any conflicts that arise during the design and construction of the project, or
following the completion of the project, the Client and the Architect agree that all disputes between
them arising out of or relating to this Agreement, or the Project shall be submitted to non -binding
mediation unless the parties mutually agree otherwise. The Client and the Architect further agree to
include a similar mediation provision in all agreements with independent contractors or consultants
retained for the project and to require all independent contractors and consultants also to include a
similar mediation provision in all agreements with their subcontractors, thereby providing for
mediation as the primary method for dispute resolution between the parties to all agreements.
7.5 Certificate of Merit: The Client shall make no claim for professional negligence, either directly or by
way of a cross complaint against the Architect unless the Client has first provided the Architect with a
written certification executed by an independent architect currently practicing in the same discipline
as the Architect in the State of Florida. This certification shall: a) contain the name and license number
of the certifier; b) specify the acts or omissions that the certifier contends are not in conformance with
the standard of care for an architect performing professional services under similar circumstances; and
c) state in detail the basis for the certifier's opinion that such acts or omissions do not conform to the
Page 5 of 9
standard of care. This certificate shall be provided to the Architect not less than thirty (30) calendar
days prior to the presentation of any claim or the institution of any arbitration, mediation, or judicial
proceeding. This Certificate of Merit clause will take precedence over any existing state law in force
at the time of the claim or demand for mediation or proceeding.
7.6 This Agreement shall be governed by the laws of the State of Florida. Venue for any proceedings
between the Architect and the Client shall take place in Palm Beach County, Florida.
7.7 Delays: The Client agrees that the Architect is not responsible for damages arising directly or indirectly
from any delays for causes beyond the Architect's control. For purposes of this Agreement, such
causes include, but are not limited to, strikes or other labor disputes; severe weather disruptions or
other natural disasters; fires; riots; war or other emergencies or acts of God; failure of any
governmental agency to act in a timely manner; failure of performance by the Client or the Client's
consultants; or discovery of any hazardous substances or differing site conditions. In addition, if the
delays resulting from such causes increase the cost or time required by the Architect to perform its
services in an orderly and efficient manner, the architect shall be entitled to an equitable adjustment
in schedule and/or compensation.
7.8 Upon execution of this Agreement, the Client agrees to allow the Architect the right to photograph the
completed project and to publish photos in the promotion of the Architect's practice through
advertising, public relations, brochures, award competitions, or other marketing materials desired by
the Architect. The material used by the Architect shall not have any confidential or proprietary
information released if the Client has previously advised the Architect not to divulge said information.
7.9 This written Agreement represents the entire and integrated Agreement between the Client and the
Architect and supersedes all prior negotiations or agreements, either written or oral. This
Agreement may be amended only if agreed to by both parties, in writing.
7.10 This Agreement is deemed effective only upon execution by both parties. If full execution is not
accomplished within forty-five (45) days from the date indicated on page one of this Agreement, the
offer set forth by tendering a signed copy of this Agreement shall be null and void.
7.11 Any term or provision of this Agreement found to be invalid under any applicable Statute or rule of
law shall be deemed omitted, and the remainder of this Agreement shall remain in full force and
effect.
7.12 This Agreement may be executed in counterparts. A signed email or fax copy of this Agreement shall
be valid as an equal.
7.13 Any required or permitted notices shall be given by Certified Mail (RRR), hand delivery, or courier
with signed receipt. Notices shall be given to the following addresses (either party may change its
address for notices by giving notice in accordance with this provision):
Page 6 of 9
AS TO CI IFNT
AS TO ARCHITECT
Currie Sowards Aguila Architects
185 NE 4th Avenue, Suite 101
Delray Beach, FL 33483
September 28, 2026
Dated: Dated:
Client Signature
Printed name and title.
000s�„IA�aA0
Jess Sowards���
Architect Signature
Jess M. Sowards, AIA, LEED AP, President
Printed name and title.
Note: The above signator has the authority as Client, or authorized Agent for the Client, to sign this Agreement for
Professional Services. If Agent, letter of authorization from Client must be provided. The Architect has the right
to rely on these facts without legal or other independent verification measures.
Page 7 of 9
EXHIBIT
•
MECHANICAL ENGINEERING
"A"
• •
❑X ❑
ELECTRICAL ENGINEERING
❑X
❑
PLUMBING ENGINEERING
❑X
❑
TELECOMMUNICATION/DATA DESIGN
❑
❑X
Coordination with CSUSA
STRUCTURAL ENGINEERING
❑X
❑
CIVIL ENGINEERING
❑X
❑
LANDSCAPE ARCHITECTURE
❑X
❑
IRRIGATION DESIGN
❑X
❑
INTERIOR DESIGN
❑X
❑
Colors/materials selected by committee
TRAFFIC ENGINEERING
❑
❑X
ENVIRONMENTAL IMPACT ANALYSIS
❑X
❑
ACOUSTICAL ANALYSIS
❑X
❑
BOUNDARY/TOPOGRAPHY/TREE SURVEYS
❑X
❑
SOILS REPORT/RECOMMENDATIONS
❑
❑X
COMMISSIONING
❑
❑X
COST ESTIMATING
❑
❑X
KITCHEN DESIGN
❑
❑X
Provided by Charter School USA vendor
LEED/SUSTATINABLE CERTIFICATION
❑
❑X
BUILDING INFORMATION MODELING
❑X
❑
ASBESTOS SURVEY
❑
❑X
EXISTING BUILDING SURVEYS
❑
❑X
PROGRAMMING
❑
❑X
SITE PLAN APPROVAL
❑X
❑
RENDERINGS
❑X
❑
REZONING
❑
❑X
ABANDONMENTS
❑
❑X
CONDITIONAL USE
❑
❑X
SCHEDULING
❑
❑X
CONSTRUCTION DOCUMENTS
❑X
❑
BOOK SPECIFICATIONS
❑X
❑
CONTRACTOR SELECTION ASSISTANCE
❑
❑X
BIDDING EVALUATIONS & RECOMMENDATIONS
❑X
❑
COASTAL CONSTRUCTION PERMITTING
❑
❑X
PERIODIC CONSTRUCTION ADMINISTRATION
❑X
❑
ON -SITE PROJECT REPRESENTATION
❑
❑X
SHOP DRAWING REVIEW
❑X
❑
AS -CONSTRUCTED RECORD DRAWINGS
❑
❑X
LIFE CYCLE COST ANALYSIS
❑
❑X
MEASURED DRAWINGS
❑
❑X
PAYMENT APPLICATION REVIEW
❑X
❑
Page 8 of 9
PUNCHLIST/CLOSE-OUT
❑X
❑
PHOTOGRAPHY
❑
❑X
POST OCCUPANCY EVALUATION
❑
❑X
WARRANTY SURVEY
❑
❑X
Page 9 of 9
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission (ACES Governing Board)
FROM: Bryan Pegues, City Manager
BY: Melissa Cruz, Finance Director
DATE: October 2, 2026
SUBJECT: Special Purpose Financial Report for the Aventura City of Excellence
School (ACES) for the Fiscal Year Ended June 30, 2026
October 6, 2026 City Commission 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, 2026 AND TO ACCEPT FOR FILING THAT LETTER DATED
SEPTEMBER 30, 2026 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 2, 2026 along with our memorandum. In addition, letters dated September 30,
2026 ("Attachment 1") from our auditors — Citrin Cooperman & Company, LLP were
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 6th Commission Meeting. In
addition, the auditors have requested that their letters ("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 me prior to the meeting.
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission (ACES Board of Directors)
FROM: Bryan Pegues, City Manager
BY: Melissa Cruz, Finance Director
DATE: October 2, 2026
SUBJECT: Aventura City of Excellence School (the "School") Special Purpose
Financial Report for the Fiscal Year Ended June 30, 2026
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, 2026
(attached). This Report encompasses the School's 23rd 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, 2026,
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 24).
Please note that on page 24, revenue and expenditures (Actual Amounts GAAP Basis
Column) aggregated $13,659,358 and $14,719,846, respectively. The difference
between revenue and expenditures of ($1,060,488) combined with the other financing
sources of $1,016,442 results in a decrease in fund balance from $163,362 to $119,316
1
at June 30, 2026. As indicated under the Financial Highlights section of the MD&A, the
School's current fund balance decreased from $163,362 in the prior year to $119,316.
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 9) is reconciled to the Balance Sheet (page 11) on the
Reconciliation of the Balance Sheet — Governmental Fund to the Statement of Net
Position on page 12. Similarly, the Statement of Activities (page 10) 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 13.
The auditor letter dated September 30, 2026 is also required to be distributed to the City
Commission by generally accepted auditing standards and was therefore attached to
the October 6, 2026 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 6th City Commission
Meeting.
Upon your review of this memorandum, please contact me with any questions you may
have.
Attachment 1
Citrin Cooperman & Company, LLP
Certified Public Accountants
CITRII COOPERMAN'
6550 N Federal Hwy, 4th Floor
Fort Lauderdale, FL 33308
T: 954.771.0896 F 954.938.9353
citrincooperman.com
September 30, 2026
To the Board of Directors
Aventura City of Excellence Charter School
Miami, Florida
We have audited the financial statements of the governmental activities and each major fund of Aventura City of
Excellence Charter School (the "School") for the year ended June 30, 2026. 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 17, 2026. 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. The School adopted GASB
Statement No. 103, Financial Reporting Model Improvements, and GASB Statement No. 104, Disclosure of Certain
Capital Assets, during the year ended June 30, 2026 which did not require any material changes to the financial
statements. 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 orthe 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 10, 2026.
"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 Limited
(MGNL). All the firms associated with MNA arc 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
CITRIN COOPERMAN@
Aventura City of Excellence Charter School
September 30, 2026
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 FAatte.rs
We applied certain limited procedures to management's discussion and analysis, which is 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 City of Commissioners and management of
Aventura City of Excellence Charter School and the City, and is not intended to be, and should not be, used by
anyone other than these specified parties.
Very truly yours,
CITRIN COOPERMAN & COMPANY, LLP
"Citrin Cooperman" is the brand under which Citrin Cooperman & Company, LLP, a licensed independent CPA firm, and Citrin Cooperman Advisors LAC serve clients'
business needs.' he 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.
Aventura City of Excellence School
(A Special Revenue Fund of the
City of Aventura, Florida)
Basic Financial Statements
For the Year Ended June 30, 2026
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) 4-8
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 Changes in Fund Balance -
Governmental Fund to the Statement of Activities 14
Notes to Financial Statements 15-23
Required Supplementary Information (Not Covered by Independent Auditor's Report)
Schedule of Revenues, Expenditures and Changes in Fund Balance
Budget and Actual - General Fund 24
Notes to Budgetary Comparison Schedules 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 Financial Statements
Performed in Accordance with Government Auditing Standards 26-27
Management Letter Required by Chapter 10.850 of the Rules of the 28-29
Auditor General of the State of Florida
Citrin Cooperman & Company, LLP
CITRIN COOPERMANCertified Public Accountants
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
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
(the "City") as of and for the year ended June 30, 2026, 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, 2026, 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 ("GAAS") 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 ofMatter
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, 2026, and the changes in its financial position, for the year then ended, in
accordance 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 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
CITRINCOOPERMAN
Responsibilities ofManagement 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 GAAS 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 GAAS 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 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.
2
JCitrin 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 the budgetary comparison information on pages 24 and
25 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 GAAS,
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 10,
2026, 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 10, 2026
"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 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.
3
MANAGEMENT'S DISCUSSION
AND ANALYSIS
Aventura City of Excellence School
Management's Discussion and Analysis
June 30, 2026
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 financial statements this narrative
overview and analysis of the financial activities of the School for the years ended June 30, 2026 and
2025.
Management's discussion and analysis is included at the beginning of the School's 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
financial statements.
Financial Highlights
Our basic financial statements provide these insights into the results of this year's operations.
As of June 30, 2026, the School's fund balance was $ 119,316, as
compared to $ 163,362 as of June 30, 2025.
As of June 30, 2026, the School had a net position of $ 1,625,333, as
compared to a net position of $ 1,716,679 as of June 30, 2025.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the School's financial
statements. The School's financial statements are comprised of three components: 1) government -
wide financial statements, 2) fund financial statements, and 3) notes to the financial statements.
Government -Wide Financial Statements: The government -wide 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, 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.
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).
21
Aventura City of Excellence School
Management's Discussion and Analysis
June 30, 2026
Overview of the Financial Statements (continued)
The government -wide financial statements include all government 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 financial statements can be found on pages 9 and 10 of this report.
Fund 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, like other
state and local governments, uses fund accounting to ensure and demonstrate compliance with
finance -related legal requirements.
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 fund 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 changes in fund balance provide a reconciliation to facilitate this
comparison between governmental funds and governmental activities.
The School maintains one 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 School adopts an annual budget for its governmental fund. A budgetary comparison schedule
has been provided for the General Fund to demonstrate compliance with the budget.
The governmental fund financial statements can be found on pages 11 through 14 of this report.
Notes to 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 financial statements can be found on pages 15 through 23 of this report.
Financial Summary and Detailed Analysis
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 $ 1,625,333 at the close of the most recent fiscal year.
5
Aventura City of Excellence School
Management's Discussion and Analysis
June 30, 2026
Government -Wide Financial Analysis (continued)
Our analysis in the table below focuses on the net position of the School's governmental activities:
Aventura City of Excellence School
Net Position
June 30,
June 30,
2026
2025
Variance
Assets:
Current and other assets
$ 830,697
$ 1,192,605
$ (361,908)
Capital assets, net
1,665,537
1,604,755
60,782
Total assets
2,496,234
2,797,360
(301,126)
Liabilities:
Other liabilities
711,381
1,029,243
(317,862)
Long-term liabilities
159,520
51,438
108,082
Total liabilities
870,901
1,080,681
(209,780)
Net Position:
Net investment in capital assets
1,585,321
1,604,755
(19,434)
Unrestricted
40,012
111,924
(71,912)
Total net position
$ 1,625,333
$ 1,716,679
$ (91,346)
Current and other assets decreased mainly due to less program revenues mainly associated with the
now -lapsed ESSER grant program. Capital assets, net of accumulated depreciation, increased by
$ 60,782, mainly due to additions of $ 268,352 for computer equipment and school campus
improvements, offset by current year depreciation expense of $ 207,570. Other liabilities decreased
due to a decline in accounts payable and in the amount owed to the City for shared expenses. Long-
term liabilities increased primarily due to the new note payable borrowing of $ 121,470, of which
$ 80,216 remained outstanding at June 30, 2026.
