The URL can be used to link to this page

04-17-2008 . A The: City of rtVentura ~(jl rltl'''f-r.'''~ City Commission Susan Gotdieb, Mayor City Manager IEric M. Soroka, lCMA-CM Zev Auerbach Bob Diamond T eri Ho[zberg Billy J od Michael Stern Luz Urbaez Weinberg City Clerk Teresa M. Soroka, MMC City Attomev Weiss Serota Hellfman Pastoriza Cole & Boniske CITY COMMISSION MEETING AGENDA APRIL 17, 2008 - 9 AM Aventura Government Center 19200 West Country Club Drive Aventura, Florida 33180 1. CALL TO ORDER\ROLL CALL 2. CITY COMMISSION IN ITS CAPACITY AS THE A VENTURA CITY OF EXCELLENCE SCHOOL BOARD OF DIRECTORS: ORDINANCE - FIRST READING - PUBLIC INPUT: - AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR THE A VENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR 2008/09 (JULY 1 - JUNE 30), PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGET ARY 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. 3. ADJOURNMENT. The meeting is open to the public. In accordance with the Americans with Disabilities Act of ] 990, all persons who are disabled and who need special accommodations to participate in this meeting because of that disability should contact the Office of the City Clerk, 305-466-890], not later than two days prior to such proceeding. Anyone wishing to appeal any decision made by the City of Aventura Commission with respect to any matter considered at such meeting or hearing will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. Agenda items may be viewed at the Office of the City Clerk, City of A ventura Government enter, ]9200 West Country Club Drive, Aventura, Florida, 33] 80. Anyone wishing to obtain a copy of any agenda item should contact the City Clerk at 305-466-890]. One or more members of the City of Aventura Advisory Boards may also be in attendance. ORDINANCE NO. 2008-_ AN ORDINANCE OF THE CITY OF A VENTURA, FLORIDA, ADOPTING THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR 2008/2009 (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 2008/2009 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 Ordinance No. 2008- 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. 2008- Page 3 Section 7. Encumbrances. All outstanding encumbrances at June 30, 2008 shall lapse at that time; and all lapsed capital outlay encumbrances shall be re-appropriated in the 2008/2009 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 _, who moved its adoption on first reading. This motion was seconded by Commissioner , and upon being put to a vote, the vote was as follows: Commissioner Bob Diamond Commissioner Teri Holzberg Commissioner Billy Joel Commissioner Michael Stern Commissioner Luz Urbaez Weinberg Vice Mayor Zev Auerbach Mayor Susan Gottlieb The foregoing Ordinance was offered by Commissioner Weinberg, who moved its adoption on second reading. This motion was seconded by Commissioner Diamond, and upon being put to a vote, the vote was as follows: Commissioner Bob Diamond Commissioner Teri Holzberg Commissioner Billy Joel Commissioner Michael Stern Commissioner Luz Urbaez Weinberg Vice Mayor Zev Auerbach Mayor Susan Gottlieb 3 Ordinance No. 2008- Page 4 PASSED AND ADOPTED on first reading this 1 th day of April, 2008. PASSED AND ADOPTED on second reading this 6th day of May, 2008. SUSAN GOTTLIEB, MAYOR ATTEST: TERESA M. SOROKA, MMC CITY CLERK APPROVED AS TO FORM AND LEGAL SUFFICIENCY: CITY ATTORNEY 4 - - - - I I II - II II I II I r r r r .r r r r r r r r r r r r r r r AVENTURA CITY OF EXCELLENCE SCHOOL 3333 N E 188 TH Street Aventura, Florida 33180 Telephone: 305-466-1499 Fax: 305-466-1339 Website: www.aventuracharter.org, Board of Directors Mayor Susan Gottlieb Commissioner Zev Auerbach Commissioner Bob Diamond Commissioner Teri Holzberg Commissioner Billy Joel Commissioner Michael Stern Commissioner Luz Urbaez Weinberg City Manager Eric M. Soroka, ICMA-CM Principal Julie Aim Vice Principal Daniel Sandberg Administrative and Educational Services Provided by: Charter Schools USA r r CITY OF A VENTURA r CHARTER SCHOOL FUND FISCAL YEAR 2008/09 r TABLE OF CONTENTS TOPIC PAGE NO. CITY MANAGER'S BUDGET MESSAGE 1 r BUDGET PROCESS 9 r BUDGET DEVELOPMENT GUIDELINES 10 VISION STATEMENT 13 r PHILOSOPHY AND ESSENT AIL ELEMENTS 13 CURRICULUM 13 r PERFORMANCE CRITERIA 15 r SUMMARY 18 DESCRIPTION AND ORGANIZATION CHART 19 r REVENUE PROJECTIONS 20 ACTIVITIES r Expenditures: K-3 Basic 21 r 4-8 Basic 22 Exceptional Student Program 23 r Substitute Teachers 24 r Instructional Media Services 25 School Administration 26 r Pupil Transit Services 27 Operation of Plant 28 r Child Care Supervision 29 r Capital Outlay 30 ADOPTING ORDINANCE 31 r r I r r r r r r r r r r r r r r r r r r I"'" I City of A ventura Government Center 19200 Wo't Countty Oub Drh'C Aventura. 