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2006-08 ORDINANCE NO. 2006-08 AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR 2006/07 (JULY 1 - JUNE 30), PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE DATE. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. The 2006/2007 Operating and Capital Improvement Program Budget for the Aventura City of Excellence School, a copy of said budget being attached hereto and made a part hereof as specifically as if set forth at length herein, be and the same is hereby established and adopted. Section 2. Expenditure of Funds Appropriated in the Budaet Authorized. Funds appropriated in the Budget may be expended by and with the approval of the City Manager in accordance with the provisions of the City Charter and applicable law. Funds of the City shall be expended in accordance with the appropriations provided in the Budget adopted by this Ordinance and shall constitute an appropriation of the amounts specified therein. Supplemental appropriations or the reduction of appropriations, if any, shall be made in accordance with Section 4.07 of the City Charter. Section 3. Budaetarv Control. The Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to the Charter School department for operating and capital expenses may not be increased or decreased without specific authorization by a duly-enacted Resolution affecting such amendment or transfer. Therefore, the City Manager may authorize transfers from one - IT Ordinance No. 2006-08 Page 2 individual line item account to another, so long as the line item accounts are within the same department and fund. Section 4. Personnel Authorization. The "Personnel Allocation Summary" enumerates all authorized budgeted positions. However, the City Manager may amend said authorized budgeted positions in order to address the operating needs of the department so long as sufficient budgeted funds are available. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said monies, but said monies shall only be disbursed and applied toward the purposes for which the said funds were received. To ensure the integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and where appropriate, placed into separate and individual trust and/or escrow accounts from which any money drawn may only be disbursed and applied within the limitations placed upon the Gift or Grant as aforesaid. Section 6. Amendments. Upon the passage and adoption of the Charter School Fund Budget for the City of Aventura, if the City Manager determines that the Department Total will exceed its original appropriation, the City Manager is hereby authorized and directed to prepare such Resolutions as may be necessary and proper to modify any line item from the Budget hereby. 2 Ordinance No. 2006-08 Page 3 Section 7. Encumbrances. All outstanding encumbrances at June 30, 2006 shall lapse at that time; and all lapsed capital outlay encumbrances shall be re-appropriated in the 2006/2007 fiscal year. Section 8. Severabilitv. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 9. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. The foregoing Ordinance was offered by Commissioner Joel, who moved its adoption on first reading. This motion was seconded by Commissioner Holzberg, and upon being put to a vote, the vote was as follows: Commissioner Zev Auerbach Commissioner Bob Diamond Commissioner Harry Holzberg Commissioner Billy Joel Commissioner Michael Stern Vice Mayor Luz Urbaez Weinberg Mayor Susan Gottlieb yes yes yes yes yes yes yes The foregoing Ordinance was offered by Commissioner Stern, who moved its adoption on second reading. This motion was seconded by Vice Mayor Weinberg, and upon being put to a vote, the vote was as follows: Commissioner Zev Auerbach Commissioner Bob Diamond Commissioner Harry Holzberg Commissioner Billy Joel Commissioner Michael Stern Vice Mayor Luz Urbaez Weinberg Mayor Susan Gottlieb yes yes yes yes yes yes yes PASSED AND ADOPTED on first reading this 18th day of May, 2006. 3 Ordinance No. 2006- 08 Page 4 PASSED AND ADOPTED 00 0000"" ~diog th;';/," of '"oe, 2006. / .Ju;wu- USAN GO LIES, MAYOR c.... MC APPROVED AS TO FO M AND kEGAL SUFFICIENCY: ~ CITY ATTORNEY . . , ~---_..._".".- ----,-- ,.'...-----, -'-'-'--"-.""'-"'--"."---r--'---- - - ------..,- 4 ,,\If \ .l,,"~~. ;- "AlF',:i,!. ~ ... ". ~f{l;.. 'ft,;: : r L~~'"1 ):. )~ /,-- ';..~ ~"'______ -v CITY OF AVENTURA CHARTER SCHOOL BUDGET FISCAL YEAR 2006/07 ~ l1<tJ'<> ""C' tl~ e<i"j< 0& ~,p: -"_.--...,....---.--.....--,..--.-. -'..- --or-"-r'- A VENTURA CITY OF EXCELLENCE SCHOOL 3333 NE 188 TH Street Aventura, Florida 33180 Telephone: 305-466-1499 Fax: 305-466-1339 Website: www.aventuracharter.orQ Board of Directors Mayor Susan Gottlieb Commissioner Zev Auerbach Commissioner Bob Diamond Commissioner Harry Holzberg Commissioner Billy Joel Commissioner Michael Stern Commissioner Luz Urbaez Weinberg City Manager Eric M Soroka, ICMA-CM Principal Katherine Bray Murphy, PhD Assistant Principals Julie Renee Aim Daniel Sandberg Administrative and Educational Services Provided by: Charter Schools USA Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL FUND FISCAL YEAR 2006/07 TABLE OF CONTENTS TOPIC CITY MANAGER'S BUDGET MESSAGE PAGE NO. 1 BUDGET PROCESS 10 BUDGET DEVELOPMENT GUIDELINES 12 VISION STATEMENT 13 MISSION AND CORE VALUES 14 CURRICULUM 14 PERFORMANCE CRITERIA 16 SUMMARY 19 DESCRIPTION AND ORGANIZATION CHART 20 REVENUE PROJECTIONS 21 ACTIVITIES Expenditures: K-3 Basic 22 4-8 Basic 23 Exceptional Student Program 24 Substitute Teachers 25 Instructional Media Services 26 School Administration 27 Pupil Transit Services 28 Operation of Plant 29 Child Care Supervision 30 Capital Outlay 31 ADOPTING ORDINANCE 32 Charter School Fund Budget ,', <,'.' I '.~.;;.,,',. "~-l.ct,lt:~~ "':'~"=;: '.s'::-\-;- -,.... ....... ~ , 1'" _ ,~:i,,:;, ":f.! oj, 1<'" , .....,. ~- ./',_- :'--.- . City of A ventura ~ . ,,' '" ;1V' e~",e"''''' Oovtmrnenr Center 19200 Weot Coo~ Club Dri.. ^venrura. Ronda 33180 Office of the City Manager The Honorable Mayor and City Commission Aventura City of Excellence School Board of Directors City of Aventura Aventura, Florida 33180 RE: 2006/07 Charter School Fund Budget Message Members of the City Commission: In accordance with Article IV, Section 405 of the Charter of the City of Aventura, I hereby submit the proposed Budget for the Charter School Fund for the fiscal year beginning July 2006, for your review and consideration. This budget document represents the fourth year of operation of the Aventura City of Excellence SchooL Our goal in the development and preparation of a realistic balanced budget was to insure that the expanded middle school component and school functions were funded to provide a quality education for our students whereby lifelong learning skills are acquired Budqet Format The format of the budget is in accordance with guidelines adopted by the State and School Board of Miami-Dade County, Florida and utilizes the school system's accounts codes as welL The proposed budget was prepared in conjunction with Charter Schools USA (CSUSA). Various meetings were held between the City, school staff and CSUSA in order to develop a balanced budget. Siqnificant Factors Affectinq BudQet Preparation The 2006/07 school year represents the fourth year of operations of the schooL Our first three years have shown that we can continue to operate the school at a high level and provide quality education for our students, within the school based revenues and without outside subsidies. We have also been fortunate to have a strong business community and involved parents participate in fund raising activities for school improvements. In December of 2004, the City and CSUSA renegotiated its Administrative