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2003-06ORDINANCE NO. 2003-06 AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR THE AVENTURA CHARTER ELEMENTARY SCHOOL FOR FISCAL YEAR 2003~04 (JULY I - 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 2003/2004 Operating and Capital Improvement Program Budget for the Aventura Charter Elementary 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. Sec~on 2. Expenditure of Funds Apprepdated in the Bud.qet Authorized. Funds apprepdated 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. Ordinance No. 2003-06 Page 2 Section 3. Bud,qetary 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 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 2 Ordinance No. 2003-06 Page 3 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. Section 7. Encumbrances. All outstanding encumbrances at June 30, 2003 shall lapse at that time; and all lapsed capital outlay encumbrances shall be re-appropriated in the 2003/2004 fiscal year. Section 8. Severability. The provisions of this Ordinance are declamcl to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconst'~utional, 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. 3 Ordinance No. 2003-06 Page 4 The foregoing Ordinance was offered by Commissioner Diamond, who moved its adoption on first reading. This motion was seconded by Vice Mayor Grossman, and upon being put to a vote, the vote was as follows: Commissioner Zev Auerbach Commissioner Jay R. Beskin Commissioner Ken Cohen Commissioner Bob Diamond Commissioner Harry Holzberg Vice Mayor Manny Grossman Mayor Jeffrey M. Perlow yes yes yes yes yes yes yes The foregoing Ordinance was offered by Commissioner Holzberg, who moved its adoption on second reading. This motion was seconded by Commissioner Cohen, and upon being put to a vote, the vote was as follows: Commissioner Zev Auerbach Commissioner Jay R. Beskin Commissioner Ken Cohen Commissioner Bob Diamond Commissioner Harry Holzberg Vice Mayor Manny Grossman Mayor Jeffrey M. Perlow yes yes yes yes yes yes yes PASSED AND ADOPTED on first reading this 20th day of May, 2003. 4 Ordinance No. 2003- Page 5 PASSED AND ADOPTED on second reading this 3rd day of June, 2003. /~EF'~'REY I~. PERLOW, MAYOR ATTEST: TA~RC~3A M. S I gKA,/CMC LERK OVED AS TO LEGAL SUFFICIENCY: CITY CHARTER SCHOOL BUDGET FISCAL YEAR 2003~04 CITY OF AVENTURA AVENTURA CHARTER ELEMENTARY SCHOOL CITY COMMISSION/BOARD OF DIRECTORS Mayor Jeffrey M. Perlow Commissioner Zev Auerbach Commissioner Jay R. Beskin Commissioner Ken Cohen Commissioner Bob Diamond Commissioner Manny Grossman Commissioner Harry Holzberg CITY MANAGER EHc M. Soroka PRINCIPAL Dr. Katherine Bray Murphy MANAGEMENT COMPANY Charter Schools USA CiTY OF AVENTURA CHARTER SCHOOL FUND FISCAL YEAR 2003/04 TABLE OF CONTENTS TOPIC CITY MANAGER'S BUDGET MESSAGE ADOPTING ORDINANCE SUMMARY DESCRIPTION AND PERSONNEL ALLOCATION SUMMARY ORGANIZATION CHART PERFORMANCE CRITERIA REVENUE PROJECTIONS ACTIVITIES Expenditures: K-3 Basic 4-8 Basic Exceptional Student Program Substitute Teachers Instructional Media Services School Administration Pupil Transit Services Operation of Plant Child Care Supervision Capital Outlay PAGE NO. 1 2 3 4 6 7 8 9 10 11 12 13 14 15 16 AVENTURA CHARTER ELEMENTARY SCHOOL Aventura, FL www. aventuracharter, org The Honorable Mayor and City Commission Aventura Charter Elementary School Board of Directors City of Aventura Aventura, Florida 33180 RE: 2003/04 Charter School Fund Budget Message Members of the City Commission: In accordance with Article IV, Section 4.05 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 2003, for your review and consideration. This budget document represents the first year of operation of the Aventura Charter Elementary School. Our goal in developing the budget was to insure that school functions were funded to provide a quality education for our students whereby lifelong learning skills are acquired and the preparation of a realistic balanced budget. The school is scheduled to open in August 2003. Bud~let 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 submitted to the City by Charter Schools USA (CSUSA). Various meetings were held between the City and CSUSA in order to jointly review, prepare and submit a balanced budget. Si!:lnificant Factors Affecting BudRet Preparation Two years have passed since the City received its response and related projected