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: 2008/09 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 2008, for your review and consideration. This budget document represents the sixth year of operation of the Aventura City of Excellence School. Our goal in the development and preparation of a realistic balanced budget was to provide the funding levels to maintain the quality education services for our students whereby lifelong learning skills are acquired. Budget 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 by the City Manager with input from the school administrative staff and CSUSA . Significant Factors Affecting Budget Preparation The 2008/09 school year represents the sixth year of operations of the school. Our past has 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 order to address the Florida Class Size Mandate Legislation, funding has been included to provide for constructing ten new classrooms at an estimated cost of $1.6 Million. The classrooms would be completed in time for the 2009/10 school year. This will insure that the school will meet the class size requirements of kindergarten thru third grade of 18 students per classroom and fourth grade to eighth grade of 22 students per classroom. In addition, the new classrooms will allow an increase of eight (8) students per grade for a total of seventy two (72) new students. City of Aventura Page 1 Charter School Fund Budget r r r r r r r r r r r r r r r r r r r 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 revenue in the amount of $125,000 from the Clear Channel agreement for proceeds from the billboard advertising. In order to retain and recruit highly qualified teachers and staff, the budget includes a COLA increase and provides that returning teachers will be rewarded with a service bonus based on years of service. Once the Miami Dade School Board completes their negotiations with the district's teachers, the pay plan will be revised to coincide with the Miami -Dade County school system. In addition, mirroring national industry trends, we will experience significant increases in health insurance premiums. In our quest to provide technology to our students, the fourth grade will be equipped with a "smart board" teaching aide to provide for interactive teaching and learning opportunities. Over the next three years we intend to install this technology in the remaining grades of kindergarten to third grade. In response to the expansion of the school over the past few years, the budget contains two new positions, an additional Receptionist position and a full-time Substitute Teacher to meet workload requirements. The overall budget increased by 23.8%. This is largely due to providing funds from reserve accounts to construct the additional classrooms. 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. Summary of All Budgetary Funds The total proposed budget for 2008/09, including all operating and capital outlay, is $8,410,970. The majority of the budget is Personnel Services at $4,264,803. Operating expenditures total $1,779,667. 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 $594,000. Capital Outlay expenditures are $1,772,500. The following chart shows a comparison of the department's budgets for the past two years. Total costs increased by 23.8%. City of Aventura Page 2 Charter School Fund Budget Budget Category Summary Increase 2007/08 2008/09 (Decrease ) % Change Revenues State Shared Revenues $5,908,309 $ 6,332,557 $ 424,248 7.2% Charges for Services 156,645 156,100 (545) -0.3% Misc. Income 425,000 430,000 5,000 1.2% Other Non-Revenues 304,305 1,492,313 1,188,008 390.4% Total Revenues $6,794,259 $ 8,410,970 $ 1,616,711 23.8% Expenditures K-3 Basic $ 1,402,558 $ 1,468,695 $ 66,137 4.7% 4-8 Basic 1,834,626 2,018,462 183,836 10.0% Exceptional Student Program 269,426 235,727 (33,699) -12.5% Substitute Teachers 58,903 75,120 16,217 27.5% Instruct Media Services 66,570 70,487 3,917 5.9% School Administration 799,600 901,990 102,390 12.8% Pupil Transit Services 184,000 184,000 0.0% Operation of Plant 1,459,898 1,570,133 110,235 7.6% Child Care Supervision 109,156 113,856 4,700 4.3% Capital Outlay 609,522 1,772,500 1,162,978 190.8% Total Expenditures $ 6,794,259 $ 8,410,970 $ 1,616,711 23.8% 1 1 l J Charter School Fund .., J l 1 1 l 1 1 l l 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. Charter School Fund Budget Revenues l J State Shared Revenues 78.1% Charges for Services 1.9% Misc. Income 5.3% Other Non- Revenue 14.7% l l l l 1 City of Aventura Page 3 Charter School Fund Budget -, . I r r r r r r r r r r r r r r r r ,.f r r Charter School Fund Budget Expenditures Transit Services 2.3% Media Services 0.9% Operation of Plant 19.4% Child Care Supervision 1.4% Capital Outlay 18.2% Exceptional Student Program 2.9% 4-8 Basic 24.9% K-3 Basic 18.1% Goals The 2008/09 school year represents the sixth 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, intramural and competitive sport programs and identifying and working with students at risk. This year we will continue to focus on our award winning character education program. ACES will enrich a child's learning and social atmosphere through: . Whole Child Approach - Emphasis will continue to consider the "whole child." To ensure that academic rigor coexists with social responsibility. . Character Education - Continue to implement and expand ACES award winning and nationally recognized program that encourages our students, families and communities to "live" their values. Programs include parent and community workshops and the infusion of character education across the curriculum. . Challenging Curriculum - ACES will offer high school level courses in the areas of Math, Science and Foreign Language. . Curriculum Alignment - Increase academic rigor