and Educational Services Agreement to more accurately reflect the responsibilities of each party. This process, which recognized the additional responsibilities assumed by the City, resulted in a series of fee reduction which resulted in a cost savings of $46,000 this budget year. Charter School Fund Budget 1 The budget includes funds to provide a seventh grade for 100 students. This impacted the budget by $515,000 including capital outlay. It IS projected that the additional students will generate $512,000 in revenue The cost savings from the reduced CSUSA fee will subsidize the difference The revenues have been estimated on the conservative side, based on actions taken by the State Legislature as it related to school funding. The budget includes new revenue in the amount of $110,000 from the Clear Channel agreement for proceeds from the billboard advertising. In order to retain and recruit highly qualified teachers and staff, the budget reflects a COLA increase for all employees and a bonus program that meets or exceeds the Miami -Dade County school system. Mirroring national industry trends, we will experience significant increases in health insurance premiums In our quest to provide technology to our students, funds were allocated to provide computers in each classroom that will be utilized for seventh grade. In addition, each classroom will be equipped with a "smart board" teaching aide to provide for interactive teaching and learning opportunities In order to address the Florida Class Size Mandate Legislation, funding has been included to provide for an additional teacher position. The overall budget increased by 179%. This is due to the addition of the seventh grade and increased funding to significantly expand the number of books in the Media Center. The budget includes funding for lease payments to the Debt Service Fund to pay annual costs associated with the long term debt borrowed for the construction of the elementary school wing. It is important that we continue to maximize the school dollars as much as possible and maintain efficient use of budgeted funds. Expansion of the Middle School Component The following represents the key points relating to the addition of the seventh grade and expansion of the middle school operations: · Nine fulltime teachers will be added for the core classes of Language Arts, Math, Science, Civics, Spanish and Technology and the electives that include Physical Education and Music. A Reading coach was also added · An Intramural Sports Program will be offered for basketball and volleyball. . Seven periods of classes along with lunch and homeroom will be provided. . Each seventh grade student will be required to take six core classes (Language Arts, Math, Comprehensive Science II, Science, Spanish, Civics, and Computer Concepts) and select one elective (TV Production, Drama, Band, Chorus, Web Design, Journalism, Creative Writing, and Team Sports. Charter School Fund Budget 2 · All at risk students will be required to take reading and all other students will be required to take Spanish . Gifted instruction will be provided in Language Arts and Science Math and Spanish programs will allow multiple offerings from Introduction to high school credit level classes. . Sixth grade offerings have also been expanded in light of additional staff capabilities. · After school clubs and select sports programs will be provided . The school will begin at 830 a.m. and end at 3:30 pm Summary of All BudQetary Funds The total proposed budget for 2006/07, including all operating and capital outlay, is $5,445,952. The majority of the budget is Personnel Services at $3,336,319 Operating expenditures total $1,350,633. Other Uses expenditures, which primarily represent lease payments to the Debt Service Fund to cover school construction debt payments and transfers to the General Fund, total $574,000 Capital Outlay expenditures are $185,000 The following chart shows a comparison of the department's budgets for the past two years. Total costs increased by 17.9%. Budget Category Summary Increase 2005/06 2006/07 (Decrease) % Change Revenues State Shared Revenues $4,018,684 $ 4,746,852 $728,168 181% Charges for Services 166,000 151,100 (14,900) -90% Mise Income 136,000 278,000 142,000 104.4% Other Non-Revenues 300,000 270,000 (30,000) -10.0% Total Revenues $4,620,684 $ 5,445,952 $ 825,268 179% Expenditures K-3 Basic $ 1,082,217 $ 1,127,129 $ 44,912 42% 4-8 Basic 944,954 1,446,684 501,730 531% Exceptional Student Program 300,429 303,393 2,964 10% Substitute Teachers 89,107 86,974 (2,133) -2.4% Instruct Media Services 71,572 148,551 76,979 107.6% School Administration 590,642 672,199 81,557 13.8% Pupil Transit Services 113,000 158,000 45,000 398% Operation of Plant 1,129,458 1,173,218 43,760 39% Child Care Supervision 144,305 144,805 500 0.3% Capital Outlay 155,000 185,000 30,000 19.4% Total Expenditures $ 4,620,684 $ 5,445,952 $ 825,268 179% Charter School Fund Budget 3 -'~.--T -"-,..--"~_....'- T-''''--- Charter School Fund This fund is used to account for revenues and expenditures specifically earmarked for the City's Charter School. The fund accounts for operating and capital revenues, expenditures and capital outlay. State Shared Revenues 87.3% Media Services 2.8% Exceptional Student Program 5.6% 4-S Basic 25.7% Charter School Fund Budget Revenues Charges for Services 2.8% Misc. Income 4.8% Other Non-Revenue 5.1% Charter School Fund Budget Expenditures School Administration 12.5% Transit Services 2.9% Operation of Plant 21.8% Child Care Supervision 2.7% Capital Outlay 3.4% K-3 Basic 21.0% Charter School Fund Budget 4 Goals The 2006/07 school year represents the fourth year of operations for Aventura City of Excellence School (ACES). This past year a great deal of time and effort was expended on expanding parental involvement, school clubs and identifying and working with students at risk. In 2006/07, ACES will continue to expand middle school operations to include seventh grade and related curriculum offerings. ACES will enrich a child's learning and social atmosphere through . Safe School Campus - The City provides a fulltime certified police officer to the school that serves as the School Resource Officer Traditional security methods including cameras are in place at the School. · Before/After School Care - The service is available from 730 AM. to 830 AM. and 300 PM to 600 PM every school day on a fee basis to all children attending the school. . Small Class Sizes - Kindergarten classes are limited to 20 students and all other grades are limited to 25 students. . Technology Integrated in Every Classroom - At least 4 state-of-the-art computers will be available in every classroom and 2 fully equipped computer labs including smart boards is based at the school. . Low Student-Teacher Ratio . Parental Involvement Opportunities - Parents must sign a "contract" agreeing to volunteer a minimum of 20 hours per year. · Personalized Learning Plans - Student's individual needs are assessed, instructional strategies are implemented to target individual needs and student progress is documented annually in student portfolios · Progressive Curriculum - Standards based curriculum that adds depth and breath to subject matter above state and national standards. · Specialty Classes - Includes music, art, physical education, media, computers, foreign language and science at the elementary level and elective offerings at the Middle School. · Character-Building Education ("Living Values") . Experienced Faculty · Exceptional Student Education (ESE), English for Speakers of Other Language (ESOL), Gifted Students Programs - The budget provides 4 full time staff members to ensure the efficacy of these programs. In addition each