Governmental Activities: The School's overall net position decreased $ 91,346 from the prior fiscal
year. The reasons for this overall decrease are discussed in the following section for governmental
activities.
Aventura City of Excellence School
Change in Net Position
June 30,
June 30,
2026
2025
Variance
Revenues and transfers:
Program revenues:
Charges for services
$ 314,529
$ 278,453
$ 36,076
Operating grants and contributions
498,628
2,016,810
(1,518,182)
Capital grants and contributions
1,551,171
1,149,403
401,768
General revenues and transfers:
FEFP and other nonspecific revenues
11,098,444
10,627,034
471,410
Interest income
22,244
77,147
(54,903)
Miscellaneous income
174,342
-
174,342
Transfer in from the City
894,972
-
894,972
Total revenues and transfers
14,554,330
14,148,847
405,483
6
Aventura City of Excellence School
Management's Discussion and Analysis
June 30, 2026
Governmental Activities (continued):
Aventura City of Excellence School
Change in Net Position (continued):
June 30,
June 30,
2026
2025
Variance
Functions/Program Expenses:
Instruction
$ 7,856,042
$ 7,579,903
$ 276,139
Student support services
319,382
559,345
(239,963)
Instruction and curriculum
development services
-
5,193
(5,193)
Instructional staff training services
36,133
17,785
18,348
Instruction -related technology
274,421
274,457
(36)
Board services
19,656
66,361
(46,705)
General administration
24,970
-
24,970
School administration
1,105,970
1,523,610
(417,640)
Fiscal services
977,951
617,357
360,594
Food services
301,005
225,350
75,655
Central services
134,935
208,511
(73,576)
Transportation services
490,895
454,817
36,078
Operation of plant
1,809,114
1,773,697
35,417
Maintenance of plant
803,613
624,951
178,662
Administrative technology services
89,032
-
89,032
Community services
109,659
98,861
10,798
Extracurricular activities
292,898
365,734
(72,836)
Total expenses
14,645,676
14,395,932
249,744
Change in net position
(91,346)
(247,085)
155,739
Net position - beginning
1,716,679
1,963,764
(247,085)
Net position - ending
$ 1,625,333
$ 1,716,679
$ (91,346)
Total revenues and transfers increased primarily due to a $ 894,972 transfer from the City of
Aventura, partially offset by a decline in operating grants and contributions resulting from the
reduction of ESSER funding in the current fiscal year. Total expenses increased by $ 249,744, primarily
due to the increased management fees as determined by the contractual fee schedule and school
facilities improvements. As a result, the School's net position decreased by $ 91,346 during the fiscal
year.
Financial Analysis of the School's Fund
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 2025/2026, the School's governmental fund reported a fund balance of
$ 119,316. The fund balance decreased by $ 44,046 during the current fiscal year. The decrease was
primarily due to lower federal sources and aftercare revenues, and increased expenditures related
to instruction and fiscal services.
7
Aventura City of Excellence School
Management's Discussion and Analysis
June 30, 2026
Significant Capital Asset and Long-term Financing Activity
Capital Assets: At June 30, 2026, the School had capital assets of $ 1,665,537, net of accumulated
depreciation, as compared to $ 1,604,755 at June 30, 2025, invested in improvements other than
building, computer equipment and furniture, fixtures and equipment. Capital assets additions for the
year included $ 268,352 for computer equipment, furniture, fixtures and equipment, and school
campus improvements. Additional information on the School's capital assets can be found in Note 4
of this report.
Debt: At June 30, 2026, the School had outstanding debt of $ 80,216, resulting from new note
payable borrowings for the purchase of computers. The school had no debt at June 30, 2025.
Additional information on the School's debt can be found in Notes 5 and 6 of this report.
Currently Known Facts, Decisions, or Conditions
In fiscal year 2026, the state of Florida continued to include a teacher salary increase allocation (TSIA)
of $ 1.36 billion. The capital outlay funding pool was $ 231 million.
For fiscal year 2027, the funding for teacher salaries and other instructional personnel will be
$ 1.56 billion. Additionally, the state of Florida approved an increase to the base funding allocation
and capital outlay. A 2% merit increase for all staff was included in the budget. All other expenditures
are budgeted in alignment with the enrollment changes and the school's strategic objectives.
Requests for Information
If you have questions about this report or need additional information, please contact Kera Robinson,
Controller - School Accounting; Charter Schools USA, 800 Corporate Drive, Suite 700, Fort
Lauderdale, Florida 33334.
0
FINANCIAL STATEMENTS
Aventura City of Excellence School
Statement of Net Position
June 30, 2026
Governmental
Activities
Current Assets:
Cash and cash equivalents
Due from other governments
Due from City of Aventura
Prepaid items
Deposits
$ 601,785
85,264
123,110
10,529
10,009
Total current assets 830,697
Noncurrent Assets:
Capital assets (depreciable), net of accumulated depreciation 1,665,537
Total assets 2,496,234
Current Liabilities:
Accounts payable and accrued expenses
24,157
Salaries and wages payable
547,697
Due to management company
139,527
Compensated absences
59,478
Note payable
39,730
Total current liabilities
810,589
Noncurrent Liabilities:
Compensated absences
19,826
Note payable
40,486
Total noncurrent liabilities
60,312
Total liabilities
870,901
Net Position:
Net investment in capital assets
1,585,321
Unrestricted
40,012
Total net position
$ 1,625,333
The accompanying notes to the financial statements are an integral part of these statements.
9
Aventura City of Excellence School
Statement of Activities
For the Year Ended June 30, 2026
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
$ 7,856,042 $ -
$ 71,444 $ -
$ (7,784,598)
Student support services
319,382 -
- -
(319,382)
Instructional staff training
services
36,133 -
- -
(36,133)
Instruction -related technology
274,421 -
- -
(274,421)
Board services
19,656 -
- -
(19,656)
General administration
24,970 -
- -
(24,970)
School administration
1,105,970 -
- -
(1,105,970)
Fiscal services
977,951 -
- -
(977,951)
Food services
301,005 205,314
107,250 -
11,559
Central services
134,935 -
- -
(134,935)
Transportation services
490,895 -
- -
(490,895)
Operation of plant
1,809,114 -
- 1,551,171
(257,943)
Maintenance of plant
803,613 -
- -
(803,613)
Administrative technology
services
89,032 -
- -
(89,032)
Community services
109,659 109,215
- -
(444)
Extracurricular activities
292,898 -
319,934 -
27,036
Total governmental
activities
$ 14,645,676 $ 314,529
$ 498,628 $ 1,551,171
(12,281,348)
General revenues and transfers:
FEFP and other nonspecific revenues
11,098,444
Interest income
22,244
Miscellaneous income
174,342
Transfer in from the City
894,972
Total general revenues and transfers
12,190,002
Change in net position
(91,346)
Net position, July 1, 2025
1,716,679
Net position, June 30, 2026
$ 1,625,333
The accompanying notes to the financial statements are an integral part of these statements.
10
Aventura City of Excellence School
Balance Sheet - Governmental Fund
June 30, 2026
General
Fund
Assets:
Cash and cash equivalents
$
601,785
Due from other governments
85,264
Due from City of Aventura
123,110
Prepaid items
10,529
Deposits
10,009
Total assets
$
830,697
Liabilities:
Accounts payable and accrued expenses
$
24,157
Salaries and wages payable
547,697
Due to management company
139,527
Total liabilities
711,381
Fund Balance:
Nonspendable:
Prepaid items
10,529
Deposits
10,009
Unassigned
98,778
Total fund balance
119,316
Total liabilities and fund balance
$
830,697
The accompanying notes to the financial statements are an integral part of these statements.
11
Aventura City of Excellence School
Reconciliation of the Balance Sheet - Governmental
Fund to the Statement of Net Position
June 30, 2026
Total Fund Balance - Governmental Fund
Amounts reported for governmental activities in the
statement of net position are different because:
The cost of capital assets acquired is reported as an
expenditure in the governmental fund statements.
The statement of net position includes those
capital assets, net of accumulated depreciation
among the assets of the School as a whole.
Cost of capital assets
Accumulated depreciation
Liabilities not payable with current available resources
are not reported as fund liabilities in the governmental
fund statements. All liabilities, both current and
long-term, are reported in the government -wide
statements.
Note payable
Compensated absences
Net Position of Governmental Activities
$ 4,112,012
(2,446,475)
119,316
1,665,537
(80,216)
(79,304)
$ 1,625,333
The accompanying notes to the financial statements are an integral part of these statements.
12
Aventura City of Excellence School
Statement of Revenues, Expenditures and
Changes in Fund Balance - Governmental Fund
For the Year Ended June 30, 2026
General
Fund
Revenues:
Federal sources
$ 178,694
State sources
9,970,187
Local sources
3,204,676
Aftercare
109,215
Interest income
22,244
Miscellaneous income
174,342
Total revenues
13,659,358
Expenditures:
Current:
Instruction
7,814,839
Student support services
319,382
Instructional staff training services
36,133
Instruction -related technology
215,615
Board services
19,656
General administration
24,970
School administration
1,105,970
Fiscal services
977,951
Food services
301,005
Central services
134,935
Transportation services
490,895
Operation of plant
1,673,687
Maintenance of plant
803,613
Administrative technology services
89,032
Community services
109,659
Extracurricular activities
292,898
Capital outlay
268,352
Debt Service:
Principal
41,254
Total expenditures
14,719,846
Deficiency of revenues under expenditures
(1,060,488)
Other Financing Sources:
Issuance of note payable
121,470
Transfer in from the City
894,972
Total other financing
sources
1,016,442
Net change in fund balance
(44,046)
Fund Balance, July 1, 2025
163,362
Fund Balance, June 30, 2026
$ 119,316
The accompanying notes to the financial statements are an integral part of these statements.
13
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, 2026
Net Change in Fund Balance - Governmental Fund
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 depreciation.
Capital outlays
Depreciation
Principal payments on long-term debt are reported
as an expenditure in the governmental funds, but
as a reduction of long-term liabilities in the
statement of net position.
Debt proceeds provide current financial resources to
governmental funds, but issuing debt increases long-
term liabilities in the statement of net position.
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 funds.
Change in compensated absences
Change in Net Position of Governmental Activities
$ 268,352
(207,570
(44,046)
60,782
41,254
(121,470)
$ (91,346)
The accompanying notes to the financial statements are an integral part of these statements.
14
Aventura City of Excellence School
Notes to Financial Statements
June 30, 2026
Note 1- Organization and Operations
Aventura City of Excellence School (the "School") is a special revenue fund of the City of Aventura,
Florida (the "City"). The School commenced operations in August 2003 in the City to serve students
from kindergarten through eighth grade. The School's total enrollment was 1,038 for the year ended
June 30, 2026. 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 Schools 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. 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 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.
The School may be financially accountable if an organization is fiscally dependent on the School
regardless of whether the organization has a separately elected governing board, a governing board
appointed by another government, or a jointly approved board. In addition, component units can
be other organizations for which the nature and significance of their relationship with the School are
such that exclusion would cause the reporting entity's financial statements to be misleading or
incomplete.
As a result of evaluating the above criteria, management has determined that no component units
exist for which the School is financially accountable, which would require inclusion in the School's
financial statements.
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.
15
Aventura City of Excellence School
Notes to Financial Statements
June 30, 2026
Note 2 - Summary of Significant Accounting Policies (continued)
Government -wide financial statements: Government -wide financial statements, including the
statement of net position and the statement of activities, present information about the School as a
whole.
Government -wide financial statements are prepared using the economic resources measurement
focus. The statement of activities presents a comparison between direct expenses and program
revenues for each function or program of the School's governmental activities. Direct expenses are
those that are specifically associated with a service, program, or department and are thereby clearly
identifiable to a particular function.
Program revenues include charges paid by the recipient of the goods or services offered by the
program and grants and contributions that are restricted to meeting the operational or capital
requirements of a particular program. Revenues that are not classified as program revenues are
presented as general revenues. The comparison of direct expenses with program revenues identifies
the extent to which each governmental function is self-financing or draws from the general revenues
of the School.
Fund financial statements: Fund financial statements report detailed information about the School
in the governmental fund. The focus of governmental fund financial statements is on major funds
rather than reporting funds by type. Each major fund is reported in a separate column. Because the
focus of governmental fund financial statements differs from the focus of government -wide financial
statements, a reconciliation is presented with each of the governmental fund financial statements.
The School's major governmental fund is as follows:
General Fund - This fund is used to account for all operating activities of the School
except for those required to be accounted for in another fund.
Basis of accounting: Basis of accounting refers to when revenues and expenditures, or expenses,
are recognized in the accounts and reported in the financial statements. Basis of accounting relates
to the timing of the measurements made, regardless of the measurement focus applied.
The government -wide financial statements are prepared using 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. Grants and similar items are recognized as revenue
as soon as all eligibility requirements imposed by the provider have been met.
Governmental fund financial statements are prepared using the modified accrual basis of accounting.
Revenues are recognized when they become measurable and available. Measurable means the
amount of the transaction can be determined and available means collectible within the current
period or soon enough thereafter to pay liabilities of the current period. The School considers
revenues to be available if they are collected within two months of the end of the current period.
Expenditure -driven grants are recognized as revenue when the qualifying expenditures have been
incurred and all other eligibility requirements have been met, and the amount is received during the
period or within the availability period for this revenue source.
16
Aventura City of Excellence School
Notes to Financial Statements
June 30, 2026
Note 2 - Summary of Significant Accounting Policies (continued)
All other revenue items are considered to be measurable and available only when cash is received
by the School. Under the modified accrual basis of accounting, expenditures are generally recognized
when the related fund liability is incurred, except for principal and interest on long-term debt, claims
and judgments, and compensated absences, which are recognized when due. General capital asset
acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and
acquisitions under leases are reported as other financing sources.
Student funding is provided by the State of Florida through the District. Such funding is recorded as
FEFP revenue in the government -wide financial statements and state source revenue in the fund
financial statements. This funding is received on a prorated basis over a twelve-month period and is
adjusted for changes in full-time equivalent (FTE) student population.
Cash and cash equivalents: The School considers all demand accounts and short-term investments
with a maturity of three months or less when purchased to be cash and cash equivalents. The School
maintains its cash accounts with one financial institution. The School's accounts at this institution, at
times, may exceed the federal insured limit, however, the School's deposits are collateralized in
accordance with Chapter 280 of the Florida Statutes (Note 3).