through the alignment of ACES writing and math programs Kindergarten through eighth grade. . Differentiation of instruction - Provide specialized programs for at risk learning, on level learners and gifted students. . Technology Rich Environment - Technology includes computer labs, computers in every classroom, Smart Boards, document readers, projectors, Direct TV, instructional software and online programs . Extended School Day Programs/Activities - Before Care and After Care, Sports Study, Dance, IMACS, Mind Lab, Healthy Kids, Etiquette Classes, Science Tutorial, Writing Tutorial, Reading and Math Computerized Program and Saturday School. City of Aventura Page 4 Charter School Fund Budget . Field Trips - Through a combination of on campus and off campus field trips students will experience hands-on content, living history, ecological studies, guest authors and a variety of culturally rich opportunities. . School Wide Events - All students have an opportunity to participate in Career Day, Red Ribbon Week and Field Day. . Career Awareness and Entrepreneurship - All eighth grade students will participate in a comprehensive course that will allow them to begin career planning and develop and implement a small business. . Competitive Athletics - Middle School boys and girls compete in the National Charter Schools Basketball league. . Intramural Athletics - Expanded offerings for middle school students will include basketball, volleyball and cheerleading. All students have an opportunity to participate in after school tennis. . Family Events - Family events include Meet and Greet, Open House, Kindergarten Kickoff, Middle School Guest Speakers Series, PJ and Pizza Night, Grandparents Day, Dave and Busters Family Day, Graduation Ceremonies, Talent Showcase and Quarterly Principal's Honor Roll Breakfasts. . Parent Education - FCA T reading, math, writing and science nights present parents with relevant information related to state standards and accountability testing. . Transportation - Students living further than 2 miles from the school and no further than 3.5 miles are provided bus service. Currently four bus provide transportation for approximately 400 students. . Safe School Campus - The City provides a fulltime certified police officer to the school that serves as a School Resource Officer. Traditional security methods including cameras are in place. Revenues The revenues, available for allocation in the 2008/09 Fiscal Year, are anticipated to be $8,410,970. This is an increase of $1,616,711 or 23.8% compared to the prior year. Approximately $1,188,008 of the increase was directly related to utilizing accumulated prior years fund balances to fund the expansion of the school. State Shared Revenues - The amount projected for Florida Education Finance Program revenues is $5,684,000 and is based on $6,316 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 $172,000 and is based on 390 students requiring bus service. Capital Outlay revenue amounts are based on $493 per student. The final amount will be based on the actions of the State Legislature. Charaes 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 $150,000. Miscellaneous Income - The total amount is $430,000. This includes revenues from the Clear Channel agreement for proceeds from the billboard advertising, 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. City of Aventura Page 5 Charter School Fund Budget 1 1 l l l l l 1 l l 1 1 l l l l l 1 l r r r r r r r r r r r r r r r r r r r Expenditures The estimated 2008/09 expenditures contained within this budget total $8,410,970 and are balanced with the projected revenues. Total expenditures are $1,616,711 or 23.8% higher than the 2007/08 fiscal year amount. Personnel Services Personnel Services are budgeted at $4,264,803 or 53% of the budget. Personnel Services reflects a COLA increase and funds to the implement a pay plan to coincide with the Miami - Dade County school system once negotiations are complete. In addition returning teachers will be rewarded with a service bonus based on years of service. The pay plan will continue to meet or exceed Miami-Dade County Schools. The total number of employees is 77 full time and 16 part-time compared with 75 full-time and 16 part-time positions included in last year's budget Included in the full-time positions are 62 teachers, 2 aides, 7 part-time para- professionals assisting K-3 and 1 Instructional Counselor. Eight part-time positions 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 health insurance costs. The following outlines the staffing level comparisons to the prior fiscal year: 20(J7/08 2008/09 Function Job Class Full Time Part Time Full Time Part Time 6101 Teacher 23.00 23.00 Para-Professionals 7.00 7.00 Reading Specialist 1.00 1.00 Instructional Counselor 1.00 1.00 Aide 1.00 1.00 6102 Teacher 34.00 34.00 Aide 1.00 1.00 6260 Teacher 3.00 3.00 6901 Substitute Teacher 1.00 6200 Media Specialist 1.00 1.00 1.00 1.00 7300 Principal 1.00 1.00 Vice Principal 1.00 1.00 Assistant Principal 1.00 1.00 Business Admin. 