budgetary requirements for the RFP to Design, Build, Operate and Maintain a Charter Elementary School. Although for the most part, the attached budget reflects the budgetary requirements included in the original RFP and in many cases the costs are lower, one major area of concem is Capital Outlay funding. Based on the original estimates, the Capital Outlay funding was projected to be between $450,000 and a year. Based on this assumption, the City acquired a loan to the construction of the school that would require annual debt payments in the amount of $443,000. The State legislature over past two years has failed to adequately fund capital outlay for charter i"urther reduced the amounts anticipated. In fact, it is A Member of the ¢ ~ A R ~E R S ¢ ~ 0 0 L $ Family of Schools projected that in the first year of operation the school will receive only $45,000 for capital outlay. In spite of the capital outlay revenue reduction, the budget was balanced in part by lower costs for contracted services than originally projected and revenues derived from "Before and After" School Programs. Furthermore, the City's General Fund was not used to subsidize the budget. The severe reductions in capital outlay funding will have two major effects. It forced the budget to be prepared without any contingency funding. The payback of the loan acquired by the City to purchase the school site will occur over a longer period of years than originally anticipated. It is important that we continue to monitor this situation and the actions of the State Legislature as it relates to equal treatment of charter schools in the capital outlay funding area. Summary of All Bud,qetary Funds The total proposed budget for 2003/04, including all operating and capital outlay is $3,746,977. The majority of the budget is Personnel Services at $1,975,967. Operating expenditures total $1,298,425. Other Uses expenditures, which primarily represent lease payments to the Debt Service Fund to cover school construction debt payments, total $442,585. Capital Outlay expenditures are $30,000. Budget Category Summary Revenues State Shared Revenues Charges for Services Other Non-Revenues Total Revenues $3,307,665 438,312 1,000 $3,746,977 Expenditures K-3 Basic 4-8 Basic Exceptional Student Program Substitute Teachers Instructional Media Services School Administration Pupil Transit Services Operation of Plant Child Care Supervision Capital Outlay Total Expenditures $ 987,499 547,846 277,823 44,192 66,691 337,721 82,800 1,125,708 246,696 30,000 $3,746,976 Charter School Fund This fund is used to account for revenues and expenditures specifically earmarked for the City's Charter Schools. The fund accounts for operating and capital revenues, expenditures and capital outlay. [! Aventura Charter Elementaw School The August 25, 2003 opening of Aventura Charter Elementary School (ACES) represents several milestones in the City's short history. The school will be the first public elementary school within the City's boundaries and the first municipal sponsored charter school in Miami-Dade County. The opening of ACES showcases the City's changing demographics, toward a younger family oriented community. The state-of-the- art educational facility is located at 3333 NE 188th Street and will serve up to 600 students in kindergarten through fifth grades. 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 Office. Traditional security methods including cameras will also be in place at the School. · Before/After School Care - The service will be available from 7:30 A.M. to 8:30 A.M. and 3:00 P.M. to 6:00 P.M. 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 a computer lab 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 - Best practices that include an on-line "Standards Adoption Measurement" that provides immediate short term objectives for identified student strengths and area of growth in reading and mathematics. · 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. · Character-Building Education · Experienced Faculty · Exceptional Student Education (ESE), English as a Second Language (ESOL), Gifted Students Programs - The budget provides for a fulltime ESOL and ESE teachers who will oversee proposed endorsed teachers at every grade level. · 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. · Gym Facilities - A full size gym located next door at the City's Community Center