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 are capitalized at historical cost or estimated
historical cost. Capital assets are defined by the School as assets with an initial cost equal to or
greater than $ 750 and useful life of over one year. 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 all capital assets is provided on the straight-line basis over the estimated useful lives
as follows:
Furniture, fixtures and equipment 3-10 years
Computer equipment 3-5 years
Improvements other than building 3-10 years
17
Aventura City of Excellence School
Notes to Financial Statements
June 30, 2026
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 assets 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 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 assets that applies to a future period(s) 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 generally paid out of the General Fund.
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 - the residual portion of net position that does not meet the
definition of the other two categories.
When both restricted and unrestricted resources are available for use, it is the School's policy to use
restricted resources first, then, unrestricted resources as they are needed.
18
Aventura City of Excellence School
Notes to Financial Statements
June 30, 2026
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 provide 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 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 fora specific purpose within the General
Fund.
The details of the fund balance are included in the Governmental Fund 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. 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.
19
Aventura City of Excellence School
Notes to Financial Statements
June 30, 2026
Note 2 - Summary of Significant Accounting Policies (continued)
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: The School has evaluated subsequent events through September 10,
2026, which is the date that the financial statements were available to be issued.
Adoption of new accounting standards: The School implemented GASB Statement No. 103, Financial
Reporting Model Improvements, during the year ended June 30, 2026. The Statement revised certain
financial reporting requirements, including the content and presentation of management's
discussion and analysis and other financial statement presentation and disclosure requirements.
Implementation changed the presentation and related disclosures but did not affect the School's
beginning net position or changes in net position.
The School also implemented GASB Statement No. 104, Disclosure of Certain Capital Assets, which
addresses obligations for governmental entities to separately disclose certain types of capital assets.
Implementation did not change the presentation and related disclosures of the School.
The adoption of both standards did not affect any amounts previously reported in the School's
financial statements.
Note 3 - Cash and Cash Equivalents
At June 30, 2026, the carrying amount of the deposits and cash on hand totaled $ 601,785, with a
bank balance of $ 616,871.
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 are 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 $ 366,871 in excess of the
federal insured limit of $ 250,000 are held in a qualified public depository and are covered by the
collateral pool held in the name of the financial institution's trust department or agent, but not in
the School's name.
20
Aventura City of Excellence School
Notes to Financial Statements
June 30, 2026
Note 4 - Capital Assets
Capital asset balances and activity for the year ended June 30, 2026, are as follows:
Balance at Balance at
July 1, June 30,
2025 Additions Deletions 2026
Capital assets being depreciated:
Improvements other than building
$ 3,129,495 $
42,035 $
- $ 3,171,530
Furniture, fixtures and equipment
712,587
5,300
- 717,887
Computer equipment
1,578
221,017
- 222,595
Total capital assets being depreciated
3,843,660
268,352
- 4,112,012
Accumulated depreciation:
Improvements other than building
1,600,365
135,427
- 1,735,792
Furniture, fixtures and equipment
638,233
13,337
- 651,570
Computer equipment
307
58,806
- 59,113
Total accumulated depreciation
2,238,905
207,570
- 2,446,475
Net capital assets being depreciated
$ 1,604,755 $
60,782 $
- $ 1,665,537
Depreciation was charged to governmental activities as follows:
Instruction $ 13,337
Instruction -related technology 58,806
Operation of plant 135,427
Total $ 207,570
Note 5 - Note Payable
During the year, the School entered into a note payable arrangement for the purchase of computer
equipment. The note requires annual payments of $ 41,254 including interest at 1.90% through
September 2027.
The following is a schedule of the future minimum payments under the note payable agreement as
of June 30, 2026:
Year Ending
June 30, Principal Interest Total
2027 $ 39,730 $ 1,524 $ 41,254
2028 40,486 769 41,255
$ 80,216 $ 2,293 $ 82,509
21
Aventura City of Excellence School
Notes to Financial Statements
June 30, 2026
Note 6 - Long -Term Liabilities
Changes in the School's long-term liabilities for the fiscal year ended June 30, 2026, are as follows:
Balance at Balance at Amount Due
July 1, June 30, Within One
2025 Additions Deletions 2026 Year
Note payable -
computer equipment $ - $ 121,470 $ 41,254 $ 80,216 $ 39,730
Compensated absences 51,438 27,866 * - 79,304 59,478
$ 51,438 $ 149,336 $ 41,254 $ 159,520 $ 99,208
* The change in compensated absences above is a net change for the year.
Note 7- Commitments
Management agreement: The City has a formal agreement with Charter Schools USA at Aventura,
LLC., a wholly owned subsidiary of Charter Schools USA, Inc. ("CSUSA") through June 30, 2029, to
manage, staff, and operate the School. 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, through June 30, 2029. Under the
new contract, all staff of the School, including the principal, two assistant principals and custodian
are employees of CSUSA. Processes that the City was previously responsible for, such as facility
maintenance and accounts payable will be provided by CSUSA. Total cost reimbursements and
management fees amounted to $ 977,115 for the year ended June 30, 2026.
The School has an amount due to CSUSA of $ 139,527 at June 30, 2026 for expenses paid on behalf of
the School.
Post -employment benefits: The School does not provide post -employment benefits to retired
employees.
Note 8 - Lease
The School is leasing its premises from the City under a lease agreement through June 30, 2027. 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, 2026, totaled $ 444,000. Future minimum
payments under the current lease, which expires on June 30, 2027, total $ 444,000.
Note 9 - 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.
22
Aventura City of Excellence School
Notes to Financial Statements
June 30, 2026
Note 9 - Risk Management (continued):
As disclosed in Note 7, 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.
Note 10 - Capital Appropriations Funding
The Florida Department of Education has approved a Charter School Capital Outlay ("CSCO") award
for the School. In each year that funds are appropriated by the state for charter school capital outlay
purposes those funds are allocated among eligible charter schools. The funds for the School's
allocation are transferred to the School once a CSCO plan has been provided to and approved by the
sponsoring district. The School's CSCO award totaled $ 692,287 for the 2025/2026 school year, which
has been recognized as revenue in the accompanying financial statements. If the CSCO funds are
used to acquire tangible property assets, the District has a reversionary interest in those assets. In
the event of nonrenewal, termination, or breach of the charter school agreement, ownership of the
assets would automatically revert to the District. The School has elected to use these funds to pay a
portion of the operation of plant expense.
Local Capital Improvement Revenue ("LCIR") funds are also appropriated by the District for charter
school capital outlay purposes, with funds being allocated among eligible charter schools in a similar
manner to the CSCO award. The School's LCIR totaled $ 858,884 for the 2025/2026 school year,
which has been recognized as revenue in the accompanying financial statements.
Note 11- Employee Benefit Plan
During the year ended June 30, 2026, 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 ended December 31, 2025, the School
had forfeitures of $ 3,018. For the year ended June 30, 2026, the School contributed a matching
amount of $ 55,492.
23
REQUIRED SUPPLEMENTARY
INFORMATION
Aventura City of Excellence School
Required Supplementary Information
Schedule of Revenues, Expenditures and Changes in Fund Balance -
Budget and Actual - General Fund
For the Year Ended June 30, 2026
Original vs.
Actual vs.
Original
Final Final Budget
Final Budget
Budget
Budget Variance
Actual
Variance
Revenues:
Federal sources
$ 218,022 $
218,022 $ - $
178,694
$ (39,328)
State sources
10,970,287
10,970,287 -
9,970,187
(1,000,100)
Local sources
1,672,638
1,672,638 -
3,204,676
1,532,038
Aftercare
175,000
175,000 -
109,215
(65,785)
Interest income
3,337
3,337 -
22,244
18,907
Miscellaneous income
120,000
120,000 -
174,342
54,342
Total revenues
Expenditures:
Current:
Instruction
Student support services
Instructional staff training services
Instruction -related technology
Board services
General administration
School administration
Fiscal services
Food services
Central services
Transportation services
Operation of plant
Maintenance of plant
Administrative technology services
Community services
Extracurricular activities
Capital outlay
Debt service:
Principal
Interest
13,159,284
13,159,284
- 13,659,358
500,074
7,189,899
7,189,899
- 7,814,839
(624,940)
794,919
794,919
- 319,382
475,537
53,300
53,300
- 36,133
17,167
207,724
207,724
- 215,615
(7,891)
90,210
90,210
- 19,656
70,554
-
-
- 24,970
(24,970)
1,200,635
1,200,635
- 1,105,970
94,665
978,332
978,332
- 977,951
381
232,496
232,496
301,005
(68,509)
50,074
50,074
- 134,935
(84,861)
458,316
458,316
- 490,895
(32,579)
1,551,174
1,551,174
- 1,673,687
(122,513)
601,872
601,872
- 803,613
(201,741)
63,329
63,329
- 89,032
(25,703)
153,424
153,424
- 109,659
43,765
44,450
44,450
- 292,898
(248,448)
286,470
286,470
- 268,352
18,118
51,232 51,232
5,123 5,123
Total expenditures
14,012,979
14,012,979
Deficiency of revenues
under expenditures
(853,695)
(853,695)
Other Financing Sources:
Issuance of note payable
153,695
153,695
Transfer in from the city
700,000
700,000
Total other financing sources
853,695
853,695
Net change in fund balance
$ - $
- $
41,254 9,978
- 5,123
4 A 79n fAr /7nr nr,\
(1,060,488) (206,793)
121,470 (32,225)
1,016,442 162,747
(44,046) $ (44,046)
Fund Balance, July 1, 2025 163,362
Fund Balance, June 30, 2026 $ 119,316
See accompanying notes to the budgetary comparison schedules.
24
Aventura City of Excellence School
Notes to Budgetary Comparison Schedules
June 30, 2026
Note 1- Budgetary Policy and Basis of Accounting
An operating budget is adopted and maintained by the City Commission for the General Fund of the
School, pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis
of accounting used in the preparation of the financial statements. All appropriations lapse at the end
of the fiscal year.
The level of budgetary control is at the fund level. The School Principal may make unlimited transfers
between functional categories throughout the year. Any budget transfers made must be discussed
with management and presented to the City Commission. A potential increase in expenditures over
approved budget should be approved by the City Commission.
Note 2 - Budgetary Highlights between Original Budget and Final Budget
There were no variances between original budget and final budget.
Note 3 - Budgetary Highlights between Actual Results and Final Budget
In the General Fund, actual revenues were favorable to the final budget for the year ended June 30,
2026, primarily due to higher than anticipated local source funding. Local source referendum funding
allocated by the district along with local capital outlay surtax was higher than budget. Total
expenditures were unfavorable compared to the final budget, mainly due to operation and
maintenance of plant relating to additional repairs. Instruction expenditures also exceeded the
budget primarily due to higher than budget stipends and employee benefits. These unfavorable
variances were partially offset by favorable variances in student support services expenditures
mainly attributable to planned staffing levels not being fully realized during the school year.
Note 4 - Excesses of Expenditures over Appropriations
In the General Fund, expenditures for the year ended June 30, 2026, exceeded appropriations by
$ 706,867. These over -expenditures were funded by greater than anticipated revenues, transfers
and available fund balance.
25
OTHER INDEPENDENT
AUDITOR'S REPORTS
4
CITRINCOOPERMAN`
Citrin Cooperman & Company, LLP
Certified Public Accountants
6550 N Federal Hwy, 4th Floor
Fort Lauderdale, FL 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
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 GovernmentAuditing 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 School (the "School"), a Special Revenue Fund of the
City of Aventura, Florida, as of and for the year ended June 30, 2026, 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 10, 2026.
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 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.
26
J
CITRINCOOPERMAN'
Report on Compliance and Other Matters
Citrin Cooperman & Company, LLP
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, lorida
September 10, 2026
"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 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
CITRIN COOPERMANCertified Public Accountants
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
Aventura City of Excellence School
Aventura, Florida
Report on the Financial Statements
We have audited the financial statements of the governmental activities and General Fund of Aventura City
of Excellence School (the "School"), as of and for the fiscal year ended June 30, 2026, and have issued our
report thereon dated September 10, 2026.
Auditor's Responsibility
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.
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 10, 2026, 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 annual financial
audit report. There were no findings or recommendations made in the preceding annual 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 130950.
"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 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.
J
CITRINCOOPERMAN®
Financial Condition and Management
Citrin Cooperman & Company, LLP
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 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
Sections 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 fraud, waste, or abuse, that have occurred, or are likely to have
occurred, that has 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, City Commission, Miami -Dade County Public Schools District, 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 10, 2026
"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 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
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission (DSAHS Governing Board)
FROM: Bryan Pegues City Manager j''
BY: Melissa Cruz, Finance Director
DATE: October 2, 2026
SUBJECT: Special Purpose Financial Report for the Don Soffer Aventura High
School (DSAHS) for the Fiscal Year Ended June 30, 2026
October 6, 2026 City Commission 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, 2026 AND TO ACCEPT FOR FILING THAT LETTER DATED SEPTEMBER 30,
2026 ATTACHED HERETO AS ATTACHMENT 1.
BACKGROUND
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 2, 2026 along with our memorandum. In addition, a letter dated September 30,
2026 ("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 6th 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 me prior to the meeting.
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission (DSAHS Board of Directors)
FROM: Bryan Pegues, City Manager "
BY: Melissa Cruz, Finance Director ML
Ayanna Jeffrey, Senior Accounting Analyst, Charter Schools USA
DATE: October 2, 2026
SUBJECT: Don Soffer Aventura High School (the "School") Special Purpose
Financial Report for the Fiscal Year Ended June 30, 2026
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, 2026 (attached).
This Report encompasses the School's 7th 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, 2026, 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 24).
Please note that on page 24, revenue and expenditures (Actual Amount Column),
aggregated $12,048,413 and $11,452,373, respectively. The net difference between
revenue and expenditures of $596,040 combined with the other financing sources of
$47,226 exceeds the budgeted surplus of $507,640 by $135,626 at June 30, 2026.
In fiscal year 2025/26, the School enrolled 835 9th, 10th, 11th and 12th grade students and
generated a surplus. The School's fund balance was $4,292,236 which was an increase
of $643,266 from its prior year.
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 24), the School
is operating as budgeted and planned for from a financial perspective.
The auditor letter dated September 30, 2026 is also required to be distributed to the City
Commission by generally accepted auditing standards and was therefore attached to the
October 6, 2026 City Commission Special Meeting Agenda. The reports contained in the
"Compliance Section" of the Report on pages 26 — 29 of the Special Purpose Financial
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 6th City Commission Special
Meeting.