1.00 1.00 Administrative Secretary 1.00 1.00 Receptionist 1.00 2.00 Registar/Compliance 1.00 1.00 Computer NetworkITech 1.00 1.00 Special Projects Coordinator 1.00 1.00 7900 Janitor 1.00 1.00 9102 PIT After School Counselor I 6.00 6.00 PIT After School Counselor II 2.00 2.00 _ .Total~ 75.00 16.00 77.00 16.00 t City of Aventura Page 6 Charter School Fund Budget Operatina Expenses The expenditures for operating expenses are $1,779,667, which represents 22% of the budget. This is $80,298 more than the prior year. The major expenses are as follows: . CSUSA education/administrative fee - $341,040 . Textbooks - $120,000 . Transportation services contract - $184,000 . Other materials and supplies - $188,000 . Electricity - $150,000 . Building maintenance contract - $203,000 . Field Trip and School Events - $210,000 . Repairs and Maintenance -$74,500 . SPED Services - $46,000 Other Uses Other Uses expenditures total $594,000, primarily 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 Outlay A total of $1,772,500 has been budgeted for capital outlay for the construction of additional classrooms to address the Florida Class Size Mandate Legislation requirements, furniture, fixtures, equipment, computers and smart boards. 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 an eighth grade. . Developing a strong parent-teacher relationship. City of Aventura Page 7 Charter School Fund Budget 1 1 , 1 1 1 l 1 J 1 1 . l 1 l l l 1 J l l ., J l , r r r r r [ r r r r r r r r r r r r r . Maximizing the use of technology embedded 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. All questions relating to the budget should be referred to my attention. Respectfully submitted, C:d Eric M. Soroka City Manager City of Aventura Page 8 Charter School Fund Budget 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. April/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 1 st. 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 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. City of Aventura Page 9 Charter School Fund Budget l l 1 1 1 l l 1 1 l l l l 1 1 1 1 l 1 r r r r r r r r r r r r r r r r r r r 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 (GASB) issued Statement No. 34. This statement established new accounting and financial 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 City of Aventura Page 10 Charter School Fund Budget 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. 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. City of Aventura Page 11 Charter School Fund Budget l 1 1 1 1 l 1 l l l 1 1 1 l l l l 1 l r r r r L L r r r r r r r r l r r r r ,<' . Cash Management/Investment Policies 1. The School will deposit all funds received by 2:00 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 $75,000. 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 (GAAP) as outlined by the Governmental Accounting Standards Board (GASB). City of Aventura Page 12 Charter School Fund Budget AVENTURA CITY 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. AVENTURA CITY OF EXCELLENCE SCHOOL PHILOSOPHY AND ESSENTIAL ELEMENTS The Aventura City of Excellence School staff believes 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. In the practical application of this philosophy, opportunities shall be provided to: 1. Develop in each student and professional staff member a sense of self-worth and a positive self-concept 2. Imbue such character traits as honesty, integrity, compassion, respect, cooperation, humility, happiness and responsibility toward each other, our community and our world 3. Develop in each student an understanding of and responsibility for making positive personal and social choices 4. Improve upon the quality of instruction and curriculum by increasing the effectiveness of teachers and their teaching through ongoing professional development 5. 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 6. Encourage, through educational reporting, city and district officials, the citizens of Aventura, and the professional staff to support quality education in the school 7. Use assessment data to identify and track student achievement and learning goals 8. Develop school programs based on "best practices" to promote learning gains 9. Develop strong parent-teacher-student relationships 10. Provide a strong accountability system that will hold everyone at the schoolhouse responsible for maximizing learning opportunities 11. Provide a low student-teacher ratio in order to enhance the development of the individual strengths of each student 12. Provide additional staff members for enrichment and remediation services 13. Develop in each student the ability to think critically, make inferences, apply knowledge to new settings and use these skills to make wise choices CURRICULUM The ACES curriculum is connected to state and national content standards and the school's goals for student learning are coordinated or integrated across different disciplines. The curriculum's sequence is rational, with more complex ideas building on simpler ones, respecting each student's developmental levels and prior learning. Teachers and students are accountable for all state and local assessments in addition to internal formal and informal assessments and observations. City of Aventura Page 13 Charter School Fund Budget l l l l l l l l l 1 l l l l l 1 1 1 l r r r r r r r r r r r r r r r r r r r I 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 in kindergarten through fifth grade utilize the ACES