grade level is staff with at least one teacher who has or is working on completing a "gifted certificate endorsement · Enthusiastic and Nurturing Teachers and Staff · Transportation - Students residing within 2 miles of the school site will not be eligible for transportation. Those living greater than 2 miles but less than 3.5 miles will be eligible for transportation Students living greater than 3.5 miles must furnish their own transportation · Physical Fitness - All elementary students have recess daily. A full size gym located next door at the City's Community Center is available to the Charter School Fund Budget 5 school for physical education classes and special events in addition to an outside basketball court and track. . Life Long Learners - A 4,000 square foot media center is equipped with a sympodium, ceiling projector, surround sound and a motorized viewing screen. The facilities capabilities are maximized daily for classroom instruction as well as special events and before school use. Revenues The revenues, available for allocation In the 2006/07 Fiscal Year, are anticipated to be $5,445,952. This is an increase of $825,268 or 179% compared to the prior year. Approximately $512,000 of the increase was directly related to 100 new students for seventh grade. State Shared Revenues - The amount projected for Florida Education Finance Program revenues is $4,312,333 and is based on $5,390 per student after the deductions for the transportation reimbursement component and the 2% held back by the School Board for administrative costs. School lunch reimbursement revenues are estimated to be $32,577. The transportation reimbursement amount is $91,962 and is based on 300 students requiring bus service. Capital Outlay revenue amounts are based on $388 per student. This is $6 per student less than the prior year. The final amount will be based on the actions of the State Legislature. Charqes for Services - The amount projected for reimbursement from the food service vendor is projected to be $6,100 After School Program includes revenues derived from fees charged for Before and After School Programs and is estimated to be $145,000 Miscellaneous Income - The total amount is $278,000 This is an increase of $142,000 compared to the previous year. This is based on new revenues in the amount of $110,000 from the Clear Channel agreement for proceeds from the billboard advertising and projected increases in field trips/special programs revenues and fundraising activities. This is offset by specific expenditures in the budget Other Non-Revenues - This represents anticipated fund balance amounts from the prior year's budget. Expenditures The estimated 2006/07 expenditures contained within this budget total $5,455,952 and are balanced with the projected revenues. Total expenditures are $825,268 or 179% higher than the 2005/06 fiscal year amount Personnel Services Personnel Services are budgeted at $3,336,319 or 61 % of the budget Personnel Services expenditures for all employees have been budgeted to reflect a 35% cost of living adjustment and a bonus amount that averages $500 per employee. The pay plan will continue to meet or exceed Miami-Dade County Schools. The total number of employees is 67 full time and 15 part-time compared with 57 full- time and 15 part-time positions included in last year's budget Included in the full- time positions are 53 teachers, 5 part-time para-professionals, 2 Reading Charter School Fund Budget 6 specialist and 1 Instructional Counselor. The majority of the part-time positions (9) are utilized to provide Before and After School Programs. In addition, a Media Specialist and a computer network/technician position are included in the budget All employees except the Principal, Vice Principal and Janitor are under contract with CSUSA A major impact on the budget is attributed to increased health insurance costs ($25,000). The following outlines the staffing level comparisons to the prior fiscal year: "T-- 2005/06 i- I ---2006107 --, Function IJobClass----- !FUIITim; lPartTim;-!--iFuiiTime !PartTim;;! . ';. I , , I I I! I '.5101 : Teacher 'I 20.00 I -L- 2000 '. - i , I ' I I 5~.OO'" L__:Para-Pro'essi~~_+_ 5.001 J - i __4 L i Feading Specialist__ I 1.00 I : _ I ...}~L~ ~._~nstructional Counsel~l_".__~j ii' I ~ J : i I! i !! ! r- "-~-'~~~--+-~--r---;--------: :5102 _~~___ i _ 17.00 L . i l 27.00 i ~J [Instructional Counselor i . 0.50 ! j~ r ~.__! iPara~Professionals I j 1.00 II - L J,OO I 1 i I ! i I I f- i I ! --r~! 15250 iTeacher I 5.00 i 5.00 1 -! i I! I! r l- I I ! _-JTotal i Operatinq Expenses The expenditures for operating expenses are $1,350,633, which represents 25% of the budget. This is $220,946 more than the prior year. This can be attributed to 15901 I , I--- 6200 ,- i7300 ! I i I 1 L I ~ 1 r I ~- 17900 r 19102 I I Substitute Teacher 200 i i ~ 1.00 i i 1.00 I 2.00 I 1.00 i 1.00 I 1.00 1.00 1.00 1.00 I 1.00 I I i I I I Media Specialist ! I : Principal IAssistant Principal i El.Jsiness Manager iAdministrative ~sistant i ~ceptionist I FegistarfCompliance -L- fComputer NetworklTech . Ass!. to Principal I Janitor Site Coordinator I PIT After School Counselor I ; PIT After School Counselor II ! 57.00 Charter School Fund Budget 200 r I I , ----1 ! f I i 1.00 I ~~:I :~ 100 i i 1.00 I i LOa! I 1.00 ! 100 I 1.00 - i I -:I 1.00 I ~ IJ I 1.00 I 4.00 i 4.00 4.00 i 4.00 I I 1500 : 67.00 I 15.00 ! , 7 the costs associated with the addition of the seventh grade and increase in the number of books for the Media Center. The major expenses are as follows: . CSUSA education/administrative fee - $258,740 . Textbooks - $214,000 . Other materials and supplies - $161,800 . Transportation services contract - $158,000 . Field Trip and School Events - $100,000 . Electncity - $101,000 . Building maintenance contract - $97,300 . SPED Services - $46,000 . Repairs and Maintenance -$32,500 Other Uses Other Uses expenditures total $574,000, pnmarily represent lease payments to the Debt Service Fund to cover the elementary school wing construction debt payments Other expenditures include a contingency account and transfers to the General Fund. Capital Outlav A total of $185,000 has been budgeted for furniture, fixtures, equipment and computer equipment. This is an increase of $30,000. A majority of the funds will be utilized to add computers in the middle school class rooms, purchase additional smart boards, as well as upgrading software. Summary I am pleased to submit the detailed budget contained herein. The budget document and its related funding levels represent the City's continued commitment to providing a school of excellence for our community. The budget contains funding levels to address the following key objectives: · Hiring and retaining administrators and teachers who are well prepared for creating life-long learners in their students as well as acting as role models in their own quest for knowledge on the latest "best practices" in educational research to enhance their teaching abilities. . Putting into place a strong accountability system that will hold everyone at the school responsible for maximizing learning opportunities · Creating a school climate that enables students and teachers to feel they are cared for, respected, and contributing members of the school. · A low staff-pupil ratio in order to enhance the development of the individual strengths of each student. · Establishing initial baseline assessment data to identify and measure student progress. · Providing additional staff members and costs association with providing a sixth grade and a middle school component. . Developing a strong parent-teacher relationship. Charter School Fund Budget 8 · Maximizing the use of technology imbedded in classroom instruction as well as in a lab setting. The preparation and formulation of this document could not have been accomplished without the assistance and dedicated efforts of the School's Administration and Charter Schools USA All questions relating to the budget should be referred to my attention. Tr'Y <eb Eric M. S rok City Mana e Charter School Fund Budget 9 BUDGET PROCESS Budget PreparationlDevelopment 1. January Meetings are held with CSUSA, Principal and City Manager to develop Goals and to discuss issues that may impact the budget for the upcoming school year. 2. February: Preliminary Revenue projections and forecasts are developed by the City Manager. The following steps are followed to project revenues . Forecast student enrollment . The State's Florida Education Finance Program (FEFP) per student allocation is projected by the State and provided to the charter schooL . Capital Outlay funding is determined by the State based on available funding. 