Upon your review of this memorandum, please contact me with any questions you may
have.
Attachment 1
Citrin Cooperman & Company, LLP
Certified Public Accountants
CITRII COOPERMAN'
6550 N Federal Hwy, 4th Floor
Fort Lauderdale, FL 33308
T: 954.771.0896 F 954.938.9353
citrincooperman.com
September 30, 2026
To the Board of Directors
Don SofferAventura High School
Miami, Florida
We have audited the financial statements of the governmental activities and general fund of Don Soffer Aventura
High School (the "School") for the year ended June 30, 2026. 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 17, 2026. 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. The School adopted GASB
Statement No. 103, Financial Reporting Model Improvements, and GASB Statement No. 104, Disclosure of Certain
Capital Assets, during the year ended June 30, 2026 which did not require any material changes to the financial
statements. 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 orthe 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 12, 2026.
"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 Limited
(MGNL). All the firms associated with MNA arc 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
CITRIN COOPERMAN@
Don SofferAventura High School
September 30, 2026
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 FAatte.rs
We applied certain limited procedures to management's discussion and analysis, which is 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 City Commissioners and management of Don
SofferAventura High School and the City, and is not intended to be, and should not be, used by anyone other than
these specified parties.
Very truly yours,
CITRIN COOPERMAN & COMPANY, LLP
"Citrin Cooperman" is the brand under which Citrin Cooperman & Company, LLP, a licensed independent CPA firm, and Citrin Cooperman Advisors LAC serve clients'
business needs.' he 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.
Don Soffer Aventura High School
(A Special Revenue Fund of the
City of Aventura, Florida)
Basic Financial Statements
For the Year Ended June 30, 2026
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 Changes in Fund Balance -
Governmental Fund to the Statement of Activities 14
Notes to Financial Statements 15-23
Required Supplementary Information (Not Covered by Independent Auditor's Report)
Schedule of Revenues, Expenditures and Changes in Fund Balance -
Budget and Actual - General Fund 24
Notes to Budgetary Comparison Schedules 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 Financial Statements
Performed in Accordance with Government Auditing Standards 26-27
Management Letter Required by Chapter 10.850 of the Rules of the Auditor General
of the State of Florida 28-29
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, 2026, 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,
2026, 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 ("GAAS") 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 ofMatter
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, 2026, and the changes in its financial position, for the year then ended, in
accordance 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 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.
0 Citrin Cooperman & Company, LLP
CITRINCOOPERMAN'p'
Responsibilities ofManagementfor 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 ofthe 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 GAAS 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 GAAS 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 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.
2
JCitrin Cooperman & Company, LLP
CITRINCOOPERMAN'p'
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 the budgetary comparison information on pages 24 and
25 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 GAAS,
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 Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated September 12,
2026, 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 12, 2026
'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 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.
3
MANAGEMENT'S DISCUSSION
AND ANALYSIS
Don Soffer Aventura High School
Management's Discussion and Analysis
June 30, 2026
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 financial statements this narrative
overview and analysis of the financial activities of the School for the years ended June 30, 2026 and
2025.
Management's discussion and analysis is included at the beginning of the School's 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
financial statements.
Financial Highlights
Our basic financial statements provide these insights into the results of this year's operations.
As of June 30, 2026, the School's fund balance was $ 4,292,236, as
compared to $ 3,648,970 as of June 30, 2025.
As of June 30, 2026, the School had a net position of $ 4,464,790, as
compared to a net position of $ 4,043,322 as of June 30, 2025.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the School's financial
statements. The School's financial statements are comprised of three components: 1) government -
wide financial statements, 2) fund financial statements, and 3) notes to the financial statements.
Government -Wide Financial Statements: The government -wide 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, 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.
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 financial statements include all government 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 financial statements can be found on pages 9 and 10 of this report.
Fund 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, like other
state and local governments, uses fund accounting to ensure and demonstrate compliance with
finance -related legal requirements.
4
Don Soffer Aventura High School
Management's Discussion and Analysis
June 30, 2026
Overview of the Financial Statements (continued)
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 fund 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 changes in fund balance provide a reconciliation to facilitate this
comparison between governmental funds and governmental activities.
The School maintains one 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 School adopts an annual budget for its governmental fund. A budgetary comparison schedule
has been provided for the General Fund to demonstrate compliance with the budget.
The governmental fund financial statements can be found on pages 11 through 14 of this report.
Notes to 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 financial statements can be found on pages 15 through 23 of this report.
Financial Summary and Detailed Analysis
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 $ 4,464,790 at the close of the most recent fiscal year.
5
Don Soffer Aventura High School
Management's Discussion and Analysis
June 30, 2026
Government -Wide Financial Analysis (continued)
Our analysis in the table below focuses on the net position of the School's governmental activities:
Don Soffer Aventura High School
Net Position
June 30, June 30,
Assets:
Current and other assets
$ 4,863,903
$ 4,318,509 $
545,394
Capital assets, net
255,693
430,825
(175,132)
Total assets
5,119,596
4,749,334
370,262
Liabilities:
Other liabilities
571,667
669,539
(97,872)
Long-term liabilities
83,139
36,473
46,666
Total liabilities
654,806
706,012
(51,206)
Net Position:
Net investment in capital assets
224,506
430,825
(206,319)
Unrestricted
4,240,284
3,612,497
627,787
Total net position
$ 4,464,790
$ 4,043,322 $
421,468
Current and other assets increased primarily due to the increase in the School's local capital outlay
revenue allocation received. Capital assets, net of depreciation, decreased mainly due to the current
year depreciation expense of $ 265,097 offset by purchases of computers and school grounds
improvements. Other liabilities declined primarily due to a decrease in salaries and wages payable
because of reduced employee retention over the summer. Long-term liabilities increased mainly due
to a new note payable borrowing for the purchase of computers.
Governmental Activities: The School's overall net position increased $ 421,468 from the prior fiscal
year. The reasons for this overall increase are discussed in the following section for governmental
activities.
Don Soffer Aventura High School
Change in Net Position
June 30,
June 30,
2026
2025
Variance
Revenues:
Program revenues:
Charges for services
$ 114,831
$ 106,979
$ 7,852
Operating grants and
contributions
536,431
607,474
(71,043)
Capital grants and
contributions
1,219,587
895,611
323,976
General revenues:
FEFP and other nonspecific revenues
10,091,866
10,154,974
(63,108)
Interest income
66,636
141,020
(74,384)
Miscellaneous income
19,062
9,791
9,271
Total revenues
12,048,413
11,915,849
132,564
R
Don Soffer Aventura High School
Management's Discussion and Analysis
June 30, 2026
Governmental Activities (continued):
Don Soffer Aventura High School
Change in Net Position
(continued)
June 30, June 30,
2026 2025 Variance
Functions/ Program Expenses:
Instruction $
6,323,072
$ 6,515,495 $
(192,423)
Student support services
533,084
532,979
105
Instruction and curriculum
development services
-
1,842
(1,842)
Instructional staff training services
83,714
26,001
57,713
Instruction -related technology
373,631
191,859
181,772
Board services
41,185
50,314
(9,129)
General administration
5,427
-
5,427
School administration
984,909
1,087,483
(102,574)
Fiscal services
911,724
614,480
297,244
Food services
189,345
175,963
13,382
Central services
101,197
143,873
(42,676)
Transportation services
198,486
186,024
12,462
Operation of plant
1,090,160
969,267
120,893
Maintenance of plant
427,246
333,145
94,101
Administrative technol ogy
services
73,237
-
73,237
Community services
46,176
158,525
(112,349)
Extracurricular activities
244,352
180,681
63,671
Total expenses
11,626,945
11,167,931
459,014
Change in net position (deficit)
421,468
747,918
(326,450)
Net position - beginning
4,043,322
3,295,404
747,918
Net position - ending $
4,464,790
$ 4,043,322 $
421,468
Total revenues increased primarily due to an increase in capital grants of $ 323,976 resulting from
the School's increased share of local capital outlay funding allocation. This increase was partially
offset by lower interest income and operating grants and contributions resulting from the
nonrecurrence of revenues associated with the now -lapsed ESSER grant program. Total expenses
increased by $ 459,014 primarily due to higher fiscal services, driven by a rise in the support center
cost reimbursements, as well as increases in instruction -related technology purchases. The School
also experienced an increase in operation of plant due to additional repairs.
Financial Analysis of the School's Fund
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 2025/2026, the School's governmental fund reported a fund balance of
$ 4,292,236. The fund balance increased by $ 643,266 during the current fiscal year. The increase in
fund balance is mainly due to higher local sources revenues as a result of local capital outlay revenue
and referendum surtax funding.
7
Don Soffer Aventura High School
Management's Discussion and Analysis
June 30, 2026
Significant Capital Asset and Long-term Financing Activity
Capital Assets: At June 30, 2026, the School had capital assets of $ 255,693 net of accumulated
depreciation, as compared to $ 430,825 at June 30, 2025, invested in improvements other than
building, computer equipment and furniture, fixtures and equipment. Major capital assets additions
for the year totaled $ 89,965 for computers and school campus improvements. Additional
information on the School's capital assets can be found in Note 4 of this report.
Debt: At June 30, 2026, the School had outstanding debt of $ 31,187, resulting from new note
payable borrowings for the purchase of computers. The School had no debt at June 30, 2025.
Additional information on the School's debt can be found in Notes 5 and 6 of this report.
Currently Known Facts, Decisions, or Conditions
In fiscal year 2026, the state of Florida continued to include a teacher salary increase allocation (TSIA)
of $ 1.36 billion. The capital outlay funding pool was $ 231 million.
For fiscal year 2027, the funding for teacher salaries and other instructional personnel will be $ 1.56
billion. Additionally, the state of Florida approved an increase to the base funding allocation and
capital outlay. A 2% merit increase for all staff was included in the budget. All other expenditures are
budgeted in alignment with the enrollment changes and the school's strategic objectives.
Requests for Information
If you have questions about this report or need additional information, please contact Kera Robinson,
Controller - School Accounting; Charter Schools USA, 800 Corporate Drive, Suite 700, Fort
Lauderdale, Florida 33334.
0
BASIC
FINANCIAL STATEMENTS
Don Soffer Aventura High School
Statement of Net Position
June 30, 2026
Governmental
Activities
Current Assets:
Cash and cash equivalents
$ 407,911
Other receivables
56,259
Due from other governments
44,986
Due from City of Aventura
4,232,083
Prepaid items
108,359
Deposits
14,305
Total current assets
4,863,903
Noncurrent Assets:
Capital assets (depreciable), net of accumulated depreciation
255,693
Total assets
5,119,596
Current Liabilities:
Accounts payable and accrued expenses
109,382
Salaries and wages payable
393,493
Due to management company
68,792
Compensated absences
38,964
Note payable
15,447
Total current liabilities
626,078
Noncurrent Liabilities:
Compensated absences
12,988
Note payable
15,740
Total liabilities
654,806
Net Position:
Net investment in capital assets
224,506
Unrestricted
4,240,284
Total net position
$ 4,464,790
The accompanying notes to the financial statements are an integral part of these statements.
9
Don Soffer Aventura High School
Statement of Activities
For the Year Ended June 30, 2026
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
$ 6,323,072 $ -
$ 137,158
$ -
$ (6,185,914)
Student support services
533,084 -
-
-
(533,084)
Instructional staff training
services
83,714 -
-
-
(83,714)
Instruction -related technology
373,631 -
-
-
(373,631)
Board services
41,185 -
-
-
(41,185)
General administration
5,427 -
-
-
(5,427)
School administration
984,909 -
-
-
(984,909)
Fiscal services
911,724 -
-
-
(911,724)
Food services
189,345 114,831
80,155
-
5,641
Central services
101,197 -
-
-
(101,197)
Transportation services
198,486 -
57,181
-
(141,305)
Operation of plant
1,090,160 -
28,843
1,219,587
158,270
Maintenance of plant
427,246 -
-
-
(427,246)
Administrative technology
services
73,237 -
-
-
(73,237)
Community services
46,176 -
-
-
(46,176)
Extracurricularactivities
244,352 -
233,094
-
(11,258)
Total governmental
activities
$ 11,626,945 $ 114,831
$ 536,431
$ 1,219,587
(9,756,096)
General revenues:
FEFP and other nonspecific revenues
10,091,866
Interest income
66,636
Miscellaneous income
19,062
Total general revenues
10,177,564
Change in net position
421,468
Net position, July 1, 2025
Net position, June 30, 2026
$ 4,464,790
The accompanying notes to the financial statements are an integral part of these statements.
10
Don Soffer Aventura High School
Balance Sheet - Governmental Fund
June 30, 2026
General
Fund
Assets:
Cash and cash equivalents
$ 407,911
Other receivables
56,259
Due from other governments
44,986
Due from City of Aventura
4,232,083
Prepaid items
108,359
Deposits
14,305
Total assets $ 4,863,903
Liabilities:
Accounts payable and accrued expenses $ 109,382
Salaries and wages payable 393,493
Due to management company 68,792
Total liabilities 571,667
Fund Balance:
Nonspendable:
Prepaid items 108,359
Deposits 14,305
Unassigned 4,169,572
Total fund balance 4,292,236
Total liabilities and fund balance $ 4,863,903
The accompanying notes to the financial statements are an integral part of these statements.
11
Don Soffer Aventura High School
Reconciliation of the Balance Sheet - Governmental
Fund to the Statement of Net Position
June 30, 2026
Total Fund Balance - Governmental Fund
Amounts reported for governmental activities in the
statement of net position are different because:
The cost of capital assets acquired is reported as an
expenditure in the governmental fund statements.
The statement of net position includes those
capital assets, net of accumulated depreciation
among the assets of the School as a whole.
Cost of capital assets
Accumulated depreciation
Liabilities not payable with current available resources
are not reported as fund liabilities in the governmental
fund statements. All liabilities, both current and
long-term, are reported in the government -wide
statements.
Note payable
Compensated absences
Net Position of Governmental Activities
$ 2,051,459
(1.795.7661
4,292,236
255,693
(31,187)
(51.952)
$ 4,464,790
The accompanying notes to the financial statements are an integral part of these statements.