computer lab weekly. Sixth grade students enroll in a nine-week technology course, exposing them to all Microsoft Office Applications. Seventh grade students are required to enroll in a year long Computer Concepts courses designed to expose them to all facets of the technology available to them. Eighth grade students take a year-long technology aided career awareness and entrepreneurship course. Middle School students may also enroll in a Web Design course where they can use industry standard technology to create authentic projects. ACES offers a variety of programs to meet the needs of all learners. The 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 Coordinator collaborates with classroom teachers related to instructional modifications that aide in content comprehension. Exceptional Education students are serviced within the class reducing social stigmas and enhancing the continuity of instruction. The ESE teacher collaborates with classroom teachers to ensure that "strategies for success" are implemented in all subject areas. Students with speech and language needs are serviced by a Speech and Language Pathologist. This program is offered to students who qualify for services based on school district requirements. At risk readers are targeted through a variety of intervention courses and strategies. ACES Literacy Team teaches at-risk-readers grades Kindergarten through eighth grade in small group settings. This supplemental reading program provides intensive instruction using research based programs such as guided reading, Kaleidoscope and Read 180. ACES is focused on meeting the needs of all students. To this end, ACES offers a variety of extended school day programs. These programs target specific student needs and are offered both before and after school. These programs include small group writing instruction, focused math tutorials, science study group and a Saturday reading program. Gifted students in grades 1 and 2 receive "Gifted Instruction" in Language Arts and Reading daily. Project-based applications encompassing the sciences; arts, math, and language allow students an opportunity to combine their creativity and practical knowledge. Eligible students in grades 3rd, 4th, and 5th have an opportunity to enroll in a gifted language Arts/Reading course and a gifted Math course. Eligible students in middle school have an opportunity to enroll in gifted Language Arts and Science courses. 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. All middle school students enroll in a comprehensive science course that emphasizes hands-on investigation. City of Aventura Page 14 Charter School Fund Budget ACES Modern Language Program places emphasis on four basic components of language acquisition (e.g., listening, speaking, reading and writing). Students build an understanding of the relationship between perspectives and products of various cultures. Students in grades 3, 4 and 5 receive Spanish instruction twice each week. Middle School students are required to enroll in Spanish courses throughout their Middle School career at ACES. ACES Middle School Program offers academic rigor in conjunction with an extraordinary selection of extracurricular activities and elective programs. ACES students have the opportunity to enroll in high school level Spanish, Algebra and Geometry courses and to select one of six elective courses. These elective courses include Television Production, Guitar, Web Design, Journalism, Team Sports and Drama. All middle school students are invited to participate in after school teams including volleyball, basketball and tennis. ACES also participates in the National Charter Schools Athletic League and offers both a boys and girls basketball team. Beginning in the 2008 - 2009 school year ACES will offer Cheerleading for middle school students. These programs are funded through the school budget and offered at no cost to students. Elementary school students also enjoy a variety of special subject classes daily. These programs include art, physical education, technology, media and music. Each Friday Elementary students participate in a club. Clubs vary from year to year based on student interest. Currently ACES is offering the following clubs; Chess, Stock Market, Fabulous Foods, Bug Buddies, Baton, Jump rope, Jazz dance, Middle Eastern Dance, Latin Dance, Israeli Dance, Technology, TV Production, Soccer, Basketball, Yoga, Cheerleading, Awesome Readers, Spanish Song Club, Science and French. 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 2005/06 Actual: Complete 2006/07 Actual: Complete 2) Indicator: The State of Florida A+ Plan Grade shall be no lower than a liB". 2003/04 Actual: B 2004/05 Actual: A 2005/06 Actual: A 2006/07 Actual: A 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 City of Aventura Page 15 Charter School Fund Budget o o o o o o o o o o o o o o o o o o o r r r r r r r r r r r r r r r r r 1 r r 2004/05 Actual: Complete 2005/06 Actual: Complete 2006/07 Actual: Complete 4) Indicator: Percent of parents that completed all 20 required volunteer hours by the end of the year. 2003/04 Actual: 98% 2004/05 Actual: 100% 2005/06 Actual: 100% 2006/07 Actual: 100% 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% 2005/06 Actual: 100% 2006/07 Actual: 100% 6) Indicator: The year-to-year retention rate shall be 90%. 