3. March: Personnel needs are developed based on input from the Principal and staff. The following steps are utilized to forecast personnel: . Review existing staffing requirements to ensure adequate coverage for student needs and new programs. . Review salary structure to ensure competitiveness with the school district. . Benefits calculations such as Workers Compensation, Life Insurance, Health Insurance, and Pension are provided by CSUSA and developed for each qualifying employee 4. April: Individual expenditure line items are developed by the City Manager based on input from the Principal, CSUSA and historical data A draft of the budget document is prepared by the City Manager. The draft is reviewed by the Principal, CSUSA and the Finance /Support Services Department. 5. May The budget is reviewed by the School Advisory Board. The City Manager submits budget to the City Commission who act as the Board of Directors for the SchooL 6. June: The budget is loaded into the accounting system. 7. July: Budget goes into effect Budget Adoption The Charter School budget is approved via Ordinance at two public meetings scheduled for May and June conducted by the City Commission. The adopted budget is integrated into the accounting software system effective July 1st Budget Control/Monitoring Funds appropriated in the Budget may be expended by and with the approval of the City Manager in accordance with the provisions of the City Charter and applicable law. Funds of the City shall be expended in accordance with the appropriations provided in the Budget and shall constitute an appropriation of the amounts specified therein. Supplemental appropriations or the reduction of appropriations, if any, shall be made in accordance with Section 4.07 of the City Charter. The Budget establishes a limitation on expenditures by department totaL Said limitation requires that the total sum allocated to the Charter School department for operating and capital expenses may not be increased or decreased without specific Charter School Fund Budget 10 authorization by a duly-enacted Resolution affecting such amendment or transfer Therefore, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. The "Personnel Allocation Summary" enumerates all authorized budgeted positions However, the City Manager may amend said authorized budgeted positions in order to address the operating needs of the department so long as sufficient budgeted funds are available The budget is monitored on a monthly basis to track variances between actual and budgeted amounts Significant variances are Investigated and monitored for corrective action. Quarterly review meetings are held with the Principal and City Manager. Encumbrances do not constitute expenditures or liabilities in the current year, but instead are defined as commitments related to unperformed contracts for goods or services, which are only reported in governmental funds. Budget Amendment Upon the passage and adoption of the Charter School Fund Budget for the City of Aventura, if the City Manager determines that the department total will exceed its original appropriation, the City Manager is authorized to prepare such Resolutions for consideration by the City Commission as may be necessary and proper to modify any line item from the Budget Basis of Accounting Basis of Accounting refers to the time period when revenues and expenditures are recognized in the accounts and reported on the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The accrual basis of accounting is followed for the proprietary fund types. The modified accrual basis of accounting is followed in the governmental fund types and the expendable trust funds type. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual, that is, when they are both measurable and available. Available means collectible within the current period or soon enough thereafter to pay current liabilities Expenditures are generally recognized under the modified accrual accounting when the related fund liability is incurred. Exceptions to the general rule are principal and interest on general long- term debt which is recognized when due. The Charter School Department Budget applies all applicable GASB pronouncements as well as the following pronouncements issued on or before November 30, 1989, unless those pronouncements conflict with or contradict GASB pronouncements: Financial Accounting Standards Board (FASB) statements and interpretations, Accounting Principles Board (APB) opinions and Accounting Research Bulletins (ARBs). During June 1999, the Government Accounting Standards Board (GAS B) issued Statement No 34. This statement established new accounting and financial Charter School Fund Budget 11 reporting standards for state and local governments. The Charter School implemented the new financial reporting requirements of GASB 34 BUDGET DEVELOPMENT GUIDELINES Financial Policies The Charter School's financial policies, compiled below, set forth the basIc framework for the overall fiscal management of the school Operating independently of changing circumstances and conditions, these policies assist the decision-making process of the City Manager and School's Administration. These policies provide guidelines for evaluating both current activities and proposals for future programs. Most of the policies represent long-standing principles; traditions and practices that have guided the Charter School in the past and have helped maintain financial stability over the last 2 years. They are reviewed annually as a decision making tool and to ensure their continued relevance in an ever-changing environment. Operating Budget Policies 1. The Charter School will maintain at a minimum, an accessible cash reserve equivalent to four weeks of operating costs. 2. No new or expanded services shall be implemented without a corresponding revenue source or the implementation of trade-offs of expenses or revenues at the same time. This applies to personnel, equipment and any other peripheral expenses associated with the service. 4. The Charter School shall continue to support a scheduled level of maintenance and replacement of its infrastructure. 5. The Charter School shall support capital expenditures that reduce future operating costs. Capital Budget Policies 1. The Charter School will develop a multi-year plan for capital improvement that is updated annually with documentation of deviations from the plan. 2 The Charter School will maintain its physical assets at a level adequate to protect the Schools' capital investment and minimize future maintenance and replacement costs The budget will provide for the adequate maintenance and the orderly replacement of the capital equipment from current revenues wherever possible. 