12
Don Soffer Aventura High School
Statement of Revenues, Expenditures and
Changes in Fund Balance - Governmental Fund
For the Year Ended June 30, 2026
General
Fund
Revenues:
Federal sources
$ 137,915
State sources
9,319,807
Local sources
2,524,055
Interest income
66,636
Total revenues
12,048,413
Expenditures:
Current:
Instruction
6,246,873
Student support services
533,084
Instructional staff training services
83,714
Instruction -related technology
173,125
Board services
41,185
General administration
5,427
School administration
984,909
Fiscal services
911,724
Food services
189,345
Central services
101,197
Transportation services
198,486
Operation of plant
1,086,289
Maintenance of plant
427,246
Administrative technology services
73,237
Extracurricular activities
244,352
Community services
46,176
Capital outlay
89,965
Debt Service:
Principal
16,039
Total expenditures
11,452,373
Excess of revenues over expenditures 596,040
Other Financing Source:
Issuance of note payable 47,226
Net change in fund balance 643,266
Fund Balance, July 1, 2025 3,648,970
Fund Balance, June 30, 2026 $ 4,292,236
The accompanying notes to the financial statements are an integral part of these statements.
13
Don Soffer Aventura High 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, 2026
Net Change in Fund Balance - Governmental Fund
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 depreciation.
Capital outlays
Depreciation
Principal payments on long-term debt are reported
as an expenditure in the governmental funds, but
as a reduction of long-term liabilities in the
statement of net position.
Debt proceeds provide current financial resources to
governmental funds, but issuing debt increases long-
term liabilities in the statement of net position.
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 funds.
Change in compensated absences
Change in Net Position of Governmental Activities
$ 89,965
(265,097)
643,266
(175,132)
16,039
(47,226)
(15,479)
$ 421,468
The accompanying notes to the financial statements are an integral part of these statements.
14
Don Soffer Aventura High School
Notes to Financial Statements
June 30, 2026
Note 1- Organization and Operations
Don Soffer Aventura High School (the "School") is a special revenue fund 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. The School's total enrollment was 834 for the year ended June 30,
2026. 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 Schools District (the "District"). The current charter is effective until
June 30, 2034, but provides for a renewal of up to five 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.
The School may be financially accountable if an organization is fiscally dependent on the School
regardless of whether the organization has a separately elected governing board, a governing board
appointed by another government, or a jointly approved board. In addition, component units can
be other organizations for which the nature and significance of their relationship with the School are
such that exclusion would cause the reporting entity's financial statements to be misleading or
incomplete.
As a result of evaluating the above criteria, management has determined that no component units
exist for which the School is financially accountable, which would require inclusion in the School's
financial statements.
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.
The accompanying notes to the financial statements are an integral part of these statements.
15
Don Soffer Aventura High School
Notes to Financial Statements
June 30, 2026
Note 2 - Summary of Significant Accounting Policies (continued)
Government -wide financial statements: Government -wide financial statements, including the
statement of net position and the statement of activities, present information about the School as a
whole.
Government -wide financial statements are prepared using the economic resources measurement
focus. The statement of activities presents a comparison between direct expenses and program
revenues for each function or program of the School's governmental activities. Direct expenses are
those that are specifically associated with a service, program, or department and are thereby clearly
identifiable to a particular function.
Program revenues include charges paid by the recipient of the goods or services offered by the
program and grants and contributions that are restricted to meeting the operational or capital
requirements of a particular program. Revenues that are not classified as program revenues are
presented as general revenues. The comparison of direct expenses with program revenues identifies
the extent to which each governmental function is self-financing or draws from the general revenues
of the School.
Fund financial statements: Fund financial statements report detailed information about the School
in the governmental fund. The focus of governmental fund financial statements is on major funds
rather than reporting funds by type. Each major fund is reported in a separate column. Because the
focus of governmental fund financial statements differs from the focus of government -wide financial
statements, a reconciliation is presented with each of the governmental fund financial statements.
The School's major governmental fund is as follows:
General Fund -This fund is used to account for all operating activities of the School
except for those required to be accounted for in another fund.
Basis of accounting: Basis of accounting refers to when revenues and expenditures, or expenses,
are recognized in the accounts and reported in the financial statements. Basis of accounting relates
to the timing of the measurements made, regardless of the measurement focus applied.
The government -wide financial statements are prepared using 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. Grants and similar items are recognized as revenue
as soon as all eligibility requirements imposed by the provider have been met.
Governmental fund financial statements are prepared using the modified accrual basis of accounting.
Revenues are recognized when they become measurable and available. Measurable means the
amount of the transaction can be determined and available means collectible within the current
period or soon enough thereafter to pay liabilities of the current period. The School considers
revenues to be available if they are collected within two months of the end of the current period.
Expenditure -driven grants are recognized as revenue when the qualifying expenditures have been
incurred and all other eligibility requirements have been met, and the amount is received during the
period or within the availability period for this revenue source.
16
Don Soffer Aventura High School
Notes to Financial Statements
June 30, 2026
Note 2 - Summary of Significant Accounting Policies (continued)
All other revenue items are considered to be measurable and available only when cash is received
by the School. Under the modified accrual basis of accounting, expenditures are generally recognized
when the related fund liability is incurred, except for principal and interest on long-term debt, claims
and judgments, and compensated absences, which are recognized when due. General capital asset
acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and
acquisitions under leases are reported as other financing sources.
Student funding is provided by the State of Florida through the District. Such funding is recorded as
FEFP revenue in the government -wide financial statements and state source revenue in the fund
financial statements. This funding is received on a prorated basis over a twelve-month period and is
adjusted for changes in full-time equivalent (FTE) student population.
Cash and cash equivalents: The School considers all demand accounts and short-term investments
with a maturity of three months or less when purchased to be cash and cash equivalents. The School
maintains its cash accounts with one financial institution. The School's accounts at this institution, at
times, may exceed the federal insured limit, however, the School's deposits are collateralized in
accordance with Chapter 280 of the Florida Statutes (Note 3).
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 are capitalized at historical cost or estimated
historical cost. Capital assets are defined by the School as assets with an initial cost equal to or
greater than $ 750 and useful life of over one year. 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 all capital assets is provided on the straight-line basis over the estimated useful lives
as follows:
Improvement other than building 3-10 years
Furniture, fixtures and equipment 3-10 years
Computer equipment 3-5 years
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 assets 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 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 assets that applies to a future period(s) 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.
17
Don Soffer Aventura High School
Notes to Financial Statements
June 30, 2026
Note 2 - Summary of Significant Accounting Policies (continued)
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 generally paid out of the General Fund.
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 - the residual portion of net position that does not meet the
definition of the other two categories.
When both restricted and unrestricted resources are available for use, it is the School's policy to use
restricted resources first, then, unrestricted resources as they are needed.
Fund balance: The governmental fund financial statements present fund balances based on the
provisions of GAAP, which provide 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.
18
Don Soffer Aventura High School
Notes to Financial Statements
June 30, 2026
Note 2 - Summary of Significant Accounting Policies (continued)
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 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. 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.
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: The School has evaluated subsequent events through September 12,
2026, which is the date that the financial statements were available to be issued.
Adoption of new accounting standards: The School implemented GASB Statement No. 103, Financial
Reporting Model Improvements, during the year ended June 30, 2026. The Statement revised certain
financial reporting requirements, including the content and presentation of management's
discussion and analysis and other financial statement presentation and disclosure requirements.
Implementation changed the presentation and related disclosures but did not affect the School's
beginning net position or change in net position.
The School also implemented GASB Statement No. 104, Disclosure of Certain Capital Assets, which
addresses obligations for governmental entities to separately disclose certain types of capital assets.
Implementation did not change the presentation and related disclosures of the School.
The adoption of both standards did not affect any amounts previously reported in the School's
financial statements.
Note 3 - Cash and Cash Equivalents
At June 30, 2026, the carrying amount of the deposits and cash on hand totaled $ 407,911, with a
bank balance of $ 638,197.
19
Don Soffer Aventura High School
Notes to Financial Statements
June 30, 2026
Note 3 - Cash and Cash Equivalents (continued)
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 are 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 $ 388,197 in excess of the
federal insured limit of $ 250,000 are held in a qualified public depository and are covered by the
collateral pool held in the name of the financial institution's trust department or agent, but not in
the School's name.
Note 4 - Capital Assets
Capital asset balances and activity for the year ended June 30, 2026, are as follows:
Balance at
July 1,
2025 Additions
Capital assets being depreciated:
Computer equipment $ 1,278,821 $ 69,564 $
Improvements other than building 26,943 20,401
Furniture, fixtures and equipment 655,730 -
Total capital assets being
depreciated 1,961,494 89,965
Accumulated depreciation:
Computer equipment
1,006,245
200,506
- 1,206,751
Improvements other than building
4,082
3,871
- 7,953
Furniture, fixtures and equipment
520,342
60,720
- 581,062
Total accumulated depreciation
1,530,669
265,097
- 1,795,766
Net capital assets being
depreciated $
430,825 $
(175,132) $
- $ 255,693
Balance at
June 30,
Deletions 2026
- $ 1,348,385
- 47,344
- 655,730
2,051,459
Depreciation was charged to governmental activities as follows:
Instruction
Instruction -related technology
Operation of plant
Tota I
$ 60,720
200,506
3,871
$ 265,097
20
Don Soffer Aventura High School
Notes to Financial Statements
June 30, 2026
Note 5 - Note Payable
During the year, the School entered into a note payable arrangement for the purchase of computer
equipment. The note requires annual payments of $ 16,040 including interest at 1.90% through
October 2027.
The following is a schedule of the future minimum payments under the note payable agreement as
of June 30, 2026:
Year Ending
June 30, Principal Interest
Total
2027 $ 15,447 $ 593 $ 16,040
2028 15,740 300 16,040
$ 31,187 $ 893 $ 32,080
Note 6 - Long -Term Liabilities
Changes in the School's long-term liabilities for the fiscal year ended June 30, 2026, are as follows:
Balance at
Balance at
Amount
July 1,
June 30,
Due Within
2025
Additions Retirements
2026
One Year
Note Payable -
computer equipment $ -
$ 47,226 $ 16,039
$ 31,187
$ 15,447
Compensated absences 36,473
15,479 * -
51,952
38,964
$ 36,473
$ 62,705 $ 16,039
$ 83,139
$ 54,411
* The change
in compensated absences above is
a net change for the year.
Note 7- Commitments
Management agreement: The City has a formal agreement with Charter Schools USA at Aventura,
LLC. ("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 CSUSA for fiscal year
2025/2026 were approximately $ 905,000. 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 current charter provided performance standards are
satisfied.
The School has an amount due to CSUSA of $ 68,792 at June 30, 2026 for expenses paid on behalf of
the School.
Post -employment benefits: The School does not provide post -employment benefits to retired
employees.
21
Don Soffer Aventura High School
Notes to Financial Statements
June 30, 2026
Note 8 - Employee Benefit Plan
During the year ended June 30, 2026, 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 ended December 31, 2025, the School
had forfeitures of $ 5,640. For the year ended June 30, 2026, the School contributed a matching
amount of $ 50,330.
Note 9 - Capital Appropriations Funding
The Florida Department of Education has approved a Charter School Capital Outlay ("CSCO") award
for the School. In each year that funds are appropriated by the state for charter school capital outlay
purposes those funds are allocated among eligible charter schools. The funds for the School's
allocation are transferred to the School once a CSCO plan has been provided to and approved by the
sponsoring district. The School's CSCO award totaled $ 544,301 for the 2025/2026 school year, which
has been recognized as revenue in the accompanying financial statements. If the CSCO funds are
used to acquire tangible property assets, the District has a reversionary interest in those assets. In
the event of nonrenewal, termination, or breach of the charter school agreement, ownership of the
assets would automatically revert to the District. The School has elected to use these funds to pay a
portion of the operating expenses of the plant.
Local Capital Improvement Revenue ("LCIR") funds are also appropriated by the District for charter
school capital outlay purposes, with funds being allocated among eligible charter schools in a similar
manner to the CSCO award. The School's LCIR award totaled $ 675,286 for the 2025/2026 school
year, which has been recognized as revenue in the accompanying financial statements.
22
Don Soffer Aventura High School
Notes to Financial Statements
June 30, 2026
Note 10 - 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
were no claims in excess of insurance coverage limits during the past three years.
As disclosed in Note 7, 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.
23
REQUIRED
SUPPLEMENTARY INFORMATION
Don Soffer Aventura High School
Required Supplementary Information
Schedule of Revenues, Expenditures and Changes in Fund Balance -
Budget and Actual - General Fund
For the Year Ended June 30, 2026
Revenues:
Federal sources
State sources
Local sources
Interest income
Total revenues
Expenditures:
Current:
Instruction
Student support services
Instruction and curriculum
development services
Instructional staff training services
Instruction -related technology
Board services
General administration
School administration
Fiscal services
Food services
Central services
Transportation
Operation of plant
Maintenance of plant
Administrative technology services
Extracurricular activities
Community services
Capital outlay
Debt service:
Principal
Total expenditures
Original Final
Budget Budget
$ 187,945 $ 187,945 $
8,475,204 8,475,204
1,330,276 1,330,276
13,300 13,300
Original vs.
Actual vs.
Final Budget
Final Budget
Variance Actual
Variance
$ 137,915
$ (50,030)
9,319,807
844,603
2,524,055
1,193,779
66,636
53,336
12,048,413
2,041,688
5,580,578
5,580,578
- 6,246,873
(666,295)
719,936
719,936
- 533,084
186,852
65,054
65,054
- -
65,054
81,899
81,899
- 83,714
(1,815)
160,800
160,800
- 173,125
(12,325)
25,592
25,592
- 41,185
(15,593)
-
-
- 5,427
(5,427)
1,216,536
1,216,536
- 984,909
231,627
905,005
905,005
- 911,724
(6,719)
164,128
164,128
- 189,345
(25,217)
103,691
103,691
- 101,197
2,494
199,595
199,595
- 198,486
1,109
-
-
- 1,086,289
(1,086,289)
-
-
- 427,246
(427,246)
-
-
- 73,237
(73,237)
-
-
- 244,352
(244,352)
195,234
195,234
- 46,176
149,058
81,037
81,037
- 89,965
(8,928)
-
-
- 16,039
(16,039)
9,499,085
9,499,085
- 11,452,373
(1,953,288)
Excess of revenues
over expenditures 507,640 507,640
Other Financing Sources:
Issuance of note payable - -
Net change in fund balance $ 507,640 $ 507,640 $
Fund Balance, July 1, 2025
Fund Balance, June 30, 2026
596,040 88,400
643,266 $ 135,626
3,648,970
$ 4,292,236
See accompanying notes to the budgetary comparison schedule.