2003/04 Actual: 98% 2003/04 Actual: 99% 2005/06 Actual: 99% 2006/06 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% 2005/06 Actual: 99% 2006/07 Actual: 99% 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 2005/06 Actual: All in compliance 2006/07 Actual: All in compliance 9) Indicator: 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 trough 5. 2003/04 Actual: All in compliance 2004/05 Actual: All in compliance 2005/06 Actual: All in compliance 2006/07 Actual: All in compliance City of Aventura Page 16 Charter School Fund Budget 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 (FCAT). 2003/04 Actual: 70% 2004/05 Actual: 81 % 2005/06 Actual: 99% 2005/06 Actual: 89% 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% 2004/05 Actual: 79% 2005/06 Actual: 89% 2006/07 Actual: 88% 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% 2004/05 Actual: 82% 2005/06 Actual: 81 % 2006/07 Actual: 85% 13) Indicator: All Students will achieve high science standards as measured by Sunshine State Standards Performance Standards. 2003/04 Actual: A mean score of 266 was recorded, which is 20 points below the states average. 2004/05 Actual: A mean score of 301 was achieved which is above the state and district average. 2005/06 Actual: A mean score of 316 was achieved which is above the state and district average. 2006/07 Actual: 43% City of Aventura Page 17 Charter School Fund Budget o o o o o o o o o o o o o o o o o o o r r r r r r r r r r r r r r r r r r r CITY OF AVENTURA I CHARTER SCHOOL FUND 190 = ~ BUDGET CATEGORY SUMMARY 2008/09 (July 1 - June 30) ~ ~ -= FUND DESCRIPTION -=- ~ . -I This fund is used to account for revenues and expenditures specifically earmarked for the City's Charter School. The fund will account for operati ng and capital expen ditu res associated with the Aventura City of Excellence School. ..-.......-............ ---.......--.---.-....----.-....--.--.......--.......-.......-.......-..........-.......-.......-........----......---.........---...-...--.........---.-.... 2007/08 2008/09 APPRoVB> CITY MANAG~\ ~ CATEGORY BUDGET PROPOSAL~ REVENUE PROJECTIONS State Shared Revenues $ 5,908,309 $ 6,332,557 Charges for Services 156,645 156,100 Misc. Income 425,000 430,000 Disposition of Fixed Assets 0 0 Other Non-Revenues 304,305 1,492,313 lTotal Revenues ~ $.." 6,794,259 $ 8,410,970 i EXPENDITURES K-3 Basic $ 1,402,558 $ 1,468,695 4-8 Basic 1,834,626 2,018,462 Exceptional Student Program 269,426 235,727 Substitute Teachers 58,903 75,120 Instruct Media Services 66,570 70,487 School Administration 799,600 901,990 Pupil Transit Services 184,000 184,000 Operation of Plant 1,459,898 1,570,133 Child Care Supervision 109,156 113,856 Capital Outlay 609,522 1,772,500 Itotal EXpenditures ~~ $ 6,794,259 $ 8,410,970J City of Aventura Page 18 Charter School Fund Budget CITY OF AVENTURA t ~ =-= = CHARTER SCHOOL ~ 2008/09 I DEPARTMENT DESCRIPTION I ,... H Th is department is respon sible for th e organ ization, operation and management of the City's charter School. By focusing on low student teacher ratios, high academic standards and parental 'participation, the school provides a first class learning environment for the City's children. The school operations are provided in conjunction with a service contract with Charter Schools USA. : : ~~~'."."."~'~~~~~~~"."."."."."."."."."."~'~~~~'."~'.".'~'~"~'~'."~~~'."."."."."."."............~........................~..~.~.~.~.~.?~.......~.................................... 2007/08 2008'0~1 APPROVED CITY MANAGER, CATEGORY RECAP BUDGET PROPOSAL Personnel Services $3,931,368 $4,264,803 Operating Expenditures 1,699,369 1 ,779,667 Other Uses 554,000 594,000 Capital Outaly 609,522 1,772,500 110tal $6,794,259 $ 8,410,970~ . Charter School Department Organization Chart CI~ Manager 1 I CSUSA ... I. EducationaU SChOOIAdviSOryl Board Administrative Services I l 1 Principal I I I 1- School Operations I City of Aventura Page 19 Charter School Fund Budget o o o o o o o o o o o o o o o o o o a r r r r r r r r r r r r r r r r r r r CITY OF AVENTURA I .~_., ~... ~ CHARTER SCHOOL FUND 190 REVENUE PROJECTIONS 2008/09 2007108 2008/09 SCHOOL APPROVED CITY MANAGER ACCOUNT # FUNCTION DESCRIPTION' BUDGET PROPOSAL State Shared Revenues: 335910 3310 Florida Education Finance Program $ 5,352,820 $ 5,684,000 331600 3399 Grants - - 335905 School Lunch Reimbursement 32,557 32,557 335980 3354 Transportation 170,932 172,000 335991 3391 Capital Outlay 352,000 444,000 Subtotal $ 5,908,309 $ 6,332,557 Charges for Services: 3478050 3450 Food Service Fees 6,100 6,100 3479050 3473 After School Programs 150,545 150,000 Subtotal $ 156,645 $ 156,100 Misc. Income: 3611000 3431 Interest Earnings 15,000 20,000 3661955 Field Trips/Special Programs 200,000 200,000 3665000 Other Private Source Revenue 125,000 125,000 3661900 3495 Misc. Revenues 85,000 85,000 Subtotal $ 425,000 $ 430,000 Disposition of Fixed Assets 364010 3780 Sale of Equipment $ - $ - Other Non-Revenues 3999000 3489 Beginning Surplus 304,305 1,492,313 Subtotal 304,305 1,492,313 ~rotal Revenues - $ 6,794,259 $ . 