will be available to the school for physical education classes and special events. Revenues The revenues, available for allocation in the 2003104 Fiscal Year, are anticipated to be $3,746,977. State Shared Revenues - The amount projected for Florida Education Finance Program revenues is $3,070,728 and is based on $5,291 per student less the transportation reimbursement component and the 2% held back by the School Board for administrative costs. A charter school start up grant in the amount of $150,000 is included for the first year of operations. The transportation reimbursement amount is $41,202 and is based on 126 students requiring bus service. Capital Outlay revenue amounts are conservatively based on $76 per student. The final amount will be based on the actions of the State Legislature. Original projections prepared two years ago indicated over $850 per student. Charges for Services - The amount projected for Food Service Fees is $157,080 and includes lunch, before school and after school meals. After School Program includes revenues derived from fees charged for Before and After School Programs and is estimated to be $281,232. Other Non-Revenues - This represents anticipated surplus amounts from the prior year's budget. Expenditures The estimated 2003~04 expenditures contained within this budget total $3,746,977 and are balanced with the projected revenues. Personnel Services Personnel Services are budgeted at $1,975,967 or 53% of the budget. The total number of employees is 44 full time and 17 part-time compared with 6 full time positions included in last year's start-up budget Included in the fulltime positions are 36 teachers and I teacher assistant II. The majority of the part-time positions (16) will be utilized to provide Before and After School Programs. In addition, a media specialist and a part-time computer network/technician positions has been included in the budget. All employees except the Principal are under contract with CSUSA. Operatin,q Expenses The expenditures for operating expenses are $1,298,425, which represents 35% of the budget. The major expenses are as follows: · CSUSA management fee - $386,974 · Textbooks - $220,000 · Food services contract - $178,424 · Other materials and supplies - $117,500 · Transportation services contract - $82,800 · SPED Services - $67,500 · Building maintenance contract - $67,500 · Electricity - $60,000 IV Other Uses Other Uses expenditures, which primarily represent lease payments to the Debt Service Fund to cover the school construction debt payments, total $442,585. Capital Outlay A total of $30,000 has been budgeted for furniture, fixtures, equipment and computer equipment. Summary I am pleased to submit the detailed budget contained herein. The budget document and its related funding levels represent the Board's continued commitment to providing a school of excellence for our community. The budget contains funding levels to address the following key objectives: · Hidng administrators and teachers who are well prepared for creating life-long leamers 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. · Puffing into place a strong accountability system that will hold everyone at the schoolhouse responsible for maximizing learning opportunities. · Having a school faculty that will tolerate no excuses for failure. The expectation is that every child will be successful. · Creating a school climate that enables students and teachers to feel they are cared for, respected, and centdbuting members of the school. · A Iow 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 for enrichment and remediation services. · Developing a strong parent-teacher relationship. · 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 staff of Charter Schools USA and the School's principal. All questions relating to the budget should be referred to my attention. EMS/aca v CITY OF AVENTURA BUDGET CATEGORY SUMMARY 2003/04 (July 1 - June 30) This fund is used to account for revenues and expenditures specifically earmarked for the City's Charter Schools. The fund will account for operating and capital revenues, and expenditures associated with the Aventura Charter Elementary Scholl. State Shared Revenues Charges for Services Interest Income Disposition of Fixed Assets Other Non-Revenues Total Revenues REVENUE PROJECTIONS K-3 Basic 4-8 Basic Exceptional Student Program Substitute Teachers