24
Don Soffer Aventura High School
Notes to Budgetary Comparison Schedules
June 30, 2026
Note 1— Budgetary Policy and Basis of Accounting
An operating budget is adopted and maintained by the City Commission for the General Fund of the
School, pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis
of accounting used in the preparation of the financial statements. All appropriations lapse at the end
of the fiscal year.
The level of budgetary control is at the fund level. The School Principal may make unlimited transfers
between functional categories throughout the year. Any budget transfers made must be discussed
with management and presented to the City Commission. A potential increase in expenditures over
approved budget should be approved by the City Commission.
Note 2 - Budgetary Highlights between Original Budget and Final Budget
There were no variances between original budget and final budget.
Note 3 - Budgetary Highlights between Actual Results and Final Budget
In the General Fund, actual revenues were favorable to the final budget for the year ended June 30,
2026, by $ 2,041,688. This favorable variance was primarily attributable to higher -than -anticipated
local and state sources funding as a result of higher than anticipated enrollment. In addition, revenues
from the Accelerated Education Program exam pass rates also exceeded the budgeted amount.
Total expenditures were unfavorable compared to the final budget, mainly due to operation and
maintenance of plant expenditures not being budgeted. Instruction expenditures also exceeded the
budget primarily due to higher than budgeted stipends and employee benefits. Instruction
expenditures directly related to the Accelerated Education Program were also higher than budget.
These unfavorable variances were partially offset by favorable variances in school administration and
student support services expenditures mainly attributable to planned staffing levels not being fully
realized during the school year.
Note 4 - Excesses of Expenditures over Appropriations
In the General Fund, expenditures for the year ended June 30, 2026, exceeded appropriations by
$ 1,953,288. These over -expenditures were funded by greater than anticipated revenues.
25
OTHER INDEPENDENT
AUDITOR'S REPORTS
4W
CITRINCOOPERMAN"'
Citrin Cooperman & Company, LLP
Certified Public Accountants
6550 N Federal Hwy, 4th Floor
Fort Lauderdale, FL 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 GO VERNMENTAUDITINGSTANDARDS
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 Government Auditing 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, 2026, 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 12, 2026.
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 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.
26
J
CITRINCOOPERMAN'p'
Report on Compliance and Other Matters
Citrin Cooperman & Company, LLP
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 12, 2026
'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 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
J
CITRINCOOPERMAN`°'
Citrin Cooperman & Company, LLP
Certified Public Accountants
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 the governmental activities and General Fund of Don Soffer
Aventura High School (the "School"), as of and for the fiscal year ended June 30, 2026, and have issued
our report thereon dated September 12, 2026.
Auditor's Responsibility
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.
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 GovernmentAuditing Standards. Disclosures in that report, which is dated September 12, 2026, 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 annual financial
audit report. There were no findings or recommendations made in the preceding annual financial audit
report.
Official Title
Section 10.854(1)(e)5., Rules of the Auditor General, requires that the name or official tide of the entity
and the school code assigned by the Florida Department of Education be disclosed in this management
letter. The official tide and the school code assigned by the Florida Department of Education of the
entity are Don Soffer Aventura High School and 137026.
"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 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.
J
CITRINCOOPERMAN'p'
Financial Condition and Management
Citrin Cooperman & Company, LLP
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
Sections 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 fraud, waste, or abuse, that have occurred, or are likely to
have occurred, that has 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, City Commission, Miami Dade County Public Schools
District, 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 12, 2026
'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 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
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Bryan Pegues, City Manager
BY: Keven Klopp, Community Development Director
DATE: September 4, 2026
SUBJECT: Request to Amend Section 31-145 of the Land Development
Regulations to Include Mixed -use Ratios to be Approved under
Conditional Use City File No. LDR2605-0002
and Request for approval of General Housekeeping Updates to the
City's Code of Ordinances, City File No. LDR2605-0002
May 21, 2026 City Commission Workshop
September 8, 2026 Local Planning Agency Meeting Agenda
September 8, 2026 City Commission Meeting Agenda (First Reading)
October 6, 2026 City Commission Meeting Agenda (Second Reading)
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 permit deviations to the prescribed mixed -use
ratio through conditional use approval.
It is also recommended that the City Commission approve general housekeeping
amendments to the following Sections of the City of Aventura Code of Ordinances:
1. Chapter 30 — ENVIRONMENT
ARTICLE V. — TERMITE DAMAGE PROTECTION
Sec. 30-180. — Termites; development of land; annual inspection.
2. Chapter 31 — LAND DEVELOPMENT REGULATIONS
ARTICLE V. - DEVELOPMENT REVIEW PROCEDURES
Sec. 31-71. — Procedures of general applicability.
3. Chapter 31 — LAND DEVELOPMENT REGULATIONS
ARTICLE V. - DEVELOPMENT REVIEW PROCEDURES
Sec. 31-78. — Subdivision plat approval.
4. Chapter 31 — LAND DEVELOPMENT REGULATIONS
ARTICLE V - DEVELOPMENT REVIEW PROCEDURES
Sec. 31-79. —Administrative site plan review.
5. Chapter 31 — LAND DEVELOPMENT REGULATIONS
ARTICLE VII. - USE REGULATIONS
Sec. 31-145. — Town Center Zoning Districts.
6. Chapter 31 — LAND DEVELOPMENT REGULATIONS
ARTICLE VII. - USE REGULATIONS
Sec. 31-150. — Specific use regulations
7. Chapter 31 — LAND DEVELOPMENT REGULATIONS
ARTICLE XI. - DEVELOPMENT STANDARDS OF GENERAL APPLICABILITY
Sec. 31-232. — Subdivision and Site Development design standards.
BACKGROUND
City staff periodically reviews the City's Code of Ordinances to address any necessary
corrections, clarifications, or recommendations for improvement.
THE PROPOSED AMENDMENTS
The specific proposed amendments to the Code of Ordinances are provided in the
attached proposed ordinance.
THE MIXED -USE RATIO REQUEST
The purpose of Town Center districts is to support compact mixed -use developments that
increases land use efficiency, promote housing diversity and reduce transportation costs.
Mixed use buildings within these districts are intended to reinforce or establish vibrant
neighborhoods and encourage walking and biking. These districts are also intended to
enhance community well-being by encouraging physical activity, alternative
transportation options and greater social interaction while elevating community character
and high -quality urban design. Additionally, shared parking strategies are encouraged,
further improving land use efficiency.
To achieve these goals, a balanced mix of residential and non-residential uses that
generate activity throughout the day is critical. However, the appropriate ratio of
residential to commercial uses can vary significantly depending on the specific context,
location and development pattern of each area. Current regulations pose the following
ratio requirements:
• TC1 and TC2 districts require a mix within a range of 3:1 to 1:3
• TC3 requires a mix between 3.5:1 and 1:3.5
• No specific ratio is established for TC4 or TC5
In practice, these fixed ratios may not always reflect the needs of a specific development
site. Therefore, in order to increase flexibility and encourage context -sensitive
development that aligns with the intent of the Town Center districts, it is recommended
that the Land Development Regulations be revised to allow conditional use
approval for developments that don't meet the prescribed ratios.
Rather than requiring a variance, the conditional use process will provide a more
appropriate and proactive mechanism to review these cases. This approach will help
accommodate evolving market conditions and local needs while maintaining the vision of
the Town Center planning framework.
BACKGROUND
The City's Land Development Regulations (the "LDRs") Section 31-145 together with the
Town Center (TC1) District mixed structures ratio requirements were approved under
Ordinance 99-09.
Town Center Marine (TC2) District was incorporated to the City's Zoning Map upon its
adoption under Ordinance 99-10.
Town Center Neighborhood (TC3) District, was created and approved under Ordinance
2013-12, including the prescribed mixed -use ratios.
ANALYSIS
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 balanced mix of residential and non-residential uses.
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 updating the regulations,
procedures and standards for review and approval of Town Center districts.
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 contextual, efficient and orderly 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 district in the City.
THE GENERAL HOUSEKEEPING REQUESTS
In addition to the mixed -use ratio change described above, the ordinance includes several
general housekeeping amendments as analyzed below.
ANALYSIS
The following sections of the City's Code of Ordinances are proposed to be amended in
accordance with Section 1-11.- Amendments to Code; effect of new ordinances;
amendatory language - as outlined below:
Sec. 30-180. — Termites; development of land; annual inspection. This amendment
repeals the year -2000 mandate for annual termite activity and damage inspections in
residential and commercial properties. The City's annual structural maintenance report
requirement includes verification of termite inspection for commercial and multi -family
properties.
Sec. 31-71. — Procedures of general applicability. This amendment to 31-71(e) refer
to 163.3184 Florida Statutes - Process for adoption of comprehensive plan or plan
amendment. The statute no longer has subsection 15; public hearing procedures are
detailed under subsection 11.
Sec. 31-78. — Subdivision plat approval. This amendment is intended to comply with
the 2025 Florida Statutes Chapter 77, Section 177.071, "Administrative approval of plats
or replats by designated county or municipal official." Under subsection (1)(a), a plat or
replat submitted pursuant to this part must receive administrative approval, with no further
action or approval required by the governing body of the county or municipality, provided
that the plat or replat meets the requirements of Section 177.091 and applicable county
standards.
Sec. 31-79 — Administrative site plan review. The amendment requires all site plan
applicants to submit a Traffic Methodology Statement for approval. This document
determines if a full traffic study is needed and aligns baseline assumptions before any
analysis begins.
4
Sec. 31-145. — Town Center Zoning Districts.
(b) Town Center District (TC1); (c) Town Center Marine District (TC2); and (d) Town
Center Neighborhood District (TC3). Subject to conditional use approval, mixed -use
structures may deviate from the prescribed minimum or maximum ratios dedicated to
residential and non-residential compliance.
(e)Town Center Office Park Mixed Use (TC4) District. Amendments to TC4 ads "Mobile
Food Dispensing Vehicles" to the list of permitted uses when located within 100 feet of a
lake or a pond. In addition, the amendment removes a typo on Subsection (6)j.2.
Sec. 31-150. — Specific use regulations. The amendment defines "guest suites" and
provides for alternative classifications requiring conditional use approval.
Sec. 31-232. — Subdivision and Site Development design standards. This
amendment updates local traffic engineering design standards to meet or exceed the
Florida Greenbook. All street and highway design, construction, and maintenance must
comply at a minimum with these state rules.
STANDARDS OF REVIEW
As required, above -described amendments to Chapter 31 — Land Development
Regulations, were reviewed by staff under Section 31-77(g) Standards for reviewing
proposed amendments to the text of the LDR of the City Code of Ordinances:
(1) The proposed amendments are legally required.
The proposed amendments are legally required to implement the requested
revision to the Land Development Regulations (LDRs).
(2) The proposed amendments are consistent with the goals and objectives of the
Comprehensive Plan.
The proposed amendments are consistent with the goals and objectives of the
Comprehensive Plan of providing as per details provided on Paragraph 3 below.
(3) The proposed amendments are consistent with the authority and purpose of the
LDR.
The proposed amendments are consistent with the authority and purpose of the
Land Development Regulations. The purpose of the LDRs is to implement further
the Comprehensive Plan of the City by establishing regulations, procedures and
standards for review and approval of all development and uses in the City.
(4) The proposed amendments further the orderly development of the City.
The proposed amendments further the orderly development of the City as per
details provided on Paragraph 3 above.
5
(5) The proposed amendments improve the administration or execution of the
development process.
The proposed amendments improve the administration or execution of the
development process as it provides necessary corrections and clarifications.
CITY OF AVENTURA ORDINANCE NO. 2026-_
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
AMENDING SECTION 30-180 "TERMITES; DEVELOPMENT OF
LAND; ANNUAL INSPECTION" OF CHAPTER 30; AMENDING
SECTION 31-71 "PROCEDURES OF GENERAL APPLICABILITY",
SECTION 31-78 "SUBDIVISION PLAT APPROVAL", SECTION 31-79
"ADMINISTRATIVE SITE PLAN REVIEW", SECTION 31-145 "TOWN
CENTER ZONING DISTRICTS", SECTION 31-150 "SPECIFIC USE
REGULATIONS", AND SECTION 31-232 "SUBDIVISION AND SITE
DEVELOPMENT DESIGN STANDARDS" OF CHAPTER 31; TO
CLARIFY AND UPDATE CERTAIN TERMS; PROVIDING FOR
SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City of Aventura ("City") periodically performs a review of its Code
of Ordinances ("Code") to identify terms that need updating or clarification; and
WHEREAS, the City recently reviewed its Code and determined such revisions
are warranted in Chapters 30 and 31; and
WHEREAS, the City Commission finds it is in the best interest of City to amend
its ordinances as recommended by staff and specifically identified below.
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 Amendments. That the following Chapters and Sections
are amended as follow, with additions to the existing Code identified with underlining and
deletions identified with strikethrough:
• Chapter 30, Article V, Sec. 30-180, "Termites; development of land; annual inspection"
Chapter 31, Article V,
o Section 31-71, "Procedures of general applicability."
o Section 31-78, "Subdivision plat approval."
o Section 31-79, "Administrative site plan review."
o Section 31-145, "Town Center Zoning Districts."
o Section 31-150, "Specific use regulations."
o Section 21-232, "Subdivision and Site Development design standards."
Chapter 30 - ENVIRONMENT'
1 Underlined text indicates insertions. Stricken -through text indicates deletions.
City of Aventura Ordinance No. 2026 -
ARTICLE V. - TERMITE DAMAGE PROTECTION
Sec. 30-180. — Termites; development of land; annual inspection.
Page 2 of 19
City of Aventura Ordinance No. 2026 -
Chapter 31 - LAND DEVELOPMENT REGULATIONS21
ARTICLE V. - DEVELOPMENT REVIEW PROCEDURES
Sec. 31-71. — Procedures of general applicability.
(e) Public hearing and notices procedures. All public hearing and notice
requirements shall be provided in accordance with the provisions of F.S. §
163.3184(5)11 for a change to the City's adopted Future Land Use Map, F.S. §
166.041 for adoption of ordinances and resolutions, and the City's quasi-judicial
legislation as may be amended. When an application for a district boundary
change, changes in zoning regulations, appeals of administrative decisions,
conditional or temporary uses and variances is filed, it shall promptly be set for
public hearing before the City Commission. Written recommendations of the City
Manager or his designee shall be developed and such recommendations shall
become a part of the hearing file and record, and open for public inspection.