8,41 0,970 I City of Aventura Page 20 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2008/09 BUDGETARY ACCOUNT SUMMARY 190-6001-569 K-3 Basic 5101 2007/08 2008/09 SCHOOL APPROVED CITY MANAGER ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL Personnel Services 1220 120 Teacher 916,524 928,915 1250 150 Kindergarten Aides (PIT) 5 42,750 42,750 Classroom Assistants (PIT) 2 1 7,1 00 17,100 Aide 25,000 26,651 1230 130 Other Certified Instruction 85,790 88,686 Reading Specialist Instructional Counselor 2101 221 Social Security- matching 79,879 84,464 1502 291 Bonuses 18,000 22,000 2201 211 Pension 7,195 7,632 1503 291 Stipends 11 ,650 16,610 2301 231 Health 97,596 131,149 2302 232 Life Insurance & Disability 3,862 4,069 2401 241 Workers compensation 12,739 13,470 1505 291 Sick Day Buyout 7,200 7,200 subtotal $1,325,285 $1,390,695 Operating Expenditures/Expenses 4001 330 T rave I/C 0 nferencesITra i ni ng 2,773 3,500 5290 590 Other Mat'I & Supply 25,000 25,000 5299 790 Miscellaneous Expense 4,500 4,500 5410 521 Membershi ps/dues/subscri ption 1,000 1,000 5411 520 Textbooks 44,000 44,000 subtotal $77,273 $78,000 r Total Function 5101 $ 1,402,558 $ 1,468,695 I City of Aventura Page 21 Charter School Fund Budget o o o o o o o o o o a o o o o o o o o r r r r r r r r r r r r r r r r r r r CITY OF AVENTURA CHARTER SCHOOL 2008/09 BUDGETARY ACCOUNT SUMMARY 190-6002-569 4-8 Basic 5102 SCHOOL ACCOUNT # FUNCTION DESCRIPTION Personnel Services 1220 120 1250 150 1230 130 2101 221 1502 291 1503 291 2201 211 2301 231 2302 232 2401 241 1505 291 2007/08 APPROVED BUDGET Teacher Aide Other Certified Instruction Social Security- matching Bonuses Stipends Pension Health Life Insurance & Disability Workers compensation Sick Day Buyout 1,307,543 25,000 o 101,939 18,000 27,450 9,807 137,049 5,282 16,257 3,960 $1,652,287 subtotal 2008/0~' CITY MANAGER! PROPOSAd 1,413,872 25,750 o 110,131 28,000 32,960 10,797 187,355 5,734 17,563 3,960 $1,836,123 Operating Expenditures/Expenses 4001 330 Travel/conferences/training 5290 590 Other Mat'l & Supply 5299 790 Miscellaneous Expense 5410 521 Memberships/dues/subscription 5411 520 Textbooks ~ ~ 4,500 4,500 104,000 104,000 3,000 3,000 839 839 70,000 70,000 $182,339 $182,339 $ 1 ,834,626 $ 2,018,4621 subtotal - ~ ~ ~ Total Function 5:102 ~ City of Aventura Page 22 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2008/09 BUDGETARY ACCOUNT SUMMARY 190-6003-569 Exceptional Student Program 5250 2008/0~ CITY MANAGER, PROPOSALl o o o o o o o o o o o o o o o o o o o SCHOOL ACCOUNT # FUNCTION DESCRIPTION Personnel Services 1220 120 2101 221 2201 211 1502 291 1503 291 2301 231 2302 232 2401 241 1505 291 2007/08 APPROVED BUDGET Teacher Social Security- matching Pension Bonuses Stipends Health Life Insurance & Disability Workers compensation Sick Day Buyout 167,463 12,811 1,256 4,500 1,150 16,612 663 2,043 1 ,440 $207,938 subtotal 134,608 12,811 1,010 5,000 1,150 16,059 520 1,642 1 ,440 $174,239 Operating Expenditures/Expenses 4001 330 Travel/ConferenceslTraining 3190 310 Prof & Tech Services-SPED 4420 590 Leasing Expense 5290 590 Other Mat'l & Supply 5299 790 Miscellaneous Expense 5410 521 Memberships/dues/subscription 5411 520 Textbooks 4,000 4,000 46,000 46,000 3,000 3,000 5,000 5,000 2,500 2,500 988 988 0 0 $61 ,488 $61 ,488 269,426 $ 235,727 I subtotal t Total Eimction 5250~= ~ $ City of Aventura Page 23 Charter School Fund Budget r r r r r r r r r r r r r r r r r r r CITY OF AVENTURA CHARTER SCHOOL 2008/09 BUDGETARY ACCOUNT SUMMARY 190-6004-569 Substitute Teachers 5901 2007/08 2008/09 SCHOOL APPROVED CITY MANAGER ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL Personnel Services 1220 120 Pool Sub - 25,000 1225 140 Teacher - PIT 55,000 44,000 2101 221 Social Security- matching 3,366 5,279 2201 211 Pension - - 1502 291 Bonuses - - 2301 231 Health - - 2302 232 Life Insurance - - 2401 241 Workers compensation 537 842 1505 291 Sick Day Buyout - - subtotal 58,903 75,120 Operating Expenditures/Expenses 3190 310 Prof & Tech Services - - subtotal $ - $ - I Total Function 5901 $ 58,903 $ 75,120 I City of Aventura Page 24 Charter School Fund Budget City of Aventura Page 25 Charter School Fund Budget o o o o o o o o o o o o o o o o o o o CITY OF AVENTURA CHARTER SCHOOL 2008/09 BUDGETARY ACCOUNT SUMMARY 190-6005-569 Instruct Media Services 6200 2007/08 2008/0~~ SCHOOL APPROVED CITY MANAGER, ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSALt Personnel Services 1230 130 Media Specialist 50,916 52,479 2101 221 Social Security- matching 3,895 4,015 2201 211 Pension 318 329 1502 291 Bonuses 1,500 1,500 1503 291 Stipends 0 0 2301 231 Health 4,214 5,414 2302 232 Life Insurance 106 110 2401 241 Workers compensation 621 640 Sick Day Buyout 0 0 subtotal $61,570 $64,487 Operating Expenditures/Expenses 5411 520 Textbooks 5,000 6,000 subtotal $5,000 $6,000 Total Function 6200 ~ $ 66,570 $ 7'0,487 I r r r r r r r r r r r r r r r r r r r CITY OF AVENTURA CHARTER SCHOOL 2008/09 BUDGETARY ACCOUNT SUMMARY 190-6006-569 School Administration 7300 2007/08 2008/09 SCHOOL APPROVED CITY MANAGER ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL Person nel Services 1260 160 Other Support Personnel 194,971 230,246 2 Receptionist Administrative Secretary Reg istar/Compliance/ES E Business Admin. Network/Comp Tech -PIT Special Projects Coordinator 1211 110 Administrators 239,205 276,943 Assistant Principal Vice Principal Principal 