Instruct Media Services School Administration Pupil Transit Services Operation of Plant Child Care Supervision Capital Outlay Total Expenditures Revenues over(under) Expenditures EXPENDITURES $ - $ 3,307,665 438,312 199,494 1,000 $ 199,494 $ 3,746,977 58,494 141,000 $ 987,499 547,846 277,823 44,192 66,691 337,721 82,800 1,125,708 246,696 30,000 $ 199,494 $ 3,746,976 $ 0 Charter School Fund Budget Page 1 CITY OF AVENTUPJ~ 2003/04 This department is responsible for organization, operation and management of the City's Charter Elementary School. By focusing on Iow student-teacher ratios, high academic standards and parental participation, the school will provide a first class learning environment for the City's children. The school operations are provided by contract with Charter Schools USA. Personnel Services $52,494 $1,975,967 Operating Expenditures 147,000 1,298,425 Other Uses 442,585 Capital Outaly 30,000 Total $199,494 $ 3,746,976 Function Job Class 2001/02 2002/03 Full TlmePartTIme Full TlmePart Time 6101 Teacher 90.00 6102 Teacher 11.00 6260 Teacher 4.00 6901 SubstltuteTeacher 1.00 6200 Media Speoiallst 1.00 7300 Assistant Prlnolpal 1.00 1.00 site Coordinator 1.00 1.00 Admlnls~'atlve Assistant ] ,00 1.00 Receptionist ] .00 1.00 Reglsta r/Complla rice 1.00 1.00 P/T Computer l~twork/Tech Principal 1.00 1.00 1.00 9102 PFFTeacher 2.00 P/TTeacher Assistant 14.00 Teacher Assistantll 1.00 To=l 6.00 44.00 17.00 Charter School Fund Budget Page 2 Charter School Department Organization Chart City Manager CSUSA Management Co. ~ School Advisory Board Elementary School~ Charter School Fund Budget Page 3 Education Manaqement. 1. For the first year of operation, the Charter School shall attain the following: a) Reading - 70% of student test scores will improve by ten (10) percentage points on the Comprehensive Test of Basic Skills (CTBS). b) Reading - 70% of student test scores will improve by ten (10) percentage points on the CTBS or norm-referenced/criterion-referenced test administered by the Charter School over the first test administration in the fall of year 1. c) Reading - Students in grades 3 - 5 will gain a year's growth in a years time as measured by CSUSA's criterion referenced tests, teacher made assessments and student portfolios. d) Mathematics - The average test score by grade will improve by ten (10) percentage points on the CTBS or norm-referenced/criterion -referenced test over the first administration of the test. e) Mathematics - Students in grades 3 - 5 will gain a year's growth in a yea~s time as measured by CSUSA's criterion referenced tests, teacher made assessments and studentl portfolios. J 12. For each year of operation, the Charter School shall attain the following: J a) All students will maintain a portfolio demonstrating and charting improvement and masteryJ of skills required at that grade level. This portfolio will be part of the Personal Learning PlanJ (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. b) The median percentile by each grade level for the Reading and Mathematics subtests of the State or Chartering Entity-required norm-referenced test shall be no lower than the median percentiles achieved by the Miami-Dade County Public Schools that the students of the CITY would otherwise attend based on established attendance boundaries (currently, Highland Oaks and Ojus Elementaries). For purposes of this section, the standard measurement of error for the norm-referenced test shall be three (3) percentile points. This section will be automatically amended on an annual basis to include additional subtests required by the State or Chartering Entity-required norm-referenced tests, if any. c) Meet the requirements delineated in Florida State Board of Education Administrative Rule Development and Operations Manaqement. 1. The number of enrolled students, shall be 95% of the number of students allowed under the Charter. 2. The percentage of parents who on the Parent Survey agree or strongly agree to the statement that "1 would recommend the Charter School to a friend" is 80% in year 1. Charter School Fund Budget Page 4 Financial Mana,qement. 1. CSUSA shall operate the Charter School within the Charter School Annual Budget, as approved by the Aventura City Commission. 2. The Charter School shall complete the year with no deficits. 3. 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. Facilities Mana,qement. 