3 The Charter School will provide sufficient funds to replace and upgrade equipment as well as to take advantage of new technology thereby ensuring that employees have safe and efficient tools to provide their service. It reflects a commitment to further automation and use of available technology to improve productivity in the Charter School's work force. The objective for upgrading and replacing equipment includes: (1) normal replacement as equipment completes its useful life, (2) upgrades to new technology, and (3) additional equipment necessary to service the needs of the Charter School. 4. The Charter School will use the following criterion to evaluate the relative merit of each capital project Capital expenditures will foster goals of: a. Projects specifically included in an approved replacement schedule b Projects that reduce the cost of operations Charter School Fund Budget 12 c. Projects that significantly improve safety and reduce risk exposure Revenue Policies 1. The School will attempt to maintain a diversified and stable revenue system as a shelter from short-run fluctuations in any single revenue source. 2. The School will attempt to obtain new revenue sources as a way of ensuring a balanced budget. 3. The School will review fees/charges annually and will design or modify revenue systems to include provisions that automatically allow charges to grow at a rate that keeps pace with the cost of providing the service Cash Management/Investment Policies 1. The School will deposit all funds received by 200 PM the next day. 2. Investment of School funds will emphasize preservation of principle; the objective will be to match or exceed the yield of the State Board of Administration. 3. The School will collect revenues aggressively, including any past due amounts owed. Reserve Policies 1. The School will maintain a fund balance of at least $100,000. Accounting, Auditing, and Financial Reporting Policies 1. An independent audit will be performed annually. 2. The Charter School will produce annual financial reports in accordance with Generally Accepted Accounting Principles (GMP) as outlined by the Governmental Accounting Standards Board (GASB). Charter School Fund Budget 13 ~..- -~.,.-.........,-------..,..-.- '-" -,---r- 'T AVENTURA CJTY OF EXCELLENCE SCHOOL VISION STATEMENT To join with our community to become the premier charter school in the nation where academic excellence coexists with the promotion of social responsibility grounded in an atmosphere of human dignity. MISSION We believe that we have a responsibility to create a school climate that enables every individual to feel cared for, respected and to act as contributing members of the school culture. All students can learn and will be encouraged to strive for academic excellence and personal growth that will enable them to be productive and active members of society. CORE VALUES We develop school programs based on "best practices" to promote learning gains. We provide a strong accountability system that holds everyone at the schoolhouse responsible for maximizing learning opportunities Provide each student with experiences to develop an awareness of good health habits and attitudes for living by encouraging each student to perceive learning as a life-long continuing process from pre-school through adulthood We improve upon the quality of instruction and curriculum by increasing the effectiveness of teachers and their teaching through ongoing professional development Social Responsibility We develop an understanding of and responsibility for making positive personal and social choices. We develop the ability to think critically, make inferences, apply knowledge to new settings and use these skills to make wise choices We build in each student and professional staff member a sense of self-worth and a positive self-concept. We foster an environment where academic "press" coexists with developing as citizens of this world. CURRICULUM ACES curriculum is based on the state standards with a focus on project -based applications encompassing the sciences, arts, math and language that allow students an opportunity to combine their creativity and practical knowledge. ACES teachers utilize technology daily to reinforce instruction and offer opportunities for independent practice. Students have access to internet-based Charter School Fund Budget 14 instructional programs at home and at school. All classrooms are equipped with computers. In addition to ACES core curriculum, students have weekly instruction in Art, Music, Physical Education, Media and Technology Students in grades third through fifth receive Spanish instruction two times per week Our science resource teacher brings classroom learning to life through weekly hands-on applications in the science lab. Students who are eligible for the gifted program spend one full day each week with a gifted resource teacher This enrichment program serves as an extension and enhancement of the curriculum being delivered by regular classroom teachers. Our gifted resource teacher also "team teaches" within select classrooms. Project-based applications encompassing the sciences, arts, math, and language allow students an opportunity to combine their creativity and practical knowledge. ACES ESE Resource Specialists work along side the classroom teacher on a daily basis to ensure that all student needs are met. Resource Specialists modify instruction as appropriate to enable students to meet their goals. ESE Specialists collaborate with classroom teachers to ensure that "strategies for success" are implemented in all subject areas. Our English Speakers of Other Languages program is offered to students who are working toward English language proficiency. Classroom teachers servicing ESOL students have undergone special training related to strategies that enhance language acquisition. ACES ESOL Resource Specialists collaborate with classroom teachers related to instructional modifications that aide in content comprehension. ACES ESOL Resource Teachers meet with parents and conducts annual evaluations to measure progress toward English language proficiency. This program is offered to students who qualify for services based on school district requirements In addition, ACES part-time Speech and Language Pathologist services students in small groups two to three time per week, depending on their needs Classroom teachers utilize technology daily to reinforce instruction and offer opportunities for independent practice. ACES students have access to Internet- based instructional programs at home and at school. Students Kindergarten through fifth grade utilize the ACES computer lab weekly. Each week students receive library instruction from ACES Media Specialists in topics such as research skillS, types of literature and media, plagiarism, organizing ideas, concept mapping and the importance of developing a life long love of learning. Charter School Fund Budget 15 The ACES music program emphasis multicultural music appreciation, songs, rhythm and rhyme Our Music room is equipped with tambourines, bells, maracas, drums, keyboard and more. ACES physical education program emphasizes sportsmanship and teamwork Students are exposed to a variety of games, sports and activities utilizing our full size, indoor gymnasium. ACES contracts with a Nutrition Specialist to provide classroom instruction and exercise leading to a healthy lifestyle ACES science laboratory program provides students with hands-on application of core curriculum Students in second through fifth grade visit the science lab weekly and students in Kindergarten and first grade conduct experiments within their classrooms. Students conduct scientific investigations including predictions, observation, data