2201 211 Pension 14,649 16,488 2101 221 Social Security- matching 33,215 38,800 1502 291 Bonuses 13,000 13,000 2301 231 Health 40,367 54,120 2302 232 Life Insurance 2,096 2,405 2401 241 Workers compensation 5,297 6,188 2501 251 Unemployment compensation 1,000 1,000 subtotal $543,800 $639,190 Operating Expenditures/Expenses 4001 330 T ravel/conferences/trai ni ng 3,000 10,000 4041 201 Automobile allowance 4,800 4,800 3190 310 Prof & Tech Services 0 0 4855 Field Trips/School Events 210,000 210,000 4901 391 LegaVEmployment Ads 5,000 5,000 5290 590 Other Mat'l & Supply 30,000 30,000 5410 521 Membershi ps/d ues/subscri pti on 3,000 3,000 subtotal $255,800 $262,800 I .do IIIil 901,990 f Total Function 7300 $ 799,600 $ City of Aventura Page 26 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2008/09 BUDGETARY ACCOUNT SUMMARY 190-6007 -569 Pupil Transit Services 7800 2007/08 2008/09 SCHOOL APPROVED CITY MANAGER ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL Operating Expenditures/Expenses 3190 310 Prof & Tech Services 184,000 184,000 subtotal $184,000 $184,000 ~ Toted Function 7800 $ 184,000 $ 184,000 I City of Aventura Page 27 Charter School Fund Budget o o D o o o o o o D o ~ o a o o o o o r r r r r r r r r r r r r r r r r r r CITY OF AVENTURA CHARTER SCHOOL 2008/09 BUDGETARY ACCOUNT SUMMARY 190-6008-569 Operation of Plant 7900 2007/08 2008/09 SCHOOL APPROVED CITY MANAGER ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL 1260 160 Other Support Personnel 21840 24583 Janitor 2201 211 Pension 2,948 3319 2101 221 Social Security- matching 1,671 1881 2301 231 Health 6,449 6449 2302 232 Life Insurance 55 61 2401 241 Workers compensation 266 300 subtotal $33,229 $36,593 Operating Expenditures/Expenses 3201 312 Accounting & auditing fees 13,500 17,500 3147 316 School Advisory Consultant 5,000 5,000 3148 312 Planning/Management Fee CSUSA 312,169 341,040 4620 350 Contract- Building maintenance 195,000 195,000 3431 310 Contract-Food Services 15,000 35,000 4101 370 Communications 42,000 42,000 4320 380 Pub Ut Svc Othr Energy Sv 15,000 15,000 4301 430 Electricity 135,000 140,000 4501 320 Insurance & Bond Premium 36,000 36,000 4635 350 Repairs & Maintenance 67,000 67,000 5295 510 Cleaning/janitorial supplies 6,000 6,000 5290 590 Other Mat'l & Supply 6,000 12,000 4440 Office Equip - Leasing Expense 25,000 28,000 subtotal $872,669 $939,540 Other Uses 9101 971 Transfer to General Fund 30,000 30,000 5901 Contingency 80,000 120,000 9129 921 Lease Payments to City Debt Service 444,000 444,000 subtotal 554,000 594,000 t Total Function 7900 $ 1,459,898 $ 1,570;133 i City of Aventura Page 28 Charter School Fund Budget CITY OF AVENTURA CHARTER SCHOOL 2008/09 BUDGETARY ACCOUNT SUMMARY 190-6009-569 Child Care Supervision 9102 2007/08 2008/09 SCHOOL APPROVED CITY MANAGER ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL Personnel Services 1503 291 Site Director- Stipend 2,000 2,000 1260 160 Other Support Personnel 42,120 42,120 Site Coordinator After School Counselor I After School Counselor II 2501 Unemployment Compensation 500 500 2101 221 Social Security- matching 3,222 3,222 2401 241 Workers compensation 514 514 subtotal 48,356 48,356 Operating Expenditures/Expenses 3113 Contract-Recreation Programs 19,000 23,000 3201 312 Accounting & auditing fees 2,000 2,000 4301 430 Electricity 10,000 10,000 4501 320 Insurance & Bond Premium 3,000 3,000 4620 350 Contract- Building maintenance 7,300 8,000 4635 350 Repairs & Maintenance 7,500 7,500 5290 590 Other Mat'l & Supply 12,000 12,000 subtotal $60,800 $65,500 I Total Functi~n 9102 $ 109,156 $ 1'13,856 1 City of Aventura Page 29 Charter School Fund Budget o o o o o o o o o o o o o o D a o D o r r r r r r r r r r r r r r r r r r r CITY OF AVENTURA CHARTER SCHOOL 2008/09 BUDGETARY ACCOUNT SUMMARY 190-6010-569 Capital Outlay 7400 2007/08 2008/09 SCHOOL APPROVED CITY MANAGER .. ACCOUNT # FUNCTION DESCRIPTION BUDGET PROPOSAL Capital Outlay 6401 692 Computer Software> 750 10,000 7,500 6410 640 Furniture, Fixture & Equipment 48,000 65,000 6401 643 Computer Equipment> 750 147,000 100,000 Classroom Additions 0 1,600,000 6999 Capital Reserve 404,522 0 subtotal $609,522 $1,772,500 I Total Function 7400 $ 609,522 $ 1 ;772,500 I - City of Aventura Page 30 Charter School Fund Budget City of Aventura Page 31 Charter School Fund Budget o o o o o o o o o o o o o o o o o o n ORDINANCE NO. 2008-_ AN ORDINANCE OF THE CITY OF A VENTURA, FLORIDA, ADOPTING THE ATTACHED CHARTER SCHOOL OPERATING AND CAPITAL BUDGET FOR THE AVENTURA CITY OF EXCELLENCE SCHOOL FOR FISCAL YEAR 2008/09 (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 2008/2009 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. Budqetarv 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. r r r r r r r r r r r r r r r r r r r 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. 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. City of Aventura Page 32 Charter School Fund Budget City of Aventura Page 33 Charter School Fund Budget o o o o o o o o o o o o o o D o o o o Section 7. Encumbrances. All outstanding encumbrances at June 30, 2008 shall lapse at that time; and all lapsed capital outlay encumbrances shall be re-appropriated in the 2008/2009 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.