Notice of the time and place of the public hearing describing the nature of the
application and street address of the property shall be published in accordance
with F.S. ch. 50 not less than ten days prior to the public hearing. A courtesy
notice containing substantially the same information set forth in the published
notice may be mailed to the property owners of record located within a radius of
300 feet of the property described in the application or such greater distance as
the City Manager may prescribe; provided, however, that failure to mail or receive
such courtesy notice shall not affect action or proceedings taken under this
section. The property shall be posted no later than ten days prior to the hearing in
a manner conspicuous to the public, by a sign or signs containing information
concerning the application including but not limited to the applied for zoning action
and the time and place of the public hearing. All costs of advertising, mailing and
posting shall be borne by the applicant.
1 Underlined text indicates insertions. Stricken -through text indicates deletions.
Page 3 of 19
City of Aventura Ordinance No. 2026 -
Sec. 31-78. Subdivision plat approval.3
(a) Purpose. The purpose of this section is to establish the procedures and
requirements for obtaining approval of a plat of subdivision as defined by F.S. ch.
177.
(b) Plat required. Whenever land is subdivided in the City a plat must be
recorded in the Official Records of Miami -Dade County. No plat of subdivision
lying within the City of Aventura shall be recorded in the Official Records of
Miami -Dade County prior to approval by the City Commission Manager or City
Manager's designee. No building permit shall be issued unless a final plat has
been approved by the City Commission Manager or City Manager's designee.
Furthermore, no certificate of occupancy shall be issued prior to the final plat,
including the parcel or parcels of land on which a building will be constructed, has
been recorded in the Official Records of Miami -Dade County.
A building permit may be issued for an essential governmental facility after
preliminary plat review where the City Commission Manager or City Manager's
designee finds that immediate construction of the governmental facility is
essential to the health, safety, or welfare of the public and where the City
determines that public facilities and services will be available at the adopted level
of service standards concurrent with the impact of development of the
governmental facility. A certificate of occupancy shall not be issued until the plat is
recorded.
(c) Conformity to Comprehensive Plan. No plat application shall be
considered by the City unless the original site and the lots to be created are in
conformance with the City's adopted Comprehensive Plan.
(d) Preliminary plat, advice and comment at developer's option. Upon request
of the applicant and payment of an application fee, a preliminary plat may be
reviewed by the Community Development Department. The comments and advice
of staff, however, shall not be binding on the City or County or be construed to
create any right for the developer to rely on said comments. Review of a
preliminary plat shall be done in a reasonable time with specific notice to the
developer as to what constitutes a reasonable time under the existing facts and
circumstances at the time of submission.
(e) Tentative plat review. All tentative plats prepared for review by Miami -
Dade County must be approved by the City prior to submission to the County. A
tentative plat shall show on a map all of the facts and data required by the various
City departments to determine whether the proposed layout of the land in the
subdivision is satisfactory from the standpoint of the public health, safety and
welfare.
(1) Tentative plat application requirements. The tentative plat and application
shall be filed with the Community Development Department on forms provided by
the department. The application shall be submitted in accordance with the
required number of copies and with an application fee as established by the City.
s Underlined text indicates insertions. Stricken -through text indicates deletions.
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The following information shall be part of the tentative plat application unless
waived by the Community Development Director:
a. Proposed subdivision name and identifying title, the name of the City, and
the section, township and range.
b. Location of property lines, existing easements, buildings, watercourses,
elevations, permits and other essential features.
c. The names of all subdivisions immediately adjacent.
d. The location of any existing sewers and water mains, or any underground
or overhead utilities, culverts and drains on the property to be subdivided.
e. Location, names and present widths of existing and proposed streets,
highways, alleys, parks and other open public spaces as well as similar facts
regarding property immediately adjacent.
f. The width and location of any street or other public ways or places shown
on the City or County Trafficways Plan within or adjacent to the area to be
subdivided, and the width and locations of all streets or other public ways
proposed by the developer.
g. Date of field survey, north point and geographic scale.
h. Legal description and plan of proposed layout made and certified by a
Florida licensed land surveyor.
i.The proposed lot lines with approximate dimensions and, in the case of odd or
irregularly shaped lots, suggested location of building setback lines.
j.Where the tentative plat submitted covers only a part of the subdivider's entire
holding, a master tentative plat of the prospective future street system of the
unsubdivided part is required, and the street system of the unsubmitted part will
be considered in the light of adjustments and connection with the street system of
the plat submitted.
k. The numbering of all lots, blocks and the lettering of all tracts shall be
shown on the tentative plat. All lots or tracts shall be numbered or lettered
progressively. All blocks shall be progressively numbered except that blocks in
numbered additions bearing the same name shall be numbered consecutively
throughout the several additions.
I.A location map at the scale of one inch equals 300 feet showing existing and
proposed rights -of -way.
(2) Additional required information. In addition to the plat and application
form, the applicant shall submit the following information:
a. A complete and current opinion of title.
b. A lot parcel analysis, including the smallest lot size, largest lot size,
number of lots, acreage in each parcel, and number of parcels.
c. The applicable base flood elevation information.
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City of Aventura Ordinance No. 2026-
d. A list of all easements and rights -of -way to be vacated
e. Copies of all land development and environmental licenses and permits
applied for including water management, and dredge and fill permits.
(3) Additional information to be provided at option of director. In addition to
the information required with all tentative plat applications, the Community
Development Director may request the following information if it is determined
necessary to ascertain the adequacy of public facilities and consistency with the
Comprehensive Plan or LDRs:
a. A sealed current topographic survey ("plat survey"). The plat survey shall
cover the entire area being platted and extend a minimum of 100 feet beyond the
plat limits. The surveyor shall certify that the survey meets the requirements of
this section. The plat survey shall contain at a minimum the following information:
1. Property boundaries;
2. Existing watercourses, canals and bodies of water within or adjacent to
the plat limits;
3. Existing easements within or adjacent to the plat limits and the purposes
for which the easements have been established;
4. Existing streets and alleys on or adjacent to the tract, including name and
right-of-way width;
5. All encumbrances and restrictions specified within the opinion of title.
b. Written confirmation from all utilities franchised to operate in the City
relative to the adequacy of proposed easements shown on the plat and their
ability to co -exist with other utilities which may be placed within the easement.
c. Schematic subdivision improvement plans for the improvements
necessary to bring water, sewer and public access to the project, including all off -
site improvements required by the platting process, shall be submitted in
conformance with this code.
d. Legal documents in draft form ensuring perpetual maintenance of any
private roads, parking areas, landscaped areas, drainage systems, wetland
mitigation areas and other common areas.
e. An original title certificate or an attorney's opinion of title, and a tax letter
or receipt from Miami -Dade County.
f. Miami -Dade County DERM environmental review and resulting
comments.
(4) Checking and investigating tentative plats. The applicant shall pay such
fees, as may be prescribed, for checking the tentative plat and investigating such
matters concerning it as may be required by law and this chapter.
(f) Final plat review. All final plats prepared for review by Miami -Dade County
must be approved by the City prior to submission to the County. No application for
final plat will be accepted by the City without approval of a corresponding tentative
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City of Aventura Ordinance No. 2026 -
plat by Miami -Dade County. The final plat shall have incorporated all changes or
modifications as required to make the tentative plat conform to City and Miami -
Dade County requirements. Otherwise, it shall conform to the tentative plat, and it
may constitute only that portion of the approved tentative plat which the applicant
proposes to record within one year, provided that such portion conforms with all
requirements of these LDRs and meets the approval of the City and Miami -Dade
County.
(1) Format of final plats. The final plat shall be prepared by a land surveyor
registered in the state. The final plat shall be clearly and legibly drawn to a sheet
size of 30 inches by 36 inches and to a scale of sufficient size to be legible, with
letters and numbers to be no smaller than one -eighth of an inch in height. The
final plat, insofar as preparation is concerned, shall comply with all applicable
regulations and State laws dealing with the preparation of plats.
(2) Final plat application requirements. The final plat and application shall be
filed with the Community Development Department on forms provided by the
department. The application shall be submitted along with the required number of
copies and an application fee as established by the City. The recording costs for
legal documents and fees for notification shall be paid prior to and as a condition
for the plat to be submitted for approval public hearing before the City
Commission The following information shall be part of the final plat unless waived
by the Director:
a. Name of the subdivision. The plat shall have a title or name. The title of
the plat shall include the name of the City and the section, township and range of
which such platted land is a subdivision. The Community Development
Department shall disapprove any name or title which is similar to the name of any
previously approved plat in the City and which may cause confusion.
b. Deed description. There shall be printed upon the plat a full and detailed
description of the land embraced in the map or plat showing the township and
range in which such lands are situated and the section and part of sections
platted and a location sketch showing the plat's location in reference to the
closest centers of each section embraced within the plat. The description must be
so complete that from it, without reference to the plat, the starting point can be
determined and the outlines run. If a subdivision of a part of a previously recorded
plat is made, the previous lots and blocks to be resubdivided shall be given. If the
plat is a resubdivision of the whole of a previously recorded plat, the fact shall be
so stated. Vacation of previously platted lands must be accomplished in the
manner provided by law.
c. Names of adjacent subdivisions.
d. Names or numbers and width of streets immediately adjoining plat.
e. All plat boundaries.
f. Bearings and distances to the nearest established street lines, section
corners or other recognized permanent monuments which shall be accurately
described on the plat.
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City of Aventura Ordinance No. 2026-
g. Municipal, township, county or section lines accurately tied to the lines of
the subdivision by distance and bearing.
h. Accurate location of all monuments.
i. Length of all arcs, radii, internal angles, points of curvature and tangent
bearings.
j. Where lots are located on a curve or when side lot lines are at angles less than
87 degrees or more than 93 degrees, the width of the lot at the front building
setback line shall be shown.
k. The name or numbering and right-of-way width of each street or other
right-of-way shown on plat.
I.The numbering of all lots and blocks shown on the plat. All lots shall be
numbered either by progressive numbers, or in blocks progressively numbered
except that blocks in numbered additions bearing the same name shall be
numbered consecutively throughout the several additions. Excepted parcels must
be marked "not part of this plat."
m. Plat restrictions to restrict type and use of water supply; type and use of
sanitary facilities; use and benefits of water areas and other open spaces and
odd -shaped and substandard parcels; resubdivision of parcels as "platted," and
restrictions of similar nature.
n. All areas reserved or dedicated for public purposes. No strip or parcel of
land shall be reserved by the owner, unless the same is sufficient in size and area
to be of some practical use or service.
o. The dimensions of all lots and angles or bearings.
p. Minimum building setback lines where required by ordinance.
q. Location, dimension and purpose of any easements.
r. Certification by a registered surveyor to the effect that the plat represents
a survey made by him, and that all monuments shown thereon actually exist, and
that their location is correctly shown.
s. An acknowledgment by the owner of his adoption of the plat, and of the
dedication of streets and other public areas and the consent of any mortgage
holders to such adoption and dedication. If existing right-of-way is to be closed,
purpose of closing must be stated on the plat.
t. The signature and seal of the City. Provided, however, that where
property is being replatted the signature of the City shall be affixed or denied
pursuant to the procedures established in F.S. § 177.101, unless the vacation of
prior plats has previously been validly accomplished.
(3) Other data required. The following information is required to be submitted
at the time of final plat application, but shall not be a part of the final plat:
a. The surveyor shall show on the face of the plat (or shall certify on a
separate sheet, not to be recorded in the public records) the Florida State Plane
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City of Aventura Ordinance No. 2026 -
Coordinates (current readjustment) of at least two of the permanent reference
monuments shown on the plat. This requirement may be waived by the Director if
any portion of the land encompassed by the plat is more than one mile from the
nearest station shown on the list on file in the Dade County Public Works
Department's Survey Office, as updated; or all stations within one mile of the plat
have been lost. A copy of the certified corner record (as defined in F.S. § 177.503,
for the corners used shall be provided with the final plat.
b. Current opinion of title from any attorney authorized to practice law in this
State.
c. Certification from the City Department of Finance and Miami -Dade County
that all taxes and assessments have been paid on the land within the proposed
subdivision or receipted tax bills.
d. If a zoning change is involved, certification that the change requested has
been approved and is in effect, and that the size of lots and other features shown
on the plat conform to all zoning requirements.
e. Certification from the City Engineer that all required improvements within
the public right-of-way have been completed or that the municipality is holding
sufficient bond for the completion of the improvements.
f. Any restrictive covenants desired by the developer so long as they do not
violate existing ordinances.
(4) Review by City Commission All final plats must be submitted to the City
Commission for approval. No final plat, however, shall scheduled for
(g) Endorsement of final plat. Upon approval of the final plat by the City
Commission the final plat shall be endorsed by the City Manager and attested to
by the City Clerk. The Community Development Director shall forward the signed
original of the final plat to the applicant for County approval.
(1) Effect of dedication. A plat containing dedications of any interest in
property, when properly recorded, shall constitute a sufficient, irrevocable
conveyance to vest all legal and equitable interests in the parcels of land so
dedicated, to be held by the City in trust and the approval of the plat by the City
Commission shall have the force and effect of an acceptance of said legal and
equitable interest. However, nothing herein shall be construed to create any
obligation on the part of the city to perform any act of construction or maintenance
within a dedicated area unless or until that obligation is voluntarily planned,
budgeted and implemented by the City.
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City of Aventura Ordinance No. 2026-
(h) Requirements for final city signature. Prior to final City signature upon a
plat for recordation the developer shall have executed approved agreements if
required by the City concerning the payment of the developer's share of required
public facilities and any other requirements of the final plat approval. The
subdivider shall also provide one or more copies of the final plat, to the City in a
format deemed acceptable by the City Engineer.
(i) Time limitations of final plat approval. The burden is on the property
owner to either record the plat within 12 months of City Commission approval or
request from the City Commission, prior to expiration, one extension of no more
than six months. The burden is also on the property owner to record the plat
within the time specified by Miami -Dade County. Failure to record within the time
specified by either the City of Aventura or Miami -Dade County shall render the
approval of said plat null and void.
(j) Enforcement provisions.
(1) Recording of plat. No plat shall be recorded in the Public Records of
Miami -Dade County or have any validity whatsoever until it shall have been
approved in a manner prescribed herein and the final plat shall incorporate all
changes or modifications required by the City Commission. In the event any such
unapproved subdivision is recorded it shall be considered invalid and the City may
institute proceedings to have it stricken from the Public Records of Miami -Dade
County, Florida at the property owner's cost.
(2) Permits. The City's Chief Building Official shall not issue any building
permit for any occupiable structure to be constructed within the City unless and
until said official receives a certification from the Community Development
Director that the provisions of this section have been met. Prior to and as a
condition of securing said certification, the petitioner for plat approval, or the
successors in interest, shall file a reproducible mylar of the duly recorded plat with
the City.