collection, evaluation and communication of findings. ACES Modern Language Program places emphasis on four basic components of language acquisition (eg, listening, speaking, reading and writing). Students build an understanding of the relationship between perspectives and products of various cultures. ACES Arts program fosters self-expression and creativity The art program is designed to inspire and motivate children to experience the connection between disciplines such as language arts, math, science and social studies Students use a variety of mediums including paint, chalk, clay and fabric to create 2-D and 3-D art. All students participate in a club of their choosing once a week. Teachers and community members act as sponsors for these various clubs: Chess Club, Math Madness, Hip Hop Dance, Modern Dance, Middle Eastern Dance, Jazz, Latin Dance, Arts and Craft Club, Patrol Club, Sports and Sportsmanship Club, French and Spanish Clubs, Technology Club, Health and Well Being Club, Real Estate Development Club, Environmental Health Sciences Club, Creative Marketing Club, Fabulous Food Club, Banking Club, Hebrew Club, Percussion Club, Middle Eastern Dance and Awesome Readers Book Club. PERFORMANCE CRITERIA 1) Indicator: All students will maintain a portfolio demonstrating and charting improvement and mastery of skills required at that grade leveL This portfolio will be part of the Personal Learning Plan (PLP) that is the compendium of parent, student and teacher conferences. Each PLP will establish academic goals for each individual student in relation to his/her performance and progress. 2003/04 Actual: Complete 2004/05 Actual: Complete 2) Indicator: The State of Florida A+ Plan Grade shall be no lower than a "B". 2003/04 Actual: B 2004/05 Actual: A Charter School Fund Budget 16 - --........^--...,.....- - ,.._.._~u ._.~ "'..."T"-_. 3) Indicator: Meet the requirements delineated in Florida State Board of Education Administrative Rule 6A-1.09981, Implementation of Florida's System of School Improvement and Accountability, as may be amended from time to time 2003/04 Actual: Complete 2004/05 Actual: Complete 4) Indicator: Percent of parents that completed all 20 required volunteer hours by the end of the year. 2003/04 Actual: 98% 2003/04 Actual: 99% 5) Indicator: Number of students enrolled shall be 95% of the number allowed by the School Charter. 2003/04 Actual: 100% 2004/05 Actual: 100% 6) Indicator: The year-to-year retention rate shall be 90%. 2003/04 Actual: 98% 2003/04 Actual: 99% 7) Indicator: The percentage of parents who on the Parent Survey agree or strongly agree to the statement that "I would recommend the Charter School to a friend" is 90%. 2003/04 Actual: 99% 2004/05 Actual: 100% 8) Indicator: The audits required by State Law and the Charter shall indicate that the financial statements are presented fairly and that tests of compliance with laws and regulations and consideration of the internal control over financial reporting disclose no instances of non-compliance, nor any material weaknesses 2003/04 Actual: All in compliance 2004/05 Actual: All in compliance 9) Indicator: Class size and studenUclassroom teacher ratios shall be maintained throughout the school year at 20 1 for kindergarten and 25: 1 for grades 1 trough 5 2003/04 Actual: All in compliance 2004/05 Actual: All in compliance 10) Indicator: Reading - Percent of Students in the school on grade level and above in Reading. This is based on the Sunshine State Standards and exhibited in proficiency on the Florida Comprehensive Assessment Test (FeAT). 2003/04 Actual: 70% 2004/05 Actual: 81 % Charter School Fund Budget 17 -~.'''''-''-'''T --- - .,......-.....--..- 11) Indicator: Math - Percent of Students in the school on grade level and above in Math This is based on the Sunshine State Standards and exhibited in proficiency on the Florida Comprehensive Assessment Test (FCAT). 2003/04 Actual: 69% 2004105 Actual: 79% 12) Indicator: Writing - Percent of students in the school on grade level and above in Writing. This is based on the Sunshine State Standards and exhibited in proficiency on the Florida Comprehensive Assessment Test (FCAT) 2003/04 Actual: 85% 2004105 Actual: 91 % of students scored 3.0 or higher which was a gain form the pervious year however, based on the new accountability standard of 35 82% of students exhibited proficiency. 13) Indicator: All Students will achieve high science standards as measured by Sunshine State Standards Performance Standards. 2003104 Actual: A mean score of 266 was recorded, which is 20 points below the states average. 2004105 Actual: A mean score of 301 was achieved which is above the state and district average. Charter School Fund Budget 18 -...,..--..,...-.' -- - -~-'-'-- - CITY OF AVENTURA , nhis turd is ~d to account for re ' nues and expenditures s ificallyearmarked for the City's ! r~-' I --~- : _-1 : Ct'arter Sclupls The ~ 'v\111 aapunt for operatirg and capital revenues, a~ expenditures i :araatec!-'M~-the-Avermr-elty 0' E>rellar ce Sclool.- i i-I , " , I' I f--.f--.--~------i~' . L ------j " I I r I I i I I ;----i---! f I i I I ,I State Shared Revenues l~ Charges for Services I 1 I Misc. Income I [I Disposition of Fixed Assets I i ! Ott-er Non-Revenues i I l-..i 11 Total Revenues r I i I L 1 REVENUE PROJECTIONS $ 4,018,684' $ 166,000 I 136,000 o 300,000 I I $ 4,620,684 $ I I I I 4,746,852 ! 151,100 i -~ 278,000 1 01 I 270,000 I 5,445,952 I I ------1 , EXPENDITURES , ~ I , I I K-3 Basic i 1 $ 1,082,217 I $ 1,127,129 I I 4-8 Basic ! 944,954 1,446,684 ~ Exceptional Student Program I 300,429 303,393 i Substitute Teaders I 89,107 I 86,974 I , Instn.d rv1edia Services I 71,572 148,551 i i School Adrrinistration 590,642 672,199 I ! Pupil Transit Services 113,000 158,000 I Operation of Plant I I 1,129,458 1,173,218 i Child Care Supervision! 144,305 144,805 ! I Capital OJtIay , 155,000 185,000 i I i i ! I Total Expenditures I , $ 4,620,684 $ 5,445,952 , i I i f-I I ! I I i I Revenues over(L.O:Jer) Experditures ,$ 0 $ - I Charter School Fund Budget 19 CITY OF AVENTURA 2OCKi07 !~S.(j€JpartJ:reI=lWS- - : . :. 'oo,Gp€ffitioo.ar:d~€Jmsnt~..Q~-_: ~-6y-f~-Gr-l-jGW~.nt teacrer. ratiGs,J:1i~G-Star-darQHm-par~ .~Gipati~~~~ss.~G+I1l-f~r.oo~.J fs<tool~r€l pro\~oo in ap~r:w.4tJ:l~tq01a~A. ! I 1 Ii] Iii i" I : . I 1 ' . ! i I I I I"r- I . ; ~1 I Personnel Services $2,763,4121 $3,336,319 i ~ I I Operating Expenditures 1,129,6871 1,350,633 i I I I Other Uses I 572,585 , 574,000 ! ~-J -lcapitalOutaly I I 155,0001 185,0001 ~_+- I Total I I I $4,620,6841 $ 5,445,952 I L_.l.___________J_________l_____.l_.__________.__________J_____________l______.________J Charter School Department Organization Chart City Manager CSUSA Educational! Administrative Services School Advisory Board Principal School Operations Charter School Fund Budget 20 CITY OF AVENTURA ._..,-__ i .. i State Shared Revenues: i I __..; ,_.~35910 !_ 3310 ~ Florida EdLCation Finarce Program -1 $ 3,649,684 i $ _4,312,333 i -+ ~~~~~ +--- 3399 -i::1 ~urd1 ReirTixrserrent +---- 52,~Ot-- 32,557 i i i 335980 1 3354 I Trarsportation I 58,000 i 91,962 ! _ I 335991 ~ 3391 ! Capital OJtIay I 259,000 ! - 310,000 I H -jSLbtolaI t --1 - f 4,018,6841 $ 4,7468521 !.. +-1 i I Charg~ for Services: I' i -- , I I I 6-,10Ql. L--l- 3478~ 3450 -I Food Service Fees -t 6,000 I . , i 3479050 i 3473 IAfterSch:loI proqrams 160,000 I U 11 Subtotal I I $ 166,000 I $ i I I i I i-~I -- 'I ~ Msc Income I .1" i H--- i.. l_L3611ooo--r- 3431 Interest EanirQs 1 ,O~ i I 3661955 Field TriDSlSoecial proqrams 50,000 I i 3661966 l\Iedia Center Donatiors - I 3665000 at'er PriVc3te Sou-ce Re\.em.e - I it 3661900 3495 Msc. Re\.enL.eS 85,000 1 I i Subtotal $ 136,000 $ II '-- i 364010 3780 i-- I I I I ! I L 3999000 3489 ! I 3811001 3610 ;1 I Subtotal Chotal Re\.e~ i I i Disoosition of Fixed Assets Sale of EoLi orrent $ O:her Non-Revenues Begimrg Surplus Transfer from General Fund 300,000 . 