1.Subject to the terms and conditions of any Charter School Maintenance Agreement the percentage of parents who on the Parent Survey agree or strongly agree to the statement "The school buildings and grounds are clean and well maintained" is 90%. Human Resources Mana.qement. 1 .Class size and student/classroom teacher ratios shall be maintained throughout the school year at 20:1 for Kindergarten and 25:1 for Grades 1 through 5. 2. CSUSA shall make every reasonable effort to insure that the experience level of the Charter School's instructional staff shall be substantially distributed such that at least 1/3 are categorized as "Veterans" (teachers with more than 7 years of teaching experience) and at least 2/3 are categorized as "Veteran" or "Mid-Level" (Teachers with three to seven years of teaching experience). In determining experience levels, advance degrees and other relevant work experience may be considered. If the experience levels of the Charter School's instructional staff are not substantially in compliance with this section, CSUSA shall provide reasonable documentation and information to the City Manager detailing theI recruiting efforts that were made to attract experienced instructional staff, explanations~ and/or special circumstances and actions planned to achieve substantial compliance with~ this sect on. I I Charter School Fund Budget Page 5 CITY OF AVENTURA REVENUE PROJECTIONS 2003/04 335910 3310 331600 3399 335980 3354 335991 3391 Subtotal 347905 3489 Subtotal State Shared Revenues: Florida Education Finance Program Grants Transportation Capital Outlay CharRes for Services: Food Service Fees After School Programs Interest Income: 361030 3431 Interest Earnings Misc. Revenues Subtotal 364010 3780 3999000 3489 3811001 3610 3842000 3712 Subtotal Total Revenues Disposition of Fixed Assets Sale of Equipment Other Non-Revenues Beginning Surplus Transfer from General Fund Bond Proceeds 89,494 110,000 199,494 $ 199,494 $ 3,070,728 150,000 41,202 45,735 $ 3,307,665 157,080 281,232 $ 438,312 1,000 1,000 $ 3,746,977 Charter School Fund Budget Page 6 CITY OF AVENTURA CHARTER SCHOOL 2003/04 BUDGETARY ACCOUNT SUMMARY 190-6001-669 K-3 Basic 5101 Personnel Services 1220 120 Teacher 699,193 2101 221 Social Security- matching 59,385 1502 291 Bonuses 0 2201 211 Pension 5,298 1503 291 Stipends 4,000 2301 231 Health 37,488 2302 232 Life Insurance 2,119 2401 241 Workers compensation 8,618 1505 291 Sick Day Buyout 7,200 subtotal $0 $823,301 Operatinq Expenditures/Expenses 4001 330 Travel/Conferences/Training 2,773 5290 590 Other Mat'l & Supply 36,617 5299 790 Miscellaneous Expense 4,333 5410 521 Memberships/dues/subscription 975 5411 520 Textbooks 119,500 subtotal $0 $164,198 Total Function 5101 $0 $987,499 Charter School Fund Budget Page 7 CITY OF AVENTURA CHARTER SCHOOL 2003/04 BUDGETARY ACCOUNT SUMMARY 190-6002-569 4-8 Basic 5102 Personnel Services 1220 120 Teacher 2101 221 Social Security- matching 1502 291 Bonuses 1503 291 Stipends 2201 211 Pension 2301 231 Health 2302 232 Life Insurance 2401 241 Workers compensation 1505 291 Sick Day Buyout subtotal Ol~eratina Expenditures/Expenses 4001 330 5290 590 5299 790 5410 521 5411 520 Travel/conferences/training Other Mat'l & Supply Miscellaneous Expense Memberships/dues/subscription Textbooks subtotal Total Function 5102 385,960 32,658 0 1,200 2,924 20,618 1,170 4,757 3,960 $0 $453,247 1,387 18,308 2,167 488 72,250 $0 $94,599 $0 $547,846 Charter School Fund Budget Page 8 CITY OF AVENTURA CHARTER SCHOOL 2003/04 BUDGETARY ACCOUNT SUMMARY 190-6003-569 Exceptional Student Program 5250 Personnel Services 1220 120 Teacher 2101 221 Social Security- matching 2201 211 Pension 1502 291 Bonuses 1503 291 Stipends 2301 231 Health 2302 232 Life Insurance 2401 241 Workers compensation 1505 291 Sick Day Buyout subtotal Operatim3 Expenditures/Expenses 4001 330 3190 310 5290 590 5290 590 5299 790 5410 521 5410 520 Travel/Conferences/Training Prof & Tech Services-SPED Leasing Expense Other Mat'l & Supply Miscellaneous Expense Memberships/dues/subscription Textbooks subtotal Total Function 5250 142,446 12,121 1,079 0 1,200 7,498 432 1,755 1,440 $0 $167,971 2,240 67,500 3,000 29,575 3,500 788 3,250 $0 $109,853 $0 $277,823 Charter School Fund Budget Page 9 CITY OF AVENTURA CHARTER SCHOOL 2003/04 BUDGETARY ACCOUNT SUMMARY 190-6004-569 Substitute Teachers 5901 Personnel Services 1220 120 Teacher 2101 221 