(3) Public improvements. The City hereby determines it to be public policy
that the City shall withhold all public improvements and services of any nature,
including the maintenance of streets and the furnishing of sewerage facilities and
water services from all subdivisions which have not been approved and from all
areas dedicated to the public which have not been accepted by the City
Commission in the manner prescribed by the LDRs.
(4) Revision of plat after approval. After approval by the City Commission but
prior to recording any plat in the Public Records of Miami -Dade County, the
petitioner shall provide to the Community Development Director a copy of the
subject plat reflecting all corrections and/or modifications which may have been
made subsequent to the plat approval by the City Commission
The Community Development Director shall then review the plat to determine if
any revisions or modifications have been made that are contrary to or inconsistent
with the approval of the City Commission
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City of Aventura Ordinance No. 2026 -
After review, the Community Development Director Will provide the petitioner with
a letter which will either authorize recordation of the revised plat or require that
the revised plat be returned to the City Commission.
(5) Failure to satisfy conditions of approval. The failure to satisfy conditions of
approval, whether conditions precedent or subsequent to recordation, shall be
reported to the City Manager. If upon written notice by the City Manager the
applicant to correct the failures the City Commission be notified. The
City Commission upon notice to the property owner shall hold a public hearing. If
the City Commission finds that the conditions have not been satisfied, the City
Commission shall take immediate corrective action to ensure compliance
(k) Modifications to recorded plats. The modifications listed in this section
may be accomplished upon a finding by the City Manager that the regulations of
this section have otherwise been met and through the payment of any fees for the
cost of processing. The following types of development shall be deemed exempt
and not subject to the provisions of the mandatory platting requirements of this
code:
(1) The dedication of land or any interest in land to any governmental
agency, entity or political subdivision.
(2) The division of a duplex zoned platted lot to permit individual ownership in
conformance with all applicable zoning and Building Code provisions.
(3) The combination of lots and/or portions of lots to create a common
building site provided that the property owner presents a unity of title or
declaration in lieu thereof recordable in the public records of Miami -Dade County,
Florida either:
a. Identifying the boundaries of the building site and the intent to develop
and convey as one site or parcel in perpetuity or so long as the proposed use
exists or;
b. Where the property owner presents a declaration in lieu of a unity of title
recordable in the public records of Miami -Dade County, Florida that:
1. Identifies the boundaries of the building site;
2. Provides that the subject site will be developed in accordance with the
approved site plan and that no modification shall be effectuated without the
written consent of the then owner(s) of the phase or portion of the property for
which modification is sought, and the City Manager. The City Manager's approval
determination shall be made pursuant to section 31-79(j) of the City's Land
Development Regulations. Should the City Manager withhold such approval, the
then owner(s) of the phase or portion of the property for which modification is
sought shall be permitted to seek such modification by application to modify the
plan or covenant at public hearing before the City Commission;
3. If the subject property will be developed in phases, that each phase will
be developed in accordance with the approved plan, except as otherwise modified
pursuant to section 31-78(k)(3)b.2 hereof.
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City of Aventura Ordinance No. 2026-
4. In the event of multiple ownerships subsequent to site plan approval, that
each of the subsequent owners shall be bound by the terms, provisions and
conditions of the declaration in lieu of unity of title. The owner shall further agree
that he or she will not convey portions of the subject property to such other parties
unless and until the owner and such other party (parties) shall have executed and
mutually delivered, in recordable form, an instrument to be known as an
"easement and operating agreement" which shall contain, among other things:
a. Easements in the common area of each parcel for ingress to and egress
from the other parcels;
b. Easements in the common area of each parcel for the passage and
parking of vehicles;
c. Easements in the common area of each parcel for the passage and
accommodation of pedestrians;
d. Easements for access roads across the common area of each parcel to
public and private roadways;
e. Easements for the installation, use, operation, maintenance, repair,
replacement, relocation and removal of utility facilities in appropriate areas in
each such parcel;
f. Easements on each such parcel for construction of buildings and
improvements in favor of each such other parcel;
g. Easements upon each such parcel in favor of each adjoining parcel for
the installation, use, maintenance, repair, replacement and removal of common
construction improvements such as footings, supports and foundations;
h. Easements on each parcel for attachment of buildings;
i. Easements on each parcel for building overhangs and other overhangs and
projections encroaching upon such parcel from adjoining parcel such as, by way
of example, marquees, canopies, lights, lighting devices, awnings, wing walls and
the like;
j.Appropriate reservation of rights to grant easements to utility companies;
k. Appropriate reservation of rights to road rights -of -way and curb cuts;
I. Easements in favor of each such parcel for pedestrian and vehicular traffic over
dedicated private ring roads and access roads; and
m. Appropriate agreements between the owners of the several parcels as to
the obligation to maintain and repair all private roadways, parking facilities,
common areas and common facilities and the like.
These provisions or portions thereof may be waived by the City Manager if they
are not applicable to the subject property. The provisions of the easement and
operating agreement shall not be amended without prior written approval of the
Office of the City Attorney. In addition, such easement and operating agreement
shall contain such other provisions with respect to the operation, maintenance
and development of the property as to which the parties thereto may agree or the
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City of Aventura Ordinance No. 2026 -
City Manager may require, all to the end that although the property may have
several owners, it will be constructed, conveyed, maintained and operated in
accordance with the approved site plan and in a coordinated and unified manner.
c. The declaration shall be in effect for a period of 30 years from the date
the documents are recorded in the public records of Miami -Dade County, Florida,
after which time they shall be extended automatically for successive periods of
ten years unless released in writing by the owners and the City Manager, acting
for and on behalf of the City of Aventura, Florida, upon the demonstration and
affirmative finding that the same is no longer necessary to preserve and protect
the property for the purposes herein intended.
d. Enforcement of the declaration shall be by action at law or in equity with
costs and reasonable attorney's fees to the prevailing party.
e. No combination shall be approved where approval would allow a violation
of any other provision of this chapter.
(4) The division of a nonresidential zoned platted parcel into not more than
two parcels, when the City determines that a new public right-of-way or parcel
access is not required. In this instance, the Community Development Department
and Engineering Division may require that any or all of the following items be
provided and approved:
a. Current survey.
b. Sketch plat.
c. Master parking plan.
d. Secondary access plan.
e. Alley, access, drainage, utility, planting, or other easements.
f. Paving and drainage plan.
g. Sewer and water plans.
(I) Recorded plat. No change to a recorded plat shall be created and no
development is undertaken except in conformance with the recorded plat or as
specifically allowed in this section.
(Ord. No. 99-09, § 1(Exh. A, § 508), 7-13-99; Ord. No. 2002-21, § 1, 9-3-02; Ord.
No. 2012-15, § 5, 10-2-12)
Sec. 31-79 — Administrative site plan review.4
' Underlined text indicates insertions. Stricken -through text indicates deletions.
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City of Aventura Ordinance No. 2026-
(e) Preliminary site plan submission requirements. An application for preliminary
site plan review shall include 12 sets of folded and collated plans containing the
following:
(3) Site development plans (Scale to be 1 "=20' unless prior approval is
received otherwise) shall include in proper form, detail, dimension and scale, the
following:
a. The location, size, and height of all buildings, walls, fences, walkways,
driveways, parking areas and loading areas.
b. The building and floor plan, including roof plan.
c. Location, character and enclosure of all outside facilities for waste storage and
disposal.
d. Exterior elevations with material and color designation.
e. Preliminary landscaping plan (signed and sealed by a Florida registered
landscape architect).
f. Location, size, character, height and orientation of all signs.
g. Placement, height, and fixture design of all exterior lighting fixtures and
certification by a registered professional engineer or registered architect that
exterior lighting, as designed will not exceed the footcandle levels at the adjacent
private property lines.
h. Off -site sketch including, but not limited to, locations of structures, utilities,
rights -of -way and curb cuts within 300 feet of the subject property.
i. Information as to all perimeter buffer requirements for adjacent properties.
j. A master site plan is required for all phased development.
k. Site data information including but not limited to zoning districts, required and
proposed FAR, lot coverage, open space, parking, building height, density,
setbacks and lot size information.
(4) Trip Generation/Traffic Study Methodology Statement Required:
a. Prior to preparing any traffic impact analysis, a Trip Generation/Traffic
Study Methodology Statement prepared by a Florida -registered Professional
Engineer (PE) competent by education, training or experience, in the field
transportation engineering must be submitted to the City of Aventura for review
and approval. The City will utilize this statement to determine if a full traffic study
is reauired. and to establish aareed-upon methodoloaies and assumptions. No
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City of Aventura Ordinance No. 2026 -
traffic study may be prepared or submitted without an approved Trip
Generation/Traffic Study Methodology Statement.
b. Minimum Elements: The statement must address, as applicable: site
location; land uses; development intensities; phasing; build -out date; trip
generation with applicable multimodal capture, internal capture, and pass -by
capture; background traffic growth estimating procedures/committed
developments; trip distribution and assignment methodologies; and a preliminary
site plan including access points, circulation, loading areas.
c. Technical Standards: The City of Aventura adopts the most current
Institute of Transportation Engineers (ITE) standards and guidelines for trip and
parking generation. Project traffic distribution and assignment must be based
upon the applicable Traffic Analysis Zone (TAZ) data within the Long -Range
Transportation Plan (LRTP) published by the Miami -Dade Transportation
Planning Organization (TPO).
ARTICLE VII. — USE REGULATIONS5
Sec. 31-145. — Town Center Zoning Districts.
(b) Town Center District (TC1). The following regulations shall apply to all TC1
Districts:
(3) Conditional uses permitted. The following uses may be established if first
approved as a conditional use:
***
r. For mixed -use structures not meetina the reauired ratio dedicated to
residential and nonresidential uses specified in Section 31-145 (b)(1) a.
(c) Town Center Marine District (TC2). The following regulations shall apply to all
TC2 Districts.
***
(4) Conditional uses permitted. The following uses may be established if first
approved as a conditional use:
***
s Underlined text indicates insertions. Stricken -through text indicates deletions.
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City of Aventura Ordinance No. 2026-
t. For mixed -use structures not meeting the required ratio dedicated to
residential and nonresidential uses specified in Section 31-145 (c)(2) a.
(d) Town Center Neighborhood District (TC3). The following regulations shall apply
to all TC3 Districts.
***
(4) Conditional uses permitted. The following uses may be established if first
approved as a conditional use:
***
For mixed -use structures not meetina the reauired ratio dedicated to
residential and nonresidential uses specified in Section 31-145 (d)(2) a.
• -•
B - 1
• - • f ••
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City of Aventura Ordinance No. 2026 -
Sec. 31-150. - Specific use regulations.6
The specific conditions set out below shall be applied to each proposed use
during conditional use and site plan review.
(5) Group homes. The establishment of group homes shall be as regulated in
F.S. Ch. 419. A proposed group home of six or fewer residents within 1,000 feet
of an existing group home shall be required to obtain conditional use approval.
(6) Multifamily residential. Multifamily residential projects shall be under the
unified control of a single person, homeowners association or condominium
association.
(13) Guest suites. Each room that is accessible by a separate lock -out key is
considered a separate lodging unit and therefore considered a separate dwelling
unit, as defined in this Code. Alternative classification may be granted through
conditional use approval. Any quest suites/supplemental units that obtained
approval through administrative site plan review or other city land development
review processes, prior to the effective date of this ordinance, shall be deemed to
comply with the requirements of this ordinance.
ARTICLE XI. — DEVELOPMENT STANDARDS OF GENERAL APPLICABILITY
Sec. 31-232. — Subdivision and Site Development design standards.
In considering plans for subdivision and site development of land, the appropriate
review bodies shall be guided by the standards set forth hereinafter. All
references in this section to the word "subdivision" shall include site development
of land.
(1) General.
a. Character of land. Land to be subdivided shall be of such character after
development that it can be used safely for the intended purposes.
b. Conformity to the Trafficways Plan, and the Comprehensive Plan. Subdivisions
shall conform to the Trafficways Plan and shall be consistent with the City's
e Underlined text indicates insertions. Stricken -through text indicates deletions.
Underlined text indicates insertions. Stricken -through text indicates deletions.
Page 17 of 19
City of Aventura Ordinance No. 2026 -
Comprehensive Plan. Trafficways shall conform to the criteria and characteristics
established by and shown on the Trafficways Plan.
c. Specifications for required improvements. All required subdivision
improvements shall be constructed or installed to conform to the City
specifications.
d. Street capacities. Street capacities shall be determined by the standards
established in the current edition of the Highway Capacity Manual prepared by the
Transportation Research Board of the National Research Council, Washington,
D.C. and shall meet the L.O.S. adopted by the Comprehensive Plan.
e. Sidewalks. Sidewalks shall be provided on both sides of a public or private
street right-of-way. All interior private sidewalks shall connect with the sidewalks
in the right-of-way. Handicap ramps not exceeding a slope of one foot vertical to
12 feet horizontal shall be provided at all intersections.
f. Traffic engineering standards
Regulations shall apply in all Gases The minimum traffic engineering design
standards for all City roadways shall be Florida's Manual of Uniform Minimum
Standards for Design, Construction, and Maintenance for Streets and Highways
(Florida Greenbook).
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. 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 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. Effective Date. That this Ordinance shall be effective immediately
upon adoption on second reading.
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City of Aventura Ordinance No. 2026 -
The foregoing Ordinance was offered by Commissioner Bloom, who moved its
adoption on first reading. The motion was seconded by Vice Mayor Ain, and upon being
put to a vote, the vote was as follows:
Commissioner Gustavo Blachman Yes
Commissioner Amit Bloom
Yes
Commissioner Rachel S. Friedland
Yes
Commissioner Paul A. Kruss
Absent
Commissioner Cindy Orlinsky
Yes
Vice Mayor Clifford B. Ain
Yes
Mayor Howard S. Weinberg
Yes
The foregoing Ordinance was offered by Commissioner , who moved its
adoption on second reading. The motion was seconded by Commissioner
and upon being put to a vote, the vote was as follows:
Commissioner Gustavo Blachman
Commissioner Amit Bloom
Commissioner Rachel S. Friedland
Commissioner Paul A. Kruss
Commissioner Cindy Orlinsky
Vice Mayor Clifford B. Ain
Mayor Howard S. Weinberg
PASSED on first reading this 8th day of September, 2026.
PASSED AND ADOPTED on second reading this 6th day of October, 2026.
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.
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