300,000 I I 145,000 151,100 i ! 3,000 I 75,000 I , 5,000 I 110,000 I 85,000 278,000 $ ~ 270,000 I 270,000 i i $ 4,620,684 $ 5,445,952 Charter School Fund Budget 21 CITY OF AVENTURA 'i-"-'--"--"'--'--' --------.-"---.-'------------CHARfER scH()(il"----------------------.---. !--"-----_.""--"-'"~"-._-"-"-"--,._,.,.._,_._-""_._.-"---~--'---,-----,-"--,-"'-_._---_...,--~,----_.."",.----. ' 2006107 1------".-,-.---- BUDGETARY ACCOUNT SUMMARY ,-..----------.- 19Q.OOO1-569 '--~---_._._---_._-_._._--_.._----_.._._-_._- K-3 Basic 5101 ,-1,-------- i 1 ~~--.---~___~___,__.c i i i Personnel Services i i I L_,.' ~l________;_--~~~--~-_-.-_~ L i 1220 I _ 120 !Teacheri ___ j i ! 1250 150 IAides i II I Para-Professionals (PiT (5) iT-1230 130 i Other Certified Instn.dion IL'--1-- -I Readirg Specialist __ r-r-- llnstn.dional Counselor ~_+-~~~_ 221 ! Social Security- rratchirg i ! 1502 I 291 I Bonuses i ' j i 2201 I 211 1---+- Ll- 1503 L- 291 I ! 2301 i 231 !H=r- 2302 I 232 i 2401 II 241 l I 1505 i 291 r'T 'I I i I I I ()peratinQ ExoenditureslExpenses r I 4001 i 330 jTraveVConferencesfTrainirq I 5290 I 590 I Other Mafl & Supply 1 I 5299 I 790 ' Miscellaneous E'><T)j:lnse j I ''I-'~ I : 5410 ! 521 irv1errbershipsldueslsubscription ! I 5411 i 520 I Textbooks ~-+- I,' I i , i , I ! Ii: I I I LJ I , - , 726,6071 40,375 76,590 I ~'- 64,533 10,5001 Pensioni I Stiperds i Health I ! -' I Life Insurance & Disability V\brkers corrpensation Sick Da Buyout subtotal 6,024 4,000 67,790 3,350 9,975 7,200 $1,016,944 I I ! ---+------- subtotal 2,773 17,000 4,500 1,000 40,000 $65,273 Total Function 51011 $1,082,217 I I i Charter School Fund Budget - ________ __._..._.~_,".....,..___.________ ..,...._.___ __._......__n ~......'_ _.___ ----I 744,060 40,375; --I j 77,6891 I _.J i I 65,9531 , 10,5001 6,1631 4,0001 89,2901 3,396 10,231 7,200 $1,058,856 2,773 20,000 4,5001 1,000 40,OOO! $68,273 $1,127,129 22 :-.------.".--.....-.-.-....------.-------,.---.--------------'------'----"-_.~-_..._----~._-_.._-"-_...""---"----,-. CITY OF AVENTURA CHARTER SCHOOL 2fX1i07 BUDGETARY ACCOUNT SUMMARY ._-------~~---~~------~-~~----- 1~2-$9 >---.--..-.,.-,---..--.-----,-.----,-----,. .'--,-----,_..,._..",---;-.._._..,---,-_.----.,---_. 4~ Basic 5102 ! Personnel Services I 1220 I 120 I r--r- 1230 ~ 130 i I !Teacherl i " ~ i Other Certified Instn..ction I I ---.-..-- I _llnstn..ctional Counselor I I Para-Professional (PrT (1) ~ I Social Security- rratchirg ! I Bonuses I i Stipends I Pensioni-- I Health I I Life Insurarce & Disability I ii' \t\brkers compensation . Sick Day Buyout i I 1 I Ex nditureslEx nses 330 T raveVconferercesltrai ni rg 590 I Other Mat'I & Suppl 790 i Miscellaneous Expense 521 i MerrbershipsldLBslsubscri tion 520 -+TextbookS , I i i LI I : i 1 2101 I I 1502 : 1-1 -L i i 1503 I f-~-__--L I i 2201 I,. I I _ I i 2301 ~---t'"'--_. i ! 2302 ii2401 i ! I I 1505 LJ I I H I 1 i , , 11, 1 I I 1--.....1---- ! I 1 ! ! i , ' , I i i I ' I ! L-_ i l 221 291 291 211 231 232 241 291 I subtotal , i subtotal I I Total Function 51021 I Charter School Fund Budget ~-- -----y--T n .-,u-.'----rT-- ~ 632,662 ! 34,665 L 51,8071 ---1--" . 5,5001 , 17,1001 -+-- 4,9671 55,1781 2,729 I 7,998i 3,960! $816,566 I I 4,5001 43,000, I 10,0001 8881 70,0001 $128,388 1 I $944,9541 1,026,695, 18,772 79,9781 8,50Q] 16,5501 7,8411 114,2081 4,3~ 12,4671 :-i 3,9601 $1,293,345 I ! i I 4,5001 75,000 I 3,0001 8391 70,000: $153,339 I I ! , $1,446,684 I 23 CITY OF AVENTURA ...__.,_.___...,___.__.,M___.._..,___________ ___._~_____"_'",_.._".,__",,.____,_"______._,.. ._____._______________ __~HARTER sCHCl<!..___....___.__.___.._____.___._--, 2006107 ---.-...------------ BUDGETARY ACCOUNT -SUMMARY-----.---------.-- -----..-.-..-.. 1911~3-S69 ~._____________.__ Exceptional Student_~rogram 5250 ____ , . i i I ' ! : L i Personnel Services !.___ +__ i _____----.J , ! 1220 I 120 : Teacreri i 185,0111 193,8731 n- 2101 221 !SocialSel curi~-rratchrg -.=--=+_ 14,153! ---.14,831] i.,J 220~1- !persioni _ I 1,3881 1,454! ~.l 150~_L.?~_1 ,Bonuses _-1.___ 1,5001_ 2,0001 i 1 1503 I 291 IStiperds I __..1~__ 1,2001 iT- 2301 1- 231 I Health I J. 18,2851 20,0001 iJ 2302 1_ 232 i Life Irsurance & Disability _I 7681 7901 L.J 2401 L, 241 lV\brkerscorrpensation L 2,1961__ 2,3171 ~2~~sickDayBVYOut I 1,4401 1,4401 " I' I subtotal I $225,941 ! $237,905 i ~ I i ! I I ..Qperatin~nditureslExpenses I I i 4001 ' 330 T ra-.eVConferencesIT rai ri ' 4,000 4,000 3190 310 I Prof & TechService~PED 50,000 46,0001 5290 590 Leasi nse 3,0001 3,000i I , 5290 590 Otrerrv1afl & Su I 10,000! 5,0001 5299 790 Miscellareous ense 2,500 2,5001 5410 , 521 Merrbershipsldueslsubscription I 9881 9881 , 5410 I 520 Textbooks I 4,0001 4,0001 i-'I"-- + ! I subtotal I $74,4881 $65,4881 r i 1 I I i I i i i I I I!---r--- , I ~ I I Total Function 52501 i I $300,4291 $303,393 I I Charter School Fund Budget 24 1---.---.-, CITY OF AVENTURA CHARTER SCHOOL 2006107 BUDGETARY ACCOUNT SUMMARY 19O-6lJ04.$9 Substitute Teachers 5901 I ! ~-r--- ! i i Personnel Services i i I I , 1220 i 120 i Teacrerl 57,750 i 53,561 i , i ITeacrer- PfT , 1225 i 140 16,000 i 18,000 I i , I I 4,097 i 2101 ! 221 I Social Secun - rratchlrY;l 4,4171 2201 211 I Pension 433 ! 402 j I 1502 291 Bonuses i 1,000 ! 1,000 I i , 231 ~ Health I I I I 2301 I 7,314 i 8,306 ! i i ~302 232 I Life Insurance 768 i 2561 705 ! , I 631 I i I 2401 241 I V\brkers corrpensabon I , I : , , I 720 I I 1505 I 291 I Sick D~ ~~ I 720 i r-L I I subtotal I 89,1071 86,974 i ' I f-+-- I I I : I i I I I I I I , I i 1 QPeratin~~nditureslExpenses I i , , , n 3190 i 310 !Prof&TechSer'.1ces 1 ! , I I I I I I l subtotal I $ 1$ I , I I I $89,107 i I Total Function 5901 $86,974 I ~ I I ~ Charter School Fund Budget 25 ~-- CITY OF AVENTURA "-,.__._---,-,---"---,-~-~---"-- I ~ SCHOOL , !----- ---- 2006107 BUDGETARY ACCOUNT SUMMARY 1~9 ---.---.--,----.------ Instruct Nledia Services 6200 I i ~_.._.~~.,'._-'-_._-----_.._."---,----,-- L- i ,------- I ' i-+- 1 I i i Personnel Services . I ____ i . . ! 1230 I 130 __!MediasPeci~list . -~-=t= 38,564I____~,9W I 2101 I 221 I SOCial Secunty- rratchlrg 1 2,950[ 3,053 I 2201 I 211 I Pension! I _ 2891 2991 , 1502 I 291 i Bonuses I 5001 500! 1503 291 IStiperds 01 01 LL 2301 :-131 If-ealth i 3,65711 4,1531 Li 2302 232JLifelnsurance 157..1- - 1611 I ! 2401 J41- 1\t\br1<erscorrpensation 4551 4701 4--,' I Sick Da B ut I 0 O! 1 I subtotal $46,572 $48,551 i i I ! 25,000 $25,000 1 I $71,572 1 subtotal i , 100,0001 $100,000 I Total Function 6200 , ! $148,551 I i , I J Charter School Fund Budget 26 r------------------------ CITY OF AVENTURA--------- -------------- ,.----..,,---..-------.,-.,-.-----.--~..-..--.-.--"--- -____.__..___.__..______...._..,__...___________m..._._.______....___ CHARTER SCHOOL 2006/07 ---------- BUDGETARY ACCOUNT SUMMARY --- _.-._._~-~------_._._~--_.._.._-- 19lJ.6OO6.$9 --~~-~----,----~---_._~._-_._._----_.- School Administration 7300 f-' i_~_ I.---~~---- _._._--~---'----------,._-. i i Personnel Services i i 1260 ! 160 I-~---- i i : ~~ ---L-- j i i n' ~- ,I -----j- I : i i i f ! , , I I i r"T-i H,,- I --j---- , i 1211 I 110 lJ i i I I i ! i 4041 it 2201 ! r I 2101-r i i 1502 ! i-I 1 I I 1503 I I I 2301 ! 2302 2401 ! I 2501 J I I 201 211 221 291 291 231 232 241 251 ----1.