Social Security- matching 2201 211 Pension 1502 291 Bonuses 1503 291 Stipends 2301 231 Health 2302 232 Life Insurance 2401 241 Workers compensation 1505 291 Sick Day Buyout OperatinR Expenditures/Expenses 3190 310 Prof & Tech Services subtotal subtotal Total Function 5901 25,000 2,185 190 1,874 76 309 360 $0 $29,995 14,196 $0 $ 14,196 $0 $44,192 Charter School Fund Budget Page 10 CITY OF AVENTURA CHARTER SCHOOL 2003/04 BUDGETARY ACCOUNT SUMMARY 190-6005-569 Instruct Media Services 6200 Personnel Services 1200 120 Media Specialist 2101 221 Social Security- matching 2201 211 Pension 1502 291 Bonuses 1503 291 Stipends 2301 231 Health 2302 232 Life Insurance 2401 241 Workers compensation Sick Day Buyout Operatinq Expenditures/Expenses 5411 520 Textbooks subtotal subtotal Total Function 6200 36,000 2,999 27O 0 0 1,874 108 439 0 $0 $41,691 25,000 $0 $25,OOO $0 $66,691 Charter School Fund Budget Page 11 CITY OF AVENTURA CHARTER SCHOOL 2003/04 BUDGETARY ACCOUNT SUMMARY 190-6006-569 School Administration 7300 Personnel Services 1230 160 1230 160 1230 160 1230 160 1250 110 1250 110 1230 160 4041 201 2201 211 2101 221 1502 291 1503 291 2301 231 2302 232 2401 241 2501 251 Receptionist Administrative Assistant Registar/Compliance/ESE Site Coordinator Vice Principal Principal Network/Comp Tech -PFF Automobile allowance Pension Social Security- matching Bonuses · Stipends Health Life Insurance Workers compensation Unemployment compensation subtotal OperatinR Expenditures/Expenses 3190 310 4901 391 5290 590 5299 790 5410 521 Prof & Tech Services Legal/Employment Ads Other Mat'l & Supply Miscellaneous Expense Memberships/dues/subscription subtotal 1,574 15,200 7,951 17,480 4,286 26,520 6,663 31,500 5,293 45,000 19,890 89,500 - 16,750 4,800 457 13,244 3,493 23,139 6,713 0 2,589 14,995 92 864 206 3,516 - 0 $52,494 $309,221 0 5000 2,500 1000 25,000 0 1,000 $6,000 $28,500 Total Function 7300 $58,494 $337,721 Charter School Fund Budget Page 12 CITY OF AVENTURA CHARTER SCHOOL 2003/04 BUDGETARY ACCOUNT SUMMARY 190-6007-569 Pupil Transit Services 7800 Operatin,q Expenditures/Expenses 3190 310 Prof & Tech Services subtotal Total Function 7800 82,800 $0 $82,800 $0 $82,8OO Charter School Fund Budget Page 13 CITY OF AVENTURA CHARTER SCHOOL 2003/04 BUDGETARY ACCOUNT SUMMARY 190-6008-569 Operation of Plant 7900 Operatin,q Expenditures/Expenses 3201 312 3147 316 3148 312 4620 350 3431 310 4101 370 4301 380 4301 430 4501 320 4635 350 5295 510 5290 590 Accounting & auditing fees School Advisory Consultant Planning/Management Fee CSUSA Contract- Building maintenance Contract-Food Services Communications Pub Ut Svc Othr Energy Sv Electricity Insurance & Bond Premium Repairs & Maintenance Cleaning/janitorial supplies Other Mat'l & Supply Office Equip - Leasing Expense subtotal Other Uses 9125 921 Contingency Lease Payments to City Debt Service subtotal Total Function 7900 2000 7,500 10,000 7,500 100,000 386,974 61,200 147,569 9,000 7,500 55,000 1000 20,000 7,880 4,000 3,000 28000 10,000 $141,000 $727,123 0 398,585 $0 398,585 $141,000 $1,125,708 Charter School Fund Budget Page 14 CITY OF AVENTURA CHARTER SCHOOL 2003~04 BUDGETARY ACCOUNT SUMMARY 190-6009-569 Child Care Supervision 9102 Personnel Services 1503 291 1230 160 1220 120 1240 150 2101 221 2201 211 1503 291 2301 231 2302 232 2401 241 Site Director- Stipend Site Coordinator P/T Teacher P/T Teacher Assistant Teacher Assistant II Social Security- matching Pension Stipends Health Life Insurance Workers compensation subtotal Operatin.q Expenditures/Expenses 3201 312 3431 310 4620 350 4501 320 4635 350 4301 430 5290 590 Accounting & auditing fees Contract-Food Services Contract- Building maintenance Insurance & Bond Premium Repairs & Maintenance Electricity Other Mat'l & Supply subtotal Other Uses 9125 921 Lease Payments to Debt Service Fur subtotal 10,000 3,500 16,380 91,728 13,104 14,228 0 0 0 0 1,601 $0 150,541 1,000 30,855 6,300 2,000 2,000 5,000 5,000 $0 $52,155 0 44,000 $0 $44,OOO Total Function 9102 $0 $246,696 Charter School Fund Budget Page 15 CITY OF AVENTURA CHARTER SCHOOL 2003/04 BUDGETARY ACCOUNT SUMMARY 190-6010-569 Capital Outlay 7400 Capital Outlay 6307 631 6401 692 6410 640 6401 643 Charter School Construction Computer Software >750 Fumiture, Fixture & Equipment Computer Equipment >750 subtotal Total Function 7400 0 0 2,500 0 20,000 0 7,500 $0 $30,000 $0 $30,000 Charter School Fund Budget Page 16