------___--.:...._________. otrer Support Person~1____L____170,326.l_____171 ,1~ Receptionist _________j_ ________ Adrrinistrabve Assistant ! --- '- ._._--~ Registar/Col11Jliarre/ESE ----J------J-------__; Site Coordinator ----.. Netv..or1</COI11J Tech -PIT ___ ___ Asst to Priocipal _____+__ __--+--__ __ Adrrinistrators I 216,5941 246,270, ----t------~-------~ Vice Priocipal (2) ----------i-- _+-___' ~~~ i L Autorrobile allowarre -L- 4,8001 i Pension I 14,8961 I Social Security- rratchirg -~-=- i 29,5991 I Bonuses _I 8,0000IJ,,' iSti nds _, Health 34,5501 Life Insurance 1,7961 Vlbrkersco nsabon 4,581 i Ure 10 ntcorrpensation I 01 subtotal I $485,142 i , 4,800! -----j 18,426 : _..J 31,9361 8,0001 oi I 38,383, 1,8851 4,8001 I 1,0001 $526,699 i I nditureslEx nses 330 T raveVconfererres/trai ni 310 Prof & Tech Services Field Tri s/School Events L al/E~yrrent Ads I otrer fVlafl & Su I 'I\/Ierrbershi s/dues/subscri I I 3,0001 01 1 100,000, 5,0001 35,0001 2,5001 $145,500 I I , , , , I , I I I 391 590 521 3,0001 0, 60,000 5,0001 35,000 2,5001 $105,500 I I bon , subtotal I I 1 Total Function 73001 $672,199 i $590,642 I Charter School Fund Budget 27 r CITY OF AVENTURA CHARTER SCHOOL 2006107 BUDGETARY ACCOUNT SUMMARY 1~7-669 Pupil Transit Services 7800 , -,--- I I i. W-2Perating~enditu~s1Expenses i i 3190 i 310 !Prof& Tech Services , I I ' ~. 1---- I L subtotal! i i , 113,000 I I $113,000 i i I $113,000 i 158,000 $158,000 I i I , ~I L.~ I Total Function 78001 $158,000 i i -L._ Charter School Fund Budget 28 ..._.._n'''. --"'""T"".-T"'--- r.-.-.n-. ..-..,..... "T"'"T-~ T \--.-----, , I i , r-- , CITY OF AVENTURA t----.---..--'---.--.,.-.-~-.--"-..,-------- - CHARTER SCHOOL 2006107 BUDGETARY ACCOUNT SUMMARY 19l1-6lJOl1.$9 Operation of Plant 7900 1260 160 i Other Sup~ort Personnel 'Janitor i i 2201 211, Pension! r-i 1-1- 2101 221 1 Social Security- matchi ng 1 I 2301 r- 231 I Health ! i-L- 2302 232 i Life Insurance H' : 2401 I 241 i VlkJrkers compensation I I ~ ~ I, I i Operatin~ Expenditures/Expenses LL ' H 3201 I 312 f--' 3147 i 316 H- 314~-l- I I 4620 ~ I +-3431 I ~I 4101-1 I I 430~ I~ 430; I I 4501 i I I 4635 i I ' ~ 1 5295 i 1 5290 4440 I Other Uses I I I , r- I 9125 I i i I i tJ subtotal! -r- I ~- i 1 -+ I I , i , ense subtotal I 971 _I Transfer to General Fund ! 1 Conti ngency I 921 1 Lease Pa ments to Ci Debt Servic~ subtotal I 1 I Total Function 79001 I 1- Charter School Fund Budget 17825 18113' ~ 2174 1386: 62961 1031 -----2141 2,139' I 1,3631 6,2961 , 1021 i 2101 $27,935 I $28,285 ! I I -L---____i i ! i 13,5001 1 7,500L 255,4781 75,000 40,0001 20,000' 11,000[ 75,000 I 28,460 20,000' 6,000 6,000 15,000 $572,938 30,000 I 100,000 I 398,585 I 528,585 1,129,458 13,500 ! I 7,5001 258,740! 90,0001 20,000J 32,0001 11,0001 96,00QJ 28,4601 : 30,7331 I 6,0001 6,0001 15,0001 $614,933 ! 30,000 I I 100,000 I 400,000 I 530,000 1 I I 1,173,218 I 29 "---"T---..---. I ! CITY OF AVENTURA CHARrER SCHOOl 2006107 BUDGETARY ACCOUNT SUMMARY 190-6009-069 _~=-'---Child Care Supervision 9102 I \ --l Personnel Services _I i ~_ 1503 J 291 ___l~ite Director- Stipend ___ . I 1260 . 160 I Oti'er Support Personnel ___I Site Coordinator -- 1 After School Counselor I I After School Counselor II I Unef11)loyrrent COf11)ensati-on Social Securi - matchi \l\brkers co ensation ~ooo [ _?,OOO . 48,870 ' 48,870 ' _____"--L______ --+ I . . -------;-----------~ . . :-'-1-- I i i I I I i i L__ I , ! i i---i-"-- - , , I 0' I 3,7391 596, 55,205 I I ---I i i 3,500, 1,OOOJ o 3,000 7,300 2,000 2,5001 5,000i 20,800 $45,100 I ! ! 2501 ,--+-- I 2101 ir 2401 . --1 :- I i I 1--.,-----.- [--1- - i l_~_ ~ i Operating Expenditures/Expenses I i 3147 ! 316 1 School Advisory Consultant R-- 3201 ; 3-~ iAccountirg & auditirg fees ! . 3431 310 I Contract-Food Services r-r- i Contract-Recreation Programs ~ 4620 350 I Contract- Buildi maintenance I I 4501 320 i Insurance & Bond Prerrium I I 4635 350 I Repai rs & Mai ntenance 1-----+ , I 4301 430 Electrici I I i I 5290 590 I Oti'er Mafl & Suppl i I 221 -"'-241 I I subtotal i l- 1 I' I I I Other Uses I 9125 i i subtotal, 921 nts to Debt Service Furl subtotal i 44,000 $44,000 d , I $144,305 Total Function 9102 , . ; I Charter School Fund Budget ---.-------' , , 59.2J 3,7391 5961 , 55,705 ! I ~ i i 3,500; 1,0001 01 3,0001 7,300i 2,000 2,5001 5,000, 20,800 $45,100 I 44,000 I $44,000 ' $144,805 30 CITY OF AVENTURA .,,'-...-"""".,------------..----------. CHARTER SCHOOL 2006107 BUDGETARY ACCOUNT SUMMARY 19(}.6()10-569 Capital Outlay 7400 --..---..----..----.---.-".-------.-- f-- >--~.'--._---._- ---r----,---.- ; ! ' i I : ! : ! i ~--,----l-----_--j--.-_-.~ . , ' l ! ----.-.--"'-----------.,.---- , , ----i i ! I I , i--- LJ~ital Outlay I ' I ' I ! j ~ I I . I ' I I f-J 6401 i 69?_.~C0Q12~~r.~()~..r:~ >750 I ! 6410 ! 640 I FUrniture, Fixture & Equlprrent I---'-r---------+ I ! ! 6401 I 643 i Corrputer E ui rrent >750 f--j----1 subtotal i II i ~-t----L i I I I ! ! ~ --i~--+ I I I I I , I I I '---1 ! I I , I I 15,0001 50,000 , 90,000 $155,000 I I I I $155,000 I 15,0001 .; 50,000! 1 120,0001 $185,000 i I I $185,000 ! -i 1 I I Tolal Function 74001 Charter School Fund Budget 31 ORDINANCE NO. 2006-_ AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR 2006/07 (JULY 1 - JUNE 30), PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE DATE. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. The 2006/2007 Operating and Capital Improvement Program Budget for the Aventura City of Excellence School, a copy of said budget being attached hereto and made a part hereof as specifically as if set forth at length herein, be and the same is hereby established and adopted Section 2. Expenditure of Funds Appropriated in the Budqet Authorized. Funds appropriated in the Budget may be expended by and With the approval of the City Manager in accordance with the provisions of the City Charter and applicable law Funds of the City shall be expended in accordance with the appropriations provided in the Budget adopted by this Ordinance and shall constitute an appropriation of the amounts specified therein Supplemental appropriations or the reduction of appropriations, if any, shall be made in accordance with Section 407 of the City Charter. Section 3. Budqetarv Control. The Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum Charter School Fund Budget 32 allocated to the Charter School department for operating and capital expenses may not be increased or decreased without specific authorization by a duly-enacted Resolution affecting such amendment or transfer Therefore, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. Section 4. Personnel Authorization. The "Personnel Allocation Summary" enumerates all authorized budgeted positions However, the City Manager may amend said authorized budgeted positions in order to address the operating needs of the department so long as sufficient budgeted funds are available Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said monies, but said monies shall only be disbursed and applied toward the purposes for which the said funds were received To ensure the integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and where appropriate, placed into separate and individual trust and/or escrow accounts from which any money drawn may only be disbursed and applied within the limitations placed upon the Gift or Grant as aforesaid Charter School Fund Budget 33 Section 6. Amendments Upon the passage and adoption of the Charter School Fund Budget for the City of Aventura, if the City Manager determines that the Department Total will exceed its original appropriation, the City Manager is hereby authorized and directed to prepare such Resolutions as may be necessary and proper to modify any line item from the Budget hereby. Section 7 Encumbrances. All outstanding encumbrances at June 30, 2006 shall lapse at that time; and all lapsed capital outlay encumbrances shall be re-appropriated in the 2006/2007 fiscal year. Section 8. Severability The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part Section 9. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. Charter School Fund Budget 34